商务英语常用缩略词-T-V
商务英语缩略语
AAR against all risk全险，对所有危险承担A/C account;aurrent account账户，往来户口acc.acceptance;accepted受领支票，接受，承兑ad.advertisement广告agcy.agency代理处agt.agent代理人，委托购买，销售人amt.amount金额A/P authotiry of purchase购买委托书AR;A/R all risks;account receivable全险，应受款a/s after sight见票即付atty.attorney代理人，律师a.v.according to the value照价av.average平均a.w.all wool纯羊毛A/W actual weight净重bal.balance差额，收支平衡数BB bill book;bank book票据簿，存款簿B/C bill for collection托收票据BD bank draft汇票B/E bill for exchange汇票b.f.bona fide凭信用记账bk.bank; book银行，账簿B/L bill of lading提货单B/N bank note纸币，钞票b.o.branch office支行、分行B/P bills payable应付票据B/P bill purchased购入授权b.p.bill of parcels包裹单B/R bill of sale卖据Bs/E bills of exchange汇票b.s balance sheet资产负债表BTT bank telegraph transfer银行电汇CA credit adcice信用通知canc.cancelled取消cap.capital资本C/B clean bill纯净提单，光票CBD cash before delivery现金先汇CC chamber of commerce商会certif.certificate证，证明书CFR;CNF C&F(cost and feright)成本加运费chgd.charged收费CIF cost,insurance and freight到岸价格ck.check支票cl.collection收款cld.cleared办妥出港手续C/N credit note贷方票CO certificate of origin产地证明书c/o care of由……转变COD cash on delivery货到付款mission佣金Cr.credit贷方，信用cub.cubic立方cy.currency通货，货币D/A document againse acceptance承兑取单汇票D/D demand draft即期汇票d.d.days after date期后……日dd/s delivered sound已交付ddt.deduct折扣dept.department部门diff.difference差额disc.discount折扣，贴现div.dividend股息D/L demand loan活期放款D/N debit note收款单D/O delivery order提货单doc.document票据，文件doz.dozen打D/P document againse payment付款取单汇票d/st days after sight见票后一日即付Entd.entered已入账，记账E-I Export-Import进出口enc.;encl.enclosure附函，附件est.estimated估计的ETA estimated time of arrival估计到达时间ETD estimated time of departure估计离开时间exch.exchange汇兑，兑换ec div.ex dividend不带股息exec.executive执行人员exp.export出口ext.extra;extract;extention特别，摘要，延期ext.extension（电话）分机f.a.a.free of all average不负赔偿责任FAQ fair average quality平均良好品质，中等品FAS free alongside ship船边交换价格FB freight bill运费清单FBE foreign bill of exchange外国汇票F/D free docks船坞交换F/D forward delivery定期交换FGA free of general average共同海损不包在内fig.figure图，数字fin.finance,financial财政FO foreign office;for orders外国公司，遵照指定FOB free on board船上交货价格，离岸价格FOQ free on quay码头交货价格FOR free on rail铁路上交货价格FOS free on steamer轮船交货价格FPA free of particular average单独海损不赔偿，平安险FP floating policy;fine paper预约保险，薄纸F/P fire policy火险单fr.franc法郎frt.freight运费ft.foot;flat尺，无利息FX foreign exchange外汇GA general average共同海损gds.goods货物GM general manager总经理g.m.b.good merchantable brand畅销名牌gr.wt.gross weight毛重GT gross ton总吨数HO home office本部，本国总部incr.increased增加rmation资料insce.insurance保险insp.inspection检查inst.instant;instalment本月的，分期付款int.interest利息inv.invoice发票invt.inventory财产目录，卸货表IOU I owe you借据I/P insurance policy保险单JA joint account共同户口J journal分类账L/A letter of authorization授权书L&G loss and gain损益L/C letter of credit信用证Led.ledger总账L/G letter of guarantee保证书L/H letter of indemnity赔偿信LT long ton英吨max.maximum最大限度mem.memorandum备忘录Messrs.messieurs诸位先生mfg.manufacturing制造mfr.manufacturer制造商Mgr.manager经理min.minimum最小限度m.i.p.marine insurance policy洋面保险单mk.mark码头，西德马克mkt.market市场MO money order汇兑，邮汇MO mail order邮购mph miles per hour每小时航速M/R Mate's receipt大副收货单M/S months after sight见票后几个月付款M/T mail transfer邮汇MT metric ton公吨MV marine vessel轮船no.numbers数量，号码NOP not otherwise provide for不另作规定N/P no payment拒绝付款NP Notary Public公证人 weight净重OD overdraft透支o.r.d.owner's risk damage损毁自负orig.original正本OT on track卡车上交货价格PA paticular average单独海损P/A power of attorney委任状P&L profit and loss损益pat.patent专利p.c.percent百分之……pc.piece件，块，台pcl.parcel包裹pd.paid已付pkg.package包装pkt.packet包装，包裹pm.peremium保险费PMO post money order邮班汇票P/O payment order付款汇票p.o.c.port of call中途停靠港POD pay on delivery收获付款POR payable on receipt收货时付款PP parcel post包裹邮件p.p.postpaid邮资已付pr.pair双，对Pr.price价格PS post scripture再启者，附述pt.payment付款Q/D quick despatch快单R/A refer to acceptor请与承兑人接洽R/D refer to drawer请与开票人接洽rect.receipt收据ref.reference参阅reg.registered已注册的rep.repersentative代表RI re-insurance再保险RM remittance汇款rpt.report报告R.R.railroad铁路R/T radio telegraphy无线电报s.a.subject to approval须经批准SB sales book销货簿SD sight draft即期汇票S/D dea damaged海损shtg.shortage短少sig.signature签名SN shipping note装船通知SOS save our soul求救信号specs.specifications规格SR shipping receipt装船收据SS setamship轮船，汽船stg.sterling英镑T/A trade acceptance贸易承兑tempt.temperature温度Tg.telegraph电报TL total loss全损TLO total loss only仅担保全损TMO telegraph money order电汇U/A underwriting account保险账户U/W underwriter保险商val.value价值ves.vessel船舶WPA with partical average负责单独海损，水渍险W/B waybill运货单WB wast-book;water ball as货仓簿whf.wharf码头。
BEC商务英语常用缩略语表
商务英语常用缩略语表缩写全称中文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 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 Class 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 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. 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time 交付周期L/T leadlb 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 拼装/整拆LCL/LCL less than container load/less than cont 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 of deposit 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 and replace 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 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.overdrawn 透支D.)O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis sys 经营会计分析制OB other budgetary 其他预算OB/OS index overbought/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 advertising point-of-purchase advertis 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 Tr 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. running days=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 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RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于recd. received 收到RECEIVEDreceived for shipment bill of lading 待装云提单B/LREER 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Rev.REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写GroupRG RoutingRIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷。
商务英语缩略语特点及翻译.
2）单词拼读法：把缩略语看成独立的词，按字母组合 的读音规则拼读（大多数首字母缩略语按此法）
APEC (Asia-Pacific Economic Cooperation) OPEC (Organization of Petroleum Exporting Countries)
备注：一词多义，注意缩略语中是否有缩写圆点
SC (seacoast 海岸) SC (standard condition 标准状态)
S.C. (steel casting 钢铁铸件) S.C. (single contact 单接点)
s.c. (short circuit 短路) S/C (sales confirmation 销售确认书) s/c (surcharge 过度充电) S & C (secret and confidential 机密)
商务英语缩略语的特点及翻译
contents
I、商务英语缩略语的构成特点 II、商务英语缩略语的语法特点 III、商务英语缩略语的翻译
I、商务英语缩略语的构成特点
1. 首字母缩略语（acronym）
这类缩略语多用大写字母，字母之间可用或不用缩 写号。
常见于组织名称、票据名称、作品名称、说明书和 价格术语等专有名词的缩写。例如：
上原文
人类工程学 (ergonomics) 防老学 (antiaging science) 3）有些应意译而被直译的术语，应按意译重新定名 vitamin (维他命——维生素) laser (镭射——激光)
商务英语常用缩略语列表
商务英语常用缩略语列表VQA?vendor quality assurance 售主质量保证VQC vendor quality certification 售主质量确认VQD vendor quality defect?售主质量缺陷VRM variable rate mortgage 可变利率抵押VS/N vendor serial number 售主系列号VSI vendor shipping instruction 售主船运说明VSO Voluntary Service Overseas?海外义务效劳VSQ very special quality 特级质量VSSP vendor standard settlement program?售主标准程序结算VTC Voting Trust Certificate 股东投票权信托证书VTP vendor test program 售主检测方案VTR video tape record 录像带录像W weight ton; winter mark for load line; won 重量吨；（船舶）冬季装载线标记；（韩国）元W., w. warehouse; watt; weight; width; week 仓库；瓦特；钟量；宽；星期W.A. with average 水渍险，保单独海损险W.A.C.C.C. Worldwide Air Cargo Commodity Classfication?全球空运商品分类W.A.I.O.P.?W.A. irrespective of percentage 单独海损不计免赔率，单独海损全赔WAEC?West African Economic Community 西非经济共同体WAG wagon?卡车WAN Wide Area Networks 泛区网络WASH Washington; washer 华盛顿；洗衣机WB, W.B. waybill?运送单WB World Bank 世界银行W.B. water ballast （以）水压载，水压舱W.B.S. without benefit to/of salvage 不享有获救财产的利益w.c., W.C. without charge; water closet ；洗手间WCG?working capital guarantee?流动资金担保WCO World Customs Organization 世界海关组织WD?when distributed （股票）出售时交割wd. warrented （品质）保证的wdth. width?广度，宽度Wed Wednesday 星期三。
商务英语常用缩略语表以及完整的报价单内容教学文案
商务英语常用缩略语表Attn. attention 注意Atty. attorney 代理人a accepted 承兑auct. auction 拍卖AA Auditing Administration （中国）审计署Aud. AAA 最佳等级auditor 审计员、审计师Av. average 平均值abs. abstract 摘要a.w. all wool 纯羊毛a/c, A/C account 帐户、帐目A/W a/c, A/C account current air waybill 空运提单往来帐户、活期存款帐户A/W actual weight 补遗和勘误A&C addenda and corrigenda 实际重量acceptance or accepted 承兑Acc.BA bank acceptance 银行承兑汇票Accrd.Int accrued interest 应计利息bal. balance 余额、差额帐户、帐目Acct. accountbanky. bankruptcy 破产、倒闭会计师、会计员Acct. accountantBat 会计、会计学Acct. accounting battery 电池b.b. bearer bond 帐户编号、帐号account number 不记名债券Acct.No.B.B., B/B bill book 出纳簿帐户名称、会计科目Acct.Tit. account titleB/B bill bought 买入票据、买入汇票航空托运单ACN air consignmentb&b bed & breakfast 住宿费和早餐费帐户编号、帐号a/c no. account numberb.c. blind copy 密送的副本承兑Acpt. acceptance or acceptedBC buyer credit 买方信贷应付帐款A/CS Pay. accounts payableB/C A/CS Rec. accounts receivable bills for collection 托收汇票应收帐款B.C. bank clearing 银行清算预扣公司税ACT advance corporation taxb/d 亚洲货币单位ACU Asia Currency Unit brought down 转下页Bd. bond 债券实际现金价值A.C.V actual cash valueB/D a.d., a/d after date bills discounted 已贴现票据开票后、出票后B/D asset depreciation range system bank draft 银行汇票固定资产分组折ADRSb.d.i. 旧法both dates inclusive, both days inclusive 包括头尾两天Adv. advance 预付款B/E bill of entry 报关单ad.val.,A/V ad valorem to (according value) 从价b.e., B/E bill of exchange Agt. agent 代理人汇票BEP Agt. agreement 协议、契约breakeven point 保本点、盈亏临界点b/f brought forward 承前AJE adjusting journal entries 调整分录BF Amt. amount bonded factory 保税工厂金额、总数Bfcy. Beneficiary Ann. annuity 年金受益人B/G , b/g bonded goods 保税货物A/P account paid 已付账款BHC A/P Bank Holding Company 银行控股公司account payable 应付帐款BIS Bank of International Settlements A/P accounting period 会计期间国际清算银行bit binary digit 两位数A/P advise and pay 付款通知Bk. bank A/R account receivable 应收帐款银行Bk. A/R at the rate of 以……比例book 帐册b.l., B/L （保险）全险a/r all risks bill of lading 提货单B/L original bill of lading original 提货单正本到货、到船Arr. arrivals, arrivedbldg. building 大厦见票即付A/S, a/s after sightBMP bank master policy 银行统一保险account sales ，A/Sacc/s 承销帐、承销清单，售货清单钞票BN bank note 尽快as soon as possible ASAP验收总结报告branch office 分支营业处BO acceptance summary report ASRass. 买者选择交割期的远期合同buyer's option 估征、征税BO assessment月初转让、让与BOM beginning of month assignment assimt.ATC 平均总成本用料清单b.o.m. bill of materials average total cost-运营-拥有建造仅付成本钱at the money ATM BOO build-operate-own拥有建造自动取款机（柜员机）Automatic Teller Machine A TM build-operate-own-maintain -运营--维BOOMautomated trade system ATS 护自动交易系统转-拥有-运营-建造transfer build-operate-own-BOOT 自动转移服务automatic transfer service ATS让计师CMEA, Comecon Council for Mutual Economic Assistance 收支差额 b.o.p. balance of payments经济互助委员会BOT balance of trade 贸易余额CML capital market line 年初资本市场线性BOY beginning of yearCMO Collateralised Mortgage Obligations b.p., B/P bills payable 应付票据担保抵押贷款债务分支机构Br. branchCMV current market value 现时市场价值bank rate 银行贴现率BRCN consignment note 铁路运单 b.r., B/R bills receivable 应收票据CN credit note 贷方通知书Brok. broker or brokerage 经纪人或经纪人佣金c/o carried over 结转后期 b.s., BS, B/S balance sheet 资产负债表C. O., C/O cash order 现金汇票、现金订货B/S bill of sales 卖据、出货单C. O. B share B share B 股certificate of origin 产地证明书Co. company 公司bank telegraphic transfer 银行电汇 B.T.T.COBOL Common Business Oriented Language 通用商业语BV book value 票面价值言CoCom Coordinating Committee for Multilateral c. cents 分ExportControls 多边出口控制协调委员会 C cash; coupon; currency 现金、息票、通货c. o. d, C. O. D. cash on delivery 货到付款 C centigrade 摄氏（温度）Col. column 帐栏特许会计师、C. A. chartered accountant; chief accountantColl. collateral 担保、抵押物主任（主管）会计师Coll. collection 托收C. A. commercial agent 商业代理、代理商Com.; comm. commission 佣金consumers' association C. A. 消费者协会cont. container 集装箱C/A capital account 资本帐户cont., contr. contract 契约、合同C/A current account 往来帐conv., cv., cvt. convertible 可转换的、可兑换的C/A current assets 流动资产Cor. corpus 交单付款本金 C. A. D cash against documnetCor. can. cancelled 注销correspodent 代理行Corp. corporation 公司cap. capital 资本CP. commercial paper 商业票据CAPM capital asset pricing model 固定资产计价模式C. P.A certified Public Accountant C. A. S. cost accounting standards 成本会计标准注册公共会计师CPB China Patent Bureau 中国专利局cash book c. b., C. B. 现金簿CPI consumer price index 消费者价格指数先付款后交货CBD cash before deliveryCPM cost per thousand 银行本票C. C. cashier's check 每一千个为单位的成本CPP current purchasing power 现行购买力贷方对销C. C contra creditCps. c/d carried down coupons 息票过次页、结转下期CPT carriage paid to CD certificate of deposit 存单运费付至......C/R company's risk 企业风险过次页、结转carry forward c/fCr. credit 贷记、贷方资本利得CG capital gainCR carrier's risk 承运人风险CG capital goods 生产资料、资本货物CR current rate C. H. 当日汇率、现行汇率custom house 海关CR cash receipts 票据交换所clearing house C. H. 现金收入CR class rate 分级运费率Chgs charges 费用CS civil servant; civil service 公务员、文职机关支票Chq. chequeCS convertible securities 可转换证券保险凭证C/I certificate of insuranceC. S. capital stock 股本注册内部审计员CIA certified internal auditorCSI customer satisfaction index +到岸价，货价cost, insurance and freight 顾客满意指数 c. i. f. , C. I. F.csk. cask 木桶运费+保险CT corporate treasurer 公司财务主管综合所得税comprehensive income tax C. I. T.CT cable transfer 电汇支票check Ck.ct crate 短期拆放call loan C. L. 板条箱ctge cartage 流动负债C / L current liabilities 货运费、搬运费、车费分cents Cts. 注册管理会accountant management certificed A. M. C.CTT capital transfer tax 资本转移税数DK Don't know 不知道cu cubic 立方DL direct loan 直接贷款关税联盟CU customs unionsDL discretionary limit cu. cm. cubic centimeter 立方厘米无条件限制DLD deadline date 最后时限cu. in. cubic inch 立方英寸Dls. ; Dol(s); Doll(s) dollars 立方米元cu. m. cubic meterDM cu. yd. cubic yard 立方码Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries cumulative preference (share) 累积优先（股）发展中国家cum. pref.DN date number 日期号cur. curr. current 本月、当月DN; D/N debit note 借记通知单CV convertible security 可转换债券DNR do not reduce 不减少CVD countervailing duties 抵消关税、反倾销税do.; dto. ditto 同上、同前---C.V. P. analysis Cost V olume Profit analysis 本量---利D/O delivery order 发货单分析Doc(s) documents 凭证、单据、文件订货付款 C. W. O. cash with orderdoc. att. Cy. currency 货币documents attached 附单据、附件Doc. code document code 日历年calendar year 凭证（单据）编号CYD. O. G. days of grace CY container 整装货柜宽限日数DOR date of request CY container yard 货柜堆场、货柜集散场要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入度、汇票D degree; draftDPOB date and place of birth 出生时间和地点D/A deposit account 存款帐户DPP damp proofing 防潮的D/A document against acceptance 承兑交单Dr. debit 日（付款）d/a days after acceptance 承兑后...... 借记、借方D. R.; DR discount rate 贴现率、折扣率 D. A. debit advice 欠款报单Dr debtor 日记帐、流水帐D. B day book 债务人DR deposit receipt DB method declining balance (depreciation) method 递减余存单、存款收据dr. drawer 额折旧法借方DS; d/s days after sight(days' sight) 见票后.......日(付款method D. C. F. method discounted cash flow 现金流量贴)ds.; d's days 现法日dstn. 跟单汇票D/D documentary draft destination 日的地(港)DTC Deposit taking company 接受存款公司即期汇票D. D.; D/D demand draftDTC ) 付款Deposit Trust Company 储蓄信托公司( D/d; d/d days after date 出票后......日dup.; dupl.; dupte. duplicate d. d. 