会计用语缩写.doc

缩写 英文全称 中文 A accepted 承兑 AC addenda and corrigenda 补遗和勘误 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 a/c no. account number 帐户编号、帐号 a/c, A/C account 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/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R at the rate of 以……比例 A/R, A/CS Rec. accounts receivable 应收帐款 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 abs. abstract 摘要 Acc. acceptance 往来帐户 Acc., Acpt. acceptance or accepted 承兑 Accrd.Int accrued 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 ACT advance corporation tax 预扣公司税 ad.val., A/V ad valorem to (according value) 从价 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 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） Aud. auditor 审计员、审计师 Av. average 平均值 缩写 英文全称 中文 B share B share B股 bb bed breakfast 住宿费和早餐费 b.b. bearer bond 不记名债券 B.B., B/B bill 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/E bill of exchange 汇票 b.l., B/L bill 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/P bills payable 应付票据 B.P.B bank post bill 银行汇票 b.r., B/R, B.rec. bills receivable 应收票据 b.s., B.S.，BS, B/S balance sheet 资产负债表 B.T.T. bank telegraphic transfer 银行电汇 B/B bill bought 买入票据、买入汇票 B/C bills for collection 托收汇票 B/D bank draft 银行汇票 B/D bills discounted 已贴现票据 b/d brought down 转下页 B/E bill of entry 报关单 b/f brought forward 承前 B/L bill of lading 提货单 B/L original bill of lading original 提货单正本 B/R bank rate 银行贴现率 B/S bill of sales 卖据、出货单 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 BC buyer credit 买方信贷 Bd. bond 债券 BEP breakeven point 保本点、盈亏临界点 Bfcy. Beneficiary 受益人 bit binary digit 两位数 Bk. bank 银行 Bk. bank book