剑桥商务英语资料大全-商务英语常用缩略语表.docx

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1、h商务英语常用缩略语表h缩写aaccepted全称中文承兑A&Caddenda and corrigendaA.C.Vactual cash valuea.d., a/dafter datea.w.all woolA/caccounta/c no.account numbera/c, A/Caccounta/c, A/Caccount current A/CS Pay.accounts payable A/CS Rec.accounts receivable A/Paccount paidA/Paccount payableA/Paccounting periodA/Padvise and p

2、ayA/Rall risksA/Raccount receivablea/rall risksA/Rat the rate ofA/S, a/safter sight A/S，acc/saccount sales A/Wactual weightA/Wair waybillAAAuditing AdministrationAAAabs.abstractAcc.acceptanceAcc.acceptance or acceptedAccrd.Intaccrued interestAcct.accountAcct.accountantAcct.accountingAcct.No.account

3、number Acct.Tit.account title ACNair consignmentAcpt.acceptance or acceptedACTadvance corporation taxACUAsia Currency Unit补遗和勘误 实际现金价值开票后、出票后纯羊毛帐目帐户编号、帐号帐户、帐目往来帐户、活期存款帐户应付帐款应收帐款已付账款应付帐款会计期间付款通知全险应收帐款（保险）全险以比例见票即付承销帐、承销清单，售货清单实际重量空运提单（中国）审计署最佳等级摘要往来帐户承兑应计利息 帐户、帐目会计师、会计员会计、会计学 帐户编号、帐号帐户名称、会计科目航空托运单承兑预

4、扣公司税 亚洲货币单位ad.val.,A/Vad valoremto (according value)从价ADRSAdv. Agt. Agt. AJEAmt. Ann. Arr.ASasset depreciation range system advanceagent agreementadjusting journal entries amountannuityarrivals, arrived固定资产分组折旧法预付款代理人协议、契约调整分录 金额、总数年金到货、到船ASAPas soon aspossible尽快ASRass. assimt.acceptance assessmenta

5、ssignmentsummaryreport验收总结报告估征、征税转让、让与ATCaverage total cost平均总成本ATMat the 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ATSAttn. Atty. auct. Aud.Av.automatic transfer service attentionattorney auctionauditor average自动转移服务注意代理人拍卖审计员、审计师平均值B shareb&bB sharebed & breakfa

6、stB 股住宿费和早餐费B.B.bill book出纳簿b.b. B.B., B.C.b.c.bearer bond B/Bbill book bank clearingblind copy不记名债券出纳簿银行清算密送的副本b.d.i.b.e., B/Eboth dates inclusive, both days inclusi 包括头尾两天bill of exchange汇票b.l., B/Lb.o.m.bill of ladingbill of materials提货单用料清单b.o.p.b.p., B/Pbalance of paymentsbills payable收支差额应付票据B

7、.P.Bbank post bill银行汇票b.r., B/RB.rec.bills receivablebill receivable应收票据应收票据B.S.balance sheet资产负债表b.s., BS,B.T.T.B/BB/Sbalance sheetbank telegraphic transferbill bought资产负债表银行电汇买入票据、买入汇票bal. banky. BatBCBd.Bd. Bds. BEPBFBfcy. BHC BISbitBk.Bk.Bk. Bkg. bldg.BMP BN BO BOBOMBOM BOO BOOM BOOT BOT BOY BRB

8、/CB/Dbills for collectionbank draftB/D B/D b/dB/Ebank draftbills discountedbrought down bill of exchangeB/E b/f B/G,B/Lb/gbill of entry brought forward bonded goodsbill of ladingB/LB/Roriginalbill of lading originalbank rateB/S BAbill of salesbank acceptancebalance bankruptcy battery buyer credit bo

9、ndbond boardbreakeven point bonded factory BeneficiaryBank Holding CompanyBank of International Settlements binary digitbank book bankbook banking buildingbank master policy bank notebranch office buyers optionbeginning of month build-operate-ownbuild-operate-own-maintain build-operate-own- transfer

10、 balance of tradebeginning of year bank rate托收汇票 银行汇票 银行汇票 已贴现票据转下页汇 票 报关单承前保税货物提货单提货单正本 银行贴现率 卖据、出货单银行承兑汇票余额、差额 破产、倒闭 电池买方信贷债 券 债 券 董事会保本点、盈亏临界点保税工厂受益人银行控股公司国际清算银行两位数帐 簿 银 行 帐 册 银行业大厦银行统一保险钞票分支营业处买者选择交割期的远期合同月初建造-运营-拥有建造-运营-拥有-维护建造-运营-拥有-转让贸易余额年初银行贴现率Br.branch分支机构Brok. BVC / L CCC. A.C. A.broker or

