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B/C
B/D
B/D B/DБайду номын сангаасb/d
B/E
B/E b/f B/G, b/g
B/L
B/L
B/R
B/S BA bal. banky. Bat BC
Bd.
Bd.
Bds.
BEP BF Bfcy. BHC BIS bit
cash before delivery certificate of deposit capital gain capital goods charges cheque certified internal auditor check capital market line Collateralised Mortgage Obligations current market value consignment note credit note company Common Business Oriented Language column collateral collection commercial commission contract container contract convertible corpus
B.P.B
b.r., B/R
B.rec. B.S.
b.s., BS, B/S B.T.T. B/B
尽快 as soon as possible 验收总结报告 acceptance summary report 估征、征税 assessment 转让、让与 assignment 平均总成本 average total cost 仅付成本钱 at the money 自动取款机（柜员机） Automatic Teller Machine 自动交易系统 automated trade system 自动转移服务 automatic transfer service 注意 attention 代理人 attorney 拍卖 auction 审计员、审计师 auditor 平均值 average B share B 股 住宿费和早餐费 bed & breakfast 出纳簿 bill book 不记名债券 bearer bond 出纳簿 B/B bill book 银行清算 bank clearing 密送的副本 blind copy both dates inclusive, both days inclusi 包括头尾两天 汇票 bill of exchange 提货单 bill of lading 用料清单 bill of materials 收支差额 balance of payments 应付票据 bills payable 银行汇票 bank post bill 应收票据 bills receivable 应收票据 bill receivable 资产负债表 balance sheet 资产负债表 balance sheet 银行电汇 bank telegraphic transfer 买入票据、买入汇票 bill bought
BOM
BOM BOO BOOM BOOT BOT BOY BR
月初 建造-运营-拥有 建造-运营-拥有-维护 建造-运营-拥有-转让 贸易余额 年初 银行贴现率
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Br. Brok. BV C/L C C C. A. C. A. C. A. C. A. D
cash against documnet C. A. S. cost accounting standards c. b., C. B. cash book C. C contra credit C. C. cashier's check c. cents C. H. clearing house C. H. custom house c. i. f. , C. I. F. cost, insurance and freight C. I. T. comprehensive income tax C. L. call loan C. M. A. certificed management accountant C. O. certificate of origin c. o. d, C. O. D. cash on delivery C. O., C/O cash order C. P. A certified Public Accountant C. S. capital stock C. W. O. cash with order C.B. cash book C.d. cum dividend C.I.F . cost insurance C.o.d . cash on delivery C.V. P. analysis Cost Volume Profit analysis C/A capital account C/A current account C/A current assets c/d carried down c/f carry forward C/I certificate of insurance c/o carried over C/R company's risk can. cancelled cap. capital CAPM capital asset pricing model
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ad.val.,A/V ADRS Adv. Agt. Agt. AJE Amt. Ann. Arr.
ad valorem to (according value) asset depreciation range system advance agent agreement adjusting journal entries amount annuity arrivals, arrived
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商务英语常用缩略语表
缩
a A&C A.C.V a.d., a/d a.w.
写
全
称
中
文
A/c
a/c no. a/c, A/C a/c, A/C A/CS Pay. A/CS Rec. A/P A/P A/P A/P
A/R
A/R a/r A/R A/S, a/s A/S，acc/s A/W A/W AA AAA abs.
Bk.
Bk. Bk.
Bkg.
bldg. BMP BN BO BO
bills for collection bank draft bank draft bills discounted brought down bill of exchange bill of entry brought forward bonded goods bill of lading original bill of lading original bank rate bill of sales bank acceptance balance bankruptcy battery buyer credit bond bond board breakeven point bonded factory Beneficiary Bank Holding Company Bank of International Settlements binary digit bank book bank book banking building bank master policy bank note branch office buyer's option beginning of month build-operate-own build-operate-own-maintain build-operate-own- transfer balance of trade beginning of year bank rate
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CBD CD CG CG Chgs Chq. CIA Ck. CML CMO CMV CN CN Co. COBOL Col. Coll. Coll.
Com.
Com.; comm.
Cont.
cont. cont., contr. conv., cv., cvt. Cor. Cor. Corp. CP. CPB CPI CPM CPP Cps. CPT CR CR CR CR
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托收汇票 银行汇票 银行汇票 已贴现票据 转下页 汇票 报关单 承前 保税货物 提货单 提货单正本 银行贴现率 卖据、出货单 银行承兑汇票 余额、差额 破产、倒闭 电池 买方信贷 债券 债券 董事会 保本点、盈亏临界点 保税工厂 受益人 银行控股公司 国际清算银行 两位数 帐簿 银行 帐册 银行业 大厦 银行统一保险 钞票 分支营业处 买者选择交割期的远期合同
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Acc.
Acc. Accrd.Int Acct. Acct. Acct. Acct.No. Acct.Tit. ACN Acpt. ACT ACU
承兑 补遗和勘误 实际现金价值 开票后、出票后 纯羊毛 帐目 帐户编号、帐号 帐户、帐目 往来帐户、活期存款帐户 应付帐款 应收帐款 已付账款 应付帐款 会计期间 付款通知 全险 应收帐款 （保险）全险 以……比例 见票即付 承销帐、承销清单，售货清单 实际重量 空运提单 （中国）审计署 最佳等级 摘要 往来帐户 承兑 应计利息 帐户、帐目 会计师、会计员 会计、会计学 帐户编号、帐号 帐户名称、会计科目 航空托运单 承兑 预扣公司税 亚洲货币单位
从价 固定资产分组折旧法 预付款 代理人 协议、契约 调整分录 金额、总数 年金 到货、到船
AS
ASAP ASR ass. assimt. ATC ATM ATM ATS ATS Attn. Atty. auct. Aud. Av. B share b&b
B.B.
b.b. B.B., B.C. b.c. b.d.i. b.e., B/E b.l., B/L b.o.m. b.o.p. b.p., B/P