常用商务英语缩略语表
商务英语常用缩略语列表
商务英语常用缩略语列表VQA?vendor quality assurance 售主质量保证VQC vendor quality certification 售主质量确认VQD vendor quality defect?售主质量缺陷VRM variable rate mortgage 可变利率抵押VS/N vendor serial number 售主系列号VSI vendor shipping instruction 售主船运说明VSO Voluntary Service Overseas?海外义务效劳VSQ very special quality 特级质量VSSP vendor standard settlement program?售主标准程序结算VTC Voting Trust Certificate 股东投票权信托证书VTP vendor test program 售主检测方案VTR video tape record 录像带录像W weight ton; winter mark for load line; won 重量吨；（船舶）冬季装载线标记；（韩国）元W., w. warehouse; watt; weight; width; week 仓库；瓦特；钟量；宽；星期W.A. with average 水渍险，保单独海损险W.A.C.C.C. Worldwide Air Cargo Commodity Classfication?全球空运商品分类W.A.I.O.P.?W.A. irrespective of percentage 单独海损不计免赔率，单独海损全赔WAEC?West African Economic Community 西非经济共同体WAG wagon?卡车WAN Wide Area Networks 泛区网络WASH Washington; washer 华盛顿；洗衣机WB, W.B. waybill?运送单WB World Bank 世界银行W.B. water ballast （以）水压载，水压舱W.B.S. without benefit to/of salvage 不享有获救财产的利益w.c., W.C. without charge; water closet ；洗手间WCG?working capital guarantee?流动资金担保WCO World Customs Organization 世界海关组织WD?when distributed （股票）出售时交割wd. warrented （品质）保证的wdth. width?广度，宽度Wed Wednesday 星期三。
商务英语缩略语大全
Aa 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BBA 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Cc. 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 立方厘米精品文档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DD 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 个人可支配收入精品文档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EE. 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Ff 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 盾娃哈哈 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 期货和精品文档期权交易所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Gg 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 T ariffs 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HHAB 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精品文档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II. 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精品文档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JJ., 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KK. 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LL listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) 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 有限追索项目精品文档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）Mm 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 原料需求计划精品文档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Nn. 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 非关税壁垒精品文档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Oo order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则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. 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)的牌价精品文档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Qq. 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RR 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 拥有的不动产精品文档REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传SS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of T axation （中国）国家税务局SATCOM satellite communication 卫星通讯。
商务英语常用缩略语表
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
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
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
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
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
商务英语常用缩略语表以及完整的报价单内容
商务英语常用缩略语表a accepted 承兑AA Auditi ng Admi nistratio n （中国）审计署AAA 最佳等级abs. abstract 摘要a/c, A/C accou nt 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C adde nda and corrige nda 补遗和勘误Acc. acceptanee or accepted 承兑Accrd.lnt accrued in terest 应计利息Acct. accou nt 帐户、帐目Acct. acco untant 会计师、会计员Acct. acco un ti ng 会计、会计学Acct.No. accou nt number 帐户编号、帐号Acct.Tit. accou nt title 帐户名称、会计科目ACN air con sig nment 航空托运单a/c no. acco unt nu mber 帐户编号、帐号Acpt. acceptanee or accepted 承兑A/CS Pay. accou nts payable 应付帐款A/CS Rec. accou nts receivable 应收帐款ACT adva nee corporatio n tax 预扣公司税ACU Asia Curre ncy Un it 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 depreciati on range system 固定资产分组折旧法Adv. adva nee 预付款ad.val.,A/V ad valorem to （accord ing value）从价Agt. age nt代理人Agt. agreeme nt 协议、契约AJE adjusti ng journal en tries 调整分录Amt. amou nt 金额、总数Ann. annuity 年金A/P accou nt paid 已付账款A/P accou nt payable 应付帐款A/P acco un ti ng period 会计期间A/P advise and pay 付款通知A/R acco unt 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 至U货、至U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 accepta nee summary report 验收总结报告ass. assessment 估征、征税assimt. assig nment 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 Machi ne 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. atte ntion注意Atty. attor ney 代理人auct. auct ion 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 acceptanee银行承兑汇票bal. bala nee 余额、差额ban ky. ban kruptcy 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. bli nd copy 密送的副本BC buyer credit 买方信贷B/C bills for collecti on 托收汇票B. C. ba nk cleari ng 银行清算b/d brought dow n 转下页Bd. bond 债券B/D bills discou nted 已贴现票据B/D ba nk draft 银行汇票b.d.i. both dates in elusive, both days in elusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of excha nge 汇票BEP breakeve n poi nt 保本点、盈亏临界点b/f brought forward 承前BF bon ded factory 保税工厂Bfcy. Ben eficiary 受益人B/G, b/g bonded goods 保税货物BHC Ba nk Holdi ng Compa ny 银行控股公司BIS Ba nk of In ternatio nal Settleme nts 国际清算银行bit bi nary digit 两位数Bk. ba nk 银行Bk. book 帐册b.l., B/L bill of ladi ng 提货单B/L origi nal bill of ladi ng origi nal 提货单正本bldg. buildi ng 大厦BMP ba nk master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's optio n 买者选择交割期的远期合同BOM begi nning 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. bala nee of payme nts 收支差额BOT bala nee of trade 贸易余额BOY beg inning 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 balanee 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; coup on; curre ncy 现金、息票、通货C centigrade 摄氏（温度）C. A. chartered acco untant; chief acco untant 特许会计师、主任（主管）会计师C. A. commercial age nt商业代理、代理商C. A. con sumers' associati on 消费者协会C/A capital accou nt 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash aga inst docu mnet 交单付款can. can celled 注销cap. capital 资本CAPM capital asset prici ng 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 dow n 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. cleari ng house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of in sura nee 保险凭证CIA certified in ternal auditor 注册内部审计员c. i. f. , C. I. F. cost, in sura nee and freight 至U岸价，货价+ 保险+运费C. I. T. comprehe nsive in come tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L curre nt liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comec on Council for Mutual Econo mic Assista nee 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 curre nt market value 现时市场价值CN con sig nment 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 origi n 产地证明书Co. company 公司COBOL Com mon Busi ness Orie nted Lan guage 通用商业语言_:言CoCom Coordin at ing Committee for Multilateral ExportCon trols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. commissi on 佣金cont. container 集装箱con t., contr. con tract 契约、合同conv., cv., evt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspode nt 代理行Corp. corporati on 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB Chi na Pate nt Bureau 中国专利局CPI co nsumer price in dex 消费者价格指数CPM cost per thousa nd 每一千个为单位的成本CPP curre nt purchas ing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至.....C/R compa ny'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 serva nt; civil service 公务员、文职机关CS con vertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction in dex 顾客满意指数esk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate板条箱etge cartage货运费、搬运费、车费Cts. cents 分CTT capital tran sfer 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 preferenee (share) 累积优先(股) cur. curr. current 本月、当月CV con vertible security 可转换债券CVD coun tervaili ng duties 抵消关税、反倾销税C.V. P. an alysis Cost Volume Profit an alysis 本---量---利分析C. W. O. cash with order 订货付款Cy. curre ncy 货币CY cale ndar year 日历年CY contain er 整装货柜CY con tai ner yard货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit accou nt 存款帐户D/A document against acceptanee 承兑交单d/a days after acceptanee 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 decli ning bala nee (depreciati on) 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 dema nd 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 balanee (depreciation)method双倍递减余额折旧法D. D. D deadl ine delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciati on 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dan gerous goods 危险货物diff. differe nee 差额Dis. discount 折扣、贴现dish'd; dishd disho nored 不名誉、拒付D. I. T double in come-tax(relief) 双重所得税(免征) div.; divd divide nd 红禾U、股息D-J Dow Jones & Co.美国道-琼斯公司DJIA Dow Jo nes In dustrial Average (Stock In dex)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 discretio nary limit 无条件限制DLD deadli ne date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs develop ing member coun tries 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. docume nts attached 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 request 要求日DP; D/P document against payment 交单付款DPI disposable personal in come 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 doze n —打E. exchange; export 交易所、输出E. & O. E. errors and omissi ons excepted 女口有错漏，可力口更正e. a. o.n. except as otherwise no ted 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 Electro nic Broki ng Service 电子经纪服务系统EBT earning before taxation 税前盈禾UEC Europea n Communi ty; Europea n Commissi on 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 例女口Ec. ex coup on 无息票ECA export credit agency 出口信贷机构ECAFE Econo mic Commissi on for Asia and the Far East 亚洲及远东经济委员会ECE Econo mic Commissi on for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit in sura nee 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 Curre ncy Un it 欧洲货币单位E/D export declarati on 出口申报单ED ex divide nd 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electr onic data in tercha nge 电子数据交换EDOC effective date of change 有效更改日期EDP Electro nic Data Processi ng 电子数据自理E. E.; e.e errors excepted 女口有错误，可加更正EERI Effective Excha nge Rate In dexes of Hong Kong 港汇指数EET East Europea n Time 东欧时间EF export finance 出口融资EF Excha nge Fund 外汇基金EFT electr onic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区(协会)EGM Extraordi nary Ge naral Meeti ng 特别股东大会EIB Export-Import Ba nk 进出口银行EIL WB Econ omic In tegrati on Loa n 世界银行经济一体化贷款EL export lice nse 出口许可证ELI extra low impurity 极少杂质EMF European Mon etary Fu nd 欧洲货币基金EMIP equivale nt mean in vestme nt period 等值平均投资期EMP en d-of mon th payme nt 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 Mon etary Un io n 欧洲货币联盟enc en closed 停业encl(s). enclosure 附件ened. en closed 附件End. ; end. en dorseme nt 背书En td. en tered 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 seas on 季末EOU export-orie nted un it 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory n ote 出口汇票EPOS electro nic poi nt 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 earni ngs 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 prese nt value in dex 超现值指数EPZ export process ing zone 出口^ 口工区ERM excha nge rate mecha nism 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 Sta ndard 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 Econo mic and Tech no logical Developme nt Zone经济技术开发区ETLT equal to or less tha n 等于或少于ETS estimated time of saili ng 预计启航时间EU Europea n Union 欧盟EUA European Un its of Accou nt 欧洲记帐单位ex.; exch excha nge 汇兑、况换excl. exclusive 另外、不在内ex cont. from con tract 从合同ex cp. ex coup on 无息票ex div. ex divide nd 无股息Exp. export 出口Extd. exte nd 展期EXW ex works 工厂交货价f feet 英尺F dealt in 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. fixed assets 固定资产F. A freight age nt 货运代理行FA free alongside启运港船边交货FABB Fellow of the British Associati on of Acco untants 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 an alysis chart tech ni que 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 Associati on of Intern ati onal Accou ntants 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 alo ngside 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 acceptanee test 工厂验收试验FB foreign bank 外国银行F. B. E. foreig n bill of excha nge 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future con tract 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 夕卜币担保FCL full co ntai ner 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 forward ing age nt's certificate of tran sport 货运代理行领货证fd. fund 资金FDB method fixed rate on decli ning bala nee method 定率递减余额折旧法FDI foreig n direct in vestme nt 外商直接投资FDIC Federal Deposit In sura nee Corporation 联邦储蓄保险公司FE foreig n excha nge 夕卜汇FE future excha nge 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial in stituti on buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(st ndg.) finan cial sta nding 资信状况fin. stat. (F/S) finan cial stateme nt 财务报表fin.yr. financial year 财政年度FINA followi ng 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 in come tax 免交所得税fl. florin 盾FLG finance lease guara ntee 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 trimmi ng 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Finan