國貿(mào)英語常用縮略語表

1、公益電子書 精品學(xué)習(xí)資料收集地 http:/www.G 商 務(wù) 英 語 常 用 縮 略 語 表縮 寫全 稱中 文 a accepted 承兌 A&C addenda and corrigenda 補(bǔ)遺和勘誤 A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值 a.d., a/d after date 開票后、出票后 a.w. all wool 純羊毛 A/caccount帳目a/c no. account number 帳戶編號、帳號 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/CS Pay. a

2、ccounts payable 應(yīng)付帳款 A/CS Rec. accounts receivable 應(yīng)收帳款 A/P account paid 已付賬款 A/P account payable 應(yīng)付帳款 A/P accounting period 會計(jì)期間 A/P advise and pay 付款通知 A/Rall risks全險(xiǎn)A/R account receivable 應(yīng)收帳款 a/r all risks （保險(xiǎn)）全險(xiǎn) A/R at the rate of 以比例 A/S, a/s after sight 見票即付 A/S，acc/s account sales 承銷帳、承銷清單，售

3、貨清單 A/W actual weight 實(shí)際重量 A/W air waybill 空運(yùn)提單 AA Auditing Administration （中國）審計(jì)署 AAA 最佳等級 ABCabs. abstract 摘要 Acc.acceptance往來帳戶Acc. acceptance or accepted 承兌 Accrd.Int accrued interest 應(yīng)計(jì)利息 Acct. account 帳戶、帳目 Acct. accountant會計(jì)師、會計(jì)員 Acct. accounting 會計(jì)、會計(jì)學(xué) Acct.No. account number 帳戶編號、帳號 Acct.Ti

4、t. account title 帳戶名稱、會計(jì)科目 ACN air consignment 航空托運(yùn)單 Acpt. acceptance or accepted 承兌 ACT advance corporation tax 預(yù)扣公司稅 ACU Asia Currency Unit 亞洲貨幣單位 ad.val.,A/V ad valorem to (according value) 從價(jià) ADRS asset depreciation range system 固定資產(chǎn)分組折舊法Adv. advance 預(yù)付款 Agt. agent 代理人 Agt. agreement 協(xié)議、契約 AJE a

5、djusting journal entries 調(diào)整分錄 Amt. amount 金額、總數(shù) Ann. annuity 年金 Arr. arrivals, arrived 到貨、到船 ASASAP as soon as possible 盡快 ASR acceptance summary report 驗(yàn)收總結(jié)報(bào)告 ass. assessment 估征、征稅 assimt. assignment 轉(zhuǎn)讓、讓與 ATC average total cost 平均總成本 ATM at the money 僅付成本錢 ATM Automatic Teller Machine 自動取款機(jī)（柜員機(jī)） A

6、TS automated trade system自動交易系統(tǒng) ATS automatic transfer service 自動轉(zhuǎn)移服務(wù) Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍賣 Aud. auditor 審計(jì)員、審計(jì)師 Av. average 平均值 B share B share B 股 b&b bed & breakfast 住宿費(fèi)和早餐費(fèi) B.B.bill book出納簿b.b. bearer bond 不記名債券 B.B., B/B bill book 出納簿 B.C. bank clearing

7、銀行清算 b.c. blind copy 密送的副本 b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天 b.e., B/E bill of exchange 匯票 b.l., B/L bill of lading 提貨單 b.o.m. bill of materials 用料清單 b.o.p. balance of payments 收支差額 b.p., B/P bills payable 應(yīng)付票據(jù) B.P.Bbank post bill銀行匯票b.r., B/R bills receivable 應(yīng)收票據(jù) B.rec.bill r

