常用会计用语英语词汇之二

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1、常用會計用語英語詞匯之二原詞縮寫中文A　　Accountingsystem　會計系統 at@每accounta/c帳目againstallrisks.a.a.r全險accountcurrentA/C往來帳戶acceptanceAcc.已承兌accountof.A/p記人…帳戶additionalpremium.A.P附加保險allrisks.A/R全險accountsales.A/s售貨清單average.average.Av.平均數B　　billbookB.B出納簿bankDraft.B/D.銀行匯票bondBd.債券boards.Bds董

2、事長billofexchange.B/E.匯票bank;book;Bk.帳簿BANKING.Bkg.銀行業Billoflading.B/L/提貨單bankpostbillB.P.B銀行匯票bankrateB/R銀行貼現率billreoeivable.B.rec應收票據balancesheet.B.S.資產負債表bought.Bt.購入C　　case;currencyC/-現金、息單capitalaccount.C/A.資本帳戶catalogue.Cat.目錄cashBook.C.B.現金簿customedeclartion.C/D現金帳cum

3、dividendo.C.d.附股息報關單carrigeforwardC./f.轉下頁carriageCge.運費customhouse.C.H.海關costinsurance.C&I保險費在內價costinsurance.C.I.F到岸價格costorderC/O.現金匯票cashofcarriedoverC/o.轉交cashondeliveryc.o.d.貨到付款commericalCom.商業；傭金contractCont.合同credit;creditor.Cr.貨方cartage.Ctge.車費currentCurt.本月，現金cur

4、rrncyCy.貨幣D　　deviationclause.D/C.貼現delivered.Dd.交付deferred.Def.延期draft.Dft.匯票divdend;division.Div.紅利；部門debitNote.D/N.借項清單dollars.Dols.美元dobit.Dr.借方depositreceipt.D/R.存款收條dockwarrant.D/W.碼頭倉單deliverydely.交付E　　eachEa.每exdividend.E.D.股息除外equivalent.Eq.等值examined.Exd.已檢查expense

5、s.Exs.費用F　　freeofincometaxFi.t.免所得稅fororders.F/o準備出售FreeonBoard.F.O.B般上交貨價fullypaid.F.P.付訖freight.Frt.運費G　　grossweightgr.Wt.毛重H　　horse-power.I.B發票簿horse-powernominalid.發票簿I　　idest-thatis.i.e.即，就是importlicence.I/L進口許可證interest.Int.利息invoies.Inv.發票loweyou.I.O.U.借據，欠條J　　jointa

6、ccount.J/A共同帳戶L　　letterofCredit.L/C信用證ledgerIed.總帳簿M　　myaccountM/a.本人帳戶marginalcredit(banking)M/C.限界信貸memorandumofdeposit.M/D.存款單moneyorder.M.O.郵匯monthsMos.月N　　noeffects.NE;無存款nofunas.N/f/無款O　　onaccountO/a.賒帳overtimeOT加班P　　privateaccount.P/A.私人帳戶pricecurrent.P/C.時價表prices:p

7、iece.Pc.價格，個pettycashbook.P.C.B.零用現金簿promissorynote.P/N期票pwstalorder.P.O.匯票prepaid.Ppd.預付pleasetumpver.P.T.O轉下頁Q　　query.Q.y.查核R　　received.recd.收到S　　section.sec.部份signed.Sgd.已簽署share.Shr.股份standard.Std.本價stock.Stk.存貨T　　Qelegraphmoneyorder.T.M.電匯票TelegaphicTransfers.TT:T/T電匯匯

8、票V　　versus-against.V.對，相反