cial and Operatio ns Combi ned Un iform Sin gle 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 float ing policy 浮动政策FP fully paid已全付的FRA forward rate agreement 远期利率协议FRCD floati ng 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 settleme nt 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 accou nting 合理价值法FWD forward (exchange) contract 远期合约F. X. foreig n excha nge 夕卜汇FX broker foreig n excha nge broker 夕卜汇经纪人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 in formatio n 供您参考g gall on; grain; gram (s); gold 力口仑；格令；克;金G. A. general agent总代理商、总代理人GA go ahead办理、可行GAAP gen eral Accepted Acco unting Prin ciples 通用会计准则GAAS Gen erally Accepted Audit ing Sta ndard 通用审计标准GAC Gen eral Admi nistratio n of Customs 海关总署gal., gall gall on 力口仑gas. gasoli ne 汽油GATT Gen eral Agreeme nt on Tariffs and Trade 关税及贸易总协定GCL gover nment con cessi on al loa n 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 natio nal dema nd 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 mon th 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 accou nti ng 历史成本会计hdqrs. headquarters 总咅Bhg. hectogram 一百公克HIBOR Ho ng Kong In terba nk Offered Rate 香港银行同业拆借利率hifo highest-i n, 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 tech no logy 高技术HKD Hong Ko ng dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holdi ng 控股Hon'd hon ored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Se ng In dex 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intan gible assets 无形资产I & A inven tory and allocati ons 库存和分酉己IAS In ternatio nal Accou nting Sta ndard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA In ternatio nal Bank Association 国际银行家协会IBBR in terba nk bid rate 银行间报价利率I. B. I in voice book in ward 购货发票簿IBNR in curred but n ot reported 已发生未报告I. B. O. in voice book outward 销货发票簿IBOR in ter-ba nk offered rate 银行间的拆借利率ICB intern ati onal competitive biddi ng 国际竞标ICIA Intern ati onal Credit In sura nee Associati on 国际信用保险协会ICJ In ternatio nal Court of Justice 国际法庭ICM in ternatio nal capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR in creme ntal capital-output ratio 资本-产出增量比I. C. U. I nternatio nal Code Used 国际使用的电码IDB in dustrial developme nt bo nd 工业发展债券IDB In ter-American Developme nt Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC in ta ngible developme nt cost 无形开发成本IDR intern ati onal depositary receipt 国际寄存单据IE in direct export 间接出口I. F. i nsufficie nt fund 存款不足IFB in vitation for bids 招标邀请I. G. imperial gallo n 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 In ternatio nal Mon etary Fu nd 国际货币基金组织imp. import 进口，输入Inc. in corporated 注册（有限）公司incl. in clusive 包括在内in cldd. in cluded 已包含在内in cldg. in cludi ng 包含inl. haul in la nd haulage 内陆运输费用INLO in lieu of 代替Ins, ins. in sura nee 保险in st. in sta nt即期、分期付款In stal., i nstal. in stallme nt 分期付款In t., int. in terest 禾利息in v., I nv. i n voice 发票、付款通知in trans （I. T.） in tran sit. 在（运输）途中in v.doc./attach. in voice with docume nt attached 附提货单的发票In v't., i nvt. i nven tory 存货I-O in put-output 输入--输出IOU I owe you 借据IOV in ter-office voucher 内部传票IPN in dustrial promissory note 工业汇票IPO in itial public offering 首次发售股票IQ import quota 进口配额IR In la nd Revenue 国内税收I. R. in ward remitta nee 汇入款项IRA in dividual retireme nt acco unt 个人退休金帐户IRA in terest rate agreeme nt 利率协议IRR in terest rate risk 利率风险IRR in ternal rate of return 内部收益率irred. irredeemable 不可赎回的IRS in terest rate swap 利率调期IS International System 公制度量衡ISIC In ternatio nal Sta ndard In dustrial Classificati on 国际标准产业分类IT in formati on tech no logy 信息技术IT intern atio nal tolera nee 国际允许误差I/T in come tax 所得税ITC investment tax credit 投资税收抵免ITO In ternatio nal Trade Orga ni zati on 国际贸易组织ITS in termarket tradi ng system 跨市场交易系统IV investment value 投资价值J. , Jour. jo urnal 日记帐J. A. (J/A) joi nt accou nt 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. joi nt ven ture 合资经营企业J. V. journal voucher 分录凭单JVC joint ven ture compa ny 合资公司K. D. kn ocked dow n 拆散K. D. knocked dow n 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 tha n container load/less tha n container load 拼装/拼拆L.& D. loa ns and discou nts 放款及贴现L&D loss and damage 损失和损坏ldg. loadi ng 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 in terest (i ntent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life in sura nee policy 人寿保险单LIRCs low interest rate currencies 低禾U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 millio n 百万M matured bo nd 到期的债券M mega-百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisitio n 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 margi nal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency accou nt 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. mercha ndise 商品MEI margi nal efficie ncy of in vestme nt 投资的边际效率mem. memora ndum 备忘录MERM multilateral excha nge rate model 多边汇率模型M. F. mutual funds 共同基金MF mezza nine financing 过渡融资mfg. manu facturi ng 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine in sura nee 海险micro one millio nth part 百万分之一min mi nimum 最低值、最小量MIP mon thly in vestme nt pla n 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR mi nimum len di ng rate 最低贷款利率MLTG medium-a nd-lo ng-term guara ntee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA mo ney market deposit accou nt 货币市场存款帐户MMI major market i ndex 主要市场指数MNC mult in atio nal corporatio n 跨(多)国公司MNE mult in atio nal en terprise 跨国公司MO (M. O.) money order 汇票mo. mon th 月MOS management operating system 经营管理制度Mos. mon ths 月MP market price 市价M/P mon ths after payme nt 付款后 ... 月MPC marginal prope nsity to con sume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisiti on 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 requireme nt pla nning 原料需求计戈U MRP mon thly report of progress 进度月报MRR mai nte nan ce, repair and replace 维护、修理和替换M/s mon ths of sight 见票后 .... 月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly mon thly 每月MTI medium-term in sura nee 中期保险MTN medium-term n ote 中期票据MTU metric un it 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptanee 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 未能至U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 eno ugh 不足n egb. n egotiable 可转让的、可流通的Neg. In st., N. I. n egotiable in strume nts 流通票据n ego. n egotiate 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 n ot for sale 非卖品N. G. n et gain 纯收益NH n ot held 不追索委托N. I. net in come 净收益N. I. net in terest 净利息NIAT n et in come 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 n egative in come tax 负所得税N. L. n et loss 净损失NL no load 无佣金n. m. n autical mile 海里NM no marks无标记N. N. no name 无签名NNP net nati onal product 国民生产净值NO. (n o.) 