副本dry dock 干船坞DVP delivery versus payment 付款交货balance double DDB method declining (depreciation) dy.; d/y day; delivery 日、交货method 双倍递减余额折旧法dz dozen 一打D. D. D deadline delivery date 交易最后日期赤字、亏损deficit def.E. exchange; export demurrage dem. 滞期费交易所、输出E. & O. E. errors and omissions excepted depreciation Depr. 如有错漏，可加折旧更正空舱费 d. f; D. F.; d. frt. dead freighte.a.o.n. except as otherwise noted 除非另有说明危险货物D. G dangerous goodsEAT earnings after tax difference diff. 差额税后收益EB ex budgetary 预算外折扣、贴现discount Dis.EBIT earnings before interest and 不名誉、拒付dish'd; dishd dishonored tax 扣除利息和税金前收益双重所得税（免征） D. I. T double income-tax(relief)EBS Electronic Broking Service 电子经纪服务系统红利、股息div.; divd dividendEBT earning before taxation 税前盈利琼斯公司美国道D-J Dow Jones & Co. -EC -道Index) (Stock Average Jones Dow DJIA Industrial 琼European Community; European Commission 欧洲共同体、欧洲委员会斯工业股票指数EC 琼斯运输-道Average Transportation Jones Dow DJTA export credit 出口信贷EC error corrected 平均数错误更正例如exempli causa Ec. 琼斯公用事业平均-道Average Utility Jones Dow DJUAEc. ex coupon 无息票EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点ECA export credit agency 出口信贷机构EPR earnings price ratio 收益价格比率ECAFE Economic Commission for Asia and the Far EastEPR effective protection rate 亚洲及远东经济委员会有效保护率EPS earnings per share ECE Economic Commission for Europe 欧洲经济委员会每股收益额、每股盈利额E. P. T excess profit tax 超额利润税ECG Export Credit Guarantee 出口信用担保EPVI excess present value index ECI export credit insurance 出口信用保险超现值指数EPZ export processing zone 出口信贷再融资export credit refinancing 出口加工区ECR ERM exchange rate mechanism 汇率机制ECT estimated completion time 估计竣工时间ERS Export Refinance Scheme 出口再融资计划欧洲货币单位ECU European Currency Unit ESOP Employee Stock Ownership Plan 职工持股计划E/D export declaration 出口申报单Est. estate 财产、遗产ex dividend ED 无红利、除息、股利除外EST Eastern Standard Time 美国东部标准时间EDD estimated delivery date 预计交割日et seq. et sequents 以下电子数据交换EDI electronic data interchangeETA estimated time of arrival 预计到达时间有效更改日期EDOC effective date of change ETD estimated tiem of departure 预计出发时间电子数据自理EDP Electronic Data ProcessingETDZ E. E.; e.e errors excepted 如有错误，可加更正Economic and Technological Development Zone经济技术开发区港EERI Effective Exchange Rate Indexes of Hong Kongequal to or less than 汇指数等于或少于ETLTestimated time of sailing East European Time 东欧时间预计启航时间ETS EETexport finance EF 出口融资European Union 欧盟EUEuropean Units of Account 欧洲记帐单位EUA EF Exchange Fund 外汇基金EFT ex.; exch exchange 汇兑、况换electronic funds transfer 电子资金转帐另外、不在内excl. 欧洲自由Area Free EFTA European Trade (Association) exclusive从合同ex cont. 贸易区（协会）from contract无息票特别股东大会EGM Extraordinary Genaral Meeting ex cp. ex coupon进出口银行EIB Export-Import Bank 无股息ex div. ex dividendexport EIL WB Economic Integration Loan 世界银行经济一体出口Exp.展期Extd. extend 化贷款EL 工厂交货价EXW ex works export license 出口许可证极少杂质extra low impurity ELIEMF 英尺feet European Monetary Fund 欧洲货币基金 f无息交易的等值平均投资期EMIP equivalent mean investment period F dealt in flat月末付款接下页f. following (page) EMP end-of month paymentEMP fairs 欧洲主要港口European main ports 定期集市f.欧洲货币体系EMS European Monetary System face amount 票面金额F. A.fixed assets 邮政特快专递EMS express mail service 固定资产F. A.货运代理行F. A freight agent 欧洲货币联盟EMU European Monetary UnionFA free alongside 启运港船边交货停业enc enclosedFABB Fellow of the British Association of Accountants and 附件encl(s). enclosureencd. enclosed 附件Auditors 英国会计师和审计师协会会员背书End. ; end. endorsement 设施、设备FAC facility尽快Entd. entered 登记人f.a.c. fast as can因素分析图解法生效.......大约在EOA effective on or about FACT factor analysis chart techniquefree delivery (discharge, dispatch) 免费送货每隔一日EOD every other day fad.工厂交货free at factory 欧洲期权交易European Options Exchange EOE F. A. F. International Association of 月底EOM end of month of FAIA Fellow the最底订货量EOQ economic order quantity Accountants 国际会计协会会员季末end of season EOS F. A. Q fair average quality （货品）中等平均质量出口型单位export-oriented unit EOU 发运地船边交货价 F. A. S. free alongside ship财务会计EOY Boards Standards Financial FASB Accounting 年终end of year标准委员会最早可能日期earliest possible date EPDFAT fixed asset transfer 固定资产转移FOREX foreign exchange 外汇FOS free on steamer FAT factory acceptance test 工厂验收试验蒸汽船上交货（价）FOUO for official use only 仅用于公事FB foreign bank 外国银行FOW, f. o. w. free on wagon （启运站）火车上交货（价）F. B. E. foreign bill of exchange 外国汇票FOX Futures and Options Exchange 期货和期权交易所 F. C. fixed capital 固定资本FP floating policy 浮动政策 F. C. fixed charges 固定费用FP 远期合同F. C. future contract fully paid 已全付的FRA forward rate agreement fc. franc 法郎远期利率协议FRCD floating rate certificate of deposit Accountants the Institute of Chartered 特浮动利率存单FCA Fellow offrt., frgt. forward 期货、远期合约许会计师学会会员free case no charge for case 免费事例外币担保FCG foreign currency guaranteeFREF FCL full container load 整货柜装载fixed rate export finance 固定利率出口融资frt. & grat. full FCL/LCL container load/less (than)full container load freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付/整装分卸Frt. ppd freight prepaid FCR forwarder's cargo receipt 货运代理行收据运费已付FS 货运代理final settlement 最后结算transport FCT forwarding agent's certificate ofFSR feasibility study report 行领货证可行性研究报告FTW fd. fund 资金free trade wharf 码头交易FTZ free trade zone FDB method fixed rate on declining balance method 定率递自由贸易区fut. 减余额折旧法futures 期货、将来FV face value FDI foreign direct investment 外商直接投资面值FV A fair value accounting Federal Deposit Insurance Corporation FDIC 联邦储蓄保合理价值法FWD forward (exchange) contract 险公司远期合约F.X. 外汇foreign exchange 外汇FE foreign exchangeFX broker foreign exchange broker 远期外汇FE future exchange 外汇经纪人fxd fixed 固定的FF French franc 法国法郎FXRN fib fixed rate note 定息票据free into barge 驳船上的交货价FY fiscal year (financial year) 财政（务）年度financial institution buyer credit policy FIBC 金融机构买fy. pd. fully paid 全部付讫方信贷险FYI 先进先出法FIFO first in, first out for your information 供您参考fin. stadg.(stndg.) financial standing 资信状况g gallon; grain; gram (s); gold 财务报表fin. stat. (F/S) financial statement 加仑；格令；克; 金G. A. general agent 总代理商、总代理人财政年度fin.yr. financial yearGA go ahead 以下项目不可获得following items not available 办理、可行FINAGAAP FIO free in and out general Accepted Accounting Principles 通用会计自由进出准则 F. I. T free of income tax 免交所得税GAAS Generally Accepted florin 盾Auditing Standard 通用审计标fl.准FLG finance lease guarantee 金融租赁担保GAC General Administration of Customs 海关总署无利息flat flt.gal., gall gallon 加仑合理市价FMV fair market valuegas. gasoline 包括卸货费在内的运费FO free out 汽油GATT General Agreement on Tariffs and Trade fo. 关税及贸folio 对折、页码易总协定（启运港）船上交货、离岸价格free on board FOBGCL government concessional loan 政府优惠贷款启运）机场交货（价）FOB airport FOB airport (GDP gross domestic product 国内生产总值包括清理及平FOBST free on board stowed and trimminggds. goods 商品、货物仓的离岸价格GJ general journal 普通日记帐 F.O.C. free of charge 免费GL general ledger FOCUS Financial and Operations Combined Uniform Single 总分类帐gm. Report gram(s) 克财务经营综合报告GMP graduated payment mortgage 递增付款按揭要么买进或卖出，要么取消FOK fill or killGND gross national demand 铁路或（公路）上交货价FOR free on rail (or road) 国民总需求国民支出总额gross national expeditures GNE 转递for'd., fwd forward; forwardedGNP gross national product 国民生产总值I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券GOFO gold forward rate 黄金远期利率IDB Inter-American Development Bank 泛美开发银行gross profit 毛利GPIDB inter-dealer broker 交易商之间经纪人GPP general purchasing power 总购买能力IDC gr. (grs.) wt. gross weight intangible development cost 无形开发成本毛重IDR international depositary receipt GR gross revenue 毛收入国际寄存单据IE indirect export 间接出口GS gross sales 销售总额I. F. insufficient fund GSP generalised system of preferences 普惠制存款不足IFB invitation for bids 招标邀请GTM good this month 本月有效I. G . imperial gallon 英制加仑GTW good this week 本星期有效IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证HAB house air bill 航空托运单IMF International Monetary Fund 国际货币基金组织航空托运单HAWB house air waybill imp. import 进口，输入HCA historical cost accounting 历史成本会计Inc. incorporated 注册（有限）公司hdqrs. headquarters 总部incl. inclusive 包括在内hg. hectogram 一百公克incldd. included 已包含在内HIBOR Hong Kong Interbank Offered Rate 香港银行同业incldg. including 包含拆借利率inl. haul inland haulage hifo highest-in, first-out 高入先出法内陆运输费用INLO in lieu of 代替正当持票人H. in D. C. holder in due courseIns, ins. insurance 保险高质量Hi-Q high qualityinst. instant 即期、分期付款高利率货币HIRCS high interest rate currenciesInstal., instal. installment 高技术hi-tech high technology 分期付款Int., int. HKD Hong Kong dollar 香港元interest 利息inv., Inv. invoice 发票、付款通知香港指数HKI Hong Kong Indexin trans (I. T.) in transit. 在(运输）途中hl. hectoliter 百升inv.doc./attach. 控股hldg. holding invoice with document attached 附提货单的发票如期支付的Hon'd honoredInv't., invt. inventory Hang HSCPI Seng Consumer Price 存货恒生消费价格IndexI-O input-output 输入--输出指数IOU 恒生指数I owe you 借据HSI Hang Seng IndexIOV inter-office voucher hwevr. however 内部传票无论如何IPN industrial promissorynote 工业汇票赫兹Hz hertzIPO initial public offering 首次发售股票IQ import quota 无形资产intangible assets I. A. 进口配额IR Inland Revenue 国内税收库存和分配I & A inventory and allocationsI. R. inward remittance International Accounting Standard 国际会计标准汇入款项IAS IRA individual retirement account investment banking IB 投资银行（业）个人退休金帐户IRA 发票簿invoice book I. B. interest rate agreement 利率协议IRR IBA International Bank Association 国际银行家协会interest rate risk 利率风险IRR internal rate of return 银行间报价利率IBBR interbank bid rate 内部收益率irred. irredeemable 购货发票簿invoice book inward I. B. I 不可赎回的IRS interest rate swap 利率调期已发生未报告IBNR incurred but not reportedIS International System 公制度量衡invoice book outward I. B. O. 销货发票簿ISIC International Standard Industrial Classification IBOR inter-bank offered rate 银行间的拆借利率国际标准产业分类ICB international competitive bidding 国际竞标IT Credit ICIA International information technology 国际信用Association Insurance 信息技术IT international tolerance 保险协会国际允许误差I/T 国际法庭ICJ International Court of Justice income tax 所得税ITC 国际资本市场ICM international capital market investment tax credit 投资税收抵免ITO International Trade Organization index currency option notes ICONs 国际贸易组织指数货币期权票据跨市场交易系统intermarket trading system ITS 产出增量比-资本ICOR incremental capital-output ratioIV investment value 投资价值m million 百万M matured bond 到期的债券M mega-百万J., Jour. journal 日记帐M milli-千分之一J. A. (J/A) joint account 联合（共管）帐簿m. meter, mile 米、英里J. D. B. journal day-book 分类日记帐M&A merger & acquisition J/F, j/f journal folio 日记帐页数兼并收购MA my account 本人帐户. J. V joint venture 合资经营企业Mat. maturity 到期日. J. V journal voucher 分录凭单Max., max maximum JVC joint venture company 最大量合资公司M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券K. D. knocked down 拆散MBO management by objectives 目标管理成交价格K. D. knocked down priceM/C marginal credit 信贷限额kg kilogram 千克m/c metallic currency 金属货币千米kilom. kilometerMCA mutual currency account 共同货币帐户kv kilovolt 千伏MCP mixed credit program 千瓦kw kilowatt 混合信贷计划M/d months after deposit 出票后......月KWH kilowatt-hour 千瓦小时M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单L listed (securities) （证券）上市M. D. malicious damage 恶意损坏ledger L., (Led.) 分类帐mdse. merchandise 商品L. lira 里拉MEI marginal efficiency of investment 投资的边际效率L. liter 公升mem. memorandum 备忘录L. A. (L/A) letter of authority 授权书MERM multilateral exchange rate model 多边汇率模型流动资产L. A. liquid assetsM. F. mutual funds 共同基金L. B. letter book 书信备查簿MF mezzanine financing LB licensed bank 许可银行过渡融资mfg. manufacturing 磅制造的pound lbMFN LC (L/C) letter of credit 信用证most favoured nations 最惠国mfrs. manufacturers 制造商/LCL/FCL less than container load/full container load 拼装mg milligram 毫克整拆M/I marine insurance 海险less than container load/less than container load LCL/LCLmicro one millionth part /拼装拼拆百万分之一min minimum 最低值、最小量loans and discounts L.& D. 放款及贴现MIP monthly investment plan 月度投资计划L&D loss and damage 损失和损坏Mk mark 装（卸）货loading ldg. 马克mks. marks 商标ledger folio L/F 分类帐页数mkt. market 市场letter of guarantee LG 保函MLR minimum lending rate 最低贷款利率负债liability Li.MLTG medium-and-long-term guarantee 中长期担保意向书LI letter of interest (intent)M. M. lifo (LIFO) last in, first out 后进先出法money market 货币市场mm millimeter 人寿保险单L. I. P. (LIP) life insurance policy 毫米MMDA money market deposit account 货币市场存款帐户low interest rate currencies LIRCs 低利率货币major market index 主要市场指数材料清单list of materials L/M MMImultinational corporation 跨（多）国公司local mean time LMT 当地标准时间MNC multinational enterprise 跨国公司有限追索项目limited recourse project LRP MNE汇票有限追索项目融financing project limited LRPF recourse MO (M. O.) money order资月mo. month一次付款总额lump sum l. s. MOS management operating system 经营管理制度l. s. t. 当地标准时间local standard time Mos. months 月市价长期LT long term market price MP 月付款后...... 有限（公司）Ltd. limited M/P months after payment边际消费倾向marginal propensity to consume MPCMrge.(mtg. ) mortgage 抵押n. m. nautical mile 海里NM no marks materials requisition journal 领料日记帐无标记MRJN. N. no name 无签名维护、修理及操MRO maintenance, repair and operationNNP net national product 国民生产净值作NO. (no.) manufacturer's recommended price 厂商推荐价格number 编号、号数MRPno a/c no account 无此帐户MRP material requirement planning 原料需求计划NOP net open position 净开头寸进度月报monthly report of progress MRPNOW a/c negotiable order of withdrawal 可转让存单帐户MRR maintenance, repair and replace 维护、修理和替换N/P net profit 月净利M/s months of sight 见票后.......NP no protest msg message 留言免作拒付证书N. P. notes payable medium term MT 中期应付票据NPC nominal protection coefficient 名义保护系数M/T mail transfer 信汇NPL non-performing loan 不良贷款mthly monthly 每月NPV method net present value method 净现值法MTI medium-term insurance 中期保险N. Q.A. MTN medium-term note 中期票据net quick assets 速动资产净额NQB 米制单位no qualified bidders 无合格投标人MTU metric unitNR no rated （信用）未分等级N/R no responsibility 净值无责任net n.N. R. 净资产N. A. net assets notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足n. a not available 暂缺NSF check no sufficient fund check 存款不足支票不承兑N. A. non-acceptancent. wt. net weight 净重NA not applicable 不可行NTA net tangible assets 有形资产净值注意nota bene N. B.NTBs non-tariffs barriers 非关税壁垒NC no charge 免费ntl no time lost 净资本立即N/C net capitalNTS no date n. d. 无日期not to scale 不按比例NU name unknown 无名N. D. net debt 净债务N. W. net worth 净值non-delivery n. d. 未能到达NWC net working capital 第二天交割ND next day delivery 净流动资本NX 国内资产净值not exceeding 不超过NDA net domestic assetN. Y N.E. net earnings . net yield 净收益净收益NZ$ New Zealand dollar 新西兰元无效no effects n. e.不足n. e. not enougho order 订单negb. negotiable 可转让的、可流通的o. (O.) offer negotiable instruments 流通票据发盘、报价Neg. Inst., N. I.OA open account nego. negotiate 谈判赊帐、往来帐o/a on account of 记入...... 未另作说明not elsewhere specified N. E. S. 帐户o. a. overall 净收入net proceeds net. p. 全面的、综合的OAAS operational accounting and analysis 无存款N/F no fund system 经营会计分析制无固定日期no fixed date NFDOB other budgetary NFS not for sale 其他预算非卖品O. B. 纯收益N. G. net gain ordinary business 普通业务O. B. (O/B) order book NH not held 不追索委托订货簿OB/OS index overbought/oversold index 净收益net income N. I. 超买超卖指数OBV on-balance volume 持平数量法净利息net interest N. I.o. c. over charge net income after tax NIAT 税后净收益收费过多OC 次进先出法NIFO next in, first out open cover 预约保险o/d, o. d.,(O. D.) overdrawn 无nil nothing 透支OD overdraft net interest margin NIM 净息差透支O/d on demand 负所得税NIT negative income tax 见票即付O. E. (o. e. ) omission excepted 净损失net loss N. L. 