Abbreviations
WTO (World Trade Organization) 世贸组织
U.S.S.R. (Union of Soviet Socialist Republics) 苏维埃社会主义共和国联盟（1991年解体）SITC (Standard International Trade Classification) 联合国国际贸易标准分类
IMF (International Monetary Fund) 国际货币基金组织
FDI (Foreign Direct investment) 对外直接投资
EU (European Union) 欧盟
ASEAN (Association of South-East Asian Nations) 东南亚国家联盟
GDP (gross domestic product) 国内生产总值
Abbreviations
1.GSP (General System of Preference) 普遍优惠制
2.ACP (Africa, Caribbean and the Pacific) 非洲，加勒比海和太平洋
3.EU (European Union) 欧盟
4.LDC (Less developed country) 欠发达国家
5.OPEC（Organization of Petroleum Exporting Countries）石油输出国家组织
6.GNP（Gross National Product）国民生产总值
7.NAFTA（North American Free Trade Agreement）北美自由贸易协定
8.MFN（Most Favored Nation）最惠国
9.WTO（World Trade Organization）世界贸易组织
10.GA TT（General Agreement on Tariffs and Trade）关税暨贸易总协定
11.SCM Agreement (The Agreement on Subsidies and Countervailing Measures) 《补贴与反补
贴措施协议》
12.NGO（Non-Governmental Organization）非政府组织
13.ADP Agreement (Anti-Dumping Agreement) 《反倾销协定》
14.NV (normal value) 标准值
15.ERP (effective rate of protection) 有效保护率
16.NTB (non-tariff barrier) 非关税壁垒
17.UNCTAD（United Nations Conference on Trade and Development）联合国贸易暨发展会
议
18.VER (voluntary export restraint) 自愿出口限制
Abbreviation
1.NAFTA (the North American Free Trade Agreement) 北美自由贸易协定
2. EFTA (the European Free Trade Association) 欧洲自由贸易协定
3.EU (European Union) 欧盟
4.OEEC (the Organization for European Economic Cooperation) 欧洲经济合作组织
5.ECSC (the European Coal and Steel Community) 欧洲煤钢共同体
6.EURATOM (the European Atomic Energy Community) 欧洲原子能共同体
7.EC (the European Community) 欧洲共同体
8.CU (Customs Union) 关税联盟
9.CAP (Common Agricultural Policy) 共同农业政策
10.EMU (Economic and Monetary Union) 经济货币联盟
11.ASEAN (Association of Southeast Asian Nations) 东南亚国家联盟
12.AFTA (the ASEAN Free Trade Area) 东盟自由贸易区
13.AEC (ASEAN Economic Community) 东盟经济共同体
14.APEC (Asia-Pacific Economic Cooperation) 亚太经济合作
15.CEPT (Common Effective Preferential Tariff) 共同有效关税
16.SME (Small and Medium Enterprises) 中小企业
17.ACIA (ASEAN Comprehensive Investment Area) 东盟全面投资区域
18.ASEAN-SAM (the ASEAN Single Aviation Market) 东盟单一航空市场
19.ACFTA (ASEAN–China Free Trade Area) 中国东盟自由贸易区
20.ABAC (APEC Business Advisory Council) 亚太经合组织工商咨询理事会
21.ECOW AS (Economic Community of West African States) 西非国家经济共同体
22.UEMOA (West African Economic and Monetary Union) 西非经济货币联盟Abbreviations
GA TT (the General Agreement on Tariffs and Trade) 关税与贸易总协定
WTO (the World Trade Organization) 世界贸易组织
IMF (International Monetary Fund)国际货币基金组织
AMS（aggregate measurement of support）(农产品)综合支持量
ATC (the Agreement on Textiles and Clothing)纺织品和服装协议
MFA ( the Multifibre Arrangement ) 多种纤维协定
TMB（A Textiles Monitoring Body）纺织品监督机构
TRIPS (Agreement on Trade-Related Aspects of Intellectual Property Rights) 与贸易有关的知识产权协议
GA TS (General Agreement on Trade in Services) 服务贸易总协议
WIPO (the World Intellectual Property Organization ) 世界知识产权组织
IFIA （the International Federation of Inspection Agencies）国际检验机构联合会
ICC （the International Chamber of Commerce）国际商会
TRIMs （the Trade-Related Investment Measures）与贸易有关的投资措施
DSB (Dispute Settlement Body) 争端解决机构
Abbreviations
ICC(The International Chamber of Commerce) 国际商会
CISG (UN Convention on Conventions for the International Sale of Goods) 联合国国际货物销售合同公约
EDI (Electronic Data Exchange of Information) 电子数据交换信息
QC (Quality Control) 品质控制
Abbreviations
UCP (Uniform Customs and Practice for Documentary Credits) 跟单信用证统一惯例与实务Abbreviations
ETA (Estimated Time of Arrival) 估计到达时间
FDA (Food and Drug Administration) 食品及药物管理局
MTC (Multi-Modal Transport Contract) 综合运输合同
B/L (Bill of Lading) 提货单
L/C (Letter of credit) 信用证
1C&F(cost&freight)成本加运费价 2T/T(telegraphictransfer)电汇 3D/P(documentagainstpayment)付款交单 4D/A(documentagainstacceptance)承兑交单5C.O(certificateoforigin)一般原产地证6systemofpreferences)普惠制 7CTN/CTNS(carton/cartons)纸箱 8PCE/PCS(piece/pieces)只、个、支等 9DL/DLS(dollar/dollars)美元 10DOZ/DZ(dozen)一打 11PKG(package)一包，一捆，一扎，一件等12WT(weight)重量 13G.W.(grossweight)毛重
