商貿(mào)常見詞縮寫

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a accepted 承兌

AA Auditing Administration （中國）審計(jì)署

AAA 最佳等級(jí)

abs. abstract 摘要

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&C addenda and corrigenda 補(bǔ)遺和勘誤

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(huì)計(jì)師、會(huì)計(jì)員

Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué)

Acct.No. account number 帳戶編號(hào)、帳號(hào)

Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目

ACN air consignment 航空托運(yùn)單

a/c no. account number 帳戶編號(hào)、帳號(hào)

Acpt. acceptance or accepted 承兌

A/CS Pay. accounts payable 應(yīng)付帳款

A/CS Rec. accounts receivable 應(yīng)收帳款

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(shí)際現(xiàn)金價(jià)值

a.d., a/d after date 開票后、出票后

ADRS asset depreciation range system 固定資產(chǎn)分組折舊法

Adv. advance 預(yù)付款

ad.val.,A/V ad valorem to (according value) 從價(jià)

Agt. agent 代理人

Agt. agreement 協(xié)議、契約

AJE adjusting journal entries 調(diào)整分錄

Amt. amount 金額、總數(shù)

Ann. annuity 年金

A/P account paid 已付賬款

A/P account payable 應(yīng)付帳款

A/P accounting period 會(huì)計(jì)期間

A/P advise and pay 付款通知

A/R account receivable 應(yīng)收帳款

A/R at the rate of 以……比例

a/r all risks （保險(xiǎn)）全險(xiǎn)

Arr. arrivals, arrived 到貨、到船

A/S, a/s after sight 見票即付

A/S，acc/s account sales 承銷帳、承銷清單，售貨清單

ASAP 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(dòng)取款機(jī)（柜員機(jī)）

ATS automated trade system 自動(dòng)交易系統(tǒng)

ATS automatic transfer service 自動(dòng)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

a.w. all wool 純羊毛

A/W air waybill 空運(yùn)提單

A/W actual weight 實(shí)際重量

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

b.b. bearer bond 不記名債券

B.B., B/B bill book 出納簿

B/B bill bought 買入票據(jù)、買入?yún)R票

b&b bed & breakfast 住宿費(fèi)和早餐費(fèi)

b.c. blind copy 密送的副本

BC buyer credit 買方信貸

B/C bills for collection 托收匯票

B.C. bank clearing 銀行清算

b/d brought down 轉(zhuǎn)下頁

Bd. bond 債券

B/D bills discounted 已貼現(xiàn)票據(jù)

B/D bank draft 銀行匯票

b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天

B/E bill of entry 報(bào)關(guān)單

b.e., B/E bill of exchange 匯票

BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)

b/f brought forward 承前

BF bonded factory 保稅工廠

Bfcy. Beneficiary 受益人

B/G, b/g bonded goods 保稅貨物

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 銀行

Bk. book 帳冊(cè)

b.l., B/L bill of lading 提貨單

B/L original bill of lading original 提貨單正本

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 buyer's option 買者選擇交割期的遠(yuǎn)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(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

b.o.p. balance of payments 收支差額

BOT balance of trade 貿(mào)易余額

BOY beginning of year 年初

b.p., B/P bills payable 應(yīng)付票據(jù)

Br. branch 分支機(jī)構(gòu)

BR bank rate 銀行貼現(xiàn)率

b.r., B/R bills receivable 應(yīng)收票據(jù)

Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金

b.s., BS, B/S balance sheet 資產(chǎn)負(fù)債表

B/S bill of sales 賣據(jù)、出貨單

B share B share B 股

B.T.T. bank telegraphic transfer 銀行電匯

BV book value 票面價(jià)值

c. cents 分

C cash; coupon; currency 現(xiàn)金、息票、通貨

C centigrade 攝氏（溫度）

C. A. chartered accountant; chief accountant 特許會(huì)計(jì)師、主任（主管）會(huì)計(jì)師

C. A. commercial agent 商業(yè)代理、代理商

C. A. consumers' association 消費(fèi)者協(xié)會(huì)

C/A capital account 資本帳戶

C/A current account 往來帳

C/A current assets 流動(dòng)資產(chǎn)

C. A. D cash against documnet 交單付款

can. cancelled 注銷

cap. capital 資本

CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式

C. A. S. cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn)

c. b., C. B. cash book 現(xiàn)金簿

CBD cash before delivery 先付款后交貨

C. C. cashier's check 銀行本票

C. C contra credit 貸方對(duì)銷

c/d carried down 過次頁、結(jié)轉(zhuǎn)下期

CD certificate of deposit 存單

c/f carry forward 過次頁、結(jié)轉(zhuǎn)

CG capital gain 資本利得

CG capital goods 生產(chǎn)資料、資本貨物

C. H. custom house 海關(guān)

C. H. clearing house 票據(jù)交換所

Chgs charges 費(fèi)用

Chq. cheque 支票

C/I certificate of insurance 保險(xiǎn)憑證

CIA certified internal auditor 注冊(cè)內(nèi)部審計(jì)員

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

Ck. check 支票

C. L. call loan 短期拆放

C / L current liabilities 流動(dòng)負(fù)債

C. M. A. certificed management accountant 注冊(cè)管理會(huì)計(jì)師

CMEA, Comecon Council for Mutual Economic Assistance 經(jīng)濟(jì)互助委員會(huì)

CML capital market line 資本市場(chǎng)線性

CMO Collateralised Mortgage Obligations 擔(dān)保抵押貸款債務(wù)

CMV current market value 現(xiàn)時(shí)市場(chǎng)價(jià)值

CN consignment note 鐵路運(yùn)單

CN credit note 貸方通知書

c/o carried over 結(jié)轉(zhuǎn)后期

C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨

C. O. certificate of origin 產(chǎn)地證明書

Co. company 公司

COBOL Common Business Oriented Language 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(huì)

c. o. d, C. O. D. cash on delivery 貨到付款

Col. column 帳欄

Coll. collateral 擔(dān)保、抵押物

Coll. collection 托收

Com.; comm. commission 傭金

cont. container 集裝箱

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)

C. P. A certified Public Accountant 注冊(cè)公共會(huì)計(jì)師

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(gè)為單位的成本

CPP current purchasing power 現(xiàn)行購買力

Cps. coupons 息票

CPT carriage paid to 運(yùn)費(fèi)付至......