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. n otes payable 应付票据NPC nomi nal protection coefficie nt 名义保护系数NPL non-perform ing loa n 不良贷款NPV method net prese nt 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 resp on sibility 无责任N. R. no tes receivable 应收票据N. S. F. (NSF) no sufficie nt fund 存款不足NSF check no sufficie nt 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 exceedi ng 不超过N. Y. net yield 净收益NZ$ New Zeala nd dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open accou nt 赊帐、往来帐o/a on acco unt 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. ordi nary bus in ess 普通业务O. B. (O/B) order book 订货簿OB/OS in dex overbought/oversold in dex 超买超卖指数OBV on-balanee 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.) overdraw n 透支OD overdraft 透支O/d on dema nd 见票即付O. E. (o. e. ) omissi on excepted 遗漏除夕卜O. F. ocea n freight 海运费OFC ope n for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General Lice nse 不限额进口许可证OI original issue 原始发行OII overseas in vestme nt in sura nee 海外投资保险ok. all correct 全部正确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opposite 对方optio nal可选择的ordi nary 普通的out of stock 无现货outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead varia nee an alysis 间接费用差异分析OW offer wan ted 寻购启示OWE optimum worki ng efficie ncy 最佳工作效率oz oun ce（s）盎司ozws. otherwise 否贝U 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 attor ney 单独海损；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 professio nal and admi nistrative 职业的和管理的P&l clause protecti on and indemn ity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payme nt of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/ear ning 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. pate nt 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）postal money order 由E政汇票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payable on receipt 货至U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 en try 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payme nt received 付款收讫PSPV par value; prese nt value 面值；现值合格的购买者质量控制季度指数qr. quarter 四分之一，一刻钟QT questi oned 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quot n. quotati on 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 developme nt 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 已收至Ur.d. running days=consecutive days 连续日RDTC registered deposit tak ing compa ny 注册接受存款公司Re. subject 主题re. with reference to 关于oppopt.ord.OSO/s委托PMOP.O.C.P.O.D.P.O.D.港P.O.R.postscript 又及q. quarto四开，四开本Q. quantity 数量QB qualified buyers QC quality con trol QI quarterly in dex。
(商务英语)缩略语大全
Aa 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BBA 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Cc. 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 incom e 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, Com econ 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 custom s 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DD 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EE. 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 F ar 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 investm ent 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Ff 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 盾娃哈哈 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 Re port 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Gg 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 T ariffs 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HHAB 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II. 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 docum ent 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JJ., 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KK. 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LL listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) 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）Mm 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 investm ent 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Nn. 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Oo order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则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. 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Qq. 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RR 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 investm ent exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investm ent 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排。
商务英语常用缩略语表以及完整的报价单内容
商务英语常用缩略语表Attn. attention 注意Atty. attorney 代理人a accepted 承兑auct. auction 拍卖AA Auditing Administration （中国）审计署Aud. AAA 最佳等级auditor 审计员、审计师Av. average 平均值abs. abstract 摘要a.w. all wool 纯羊毛a/c, A/C account 帐户、帐目A/W a/c, A/C account current air waybill 空运提单往来帐户、活期存款帐户A/W actual weight 补遗和勘误A&C addenda and corrigenda 实际重量承兑acceptance or accepted Acc.BA bank acceptance 银行承兑汇票Accrd.Int accrued interest 应计利息bal. balance 余额、差额帐户、帐目Acct. accountbanky. bankruptcy 破产、倒闭会计师、会计员Acct. accountantBat 会计、会计学Acct. accounting battery 电池b.b. bearer bond 帐户编号、帐号account number 不记名债券Acct.No.B.B., B/B bill book 出纳簿帐户名称、会计科目Acct.Tit. account titleB/B bill bought 买入票据、买入汇票航空托运单ACN air consignmentb&b bed & breakfast 住宿费和早餐费帐户编号、帐号a/c no. account numberb.c. blind copy 密送的副本承兑Acpt. acceptance or acceptedBC buyer credit 买方信贷应付帐款A/CS Pay. accounts payableB/C A/CS Rec. accounts receivable bills for collection 托收汇票应收帐款B.C. bank clearing 银行清算预扣公司税ACT advance corporation taxb/d 亚洲货币单位ACU Asia Currency Unit brought down 转下页Bd. bond 债券实际现金价值A.C.V actual cash valueB/D a.d., a/d after date bills discounted 已贴现票据开票后、出票后B/D asset depreciation range system bank draft 银行汇票固定资产分组折ADRSb.d.i. 旧法both dates inclusive, both days inclusive 包括头尾两天Adv. advance 预付款B/E bill of entry 报关单ad.val.,A/V ad valorem to (according value) 从价b.e., B/E bill of exchange Agt. agent 代理人汇票BEP Agt. agreement 协议、契约breakeven point 保本点、盈亏临界点b/f brought forward 承前AJE adjusting journal entries 调整分录BF Amt. amount bonded factory 保税工厂金额、总数Bfcy. Beneficiary Ann. annuity 年金受益人B/G , b/g bonded goods 保税货物A/P account paid 已付账款BHC A/P Bank Holding Company 银行控股公司account payable 应付帐款BIS Bank of International Settlements A/P accounting period 会计期间国际清算银行bit binary digit 两位数A/P advise and pay 付款通知Bk. bank A/R account receivable 应收帐款银行Bk. A/R at the rate of 以……比例book 帐册b.l., B/L （保险）全险a/r all risks bill of lading 提货单B/L original bill of lading original 提货单正本到货、到船Arr. arrivals, arrivedbldg. building 大厦见票即付A/S, a/s after sightBMP bank master policy 银行统一保险account sales ，A/Sacc/s 承销帐、承销清单，售货清单钞票BN bank note 尽快as soon as possible ASAP验收总结报告branch office 分支营业处BO acceptance summary report ASRass. 