银行术语和缩略语

英文金融缩略语1、ABS——资产担保证券2、ADR——美国存托凭证3、AIG——美国国际集团4、A TM——自动柜员机5、BIS——国际清算银行6、BHC——银行控股公司7、BRIC——金砖四国（巴西、俄罗斯、印度、中国）8、CDO——债务抵押证券9、CDs——大额可转让存单10、CDS——信用违约互换11、CFA——注册金融分析师或特许金融分析师12、CML——资本市场线13、CPI——消费者价格指数14、EBIT——息税前收益15、EBITDA——未减掉利息、所得税、折旧和分摊前的营业收益16、EDR——欧洲存托凭证17、ESOP——员工持股计划18、ETF——指数股票型基金或交易所交易基金、交易所买卖基金19、FDI——国际直接投资20、FRA——远期利率协议21、GATT——关税及贸易总协定22、GDP——国内生产总值23、GDR——全球存托凭证24、GNP——国民生产总值25、HKDR——香港存托凭证26、HIBOR——香港银行同业拆借利率27、IAS——国际会计标准28、IBRD——国际复兴开发银行（世界银行）29、ICP——国际比较项目30、IDA——(世界银行所属的)国际开发协会31、IDB——泛美开发银行32、IFC——(世界银行所属的)国际金融公司33、IMF——国际货币基金组织34、IPO——首次公开发行35、IRR——内部收益率36、LBO——杠杆收购37、LIBOR——伦敦银行同业拆借利率38、LTCM——美国长期资本管理公司39、KODA——Knock Out Discount Accumulator累计认购期权40、M&A——收购与兼并41、MBO——经理层收购42、MBS——抵押信贷担保证券43、NASDAQ——纳斯达克，美国全国证券交易商自动报价系统协会44、NYSE——美国纽约证券交易所45、OECD——经济合作与发展组织46、OPEC——石油输出国组织47、OTC——场外交易市场48、PE——私募股权基金49、PPI——生产者价格指数50、PPP——购买力平价法51、ROA——资产报酬率52、ROE——股东权益报酬率53、SDRs——特别提款权54、SEC——美国证券管理委员会55、SIV——结构性投资载体56、SPV——特殊目的载体57、SWFs——主权财富基金58、UBS——瑞银集团59、VC——风险投资60、WTO——国际贸易组织。

国际贸易缩略语中英文对照在国际贸易这个广阔的领域中，缩略语的使用就像一种独特的语言密码，能够快速、简洁地传达复杂的信息。

对于从事国际贸易的专业人士来说，熟练掌握这些缩略语是至关重要的。

下面就让我们一起来了解一些常见的国际贸易缩略语及其对应的中英文含义。

一、贸易术语类1、 FOB（Free on Board）：船上交货，指卖方在指定的装运港将货物装到买方指定的船上，即完成交货。

2、 CIF（Cost, Insurance and Freight）：成本、保险费加运费，卖方要负责支付将货物运至指定目的港所需的运费和保险费。

3、 CFR（Cost and Freight）：成本加运费，卖方负责支付运费，但保险由买方负责。

4、 EXW（Ex Works）：工厂交货，卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货。

二、支付方式类1、 L/C（Letter of Credit）：信用证，是银行根据进口商的请求，开给出口商的一种保证承担支付货款责任的书面凭证。

2、T/T（Telegraphic Transfer）：电汇，是汇出行应汇款人的申请，拍发加押电报或电传或 SWIFT 给在另一国家的分行或代理行（即汇入行）指示解付一定金额给收款人的一种汇款方式。

3、 D/P（Documents against Payment）：付款交单，是指出口人的交单是以进口人的付款为条件。

4、 D/A（Documents against Acceptance）：承兑交单，是指出口人的交单以进口人在汇票上承兑为条件。

三、运输与物流类1、 B/L（Bill of Lading）：提单，是指用以证明海上货物运输合同和货物已经由承运人接收或者装船，以及承运人保证据以交付货物的单证。

