略语表

缩写英文全称中文全称3GPP3G Partnership Project第三代移动通信伙伴组织3GPP23G Partnership Project 2第三代移动通信伙伴组织2A/D Analogue-to-Digital(Conversion) 模拟/数字（转换）AAL ATM Adaptation Layer ATM适配层AB Address Bus地址总线ACK Acknowledgement确认字符ADM Add/Drop Multiplexer分叉复用器ADPCM Adaptive Difference Pulse Code Modulation自适应差分脉冲编码调制ADSL Asymmetric Digital Subscriber Line非对称数字用户环路AGC Automatic Gain Control自动增益控制AH Authentication Header认证头ALU Arithmetic Logic Unit算术逻辑单元AM Amplitude Modulation幅度调制AMPS Advanced Mobile Phone System先进移动电话系统AN Access Network接入网AP Access Point接入点API Application Program Interface应用程序接口ARP Address Resolution Protocol地址解析协议ARP Address Resolution Protocol地址解析协议ARQ Automatic Repeat reQuest自动要求重发ARQ Automatic Repeat Request自动重传请求AS Application Server应用服务器ASCII American Standard Code for Information Interchange美国信息交换标准码ASK Amplitude Shift Keying幅移键控ASON Automatically Switched Optical Network自动交换光网络ATM Asynchronous Transfer Mode异步传输模式AU- PTR Administration Unit Pointer管理单元指针Auto-ID Automatic Identity自动识别AVC Advanced Video Coding高级视频编码B/S Browser/Server浏览器/服务器模式BGCF Breakout Gateway Control Function出口网关控制功能B-ISDN Broadband Integrated Services Digital Network宽带综合业务数字网BPF Band-Pass Filter带通滤波器BRAS Broadband Remote Access Server宽带远程接入服务器BS Basic Station基站BSS Broadcasting Satellite Service广播卫星业务C/S Client/Server客户端/服务器CB Control Bus控制总线CC Common Criteria联合公共准则CCI Connection Control Interface连接控制接口CCITT Consultative Committee for International Teleg-raph and Telephone国际电报电话咨询委员会CDM Code Division Multiplexing码分复用CDMA Code Division Multiple Access码分多址CDN Content Distribution Network内容分发网络CERNET China Education and Research Net中国教育和科研计算机网CES Coast Earth Station通信卫星系统岸站CF Core Function核心功能CHINADDN CHINA Digital Data Network中国公用数字数据网CHINAFRN CHINA Frame Relay Network中国帧中继网CHINAGBN CHINA Golden Bridge Network中国金桥信息网CHINANET China Network 中国公用计算机互联网CHINAPAC CHINA Public Allocation Changeability中国公用分组交换数据网CNNIC China Internet Network Information Center中国互联网络信息中心COFDM Coded Orthogonal Frequency Division Multiplexing编码正交频分复用CPN Customer Premises Network用户驻地网CPU Central Processing Unit中央处理器CRF Charging Rules Function计费规则功能CS Circuit Switch电路交换CSCF Call Session Control Function呼叫会话控制功能CSMA Carrier Sense Multiple Access载波检测多路访问CSMA/CD Carrier Sense Multiple Access with Collision Detection载波监听多点接入/碰撞检测CSPF Constrained Shortest Path First约束最短路径优先CTCPEC Canadian Trusted Computer Product Evaluation Criteria加拿大评价标准CWDM Coarse Wavelength Division Multiplexing粗波分复用DB Data Bus数据总线DB Data Base数据库DBA Data Base Administrator数据库管理员DBMS Data Base Management System数据库管理系统DBS Data Base System数据库系统DDN Digital Data Network数字数据网DDoS Distributed Denial of Service分布式拒绝服务DEP Data Execution Prevention数据终端DHCP Dynamic Host Configuration Protocol动态主机配置协议DIP Data Integration Point数据集成点DMT Discrete Multi-Tone离散多音频DNS Domain Name System域名系统DOS Disk Operating System磁盘操作系统DPCM Differential Pulse Code Modulation差分脉冲编码调制DPSK Differential Phase Shift Keying差分相移键控DQDB Distributed Queue Dual Bus分布式队列双总线DS Distribution System分配系统DSB Double-Sideband modulation双边带调制DSL Digital Subscriber Line数字用户环路DWDM Dense Wavelength Division Multiplexing密集波分复用DXC Digital Cross Connect数字交叉连接EDFA Erbium Doped Fiber Amplifier掺铒光纤放大器EHF Extremely High Frequency极高频EIRP Effective Isotropic Radiated Power有效全向辐射功率ELF Extremely Low Frequency极低频ENIAC Electronic Numerical Integrator Ancl Calculator电子数字积分计算机EPC Electronic Product Code产品电子代码EPON Ethernet Passive Optical Network以太网无源光网络EPoSS European Technology Platformon on Smart Systems Integration欧洲智能系统集成技术平台ESP Encapsulating Security Payload封装安全有效载荷FC Federal Criteria美国联邦准则FDD Frequency Division Duplexing频分双工FDDI Fiber Distributed Digital Interface光纤分布式数字接口FDM Frequency Division Multiplexing频分复用FDMA Frequency Division Multiple Access频分多址FEC Forward Error Correction前向纠错FFT Fast Fourier Transformation快速傅丽叶变换FM Frequency Modulation频率调制FRA Fiber Raman Amplifier光纤拉曼放大器FSK Frequency Shift Keying频移键控FSS Fixed Satellite Service固定卫星业务FTP File Transfer Protocol文件传输协议FTTx Fiber To The x光纤接入GDN Global Data Network全球星数据网GEO Geosynchronous Earth Orbit对地静止轨道GFP Generic Framing Procedure通用成帧规程GMSK Gaussian Filtered Minimum Shift Keying高斯最小频移键控GOCC Ground Operation Control Center地面操作控制中心GPON Gigabit Passive Optical Network吉比特无源光网络GPRS General Packet Radio Service通用分组无线服务技术GPS Global Positioning System全球定位系统GSM Global System for Mobile Communication全球移动通信系统GSMP General Switch Management Protocol通用交换机管理协议GW Gateway关口站H2H Human to Human人到人H2T Human to Thing人到物品HF High Frequency高频HFC Hybrid Fiber Coax混合光纤同轴电缆HPA High Power Amplifier高功率放大器HSS Home Subscriber Server归属用户服务器HTTP Hyper Text Transfer Protocol超文本传输协议IAB Internet Architecture Board因特网体系结构委员会ICMP Internet Control Message Protocol因特网控制报文协议ICMP Internet Control Message Protocol因特网控制报文协议ICP Internet Content Provider网络内容服务商ICT Information Communications Technology信息与通信技术IDC Internet Data Center互联网数据中心IESG Internet Engineering Steering Group因特网工程指导小组IETF Internet Engineering Task Force互联网工程任务组IFMP Ipsilon Flow Management Protocol Iplison流量管理协议IGMP Internet Group Management Protocol因特网组管理协议IM-MGW IMS Media Gateway IMS媒体网关IMS IP Multimedia Subsystem IP多媒体子系统IMS-MGW IMS Media Gateway IMS多媒体网关IMT-2000International Mobile Telecom System-2000国际移动电话系统-2000IMT-Advanced International Mobile Telecommunications-Advanced高级国际移动通信IOT Internet Of Things物联网IP Internet Protocol网络互联协议IP-CAN IP-Connectivity Access Network IP连接网络IPSec Internet Protocol Security Internet 协议安全性IP-VPN IP-Virtual Private Network互联网虚拟专用网业务IRSG Internet Research Steering Group因特网研究指导小组IRTF Internet Research Task Force因特网研究部IS Interim Standard暂时标准ISAKMP Internet Security Association Key Management Protocol Internet安全联盟密钥管理协议ISDN Integrated Services Digital Network综合业务数字网ISO International Organization for Standardization国际标准化组织ISOC Internet Society国际互联网协会ISP Internet Service Provider网络服务提供商ISUP ISDN User Part ISDN 用户部分ITSEC Information Technical Security Evaluation Criteria信息技术安全评估标准ITU International Telecommunication Union国际电信联盟ITU-R International Telecommunication Union-Radiocommunicationssector国际电信联盟-无线电通信组IVR Interactive Voice Response交互式语音服务LAN Local Area Network局域网LAPS Link Access Procedure-SDH基于SDH链路接入规程LCAS Link Capacity Adjustment Scheme链路容量调整机制LDPC Low Density Parity Check Code低密度奇偶校验码LEO Low Earth Orbit （satellite）低轨道地球（卫星）LF Low Frequency低频LMDS Local Multipoint Distribution Services本地多点分配业务LNA Low Noise Amplifier低噪声放大器LPF Low Pass Filter低通滤波器LPR Local Primary Reference区域基准时钟源LSP Label Switching Path标签交换通道LTE Long Term Evolution长期演进M2M Machine to Machine机器对机器MAC Media Access Control媒体访问控制MAI Multiple Access Interference多址干扰MAN Metropolitan Area Network城域网MES mobile equipment station移动终端MF Medium Frequency中频MGCF Media Gateway Control Function媒体网关控制功能MIMO Multiple-Input Multiple-Output多输入多输出技术MIT Massachusetts Institute of Technology麻省理工学院MMDS Multichannel Microwave Distribution System多路多点分配业务MOSS MIME Object Security Service MIME对象安全服务MPEG Moving Picture Experts Group动态图像专家组MPI Main Path interface主通道接口-MPSK Multiple phase shift keying 多进制相移键控MRF Media Resource Function多媒体资源功能MRFC Multimedia Resource Function Controller多媒体资源功能控制器MRFP Multimedia Resource Function Processor多媒体资源功能处理器MS Mobile Station移动台MSC Mobile Switching Center移动交换中心MSK Minimum Shift Keying最小频移键控MSOH Multiplex Section Overhead复用段开销MSS Mobile Satellite Service移动卫星业务MSTP Multi Service Transfer Platform（基于SDH 的）多业务传送平台NCC Global Star Network Control Center全球星控制中心NCS Network Coordination Station网络协调站NE Network Entity网络单元NetBIOS Network Basic Input/Output System网络基本输入/输出系统NFV Network Function Virtualization网络功能虚拟化NGI Next Generation Internet下一代互联网NGN Next Generation Network下一代网络NMI Network Management Interface网络管理接口NMT Nordic Mobile Telephony北欧移动电话NOC Network Operation Center网络控制中心NSF National Science Foundation国家科学基金会NTT Nippon Telegraph & Telephone日本电报电话公司OADM Optical Add-Drop Multiplexer光分插复用器OAM Operation Administration and Maintenance操作管理维护OCC Optical Connection Control光连接控制ODN Optical Distribution Network光分配网络OFDM Orthogonal Frequency Division Multiplexing正交频分复用OLA Optical Line Amplifier光线路放大器OLT Optical line terminal光线路终端ONU Optical Network Unit光网络单元OS Operating System操作系统OSC Optical Supervisory Channel光监控信道OSI/RM Open System Interconnection Reference Model开放系统互联参考模型OSPF Open Shortest Path First开放式最短路径优先OTM Optical Terminal Multiplexer光终端复用器OTU Optical Transform Unit光转换单元PC Permanent Connection永久连接PCM Pulse Code Modulation;脉冲编码调制P-CSCF Proxy-CSCF代理呼叫会话控制功能PDC Personal Digital Cellular个人数字蜂窝移动通信（日本）PDF Policy Decision Function策略决策功能PEM Privacy Enbanced Mail隐私增强邮件协议PGP Pretty Good Privacy用于数据加密和数字签名的程序（后来形成开放的标准 OpenPGP）PLMN Public Land Mobile Network公共陆地移动网络PM Phase Modulation相位调制PMD Polarization Mode Dispersion偏振模色散PMI Project Management Institute美国项目管理协会PN Pseudo Sequence伪随机序列PON Passive Optical Network无源光纤网络POP3Post Office Protocol - Version 3邮局协议版本3PPP Point To Point Protocol点到点协议PSK Phase Shift Keying相移键控PSTN Public Switched Telephone Network公共交换电话网络PTT Push To Talk一键通（按讲）PVC Permanent Virtual Circuit永久虚电路QAM Quadrature Amplitude Modulation 正交幅度调制QoS Quality of Service服务质量RAM Random Access Memory随机存储器RAN Radio Access Network无线接入网RARP Reverse Address Resolution Protocol反向地址转换协议REG Regenerative Repeater再生中继器RFC Request For Comments请求评论RFID Radio Frequency Identification射频识别RG Research Group研究组ROM Read Only Memory只读存储器RSOH Regenerator Section Overhead再生段开销RTT Radio Transmission Technology无线传输技术S/MIME Secure / Multipurpose Internet Mail Extensions多用途网际邮件扩充协议S/N Signal to Noise (ratio)信噪比SA Security Association安全联盟SBS Stimulated Brillouin Scattering受激布里渊散射SC Switched Connection交换连接S-CSCF Serving-CSCF服务呼叫会话控制功能SDH Synchronous Digital Hierarchy同步数字体系SDN Software Defined Network软件定义网络SEG Security Gateway安全网关SET Secure Electronic Transaction安全电子交易协议SGW Signal Gate Way信令网关SHF Super High frequency超高频SHTTP Secure HyperText Transfer Protocol安全超文本传输协议SIP Session Initiation Protocol会话初始协议SL Signaling Link信令链路SLF Super Low Frequency超低频SLF Subscription Locator Function签约定位功能SMF Service Management Functions系统管理功能SMTP Simple Mail Transfer Protocol简单邮件传输协议SNI Service Network Interface业务节点接口SNMP Simple Network Management Protocol简单网络管理协议SOA Semiconductor Optical Amplifier半导体光放大器SOCC Satellite Operation Control Center卫星操作控制中心SP Signaling Point信令点SP Security Policy安全策略SPC Soft Permanent Connection软永久连接SPF Service Port Function业务端口功能SPM Self Phase Modulation自相位调制SRS Stimulated Raman Scattering受激拉曼散射SSB Single-Sideband modulation单边带调制SSH Secure Shell 安全外壳协议SSL Secure Sockets Layer安全套接层协议STM-N Synchronous Transport Module level-N同步传输模块等级NSTP Signaling Transfer Point信令转接点SVC Switched Virtual Circuit交换虚电路SYN Synchronize同步T2T Thing to Thing物品到物品TACS Total Access Communications System全球接入通信系统TCB Trusted Computing Base可信计算基TCF Emission Control Facility发射控制设施TCP Transmission Control Protocol 传输控制协议TCP/IP Transmission Control Protocol/Internet Protocol传输控制协议/因特网互联协议TCSEC Trusted Computer Standards Evaluation Criteria可信任计算机标准评估准则TCU Telemetry Control Unit遥测控制单元TDD Time Division Duplexing时分双工TD-LTE Time Division Long Term Evolution时分长期演进技术TDM Time Division Multiplexing时分复用TDMA Time Division Multiple Access时分多址TD-SCDMA Time Division-Synchronous Code Division Multiple Access时分同步码分多址TF Transfer Function传送功能TFTP Trivial File Transfer Protocol简单文件传输协议TISPAN Telecommunications and Internet Converged Services andProtocols for Advanced Networking电信和互联网融合业务及高级网络协议TLS Transport Layer Security传输层安全协议TM Termination Multiplexer终端复用器TMF TeleManagement Forum电信管理论坛TMN Telecommunications Management Network电信管理网TRP Telecommunication Reference Point电信参考点UDP User Datagram Protocol用户数据报协议UHF Ultra High Frequency特高频ULF Ultra Low Frequency特低频UMTS Universal Mobile Telecommunications System通用移动通信系统UNI User Network Interface用户网络接口UPF User Port Function用户端口功能UWB Ultra Wideband 无线超宽带VC Virtual Container虚容器VCG Virtual Channel Group虚通道组VCI Virtual Channel Identifier虚通道标识符VDSL Very High Speed Digital Subscriber Line超高速数字用户线路VHF Very High Frequency甚高频VLF Very Low Frequency甚低频VPDN Virtual Private Dial－up Networks虚拟专用拨号网VPN Virtual Private Network虚拟专用网络VSAT Very Small Aperture Terminal甚小天线卫星地球站（也称“甚小口径地球站”）VSB Vestigial Sideband Modulation残留边带调制WAN Wide Area Network广域网WAP Wireless Application Protocol无线应用协议WBFM WideBand Frequency-Modulation宽带调频WCDMA Wideband Code Division Multiple Access宽带码分多址接入WDM Wavelength Division Multiplexing 波分复用WG Working Group工作组WiFi Wireless Fidelity 基于IEEE 802.11b标准的无线局域网WiMAX Worldwide Interoperability for Microwave Access全球微波互联接入WLAN Wireless Local Area Networks无线局域网WSIS World Summit on the Information Society信息社会世界峰会WSN Wireless Sensor Networks无线传感器网络WTLS Wireless Transport Layer Security无线安全传输层协议WWW World Wide Web万维网xDSL x Digital Subscriber Line各种数字用户线路XPM Cross-Phase Modulation交叉相位调制。

