常用商务缩略语(DOC)
常用商务缩略语(DOC)
常用商务缩略语表AA Auditing Administration （中国）审计署AAA最正确等级ACN air consignment 航空托运单ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲钱币单位actual cash value 实质现金价值ADRS asset depreciation range system固定财产分组折旧法AJE adjusting journal entries 调整分录ATC average total cost 均匀总成本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b/f brought forward 承前 BFbonded factory 保税工厂BHC Bank Holding Company银行控股公司BIS Bank of International Settlements国际清理银行b.l., B/L bill of lading提货单B/L original bill of lading original提货单正本BMP bank master policy银行一致保险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 建筑 -营运 -拥有BOOM build-operate-own-maintain建筑 -营运 -拥有 -保护BOOT build-operate-own- transfer建筑 -营运 -拥有 -转让b.o.p. balance of payments进出差额BOT balance of trade贸易余额BOY beginning of year年初Brok. broker or brokerage经纪人或经纪人佣金B.T.T. bank telegraphic transfer银行电汇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 花费者协会C. A. D cash against document 交单付款CAPM capital asset pricing model固定财产计价模式C. A. S. cost accounting standards成本会计标准CBD cash before delivery先付款后交货CIA certified internal auditor注册内部审计员C. I. F. cost, insurance and freight 到岸价 C. I. T. comprehensive income tax综合所得税C. M. A. certified management accountant注册管理睬计师CMEA,Comecon Council for Mutual Economic Assistance 经济互帮委员会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C. O. certificate of origin 产地证明书COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committeefor 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 花费者价钱指数CPM cost per thousand 每一千为单位的成本CPP current purchasing power 现行购置力CPT carriage paid to 运费付至 ......CTT capital transfer tax 资本转移税CU customs unions 关税结盟CV convertible security 可变换债券CVD countervailing duties 反畅销税 C.V. P. analysis Cost Volume Profit analysis本 -量 -利剖析C. W. O. cash with order 订货付款D/A deposit account存款帐户document against acceptance 承兑交单D. C. F. method discounted cash flow method现金流量贴现法D/D documentary draft 跟单汇票demand draft 即期汇票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 D. I. T double income-tax(relief)两重所得税（免征）DJIA Dow Jones Industrial Average (Stock Index) 道 -琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输均匀数DJUA Dow Jones Utility Average 道 -琼斯公用事业均匀数DLD deadline date 最后时限DMCs developing member countries发展中国家D/O delivery order发货单DPI disposable personal income个人可支配收入DTC Deposit taking company接受存款公司DTC Deposit Trust Company积蓄信托公司DVP delivery versus payment 付款交货EBS Electronic Broking Service电子经纪服务系统EBT earning before taxation税前盈余EC European Community;European Commission欧洲共同体、欧洲委员会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出口信誉担保ECI export credit insurance出口信誉保险EDI electronic data interchange电子数据互换EDP Electronic Data Processing电子数据自理E. E.; e.e errors excepted若有错误，可加改正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EIL WB Economic Integration Loan世界银行经济一体化贷款EMF European Monetary Fund欧洲钱币基金EMP European main ports 欧洲主要港口EMS European Monetary System欧洲钱币系统EMS express mail service 邮政特快专递EMU European Monetary Union欧洲钱币结盟EOE European Options Exchange欧洲期权交易ESOP Employee Stock Ownership Plan 员工持股计划ETDZ Economic and TechnologicalDevelopment Zone 经济技术开发区EU European Union 欧盟 EXW exworks 工厂交货价FA free alongside 启运港船边交货FABB Fellow of the British Association ofAccountants and Auditors 英国会计师和审计师协会会员F. A. F. free at factory工厂交货FAIA Fellow of the Association ofInternational Accountants国际会计协会会员F. A. Q fair average quality（货物）中等均匀质量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FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员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货运代理行收条FCT forwarding agent's certificate of transport 货运代理行领货证FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦积蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FIB free into barge 驳船上的交货价FOB free on board（启运港）船上交货、离岸价钱FOS free on steamer 蒸汽船上交货（价）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FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区FYI for your information 供您参照G. A. general agent 总代理商、总代理人GAAP general Accepted AccountingPrinciples 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GATT General Agreement on Tariffs and Trade关税及贸易总协议GCL government concessional loan政府优惠贷款GDP gross domestic product 国内生产总值GMP graduated payment mortgage递加付款按揭GND gross national demand 公民总需求GNE gross national expenditures公民支出总数GNP gross national product 公民生产总值GOFO gold forward rate 黄金远期利率GP gross profit毛利GPP general purchasing power总购置能力GR gross revenue 毛收入GS gross sales 销售总数GSP generalized system of preferences 普惠制GTM good this month本月有效GTW good this week本礼拜有效HAB house air bill航空托运单HAWB house air waybill航空托运单HCA historical cost accounting历史成本会计hdqrs. headquarters 总部HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率HIRCS high interest rate currencies高利率钱币hi-tech high technology 高技术HKI Hong Kong Index香港指数HSCPI Hang Seng Consumer Price Index 恒生花费价钱指数HSI Hang Seng Index恒生指数I. A. intangible assets无形财产IAS International Accounting Standard 国际会计标准IB investment banking投资银行（业）IBA International Bank Association国际银专家协会IBBR interbank bid rate银行间报价利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信誉保险协会ICJ International Court of Justice国际法庭ICM international capital market国际资本市场ICONs index currency option notes指数钱币期权单据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IDC intangible development cost无形开发成本IDR international depositary receipt 国际存放单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请IL, I/L import license 入口同意证ILC irrevocable letter of credit不行撤除信誉证IMF International Monetary Fund国际钱币基金组织IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 初次出售股票IQ import quota 入口配额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 内部利润率ISIC International Standard Industrial Classification 国际标准家产分类IT information technology 信息技术IT international tolerance 国际同意偏差IT income tax 所得税ITO International Trade Organization 国际贸易组织ITS intermarket trading system跨市场交易系统IV investment value投资价值JVC joint venture company合资公司K. D. knocked down price成交价钱L. A. liquid assets 流动财产LB licensed bank 同意银行LC (L/C) letter of credit 信誉证LCL/FCL less than container load/fullcontainer load 拼装 /整拆L.