会计中AJE

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Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACNairconsignment航空托运单a/cno.accountnumber帐户编号、帐号Acpt.acceptanceoraccepted承兑A/CSPay.accountspayable应付帐款A/CSRec.accountsreceivable应收帐款ACTadvancecorporationtax预扣公司税ACUAsiaCurrencyUnit亚洲货币单位A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后ADRSassetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款ad.val.,A/Vadvaloremto(accordingvalue)从价Agt.agent代理人Agt.agreement协议、契约AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Raccountreceivable应收帐款A/Rattherateof以……比例a/rallrisks（保险)全险Arr.arrivals,arrived到货、到船A/S,a/saftersight见票即付A/S，acc/saccountsales承销帐、承销清单，售货清单ass.assessment估征、征税assimt.assignment转让、让与ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机)ATSautomatedtradesystem自动交易系统ATSautomatictransferservice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.allwool纯羊毛BAbankacceptance银行承兑汇票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B/Cbillsforcollection托收汇票B.C.bankclearing银行清算Bd.bond债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票b.d.i.bothdatesinclusive,bothdaysinclusive包括头尾两天B/Ebillofentry报关单b.e.,B/Ebillofexchange汇票BEPbreakevenpoint保本点、盈亏临界点b/fbroughtforward承前BFbondedfactory保税工厂Bfcy.Beneficiary受益人B/G,b/gbondedgoods保税货物BHCBankHoldingCompany银行控股公司BISBankofInternationalSettlements国际清算银行.A.charteredaccountant;chiefaccountant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can.cancelled注销cap.capital资本CAPMcapitalassetpricingmodel固定资产计价模式C.A.S.costaccountingstandards成本会计标准c.b.,C.B.cashbook现金簿CBDcashbeforedelivery先付款后交货C.C.cashier'scheck银行本票C.Ccontracredit贷方对销c/dcarrieddown过次页、结转下期

B/S------与会计报表核对一致AJE ----建议调整分录

a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 ad.val.,A/V ad valorem to (according value)从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 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 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 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 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 . A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers' association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashier's check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期