商务英语必备的缩写教学教材
Section 9 缩略用语Abbreviations in Business English 商务英语 教学课件
2020/7/3
• 2. 要采用读者了解和明白的缩略语，不要 使用你自己搞出的一套缩略语。还有，不 要因为你觉得一个单词太长就把它缩略了 。
2020/7/3
• 2. 要采用读者了解和明白的缩略语，不要 使用你自己搞出的一套缩略语。还有，不 要因为你觉得一个单词太长就把它缩略了 。
• Use abbreviations that your audience will know and understand. Do not make up your own version of abbreviations. Also, do not abbreviate a word simply because you think it is too long.
• There should always be a space between the number and the unit — “25 km” is correct, and “25km” is incorrect. Spaces are generally not used between single letter abbreviations of words in the same phrase, so one almost never encounters the abbreviaess Sayings
商务英语缩写
商务英语缩写f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarders cargo receipt 货运代理行收据FCT forwarding agents 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ford., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来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。
商务英语翻译 第9章 商务缩略语的翻译
•
1． E-mail(电子邮件)—Electronic mail
•
2． P.O. Box (邮政信箱) —Post Office Box
•
3. G.A. clause(共同海损条约)—General Average Clause
• 4. 取合成词的前部，如：
•
1. mobile (移动电话)—mobile phone
一 翻译示例
• 21. S. B. (Saving Bank) 储蓄银行 • 22. W/M (Weight or Measurement) 重量或体积 • 23. W. P. A. ( With Particular Average) 水滞险 • 24. WTO (World Trade Organization) 世界贸易组织 • 25. SDR (Special Drawing Rights) 特别提款权
?虽然华盛顿目前避免对此议题表态但美国最后是希望亚太经合组织成为一个将太平洋边缘国家团结在一起的机制有如北美自由贸易区一般的大家庭第二节翻译技巧?三三
第九章
商务缩略语的翻译
一 翻译示例
• 1.B/L (Bill of Lading) 提单 • 2.BD（Bank Draft）银行汇票 • 3.L/C（Letter of Credit）信用证 • 4.FOB (Free on Board) 离岸价 • 5.R. M. (Ready Money) 备用金 • 6.BE（Bill of Exchange）汇票 • 7.R. P. (Reply Paid) 回电费已附 • 8.SA (Shipping Advice) 装船通知 • 9.G. A. (General Average) 共同海损 • 10. WWT( World Wide Trading) 环球贸易
商务英语常用缩写汇总缩写
商务英语常用缩写汇总缩写F.A.fixedassets固定资产F.Afreightagent货运代理行FAfreealongside启运港船边交货FACfacility设施、设备f.a.c.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F.A.Qfairaveragequality(货品)中等平均质量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.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FCTforwardingagentscertificateoftransport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免交所得税猜你喜欢：。
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。
商务英语缩写
MFC Microsoft Foundation Class Library 微软基础类库
MIS Management Iformation System 管理信息系统
MIS Management Information System 管理信息系统
MPLS Muti-Protocal Label Switching 多协议标记交换
JTS Just in Time System 准时生产系统
KDD Knowledge Discovery In Database 数据库知识发掘
LAN Local-Area Network 局域网
MAC Medium Access Control 媒体访问控制
MAN Metropolitan Area Network 城域网
IOTP Internet Open Trading Protocol 开放贸易协议
IP Internet Protocol 网际协议
IP Internet Protocol 因特网协议
IPX Internet Packet eXchange 网际信息包交换协议
IPX Internetwork Packet Exchange 因特网包交换
DSL Digital Subscriber Line 数字用户线路
DSS Decision Support System 决策支持系统
DSS Decision Support System 决策支持系统
DTS Digital Time-stamp Service 数字时间戳服务
DW Data Warehouse 数据仓库
GIIC Global Information Infrastructure Committee 全球信息基础设施委员会
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。
商务英语专业名词缩写
