?商务英语常用缩略语表?a accepted? 承兑? AA? Auditing Administration? （中国）审计署? AAA?? {zj0}等级? abs.? abstract? 摘要? a/c, A/C? account? 帐户、帐目? a/c, A/C? account current? 往来帐户、活期存款帐户? A&C? addenda and corrigenda? 补遗和勘误? Acc.? acceptance or accepted? 承兑? Accrd.Int? accrued interest? 应计利息? Acct.? account? 帐户、帐目? 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? ACN? air consignment? 航空托运单? a/c no.? account number? 帐户编号、帐号? Acpt.? acceptance or accepted? 承兑? A/CS Pay.? accounts payable? 应付帐款? A/CS Rec.? accounts receivable? 应收帐款? ACT? advance corporation tax? 预扣公司税? ACU? Asia Currency Unit? 亚洲货币单位? A.C.V? actual cash value? 实际现金价值? a.d., a/d? after date? 开票后、出票后? ADRS? asset depreciation range system? 固定资产分组折旧法? Adv.? advance? 预付款? ad.val.,A/V? ad valorem to (according value)? 从价? Agt.? agent? 代理人? Agt.? agreement? 协议、契约? AJE? adjusting journal entries? 调整分录? Amt.? amount? 金额、总数? Ann.? annuity? 年金? 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? account receivable? 应收帐款? A/R? at the rate of? 以……比例? a/r? all risks? （保险）全险? Arr.? arrivals, arrived? 到货、到船? 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? ASAP? as soon as possible? 尽快? ASR? acceptance summary report? 验收总结报告? ass.? assessment? 估征、征税? assimt.? assignment? 转让、让与? 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）? ATS? automated trade system? 自动交易系统? ATS? automatic transfer service? 自动转移服务? Attn.? attention? 注意? Atty.? attorney? 代理人? auct.? auction? 拍卖? Aud.? auditor? 审计员、审计师? Av.? average? 平均值? a.w.? all wool? 纯羊毛? A/W? air waybill? 空运提单? A/W? actual weight ?实际重量? ??BA? bank acceptance? 银行承兑xx? bal.? balance? 余额、差额? banky.? bankruptcy? 破产、倒闭? Bat? battery? 电池? b.b.? bearer bond? 不记名债券? B.B., B/B? bill book? 出纳簿? B/B? bill bought? 买入票据、买入xx? b&b? bed &breakfast? 住宿费和早餐费? b.c.? blind copy? 密送的副本? BC ?buyer credit? 买方信贷? B/C? bills for collection? 托收xx? B.C.? bank clearing? 银行清算? b/d? brought down? 转下页? Bd.? bond? 债券? B/D? bills discounted? 已贴现票据? B/D? bank draft? 银行xx? b.d.i.? both dates inclusive, both days inclusive? 包括头尾两天? B/E? bill of entry? 报关单? b.e., B/E? bill of exchange? xx? BEP? breakeven point? 保本点、盈亏临界点? b/f? brought forward? 承前? BF? bonded factory? 保税工厂? Bfcy.? Beneficiary? 受益人? B/G, b/g? bonded goods? 保税货物? BHC? Bank Holding Company? 银行控股公司? BIS? Bank of International Settlements? 国际清算银行? bit? binary digit? 两位数? Bk.? bank? 银行? Bk.? book? 帐册? b.l., B/L? bill of lading? 提货单? B/L original? bill of lading original? 提货单正本? bldg.? building? 大厦? BMP? bank master policy? 银行统一保险? BN? bank note? 钞票? BO? branch office? 分支营业处 ?BO? buyer's option? 买者选择交割期的远期合同? BOM? beginning of month? 月初? b.o.m.? bill of materials? 用料清单? BOO? build-operate-own? 建造-运营-拥有? BOOM? build-operate-own-maintain? 建造-运营-拥有-维护? BOOT? build-operate-own- transfer? 建造-运营-拥有-转让? b.o.p.? balance of payments? 收支差额? BOT? balance of trade? 贸易余额? BOY? beginning of year? 年初? b.p., B/P? bills payable? 应付票据? Br.? branch? 分支机构? BR? bank rate? 银行贴现率? b.r., B/R? bills receivable? 应收票据? Brok.? broker or brokerage? 经纪人或经纪人佣金? b.s., BS, B/S? balance sheet? 资产负债表? B/S? bill of sales? 卖据、出货单? B share? B share? B 股? B.T.T.? bank telegraphic transfer? 银行电汇? BV? book value? 票面价值? ??c. cents 分 C cash; coupon; currency 现金、息票、通货 C centigrade 摄氏（温度） C. A. chartered accountant; chief accountant? 特许会计师、主任（主管）会计师 C. A.? commercial agent 商业代理、代理商 C. A.? consumers' association 消费者协会 C/A capital account? 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet? 