C/R company's risk 企業(yè)風(fēng)險(xiǎn)

Cr. credit 貸記、貸方

CR carrier's risk 承運(yùn)人風(fēng)險(xiǎn)

CR current rate 當(dāng)日匯率、現(xiàn)行匯率

CR cash receipts 現(xiàn)金收入

CR class rate 分級(jí)運(yùn)費(fèi)率

CS civil servant; civil service 公務(wù)員、文職機(jī)關(guān)

CS convertible securities 可轉(zhuǎn)換證券

C. S. capital stock 股本

CSI customer satisfaction index 顧客滿意指數(shù)

csk. cask 木桶

CT corporate treasurer 公司財(cái)務(wù)主管

CT cable transfer 電匯

ct crate 板條箱

ctge cartage 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、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. 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

C.V. P. analysis Cost Volume Profit analysis 本---量---利分析

C. W. O. cash with order 訂貨付款

Cy. currency 貨幣

CY calendar year 日歷年

CY container 整裝貨柜

CY container yard 貨柜堆場(chǎng)、貨柜集散場(chǎng)

D degree; draft 度、匯票

D/A deposit account 存款帳戶

D/A document against acceptance 承兌交單

d/a days after acceptance 承兌后......日（付款）

D. A. debit advice 欠款報(bào)單

D. B day book 日記帳、流水帳

DB method declining balance (depreciation) method 遞減余額折舊法

D. C. F. method discounted cash flow method 現(xiàn)金流量貼現(xiàn)法

D/D documentary draft 跟單匯票

D. D.; D/D demand draft 即期匯票

D/d; d/d days after date 出票后......日(付款)

d. d. dry dock 干船塢

DDB method double declining balance (depreciation) method 雙倍遞減余額折舊法

D. D. D deadline delivery date 交易最后日期

def. deficit 赤字、虧損

dem. demurrage 滯期費(fèi)

Depr. depreciation 折舊

d. f; D. F.; d. frt. dead freight 空艙費(fèi)

D. G dangerous goods 危險(xiǎn)貨物

diff. difference 差額

Dis. discount 折扣、貼現(xiàn)

dish'd; dishd dishonored 不名譽(yù)、拒付

D. I. T double income-tax(relief) 雙重所得稅（免征）

div.; divd dividend 紅利、股息

D-J Dow Jones & Co. 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 direct loan 直接貸款

DL discretionary limit 無條件限制

DLD deadline date 最后時(shí)限

Dls. ; Dol(s); Doll(s) dollars 元

DM Deutsche Mark; D-mark; Deutschmark; 德國馬克

DMCs developing member countries 發(fā)展中國家

DN date number 日期號(hào)

DN; D/N debit note 借記通知單

DNR do not reduce 不減少

do.; dto. ditto 同上、同前

D/O delivery order 發(fā)貨單

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(hào)

D. O. G. days of grace 寬限日數(shù)

DOR date of request 要求日

DP; D/P document against payment 交單付款

DPI disposable personal income 個(gè)人可支配收入

DPOB date and place of birth 出生時(shí)間和地點(diǎn)

DPP damp proofing 防潮的

Dr. debit 借記、借方

D. R.; DR discount rate 貼現(xiàn)率、折扣率

Dr debtor 債務(wù)人

DR deposit receipt 存單、存款收據(jù)

dr. drawer 借方

DS; d/s days after sight(days' sight) 見票后.......日(付款)

ds.; d's days 日

dstn. destination 日的地(港)

DTC Deposit taking company 接受存款公司

DTC Deposit Trust Company 儲(chǔ)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. exchange; export 交易所、輸出

E. & O. E. errors and omissions excepted 如有錯(cuò)漏，可加更正

e.a.o.n. except as otherwise noted 除非另有說明

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(huì)

EC export credit 出口信貸

EC error corrected 錯(cuò)誤更正

Ec. exempli causa 例如

Ec. ex coupon 無息票

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(huì)

ECE Economic Commission for Europe 歐洲經(jīng)濟(jì)委員會(huì)

ECG Export Credit Guarantee 出口信用擔(dān)保

ECI export credit insurance 出口信用保險(xiǎn)

ECR export credit refinancing 出口信貸再融資

ECT estimated completion time 估計(jì)竣工時(shí)間

ECU European Currency Unit 歐洲貨幣單位

E/D export declaration 出口申報(bào)單

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

E. E.; e.e errors excepted 如有錯(cuò)誤，可加更正

EERI Effective Exchange Rate Indexes of Hong Kong 港匯指數(shù)

EET East European Time 東歐時(shí)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(huì)）

EGM Extraordinary Genaral Meeting 特別股東大會(huì)

EIB Export-Import Bank 進(jìn)出口銀行

EIL WB Economic Integration Loan 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 end-of month payment 月末付款

EMP European main ports 歐洲主要港口

EMS European Monetary System 歐洲貨幣體系

EMS express mail service 郵政特快專遞

EMU European Monetary Union 歐洲貨幣聯(lián)盟

enc enclosed 停業(yè)

encl(s). enclosure 附件

encd. enclosed 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 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

E. P. T excess profit tax 超額利潤稅

EPVI excess present value index 超現(xiàn)值指數(shù)

EPZ export processing zone 出口加工區(qū)

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. estate 財(cái)產(chǎn)、遺產(chǎn)

EST Eastern Standard Time 美國東部標(biāo)準(zhǔn)時(shí)間

et seq. et sequents 以下

ETA estimated time of arrival 預(yù)計(jì)到達(dá)時(shí)間

ETD estimated tiem of departure 預(yù)計(jì)出發(fā)時(shí)間

ETDZ Economic and 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(shí)間

EU European Union 歐盟

EUA European Units of Account 歐洲記帳單位

ex.; exch exchange 匯兌、況換

excl. exclusive 另外、不在內(nèi)

ex cont. from contract 從合同

ex cp. ex coupon 無息票

ex div. ex dividend 無股息

Exp. export 出口

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. following (page) 接下頁

f. fairs 定期集市

F. A. face amount 票面金額

F. A. fixed assets 固定資產(chǎn)

F. A freight agent 貨運(yùn)代理行

FA free alongside 啟運(yùn)港船邊交貨

FABB Fellow of the British Association of Accountants and Auditors 英國會(huì)計(jì)師和審計(jì)師協(xié)會(huì)會(huì)員

FAC facility 設(shè)施、設(shè)備

f.a.c. fast as can 盡快

FACT factor analysis chart technique 因素分析圖解法

fad. free delivery (discharge, dispatch) 免費(fèi)送貨

F. A. F. free at factory 工廠交貨

FAIA Fellow of the Association of International Accountants 國際會(huì)計(jì)協(xié)會(huì)會(huì)員

F. A. Q fair average quality （貨品）中等平均質(zhì)量

F. A. S. free alongside ship 發(fā)運(yùn)地船邊交貨價(jià)

FASB Financial Accounting Standards Boards 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)

FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移

FAT factory acceptance test 工廠驗(yàn)收試驗(yàn)

FB foreign bank 外國銀行

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

fc. franc 法郎

FCA Fellow of the Institute of Chartered Accountants 特許會(huì)計(jì)師學(xué)會(huì)會(huì)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(chǔ)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

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 free in and out 自由進(jìn)出

F. I. T free of income tax 免交所得稅

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(duì)折、頁碼

FOB free on board （啟運(yùn)港）船上交貨、離岸價(jià)格

FOB airport FOB airport (啟運(yùn)）機(jī)場(chǎng)交貨（價(jià)）

FOBST free on board stowed and trimming 包括清理及平倉的離岸價(jià)格

F.O.C. free of charge 免費(fèi)

