HDBC-Credit-Report-Service
常用商务英语缩写完整版
常用商务英语缩写Document serial number【NL89WT-NY98YT-NC8CB-NNUUT-NUT108】2T/T(telegraphictransfer)电汇3D/P(documentagainstpayment)付款交单4D/A(documentagainstacceptance)承兑交单5C.O(certificateoforigin)般原产地证6systemofpreferences)普惠制7CTN/CTNS(carton/cartons)8PCE/PCS(piece/pieces)只、个、支等9DL/DLS(dollar/dollars)美元10DOZ/DZ(dozen)一打11PKG(package)一包，一捆，一扎，一件等12WT(weight)重量13G.W.(grossweight)毛重14N.W.(netweight)净重15C/D(customsdeclaration)报关单16EA(each)每个，各17W(with)具有18w/o(without)没有19FAC(facsimile)传真20IMP(import)进口21EXP（export）出口22MAX(maximum)最大的、最大限度的23MIN(minimum)最小的，最低限度24M或MED(medium)中等，中级的25M/V（merchantvessel船26S.S(steamship)船运27MT或M/T(metricton)公吨28DOC(document)文件、单据29INT（international）国际的30P/L(packinglist)表31INV(invoice)发票32PCT(percent)百分比33REF（reference）参考、查价34EMS（expressmailspecial）特快传递35STL.(style)型36T或LTX或TX(telex)电传37RMB（renminbi）人民币38S/M（shippingmarks）装船标记39PR或PRC(price)价格40PUR(purchase)购买、购货41S/C（salescontract）销售确认书42L/C（letterofcredit）信用证43B/L（billoflading）提单44FOB（freeonboard）离岸价45CIF（cost,insurance&freight）成本、保险加运费价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b/dbroughtdown转下页Bd.bond债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票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bitbinarydigit两位数Bk.bank银行Bk.book帐册b.l.,B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本bldg.building大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票BObranchoffice分支营业处BObuyer’soption买者选择交割期的远期合同BOMbeginningofmonth月初billofmaterials用料清单BOObuild-operate-own建造—运营—拥有BOOMbuild-operate-own-maintain建造—运营—拥有—维护BOOTbuild-operate-own-transfer建造—运营—拥有—转让balanceofpayments收支差额BOTbalanceoftrade贸易余额BOYbeginningofyear年初b.p.,B/Pbillspayable应付票据Br.branch分支机构BRbankrate银行贴现率b.r.,B/Rbillsreceivable应收票据Brok.brokerorbrokerage经纪人或经纪人佣金b.s.,BS,B/Sbalancesheet资产负债表B/Sbillofsales卖据、出货单BshareBshareB股banktelegraphictransfer银行电汇BVbookvalue票面价值c.cents分Ccash;coupon;currency现金、息票、通货Ccentigrade 摄氏（温度） C.A.charteredaccountant;chiefaccountant特许会计师、主任（主管）会计师 mercialagent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ontracredit贷方对销c/dcarrieddown过次页、结转下期CDcertificateofdeposit存单c/fcarryforward过次页、结转CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物C.H.customhouse海关 C.H.clearinghouse票据交换所Chgscharges费用Chq.cheque支票C/Icertificateofinsurance保险凭证CIAcertifiedinternalauditor注册内部审计员c.i.f.,C.I.F.cost,insuranceandfreight到岸价，货价+保险+运费prehensiveincometax综合所得税Ck.check支票C.L.callloan短期拆放C/Lcurrentliabilities流动负债C.M.A.certificedmanagementaccountant注册管理会计师CMEA,ComeconCouncilforMutualEconomicAssistance经济互助委员会CMLcapitalmarketline资本市场线性CMOCollateralisedMortgageObligations担保抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书c/ocarriedover结转后期 C.O.,C/Ocashorder 现金汇票、现金订货 C.O.certificateoforigin产地证明书pany 公司COBOLCommonBusinessOrientedLanguage通用商业语言CoComCoordinatingCommitteeforMultilateralExportControls多边出口控制协调委员会 c.o.d,C.O.D.cashondelivery货到付款Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Com.;mission佣金cont.container集装箱cont.,contr.contract契约、合同conv.,cv.,cvt.convertible可转换的、可兑换的Cor.corpus本金Cor.correspodent代理行Corp.corporation公司mercialpaper商业票据C.P.AcertifiedPublicAccountant注册公共会计师CPBChinaPatentBureau中国专利局CPIconsumerpriceindex消费者价格指数CPMcostperthousand 每一千个为单位的成本CPPcurrentpurchasingpower现行购买力Cps.coupons息票CPTcarriagepaidto运费付至......C/Rcompany’srisk企业风险Cr.credit贷记、贷方CRcarrier’srisk 承运人风险CRcurrentrate当日汇率、现行汇率CRcashreceipts现金收入CRclassrate分级运费率CScivilservant;civilservice公务员、文职机关CSconvertiblesecurities可转换证券 C.S.capitalstock股本CSIcustomersatisfactionindex顾客满意指数csk.cask木桶CTcorporatetreasurer公司财务主管CTcabletransfer电汇ctcrate板条箱ctgecartage货运费、搬运费、车费Cts.cents分CTTcapitaltransfertax资本转移税cucubic立方CUcustomsunions关税联盟cu.cm.cubiccentimeter立方厘米cu.in.cubicinch立方英寸cu.m.cubicmeter立方米cu.yd.cubicyard立方码cum.pref.cumulativepreference(share)累积优先（股）cur.curr.current 本月、当月CVconvertiblesecurity可转换债券CVDcountervailingduties抵消关税、反倾销税C.V.P.analysisCostVolumeProfitanalysis本---量---利分析C.W.O.cashwithorder订货付款Cy.currency货币CYcalendaryear日历年CYcontainer整装货柜CYcontaineryard货柜堆场、货柜集散场Ddegree;draft度、汇票D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单d/adaysafteracceptance承兑后......日（付款） D.A.debitadvice欠款报单 D.Bdaybook日记帐、流水帐DBmethoddecliningbalance(depreciation)method递减余额折旧法D.C.F.methoddiscountedcashflowmethod现金流量贴现法D/Ddocumentarydraft跟单汇票 D.D.;D/Ddemanddraft即期汇票D/d;d/ddaysafterdate出票后......日(付款) d.d.drydock干船坞DDBmethoddoubledecliningbalance(depreciation)method双倍递减余额折旧法D.D.Ddeadlinedeliverydate交易最后日期def.deficit赤字、亏损dem.demurrage滞期费Depr.depreciation折旧d.f;D.F.;d.frt.deadfreight空舱费 D.Gdangerousgoods危险货物diff.difference差额Dis.discount折扣、贴现dish’d;dishddishonored不名誉、拒付 D.I.Tdoubleincome-tax(relief)双重所得税（免征）div.;divddividend红利、股息D-JDowJones&Co.美国道—琼斯公司DJIADowJonesIndustrialAverage(StockIndex)道—琼斯工业股票指数DJTADowJonesTransportationAverage道—琼斯运输平均数DJUADowJonesUtilityAverage道—琼斯公用事业平均数DKDon’tknow不知道DLdirectloan直接贷款DLdiscretionarylimit无条件限制DLDdeadlinedate最后时限Dls.;Dol(s);Doll(s)dollars元DMDeutscheMark;D-mark;Deutschmark;德国马克DMCsdevelopingmembercountries发展中国家DNdatenumber日期号DN;D/Ndebitnote借记通知单DNRdonotreduce不减少do.;dto.ditto同上、同前D/Odeliveryorder发货单Doc(s)documents凭证、单据、文件doc.att.documentsattached附单据、附件Doc.codedocumentcode凭证（单据）编号 D.O.G.daysofgrace宽限日数DORdateofrequest要求日DP;D/Pdocumentagainstpayment交单付款DPIdisposablepersonalincome个人可支配收入DPOBdateandplaceofbirth出生时间和地点DPPdampproofing防潮的Dr.debit借记、借方 D.R.;DRdiscountrate贴现率、折扣率Drdebtor债务人DRdepositreceipt存单、存款收据dr.drawer借方DS;d/sdaysaftersight(days’sight)见票后.......日(付款) ds.;d’sdays日dstn.destination日的地(港) DTCDeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司dup.;dupl.;dupte.duplicate副本DVPdeliveryversuspayment付款交货dy.;d/yday;delivery日、交货dzdozen一打- ffeet英尺Fdealtinflat无息交易的 f.following(page)接下页f.fairs定期集市 F.A.faceamount票面金额 F.A.fixedassets固定资产F.Afreightagent货运代理行FAfreealongside启运港船边交货FABBFellowoftheBritishAssociationofAccountantsandAuditors英国会计师和审计师协会会员FACfacility设施、设备fastascan尽快FACTfactoranalysischarttechnique因素分析图解法fad.freedelivery(discharge,dispatch)免费送货 F.A.F.freeatfactory工厂交货FAIAFellowoftheAssociationofInternationalAccountants国际会计协会会员 F.A.Qfairaveragequality（货品）中等平均质量F.A.S.freealongsideship发运地船边交货价FASBFinancialAccountingStandardsBoards财务会计标准委员会FATfixedassettransfer固定资产转移FATfactoryacceptancetest工厂验收试验FBforeignbank外国银行 F.B.E.foreignbillofexchange外国汇票F.C.fixedcapital固定资本 F.C.fixedcharges固定费用F.C.futurecontract远期合同fc.franc法郎FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员FCGforeigncurrencyguarantee外币担保FCLfullcontainerload整货柜装载FCL/LCLfullcontainerload/less(than)fullcontainerload整装/分卸FCRforwarder’scargoreceipt货运代理行收据FCTforwardingagent’scertificateoftransport货运代理行领货证fd.fund 资金FDBmethodfixedrateondecliningbalancemethod定率递减余额折旧法FDIforeigndirectinvestment外商直接投资FDICFederalDepositInsuranceCorporation联邦储蓄保险公司FEforeignexchange外汇FEfutureexchange远期外汇FFFrenchfranc法国法郎fibfreeintobarge驳船上的交货价FIBCfinancialinstitutionbuyercreditpolicy金融机构买方信贷险FIFOfirstin,firstout先进先出法fin.stadg.(stndg.)financialstanding 资信状况fin.stat.(F/S)financialstatement财务报表fin.yr.financialyear财政年度FINAfollowingitemsnotavailable以下项目不可获得FIOfreeinandout自由进出 F.I.Tfreeofincometax免交所得税fl.florin盾FLGfinanceleaseguarantee金融租赁担保flt.flat无利息FMVfairmarketvalue合理市价FOfreeout包括卸货费在内的运费fo.folio对折、页码FOBfreeonboard（启运港）船上交货、离岸价格FOBairportFOBairport(启运）机场交货（价）FOBSTfreeonboardstowedandtrimming包括清理及平仓的离岸价格freeofcharge 免费FOCUSFinancialandOperationsCombinedUniformSingleReport财务经营综合报告FOKfillorkill要么买进或卖出，要么取消FORfreeonrail(orroad)铁路或（公路）上交货价for’d.,fwdforward;forwarded转递FOREXforeignexchange外汇FOSfreeonsteamer蒸汽船上交货（价）FOUOforofficialuseonly仅用于公事FOW,f.o.w.freeonwagon（启运站）火车上交货（价）FOXFuturesandOptionsExchange期货和期权交易所FPfloatingpolicy浮动政策FPfullypaid已全付的FRAforwardrateagreement远期利率协议FRCDfloatingratecertificateofdeposit浮动利率存单frt.,frgt.forward 期货、远期合约freecasenochargeforcase免费事例FREFfixedrateexportfinance固定利率出口融资frt.&grat.freightandgratuity运费及酬金Frt.fwdfreightforward运费待付Frt.ppdfreightprepaid运费已付FSfinalsettlement最后结算FSRfeasibilitystudyreport可行性研究报告FTWfreetradewharf码头交易FTZfreetradezone自由贸易区fut.futures期货、将来FVfacevalue面值FVAfairvalueaccounting合理价值法FWDforward(exchange)contract 远期合约 F.X.foreignexchange外汇FXbrokerforeignexchangebroker 外汇经纪人fxdfixed固定的FXRNfixedratenote定息票据FYfiscalyear(financialyear)财政（务）年度fy.pd.fullypaid全部付讫FYIforyourinformation供您参考--作者：JIMMY --发布时间：2005-7-812:35:22 -- E.exchange;export交易所、输出 E.&O.E.errorsandomissionsexcepted如有错漏，可加更正exceptasotherwisenoted除非另有说明EATearningsaftertax税后收益EBexbudgetary预算外EBITearningsbeforeinterestandtax扣除利息和税金前收益EBSElectronicBrokingService电子经纪服务系统EBTearningbeforetaxation税前盈利ECEuropeanCommunity;EuropeanCommission欧洲共同体、欧洲委员会ECexportcredit出口信贷ECerrorcorrected错误更正Ec.exemplicausa 例如Ec.excoupon无息票ECAexportcreditagency出口信贷机构ECAFEEconomicCommissionforAsiaandtheFarEast亚洲及远东经济委员会ECEEconomicCommissionforEurope欧洲经济委员会ECGExportCreditGuarantee出口信用担保ECIexportcreditinsurance出口信用保险ECRexportcreditrefinancing出口信贷再融资ECTestimatedcompletiontime估计竣工时间ECUEuropeanCurrencyUnit欧洲货币单位E/Dexportdeclaration出口申报单EDexdividend无红利、除息、股利除外EDDestimateddeliverydate预计交割日EDIelectronicdatainterchange电子数据交换EDOCeffectivedateofchange 有效更改日期EDPElectronicDataProcessing电子数据自理E.E.;e.eerrorsexcepted如有错误，可加更正EERIEffectiveExchangeRateIndexesofHongKong港汇指数EETEastEuropeanTime东欧时间EFexportfinance出口融资EFExchangeFund外汇基金EFTelectronicfundstransfer电子资金转帐EFTAEuropeanFreeTradeArea(Association)欧洲自由贸易区（协会）EGMExtraordinaryGenaralMeeting特别股东大会EIBExport-ImportBank进出口银行EILWBEconomicIntegrationLoan世界银行经济一体化贷款ELexportlicense出口许可证ELIextralowimpurity极少杂质EMFEuropeanMonetaryFund欧洲货币基金EMIPequivalentmeaninvestmentperiod等值平均投资期EMPend-ofmonthpayment月末付款EMPEuropeanmainports欧洲主要港口EMSEuropeanMonetarySystem欧洲货币体系EMSexpressmailservice邮政特快专递EMUEuropeanMonetaryUnion欧洲货币联盟encenclosed停业encl(s).enclosure附件encd.enclosed附件End.;end.endorsement背书Entd.entered登记人EOAeffectiveonorabout大约在.......生效EODeveryotherday每隔一日EOEEuropeanOptionsExchange欧洲期权交易EOMendofmonth月底EOQeconomicorderquantity最底订货量EOSendofseason季末EOUexport-orientedunit出口型单位EOYendofyear年终EPDearliestpossibledate最早可能日期EPNexportpromissorynote出口汇票EPOSelectronicpointofsale电子销售点EPRearningspriceratio收益价格比率EPReffectiveprotectionrate有效保护率EPSearningspershare每股收益额、每股盈利额E.P.Texcessprofittax超额利润税EPVIexcesspresentvalueindex超现值指数EPZexportprocessingzone出口加工区ERMexchangeratemechanism汇率机制ERSExportRefinanceScheme出口再融资计划ESOPEmployeeStockOwnershipPlan职工持股计划Est.estate财产、遗产ESTEasternStandardTime美国东部标准时间etseq.etsequents以下ETAestimatedtimeofarrival预计到达时间ETDestimatedtiemofdeparture预计出发时间ETDZEconomicandTechnologicalDevelopmentZone经济技术开发区ETLTequaltoorlessthan等于或少于ETSestimatedtimeofsailing预计启航时间EUEuropeanUnion欧盟EUAEuropeanUnitsofAccount欧洲记帐单位ex.;exchexchange汇兑、况换excl.exclusive另外、不在内excont.fromcontract从合同excp.excoupon无息票exdiv.exdividend 无股息Exp.export出口Extd.extend展期EXWexworks工厂交货价商务英语：集装箱术语缩写时间：2005-06-0618:08本网LCLLessThanContainerLoad拼箱40HC40HighCubic40柜40HRF40HighRefrigerator40冻柜G.CGeneralCargo普通柜S.HSemiHazardous半危险品H.ZHazardous危险品O／TOpenTop开顶柜FRFlatrackR.FRefrigerator冻柜CYContainerYard集装箱堆场CFSContainerFreightStation集装箱处理站TEUTwentyfeetEquivalentUnits20尺集装箱FEUFortyfeetEquivalentUnits40尺集装箱A／WAllWater全水路（主要指由美国西岸中转至东岸或内陆点的货物的运输方式）MLBMiniLandBridge迷你大陆桥（主要指由美国西岸中转至东岸或内陆点的货物的运输方式）外企公司常用缩写：1、RGDS:Regards2、TKS:Thanks3、ASAP:Assoonasposible越快越好4、BTW:Bytheway顺便说一下5、FW:Foward提出6、COD:Codeofconduct公司行为规范准则7、OL:Officelady办公室女职员8、EG:Forexample9、FYI:Foryouinformation意思是不管你的事，你看一下就好了10、ETC:Estimatedtimeofcomplete预计完成时间11、ETS:Estimatedtimeofshipping预计船期12、NG:Nogood不合格13、FNG:Fuckingnewguy常指把事情搞得一团糟的新员工14、CC:Carboncopy抄送Bal.-----------------------Balance差额c/-(orc/s)---------------cases箱bar.orbrl.---------------barrel桶;琵琶桶ca.;c/s;cs.---------------caseorcases箱B.B.clause---------------Bothtoblamecollisionclause船舶互撞条款C/D--------------cashagainstdocuments付款交单B/C-------------------------Billsforcollection托收单据canc.----------------------cancelled取消;注销B.C.----------------------beforeChrist公元前Freight b.d.----------------------broughtdown转下成本加保费.运费价B.D.----------------------Bankdraft 银行汇票canc.----------------------cancel,cancelled，cancellation取消;注销Bill----------------------Discounted贴现票据canclg.--------------------cancelling取消;注销datesinclusive包括首尾两日cat.-----------------------catalogue商品目录bdle.;bdl.--------------bundle把;捆C/B------------------------cleanbill光票b.e.;B/E;B.EX.-------BillofExchange汇票beforedelivery 先付款后交单B.f.----------------------Broughtforward接下页c.c.-----------------------cubiccentimetre立方厘米；立方公分B/G-----------------------Bondedgoods保税货物c.c.-----------------------carboncopy复写纸；副本（指复写纸复印的）bg.;b/s-----------------bag(s)袋C.C.-----------------------ChamberofCommerce商会bkg.----------------------backing银行业务CommodityInspectionBureau中国商品检验局bkt.----------------------basket 篮;筐C/d------------------------carrieddown转下bl.;bls.-----------------bale(s)包cent-----------------------centum(L.)一百Blading-------------------BillofLading提单Cert.;Certif.------------certificate;certified证明书;证明bldg.---------------------building大厦c.f.-----------------------Cubicfeet立方英尺B/ldg.--------------------B/LBillofLading提单C/f------------------------Carriedforward接后;结转(下页) bls.----------------------Bales包,barrels桶cf.------------------------confer商议;Compare比较bot.;bott.;btl--------bottle瓶C.&F.---------------------CostandFreight成本加运费价格br.-----------------------brand商标;牌CFS;FreightStation集装箱中转站;货运站Brkge.--------------------breakage破碎Cg.------------------------Centigramme公毫brls.---------------------barrels桶;琵琶桶proportionofGeneralAverage共同海损分摊额b/s-----------------------bags;bales袋;包cgo.-----------------------cargo货物Bs/L----------------------BillsofLading提单(复数) chges.---------------------charges费用btl.----------------------bottle瓶Chq.-----------------------Cheque支票bu.-----------------------bushel蒲式耳C.I.-----------------------CertificateofInsurance保险凭证; bx.-----------------------box箱ConsularInvoice领事发票;领事签证bxs.----------------------boxes箱(复数),盒(复数) lnsuranceFreight成本.保险费加运费价格&C.-------CostlnsuranceFreight&Commission成本.保险费加运费，佣金价格d.----------------------denarii(L),pannyorpence便士&E.----------------CostInsuranceFreight&Exchange成本.保险费.运费加汇费的价格D/A---------------------DocumentagainstAcceptance承兑交单&I-----------------CostInsuranceFreight&Interest成本.保险费.运费加利息的价格d/a---------------------days.afteracceptance承兑后若干天(交款) inOrder;Cashwithorder订货时付款D.D.，D/D--------------Demanddraft即期汇票;Deliveredatdocks码头交货cks.-----------------------casks桶D/d---------------------documentarydraft跟单汇单cl.------------------------class;clause级;条款;项Dec.--------------------December十二月CLP------------------------ContainerLoadPlan集装箱装箱单deld--------------------delivered交付cm-------------------------centimetre厘米;公分dely.-------------------delivery交付;交货cm2------------------------squarecentimetre平方厘米;平方公分dept.-------------------department部;股;处cm3------------------------cubiccentimetre立方厘米;立方公分destn.------------------destination目的港;目的地CMB------------------------国际公路货物运输条约D/f---------------------deadfreight空舱费CMI------------------------Comit'eMaritimeInternational国际海事委员会drt.--------------------draft汇票c/n------------------------covernote暂保单;预保单diam.-------------------diameter直径CNC------------------------新集装箱运输diff.-------------------difference差额;差异Co.------------------------Company公司dis.,disc't-----------discount贴现;折扣;贴现息c/o------------------------careof转交dls.;Dolls.-----------dollars元C/O;c.o.-----------------Certificateoforigin产地证明书Dmge--------------------Damage损坏ondeliveryorCollectiondelivery货到付款destn.------------------destination 目的港;目的地COFC-----------------------ContaineronFlatCar平板车装运集装箱D/N---------------------debitnote欠款账单Com.-----------------------Commission佣金doc.--------------------document单据Con.inv.-------------------Consularinvoice领事签证发票doc.att.---------------documentattached附单据;附证件Cont.;Contr.-------------Contract合同;合约dols.;dolls.----------dollars元FCL---------------FullContainerLoad整箱货?[广告]注册会员Prod ucts? Markets? 状态离线发表于2005-6-2016:29FCL---------------FullContainerLoad整箱货ETFL----------------expectedtimeoffinishingloading预计装完时间?F.C.&S.---------freeofcaptureandseizureclause战争险不保条款?ex------------------peroroutof 搭乘f.e.--------------forexample例如ex.-----------------excluding除外；example例子;样本?Feb---------------February二月Exch----------------exchange兑换；汇兑?fromalongside船边交货价?Excl.---------------exclusiveorexcluding除外fromgeneralaverage共同海损不赔ex．int.------------exinterest无利息?f.i.--------------forinstance例如；freein船方不负担装船费?exp.----------------export出口f.ig.-------------figure数字?Exs.----------------expenses费用?inandout船方不负担装卸费Ext.----------------extra 特别的；额外的?in,outandstowed船方不负担装卸费及理舱费?in,out,stowedandtrimmed船方不负担装卸费.理舱费及平舱费?g.----------------------gram克；公分?inwagon承运人不负担装入货车费G.A．；G/A-------------GeneralAverage共同海损（保险用语）?FI.oz.------------fluidounce液唡gal.--------------------gallon加仑?F/O---------------infavorof交付给…；以…为受益人?gds.--------------------goods货物f.o.--------------freeout船方不负担卸货费gm.---------------------gram克；公分?onaircraft飞机上交货价。
