Abbreviations - A

The information provided here is part of Import Export online Training


The following are the list of abbreviations commonly used in business. These abbreviations include abbreviations used in Export, abbreviations in Import, list of antonyms in shipping trade, abbreviations used in freight forwarding business and commonly used terms in customs brokering. Popularly used abbreviations in banking, commonly using tax abbreviations and other list of generally used business terms are also included in this article. If you would like to add up more abbreviations to this article which is commonly used in your region, you may write at bottom of this article. Please make sure, you are adding only ‘commonly using abbreviations’ in business, as this category is meant for import and export.

A.a.r. Against All Risks
A.C. American - conditions
A.O.B.--Any other business
A.P. All Purposes
A.S. Alongside
A.T. American Terms (insurance)
A.T.D.N. Any Time Day or Night
A.T.S All Time Saved
A/C--- Account
A/E Abbreviated Entry
A/E-- Accrued expense (also AE)
A/H Anchor Handling
A/N Arrival Notice
A/O Account Of
A/P--- Authority to Pay
A/P- -Accounts payable
A/P--- Authority Purchase
A/R-- Accounts receivable
A/R--- All Risk
A/S Alongside
A/S- -Account sales
A/V-- -Ad Valorem
AA Always Afloat
AAA Accumulated adjustments account
AAA - American Arbitration Association
AAA Association of Average Adjusters
AAA American Accounting Association
AAAA Always Accessible Always Afloat
AAAA Always Afloat Always Accessible
AAA-CPA- American Association of Attorney
AAD Administrative Accompanying Document
AAFLI Asian-American Free Labor Institute
AAG- Audit and accounting guides
AAGR- Annual average growth rate
AAGR- Average annual gross receipts
AALC African-American Labor Center
AAOSA Always Afloat or Safe Aground
AAPA The American Association of Port Authorities
AAPC-- Accounting and Auditing Policy Committee
AAR - Against All Risks
AAr Against all risks (Obsolete)
AARA Amsterdam-Antwerp-Rotterdam Area
AAR-- Administrative adjustment request
AAR-- Appeals account resolution
AATF-- Airport and Airway Trust Fund
AB - Able Bodied Seaman
AB Appellate Body (WTO)
ABA-- Accredited Business Accountant
ABA-- American Bankers Association
ABA-- American Bar Association
ABAC Apec Business Advisory Council
ABC - Artificial breeding controls
ABC Activity-based costing
ABC Agricultural Bank of China
ABC-- Activity based costing
ABCC Arab British Chamber of Commerce
ABCC Association of British Chambers of Commerce
ABCI - Association of Business Communicators
ABCP - Asset Backed Commercial Paper
ABI Association of British Insurers
ABL-- Asset-based lending
ABO- Accumulated benefit obligations
ABP-- Average benefit percentage
ABS American Bureau of Shipping
ABS-- Asset based securitization

ABV-- Accredited in Business Valuation
AC Assistant Commissioner
ACDA Arms Control and Disarmament Agency
ACE-- Adjusted current earnings
ACF Auto-Correlation Function
ACFIC All- China Federation of Industry and Commerce
ACH- -Automated clearing house
ACII-- American Association of Individual Investors
ACLI- American Council of Life Insurance
ACM Arab Common Market
ACP African, Caribbean and Pacific Group of States
ACP-- Actual deferral percentage
ACP-- Average contribution percentage
Acq.- Acquiescence
ACR-- Actual contribution ratio
ACRS- Accelerated cost recovery system
ACS Australian Customs Service
ACS-- Automated collection sites
ACT-- Advisory Committee on Tax Exempt and Government Entities
ACTC-- Additional child tax credit
ACTPN Advisory Committee on Trade Policy Negotiations
ACU - Asian Clearing Union
ACV-- Actual cash value
AD Anti-Dumping Measures
AD Authorized Dealer
Ad Val ad valorem tariff rate
AD Antidumping
AD&D- Accidental death and dismemberment
ADA-- Americans with Disabilities Act
ADADP-- Aggregate deemed asset disposition price
ADAS - Agricultural Development and Advisory Service
ADB - Asian Development Bank
ADC Acquisition, development and construction
ADC Andean Development Corporation
ADDENDUM Additional chartering terms at the end of a charter party
ADEA-- Age Discrimination in Employment Act
ADF - Augmented Dicky Fuller
ADF Asian Development Fund (of the Asian Development Bank).
ADG(System) Additional Director General (System)
ADI-- After date of invoice
ADJ-- Adjust or adjustment
ADP Automatic data processing
ADP-- Actual deferral percentage
ADP-- Applicable distribution period
ADP-- Average deferral percent
ADR - alternative dispute resolution
ADR – American Depository Receipts
ADR - Asset Development Reserve
ADR American Depository Receipt
ADR Asset Depreciation Range

