商 务 英 语 常 用 缩 略 语 表 | |||
缩 写 | 全 称 | 中 文 | |
a | accepted | 承兑 | |
A&C | addenda and corrigenda | 补遗和勘误 | |
A.C.V | actual cash value | 实际现金价值 | |
a.d., a/d | after date | 开票后、出票后 | |
a.w. | all wool | 纯羊毛 | |
A/c | account | 帐目 | |
a/c no. | account number | 帐户编号、帐号 | |
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/CS Pay. | accounts payable | 应付帐款 | |
A/CS Rec. | accounts receivable | 应收帐款 | |
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 | all risks | 全险 | |
A/R | account receivable | 应收帐款 | |
a/r | all risks | （保险）全险 | |
A/R | at the rate of | 以……比例 | |
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 | |
A/W | actual weight | 实际重量 | |
A/W | air waybill | 空运提单 | |
AA | Auditing Administration | （中国）审计署 | |
AAA | 最佳等级 | ||
ABC관리 | |||
abs. | abstract | 摘要 | |
Acc. | acceptance | 往来帐户 | |
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 | |
Acpt. | acceptance or accepted | 承兑 | |
ACT | advance corporation tax | 预扣公司税 | |
ACU | thegreatest Asia Currency Unit | 亚洲货币单位 | |
ad.val.,A/V | ad valorem to (according value) | 从价 | |
ADRS | ast depreciation range system | 固定资产分组折旧法 | |
Adv. | advance | 预付款 | |
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 | |
Arr. | arrivals, arrived | 到货、到船 | |
AS | |||
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 | |
B share | B share | B 股 | |
b&b | bed & breakfast | 住宿费和早餐费 | |
B.B. | bill book | 出纳簿 | |
b.b. | bearer bond | 不记名债券 | |
B.B., | B/B bill book | 出纳簿 | |
B.C. | bank clearing | 银行清算 | |
b.c. | blind copy | 密送的副本 | |
b.d.i. | both dates inclusive, both days inclusive | 包括头尾两天 | |
b.e., B/E | bill of exchange | 汇票 | |
b.l., B/L | bill of lading | 提货单 | |
bill of materials | 用料清单 | ||
b.o.p. | balance of payments | 收支差额 | |
b.p., B/P | bills payable | 应付票据 | |
B.P.B | bank post bill | 银行汇票 | |
b.r., B/R | bills receivable | 应收票据 | |
B.rec. | bill receivable | 应收票据 | |
B.S. | balance sheet | 资产负债表 | |
b.s., BS, B/S | balance sheet | 资产负债表 | |
B.T.T. | bank telegraphic transfer | 银行电汇 | |
B/B | bill bought | 买入票据、买入汇票 | |
B/C | bills for collection | 托收汇票 | |
B/D | bank draft | 银行汇票 | |
B/D | bank draft | 银行汇票 | |
B/D | bills discounted | 已贴现票据 | |
b/d | brought down | 转下页 | |
B/E | bill of exchange | 汇票 | |
B/E | bill of entry | 报关单 | |
b/f | brought forward | 承前 | |
B/G, b/g | bonded goods | 保税货物 | |
B/L | bill of lading | 提货单 | |
B/L | original bill of lading original | 提货单正本 | |
B/R | bank rate | 银行贴现率 | |
B/S | bill of sales | 卖据、出货单 | |
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 | |
BC | buyer credit | 买方信贷 | |
Bd. | bond | 债券 | |
Bd. | bond | 债券 | |
Bds. | board | 董事会 | |
BEP | breakeven point | 保本点、盈亏临界点 | |
BF | bonded factory | 保税工厂 | |
Bfcy. | Beneficiary | 受益人 | |
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 book | 帐簿 | |
Bk. | bank | 银行 | |
Bk. | book | 帐册 | |
Bkg. | banking | 银行业 | |
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 | |
财务管理培训BOM | |||
BOM | beginning of month | 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 | balance of trade | 贸易余额 | |
BOY | beginning of year | 年初 | |
BR | bank rate | 银行贴现率 | |
Br. | branch | 分支机构 | |
Brok. | broker or brokerage | 经纪人或经纪人佣金 | |
BV | book value | 票面价值 | |
C / L | current liabilities | 流动负债 | |
C | cash; coupon; currency | 现金、息票、通货 | |
C | centigrade | 摄氏（温度） | |
C. A. | commercial agent | 商业代理、代理商 | |
C. A. | consumers' association | 消费者协会 | |
C. A. | chartered accountant; chief accountant | 特许会计师、主任（主管）会计师 | |
C. A. D | cash against documnet | 交单付款 | |
C. A. S. | cost accounting standards | 成本会计标准 | |
c. b., C. B. | cash book | 现金簿 | |
C. C | contra credit | 贷方对销 | |
C. C. | cashier's check | 银行本票 | |
c. | cents | 分 | |
C. H. | clearing hou | 票据交换所 | |
C. H. | custom hou | 海关 | |
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 | |
C. L. | call loan | 短期拆放 | |
C. M. A. | certificed management accountant | 注册管理会计师 | |
C. O. | certificate of origin | 产地证明书 | |
c. o. d, C. O. D. | cash on delivery | 货到付款 | |
C. O., C/O | cash order | 现金汇票、现金订货 | |
C. P. A | certified Public Accountant | 注册公共会计师 | |
C. S. | capital stock | 股本 | |
C. W. O. | cash with order | 订货付款 | |
C.B. | cash book | 现金簿 | |
C.d. | cum dividend | 附股息报关单 | |
C.I.F . | cost insurance | 保险费在内价 | |