16. GNP :Gross National Product
17. EEO :Equal Employment Opportunity
18. EDI :Electronic Data Interchange
19. NI :National Insurance
8.physical difference
9.relative resource mobility
10.product dif ferentiation
11.marginal revenue
12.marginal cost
13.opportunity cost
14.capital gain tax
5. MFN :Most Favored Nation
6. EEC :European Econo mic Community
7. NAFTA :North American Free Trade Agreement
8. NT :National Treatment
9. BOP :Balance Of Payments
30.proportional tax
31.flat tax
32.standards of living
33.full employm ent
34.National treatment
应税所得 递减税 比例税 单一税制 生活水平 充分就业 国民待遇
35.anti-dumping and countervailing duties 反倾销税
一、 缩写
关税与贸易总协定 世界贸易组织 对外直接投资
商务英语常见缩略词和缩略方法
(3)取一个词的前一部分和后一部分，即留两头，去中间。 (3)取一个词的前一部分和后一部分，即留两头，去中间。 取一个词的前一部分和后一部分 核对) 银行) 英尺) 如：Chk (check 核对) BK (bank 银行) ft (foot 英尺) 重量) 凭单) wt (weight 重量) vr (voucher 凭单) (4)取第一个词的首部和第二个词的尾部。 (4)取第一个词的首部和第二个词的尾部。 取第一个词的首部和第二个词的尾部 汽艇游客旅馆) 如：botel (boathotel 汽艇游客旅馆) 止痛片商标) Dispirin (dissolvableaspirin 止痛片商标) 自动梯商标) Escalator (escaladingelevator 自动梯商标) (5)取合成词的两部分中的第一部分。 (5)取合成词的两部分中的第一部分。 取合成词的两部分中的第一部分 手机) micro (microcomputer 微计算机) 微计算机) 如： mobile (mobilephone 手机) 有线电视) 邮政编码) cable (cabletelevision 有线电视) post (postcode 邮政编码)
Business English
谐音缩略法
谐音缩略法是指用一个或多 个同音或近音字母代替原词， 个同音或近音字母代替原词，这 种缩写法常用于单音词和少数双 音节词的缩写可按拼音或字母音 拼读business) B (BE) U (you) R (are) V (we) OFA (offer) (ounce盎司 盎司) OZ (ounce盎司) OZWZ (otherwise否则) (otherwise否则 否则) (Ioweyou借条 借条) IOU (Ioweyou借条) (businesstoconsumer电子商务 电子商务) B2C (businesstoconsumer电子商务)
商务英语----常用外贸术语缩写
常用外贸术语缩写1. 贸易条款和付款方式（Trade Terms and Payment Methods）C&F = Cost and Freight 成本加运费价CIF = Cost, Insurance, and Freight 成本、保险加运费价FOB = Free On Board 装运港船上交货价EXW = Ex Works 工厂交货价L/C = Letter of Credit 信用证T/T = Telegraphic Transfer 电汇D/P = Documents against Payment 付款交单D/A = Documents against Acceptance 承兑交单FAS = Free Alongside Ship 装运港船边交货价FCA = Free Carrier 货交承运人价P&I = Protection and Indemnity 保险与赔偿CPT = Carriage Paid To 运费付至CIP = Carriage and Insurance Paid to 运费、保险费付至CFR = Cost and Freight 成本加运费价DC = Documentary Credit 跟单信用证FTA = Free Trade Agreement 自由贸易协定2. 运输与物流（Transportation and Logistics）AWB = Air Waybill 空运提单B/L = Bill of Lading 提单ETA = Estimated Time of Arrival 预计到达时间ETD = Estimated Time of Departure 预计发运时间POD = Port of Discharge 卸货港POL = Port of Loading 装货港NVOCC = Non-Vessel Operating Common Carrier 无船承运人RO/RO = Roll On/Roll Off 滚装船S/I = Shipping Instruction 装运指示FCR = Forwarder’s Certificate of Receipt 货代收货证明OBL = Original Bill of Lading 正本提单SO = Shipping Order 装船单THC = Terminal Handling Charges 码头操作费W/M = Weight or Measurement 重量或体积FCL = Full Container Load 整箱LCL = Less than Container Load 拼箱TEU = Twenty-foot Equivalent Unit 标准箱（20英尺集装箱）FEU = Forty-foot Equivalent Unit 标准箱（40英尺集装箱）DC = Dry Container 干货集装箱HQ = High Cube 高箱GRN = Goods Received Note 收货单NOD = Notice of Delivery 交货通知MSDS = Material Safety Data Sheet 材料安全数据表RFQ = Request for Quotation 报价请求RFP = Request for Proposal 提案请求RFI = Request for Information 信息请求SOP = Standard Operating Procedure 标准操作程序PFD = Pre-shipment Factory Documentation 出货前工厂文件FFW = Freight Forwarder 货运代理S/L = Shipowner’s Liability 船东责任ATD = Actual Time of Departure 实际离港时间ATA = Actual Time of Arrival 实际到港时间GP = General Purpose 一般用途DGR = Dangerous Goods Regulations 危险品规定3. 