&D. loans and discounts 放款及贴现L&D loss and damage 损失和破坏ldg. loading 装（卸）货LF ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 欠债LI letter of interest (intent) 意愿书L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies低利率钱币LM list of materials 资料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. t. local standard time 当地标准时间Ltd. limited 有限（公司）M. B. memorandum book 备忘录MBB mortgage-backed bonds抵押支持的债券MBO management by objectives 目标管理MC marginal credit信贷限额MCA mutual currency account共同钱币帐户MCP mixed credit program混淆信贷计划M. D. maturity date 到期日M. D. (MD)memorandum of deposit 存款 (放）单M. D. malicious damage 歹意破坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边沿效率MERM multilateral exchange rate model多边汇率模型M. F. mutual funds共同基金MF mezzanine financing过渡融资MFN most favored nations 最惠国M/I marine insurance 海险MIP monthly investment plan 月度投资计划MLR minimum lending rate最低贷款利率MLTG medium-and-long-term guarantee 中长久担保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MOS management operating system 经营管理制度MPC marginal propensity to consume 边沿花费偏向MRO maintenance, repair and operation 保护、维修及操作MRP manufacturer's recommended price 厂商介绍价钱MRP monthly report of progress 进度月报MT mail transfer 信汇MTI medium-term insurance 中期保险MTN medium-term note 中期单据NC no charge 免费NC net capital 净资本N. D. net debt 净债务NDA net domestic asset 国内财产净值NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯利润N. I. net income 净利润N. I. net interest 净利息NIAT net income after tax 税后净利润NIT negative income tax 负所得税NNP net national product 公民生产净值NOW ac negotiable order of withdrawal 可转让存单帐户NP net profit净利NP no protest 免作拒付证书N. P. notes payable 对付单据NPC nominal protection coefficient名义保护系数NPL non-performing loan不良贷款NPV method net present value method 净现值法N. R. notes receivable 应收单据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check存款不足支票NTA net tangible assets 有形财产净值NTBs non-tariffs barriers非关税壁垒NWC net working capital净流动资本N. Y. net yield 净利润OAAS operational accounting and analysis system 经营会计剖析制od/o.d. overdrawn 透支Od on demand 见票即付O. F.ocean freight 海运费O. G. L.Open General License不限额入口同意证OII overseas investment insurance国外投资保险OS out of stock 无现货Os outstanding 未清账、未回收的OTC over-the-counter market市场外交易市场OW offer wanted 寻购启迪OWE optimum working efficiency最正确工作效率P&A professional and administrative职业的和管理的P&I clause protection and indemnity clause 保障与补偿条款P&L profit and loss盈亏，损益PA payment of arrival货到付款P.A. personal account; private account 个人账户、个人账户PAC put and call 卖出和买入期权PBT profit before taxation 税前利润PC price catalog; price current价钱目录；现行价钱PE price earning 市盈率PMO postal money order 邮政汇票PN promissory note 期票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地址P.O.D. port of destination; port of discharge 目的港；卸货港POP advertising point-of-purchase advertising 购物点广告POR pay on return 利润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PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值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 铁路及水道运输RA refer to acceptor 洽询（汇票）承兑人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 常常估算RCA relative comparative advantage 相对照较优势RCMM registered competitive market maker 注册的竞争市场自营商RD refer to drawer（银行）洽询出票人REO real estate owned 拥有的不动产REP Office representative office代劳处，代表处RMS Royal Mail Steamer皇家邮轮RMSD Royal Mail Special Delivery皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运结盟RPI retail price index零售物价指数SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAR Special Administrative Region特别行政区SAS Statement of Auditing Standard《审计准则汇编》SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication卫星通信SBC Swiss Bank Corp. 瑞士银行公司SBLI Savings Bank Life Insurance积蓄银行人寿保险SBN Standard Book Number 标准图书号SDRs special drawing rights 特别提款权SE Stock Exchange 股票交易所SEC special economic zone 经济特区SOE state-owned enterprises 国有公司SOF State Ownership Fund 国家全部权基金TDC technical development corporation 技术开发公司TDC Trade Development Council（香港）贸易发展局TU Trade Union工会，员工协会VAT value added tax 增值税 VIPVery Important Person 嘉宾W.A.I.O.P. W.A. irrespective of percentage 独自海损不计免赔率，独自海损全赔WB World Bank世界银行WCO World Customs Organization世界海关组织WEF World Economic Forum世界经济论坛W.E.T. Western European Time西欧时间，即格林尼治时间WFOE wholly foreign owned enterprises 外资独资公司WHO World Health Organization世界卫生组织W.P.A. with particular average=with average 水渍险W.R. war risk 战争险WT warrant （股票）认证股WTO World Trade Organization世界贸易组织www worldwide web 全世界计算机网XXX international emergency signal国际紧急信号YOB year of birth YOD year of death 出生年份死亡年份YOM year of marriage成婚年份YTB yield to broker经济商利润Z. P. G. zero population growth人口零增加。
商务英语常用缩略语表
商务英语常用缩略语表a accepted 承兑AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value) 从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行。
商务英语常用缩略语表
外语下载中心
B/C
B/D
B/D B/DБайду номын сангаасb/d
B/E
B/E b/f B/G, b/g
B/L
B/L
B/R
B/S BA bal. banky. Bat BC
Bd.
Bd.
Bds.
BEP BF Bfcy. BHC BIS bit
cash before delivery certificate of deposit capital gain capital goods charges cheque certified internal auditor check capital market line Collateralised Mortgage Obligations current market value consignment note credit note company Common Business Oriented Language column collateral collection commercial commission contract container contract convertible corpus
B.P.B
b.r., B/R
B.rec. B.S.
b.s., BS, B/S B.T.T. B/B
尽快 as soon as possible 验收总结报告 acceptance summary report 估征、征税 assessment 转让、让与 assignment 平均总成本 average total cost 仅付成本钱 at the money 自动取款机（柜员机） Automatic Teller Machine 自动交易系统 automated trade system 自动转移服务 automatic transfer service 注意 attention 代理人 attorney 拍卖 auction 审计员、审计师 auditor 平均值 average B share B 股 住宿费和早餐费 bed & breakfast 出纳簿 bill book 不记名债券 bearer bond 出纳簿 B/B bill book 银行清算 bank clearing 密送的副本 blind copy both dates inclusive, both days inclusi 包括头尾两天 汇票 bill of exchange 提货单 bill of lading 用料清单 bill of materials 收支差额 balance of payments 应付票据 bills payable 银行汇票 bank post bill 应收票据 bills receivable 应收票据 bill receivable 资产负债表 balance sheet 资产负债表 balance sheet 银行电汇 bank telegraphic transfer 买入票据、买入汇票 bill bought
商务英语常用缩略语表
Bk.
Bk. Bk.
Bkg.
bldg. BMP BN BO BO
bank draft bills discounted brought down bill of exchange bill of entry brought forward bonded goods bill of lading original bill of lading original bank rate bill of sales bank acceptance balance bankruptcy battery buyer credit bond bond board breakeven point bonded factory Beneficiary Bank Holding Company Bank of International Settlements binary digit bank book bank book banking building bank master policy bank note branch office buyer's option beginning of month build-operate-own build-operate-own-maintain build-operate-own- transfer balance of trade beginning of year bank rate branch broker or brokerage book value