遗漏除外海运费ocean freight O. F. 无佣金NL no loadOFC open for cover 预约保险PMO postal money order 邮政汇票P.O.C. 中等品port of call 寄航港，停靠地O. G. ordinary goodsP.O.D. place of delivery O. G. L. Open General License 不限额进口许可证交货地点P.O.D. port of destination; port of discharge 目的港；卸货OI original issue 原始发行港overseas investment insurance 海外投资保险OIIP.O.R. payable on receipt 货到付款ok. all correct 全部正确P.P. payback period （投资的）回收期每人每班产量o. m. s. output per manshiftP.P.I. policy proof of interest 凭保证单证明的保险利益O. P. old price 原价格POE port of entry 报关港口不定额保险单O. P. open policyPOP advertising 对方point-of-purchase advertising 购物点广opp opposite告opt. optional 可选择的POR pay on return 收益ordinary 普通的ord.PR payment received 无现货OS out of stock 付款收讫PS 未清偿、未收回的postscript 又及O/s outstandingPV overtime O. T. 加班par value; present value 面值；现值市场外交易市场OTC over-the -counter marketq. quarto 四开，四开本 A overhead variance analysis OV 间接费用差异分析Q. quantity 数量OW offer wanted 寻购启示QB qualified buyers 最佳工作效率合格的购买者OWE optimum working efficiencyQC quality control 盎司oz ounce(s) 质量控制QI quarterly index 季度指数否则ozws. otherwiseqr. quarter 四分之一，一刻钟QT questioned trade 有问题交易pence; per p penny; 便士；便士；每QTIB P paid this year 该年（红利）已付Qualified Terminal Interest Property Trust 附带可终止权益的财产信托品托（p. pint 1/8加仑）quad. quadruplicate 一式四份中的一份委托P.A. particular average; power of attorney 单独海损；quotn. quotation 报价书q.v. quod vide (which see) P.A. 参阅私人账个人账户、personal account; private accountq.y. query 户查核每年p.a., per ann. per annumR option not traded 没有进行交易的期权P&A professional and administrative 职业的和管理的R. response; registered; return 答复；已注册；收益保障与赔偿protection and indemnity clause P&I clauser. rate; rupee; ruble 比率；卢比；卢布条款RAD research and development 研究和开发盈亏，损益P&L profit and lossRAM 货到付款diverse annuity mortgage 逆向年金抵押P/A payment of arrivalRAN P/C price catalog; price current 价格目录；现行价格revenue anticipation note 收入预期债券R&A rail and air 市盈率price/earning P/E 铁路及航空运输R&D research and development 研究与开发pier-to-house P/H 从码头到仓库R&T rail and truck 期票，本票P/N promissory note 铁路及卡车运输R&W rail and water P/P posted price ( 的牌价股票等)铁路及水路运输R/A refer to acceptor PAC put and call 卖出和买入期权洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人专利pat. patentRB regular budget 经常预算所得税预扣法PAYE pay as you earnRCA relative comparative advantage 进入时支付相对比较优势pay as you enter PAYE RCMM registered competitive market maker profit before taxation PBT 税前利润注册的竞争市场自营商片，块；价格pc piece; pricesrcvd. received 包裹pcl. parcel 已收到r.d. pd running days=consecutive days 连续日paid 已付RDTC registered deposit taking company 代理（拉丁）由per procurationem per pro. ...注册接受存款公司project finance PF 项目融资Re. subject 优先股preferred stock PFD 主题关于re. with reference to 蒲式耳）1/4配克（peck pkRECEIVED B/L received for shipment bill of lading 待SA South Africa 南非SAA special arbitrage account 装云提单特别套作账户SAB special assessment bond 特别估价债券REER real effective exchange rate 实效汇率sae stamped addressed envelope 仲裁者；裁判；参考；呈已贴邮票、写好地址的信ref. referee; reference; refer(red)封递SAFE State Administration of Foreign Exchange real estate owned 拥有的不动产国家外汇REO管理局REP import replacement 进口替代SAIC State Administration for Industry and Commerce REP Office representative office 代办处，代表处（中国）国家工商行政管理局REPO, repu, RP Repurchase Agreement 再回购协议SAP Statement of Auditing Procedure 《审计程序汇编》req. requisition 要货单，请求SAR Special Administrative Region 特别行政区REVOLVER revolving letter of credit 循环信用证SAS Statement of Auditing Standard REWR 《审计准则汇编》read and write 读和写SASE 认可的投资交易recognized investment exchanges self-addressed stamped envelope 邮资已付有回邮RIEs地址的信封（所）SA T (China) State Administration of Taxation （中国）国家roll 卷Rl税务局restricted license bank 有限制牌照银行RLBSA TCOM satellite communication 卫星通讯RM remittance 汇款SB short bill 短期国库券；短期汇票房间rm roomSB sales book; saving bond; savings bank 售货簿；储蓄债人民币，中国货币RMB RENMINBI 券；储蓄银行RMS Royal Mail Steamer 皇家邮轮SBC Swiss Bank Corp. 瑞士银行公司RMSD Royal Mail Special Delivery 皇家邮政专递SBIC Small RMT Rail and Maritime Transport Union 铁路海运联盟Business Investment Corporation 小企业投资公司ROA return on asset 资产回报率SBIP small business insurance policy ROC return on capital 资本收益率小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险ROE return on equity 股本回报率SBN ROI return on investment 投资收益Standard Book Number 标准图书号SC sales contract ROP registered option principal 记名期权本金销售合同sc scilicet namely 滚装船即ro-ro roll-on/roll-off vesselSC supplier credit ROS return on sales 销售收益率卖方信贷SCF supplier credit finance 卖方信贷融资认可职业（投资）机RPB Recognized Professional Body Sch schilling 构（奥地利）先令SCIRR special CIRR 特别商业参考利率retail price index RPI 零售物价指数SCL security characteristic line 证券特征线（计划）resale price maintenance RPM 零售价格维持措施对剩余财产净值special claim on residual equity SCORE 重复repeat rpt.逆回购协议RRP Reverse Repurchase Agreement 的特别要求权利率敏感性债务RSL rate。
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。
常用商务英语缩写
1 C&F(cost&freight)成本加运费价2 T/T(telegraphic transfer)电汇3 D/P(document against payment)付款交单4 D/A (document against acceptance)承兑交单5 C、O (certificate of origin)一般原产地证6 G、S、P、(generalized system of preferences)普惠制7 CTN/CTNS(carton/cartons)纸箱8 PCE/PCS(piece/pieces)只、个、支等9 DL/DLS(dollar/dollars)美元10 DOZ/DZ(dozen)一打11 PKG(package)一包,一捆,一扎,一件等12 WT(weight)重量13 G、W、(gross weight)毛重14 N、W、(net weight)净重15 C/D (customs declaration)报关单16 EA(each)每个,各17 W (with)具有18 w/o(without)没有19 FAC(facsimile)传真20 IMP(import)进口21 EXP(export)出口22 MAX (maximum)最大的、最大限度的23 MIN (minimum)最小的,最低限度24 M 或MED (medium)中等,中级的25 M/V(merchant vessel)商船26 S、S(steamship)船运27 MT或M/T(metric ton)公吨28 DOC (document)文件、单据29 INT(international)国际的30 P/L (packing list)装箱单、明细表31 INV (invoice)发票32 PCT (percent)百分比33 REF (reference)参考、查价34 EMS (express mail special)特快传递35 STL、(style)式样、款式、类型36 T或LTX或TX(telex)电传37 RMB(renminbi)人民币38 S/M (shipping marks)装船标记39 PR或PRC(price) 价格40 PUR (purchase)购买、购货41 S/C(sales contract)销售确认书42 L/C (letter of credit)信用证43 B/L (bill of lading)提单44 FOB (free on board)离岸价45 CIF (cost,insurance&freight)成本、保险加运费价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 住宿费与早餐费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 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 出生时间与地点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- 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 英国会计师与审计师协会会员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 f orwarding 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 期货与期权交易所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--作者:JIMMY--发布时间:2005-7-8 12:35:22--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 扣除利息与税金前收益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 工厂交货价商务英语:集装箱术语缩写时间:2005-06-06 18:08 本网LCL LessThan ContainerLoad拼箱40 HC 40 H igh Cubic 40柜40 HR F 40 H igh Refrigerator 40冻柜G、C GeneralCargo普通柜S、H Sem i Hazardous半危险品H、Z H azardous危险品O／T O penTop开顶柜F R Flatrack R、F R efrigerator冻柜CY ContainerYard集装箱堆场CFS ContainerFreightStation集装箱处理站TEU Twenty feet Equivalent Units 20尺集装箱FEU Forty feetE quivalent Units 40尺集装箱A／W All Water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)M LB M iniLand Bridge迷您大陆桥(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: As soon as posible 越快越好4、BTW: By the way 顺便说一下5、FW: Foward 提出6、COD: Code of conduct 公司行为规范准则7、OL: Office lady 办公室女职员8、EG: For example9、FYI: For you information 意思就是不管您的事,您瞧一下就好了10、ETC: Estimated time of complete 预计完成时间11、ETS: Estimated time of shipping 预计船期12、NG: No good 不合格13、FNG: Fucking new guy 常指把事情搞得一团糟的新员工14、CC: Carbon copy 抄送Bal、-----------------------Balance 差额c/- (or c/s)---------------cases 箱bar、or brl、---------------barrel 桶; 琵琶桶ca、; c/s; cs、---------------case or cases 箱B、B、clause---------------Both to blame collision clause 船舶互撞条款C、A、D、; C/D--------------cash against documents 付款交单B/C-------------------------Bills for collection 托收单据canc、----------------------cancelled 取消; 注销B、C、----------------------before Christ 公元前C、A、F、---------------------Cost,Assurance, Freightb、d、----------------------brought down 转下(=C、I、F、) 成本加保费、运费价B、D、----------------------Bank draft 银行汇票canc、----------------------cancel, cancelled,cancellation取消; 注销Bill----------------------Discounted 贴现票据canclg、--------------------cancelling 取消; 注销b、d、i、--------------------both dates inclusive 包括首尾两日cat、-----------------------catalogue 商品目录bdle、; bdl、--------------bundle 把; 捆C/B------------------------clean bill 光票b、e、; B/E ; B、EX、-------Bill of Exchange 汇票C、B、D、---------------------cash before delivery 先付款后交单B、f、----------------------Brought forward 接下页c、c、-----------------------cubic centimetre 立方厘米;立方公分B/G-----------------------Bonded goods 保税货物c、c、-----------------------carbon copy 复写纸;副本(指复写纸复印的)bg、; b/s-----------------bag(s) 袋C、C、-----------------------Chamber of Commerce 商会bkg、----------------------backing 银行业务C、C、I、B、-------------------China Commodity Inspection Bureau 中国商品检验局bkt、----------------------basket 篮; 筐C/d------------------------carried down 转下bl、; bls、-----------------bale(s) 包cent-----------------------centum(L、) 一百Blading-------------------Bill of Lading 提单Cert、; Certif、------------certificate ; certified 证明书; 证明bldg、---------------------building 大厦c、f、-----------------------Cubic feet 立方英尺B/ldg、--------------------B/L Bill of Lading 提单C/f------------------------Carried forward 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、---------------------Cost and Freight 成本加运费价格br、-----------------------brand 商标; 牌CFS; C、F、S、----------------Container Freight Station 集装箱中转站; 货运站Brkge、--------------------breakage 破碎Cg、------------------------Centigramme 公毫brls、---------------------barrels 桶; 琵琶桶C、G、A、---------------------Cargo's proportion of General Average 共同海损分摊额b/s-----------------------bags; bales 袋; 包cgo、-----------------------cargo 货物Bs/L----------------------Bills of Lading 提单(复数)chges、---------------------charges 费用btl、----------------------bottle 瓶Chq、-----------------------Cheque支票bu、-----------------------bushel 蒲式耳C、I、-----------------------Certificate of Insurance 保险凭证;bx、-----------------------box 箱Consular Invoice 领事发票; 领事签证bxs、----------------------boxes 箱(复数), 盒(复数)C、I、F----------------------Cost lnsurance Freight 成本、保险费加运费价格C、I、F、& C、-------Cost lnsurance Freight & Commission 成本、保险费加运费,佣金价格d、----------------------denarii (L) , panny or pence 便士C、I、F、& E、----------------Cost Insurance Freight & Exchange 成本、保险费、运费加汇费的价格D/A---------------------Document against Acceptance 承兑交单C、I、F、& I-----------------Cost Insurance Freight & Interest 成本、保险费、运费加利息的价格d/a---------------------days、after acceptance 承兑后若干天(交款)C、I、O、---------------------Cash in Order; Cash with order 订货时付款D、D、,D/D--------------Demand draft 即期汇票;Delivered at docks 码头交货cks、-----------------------casks 桶D/d---------------------documentary draft 跟单汇单cl、------------------------class; clause 级; 条款; 项Dec、--------------------December 十二月CLP------------------------Container Load Plan 集装箱装箱单deld--------------------delivered 交付cm-------------------------centimetre 厘米; 公分dely、-------------------delivery 交付; 交货cm2------------------------square centimetre 平方厘米; 平方公分dept、-------------------department 部; 股; 处cm3------------------------cubic centimetre 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---------------------dead freight 空舱费CMI------------------------Comit'e Maritime International 国际海事委员会drt、--------------------draft 汇票c/n------------------------cover note 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------------------------care of 转交dls、; Dolls、-----------dollars 元C/O ; c、o、-----------------Certificate of origin 产地证明书Dmge--------------------Damage 损坏c、o、d、,C、O、D、-------------Cash on delivery or Collection delivery 货到付款destn、------------------destination 目的港; 目的地COFC-----------------------Container on Flat Car 平板车装运集装箱D/N---------------------debit note 欠款账单Com、-----------------------Commission 佣金doc、--------------------document 单据Con、inv、-------------------Consular invoice 领事签证发票doc、att、---------------document attached 附单据; 附证件Cont、; Contr、-------------Contract 合同; 合约dols、; dolls、----------dollars 元FCL---------------Full Container Load 整箱货[广告] 福步学堂考试,考验您熟悉论坛的程度>>>LAURALU注册会员ProductsMarkets状态离线#2发表于2005-6-20 16:29 资料个人空间个人短信加为好友只瞧该作者FCL---------------Full Container Load 整箱货ETFL----------------expected time of finishing loading 预计装完时间F、C、& S、---------free of capture and seizure clause 战争险不保条款ex------------------per or out of 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f、f、a、------------free from alongside 船边交货价Excl、---------------exclusive or excluding 除外f、g、a.; F、G、A、--free from general average 共同海损不赔ex.int、------------ex interest 无利息f、i、--------------for instance 例如;free in 船方不负担装船费exp、----------------export 出口f、ig、-------------figure 数字Exs、----------------expenses 费用f、i、o、------------free in and out 船方不负担装卸费Ext、----------------extra 特别的;额外的f、i、o、s、----------free in, out and stowed 船方不负担装卸费及理舱费f、i、o、s、t、--------free in, out, stowed and trimmed 船方不负担装卸费、理舱费及平舱费g、----------------------gram 克;公分f、i、w、------------free in wagon 承运人不负担装入货车费G、A.; G/A-------------General Average 共同海损(保险用语)FI、oz、------------fluid ounce 液唡gal、--------------------gallon 加仑F/O---------------in favor of 交付给…; 以…为受益人gds、--------------------goods 货物f、o、--------------free out 船方不负担卸货费gm、---------------------gram 克;公分F、0、A、------------free on aircraft 飞机上交货价。
商务英语常用缩略词词汇表大全