15C/D(customsdeclaration)报关单 16EA(each)每个，各 17W(with)具有 18w/o(without)没有 19FAC(facsimile)传真 20IMP(import)进口 21EXP（export）出口 22MAX(maximum)最大的、最大限度的 23MIN(minimum)最小的，最低限度 24M或MED(medium)中等，中级的 25M/V（merchantvessel）商船 26S.S(steamship)船运 27MT或M/T(metricton)公吨 28DOC(document)文件、单据
30P/L(packinglist)装箱单、明细表 31INV(invoice)发票 32PCT(percent)百分比 33REF（reference）参考、查价 34EMS（expressmailspecial）特快传递 35STL.(style)式样、款式、类型 36T或LTX或TX(telex)电传 37RMB（renminbi）人民币 38S/M（shippingmarks）装船标记 39PR或PRC(price)价格 40PUR(purchase)购买、购货 41S/C（salescontract）销售确认书 42L/C（letterofcredit）信用证 43B/L（billoflading）提单
商务英语缩写 f feet 英尺 F dealt in flat 无息交易的 f. following (page) 接下页 f. fairs 定期集市 F. A. face amount 票面金额 F. A. fixed assets 固定资产 F. A freight agent 货运代理行 FA free alongside 启运港船边交货 FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员 FAC facility 设施、设备 f.a.c. fast as can 尽快 FACT factor analysis chart technique 因素分析图解法 fad. free delivery (discharge, dispatch) 免费送货 F. A. F. free at factory 工厂交货 FAIA Fellow of the Association of International Accountants 国际会计协会会员 F. A. Q fair average quality （货品）中等平均质量 F. A. S. free alongside ship 发运地船边交货价 FASB Financial Accounting Standards Boards 财务会计标准委员会
FAT fixed asset transfer 固定资产转移 FAT factory acceptance test 工厂验收试验 FB foreign bank 外国银行 F. B. E. foreign bill of exchange 外国汇票 F. C. fixed capital 固定资本 F. C. fixed charges 固定费用 F. C. future contract 远期合同 fc. franc 法郎 FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员 FCG foreign currency guarantee 外币担保 FCL full container load 整货柜装载 FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarders cargo receipt 货运代理行收据 FCT forwarding agents certificate of transport 货运代理行领货证 fd. fund 资金 FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资 FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司 FE foreign exchange 外汇 FE future exchange 远期外汇 FF French franc 法国法郎
Hostile takeover An acquisition of a firm despite resistance by the target firm's management and board of directors. Total quality control A philosophy and set of guiding concepts that provides a comprehensive means of improving total organization performance and quality by examining each process through which work is done in a systematic, integrated, consistent, organization-wide manner. Abbreviated TQM. Motivation theory/need hierarchy theory Psychological discipline that attempts to describe why people or animals behave as they do solely in terms of internal needs that drive behavior, rather than attributing any influence to external stimuli. theory X and theory Y assumption T h e o r y X With Theory X assumptions, management's role is to coerce and control employees. o People have an inherent dislike for work and will avoid it whenever possible. o People must be coerced, controlled, directed, or threatened with punishment in order to get them to achieve the organizational objectives. o People prefer to be directed, do not want responsibility, and have little or no ambition. o People seek security above all else. T h e o r y Y With Theory Y assumptions, management's role is to develop the potential in employees and help them to release that potential towards common goals. o Work is as natural as play and rest. o People will exercise self-direction if they are committed to the objectives (they are NOT lazy). o Commitment to objectives is a function of the rewards associated with their achievement. o People learn to accept and seek responsibility. o Creativity, ingenuity, and imagination are widely distributed among the population. People are capable of using these abilities to solve an organizational problem. o People have potential.