11、 brokerage book valuecurrent liabilities cash; coupon; currency centigradecommercial agent consumers associationchartered accountant; chief accountant经纪人或经纪人佣金票面价值流动负债现金、息票、通货摄氏（温度）商业代理、代理商消费者协会特许会计师、主任（主管）会计C. A.师C. A. DC. A. S.cash against documnet cost accounting standards交单付款成本会计标准c. b., C. B. c

12、ash book现金簿C.Ccontra credit贷方对销C.C.cashiers check银行本票c.cents分C.H.clearing house票据交换所C.H.custom house海关c. i. f. , C. I. cost, insurance and freight到岸价，货价+保险+运费F.C.I.T.comprehensive income tax综合所得税C.L.call loan短期拆放C.M.A.certificed management accountant注册管理会计师C.O.certificate of origin产地证明书c. o. d, C. O

13、.cash on deliveryD.货到付款C. O., C/Ocash order现金汇票、现金订货C. P. AC. S.C. W. O.certified Public Accountant capital stockcash with order注册公共会计师股本订货付款C.B.cash bookC.d.cum dividendC.I.F .cost insuranceC.o.d .cash on delivery现金簿附股息报关单保险费在内价货到付款C.V. P.C/AanalysisCostcapital accountVolume Profit analysis本-量-利分析资

14、本帐户C/A C/A c/d c/f C/I c/o C/Rcan.current account current assets carried down carry forward certificate of carried over companys riskcancelledinsurance往 来 帐 流动资产过次页、结转下期过次页、结转保险凭证结转后期企业风险注销cap. CAPMCBDcapitalcapital asset pricing modelcash before delivery资本固定资产计价模式先付款后交货CDcertificate of deposit存单CGc

15、apital gain资本利得CGChgs Chq.capital goods chargescheque生产资料、资本货物费用支票CIACk. CML CMO CMV CN CNCo. COBOLCol.certified internal auditor checkcapital market lineCollateralised Mortgage Obligations current market valueconsignment note credit note companyCommon Business Oriented Languagecolumn注册内部审计员支票资本市场线性

16、担保抵押贷款债务现时市场价值铁路运单 贷方通知书公司通用商业语言帐栏Coll. Coll.Com.collateral collectioncommercial担保、抵押物托收商业Com.;Cmissioncontract佣金合同cont.container集装箱cont.,contr.contract契约、合同conv., cvt.Cor. Cor. Corp. CP. CPB CPI CPM CPPCps. CPT CR CR CR CRCr.CS CScv., convertible corpuscorrespodent corporation commercial paper Chin

17、a Patent Bureau consumer price index cost per thousandcurrent purchasing power couponscarriage paid to carriers risk cash receipts class rate current rate credit; creditorcivil servant; civil service convertible securities可转换的、可兑换的本金代理行公司商业票据 中国专利局消费者价格指数每一千个为单位的成本现行购买力息票运费付至.承运人风险现金收入 分级运费率当日汇率、现行汇

18、率贷方公务员、文职机关可转换证券CSIcustomer satisfaction index顾客满意指数csk.caskCTcable transferCTcorporate treasurerctcratectgecartageCtge.cartageCts.centsCTTcapital transfer taxcucubicCUcustoms unionscu. cm.cubic centimetercu. in.cubic inchcu. m.cubic metercu. yd.cubic yardcum. pref.cumulative preference (share)cur.

19、curr.currentCVconvertible securityCVDcountervailing dutiesCYcalendar yearCYcontainerCYcontainer yardCy.currencyCy.currencyD degree; draftD. A.debit adviceD. Bday bookD. C. F.method discounted cash flow methodd. d.dry dockD. D. Ddeadline delivery dateD. D.; D/Ddemand draftd. f; D. F.dead freightD. Gd

20、angerous goodsD. I. Tdouble income-tax(relief)D. O. G.days of graceD. R.; DRdiscount rated/adays after acceptanceD/Adeposit accountD/Adocument against acceptanceD/Ddocumentary draft D/d; d/ddays after date D/Ndebit noteD/Odelivery orderD/R.deposit receipt木桶电汇公司财务主管板条箱货运费、搬运费、车费车费分资本转移税立方关税联盟立方厘米立方英寸