外贸各种费用英文缩写
外贸各种费用英文缩写AFC :AIR FREIGHT CHARGE 空运费APC :AIRPORT CHARGE 机场费用APF :APPRAISAL FEE 鉴定费API :ANIMAL & PLANT INSP. FEE 动植检费ATC :AIR WAYBILL TRANSFER CHARGE 调单费AWC :AIR WAYBILL CHARGE 运单费BBC :BREAK BULK CHARGE 分拨费BTF :BONDED TRUCK FEE 监管车费CAC :CARGO AGENT CHARGE 代理费CAF :CARTAGE FEE 卡车费CCC :CERTIFICATE CHANGED 换证费CCG :COLLECT CHARGE DUE AGENT 到付佣金CDA :CC&DC DUE TO AGENT 代理清关送货CEF :CUSTOMS ENROL FEE 海关注册费CFS :COLLECT FROM SHIPPER 实收客户CIF :COMMODITY INSPECTION FEE 商检费外贸CLC :CONTAINER LOADING CHARGE 装箱,板费CMC :CARGO MOVING CHARGE 搬运费CMF :CONSIGNEE MODIFIED FEE 更改收货人CSC :CUSTOMS CLEARANCS CHARGE 清关费CSI :CUSTOMS SECURITY INSPECTION CHARGE 海关安检CTC :CUSTOMS TRANSMIT CHARGE 转关费外贸CUS: CUSTOMS CHARGE 报关费外贸DDC: DOOR TO DOOR CHARGES 门到门费用DDF: DELAYED DECLARATION FEE 滞报金DEF: DELIVERY FEE 送货费DFA: DELIVERY FEE DUE AGENT 代理送货费DGD :SHIPPER DECLARED FOR DANGEROUS GOODS危品申报费DIC: DESTINA TION IMPORT CHARGE 目的港进口费DMF:DEST.MODIFIED FEE 更改目的港DOC: DOCUMENTATION CHARGE 文件费外贸, DOF: DRAW OUT FEE 掏货费DRC: DOMESTIC REGISTION CHARGE 备案费ECC :EXPORT CUSTOMS CHARGE 出口报关费ERD :EXCHANGE RATE DIFFERENCE汇率差FAC :FAX CHARGE 电传费FKC :FORKLIFT CHARGE 叉车费FRC :FROZEN CHARGE 冷冻费FUC :FUMIGATING CHARGE 熏蒸费HAC :HAWB CHARGE 分单费HCC :HANDLING CHARGE 操作费(HDC)HQF :HEALTH & QUARANTINE CHARGE 卫检费外贸,ICC :IMPORT CUSTOMS CHARGE 进口报关费IDF :INSPECTION DECLARE FEE 报验费INC :INSURANCE CHARGE 保险费ISC :INLAND SERVICE CHARGE 国内服务费ITC :INLAND TRANSPORTATION CHARGE 国内运输费LAC ：IVE ANIMALS QUARANTINE CHARGE活动物检验费LCC ：AND-CARRAGE CHARGE 陆运费LUF ：OADING & UNLOADING FEE 卸装费MYC :FUEL SURCHARGE 燃油附加费OSC :OVERSEAS SERVICE CHARGE 国外服务费PAC ：ACKAGING CHARGE 包装费PFC ：ROCEDURE FEE DUE CUSTOM 海关制单验货PMC : 到港服务费PMR : 制签费PRF ：ROCEDURE FEE 手续费PUC ICK UP CHARGE 提货费QUC ：UARANTINE CHARGE 检疫费REF :REGISTER FEE 注册费SCA :SERVICE CHARGE DUE AGENT 代理服务费,SCC :SECURITY SURCHARGE 战争附加费SFC :SURFACE CHARGE 地面运输费SMC :SHIPPER MODIFIED CHARGE 更改发货人SOF :SHUTOUT FEE 退关费SSC :SPECIAL SERVICE CHARGE 特殊服务费外贸STC :STORAGE CHARGE 仓储费SVC :SERVICE CHARGE 服务费TCE :TEMPORTARY CUSTOM ENTRENCE CHARGE 临时号费用TMC :TERMINAL CHARGE 终点站费TRC :TRANSIT CHARGE 转运费TTC :TOTAL COLLECT 到付总额TTF :TOTAL FREIGHT 总计运费TTS :TOTAL CHARGES 应付运费WCUS:WEEKDY CUSTOMS ON WEEKED 周末加急报关费WEC :WAREHOUSE-ENTRY CHARGE 入库费CAF ：CURRENCY ADJUSTMENT FACTOR 货币调整附加费BAF ：BUNKER ADJUSTMENT FACTOR 燃油附加费ISPS 上海港口拥挤费用ISPS(视船公司而定）上海专业国际国内航空运输CAF是国际海运中船公司征收的一种附加费。
外贸英语单词
A----BA/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ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告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A/W air waybill 空运提单A/W actual weight 实际重量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b/d brought down 转下页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bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer‟s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer‟s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值C---DC/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F 到岸价格C/O cost order 现金汇票C/o cash of carried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货E---Gea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H----IHAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return&nbs, p; 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J--NJ., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal vJ. V. journal voucher&nbsJ. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$Content$nbsp;New Zealand dollar 新西兰元O------Ro order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停*地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S---TS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business Investment Corporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税***tuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SMEs small and medium-sized enterprises 中小型企业SMI Swiss Market Index 瑞士市场指数SML security market line 证券市场线SMTP supplemental medium term policy 辅助中期保险SN stock number 股票编号Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金sola sola bill, sola draft, sola of exchange （拉丁）单张汇票sov. sovereign 金镑=20先令SOYD sum of the year's digits method 年数加总折旧法spec. specification 规格；尺寸SPF spare parts financing 零部件融资SPQR small profits, quick returns 薄利多销SPS special purpose securities 特设证券Sq. square 平方；结清SRM standard repair manual 标准维修手册SRP Salary Reduction Plan 薪水折扣计划SRT Spousal Remainder Trust 配偶幸存者信托ss semis, one half 一半SS social security 社会福利ST short term 短期ST special treatment (listed stock) 特别措施（对有问题的上市股票）St. Dft. sight draft 即期汇票STB special tax bond 特别税债务STIP short-term insurance policy 短期保险单sub subscription; substitute 订阅，签署，捐助；代替Sun Sunday 星期日sund. sundries 杂货，杂费sup. supply 供应，供货t time; temperature 时间；温度T. ton; tare 吨；包装重量，皮重TA telegraphic address=cable address 电报挂号TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TAB tax anticipation bill （美国）预期抵税国库券TACPF tied aid capital projects fund 援助联系的资本项目基金TAF tied aid financing 援助性融资TAL traffic and accident loss （保险）交通和意外事故损失TAT truck-air-truck 陆空联运TB treasury bond, treasury bill 国库券，国库债券T.B. trial balance 试算表t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排t.b.d. to be determined 待（决定）TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司TC tariff circular 关税通报TC telegraph collation 校对电报。
bec常用缩写
a accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a.w. all wool 纯羊毛A/c account 帐目a/c no. account number 帐户编号、帐号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/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款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 all risks 全险A/R account receivable 应收帐款a/r all risks （保险）全险A/R at the rate of 以……比例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A/W actual weight 实际重量A/W air waybill 空运提单AA Auditing Administration （中国）审计署AAA 最佳等级ABC관리 abs. abstract 摘要Acc. acceptance 往来帐户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Acpt. acceptance or accepted 承兑ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位ad.val.,A/V ad valorem to (according value) 从价ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款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Arr. arrivals, arrived 到货、到船ASASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告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 tradesystem 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B share B share B 股b&b bed & breakfast 住宿费和早餐费B.B. bill book 出纳簿b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本b.d.i. both dates inclusive, both days inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R bills receivable 应收票据B.rec. bill receivable 应收票据B.S. balance sheet 资产负债表b.s., BS, B/S balance sheet 资产负债表B.T.T. bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of exchange 汇票B/E bill of entry 报关单b/f brought forward 承前B/G, b/g bonded goods 保税货物B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单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BC buyer credit 买方信贷Bd. bond 债券Bd. bond 债券Bds. board 董事会BEP breakeven point 保本点、盈亏临界点BF bonded factory 保税工厂Bfcy. Beneficiary 受益人BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank book 帐簿Bk. bank 银行Bk. book 帐册Bkg. banking 银行业bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOMBOM beginning of month 月初BOO build-operate-own 建造-运营-拥有BOOMbuild-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Br. branch 分支机构Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C / L current liabilities 流动负债C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. commercial agent 商业代理、代理商C. A. consumers’ association 消费者协会C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. D cash against documnet 交单付款C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿C. C contra credit 贷方对销C. C. cashier’s check 银行本票c. cents 分C. H. clearing house 票据交换所C. H. custom house 海关c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税C. L. call loan 短期拆放C. M. A. certificed management accountant 注册管理会计师C. O. certificate of origin 产地证明书c. o. d, C. O. D. cash on delivery 货到付款C. O., C/O cash order 现金汇票、现金订货C. P. A certified Public Accountant 注册公共会计师C. S. capital stock 股本C. W. O. cash with order 订货付款C.B. cash book 现金簿C.d. cum dividend 附股息报关单C.I.F . cost insurance 保险费在内价C.o.d . cash on delivery 货到付款C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证c/o carried over 结转后期C/R company’s risk 企业风险can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书Co. company 公司COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. commercial 商业Com.; comm. commission 佣金Cont. contract 合同cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......CR carrier’s risk 承运人风险CR cash receipts 现金收入CR class rate 分级运费率CR current rate 当日汇率、现行汇率Cr. credit; creditor 贷方CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT cable transfer 电汇CT corporate treasurer 公司财务主管ct crate 板条箱ctge cartage 货运费、搬运费、车费Ctge. cartage 车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties抵消关税、反倾销税CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场Cy. currency 货币Cy. currency 货币D degree; draft 度、汇票D. A. debit advice 欠款报单D. B day book 日记帐、流水帐D. C. F. method discounted cash flow method 现金流量贴现法d. d. dry dock 干船坞D. D. D deadline delivery date 交易最后日期D. D.; D/D demand draft 即期汇票d. f; D. F. dead freight 空舱费D. G dangerous goods 危险货物D. I. T doubleincome-tax(relief) 双重所得税（免征）D. O. G. days of grace 宽限日数D. R.; DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/d; d/d days after date 出票后......日(付款)D/N debit note 清单D/O delivery order 发货单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) method 双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Deg. degree 等级Dely. delivery 交付dem. demurrage 滞期费Demand T/FDepr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish’d; dishd dishonored不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don’t know 不知道DL discretionary limit 无条件限制DL direct loan 直接贷款DLD deadline date 最后时限Dls. dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号Dols. dollars 美元DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr debtor 债务人DR deposit receipt 存单、存款收据Dr. debit 借记、借方dr. drawer 借方ds.; d’s days 日DS; d/s days after sight(days’ sight) 见票后.......日(付款)dstn. destination 目的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. & O. E. errors and omissions excepted 如有错漏，可加更正E. E.; e.e errors excepted 如有错误，可加更正E. exchange; export 交易所、输出E. P. T excess profit tax 超额利润税e.a.o.n. except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E/D export declaration 出口申报单Ea. each 每EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. ex coupon 无息票Ec. exempli causa 例如ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP European main ports 欧洲主要港口EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encd. enclosed 附件encl(s). enclosure 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额EPVI excess present value index 超现值指数EPZ export processing zone出口加工区Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划EST Eastern Standard Time 美国东部标准时间Est. estate 财产、遗产et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exd. examined 已检?Exp. export 出口Exs. expense 费用Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. fairs 定期集市f. following (page) 接下页F. A freight agent 货运代理行F. A. face amount 票面金额F. A. fixed assets 固定资产F. A. F. free at factory 工厂交货F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同F. I. T free of income tax 免交所得税f.a.c. fast as can 尽快F.O.B . free on board 船上交货单F.O.C. free of charge 免费F.P. fully paid 付讫F.X. foreign exchange 外汇F/o for orders 准备出售FA free alongside 启运港船边交货FAC facility 设施、设备Fac. facsimile 影本FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货FAIA Fellow of the Association of International Accountants 国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT factory acceptance test工厂验收试验FAT fixed asset transfer 固定资产转移FB foreign bank 外国银行fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full containerload/less (than)full container load 整装/分卸FCR forwarder’s cargo receipt 货运代理行收据FCT forwarding agent’s certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎Fi.t. free of income tax 免所得税fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for’d., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资Frt. freight 运费frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付frt., forward 期货、远期合约FS final settlement 最后结算FServiceFSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gas. gasoline 汽油GATT General Agreement onTariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力GR gross revenue 毛收入gr. (grs.) wt. gross weight 毛重Gr.Wt. gross weight 毛重GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人H.P. horse-power 马力H.P.N . horse-power nominal 标称马力HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon’d honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I & A inventory and allocations 库存和分配I. A. intangible assets 无形资产I. B. invoice book 发票簿I. B. I invoice book inward 购货发票簿I. B. O. invoice book outward 销货发票簿I. C. U. International Code Used 国际使用的电码I. F. insufficient fund 存款不足I. G. imperial gallon 英制加仑I. R. inward remittance 汇入款项I/L import licence 进口许可证I/T income tax 所得税IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incrementalcapital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口IFB invitation for bids 招标邀请IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入in trans (I. T.) in transit. 在(运输）途中Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int. interest 利息Int., int. interest 利息Inv. invoice 发票inv., Inv. invoice 发票、付款通知inv.doc./attach. invoice with document attached 附提货单的发票Inv’t., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收IRA interest rate agreement 利率协议IRA individual retirement account 个人退休金帐户IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差ITC investment tax credit 投资税收抵免ItemITO International TradeOrganization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单J., Jour. journal 日记帐J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L&D loss and damage 损失和损坏L. lira 里拉L. A. liquid assets 流动资产L. A. (L/A) letter of authority 授权书L. B. letter book 书信备查簿L. I. P. (LIP) life insurance policy 人寿保险单L. liter 公升l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间L.& D. loans and discounts 放款及贴现L., (Led.) ledger 分类帐L/C letter of credit 信用证L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期lb pound 磅LB licensed bank 许可银行LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆ldg. loading 装（卸）货LG letter of guarantee 保函LI letter of interest (intent) 意向书Li. liability 负债lifo (LIFO) last in, first out 后进先出法LINE삭제LINE삭제LINE삭제Line삽입LINE추가LINE추가LIRCs low interest rate currencies 低利率货币LMT local mean time 当地标准时间LotSizeLRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期Ltd. limited 有限（公司）M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M&A merger & acquisition 兼并收购m. meter, mile 米、英里M. B. memorandum book 备忘录M. D. maturity date 到期日M. D. (M/D) memorandum ofdeposit 存款(放）单M. D. malicious damage 恶意损坏M. F. mutual funds 共同基金M. M. money market 货币市场M.O. money order 邮汇M/.a my account 本人帐户M/C marginal credit 限界信贷M/C marginal credit 信贷限额m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/I marine insurance 海险M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇MA my account 本人帐户MasterMat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价MPC marginal propensity to consume 边际消费倾向MPS Master Product ScheduleMrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer’s recommended price 厂商推荐价格MRP monthly report of progress 进度月报MRP material requirement planning 原料需求计划MRP NOMRR maintenance, repair andreplace 维护、修理和替换msg message 留言MT medium term 中期mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值n. a not available 暂缺N. A. net assets 净资产N. A. non-acceptance 不承兑N. B. nota bene 注意N. D. net debt 净债务n. d. no date 无日期n. d. non-delivery 未能到达n. e. no effects 无效n. e. not enough 不足N. E. S. not elsewhere specified 未另作说明N. G. net gain 纯收益N. I. net income 净收益N. I. net interest 净利息N. L. net loss 净损失n. m. nautical mile 海里N. N. no name 无签名N. P. notes payable 应付票据N. Q. A. net quick assets 速动资产净额N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足N. W. net worth 净值N. Y. net yield 净收益N.E. net earnings 净收益N.P. notary public 公证人N/C net capital 净资本N/F no fund 无存款N/m no mark 无商标N/P net profit 净利N/R no responsibility 无责任NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg. Inst., N. I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的nego. negotiate 谈判net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记NNP net national product 国民生产净值no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级NSF check no sufficient fundcheck 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名NWC net working capital 净流动资本NX not exceeding 不超过o order 订单o. (O.) offer 发盘、报价o. a. overall 全面的、综合的O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿o. c. over charge 收费过多O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单O. T. overtime 加班O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o. d.,(O. D.) overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算OB/OS indexoverbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法OC open cover 预约保险OD overdraft 透支OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确Op. OperationOperationSetopp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户P.A. particular average; power of attorney 单独海损；委托书p.a., per ann. per annum 每年P.C.B. petty cash book 零用现金簿P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益P/A private account 私人帐户P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/C. price current 时价表P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股Planning T/FPMO postal money order 邮政汇票POE port of entry 报关港口POP advertisingpoint-of-purchase advertising 购物点广告POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫ProcessPS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q. quarto 四开，四开本Q.v. quod vide-which see 请查阅q.v. quod vide (which see) 参阅Q.y. query 查核QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价R option not traded 没有进行交易的期权R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输r. rate; rupee; ruble 比率；卢比；卢布R. response; registered; return 答复；已注册；收益r.d. runningdays=consecutive days 连续日R.I. re - insurance 再保险R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人R/GRAD research and。
