常用商务缩略语
常用商务缩略语(DOC)
常用商务缩略语表AA Auditing Administration （中国）审计署AAA最正确等级ACN air consignment 航空托运单ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲钱币单位actual cash value 实质现金价值ADRS asset depreciation range system固定财产分组折旧法AJE adjusting journal entries 调整分录ATC average total cost 均匀总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service自动转移服务b/f brought forward 承前 BFbonded factory 保税工厂BHC Bank Holding Company银行控股公司BIS Bank of International Settlements国际清理银行b.l., B/L bill of lading提货单B/L original bill of lading original提货单正本BMP bank master policy银行一致保险BN bank note钞票BO branch office分支营业处BO buyer's option买者选择交割期的远期合同BOM beginning of month月初b.o.m. bill of materials用料清单BOO build-operate-own 建筑 -营运 -拥有BOOM build-operate-own-maintain建筑 -营运 -拥有 -保护BOOT build-operate-own- transfer建筑 -营运 -拥有 -转让b.o.p. balance of payments进出差额BOT balance of trade贸易余额BOY beginning of year年初Brok. broker or brokerage经纪人或经纪人佣金B.T.T. bank telegraphic transfer银行电汇C centigrade 摄氏（温度）C. A. chartered accountant; chief accountant特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 花费者协会C. A. D cash against document 交单付款CAPM capital asset pricing model固定财产计价模式C. A. S. cost accounting standards成本会计标准CBD cash before delivery先付款后交货CIA certified internal auditor注册内部审计员C. I. F. cost, insurance and freight 到岸价 C. I. T. comprehensive income tax综合所得税C. M. A. certified management accountant注册管理睬计师CMEA,Comecon Council for Mutual Economic Assistance 经济互帮委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations担保抵押贷款债务CMV current market value 现时市场价值C. O. certificate of origin 产地证明书COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committeefor Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏C. P. A certified Public Accountant注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 花费者价钱指数CPM cost per thousand 每一千为单位的成本CPP current purchasing power 现行购置力CPT carriage paid to 运费付至 ......CTT capital transfer tax 资本转移税CU customs unions 关税结盟CV convertible security 可变换债券CVD countervailing duties 反畅销税 C.V. P. analysis Cost Volume Profit analysis本 -量 -利剖析C. W. O. cash with order 订货付款D/A deposit account存款帐户document against acceptance 承兑交单D. C. F. method discounted cash flow method现金流量贴现法D/D documentary draft 跟单汇票demand draft 即期汇票d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法 D.D. D deadline delivery date 交易最后日期 D. I. T double income-tax(relief)两重所得税（免征）DJIA Dow Jones Industrial Average (Stock Index) 道 -琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输均匀数DJUA Dow Jones Utility Average 道 -琼斯公用事业均匀数DLD deadline date 最后时限DMCs developing member countries发展中国家D/O delivery order发货单DPI disposable personal income个人可支配收入DTC Deposit taking company接受存款公司DTC Deposit Trust Company积蓄信托公司DVP delivery versus payment 付款交货EBS Electronic Broking Service电子经纪服务系统EBT earning before taxation税前盈余EC European Community;European Commission欧洲共同体、欧洲委员会ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe欧洲经济委员会ECG Export Credit Guarantee出口信誉担保ECI export credit insurance出口信誉保险EDI electronic data interchange电子数据互换EDP Electronic Data Processing电子数据自理E. E.; e.e errors excepted若有错误，可加改正EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary General Meeting特别股东大会EIL WB Economic Integration Loan世界银行经济一体化贷款EMF European Monetary Fund欧洲钱币基金EMP European main ports 欧洲主要港口EMS European Monetary System欧洲钱币系统EMS express mail service 邮政特快专递EMU European Monetary Union欧洲钱币结盟EOE European Options Exchange欧洲期权交易ESOP Employee Stock Ownership Plan 员工持股计划ETDZ Economic and TechnologicalDevelopment Zone 经济技术开发区EU European Union 欧盟 EXW exworks 工厂交货价FA free alongside 启运港船边交货FABB Fellow of the British Association ofAccountants and Auditors 英国会计师和审计师协会会员F. A. F. free at factory工厂交货FAIA Fellow of the Association ofInternational Accountants国际会计协会会员F. A. Q fair average quality（货物）中等均匀质量F. A. S. free alongside ship发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装 /分卸FCR forwarder's cargo receipt货运代理行收条FCT forwarding agent's certificate of transport 货运代理行领货证FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦积蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FIB free into barge 驳船上的交货价FOB free on board（启运港）船上交货、离岸价钱FOS free on steamer 蒸汽船上交货（价）FOW, f. o. w. free on wagon（启运站）火车上交货（价）FOX Futures and Options Exchange期货和期权交易所FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区FYI for your information 供您参照G. A. general agent 总代理商、总代理人GAAP general Accepted AccountingPrinciples 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署GATT General Agreement on Tariffs and Trade关税及贸易总协议GCL government concessional loan政府优惠贷款GDP gross domestic product 国内生产总值GMP graduated payment mortgage递加付款按揭GND gross national demand 公民总需求GNE gross national expenditures公民支出总数GNP gross national product 公民生产总值GOFO gold forward rate 黄金远期利率GP gross profit毛利GPP general purchasing power总购置能力GR gross revenue 毛收入GS gross sales 销售总数GSP generalized system of preferences 普惠制GTM good this month本月有效GTW good this week本礼拜有效HAB house air bill航空托运单HAWB house air waybill航空托运单HCA historical cost accounting历史成本会计hdqrs. headquarters 总部HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率HIRCS high interest rate currencies高利率钱币hi-tech high technology 高技术HKI Hong Kong Index香港指数HSCPI Hang Seng Consumer Price Index 恒生花费价钱指数HSI Hang Seng Index恒生指数I. A. intangible assets无形财产IAS International Accounting Standard 国际会计标准IB investment banking投资银行（业）IBA International Bank Association国际银专家协会IBBR interbank bid rate银行间报价利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信誉保险协会ICJ International Court of Justice国际法庭ICM international capital market国际资本市场ICONs index currency option notes指数钱币期权单据ICOR incremental capital-output ratio 资本 -产出增量比IDB industrial development bond工业发展债券IDB Inter-American Development Bank 泛美开发银行IDC intangible development cost无形开发成本IDR international depositary receipt 国际存放单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请IL, I/L import license 入口同意证ILC irrevocable letter of credit不行撤除信誉证IMF International Monetary Fund国际钱币基金组织IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 初次出售股票IQ import quota 入口配额IRA individual retirement account个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部利润率ISIC International Standard Industrial Classification 国际标准家产分类IT information technology 信息技术IT international tolerance 国际同意偏差IT income tax 所得税ITO International Trade Organization 国际贸易组织ITS intermarket trading system跨市场交易系统IV investment value投资价值JVC joint venture company合资公司K. D. knocked down price成交价钱L. A. liquid assets 流动财产LB licensed bank 同意银行LC (L/C) letter of credit 信誉证LCL/FCL less than container load/fullcontainer load 拼装 /整拆L.