商务英语常用缩略词词汇表大全商务英语常用缩略词词汇表大全 a accepted 承兑 A.C.V actual cash value 实际现金价值 AA Auditing Administration (中国)审计署 a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定AAA 最佳等级资产分组折旧法abs. abstract 摘要BA bank acceptance 银行承兑汇票 a/c, A/C account 帐户、帐目bal. balance 余额、差额 a/c, A/C account current 往来帐户、活期存款帐户 banky. bankruptcy 破产、倒闭Bat battery 电池 A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑 b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿 Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目 B/B bill bought 买入票据、买入汇票 Acct. accountant 会计师、会计员 b&b bed & breakfast 住宿费和早餐费 Acct. accounting 会计、会计学 b.c. blind copy 密送的副本 Acct.No. account number 帐户编号、帐号 BC buyer credit 买方信贷B/C bills for collection 托收汇票 Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单 B.C. bank clearing 银行清算 a/c no. account number 帐户编号、帐号 b/d brought down 转下页 Acpt. acceptance or accepted 承兑 Bd. bond 债券A/CS Pay. accounts payable 应付帐款 B/D bills discounted 已贴现票据A/CS Rec. accounts receivable 应收帐款 B/D bank draft 银行汇票b.d.i. both dates inclusive, both days ACT advance corporation tax 预扣公司税inclusive 包括头尾两天 ACU Asia Currency Unit 亚洲货币单位BOOM build-operate-own-maintain 建造-运营B/E bill of entry 报关单拥有-维护 -b.e., B/E bill of exchange 汇票BOOT build-operate-own- transfer 建造-运营BEP breakeven point 保本点、盈亏临界点 -拥有-转让b/f brought forward 承前 b.o.p. balance of payments 收支差额 BF bonded factory 保税工厂 BOT balance of trade 贸易余额 Bfcy. Beneficiary 受益人 BOY beginning of year 年初 B/G, b/g bonded goods 保税货物 b.p., B/P bills payable 应付票据 BHC Bank Holding Company 银行控股公司 Br. branch 分支机构BIS Bank of International Settlements 国际BR bank rate 银行贴现率清算银行b.r., B/R bills receivable 应收票据 bit binary digit 两位数Brok. broker or brokerage 经纪人或经纪人佣Bk. bank 银行金Bk. book 帐册 b.s., BS, B/S balance sheet 资产负债表 b.l., B/L bill of lading 提货单 B/S bill of sales 卖据、出货单 B/L original bill of lading original 提货B share B share B 股单正本B.T.T. bank telegraphic transfer 银行电汇 bldg. building 大厦BV book value 票面价值 BMP bank master policy 银行统一保险D degree; draft 度、汇票 BN bank note 钞票D/A deposit account 存款帐户 BO branch office 分支营业处D/A document against acceptance 承兑交单 BO buyer\'s option 买者选择交割期的远期合d/a days after acceptance 承兑后......日(付同款)BOM beginning of month 月初D. A. debit advice 欠款报单 b.o.m. bill of materials 用料清单D. B day book 日记帐、流水帐 BOO build-operate-own 建造-运营-拥有DB method declining balance (depreciation) DJTA Dow Jones Transportation Average 道-method 递减余额折旧法琼斯运输平均数D. C. F. method discounted cash flow method 现DJUA Dow Jones Utility Average 道-琼斯公用事业平均数金流量贴现法D/D documentary draft 跟单汇票 DK Don\'t know 不知道 D. D.; D/D demand draft 即期汇票 DL direct loan 直接贷款 D/d; d/d days after date 出票后......日(付DL discretionary limit 无条件限制款)DLD deadline date 最后时限 d. d. dry dock 干船坞Dls. ; Dol(s); Doll(s) dollars 元 DDB method double declining balanceDM Deutsche Mark; D-mark; Deutschmark; 德(depreciation) method 双倍递减余额折旧法国马克D. D. D deadline delivery date 交易最后日期DMCs developing member countries 发展中国def. deficit 赤字、亏损家dem. demurrage 滞期费 DN date number 日期号Depr. depreciation 折旧 DN; D/N debit note 借记通知单 d. f; D. F.; d. frt. dead freight 空舱费 DNR do not reduce 不减少 D. G dangerous goods危险货物 do.; dto. ditto 同上、同前 diff. difference 差额 D/O delivery order 发货单 Dis. discount 折扣、贴现 Doc(s) documents 凭证、单据、文件dish\'d; dishd dishonored 不名誉、拒付 doc. att. documents attached 附单据、附件 D. I. T double income-tax(relief) 双重所得Doc. code document code 凭证(单据)编号税(免征)D. O. G. days of grace 宽限日数 div.; divd dividend 红利、股息DOR date of request 要求日 D-J Dow Jones & Co. 美国道-琼斯公司DP; D/P document against payment 交单付款 DJIA Dow Jones Industrial Average (StockDPI disposable personal income 个人可支配收Index) 道-琼斯工业股票指数入DPOB date and place of birth 出生时间和地fad. free delivery (discharge, dispatch) 免费送货点DPP damp proofing 防潮的 F. A. F. free at factory 工厂交货FAIA Fellow of the Association of Dr. debit 借记、借方International Accountants 国际会计协会会员 D. R.; DR discount rate贴现率、折扣率F. A. Q fair average quality (货品)中等平Dr debtor 债务人均质量DR deposit receipt 存单、存款收据 F. A. S. free alongside ship 发运地船边交货价dr. drawer 借方FASB Financial Accounting Standards BoardsDS; d/s days after sight(days\' sight) 见票财务会计标准委员会后.......日(付款)FAT fixed asset transfer 固定资产转移 ds.; d\'s days 日FAT factory acceptance test 工厂验收试验 f feet 英尺FB foreign bank 外国银行 F dealt in flat 无息交易的F. B. E. foreign bill of exchange 外国汇票 f. following (page) 接下页F. C. fixed capital 固定资本 f. fairs 定期集市F. C. fixed charges 固定费用 F. A. face amount 票面金额F. C. future contract 远期合同 F. A. fixed assets 固定资产fc. franc 法郎F. A freight agent 货运代理行FCA Fellow of the Institute of CharteredFA free alongside 启运港船边交货 Accountants 特许会计师学会会员 FABB Fellow of the British Association of FCG foreign currency guarantee 外币担保 Accountants and Auditors 英国会计师和审计师协会会员 FCL full container load 整货柜装载 FAC facility 设施、设备FCL/LCL full container load/less (than)fullcontainer load 整装/分卸 f.a.c. fast as can 尽快FCR forwarder\'s cargo receipt 货运代理行收FACT factor analysis chart technique 因素分据析图解法FCT forwarding agent\'s certificate of FMV fair market value 合理市价 transport 货运代理行领货证FO free out 包括卸货费在内的运费 fd. fund 资金fo. folio 对折、页码 FDB method fixed rate on declining balance FOB free on board (启运港)船上交货、离岸method 定率递减余额折旧法价格FDI foreign direct investment 外商直接投资FOB airport FOB airport (启运)机场交货(价) FDIC Federal Deposit Insurance CorporationFOBST free on board stowed and trimming 包括联邦储蓄保险公司清理及平仓的离岸价格FE foreign exchange 外汇F.O.C. free of charge 免费 FE future exchange 远期外汇FOCUS Financial and Operations CombinedUniform Single Report 财务经营综合报告 FF French franc 法国法郎fib free into barge 驳船上的交货价 FOK fill or kill 要么买进或卖出，要么取消 FIBC financial institution buyer credit FOR free on rail (or road) 铁路或(公路)上交货价 policy 金融机构买方信贷险FIFO first in, first out 先进先出法 for\'d., fwd forward; forwarded 转递 fin. stadg.(stndg.) financial standing 资信FOREX foreign exchange 外汇状况FOS free on steamer 蒸汽船上交货(价) fin. stat. (F/S) financial statement 财务报FOUO for official use only 仅用于公事表FOW, f. o. w. free on wagon (启运站)火车fin.yr. financial year 财政年度上交货(价)FINA following items not available 以下项目FOX Futures and Options Exchange 期货和期权不可获得交易所FIO free in and out 自由进出FP floating policy 浮动政策 F. I. T free of income tax 免交所得税FP fully paid 已全付的 fl. florin 盾FRA forward rate agreement 远期利率协议 FLG finance lease guarantee 金融租赁担保FRCD floating rate certificate of deposit 浮flt. flat 无利息动利率存单frt., frgt. forward 期货、远期合约 G. A. general agent 总代理商、总代理人 free case no charge for case 免费事例 GA go ahead 办理、可行 FREF fixed rate export finance 固定利率出口GAAP general Accepted Accounting Principles融资通用会计准则frt. & grat. freight and gratuity 运费及酬GAAS Generally Accepted Auditing Standard 通金用审计标准GAC General Administration of Customs 海关总Frt. fwd freight forward 运费待付署Frt. ppd freight prepaid 运费已付gal., gall gallon 加仑 FS final settlement 最后结算gas. gasoline 汽油FSR feasibility study report 可行性研究报告GATT General Agreement on Tariffs andFTW free trade wharf 码头交易 Trade 关税及贸易总协定 FTZ free trade zone 自由贸易区 GCL government concessional loan 政府优惠贷款fut. futures 期货、将来GDP gross domestic product 国内生产总值 FV face value 面值gds. goods 商品、货物 FVA fair value accounting 合理价值法GJ general journal 普通日记帐 FWD forward (exchange) contract 远期合约GL general ledger 总分类帐 F.X. foreign exchange 外汇gm. gram(s) 克FX broker foreign exchange broker 外汇经纪人GMP graduated payment mortgage 递增付款按揭 fxd fixed 固定的GND gross national demand 国民总需求 FXRN fixed rate note 定息票据GNE gross national expeditures 国民支出总额 FY fiscal year (financial year) 财政(务)年度 GNP gross national product 国民生产总值 fy. pd. fully paid 全部付讫 GOFO gold forward rate 黄金远期利率 FYI for your information 供您参考GP gross profit 毛利g gallon; grain; gram (s); gold 加仑;格令;GPP general purchasing power 总购买能力克; 金HSCPI Hang Seng Consumer Price Index 恒生消gr. (grs.) wt. gross weight 毛重费价格指数GR gross revenue 毛收入HSI Hang Seng Index 恒生指数 GS gross sales 销售总额hwevr. however 无论如何 GSP generalised system of preferences 普惠制 Hz hertz 赫兹GTM good this month 本月有效 I. A. intangible assets 无形资产 GTW good this week 本星期有效 I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际HAB house air bill 航空托运单会计标准HAWB house air waybill 航空托运单IB investment banking 投资银行(业) HCA historical cost accounting 历史成本会计I. B. invoice book 发票簿 hdqrs. headquarters 总部IBA International Bank Association 国际银hg. hectogram 一百公克行家协会HIBOR Hong Kong Interbank Offered Rate 香港IBBR interbank bid rate 银行间报价利率银行同业拆借利率I. B. I invoice book inward 购货发票簿 hifo highest-in, first-out 高入先出法IBNR incurred but not reported 已发生未报告 H. in D. C. holder in due course 正当持票人I. B. O. invoice book outward 销货发票簿 Hi-Q high quality 高质量IBOR inter-bank offered rate 银行间的拆借利HIRCS high interest rate currencies 高利率货率币ICB international competitive bidding 国际竞hi-tech high technology 高技术标HKD Hong Kong dollar 香港元 ICIA International Credit Insurance Association 国际信用保险协会 HKI Hong Kong Index 香港指数ICJ International Court of Justice 国际法庭 hl. hectoliter 百升ICM international capital market 国际资本市hldg. holding 控股场Hon'd honored 如期支付的ICONs index currency option notes 指数货币incldg. including 包含期权票据inl. haul inland haulage 内陆运输费用 ICOR incremental capital-output ratio 资本-INLO in lieu of 代替产出增量比Ins, ins. insurance 保险 I. C. U. International Code Used 国际使用的电码inst. instant 即期、分期付款 IDB industrial development bond 工业发展债券Instal., instal. installment 分期付款 IDB Inter-American Development Bank 泛美开发Int., int. interest 利息银行inv., Inv. invoice 发票、付款通知 IDB inter-dealer broker 交易商之间经纪人in trans (I. T.) in transit. 在(运输)途中 IDC intangible development cost 无形开发成本inv.doc./attach. invoice with documentattached 附提货单的发票 IDR international depositary receipt 国际寄存单据Inv\'t., invt. inventory 存货 IE indirect export 间接出口I-O input-output 输入--输出 I. F. insufficient fund 存款不足IOU I owe you 借据IFB invitation for bids 招标邀请IOV inter-office voucher 内部传票 I. G. imperial gallon 英制加仑IPN industrial promissory note 工业汇票 IL, I/L import licence 进口许可证IPO initial public offering 首次发售股票 ILC irrevocable letter of credit 不可撤销信IQ import quota 进口配额用证IR Inland Revenue 国内税收 IMF International Monetary Fund 国际货币基金组织 I. R. inward remittance 汇入款项 imp. import 进口，输入 IRA individual retirement account 个人退休金帐户 Inc. incorporated 注册(有限)公司IRA interest rate agreement 利率协议 incl. inclusive 包括在内IRR interest rate risk 利率风险 incldd. included 已包含在内IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的 kv kilovolt 千伏 IRS interest rate swap 利率调期 kw kilowatt 千瓦 IS International System 公制度量衡 KWH kilowatt-hour 千瓦小时 ISIC International Standard Industrial L listed (securities) (证券)上市 Classification 国际标准产业分类L., (Led.) ledger 分类帐 IT information technology 信息技术L. lira 里拉IT international tolerance 国际允许误差L. liter 公升I/T income tax 所得税L. A. (L/A) letter of authority 授权书 ITC investment tax credit 投资税收抵免L. A. liquid assets 流动资产 ITO International Trade Organization 国际贸L. B. letter book 书信备查簿易组织LB licensed bank 许可银行 ITS intermarket trading system 跨市场交易系统lb pound 磅 IV investment value 投资价值LC (L/C) letter of credit 信用证 J., Jour. journal 日记帐LCL/FCL less than container load/fullcontainer load 拼装/整拆 J. A. (J/A) joint account 联合(共管)帐簿LCL/LCL less than container load/less than J. D. B. journal day-book 分类日记帐container load 拼装/拼拆 J/F, j/f journal folio 日记帐页数L.& D. loans and discounts 放款及贴现 J. V. joint venture 合资经营企业L&D loss and damage 损失和损坏 J. V. journal voucher 分录凭单ldg. loading 装(卸)货 JVC joint venture company 合资公司L/F ledger folio 分类帐页数 K. D. knocked down 拆散LG letter of guarantee 保函 K. D. knocked down price 成交价格Li. liability 负债 kg kilogram 千克LI letter of interest (intent) 意向书 kilom. kilometer 千米lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保M/C marginal credit 信贷限额险单m/c metallic currency 金属货币 LIRCs low interest rate currencies 低利率货MCA mutual currency account 共同货币帐户币MCP mixed credit program 混合信贷计划 L/M list of materials 材料清单M/d months after deposit 出票后......月 LMT local mean time 当地标准时间M. D. maturity date 到期日 LRP limited recourse project 有限追索项目M. D. (M/D) memorandum of deposit 存款(放)LRPF limited recourse project financing 有限单追索项目融资M. D. malicious damage 恶意损坏 l. s. lump sum 一次付款总额mdse. merchandise 商品 l. s. t. local standard time 当地标准时间MEI marginal efficiency of investment 投资的LT long term 长期边际效率Ltd. limited 有限(公司)mem. memorandum 备忘录 m million 百万MERM multilateral exchange rate model 多边汇M matured bond 到期的债券率模型M mega- 百万 M. F. mutual funds 共同基金 M milli- 千分之一 MF mezzanine financing 过渡融资 m. meter, mile 米、英里 mfg. manufacturing 制造的 M&A merger & acquisition 兼并收购 MFN most favoured nations 最惠国 MA my account 本人帐户 mfrs. manufacturers 制造商 Mat. maturity 到期日 mg milligram 毫克 Max., max maximum 最大量 M/I marine insurance 海险M. B. memorandum book 备忘录 micro one millionth part 百万分之一 MBB mortgage-backed bonds 抵押支持的债券 min minimum 最低值、最小量 MBO management by objectives 目标管理 MIP monthly investment plan 月度投资计划MRO maintenance, repair and operation 维护、Mk mark 马克修理及操作mks. marks 商标MRP manufacturer\'s recommended price 厂商mkt. market 市场推荐价格MLR minimum lending rate 最低贷款利率 MRP material requirement planning 原料需求计划MLTG medium-and-long-term guarantee 中长期担保 MRP monthly report of progress 进度月报 M. M. money market 货币市场 MRR maintenance, repair and replace 维护、修理和替换mm millimeter 毫米M/s months of sight 见票后.......月 MMDA money market deposit account 货币市场存款帐户 msg message 留言MMI major market index 主要市场指数 MT medium term 中期 MNC multinational corporation 跨(多)国公M/T mail transfer 信汇司mthly monthly 每月 MNE multinational enterprise 跨国公司MTI medium-term insurance 中期保险 MO (M. O.) money order 汇票MTN medium-term note 中期票据 mo. month 月MTU metric unit 米制单位 MOS management operating system 经营管理制度o order 订单Mos. months 月o. (O.) offer 发盘、报价 MP market price 市价OA open account 赊帐、往来帐 M/P months after payment 付款后......月o/a on account of 记入......帐户 MPC marginal propensity to consume 边际消费倾向 o. a. overall 全面的、综合的OAAS operational accounting and analysis Mrge.(mtg. ) mortgage 抵押system 经营会计分析制 MRJ materials requisition journal 领料日记帐 OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿 OS out of stock 无现货 OB/OS index overbought/oversold index 超买O/s outstanding 未清偿、未收回的超卖指数O. T. overtime 加班 OBV on-balance volume 持平数量法OTC over-the -counter market 市场外交易市场 o. c. over charge 收费过多OVA overhead variance analysis 间接费用差异分析 OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支 OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效OD overdraft 透支率O/d on demand 见票即付oz ounce(s) 盎司 O. E. (o. e. ) omission excepted 遗漏除外ozws. otherwise 否则 O. F. ocean freight 海运费p penny; pence; per 便士;便士;每 OFC open for cover 预约保险P paid this year 该年(红利)已付 O. G. ordinary goods 中等品p. pint 品托(1/8加仑) O. G. L. Open General License 不限额进口许P.A. particular average; power of attorney 单可证损;委托书独海OI original issue 原始发行P.A. personal account; private account 个OII overseas investment insurance 海外投资人账户、私人账户保险p.a., per ann. per annum 每年 ok. all correct 全部正确P&A professional and administrative 职业的o. m. s. output per manshift 每人每班产量和管理的O. P. old price 原价格 P&I clause protection and indemnityclause 保障与赔偿条款 O. P. open policy 不定额保险单P&L profit and loss 盈亏，损益 opp opposite 对方P/A payment of arrival 货到付款 opt. optional 可选择的P/C price catalog; price current 价格目录;ord. ordinary 普通的现行价格P.P.I. policy proof of interest 凭保证单证P/E price/earning 市盈率明的保险利益P/H pier-to-house 从码头到仓库POE port of entry 报关港口 P/N promissory note 期票，本票POP advertising point-of-purchaseP/P posted price (股票等)的牌价 advertising 购物点广告 PAC put and call 卖出和买入期权 POR pay on return 收益 pat. patent 专利 PR payment received 付款收讫 PAYE pay as you earn 所得税预扣法 PS postscript 又及PAYE pay as you enter 进入时支付 PV par value; present value 面值;现值PBT profit before taxation 税前利润 q. quarto 四开，四开本 pc piece; prices 片，块;价格 Q. quantity 数量pcl. parcel 包裹 QB qualified buyers 合格的购买者 pd paid 已付 QC quality control 质量控制 per pro. per procurationem (拉丁)由...