(商务英语)缩略语大全.docx

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1、商务英语缩略语大全22Aa accepted 承兑AA Auditing Administration 中国审计署AAA最正确等级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 补遗和订正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A

2、cct.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

3、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/Vadvaloremto(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 perio

4、d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ASRacceptance summary report验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC aver

5、age total cost 平均总本钱ATM at the money 仅付本钱钱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 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/W air waybill 空运提单A/W actual weight 实际重量BBA ba

6、nk 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

7、bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i.bothdatesinclusive,bothdays 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

8、 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 buyers option买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of m

9、aterials用料清单BOO build-operate-own 建筑运营拥有BOOMbuild-operate-own-maintain建筑运营拥有维护BOOT build-operate-own- transfer 建筑运营拥有转让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. bro

10、ker 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Cc. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏温度C.A. charteredaccountant;chief accountant 特许会计师、主任主管会计师C. A. commercial agent 商业代理、

11、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 本钱会计标准c. b., C. B. cash book 现金簿CBD cash before deli

12、very 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 cert

13、ified 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 流淌负债C.M.A.certificedmanagement accountant 注册治理睬计师CMEA,Comecon CouncilforMutual Economic Assistance 经济互助委员会CML capit

14、al 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 Coord

15、inating Committee for Multilateral Export Controls 多边出口掌握协调委员会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

16、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 每一千个为单位的本钱CPP current purchasing power 现行购置力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

17、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 cartag

18、e 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.cumulativepreference (share) 累积优先股cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing du

19、ties 抵消关税、反倾销税C.V.P.analysisCostVolumeProfitanalysis 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DD 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

20、 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 discountedcashflow 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DDBmethod doubledecliningbalance (depreciation) method 双倍递减余额折旧法D. D

21、. 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. dead freight 空舱费D. G dangerous goods 危急货物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

22、& Co. 美国道琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道琼斯工业股票指数DJTADowJonesTransportation 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 最终时限Dls. ; Dol(s); Doll(s) dollars 元DMDeutscheMark;D-mark; Deuts

23、chmark; 德国马克DMCs developing member countries进展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不削减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

24、/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 诞生时间和地点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/sdays after sight(days” sight) 见票后日(付款)ds.; d”s days 日dstn. destinati

25、on 日的地(港)DTC Deposit taking company 承受存款公司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EE. exchange; export 交易所、输出E.&O.E. errorsandomissions 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

26、 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ECEuropeanCommunity;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 cred

27、it 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 估量竣工时间ECU European Currency Unit 欧洲货币单位E/D expo

28、rt declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 估量交割日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 ofHong Kong 港汇指数EET East European Time

29、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EFTAEuropeanFreeTradeArea(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 Euro

30、pean Monetary Fund 欧洲货币基金EMIP equivalentmeaninvestmentperiod 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EMUEuropean Monetary Union欧洲货币联盟enc enclosed 停业encl(s). enclosure 附件encd. enclosed 附件End. ; end. endorsemen

31、t 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

32、 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出口再融资打算ESOP

33、 Employee Stock Ownership Plan 职工持股打算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 估量到达时间ETD estimated tiem of departure 估量动身时间ETDZ Economic and TechnologicalDevelopment Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing

34、估量启航时间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Ff feet 英尺F dealt in flat 无息交易的f. following () 接下页f. fairs 定期集市F. A. face amo

35、unt 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. fre

36、e at factory 工厂交货FAIAFellowoftheAssociationof 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 StandardsBoards 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. fo

37、reign 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FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than)fullcontainer load 整装/分

38、卸FCR forwarder”s cargo receipt 货运代理行收据FCTforwardingagent”scertificateoftransport 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FDICFederalDepositInsurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French fr

39、anc 法国法郎fib free into barge 驳船上的交货价FIBCfinancialinstitutionbuyercredit 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以下工程不行获得FIO free in and out 自由进出F. I. T

40、free of income tax 免交所得税fl. florin 盾娃哈哈 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 freeonboardstowedandtrimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and

41、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)铁路或大路上交货价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 Exchan

42、ge 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

43、Frt. ppd freight prepaid 运费已付FS final settlement 最终结算FSR feasibility study report 可行性争论报告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

44、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Gg 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GAAPgeneralAcceptedAccounting Principles 通用会计准则GAAS GenerallyAcceptedAuditing Stan

45、dard 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 一般日记帐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 总购置力量gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP