商务英语常见缩略词和缩略方法

商务英语常用缩略语表（二）G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General AGREement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan xx优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 银行（业）I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.) in transit. 在(运输）途中inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 价值J., Jour. journal 日记帐J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L., (Led.) ledger 分类帐L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L. D. loans and discounts 放款及贴现LD loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in, first out 后进先出法L. I. P. (LIP) life insurance policy 人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里MA merger acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.) number 编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer 发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年PA professional and administrative 职业的和管理的PI clause protection and indemnity clause 保障与赔偿条款PL profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳）PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see) 参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RA rail and air 铁路及航空运输RD research and development 研究与开发RT rail and truck 铁路及卡车运输RW rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase AGREement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传— 21 —。

1 C&F(cost&freight)成本加运费价2 T/T(telegraphic transfer)电汇3 D/P(document against payment)付款交单4 D/A (document against acceptance)承兑交单5 C.O (certificate of origin)一般原产地证6 G.S.P.(generalized system of preferences)普惠制7 CTN/CTNS(carton/cartons)纸箱8 PCE/PCS(piece/pieces)只、个、支等9 DL/DLS(dollar/dollars)美元10 DOZ/DZ(dozen)一打11 PKG(package)一包，一捆，一扎，一件等12 WT(weight)重量13 G.W.(gross weight)毛重14 N.W.(net weight)净重15 C/D (customs declaration)报关单16 EA(each)每个，各17 W (with)具有18 w/o(without)没有19 FAC(facsimile)传真20 IMP(import)进口21 EXP（export)出口22 MAX (maximum)最大的、最大限度的23 MIN (minimum)最小的，最低限度24 M 或MED (medium)中等，中级的25 M/V（merchant vessel)商船26 S.S(steamship)船运27 MT或M/T(metric ton)公吨28 DOC (document)文件、单据29 INT（international)国际的30 P/L (packing list)装箱单、明细表31 INV (invoice)发票32 PCT (percent)百分比33 REF （reference)参考、查价34 EMS （express mail special)特快传递35 STL.(style)式样、款式、类型36 T或LTX或TX(telex)电传37 RMB（renminbi)人民币38 S/M （shipping marks)装船标记39 PR或PRC(price) 价格40 PUR (purchase)购买、购货41 S/C（sales contract)销售确认书42 L/C （letter of credit)信用证43 B/L （bill of lading)提单44 FOB （free on board)离岸价45 CIF （cost,insurance&freight)成本、保险加运费价补充：CR=credit贷方，债主DR=debt借贷方（注意：国外常说的debt card，就是银行卡，credit card就是信誉卡。

商务英语翻译作业小组成员：梁谦峰 20122589彭金帅 20120314谢明刚 20122563杨飞 20122185张晗 20122560商务英语缩略词WTO----world trade organization 世贸CEO----chief executive officer 总裁E-b----E-business 电子商务SOE----state-owned enterprise 国有企业SEZ----special economic zone 经济特区FAS---- Free Along Side 船边交货CPT---- Carriage Paid to 运费付至DAF---- Delivered at Frontier 边境交货DES---- Delivered Ex Ship 船上交货DDU---- Delivered Duty Unpaid 完税前交货DDP---- Delivered Duty Paid 完税后交货IT-----information industry 信息产业IMP---- import 进口PKG---- package 一包、一捆、一扎、一件等EXP----export出口DOC---- document文件、单据INT----international国际的P/L----packing list装箱单、明细表M/V----merchant vessel商船INV ----invoice发票REF ----reference参考、查价S/M ----shipping marks装船标记PUR ---- purchase购买、购货FD. ---- fund 资金FE ----foreign exchange 外汇FE ----future exchange 远期外汇FIO---- free in and out 自由进出F. I. T---- free of income tax 免交所得税FMV ----fair market value 合理市价FO---- free out 包括卸货费在内的运费FP---- floating policy 浮动政策FRCD ----floating rate certificate of deposit 浮动利率存单FRA ----forward rate agreement 远期利率协议FTZ ----free trade zone 自由贸易区FS ----final settlement 最后结算FV ----face value 面值FVA ----fair value accounting 合理价值法FYI ----for your information 供您参考F. A. ---- fixed assets 固定资产F. A. F. ----free at factory 工厂交货FB ----foreign bank 外国银行F. B. E. ---- foreign bill of exchange 外国汇票FCG ----foreign currency guarantee 外币担保单词的缩写规则1 单词缩写应省略在辅音之后，元音之前英文单词缩写一般以辅音结尾，而不以元音结尾。

常用商务缩略语Common Business Abbreviations [əˌbri:vi'eiʃən] asap (as soon as possible)尽快API——Application Programming Interface 应用程序编程接口（在数据库或计算机系统内建立的界面，用以接受从其他计算机或第三方发来的请求）ASP——Application Service Provide 应用服务供应商(通过网络为消费者提供服务)B2B——Business to Business 企业对企业（面对其他公司开展销售业务的公司，如甲骨文公司）B2C——Business to Consumer 企业对消费者（面对个人开展销售业务的公司，如亚马逊公司）CAD——Computer Aided Design 计算机辅助设计（供工程师和建筑设计师使用进行设计的计算机工具和软件）CAGR——Compound Annual Growth Rate 复合年增长率（银行或者投资项目进行设计的计算机工具和软件）CEO——Chief Executive Officer 首席执行官（大老板）CFO——Chief Financial Officer 首席财务官（财务部门的负责人）CMO——Chief Marketing Officer 市场总监（市场营销部门的负责人）COO——Chief Operating Officer 运营总监（技术方面的负责人）CTO——Chief Technology Officer 技术总监（技术方面的负责人）CRM——Customer Relationship Management 客户关系管理系统（能有效地管理客户而适用的一套系统，可用来搜集、分析和存储客户的信息）EBITDA——Earning Before Interests ,Taxes ,Depreciation and Amortization 扣除利息、税收、折旧和摊销之前的收益（公司财务状况的一项指标）EDI——Electronic Data Interchange 电子数据交换（在不同的公司和机构之间用以进行数据交换的一套标准）EPS——Earnings Per Share 每股收益（即公司的收益与普通股份收益的比例）ERP——Enterprise Resources Planning 企业资源规划系统（一套整合了机构所有数据的系统）FIFO——First In , First Out 先入先出去（在计算机程序和会计业务中使用；它决定了先到的先处理这一原则）GAAP——Generally Accepted Accounting Principles 公认会计原则（公司内部用以执行财务会计的准则）ICT——Information and Communications Technology 信息通讯技术（用于涵盖与信息技术和电子通讯有关的所有领域的专用名词）ISV——Independent Software Vendor 独立软件商（专门为一个特定的市场制作软件的一群开发者或一个公司）IPO——Initial Public Offering 首次公开募股（一家公司首席在股票市场上市）LIFO——Last In ,First Out 后进先出法（在计算机程序和会计业务中使用；它决定了后到的先处理这一原则）LLC——Limited Liability Company 有限责任公司（对其成员个人免责的一种法律实体，即法律实体对其成员提供完全的个人责任保护）MSRP——Manufacturer’s Suggested Retail Price 厂商建议零售价（一个公司为了统一其产品在不同地区的价格而提出的零售价）NDA——Non-Disclosure Agreement 保密协议（双方为确保机密而签订的合同）[dis'clo·sure || -əʊʒə] n.揭露; 泄露; 披露NPV——Net Present Value 净现值（用以评估长期投资或项目的一种方法）OEM——Original Equipment Manufacturer 贴牌生产（一个公司生产的设备被其他公司以另外的品牌销售；有时也指中间商）OTC——Over-The-Counter 即期交易（股票或其他衍生产品在两者之间直接交易）P&L——Profit and Loss 损益表（亦称收益表，是一种用以列明收入是如何转化为利润或亏损的财务报表）POS——Point of Sale 销售终端（零售商店里的付款处，或是其后面的硬件设备）RFP——Request For Proposal 征求计划书（对供应商发出的针对一项特殊任务或服务而招标的邀请函）ROI——Return On Investment 投资回报率（收回的资金与总资金投入的比率）ROS——Return On Sales 销售收益率（收回的资金与总销售收入的比率）SAAS——Software As A Service 软件运营（在网上开发的软件或应用程序，而用户通过互联网来使用它们）SOHO——Small Office / Home Office 单独办公/家里办公（即小的办公环境或者家里的办公环境）TCO——Total Coast of Ownership 总体拥有成本（估算所有成本的一种方法——与项目或采购有关）TQM——Total Quality Management 全面质量管理（一种使整个机构注重产品质量的管理策略）TSR——Total Shareholder Return 股东总回报（一种考虑到股息和股票收益的评价方式）VC——Venture Capital 风险投资（一种所有者出让部分所有权的融资方式）。

Oo order 订单o. (O.)o f fer发盘、报价OA open a c cou n t赊帐、往来帐o/a on ac c oun t of 记入......帐户o. a. ov e ral l全面的、综合的OAAS o per a tio n al accounting and a nal y sis sys te m经营会计分析制OB other budge tar y 其他预算O. B. or d ina r y business 普通业务O. B. (O/B)o r der book 订货簿OB/OS index o v erb ough t/overs o ld i nde x 超买超卖指数OBV on-ba l anc e vo l ume持平数量法o. c.ov e r charge 收费过多OC open c ove r预约保险o/d, o.d.,(O. D.) overdrawn 透支OD ov e rdr a ft透支O/d on de m and见票即付O. E. (o. e. ) om i ssi on excepted 遗漏除外O. F. ocean f rei g ht海运费OFC open for cov e r预约保险O. G. or d ina r y goods 中等品O. G. L. O pen Gen e ral License 不限额进口许可证OI or i gin a l i s sue原始发行OII overseas inv e stm en t insurance 海外投资保险ok. a ll c orr e ct全部正确o. m. s.output per ma nshif t每人每班产量O. P. ol d pr i ce原价格O. P. open po lic y 不定额保险单opp oppo s ite对方opt. opt i ona l可选择的ord. ord i nar y 普通的OS ou t o f stock 无现货O/s o uts t and i ng未清偿、未收回的O. T. ov e rti m e加班OTC o ver-the-co u nte r marke t市场外交易市场OVA overhead v ari a nce a nalys i s 间接费用差异分析OW o f fer wan t ed寻购启示OWE o pti m um w ork i ng ef ficie n cy 最佳工作效率oz ou nce(s)盎司ozws. ot h erw i se否则Pp penny; pence; per 便士；便士；每P paid th i s year 该年（红利）已付p. pi n t品托（1/8 加仑）P.A. p art i cul a r a v era ge;pow e r o f at t orn e y 单独海损；委托书P.A. per s ona l ac c oun t;priv a te account 个人账户、私人账户p.a., per ann.pe r annu m每年P&A p r ofe s sio n al and ad minis t rat i ve职业的和管理的P&I c l aus e p r ote c tio n and i n dem n ity clause 保障与赔偿条款P&L p r ofi t and loss 盈亏，损益P/A pa yme n t o f ar r iva l货到付款P/C p r ice cat a log;pr ic e cur r ent价格目录；现行价格P/E p ric e/ea r nin g市盈率P/H p ier-to-h ous e从码头到仓库P/N p r omi s sor y no t e期票，本票P/P posted pr i ce(股票等)的牌价PAC pu t and c a ll卖出和买入期权pat. p ate n t专利PAYE pay as you earn 所得税预扣法PAYE pay as you e nte r进入时支付PBT p rof i t before taxation 税前利润pc pi e ce;prices 片，块；价格pcl. p arc e l包裹pd paid 已付per p r o. per pro c ura ti onem（拉丁）由...代理PF p r oje c t f i nan c e项目融资PFD p ref e rre d stock 优先股pk peck 配克（1/4 蒲式耳）PMO p ost a l m o ney order 邮政汇票P.O.C.po rt o f c a ll寄航港，停靠地P.O.D.p l ace of d eli ve ry交货地点P.O.D.po rt o f de sti na tion;por t of discharge 目的港；卸货港P.O.R.pa yab l e on re ce ipt货到付款P.P. payback per i od（投资的）回收期P.P.I.po lic y proof of interest 凭保证单证明的保险利益POE po rt o f en try报关港口POP ad ver t isi ng p oin t-of-pu r cha s e ad ver t isi ng购物点广告POR pay on r e tur n收益PR pa yme n t r e cei v ed付款收讫PS po sts c rip t又及PV pa r v a lue;pr e sen t value 面值；现值Qq. quarto 四开，四开本Q. qua nti t y 数量QB qua lif i ed b uye r s 合格的购买者QC qua lit y co n tro l质量控制QI qu art e rly index 季度指数qr. q uar t er四分之一，一刻钟QT que sti oned tra de有问题交易QTIB Q ual i fie d Te r min al Inte r est Property Tr us t附带可终止权益的财产信托quad. quad rup l ica t e一式四份中的一份quotn.quo tat i on报价q.v. quod vide (which see) 参阅q.y. query 查核RR opt i on not t rad ed没有进行交易的期权R. response; r egi s ter ed;ret u rn答复；已注册；收益r. ra t e;r upee;r u ble比率；卢比；卢布RAD r e sea r ch and d eve lo pment研究和开发RAM d ive r se annu i ty mo rtgag e逆向年金抵押RAN r eve nue a nti c ipa ti on no t e收入预期债券R&A r a il and a ir铁路及航空运输R&D r e sea r ch and d eve lo pment研究与开发R&T r a il and t ruc k 铁路及卡车运输R&W r a il and w ate r铁路及水路运输R/A r e fer to acceptor 洽询（汇票）承兑人R/D r e fer to d raw e r（银行）洽询出票人RB re g ula r budget 经常预算RCA r e lat i ve c omp a rat iv e advantage 相对比较优势RCMM reg i ste r ed c omp et itive market m ake r注册的竞争市场自营商rcvd. received 已收到r.d.running days=consecutive days 连续日RDTC r egi s ter ed de pos it taki ng company 注册接受存款公司Re. s u bje c t主题re. w i th r efe r enc e to 关于RECEIVED B/L received for shipment b ill of lading 待装云提单REER r eal eff e cti v e exchange rat e实效汇率ref. r efe r ee;ref e ren ce;ref e r(r e d)仲裁者；裁判；参考；呈递REO r eal estate owned 拥有的不动产REP i mpo r t r e pla c eme nt进口替代REP O f fic e re p res e nta ti ve of f ice代办处，代表处REPO, rep u,RP Repurchase Ag r eem e nt再回购协议req. r equ i sit i on要货单，请求REVOLVER r evo l vin g le tt er of cre d it循环信用证REWR read and wr i te读和写RIEs recognized i nve st ment exchanges 认可的投资交易（所）Rl r o ll卷RLB r est rict ed li cen se bank 有限制牌照银行RM re m itt a nce汇款rm r o om房间RMB R E NMI N BI人民币，中国货币RMS R o yal Mai l St e ame r皇家邮轮RMSD R oya l Ma il S p eci al Delivery 皇家邮政专递RMT R a il and M ari t ime T ransp o rt U nio n铁路海运联盟ROA r e tur n on ass e t资产回报率ROC r e tur n on cap i tal资本收益率ROE r e tur n on equ i ty股本回报率ROI r e tur n on inv e stm en t投资收益ROP r egi s ter ed op tio n princ i pal记名期权本金ro-ro rol l-on/rol l-of f vesse l滚装船ROS r e tur n on sales 销售收益率RPB R e cog n ize d Pr o fes si onal Body 认可职业（投资）机构RPI r eta il p r ice index 零售物价指数RPM r esa l e p r ice maintenance 零售价格维持措施（计划）rpt.repeat 重复RRP R eve r se R epu r cha se Agre e men t逆回购协议RSL r a te s ens i tiv e li ab ility利率敏感性债务RSVP please r e ply请回复RT R o yal t y T r ust特权信托RTM r egi s ter ed t r ade m ark注册商标Rto r ati o比率RTO r ound tr i p op era ti on往返作业RTS r ate of t ech n ica l subst i tut i on技术替代率RTW r igh t to work 工作权利RUF r e vol v ing unde rwr it ing f a cil i ty循环式包销安排RYL r e fer r ing to your l etter参照你方来信RYT r e fer r ing to your t elex参照你方电传SS no o pti on o f fer ed无期权出售S spl i t o r stock d ivi ded拆股或股息S signed 已签字s second; shi l lin g秒；第二；先令SA s e mi-annua l pa yme nt半年支付SA S o uth Afr i ca南非SAA s p eci a l a r bit r age a ccoun t特别套作账户SAB s p eci a l a s ses s men t bond 特别估价债券sae s t amp ed addressed envelope 已贴邮票、写好地址的信封SAFE S tat e Ad m ini s tra ti on of Foreign Exchange 国家外汇管理局SAIC S tat e Ad m ini s tra ti on for In d ust r y and Commerce （中国）国家工商行政管理局SAP S t ate m ent of A udi ti ng Procedure 《审计程序汇编》SAR S p eci a l A d min i str ative R e gio n特别行政区SAS S t ate m ent of A udi ti ng St anda r d《审计准则汇编》SASE sel f-ad d res s ed st amped envelope 邮资已付有回邮地址的信封SAT (C hin a)S t ate Adm in istra t ion of T axa t ion（中国）国家税务局SATCOM s a tel l ite com mu nicat i on卫星通讯SB sh o rt b ill短期国库券；短期汇票SB sa l es b ook; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC S w iss Bank Co r p.瑞士银行公司SBIC Sma ll B usi n ess I nvest m ent Cor p ora t ion小企业投资公司SBIP s mal l business i ns uranc e po l icy小型企业保险单SBLI S avi n gs Bank Lif e Insurance 储蓄银行人寿保险SBN S tan d ard Book Nu mb er标准图书号SC sales con t rac t销售合同sc sc i lic e t namely 即SC su p pli e r c r edi t卖方信贷SCF s u ppl i er c red i t f in ance卖方信贷融资Sch sc hil l ing（奥地利）先令SCIRR sp e cia l CIRR 特别商业参考利率SCL s ecu rity cha r acter istic lin e证券特征线SCORE sp e cia l cl a im on resi d ual equ i ty对剩余财产净值的特别要求权SD s t anda rd dedu c tio n标准扣除额SDB s p eci a l d i str i ct bond 特区债券SDBL sig h t d r aft,bi ll of l a din g at t ach ed即期汇票，附带提货单SDH sy nch r onou s d i git al hier a rch y 同步数字系统SDR s t rai g ht discount r ate直线贴现率SDRs s pec i al d raw i ng ri ghts特别提款权SE sh a reh o lde r s'e qui ty股东产权SE Stock Exchange 股票交易所SEA S i ngl e Eu r opean A ct《单一欧洲法案》SEAF S toc k Exchange A ut omatic Exchange F a cil it y 股票交易所自动交易措施SEATO Sou t hea s t A sia T reaty Orga niz a tio n东南亚公约组织sec s eco n d(a r y);secretary 第二，次级；秘书sect. sec t ion部分Sen s e nat o r参议院Sept. Sep t emb e r九月SET s ele c tiv e em p loy me nt tax 单一税率工资税sextu p lic a te（文件）一式六份中的一份SEC s pec i al economic zone 经济特区SF s i nki ng f und偿债基金Sfr S w iss Frank 瑞士法郎SFS S u mma r y F i nan c ial S tatem e nts财务报表概要sgd. signed 已签署SHEX Sundays and holidays e x cep t ed星期日和假日除外SHINC Sundays and ho li days i ncl uded星期日和假日包括在内shpd. sh i pped已装运shpg. sh i ppi ng正装运shpt. sh i pme n t装运，船货SI St a tut o ry I nst r ume nt;Sys t em o f U n its有效立法；国际量制SIC S t anda rd I ndu s tri al Class ifi c ati on标准产业分类SIP s t ruc t ure d insurance products 结构保险产品SITC S tan d ard Int e rna ti onal Trade Cl a ssi f ica ti on国际贸易标准分类sk sack 袋，包SKD s epa r ate kno c k-k no wn部分散件SLC s t andb y LC 备用信用证SMA s p eci a l m i sce l lan eo us ac c oun t特别杂项账户SMEs sma ll and m e diu m-sized ent e rpr i ses中小型企业SMI S w iss Market I nde x 瑞士市场指数SML s e cur i ty m ark e t l in e证券市场线SMTP s upp l eme n tal med iu m ter m po l icy辅助中期保险SN stock n umb e r股票编号Snafu Sit u ati on N o rma l,All Fouled Up 情况还是一样，只是都乱了SOE s t ate-own ed en ter prises国有企业SOF S tat e Ow n ers h ip Fund 国家所有权基金sola sola bil l, s o la draft, sola of exchange （拉丁）单张汇票sov. s ove r eig n金镑=20 先令SOYD s um o f t he y e ar's digit s me t hod年数加总折旧法spec. spe c ifi c ati on规格；尺寸SPF spare par t s f i nan ci ng零部件融资SPQR s mal l pr o fit s,quick re t urn s 薄利多销SPS s pec i al purpose se curit i es特设证券Sq. square 平方；结清SRM s t anda rd r epa i r m an ual标准维修手册SRP S a lar y Re d uct i on Plan 薪水折扣计划SRT S p ous a l R e mai n der T rust配偶幸存者信托ss s e mis, one ha l f一半SS so c ial sec u rit y 社会福利ST sh o rt t erm短期ST s p eci a l t r eat m ent(liste d st o ck)特别措施（对有问题的上市股票）St. D ft.sig h t d r aft即期汇票STB s p eci a l t a x bond 特别税债务STIP s hor t-te r m i n sur an ce po l icy短期保险单sub s ubs c rip t ion;subs titut e订阅，签署，捐助；代替Sun Sunday 星期日sund. su n dri e s 杂货，杂费sup. sup p ly供应，供货Tt tim e;t e mpe r atu r e时间；温度T. to n;t a re吨；包装重量，皮重TA te l egr a phi c address=cable add r ess电报挂号TA to t al a sse t全部资产，资产TA t r ade acceptance 商业承兑票据TA t r ans f er agen t过户转账代理人TAB t a x an tic i pat i on bi ll（美国）预期抵税国库券TACPF tie d ai d ca p ita l projects f und援助联系的资本项目基金TAF t i ed a id f ina n cin g援助性融资TAL t r aff i c and a c cid en t loss （保险）交通和意外事故损失TAT t r uck-air-tru ck 陆空联运TB tr e asu r y bond, treasury b ill国库券，国库债券T.B. t ria l ba l anc e试算表t.b.a. to be ad v ise d;to be agreed; to be announced; to be a r ran ged待通知；待同意；待宣布；待安排t.b.d.t o be determined 待（决定）TBD po lic y to be declared