&D. loans and discounts 放款及贴现L&D loss and damage 损失和破坏ldg. loading 装（卸）货LF ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 欠债LI letter of interest (intent) 意愿书L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies低利率钱币LM list of materials 资料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. t. local standard time 当地标准时间Ltd. limited 有限（公司）M. B. memorandum book 备忘录MBB mortgage-backed bonds抵押支持的债券MBO management by objectives 目标管理MC marginal credit信贷限额MCA mutual currency account共同钱币帐户MCP mixed credit program混淆信贷计划M. D. maturity date 到期日M. D. (MD)memorandum of deposit 存款 (放）单M. D. malicious damage 歹意破坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边沿效率MERM multilateral exchange rate model多边汇率模型M. F. mutual funds共同基金MF mezzanine financing过渡融资MFN most favored nations 最惠国M/I marine insurance 海险MIP monthly investment plan 月度投资计划MLR minimum lending rate最低贷款利率MLTG medium-and-long-term guarantee 中长久担保MMI major market index 主要市场指数MNC multinational corporation跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票MOS management operating system 经营管理制度MPC marginal propensity to consume 边沿花费偏向MRO maintenance, repair and operation 保护、维修及操作MRP manufacturer's recommended price 厂商介绍价钱MRP monthly report of progress 进度月报MT mail transfer 信汇MTI medium-term insurance 中期保险MTN medium-term note 中期单据NC no charge 免费NC net capital 净资本N. D. net debt 净债务NDA net domestic asset 国内财产净值NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯利润N. I. net income 净利润N. I. net interest 净利息NIAT net income after tax 税后净利润NIT negative income tax 负所得税NNP net national product 公民生产净值NOW ac negotiable order of withdrawal 可转让存单帐户NP net profit净利NP no protest 免作拒付证书N. P. notes payable 对付单据NPC nominal protection coefficient名义保护系数NPL non-performing loan不良贷款NPV method net present value method 净现值法N. R. notes receivable 应收单据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check存款不足支票NTA net tangible assets 有形财产净值NTBs non-tariffs barriers非关税壁垒NWC net working capital净流动资本N. Y. net yield 净利润OAAS operational accounting and analysis system 经营会计剖析制od/o.d. overdrawn 透支Od on demand 见票即付O. F.ocean freight 海运费O. G. L.Open General License不限额入口同意证OII overseas investment insurance国外投资保险OS out of stock 无现货Os outstanding 未清账、未回收的OTC over-the-counter market市场外交易市场OW offer wanted 寻购启迪OWE optimum working efficiency最正确工作效率P&A professional and administrative职业的和管理的P&I clause protection and indemnity clause 保障与补偿条款P&L profit and loss盈亏，损益PA payment of arrival货到付款P.A. personal account; private account 个人账户、个人账户PAC put and call 卖出和买入期权PBT profit before taxation 税前利润PC price catalog; price current价钱目录；现行价钱PE price earning 市盈率PMO postal money order 邮政汇票PN promissory note 期票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地址P.O.D. port of destination; port of discharge 目的港；卸货港POP advertising point-of-purchase advertising 购物点广告POR pay on return 利润P.O.R. payable on receipt货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest凭保证单证明的保险利益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值R&A rail and air 铁路及航空运输R&D research and development研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水道运输RA refer to acceptor 洽询（汇票）承兑人RAD research and development研究和开发RAM diverse annuity mortgage逆向年金抵押RAN revenue anticipation note收入预期债券RB regular budget 常常估算RCA relative comparative advantage 相对照较优势RCMM registered competitive market maker 注册的竞争市场自营商RD refer to drawer（银行）洽询出票人REO real estate owned 拥有的不动产REP Office representative office代劳处，代表处RMS Royal Mail Steamer皇家邮轮RMSD Royal Mail Special Delivery皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运结盟RPI retail price index零售物价指数SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAR Special Administrative Region特别行政区SAS Statement of Auditing Standard《审计准则汇编》SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication卫星通信SBC Swiss Bank Corp. 瑞士银行公司SBLI Savings Bank Life Insurance积蓄银行人寿保险SBN Standard Book Number 标准图书号SDRs special drawing rights 特别提款权SE Stock Exchange 股票交易所SEC special economic zone 经济特区SOE state-owned enterprises 国有公司SOF State Ownership Fund 国家全部权基金TDC technical development corporation 技术开发公司TDC Trade Development Council（香港）贸易发展局TU Trade Union工会，员工协会VAT value added tax 增值税 VIPVery Important Person 嘉宾W.A.I.O.P. W.A. irrespective of percentage 独自海损不计免赔率，独自海损全赔WB World Bank世界银行WCO World Customs Organization世界海关组织WEF World Economic Forum世界经济论坛W.E.T. Western European Time西欧时间，即格林尼治时间WFOE wholly foreign owned enterprises 外资独资公司WHO World Health Organization世界卫生组织W.P.A. with particular average=with average 水渍险W.R. war risk 战争险WT warrant （股票）认证股WTO World Trade Organization世界贸易组织www worldwide web 全世界计算机网XXX international emergency signal国际紧急信号YOB year of birth YOD year of death 出生年份死亡年份YOM year of marriage成婚年份YTB yield to broker经济商利润Z. P. G. zero population growth人口零增加。
国际贸易缩略语 中英文对照
国际贸易缩略语中英文对照在国际贸易这个广阔的领域中，缩略语的使用就像一种独特的语言密码，能够快速、简洁地传达复杂的信息。
对于从事国际贸易的专业人士来说，熟练掌握这些缩略语是至关重要的。
下面就让我们一起来了解一些常见的国际贸易缩略语及其对应的中英文含义。
一、贸易术语类1、 FOB（Free on Board）：船上交货，指卖方在指定的装运港将货物装到买方指定的船上，即完成交货。
2、 CIF（Cost, Insurance and Freight）：成本、保险费加运费，卖方要负责支付将货物运至指定目的港所需的运费和保险费。
3、 CFR（Cost and Freight）：成本加运费，卖方负责支付运费，但保险由买方负责。
4、 EXW（Ex Works）：工厂交货，卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货。
二、支付方式类1、 L/C（Letter of Credit）：信用证，是银行根据进口商的请求，开给出口商的一种保证承担支付货款责任的书面凭证。
2、T/T（Telegraphic Transfer）：电汇，是汇出行应汇款人的申请，拍发加押电报或电传或 SWIFT 给在另一国家的分行或代理行（即汇入行）指示解付一定金额给收款人的一种汇款方式。
3、 D/P（Documents against Payment）：付款交单，是指出口人的交单是以进口人的付款为条件。
4、 D/A（Documents against Acceptance）：承兑交单，是指出口人的交单以进口人在汇票上承兑为条件。
三、运输与物流类1、 B/L（Bill of Lading）：提单，是指用以证明海上货物运输合同和货物已经由承运人接收或者装船，以及承运人保证据以交付货物的单证。
