商务英语缩略语的翻译（2）

商务英语缩略语缩略语在各类商务英语文体中十分常见，下文将从分析缩略语的构成入手来介绍商务英语中缩略语的翻译技巧，并且提出缩略语的使用规则，以避免在实际运用中出现商务缩略语使用不当的现象。

一、缩略语的构成1.由组成该词的各实词有时包括虚词的第一个字母构成,如: FOB离岸价格、CIF成本费,运费加保险费等。

2.截取原词的一部分构成1取一个词的前一部分，如:quota.报价、pat.专利、 spec.规格。

2可由一个词的前部，也可由一个词的尾部构成，如：helicopter直升飞机可缩写成heli或copter。

3第一个词首字母加第二个词首字母加第三个词前部，如：ACEVAL空降战斗鉴定←Airborne Combat Evaluation. copyright dedecms4取一个词的两个或两个以上的字母，如 ft 英尺、S/S 轮船、wt 重量。

3.取组成该词的各部分的一个整词，其他部分是缩写1一个单词缩写加第二个整词，如：A-bomb原子弹←atomic bomb;B-girl酒吧女郎← bar girl。

2第一个单词的全部加后面单词的第一个或几个字母，如：NoPH此处禁止停车←no parking here;skylab空中实验室←sky laborator。

二、外贸缩略语的翻译技巧在商务英语中，翻译的难点之一是缩略语的翻译，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：1.音译音译简单易行，容易被人们广泛使用.如catcater-piller是一种拖拉机的商标,如按意译只能译为“毛毛虫”,可谁愿要“毛毛虫”般的拖拉机呢?但按照音译为“卡特皮勒”就避免了此弊病。

内容来自dedecms2.意译其优点是能译出原词语的含义，容易记忆，多数缩略语在翻译时都用此法。

如：The pitfalls of giving ground on economic reform became apparent after the IMF allowed the government to maintain food subsidies that were due to be phased out.在国际货币基金组织允许政府继续保留本该取消的食品补贴之后,这个国家从经济改革中后退的隐患便暴露出来了IMF→International Monetary Fund。

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

Useful words and Phrases•商务英语常见缩略语• 1. agt. (agent)代理• 2. appt. (appointment) 预约，约会• 3. B/P (bill payable) 应付票据• 4. bal. (balance) 余额• 5. c.a.d. (cost against document) 凭单付现• 6. c.c. (carbon copy) 副本•7. c&f (cost and freight) 成本加运费价格•8. CFR (cost and freight) 成本加运费•9. c.i.a. (cash in advance) 预付款•10. C/O (care of ) 烦转交•11. CIF(cost, insurance and freight) 成本加运费和保险费12.contr. (contact) 合同•13. cy. (currency) 货币•14. dbt. (debit) 借方•15. dep. (deposit) 定金•16. disct. (discount) 折扣•17. Div. (dividend) 红利•18. drt. (draft) 汇票•19. dupl. (duplication) 副本•20. Expo (exposition) 博览会精选文库•21. f.i.t.(free of income tax) 免所得税•22. FPA (free from particular average) 平安险•23. FRT (freight) 货物•24. FYI(for your reference) 仅供参考•25. GWT (gross weight) 毛重•26. insp. (inspection) 检验•27. inv. (invoice) 发票•28. j/a (joint account) 共有账户•29. mtg. (mortgage) 抵押贷款•30. NA V (net Asset Value) 净资产值•31. OZ (ounce) 盎司•32. prox. (proximo) 下月的•33. S/C (sales confirmation) 销售确认书•34. SME (small and medium enterprises) 中小型企业•35. SOEs (State-owned enterprises) 国企•36. T.T. (telegraphic transfer) 电汇•37. UNDP （United Nations Development Program）联合国国际开发署•38. v.v.（vice versa）反之亦然•39. V AT （value-added tax）增值税•40. WPA (with particular average) 水渍险二、商务英语常用词汇精选文库1. 财务简报briefing on finance2. 财务预算financial forecast3. 财务状况financial situation4. 次货shoddy goods5. 大路货fair average quality6. 付款方式mode of payment7. 公众形象public image8. 股本share capital9. 股票经纪人stock jobber10. 股票转让stock transfer•11. 关税customs duty•12. 互惠协议reciprocal agreement•13. 检验报告the survey report•14. 降低成本cut cost•15. 交货期time of delivery•16. 阶段性审核phase review•17. 客户订单customer order•18. 库存管理inventory management•19. 离职通知书resignation notice•20. 利润限度margin of profit•21. 利润预测profit forecast•22. 列入议程place on the agenda精选文库•23. 品质检验证书inspection certificate of quality 24. 潜在需求potential demand•25. 人才流失loss of talent•26. 商标侵权trademark infringement•27. 商业信用commercial credit•28. 损失清单a statement of loss•29. 索赔清单claim statement•30. 索赔书claim letter•31. 提出动议make/put forward a motion•32. 提出索赔make/register/file a claim•33. 销售确认书sales confirmation•34. 销售业绩sales performance•35. 印花税stamp duty•36. 优惠价favorable price•37. 质量不符non-conformity of quality•38. 资产负债表balance sheet•39. 重量检验证书inspection certificate of weight•40. 总值total value。

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 立方厘米精品文档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 个人可支配收入精品文档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 期货和精品文档期权交易所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精品文档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精品文档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 有限追索项目精品文档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 原料需求计划精品文档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 非关税壁垒精品文档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)的牌价精品文档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 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 拥有的不动产精品文档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SS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of T axation （中国）国家税务局SATCOM satellite communication 卫星通讯。

商务英语常用缩略表unkwn. unknown. 的unrevd. unreceived未收到的UNSYM unsymmetrical 不对称的UOS unless otherwise specified 除非有特别说明UPC Uniform Practice Code 《统一作法法典》UPR unearned premiums reserve?未获得保险金储藏ur. your 你的US United States; Unlisted securities?美国；未上市证券USD United States dollar 美元USG United States gallon 美国加仑USIT Unit Share Investment Trust 单位股投资信托USM Unlisted Securities Market 为挂牌（上市）证券市场UT universal time 世界标准时间，格林威治时间UUE use until exhausted 用完为止UV under voltage; ultraviolet 电压缺乏；紫外线v refer to 参见v., vs versus （拉丁）对V Roman 5; victory; volt （罗马数字）5；胜利；（电压）伏V.A. value analysis?价值分析VAB vertical assembly building 垂直装配建筑物vac vacation 假期vac. vacant （职位）空缺，（旅馆、公寓）空房间VAT value added tax 增值税VC Vice Chairman; Vice Chancellor; Vice Consul 副主席；副首相；副总理；副领事VD volume d?勾销的数量VE value engineering 价值工程Veep Vice president 副总裁VER voluntary export restraint 自愿出口限制Ves. vessel 船舶through, by way of经由，通过vid vide (see) （拉丁）参看，请看VIP Very Important Person 贵宾vis major （拉丁）不可抗力viz. videliCET, namely （拉丁）即，也就是VL value line investment survey 价值线投资概览法V-mail video-mail 声像电子邮讯系统VOD video on demand 交互电视技术系统vol. volume 量，额，本，卷，容积voy voyage 航海，航程。

Aa?accepted?承兑AA?AuditingAdministration?（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?accountcurrent?往来帐户、活期存款帐户A&C?addendaandcorrigenda?补遗和勘误Acc.?acceptanceoraccepted?承兑Accrd.Int?accruedinterest?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.?accountnumber?帐户编号、帐号Acct.Tit.?accounttitle?帐户名称、会计科目ACN?airconsignment?航空托运单a/cno.?accountnumber?帐户编号、帐号Acpt.?acceptanceoraccepted?承兑A/CSPay.?accountspayable?应付帐款A/CSRec.?accountsreceivable?应收帐款ACT?advancecorporationtax?预扣公司税ACU?AsiaCurrencyUnit?亚洲货币单位A.C.V?actualcashvalue?实际现金价值a.d.,a/d?afterdate?开票后、出票后ADRS?assetdepreciationrangesystem?固定资产分组折旧法Adv.?advance?预付款ad.val.,A/V?advaloremto(accordingvalue)?从价Agt.?agent?代理人Agt.?agreement?协议、契约AJE?adjustingjournalentries?调整分录Amt.?amount?金额、总数Ann.?annuity?年金A/P?accountpaid?已付账款A/P?accountpayable?应付帐款A/P?accountingperiod?会计期间A/P?adviseandpay?付款通知A/R?accountreceivable?应收帐款A/R?attherateof?以……比例a/r?allrisks?（保险）全险Arr.?arrivals,arrived?到货、到船A/S,a/s?aftersight?见票即付A/S，acc/s?accountsales?承销帐、承销清单，售货清单ASAP?assoonaspossible?尽快ASR?acceptancesummaryreport?验收总结报告ass.?assessment?估征、征税assimt.?assignment?转让、让与ATC?averagetotalcost?平均总成本ATM?atthemoney?仅付成本钱ATM?AutomaticTellerMachine?自动取款机（柜员机）ATS?automatedtradesystem?自动交易系统ATS?automatictransferservice?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.?allwool?纯羊毛A/W?airwaybill?空运提单A/W?actualweight?实际重量BBA?bankacceptance?银行承兑汇票bal.?balance?余额、差额banky.?bankruptcy?破产、倒闭Bat?battery?电池b.b.?bearerbond?不记名债券B.B.,B/B?billbook?出纳簿B/B?billbought?买入票据、买入汇票b&b?bed&breakfast?住宿费和早餐费b.c.?blindcopy?密送的副本BC?buyercredit?买方信贷B/C?billsforcollection?托收汇票B.C.?bankclearing?银行清算b/d?broughtdown?转下页Bd.?bond?债券B/D?billsdiscounted?已贴现票据B/D?bankdraft?银行汇票B/E?billofentry?报关单b.e.,B/E?billofexchange?汇票BEP?breakevenpoint?保本点、盈亏临界点b/f?broughtforward?承前BF?bondedfactory?保税工厂Bfcy.?Beneficiary?受益人B/G,b/g?bondedgoods?保税货物BHC?BankHoldingCompany?银行控股公司BIS?BankofInternationalSettlements?国际清算银行bit?binarydigit?两位数Bk.?bank?银行Bk.?book?帐册b.l.,B/L?billoflading?提货单B/Loriginal?billofladingoriginal?提货单正本bldg.?building?大厦BMP?bankmasterpolicy?银行统一保险BN?banknote?钞票BO?branchoffice?分支营业处BO?buyer’soption?买者选择交割期的远期合同BOM?beginningofmonth?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?balanceoftrade?贸易余额BOY?beginningofyear?年初b.p.,B/P?billspayable?应付票据Br.?branch?分支机构BR?bankrate?银行贴现率b.r.,B/R?billsreceivable?应收票据Brok.?brokerorbrokerage?经纪人或经纪人佣金b.s.,BS,B/S?balancesheet?资产负债表B/S?billofsales?卖据、出货单Bshare?Bshare?B股BV?bookvalue?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.?charteredaccountant;chiefaccountant?特许会计师、主任（主管）会计师C.A.?commercialagent?商业代理、代理商C.A.?consumers'association?消费者协会C/A?capitalaccount?资本帐户C/A?currentaccount?往来帐C/A?currentassets?流动资产C.A.D?cashagainstdocumnet?交单付款can.?cancelled?注销cap.?capital?资本CAPM?capitalassetpricingmodel?固定资产计价模式C.A.S.?costaccountingstandards?成本会计标准c.b.,C.B.?cashbook?现金簿CBD?cashbeforedelivery?先付款后交货C.C.?cashier'scheck?银行本票C.C?contracredit?贷方对销c/d?carrieddown?过次页、结转下期CD?certificateofdeposit?存单c/f?carryforward?过次页、结转CG?capitalgain?资本利得CG?capitalgoods?生产资料、资本货物C.H.?customhouse?海关C.H.?clearinghouse?票据交换所Chgs?charges?费用Chq.?cheque?支票C/I?certificateofinsurance?保险凭证CIA?certifiedinternalauditor?注册内部审计员c.i.f.,C.I.F.?cost,insuranceandfreight?到岸价，货价+保险+运费C.I.T.?comprehensiveincometax?综合所得税Ck.?check?支票C.L.?callloan?短期拆放C/L?currentliabilities?流动负债C.M.A.?certificedmanagementaccountant?注册管理会计师CMEA,Comecon?CouncilforMutualEconomic Assistance?经济互助委员会CML?capitalmarketline?资本市场线性CMO?CollateralisedMortgageObligations?担保抵押贷款债务CMV?currentmarketvalue?现时市场价值CN?consignmentnote?铁路运单CN?creditnote?贷方通知书c/o?carriedover?结转后期C.O.,C/O?cashorder?现金汇票、现金订货C.O.?certificateoforigin?产地证明书Co.?company?公司COBOL?CommonBusinessOrientedLanguag e?通用商业语言CoCom?CoordinatingCommitteeforMultilat eralExportControls?多边出口控制协调委员会c.o.d,C.O.D.?cashondelivery?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.?commercialpaper?商业票据C.P.A?certifiedPublicAccountant?注册公共会计师CPB?ChinaPatentBureau?中国专利局CPI?consumerpriceindex?消费者价格指数CPM?costperthousand?每一千个为单位的成本CPP?currentpurchasingpower?现行购买力Cps.?coupons?息票CPT?carriagepaidto?运费付至......C/R?company'srisk?企业风险Cr.?credit?贷记、贷方CR?carrier'srisk?承运人风险CR?currentrate?当日汇率、现行汇率CR?cashreceipts?现金收入CR?classrate?分级运费率CS?civilservant;civilservice?公务员、文职机关CS?convertiblesecurities?可转换证券C.S.?capitalstock?股本CSI?customersatisfactionindex?顾客满意指数csk.?cask?木桶CT?corporatetreasurer?公司财务主管CT?cabletransfer?电汇ct?crate?板条箱ctge?cartage?货运费、搬运费、车费Cts.?cents?分CTT?capitaltransfertax?资本转移税cu?cubic?立方CU?customsunions?关税联盟cu.cm.?cubiccentimeter?立方厘米cu.in.?cubicinch?立方英寸cu.m.?cubicmeter?立方米cu.yd.?cubicyard?立方码cum.pref.?cumulativepreference(share)?累积优先（股）cur.curr.?current?本月、当月CV?convertiblesecurity?可转换债券CVD?countervailingduties?抵消关税、反倾销税C.V.P.analysis?CostVolumeProfitanalysis?本---量---利分析C.W.O.?cashwithorder?订货付款Cy.?currency?货币CY?calendaryear?日历年CY?container?整装货柜CY?containeryard?货柜堆场、货柜集散场DD?degree;draft?度、汇票D/A?depositaccount?存款帐户D/A?documentagainstacceptance?承兑交单d/a?daysafteracceptance?承兑后......日（付款）D.A.?debitadvice?欠款报单D.B?daybook?日记帐、流水帐DBmethod?decliningbalance(depreciation) method?递减余额折旧法D.C.F.method?discountedcashflowmethod?现金流量贴现法D/D?documentarydraft?跟单汇票D.D.;D/D?demanddraft?即期汇票D/d;d/d?daysafterdate?出票后......日(付款) d.d.?drydock?干船坞DDBmethod?doubledecliningbalance(depre ciation)method?双倍递减余额折旧法D.D.D?deadlinedeliverydate?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.?deadfreight?空舱费D.G?dangerousgoods?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?doubleincome-tax(relief)?双重所得税（免征）div.;divd?dividend?红利、股息D-J?DowJones&Co.?美国道—琼斯公司DJIA?DowJonesIndustrialAverage(StockIn dex)?道—琼斯工业股票指数DJTA?DowJonesTransportationAverage?道—琼斯运输平均数DJUA?DowJonesUtilityAverage?道—琼斯公用事业平均数DK?Don'tknow?不知道DL?directloan?直接贷款DL?discretionarylimit?无条件限制DLD?deadlinedate?最后时限Dls.;Dol(s);Doll(s)?dollars?元DM?DeutscheMark;D-mark;Deutschmark;?德国马克DMCs?developingmembercountries?发展中国家DN?datenumber?日期号DN;D/N?debitnote?借记通知单DNR?donotreduce?不减少do.;dto.?ditto?同上、同前D/O?deliveryorder?发货单Doc(s)?documents?凭证、单据、文件doc.att.?documentsattached?附单据、附件Doc.code?documentcode?凭证（单据）编号D.O.G.?daysofgrace?宽限日数DOR?dateofrequest?要求日DP;D/P?documentagainstpayment?交单付款DPI?disposablepersonalincome?个人可支配收入DPOB?dateandplaceofbirth?出生时间和地点DPP?dampproofing?防潮的Dr.?debit?借记、借方D.R.;DR?discountrate?贴现率、折扣率Dr?debtor?债务人DR?depositreceipt?存单、存款收据dr.?drawer?借方DS;d/s?daysaftersight(days'sight)?见票后.......日(付款)ds.;d's?days?日dstn.?destination?日的地(港)DTC?Deposittakingcompany?接受存款公司DTC?DepositTrustCompany?储蓄信托公司dup.;dupl.;dupte.?duplicate?副本DVP?deliveryversuspayment?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.?errorsandomissionsexcepted?如有错漏，可加更正EAT?earningsaftertax?税后收益EB?exbudgetary?预算外EBIT?earningsbeforeinterestandtax?扣除利息和税金前收益EBS?ElectronicBrokingService?电子经纪服务系统EBT?earningbeforetaxation?税前盈利EC?EuropeanCommunity;EuropeanCommis sion?欧洲共同体、欧洲委员会EC?exportcredit?出口信贷EC?errorcorrected?错误更正Ec.?exemplicausa?例如Ec.?excoupon?无息票ECA?exportcreditagency?出口信贷机构ECAFE?EconomicCommissionforAsiaandthe FarEast?亚洲及远东经济委员会ECE?EconomicCommissionforEurope?欧洲经济委员会ECG?ExportCreditGuarantee?出口信用担保ECI?exportcreditinsurance?出口信用保险ECR?exportcreditrefinancing?出口信贷再融资ECT?estimatedcompletiontime?估计竣工时间ECU?EuropeanCurrencyUnit?欧洲货币单位E/D?exportdeclaration?出口申报单ED?exdividend?无红利、除息、股利除外EDD?estimateddeliverydate?预计交割日EDI?electronicdatainterchange?电子数据交换EDOC?effectivedateofchange?有效更改日期EDP?ElectronicDataProcessing?电子数据自理E.E.;e.e?errorsexcepted?如有错误，可加更正EERI?EffectiveExchangeRateIndexesofHon gKong?港汇指数EET?EastEuropeanTime?东欧时间EF?exportfinance?出口融资EF?ExchangeFund?外汇基金EFT?electronicfundstransfer?电子资金转帐EFTA?EuropeanFreeTradeArea(Association )?欧洲自由贸易区（协会）EGM?ExtraordinaryGenaralMeeting?特别股东大会EIB?Export-ImportBank?进出口银行EIL?WBEconomicIntegrationLoan?世界银行经济一体化贷款EL?exportlicense?出口许可证ELI?extralowimpurity?极少杂质EMF?EuropeanMonetaryFund?欧洲货币基金EMIP?equivalentmeaninvestmentperiod?等值平均投资期EMP?end-ofmonthpayment?月末付款EMP?Europeanmainports?欧洲主要港口EMS?EuropeanMonetarySystem?欧洲货币体系EMS?expressmailservice?邮政特快专递EMU?EuropeanMonetaryUnion?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?effectiveonorabout?大约在.......生效EOD?everyotherday?每隔一日EOE?EuropeanOptionsExchange?欧洲期权交易EOM?endofmonth?