po l icy预保单，待报保险单TBL t hro ugh b ill of lading 联运提单，直达提单TBV t r ust bor r owe r vehicle 信托借款人工具（公司）TBW Thompson B ank w atc h, a ra t ing agen t托马逊银行评估公司TC ta r iff cir c ula r关税通报TC t e leg r aph col l ati on校对电报T.C. t rav e ler's check 旅行支票TCI t r ade cre d it i nsu ra nce贸易信用保险TCIC tec h nic a l c r edi t insurance con s ult a nts技术信用保险顾问TCM t rad i tio n al C hin es e med i cin e中国传统医学，中医TD ti m e de pos i t定期存款TD Tr e asu r y D e par t men t（美国）财政部TDA T r ade Dev e lop m ent A uthor i ty贸易发展当局TDC t e chn i cal dev e lop me nt co r por a tio n技术开发公司TDC Trade De v elo p men t Counc il（香港）贸易发展局TDR T rea s ury Dep o sit R eceip t国库券存据Tech tec h nic a l技术的Tel. tel ephone nu mbe r电话号码telec o m t e lec o mmu n ica ti ons通讯temp temp era t ure;te mp orary(se c ret a ry)温度；临时（秘书）TESSA Tax Exe m pt S pec ia l Sav i ngs Account 免税特别储蓄帐户TEU t w ent y-fo o t-e q uip me nt un i t（货柜、集装箱）20 英尺当量单位TF tr ade f ina n ce贸易融资t.f. till for b id直到取消为止tgm. t ele g ram电报three T's typ e,t erms, techn i que交易三要素，即交易类型，交易条件，销售技术thro.,thru. t hro ugh经由，通过Thu. Thursday 星期四TIP t o i n sur e promptness 确保迅速TIR c a rne t Tr a nsp o rts I ntern a tio n aux Rou t ier（法国）国际公路运输证tks. t han ks 致谢，感谢tkt t i cke t票TL t i me l oan;to t al loss; t r ade-las t定期贷款；总损失；最后交易TLO, T.L.O.t ota l loss only=fre e fr om/o f al l average 全损赔偿险TLX t ele x=te l epr i nte r/telet y pew r ite r exchange 电传TM t r ade m ark商标TM te l egr a m w i th m ult iple addresses 分送电报TMA T e rmi n al M ark e t A ss ociat i on最终市场协会TMO t ele g rap h money order 电汇单TN t r eas u ry note 国库券TNC t ran s nat i ona l/mu lt inati o nal co m pan y 跨国公司TOD t ime of d eli v ery发货时间Tonn. tonnage 吨位（数）TOP Trade Op p ort u nit ie s Program （美国）贸易机会计划T.O.P.tu r n o v er, please 请翻转TPM t o tal pro d uct i ve ma inten a nce总生产维修（护）制TPND t hef t,p i ler a ge, and non-de l ive r y 偷窃及不能送达险tpo t e lep h oto电传照片，传真TQ ta r iff quo t a关税配额T.Q., t.q.t a le quale （拉丁）按现状，现状条件TQC t o tal qua l ity con tr ol全面质量控制TR te l egr a m r e sta n te;t rust r ece i pt留交电报；信托收据T.R. tons re g ist e red（船舶）注册吨位Tr. t r ans f er过户，转让tradi t io s ymb o lia（拉丁）象征性交费Tranche CD ce r tif i cat e of dep osi t份额存单trans tra n sla t ed译本treas tre a sur e r会计，出纳，库管，司库Trip. tri p lic a te一式三份中的一份Tripl e A3A 3A 级，最佳债券评级TRS t e rmi n al r ece i vin g syste m港外待运仓收货制度TRT T r ade m ark Reg i str at ion T r eat y 商标注册条约TSP T o tal Suspended P ar ticle总空中悬浮物（污染指标）TST t e st检查，检测TT Te s tame nta r y T r ust遗嘱信托TT, T/T t e leg r aph i c t ransfer电汇T.T.B.t e leg r aph i c t ransfer bought 买入电汇T.T.S.te l egr a phi c tr an sfer sold 卖出电汇TTY t e let y pew r ite r电报打字员TU Trade U nio n工会，职工协会Tue, Tues Tuesday 星期二TV t e rmi n al v alu e;t el evisi on最终价值；电视TW tr a nsi t wa r ehou se转口仓库TWI t r ain i ng w ith i n i nd ustry业内训练txt.tex t课文，电文，正文Ty. t err i tor y 领土，（推销员的）推销区域T&E C a rd t rav e l and e nt ertai n men t ca r d旅行和娱乐信用卡T&H t e mpe r atu r e and h um idity温度和湿度T&M t ime and mate ria l时间和材料T/C t ime cha r ter定期租船，计时租船t/km ton kil omete r顿/千米UU union; uppe r;f a shi on able;pol i te联盟；上等；时髦；礼貌U, U. uni t;U n ite d单位；联合的；联合（公司）U.A. u nit of account 记账单位，记价单位U.K./C ont.Un i ted Kin gd om or Con t ine n t英国或欧洲大陆（港口）U.K.f.o.Uni t ed K ing do m for orders 英国沿岸的指定港口U.L.C.C. ult r a l a rge crude c arr i er超大型油轮U/A un der w rit i ng a cco un t保险帐户u/c. unde r cha r ge不足的价钱，少讨的价钱U/M unscheduled m a int enance计划外维护U/W, UW un der w rit e rs保险公司，承销人UAE t he U n ion of A rab E mirat e s （阿拉伯联合酋长国）阿联酋Uberr i mae fid e i o f the utmos t good f a ith最诚信的UBR un ifo r m business rate 统一商业税率UBS U n ion Bank of Switzerland 瑞士联合银行UCP U nif o rm C ust o ms and Pra c tic e(f o r D o cum en tary C red i t)（跟单信用证）统一惯例与事物UGT, ugt u rge n t（电报用语）急电，加急UHF u ltr a high f r equen cy 超高频UIT U n it I nve s tmen t T ru st单位投资信托UITF U rge n t I s sue Task Force （财务报表）紧急补救解释处Ull. u lla ge缺量，损耗ult.ult i mo（拉丁）（商业函电）上月的Ultra vir e s beyond the powers of 超过......的权限（有限公司）UN Un i ted Nat i ons联合国undelvd. unde liv e red未装运的Univ uni v ers i ty大学unkwn.un k now n.