2、 AWB（Air Waybill）：航空运单，是指承运人与托运人之间签订的运输合同，也是承运人或其代理人签发的货物收据。
商务英语常用缩略语表(二)
商务英语常用缩略语表（二）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 xx优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 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 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 价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L. D. loans and discounts 放款及贴现LD loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里MA 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 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 月度计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外保险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p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年PA professional and administrative 职业的和管理的PI clause protection and indemnity clause 保障与赔偿条款PL 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 （的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RA rail and air 铁路及航空运输RD research and development 研究与开发RT rail and truck 铁路及卡车运输RW 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 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（）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— 21 —。
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 缩略语
商务英语缩略语Business English Abbreviations1. ASAP (As Soon As Possible): 尽快; 尽可能快地2. B2B (Business-to-Business): 企业对企业的3. B2C (Business-to-Consumer): 企业对消费者的4. CAGR (Compound Annual Growth Rate): 复合年增长率5. CAPEX (Capital Expenditure): 资本支出6. CEO (Chief Executive Officer): 首席执行官7. CFO (Chief Financial Officer): 首席财务官8. CIO (Chief Information Officer): 首席信息官9. COO (Chief Operating Officer): 首席运营官10. CRM (Customer Relationship Management): 客户关系管理11. CSR (Corporate Social Responsibility): 企业社会责任12. CV (Curriculum Vitae): 简历13. DFD (Data Flow Diagram): 数据流程图14. ERP (Enterprise Resource Planning): 企业资源计划15. FAQ (Frequently Asked Questions): 常见问题16. FIFO (First-In, First-Out): 先进先出17. FTE (Full-Time Equivalent): 全职等价18. GDP (Gross Domestic Product): 国内生产总值19. HR (Human Resources): 人力资源20. HQ (Headquarters): 总部21. ICT (Information and Communications Technology): 信息和通信技术22. IPO (Initial Public Offering): 首次公开募股23. IT (Information Technology): 信息技术24. JIT (Just-In-Time): 及时生产25. KPI (Key Performance Indicator): 关键绩效指标26. LLC (Limited Liability Company): 有限责任公司27. LTD (Limited): 有限公司28. LIFO (Last-In, First-Out): 后进先出29. LOHAS (Lifestyles of Health and Sustainability): 健康与可持续生活方式30. MBA (Master of Business Administration): 工商管理硕士31. MNC (Multinational Corporation): 跨国公司32. OPEX (Operating Expenditure): 营运支出33. P&L (Profit and Loss): 损益表34. PC (Personal Computer): 个人电脑35. PO (Purchase Order): 采购订单36. POS (Point of Sale): 销售终端37. PR (Public Relations): 公共关系38. RDBMS (Relational Database Management System): 关系数据库管理系统39. ROI (Return on Investment): 投资回报率40. RFP (Request for Proposal): 投标邀请书41. RFQ (Request for Quotation): 询价42. R&D (Research and Development): 研发43. SaaS (Software as a Service): 软件即服务44. SEO (Search Engine Optimization): 搜索引擎优化45. SME (Small and Medium-sized Enterprise): 中小企业46. SMART (Specific, Measurable, Achievable, Relevant, Time-bound): 具体的、可衡量的、可实现的、相关的、有时限的47. SWOT (Strengths, Weaknesses, Opportunities, Threats): 优势、劣势、机会、威胁48. TCO (Total Cost of Ownership): 总拥有成本49. UPS (Uninterruptible Power Supply): 不间断电源50. URL (Uniform Resource Locator): 统一资源定位符51. USP (Unique Selling Proposition): 独特销售主张52. VAT (Value-Added Tax): 增值税53. WIP (Work in Progress): 在制品54. WFH (Work from Home): 在家工作55. WWW (World Wide Web): 万维网以上是商务英语中常见的缩略语及其中文含义。
常用商务缩略语 Common Business Abbreviations
常用商务缩略语Common Business Abbreviations [əˌbri:vi'eiʃən] asap (as soon as possible)尽快API——Application Programming Interface 应用程序编程接口（在数据库或计算机系统内建立的界面，用以接受从其他计算机或第三方发来的请求）ASP——Application Service Provide 应用服务供应商(通过网络为消费者提供服务)B2B——Business to Business 企业对企业（面对其他公司开展销售业务的公司，如甲骨文公司）B2C——Business to Consumer 企业对消费者（面对个人开展销售业务的公司，如亚马逊公司）CAD——Computer Aided Design 计算机辅助设计（供工程师和建筑设计师使用进行设计的计算机工具和软件）CAGR——Compound Annual Growth Rate 复合年增长率（银行或者投资项目进行设计的计算机工具和软件）CEO——Chief Executive Officer 首席执行官（大老板）CFO——Chief Financial Officer 首席财务官（财务部门的负责人）CMO——Chief Marketing Officer 市场总监（市场营销部门的负责人）COO——Chief Operating Officer 运营总监（技术方面的负责人）CTO——Chief Technology Officer 技术总监（技术方面的负责人）CRM——Customer Relationship Management 客户关系管理系统（能有效地管理客户而适用的一套系统，可用来搜集、分析和存储客户的信息）EBITDA——Earning Before Interests ,Taxes ,Depreciation and Amortization 扣除利息、税收、折旧和摊销之前的收益（公司财务状况的一项指标）EDI——Electronic Data Interchange 电子数据交换（在不同的公司和机构之间用以进行数据交换的一套标准）EPS——Earnings Per Share 每股收益（即公司的收益与普通股份收益的比例）ERP——Enterprise Resources Planning 企业资源规划系统（一套整合了机构所有数据的系统）FIFO——First In , First Out 先入先出去（在计算机程序和会计业务中使用；它决定了先到的先处理这一原则）GAAP——Generally Accepted Accounting Principles 公认会计原则（公司内部用以执行财务会计的准则）ICT——Information and Communications Technology 信息通讯技术（用于涵盖与信息技术和电子通讯有关的所有领域的专用名词）ISV——Independent Software Vendor 独立软件商（专门为一个特定的市场制作软件的一群开发者或一个公司）IPO——Initial Public Offering 首次公开募股（一家公司首席在股票市场上市）LIFO——Last In ,First Out 后进先出法（在计算机程序和会计业务中使用；它决定了后到的先处理这一原则）LLC——Limited Liability Company 有限责任公司（对其成员个人免责的一种法律实体，即法律实体对其成员提供完全的个人责任保护）MSRP——Manufacturer’s Suggested Retail Price 厂商建议零售价（一个公司为了统一其产品在不同地区的价格而提出的零售价）NDA——Non-Disclosure Agreement 保密协议（双方为确保机密而签订的合同）[dis'clo·sure || -əʊʒə] n.揭露; 泄露; 披露NPV——Net Present Value 净现值（用以评估长期投资或项目的一种方法）OEM——Original Equipment Manufacturer 贴牌生产（一个公司生产的设备被其他公司以另外的品牌销售；有时也指中间商）OTC——Over-The-Counter 即期交易（股票或其他衍生产品在两者之间直接交易）P&L——Profit and Loss 损益表（亦称收益表，是一种用以列明收入是如何转化为利润或亏损的财务报表）POS——Point of Sale 销售终端（零售商店里的付款处，或是其后面的硬件设备）RFP——Request For Proposal 征求计划书（对供应商发出的针对一项特殊任务或服务而招标的邀请函）ROI——Return On Investment 投资回报率（收回的资金与总资金投入的比率）ROS——Return On Sales 销售收益率（收回的资金与总销售收入的比率）SAAS——Software As A Service 软件运营（在网上开发的软件或应用程序，而用户通过互联网来使用它们）SOHO——Small Office / Home Office 单独办公/家里办公（即小的办公环境或者家里的办公环境）TCO——Total Coast of Ownership 总体拥有成本（估算所有成本的一种方法——与项目或采购有关）TQM——Total Quality Management 全面质量管理（一种使整个机构注重产品质量的管理策略）TSR——Total Shareholder Return 股东总回报（一种考虑到股息和股票收益的评价方式）VC——Venture Capital 风险投资（一种所有者出让部分所有权的融资方式）。
商务英语常用缩略语
