a accepted acceptance

AA Auditing Administration (China) Audit Office

AAA best grade

abs. abstract summary

a/c, A/C account account, account

a/c, A/C account current current account, demand deposit account

Aamp; C addenda and corrigenda Addendum and corrigendum

Acc. acceptance or accepted acceptance

Accrd.Int accrued interest accrued interest

Acct. account account, account

Acct. accountant accountant, accountant

Acct. accounting accounting, accounting

Acct.No. account number account number, account number

Acct.Tit. account title account name, accounting account

ACN air consignment air consignment note

a/c no. account number account number, account number

Acpt. acceptance or accepted Acceptance

A/CS Pay. accounts payable Accounts payable

A/CS Rec. accounts receivable Accounts receivable

ACT advance corporation tax withholding company Tax

ACU Asia Currency Unit Asian Currency Unit

A.C.V actual cash value Actual cash value

a.d., a/d after date After invoicing, after invoicing

ADRS asset depreciation range system fixed asset group depreciation method

Adv. advance advance payment

ad.val., A/V ad valorem to (according value) Ad valorem

Agt. agent agent

Agt. agreement agreement, contract

AJE adjusting journal entries adjusting entries

Amt. amount amount, total amount

Ann. annuity

A/P account paid paid account

A/P account payable account payable

A/P accounting period accounting period

A/P advise and pay payment notice

A/R account receivable accounts receivable

A/ R at

the rate of in proportion to...

a/r all risks (insurance) full risk

Arr. arrivals, arrived arrival, arrival

A/ S, a/s after sight, pay upon sight

A/S, acc/s account sales, underwriting account, underwriting list, sales list

ASAP as soon as possible

ASR acceptance summary report Acceptance summary report

ass. assessment assessment, taxation

assimt. assignment transfer, assignment

ATC average total cost average total cost

ATM at the money only pay the cost

ATM Automatic Teller Machine automatic teller machine (Teller machine)

ATS automated trade system automatic Trading system

ATS automatic transfer service Automatic transfer service

Attn. attention attention

Atty. attorney agent

auct. auction auction

Aud. auditor auditor, auditor

Av. average average

a.w. all wool pure wool

A/W air waybill air waybill

A/W actual weight

BA bank acceptance bank acceptance bill

bal. balance balance, difference

banky. bankruptcy

Bat battery

b.b. bearer bond

B.B., B/B bill book

B/B bill bought buying bills, buying bills of exchange

bamp；b bed & breakfast accommodation and breakfast expenses

b.c. blind copy blind copy

BC buyer credit buyer's credit

B/C bills for collection collection bills

B.C. bank clearing bank clearing

b/d brought down Next page

Bd. bond bond

B/D bills discounted discounted bills

B/D bank draft bank draft

b.d.i. both dates inclusive, both days inclusive includes the first and last two days

B/E bill of entry customs declaration form

b.e., B/E bill of exchange

BEP breakeven point, breakeven point, profit and loss critical point

b/f brought forward

BF bonded factory

Bfcy. Beneficiary

B/G, b/g bonded goods

BHC Bank Holding Company Bank Holding Company

BIS Bank of International Settlements Bank of International Settlements

bit binary digit two-digit number

Bk. bank bank

Bk. book Account book

b.l., B/L bill of lading original bill of lading

B/L original bill of lading original

bldg. building

BMP bank master policy bank unified insurance

BN bank note banknotes

BO branch office branch business office

BO buyer's option The buyer chooses the delivery period forward contract

BOM beginning of month

b.o.m. bill of materials

BOO build-operate-own Build-operate-own

p>

BOOM build-operate-own-maintain build-operate-own-maintain

BOOT build-operate-own- transfer build-operate-own-transfer

b.o.p. balance of payments balance of payments

BOT balance of trade trade balance

BOY beginning of year

b.p., B/P bills payable

Br. branch branch

BR bank rate bank discount rate

b.r., B/R bills receivable notes receivable

Brok. broker or brokerage broker or brokerage commission

b.s., BS, B/S balance sheet balance sheet

B/S bill of sales bill of sales, shipping order

B share B share B share

B.T.T. bank telegraphic transfer bank wire transfer

BV book value par value

c. cents cents

C cash; coupon; curre

ncy Cash, coupons, currency

C centigrade Celsius (temperature)

C. A. chartered accountant; chief accountant chartered accountant, director (supervisor) accountant

C. A. commercial agent commercial agent

C. A. consumers' association consumer association

C/A capital account capital account

C/A current account

C/A current assets Current assets

C. A. D cash against documnet presentation of payment

can. canceled

cap. capital

CAPM capital asset pricing model fixed asset pricing model

C. A. S. cost accounting standards cost accounting standards

c. b., C. B. cash book cash book

CBD cash before delivery Pay first and then deliver

C. C. cashier's check

C. C contra credit

c/d carried down Next page, carry forward to the next period

CD certificate of deposit

c/f carry forward Next page, carry forward

CG capital gain

CG capital goods means of production, capital goods

C. H. custom house customs

C. H. clearing house clearing house

Chgs charges

Chq. cheque check

C/I certificate of insurance insurance certificate

CIA certified internal auditor registered internal auditor

c. i. f., C. I. F. cost, insurance and freight CIF, cargo price insurance freight