C.o.d . | cash on delivery | 货到付款 | |
C.V. P. | analysis Cost Volume Profit analysis | 本---量---利分析 | |
C/A | capital account | 资本帐户 | |
C/A | current account | 往来帐 | |
C/A | current asts | 流动资产 | |
c/d | carried down | 过次页、结转下期 | |
c/f | carry forward | 过次页、结转 | |
C/I | certificate of insurance | 保险凭证 | |
c/o | carried over | 结转后期 | |
C/R | company's risk | 企业风险 | |
can. | cancelled | 注销 | |
cap. | capital | 资本 | |
CAPM | capital ast pricing model | 固定资产计价模式 | |
CBD | cash before delivery | 先付款后交货 | |
CD | certificate of deposit | 存单 | |
CG | capital gain | 资本利得 | |
CG | capital goods | 生产资料、资本货物 | |
Chgs | charges | 费用 | |
Chq. | cheque | 支票 | |
CIA | certified internal auditor | 注册内部审计员 | |
Ck. | check | 支票 | |
CML | capital market line | 资本市场线性 | |
CMO | Collateralid 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 | |
Co. | company | 公司 | |
COBOL | Common Business Oriented Language | 通用商业语言 | |
Col. | column | 帐栏 | |
Coll. | collateral | 担保、抵押物 | |
Coll. | collection | 托收 | |
Com. | commercial | 商业 | |
Com.; comm. | commission | 佣金 | |
Cont. | contract | 合同 | |
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 | |
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...... | |
CR | carrier's risk | 承运人风险 | |
CR | cash receipts | 现金收入 | |
CR | class rate | 分级运费率 | |
CR | current rate | 当日汇率、现行汇率 | |
Cr. | credit; creditor | 贷方 | |
CS | civil rvant; civil rvice | 公务员、文职机关 | |
CS | convertible curities | 可转换证券 | |
CSI | customer satisfaction index | 顾客满意指数 | |
csk. | cask | 木桶 | |
CT | cable transfer | 电汇 | |
CT | corporate treasurer | 公司财务主管 | |
ct | crate | 板条箱 | |
ctge | cartage | 货运费、搬运费、车费 | |
Ctge. | cartage | 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 curity | 可转换债券 | |
CVD | countervailing duties | 抵消关税、反倾销税 | |
CY | calendar year | 日历年 | |
CY | container | 整装货柜 | |
CY | container yard | 货柜堆场、货柜集散场 | |
Cy. | currency | 货币 | |
Cy. | currency | 货币 | |
D | degree; draft | 度、汇票 | |
D. A. | debit advice | 欠款报单 | |
D. B | day book | 日记帐、流水帐 | |
D. C. F. | method discounted cash flow method | 现金流量贴现法 | |
d. d. | dry dock | 干船坞 | |
D. D. D | deadline delivery date | 交易最后日期 | |
D. D.; D/D | demand draft | 即期汇票 | |
d. f; D. F. | dead freight | 空舱费 | |
D. G | dangerous goods | 危险货物 | |
D. I. T | double income-tax(relief) | 双重所得税（免征） | |
D. O. G. | days of grace | 宽限日数 | |
D. R.; DR | discount rate | 贴现率、折扣率 | |
d/a | days after acceptance | 承兑后......日（付款） | |
D/A | deposit account | 存款帐户 | |
D/A | document against acceptance | 承兑交单 | |
D/D | documentary draft | 跟单汇票 | |
D/d; d/d | days after date | 出票后......日(付款) | |
D/N | debit note | 清单 | |
D/O | delivery order | 发货单 | |
D/R. | deposit receipt | 存款收条 | |
D/W | dock warrant | 码头仓单 | |
DB | method declining balance (depreciation) method | 递减余额折旧法 | |
Dd. | delivered | 交付 | |
DDB | method double declining balance (depreciation) method | 双倍递减余额折旧法 | |
Def. | deferred | 延期 | |
def. | deficit | 赤字、亏损 | |
Deg. | degree | 等级 | |
Dely. | delivery | 交付 | |
dem. | demurrage | 滞期费 | |
Demand T/F | |||
Depr. | depreciation | 折旧 | |
Dft. | draft | 汇票 | |
diff. | difference | 差额 | |
Dis. | discount | 折扣、贴现 | |
dish'd; dishd | dishonored | 不名誉、拒付 | |
Div. | dividend; division | 红利 | |
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 | discretionary limit | 无条件限制 | |
DL | direct loan | 直接贷款 | |
DLD | deadline date | 最后时限 | |
Dls. | 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 | 不减少免费的英语学习网站 | |
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 | |
Dols. | dollars | 美元 | |
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 | debtor | 债务人 | |
DR | deposit receipt | 存单、存款收据 | |
Dr. | debit | 借记、借方 | |
dr. | drawer | 借方 | |
ds.; d's | days | 日 | |
DS; d/s | days after sight(days' sight) | 见票后.......日(付款) | |
dstn. | destination | 目的地(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. & O. E. | errors and omissions excepted | 如有错漏，可加更正 | |
E. E.; e.e | errors excepted | 如有错误，可加更正 | |
E. | exchange; export | 交易所、输出 | |
E. P. T | excess profit tax | 超额利润税 | |
except as otherwi noted | 除非另有说明 | ||
E.D. | ex dividend | 股息除外 | |
E/D | export declaration | 出口申报单 | |
Ea. | each | 每 | |
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. | ex coupon | 无息票 | |