2、 AWB（Air Waybill）：航空运单，是指承运人与托运人之间签订的运输合同，也是承运人或其代理人签发的货物收据。

!-A@at 以（价格）AAautomatic approval 自动许可证a.a.after arrival 到达以后A.A.R.against all risks 保一切险abt.about 大约A/C acct. account 帐户，入...账Acc.acceptance 承兑accountee 开证人（记入该账户下）accreditor 开证人（委托开证人）actual weight 实际重量A.D.Anno Domini（拉丁文）公元（后）a.d.after date 期后ad val. ad valorem 从价（计算运费）add.address 地址advance payment 预付货款advanced B/L 预借提单advising bank 通知行A.F.advanced freight 预付运费agrt.agreement 协定agt.agent 代理人A.H.after hatch 后舱air transportation policy 空运保险单air transportation risk 空运险Al Al at Lloyd's 英国劳埃德商船协会商船注册第一级!-amt.amount 数额，金额anti dated B/L 倒签提单A.N.arrival notice 到货通知A/Oaccount of 由...付账A.P.additional premium 额外保费A/Pauthority ti purchase 委托购买证approx.approximate 大约A.R. all risks 一切险arbitration 仲裁arr. arrival 到达art. article 条款，货号Art.No. aryicle number 货号a.s.at(after)sight 见票后（...天付款）assured 被保险人at the request of Messrs... 应（某人）请求A.T.L. actual total loss 实际海损att. attached 附atten. attention 注意A.V. ad valorem 从值（从价）av. average 平均海损available by drafts at sight 凭即期汇票付款ave. avenue 大街A/W actual weight 实际重量，净重AWB air way bill 空运提单!-BBAF bunker adjustment factor 燃油附加费Bal. balance 余额basket 篓bay(hatch or hold) 舱位，舱口，舱内B.B.C. bareboat charter 光船租赁B.B.Clause both to blame collision clause 船舶互撞条款（险）B/C bill of collection 托收汇票B/D 1.bank draft 银行汇票2.bill discounted 贴现汇票b.d.i. both day inclusive包括头尾两天bdl(s) Bundle(s) 捆，把B/E 1.bill of exchange 汇票2.bill of entry进口报告书beneficiary 受益人berth 泊位b/f brought forward 承前页bg. bag 袋B/G bonded goods 保税货物B/H bill of health 健康证明书bk. bank 银行bkt. basket 篮、筐bl. bale 包B/L bill of lading 提单black list 黑名单bldg. building 大楼blvd. boulevard 大街B/O 1.buyer's option 买方选择2.branch office 分公司BOC Bank of China 中国银行BOM beginning of month月初bonded warehouse 关栈bot.btl. bottle瓶BOY beginning of yearB/P 1.bill payable 应付票据2.bill purchased银行议付汇票brkge. breakage 破碎brl. barrel 桶breakbulk 散装货b/s bags,bales 袋，包（复数）BSC bunker surcharge 燃油附加!-费B.T. berth terms 班轮条款B.T.N. Brussels Tariff Nomenclature 布鲁塞尔税则分类bu. bushel 蒲式耳bulk cargo 散装货bx(s) box(es)箱，盒by airplane 飞机装运by order of Messrs... 奉（某人）之命by parcel post 邮包装运by sea freight 海运by train 火车装运by truck 卡车装运Cca. circa 大约（拉丁文）CAAC General Administration of Civil Aviation of China中国民航C.A.D. cash against documents 凭单据付款CAF currency adjuctment factor 货币附加费C&I cost and insurance 成本加保险价canc. cancelled,cancellation 取消capacity 容积capt. captain 船长cardboard box 纸盒箱cargo board 托板cargo receipt 货物承运收据Caricom Caribbean Community 加勒比海共同体carrier 承运人catalogue 目录carton 纸箱C.B.D. cash before delivery 付现交货CBM cubic meter 立方米C.C. China Commodity Inspection Bureau 副本CCPIT China Council for the Promotion of International Trade中国国际贸易促进委员会C.C.V.O. combined certificate of value and origin价值、产地联合证明书（海关发票）C/D cash against documents 凭单据汇款cert. certificate 证明书!-certificate of age of vessel 船龄证明certificate of origin 产地证明certificate of quantity 数量证明certificate of registry 注册证明C/F carried forward 续后页CFR cost and freight 成本加运费CFS container freight station 集装箱货运站cft. cubic feet 立方英尺cgo. cargo 货物C.H. customs house 海关checker (tallyman) 理货员chg. Charge 费用circuitous routing 迂回航线C/I 1. certificate of inspection 检验证书2. certificate of insurance 保险证明书C.I. consular invoice 领事发票C.I.A. cash in advance 预付现款C.I.C. China Insurance Clause 中国保险条款CIF cost,insurance,freight 成本、保险加运费价CIFC cost,insurance,freight,commission 成本、保险、运费加佣金价C.I.O. cash in order 订货时付款CIP freight or carriage&insurance paid to运费、保险费付至...价ck. 1.check 支票 2.cask 桶CL container load 集装箱装载claim 索赔clean bill collection 光票托收clean bill of lading 清洁提单clearance of goods 结关CLP container load plan 集装箱装箱单cm centimeter 公分、厘米C/N 1.case No.箱号 2.contract No.合同号3.cover note 暂保单4.credit note 货项账单（货记通知单）CNCC China National Chartering Corp.中国租船公司CNFTTC China National Foreign Trade Transportation Corp.中国对外贸易运输公司co. company 公司C/O 1.certificate of origin 产地证书 2.care of 由...转交3.cash order 本票C.O.D. cash on delivery 货到付款!-COFC container on flatcar 铁路运集装箱combined invoice , ; 联合发票comm. commission 佣金commerial invoice 商业发票confirmed/unconfirmed L/C 保兑信用证/不保兑信用证confirming bank 保兑行congested 拥挤consignee 收货人cont. contract 合同container seal number 集装箱封号contd. continued 继续，未完COSA China Ocean Shipping Agency 中国外轮代理公司COSCO China Ocean Shipping Company 中国远洋运输公司cost 成本C/P Charter Party 租船契约，租船合同C.Q.D. customary quick dispatch 习惯快速装卸cr. credit 贷方C/R cargo receipt 货物承运收据crate 板条箱c/s cases 箱CSC container service charge 集装箱服务费csk. cask 木桶ct. centiliter 毫升C.T.B/L combined transport bill of lading 联运提单ctn. carton 纸箱current price 时价customs broker 报关行customs duty 关税customs invoice 海关发票CWS currency weakly surcharge 货币软化附加费cwt. hundred weight 亨特威（英制100磅）CY container yard 集装箱堆场CY to CY container yard to container yard 集装箱堆场至集装箱堆场C.Z. canal zone 运河地带!