B.P.B
b.r., B/R
B.rec. B.S.
b.s., BS, B/S B.T.T. B/B B/C
B/D
B/D B/D b/d
B/E
B/E b/f B/G, b/g
商务英语常用缩略语
Oo order 订单o. (O.)o f fer发盘、报价OA open a c cou n t赊帐、往来帐o/a on ac c oun t of 记入......帐户o. a. ov e ral l全面的、综合的OAAS o per a tio n al accounting and a nal y sis sys te m经营会计分析制OB other budge tar y 其他预算O. B. or d ina r y business 普通业务O. B. (O/B)o r der book 订货簿OB/OS index o v erb ough t/overs o ld i nde x 超买超卖指数OBV on-ba l anc e vo l ume持平数量法o. c.ov e r charge 收费过多OC open c ove r预约保险o/d, o.d.,(O. D.) overdrawn 透支OD ov e rdr a ft透支O/d on de m and见票即付O. E. (o. e. ) om i ssi on excepted 遗漏除外O. F. ocean f rei g ht海运费OFC open for cov e r预约保险O. G. or d ina r y goods 中等品O. G. L. O pen Gen e ral License 不限额进口许可证OI or i gin a l i s sue原始发行OII overseas inv e stm en t insurance 海外投资保险ok. a ll c orr e ct全部正确o. m. s.output per ma nshif t每人每班产量O. P. ol d pr i ce原价格O. P. open po lic y 不定额保险单opp oppo s ite对方opt. opt i ona l可选择的ord. ord i nar y 普通的OS ou t o f stock 无现货O/s o uts t and i ng未清偿、未收回的O. T. ov e rti m e加班OTC o ver-the-co u nte r marke t市场外交易市场OVA overhead v ari a nce a nalys i s 间接费用差异分析OW o f fer wan t ed寻购启示OWE o pti m um w ork i ng ef ficie n cy 最佳工作效率oz ou nce(s)盎司ozws. ot h erw i se否则Pp penny; pence; per 便士；便士；每P paid th i s year 该年（红利）已付p. pi n t品托（1/8 加仑）P.A. p art i cul a r a v era ge;pow e r o f at t orn e y 单独海损；委托书P.A. per s ona l ac c oun t;priv a te account 个人账户、私人账户p.a., per ann.pe r annu m每年P&A p r ofe s sio n al and ad minis t rat i ve职业的和管理的P&I c l aus e p r ote c tio n and i n dem n ity clause 保障与赔偿条款P&L p r ofi t and loss 盈亏，损益P/A pa yme n t o f ar r iva l货到付款P/C p r ice cat a log;pr ic e cur r ent价格目录；现行价格P/E p ric e/ea r nin g市盈率P/H p ier-to-h ous e从码头到仓库P/N p r omi s sor y no t e期票，本票P/P posted pr i ce(股票等)的牌价PAC pu t and c a ll卖出和买入期权pat. p ate n t专利PAYE pay as you earn 所得税预扣法PAYE pay as you e nte r进入时支付PBT p rof i t before taxation 税前利润pc pi e ce;prices 片，块；价格pcl. p arc e l包裹pd paid 已付per p r o. per pro c ura ti onem（拉丁）由...代理PF p r oje c t f i nan c e项目融资PFD p ref e rre d stock 优先股pk peck 配克（1/4 蒲式耳）PMO p ost a l m o ney order 邮政汇票P.O.C.po rt o f c a ll寄航港，停靠地P.O.D.p l ace of d eli ve ry交货地点P.O.D.po rt o f de sti na tion;por t of discharge 目的港；卸货港P.O.R.pa yab l e on re ce ipt货到付款P.P. payback per i od（投资的）回收期P.P.I.po lic y proof of interest 凭保证单证明的保险利益POE po rt o f en try报关港口POP ad ver t isi ng p oin t-of-pu r cha s e ad ver t isi ng购物点广告POR pay on r e tur n收益PR pa yme n t r e cei v ed付款收讫PS po sts c rip t又及PV pa r v a lue;pr e sen t value 面值；现值Qq. quarto 四开，四开本Q. qua nti t y 数量QB qua lif i ed b uye r s 合格的购买者QC qua lit y co n tro l质量控制QI qu art e rly index 季度指数qr. q uar t er四分之一，一刻钟QT que sti oned tra de有问题交易QTIB Q ual i fie d Te r min al Inte r est Property Tr us t附带可终止权益的财产信托quad. quad rup l ica t e一式四份中的一份quotn.quo tat i on报价q.v. quod vide (which see) 参阅q.y. query 查核RR opt i on not t rad ed没有进行交易的期权R. response; r egi s ter ed;ret u rn答复；已注册；收益r. ra t e;r upee;r u ble比率；卢比；卢布RAD r e sea r ch and d eve lo pment研究和开发RAM d ive r se annu i ty mo rtgag e逆向年金抵押RAN r eve nue a nti c ipa ti on no t e收入预期债券R&A r a il and a ir铁路及航空运输R&D r e sea r ch and d eve lo pment研究与开发R&T r a il and t ruc k 铁路及卡车运输R&W r a il and w ate r铁路及水路运输R/A r e fer to acceptor 洽询（汇票）承兑人R/D r e fer to d raw e r（银行）洽询出票人RB re g ula r budget 经常预算RCA r e lat i ve c omp a rat iv e advantage 相对比较优势RCMM reg i ste r ed c omp et itive market m ake r注册的竞争市场自营商rcvd. received 已收到r.d.running days=consecutive days 连续日RDTC r egi s ter ed de pos it taki ng company 注册接受存款公司Re. s u bje c t主题re. w i th r efe r enc e to 关于RECEIVED B/L received for shipment b ill of lading 待装云提单REER r eal eff e cti v e exchange rat e实效汇率ref. r efe r ee;ref e ren ce;ref e r(r e d)仲裁者；裁判；参考；呈递REO r eal estate owned 拥有的不动产REP i mpo r t r e pla c eme nt进口替代REP O f fic e re p res e nta ti ve of f ice代办处，代表处REPO, rep u,RP Repurchase Ag r eem e nt再回购协议req. r equ i sit i on要货单，请求REVOLVER r evo l vin g le tt er of cre d it循环信用证REWR read and wr i te读和写RIEs recognized i nve st ment exchanges 认可的投资交易（所）Rl r o ll卷RLB r est rict ed li cen se bank 有限制牌照银行RM re m itt a nce汇款rm r o om房间RMB R E NMI N BI人民币，中国货币RMS R o yal Mai l St e ame r皇家邮轮RMSD R oya l Ma il S p eci al Delivery 皇家邮政专递RMT R a il and M ari t ime T ransp o rt U nio n铁路海运联盟ROA r e tur n on ass e t资产回报率ROC r e tur n on cap i tal资本收益率ROE r e tur n on equ i ty股本回报率ROI r e tur n on inv e stm en t投资收益ROP r egi s ter ed op tio n princ i pal记名期权本金ro-ro rol l-on/rol l-of f vesse l滚装船ROS r e tur n on sales 销售收益率RPB R e cog n ize d Pr o fes si onal Body 认可职业（投资）机构RPI r eta il p r ice index 零售物价指数RPM r esa l e p r ice maintenance 零售价格维持措施（计划）rpt.repeat 重复RRP R eve r se R epu r cha se Agre e men t逆回购协议RSL r a te s ens i tiv e li ab ility利率敏感性债务RSVP please r e ply请回复RT R o yal t y T r ust特权信托RTM r egi s ter ed t r ade m ark注册商标Rto r ati o比率RTO r ound tr i p op era ti on往返作业RTS r ate of t ech n ica l subst i tut i on技术替代率RTW r igh t to work 工作权利RUF r e vol v ing unde rwr it ing f a cil i ty循环式包销安排RYL r e fer r ing to your l etter参照你方来信RYT r e fer r ing to your t elex参照你方电传SS no o pti on o f fer ed无期权出售S spl i t o r stock d ivi ded拆股或股息S signed 已签字s second; shi l lin g秒；第二；先令SA s e mi-annua l pa yme nt半年支付SA S o uth Afr i ca南非SAA s p eci a l a r bit r age a ccoun t特别套作账户SAB s p eci a l a s ses s men t bond 特别估价债券sae s t amp ed addressed envelope 已贴邮票、写好地址的信封SAFE S tat e Ad m ini s tra ti on of Foreign Exchange 国家外汇管理局SAIC S tat e Ad m ini s tra ti on for In d ust r y and Commerce （中国）国家工商行政管理局SAP S t ate m ent of A udi ti ng Procedure 《审计程序汇编》SAR S p eci a l A d min i str ative R e gio n特别行政区SAS S t ate m ent of A udi ti ng St anda r d《审计准则汇编》SASE sel f-ad d res s ed st amped envelope 邮资已付有回邮地址的信封SAT (C hin a)S t ate Adm in istra t ion of T axa t ion（中国）国家税务局SATCOM s a tel l ite com mu nicat i on卫星通讯SB sh o rt b ill短期国库券；短期汇票SB sa l es b ook; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC S w iss Bank Co r p.