21、立 方 米 立方码累积优先（股） 本月、当月可转换债券抵消关税、反倾销税日历年整装货柜货柜堆场、货柜集散场货币货币度、汇票欠款报单日记帐、流水帐现金流量贴现法干船坞交易最后日期即期汇票空 舱 费 危险货物双重所得税（免征） 宽限日数贴现率、折扣率承兑后日（付款）存款帐户承兑交单跟单汇票出票后日(付款)清 单 发货单存款收条D/Wdock warrant码头仓单DBDd.method declining balance (depreciation) 递减余额折旧法delivered交付DDBDef.method double declining balance (deprec 双倍递减余额折旧法

22、deferred延期def.Deg.deficitdegree赤字、亏损等级Dely.delivery交付dem.DemandT/Fdemurrage滞期费Depr.Dft.depreciationdraft折旧汇票diff.Dis. dishd;dishddifferencediscount dishonored差额折扣、贴现 不名誉、拒付Div.dividend; division红利div.; divddividend红利、股息D-JDow Jones & Co.美国道-琼斯公司DJIADow Jones Industrial Average (Stock Ind 道-琼斯工业股票指数D

23、JTADowJonesTransportation Average道-琼斯运输平均数DJUADowJonesUtility Average道-琼斯公用事业平均数DK DL DL DLDDls.Dont know discretionary limit direct loan deadline date dollars不知道无条件限制直接贷款 最后时限 元DMDeutsche Mark; D-mark; Deutschmark;德国马克DMCs DNDN; D/N DNRDoc(s)developing member countries date numberdebit notedo not r

24、educe documents发展中国家日期号借记通知单不减少凭证、单据、文件doc. att.documents attached附单据、附件Doc.code document code凭证（单据）编号Dols.dollars美元DORDP; D/P DPI DPOB DPPDr DRDr.dr.date of requestdocument against payment disposable personal income date and place of birth damp proofingdebtordeposit receipt debitdrawer要 求 日 交单付款个人可

25、支配收入出生时间和地点防潮的债务人存单、存款收据借记、借方借方ds.; ds DS; d/sdstn.daysdays after sight(daysdestinationsight)日见票后日(付款)目的地(港)DTCDeposit taking company接受存款公司DTCdup.; dupl.; DVPdy.; d/y dzE. & O. E.E. E.; e.e E.E. P. T e.a.o.n.E.D.Deposit Trust Company dupte. duplicate delivery versus payment day; deliverydozenerrors

26、and omissions excepted errors exceptedexchange; export excess profit taxexcept as otherwise notedex dividend储蓄信托公司副本付款交货日、交货一打如有错漏，可加更正如有错误，可加更正交易所、输出超额利润税除非另有说明股息除外E/DEa.export declarationeach出口申报单每EATearnings after tax税后收益EBex budgetary预算外EBITearnings before interest and tax扣除利息和税金前收益EBSElectronic

27、 Broking Service电子经纪服务系统EBTearning before taxation税前盈利ECEuropean Community; European Commission 欧洲共同体、欧洲委员会ECexport credit出口信贷ECEc.Ec.error corrected ex couponexempli causa错误更正无息票例如ECAexport credit agency出口信贷机构ECAFEEconomic Commission for Asia and the Fa 亚洲及远东经济委员会ECE ECG ECI ECR ECT ECU ED EDD EDI

28、EDOC EDPEconomic Commission for Europe Export Credit Guaranteeexport credit insurance export credit refinancing estimated completion time European Currency Unitex dividendestimated delivery date electronic data interchange effective date of change Electronic Data Processing欧洲经济委员会出口信用担保 出口信用保险 出口信贷再

29、融资估计竣工时间 欧洲货币单位无红利、除息、股利除外预计交割日电子数据交换有效更改日期电子数据自理EERIEffective Exchange Rate Indexes of Hong 港汇指数EETEast European Time东欧时间EFexport financeEFExchange Fund出口融资外汇基金EFTelectronic funds transfer电子资金转帐EFTAEuropean Free Trade Area (Association) 欧洲自由贸易区（协会）EGM EIB EIL EL ELI EMF EMIP EMP EMP EMS EMS EMUenc

30、encd. encl(s).Extraordinary Genaral Meeting Export-Import BankWB Economic Integration Loan export licenseextra low impurity European Monetary Fundequivalent mean investment period European main portsend-of month payment European Monetary System express mail service European Monetary Union encloseden

31、closed enclosure特别股东大会进出口银行世界银行经济一体化贷款出口许可证极少杂质欧洲货币基金 等值平均投资期欧洲主要港口 月末付款欧洲货币体系邮政特快专递欧洲货币联盟停业附件附件End. ; end.endorsement背书Entd.entered登记人EOAeffective on or about大约在生效EODevery other day每隔一日EOE EOM EOQ EOS EOU EOY EPD EPN EPOS EPR EPR EPS EPVI EPZEuropean Options Exchange end of montheconomic order quan