ADRA Adventist Development and Relief Agency

ADR-- Alternative dispute resolution
ADR-- American depositary receipt
ADR- -Asset depreciation range
ADR-- Average daily rate
ADR-- Average deferral ratio
ADRs - American Depository Receipts
ADs - Authorised Dealers
ADS Alternative Depreciation System
AE-- Actual expense
AEI-- American Enterprise Institute
AEIC-- Advanced earned income credit
AEM ASEAN (Association of Southeast Asian Nations)
AEO Authorized Economic Operator
AER The American Economic Review (Journal)
AERA - Airport Economic Regulatory Act
AER-- Annual equivalent rate
AES Automated Export System (EU)
AEST Australian Eastern Standard Time
AET- -Accumulated earnings tax
AET- -Asset/Equity table
AF Advance Freight
AFB-- American Farm Bureau
AFC-- Average fixed costs
AFDA- -Allowance for doubtful accounts
AfDB African Development Bank
AFDC--Aid to Families with Dependent Children
AfDF African Development Fund
AFE-- Average funds employed
AFF -Advanced Fire Fighting
AFI - Annual Financial Inspection
AFN- -Additional funds needed
AFN-- Annual funding notice
AFP-- Association for Financial Professionals
AFR Applicable Federal Rate
AFR Africa
AFS Annual Financial Statement
AFS Available For Sale
AFS-- Applicable financial statement(s)
AFSI Africa Food Security Initiative
AFSPS Arrival First Sea Pilot
AFTA ASEAN (Association of Southeast Asian Nations) Free Trade Area
AFTAP--Adjusted funding target attainment percentage
AFTS Automatic funds transfer services
AGEE-- Adjusted qualified educational expenses
AGI Adjusted Gross Income
AGM Annual General Meeting
AGOA African Growth and Opportunity Act
AGROUND Touching or fast to the bottom
AGUB-- Adjusted grossed-up basis
AGW All Going Well
AHDO - Animal Health Divisional Office
AHL Australian Hold Ladders
AHO - Animal Health Office
AHT Anchor Handling Tug
AHYDO- -Applicable high-yield debt obligation
AI - artificial insemination
AICPA American Institute of Certified Public Accountants
AID U.S. Agency for International Development
AIFLD American Institute for Free Labor Development
AIHA American International Health Alliance
AIME Average Indexed Monthly Earnings (Social Security)
AIMI African Integrated Malaria Initiative
AIMS- -Advertising and integrated marketing solutions
AIMS- -Audit Information Management System
AIMSCS Advanced Institute of Mathematics,
A- Individual
Air HQ, Dte. of IT Air Head Quarter, Dte. of Information Technology
AIR- -Assumed investment rate
AIRC-- Alternative incremental research credit
AIS-- Automated Insolvency System
AIT American Institute in Taiwan
AJCA-- American Jobs Creation Act of 2004 (also JCA) (P.L. 108-357)
AJE-- Adjusting journal entry (also A/J/E)
AJICL Arizona Journal of International and Comparative Law (Journal)
AJIL The American Journal of International Law (Journal)
ALE-- Allowable living expenses
ALJ-- Administrative Law Judge