买者选择交割期的远期合同buyer's option 估征、征税BO assessment月初转让、让与BOM beginning of month assignment assimt.ATC 平均总成本用料清单b.o.m. bill of materials average total cost-运营-拥有建造仅付成本钱at the money ATM BOO build-operate-own拥有建造自动取款机（柜员机）Automatic Teller Machine A TM build-operate-own-maintain -运营--维BOOMautomated trade system ATS 护自动交易系统转-拥有-运营-建造transfer build-operate-own-BOOT 自动转移服务automatic transfer service ATS让计师CMEA, Comecon Council for Mutual Economic Assistance 收支差额 b.o.p. balance of payments经济互助委员会BOT balance of trade 贸易余额CML capital market line 年初资本市场线性BOY beginning of yearCMO Collateralised Mortgage Obligations b.p., B/P bills payable 应付票据担保抵押贷款债务分支机构Br. branchCMV current market value 现时市场价值bank rate 银行贴现率BRCN consignment note 铁路运单 b.r., B/R bills receivable 应收票据CN credit note 贷方通知书Brok. broker or brokerage 经纪人或经纪人佣金c/o carried over 结转后期 b.s., BS, B/S balance sheet 资产负债表C. O., C/O cash order 现金汇票、现金订货B/S bill of sales 卖据、出货单C. O. B share B share B 股certificate of origin 产地证明书Co. company 公司bank telegraphic transfer 银行电汇 B.T.T.COBOL Common Business Oriented Language 通用商业语BV book value 票面价值言CoCom Coordinating Committee for Multilateral Export c. cents 分Controls 多边出口控制协调委员会 C cash; coupon; currency 现金、息票、通货c. o. d, C. O. D. cash on delivery 货到付款 C centigrade 摄氏（温度）Col. column 帐栏特许会计师、C. A. chartered accountant; chief accountantColl. collateral 担保、抵押物主任（主管）会计师Coll. collection 托收C. A. commercial agent 商业代理、代理商Com.; comm. commission 佣金consumers' association C. A. 消费者协会cont. container 集装箱C/A capital account 资本帐户cont., contr. contract 契约、合同C/A current account 往来帐conv., cv., cvt. convertible 可转换的、可兑换的C/A current assets 流动资产Cor. corpus 交单付款本金 C. A. D cash against documnetCor. can. cancelled 注销correspodent 代理行Corp. corporation 公司cap. capital 资本CP. commercial paper 商业票据CAPM capital asset pricing model 固定资产计价模式C. P.A certified Public Accountant C. A. S. cost accounting standards 成本会计标准注册公共会计师CPB China Patent Bureau 中国专利局cash book c. b., C. B. 现金簿CPI consumer price index 消费者价格指数先付款后交货CBD cash before deliveryCPM cost per thousand 银行本票C. C. cashier's check 每一千个为单位的成本CPP current purchasing power 现行购买力贷方对销C. C contra creditCps. c/d carried down coupons 息票过次页、结转下期CPT carriage paid to CD certificate of deposit 存单运费付至......C/R company's risk 企业风险过次页、结转carry forward c/fCr. credit 贷记、贷方资本利得CG capital gainCR carrier's risk 承运人风险CG capital goods 生产资料、资本货物CR current rate C. H. 当日汇率、现行汇率custom house 海关CR cash receipts 票据交换所clearing house C. H. 现金收入CR class rate 分级运费率Chgs charges 费用CS civil servant; civil service 公务员、文职机关支票Chq. chequeCS convertible securities 可转换证券保险凭证C/I certificate of insuranceC. S. capital stock 股本注册内部审计员CIA certified internal auditorCSI customer satisfaction index +到岸价，货价cost, insurance and freight 顾客满意指数 c. i. f. , C. I. F.csk. cask 木桶运费+保险CT corporate treasurer 公司财务主管综合所得税comprehensive income tax C. I. T.CT cable transfer 电汇支票check Ck.ct crate 短期拆放call loan C. L. 板条箱ctge cartage 流动负债C / L current liabilities 货运费、搬运费、车费分cents Cts. 注册管理会accountant management certificed A. M. C.CTT capital transfer tax 资本转移税数DK Don't know 不知道cu cubic 立方DL direct loan 直接贷款关税联盟CU customs unionsDL discretionary limit cu. cm. cubic centimeter 立方厘米无条件限制DLD deadline date 最后时限cu. in. cubic inch 立方英寸Dls. ; Dol(s); Doll(s) dollars 立方米元cu. m. cubic meterDM cu. yd. cubic yard 立方码Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries cumulative preference (share) 累积优先（股）发展中国家cum. pref.DN date number 日期号cur. curr. current 本月、当月DN; D/N debit note 借记通知单CV convertible security 可转换债券DNR do not reduce 不减少CVD countervailing duties 抵消关税、反倾销税do.; dto. ditto 同上、同前---C.V. P. analysis Cost V olume Profit analysis 本量---利D/O delivery order 发货单分析Doc(s) documents 凭证、单据、文件订货付款 C. W. O. cash with orderdoc. att. Cy. currency 货币documents attached 附单据、附件Doc. code document code 日历年calendar year 凭证（单据）编号CYD. O. G. days of grace CY container 整装货柜宽限日数DOR date of request CY container yard 货柜堆场、货柜集散场要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入度、汇票D degree; draftDPOB date and place of birth 出生时间和地点D/A deposit account 存款帐户DPP damp proofing 防潮的D/A document against acceptance 承兑交单Dr. debit 日（付款）d/a days after acceptance 承兑后...... 借记、借方D. R.; DR discount rate 贴现率、折扣率 D. A. debit advice 欠款报单Dr debtor 日记帐、流水帐D. B day book 债务人DR deposit receipt DB method declining balance (depreciation) method 递减余存单、存款收据dr. drawer 额折旧法借方DS; d/s days after sight(days' sight) 见票后.......日(付款method D. C. F. method discounted cash flow 现金流量贴)ds.; d's days 现法日dstn. 跟单汇票D/D documentary draft destination 日的地(港)DTC Deposit taking company 接受存款公司即期汇票D. D.; D/D demand draftDTC ) 付款Deposit Trust Company 储蓄信托公司( D/d; d/d days after date 出票后......日dup.; dupl.; dupte. duplicate d. d. 副本dry dock 干船坞(depreciation) double DDB method declining balance DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货method 双倍递减余额折旧法dz dozen 一打D. D. D deadline delivery date 交易最后日期deficit def. 赤字、亏损E. exchange; export demurrage dem. 滞期费交易所、输出E. & O. E. errors and omissions excepted depreciation Depr. 如有错漏，可加折旧更正空舱费 d. f; D. F.; d. frt. dead freighte.a.o.n. except as otherwise noted 除非另有说明危险货物D. G dangerous goodsEAT earnings after tax difference diff. 差额税后收益EB ex budgetary 预算外折扣、贴现discount Dis.EBIT earnings before interest and 不名誉、拒付dish'd; dishd dishonored tax 扣除利息和税金前收益双重所得税（免征） D. I. T double income-tax(relief)EBS Electronic Broking Service 电子经纪服务系统红利、股息div.; divd dividendEBT earning before taxation 税前盈利琼斯公司美国道D-J Dow Jones & Co. -EC -道Index) (Stock Average Jones Dow DJIA Industrial 琼European Community; European Commission 欧洲共同体、欧洲委员会斯工业股票指数EC 琼斯运输-道Average Transportation Jones Dow DJTA export credit 出口信贷EC error corrected 平均数错误更正例如exempli causa Ec. 琼斯公用事业平均-道Average Utility Jones Dow DJUAEc. ex coupon 无息票EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点ECA export credit agency 出口信贷机构East for Asia and the Far ECAFE Economic Commission EPR earnings price ratio 收益价格比率EPR effective protection rate 亚洲及远东经济委员会有效保护率EPS earnings per share ECE Economic Commission for Europe 欧洲经济委员会每股收益额、每股盈利额E. P. T excess profit tax 超额利润税ECG Export Credit Guarantee 出口信用担保EPVI excess present value index ECI export credit insurance 出口信用保险超现值指数EPZ export processing zone 出口信贷再融资export credit refinancing 出口加工区ECR ERM exchange rate mechanism 汇率机制ECT estimated completion time 估计竣工时间ERS Export Refinance Scheme 出口再融资计划欧洲货币单位ECU European Currency Unit ESOP Employee Stock Ownership Plan 职工持股计划E/D export declaration 出口申报单Est. estate 财产、遗产ex dividend ED 无红利、除息、股利除外EST Eastern Standard Time 美国东部标准时间EDD estimated delivery date 预计交割日et seq. et sequents 以下电子数据交换EDI electronic data interchangeETA estimated time of arrival 预计到达时间有效更改日期EDOC effective date of change ETD estimated tiem of departure 预计出发时间电子数据自理EDP Electronic Data ProcessingETDZ Economic and Technological Development Zone E. E.; e.e errors excepted 如有错误，可加更正经济技术开发区港EERI Effective Exchange Rate Indexes of Hong Kongequal to or less than 汇指数等于或少于ETLTestimated time of sailing East European Time 东欧时间预计启航时间ETS EETexport finance EF 出口融资European Union 欧盟EUEuropean Units of Account 欧洲记帐单位EUA EF Exchange Fund 外汇基金EFT ex.; exch exchange 汇兑、况换electronic funds transfer 电子资金转帐另外、不在内excl. 