海关与税务（Customs and Taxation）HS Code = Harmonized System Code 海关协调制度编码CO = Certificate of Origin 原产地证明EDI = Electronic Data Interchange 电子数据交换EIR = Equipment Interchange Receipt 设备交接单IOR = Importer of Record 记录进口商V AT = Value Added Tax 增值税EORI = Economic Operators Registration and Identification 经济运营商注册与识别号FTZ = Free Trade Zone 自由贸易区SEZ = Special Economic Zone 特别经济区CHA = Custom House Agent 报关代理4. 质量控制与认证（Quality Control and Certification）QC = Quality Control 质量控制QA = Quality Assurance 质量保证COA = Certificate of Analysis 分析证书ISO = International Organization for Standardization 国际标准化组织IMO = International Maritime Organization 国际海事组织CE = Conformité Européenne 欧盟合格认证SGS = Société Générale de Surveillance 通用公证行WCO = World Customs Organization 世界海关组织5. 商业与合同（Business and Contracts）P/L = Packing List 装箱单PR = Proforma Invoice 形式发票T&C = Terms and Conditions 条款与条件FSC = Full Service Contract 全服务合同S&P = Sales and Purchase 销售与购买B2B = Business to Business 商业对商业B2C = Business to Consumer 商业对消费者OEM = Original Equipment Manufacturer 原始设备制造商ODM = Original Design Manufacturer 原始设计制造商6. 其他（Others）GATT = General Agreement on Tariffs and Trade 关税及贸易总协定INCOTERMS = International Commercial Terms 国际贸易术语EXIM = Export-Import 出口与进口CPA = Certified Public Accountant 注册会计师3PL = Third-Party Logistics 第三方物流WIP = Work in Progress 在制品N/A = Not Applicable 不适用IATA = International Air Transport Association 国际航空运输协会RMA = Return Merchandise Authorization 退货授权。
商务英语教材
商务英语教材商务英语⼝语教材(中英⽂对照版)Oral Business English materials(in Both Chinese and English )2015年11⽉3⽇⽬录⼀、Introduction. ... ... ... ... ... ... . (3)（⼀）⾃我介绍Introduction to Hengshui (3)(⼆) 介绍衡⽔Introduction to Hengshui (5)⼆、接听电话英语 Telephone English (10)三、接待外宾Receiving foreign guests (12)四、在办公室接待来客Receiving visitors at theoffice (16)五、公司介绍 Company presentations (19)六、商务宴请Business Dinner (21)七、价格谈判 Negotiating Prices (23)⼋、订货 Placing an order (24)九、货款⽀付 payment (27)⼗、发货Delivery (28)⼀、Introduction(⼀)⾃我介绍：Self Introduction:1、史密斯先⽣（⼥⼠），您（们）好！欢迎莅临我们衡板公司！Hello Mr. /Ms. Smith. Welcome to Hengshui Company limited.2、我是河北钢铁集团衡⽔薄板有限公司冷板（焊管）贸易部的张林。
I’m Zhang Lin, from the “Cold Rolled Plate trading department” of Hengshui Strip Rolling Co. Ltd, in Hebei Iron & Steel Group.3、这是我们公司经营副总张强，贸易部部长李壮，贸易部副部长王刚。
This is Mr. Zhang Qiang, vice president of the Management department, Mr. Li Zhuang, Director of Trade Division, and Mr. Wang Gang, the Deputy Director, Trade Division.4、部门和职务介绍：Introduction to departments and job posts:（1）衡板公司董事长President of Hengshui Strip Rolling Co. , Ltd.总经理General Manager,党委副书记Assistant secretary of the Party Committee.（2）公司党委书记、Secretary of Party Committee⼯会主席、President of labor union纪委书记Secretary of Discipline Inspection Commission（3）公司副总经理Deputy General Manager of the company.