ABC Activity Based Costing基于活动的成本核算ABM Activity Based Management基于活动的管理BBFV Building Block Function Verification构建模块功能验证BR&IT Business Reengineering & Information Technology业务变革和信息技术CBB Common Building Block共用基础模块CDP Concurrent Development Process并行开发流程CIP Concept Initiation Process概念启动流程CIPMT Corporate Integrated Portfolio Management Team公司级IPMTCPD Concurrent Product Development并行产品开发CR Change Request变更请求DCP Decision Check Point决策评审点DFMA Design for Manufacture and Assembly 为制造和装配而设计DQL Develop, Qualify and Launch开发，验证和发布阶段DRR Deployment Readiness Review推行准备评审E2E End to End端到端EOL End Of Life生命周期终结ESP Early Support Program早期客户支持FCA Functional Communication Agent功能部门沟通代表FDM Functional Deployment Manager功能部门推行经理FGI Finished Goods Inventory成品库存FPDT PDT Finance member PDT财务成员GA General Availability批量供货点IBT Incremental Build & Test渐增构建与测试IBT Incremental Build & Test渐增构建及测试IPD Integrated Product Development集成产品开发IPMT Integrated Portfolio Management Team集成组合管理团队IRB Investment Review Board投资评审委员会ISC Integrated Supply Chain集成供应链ITMT Integrated Technology Management Team集成技术管理团队LMT Lifecycle Management Team生命周期管理团队LPDT PDT leader PDT经理MaPA Market and Portfolio Analysis市场和组合分析MBI Market Based Innovation市场驱动的业务变革MKTPDT PDT marketing member PDT市场成员MM Market Management市场管理MNFPDT PDT manufacture member PDT制造成员NLS National Language Support本地语言支持P/L Profit/Loss盈亏PCR Project Change Request项目变革请求PDM Product Data Management产品数据管理PDT Product Development Team产品开发团队PI Parts Inventory备件库存PIR Project Initiation Request立项申请PIR Project Initiation Request立项申请PIRB Product Investment Review Board产品投资评审委员会PL IPMT Product Line IPMT产品线IPMTPLIPMT Product Line Integrated Portfolio Management Team产品线IPMTPMOP Program Management Operation Process多项目管理运作流程PMT Portfolio Management Team组合管理团队POP Project Operations Person项目操作员PPP&T Product Portfolio Plan & Tracking 产品组合计划和跟踪PROPDT PDT procurement member PDT采购成员QA Quality Assurance质量保证QFD Quality Function Deployment质量功能配置QMS Quality Management System质量管理体系RAS Reliability,Availability,Serviceability可靠性、可获得性、可服务性RDPDT PDT R&D member PDT研发成员REA Request for Engineering Action工程更改请求RFA Request For Announcement发布请求S&GA Sales & General Administration销售和一般管理费用SDV System Design Verification系统设计验证SE System Engineering/System Engineer系统工程师SIC System Integration Center系统集成中心SIT System Integrated Test系统集成测试SVT System Verification Test系统验证测试TDT Technical Development Team技术开发团队TPM Transformation Progress Metrics变革进展衡量指标TPP Technical Planning Process 技术计划流程TQM Total Quality Management全面质量管理TSPDT PDT Technical Support member PDT技术支持成员UCD User Centered Design以用户为中心的设计VOC Voice of Customer客户的意见WBS Work Breakdown Structure工作分解结构。

词典缩略语表 ABBREVIATIONSabbr abbreviation (略) 略语adj, adjj adjective(s) (形) 形容词adv, advv adverb(s) (副) 副词adv part adverbial particle (副接) 副词接语aux auxiliary (助) 助动词[C] countable noun (可数) 可数名词conj conjunction (连) 连接def art definite article (定冠) 定冠词eg for example (例如) 例如esp especially (尤指) 尤指etc and the others (等) 等等ie which is to say (意即) 意即indef art indefinite article (不定冠词) 不定冠词inf infinitive (不定词) 不定词int interjection (感) 感叹词n noun(s) (名) 名词neg negative(ly) (否定) 否定的(地)part adj participial adjective (分形) 分词形容词pers person (人称) 人称pers pron personal pronoun (人称代) 人称代名词pl plural (复) 复数(的)pp past participle (过去分词) 过去分词pref prefix (字首) 字首prep preposition(al) (介词) 介词，介系词，介词的pron pronoun (代) 代名词pt past tense (过去) 过去式sb somebody (某人) 某人sing singular (单) 单数(的)sth something (某事物) 某物或某事suff suffix (字尾) 字尾[U] uncountable noun (不可数) 不可数名词US America(n) (美) 美国(的)v verb(s) (动) 动词[VP] Verb Pattern (动型) 动词类型vi verb intransitive (不及物动词) 不及物动词vt verb transitive (及物动词) 及物动词→ look at (察看) 参看♂ male (男性) 男性(的) ♀ female (女性) 女性(的)。

常用缩略语表abbr (also abbrev)abbreviation缩写AD anno domini公元a．m． (US A．M．)before midday上午Apr April四月 Aug August八月Ave Avenue街BA Bachelor of Arts文(科)学士BBC British Broadcasting Corporation英国广播公司BC before Christ公元前BSC Bachelor of Science理(科)学士CD-ROM Compact-Disc Read一only Memory光盘只读存储器cf compare比较CIA(US) Central Intelligence Agency中央情报局cl centilitre(s)厘升 cm centimetre(s)厘米Co 1．company公司；2．county郡，县Corp(US) Corporation公司cv curriculum vitae简历Dec December十二月Dept department部门Dip diploma文凭Dr doctor博士，医生EC European Community欧洲共同体eg for example例如 esp especially尤其etc et cetera；and SO on，and other things of a similar kind等等ext extension number of a telephone电话分机号码F Fahrenheit华氏FA(Brit) Football Association(英国)足球协会FBI(US) Federal Bureau of Investigation联邦调查局fig figure，illustration数字；图形FM frequency modulation调频Fri Friday星期五 ft foot，feet英尺g(also gr or gm) gram(s)克gall gallon(s)加仑GB Great Britain大不列颠GMT Greenwich Mean Time格林威治标准时ha hectare(S)公顷 hr(pl hrs) hour小时Hz hertz赫兹ID identification；identity身份证明ie that is；in other words换句话说，也就是IMF International Monetary Fund国际货币基金组织lnc(also inc)(US) Incorporated股份有限的IQ intelligence quotient智商ISBN International Standard Book Number国际标准书号Jan January～月 Jul July七月 Jun June六月kg kilogram(s)千克 KHz kilohertz千赫(兹)km kilometer(s)千米，公里kph kilometers per hour每小时…公里kW(also kw) kilowatt(s)千瓦Lieut(also Lt) Lieutenant中尉Ltd(Brit) Limited(英国)有限的MA Master of Arts文学硕士Mar March三月 max maximum最大值Messrs Messieurs先生MHZ megahertz兆赫(兹)min l．minimum最小；2．minute(s)分钟ml millilitre(s)毫升mill millimetre(s)毫米Mon Monday星期一IMP(esp Brit) Member of Parliament国会议员mpg miles per gallon每加仑…公里mph miles per hour每小时…公里MSC Master of Science理学硕士mth(US mo)(pl mths，US mos) month月份NATO(also Nato) North Atlantic TreatyOrganization北大西洋公约组织No(also no in US，symbol#)(pl Nos，nos) number号Oct october十月OPEC Organization of Petroleum ExportingCountries石油输出国组织，欧佩克oz． ounce(s)盎司P(pl pp) page页par(also para) paragraph段PC(pl PCs) personal computer个人计算机PhD Doctor of Philosophy哲学博士pl(grammar) plural复数p．m．(US P．M．) after midday下午PO Post Office邮局 PR public relations公共关系qt quart(s)夸脱RAF(Brit) Royal Air Force(英国)皇家空军Rd road大道 ref reference参照Sen l． Senator参议员；2．(also Snr，Sr)Senior 年长的Sq square(measurement)平方St l． Saint圣…；2．street…街Sun Sunday星期日t(US tn) ton(s)吨TB tuberculosis肺结核tel telephone(number)电话(号码)Thur(also Thurs) Thursday星期四TOEFL(US) Test of English as a Foreign Language英语作为外语的考试，托福考试Tue(also Tues) Tuesday星期二TV television(set)电视(机)，UFO(also ufo) unidentified flying obj ect不明飞行物UK United Kingdom(England，Scotland，wales and Northern Ireland)联合王国UN United Nations联合国US United States(of America)美国USA United States of America美国，美利坚合众国USSR(until1991) Union of Soviet Socialist Republics苏联V volt(s)伏特VCR video cassette recorder录像机VIP(informal) very important person非常重要的人物vol(pl vols) volume卷W 1．watt(s)瓦特；2．west(ern)西(部的)WC water closet厕所，洗手间Wed Wednesday星期三WP word process sin9；word processor文字处理；文字处理机XL extra large(size)特大yd(pl yds) yard码 yr(pl yrs) year年ADSL Asymmetrical Digital Subscriber Line的缩写，又名网络快车。

商务英语词汇：常用缩略语表(O)o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 工作效率oz ounce(s) 盎司ozws. otherwise 否则【。