欧洲自由Area Free EFTA European Trade (Association) exclusive从合同ex cont. 贸易区（协会）from contract无息票特别股东大会EGM Extraordinary Genaral Meeting ex cp. ex coupon进出口银行EIB Export-Import Bank 无股息ex div. ex dividendexport EIL WB Economic Integration Loan 世界银行经济一体出口Exp.展期Extd. extend 化贷款EL 工厂交货价EXW ex works export license 出口许可证极少杂质extra low impurity ELIEMF 英尺feet European Monetary Fund 欧洲货币基金 f无息交易的等值平均投资期EMIP equivalent mean investment period F dealt in flat月末付款接下页f. following (page) EMP end-of month paymentEMP fairs 欧洲主要港口European main ports 定期集市f.欧洲货币体系EMS European Monetary System face amount 票面金额F. A.fixed assets 邮政特快专递EMS express mail service 固定资产F. A.货运代理行F. A freight agent 欧洲货币联盟EMU European Monetary UnionFA free alongside 启运港船边交货停业enc enclosedFABB Fellow of the British Association of Accountants and 附件encl(s). enclosureencd. enclosed 附件Auditors 英国会计师和审计师协会会员背书End. ; end. endorsement 设施、设备FAC facility尽快Entd. entered 登记人f.a.c. fast as can因素分析图解法生效.......大约在EOA effective on or about FACT factor analysis chart techniquefree delivery (discharge, dispatch) 免费送货每隔一日EOD every other day fad.工厂交货free at factory 欧洲期权交易European Options Exchange EOE F. A. F. International Association of of FAIA Fellow the 月底EOM end of month最底订货量EOQ economic order quantity Accountants 国际会计协会会员季末end of season EOS F. A. Q fair average quality （货品）中等平均质量出口型单位export-oriented unit EOU 发运地船边交货价 F. A. S. free alongside ship财务会计EOY Boards Standards Financial FASB Accounting 年终end of year标准委员会最早可能日期earliest possible date EPDFAT fixed asset transfer 固定资产转移FOREX foreign exchange 外汇FOS free on steamer FAT factory acceptance test 工厂验收试验蒸汽船上交货（价）FOUO for official use only 仅用于公事FB foreign bank 外国银行FOW, f. o. w. free on wagon （启运站）火车上交货（价）F. B. E. foreign bill of exchange 外国汇票FOX Futures and Options Exchange 期货和期权交易所 F. C. fixed capital 固定资本FP floating policy 浮动政策 F. C. fixed charges 固定费用FP 远期合同F. C. future contract fully paid 已全付的FRA forward rate agreement fc. franc 法郎远期利率协议FRCD floating rate certificate of deposit Accountants the Institute of Chartered 特浮动利率存单FCA Fellow offrt., frgt. forward 期货、远期合约许会计师学会会员free case no charge for case 免费事例外币担保FCG foreign currency guaranteeFREF FCL full container load 整货柜装载fixed rate export finance 固定利率出口融资load full FCL/LCL container load/less (than)full container frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付/整装分卸Frt. ppd freight prepaid FCR forwarder's cargo receipt 货运代理行收据运费已付FS 货运代理final settlement 最后结算transport FCT forwarding agent's certificate ofFSR feasibility study report 行领货证可行性研究报告FTW fd. fund 资金free trade wharf 码头交易FTZ free trade zone FDB method fixed rate on declining balance method 定率递自由贸易区fut. 减余额折旧法futures 期货、将来FV face value FDI foreign direct investment 外商直接投资面值FV A fair value accounting Federal Deposit Insurance Corporation FDIC 联邦储蓄保合理价值法FWD forward (exchange) contract 险公司远期合约F.X. 外汇foreign exchange 外汇FE foreign exchangeFX broker foreign exchange broker 远期外汇FE future exchange 外汇经纪人fxd fixed 固定的FF French franc 法国法郎FXRN fib fixed rate note 定息票据free into barge 驳船上的交货价FY fiscal year (financial year) 财政（务）年度financial institution buyer credit policy FIBC 金融机构买fy. pd. fully paid 全部付讫方信贷险FYI 先进先出法FIFO first in, first out for your information 供您参考fin. stadg.(stndg.) financial standing 资信状况g gallon; grain; gram (s); gold 财务报表fin. stat. (F/S) financial statement 加仑；格令；克; 金G. A. general agent 总代理商、总代理人财政年度fin.yr. financial yearGA go ahead 以下项目不可获得following items not available 办理、可行FINAGAAP FIO free in and out general Accepted Accounting Principles 通用会计自由进出准则 F. I. T free of income tax 免交所得税GAAS Generally Accepted florin 盾Auditing Standard 通用审计标fl.准FLG finance lease guarantee 金融租赁担保GAC General Administration of Customs 海关总署无利息flat flt.gal., gall gallon 加仑合理市价FMV fair market valuegas. gasoline 包括卸货费在内的运费FO free out 汽油GATT General Agreement on Tariffs and Trade fo. 关税及贸folio 对折、页码易总协定（启运港）船上交货、离岸价格free on board FOBGCL government concessional loan 政府优惠贷款启运）机场交货（价）FOB airport FOB airport (GDP gross domestic product 国内生产总值包括清理及平FOBST free on board stowed and trimminggds. goods 商品、货物仓的离岸价格GJ general journal 普通日记帐 F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single GL general ledger 总分类帐gm. Report gram(s) 克财务经营综合报告GMP graduated payment mortgage 递增付款按揭要么买进或卖出，要么取消FOK fill or killGND gross national demand 铁路或（公路）上交货价FOR free on rail (or road) 国民总需求国民支出总额gross national expeditures GNE 转递for'd., fwd forward; forwardedGNP gross national product 国民生产总值I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券GOFO gold forward rate 黄金远期利率IDB Inter-American Development Bank 泛美开发银行gross profit 毛利GPIDB inter-dealer broker 交易商之间经纪人GPP general purchasing power 总购买能力IDC gr. (grs.) wt. gross weight intangible development cost 无形开发成本毛重IDR international depositary receipt GR gross revenue 毛收入国际寄存单据IE indirect export 间接出口GS gross sales 销售总额I. F. insufficient fund GSP generalised system of preferences 普惠制存款不足IFB invitation for bids 招标邀请GTM good this month 本月有效I. G . imperial gallon 英制加仑GTW good this week 本星期有效IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证HAB house air bill 航空托运单IMF International Monetary Fund 国际货币基金组织航空托运单HAWB house air waybill imp. import 进口，输入HCA historical cost accounting 历史成本会计Inc. incorporated 注册（有限）公司hdqrs. headquarters 总部incl. inclusive 包括在内hg. hectogram 一百公克incldd. included 已包含在内HIBOR Hong Kong Interbank Offered Rate 香港银行同业incldg. including 包含拆借利率inl. haul inland haulage hifo highest-in, first-out 高入先出法内陆运输费用INLO in lieu of 代替正当持票人H. in D. C. holder in due courseIns, ins. insurance 保险高质量Hi-Q high qualityinst. instant 即期、分期付款高利率货币HIRCS high interest rate currenciesInstal., instal. installment 高技术hi-tech high technology 分期付款Int., int. HKD Hong Kong dollar 香港元interest 利息inv., Inv. invoice 发票、付款通知香港指数HKI Hong Kong Indexin trans (I. T.) in transit. 在(运输）途中hl. hectoliter 百升inv.doc./attach. 控股hldg. holding invoice with document attached 附提货单的发票如期支付的Hon'd honoredInv't., invt. inventory Hang HSCPI Seng Consumer Price 存货恒生消费价格IndexI-O input-output 输入--输出指数IOU 恒生指数I owe you 借据HSI Hang Seng IndexIOV inter-office voucher hwevr. however 内部传票无论如何IPN industrial promissory note 工业汇票赫兹Hz hertzIPO initial public offering 首次发售股票IQ import quota 无形资产intangible assets I. A. 