未知的unrev d. unreceived 未收到的UNSYM uns y mme t ric a l不对称的UOS unless ot h erw i se sp ecifi ed除非有特别说明UPC U nif o rm P rac t ice C ode《统一作法法典》UPR unea r ned pre m ium s reserve 未获得保险金储备ur.your 你的US U n ite d St a tes;Un li sted s ecu r iti e s 美国；未上市证券USD U n ite d States dollar 美元USG U nit ed S t ate s ga ll on美国加仑USIT U nit Sha r e I n ves tm ent T r ust单位股投资信托USM U n lis t ed S ecu r iti es Marke t为挂牌（上市）证券市场UT un i ver s al t ime世界标准时间，格林威治时间UUE use un til exhausted 用完为止UV under v olt a ge;ult ra viole t电压不足；紫外线Vv ref e r t o参见v., vs ve r sus（拉丁）对V Roman 5;vi c tor y; v ol t（罗马数字）5；胜利；（电压）伏V.A. value ana lys i s 价值分析VAB v ert i cal assembly build i ng垂直装配建筑物vac v aca t ion假期vac. v aca n t（职位）空缺，（旅馆、公寓）空房间VAT value added t a x 增值税VC Vice C h air m an; Vice Chanc e llor;V i ce C ons ul副主席；副首相；副总理；副领事VD vo l ume deleted 勾销的数量VE va l ue e ngi n eer i ng价值工程Veep V ice pre s ide n t副总裁VER v o lun t ary exp o rt re strai n t自愿出口限制Ves. v ess e l船舶via.thr ough, by way o f经由，通过vid v i de(see)（拉丁）参看，请看VIP V ery Impo rta n t P er son贵宾vis m a jor（拉丁）不可抗力viz. v ide l ice t, namely （拉丁）即，也就是VL va l ue l ine inv e stm en t survey 价值线投资概览法V-mai l v i deo-mai l声像电子邮讯系统VOD v i deo on demand 交互电视技术系统vol. v olu m e量，额，本，卷，容积voy. voyage 航海，航程VQA v endo r qu ali t y assurance 售主质量保证VQC v endo r qua lit y ce rt ifica t ion售主质量确认VQD v endo r qua lit y de fe ct售主质量缺陷VRM v a ria b le r ate mortgage 可变利率抵押VS/N v endo r s e ria l nu mb er售主系列号VSI v endo r s h ipp i ng in struc t ion售主船运说明VSO V olu n tar y Se r vic e Overseas 海外义务服务VSQ very spe c ial qua li ty特级质量VSSP vendor standard s ettle m ent program 售主标准程序结算VTC V o tin g Tr u st C ert if icate股东投票权信托证书VTP v endo r t e st p rog ra m售主检测计划VTR v i deo tape record 录像带录像WW weight t on; win t er ma rk for load li ne;won 重量吨；（船舶）冬季装载线标记；（韩国）元W., w.wa r ehou se;wat t;weig h t;w idt h;w e ek仓库；瓦特；钟量；宽；星期W.A. w ith ave r age水渍险，保单独海损险W.A.C.C.C.Wo r ldw i de Air Cargo C o mmo d ity Class ficat i on全球空运商品分类W.A.I.O.P.W.A.i rre sp ectiv e of percentage 单独海损不计免赔率，单独海损全赔WAEC Wes t Af r ica n Economic Comm u nit y 西非经济共同体WAG w agon卡车WAN W i de A rea Net w ork s 泛区网络WASH W ash i ngt o n;w ash er华盛顿；洗衣机WB, W.B.w ayb ill运送单WB Wo r ld Bank 世界银行W.B. w ate r ba l las t（以）水压载，水压舱W.B.S.wi t hou t ben efi t to/of salvage 不享有获救财产的利益w.c., W.C.wi t hou t charge; w a ter closet 免费；洗手间WCG w ork i ng c api t al guarantee 流动资金担保WCO W o rld Cus t oms Organ izati on世界海关组织WD w hen d istr ibu t ed（股票）发售时交割wd. w a rre n ted（品质）保证的wdth. wid t h广度，宽度Wed W edne s day星期三WEF W orl d Ec o nom i c F or um世界经济论坛W.E.T.We s ter n Eu r opean Time 西欧时间，即格林尼治时间wf. w h arf码头WFOE who l ly f ore i gn owned en ter p ris e s 外资独资企业W.G., w.g.w e igh t guaranteed 保证质量WH wa t t-h o ur每小时瓦特WHO W o rld Hea l th O rga ni zatio n世界卫生组织whs, w hse.wa r ehou se仓库whsle who l esa l e批发WI w hen i ssu ed（股票）发行时交割WIP w ork in p rog r ess=g oods i n p r ogr e ss 在制品wk w e ek; work 星期；工作Wky. wee k ly每星期的，周刊wmk w a ter m ark水印Wmk.wat e r m a rk水位标记WOC w i tho u t c o mpe n sat io n无补偿WP we a the r pe r mit t ing; word processing 天气允许；文字处理W.P. w ith o ut p rej u dic e不损害（当事人）权利W.P.A.wi t h pa rti c ula r avera g e=w i th average 水渍险W.P.M.wo r ds per m inu te（电传）每分钟字数W.P.P.wa t erp r oof paper pack i ng防潮纸包装W.R. w ar risk 战争险W.R.=W.W. warehouse r ec eipt=w are h ous e wa r ran t仓单，仓库收据Wrap wor l dwi de r e cei va bles a ssu r anc e pr o tec ti on全球应收账款担保措施WT wa r ran t（股票）认证股WT wa t ert i ght（包、盒）不漏水的，防水的WT, W/T w i rel e ss t elegr aphy, wir e les s te l ephone无线电报；无线电话wt., w gt.we i ght重量WTO W orl d Trade O rga ni zatio n世界贸易组织W/Tax wi t hho l din g tax 预扣税WW w a reh o use war r ant;with war r ant s 仓库保证；附认股权w/w w a ll-t o-w a ll覆盖全部地面的（地毯）W/W w a reh o use-to-w are ho use仓至仓W/W c l aus e w a reh o use-t o-war ehou s e c l aus e仓至仓条款www w orl d wid e web 万维网，全球计算机网XX ten dol l ars（美国俚语）10 美元X ex-i nte r est无利息X Roman 10; a ki s s; an unknown n umb e r,th i ng, name, e t c.（罗马数字）10 ；一吻；未知数（物、名等等）X. te n;X;ou t of 十；X；在外x.a.ex a ll无所有权益x.b., xb; XB ex bonu s; extra budgetary 不附（本期）红利；预算外的X.C., X. cp. ex coupon 无息债券x.d. ex d i str i but i on不包括（下期股息或红利）分配X-Dis ex-d istr ibu t ion无分销X. d., X. div. ex dividend 未付红利X-eff i cie n cy X 效率XI, X.in, X. int. ex i ntere s t利息除外XL ex t ra l arg e;e x tra l ong特大；特长Xm., X'ma s Ch rist m as圣诞节X-mark a sig n atu r e"X"符号签字（盲人或受伤的人可以画"X"作为签字）Xn Ch rist i an基督的XN, XW e x-wa r ran t除证X.n., X. new ex new 无权要求新股X.P. expres paye=e xtr a message paid 额外通讯费付讫；已令函奉上XR, x.r. ex -r igh t无优惠权认购新股，除权XS e x tra sma ll特小Xtry. ext r aor d ina r y 非常的，临时的XXX i n ter n ati o nal emergency s ign a l国际紧急信号YY ex-d ivi dend and sales in f u ll不计红利，全数出售Y Yen 元（日本货币单位）Y Yuan 元（中国货币单位）y yar d; y e ar; yen 码（三英尺）；年；日元Y.A.R.Y o rk-A ntw e rp Ru les约克-安特卫普规则（海险）YB, y r bk yea r boo k 年报，年鉴y'day,ye s t. yesterday 昨天YLD y i eld收益YOB year o f b i rth出生年份YOD year o f death 死亡年份YOM year o f m a rri age结婚年份yo-yo stock "悠悠"股票（波动大、不稳定的高价特种股票）yr ye a r; your 年；你的YTB y i eld to b rok e r经济商收益YTC y iel d to (first) c all至通知赎回时收益YTM y i eld to m atu rity全期收益，到期收益Zz zer o; zone 零；区ZBA zero bracket a mou nt零基数预算法ZBB zero-based bud get in g零基数预算法，免税金额，免征点ZDD zero d efe c t p r ogr am无缺陷计划ZIP code 邮政编码Z. P. G. zero pop ula ti on growth 人口零增长ZR ze r o coupon is s ue零息发行zswk t his week 本周ZT zone t i me区时Z-Time Zebra t ime=GMT格林威治时间。