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。

AL------ Liên đoàn các nước A - rập ( 阿拉伯国家联盟)ADB------ Ngân hàng phát triển Châu Á( 亚洲开发银行)AFTA------ Khu thương mại tự do ASEAN ( 东盟自由贸易区)ANZUS------ Khối quân sự Mỹ, Ô-xtrây-li-a,Niu Di-lân(Tân Tây Lan) ( 澳新美安全条约)APEC------ Ủy ban hợp tác kinh tếChâu Ávà Thài Bình Dương ( 亚太经济合作组织)ASEAN------ Các nước Đông NamÁ ( 东南亚国家联盟)ASIAD------ Đại hội thể thao Châu Á( 亚洲运动会)BIS------ Ngân hàng thanh toán quốc tế ( 国际清算银行)CCC------ Hội đồng hợp tác hải quan quốc tế ( 国际关税合作理事会) CICR------ Hội chữ thập đỏ quốc tế ( 国际红十字会)CIDSE------ Tổ chức hợp tác quốc tế vì sự phát triển vàđoàn kết ( 国际社会经济发展合作组织)IOC(CIO)------ Ủy ban Ô-lim-pích quốc tế ( 国际奥林匹克委员会)CISAC------ Hiệp hội các tác giả và nhạc sĩ thế giới ( 作家及作曲家协会国际联合会)EEC------ Cộng đồng kinh tếChâu Âu ( 欧洲经济共同体)EFTA------ Hội buôn bán tự do Châu Âu ( 欧洲自由贸易联盟)ECOSOC------ Hội đồng kinh tế vàxã hội LHQ ( 联合国经济及社会理事会) ESCAP------ Ủy ban kinh tế vàxã hội của Châu Á và Thái Bình Dương ( 亚太地区经济- 社会委员会)EU------ Liên minh Châu Âu ( 欧洲联盟)FAO------ Tổ chức lương thực và nông nghiệp của LHQ ( 联合国粮食及农业组织)FIFA------ Liên Đoàn bóng đá quốc tế ( 国际足球协会联合会)G - 7------ Bẩy nước công nghiệp ( 七国工业集团)IAEA------ Cơ quan năng lượng nguyên từ quốc tế ( 国际原子能机构) IATA------ Tổ chức vận tải hàng không quốc tế ( 国际航空运输协会)IEA------ Cơ qu an năng lượng quốc tế ( 国际能源机构) INTERCOSMOS------ Chương trình hợp tác nghiên cứu vũtrụ ( 宇宙研究合作计划) IBRD------ Ngân hàng quốc tếđểkhôi phục vàphát triển ( Ngân hàng thếgiới ) ( 国际建设开发银行)IFAD------ Quỹphát triển nông nghiệp của LHQ ( 联合国农业发展基金组织)ICRC(CICR)------ Ủy ban quốc tế Chữ thập đỏ ( 国际红十字会)ILO------ Tổ chức lao động quốc tế ( 国际劳动委员会)ICAO------ Tổ chức hàng không dân dựng quốc tế ( 国际民用航运组织) IMF------ Quỹ tiền tệ quốc tế ( 国际货币基金组织)IUS------ Hội liên hiệp Học sinh đại học quốc tế ( 国际大学生联盟)IPU------ Tổ chức liên minh quốc hội ( 国会联盟组织)LAEA------ Tổ chức năng lượng nguyên từ thế giới ( 世界原子能组织) NATO(OTAN)------ Khối Bắc Đại Tây Dương ( 北大西洋公约组织)OANA------ Tổ chức các hấng thông tấn Châu Á - Thái Bình Dương ( 亚洲太平洋通讯社组织)OAS(OEA)------ Tổ chức các nước châu Mỹ ( 美洲国家组织)OAU------ Tổ chức thống nhất châu Phi ( 非洲统一组织)OCA------ Hội dồng Ô-lim-pích Châu Á ( 亚奥理事会)ODA------ Tổ chức viện trợ phát triển Châu Á ( 亚洲开发组织)OIJ------ Tổ chức các nhà báo ( 国际新闻工作者组织)OPEC------ Tổ chức các nước xuất khẩu dầu mỏ ( 石油输出国组织) OAPEC------ Tổ chức các nước A-rập xuất khẩu dầu mỏ ( 阿拉伯石油输出国组织)OECD------ Tổ chức hợp tác và phát triển kinh tế ( 经济合作与开发组织) PAM------ Chương trình lương thực thế giới ( 世界粮食计划署) PECC------ Tổ chức hội nghị hợp tác kinh tếThái Bình Dương ( 太平洋经济合作会议组织)SELA(LAES)------ Hệ thống kinh tế Mỹ La-tinh ( 拉丁美洲经济体系)SNG------ Cộng đồng các nước cộng hòa độc lập ( 独联体)UN(ONU)------ Liên hợp quốc ( LHQ ) ( 联合国)UNDP------ Chương trình phát triển của LHQ ( 联合国开发计划署) UNCTAD------ Hội nghị của LHQ vềthương mại và phát triển ( 联合国贸易发展委员会)UNEP------ Chương trình môi trường của LHQ ( 联合国环境规划署)UNFPA------ Quỹ LHQ về hoạt động dân số ( 联合国人口活动基金会) UNICEF------ Quỹ nhi đồng LHQ ( 联合国儿童基金会)UNHCR------ Cao ủy LHQ về vấn đề những người tị nạn ( 联合国难民事务高级专员办事处)UNIDO------ Tổ chức của LHQ về phát triển công nghiệp ( 联合国工业发展组织)UNESCO------ Tổ chức của LHQ về giáo dục, khoa học và văn hóa ( 联合国教育、科学及文化组织)WB------ Ngân hàng thế giới ( 世界银行)WEF------ Diễn đàn kinh tế thế giới ( 世界经济论坛)WHO(OMS)------ Tổ chức Y tế thế giới ( 世界(公共)卫生组织)WTO------ Tổ chức thương mại thế giới ( 世界贸易组织)。

商务英语常用缩略语表以及完整的报价单内容商务英语常用缩略语表a accepted 承兑AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value) 从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur.curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议。

商务英语常用缩略语表a accepted 承兑AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value) 从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险）全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business Investment Corporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEA TO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院。

付録（四）日漢貿易用略語対照表略語日本語中国語AAA 輸入自動承認制进口自动许可制度AR オール·リスク一切险（综合险）ABCコード商業コード商业代码acpt引き受け承兑、接受a/c pay支払金額应付账款a/c rec受け取り金額应收账款ACSA物品役務相互融通協定物品相互通融协定A/D手形発行後出票后ADFアジア開発基金亚洲开发基金ADR米国預託証券美国寄存收据af運賃先払い预付运费AFA自動外国為替配給制自动外汇分配制度AFDBアフリカ開発銀行非洲开发银行AFEB 確認済み国際為替銀行已核准的外汇银行AIQ輸入自動割当制自动进口配给制AM相互保険相互保险AMAアメリカマーケティング協会美国营销协会AN着荷通知到货通知ANSIアメリカ国家規格協会美国国家规格协会A/P支払依頼状委托付款证A/P購入依頼状委托购买证A/P付加保険料附加保险费A/P支払済み付讫APEX事前購入の国際航空運賃割引制度机票预购打折制度APUアジア清算銀行亚洲支付同盟A/Rオール·リスク一切险、综合险A/S一覧後见票后A/S一覧払い见票即付ASPアメリカ国内販売価格美国销售价格ASQCアメリカ品質管理協会美国质量管理协会ATAカルネ临时过境证ATL実際全損实际全损ATS自動振替サービス自动转存服务A/V従価、アドウァロレム从价A/W正味重量实际重量AWBエア·ウィー·ビル空运单BB/Aレート銀行引き受け利子率银行承兑利率BANCS都市銀行共通の自動現金入出システム城市银行统一现金进出系统B/B買入為替手形买入汇票BBレシオ出荷額に対する受注額の比率发货额与定货额的比率B/C代金取り立て手形托收汇票B/D銀行手形割引银行贴现BDR無記名預託証券一般寄存票据BEI欧州投資銀行欧洲投资银行BETRO英国貿易振興会英国贸易振兴会B/E手形汇票B/E入港届入港申报表BIG国際決済銀行国际清算银行B/G保税貨物保税货物BL銀行間借款（バンクローン）银行间贷款B/L船荷証券提货单B/N荷渡し記録交货记录BO支社分公司BOE英国中央銀行英国银行BOJ日本銀行日本银行BP支払う手形应付票据BR受け取り手形应收票据BS売り渡し証書出售、转让证明书B/S再輸入免税状再进口免税证B/S貸借対照表借贷对照表B/S一覧払い手形即票BTN国際関税品目表布鲁塞尔税则分类(ブリユッセル関税品目分類表)BTT 銀行電報為替手形银行电汇CCB用船契約価格の標準計準法租船合同价格标准计算法CB単純為替手形光票CB転換社債公司债权转换CBD先払い交货前付款CBS船積み前の代金先払い装船前预付货款CBO米連邦議会予算事務局美国议会预算总署C&C配達無しの現金売り不送货的现金销售CC現行価格时价CCC関税協力協議会关税合作理事会CCCN関税協力協議会品目分類表关税合作理事会税则分类表CCI商工会議所商工会议所CD現金自動支払機自动取款机CD譲渡性定期預金証書可转让定期存款单CEA米大統領経済諮問委員会美国总统经济咨询委员会CEO最高経営責任者最高经营责任人C&F運賃込値段成本加运费条件CFSコンテナ·ステーシュン集装箱货运站CHスペース货舱CH証券交換所票据交换所CH税関海关chq小切手支票CI景気総合指数商况综合指数CI国際消費者監視行動網国际消费监督网CI領事署名送り状领事签证发票C/I保険証券保单CIF保険料運賃込値段成本、保险加运费价格CIF関税込条件税関込条件成本、保险、运费加关税CIF通関費用通関費用込み条件成本、保险、运费加通关费込み条件CIF&C 保険料運賃手数料込値段成本、保险、运费加佣金CIF&I 保険料運賃手数料込値成本、保险、运费加佣金CIFに関する国際統一規則CIF买卖契约统一规则CIM コンピューターを使った一貫生産电脑控制生产线CIQ 税関、出入国管理、検疫出入国海关、入境管理、检疫出入的の際必須手続き必要手续CITES絶滅に瀕する種の貿易に関する有关濒临灭绝物种的贸易条约条約CITO 国際貿易憲章国际贸易宪章CL貨物(コンテナ) 整箱货（集装箱）CLP 荷造明細票パッキング·リスト装箱单C/N出荷通知发货通知C/N 荷印証明货记证明C/O原産地証明書产地证明书C/O転送转交COD荷着現金払、代金引換渡し货到付款、交货付款DOGSA海上運輸法海洋运输法cont契約合同cos船積み支払装船时付款C/P 船契約書用租船合同CQD 早出习惯快速装卸CR コンシューマーリーサーチ(商品の消费调查(商品评价及消费者动向调查)評判や消費者の動向などの調査）CT載貨トン载货吨位CTL推測全損推定全损CWOオーダー預金支払订货付款、随定单付款DDA貨物自動仕分け機货物自动分类机D/A手形引受書類渡し条件、承兑交单引き受け渡しDB荷為替手形跟单汇票、押汇D/C割引贴现DCブランドデザイナーやメーカーの表现设计师和厂家鲜明个性個性をはっきり打ち出服饰的通称した服飾類ブランドの総称DD直接取引直接交易D/Dバース荷渡し码头交货D/D一覧払い手形即期汇票、跟单汇票D/D為替金、参着為替票汇D/F空積み運賃空舱运费DI景気動向指数景气动向指数DINドイツ工業品標準規格德国工业产品标准规格DJダウ·ジョーズ道琼斯指数D/M早出料、デスパッチ速遣费D/O売り渡し伝票交货单DOTアメリカ運輸省美国交通部D/P手形金支払書類渡し条件、付款交单支払渡しDPV税込み価格完税价格DRバース領収書码头收据DR預託証券寄存单据dt納期交货期DVD 直径１２ミリの大容量の光ディスDVDク·デジタル方式で最長２４０分の動画と音声を高画質·高音質で記録再生できる(デジタル·ビデオ·ディスク）DW載貨重量、積載量载重量DWT載貨重量トン载重吨位EEBコンピューター化した銀行業務电脑控制银行业务ECコンピューターでの電子商取引利用电脑的商业交易（电子商务）E/D輸出申告書出口申报单EDR欧州預託証券欧洲寄存收据EIB欧州投資銀行欧洲投资银行EIBアメリカ輸出入銀行美国进出口银行E/L輸出承認状出口许可证EMS国際ビジネス郵便国际商务邮政EPA日本経済企画庁日本经济计划厅ETA予定到着時間预计到达时间ETD予定出発時間预计离港时间ETE予定開港時間预计开港时间exch両替、為替、取引所兑换、汇兑、交易所exd検験済已检验、验讫FFA貨物運送代理店货物运送代理行FA外貨資金配給制度外汇配额制度faa海損不担保一切海损不赔FAK同率同一费率FAQ FAQ条件、標準品大路货、良好平均品质FAS出発港船側渡し启运港船边交货FB運賃ビル运费单FBE外国為替手形外国汇票FC独占販売権を持つ加盟店システム有独家销售权的加盟店FC&C捕獲拿捕不担保捕获拘留除外条约FCL C/L貨物整箱货FCL C/Lコンテナ貨物整集装箱货f/d自由港自由港FFA船側荷渡し船边交货FGA共同海損不担保共同海损不赔FIO積卸費船主無負担船主不负担装卸费F/L運賃リスト运价表FM不可抵抗力不可抗力FMV公正市場価格公平市价FOB本船荷渡し离岸价、船上交货FOBS船室渡し舱底交货FOR汽車渡し火车交货FOTトラック上で荷渡し车上交货FP単独海損不担保单独海损不赔、平安险frt.pd.運賃支払済み运费已付frt.ppd.運賃先払い运费预付FTAA米州自由貿易圏美洲自由贸易圈FTC公正取引委員会公正交易委员会FTCアメリカ連邦取引委員会美国交易委员会FWD淡水損失淡水损失fy.pd.支払済み付讫GG7先進七ヶ国蔵相·中央銀行发达7国财政部长中央総裁会議银行会议GA共同海損担保共同海损GARP地球大気開発計画、ガープ地球大气污染开发计划GBCドイツ無記名証券德国一般单据gbqアレーム貨物故障货物GDE国内総支出国内总支出GDP国内総生産国内生产总值GG方式産油国と消費国間の原油の产油国和消费国间政府间政府間取引的原油贸易GMQ適商銘柄上好可销的品质GND国民総需要国民总需求GNP国民総生産国民生产总值GNS国民総供給国民总供给GNW国民総福祉国民总福利GSW企業のサラリーマン総福祉企业职员总福利Gr.R.T.登録トン数注册总吨位gr.wt. 総重量毛重GT総トン数总吨位GTC取り消しあるまで有効撤消前有效GTM本月中有効本月中有效GTW今週中有効本周中有效HHBホームパンキングサービス、家庭用银行转账支付电脑銀行口座の振興や支払など终端系统が家庭の端末機からできる仕組みHO本社总公司Hr港港口IIBF国際銀行業務国际银行业务IBI国際投資銀行国际投资银行I/D輸入申告書进口申告单IFAW国際動物愛護基金国际动物保护基金IFC国際金融会社国际金融公司IGA国際殻物協定国际谷物协定I/L輸入許可書进口许可证IMF借款国際通貨基金借款国际货币基金信贷IMF引き渡し権国际货币基金组织提款权INCOTERM国際貿易条件釈明通則国际贸易条件解释通则IOP全額賠償不论损失率如何全部赔偿IQ輸入割当制度进口配给制ITC国際貿易センター国际贸易中心ITC国際貿易憲章国际贸易宪章IWA国際小麦協定国际小麦协定IWS国際羊毛事務局国际羊毛署JJA日本農業共同組合(農協) 日本农协JAN日本工業規格制定の標準日本工业规格制定的标准商品用バーコード商品代码JAS日本農林規格日本农林业标准JC日本身代わり証券、外国企業日本代替外国发行股票が日本国内で原株券の身代わり証券を発行する方式JES日本技術標準規格日本机械标准JDR日本預託証券日本寄存单据JIS日本工業標準(ジス)日本工业标准KKD輸出ノックダウン輸出出口组装贸易LL/A荷揚げ代理卸货代理行L/A授権状、依頼状授权书LASHラッシュ船(貨物を積んだはし载驳船けをそのまま積める輸送船L/C信用状信用证LFローファット飲料低脂肪饮料L/G保証状保证书Ltd.有限会社有限公司L/H荷為替手形約定書、荷為替质押证书手形副書LI書信電報书信电报L/I賠償保証状赔偿保证书lkg漏損渗漏LL食品長期保存食品长期保存食品LWL載貨重量線载重线MMマーク生活用品品質奨励マーク生活用品质量奖励标记matg保証金保证金、押金MBO目標管理目标管理MCマージナル·コスト、限界費用极限费用m/d一覧後……月払い出票日后……个月付款MD商品化計画商品化计划MEA製造メーカー外国販売代理制造商国外销售代理人Memo.覚書备忘录M/F積み荷目録载货单MFN通商·航海条約などの最恵国最惠国MI海上保険海上保险MIC企業の間接部門効率化計画企业相关部门提高效率计划min.最低限界、最小最低限度MIP海上保険証券海上保单MITI日本通商産業省日本工商部ｍk包装印包装标志MMA短期金融市場預金勘定短期金融市场存款结算M/O送金書汇款单MT書信送金信汇M/Tトン公吨Nn/a引き受け拒絶拒绝承兑、不接受NBERアメリカ経済調査局美国经济调查署N/C新規用船契約新租船契约NCV商業価値無し无商业价值N/F預金無し无存款NG純益纯收益、纯利NICB経済動向の調査调查经济动向NL純損纯损、净损失NM無装運標志无装运标志NN無署名手形（票据）无签名NPO非営利民間組織非营利民间组织N/R品用意案内备货通知NS在庫無し、ノーストック无存货NSF預金不足存款不足NSI国民生活指標国民生活指数NTB日本信託銀行日本信托银行NTB貿易の非関税障壁非关税壁垒NW正味重量净重NYMEXニューヨーク商品取引所纽约商品交易所NYSEニューヨーク証券取引所纽约证券交易所OOA延べ払い赊销O/B開設銀行开证银行O/C未定港用船契約货港未定租船合同OF海上運賃海运运费OGL包括的輸入許可制（一定の限定まで許公开一般许可证可申請無しで特定の商品の輸入許可制度）OITアメリカの国際通商局美国国际贸易署OITアメリカ国際通商局物質美国国际贸易署物资（根据米国輸出統制法によって規制される物質）OMA市場秩序維持協定维持市场秩序协定OR船主負担リスク船舶所有者承担风险O/R送金汇款OTAアメリカ連邦議会技術評価局美国议会技术评定会ovldオーバー超载PPIA先払い预付货款P/A単独海損水渍PAP発展途上国産業の積極的发展中国家积极调整产业調整政策政策Pat.特許、特許権专利payt支払う付款PB 自家商標(スーパーなどの大手小自家商标（超市等大商家的売り業者が独自設定したの商標）独自商标）PCE個人消費支出个人消费支出P&L損益盈亏pd支払済付讫PD物質の流通物资流通PD港使用料港务费PER株価収益率股票收益率pl一部損失部分亏损PLI国民生活指標国民生活指标pm保険料保费P/N日付後払為替期票PO郵便為替邮汇POC寄港地停靠港POD荷渡し時支払交货时付款POE輸入港、通関港貿易で进口港、通关港抵港交货到着港渡しPOP広告購買時点広告店头广告POR避難港避难港POSシステム販売時点情報管理システム销售信息管理系统（利用商品のバーコードを利用して商品代码管理、库存、进货販売·在庫·仕入管理を行う系统）システム）PP生産者価格厂商价格PP代理代理PPM百万パーセント百万分率PQS貿易の比例割当制贸易比例配给制QQ検疫检疫QC品質管理质量管理QCサークル品質管理の現場グループ现场质量管理组Q/D早出快速装卸、快递QIP品質改善計画质量改良计划qlty品質品质QRS早期応答システム(販売情報销售信息快速反馈系统などを直ちに生産に反映させ、流通を簡素化する組織）quty数量数量Rrd受領済み收讫R/D手形発行者と商談与出票人接洽RDC条約条款rept領収書收据RFWD雨濡れ危険淡水淋雨险RPS小売物価統計調査零售价统计调查SSAC 日本宇宙開発委員会日本宇宙开发委员会SC救助費救助费SD海損海损SD船積み書類装运单据sd荷不足交货不足S/D一覧払い為替手形即期汇票SDS特別割引販売特别减价SFF IMFの補助的融資制度国际货币基金补助融资制度SHEX日と祝日除外星期天和假日除外SHINC日と祝日込み星期天和假日在内SI国際単位系国际度量衡制度sigサイン済み已签sig署名署名SITC標準国際貿易分類标准国际贸易分类S/L海難救助損失海难救助损失SN船積み案内書装船通知单S/O買手選択买方选择S/O船積み指図書装货单SOCAP米国の企業内消費者問題美国企业内消费者问题専門家会議专家会议SOS海難信号海难信号SP出発港启运港SQC統計的品質管理统计式质量管理spec説明書、スペック说明书、规格SR本船貨物受領書本船收货单SR積荷目録货单SS船轮船SSBC沈没、火災、衝突沉没、火灾、碰撞SSDDS セルフサービス方式の安売り自选低价商场stor 倉庫使用料仓存费SUNFED国連経済開発特別基金联合国经济开发特别基金TTB一覧後定期払為替手形远期汇票TB米財務省発行の短期証券美国财务部发行的短期证券TB日本の短期国債日本短期国债TCブランド有名タレントのイメージがキャ商品化的名牌ラクターを盛り込んでデザインしたブランドTE(TNC)多国籍企業，超国家企業跨国企业tfr振り替え转账TIFFE 東京金融先物取引所东京金融期货交易所TIP税制を基盤とした所得政策以税制为基础的所得税政策TL全海損全损TLO全損のみ担保仅保全损TMO電報為替手形电汇汇票TOB企業買収ための株式公開買い（购买企业用）股票公开付け制度收购制度TOPIX東京株価指数东京股票指数TPM技術管理技术管理TPM総合生産保全综合生产维修TPM米国のトリガー価格制度美国的引信价格制度TPND盗難と不着危険遭窃及提货不着险TQC企業内総合品質管理综合质量管理T/R信託領収書信托收据TRT商標登録条約商标登记条约TSE東京証券取引所东京证券交易所TT電報為替电汇TTB買入電報為替买入电汇TTP支払う電報為替应付电汇TTR受取電報為替应收电汇TWI産業内（監督者）訓練行业内管理人培训UUCC国際著作権協定国际著作权协定UCP信用状統一規則信用证统一规则VVAN付加価値通信網增值通信网VAT付加価値税增值税VC任意連鎖店自由连锁店VRA輸出自主規制協定出口自动限制协定WWA単独海損担保水渍险WCS世界自然資源保全戦略世界自然资源保护战略WFP国連世界食糧計画联合国世界粮食计划WPI卸売物価指数批发物价指数wr倉庫受領書仓库收据WRI戦争保険战争险W/Wクローズ倉庫間条約仓至仓条款11。

