| 縮寫 | 全稱 | 中文含義 |
|---|
| a / accepted | 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 | account current | 往來帳戶/活期存款帳戶 |
| A&C | addenda and corrigenda | 補遺和勘誤 |
| Acc. | acceptance/accepted | 承兌 |
| Accrd.Int | accrued interest | 應計利息 |
| Acct. | account/accountant/accounting | 帳戶/會計師/會計 |
| Acct.No. | account number | 帳戶編號 |
| Acct.Tit. | account title | 帳戶名稱/會計科目 |
| ACN | air consignment | 航空托運單 |
| Acpt. | acceptance/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 | 從價（按價值） |
| Agt. | agent/agreement | 代理人/協議 |
| AJE | adjusting journal entries | 調整分錄 |
| Amt. | amount | 金額/總數 |
| Ann. | annuity | 年金 |
| A/P | account paid / account payable / accounting period / advise and pay | 已付賬款/應付帳款/會計期間/付款通知 |
| A/R | account receivable / at the rate of | 應收帳款/以……比率 |
| a/r | all risks | （保險）全險 |
| Arr. | arrivals, arrived | 到貨/到船 |
| A/S | after sight / account sales | 見票即付 / 承銷帳/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 / Automatic Teller Machine | 僅付成本錢 / 自動櫃員機 |
| ATS | automated trade system / automatic transfer service | 自動交易系統 / 自動轉帳服務 |
| Attn. | attention | 注意 |
| Atty. | attorney | 代理人/律師 |
| 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 / actual weight | 空運提單 / 實際重量 |
| BA | bank acceptance | 銀行承兌匯票 |
| bal. | balance | 餘額/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/匯票 |
| b&b | bed & breakfast | 住宿含早餐 |
| b.c. | blind copy | 密送副本 |
| 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/結轉下期 |
| Bd. | bond | 債券 |
| B/D | bills discounted / bank draft | 已貼現票據 / 銀行匯票 |
| b.d.i. | both dates/days inclusive | 包括首尾兩天 |
| B/E | bill of entry / bill of exchange | 報關單 / 匯票 |
| BEP | breakeven point | 保本點/盈虧臨界點 |
| b/f | brought forward | 承前/結轉前期 |
| 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 | 二進制位 |
| Bk. | bank / book | 銀行 / 帳冊 |
| b.l., B/L | bill of lading | 提單 |
| B/L original | original bill of lading | 提單正本 |
| bldg. | building | 大廈 |
| BMP | bank master policy | 銀行統一保險 |
| BN | bank note | 鈔票 |
| BO | branch office / buyer's option | 分支機構 / 買方選擇權遠期合同 |
| BOM | beginning of month / bill of materials | 月初 / 用料清單 |
| BOO | build-operate-own | 建造-營運-擁有 |
| BOOM | build-operate-own-maintain | 建造-營運-擁有-維護 |
| BOOT | build-operate-own-transfer | 建造-營運-擁有-移轉 |
| b.o.p. | balance of payments | 國際收支差額 |
| BOT | balance of trade | 貿易餘額 |
| 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/brokerage | 經紀人/經紀傭金 |
| b.s., BS, B/S | balance sheet | 資產負債表 |
| B/S | bill of sales | 售據/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/賬面價值 |
| c. | cents | 分（美分） |
| C | cash/coupon/currency/centigrade | 現金/息票/貨幣/攝氏度 |
| C.A. | chartered accountant / chief accountant / commercial agent / consumers' association | 特許會計師/主管會計師/商業代理/消費者協會 |
| C/A | capital account / current account / current assets | 資本帳戶/往來帳/流動資產 |
| C.A.D | cash against document | 交單付款 |
| can. | cancelled | 註銷 |
| cap. | capital | 資本 |
| CAPM | capital asset pricing model | 資本資產定價模型 |
| C.A.S. | cost accounting standards | 成本會計準則 |
| c.b., C.B. | cash book | 現金簿 |
| CBD | cash before delivery | 先付款後交貨 |
| C.C. | cashier's check / contra credit | 銀行本票 / 貸方對銷 |
| c/d | carried down | 結轉下頁/下期 |
| CD | certificate of deposit | 存單 |
| c/f | carry forward | 結轉下頁/下期 |
| CG | capital gain / capital goods | 資本利得 / 生產資料/資本貨物 |
| C.H. | custom house / clearing house | 海關 / 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 | 註冊內部審計師 |
| 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 | 短期拆借 |
| C/L | current liabilities | 流動負債 |
| C.M.A. | certified management accountant | 註冊管理會計師 |
| CMEA, Comecon | Council for Mutual Economic Assistance | 經濟互助委員會 |
| CML | capital market line | 資本市場線 |
| 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 / credit note | 鐵路運單 / 貸方通知書 |
| c/o | carried over | 結轉後期 |
| C.O., C/O | cash order / certificate of origin | 現金匯票/訂單 / 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 / collection | 擔保/抵押物 / 托收 |
| Com., comm. | commission | 傭金 |
| cont. | container | 集裝箱 |
| contr. | contract | 合同 |
| conv., cv., cvt. | convertible | 可轉換/可兌換 |
| Cor. | corpus / correspondent | 本金 / 代理行 |
| Corp. | corporation | 公司 |
| CP. | commercial paper | 商業票據 |
| C.P.A | certified Public Accountant | 註冊公共會計師 |
| CPB | China Patent Bureau | 中國專利局 |
| CPI | consumer price index | 消費者物價指數 |
| CPM | cost per thousand | 每千次成本（廣告） |
| CPP | current purchasing power | 現行購買力 |
| Cps. | coupons | 息票 |
| CPT | carriage paid to | 運費付至…… |