商務英語常用縮略詞詞匯表大全.doc

商務英語常用縮略詞詞匯表大全a accepted 承兌AA Auditing Administration （中國）審計署AAA 最佳等級abs. abstract 摘要a/c, A/C account 帳戶、帳目a/c, A/C account current 往來帳戶、活期存款帳戶A&C addenda and corrigenda 補遺和勘誤Acc. acceptance or accepted 承兌Accrd.Int accrued interest 應計利息Acct. account 帳戶、帳目Acct. accountant 會計師、會計員Acct. accounting 會計、會計學Acct.No. account number 帳戶編號、帳號Acct.Tit. account title 帳戶名稱、會計科目ACN air consignment 航空托運單a/c no. account number 帳戶編號、帳號Acpt. acceptance or accepted 承兌A/CS Pay. accounts payable 應付帳款A/CS Rec. accounts receivable 應收帳款ACT advance corporation tax 預扣公司稅ACU Asia Currency Unit 亞洲貨幣單位A.C.V actual cash value 實際現(xiàn)金價值a.d., a/d after date 開票后、出票后ADRS asset depreciation range system 固定資產分組折舊法BA bank acceptance 銀行承兌匯票bal. balance 余額、差額banky. bankruptcy 破產、倒閉Bat battery 電池b.b. bearer bond 不記名債券B.B., B/B bill book 出納簿B/B bill bought 買入票據(jù)、買入匯票b&b bed & breakfast 住宿費和早餐費b.c. blind copy 密送的副本BC buyer credit 買方信貸B/C bills for collection 托收匯票B.C. bank clearing 銀行清算b/d brought down 轉下頁Bd. bond 債券B/D bills discounted 已貼現(xiàn)票據(jù)B/D bank draft 銀行匯票b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天B/E bill of entry 報關單b.e., B/E bill of exchange 匯票BEP breakeven point 保本點、盈虧臨界點b/f brought forward 承前BF bonded factory 保稅工廠Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保稅貨物BHC Bank Holding Company 銀行控股公司BIS Bank of International Settlements 國際清算銀行bit binary digit 兩位數(shù)Bk. bank 銀行Bk. book 帳冊b.l., B/L bill of lading 提貨單B/L original bill of lading original 提貨單正本bldg. building 大廈BMP bank master policy 銀行統(tǒng)一保險BN bank note 鈔票BO branch office 分支營業(yè)處BO buyers option 買者選擇交割期的遠期合同BOM beginning of month 月初b.o.m. bill of materials 用料清單BOO build-operate-own 建造-運營-擁有BOOM build-operate-own-maintain 建造-運營-擁有-維護BOOT build-operate-own- transfer 建造-運營-擁有-轉讓b.o.p. balance of payments 收支差額BOT balance of trade 貿易余額BOY beginning of year 年初b.p., B/P bills payable 應付票據(jù)Br. branch 分支機構BR bank rate 銀行貼現(xiàn)率b.r., B/R bills receivable 應收票據(jù)Brok. broker or brokerage 經紀人或經紀人傭金b.s., BS, B/S balance sheet 資產負債表 B/S bill of sales 賣據(jù)、出貨單B share B share B 股B.T.T. bank telegraphic transfer 銀行電匯BV book value 票面價值D degree; draft 度、匯票D/A deposit account 存款帳戶D/A document against acceptance 承兌交單d/a days after acceptance 承兌后.日（付款）D. A. debit advice 欠款報單D. B day book 日記帳、流水帳DB method declining balance (depreciation) method 遞減余額折舊法D. C. F. method discounted cash flow method 現(xiàn)金流量貼現(xiàn)法D/D documentary draft 跟單匯票D. D.; D/D demand draft 即期匯票D/d; d/d days after date 出票后.日(付款)d. d. dry dock 干船塢DDB method double declining balance (depreciation) method 雙倍遞減余額折舊法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、虧損dem. demurrage 滯期費Depr. depreciation 折舊d. f; D. F.; d. frt. dead freight 空艙費D. G dangerous goods 危險貨物diff. difference 差額Dis. discount 折扣、貼現(xiàn)dishd; dishd dishonored 不名譽、拒付D. I. T double income-tax(relief) 雙重所得稅（免征）div.; divd dividend 紅利、股息D-J Dow Jones & Co. 