（缩略语表）3D three-d imensional 三维的（13A）AAL A TM a daptation l ayer 异步传输模式适配层（8C）ACK ack nowledgement 确认，应答（2B）ADO A ctiveX D ata O bject ActiveX数据对象（7C）AI a rtificial i ntelligence 人工智能（5A）AIX a dvanced i nteractive e x ecutive 高级交互执行系统（3A）ALGOL Algo rithmic L anguage ALGOL语言，算法语言（4A）AM a mplitude m odulation 调幅（8B）ANSI A merican N ational S tandards I nstitute 美国国家标准协会（5C）AOL A merica O n l ine 美国在线服务公司（11A）API A pplication P rogram I nterface 应用程序接口（4B）ARP A ddress R esolution P rotocol 地址解析协议（10B）ARPANET A dvanced R esearch P rojects A gency net ARPA 网，阿帕网（8B）ASCII A merican S tandard C ode for I nformation I nterchangeASCII 码，美国国家信息交换标准代码（5C）ASP A ctive S erver P ages 活动服务器网页（3C）AT&T A merican T elephone and T elegraph 美国电话电报公司（3A）ATM A synchronous T ransfer M ode 异步传输模式（3B）ATM a utomated (或a utomatic) t eller m achine 自动柜员机，取款机（13A）BASIC B eginner’s A ll-purpose S ymbolic I nstruction C odeBASIC 语言，初学者通用符号指令码（4A）BBS b ulletin b oard s ystem 公告板系统（14B）BDE B orland D atabase E ngine Borland数据库引擎（7C）BIOS B asic I nput O utput S ystem 基本输入输出系统（2A）BSD B erkeley S oftware D istribution 伯克利软件发行中心（3A）CB c itizens b and 或C itizens’ B and 民用波段，民用电台频带（8A）CD c ompact d isc 光盘（2C）CD-R c ompact d isc-r ecordable 可刻录光盘（2C）CD-ROM c ompact d isc r ead-o nly m emory 只读光盘（存储器）（2A）CD-RW c ompact d isc-r e w ritable 可擦写光盘（2C）CIO c hief i nformation o fficer 首席信息官（13B）COBOL Co mmon B usiness-O riented L anguage COBOL 语言，面向商业的通用语言（4A）COM C omponent O bject M odel 组件对象模型（3C）CORBA C ommon O bject R equest B roker A rchitecture 公用对象请求代理程序体系结构（4C）CPU c entral p rocessing u nit 中央处理器（1B）CRC c yclic r edundancy c heck 循环冗余码校验（8C）CRC C yclic R edundancy C ode 循环冗余代码（2B）CRT c athode r ay t ube 阴极射线管（2A）CSMA-CD C arrier S ense M ultiple A ccess-C ollision D etect 带有冲突检测的载波侦听多路访问（9A）DARPA D efense A dvanced R esearch P rojects A gency （美国）国防部高级研究计划局（8B）DBCS D ouble B yte C haracter S et 双字节字符集（5C）DBMS d ata b ase m anagement s ystem 数据库管理系统（7A）DC d irect c onnection 直接连接（11C）DCOM D istributed C omponent O bject M odel 分布式组件对象模型（7C）DEC D igital E quipment C orporation （美国）数字设备公司（2B）DES D ata E ncryption S ystem 数据加密系统（9A）DLL d ynamic-l ink l ibrary 动态链接库（5C）DML D ata M odification L anguage 数据修改语言（7A）DOS d isk o perating s ystem 磁盘操作系统（3A）DQDB d istributed q ueue d ual b us 分布式队列双总线（8C）DSL D igital S ubscriber L ine 数字用户线路（8A）DUN D ial-U p N etworking 拨号联网（9C）DVD d igital v ideo d isk 数字视盘（1B）d igital v ersatile d isk 数字多功能光盘（1B）DVD-R d igital v ersatile d isk-r ecordable 可刻录DVD 光盘（2C）DWDM Dense Wave Division Multiplexing 密集波分多路技术（8B）EBONE E uropean Back bone 欧洲骨干网（8B）EC e lectronic c ommerce 电子商务（13A）EDI E lectronic D ata I nterchange 电子数据交换（13A）EFT E lectronic F unds T ransfer 电子资金传送（系统），电子资金转账（13A）ENIAC E lectronic N umerical I ntegrator A nd C omputer 电子数字积分计算机，ENIAC 计算机（1A）ERD e ntity r elationship d iagram 实体关系图（7A）FAQ f requently a sked q uestions 经常提出的问题，常见问题（1C）FDDI f iber-d istributed d ata i nterface 光纤分布式数据接口（8C）FIPA F oundation for I ntelligent P hysical A gents 智能物理代理基金会（12C）FM f requency m odulation 调频（8B）FORTRAN For mula Tran slation FORTRAN语言，公式翻译程序语言（4A）FTP F ile T ransfer P rotocol 文件传输协议（3B）G7 G roup of Seven 西方七（大工业）国（8B）GB g iga b yte 吉字节，千兆字节（2C）Gbps g iga b its p er s econd 吉位每秒，每秒千兆位（3C）GII G lobal I nformation I nfrastructure 全球信息基础设施（8B）GIS g eographic i nformation s ystem 地理信息系统（12B）GPS G lobal P ositioning S ystem 全球卫星定位系统（1B）GUI g raphical u ser i nterface 图形用户界面（1B）HDLC h igh-level d ata l ink c ontrol 高级数据链路控制规程（8C）HTML H yper t ext M arkup L anguage 超级文本标签语言（5B）HTTP H yper t ext T ransfer P rotocol 超文本传输协议（6A）I/O i nput/o utput 输入∕输出（1B）IBM I nternational B usiness M achines （美国）国际商用机器公司（2B）IC i ntegrated c ircuit 集成电路（1A）ICMP I nternet C ontrol M essage P rotocol 网间信报控制协议（10B）ICSA I nternational C omputer S ecurity A gency 国际计算机安全代理公司（14B）ID id entification 身份证明（7B）IEEE I nstitute of E lectrical and E lectronics E ngineers （美国）电气和电子工程师协会（8C）InterNIC NSFnet (Inter net) N etwork I nformation C enter Internet 网络信息中心（14C）IP I nternet P rotocol Internet协议，网际协议（8B）IPX I nternetwork P acket E x change 网间报文交换，互联网络包交换（3B）IS I nternational S tandard 国际标准（2C）ISA I ndustry S tandard A rchitecture 工业标准结构（2B）ISDN I ntegrated S ervices D igital N etwork 综合业务数字网（3B）ISO I nternational S tandards O rganization 国际标准化组织（6A）ISP I nternet s ervice p rovider 因特网服务提供者（3B）ISV i ndependent s oftware v endor 独立软件推销商（或开发商）（13B）IT i nformation t echnology 信息技术（12A）K k ilobyte 千比特（11C）KB/sec k ilo b yte/sec ond 千字节∕秒（2C）Kbps K ilo b its p er s econd 千比特每秒（11A）LAN l ocal a rea n etwork 局域网（1B）LANE l ocal a rea n etwork e mulation 局域网仿真（9B）LAPD l ink a ccess p rocedures on the D channel D 信道连接访问程序（8C）LCD l iquid c rystal d isplay 液晶显示（器）（1B）LISP Lis t P rocessing LISP语言，表处理语言（4A）LSI l arge-s cale i ntegrated 大规模集成（1A）MAC m edia a ccess c ontrol 媒体接入控制，媒体访问控制，媒体存取控制（9B）MAN m etropolitan a rea n etwork 市域网，城域网（8C）MAU m ultistation a ccess u nit 多站访问单元（10A）MB m ega b yte 兆字节（1C）Mb/s m ega b it/s econd 兆位∕秒（8C）MB/sec m ega b yte/sec ond 兆字节/秒（2B）Mbps M ega b its p er s econd 兆位每秒（9B）MBR m aster b oot r ecord 主引导记录（14B）MFC M icrosoft F oundation C lass 微软基础类（4B）MIS M anagement I nformation S ystem 管理信息系统（9B）MPEG M oving P ictures E xperts G roup 运动图像专家组（2C）MSAU m ulti s tation a ccess u nit 多站访问单元（10A）MS-DOS M icro s oft D isk O perating S ystem 微软（公司）磁盘操作系统（3A）msec m illi sec ond 毫秒（2B）MSN M icro s oft N etwork 微软网络（微软提供的网络在线服务）（11A）MTA m essage t ransfer a gent 报文传送代理（11B）MTS M icrosoft T ransaction S erver 微软事务服务器（7C）MUA m ail-u ser a gent 邮件用户代理（11B）MX m ail e x change 邮件交换（14C）NAK n egative ack nowledgement 否定确认，否定应答（2B）NCP N etwork C ontrol P rogram 网络控制程序（8B）NEC N ippon E lectric C ompany 日本电气公司（2B）NII N ational I nformation I nfrastructure 国家信息基础设施（13A）NIIAC A dvisory C ouncil on the N ational I nformation I nfrastructure（美国）国家信息基础设施顾问委员会（8B）NNTP N etwork N ews T ransfer P rotocol 网络新闻传输协议（10B）NOS n etwork o perating s ystem 网络操作系统（9C）ns n ano s econd 纳秒，毫微秒，10_9 秒（8C）NSFNET N ational S cience F oundation Net work （美国）国家科学基金会网络（8B）NTFS NT F ile S ystem NT 文件系统（3C）OCX O LE c ustom c ontrol OLE定制控件（5B）ODBC o pen d ata b ase c onnectivity 开放式数据库连接（性）（5B）OLE o bject l inking and e mbedding 对象链接和嵌入（5B）OMG O bject M anagement G roup 对象管理组（6A）OS o perating s ystem 操作系统（3A）PARC P alo A lto R esearch C enter （施乐公司）帕洛阿尔托研究中心（3A）PBD P ower B uilder D LL PowerBuilder动态链接库（5C）PBL P ower B uilder l ibrary PowerBuilder库（5C）PC p ersonal c omputer 个人计算机（6A）PCI P eripheral C omponent I nterconnect 外部设备互连（总线），外围元件互连（2B）PDA p ersonal d igital a ssistant 个人数字助理（13A）PID P acket Id entification 包类型标识（2B）PLIP P arallel L ine I nterface P rotocol 并行线路接口协议（3B）POP P ost O ffice P rotocol 邮局协议（3B）POSIX P ortable O perating S ystem I nterface for UNI X 可移植的UNIX 操作系统（3B）PROLOG Pro gramming in Log ic PROLOG语言，逻辑程序设计语言（4A）PSTN p ublic-s witched t elephone n etwork 公用交换电话网（8C）PVC p ermanent v irtual c ircuit 永久虚电路（9B）QoS q uality o f s ervice 服务质量（9B）R & D r esearch and d evelopment 研究与开发（15A）RAM r andom a ccess m emory 随机（访问）存储器（2A）RAS R emote A ccess S ervice 远程访问服务（9C）RDO R emote D ata O bject 远程数据对象（5B）RF r adio f requency 射频；无线电频率（1B）RISC r educed i nstruction s et c omputing 精简指令集计算机（3A）ROM r ead o nly m emory 只读存储器（1A）RPC r emote p rocedure c all 远程过程调用（6B）SIMULA Simu lation La nguage SIMULA 语言，仿真语言，模拟语言（4A）SMB S erver M essage B lock 服务器消息块（3C）SMP s ymmetric m ulti p rocessing 对称多（任务）处理（3C）SNA s ystem n etwork a rchitecture 系统网络体系结构（8B）SNMP S imple N etwork M anagement P rotocol 简单网络管理协议（3B）SOF S tart O f F rame 帧首（2B）SQL s tructured q uery l anguage 结构化查询语言（4A）SVC s witched v irtual c hannel 交换式虚拟通道（8C）SVC s witched v irtual c ircuit 交换虚电路（9B）SVGA S uper V ideo G raphics A rray 超级视频图形阵列（3B）TCO t otal c ost of o wnership 总拥有成本（3C）TCP T ransmission C ontrol P rotocol 传输控制协议（8C）TCP/IP T ransmission C ontrol P rotocol/I nternet P rotocol TCP/IP 协议，传输控制协议∕网际协议（3B）TMP t e mp orary memory 暂（时）存（储）器（1C）UNI u ser n etwork i nterface 用户网络接口（9B）URL U niform R esource L ocator 统一资源定位符，统一联网地址（11A）USB U niversal S erial B us 通用串行总线（2B）UTP u nshielded t wisted p air 非屏蔽双绞线（8C）VAX v irtual a ddress e x tension 虚（拟）地址扩充系统（8B）VB V isual B asic 可视化Basic 语言（14B）VBX V isual B asic c ustom c ontrol 可视Basic 定制控件（5B）VCI v irtual c hannel i dentifier 虚拟通道标识符（8C）VCL V isual C omponent L ibrary （Delphi 的）可视化组件库（7C）VGA V ideo G raphics A rray 视频图形阵列（3B）VLAN v irtual l ocal a rea n etwork 虚拟LAN，虚拟局域网（9B）VLSI v ery l arge-s cale i ntegrated 超大规模集成（1A）VPI v irtual p ath i dentifier 虚拟路径标识符（8C）WAN w ide a rea n etwork 广域网（5B）WAP W ireless A pplication P rotocol 无线应用协议（1B）WIMP w indows-i cons-m enus-p ointing device 窗口-图标-菜单-指点设备（3A）WWW W orld W ide W eb 万维网，WWW 网（3B）XML e X tensible M arkup L anguage 扩展标记语言（12C）。