瑞士银行公司SBIC Sma ll B usi n ess I nvest m ent Cor p ora t ion小企业投资公司SBIP s mal l business i ns uranc e po l icy小型企业保险单SBLI S avi n gs Bank Lif e Insurance 储蓄银行人寿保险SBN S tan d ard Book Nu mb er标准图书号SC sales con t rac t销售合同sc sc i lic e t namely 即SC su p pli e r c r edi t卖方信贷SCF s u ppl i er c red i t f in ance卖方信贷融资Sch sc hil l ing（奥地利）先令SCIRR sp e cia l CIRR 特别商业参考利率SCL s ecu rity cha r acter istic lin e证券特征线SCORE sp e cia l cl a im on resi d ual equ i ty对剩余财产净值的特别要求权SD s t anda rd dedu c tio n标准扣除额SDB s p eci a l d i str i ct bond 特区债券SDBL sig h t d r aft,bi ll of l a din g at t ach ed即期汇票，附带提货单SDH sy nch r onou s d i git al hier a rch y 同步数字系统SDR s t rai g ht discount r ate直线贴现率SDRs s pec i al d raw i ng ri ghts特别提款权SE sh a reh o lde r s'e qui ty股东产权SE Stock Exchange 股票交易所SEA S i ngl e Eu r opean A ct《单一欧洲法案》SEAF S toc k Exchange A ut omatic Exchange F a cil it y 股票交易所自动交易措施SEATO Sou t hea s t A sia T reaty Orga niz a tio n东南亚公约组织sec s eco n d(a r y);secretary 第二，次级；秘书sect. sec t ion部分Sen s e nat o r参议院Sept. Sep t emb e r九月SET s ele c tiv e em p loy me nt tax 单一税率工资税sextu p lic a te（文件）一式六份中的一份SEC s pec i al economic zone 经济特区SF s i nki ng f und偿债基金Sfr S w iss Frank 瑞士法郎SFS S u mma r y F i nan c ial S tatem e nts财务报表概要sgd. signed 已签署SHEX Sundays and holidays e x cep t ed星期日和假日除外SHINC Sundays and ho li days i ncl uded星期日和假日包括在内shpd. sh i pped已装运shpg. sh i ppi ng正装运shpt. sh i pme n t装运，船货SI St a tut o ry I nst r ume nt;Sys t em o f U n its有效立法；国际量制SIC S t anda rd I ndu s tri al Class ifi c ati on标准产业分类SIP s t ruc t ure d insurance products 结构保险产品SITC S tan d ard Int e rna ti onal Trade Cl a ssi f ica ti on国际贸易标准分类sk sack 袋，包SKD s epa r ate kno c k-k no wn部分散件SLC s t andb y LC 备用信用证SMA s p eci a l m i sce l lan eo us ac c oun t特别杂项账户SMEs sma ll and m e diu m-sized ent e rpr i ses中小型企业SMI S w iss Market I nde x 瑞士市场指数SML s e cur i ty m ark e t l in e证券市场线SMTP s upp l eme n tal med iu m ter m po l icy辅助中期保险SN stock n umb e r股票编号Snafu Sit u ati on N o rma l,All Fouled Up 情况还是一样，只是都乱了SOE s t ate-own ed en ter prises国有企业SOF S tat e Ow n ers h ip Fund 国家所有权基金sola sola bil l, s o la draft, sola of exchange （拉丁）单张汇票sov. s ove r eig n金镑=20 先令SOYD s um o f t he y e ar's digit s me t hod年数加总折旧法spec. spe c ifi c ati on规格；尺寸SPF spare par t s f i nan ci ng零部件融资SPQR s mal l pr o fit s,quick re t urn s 薄利多销SPS s pec i al purpose se curit i es特设证券Sq. square 平方；结清SRM s t anda rd r epa i r m an ual标准维修手册SRP S a lar y Re d uct i on Plan 薪水折扣计划SRT S p ous a l R e mai n der T rust配偶幸存者信托ss s e mis, one ha l f一半SS so c ial sec u rit y 社会福利ST sh o rt t erm短期ST s p eci a l t r eat m ent(liste d st o ck)特别措施（对有问题的上市股票）St. D ft.sig h t d r aft即期汇票STB s p eci a l t a x bond 特别税债务STIP s hor t-te r m i n sur an ce po l icy短期保险单sub s ubs c rip t ion;subs titut e订阅，签署，捐助；代替Sun Sunday 星期日sund. su n dri e s 杂货，杂费sup. sup p ly供应，供货Tt tim e;t e mpe r atu r e时间；温度T. to n;t a re吨；包装重量，皮重TA te l egr a phi c address=cable add r ess电报挂号TA to t al a sse t全部资产，资产TA t r ade acceptance 商业承兑票据TA t r ans f er agen t过户转账代理人TAB t a x an tic i pat i on bi ll（美国）预期抵税国库券TACPF tie d ai d ca p ita l projects f und援助联系的资本项目基金TAF t i ed a id f ina n cin g援助性融资TAL t r aff i c and a c cid en t loss （保险）交通和意外事故损失TAT t r uck-air-tru ck 陆空联运TB tr e asu r y bond, treasury b ill国库券，国库债券T.B. t ria l ba l anc e试算表t.b.a. to be ad v ise d;to be agreed; to be announced; to be a r ran ged待通知；待同意；待宣布；待安排t.b.d.t o be determined 待（决定）TBD po lic y to be declared po l icy预保单，待报保险单TBL t hro ugh b ill of lading 联运提单，直达提单TBV t r ust bor r owe r vehicle 信托借款人工具（公司）TBW Thompson B ank w atc h, a ra t ing agen t托马逊银行评估公司TC ta r iff cir c ula r关税通报TC t e leg r aph col l ati on校对电报T.C. t rav e ler's check 旅行支票TCI t r ade cre d it i nsu ra nce贸易信用保险TCIC tec h nic a l c r edi t insurance con s ult a nts技术信用保险顾问TCM t rad i tio n al C hin es e med i cin e中国传统医学，中医TD ti m e de pos i t定期存款TD Tr e asu r y D e par t men t（美国）财政部TDA T r ade Dev e lop m ent A uthor i ty贸易发展当局TDC t e chn i cal dev e lop me nt co r por a tio n技术开发公司TDC Trade De v elo p men t Counc il（香港）贸易发展局TDR T rea s ury Dep o sit R eceip t国库券存据Tech tec h nic a l技术的Tel. tel ephone nu mbe r电话号码telec o m t e lec o mmu n ica ti ons通讯temp temp era t ure;te mp orary(se c ret a ry)温度；临时（秘书）TESSA Tax Exe m pt S pec ia l Sav i ngs Account 免税特别储蓄帐户TEU t w ent y-fo o t-e q uip me nt un i t（货柜、集装箱）20 英尺当量单位TF tr ade f ina n ce贸易融资t.f. till for b id直到取消为止tgm. t ele g ram电报three T's typ e,t erms, techn i que交易三要素，即交易类型，交易条件，销售技术thro.,thru. t hro ugh经由，通过Thu. Thursday 星期四TIP t o i n sur e promptness 确保迅速TIR c a rne t Tr a nsp o rts I ntern a tio n aux Rou t ier（法国）国际公路运输证tks. t han ks 致谢，感谢tkt t i cke t票TL t i me l oan;to t al loss; t r ade-las t定期贷款；总损失；最后交易TLO, T.L.O.t ota l loss only=fre e fr om/o f al l average 全损赔偿险TLX t ele x=te l epr i nte r/telet y pew r ite r exchange 电传TM t r ade m ark商标TM te l egr a m w i th m ult iple addresses 分送电报TMA T e rmi n al M ark e t A ss ociat i on最终市场协会TMO t ele g rap h money order 电汇单TN t r eas u ry note 国库券TNC t ran s nat i ona l/mu lt inati o nal co m pan y 跨国公司TOD t ime of d eli v ery发货时间Tonn. tonnage 吨位（数）TOP Trade Op p ort u nit ie s Program （美国）贸易机会计划T.O.P.tu r n o v er, please 请翻转TPM t o tal pro d uct i ve ma inten a nce总生产维修（护）制TPND t hef t,p i ler a ge, and non-de l ive r y 偷窃及不能送达险tpo t e lep h oto电传照片，传真TQ ta r iff quo t a关税配额T.Q., t.q.t a le quale （拉丁）按现状，现状条件TQC t o tal qua l ity con tr ol全面质量控制TR te l egr a m r e sta n te;t rust r ece i pt留交电报；信托收据T.R. tons re g ist e red（船舶）注册吨位Tr. t r ans f er过户，转让tradi t io s ymb o lia（拉丁）象征性交费Tranche CD ce r tif i cat e of dep osi t份额存单trans tra n sla t ed译本treas tre a sur e r会计，出纳，库管，司库Trip. tri p lic a te一式三份中的一份Tripl e A3A 3A 级，最佳债券评级TRS t e rmi n al r ece i vin g syste m港外待运仓收货制度TRT T r ade m ark Reg i str at ion T r eat y 商标注册条约TSP T o tal Suspended P ar ticle总空中悬浮物（污染指标）TST t e st检查，检测TT Te s tame nta r y T r ust遗嘱信托TT, T/T t e leg r aph i c t ransfer电汇T.T.B.t e leg r aph i c t ransfer bought 买入电汇T.T.S.te l egr a phi c tr an sfer sold 卖出电汇TTY t e let y pew r ite r电报打字员TU Trade U nio n工会，职工协会Tue, Tues Tuesday 星期二TV t e rmi n al v alu e;t el evisi on最终价值；电视TW tr a nsi t wa r ehou se转口仓库TWI t r ain i ng w ith i n i nd ustry业内训练txt.tex t课文，电文，正文Ty. t err i tor y 领土，（推销员的）推销区域T&E C a rd t rav e l and e nt ertai n men t ca r d旅行和娱乐信用卡T&H t e mpe r atu r e and h um idity温度和湿度T&M t ime and mate ria l时间和材料T/C t ime cha r ter定期租船，计时租船t/km ton kil omete r顿/千米UU union; uppe r;f a shi on able;pol i te联盟；上等；时髦；礼貌U, U. uni t;U n ite d单位；联合的；联合（公司）U.A. u nit of account 记账单位，记价单位U.K./C ont.Un i ted Kin gd om or Con t ine n t英国或欧洲大陆（港口）U.K.f.o.Uni t ed K ing do m for orders 英国沿岸的指定港口U.L.C.C. ult r a l a rge crude c arr i er超大型油轮U/A un der w rit i ng a cco un t保险帐户u/c. unde r cha r ge不足的价钱，少讨的价钱U/M unscheduled m a int enance计划外维护U/W, UW un der w rit e rs保险公司，承销人UAE t he U n ion of A rab E mirat e s （阿拉伯联合酋长国）阿联酋Uberr i mae fid e i o f the utmos t good f a ith最诚信的UBR un ifo r m business rate 统一商业税率UBS U n ion Bank of Switzerland 瑞士联合银行UCP U nif o rm C ust o ms and Pra c tic e(f o r D o cum en tary C red i t)（跟单信用证）统一惯例与事物UGT, ugt u rge n t（电报用语）急电，加急UHF u ltr a high f r equen cy 超高频UIT U n it I nve s tmen t T ru st单位投资信托UITF U rge n t I s sue Task Force （财务报表）紧急补救解释处Ull. u lla ge缺量，损耗ult.ult i mo（拉丁）（商业函电）上月的Ultra vir e s beyond the powers of 超过......