会计用语缩写

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/Paccountingperiod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ATCaveragetotalcost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/Cbillsforcollection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交单付款，凭单付现C.A.S.costaccountingstandards成本会计标准C.B.cashbook现金簿c.b.,C.B.cashbook现金簿C.C.contracredit贷方对销C.C.cashier'scheck银行本票C.d.cumdividend附股息报关单C.H.clearinghouse票据交换所C.H.customhouse海关C.I.T.comprehensiveincometax综合所得税C.L.callloan短期拆放C.M.A.certifiedmanagementaccountant注册管理会计师C.O.,C/Ocashorder现金汇票、现金订货c.o.d,C.O.D.cashondelivery货到付款，交货付现C.P.ACertifiedPublicAccountant注册公共会计师C.P.A.CertifiedPublicAccountant注册会计师C.S.capitalstock股本C.V.P.analysisCostVolumeProfitanalysis本---量---利分析C.W.O.cashwithorder订货付款，随订单付现C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产c/dcarrieddown过次页、结转下期c/fcarryforward过次页、结转C/Icertificateofinsurance保险凭证C/Lcurrentliabilities流动负债c/ocarriedover结转后期can.cancelled注销cap.capital资本CAPMcapitalassetpricingmode固定资产计价模式CBDcashbeforedelivery先付款后交货CDcertificateofdeposit存单CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物Chgscharges费用Chq.cheque支票CIAcertifiedinternalauditor注册内部审计员Ck.check支票CMLcapitalmarketline资本市场线性CMOCollateralizedMortgageObligations担保抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书COBOLCommonBusinessOrientedLanguage通用商业语言Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Com.comm.commission佣金conv,cv,cvtconvertible可转换的、可兑换的Cor.corpus本金CPcommercialpaper商业票据CPMcostperthousand每一千个为单位的成本Cps.coupons息票CRcashreceipts现金收入CRcurrentrate当日汇率、现行汇率Cr.Credit,creditor贷记、贷方CSconvertiblesecurities可转换证券CTcabletransfer电汇CTcorporatetreasurer公司财务主管ctgecartage货运费、搬运费、车费CTTcapitaltransfertax资本转移税curcurrcurrent本月、当月CVconvertiblesecurity可转换债券CVDcountervailingduties反倾销税CYcalendaryear日历年Cy.currency货币缩写英文全称中文Ddegree;draft度、汇票D.A.debitadvice欠款报单D.Bdaybook日记帐、流水帐D.C.F.methoddiscountedcashflowmethod现金流量贴现法D.D.,D/Ddemanddraft即期汇票d.f,D.F.,d.frt.deadfreight空舱费D.O.G.daysofgrace宽限日数D.R.,DRdiscountrate贴现率、折扣率d/adaysafteracceptance承兑后......日（付款）D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单D/Ddocumentarydraft跟单汇票D/DDemandDraft票汇D/d;d/ddaysafterdate出票后......日(付款)D/Ndebitnote清单D/Odeliveryorder发货单D/Pdocumentsagainstpayment付款交单D/R.depositreceipt存款收条D/Wdockwarrant码头仓单DBmethoddecliningbalance(depreciation)method递减余额折旧法Dd.delivered交付DDBmethoddoubledecliningbalance(depreciation)method双倍递减余额折旧法Def.deferred延期def.deficit赤字、亏损Dely.delivery交付dem.demurrage滞期费Depr.depreciation折旧Dft.draft汇票diff.difference差额Dis.discount折扣、贴现dish'd;disheddishonored不名誉、拒付Div.dividend;division红利div.;divddividend红利、股息DLdirectloan直接贷款DLDdeadlinedate最后时限Dls,Dol(s);dollars元DNdatenumber日期号DN,D/Ndebitnote借记通知单DNRdonotreduce不减少Do,dto.ditto同上、同前Doc(s)documents凭证、单据、文件Doc.codedocumentcode凭证（单据）编号doc.att.documentsattached附单据、附件Dols.dollars美元DORdateofrequest要求日DP,D/Pdocumentagainstpayment交单付款Drdebtor债务人DRdepositreceipt存单、存款收据Drdebit借记、借方Drdrawer借方DS,d/sdaysaftersight(days'sight)见票后.......日(付款)Ds,d'sdays日DTCdeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司Dup,duplduple,duplicate副本DVPdeliveryversuspayment付款交货Dy,d/yday;delivery日、交货dzdozen一打缩写英文全称中文Eexchange;export交易所、输出E&O.E.errorsandomissionsexcepted如有错漏，可加更正e.a.o.n.exceptasotherwisenoted除非另有说明E.D.exdividend股息除外E.E.,e.e.errorsexcepte