encumbrance(英文)

1.英文會(huì )計科目

a/c, a/c account 帳戶(hù)、帳目 a/c, a/c account current 往來(lái)帳戶(hù)、活期存款帳戶(hù) a&c addenda and corrigenda 補遺和勘誤 acc. acceptance or accepted 承兌 accrd.int accrued interest 應計利息 acct. account 帳戶(hù)、帳目 acct. accountant 會(huì )計師、會(huì )計員 acct. accounting 會(huì )計、會(huì )計學(xué) acct.no. account number 帳戶(hù)編號、帳號 acct.tit. account title 帳戶(hù)名稱(chēng)、會(huì )計科目 acn air consignment 航空托運單 a/c no. account number 帳戶(hù)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 a.c.v actual cash value 實(shí)際現金價(jià)值 a.d., a/d after date 開(kāi)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.val.,a/v ad valorem to (according value)從價(jià) agt. agent 代理人 agt. agreement 協(xié)議、契約 aje adjusting journal entries 調整分錄 amt. amount 金額、總數 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(huì )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(jiàn)票即付 a/s,acc/s account sales 承銷(xiāo)帳、承銷(xiāo)清單，售貨清單 ass. assessment 估征、征稅 assimt. assignment 轉讓、讓與 atc average total cost 平均總成本 atm at the money 僅付成本錢(qián) atm automatic teller machine 自動(dòng)取款機（柜員機） ats automated trade system 自動(dòng)交易系統 ats automatic transfer service 自動(dòng)轉移服務(wù) attn. attention 注意 atty. attorney 代理人 auct. auction 拍賣(mài) aud. auditor 審計員、審計師 av. average 平均值 a.w. 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 b.b. bearer bond 不記名債券 b.b., b/b bill book 出納簿 b/b bill bought 買(mǎi)入票據、買(mǎi)入匯票 b&b bed & breakfast 住宿費和早餐費 b.c. blind copy 密送的副本 bc buyer credit 買(mǎi)方信貸 b/c bills for collection 托收匯票 b.c. bank clearing 銀行清算 bd. bond 債券 b/d bills discounted 已貼現票據 b/d bank draft 銀行匯票 b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天 b/e bill of entry 報關(guān)單 b.e., b/e bill of exchange 匯票 bep breakeven point 保本點(diǎn)、盈虧臨界點(diǎn) b/f brought forward 承前 bf bonded factory 保稅工廠(chǎng) 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(huì )計師、主任（主管）會(huì )計師 c. a. commercial agent 商業(yè)代理、代理商 c. a. consumers' association 消費者協(xié)會(huì ) c/a capital account 資本帳戶(hù) c/a current account 往來(lái)帳 c/a current assets 流動(dòng)資產(chǎn) c. a. d cash against documnet 交單付款 can. cancelled 注銷(xiāo) cap. capital 資本 capm capital asset pricing model 固定資產(chǎn)計價(jià)模式 c. a. s. cost accounting standards 成本會(huì )計標準 c. b., c. b. cash book 現金簿 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(xiāo) c/d carried down 過(guò)次頁(yè)、結轉下期 笑望采納，謝謝。