2022年会计用语缩写

1、缩写 英文全称 中文A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应对帐款A/P account paid 已付账款A/P account payable 应对帐款A/P accounting p

2、eriod 会计期间A/P advise and pay 付款通知A/R at the rate of 以 比例A/R, A/CS Rec. accounts receivable 应收帐款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abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accountin

3、g 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ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to according value 从价ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金ATC average total cost

4、 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）Aud. auditor 审计员、审计师Av. average 平均值缩写 英文全称 中文B share B share B 股 住宿费和早餐费 不记名债券 出纳簿 银行清算 密送的副本 包括头尾两天 汇票 提货单 用料清单 收支差额 应对票据 银行汇票 应收票据资产负债表银行电汇 买入票据、买入汇票 托收汇票 银行汇票 已贴现票据 转下页 报关单 承前 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 买方信贷 债券 保本点、

5、盈亏临界点 受益人 两位数 银行 银行帐簿b&b bed & breakfast b.b. bearer bond B.B., B/B bill book B.C. bank clearing b.c. blind copy b.d.i. both dates inclusive b.e., B/E bill of exchange b.l., B/L bill of lading b.o.m. bill of materials b.o.p. balance of payments b.p., B/P bills payable B.P.B bank post bill b.r., B/R,

6、 B.rec. bills receivable b.s., B.S.,BS, balance sheet B/S B.T.T. bank telegraphic transfer B/B bill bought B/C bills for collection B/D bank draft B/D bills discounted b/d brought down B/E bill of entry b/f brought forward B/L bill of lading B/L original bill of lading original B/R bank rate B/S bil

7、l of sales BA bank acceptance bal. balance banky. bankruptcy BC buyer credit Bd. bond BEP breakeven point Bfcy. Beneficiary bit binary digit Bk. bank Bk. bank book Bk. BN BO BOM BOT BOY BR Brok. BV 缩写 C c.,Cts. C.A. C.A. C.A.D C.A.S. C.B. c.b., C.B. C.C. C.C. C.d. C.H. C.H. C.I.T. C.L. C.M.A. C.O.,

8、C/O book 帐册bank note 钞票buyers option 买者挑选交割期的远期合同beginning of month 月初balance of trade 贸易余额beginning of year 年初bank rate 银行贴现率broker or brokerage 经纪人或经纪人佣金book value 票面价值英文全称中文cash; coupon; currency 现金、息票、通货cents 分特许会计师、主任（主管）会 chartered accountant, chief accountant 计师commercial agent 商业代理、代理商cash a

9、gainst document 交单付款,凭单付现cost accounting standards 成本会计标准cash book 现金簿cash book 现金簿contra credit 贷方对销cashiers check 银行本票cum dividend 附股息报关单clearing house 票据交换所custom house 海关comprehensive income tax 综合所得税call loan 短期拆放certified management accountant 注册治理睬计师cash order 现金汇票、现金订货c.o.d, C.O.D. cash on d

10、elivery 货到付款,交货付现C.P.A Certified Public Accountant 注册公共会计师C.P.A. Certified Public Accountant 注册会计师C.S. capital stock 股本C.V.P. analysis Cost Volume Profit analysis 本-量-利分析C.W.O. cash with order 订货付款,随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流淌资产c/d carried down 过次页、结转下期c/

11、f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流淌负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq.

12、 cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务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COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll

13、. collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金CP commercial paper 商业票据CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票CR cash receipts 现金收入CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treas

14、urer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year 日历年Cy. currency 货币缩写英文全称中文D degree; draft 度、汇票D.A. debit advice 欠款报单D.B day book 日记帐、流水帐D.C.F. method discounted cash flow method 现金流量贴现法D

15、.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费D.O.G. days of grace 宽限日数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后 .日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后 .日付款 D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单declining balance depreciation DB