Ec. | exempli causa | 例如 | |
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 | |
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 | |
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 licen | 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 | European main ports | 欧洲主要港口 | |
EMP | end-of month payment | 月末付款 | |
EMS | European Monetary System | 欧洲货币体系 | |
EMS | express mail rvice | 邮政特快专递 | |
EMU | European Monetary Union | 欧洲货币联盟 | |
enc | enclod | 停业 | |
encd. | enclod | 附件 | |
encl(s). | enclosure | 附件 | |
End. ; end. | endorment | 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 | |
thunder bho platform 是什么EOM | end of month | 月底 | |
EOQ | economic order quantity | 最底订货量 | |
EOS | end of ason | 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 | |
EPVI | excess prent value index | 超现值指数 | |
EPZ | export processing zone | 出口加工区 | |
Eq. | equivalent | 等值 | |
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 | Eastern Standard Time | 美国东部标准时间 | |
Est. | estate | 财产、遗产 | |
et q. | et quents | 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 cont. | from contract | 从合同 | |
ex cp. | ex coupon | 无息票 | |
ex div. | ex dividend | 无股息 | |
ex.; exch | exchange | 汇兑、况换 | |
excl. | exclusive | 另外、不在内 | |
Exd. | examined | 已检? | |
Exp. | export | 出口 | |
Exs. | expen | 费用 | |
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. | fairs | 定期集市 | |
f. | following (page) | 接下页 | |
F. A | freight agent | 货运代理行 | |
F. A. | face amount | 票面金额 | |
F. A. | fixed asts | 固定资产 | |
F. A. F. | free at factory | 工厂交货 | |
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 | |
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 | |
F. I. T | free of income tax | 免交所得税 | |
fast as can | 尽快 | ||
F.O.B . | free on board | 船上交货单 | |
F.O.C. | free of charge | 免费 | |
F.P. | fully paid | 付讫 | |
F.X. | foreign exchange | 外汇 | |
F/o | trading placesfor orders | 准备出售 | |
FA | free alongside | 启运港船边交货 | |
FAC | facility | 设施、设备 | |
Fac. | facsimile | 影本 | |
FACT | factor analysis chart technique | 因素分析图解法 | |
fad. | free delivery (discharge, dispatch) | 免费送货 | |
FAIA | Fellow of the Association of International Accountants | 国际会计协会会员 | |
FASB | Financial Accounting Standards Boards | 财务会计标准委员会 | |
FAT | factory acceptance test | 工厂验收试验 | |
FAT | fixed ast transfer | 固定资产转移 | |
FB | foreign bank | 外国银行 | |
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 | |
Fi.t. | free of income tax | 免所得税 | |
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 | |
financial year | 财政年度 | ||
FINA | following items not available | 以下项目不可获得 arg | |
FIO | free in and out | 自由进出 | |
fl. | florin | 盾 | |
FLG | finance lea 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 | |
FOBST | free on board stowed and trimming | 包括清理及平仓的离岸价格 | |
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 u 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 | |
free ca no charge for ca | 免费事例 | ||
FREF | fixed rate export finance | 固定利率出口融资 | |
Frt. | freight | 运费 | |
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 | |
frt., | forward | 期货、远期合约 | |
FS | final ttlement | 最后结算 | |
FService | |||
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 | |
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. 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 | |
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 | gross revenue | 毛收入 | |
gr. (grs.) wt. | gross weight | 毛重 | |
Gr.Wt. | gross weight | 毛重 | |
GS | gross sales | 销售总额 | |
GSP | generalid system of preferences | 普惠制 | |
GTM | good this month | 本月有效 | |
GTW | good this week | 本星期有效 | |
H. in D. C. | holder in due cour | 正当持票人 | |
H.P. | hor-power | 马力 | |
H.P.N . | hor-power nominal | 标称马力 | |
HAB | hou air bill | 航空托运单 | |
HAWB | hou 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 | |
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 | inventory and allocations | 库存和分配 | |
I. A. | intangible asts | 无形资产 | |
I. B. | invoice book | 发票簿 | |
I. B. I | invoice book inward | 购货发票簿 | |
I. B. O. | invoice book outward | 销货发票簿 | |
I. C. U. | International Code Ud | 国际使用的电码 | |
I. F. | insufficient fund | 存款不足 | |
I. G. | imperial gallon | 英制加仑 | |
I. R. | inward remittance | 汇入款项 | |
I/L | import licence | 进口许可证 | |