月底EOQ?economicorderquantity?最底订货量EOS?endofseason?季末EOU?export-orientedunit?出口型单位EOY?endofyear?年终EPD?earliestpossibledate?最早可能日期EPN?exportpromissorynote?出口汇票EPOS?electronicpointofsale?电子销售点EPR?earningspriceratio?收益价格比率EPR?effectiveprotectionrate?有效保护率EPS?earningspershare?每股收益额、每股盈利额E.P.T?excessprofittax?超额利润税EPVI?excesspresentvalueindex?超现值指数EPZ?exportprocessingzone?出口加工区ERM?exchangeratemechanism?汇率机制ERS?ExportRefinanceScheme?出口再融资计划ESOP?EmployeeStockOwnershipPlan?职工持股计划Est.?estate?财产、遗产EST?EasternStandardTime?美国东部标准时间etseq.?etsequents?以下ETA?estimatedtimeofarrival?预计到达时间ETD?estimatedtiemofdeparture?预计出发时间ETDZ?EconomicandTechnologicalDevelop mentZone?经济技术开发区ETLT?equaltoorlessthan?等于或少于ETS?estimatedtimeofsailing?预计启航时间EU?EuropeanUnion?欧盟EUA?EuropeanUnitsofAccount?欧洲记帐单位ex.;exch?exchange?汇兑、况换excl.?exclusive?另外、不在内excont.?fromcontract?从合同excp.?excoupon?无息票exdiv.?exdividend?无股息Exp.?export?出口Extd.?extend?展期EXW?exworks?工厂交货价Ff?feet?英尺F?dealtinflat?无息交易的f.?following(page)?接下页f.?fairs?定期集市F.A.?faceamount?票面金额F.A.?fixedassets?固定资产F.A?freightagent?货运代理行FA?freealongside?启运港船边交货FABB?FellowoftheBritishAssociationofAcco untantsandAuditors?英国会计师和审计师协会会员FAC?facility?设施、设备FACT?factoranalysischarttechnique?因素分析图解法fad.?freedelivery(discharge,dispatch)?免费送货F.A.F.?freeatfactory?工厂交货FAIA?FellowoftheAssociationofInternationa lAccountants?国际会计协会会员F.A.Q?fairaveragequality?（货品）中等平均质量F.A.S.?freealongsideship?发运地船边交货价FASB?FinancialAccountingStandardsBoards?财务会计标准委员会FAT?fixedassettransfer?固定资产转移FAT?factoryacceptancetest?工厂验收试验FB?foreignbank?外国银行F.B.E.?foreignbillofexchange?外国汇票F.C.?fixedcapital?固定资本F.C.?fixedcharges?固定费用F.C.?futurecontract?远期合同fc.?franc?法郎FCA?FellowoftheInstituteofCharteredAccou ntants?特许会计师学会会员FCG?foreigncurrencyguarantee?外币担保FCL?fullcontainerload?整货柜装载FCL/LCL?fullcontainerload/less(than)fullco ntainerload?整装/分卸FCR?forwarder'scargoreceipt?货运代理行收据FCT?forwardingagent'scertificateoftranspor t?货运代理行领货证fd.?fund?资金FDBmethod?fixedrateondecliningbalancem ethod?定率递减余额折旧法FDI?foreigndirectinvestment?外商直接投资FDIC?FederalDepositInsuranceCorporation?联邦储蓄保险公司FE?foreignexchange?外汇FE?futureexchange?远期外汇FF?Frenchfranc?法国法郎fib?freeintobarge?驳船上的交货价FIBC?financialinstitutionbuyercreditpolicy?金融机构买方信贷险FIFO?firstin,firstout?先进先出法fin.stadg.(stndg.)?financialstanding?资信状况fin.stat.(F/S)?financialstatement?财务报表fin.yr.?financialyear?财政年度FINA?followingitemsnotavailable?以下项目不可获得FIO?freeinandout?自由进出F.I.T?freeofincometax?免交所得税fl.?florin?盾娃哈哈?financeleaseguarantee?金融租赁担保flt.?flat?无利息FMV?fairmarketvalue?合理市价FO?freeout?包括卸货费在内的运费fo.?folio?对折、页码FOB?freeonboard?（启运港）船上交货、离岸价格FOBairport?FOBairport?(启运）机场交货（价）FOBST?freeonboardstowedandtrimming?包括清理及平仓的离岸价格FOCUS?FinancialandOperationsCombinedU niformSingleReport?财务经营综合报告FOK?fillorkill?要么买进或卖出，要么取消FOR?freeonrail(orroad)?铁路或（公路）上交货价for'd.,fwd?forward;forwarded?转递FOREX?foreignexchange?外汇FOS?freeonsteamer?蒸汽船上交货（价）FOUO?forofficialuseonly?仅用于公事FOW,f.o.w.?freeonwagon?（启运站）火车上交货（价）FOX?FuturesandOptionsExchange?期货和期权交易所FP?floatingpolicy?浮动政策FP?fullypaid?已全付的FRA?forwardrateagreement?远期利率协议FRCD?floatingratecertificateofdeposit?浮动利率存单frt.,frgt.?forward?期货、远期合约freecase?nochargeforcase?免费事例FREF?fixedrateexportfinance?固定利率出口融资frt.&grat.?freightandgratuity?运费及酬金Frt.fwd?freightforward?运费待付Frt.ppd?freightprepaid?运费已付FS?finalsettlement?最后结算FSR?feasibilitystudyreport?可行性研究报告FTW?freetradewharf?码头交易FTZ?freetradezone?自由贸易区fut.?futures?期货、将来FV?facevalue?面值FVA?fairvalueaccounting?合理价值法FWD?forward(exchange)contract?远期合约F.X.?foreignexchange?外汇FXbroker?foreignexchangebroker?外汇经纪人fxd?fixed?固定的FXRN?fixedratenote?定息票据FY?fiscalyear(financialyear)?财政（务）年度fy.pd.?fullypaid?全部付讫FYI?foryourinformation?供您参考Gg?gallon;grain;gram(s);gold?加仑；格令；克;金G.A.?generalagent?总代理商、总代理人GA?goahead?办理、可行GAAP?generalAcceptedAccountingPrinciple s?通用会计准则GAAS?GenerallyAcceptedAuditingStandard?通用审计标准GAC?GeneralAdministrationofCustoms?海关总署gal.,gall?gallon?加仑gas.?gasoline?汽油GATT?GeneralAgreementonTariffsandTrad e?关税及贸易总协定GCL?governmentconcessionalloan?政府优惠贷款GDP?grossdomesticproduct?国内生产总值gds.?goods?商品、货物GJ?generaljournal?普通日记帐GL?generalledger?总分类帐gm.?gram(s)?克GMP?graduatedpaymentmortgage?递增付款按揭GND?grossnationaldemand?国民总需求GNE?grossnationalexpeditures?国民支出总额GNP?grossnationalproduct?国民生产总值GOFO?goldforwardrate?黄金远期利率GP?grossprofit?毛利GPP?generalpurchasingpower?总购买能力gr.(grs.)wt.?grossweight?毛重GR?grossrevenue?毛收入GS?grosssales?销售总额GSP?generalisedsystemofpreferences?普惠制GTM?goodthismonth?本月有效GTW?goodthisweek?本星期有效HHAB?houseairbill?航空托运单HAWB?houseairwaybill?航空托运单HCA?historicalcostaccounting?历史成本会计hdqrs.?headquarters?总部hg.?hectogram?一百公克HIBOR?HongKongInterbankOfferedRate?香港银行同业拆借利率hifo?highest-in,first-out?高入先出法H.inD.C.?holderinduecourse?正当持票人Hi-Q?highquality?高质量HIRCS?highinterestratecurrencies?高利率货币hi-tech?hightechnology?高技术HKD?HongKongdollar?香港元HKI?HongKongIndex?香港指数hl.?hectoliter?百升hldg.?holding?控股Hon'd?honored?如期支付的HSCPI?HangSengConsumerPriceIndex?恒生消费价格指数HSI?HangSengIndex?恒生指数hwevr.?however?无论如何Hz?hertz?赫兹II.A.?intangibleassets?无形资产I&A?inventoryandallocations?库存和分配IAS?InternationalAccountingStandard?国际会计标准IB?investmentbanking?投资银行（业）I.B.?invoicebook?发票簿IBA?InternationalBankAssociation?国际银行家协会IBBR?interbankbidrate?银行间报价利率I.B.I?invoicebookinward?购货发票簿IBNR?incurredbutnotreported?已发生未报告I.B.O.?invoicebookoutward?销货发票簿IBOR?inter-bankofferedrate?银行间的拆借利率ICB?internationalcompetitivebidding?国际竞标ICIA?InternationalCreditInsuranceAssociati on?国际信用保险协会ICJ?InternationalCourtofJustice?国际法庭ICM?internationalcapitalmarket?国际资本市场ICONs?indexcurrencyoptionnotes?指数货币期权票据ICOR?incrementalcapital-outputratio?资本—产出增量比I.C.U.?InternationalCodeUsed?国际使用的电码IDB?industrialdevelopmentbond?工业发展债券IDB?Inter-AmericanDevelopmentBank?泛美开发银行IDB?inter-dealerbroker?交易商之间经纪人IDC?intangibledevelopmentcost?无形开发成本IDR?internationaldepositaryreceipt?国际寄存单据IE?indirectexport?间接出口I.F.?insufficientfund?存款不足IFB?invitationforbids?招标邀请I.G.?imperialgallon?英制加仑IL,I/L?importlicence?进口许可证ILC?irrevocableletterofcredit?不可撤销信用证IMF?InternationalMonetaryFund?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?inlandhaulage?内陆运输费用INLO?inlieuof?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intrans(I.T.)?intransit.?在(运输）途中inv.doc./attach.?invoicewithdocumentattac hed?附提货单的发票Inv't.,invt.?inventory?存货I-O?input-output?输入--输出IOU?Ioweyou?借据IOV?inter-officevoucher?内部传票IPN?industrialpromissorynote?工业汇票IPO?initialpublicoffering?首次发售股票IQ?importquota?进口配额IR?InlandRevenue?国内税收I.R.?inwardremittance?汇入款项IRA?individualretirementaccount?个人退休金帐户IRA?interestrateagreement?利率协议IRR?interestraterisk?利率风险IRR?internalrateofreturn?内部收益率irred.?irredeemable?不可赎回的IRS?interestrateswap?利率调期IS?InternationalSystem?公制度量衡ISIC?InternationalStandardIndustrialClassi fication?国际标准产业分类IT?informationtechnology?信息技术IT?internationaltolerance?国际允许误差I/T?incometax?所得税ITC?investmenttaxcredit?投资税收抵免ITO?InternationalTradeOrganization?国际贸易组织ITS?intermarkettradingsystem?跨市场交易系统IV?investmentvalue?投资价值JJ.,Jour.?journal?日记帐J.A.(J/A)?jointaccount?联合（共管）帐簿J.D.B.?journalday-book?分类日记帐J/F,j/f?journalfolio?日记帐页数J.V.?jointventure?合资经营企业J.V.?journalvoucher?分录凭单JVC?jointventurecompany?合资公司KK.D.?knockeddown?拆散K.D.?knockeddownprice?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)?letterofauthority?授权书L.A.?liquidassets?流动资产L.B.?letterbook?书信备查簿LB?licensedbank?许可银行lb?pound?磅LC(L/C)?letterofcredit?信用证LCL/FCL?lessthancontainerload/fullcontain erload?拼装/整拆LCL/LCL?lessthancontainerload/lessthanco ntainerload?拼装/拼拆L.&D.?loansanddiscounts?放款及贴现L&D?lossanddamage?损失和损坏ldg.?loading?装（卸）货L/F?ledgerfolio?分类帐页数LG?letterofguarantee?保函Li.?liability?负债LI?letterofinterest(intent)?意向书lifo(LIFO)?lastin,firstout?后进先出法L.I.P.(LIP)?lifeinsurancepolicy?人寿保险单LIRCs?lowinterestratecurrencies?低利率货币L/M?listofmaterials?材料清单LMT?localmeantime?当地标准时间LRP?limitedrecourseproject?有限追索项目LRPF?limitedrecourseprojectfinancing?有限追索项目融资i.s.?lumpsum?一次付款总额i.s.t.?localstandardtime?当地标准时间LT?longterm?长期Ltd.?limited?有限（公司）Mm?million?百万M?maturedbond?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?myaccount?本人帐户Mat.?maturity?到期日Max.,max?maximum?最大量M.B.?memorandumbook?备忘录MBB?mortgage-backedbonds?抵押支持的债券MBO?managementbyobjectives?目标管理M/C?marginalcredit?信贷限额m/c?metalliccurrency?