ALM- Asset Liability Management
ALOFT Above the deck of the ship
ALU ALUminium
ALV-- Average lease value (cars)
AMA - Advanced Measurement Approach
AMA- -American Management Association
AMC- -Appraisal management companies
AMEX-- American Stock Exchange
AMFI - Association of Mutual Funds in India
AMID-- Allowable miscellaneous itemized deductions
AMIDSHIPS In or toward the centre of the ship
AML Anti-Money Laundering
AML-- Adjustable mortgage loan
AMP- -Accounts Management Program
AMPS- -Auction market preferred stock
AMS Aggregate measure of support (WTO)
AMS Automated Manifest System
AMSA Australian Maritime Safety Authority
AMS- -Account Management Services
AMT Air Mail Transfer
AMT Alternative Minimum Tax
AMT Air Mail Transfer
AMT- -Alternative minimum tax
AMTAP-- Accounts Management Taxpayer Assurance Program
AMTFTC-- Alternative Minimum Tax Foreign Tax Credit
AMTI-- Alternative minimum taxable income
AMU - Asian Monetary Unit
AN Advice note
ANBC - Adjusted Net Bank Credit
ANE Asia and Near East
ANF Arrival Notification Form
ANOVA- -Analysis of variance
ANPRM-- Advance notice of proposed rule making
ANSI- American National Standards Institute
ANTHAM Antwerp-Hamburg Range
ANZCERTA Australia-New Zealand Closer Economic Relations Trade Agreement
AO Additive Outliers
AoA - Agreement on Agriculture
AO-- Account owner
AO-- Appeals Officer
AOD Action on Decision
AOIC-- Automated Offer in Compromise
AON- -All or none order
AOQL- -Average outgoing quality level
AOTC- -American Opportunity Tax Credit
AOV-- Average order value
AP Additional Premium

APA-- Administrative Procedure Act
APB --Accounting Principles Board
APCAC Asia-Pacific Council of American Chambers of Commerce
APEC Asia Pacific Economic Cooperation forum
APEC Asia Pacific Economic Cooperation
API - Animal Product Information
API – Application Programming Interface
API Advance Passenger Information (WCO)
APIC- -Additional paid-in capital
APMA- -Advance Pricing and Mutual Agreement Program
APP-- Actual pre productive period
APR- -Annual percentage rate
APS - Annual Policy Statement
APS Arrival Pilot Station
APT- -Advance payment transactions
APT-- Arbitrage pricing theory
APV-- Adjusted present value
APY-- Annual percentage yield
AQIS Australian Quarantine Inspection Service
AQL- -Acceptable quality level
AR Auto Regression
ARAG Amsterdam-Rotterdam-Antwerp-Gent range
ARAMCO Arabian American Oil Company
ARC – Asset Reconstruction Companies
ARCH Autoregressive conditional heteroskedastic
ARD-- Actual retirement date
ARI-- Appeals referral investigator
ARIMA Auto-Regressive Integrated Moving
ARM- -Adjustable rate mortgage
ARO-- After receipt of order
ARPA - Automatic Radar Plotting Aids
ARPU Average revenue per user
ARRA-- American Recovery and Reinvestment Act of 2009
ARR-- Average rate of return
ARS- -Auction rate securities
Art. ArticleART-- Annual renewable term