代QI quarterly index 季度指数理qr. quarter 四分之一，一刻钟 PF project finance 项目融资QT questioned trade 有问题交易 PFD preferred stock 优先股QTIB Qualified Terminal Interest Propertypk peck 配克(1/4蒲式耳) Trust 附带可终止权益的财产信托 PMO postal money order 邮政汇票 quad. quadruplicate 一式四份中的一份 P.O.C. port of call 寄航港，停靠地 quotn. quotation 报价 P.O.D. place of delivery 交货地点 q.v. quod vide (which see) 参阅 P.O.D. port of destination; port of discharge q.y. query 查核目的港;卸货港R option not traded 没有进行交易的期权 P.O.R. payable on receipt 货到付款R. response; registered; return 答复;已注册;P.P. payback period (投资的)回收期收益r. rate; rupee; ruble 比率;卢比;卢布RAD research and development 研究和开发 REP import replacement 进口替代REP Office representative office 代办处，代RAM diverse annuity mortgage 逆向年金抵押表处RAN revenue anticipation note 收入预期债券REPO, repu, RP Repurchase Agreement 再回购R&A rail and air 铁路及航空运输协议R&D research and development 研究与开发 req. requisition 要货单，请求 R&T rail and truck 铁路及卡车运输 REVOLVER revolving letter of credit 循环信用证R&W rail and water 铁路及水路运输REWR read and write 读和写 R/A refer to acceptor 洽询(汇票)承兑人RIEs recognized investment exchanges 认可R/D refer to drawer (银行)洽询出票人的投资交易(所)RB regular budget 经常预算 Rl roll 卷RCA relative comparative advantage 相对比较RLB restricted license bank 有限制牌照银行优势RM remittance 汇款RCMM registered competitive market maker 注册的竞争市场自营商 rm room 房间rcvd. received 已收到 RMB RENMINBI 人民币，中国货币 r.d. running days=consecutive days 连续日 RMS Royal Mail Steamer 皇家邮轮 RDTC registered deposit taking company 注册RMSD Royal Mail Special Delivery 皇家邮政专接受存款公司递Re. subject 主题 RMT Rail and Maritime Transport Union 铁路海运联盟re. with reference to 关于ROA return on asset 资产回报率 RECEIVED B/L received for shipment bill of lading 待装云提单 ROC return on capital 资本收益率 REER real effective exchange rate 实效汇率 ROE return on equity 股本回报率 ref. referee; reference; refer(red) 仲裁者;ROI return on investment 投资收益裁判;参考;呈递ROP registered option principal 记名期权本REO real estate owned 拥有的不动产金ro-ro roll-on/roll-off vessel 滚装船 SA semi-annual payment 半年支付ROS return on sales 销售收益率 SA South Africa 南非RPB Recognized Professional Body 认可职业(投SAA special arbitrage account 特别套作账户资)机构SAB special assessment bond 特别估价债券 RPI retail price index 零售物价指数sae stamped addressed envelope 已贴邮票、写RPM resale price maintenance 零售价格维持措好地址的信封施(计划)SAFE State Administration of Foreignrpt. repeat 重复 Exchange 国家外汇管理局SAIC State Administration for Industry and RRP Reverse Repurchase Agreement 逆回购协议Commerce (中国)国家工商行政管理局 RSL rate sensitive liability 利率敏感性债务SAP Statement of Auditing Procedure 《审计程RSVP please reply 请回复序汇编》RT Royalty Trust 特权信托 SAR Special Administrative Region 特别行政区 RTM registered trade mark 注册商标 SAS Statement of Auditing Standard 《审计准则汇编》Rto ratio 比率SASE self-addressed stamped envelope 邮资RTO round trip operation 往返作业已付有回邮地址的信封RTS rate of technical substitution 技术替SAT (China) State Administration of Taxation代率 (中国)国家税务局RTW right to work 工作权利 SATCOM satellite communication 卫星通讯RUF revolving underwriting facility 循环式包SB short bill 短期国库券;短期汇票销安排SB sales book; saving bond; savings bank 售RYL referring to your letter 参照你方来信货簿;储蓄债券;储蓄银行 RYT referring to your telex 参照你方电传 SBC Swiss Bank Corp. 瑞士银行公司 S no option offered 无期权出售 SBIC Small Business InvestmentCorporation 小企业投资公司 S split or stock divided 拆股或股息SBIP small business insurance policy 小型企S signed 已签字业保险单s second; shilling 秒;第二;先令SBLI Savings Bank Life Insurance 储蓄银行人SEATO Southeast Asia Treaty Organization 东南亚公约组织寿保险SBN Standard Book Number 标准图书号 sec second(ary); secretary 第二，次级;秘书 SC sales contract 销售合同 t time; temperature 时间;温度sc scilicet namely 即 T. ton; tare 吨;包装重量，皮重TA telegraphic address=cable address 电报挂SC supplier credit 卖方信贷号SCF supplier credit finance 卖方信贷融资TA total asset 全部资产，资产 Sch schilling (奥地利)先令TA trade acceptance 商业承兑票据 SCIRR special CIRR 特别商业参考利率TA transfer agent 过户转账代理人 SCL security characteristic line 证券特征TAB tax anticipation bill (美国)预期抵税线国库券SCORE special claim on residual equity 对剩TACPF tied aid capital projects fund 援助联余财产净值的特别要求权系的资本项目基金SD standard deduction 标准扣除额TAF tied aid financing 援助性融资 SDB special district bond 特区债券TAL traffic and accident loss (保险)交通SDBL sight draft, bill of lading attached 即和意外事故损失期汇票，附带提货单TAT truck-air-truck 陆空联运 SDH synchronous digital hierarchy 同步数字系TB treasury bond, treasury bill 国库券，国库统债券SDR straight discount rate 直线贴现率T.B. trial balance 试算表 SDRs special drawing rights 特别提款权t.b.a. to be advised; to be agreed; to beSE shareholders' equity 股东产权 announced; to be arranged 待通知;待同意;待宣布;待安排SE Stock Exchange 股票交易所t.b.d. to be determined 待(决定) SEA Single European Act 《单一欧洲法案》TBD policy to be declared policy 预保单，待SEAF Stock Exchange Automatic Exchange 报保险单Facility 股票交易所自动交易措施TBL through bill of lading 联运提单，直达提TESSA Tax Exempt Special Savings Account 免税特别储蓄帐户单TBV trust borrower vehicle 信托借款人工具(公TEU twenty-foot-equipment unit (货柜、集装箱)20英尺当量单位司)TBW Thompson Bankwatch, a rating agent 托马TF trade finance 贸易融资逊银行评估公司t.f. till forbid 直到取消为止 TC tariff circular 关税通报tgm. telegram 电报TC telegraph collation 校对电报three T's type, terms, technique 交易三要素，T.C. traveler's check 旅行支票即交易类型，交易条件，销售技术thro., thru. through 经由，通过 TCI trade credit insurance 贸易信用保险TCIC technical credit insurance consultants Thu. Thursday 星期四技术信用保险顾问TIP to insure promptness 确保迅速 TCM traditional Chinese medicine 中国传统医TIR carnet Transports Internationaux Routier 学，中医(法国)国际公路运输证TD time deposit 定期存款U, U. unit; United 单位;联合的;联合(公司) TD Treasury Department (美国)财政部U.K./Cont. United Kingdom or Continent 英国TDA Trade Development Authority 贸易发展当局或欧洲大陆(港口)TDC technical development corporation 技术开U.L.C.C. ultra large crude carrier 超大型油发公司轮TDC Trade Development Council (香港)贸易u/c. undercharge 不足的价钱，少讨的价钱发展局U/W, UW underwriters 保险公司，承销人 TDR Treasury Deposit Receipt 国库券存据Uberrimae fidei of the utmost good faith 最Tech technical 技术的诚信的Tel. telephone number 电话号码 UBS Union Bank of Switzerland 瑞士联合银行 telecom telecommunications 通讯 UGT, ugt urgent (电报用语)急电，加急 temp temperature; temporary (secretary) 温UIT Unit Investment Trust 单位投资信托度;临时(秘书)Ull. ullage 缺量，损耗Ultra vires beyond the powers of 超过......VE value engineering 价值工程的权限(有限公司)Veep Vice president 副总裁 undelvd. undelivered 未装运的VER voluntary export restraint 自愿出口限制 unkwn. unknown. 未知的Ves. vessel 船舶UNSYM unsymmetrical 不对称的via. through, by way of 经由，通过 UPC Uniform Practice Code 《统一作法法典》vid vide (see) (拉丁)参看，请看 ur. your 你的VIP Very Important Person 贵宾 USD United States dollar 美元vis major (拉丁)不可抗力 USIT Unit Share Investment Trust 单位股投资viz. videlicet, namely (拉丁)即，也就是信托VL value line investment survey 价值线投资概UT universal time 世界标准时间，格林威治时间览法UV under voltage; ultraviolet 电压不足;紫外V-mail video-mail 声像电子邮讯系统线VOD video on demand 交互电视技术系统 v refer to 参见vol. volume 量，额，本，卷，容积 v., vs versus (拉丁)对voy. voyage 航海，航程 V Roman 5; victory; volt (罗马数字)5;胜利;(电压)伏VQA vendor quality assurance 售主质量保证 V.A. value analysis 价值分析VQC vendor quality certification 售主质量确认 VAB vertical assembly building 垂直装配建筑物VQD vendor quality defect 售主质量缺陷 vac vacation 假期VRM variable rate mortgage 可变利率抵押 vac. vacant (职位)空缺，(旅馆、公寓)空VS/N vendor serial number 售主系列号房间VSI vendor shipping instruction 售主船运说VAT value added tax 增值税明VC Vice Chairman; Vice Chancellor; Vice ConsulVSO Voluntary Service Overseas 海外义务服副主席;副首相;副总理;副领事务VD volume deleted 勾销的数量VSQ very special quality 特级质量VSSP vendor standard settlement program 售WCO World Customs Organization 世界海关组织主标准程序结算WD when distributed (股票)发售时交割 VTC Voting Trust Certificate 股东投票权信托wd. warrented (品质)保证的证书wdth. width 广度，宽度 VTP vendor test program 售主检测计划Wed Wednesday 星期三 VTR video tape record 录像带录像WEF World Economic Forum 世界经济论坛 W weight ton; winter mark for load line; won 重量吨;(船舶)冬季装载线标记;(韩国)元W.E.T. Western European Time 西欧时间，即格林尼治时间 W., w. warehouse; watt; weight; width; week 仓库;瓦特;钟量;宽;星期wf. wharf 码头W.A. with average 水渍险，保单独海损险WFOE wholly foreign owned enterprises 外资独资企业 W.A.C.C.C. Worldwide Air Cargo Commodity Classfication 全球空运商品分类W.G., w.g. weight guaranteed 保证质量 W.A.I.O.P. W.A. irrespective of percentageWH watt-hour 每小时瓦特单独海损不计免赔率，单独海损全赔WHO World Health Organization 世界卫生组织 WAEC West African Economic Community 西非经济共同体whs, whse. warehouse 仓库 WAG wagon 卡车whsle wholesale 批发WAN Wide Area Networks 泛区网络WI when issued (股票)发行时交割 WASH Washington; washer 华盛顿;洗衣机WIP work in progress=goods in progress 在制品 WB, W.B. waybill 运送单wk week; work 星期;工作 WB World Bank 世界银行Wky. weekly 每星期的，周刊 W.B. water ballast (以)水压载，水压舱wmk watermark 水印 W.B.S. without benefit to/of salvage 不享有获救财产的利益Wmk. water mark 水位标记 w.c., W.C. without charge; water closet 免费;WOC without compensation 无补偿洗手间WP weather permitting; word processing 天气WCG working capital guarantee 流动资金担保允许;文字处理X Roman 10; a kiss; an unknown number, thing, W.P. without prejudice 不损害(当事人)权利name, etc. (罗马数字)10;一吻;未知数(物、W.P.A. with particular average=with average 名等等)水渍险X. ten; X; out of 十;X;在外 W.P.M. words per minute (电传)每分钟字数x.a. ex all 无所有权益 W.P.P. waterproof paper packing 防潮纸包装x.b., xb; XB ex bonus; extra budgetary 不附W.R. war risk 战争险 (本期)红利;预算外的 W.R.=W.W. warehouse receipt=warehouse warrant X.C., X. cp. ex coupon 无息债券仓单，仓库收据x.d. ex distribution 不包括(下期股息或红利)Wrap worldwide receivables assurance 分配protection 全球应收账款担保措施X-Dis ex-distribution 无分销 WT warrant (股票)认证股X. d., X. div. ex dividend 未付红利 WT watertight (包、盒)不漏水的，防水的X-efficiency X效率 WT, W/T wireless telegraphy, wireless telephone 无线电报;无线电话 XI, X. in, X. int. ex interest 利息除外 wt., wgt. weight 重量 XL extra large; extra long 特大;特长 WTO World Trade Organization 世界贸易组织 Xm., X'mas Christmas 圣诞节X-mark a signature "X"符号签字(盲人或受伤W/Tax withholding tax 预扣税的人可以画"X"作为签字) WW warehouse warrant; with warrants 仓库保证;附认股权 Xn Christian 基督的w/w wall-to-wall 覆盖全部地面的(地毯) XN, XW ex-warrant 除证 W/W warehouse-to-warehouse 仓至仓 X.n., X. new ex new 无权要求新股 W/W clause warehouse-to-warehouse clause 仓X.P. expres paye=extra message paid 额外通至仓条款讯费付讫;已令函奉上www worldwide web 万维网，全球计算机网 XR, x.r. ex -right 无优惠权认购新股，除权 X ten dollars (美国俚语)10美元 XS extra small 特小 X ex-interest 无利息 Xtry. extraordinary 非常的，临时的XXX international emergency signal 国际紧急ZIP code 邮政编码信号Z. P. G. zero population growth 人口零增长Y ex-dividend and sales in full 不计红利，全ZR zero coupon issue 零息发行数出售zswk this week 本周 Y Yen 元(日本货币单位)ZT zone time 区时 Y Yuan 元(中国货币单位)Z-Time Zebra time=GMT 格林威治时间 y yard; year; yen 码(三英尺);年;日元 Y.A.R. York-Antwerp Rules 约克-安特卫普规则(海险)YB, yrbk yearbook 年报，年鉴y'day, yest. yesterday 昨天YLD yield 收益YOB year of birth 出生年份YOD year of death 死亡年份YOM year of marriage 结婚年份yo-yo stock "悠悠"股票(波动大、不稳定的高价特种股票)yr year; your 年;你的YTB yield to broker 经济商收益YTC yield to (first) call 至通知赎回时收益 YTM yield to maturity 全期收益，到期收益 z zero; zone 零;区ZBA zero bracket amount 零基数预算法 ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZDD zero defect program 无缺陷计划。
商务英语常用缩略语表（三）
商务英语常用缩略语表（三）S no o ption offe red 无期权出售S sp lit o r sto ck di vided拆股或股息Ssigne d 已签字s s econd; shi lling秒；第二；先令SA semi-annua l pay ment半年支付SA South Afri ca 南非SAA spec ial a rbitr age a ccoun t 特别套作账户SABspeci al as sessm ent b ond 特别估价债券sae stam ped a ddres sed e nvelo pe 已贴邮票、写好地址的信封SAF E Sta te Ad minis trati on of Fore ign E xchan ge 国家外汇管理局SA IC St ate A dmini strat ion f or In dustr y and Comm erce（中国）国家工商行政管理局SAP S tatem ent o f Aud iting Proc edure《审计程序汇编》SARSpeci al Ad minis trati ve Re gion特别行政区SAS Stat ement of A uditi ng St andar d 《审计准则汇编》SAS E se lf-ad dress ed st amped enve lope邮资已付有回邮地址的信封SAT (China) Sta te Ad minis trati on of Taxa tion（中国）国家税务局SATC OM s atell ite c ommun icati on 卫星通讯S B sho rt bi ll 短期国库券；短期汇票SB sa les b ook;savin g bon d; sa vings bank售货簿；储蓄债券；储蓄银行SBC Swis s Ban k Cor p. 瑞士银行公司SBIC Sma ll B usine ss In vestm ent C orpor ation小企业投资公司SBIP smal l bus iness insu rance poli cy 小型企业保险单SBL I Sav ingsBankLifeInsur ance储蓄银行人寿保险SBN Stan dardBookNumbe r 标准图书号S C sa les c ontra ct 销售合同s c sci liCET name ly 即SC s uppli er cr edit卖方信贷SCF supp liercredi t fin ance卖方信贷融资Sc h sch illin g （奥地利）先令SCIR R sp ecial CIRR特别商业参考利率SCL secu ritychara cteri sticline证券特征线SC ORE speci al cl aim o n res idual equi ty 对剩余财产净值的特别要求权SD sta ndard dedu ction标准扣除额S DB sp ecial dist rictbond特区债券SDBL sig ht dr aft,billof la dingattac hed 即期汇票，附带提货单SDHsynch ronou s dig italhiera rchy同步数字系统SD R str aight disc ountrate直线贴现率SD Rs sp ecial draw ing r ights特别提款权SE shar ehold ers'equit y 股东产权SE Stoc k Exc hange股票交易所SE A Sin gle E urope an Ac t 《单一欧洲法案》SEA F Sto ck Ex chang e Aut omati c Exc hange Faci lity股票交易所自动交易措施SE ATO S outhe ast AsiaTreat y Org aniza tion东南亚公约组织s ec s econd(ary); sec retar y 第二，次级；秘书sec t. se ction部分Sen s enato r 参议院Sep t. Se ptemb er 九月SE T se lecti ve em ploym ent t ax 单一税率工资税sex tupli cate（文件）一式六份中的一份SEC spe cialecono mic z one 经济特区SF sinki ng fu nd 偿债基金S fr Sw iss F rank瑞士法郎SFSSumma ry Fi nanci al St ateme nts 财务报表概要sgd. si gned已签署SHEX Sund ays a nd ho liday s exc epted星期日和假日除外SHIN C Su ndays andholid ays i nclud ed 星期日和假日包括在内shpd. shi pped已装运shpg. sh ippin g 正装运sh pt. shipm ent 装运，船货SIStatu toryInstr ument; Sys tem o f Uni ts 有效立法；国际量制S IC St andar d Ind ustri al Cl assif icati on 标准产业分类SIPstruc tured insu rance prod ucts结构保险产品S ITC S tanda rd In terna tiona l Tra de Cl assif icati on 国际贸易标准分类s k sac k 袋，包SK D se parat e kno ck-kn own 部分散件SLC s tandb y LC备用信用证SM A spe cialmisce llane ous a ccoun t 特别杂项账户SMEs sma ll an d med ium-s izedenter prise s 中小型企业S MI Sw iss M arket Inde x 瑞士市场指数SMLsecur ity m arket line证券市场线SM TP su pplem ental medi um te rm po licy辅助中期保险S N sto ck nu mber股票编号Snaf u Sit uatio n Nor mal,All F ouled Up 情况还是一样，只是都乱了S OE st ate-o wnedenter prise s 国有企业S OF S tateOwner shipFund国家所有权基金solasolabill, sola draf t, so la of exch ange（拉丁）单张汇票sov. sove reign金镑=20先令SOYD sumof th e yea r's d igits meth od 年数加总折旧法spe c. sp ecifi catio n 规格；尺寸S PF sp are p artsfinan cing零部件融资SPQ R sma ll pr ofits, qui ck re turns薄利多销SPS spe cialpurpo se se curit ies 特设证券Sq. s quare平方；结清S RM st andar d rep air m anual标准维修手册SRP S alary Redu ction Plan薪水折扣计划SRT S pousa l Rem ainde r Tru st 配偶幸存者信托ss semi s, on e hal f 一半SS s ocial secu rity社会福利ST s hortterm短期S T sp ecial trea tment (lis ted s tock)特别措施（对有问题的上市股票）St. Dft. si ght d raft即期汇票STBspeci al ta x bon d 特别税债务S TIP s hort-terminsur ancepolic y 短期保险单sub subsc ripti on; s ubsti tute订阅，签署，捐助；代替S un S unday星期日sund. su ndrie s 杂货，杂费sup. supp ly 供应，供货t ti me; t emper ature时间；温度T. ton; tare吨；包装重量，皮重TAteleg raphi c add ress=cable addr ess 电报挂号TA to tal a sset全部资产，资产TA t radeaccep tance商业承兑票据T A tr ansfe r age nt 过户转账代理人TAB taxantic ipati on bi ll （美国）预期抵税国库券TAC PF ti ed ai d cap italproje cts f und 援助联系的资本项目基金TAF tied aidfinan cing援助性融资TAL traf fic a nd ac ciden t los s （保险）交通和意外事故损失TA T tru ck-ai r-tru ck 陆空联运T B tre asury bond, tre asury bill国库券，国库债券T.B. tria l bal ance试算表t.b.a. tobe ad vised; to be a GREed; tobe an nounc ed; t o bearran ged 待通知；待同意；待宣布；待安排t.b.d. t o bedeter mined待（决定）T BD po licyto be decl aredpolic y 预保单，待报保险单TB L th rough bill of l ading联运提单，直达提单TBV trus t bor rower vehi cle 信托借款人工具（公司）TBW Thom psonBankw atch, a ra tingagent托马逊银行评估公司TC tari ff ci rcula r 关税通报TC tel egrap h col latio n 校对电报T.C. t ravel er'scheck旅行支票TCI trad e cre dit i nsura nce 贸易信用保险TC IC t echni cal c redit insu rance cons ultan ts 技术信用保险顾问TC M tr aditi onalChine se me dicin e 中国传统医学，中医TD time depo sit 定期存款TD Tr easur y Dep artme nt （美国）财政部TD A Tra de De velop mentAutho