商务英语常用缩写
A A
a accepted
承兑
AA
Auditing Administration
(中国)审计署
AAA
最佳等级
abs.
abstract
摘要
a/c, A/C
account
帐户、帐目
a/c, A/C
account current
往来帐户、活期存款帐户
A&C
addenda and corrigenda
补遗和勘误
Acc.
acceptance or accepted
承兑
Accrd.Int
accrued interest
应计利息
Acct.
account
帐户、帐目
Acct.
accountant
会计师、会计员
Acct.
accounting
会计、会计学
Acct.No.
account number
帐户编号、帐号
Acct.Tit.
account title
帐户名称、会计科目
ACN
air consignment
航空托运单
a/c no.
account number
帐户编号、帐号
Acpt.
acceptance or accepted
承兑
A/CS Pay.
accounts payable
应付帐款
A/CS Rec.
accounts receivable
应收帐款
ACT
advance corporation tax
预扣公司税
ACU
Asia Currency Unit
亚洲货币单位
A.C.V
actual cash value
实际现金价值
a.d., a/d
after date
开票后、出票后
ADRS
asset depreciation range system
固定资产分组折旧法
Adv.
advance
预付款
ad.val.,A/V
ad valorem to (according value)
从价
Agt.
agent
代理人
Agt.
agreement
协议、契约
AJE
adjusting journal entries
调整分录
Amt.
amount
金额、总数
Ann.
annuity
年金
A/P
account paid
已付账款
A/P
account payable
应付帐款
A/P
accounting period
会计期间
A/P
advise and pay
付款通知
A/R
account receivable
应收帐款
A/R
at the rate of
以……比例
a/r
all risks
(保险)全险
Arr.
arrivals, arrived
到货、到船
A/S, a/s
after sight
见票即付
A/S,acc/s
account sales
承销帐、承销清单,售货清单
ASAP
as soon as possible
尽快
ASR
acceptance summary report
验收总结报告
ass.
assessment
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 service
自动转移服务
Attn.
attention
注意
Atty.
attorney
代理人
auct.
auction
拍卖
Aud.
auditor
审计员、审计师
Av.
average
平均值
a.w.
all wool
纯羊毛
A/W
air waybill
空运提单
A/W
actual weight
实际重量
B B
BA
bank acceptance
银行承兑汇票
bal.
balance
余额、差额
banky.
bankruptcy
破产、倒闭
Bat
battery
电池
b.b.
bearer bond
不记名债券
B.B., B/B
bill book
出纳簿
B/B
bill bought
买入票据、买入汇票
b&b
bed & breakfast
住宿费和早餐费
b.c.
blind copy
密送的副本
BC
buyer credit
买方信贷
B/C
bills for collection
托收汇票
B.C.
bank clearing
银行清算
b/d
brought down
转下页
Bd.
bond
债券
B/D
bills discounted
已贴现票据
B/D
bank draft
银行汇票
b.d.i.
both dates inclusive, both days inclusive
包括头尾两天
B/E
bill of entry
报关单
b.e., B/E
bill of exchange
汇票
BEP
breakeven point
保本点、盈亏临界点
b/f
brought forward
承前
BF
bonded factory
保税工厂
Bfcy.
Beneficiary
受益人
B/G, b/g
bonded goods
保税货物
BHC
Bank Holding Company
银行控股公司
BIS
Bank of International Settlements
国际清算银行
bit
binary digit
两位数
Bk.
bank
银行
Bk.
book
帐册
b.l., B/L
bill of lading
提货单
B/L original
bill of lading original
提货单正本
bldg.
building
大厦
BMP
bank master policy
银行统一保险
BN
bank note
钞票
BO
branch office
分支营业处
BO
buyer"s option
买者选择交割期的远期合同
BOM
beginning of month
月初
b.o.m.
bill of materials
用料清单
BOO
build-operate-own
建造-运营-拥有
BOOM
build-operate-own-maintain
建造-运营-拥有-维护
BOOT
build-operate-own- transfer
建造-运营-拥有-转让
b.o.p.
balance of payments
收支差额
BOT
balance of trade
贸易余额
BOY
beginning of year
年初
b.p., B/P
bills payable
应付票据
Br.
branch
分支机构
BR
bank rate
银行贴现率
b.r., B/R
bills receivable
应收票据
Brok.
broker or brokerage
经纪人或经纪人佣金
b.s., BS, B/S
balance sheet
资产负债表
B/S
bill of sales
卖据、出货单
B share
B share
B 股
B.T.T.
bank telegraphic transfer
银行电汇
BV
book value
票面价值
C C
c. cents 分
C cash; coupon; currency 现金、息票、通货
C centigrade 摄氏(温度)
C. A. chartered accountant; chief accountant
特许会计师、主任(主管)会计师
C. A.
commercial agent 商业代理、代理商
C. A.
consumers" association 消费者协会
C/A capital account
资本帐户
C/A current account 往来帐
C/A current assets 流动资产
C. A. D cash against documnet
交单付款
can. cancelled 注销
cap. capital 资本
CAPM capital asset pricing model 固定资产计价模式
C. A. S. cost accounting standards 成本会计标准
c. b., C. B.
cash book
现金簿
CBD cash before delivery 先付款后交货
C. C.
cashier"s check 银行本票
C. C contra credit 贷方对销
c/d carried down
过次页、结转下期
CD certificate of deposit 存单
c/f
carry forward
过次页、结转
CG capital gain 资本利得
CG capital goods
生产资料、资本货物
C. H.
custom house 海关
C. H.
clearing house 票据交换所
Chgs charges 费用
Chq. cheque
支票
C/I certificate of insurance 保险凭证
CIA certified internal auditor 注册内部审计员
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
Ck.
check 支票
C. L.
call loan
短期拆放
C / L current liabilities 流动负债
C. M. A.
certificed management accountant 注册管理会计师
CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会
CML capital market line
资本市场线性
CMO Collateralised 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
c/o carried over 结转后期
C. O., C/O cash order 现金汇票、现金订货
C. O.
certificate of origin 产地证明书
Co. company 公司
COBOL Common Business Oriented Language 通用商业语言
CoCom Coordinating Committee for Multilateral Export Controls
多边出口控制协调委员会
c. o. d, C. O. D.
cash on delivery 货到付款
Col.
column 帐栏
Coll.
collateral
担保、抵押物
Coll.
collection 托收
Com.; comm. commission 佣金
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
C. P. A certified Public Accountant 注册公共会计师
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......
C/R company"s risk
企业风险
Cr.
credit 贷记、贷方
CR carrier"s risk
承运人风险
CR current rate 当日汇率、现行汇率
CR cash receipts
现金收入
CR class rate 分级运费率
CS civil servant; civil service
公务员、文职机关
CS convertible securities
可转换证券
C. S.
capital stock
股本
CSI customer satisfaction index
顾客满意指数
csk. cask
木桶
CT corporate treasurer 公司财务主管
CT cable transfer 电汇
ct crate 板条箱
ctge cartage 货运费、搬运费、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 security 可转换债券
CVD countervailing duties
抵消关税、反倾销税
C.V. P. analysis
Cost Volume Profit analysis
本---量---利分析
C. W. O.
cash with order 订货付款
Cy.
currency
货币
CY
calendar year
日历年
CY container
整装货柜 CY container yard 货柜堆场、货柜集散场
D D
D
degree; draft 度、汇票
D/A deposit account
存款帐户
D/A document against acceptance 承兑交单
d/a days after acceptance
承兑后......日(付款)
D. A.
debit advice 欠款报单
D. B day book 日记帐、流水帐
DB method declining balance (depreciation) method 递减余额折旧法
D. C. F. method discounted cash flow method 现金流量贴现法
D/D documentary draft 跟单汇票
D. D.; D/D demand draft 即期汇票
D/d; d/d
days after date
出票后......日(付款)
d. d.
dry dock 干船坞
DDB method double declining balance (depreciation) method 双倍递减余额折旧法
D. D. D deadline delivery date 交易最后日期
def.
deficit
赤字、亏损
dem.
demurrage
滞期费
Depr.
depreciation
折旧
d. f; D. F.; d. frt.
dead freight 空舱费
D. G dangerous goods 危险货物
diff.
difference
差额
Dis.
