《商务缩略语》PPT课件

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1、BusinessEnglish补充知识商务英语常用缩略语表aaccepted承兑AAAuditingAdministration（中国）审计署AAA最佳等级abs.abstract摘要a/c,A/Caccount帐户、帐目a/c,A/Caccountcurrent往来帐户、活期存款帐户A&Caddendaandcorrigenda补遗和勘误Acc.acceptanceoraccepted承兑Accrd.Intaccruedinterest应计利息Acct.account帐户、帐目BAbankacceptance银行承兑

2、汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Batbattery电池b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B/Bbillbought买入票据、买入汇票b&bbed&breakfast住宿费和早餐费b.c.blindcopy密送的副本BCbuyercredit买方信贷c.cents分Ccash;coupon;currency现金、息票、通货Ccentigrade摄氏（温度）C.A.charteredaccountant;chiefaccountant

3、特许会计师、主任（主管）会计师C.A.commercialagent商业代理、代理商C.A.consumers'association消费者协会C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产C.A.Dcashagainstdocumnet交单付款Ddegree;draft度、汇票D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单d/adaysafteracceptance承兑后......

4、日（付款）D.A.debitadvice欠款报单D.Bdaybook日记帐、流水帐DBmethoddecliningbalance(depreciation)method递减余额折旧法D.C.F.methoddiscountedcashflowmethod现金流量贴现法D/Ddocumentarydraft跟单汇票D.D.;D/Ddemanddraft即期汇票E.exchange;export交易所、输出E.&O.E.errorsandomissionsexcepted如有错漏，可加更正e.a.o.n.exceptas

5、otherwisenoted除非另有说明EATearningsaftertax税后收益EBexbudgetary预算外EBITearningsbeforeinterestandtax扣除利息和税金前收益EBSElectronicBrokingService电子经纪服务系统EBTearningbeforetaxation税前盈利ECEuropeanCommunity;EuropeanCommission欧洲共同体、欧洲委员会ECexportcredit出口信贷.ffeet英尺Fdealtinflat无息交易的f.foll

6、owing(page)接下页f.fairs定期集市F.A.faceamount票面金额F.A.fixedassets固定资产F.Afreightagent货运代理行FAfreealongside启运港船边交货FABBFellowoftheBritishAssociationofAccountantsandAuditors英国会计师和审计师协会会员FACfacility设施、设备ggallon;grain;gram(s);gold加仑；格令；克;金G.A.generalagent总代理商、总代理人GAgoahead办理、

7、可行GAAPgeneralAcceptedAccountingPrinciples通用会计准则GAASGenerallyAcceptedAuditingStandard通用审计标准GACGeneralAdministrationofCustoms海关总署gal.,gallgallon加仑gas.gasoline汽油GATTGeneralAgreementonTariffsandTrade关税及贸易总协定GCLgovernmentconcessionalloan政府优惠贷款HABhouseairbill航空托运单HAWB

8、houseairwaybill航空托运单HCAhistoricalcostaccounting历史成本会计hdqrs.headquarters总部hg.hectogram一百公克HIBORHongKongInterbankOfferedRate香港银行同业拆借利率hifohighest-in,first-out高入先出法H.inD