外贸英语-商务英语常用缩略语表 a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款 ad.val.,A/V ad valorem to (according value) 从价
Деловой перевод. Forms of ownership: –Sole Proprietorship—a business owned and operated by a single individual. –Partnership---- партнёрство— a business owned by two or more people. –Limited Company—a company where ownership is represented by company＇s shares. 1. Board of directors---.Cовет директоров —the officials elected by shareholders who rule the company 2. Current liabilities—the money that a company during which certain goods are produced. 3. Dividends—company profits paid to shareholders. 4. Entrepreneur-- Предприниматель—person who sets up a new commercial enterprise to make a profit. 5. Indebtedness -- задолженность– amount of debts 6. Initial funds --funds used in starting a business. 7. Liabilities -- Обязательства– the amount of debt that must be paid. 8. Shareholders-- акционер–those who own shares of a company＇s stock. 9. Accounting –бухгалтерия---- the action or process of keeping financial accounts. Is a system of gathering , summarizing and communicating financial information for a business firm, government or other organizations. 10. Balance sheet –Балансовый отчёт - is a statement which describes the companies resources and indicates where these resources have come from.
常用商务英语短句 下面小编为大家整理的常用商务英语短句，希望能对大家的学习有所帮助： 1.If you`re any questions please let me know. 如有任何问题，请告诉我。 2.Please refer tentative schedule as follow: 请参照下面的暂定计划 3.Please recheck your record and advise if you find any differences. 4.We are following your instruction on the basis of your confirmation. 我们在您确认的基础上按您的指示行事 5.Hare are you doing 还好吧? 6.Thanks in advance and best regards. 7.Looking forward seeing you soon. 8.If there is anything else I can help,please let me know. 9.here`s why: 原因如下 10.Please review, and let`s discuss how we should move forward. 请检讨，并让我们一起讨论我们应该怎样继续。
11.We would like to lock up this business. 我们想锁定这笔生意 12.Once you nespond(wespond?) to the abover questions,we will decide which option we would like to pursue. 你们对上述问题回复后，我们会立即决定我们会选择哪个方案。 13.Thanks for your understanding. 谢谢您的谅解 14.Also please let me know if you need any other information 另外，你们还需要其他信息吗? 15.Will get back to you ASAP. 会尽快回复你! 16.Let`s discuss this then 到时我们讨论下这个问题。 17.Please review the below email our US office and advise. 请查看以下我们US 办公室发的E-mail 并进行回复 18.Noted and understand all below. 19.Please review and advise us with any questions. 20.Let`s give it a try to make it happen…It is for a good cause. 让我们试试吧…这是值得支持的 21.There are a lots of lose ends now…How once you going to execute this? 现在有很多问题，我们怎样处理 22.As I explained over the phone ，today, 如同我今天在电
Acceptance承兑P119 An acceptance credit call for drafts to be drawn at a tenor for acceptance by the issuing bank or any drawee nawed in the credit.汇票承兑信用证要求汇票按规定在一定期限内由开证行或者其他在信用证上签名的收款人来检验。 a letter of credit信用证P116 A banker’s document letter of credit is a credit instrument.A common means of payment in international trade.一种在国际贸易中常见的支付手段。Containing a writer undertaking in the part of the issuing bank to pay a certain amount to a third party against the surrender of stipulated documents. collection托收P133 entrust banks as intermediaries to collect the money for the goods 委托银行作中间人收取款项 Bill票据 a statement of money owed for goods or services; demand payment tax 税收P197 charge against a citizen's person or property or activity for the support of government; levy a tax on hedge套期保值P144 capture slight differences in price; foreign exchange markets perform four major functions:tranfer of payments;provision of credits;payment at a distance;allowing hedging against exchange risk.外汇市场主要从事四种功能：转移支付；提供信贷；异地支付；提供外汇风险防范。 