美國道-瓊斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-瓊斯工業(yè)股票指數(shù)DJTA Dow Jones Transportation Average 道-瓊斯運輸平均數(shù)DJUA Dow Jones Utility Average 道-瓊斯公用事業(yè)平均數(shù)DK Dont know 不知道DL direct loan 直接貸款DL discretionary limit 無條件限制DLD deadline date 最后時限Dls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德國馬克DMCs developing member countries 發(fā)展中國家DN date number 日期號DN; D/N debit note 借記通知單DNR do not reduce 不減少do.; dto. ditto 同上、同前D/O delivery order 發(fā)貨單Doc(s) documents 憑證、單據(jù)、文件doc. att. documents attached 附單據(jù)、附件Doc. code document code 憑證（單據(jù)）編號D. O. G. days of grace 寬限日數(shù)DOR date of request 要求日DP; D/P document against payment 交單付款DPI disposable personal income 個人可支配收入DPOB date and place of birth 出生時間和地點DPP damp proofing 防潮的Dr. debit 借記、借方D. R.; DR discount rate 貼現(xiàn)率、折扣率Dr debtor 債務人DR deposit receipt 存單、存款收據(jù)dr. drawer 借方DS; d/s days after sight(days sight) 見票后.日(付款)ds.; ds days 日 f feet 英尺F dealt in flat 無息交易的f. following (page) 接下頁f. fairs 定期集市F. A. face amount 票面金額F. A. fixed assets 固定資產F. A freight agent 貨運代理行FA free alongside 啟運港船邊交貨FABB Fellow of the British Association of Accountants and Auditors 英國會計師和審計師協(xié)會會員FAC facility 設施、設備f.a.c. fast as can 盡快FACT factor analysis chart technique 因素分析圖解法fad. free delivery (discharge, dispatch) 免費送貨F. A. F. free at factory 工廠交貨FAIA Fellow of the Association of International Accountants 國際會計協(xié)會會員F. A. Q fair average quality （貨品）中等平均質量F. A. S. free alongside ship 發(fā)運地船邊交貨價FASB Financial Accounting Standards Boards 財務會計標準委員會FAT fixed asset transfer 固定資產轉移FAT factory acceptance test 工廠驗收試驗FB foreign bank 外國銀行F. B. E. foreign bill of exchange 外國匯票F. C. fixed capital 固定資本F. C. fixed charges 固定費用F. C. future contract 遠期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特許會計師學會會員FCG foreign currency guarantee 外幣擔保FCL full container load 整貨柜裝載FCL/LCL full container load/less (than)full container load 整裝/分卸FCR forwarders cargo receipt 貨運代理行收據(jù)FCT forwarding agents certificate of transport 貨運代理行領貨證fd. fund 資金FDB method fixed rate on declining balance method 定率遞減余額折舊法FDI foreign direct investment 外商直接投資FDIC Federal Deposit Insurance Corporation 聯(lián)邦儲蓄保險公司FE foreign exchange 外匯FE future exchange 遠期外匯FF French franc 法國法郎fib free into barge 駁船上的交貨價FIBC financial institution buyer credit policy 金融機構買方信貸險FIFO first in, first out 先進先出法fin. stadg.(stndg.) financial standing 資信狀況fin. stat. (F/S) financial statement 財務報表fin.yr. financial year 財政年度FINA following items not available 以下項目不可獲得FIO free in and out 自由進出F. I. T free of income tax 免交所得稅fl. florin 盾FLG finance lease guarantee 金融租賃擔保flt. flat 無利息FMV fair market value 合理市價FO free out 包括卸貨費在內的運費fo. folio 對折、頁碼FOB free on board （啟運港）船上交貨、離岸價格FOB airport FOB airport (啟運）機場交貨（價）FOBST free on board stowed and trimming 包括清理及平倉的離岸價格F.O.C. free of charge 免費FOCUS Financial and Operations Combined Uniform Single Report 財務經營綜合報告FOK fill or kill 要么買進或賣出，要么取消FOR free on rail (or road) 鐵路或（公路）上交貨價ford., fwd forward; forwarded 轉遞FOREX foreign exchange 外匯FOS free on steamer 蒸汽船上交貨（價）FOUO for official use only 僅用于公事FOW, f. o. w. free on wagon （啟運站）火車上交貨（價）FOX Futures and Options Exchange 期貨和期權交易所FP floating policy 浮動政策FP fully paid 已全付的FRA forward rate agreement 遠期利率協(xié)議FRCD floating rate certificate of deposit 浮動利率存單frt., frgt. forward 期貨、遠期合約free case no charge for case 免費事例FREF fixed rate export finance 固定利率出口融資frt. & grat. freight and gratuity 運費及酬金Frt. fwd freight forward 運費待付Frt. ppd freight prepaid 運費已付FS final settlement 最后結算FSR feasibility study report 可行性研究報告FTW free trade wharf 碼頭交易FTZ free trade zone 