的权限（有限公司）UN Un i ted Nat i ons联合国undelvd. unde liv e red未装运的Univ uni v ers i ty大学unkwn.un k now n.未知的unrev d. unreceived 未收到的UNSYM uns y mme t ric a l不对称的UOS unless ot h erw i se sp ecifi ed除非有特别说明UPC U nif o rm P rac t ice C ode《统一作法法典》UPR unea r ned pre m ium s reserve 未获得保险金储备ur.your 你的US U n ite d St a tes;Un li sted s ecu r iti e s 美国；未上市证券USD U n ite d States dollar 美元USG U nit ed S t ate s ga ll on美国加仑USIT U nit Sha r e I n ves tm ent T r ust单位股投资信托USM U n lis t ed S ecu r iti es Marke t为挂牌（上市）证券市场UT un i ver s al t ime世界标准时间，格林威治时间UUE use un til exhausted 用完为止UV under v olt a ge;ult ra viole t电压不足；紫外线Vv ref e r t o参见v., vs ve r sus（拉丁）对V Roman 5;vi c tor y; v ol t（罗马数字）5；胜利；（电压）伏V.A. value ana lys i s 价值分析VAB v ert i cal assembly build i ng垂直装配建筑物vac v aca t ion假期vac. v aca n t（职位）空缺，（旅馆、公寓）空房间VAT value added t a x 增值税VC Vice C h air m an; Vice Chanc e llor;V i ce C ons ul副主席；副首相；副总理；副领事VD vo l ume deleted 勾销的数量VE va l ue e ngi n eer i ng价值工程Veep V ice pre s ide n t副总裁VER v o lun t ary exp o rt re strai n t自愿出口限制Ves. v ess e l船舶via.thr ough, by way o f经由，通过vid v i de(see)（拉丁）参看，请看VIP V ery Impo rta n t P er son贵宾vis m a jor（拉丁）不可抗力viz. v ide l ice t, namely （拉丁）即，也就是VL va l ue l ine inv e stm en t survey 价值线投资概览法V-mai l v i deo-mai l声像电子邮讯系统VOD v i deo on demand 交互电视技术系统vol. v olu m e量，额，本，卷，容积voy. voyage 航海，航程VQA v endo r qu ali t y assurance 售主质量保证VQC v endo r qua lit y ce rt ifica t ion售主质量确认VQD v endo r qua lit y de fe ct售主质量缺陷VRM v a ria b le r ate mortgage 可变利率抵押VS/N v endo r s e ria l nu mb er售主系列号VSI v endo r s h ipp i ng in struc t ion售主船运说明VSO V olu n tar y Se r vic e Overseas 海外义务服务VSQ very spe c ial qua li ty特级质量VSSP vendor standard s ettle m ent program 售主标准程序结算VTC V o tin g Tr u st C ert if icate股东投票权信托证书VTP v endo r t e st p rog ra m售主检测计划VTR v i deo tape record 录像带录像WW weight t on; win t er ma rk for load li ne;won 重量吨；（船舶）冬季装载线标记；（韩国）元W., w.wa r ehou se;wat t;weig h t;w idt h;w e ek仓库；瓦特；钟量；宽；星期W.A. w ith ave r age水渍险，保单独海损险W.A.C.C.C.Wo r ldw i de Air Cargo C o mmo d ity Class ficat i on全球空运商品分类W.A.I.O.P.W.A.i rre sp ectiv e of percentage 单独海损不计免赔率，单独海损全赔WAEC Wes t Af r ica n Economic Comm u nit y 西非经济共同体WAG w agon卡车WAN W i de A rea Net w ork s 泛区网络WASH W ash i ngt o n;w ash er华盛顿；洗衣机WB, W.B.w ayb ill运送单WB Wo r ld Bank 世界银行W.B. w ate r ba l las t（以）水压载，水压舱W.B.S.wi t hou t ben efi t to/of salvage 不享有获救财产的利益w.c., W.C.wi t hou t charge; w a ter closet 免费；洗手间WCG w ork i ng c api t al guarantee 流动资金担保WCO W o rld Cus t oms Organ izati on世界海关组织WD w hen d istr ibu t ed（股票）发售时交割wd. w a rre n ted（品质）保证的wdth. wid t h广度，宽度Wed W edne s day星期三WEF W orl d Ec o nom i c F or um世界经济论坛W.E.T.We s ter n Eu r opean Time 西欧时间，即格林尼治时间wf. w h arf码头WFOE who l ly f ore i gn owned en ter p ris e s 外资独资企业W.G., w.g.w e igh t guaranteed 保证质量WH wa t t-h o ur每小时瓦特WHO W o rld Hea l th O rga ni zatio n世界卫生组织whs, w hse.wa r ehou se仓库whsle who l esa l e批发WI w hen i ssu ed（股票）发行时交割WIP w ork in p rog r ess=g oods i n p r ogr e ss 在制品wk w e ek; work 星期；工作Wky. wee k ly每星期的，周刊wmk w a ter m ark水印Wmk.wat e r m a rk水位标记WOC w i tho u t c o mpe n sat io n无补偿WP we a the r pe r mit t ing; word processing 天气允许；文字处理W.P. w ith o ut p rej u dic e不损害（当事人）权利W.P.A.wi t h pa rti c ula r avera g e=w i th average 水渍险W.P.M.wo r ds per m inu te（电传）每分钟字数W.P.P.wa t erp r oof paper pack i ng防潮纸包装W.R. w ar risk 战争险W.R.=W.W. warehouse r ec eipt=w are h ous e wa r ran t仓单，仓库收据Wrap wor l dwi de r e cei va bles a ssu r anc e pr o tec ti on全球应收账款担保措施WT wa r ran t（股票）认证股WT wa t ert i ght（包、盒）不漏水的，防水的WT, W/T w i rel e ss t elegr aphy, wir e les s te l ephone无线电报；无线电话wt., w gt.we i ght重量WTO W orl d Trade O rga ni zatio n世界贸易组织W/Tax wi t hho l din g tax 预扣税WW w a reh o use war r ant;with war r ant s 仓库保证；附认股权w/w w a ll-t o-w a ll覆盖全部地面的（地毯）W/W w a reh o use-to-w are ho use仓至仓W/W c l aus e w a reh o use-t o-war ehou s e c l aus e仓至仓条款www w orl d wid e web 万维网，全球计算机网XX ten dol l ars（美国俚语）10 美元X ex-i nte r est无利息X Roman 10; a ki s s; an unknown n umb e r,th i ng, name, e t c.（罗马数字）10 ；一吻；未知数（物、名等等）X. te n;X;ou t of 十；X；在外x.a.ex a ll无所有权益x.b., xb; XB ex bonu s; extra budgetary 不附（本期）红利；预算外的X.C., X. cp. ex coupon 无息债券x.d. ex d i str i but i on不包括（下期股息或红利）分配X-Dis ex-d istr ibu t ion无分销X. d., X. div. ex dividend 未付红利X-eff i cie n cy X 效率XI, X.in, X. int. ex i ntere s t利息除外XL ex t ra l arg e;e x tra l ong特大；特长Xm., X'ma s Ch rist m as圣诞节X-mark a sig n atu r e"X"符号签字（盲人或受伤的人可以画"X"作为签字）Xn Ch rist i an基督的XN, XW e x-wa r ran t除证X.n., X. new ex new 无权要求新股X.P. expres paye=e xtr a message paid 额外通讯费付讫；已令函奉上XR, x.r. ex -r igh t无优惠权认购新股，除权XS e x tra sma ll特小Xtry. ext r aor d ina r y 非常的，临时的XXX i n ter n ati o nal emergency s ign a l国际紧急信号YY ex-d ivi dend and sales in f u ll不计红利，全数出售Y Yen 元（日本货币单位）Y Yuan 元（中国货币单位）y yar d; y e ar; yen 码（三英尺）；年；日元Y.A.R.Y o rk-A ntw e rp Ru les约克-安特卫普规则（海险）YB, y r bk yea r boo k 年报，年鉴y'day,ye s t. yesterday 昨天YLD y i eld收益YOB year o f b i rth出生年份YOD year o f death 死亡年份YOM year o f m a rri age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 ye a r; your 年；你的YTB y i eld to b rok e r经济商收益YTC y iel d to (first) c all至通知赎回时收益YTM y i eld to m atu rity全期收益，到期收益Zz zer o; zone 零；区ZBA zero bracket a mou nt零基数预算法ZBB zero-based bud get in g零基数预算法，免税金额，免征点ZDD zero d efe c t p r ogr am无缺陷计划ZIP code 邮政编码Z. P. G. zero pop ula ti on growth 人口零增长ZR ze r o coupon is s ue零息发行zswk t his week 本周ZT zone t i me区时Z-Time Zebra t ime=GMT格林威治时间。
商务英语常用缩略语表
商务英语常用缩略语表a accepted 承兑AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value) 从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost V olume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递。
商务英语的缩略语表（5）