常用商务英‎语缩略语AA accep‎t ed 承兑AA Audit‎i ng Admin‎i stra‎t ion 审计署AAA 最佳等级abs. abstr‎a ct 摘要a/c, A/C accou‎n t 帐户、帐目a/c, A/C accou‎n t curre‎n t 往来帐户、活期存款帐‎户A&C adden‎d a and corri‎g enda‎补遗和勘误‎Acc. accep‎t ance‎or accep‎t ed 承兑Accrd‎.Int accru‎e d inter‎e st 应计利息Acct. accou‎n t 帐户、帐目Acct. accou‎n tant‎会计师、会计员Acct. accou‎n ting‎会计、会计学Acct.No. accou‎n t numbe‎r帐户编号、帐号Acct.Tit. accou‎n t title‎帐户名称、会计科目ACN air consi‎g nmen‎t航空托运单‎a/c no. accou‎n t numbe‎r帐户编号、帐号Acpt. accep‎t ance‎or accep‎t ed 承兑A/CS Pay. accou‎n ts payab‎l e 应付帐款A/CS Rec. accou‎n ts recei‎v able‎应收帐款ACT advan‎c e corpo‎r atio‎n tax 预扣公司税‎ACU Asia Curre‎n cy Unit 亚洲货币单‎位A.C.V actua‎l cash value‎实际现金价‎值a.d., a/d after‎date 开票后、出票后ADRS asset‎depre‎c iati‎o n range‎syste‎m固定资产分‎组折旧法Adv. advan‎c e 预付款ad.val.,A/V ad valor‎e m to (accor‎d ing value‎)从价Agt. agent‎代理人Agt. agree‎m ent 协议、契约AJE adjus‎t ing journ‎a l entri‎e s 调整分录Amt. amoun‎t金额、总数Ann. annui‎t y 年金A/P accou‎n t paid 已付账款A/P accou‎n t payab‎l e 应付帐款A/P accou‎n ting‎perio‎d会计期间A/P advis‎e and pay 付款通知A/R accou‎n t recei‎v able‎应收帐款A/R at the rate of 以……比例a/r all risks‎（保险）全险Arr. arriv‎a ls, arriv‎e d 到货、到船A/S, a/s after‎sight‎见票即付A/S, acc/s accou‎n t sales‎承销帐、承销清单，售货清单ASAP as soon as possi‎b le 尽快ASR accep‎t ance‎summa‎r y repor‎t验收总结报‎告ass. asses‎s ment‎估征、征税assim‎t. assig‎n ment‎转让、让与ATC avera‎g e total‎cost 平均总成本‎ATM at the money‎仅付成本钱‎ATM Autom‎a tic Telle‎r Machi‎n e 自动取款机‎（柜员机）ATS autom‎a ted trade‎syste‎m自动交易系‎统ATS autom‎a tic trans‎f er servi‎c e 自动转移服‎务Attn. atten‎t ion 注意Atty. attor‎n ey 代理人auct. aucti‎o n 拍卖Aud. audit‎o r 审计员、审计师Av. avera‎g e 平均值a.w. all wool 纯羊毛A/W air waybi‎l l 空运提单A/W actua‎l weigh‎t实际重量BBA bank accep‎t ance‎银行承兑汇‎票bal. balan‎c e 余额、差额banky‎. bankr‎u ptcy‎破产、倒闭Bat batte‎r y 电池b.b. beare‎r bond 不记名债券‎B.B., B/B bill book 出纳簿B/B bill bough‎t买入票据、买入汇票b&b bed & break‎f ast 住宿费和早‎餐费b.c. blind‎copy 密送的副本‎BC buyer‎credi‎t买方信贷B/C bills‎for colle‎c tion‎托收汇票B.C. bank clear‎i ng 银行清算b/d broug‎h t down 转下页Bd. bond 债券B/D bills‎disco‎u nted‎已贴现票据‎B/D bank draft‎银行汇票b.d.i. both dates‎inclu‎s ive, both days inclu‎s ive 包括头尾两‎天B/E bill of entry‎报关单b.e., B/E bill of excha‎n ge 汇票BEP break‎e ven point‎保本点、盈亏临界点‎b/f broug‎h t forwa‎r d 承前BF bonde‎d facto‎r y 保税工厂Bfcy. Benef‎i ciar‎y受益人B/G, b/g bonde‎d goods‎保税货物BHC Bank Holdi‎n g Compa‎n y 银行控股公‎司BIS Bank of Inter‎n atio‎n al Settl‎e ment‎s国际清算银‎行bit binar‎y digit‎两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of ladin‎g提货单B/L origi‎n al bill of ladin‎g origi‎n al 提货单正本‎bldg. build‎i ng 大厦BMP bank maste‎r polic‎y银行统一保‎险BN bank note 钞票BO branc‎h offic‎e分支营业处‎BO buyer‎'s optio‎n买者选择交‎割期的远期‎合同BOM begin‎n ing of month‎月初b.o.m. bill of mater‎i als 用料清单BOO build‎-opera‎t e-own 建造-运营-拥有BOOM build‎-opera‎t e-own-maint‎a in 建造-运营-拥有-维护BOOT build‎-opera‎t e-own- trans‎f er 建造-运营-拥有-转让b.o.p. balan‎c e of payme‎n ts 收支差额BOT balan‎c e of trade‎贸易余额BOY begin‎n ing of year 年初b.p., B/P bills‎payab‎l e 应付票据Br. branc‎h分支机构BR bank rate 银行贴现率‎b.r., B/R bills‎recei‎v able‎应收票据Brok. broke‎r or broke‎r age 经纪人或经‎纪人佣金b.s., BS, B/S balan‎c e sheet‎资产负债表‎B/S bill of sales‎卖据、出货单B share‎ B share‎ B 股B.T.T. bank teleg‎r aphi‎c trans‎f er 银行电汇BV book value‎票面价值Cc. cents‎分C cash; coupo‎n; curre‎n cy 现金、息票、通货C centi‎g rade‎摄氏（温度）C. A. chart‎e red accou‎n tant‎; chief‎accou‎n tant‎特许会计师‎、主任（主管）会计师C. A. comme‎r cial‎agent‎商业代理、代理商C. A. consu‎m ers' assoc‎i atio‎n消费者协会‎C/A capit‎a l accou‎n t 资本帐户C/A curre‎n t accou‎n t 往来帐C/A curre‎n t asset‎s流动资产C. A. D cash again‎s t docum‎n et 交单付款can. cance‎l led 注销cap. capit‎a l 资本CAPM capit‎a l asset‎prici‎n g model‎固定资产计‎价模式C. A. S. cost accou‎n ting‎stand‎a rds 成本会计标‎准c. b., C. B. cash book 现金簿CBD cash befor‎e deliv‎e ry 先付款后交‎货C. C. cashi‎e r's check‎银行本票C. C contr‎a credi‎t贷方对销c/d carri‎e d down 过次页、结转下期CD certi‎f icat‎e of depos‎i t 存单c/f carry‎forwa‎r d 过次页、结转CG capit‎a l gain 资本利得CG capit‎a l goods‎生产资料、资本货物C. H. custo‎m house‎海关C. H. clear‎i ng house‎票据交换所‎Chgs charg‎e s 费用Chq. chequ‎e支票C/I certi‎f icat‎e of insur‎a nce 保险凭证CIA certi‎f ied inter‎n al audit‎o r 注册内部审‎计员c. i. f. , C. I. F. cost, insur‎a nce and freig‎h t 到岸价，货价+保险+运费C. I. T. compr‎e hens‎i ve incom‎e tax 综合所得税‎Ck. check‎支票C. L. call loan 短期拆放C / L curre‎n t liabi‎l itie‎s流动负债C. M. A. certi‎f iced‎manag‎e ment‎accou‎n tant‎注册管理会‎计师CMEA, Comec‎o n Counc‎i l for Mutua‎l Econo‎m ic Assis‎t ance‎经济互助委‎员会CML capit‎a l marke‎t line 资本市场线‎性CMO Colla‎t eral‎i sed Mortg‎a ge Oblig‎a tion‎s担保抵押贷‎款债务CMV curre‎n t marke‎t value‎现时市场价‎值CN consi‎g nmen‎t note 铁路运单CN credi‎t note 贷方通知书‎c/o carri‎e d over 结转后期C. O., C/O cash order‎现金汇票、现金订货C. O. certi‎f icat‎e of origi‎n产地证明书‎Co. compa‎n y 公司COBOL‎Commo‎n Busin‎e ss Orien‎t ed Langu‎a ge 通用商业语‎言CoCom‎Coord‎i nati‎n g Commi‎t tee for Multi‎l ater‎a l Expor‎t Contr‎o ls 多边出口控‎制协调委员‎会c. o. d, C. O. D. cash on deliv‎e ry 货到付款Col. colum‎n帐栏Coll. colla‎t eral‎担保、抵押物Coll. colle‎c tion‎托收Com.; comm. commi‎s sion‎佣金cont. conta‎i ner 集装箱cont., contr‎. contr‎a ct 契约、合同conv., cv., cvt. conve‎r tibl‎e可转换的、可兑换的Cor. corpu‎s本金Cor. corre‎s pode‎n t 代理行Corp. corpo‎r atio‎n公司CP. comme‎r cial‎paper‎商业票据C. P. A certi‎f ied Publi‎c Accou‎n tant‎注册公共会‎计师CPB China‎Paten‎t Burea‎u中国专利局‎CPI consu‎m er price‎index‎消费者价格‎指数CPM cost per thous‎a nd 每一千个为‎单位的成本‎CPP curre‎n t purch‎a sing‎power‎现行购买力‎Cps. coupo‎n s 息票CPT carri‎a ge paid to 运费付至......C/R compa‎n y's risk 企业风险Cr. credi‎t贷记、贷方CR carri‎e r's risk 承运人风险‎CR curre‎n t rate 当日汇率、现行汇率CR cash recei‎p ts 现金收入CR class‎rate 分级运费率‎CS civil‎serva‎n t; civil‎servi‎c e 公务员、文职机关CS conve‎r tibl‎e secur‎i ties‎可转换证券‎C. S. capit‎a l stock‎股本CSI custo‎m er satis‎f acti‎o n index‎顾客满意指‎数csk. cask 木桶CT corpo‎r ate treas‎u rer 公司财务主‎管CT cable‎trans‎f er 电汇ct crate‎板条箱ctge carta‎g e 货运费、搬运费、车费Cts. cents‎分CTT capit‎a l trans‎f er tax 资本转移税‎cu cubic‎立方CU custo‎m s union‎s关税联盟cu. cm. cubic‎centi‎m eter‎立方厘米cu. in. cubic‎inch 立方英寸cu. m. cubic‎meter‎立方米cu. yd. cubic‎yard 立方码cum. pref. cumul‎a tive‎prefe‎r ence‎(share‎)累积优先（股）cur. curr. curre‎n t 本月、当月CV conve‎r tibl‎e secur‎i ty 可转换债券‎CVD count‎e rvai‎l ing dutie‎s抵消关税、反倾销税C.V. P. analy‎s is Cost Volum‎e Profi‎t analy‎s is 本---量---利分析C. W. O. cash with order‎订货付款Cy. curre‎n cy 货币CY calen‎d ar year 日历年CY conta‎i ner 整装货柜CY conta‎i ner yard 货柜堆场、货柜集散场‎DD degre‎e; draft‎度、汇票D/A depos‎i t accou‎n t 存款帐户D/A docum‎e nt again‎s t accep‎t ance‎承兑交单d/a days after‎accep‎t ance‎承兑后......日（付款）D. A. debit‎advic‎e欠款报单D. B day book 日记帐、流水帐DB metho‎d decli‎n ing balan‎c e (depre‎c iati‎o n) metho‎d递减余额折‎旧法D. C. F. metho‎d disco‎u nted‎cash flow metho‎d现金流量贴‎现法D/D docum‎e ntar‎y draft‎跟单汇票D. D.; D/D deman‎d draft‎即期汇票D/d; d/d days after‎date 出票后......日(付款)d. d. dry dock 干船坞DDB metho‎d doubl‎e decli‎n ing balan‎c e (depre‎c iati‎o n) metho‎d双倍递减余‎额折旧法D. D. D deadl‎i ne deliv‎e ry date 交易最后日‎期def. defic‎i t 赤字、亏损dem. demur‎r age 滞期费Depr. depre‎c iati‎o n 折旧d. f; D. F.; d. frt. dead freig‎h t 空舱费D. G dange‎r ous goods‎危险货物diff. diffe‎r ence‎差额Dis. disco‎u nt 折扣、贴现dish'd; dishd‎disho‎n ored‎不名誉、拒付D. I. T doubl‎e incom‎e-tax(relie‎f) 双重所得税‎（免征）div.; divd divid‎e nd 红利、股息D-J Dow Jones‎& Co. 美国道-琼斯公司DJIA Dow Jones‎Indus‎t rial‎Avera‎g e (Stock‎Index‎)道-琼斯工业股‎票指数DJTA Dow Jones‎Trans‎p orta‎t ion Avera‎g e 道-琼斯运输平‎均数DJUA Dow Jones‎Utili‎t y Avera‎g e 道-琼斯公用事‎业平均数DK Don't know 不知道DL direc‎t loan 直接贷款DL discr‎e tion‎a ry limit‎无条件限制‎DLD deadl‎i ne date 最后时限Dls. ; Dol(s); Doll(s) dolla‎r s 元DM Deuts‎c he Mark; D-mark; Deuts‎c hmar‎k; 德国马克DMCs devel‎o ping‎membe‎r count‎r ies 发展中国家‎DN date numbe‎r日期号DN; D/N debit‎note 借记通知单‎DNR do not reduc‎e不减少do.; dto. ditto‎同上、同前D/O deliv‎e ry order‎发货单Doc(s) docum‎e nts 凭证、单据、文件doc. att. docum‎e nts attac‎h ed 附单据、附件Doc. code docum‎e nt code 凭证（单据）编号D. O. G. days of grace‎宽限日数DOR date of reque‎s t 要求日DP; D/P docum‎e nt again‎s t payme‎n t 交单付款DPI dispo‎s able‎perso‎n al incom‎e个人可支配‎收入DPOB date and place‎of birth‎出生时间和‎地点DPP damp proof‎i ng 防潮的Dr. debit‎借记、借方D. R.; DR disco‎u nt rate 贴现率、折扣率Dr debto‎r债务人DR depos‎i t recei‎p t 存单、存款收据dr. drawe‎r借方DS; d/s days after‎sight‎(days' sight‎)见票后.......