rity贸易发展当局TD C tec hnica l dev elopm ent c orpor ation技术开发公司T DC T radeDevel opmen t Cou ncil（香港）贸易发展局TDR Trea suryDepos it Re ceipt国库券存据T ech techn ical技术的Tel. tele phone numb er 电话号码telec om te lecom munic ation s 通讯temp tem perat ure;tempo rary(secr etary) 温度；临时（秘书）TE SSA T ax Ex emptSpeci al Sa vings Acco unt 免税特别储蓄帐户T EU tw enty-foot-equip mentunit（货柜、集装箱）20英尺当量单位T F tra de fi nance贸易融资t.f. til l for bid 直到取消为止tgm. tel egram电报three T'stype, term s, te chniq ue 交易三要素，即交易类型，交易条件，销售技术thro., th ru. t hroug h 经由，通过T hu. T hursd ay 星期四TI P to insu re pr omptn ess 确保迅速TIR c arnet Tran sport s Int ernat ionau x Rou tier（法国）国际公路运输证tk s. th anks致谢，感谢tkt tick et 票TL time loan; tot al lo ss; t rade-last定期贷款；总损失；最后交易TLO,T.L.O. to tal l oss o nly=f ree f rom/o f all aver age 全损赔偿险TLX tele x=tel eprin ter/t elety pewri ter e xchan ge 电传TM tra demar k 商标TM t elegr am wi th mu ltipl e add resse s 分送电报TM A Ter minal Mark et As socia tion最终市场协会TM O te legra ph mo ney o rder电汇单TN t reasu ry no te 国库券TN C tr ansna tiona l/mul tinat ional com pany跨国公司TOD time of d elive ry 发货时间Tonn. ton nage吨位（数）TO P Tr ade O pport uniti es Pr ogram（美国）贸易机会计划T.O.P. turn over, ple ase 请翻转T PM to tal p roduc tivemaint enanc e 总生产维修（护）制TP ND th eft,piler age,and n on-de liver y 偷窃及不能送达险tp o tel ephot o 电传照片，传真TQtarif f quo ta 关税配额T.Q., t.q. tal e qua le （拉丁）按现状，现状条件TQC tota l qua litycontr ol 全面质量控制TRteleg ram r estan te; t rustrecei pt 留交电报；信托收据T.R. tons regi stere d （船舶）注册吨位Tr. tran sfer过户，转让tr aditi o sym bolia（拉丁）象征性交费T ranch e CDcerti ficat e ofdepos it 份额存单trans tran slate d 译本trea s tre asure r 会计，出纳，库管，司库Trip. tri plica te 一式三份中的一份T riple A 3A 3A级，最佳债券评级TRS t ermin al re ceivi ng sy stem港外待运仓收货制度TRT Trad emark Regi strat ion T reaty商标注册条约TSP T otalSuspe ndedParti cle 总空中悬浮物（污染指标）TS T tes t 检查，检测T T Tes tamen taryTrust遗嘱信托TT, T/Tteleg raphi c tra nsfer电汇T.T.B. te legra phictrans fer b ought买入电汇T.T.S. t elegr aphic tran sfersold卖出电汇TTY tele typew riter电报打字员T U Tra de Un ion 工会，职工协会T ue, T ues T uesda y 星期二TV term inalvalue; tel evisi on 最终价值；电视TWtrans it wa rehou se 转口仓库T WI tr ainin g wit hin i ndust ry 业内训练t xt. text课文，电文，正文Ty. terri tory领土，（推销员的）推销区域T&E C ard t ravel andenter tainm ent c ard 旅行和娱乐信用卡T&H te mpera tureand h umidi ty 温度和湿度T&M time andmater ial 时间和材料T/C tim e cha rter定期租船，计时租船t/km ton kilo meter顿/千米Uunion; upp er; f ashio nable; pol ite 联盟；上等；时髦；礼貌U,U. un it; U nited单位；联合的；联合（公司）U.A. unit of a ccoun t 记账单位，记价单位U.K./Co nt. U nited King dom o r Con tinen t 英国或欧洲大陆（港口）U.K.f.o. Unit ed Ki ngdom fororder s 英国沿岸的指定港口U.L.C.C. ul tra l argecrude carr ier 超大型油轮U/Aunder writi ng ac count保险帐户u/c. un derch arge不足的价钱，少讨的价钱U/M uns chedu led m ainte nance计划外维护U/W, UW unde rwrit ers 保险公司，承销人UAE t he Un ion o f Ara b Emi rates（阿拉伯联合酋长国）阿联酋Uber rimae fide i ofthe u tmost good fait h 最诚信的UB R uni formbusin ess r ate 统一商业税率UBS Unio n Ban k ofSwitz erlan d 瑞士联合银行UCP Unifo rm Cu stoms andPract ice (for D ocume ntary Cred it) （跟单信用证）统一惯例与事物UGT, ugturgen t （电报用语）急电，加急UHF ultra high freq uency超高频UITUnitInves tment Trus t 单位投资信托UITFUrgen t Iss ue Ta sk Fo rce （财务报表）紧急补救解释处Ull.ullag e 缺量，损耗u lt. ultim o （拉丁）（商业函电）上月的Ul tra v iresbeyon d the powe rs of超过......的权限（有限公司）UN Un itedNatio ns 联合国u ndelv d. u ndeli vered未装运的Uni v un ivers ity 大学un kwn.unkno wn. 未知的u nrevd. unr eceiv ed 未收到的UNSYM unsy mmetr ical不对称的UOSunles s oth erwis e spe cifie d 除非有特别说明UPC Unif orm P racti ce Co de 《统一作法法典》UP R un earne d pre miums rese rve 未获得保险金储备ur. your你的U S Un itedState s; Un liste d sec uriti es 美国；未上市证券U SD Un itedState s dol lar 美元US G Un itedState s gal lon 美国加仑USITUnitShare Inve stmen t Tru st 单位股投资信托USM Unli stedSecur ities Mark et 为挂牌（上市）证券市场UTunive rsaltime世界标准时间，格林威治时间UUE u se un til e xhaus ted 用完为止UV un der v oltag e; ul travi olet电压不足；紫外线v ref er to参见v., v s ver sus （拉丁）对V Ro man 5; vic tory; volt（罗马数字）5；胜利；（电压）伏V.A. v alueanaly sis 价值分析VAB vert icalassem bly b uildi ng 垂直装配建筑物vac vac ation假期vac.vacan t （职位）空缺，（旅馆、公寓）空房间VAT valu e add ed ta x 增值税VCViceChair man;ViceChanc ellor; Vic e Con sul 副主席；副首相；副总理；副领事VD v olume dele ted 勾销的数量VEvalue engi neeri ng 价值工程V eep V ice p resid ent 副总裁V ER vo lunta ry ex portrestr aint自愿出口限制Ve s. ve ssel船舶v ia. throu gh, b y way of 经由，通过vid vide (see) （拉丁）参看，请看VI P Ve ry Im porta nt Pe rson贵宾v is ma jor （拉丁）不可抗力v iz. v ideli CET,namel y （拉丁）即，也就是V L val ue li ne in vestm ent s urvey价值线投资概览法V-ma il v ideo-mail声像电子邮讯系统VODvideo on d emand交互电视技术系统vol. volu me 量，额，本，卷，容积voy. voy age 航海，航程VQA vend or qu ality assu rance售主质量保证V QC ve ndorquali ty ce rtifi catio n 售主质量确认VQD v endor qual ity d efect售主质量缺陷VRM v ariab le ra te mo rtgag e 可变利率抵押VS/Nvendo r ser ial n umber售主系列号VS I ve ndorshipp ing i nstru ction售主船运说明V SO V olunt ary S ervic e Ove rseas海外义务服务VSQ veryspeci al qu ality特级质量VSS P ve ndorstand ard s ettle mentprogr am 售主标准程序结算V TC Vo tingTrust Cert ifica te 股东投票权信托证书V TP v endor test prog ram 售主检测计划VTR vide o tap e rec ord 录像带录像W we ightton;winte r mar k for load line; won重量吨；（船舶）冬季装载线标记；（韩国）元W., w. ware house; wat t; we ight; widt h; we ek 仓库；瓦特；钟量；宽；星期W.A. wi th av erage水渍险，保单独海损险W.A.C.C.C. W orldw ide A ir Ca rgo C ommod ity C lassf icati on 全球空运商品分类W.A.I.O.P. W.A. irre spect ive o f per centa ge 单独海损不计免赔率，单独海损全赔WAEC Wes t Afr icanEcono mic C ommun ity 西非经济共同体WA G wag on 卡车WA N Wid e Are a Net works泛区网络WAS H Was hingt on; w asher华盛顿；洗衣机WB, W.B. w aybil l 运送单WB Worl d Ban k 世界银行W.B. wa ter b allas t （以）水压载，水压舱W.B.S. with out b enefi t to/of sa lvage不享有获救财产的利益w.c., W.C. w ithou t cha rge;water clos et 免费；洗手间WCG work ing c apita l gua rante e 流动资金担保WCOWorld Cust oms O rgani zatio n 世界海关组织WD w hen d istri buted（股票）发售时交割wd. warr ented（品质）保证的wdth. widt h 广度，宽度Wed W ednes day 星期三W EF W orldEcono mic F orum世界经济论坛W.E.T. West ern E urope an Ti me 西欧时间，即格林尼治时间wf. whar f 码头WFO E wh ollyforei gn ow ned e nterp rises外资独资企业W.G.,w.g. weig ht gu arant eed 保证质量WH wa tt-ho ur 每小时瓦特WHO W orldHealt h Org aniza tion世界卫生组织w hs, w hse.wareh ouse仓库w hslewhole sale批发W I wh en is sued（股票）发行时交割WIP work in p roGRE ss=go ods i n pro gress在制品wk week; wor k 星期；工作W ky. weekl y 每星期的，周刊wmk wate rmark水印Wmk. wate r mar k 水位标记WO C wit houtcompe nsati on 无补偿WP weat her p ermit ting; word proc essin g 天气允许；文字处理W.P. w ithou t pre judic e 不损害（当事人）权利W.P.A. with part icula r ave rage=withavera ge 水渍险W.P.M.words perminut e （电传）每分钟字数W.P.P.water proof pape r pac king防潮纸包装W.R. war risk战争险W.R.=W.W. ware house rece ipt=w areho use w arran t 仓单，仓库收据Wrap wor ldwid e rec eivab les a ssura nce p rotec tion全球应收账款担保措施WTwarra nt （股票）认证股WTwater tight（包、盒）不漏水的，防水的WT,W/T w irele ss te legra phy,wirel ess t eleph one 无线电报；无线电话wt., wgt. wei ght 重量WT O Wo rld T radeOrgan izati on 世界贸易组织W/Ta x wi thhol dingtax 预扣税WW w areho use w arran t; w ith w arran ts 仓库保证；附认股权w/w wa ll-to-wall覆盖全部地面的（地毯）W/W wa rehou se-to-ware house仓至仓W/Wclaus e wa rehou se-to-ware house clau se 仓至仓条款www world wideweb 万维网，全球计算机网X te n dol lars（美国俚语）10美元X e x-int erest无利息X Ro man 10; akiss; an u nknow n num ber,thing, nam e, et c. （罗马数字）10；一吻；未知数（物、名等等）X.ten;X; ou t of十；X；在外x.a. ex al l 无所有权益x.b.,xb; X B ex bonu s; ex tra b udget ary 不附（本期）红利；预算外的X.C.,X. cp. excoupo n 无息债券x.d. e x dis tribu tion不包括（下期股息或红利）分配X-Di s ex-distr ibuti on 无分销X. d.,X. di v. ex divi dend未付红利X-e ffici ency X效率XI, X. i n, X. int. ex i ntere st 利息除外X L ext ra la rge;extra long特大；特长Xm., X'mas C hrist mas 圣诞节X-mark a s ignat ure “X”符号签字（盲人或受伤的人可以画“X”作为签字）Xn Chri stian基督的XN,XW e x-war rant除证X.n.,X. ne w exnew 无权要求新股X.P. exp res p aye=e xtramessa ge pa id 额外通讯费付讫；已令函奉上X R, x.r. ex -rig ht 无优惠权认购新股，除权XS extra smal l 特小Xtr y. ex traor dinar y 非常的，临时的XXXinter natio nal e merge ncy s ignal国际紧急信号Y ex-divid end a nd sa les i n ful l 不计红利，全数出售YYen 元（日本货币单位）Y Yua n 元（中国货币单位）yyard; year; yen码（三英尺）；年；日元Y.A.R. Yo rk-An twerp Rule s 约克-安特卫普规则（海险）YB, yrbk yea rbook年报，年鉴y'day,yest. yest erday昨天YLDyield收益YOB y ear o f bir th 出生年份Y OD ye ar of deat h 死亡年份Y OM ye ar of marr iage结婚年份yo-y o sto ck “悠悠”股票（波动大、不稳定的高价特种股票）y r yea r; yo ur 年；你的Y TB yi eld t o bro ker 经济商收益YTC yiel d to(firs t) ca ll 至通知赎回时收益Y TM yi eld t o mat urity全期收益，到期收益z z ero;zone零；区ZBA z ero b racke t amo unt 零基数预算法ZBB zero-base d bud getin g 零基数预算法，免税金额，免征点Z DD ze ro de fectprogr am 无缺陷计划ZIPcode邮政编码Z. P.G. z ero p opula tiongrowt h 人口零增长Z R zer o cou pon i ssue零息发行zsw k thi s wee k 本周ZT z one t ime 区时Z-TimeZebra time=GMT格林威治时间。
商务英语缩略词构成规则与翻译方法
三、商务英语缩略词的翻译方法
• 5不译法。 • 有些缩略语传人时间已久，不用译成汉语大家都懂得是什 么意思，另外，业内人士熟知的一些专业术语不译出来在 交流时反而更简洁。久而久之，这些不译的英语缩略语不 仅懂英语的人熟悉，连许多不懂英语的人也熟悉起来，于 是在不知不觉中广为流传开来，再也没有必要翻译成汉语 了。 • rhe memory capacity of personal computers had increased from 16KB (kilo bytes)in the late 1970s to 64 MB (megabytes)by the late1990s，with hard disks exceeding 10 GB(gigabytes)． • 个人计算机的存量在二十世纪七十年代末仅为16 KB，而 九十年代后期已达到64 MB，硬盘容量也超过了10 GB。
二、商务英语缩略词读音规则
• （3）借助数字和字母的混合缩略 • 如：I 1 2 go= I want to go（用12的 发音来代替 want to）； • It’s up 2 u=It’s up to you； • Good 9=Good Night（9的发音代替 night）； • B4=before（4的发音代替音节 fore）。
三、商务英语缩略词的翻译方法
• 2意译法。 • 指将英语缩略还原成原文再译出来。这种方法虽 有点麻烦，却能译出原词语的含义，让人一看就 懂，容易记忆。 • GMT(Greenwich Mean Time) subsequently evolved as an imporrant an d wel—recogn ized lime reference for the world． • 后来格林尼治标准时问发展成为一种为世界所使 用的重要的、得到良好公认的时问参考。
商务英语翻译缩略词构成规则及翻译方法
as a Foreign Language) generally starts two Months before the date of the test. 托福考试的报名一般在考试日期的前两个月开始。
（2）首字母和尾字母缩略词
取其词的第一个字母和最后一个字母而成， 例如： Mrs. (Mistress夫人）； Dr. (Doctor,医生；博士）; RD (Road,路）等。
（3）裁割词 猜歌词是一种重要的英语缩略语构词方法，即通过去掉原词的一个
或者多个音节。构成新词。
A 裁割词首 如：phone (telephone,电话），plane (airplane,飞机）等 B 裁割词尾 如: ad (advertisement,广告），mobile (mobilephone, 移动电话）等
（3）借助数字和字母的混合缩略
如：I 1 2 go=I want to go (用12的 发音来代替want to);
It’s up 2 u =It’s up to you; Good 9=Good night (9的发音代替 Night）； B4=before（4的发音代替音节 Fore）。
三、商务英语缩略词的翻译方法
C 裁去首尾 如：scrip (prescriptive,处方，药方），flu (influenza,流感） 等
D 裁去中间 如：maths (mathematics,数学），pacifist (pacificist,和平 主义者）等
常用商务英语缩略语表
常用商务英语缩略语AA accept ed 承兑AA Auditi ng Admini strat ion 审计署AAA 最佳等级abs. abstra ct 摘要a/c, A/C accoun t 帐户、帐目a/c, A/C accoun t curren t 往来帐户、活期存款帐户A&C addend a and corrig enda补遗和勘误Acc. accept anceor accept ed 承兑Accrd.Int accrue d intere st 应计利息Acct. accoun t 帐户、帐目Acct. accoun tant会计师、会计员Acct. accoun ting会计、会计学Acct.No. accoun t number帐户编号、帐号Acct.Tit. accoun t title帐户名称、会计科目ACN air consig nment航空托运单a/c no. accoun t number帐户编号、帐号Acpt. accept anceor accept ed 承兑A/CS Pay. accoun ts payabl e 应付帐款A/CS Rec. accoun ts receiv able应收帐款ACT advanc e corpor ation tax 预扣公司税ACU Asia Curren cy Unit 亚洲货币单位A.C.V actual cash value实际现金价值a.d., a/d afterdate 开票后、出票后ADRS assetdeprec iatio n rangesystem固定资产分组折旧法Adv. advanc e 预付款ad.val.,A/V ad valore m to (accord ing value)从价Agt. agent代理人Agt. agreem ent 协议、契约AJE adjust ing journa l entrie s 调整分录Amt. amount金额、总数Ann. annuit y 年金A/P accoun t paid 已付账款A/P accoun t payabl e 应付帐款A/P accoun tingperiod会计期间A/P advise and pay 付款通知A/R accoun t receiv able应收帐款A/R at the rate of 以……比例a/r all risks（保险）全险Arr. arriva ls, arrive d 到货、到船A/S, a/s aftersight见票即付A/S, acc/s accoun t sales承销帐、承销清单，售货清单ASAP as soon as possib le 尽快ASR accept ancesummar y report验收总结报告ass. assess ment估征、征税assimt. assign ment转让、让与ATC averag e totalcost 平均总成本ATM at the money仅付成本钱ATM Automa tic Teller Machin e 自动取款机（柜员机）ATS automa ted tradesystem自动交易系统ATS automa tic transf er servic e 自动转移服务Attn. attent ion 注意Atty. attorn ey 代理人auct. auctio n 拍卖Aud. audito r 审计员、审计师Av. averag e 平均值a.w. all wool 纯羊毛A/W air waybil l 空运提单A/W actual weight实际重量BBA bank accept ance银行承兑汇票bal. balanc e 余额、差额banky. bankru ptcy破产、倒闭Bat batter y 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 & breakf ast 住宿费和早餐费b.c. blindcopy 密送的副本BC buyercredit买方信贷B/C billsfor collec tion托收汇票B.C. bank cleari ng 银行清算b/d brough t down 转下页Bd. bond 债券B/D billsdiscou nted已贴现票据B/D bank draft银行汇票b.d.i. both datesinclus ive, both days inclus ive 包括头尾两天B/E bill of entry报关单b.e., B/E bill of exchan ge 汇票BEP breake ven point保本点、盈亏临界点b/f brough t forwar d 承前BF bonded factor y 保税工厂Bfcy. Benefi ciary受益人B/G, b/g bonded goods保税货物BHC Bank Holdin g Compan y 银行控股公司BIS Bank of Intern ation al Settle ments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 origin al bill of lading origin al 提货单正本bldg. buildi ng 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 beginn ing of month月初b.o.m. bill of materi als 用料清单BOO build-operat e-own 建造-运营-拥有BOOM build-operat e-own-mainta in 建造-运营-拥有-维护BOOT build-operat e-own- transf er 建造-运营-拥有-转让b.o.p. balanc e of paymen ts 收支差额BOT balanc e of trade贸易余额BOY beginn ing of year 年初b.p., B/P billspayabl e 应付票据Br. branch分支机构BR bank rate 银行贴现率b.r., B/R billsreceiv able应收票据Brok. broker or broker age 经纪人或经纪人佣金b.s., BS, B/S balanc e 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 telegr aphic transf er 银行电汇BV book value票面价值Cc. cents分C cash; coupon; curren cy 现金、息票、通货C centig rade摄氏（温度）C. A. charte red accoun tant; chiefaccoun tant特许会计师、主任（主管）会计师C. A. commer cialagent商业代理、代理商C. A. consum ers' associ ation消费者协会C/A capita l accoun t 资本帐户C/A curren t accoun t 往来帐C/A curren t assets流动资产C. A. D cash agains t documn et 交单付款can. cancel led 注销cap. capita l 资本CAPM capita l assetpricin g model固定资产计价模式C. A. S. cost accoun tingstanda rds 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delive ry 先付款后交货C. C. cashie r's check银行本票C. C contra credit贷方对销c/d carrie d down 过次页、结转下期CD certif icate of deposi t 存单c/f carryforwar d 过次页、结转CG capita l gain 资本利得CG capita l goods生产资料、资本货物C. H. custom house海关C. H. cleari ng house票据交换所Chgs charge s 费用Chq. cheque支票C/I certif icate of insura nce 保险凭证CIA certif ied intern al audito r 注册内部审计员c. i. f. , C. I. F. cost, insura nce and freigh t 到岸价，货价+保险+运费C. I. T. compre hensi ve income tax 综合所得税Ck. check支票C. L. call loan 短期拆放C / L curren t liabil ities流动负债C. M. A. certif icedmanage mentaccoun tant注册管理会计师CMEA, Comeco n Counci l for Mutual Econom ic Assist ance经济互助委员会CML capita l market line 资本市场线性CMO Collat erali sed Mortga ge Obliga tions担保抵押贷款债务CMV curren t market value现时市场价值CN consig nment note 铁路运单CN credit note 贷方通知书c/o carrie d over 结转后期C. O., C/O cash order现金汇票、现金订货C. O. certif icate of origin产地证明书Co. compan y 公司COBOLCommon Busine ss Orient ed Langua ge 通用商业语言CoComCoordi natin g Commit tee for Multil atera l Export Contro ls 多边出口控制协调委员会c. o. d, C. O. D. cash on delive ry 货到付款Col. column帐栏Coll. collat eral担保、抵押物Coll. collec tion托收Com.; comm. commis sion佣金cont. contai ner 集装箱cont., contr. contra ct 契约、合同conv., cv., cvt. conver tible可转换的、可兑换的Cor. corpus本金Cor. corres poden t 代理行Corp. corpor ation公司CP. commer cialpaper商业票据C. P. A certif ied Public Accoun tant注册公共会计师CPB ChinaPatent Bureau中国专利局CPI consum er priceindex消费者价格指数CPM cost per thousa nd 每一千个为单位的成本CPP curren t purcha singpower现行购买力Cps. coupon s 息票CPT carria ge paid to 运费付至......C/R compan y's risk 企业风险Cr. credit贷记、贷方CR carrie r's risk 承运人风险CR curren t rate 当日汇率、现行汇率CR cash receip ts 现金收入CR classrate 分级运费率CS civilservan t; civilservic e 公务员、文职机关CS conver tible securi ties可转换证券C. S. capita l stock股本CSI custom er satisf actio n index顾客满意指数csk. cask 木桶CT corpor ate treasu rer 公司财务主管CT cabletransf er 电汇ct crate板条箱ctge cartag e 货运费、搬运费、车费Cts. cents分CTT capita l transf er tax 资本转移税cu cubic立方CU custom s unions关税联盟cu. cm. cubiccentim eter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. cumula tiveprefer ence(share)累积优先（股）cur. curr. curren t 本月、当月CV conver tible securi ty 可转换债券CVD counte rvail ing duties抵消关税、反倾销税C.V. P. analys is Cost Volume Profit analys is 本---量---利分析C. W. O. cash with order订货付款Cy. curren cy 货币CY calend ar year 日历年CY contai ner 整装货柜CY contai ner yard 货柜堆场、货柜集散场DD degree; draft度、汇票D/A deposi t accoun t 存款帐户D/A docume nt agains t accept ance承兑交单d/a days afteraccept ance承兑后......