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B.? cash book? 现金簿 CBD cash before delivery 先付款后交货 C. C.? cashier's check 银行本票 C. C contra credit 贷方对销 c/d carried down? 过次页、结转下期 CD certificate of deposit 存单 c/f? carry forward? 过次页、结转 CG capital gain 资本利得 CG capital goods? 生产资料、资本货物 C. H.? custom house 海关 C. H.? clearing house 票据交换所 Chgs charges 费用 Chq. cheque? 支票 C/I certificate of insurance 保险凭证 CIA certified internal auditor 注册内部审计员 c. i. f. , C. I. F.? cost, insurance and freight 到岸价，货价+保险+运费 C. I. T.? comprehensive income tax? 综合所得税 Ck.? check 支票 C. L.? call loan? 短期拆放 C / L current liabilities 流动负债 C. M. A.? certificed management accountant 注册管理会计师 CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line? 资本市场线性 CMO Collateralised Mortgage Obligations 担保抵押xx债务 CMV current market value 现时市场价值 CN consignment note 铁路运单 CN credit note 贷方通知书 c/o carried over 结转后期 C. O., C/O cash order 现金xx、现金订货 C. O.? certificate of origin 产地证明书 Co. company 公司 COBOL Common Business Oriented Language 通用商业语言 CoCom Coordinating Committee for Multilateral Export Controls? 多边出口控制协调委员会 c. o. d, C. O. D.? cash on delivery 货到付款 Col.? column 帐栏 Coll.? collateral? 担保、抵押物 Coll.? collection 托收 Com.; comm. commission 佣金 cont. container 集装箱 cont., contr.? contract 契约、合同 conv., cv., cvt.? convertible 可转换的、可兑换的 Cor.? corpus 本金 Cor.? correspodent? 代理行 Corp.? corporation? 公司 CP.? commercial paper 商业票据? C. P. A certified Public Accountant 注册公共会计师 CPB China Patent Bureau 中国专利局 CPI consumer price index? 消费者价格指数 CPM cost per thousand? 每一千个为单位的成本 CPP current purchasing power? 现行购买力 Cps.? coupons 息票 CPT carriage paid to? 运费付至...... C/R company's risk? 企业风险 Cr.? credit 贷记、贷方 CR carrier's risk? 承运人风险 CR current rate 当日汇率、现行汇率 CR cash receipts? 现金收入 CR class rate 分级运费率 CS civil servant; civil service? 公务员、文职机关 CS convertible securities? 可转换证券 C. S.? capital stock? 股本 CSI customer satisfaction index? 顾客满意指数 csk. cask? 木桶 CT corporate treasurer 公司财务主管 CT cable transfer 电汇 ct crate 板条箱 ctge cartage 货运费、搬运费、车费 Cts.? cents 分 CTT capital transfer tax? 资本转移税 cu cubic? 立方 CU customs unions? 关税联盟 cu. cm. cubic centimeter 立方厘米 cu. in.? cubic inch 立方英寸 cu. m. cubic meter 立方米 cu. yd. cubic yard 立方码 cum. pref.? cumulative preference (share) 累积优先（股） cur. curr.? current 本月、当月 CV convertible security 可转换债券 CVD countervailing duties? 抵消关税、反倾销税 C.V. P. analysis? Cost Volume Profit analysis? 本---量---利分析 C. W. O.? cash with order 订货付款 Cy.? currency? 货币 CY ?calendar year? 日历年 CY container? 整装货柜 CY container yard 货柜堆场、货柜集散场 ??D? degree; draft 度、xx D/A deposit account? 存款帐户 D/A document against acceptance 承兑交单 d/a days after acceptance? 承兑后......日（付款） D. A.? debit advice 欠款报单 D. B day book 日记帐、流水帐 DB method declining balance (depreciation) method 递减余额折旧法 D. C. F. method discounted cash flow method 现金流量贴现法 D/D documentary draft 跟单xx D. D.; D/D demand draft 即期xx D/d; d/d? days after date? 出票后......日(付款) d. d.? dry dock 干船坞 DDB method double declining balance (depreciation) method 双倍递减余额折旧法 D. D. D deadline delivery date 交易{zh1}日期 def.? deficit? 赤字、亏损 dem.? demurrage? 滞期费 Depr.? depreciation? 折旧 d. f; D. F.; d. frt.? dead freight 空舱费 D. G dangerous goods 危险货物 diff.? difference? 差额 Dis.? discount 折扣、贴现 dish'd; dishd dishonored? 不名誉、拒付 D. I. T? double income-tax(relief)? 双重所得税（免征） div.; divd dividend? 红利、股息 D-J Dow Jones &Co. 美国道-琼斯公司 DJIA? Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数 DJTA? Dow Jones Transportation Average? 