自由貿易區(qū)fut. futures 期貨、將來FV face value 面值FVA fair value accounting 合理價值法FWD forward (exchange) contract 遠期合約F.X. foreign exchange 外匯FX broker foreign exchange broker 外匯經紀人fxd fixed 固定的FXRN fixed rate note 定息票據(jù)FY fiscal year (financial year) 財政（務）年度fy. pd. fully paid 全部付訖FYI for your information 供您參考g gallon; grain; gram (s); gold 加侖；格令；克; 金G. A. general agent 總代理商、總代理人GA go ahead 辦理、可行GAAP general Accepted Accounting Principles 通用會計準則GAAS Generally Accepted Auditing Standard 通用審計標準GAC General Administration of Customs 海關總署gal., gall gallon 加侖gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 關稅及貿易總協(xié)定GCL government concessional loan 政府優(yōu)惠貸款GDP gross domestic product 國內生產總值gds. goods 商品、貨物GJ general journal 普通日記帳GL general ledger 總分類帳gm. gram(s) 克GMP graduated payment mortgage 遞增付款按揭GND gross national demand 國民總需求GNE gross national expeditures 國民支出總額GNP gross national product 國民生產總值GOFO gold forward rate 黃金遠期利率GP gross profit 毛利GPP general purchasing power 總購買能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 銷售總額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 航空托運單HAWB house air waybill 航空托運單HCA historical cost accounting 歷史成本會計hdqrs. headquarters 總部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正當持票人Hi-Q high quality 高質量HIRCS high interest rate currencies 高利率貨幣hi-tech high technology 高技術HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指數(shù)hl. hectoliter 百升hldg. holding 控股Hond honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消費價格指數(shù)HSI Hang Seng Index 恒生指數(shù)hwevr. however 無論如何Hz hertz 赫茲I. A. intangible assets 無形資產I & A inventory and allocations 庫存和分配IAS International Accounting Standard 國際會計標準IB investment banking 投資銀行（業(yè)）I. B. invoice book 發(fā)票簿IBA International Bank Association 國際銀行家協(xié)會IBBR interbank bid rate 銀行間報價利率I. B. I invoice book inward 購貨發(fā)票簿IBNR incurred but not reported 已發(fā)生未報告I. B. O. invoice book outward 銷貨發(fā)票簿IBOR inter-bank offered rate 銀行間的拆借利率ICB international competitive bidding 國際競標ICIA International Credit Insurance Association 國際信用保險協(xié)會ICJ International Court of Justice 國際法庭ICM international capital market 國際資本市場ICONs index currency option notes 指數(shù)貨幣期權票據(jù)ICOR incremental capital-output ratio 資本-產出增量比I. C. U. International Code Used 國際使用的電碼IDB industrial development bond 工業(yè)發(fā)展債券IDB Inter-American Development Bank 泛美開發(fā)銀行IDB inter-dealer broker 交易商之間經紀人IDC intangible development cost 無形開發(fā)成本IDR international depositary receipt 國際寄存單據(jù)IE indirect export 間接出口I. F. insufficient fund 存款不足IFB invitation for bids 招標邀請I. G. imperial gallon 英制加侖IL, I/L import licence 進口許可證ILC irrevocable letter of credit 不可撤銷信用證IMF International Monetary Fund 國際貨幣基金組織imp. import 進口，輸入Inc. incorporated 注冊（有限）公司incl. inclusive 包括在內incldd. included 已包含在內incldg. including 包含inl. haul inland haulage 內陸運輸費用INLO in lieu of 代替Ins, ins. insurance 保險inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 發(fā)票、付款通知in trans (I. T.) in transit. 