-DD/A 1.documents against acceptance 承兑交单2.documents attached 随附单据3....days after acceptance 承兑后...天（付款）D.A. direct additional 直航附加费d/d 1. dated 日期是...2....days after date开票日后...天（付款）D.D. 1.demand draft即期汇票（银行汇票）2.documentary draft跟单汇票destcription of goods 商品名称destn. destination 目的地deferred payment L/C 延付信用证d.f. dead freight 空舱费D.G. dangerous goods 危险货物direct additional 直航附加费direct port 直达港direct rounting 最短航线divisible L/C 可分割信用证disc. discount 折扣，贴现discharge 卸货distrubution center 分配（运销）中心D/N debit note 借项账单dock 码头dockage rate 停泊费、码头费documentary L/C 跟单信用证door to door 门到门（集装箱运输）D/P 1.documents against payment 付款交单2.delivery against payment 付款交货3.deferred payment 延期付款D/P T/R documents against payment with trust receipt付款交单凭信托收据接单drawee 受票人、付款人drawer 出票人、收款人draft 汇票drawn on (upon) 以（某人）为付款人!-drum 桶D/S deviation surcharge 绕航附加费D/W deadweight 总载重量D.W.T. deadweight tonnage 载重吨位DZ. dozen 打Eeastbound 东向运输E.C. East Coast东海岸（美国）E/D export declaration 出口申请书EEC European Economic Community 欧洲经济共同体e.g. exempligratia= for example 例如E/L export license 出口许可证encl. enclosure 附件E.&.O.E. errors and omissions excepted 有错当查E.A.O.N. export as otherwise noted 除非另有记载E.O.M. end of the month 月底E.O.S. end of the season 季底E.O.Y. end of the year 年底E.S.C. Economic and Social Council （联合国）经济社会理事会establishing bank 开证行ETA estimated time of arrival 预订到达时间etc. et cetera=and others 等等ETD estimated time of departure 预定开航时间ETS estimated time of sailing 预定开航时间ex 1.（合同、运输上）表示"出自"在...（交货）!-2.（证卷、股票上）表示"没有""免除" exception 溢短残损，除外expense 费用export duty 出口税FF.A. freight agent 货运代理FAS fre alongside ship 船边交货FCR forwarder's cargo receipt 运输行货物收据F.I. free in 船方不负担装货费FIATA Federation International des Associations de Transitaires et Assimiles国际运输商协会联合会F.I.O. free in & out 船方不负担装卸货费F.I.O.S. free in and out and stowed 船方不负担装卸费和理舱费flatcar 铁路平车FMC Federal Maritime Commission （美国）联邦海运委员会F/O in favour of 以...为受益人F.O. free out 船方不负担卸货费F.O.C. free of charge 免费FOB free on board 离岸价格for account of Messrs... 付...入账for the amount of USD... 金额为美元...force majeure 不可抗力FPA free from particular average 平安险fragile 易碎商品free perimeter 自由过境区free port 自由港!-free trade zone 自由贸易区frieght forwarder 运输行frieght prepaid 运费付讫FTL full truck load 整车货FTZ foreign-trade zone 对外贸易区F.Y.I. for your information 供贵方参考F.Z. free zone 自由区GG.A.,G/A 1.general agent总代理2.general average 共同海损gang 装卸费GATT General Agreement On Tariffs and Trade 关税与贸易总协定general terms and conditions 一般贸易条款GMT Greenwich Mean Office 格林尼治标准时间GPO General Post Office 邮政总局gross for net 以毛作净Gr.Wt. Gross Weight 毛重G.S.P. generalized syetem of preference 普通优惠制Hhandle with care 小心轻放HAWB house air waybill 空运代理提单/分提单H/H house to house 厂到厂（集装箱运输）H.O. head office 总公司holdman 舱内装卸工IIATA International Air Transport Association 国际航空运输协议I.B. In Bond 保税仓库ICC 1.International Chamber of Commerce 国际商会2.Insititute CargoClause 伦敦学会货物保险条款id. idem= the same 同前i.e. id est=that is 既是I/E importer-exporter 进出口I/L importer lincense 进口许可证IMF International Monetary Fund 国际货币基金IMP international market price 国际市场价格in duplicate 一式两份in triplicate 一式三份INCOTERMS International Rules for the Interpretation of Trade Terms国际贸易术语解释通则inland 内陆inland transportation agent 内陆运输代理商inspection certificate 检验证书inst. instant (this month)本月insurance 保险insurance declaration 保险声明interchange point 联运交接点interline freight 内陆货运I.O.P. irrespective of percentage 无免赔率I.P.I. Interior Point Intermodel 内陆城市海路联运（美国）I.O. importer quota 进口配额issuing bank 开证行JJMP Japan's main ports日本主要港口Kkeep cool, 放在凉处keep dry 切勿受潮keep flat 必须平放keep in hold 装在舱内keep upright 切勿倒置keep on deck 甲板装运kg.,kilo kilogram 千克LLASH lighter-aboard-ship 载驳船，子母船lb liber=pound 磅（重量单位）L/C letter of ceidit 信用证LCL less than container load 拼装货（集装箱）leakage and breakage 漏损和破损L/G letter of guarantee 担保书L.H. lower hold 底舱lkge leakage 渗漏L.M.C. Lloyd's Machinery Certificate 劳氏船机证书loading 装货，装载longshoreman 码头搬运工人L/T long ton 长吨LTL less than truck load 拼装货Mmax. maximum 最高，最大，最多measurement list 尺码单mfst. manifest 舱单microbridge 微陆桥运输M.I.P. marine insurance policy 海运保险单M.L.B. mini-land bridge service 小陆桥运输mode of transportation 运输方式more or less clause 溢短装条款most favoured nation treatment 最惠国待遇M/R mate's receipt 大幅收据M/S motor ship 轮船M/T 1.metric ton 公吨2.mail transfer信汇3.multimodal transport 多式联运min minimum 最低，最小，最少M.V. motor vessel 机动船，轮船NN.A.,N/ 1.not applicable 不适用2.not available 无供3.no acceptance 拒绝承兑N.B. nota bene= note well 注意N.C.V. no commercial value 无商业价值negotiation 议付negotiation bank 议付行N/M no mark 无标记无唛头N/N non-negotiable,not negotiable 不可议付，不可转让no dumping 切勿投掷no turningover 切勿倾倒n.o.s. not otherwise specified 未列名number 数，数目，号码OO/C outward collection 出口托收O.C.P. overland common point 陆上共同点on behalf of... 