8、eceivable應(yīng)收票據(jù)B.S.balance sheet資產(chǎn)負(fù)債表b.s., BS, B/S balance sheet資產(chǎn)負(fù)債表 B.T.T. bank telegraphic transfer 銀行電匯B/B bill bought 買入票據(jù)、買入?yún)R票 B/C bills for collection 托收匯票 B/Dbank draft銀行匯票B/D bank draft 銀行匯票 B/D bills discounted 已貼現(xiàn)票據(jù) b/d brought down 轉(zhuǎn)下頁 B/Ebill of exchange匯票B/E bill of entry 報(bào)關(guān)單 b/f brought

9、 forward 承前 B/G, b/g bonded goods 保稅貨物 B/Lbill of lading提貨單B/L original bill of lading original 提貨單正本 B/Rbank rate銀行貼現(xiàn)率B/S bill of sales 賣據(jù)、出貨單 BA bank acceptance 銀行承兌匯票 bal. balance 余額、差額 banky. bankruptcy 破產(chǎn)、倒閉 Bat battery 電池 BC buyer credit 買方信貸 Bd.bond債券Bd. bond 債券Bds.board董事會BEP breakeven point

10、 保本點(diǎn)、盈虧臨界點(diǎn) BF bonded factory 保稅工廠 Bfcy. Beneficiary 受益人 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 book帳簿Bk. bank 銀行 Bk. book 帳冊 Bkg.banking銀行業(yè)bldg. building 大廈 BMP bank master policy 銀行統(tǒng)一保險(xiǎn) BN bank note 鈔票 BO branch office 分支營業(yè)處 BO buye

11、r's option 買者選擇交割期的遠(yuǎn)期合同 BOMBOM beginning of month 月初 BOO build-operate-own 建造-運(yùn)營-擁有 BOOM build-operate-own-maintain 建造-運(yùn)營-擁有-維護(hù) BOOT build-operate-own- transfer 建造-運(yùn)營-擁有-轉(zhuǎn)讓 BOT balance of trade 貿(mào)易余額 BOY beginning of year 年初 BR bank rate 銀行貼現(xiàn)率 Br. branch 分支機(jī)構(gòu) Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金 B

12、V book value 票面價(jià)值 C / L current liabilities 流動負(fù)債 C cash; coupon; currency 現(xiàn)金、息票、通貨 C centigrade 攝氏（溫度） C. A. commercial agent 商業(yè)代理、代理商 C. A. consumers' association 消費(fèi)者協(xié)會 C. A. chartered accountant; chief accountant 特許會計(jì)師、主任（主管）會計(jì)師C. A. D cash against documnet 交單付款 C. A. S. cost accounting standa

13、rds 成本會計(jì)標(biāo)準(zhǔn) c. b., C. B. cash book 現(xiàn)金簿 C. C contra credit 貸方對銷 C. C. cashier's check 銀行本票 c. cents 分 C. H. clearing house 票據(jù)交換所 C. H. custom house 海關(guān) c. i. f. , C. I. F. cost, insurance and freight 到岸價(jià)，貨價(jià)+保險(xiǎn)+運(yùn)費(fèi) C. I. T. comprehensive income tax 綜合所得稅 C. L. call loan 短期拆放 C. M. A. certificed manag

14、ement accountant 注冊管理會計(jì)師 C. O. certificate of origin 產(chǎn)地證明書 c. o. d, C. O. D. cash on delivery 貨到付款 C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨 C. P. A certified Public Accountant 注冊公共會計(jì)師 C. S. capital stock 股本 C. W. O. cash with order 訂貨付款 C.B.cash book現(xiàn)金簿C.d.cum dividend附股息報(bào)關(guān)單C.I.F .cost insurance保險(xiǎn)費(fèi)在內(nèi)價(jià)C.o.d .

15、cash on delivery貨到付款C.V. P. analysis Cost Volume Profit analysis 本-量-利分析 C/Acapital account資本帳戶C/A current account 往來帳C/A current assets 流動資產(chǎn) c/d carried down 過次頁、結(jié)轉(zhuǎn)下期 c/f carry forward 過次頁、結(jié)轉(zhuǎn) C/I certificate of insurance 保險(xiǎn)憑證 c/o carried over 結(jié)轉(zhuǎn)后期 C/R company's risk 企業(yè)風(fēng)險(xiǎn) can. cancelled 注銷 cap.