Oo order 订单o. (O.)o f fer发盘、报价OA open a c cou n t赊帐、往来帐o/a on ac c oun t of 记入......帐户o. a. ov e ral l全面的、综合的OAAS o per a tio n al accounting and a nal y sis sys te m经营会计分析制OB other budge tar y 其他预算O. B. or d ina r y business 普通业务O. B. (O/B)o r der book 订货簿OB/OS index o v erb ough t/overs o ld i nde x 超买超卖指数OBV on-ba l anc e vo l ume持平数量法o. c.ov e r charge 收费过多OC open c ove r预约保险o/d, o.d.,(O. D.) overdrawn 透支OD ov e rdr a ft透支O/d on de m and见票即付O. E. (o. e. ) om i ssi on excepted 遗漏除外O. F. ocean f rei g ht海运费OFC open for cov e r预约保险O. G. or d ina r y goods 中等品O. G. L. O pen Gen e ral License 不限额进口许可证OI or i gin a l i s sue原始发行OII overseas inv e stm en t insurance 海外投资保险ok. a ll c orr e ct全部正确o. m. s.output per ma nshif t每人每班产量O. P. ol d pr i ce原价格O. P. open po lic y 不定额保险单opp oppo s ite对方opt. opt i ona l可选择的ord. ord i nar y 普通的OS ou t o f stock 无现货O/s o uts t and i ng未清偿、未收回的O. T. ov e rti m e加班OTC o ver-the-co u nte r marke t市场外交易市场OVA overhead v ari a nce a nalys i s 间接费用差异分析OW o f fer wan t ed寻购启示OWE o pti m um w ork i ng ef ficie n cy 最佳工作效率oz ou nce(s)盎司ozws. ot h erw i se否则Pp penny; pence; per 便士；便士；每P paid th i s year 该年（红利）已付p. pi n t品托（1/8 加仑）P.A. p art i cul a r a v era ge;pow e r o f at t orn e y 单独海损；委托书P.A. per s ona l ac c oun t;priv a te account 个人账户、私人账户p.a., per ann.pe r annu m每年P&A p r ofe s sio n al and ad minis t rat i ve职业的和管理的P&I c l aus e p r ote c tio n and i n dem n ity clause 保障与赔偿条款P&L p r ofi t and loss 盈亏，损益P/A pa yme n t o f ar r iva l货到付款P/C p r ice cat a log;pr ic e cur r ent价格目录；现行价格P/E p ric e/ea r nin g市盈率P/H p ier-to-h ous e从码头到仓库P/N p r omi s sor y no t e期票，本票P/P posted pr i ce(股票等)的牌价PAC pu t and c a ll卖出和买入期权pat. p ate n t专利PAYE pay as you earn 所得税预扣法PAYE pay as you e nte r进入时支付PBT p rof i t before taxation 税前利润pc pi e ce;prices 片，块；价格pcl. p arc e l包裹pd paid 已付per p r o. per pro c ura ti onem（拉丁）由...代理PF p r oje c t f i nan c e项目融资PFD p ref e rre d stock 优先股pk peck 配克（1/4 蒲式耳）PMO p ost a l m o ney order 邮政汇票P.O.C.po rt o f c a ll寄航港，停靠地P.O.D.p l ace of d eli ve ry交货地点P.O.D.po rt o f de sti na tion;por t of discharge 目的港；卸货港P.O.R.pa yab l e on re ce ipt货到付款P.P. payback per i od（投资的）回收期P.P.I.po lic y proof of interest 凭保证单证明的保险利益POE po rt o f en try报关港口POP ad ver t isi ng p oin t-of-pu r cha s e ad ver t isi ng购物点广告POR pay on r e tur n收益PR pa yme n t r e cei v ed付款收讫PS po sts c rip t又及PV pa r v a lue;pr e sen t value 面值；现值Qq. quarto 四开，四开本Q. qua nti t y 数量QB qua lif i ed b uye r s 合格的购买者QC qua lit y co n tro l质量控制QI qu art e rly index 季度指数qr. q uar t er四分之一，一刻钟QT que sti oned tra de有问题交易QTIB Q ual i fie d Te r min al Inte r est Property Tr us t附带可终止权益的财产信托quad. quad rup l ica t e一式四份中的一份quotn.quo tat i on报价q.v. quod vide (which see) 参阅q.y. query 查核RR opt i on not t rad ed没有进行交易的期权R. response; r egi s ter ed;ret u rn答复；已注册；收益r. ra t e;r upee;r u ble比率；卢比；卢布RAD r e sea r ch and d eve lo pment研究和开发RAM d ive r se annu i ty mo rtgag e逆向年金抵押RAN r eve nue a nti c ipa ti on no t e收入预期债券R&A r a il and a ir铁路及航空运输R&D r e sea r ch and d eve lo pment研究与开发R&T r a il and t ruc k 铁路及卡车运输R&W r a il and w ate r铁路及水路运输R/A r e fer to acceptor 洽询（汇票）承兑人R/D r e fer to d raw e r（银行）洽询出票人RB re g ula r budget 经常预算RCA r e lat i ve c omp a rat iv e advantage 相对比较优势RCMM reg i ste r ed c omp et itive market m ake r注册的竞争市场自营商rcvd. received 已收到r.d.running days=consecutive days 连续日RDTC r egi s ter ed de pos it taki ng company 注册接受存款公司Re. s u bje c t主题re. w i th r efe r enc e to 关于RECEIVED B/L received for shipment b ill of lading 待装云提单REER r eal eff e cti v e exchange rat e实效汇率ref. r efe r ee;ref e ren ce;ref e r(r e d)仲裁者；裁判；参考；呈递REO r eal estate owned 拥有的不动产REP i mpo r t r e pla c eme nt进口替代REP O f fic e re p res e nta ti ve of f ice代办处，代表处REPO, rep u,RP Repurchase Ag r eem e nt再回购协议req. r equ i sit i on要货单，请求REVOLVER r evo l vin g le tt er of cre d it循环信用证REWR read and wr i te读和写RIEs recognized i nve st ment exchanges 认可的投资交易（所）Rl r o ll卷RLB r est rict ed li cen se bank 有限制牌照银行RM re m itt a nce汇款rm r o om房间RMB R E NMI N BI人民币，中国货币RMS R o yal Mai l St e ame r皇家邮轮RMSD R oya l Ma il S p eci al Delivery 皇家邮政专递RMT R a il and M ari t ime T ransp o rt U nio n铁路海运联盟ROA r e tur n on ass e t资产回报率ROC r e tur n on cap i tal资本收益率ROE r e tur n on equ i ty股本回报率ROI r e tur n on inv e stm en t投资收益ROP r egi s ter ed op tio n princ i pal记名期权本金ro-ro rol l-on/rol l-of f vesse l滚装船ROS r e tur n on sales 销售收益率RPB R e cog n ize d Pr o fes si onal Body 认可职业（投资）机构RPI r eta il p r ice index 零售物价指数RPM r esa l e p r ice maintenance 零售价格维持措施（计划）rpt.repeat 重复RRP R eve r se R epu r cha se Agre e men t逆回购协议RSL r a te s ens i tiv e li ab ility利率敏感性债务RSVP please r e ply请回复RT R o yal t y T r ust特权信托RTM r egi s ter ed t r ade m ark注册商标Rto r ati o比率RTO r ound tr i p op era ti on往返作业RTS r ate of t ech n ica l subst i tut i on技术替代率RTW r igh t to work 工作权利RUF r e vol v ing unde rwr it ing f a cil i ty循环式包销安排RYL r e fer r ing to your l etter参照你方来信RYT r e fer r ing to your t elex参照你方电传SS no o pti on o f fer ed无期权出售S spl i t o r stock d ivi ded拆股或股息S signed 已签字s second; shi l lin g秒；第二；先令SA s e mi-annua l pa yme nt半年支付SA S o uth Afr i ca南非SAA s p eci a l a r bit r age a ccoun t特别套作账户SAB s p eci a l a s ses s men t bond 特别估价债券sae s t amp ed addressed envelope 已贴邮票、写好地址的信封SAFE S tat e Ad m ini s tra ti on of Foreign Exchange 国家外汇管理局SAIC S tat e Ad m ini s tra ti on for In d ust r y and Commerce （中国）国家工商行政管理局SAP S t ate m ent of A udi ti ng Procedure 《审计程序汇编》SAR S p eci a l A d min i str ative R e gio n特别行政区SAS S t ate m ent of A udi ti ng St anda r d《审计准则汇编》SASE sel f-ad d res s ed st amped envelope 邮资已付有回邮地址的信封SAT (C hin a)S t ate Adm in istra t ion of T axa t ion（中国）国家税务局SATCOM s a tel l ite com mu nicat i on卫星通讯SB sh o rt b ill短期国库券；短期汇票SB sa l es b ook; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC S w iss Bank Co r p.