金属货币MCA?mutualcurrencyaccount?共同货币帐户MCP?mixedcreditprogram?混合信贷计划M/d?monthsafterdeposit?出票后......月M.D.?maturitydate?到期日M.D.(M/D)?memorandumofdeposit?存款(放）单M.D.?maliciousdamage?恶意损坏mdse.?merchandise?商品MEI?marginalefficiencyofinvestment?投资的边际效率mem.?memorandum?备忘录MERM?multilateralexchangeratemodel?多边汇率模型M.F.?mutualfunds?共同基金MF?mezzaninefinancing?过渡融资mfg.?manufacturing?制造的MFN?mostfavourednations?最惠国mfrs.?manufacturers?制造商mg?milligram?毫克M/I?marineinsurance?海险micro?onemillionthpart?百万分之一min?minimum?最低值、最小量MIP?monthlyinvestmentplan?月度投资计划Mk?mark?马克mks.?marks?商标mkt.?market?市场MLR?minimumlendingrate?最低贷款利率MLTG?medium-and-long-termguarantee?中长期担保M.M.?moneymarket?货币市场mm?millimeter?毫米MMDA?moneymarketdepositaccount?货币市场存款帐户MMI?majormarketindex?主要市场指数MNC?multinationalcorporation?跨（多）国公司MNE?multinationalenterprise?跨国公司MO(M.O.)?moneyorder?汇票mo.?month?月MOS?managementoperatingsystem?经营管理制度Mos.?months?月MP?marketprice?市价M/P?monthsafterpayment?付款后......月MPC?marginalpropensitytoconsume?边际消费倾向Mrge.(mtg.)?mortgage?抵押MRJ?materialsrequisitionjournal?领料日记帐MRO?maintenance,repairandoperation?维护、修理及操作MRP?manufacturer'srecommendedprice?厂商推荐价格MRP?materialrequirementplanning?原料需求计划MRP?monthlyreportofprogress?进度月报MRR?maintenance,repairandreplace?维护、修理和替换M/s?monthsofsight?见票后.......月msg?message?留言MT?mediumterm?中期M/T?mailtransfer?信汇mthly?monthly?每月MTI?medium-terminsurance?中期保险MTN?medium-termnote?中期票据MTU?metricunit?米制单位Nn.?net?净值N.A.?netassets?净资产n.a?notavailable?暂缺N.A.?non-acceptance?不承兑NA?notapplicable?不可行N.B.?notabene?注意NC?nocharge?免费N/C?netcapital?净资本n.d.?nodate?无日期N.D.?netdebt?净债务n.d.?non-delivery?未能到达ND?nextdaydelivery?第二天交割NDA?netdomesticasset?国内资产净值N.E.?netearnings?净收益n.e.?noeffects?无效n.e.?notenough?不足negb.?negotiable?可转让的、可流通的Neg.Inst.,N.I.?negotiableinstruments?流通票据nego.?negotiate?谈判N.E.S.?notelsewherespecified?未另作说明net.p.?netproceeds?净收入N/F?nofund?无存款NFD?nofixeddate?无固定日期NFS?notforsale?非卖品N.G.?netgain?纯收益NH?notheld?不追索委托N.I.?netincome?净收益N.I.?netinterest?净利息NIAT?netincomeaftertax?税后净收益NIFO?nextin,firstout?次进先出法nil?nothing?无NIM?netinterestmargin?净息差NIT?negativeincometax?负所得税N.L.?netloss?净损失NL?noload?无佣金n.m.?nauticalmile?海里NM?nomarks?无标记N.N.?noname?无签名NNP?netnationalproduct?国民生产净值NO.(no.)?number?编号、号数noa/c?noaccount?无此帐户NOP?netopenposition?净开头寸NOWa/c?negotiableorderofwithdrawal?可转让存单帐户N/P?netprofit?净利NP?noprotest?免作拒付证书N.P.?notespayable?应付票据NPC?nominalprotectioncoefficient?名义保护系数NPL?non-performingloan?不良贷款NPVmethod?netpresentvaluemethod?净现值法N.Q.A.?netquickassets?速动资产净额NQB?noqualifiedbidders?无合格投标人NR?norated?（信用）未分等级N/R?noresponsibility?无责任N.R.?notesreceivable?应收票据N.S.F.(NSF)?nosufficientfund?存款不足NSFcheck?nosufficientfundcheck?存款不足支票nt.wt.?netweight?净重NTA?nettangibleassets?有形资产净值NTBs?non-tariffsbarriers?非关税壁垒ntl?notimelost?立即NTS?nottoscale?不按比例NU?nameunknown?无名N.W.?networth?净值NWC?networkingcapital?净流动资本NX?notexceeding?不超过N.Y.?netyield?净收益NZ$?NewZealanddollar?新西兰元Oo?order?订单o.(O.)?offer?发盘、报价OA?openaccount?赊帐、往来帐o/a?onaccountof?记入......帐户o.a.?overall?全面的、综合的OAAS?operationalaccountingandanalysissy stem?经营会计分析制OB?otherbudgetary?其他预算O.B.?ordinarybusiness?普通业务O.B.(O/B)?orderbook?订货簿OB/OSindex?overbought/oversoldindex?超买超卖指数OBV?on-balancevolume?持平数量法o.c.?overcharge?收费过多OC?opencover?预约保险o/d,o.d.,(O.D.)?overdrawn?透支OD?overdraft?透支O/d?ondemand?见票即付O.E.(o.e.)?omissionexcepted?遗漏除外O.F.?oceanfreight?海运费OFC?openforcover?预约保险O.G.?ordinarygoods?中等品O.G.L.?OpenGeneralLicense?不限额进口许可证OI?originalissue?原始发行OII?overseasinvestmentinsurance?海外投资保险ok.?allcorrect?全部正确o.m.s.?outputpermanshift?每人每班产量O.P.?oldprice?原价格O.P.?openpolicy?不定额保险单opp?opposite?对方opt.?optional?可选择的ord.?ordinary?普通的OS?outofstock?无现货O/s?outstanding?未清偿、未收回的O.T.?overtime?加班OTC?over-the-countermarket?市场外交易市场OVA?overheadvarianceanalysis?间接费用差异分析OW?offerwanted?寻购启示OWE?optimumworkingefficiency?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?paidthisyear?该年（红利）已付p.?pint?品托（1/8加仑）P.A.?particularaverage;powerofattorney?单独海损；委托书P.A.?personalaccount;privateaccount?个人账户、私人账户p.a.,perann.?perannum?每年P&A?professionalandadministrative?职业的和管理的P&Iclause?protectionandindemnityclause?保障与赔偿条款P&L?profitandloss?盈亏，损益P/A?paymentofarrival?货到付款P/C?pricecatalog;pricecurrent?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?promissorynote?期票，本票P/P?postedprice?(股票等)的牌价PAC?putandcall?卖出和买入期权pat.?patent?专利PAYE?payasyouearn?所得税预扣法PAYE?payasyouenter?进入时支付PBT?profitbeforetaxation?税前利润pc?piece;prices?片，块；价格pcl.?parcel?包裹pd?paid?已付perpro.?perprocurationem?（拉丁）由...代理PF?projectfinance?项目融资PFD?preferredstock?优先股pk?peck?配克（1/4蒲式耳）PMO?postalmoneyorder?邮政汇票P.P.?paybackperiod?（投资的）回收期POE?portofentry?报关港口POPadvertising?point-of-purchaseadvertisi ng?购物点广告POR?payonreturn?收益PR?paymentreceived?付款收讫PS?postscript?又及PV?parvalue;presentvalue?面值；现值Qq.?quarto?四开，四开本Q.?quantity?数量QB?qualifiedbuyers?合格的购买者QC?qualitycontrol?质量控制QI?quarterlyindex?季度指数qr.?quarter?四分之一，一刻钟QT?questionedtrade?有问题交易QTIB?QualifiedTerminalInterestPropertyTr ust?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.?quodvide(whichsee)?参阅q.y.?query?查核RR?optionnottraded?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?researchanddevelopment?研究和开发RAM?diverseannuitymortgage?逆向年金抵押RAN?revenueanticipationnote?收入预期债券R&A?railandair?铁路及航空运输R&D?researchanddevelopment?研究与开发R&T?railandtruck?铁路及卡车运输R&W?railandwater?铁路及水路运输R/A?refertoacceptor?洽询（汇票）承兑人R/D?refertodrawer?（银行）洽询出票人RB?regularbudget?经常预算RCA?relativecomparativeadvantage?相对比较优势RCMM?registeredcompetitivemarketmaker?注册的竞争市场自营商rcvd.?received?已收到r.d.?runningdays=consecutivedays?连续日RDTC?registereddeposittakingcompany?注册接受存款公司Re.?subject?主题re.?withreferenceto?关于RECEIVEDB/L?receivedforshipmentbilloflad ing?待装云提单REER?realeffectiveexchangerate?实效汇率ref.?referee;reference;refer(red)?仲裁者；裁判；参考；呈递REO?realestateowned?拥有的不动产REP?importreplacement?进口替代REPOffice?representativeoffice?代办处，代表处REPO,repu,RP?RepurchaseAgreement?再回购协议req.?requisition?要货单，请求REVOLVER?revolvingletterofcredit?循环信用证REWR?readandwrite?读和写RIEs?recognizedinvestmentexchanges?认可的投资交易（所）Rl?roll?卷RLB?restrictedlicensebank?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?RoyalMailSteamer?皇家邮轮RMSD?RoyalMailSpecialDelivery?皇家邮政专递RMT?RailandMaritimeTransportUnion?铁路海运联盟ROA?returnonasset?资产回报率ROC?returnoncapital?资本收益率ROE?returnonequity?股本回报率ROI?returnoninvestment?投资收益ROP?registeredoptionprincipal?记名期权本金ro-ro?roll-on/roll-offvessel?滚装船ROS?returnonsales?销售收益率RPB?RecognizedProfessionalBody?认可职业（投资）机构RPI?retailpriceindex?零售物价指数RPM?resalepricemaintenance?零售价格维持措施（计划）rpt.?repeat?重复RRP?ReverseRepurchaseAgreement?逆回购协议RSL?ratesensitiveliability?利率敏感性债务RSVP?pleasereply?请回复RT?RoyaltyTrust?特权信托RTM?registeredtrademark?注册商标Rto?ratio?比率RTO?roundtripoperation?往返作业RTS?rateoftechnicalsubstitution?技术替代率RTW?righttowork?工作权利RUF?revolvingunderwritingfacility?循环式包销安排RYL?referringtoyourletter?参照你方来信RYT?referringtoyourtelex?参照你方电传SS?nooptionoffered?无期权出售S?splitorstockdivided?拆股或股息S?signed?已签字s?second;shilling?秒；第二；先令SA?semi-annualpayment?半年支付SA?SouthAfrica?南非SAA?specialarbitrageaccount?特别套作账户SAB?specialassessmentbond?特别估价债券sae?stampedaddressedenvelope?已贴邮票、写好地址的信封SAFE?StateAdministrationofForeignExchan ge?国家外汇管理局SAIC?StateAdministrationforIndustryandC ommerce?（中国）国家工商行政管理局SAP?StatementofAuditingProcedure?《审计程序汇编》SAR?SpecialAdministrativeRegion?特别行政区SAS?StatementofAuditingStandard?《审计准则汇编》SASE?self-addressedstampedenvelope?邮资已付有回邮地址的信封SAT?(China)StateAdministrationofTaxation?（中国）国家税务局SATCOM?satellitecommunication?卫星通讯SB?shortbill?短期国库券；短期汇票SB?salesbook;savingbond;savingsbank?售货簿；储蓄债券；储蓄银行SBC?SwissBankCorp.?瑞士银行公司SBIC?Small??BusinessInvestmentCorporat ion?小企业投资公司SBIP?smallbusinessinsurancepolicy?小型企业保险单SBLI?SavingsBankLifeInsurance?储蓄银行人寿保险SBN?StandardBookNumber?标准图书号SC?salescontract?销售合同sc?scilicetnamely?即SC?suppliercredit?卖方信贷SCF?suppliercreditfinance?卖方信贷融资Sch?schilling?（奥地利）先令SCIRR?specialCIRR?特别商业参考利率SCL?securitycharacteristicline?证券特征线SCORE?specialclaimonresidualequity?对剩余财产净值的特别要求权SD?standarddeduction?标准扣除额SDB?specialdistrictbond?特区债券SDBL?sightdraft,billofladingattached?即期汇票，附带提货单SDH?synchronousdigitalhierarchy?同步数字系统SDR?straightdiscountrate?直线贴现率SDRs?specialdrawingrights?特别提款权SE?shareholders'equity?股东产权SE?StockExchange?股票交易所。

