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A----B
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
ass. 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 Teller Machine 自动取款机（柜员机）
ATS automated 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. auditor 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
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 bonded 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 binary 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. broker 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
B.T.T. bank telegraphic transfer 银行电汇
BV book value 票面价值
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. broker 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
B.T.T. bank telegraphic transfer 银行电汇
BV book value 票面价值
C---D
C/- case;currency 现金、息单
C/A capital account 资本帐户
Cat catalogue 目录
C.B cash book 现金簿
C/D custome declartion 现金账
C.d cum dividendo 附股息报关单
Cert certifieate 说明书
C./F carrige forward 转下页
Cge carriage 运费
C.H custom house 海关
C/i certifcate of insurance 保险说明书
C&I cost insurance 保险费在内价
C.I.F 到岸价格
C/O cost order 现金汇票
C/o cash of carried over 转交
c.o.d cash on delivery 货到付款
Com coummerical 商业;佣金
Cont contract 合同
Cr credit;creditor 货方
Ctge cartage 车费
Curt current 本月,现金
Cy currency 货币
D degree; draft 度、汇票
D/A deposit account 存款帐户
D/A document against acceptance 承兑交单
d/a days after acceptance 承兑后......日（付款）
D. A. debit advice 欠款报单
D. B day book 日记帐、流水帐
DB method declining balance (depreciation) method 递减余额折旧法
D. C. F. method discounted cash flow method 现金流量贴现法
D/D documentary draft 跟单汇票
D. D.; D/D demand draft 即期汇票
D/d; d/d days after date 出票后......日(付款)
d. d. dry dock 干船坞
DDB method double declining balance (depreciation) method 双倍递减余额折旧法
D. D. D deadline delivery date 交易最后日期
def. deficit 赤字、亏损
dem. demurrage 滞期费
Depr. depreciation 折旧
d. f; D. F.; d. frt. dead freight 空舱费
D. G dangerous goods 危险货物
diff. difference 差额
Dis. discount 折扣、贴现
dish'd; dishd dishonored 不名誉、拒付
D. I. T double income-tax(relief) 双重所得税（免征）
div.; divd dividend 红利、股息
D-J Dow Jones & Co. 美国道—琼斯公司
DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数
DJTA Dow Jones Transportation Average 道—琼斯运输平均数
DJUA Dow Jones Utility Average 道—琼斯公用事业平均数
DK Don't know 不知道
DL direct loan 直接贷款
DL discretionary limit 无条件限制
DLD deadline date 最后时限
Dls. ; Dol(s); Doll(s) dollars 元
DM Deutsche Mark; D-mark; Deutschmark; 德国马克
DMCs developing member countries 发展中国家
DN date number 日期号
DN; D/N debit note 借记通知单
DNR do not reduce 不减少
do.; dto. ditto 同上、同前
D/O delivery order 发货单
Doc(s) documents 凭证、单据、文件
doc. att. documents attached 附单据、附件
Doc. code document code 凭证（单据）编号
D. O. G. days of grace 宽限日数
DOR date of request 要求日
DP; D/P document against payment 交单付款
DPI disposable personal income 个人可支配收入
DPOB date and place of birth 出生时间和地点
DPP damp proofing 防潮的
Dr. debit 借记、借方
D. R.; DR discount rate 贴现率、折扣率
Dr debtor 债务人
DR deposit receipt 存单、存款收据
dr. drawer 借方
DS; d/s days after sight(days' sight) 见票后.......日(付款)
ds.; d's days 日
dstn. destination 日的地(港)
DTC Deposit taking company 接受存款公司
DTC Deposit Trust Company 储蓄信托公司
dup.; dupl.; dupte. duplicate 副本
DVP delivery versus payment 付款交货
dy.; d/y day; delivery 日、交货
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
ass. 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 Teller Machine 自动取款机（柜员机）
ATS automated 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. auditor 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
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 bonded 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 binary 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. broker 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
B.T.T. bank telegraphic transfer 银行电汇
BV book value 票面价值
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. broker 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
B.T.T. bank telegraphic transfer 银行电汇
BV book value 票面价值
C---D
C/- case;currency 现金、息单
C/A capital account 资本帐户
Cat catalogue 目录
C.B cash book 现金簿
C/D custome declartion 现金账
C.d cum dividendo 附股息报关单
Cert certifieate 说明书
C./F carrige forward 转下页
Cge carriage 运费
C.H custom house 海关
C/i certifcate of insurance 保险说明书
C&I cost insurance 保险费在内价
C.I.F 到岸价格
C/O cost order 现金汇票
C/o cash of carried over 转交
c.o.d cash on delivery 货到付款
Com coummerical 商业;佣金
Cont contract 合同
Cr credit;creditor 货方
Ctge cartage 车费
Curt current 本月,现金
Cy currency 货币
D degree; draft 度、汇票
D/A deposit account 存款帐户
D/A document against acceptance 承兑交单
d/a days after acceptance 承兑后......日（付款）
D. A. debit advice 欠款报单
D. B day book 日记帐、流水帐
DB method declining balance (depreciation) method 递减余额折旧法
D. C. F. method discounted cash flow method 现金流量贴现法
D/D documentary draft 跟单汇票
D. D.; D/D demand draft 即期汇票
D/d; d/d days after date 出票后......日(付款)
d. d. dry dock 干船坞
DDB method double declining balance (depreciation) method 双倍递减余额折旧法
D. D. D deadline delivery date 交易最后日期
def. deficit 赤字、亏损
dem. demurrage 滞期费
Depr. depreciation 折旧
d. f; D. F.; d. frt. dead freight 空舱费
D. G dangerous goods 危险货物
diff. difference 差额
Dis. discount 折扣、贴现
dish'd; dishd dishonored 不名誉、拒付
D. I. T double income-tax(relief) 双重所得税（免征）
div.; divd dividend 红利、股息
D-J Dow Jones & Co. 美国道—琼斯公司
DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数
DJTA Dow Jones Transportation Average 道—琼斯运输平均数
DJUA Dow Jones Utility Average 道—琼斯公用事业平均数
DK Don't know 不知道
DL direct loan 直接贷款
DL discretionary limit 无条件限制
DLD deadline date 最后时限
Dls. ; Dol(s); Doll(s) dollars 元
DM Deutsche Mark; D-mark; Deutschmark; 德国马克
DMCs developing member countries 发展中国家
DN date number 日期号
DN; D/N debit note 借记通知单
DNR do not reduce 不减少
do.; dto. ditto 同上、同前
D/O delivery order 发货单
Doc(s) documents 凭证、单据、文件
doc. att. documents attached 附单据、附件
Doc. code document code 凭证（单据）编号
D. O. G. days of grace 宽限日数
DOR date of request 要求日
DP; D/P document against payment 交单付款
DPI disposable personal income 个人可支配收入
DPOB date and place of birth 出生时间和地点
DPP damp proofing 防潮的
Dr. debit 借记、借方
D. R.; DR discount rate 贴现率、折扣率
Dr debtor 债务人
DR deposit receipt 存单、存款收据
dr. drawer 借方
DS; d/s days after sight(days' sight) 见票后.......日(付款)
ds.; d's days 日
dstn. destination 日的地(港)
DTC Deposit taking company 接受存款公司
DTC Deposit Trust Company 储蓄信托公司
dup.; dupl.; dupte. duplicate 副本
DVP delivery versus payment 付款交货
dy.; d/y day; delivery 日、交货