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商務英語常用縮略語表

a accepted 承兌

AA Auditing Administration （中國）審計署

AAA 最佳等級

abs. abstract 摘要

a/c, A/C account 帳戶、帳目

a/c, A/C account current 往來帳戶、活期存款帳戶

A&C addenda and corrigenda 補遺和勘誤

Acc. acceptance or accepted 承兌

Accrd.Int accrued interest 應計利息

Acct. account 帳戶、帳目

Acct. accountant 會計師、會計員

Acct. accounting 會計、會計學

Acct.No. account number 帳戶編號、帳號

Acct.Tit. account title 帳戶名稱、會計科目

ACN air consignment 航空托運單

a/c no. account number 帳戶編號、帳號

Acpt. acceptance or accepted 承兌

A/CS Pay. accounts payable 應付帳款

A/CS Rec. accounts receivable 應收帳款

ACT advance corporation tax 預扣公司稅

ACU Asia Currency Unit 亞洲貨幣單位

A.C.V actual cash value 實際現金價值

a.d., a/d after date 開票後、出票後

ADRS asset depreciation range system 固定資產分組折舊法

Adv. advance 預付款

ad.val.,A/V ad valorem to (according value) 從價

Agt. agent 代理人

Agt. agreement 協議、契約

AJE adjusting journal entries 調整分錄

Amt. amount 金額、總數

Ann. annuity 年金

A/P account paid 已付賬款

A/P account payable 應付帳款

A/P accounting period 會計期間

A/P advise and pay 付款通知

A/R account receivable 應收帳款

A/R at the rate of 以……比例

a/r all risks （保險）全險

Arr. arrivals, arrived 到貨、到船

A/S, a/s after sight 見票即付

A/S，acc/s account sales 承銷帳、承銷清單，售貨清單

ASAP as soon as possible 盡快

ASR acceptance summary report 驗收總結報告

ass. assessment 估征、征稅

assimt. assignment 轉讓、讓與

ATC average total cost 平均總成本

ATM at the money 僅付成本錢

ATM Automatic Teller Machine 自動取款機（櫃員機）

ATS automated trade system 自動交易系統

ATS automatic transfer service 自動轉移服務

Attn. attention 注意

Atty. attorney 代理人

auct. auction 拍賣

Aud. auditor 審計員、審計師

Av. average 平均值

a.w. all wool 純羊毛

A/W air waybill 空運提單

A/W actual weight 實際重量

BA bank acceptance 銀行承兌匯票

bal. balance 余額、差額

banky. bankruptcy 破產、倒閉

Bat battery 電池

b.b. bearer bond 不記名債券

B.B., B/B bill book 出納簿

B/B bill bought 買入票據、買入匯票

b&b bed & breakfast 住宿費和早餐費

b.c. blind copy 密送的副本

BC buyer credit 買方信貸

B/C bills for collection 托收匯票

B.C. bank clearing 銀行清算

b/d brought down 轉下頁

Bd. bond 債券

B/D bills discounted 已貼現票據

B/D bank draft 銀行匯票

b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天

B/E bill of entry 報關單

b.e., B/E bill of exchange 匯票

BEP breakeven point 保本點、盈虧臨界點

b/f brought forward 承前

BF bonded factory 保稅工廠

Bfcy. Beneficiary 受益人

B/G, b/g bonded goods 保稅貨物

BHC Bank Holding Company 銀行控股公司

BIS Bank of International Settlements 國際清算銀行

bit binary digit 兩位數

Bk. bank 銀行

Bk. book 帳冊

b.l., B/L bill of lading 提貨單

B/L original bill of lading original 提貨單正本

bldg. building 大廈

BMP bank master policy 銀行統一保險

BN bank note 鈔票

BO branch office 分支營業處

BO buyer's option 買者選擇交割期的遠期合同

BOM beginning of month 月初

b.o.m. bill of materials 用料清單

BOO build-operate-own 建造-運營-擁有

BOOM build-operate-own-maintain 建造-運營-擁有-維護

BOOT build-operate-own- transfer 建造-運營-擁有-轉讓

b.o.p. balance of payments 收支差額

BOT balance of trade 貿易余額

BOY beginning of year 年初

b.p., B/P bills payable 應付票據

Br. branch 分支機構

BR bank rate 銀行貼現率

b.r., B/R bills receivable 應收票據

Brok. broker or brokerage 經紀人或經紀人傭金

b.s., BS, B/S balance sheet 資產負債表

B/S bill of sales 賣據、出貨單

B share B share B 股

B.T.T. bank telegraphic transfer 銀行電匯

BV book value 票面價值

c. cents 分

C cash; coupon; currency 現金、息票、通貨

C centigrade 攝氏（溫度）

C. A. chartered accountant; chief accountant 特許會計師、主任（主管）會計師

C. A. commercial agent 商業代理、代理商

C. A. consumers' association 消費者協會

C/A capital account 資本帳戶

C/A current account 往來帳

C/A current assets 流動資產

C. A. D cash against documnet 交單付款

can. cancelled 注銷

cap. capital 資本

CAPM capital asset pricing model 固定資產計價模式

C. A. S. cost accounting standards 成本會計標准

c. b., C. B. cash book 現金簿

CBD cash before delivery 先付款後交貨

C. C. cashier's check 銀行本票

C. C contra credit 貸方對銷

c/d carried down 過次頁、結轉下期

CD certificate of deposit 存單

c/f carry forward 過次頁、結轉

CG capital gain 資本利得

CG capital goods 生產資料、資本貨物

C. H. custom house 海關

C. H. clearing house 票據交換所

Chgs charges 費用

Chq. cheque 支票

C/I certificate of insurance 保險憑證

CIA certified internal auditor 注冊內部審計員

c. i. f. , C. I. F. cost, insurance and freight 到岸價，貨價+保險+運費

C. I. T. comprehensive income tax 綜合所得稅

Ck. check 支票

C. L. call loan 短期拆放

C / L current liabilities 流動負債

C. M. A. certificed management accountant 注冊管理會計師

CMEA, Comecon Council for Mutual Economic Assistance 經濟互助委員會

CML capital market line 資本市場線性

CMO Collateralised Mortgage Obligations 擔保抵押貸款債務

CMV current market value 現時市場價值

CN consignment note 鐵路運單

CN credit note 貸方通知書

c/o carried over 結轉後期

C. O., C/O cash order 現金匯票、現金訂貨

C. O. certificate of origin 產地證明書

Co. company 公司

COBOL Common Business Oriented Language 通用商業語言

CoCom Coordinating Committee for Multilateral Export Controls 多邊出口控制協調委員會

c. o. d, C. O. D. cash on delivery 貨到付款

Col. column 帳欄

Coll. collateral 擔保、抵押物

Coll. collection 托收

Com.; comm. commission 傭金

cont. container 集裝箱

cont., contr. contract 契約、合同

conv., cv., cvt. convertible 可轉換的、可兌換的

Cor. corpus 本金

Cor. correspodent 代理行

Corp. corporation 公司

CP. commercial paper 商業票據

C. P. A certified Public Accountant 注冊公共會計師

CPB China Patent Bureau 中國專利局

CPI consumer price index 消費者價格指數

CPM cost per thousand 每一千個為單位的成本

CPP current purchasing power 現行購買力

Cps. coupons 息票

CPT carriage paid to 運費付至..