16、capital 資本 CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式 CBD cash before delivery 先付款后交貨 CD certificate of deposit 存單 CG capital gain 資本利得 CG capital goods 生產(chǎn)資料、資本貨物 Chgs charges 費(fèi)用Chq. cheque 支票 CIA certified internal auditor 注冊內(nèi)部審計(jì)員 Ck. check 支票 CML capital market line 資本市場線性 CMO Collateralised Mortga

17、ge Obligations 擔(dān)保抵押貸款債務(wù) CMV current market value 現(xiàn)時市場價(jià)值 CN consignment note 鐵路運(yùn)單 CN credit note 貸方通知書 Co. company 公司 COBOL Common Business Oriented Language 通用商業(yè)語言 Col. column 帳欄 Coll. collateral 擔(dān)保、抵押物 Coll. collection 托收 Cmercial商業(yè)Com.; comm. commission 傭金 Cont.contract合同cont. container 集裝箱

18、cont., contr. contract 契約、合同 conv., cv., cvt. convertible 可轉(zhuǎn)換的、可兌換的 Cor. corpus 本金 Cor. correspodent 代理行 Corp. corporation 公司 CP. commercial paper 商業(yè)票據(jù) CPB China Patent Bureau 中國專利局 CPI consumer price index 消費(fèi)者價(jià)格指數(shù) CPM cost per thousand 每一千個為單位的成本 CPP current purchasing power 現(xiàn)行購買力 Cps. coupons 息票 C

19、PT carriage paid to 運(yùn)費(fèi)付至. CR carrier's risk 承運(yùn)人風(fēng)險(xiǎn) CR cash receipts 現(xiàn)金收入 CR class rate 分級運(yùn)費(fèi)率 CR current rate 當(dāng)日匯率、現(xiàn)行匯率 Cr.credit; creditor貸方CS civil servant; civil service 公務(wù)員、文職機(jī)關(guān) CS convertible securities 可轉(zhuǎn)換證券 CSI customer satisfaction index 顧客滿意指數(shù) csk. cask 木桶 CT cable transfer 電匯 CT corporat

20、e treasurer 公司財(cái)務(wù)主管 ct crate 板條箱 ctge cartage 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi) Ctge.cartage車費(fèi)Cts. cents 分 CTT capital transfer tax 資本轉(zhuǎn)移稅 cu cubic 立方 CU customs unions 關(guān)稅聯(lián)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 立方碼cum. pref. cumulative preference (share) 累積優(yōu)先（股） cur

21、. curr. current 本月、當(dāng)月 CV convertible security 可轉(zhuǎn)換債券 CVD countervailing duties 抵消關(guān)稅、反傾銷稅 CY calendar year 日歷年 CY container 整裝貨柜 CY container yard 貨柜堆場、貨柜集散場 Cy.currency貨幣Cy. currency 貨幣 D degree; draft 度、匯票 D. A. debit advice 欠款報(bào)單 D. B day book 日記帳、流水帳 D. C. F. method discounted cash flow method 現(xiàn)金流量

22、貼現(xiàn)法 d. d. dry dock 干船塢 D. D. D deadline delivery date 交易最后日期 D. D.; D/D demand draft 即期匯票 d. f; D. F.dead freight 空艙費(fèi) D. G dangerous goods 危險(xiǎn)貨物 D. I. T double income-tax(relief) 雙重所得稅（免征） D. O. G. days of grace 寬限日數(shù) D. R.; DR discount rate 貼現(xiàn)率、折扣率 d/a days after acceptance 承兌后.日（付款） D/A deposit acco

