PwC常用缩写词汇
20词汇解释-集装箱
场桥位：场桥作业的场位，可以放空箱或者重箱。
船舶计划
分为装船计划和卸船计划。
装船计划：船舶计划员根据装船清单、BAY图、堆场计划、岸边设备分配计划确定装箱顺序、
待装箱船上箱位，有时还包括捣箱数据的报表集，在实际工作中，装船计划分为“假配”和“实配”。 “假配”主要是给C/O分析船的稳性，不一定很准确； 而“实配”则必须准确。
A：到锚地时间
P：POB 饮水上船时间
B：靠泊时间
D：离泊时间
U：U卸船数量
L: 装船数量
T：桥吊数量
N_FLAG :驾驶台到船尾的距离
R_FLAG: 船头到船尾的距离
堆场计划
根据堆场场地，作业机械数量、重量等作业特点，为提高装船、出闸效率而制定的堆场集装箱存放规划称为堆场计划。
班轮：每周有固定的班次在码头停靠的大型集装箱船。
驳船：用于内贸的支线航线上的小型集装箱船。
I/B、O/B统计表：I/B统计表:进口箱的信息统计表，计划员根据统计表内箱主、箱类型、箱数量等信息计划箱在堆场的存放地点和卸船顺序。
O/B统计表:出口箱的信息统计表，计划员根据统计表内箱主、箱类型、箱数量、目的港等信息计划箱在船上的存放地点和装船顺序。
SPECIAL STOW：特殊的捣箱操作。
小票:在堆场作业的作业凭证。
计划:有泊位计划、堆场计划、船舶计划（装船计划和卸船计划）。
泊位计划：
根据潮汐，工期确定船靠泊时间，并根据潮汐，装卸量确定船离泊时间，同船舶计划共同商量决定船开杆数量，这个工作称为泊位计划。
下面列泊位计划包含的部分代码：
ROB(Retain Onboard/Through Cargo)：过境箱。
外企常用的英文缩写
外企常用的英文缩写在国际商务领域中，外企常常使用一系列缩写词来表达复杂的概念和术语。
这些英文缩写词可以提高沟通效率，但对初学者来说，它们可能会造成困惑。
本文将介绍一些外企常用的英文缩写词及其含义，希望对大家理解和应用这些缩写词有所帮助。
I. 公司相关缩写1. CEO - Chief Executive Officer（首席执行官）这是公司的最高管理职位，负责制定和实施战略计划。
2. CFO - Chief Financial Officer（首席财务官）负责公司的财务管理和资金筹集。
3. COO - Chief Operating Officer（首席运营官）负责公司的日常运营和业务运作。
4. HR - Human Resources（人力资源）负责员工招聘、培训、绩效评估等工作。
5. PR - Public Relations（公共关系）负责公司与媒体、社会各界的沟通和形象管理。
6. IT - Information Technology（信息技术）负责公司的计算机系统和网络设备的维护和支持。
II. 职位相关缩写1. CEO - Chief Executive Officer（首席执行官）负责整个公司的运营和管理。
2. CFO - Chief Financial Officer（首席财务官）负责公司的财务战略和资金管理。
3. CTO - Chief Technology Officer（首席技术官）负责公司的技术发展和创新。
4. CMO - Chief Marketing Officer（首席营销官）负责公司的市场营销策略和品牌推广。
5. HR - Human Resources（人力资源）负责招聘、培训和员工关系管理。
6. IT - Information Technology（信息技术）负责公司的计算机系统和网络技术。
III. 项目相关缩写1. R&D - Research and Development（研究与开发）指的是公司进行新产品或技术研发的部门。
20词汇解释-集装箱
重箱：集装箱在装了货物后的称呼。
集卡:用于托运集装箱的卡车。
堆场锁:集装箱进入内堆场后，即具备海关FTP锁、海关布控锁、码头锁、单证锁、财务收费锁，只有所有锁全部打开的箱才能装船出口或出闸。
锁是在码头操作软件内部制定的标志，当标志表示锁住状态时，相应的集装箱不能装船出口或出闸。
储运部：指经营集装箱码头的法人单位实体。主要为船公司提供集装箱堆存业务。其企业由业务部、箱管部、会统部、客服部等组成。
业务部：指储运部与客户及外协单位进行业务联系的部门。分为进口业务、出口业务、冻柜业务等职能进行划分。由业务人员根据客户提供的单证资料进行预录入处理，以提供给箱管人员配箱。
会统部：对堆场作业所产生的相关费用按照合同计费，并与客户费用结算。
班轮：每周有固定的班次在码头停靠的大型集装箱船。
驳船：用于内贸的支线航线上的小型集装箱船。
I/B、O/B统计表：I/B统计表:进口箱的信息统计表，计划员根据统计表内箱主、箱类型、箱数量等信息计划箱在堆场的存放地点和卸船顺序。
O/B统计表:出口箱的信息统计表，计划员根据统计表内箱主、箱类型、箱数量、目的港等信息计划箱在船上的存放地点和装船顺序。
留机位：空叉作业的场位，只能放空箱。
场桥位：场桥作业的场位，可以放空箱或者重箱。
船舶计划
分为装船计划和卸船计划。
装船计划：船舶计划员根据装船清单、BAY图、堆场计划、岸边设备分配计划确定装箱顺序、待装箱船上箱位，有时还包括捣箱数据的报表集，在实际工作中，装船计划分为“假配”和“实配”。 “假配”主要是给C/O分析船的稳性，不一定很准确； 而“实配”则必须准确。
A：到锚地时间
常用机构英文缩写
常用机构英文缩写UN the United Nations 联合国UNSGUnited Nations Secretary General联合国秘书长CUN The Charter of the United Nations联合国宪章UNAIDS Joint United Nations Programme on HIV/AIDS 联合国艾滋病规划署UNDP United nations Development programme 联合国开发计划署UNEP United Nations Environment Programme联合国环境署UNSC United Nations Security Council 联合国安全理事会UNCF United Nations Children's Fund 联合国儿童基金会UNCATD United nations conference on trade and development联合国贸易和发展大会CSD Commission on Sustainable Development 联合国可持续发展委员会UNCED United Nations Conference on Environment and Development联合国环境与发展大会UNESCO Unitde Nations Education ,Scientific and Culutral Organization 联合国教科文组织FAO Food and Agriculture Organization of the United Nations 联合国粮农组织UNIDO United Nations Industrial Development Organization联合国工业发展组织UNFPA United Nations Fund for Population Activities联合国人口活动基金WFUNA World Federation of United Nations Associations 联合国协会世界联合会UNECE United Nations Economic Commission for Europe联合国欧洲经济委员会UNOG United Nations Office in Geneva联合国日内瓦办事处UNSF United Nations Special Fund联合国特别基金UNCDF United Nations Capital Development Fund联合国资本开发基金会UNCITRAL United Nations Commission on International Trade Law联合国国际贸易法委员会UNSF United Nations Security Force 联合国和平军队WHO World Health Organization 世界卫生组织WMO World Meteorological Organization 世界气象组织WEO World Environmental Organization世界环境组织WEO World Energy Outlook：世界能源展望WTO World Trade Organization 世界贸易组织WTO World Toilet Organisation世界厕所组织WIPO World Intellectual Property Organization 世界知识产权组织WPC World Peace Council 世界和平理事会WAIPA World Association of Investment Promotion Agencies世界投资促进机构协会WCED World Commission on Environment and Development世界环境与发展委员会WCO World Customs Organization世界海关组织WEF World Education Fellowship：世界教育联谊会WB World Bank世界银行ACWW Associated Country Women of the World世界农村妇女协会ITC International Trade Center世界贸易中心ICRC International Committee of the Red Cross 国际红十字会ISO International Standards Organization 国际标准化组织ICAO International Civil Aviation Organization 国际民用航空组织IDA International Development Association 国际开发协会IAEA International Atomic Energy Agency 国际原子能机构IOC International Olympic Committee 国际奥委会IOJ International Organization of Journalists 国际新闻工作者协会ILO International Labour Organization 国际劳工组织IFC International Finance Corporation 国际金融公司IMO International Maritime Organization 国际海事组织IFAD International Fund for Agricultural Development 国际农业发展基金会ICC International Chamber of Commerce国际商会UEA Universal Esperanto Association国际世界语协会IRTO International Radio and Television Organization国际广播电视组织IEC International Electrotechnical Commission 国际电工委员会IOCU International Organization of Consumers Unions 国际消费者联盟组织CPWC Co-operation Programme on Water and Climate国际气候及水合作计划组织IAAF International Association of Athletics Federations国际田联EU European Union 欧洲联盟CIS Common Wealth of Independent States 独立国家联合体EEC European Economic Community 欧洲经济共同体NATO North Atlantic Treaty Organization 北大西洋公约组织APEC the Asia—Pacific Economic Cooperation 亚太经合组织ASEAN Association of Southeast Asian Nations 东南亚国家联盟OSCE Organization for Security and Cooperation in Europe 欧洲安全与合作组织EEC Organization for European Economic Cooperation 欧洲经济合作组织IPU Inter—Parliamentary Union 各国议会联盟UPU Universal Postal Union 万国邮政联盟OAU Organization of African Unity 非洲统一组织PLO Palestine Liberation Organization 巴勒斯坦解放组织OIC Organization of the Islamic Conference 伊斯兰会议组织OPEC Organization of Petroleum Exporting Countries 石油输出国组织NAM the Non—Aligned Movement 不结盟运动GCC Gulf Cooperation Council 海湾合作委员会APG Asia/Pacific Group 亚太组织ABC Agriculture Bank of China 中国农业银行ICBC Industry and Commercial Bank of China 中国工商银行BC Bank of China 中国银行PBOC The People's Bank of China 中国人民银行ED Education Department 教育署PLA People’s Liberation Army 中国人民解放军FBI Federal Bureau of investigation 美国联邦调查局HKSAR Hong Kong Special Administrative Region 香港特别行政区NBA National Basketball Association 美国国家篮球协会RCS Red Cross Society 红十字会UPS United Parcel Service 全球特快专递USMC United States Military Company 海军陆战队NASA National Aeronautics and Space Administration美国航天太空总署FDA Food and Drug Administration美国食品药物管理局USDA United States Department of Agriculture美国农业部IRS Internal Revenue Service美国税务局NAACP National Association for the Advancement of Color People 全国黑人权益促进会AARPAAUPCIAFBIDCNYSFCABS：ACC：A.E.A：AGM：AID：AMA：ASA：Amex：CFTCEPA American Association of Retired People美国退休人员协会American Association of University Professors 美国大学教授协会Central Intelligence Agence 美国中央情报局Federal Bureau of Investigation联邦调查局Washington D ．