32、tity end of seasonexport-oriented unit end of yearearliest possible date export promissory note electronic point of sale earnings price ratio effective protection rate earnings per shareexcess present value index export processing zone欧洲期权交易月底最底订货量季末出口型单位年终最早可能日期出口汇票电子销售点 收益价格比率有效保护率每股收益额、每股盈利额超现值指数

33、出口加工区Eq.equivalent等值ERM ERS ESOP ESTEst.et seq. ETAETDexchange rate mechanism Export Refinance Scheme Employee Stock Ownership Plan Eastern Standard Timeestateet sequentsestimated time of arrival estimated tiem of departure汇率机制出口再融资计划职工持股计划美国东部标准时间财产、遗产以下预计到达时间预计出发时间ETDZEconomic and Technological De

34、velopment 经济技术开发区ETLT ETS EU EUAex cont. ex cp. ex div.ex.; exch excl.equal to or less than estimated time of sailing European UnionEuropean Units of Account from contractex coupon ex dividend exchange exclusive等于或少于 预计启航时间欧盟欧洲记帐单位从合同无息票无股息汇兑、况换 另外、不在内Exd.examined已检?Exp. Exs. Extd.EXWf Ff.f.F. AF. A

35、.F. A.F. A. F.F. A. QF. A. S.F. B. E.F. C.F. C.F. C.F. I. T f.a.c. F.O.B .F.O.C.F.P.F.X.F/o FA FACFac.FACTfad.export expense extend ex works feetdealt in flat fairsfollowing (page) freight agent face amount fixed assets free at factoryfair average quality free alongside ship foreign bill of exchange

36、 fixed capitalfixed charges future contract free of income tax fast as canfree on board free of charge fully paid foreign exchange for ordersfree alongside facility facsimilefactor analysis chart technique free delivery (discharge, dispatch)出口费用展期工厂交货价英尺无息交易的定期集市 接下页货运代理行票面金额 固定资产 工厂交货（货品）中等平均质量发运地船

37、边交货价外国汇票 固定资本 固定费用 远期合同 免交所得税尽快船上交货单免费付讫外汇准备出售启运港船边交货设施、设备影本因素分析图解法免费送货FAIA FASBFellow of the Association of Internatio 国际会计协会会员Financial Accounting Standards Boards财务会计标准委员会FATfactory acceptance test工厂验收试验FAT FBfc.fixed asset transfer foreign bankfranc固定资产转移外国银行法郎FCAFellow of the Institute of Chart

38、ered Ac 特许会计师学会会员FCG FCLforeign currency guarantee full container load外币担保 整货柜装载FCL/LCLfull container load/less (than)full con 整装/分卸FCRforwarders cargo receipt货运代理行收据FCTfd. FDBforwarding agents certificate of trans 货运代理行领货证fund资金method fixed rate on declining balance 定率递减余额折旧法FDIforeign direct inves

39、tment外商直接投资FDICFederal Deposit Insurance Corporation联邦储蓄保险公司FE FE FFFi.t.fibforeign exchange future exchange French francfree of income tax free into barge外汇远期外汇法国法郎免所得税驳船上的交货价FIBCfinancial institution buyer credit poli 金融机构买方信贷险FIFOfirst in, first out先进先出法fin.financial standingstadg.(stndg.)资信状况fin

40、. (F/S)stat. financial statement财务报表fin.yr.financial year财政年度FINAfollowing items not available以下项目不可获得FIOfree in and out自由进出fl.florin盾FLGfinance lease guarantee金融租赁担保flt.flat无利息FMVfair 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FOBSTfree on board stowed and trimmi

41、ng包括清理及平仓的离岸价格FOCUSFinancial and Operations Combined Unifo 财务经营综合报告FOKfill or kill要么买进或卖出，要么取消FORfree on rail (or road)铁路或（公路）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 FP FP FRAFutures a

42、nd Options Exchange floating policyfully paidforward rate agreement期货和期权交易所浮动政策已全付的远期利率协议FRCDfloating rate certificate of deposit浮动利率存单FREFfree case no charge for case fixed rate export finance免费事例固定利率出口融资Frt.freight运费frt. & grat. freight and gratuity运费及酬金Frt. fwd Frt. ppd frt.,FSFServiceFSR FTW FTZfut. FV FVA FWDFX broker fxdFXRN FYf