商务英语常用缩略词A-C为了让大家更好的准备商务英语BEC考试，给大家整理了商务英语常用缩略词,下面就和大家分享，来欣赏一下吧。

商务英语常用缩略词:Aa accepted 承兑AA Auditing Administration (中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户AC 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 实际重量商务英语常用缩略词:BBA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票bb 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 buyers 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。

商务英语的缩略语表(5)Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible18 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons19 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate20 treasurer21 公司财务主管CT cable transfer 电汇ct crate22 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative23 preference (share) 累积优先(股) cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款。

商务英语缩略语的翻译技巧随着世界经济的快速发展，市场竞争越来越激烈，商务人士都在想方设法提高效率。

传达商务信息的语言——商务英语，就具有了简约性的特色，突出的表现就是大量使用缩略词。

缩略词的特点是语言简练、使用方便、信息量大。

缩略词的表现形式很多。

主要有四种：首字母缩写词（initial）、截短词（clipped word）、拼缀词（blending）和首字母拼音词（acronym）。

其中，首字母缩写词和截短词出现的频率最高。

一般来讲，重要的国际组织、国际公约、国际协会等大多以首字母缩写词的形式出现，而一些计量单位等大多采用截短词。

商务英语的缩略词都经过了各国商人的长期使用，已经被人们广泛接受，其意义也十分明确，要准确地翻译缩略词，则一定要知道缩略词的全称，并且要理解其意义。

缩略语所指对象涉及多方面的社会文化知识，具有百科性词语的性质，内容比一般词语丰富得多，翻译成另一种语言的时候不是简单的字面对等就能使人理解的。

因此，翻译缩略语时是把缩略语所含的信息全部表达出来，还是仿照英语词语缩略形式译成汉语的缩略式，应视具体情况而定。

有些缩略语，尤其是首字母缩略语存在着一词多义现象，这当然是由于词的来源不同所造成。

翻译时就必须根据上下文来判断它的正确意思。

如：ETP = English Proficiency Test，这是国家教委为我国选派出国留学生所举行的一种英语水平测试。

同样, EPT 也可能是Early Pregnancy Test，即早孕检测。

缩略语除了一词多义现象外也有同义异形的现象，如激光雷达就分别是ladar 和1lidar。

在商务翻译实践中，由于缩略语涉及面较宽，无论是笔译还是口译，都容易出现歧义问题。

这就要求译者翻译时不仅要关注缩略语的字面意思，更要结合言外语境，灵活处理。

商务英语翻译中，常见的缩略语我们能够在商务缩略语词典中查到，如果查不到的话，一般可以按照下面的方法对其进行翻译。

一、音译国际通用缩略语可以根据发音进行音译。

1. B/L (Bill of Lading) 提单2. BD（Bank Draft）银行汇票3. L/C（Letter of Credit）信用证4. FOB (Free on Board) 离岸价5. R. M. (Ready Money) 备用金6. BE（Bill of Exchange）汇票7. R. P. (Reply Paid) 回电费已附8. SA (Shipping Advice) 装船通知9. G. A. (General Average) 共同海损10. WWT( World Wide Trading) 环球贸易11. FPA (Free from Particular Average) 平安险12. F.A.Q. (Fair Average Quality) 良好平均品质13. E.M.P. (European Main Ports) 欧洲主要港口14. IMF ( International Monetary Fund) 国际货币基金组织15. R.F.W.C. (Rain and Fresh Water Damage ) 雨淋淡水险16. R.S.D. (Receiving Storage and Delivery) 交货及收存费用17. R.S.W.C. (Right Side up With Care) 小心轻放18. S. A. (Subject to Approval) 以批准为条件19. S/A (Special Authority) 特别代理权20. S.A.V. (Stock at valuation) 估价存货21. S. B. (Saving Bank) 储蓄银行22. W/M (Weight or Measurement) 重量或体积23. W. P. A. ( With Particular Average) 水滞险24. WTO (World Trade Organization) 世界贸易组织25. SDR (Special Drawing Rights) 特别提款权26. LOI（Letter of Indemnity）损害赔偿保证书27. WW（Warehouse-to-Warehouse）仓库到仓库28. MIP (Marine Insurance Policy) 海险保险单29. ISO ( International Standard Organization) 国际标准组织30. D/A（Documents against acceptance) 承兑交单31. LNG ( Liquified Natural Gas) 液化天然气32. LPG ( Liquified Petroleum Gas) 液化石油气33. GMT (Greenwich/mean Time) 世界标准时间34. D/P（Documents against payment) 付款交单35. NATO (North Atlantic Treaty Organization) 北大西洋公约组织36.ICAO (International Civil Aviation Organization) 国际民间航空组织37. IATA ( International Air Transport Association) 国际航空运输协会38.UNDP (United Nations Development Program) 联合国计划开发署39. T.P.N.D. (Theft, Pilferage and Non-delivery) 偷窃，提货不着险40. CCPIT (China Council for the Promotion of International Trade) 中国国际贸易促进委员会41. MTO（Multimodal Transport Operator）多式联运经营人42. W.B. (Way Bill ) 仓库薄43. W/ H ( Ware House) 货舱44. W.R. (War Risk) 战争险45. T/T (Telegraphic Transfer) 电汇46. W.M. (Weight or Measurement) 重量或体积47. W.P.A. (With Particular Average) 水滞险48. W.W.D. (Weather Working Day) 晴天工作日49. D.P. (Defeat Program) 无缺点方案50. ZL (Zero Line) 基准线51. CIF (Cost, Insurance and Freight) 到岸价52. FCL（Full Container Load) 整箱货53. CFR ( Cost and Freight) 成本加运费54. SAFE（State Administration of Foreign Exchange 国家外汇管理局55. EEC (European Economic Community) 欧洲经济共同体56. ETA ( Estimated Time of Arrival) 预抵时间57. ETB ( Estimated Time of Berthing) 预离时间58. NGO (Non-government Organization) 非政府组织59. EIB (Export-Import Bank) 进出口银行60. TMO (telegraph money order) 电汇单61. NTA (net tangible assets ) 有形资产净值62. NTB (non-tariffs barriers) 非关税壁垒63. SDH (synchronous digital hierarchy) 同步数字系统64. SDR (straight discount rate；special drawing rights ) 直线贴现率特别提款权65. REVOLVER（revolving letter of credit）循环信用证66. TMA (Terminal Market Association) 最终市场协会67. EIL (Economic Integration Loan) 世界银行经济一体化货款68. W.B. (water ballast) 水压舱69. W.A.I.O.P. (W.A. irrespective of percentage) 单独海损不计免赔率70. W.B.S. (without benefit to/of salvage) 不享有获救财产的利益71. M/D（memorandum of deposit）存款单72. P/A（private account）私人账户73. P/A（payment of arrival）货到付款74. P/C（price catalog; price current）价格目录；现行价格75. COBOL（Common Business Oriented Language）通用商业语言76. ECE（Economic Commission for Europe）欧洲经济委员会77. L. A. (L/A) letter of authority 授权书78. P.O.D. (port of destination）目的港79. D/D (Demand Draft) 银行即期汇票80. M/T (Mail Transfer) 信汇。

缩略写法一般为四种方式：1. 拿掉所有元音MKT=marketMGR=managerMSG=messageSTD=standardRCV=receive2. 保留前几个字母INFO=informationINS=insuranceEXCH=exchangeI owe you=IOUInstead of=I/O3. 保留开头和结尾个发音字母WK=weekRM=roomPL=people4. 根据发音R=areTHO=thoughTHRU=through高级口译听力常用英语缩略词表APT=ApartmentACC=AccountantACDG=AccordingACPT=AcceptAD=AdvertisementADS=AddressADV=AdviceAMAP=Asmuch/manyaspossible AMT=AmountAPV=ApproveASAP=As soon as possible BAL=BalanceBLDG=BuildingCERT=CertificateCFM=ConformCNCL=CancelCNF=ConferenceCMI=CommissionCMP=CompleteCMPE=Compete/competitiveCMU=CommunicationCONC=Concern/concerning/concerned COND=ConditionCO.=CompanyDEPT=DepartmentDISC=DiscountDPT=DepartureEXCH=ExchangeEXPLN=ExplainEXT=ExtentFLT=FlightFNT=FinalFRT=FreightFYR=For your referenceGD=GoodGUAR=GuaranteeH.O.=Home officeINFO=InformationIMPS=ImpossibleIMP(T)=ImportantINCD=IncludeINDIV=IndividualINS=Insurance INTST=InterestedI/O=Instead ofIOU=I owe youIVO=In view of MANUF=Manufacture MDL=ModelMEMO=Memorandum MGR=MangerMIN=MinimumMKT=MarketMSG=Message NCRY=Necessary NLT=No later than OBS=ObserveOBT=ObtainORD=OrdinaryPAT=PatentPC=PiecePKG=PackingPL=PeoplePLS=PleasePOSN=Position POSS(BL)=Possible PROD=ProductQLTY=QualityQUTY=QuantityRCV=ReceiveREF=Reference REGL=RegularREP=Representative RESN=Reservation RPT=Repeat RESPON=Responsible SEC=SectionSITN=SituationSTD=StandardTEL=Telephone TEMP=Temporary TGM=TelegraphTHO=ThoughTKS=ThanksTRD=TradeTRF=TrafficTTL=TotalU=YouUR=YourWK=WeekWL=WillWT=WeightXL=Extra large字母、图像Z表示"人"people/person，因为"Z"看上去像个人头，它通常被写在一个词或符号的右上角。

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accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学. account number 帐户编号、帐号. account title 帐户名称、会计科目ACN air consignment 航空托运单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actual cash value 实际现金价值., 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.,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. 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. bearer bond 不记名债券., 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. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票. 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both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单., 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 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bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金., 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. 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2005-3-28 15:50:00 ( 0 ) ( 0 ) 成长的烦恼学英语走遍美国DVDlostphoeni：等级：文章：26沪元：163经验：238门派：英语学习者注册：2005-3-28 悄悄话网上商店好友信息帖子集转帐引用回复直接回复第2楼商务英语常用缩略语表E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正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.; 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. 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free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约. 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2005-3-28 15:51:00 成长的烦恼学英语走遍美国DVDlostphoeni：等级：文章：26沪元：163经验：238门派：英语学习者注册：2005-3-28 悄悄话网上商店好友信息帖子集转帐引用回复直接回复第3楼商务英语常用缩略语表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./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. 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）. particular average; power of attorney 单独海损；委托书. personal account; private account 个人账户、私人账户., 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port of call 寄航港，停靠地place of delivery 交货地点port of destination; port of discharge 目的港；卸货港payable on receipt 货到付款. payback period （投资的）回收期policy proof of interest 凭保证单证明的保险利益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. quod vide (which see) 参阅. 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. 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。