C 华盛顿特区New York 纽约San Francisco City 三藩市（美国）American Bureau of Shipping 美国船运局American Chamber of Commerce 美国商会（又简称Amcham）American Economic Association 美国经济协会annual general meeting（公司股东）年度大会Agency for International Development（美国）国际开发署American Management Association 美国管理协会American Standards Association 美国标准协会American Stock Exchange 美国证券交易所Commodity Futures Trading Commission期货交易管理委员会Environmental Protection Agency联邦环境保护局。
经贸英语常用词缩写大全
经贸常用词缩写/缩略语集合AA.A.R = against all risks 担保全险,一切险= Accepted Bill Number 进口到单编号A/C = Account 账号AC. = Acceptance 承兑acc. = acceptance,accepted 承兑,承诺a/c，A/C = account 帐,帐户ackmt. = acknowledgement 承认,收条a/d = after date 出票后限期付款(票据)ad./advt. = advertisement 广告adv. = advice 通知(书)ad val. = Ad valorem(according to value) 从价税 = Air Freight Bill 航空提单Agt. = Agent 代理商AI = first class 一级AM = Amendment 修改书= Air Mail Transfer 信汇Amt. = Amount 额,金额A.N. = arrival notice 到货通知A.P. = account payable 应付账款1A/P = Authority to Purchase 委托购买a.p. = additional premium 附加保险费A.R. = Account Receivable 应收款Art. = Article 条款,项A/S = account sales 销货清单a/s = after sight 见票后限期付款asstd. = Assorted 各色俱备的att./attn. = attention 注意av./a/v = average 平均,海损a/v = a vista (at sight) 见票即付BB/-,b/- = bale/bag 包,装bal./balce. = balance 余额bbl. = barrel 桶,樽B/C = bill for collection 托收票据B.D. = Bills discounted 贴现票据B/D = bank draft 银行汇票b/d = brought down 承前页Bdle./bdl. = bundle 束,把B/E = bill of exchange 汇票B/F = brought forward 承前页bg. = bag 袋BIS = Bank for International Settlement 国际清算银行BK = Bank 银行Bkg. = Banking 银行业务B/L = Bill of Lading 提单B/N = bank note 银行纸币B.O. = Branch Office 分支行b/o = brought over 承前bot. = bottle 瓶B/P = bill purchased 买入票据,出口押汇B/P = bills payable 应付票据B/R = bills receivable 应收票据Brl./barl. = barrel 桶,樽bx. = box 箱,盒CC/- = case,currency,coupon 箱,通货,息票c. =cent,centimes,centigrade 分(美),分(法),百分度(寒暑表)C.A. = Credit Advice 收款报单= cash against documents on arrival of good货到后凭单付款3= cash against documents 凭单证付现金cost and freight 成本加运费cat. = catalogue 货品目录C.B. = clean bill 光票C/B = Clean Bill 光票= Cash before delivery 付现金后交货c.c. = carbon copy,cubic centimeter 副本,立方公分C/C,C.C = Chamber of Commerce 商会C/D = cash against document 凭单据付款C.D. = Collection and Delivery 托交Cert.= Certificate 证明书c/f = carried forward 过次页C&F = cost and freight 运费在内价= container freight station 集装箱集散场c.f.& i. = Cost freight and insurance 运费保险费在内价C.H. = Clearing House 票据交换所C.I. = Certificate of Insurance 保险单C&I = Cost and Insurance 货价及保险= cash in advance 预付现金CIF/ = cost,insurance and freight 运费保险费在内价cost,insurance,freight and commission 运费,保险费,利息在内价= Cost,Insurance,Freight and Exchange 运费,保险费,汇票在内价= Cost,Insurance,Freight and Interest 运费,保险费,利息在内价Cost,Insurance,Freight,Commission and Interest 运费,保险费,佣金,利息在内价CK = Check 支票CL = collection 托收CM = Commission 佣金C/ = credit note,covering note,consignment note 货方通知,保险承保单,发货通知书C.O. = certificate of origin 产地证明书c/o = care of carried over 烦转,过次页Co. = company 公司cash on delivery 货到付款Con.Inv. = Councilor’s Invoice 领事发票corp. = corporation 法人,公司C/P = charter party 租船契约cr. = credit 货方,债权人cs. = case 箱csk./ck. = cask 樽cash with order 现金订货,下定付款5cwt. = hundred weight 衡量名C.Y. = container yard 集装箱集散场DD/A =documents against acceptance, 承兑后交付单= documents for acceptance,= documents attached, 备承兑单据= deposit account 存款账号d/a = days after acceptance 承兑后……日付款D.A. = Debit advice 付款报单D/D,D. = Demand draft,documentary draft 即期汇票,跟单汇票d/d = day’s date (days after date) 出票后……日付款d.f. /d.fet. = dead freight 空载运费(船)Disc. = Discount 贴现;折扣DLT = Day Letter Telegram 书信电D/N = debit note 借方通知D/O = delivery order 卸货通知书D/P = documents against payment 付款后交付单据Dr. = debit debtor 借方,债务人d/s. = days’ sight 见票后……日付款DV = Dividends 股利Eea. = each 每,各e.e./E.E. = error excepted 错误除外E/B = Export-Import Bank 进出口银行(美国)enc./encl.= enclosure 附件E.& O.E. = errors and omissions excepted 错误或遗漏不在此限ETA = estimated time of arrival 预定到达日期ex. = example,executive,exchange,extract 例子,执行官,外汇交换,摘要Exp. = Export 出口Faverage quality 良好平均品质alongside ship 船边交货价bill of exchange 国外汇票container load 整个集装箱装满f.d.=free discharge 卸货船方不负责F.& D.=Freight and Demurrage 运费及延装费f.i.=free in 装货船方步负责in and out 装卸货船方均不负责7in out stowed and trimming 装卸堆储平仓船方均不负责f.o.=free out 卸货船方不负责f.o.,f/o=firm offer 规定时限的报价（实盘）FOB/ on board 船上交货价of charge免费of Interest 免息on rail,free on road 火车上交货价on steamer 轮船上交货价on truck 卡车上交货价FPA/ from particular average 单独海损不保,平安险fr./f=franc,from,free 法郎,从,自由FTA= free trade area 自由贸易区FX=Foreign Exchange 外汇Gg=good,goods, gram 佳,货物,一克G/A=general average 共同海损GATT=General Agreement on Tariffs and Trade 关税贸易总协定gm.=gram 一克merchantable brand品质良好适合买卖之货品merchantable quality良好可售品质G/N=Guarantee of Notes 承诺保证shipping weight 运输总重量G.W.=gross weight 毛重Hh.=hour,harbor,height 时,港,高度H.O.=Head Office 总公司h.p.=horse power 马力hr.=hour 时IIATA=International Air Transport Association 国际航空运输协会IBRD=International Bank Reconstruction and Development 国际复兴开发银行I/C=Inward Collection 进口托收ICC=International Chamber of Commerce 国际商会IMO=International Money Orders 国际汇票Imp=Import 进口IN=Interest 利息IMF=International Monetary Fund 国际货币基金inst.=instant(this month) 本月9int.=interest 利息Inv.=Invoice 发票IOU=I owe you 借据I/P=Insurance Policy 保险单I/R=Inward Remittance 汇入汇款ISIC=International Standard Industrial Classification 国际行业标准分类it.=item 项目Kk.=karat(carat) 卡拉(纯金含有度)kg.=keg,kilogram 小桶,公斤K.W.=Kilo Watt 千瓦LL/A=Letter of Authorization 授权书lbs.