C. I. T. comprehensive income tax comprehensive income tax

Ck. check

C. L. call loan short-term placement

C / L current liabilities Current liabilities

C. M. A. certified management accountant Certified Management Accountant

CMEA, Comecon Council for Mutual Economic Assistance Economic Mutual Assistance Committee

CML capital market line Capital market linear

CMO Collateralised Mortgage Obligations

Secured mortgage debt

CMV current market value Current market value

CN consignment note Railway waybill

CN credit note Lender note

c/o carried over to the later period

C. O., C/O cash order cash order, cash order

C. O. certificate of origin certificate of origin

Co. company Company

COBOL Common Business Oriented Language Common Business Language

CoCom Coordinating Committee for Multilateral Export Controls Multilateral Export Controls Coordinating Committee

c. o. d, C. O. D. cash on delivery Cash on delivery

Col. column Account column

Coll. collateral guarantee, collateral

Coll. collection collection

Com. ; comm. commission commission

cont. container container

cont., contr. contract contract, contract

conv., cv., cvt. convertible of, redeemable

Cor. corpus principal

Cor. correspodent agent bank

Corp. corporation company

CP. commercial paper Commercial Paper

C. P. A certified Public Accountant Certified Public Accountant

CPB China Patent Bureau China Patent Bureau

CPI consumer price index Consumer Price Index

CPM cost per thousand cost per thousand units

CPP current purchasing power current purchasing power

Cps. coupons coupons

CPT carriage paid to Freight paid to...

C/R company's risk

Cr. credit

CR carrier's risk Carrier's risk

CR current rate Today's exchange rate, current exchange rate

CR cash receipts Cash receipts

CR class rate Graded freight rate

CS civil servant; civil service Civil servants, civil service agencies

CS convertible securities Convertible securities

C. S. capital stock Share capital

CSI customer satisfaction index Customer satisfaction index

p>

csk. cask wooden barrel

CT corporate treasurer corporate treasurer

CT cable transfer wire transfer

ct crate crate

ctge cartage freight, handling fees, fares

Cts. cents points

CTT capital transfer tax capital transfer tax

cu cubic cubic

CU customs unions Customs Union

cu. cm. cubic centimeter cubic centimeter

cu. in. cubic inch cubic inch

cu. m . cubic meter cubic meter

cu. yd. cubic yard cubic yard

cum. pref. cumulative preference (share) cumulative preference (share)

cur. curr. current this month, current month

CV convertible security convertible bonds

CVD countervailing duties offset tariffs, anti-dumping duties

C.V. P. analysis Cost Volume Profit analysis This- --Quantity---Profit analysis

C. W. O. cash with order order payment

Cy. currency currency

CY calendar year calendar year

CY container full container

CY container yard container yard, container distribution yard

D degree; draft degree, bill of exchange

D/A deposit account deposit Account

D/A document against acceptance

d/a days after acceptance Days after acceptance (payment)

D. A. debit advice arrears report

D. B day book journal, running account

DB method declining balance (depreciation) method declining balance depreciation method

D. C. F. method discounted cash flow method cash flow discount method

D/D documentary draft documentary draft

D. D.; D/D demand draft sight draft

D/d; d /d days after date...days after invoice issuance (payment)

d. d. dry dock dry dock

DDB method double declining balance (depreciation) method double declining balance Depreciation method

D. D. D deadline delivery date transaction last date

def. deficit deficit, loss

dem. demurrage demurrage

Depr. depreciation depreciation

d. f; D. F.; d. frt. dead freight

D. G dangerous goods Dangerous goods

diff. difference

Dis. discount discount, discount

dish'd; dishd dishonored dishonored, Refusal to pay

D. I. T double income-tax(relief) Double income tax (exemption)

div.; divd dividend dividend, dividend

D-J Dow Jones amp ; Co. American Dow Jones Company

DJIA Dow Jones Industrial Average (Stock Index) Dow Jones Industrial Stock Index

DJTA Dow Jones Transportation Average Dow Jones Transportation Average

DJUA Dow Jones Utility Average Dow Jones Utility Average

DK Don't know Don't know

DL direct loan direct loan

DL discretionary limit Unconditional limit

DLD deadline date Final time limit

Dls.; Dol(s); Doll(s) dollars yuan

DM Deutsche Mark; D -mark； Deutschmark； German mark

DMCs developing member countries developing countries

DN date number date number

DN； D/N debit note debit note Order

DNR do not reduce Do not reduce

do.; dto. ditto Same as above, same as above

D/O delivery order delivery order

Doc(s) documents vouchers, documents, files

doc. att. documents attached attached documents, attachments

Doc. code document code voucher (document) number

D. O. G. days of grace

DOR date of request

DP; D/P document against payment

DPI disposable personal income personal disposable income

DPOB date and place of birth time and place of birth

DPP damp proofing moisture-proof

Dr. debit debit

D. R.; DR discount rate discount rate, discount rate

Dr debtor debtor

p>DR deposit receipt deposit receipt, deposit receipt

dr. drawer debit

DS; d/s days after sight (days' sight) after seeing the ticket... day (payment)

