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        經貿常用縮寫

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           A    A.A.R = against all risks 擔保全險,一切險
          A.B.No. = Accepted Bill Number 進口到單編號
          A/C = Account 賬號
          AC. = Acceptance 承兌
          acc = acceptance,accepted 承兌,承諾
          a/c.A/C = account 帳,帳戶
          ackmt = acknowledgement 承認,收條
          a/d = after date 出票后限期付款(票據)
          ad.advt. = advertisement 廣告
          adv. = advice 通知(書)
          ad val. = Ad valorem(according to value) 從價稅
          A.F.B. = Air Freight Bill 航空提單
          Agt. = Agent 代理商
          AI = first class 一級
          AM = Amendment 修改書
          A.M.T. = Air Mail Transfer 信匯
          Amt. = Amount 額,金額
          A.N. = arrival notice 到貨通知
          A.P. = account payable 應付賬款
          A/P = Authority to Purchase 委托購買
          a.p. = additional premiun 附加保險費
          A.R. = Account Receivable 應收款
          Art. = Article 條款,項
          A/S = account sales 銷貨清單
          a/s = after sight 見票后限期付款
          asstd. = Assorted 各色俱備的
          att,.attn. = attention 注意
          av.,a/v = average 平均,海損
          a/v = a vista (at sight) 見票即付  B    B/-,b/- = bale,bag 包,裝
          bal.,balce. = balance 余額
          bbl. = barrel 桶,樽
          B/C = bill for collection 托收票據
          B.D. = Bills discounted 貼現票據
          B/D = bank draft 銀行匯票
          b/d = brought down 承前頁
          B’dle,bdl = bundle 束,把
          B/E = bill of exchange 匯票
          B/F = brought forward 承前頁
          bg = bag 袋
          BIS = Bank for International Settlement 國際清算銀行
          BK = Bank 銀行
          Bkg. = Banking 銀行業務
          B/L = Bill of Lading 提單
          B/N = bank note 銀行紙幣
          B.O. = Branch Office 分支行
          b/o = brought over 承前
          bot. = bottle 瓶
          B/P = bill purchased 買入票據,出口押匯
          B/P = bills payable 應付票據
          B/R = bills receivable 應收票據
          Brl.,barl. = barrel 桶,樽
          bx = box 箱,盒  C    C/- = case,currency,coupon 箱,通貨,息票
          c. =cent,centimes,centigrade 分(美),分(法),百分度(寒暑表)
          C.A. = Credit Advice 收款報單
          C.A.D. = cash against documents on arrival of good貨到后憑單付款
          c.a.d. = cash against documents 憑單證付現金
          c.a.f.= cost and freight 成本加運費
          cat. = catalogue 貨品目錄
          C.B. = clean bill 光票
          C/B = Clean Bill 光票
          C.B.D. = Cash before delivery 付現金后交貨
          c.c. = carbon copy,cubic centimeter 副本,立方公分
          C/C,C.C = Chamber of Commerce 商會
          pC/D = cash against document 憑單據付款
          C.D. = Collection and Delivery 托交
          Cert.= Certificate 證明書
          c/f = carried forward 過次頁
          C&F = cost and freight 運費在內價
          C.F.S. = container freight station 集裝箱集散場
          c.f.& i. = Cost freight and insurance 運費保險費在內價
          C.H. = Clearing House 票據交換所
          C.I. = Certificate of Insurance 保險單
          C&I = Cost and Insurance 貨價及保險
          c.i.a. = cash in advance 預付現金
          cif,c.i.f. = cost,insurance and freight 運費保險費在內價
          c.i.f.&c.= cost,insurance,freight and commission 運費,保險費,利息在內價
          C.I.F.E. = Cost,Insurance,Freight and Exchange 運費,保險費,匯票在內價
          C.I.F.I. = Cost,Insurance,Freight and Interest 運費,保險費,利息在內價
          C.I.F.C.I.= Cost,Insurance,Freight,Commission and Interest 運費,保險費,傭金,利息在內價
          CK = Check 支票
          CL = collection 托收
          CM = Commission 傭金
          C/N.C.N. = credit note,covering note,consignment note 貨方通知,保險承保單,發貨通知書
          C.O. = certificate of origin 產地證明書
          c/o = care of carried over 煩轉,過次頁
          Co. = company 公司
          c.o.d.= cash on delivery 貨到付款
          Con.Inv. = Concular Invoice 領事發票