23、unt 存款帳戶 D/A document against acceptance 承兌交單 D/D documentary draft 跟單匯票 D/d; d/d days after date 出票后.日(付款) D/Ndebit note清單D/O delivery order 發(fā)貨單 D/R.deposit receipt存款收條D/Wdock warrant碼頭倉單DB method declining balance (depreciation) method 遞減余額折舊法 Dd.delivered交付DDB method double declining balance (dep

24、reciation) method 雙倍遞減余額折舊法 Def.deferred延期def. deficit 赤字、虧損 Deg.degree等級Dely.delivery交付dem. demurrage 滯期費(fèi) Demand T/FDepr. depreciation 折舊 Dft.draft匯票diff. difference 差額 Dis. discount 折扣、貼現(xiàn) dish'd; dishd dishonored 不名譽(yù)、拒付 Div.dividend; division紅利div.; divd dividend 紅利、股息 D-J Dow Jones & Co.

25、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(yùn)輸平均數(shù) DJUA Dow Jones Utility Average 道-瓊斯公用事業(yè)平均數(shù) DK Don't know 不知道 DL discretionary limit 無條件限制 DL direct loan 直接貸款 DLD deadline date 最后時限 Dls. dollars 元 DM Deutsche Mark; D-mark; Deutsc

26、hmark; 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 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 Dols.dollars美元DOR date of request 要求日 DP; D/P document against payment 交單付款 DPI disposab

27、le personal income 個人可支配收入 DPOB date and place of birth 出生時間和地點(diǎn) DPP damp proofing 防潮的 Dr debtor 債務(wù)人 DR deposit receipt 存單、存款收據(jù) Dr. debit 借記、借方 dr. drawer 借方 ds.; d's days 日 DS; d/s days after sight(days' sight) 見票后.日(付款) dstn. destination 目的地(港) DTC Deposit taking company 接受存款公司 DTC Deposit

28、Trust Company 儲蓄信托公司 dup.; dupl.; dupte. duplicate 副本 DVP delivery versus payment 付款交貨 dy.; d/y day; delivery 日、交貨 dz dozen 一打 E. & O. E. errors and omissions excepted 如有錯漏，可加更正 E. E.; e.e errors excepted 如有錯誤，可加更正 E. exchange; export 交易所、輸出 E. P. T excess profit tax 超額利潤稅 e.a.o.n. except as oth

29、erwise noted 除非另有說明 E.D.ex dividend股息除外E/D export declaration 出口申報(bào)單 Ea.each每EAT earnings after tax 稅后收益 EB ex budgetary 預(yù)算外 EBIT earnings before interest and tax 扣除利息和稅金前收益 EBS Electronic Broking Service 電子經(jīng)紀(jì)服務(wù)系統(tǒng) EBT earning before taxation 稅前盈利 EC European Community; European Commission 歐洲共同體、歐洲委員會

30、 EC export credit 出口信貸 EC error corrected 錯誤更正 Ec. ex coupon 無息票 Ec. exempli causa 例如 ECA export credit agency 出口信貸機(jī)構(gòu) ECAFE Economic Commission for Asia and the Far East亞洲及遠(yuǎn)東經(jīng)濟(jì)委員會 ECE Economic Commission for Europe 歐洲經(jīng)濟(jì)委員會 ECG Export Credit Guarantee 出口信用擔(dān)保 ECI export credit insurance 出口信用保險(xiǎn) ECR exp

31、ort credit refinancing 出口信貸再融資 ECT estimated completion time 估計(jì)竣工時間 ECU European Currency Unit 歐洲貨幣單位 ED ex dividend 無紅利、除息、股利除外 EDD estimated delivery date 預(yù)計(jì)交割日 EDI electronic data interchange 電子數(shù)據(jù)交換 EDOC effective date of change 有效更改日期 EDP Electronic Data Processing 電子數(shù)據(jù)自理 EERI Effective Exchange