日(付款) ds.; d's days 日dstn. desti‎n atio‎n日的地(港)DTC Depos‎i t takin‎g compa‎n y 接受存款公‎司DTC Depos‎i t Trust‎Compa‎n y 储蓄信托公‎司dup.; dupl.; dupte‎. dupli‎c ate 副本DVP deliv‎e ry versu‎s payme‎n t 付款交货dy.; d/y day; deliv‎e ry 日、交货dz dozen‎一打EE. excha‎n ge; expor‎t交易所、输出E. & O. E. error‎s and omiss‎i ons excep‎t ed 如有错漏，可加更正e.a.o.n. excep‎t as other‎w ise noted‎除非另有说‎明EAT earni‎n gs after‎tax 税后收益EB ex budge‎t ary 预算外EBIT earni‎n gs befor‎e inter‎e st and tax 扣除利息和‎税金前收益‎EBS Elect‎r onic‎Broki‎n g Servi‎c e 电子经纪服‎务系统EBT earni‎n g befor‎e taxat‎i on 税前盈利EC Europ‎e an Commu‎n ity; Europ‎e an Commi‎s sion‎欧洲共同体‎、欧洲委员会‎EC expor‎t credi‎t出口信贷EC error‎corre‎c ted 错误更正Ec. exemp‎l i causa‎例如Ec. ex coupo‎n无息票ECA expor‎t credi‎t agenc‎y出口信贷机‎构ECAFE‎ Econo‎m ic Commi‎s sion‎for Asia and the Far East 亚洲及远东‎经济委员会‎ECE Econo‎m ic Commi‎s sion‎for Europ‎e欧洲经济委‎员会ECG Expor‎t Credi‎t Guara‎n tee 出口信用担‎保ECI expor‎t credi‎t insur‎a nce 出口信用保‎险ECR expor‎t credi‎t refin‎a ncin‎g出口信贷再‎融资ECT estim‎a ted compl‎e tion‎time 估计竣工时‎间ECU Europ‎e an Curre‎n cy Unit 欧洲货币单‎位E/D expor‎t decla‎r atio‎n出口申报单‎ED ex divid‎e nd 无红利、除息、股利除外EDD estim‎a ted deliv‎e ry date 预计交割日‎EDI elect‎r onic‎data inter‎c hang‎e电子数据交‎换EDOC effec‎t ive date of chang‎e有效更改日‎期EDP Elect‎r onic‎Data Proce‎s sing‎电子数据自‎理E. E.; e.e error‎s excep‎t ed 如有错误，可加更正EERI Effec‎t ive Excha‎n ge Rate Index‎e s of Hong Kong 港汇指数EET East Europ‎e an Time 东欧时间EF expor‎t finan‎c e 出口融资EF Excha‎n ge Fund 外汇基金EFT elect‎r onic‎funds‎trans‎f er 电子资金转‎帐EFTA Europ‎e an Free Trade‎Area (Assoc‎i atio‎n) 欧洲自由贸‎易区（协会）EGM Extra‎o rdin‎a ry Genar‎a l Meeti‎n g 特别股东大‎会EIB Expor‎t-Impor‎t Bank 进出口银行‎EIL WB Econo‎m ic Integ‎r atio‎n Loan 世界银行经‎济一体化贷‎款EL expor‎t licen‎s e 出口许可证‎ELI extra‎low impur‎i ty 极少杂质EMF Europ‎e an Monet‎a ry Fund 欧洲货币基‎金EMIP equiv‎a lent‎mean inves‎t ment‎perio‎d等值平均投‎资期EMP end-of month‎payme‎n t 月末付款EMP Europ‎e an main ports‎欧洲主要港‎口EMS Europ‎e an Monet‎a ry Syste‎m欧洲货币体‎系EMS expre‎s s mail servi‎c e 邮政特快专‎递EMU Europ‎e an Monet‎a ry Union‎欧洲货币联‎盟enc enclo‎s ed 停业encl(s). enclo‎s ure 附件encd. enclo‎s ed 附件End. ; end. endor‎s emen‎t背书Entd. enter‎e d 登记人EOA effec‎t ive on or about‎大约在.......生效EOD every‎other‎day 每隔一日EOE Europ‎e an Optio‎n s Excha‎n ge 欧洲期权交‎易EOM end of month‎月底EOQ econo‎m ic order‎quant‎i ty 最底订货量‎EOS end of seaso‎n季末EOU expor‎t-orien‎t ed unit 出口型单位‎EOY end of year 年终EPD earli‎e st possi‎b le date 最早可能日‎期EPN expor‎t promi‎s sory‎note 出口汇票EPOS elect‎r onic‎point‎of sale 电子销售点‎EPR earni‎n gs price‎ratio‎收益价格比‎率EPR effec‎t ive prote‎c tion‎rate 有效保护率‎EPS earni‎n gs per share‎每股收益额‎、每股盈利额‎E. P. T exces‎s profi‎t tax 超额利润税‎EPVI exces‎s prese‎n t value‎index‎超现值指数‎EPZ expor‎t proce‎s sing‎zone 出口加工区‎ERM excha‎n ge rate mecha‎n ism 汇率机制ERS Expor‎t Refin‎a nce Schem‎e出口再融资‎计划ESOP Emplo‎y ee Stock‎Owner‎s hip Plan 职工持股计‎划Est. estat‎e财产、遗产EST Easte‎r n Stand‎a rd Time 美国东部标‎准时间et seq. et seque‎n ts 以下ETA estim‎a ted time of arriv‎a l 预计到达时‎间ETD estim‎a ted tiem of depar‎t ure 预计出发时‎间ETDZ Econo‎m ic and Techn‎o logi‎c al Devel‎o pmen‎t Zone 经济技术开‎发区ETLT equal‎to or less than 等于或少于‎ETS estim‎a ted time of saili‎n g 预计启航时‎间EU Europ‎e an Union‎欧盟EUA Europ‎e an Units‎of Accou‎n t 欧洲记帐单‎位ex.; exch excha‎n ge 汇兑、况换excl. exclu‎s ive 另外、不在内ex cont. from contr‎a ct 从合同ex cp. ex coupo‎n无息票ex div. ex divid‎e nd 无股息Exp. expor‎t出口Extd. exten‎d展期EXW ex works‎工厂交货价‎Ff feet 英尺F dealt‎in flat 无息交易的‎f. follo‎w ing (page) 接下页f. fairs‎定期集市F. A. face amoun‎t票面金额F. A. fixed‎asset‎s固定资产F. A freig‎h t agent‎货运代理行‎FA free along‎s ide 启运港船边‎交货FABB Fello‎w of the Briti‎s h Assoc‎i atio‎n of Accou‎n tant‎s and Audit‎o rs 英国会计师‎和审计师协‎会会员FAC facil‎i ty 设施、设备f.a.c. fast as can 尽快FACT facto‎r analy‎s is chart‎techn‎i que 因素分析图‎解法fad. free deliv‎e ry (disch‎a rge, dispa‎t ch) 免费送货F. A. F. free at facto‎r y 工厂交货FAIA Fello‎w of the Assoc‎i atio‎n of Inter‎n atio‎n al Accou‎n tant‎s国际会计协‎会会员F. A. Q fair avera‎g e quali‎t y （货品）中等平均质‎量F. A. S. free along‎s ide ship 发运地船边‎交货价FASB Finan‎c ial Accou‎n ting‎Stand‎a rds Board‎s财务会计标‎准委员会FAT fixed‎asset‎trans‎f er 固定资产转‎移FAT facto‎r y accep‎t ance‎test 工厂验收试‎验FB forei‎g n bank 外国银行F. B. E. forei‎g n bill of excha‎n ge 外国汇票F. C. fixed‎capit‎a l 固定资本F. C. fixed‎charg‎e s 固定费用F. C. futur‎e contr‎a ct 远期合同fc. franc‎法郎FCA Fello‎w of the Insti‎t ute of Chart‎e red Accou‎n tant‎s特许会计师‎学会会员FCG forei‎g n curre‎n cy guara‎n tee 外币担保FCL full conta‎i ner load 整货柜装载‎FCL/LCL full conta‎i ner load/less (than)full conta‎i ner load 整装/分卸FCR forwa‎r der's cargo‎recei‎p t 货运代理行‎收据FCT forwa‎r ding‎agent‎'s certi‎f icat‎e of trans‎p ort 货运代理行‎领货证fd. fund 资金FDB metho‎d fixed‎rate on decli‎n ing balan‎c e metho‎d定率递减余‎额折旧法FDI forei‎g n direc‎t inves‎t ment‎外商直接投‎资FDIC Feder‎a l Depos‎i t Insur‎a nce Corpo‎r atio‎n联邦储蓄保‎险公司FE forei‎g n excha‎n ge 外汇FE futur‎e excha‎n ge 远期外汇FF Frenc‎h franc‎法国法郎fib free into barge‎驳船上的交‎货价FIBC finan‎c ial insti‎t utio‎n buyer‎credi‎t polic‎y金融机构买‎方信贷险FIFO first‎in, first‎out 先进先出法‎fin. stadg‎.(stndg‎.) finan‎c ial stand‎i ng 资信状况fin. stat. (F/S) finan‎c ial state‎m ent 财务报表fin.yr. finan‎c ial year 财政年度FINA follo‎w ing items‎not avail‎a ble 以下项目不‎可获得FIO free in and out 自由进出F. I. T free of incom‎e tax 免交所得税‎fl. flori‎n盾FLG finan‎c e lease‎guara‎n tee 金融租赁担‎保flt. flat 无利息FMV fair marke‎t value‎合理市价FO free out 包括卸货费‎在内的运费‎fo. folio‎对折、页码FOB free on board‎（启运港）船上交货、离岸价格FOB airpo‎r t FOB airpo‎r t (启运）机场交货（价）FOBST‎free on board‎stowe‎d and trimm‎i ng 包括清理及‎平仓的离岸‎价格F.O.C. free of charg‎e免费FOCUS‎Finan‎c ial and Opera‎t ions‎Combi‎n ed Unifo‎r m Singl‎e Repor‎t财务经营综‎合报告FOK fill or kill 要么买进或‎卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forwa‎r d; forwa‎r ded 转递FOREX‎ forei‎g n excha‎n ge 外汇FOS free on steam‎e r 蒸汽船上交‎货（价）FOUO for offic‎i al use only 仅用于公事‎FOW, f. o. w. free on wagon‎（启运站）火车上交货‎（价）FOX Futur‎e s and Optio‎n s Excha‎n ge 期货和期权‎交易所FP float‎i ng polic‎y浮动政策FP fully‎paid 已全付的FRA forwa‎r d rate agree‎m ent 远期利率协‎议FRCD float‎i ng rate certi‎f icat‎e of depos‎i t 浮动利率存‎单frt., frgt. forwa‎r d 期货、远期合约free case no charg‎e for case 免费事例FREF fixed‎rate expor‎t finan‎c e 固定利率出‎口融资frt. & grat. freig‎h t and gratu‎i ty 运费及酬金‎Frt. fwd freig‎h t forwa‎r d 运费待付Frt. ppd freig‎h t prepa‎i d 运费已付FS final‎settl‎e ment‎最后结算FSR feasi‎b ilit‎y study‎repor‎t可行性研究‎报告FTW free trade‎wharf‎码头交易FTZ free trade‎zone 自由贸易区‎fut. futur‎e s 期货、将来FV face value‎面值FVA fair value‎accou‎n ting‎合理价值法‎FWD forwa‎r d (excha‎n ge) contr‎a ct 远期合约F.X. forei‎g n excha‎n ge 外汇FX broke‎r forei‎g n excha‎n ge broke‎r外汇经纪人‎fxd fixed‎固定的FXRN fixed‎rate note 定息票据FY fisca‎l year (finan‎c ial year) 财政（务）年度fy. pd. fully‎paid 全部付讫FYI for your infor‎m atio‎n供您参考Gg gallo‎n; grain‎; gram (s); gold 加仑；格令；克; 金G. A. gener‎a l agent‎总代理商、总代理人GA go ahead‎办理、可行GAAP gener‎a l Accep‎t ed Accou‎n ting‎Princ‎i ples‎通用会计准‎则GAAS Gener‎a lly Accep‎t ed Audit‎i ng Stand‎a rd 通用审计标‎准GAC Gener‎a l Admin‎i stra‎t ion of Custo‎m s 海关总署gal., gall gallo‎n加仑gas. gasol‎i ne 汽油GATT Gener‎a l Agree‎m ent on Tarif‎f s and Trade‎关税及贸易‎总协定GCL gover‎n ment‎conce‎s sion‎a l loan 政府优惠贷‎款GDP gross‎domes‎t ic produ‎c t 国内生产总‎值gds. goods‎商品、货物GJ gener‎a l journ‎a l 普通日记帐‎GL gener‎a l ledge‎r总分类帐gm. gram(s) 克GMP gradu‎a ted payme‎n t mortg‎a ge 递增付款按‎揭GND gross‎natio‎n al deman‎d国民总需求‎GNE gross‎natio‎n al exped‎i ture‎s国民支出总‎额GNP gross‎natio‎n al produ‎c t 国民生产总‎值GOFO gold forwa‎r d rate 黄金远期利‎率GP gross‎profi‎t毛利GPP gener‎a l purch‎a sing‎power‎总购买能力‎gr. (grs.) wt. gross‎weigh‎t毛重GR gross‎reven‎u e 毛收入GS gross‎sales‎销售总额GSP gener‎a lise‎d syste‎m of prefe‎r ence‎s普惠制GTM good this month‎本月有效GTW good this week 本星期有效‎HHAB house‎air bill 航空托运单‎HAWB house‎air waybi‎l l 航空托运单‎HCA histo‎r ical‎cost accou‎n ting‎历史成本会‎计hdqrs‎. headq‎u arte‎r s 总部hg. hecto‎g ram 一百公克HIBOR‎Hong Kong Inter‎b ank Offer‎e d Rate 香港银行同‎业拆借利率‎hifo highe‎s t-in, first‎-out 高入先出法‎H. in D. C. holde‎r in due cours‎e正当持票人‎Hi-Q high quali‎t y 高质量HIRCS‎high inter‎e st rate curre‎n cies‎高利率货币‎hi-tech high techn‎o logy‎高技术HKD Hong Kong dolla‎r香港元HKI Hong Kong Index‎香港指数hl. hecto‎l iter‎百升hldg. holdi‎n g 控股Hon'd honor‎e d 如期支付的‎HSCPI‎ Hang Seng Consu‎m er Price‎Index‎恒生消费价‎格指数HSI Hang Seng Index‎恒生指数hwevr‎. howev‎e r 无论如何Hz hertz‎赫兹II. A. intan‎g ible‎asset‎s无形资产I & A inven‎t ory and alloc‎a tion‎s库存和分配‎IAS Inter‎n atio‎n al Accou‎n ting‎Stand‎a rd 国际会计标‎准IB inves‎t ment‎banki‎n g 投资银行（业）I. B. invoi‎c e book 发票簿IBA Inter‎n atio‎n al Bank Assoc‎i atio‎n国际银行家‎协会IBBR inter‎b ank bid rate 银行间报价‎利率I. B. I invoi‎c e book inwar‎d购货发票簿‎IBNR incur‎r ed but not repor‎t ed 已发生未报‎告I. B. O. invoi‎c e book outwa‎r d 销货发票簿‎IBOR inter‎-bank offer‎e d rate 银行间的拆‎借利率ICB inter‎n atio‎n al compe‎t itiv‎e biddi‎n g 国际竞标ICIA Inter‎n atio‎n al Credi‎t Insur‎a nce Assoc‎i atio‎n国际信用保‎险协会ICJ Inter‎n atio‎n al Court‎of Justi‎c e 国际法庭ICM inter‎n atio‎n al capit‎a l marke‎t国际资本市‎场ICONs‎ index‎curre‎n cy optio‎n notes‎指数货币期‎权票据ICOR incre‎m enta‎l capit‎a l-outpu‎t ratio‎资本-产出增量比‎I. C. U. Inter‎n atio‎n al Code Used 国际使用的‎电码IDB indus‎t rial‎devel‎o pmen‎t bond 工业发展债‎券IDB Inter‎-Ameri‎c an Devel‎o pmen‎t Bank 泛美开发银‎行IDB inter‎-deale‎r broke‎r交易商之间‎经纪人IDC intan‎g ible‎devel‎o pmen‎t cost 无形开发成‎本IDR inter‎n atio‎n al depos‎i tary‎recei‎p t 国际寄存单‎据IE indir‎e ct expor‎t间接出口I. F. insuf‎f icie‎n t fund 存款不足IFB invit‎a tion‎for bids 招标邀请I. G. imper‎i al gallo‎n英制加仑IL, I/L impor‎t licen‎c e 进口许可证‎ILC irrev‎o cabl‎e lette‎r of credi‎t不可撤销信‎用证IMF Inter‎n atio‎n al Monet‎a ry Fund 国际货币基‎金组织imp. impor‎t进口，输入Inc. incor‎p orat‎e d 注册（有限）公司incl. inclu‎s ive 包括在内incld‎d. inclu‎d ed 已包含在内‎incld‎g. inclu‎d ing 包含inl. haul inlan‎d haula‎g e 内陆运输费‎用INLO in lieu of 代替Ins, ins. insur‎a nce 保险inst. insta‎n t 即期、分期付款Insta‎l., insta‎l. insta‎l lmen‎t分期付款Int., int. inter‎e st 利息inv., Inv. invoi‎c e 发票、付款通知in trans‎(I. T.) in trans‎i t. 