(商务英语)缩略语大全
Aa?accepted?承兑AA?AuditingAdministration?（中国）审计署AAA??最佳等级abs.?abstract?摘要a/c,A/C?account?帐户、帐目a/c,A/C?accountcurrent?往来帐户、活期存款帐户A&C?addendaandcorrigenda?补遗和勘误Acc.?acceptanceoraccepted?承兑Accrd.Int?accruedinterest?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ACN?airconsignment?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ACT?advancecorporationtax?预扣公司税ACU?AsiaCurrencyUnit?亚洲货币单位A.C.V?actualcashvalue?实际现金价值a.d.,a/d?afterdate?开票后、出票后ADRS?assetdepreciationrangesystem?固定资产分组折旧法Adv.?advance?预付款ad.val.,A/V?advaloremto(accordingvalue)?从价Agt.?agent?代理人Agt.?agreement?协议、契约AJE?adjustingjournalentries?调整分录Amt.?amount?金额、总数Ann.?annuity?年金A/P?accountpaid?已付账款A/P?accountpayable?应付帐款A/P?accountingperiod?会计期间A/P?adviseandpay?付款通知A/R?accountreceivable?应收帐款A/R?attherateof?以……比例a/r?allrisks?（保险）全险Arr.?arrivals,arrived?到货、到船A/S,a/s?aftersight?见票即付A/S，acc/s?accountsales?承销帐、承销清单，售货清单ASAP?assoonaspossible?尽快ASR?acceptancesummaryreport?验收总结报告ass.?assessment?估征、征税assimt.?assignment?转让、让与ATC?averagetotalcost?平均总成本ATM?atthemoney?仅付成本钱ATM?AutomaticTellerMachine?自动取款机（柜员机）ATS?automatedtradesystem?自动交易系统ATS?automatictransferservice?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A/W?airwaybill?空运提单A/W?actualweight?实际重量BBA?bankacceptance?银行承兑汇票bal.?balance?余额、差额banky.?bankruptcy?破产、倒闭Bat?battery?电池b.b.?bearerbond?不记名债券B.B.,B/B?billbook?出纳簿B/B?billbought?买入票据、买入汇票b&b?bed&breakfast?住宿费和早餐费b.c.?blindcopy?密送的副本BC?buyercredit?买方信贷B/C?billsforcollection?托收汇票B.C.?bankclearing?银行清算b/d?broughtdown?转下页Bd.?bond?债券B/D?billsdiscounted?已贴现票据B/D?bankdraft?银行汇票B/E?billofentry?报关单b.e.,B/E?billofexchange?汇票BEP?breakevenpoint?保本点、盈亏临界点b/f?broughtforward?承前BF?bondedfactory?保税工厂Bfcy.?Beneficiary?受益人B/G,b/g?bondedgoods?保税货物BHC?BankHoldingCompany?银行控股公司BIS?BankofInternationalSettlements?国际清算银行bit?binarydigit?两位数Bk.?bank?银行Bk.?book?帐册b.l.,B/L?billoflading?提货单B/Loriginal?billofladingoriginal?提货单正本bldg.?building?大厦BMP?bankmasterpolicy?银行统一保险BN?banknote?钞票BO?branchoffice?分支营业处BO?buyer’soption?买者选择交割期的远期合同BOM?beginningofmonth?月初BOO?build-operate-own?建造—运营—拥有BOOM?build-operate-own-maintain?建造—运营—拥有—维护BOOT?build-operate-own-transfer?建造—运营—拥有—转让BOT?balanceoftrade?贸易余额BOY?beginningofyear?年初b.p.,B/P?billspayable?应付票据Br.?branch?分支机构BR?bankrate?银行贴现率b.r.,B/R?billsreceivable?应收票据Brok.?brokerorbrokerage?经纪人或经纪人佣金b.s.,BS,B/S?balancesheet?资产负债表B/S?billofsales?卖据、出货单Bshare?Bshare?B股BV?bookvalue?票面价值Cc.?cents?分C?cash;coupon;currency?现金、息票、通货C?centigrade?摄氏（温度）C.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/A?capitalaccount?资本帐户C/A?currentaccount?往来帐C/A?currentassets?流动资产C.A.D?cashagainstdocumnet?交单付款can.?cancelled?注销cap.?capital?资本CAPM?capitalassetpricingmodel?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CBD?cashbeforedelivery?先付款后交货C.C.?cashier'scheck?银行本票C.C?contracredit?贷方对销c/d?carrieddown?过次页、结转下期CD?certificateofdeposit?存单c/f?carryforward?过次页、结转CG?capitalgain?资本利得CG?capitalgoods?生产资料、资本货物C.H.?customhouse?海关C.H.?clearinghouse?票据交换所Chgs?charges?费用Chq.?cheque?支票C/I?certificateofinsurance?保险凭证CIA?certifiedinternalauditor?注册内部审计员c.i.f.,C.I.F.?cost,insuranceandfreight?到岸价，货价+保险+运费C.I.T.?comprehensiveincometax?综合所得税Ck.?check?支票C.L.?callloan?短期拆放C/L?currentliabilities?流动负债C.M.A.?certificedmanagementaccountant?注册管理会计师CMEA,Comecon?CouncilforMutualEconomic Assistance?经济互助委员会CML?capitalmarketline?资本市场线性CMO?CollateralisedMortgageObligations?担保抵押贷款债务CMV?currentmarketvalue?现时市场价值CN?consignmentnote?铁路运单CN?creditnote?贷方通知书c/o?carriedover?结转后期C.O.,C/O?cashorder?现金汇票、现金订货C.O.?certificateoforigin?产地证明书Co.?company?公司COBOL?CommonBusinessOrientedLanguag e?通用商业语言CoCom?CoordinatingCommitteeforMultilat eralExportControls?多边出口控制协调委员会c.o.d,C.O.D.?cashondelivery?货到付款Col.?column?帐栏Coll.?collateral?担保、抵押物Coll.?collection?托收Com.;comm.?commission?佣金cont.?container?集装箱cont.,contr.?contract?契约、合同conv.,cv.,cvt.?convertible?可转换的、可兑换的Cor.?corpus?本金Cor.?correspodent?代理行Corp.?corporation?公司CP.?commercialpaper?商业票据C.P.A?certifiedPublicAccountant?注册公共会计师CPB?ChinaPatentBureau?中国专利局CPI?consumerpriceindex?消费者价格指数CPM?costperthousand?每一千个为单位的成本CPP?currentpurchasingpower?现行购买力Cps.?coupons?息票CPT?carriagepaidto?运费付至......C/R?company'srisk?企业风险Cr.?credit?贷记、贷方CR?carrier'srisk?承运人风险CR?currentrate?当日汇率、现行汇率CR?cashreceipts?现金收入CR?classrate?分级运费率CS?civilservant;civilservice?公务员、文职机关CS?convertiblesecurities?可转换证券C.S.?capitalstock?股本CSI?customersatisfactionindex?顾客满意指数csk.?cask?木桶CT?corporatetreasurer?公司财务主管CT?cabletransfer?电汇ct?crate?板条箱ctge?cartage?货运费、搬运费、车费Cts.?cents?分CTT?capitaltransfertax?资本转移税cu?cubic?立方CU?customsunions?关税联盟cu.cm.?cubiccentimeter?立方厘米cu.in.?cubicinch?立方英寸cu.m.?cubicmeter?立方米cu.yd.?cubicyard?立方码cum.pref.?cumulativepreference(share)?累积优先（股）cur.curr.?current?本月、当月CV?convertiblesecurity?可转换债券CVD?countervailingduties?抵消关税、反倾销税C.V.P.analysis?CostVolumeProfitanalysis?本---量---利分析C.W.O.?cashwithorder?订货付款Cy.?currency?货币CY?calendaryear?日历年CY?container?整装货柜CY?containeryard?货柜堆场、货柜集散场DD?degree;draft?度、汇票D/A?depositaccount?存款帐户D/A?documentagainstacceptance?承兑交单d/a?daysafteracceptance?承兑后......日（付款）D.A.?debitadvice?欠款报单D.B?daybook?日记帐、流水帐DBmethod?decliningbalance(depreciation) method?递减余额折旧法D.C.F.method?discountedcashflowmethod?现金流量贴现法D/D?documentarydraft?跟单汇票D.D.;D/D?demanddraft?即期汇票D/d;d/d?daysafterdate?出票后......日(付款) d.d.?drydock?干船坞DDBmethod?doubledecliningbalance(depre ciation)method?双倍递减余额折旧法D.D.D?deadlinedeliverydate?交易最后日期def.?deficit?赤字、亏损dem.?demurrage?滞期费Depr.?depreciation?折旧d.f;D.F.;d.frt.?deadfreight?空舱费D.G?dangerousgoods?危险货物diff.?difference?差额Dis.?discount?折扣、贴现dish'd;dishd?dishonored?不名誉、拒付D.I.T?doubleincome-tax(relief)?双重所得税（免征）div.;divd?dividend?红利、股息D-J?DowJones&Co.?美国道—琼斯公司DJIA?DowJonesIndustrialAverage(StockIn dex)?道—琼斯工业股票指数DJTA?DowJonesTransportationAverage?道—琼斯运输平均数DJUA?DowJonesUtilityAverage?道—琼斯公用事业平均数DK?Don'tknow?不知道DL?directloan?直接贷款DL?discretionarylimit?无条件限制DLD?deadlinedate?最后时限Dls.;Dol(s);Doll(s)?dollars?元DM?DeutscheMark;D-mark;Deutschmark;?德国马克DMCs?developingmembercountries?发展中国家DN?datenumber?日期号DN;D/N?debitnote?借记通知单DNR?donotreduce?不减少do.;dto.?ditto?同上、同前D/O?deliveryorder?发货单Doc(s)?documents?凭证、单据、文件doc.att.?documentsattached?附单据、附件Doc.code?documentcode?凭证（单据）编号D.O.G.?daysofgrace?宽限日数DOR?dateofrequest?要求日DP;D/P?documentagainstpayment?交单付款DPI?disposablepersonalincome?个人可支配收入DPOB?dateandplaceofbirth?出生时间和地点DPP?dampproofing?防潮的Dr.?debit?借记、借方D.R.;DR?discountrate?贴现率、折扣率Dr?debtor?债务人DR?depositreceipt?存单、存款收据dr.?drawer?借方DS;d/s?daysaftersight(days'sight)?见票后.......日(付款)ds.;d's?days?日dstn.?destination?日的地(港)DTC?Deposittakingcompany?接受存款公司DTC?DepositTrustCompany?储蓄信托公司dup.;dupl.;dupte.?duplicate?副本DVP?deliveryversuspayment?付款交货dy.;d/y?day;delivery?日、交货dz?dozen?一打EE.?exchange;export?交易所、输出E.&O.E.?errorsandomissionsexcepted?如有错漏，可加更正EAT?earningsaftertax?税后收益EB?exbudgetary?预算外EBIT?earningsbeforeinterestandtax?扣除利息和税金前收益EBS?ElectronicBrokingService?电子经纪服务系统EBT?earningbeforetaxation?税前盈利EC?EuropeanCommunity;EuropeanCommis sion?欧洲共同体、欧洲委员会EC?exportcredit?出口信贷EC?errorcorrected?错误更正Ec.?exemplicausa?例如Ec.?excoupon?无息票ECA?exportcreditagency?出口信贷机构ECAFE?EconomicCommissionforAsiaandthe FarEast?亚洲及远东经济委员会ECE?EconomicCommissionforEurope?欧洲经济委员会ECG?ExportCreditGuarantee?出口信用担保ECI?exportcreditinsurance?出口信用保险ECR?exportcreditrefinancing?出口信贷再融资ECT?estimatedcompletiontime?估计竣工时间ECU?EuropeanCurrencyUnit?欧洲货币单位E/D?exportdeclaration?出口申报单ED?exdividend?无红利、除息、股利除外EDD?estimateddeliverydate?预计交割日EDI?electronicdatainterchange?电子数据交换EDOC?effectivedateofchange?有效更改日期EDP?ElectronicDataProcessing?电子数据自理E.E.;e.e?errorsexcepted?如有错误，可加更正EERI?EffectiveExchangeRateIndexesofHon gKong?港汇指数EET?EastEuropeanTime?东欧时间EF?exportfinance?出口融资EF?ExchangeFund?外汇基金EFT?electronicfundstransfer?电子资金转帐EFTA?EuropeanFreeTradeArea(Association )?欧洲自由贸易区（协会）EGM?ExtraordinaryGenaralMeeting?特别股东大会EIB?Export-ImportBank?进出口银行EIL?WBEconomicIntegrationLoan?世界银行经济一体化贷款EL?exportlicense?出口许可证ELI?extralowimpurity?极少杂质EMF?EuropeanMonetaryFund?欧洲货币基金EMIP?equivalentmeaninvestmentperiod?等值平均投资期EMP?end-ofmonthpayment?月末付款EMP?Europeanmainports?欧洲主要港口EMS?EuropeanMonetarySystem?欧洲货币体系EMS?expressmailservice?邮政特快专递EMU?EuropeanMonetaryUnion?欧洲货币联盟enc?enclosed?停业encl(s).?enclosure?附件encd.?enclosed?附件End.;end.?endorsement?背书Entd.?entered?登记人EOA?effectiveonorabout?大约在.......生效EOD?everyotherday?每隔一日EOE?EuropeanOptionsExchange?欧洲期权交易EOM?endofmonth?月底EOQ?economicorderquantity?最底订货量EOS?endofseason?季末EOU?export-orientedunit?出口型单位EOY?endofyear?年终EPD?earliestpossibledate?最早可能日期EPN?exportpromissorynote?出口汇票EPOS?electronicpointofsale?电子销售点EPR?earningspriceratio?收益价格比率EPR?effectiveprotectionrate?有效保护率EPS?earningspershare?每股收益额、每股盈利额E.P.T?excessprofittax?超额利润税EPVI?excesspresentvalueindex?超现值指数EPZ?exportprocessingzone?出口加工区ERM?exchangeratemechanism?汇率机制ERS?ExportRefinanceScheme?出口再融资计划ESOP?EmployeeStockOwnershipPlan?职工持股计划Est.?estate?财产、遗产EST?EasternStandardTime?美国东部标准时间etseq.?etsequents?以下ETA?estimatedtimeofarrival?预计到达时间ETD?estimatedtiemofdeparture?预计出发时间ETDZ?EconomicandTechnologicalDevelop mentZone?经济技术开发区ETLT?equaltoorlessthan?等于或少于ETS?estimatedtimeofsailing?预计启航时间EU?EuropeanUnion?欧盟EUA?EuropeanUnitsofAccount?欧洲记帐单位ex.;exch?exchange?汇兑、况换excl.?exclusive?另外、不在内excont.?fromcontract?从合同excp.?excoupon?无息票exdiv.?exdividend?无股息Exp.?export?出口Extd.?extend?展期EXW?exworks?工厂交货价Ff?feet?英尺F?dealtinflat?无息交易的f.?following(page)?接下页f.?fairs?定期集市F.A.?faceamount?票面金额F.A.?fixedassets?固定资产F.A?freightagent?货运代理行FA?freealongside?启运港船边交货FABB?FellowoftheBritishAssociationofAcco untantsandAuditors?英国会计师和审计师协会会员FAC?facility?设施、设备FACT?factoranalysischarttechnique?因素分析图解法fad.?freedelivery(discharge,dispatch)?免费送货F.A.F.?freeatfactory?工厂交货FAIA?FellowoftheAssociationofInternationa lAccountants?国际会计协会会员F.A.Q?fairaveragequality?（货品）中等平均质量F.A.S.?freealongsideship?发运地船边交货价FASB?FinancialAccountingStandardsBoards?财务会计标准委员会FAT?fixedassettransfer?固定资产转移FAT?factoryacceptancetest?工厂验收试验FB?foreignbank?外国银行F.B.E.?foreignbillofexchange?外国汇票F.C.?fixedcapital?固定资本F.C.?fixedcharges?固定费用F.C.?futurecontract?远期合同fc.?franc?法郎FCA?FellowoftheInstituteofCharteredAccou ntants?特许会计师学会会员FCG?foreigncurrencyguarantee?外币担保FCL?fullcontainerload?整货柜装载FCL/LCL?fullcontainerload/less(than)fullco ntainerload?整装/分卸FCR?forwarder'scargoreceipt?货运代理行收据FCT?forwardingagent'scertificateoftranspor t?货运代理行领货证fd.?fund?资金FDBmethod?fixedrateondecliningbalancem 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niformSingleReport?财务经营综合报告FOK?fillorkill?要么买进或卖出，要么取消FOR?freeonrail(orroad)?铁路或（公路）上交货价for'd.,fwd?forward;forwarded?转递FOREX?foreignexchange?外汇FOS?freeonsteamer?蒸汽船上交货（价）FOUO?forofficialuseonly?仅用于公事FOW,f.o.w.?freeonwagon?（启运站）火车上交货（价）FOX?FuturesandOptionsExchange?期货和期权交易所FP?floatingpolicy?浮动政策FP?fullypaid?已全付的FRA?forwardrateagreement?远期利率协议FRCD?floatingratecertificateofdeposit?浮动利率存单frt.,frgt.?forward?期货、远期合约freecase?nochargeforcase?免费事例FREF?fixedrateexportfinance?固定利率出口融资frt.&grat.?freightandgratuity?运费及酬金Frt.fwd?freightforward?运费待付Frt.ppd?freightprepaid?运费已付FS?finalsettlement?最后结算FSR?feasibilitystudyreport?可行性研究报告FTW?freetradewharf?码头交易FTZ?freetradezone?自由贸易区fut.?futures?期货、将来FV?facevalue?面值FVA?fairvalueaccounting?合理价值法FWD?forward(exchange)contract?远期合约F.X.?foreignexchange?外汇FXbroker?foreignexchangebroker?外汇经纪人fxd?fixed?固定的FXRN?fixedratenote?定息票据FY?fiscalyear(financialyear)?财政（务）年度fy.pd.?fullypaid?全部付讫FYI?foryourinformation?供您参考Gg?gallon;grain;gram(s);gold?加仑；格令；克;金G.A.?generalagent?总代理商、总代理人GA?goahead?办理、可行GAAP?generalAcceptedAccountingPrinciple s?通用会计准则GAAS?GenerallyAcceptedAuditingStandard?通用审计标准GAC?GeneralAdministrationofCustoms?海关总署gal.,gall?gallon?加仑gas.?gasoline?汽油GATT?GeneralAgreementonTariffsandTrad e?关税及贸易总协定GCL?governmentconcessionalloan?政府优惠贷款GDP?grossdomesticproduct?国内生产总值gds.?goods?商品、货物GJ?generaljournal?普通日记帐GL?generalledger?总分类帐gm.?gram(s)?克GMP?graduatedpaymentmortgage?递增付款按揭GND?grossnationaldemand?国民总需求GNE?grossnationalexpeditures?国民支出总额GNP?grossnationalproduct?国民生产总值GOFO?goldforwardrate?黄金远期利率GP?grossprofit?毛利GPP?generalpurchasingpower?总购买能力gr.(grs.)wt.?grossweight?毛重GR?grossrevenue?毛收入GS?grosssales?销售总额GSP?generalisedsystemofpreferences?普惠制GTM?goodthismonth?本月有效GTW?goodthisweek?本星期有效HHAB?houseairbill?航空托运单HAWB?houseairwaybill?航空托运单HCA?historicalcostaccounting?历史成本会计hdqrs.?headquarters?总部hg.?hectogram?一百公克HIBOR?HongKongInterbankOfferedRate?香港银行同业拆借利率hifo?highest-in,first-out?高入先出法H.inD.C.?holderinduecourse?正当持票人Hi-Q?highquality?高质量HIRCS?highinterestratecurrencies?高利率货币hi-tech?hightechnology?高技术HKD?HongKongdollar?香港元HKI?HongKongIndex?香港指数hl.?hectoliter?百升hldg.?holding?控股Hon'd?honored?如期支付的HSCPI?HangSengConsumerPriceIndex?恒生消费价格指数HSI?HangSengIndex?恒生指数hwevr.?however?无论如何Hz?hertz?赫兹II.A.?intangibleassets?无形资产I&A?inventoryandallocations?库存和分配IAS?InternationalAccountingStandard?国际会计标准IB?investmentbanking?投资银行（业）I.B.?invoicebook?发票簿IBA?InternationalBankAssociation?国际银行家协会IBBR?interbankbidrate?银行间报价利率I.B.I?invoicebookinward?购货发票簿IBNR?incurredbutnotreported?已发生未报告I.B.O.?invoicebookoutward?销货发票簿IBOR?inter-bankofferedrate?银行间的拆借利率ICB?internationalcompetitivebidding?国际竞标ICIA?InternationalCreditInsuranceAssociati on?国际信用保险协会ICJ?InternationalCourtofJustice?国际法庭ICM?internationalcapitalmarket?国际资本市场ICONs?indexcurrencyoptionnotes?指数货币期权票据ICOR?incrementalcapital-outputratio?资本—产出增量比I.C.U.?InternationalCodeUsed?国际使用的电码IDB?industrialdevelopmentbond?工业发展债券IDB?Inter-AmericanDevelopmentBank?泛美开发银行IDB?inter-dealerbroker?交易商之间经纪人IDC?intangibledevelopmentcost?无形开发成本IDR?internationaldepositaryreceipt?国际寄存单据IE?indirectexport?间接出口I.F.?insufficientfund?存款不足IFB?invitationforbids?招标邀请I.G.?imperialgallon?英制加仑IL,I/L?importlicence?进口许可证ILC?irrevocableletterofcredit?不可撤销信用证IMF?InternationalMonetaryFund?国际货币基金组织imp.?import?进口，输入Inc.?incorporated?注册（有限）公司incl.?inclusive?包括在内incldd.?included?已包含在内incldg.?including?包含inl.haul?inlandhaulage?内陆运输费用INLO?inlieuof?代替Ins,ins.?insurance?保险inst.?instant?即期、分期付款Instal.,instal.?installment?分期付款Int.,int.?interest?利息inv.,Inv.?invoice?发票、付款通知intrans(I.T.)?intransit.?在(运输）途中inv.doc./attach.?invoicewithdocumentattac hed?附提货单的发票Inv't.,invt.?inventory?存货I-O?input-output?输入--输出IOU?Ioweyou?借据IOV?inter-officevoucher?内部传票IPN?industrialpromissorynote?