=pounds 磅L/C=Letter of Credit 信用证L/H=General Letter of Hypothecation 质押权利总股定书L/I=Letter of Indemnity赔偿保证书L/G=Letter of Guarantee 保证函l.t.=long ton 长吨(2,240磅)L/T=Letter Telegram 书信电报Ltd.=Limited 有限责任L/U=Letter of Undertaking 承诺书Mm.=mile,meter,mark,month,minute,meridian(noon)哩,公尺,记号,月,分,中午m/d=month after date 出票后……月付款memo.=memorandum 备忘录insurance policy 海上保险单misc.=miscellaneous杂项M/L=more or less增或减M/N=Minimum最低额MO=Money Order拨款单,汇款单,汇票m/s=months after sight见票后……月付款m.s.=mail steamer,mail transfer油船,轮船M.T.,M/T=metric ton,mail transfer公吨,信汇M/T=Mail Transfer信汇m.v.=motor vessel轮船MNC=multi-national corporation跨国公司N11N.B.=Nota Bene(take notice)注意NO.=number号码n/p=non-payment拒付N.W.=Net Weight净重OO.=Order定单，定货O.B/L=Order bill of lading指示式提单Common Point通常陆上运输可到达地点O/C=Outward Collection出口托收OD.=Overdraft透支O/d=overdraft,on demand透支，要求即付款（票据）O/No.=order number定单编号o.p.=open policy预约保单O/R=Outward Remittance汇出汇款ORT=ordinary telegram寻常电报o/s=on sale,out of stock廉售，无存货O/S=old style老式o.t.=old term旧条件oz=ounce盎斯PP/A，p/a=particular average单独海损pa=power of attorney委任状=private account私人账户p.a.=per annum(by the year)每年pc=piecep.c.=per cent,petty cash百分比,零用金p.l.=partial loss分损pls.=pleaseP&I=Protection and Indemnity意外险P.&L.=profit and loss益损money order邮政汇票P/N=promissory note本票office box邮政信箱on delivery交货时付款on Delivery发货付款P/O=purchaseorder 订购单P/R=parcel receipt邮包收据prox.=proximo(next month)下月PS.=postscript再启pt.=pint品脱turn over请看里面PTL=private tieline service电报专线业务13Qqlty.=quality品质qr.=quarter四分之一qty=quantity数量quotn=quotation报价单qy=quay码头Rrecd=received收讫recpt=receipt收据ref.=reference参考,关于RFWD=rain,fresh water damage雨水及淡水险remit.=remittance汇款r.m.=ready money,readymade备用金,现成的RM=Remittance汇款R.O.=remittance Order汇款委托书R.P.=reply paid,returnof post邮下或电费预付,请即会示rt.=rate率SS.A.=-Statement of Account账单s.a.=subject to approval以承认(赞成,批准)为条件S/C=sales contract/sales confirmation售货合同/销售确认书S/D=sight draft即期汇票S/D=sea damage海水损害SD.=Sundries杂项SE.=Securities抵押品S/N=shipping note装运通知S.O./s.o.=shipping order,seller’s option装船通知书,卖方有权选择S/S,s/s,ss,s.s.=steamship轮船s.t.=short ton短吨TT/A=telegraphic address电报挂号tgm=telegram电报loss only只担保全损(分损不赔)money order电报汇款T.R.=trust receipt信托收据T.T.，TT,T/T=telegraphic transfer电汇TPND=theft,pilferage and non-delivery盗窃遗失条款U15ult.=ultimo(last month)上月u/w=underwriter保险业者Vvoy.=voyage航次V.V.=Vice Versa反之亦然Ww.a./W.A.=with average水渍险(单独海损赔偿) war=with risk担保一切险W/B=way bill warehouse book货运单,仓库簿wgt=weight重量whf=wharf码头W/M=weight or measurement重量或容量particular average单独海损赔偿,水渍险W.R.=War Risk战争险W.R.=warehouse receipt仓单wt=weight重量Xx.d.=ex dividend除息XX=good quality良好品质XXX=very good quality甚佳品质XXXX=best quality最佳品质Yyd.=yard码yr.=your,year你的，年ZZ=Zone地区，地带17。
会计工作中常见的术语和缩写
会计工作中常见的术语和缩写会计是一个与数字、数据和财务管理相关的职业领域，它涉及到大量的专业术语和缩写。
这些术语和缩写对于会计师来说非常重要，因为它们被广泛用于描述财务状况、交易记录、税收和报表等方面。
在本文中，我们将介绍一些在会计工作中常见的术语和缩写。
一、资产（Assets）资产是指企业拥有的具有经济价值的资源，包括现金、存货、应收账款、固定资产等。
资产通常被分为流动资产和非流动资产两大类。
1. 现金和现金等价物 (Cash and Cash Equivalents)现金和现金等价物是指企业拥有的可用于支付债务、购买商品和服务的资金，包括银行存款、现金、支票等。
2. 存货 (Inventory)存货是指企业在生产或销售过程中持有的商品和原材料，包括原材料、在产品和最终产品等。
3. 应收账款 (Accounts Receivable)应收账款是指企业向客户销售货物或提供服务后，未收到付款的金额。
4. 固定资产 (Fixed Assets)固定资产是指企业购买并持有的长期使用的资产，包括土地、建筑物、机械设备等。
二、负债（Liabilities）负债是指企业对外债务或承担的经济责任，包括应付账款、长期负债等。
1. 应付账款 (Accounts Payable)应付账款是指企业购买货物或收到服务后，未支付给供应商的金额。
2. 长期负债 (Long-term Liabilities)长期负债是指到期日超过一年的债务，如长期借款、长期债券等。
三、所有者权益（Owner's Equity）所有者权益是指企业剩余价值归属于所有者的部分，也被称为净资产。
它包括股东的资本投入、资本盈余等。
四、收入（Revenue）收入是指企业在正常经营活动中产生的销售商品、提供劳务等所获得的经济利益。
五、支出（Expenses）支出是指企业在经营活动中发生的成本和费用，包括人员工资、材料费用、租金等。
六、利润（Profit）利润是指企业在一定时间内通过销售商品、提供服务等收入减去相关费用后所获得的盈余。
IT及财务的常用英文缩写
IT及财务的常用英文缩写B2B: Business To(2,two) BusinessB2C: Business To CustomerCRM: Customer Relation ManagementERP: Enterprise Resource PlanningSCM: Supply Chain ManagementISP: Internet Service ProviderICP: Internet Content ProviderASP: Application Service ProviderFAQ: Frequent Ask Question(Call Center)常见问题AR: Account Receivable 应收款AP: Account Payable 应付款MRP 物料需求计划MRPII 制造资源计划DRP 分销资源计划MPS 主生产计划BOM 物料清单EAM 企业资产管理PDM 产品数据管理KRM 知识资源管理BI 商业智能BPR 业务流程重组HRM 人力资源管理MIS 管理信息系统EAI 企业应用集成EIP 企业信息门户PM 项目管理CAD 计算机辅助设计EDI 电子数据交换OA 办公自动化CAPP 计算机辅助工艺设计CAM 计算机辅助制造CAQ 计算机辅助质量管理GT 成组技术DSS 决策支持系统DCS 分布控制系统WFM 工作流管理VMI Vender Managed Inventory 卖方主导型库存管理/供应商管理仓库TQM Total Quality Management 全面质量管理TQC Total Quality Control 全面质量控制TPM Total Productive Maintenance 全员生产力维护TPL Third-Part Logistics 第三方物流TOC Theory Of Constraints/Constraints managemant 约束理论/约束管理TES Technology-enabled Selling 技术辅助式销售TEM Technology-enabled Marketing 技术辅助式营销TEI Total Enterprise Integration 全面企业集成TCO Total Cost Ownership 总体运营成本SRM Supplier Relationship Management 供应商关系管理SFA Sales Force Automation 销售自动化SCP Supply Chain Partnership 供应链合作伙伴关系SCM Supply Chain Management 供应链管理RRP Resource Requirements Planning 资源需求计划RPM Rapid Prototype Manufacturing 快速原形制造ROI Return On Investment 投资回报率RM Risk Management 风险管理RCCP Rough-Cut Capacity Planning 粗能力计划PTF Planning time fence 计划时界PRM Partner Relationship Management 合作伙伴关系管理POS Point Of Sells 电子收款机POQ Period Order Quantity 周期定量法PM Project Management 项目管理PLM Production Lifecycle Management 产品生命周期管理PERT Program Evaluation Research Technology 计划评审技术PDM Product Data Management 产品数据管理PAB Projected Available Balance 预计可用库存(量)OPT Optimized Production Technology 最优生产技术OPT Optimized Production Timetable 最优生产时刻表OLAP On-line Analysis Processing 联机/在线分析系统OAG Open Application Group 开放应用集成NPV Net Present Value 净现值MTS Make To Stock 现货(备货)生产MTO Make To Order 定货(订货)生产MES Manufacturing Executive System 制造执行系统LRP Logistics Resource Planning 物流资源计划LP Lean Production 精益生产LCL less than container load 拼装货KPI Key Performance Indicators 关键业绩指标KPA Key Process Areas 关键过程域GL General Ledger 总账FPR Fixed Period Requirements 定期用量法FOQ Fixed Order Quantity 固定定货批量法FMS Flexible Manufacturing System 柔性制造系统FCS Finite Capacity Scheduling 有限能力计划FAS Final Assembly Schedule 最终装配计划ETO Engineer To Order 专项设计，按订单设计EOQ Economic Order Quantity 经济订货批量(经济批量法)EOI Economic Order Interval 经济定货周期EAI Enterprise Application Integration 企业应用集成DTP Delivery to Promise 可承诺的交货时间DTF Demand Time Fence 需求时界DSS Decision Support System 决策支持系统DM Data Mining 数据挖掘DEM Dynamic Enterprise Module 动态企业建模技术DCS Distributed Control System 分布式控制系统CRP capacity requirements planning 能力需求计划CPM Critical Path Method 关键线路法CPIM Certified Production and Inventory Management 生产与库存管理认证资格CLT Cumulative Lead Time 累计提前期CASE Computer-Aided Software Engineering 计算机辅助软件工程CAQ computer aided quality assurance 计算机辅助质量保证CAPP Computer-Aided Process Planning 计算机辅助工艺设计CAM Computer-Aided Manufacturing 计算机辅助制造CAID Computer-Aided Industrial Design 计算机辅助工艺设计CAD Computer-Aided Design 计算机辅助设计ATP Available To Promise 可供销售量(可签约量)ATO Assemble To Order 定货组装ASP Application Service/Software Provider 应用服务/软件供应商APS Advanced Planning and Scheduling 高级计划与排程技术APO Advanced Planning and Optimization 先进计划及优化技术。
