A

AAS Automatic Approvel system 自动许可制
AAC Afro-Asian Conference 亚非会议
AAR Against All Risks 保增综合险
abd. About 在船上
abs(s) acceptance,accepted 摘要
abt. acre 关于,大约
acc,acpt. accounts paya 承兑
ac. acre 英亩
a/c,acct account current 银行往来存款
a/cs pay account payable 应付帐款
a/cs rec. account receivable 应收帐款
A/D After Date 出票后
ADMS Advanced Data Management System 高级数据
**系统
Admr *****istrator 财产**人
AFEB Authorized Foreign Exchange 核准的外汇银行
AF Air Freight 预付运费
AFB Air Freight Bill 空运提单
Adv Advice 通知
Agt agent 代理人
AI Approval of Import 进口许可
Amt amount 金额
Ann annalsf 年表
AN Arrival Notice 到货通知
a/o account of 记入某人帐内
.a/p account paid 帐项付清
a.p. additional premium 附加保险费
A/P Advise to Pay 通知付款
A/P Authority to Purchase 委托购买证
AP Account Payable 应付帐款
A/R Advice of Receipt 收到通知
AR All Risks 一切险,综合险
A/S Account Sales 销货清单
A/S After Sight 见票后
A/S At Sight 见票即付
ass assessed 估计
assimt. Assignment 分配,转让
asst. assistant 助理
ATL Actual Total Loss 实际全损
att. attached 附加
auct auction 拍卖
av. average 海损,平均数
A/V According to value 按值
A/w Actual Weight 实际重量
AWB Air Way Bill 空运提单

B
B/A Bank Acceptance 银行承兑票据
bal. Balance 余数,平均
b/d balance brought down 余额转下
b/f balance brought forward 余额承前
banky bankruptcy 破产,倒闭
bar barrel 桶
bargn bargain 买卖契约
BB Bank Book 银行存折
BB Branch Bill 分行票据
BB Buy Back 回购
BB Back to Back Account 对开帐户
B/B Bill Book 出纳薄
BC Beneficial Cost 受益成本
BC Bulk Cargo 散装货
B/C Bill for Collection 代收票据
BD Bill Discunted 贴现期票
B/D Bank Draft 银行汇票
b/d brought down 转下页
bdl bundle 捆,包,束
B/E Bill of Entry 报关单
B/E Bill of Exchange 汇票
B/G Bonded Goods 保税货物
Bkpg book keeping 记帐薄
Bkt basket 篮,筐
B/L Bill of Lading 提货单
bl. Bale 包
B/N Bank Note 钞票,纸币
b/o brought over 过入
B/O By Order 奉….之命
BO Buter’s Option 买主选择
BO Bad Order 无法满足的货单
BO Blanket Order 总括定货单
BOC Bank of Chia 中国银行
bot bottle 瓶,坛
BOT Board of Trade 商务局
BP Base Pay 基薪
BP,B/P Bills Payable 付款单据
BP Bills Purchased 国际收支
BPB Bank Post Bill 银行汇票
BPC Book Prices Current 现行帐面价格
BR Basic Requirements 基本要求
BR Bank Rate 银行贴现利率
Br brand 商标,牌子
B/R Bills Receivable 应收票据
Brkge brokerage 佣金,经手费
B/S Balance Sheet 资产负债表
B/S Bill of Sale 出货单
B/st bill at sight 见票即付
BTT Bank Telegraphic Transfer 银行电汇
Bud budget 预算
BV Bookl value 帐面价值
bx.,bxs boxes 箱