工业汇票IPO?initialpublicoffering?首次发售股票IQ?importquota?进口配额IR?InlandRevenue?国内税收I.R.?inwardremittance?汇入款项IRA?individualretirementaccount?个人退休金帐户IRA?interestrateagreement?利率协议IRR?interestraterisk?利率风险IRR?internalrateofreturn?内部收益率irred.?irredeemable?不可赎回的IRS?interestrateswap?利率调期IS?InternationalSystem?公制度量衡ISIC?InternationalStandardIndustrialClassi fication?国际标准产业分类IT?informationtechnology?信息技术IT?internationaltolerance?国际允许误差I/T?incometax?所得税ITC?investmenttaxcredit?投资税收抵免ITO?InternationalTradeOrganization?国际贸易组织ITS?intermarkettradingsystem?跨市场交易系统IV?investmentvalue?投资价值JJ.,Jour.?journal?日记帐J.A.(J/A)?jointaccount?联合（共管）帐簿J.D.B.?journalday-book?分类日记帐J/F,j/f?journalfolio?日记帐页数J.V.?jointventure?合资经营企业J.V.?journalvoucher?分录凭单JVC?jointventurecompany?合资公司KK.D.?knockeddown?拆散K.D.?knockeddownprice?成交价格kg?kilogram?千克kilom.?kilometer?千米kv?kilovolt?千伏kw?kilowatt?千瓦KWH?kilowatt-hour?千瓦小时LL?listed(securities)?（证券）上市L.,(Led.)?ledger?分类帐L.?lira?里拉L.?liter?公升L.A.(L/A)?letterofauthority?授权书L.A.?liquidassets?流动资产L.B.?letterbook?书信备查簿LB?licensedbank?许可银行lb?pound?磅LC(L/C)?letterofcredit?信用证LCL/FCL?lessthancontainerload/fullcontain erload?拼装/整拆LCL/LCL?lessthancontainerload/lessthanco ntainerload?拼装/拼拆L.&D.?loansanddiscounts?放款及贴现L&D?lossanddamage?损失和损坏ldg.?loading?装（卸）货L/F?ledgerfolio?分类帐页数LG?letterofguarantee?保函Li.?liability?负债LI?letterofinterest(intent)?意向书lifo(LIFO)?lastin,firstout?后进先出法L.I.P.(LIP)?lifeinsurancepolicy?人寿保险单LIRCs?lowinterestratecurrencies?低利率货币L/M?listofmaterials?材料清单LMT?localmeantime?当地标准时间LRP?limitedrecourseproject?有限追索项目LRPF?limitedrecourseprojectfinancing?有限追索项目融资i.s.?lumpsum?一次付款总额i.s.t.?localstandardtime?当地标准时间LT?longterm?长期Ltd.?limited?有限（公司）Mm?million?百万M?maturedbond?到期的债券M?mega-?百万M?milli-?千分之一m.?meter,mile?米、英里M&A?merger&acquisition?兼并收购MA?myaccount?本人帐户Mat.?maturity?到期日Max.,max?maximum?最大量M.B.?memorandumbook?备忘录MBB?mortgage-backedbonds?抵押支持的债券MBO?managementbyobjectives?目标管理M/C?marginalcredit?信贷限额m/c?metalliccurrency?金属货币MCA?mutualcurrencyaccount?共同货币帐户MCP?mixedcreditprogram?混合信贷计划M/d?monthsafterdeposit?出票后......月M.D.?maturitydate?到期日M.D.(M/D)?memorandumofdeposit?存款(放）单M.D.?maliciousdamage?恶意损坏mdse.?merchandise?商品MEI?marginalefficiencyofinvestment?投资的边际效率mem.?memorandum?备忘录MERM?multilateralexchangeratemodel?多边汇率模型M.F.?mutualfunds?共同基金MF?mezzaninefinancing?过渡融资mfg.?manufacturing?制造的MFN?mostfavourednations?最惠国mfrs.?manufacturers?制造商mg?milligram?毫克M/I?marineinsurance?海险micro?onemillionthpart?百万分之一min?minimum?最低值、最小量MIP?monthlyinvestmentplan?月度投资计划Mk?mark?马克mks.?marks?商标mkt.?market?市场MLR?minimumlendingrate?最低贷款利率MLTG?medium-and-long-termguarantee?中长期担保M.M.?moneymarket?货币市场mm?millimeter?毫米MMDA?moneymarketdepositaccount?货币市场存款帐户MMI?majormarketindex?主要市场指数MNC?multinationalcorporation?跨（多）国公司MNE?multinationalenterprise?跨国公司MO(M.O.)?moneyorder?汇票mo.?month?月MOS?managementoperatingsystem?经营管理制度Mos.?months?月MP?marketprice?市价M/P?monthsafterpayment?付款后......月MPC?marginalpropensitytoconsume?边际消费倾向Mrge.(mtg.)?mortgage?抵押MRJ?materialsrequisitionjournal?领料日记帐MRO?maintenance,repairandoperation?维护、修理及操作MRP?manufacturer'srecommendedprice?厂商推荐价格MRP?materialrequirementplanning?原料需求计划MRP?monthlyreportofprogress?进度月报MRR?maintenance,repairandreplace?维护、修理和替换M/s?monthsofsight?见票后.......月msg?message?留言MT?mediumterm?中期M/T?mailtransfer?信汇mthly?monthly?每月MTI?medium-terminsurance?中期保险MTN?medium-termnote?中期票据MTU?metricunit?米制单位Nn.?net?净值N.A.?netassets?净资产n.a?notavailable?暂缺N.A.?non-acceptance?不承兑NA?notapplicable?不可行N.B.?notabene?注意NC?nocharge?免费N/C?netcapital?净资本n.d.?nodate?无日期N.D.?netdebt?净债务n.d.?non-delivery?未能到达ND?nextdaydelivery?第二天交割NDA?netdomesticasset?国内资产净值N.E.?netearnings?净收益n.e.?noeffects?无效n.e.?notenough?不足negb.?negotiable?可转让的、可流通的Neg.Inst.,N.I.?negotiableinstruments?流通票据nego.?negotiate?谈判N.E.S.?notelsewherespecified?未另作说明net.p.?netproceeds?净收入N/F?nofund?无存款NFD?nofixeddate?无固定日期NFS?notforsale?非卖品N.G.?netgain?纯收益NH?notheld?不追索委托N.I.?netincome?净收益N.I.?netinterest?净利息NIAT?netincomeaftertax?税后净收益NIFO?nextin,firstout?次进先出法nil?nothing?无NIM?netinterestmargin?净息差NIT?negativeincometax?负所得税N.L.?netloss?净损失NL?noload?无佣金n.m.?nauticalmile?海里NM?nomarks?无标记N.N.?noname?无签名NNP?netnationalproduct?国民生产净值NO.(no.)?number?编号、号数noa/c?noaccount?无此帐户NOP?netopenposition?净开头寸NOWa/c?negotiableorderofwithdrawal?可转让存单帐户N/P?netprofit?净利NP?noprotest?免作拒付证书N.P.?notespayable?应付票据NPC?nominalprotectioncoefficient?名义保护系数NPL?non-performingloan?不良贷款NPVmethod?netpresentvaluemethod?净现值法N.Q.A.?netquickassets?速动资产净额NQB?noqualifiedbidders?无合格投标人NR?norated?（信用）未分等级N/R?noresponsibility?无责任N.R.?notesreceivable?应收票据N.S.F.(NSF)?nosufficientfund?存款不足NSFcheck?nosufficientfundcheck?存款不足支票nt.wt.?netweight?净重NTA?nettangibleassets?有形资产净值NTBs?non-tariffsbarriers?非关税壁垒ntl?notimelost?立即NTS?nottoscale?不按比例NU?nameunknown?无名N.W.?networth?净值NWC?networkingcapital?净流动资本NX?notexceeding?不超过N.Y.?netyield?净收益NZ$?NewZealanddollar?新西兰元Oo?order?订单o.(O.)?offer?发盘、报价OA?openaccount?赊帐、往来帐o/a?onaccountof?记入......帐户o.a.?overall?全面的、综合的OAAS?operationalaccountingandanalysissy stem?经营会计分析制OB?otherbudgetary?其他预算O.B.?ordinarybusiness?普通业务O.B.(O/B)?orderbook?订货簿OB/OSindex?overbought/oversoldindex?超买超卖指数OBV?on-balancevolume?持平数量法o.c.?overcharge?收费过多OC?opencover?预约保险o/d,o.d.,(O.D.)?overdrawn?透支OD?overdraft?透支O/d?ondemand?见票即付O.E.(o.e.)?omissionexcepted?遗漏除外O.F.?oceanfreight?海运费OFC?openforcover?预约保险O.G.?ordinarygoods?中等品O.G.L.?OpenGeneralLicense?不限额进口许可证OI?originalissue?原始发行OII?overseasinvestmentinsurance?海外投资保险ok.?allcorrect?全部正确o.m.s.?outputpermanshift?每人每班产量O.P.?oldprice?原价格O.P.?openpolicy?不定额保险单opp?opposite?对方opt.?optional?可选择的ord.?ordinary?普通的OS?outofstock?无现货O/s?outstanding?未清偿、未收回的O.T.?overtime?加班OTC?over-the-countermarket?市场外交易市场OVA?overheadvarianceanalysis?间接费用差异分析OW?offerwanted?寻购启示OWE?optimumworkingefficiency?最佳工作效率oz?ounce(s)?盎司ozws.?otherwise?否则Pp?penny;??pence;per?便士；便士；每P?paidthisyear?该年（红利）已付p.?pint?品托（1/8加仑）P.A.?particularaverage;powerofattorney?单独海损；委托书P.A.?personalaccount;privateaccount?个人账户、私人账户p.a.,perann.?perannum?每年P&A?professionalandadministrative?职业的和管理的P&Iclause?protectionandindemnityclause?保障与赔偿条款P&L?profitandloss?盈亏，损益P/A?paymentofarrival?货到付款P/C?pricecatalog;pricecurrent?价格目录；现行价格P/E?price/earning?市盈率P/H?pier-to-house?从码头到仓库P/N?promissorynote?期票，本票P/P?postedprice?(股票等)的牌价PAC?putandcall?卖出和买入期权pat.?patent?专利PAYE?payasyouearn?所得税预扣法PAYE?payasyouenter?进入时支付PBT?profitbeforetaxation?税前利润pc?piece;prices?片，块；价格pcl.?parcel?包裹pd?paid?已付perpro.?perprocurationem?（拉丁）由...代理PF?projectfinance?项目融资PFD?preferredstock?优先股pk?peck?配克（1/4蒲式耳）PMO?postalmoneyorder?邮政汇票P.P.?paybackperiod?（投资的）回收期POE?portofentry?报关港口POPadvertising?point-of-purchaseadvertisi ng?购物点广告POR?payonreturn?收益PR?paymentreceived?付款收讫PS?postscript?又及PV?parvalue;presentvalue?面值；现值Qq.?quarto?四开，四开本Q.?quantity?数量QB?qualifiedbuyers?合格的购买者QC?qualitycontrol?质量控制QI?quarterlyindex?季度指数qr.?quarter?四分之一，一刻钟QT?questionedtrade?有问题交易QTIB?QualifiedTerminalInterestPropertyTr ust?附带可终止权益的财产信托quad.?quadruplicate?一式四份中的一份quotn.?quotation?报价q.v.?quodvide(whichsee)?参阅q.y.?query?查核RR?optionnottraded?没有进行交易的期权R.?response;registered;return?答复；已注册；收益r.?rate;rupee;ruble?比率；卢比；卢布RAD?researchanddevelopment?研究和开发RAM?diverseannuitymortgage?逆向年金抵押RAN?revenueanticipationnote?收入预期债券R&A?railandair?铁路及航空运输R&D?researchanddevelopment?研究与开发R&T?railandtruck?铁路及卡车运输R&W?railandwater?铁路及水路运输R/A?refertoacceptor?洽询（汇票）承兑人R/D?refertodrawer?（银行）洽询出票人RB?regularbudget?经常预算RCA?relativecomparativeadvantage?相对比较优势RCMM?registeredcompetitivemarketmaker?注册的竞争市场自营商rcvd.?received?已收到r.d.?runningdays=consecutivedays?连续日RDTC?registereddeposittakingcompany?注册接受存款公司Re.?subject?主题re.?withreferenceto?关于RECEIVEDB/L?receivedforshipmentbilloflad ing?待装云提单REER?realeffectiveexchangerate?实效汇率ref.?referee;reference;refer(red)?仲裁者；裁判；参考；呈递REO?realestateowned?拥有的不动产REP?importreplacement?进口替代REPOffice?representativeoffice?代办处，代表处REPO,repu,RP?RepurchaseAgreement?再回购协议req.?requisition?要货单，请求REVOLVER?revolvingletterofcredit?循环信用证REWR?readandwrite?读和写RIEs?recognizedinvestmentexchanges?认可的投资交易（所）Rl?roll?卷RLB?restrictedlicensebank?有限制牌照银行RM?remittance?汇款rm?room?房间RMB?RENMINBI?人民币，中国货币RMS?RoyalMailSteamer?皇家邮轮RMSD?RoyalMailSpecialDelivery?皇家邮政专递RMT?RailandMaritimeTransportUnion?铁路海运联盟ROA?returnonasset?资产回报率ROC?returnoncapital?资本收益率ROE?returnonequity?股本回报率ROI?returnoninvestment?投资收益ROP?registeredoptionprincipal?记名期权本金ro-ro?roll-on/roll-offvessel?滚装船ROS?returnonsales?销售收益率RPB?RecognizedProfessionalBody?认可职业（投资）机构RPI?retailpriceindex?零售物价指数RPM?resalepricemaintenance?零售价格维持措施（计划）rpt.?repeat?重复RRP?ReverseRepurchaseAgreement?逆回购协议RSL?ratesensitiveliability?利率敏感性债务RSVP?pleasereply?请回复RT?RoyaltyTrust?特权信托RTM?registeredtrademark?注册商标Rto?ratio?比率RTO?roundtripoperation?往返作业RTS?rateoftechnicalsubstitution?技术替代率RTW?righttowork?工作权利RUF?revolvingunderwritingfacility?循环式包销安排RYL?referringtoyourletter?参照你方来信RYT?referringtoyourtelex?参照你方电传SS?nooptionoffered?无期权出售S?splitorstockdivided?拆股或股息S?signed?已签字s?second;shilling?秒；第二；先令SA?semi-annualpayment?半年支付SA?SouthAfrica?南非SAA?specialarbitrageaccount?特别套作账户SAB?specialassessmentbond?特别估价债券sae?stampedaddressedenvelope?已贴邮票、写好地址的信封SAFE?StateAdministrationofForeignExchan ge?国家外汇管理局SAIC?StateAdministrationforIndustryandC ommerce?（中国）国家工商行政管理局SAP?StatementofAuditingProcedure?《审计程序汇编》SAR?SpecialAdministrativeRegion?特别行政区SAS?StatementofAuditingStandard?《审计准则汇编》SASE?self-addressedstampedenvelope?邮资已付有回邮地址的信封SAT?(China)StateAdministrationofTaxation?（中国）国家税务局SATCOM?satellitecommunication?卫星通讯SB?shortbill?短期国库券；短期汇票SB?salesbook;savingbond;savingsbank?售货簿；储蓄债券；储蓄银行SBC?SwissBankCorp.?瑞士银行公司SBIC?Small??BusinessInvestmentCorporat ion?小企业投资公司SBIP?smallbusinessinsurancepolicy?小型企业保险单SBLI?SavingsBankLifeInsurance?储蓄银行人寿保险SBN?StandardBookNumber?标准图书号SC?salescontract?销售合同sc?scilicetnamely?即SC?suppliercredit?卖方信贷SCF?suppliercreditfinance?卖方信贷融资Sch?schilling?（奥地利）先令SCIRR?specialCIRR?特别商业参考利率SCL?securitycharacteristicline?证券特征线SCORE?specialclaimonresidualequity?对剩余财产净值的特别要求权SD?standarddeduction?标准扣除额SDB?specialdistrictbond?特区债券SDBL?sightdraft,billofladingattached?即期汇票，附带提货单SDH?synchronousdigitalhierarchy?同步数字系统SDR?straightdiscountrate?直线贴现率SDRs?specialdrawingrights?特别提款权SE?shareholders'equity?股东产权SE?StockExchange?股票交易所。
商务英语常用缩略词
a accepted 承兑AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要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ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告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A/W air waybill 空运提单A/W actual weight 实际重量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b/d brought down 转下页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bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. 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CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost V olume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率。
信用卡常用词汇中英文对照说明
AA（Approval Code）核准密码（AA为电报简码）,消费款项（超过商户最低免授权交易金额者经授权后给予的核准密码）。
每笔需授权的消费都有授权密码，包含人工、CED、POS。
Account use （手工授权，包括MO/TO/网上授权）ACD（Automatic Call Distribution）,程控交换机自动分配拨入（Call-in）的电话并提交管理层统计资料的电脑系统。
ACD in + Available,计算客服人员 productivity的统计量, 即接听客户电话和等候客户电话的时间比例．Acquiring Bank 收单银行,办理签定特约商户以接受信用卡客户消费的银行．AFF(Air Frequent Flyer),飞行里程奖励办法. 持卡人使用信用卡购买机票, 可按里程折合点数, 到达一定点数时, 可以换乘头等舱或享受免费机票优惠. Affinity Card(认同卡),其他商业机构借助银行的发卡系统或资源, 发行类似信用卡的认同卡, 以达到宣传或服务自身会员目的。
一般而言，认同卡为发卡行与非营利机构发行的信用卡。
Annual Fee 年费,信用卡每年所缴的年费, 在会计处理上按12个月分摊记帐. ANR(Average Net Receivables) 平均余额,发卡单位平均应收客户款. Application 申请书,客户申请信用卡时填写的表格, 包含个人资料, 财务状况等。
A/R（Accounts Recievables）应收帐款, 三个月未收回者，应转入PDO(Post Due Obligation)。
Arbitration 仲裁,对于争议帐款，当收单行与发卡行在扣款流程进行完毕后仍争执不下时，交VISA或MCI的仲裁法庭裁决。
Attrition 剪卡,取消卡片。
Authorization 授权,持卡人在商户消费时，需经授权系统或授权人员取得交易核准码，这一过程称为授权。
外贸中常用的英语缩略词
缩写全称中文a accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a.w. all wool 纯羊毛A/c account 帐目a/c no. account number 帐户编号、帐号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/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款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 all risks 全险A/R account receivable 应收帐款a/r all risks （保险）全险A/R at the rate of 以……比例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A/W actual weight 实际重量A/W air waybill 空运提单AA Auditing Administration （中国）审计署AAA 最佳等级ABCabs. abstract 摘要Acc. acceptance 往来帐户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Acpt. acceptance or accepted 承兑ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位ad.val.,A/V ad valorem to (according value) 从价ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款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Arr. arrivals, arrived 到货、到船ASASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告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B share B share B 股b&b bed & breakfast 住宿费和早餐费B.B. bill book 出纳簿b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本b.d.i. both dates inclusive, both days inclusi包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R bills receivable 应收票据B.rec. bill receivable 应收票据B.S. balance sheet 资产负债表b.s., BS, B/S balance sheet 资产负债表B.T.T. bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of exchange 汇票B/E bill of entry 报关单b/f brought forward 承前B/G, b/g bonded goods 保税货物B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单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BC buyer credit 买方信贷Bd. bond 债券Bd. bond 债券Bds. board 董事会BEP breakeven point 保本点、盈亏临界点BF bonded factory 保税工厂Bfcy. Beneficiary 受益人BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank book 帐簿Bk. bank 银行Bk. book 帐册Bkg. banking 银行业bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOMBOM beginning of month 月初BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Br. branch 分支机构Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C / L current liabilities 流动负债C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C. A. chartered accountant; chief accountant特许会计师、主任（主管）会计师C. A. D cash against documnet 交单付款C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿C. C contra credit 贷方对销C. C. cashier's check 银行本票c. cents 分C. H. clearing house 票据交换所C. H. custom house 海关c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税C. L. call loan 短期拆放C. M. A. certificed management accountant 注册管理会计师C. O. certificate of origin 产地证明书c. o. d, C. O. D. cash on delivery 货到付款C. O., C/O cash order 现金汇票、现金订货C. P. A certified Public Accountant 注册公共会计师C. S. capital stock 股本C. W. O. cash with order 订货付款C.B. cash book 现金簿C.d. cum dividend 附股息报关单C.I.F . cost insurance 保险费在内价C.o.d . cash on delivery 货到付款C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证c/o carried over 结转后期C/R company's risk 企业风险can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书Co. company 公司COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. commercial 商业Com.; comm. commission 佣金Cont. contract 合同cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......CR carrier's risk 承运人风险CR cash receipts 现金收入CR class rate 分级运费率CR current rate 当日汇率、现行汇率Cr. credit; creditor 贷方CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT cable transfer 电汇CT corporate treasurer 公司财务主管ct crate 板条箱ctge cartage 货运费、搬运费、车费Ctge. cartage 车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场Cy. currency 货币Cy. currency 货币D degree; draft 度、汇票D. A. debit advice 欠款报单D. B day book 日记帐、流水帐D. C. F. method discounted cash flow method 现金流量贴现法d. d. dry dock 干船坞D. D. D deadline delivery date 交易最后日期D. D.; D/D demand draft 即期汇票d. f; D. F. dead freight 空舱费D. G dangerous goods 危险货物D. I. T double income-tax(relief) 双重所得税（免征）D. O. G. days of grace 宽限日数D. R.; DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/d; d/d days after date 出票后......日(付款)D/N debit note 清单D/O delivery order 发货单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation)递减余额折旧法Dd. delivered 交付DDB method double declining balance (deprec双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Deg. degree 等级Dely. delivery 交付dem. demurrage 滞期费Demand T/FDepr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Ind道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL discretionary limit 无条件限制DL direct loan 直接贷款DLD deadline date 最后时限Dls. dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号Dols. dollars 美元DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr debtor 债务人DR deposit receipt 存单、存款收据Dr. debit 借记、借方dr. drawer 借方ds.; d's days 日DS; d/s days after sight(days' sight) 见票后.......