          corp. = corporation 法人,公司
          C/P = charter party 租船契約
          cr. = credit 貨方,債權人
          cs = case 箱
          csk.,ck = cask 樽
          C.W.O.= cash with order 現金訂貨,下定付款
          cwt. = hundred weight 衡量名
          C.Y. = container yard 集裝箱集散場  D    D/A =documents against acceptance, 承兌后交付單
          = documents for acceptance,
          = documents attached, 備承兌單據
          = deposit account 存款賬號
          d/a = days after acceptance 承兌后……日付款
          D.A. = Debit advice 付款報單
          D/D,D. = Demand draft,documentary draft 即期匯票,跟單匯票
          d/d = day’s date (days after date) 出票后……日付款
          d.f.,d.fet. = dead freight 空載運費(船)
          Disc. = Discount 貼現;折扣
          DLT = Day Letter Telegram 書信電
          D/N = debit note 借方通知
          D/O = delivery order 卸貨通知書
          D/P = documents against payment 付款后交付單據
          Dr. = debit debter 借方,債務人
          d/s. = days’ sight 見票后……日付款
          DV = Dividends 股利  E    ea. = each 每,各
          e.e.E.E. = error excepted 錯誤除外
          E/B = Export-Import Bank 進出口銀行(美國)
          enc.,encl.= enclosure 附件
          E.& O.E. = errors and omissions excepted 錯誤或遺漏不在此限
          ETA = estimated time of arrival 預定到達日期
          ex. = example,executive,exchange,extract 例子,執行官,外匯交換,摘要
          Exp. = Export 出口  F  f.a.q.=fair average quality 良好平均品質
          f.a.s.=free alongside ship 船邊交貨價
          F.B.E.=foreign bill of exchange 國外匯票
          f.c.l.=full container load 整個集裝箱裝滿
          f.d.free discharge 卸貨船方不負責
          F.& D.=Freight and Demurrage 運費及延裝費
          f.i.=free in 裝貨船方步負責
          f.i.o.=free in and out 裝卸貨船方均不負責
          f.i.o.=free in out stowed and trimming 裝卸堆儲平倉船方均不負責
          f.o.=free out 卸貨船方不負責
          f.o.,f/o=firm offer 規定時限的報價
          f.o.b.=free on board 船上交貨價
          f.o.c.=free of charge免費
          F.O.I.=free of Interest 免息
          f.o.r.=free on rail,free on road 火車上交貨價
          f.o.s.=free on steamer 輪船上交貨價
          f.o.t.=free on truck 卡車上交貨價
          f.p.a.=free of particular average 單獨海損不保
          fr.f=franc,from,free 法郎,從,自由
          FX=Foreign Exchange 外匯  G    g=good,goods,gramme 佳,貨物,一克
          G/A=general average 共同海損
          GATT=General Agreement on Tariffs and Trade 關稅貿易總協定
          gm.=gramme 一克
          g.m.b.=good merchantable brand品質良好適合買賣之貨品
          g.m.q.=good merchantable quality良好可售品質
          G/N=Guarantee of Notes 承諾保證
          g.s.w.=gross shipping weight 運輸總重量
          gr.wt.=gross weight 毛重  H    h.=hour,harbour,height 時,港,高度
          H.O.=Head Office 總公司
          h.p.=horse power 馬力
          hr.=hour 時  I  IATA=International Air Transport Association 國際航空運輸協會
          IBRD=International Bank Reconstruction and Development 國際復興開發銀行
          I/C=Inward Collection 進口托收
          ICC=International Chamber of Commerce 國際商會
          IMO=International Money Orders 國際匯票
          Imp=Import 進口
          IN=Interest 利息
          IMF=International Monetary Fund 國際貨幣基金
          inst.=instant(this month) 本月
          int.=interest 利息
          Inv.=Invoice 發票
          IOU=I owe you 借據
          I/P=Insurance Policy 保險單
          I/R=Inward Remittance 匯入匯款
          ISIC=International Standard Industrial Classification 國際行業標準分類
          it.=item 項目   K  k.=karat(carat) 卡拉(純金含有度)
          kg.=keg,kilogramme笑,公斤
          K.W.=Kilo Watt 千瓦   L  L/A=Letter of Authorization 授權書
          lbs.=pounds 磅
          L/C=Letter of Credit 信用證
          L/H=General Letter of Hypothecation 質押權利總股定書
          L/I=Letter of Indemnity賠償保證書
          L/G=Letter of Guarantee 保證函
          l.t.=long ton 長噸(2,240磅)
          L/T=Letter Telegram 書信電報
          Ltd.=Limited 有限責任