进口配额IR Inland Revenue 国内税收库存和分配I & A inventory and allocationsI. R. inward remittance International Accounting Standard 国际会计标准汇入款项IAS IRA individual retirement account investment banking IB 投资银行（业）个人退休金帐户IRA 发票簿invoice book I. B. interest rate agreement 利率协议IRR IBA International Bank Association 国际银行家协会interest rate risk 利率风险IRR internal rate of return 银行间报价利率IBBR interbank bid rate 内部收益率irred. irredeemable 购货发票簿invoice book inward I. B. I 不可赎回的IRS interest rate swap 利率调期已发生未报告IBNR incurred but not reportedIS International System 公制度量衡invoice book outward I. B. O. 销货发票簿ISIC International Standard Industrial Classification IBOR inter-bank offered rate 银行间的拆借利率国际标准产业分类ICB international competitive bidding 国际竞标IT Credit ICIA International information technology 国际信用Association Insurance 信息技术IT international tolerance 保险协会国际允许误差I/T 国际法庭ICJ International Court of Justice income tax 所得税ITC 国际资本市场ICM international capital market investment tax credit 投资税收抵免ITO International Trade Organization index currency option notes ICONs 国际贸易组织指数货币期权票据跨市场交易系统intermarket trading system ITS 产出增量比-资本ICOR incremental capital-output ratioIV investment value 投资价值m million 百万M matured bond 到期的债券M mega-百万J., Jour. journal 日记帐M milli-千分之一J. A. (J/A) joint account 联合（共管）帐簿m. meter, mile 米、英里J. D. B. journal day-book 分类日记帐M&A merger & acquisition J/F, j/f journal folio 日记帐页数兼并收购MA my account 本人帐户. J. V joint venture 合资经营企业Mat. maturity 到期日. J. V journal voucher 分录凭单Max., max maximum JVC joint venture company 最大量合资公司M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券K. D. knocked down 拆散MBO management by objectives 目标管理成交价格K. D. knocked down priceM/C marginal credit 信贷限额kg kilogram 千克m/c metallic currency 金属货币千米kilom. kilometerMCA mutual currency account 共同货币帐户kv kilovolt 千伏MCP mixed credit program 千瓦kw kilowatt 混合信贷计划M/d months after deposit 出票后......月KWH kilowatt-hour 千瓦小时M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单L listed (securities) （证券）上市M. D. malicious damage 恶意损坏ledger L., (Led.) 分类帐mdse. merchandise 商品L. lira 里拉MEI marginal efficiency of investment 投资的边际效率L. liter 公升mem. memorandum 备忘录L. A. (L/A) letter of authority 授权书MERM multilateral exchange rate model 多边汇率模型流动资产L. A. liquid assetsM. F. mutual funds 共同基金L. B. letter book 书信备查簿MF mezzanine financing LB licensed bank 许可银行过渡融资mfg. manufacturing 磅制造的pound lbMFN LC (L/C) letter of credit 信用证most favoured nations 最惠国mfrs. manufacturers 制造商/LCL/FCL less than container load/full container load 拼装mg milligram 毫克整拆less than container load/less than container load LCL/LCL M/I marine insurance 海险micro one millionth part /拼装拼拆百万分之一min minimum 最低值、最小量loans and discounts L.& D. 放款及贴现MIP monthly investment plan 月度投资计划L&D loss and damage 损失和损坏Mk mark 装（卸）货loading ldg. 马克mks. marks 商标ledger folio L/F 分类帐页数mkt. market 市场letter of guarantee LG 保函MLR minimum lending rate 最低贷款利率负债liability Li.MLTG medium-and-long-term guarantee 中长期担保意向书LI letter of interest (intent)M. M. lifo (LIFO) last in, first out 后进先出法money market 货币市场mm millimeter 人寿保险单L. I. P. (LIP) life insurance policy 毫米MMDA money market deposit account 货币市场存款帐户low interest rate currencies LIRCs 低利率货币major market index 主要市场指数材料清单list of materials L/M MMImultinational corporation 跨（多）国公司local mean time LMT 当地标准时间MNC multinational enterprise 跨国公司有限追索项目limited recourse project LRP MNE汇票有限追索项目融financing project limited LRPF recourse MO (M. O.) money order资月mo. month一次付款总额lump sum l. s. MOS management operating system 经营管理制度l. s. t. 当地标准时间local standard time Mos. months 月市价长期LT long term market price MP月付款后...... 有限（公司）Ltd. limited M/P months after payment边际消费倾向marginal propensity to consume MPCMrge.(mtg. ) mortgage 抵押n. m. nautical mile 海里NM no marks materials requisition journal 领料日记帐无标记MRJN. N. no name 无签名维护、修理及操MRO maintenance, repair and operationNNP net national product 国民生产净值作NO. (no.) manufacturer's recommended price 厂商推荐价格number 编号、号数MRPno a/c no account 无此帐户MRP material requirement planning 原料需求计划NOP net open position 净开头寸进度月报monthly report of progress MRPNOW a/c negotiable order of withdrawal 可转让存单帐户MRR maintenance, repair and replace维护、修理和替换N/P net profit 月净利M/s months of sight 见票后.......NP no protest msg message 留言免作拒付证书N. P. notes payable medium term MT 中期应付票据NPC nominal protection coefficient 名义保护系数M/T mail transfer 信汇NPL non-performing loan 不良贷款mthly monthly 每月NPV method net present value method 净现值法MTI medium-term insurance 中期保险N. Q.A. MTN medium-term note 中期票据net quick assets 速动资产净额NQB 米制单位no qualified bidders 无合格投标人MTU metric unitNR no rated （信用）未分等级N/R no responsibility 净值无责任net n.N. R. 净资产N. A. net assets notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足n. a not available 暂缺NSF check no sufficient fund check 存款不足支票不承兑N. A. non-acceptancent. wt. net weight 净重NA not applicable 不可行NTA net tangible assets 有形资产净值注意nota bene N. B.NTBs non-tariffs barriers 非关税壁垒NC no charge 免费ntl no time lost 净资本立即N/C net capitalNTS no date n. d. 无日期not to scale 不按比例NU name unknown 无名N. D. net debt 净债务N. W. net worth 净值non-delivery n. d. 未能到达NWC net working capital 第二天交割ND next day delivery 净流动资本NX 国内资产净值not exceeding 不超过NDA net domestic assetN. Y N.E. net earnings . net yield 净收益净收益NZ$ New Zealand dollar 新西兰元无效no effects n. e.不足n. e. not enougho order 订单negb. negotiable 可转让的、可流通的o. (O.) offer negotiable instruments 流通票据发盘、报价Neg. Inst., N. I.OA open account nego. negotiate 谈判赊帐、往来帐o/a on account of 记入...... 未另作说明not elsewhere specified N. E. S. 帐户o. a. overall 净收入net proceeds net. p. 全面的、综合的OAAS operational accounting and analysis 无存款N/F no fund system 经营会计分析制无固定日期no fixed date NFDOB other budgetary NFS not for sale 其他预算非卖品O. B. 纯收益N. G. net gain ordinary business 普通业务O. B. (O/B) order book NH not held 不追索委托订货簿OB/OS index overbought/oversold index 净收益net income N. I. 超买超卖指数OBV on-balance volume 持平数量法净利息net interest N. I.o. c. over charge net income after tax NIAT 税后净收益收费过多OC 次进先出法NIFO next in, first out open cover 预约保险o/d, o. d.,(O. D.) overdrawn 无nil nothing 透支OD overdraft net interest margin NIM 净息差透支O/d on demand 负所得税NIT negative income tax 见票即付O. E. (o. e. ) omission excepted 净损失net loss N. L. 遗漏除外海运费ocean freight O. F. 无佣金NL no loadOFC open for cover 预约保险PMO postal money order 邮政汇票P.O.C. 中等品port of call 寄航港，停靠地O. G. ordinary goodsP.O.D. place of delivery O. G. L. Open General License 不限额进口许可证交货地点P.O.D. port of destination; port of discharge 目的港；卸货OI original issue 原始发行港overseas investment insurance 海外投资保险OIIP.O.R. payable on receipt 货到付款ok. all correct 全部正确P.P. payback period （投资的）回收期每人每班产量o. m. s. output per manshiftP.P.I. policy proof of interest 凭保证单证明的保险利益O. P. old price 原价格POE port of entry 报关港口不定额保险单O. P. open policyPOP advertising 对方point-of-purchase advertising 购物点广opp opposite告opt. optional 可选择的POR pay on return 收益ordinary 普通的ord.PR payment received 无现货OS out of stock 付款收讫PS 未清偿、未收回的postscript 又及O/s outstandingPV overtime O. T. 