商务英语常用缩略语表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 V olume 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FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运）机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值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GA TT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效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）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 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。

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 documentattached 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 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SS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of T axation （中国）国家税务局SATCOM satellite communication 卫星通讯。

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。

商务英语中的行业术语、缩略语、普通转专业的词汇Industry Terminology, Abbreviations, and Common to Specialized Vocabulary in Business EnglishIntroductionBusiness English is a specialized area that requires knowledge of specific industry terminology, abbreviations, and words that have been transformed from everyday use to specialized meanings within the business context. This document will explore some of the common industry terms, abbreviations, and everyday words that have taken on new meanings in the world of business.Industry Terminology1. B2B –This abbreviation stands for “business-to-business” and refers to transactions between two companies rather than between a company and a consumer.2. ROI –This stands for “return on investment” and is used to measure the profitability of an investment relative to its cost.3. KPI – Key Performance Indicator - These are measurable values used to evaluate the success of an organization or of a particular activity in which it engages.4. SWOT Analysis - This is a strategic planning technique used to identify a company's strengths, weaknesses, opportunities, and threats.5. Cash Flow – This refers to the movement of money in and out of a business, including revenue, expenses, and investments.6. Stakeholder – This term refers to any individual or group who has an interest in the success of a business, such as employees, customers, and investors.Common to Specialized Vocabulary1. Bandwidth – In everyday usage, this term refers to the range of frequencies within a particular band. In business, it can refer to the capacity of a communication channel to transmit data.2. Pivot – In business, this term refers to making a fundamental change in strategy in order to achieve success, whereas in everyday usage it refers to turning around a point.3. Seed Money – In everyday terms, this may refer to money used to purchase seeds for planting. In business, it refers to initial capital used to start a business.4. Traction – While in everyday use, this may refer to the grip of a tire on the road, in business refers to the momentum a startup gains as it grows.5. Paradigm Shift – In business, this refers to a fundamental change in the basic concepts and practices of an industry, whereas in everyday usage it may refer to a perspective change.ConclusionUnderstanding industry terminology, abbreviations, and common words that have been transformed into specialized vocabulary is essential for effective communication in the business world. By familiarizing oneself with these terms, professionals can better navigate the complexities of the business environment and engage in meaningful discussions with colleagues and clients.。