代表某人on board B/L 已装船提单on deck B/L 甲板提单on deck risk 舱面险O.P. open policy 预约保单opener 开证人opening bank 开证银行optional 可选择的optional charage 选港费order B/L 指示提单origin 原产地，起运地original B/L 正本提单outer packing 外包装overland transportation policy 陆运保险单Pp.a. per annum 每年，按年P/A 1.particular average 单独海损2.payment on arrival 货到付款pallet 托盘palletize 货托盘化parcel post risk 邮包险parcel receipt 邮报收据partial shipment allowed 允许分批转运payee 受款人payer 付款人paying bank 付款行payment 支付pcl. parcel 包，包裹pct. percent 百分比P.D. port dues 港务费PICC People's Insurance Company of China 中国人们保险公司pkg. package 包，件plywood case 胶合板箱P.M..,p.m. post meridiem=afternoon 下午PMA Pacific Maritime Association 太平海运协会P.O.B. post office box 邮政信箱P.O.C. port of call 停靠港P.O.D. paid on delivery 交货时付讫port congestion charge 港口拥挤费p.p. picked ports 选定港ppt prompt 即时的pr. pair 双，对P.R.C. People's Republic of China 中华人民共和国permium 保险费principal 开证人，委托开证人price 价格pro forma invoice 形式发票prompt shipment 即装prox. proximo=next month 下月P.S. postscript 附言，再启P.T.O. please turn over 请阅后页Qqlty. quality 质量quantity discount 数量折扣quty. quantity 数量qy. quay 码头Rrailroad trailer 铁路拖车railway bill 铁路运单re with reference 关于ream 令（500 sheets）rebat 回佣reimbursing bank 偿付行retail price 零售价rev. revocable可撤销的revocable L/C 可撤销信用证revolving L/C 循环信用证R.F.W.D. rain and/or fresh water damage 雨淋淡水险risk of contamination 沾污险risk of mold(mould) 发霉险risk of rusting 锈损险risk of shortage 短缺险river barging 内河驳运roll 卷Ro-Ro roll-on/roll-off 滚装货routing 运输路线RR rail road 铁路SS.A. Societe Anonyme (French.)=Corp.公司Societa Anonima (Italian)=Corp.公司SociedadeAnonima(Spanish)=Corp.公司S/C 1.sales contract 销货合同2.service charge 服务费3.sales confirmation销货确认书scheduled service 定期班轮SCI special customs invoice （美国）特别海关发票S/D 1.short delivery 交货短缺2.sight draft 即期汇票3.sea damage 海上损失SDR special drawing right 特别提款权sea-worthy packing 适合海运包装settling agent 理赔代理人（保险）S/F stowage factor 积载因素S.G. ship and goods 货与船Sgd. signed 已签字sheet 张shipper(consigner,consignor) 托运人shipping company's certificate 船公司证明shipping space 舱位shipping order 装货单shpt shipment 装sig. signature 签字sight L/C 即期信用证SINOTRANS China National Foreign Trade Transportation Corporation中国外运公司sk. sack 袋S.L.&C. shipper's load and count 托运人装卸和点件（集装箱）S.N. shipping note 装船通知书S/O 1.shipping order 装货单2.seller's option卖方选择space charter 订船special additional risk 特别附加险special preference 优惠关税specification 规格specification list 规格明细表spot price 现价货S.R.C.C. strike,riot and civil commotion 罢工险S.S. steamship 轮船St. Street 街S/T short ton 短吨S.T.C. said to contain 据称包括std. standard 标准stg. , sterling 英镑stuffing 装箱supercargo 押运员S.W.D. sea water damage 海水损失险TT.A.,T/A 1.telegraphic address 电报挂号2.transshipment additional 转船附加费tare 皮重tariff 运费表，税则TAT train-air-truck 陆空陆联运TBD policy to be declared 待报保险单（船名航期不填须待报者）T.C. travelers cheque 旅行支票T.D. tween deck二层舱terminal 码头，水陆交接点，终点站TEU twenty equivalent of unit 相当于20英尺标准集装箱tgm. telegram 电报this side up 此端向上through B/L 联运提单time charter 定期租轮time draft 远期汇票time of delivery 交货时间time of payment 付款期限time of shipment 装运日期time policy 期限保险单T.L.O. total loss only 全损险tlx. telex 电传T.M.O. telegraphic money order 电汇单TOFC trailer on flatcar 铁路平车拖运total amount 总金额total value 总价T.P.N.D. theft,pilferage and non-delivery 偷盗及提货不着险T/R trust receipt 信托收据transferable L/C 可转让信用证transit zone 自由贸易区transloading 交接转运transship 转船，转运transshipment allowed 允许转船transshipment B/L 转船提单tr.wt. tare weight 皮重T.T. telegraphic transfer 电汇TTL. total 总计UUCP Uniform Customs & Practice 统一惯例U/D under deck 甲板上ULT ultimo= last month 上月U/M under-mentioned 下述unconfirmed L/C 不保兑信用证undivisible L/C 不可分割信用证unit 单位unitize 成组化（运输）unscheduled service 不定期班轮untransferable L/C 不可转让信用证usance L/C 远期信用证use no hooks 切勿用钩usual practice 习惯做法U/T unlimited transshipment 无限制转船Vv. videval. valuevia. by way ofvolumevoy. voyagevotage charterV.V. vice versa=interchangeWW.A. with average 水渍险，单独海损赔偿W.C. West Coast 西海岸westbound 西向运输wharfage 码头费wharfage rate 码头收费率whf. wharf 码头whse warehouse 仓库，栈房W/M weight or measurement 重量或体积（按高者计算运费）W.O. washing overboard 浪击落海wooden case 木箱W.P.A. with particular average 水渍险W.R. war risk 战争险wt. weight 重量W/T with transshipment at 在...转船wtd. warranted 保证wty. warranty 保证条款W.W. warehouse warrant 栈单W/W warehouse to warehouse clause 仓至仓条款YY.A.R. York-Antwerp Rules 约克-安特卫普规则（国际共同海损规则）yd(s) yard(s) 码Zz. zone 地区ZIP Zoning Improvement Plan （美国）邮区号。