ds.; d's days day

dstn. destination day's place (port)

DTC Deposit taking company deposit-taking company

DTC Deposit Trust Company Deposit Trust Company

dup.; dupl.; dupte. duplicate copy

DVP delivery versus payment payment delivery

dy .; d/y day; delivery day, delivery

dz dozen

E. exchange; export exchange, output

E. amp; O. E. errors and omissions excepted If there are any errors or omissions, corrections may be added

e.a.o.n. except as otherwise noted Unless otherwise noted

EAT earnings after tax Earnings after tax

EB ex budgetary extra-budgetary

EBIT earnings before interest and tax Earnings before interest and tax

EBS Electronic Broking Service electronic brokerage service system

EBT earning before taxation tax Pre-profit

EC European Community; European Commission European *** Community, European Commission

EC export credit Export credit

EC error corrected Error correction

Ec. exempli causa For example

Ec. ex coupon no coupon

ECA export credit agency Export credit agency

ECAFE Economic Commission for Asia and the Far East Economic Commission for Asia and the Far East

ECE Economic Commission for Europe Economic Commission for Europe

ECG Export Credit Guarantee Export Credit Guarantee

ECI export credit insurance Export Credit Insurance

ECR export credit refinancing Export credit refinancing

ECT estimated completion time ECU European Currency Unit European Currency Unit

E/D export declaration Export declaration form

ED ex dividend No dividends, ex-dividends, except dividends

EDD estimated delivery date Estimated delivery date

EDI electronic data interchange Electronic data interchange

EDOC effective date of change Effective change date

EDP Electronic Data Processing Electronic data self-care

E. E.； e.e errors excepted If there are errors, please correct them

EERI Effective Exchange Rate Indexes of Hong Kong Hong Kong Exchange Rate Index

EET East European Time Eastern European Time

EF export finance Export finance

EF Exchange Fund Foreign Exchange Fund

EFT electronic funds transfer Electronic funds transfer

EFTA European Free Trade Area ( Association) European Free Trade Area (Association)

EGM Extraordinary Genaral Meeting Extraordinary General Meeting

EIB Export-Import Bank Export-Import Bank

EIL WB Economic Integration Loan World Bank Economic Integration Loan

EL export license Export license

ELI extra low impurity

EMF European Monetary Fund European Monetary Fund

EMIP equivalent mean investment period

EMP end-of month payment Month-end payment

EMP European main ports European main ports

EMS European Monetary System European Monetary System

EMS express mail service Postal Express

EMU European Monetary Union European Monetary Union

enc enclosed closed

encl(s). enclosure attachment

encd. enclosed attachment

End.; end. endorsement endorsement

Entd. entered registrant

EOA effective on or about about...

EOD every other day

EOE European Options Exchange European Options Trading

EOM end of month end of month

EOQ economic order quantity minimum order quantity

EOS end of season end of season

EOU export-oriente

d unit export unit

EOY end of year end of year

EPD earliest possible date earliest possible date

EPN export promissory note export bill of exchange

EPOS electronic point of sale Electronic point of sale

EPR earnings price ratio EPR earnings price ratio

EPR effective protection rate Effective protection rate

EPS earnings per share per share Income, earnings per share

E. P. T excess profit tax excess profit tax

EPVI excess present value index excess present value index

EPZ export processing zone export Processing Zone

ERM exchange rate mechanism

ERS Export Refinance Scheme

ESOP Employee Stock Ownership Plan Employee Stock Ownership Plan

Est. estate property, inheritance

EST Eastern Standard Time United States Eastern Standard Time

et seq. et sequents following

ETA estimated time of arrival estimated Time of arrival

ETD estimated tiem of departure Estimated time of departure

ETDZ Economic and Technological Development Zone Economic and Technological Development Zone

ETLT equal to or less than equal to or less than At

ETS estimated time of sailing Estimated time of sailing

EU European Union EU

EUA European Units of Account European units of account

ex.; exch exchange exchange, situation exchange

excl. exclusive additionally, not included

ex cont. from contract from contract

ex cp. ex coupon No coupon

ex div. ex dividend No dividend

Exp. export export

Extd. extend extension

EXW ex works factory Delivery price