discount 折扣、贴现
dish"d; dishd dishonored
不名誉、拒付
D. I. T
double income-tax(relief)
双重所得税(免征)
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 direct loan 直接贷款
DL
discretionary limit
无条件限制
DLD
deadline date 最后时限
Dls. ; Dol(s); Doll(s) 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
do.; dto. ditto
同上、同前
D/O delivery order
发货单
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
D. O. G.
days of grace
宽限日数
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.
debit
借记、借方
D. R.; DR discount rate 贴现率、折扣率
Dr
debtor 债务人
DR
deposit receipt
存单、存款收据
dr.
drawer
借方
DS; d/s
days after sight(days" sight) 见票后.......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 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 E
E. exchange; export 交易所、输出
E. & O. E. errors and omissions excepted
如有错漏,可加更正
e.a.o.n. except as otherwise noted
除非另有说明
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.
exempli causa 例如
Ec.
ex coupon
无息票
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
E/D
export declaration
出口申报单
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
E. E.; e.e errors excepted
如有错误,可加更正
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 license
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 end-of month payment
月末付款
EMP
European main ports
欧洲主要港口
EMS
European Monetary System 欧洲货币体系
EMS
express mail service 邮政特快专递
EMU
European Monetary Union
欧洲货币联盟
enc enclosed
停业
encl(s).
enclosure 附件
encd.
enclosed
附件
End. ; end. endorsement
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
EOM
end of month 月底
EOQ economic order quantity 最底订货量
EOS
end of season
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
E. P. T excess profit tax
超额利润税
EPVI excess present value index
超现值指数
EPZ
export processing zone
出口加工区
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.
estate
财产、遗产
EST
Eastern Standard Time 美国东部标准时间
et seq.
et sequents
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.; exch exchange
汇兑、况换
excl.
exclusive
另外、不在内
ex cont.
from contract
从合同
ex cp.
ex coupon
无息票
ex div. ex dividend
无股息
Exp.
export 出口
Extd.
extend
展期
EXW
ex works
工厂交货价
F F
f
feet
英尺
F dealt in flat
无息交易的
f.
following (page) 接下页
f.
fairs 定期集市
F. A.
face amount 票面金额
F. A.
fixed assets 固定资产
F. A freight agent
货运代理行
FA free alongside 启运港船边交货
FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员
FAC facility 设施、设备
f.a.c.
fast as can 尽快
FACT factor analysis chart technique 因素分析图解法
fad.
free delivery (discharge, dispatch) 免费送货
F. A. F.
free at factory
工厂交货
FAIA
Fellow of the Association of International Accountants
国际会计协会会员
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
FASB
Financial Accounting Standards Boards 财务会计标准委员会
FAT
fixed asset transfer 固定资产转移
FAT
factory acceptance test 工厂验收试验
FB
foreign bank 外国银行
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
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
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
fin.yr. financial year 财政年度
FINA
following items not available 以下项目不可获得
FIO
free in and out 自由进出
F. I. T free of income tax
免交所得税
fl.
florin 盾
FLG
finance lease 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
FOB airport FOB airport (启运)机场交货(价)
FOBST free on board stowed and trimming 包括清理及平仓的离岸价格
F.O.C. free of charge 免费
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 use 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
frt., frgt. forward
期货、远期合约
free case no charge for case 免费事例
FREF
fixed rate export finance 固定利率出口融资
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
FS
final settlement
最后结算
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
F.X.
foreign exchange
外汇
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 G
g
gallon; grain; gram (s); gold 加仑;格令;克; 金
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
gal., gall gallon
加仑
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. (grs.) wt. gross weight 毛重
GR
gross revenue 毛收入
GS
gross sales 销售总额
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
H H
HAB house air bill
航空托运单
HAWB
house 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
H. in D. C.
holder in due course 正当持票人
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 I
I. A.
intangible assets
无形资产
I & A inventory and allocations 库存和分配
IAS
International Accounting Standard
国际会计标准
IB
investment banking 投资银行(业)
I. B.
invoice book
发票簿
IBA
International Bank Association
国际银行家协会
IBBR interbank bid rate 银行间报价利率
I. B. I
invoice book inward
购货发票簿
IBNR incurred but not reported
已发生未报告
I. B. O.
invoice book outward 销货发票簿
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
I. C. U. International Code Used
国际使用的电码
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
I. F. insufficient fund 存款不足
IFB invitation for bids 招标邀请
I. G.
imperial gallon 英制加仑
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
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., int.
interest
利息
inv., Inv.
invoice
发票、付款通知
in trans (I. T.) in transit.
