ＡＢＣ

noun

alphabet; ABCs

Refers to the set of letters from A to Z, or the basics of reading and writing.

• 子こ供どもにＡＢＣを教おしえる。

  I teach children the ABCs.

noun

basics; fundamentals; rudiments

Figurative use: the elementary principles or first steps of a subject. Often used in the pattern 〜のＡＢＣ.

• 料りょう理りのＡＢＣから学まなぶ。

  I learn cooking from the basics.

noun

activity-based costing; ABC

Business term; abbreviation for 活動基準原価計算.

See also: 活動基準原価計算

• ＡＢＣは、間かん接せつ費ひを活かつ動どうごとに配はい賦ふする原げん価か計けい算さん手しゅ法ほうです。

  ABC is a costing method that allocates overhead costs by activity.

noun

Atanasoff-Berry Computer; ABC

Computing term; refers to the early electronic computer.

• ＡＢＣは世せ界かい初はつの電でん子し計けい算さん機きの一ひとつとされる。

  The ABC is considered one of the first electronic computers.