常用商務(wù)縮略語

1、常用商務(wù)縮略語表AA Auditing Administration （中國） 審計署AAA 最佳等級ACN air consignment 航空托運單ACT advance corporation tax 預(yù)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(chǔ)DRS asset depreciation range system 固定資產(chǎn)分組折舊法AJE adjusting journal entries 調(diào)整分錄ATC average total cost 平均總成本ATM at the money 僅付成本錢AT

2、M Automatic Teller Machine自動取款機（柜員機）ATS automated trade system 自動交易系統(tǒng)ATS automatic transfer service自動轉(zhuǎn)移服務(wù)b/f brought forward 承前BF bonded factory 保稅工廠BHC Bank Holding Company 銀行控股公司BIS Bank of International Settlements國際清算銀行b.l., B/L bill of lading 提貨單B/L original bill of lading original提貨單正本BMP bank

3、 master policy 銀行統(tǒng)一保險BNbank note 鈔票BObranch 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(zhuǎn)讓b.o.p. balance of payments 收支差額BOT balance of

4、trade 貿(mào)易余額BOY beginning of year 年初Brok. broker or brokerage經(jīng)紀人或經(jīng)紀人傭金B(yǎng).T.T. bank telegraphic transfer 銀行電匯C centigrade 攝氏（溫度）C. A.chartered accountant; chief accountant 特許會計師、主任（主管）會計師C. A.commercial agent 商業(yè)代理、代理商C. A.consumers association 消費者協(xié)會C. A. D cash against document 交單付款CAPM capital asset pr

5、icing model 固定資產(chǎn)計價模式C. A. S. cost accounting standards 成本會計標準CBD cash before delivery 先付款后交貨CIA certified internal auditor 注冊內(nèi)部審計員C. I. F. cost, insurance and freight 到岸價C. I. T. comprehensive income tax 綜合所得稅C. M. A. certified management accountant 注冊管理會計師CMEA, Comecon Council for Mutual Economic A

6、ssistance 經(jīng)濟互助委員會CML capital market line 資本市場線性CMO Collateralised Mortgage Obligations 擔保抵押貸款債務(wù)CMV current market value 現(xiàn)時市場價值C. O. certificate of origin 產(chǎn)地證明書COBOL Common Business OrientedLanguage 通用商業(yè)語言CoCom Coordinating Committee for Multilateral Export Controls 多邊出口控制 協(xié)調(diào)委員會o. d, C. O. D. cash on

7、 delivery 貨到付款Col. column 帳欄P. A certified Public Accountant注冊公共會計師CPB China Patent Bureau 中國專利局CPI consumer price index 消費者價格指數(shù)CPM cost per thousand 每一千為單位的成本CPP current purchasing power 現(xiàn)行購買力CPT carriage paid to 運費付至CTT capital transfer tax 資本轉(zhuǎn)移稅CU customs unions 關(guān)稅聯(lián)盟CV convertible security 可轉(zhuǎn)換債券C

8、VD countervailing duties 反傾銷稅C.V. P. analysis Cost Volume Profit analysis本 -量 -利分析C. W. O. cash with order 訂貨付款D/A deposit account 存款帳戶document against acceptance 承兌交單C. F. method discounted cash flow method現(xiàn)金流量貼現(xiàn)法D/D documentary draft 跟單匯票demand draft 即期匯票d. dry dock 干船塢DDB method double declining

9、balance (depreciation) method 雙倍遞減余額折舊法D. D deadline delivery date 交易最后日期I. T double income-tax(relief)雙重所得稅(免征)DJIA Dow Jones Industrial Average (StockIndex) 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)DLD deadline date 最后時限D(zhuǎn)MCs developing

10、member countries發(fā)展中國家D/O delivery order 發(fā)貨單DPI disposable personal income個人可支配收入DTC Deposit taking company接受存款公司DTC Deposit Trust Company 儲蓄信托公司DVP delivery versus payment 付款交貨歐洲經(jīng)濟委員會ECG Export Credit Guarantee出口信用擔保ECI export credit insurance 出口信用保險EDI electronic data interchange電子數(shù)據(jù)交換EDP Electroni

11、c Data Processing電子數(shù)據(jù)自理E.; e.e errors excepted如有錯誤，可加更正EFTA European Free Trade Area (Association) 歐洲自由貿(mào)易區(qū)(協(xié)會)EGM Extraordinary General Meeting特別股東大會EIL WB Economic Integration Loan世界銀行經(jīng)濟一體化貸款EMF European Monetary Fund歐洲貨幣基金EMP European main ports 歐洲主要港口EMS European Monetary System歐洲貨幣體系EMS express