瑞士银行公司SBIC Sma ll B usi n ess I nvest m ent Cor p ora t ion小企业投资公司SBIP s mal l business i ns uranc e po l icy小型企业保险单SBLI S avi n gs Bank Lif e Insurance 储蓄银行人寿保险SBN S tan d ard Book Nu mb er标准图书号SC sales con t rac t销售合同sc sc i lic e t namely 即SC su p pli e r c r edi t卖方信贷SCF s u ppl i er c red i t f in ance卖方信贷融资Sch sc hil l ing（奥地利）先令SCIRR sp e cia l CIRR 特别商业参考利率SCL s ecu rity cha r acter istic lin e证券特征线SCORE sp e cia l cl a im on resi d ual equ i ty对剩余财产净值的特别要求权SD s t anda rd dedu c tio n标准扣除额SDB s p eci a l d i str i ct bond 特区债券SDBL sig h t d r aft,bi ll of l a din g at t ach ed即期汇票，附带提货单SDH sy nch r onou s d i git al hier a rch y 同步数字系统SDR s t rai g ht discount r ate直线贴现率SDRs s pec i al d raw i ng ri ghts特别提款权SE sh a reh o lde r s'e qui ty股东产权SE Stock Exchange 股票交易所SEA S i ngl e Eu r opean A ct《单一欧洲法案》SEAF S toc k Exchange A ut omatic Exchange F a cil it y 股票交易所自动交易措施SEATO Sou t hea s t A sia T reaty Orga niz a tio n东南亚公约组织sec s eco n d(a r y);secretary 第二，次级；秘书sect. sec t ion部分Sen s e nat o r参议院Sept. Sep t emb e r九月SET s ele c tiv e em p loy me nt tax 单一税率工资税sextu p lic a te（文件）一式六份中的一份SEC s pec i al economic zone 经济特区SF s i nki ng f und偿债基金Sfr S w iss Frank 瑞士法郎SFS S u mma r y F i nan c ial S tatem e nts财务报表概要sgd. signed 已签署SHEX Sundays and holidays e x cep t ed星期日和假日除外SHINC Sundays and ho li days i ncl uded星期日和假日包括在内shpd. sh i pped已装运shpg. sh i ppi ng正装运shpt. sh i pme n t装运，船货SI St a tut o ry I nst r ume nt;Sys t em o f U n its有效立法；国际量制SIC S t anda rd I ndu s tri al Class ifi c ati on标准产业分类SIP s t ruc t ure d insurance products 结构保险产品SITC S tan d ard Int e rna ti onal Trade Cl a ssi f ica ti on国际贸易标准分类sk sack 袋，包SKD s epa r ate kno c k-k no wn部分散件SLC s t andb y LC 备用信用证SMA s p eci a l m i sce l lan eo us ac c oun t特别杂项账户SMEs sma ll and m e diu m-sized ent e rpr i ses中小型企业SMI S w iss Market I nde x 瑞士市场指数SML s e cur i ty m ark e t l in e证券市场线SMTP s upp l eme n tal med iu m ter m po l icy辅助中期保险SN stock n umb e r股票编号Snafu Sit u ati on N o rma l,All Fouled Up 情况还是一样，只是都乱了SOE s t ate-own ed en ter prises国有企业SOF S tat e Ow n ers h ip Fund 国家所有权基金sola sola bil l, s o la draft, sola of exchange （拉丁）单张汇票sov. s ove r eig n金镑=20 先令SOYD s um o f t he y e ar's digit s me t hod年数加总折旧法spec. spe c ifi c ati on规格；尺寸SPF spare par t s f i nan ci ng零部件融资SPQR s mal l pr o fit s,quick re t urn s 薄利多销SPS s pec i al purpose se curit i es特设证券Sq. square 平方；结清SRM s t anda rd r epa i r m an ual标准维修手册SRP S a lar y Re d uct i on Plan 薪水折扣计划SRT S p ous a l R e mai n der T rust配偶幸存者信托ss s e mis, one ha l f一半SS so c ial sec u rit y 社会福利ST sh o rt t erm短期ST s p eci a l t r eat m ent(liste d st o ck)特别措施（对有问题的上市股票）St. D ft.sig h t d r aft即期汇票STB s p eci a l t a x bond 特别税债务STIP s hor t-te r m i n sur an ce po l icy短期保险单sub s ubs c rip t ion;subs titut e订阅，签署，捐助；代替Sun Sunday 星期日sund. su n dri e s 杂货，杂费sup. sup p ly供应，供货Tt tim e;t e mpe r atu r e时间；温度T. to n;t a re吨；包装重量，皮重TA te l egr a phi c address=cable add r ess电报挂号TA to t al a sse t全部资产，资产TA t r ade acceptance 商业承兑票据TA t r ans f er agen t过户转账代理人TAB t a x an tic i pat i on bi ll（美国）预期抵税国库券TACPF tie d ai d ca p ita l projects f und援助联系的资本项目基金TAF t i ed a id f ina n cin g援助性融资TAL t r aff i c and a c cid en t loss （保险）交通和意外事故损失TAT t r uck-air-tru ck 陆空联运TB tr e asu r y bond, treasury b ill国库券，国库债券T.B. t ria l ba l anc e试算表t.b.a. to be ad v ise d;to be agreed; to be announced; to be a r ran ged待通知；待同意；待宣布；待安排t.b.d.t o be determined 待（决定）TBD po lic y to be declared po l icy预保单，待报保险单TBL t hro ugh b ill of lading 联运提单，直达提单TBV t r ust bor r owe r vehicle 信托借款人工具（公司）TBW Thompson B ank w atc h, a ra t ing agen t托马逊银行评估公司TC ta r iff cir c ula r关税通报TC t e leg r aph col l ati on校对电报T.C. t rav e ler's check 旅行支票TCI t r ade cre d it i nsu ra nce贸易信用保险TCIC tec h nic a l c r edi t insurance con s ult a nts技术信用保险顾问TCM t rad i tio n al C hin es e med i cin e中国传统医学，中医TD ti m e de pos i t定期存款TD Tr e asu r y D e par t men t（美国）财政部TDA T r ade Dev e lop m ent A uthor i ty贸易发展当局TDC t e chn i cal dev e lop me nt co r por a tio n技术开发公司TDC Trade De v elo p men t Counc il（香港）贸易发展局TDR T rea s ury Dep o sit R eceip t国库券存据Tech tec h nic a l技术的Tel. tel ephone nu mbe r电话号码telec o m t e lec o mmu n ica ti ons通讯temp temp era t ure;te mp orary(se c ret a ry)温度；临时（秘书）TESSA Tax Exe m pt S pec ia l Sav i ngs Account 免税特别储蓄帐户TEU t w ent y-fo o t-e q uip me nt un i t（货柜、集装箱）20 英尺当量单位TF tr ade f ina n ce贸易融资t.f. till for b id直到取消为止tgm. t ele g ram电报three T's typ e,t erms, techn i que交易三要素，即交易类型，交易条件，销售技术thro.,thru. t hro ugh经由，通过Thu. Thursday 星期四TIP t o i n sur e promptness 确保迅速TIR c a rne t Tr a nsp o rts I ntern a tio n aux Rou t ier（法国）国际公路运输证tks. t han ks 致谢，感谢tkt t i cke t票TL t i me l oan;to t al loss; t r ade-las t定期贷款；总损失；最后交易TLO, T.L.O.t ota l loss only=fre e fr om/o f al l average 全损赔偿险TLX t ele x=te l epr i nte r/telet y pew r ite r exchange 电传TM t r ade m ark商标TM te l egr a m w i th m ult iple addresses 分送电报TMA T e rmi n al M ark e t A ss ociat i on最终市场协会TMO t ele g rap h money order 电汇单TN t r eas u ry note 国库券TNC t ran s nat i ona l/mu lt inati o nal co m pan y 跨国公司TOD t ime of d eli v ery发货时间Tonn. tonnage 吨位（数）TOP Trade Op p ort u nit ie s Program （美国）贸易机会计划T.O.P.tu r n o v er, please 请翻转TPM t o tal pro d uct i ve ma inten a nce总生产维修（护）制TPND t hef t,p i ler a ge, and non-de l ive r y 偷窃及不能送达险tpo t e lep h oto电传照片，传真TQ ta r iff quo t a关税配额T.Q., t.q.t a le quale （拉丁）按现状，现状条件TQC t o tal qua l ity con tr ol全面质量控制TR te l egr a m r e sta n te;t rust r ece i pt留交电报；信托收据T.R. tons re g ist e red（船舶）注册吨位Tr. t r ans f er过户，转让tradi t io s ymb o lia（拉丁）象征性交费Tranche CD ce r tif i cat e of dep osi t份额存单trans tra n sla t ed译本treas tre a sur e r会计，出纳，库管，司库Trip. tri p lic a te一式三份中的一份Tripl e A3A 3A 级，最佳债券评级TRS t e rmi n al r ece i vin g syste m港外待运仓收货制度TRT T r ade m ark Reg i str at ion T r eat y 商标注册条约TSP T o tal Suspended P ar ticle总空中悬浮物（污染指标）TST t e st检查，检测TT Te s tame nta r y T r ust遗嘱信托TT, T/T t e leg r aph i c t ransfer电汇T.T.B.t e leg r aph i c t ransfer bought 买入电汇T.T.S.te l egr a phi c tr an sfer sold 卖出电汇TTY t e let y pew r ite r电报打字员TU Trade U nio n工会，职工协会Tue, Tues Tuesday 星期二TV t e rmi n al v alu e;t el evisi on最终价值；电视TW tr a nsi t wa r ehou se转口仓库TWI t r ain i ng w ith i n i nd ustry业内训练txt.tex t课文，电文，正文Ty. t err i tor y 领土，（推销员的）推销区域T&E C a rd t rav e l and