日(付款)dstn. destination 目的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. & O. E. errors and omissions excepted 如有错漏，可加更正E. E.; e.e errors excepted 如有错误，可加更正E. exchange; export 交易所、输出E. P. T excess profit tax 超额利润税e.a.o.n. except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E/D export declaration 出口申报单Ea. each 每EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. ex coupon 无息票Ec. exempli causa 例如ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Fa亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EERI Effective Exchange Rate Indexes of Hong港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP European main ports 欧洲主要港口EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encd. enclosed 附件encl(s). enclosure 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划EST Eastern Standard Time 美国东部标准时间Est. estate 财产、遗产et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exd. examined 已检?Exp. export 出口Exs. expense 费用Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. fairs 定期集市f. following (page) 接下页F. A freight agent 货运代理行F. A. face amount 票面金额F. A. fixed assets 固定资产F. A. F. free at factory 工厂交货F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同F. I. T free of income tax 免交所得税f.a.c. fast as can 尽快F.O.B . free on board 船上交货单F.O.C. free of charge 免费F.P. fully paid 付讫F.X. foreign exchange 外汇F/o for orders 准备出售FA free alongside 启运港船边交货FAC facility 设施、设备Fac. facsimile 影本FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货FAIA Fellow of the Association of Internatio国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT factory acceptance test 工厂验收试验FAT fixed asset transfer 固定资产转移FB foreign bank 外国银行fc. franc 法郎FCA Fellow of the Institute of Chartered Ac特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full con整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of trans货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎Fi.t. free of income tax 免所得税fib free into barge 驳船上的交货价FIBC financial institution buyer credit poli金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Unifo财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单 free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资Frt. freight 运费frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付frt., forward 期货、远期合约FS final settlement 最后结算FServiceFSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力GR gross revenue 毛收入gr. (grs.) wt. gross weight 毛重Gr.Wt. gross weight 毛重GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人H.P. horse-power 马力H.P.N . horse-power nominal 标称马力HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I & A inventory and allocations 库存和分配I. A. intangible assets 无形资产I. B. invoice book 发票簿I. B. I invoice book inward 购货发票簿I. B. O. invoice book outward 销货发票簿I. C. U. International Code Used 国际使用的电码I. F. insufficient fund 存款不足I. G. imperial gallon 英制加仑I. R. inward remittance 汇入款项I/L import licence 进口许可证I/T income tax 所得税IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Associat国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口IFB invitation for bids 招标邀请IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入in trans (I. T.) in transit. 在(运输）途中Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int. interest 利息Int., int. interest 利息Inv. invoice 发票inv., Inv. invoice 发票、付款通知inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出。
常用英语缩写 经济 会计 金融
经济会计金融常用英文缩写--------------------------------------------------------------------------------Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要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ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告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A/W air waybill 空运提单A/W actual weight 实际重量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b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票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bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. 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CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document． attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间--------------------------------------------------------------------------------常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.P. payback period （投资的)回收期POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所) Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资)机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排。
常用商务英语缩写
1C&F(cost&freight)成本加运费价2T/T(telegraphictransfer)电汇3D/P(documentagainstpayment)付款交单4D/A(documentagainstacceptance)承兑交单(certificateoforigin)一般原产地证6systemofpreferences)普惠制7CTN/CTNS(carton/cartons)纸箱8PCE/PCS(piece/pieces)只、个、支等9DL/DLS(dollar/dollars)美元10DOZ/DZ(dozen)一打11PKG(package)一包，一捆，一扎，一件等12WT(weight)重量.(grossweight)毛重.(netweight)净重16EA(each)每个，各17W(with)具有18w/o(without)没有19FAC(facsimile)传真20IMP(import)进口21EXP（export）出口22MAX(maximum)最大的、最大限度的23MIN(minimum)最小的，最低限度24M或MED(medium)中等，中级的25M/V（merchantvessel）商船(steamship)船运27MT或M/T(metricton)公吨28DOC(document)文件、单据29INT（international）国际的30P/L(packinglist)装箱单、明细表31INV(invoice)发票33REF（reference）参考、查价34EMS（expressmailspecial）特快传递35STL.(style)式样、款式、类型36T或LTX或TX(telex)电传37RMB（renminbi）人民币38S/M（shippingmarks）装船标记39PR或PRC(price)价格40PUR(purchase)购买、购货41S/C（salescontract）销售确认书42L/C（letterofcredit）信用证43B/L（billoflading）提单44FOB（freeonboard）离岸价45CIF（cost,insurance&freight）成本、保险加运费价BAbankacceptance银行承兑汇票余额、差额破产、倒闭Batbattery电池不记名债券.,B/Bbillbook出纳簿B/Bbillbought买入票据、买入汇票b&bbed&breakfast住宿费和早餐费密送的副本BCbuyercredit买方信贷B/Cbillsforcollection托收汇票银行清算b/dbroughtdown转下页债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票bothdatesinclusive,bothdaysinclusive包括头尾两天B/Ebillofentry报关单.,B/Ebillofexchange汇票BEPbreakevenpoint保本点、盈亏临界点b/fbroughtforward承前BFbondedfactory保税工厂受益人B/G,b/gbondedgoods保税货物BHCBankHoldingCompany银行控股公司BISBankofInternationalSettlements国际清算银行bitbinarydigit两位数银行帐册.,B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票BObranchoffice分支营业处BObuyer’soption买者选择交割期的远期合同BOMbeginningofmonth月初billofmaterials用料清单BOObuild-operate-own建造—运营—拥有BOOMbuild-operate-own-maintain建造—运营—拥有—维护BOOTbuild-operate-own-transfer建造—运营—拥有—转让balanceofpayments收支差额BOTbalanceoftrade贸易余额BOYbeginningofyear年初.,B/Pbillspayable应付票据分支机构BRbankrate银行贴现率.,B/Rbillsreceivable应收票据经纪人或经纪人佣金.,BS,B/Sbalancesheet资产负债表B/Sbillofsales卖据、出货单BshareBshareB股banktelegraphictransfer银行电汇BVbookvalue票面价值分Ccash;coupon;currency现金、息票、通货Ccentigrade摄氏（温度）特许会计师、主任（主管）会计师商业代理、代理商消费者协会C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产交单付款注销资本CAPMcapitalassetpricingmodel固定资产计价模式成本会计标准.,现金簿CBDcashbeforedelivery先付款后交货银行本票贷方对销c/dcarrieddown过次页、结转下期CDcertificateofdeposit存单c/fcarryforward过次页、结转CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物海关票据交换所Chgscharges费用支票C/Icertificateofinsurance保险凭证CIAcertifiedinternalauditor注册内部审计员到岸价，货价+保险+运费综合所得税支票短期拆放C/Lcurrentliabilities流动负债注册管理会计师CMEA,ComeconCouncilforMutualEconomicAssistance经济互助委员会CMLcapitalmarketline资本市场线性CMOCollateralisedMortgageObligations担保抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书c/ocarriedover结转后期.,C/Ocashorder现金汇票、现金订货产地证明书公司COBOLCommonBusinessOrientedLanguage通用商业语言CoComCoordinatingCommitteeforMultilateralExportControls多边出口控制协调委员会货到付款帐栏担保、抵押物托收Com.;佣金集装箱cont.,契约、合同conv.,cv.,可转换的、可兑换的本金代理行公司商业票据注册公共会计师CPBChinaPatentBureau中国专利局CPIconsumerpriceindex消费者价格指数CPMcostperthousand每一千个为单位的成本CPPcurrentpurchasingpower现行购买力息票CPTcarriagepaidto运费付至......C/Rcompany’srisk企业风险贷记、贷方CRcarrier’srisk承运人风险CRcurrentrate当日汇率、现行汇率CRcashreceipts现金收入CRclassrate分级运费率CScivilservant;civilservice公务员、文职机关CSconvertiblesecurities可转换证券股本CSIcustomersatisfactionindex顾客满意指数木桶CTcorporatetreasurer公司财务主管CTcabletransfer电汇ctcrate板条箱ctgecartage货运费、搬运费、车费分CTTcapitaltransfertax资本转移税cucubic立方CUcustomsunions关税联盟立方厘米立方英寸立方米立方码累积优先（股）本月、当月CVconvertiblesecurity可转换债券CVDcountervailingduties抵消关税、反倾销税本---量---利分析订货付款货币CYcalendaryear日历年CYcontainer整装货柜CYcontaineryard货柜堆场、货柜集散场Ddegree;draft度、汇票D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单d/adaysafteracceptance承兑后......日（付款）欠款报单日记帐、流水帐DBmethoddecliningbalance(depreciation)method递减余额折旧法现金流量贴现法D/Ddocumentarydraft跟单汇票.;D/Ddemanddraft即期汇票D/d;d/ddaysafterdate出票后......日(付款)干船坞DDBmethoddoubledecliningbalance(depreciation)method双倍递减余额折旧法交易最后日期赤字、亏损滞期费折旧;.;空舱费危险货物差额折扣、贴现dish’d;dishddishonored不名誉、拒付双重所得税（免征）div.;divddividend红利、股息D-JDowJones&Co.美国道—琼斯公司DJIADowJonesIndustrialAverage(StockIndex)道—琼斯工业股票指数DJTADowJonesTransportationAverage道—琼斯运输平均数DJUADowJonesUtilityAverage道—琼斯公用事业平均数DKDon’tknow不知道DLdirectloan直接贷款DLdiscretionarylimit无条件限制DLDdeadlinedate最后时限Dls.;Dol(s);Doll(s)dollars元DMDeutscheMark;D-mark;Deutschmark;德国马克DMCsdevelopingmembercountries发展中国家DNdatenumber日期号DN;D/Ndebitnote借记通知单DNRdonotreduce不减少do.;同上、同前D/Odeliveryorder发货单Doc(s)documents凭证、单据、文件附单据、附件凭证（单据）编号宽限日数DORdateofrequest要求日DP;D/Pdocumentagainstpayment交单付款DPIdisposablepersonalincome个人可支配收入DPOBdateandplaceofbirth出生时间和地点DPPdampproofing防潮的借记、借方.;DRdiscountrate贴现率、折扣率Drdebtor债务人DRdepositreceipt存单、存款收据借方DS;d/sdaysaftersight(days’sight)见票后.......日(付款)ds.;d’sdays日日的地(港)DTCDeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司dup.;dupl.;副本DVPdeliveryversuspayment付款交货dy.;d/yday;delivery日、交货dzdozen一打- ffeet英尺Fdealtinflat无息交易的(page)接下页定期集市票面金额固定资产货运代理行FAfreealongside启运港船边交货FABBFellowoftheBritishAssociationofAccountantsandAuditors英国会计师和审计师协会会员FACfacility设施、设备fastascan尽快FACTfactoranalysischarttechnique因素分析图解法(discharge,dispatch)免费送货工厂交货FAIAFellowoftheAssociationofInternationalAccountants国际会计协会会员（货品）中等平均质量发运地船边交货价FASBFinancialAccountingStandardsBoards财务会计标准委员会FATfixedassettransfer固定资产转移FATfactoryacceptancetest工厂验收试验FBforeignbank外国银行外国汇票固定资本固定费用远期合同法郎FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员FCGforeigncurrencyguarantee外币担保FCLfullcontainerload整货柜装载FCL/LCLfullcontainerload/less(than)fullcontainerload整装/分卸FCRforwarder’scargoreceipt货运代理行收据FCTforwardingagent’scertificateoftransport货运代理行领货证资金FDBmethodfixedrateondecliningbalancemethod定率递减余额折旧法FDIforeigndirectinvestment外商直接投资FDICFederalDepositInsuranceCorporation联邦储蓄保险公司FEforeignexchange外汇FEfutureexchange远期外汇FFFrenchfranc法国法郎fibfreeintobarge驳船上的交货价FIBCfinancialinstitutionbuyercreditpolicy金融机构买方信贷险FIFOfirstin,firstout先进先出法.(stndg.)financialstanding资信状况.(F/S)financialstatement财务报表财政年度FINAfollowingitemsnotavailable以下项目不可获得FIOfreeinandout自由进出免交所得税盾FLGfinanceleaseguarantee金融租赁担保无利息FMVfairmarketvalue合理市价FOfreeout包括卸货费在内的运费对折、页码FOBfreeonboard（启运港）船上交货、离岸价格FOBairportFOBairport(启运）机场交货（价）FOBSTfreeonboardstowedandtrimming包括清理及平仓的离岸价格freeofcharge免费FOCUSFinancialandOperationsCombinedUniformSingleReport财务经营综合报告FOKfillorkill要么买进或卖出，要么取消FORfreeonrail(orroad)铁路或（公路）上交货价for’d.,fwdforward;forwarded转递FOREXforeignexchange外汇FOSfreeonsteamer蒸汽船上交货（价）FOUOforofficialuseonly仅用于公事FOW,（启运站）火车上交货（价）FOXFuturesandOptionsExchange期货和期权交易所FPfloatingpolicy浮动政策FPfullypaid已全付的FRAforwardrateagreement远期利率协议FRCDfloatingratecertificateofdeposit浮动利率存单frt.,期货、远期合约freecasenochargeforcase免费事例FREFfixedrateexportfinance固定利率出口融资frt.&运费及酬金运费待付运费已付FSfinalsettlement最后结算FSRfeasibilitystudyreport可行性研究报告FTWfreetradewharf码头交易FTZfreetradezone自由贸易区期货、将来FVfacevalue面值FVAfairvalueaccounting合理价值法FWDforward(exchange)contract远期合约外汇FXbrokerforeignexchangebroker外汇经纪人fxdfixed固定的FXRNfixedratenote定息票据FYfiscalyear(financialyear)财政（务）年度全部付讫FYIforyourinformation供您参考--作者：JIMMY--发布时间：2005-7-812:35:22--;export交易所、输出E.&如有错漏，可加更正exceptasotherwisenoted除非另有说明EATearningsaftertax税后收益EBexbudgetary预算外EBITearningsbeforeinterestandtax扣除利息和税金前收益EBSElectronicBrokingService电子经纪服务系统EBTearningbeforetaxation税前盈利ECEuropeanCommunity;EuropeanCommission欧洲共同体、欧洲委员会ECexportcredit出口信贷ECerrorcorrected错误更正例如无息票ECAexportcreditagency出口信贷机构ECAFEEconomicCommissionforAsiaandtheFarEast亚洲及远东经济委员会ECEEconomicCommissionforEurope欧洲经济委员会ECGExportCreditGuarantee出口信用担保ECIexportcreditinsurance出口信用保险ECRexportcreditrefinancing出口信贷再融资ECTestimatedcompletiontime估计竣工时间ECUEuropeanCurrencyUnit欧洲货币单位E/Dexportdeclaration出口申报单EDexdividend无红利、除息、股利除外EDDestimateddeliverydate预计交割日EDIelectronicdatainterchange电子数据交换EDOCeffectivedateofchange有效更改日期EDPElectronicDataProcessing电子数据自理.;如有错误，可加更正EERIEffectiveExchangeRateIndexesofHongKong港汇指数EETEastEuropeanTime东欧时间EFexportfinance出口融资EFExchangeFund外汇基金EFTelectronicfundstransfer电子资金转帐EFTAEuropeanFreeTradeArea(Association)欧洲自由贸易区（协会）EGMExtraordinaryGenaralMeeting特别股东大会EIBExport-ImportBank进出口银行EILWBEconomicIntegrationLoan世界银行经济一体化贷款ELexportlicense出口许可证ELIextralowimpurity极少杂质EMFEuropeanMonetaryFund欧洲货币基金EMIPequivalentmeaninvestmentperiod等值平均投资期EMPend-ofmonthpayment月末付款EMPEuropeanmainports欧洲主要港口EMSEuropeanMonetarySystem欧洲货币体系EMSexpressmailservice邮政特快专递EMUEuropeanMonetaryUnion欧洲货币联盟encenclosed停业encl(s).enclosure附件附件End.;背书登记人EOAeffectiveonorabout大约在.......生效EODeveryotherday每隔一日EOEEuropeanOptionsExchange欧洲期权交易EOMendofmonth月底EOQeconomicorderquantity最底订货量EOSendofseason季末EOUexport-orientedunit出口型单位EOYendofyear年终EPDearliestpossibledate最早可能日期EPNexportpromissorynote出口汇票EPOSelectronicpointofsale电子销售点EPRearningspriceratio收益价格比率EPReffectiveprotectionrate有效保护率EPSearningspershare每股收益额、每股盈利额超额利润税EPVIexcesspresentvalueindex超现值指数EPZexportprocessingzone出口加工区ERMexchangeratemechanism汇率机制ERSExportRefinanceScheme出口再融资计划ESOPEmployeeStockOwnershipPlan职工持股计划财产、遗产ESTEasternStandardTime美国东部标准时间以下ETAestimatedtimeofarrival预计到达时间ETDestimatedtiemofdeparture预计出发时间ETDZEconomicandTechnologicalDevelopmentZone经济技术开发区ETLTequaltoorlessthan等于或少于ETSestimatedtimeofsailing预计启航时间EUEuropeanUnion欧盟EUAEuropeanUnitsofAccount欧洲记帐单位ex.;exchexchange汇兑、况换另外、不在内从合同无息票无股息出口展期EXWexworks工厂交货价商务英语：集装箱术语缩写时间：2005-06-0618:08本网LCLLessThanContainerLoad拼箱40HC40HighCubic40柜40HRF40HighRefrigerator40冻柜普通柜半危险品危险品O／TOpenTop开顶柜冻柜CYContainerYard集装箱堆场CFSContainerFreightStation集装箱处理站TEUTwentyfeetEquivalentUnits20尺集装箱FEUFortyfeetEquivalentUnits40尺集装箱A／WAllWater全水路（主要指由美国西岸中转至东岸或内陆点的货物的运输方式）MLBMiniLandBridge迷你大陆桥（主要指由美国西岸中转至东岸或内陆点的货物的运输方式）外企公司常用缩写：1、RGDS:Regards2、TKS:Thanks3、ASAP:Assoonasposible越快越好4、BTW:Bytheway顺便说一下5、FW:Foward提出6、COD:Codeofconduct公司行为规范准则7、OL:Officelady办公室女职员8、EG:Forexample9、FYI:Foryouinformation意思是不管你的事，你看一下就好了10、ETC:Estimatedtimeofcomplete预计完成时间11、ETS:Estimatedtimeofshipping预计船期12、NG:Nogood不合格13、FNG:Fuckingnewguy常指把事情搞得一团糟的新员工14、CC:Carboncopy抄送差额????????????????????c/-(orc/s)---------------cases箱桶;琵琶桶ca.;c/s;箱船舶互撞条款C/D--------------cashagainstdocuments付款交单B/C-------------------------Billsforcollection托收单据取消;注销公元前Freight转下成本加保费.运费价银行汇票,cancelled，cancellation取消;注销Bill----------------------Discounted贴现票据取消;注销datesinclusive包括首尾两日商品目录bdle.;把;捆C/B------------------------cleanbill光票.;B/E;汇票beforedelivery先付款后交单接下页立方厘米；立方公分B/G-----------------------Bondedgoods保税货物复写纸；副本（指复写纸复印的）bg.;b/s-----------------bag(s)袋商会银行业务CommodityInspectionBureau中国商品检验局篮;筐C/d------------------------carrieddown转下bl.;(s)包cent-----------------------centum(L.)一百Blading-------------------BillofLading提单Cert.;;certified证明书;证明大厦立方英尺B/LBillofLading提单C/f------------------------Carriedforward接后;结转(下页) 包,barrels桶商议;Compare比较bot.;bott.;btl--------bottle瓶C.&成本加运费价格商标;牌CFS;FreightStation集装箱中转站;货运站破碎公毫桶;琵琶桶proportionofGeneralAverage共同海损分摊额b/s-----------------------bags;bales袋;包货物Bs/L----------------------BillsofLading提单(复数)费用瓶支票蒲式耳保险凭证;箱ConsularInvoice领事发票;领事签证箱(复数),盒(复数)lnsuranceFreight成本.保险费加运费价格&&Commission成本.保险费加运费，佣金价格(L),pannyorpence便士&&Exchange成本.保险费.运费加汇费的价格D/A---------------------DocumentagainstAcceptance承兑交单&I-----------------CostInsuranceFreight&Interest成本.保险费.运费加利息的价格d/承兑后若干天(交款)inOrder;Cashwithorder订货时付款.，D/D--------------Demanddraft即期汇票;Deliveredatdocks码头交货桶D/d---------------------documentarydraft跟单汇单;clause级;条款;项十二月CLP------------------------ContainerLoadPlan集装箱装箱单deld--------------------delivered交付cm-------------------------centimetre厘米;公分交付;交货cm2------------------------squarecentimetre平方厘米;平方公分部;股;处cm3------------------------cubiccentimetre立方厘米;立方公分目的港;目的地CMB------------------------国际公路货物运输条约D/f---------------------deadfreight空舱费CMI------------------------Comit'eMaritimeInternational国际海事委员会汇票c/n------------------------covernote暂保单;预保单直径CNC------------------------新集装箱运输差额;差异公司dis.,disc't-----------discount贴现;折扣;贴现息c/o------------------------careof转交dls.;元C/O;产地证明书Dmge--------------------Damage损坏ondeliveryorCollectiondelivery货到付款目的港;目的地COFC-----------------------ContaineronFlatCar平板车装运集装箱D/N---------------------debitnote欠款账单佣金单据领事签证发票附单据;附证件Cont.;合同;合约dols.;元FCL---------------FullContainerLoad整箱货??[广告]注册会员Products? Markets? 状态离线发表于2005-6-2016:29?????FCL---------------FullContainerLoad整箱货??ETFL----------------expectedtimeoffinishingloading预计装完时间??.&战争险不保条款??ex------------------peroroutof搭乘??例如??除外；example例子;样本??Feb---------------February二月??Exch----------------exchange兑换；汇兑??fromalongside船边交货价??除外??fromgeneralaverage共同海损不赔??ex．无利息??例如；freein船方不负担装船费??出口??数字??费用??inandout船方不负担装卸费??特别的；额外的??in,outandstowed船方不负担装卸费及理舱费??in,out,stowedandtrimmed船方不负担装卸费.理舱费及平舱费??克；公分??inwagon承运人不负担装入货车费??．；G/A-------------GeneralAverage共同海损（保险用语）??液唡??加仑??F/O---------------infavorof交付给…；以…为受益人??货物??船方不负担卸货费??克；公分??onaircraft飞机上交货价。
