A----B

A/P accounting period »á¼ÆÆÚ¼ä
A/P advise and pay ¸¶¿î֪ͨ
A/R account receivable Ó¦ÊÕÕÊ¿î
A/R at the rate of ÒÔ¡­¡­±ÈÀý
a/r all risks £¨±£ÏÕ£©È«ÏÕ
Arr. arrivals, arrived µ½»õ¡¢µ½´¬
A/S, a/s after sight ¼ûƱ¼´¸¶
A/S£¬acc/s account sales ³ÐÏúÕÊ¡¢³ÐÏúÇåµ¥£¬ÊÛ»õÇåµ¥
ASAP as soon as possible ¾¡¿ì
ASR acceptance summary report ÑéÊÕ×ܽᱨ¸æ
ass. assessment ¹ÀÕ÷¡¢Õ÷Ë°
assimt. assignment תÈá¢ÈÃÓë
ATC average total cost ƽ¾ù×ܳɱ¾
ATM at the money ½ö¸¶³É±¾Ç®
ATM Automatic Teller Machine ×Ô¶¯È¡¿î»ú£¨¹ñÔ±»ú£©
ATS automated trade system ×Ô¶¯½»Ò×ϵͳ
ATS automatic transfer service ×Ô¶¯×ªÒÆ·þÎñ
Attn. attention ×¢Òâ
Atty. attorney ´úÀíÈË
auct. auction ÅÄÂô
Aud. auditor Éó¼ÆÔ±¡¢Éó¼Æʦ
Av. average ƽ¾ùÖµ
a.w. all wool ´¿Ñòë
A/W air waybill ¿ÕÔËÌáµ¥
A/W actual weight ʵ¼ÊÖØÁ¿

BA bank acceptance ÒøÐгжһãƱ
bal. balance Óà¶î¡¢²î¶î
banky. bankruptcy ÆƲú¡¢µ¹±Õ
Bat battery µç³Ø
b.b. bearer bond ²»¼ÇÃûծȯ
B.B., B/B bill book ³öÄɲ¾
B/B bill bought ÂòÈëƱ¾Ý¡¢ÂòÈë»ãƱ
b&b bed & breakfast סË޷ѺÍÔç²Í·Ñ
b.c. blind copy ÃÜË͵ĸ±±¾
BC buyer credit Âò·½ÐÅ´û
B/C bills for collection ÍÐÊÕ»ãƱ
B.C. bank clearing ÒøÐÐÇåËã
b/d brought down תÏÂÒ³
Bd. bond ծȯ
B/D bills discounted ÒÑÌùÏÖƱ¾Ý
B/D bank draft ÒøÐлãƱ
b.d.i. both dates inclusive, both days inclusive °üÀ¨Í·Î²Á½Ìì
B/E bill of entry ±¨¹Øµ¥
b.e., B/E bill of exchange »ãƱ
BEP breakeven point ±£±¾µã¡¢Ó¯¿÷ÁÙ½çµã
b/f brought forward ³ÐÇ°
BF bonded factory ±£Ë°¹¤³§
Bfcy. Beneficiary ÊÜÒæÈË
B/G, b/g bonded goods ±£Ë°»õÎï
BHC Bank Holding Company ÒøÐпعɹ«Ë¾
BIS Bank of International Settlements ¹ú¼ÊÇåËãÒøÐÐ
bit binary digit Á½Î»Êý
Bk. bank ÒøÐÐ
Bk. book Õʲá
b.l., B/L bill of lading Ìá»õµ¥
B/L original bill of lading original Ìá»õµ¥Õý±¾
bldg. building ´óÏÃ
BMP bank master policy ÒøÐÐͳһ±£ÏÕ
BN bank note ³®Æ±
BO branch office ·ÖÖ§ÓªÒµ´¦
BO buyer¡¯s option ÂòÕßÑ¡Ôñ½»¸îÆÚµÄÔ¶ÆÚºÏͬ
BOM beginning of month Ô³õ
b.o.m. bill of materials ÓÃÁÏÇåµ¥
BOO build-operate-own ½¨Ô졪ÔËÓª¡ªÓµÓÐ
BOOM build-operate-own-maintain ½¨Ô졪ÔËÓª¡ªÓµÓСªÎ¬»¤
BOOT build-operate-own- transfer ½¨Ô졪ÔËÓª¡ªÓµÓСª×ªÈÃ
b.o.p. balance of payments ÊÕÖ§²î¶î
BOT balance of trade óÒ×Óà¶î
BOY beginning of year Äê³õ
b.p., B/P bills payable Ó¦¸¶Æ±¾Ý
Br. branch ·ÖÖ§»ú¹¹
BR bank rate ÒøÐÐÌùÏÖÂÊ
b.r., B/R bills receivable Ó¦ÊÕƱ¾Ý
Brok. broker or brokerage ¾­¼ÍÈË»ò¾­¼ÍÈËÓ¶½ð
b.s., BS, B/S balance sheet ×ʲú¸ºÕ®±í
B/S bill of sales Âô¾Ý¡¢³ö»õµ¥
B share B share B ¹É
B.T.T. bank telegraphic transfer ÒøÐеç»ã
BV book value ƱÃæ¼ÛÖµ
b.l., B/L bill of lading Ìá»õµ¥
B/L original bill of lading original Ìá»õµ¥Õý±¾
bldg. building ´óÏÃ
BMP bank master policy ÒøÐÐͳһ±£ÏÕ
BN bank note ³®Æ±
BO branch office ·ÖÖ§ÓªÒµ´¦
BO buyer¡¯s option ÂòÕßÑ¡Ôñ½»¸îÆÚµÄÔ¶ÆÚºÏͬ
BOM beginning of month Ô³õ
b.o.m. bill of materials ÓÃÁÏÇåµ¥
BOO build-operate-own ½¨Ô졪ÔËÓª¡ªÓµÓÐ
BOOM build-operate-own-maintain ½¨Ô졪ÔËÓª¡ªÓµÓСªÎ¬»¤
BOOT build-operate-own- transfer ½¨Ô졪ÔËÓª¡ªÓµÓСª×ªÈÃ
b.o.p. balance of payments ÊÕÖ§²î¶î
BOT balance of trade óÒ×Óà¶î
BOY beginning of year Äê³õ
b.p., B/P bills payable Ó¦¸¶Æ±¾Ý
Br. branch ·ÖÖ§»ú¹¹
BR bank rate ÒøÐÐÌùÏÖÂÊ
b.r., B/R bills receivable Ó¦ÊÕƱ¾Ý
Brok. broker or brokerage ¾­¼ÍÈË»ò¾­¼ÍÈËÓ¶½ð
b.s., BS, B/S balance sheet ×ʲú¸ºÕ®±í
B/S bill of sales Âô¾Ý¡¢³ö»õµ¥
B share B share B ¹É
B.T.T. bank telegraphic transfer ÒøÐеç»ã
BV book value ƱÃæ¼ÛÖµ

