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AA Auditing Administration（中国）审计署 AAA 最佳等级 ACN air consignment 航空托运单 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 ADRS asset depreciation range system  固定资产分组折旧法 AJE adjusting journal entries 调整分录 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine自动取款机（柜员机） ATS automated trade system 自动交易系统 ATS automatic transfer service自动转移服务 b/f brought forward 承前 BF bonded factory 保税工厂 BHC Bank Holding Company 银行控股公司 BIS Bank of International Settlements国际清算银行 b.l., B/L bill of lading 提货单 B/L original bill of lading original提货单正本 BMP bank master policy 银行统一保险 BN bank note 钞票 BO branch office 分支营业处 BO buyers 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 建造-运营-拥有 BOOM build-operate-own-maintain建造-运营-拥有-维护 BOOT build-operate-own- transfer建造-运营-拥有-转让 b.o.p. balance of payments 收支差额 BOT balance of trade 贸易余额 BOY beginning of year 年初 Brok. broker or brokerage经纪人或经纪人佣金 B.T.T. bank telegraphic transfer 银行电汇 C centigrade 摄氏（温度） C. A. chartered accountant; chief accountant特许会计师document 交单付款 CAPM capital asset pricing model固定资产计价模式 C. A. S. cost accounting standards成本会计标准 CBD cash before delivery 先付款后交货 CIA certified internal auditor注册内部审计员 C. I. F. cost, insurance and freight 到岸价 C. I. T. comprehensive income tax 综合所得税 C. M. A. certified management accountant 注册管理会计师 CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line 资本市场线性 CMO Collateralised Mortgage Obligations担保抵押贷款债务 CMV current market value 现时市场价值 C. O. certificate of origin 产地证明书 COBOL Common Business Oriented Language 通用商业语言 CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会 c. o. d, C. O. D. cash on delivery 货到付款 Col. column 帐栏 C. P. A certified Public Accountant注册公共会计师 CPB China Patent Bureau 中