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actual cash value 实际现金价值., a/d after date 开票后、出票后. 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ABC??abs. abstract 摘要Acc. acceptance 往来帐户Acc. acceptance or accepted 承兑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. account number 帐户编号、帐号. 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.,A/V ad valorem to (according value) 从价ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金Arr. arrivals, arrived 到货、到船ASASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费. bill book 出纳簿. bearer bond 不记名债券., B/B bill book 出纳簿. bank clearing 银行清算. blind copy 密送的副本both dates inclusive, both days inclusi 包括头尾两天., B/E bill of exchange 汇票., B/L bill of lading 提货单bill of materials 用料清单balance of payments 收支差额., B/P bills payable 应付票据bank post bill 银行汇票., B/R bills receivable 应收票据. bill receivable 应收票据. balance sheet 资产负债表., BS, B/S balance sheet 资产负债表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. cash book 现金簿. cum dividend 附股息报关单. cost insurance 保险费在内价. cash on delivery 货到付款. P. analysis Cost Volume Profit analysis 本---量---利分析C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证c/o carried over 结转后期C/R company's risk 企业风险can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书Co. company 公司COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. commercial 商业Com.; comm. commission 佣金Cont. contract 合同cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......CR carrier's risk 承运人风险CR cash receipts 现金收入CR class rate 分级运费率CR current rate 当日汇率、现行汇率Cr. credit; creditor 贷方CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT cable transfer 电汇CT corporate treasurer 公司财务主管ct crate 板条箱ctge cartage 货运费、搬运费、车费Ctge. cartage 车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场Cy. currency 货币Cy. currency 货币D degree; draft 度、汇票D. A. debit advice 欠款报单D. B day book 日记帐、流水帐D. C. F. method discounted cash flow method 现金流量贴现法d. d. dry dock 干船坞D. D. D deadline delivery date 交易最后日期D. D.; D/D demand draft 即期汇票d. f; D. F. dead freight 空舱费D. G dangerous goods 危险货物D. I. T double income-tax(relief) 双重所得税（免征）D. O. G. days of grace 宽限日数D. R.; DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/d; d/d days after date 出票后......日(付款)D/N debit note 清单D/O delivery order 发货单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation)递减余额折旧法Dd. delivered 交付DDB method double declining balance (deprec双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Deg. degree 等级Dely. delivery 交付dem. demurrage 滞期费Demand T/FDepr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Ind道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL discretionary limit 无条件限制DL direct loan 直接贷款DLD deadline date 最后时限Dls. dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号Dols. dollars 美元DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr debtor 债务人DR deposit receipt 存单、存款收据Dr. debit 借记、借方dr. drawer 借方ds.; d's days 日DS; d/s days after sight(days' sight) 见票后.......日(付款) dstn. destination 目的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. & O. E. errors and omissions excepted 如有错漏，可加更正E. E.; 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except as otherwise noted 除非另有说明. ex dividend 股息除外E/D export declaration 出口申报单Ea. each 每EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. ex coupon 无息票Ec. exempli causa 例如ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Fa亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EERI Effective Exchange Rate Indexes of Hong港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP European main ports 欧洲主要港口EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encd. enclosed 附件encl(s). enclosure 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划EST Eastern Standard Time 美国东部标准时间Est. estate 财产、遗产et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exd. examined 已检Exp. export 出口Exs. expense 费用Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. fairs 定期集市f. following (page) 接下页F. A freight agent 货运代理行F. A. face amount 票面金额F. A. fixed assets 固定资产F. A. F. free at factory 工厂交货F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同F. I. T free of income tax 免交所得税fast as can 尽快. free on board 船上交货单free of charge 免费. fully paid 付讫. foreign exchange 外汇F/o for orders 准备出售FA free alongside 启运港船边交货FAC facility 设施、设备Fac. facsimile 影本FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货FAIA Fellow of the Association of Internatio国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT factory acceptance test 工厂验收试验FAT fixed asset transfer 固定资产转移FB foreign bank 外国银行fc. franc 法郎FCA Fellow of the Institute of Chartered Ac特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full con整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of trans货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎. 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. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Unifo财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资Frt. freight 运费frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付frt., forward 期货、远期合约FS final settlement 最后结算FServiceFSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力GR gross revenue 毛收入gr. (grs.) wt. gross weight 毛重. 