C
c.ca.c/s case(s) 箱
c cargo 货物
CA Chartered Accountant 会计师
CA Cash Advice 预付现款
CA Chief Accountant 会计主任
CA Commercial Agent 贸易事物官
CA Capital Account 资产表
c.a. capital assets 固定资产
c.a. current assets 流动资产
c.a. current advice 货项通知单
C/A Capital Account 资本帐
C/A Credit Account 赊购帐
C/A Current Account 现金帐
CAD Cash Against documents 凭单兑现
CFR Cost and Freight 成本与运费价
Can. Cancel 取消
Carr.pad carriage paid 运费以付
Cat catalogue 目录
CB Cash Book 现金帐薄
C/b clean bill 光票
CB Commercial Bank 商业银行
CBD Cash Before Delivery 交货前付款
CBS Cash Before Shipment 装船前付款
CBT aCommercial Benefit Tax 商业利润税
CC,C/C Chamber of Commercial 商会
c.c. currency clause 货币条款
c.c. current cost 市价
C/D Carried Down 结转
CD Certificate of Deposit 存款证
c.d. cash discount 付现折扣
C&D Collection&Delivery 收款发货
CDR Cargo Delivery Teceipt 交货收据
Cel. Cancel 取消
Cert. Certificate 执照,凭单
C/F Carried Forward 归入
CFR Cost and Freight 成本加运费
CFS Container Freight Station 集装箱货运站
c.g.t. captital gains tax 资本利润税
CH Cargo Hold 货舱
CH Customs House 海关
C/I Certificate 保险单
CIA Cash in Advance 预付现金
CIF Cost,Insurance,Freight 到岸价
CIF&C Cost,Insurance,Frerght
And Commission 到岸加佣金价
CIF&I Cost,Insurance,Frerght and Interest 到岸加利息价
CIF&E Cost,Insurance,Frerght and Exchange 到岸加汇费价
CIP Carriage and Insurance Paid To 运费,保险付至
CK,cheq Check 支票
CLP Container Load Plan 装箱单
C/N Contract Note 合同书
C/N Consignment Note 发货通知书
CN Credit Note 贷项清单
c.o. certificate of origin 原产地证明书
C/o Cash Order 现金汇票
CO. Company 公司
COD Cash on Delivery 现金提货
COFC Container onFlat Car 平板车装运集装箱
Col. Column 项目,专栏
Coll. Collection 收款,托收
Collr collector 收帐人
Comp. composition 债款折偿
Co-op cooperation 合作经营
Corp corporation 公司(股份)
Conf confirmation 确认
COS Cash on Shipment 装船付现
C/P Charter Party 租船合同
Cp. Commercial paper 商业票据
CPT Carriage Paid To 商业票据
CPT Carriage Paid To 运费付至


D
D(dft.) Draft 汇票
D/a days after acceptance 承兑后…..天付款
D/a discharge afloat 船上卸货
D/A documents Against Acceptance 承兑交单
D/A Deposit Account 存款薄
DA Debit Advice 借项通知单
DAF Delivered At Forntier 边境交货价
Dbk drawback 取回,退税
Dbt debit 借方
D/C,diss. Discount 折扣
D/C Deviation 绕航条款
DD Direct Debit 直接借方
DD Double Draft 联单
DD Differential Duties 差别关税
D/D document Draft 跟单汇票
D/D Demand Draft 即期汇票
DDP Delivered Duty Paid 完税交货
DDU Delivered 未完税交货
dd.(deld.) delicered 以交付
dem. Demurrage 滞期费
dep. Deposit 存款
dept. department 行政科室
DEQ Delivered At Quay 码头交货
DES Delivered Ec Ship 船上交货
Dev. Development 开发
Dish’d dishonored 拒付
div.(dv.) dividend 红利
DLE development Loan Fund 开发贷款基金
D/M Dispatch Money 速谴费
D/N Debit Note 借记通知
Doc. documents 文件
D/P documents against Payment 付款交单
D/P Deferred payment 迟付货款
DPV Duty-paid value 完税价格
Drm(s) drum(s) 桶
Dr. drawer 出票人
DT(d.t.) delivery time 交货时间
Dup.(dupl.). duplicate 副本
DW dead weight 载重量
D/W Dock Warrant 码头栈单
DWT Dead weight tonnage 载重货物
Dy delivery 交货,交付
E
E export 出口
E exchange 汇票
E&OE Errors and omission excepted 差误遗漏除外
EB Export Bounties 出口津贴
EC error corrections 错误更正
ecom economy 经济
E/D Ecport Declaration 出口申报单
E/L Export License 出口许可证
Encl.(enc.) enclosed 函内附件
Emb embargo 禁运
END endorsement 背书,保证
EO Examining Officer 检察员
EOM end of Month 月底
EOS end of season 季末
EOY end of year 年底
EPL excess profit levy 超额利润税
Eq. Equivalent 同值
ETA estimate profit levy 预计到达时间
ETD estimate time of departure 预计离港时间
ETE estimate time on Route 预计开航时间
Etc et cetera 等等
Est estimate 估计
Eur Europe 欧洲
Exch exchange 外汇
Exc except 除外
EXP exit permit 出口许可证
Exp expire 期满
Exp ecport 出口
Exs expenses 花费,费用
Ext. extract 摘要
EXW Ex works 工厂交货