arbitrage套汇P139 buy at the lower price and sells at the higher price; Is the use of discrepancies in currency exchange rates to transform one unit of a currency into more than one unit of the same currency.利用不同的外汇市场各种货币在同一时刻的汇率和汇率上的差异，同时买进和卖出有关货币的现汇和期汇，以赚取汇率或利率上的差价收益的交易。 option期权P144 the right to buy or sell property at an agreed price; the right is purchased and if it is not exercised by a stated date the money is forfeited在外汇交易中，以契约形式规定的在某一特定日期或在未来某一日期，按规定的价格买（看涨期权）或卖（看跌期权）特定数量的基础票据权利。 future期货 A currency future,also FX future or foreign exchange future.is a futures contract to exchange one currency for another at specified date in the future at a price(exchange rate 买卖双方约定于未来某一特定日期，以约定价格买卖的约定数量的商品。 foreign exchange汇率,外汇 price by one currency for other currency; means the system utilized in financing international payments.一个用于支付国际金融付款的系统。
常用商务英语缩写 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
常用商务英语缩写 c. cents 分 C cash; coupon; currency 现金、息票、通货 C centigrade 摄氏（温度） C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers’ association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashier’s check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期 CD certificate of deposit 存单 c/f carry forward 过次页、结转 CG capital gain 资本利得 CG capital goods 生产资料、资本货物 C. H. custom house 海关 C. H. clearing house 票据交换所 Chgs charges 费用 Chq. cheque 支票 C/I certificate of insurance 保险凭证 CIA certified internal auditor 注册内部审计员 c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费 C. I. T. comprehensive income tax 综合所得税 Ck. check 支票 C. L. call loan 短期拆放 C / L current liabilities 流动负债 C. M. A. certificed management accountant 注册管理会计师 CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line 资本市场线性 CMO Collateralised Mortgage Obligations 担保抵押贷款债务
1. BUdget—预算an accoUnt Of PrObabIe future inCOme and expenditure during a stated, period, usu. a year USed as a guide in making finan cial arran geme nts. 2. RetUrn —回扌报the gai n from an in VeStme nt, either as in come or yield or as PrOfit on the sale of the inv estme nt. 3. Portfolio —证券投资组合the entire collection of inVeStments in the form of stocks, bon ds, or CertifiCate of deposits for PUrPOSeS other tha n con trolli ng 4. Royalty —专利税money Paid to the owner of a COPyright for PermiSSion to PUbIiSh COPyright material and to the owner of a Pate nt for PermiSSi on to USe a Pate nted desig n, usu. at a greed PerCe ntage of the selli ng PriCe of the product. 5. Patent —专利权a SPeCiaI right to an inven tor to be the on Iy PerS on to make and sell, or to authorize OtherS to make and sell a n ewly-i nven ted machi ne or process. 6. Non-tariff barrier —非贸易壁垒all forms of man-made ObStrUCtions to intern atio nal trade other tha n tariffs ,in cludi ng PrOhibiti OnSand quotas, etc. 7. FranChiSe —经销权an arran geme nt by WhiCh a mono poly PrOdUCer or owner gives ano ther PermiSSi on for the exclusive right to manu facture or sell the PrOdUCtS in a Certa in area. 8. Purchasing power—购买力of PerSons, the public, having the money to buy goods and services. 9. PPP —购买力平价PUrChaSing power Parity 10. tariff —关税tax IeVied by the CUStOmS 11. barriers to trade —贸易壁垒any action by a government to limit or PreVent the free flow of goods in and out of its coun try. 12. primary commodities —初级产品those commodities not processed, or only SIightIy processed, usually farm PrOdUCe or raw materials 13. drawback —退税duties Paid on imported goods that are refunded When re-exported 14. specific duties—从量税duties IeVied on the basis of quantity, weight, SiZe etc. of the goods 15. ad valorem duties—从价税duties IeVied on the basis of the PriCe of the goods 16. carriage —运费the PriCe or cost of tranSPOrtatiOn 17. voluntary offer —主动发盘an Ofer made On the initiative of the Oferer
常用商务英语缩略语表A A accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款 ad.val.,A/V ad valorem to (according value) 从价
商务英语常用缩略词词汇表大全 a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票