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. horse-power 马力. horse-power nominal 标称马力HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I & A inventory and allocations 库存和分配I. A. intangible assets 无形资产I. B. invoice book 发票簿I. B. I invoice book inward 购货发票簿I. B. O. invoice book outward 销货发票簿I. C. U. International Code Used 国际使用的电码I. F. insufficient fund 存款不足I. G. imperial gallon 英制加仑I. R. inward remittance 汇入款项I/L import licence 进口许可证I/T income tax 所得税IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Associat国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口IFB invitation for bids 招标邀请IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入in trans (I. T.) in transit. 在(运输）途中Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int. interest 利息Int., int. interest 利息Inv. invoice 发票inv., Inv. invoice 发票、付款通知./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LINE??LINE??LINE??Line??LINE??LINE??LIRCs 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. 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. net earnings 净收益. notary public 公证人N/C net capital 净资本N/F no fund 无存款N/m no mark 无商标N/P net profit 净利N/R no responsibility 无责任NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg. Inst., N. I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的nego. negotiate 谈判net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记NNP net national product 国民生产净值no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名NWC net working capital 净流动资本NX not exceeding 不超过o order 订单o. (O.) offer 发盘、报价o. a. overall 全面的、综合的O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿o. c. over charge 收费过多O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单O. T. overtime 加班O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o. d.,(O. 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OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益. postal order 汇票. personal account; private account 个人账户、私人账户. particular average; power of attorney 单独海损；委托书., per ann. per annum 每年petty cash book 零用现金簿port of call 寄航港，停靠地place of delivery 交货地点port of destination; port of discharge 目的港；卸货港payable on receipt 货到付款. payback period （投资的）回收期policy proof of interest 凭保证单证明的保险利益P/A private account 私人帐户P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/C. price current 时价表P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股Planning T/FPMO postal money order 邮政汇票POE port of entry 报关港口POP advertising point-of-purchase advertis购物点广告POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫ProcessPS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q. quarto 四开，四开本. quod vide-which see 请查阅. quod vide (which see) 参阅. query 查核QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Tr附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价R option not traded 没有进行交易的期权R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输r. rate; rupee; ruble 比率；卢比；卢布R. response; registered; return 答复；已注册；收益. running days=consecutive days 连续日. re - insurance 再保险R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人R/GRAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券。
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。
会计英语常用简称
会计英语常用简称以下是会计英语常用的简称：1. GAAP：通用会计准则（Generally Accepted Accounting Principles）2. IFRS：国际财务报告准则（International Financial Reporting Standards）3. FASB：金融会计准则委员会（Financial Accounting Standards Board）4. IRS：美国国内税务局（Internal Revenue Service）5. CPA：注册会计师（Certified Public Accountant）6. CFO：首席财务官（Chief Financial Officer）7. AR：应收账款（Accounts Receivable）8. AP：应付账款（Accounts Payable）9. COGS：销售成本（Cost of Goods Sold）10. NOL：税前亏损（Net Operating Loss）11. EBITDA：息税折旧及摊销前利润（Earnings Before Interest, Taxes, Depreciation, and Amortization）12. ROI：投资回报率（Return on Investment）13. P&L：损益表（Profit and Loss）14. A/R：应收款项（Accounts Receivable）15. A/P：应付款项（Accounts Payable）16. FIFO：先进先出法（First In, First Out）17. LIFO：后进先出法（Last In, First Out）18. OPEX：运营成本（Operating Expenses）19. CAPEX：资本支出（Capital Expenditures）20. EBIT：息税前利润（Earnings Before Interest and Taxes）。
商务英语常用词汇、缩略词总结
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
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
EBT earning before taxation 税前盈利 EC European Community; European Commission 欧
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 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 D-J Dow Jones & Co. 美国道-琼斯公司 DJIA Dow Jones Industrial Average (Stock Index) 道-
F
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
常用机构英文缩写
常用机构英文缩写UN the United Nations 联合国UNSG United Nations Secretary General联合国秘书长CUN The Charter of the United Nations联合国宪章UNAIDS Joint United Nations Programme on HIV/AIDS 联合国艾滋病规划署UNDP United nations Development programme 联合国开发计划署UNEP United Nations Environment Programme联合国环境署UNSC United Nations Security Council 联合国安全理事会UNCF United Nations Children's Fund 联合国儿童基金会UNCATD United nations conference on trade and development联合国贸易和发展大会CSD Commission on Sustainable Development 联合国可持续发展委员会UNCED United Nations Conference on Environment andDevelopment联合国环境与发展大会UNESCO Unitde Nations Education ,Scientific and Culutral Organization 联合国教科文组织FAO Food and Agriculture Organization of the United Nations 联合国粮农组织UNIDO United Nations Industrial Development Organization联合国工业发展组织UNFPA United Nations Fund for Population Activities联合国人口活动基金WFUNA World Federation of United Nations Associations 联合国协会世界联合会UNECE United Nations Economic Commission for Europe联合国欧洲经济委员会UNOG United Nations Office in Geneva联合国日内瓦办事处UNSF United Nations Special Fund联合国特别基金UNCDF United Nations Capital Development Fund联合国资本开发基金会UNCITRAL United Nations Commission on International Trade Law联合国国际贸易法委员会UNSF United Nations Security Force 联合国和平军队WHO World Health Organization 世界卫生组织WMO World Meteorological Organization 世界气象组织WEO World Environmental Organization世界环境组织WEO World Energy Outlook：世界能源展望WTO World Trade Organization 世界贸易组织WTO World Toilet Organisation世界厕所组织WTO World Telecommunications Organization世界电信组织WIPO World Intellectual Property Organization 世界知识产权组织WPC World Peace Council 世界和平理事会WAIPA World Association of Investment Promotion Agencies世界投资促进机构协会WCED World Commission on Environment and Development世界环境与发展委员会WCO World Customs Organization世界海关组织WEF World Education Fellowship：世界教育联谊会WB World Bank世界银行ACWW Associated Country Women of the