常见的贸易术语在国际贸易中，有许多独特的术语和缩略语，对于初学者来说可能会感到迷惑。

以下是一些常见的贸易术语解释：1. FOB（Free on Board）：离岸价。

它是指卖方承担商品的费用，直到将货物装上船或飞机为止。

这种方式下，买方负责所有运输费用和保险费用，并对货物在运输过程中的损失或损坏负责。

2. CIF（Cost, Insurance and Freight）：成本、保险费及运费。

它是指卖方必须承担商品的成本、保险和运费，直到货物抵达目的港口为止。

该价格条款包括了所有费用，但不包括卸货、海关以及其他附加费用。

3. CNF（Cost and Freight）：成本加运费。

和CIF相比，CNF缺少了保险费。

这种方式下，除了FOB价格之外，还要加上货物运到目的地的运杂费。

4. DDP（Delivered Duty Paid）：无条件交货。

它是指卖方承担所有费用，包括进口关税、消费税、货物运输、保险以及其他附加费用等，直到货物送达买方指定的地点。

5. L/C（Letter of Credit）：信用证。

它是银行作为中介机构发出的一份文件，证明买方已经向卖方开出了信用证并预付了货款。

这种方式下，卖方在获得信用证后才会开始生产和交货，并且只有在买方支付全部款项后才能收到钱。

6. T/T（Telegraphic Transfer）：电汇。

它是一种通过银行进行货款转账的支付方式，相对于现金、支票等其他支付方式更加安全可靠。

在T/T支付中，买方需要将货款汇入卖方指定的银行账户中，完成支付后卖方才会发货。

总之，以上是一些常见的贸易术语，了解这些术语有助于更好地理解和应用国际贸易中的各种规定和操作。

常用缩略语 （国际结算）1. NISS 新一代国际结算系统（NEW INTERNATIIONALSETTLEMENT SYSTEM）2. T/T 电汇（TELEGRAPHIC TRANSFER）3. D/D 票汇（DEMAND DRAFT）4. M/T 信汇（MAIL TRANSFER）5. L/C 信用证（LETTER OF CREDIT）6. L/G 保函（LETTER OF GUARANTEE）7. O/C 出口托收（OUTWARD COLLECTION）8. B/P 出口单证（BILLS PURCHASE）9. D/A 承兑交单（DOCUMENTS AGAINSTACCEPTANCE）10. D/P 付款交单（DOCUMENTS AGAINST PAYMENT）11. CAD 凭单付款（CASH AGAINST DOCUMENTS）12. I/C 进口代收（INWARD COLLECION）13. O/R 汇出汇款（OUTWARD REMITTANCE）14. O/A 赊销（OPER ACCOUNT）15. LIBOR 伦敦银行间同业市场拆放利率（LONDONINTERBANK OFFER RATE）16. HIBOR 香港银行间同业市场拆放利率（HONGKONGINTERBANK OFFER RATE）17. SIBOR 新加坡银行间同业市场拆放利率（SINGAPOREINTERBANK OFFER RATE）18. FFT 福费廷（包买票据）（FORFAITING）19. FACTORING 保理20. UCP 跟单信用证统一惯例（UNIFORM CUSTOMS ANDPRACTICE FOR DOCUMENTARY CREDITS）21. URC 托收统一规则（UNIFORM RULES FORCOLLECTIONS）22. ISP98 国际备用信用证惯例（INTERNATIONAL STANDBYPRACTICES）23. ISBP 国际标准银行实务（INTERNATIONAL STANDARDBANKING PRACTICE）24. ICC 国际商会（INTERNATIONAL CHAMBER OFCOMMERCE）25. INCOTERMS 国际贸易条件通则（INTERNATIONAL RULEFOR THE INTERPRETATION OF TRADE TERMS）26. EXW 工厂交货价 （EX WORKS）27. FAS 船边交货价（FREE ALONGSIDE SHIP）28. FCA 货交承运人（FREE CARRIER）29. CPT 运费付至（CARRIAGE PAID TO ）30. CIP 运保费付至（CARRIAGE AND INSURANCE PAIDTO）31. FOB 装运港船上交货（FREE ON BOARD）32. CFR 成本加运费（COST AND FREIGHT）33. CIF 成本加运保费（COST，INSURANCE ANDFREIGHT）34. DAF 指定边境交货（DELIVERED AT FRONTIER）35. DEQ 目的港码头交货（DELIVERED EX QUAY）36. DES 目的港船上交货（DELIVERED EX SHIP）37. DDU 完税前交货（DELIVERED DUTY UNPAID）38. DDP 完税后交货（DELIVERED DUTY PAID）39. B/L 提单（BILL OF LADING）40. F.I. 船方装货免责（FREE IN）41. F.O. 船方卸货免责（FREE OUT）42. F.I.O 船方装卸船免责（FREE IN AND OUT）43. FIOST 装卸，堆积，平仓船方免责（FREE IN AND OUTSTOWED）44. FCL 整箱装运（FULL CONTAINER LOAD）45. LCL 拼箱装运（LESS CONTAINER LOAD）46. FBL 国际运输商协会联合会（FIATA COMBINEDTRANSPORT）47. AWB 空运提单（AIR WAYBILL）48. COMM 佣金（COMMISSION）49. B/E 汇票（BILL OF EXCHANGE）50. P/N 本票（PROMISSORY NOTE）51. INV 发票（INVOICE）52. C/O 原产地证明书（CERTIFICATE OF ORIGIN）53. GSP FORM A 普惠制产地证（GENERALIZED SYSTEMOF PREFERENCE FORM A）54. I/P 保险单（INSURANCE POLICY）55. ICC 伦敦保险协会货物保险条款（INSTITUTE CARGOCLAUSE）56. CIC 中国保险条款 （CHINA INSURANCECLAUSE）57. W/W 仓至仓（WAREHOUSE TO WAREHOUSE）58. I.O.P. 不计免陪率 （IRRESPECTIVE OFPERCENTAGE）59. F.P.A.平安险（FREE FROM PARTICULARAVERAGE）60. WPA 水险（WITH PARTICULAR AVERAGE）61. TPND 偷窃提货不着险（THEFT，PILFERAGE ANDNON-DELIVERY）62. SRCC 罢工，暴动，民变险 （RISK OF STRIKERIOTS AND CIVIL COMMOTIONS）63. ETA 预计到达时间（ESTIMATED TIME OF ARRIVAL）64. ETD 预计起航时间（ESTIMATED TIME OFDEPARTURE）65. T/R 信托收据（TURST RECEIPT）66. BILLS PURCHASE 买入票据67. NDF 无本金交割远期外汇交易（NON DELIVERABLEFORWARD）68. SWIFT 环球同业银行金融电讯协会（SOCIETY FORWORLDWIDE INTERBANK FINANCIALTELECOMMUNICATIONS。

金融专业术语缩写金融专业术语缩写
A/C：账户
A/O：挂单
AML：反洗钱
AR：应收账款
ARPU：平均收入/用户
ATM：自动取款机
BA：银行安全
BAU：业务常态
BC：基础结构
BIS：国际清算银行
BL：银行贷款
BO：银行运营
CFD：差价合约
CMS：内容管理系统
COB：交易閉市
CSR：客户服务
CVM：客户价值管理
DMA：直接市场访问
DP：经理业务
DV：数据验证
ECB：欧洲中央银行
ECN：电子交易网络
EFT：电子资金转账
EMI：金融服务
ERM：风险管理
FATCA：国际税务条约
FCA：金融行为监管局
FIS：金融信息系统
FMA：市场活动
FOMC：联邦公开市场委员会 FSV：金融安全结构
GDP：国内生产总值
IFRS：国际财务报告准则 IT：信息技术
KYC：客户身份验证
LC：信用证
MSCI：国际股票市场指数 MSR：抵押贷款
NYSES：纽约证券交易所
ROI：投资回报率
ROE：股权报酬率
SYC：安全操作程序
T&E：差旅和报销
TP：交易执行
UBS：瑞士联合银行 UDF：自定义字段
UMR：多级营销
URN：用户关系管理 VAR：价值投资分析。

商务英语词汇：常用缩略语表(R)R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer （银行）洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所）Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资）机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信RYT referring to your telex 参照你方电传【。

这里的词汇是在最合适的一致性基础上对本书中涉及到的(十国集团和欧共体)中央银行所使用的术语给出解。

它不打算对这些术语给出法律定义。

应该认识到，它在其他语言中未必能找到完全等同的术语。

咨询轧差（advisory netting)：见状态轧差。

受保支付系统(assured payment system)(APS)：一种价值交换系统中的协议其中，及时完成一笔支付指令的结算，需要第三方(主要是银行、银行辛迪加或者清算所)不可撤销的和无条件的承诺支持。

参见价值交换结算系统。

自动化清算所(automated clearing house)(ACH)：一种电子清算系统，在系统中支付指令，主要借助磁介质或者通过电信网络在金融机构之间进行交换并由数据处理中心处理。

参见清算。

自动柜员机(automated teller machine)(ATM)：一种可以让已授权的用户，主要利用机器可读的塑料卡，从其帐户提取现金并可向用户提供不同种类的其他服务诸如余额查询、资金转帐和接收存款的机电设备。