在(运输)途中
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
I. R.
inward remittance 汇入款项
IRA individual retirement account
个人退休金帐户
IRA
interest rate agreement
利率协议
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
I/T
income tax
所得税
ITC
investment tax credit 投资税收抵免
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&K
J., Jour. journal
日记帐
J. A. (J/A) joint account
联合(共管)帐簿
J. D. B.
journal day-book 分类日记帐
J/F, j/f
journal folio 日记帐页数
J. V.
joint venture
合资经营企业
J. V.
journal voucher
分录凭单
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 L
L
listed (securities) (证券)上市
L., (Led.)
ledger
分类帐
L.
lira
里拉
L. liter 公升
L. A. (L/A) letter of authority 授权书
L. A.
liquid assets
流动资产
L. B.
letter book
书信备查簿
LB licensed bank 许可银行
lb
pound
磅
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
L.& D.
loans and discounts 放款及贴现
L&D loss and damage 损失和损坏
ldg.
loading
装(卸)货
L/F
ledger folio 分类帐页数
LG
letter of guarantee 保函
Li.
liability
负债
LI letter of interest (intent) 意向书
lifo (LIFO) last in, first out
后进先出法
L. I. P. (LIP) life insurance policy
人寿保险单
LIRCs
low interest rate currencies 低利率货币
L/M
list of materials 材料清单
LMT
local mean time 当地标准时间
LRP
limited recourse project
有限追索项目
LRPF limited recourse project financing 有限追索项目融资
l. s.
lump sum 一次付款总额
l. s. t.
local standard time 当地标准时间
LT long term 长期 Ltd. limited
有限(公司)
M
m
million
百万
M
matured bond
到期的债券
M
mega- 百万
M
milli-
千分之一
m.
meter, mile 米、英里
M&A merger & acquisition
兼并收购
MA my account 本人帐户
Mat.
maturity 到期日
Max., max maximum
最大量
M. B.
memorandum book 备忘录
MBB
mortgage-backed bonds 抵押支持的债券
MBO
management by objectives 目标管理
M/C
marginal credit
信贷限额
m/c metallic currency 金属货币
MCA mutual currency account 共同货币帐户
MCP
mixed credit program
混合信贷计划
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)单
M. D. malicious damage 恶意损坏
mdse.
merchandise
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
M. F.
mutual funds 共同基金
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
M/I marine insurance 海险
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
M. M.
money market
货币市场
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 enterprise 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
M/P months after payment
付款后......月
MPC
marginal propensity to consume
边际消费倾向
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 material requirement planning 原料需求计划
MRP
monthly report of progress
进度月报
MRR
maintenance, repair and replace 维护、修理和替换
M/s months of sight 见票后.......月
msg message
留言
MT
medium term 中期
M/T mail transfer 信汇
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 N
n.
net
净值
N. A.
net assets 净资产
n. a not available
暂缺
N. A.
non-acceptance
不承兑
NA not applicable
不可行
N. B.
nota bene
注意
NC no charge
免费
N/C net capital
净资本
n. d.
no date 无日期
N. D.
net debt 净债务
n. d.
non-delivery 未能到达
ND
next day delivery
第二天交割
NDA
net domestic asset 国内资产净值
N.E.
net earnings
净收益
n. e.
no effects
无效
n. e.
not enough 不足
negb.
negotiable
可转让的、可流通的
Neg. Inst., N. I.
negotiable instruments 流通票据
nego. negotiate 谈判
N. E. S.
not elsewhere specified
未另作说明
net. p.
net proceeds
净收入
N/F
no fund
无存款
NFD
no fixed date
无固定日期
NFS
not for sale
非卖品
N. G.
net gain 纯收益
NH not held
不追索委托
N. I.
net income 净收益
N. I.
net interest
净利息
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
N. L.
net loss
净损失
NL no load
无佣金
n. m.
nautical mile
海里
NM
no marks 无标记
N. N.
no name
无签名
NNP net national product
国民生产净值
NO. (no.)
