商务英语常用缩略语表(3)_商贸英语

商务英语常用缩略语表(3)

文章来源：文章作者：发布时间：2006-12-28 01:46 字体： [大中小]　进入论坛

(单词翻译:双击或拖选)

a accepted 承兑
AA Auditing¹ Administration （中国）审计署
AAA   最佳等级
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 addenda² and corrigenda 补遗和勘误
Acc. acceptance or accepted 承兑
Accrd.Int accrued³ interest 应计利息
Acct. account 帐户、帐目
Acct. accountant 会计师、会计员
Acct. accounting⁴ 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 consignment⁵ 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 depreciation⁷ range system 固定资产分组折旧法   #p#

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
ass⁶. 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 Teller⁸ Machine 自动取款机（柜员机）

ATS automated⁹ 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. auditor¹⁰ 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 银行承兑汇票
bal. balance 余额、差额
banky. bankruptcy 破产、倒闭 #p#

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、买入汇票
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 托收汇票
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 银行汇票
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 汇票
BEP breakeven point 保本点、盈亏临界点

b/f brought forward 承前
BF bonded¹¹ 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 binary¹² 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. broker¹³ 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 #p#

B.T.T. bank telegraphic transfer 银行电汇
BV book value 票面价值
c. cents 分
C cash; coupon¹⁴; 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 certified¹⁵ 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 Mutual¹⁶ 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
c/o carried over 结转后期
C. O., C/O cash order 现金汇票、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 Coordinating¹⁷ 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 #p#
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. convertible¹⁸ 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. coupons¹⁹ 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 corporate²⁰ treasurer²¹ 公司财务主管
CT cable transfer 电汇
ct crate²² 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. cumulative²³ 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

点击

收听单词发音

1 auditing
n.审计，查账，决算
参考例句：
Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。 The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。

2 addenda
n.附录，附加物；附加物( addendum的名词复数 )；补遗；附录；（齿轮的）齿顶（高）
参考例句：
Please propose amendments and addenda to the first draft of the document. 请对这个文件的初稿提出修改和补充意见。来自《现代汉英综合大词典》 The whole content includes six chapters and addenda. 正文共分为六章，另加以附录。来自互联网

3 accrued
adj.权责已发生的v.增加( accrue的过去式和过去分词 )；（通过自然增长）产生；获得；（使钱款、债务）积累
参考例句：
The company had accrued debts of over 1000 yuan. 该公司已积欠了1000多万元的债务。来自《简明英汉词典》 I have accrued a set of commemoration stamps. 我已收集一套纪念邮票。来自《简明英汉词典》

4 accounting
n.会计，会计学，借贷对照表
参考例句：
A job fell vacant in the accounting department.财会部出现了一个空缺。 There's an accounting error in this entry.这笔账目里有差错。

5 consignment
n.寄售；发货；委托；交运货物
参考例句：
This last consignment of hosiery is quite up to standard.这批新到的针织品完全符合规格。 We have to ask you to dispatch the consignment immediately.我们得要求你立即发送该批货物。

6 ass
n.驴；傻瓜，蠢笨的人
参考例句：
He is not an ass as they make him.他不象大家猜想的那样笨。 An ass endures his burden but not more than his burden.驴能负重但不能超过它能力所负担的。

7 depreciation
n.价值低落，贬值，蔑视，贬低
参考例句：
She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。 They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。

8 teller
n.银行出纳员；(选举)计票员
参考例句：
The bank started her as a teller.银行起用她当出纳员。 The teller tried to remain aloof and calm.出纳员力图保持冷漠和镇静。

9 automated
a.自动化的
参考例句：
The entire manufacturing process has been automated. 整个生产过程已自动化。 Automated Highway System (AHS) is recently regarded as one subsystem of Intelligent Transport System (ITS). 近年来自动公路系统(Automated Highway System,AHS)，作为智能运输系统的子系统之一越来越受到重视。

10 auditor
n.审计员，旁听着
参考例句：
The auditor was required to produce his working papers.那个审计员被要求提供其工作底稿。 The auditor examines the accounts of all county officers and departments.审计员查对所有县官员及各部门的帐目。

11 bonded
n.有担保的，保税的，粘合的
参考例句：
The whisky was taken to bonded warehouses at Port Dundee.威士忌酒已送到邓迪港的保稅仓库。 This adhesive must be applied to both surfaces which are to be bonded together.要粘接的两个面都必须涂上这种黏合剂。

12 binary
adj.二，双；二进制的；n.双(体)；联星
参考例句：
Computers operate using binary numbers.计算机运行运用二进位制。 Let us try converting the number itself to binary.我们试一试，把这个数本身变成二进制数。

13 broker
n.中间人，经纪人；v.作为中间人来安排
参考例句：
He baited the broker by promises of higher commissions.他答应给更高的佣金来引诱那位经纪人。 I'm a real estate broker.我是不动产经纪人。

14 coupon
n.息票，配给票，附单
参考例句：
The coupon can be used once only.此优惠券只限使用一次。 I have a coupon for ten pence off a packet of soap.我有一张优惠券买一盒肥皂可以便宜十便士。

15 certified
a.经证明合格的；具有证明文件的
参考例句：
Doctors certified him as insane. 医生证明他精神失常。 The planes were certified airworthy. 飞机被证明适于航行。

16 mutual
adj.相互的，彼此的；共同的，共有的
参考例句：
We must pull together for mutual interest.我们必须为相互的利益而通力合作。 Mutual interests tied us together.相互的利害关系把我们联系在一起。

17 coordinating
v.使协调，使调和( coordinate的现在分词 )；协调；协同；成为同等
参考例句：
He abolished the Operations Coordinating Board and the Planning Board. 他废除了行动协调委员会和计划委员会。来自辞典例句 He's coordinating the wedding, and then we're not going to invite him? 他是来协调婚礼的，难道我们不去请他？来自电影对白

18 convertible
adj.可改变的，可交换，同意义的；n.有活动摺篷的汽车
参考例句：
The convertible sofa means that the apartment can sleep four.有了这张折叠沙发，公寓里可以睡下4个人。 That new white convertible is totally awesome.那辆新的白色折篷汽车简直棒极了。

19 coupons
n.礼券( coupon的名词复数 )；优惠券；订货单；参赛表
参考例句：
The company gives away free coupons for drinks or other items. 公司为饮料或其它项目发放免费赠券。来自辞典例句 Do you have any coupons? 你们有优惠卡吗？来自英汉 - 翻译样例 - 口语

20 corporate
adj.共同的，全体的；公司的，企业的
参考例句：
This is our corporate responsibility.这是我们共同的责任。 His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。

21 treasurer
n.司库，财务主管
参考例句：
Mr. Smith was succeeded by Mrs.Jones as treasurer.琼斯夫人继史密斯先生任会计。 The treasurer was arrested for trying to manipulate the company's financial records.财务主管由于试图窜改公司财政帐目而被拘留。

22 crate
vt.(up)把…装入箱中；n.板条箱，装货箱
参考例句：
We broke open the crate with a blow from the chopper.我们用斧头一敲就打开了板条箱。 The workers tightly packed the goods in the crate.工人们把货物严紧地包装在箱子里。

23 cumulative
adj.累积的，渐增的
参考例句：
This drug has a cumulative effect.这种药有渐增的效力。 The benefits from eating fish are cumulative.吃鱼的好处要长期才能显现。

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