（4）公司总会计师Chief accountant of the company.（5）公司办公室主任Director of the Company office（6）党群⼯作部部长Head of Party-masses Department（7）⽣产制造部（副）部长（Deputy）Director of Manufacturing department （8）安全环保部部长Director of Safety and Environmental Protection财务部部长Director of Finance department⼈⼒资源部部长Director of HR Management规划发展部部长Planning and development Director设备动⼒部部长Director of Equipment Power department⽣活部部长Director of daily affairs department审计监察部部长Director of audit and supervision原料部部长Director of raw materials贸易部部长Director of the Trade department⼯贸公司经理Industry and Trade Company manager储运公司经理Storage and Transport company managers⼯⼈医院院长Director of the workers’ hospital党⽀部书记Party branch secretary（⼆）、介绍衡⽔：Introduction of Hengshui City1、我们衡⽔市⾪属河北省，交通便利，地处两条国内主要铁路⼲线的交汇处，距⾸都北京274公⾥，最近的省会机场120公⾥。
商务英语常用缩略语表以及完整的报价单内容
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 实际重量承兑acceptance or accepted 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 Export c. cents 分Controls 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(depreciation) double DDB method declining balance DVP delivery versus payment 付款交货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deficit def. 赤字、亏损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East for Asia and the Far ECAFE Economic Commission EPR earnings price ratio 收益价格比率EPR 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 Economic and Technological Development Zone E. E.; e.e errors excepted 如有错误，可加更正经济技术开发区港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 of FAIA Fellow the 月底EOM end of month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load full FCL/LCL container load/less (than)full container frt. & grat. 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FOCUS Financial and Operations Combined Uniform Single GL general ledger 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 promissory note 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less than container load/less than container load LCL/LCL M/I marine insurance 海险micro 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p.a., per ann. per annum 每年R 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 takingcompany 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 sensitive liability 标准扣除额SD standard deduction。
商务英语学习资料
商务英语学习资料
以下是一些商务英语学习资料：
1. 《商务英语教程-国际商务实践》：该教材详细介绍了国际商务的概念、流程和关键技巧，适合初学者入门。
2. 《商务英语口语速成》：该书以实际商务场景为背景，提供了大量的对话和练习，帮助读者快速掌握商务英语口语表达。
3. 《商务英语写作》：该书以写作为重点，涵盖了商务报告、商务邮件、商务函件等常见的商务写作形式，对商务英语写作有较全面的介绍。
4. 网上商务英语学习资源：可以通过在线课程、学习平台或者订阅商务英语学习资料，例如Coursera、Udemy和LinkedIn Learning等。
5. 商务英语学习网站和应用程序：许多免费的商务英语学习资源可在网上找到，例如BBC Learning English、EF Englishtown和Duolingo等。
另外，你还可以参加商务英语培训课程或向有经验的商务英语老师咨询，他们可以根据你的具体需求和水平提供个性化的学习建议和资料。
商务英语课程教材
商务英语课程教材
商务英语课程教材种类繁多，涵盖了从初级到高级的各个层次。
以下是一些常见的商务英语课程教材：
•《剑桥商务英语证书BEC高级教程》：由剑桥大学出版社出版，内容覆盖商务活动的各个方面，包括商务沟通、谈判技巧、项目管理等。
•《商务英语综合教程》：由高等教育出版社出版，注重培养学生的商务英语沟通能力，包括听力、口语、阅读、写作等方面的技能。
•《新编剑桥商务英语》：分为初级、中级、高级三册，由剑桥大学出版社出版，每册都包含听、说、读、写四个部分，难度逐层递进。
•《实用商务英语教程》：由对外经济贸易大学出版社出版，内容涵盖商务活动的各个方面，包括商务礼仪、商务谈判、市场营销等。