F
FA freight agent 货运代理
FA free alongside ship 船边交货价
FAA free alongside ship 不负赔偿责任
FAQ free from all average 大陆货,中等品
FAS free alongside ship 船边交货价
FB freight bill 运费单
FBE foreign bill of exchange 国外汇票
FBH free on Board in Harbor 发货地价格
FBM feet board measure 英尺
Fc. franc 法郎
FCA free Carrier 货交承运人
FCL cargo Full Container Load Cargo 整箱货
FD(f/d) free docks 船坞交货
F&D freight and demurrage 运费及延装费
FFA foreign freight agency 国外货运代理人
Ffa free from alongside 船边交货
FGA free from General Average 共同海损不赔
Fifo first in first out 先如先出法
FIO free in and out 船方不负责装卸费
F/L freight list 运价表
FO(fo.) firm offer 实盘
FO for order 准备出售
FO free over-side 船边交货
F/O forward Orders 订货
F/O In favor of 付给
FOB Free on board 离岸价
FOB plane free on board plane 飞机上交货价
FOB Quay free on board Quay 码头上交货价
FOB Train free on foard train 火车上交货价
FOB&C free on board and commission 包括佣金的离岸价
Foc free of charge 免费
FOR free on rail 火车上交货价
FOS free on Steamer 船上交货价
FOI free of interest 免息
FOT free on rail 卡车上交货价
F/P fire policy 火灾保险单
FP fixed price 固定价格
FP floation Policy 预约保险
FP floor price 最底价
FP(fp.) full paid 讨乞
FPA free ffrom particular average 平安险
Fin.sec. financial secretary 会计员
Fin.stat financial statement 会计薄
Fin.stndg. financial standing 资产表,信用状况
Fin.yr financial year 会计年度
Fit. Free of income tax 免交所得税
Fiw free in wagon 货车交货价
FLN following landing number 下次港口起货号
Free case no charge for case 箱子免费
Frt.ppt. freight prepaid 运费预付
Fit&grat freight and gratuity 运费与小帐
Fr.pt freezing point 冰点
Ft. full terms 全额付款条件
Ft. feet 英尺
FTC Fair trade commission 公正交易委员会
FTW free trade wharf 码头交货价
FX Foreign exchange 外汇
FWD fresh water damage 淡水损失
Fy.pd. fully paid 付讫


G
GA General Agent 总代理
GA General Average 共同海损
Gal(s) gallon(s) 加仑
GAO general Accountion office 总审计局
GAP Gross Agricultural Product 农业总产值
Gas gasoline 汽油
Gaz gazette 公报
GBO goods in bad order 货物损坏
GC general cargo 杂货,一般货
GC general catalogue 总目录
GDP gross domestic product 国内生产总值
GDS gross domestic storage 国内总储备
GIC guaranteed investment certificate 保证投资书
GIP general insurance policy 总括保险单
GL general list 总目录
Gm general manager 总经理
GM general mortagage 总括抵押
Gm gram 克
GMQ good merchantable 上好可销品质
GNP gross national product 国民生产总值
GRT gross registered tonnage 注册吨位
GMT Greenwich mean time 世界标准时间
G/N guarantee of notes 承诺保险
GND gross national demand 国民总需要
GNE gross national ecpenditure 国民总支出
GNI gross national income 国民总收入
GNS gross national supply 国民总供给
GNW gross national welfare 国民总福利
Govt government 政府
GP grace period 宽限期
GP guiding principle 指导原则
GPO general post office 邮政总局
GR general rules 总则
GRWT(GW) gross weight 毛重,总重
GRL gross requirements list 总需要清单
GSP grneralized system of pregerences 普惠制
GSP gross social product 社会生产总值
GT gross tonnage 总吨数
GTC good till cancelled 撤消前有效
GTM good this month 本月有效
GTW good this week 本周有效
GTT give and take trade 互让贸易
H
HAC hague arbitration convention 海牙仲裁公约
HDBK handbook 手册
H.E. his excellency 阁下
HE high efficiency 高效率
Hf half 半
Hg. Hectogram 百克
Hhd. Hogshead 大桶
HHI household industry 家庭工业
Hk. Hank 一卷,一束
Hl. Hectoliter 百升
Hm hectometer 百米
H.M. his majesty 阁下
HM hot money 国际游资
HO head office 总行,总公司
Hon’d honored 承兑
HP half pay 半薪
HP horse power 马力
HP.-hr horsepower-hour 马力/小时
Hr(s) hour(s) 小时
Hr harbor 港口
HKD hongkong dollar 香港元
HS high speed 高速
Ht. Herght 高度
Hund. Hundred 一百
HWY high way 高速公路
I
IAW in accordance with 根据,依据
IB invoice book 发票薄
IBD inward book 进口签证科
IBI invice book inward 进货薄
IBOP international balance of payments 国际收支
I/C inward collection 代收款项
ICU international code used 国际电信密码薄
ID inside diameter 内直径
I/D import declaration 进口申报表
IDA import duties act 进口税法
IDC ill developing countries 不发达国家
IDC industrial decelopment center 工业发展中心
IE industrial engineering 工业工程
IE intelligence estimate 情报判断
IF in full 全文
I/L import license 进口许可证
Imp. Import 进口
In. inch(es) 英寸
Inc. incorporated 股份有限公司
Inc(s) in-closure(s) 附件
Incl inclusive,in-closure 附件
IND indicator 指示器
Indef indefinite 不一定
INF information 通知
Ins inspector 检查员
Insce insurance 保险
Insol insolvency 无力偿付债务
Inst instant 本月
Inst installment 分期付款
Int interest 利息
Inv invoice 发票
Inv inventory 财产目录
INT international 国际的
Inv.doc invoice with documents 附提单发票
IOU I owe you 欠条,借据
I/P insurance policy 保险单
IQS Import quota system 进口配额制
IQC international quality center 国际质量中心
IOP irrespective of percentage 全部赔偿
I/R inward remittance 汇入款项
IR inland revenue 国内税收
IRR internal tate of return 内部收益率
Iss issue 发行
ITC international trade charter 国际贸易宪章