FOCUS Financial and Operations Combined Uniform Single Report 財(cái)務(wù)經(jīng)營綜合報(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 浮動(dòng)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(dòng)利率存單

frt., frgt. forward 期貨、遠(yuǎn)期合約

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. & 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

FS final settlement 最后結(jié)算

FSR 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

F.X. foreign exchange 外匯

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 gallon; grain; gram (s); gold 加侖；格令；克; 金

G. A. general agent 總代理商、總代理人

GA go ahead 辦理、可行

GAAP general Accepted Accounting Principles 通用會(huì)計(jì)準(zhǔn)則

GAAS Generally Accepted Auditing Standard 通用審計(jì)標(biāo)準(zhǔn)

GAC General Administration of Customs 海關(guān)總署

gal., gall gallon 加侖

gas. gasoline 汽油

GATT General Agreement on Tariffs and Trade 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

gds. goods 商品、貨物

GJ general journal 普通日記帳

GL general ledger 總分類帳

gm. gram(s) 克

GMP graduated payment mortgage 遞增付款按揭

GND gross national demand 國民總需求

GNE gross national expeditures 國民支出總額

GNP gross national product 國民生產(chǎn)總值

GOFO gold forward rate 黃金遠(yuǎn)期利率

GP gross profit 毛利

GPP general purchasing power 總購買能力

gr. (grs.) wt. gross weight 毛重

GR gross revenue 毛收入

GS gross sales 銷售總額

GSP generalised 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(yùn)單

HAWB house air waybill 航空托運(yùn)單

HCA historical cost accounting 歷史成本會(huì)計(jì)

hdqrs. headquarters 總部

hg. hectogram 一百公克

HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率

hifo highest-in, first-out 高入先出法

H. in D. C. holder in due course 正當(dāng)持票人

Hi-Q high quality 高質(zhì)量

HIRCS high interest rate currencies 高利率貨幣

hi-tech high technology 高技術(shù)

HKD Hong Kong dollar 香港元

HKI Hong Kong Index 香港指數(shù)

hl. hectoliter 百升

hldg. holding 控股

Hon'd honored 如期支付的

HSCPI Hang Seng Consumer Price Index 恒生消費(fèi)價(jià)格指數(shù)

HSI Hang Seng Index 恒生指數(shù)

hwevr. however 無論如何

Hz hertz 赫茲

I. A. intangible assets 無形資產(chǎn)

I & A inventory and allocations 庫存和分配

IAS International Accounting Standard 國際會(huì)計(jì)標(biāo)準(zhǔn)

IB investment banking 投資銀行（業(yè)）

I. B. invoice book 發(fā)票簿

IBA International Bank Association 國際銀行家協(xié)會(huì)

IBBR interbank bid rate 銀行間報(bào)價(jià)利率

I. B. I invoice book inward 購貨發(fā)票簿

IBNR incurred but not reported 已發(fā)生未報(bào)告

I. B. O. invoice book outward 銷貨發(fā)票簿

IBOR inter-bank offered rate 銀行間的拆借利率

ICB international competitive bidding 國際競(jìng)標(biāo)

ICIA International Credit Insurance Association 國際信用保險(xiǎn)協(xié)會(huì)

ICJ International Court of Justice 國際法庭

ICM international capital market 國際資本市場(chǎng)

ICONs 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

I. C. U. International Code Used 國際使用的電碼

IDB industrial development bond 工業(yè)發(fā)展債券

IDB Inter-American Development Bank 泛美開發(fā)銀行

IDB inter-dealer broker 交易商之間經(jīng)紀(jì)人

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

I. F. insufficient fund 存款不足

IFB invitation for bids 招標(biāo)邀請(qǐng)

I. G. imperial gallon 英制加侖

IL, I/L import licence 進(jìn)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

imp. import 進(jìn)口，輸入

Inc. incorporated 注冊(cè)（有限）公司

incl. inclusive 包括在內(nèi)

incldd. included 已包含在內(nèi)

incldg. including 包含

inl. haul inland haulage 內(nèi)陸運(yùn)輸費(fèi)用

INLO in lieu of 代替

Ins, ins. insurance 保險(xiǎn)

inst. instant 即期、分期付款

Instal., instal. installment 分期付款

Int., int. interest 利息

inv., Inv. invoice 發(fā)票、付款通知

in trans (I. T.) in transit. 在(運(yùn)輸）途中

inv.doc./attach. invoice with document attached 附提貨單的發(fā)票

Inv't., invt. inventory 存貨

I-O input-output 輸入--輸出

IOU I owe you 借據(jù)

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(jìn)口配額

IR Inland Revenue 國內(nèi)稅收

I. R. inward remittance 匯入款項(xiàng)

IRA individual retirement account 個(gè)人退休金帳戶

IRA interest rate agreement 利率協(xié)議

IRR interest rate risk 利率風(fēng)險(xiǎn)

IRR internal rate of return 內(nèi)部收益率

irred. irredeemable 不可贖回的

IRS interest rate swap 利率調(diào)期

IS International System 公制度量衡

ISIC International Standard Industrial Classification 國際標(biāo)準(zhǔn)產(chǎn)業(yè)分類

IT information technology 信息技術(shù)

IT international tolerance 國際允許誤差

I/T income tax 所得稅

ITC investment tax credit 投資稅收抵免

ITO International Trade Organization 國際貿(mào)易組織

ITS intermarket trading system 跨市場(chǎng)交易系統(tǒng)

IV investment value 投資價(jià)值

J., Jour. journal 日記帳

J. A. (J/A) joint account 聯(lián)合（共管）帳簿

J. D. B. journal day-book 分類日記帳

J/F, j/f journal folio 日記帳頁數(shù)

J. V. joint venture 合資經(jīng)營企業(yè)

J. V. journal voucher 分錄憑單

JVC joint venture company 合資公司

K. D. knocked down 拆散

K. D. knocked down price 成交價(jià)格

kg kilogram 千克

kilom. kilometer 千米

kv kilovolt 千伏

kw kilowatt 千瓦

KWH kilowatt-hour 千瓦小時(shí)

L listed (securities) （證券）上市

L., (Led.) ledger 分類帳

L. lira 里拉

L. liter 公升

L. A. (L/A) letter of authority 授權(quán)書

L. A. liquid assets 流動(dòng)資產(chǎn)

L. B. letter book 書信備查簿

LB licensed bank 許可銀行

lb pound 磅

LC (L/C) letter of credit 信用證

LCL/FCL less than container load/full container load 拼裝/整拆

LCL/LCL less than container load/less than container load 拼裝/拼拆

L.& D. loans and discounts 放款及貼現(xiàn)

L&D loss and damage 損失和損壞

ldg. loading 裝（卸）貨

L/F ledger folio 分類帳頁數(shù)