•《新编商务英语阅读》：由复旦大学出版社出版，通过大量真实的商务案例和阅读材料，提高学生的商务英语阅读能力。
除了以上提到的教材外，还有许多其他优秀的商务英语课程教材可供选择。
在选择教材时，应根据学生的实际情况和学习目标进行综合考虑，选择最适合的教材。
同时，也可以结合多种教材进行教学，以达到更好的教学效果。
商务英语必备的缩写
MDM;Mdme. = Madame
MDPE = Medium-density polyethylene
mdse.；MDSE= merchandise
MED.；M = medium
Medit = MediteraneanSea
Memo.；memo = memorandum
lt. = light
L.T. = LOCAL TIME
L.T.;L/T;Lt.; l.t. = long ton
LT; L.T.; L/T = letter telegram
LT;L/T= LINER TERMS
LTCLeast Total Cost
LTD;Ltd. = Ld. = limited
mo.;mos.= month(s)
MOQ= minimum order quantuty
M/P = months after payment
M.P. =①Member of Parliament
②military police
M.pack = missing package
MPF = Melamine/phenol-formaldehyde
M/L Cause; m/l clause = more or less clause
Mlle. = Mlledemoiselle
MOLOO = MORE OR LESS AT OWNERS OPTION
MOLSO = MORE OR LESS AT SELLERS OPTION
M.M. = merchant marine
M/a;MA= my account
MA = Maleio Anhydride
商务英语专业名词缩写
AbbreviationsWTO (World Trade Organization) 世贸组织世贸组织U.S.S.R. (Union of Soviet Socialist Republics) 苏维埃社会主义共和国联盟（1991年解体）SITC (Standard International Trade Classification) 联合国国际贸易标准分类IMF (International Monetary Fund) 国际货币基金组织FDI (Foreign Direct investment) 对外直接投资EU (European Union) 欧盟欧盟ASEAN (Association of South-East Asian Nations) 东南亚国家联盟GDP (gross domestic product) 国内生产总值Abbreviations1.GSP (General System of Preference) 普遍优惠制2.ACP (Africa, Caribbean and the Pacific) 非洲，加勒比海和太平洋3.EU (European Union) 欧盟欧盟4.LDC (Less developed country) 欠发达国家5.OPEC（Organization of Petroleum Exporting Countries）石油输出国家组织6.GNP（Gross National Product）国民生产总值7.NAFTA（North American Free Trade Agreement）北美自由贸易协定8.MFN（Most Favored Nation）最惠国）最惠国9.WTO（World Trade Organization）世界贸易组织TT（General Agreement on Tariffs and Trade）关税暨贸易总协定GATT10.GA11.SCM Agreement (The Agreement on Subsidies and Countervailing Measures) 《补贴与反补贴措施协议》12.NGO（Non-Governmental Organization）非政府组织13.ADP Agreement (Anti-Dumping Agreement) 《反倾销协定》14.NV (normal value) 标准值标准值15.ERP (effective rate of protection) 有效保护率16.NTB (non-tariff barrier) 非关税壁垒非关税壁垒17.UNCTAD（United Nations Conference on Trade and Development）联合国贸易暨发展会议18.VER (voluntary export restraint) 自愿出口限制Abbreviation1.NAFTA (the North American Free Trade Agreement) 北美自由贸易协定2. EFTA (the European Free Trade Association) 欧洲自由贸易协定3.EU (European Union) 欧盟欧盟4.OEEC (the Organization for European Economic Cooperation) 欧洲经济合作组织5.ECSC (the European Coal and Steel Community) 欧洲煤钢共同体6.EURATOM (the European Atomic Energy Community) 欧洲原子能共同体7.EC (the European Community) 欧洲共同体8.CU (Customs Union) 关税联盟关税联盟9.CAP (Common Agricultural Policy) 共同农业政策10.EMU (Economic and Monetary Union) 经济货币联盟11.ASEAN (Association of Southeast Asian Nations) 东南亚国家联盟12.AFTA (the ASEAN Free Trade Area) 东盟自由贸易区13. AEC (ASEAN Economic Community) 东盟经济共同体东盟经济共同体14. APEC (Asia-Pacific Economic Cooperation) 亚太经济合作亚太经济合作15. CEPT (Common Effective Preferential Tariff) 共同有效关税共同有效关税16. SME (S mall and Medium Enterprises Small and Medium Enterprises ) 中小企业中小企业17. ACIA (ASEAN Comprehensive Investment Area) 东盟全面投资区域东盟全面投资区域 18. ASEAN-SAM (the ASEAN Single Aviation Market) 东盟单一航空市场东盟单一航空市场 