- A+
abs. abstract 摘要
a/c, A/C account 帐户、帐目
a/c, A/C account current 交游帐户、活期存款帐户
A&C addenda and corrigenda 补遗和订正
Acc. acceptance or accepted 承兑
Accrd.Int accrued interest 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. account number 帐户编号、帐号
Acct.Tit. account title 帐户称号、会计类别
ACN air consignment 航空邮递单
a/c no. account number 帐户编号、帐号
Acpt. acceptance or accepted 承兑
A/CS Pay. accounts payable 唐塞帐款
A/CS Rec. accounts receivable 应收帐款
ACT advance corporation tax 预扣公司税
ACU Asia Currency Unit 亚洲钱银单位
A.C.V actual cash value 实践现金价值
a.d., a/d after date 开票后、出票后
ADRS asset depreciation range system 固定资产分组折旧法
Adv. advance 预付款
ad.val.,A/V ad valorem to (according value) 从价
Agt. agent 署理人
Agt. agreement 协议、契约
AJE adjusting journal entries 调整分录
Amt. amount 金额、总数
Ann. annuity 年金
A/P account paid 已付账款
A/P account payable 唐塞帐款
A/P accounting period 会计时刻
A/P advise and pay 付款告诉
A/R account receivable 应收帐款
A/R at the rate of 以……比例
a/r all risks （稳妥）全险
Arr. arrivals, arrived 到货、到船
A/S, a/s after sight 见票即付
A/S，acc/s account sales 承销帐、承销清单，售货清单
ASAP as soon as possible 从速
ASR acceptance summary report 查验总结陈述
ass. assessment 估征、纳税
assimt. assignment 转让、让与
ATC average total cost 均匀总本钱
ATM at the money 仅付本钱钱
ATM Automatic Teller Machine 主动取款机（柜员机）
ATS automated trade system 主动生意体系
ATS automatic transfer service 主动转移效能
Attn. attention 留心
Atty. attorney 署理人
auct. auction 拍卖
Aud. auditor 审计员、审计师
Av. average 均匀值
a.w. all wool 纯羊毛
A/W air waybill 空运提单
A/W actual weight 实践分量
BA bank acceptance 银行承兑汇票
bal. balance 余额、差额
banky. bankruptcy 破产、关闭
Bat battery 电池
b.b. bearer bond 不记名债券
B.B., B/B bill book 出纳簿
B/B bill bought 买入收据、买入汇票
b&b bed & breakfast 住宿费和早餐费
b.c. blind copy 密送的副本
BC buyer credit 买方信贷
B/C bills for collection 托收汇票
B.C. bank clearing 银行清算
b/d brought down 转下页
Bd. bond 债券
B/D bills discounted 已贴现收据
B/D bank draft 银行汇票
b.d.i. both dates inclusive, both days inclusive 包括头尾两天
B/E bill of entry 报关单
b.e., B/E bill of exchange 汇票
BEP breakeven point 保本点、盈亏临界点
b/f brought forward 承前
BF bonded factory 保税工厂
Bfcy. Beneficiary 获益人
B/G, b/g bonded goods 保税货品
BHC Bank Holding Company 银行控股公司
BIS Bank of International Settlements 世界清算银行
bit binary digit 两位数
Bk. bank 银行
Bk. book 帐册
b.l., B/L bill of lading 提货单
B/L original bill of lading original 提货单正本
bldg. building 大厦
BMP bank master policy 银行共同稳妥
BN bank note 钞票
BO branch office 分支运营处
BO buyer's option 买者选择交割期的远期合同
BOM beginning of month 月初
b.o.m. bill of materials 用料清单
BOO build-operate-own 缔造-运营-具有
BOOM build-operate-own-maintain 缔造-运营-具有-维护
BOOT build-operate-own- transfer 缔造-运营-具有-转让
b.o.p. balance of payments 出入差额
BOT balance of trade 生意余额
BOY beginning of year 年头
b.p., B/P bills payable 唐塞收据
Br. branch 分支机构
BR bank rate 银行贴现率
b.r., B/R bills receivable 应收收据
Brok. broker or brokerage 生意人或生意人佣钱
b.s., BS, B/S balance sheet 资产负债表
B/S bill of sales 卖据、出货单
B share B share B 股
B.T.T. bank telegraphic transfer 银行电汇
BV book value 票面价值
c. cents 分
C cash; coupon; currency 现金、息票、通货
C centigrade 摄氏（温度）
C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师
C. A. commercial agent 商业署理、署理商
C. A. consumers' association 花费者协会
C/A capital account 本钱帐户
