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BA bank acceptance 银行承兑汇票　　bal. balance 余额、差额　　Bat battery 电池　　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　　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　　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　　bit binary digit 两位数　　b.l., B/L bill of lading 提货单　　B/L original bill of lading original 提货单正本　　BMP bank master policy 银行统一保险　　BN bank note 现钞　　BO branch office 分支营业处　　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.p., B/P bills payable 应付票据　　Br. branch 分支机构　　b.r., B/R bills receivable 应收票据　　b.s., BS, B/S balance sheet 资产负债表　　B/S bill of sales 卖据、出货单　　B.T.T. bank telegraphic transfer 银行电汇　　BV book value 票面价值　　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. D cash against documnet 交单付款　　cap. capital 资本　　CBD cash before delivery 先付款后交货　　C. C. cashier’s check 银行本票　　C. H. custom house 海关　　Chgs charges 费用　　Chq. cheque 支票　　C/I certificate of insurance 保险凭证　　c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费　　Ck. check 支票　　CMO Collateralised Mortgage Obligations 担保抵押贷款债务　　CN consignment note 铁路运单　　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　　c. o. d, C. O. D. cash on delivery 货到付款　　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　　CPI consumer price index 消费者价格指数　　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　　CT cable transfer 电汇　　ct crate 板条箱　　ctge cartage 货运费、搬运费、车费　　Cts. cents 分　　cu cubic 立方　　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　　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/A document against acceptance 承兑交单　　d/a days after acceptance 承兑后......日（付款）　　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　　D. D. D deadline delivery date 交易最后日期　　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 拒付　　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　　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　　DPP damp proofing 防潮的　　D. R.; DR discount rate 贴现率、折扣率　　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) 　　dup.; dupl.; dupte. duplicate 副本　　DVP delivery versus payment 付款交货　　dy.; d/y day; delivery 日、交货 e.a.o.n. except as otherwise noted 除非另有说明　　EC export credit 出口信贷　　EC error corrected 错误更正　　Ec. exempli causa 例如　　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　　ECG Export Credit Guarantee 出口信用担保　　ECI export credit insurance 出口信用保险　　ECT estimated completion time 估计竣工时间　　E/D export declaration 出口申报单　　E. E.; e.e errors excepted 如有错误，可加更正　　EIB Export-Import Bank 进出口银行　　EL export license 出口许可证　　ELI extra low impurity 极少杂质　　EMS express mail service 邮政特快专递　　enc enclosed 停业　　encl(s). enclosure 附件　　EOA effective on or about 大约在.......生效　　EOD every other day 每隔一日　　EPD earliest possible date 最早可能日期　　EPN export promissory note 出口汇票　　EPZ export processing zone 出口加工区　　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　　ex.; exch exchange 汇兑、况换　　excl. exclusive 另外、不在内　　ex cont. from contract 从合同　　Exp. export 出口　　EXW ex works 工厂交货价 f feet 英尺　　f. following (page) 接下页　　F. A freight agent 货运代理行　　FA free alongside 启运港船边交货　　FAC facility 设施、设备　　f.a.c. fast as can 尽快　　F. A. F. free at factory 工厂交货　　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　　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 charges 固定费用　　F. C. future contract 远期合同　　fc. franc 法郎　　FCG foreign currency guarantee 外币担保　　FCL full container load 整柜装载　　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　　FE foreign exchange 外汇　　FE future exchange 远期外汇　　FF French franc 法国法郎　　fib free into barge 船上交货价　　fin. stadg.(stndg.) financial standing 资信状况　　FINA following items not available 以下项目不可获得　　FMV fair market value 合理市价　　FO free out 包括卸货费在内的运费　　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　　FOREX foreign exchange 外汇　　FOW, f. o. w. free on wagon （启运站）火车上交货（价）　　FP fully paid 已全付的　　free case no charge for case 免费事例　　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　　fxd fixed 固定的　　fy. pd. fully paid 全部付讫　　FYI for your information 供您参考估算/费用估算：estimate/cost estimate; 估算类型：types of estimate; 详细估算：是偏差幅度最小的估算，defined estimate; 设备估算：equipment estimate; 分析估算：analysis estimate; 报价估算:proposal estimate; 控制估算：control estimate; 初期控制估算：interim control estimate/initial control estimate 批准的控制估算：initial approved cost 核定估算：check estimate 首次核定估算：first check estimate 二次核定估算：production check estimate 人工时估算：man hour estimate 材料费用/直接材料费用：material cost/direct material cost 设备费用/设备购买费用：equipment cost/purchased cost of equipment 散装材料费用/散装材料购买费用：bulk material cost/purchased cost of bulk material 施工费用：construction cost 施工人工费用：labor cost/construction force cost 设备安装人工费用：labor cost associated with equipment 散装材料施工安装人工费用：labor cost associated with bulk materials 人工时估算定额：standard manhours 施工人工时估算定额：standard labor manhours 标准工时定额：standard hours 劳动生产率：labor productivity/productivity factor/productivity ratio 修正的人工时估算值：adjusted manhours 人工时单价：manhours rate 施工监督费用：cost of construction supervision 施工间接费用：cost of contruction indirects 分包合同费用/现场施工分包合同费用：subcontract cost/field subcontract cost 公司本部费用：home office cost 公司管理费用：overhead 非工资费用：non payroll 开车服务费用：cost of start-up services 其他费用：other cost 利润/预期利润：profit/expected profit 服务酬金：service gains 风险：risk 风险分析：risk analysis 风险备忘录：risk memorandum 未可预见费：contingency 基本未可预见费：average contingency 最大风险未可预见费：maximum risk contingency 用户变更/合同变更：cilent change/contract change 认可的用户变更：approved client change 待定的用户变更：pending client change 项目变更：project change 内部变更：internalchange 批准的变更：authoried change 强制性变更：mandatory change 选择性变更：optional change 内部费用转换：internal transfer 认可的预计费用：anticipated approved cost 涨价值：escalation 项目费用汇总报告：project cost summary report 项目实施费用状态报告：project operation cost status report 总价合同：lump sum contract 偿付合同：reimbursible contract 预算：budget

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