a/c, A/C account 帳戶、帳目a/c, A/C account current 往來帳戶、活期存款帳戶A&C addenda and corrigenda 補遺和勘誤Acc. acceptance or accepted 承兌 accrued interest 應計利息Acct. account 帳戶、帳目Acct. accountant 會計師、會計員Acct. accounting 會計、會計學. account number 帳戶編號、帳號. account title 帳戶名稱、會計科目ACN air consignment 航空托運單a/c no. account number 帳戶編號、帳號Acpt. acceptance or accepted 承兌A/CS Pay. accounts payable 應付帳款A/CS Rec. accounts receivable 應收帳款ACT advance corporation tax 預扣公司稅ACU Asia Currency Unit 亞洲貨幣單位 actual cash value 實際現(xiàn)金價值., a/d after date 開票后、出票后ADRS asset depreciation range system 固定資產(chǎn)分組折舊法Adv. advance 預付款 ad valorem to (according value)從價Agt. agent 代理人Agt. agreement 協(xié)議、契約AJE adjusting journal entries 調(diào)整分錄Amt. amount 金額、總數(shù)Ann. annuity 年金A/P account paid 已付賬款A/P account payable 應付帳款A/P accounting period 會計期間A/P advise and pay 付款通知A/R account receivable 應收帳款A/R at the rate of 以……比例a/r all risks （保險)全險Arr. arrivals, arrived 到貨、到船A/S, a/s after sight 見票即付A/S，acc/s account sales 承銷帳、承銷清單，售貨清單ass. assessment 估征、征稅assimt. assignment 轉(zhuǎn)讓、讓與ATC average total cost 平均總成本ATM at the money 僅付成本錢ATM Automatic Teller Machine 自動取款機（柜員機) ATS automated trade system 自動交易系統(tǒng)ATS automatic transfer service 自動轉(zhuǎn)移服務Attn. attention 注意Atty. attorney 代理人auct. auction 拍賣Aud. auditor 審計員、審計師Av. average 平均值. all wool 純羊毛BA bank acceptance 銀行承兌匯票bal. balance 余額、差額banky. bankruptcy 破產(chǎn)、倒閉Bat battery 電池. bearer bond 不記名債券., B/B bill book 出納簿B/B bill bought 買入票據(jù)、買入?yún)R票b&b bed & breakfast 住宿費和早餐費. blind copy 密送的副本BC buyer credit 買方信貸B/C bills for collection 托收匯票. bank clearing 銀行清算Bd. bond 債券B/D bills discounted 已貼現(xiàn)票據(jù)B/D bank draft 銀行匯票. both dates inclusive, both days inclusive 包括頭尾兩天B/E bill of entry 報關單., B/E bill of exchange 匯票BEP breakeven point 保本點、盈虧臨界點b/f brought forward 承前BF bonded factory 保稅工廠Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保稅貨物BHC Bank Holding Company 銀行控股公司BIS Bank of International Settlements 國際清算銀行. A. chartered accountant; chief accountant 特許會計師、主任（主管)會計師C. A. commercial agent 商業(yè)代理、代理商C. A. consumers' association 消費者協(xié)會C/A capital account 資本帳戶C/A current account 往來帳C/A current assets 流動資產(chǎn)C. A. D cash against documnet 交單付款can. cancelled 注銷cap. capital 資本CAPM capital asset pricing model 固定資產(chǎn)計價模式C. A. S. cost accounting standards 成本會計標準c. b., C. B. cash book 現(xiàn)金簿CBD cash before delivery 先付款后交貨C. C. cashier's check 銀行本票C. C contra credit 貸方對銷c/d carried down 過次頁、結轉(zhuǎn)下期CD certificate of deposit 存單C/I certificate of insurance 保險憑證CIA certified internal auditor 注冊內(nèi)部審計員c. i. f. , C. I. F. cost, insurance and freight 到岸價，貨價+保險+運費C. I. T. comprehensive income tax 綜合所得稅Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流動負債C. M. A. certificed management accountant 注冊管理會計師CMEA, Comecon Council for Mutual Economic Assistance 經(jīng)濟互助委員會CML capital market line 資本市場線性CMO Collateralised Mortgage Obligations 擔保抵押貸款債務CMV current market value 現(xiàn)時市場價值CN consignment note 鐵路運單CN credit note 貸方通知書c/o carried over 結轉(zhuǎn)后期C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨C. O. certificate of origin 產(chǎn)地證明書COBOL Common Business Oriented Language 通用商業(yè)語言CoCom Coordinating Committee for Multilateral Export Controls 多邊出口控制協(xié)調(diào)委員會c. o. d, C. O. D. cash on delivery 貨到付款Col. column 帳欄Coll. collateral 擔保、抵押物Coll. collection 托收Com.; comm. commission 傭金CPI consumer price index 消費者價格指數(shù)CPM cost per thousand 每一千個為單位的成本CPP current purchasing power 現(xiàn)行購買力CR current rate 當日匯率、現(xiàn)行匯率CR cash receipts 現(xiàn)金收入CR class rate 分級運費率CS civil servant; civil service 公務員、文職機關CS convertible securities 可轉(zhuǎn)換證券C. S. capital stock 股本cum. pref. cumulative preference (share) 累積優(yōu)先（股） cur. curr. current 本月、當月CV convertible security 可轉(zhuǎn)換債券CVD countervailing duties 抵消關稅、反傾銷稅. P. analysis Cost Volume Profit analysis 本---量---利分析DB method declining balance (depreciation) 遞減余額折舊法D. C. F. method discounted cash flow method 現(xiàn)金流量貼現(xiàn)法D/D document．