C/A current account 交游帐
C/A current assets 活动资产
C. A. D cash against documnet 交单付款
can. cancelled 注销
cap. capital 本钱
CAPM capital asset pricing model 固定资产计价方法
C. A. S. cost accounting standards 本钱会计标准
c. b., C. B. cash book 现金簿
CBD cash before delivery 先付款后交货
C. C. cashier's check 银行本票
C. C contra credit 贷方对销
c/d carried down 过次页、结转下期
CD certificate of deposit 存单
c/f carry forward 过次页、结转
CG capital gain 本钱利得
CG capital goods 出产材料、本钱货品
C. H. custom house 海关
C. H. clearing house 收据交流所
Chgs charges 费用
Chq. cheque 支票
C/I certificate of insurance 稳妥凭证
CIA certified internal auditor 注册内部审计员
c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+稳妥+运费
C. I. T. comprehensive income tax 归纳所得税
Ck. check 支票
C. L. call loan 短期拆放
C / L current liabilities 活动负债
C. M. A. certificed management accountant 注册打点睬计师
CMEA, Comecon Council for Mutual Economic Assistance 经济合作委员会
CML capital market line 本钱商场线性
CMO Collateralised Mortgage Obligations 担保典当告贷债款
CMV current market value 现时商场价值
CN consignment note 铁路运单
CN credit note 贷方告诉书
c/o carried over 结转后期
C. O., C/O cash order 现金汇票、现金订购
C. O. certificate of origin 产地证明书
Co. company 公司
COBOL Common Business Oriented Language 通用商业言语
CoCom Coordinating Committee for Multilateral Export Controls多边出口控制调和委员会
c. o. d, C. O. D. cash on delivery 货到付款
Col. column 帐栏
Coll. collateral 担保、典当物
Coll. collection 托收
Com.; comm. commission 佣钱
cont. container 集装箱
cont., contr. contract 契约、合同
conv., cv., cvt. convertible 可变换的、可兑换的
Cor. corpus 本金
Cor. correspodent 署理行
Corp. corporation 公司
CP. commercial paper 商业收据
C. P. A certified Public Accountant 注册公共会计师
CPB China Patent Bureau 我国专利局
CPI consumer price index 花费者价格指数
CPM cost per thousand 每一千个为单位的本钱
CPP current purchasing power 现行收购才能
Cps. coupons 息票
CPT carriage paid to 运费付至......
C/R company's risk 公司风险
Cr. credit 贷记、贷方
CR carrier's risk 承运人风险
CR current rate 当日汇率、现行汇率
CR cash receipts 现金收入
CR class rate 分级运费率
CS civil servant; civil service 公务员、文职机关
CS convertible securities 可变换证券
C. S. capital stock 股本
CSI customer satisfaction index 顾客满足指数
csk. cask 木桶
CT corporate treasurer 公司财务主管
CT cable transfer 电汇
ct crate 板条箱
ctge cartage 货运费、转移费、车费
Cts. cents 分
CTT capital transfer tax 本钱转移税
cu cubic 立方
CU customs unions 关税联盟
cu. cm. cubic centimeter 立方公分
cu. in. cubic inch 立方英寸
cu. m. cubic meter 立方米
cu. yd. cubic yard 立方码
cum. pref. cumulative preference (share) 累积优先（股）
cur. curr. current 本月、当月
CV convertible security 可变换债券
CVD countervailing duties 抵消关税、反推销税
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
C. W. O. cash with order 订购付款
Cy. currency 钱银
CY calendar year 日历年
CY container 整装货柜
CY container yard 货柜堆场、货柜集散场
D degree; draft 度、汇票
D/A deposit account 存款帐户
D/A document against acceptance 承兑交单
d/a days after acceptance 承兑后......日（付款）
D. A. debit advice 欠款报单
D. B day book 日记帐、流水帐
DB method declining balance (depreciation) method 递减余额折旧法
D. C. F. method discounted cash flow method 现金流量贴现法
D/D documentary draft 跟单汇票
D. D.; D/D demand draft 即期汇票
D/d; d/d days after date 出票后......日(付款)
d. d. dry dock 干船坞
DDB method double declining balance (depreciation) method 双倍递减余额折旧法
D. D. D deadline delivery date 生意最整天期
