信用证操作中的常见英文详解（一）
根据以前收集的一些资料，本人把信用证业务的一些常用术语贴出来供大家参考。随着时代的发展，有些内容已不适合当前的业务形势，因此对部分内容进行了修改，并增加了一些当前普遍使用的术语，希望能给从事外贸行业的各位有所帮助。
信用证类别Kinds of L/C
1.revocable L/C/irrevocable L/C可撤销信用证/不可撤销信用证
2.confirmed L/C/unconfirmed L/C保兑信用证/不保兑信用证
3.sight L/C/usance L/C即期信用证/远期信用证
4.transferable/untransferable L/C可转让信用证2018年大事件/不可转让信用证
5.divisible L/C/undivisible L/C史铁生合欢树可分割信用证/不可分割信用证
6.revolving L/C循环信用证
7.L/C with T/T reimburment clau带电汇条款信用证
8.without recour L/C/with recour L/C无追索权信用证/有追索权信用证
9.documentary L/C/clean L/C跟单信用证/光票信用证
10.deferred payment L/C/anticipatory L/C延付信用证/预支信用证
11.back to back L/Creciprocal L/C对背信用证/对开信用证
12.standby L/C备用信用证
有关当事人Names of Parties Concerned
1.opener开证人
(1)applicant开证人（申请开证人）
(2)principal开证人（委托开证人）
(3)accountee开证人
(4)accreditor开证人（委托开证人）
(5)opener开证人
(6)for account of ...付（某人）帐
(7)at the request of ...应（某人）请求
(8)on behalf of ...代表某人
(9)by order of ...奉（某人）之命
(10)by order of and for account of ...奉（某人）之命并付其帐户
(11)at the request of and for account of ...应（某人）得要求并付其帐户
(12)in accordance with instruction received from accreditors根据已收到的委托开证人得指示
2.beneficiary’s original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandi, country of origin and any other relevant information.以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份
3.Signed attested invoice combined with certificate of origin and value in 6 copies as reuired for imports into Nigeria.以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份
4.beneficiary must certify on the invoice…have been nt to the accountee受益人须在发票上证明，已将……寄交开证人
5.4% discount should be deducted from total amount of the commercial invoice商业发票的总金额须扣除4%折扣
6.invoice must be showed: under A/P No.… date of expiry 19th Jan. 1981发票须表明：根据第……号购买证，到期日为1981年1月19日
7.documents in combined form are not acceptable不接受联合单据
8.combined invoice is not acceptable不接受联合发票
提单Bill of Loading
1.full t shipping (company’s) clean on board bill(s) of lading marked“Freight Prepaid“ to order of shipper endord to… Bank, notifying buyers全套装船（公司的）洁净已装船提单应注明“运费付讫”，作为以装船人指示为抬头、背书给……银行，通知买方
2.bills of lading made out in negotiable form作成可议付形式的提单
3.clean shipped on board ocean bills of lading to order and endord in blank marked“Freight Prepaid“ notify: importer(openers,accountee)洁净已装船的提单空白抬头并空白背书，注明“运费付讫”，通知进口人（开证人）
4.full t of clean“on board“ bills of lading/cargo receipt made out to our order/to order and endord in blank notify buyers M/S… Co. calling for shipment from China to Hamburg marked“Freight prepaid“ /“Freight Payable at Destination“全套洁净“已装船”提单/货运收据作成以我（行）为抬头/空白抬头，空白背书，通知买方……公司，要求货物字中国运往汉堡，注明“运费付讫”/“运费在目的港付” 5.bills of lading issued in the name of…
提单以……为抬头 6.bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977提单日期不得早于本证的日期，也不得迟于1977年8月15日 7.bill of lading marked notify: buyer,“Freight Prepaid”“Liner terms”“received for shipment” B/L not acceptable提单注明通知买方，“运费预付”按“班轮条件”，属相排名顺序“备运提单”不接受 8.non-negotiable copy of bills of lading不可议付的提单副本
汇票Draft(Bill of Exchange)
1.the kinds of drafts汇票种类
(1)available by drafts at sight凭即期汇票付款
(2)draft(s) to be drawn at 30 days sight开立30天的期票
(3)sight drafs即期汇票
(4)tenor drafts远期汇票
2.drawn claus出票条款（注：即出具汇票的法律依据）
(1)all darfts drawn under this credit must contain the clau“Drafts drawn Under Bank of…credit No.…dated…”本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具”的条款
(2)drafts are to be drawn in duplicate to our order bearing the clau“Drawn under United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.…dated July 12, 1978”汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立
荷兰阵容(3)draft(s) drawn under this credit to be marked：“Drawn under…Bank L/C No.……Dated (issuing date of credit)”根据本证开出得汇票须注明“凭……银行……年……月……日（按开证日期）第……号不可撤销信用证项下开立”
(4)drafts in duplicate at sight bearing the claus“Drawn under…L/C No.…dated…”即期汇票一式两份，注明“根据……银行信用证……号，日期……开具”
(5)draft(s) so drawn must be in scribed with the number and date of this L/C开具的汇票须注上本证的号码和日期
(6)draft(s) bearing the clau：“Drawn under documentary credit No.…(shown above) of…Bank”汇票注明“根据……银行跟单信用证……号（如上所示）项下开立”