12、mail service 郵政特快專遞EMU European Monetary Union歐洲貨幣聯(lián)盟EOE European Options Exchange歐洲期權(quán)交易ESOP Employee Stock Ownership Plan職工持股計劃ETDZ Economic and TechnologicalDevelopment Zone 經(jīng)濟技術(shù)開發(fā)區(qū)EU European Union 歐盟EXW ex works 工廠交貨價EBS Electronic Broking Service電子經(jīng)紀服務(wù)系統(tǒng)EBT earning before taxation 稅前盈利ECEuropean

13、 Community;EuropeanCommission 歐洲共同體、歐洲委員會ECA export credit agency 出口信貸機構(gòu)ECAFE Economic Commission for Asia andthe Far East 亞洲及遠東經(jīng)濟委員會ECE Economic Commission for EuropeFA free alongside 啟運港船邊交貨FABB Fellow of the British Association ofAccountants and Auditors 英國會計師和審計師協(xié)會會員A. F. free at factory 工廠交貨FAI

14、A Fellow of the Association of International Accountants 國際會計協(xié)會會員A. Q fair average quality(貨品)中等平均質(zhì)量A. S. free alongside ship發(fā)運地船邊交貨價FASB Financial Accounting Standards Boards財務(wù)會計標準委員會FCA Fellow of the Institute of CharteredAccountants 特許會計師學會會員FCL full container load 整貨柜裝載FCL/LCL full container loa

15、d/less （than）fullcontainer 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(lǐng)貨證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FIB free into barge 駁船上的交貨價FOB free on boar

16、d（啟運港）船上交貨、離岸價格FOS free on steamer 蒸汽船上交貨（價）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(quán)交易所FTW free trade wharf 碼頭交易FTZ free trade zone 自由貿(mào)易區(qū)FYI for your information 供您參考A. general agent 總代理商、總代理人GAAP general Accepted AccountingPrinciples 通用會計準則GAAS Generally Accepte

17、d Auditing Standard 通用審計標準GAC General Administration of Customs海關(guān)總署GATT General Agreement on Tariffs andTrade 關(guān)稅及貿(mào)易總協(xié)定GCL government concessional loan政府優(yōu)惠貸款GDP gross domestic product 國內(nèi)生產(chǎn)總值GMP graduated payment mortgage 遞增付款按揭GND gross national demand 國民總需求GNEgross national expenditures國民支出總額GNP gro

18、ss national product 國民生產(chǎn)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 gross revenue 毛收入GS gross sales 銷售總額GSP generalized system of preferences普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托運單HAWB house air waybill 航空托運單HCA historical

19、 cost accounting歷史成本會計hdqrs. headquarters 總部HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率HIRCS high interest rate currencies高利率貨幣hi-tech high technology 高技術(shù)HKI Hong Kong Index 香港指數(shù)HSCPI Hang Seng Consumer Price Index恒生消費價格指數(shù)HSI Hang Seng Index 恒生指數(shù)I. A. intangible assets 無形資產(chǎn)IAS International Ac

20、counting Standard國際會計標準IB investment banking 投資銀行（業(yè)）IBA International Bank Association國際銀行家協(xié)會IBBR interbank bid rate 銀行間報價利率ICB international competitive bidding 國際競標ICIA International Credit InsuranceAssociation 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I

21、CONs index currency option notes指數(shù)貨幣期權(quán)票據(jù)ICOR incremental capital-output ratio資本 -產(chǎn)出增量比IDB industrial development bond 工業(yè)發(fā)展債券IDB Inter-American Development Bank 泛美開發(fā)銀行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F. insufficient fund 存款不足IFB in

22、vitation for bids 招標邀請I/L import license 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IOV inter-office voucher 內(nèi)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IRAindividual retirement account個人退休金帳戶IRAinterestrateagre

23、ement利率協(xié)議IRRinterestraterisk 利率風險IRRinternalrateof return 內(nèi)部收益率ISIC International Standard IndustrialClassification 國際標準產(chǎn)業(yè)分類IT information technology 信息技術(shù)IT international tolerance 國際允許誤差I(lǐng)T income tax 所得稅ITO International Trade Organization國際貿(mào)易組織ITS intermarket trading system 跨市場交易系統(tǒng)IV investment va

24、lue 投資價值JVC joint venture company 合資公司D. knocked down price 成交價格A. liquid assets 流動資產(chǎn)LB licensed bank 許可銀行LC (L/C) letter of credit 信用證LCL/FCL less than container load/full container load 拼裝/整拆L.&D. loans and discounts 放款及貼現(xiàn)L&Dloss and damage 損失和損壞ldg.loading 裝(卸)貨LF ledger folio 分類帳頁數(shù)LG letter of g