LG letter of guarantee 保函

Li. liability 負(fù)債

LI letter of interest (intent) 意向書

lifo (LIFO) last in, first out 后進(jìn)先出法

L. I. P. (LIP) life insurance policy 人壽保險(xiǎn)單

LIRCs low interest rate currencies 低利率貨幣

L/M list of materials 材料清單

LMT local mean time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間

LRP limited recourse project 有限追索項(xiàng)目

LRPF limited recourse project financing 有限追索項(xiàng)目融資

l. s. lump sum 一次付款總額

l. s. t. local standard time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間

LT long term 長期

Ltd. limited 有限（公司）

m million 百萬

M matured bond 到期的債券

M mega- 百萬

M milli- 千分之一

m. meter, mile 米、英里

M&A merger & acquisition 兼并收購

MA my account 本人帳戶

Mat. maturity 到期日

Max., max maximum 最大量

M. B. memorandum book 備忘錄

MBB mortgage-backed bonds 抵押支持的債券

MBO management by objectives 目標(biāo)管理

M/C marginal credit 信貸限額

m/c metallic currency 金屬貨幣

MCA mutual currency account 共同貨幣帳戶

MCP mixed credit program 混合信貸計(jì)劃

M/d months after deposit 出票后......月

M. D. maturity date 到期日

M. D. (M/D) memorandum of deposit 存款(放）單

M. D. malicious damage 惡意損壞

mdse. merchandise 商品

MEI marginal efficiency of investment 投資的邊際效率

mem. memorandum 備忘錄

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

mfg. manufacturing 制造的

MFN most favoured nations 最惠國

mfrs. manufacturers 制造商

mg milligram 毫克

M/I marine insurance 海險(xiǎn)

micro one millionth part 百萬分之一

min minimum 最低值、最小量

MIP monthly investment plan 月度投資計(jì)劃

Mk mark 馬克

mks. marks 商標(biāo)

mkt. market 市場(chǎng)

MLR minimum lending rate 最低貸款利率

MLTG medium-and-long-term guarantee 中長期擔(dān)保

M. M. money market 貨幣市場(chǎng)

mm millimeter 毫米

MMDA money market deposit account 貨幣市場(chǎng)存款帳戶

MMI major market index 主要市場(chǎng)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

mo. month 月

MOS management operating system 經(jīng)營管理制度

Mos. months 月

MP market price 市價(jià)

M/P months after payment 付款后......月

MPC marginal propensity to consume 邊際消費(fèi)傾向

Mrge.(mtg. ) mortgage 抵押

MRJ materials requisition journal 領(lǐng)料日記帳

MRO maintenance, repair and operation 維護(hù)、修理及操作

MRP manufacturer's recommended price 廠商推薦價(jià)格

MRP material requirement planning 原料需求計(jì)劃

MRP monthly report of progress 進(jìn)度月報(bào)

MRR maintenance, repair and replace 維護(hù)、修理和替換

M/s months of sight 見票后.......月

msg message 留言

MT medium term 中期

M/T mail transfer 信匯

mthly monthly 每月

MTI medium-term insurance 中期保險(xiǎn)

MTN medium-term note 中期票據(jù)

MTU metric unit 米制單位

n. net 凈值

N. A. net assets 凈資產(chǎn)

n. a not available 暫缺

N. A. non-acceptance 不承兌

NA not applicable 不可行

N. B. nota bene 注意

NC no charge 免費(fèi)

N/C net capital 凈資本

n. d. no date 無日期

N. D. net debt 凈債務(wù)

n. d. non-delivery 未能到達(dá)

ND next day delivery 第二天交割

NDA net domestic asset 國內(nèi)資產(chǎn)凈值

N.E. net earnings 凈收益

n. e. no effects 無效

n. e. not enough 不足

negb. negotiable 可轉(zhuǎn)讓的、可流通的

Neg. Inst., N. I. negotiable instruments 流通票據(jù)

nego. negotiate 談判

N. E. S. not elsewhere specified 未另作說明

net. p. net proceeds 凈收入

N/F no fund 無存款

NFD no fixed date 無固定日期

NFS not for sale 非賣品

N. G. net gain 純收益

NH not held 不追索委托

N. I. net income 凈收益

N. I. net interest 凈利息

NIAT net income after tax 稅后凈收益

NIFO next in, first out 次進(jìn)先出法

nil nothing 無

NIM net interest margin 凈息差

NIT negative income tax 負(fù)所得稅

N. L. net loss 凈損失

NL no load 無傭金

n. m. nautical mile 海里

NM no marks 無標(biāo)記

N. N. no name 無簽名

NNP net national product 國民生產(chǎn)凈值

NO. (no.) number 編號(hào)、號(hào)數(shù)

no a/c no account 無此帳戶

NOP net open position 凈開頭寸

NOW a/c negotiable order of withdrawal 可轉(zhuǎn)讓存單帳戶

N/P 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(hù)系數(shù)

NPL non-performing loan 不良貸款

NPV method net present value method 凈現(xiàn)值法

N. Q. A. net quick assets 速動(dòng)資產(chǎn)凈額

NQB no qualified bidders 無合格投標(biāo)人

NR no rated （信用）未分等級(jí)

N/R no responsibility 無責(zé)任

N. R. notes receivable 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

nt. wt. net weight 凈重

NTA net tangible assets 有形資產(chǎn)凈值

NTBs non-tariffs barriers 非關(guān)稅壁壘

ntl no time lost 立即

NTS not to scale 不按比例

NU name unknown 無名

N. W. net worth 凈值

NWC net working capital 凈流動(dòng)資本

NX not exceeding 不超過

N. Y. net yield 凈收益

NZ$ New Zealand dollar 新西蘭元

o order 訂單

o. (O.) offer 發(fā)盤、報(bào)價(jià)

OA open account 賒帳、往來帳

o/a on account of 記入......帳戶

o. a. overall 全面的、綜合的

OAAS operational accounting and analysis system 經(jīng)營會(huì)計(jì)分析制

OB other budgetary 其他預(yù)算

O. B. ordinary business 普通業(yè)務(wù)

O. B. (O/B) order book 訂貨簿

OB/OS index overbought/oversold index 超買超賣指數(shù)

OBV on-balance volume 持平數(shù)量法

o. c. over charge 收費(fèi)過多

OC open cover 預(yù)約保險(xiǎn)

o/d, o. d.,(O. D.) overdrawn 透支

OD overdraft 透支

O/d on demand 見票即付

O. E. (o. e. ) omission excepted 遺漏除外

O. F. ocean freight 海運(yùn)費(fèi)

OFC open for cover 預(yù)約保險(xiǎn)

O. G. ordinary goods 中等品

O. G. L. Open General License 不限額進(jìn)口許可證

OI original issue 原始發(fā)行

OII overseas investment insurance 海外投資保險(xiǎn)

ok. all correct 全部正確

o. m. s. output per manshift 每人每班產(chǎn)量

O. P. old price 原價(jià)格

O. P. open policy 不定額保險(xiǎn)單

opp opposite 對(duì)方

opt. optional 可選擇的

ord. ordinary 普通的

OS out of stock 無現(xiàn)貨

O/s outstanding 未清償、未收回的

O. T. overtime 加班

OTC over-the -counter market 市場(chǎng)外交易市場(chǎng)