道-琼斯运输平均数 DJUA? Dow Jones Utility Average 道-琼斯公用事业平均数 DK? Don't know? 不知道 DL direct loan 直接xx DL? discretionary limit? 无条件限制 DLD? deadline date {zh1}时限 Dls. ; Dol(s); Doll(s) dollars? 元 DM? Deutsche Mark; D-mark; Deutschmark;? 德国马克 DMCs? developing member countries? 发展中国家 DN date number 日期号 DN; D/N? debit note? 借记通知单 DNR do not reduce 不减少 do.; dto. ditto? 同上、同前 D/O delivery order? 发货单 Doc(s) documents 凭证、单据、文件 doc. att.? documents attached? 附单据、附件 Doc. code document code? 凭证（单据）编号 D. O. G.? days of grace? 宽限日数 DOR date of request? 要求日 DP; D/P document against payment 交单付款 DPI? disposable personal income 个人可支配收入 DPOB? date and place of birth? 出生时间和地点 DPP? damp proofing? 防潮的 Dr.? debit? 借记、借方 D. R.; DR discount rate 贴现率、折扣率 Dr? debtor 债务人 DR? deposit receipt? 存单、存款收据 dr.? drawer? 借方 DS; d/s? days after sight(days' sight) 见票后.......日(付款) ds.; d's? days? 日 dstn.? destination 日的地(港) DTC? Deposit taking company 接受存款公司 DTC? Deposit Trust Company 储蓄信托公司 dup.; dupl.; dupte. duplicate? 副本 DVP? delivery versus payment 付款交货 dy.; d/y? day; delivery? 日、交货 dz? dozen? 一打 ??E. exchange; export 交易所、输出 E. &O. E. errors and omissions excepted? 如有错漏，可加更正 e.a.o.n. except as otherwise noted? 除非另有说明 EAT earnings after tax 税后收益 EB ex budgetary? 预算外 EBIT earnings before interest and tax? 扣除利息和税金前收益 EBS? Electronic Broking Service 电子经纪服务系统 EBT? earning before taxation 税前盈利 EC? European Community; European Commission 欧洲共同体、欧洲委员会 EC? export credit? 出口信贷 EC error corrected? 错误更正 Ec.? exempli causa 例如 Ec.? ex coupon? 无息票 ECA? export credit agency 出口信贷机构 ECAFE? Economic Commission for Asia and the Far East? 亚洲及远东经济委员会 ECE Economic Commission for Europe? 欧洲经济委员会 ECG? Export Credit Guarantee 出口信用担保 ECI export credit insurance? 出口信用保险 ECR? export credit refinancing? 出口信贷再融资 ECT? estimated completion time 估计竣工时间 ECU? European Currency Unit 欧洲货币单位 E/D? export declaration? 出口申报单 ED? ex dividend? 无红利、除息、股利除外 EDD? estimated delivery date? 预计交割日 EDI? electronic data interchange? 电子数据交换 EDOC? effective date of change? 有效更改日期 EDP Electronic Data Processing? 电子数据自理 E. E.; e.e errors excepted? 如有错误，可加更正 EERI? Effective Exchange Rate Indexes of Hong Kong 港汇指数 EET? East European Time? 东欧时间 EF? export finance? 出口融资 EF Exchange Fund? 外汇基金 EFT? electronic funds transfer? 电子资金转帐 EFTA? European Free Trade Area (Association) 欧洲自由贸易区（协会） EGM? Extraordinary Genaral Meeting? 特别股东大会 EIB Export-Import Bank 进出口银行 EIL? WB Economic Integration Loan? 世界银行经济一体化xx EL? export license? 出口许可证 ELI? extra low impurity ?极少杂质 EMF? European Monetary Fund? 欧洲货币基金 EMIP equivalent mean investment period? 等值平均投资期 EMP end-of month payment? 月末付款 EMP? European main ports? 欧洲主要港口 EMS? European Monetary System 欧洲货币体系 EMS? express mail service 邮政特快专递 EMU? European Monetary Union? 欧洲货币联盟 enc enclosed? 停业 encl(s).? enclosure 附件 encd.? enclosed? 附件 End. ; end. endorsement? 背书 Entd.? entered? 登记人 EOA effective on or about? 大约在.......生效 EOD? every other day 每隔一日 EOE? European Options Exchange 欧洲期权交易 EOM? end of month 月底 EOQ economic order quantity {zd2}订货量 EOS? end of season? 季末 EOU? export-oriented unit 出口型单位 EOY? end of year 年终 EPD? earliest possible date? 最早可能日期 EPN? export promissory note? 出口xx EPOS electronic point of sale? 电子销售点 EPR? earnings price ratio 收益价格比率 EPR effective protection rate? 有效保护率 EPS? earnings per share? 每股收益额、每股盈利额 E. P. T excess profit tax? 超额利润税 EPVI excess present value index? 超现值指数