商務英語常用縮略語表（A-C）

a 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, 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 or accepted 承兌

Accrd.Int accrued interest 應計利息

Acct. account 帳戶、帳目

Acct. accountant 會計師、會計員

Acct. accounting 會計、會計學

Acct.No. account number 帳戶編號、帳號

Acct.Tit. account title 帳戶名稱、會計科目

ACN air consignment 航空托運單

a/c no. account number 帳戶編號、帳號

Acpt. acceptance or 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 開票后、出票后

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 to (according value) 從價

Agt. agent 代理人

Agt. agreement 協議、契約

AJE adjusting journal entries 調整分錄

Amt. amount 金額、總數

Ann. annuity 年金

A/P account paid 已付賬款

A/P account payable 應付帳款

A/P accounting period 會計期間

A/P advise and pay 付款通知

A/R account receivable 應收帳款

A/R at the rate of 以……比例

a/r all risks （保險）全險

Arr. arrivals, arrived 到貨、到船

A/S, a/s after sight 見票即付

A/S，acc/s account sales 承銷帳、承銷清單，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 僅付成本錢

ATM Automatic Teller Machine 自動取款機（柜員機）

ATS automated trade system 自動交易系統

ATS automatic transfer service 自動轉移服務

Attn. attention 注意

Atty. attorney 代理人

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 空運提單

A/W actual weight 實際重量





BA bank acceptance 銀行承兌匯票

bal. balance 余額、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、買入匯票

b&b bed & breakfast 住宿費和早餐費

b.c. blind copy 密送的副本

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

Bd. bond 債券

B/D bills discounted 已貼現票據

B/D bank draft 銀行匯票

b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天

B/E bill of entry 報關單

b.e., B/E bill of exchange 匯票

BEP breakeven point 保本點、盈虧臨界點

b/f brought forward 承前

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 兩位數

Bk. bank 銀行

Bk. book 帳冊

b.l., B/L bill of lading 提貨單

B/L original bill of lading original 提貨單正本

bldg. building 大廈

BMP bank master policy 銀行統一保險

BN bank note 鈔票

BO branch office 分支營業(yè)處

BO buyer's option 買者選擇交割期的遠期合同

BOM beginning of month 月初

b.o.m. bill of materials 用料清單

BOO build-operate-own 建造-運營-擁有

BOOM build-operate-own-maintain 建造-運營-擁有-維護

BOOT build-operate-own- transfer 建造-運營-擁有-轉讓

b.o.p. balance of payments 收支差額

BOT balance of trade 貿易余額

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 or brokerage 經紀人或經紀人傭金

b.s., BS, B/S balance sheet 資產負債表

B/S bill of sales 賣據、出貨單

B share B share B 股

B.T.T. bank telegraphic transfer 銀行電匯

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