日（付款）D. A. debitadvice欠款报单D. B day book 日记帐、流水帐DB method declin ing balanc e (deprec iatio n) method递减余额折旧法D. C. F. method discou ntedcash flow method现金流量贴现法D/D docume ntary draft跟单汇票D. D.; D/D demand draft即期汇票D/d; d/d days afterdate 出票后......日(付款)d. d. dry dock 干船坞DDB method double declin ing balanc e (deprec iatio n) method双倍递减余额折旧法D. D. D deadli ne delive ry date 交易最后日期def. defici t 赤字、亏损dem. demurr age 滞期费Depr. deprec iatio n 折旧d. f; D. F.; d. frt. dead freigh t 空舱费D. G danger ous goods危险货物diff. differ ence差额Dis. discou nt 折扣、贴现dish'd; dishddishon ored不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd divide nd 红利、股息D-J Dow Jones& Co. 美国道-琼斯公司DJIA Dow JonesIndust rialAverag e (StockIndex)道-琼斯工业股票指数DJTA Dow JonesTransp ortat ion Averag e 道-琼斯运输平均数DJUA Dow JonesUtilit y Averag e 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 discre tiona ry limit无条件限制DLD deadli ne date 最后时限Dls. ; Dol(s); Doll(s) dollar s 元DM Deutsc he Mark; D-mark; Deutsc hmark; 德国马克DMCs develo pingmember countr ies 发展中国家DN date number日期号DN; D/N debitnote 借记通知单DNR do not reduce不减少do.; dto. ditto同上、同前D/O delive ry order发货单Doc(s) docume nts 凭证、单据、文件doc. att. docume nts attach ed 附单据、附件Doc. code docume nt code 凭证（单据）编号D. O. G. days of grace宽限日数DOR date of reques t 要求日DP; D/P docume nt agains t paymen t 交单付款DPI dispos ableperson al income个人可支配收入DPOB date and placeof birth出生时间和地点DPP damp proofi ng 防潮的Dr. debit借记、借方D. R.; DR discou nt rate 贴现率、折扣率Dr debtor债务人DR deposi t receip t 存单、存款收据dr. drawer借方DS; d/s days aftersight(days' sight)见票后.......日(付款) ds.; d's days 日dstn. destin ation日的地(港)DTC Deposi t taking compan y 接受存款公司DTC Deposi t TrustCompan y 储蓄信托公司dup.; dupl.; dupte. duplic ate 副本DVP delive ry versus paymen t 付款交货dy.; d/y day; delive ry 日、交货dz dozen一打EE. exchan ge; export交易所、输出E. & O. E. errors and omissi ons except ed 如有错漏，可加更正e.a.o.n. except as otherw ise noted除非另有说明EAT earnin gs aftertax 税后收益EB ex budget ary 预算外EBIT earnin gs before intere st and tax 扣除利息和税金前收益EBS Electr onicBrokin g Servic e 电子经纪服务系统EBT earnin g before taxati on 税前盈利EC Europe an Commun ity; Europe an Commis sion欧洲共同体、欧洲委员会EC export credit出口信贷EC errorcorrec ted 错误更正Ec. exempl i causa例如Ec. ex coupon无息票ECA export credit agency出口信贷机构ECAFE Econom ic Commis sionfor Asia and the Far East 亚洲及远东经济委员会ECE Econom ic Commis sionfor Europe欧洲经济委员会ECG Export Credit Guaran tee 出口信用担保ECI export credit insura nce 出口信用保险ECR export credit refina ncing出口信贷再融资ECT estima ted comple tiontime 估计竣工时间ECU Europe an Curren cy Unit 欧洲货币单位E/D export declar ation出口申报单ED ex divide nd 无红利、除息、股利除外EDD estima ted delive ry date 预计交割日EDI electr onicdata interc hange电子数据交换EDOC effect ive date of change有效更改日期EDP Electr onicData Proces sing电子数据自理E. E.; e.e errors except ed 如有错误，可加更正EERI Effect ive Exchan ge Rate Indexe s of Hong Kong 港汇指数EET East Europe an Time 东欧时间EF export financ e 出口融资EF Exchan ge Fund 外汇基金EFT electr onicfundstransf er 电子资金转帐EFTA Europe an Free TradeArea (Associ ation) 欧洲自由贸易区（协会）EGM Extrao rdina ry Genara l Meetin g 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Econom ic Integr ation Loan 世界银行经济一体化贷款EL export licens e 出口许可证ELI extralow impuri ty 极少杂质EMF Europe an Moneta ry Fund 欧洲货币基金EMIP equiva lentmean invest mentperiod等值平均投资期EMP end-of monthpaymen t 月末付款EMP Europe an main ports欧洲主要港口EMS Europe an Moneta ry System欧洲货币体系EMS expres s mail servic e 邮政特快专递EMU Europe an Moneta ry Union欧洲货币联盟enc enclos ed 停业encl(s). enclos ure 附件encd. enclos ed 附件End. ; end. endors ement背书Entd. entere d 登记人EOA effect ive on or about大约在.......生效EOD everyotherday 每隔一日EOE Europe an Option s Exchan ge 欧洲期权交易EOM end of month月底EOQ econom ic orderquanti ty 最底订货量EOS end of season季末EOU export-orient ed unit 出口型单位EOY end of year 年终EPD earlie st possib le date 最早可能日期EPN export promis sorynote 出口汇票EPOS electr onicpointof sale 电子销售点EPR earnin gs priceratio收益价格比率EPR effect ive protec tionrate 有效保护率EPS earnin gs 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 presen t valueindex超现值指数EPZ export proces singzone 出口加工区ERM exchan ge rate mechan ism 汇率机制ERS Export Refina nce Scheme出口再融资计划ESOP Employ ee StockOwners hip Plan 职工持股计划Est. estate财产、遗产EST Easter n Standa rd Time 美国东部标准时间et seq. et sequen ts 以下ETA estima ted time of arriva l 预计到达时间ETD estima ted tiem of depart ure 预计出发时间ETDZ Econom ic and Techno logic al Develo pment Zone 经济技术开发区ETLT equalto or less than 等于或少于ETS estima ted time of sailin g 预计启航时间EU Europe an Union欧盟EUA Europe an Unitsof Accoun t 欧洲记帐单位ex.; exch exchan ge 汇兑、况换excl. exclus ive 另外、不在内ex cont. from contra ct 从合同ex cp. ex coupon无息票ex div. ex divide nd 无股息Exp. export出口Extd. extend展期EXW ex works工厂交货价Ff feet 英尺F dealtin flat 无息交易的f. follow ing (page) 接下页f. fairs定期集市F. A. face amount票面金额F. A. fixedassets固定资产F. A freigh t agent货运代理行FA free alongs ide 启运港船边交货FABB Fellow of the Britis h Associ ation of Accoun tants and Audito rs 英国会计师和审计师协会会员FAC facili ty 设施、设备f.a.c. fast as can 尽快FACT factor analys is charttechni que 因素分析图解法fad. free delive ry (discha rge, dispat ch) 免费送货F. A. F. free at factor y 工厂交货FAIA Fellow of the Associ ation of Intern ation al Accoun tants国际会计协会会员F. A. Q fair averag e qualit y （货品）中等平均质量F. A. S. free alongs ide ship 发运地船边交货价FASB Financ ial Accoun tingStanda rds Boards财务会计标准委员会FAT fixedassettransf er 固定资产转移FAT factor y accept ancetest 工厂验收试验FB foreig n bank 外国银行F. B. E. foreig n bill of exchan ge 外国汇票F. C. fixedcapita l 固定资本F. C. fixedcharge s 固定费用F. C. future contra ct 远期合同fc. franc法郎FCA Fellow of the Instit ute of Charte red Accoun tants特许会计师学会会员FCG foreig n curren cy guaran tee 外币担保FCL full contai ner load 整货柜装载FCL/LCL full contai ner load/less (than)full contai ner load 整装/分卸FCR forwar der's cargoreceip t 货运代理行收据FCT forwar dingagent's certif icate of transp ort 货运代理行领货证fd. fund 资金FDB method fixedrate on declin ing balanc e method定率递减余额折旧法FDI foreig n direct invest ment外商直接投资FDIC Federa l Deposi t Insura nce Corpor ation联邦储蓄保险公司FE foreig n exchan ge 外汇FE future exchan ge 远期外汇FF French franc法国法郎fib free into barge驳船上的交货价FIBC financ ial instit ution buyercredit policy金融机构买方信贷险FIFO firstin, firstout 先进先出法fin. stadg.(stndg.) financ ial standi ng 资信状况fin. stat. (F/S) financ ial statem ent 财务报表fin.yr. financ ial year 财政年度FINA follow ing itemsnot availa ble 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 financ e leaseguaran tee 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 airpor t FOB airpor t (启运）机场交货（价）FOBSTfree on boardstowed and trimmi ng 包括清理及平仓的离岸价格F.O.C. free of charge免费FOCUSFinanc ial and Operat ionsCombin ed Unifor m 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 forwar d; forwar ded 转递FOREX foreig n exchan ge 外汇FOS free on steame r 蒸汽船上交货（价）FOUO for offici al use only 仅用于公事FOW, f. o. w. free on wagon（启运站）火车上交货（价）FOX Future s and Option s Exchan ge 期货和期权交易所FP floati ng policy浮动政策FP fullypaid 已全付的FRA forwar d rate agreem ent 远期利率协议FRCD floati ng rate certif icate of deposi t 浮动利率存单frt., frgt. forwar d 期货、远期合约free case no charge for case 免费事例FREF fixedrate export financ e 固定利率出口融资frt. & grat. freigh t and gratui ty 运费及酬金Frt. fwd freigh t forwar d 运费待付Frt. ppd freigh t prepai d 运费已付FS finalsettle ment最后结算FSR feasib ility studyreport可行性研究报告FTW free tradewharf码头交易FTZ free tradezone 自由贸易区fut. future s 期货、将来FV face value面值FVA fair valueaccoun ting合理价值法FWD forwar d (exchan ge) contra ct 远期合约F.X. foreig n exchan ge 外汇FX broker foreig n exchan ge broker外汇经纪人fxd fixed固定的FXRN fixedrate note 定息票据FY fiscal year (financ ial year) 财政（务）年度fy. pd. fullypaid 全部付讫FYI for your inform ation供您参考Gg gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. genera l agent总代理商、总代理人GA go ahead办理、可行GAAP genera l Accept ed Accoun tingPrinci ples通用会计准则GAAS Genera lly Accept ed Auditi ng Standa rd 通用审计标准GAC Genera l Admini strat ion of Custom s 海关总署gal., gall gallon加仑gas. gasoli ne 汽油GATT Genera l Agreem ent on Tariff s and Trade关税及贸易总协定GCL govern mentconces siona l loan 政府优惠贷款GDP grossdomest ic produc t 国内生产总值gds. goods商品、货物GJ genera l journa l 普通日记帐GL genera l ledger总分类帐gm. gram(s) 克GMP gradua ted paymen t mortga ge 递增付款按揭GND grossnation al demand国民总需求GNE grossnation al expedi tures国民支出总额GNP grossnation al produc t 国民生产总值GOFO gold forwar d rate 黄金远期利率GP grossprofit毛利GPP genera l purcha singpower总购买能力gr. (grs.) wt. grossweight毛重GR grossrevenu e 毛收入GS grosssales销售总额GSP genera lised system of prefer ences普惠制GTM good this month本月有效GTW good this week 本星期有效HHAB houseair bill 航空托运单HAWB houseair waybil l 航空托运单HCA histor icalcost accoun ting历史成本会计hdqrs. headqu arter s 总部hg. hectog ram 一百公克HIBORHong Kong Interb ank Offere d Rate 香港银行同业拆借利率hifo highes t-in, first-out 高入先出法H. in D. C. holder in due course正当持票人Hi-Q high qualit y 高质量HIRCShigh intere st rate curren cies高利率货币hi-tech high techno logy高技术HKD Hong Kong dollar香港元HKI Hong Kong Index香港指数hl. hectol iter百升hldg. holdin g 控股Hon'd honore d 如期支付的HSCPI Hang Seng Consum er PriceIndex恒生消费价格指数HSI Hang Seng Index恒生指数hwevr. howeve r 无论如何Hz hertz赫兹II. A. intang ibleassets无形资产I & A invent ory and alloca tions库存和分配IAS Intern ation al Accoun tingStanda rd 国际会计标准IB invest mentbankin g 投资银行（业）I. B. invoic e book 发票簿IBA Intern ation al Bank Associ ation国际银行家协会IBBR interb ank bid rate 银行间报价利率I. B. I invoic e book inward购货发票簿IBNR incurr ed but not report ed 已发生未报告I. B. O. invoic e book outwar d 销货发票簿IBOR inter-bank offere d rate 银行间的拆借利率ICB intern ation al compet itive biddin g 国际竞标ICIA Intern ation al Credit Insura nce Associ ation国际信用保险协会ICJ Intern ation al Courtof Justic e 国际法庭ICM intern ation al capita l market国际资本市场ICONs indexcurren cy option notes指数货币期权票据ICOR increm ental capita l-output ratio资本-产出增量比I. C. U. Intern ation al Code Used 国际使用的电码IDB indust rialdevelo pment bond 工业发展债券IDB Inter-Americ an Develo pment Bank 泛美开发银行IDB inter-dealer broker交易商之间经纪人IDC intang ibledevelo pment cost 无形开发成本IDR intern ation al deposi taryreceip t 国际寄存单据IE indire ct export间接出口I. F. insuff icien t fund 存款不足IFB invita tionfor bids 招标邀请I. G. imperi al gallon英制加仑IL, I/L import licenc e 进口许可证ILC irrevo cable letter of credit不可撤销信用证IMF Intern ation al Moneta ry Fund 国际货币基金组织imp. import进口，输入Inc. incorp orate d 注册（有限）公司incl. inclus ive 包括在内incldd. includ ed 已包含在内incldg. includ ing 包含inl. haul inland haulag e 内陆运输费用INLO in lieu of 代替Ins, ins. insura nce 保险inst. instan t 即期、分期付款Instal., instal. instal lment分期付款Int., int. intere st 利息inv., Inv. invoic e 发票、付款通知in trans(I. T.) in transi t. 在(运输）途中inv.doc./attach. invoic e with docume nt attach ed 附提货单的发票Inv't., invt. invent ory 存货I-O input-output输入--输出IOU I owe you 借据IOV inter-office vouche r 内部传票IPN indust rialpromis sorynote 工业汇票IPO initia l public offeri ng 首次发售股票IQ import quota进口配额IR Inland Revenu e 国内税收I. R. inward remitt ance汇入款项IRA indivi dualretire mentaccoun t 个人退休金帐户IRA intere st rate agreem ent 利率协议IRR intere st rate risk 利率风险IRR intern al rate of return内部收益率irred. irrede emabl e 不可赎回的IRS intere st rate swap 利率调期IS Intern ation al System公制度量衡ISIC Intern ation al Standa rd Indust rialClassi ficat ion 国际标准产业分类IT inform ation techno logy信息技术IT intern ation al tolera nce 国际允许误差I/T income tax 所得税ITC invest menttax credit投资税收抵免ITO Intern ation al TradeOrgani zatio n 国际贸易组织ITS interm arket tradin g system跨市场交易系统IV invest mentvalue投资价值JJ., Jour. journa l 日记帐J. A. (J/A) jointaccoun t 联合（共管）帐簿J. D. B. journa l day-book 分类日记帐J/F, j/f journa l folio日记帐页数J. V. jointventur e 合资经营企业J. V. journa l vouche r 分录凭单JVC jointventur e compan y 合资公司KK. D. knocke d down 拆散K. D. knocke d down price成交价格kg kilogr am 千克kilom. kilome ter 千米kv kilovo lt 千伏kw kilowa tt 千瓦KWH kilowa tt-hour 千瓦小时LL listed (securi ties)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter公升L. A. (L/A) letter of author ity 授权书L. A. liquid assets流动资产L. B. letter book 书信备查簿LB licens ed bank 许可银行lb pound磅LC (L/C) letter of credit信用证LCL/FCL less than contai ner load/full contai ner load 拼装/整拆LCL/LCL less than contai ner load/less than contai ner load 拼装/拼拆L.& D. loansand discou nts 放款及贴现L&D loss and damage损失和损坏ldg. loadin g 装（卸）货L/F ledger folio分类帐页数LG letter of guaran tee 保函Li. liabil ity 负债LI letter of intere st (intent) 意向书lifo (LIFO) last in, firstout 后进先出法L. I. P. (LIP) life insura nce policy人寿保险单LIRCs low intere st rate curren cies低利率货币L/M list of materi als 材料清单LMT localmean time 当地标准时间LRP limite d recour se projec t 有限追索项目LRPF limite d recour se projec t financ ing 有限追索项目融资l. s. lump sum 一次付款总额l. s. t. localstanda rd time 当地标准时间LT long term 长期Ltd. limite d 有限（公司）Mm millio n 百万M mature d 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 & acquis ition兼并收购MA my accoun t 本人帐户Mat. maturi ty 到期日Max., max maximu m 最大量M. B. memora ndumbook 备忘录MBB mortga ge-backed bonds抵押支持的债券MBO manage mentby object ives目标管理M/C margin al credit信贷限额m/c metall ic curren cy 金属货币MCA mutual curren cy accoun t 共同货币帐户MCP mixedcredit progra m 混合信贷计划M/d months afterdeposi t 出票后......月M. D. maturi ty date 到期日M. D. (M/D) memora ndumof deposi t 存款(放）单M. D. malici ous damage恶意损坏mdse. mercha ndise商品MEI margin al effici encyof invest ment投资的边际效率mem. memora ndum备忘录MERM multil atera l exchan ge rate model多边汇率模型M. F. mutual funds共同基金MF mezzan ine financ ing 过渡融资mfg. manufa cturi ng 制造的MFN most favour ed nation s 最惠国mfrs. manufa cture rs 制造商mg millig ram 毫克M/I marine insura nce 海险microone millio nth part 百万分之一min minimu m 最低值、最小量MIP monthl y invest mentplan 月度投资计划Mk mark 马克mks. marks商标mkt. market市场MLR minimu m lendin g rate 最低贷款利率MLTG medium-and-long-term guaran tee 中长期担保M. M. moneymarket货币市场mm millim eter毫米MMDA moneymarket deposi t accoun t 货币市场存款帐户MMI majormarket index主要市场指数MNC multin ation al corpor ation跨（多）国公司MNE multin ation al enterp rise跨国公司MO (M. O.) moneyorder汇票mo. month月MOS manage mentoperat ing system经营管理制度Mos. months月MP market price市价M/P months afterpaymen t 付款后......