32、 Rate Indexes of Hong Kong 港匯指數(shù) EET East European Time 東歐時間 EF export finance 出口融資 EF Exchange Fund 外匯基金 EFT electronic funds transfer 電子資金轉(zhuǎn)帳 EFTA European Free Trade Area (Association) 歐洲自由貿(mào)易區(qū)（協(xié)會） EGM Extraordinary Genaral Meeting 特別股東大會 EIB Export-Import Bank 進(jìn)出口銀行 EIL WB Economic Integration Loan

33、 世界銀行經(jīng)濟(jì)一體化貸款 EL export license 出口許可證 ELI extra low impurity 極少雜質(zhì) EMF European Monetary Fund 歐洲貨幣基金 EMIP equivalent mean investment period 等值平均投資期 EMP European main ports 歐洲主要港口 EMP end-of month payment 月末付款 EMS European Monetary System 歐洲貨幣體系 EMS express mail service 郵政特快專遞 EMU European Monetary Uni

34、on 歐洲貨幣聯(lián)盟 enc enclosed 停業(yè) encd. enclosed 附件 encl(s). enclosure 附件 End. ; end. endorsement 背書 Entd. entered 登記人 EOA effective on or about 大約在.生效 EOD every other day 每隔一日 EOE European Options Exchange 歐洲期權(quán)交易 EOM end of month 月底 EOQ economic order quantity 最底訂貨量 EOS end of season 季末 EOU export-oriented

35、 unit 出口型單位 EOY end of year 年終 EPD earliest possible date 最早可能日期 EPN export promissory note出口匯票 EPOS electronic point of sale 電子銷售點(diǎn) EPR earnings price ratio 收益價(jià)格比率 EPR effective protection rate 有效保護(hù)率 EPS earnings per share 每股收益額、每股盈利額EPVI excess present value index 超現(xiàn)值指數(shù) EPZ export processing zone 出

36、口加工區(qū) Eq.equivalent等值ERM exchange rate mechanism 匯率機(jī)制 ERS Export Refinance Scheme 出口再融資計(jì)劃 ESOP Employee Stock Ownership Plan 職工持股計(jì)劃 EST Eastern Standard Time 美國東部標(biāo)準(zhǔn)時間Est. estate 財(cái)產(chǎn)、遺產(chǎn) et seq. et sequents 以下 ETA estimated time of arrival 預(yù)計(jì)到達(dá)時間 ETD estimated tiem of departure 預(yù)計(jì)出發(fā)時間 ETDZ Economic and

37、Technological Development Zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū) ETLT equal to or less than 等于或少于 ETS estimated time of sailing 預(yù)計(jì)啟航時間 EU European Union 歐盟 EUA European Units of Account 歐洲記帳單位 ex cont. from contract 從合同 ex cp. ex coupon 無息票 ex div. ex dividend 無股息 ex.; exch exchange 匯兌、況換 excl. exclusive 另外、不在內(nèi) Exd.examined已

38、檢?Exp. export 出口 Exs.expense費(fèi)用Extd. extend 展期 EXW ex works 工廠交貨價(jià) f feet 英尺 F dealt in flat 無息交易的 f. fairs 定期集市 f. following (page) 接下頁 F. A freight agent 貨運(yùn)代理行 F. A. face amount 票面金額 F. A. fixed assets 固定資產(chǎn) F. A. F. free at factory 工廠交貨 F. A. Q fair average quality （貨品）中等平均質(zhì)量 F. A. S. free alongside

39、 ship 發(fā)運(yùn)地船邊交貨價(jià) 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(fèi)用 F. C. future contract 遠(yuǎn)期合同 F. I. T free of income tax 免交所得稅 f.a.c. fast as can 盡快 F.O.B .free on board船上交貨單F.O.C. free of charge 免費(fèi) F.P.fully paid付訖F.X. foreign exchange 外匯 F/ofor orders準(zhǔn)備出售FA fre