AS - Accounting Standard
AS Aggregate supply
ASBA- Account Supported by Blocked Amount
ASBA American Shipbrokers Association
ASB-- Auditing standards board
ASBL-- American Small Business League
ASC-- Alternative simplified credit (research and experimental)
ASEAN - Association of South-East Asian Nations
ASED- -Assessment statutory expiration date
ASEM Asia-Europe Meeting
ASF-- American Securitization Forum
ASFR-- Automated Substitute for Return
ASG-- Affiliated service group
ASG- -Appeals settlement guidelines
ASN Advance Shipment Notice
ASO Army Statistical Organisation
ASP Average selling price
ASP Application Service Provider
ASPA- -As Soon As Possible
ASPPA- -American Society of Pension Professionals & Actuaries
ASPW Any Safe Port in the World
ASR- -Accelerated stock repurchase
ASSET Agriculturally Sustainable System and Environmental Transformation
ASSOCHAM Associated Chambers of Commerce
ASSP Any Safe Suitable Port
ASTERN In the back of the ship, opposite of ahead
ASU-- Accounting Standards Update
ASWP Any Safe World Port
ATA Carnet Admission Temporaire (Temporary Admission) Carnet
ATA Carnet Customs Convention on ATA Carnet
ATA Actual time of arrival
ATA Admission Temporaire - Temporary Admission
ATAA-- Alternative trade adjustment assistance
ATA-- Abusive tax avoidance
ATA-- Accredited Tax Advisor
ATAT --Abusive tax avoidance transaction
ATB-- Active trade or business
ATB-- Adjusted trial balance
ATC Agreement on Textiles and Clothing
ATCF- -After tax cash flow
ATCL- -Appeals Team Case Leader
ATD Actual time of departure
ATDNSHINC Any Time Day/Night Sundays and Holidays Included
ATF-- As trustee for
ATG Audit Techniques Guide
ATI- Adjusted taxable income
ATIN-- Adoption taxpayer identification number
ATIP-- Attributed Tip Income Program
ATM - Automated Teller Machine
ATM Asynchronous Transfer Mode
ATNOL-- Alternative Minimum Tax Net Operating Loss
ATNOLD-- Alternative Minimum Tax Net Operating Loss Deduction
ATO-- Asset turnover
ATP AccordeTransports Perissable
ATPA Andean Trade Preference Act
ATP- -Accredited Tax Preparer
ATPDEA Andean Trade Promotion & Drug Eradication Act
ATR Admission Temporaire Roulette - Temporary Admission on Wheels
ATRA-- American Taxpayer Relief Act of 2012 (P.L. 112-240)
ATR-- Americans for Tax Reform
ATS- -Acceptance Testing System
ATS Alternative Training Scheme For Marine Engineers
ATUTC Actual Times Used to Count
AUI ASEAN-U.S. Initiative
AUILR American University International Law Review (Journal)
AUM-- Assets under management
AUR— Automated Under reporter (Program)
AUSA- -Assistant U.S. Attorney
AV Advalorem. Average
AV freight rate based on value of goods shipped
Av. Average
AWACS AID Worldwide Accounting and Control System
AWB Air Way Bill

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The above are the list of abbreviations commonly used in business. These abbreviations include abbreviations used in Export, abbreviations in Import, list of abbreviations in shipping trade, expansions used in freight forwarding business and commonly used terms in customs brokering. Popularly used abbreviations in banking, commonly using tax abbreviations and other list of generally used business terms are also included in this article. If you would like to add up more abbreviations commonly used in your region, you may write such enlargements below. Please make sure, you are adding only ‘commonly using abbreviations’ in business, as this category is dealt with international trade.


The above information is a part of Export Import Training course online

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rajesh: Hi sir, i am new to trading & need a small clarification regarding of now i am acting as an agent.i am able to successfully set a deal between supplier & buyer.i have quoted X + 100 for the buyer.also i have mentioned the supplier that i will sell at overprice & i should get that extra money for which the supplier agreed.for buyer have a mentioned it is 2% comm for which even he agree.Now can you let me know what type of agreement(explain briefly about each) i need to do with supplier & buyer so that i can get the money through out the year.

Surendran Kollerath: Export Commission is allowed as per RBI guidelines. YOu may contact a consultant to get latest information and forms.

Addy: I want to use switch bill of lading by transporting materials from Jakarta, Indonesia to Chennai, India. I have couple of question for clarification 1. Is there any procedure which has to be strictly followed while doing this? 2. Do I need to set up a company in Indonesia to do that the Switch B/L or will it be taken care by the liner 3. Who would be the cheapest liner who will provide lesser cost compared to other liners in the market. I am looking a cost effective provider?

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