Aa accepted 承兑AA Auditing Administration AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current款帐户A&CAcc. acceptance or accepted Accrd.Int accrued interest Acct. account 帐户、帐目Acct. accountantAcct. accountingAcct.No. account number Acct.Tit. account titleACN air consignmenta/c no. account number Acpt.A/CS Pay. accounts payable A/CS Rec.ACTACU Asia Currency UnitA.C.V actual cash valuea.d., a/d after dateADRS定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem value) 从价Agt. agent 代理人Agt. agreement 协议、契约AJEAmt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payableA/P accounting period付款通知应收帐款以……比例（保险）全险到货、到船见票即付承销帐、承销清单，尽快summary report 验收总估征、征税转让、让与平均总成本仅付成本钱Teller Machine 自动取款机trade system 自动交易系自动转移服注意代理人拍卖审计员、审计师平均值纯羊毛空运提单实际重量银行承兑汇票余额、差额破产、倒闭电池不记名债券出纳簿买入票据、买入汇票b&b bed & breakfastb.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collectionB.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discountedB/D bank draft 银行汇票b.d.i. both dates inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange BEP breakeven pointb/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods BHC Bank Holding Company BIS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本bldg. building 大厦BMP bank master policyBN bank note 钞票BO branch office 分支营业处BO buyer’s option同BOM beginning of month b.o.m. bill of materials BOO build-operate-own BOOM—运营—拥有—维护transfer 建造—收支差额贸易余额年初应付票据银行贴现率应收票据经纪人或经纪人balance sheet 资产负债表卖据、出货单B 股银行电汇票面价值现金、息票、通货摄氏（温度）accountant; chief商业代理、代理商消费者协会资本帐户往来帐流动资产交单付款注销固定资产计成本会计现金簿先付款后交货银行本票C. C contra credit 贷方对销c/d carried downCD certificate of deposit 存单c/f carry forwardCG capital gain 资本利得CG capital goodsC. H. custom house 海关C. H. clearing houseChgs charges 费用Chq. cheque 支票C/I certificate of insurance CIA certified internal auditor c. i. f. , C. I. F. cost, freight 到岸价，货价+保险+ C. I. T.得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilitiesC. M. A. certificed accountant 注册管理会计师CMEA, Comecon Council Economic AssistanceCML capital market line保抵押贷款债务CMV current market value CN consignment noteCN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash orderC. O. certificate of origin Co. company 公司COBOL Common Language 通用商业语言CoCom Coordinating Multilateral Export Controls 调委员会cash on delivery 货到付款帐栏担保、抵押物托收佣金集装箱契约、合同convertible 可转换的、可兑换代理行公司商业票据注册公共中国专利局消费者价格指数thousand 每一千个为单位的成现行购买力息票运费付至......企业风险承运人风险当日汇率、现行汇率现金收入分级运费率civil service 公务员、文职可转换证券股本顾客满意指公司财务主管电汇ctge cartageCts. cents 分CTT capital transfer taxcu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 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 (share) 累积优先（股）cur. curr. current 本月、当月CV convertible securityCVD countervailing duties税C.V. P. analysis Cost analysis 本---量---利分析C. W. O. cash with order Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yardDD degree; draft 度、汇票D/A deposit account 存款帐户d/a days after acceptance 款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐method 递减余额折旧法D. C. F.method 现金流量贴现法D/D documentary draftD. D.; D/D demand draftD/d; d/d days after date干船坞declining balance双倍递减余额折旧法交易最后日期赤字、亏损滞期费折旧dead freight 空舱费危险货物差额折扣、贴现不名誉、拒付双重所得红利、股息美国道—琼斯公司Jones Transportation 琼斯运输平均数道—琼斯公不知道直接贷款无条件限制最后时限元Mark; D-mark;德国马克发展日期号借记通知单不减少同上、同前发货单凭证、单据、文件doc. att.Doc. code document code D. O. G. days of grace DOR date of request 要求日款DPI收入DPOB点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rateDr debtor 债务人DR deposit receiptdr. drawer 借方DS; d/s后.......日(付款)ds.; d's days 日dstn. destination 日的地(港) DTCDTC Deposit Trust Company dup.; dupl.; dupte. duplicate DVPdy.; d/y day; deliverydz dozen 一打EE. exchange; exportE. & O. E. errors excepted 如有错漏，可加更正有说明EAT earnings after taxEB ex budgetary 预算外利息和税金前收益EBS Electronic Broking税前盈利Community; European出口信贷错误更正例如无息票出口信贷机构亚洲及远东经济委员会Commission for Europe 欧出口信用担保出口信用保险credit refinancing 出口信贷再估计竣工时欧洲货币单位出口申报单无红利、除息、股利除外预计交割日data interchange 电子数据有效更改日电子数据自如有错误，可加更Exchange Rate Indexes of东欧时间出口融资外汇基金电子资金转帐Free Trade Area(Association)EGM Extraordinary Genaral 股东大会EIB Export-Import BankEIL行经济一体化贷款EL export license 出口许可证ELI extra low impurity EMF European Monetary金EMIP equivalent mean period 等值平均投资期EMP end-of month payment EMP European main ports EMS European Monetary体系EMS express mail service EMU European Monetary联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsement Entd. entered 登记人EOA effective on or about EOD every other dayEOE European Options交易EOM end of month 月底EOS end of season 季末EOU export-oriented unit EOY end of year 年终EPD earliest possible date EPN export promissory note EPOS electronic point of sale EPR earnings price ratio EPR effective protection rate每股收益额、每股盈超额利润税value index 超现值指出口加工区汇率机制Scheme 出口再融资职工财产、遗产美国东部标准时以下预计到达时间预计出发and Technological经济技术开发区等于或少于time of sailing 预计启航时欧盟Units of Account 欧洲记帐汇兑、况换另外、不在内从合同无息票无股息出口展期工厂交货价无息交易的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 alongsideFABB Fellow of the British Accountants and Auditors师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快析图解法fad.费送货F. A. F. free at factoryFAIA Fellow of the International Accountants员F. A. Q fair average quality质量F. A. S. free alongside ship 价FASB FinancialBoards 财务会计标准委员会FAT fixed asset transfer FAT factory acceptance test FB foreign bank 外国银行FF. 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 AccountantsFCGFCL full container loadFCL/LCL full container整装/分卸货运代理行收agent's certificate of外商直接投资Deposit Insurance外汇远期外汇法国法郎驳船上的交货价institution buyer credit先进先出法standing 资信statement 财务报财政年度以下项目自由进出免交所得税lease guarantee 金融租赁担合理市价（启运港）船上交货、离岸启运）机场交货（价）on board stowed andtrimmingF.O.C. free of charge 免费Uniform Single ReportFOK fill or killFOR free on rail (or road)货价FOREX foreign exchange FOS free on steamer FOUO for official use only FOW, f. o. w. free on wagon 上交货（价）FOX期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRAFRCD动利率存单frt., frgt. forwardfree case no charge for case FREF fixed rate export口融资frt. & grat.Frt. fwd freight forward Frt. ppd freight prepaidFS final settlement 最后结算FSR feasibility study report FTW free trade wharfFTZ free trade zonefut. futures 期货、将来FV face value 面值FVA fair value accounting FWDF.X. foreign exchange 外汇人定息票据财政（务）年度全部付讫供您参考加仑；格令；总代理商、总代理人办理、可行Accepted AccountingAccepted Auditing海加仑汽油Agreement on T ariffs and政府优国内生产总值普通日记帐总分类帐克递增付国民总需求国民支出总国民生产总值黄金远期利率毛利总购买能力毛重GR gross revenue 毛收入GS gross sales 销售总额GSP惠制GTM good this monthGTW good this weekHHAB house air bill 航空托运单HAWB house air waybill HCA historical cost计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong KongRate 香港银行同业拆借利率hifo highest-in, first-outH. in D. C.Hi-Q high quality 高质量HIRCS high interest rate货币hi-tech high technology HKD Hong Kong dollar 香港元HKI Hong Kong Indexhl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Index 恒生消费价格指数HSI Hang Seng Index hwevr. however 无论如何Hz hertz 赫兹II. A. intangible assetsIAS际会计标准投资银行（业）发票簿国际银银行间报价利率购货发票簿已发生未报销货发票簿银行间的拆借利competitive bidding 国际Credit Insurance国际法庭国际资本市指数货capital-output ratio 资本国际使用的development bond 工业发展Development Bank 泛交易商之间经纪人无形开发depositary receipt 国际寄间接出口存款不足招标邀请英制加仑进口许可证证IMF International Monetary 基金组织imp. import 进口，输入Inc. incorporatedincl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment Int., int. interest 利息inv., Inv. invoicein trans (I. T.) in transit. 在( inv.doc./attach. invoice 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 voucherIPNIPO initial public offeringIQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance金帐户IRA interest rate agreement IRR interest rate riskIRR internal rate of return irred. irredeemableIRS interest rate swapIS International System ISIC International Classification 国际标准产业分类信息技术国际允许误差所得税投资税收抵免国际贸trading system 跨市场交投资价值日记帐联合（共管）帐簿分类日记帐日记帐页数合资经营企业分录凭单合资公司拆散成交价格千克千米伏千瓦千瓦小时（证券）上市分类帐授权书流动资产书信备查簿许可银行LC (L/C) letter of credit 信用证LCL/FCL less than container load 拼装/整拆LCL/LCLcontainer load 拼装/拼拆L.& D. loans and discounts L&D loss and damageldg. 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) lifo (LIFO) last in, first out L. I. P单LIRCs币L/M list of materials 材料清单LMT local mean timeLRP limited recourse project LRPF limited recourse限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 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 MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book抵押支持的债目标管理信贷限额金属货币共同货币帐户混合信贷计划出票后......月到期日of deposit 存款恶意损坏商品投资备忘录多共同基金过渡融资制造的最惠国制造商毫克海险百万分之一最低值、最小量月度投资计划商标市场最低贷款利率中货币市场毫米货币MMI major market index MNC司MNEMO (M. O.) money order mo. month 月理制度Mos. months 月MP market price 市价M/P months after payment MPC marginal propensity to 际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ帐MRO护、修理及操作MRP manufacturer's price 厂商推荐价格MRP material requirement求计划MRPMRR maintenance, repair 护、修理和替换M/s months of sight 见票后msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance MTN medium-term note MTU metric unit 米制单位Nn. net 净值N. A. net assets 净资产n. a not available 暂缺不承兑不可行注意免费净资本无日期净债务未能到达第二天交割国内资产净值净收益无效不足可转让的、可流通的negotiable instruments 流谈判未另作说净收入无存款无固定日期非卖品纯收益不追索委托净收益净利息税后净收益次进先出法净息差负所得税净损失海里无标记无签名国民生产净值NO. (no.) numberno a/c no account 无此帐户NOP net open position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护系数NPL non-performing loan NPV method现值法N. Q. A. net quick assets NQB no qualified bidders NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivableN. S. F支票nt. wt. net weight 净重NTA net tangible assets NTBs non-tariffs barriersntl 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 NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollarOo order 订单o. (O.) offer 发盘、报价OA open accounto/a on account of 记入......全面的、综合的accounting and analysis其他预算普通业务订货簿index overbought/oversold持平数量法收费过多预约保险透支透支见票即付遗漏除外海运费预约保险中等品不限额进口许原始发行investment insurance 海外全部正确每人每班产量原价格不定额保险单对方可选择的普通的无现货未清偿、未收回的加班-counter market 市场外交易variance analysis 间接费用寻购启示OWE optimum working作效率oz ounce(s) 盎司ozws. otherwise 否则Pp penny; pence; perP paid this yearp. pint 品托（1/8加仑）P.A. particular average; attorney 单独海损；委托书P.A.人账户、私人账户p.a., per ann. per annum 每年P&A professional and的和管理的P&I clause protection clause 保障与赔偿条款P&L profit and lossP/A payment of arrival行价格P/E price/earning 市盈率P/H pier-to-houseP/N promissory noteP/P posted price (股票等) PAC put and callpat. patent 专利PAYE pay as you earn PAYE pay as you enterPBT profit before taxation pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem 代理PF project finance 项目融资PFD preferred stock 优先股1/4蒲式耳）邮政汇票寄航港，停靠地交货地点of destination; port of货到付款（投资的）回收期proof of interest 凭保证单证明报关港口point-of-purchase收益付款收讫又及面值；现值合格的购买者质量控制季度指数有问题交易Terminal Interest Property一式四份中的一份报价参阅没有进行交易的期权registered; return 答复；已注比率；卢比；卢布RAM diverse annuity押RAN revenue anticipation 券R&A rail and airR&T rail and truckR&W rail and waterR/A refer to acceptorR/D refer to drawerRB regular budget 经常预算较优势RCMM registeredmaker 注册的竞争市场自营商rcvd. received 已收到r.d.册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/Llading 待装云提单裁判；参考；呈递REO real estate owned REP import replacement REP Office representative表处回购协议req. requisition 要货单，请求REVOLVER revolving letter 用证REWR read and write 读和写RIEs recognizedlicense bank 有限制牌照银汇款人民币，中国货币皇家邮轮Special Delivery 皇家邮政铁路资产回报率资本收益率股本回报率投资收益记名期权本滚装船销售收益率Professional Body 认可职零售物价指数price maintenance 零售价格维重复Repurchase Agreement 逆回利率敏感性债务请回复特权信托注册商标往返作业technical substitution 技术替工作权利循环式包销安排RYL referring to your letter RYT referring to your telexSS no option offered 无期权出售S split or stock dividedS signed 已签字s second; shillingSA semi-annual payment SA South Africa 南非写好地址的信封SAFE State Administration Exchange 国家外汇管理局Commerce程序汇编》区准则汇编》SASE self-addressed envelopeSAT (China) StateT axation （中国）国家税务局SATCOMSB short billSB sales book; saving bankSBC Swiss Bank Corp.SBIC Small Business Corporation 小企业投资公司业保险单储蓄银行标准图书号销售合同即卖方信贷卖方信贷融资（奥地利）先令特别商业参考利率证券特征线对标准扣除额特区债券即同步数字直线贴现率特别提款权股东产权股票交易所《单一欧洲法案》Treaty 东南亚公约组织secretary 第二，次级；秘部分九月employment tax 单一税率工（文件）一式六份中的一份经济特区偿债基金瑞士法郎SFS Summary Financial表概要sgd. signed 已签署SHEX日和假日除外SHINC Sundays and期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; Units 有效立法；国际量制SIC Standard Industrial产业分类SIP structured insurance险产品SITC Standard Classificationsk sack 袋，包SKD separate knock-known SLC standby LC 备用信用证项账户SMEs small and enterprises 中小型企业SMI Swiss Market Index SML security market line SMTP supplementalpolicy 辅助中期保险SN stock number 股票编号还是一样，只是都乱了SOE state-owned enterprises SOF State Ownership Fund 金sola sola bill, sola exchange （拉丁）单张汇票sov. sovereign 金镑=20先令年数规格；尺寸零部件融资薄利多销特设证券标准维修手册薪水折扣计划Remainder Trust 配偶幸存者信一半社会福利短期(listed stock) 特别措即期汇票特别税债务insurance policy 短期保险substitute 订阅，签署，星期日杂货，杂费供应，供货时间；温度电报全部资产，资产商业承兑票据过户转账代理人（美国）预期抵税国援助联TAF tied aid financingTAL traffic and accident loss 意外事故损失TAT truck-air-truck 陆空联运债券T.B. trial balance 试算表t.b.a. to be advised; to be announced; to be arranged 待宣布；待安排t.b.d. to be determined报保险单TBL through bill of lading单TBV trust borrower vehicle （公司）TBW Thompsonagent 托马逊银行评估公司TC tariff circular 关税通报TC telegraph collationT.C. traveler's check 旅行支票TCI trade credit insurance TCIC technical credit consultants 技术信用保险顾问TCM医学，中医TD time deposit 定期存款TD Treasury Department当局TDC technical development 术开发公司TDC易发展局TDRTech technical 技术的Tel. telephone number通讯temporaryExempt Special Savings（货柜、集贸易融资直到取消为止电报terms, technique 交易三要经由，通过星期四确保迅速Internationaux total loss; trade-last 定期贷商标分送电Market Association 最终市场电汇单国库券发货时间吨位（数）（美国）T.O.P. turn over, please 请翻转修（护）制TPND theft, pilerage, and窃及不能送达险tpo telephoto 电传照片，传真TQ tariff quota 关税配额T.Q., t.q. tale quale件TQC total quality control报；信托收据T.R. tons registeredTr. transfer 过户，转让traditio symboliatrans translated 译本treas treasurerTrip. triplicateTriple A 3A 3ATRS terminal receiving收货制度TRT Trademark Registration 册条约TSP Total Suspended（污染指标）TST test 检查，检测TT Testamentary TrustTT, T/T telegraphic transfer T.T.B.T.TTTY teletypewriter 电报打字员TU Trade UnionTue, Tues Tuesday 星期二TV terminal value;视TW transit warehouseTWI training within industry 领土，（推销员的）推销区域旅温度和湿度时间和材料定期租船，计时租船顿/千米联盟；上单位；联合的；联合（公司）记账单位，记价单位Kingdom or英国沿超大型油保险帐户不足的价钱，少讨的价钱计划外维护保险公司，承销人（阿拉伯联最统一商业税率of Switzerland 瑞士联合银Customs and Practice (for Credit) （跟单信用证）统一惯（电报用语）急电，加急超高频单位投资信托ask Force （财务报表）紧急补救解释处Ull. ullage 缺量，损耗ult. ultimo （拉丁）Ultra vires beyond the的权限（有限公司）UN United Nations 联合国undelvd. undeliveredUniv university 大学unkwn. unknown. 未知的unrevd. unreceived 未收到的UNSYM unsymmetricalUOS unless otherwise说明UPC Uniform Practice Code UPR unearned premiums保险金储备ur. your 你的US United States; Unlisted 国；未上市证券USD United States dollar 美元USG United States gallon资信托市）证券市场UT universal time间UUE use until exhaustedUV under voltage; ultraviolet 线Vv refer to 参见v., vs versus （拉丁）对V Roman 5; victory; volt 利；（电压）伏V.A. value analysis 价值分析VAB vertical assembly假期（旅馆、公寓）空房增值税Vice Chancellor; Vice勾销的数量价值工程副总裁自愿出口限制经由，通过（拉丁）参看，请看贵宾（拉丁）即，也就是价值线投资声像电子邮讯系统交互电视技术系统量，额，本，卷，容积航海，航程quality assurance 售主质量保certification 售主质量确售主质量缺陷可变利率抵押售主系列号售主船运说海外义务特级质量standard settlementCertificate 股东投票权信托证书VTP vendor test program VTR video tape recordWW weight ton; winter mark won 重量吨；元W., w. warehouse; watt; weekW.A. with averageW.A.C.C.C. Worldwide Commodity Classfication W.A.I.O.P. W.A. percentageWAEC West African Community 西非经济共同体WAG wagon 卡车WAN Wide Area Networks WASH Washington; washer WB, W.B. waybill 运送单WB World Bank 世界银行W.B. water ballast获救财产的利益w.c., W.C. without charge; 费；洗手间WCG working capital担保组织WD when distributedwd. warrented （品质）保证的wdth. width 广度，宽度Wed Wednesday 星期三WEF World Economic Forum W.E.T格林尼治时间外保证质量每小时瓦特Organization 世界卫生仓库批发（股票）发行时交割in progress=goods in星期；工作每星期的，周刊水印水位标记无补偿permitting; word不损害（当事人）权利particular average=with（电传）每分钟字数防潮纸包装战争险receipt=warehousereceivables assurance（包、盒）不漏水的，防水的telegraphy, wireless重量Trade Organization 世界贸易组预扣税仓库保证；附认股权w/w wall-to-wallW/W clauseclause 仓至仓条款www worldwide webXX ten dollars （美国俚语）10 X ex-interest 无利息thing, name, etc.知数（物、名等等）X. ten; X; out of 十；X；在外x.a. ex all 无所有权益x.b., xb; XB附（本期）红利；预算外的X.C., X. cp. ex couponx.d. ex distribution分配X-Dis ex-distribution 无分销X. d., X. div. ex dividendX-efficiency X效率XI, X. in, X. int. ex interest XL extra large; extra long Xm., X'mas Christmas 圣诞节X-mark a signature “X”伤的人可以画“X”作为签字）Xn Christian 基督的XN, XW ex-warrant 除证X.n., X. new ex newX.P通讯费付讫；已令函奉上XR, x.r. ex -rightXS extra small 特小Xtry. extraordinary急信号不计红利，全码（三英尺）；年；日元Rules 约克-安特卫普规年报，年鉴昨天出生年份死亡年份结婚年份“悠悠”股票（波动大、不稳定的年；你的经济商收益至通知赎回时收益全期收益，到期收益零基数预算法零基数预算法，免无缺陷计划邮政编码人口零增长零息发行本周区时格林威治时间Economic CooperationBBS - Bulletin Board System 统，现在国内统称为论坛CET - College English Test语等级考试CEO - Chief Executive Officer 中央情报局DIY - Do It YourselfDJ - Disc JockeyEMS - Express Mail Service 服务FBI - Federal Bureau of联邦调查局GDP -值GNP - Gross National值GPS - Global Positioning系统GSM - Global System CommunicationsHSK - Hanyu Shuiping试信息技术Organization for 国际标准化组织智商Of Business AdministrationNational Association ofAutomated Quotations 全但目前已成为贵宾, 大人物不名飞行联合国世界卫生Trade Organization 世界贸易Economic Cooperation)Olympic Committee) 国ISO (International Standardization)OPEC (Organization of Countries)WTO (World Trade组织2. 表示各种系统的缩略词BBS (Bulletin Board System) 统或(Bulletin Board Service)GPS (Global Position统GSM (Global System Communications)CIMS (Computer Integrated System) 计算机集成制造系统DOS (Disc Operating统交通系统NMD (National Missile防御系统TMDE (Test, Measure Euipment)Dealers Automated Quotation) 美>首席执行官首席财务官首席信息官首席运行官首席技术官注册会计工公共自动取款中央商务区Product) 国内生产总National Product) 国民生产总English Test) 大学英语等级考试GRE (Graduate Record研究生入学考试PETS (Public English Test语等级考试6. 其他方面的缩略词AIDS (Acquired Immune Syndrome )即艾滋病AM (Amplitude Modulation)APC (aspirin, phenacetin compound aspirin;pain-killing medicine phenacetin and caffeine)API (Air Pollution Index) CDMA (Code DivisionCD (Compact Disc) 激光唱盘DIY (Do It Yourself)制衣服，做贺卡等DVD (Digital Video Disc) EMS (Express Mail Service) EQ (Emotional Quotient) 情商智商信息技术办公自动化原个人计算机特别转让Office Home Office) 小型家request for help from sb. in特别处理要人视频点播万维网尽快男朋友随便说一下稍后回来很快回来CUL See you later 下次再会DIIK Damned if I knownDS Dunce smiley 笨伯FE For example 举例FTF Face to face 面对面FYI For your informationGF girlfriend 女朋友IAE In any event无论如何IC I see 我明白IL Y I love you 我爱你IMHO In my humble opinion IMO In my opinion 依我所见IOW In other words 换句话说LOL laughing out loudly NRN No reply necessaryOIC Oh, I see 哦,我知道PEM Privacy enhanced mail RSVP Reply if you pleaseTIA Thanks in advanceTTUL Talk to you laterTY Thank you 谢谢VG very good 很好WRT With respect to 关于WYMM Will you marry meAD———Anno Domini 广advertisement）BBC———英国广播公司GRE———Graduate RecordHK———Hong Kong IOC———International国际奥林匹克委员会IT———Information IELTS———International Test System MTV———music televisionBasketball Association Relations 公共关系digital subscriber lineimmune deficiency自动提款机board service 电子公告牌激光唱片disc read-only memory executive officer 首席执public accountant 注册processing unit 中央处理tomography 计算脱氧核糖核酸DVD digital video discE-mail electronic mailFAX facsimibleGDP gross domestic产总值GNP gross national产总值GPS位系统GREICQ I seek youIQ intelligence quotient MBA information tehnologyMPA master of公共管理硕士OPEC organization of Exporting Country 石油输出RAM random-access存取存储器ROM read-only memory SCI science citation index SOHO of English as a Foreign电话号码电视音乐电视不明飞行物Very important person世界贸易组的的缩写，逆境商数，的缩写，即的缩写，公告牌系的缩写，即基站系的缩写，即有线电视。