I/T | income tax | 所得税 | |
IAS | International Accounting Standard | 国际会计标准 | |
IB | investment banking | 投资银行（业） | |
IBA | International Bank Association | 国际银行家协会 | |
IBBR | interbank bid rate | 银行间报价利率 | |
IBNR | incurred but not reported | 已发生未报告 | |
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 | |
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 | |
IFB | invitation for bids | 招标邀请 | |
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 | |
in trans (I. T.) | in transit. | 在(运输）途中 | |
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. | interest | 利息 | |
Int., int. | interest | 利息 | |
Inv. | invoice | 发票 | |
inv., Inv. | invoice | 发票、付款通知 | |
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 | |
IRA | interest rate agreement | 利率协议 | |
IRA | individual retirement account | 个人退休金帐户 | |
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 | |
ITC | investment tax credit | 投资税收抵免 | |
Item | |||
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. A. (J/A) | joint account | 联合（共管）帐簿 | |
J. D. B. | journal day-book | 分类日记帐 | |
J. V. | joint venture | 合资经营企业 | |
J. V. | journal voucher | 分录凭单 | |
J., Jour. | journal | 日记帐 | |
J/A | joint account | 共同帐户 | |
J/F, j/f | journal folio | 日记帐页数 | |
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 (curities) | （证券）上市 | |
L&D | loss and damage | 损失和损坏 | |
L. | lira | 里拉 | |
L. A. | liquid asts | 流动资产 | |
L. A. (L/A) | letter of authority | 授权书 | |
L. B. | letter book | 书信备查簿 | |
L. I. P. (LIP) | life insurance policy | 人寿保险单 | |
L. | liter | 公升 | |
l. s. | lump sum | 一次付款总额 | |
l. s. t. | local standard time | 当地标准时间 | |
L.& D. | loans and discounts | 放款及贴现 | |
L., (Led.) | ledger | 分类帐 | |
L/C | letter of credit | 信用证 | |
L/F | ledger folio | 分类帐页数 | |
L/M | list of materials | 材料清单 | |
L/T | lead time | 交付周期 | |
lb | pound | 磅 | |
LB | licend bank | 许可银行 | |
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 | |
ldg. | loading | 装（卸）货 | |
LG | letter of guarantee | 保函 | |
LI | letter of interest (intent) | 意向书 | |
Li. | liability | 负债 | |
lifo (LIFO) | last in, first out | 后进先出法 | |
LINE삭제 | |||
LINE삭제 | |||
LINE삭제 | |||
Line삽입 | |||
LINE추가 | |||
LINE추가 | |||
LIRCs | low interest rate currencies | 低利率货币 | |
LMT | local mean time | 当地标准时间 | |
LotSize | |||
LRP | limited recour project | 有限追索项目 | |
LRPF | limited recour project financing | 有限追索项目融资 | |
LT | long term | 长期 | |
Ltd. | limited | 有限（公司） | |
M | matured bond | 到期的债券 | |
M | mega- | 百万 | |
M | milli- | 千分之一 | |
m | million | 百万 | |
M&A | merger & acquisition | 兼并收购 | |
m. | meter, mile | 米、英里 | |
M. B. | memorandum book | 备忘录 | |
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 | |
M. F. | mutual funds | 共同基金 | |
M. M. | money market | 货币市场 | |
M.O. | money order | 邮汇 | |
M/.a | my account | 本人帐户 | |
M/C | marginal credit | 限界信贷 | |
M/C | marginal credit | 信贷限额 | |
m/c | metallic currency | 金属货币 | |
M/D | memorandum of deposit | 存款单 | |
M/d | months after deposit | 出票后......月 | |
M/I | marine insurance | 海险 | |
M/P | months after payment | 付款后......月 | |
M/s | months of sight | 见票后.......月 | |
M/T | mail transfer | 信汇 | |
MA | my account | 本人帐户 | |
Master | |||
Mat. | maturity | 到期日 | |
Max., | max maximum | 最大量 | |
MBB | mortgage-backed bonds | 抵押支持的债券 | |
MBO | management by objectives | 目标管理 | |
MCA | mutual currency account | 共同货币帐户 | |
MCP | mixed credit program | 混合信贷计划 | |
md. | merchandi | 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 | |
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 | |
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 | |
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 enterpri | 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 | |
MPC | marginal propensity to consume | 边际消费倾向 | |
MPS | Master Product Schedule | ||
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 | monthly report of progress | 进度月报 | |
MRP | material requirement planning | 原料需求计划 | |
MRP NO | |||
MRR | maintenance, repair and replace | 维护、修理和替换 | |
msg | message | 留言 | |
MT | medium term | 中期 | |
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 | not available | 暂缺 | |
N. A. | net asts | 净资产 | |
N. A. | non-acceptance | 不承兑 | |
N. B. | nota bene | 注意 | |