发票Invoice
1.signed commercial invoice已签署的商业发票
in duplicate一式两份
in triplicate一式三份
in quadruplicate一式四份
in quintuplicate一式五份
in xtuplicate一式六份
in ptuplicate一式七份
in octuplicate一式八份
in nonuplicate一式九份
in decuplicate一式十份
外贸单证英语常用词汇缩写收集（A）
destn. destination目的港;冰箱风冷和直冷有什么区别目的地
D/N debit note久款帐单
doc. document单据
doc.att. document attached附单据;附证件
dols.;dolls. dollars元
D/P document against payment付款交单
doz. dozen打
d.p. direct port直达港口
d/s;d.s.;days.st. days after sight见票后若干天付款
ds.;d’s days日
dto.;do ditto同上;同前
d.t. delivery time交货时间
dup.;dupl.;duplte. duplicate誊本;第二份;两份
D.W.T. dead weight tonnage载重吨
D/Y delivery交付;交货
dz.;doz. dozen打
ea. each每
E.C. Exempli causa(for example)例如
E/D Export Declaration出口申报单
E.E. errors excepted错误当查;错误当改
E.E.C. European Economic Community欧洲共同体
e.g.;ex.g. Exempli gratia(L.)=for example例如
end. endord;endorment背书
encl.;enc. ecnlosure附件
E.O.E. errors and omissions excepted错漏当查;错漏当改
E.O.M. end of month月末
cur.;curt. current(this month)本月
cur. currency币制
cu.yd.;cb.yd. cubic yard立方码
C.W.O. cash with order订货时付款
;cwt. hundredweight英担(122磅)
CY Container Yard集装箱堆场
d. denarii(L),panny or pence便士
D/A Document against Acceptance承兑交单
d/a days after acceptance承兑后若干天(交款)
D.D.;D/D Demand draft即期汇票 Delivered at docks码头交货
D/d documentary draft跟单汇票
Dec. December十二月
deld. delivered交付
dept. department部;股;处
destn. destination目的港;目的地
D/f dead freight空舱费
drt. draft汇票
diam. diameter直径
diff. difference差额;差异
dis.;disc’t discount贴现;折扣;贴现息
dis.;Dolls. dollars元
Dmge. Damage损坏
----Other Documents
1. full tet of forwarding agents’ cargo receipt全套运输行所出具之货物承运收据
2.air way bill for goods condigned to…quoting our credit number以……为收货人，注明本证号码的空运货单
3.parcel post receipt邮包收据
4.Parcel post receipt showing parcels addresd to…a/c accountee邮包收据注明收件人：通过……转交开证人
5.parcel post receipt evidencing goods condigned to…and quoting our credit number以……为收货人并注明本证号码的邮包收据
6.certificate customs invoice on form 59A combined certificate of value and origin for developing countries适用于发展中国家的包括价值和产地证明书的格式59A海关发票证明书
7.pure foods certificate纯食品证书
8.combined certificate of value and Chine origin价值和中国产地联合证明书
9.a declaration in terms of FORM 5 of New Zealand forest produce import and export and regultions 1966 or a declaration FORM the exporter to the effect that no timber has been ud in the packing of the goods, either declaration may be included on certified customs
invoice依照1966年新西兰林木产品进出口法格式5条款的声明或出口人关于货物非用木器包装的实绩声明，该声明也可以在海关发票中作出证明10.Canadian custtoms invoice(revid form)all signed in ink showing fair market value in currency of country of export用出口国货币标明本国市场售价，并进行笔签的加拿大海关发票（修订格式）11.Canadian import declaration form 111 fully signed and completed完整签署和填写的格式111加拿大进口声明书
单证工作常用英语词汇缩写（4）
T.T. Telegraphic Transfer电汇
T/R Trust Receipt信托收据(D/P T/R付款交单凭信托收据借款)
U.C.P Uniform Customs and Practice for Documen-tary Credits跟单信用证统一惯例
U/D Under-deck舱内
Ult. ultino上月
U/rs. Under Writers保险人
U.T. Unlimited transhipment无限制性的转船
U/W Underwriter保险人
ves. vesl船
via by way of经过,经由
Viz. Videlicet(namely)即;就是
voy voyage航海;航行;航次
v.s. vide supra(e above)参阅上文
W.A. with Average水渍险
W.B. Way Bill运单
Wh. Warehou仓库
W.P.A. With Particular Average水渍险
Wgt.;Wt Weight重量
W.R. War risk战争险
War risk only仅保战争险
W/T. With transhipment转船
wt. weight重量
w/w;w-w;wh-wh warehou warrent;warehou to warehou仓库;从此仓库到另一个
仓
Y.A.R. York-Antwerp Rules约克—安特卫普规则(即国际共同海损规则)
Y.B. Yearbook年鉴
yd. yard码
yr. year年;your你们的
Z. Zone地区
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
盂兰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 ast 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 advi 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. asssment 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 rvice 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 国际清算银行乒乓球怎么读英语
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
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 小学优秀作文
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 asts 流动资产
C. A. D cash against documnet 交单付款