DELL常用名词缩写
Service Tag服务编号 下两个工作日安排上门（周一 NBD(8*5) 派单，周三上门） 显示器内置监测 SALE PPID（Product UEFI BIOS中的硬件检测 Part Identification） 预装在电脑中的检测程序 Clear RTC Jumper 从官网点击运行的检测程序 显卡交火 4096*2160分辨率 格式化键盘的命令 安全问题 电池健康管理 有备件，有包装盒，说明书 等，全新的(专用工具包) 快速存储/启动(英特尔快速存 储技术) DELL Backup and Recovery(戴尔备份与恢复) 网卡物理地址 显示器上门 亚太区 上门工程师 客户关怀（非技术） 意外保险 主板加密芯片 处理媒体case部门 自动选part 4HR(24*7) PIOW4 CIS （carry in service） 6HR PSU PPG Rapod Dispatch SNP Quickset 3包客户 Spare Part CCC RUN Q CSR=CRU P/N Sting system) DT ST SBD(8*5) BIST ePSA My Dell Dell PC Dinostic Cross fire 4K debug Safety Issue BHM(Battery Health Meter) cust kit IRST(Intel Rapid Storage Technology) DBAR Mac地址 WUD APCC=APAC DSP CC AD=INCC TPM EE APS 操作系统 产 POW（Parts Only Warranty） POWWUD（POW whole unit dispatch） INCC
直接内存存取 芯片（可擦写/不可擦写） 中断 下三个工作日安排工程师上门服务（周一派单，周四上门） 实时时钟 加时上门服务（用户要求晚上和周末时间上门更换） 主机前面开关控制面板 子板 触控板两侧的区域 直流电源输入孔 系统过热 系统蓝屏 备件号 win8Home&Pro64位（系统备件号） win8单语言，英文版 Direct USB Key恢复U盘 标注 戴尔品质翻新机 整机更换 开箱物损 旧版录入系统 贸易管制 预装系统恢复U盘 快递
商务英语常见缩写
a accepted承兑AA Auditing Administration（中国）审计署 AAA最佳等级abs. abstract摘要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 ASAP as soon as possible尽快ASR acceptance summary report验收总结报告 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A/W air waybill空运提单A/W actual weight实际重量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b/d brought down转下页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 bit binary digit两位数Bk. bank银行Bk. book帐册b.l., B/L bill of lading提货单B/L original bill of lading original提货单正本 bldg. building大厦BMP bank master policy银行统一保险BN bank note钞票BO branch office分支营业处BO buyer’s option买者选择交割期的远期合同 BOM beginning of month月初b.o.m.bill of materials用料清单BOO build-operate-own建造—运营—拥有 BOOM build-operate-own-maintain建造—运营—拥有—维护BOOT build-operate-own- transfer建造—运营—拥有—转让b.o.p.balance of payments收支差额BOT balance of trade贸易余额BOY beginning of year年初b.p., B/P bills payable应付票据Br. branch分支机构BR bank rate银行贴现率b.r., B/R bills receivable应收票据Brok.broker or brokerage经纪人或经纪人佣金 b.s., BS, B/S balance sheet资产负债表B/S bill of sales卖据、出货单B share B share B 股B.T.T.bank telegraphic transfer银行电汇BV book value票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. 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CD certificate of deposit 存单c/f carry forward过次页、结转CG capital gain 资本利得CG capital goods生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F.cost, insurance and freight 到岸价，货价+保险+运费C. I. prehensive income tax综合所得税Ck. check 支票C. L. call loan短期拆放C / L current liabilities 流动负债C. M. A.certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O.certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent代理行Corp. corporation公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index消费者价格指数CPM cost per thousand每一千个为单位的成本CPP current purchasing power现行购买力Cps. coupons 息票CPT carriage paid to运费付至......C/R company's risk企业风险Cr. credit 贷记、贷方CR carrier's risk承运人风险CR current rate 当日汇率、现行汇率CR cash receipts现金收入CR class rate 分级运费率CS civil servant; civil service公务员、文职机关CS convertible securities可转换证券C. S. capital stock股本CSI customer satisfaction index顾客满意指数csk. cask木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax资本转移税cu cubic立方CU customs unions关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref.cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis本---量---利分析C. W. O.cash with order 订货付款Cy. currency货币CY calendar year日历年CY container整装货柜CY container yard 货柜堆场、货柜集散场D deGREe; draft 度、汇票D/A deposit account存款帐户D/A document against acceptance 承兑交单d/a days after acceptance承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit赤字、亏损dem. demurrage滞期费Depr. depreciation折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference差额Dis. discount 折扣、贴现dish'd; dishd dishonored不名誉、拒付D. I. T double income-tax(relief)双重所得税（免征）div.; divd dividend红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know不知道DL direct loan 直接贷款DL discretionary limit无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars元DM Deutsche Mark; D-mark; Deutschmark;德国马克DMCs developing member countries发展中国家DN date number 日期号DN; D/N debit note借记通知单DNR do not reduce 不减少do.; dto. ditto同上、同前D/O delivery order发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached附单据、附件Doc. code document code凭证（单据）编号D. O. G.days of grace宽限日数DOR date of request要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth出生时间和地点DPP damp proofing防潮的Dr. debit借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt存单、存款收据dr. drawer借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate副本DVP delivery versus payment 付款交货dy.; d/y day; delivery日、交货dz dozen一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted如有错漏，可加更正e.a.o.n. except as otherwise noted除非另有说明EAT earnings after tax 税后收益EB ex budgetary预算外EBIT earnings before interest and tax扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit出口信贷EC error corrected错误更正Ec. exempli causa 例如Ec. ex coupon无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East亚洲及远东经济委员会ECE Economic Commission for Europe欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance出口信用保险ECR export credit refinancing出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration出口申报单ED ex dividend无红利、除息、股利除外EDD estimated delivery date预计交割日EDI electronic data interchange电子数据交换EDOC effective date of change有效更改日期EDP Electronic Data Processing电子数据自理E. E.; e.e errors excepted如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time东欧时间EF export finance出口融资EF Exchange Fund外汇基金EFT electronic funds transfer电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan世界银行经济一体化贷款EL export license出口许可证ELI extra low impurity极少杂质EMF European Monetary Fund欧洲货币基金EMIP equivalent mean investment period等值平均投资期EMP end-of month payment月末付款EMP European main ports欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union欧洲货币联盟enc enclosed停业encl(s). enclosure 附件encd. enclosed附件End. ; end. endorsement背书Entd. entered登记人EOA effective on or about大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date最早可能日期EPN export promissory note出口汇票EPOS electronic point of sale电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate有效保护率EPS earnings per share每股收益额、每股盈利额E. P. T excess profit tax超额利润税EPVI excess present value index超现值指数EPZ export processing zone出口加工区ERM exchange rate mechanism汇率机制ERS Export Refinance Scheme出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents以下ETA estimated time of arrival预计到达时间ETD estimated tiem of departure预计出发时间ETDZ Economic and Technological Development Zone经济技术开发区ETLT equal to or less than等于或少于ETS estimated time of sailing预计启航时间EU European Union欧盟EUA European Units of Account欧洲记帐单位ex.; exch exchange汇兑、况换excl. exclusive另外、不在内ex cont. from contract从合同ex cp. ex coupon无息票ex div. ex dividend无股息Exp. export 出口Extd. extend展期EXW ex works工厂交货价f feet英尺F dealt in flat无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c.fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad.free delivery (discharge, dispatch) 免费送货F. A. F.free at factory工厂交货FAIA Fellow of the Association of International Accountants国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange外国汇票F. C. fixed capital固定资本F. C. fixed charges固定费用F. C. future contract 远期合同fc. franc法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange外汇FE future exchange远期外汇FF French franc 法国法郎fib free into barge驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing资信状况fin. stat. (F/S) financial statement财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价） FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat.freight and gratuity运费及酬金Frt. fwd freight forward运费待付Frt. ppd freight prepaid运费已付FS final settlement最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon加仑gas. gasoline汽油GATT General AGREement on Tariffs and Trade关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal普通日记帐GL general ledger 总分类帐gm. gram(s)克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill航空托运单HAWB house air waybill航空托运单HCA historical cost accounting历史成本会计hdqrs. headquarters总部hg. hectogram一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C.holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter百升hldg. holding控股Hon'd honored如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index恒生指数hwevr. however无论如何Hz hertz 赫兹I. A. intangible assets无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard国际会计标准IB investment banking 投资银行（业）I. B. invoice book发票簿IBA International Bank Association国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward购货发票簿IBNR incurred but not reported已发生未报告I. B. O.invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated注册（有限）公司incl. inclusive包括在内incldd. included已包含在内incldg. including包含inl. haul inland haulage内陆运输费用INLO in lieu of代替Ins, ins. insurance保险inst. instant即期、分期付款Instal., instal. installment分期付款Int., int. interest利息inv., Inv. invoice发票、付款通知in trans (I. T.) in transit.在(运输）途中inv.doc./attach.invoice with document attached附提货单的发票Inv't., invt. inventory存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering首次发售股票IQ import quota 进口配额IR Inland Revenue国内税收I. R. inward remittance 汇入款项IRA individual retirement account个人退休金帐户IRA interest rate agreement利率协议IRR interest rate risk利率风险IRR internal rate of return内部收益率irred. irredeemable不可赎回的IRS interest rate swap利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system跨市场交易系统IV investment value 投资价值J., Jour. journal日记帐J. A. (J/A) joint account联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture合资经营企业J. V. journal voucher分录凭单JVC joint venture company合资公司K. D. knocked down拆散K. D.knocked down price成交价格kg kilogram千克kilom. kilometer千米kv kilovolt千伏kw kilowatt千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger分类帐L. lira里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets流动资产L. B. letter book书信备查簿LB licensed bank 许可银行lb pound磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D.loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t.local standard time 当地标准时间LT long term 长期Ltd. limited有限（公司）m million百万M matured bond到期的债券M mega- 百万M milli-千分之一m. meter, mile 米、英里M&A merger & acquisition兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program混合信贷计划M/d months after deposit 出票后......月M. D. maturity date到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing过渡融资mfg. manufacturing制造的MFN most favoured nations 最惠国mfrs. manufacturers制造商mg milligram毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum最低值、最小量MIP monthly investment plan 月度投资计划Mk mark马克mks. marks商标mkt. market市场MLR minimum lending rate最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market货币市场mm millimeter毫米MMDA money market deposit account 货币市场存款帐户MMI major market index主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order汇票mo. month月MOS management operating system 经营管理制度Mos. months月MP market price 市价M/P months after payment付款后......月MPC marginal propensity to consume边际消费倾向 Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message留言MT medium term 中期M/T mail transfer 信汇mthly monthly每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net净值N. A. net assets 净资产n. a not available暂缺N. A. non-acceptance不承兑NA not applicable不可行N. B. nota bene注意NC no charge免费N/C net capital净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery第二天交割NDA net domestic asset 国内资产净值N.E. net earnings净收益n. e. no effects无效n. e. not enough 不足negb. negotiable可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified未另作说明net. p. net proceeds净收入N/F no fund无存款NFD no fixed date无固定日期NFS not for sale非卖品N. G. net gain 纯收益NH not held不追索委托N. I. net income 净收益N. I. net interest净利息NIAT net income after tax税后净收益NIFO next in, first out次进先出法nil nothing无NIM net interest margin 净息差NIT negative income tax负所得税N. L. net loss净损失NL no load无佣金n. m. nautical mile海里NM no marks 无标记N. N. no name无签名NNP net national product国民生产净值NO. (no.) number编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal可转让存单帐户N/P net profit 净利NP no protest免作拒付证书N. P. notes payable应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method净现值法N. Q. quick assets速动资产净额NQB no qualified bidders无合格投标人NR no rated（信用）未分等级N/R no responsibility无责任N. R. notes receivable应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers非关税壁垒ntl no time lost立即NTS not to scale不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order订单o. (O.) offer发盘、报价OA open account赊帐、往来帐o/a on account of记入......帐户o. a. overall全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary其他预算O. B. ordinary business普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index超买超卖指数OBV on-balance volume 持平数量法o. c. over charge收费过多OC open cover预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft透支O/d on demand见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight海运费OFC open for cover预约保险O. G. ordinary goods中等品O. G. L. Open General License不限额进口许可证OI original issue 原始发行OII overseas investment insurance海外投资保险ok. all correct全部正确o. m. s.output per manshift每人每班产量O. P. old price 原价格O. P. open policy不定额保险单opp opposite对方opt. optional可选择的ord. ordinary普通的OS out of stock 无现货O/s outstanding未清偿、未收回的O. T. overtime加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis间接费用差异分析OW offer wanted寻购启示OWE optimum working efficiency最佳工作效率oz ounce(s)盎司ozws. otherwise否则p penny; pence; per便士；便士；每P paid this year该年（红利）已付p. pint品托（1/8加仑）P.A. particular average; power of attorney单独海损；委托书P.A.personal account; private account个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative职业的和管理的P&I clause protection and indemnity clause保障与赔偿条款P&L profit and loss盈亏，损益P/A payment of arrival货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning市盈率P/H pier-to-house从码头到仓库P/N promissory note期票，本票P/P posted price(股票等)的牌价PAC put and call卖出和买入期权pat. patent专利PAYE pay as you earn所得税预扣法PAYE pay as you enter进入时支付PBT profit before taxation税前利润pc piece; prices片，块；价格pcl. parcel 包裹pd paid已付per pro. per procurationem（拉丁）由...代理PF project finance项目融资PFD preferred stock 优先股pk peck配克（1/4蒲式耳）PMO postal money order邮政汇票P.O.C. port of call寄航港，停靠地P.O.D.place of delivery交货地点P.O.D.port of destination; port of discharge 目的港；卸货港P.O.R.payable on receipt货到付款P.P. payback period（投资的）回收期P.P.I.policy proof of interest 凭保证单证明的保险利益POE port of entry报关港口POP advertising point-of-purchase advertising购物点广告POR pay on return收益PR payment received付款收讫PS postscript又及PV par value; present value面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker注册的竞争市场自营商rcvd. received 已收到r.d.running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject主题re. with reference to 关于RECEIVED B/L received for shipment bill oflading待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase AGREement再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges认可的投资交易（所）Rl roll 卷RLB restricted license bank有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation往返作业RTS rate of technical substitution技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank售货簿；储蓄。
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英文全名 Admin Assistant Account Operation Management Asia Pacific and Japan Business Support Team Business Unit Corporate Account Representative China Design Center China Hewlett Packard Customer Information Center Customer Information Specialist Closed Leads Management /Close Loop Management City Mobile Sales/Channel Mobile Sales China Personal Computer Manufacturing Operation City Partner Rep. Chong Qing Contract Center City Sales Rep. Channel Telesales Customer Volumn sales Direct Business Consultant Direct Order Management Desktop Solution Organization Desktop System Unit Desktop Organization Engineer Europe Middle East and Africa Global Business Unit HP Asia Pacific Hong Kong SAR Limited HP Financing Service HP Service Imaging and Printing Group Inside Sales Representative Industry Standard Server (NT server) Marketing Communication Manager Mid market representative Operation Support Outside Sales Representative Product Manager/Project Manager Purchase Order Personal Systems Group Personal Systems Group Quality Assurance Regional Business Unit Regional marketing development manager Regional Product Manager Shanghai Trading Limited
