《会计用语缩写》word版

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1、缩写英文全称中文Aaccepted承兑A&Caddendaandcorrigenda补遗和勘误A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后a/cno.accountnumber帐户编号、帐号a/c,A/Caccountcurrent往来帐户、活期存款帐户a/c,A/C,Acct.account帐户、帐目A/CSPay.accountspayable应付帐款A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperi

2、od会计期间A/Padviseandpay付款通知A/Rattherateof以……比例A/R,A/CSRec.accountsreceivable应收帐款A/S,a/saftersight见票即付A/S，acc/saccountsales承销帐、承销清单，售货清单abs.abstract摘要Acc.acceptance往来帐户Acc.,Acpt.acceptanceoraccepted承兑Accrd.Intaccruedinterest应计利息Acct.accountant会计师、会计员Acct.accounting会

3、计、会计学Acct.No.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACTadvancecorporationtax预扣公司税ad.val.,A/Vadvaloremto(accordingvalue)从价ADRSassetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金ATCaveragetotalcos

4、t平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine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BshareBshareB股b&bbed&breakfast住宿费和早餐费b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B.C.bankclearing银行清算b.c.blindcopy密送的副本b.d.i.bothdatesinclusive包括头尾两天b.e.,B/Ebillofexchange

5、汇票b.l.,B/Lbilloflading提货单b.o.m.billofmaterials用料清单b.o.p.balanceofpayments收支差额b.p.,B/Pbillspayable应付票据B.P.Bbankpostbill银行汇票b.r.,B/R,B.rec.billsreceivable应收票据b.s.,B.S.，BS,B/Sbalancesheet资产负债表B.T.T.banktelegraphictransfer银行电汇B/Bbillbought买入票据、买入汇票B/Cbillsforcollecti

6、on托收汇票B/Dbankdraft银行汇票B/Dbillsdiscounted已贴现票据b/dbroughtdown转下页B/Ebillofentry报关单b/fbroughtforward承前B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本B/Rbankrate银行贴现率B/Sbillofsales卖据、出货单BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BCbuyercredit买方信

7、贷Bd.bond债券BEPbreakevenpoint保本点、盈亏临界点Bfcy.Beneficiary受益人bitbinarydigit两位数Bk.bank银行Bk.bankbook银行帐簿Bk.book帐册BNbanknote钞票BObuyer'soption买者选择交割期的远期合同BOMbeginningofmonth月初BOTbalanceoftrade贸易余额BOYbeginningofyear年初BRbankrate银行贴现率Brok.brokerorbrokerage经纪人或经纪人佣金BVbookvalue

8、票面价值缩写英文全称中文Ccash;coupon;currency现金、息票、通货c.,Cts.cents分C.A.charteredaccountant，chiefaccountant特许会计师、主任（主管）会计师C.A.commercialagent商业代理、代理商C.A.Dcashagainstdocument