J
J journal 分类帐,日记薄
JA joint account 共同帐户
JDB journal day-book 每日分类帐
J/F journal folio 分类帐页数
Jour journal 日记帐
Jr. junior 小
Jt. Joint 参加,合伙
JV joint venture 合资企业
JVC joint venture corporation 合资公司
JWOD jettison/washing overboard 弃货和落水货物


K
K kilogram 公斤,千克
K karat 克拉
K kilo 千
Kg.kilo. kilpgram 公斤,千克
Kilom.Km kilometer 公里
KD knocked-down 降低价格
KID key industry duty 基础工业保护关税
Kl kiloliter 公升
KW kilowatt 千瓦
KP key point 要点
KT kiloton 千吨
KYD kilo-yard 千码



L
L letter 信
L ledger 分类账
L/A landing agent 卸货代理行
L/A landing account 起货单
L/A letter of authority 授权书
LA loan agreement 贷款协定
LA local authority 地方当局
LASH lighter aboard ship 载驳船
Lab. Laboratory 实验室
L&D loss and damage 损失与损坏
Lat. Latitude 纬度
Lb.lbs pound 磅
LC leased channel 租用线路
LCC local currency cost 地方货币费用
LCF local cost fund 地方费用基金
LCL less than carload lot 零担货
L&D loans and discounts 放款及贴现
LE liberalization of exchange 汇总自由化
L&G loss and gain 损益
LG letter of guarantee 保证书
Lg. Length 长度
L/H letter of hypothecation 抵押证书
L/I letter of indemnity 赔偿保证书
LIP life insurance policy 人寿险
LLA lend-lease act 租借法
Lkg. Leakage 漏损
LM local manufacture 地立制造
LNWT legal net weight 法定净重
LOA letter of agreement 协定书
LOA letter of offer and acceptance 交货验收单
LOI letter of instructions 指令书
Long longitude 经度
LR long-range 远距离
LRP long-range plans 长期计划
LT letter telegram 书信电报
Ltd.Ld. limited 有限(公司)
Lt. Long ton 长吨
L/T letter of trust 信托书
LWL load waterline 载重线
LWM low water mark 底水线
L/W last week 上同
LW long wave 长波


M
m.m meter 米
m. mile 英里
m.Acct my account 本公司账户
m/a/c money on account 账上货币
marg. Margin 保证金
max. maximum 最高限度
mar. maritime 海事
manuf. Manufacture 制造
MB Memorandum Book 备忘录
MBO Management by Objectives 目标**
M/C Marginal Credit 信用放款限制
MCA Mutual Currency Account 共同通货账户
MCI Marking Cost Index 销售价格指数
MCE Minimum Cost Estimating 估计最低成本
M/D Memorandum of Deposit 存款单
Mdse. Merchandise 货物,商品
MEA Manufacturer’s Export Agent 厂家外销代理
M/d. months after date 出票日后…个月
Meno. Memorandum 备忘录
Mfd. Manufactured 已加工的
MFN Most Favored Nation 最惠国
Mfr. Manufacturer 厂商
Mgr. Manager 经理
Mg. Milligram 毫克
Mgt. Management **
MIP Marine Insurance Policy 海上保险单
MLL Million 百万
Min. minimum 最低限度
MIP Monthly Investment Plan 月投资计划
MIS Management Information System 经营情报系统
Misc. miscellaneous 混杂的
Mk. Mark 商标
ml. Milliliter 毫升
MLR Minimum Lending Rate 最低放款利率
M/LC More or Less Clause 溢短装条款
MM Merchant Marine 商船
mm. Millimeter 毫米
M/M Made Merchantable 有销路的(商品)
MO Mail Order 邮购
M/O Money Order 汇款单
MP Market Price 市场价格
MPIP Market Price and Income Policy 物价和收入政策
MR Money Remittance 汇款
Ms. Manuscript 稿本
M/S Months After Sight 开票日后…月
Mtg. Mortgage 抵押
MT Mail Transfer 信汇
M/T Metric Ton 公吨
MTP Management Training Program **训练计划
MTP Medium Term Plan 中期计划
MTP Minimum Travel Price 最低旅坏价格
MU Monetary Unit 货币单位
MY Marketing Year 销售年度
(待续)