e nt ertai n men t ca r d旅行和娱乐信用卡T&H t e mpe r atu r e and h um idity温度和湿度T&M t ime and mate ria l时间和材料T/C t ime cha r ter定期租船，计时租船t/km ton kil omete r顿/千米UU union; uppe r;f a shi on able;pol i te联盟；上等；时髦；礼貌U, U. uni t;U n ite d单位；联合的；联合（公司）U.A. u nit of account 记账单位，记价单位U.K./C ont.Un i ted Kin gd om or Con t ine n t英国或欧洲大陆（港口）U.K.f.o.Uni t ed K ing do m for orders 英国沿岸的指定港口U.L.C.C. ult r a l a rge crude c arr i er超大型油轮U/A un der w rit i ng a cco un t保险帐户u/c. unde r cha r ge不足的价钱，少讨的价钱U/M unscheduled m a int enance计划外维护U/W, UW un der w rit e rs保险公司，承销人UAE t he U n ion of A rab E mirat e s （阿拉伯联合酋长国）阿联酋Uberr i mae fid e i o f the utmos t good f a ith最诚信的UBR un ifo r m business rate 统一商业税率UBS U n ion Bank of Switzerland 瑞士联合银行UCP U nif o rm C ust o ms and Pra c tic e(f o r D o cum en tary C red i t)（跟单信用证）统一惯例与事物UGT, ugt u rge n t（电报用语）急电，加急UHF u ltr a high f r equen cy 超高频UIT U n it I nve s tmen t T ru st单位投资信托UITF U rge n t I s sue Task Force （财务报表）紧急补救解释处Ull. u lla ge缺量，损耗ult.ult i mo（拉丁）（商业函电）上月的Ultra vir e s beyond the powers of 超过......的权限（有限公司）UN Un i ted Nat i ons联合国undelvd. unde liv e red未装运的Univ uni v ers i ty大学unkwn.un k now n.未知的unrev d. unreceived 未收到的UNSYM uns y mme t ric a l不对称的UOS unless ot h erw i se sp ecifi ed除非有特别说明UPC U nif o rm P rac t ice C ode《统一作法法典》UPR unea r ned pre m ium s reserve 未获得保险金储备ur.your 你的US U n ite d St a tes;Un li sted s ecu r iti e s 美国；未上市证券USD U n ite d States dollar 美元USG U nit ed S t ate s ga ll on美国加仑USIT U nit Sha r e I n ves tm ent T r ust单位股投资信托USM U n lis t ed S ecu r iti es Marke t为挂牌（上市）证券市场UT un i ver s al t ime世界标准时间，格林威治时间UUE use un til exhausted 用完为止UV under v olt a ge;ult ra viole t电压不足；紫外线Vv ref e r t o参见v., vs ve r sus（拉丁）对V Roman 5;vi c tor y; v ol t（罗马数字）5；胜利；（电压）伏V.A. value ana lys i s 价值分析VAB v ert i cal assembly build i ng垂直装配建筑物vac v aca t ion假期vac. v aca n t（职位）空缺，（旅馆、公寓）空房间VAT value added t a x 增值税VC Vice C h air m an; Vice Chanc e llor;V i ce C ons ul副主席；副首相；副总理；副领事VD vo l ume deleted 勾销的数量VE va l ue e ngi n eer i ng价值工程Veep V ice pre s ide n t副总裁VER v o lun t ary exp o rt re strai n t自愿出口限制Ves. v ess e l船舶via.thr ough, by way o f经由，通过vid v i de(see)（拉丁）参看，请看VIP V ery Impo rta n t P er son贵宾vis m a jor（拉丁）不可抗力viz. v ide l ice t, namely （拉丁）即，也就是VL va l ue l ine inv e stm en t survey 价值线投资概览法V-mai l v i deo-mai l声像电子邮讯系统VOD v i deo on demand 交互电视技术系统vol. v olu m e量，额，本，卷，容积voy. voyage 航海，航程VQA v endo r qu ali t y assurance 售主质量保证VQC v endo r qua lit y ce rt ifica t ion售主质量确认VQD v endo r qua lit y de fe ct售主质量缺陷VRM v a ria b le r ate mortgage 可变利率抵押VS/N v endo r s e ria l nu mb er售主系列号VSI v endo r s h ipp i ng in struc t ion售主船运说明VSO V olu n tar y Se r vic e Overseas 海外义务服务VSQ very spe c ial qua li ty特级质量VSSP vendor standard s ettle m ent program 售主标准程序结算VTC V o tin g Tr u st C ert if icate股东投票权信托证书VTP v endo r t e st p rog ra m售主检测计划VTR v i deo tape record 录像带录像WW weight t on; win t er ma rk for load li ne;won 重量吨；（船舶）冬季装载线标记；（韩国）元W., w.wa r ehou se;wat t;weig h t;w idt h;w e ek仓库；瓦特；钟量；宽；星期W.A. w ith ave r age水渍险，保单独海损险W.A.C.C.C.Wo r ldw i de Air Cargo C o mmo d ity Class ficat i on全球空运商品分类W.A.I.O.P.W.A.i rre sp ectiv e of percentage 单独海损不计免赔率，单独海损全赔WAEC Wes t Af r ica n Economic Comm u nit y 西非经济共同体WAG w agon卡车WAN W i de A rea Net w ork s 泛区网络WASH W ash i ngt o n;w ash er华盛顿；洗衣机WB, W.B.w ayb ill运送单WB Wo r ld Bank 世界银行W.B. w ate r ba l las t（以）水压载，水压舱W.B.S.wi t hou t ben efi t to/of salvage 不享有获救财产的利益w.c., W.C.wi t hou t charge; w a ter closet 免费；洗手间WCG w ork i ng c api t al guarantee 流动资金担保WCO W o rld Cus t oms Organ izati on世界海关组织WD w hen d istr ibu t ed（股票）发售时交割wd. w a rre n ted（品质）保证的wdth. wid t h广度，宽度Wed W edne s day星期三WEF W orl d Ec o nom i c F or um世界经济论坛W.E.T.We s ter n Eu r opean Time 西欧时间，即格林尼治时间wf. w h arf码头WFOE who l ly f ore i gn owned en ter p ris e s 外资独资企业W.G., w.g.w e igh t guaranteed 保证质量WH wa t t-h o ur每小时瓦特WHO W o rld Hea l th O rga ni zatio n世界卫生组织whs, w hse.wa r ehou se仓库whsle who l esa l e批发WI w hen i ssu ed（股票）发行时交割WIP w ork in p rog r ess=g oods i n p r ogr e ss 在制品wk w e ek; work 星期；工作Wky. wee k ly每星期的，周刊wmk w a ter m ark水印Wmk.wat e r m a rk水位标记WOC w i tho u t c o mpe n sat io n无补偿WP we a the r pe r mit t ing; word processing 天气允许；文字处理W.P. w ith o ut p rej u dic e不损害（当事人）权利W.P.A.wi t h pa rti c ula r avera g e=w i th average 水渍险W.P.M.wo r ds per m inu te（电传）每分钟字数W.P.P.wa t erp r oof paper pack i ng防潮纸包装W.R. w ar risk 战争险W.R.=W.W. warehouse r ec eipt=w are h ous e wa r ran t仓单，仓库收据Wrap wor l dwi de r e cei va bles a ssu r anc e pr o tec ti on全球应收账款担保措施WT wa r ran t（股票）认证股WT wa t ert i ght（包、盒）不漏水的，防水的WT, W/T w i rel e ss t elegr aphy, wir e les s te l ephone无线电报；无线电话wt., w gt.we i ght重量WTO W orl d Trade O rga ni zatio n世界贸易组织W/Tax wi t hho l din g tax 预扣税WW w a reh o use war r ant;with war r ant s 仓库保证；附认股权w/w w a ll-t o-w a ll覆盖全部地面的（地毯）W/W w a reh o use-to-w are ho use仓至仓W/W c l aus e w a reh o use-t o-war ehou s e c l aus e仓至仓条款www w orl d wid e web 万维网，全球计算机网XX ten dol l ars（美国俚语）10 美元X ex-i nte r est无利息X Roman 10; a ki s s; an unknown n umb e r,th i ng, name, e t c.（罗马数字）10 ；一吻；未知数（物、名等等）X. te n;X;ou t of 十；X；在外x.a.ex a ll无所有权益x.b., xb; XB ex bonu s; extra budgetary 不附（本期）红利；预算外的X.C., X. cp. ex coupon 无息债券x.d. ex d i str i but i on不包括（下期股息或红利）分配X-Dis ex-d istr ibu t ion无分销X. d., X. div. ex dividend 未付红利X-eff i cie n cy X 效率XI, X.in, X. int. ex i ntere s t利息除外XL ex t ra l arg e;e x tra l ong特大；特长Xm., X'ma s Ch rist m as圣诞节X-mark a sig n atu r e"X"符号签字（盲人或受伤的人可以画"X"作为签字）Xn Ch rist i an基督的XN, XW e x-wa r ran t除证X.n., X. new ex new 无权要求新股X.P. expres paye=e xtr a message paid 额外通讯费付讫；已令函奉上XR, x.r. ex -r igh t无优惠权认购新股，除权XS e x tra sma ll特小Xtry. ext r aor d ina r y 非常的，临时的XXX i n ter n ati o nal emergency s ign a l国际紧急信号YY ex-d ivi dend and sales in f u ll不计红利，全数出售Y Yen 元（日本货币单位）Y Yuan 元（中国货币单位）y yar d; y e ar; yen 码（三英尺）；年；日元Y.A.R.Y o rk-A ntw e rp Ru les约克-安特卫普规则（海险）YB, y r bk yea r boo k 年报，年鉴y'day,ye s t. yesterday 昨天YLD y i eld收益YOB year o f b i rth出生年份YOD year o f death 死亡年份YOM year o f m a rri age结婚年份yo-yo stock "悠悠"股票（波动大、不稳定的高价特种股票）yr ye a r; your 年；你的YTB y i eld to b rok e r经济商收益YTC y iel d to (first) c all至通知赎回时收益YTM y i eld to m atu rity全期收益，到期收益Zz zer o; zone 零；区ZBA zero bracket a mou nt零基数预算法ZBB zero-based bud get in g零基数预算法，免税金额，免征点ZDD zero d efe c t p r ogr am无缺陷计划ZIP code 邮政编码Z. P. G. zero pop ula ti on growth 人口零增长ZR ze r o coupon is s ue零息发行zswk t his week 本周ZT zone t i me区时Z-Time Zebra t ime=GMT格林威治时间。