OVA overhead variance analysis 間接費(fèi)用差異分析

OW offer wanted 尋購啟示

OWE optimum working efficiency 最佳工作效率

oz ounce(s) 盎司

ozws. otherwise 否則

p penny; pence; per 便士；便士；每

P paid this year 該年（紅利）已付

p. pint 品托（1/8加侖）

P.A. particular average; power of attorney 單獨(dú)海損；委托書

P.A. personal account; private account 個(gè)人賬戶、私人賬戶

p.a., per ann. per annum 每年

P&A professional and administrative 職業(yè)的和管理的

P&I clause protection and indemnity clause 保障與賠償條款

P&L profit and loss 盈虧，損益

P/A payment of arrival 貨到付款

P/C price catalog; price current 價(jià)格目錄；現(xiàn)行價(jià)格

P/E price/earning 市盈率

P/H pier-to-house 從碼頭到倉庫

P/N promissory note 期票，本票

P/P posted price (股票等)的牌價(jià)

PAC put and call 賣出和買入期權(quán)

pat. patent 專利

PAYE pay as you earn 所得稅預(yù)扣法

PAYE pay as you enter 進(jìn)入時(shí)支付

PBT profit before taxation 稅前利潤

pc piece; prices 片，塊；價(jià)格

pcl. parcel 包裹

pd paid 已付

per pro. per procurationem （拉?。┯?..代理

PF project finance 項(xiàng)目融資

PFD preferred stock 優(yōu)先股

pk peck 配克（1/4蒲式耳）

PMO postal money order 郵政匯票

P.O.C. port of call 寄航港，?？康?

P.O.D. place of delivery 交貨地點(diǎn)

P.O.D. port of destination; port of discharge 目的港；卸貨港

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(xiǎn)利益

POE port of entry 報(bào)關(guān)港口

POP advertising point-of-purchase advertising 購物點(diǎn)廣告

POR pay on return 收益

PR payment received 付款收訖

PS postscript 又及

PV par value; present value 面值；現(xiàn)值

q. quarto 四開，四開本

Q. quantity 數(shù)量

QB qualified buyers 合格的購買者

QC quality control 質(zhì)量控制

QI quarterly index 季度指數(shù)

qr. quarter 四分之一，一刻鐘

QT questioned trade 有問題交易

QTIB Qualified Terminal Interest Property Trust 附帶可終止權(quán)益的財(cái)產(chǎn)信托

quad. quadruplicate 一式四份中的一份

quotn. quotation 報(bào)價(jià)

q.v. quod vide (which see) 參閱

q.y. query 查核

R option not traded 沒有進(jìn)行交易的期權(quán)

R. response; registered; return 答復(fù)；已注冊(cè)；收益

r. rate; rupee; ruble 比率；盧比；盧布

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

R&A rail and air 鐵路及航空運(yùn)輸

R&D research and development 研究與開發(fā)

R&T rail and truck 鐵路及卡車運(yùn)輸

R&W rail and water 鐵路及水路運(yùn)輸

R/A refer to acceptor 洽詢（匯票）承兌人

R/D refer to drawer （銀行）洽詢出票人

RB regular budget 經(jīng)常預(yù)算

RCA relative comparative advantage 相對(duì)比較優(yōu)勢(shì)

RCMM registered competitive market maker 注冊(cè)的競(jìng)爭(zhēng)市場(chǎng)自營商

rcvd. received 已收到

r.d. running days=consecutive days 連續(xù)日

RDTC registered deposit taking company 注冊(cè)接受存款公司

Re. subject 主題

re. with reference to 關(guān)于

RECEIVED B/L received for shipment bill of lading 待裝云提單

REER real effective exchange rate 實(shí)效匯率

ref. referee; reference; refer(red) 仲裁者；裁判；參考；呈遞

REO real estate owned 擁有的不動(dòng)產(chǎn)

REP import replacement 進(jìn)口替代

REP Office representative office 代辦處，代表處

REPO, repu, RP Repurchase Agreement 再回購協(xié)議

req. requisition 要貨單，請(qǐng)求

REVOLVER revolving letter of credit 循環(huán)信用證

REWR read and write 讀和寫

RIEs recognized investment exchanges 認(rèn)可的投資交易（所）

Rl roll 卷

RLB restricted license bank 有限制牌照銀行

RM remittance 匯款

rm room 房間

RMB RENMINBI 人民幣，中國貨幣

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(yùn)聯(lián)盟

ROA return on asset 資產(chǎn)回報(bào)率

ROC return on capital 資本收益率

ROE return on equity 股本回報(bào)率

ROI return on investment 投資收益

ROP registered option principal 記名期權(quán)本金

ro-ro roll-on/roll-off vessel 滾裝船

ROS return on sales 銷售收益率

RPB Recognized Professional Body 認(rèn)可職業(yè)（投資）機(jī)構(gòu)

RPI retail price index 零售物價(jià)指數(shù)

RPM resale price maintenance 零售價(jià)格維持措施（計(jì)劃）

rpt. repeat 重復(fù)

RRP Reverse Repurchase Agreement 逆回購協(xié)議

RSL rate sensitive liability 利率敏感性債務(wù)

RSVP please reply 請(qǐng)回復(fù)

RT Royalty Trust 特權(quán)信托

RTM registered trade mark 注冊(cè)商標(biāo)

Rto ratio 比率

RTO round trip operation 往返作業(yè)

RTS rate of technical substitution 技術(shù)替代率

RTW right to work 工作權(quán)利

RUF revolving underwriting facility 循環(huán)式包銷安排

RYL referring to your letter 參照你方來信

RYT referring to your telex 參照你方電傳

S no option offered 無期權(quán)出售

S split or stock divided 拆股或股息

S signed 已簽字

s second; shilling 秒；第二；先令

SA semi-annual payment 半年支付

SA South Africa 南非

SAA special arbitrage account 特別套作賬戶

SAB special assessment bond 特別估價(jià)債券

sae stamped addressed envelope 已貼郵票、寫好地址的信封

SAFE State Administration of Foreign Exchange 國家外匯管理局

SAIC State Administration for Industry and Commerce （中國）國家工商行政管理局

SAP Statement of Auditing Procedure 《審計(jì)程序匯編》

SAR Special Administrative Region 特別行政區(qū)

SAS Statement of Auditing Standard 《審計(jì)準(zhǔn)則匯編》

SASE self-addressed stamped envelope 郵資已付有回郵地址的信封

SAT (China) State Administration of Taxation （中國）國家稅務(wù)局

SATCOM satellite communication 衛(wèi)星通訊

SB short bill 短期國庫券；短期匯票

SB sales book; saving bond; savings bank 售貨簿；儲(chǔ)蓄債券；儲(chǔ)蓄銀行

SBC Swiss Bank Corp. 瑞士銀行公司

SBIC Small Business Investment Corporation 小企業(yè)投資公司

SBIP small business insurance policy 小型企業(yè)保險(xiǎn)單

SBLI Savings Bank Life Insurance 儲(chǔ)蓄銀行人壽保險(xiǎn)