World世界农村妇女协会ITC International Trade Center世界贸易中心IMF International Monetary Fund 国际货币基金组织ICRC International Committee of the Red Cross 国际红十字会ISO International Standards Organization 国际标准化组织ITU International Telecommunication Union 国际电信联盟ICAO International Civil Aviation Organization 国际民用航空组织IDA International Development Association 国际开发协会IAEA International Atomic Energy Agency 国际原子能机构IOC International Olympic Committee 国际奥委会IOJ International Organization of Journalists 国际新闻工作者协会ILO International Labour Organization 国际劳工组织IFC International Finance Corporation 国际金融公司IMO International Maritime Organization 国际海事组织IFAD International Fund for Agricultural Development 国际农业发展基金会ICC International Chamber of Commerce国际商会UEA Universal Esperanto Association国际世界语协会INTELSAT International telecommunications Satellitic国际通信卫星机构IRTO International Radio and Television Organization国际广播电视组织IEC International Electrotechnical Commission 国际电工委员会IOCU International Organization of Consumers Unions 国际消费者联盟组织CPWC Co-operation Programme on Water and Climate国际气候及水合作计划组织IAAF International Association of Athletics Federations国际田联EU European Union 欧洲联盟CIS Common Wealth of Independent States 独立国家联合体EEC European Economic Community 欧洲经济共同体NATO North Atlantic Treaty Organization 北大西洋公约组织APEC the Asia—Pacific Economic Cooperation 亚太经合组织ASEAN Association of Southeast Asian Nations 东南亚国家联盟OSCE Organization for Security and Cooperation in Europe 欧洲安全与合作组织EEC Organization for European Economic Cooperation 欧洲经济合作组织IPU Inter—Parliamentary Union 各国议会联盟UPU Universal Postal Union 万国邮政联盟OAU Organization of African Unity 非洲统一组织PLO Palestine Liberation Organization 巴勒斯坦解放组织OIC Organization of the Islamic Conference 伊斯兰会议组织OPEC Organization of Petroleum Exporting Countries 石油输出国组织NAM the Non—Aligned Movement 不结盟运动GCC Gulf Cooperation Council 海湾合作委员会APG Asia/Pacific Group 亚太组织ABC Agriculture Bank of China 中国农业银行ICBC Industry and Commercial Bank of China 中国工商银行BC Bank of China 中国银行PBOC The People's Bank of China 中国人民银行ED Education Department 教育署PLA People’s Liberation Army 中国人民解放军FBI Federal Bureau of investigation 美国联邦调查局HKSAR Hong Kong Special Administrative Region 香港特别行政区NBA National Basketball Association 美国国家篮球协会RCS Red Cross Society 红十字会UPS United Parcel Service 全球特快专递USMC United States Military Company 海军陆战队NASA National Aeronautics and Space Administration美国航天太空总署FDA Food and Drug Administration美国食品药物管理局USDA United States Department of Agriculture美国农业部IRS Internal Revenue Service美国税务局NAACP National Association for the Advancement of Color People 全国黑人权益促进会AARP American Association of Retired People美国退休人员协会AAUP American Association of University Professors 美国大学教授协会CIA Central Intelligence Agence 美国中央情报局FBI Federal Bureau of Investigation联邦调查局DC Washington D ． C 华盛顿特区NY New York 纽约SFC San Francisco City 三藩市（美国）ABS： American Bureau of Shipping 美国船运局ACC： American Chamber of Commerce 美国商会（又简称Amcham）A.E.A： American Economic Association 美国经济协会AGM： annual general meeting（公司股东）年度大会AID： Agency for International Development（美国）国际开发署AMA： American Management Association 美国管理协会ASA： American Standards Association 美国标准协会Amex： American Stock Exchange 美国证券交易所CFTC Commodity Futures Trading Commission期货交易管理委员会EPA Environmental Protection Agency联邦环境保护局。
财务指标中英文简写
财务指标中英文简写GAAP Generally Accepted Accounting Principle 公认会计准则CEO Chief Executive Office 首席执行官IASC International Accounting Standard Committee国际会计准则委员会CPA Certificated Public Accountant注册会计师WCR Working Capital Requirement营运资本需求量ROE Return on Equity权益资本收益率（净资产收益率）ROIC Return on Investment Capital投入资本收益率EPS Earning Per Share每股净利润（每股收益）DPS Dividend Per Share 每股股利P/E Price - Earning Ratio市盈率BVEPS Book Value of Equity Per Share每股净资产（每股权益资本）EVA Economic Value Added经济增加值（经济利润）MVA Market Value Added市场增加值EBT Earning Before Tax 税前利润EBIT Earning Before Interest And Tax息税前利润EAT Earning After Tax税后利润ROA Return on Asset 资产收益率DOL Degree of Operating Leverage经营风险或经营杠杆程度DFL Degree of Financial Leverage 财务风险或财务杠杆程度DTL Degree of Total Leverage总风险或总杠杆WACC Weighted Average Cost of Capital加权平均资本成本TS Total Sales销售收入TC Total Cost总成本VC Variable Cost单位变动成本TFC Total Fixed Cost 总固定成本NPV Net Present Value净现值IRR Internal Rate of Return 内含报酬率PBP Pay-back Period回收期BEP Break Even Point保本点NWC Net Working Capital净营运资金NCF Net Cash Flows现金净流量DCPBP Discounted Cash-flow Pay-back Period 折现累计回收期BOPBP Bailout Pay-back Period脱险回收期NCI Net Credit Interval （现金+可流通证券+应收款-流动负债）/ 投入资本）= 净信Net Cash-flow / Total Asset经营性现金净流入与总资产比率Net Income / Total Asset 总资产净利润比率Total Debt / Total Asset总负债比率Working Capital / Total Asset营运资本与总资产比率Current Ratio 流动比率附：Ke=Ks——权益资本的成本；Kp——优先股资本的成本；Kd——债务资本的成本；Ka=WACC流动负债）/ 投入资本）= 净信用区间的成本；Ka=WACC。
商务英语考试必备缩略语
商务英语考试必备缩略语( 上 )I. A. intangible assets无形财产I & A inventory and allocations库存和分派IAS International Accounting Standard国际会计标准IB investment banking投资银行(业)B. invoice book发票簿IBA International Bank Association国际银专家协会B. I invoice book inward购货发票簿IBNR incurred but not reported已发生未报告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 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国际存放单据IE indirect export间接出口F. insufficient fund存款不足IL, I/L import license入口允许证ILC irrevocable letter of credit不行撤除信誉证IMF International Monetary Fund国际钱币基金组织imp. import入口,输入Inc. incorporated注册(有限)企业incl. inclusive包含在内incldd. included已包含在内incldg. including包含inl. haul inland haulage内地运输花费INLO in lieu of取代I. A. intangible assets无形财产I & A inventory and allocations库存和分派IAS International Accounting Standard国际会计标准IB investment banking投资银行(业)B. invoice book发票簿IBA International Bank Association国际银专家协会B. I invoice book inward购货发票簿IBNR incurred but not reported已发生未报告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 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国际存放单据IE indirect export间接出口F. insufficient fund存款不足IL, I/L import license入口允许证ILC irrevocable letter of credit不行撤除信誉证IMF International Monetary Fund 国际钱币基金组织imp. import入口 ,输入Inc. incorporated注册(有限)企业incl. inclusive包含在内incldd. included已包含在内incldg. including包含inl. haul inland haulage内地运输花费INLO in lieu of取代。
商务英语常用缩略语表.