商务英语常见缩略语
Useful words and Phrases?商务英语常见缩略语? 1. agt. (agent)代理? 2. appt. (appointment) 预约，约会? 3. B/P (bill payable) 应付票据? 4. bal. (balance) 余额? 5. c.a.d. (cost against document) 凭单付现? 6. c.c. (carbon copy) 副本?7. c&f (cost and freight) 成本加运费价格?8. CFR (cost and freight) 成本加运费?9. c.i.a. (cash in advance) 预付款?10. C/O (care of ) 烦转交?11. CIF(cost, insurance and freight) 成本加运费和保险费12.contr. (contact) 合同?13. cy. (currency) 货币?14. dbt. (debit) 借方?15. dep. (deposit) 定金?16. disct. (discount) 折扣?17. Div. (dividend) 红利?18. drt. (draft) 汇票?19. dupl. (duplication) 副本?20. Expo (exposition) 博览会精选文库?21. f.i.t.(free of income tax) 免所得税?22. FPA (free from particular average) 平安险?23. FRT (freight) 货物?24. FYI(for your reference) 仅供参考?25. GWT (gross weight) 毛重?26. insp. (inspection) 检验?27. inv. (invoice) 发票?28. j/a (joint account) 共有账户?29. mtg. (mortgage) 抵押贷款?30. NAV (net Asset Value) 净资产值?31. OZ (ounce) 盎司?32. prox. (proximo) 下月的?33. S/C (sales confirmation) 销售确认书?34. SME (small and medium enterprises) 中小型企业?35. SOEs (State-owned enterprises) 国企?36. T.T. (telegraphic transfer) 电汇?37. UNDP （United Nations Development Program）联合国国际开发署?38. v.v.（vice versa）反之亦然?39. V AT （value-added tax）增值税?40. WPA (with particular average) 水渍险二、商务英语常用词汇精选文库1. 财务简报briefing on finance2. 财务预算financial forecast3. 财务状况financial situation4. 次货shoddy goods5. 大路货fair average quality6. 付款方式mode of payment7. 公众形象public image8. 股本share capital9. 股票经纪人stock jobber10. 股票转让stock transfer?11. 关税customs duty?12. 互惠协议reciprocal agreement?13. 检验报告the survey report?14. 降低成本cut cost?15. 交货期time of delivery?16. 阶段性审核phase review?17. 客户订单customer order?18. 库存管理inventory management?19. 离职通知书resignation notice?20. 利润限度margin of profit?21. 利润预测profit forecast?22. 列入议程place on the agenda精选文库?23. 品质检验证书inspection certificate of quality 24. 潜在需求potential demand?25. 人才流失loss of talent?26. 商标侵权trademark infringement?27. 商业信用commercial credit?28. 损失清单 a statement of loss?29. 索赔清单claim statement?30. 索赔书claim letter?31. 提出动议make/put forward a motion?32. 提出索赔make/register/file a claim?33. 销售确认书sales confirmation?34. 销售业绩sales performance?35. 印花税stamp duty?36. 优惠价favorable price?37. 质量不符non-conformity of quality?38. 资产负债表balance sheet?39. 重量检验证书inspection certificate of weight?40. 总值total value。
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常用商务缩略语 Revised by Petrel at 2021AA Auditing Administration（中国）审计署AAA 最佳等级ACN air consignment 航空托运单ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位actual cash value 实际现金价值ADRS asset depreciation range system 固定资产分组折旧法AJE adjusting journal entries 调整分录ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service自动转移服务b/f brought forward 承前BF bonded factory 保税工厂BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行., B/L bill of lading 提货单B/L original bill of lading original提货单正本BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option买者选择交割期的远期合同BOM beginning of month 月初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balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初Brok. broker or brokerage经纪人或经纪人佣金bank telegraphic transfer 银行电汇C centigrade 摄氏（温度）C. A. chartered accountant; chiefaccountant特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C. A. D cash against document 交单付款CAPM capital asset pricing model固定资产计价模式C. A. S. cost accounting standards成本会计标准CBD cash before delivery 先付款后交货CIA certified internal auditor注册内部审计员C. I. F. cost, insurance and freight 到岸价 C. I. T. comprehensive income tax 综合所得税C. M. A. certified managementaccountant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 MortgageObligations担保抵押贷款债务CMV current market value 现时市场价值C. O. certificate of origin 产地证明书COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏C. P. A certified Public Accountant注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand每一千为单位的成本CPP current purchasing power 现行购买力CPT carriage paid to 运费付至...... CTT capital transfer tax 资本转移税CU customs unions 关税联盟CV convertible security 可转换债券CVD countervailing duties 反倾销税. P. analysis Cost Volume Profitanalysis本-量-利分析C. W. O. cash with order 订货付款D/A deposit account 存款帐户document against acceptance 承兑交单D. C. F. method discounted cash flowmethod现金流量贴现法D/D documentary draft 跟单汇票demand draft 即期汇票d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期D. I. T double income-tax(relief)双重所得税（免征）DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DLD deadline date 最后时限DMCs developing member countries 发展中国家D/O delivery order 发货单DPI disposable personal income个人可支配收入DTC Deposit taking company接受存款公司DTC Deposit Trust Company储蓄信托公司DVP delivery versus payment 付款交货EBS Electronic Broking Service电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee出口信用担保ECI export credit insurance 出口信用保险EDI electronic data interchange电子数据交换EDP Electronic Data Processing电子数据自理E. E.; errors excepted如有错误，可加更正EFTA European Free Trade Area(Association)欧洲自由贸易区（协会）EGM Extraordinary General Meeting 特别股东大会EIL WB Economic Integration Loan 世界银行经济一体化贷款EMF European Monetary Fund欧洲货币基金EMP European main ports 欧洲主要港口EMS European Monetary System欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union欧洲货币联盟EOE European Options Exchange欧洲期权交易ESOP Employee Stock Ownership Plan 职工持股计划ETDZ Economic and Technological Development Zone 经济技术开发区EU European Union 欧盟EXW ex works 工厂交货价FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员F. A. F. free at factory 工厂交货FAIA Fellow of the Association 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FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt货运代理行收据FCT forwarding agent's certificate of transport货运代理行领货证FDI foreign direct investment 外商直接投资FDIC Federal Deposit