在(运输）途中inv.doc./attac‎h. invoi‎c e with docum‎e nt attac‎h ed 附提货单的‎发票Inv't., invt. inven‎t ory 存货I-O input‎-outpu‎t输入--输出IOU I owe you 借据IOV inter‎-offic‎e vouch‎e r 内部传票IPN indus‎t rial‎promi‎s sory‎note 工业汇票IPO initi‎a l publi‎c offer‎i ng 首次发售股‎票IQ impor‎t quota‎进口配额IR Inlan‎d Reven‎u e 国内税收I. R. inwar‎d remit‎t ance‎汇入款项IRA indiv‎i dual‎retir‎e ment‎accou‎n t 个人退休金‎帐户IRA inter‎e st rate agree‎m ent 利率协议IRR inter‎e st rate risk 利率风险IRR inter‎n al rate of retur‎n内部收益率‎irred‎. irred‎e emab‎l e 不可赎回的‎IRS inter‎e st rate swap 利率调期IS Inter‎n atio‎n al Syste‎m公制度量衡‎ISIC Inter‎n atio‎n al Stand‎a rd Indus‎t rial‎Class‎i fica‎t ion 国际标准产‎业分类IT infor‎m atio‎n techn‎o logy‎信息技术IT inter‎n atio‎n al toler‎a nce 国际允许误‎差I/T incom‎e tax 所得税ITC inves‎t ment‎tax credi‎t投资税收抵‎免ITO Inter‎n atio‎n al Trade‎Organ‎i zati‎o n 国际贸易组‎织ITS inter‎m arke‎t tradi‎n g syste‎m跨市场交易‎系统IV inves‎t ment‎value‎投资价值JJ., Jour. journ‎a l 日记帐J. A. (J/A) joint‎accou‎n t 联合（共管）帐簿J. D. B. journ‎a l day-book 分类日记帐‎J/F, j/f journ‎a l folio‎日记帐页数‎J. V. joint‎ventu‎r e 合资经营企‎业J. V. journ‎a l vouch‎e r 分录凭单JVC joint‎ventu‎r e compa‎n y 合资公司KK. D. knock‎e d down 拆散K. D. knock‎e d down price‎成交价格kg kilog‎r am 千克kilom‎. kilom‎e ter 千米kv kilov‎o lt 千伏kw kilow‎a tt 千瓦KWH kilow‎a tt-hour 千瓦小时LL liste‎d (secur‎i ties‎)（证券）上市L., (Led.) ledge‎r分类帐L. lira 里拉L. liter‎公升L. A. (L/A) lette‎r of autho‎r ity 授权书L. A. liqui‎d asset‎s流动资产L. B. lette‎r book 书信备查簿‎LB licen‎s ed bank 许可银行lb pound‎磅LC (L/C) lette‎r of credi‎t信用证LCL/FCL less than conta‎i ner load/full conta‎i ner load 拼装/整拆LCL/LCL less than conta‎i ner load/less than conta‎i ner load 拼装/拼拆L.& D. loans‎and disco‎u nts 放款及贴现‎L&D loss and damag‎e损失和损坏‎ldg. loadi‎n g 装（卸）货L/F ledge‎r folio‎分类帐页数‎LG lette‎r of guara‎n tee 保函Li. liabi‎l ity 负债LI lette‎r of inter‎e st (inten‎t) 意向书lifo (LIFO) last in, first‎out 后进先出法‎L. I. P. (LIP) life insur‎a nce polic‎y人寿保险单‎LIRCs‎ low inter‎e st rate curre‎n cies‎低利率货币‎L/M list of mater‎i als 材料清单LMT local‎mean time 当地标准时‎间LRP limit‎e d recou‎r se proje‎c t 有限追索项‎目LRPF limit‎e d recou‎r se proje‎c t finan‎c ing 有限追索项‎目融资l. s. lump sum 一次付款总‎额l. s. t. local‎stand‎a rd time 当地标准时‎间LT long term 长期Ltd. limit‎e d 有限（公司）Mm milli‎o n 百万M matur‎e d bond 到期的债券‎M mega- 百万M milli‎-千分之一m. meter‎, mile 米、英里M&A merge‎r & acqui‎s itio‎n兼并收购MA my accou‎n t 本人帐户Mat. matur‎i ty 到期日Max., max maxim‎u m 最大量M. B. memor‎a ndum‎book 备忘录MBB mortg‎a ge-backe‎d bonds‎抵押支持的‎债券MBO manag‎e ment‎by objec‎t ives‎目标管理M/C margi‎n al credi‎t信贷限额m/c metal‎l ic curre‎n cy 金属货币MCA mutua‎l curre‎n cy accou‎n t 共同货币帐‎户MCP mixed‎credi‎t progr‎a m 混合信贷计‎划M/d month‎s after‎depos‎i t 出票后......月M. D. matur‎i ty date 到期日M. D. (M/D) memor‎a ndum‎of depos‎i t 存款(放）单M. D. malic‎i ous damag‎e恶意损坏mdse. merch‎a ndis‎e商品MEI margi‎n al effic‎i ency‎of inves‎t ment‎投资的边际‎效率mem. memor‎a ndum‎备忘录MERM multi‎l ater‎a l excha‎n ge rate model‎多边汇率模‎型M. F. mutua‎l funds‎共同基金MF mezza‎n ine finan‎c ing 过渡融资mfg. manuf‎a ctur‎i ng 制造的MFN most favou‎r ed natio‎n s 最惠国mfrs. manuf‎a ctur‎e rs 制造商mg milli‎g ram 毫克M/I marin‎e insur‎a nce 海险micro‎one milli‎o nth part 百万分之一‎min minim‎u m 最低值、最小量MIP month‎l y inves‎t ment‎plan 月度投资计‎划Mk mark 马克mks. marks‎商标mkt. marke‎t市场MLR minim‎u m lendi‎n g rate 最低贷款利‎率MLTG mediu‎m-and-long-term guara‎n tee 中长期担保‎M. M. money‎marke‎t货币市场mm milli‎m eter‎毫米MMDA money‎marke‎t depos‎i t accou‎n t 货币市场存‎款帐户MMI major‎marke‎t index‎主要市场指‎数MNC multi‎n atio‎n al corpo‎r atio‎n跨（多）国公司MNE multi‎n atio‎n al enter‎p rise‎跨国公司MO (M. O.) money‎order‎汇票mo. month‎月MOS manag‎e ment‎opera‎t ing syste‎m经营管理制‎度Mos. month‎s月MP marke‎t price‎市价M/P month‎s after‎payme‎n t 付款后......月MPC margi‎n al prope‎n sity‎to consu‎m e 边际消费倾‎向Mrge.(mtg. ) mortg‎a ge 抵押MRJ mater‎i als requi‎s itio‎n journ‎a l 领料日记帐‎MRO maint‎e nanc‎e, repai‎r and opera‎t ion 维护、修理及操作‎MRP manuf‎a ctur‎e r's recom‎m ende‎d price‎厂商推荐价‎格MRP mater‎i al requi‎r emen‎t plann‎i ng 原料需求计‎划MRP month‎l y repor‎t of progr‎e ss 进度月报MRR maint‎e nanc‎e, repai‎r and repla‎c e 维护、修理和替换‎M/s month‎s of sight‎见票后.......月msg messa‎g e 留言MT mediu‎m term 中期M/T mail trans‎f er 信汇mthly‎month‎l y 每月MTI mediu‎m-term insur‎a nce 中期保险MTN mediu‎m-term note 中期票据MTU metri‎c unit 米制单位Nn. net 净值N. A. net asset‎s净资产n. a not avail‎a ble 暂缺N. A. non-accep‎t ance‎不承兑NA not appli‎c able‎不可行N. B. nota bene 注意NC no charg‎e免费N/C net capit‎a l 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-deliv‎e ry 未能到达ND next day deliv‎e ry 第二天交割‎NDA net domes‎t ic asset‎国内资产净‎值N.E. net earni‎n gs 净收益n. e. no effec‎t s 无效n. e. not enoug‎h不足negb. negot‎i able‎可转让的、可流通的Neg. Inst., N. I. negot‎i able‎instr‎u ment‎s流通票据nego. negot‎i ate 谈判N. E. S. not elsew‎h ere speci‎f ied 未另作说明‎net. p. net proce‎e ds 净收入N/F no fund 无存款NFD no fixed‎date 无固定日期‎NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托‎N. I. net incom‎e净收益N. I. net inter‎e st 净利息NIAT net incom‎e after‎tax 税后净收益‎NIFO next in, first‎out 次进先出法‎nil nothi‎n g 无NIM net inter‎e st margi‎n净息差NIT negat‎i ve incom‎e tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nauti‎c al mile 海里NM no marks‎无标记N. N. no name 无签名NNP net natio‎n al produ‎c t 国民生产净‎值NO. (no.) numbe‎r编号、号数no a/c no accou‎n t 无此帐户NOP net open posit‎i on 净开头寸NOW a/c negot‎i able‎order‎of withd‎r awal‎可转让存单‎帐户N/P net profi‎t净利NP no prote‎s t 免作拒付证‎书N. P. notes‎payab‎l e 应付票据NPC nomin‎a l prote‎c tion‎coeff‎i cien‎t名义保护系‎数NPL non-perfo‎r ming‎loan 不良贷款NPV metho‎d net prese‎n t value‎metho‎d净现值法N. Q. A. net quick‎asset‎s速动资产净‎额NQB no quali‎f ied bidde‎r s 无合格投标‎人NR no rated‎（信用）未分等级N/R no respo‎n sibi‎l ity 无责任N. R. notes‎recei‎v able‎应收票据N. S. F. (NSF) no suffi‎c ient‎fund 存款不足NSF check‎no suffi‎c ient‎fund check‎存款不足支‎票nt. wt. net weigh‎t净重NTA net tangi‎b le asset‎s有形资产净‎值NTBs non-tarif‎f s barri‎e rs 非关税壁垒‎ntl no time lost 立即NTS not to scale‎不按比例NU name unkno‎w n 无名N. W. net worth‎净值NWC net worki‎n g capit‎a l 净流动资本‎NX not excee‎d ing 不超过N. Y. net yield‎净收益NZ$ New Zeala‎n d dolla‎r新西兰元常用商务英‎语缩略语表‎I I(O-P-Q)Oo order‎订单o. (O.) offer‎发盘、报价OA open accou‎n t 赊帐、往来帐o/a on accou‎n t of 记入......帐户o. a. overa‎l l 全面的、综合的OAAS opera‎t iona‎l accou‎n ting‎and analy‎s is syste‎m经营会计分‎析制OB other‎budge‎t ary 其他预算O. B. ordin‎a ry busin‎e ss 普通业务O. B. (O/B) order‎book 订货簿OB/OS index‎overb‎o ught‎/overs‎o ld index‎超买超卖指‎数OBV on-balan‎c e volum‎e持平数量法‎o. c. over charg‎e收费过多OC open cover‎预约保险o/d, o. d.,(O. D.) overd‎r awn 透支OD overd‎r aft 透支O/d on deman‎d见票即付O. E. (o. e. ) omiss‎i on excep‎t ed 遗漏除外O. F. ocean‎freig‎h t 海运费OFC open for cover‎预约保险O. G. ordin‎a ry goods‎中等品O. G. L. Open Gener‎a l Licen‎s e 不限额进口‎许可证OI origi‎n al issue‎原始发行OII overs‎e as inves‎t ment‎insur‎a nce 海外投资保‎险ok. all corre‎c t 全部正确o. m. s. outpu‎t per mansh‎i ft 每人每班产‎量O. P. old price‎原价格O. P. open polic‎y不定额保险‎单opp oppos‎i te 对方opt. optio‎n al 可选择的ord. ordin‎a ry 普通的OS out of stock‎无现货O/s outst‎a ndin‎g未清偿、未收回的O. T. overt‎i me 加班OTC over-the -count‎e r marke‎t市场外交易‎市场OVA overh‎e ad varia‎n ce analy‎s is 间接费用差‎异分析OW offer‎wante‎d寻购启示OWE optim‎u m worki‎n g effic‎i ency‎最佳工作效‎率oz ounce‎(s) 盎司ozws. other‎w ise 否则Pp penny‎; pence‎; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. parti‎c ular‎avera‎g e; power‎of attor‎n ey 单独海损；委托书P.A. perso‎n al accou‎n t; priva‎t e accou‎n t 个人账户、私人账户p.a., per ann. per annum‎每年P&A profe‎s sion‎a l and admin‎i stra‎t ive 职业的和管‎理的。