def. deficit 赤字、亏本
dem. demurrage 滞期费
Depr. depreciation 折旧
d. f; D. F.; d. frt. dead freight 空舱费
D. G dangerous goods 风险货品
diff. difference 差额
Dis. discount 扣头、贴现
dish'd; dishd dishonored 不名誉、拒付
D. I. T double income-tax(relief) 两层所得税（免征）
div.; divd dividend 盈利、股息
D-J Dow Jones & Co. 美国道-琼斯公司
DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股市指数
DJTA Dow Jones Transportation Average 道-琼斯运送均匀数
DJUA Dow Jones Utility Average 道-琼斯共用作业均匀数
DK Don't know 不晓得
DL direct loan 直接告贷
DL discretionary limit 无条件捆绑
DLD deadline date 最终时限
Dls. ; Dol(s); Doll(s) dollars 元
DM Deutsche Mark; D-mark; Deutschmark; 德国马克
DMCs developing member countries 打开我国家
DN date number 日期号
DN; D/N debit note 借记告诉单
DNR do not reduce 不削减
do.; dto. ditto 同上、同前
D/O delivery order 发货单
Doc(s) documents 凭证、单据、文件
doc. att. documents attached 附单据、附件
Doc. code document code 凭证（单据）编号
D. O. G. days of grace 宽限日数
DOR date of request 需求日
DP; D/P document against payment 交单付款
DPI disposable personal income 自个可分配收入
DPOB date and place of birth 出世时刻和地址
DPP damp proofing 防潮的
Dr. debit 借记、借方
D. R.; DR discount rate 贴现率、扣头率
Dr debtor 债款人
DR deposit receipt 存单、存款收据
dr. drawer 借方
DS; d/s days after sight(days' sight) 见票后.......日(付款)
ds.; d's days 日
dstn. destination 日的地(港)
DTC Deposit taking company 承受存款公司
DTC Deposit Trust Company 储蓄信任公司
dup.; dupl.; dupte. duplicate 副本
DVP delivery versus payment 付款交货
dy.; d/y day; delivery 日、交货
dz dozen 一打
E. exchange; export 生意所、输出
E. & O. E. errors and omissions excepted 如有讹夺，可加更正
e.a.o.n. except as otherwise noted 除非还有阐明
EAT earnings after tax 税后收益
EB ex budgetary 核算外
EBIT earnings before interest and tax 扣减利息和税金前收益
EBS Electronic Broking Service 电子生意效能体系
EBT earning before taxation 税前盈利
EC European Community; European Commission 欧洲一起体、欧洲委员会
EC export credit 出口信贷
EC error corrected 差错更正
Ec. exempli causa 例如
Ec. ex coupon 无息票
ECA export credit agency 出口信贷机构
ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会
ECE Economic Commission for Europe 欧洲经济委员会
ECG Export Credit Guarantee 出口诺言担保
ECI export credit insurance 出口诺言稳妥
ECR export credit refinancing 出口信贷再融资
ECT estimated completion time 估量竣工时刻
ECU European Currency Unit 欧洲钱银单位
E/D export declaration 出口申报单
ED ex dividend 无盈利、除息、股利在外
EDD estimated delivery date 估计交割日
EDI electronic data interchange 电子数据交流
EDOC effective date of change 有用更改日期
EDP Electronic Data Processing 电子数据自理
E. 
E.; e.e errors excepted 如有差错，可加更正
EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数
EET East European Time 东欧时刻
EF export finance 出口融资
EF Exchange Fund 外汇基金
EFT electronic funds transfer 电子资金转帐
EFTA European Free Trade Area (Association) 欧洲安适生意区（协会）
EGM Extraordinary Genaral Meeting 特别股东大会
EIB Export-Import Bank 进出口银行
EIL WB Economic Integration Loan 世界银行为济一体化告贷
EL export license 出口答应证
ELI extra low impurity 很少杂质
EMF European Monetary Fund 欧洲钱银基金
EMIP equivalent mean investment period 等值均匀出资期
EMP end-of month payment 月末付款
EMP European main ports 欧洲首要港口
EMS European Monetary System 欧洲钱银体系
EMS express mail service 邮政特快专递
EMU European Monetary Union 欧洲钱银联盟
enc enclosed 歇业
encl(s). enclosure 附件
encd. enclosed 附件
End. ; end. endorsement 背书
Entd. entered挂号人