SBN Standard Book Number 標(biāo)準(zhǔn)圖書號(hào)

SC sales contract 銷售合同

sc scilicet namely 即

SC supplier credit 賣方信貸

SCF supplier credit finance 賣方信貸融資

Sch schilling （奧地利）先令

SCIRR special CIRR 特別商業(yè)參考利率

SCL security characteristic line 證券特征線

SCORE special claim on residual equity 對(duì)剩余財(cái)產(chǎn)凈值的特別要求權(quán)

SD standard deduction 標(biāo)準(zhǔn)扣除額

SDB special district bond 特區(qū)債券

SDBL sight draft, bill of lading attached 即期匯票，附帶提貨單

SDH synchronous digital hierarchy 同步數(shù)字系統(tǒng)

SDR straight discount rate 直線貼現(xiàn)率

SDRs special drawing rights 特別提款權(quán)

SE shareholders' equity 股東產(chǎn)權(quán)

SE Stock Exchange 股票交易所

SEA Single European Act 《單一歐洲法案》

SEAF Stock Exchange Automatic Exchange Facility 股票交易所自動(dòng)交易措施

SEATO Southeast Asia Treaty Organization 東南亞公約組織

sec second(ary); secretary 第二，次級(jí)；秘書

sect. section 部分

Sen senator 參議院

Sept. September 九月

SET selective employment tax 單一稅率工資稅

sextuplicate 　（文件）一式六份中的一份

SEC special economic zone 經(jīng)濟(jì)特區(qū)

SF sinking fund 償債基金

Sfr Swiss Frank 瑞士法郎

SFS Summary Financial Statements 財(cái)務(wù)報(bào)表概要

sgd. signed 已簽署

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內(nèi)

shpd. shipped 已裝運(yùn)

shpg. shipping 正裝運(yùn)

shpt. shipment 裝運(yùn)，船貨

SI Statutory Instrument; System of Units 有效立法；國際量制

SIC Standard Industrial Classification 標(biāo)準(zhǔn)產(chǎn)業(yè)分類

SIP structured insurance products 結(jié)構(gòu)保險(xiǎn)產(chǎn)品

SITC Standard International Trade Classification 國際貿(mào)易標(biāo)準(zhǔn)分類

sk sack 袋，包

SKD separate knock-known 部分散件

SLC standby LC 備用信用證

SMA special miscellaneous account 特別雜項(xiàng)賬戶

SMEs small and medium-sized enterprises 中小型企業(yè)

SMI Swiss Market Index 瑞士市場(chǎng)指數(shù)

SML security market line 證券市場(chǎng)線

SMTP supplemental medium term policy 輔助中期保險(xiǎn)

SN stock number 股票編號(hào)

Snafu Situation Normal, All Fouled Up 情況還是一樣，只是都亂了

SOE state-owned enterprises 國有企業(yè)

SOF State Ownership Fund 國家所有權(quán)基金

sola sola bill, sola draft, sola of exchange （拉?。﹩螐垍R票

sov. sovereign 金鎊=20先令

SOYD sum of the year's digits method 年數(shù)加總折舊法

spec. specification 規(guī)格；尺寸

SPF spare parts financing 零部件融資

SPQR small profits, quick returns 薄利多銷

SPS special purpose securities 特設(shè)證券

Sq. square 平方；結(jié)清

SRM standard repair manual 標(biāo)準(zhǔn)維修手冊(cè)

SRP Salary Reduction Plan 薪水折扣計(jì)劃

SRT Spousal Remainder Trust 配偶幸存者信托

ss semis, one half 一半

SS social security 社會(huì)福利

ST short term 短期

ST special treatment (listed stock) 特別措施（對(duì)有問題的上市股票）

St. Dft. sight draft 即期匯票

STB special tax bond 特別稅債務(wù)

STIP short-term insurance policy 短期保險(xiǎn)單

sub subscription; substitute 訂閱，簽署，捐助；代替

Sun Sunday 星期日

sund. sundries 雜貨，雜費(fèi)

sup. supply 供應(yīng)，供貨

t time; temperature 時(shí)間；溫度

T. ton; tare 噸；包裝重量，皮重

TA telegraphic address=cable address 電報(bào)掛號(hào)

TA total asset 全部資產(chǎn)，資產(chǎn)

TA trade acceptance 商業(yè)承兌票據(jù)

TA transfer agent 過戶轉(zhuǎn)賬代理人

TAB tax anticipation bill （美國）預(yù)期抵稅國庫券

TACPF tied aid capital projects fund 援助聯(lián)系的資本項(xiàng)目基金

TAF tied aid financing 援助性融資

TAL traffic and accident loss （保險(xiǎn)）交通和意外事故損失

TAT truck-air-truck 陸空聯(lián)運(yùn)

TB treasury bond, treasury bill 國庫券，國庫債券

T.B. trial balance 試算表

t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排

t.b.d. to be determined 待（決定）

TBD policy to be declared policy 預(yù)保單，待報(bào)保險(xiǎn)單

TBL through bill of lading 聯(lián)運(yùn)提單，直達(dá)提單

TBV trust borrower vehicle 信托借款人工具（公司）

TBW Thompson Bankwatch, a rating agent 托馬遜銀行評(píng)估公司

TC tariff circular 關(guān)稅通報(bào)

TC telegraph collation 校對(duì)電報(bào)

T.C. traveler's check 旅行支票

TCI trade credit insurance 貿(mào)易信用保險(xiǎn)

TCIC technical credit insurance consultants 技術(shù)信用保險(xiǎn)顧問

TCM traditional Chinese medicine 中國傳統(tǒng)醫(yī)學(xué)，中醫(yī)

TD time deposit 定期存款

TD Treasury Department （美國）財(cái)政部

TDA Trade Development Authority 貿(mào)易發(fā)展當(dāng)局

TDC technical development corporation 技術(shù)開發(fā)公司

TDC Trade Development Council （香港）貿(mào)易發(fā)展局

TDR Treasury Deposit Receipt 國庫券存據(jù)

Tech technical 技術(shù)的

Tel. telephone number 電話號(hào)碼

telecom telecommunications 通訊

temp temperature; temporary (secretary) 溫度；臨時(shí)（秘書）

TESSA Tax Exempt Special Savings Account 免稅特別儲(chǔ)蓄帳戶

TEU twenty-foot-equipment unit （貨柜、集裝箱）20英尺當(dāng)量單位

TF trade finance 貿(mào)易融資

t.f. till forbid 直到取消為止

tgm. telegram 電報(bào)

three T's type, terms, technique 交易三要素，即交易類型，交易條件，銷售技術(shù)

thro., thru. through 經(jīng)由，通過

Thu. Thursday 星期四

TIP to insure promptness 確保迅速

TIR carnet Transports Internationaux Routier （法國）國際公路運(yùn)輸證

tks. thanks 致謝，感謝

tkt ticket 票

TL time loan; total loss; trade-last 定期貸款；總損失；最后交易

TLO, T.L.O. total loss only=free from/of all average 全損賠償險(xiǎn)