加班par value; present value 面值；现值市场外交易市场OTC over-the -counter marketq. quarto 四开，四开本 A overhead variance analysis OV 间接费用差异分析Q. quantity 数量OW offer wanted 寻购启示QB qualified buyers 最佳工作效率合格的购买者OWE optimum working efficiencyQC quality control 盎司oz ounce(s) 质量控制QI quarterly index 季度指数否则ozws. otherwiseqr. quarter 四分之一，一刻钟QT questioned trade 有问题交易pence; per p penny; 便士；便士；每QTIB P paid this year 该年（红利）已付Qualified Terminal Interest Property Trust 附带可终止权益的财产信托品托（p. pint 1/8加仑）quad. quadruplicate 一式四份中的一份委托P.A. particular average; power of attorney 单独海损；quotn. quotation 报价书q.v. quod vide (which see) P.A. 参阅私人账个人账户、personal account; private accountq.y. query 户查核p.a., per ann. per annum 每年R option not traded 没有进行交易的期权P&A professional and administrative 职业的和管理的R. response; registered; return 答复；已注册；收益保障与赔偿protection and indemnity clause P&I clauser. rate; rupee; ruble 比率；卢比；卢布条款RAD research and development 研究和开发盈亏，损益P&L profit and lossRAM 货到付款diverse annuity mortgage 逆向年金抵押P/A payment of arrivalRAN P/C price catalog; price current 价格目录；现行价格revenue anticipation note 收入预期债券R&A rail and air 市盈率price/earning P/E 铁路及航空运输R&D research and development 研究与开发pier-to-house P/H 从码头到仓库R&T rail and truck 期票，本票P/N promissory note 铁路及卡车运输R&W rail and water P/P posted price ( 的牌价股票等)铁路及水路运输R/A refer to acceptor PAC put and call 卖出和买入期权洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人专利pat. patentRB regular budget 经常预算所得税预扣法PAYE pay as you earnRCA relative comparative advantage 进入时支付相对比较优势pay as you enter PAYE RCMM registered competitive market maker profit before taxation PBT 税前利润注册的竞争市场自营商片，块；价格pc piece; pricesrcvd. received 包裹pcl. parcel 已收到r.d. pd running days=consecutive days 连续日paid 已付RDTC registered deposit takingcompany 代理（拉丁）由per procurationem per pro. ...注册接受存款公司project finance PF 项目融资Re. subject 优先股preferred stock PFD 主题关于re. with reference to 蒲式耳）1/4配克（peck pkRECEIVED B/L received for shipment bill of lading 待SA South Africa 南非SAA special arbitrage account 装云提单特别套作账户SAB special assessment bond 特别估价债券REER real effective exchange rate 实效汇率sae stamped addressed envelope 仲裁者；裁判；参考；呈已贴邮票、写好地址的信ref. referee; reference; refer(red)封递SAFE State Administration of Foreign Exchange real estate owned 拥有的不动产国家外汇REO管理局REP import replacement 进口替代SAIC State Administration for Industry and Commerce REP Office representative office 代办处，代表处（中国）国家工商行政管理局REPO, repu, RP Repurchase Agreement 再回购协议SAP Statement of Auditing Procedure 《审计程序汇编》req. requisition 要货单，请求SAR Special Administrative Region 特别行政区REVOLVER revolving letter of credit 循环信用证SAS Statement of Auditing Standard REWR 《审计准则汇编》read and write 读和写SASE 认可的投资交易recognized investment exchanges self-addressed stamped envelope 邮资已付有回邮RIEs地址的信封（所）SA T (China) State Administration of Taxation （中国）国家roll 卷Rl税务局restricted license bank 有限制牌照银行RLBSA TCOM satellite communication 卫星通讯RM remittance 汇款SB short bill 短期国库券；短期汇票房间rm roomSB sales book; saving bond; savings bank 售货簿；储蓄债人民币，中国货币RMB RENMINBI 券；储蓄银行RMS Royal Mail Steamer 皇家邮轮SBC Swiss Bank Corp. 瑞士银行公司RMSD Royal Mail Special Delivery 皇家邮政专递SBIC Small RMT Rail and Maritime Transport Union 铁路海运联盟Business Investment Corporation 小企业投资公司ROA return on asset 资产回报率SBIP small business insurance policy ROC return on capital 资本收益率小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险ROE return on equity 股本回报率SBN ROI return on investment 投资收益Standard Book Number 标准图书号SC sales contract ROP registered option principal 记名期权本金销售合同sc scilicet namely 滚装船即ro-ro roll-on/roll-off vesselSC supplier credit ROS return on sales 销售收益率卖方信贷SCF supplier credit finance 卖方信贷融资认可职业（投资）机RPB Recognized Professional Body Sch schilling 构（奥地利）先令SCIRR special CIRR 特别商业参考利率retail price index RPI 零售物价指数SCL security characteristic line 证券特征线（计划）resale price maintenance RPM 零售价格维持措施对剩余财产净值special claim on residual equity SCORE 重复repeat rpt.逆回购协议RRP Reverse Repurchase Agreement 的特别要求权利率敏感性债务RSL rate sensitive liability 标准扣除额SD standard deduction。
商务英语常用缩略语表
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表(超全)
商务英语常用缩略语表Aa 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BBA 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Cc. 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DD 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EE. 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Ff 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Gg 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HHAB 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II. 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JJ., 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KK. 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LL listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) 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）Mm 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Nn. 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Oo 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. 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Qq. 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RR option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率。
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常用商务英语缩略语表AA 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BBA 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Cc. 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DD 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EE. 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Ff 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Gg 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HHAB 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II. 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JJ., 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KK. 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LL listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) 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）Mm 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Nn. 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 新西兰元常用商务英语缩略语表II(O-P-Q)Oo order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则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. 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 购物点广告常州纺织服装职业技术学院纺织商务英语精品课程拓展资源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Qq. 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31。