N. D. | net debt | 净债务 | |
n. d. | no date | 无日期 | |
n. d. | non-delivery | 未能到达 | |
n. e. | no effects | 无效 | |
n. e. | not enough | 不足 | |
N. E. S. | not elwhere specified | 未另作说明 | |
N. G. | net gain | 纯收益 | |
N. I. | net income | 净收益 | |
N. I. | net interest | 净利息 | |
N. L. | net loss | 净损失 | |
n. m. | nautical mile | 海里 | |
N. N. | no name | 无签名 | |
N. P. | notes payable | 应付票据 | |
N. Q. A. | net quick asts | 速动资产净额 | |
N. R. | notes receivable | 应收票据 peluso | |
N. S. F. (NSF) | no sufficient fund | 存款不足 | |
N. W. | net worth | 净值 | |
N. Y. | net yield | 净收益 | |
N.E. | net earnings | 净收益 | |
N.P. | notary public | 公证人 | |
N/C | net capital | 净资本 | |
N/F | no fund | 无存款 | |
N/m | no mark | 无商标 | |
N/P | net profit | 净利 | |
N/R | no responsibility | 无责任 | |
NA | not applicable | 不可行 | |
NC | no charge | 免费 | |
ND | next day delivery | 第二天交割 | |
NDA | net domestic ast | 国内资产净值 | |
NE. | no effects | 无存款 | |
Neg. Inst., N. I. | negotiable instruments | 流通票据 | |
negb. | negotiable | 可转让的、可流通的 | |
nego. | negotiate | 谈判 | |
net. p. | net proceeds | 净收入 | |
NFD | no fixed date | 无固定日期 | |
NFS | not for sale | 非卖品 | |
NH | not held | 不追索委托 | |
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 | |
NL | no load | 无佣金 | |
NM | no marks | 无标记 | |
NNP | net national product | 国民生产净值 | |
no a/c | no account | 无此帐户 | |
NO. (no.) | number | 编号、号数 | |
NOP | net open position | 净开头寸 | |
NOW a/c | negotiable order of withdrawal | 可转让存单帐户 | |
NP | no protest | 免作拒付证书 | |
NPC | nominal protection coefficient | 名义保护系数 | |
NPL | non-performing loan | 不良贷款 | |
NPV | method net prent value method | 净现值法 | |
NQB | no qualified bidders | 无合格投标人 | |
NR | no rated | （信用）未分等级 | |
NSF | check no sufficient fund check | 存款不足支票 | |
nt. wt. | net weight | 净重 | |
NTA | net tangible asts | 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 | |
NWC | net working capital | 净流动资本 | |
NX | not exceeding | 不超过 | |
o | order | 订单 | |
o. (O.) | offer | 发盘、报价 | |
o. a. | overall | 全面的、综合的 | |
O. B. | ordinary business | 普通业务 | |
O. B. (O/B) | order book | 订货簿 | |
o. c. | over charge | 收费过多 | |
O. E. (o. e. ) | omission excepted | 遗漏除外 | |
O. F. | ocean freight | 海运费 | |
O. G. | ordinary goods | 中等品 | |
O. G. L. | Open General Licen | 不限额进口许可证 | |
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 | |
O. T. | overtime | 加班 | |
O/a | on account | 赊帐 | |
o/a | on account of | 记入......帐户 | |
O/d | on demand | 见票即付 | |
o/d, o. d.,(O. D.) | overdrawn | 透支 | |
O/s | outstanding | 未清偿、未收回的 | |
OA | open account | 赊帐、往来帐 | |
OAAS | operational accounting and analysis system | 经营会计分析制 | |
OB | other budgetary | 其他预算 | |
OB/OS | index overbought/oversold index | 超买超卖指数 | |
OBV | on-balance volume | 持平数量法 | |
OC | open cover | 预约保险 | |
OD | overdraft | 透支 | |
OFC | open for cover | 预约保险 | |
OI | original issue | 原始发行 | |
OII | overas investment insurance | 海外投资保险 | |
ok. | all correct | 全部正确 | |
Op. | Operation | ||
OperationSet | |||
opp | opposite | 对方 | |
opt. | optional | 可选择的 | |
ord. | ordinary | 普通的 | |
OS | out of stock | 无现货 | |
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. | otherwi | 否则 | |
P&A | professional and administrative | 职业的和管理的 | |
P&I | clau protection and indemnity clau | 保障与赔偿条款 | |
P&L | profit and loss | 盈亏，损益 | |
P.0. | postal order | 汇票 | |
P.A. | personal account; private account | 个人账户、私人账户 | |
P.A. | particular average; power of attorney | 单独海损；委托书 | |
p.a., | per ann. per annum | 每年 | |
P.C.B. | petty cash book | 零用现金簿 | |
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 | |
P/A | private account | 私人帐户 | |
P/A | payment of arrival | 货到付款 | |
P/C | price catalog; price current | 价格目录；现行价格 | |
P/C. | price current | 时价表 | |
P/E | price/earning | 市盈率 | |
P/H | pier-to-hou | 从码头到仓库 | |
P/N | promissory note | 期票 | |
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 | |
Planning T/F | |||
PMO | postal money order | 邮政汇票 | |
POE | port of entry | 报关港口 | |
POP | advertising point-of-purcha advertising | 购物点广告 | |
POR | pay on return | 收益 | |
Ppd. | prepaid | 预付 | |
PR | payment received | 付款收讫 | |
Process | |||
PS | postscript | 又及 | |
PV | par value; prent value | 面值；现值 | |
Q. | quantity | 数量 | |
q. | quarto | 四开，四开本 | |