ATM可以以联机实时查询授权数据库或者脱机两种方式运行。

银行汇票(bank draft)：在欧洲，该术语通常指一种由银行自身兑付的票据。

银行汇票由付方在银行购买并发送给收方，收方提交银行汇票给收方的开户银行，收方的开户银行对收方支付。

收方的开户银行再提交银行汇票给付方银行并由付方银行偿付。

在美国，该术语通常指由银行自身或者从其他银行兑付的汇票或者支票。

在银行本票中，银行既是出票人又是受票人。

在银行柜员支票中，一家银行是出票人，另一家银行是受票人。

银行汇票可能由银行按其自己的目的签发或者由客户购买并发送给收款人以清偿债。

批处理(batch)：一组支付指令和(或)证券转让指令以一个集合在处理点以不连续的时间间隔发送或处理。

受益所有权／权益(beneficial ownership/interest)：接收证券或其他金融票据的部分或全部所有权权益的权利(如收入、选举、转帐权)。

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

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。

金融英语缩略语1、NYSE 纽约证券交易所2、NASDAQ 国家证券经纪商协会自动报价系统（纳斯达克）3、A TM 自动取款机4、PBOC中央银行 / 中国人民银行四大银行5、BOC 中国银行6、CCB 中国建设银行7、ABC 中国农业银行8、ICBC 中国工商银行9、ADBC 中国农业发展银行10、CDB 国家开发银行11、WTO世界贸易组织12、SOEs 国有企业13、FRS 联邦储备银行系统14、FRB 联邦储备局15、S &Ls 储蓄与贷款机构16、CUs 信用合作社17、QFII 合格境外机构投资者18、CBRC 中国银监会（中国银行业监督管理委员会）29、CMB 中国招商银行20、VISA 维萨卡21、CDs 可转让存单22、Repurchase agreements (repos) 购回协议，也称再购回协议23、MMMFs 货币市场共同基金，货币市场信托基金24、EU European Union 欧盟25、SAFE 国家外汇管理局26、GDP 国内生产总值27、IPO公开发行的原始股份首次公开上市，私人公司首次向公众发售股票28、OTC 场外交易29、I.O.U 借据30、TB 短期国库券31、ETD 股票交易所32、CPI 居民消费价格指数33、FX 外汇34、L/C 或LOC 信用证35、OPEC 石油输出国组织36、HSBC汇丰银行37、CME 美国芝加哥商业交易所38、NDF 无本金交割远期39、IMF 国际货币基金组织40、TVEs 乡镇企业41、SAFE 国家外汇管理局。

国际贸易缩略语中英文对照国际贸易缩略语中英文对照本旨在为国际贸易领域工作人员提供一份综合的国际贸易缩略语中英文对照表，以便更好地理解和运用相关术语。

以下是详细的内容：1. ITC：International Trade Commission 国际贸易委员会WTO：World Trade Organization 世界贸易组织NAFTA：North American Free Trade Agreement 北美自由贸易协议FTA：Free Trade Agreement 自由贸易协定ASEAN：Association of Southeast Asian Nations 东南亚国家联盟GATT：General Agreement on Tariffs and Trade 关贸总协定CIF：Cost, Insurance and Freight 成本保险加运费FOB：Free On Board 离岸价格B/L：Bill of Lading 提货单L/C：Letter of Credit 信用证T/T：Telegraphic Transfer 电汇CIP：Carriage and Insurance Pd 运费和保险付款DDP：Delivered Duty Pd 进口税和运费已付到指定地点2. INCOTERMS：EXW：Ex Works 工厂交货条件FCA：Free Carrier 指定地点交货条件FAS：Free Alongside Ship 船边交货条件CFR：Cost and Freight 成本加运费价条件DAP：Delivered At Place 来到指定地点价条件DDP：Delivered Duty Pd 进口税和运费已付到指定地点3. LCL：Less than Contner Load 拼箱货FCL：Full Contner Load 整柜货ATA：Admission Temporre-Temporary Admission 暂时进口 RO/RO：Roll-on/Roll-off 滚装船COO：Certificate of Origin 原产地证明CBD：Cash Agnst Documents 承兑交单付款MOQ：Minimum Order Quantity 最低订购量ODM：Original Design Manufacturer 原始设计制造商OEM：Original Equipment Manufacturer 原始设备制造商4. AWB：r Waybill 空运提单FCR：Forwarders Certificate of Receipt 货物收据FTD：Foreign Trade Department 外贸部门TIN：Tax Identification Number 税号SGS：Société Générale de Surveillance 通用改革核查HS Code：Harmonized System Code 商品编码B/L：Bill of Lading 提货单CIQ：China Inspection and Quarantine 中国检验检疫5. HS Code:0101：Live horses, asses, mules and hinnies 活马、驴、骡和驹0201：Meat of bovine animals, fresh or chilled 牛肉，鲜或冷0301：Fish, live, fresh or chilled 鱼，活、鲜或冷0401：Milk and cream, not concentrated, not contning added sugar or other sweetening matter 牛奶和奶油，未浓缩，不含加糖或其他甜味物质0501：Human hr, unworked, whether or not washed or scoured; waste of human hr 人头发，未经加工，无论是否清洗或漂洗；人头发废料罗列出本所涉及附件如下：附件1：国际贸易缩略语中英文对照表（Excel格式）附件2：国际贸易术语英汉词典（PDF格式）附件3：国际贸易法律相关（Word格式）罗列出本所涉及的法律名词及注释：1. ITC：国际贸易委员会，负责调查和裁决贸易争端的国际机构。