TLX telex=teleprinter/teletypewriter exchange 電傳

TM trademark 商標(biāo)

TM telegram with multiple addresses 分送電報(bào)

TMA Terminal Market Association 最終市場(chǎng)協(xié)會(huì)

TMO telegraph money order 電匯單

TN treasury note 國庫券

TNC transnational/multinational company 跨國公司

TOD time of delivery 發(fā)貨時(shí)間

Tonn. tonnage 噸位（數(shù)）

TOP Trade Opportunities Program （美國）貿(mào)易機(jī)會(huì)計(jì)劃

T.O.P. turn over, please 請(qǐng)翻轉(zhuǎn)

TPM total productive maintenance 總生產(chǎn)維修（護(hù)）制

TPND theft, pilerage, and non-delivery 偷竊及不能送達(dá)險(xiǎn)

tpo telephoto 電傳照片，傳真

TQ tariff quota 關(guān)稅配額

T.Q., t.q. tale quale （拉?。┌船F(xiàn)狀，現(xiàn)狀條件

TQC total quality control 全面質(zhì)量控制

TR telegram restante; trust receipt 留交電報(bào)；信托收據(jù)

T.R. tons registered （船舶）注冊(cè)噸位

Tr. transfer 過戶，轉(zhuǎn)讓

traditio symbolia 　（拉?。┫笳餍越毁M(fèi)

Tranche CD certificate of deposit 份額存單

trans translated 譯本

treas treasurer 會(huì)計(jì)，出納，庫管，司庫

Trip. triplicate 一式三份中的一份

Triple A 3A 3A級(jí)，最佳債券評(píng)級(jí)

TRS terminal receiving system 港外待運(yùn)倉收貨制度

TRT Trademark Registration Treaty 商標(biāo)注冊(cè)條約

TSP Total Suspended Particle 總空中懸浮物（污染指標(biāo)）

TST test 檢查，檢測(cè)

TT Testamentary Trust 遺囑信托

TT, T/T telegraphic transfer 電匯

T.T.B. telegraphic transfer bought 買入電匯

T.T.S. telegraphic transfer sold 賣出電匯

TTY teletypewriter 電報(bào)打字員

TU Trade Union 工會(huì)，職工協(xié)會(huì)

Tue, Tues Tuesday 星期二

TV terminal value; television 最終價(jià)值；電視

TW transit warehouse 轉(zhuǎn)口倉庫

TWI training within industry 業(yè)內(nèi)訓(xùn)練

txt. text 課文，電文，正文

Ty. territory 領(lǐng)土，（推銷員的）推銷區(qū)域

T&E Card travel and entertainment card 旅行和娛樂信用卡

T&H temperature and humidity 溫度和濕度

T&M time and material 時(shí)間和材料

T/C time charter 定期租船，計(jì)時(shí)租船

t/km ton kilometer 頓/千米

U union; upper; fashionable; polite 聯(lián)盟；上等；時(shí)髦；禮貌

U, U. unit; United 單位；聯(lián)合的；聯(lián)合（公司）

U.A. unit of account 記賬單位，記價(jià)單位

U.K./Cont. United Kingdom or Continent 英國或歐洲大陸（港口）

U.K.f.o. United Kingdom for orders 英國沿岸的指定港口

U.L.C.C. ultra large crude carrier 超大型油輪

U/A underwriting account 保險(xiǎn)帳戶

u/c. undercharge 不足的價(jià)錢，少討的價(jià)錢

U/M unscheduled maintenance 計(jì)劃外維護(hù)

U/W, UW underwriters 保險(xiǎn)公司，承銷人

UAE the Union of Arab Emirates （阿拉伯聯(lián)合酋長國）阿聯(lián)酋

Uberrimae fidei of the utmost good faith 最誠信的

UBR uniform business rate 統(tǒng)一商業(yè)稅率

UBS Union Bank of Switzerland 瑞士聯(lián)合銀行

UCP Uniform Customs and Practice (for Documentary Credit) （跟單信用證）統(tǒng)一慣例與事物

UGT, ugt urgent （電報(bào)用語）急電，加急

UHF ultra high frequency 超高頻

UIT Unit Investment Trust 單位投資信托

UITF Urgent Issue Task Force （財(cái)務(wù)報(bào)表）緊急補(bǔ)救解釋處

Ull. ullage 缺量，損耗

ult. ultimo （拉丁）（商業(yè)函電）上月的

Ultra vires beyond the powers of 超過......的權(quán)限（有限公司）

UN United Nations 聯(lián)合國

undelvd. undelivered 未裝運(yùn)的

Univ university 大學(xué)

unkwn. unknown. 未知的

unrevd. unreceived 未收到的

UNSYM unsymmetrical 不對(duì)稱的

UOS unless otherwise specified 除非有特別說明

UPC Uniform Practice Code 《統(tǒng)一作法法典》

UPR unearned premiums reserve 未獲得保險(xiǎn)金儲(chǔ)備

ur. your 你的

US United States; Unlisted securities 美國；未上市證券

USD United States dollar 美元

USG United States gallon 美國加侖

USIT Unit Share Investment Trust 單位股投資信托

USM Unlisted Securities Market 為掛牌（上市）證券市場(chǎng)

UT universal time 世界標(biāo)準(zhǔn)時(shí)間，格林威治時(shí)間

UUE use until exhausted 用完為止

UV under voltage; ultraviolet 電壓不足；紫外線

v refer to 參見

v., vs versus （拉丁）對(duì)

V Roman 5; victory; volt （羅馬數(shù)字）5；勝利；（電壓）伏

V.A. value analysis 價(jià)值分析

VAB vertical assembly building 垂直裝配建筑物

vac vacation 假期

vac. vacant （職位）空缺，（旅館、公寓）空房間

VAT value added tax 增值稅

VC Vice Chairman; Vice Chancellor; Vice Consul 副主席；副首相；副總理；副領(lǐng)事

VD volume deleted 勾銷的數(shù)量

VE value engineering 價(jià)值工程

Veep Vice president 副總裁

VER voluntary export restraint 自愿出口限制

Ves. vessel 船舶

via. through, by way of 經(jīng)由，通過

vid vide (see) （拉?。﹨⒖?，請(qǐng)看

VIP Very Important Person 貴賓

vis major （拉丁）不可抗力

viz. videlicet, namely （拉?。┘?，也就是

VL value line investment survey 價(jià)值線投資概覽法

V-mail video-mail 聲像電子郵訊系統(tǒng)