Q.v. | quod vide-which e | 请查阅 | |
q.v. | quod vide (which e) | 参阅 | |
Q.y. | query | 查核 | |
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 | |
R | option not traded | 没有进行交易的期权 | |
R&A | rail and air | 铁路及航空运输 | |
R&D | rearch 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. | rate; rupee; ruble | 比率；卢比；卢布 | |
R. | respon; registered; return | 答复；已注册；收益 | |
r.d. | running days=concutive days | 连续日 | |
R.I. | re - insurance | 再保险 | |
R/A | refer to acceptor | 洽询（汇票）承兑人 | |
R/D | refer to drawer | （银行）洽询出票人 | |
R/G | |||
RAD | rearch and development | 研究和开发 | |
RAM | diver annuity mortgage | 逆向年金抵押 | |
RAN | revenue anticipation note | 收入预期债券 | |
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 | |
RDTC | registered deposit taking company | 注册接受存款公司 | |
Re. | subject | 主题 | |
re. | with reference to | 关于 | |
recd. | received | 收到 | |
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 reprentative office | 代办处，代表处 | |
REPO, repu, | RP Repurcha Agreement | 再回购协议 | |
req. | requisition | 要货单，请求 | |
Rev. | |||
REVOLVER | revolving letter of credit | 循环信用证 | |
REWR | read and write | 读和写 | |
RG | Routing Group | ||
RIEs | recognized investment exchanges | 认可的投资交易（所） | |
Rl | roll | 卷 | |
RLB | restricted licen bank | 有限制牌照银行 | |
rm | room | 房间 | |
RM | remittance | 汇款 | |
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 ast | 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 vesl | 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 | Rever Repurcha Agreement | 逆回购协议 | |
RSL | rate nsitive liability | 利率敏感性债务 | |
RSVP | plea 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 | |
s | cond; shilling | 秒；第二；先令 | |
S | signed | 已签字 | |
S | split or stock divided | 拆股或股息 | |
S/N | Serial Number | ||
SA | mi-annual payment | 半年支付 | |
SA | South Africa | 南非 | |
SAA | special arbitrage account | 特别套作账户 | |
SAB | special asssment bond | 特别估价债券 | |
sae | stamped addresd 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 | lf-addresd 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 | sales book; saving bond; savings bank | 售货簿；储蓄债券；储蓄银行 | |
SB | short bill | 短期国库券；短期汇票 | |
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 | |
SCIRR | special CIRR | 特别商业参考利率 | |
SCL | curity 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 | |
c | cond(ary); cretary | 第二，次级；秘书 | |
SEC | special economic zone | 经济特区 | |
c. | ction | 部分 | |
ct. | ction | 部分 | |
Sen | nator | 参议院 | |
Sept. | September | 九月 | |
SET | lective employment tax | 单一税率工资税 | |
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 | |
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 | |
Shr. | share | 股份 | |
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 | parate 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 enterpris | 中小型企业 | |
SMI | Swiss Market Index | 瑞士市场指数 | |
SML | curity 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 | |
SOE | state-owned enterpris | 国有企业 | |
SOF | State Ownership Fund | 国家所有权基金 | |
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 purpo curities | 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 | social curity | 社会福利 | |
ST | special treatment (listed stock) | 特别措施（对有问题的上市股票） | |
ST | short term | 短期 | |
St. Dft. | sight draft | 即期汇票 | |
STB | special tax bond | 特别税债务 | |
Std. | standard | 本价 | |
STIP | short-term insurance policy | 短期保险单 | |
Stk. | stock | 存货 | |
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 | |
t | time; temperature | 时间；温度 | |
T&E | Card travel and entertainment card | 旅行和娱乐信用卡 | |
T&H | temperature and humidity | 温度和湿度 | |
T&M | time and material | 时间和材料 | |
T. | ton; tare | 吨；包装重量，皮重 | |
T.B. | trial balance | 试算表 | |
t.b.a. | to be advid; to be agreed; | 待通知 ；待同意； | |
t.b.a. | to be announced; to be arranged | 待宣布；待安排 | |
t.b.d. | to be determined | 待（决定） | |
T.C. | traveler's check | 旅行支票 | |
t.f. | till forbid | 直到取消为止 | |
T.M. | telegraph money order | 电汇票 | |
T.O.P. | turn over, plea | 请翻转 | |
T.Q., t.q. | tale quale | （拉丁）按现状，现状条件 | |
T.R. | tons registered | （船舶）注册吨位 | |
T.T.B. | telegraphic transfer bought | 买入电汇 | |
T.T.S. | telegraphic transfer sold | 卖出电汇 | |
T/C | time charter | 定期租船，计时租船 | |
t/km | ton kilometer | 顿/千米 | |
TA | trade acceptance | 商业承兑票据 | |