经贸常用词缩写/缩略语(总汇集)AA.A.R = against all risks 担保全险,一切险A.B.No. = Accepted Bill Number 进口到单编号A/C = Account 账号AC. = Acceptance 承兑acc = acceptance,accepted 承兑,承诺a/c.A/C = account 帐,帐户ackmt = acknowledgement 承认,收条a/d = after date 出票后限期付款(票据)ad.advt. = advertisement 广告adv. = advice 通知(书)ad val. = Ad valorem(according to value) 从价税A.F.B. = Air Freight Bill 航空提单Agt. = Agent 代理商AI = first class 一级AM = Amendment 修改书A.M.T. = Air Mail Transfer 信汇Amt. = Amount 额,金额A.N. = arrival notice 到货通知A.P. = account payable 应付账款A/P = Authority to Purchase 委托购买a.p. = additional premiun 附加保险费A.R. = Account Receivable 应收款Art. = Article 条款,项A/S = account sales 销货清单a/s = after sight 见票后限期付款asstd. = Assorted 各色俱备的att,.attn. = attention 注意av.,a/v = average 平均,海损a/v = a vista (at sight) 见票即付BB/-,b/- = bale,bag 包,装bal.,balce. = balance 余额bbl. = barrel 桶,樽B/C = bill for collection 托收票据B.D. = Bills discounted 贴现票据B/D = bank draft 银行汇票b/d = brought down 承前页B’dle,bdl = bundle 束,把B/E = bill of exchange 汇票B/F = brought forward 承前页bg = bag 袋BIS = Bank for International Settlement 国际清算银行BK = Bank 银行Bkg. = Banking 银行业务B/L = Bill of Lading 提单B/N = bank note 银行纸币B.O. = Branch Office 分支行b/o = brought over 承前bot. = bottle 瓶B/P = bill purchased 买入票据,出口押汇B/P = bills payable 应付票据B/R = bills receivable 应收票据Brl.,barl. = barrel 桶,樽bx = box 箱,盒CC/- = case,currency,coupon 箱,通货,息票c. =cent,centimes,centigrade 分(美),分(法),百分度(寒暑表)C.A. = Credit Advice 收款报单C.A.D. = cash against documents on arrival of good货到后凭单付款c.a.d. = cash against documents 凭单证付现金c.a.f.= cost and freight 成本加运费cat. = catalogue 货品目录C.B. = clean bill 光票C/B = Clean Bill 光票C.B.D. = Cash before delivery 付现金后交货c.c. = carbon copy,cubic centimeter 副本,立方公分C/C,C.C = Chamber of Commerce 商会pC/D = cash against document 凭单据付款C.D. = Collection and Delivery 托交Cert.= Certificate 证明书c/f = carried forward 过次页C&F = cost and freight 运费在内价C.F.S. = container freight station 集装箱集散场c.f.& i. = Cost freight and insurance 运费保险费在内价C.H. = Clearing House 票据交换所C.I. = Certificate of Insurance 保险单C&I = Cost and Insurance 货价及保险c.i.a. = cash in advance 预付现金cif,c.i.f. = cost,insurance and freight 运费保险费在内价c.i.f.&c.= cost,insurance,freight and commission 运费,保险费,利息在内价C.I.F.E. = Cost,Insurance,Freight and Exchange 运费,保险费,汇票在内价C.I.F.I. = Cost,Insurance,Freight and Interest 运费,保险费,利息在内价C.I.F.C.I.= Cost,Insurance,Freight,Commission and Interest 运费,保险费,佣金,利息在内价CK = Check 支票CL = collection 托收CM = Commission 佣金C/N.C.N. = credit note,covering note,consignment note 货方通知,保险承保单,发货通知书C.O. = certificate of origin 产地证明书c/o = care of carried over 烦转,过次页Co. = company 公司c.o.d.= cash on delivery 货到付款Con.Inv. = Concular Invoice 领事发票corp. = corporation 法人,公司C/P = charter party 租船契约cr. = credit 货方,债权人cs = case 箱csk.,ck = cask 樽C.W.O.= cash with order 现金订货,下定付款cwt. = hundred weight 衡量名C.Y. = container yard 集装箱集散场DD/A =documents against acceptance, 承兑后交付单= documents for acceptance,= documents attached, 备承兑单据= deposit account 存款账号d/a = days after acceptance 承兑后……日付款D.A. = Debit advice 付款报单D/D,D. = Demand draft,documentary draft 即期汇票,跟单汇票d/d = day’s date (days after date) 出票后……日付款d.f.,d.fet. = dead freight 空载运费(船)Disc. = Discount 贴现;折扣DLT = Day Letter Telegram 书信电D/N = debit note 借方通知D/O = delivery order 卸货通知书D/P = documents against payment 付款后交付单据Dr. = debit debter 借方,债务人d/s. = days’sight 见票后……日付款DV = Dividends 股利Eea. = each 每,各e.e.E.E. = error excepted 错误除外E/B = Export-Import Bank 进出口银行(美国)enc.,encl.= enclosure 附件E.& O.E. = errors and omissions excepted 错误或遗漏不在此限ETA = estimated time of arrival 预定到达日期ex. = example,executive,exchange,extract 例子,执行官,外汇交换,摘要Exp. = Export 出口Ff.a.q.=fair average quality 良好平均品质f.a.s.=free alongside ship 船边交货价F.B.E.=foreign bill of exchange 国外汇票f.c.l.=full container load 整个集装箱装满f.d.free discharge 卸货船方不负责F.& D.=Freight and Demurrage 运费及延装费f.i.=free in 装货船方步负责f.i.o.=free in and out 装卸货船方均不负责f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均不负责f.o.=free out 卸货船方不负责f.o.,f/o=firm offer 规定时限的报价f.o.b.=free on board 船上交货价f.o.c.=free of charge免费F.O.I.=free of Interest 免息f.o.r.=free on rail,free on road 火车上交货价f.o.s.=free on steamer 轮船上交货价f.o.t.=free on truck 卡车上交货价f.p.a.=free of particular average 单独海损不保fr.f=franc,from,free 法郎,从,自由FX=Foreign Exchange 外汇Gg=good,goods,gramme 佳,货物,一克G/A=general average 共同海损GATT=General Agreement on Tariffs and Trade 关税贸易总协定gm.=gramme 一克g.m.b.=good merchantable brand品质良好适合买卖之货品g.m.q.=good merchantable quality良好可售品质G/N=Guarantee of Notes 承诺保证g.s.w.=gross shipping weight 运输总重量gr.wt.=gross weight 毛重Hh.=hour,harbour,height 时,港,高度H.O.=Head Office 总公司h.p.=horse power 马力hr.=hour 时IIATA=International Air Transport Association 国际航空运输协会IBRD=International Bank Reconstruction and Development 国际复兴开发银行I/C=Inward Collection 进口托收ICC=International Chamber of Commerce 国际商会IMO=International Money Orders 国际汇票Imp=Import 进口IN=Interest 利息IMF=International Monetary Fund 国际货币基金inst.=instant(this month) 本月int.=interest 利息Inv.=Invoice 发票IOU=I owe you 借据I/P=Insurance Policy 保险单I/R=Inward Remittance 汇入汇款ISIC=International Standard Industrial Classification 国际行业标准分类it.=item 项目Kk.=karat(carat) 卡拉(纯金含有度)kg.=keg,kilogramme笑,公斤K.W.=Kilo Watt 千瓦LL/A=Letter of Authorization 授权书lbs.=pounds 磅L/C=Letter of Credit 信用证L/H=General Letter of Hypothecation 质押权利总股定书L/I=Letter of Indemnity赔偿保证书L/G=Letter of Guarantee 保证函l.t.=long ton 长吨(2,240磅)L/T=Letter Telegram 书信电报Ltd.=Limited 有限责任L/U=Letter of Undertaking 承诺书Mm.=mile,metre,mark,month,minute,meridian(noon)哩,公尺,记号,月,分,中午m/d=month after date 出票后……月付款memo.=memorandum 备忘录M.I.P.=marine insurance policy 海上保险单misc.=miscellaneous杂项M/L=more or less增或减M/N=Minimum最低额MO=Money Order拨款单,汇款单,汇票m/s=months after sight见票后……月付款m.s.=mail steamer,mail transfer油船,轮船M.T.=metric ton,mail transfer公吨,信汇M/T=Mail Transfer信汇m.v.=motor vessel轮船MNC=multi-national corporation跨国公司NN.B.=Nota Bene(take notice)注意NO.=number号码n/p=non-payment拒付Nt.Wt=Net Weight净重OO.=Order定单，定货O.B/L=Order bill of lading指示式提单O.C.P.=Overland Common Point通常陆上运输可到达地点O/C=Outward Collection出口托收OD.=Overdraft透支O/d=overdraft,on demand透支，要求即付款（票据）O/No.=order number定单编号o.p.=open policy预约保单O/R=Outward Remittance汇出汇款ORT=ordinary telegram寻常电报o/s=on sale,out of stock廉售，无存货O/S=old style老式o.t.=old term旧条件oz=ounce盎斯PP/A，p/a=particular average单独海损pa=power of attorney委任状=private account私人账户p.a.=per annum(by the year)每年p.c.=per cent,petty cash百分比,零用金p.l.=partial loss分损P.&I.=Protection and Indemnity意外险P.&L.=profit and loss益损P.M.O.=postal money order邮政汇票P/N=promissory note本票P.O.B.=postal office box邮政信箱p.o.d.=payment on delivery交货时付款P.O.D.=Pay on Delivery发货付款P/O=Payment Order支付命令P/R=parcel receipt邮包收据prox.=proximo(next month)下月PS.=postscript再启pt.=pint品脱P.T.O.=please turn over请看里面PTL=private tieline service电报专线业务Qqlty=quality品质qr=quarter四分之一qty=quantity数量quotn=quotation报价单qy=quay码头Rrecd=received收讫recpt=receipt收据ref.=reference参考,关于RFWD=rain,fresh water damage雨水及淡水险remit.=remittance汇款r.m.=ready money,readymade备用金,现成的RM=Remittance汇款R.O.=remittance Order汇款委托书R.P.=reply paid,returnof post邮下或电费预付,请即会示rt.=rate率SS.A.=-Statement of Account账单s.a.=subject to approval以承认(赞成,批准)为条件S/C=sale contract售货合同S/D=sight draft即期汇票S/D=sea damage海水损害SD.=Sundries杂项SE.=Securities抵押品S/N=shipping note装运通知S.O.s.o.=shipping order,seller’s option装船通知书,卖方有权选择S/S,s/s,ss,s.s=steamship轮船s.t.=short ton短吨TT/A=telegraphic address电报挂号tgm=telegram电报T.L.O.=total loss only只担保全损(分损不赔)T.M.O.=telegraphic money order电报汇款T.R.=trust receipt信托收据T.T.=telegraphic transfer电汇TPND=theft,pilferage and nondelivery盗窃遗失条款Uult.=ultimo(last month)上月u/w=underwriter保险业者Vvoy.=voyage航次V.V.=Vice Versa反之亦然Ww.a.=with average水渍险(单独海损赔偿)war=with risk担保一切险W/B=way bill warehouse book货运单,仓库簿wgt=weight重量whf=wharf码头W/M=weight or measurement重量或容量w.p.a.=with particular average单独海损赔偿W.R.=War Risk战争险W.R.=warehouse receipt仓单wt=weight重量Xx.d.=ex dividend除息XX=good quality良好品质XXX=very good quality甚佳品质XXXX=best quality最佳品质Yyd.=yard码yr.=your,year你的，年ZZ=Zone地区，地带ZCL=Zone di Commercia自由贸易区。