在(運輸）途中inv.doc./attach. invoice with document attached 附提貨單的發(fā)票Invt., invt. inventory 存貨I-O input-output 輸入-輸出IOU I owe you 借據(jù)IOV inter-office voucher 內部傳票IPN industrial promissory note 工業(yè)匯票IPO initial public offering 首次發(fā)售股票IQ import quota 進口配額IR Inland Revenue 國內稅收I. R. inward remittance 匯入款項IRA individual retirement account 個人退休金帳戶 IRA interest rate agreement 利率協(xié)議IRR interest rate risk 利率風險IRR internal rate of return 內部收益率irred. irredeemable 不可贖回的IRS interest rate swap 利率調期IS International System 公制度量衡ISIC International Standard Industrial Classification 國際標準產業(yè)分類IT information technology 信息技術IT international tolerance 國際允許誤差I/T income tax 所得稅ITC investment tax credit 投資稅收抵免ITO International Trade Organization 國際貿易組織ITS intermarket trading system 跨市場交易系統(tǒng)IV investment value 投資價值J., Jour. journal 日記帳J. A. (J/A) joint account 聯(lián)合（共管）帳簿J. D. B. journal day-book 分類日記帳J/F, j/f journal folio 日記帳頁數(shù)J. V. joint venture 合資經營企業(yè)J. V. journal voucher 分錄憑單JVC joint venture company 合資公司K. D. knocked down 拆散K. D. knocked down price 成交價格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千 伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小時L listed (securities) （證券）上市L., (Led.) ledger 分類帳L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授權書L. A. liquid assets 流動資產L. B. letter book 書信備查簿LB licensed bank 許可銀行l(wèi)b pound 磅LC (L/C) letter of credit 信用證LCL/FCL less than container load/full container load 拼裝/整拆LCL/LCL less than container load/less than container load 拼裝/拼拆L.& D. loans and discounts 放款及貼現(xiàn)L&D loss and damage 損失和損壞ldg. loading 裝（卸）貨L/F ledger folio 分類帳頁數(shù)LG letter of guarantee 保函Li. liability 負債LI letter of interest (intent) 意向書lifo (LIFO) last in, first out 后進先出法L. I. P. (LIP) life insurance policy 人壽保險單LIRCs low interest rate currencies 低利率貨幣L/M list of materials 材料清單LMT local mean time 當?shù)貥藴蕰r間LRP limited recourse project 有限追索項目LRPF limited recourse project financing 有限追索項目融資l. s. lump sum 一次付款總額l. s. t. local standard time 當?shù)貥藴蕰r間LT long term 長期Ltd. limited 有限（公司）m million 百萬M matured bond 到期的債券M mega- 百萬M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收購MA my account 本人帳戶Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 備忘錄MBB mortgage-backed bonds 抵押支持的債券MBO management by objectives 目標管理M/C marginal credit 信貸限額m/c metallic currency 金屬貨幣MCA mutual currency account 共同貨幣帳戶MCP mixed credit program 混合信貸計劃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）單M. D. malicious damage 惡意損壞mdse. merchandise 商品MEI marginal efficiency of investment 投資的邊際效率mem. memorandum 備忘錄MERM multilateral exchange rate model 多邊匯率模型M. F. mutual funds 共同基金MF mezzanine financing 過渡融資mfg. manufacturing 制造的MFN most favoured nations 最惠國mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海險micro one millionth part 百萬分之一min minimum 最低值、最小量MIP monthly investment plan 月度投資計劃Mk mark 馬克mks. marks 商標mkt. market 市場MLR minimum lending rate 最低貸款利率MLTG medium-and-long-term guarantee 中長期擔保M. M. money market 貨幣市場mm millimeter 毫米MMDA money market deposit account 貨幣市場存款帳戶MMI major market index 主要市場指數(shù)MNC multinational corporation 跨（多）國公司MNE multinational enterprise 跨國公司MO (M. O.) money order 匯票mo. month 月MOS management operating system 經營管理制度Mos. months 月MP market price 市價M/P months after payment 付款后.月MPC marginal propensity to consume 邊際消費傾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 領料日記帳MRO maintenance, repair and operation 維護、修理及操作MRP manufacturers recommended price 廠商推薦價格MRP material requirement planning 原料需求計劃MRP monthly report of progress 進度月報MRR maintenance, repair and replace 維護、修理和替換M/s months of sight 見票后.