TA | transfer agent | 过户转账代理人 | |
TA | telegraphic address=cable address | 电报挂号 | |
TA | total ast | 全部资产，资产 | |
TAB | tax anticipation bill | （美国）预期抵税国库券 | |
TACPF | tied aid capital projects fund | 援助联系的资本项目基金 | |
TAF | tied aid financing | 援助性融资 | |
TAL | traffic and accident loss | （保险）交通和意外事故损失 | |
TAT | truck-air-truck | 陆空联运 | |
TB | treasury bond, treasury bill | 国库券，国库债券 | |
TBD | policy to be declared policy | 预保单，待报保险单 | |
TBL | through bill of lading | 联运提单，直达提单 | |
TBV | trust borrower vehicle | 信托借款人工具（公司） | |
TBW | Thompson Bankwatch, a rating agent | 托马逊银行评估公司 | |
TC | telegraph collation | 校对电报 | |
TC | tariff circular | 关税通报 | |
TCI | trade credit insurance | 贸易信用保险 | |
TCIC | technical credit insurance consultants | 技术信用保险顾问 | |
TCM | traditional Chine medicine | 中国传统医学，中医 | |
TD | time deposit | 定期存款 | |
TD | Treasury Department | （美国）财政部 | |
TDA | Trade Development Authority | 贸易发展当局 | |
TDC | Trade Development Council | （香港）贸易发展局 | |
TDC | technical development corporation | 技术开发公司 | |
TDR | Treasury Deposit Receipt | 国库券存据 | |
Tech | technical | 技术的 | |
Tel. | telephone number | 电话号码 | |
telecom | telecommunications | 通讯 | |
temp | temperature; temporary (cretary) | 温度；临时（秘书） | |
TESSA | Tax Exempt Special Savings Account | 免税特别储蓄帐户 | |
TEU | twenty-foot-equipment unit | （货柜、集装箱）20英尺当量单位 | |
TF | trade finance | 贸易融资 | |
tgm. | telegram | 电报 | |
three T's | type, terms, technique | 三要素，即交易类型，条件，销售技术 | |
thro., thru. | through | 经由，通过 | |
Thu. | Thursday | 星期四 | |
TIP | to insure promptness | 确保迅速 | |
TIR | carnet Transports Internationaux Routier | （法国）国际公路运输证 | |
tks. | thanks | 致谢，感谢 | |
tkt | ticket | 票 | |
TL | time loan; total loss; trade-last | 定期贷款；总损失；最后交易 | |
TLO, T.L.O. | total loss only=free from/of all average | 全损赔偿险 | |
TLX | telex=teleprinter/teletypewriter exchange | 电传 | |
TM | trademark | 商标 | |
TM | telegram with multiple address | 分送电报 | |
TMA | Terminal Market Association | 最终市场协会 | |
TMO | telegraph money order | 电汇单 | |
TN | treasury note | 国库券 | |
TNC | transnational/multinational company | 跨国公司 | |
TOD | time of delivery | 发货时间 | |
Tonn. | tonnage | 吨位（数） | |
TOP | Trade Opportunities Program | （美国）贸易机会计划 | |
TPM | total productive maintenance | 总生产维修（护）制 | |
TPND | theft, pilerage, and non-delivery | 偷窃及不能送达险 | |
tpo | telephoto | 电传照片，传真 | |
TQ | tariff quota | 关税配额 | |
TQC | total quality control | 全面质量控制 | |
TR | telegram restante; trust receipt | 留交电报；信托收据 | |
Tr. | transfer | 过户，转让 | |
trans | translated | 译本 | |
treas | treasurer | 会计，出纳，库管，司库 | |
Trip. | triplicate | 一式三份中的一份 | |
Triple A 3A | 3A级，最佳债券评级 | ||
TRS | terminal receiving system | 港外待运仓收货制度 | |
TRT | Trademark Registration Treaty | 商标注册条约 | |
TSP | Total Suspended Particle | 总空中悬浮物（污染指标） | |
TST | test | 检查，检测 | |
TT | Testamentary Trust | 遗嘱信托 | |
TT, T/T | telegraphic transfer | 电汇 | |
TTY | teletypewriter | 电报打字员 | |
TU | Trade Union | 工会，职工协会 | |
Tue, Tues | Tuesday | 星期二 | |
TV | terminal value; television | 最终价值；电视 | |
TW | transit warehou | 转口仓库 | |
TWI | training within industry | 业内训练 | |
txt. | text | 课文，电文，正文 | |
Ty. | territory | 领土，（推销员的）推销区域 | |
U | union; upper; fashionable; polite | 联盟；上等；时髦；礼貌 | |
U, U. | unit; United | 单位；联合的；联合（公司） | |
U.A. | unit of account | 记账单位，记价单位 | |
U.K./Cont. | United Kingdom or Continent | 英国或欧洲大陆（港口） | |
U. | United Kingdom for orders | 英国沿岸的指定港口 | |
U.L.C.C. | ultra large crude carrier | 超大型油轮 | |
U/A | underwriting account | 保险帐户 | |
u/c. | undercharge | 不足的价钱，少讨的价钱 | |
U/M | unscheduled maintenance | 计划外维护 | |
U/W, UW | underwriters | 保险公司，承销人 | |
UBR | uniform business rate | 统一商业税率 | |
UBS | Union Bank of Switzerland | 瑞士联合银行 | |
UCP | Uniform Customs and Practice (for Documentary Credit) | （跟单信用证）统一惯例与事物 | |
UGT, | ugt urgent | （电报用语）急电，加急hpl | |
UHF | ultra high frequency | 超高频 | |
UIT | Unit Investment Trust | 单位投资信托 | |
UITF | Urgent Issue Task Force | （财务报表）紧急补救解释处 | |
Ull. | ullage | 缺量，损耗 | |
ult. | ultimo | （拉丁）（商业函电）上月的 | |
UN | United Nations | 联合国 | |
undelvd. | undelivered | 未装运的 | |
Univ | university | 大学 | |
unkwn. | unknown. | 未知的 | |
unrevd. | unreceived | 未收到的 | |
UNSYM | unsymmetrical | 不对称的 | |
UOS | unless otherwi specified | 除非有特别说明 | |