商务英语的缩略语表(5)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. convertible18 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. coupons19 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 corporate20 treasurer21 公司财务主管CT cable transfer 电汇ct crate22 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. cumulative23 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。
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。
商务英语常用缩略语大全
商务英语常用缩略语大全（一）商务英语考试更新：2009-4-18编辑：lo7elya accepted承兑AA Auditing Administration(中国)审计署AAA最佳等级abs.abstract摘要a/c,A/C account帐户、帐目a/c,A/C account current往来帐户、活期存款帐户A&C addenda and corrigenda补遗和勘误Acc.acceptance or accepted承兑Accrd.Int accrued interest应计利息Acct.account帐户、帐目Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.account number帐户编号、帐号Acct.Tit.account title帐户名称、会计科目ACN air consignment航空托运单a/c no.account number帐户编号、帐号Acpt.acceptance or accepted承兑A/CS Pay.accounts payable应付帐款A/CS Rec.accounts receivable应收帐款ACT advance corporation tax预扣公司税ACU Asia Currency Unit亚洲货币单位A.C.V actual cash value实际现金价值a.d.,a/d after date开票后、出票后ADRS asset depreciation range system固定资产分组折旧法Adv.advance预付款ad.val.,A/V ad valorem to(according value)从价Agt.agent代理人Agt.agreement协议、契约AJE adjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金A/P account paid已付账款A/P account payable应付帐款A/P accounting period会计期间A/P advise and pay付款通知A/R account receivable应收帐款A/R at the rate of以……比例a/r all risks(保险)全险Arr.arrivals,arrived到货、到船A/S,a/s after sight见票即付A/S，acc/s account sales承销帐、承销清单，售货清单ASAP as soon as possible尽快ASR acceptance summary report验收总结报告ass.assessment估征、征税assimt.assignment转让、让与ATC average total cost平均总成本ATM at the money仅付成本钱ATM Automatic Teller Machine自动取款机(柜员机)ATS automated trade system自动交易系统ATS automatic transfer service自动转移服务Attn.attention注意Atty.attorney代理人auct.auction拍卖Aud.auditor审计员、审计师Av.average平均值a.w.all wool纯羊毛A/W air waybill空运提单A/W actual weight实际重量BA bank acceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Bat battery电池b.b.bearer bond不记名债券B.B.,B/B bill book出纳簿B/B bill bought买入票据、买入汇票b&b bed&breakfast住宿费和早餐费b.c.blind copy密送的副本BC buyer credit买方信贷B/C bills for collection托收汇票B.C.bank clearing银行清算b/d brought down转下页Bd.bond债券B/D bills discounted已贴现票据B/D bank draft银行汇票b.d.i.both dates inclusive,both days inclusive包括头尾两天B/E bill of entry报关单b.e.,B/E bill of exchange汇票BEP breakeven point保本点、盈亏临界点b/f brought forward承前BF bonded factory保税工厂Bfcy.Beneficiary受益人B/G,b/g bonded goods保税货物BHC Bank Holding Company银行控股公司BIS Bank of International Settlements国际清算银行bit binary digit两位数Bk.bank银行Bk.book帐册b.l.,B/L bill of lading提货单B/L original bill of lading original提货单正本bldg.building大厦BMP bank master policy银行统一保险BN bank note钞票BO branch office分支营业处BO buyer's option买者选择交割期的远期合同BOM beginning of month月初b.o.m.bill of materials用料清单BOO build-operate-own建造-运营-拥有BOOM build-operate-own-maintain建造-运营-拥有-维护BOOT build-operate-own-transfer建造-运营-拥有-转让b.o.p.balance of payments收支差额BOT balance of trade贸易余额BOY beginning of year年初b.p.,B/P bills payable应付票据Br.branch分支机构BR bank rate银行贴现率b.r.,B/R bills receivable应收票据Brok.broker or brokerage经纪人或经纪人佣金b.s.,BS,B/S balance sheet资产负债表B/S bill of sales卖据、出货单B share B share B股B.T.T.bank telegraphic transfer银行电汇BV book value票面价值c.cents分C cash;coupon;currency现金、息票、通货C centigrade摄氏(温度)C.A.chartered accountant;chief accountant特许会计师、主任(主管)会计师mercial 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prehensive income tax综合所得税Ck.check支票C.L.call loan短期拆放C/L current liabilities流动负债C.M.A.certificed management accountant注册管理会计师CMEA,Comecon Council for Mutual Economic Assistance经济互助委员会CML capital market line资本市场线性CMO Collateralised Mortgage Obligations担保抵押贷款债务CMV current market value现时市场价值CN consignment note铁路运单CN credit note贷方通知书c/o carried over结转后期C.O.,C/O cash order现金汇票、现金订货C.O.certificate of origin产地证明书pany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.;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mercial 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I.R.inward remittance汇入款项IRA individual retirement account个人退休金帐户IRAinterest rate agreement利率协议IRRinterest rate risk利率风险IRRinternal rate of return内部收益率irred.irredeemable不可赎回的IRS interest rate swap利率调期ISInternational System公制度量衡ISICInternational Standard Industrial Classification国际标准产业分类ITinformation technology信息技术IT international tolerance国际允许误差I/Tincome tax所得税ITCinvestment tax credit投资税收抵免ITO International Trade Organization国际贸易组织ITSintermarket trading system跨市场交易系统IVinvestment value投资价值J.,Jour.journal日记帐J.A.(J/A)joint account联合（共管）帐簿J.D.B.journal day-book分类日记帐J/F,j/fjournal folio日记帐页数J.V.joint venture合资经营企业J.V.journal voucher分录凭单JVC joint venture company合资公司K.D.knocked down拆散K.D.knocked down price成交价格kg kilogram千克kilom.kilometer千米kv kilovolt千伏kwkilowatt千瓦KWH kilowatt-hour千瓦小时Llisted(securities)（证券）上市L.,(Led.)ledger分类帐L.lira里拉L.liter公升L.A.(L/A)letter of authority授权书L.A.liquid assets流动资产L.B.letter book书信备查簿LB licensed bank许可银行lbpound磅LC(L/C)letter of credit信用证LCL/FCL less than container load/full container load拼装/整拆LCL/LCLless than container load/less than container load拼装/拼拆L.&D.loans and discounts放款及贴现L&D loss and damage损失和损坏ldg.loading装（卸）货L/Fledger folio分类帐页数LGletter of guarantee保函Li.liability负债LI letter of interest(intent)意向书lifo(LIFO)last in,first out后进先出法L.I.P.(LIP)life insurance policy人寿保险单LIRCslow interest rate currencies低利率货币L/Mlist of materials材料清单LMTlocal mean time当地标准时间LRPlimited recourse project有限追索项目LRPF limited recourse project financing有限追索项目融资i.s.lump sum一次付款总额i.s.t.local standard time当地标准时间LT long term长期Ltd.limited有限（公司）mmillion百万Mmatured bond到期的债券Mmega-百万Mmilli-千分之一m.meter,mile米、英里M&A merger&acquisition兼并收购MA my account本人帐户Mat.maturity到期日Max.,max maximum最大量M.B.memorandum book备忘录MBBmortgage-backed bonds抵押支持的债券MBOmanagement by objectives目标管理M/Cmarginal credit信贷限额m/c metallic currency金属货币MCA mutual currency account共同货币帐户MCPmixed credit program混合信贷计划M/d months after deposit出票后......月M.D.maturity date到期日M.D.(M/D)memorandum of deposit存款(放）单M.D.malicious damage恶意损坏mdse.merchandise商品MEI marginal efficiency of investment投资的边际效率mem.memorandum备忘录MERM multilateral exchange rate model多边汇率模型M.F.mutual funds共同基金MFmezzanine financing过渡融资mfg.manufacturing制造的MFNmost favoured nations最惠国mfrs.manufacturers制造商mg milligram毫克M/I marine insurance海险micro one millionth part百万分之一minminimum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MLRminimum lending rate最低贷款利率MLTG medium-and-long-term guarantee中长期担保M.M.money market货币市场mm millimeter毫米MMDA money market deposit account货币市场存款帐户MMImajor market index主要市场指数MNCmultinational corporation跨（多）国公司MNEmultinational enterprise跨国公司MO(M.O.)money order汇票mo.month月。
