商务英语常用缩写.docx

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1、商务英语常用缩写 A Aa accepted承兑 AAAuditing Administration（中国）审计署 AAA 最佳等级 abs.abstract摘要 a/c, A/Caccount帐户、帐目 a/c, A/Caccount current往来帐户、活期存款帐户 Aamp;Caddenda and corrigenda补遗和勘误 Acc.acceptance or accepted承兑 Accrd.Intaccrued 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.N

2、o.account number帐户编号、帐号 Acct.Tit.account title帐户名称、会计科目 ACNair 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 ACTadvance corporation tax预扣公司税 ACUAsia Currency Unit亚洲货币单位 A.C.Vactual cash value实际现金价值 a.d., a/d

3、after date开票后、出票后 ADRSasset depreciation range system固定资产分组折旧法 Adv.advance预付款 ad.val.,A/Vad valorem to (according value)从价 Agt.agent代理人Agt.agreement协议、契约 AJEadjusting journal entries调整分录 Amt.amount金额、总数 Ann.annuity年金 A/Paccount paid已付账款 A/Paccount payable应付帐款 A/Paccounting period会计期间 A/Padvise and p

4、ay付款通知 A/Raccount receivable应收帐款 A/Rat the rate of以比例 a/rall risks（保险）全险 Arr.arrivals, arrived到货、到船 A/S, a/safter sight见票即付 A/S，acc/saccount sales承销帐、承销清单，售货清单 ASAPas soon as possible尽快 ASRacceptance summary report验收总结报告 ass.assessment估征、征税 assimt.assignment转让、让与 ATCaverage total cost平均总成本 ATMat the

5、 money仅付成本钱 ATMAutomatic Teller Machine自动取款机（柜员机） ATSautomated trade system自动交易系统 ATSautomatic transfer service自动转移服务 Attn.attention留意 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/Wair waybill空运提单A/Wactual weight实际重量 B BBAbank acceptance银行承兑汇票 bal.balance余额、差额 b

6、anky.bankruptcy破产、倒闭 Batbattery电池 b.b.bearer bond不记名债券 B.B., B/Bbill book出纳簿 B/Bbill bought买入票据、买入汇票 bamp;bbed amp; breakfast住宿费和早餐费 b.c.blind copy密送的副本 BCbuyer credit买方信贷 B/Cbills for collection托收汇票 B.C.bank clearing银行清算 b/dbrought down转下页 Bd.bond债券 B/Dbills discounted已贴现票据 B/Dbank draft银行汇票 b.d.i.

7、both dates inclusive, both days inclusive包括头尾两天 B/Ebill of entry报关单 b.e., B/Ebill of exchange汇票BEPbreakeven point保本点、盈亏临界点 b/fbrought forward承前 BFbonded factory保税工厂 Bfcy.Beneficiary受益人 B/G, b/gbonded goods保税货物 BHCBank Holding Company银行控股公司 BISBank of International Settlements国际清算银行 bitbinary digit两位

8、数 Bk.bank银行 Bk.book帐册 b.l., B/Lbill of lading提货单 B/L originalbill of lading original提货单正本 bldg.building大厦 BMPbank master policy银行统一保险 BNbank note钞票 BObranch office分支营业处 BObuyers option买者选择交割期的远期合同 BOMbeginning of month月初 b.o.m.bill of materials用料清单 BOObuild-operate-own建立-运营-拥有 BOOMbuild-operate-own-

9、maintain建立-运营-拥有-维护 BOOTbuild-operate-own- transfer建立-运营-拥有-转让 b.o.p.balance of payments收支差额 BOTbalance of trade贸易余额 BOYbeginning of year年初 b.p., B/Pbills payable应付票据 Br.branch分支机构 BRbank rate银行贴现率 b.r., B/Rbills receivable应收票据 Brok.broker or brokerage经纪人或经纪人佣金 b.s., BS, B/Sbalance sheet资产负债表B/Sbill

10、 of sales卖据、出货单 B shareB shareB 股 B.T.T.bank telegraphic transfer银行电汇BVbook value票面价值C Cc. 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 cu

11、rrent account 往来帐C/A current assets 流淌资产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.cashiers check 银行本票C. C contra credit 贷方对销c/d carried

12、 down过次页、结转下期CD certificate of deposit 存单c/fcarry 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

13、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 流淌负债C. M. A.certificed management accountant 注册管理睬计师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 curr

14、ent 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多边出口限制协调委员会c. o. d, C. O. D.

15、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C

16、PB 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 companys risk企业风险Cr.credit 贷记、贷方CR carriers 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;

17、 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顾客满足指数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

18、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. analysisCost Volume Profit analysis本-量-利分析C. W. O.cash with order 订货付款Cy.currency货币CYcale

19、ndar year日历年CY container整装货柜 CY container yard 货柜堆场、货柜集散场D DDdegree; 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 c

20、ash 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/ddays 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 交易最终日期def.deficit赤字、亏损dem.demurrage滞期费Depr.depreciation折旧d. f; D. F.; d. frt

21、.dead freight 空舱费D. G dangerous goods 危急货物diff.difference差额Dis.discount 折扣、贴现dishd; dishd dishonored不名誉、拒付D. I. Tdouble income-tax(relief)双重所得税（免征）div.; divd dividend红利、股息D-J Dow Jones amp; Co. 美国道-琼斯公司DJIADow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTADow Jones Transportation Average道-琼斯运