1. The bank had doubled profits in the past year via a string of successful mergers, but on Apr. 21 it reported that its securities portfolio had unrealized losses of nearly $131 million. 在过去一年中 银行已经通过一系列成功的 合并双倍盈利，但在4月21 日却传出报告说证券投资组 合造成近一亿三千一百万美 元的损失。 2. We’re considering strategies that make the most sense if rates are going up much more aggressively and sooner than anticipated.如 果利率继续以超出我们想象 的强劲势头增长，我们就要考 虑最明智的决策。 3. But benchmarking employees, and then paying them different rates, can turn out to be a minefield if handled badly. 但是仅仅用 一种单一的标准来衡量员工， 然后以此对他们进行区分奖 励，一旦操作有误很可能造 成恶劣后果。 4. But the growing shortage of executive talent may make the gro wth assumptions written into many business plans over-optimistic. 但是日 渐匮乏的管理人才使得商业 计划书对未来经济增长的假 设显得过于乐观了。 5. Alternati v ely, advertisers can choose to use “spokescharacters”. O w ens-Corning has used the P ink P anther for nearl y20 years to endorse its insulation products, and Metropolitan Life has used the P eanuts gang to promote its insurance policies. Another way advertisers protect themselves is by using deceased celebrities. Through the w onders of technology, televi s ion viewers see screen legends John Wayne pitching Coors beer and Fred Astaire dancing with a Dirt Devil vacuum cleaner. 此外，作为 一项选择，广告主不一定非要 用真人来促销产品，而可以选 择一个“代言人”（不一定是 真实的人，可以是动画人物， 甚至可以是动物）。例如，奥 弗恩斯*科宁用粉红豹来促 销其粉红色的绝缘材料已有 20 多年;大都会人寿保险公 司用花生少年来促销其保险 政策。广告主保护自己的方法 之一就是减少名人的运用。例 如，通过神奇的技术，电视观 众看到了荧幕传奇任务约翰* 威尼叫卖科拉斯啤酒的镜 头，还看到了弗莱特*阿斯泰 尔与一台名叫清洁助手的吸 尘器一起跳舞的情形。 6. In China, as a result of the economic reforms and market opening measures, SME s have enjoyed remarkable development and have grown to become an important force in contributing towards sustained and rapid growth of the Chinese economic.在 中国，由于经济改革和市场开 发等措施，中小企业有了越来 越大的发展，逐渐演变为中 国得以可持续快速发展的中 坚力量。 7. Many underestimate the cost of local staff. Chinese graduates often have an inflated view of their own, complain some foreign managers. Multinationals are also competing for talent with China’s domestic companies, which need to improve the quality of their people as thei r markets open to foreign rivals.许多人低估了本土雇 员的成本。一些国外的经理抱 怨说，中国的毕业生常常过分 地夸大自身的价值。不少跨 国公司也在和中国本土的公 司竞争人才，这就意味着中国 公司同样应当提高员工的素 质，因为中国市场已经向国外 的竞争者开放了。 8. A fairly obvious cultural divide that has been much studied is the one between, on the one hand, the countries of North America and north-west E urope, where management is largely based on analysis, rationality, logic and systems, and, on the other, the Latin cultures of southern E urope and South America, where personal relations, intuition, emotion and sensitivity are of much greater importance.一 方面，北美和欧洲西北部的管 理方式大都是基于分析、理 性、逻辑和系统;而另一方面， 在南欧和南美的拉丁文化中， 人际关系、直觉、情感和敏感 性则更为重要。这两种明显 的文化划分已经被广为研究。
商务英语常用缩写汇总缩写 F.A.fixedassets固定资产 F.Afreightagent货运代理行 FAfreealongside启运港船边交货 FACfacility设施、设备 f.a.c.fastascan尽快 FACTfactoranalysischarttechnique因素分析图解法 fad.freedelivery(discharge,dispatch)免费送货 F.A.F.freeatfactory工厂交货 F.A.Qfairaveragequality(货品)中等平均质量 ffeet英尺 Fdealtinflat无息交易的 f.following(page)接下页 f.fairs定期集市 F.A.faceamount票面金额 F.A.S.freealongsideship发运地船边交货价 FASBFinancialAccountingStandardsBoards财务会计标准委员会 FATfixedassettransfer固定资产转移 FATfactoryacceptancetest工厂验收试验
FBforeignbank外国银行 F.B.E.foreignbillofexchange外国汇票 F.C.fixedcapital固定资本 F.C.fixedcharges固定费用 F.C.futurecontract远期合同 fc.franc法郎 FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员 FCGforeigncurrencyguarantee外币担保 FCLfullcontainerload整货柜装载 FCL/LCLfullcontainerload/less(than)fullcontainerload整装/分卸 FCTforwardingagentscertificateoftransport货运代理行领货证 fd.fund资金 FDBmethodfixedrateondecliningbalancemethod定率递减余额折旧法 FDIforeigndirectinvestment外商直接投资 FEfutureexchange远期外汇 FFFrenchfranc法国法郎 fibfreeintobarge驳船上的交货价 FIBCfinancialinstitutionbuyercreditpolicy金融机构买方信贷险 FIFOfirstin,firstout先进先出法