number
编号、号数
no a/c no account 无此帐户
NOP net open position 净开头寸
NOW a/c negotiable order of withdrawal
可转让存单帐户
N/P net profit 净利
NP no protest
免作拒付证书
N. P.
notes payable
应付票据
NPC
nominal protection coefficient 名义保护系数
NPL
non-performing loan 不良贷款
NPV method
net present value method
净现值法
N. Q. A.
net quick assets
速动资产净额
NQB
no qualified bidders
无合格投标人
NR no rated
(信用)未分等级
N/R
no responsibility
无责任
N. R.
notes receivable
应收票据
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 净重
NTA net tangible assets 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
N. W.
net worth 净值
NWC
net working capital 净流动资本
NX
not exceeding 不超过
N. Y.
net yield 净收益
NZ$ New Zealand dollar 新西兰元
O O
o
order
订单
o. (O.) offer
发盘、报价
OA open account
赊帐、往来帐
o/a on account of
记入......帐户
o. a.
overall
全面的、综合的
OAAS operational accounting and analysis system 经营会计分析制
OB other budgetary
其他预算
O. B.
ordinary business
普通业务
O. B. (O/B) order book
订货簿
OB/OS index overbought/oversold index
超买超卖指数
OBV on-balance volume 持平数量法
o. c.
over charge
收费过多
OC
open cover
预约保险
o/d, o. d.,(O. D.) overdrawn
透支
OD overdraft
透支
O/d on demand
见票即付
O. E. (o. e. ) omission excepted
遗漏除外
O. F.
ocean freight
海运费
OFC
open for cover
预约保险
O. G.
ordinary goods
中等品
O. G. L. Open General License
不限额进口许可证
OI original issue 原始发行
OII
overseas investment insurance
海外投资保险
ok.
all correct
全部正确
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
opp
opposite
对方
opt.
optional
可选择的
ord.
ordinary
普通的
OS
out of stock 无现货
O/s
outstanding
未清偿、未收回的
O. T.
overtime
加班
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.
otherwise
否则
P P
p
penny;
pence; per
便士;便士;每
P paid this year
该年(红利)已付
p. pint
品托(1/8 加仑)
P.A. particular average; power of attorney
单独海损;委托书
P.A.
personal account; private account
个人账户、私人账户
p.a., per ann. per annum 每年
P&A professional and administrative
职业的和管理的
P&I clause
protection and indemnity clause
保障与赔偿条款
P&L profit and loss
盈亏,损益
P/A payment of arrival
货到付款
P/C price catalog; price current 价格目录;现行价格
P/E
price/earning
市盈率
P/H
pier-to-house
从码头到仓库
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
pk
peck
配克(1/4 蒲式耳)
PMO
postal money order
邮政汇票
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
POE port of entry
报关港口
POP advertising
point-of-purchase advertising
购物点广告
POR
pay on return
收益
PR
payment received
付款收讫
PS
postscript
又及
PV
par value; present value
面值;现值
Q Q
q. quarto 四开,四开本
Q. quantity 数量
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
q.v. quod vide (which see) 参阅 q.y. query 查核
R R
R option not traded 没有进行交易的期权
R. response; registered; return 答复;已注册;收益
r. rate; rupee; ruble 比率;卢比;卢布
RAD research and development
研究和开发
RAM
diverse annuity mortgage 逆向年金抵押
RAN
revenue anticipation note 收入预期债券
R&A rail and air
铁路及航空运输
R&D research 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/A refer to acceptor 洽询(汇票)承兑人
R/D refer to drawer (银行)洽询出票人
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
r.d.
running days=consecutive days 连续日
RDTC registered deposit taking company 注册接受存款公司
Re. subject
re. with reference to 关于
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 representative office 代办处,代表处
REPO, repu, RP Repurchase Agreement
再回购协议
req. requisition 要货单,请求
REVOLVER revolving letter of credit 循环信用证
REWR
read and write 读和写
RIEs
recognized investment exchanges
认可的投资交易(所)
Rl
roll 卷
RLB
restricted license bank
有限制牌照银行
RM remittance 汇款
rm
room 房间
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 asset 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 vessel 滚装船
ROS return on sales 销售收益率
RPB Recognized Professional Body
认可职业(投资)...
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