22、输平均数DJUADow Jones Utility Average 道-琼斯公用事业平均数DKDont know不知道DL direct loan 干脆贷款DLdiscretionary limit无条件限制DLDdeadline date 最终时限Dls. ; Dol(s); Doll(s) dollars元DMDeutsche Mark; D-mark; Deutschmark;德国马克DMCsdeveloping member countries发展中国家DN date number 日期号DN; D/Ndebit note借记通知单DNR do not reduce 不削减do.; d

23、to. 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DPIdisposable personal income 个人可支配收入DPOBdate and place of birth诞生时间和地点DPPdamp proofing防潮的Dr

24、.debit借记、借方D. R.; DR discount rate 贴现率、折扣率Drdebtor 债务人DRdeposit receipt存单、存款收据dr.drawer借方DS; d/sdays after sight(days sight) 见票后.日(付款)ds.; dsdays日dstn.destination 日的地(港)DTCDeposit taking company 接受存款公司DTCDeposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate副本DVPdelivery versus payment 付款交货dy.; d

25、/yday; delivery日、交货dzdozen一打 E EE. exchange; export 交易所、输出E. amp; 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EBSElectronic Broking Service 电子经纪服务系统EBTearning before ta

26、xation 税前盈利ECEuropean Community; European Commission 欧洲共同体、欧洲委员会ECexport credit出口信贷EC error corrected错误更正Ec.exempli causa 例如Ec.ex coupon无息票ECAexport credit agency 出口信贷机构ECAFEEconomic 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ECGExport Credit Guarantee 出口信

27、用担保ECI export credit insurance出口信用保险ECRexport credit refinancing出口信贷再融资ECTestimated completion time 估计竣工时间ECUEuropean Currency Unit 欧洲货币单位E/Dexport declaration出口申报单EDex dividend无红利、除息、股利除外EDDestimated delivery date预料交割日EDIelectronic data interchange电子数据交换EDOCeffective date of change有效更改日期EDP Electro

28、nic Data Processing电子数据自理E. E.; e.e errors excepted如有错误，可加更正EERIEffective Exchange Rate Indexes of Hong Kong 港汇指数EETEast European Time东欧时间EFexport finance出口融资EF Exchange Fund外汇基金EFTelectronic funds transfer电子资金转帐EFTAEuropean Free Trade Area (Association) 欧洲自由贸易区（协会）EGMExtraordinary Genaral Meeting特殊

29、股东大会EIB Export-Import Bank 进出口银行EILWB Economic Integration Loan世界银行经济一体化贷款ELexport license出口许可证ELIextra low impurity极少杂质EMFEuropean 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EMPEuropean main ports欧洲主要港口EMSEuropean Monetary System 欧洲货币体系EMSexpress mai

30、l service 邮政特快专递EMUEuropean 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EODevery other day 每隔一日EOEEuropean Options Exchange 欧洲期权交易EOMend of month 月底EOQ economic order quantity 最底订货量EOSend of season季末EOUex

31、port-oriented unit 出口型单位EOYend of year 年终EPDearliest possible date最早可能日期EPNexport promissory note出口汇票EPOS electronic point of sale电子销售点EPRearnings price ratio 收益价格比率EPR effective protection rate有效爱护率EPSearnings 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

32、export processing zone出口加工区ERM exchange rate mechanism汇率机制ERS Export Refinance Scheme出口再融资安排ESOP Employee Stock Ownership Plan 职工持股安排Est.estate财产、遗产ESTEastern Standard Time 美国东部标准时间et seq.et sequents以下ETA estimated time of arrival预料到达时间ETDestimated tiem of departure预料动身时间ETDZEconomic and Technologic

33、al Development Zone经济技术开发区ETLTequal to or less than等于或少于ETSestimated time of sailing预料启航时间EUEuropean Union欧盟EUAEuropean 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EXWex works工厂交货价F Fffeet英

34、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

35、 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FAIAFellow 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FASBFinancial Accounting Standards Boards 财务会计标准委员会FATfixed asset transfer 固定资产转

36、移FATfactory acceptance test 工厂验收试验FBforeign 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FCAFellow of the Institute of Chartered Accountants 特许会计师学会会员FCGforeign currency guarantee 外币担保FCL full container load 整货柜装载FCL/L

37、CL full container load/less (than)full container load整装/分卸FCRforwarders cargo receipt 货运代理行收据FCTforwarding agents 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 外商干脆投资FDICFederal Deposit Insurance Corporation 联邦储蓄保

38、险公司FE foreign exchange外汇FE future exchange远期外汇FFFrench franc 法国法郎fibfree into barge驳船上的交货价FIBCfinancial 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FINAfollowing it

39、ems not available 以下项目不行获得FIOfree in and out 自由进出F. I. T free of income tax免交所得税fl.florin 盾FLGfinance lease guarantee 金融租赁担保flt.flat无利息FMV fair market value 合理市价FOfree out 包括卸货费在内的运费fo.folio对折、页码FOBfree 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 trimmin

40、g 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（马路）上交货价ford., fwd forward; forwarded转递FOREXforeign exchange 外汇FOSfree on steamer 蒸汽船上交货（价）FOUOfor 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