怀尔德会计学原理答案Chapter-03
Chapter 3Adjusting Accounts and Preparing1. The cash basis of accounting reports revenues when cash is received while theaccrual basis reports revenues when they are earned. The cash basis reports expenses when cash is paid while the accrual basis reports expenses when they are incurred and matched with revenues they generated.2. The accrual basis of accounting generally provides a better indication of companyperformance and financial condition than does the cash basis. Also, the accrual basis increases the comparability of financial statements from one period to the next.Thus, business decision makers generally prefer the accrual basis.3. Businesses that have major seasonal variations in sales are most likely to select thenatural business year as the fiscal year.4. A prepaid expense is an item paid for in advance of receiving its benefits. As such, itis reported as an asset on the balance sheet.5. Long-term tangible plant assets such as equipment, buildings, and machinery leadto adjustments for depreciation. Generally, land is the only long-term tangible plant asset that does not require depreciation.6. The Accumulated Depreciation contra account is used for depreciation. It providesfinancial statement users with additional information about the relative age of the assets. Without the contra account information, the reader would not be able to tell whether the assets are new or in need of replacement.7. Unearned revenue refers to cash received in advance of providing products andservices. Another name for unearned revenue is deferred revenue. It is reported asa liability on the balance sheet.8. Accrued revenue is revenue that is earned but is not yet received in cash (and/orother assets) and the customer has not been billed prior to the end of the period.Therefore, end-of-period adjustments are made to record accrued revenue.Examples are interest income that has been earned but not collected and revenues from services performed that are neither collected nor billed.9.A If prepaid expenses are initially recorded with debits to expense accounts, then theprepaid expenses asset accounts are debited in the adjusting entries.10. For Best Buy, all of the accounts under the category of Property and Equipment(except for Land), require adjusting entries. The expense related to the depreciation expense account would be understated on the income statement if Best Buy fails to adjust these asset accounts. If the adjusting entries are not made, net income would be overstated. Note: Students might also correctly identify accounts receivable, goodwill, and tradenames as needing adjustment.11. Circuit City must make adjusting entries to Prepaid expenses and other currentassets; Deferred income taxes; Accrued expenses and other current liabilities;Accrued income taxes; and possibly other assets and liabilities such as Receivables for bad debts. (It is also possible that Circuit City would need to adjust Goodwill and Other intangible assets.)12. RadioShack would need to debit interest receivable and credit interest revenue.13. The Accrued Wages Expense would be reported as part of “Accrued Expenses” onCash AccountingRevenues (cash receipts) ...................................................... $52,000Expenses (cash payments: $37,500 - $6,000 + $3,250) ...... 34,750Net income ............................................................................. $17,250 Accrual AccountingRevenues (earned) ................................................................ $60,000Expenses (incurred) .............................................................. 37,500Net income .............................................................................. $22,500 Quick Study 3-2 (10 minutes)a. AE Accrued expensesb. PE Prepaid expensesc. UR Unearned revenuesd. PE Prepaid expenses (Depreciation)e. AR Accrued revenuesa. Debit Unearned Revenue Balance SheetCredit Revenue Earned Income Statementb. Debit Wages Expense Income StatementCredit Wages Payable Balance Sheetc. Debit Accounts Receivable Balance SheetCredit Revenue Earned Income Statementd. Debit Insurance Expense Income StatementCredit Prepaid Insurance Balance Sheete. Debit Depreciation Expense Income StatementCredit Accumulated Depreciation Balance SheetQuick Study 3-4 (15 minutes)a. Insurance Expense ....................................................... 3,000Prepaid Insurance ................................................. 3,000 To record 6-month insurance coverage expired.b. Supplies Expense ......................................................... 4,150Supplies .................................................................. 4,150 To record supplies used during the year.($900 + $4,000 – [?] = $750)Quick Study 3-5 (15 minutes)a. Depreciation Expense—Equipment ............................ 8,400Accumulated Depreciation—Equipment ............. 8,400 To record depreciation expense for the year.($45,000 - $3,000) / 5 years = $8,400b. No depreciation adjustments are made for land asit is expected to last indefinitely.Salaries Expense (400)Salaries Payable (400)To record salaries incurred but not yet paid.[One student earns $100 x 4 days, Mondaythrough Thursday]Quick Study 3-7 (15 minutes)a. Unearned Revenue ........................................................ 22,500Legal Revenue ....................................................... 22,500 To recognize legal revenue earned (30,000 x 3/4).b. Unearned Subscription Revenue ................................ 1,200Subscription Revenue ........................................... 1,200 To recognize subscription revenue earned.[100 x ($24 / 12 months) x 6 months]1. Accrue salaries expense e ga f2. Adjust the Unearned Services Revenue accountto recognize earned revenueb f3. Record the earning of services revenue for whichcash will be received the following periodQuick Study 3-9 (10 minutes)The answer is a.ExplanationThe debit balance in Prepaid Insurance was reduced by $400, implying a $400 debit to Insurance Expense. The credit balance in Interest Payable increased by $800, implying an $800 debit to Interest Expense.The answer is 2.ExplanationInsurance premium errorUnderstates expenses (and overstates assets) by .......... $1,600 Accrued salaries errorUnderstates expenses (and understates liabilities) by .... 1,000The collective effects from this company’s errors follow:Understates expenses by ..................................................... $2,600Overstates assets by ............................................................. $1,600Understates liabilities by ...................................................... $1,000 Quick Study 3-11 (10 minutes)Profit margin = $78,750 / $630,000 = 12.5%Interpretation: For each dollar that records as revenue, it earns 12.5 cents in net income. Miller’s 12.5% is markedly lower than competitors’ average profit margin of 15%—it must improve performance.Quick Study 3-12A (5 minutes)1. B 4. A2. F 5. D3. C 6. EExercise 3-2 (25 minutes)a. Depreciation Expense—Equipment ................................ 16,000Accumulated Depreciation—Equipment..................... 16,000 To record depreciation expense for the year.b. Insurance Expense ........................................................... 5,360Prepaid Insurance* ....................................................... 5,360 To record insurance coverage that expired($6,000 - $640).c. Office Supplies Expense .................................................. 3,422Office Supplies**............................................................ 3,422 To record office supplies used ($325 + $3,480 - $383).d. Unearned Fee Revenue .................................................... 3,000Fee Revenue .................................................................. 3,000 To record earned portion of fee received in advance($15,000 x 1/5).e. Insurance Expense ........................................................... 6,160Prepaid Insurance ......................................................... 6,160 To record insurance coverage that expired.f. Wages Expense ................................................................. 2,700Wages Payable .............................................................. 2,700 To record wages accrued but not yet paid.a. Unearned Fee Revenue .................................................... 5,000Fee Revenue .................................................................. 5,000 To record earned portion of fee received in advance($15,000 x 1/3).b. Wages Expense ................................................................. 7,500Wages Payable .............................................................. 7,500 To record wages accrued but not yet paid.c. Depreciation Expense—Equipment ................................ 17,251Accumulated Depreciation—Equipment..................... 17,251 To record depreciation expense for the year.d. Office Supplies Expense .................................................. 5,682Office Supplies*............................................................. 5,682 To record office supplies used ($240 + $6,102 - $660).e. Insurance Expense ........................................................... 2,700Prepaid Insurance†........................................................ 2,700 To record insurance coverage expired ($4,000 - $1,300).f. Interest Receivable ......................................................... 1,400Interest Revenue ........................................................ 1,400 To record interest earned but not yet received.g. Interest Expense ............................................................. 2,000Interest Payable........................................................... 2,000 To record interest incurred but not yet paid.a. Adjusting entry2009Dec. 31 Wages Expense (825)Wages Payable (825)To record accrued wages for one day.(5 workers x $165)b. Payday entry2010Jan. 4 Wages Expense.......................................................2,475Wages Payable (825)Cash .....................................................................3,300To record accrued and current wages.Wages expense = 5 workers x 3 days x $165Cash = 5 workers x 4 days x $165Exercise 3-5 (15 minutes)a. $ 2,000b. $ 6,607c. $11,987d. $ 1,375Proof: (a) (b) (c) (d) Supplies available – prior year-end ......... $ 350 $1,855 $ 1,576 $1,375 Supplies purchased in current year ........ 2,450 6,307 11,987 6,907 Total supplies available ............................ 2,800 8,162 13,563 8,282 Supplies available – current year-end ..... (800) (6,607) (2,056) (800) Supplies expense for current year........... $2,000 $1,555 $11,507 $7,482a.Apr. 30 Legal Fees Expense ........................................... 4,500Legal Fees Payable ..................................... 4,500 To record accrued legal fees.May 12 Legal Fees Payable ............................................ 4,500Cash ............................................................. 4,500 To pay accrued legal fees.b.Apr. 30 Interest Expense ................................................. 1,900Interest Payable .......................................... 1,900 To record accrued interest expense($5,700 x 10/30).May 20 Interest Payable .................................................. 1,900Interest Expense ................................................. 3,800Cash ............................................................. 5,700 To record payment of accrued and currentinterest expense ($5,700 x 20/30).c.Apr. 30 Salaries Expense ................................................ 4,800Salaries Payable.......................................... 4,800 To record accrued salaries($12,000 x 2/5 week).May 3 Salaries Payable ................................................. 4,800Salaries Expense ................................................ 7,200Cash ............................................................. 12,000 To record payment of accrued andcurrent salaries ($12,000 x 3/5 week).Basis*Basis Basis**Basis Dec. 31, 2007 ........$14,450 $0 2007 ..........$ 850 $15,300 Dec. 31, 2008 ........9,350 0 2008 ..........5,100 0 Dec. 31, 2009 ........4,250 0 2009 .......... 5,100 0 Dec. 31, 2010 ........0 0 2010 .......... 4,250 0$15,300 $15,300 Explanations:*Accrual asset balance equals months left in the policy x $425 per month (monthly cost is computed as $15,300 / 36 months).Months Left Balance12/31/2007 .. 34 $14,45012/31/2008 .. 22 9,35012/31/2009 .. 10 4,25012/31/2010 .. 0 0**Accrual insurance expense equals months covered in the year x $425 per month.Months Covered Expense2007 ............ 2 $ 8502008 ............12 5,1002009 ............12 5,1002010 ............10 4,250$15,300Dec. 31 Accounts Receivable ............................................. 1,980Fees Earned ..................................................... 1,980 To record earned but unbilled fees (30% x $6,600).31 Unearned Fees ........................................................ 4,620Fees Earned ..................................................... 4,620 To record earned fees collected in advance(70% x $6,600).31 Depreciation Expense—Computers ..................... 1,650Accumulated Depreciation-Computers ........ 1,650 To record depreciation on computers.31 Depreciation Expense—Office Furniture ............. . 1,925A ccumulated Depreciation—Office Furniture ... 1,925To record depreciation on office furniture.31 Salaries Expense .................................................... 2,695Salaries Payable.............................................. 2,695 To record accrued salaries.31 Insurance Expense.................................................. 1,430Prepaid Insurance ........................................... 1,430 To record expired prepaid insurance.31 Rent Expense (700)Rent Payable (700)To record accrued rent expense.31 Office Supplies Expense (528)Office Supplies (528)To record use of office supplies.31 Advertising Expense (500)Advertising Payable (500)To record accrued advertising expense.31 Utilities Expense (77)Utilities Payable (77)To record incurred and unpaid utility costs.a. $ 6,039 / $ 52,970 = 11.4%b. $100,890 / $ 471,430 = 21.4%c. $106,880 / $ 301,920 = 35.4%d. $ 67,140 / $1,721,520 = 3.9%e. $ 84,780 / $ 513,800 = 16.5%Analysis and Interpretation: Company c has the highest profitability according to the profit margin ratio. Company c earns 35.4 cents in net income for every one dollar of net sales earned.Exercise 3-10A (30 minutes)a.Dec. 1 Supplies Expense ................................................... 2,000Cash ................................................................. 2,000 Purchased supplies.b.Dec. 2 Insurance Expense ................................................. 1,540Cash ................................................................. 1,540 Paid insurance premiums.c.Dec. 15 Cash ......................................................................... 13,000Remodeling Fees Earned ............................... 13,000 Received fees for work to be done.d.Dec. 28 Cash ......................................................................... 3,700Remodeling Fees Earned ............................... 3,700 Received fees for work to be done.e.Dec. 31 Supplies .................................................................. 1,840Supplies Expense ........................................... 1,840 Adjust expenses for unused supplies.f.Dec. 31 Prepaid Insurance .................................................. 1,200Insurance Expense ......................................... 1,200 Adjust expenses for unexpired coverage($1,540 - $340).g.Dec. 31 Remodeling Fees Earned ..................................... 11,130Unearned Remodeling Fees .......................... 11,130 Adjusted revenues for unfinished projects($13,000 + 3,700 - $5,570).a. Initial credit recorded in the Unearned Fees accountJuly 1 Cash ....................................................................... 2,800Unearned Fees .............................................. 