会计用语缩写.doc

缩写英文全称中文Aaccepted承兑A&Caddenda and corrigenda补遗和勘误A.C.Vactual cash value实际现金价值a.d., a/dafter date开票后、出票后a/c no.account number帐户编号、帐号a/c, A/Caccount current往来帐户、活期存款帐户a/c, A/C, Acct. account帐户、帐目A/CS Pay.accounts payable应付帐款A/Paccount paid已付账款A/Paccount payable应付帐款A/Paccounting period会计期间A/Padvise and pay付款通知A/Rat the rate of以⋯⋯比例A/R, A/CS Recaccounts. receivable应收帐款A/S, a/safter sight见票即付A/S， acc/saccount sales承销帐、承销清单，售货清单abs.abstract摘要Acc.acceptance往来帐户Acc., Acpt.acceptance or accepted承兑Accrd.Intaccrued interest应计利息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帐户名称、会计科目ACTadvance corporation tax预扣公司税ad.val., A/Vad valorem to (according value)从价ADRSasset depreciation range system固定资产分组折旧法Adv.advance预付款AJEadjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金ATCaverage total cost平均总成本ATMat the money仅付成本钱ATMAutomatic Teller Machine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值缩写英文全称中文B shareB shareB 股b&bbed & breakfast住宿费和早餐费b.b.bearer bond不记名债券B.B., B/Bbill book出纳簿B.C.bank clearing银行清算b.c.blind copy密送的副本b.d.i.both dates inclusive包括头尾两天b.e., B/Ebill of exchange汇票b.l., B/Lbill of lading提货单b.o.m.bill of materials用料清单b.o.p.balance of payments收支差额b.p., B/Pbills payable应付票据B.P.Bbank post bill银行汇票b.r., B/R, B.recbills. receivable应收票据b.s., B.S，.BS,balance sheet资产负债表B/SB.T.T.bank telegraphic transfer银行电汇B/Bbill bought买入票据、买入汇票B/Cbills for collection托收汇票B/Dbank draft银行汇票B/Dbills discounted已贴现票据b/dbrought down转下页B/Ebill of entry报关单b/fbrought forward承前B/Lbill of lading提货单B/L originalbill of lading original提货单正本B/Rbank rate银行贴现率B/Sbill of sales卖据、出货单BAbank acceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BCbuyer credit买方信贷Bd.bond债券BEPbreakeven point保本点、盈亏临界点Bfcy.Beneficiary受益人bitbinary digit两位数Bk.bank银行Bk.bank book银行帐簿Bk.book帐册BNbank note钞票BObuyer's option买者选择交割期的远期合同BOMbeginning of month月初BOTbalance of trade贸易余额BOYbeginning of year年初BRbank rate银行贴现率Brok.broker or brokerage经纪人或经纪人佣金BVbook value票面价值缩写英文全称中文Ccash; coupon; currency现金、息票、通货c.,Cts.cents分C.A.特许会计师、主任（主管）会chartered accountant， chief accountant计师C.A.commercial agent商业代理、代理商C.A.Dcash against document交单付款，凭单付现C.A.S.cost accounting standards成本会计标准C.B.cash book现金簿c.b., C.B.cash book现金簿C.C.contra credit贷方对销C.C.cashier's check银行本票C.d.cum dividend附股息报关单C.H.clearing house票据交换所C.H.custom house海关C.I.T.comprehensive income tax综合所得税C.L.call loan短期拆放C.M.A.certified management accountant注册管理会计师C.O., C/Ocash order现金汇票、现金订货c.o.d, C.O.D. cash on delivery货到付款，交货付现C.P.ACertified Public Accountant注册公共会计师C.P.A.Certified Public Accountant注册会计师C.S.capital stock股本C.V.P. analysis Cost Volume Profit analysis本 ---量---利分析C.W.O.cash with order订货付款，随订单付现C/Acapital account资本帐户C/Acurrent account往来帐C/Acurrent assets流动资产c/dcarried down过次页、结转下期c/fcarry forward过次页、结转C/Icertificate of insurance保险凭证C/Lcurrent liabilities流动负债c/ocarried over结转后期can.cancelled注销cap.capital资本CAPMcapital asset pricing mode固定资产计价模式CBDcash before delivery先付款后交货CDcertificate of deposit存单CGcapital gain资本利得CGcapital goods生产资料、资本货物Chgscharges费用Chq.cheque支票CIAcertified internal auditor注册内部审计员Ck.check支票CMLcapital market line资本市场线性CMOCollateralized Mortgage Obligations 担保抵押贷款债务CMVcurrent market value现时市场价值CNconsignment note铁路运单CNcredit note贷方通知书COBOLCommon Business Oriented Language通用商业语言Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Com. mission佣金conv, cv, cvtconvertible可转换的、可兑换的Cor.corpus本金CPcommercial paper商业票据CPMcost per thousand每一千个为单位的成本Cps.coupons息票CRcash receipts现金收入CRcurrent rate当日汇率、现行汇率Cr.Credit, creditor贷记、贷方CSconvertible securities可转换证券CTcable transfer电汇CTcorporate treasurer公司财务主管ctgecartage货运费、搬运费、车费CTTcapital transfer tax资本转移税cur currcurrent本月、当月CVconvertible security可转换债券CVDcountervailing duties反倾销税CYcalendar year日历年Cy.currency货币缩写英文全称中文Ddegree; draft度、汇票D.A.debit advice欠款报单D.Bday book日记帐、流水帐D.C.F. method discounted cash flow method现金流量贴现法D.D., D/Ddemand draft即期汇票d.f, D.F., d.frt. dead freight空舱费D.O.G.days of grace宽限日数D.R., DRdiscount rate贴现率、折扣率。