商务英语常用缩略语表缩写全称中文a accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a.w. all wool 纯羊毛A/c account 帐目a/c no. account number 帐户编号、帐号a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R all risks 全险A/R account receivable 应收帐款a/r all risks （保险）全险A/R at the rate of 以……比例A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单A/W actual weight 实际重量A/W air waybill 空运提单AA Auditing Administration （中国）审计署AAA 最佳等级abs. abstract 摘要Acc. acceptance 往来帐户Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单Acpt. acceptance or accepted 承兑ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位ad.val.,A/V ad valorem to (according value) 从价ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金Arr. arrivals, arrived 到货、到船ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费B.B. bill book 出纳簿b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本b.d.i. both dates inclusive, both days inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R bills receivable 应收票据B.rec. bill receivable 应收票据B.S. balance sheet 资产负债表b.s., BS, B/S balance sheet 资产负债表B.T.T. bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of exchange 汇票B/E bill of entry 报关单b/f brought forward 承前B/G, b/g bonded goods 保税货物B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池BC buyer credit 买方信贷Bd. bond 债券Bd. bond 债券Bds. board 董事会BEP breakeven point 保本点、盈亏临界点BF bonded factory 保税工厂Bfcy. Beneficiary 受益人BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank book 帐簿Bk. bank 银行Bk. book 帐册Bkg. banking 银行业bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain 建造-运营-拥有-维护BOOT build-operate-own- transfer 建造-运营-拥有-转让BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Br. branch 分支机构Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C / L current liabilities 流动负债C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度）C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师C. A. D cash against document 交单付款C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿C. C contra credit 贷方对销C. C. cashier's check 银行本票c. cents 分C. H. clearing house 票据交换所C. H. custom house 海关c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税C. L. call loan 短期拆放C. M. A. certified management accountant 注册管理会计师C. O. certificate of origin 产地证明书c. o. d, C. O. D. cash on delivery 货到付款C. O., C/O cash order 现金汇票、现金订货C. P. A certified Public Accountant 注册公共会计师C. S. capital stock 股本C. W. O. cash with order 订货付款C.B. cash book 现金簿C.d. cum dividend 附股息报关单C.I.F . cost insurance 保险费在内价C.o.d . cash on delivery 货到付款C.V. P. analysis Cost V olume Profit analysis 本---量---利分析C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证c/o carried over 结转后期C/R company's risk 企业风险can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书Co. company 公司COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. commercial 商业Com.; comm. commission 佣金Cont. contract 合同cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Corp. corporation 公司CP. commercial paper 商业票据CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......CR carrier's risk 承运人风险CR cash receipts 现金收入CR class rate 分级运费率CR current rate 当日汇率、现行汇率Cr. credit; creditor 贷方CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT cable transfer 电汇CT corporate treasurer 公司财务主管ct crate 板条箱ctge cartage 货运费、搬运费、车费Ctge. cartage 车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场Cy. currency 货币Cy. currency 货币D degree; draft 度、汇票D. A. debit advice 欠款报单D. B day book 日记帐、流水帐D. C. F. method discounted cash flow method 现金流量贴现法d. d. dry dock 干船坞D. D. D deadline delivery date 交易最后日期D. D.; D/D demand draft 即期汇票d. f; D. F. dead freight 空舱费D. G dangerous goods 危险货物D. I. T double income-tax(relief) 双重所得税（免征）D. O. G. days of grace 宽限日数D. R.; DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/d; d/d days after date 出票后......日(付款)D/N debit note 清单D/O delivery order 发货单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) 双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Deg. degree 等级Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dishd dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道-琼斯公司DJIA Dow Jones Industrial Average 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DK Don't know 不知道DL discretionary limit 无条件限制DL direct loan 直接贷款DLD deadline date 最后时限Dls. dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件Doc. code document code 凭证（单据）编号Dols. dollars 美元DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr debtor 债务人DR deposit receipt 存单、存款收据Dr. debit 借记、借方dr. drawer 借方ds.; d's days 日DS; d/s days after sight(days' sight) 见票后.......日(付款) dstn. destination 目的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. & O. E. errors and omissions excepted 如有错漏，可加更正E. E.; e.e errors excepted 如有错误，可加更正E. exchange; export 交易所、输出E. P. T excess profit tax 超额利润税e.a.o.n. except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E/D export declaration 出口申报单Ea. each 每EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. ex coupon 无息票e.g. Exempli gratia 例如ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Fa 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EERI Effective Exchange Rate Indexes of Hong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary General Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP European main ports 欧洲主要港口EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encd. enclosed 附件encl(s). enclosure 附件End. ; end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划EST Eastern Standard Time 美国东部标准时间Est. estate 财产、遗产et seq. et sequentia (=and the following) 以下ETA estimated time of arrival 预计到达时间ETD estimated time of departure 预计出发时间ETDZ Economic and Technological Development 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exd. examined 已检?Exp. export 出口Exs. expense 费用Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. fairs 定期集市f. following (page) 接下页F. A freight agent 货运代理行F. A. face amount 票面金额F. A. fixed assets 固定资产F. A. F. free at factory 工厂交货F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同F. I. T free of income tax 免交所得税f.a.c. fast as can 尽快F.O.B . free on board 船上交货单F.O.C. free of charge 免费F.P. fully paid 付讫F.X. foreign exchange 外汇F/o for orders 准备出售FA free alongside 启运港船边交货FAC facility 设施、设备Fac. facsimile 影本FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货FAIA Fellow of the Association of International Accountants 国际会计协会会员FAIA Fellow of the American Institute of Architects 美国建筑师协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT factory acceptance test 工厂验收试验FAT fixed asset transfer 固定资产转移FB foreign bank 外国银行fc. franc 法郎FCA Fellow of the Institute of Chartered Ac 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)full con 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of trans 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎Fi.t. free of income tax 免所得税fib free into barge 驳船上的交货价FIBC financial institution buyer credit poli 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg. (stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资Frt. freight 运费frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付frt., forward 期货、远期合约FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gas. gasoline 汽油GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expenditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力GR gross revenue 毛收入gr. (grs.) wt. gross weight 毛重Gr.Wt. gross weight 毛重GS gross sales 销售总额GSP generalized system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人H.P. horse-power 马力H.P.N . horse-power nominal 标称马力HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I & A inventory and allocations 库存和分配I. A. intangible assets 无形资产I. B. invoice book 发票簿I. B. I invoice book inward 购货发票簿I. B. O. invoice book outward 销货发票簿I. C. U. International Code Used 国际使用的电码I. F. insufficient fund 存款不足I. G. imperial gallon 英制加仑I. R. inward remittance 汇入款项I/L import licence 进口许可证I/T income tax 所得税IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICON index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口IFB invitation for bids 招标邀请IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入in trans (I. T.) in transit. 在(运输）途中Inc. incorporated 注册（有限）公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int. interest 利息Int., int. interest 利息Inv. invoice 发票inv., Inv. invoice 发票、付款通知inv.doc./attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收IRA interest rate agreement 利率协议IRA individual retirement account 个人退休金帐户IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Class 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS Inter-market trading system 跨市场交易系统IV investment value 投资价值J. A. (J/A) joint account 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单J., Jour. journal 日记帐J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities) （证券）上市L&D loss and damage 损失和损坏L. lira 里拉L. A. liquid assets 流动资产L. A. (L/A) letter of authority 授权书L. B. letter book 书信备查簿L. I. P. (LIP) life insurance policy 人寿保险单L. liter 公升l. s. lump sum 一次付款总额l. s. t. local standard time 当地标准时间L.& D. loans and discounts 放款及贴现L., (Led.) ledger 分类帐L/C letter of credit 信用证L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期lb pound 磅LB licensed bank 许可银行LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container 拼装/整拆LCL/LCL less than container load/less than cont 拼装/拼拆ldg. loading 装（卸）货LG letter of guarantee 保函LI letter of interest (intent) 意向书Li. liability 负债lifo (LIFO) last in, first out 后进先出法LIRC low interest rate currencies 低利率货币LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期Ltd. limited 有限（公司）M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M&A merger & acquisition 兼并收购m. meter, mile 米、英里M. B. memorandum book 备忘录M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）单M. D. malicious damage 恶意损坏M. F. mutual funds 共同基金M. M. money market 货币市场M.O. money order 邮汇M/.a my account 本人帐户M/C marginal credit 限界信贷M/C marginal credit 信贷限额m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/I marine insurance 海险M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇MA my account 本人帐户MA M.A. Master of Arts 文科硕士Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率Memo memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favored nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价MPC marginal propensity to consume 边际消费倾向MPS Master Product Schedule 主产品进度表Mrge mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP monthly report of progress 进度月报MRP material requirement planning 原料/物资需求计划MRR maintenance, repair and replace 维护、修理和替换msg message 留言MT medium term 中期mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值n. a not available 暂缺N. A. net assets 净资产N. A. non-acceptance 不承兑N. B. nota bene 注意N. D. net debt 净债务n. d. no date 无日期n. d. non-delivery 未能到达n. e. no effects 无效n. e. not enough 不足N. E. S. not elsewhere specified 未另作说明N. G. net gain 纯收益N. I. net income 净收益N. I. net interest 净利息N. L. net loss 净损失n. m. nautical mile 海里N. N. no name 无签名N. P. notes payable 应付票据N. Q. A. net quick assets 速动资产净额N. R. notes receivable 应收票据N. S. F. (NSF) no sufficient fund 存款不足N. W. net worth 净值N. Y. net yield 净收益N.E. net earnings 净收益N.P. notary public 公证人N/C net capital 净资本N/F no fund 无存款N/m no mark 无商标N/P net profit 净利N/R no responsibility 无责任NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg. Inst., N. I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的nego. negotiate 谈判net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记NNP net national product 国民生产净值no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名NWC net working capital 净流动资本NX not exceeding 不超过o order 订单o. (O.) offer 发盘、报价o. a. overall 全面的、综合的O. B. ordinary business 普通业务O. B. (O/B) order book 订货簿o. c. over charge 收费过多O. E. (o. e. ) omission excepted 遗漏除外O. F. ocean freight 海运费O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证o. m. s. output per man-shift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单O. T. overtime 加班O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o. d.,(O. D.) overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis sys 经营会计分析制OB other budgetary 其他预算OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法OC open cover 预约保险OD overdraft 透支OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确Op. Operation 经营；操作；运作opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户P.A. particular average; power of attorney 单独海损；委托书p.a., per ann. per annum 每年P.C.B. petty cash book 零用现金簿P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P.P.I. policy proof of interest 凭保证单证明的保险利益P/A private account 私人帐户P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/C. price current 时价表P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem <拉> 由...代理PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POE port of entry 报关港口POP point-of-purchase (advertisement) 购买现场广告POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q. quarto 四开，四开本Q.v. quod vide-which see 请查阅q.v. quod vide (which see) 参阅Q.y. query 查核QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Tr 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价R option not traded 没有进行交易的期权R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输r. rate; rupee; ruble 比率；卢比；卢布R. response; registered; return 答复；已注册；收益r.d. running days=consecutive days 连续日R.I. re - insurance 再保险R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人R/G Ready to Go 运行就绪RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到RDTC registered deposit taking company 注册接受存款公司。