VOD video on demand 交互電視技術(shù)系統(tǒng)

vol. volume 量，額，本，卷，容積

voy. voyage 航海，航程

VQA vendor quality assurance 售主質(zhì)量保證

VQC vendor quality certification 售主質(zhì)量確認(rèn)

VQD vendor quality defect 售主質(zhì)量缺陷

VRM variable rate mortgage 可變利率抵押

VS/N vendor serial number 售主系列號(hào)

VSI vendor shipping instruction 售主船運(yùn)說明

VSO Voluntary Service Overseas 海外義務(wù)服務(wù)

VSQ very special quality 特級(jí)質(zhì)量

VSSP vendor standard settlement program 售主標(biāo)準(zhǔn)程序結(jié)算

VTC Voting Trust Certificate 股東投票權(quán)信托證書

VTP vendor test program 售主檢測(cè)計(jì)劃

VTR video tape record 錄像帶錄像

W weight ton; winter mark for load line; won 重量噸；（船舶）冬季裝載線標(biāo)記；（韓國）元

W., w. warehouse; watt; weight; width; week 倉庫；瓦特；鐘量；寬；星期

W.A. with average 水漬險(xiǎn)，保單獨(dú)海損險(xiǎn)

W.A.C.C.C. Worldwide Air Cargo Commodity Classfication 全球空運(yùn)商品分類

W.A.I.O.P. W.A. irrespective of percentage 單獨(dú)海損不計(jì)免賠率，單獨(dú)海損全賠

WAEC West African Economic Community 西非經(jīng)濟(jì)共同體

WAG wagon 卡車

WAN Wide Area Networks 泛區(qū)網(wǎng)絡(luò)

WASH Washington; washer 華盛頓；洗衣機(jī)

WB, W.B. waybill 運(yùn)送單

WB World Bank 世界銀行

W.B. water ballast （以）水壓載，水壓艙

W.B.S. without benefit to/of salvage 不享有獲救財(cái)產(chǎn)的利益

w.c., W.C. without charge; water closet 免費(fèi)；洗手間

WCG working capital guarantee 流動(dòng)資金擔(dān)保

WCO World Customs Organization 世界海關(guān)組織

WD when distributed （股票）發(fā)售時(shí)交割

wd. warrented （品質(zhì)）保證的

wdth. width 廣度，寬度

Wed Wednesday 星期三

WEF World Economic Forum 世界經(jīng)濟(jì)論壇

W.E.T. Western European Time 西歐時(shí)間，即格林尼治時(shí)間

wf. wharf 碼頭

WFOE wholly foreign owned enterprises 外資獨(dú)資企業(yè)

W.G., w.g. weight guaranteed 保證質(zhì)量

WH watt-hour 每小時(shí)瓦特

WHO World Health Organization 世界衛(wèi)生組織

whs, whse. warehouse 倉庫

whsle wholesale 批發(fā)

WI when issued （股票）發(fā)行時(shí)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 watermark 水印

Wmk. water mark 水位標(biāo)記

WOC without compensation 無補(bǔ)償

WP weather permitting; word processing 天氣允許；文字處理

W.P. without prejudice 不損害（當(dāng)事人）權(quán)利

W.P.A. with particular average=with average 水漬險(xiǎn)

W.P.M. words per minute （電傳）每分鐘字?jǐn)?shù)

W.P.P. waterproof paper packing 防潮紙包裝

W.R. war risk 戰(zhàn)爭(zhēng)險(xiǎn)

W.R.=W.W. warehouse receipt=warehouse warrant 倉單，倉庫收據(jù)

Wrap worldwide receivables assurance protection 全球應(yīng)收賬款擔(dān)保措施

WT warrant （股票）認(rèn)證股

WT watertight （包、盒）不漏水的，防水的

WT, W/T wireless telegraphy, wireless telephone 無線電報(bào)；無線電話

wt., wgt. weight 重量

WTO World Trade Organization 世界貿(mào)易組織

W/Tax withholding tax 預(yù)扣稅

WW warehouse warrant; with warrants 倉庫保證；附認(rèn)股權(quán)

w/w wall-to-wall 覆蓋全部地面的（地毯）

W/W warehouse-to-warehouse 倉至倉

W/W clause warehouse-to-warehouse clause 倉至倉條款

www worldwide web 萬維網(wǎng)，全球計(jì)算機(jī)網(wǎng)

X ten dollars （美國俚語）10美元

X ex-interest 無利息

X Roman 10; a kiss; an unknown number, thing, name, etc. （羅馬數(shù)字）10；一吻；未知數(shù)（物、名等等）

X. ten; X; out of 十；X；在外

x.a. ex all 無所有權(quán)益

x.b., xb; XB ex bonus; extra budgetary 不附（本期）紅利；預(yù)算外的

X.C., X. cp. ex coupon 無息債券

x.d. ex distribution 不包括（下期股息或紅利）分配

X-Dis ex-distribution 無分銷

X. d., X. div. ex dividend 未付紅利

X-efficiency 　 X效率

XI, X. in, X. int. ex interest 利息除外

XL extra large; extra long 特大；特長

Xm., X'mas Christmas 圣誕節(jié)

X-mark a signature "X"符號(hào)簽字（盲人或受傷的人可以畫"X"作為簽字）

Xn Christian 基督的

XN, XW ex-warrant 除證

X.n., X. new ex new 無權(quán)要求新股

X.P. expres paye=extra message paid 額外通訊費(fèi)付訖；已令函奉上

XR, x.r. ex -right 無優(yōu)惠權(quán)認(rèn)購新股，除權(quán)

XS extra small 特小

Xtry. extraordinary 非常的，臨時(shí)的

XXX international emergency signal 國際緊急信號(hào)

Y ex-dividend and sales in full 不計(jì)紅利，全數(shù)出售

Y Yen 元（日本貨幣單位）

Y Yuan 元（中國貨幣單位）

y yard; year; yen 碼（三英尺）；年；日元

Y.A.R. York-Antwerp Rules 約克-安特衛(wèi)普規(guī)則（海險(xiǎn)）

YB, yrbk yearbook 年報(bào)，年鑒

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 結(jié)婚年份

yo-yo stock 　 "悠悠"股票（波動(dòng)大、不穩(wěn)定的高價(jià)特種股票）

yr year; your 年；你的

YTB yield to broker 經(jīng)濟(jì)商收益

YTC yield to (first) call 至通知贖回時(shí)收益

YTM yield to maturity 全期收益，到期收益

z zero; zone 零；區(qū)

ZBA zero bracket amount 零基數(shù)預(yù)算法

ZBB zero-based budgeting 零基數(shù)預(yù)算法，免稅金額，免征點(diǎn)

ZDD zero defect program 無缺陷計(jì)劃

ZIP code 　郵政編碼

Z. P. G. zero population growth 人口零增長

ZR zero coupon issue 零息發(fā)行

zswk this week 本周

ZT zone time 區(qū)時(shí)

Z-Time Zebra time=GMT 格林威治時(shí)間