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

商务英语常用缩略语表 a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 ad.val.,A/V ad valorem to (according value) 从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks （保险）全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付 A/S，acc/s account sales 承销帐、承销清单，售货清单 ASAP as soon as possible 尽快 ASR acceptance summary report 验收总结报告 ass. assessment 估征、征税 assimt. assignment 转让、让与 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机（柜员机） ATS automated trade system 自动交易系统 ATS automatic transfer service 自动转移服务 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍卖 Aud. auditor 审计员、审计师 Av. average 平均值 a.w. all wool 纯羊毛 A/W air waybill 空运提单 A/W actual weight 实际重量 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票 BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded factory 保税工厂 Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保税货物 BHC Bank Holding Company 银行控股公司 BIS Bank of International Settlements 国际清算银行 bit binary digit 两位数 Bk. bank 银行 Bk. book 帐册 b.l., B/L bill of lading 提货单 B/L original bill of lading original 提货单正本 bldg. building 大厦 BMP bank master policy 银行统一保险 BN bank note 钞票 BO branch office 分支营业处 BO buyer's option 买者选择交割期的远期合同 BOM beginning of month 月初 b.o.m. bill of materials 用料清单 BOO build-operate-own 建造-运营-拥有 BOOM build-operate-own-maintain 建造-运营-拥有-维护 BOOT build-operate-own- transfer 建造-运营-拥有-转让 b.o.p. balance of payments 收支差额 BOT balance of trade 贸易余额 BOY beginning of year 年初 b.p., B/P bills payable 应付票据 Br. branch 分支机构 BR bank rate 银行贴现率 b.r., B/R bills receivable 应收票据 Brok. broker or brokerage 经纪人或经纪人佣金 b.s., BS, B/S balance sheet 资产负债表 B/S bill of sales 卖据、出货单 B share B share B 股 B.T.T. bank telegraphic transfer 银行电汇 BV book value 票面价值 c. cents 分 C cash; coupon; currency 现金、息票、通货 C centigrade 摄氏（温度） C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers' association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashier's check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期 CD certificate of deposit 存单 c/f carry forward 过次页、结转 CG capital gain 资本利得 CG capital goods 生产资料、资本货物 C. H. custom house 海关 C. H. clearing house 票据交换所 Chgs charges 费用 Chq. cheque 支票 C/I certificate of insurance 保险凭证 CIA certified internal auditor 注册内部审计员 c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费 C. I. T. comprehensive income tax 综合所得税 Ck. check 支票 C. L. call loan 短期拆放 C / L current liabilities 流动负债 C. M. A. certificed management accountant 注册管理会计师 CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line 资本市场线性 CMO Collateralised Mortgage Obligations 担保抵押贷款债务 CMV current market value 现时市场价值 CN consignment note 铁路运单 CN credit note 贷方通知书 c/o carried over 结转后期 C. O., C/O cash order 现金汇票、现金订货 C. O. certificate of origin 产地证明书 Co. company 公司 COBOL Common Business Oriented Language 通用商业语言 CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会 c. o. d, C. O. D. cash on delivery 货到付款 Col. column 帐栏 Coll. collateral 担保、抵押物 Coll. collection 托收 Com.; comm. commission 佣金 cont. container 集装箱 cont., contr. contract 契约、合同 conv., cv., cvt. convertible 可转换的、可兑换的 Cor. corpus 本金 Cor. correspodent 代理行 Corp. corporation 公司 CP. commercial paper 商业票据 C. P. A certified Public Accountant 注册公共会计师 CPB China Patent Bureau 中国专利局 CPI consumer price index 消费者价格指数 CPM cost per thousand 每一千个为单位的成本 CPP current purchasing power 现行购买力 Cps. coupons 息票 CPT carriage paid to 运费付至...... C/R company's risk 企业风险 Cr. credit 贷记、贷方