月 msg message 留言MT medium term 中期M/T mail transfer 信匯mthly monthly 每月MTI medium-term insurance 中期保險MTN medium-term note 中期票據(jù)MTU metric unit 米制單位o order 訂單o. (O.) offer 發(fā)盤、報價OA open account 賒帳、往來帳o/a on account of 記入.帳戶o. a. overall 全面的、綜合的OAAS operational accounting and analysis system 經營會計分析制OB other budgetary 其他預算O. B. ordinary business 普通業(yè)務O. B. (O/B) order book 訂貨簿OB/OS index overbought/oversold index 超買超賣指數(shù)OBV on-balance volume 持平數(shù)量法o. c. over charge 收費過多OC open cover 預約保險o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 見票即付O. E. (o. e. ) omission excepted 遺漏除外O. F. ocean freight 海運費OFC open for cover 預約保險O. G. ordinary goods 中等品O. G. L. Open General License 不限額進口許可證OI original issue 原始發(fā)行OII overseas investment insurance 海外投資保險ok. all correct 全部正確o. m. s. output per manshift 每人每班產量O. P. old price 原價格O. P. open policy 不定額保險單opp opposite 對方opt. optional 可選擇的ord. ordinary 普通的OS out of stock 無現(xiàn)貨O/s outstanding 未清償、未收回的O. T. overtime 加班OTC over-the -counter market 市場外交易市場OVA overhead variance analysis 間接費用差異分析OW offer wanted 尋購啟示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否則p penny; pence; per 便士；便士；每P paid this year 該年（紅利）已付p. pint 品托（1/8加侖）P.A. particular average; power of attorney 單獨海損；委托書P.A. personal account; private account 個人賬戶、私人賬戶p.a., per ann. per annum 每年P&A professional and administrative 職業(yè)的和管理的P&I clause protection and indemnity clause 保障與賠償條款P&L profit and loss 盈虧，損益P/A payment of arrival 貨到付款P/C price catalog; price current 價格目錄；現(xiàn)行價格P/E price/earning 市盈率P/H pier-to-house 從碼頭到倉庫P/N promissory note 期票，本票P/P posted price (股票等)的牌價PAC put and call 賣出和買入期權pat. patent 專利PAYE pay as you earn 所得稅預扣法PAYE pay as you enter 進入時支付PBT profit before taxation 稅前利潤pc piece; prices 片，塊；價格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由.代理PF project finance 項目融資PFD preferred stock 優(yōu)先股pk peck 配克（1/4蒲式耳）PMO postal money order 郵政匯票P.O.C. port of call 寄航港，?？康豍.O.D. place of delivery 交貨地點P.O.D. port of destination; port of discharge 目的港；卸貨港P.O.R. payable on receipt 貨到付款P.P. payback period （投資的）回收期P.P.I. policy proof of interest 憑保證單證明的保險利益POE port of entry 報關港口POP advertising point-of-purchase advertising 購物點廣告POR pay on return 收益PR payment received 付款收訖PS postscript 又及PV par value; present value 面值；現(xiàn)值q. quarto 四開，四開本Q. quantity 數(shù)量QB qualified buyers 合格的購買者QC quality control 質量控制QI quarterly index 季度指數(shù)qr. quarter 四分之一，一刻鐘QT questioned trade 有問題交易QTIB Qualified Terminal Interest Property Trust 附帶可終止權益的財產信托quad. quadruplicate 一式四份中的一份quotn. quotation 報價q.v. quod vide (which see) 參閱q.y. query 查核R option not traded 沒有進行交易的期權R. response; registered; return 答復；已注冊；收益r. rate; rupee; ruble 比率；盧比；盧布RAD research and development 研究和開發(fā)RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入預期債券R&A rail and air 鐵路及航空運輸R&D research and development 研究與開發(fā)R&T rail and truck 鐵路及卡車運輸R&W rail and water 鐵路及水路運輸R/A refer to acceptor 洽詢（匯票）承兌人R/D refer to drawer （銀行）洽詢出票人RB regular budget 經常預算RCA relative comparative advantage 相對比較優(yōu)勢RCMM registered competitive market maker 注冊的競爭市場自營商rcvd. received 已收到r.d. running days=consecutive days 連續(xù)日RDTC