商务英语常用缩略语表缩写全称中文a accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a.w. all wool 纯羊毛A/c account 帐目a/c no. account number 帐户编号、帐号a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R all risks 全险A/R account receivable 应收帐款a/r all risks （保险）全险A/R at the rate of 以……比例A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单A/W actual weight 实际重量A/W air waybill 空运提单AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要Acc. acceptance 往来帐户Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单Acpt. acceptance or accepted 承兑ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位ad.val.,A/V ad valorem to (according value) 从价ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金Arr. arrivals, arrived 到货、到船ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费B.B. bill book 出纳簿b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本b.d.i. both dates inclusive, both days inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R bills receivable 应收票据B.rec. bill receivable 应收票据B.S. balance sheet 资产负债表b.s., BS, B/S balance sheet 资产负债表B.T.T. bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of exchange 汇票B/E bill of entry 报关单b/f brought forward 承前B/G, b/g bonded goods 保税货物B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池BC buyer credit 买方信贷Bd. bond 债券Bd. bond 债券Bds. board 董事会BEP breakeven point 保本点、盈亏临界点BF bonded factory 保税工厂Bfcy. Beneficiary 受益人BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank book 帐簿Bk. bank 银行Bk. book 帐册Bkg. banking 银行业bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Br. branch 分支机构Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C / L current liabilities 流动负债C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. D cash against document 交单付款C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿C. C contra credit 贷方对销C. C. cashier's check 银行本票c. cents 分C. H. clearing house 票据交换所C. H. custom house 海关c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税C. L. call loan 短期拆放C. M. A. certified management accountant 注册管理会计师C. O. certificate of origin 产地证明书c. o. d, C. O. D. cash on delivery 货到付款C. O., C/O cash order 现金汇票、现金订货C. P. A certified Public Accountant 注册公共会计师C. S. capital stock 股本C. W. O. cash with order 订货付款C.B. cash book 现金簿C.d. cum dividend 附股息报关单C.I.F . cost insurance 保险费在内价C.o.d . cash on delivery 货到付款C.V. P. analysis Cost V olume Profit analysis 本---量---利分析C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证c/o carried over 结转后期C/R company's risk 企业风险can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书Co. company 公司COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. commercial 商业Com.; comm. commission 佣金Cont. contract 合同cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Corp. corporation 公司CP. commercial paper 商业票据CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......CR carrier's risk 承运人风险CR cash receipts 现金收入CR class rate 分级运费率CR current rate 当日汇率、现行汇率Cr. credit; creditor 贷方CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT cable transfer 电汇CT corporate treasurer 公司财务主管ct crate 板条箱ctge cartage 货运费、搬运费、车费Ctge. cartage 车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场Cy. currency 货币Cy. currency 货币D degree; draft 度、汇票D. A. debit advice 欠款报单D. B day book 日记帐、流水帐D. C. F. method discounted cash flow method 现金流量贴现法d. d. dry dock 干船坞D. D. D deadline delivery date 交易最后日期D. D.; D/D demand draft 即期汇票d. f; D. F. dead freight 空舱费D. G dangerous goods 危险货物D. I. T double income-tax(relief) 双重所得税（免征）D. O. G. days of grace 宽限日数D. R.; DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/d; d/d days after date 出票后......日(付款)D/N debit note 清单D/O delivery order 发货单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) 双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Deg. degree 等级Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dishd dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL discretionary limit 无条件限制DL direct loan 直接贷款DLD deadline date 最后时限Dls. dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号Dols. dollars 美元DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr debtor 债务人DR deposit receipt 存单、存款收据Dr. debit 借记、借方dr. drawer 借方ds.; d's days 日DS; d/s days after sight(days' sight) 见票后.......日(付款) dstn. destination 目的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. & O. E. errors and omissions excepted 如有错漏，可加更正E. E.; e.e errors excepted 如有错误，可加更正E. exchange; export 交易所、输出E. P. T excess profit tax 超额利润税e.a.o.n. except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E/D export declaration 出口申报单Ea. each 每EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. ex coupon 无息票e.g. Exempli gratia 例如ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Fa 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EERI Effective Exchange Rate Indexes of Hong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary General Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP European main ports 欧洲主要港口EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encd. enclosed 附件encl(s). enclosure 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划EST Eastern Standard Time 美国东部标准时间Est. estate 财产、遗产et seq. et sequentia (=and the following) 以下ETA estimated time of arrival 预计到达时间ETD estimated time of departure 预计出发时间ETDZ Economic and Technological Development 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exd. examined 已检?Exp. export 出口Exs. expense 费用Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. fairs 定期集市f. following (page) 接下页F. A freight agent 货运代理行F. A. face amount 票面金额F. A. fixed assets 固定资产F. A. F. free at factory 工厂交货F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同F. I. T free of income tax 免交所得税f.a.c. fast as can 尽快F.O.B . free on board 船上交货单F.O.C. free of charge 免费F.P. fully paid 付讫F.X. foreign exchange 外汇F/o for orders 准备出售FA free alongside 启运港船边交货FAC facility 设施、设备Fac. facsimile 影本FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货FAIA Fellow of the Association of International Accountants 国际会计协会会员FAIA Fellow of the American Institute of Architects 美国建筑师协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT factory acceptance test 工厂验收试验FAT fixed asset transfer 固定资产转移FB foreign bank 外国银行fc. franc 法郎FCA Fellow of the Institute of Chartered Ac 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full con 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of trans 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎Fi.t. free of income tax 免所得税fib free into barge 驳船上的交货价FIBC financial institution buyer credit poli 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg. (stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资Frt. freight 运费frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付frt., forward 期货、远期合约FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gas. gasoline 汽油GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expenditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力GR gross revenue 毛收入gr. (grs.) wt. gross weight 毛重Gr.Wt. gross weight 毛重GS gross sales 销售总额GSP generalized system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人H.P. horse-power 马力H.P.N . horse-power nominal 标称马力HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I & A inventory and allocations 库存和分配I. A. intangible assets 无形资产I. B. invoice book 发票簿I. B. I invoice book inward 购货发票簿I. B. O. invoice book outward 销货发票簿I. C. U. International Code Used 国际使用的电码I. F. insufficient fund 存款不足I. G. imperial gallon 英制加仑I. R. inward remittance 汇入款项I/L import licence 进口许可证I/T income tax 所得税IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICON index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口IFB invitation for bids 招标邀请IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入in trans (I. T.) in transit. 在(运输）途中Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int. interest 利息Int., int. interest 利息Inv. invoice 发票inv., Inv. invoice 发票、付款通知inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收IRA interest rate agreement 利率协议IRA individual retirement account 个人退休金帐户IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Class 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS Inter-market trading system 跨市场交易系统IV investment value 投资价值J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单J., Jour. journal 日记帐J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L&D loss and damage 损失和损坏L. lira 里拉L. A. liquid assets 流动资产L. A. (L/A) letter of authority 授权书L. B. letter book 书信备查簿L. I. P. (LIP) life insurance policy 人寿保险单L. liter 公升l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间L.