encumbrance(英文)

1.英文會計科目

a/c, a/c account 帳戶、帳目 a/c, a/c account current 往來帳戶、活期存款帳戶 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、帳目 acct. accountant 會計師、會計員 acct. accounting 會計、會計學 acct.no. account number 帳戶編號、帳號 acct.tit. account title 帳戶名稱、會計科目 acn air consignment 航空托運單 a/c no. account number 帳戶編號、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 實際現(xiàn)金價值 a.d., a/d after date 開票后、出票后 adrs asset depreciation range system 固定資產分組折舊法 adv. advance 預付款 ad.val.,a/v ad valorem to (according value)從價 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 見票即付 a/s,acc/s account sales 承銷帳、承銷清單，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 atm automatic teller machine 自動取款機（柜員機） ats automated trade system 自動交易系統(tǒng) ats automatic transfer service 自動轉移服務 attn. attention 注意 atty. attorney 代理人 auct. auction 拍賣 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、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 買入票據、買入匯票 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(xiàn)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 報關單 b.e., b/e bill of exchange 匯票 bep breakeven point 保本點、盈虧臨界點 b/f brought forward 承前 bf bonded factory 保稅工廠 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 特許會計師、主任（主管）會計師 c. a. commercial agent 商業(yè)代理、代理商 c. a. consumers' association 消費者協(xié)會 c/a capital account 資本帳戶 c/a current account 往來帳 c/a current assets 流動資產 c. a. d cash against documnet 交單付款 can. cancelled 注銷 cap. capital 資本 capm capital asset pricing model 固定資產計價模式 c. a. s. cost accounting standards 成本會計標準 c. b., c. b. cash book 現(xiàn)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 c/d carried down 過次頁、結轉下期 笑望采納，謝謝。