常用商务英语缩略语表

常州纺织服装职业技术学院纺织商务英语精品课程拓展资源1常用商务英语缩略语表AAaccepted承兑AAAuditingAdministration（中国）审计署AAA最佳等级abs.abstract摘要a/c,A/Caccount帐户、帐目a/c,A/Caccountcurrent往来帐户、活期存款帐户A&Caddendaandcorrigenda补遗和勘误Acc.acceptanceoraccepted承兑Accrd.Intaccruedinterest应计利息Acct.account帐户、帐目Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACNairconsignment航空托运单a/cno.accountnumber帐户编号、帐号Acpt.acceptanceoraccepted承兑A/CSPay.accountspayable应付帐款A/CSRec.accountsreceivable应收帐款ACTadvancecorporationtax预扣公司税ACUAsiaCurrencyUnit亚洲货币单位A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后ADRSassetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款ad.val.,A/Vadvaloremto(accordingvalue)从价常州纺织服装职业技术学院纺织商务英语精品课程拓展资源2Agt.agent代理人Agt.agreement协议、契约AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Raccountreceivable应收帐款A/Rattherateof以……比例a/rallrisks（保险）全险Arr.arrivals,arrived到货、到船A/S,a/saftersight见票即付A/S,acc/saccountsales承销帐、承销清单，售货清单ASAPassoonaspossible尽快ASRacceptancesummaryreport验收总结报告ass.assessment估征、征税assimt.assignment转让、让与ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机）ATSautomatedtradesystem自动交易系统ATSautomatictransferservice自动转移服务Attn.attention注意Atty.attorney代理人auct.auction拍卖Aud.auditor审计员、审计师Av.average平均值常州纺织服装职业技术学院纺织商务英语精品课程拓展资源3a.w.allwool纯羊毛A/Wairwaybill空运提单A/Wactualweight实际重量BBAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Batbattery电池b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B/Bbillbought买入票据、买入汇票b&bbed&breakfast住宿费和早餐费b.c.blindcopy密送的副本BCbuyercredit买方信贷B/Cbillsforcollection托收汇票B.C.bankclearing银行清算b/dbroughtdown转下页Bd.bond债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票b.d.i.bothdatesinclusive,bothdaysinclusive包括头尾两天B/Ebillofentry报关单b.e.,B/Ebillofexchange汇票BEPbreakevenpoint保本点、盈亏临界点b/fbroughtforward承前BFbondedfactory保税工厂Bfcy.Beneficiary受益人B/G,b/gbondedgoods保税货物常州纺织服装职业技术学院纺织商务英语精品课程拓展资源4BHCBankHoldingCompany银行控股公司BISBankofInternationalSettlements国际清算银行bitbinarydigit两位数Bk.bank银行Bk.book帐册b.l.,B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本bldg.building大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票BObranchoffice分支营业处BObuyer'soption买者选择交割期的远期合同BOMbeginningofmonth月初b.o.m.billofmaterials用料清单BOObuild-operate-own建造-运营-拥有BOOMbuild-operate-own-maintain建造-运营-拥有-维护BOOTbuild-operate-own-transfer建造-运营-拥有-转让b.o.p.balanceofpayments收支差额BOTbalanceoftrade贸易余额BOYbeginningofyear年初b.p.,B/Pbillspayable应付票据Br.branch分支机构BRbankrate银行贴现率b.r.,B/Rbillsreceivable应收票据Brok.brokerorbrokerage经纪人或经纪人佣金b.s.,BS,B/Sbalancesheet资产负债表B/Sbillofsales卖据、出货单BshareBshareB股常州纺织服装职业技术学院纺织商务英语精品课程拓展资源5B.T.T.banktelegraphictransfer银行电汇BVbookvalue票面价值Cc.cents分Ccash;coupon;currency现金、息票、通货Ccentigrade摄氏（温度）C.A.charteredaccountant;chiefaccountant特许会计师、主任（主管）会计师C.A.commercialagent商业代理、代理商C.A.consumers'association消费者协会C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产C.A.Dcashagainstdocumnet交单付款can.cancelled注销cap.capital资本CAPMcapitalassetpricingmodel固定资产计价模式C.A.S.costaccountingstandards成本会计标准c.b.,C.B.cashbook现金簿CBDcashbeforedelivery先付款后交货C.C.cashier'scheck银行本票C.Ccontracredit贷方对销c/dcarrieddown过次页、结转下期CDcertificateofdeposit存单c/fcarryforward过次页、结转CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物C.H.customhouse海关常州纺织服装职业技术学院纺织商务英语精品课程拓展资源6C.H.clearinghouse票据交换所Chgscharges费用Chq.cheque支票C/Icertificateofinsurance保险凭证CIAcertifiedinternalauditor注册内部审计员c.i.f.,C.I.F.cost,insuranceandfreight到岸价，货价+保险+运费C.I.T.comprehensiveincometax综合所得税Ck.check支票C.L.callloan短期拆放C/Lcurrentliabilities流动负债C.M.A.certificedmanagementaccountant注册管理会计师CMEA,ComeconCouncilforMutualEconomicAssistance经济互助委员会CMLcapitalmarketline资本市场线性CMOCollateralisedMortgageObligations担保抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书c/ocarriedover结转后期C.O.,C/Ocashorder现金汇票、现金订货C.O.certificateoforigin产地证明书Co.company公司COBOLCommonBusinessOrientedLanguage通用商业语言CoComCoordinatingCommitteeforMultilateralExportControls多边出口控制协调委员会c.o.d,C.O.D.cashondelivery货到付款Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收常州纺织服装职业技术学院纺织商务英语精品课程拓展资源7Com.;comm.commission佣金cont.container集装箱cont.,contr.contract契约、合同conv.,cv.,cvt.convertible可转换的、可兑换的Cor.corpus本金Cor.correspodent代理行Corp.corporation公司CP.commercialpaper商业票据C.P.AcertifiedPublicAccountant注册公共会计师CPBChinaPatentBureau中国专利局CPIconsumerpriceindex消费者价格指数CPMcostperthousand每一千个为单位的成本CPPcurrentpurchasingpower现行购买力Cps.coupons息票CPTcarriagepaidto运费付至......C/Rcompany'srisk企业风险Cr.credit贷记、贷方CRcarrier'srisk承运人风险CRcurrentrate当日汇率、现行汇率CRcashreceipts现金收入CRclassrate分级运费率CScivilservant;civilservice公务员、文职机关CSconvertiblesecurities可转换证券C.S.capitalstock股本CSIcustomersatisfactionindex顾客满意指数csk.cask木桶CTcorporatetreasurer公司财务主管CTcabletransfer电汇ctcrate板条箱常州纺织服装职业技术学院纺织商务英语精品课程拓展资源8ctgecartage货运费、搬运费、车费Cts.cents分CTTcapitaltransfertax资本转移税cucubic立方CUcustomsunions关税联盟cu.cm.cubiccentimeter立方厘米cu.in.cubicinch立方英寸cu.m.cubicmeter立方米cu.yd.cubicyard立方码cum.pref.cumulativepreference(share)累积优先（股）cur.curr.current本月、当月CVconvertiblesecurity可转换债券CVDcountervailingduties抵消关税、反倾销税C.V.P.analysisCostV