月MPC margin al propen sityto consum e 边际消费倾向Mrge.(mtg. ) mortga ge 抵押MRJ materi als requis ition journa l 领料日记帐MRO mainte nance, repair and operat ion 维护、修理及操作MRP manufa cture r's recomm ended price厂商推荐价格MRP materi al requir ement planni ng 原料需求计划MRP monthl y report of progre ss 进度月报MRR mainte nance, repair and replac e 维护、修理和替换M/s months of sight见票后.......月msg messag e 留言MT medium term 中期M/T mail transf er 信汇mthlymonthl y 每月MTI medium-term insura nce 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位Nn. net 净值N. A. net assets净资产n. a not availa ble 暂缺N. A. non-accept ance不承兑NA not applic able不可行N. B. nota bene 注意NC no charge免费N/C net capita l 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delive ry 未能到达ND next day delive ry 第二天交割NDA net domest ic asset国内资产净值N.E. net earnin gs 净收益n. e. no effect s 无效n. e. not enough不足negb. negoti able可转让的、可流通的Neg. Inst., N. I. negoti ableinstru ments流通票据nego. negoti ate 谈判N. E. S. not elsewh ere specif ied 未另作说明net. p. net procee ds 净收入N/F no fund 无存款NFD no fixeddate 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 intere st 净利息NIAT net income aftertax 税后净收益NIFO next in, firstout 次进先出法nil nothin g 无NIM net intere st margin净息差NIT negati ve income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautic al mile 海里NM no marks无标记N. N. no name 无签名NNP net nation al produc t 国民生产净值NO. (no.) number编号、号数no a/c no accoun t 无此帐户NOP net open positi on 净开头寸NOW a/c negoti ableorderof withdr awal可转让存单帐户N/P net profit净利NP no protes t 免作拒付证书N. P. notespayabl e 应付票据NPC nomina l protec tioncoeffi cient名义保护系数NPL non-perfor mingloan 不良贷款NPV method net presen t valuemethod净现值法N. Q. A. net quickassets速动资产净额NQB no qualif ied bidder s 无合格投标人NR no rated（信用）未分等级N/R no respon sibil ity 无责任N. R. notesreceiv able应收票据N. S. F. (NSF) no suffic ientfund 存款不足NSF checkno suffic ientfund check存款不足支票nt. wt. net weight净重NTA net tangib le assets有形资产净值NTBs non-tariff s barrie rs 非关税壁垒ntl no time lost 立即NTS not to scale不按比例NU name unknow n 无名N. W. net worth净值NWC net workin g capita l 净流动资本NX not exceed ing 不超过N. Y. net yield净收益NZ$ New Zealan d dollar新西兰元常用商务英语缩略语表I I(O-P-Q)Oo order订单o. (O.) offer发盘、报价OA open accoun t 赊帐、往来帐o/a on accoun t of 记入......帐户o. a. overal l 全面的、综合的OAAS operat ional accoun tingand analys is system经营会计分析制OB otherbudget ary 其他预算O. B. ordina ry busine ss 普通业务O. B. (O/B) orderbook 订货簿OB/OS indexoverbo ught/overso ld index超买超卖指数OBV on-balanc e 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.) overdr awn 透支OD overdr aft 透支O/d on demand见票即付O. E. (o. e. ) omissi on except ed 遗漏除外O. F. oceanfreigh t 海运费OFC open for cover预约保险O. G. ordina ry goods中等品O. G. L. Open Genera l Licens e 不限额进口许可证OI origin al issue原始发行OII overse as invest mentinsura nce 海外投资保险ok. all correc t 全部正确o. m. s. output per manshi ft 每人每班产量O. P. old price原价格O. P. open policy不定额保险单opp opposi te 对方opt. option al 可选择的ord. ordina ry 普通的OS out of stock无现货O/s outsta nding未清偿、未收回的O. T. overti me 加班OTC over-the -counte r market市场外交易市场OVA overhe ad varian ce analys is 间接费用差异分析OW offerwanted寻购启示OWE optimu m workin g effici ency最佳工作效率oz ounce(s) 盎司ozws. otherw ise 否则Pp 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. partic ularaverag e; powerof attorn ey 单独海损；委托书P.A. person al accoun t; privat e accoun t 个人账户、私人账户p.a., per ann. per annum每年P&A profes siona l and admini strat ive 职业的和管理的。
商务英语考试必备缩略语(下)
商务英语考试必备缩略语（下）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。
商务英语常用缩略词-T-V
商务英语常用缩略词:T-V为了让大家更好的准备商务英语BEC考试，给大家整理了商务英语常用缩略词,下面就和大家分享，来欣赏一下吧。
商务英语常用缩略词:Tt 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 信托借款人工具(公司)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T.C. travelers check 旅行支票TCI trade credit insurance 贸易信用保险TCIC technical credit insurance consultants 技术信用保险顾问，TCM traditional Chinese medicine 中国传统医学，中医TD time deposit 定期存款TD Treasury Department (美国)财政部TDA Trade Development Authority 贸易发展当局TDC technical development corporation 技术开发公司TDC Trade Development Council (香港)贸易发展局TDR Treasury Deposit Receipt 国库券存据Tech technical 技术的Tel. telephone number 电话号码telecom telecommunications 通讯temp temperature; temporary (secretary) 温度;临时(秘书)TESSA Tax Exempt Special Savings Account 免税特别储蓄帐户TEU twenty-foot-equipment unit (货柜、集装箱)20英尺当量单位TF trade finance 贸易融资t.f. till forbid 直到取消为止tgm. telegram 电报three Ts type, terms, technique 交易三要素，即交易类型，交易条件，销售技术thro., thru. through 经由，通过Thu. Thursday 星期四TIP to insure promptness 确保迅速TIR carnet Transports Internationaux Routier (法国)国际公路运输证tks. thanks 致谢，感谢tkt ticket 票TL time loan; total loss; trade-last 定期贷款;总损失;最后交易TLO, T.L.O. total loss only=free from/of all average 全损赔偿险TLX telex=teleprinter/teletypewriter exchange 电传TM trademark 商标TM telegram with multiple addresses 分送电报TMA Terminal Market Association 最终市场协会TMO telegraph money order 电汇单TN treasury note 国库券TNC transnational/multinational company 跨国公司TOD time of delivery 发货时间Tonn. tonnage 吨位(数)TOP Trade Opportunities Program (美国)贸易机会计划T.O.P. turn over, please 请翻转TPM total productive maintenance 总生产维修(护)制TPND theft, pilerage, and non-delivery 偷窃及不能送达险tpo telephoto 电传照片，传真TQ tariff quota 关税配额T.Q., t.q. tale quale (拉丁)按现状，现状条件TQC total quality control 全面质量控制TR telegram restante; trust receipt 留交电报;信托收据T.R. tons registered (船舶)注册吨位Tr. transfer 过户，转让traditio symbolia (拉丁)象征性交费Tranche CD certificate of deposit 份额存单trans translated 译本treas treasurer 会计，出纳，库管，司库Trip. triplicate 一式三份中的一份Triple A 3A 3A级，最佳债券评级TRS terminal receiving system 港外待运仓收货制度TRT Trademark Registration Treaty 商标注册条约TSP Total Suspended Particle 总空中悬浮物(污染指标) TST test 检查，检测TT Testamentary Trust 遗嘱信托TT, T/T telegraphic transfer 电汇T.T.B. telegraphic transfer bought 买入电汇T.T.S. telegraphic transfer sold 卖出电汇TTY teletypewriter 电报打字员TU Trade Union 工会，职工协会Tue, Tues Tuesday 星期二TV terminal value; television 最终价值;电视TW transit warehouse 转口仓库TWI training within industry 业内训练txt. text 课文，电文，正文Ty. territory 领土，(推销员的)推销区域TE Card travel and entertainment card 旅行和娱乐信用卡TH temperature and humidity 温度和湿度TM time and material 时间和材料T/C time charter 定期租船，计时租船t/km ton kilometer 顿/千米商务英语常用缩略词:UU union; upper; fashionable; polite 联盟;上等;时髦;礼貌U, U. unit; United 单位;联合的;联合(公司)U.A. unit of account 记账单位，记价单位U.K./Cont. United Kingdom or Continent 英国或欧洲大陆(港口)U.K.f.o. United Kingdom for orders 英国沿岸的指定港口U.L.C.C. ultra large crude carrier 超大型油轮U/A underwriting account 保险帐户u/c. undercharge 不足的价钱，少讨的价钱U/M unscheduled maintenance 计划外维护U/W, UW underwriters 保险公司，承销人UAE the Union of Arab Emirates (阿拉伯联合酋长国)阿联酋Uberrimae fidei of the utmost good faith 最诚信的UBR uniform business rate 统一商业税率UBS Union Bank of Switzerland 瑞士联合银行，UCP Uniform Customs and Practice (for Documentary Credit) (跟单信用证)统一惯例与事物UGT, ugt urgent (电报用语)急电，加急UHF ultra high frequency 超高频UIT Unit Investment Trust 单位投资信托UITF Urgent Issue Task Force (财务报表)紧急补救解释处Ull. ullage 缺量，损耗ult. ultimo (拉丁)(商业函电)上月的Ultra vires beyond the powers of 超过......的权限(有限公司) UN United Nations 联合国undelvd. undelivered 未装运的Univ university 大学unkwn. unknown. 未知的unrevd. unreceived 未收到的UNSYM unsymmetrical 不对称的UOS unless otherwise specified 除非有特别说明UPC Uniform Practice Code 《统一作法法典》UPR unearned premiums reserve 未获得保险金储备ur. your 你的US United States; Unlisted securities 美国;未上市证券USD United States dollar 美元USG United States gallon 美国加仑USIT Unit Share Investment Trust 单位股投资信托USM Unlisted Securities Market 为挂牌(上市)证券市场UT universal time 世界标准时间，格林威治时间UUE use until exhausted 用完为止UV under voltage; ultraviolet 电压不足;紫外线商务英语常用缩略词:Vv refer to 参见v., vs versus (拉丁)对V Roman 5; victory; volt (罗马数字)5;胜利;(电压)伏V.A. value analysis 价值分析VAB vertical assembly building 垂直装配建筑物vac vacation 假期vac. vacant (职位)空缺，(旅馆、公寓)空房间VAT value added tax 增值税VC Vice Chairman; Vice Chancellor; Vice Consul 副主席;副首相;副总理;副领事，VD volume deleted 勾销的数量VE value engineering 价值工程Veep Vice president 副总裁VER voluntary export restraint 自愿出口限制Ves. vessel 船舶via. through, by way of 经由，通过vid vide (see) (拉丁)参看，请看VIP Very Important Person 贵宾vis major (拉丁)不可抗力viz. videlicet, namely (拉丁)即，也就是VL value line investment survey 价值线投资概览法V-mail video-mail 声像电子邮讯系统VOD video on demand 交互电视技术系统vol. volume 量，额，本，卷，容积voy. voyage 航海，航程VQA vendor quality assurance 售主质量保证VQC vendor quality certification 售主质量确认VQD vendor quality defect 售主质量缺陷VRM variable rate mortgage 可变利率抵押VS/N vendor serial number 售主系列号VSI vendor shipping instruction 售主船运说明VSO Voluntary Service Overseas 海外义务服务VSQ very special quality 特级质量VSSP vendor standard settlement program 售主标准程序结算VTC Voting Trust Certificate 股东投票权信托证书VTP vendor test program 售主检测计划VTR video tape record 录像带录像。
商务英语常用缩略语表.
商务英语常用缩略语表缩写全称中文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 document 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. certified 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 V olume 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 Collateralized 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 (depreciation) 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Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现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 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.; 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e.g. Exempli gratia 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 General 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 sequentia (=and the following) 以下ETA estimated time of arrival 预计到达时间ETD estimated time 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 International Accountants 国际会计协会会员FAIA Fellow of the American Institute of Architects 美国建筑师协会会员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 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FV A 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 expenditures 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 generalized 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ICON 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 Class 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ITO International Trade Organization 国际贸易组织ITS Inter-market 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 拼装/整拆LCL/LCL less than container load/less than cont 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LIRC low interest rate currencies 低利率货币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 of deposit 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MA M.A. Master of Arts 文科硕士Mat. 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Memo 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 favored 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 Schedule 主产品进度表Mrge 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/物资需求计划MRR maintenance, repair and replace 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 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 man-shift 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 sys 经营会计分析制OB other budgetary 其他预算OB/OS index overbought/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. Operation 经营；操作；运作opp 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&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> 由...代理PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POE port of entry 报关港口POP point-of-purchase (advertisement) 购买现场广告POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS 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 Tr 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. running days=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/G Ready to Go 运行就绪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RDTC registered deposit taking company 注册接受存款公司。
商务英语听力词汇：t系列单词
商务英语听力词汇：t系列单词篇一
tactic n. 战术，兵法
tailor v. 特制产品
tailor made products 特制产品
take on 雇用
takeover n. 接管
target n. 目标
v. 把……作为目标
tariff n. 关税;价目表
task n. 任务，工作
task force n. 突击队，攻关小队(为完成某项任务而在一起的一组人)
tax n. 税，税金
capital gains tax n. 资本收益税
corporation tax n. 公司税，法人税
income tax n. 所得税
value added tax 增值税
tax allowance 免减税
篇二
tax avoidance 避税
taxable 可征税的
taxation 征税
tax-deductible 在计算所得税时予以扣除的telesales n. 电话销售，电话售货
temporary adj. 暂时的
temporary post 临时职位
tender n./v. 投标
territory n. (销售)区域
tie n. 关系，联系
throughput n. 工厂的总产量
TQC(=Total Quality Control) n. 全面质量管理*track record n. 追踪记录，业绩
trade n./v. 商业，生意;交易，经商
balance of trade 贸易平衡。
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商务英语常用缩略词:T-V
为了让大家更好的准备商务英语BEC考试，给大家整理了商务英语常用缩略词,下面就和大家分享，来欣赏一下吧。
商务英语常用缩略词:T
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 信托借款人工具(公司)
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
T.C. travelers check 旅行支票
TCI trade credit insurance 贸易信用保险
TCIC technical credit insurance consultants 技术信用保险顾问，
TCM traditional Chinese medicine 中国传统医学，中医
TD time deposit 定期存款
TD Treasury Department (美国)财政部
TDA Trade Development Authority 贸易发展当局
TDC technical development corporation 技术开发公司
TDC Trade Development Council (香港)贸易发展局
TDR Treasury Deposit Receipt 国库券存据
Tech technical 技术的
Tel. telephone number 电话号码
telecom telecommunications 通讯
temp temperature; temporary (secretary) 温度;临时(秘书)
TESSA Tax Exempt Special Savings Account 免税特别储蓄帐户
TEU twenty-foot-equipment unit (货柜、集装箱)20英尺当量单位
TF trade finance 贸易融资
t.f. till forbid 直到取消为止
tgm. telegram 电报
three Ts type, terms, technique 交易三要素，即交易类型，交易条件，销售技术
thro., thru. through 经由，通过
Thu. Thursday 星期四
TIP to insure promptness 确保迅速
TIR carnet Transports Internationaux Routier (法国)国际公路运输证
tks. thanks 致谢，感谢
tkt ticket 票
TL time loan; total loss; trade-last 定期贷款;总损失;最后交易TLO, T.L.O. total loss only=free from/of all average 全损赔偿险
TLX telex=teleprinter/teletypewriter exchange 电传
TM trademark 商标
TM telegram with multiple addresses 分送电报
TMA Terminal Market Association 最终市场协会
TMO telegraph money order 电汇单
TN treasury note 国库券
TNC transnational/multinational company 跨国公司
TOD time of delivery 发货时间
Tonn. tonnage 吨位(数)
TOP Trade Opportunities Program (美国)贸易机会计划T.O.P. turn over, please 请翻转
TPM total productive maintenance 总生产维修(护)制TPND theft, pilerage, and non-delivery 偷窃及不能送达险tpo telephoto 电传照片，传真
TQ tariff quota 关税配额
T.Q., t.q. tale quale (拉丁)按现状，现状条件
TQC total quality control 全面质量控制
TR telegram restante; trust receipt 留交电报;信托收据T.R. tons registered (船舶)注册吨位
Tr. transfer 过户，转让
traditio symbolia (拉丁)象征性交费
Tranche CD certificate of deposit 份额存单
trans translated 译本
treas treasurer 会计，出纳，库管，司库
Trip. triplicate 一式三份中的一份
Triple A 3A 3A级，最佳债券评级
TRS terminal receiving system 港外待运仓收货制度TRT Trademark Registration Treaty 商标注册条约
TSP Total Suspended Particle 总空中悬浮物(污染指标) TST test 检查，检测
TT Testamentary Trust 遗嘱信托
TT, T/T telegraphic transfer 电汇
T.T.B. telegraphic transfer bought 买入电汇
T.T.S. telegraphic transfer sold 卖出电汇
TTY teletypewriter 电报打字员
TU Trade Union 工会，职工协会。