UPC | Uniform Practice Code | 《统一作法法典》 | |
UPR | unearned premiums rerve | 未获得保险金储备 | |
ur. | your | 你的 | |
US | United States; Unlisted curities | 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 | u until exhausted | 用完为止 | |
UV | under voltage; ultraviolet | 电压不足；紫外线 | |
V.A. | value analysis | 价值分析 | |
VAB | vertical asmbly 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. | vesl | 船舶 | |
Vid. | vide - e | 参阅 | |
VIP | Very Important Person | 贵宾 | |
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 rial number | 售主系列号 | |
VSI | vendor shipping instruction | 售主船运说明 | |
VSO | Voluntary Service Overas | 海外义务服务 | |
VSQ | very special quality | 特级质量 | |
VSSP | vendor standard ttlement 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 | |
W | weight ton | 重量吨 | |
W | won | （韩国）元 | |
W | winter mark for load line | （船舶）冬季装载线标记 | |
W.A. | with average | 水渍险，保单独海损险 | |
W.A.C.C.C. | Worldwide Air Cargo Commodity Classfication | 全球空运商品分类 | |
W.A.I.O.P. | W.A. irrespective of percentage | 单独海损不计免赔率，单独海损全赔 | |
W.B. | water ballast | （以）水压载，水压舱 | |
W.B.S. | without benefit to/of salvage | 不享有获救财产的利益 | |
w.c., W.C. | without charge; water clot | 免费；洗手间 | |
W.E.T. | Western European Time | 西欧时间，即格林尼治时间 | |
W.G., w.g. | weight guaranteed | 保证质量 | |
W.P. | without prejudice | 不损害（当事人）权利 | |
W.P.A. | with particular average=with average | 水渍险 | |
W.P.M. | words per minute | （电传）每分钟字数 | |
W.P.P. | waterproof paper packing | 防潮纸包装 | |
W.R. | war risk | 战争险 | |
W.R.=W.W. | warehou receipt=warehou warrant | 仓单，仓库收据 | |
W/Tax | withholding tax | 预扣税 | |
W/W | clau warehou-to-warehou clau | 仓至仓条款 | |
w/w | wall-to-wall | 覆盖全部地面的（地毯） | |
W/W | warehou-to-warehou | 仓至仓 | |
WAEC | West African Economic Community | 西非经济共同体 | |
WAG | wagon | 卡车 | |
WAN | Wide Area Networks | 泛区网络 | |
WASH | Washington; washer | 华盛顿；洗衣机 | |
WB | World Bank | 世界银行 | |
WB, W.B. | waybill | 运送单 | |
WCG | working capital guarantee | 流动资金担保 | |
WCO | World Customs Organization | 世界海关组织 | |
WD | when distributed | （股票）发售时交割 | |
wd. | warrented | （品质）保证的 | |
wdth. | width | 广度，宽度 | |
Wed | Wednesday | 星期三 | |
WEF | World Economic Forum | 世界经济论坛 | |
wf. | wharf | 码头 | |
WFOE | wholly foreign owned enterpris | 外资独资企业 | |
WH | watt-hour | 每小时瓦特 | |
WHO | World Health Organization | 世界卫生组织 | |
whs, wh. | warehou | 仓库 | |
whsle wholesale | 批发 | 批发 | |
WI | when issued | （股票）发行时交割 | |
WIP | work in progress=goods in progress | 在制品 | |
wk | week; work | 星期；工作 | |
Wky. | weekly | 每星期的，周刊 | |
wmk | 传宗接代英文watermark | 水印 | |
Wmk. | water mark | 水位标记 | |
WOC | without compensation | 无补偿 | |
WP | weather permitting; word processing | 天气允许；文字处理 | |
Wrap | worldwide receivables assurance protection | 全球应收账款担保措施 | |
WT | warrant | （股票）认证股 | |
WT | watertight | （包、盒）不漏水的，防水的 | |
WT, W/T | wireless telegraphy, wireless telephone | 无线电报；无线电话 | |
wt., wgt. | weight | 重量 | |
WTO | World Trade Organization | 世界贸易组织 | |
WW | warehou warrant; with warrants | 仓库保证；附认股权 | |
www | worldwide web | 万维网，全球计算机网 | |
X | ex-interest | 无利息 | |
X. d., X. div. | ex dividend | 未付红利 | |
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 | 强壮英语不包括（下期股息或红利）分配 | |
X.P. | expres paye=extra message paid | 额外通讯费付讫；已令函奉上 | |
X-Dis | ex-distribution | 无分销 | |
X-efficiency | 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 | |
Xn | Christian | 基督的 | |
XN, XW | ex-warrant | 除证 | |
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 | |
Y | ex-dividend and sales in full | 不计红利，全数出售 | |
y | yard; year | 码（三英尺）；年；日元 | |
Y | Yen | 元（日本货币单位） | |
Y | Yuan | 元（中国货币单位） | |
Y.A.R. | York-Antwerp Rules | 约克-安特卫普规则（海险） | |
YB, yrbk | yearbook | 年报，年鉴 | |
y'day, yest. | yesterday | 昨天 | |
YLD | yield | 收益 | |
YOB | year of birth | 出生年份 | |
YOD | year of death | 死亡年份 | |
YOM | year of marriage | 结婚年份 | |
yr | year; your | 年；你的 | |
YTB | yield to broker | 经济商收益 | |
YTC | yield to (first) call | 至通知赎回时收益 | |
YTM | yield to maturity | 全期收益，到期收益 | |
z | zero; zone | 零；区 | |
Z. P. G. | zero population growth | 人口零增长 | |
ZBA | zero bracket amount | 零基数预算法 | |
ZBB | zero-bad 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 | ||
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 | |
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