InsuranceCorporation联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FIB free into barge 驳船上的交货价FOB free on board（启运港）船上交货、离岸价格FOS free on steamer 蒸汽船上交货（价）FOW, f. o. w. free on wagon（启运站）火车上交货（价）FOX Futures and Options Exchange期货和期权交易所FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区FYI for your information 供您参考G. A. general agent 总代理商、总代理人GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration ofCustoms海关总署GATT General Agreement on Tariffs andTrade 关税及贸易总协定GCL government concessional loan政府优惠贷款GDP gross domestic product 国内生产总值GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expenditures国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力GR gross revenue 毛收入GS gross sales 销售总额GSP generalized system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting历史成本会计hdqrs. headquarters 总部HIBOR Hong Kong Interbank Offered Rate香港银行同业拆借利率HIRCS high interest rate currencies高利率货币hi-tech high technology 高技术HKI Hong Kong Index 香港指数HSCPI Hang Seng Consumer Price Index恒生消费价格指数HSI Hang Seng Index 恒生指数I. A. intangible assets 无形资产IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）IBA International Bank Association国际银行家协会IBBR interbank bid rate 银行间报价利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market国际资本市场ICONs index currency option notes指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond工业发展债券IDB Inter-American Development Bank 泛美开发银行IDC intangible development cost无形开发成本IDR international depositary receipt国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请IL, I/L import license 进口许可证ILC irrevocable letter of credit不可撤销信用证IMF International Monetary Fund国际货币基金组织IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IRA individual retirement account个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差IT income tax 所得税ITO International Trade Organization 国际贸易组织ITS intermarket trading system跨市场交易系统IV investment value 投资价值JVC joint venture company 合资公司K. D. knocked down price 成交价格L. A. liquid assets 流动资产LB licensed bank 许可银行LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆L.&D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货LF ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies低利率货币LM list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. t. local standard time 当地标准时间Ltd. limited 有限（公司）M. B. memorandum book 备忘录MBB mortgage-backed bonds抵押支持的债券MBO management by objectives 目标管理MC marginal credit 信贷限额MCA mutual currency account共同货币帐户MCP mixed credit program 混合信贷计划M. D. maturity date 到期日M. D. (MD) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率MERM multilateral exchange rate model多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资MFN most favored nations 最惠国M/I marine insurance 海险MIP monthly investment plan 月度投资计划MLR minimum lending rate最低贷款利率MLTG medium-and-long-termguarantee中长期担保MMI major market index 主要市场指数MNC multinational corporation跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票MOS management operating system经营管理制度MPC marginal propensity to consume 边际消费倾向MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price厂商推荐价格MRP monthly report of progress 进度月报MT mail transfer 信汇MTI medium-term insurance 中期保险MTN medium-term note 中期票据NC no charge 免费NC net capital 净资本N. D. net debt 净债务NDA net domestic asset 国内资产净值NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIT negative income tax 负所得税NNP net national product 国民生产净值NOW ac negotiable order of withdrawal 可转让存单帐户NP net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒NWC net working capital 净流动资本N. Y. net yield 净收益OAAS operational accounting andanalysissystem 经营会计分析制od/. overdrawn 透支Od on demand 见票即付O. F. ocean freight 海运费O. G. L. Open General License不限额进口许可证OII overseas investment insurance海外投资保险OS out of stock 无现货Os outstanding 未清偿、未收回的OTC over-the-counter market市场外交易市场OW offer wanted 寻购启示OWE optimum working efficiency最佳工作效率P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause保障与赔偿条款P&L profit and loss 盈亏，损益PA payment of arrival 货到付款. personal account; private account 个人账户、私人账户PAC put and call 卖出和买入期权PBT profit before taxation 税前利润PC price catalog; price current价格目录；现行价格PE price earning 市盈率PMO postal money order 邮政汇票PN promissory note 期票port of call 寄航港，停靠地place of delivery 交货地点port of destination; port of discharge 目的港；卸货港POP advertising point-of-purchase advertising购物点广告POR pay on return 收益payable on receipt 货到付款. payback period （投资的）回收期 policy proof of interest凭保证单证明的保险利益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输RA refer to acceptor 洽询（汇票）承兑人RAD research and development 研究和开发RAM diverse annuity mortgage逆向年金抵押RAN revenue anticipation note收入预期债券RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker注册的竞争市场自营商RD refer to drawer （银行）洽询出票人REO real estate owned 拥有的不动产REP Office representative office代办处，代表处RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery皇家邮政专递RMT Rail and Maritime TransportUnion铁路海运联盟RPI retail price index 零售物价指数SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry andCommerce （中国）国家工商行政管理局SAR Special Administrative Region特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SAT (China) State Administration of Taxation（中国）国家税务局SATCOM satellite communication卫星通讯SBC Swiss Bank Corp. 瑞士银行公司SBLI Savings Bank Life Insurance储蓄银行人寿保险SBN Standard Book Number 标准图书号SDRs special drawing rights 特别提款权SE Stock Exchange 股票交易所SEC special economic zone 经济特区SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金TDC technical development corporation 技术开发公司TDC Trade Development Council（香港）贸易发展局TU Trade Union 工会，职工协会VAT value added tax 增值税VIP Very Important Person 贵宾 . irrespective of percentage单独海损不计免赔率，单独海损全赔WB World Bank 世界银行WCO World Customs Organization世界海关组织WEF World Economic Forum世界经济论坛Western European Time西欧时间，即格林尼治时间WFOE wholly foreign ownedenterprises外资独资企业WHO World Health Organization世界卫生组织with particular average=with average 水渍险. war risk 战争险WT warrant （股票）认证股WTO World Trade Organization世界贸易组织www worldwide web全球计算机网XXX international emergency signal 国际紧急信号YOB year of birth 出生年份YOD year of death 死亡年份YOM year of marriage 结婚年份YTB yield to broker 经济商收益Z. P. G. zero population growth 人口零增长。