          L/U=Letter of Undertaking 承諾書   M  m.=mile,metre,mark,month,minute,meridian(noon)哩,公尺,記號,月,分,中午
          m/d=month after date 出票后……月付款
          memo.=memorandum 備忘錄
          M.I.P.=marine insurance policy 海上保險單
          misc.=miscellaneous雜項
          M/L=more or less增或減
          M/N=Minimum最低額
          MO=Money Order撥款單,匯款單,匯票
          m/s=months after sight見票后……月付款
          m.s.=mail steamer,mail transfer油船,輪船
          M.T.=metric ton,mail transfer公噸,信匯
          M/T=Mail Transfer信匯
          m.v.=motor vessel輪船
          MNC=multi-national corporation跨國公司   N  N.B.=Nota Bene(take notice)注意
          NO.=number號碼
          n/p=non-payment拒付
          Nt.Wt=Net Weight凈重   O  O.=Order定單,定貨
          O.B/L=Order bill of lading指示式提單
          O.C.P.=Overland Common Point通常陸上運輸可到達地點
          O/C=Outward Collection出口托收
          OD.=Overdraft透支
          O/d=overdraft,on demand透支,要求即付款(票據)
          O/No.=order number定單編號
          o.p.=open policy預約保單
          O/R=Outward Remittance匯出匯款
          ORT=ordinary telegram尋常電報
          o/s=on sale,out of stock廉售,無存貨
          O/S=old style老式
          o.t.=old term舊條件
          oz=ounce盎斯  P  P/A,p/a=particular average單獨海損
          pa=power of attorney委任狀
          =private account私人賬戶
          p.a.=per annum(by the year)每年
          p.c.=per cent,petty cash百分比,零用金
          p.l.=partial loss分損
          P.&I.=Protection and Indemnity意外險
          P.&L.=profit and loss益損
          P.M.O.=postal money order郵政匯票
          P/N=promissory note本票
          P.O.B.=postal office box郵政信箱
          p.o.d.=payment on delivery交貨時付款
          P.O.D.=Pay on Delivery發貨付款
          P/O=Payment Order支付命令
          P/R=parcel receipt郵包收據
          prox.=proximo(next month)下月
          PS.=postscript再啟
          pt.=pint品脫
          P.T.O.=please turn over請看里面
          PTL=private tieline service電報專線業務   Q  qlty=quality品質
          qr=quarter四分之一
          qty=quantity數量
          quotn=quotation報價單
          qy=quay碼頭  R  recd=received收訖
          recpt=receipt收據
          ref.=reference參考,關于
          RFWD=rain,fresh water damage雨水及淡水險
          remit.=remittance匯款
          r.m.=ready money,readymade備用金,現成的
          RM=Remittance匯款
          R.O.=remittance Order匯款委托書
          R.P.=reply paid,returnof post郵下或電費預付,請即會示
          rt.=rate率  S  S.A.=-Statement of Account賬單
          s.a.=subject to approval以承認(贊成,批準)為條件
          S/C=sale contract售貨合同
          S/D=sight draft即期匯票
          S/D=sea damage海水損害
          SD.=Sundries雜項
          SE.=Securities抵押品
          S/N=shipping note裝運通知
          S.O.s.o.=shipping order,seller’s option裝船通知書,賣方有權選擇
          S/S,s/s,ss,s.s=steamship輪船
          s.t.=short ton短噸  T  T/A=telegraphic address電報掛號
          tgm=telegram電報
          T.L.O.=total loss only只擔保全損(分損不賠)
          T.M.O.=telegraphic money order電報匯款
          T.R.=trust receipt信托收據
          T.T.=telegraphic transfer電匯
          TPND=theft,pilferage and nondelivery盜竊遺失條款  U  ult.=ultimo(last month)上月
          u/w=underwriter保險業者     V  voy.=voyage航次
          V.V.=Vice Versa反之亦然  W  w.a.=with average水漬險(單獨海損賠償)
          war=with risk擔保一切險
          W/B=way bill warehouse book貨運單,倉庫簿
          wgt=weight重量
          whf=wharf碼頭
          W/M=weight or measurement重量或容量
          w.p.a.=with particular average單獨海損賠償
          W.R.=War Risk戰爭險
          W.R.=warehouse receipt倉單
          wt=weight重量  X  x.d.=ex dividend除息
          XX=good quality良好品質
          XXX=very good quality甚佳品質
          XXXX=best quality最佳品質     Y  yd.=yard碼
          yr.=your,year你的,年  Z  詞匯Z=Zone地區,地帶
          ZCL=Zone di Commercia自由貿易區    

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