& D. loans and discounts 放款及贴现L., (Led.) ledger 分类帐L/C letter of credit 信用证L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期lb pound 磅LB licensed bank 许可银行LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container 拼装/整拆LCL/LCL less than container load/less than cont 拼装/拼拆ldg. loading 装（卸）货LG letter of guarantee 保函LI letter of interest (intent) 意向书Li. liability 负债lifo (LIFO) last in, first out 后进先出法LIRC low interest rate currencies 低利率货币LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期Ltd. limited 有限（公司）M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M&A merger & acquisition 兼并收购m. meter, mile 米、英里M. B. memorandum book 备忘录M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏M. F. mutual funds 共同基金M. M. money market 货币市场M.O. money order 邮汇M/.a my account 本人帐户M/C marginal credit 限界信贷M/C marginal credit 信贷限额m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/I marine insurance 海险M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇MA my account 本人帐户MA M.A. Master of Arts 文科硕士Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率Memo memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favored nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价MPC marginal propensity to consume 边际消费倾向MPS Master Product Schedule 主产品进度表Mrge mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP monthly report of progress 进度月报MRP material requirement planning 原料/物资需求计划MRR maintenance, repair and replace 维护、修理和替换msg message 留言MT medium term 中期mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值n. a not available 暂缺N. A. net assets 净资产N. A. non-acceptance 不承兑N. B. nota bene 注意N. D. net debt 净债务n. d. no date 无日期n. d. non-delivery 未能到达n. e. no effects 无效n. e. not enough 不足N. E. S. not elsewhere specified 未另作说明N. G. net gain 纯收益N. I. net income 净收益N. I. net interest 净利息N. L. net loss 净损失n. m. nautical mile 海里N. N. no name 无签名N. P. notes payable 应付票据N. Q. A. net quick assets 速动资产净额N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足N. W. net worth 净值N. Y. net yield 净收益N.E. net earnings 净收益N.P. notary public 公证人N/C net capital 净资本N/F no fund 无存款N/m no mark 无商标N/P net profit 净利N/R no responsibility 无责任NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg. Inst., N. I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的nego. negotiate 谈判net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记NNP net national product 国民生产净值no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名NWC net working capital 净流动资本NX not exceeding 不超过o order 订单o. (O.) offer 发盘、报价o. a. overall 全面的、综合的O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿o. c. over charge 收费过多O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证o. m. s. output per man-shift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单O. T. overtime 加班O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o. d.,(O. D.) overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis sys 经营会计分析制OB other budgetary 其他预算OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法OC open cover 预约保险OD overdraft 透支OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确Op. Operation 经营；操作；运作opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户P.A. particular average; power of attorney 单独海损；委托书p.a., per ann. per annum 每年P.C.B. petty cash book 零用现金簿P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益P/A private account 私人帐户P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/C. price current 时价表P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem <拉> 由...代理PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POE port of entry 报关港口POP point-of-purchase (advertisement) 购买现场广告POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q. quarto 四开，四开本Q.v. quod vide-which see 请查阅q.v. quod vide (which see) 参阅Q.y. query 查核QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Tr 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价R option not traded 没有进行交易的期权R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输r. rate; rupee; ruble 比率；卢比；卢布R. response; registered; return 答复；已注册；收益r.d. running days=consecutive days 连续日R.I. re - insurance 再保险R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人R/G Ready to Go 运行就绪RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到RDTC registered deposit taking company 注册接受存款公司。
常见财务指标中英文简写
常见财务指标中英文简写GAAP Generally Accepted Accounting Principle 公认会计准则CEO Chief Executive Office 首席执行官IASC International Accounting Standard Committee国际会计准则委员会CPA Certificated Public Accountant注册会计师WCR Working Capital Requirement营运资本需求量ROE Return on Equity权益资本收益率（净资产收益率）ROIC Return on Investment Capital投入资本收益率EPS Earning Per Share每股净利润（每股收益）DPS Dividend Per Share 每股股利P/E Price - Earning Ratio市盈率BVEPS Book Value of Equity Per Share每股净资产（每股权益资本）EVA Economic Value Added经济增加值（经济利润）MVA Market Value Added市场增加值EBT Earning Before Tax 税前利润EBIT Earning Before Interest And Tax息税前利润EAT Earning After Tax税后利润ROA Return on Asset 资产收益率DOL Degree of Operating Leverage经营风险或经营杠杆程度DFL Degree of Financial Leverage 财务风险或财务杠杆程度DTL Degree of Total Leverage总风险或总杠杆WACC Weighted Average Cost of Capital加权平均资本成本TS Total Sales销售收入TC Total Cost总成本VC Variable Cost单位变动成本TFC Total Fixed Cost 总固定成本NPV Net Present Value净现值IRR Internal Rate of Return 内含报酬率PBP Pay-back Period回收期BEP Break Even Point保本点NWC Net Working Capital净营运资金NCF Net Cash Flows现金净流量DCPBP Discounted Cash-flow Pay-back Period 折现累计回收期BOPBP Bailout Pay-back Period脱险回收期Net P Net profit 净利润。
商务英语的缩略语表（4）
商务英语的缩略语表(4)B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon14; 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 certified15 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 Mutual16 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 Coordinating17 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。
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Technical Support Team Toptrial Work In Progress Wholly Owned Foreign Enterprise Working Paper
土地使用权
跨国企业
制造费用 净值 应付票据 应收票据 可变现净值 其他应付款 其他应收款
Copyright @ Ronnie Gu
略缩语
全称
404 A&C A.D. ABAS ACM AFC AP AR AR
Sarbanes-Oxley Rule 404 Acceptance&Continious Accumulated Depreciation Assurance & Business Advisory Services Audit Comfort Matrix Advance From Customers Accounts Payable Accounts Receivable Analytical Review
TM TS
TST TT WIP WOFE WP
Land Use Rights Management Letter Points Multi-National Corporations Memorandom of Examination Manufacturing Overhand Net Book Value Notes Payable Notes Receivable Net Realized Value Other Payable Other Receivable Permanent Audit File Preliminary Analytical Review Peoples Bank of China Public Company Accounting Oversight Board Pre-operating Expenses Property, Plant and Equipment Purchase Price Variance Purpose,Source,Conclusion,Extent,Nature,Timing Quality Review Retained Earning Raw Material Risk Management Related Party Reporting Package Related Party Transaction Summary Audit Approach Matrix Suggested Adjusted Difference Securities and Exchange Commission Shanghai National Accounting Institute Summary of Comfort State Owned Enterprise Systems and Process Assurance Shared Service Centre Subsidiary company Suggested Unadjusted Difference Trial Balance
COSO CPA CT CUAD DA DT ERP FA FE FG FIFO FS G&A expense GAAP GAAS GCC
Committee of Sponsoring Organizations Certified Public Accountant Central/Corporate team Cumulative Unadjusted Audit Differences Defer Assets Defer Tax Enterprise Resource Planning Fixed Assets Financial Expense Finished Goods First In, First Out Financial Statements Gernal&Administative expense General Accepted Accouting Principles General Accepted Auditing Standards Gernal Computer Control
中文 萨班斯法案404条
注释
要求对effectiveness of internal control发表opinion等
累计折旧
Assurance部门的前身
预收账款 应付账款 应收账款 分析性复核
PCAOB制定的审计准则第三条 企业会计准则 联营公司 坏账准备
Audit Guide经常 reference到的某database 主要是对Audit documentation的要求
中国银行 交通银行 董事会 物料清单
在建工程
主营业务成本 合并报表
注册会计师
递延资产/长期待摊费用 递延税款
固定资产 财务费用 产成品 先进先出法 财务报表 管理费用 公认会计准则 公认审计准则
毛利 毛利率 全球风险管理部 香港财务会计准则 无形资产
内部控制建议
国际会计师联合会 国际财务会计准则 关联方 首次公开发行股票 国际审计准则 国际质量控制准则
按照AuditGuide索引提供templat e的一个database,非常有用 PPwwCC一ad部vi门so,r主y一要部负门责回答audit team对PRC GAAP technical方面的问题
ARM
ABAS Risk Management
AS3 ASBE Asso B/D provision BAF BOC BOCOM BOD BOM BU CAATs CAF CAKE CIP CM CN COGS Consol
Auditing Standard No.3 Accounting Standard for Business Enterprises Associated company Bad Debt provision Business Analysis Framework Bank Of China Bank Of Communication Board of Directors Bill of Material Business Unit Computer-Assisted Audit Techniques Current Audit File Cummulated Audit Knowledge and Experience Constuction In Progress Critical Matter Coaching Notes Cost Of Gross Sales Consolidation
中国人民银行 (美国)公众公司会计监督委员会 开办费 固定资产 材料成本差异
公司对documentation的要求
未分配利润 原材料
关联方
关联方交易
审计调整事项汇总 (美国)证券交易委员会 上海国家会计学院
国有企业
子公司 审计未调整事项 试算平衡表/科目余额表
审计调整汇总表 在产品 外资独资企业 工作底稿
合资企业 后进先出法
审计业务约定书 管理当局声明书
一种目前PwC广泛采用的internal control framework, 以发表者的名字命名
ITGC的前身 负责Cross-Board Offering的consultation的部门 SPA部门的前身
常用办公软件
LUR MLP MNCs MOE MOH NBV NP NR NRV OP OR PAF PAR PBOC PCAOB POE PPE PPV PSCENT QR R/E RM RM RP RP RPT SAAM SAD SEC SNAI SOC SOE SPA SSC Sub SUD TB
GCMG GP GPM GRMS HKFRS IA IAS ICM ICRG IFAC IFRS Interco IPO ISA ISQC ITGC JV LIFO LN LOE LOR
பைடு நூலகம்
Global Capital Markets Group Gross Profit Gross Profit Margin Global Risk Management Solutions Hong Kong Finance Reporting Standards Intangbile Assets International Accounting Standards Internal Control Memorandom International Consultation and Review Group International Federation of Accountants International Finance Reporting Standards Intercompany Initial Public Offering International Standards on Auditings International Standards on Quality Control Information Technology General Controls Joint Venture Last In, First Out Lotus Notes Letter Of Engagement Letter Of Representation