会计用语缩写创新.docVIP

缩写英文全称中文Aaccepted承兑ACaddenda 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 Rec.accounts 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bbbed 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.rec.bills receivable应收票据b.s., B.S.，BS, B/Sbalance sheet资产负债表B.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