一些常见商务英文缩略语
一些常见商务英文缩略语AAS Automatic Approvel system 自动许可制AAC Afro-Asian Conference 亚非会议AAR Against All Risks 保增综合险abd. About 在船上abs(s) acceptance,accepted 摘要abt. acre 关于,大约acc,acpt. accounts paya 承兑ac. acre 英亩a/c,acct account current 银行往来存款a/cs pay account payable 应付帐款a/cs rec. account receivable 应收帐款A/D After Date 出票后ADMS Advanced Data Management System 高级数据管理系统Admr administrator 财产管理人AFEB Authorized Foreign Exchange 核准的外汇银行AF Air Freight 预付运费AFB Air Freight Bill 空运提单Adv Advice 通知Agt agent 代理人AI Approval of Import 进口许可Amt amount 金额Ann annalsf 年表AN Arrival Notice 到货通知a/o account of 记入某人帐内.a/p account paid 帐项付清a.p. additional premium 附加保险费A/P Advise to Pay 通知付款A/P Authority to Purchase 委托购买证AP Account Payable 应付帐款A/R Advice of Receipt 收到通知AR All Risks 一切险,综合险A/S Account Sales 销货清单A/S After Sight 见票后A/S At Sight 见票即付ass assessed 估计assimt. Assignment 分配,转让asst. assistant 助理ATL Actual Total Loss 实际全损att. attached 附加auct auction 拍卖av. average 海损,平均数A/V According to [size=+0]value 按值A/w Actual Weight 实际重量AWB Air Way Bill 空运提单B/A Bank Acceptance 银行承兑票据bal. Balance 余数,平均b/d balance brought down 余额转下b/f balance brought forward 余额承前banky bankruptcy 破产,倒闭bar barrel 桶bargn bargain 买卖契约BB Bank Book 银行存折BB Branch Bill 分行票据BB Buy Back 回购BB Back to Back Account 对开帐户B/B Bill Book 出纳薄BC Beneficial Cost 受益成本BC Bulk Cargo 散装货B/C Bill for Collection 代收票据BD Bill Discunted 贴现期票B/D Bank Draft 银行汇票b/d brought down 转下页bdl bundle 捆,包,束B/E Bill of Entry 报关单B/E Bill of Exchange 汇票B/G Bonded Goods 保税货物Bkpg book keeping 记帐薄Bkt basket 篮,筐B/L Bill of Lading 提货单bl. Bale 包B/N Bank Note 钞票,纸币b/o brought over 过入B/O By Order 奉….之命BO Buter’s Option 买主选择BO Bad Order 无法满足的货单BO Blanket Order 总括定货单BOC Bank of Chia 中国银行bot bottle 瓶,坛BOT Board of Trade 商务局BP Base Pay 基薪BP,B/P Bills Payable 付款单据BP Bills Purchased 国际收支BPB Bank Post Bill 银行汇票BPC Book Prices Current 现行帐面价格BR Basic Requirements 基本要求BR Bank Rate 银行贴现利率Br brand 商标,牌子B/R Bills Receivable 应收票据Brkge brokerage 佣金,经手费B/S Balance Sheet 资产负债表B/S Bill of Sale 出货单B/st bill at sight 见票即付BTT Bank Telegraphic Transfer 银行电汇Bud budget 预算BV Bookl value 帐面价值bx.,bxs boxes 箱c.ca.c/s case(s) 箱c cargo 货物CA Chartered Accountant 会计师CA Cash Advice 预付现款CA Chief Accountant 会计主任CA Commercial Agent 贸易事物官CA Capital Account 资产表c.a. capital assets 固定资产c.a. current assets 流动资产c.a. current advice 货项通知单C/A Capital Account 资本帐C/A Credit Account 赊购帐C/A Current Account 现金帐CAD Cash Against documents 凭单兑现CFR Cost and Freight 成本与运费价Can. Cancel 取消Carr.pad carriage paid 运费以付Cat catalogue 目录CB Cash Book 现金帐薄C/b clean bill 光票CB Commercial Bank 商业银行CBD Cash Before Delivery 交货前付款CBS Cash Before Shipment 装船前付款CBT aCommercial Benefit Tax 商业利润税CC,C/C Chamber of Commercial 商会c.c. currency clause 货币条款c.c. current cost 市价C/D Carried Down 结转CD Certificate of Deposit 存款证c.d. cash discount 付现折扣C&D Collection&Delivery 收款发货CDR Cargo Delivery Teceipt 交货收据Cel. Cancel 取消Cert. Certificate 执照,凭单C/F Carried Forward 归入CFR Cost and Freight 成本加运费CFS Container Freight Station 集装箱货运站c.g.t. captital gains tax 资本利润税CH Cargo Hold 货舱CH Customs House 海关C/I Certificate 保险单CIA Cash in Advance 预付现金CIF Cost,Insurance,Freight 到岸价CIF&C Cost,Insurance,FrerghtAnd Commission 到岸加佣金价CIF&I Cost,Insurance,Frerght and Interest 到岸加利息价CIF&E Cost,Insurance,Frerght and Exchange 到岸加汇费价CIP Carriage and Insurance Paid To 运费,保险付至CK,cheq Check 支票CLP Container Load Plan 装箱单C/N Contract Note 合同书C/N Consignment Note 发货通知书CN Credit Note 贷项清单c.o. certificate of origin 原产地证明书C/o Cash Order 现金汇票CO. Company 公司COD Cash on Delivery 现金提货COFC Container onFlat Car 平板车装运集装箱Col. Column 项目,专栏Coll. Collection 收款,托收Collr collector 收帐人Comp. composition 债款折偿Co-op cooperation 合作经营Corp corporation 公司(股份)Conf confirmation 确认COS Cash on Shipment 装船付现C/P Charter Party 租船合同Cp. Commercial paper 商业票据CPT Carriage Paid To 商业票据CPT Carriage Paid To 运费付至D(dft.) Draft 汇票D/a days after acceptance 承兑后…..天付款D/a discharge afloat 船上卸货D/A documents Against Acceptance 承兑交单D/A Deposit Account 存款薄DA Debit Advice 借项通知单DAF Delivered At Forntier 边境交货价Dbk drawback 取回,退税Dbt debit 借方D/C,diss. Discount 折扣D/C Deviation 绕航条款DD Direct Debit 直接借方DD Double Draft 联单DD Differential Duties 差别关税D/D document Draft 跟单汇票D/D Demand Draft 即期汇票DDP Delivered Duty Paid 完税交货DDU Delivered 未完税交货dd.(deld.) delicered 以交付dem. Demurrage 滞期费dep. Deposit 存款dept. department 行政科室DEQ Delivered At Quay 码头交货DES Delivered Ec Ship 船上交货Dev. Development 开发Dish’d dishonored 拒付div.(dv.) dividend 红利DLE development Loan Fund 开发贷款基金D/M Dispatch Money 速谴费D/N Debit Note 借记通知Doc. documents 文件D/P documents against Payment 付款交单D/P Deferred payment 迟付货款DPV Duty-paid value 完税价格Drm(s) drum(s) 桶Dr. drawer 出票人DT(d.t.) delivery time 交货时间Dup.(dupl.). duplicate 副本DW dead weight 载重量D/W Dock Warrant 码头栈单DWT Dead weight tonnage 载重货物Dy delivery 交货,交付E export 出口E exchange 汇票E&OE Errors and omission excepted 差误遗漏除外EB Export Bounties 出口津贴EC error corrections 错误更正ecom economy 经济E/D Ecport Declaration 出口申报单E/L Export License 出口许可证Encl.(enc.) enclosed 函内附件Emb embargo 禁运END endorsement 背书,保证EO Examining Officer 检察员EOM end of Month 月底EOS end of season 季末EOY end of year 年底EPL excess profit levy 超额利润税Eq. Equivalent 同值ETA estimate profit levy 预计到达时间ETD estimate time of departure 预计离港时间ETE estimate time on Route 预计开航时间Etc et cetera 等等Est estimate 估计Eur Europe 欧洲Exch exchange 外汇Exc except 除外EXP exit permit 出口许可证Exp expire 期满Exp ecport 出口Exs expenses 花费,费用Ext. extract 摘要EXW Ex works 工厂交货。
商务英语常用缩略语表
受益人 银行控股公司 国际清算银行 两位数 帐簿 银行 帐册 银行业 大厦 银行统一保险 钞票 分支营业处 买者选择交割期的远期合
BO BOM BOM BOO BOOM BOOT BOT BOY BR beginning of month build-operate-own build-operate-own-maintain build-operate-own- transfer balance of trade beginning of year bank rate
D. C. O., C/O C. P. A C. S. C. W. O. C.B. C.d. C.I.F . C.o.d . C.V. P. C/A C/A C/A c/d c/f C/I c/o C/R can. cap. cash order certified Public Accountant capital stock cash with order cash book cum dividend cost insurance cash on delivery analysis Cost Volume Profit analysis capital account current account current assets carried down carry forward certificate of insurance carried over company's risk cancelled capital
CAPM CBD CD CG CG Chgs Chq. CIA Ck. CML CMO CMV CN CN Co. COBOL Col. Coll. Coll. Com.