ry draft 跟單匯票D. D.; D/D demand draft 即期匯票EERI Effective Exchange Rate Indexes of Hong Kong 港匯指數(shù)EET East European Time 東歐時間EF export finance 出口融資EF Exchange Fund 外匯基金EFT electronic funds transfer 電子資金轉(zhuǎn)帳EFTA European Free Trade Area (Association) 歐洲自由貿(mào)易區(qū)（協(xié)會） EGM Extraordinary Genaral Meeting 特別股東大會EIB Export-Import Bank 進出口銀行EIL WB Economic Integration Loan 世界銀行經(jīng)濟一體化貸款EL export license 出口許可證ELI extra low impurity 極少雜質(zhì)EMF European Monetary Fund 歐洲貨幣基金EMIP equivalent mean investment period 等值平均投資期EMP end-of month payment 月末付款EMP European main ports 歐洲主要港口EMS European Monetary System 歐洲貨幣體系EMS express mail service 郵政特快專遞EMU European Monetary Union 歐洲貨幣聯(lián)盟EPOS electronic point of sale 電子銷售點EPR earnings price ratio 收益價格比率EPR effective protection rate 有效保護率EPS earnings per share 每股收益額、每股盈利額E. P. T excess profit tax 超額利潤稅EPVI excess present value index 超現(xiàn)值指數(shù)EPZ export processing zone 出口加工區(qū)ERM exchange rate mechanism 匯率機制ERS Export Refinance Scheme 出口再融資計劃ESOP Employee Stock Ownership Plan 職工持股計劃EUA European Units of Account 歐洲記帳單位ex.; exch exchange 匯兌、況換excl. exclusive 另外、不在內(nèi)ex cont. from contract 從合同ex cp. ex coupon 無息票ex div. ex dividend 無股息FDI foreign direct investment 外商直接投資FDIC Federal Deposit Insurance Corporation 聯(lián)邦儲蓄保險公司FE foreign exchange 外匯FE future exchange 遠期外匯FF French franc 法國法郎fib free into barge 駁船上的交貨價FIBC financial institution buyer credit policy 金融機構買方信貸險FIFO first in, first out 先進先出法fin. stadg.(stndg.) 資信狀況fin. stat. (F/S) 財務報表. financial year 財政年度FINA following items not available 以下項目不可獲得FIO free in and out 自由進出F. I. T free of income tax 免交所得稅GAAP general Accepted Accounting Principles 通用會計準則GAAS Generally Accepted Auditing Standard 通用審計標準GAC General Administration of Customs 海關總署gal., gall gallon 加侖gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 關稅及貿(mào)易總協(xié)定GCL government concessional loan 政府優(yōu)惠貸款GDP gross domestic product 國內(nèi)生產(chǎn)總值gds. goods 商品、貨物GJ general journal 普通日記帳GL general ledger 總分類帳gm. gram(s) 克GMP graduated payment mortgage 遞增付款按揭GND gross national demand 國民總需求GNE gross national expeditures 國民支出總額GNP gross national product 國民生產(chǎn)總值GOFO gold forward rate 黃金遠期利率GP gross profit 毛利GPP general purchasing power 總購買能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 銷售總額GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托運單HAWB house air waybill 航空托運單HCA historical cost accounting 歷史成本會計hdqrs. headquarters 總部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正當持票人Hi-Q high quality 高質(zhì)量HIRCS high interest rate currencies 高利率貨幣hi-tech high technology 高技術HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指數(shù)hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消費價格指數(shù)HSI Hang Seng Index 恒生指數(shù)hwevr. however 無論如何Hz hertz 赫茲I. A. intangible assets 無形資產(chǎn)I & A inventory and allocations 庫存和分配IAS International Accounting Standard 國際會計標準IB investment banking 投資銀行（業(yè)) I. B. invoice book 發(fā)票簿IBA International Bank Association 國際銀行家協(xié)會IBBR interbank bid rate 銀行間報價利率I. B. I invoice book inward 購貨發(fā)票簿IBNR incurred but not reported 已發(fā)生未報告I. B. O. invoice book outward 銷貨發(fā)票簿IBOR inter-bank offered rate 銀行間的拆借利率ICB international competitive bidding 國際競標ICIA International Credit Insurance Association 國際信用保險協(xié)會ICJ International Court of Justice 國際法庭ICM international capital market 國際資本市場ICONs index currency option notes 指數(shù)貨幣期權票據(jù)ICOR incremental capital-output ratio 資本—產(chǎn)出增量比I. C. U. International Code Used 國際使用的電碼太多了,你去這里查