25、uarantee 保函. liability 負債LI letter of interest (intent) 意向書L. I. P. (LIP) life insurance policy人壽保險單LIRCs low interest rate currencies低利率貨幣LM 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. t. local standard time

26、 當?shù)貥藴蕰r間Ltd. limited 有限(公司)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MC marginal credit 信貸限額MCA mutual currency account共同貨幣帳戶MCP mixed credit program 混合信貸計劃M. D. maturity date 到期日M. D. (MD) memorandum of deposit存款(放)單M. D. malicious damage 惡意損壞mdse. mer

27、chandise 商品MEI marginal efficiency of investment投資的邊際效率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MFN most favored nations 最惠國M/I marine insurance 海險MIP monthly investment plan 月度投資計劃MLR minimum lending rate最低貸款利率MLTG medium-and-long-term guarantee中長

28、期擔保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MOS management operating system經(jīng)營管理制度MPC marginal propensity to consume邊際消費傾向MRO maintenance, repair and operation維護、修理及操作MRP manufacturers recommended price 廠商推薦價格MRP monthl

29、y report of progress 進度月報MTmail transfer 信匯MTImedium-term insurance 中期保險MTN medium-term note 中期票據(jù)NC no charge 免費NC net capital 凈資本N. D. net debt 凈債務(wù)NDA net domestic asset 國內(nèi)資產(chǎn)凈值NFD no fixed date 無固定日期NFS not for sale 非賣品N. G. net gain 純收益N. I.net income 凈收益N. I.net interest 凈利息NIAT net income after

30、tax 稅后凈收益NIT negative income tax 負所得稅NNP net national product 國民生產(chǎn)凈值NOW ac negotiable order of withdrawal可轉(zhuǎn)讓存單帳戶NP net profit 凈利NP no protest 免作拒付證書N. P. notes payable 應(yīng)付票據(jù)NPC nominal protection coefficient名義保護系數(shù)NPL non-performing loan 不良貸款NPV method net present value method 凈現(xiàn)值法N. R. notes receivab

31、le 應(yīng)收票據(jù)N. S. F. (NSF) no sufficient fund 存款不足NSF check no sufficient fund check存款不足支票NTA net tangible assets 有形資產(chǎn)凈值NTBs non-tariffs barriers 非關(guān)稅壁壘NWC net working capital 凈流動資本N. Y. net yield 凈收益OAAS operational accounting and analysis system 經(jīng)營會計分析制od/o.d. overdrawn 透支Od on demand 見票即付O. F. ocean fr

32、eight 海運費O. G. L. Open General License不限額進口許可證OII overseas investment insurance海外投資保險OS out of stock 無現(xiàn)貨Os outstanding 未清償、未收回的OTC over-the-counter market市場外交易市場OW offer wanted 尋購啟示OWE optimum working efficiency最佳工作效率P&A professional and administrative職業(yè)的和管理的P&I clause protection and indemnity claus

33、e 保障與賠償條款P&L profit and loss 盈虧，損益PA payment of arrival 貨到付款P.A. personal account; private account個人賬戶、私人賬戶PAC put and call 賣出和買入期權(quán)PBT profit before taxation 稅前利潤PC price catalog; price current價格目錄；現(xiàn)行價格PE price earning 市盈率PMO postal money order 郵政匯票PN promissory note 期票P.O.C. port of call 寄航港，?？康豍.O

34、.D. place of delivery 交貨地點P.O.D. port of destination; port of discharge目的港；卸貨港POP advertising point-of-purchase advertising 購物點廣告POR pay on return 收益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PR payment received 付款收訖PS postscript 又及PV par valu

35、e; present value 面值；現(xiàn)值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RA refer to acceptor 洽詢（匯票）承兌人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(yù)期債券RB regular budget 經(jīng)常預(yù)算RCA relative

36、comparative advantage相對比較優(yōu)勢RCMM registered competitive market maker 注冊的競爭市場自營商RD refer to drawer （銀行）洽詢出票人REO real estate owned 擁有的不動產(chǎn)REP Office representative office代辦處，代表處RMS Royal Mail Steamer 皇家郵輪RMSD Royal Mail Special Delivery皇家郵政專遞RMT Rail and Maritime Transport Union 鐵路海運聯(lián)盟RPI retail price index 零售物價指數(shù)SAFE State Administration of ForeignExchange 國家外