I．Abbreviation of word单词的缩略1. 保留单词的第一个音节及第二个音节的第一个辅音：ANS = answer 回答,回复，TEL = telephone电话EXP=export出口IMP = import 进口，INC = incorporated 合伙的、股份有限的PREM = premium 保险费CHEQ = cheque 支票，BAL = balance 余额、结存、差额，DEM = demurrage 滞期费DEB = debenture （海关）退税凭单，PAT = patent 专利，INT = interest 利息INV= invoice 发票，INSP= inspection 检验，CAP = capital 资本、资金2．保留单词的前两个音节：A VE = avenue 街道，AMER =American美国的，ELEC = electricity电，INSUR = insurance 保险，KILO = kilometer 公里，APPROX = approximate接近、估计，COOP = cooperation 合作，INFO= information 信息，MEMO =memorandum 备忘录，NA VI = navigation 航海，PARA = paragraph 段落，NEGO= negotiate 洽谈3. 保留单词的第一音节及其后的重要辅音或全部辅音：SHIPMT = shipment 发货、装船、载货ACPTBL = acceptable 可接受的ARRNGT = arrangement 安排COMMSN = commission 佣金、手续费A VLBL = available可（供、买）的GOVT = government政府IMMDLY = immediately立刻MANF = manufacture制造ASST = assistant 助手，ATTY= attorney代理人律师CONSGT= consignment货物、寄售4．保留单词的首尾字母：YD = yard 码, BK = bank 银行, MK = mark 标记、商标,WT = weight 重量,YR = your 你（们）的, LD = limited有限的，CY = COPY 副本TKS = thanks 谢谢, DS = days 若干日，FC = Franc 法郎，HK = hank 一卷,一束FT = foot, feet 英尺，GDS = goods 货物，HT = height 高度，JT =joint 共同，MR= mister 先生，PD= paid 已付，PR = pair 双、对，QR = quarter 四分之一，QT = quart 夸脱，FM = from 自、从，ST = street 街道，WK = week 周，如首尾字母相同，可在首尾字母间加其它字母以便区别：QLTY =quality质量QNTY = quantity数量5. 去元音、留辅音（除字首元音外）：PLS = please 请, ART = article 物品，文章，ADMR = administrator 行政管理人BLDG = building 建筑、建设，BKG = banking 银行业务，ENCL = enclosure 附件，BTWN = between 在…之间，ARRV = arrive到达，INSTRCTN= instruction 指示，AMT = amount总计、总额、金额，INTRST = interest 利息、利益，INVTRY = inventory 存货，RCVD = received收到，RPT = repeat重复，MFR = manufacturer 制造商，MKT = market市场ABT =about关于、大概，INCLD = include包括，MSG = message 文电，MTG= mortgage抵押OBLD = obliged 感谢，QLTY = quality 质量，RGDS = regards 此致，SCHDL = schedule计划（1）用发音相似的字母（一个或几个）代替单词：UR = your你（们）的, N= and和, OZ = ounce 盎司, OFA = offer 报盘, T = ton 吨，NR / NO = number 数字、号码, NIL = nothing 无（东西）U= you 你（们）SB =somebody某人P = page 页，PC = piece 张、块，OC = our cable 我电，M= meter 米、公尺，IN = inch 英寸，G = gram 克，F = Fahrenheit 华氏，C = centigrade 摄氏，BL = bale 包，（2）简化后辍：-ing = G, -ed = D, -er / -or / -ure = R, -ment = MT / T , -tion = TN, -able / -ible = BL -ist = ST, -al /-ial= L, -ful = FL, -ness = NS, -ize = Z, -tive =TV, -less = LS -trans = TR, -ence/ -ance/ -ency/ -ancy = C, -ion = N, -logy = G, -ism = SM, -ician = AN6. 普遍认同的固定缩略语：OCT = October十月, MON = Monday星期一, FOB = Free on Board 装运港船上交货WTO= World Trade Organization 世界贸易组织，L / C = Letter of Credit信用证, P/O ==Purchase Order 定单，CIF = cost, insurance and freight 成本、保险加运费，USD = US dollar 美元，UN = United Nations 联合国，GSP = Generalized System of Preferences 普惠制NYSE = New York Stock Exchange 纽约证券交易所，D/P Document against Payment 付款交单B/L = Bill of Lading 提单，W/W = warehouse to warehouse 仓至仓条款，II．Abbreviation of over-two-word phrases; 二词以上短语的缩略1．首字母缩略词，取每个单词的首字母构成缩略词：（ACRONYM）CEO = Chief Executive Officer 首席执行官VC =Venture Capital 风险投资PDA = Personal Data Assistant 个人数学助理，PIA = Personal Information Assistant 个人信息助理，CC = Call Center 呼叫中心，CCC = Customer Care Center 客户服务中心，CRM = Customer Relationship Management 客户关系管理中心，IMF= International Monetary Fund 国际货币基金组织, FPA= Free from Particular Average 平安险，FT = Freight Ton 运费吨，LCL = Less than Container Load 拼箱货，V AT = Value Added Tax 增值税，2．拼辍词，对原有的两个词进行剪裁, 分别取其的首部或尾部, 拼成一个新词: (blending)1.取第一个词的首部加第二个词的尾部:companding ( compressing + expanding ) 压缩扩张，modem ( modulator + demodulator ) 调制解调器，sysin ( system + input ) 系统输入设备，sysinit ( system + initialization ) 系统初始化，advertistics ( advertising+statistics ) 广告统计学，motel ( motor+ hotel ) 汽车游客旅馆2.第一个词的原形加第二个词的尾部:workfare (work+welfare)工作福利Clintonomics( Clinton+economics) 克林顿的经济政策，dollarization ( dollar + popularization ) 美元化、以美元代替本国货币，bloatware ( bloat + software ) 臃肿软件、占磁盘存量大的Lunarnaut (lunar + astronaut ) 登月宇航员3.第一个词的首部加第二个词的原形：medicaid ( medical + aid ) 美国的医疗补助方案psywarrior ( psychological + warrior)心理战专家，psychotherapy ( psychological + therapy ) 心理疗法，biochemistry ( biological + chemistry ) 生物化学，medicare ( medical + care ) 美国、加拿大国家医疗照顾制4.第一个词的首部加第二个词的首部：psywar ( psychological + warfare ) 心理战comsat ( communications + satellite) 通讯卫星。