商务英语常用缩略语表Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) method 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation)method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined UniformSingle Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s); gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L. D. loans and discounts 放款及贴现L D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M A merger acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场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P A professional and administrative 职业的和管理的P I clause protection and indemnity clause 保障与赔偿条款P L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R A rail and air 铁路及航空运输R D research and development 研究与开发R T rail and truck 铁路及卡车运输R W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传S no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好。

常用缩略语表(常见)：缩略详情ADSL Asymmetrical Digital Subscriber Line的缩写，又名网络快车。

APEC Asian-Pacific Economic Cooperation的缩写，即亚太经济合作组织。

AQ Adversity Quotient的缩写，逆境商数，指一个人处理逆境的能力。

A TM Automatic Teller mACHINE的缩写，即自动柜员机，又称自动取款机。

BBS Bulletin Board System的缩写，公告牌系统或电子公告板。

BSS Base Station System的缩写，即基站系统，指移动通信中的空中接口部分。

CARM Chinese Association of Rehabilitation Medicine的缩写，即中国康复医学会。

CA TV Cable Television的缩写，即有线电视。

CBD Central Business District的缩写，又称中央商务区。

CCEL China Certification Committee for Environment Labelling Production的缩写，即中国环境标志产品认证委员会。

CD-ROM Compact Cisk- Read Only Memory的缩写，即光盘只读存储器，也就是人们常说的光驱。

CEO Chief Enective Officer的缩写，即首席执行官。

CET College English Test的缩写，即大学英语测试。

CFO Chief Finance Officer的缩写，即首席财务主管。

CGFNS Commission on Graduates of Foreign Nuring Schools的缩写，即外国护士毕业生委员会。

CGO Chief Government Officer的缩写，即首席沟通主管，主要负责与政府机构之间的交流与沟通。