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Business Abbreviations

  A

@

At

A

Series "A" Bonds or debentures; class "A" preferred or common stock

a.a.

Always afloat

a.a.r.

Against all risks

ABACUS

American Bankers Association Computer Utilization Computer System

ABS

Automated bond system

ACH

Automated clearinghouse

AI

Highest class; best grade; gilt-edged

A & F

Semi-annual payments of interest or dividends in August and February

A & O

Interest payable on August 15 and February 15; likewise for other combinations, e.g., A & O, J & J, etc.

A.&r.

Air and rail

A.C.

Assistant cashier

A.c.

American conditions (insurance)

A/c, A/C

Account, account current

Acc.

Accept, acceptance, account

Acce

Acceptance

Accrd. Int.

Accrued Interest

Acct

Account, accountant

Ack., ackn.

Acknowledge, acknowledged

Ackgt

Acknowledgement

Acpt.

Acceptance

ACRS

Accelerated cost recovery system

A/cs Pay.

Accounts payable

A/cs Rec.

Accounts receivable

A/D

After date or alternate days

A-D

Advance-Decline line

a.d.

After date

Adj.

Adjustment, adjuster

Adm.

Administration

Admstr.

Administrator

ADR

American Depository Receipts

ADR

Automated dividend reinvested

ADR

Asset Depreciation Range System

Adv.

Advice, Advise, advance

Ad Val., A/V

Ad valorem (according to value)

A.F.B.

Air Freight Bill

AFT

Automated Funds transfer

Ag.

Against

Agt

Agent

Ag'y

Agency

A.H.

After-hatch

AICPA

American Institute of Certified Accountants

A.J.O.J.

Quarterly payments of interest or dividends in April, July, October and January

ALCO

Asset and Liability Management Committee

ALLL

Allowance for Loan and Lease Losses

ALM

Asset and liability management

Alt.

Alternate

AMA

Asset management account

Am., Amer.

America , American

AMEX

American Stock Exchange

AMT

Alternative Minimum Tax

Amt

Amount

a.n., A.N.

Arrival notice

A.N.F.M.

Quarterly payments of interest or dividends in August, November, February and May

Ann.

Annual, annuity

A/o, A.O., A/O

Account of

AON

All or none

a.p.

Additional premium

A/P

Authority to purchase, authority to pay

APB

Accounting Principles Board

Appd

Approved

Appin

Application

APR

Annual percentage rate

a.r., a/r, A/R

All rail, all risks or against all risks (marine)

ARB

Accounting Research Bulletin

Arb

Arbitrageur

ARM

Adjustable rate mortgage

Arr., arr'd

Arrival, arrived

Arrgt

Arrangement

Art.

Article

a.s., a/s, A/S

At sight, after sight, account sales

Asmd

Assumed

Assmet

Assessment, assortment

Assn

Association

Assoc., Assoc'n

Associate, associated, association

Asst. Cash.

Assistant cashier

Astd.

Assented

Asstd.

Assorted

A/T

American terms

Atchd.

Attached

Atl.

Atlantic

ATM

Automated teller machining

ATS

Automated Transfer Service

Att.

Attention, attorney, attached

Attn

Attention

Att'y, atty

Attorney

Aud.

Auditor, audit

Avg.

Average

a.w., a/w

All water, actual weight

Awb., AWB

Air waybill

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