2,800 Received fees for work to be done for Solana.6 Cash ....................................................................... 8,100Unearned Fees .............................................. 8,100 Received fees for work to be done for Haru.12 Unearned Fees ...................................................... 2,800Fees Earned ................................................... 2,800 Completed work for Solana.18 Cash ....................................................................... 7,300Unearned Fees .............................................. 7,300 Received fees for work to be done for Jordan.27 Unearned Fees ...................................................... 8,100Fees Earned ................................................... 8,100 Completed work for customer Haru.31 No adjusting entries required.b. Initial credit recorded in the Fees Earned accountJuly 1 Cash ....................................................................... 2,800Fees Earned ................................................... 2,800 Received fees for work to be done for Solana.6 Cash ....................................................................... 8,100Fees Earned ................................................... 8,100 Received fees for work to be done for Haru.12 No entry required.18 Cash ....................................................................... 7,300Fees Earned ................................................... 7,300 Received fees for work to be done for Jordan.27 No entry required.31 Fees Earned .......................................................... 7,300Unearned Fees .............................................. 7,300 Adjusted to reflect unearned fees for unfinishedjob for Jordan.c. Under the first method (and using entries from a)Unearned Fees = $2,800 + $8,100 - $2,800 + $7,300 - $8,100 = $7,300 Fees Earned = $2,800 + $8,100 = $10,900Unearned Fees = $7,300Fees Earned = $2,800 + $8,100 + $7,300 - $7,300 = $10,9001. I 5. G 9. H2. D 6. C 10. E3. F 7. I 11. H4. B 8. A 12. BProblem 3-2A (35 minutes)Part 1Adjustment (a)Dec. 31 Office Supplies Expense ................................ 12,325Office Supplies ......................................... 12,325 To record cost of supplies used($2,900 + $11,977 - $2,552).Adjustment (b)31 Insurance Expense .......................................... 12,280Prepaid Insurance .................................... 12,280B 290 ($10,440/36 mo.) 9 2,610C 770 ($ 9,240 /12 mo.) 5 3,850Total $12,280Adjustment (c)31 Salaries Expense ............................................. 3,660Salaries Payable....................................... 3,660 To record accrued but unpaid wages(2 days x $1,830).Adjustment (d)Dec. 31 Depreciation Expense—Building ................... 18,875Accumulated Depreciation—Building ... 18,875 To record annual depreciation expense[($800,000 -$45,000) / 40 years = $18,875]Adjustment (e)31 Rent Receivable ............................................ 3,000Rent Earned ........................................... 3,000 To record earned but unpaid Dec. rent.Adjustment (f)31 Unearned Rent .............................................. 5,436Rent Earned ........................................... 5,436 To record the amount of rent earned forNovember and December (2 x $2,718).Part 2Cash Payment for (c)Jan. 6 Salaries Payable ........................................... 3,660Salaries Expense* ........................................ 5,490Cash ....................................................... 9,150 To record payment of accrued andcurrent salaries. *(3 days x $1,830)Cash Payment for (e)15Cash ............................................................... 6,000Rent Receivable .................................... 3,000Rent Earned ........................................... 3,000 To record past due rent for two months.Part 2Adjustment (a)Dec. 31 Insurance Expense ...............................................3,000Prepaid Insurance ...........................................3,000 To record the insurance expired.Adjustment (b)31 Teaching Supplies Expense ................................9,000Teaching Supplies ..........................................9,000 To record supplies used ($11,000 - $2,000).Adjustment (c)31 Depreciation Expense—Equipment ....................10,000Accumulated Depreciation—Equipment ............10,000 To record equipment depreciation.Adjustment (d)31 Depreciation Expense—Profess. Library ...........5,000A ccumul. Depreciation—Profess. Library.........5,000To record professional library depreciation.Adjustment (e)31 Unearned Training Fees .......................................5,000Training Fees Earned .....................................5,000 To record 2 months’ training fees earnedthat were collected in advance.Adjustment (f)31 Accounts Receivable ............................................4,000Tuition Fees Earned........................................4,000 To record tuition earned($1,600 x 2 1/2 months).Adjustment (g)31 Salaries Expense (480)Salaries Payable (480)To record accrued salaries(2 days x $120 x 2 employees).Adjustment (h)31 Rent Expense ........................................................2,178Prepaid Rent ....................................................2,178 To record expiration of prepaid rent.Part 3WELLS TEACHING INSTITUTEAdjusted Trial BalanceDecember 31, 2009Debit Credit Cash .......................................................................... $ 28,064Accounts receivable ................................................ 4,000Teaching supplies ................................................... 2,000Prepaid insurance .................................................... 13,000Prepaid rent 0Professional library ................................................. 33,000 Accumulated depreciation—Professional library ... $ 15,000 Equipment ................................................................ 75,800 Accumulated depreciation—Equipment ................ 25,000 Accounts payable .................................................... 39,500 Salaries payable . (480)Unearned training fees ............................................ 7,500 T. Wells, Capital ....................................................... 71,000 T. Wells, Withdrawals .............................................. 44,000Tuition fees earned .................................................. 115,000 Training fees earned ................................................ 46,000 Depreciation expense—Professional library ........ 5,000 Depreciation expense—Equipment ....................... 10,000Salaries expense ..................................................... 52,480Insurance expense................................................... 3,000Rent expense ............................................................ 26,136Teaching supplies expense .................................... 9,000 Advertising expense ................................................ 8,000Utilities expense....................................................... 6,000 _______ Totals ........................................................................ $319,480 $319,480Part 4WELLS TEACHING INSTITUTEIncome StatementFor Year Ended December 31, 2009RevenuesTuition fees earned ............................................ $115,000Training fees earned .......................................... 46,000Total revenues .................................................... $161,000 ExpensesDepreciation expense—Professional library ... 5,000Depreciation expense—Equipment .................. 10,000Salaries expense ................................................ 52,480Insurance expense ............................................. 3,000Rent expense ...................................................... 26,136Teaching supplies expense ............................... 9,000Advertising expense .......................................... 8,000Utilities expense ................................................. 6,000Total expenses ................................................... 119,616 Net income ............................................................ $ 41,384WELLS TEACHING INSTITUTEStatement of Owner’s EquityFor Year Ended December 31, 2009T. Wells, Capital, December 31, 2008 ................................. $ 71,000 Plus: Net income .................................................................. 41,384112,384 Less: Withdrawals by owner ............................................... 44,000 T. Wells, Capital, December 31, 2009 ................................. $ 68,384Problem 3-3A (Concluded)WELLS TEACHING INSTITUTEBalance SheetDecember 31, 2009AssetsCash ................................................................................. $ 28,064 Accounts receivable ...................................................... 4,000 Teaching supplies .......................................................... 2,000 Prepaid insurance .......................................................... 13,000 Professional library ........................................................ $33,000 Accumulated depreciation—Professional library ....... (15,000) 18,000 Equipment ....................................................................... 75,800 Accumulated depreciation—Equipment ...................... (25,000) 50,800 Total assets ..................................................................... $115,864LiabilitiesAccounts payable ........................................................... $ 39,500 Salaries payable . (480)Unearned training fees .................................................. 7,500 Total liabilities ................................................................ 47,480EquityT. Wells, Capital .............................................................. 68,384 Total liabilities and equity ............................................. $115,864Problem 3-4A (45 minutes) —Part 1Cash ......................................... $ 86,000 $ 86,000 Accounts receivable ........... 15,000 (a) 4,000 19,000Office supplies ...................... 17,800 (b) 8,800 9,000Prepaid insurance ................ 6,040 (c) 2,080 3,960Office equipment .................. 87,000 87,000 Accumulated depreciation—Office equipment ........... $ 24,000 (d) 2,000 $ 26,000 Accounts payable ................ 9,100 (e) 14,900 24,000 Interest payable ..................... (f) 2,500 2,500 Salaries payable ................... (g) 15,000 15,000 Unearned consulting fees .20,000 (h) 7,000 13,000 Long-term notes payable .. 54,000 54,000 K. Jenkins, Capital ............... 46,000 46,000 K. Jenkins, Withdrawals .... 10,000 10,000Consulting feesearned .................................... 165,000 (a)(h)4,0007,000 176,000Depreciation expense—Office equipment ................ (d) 2,000 2,000Salaries expense .................. 67,990 (g) 15,000 82,990Interest expense ................... 1,270 (f) 2,500 3,770 Insurance expense .............. (c) 2,080 2,080Rent expense ........................ 14,540 14,540Office supplies expense .... (b) 8,800 8,800 Advertising expense ........... 12,460 _______ (e) 14,900 ______ 27,360 _______ Totals ........................................ $318,100 $318,100 $56,280 $56,280 $356,500 $356,500 Adjustment description(a) Earned but uncollected revenues.(b) Cost of office supplies used.(c) Cost of expired insurance coverage.(d) Depreciation expense on office equipment.(e) Incurred but unpaid advertising expense.(f) Incurred but unpaid interest expense.(g) Incurred but unpaid salaries expense.(h) Earned revenues previously received in advance.。
商务英语常用缩略语表
受益人 银行控股公司 国际清算银行 两位数 帐簿 银行 帐册 银行业 大厦 银行统一保险 钞票 分支营业处 买者选择交割期的远期合
BO BOM BOM BOO BOOM BOOT BOT BOY BR beginning of month build-operate-own build-operate-own-maintain build-operate-own- transfer balance of trade beginning of year bank rate
D. C. O., C/O C. P. A C. S. C. W. O. C.B. C.d. C.I.F . C.o.d . C.V. P. C/A C/A C/A c/d c/f C/I c/o C/R can. cap. cash order certified Public Accountant capital stock cash with order cash book cum dividend cost insurance cash on delivery analysis Cost Volume Profit analysis capital account current account current assets carried down carry forward certificate of insurance carried over company's risk cancelled capital
CAPM CBD CD CG CG Chgs Chq. CIA Ck. CML CMO CMV CN CN Co. COBOL Col. Coll. Coll. Com.
capital asset pricing model cash before delivery certificate of deposit capital gain capital goods charges cheque certified internal auditor check capital market line Collateralised Mortgage Obligations current market value consignment note credit note company Common Business Oriented Language column collateral collection commercial
中英文名称对照表
28
MCIS
多渠道接入系统
MCIS
29
GTS
国际结算及贸易融资集中化处理系统
GTS
30
NISS
国际结算系统
NISS
31
FMS
财务管理系统
FMS
32
ITGS
利息税归集缴纳及GLIF文件处理系统
ITGS
33
GLS
总账系统
GLS
34
MJE
内部交易平台
MJE
35
HDQS
历史数据查询系统
HDQS
36
ALMS
60
CISS
客户综合服务系统
CISS
61
GCMS
现金管理系统
GCMS
62
CALL CENTER
CALL CENTER
CALL CENTER
63
BOCNET 3.0
BOCNET 3.0
BOCNET
64
TPTS
过渡期汇划系统
TPTS
65
BPS
批量预处理系统
BPS
66
BCNCS
中国银行外汇交易中心净额清算系统
AMLS-数据库服务器
AMLS
90
CASS
外部客户对账服务与管理系统
CASS
92
MERVA
MERVA
MERVA
93
BIVR
国债电话查询系统
BIVR
94
ETOKEN
蓝图ETOKEN系统
ETOKEN
95
kondor
全球资金风险管理系统KONDOR+系统
KONDOR
96
分行中间业务平台
常用学术名词英文缩写
PSSRpre-startup safety reviewPI proforma invoiceB/L bill of ladingL/C letter of creditBTW by the wayREF 参考DRG NO. 图号pn part numbermfr manufacturerMGW=MAXIMUM GROSS WHEIGH 最大毛重Ccw 逆时针Cw 顺时针Plz don't mislead others, N/A means not applicableW/O --- withoutECR: ENGEERING CHANGE REQUIREMENT 工程更改要求ECN: ENGEERING CHANGE NOTE 工程更改通知MPD--maximum pressure differential全压差NDE--non-desructive testing无损检测PWHT--post-weld heat treatment焊后热处理MT--magnetic-particle testing磁粉探伤NPS--norminal pipe size公称管径DBB--double-block-and-bleed双切断和排放DN--norminal size/diameter公称通径PN--norminal pressure公称压力Pls=pleaseERP=Emergency respond procedureEIP=Energy Isolation procedureMOC=management of changeSWP=safty work permitAU=asset utilizePMD=performance management databaseU.O.N: unless otherwise notedOSHA: occupational safety and health ActCARB: California Air Resources BoardFEL: family emission limitGVW: gross vehicle weightTEU: twenty-foot equipment unitsMHE: material handling equipmentFSV: wide visible full-free lift three-stage mastCBU: completely built upCKD: completely knocked-downHAV: hand-arm vibrationOBD: on board diagnostics systemSCRTHD: screw threada.m.====>above mentionb.m.====>below mentionS/C short circuit 短路SWI standard work instruction 标准操作规范N/A，N.A. not applicable 或not availible 此处不适用，无意义，此处无相关内容; 在填写表格时相当于我们写“无”或用斜杠“/”划去空格。
常用英语缩写经济会计金融
经济会计金融常用英文缩写--------------------------------------------------------------------------------Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要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ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告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A/W air waybill 空运提单A/W actual weight 实际重量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b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票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bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. 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CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document． attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间--------------------------------------------------------------------------------常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.P. payback period （投资的)回收期POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所)Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资)机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标。
常用英语缩写(经济、会计、金融).
经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要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ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告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A/W air waybill 空运提单A/W actual weight 实际重量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b/d brought down 转下页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bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. 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CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证。