19. ACFTA (ASEAN –China Free Trade Area ) 中国东盟自由贸易区中国东盟自由贸易区20. ABAC (APEC Business Advisory Council) 亚太经合组织工商咨询理事会亚太经合组织工商咨询理事会 21. ECOW ECOWAS (Economic Community of West African States) AS (Economic Community of West African States) 西非国家经济共同体西非国家经济共同体 22. UEMOA (West African Economic and Monetary Union) 西非经济货币联盟西非经济货币联盟 AbbreviationsGA GATT (the General Agreement on Tariffs and Trade) TT (the General Agreement on Tariffs and Trade) 关税与贸易总协定关税与贸易总协定 WTO (the World Trade Organization) 世界贸易组织世界贸易组织IMF (International Monetary Fund) 国际货币基金组织国际货币基金组织AMS （aggregate measurement of support ）(农产品)综合支持量综合支持量ATC (the Agreement on Textiles and Clothing) 纺织品和服装协议纺织品和服装协议MFA ( the Multifibre Arrangement ) 多种纤维协定多种纤维协定TMB （A Textiles Monitoring Body ）纺织品监督机构）纺织品监督机构TRIPS (Agreement on Trade-Related Aspects of Intellectual Property Rights) 与贸易有关的知识产权协议产权协议GA GATS (General Agreement on Trade in Services) TS (General Agreement on Trade in Services) 服务贸易总协议服务贸易总协议WIPO (the World Intellectual Property Organization ) 世界知识产权组织世界知识产权组织 IFIA （the International Federation of Inspection Agencies ）国际检验机构联合会）国际检验机构联合会 ICC （the International Chamber of Commerce ）国际商会）国际商会TRIMs （the Trade-Related Investment Measures ）与贸易有关的投资措施）与贸易有关的投资措施 DSB (Dispute Settlement Body) 争端解决机构争端解决机构AbbreviationsICC(The International Chamber of Commerce) 国际商会 CISG (UN Convention on Conventions for the International Sale of Goods) 联合国国际货物销售合同公约合同公约EDI (E lectronic Data Exchange of Information) Electronic Data Exchange of Information) 电子数据交换信息电子数据交换信息QC (Quality Control) 品质控制品质控制品质控制 AbbreviationsUCP (Uniform Customs and Practice for Documentary Credits) 跟单信用证统一惯例与实务跟单信用证统一惯例与实务 AbbreviationsETA (Estimated Time of Arrival) 估计到达时间估计到达时间FDA (Food and Drug Administration) 食品及药物管理局食品及药物管理局 MTC (Multi-Modal Transport Contract) 综合运输合同综合运输合同B/L (Bill of Lading) 提货单提货单L/C (Letter of credit) 信用证信用证。
商务英语缩写
I．Abbreviation of word单词的缩略1. 保留单词的第一个音节及第二个音节的第一个辅音：ANS = answer 回答,回复，TEL = telephone电话EXP=export出口IMP = import 进口，INC = incorporated 合伙的、股份有限的PREM = premium 保险费CHEQ = cheque 支票，BAL = balance 余额、结存、差额，DEM = demurrage 滞期费DEB = debenture （海关）退税凭单，PAT = patent 专利，INT = interest 利息INV= invoice 发票，INSP= inspection 检验，CAP = capital 资本、资金2．保留单词的前两个音节：A VE = avenue 街道，AMER =American美国的，ELEC = electricity电，INSUR = insurance 保险，KILO = kilometer 公里，APPROX = approximate接近、估计，COOP = cooperation 合作，INFO= information 信息，MEMO =memorandum 备忘录，NA VI = navigation 航海，PARA = paragraph 段落，NEGO= negotiate 洽谈3. 保留单词的第一音节及其后的重要辅音或全部辅音：SHIPMT = shipment 发货、装船、载货ACPTBL = acceptable 可接受的ARRNGT = arrangement 安排COMMSN = commission 佣金、手续费A VLBL = available可（供、买）的GOVT = government政府IMMDLY = immediately立刻MANF = manufacture制造ASST = assistant 助手，ATTY= attorney代理人律师CONSGT= consignment货物、寄售4．保留单词的首尾字母：YD = yard 码, BK = bank 银行, MK = mark 标记、商标,WT = weight 重量,YR = your 你（们）的, LD = limited有限的，CY = COPY 副本TKS = thanks 谢谢, DS = days 若干日，FC = Franc 法郎，HK = hank 一卷,一束FT = foot, feet 英尺，GDS = goods 货物，HT = height 高度，JT =joint 共同，MR= mister 先生，PD= paid 已付，PR = pair 双、对，QR = quarter 四分之一，QT = quart 夸脱，FM = from 自、从，ST = street 街道，WK = week 周，如首尾字母相同，可在首尾字母间加其它字母以便区别：QLTY =quality质量QNTY = quantity数量5. 