常用术语1、EMV标准EMV standardEMV是EUROPAY、MASTERCARD、VISA三个国际信用卡公司的首字母缩略词，这三个公司联合制定的IC卡借记/贷记应用标准，简称为EMV标准。

2、发卡方issuer指持卡人账户所在的一方（即批准授权的一方）。

通常将发卡行及其联网的行内中心或区域中心统称为发卡方。

3、发卡机构issuer指开展银行卡发卡业务的银联成员机构。

4、发卡行标识代码bank identification number; BIN标识发卡机构的代码。

5、集成电路卡integrated circuit card内部封装一个或多个集成电路用于执行处理和存储功能的卡片。

6、集成电路模块integrated circuit module嵌入在IC卡中包括集成电路、集成电路载体、连线和触点的子装置。

7、间联indirect connection指银行卡受理终端设备通过入网机构系统接入银联网络的模式。

8、金融类交易financial transaction指受理方向发卡方请求对持卡人交易的许可和资金结算的许可。

发卡方批准交易请求后，增加或扣减持卡人账户余额。

9、卡号card number用于标识银行卡所有者及卡片唯一性的号码，由发卡行标识代码、个人账户标识和校验位组成。

10、清分clearing指对交易数据依据机构和交易类型进行分类汇总，并计算结算金额的过程。

11、清算settlement指根据清分结果对交易数据进行净额轧差和提交并完成资金划拨的全过程。

12、取现交易cash withdraw指持卡人通过ATM等终端渠道提取或预借现金的过程。

13、商户类别代码merchant category code根据商户业务、贸易和服务类型对商户进行分类，标识每一类别的代码称为商户类别代码。

商户类别代码只对可能会发生金融零售业务的商户类别作了规定。

14、收单机构acquirer指开展银联卡收单业务的银联成员机构。

外贸中常见英文缩略词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、的个、的支等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、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、的单据29.INT (international)国际的30.P/L (packing list)装箱单、的明细表31.INV (invoice)发票32.PCT (percent)百分比33.REF (reference)参考、的查价34.EMS (express mail special)特快传递35.STL. (style)式样、的款式、的类型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、的购货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、的保险加运费价补充：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。