(商务英语)缩略语大全Br.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2Cor. 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3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4GAAS 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5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 Trade6Organization 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7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8Nn. 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9Oo 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10RAN 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SS no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒；第二；先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局SAP Statement of Auditing Procedure 《审计程序汇编》SAR Special Administrative Region 特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SASE self-addressed stamped envelope 邮资已付有回邮地址的信封SAT (China) State Administration of Taxation （中国）国家税务局SATCOM satellite communication 卫星通讯SB short bill 短期国库券；短期汇票SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行SBC Swiss Bank Corp. 瑞士银行公司SBIC Small Business Investment Corporation 小企业投资公司SBIP small business insurance policy 小型企业保险单SBLI Savings Bank Life Insurance 储蓄银行人寿保险SBN Standard Book Number 标准图书号SC sales contract 销售合同sc scilicet namely 即SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资Sch schilling （奥地利）先令SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SCORE special claim on residual equity 对剩余财产净值的特别要求权SD standard deduction 标准扣除额SDB special district bond 特区债券SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDH synchronous digital hierarchy 同步数字系统SDR straight discount rate 直线贴现率SDRs special drawing rights 特别提款权SE shareholders' equity 股东产权SE Stock Exchange 股票交易所SEA Single European Act 《单一欧洲法案》SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施SEATO Southeast Asia Treaty Organization 东南亚公约组织sec second(ary); secretary 第二，次级；秘书sect. section 部分Sen senator 参议院Sept. September 九月SET selective employment tax 单一税率工资税sextuplicate （文件）一式六份中的一份SEC special economic zone 经济特区SF sinking fund 偿债基金Sfr Swiss Frank 瑞士法郎SFS Summary Financial Statements 财务报表概要sgd. signed 已签署SHEX Sundays and holidays excepted 星期日和假日除外SHINC Sundays and holidays included 星期日和假日包括在内shpd. shipped 已装运shpg. shipping 正装运shpt. shipment 装运，船货SI Statutory Instrument; System of Units 有效立法；国际量制SIC Standard Industrial Classification 标准产业分类SIP structured insurance products 结构保险产品SITC Standard International Trade Classification 国际贸易标准分类sk sack 袋，包SKD separate knock-known 部分散件SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SMEs small and medium-sized enterprises 中小型企业SMI Swiss Market Index 瑞士市场指数SML security market line 证券市场线SMTP supplemental medium term policy 辅助中期保险SN stock number 股票编号Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金sola sola bill, sola draft, sola of exchange （拉丁）单张汇票sov. sovereign 金镑=20先令SOYD sum of the year's digits method 年数加总折旧法spec. specification 规格；尺寸SPF spare parts financing 零部件融资SPQR small profits, quick returns 薄利多销SPS special purpose securities 特设证券Sq. square 平方；结清SRM standard repair manual 标准维修手册SRP Salary Reduction Plan 薪水折扣计划SRT Spousal Remainder Trust 配偶幸存者信托ss semis, one half 一半SS social security 社会福利ST short term 短期ST special treatment (listed stock) 特别措施（对有问题的上市股票）St. Dft. sight draft 即期汇票STB special tax bond 特别税债务STIP short-term insurance policy 短期保险单sub subscription; substitute 订阅，签署，捐助；代替Sun Sunday 星期日sund. sundries 杂货，杂费sup. supply 供应，供货Vv refer to 参见v., vs versus （拉丁）对V Roman 5; victory; volt （罗马数字）5；胜利；（电压）伏V.A. value analysis 价值分析VAB vertical assembly building 垂直装配建筑物vac vacation 假期vac. vacant （职位）空缺，（旅馆、公寓）空房间VAT value added tax 增值税VC Vice Chairman; Vice Chancellor; Vice Consul 副主席；副首相；副总理；副领事VD volume deleted 勾销的数量VE value engineering 价值工程Veep Vice president 副总裁VER voluntary export restraint 自愿出口限制Ves. vessel 船舶via. through, by way of 经由，通过vid vide (see) （拉丁）参看，请看VIP Very Important Person 贵宾vis major （拉丁）不可抗力viz. videlicet, namely （拉丁）即，也就是VL value line investment survey 价值线投资概览法V-mail video-mail 声像电子邮讯系统VOD video on demand 交互电视技术系统vol. volume 量，额，本，卷，容积voy. voyage 航海，航程VQA vendor quality assurance 售主质量保证VQC vendor quality certification 售主质量确认VQD vendor quality defect 售主质量缺陷VRM variable rate mortgage 可变利率抵押VS/N vendor serial number 售主系列号VSI vendor shipping instruction 售主船运说明VSO Voluntary Service Overseas 海外义务服务VSQ very special quality 特级质量VSSP vendor standard settlement program 售主标准程序结算VTC Voting Trust Certificate 股东投票权信托证书VTP vendor test program 售主检测计划VTR video tape record 录像带录像XX ten dollars （美国俚语）10美元X ex-interest 无利息X Roman 10; a kiss; an unknown number, thing, name, etc. （罗马数字）10；一吻；未知数（物、名等等）X. ten; X; out of 十；X；在外x.a. ex all 无所有权益x.b., xb; XB ex bonus; 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 distribution 不包括（下期股息或红利）分配X-Dis ex-distribution 无分销X. d., X. div. ex dividend 未付红利X-efficiency X效率XI, X. in, X. int. ex interest 利息除外XL extra large; extra long 特大；特长Xm., X'mas Christmas 圣诞节X-mark a signature “X”符号签字（盲人或受伤的人可以画“X”作为签字）Xn Christian 基督的XN, XW ex-warrant 除证X.n., X. new ex new 无权要求新股X.P. expres paye=extra message paid 额外通讯费付讫；已令函奉上XR, x.r. ex -right 无优惠权认购新股，除权XS extra small 特小Xtry. extraordinary 非常的，临时的XXX international emergency signal 国际紧急信号Zz zero; zone 零；区ZBA zero bracket amount 零基数预算法ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZDD zero defect program 无缺陷计划ZIP code 邮政编码Z. P. G. zero population growth 人口零增长ZR zero coupon issue 零息发行zswk this week 本周ZT zone time 区时Z-Time Zebra time=GMT 格林威治时间APEC - Asia-Pacific Economic Cooperation 亚太经济合作组织BBS - Bulletin Board System 电子布告栏系统，现在国内统称为论坛CBD - Central Business District 中心商务区CET - College English Test （中国）大学英语等级考试CEO - Chief Executive Officer 首席执行官CIA - Central Intelligence Agency （美国）中央情报局DIY - Do It Yourself 自己动手做DJ - Disc Jockey 之声的音乐节目主持人EMS - Express Mail Service 邮政特快专递服务FBI - Federal Bureau of Investigation 美国联邦调查局GDP - Gross Domestic Product 国内生产总值GNP - Gross National Product 国民生产总值GPS - Global Positioning System 全球定位系统GSM - Global System For Mobile Communications 全球移动通讯系统HSK - Hanyu Shuiping Kaoshi 汉语水平考试IT - Information Technology 信息技术ISO - International Organization for Standardization 国际标准化组织IQ - Intelligence Quotient 智商MBA - Master Of Business Administration 工商管理硕士NASDAQ - National Association of Securities Dealers Automated Quotations 全美证券商协会自动报价系统，但目前已成为纳斯达克股票市场的代名词。

常见商务英语邮件中的缩略语approximately approx.接近et alia (and others)et al.以及其他人et cetera (and so forth)etc.等as soon as possible ASAP急件blind carbon copy Bcc密件抄送building bldg.大厦calendar year CY公历年carbon copy to Cc抄送cash on delivery c.o.d.货到付款company co.公司corporation corp.公司department dept.部门doing business as dba 职业或公司名称each ea.各end of month e.o.m月底fiscal year FY会计年度exempli gratiea (for example) e.g.例如for your information FYI通知government govt.政府incorporated inc.公司I owe you IOC我欠你limited Ltd.有限公司manufacturing mfg.制造公司merchandise mdse.商品month mo.月videlicet (namely)viz.亦即numero (number)no.号码post meridiem (post noon)p.m.下午postscript PS又及quarter qtr.季度very important person VIP重要人物现在的商务往来中，合作双方通常都使用电子邮件这种快速便捷的通讯方式。

在商务英语邮件德写作中，有以下几点注意事项供大家参考。

1. Email is much less formal than a written letter. Emails are usuallyshort and concise.2. If you are writing to someone you don’t know, a simple "Hello" isadequate. Using a salutation such as "Dear Mr Smith," is too formal.3. When writing to someone you know well, feel free to write as ifyou are speaking to the person.4. Use abbreviated verb forms (He’s, We’re, He’d, etc.)5. Include a telephone number to the signature of the email. This willgive the recipient the chance to telephone if necessary.6. It is not necessary to include your email address as the recipientcan just reply to the email.7. When replying eliminate all the information that is not necessary.Only leave the sections of text that are related to your reply. This willsave your reader time when reading your email.中文参考：1.电子邮件是一种相对不是特别正式的信件。