去元音、留辅音（除字首元音外）：PLS = please 请, ART = article 物品，文章，ADMR = administrator 行政管理人BLDG = building 建筑、建设，BKG = banking 银行业务，ENCL = enclosure 附件，BTWN = between 在…之间，ARRV = arrive到达，INSTRCTN= instruction 指示，AMT = amount总计、总额、金额，INTRST = interest 利息、利益，INVTRY = inventory 存货，RCVD = received收到，RPT = repeat重复，MFR = manufacturer 制造商，MKT = market市场ABT =about关于、大概，INCLD = include包括，MSG = message 文电，MTG= mortgage抵押OBLD = obliged 感谢，QLTY = quality 质量，RGDS = regards 此致，SCHDL = schedule计划（1）用发音相似的字母（一个或几个）代替单词：UR = your你（们）的, N= and和, OZ = ounce 盎司, OFA = offer 报盘, T = ton 吨，NR / NO = number 数字、号码, NIL = nothing 无（东西）U= you 你（们）SB =somebody某人P = page 页，PC = piece 张、块，OC = our cable 我电，M= meter 米、公尺，IN = inch 英寸，G = gram 克，F = Fahrenheit 华氏，C = centigrade 摄氏，BL = bale 包，（2）简化后辍：-ing = G, -ed = D, -er / -or / -ure = R, -ment = MT / T , -tion = TN, -able / -ible = BL -ist = ST, -al /-ial= L, -ful = FL, -ness = NS, -ize = Z, -tive =TV, -less = LS -trans = TR, -ence/ -ance/ -ency/ -ancy = C, -ion = N, -logy = G, -ism = SM, -ician = AN6. 普遍认同的固定缩略语：OCT = October十月, MON = Monday星期一, FOB = Free on Board 装运港船上交货WTO= World Trade Organization 世界贸易组织，L / C = Letter of Credit信用证, P/O ==Purchase Order 定单，CIF = cost, insurance and freight 成本、保险加运费，USD = US dollar 美元，UN = United Nations 联合国，GSP = Generalized System of Preferences 普惠制NYSE = New York Stock Exchange 纽约证券交易所，D/P Document against Payment 付款交单B/L = Bill of Lading 提单，W/W = warehouse to warehouse 仓至仓条款，II．Abbreviation of over-two-word phrases; 二词以上短语的缩略1．首字母缩略词，取每个单词的首字母构成缩略词：（ACRONYM）CEO = Chief Executive Officer 首席执行官VC =Venture Capital 风险投资PDA = Personal Data Assistant 个人数学助理，PIA = Personal Information Assistant 个人信息助理，CC = Call Center 呼叫中心，CCC = Customer Care Center 客户服务中心，CRM = Customer Relationship Management 客户关系管理中心，IMF= International Monetary Fund 国际货币基金组织, FPA= Free from Particular Average 平安险，FT = Freight Ton 运费吨，LCL = Less than Container Load 拼箱货，V AT = Value Added Tax 增值税，2．拼辍词，对原有的两个词进行剪裁, 分别取其的首部或尾部, 拼成一个新词: (blending)1.取第一个词的首部加第二个词的尾部:companding ( compressing + expanding ) 压缩扩张，modem ( modulator + demodulator ) 调制解调器，sysin ( system + input ) 系统输入设备，sysinit ( system + initialization ) 系统初始化，advertistics ( advertising+statistics ) 广告统计学，motel ( motor+ hotel ) 汽车游客旅馆2.第一个词的原形加第二个词的尾部:workfare (work+welfare)工作福利Clintonomics( Clinton+economics) 克林顿的经济政策，dollarization ( dollar + popularization ) 美元化、以美元代替本国货币，bloatware ( bloat + software ) 臃肿软件、占磁盘存量大的Lunarnaut (lunar + astronaut ) 登月宇航员3.第一个词的首部加第二个词的原形：medicaid ( medical + aid ) 美国的医疗补助方案psywarrior ( psychological + warrior)心理战专家，psychotherapy ( psychological + therapy ) 心理疗法，biochemistry ( biological + chemistry ) 生物化学，medicare ( medical + care ) 美国、加拿大国家医疗照顾制4.第一个词的首部加第二个词的首部：psywar ( psychological + warfare ) 心理战comsat ( communications + satellite) 通讯卫星。
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