C---D

C/- case;currency ÏÖ½ð¡¢Ï¢µ¥
C/A capital account ×ʱ¾ÕÊ»§
Cat catalogue Ŀ¼
C.B cash book ÏÖ½ð²¾
C/D custome declartion ÏÖ½ðÕË
C.d cum dividendo ¸½¹ÉÏ¢±¨¹Øµ¥
Cert certifieate ˵Ã÷Êé
C./F carrige forward תÏÂÒ³
Cge carriage ÔË·Ñ
C.H custom house º£¹Ø
C/i certifcate of insurance ±£ÏÕ˵Ã÷Êé
C&I cost insurance ±£ÏÕ·ÑÔÚÄÚ¼Û
C.I.F µ½°¶¼Û¸ñ
C/O cost order ÏÖ½ð»ãƱ
C/o cash of carried over ת½»
c.o.d cash on delivery »õµ½¸¶¿î
Com coummerical ÉÌÒµ;Ó¶½ð
Cont contract ºÏͬ
Cr credit;creditor »õ·½
Ctge cartage ³µ·Ñ
Curt current ±¾ÔÂ,ÏÖ½ð
Cy currency »õ±Ò
D degree; draft ¶È¡¢»ãƱ
D/A deposit account ´æ¿îÕÊ»§
D/A document against acceptance ³Ð¶Ò½»µ¥
d/a days after acceptance ³Ð¶Òºó......ÈÕ£¨¸¶¿î£©
D. A. debit advice Ç·¿î±¨µ¥
D. B day book ÈÕ¼ÇÕÊ¡¢Á÷Ë®ÕÊ
DB method declining balance (depreciation) method µÝ¼õÓà¶îÕ۾ɷ¨
D. C. F. method discounted cash flow method ÏÖ½ðÁ÷Á¿ÌùÏÖ·¨
D/D documentary draft ¸úµ¥»ãƱ
D. D.; D/D demand draft ¼´ÆÚ»ãƱ
D/d; d/d days after date ³öƱºó......ÈÕ(¸¶¿î)
d. d. dry dock ¸É´¬Îë
DDB method double declining balance (depreciation) method Ë«±¶µÝ¼õÓà¶îÕ۾ɷ¨
D. D. D deadline delivery date ½»Ò××îºóÈÕÆÚ
def. deficit ³à×Ö¡¢¿÷Ëð