capital asset pricing model cash before delivery certificate of deposit capital gain capital goods charges cheque certified internal auditor check capital market line Collateralised Mortgage Obligations current market value consignment note credit note company Common Business Oriented Language column collateral collection commercial
商务英语常用缩略语表
商务英语常用缩略语表a accepted 承兑AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value) 从价Agt. agent 代理人Agt. a GRE ement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against document 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost V olume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D de GRE e; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General A GRE ement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase A GRE ement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币。
常见商务英语邮件中的缩略语
常见商务英语中的缩略语approximately approx.接近et alia (and others)et al.以与其他人et cetera (and so forth)etc.等as soon as possible ASAP急件blind carbon copy Bcc密件抄送building bldg.大厦calendar year CY公历年carbon copy to Cc抄送cash on delivery c.o.d.货到付款company co.公司corporation corp.公司department dept.部门doing business as dba 职业或公司名称each ea.各end of month月底fiscal year FY会计年度exempli gratiea (for example) e.g.例如for your information FYI通知government govt.政府incorporated inc.公司I owe you IOC我欠你limited Ltd.XXmanufacturing mfg.制造公司merchandise mdse.商品month mo.月videlicet (namely)viz.亦即numero (number)no.post meridiem (post noon)p.m.下午postscript PS又与quarter qtr.季度very important person VIP重要人物现在的商务往来中，合作双方通常都使用电子这种快速便捷的通讯方式。
在商务英语德写作中，有以下几点注意事项供大家参考。
1. Email is much less formal than a written letter. Emails are usuallyshort and concise.2. If you are writing to someone you don’t know, a simple "Hello" is adequate. Using a salutation such as "Dear Mr Smith," is too formal.3. When writing to someone you know well, feel free to write as ifyou are speaking to the person.4. Use abbreviated verb forms (He’s, We’re, He’d, etc.)5. Include a telephone number to the signature of the email. This willgive the recipient the chance to telephone if necessary.6. It is not necessary to include your email address as the recipientcan just reply to the email.7. When replying eliminate all the information that is not necessary.Only leave the sections of text that are related to your reply. This willsave your reader time when reading your email.中文参考：1.电子是一种相对不是特别正式的信件。
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ABC관리abs. 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A TC average total cost 平均总成本A TM at the money 仅付成本钱A TM Automatic Teller Machine 自动取款机（柜员机）A TS automated trade system 自动交易系统A TS 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A v. 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 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 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 A verage (Stock Ind 道-琼斯工业股票指数DJTA Dow Jones Transportation A verage 道-琼斯运输平均数DJUA Dow Jones Utility A verage 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EA T 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FA T factory acceptance test 工厂验收试验FA T 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 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HA WB 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NIA T 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. 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. 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PA YE pay as you earn 所得税预扣法PA YE 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。
商务英语常用缩写大全
商务英语常用缩写大全商务英语常用缩写大全：XXX日期：2022年6月7日此文档格式为word，下载后可编辑修改。
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 对付帐款A/CS Rec. accounts receivable 应收帐款A/P account paid 已付账款A/P account payable 对付帐款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 实际分量A/W air waybill 空运提单AA Auditing Administration （中国）审计署AAA 最佳等级ABCabs. abstractAgt. agreement 协议、契约AJE adjusting journal entries 调节分录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）A TS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注重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 对付票据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 银行汇票文档内容到此结束，欢迎大家下载、修改、丰富并分享给更多有需要的人。
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AA Auditing Administration（中国）审计署AAA 最佳等级ACN air consignment 航空托运单ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值ADRS asset depreciation range system固定资产分组折旧法AJE adjusting journal entries 调整分录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b/f brought forward 承前BF bonded factory 保税工厂BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements国际清算银行b.l., B/L bill of lading 提货单B/L original bill of lading original提货单正本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Brok. broker or brokerage经纪人或经纪人佣金B.T.T. bank telegraphic transfer 银行电汇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. D cash against document 交单付款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CBD cash before delivery 先付款后交货CIA certified internal auditor注册内部审计员C. I. F. cost, insurance and freight 到岸价C. I. T. comprehensive income tax综合所得税C. M. A. certified 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C. O. certificate of origin 产地证明书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每一千为单位的成本CPP current purchasing power 现行购买力CPT carriage paid to 运费付至......CTT capital transfer tax 资本转移税CU customs unions 关税联盟CV convertible security 可转换债券CVD countervailing duties 反倾销税C.V. P. analysis Cost V olume Profit analysis本-量-利分析C. W. O. cash with order 订货付款D/A deposit account 存款帐户document against acceptance 承兑交单D. C. F. method discounted cash flow method现金流量贴现法D/D documentary draft 跟单汇票demand draft 即期汇票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D. I. T double income-tax(relief)双重所得税（免征）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DLD deadline date 最后时限DMCs developing member countries发展中国家D/O delivery order 发货单DPI disposable personal income个人可支配收入DTC Deposit taking company接受存款公司DTC Deposit Trust Company储蓄信托公司DVP delivery versus payment 付款交货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EDI electronic data interchange电子数据交换EDP Electronic Data Processing电子数据自理E. E.; e.e errors excepted如有错误，可加更正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EIL WB Economic Integration Loan世界银行经济一体化贷款EMF European Monetary Fund欧洲货币基金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EOE European Options Exchange欧洲期权交易ESOP Employee Stock Ownership Plan 职工持股计划ETDZ Economic and Technological Development Zone 经济技术开发区EU European Union 欧盟EXW ex works 工厂交货价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F. A. F. free at factory 工厂交货FAIA Fellow of the Association ofInternational 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FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证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FIB free into barge 驳船上的交货价FOB free on board（启运港）船上交货、离岸价格FOS free on steamer 蒸汽船上交货（价）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FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区FYI for your information 供您参考G. A. general agent 总代理商、总代理人GAAP general Accepted AccountingPrinciples 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HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率HIRCS high interest rate currencies高利率货币hi-tech high technology 高技术HKI Hong Kong Index 香港指数HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数I. A. intangible assets 无形资产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ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market国际资本市场ICONs index currency option notes指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond工业发展债券IDB Inter-American Development Bank 泛美开发银行IDC intangible development cost无形开发成本IDR international depositary receipt国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请IL, I/L import license 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IT income tax 所得税ITO International Trade Organization 国际贸易组织ITS intermarket trading system跨市场交易系统IV investment value 投资价值JVC joint venture company 合资公司K. D. knocked down price 成交价格L. A. liquid assets 流动资产LB licensed bank 许可银行LC (L/C) letter of credit 信用证LCL/FCL less than container load/fullcontainer load 拼装/整拆L.&D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货LF ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies低利率货币LM list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. t. local standard time 当地标准时间Ltd. limited 有限（公司）M. B. memorandum book 备忘录MBB mortgage-backed bonds抵押支持的债券MBO management by objectives 目标管理MC marginal credit 信贷限额MCA mutual currency account共同货币帐户MCP mixed credit program 混合信贷计划M. D. maturity date 到期日M. D. (MD) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率MERM multilateral exchange rate model多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资MFN most favored nations 最惠国M/I marine insurance 海险MIP monthly investment plan 月度投资计划MLR minimum lending rate最低贷款利率MLTG medium-and-long-term guarantee 中长期担保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MOS management operating system经营管理制度MPC marginal propensity to consume 边际消费倾向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MT mail transfer 信汇MTI medium-term insurance 中期保险MTN medium-term note 中期票据NC no charge 免费NC net capital 净资本N. D. net debt 净债务NDA net domestic asset 国内资产净值NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIT negative income tax 负所得税NNP net national product 国民生产净值NOW ac negotiable order of withdrawal 可转让存单帐户NP net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check存款不足支票NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒NWC net working capital 净流动资本N. Y. net yield 净收益OAAS operational accounting and analysis system 经营会计分析制od/o.d. overdrawn 透支Od on demand 见票即付O. F. ocean freight 海运费O. G. L. Open General License不限额进口许可证OII overseas investment insurance海外投资保险OS out of stock 无现货Os outstanding 未清偿、未收回的OTC over-the-counter market市场外交易市场OW offer wanted 寻购启示OWE optimum working efficiency最佳工作效率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PA payment of arrival 货到付款P.A. personal account; private account 个人账户、私人账户PAC put and call 卖出和买入期权PBT profit before taxation 税前利润PC price catalog; price current价格目录；现行价格PE price earning 市盈率PMO postal money order 邮政汇票PN promissory note 期票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益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PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值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RA refer to acceptor 洽询（汇票）承兑人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RD refer to drawer （银行）洽询出票人REO real estate owned 拥有的不动产REP Office representative office代办处，代表处RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟RPI retail price index 零售物价指数SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAR Special Administrative Region特别行政区SAS Statement of Auditing Standard《审计准则汇编》SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication卫星通讯SBC Swiss Bank Corp. 瑞士银行公司SBLI Savings Bank Life Insurance储蓄银行人寿保险SBN Standard Book Number 标准图书号SDRs special drawing rights 特别提款权SE Stock Exchange 股票交易所SEC special economic zone 经济特区SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金TDC technical development corporation 技术开发公司TDC Trade Development Council（香港）贸易发展局TU Trade Union 工会，职工协会V AT value added tax 增值税VIP Very Important Person 贵宾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WB World Bank 世界银行WCO World Customs Organization世界海关组织WEF World Economic Forum世界经济论坛W.E.T. Western European Time西欧时间，即格林尼治时间WFOE wholly foreign owned enterprises 外资独资企业WHO World Health Organization世界卫生组织W.P.A. with particular average=with average 水渍险W.R. war risk 战争险WT warrant （股票）认证股WTO World Trade Organization世界贸易组织www worldwide web全球计算机网XXX international emergency signal 国际紧急信号YOB year of birth 出生年份YOD year of death 死亡年份YOM year of marriage 结婚年份YTB yield to broker 经济商收益Z. P. G. zero population growth 人口零增长。