40、e alongside 啟運(yùn)港船邊交貨 FAC facility 設(shè)施、設(shè)備 Fac.facsimile影本FACT factor analysis chart technique 因素分析圖解法 fad. free delivery (discharge, dispatch) 免費(fèi)送貨 FAIA Fellow of the Association of International Accountants 國際會計(jì)協(xié)會會員 FASB Financial Accounting Standards Boards 財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會 FAT factory acceptance test 工廠驗(yàn)收試

41、驗(yàn) FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移 FB foreign bank 外國銀行 fc. franc 法郎 FCA Fellow of the Institute of Chartered Accountants 特許會計(jì)師學(xué)會會員 FCG foreign currency guarantee 外幣擔(dān)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 forwarder's cargo receipt 貨運(yùn)代理

42、行收據(jù) FCT forwarding agent's certificate of transport 貨運(yùn)代理行領(lǐng)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(xiǎn)公司 FE foreign exchange 外匯 FE future exchange 遠(yuǎn)期外匯 FF French franc 法國法郎 Fi.t.fr

43、ee of income tax免所得稅fib free into barge 駁船上的交貨價(jià) FIBC financial institution buyer credit policy 金融機(jī)構(gòu)買方信貸險(xiǎn) FIFO first in, first out 先進(jìn)先出法 fin. stadg.(stndg.) financial standing 資信狀況fin. stat. (F/S) financial statement 財(cái)務(wù)報(bào)表 fin.yr. financial year 財(cái)政年度 FINA following items not available 以下項(xiàng)目不可獲得 FIO fre

44、e in and out 自由進(jìn)出 fl. florin 盾 FLG finance lease guarantee 金融租賃擔(dān)保 flt. flat 無利息 FMV fair market value 合理市價(jià) FO free out 包括卸貨費(fèi)在內(nèi)的運(yùn)費(fèi) fo. folio 對折、頁碼 FOB free on board （啟運(yùn)港）船上交貨、離岸價(jià)格 FOBST free on board stowed and trimming 包括清理及平倉的離岸價(jià)格 FOCUS Financial and Operations Combined Uniform Single Report 財(cái)務(wù)經(jīng)營綜合

45、報(bào)告FOK fill or kill 要么買進(jìn)或賣出，要么取消FOR free on rail (or road) 鐵路或（公路）上交貨價(jià) for'd., fwd forward; forwarded 轉(zhuǎn)遞 FOREX foreign exchange 外匯 FOS free on steamer 蒸汽船上交貨（價(jià)） FOUO for official use only 僅用于公事 FOW, f. o. w. free on wagon （啟運(yùn)站）火車上交貨（價(jià)） FOX Futures and Options Exchange 期貨和期權(quán)交易所 FP floating policy

46、浮動政策 FP fully paid 已全付的 FRA forward rate agreement 遠(yuǎn)期利率協(xié)議 FRCD floating rate certificate of deposit 浮動利率存單 free case no charge for case 免費(fèi)事例 FREF fixed rate export finance 固定利率出口融資 Frt.freight運(yùn)費(fèi)frt. & grat. freight and gratuity 運(yùn)費(fèi)及酬金 Frt. fwd freight forward 運(yùn)費(fèi)待付 Frt. ppd freight prepaid 運(yùn)費(fèi)已付 fr

47、t., forward 期貨、遠(yuǎn)期合約 FS final settlement 最后結(jié)算 FServiceFSR feasibility study report 可行性研究報(bào)告 FTW free trade wharf 碼頭交易 FTZ free trade zone 自由貿(mào)易區(qū) fut. futures 期貨、將來 FV face value 面值 FVA fair value accounting 合理價(jià)值法 FWD forward (exchange) contract 遠(yuǎn)期合約 FX broker foreign exchange broker 外匯經(jīng)紀(jì)人 fxd fixed 固定的 FXRN fixed rate note 定息票據(jù) FY fiscal year (financial year) 財(cái)政（務(wù)）年度 fy. pd. fully paid 全部付訖 FYI for your information 供您參考G. A. general agent 總代理商、總代理人GA go ahead 辦理、可行 GAAP general Accepted Accounting Princip