商务英语常用缩写汇编.docx

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商务英语常用缩略语表　　　　　缩写全称中文　　　　　　a accepted 承兑　　A&C addenda and corrigenda 补遗和勘误　　A.C.V actual cash value 实际现金价值　　a.d., a/d after date 开票后、出票后　　a.w. all wool 纯羊毛　　A/c account 帐目　　a/c no. account number 帐户编号、帐号　　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/CS Pay. accounts payable 应付帐款　　A/CS Rec. accounts receivable 应收帐款　　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 all risks 全险　　A/R account receivable 应收帐款　　a/r all risks （保险）全险　　A/R at the rate of 以……比例　　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　　A/W actual weight 实际重量　　A/W air waybill 空运提单　　AA Auditing Administration （中国）审计署　　AAA 　最佳等级　　ABC관리 　　　　abs. abstract 摘要　　Acc. acceptance 往来帐户　　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　　Acpt. acceptance or accepted 承兑　　ACT advance corporation tax 预扣公司税　　ACU Asia Currency Unit 亚洲货币单位　　ad.val.,A/V ad valorem to (according value) 从价　　ADRS asset depreciation range system 固定资产分组折旧法　　Adv. advance 预付款　　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　　Arr. arrivals, arrived 到货、到船　　AS 　　　　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　　B share B share B 股　　b&b bed & breakfast 住宿费和早餐费　　B.B. bill book 出纳簿　　b.b. bearer bond 不记名债券　　B.B., B/B bill book 出纳簿　　B.C. bank clearing 银行清算　　b.c. blind copy 密送的副本　　b.d.i. both dates inclusive, both days inclusive 包括头尾两天　　b.e., B/E bill of exchange 汇票　　b.l., B/L bill of lading 提货单　　b.o.m. bill of materials 用料清单　　b.o.p. balance of payments 收支差额　　b.p., B/P bills payable 应付票据　　B.P.B bank post bill 银行汇票　　b.r., B/R bills receivable 应收票据　　B.rec. bill receivable 应收票据　　B.S. balance sheet 资产负债表　　b.s., BS, B/S balance sheet 资产负债表　　B.T.T. bank telegraphic transfer 银行电汇　　B/B bill bought 买入票据、买入汇票　　B/C bills for collection 托收汇票　　B/D bank draft 银行汇票　　B/D bank draft 银行汇票　　B/D bills discounted 已贴现票据　　b/d brought down 转下页　　B/E bill of exchange 汇票　　B/E bill of entry 报关单　　b/f brought forward 承前　　B/G, b/g bonded goods 保税货物　　B/L bill of lading 提货单　　B/L original bill of lading original 提货单正本　　B/R bank rate 银行贴现率　　B/S bill of sales 卖据、出货单　　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　　BC buyer credit 买方信贷　　Bd. bond 债券　　Bd. bond 债券　　Bds. board 董事会　　BEP breakeven point 保本点、盈亏临界点　　BF bonded factory 保税工厂　　Bfcy. Beneficiary 受益人　　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 book 帐簿　　Bk. bank 银行　　Bk. book 帐册　　Bkg. banking 银行业　　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 　　　　BOM beginning of month 月初　　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　　BOT balance of trade 贸易余额　　BOY beginning of year 年初　　BR bank rate 银行贴现率　　Br. branch 分支机构　　Brok. broker or brokerage 经纪人或经纪人佣金　　BV book value 票面价值　　C / L current liabilities 流动负债　　C cash; coupon; currency 现金、息票、通货　　C centigrade 摄氏（温度）　　C. A. commercial agent 商业代理、代理商　　C. A. consumers’ association 消费者协会　　C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师　　C. A. D cash against documnet 交单付款　　C. A. S. cost accounting standards 成本会计标准　　c. b., C. B. cash book 现金簿　　C. C contra credit 贷方对销　　C. C. cashier’s 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. 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　　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. D. cash on delivery 货到付款　　C. O., C/O cash order 现金汇票、现金订货　　C. P. A certified Public Accountant 注册公共会计师　　C. S. capital stock 股本　　C. W. O. cash with order 订货付款　　C.B. cash book 现金簿　　C.d. cum dividend 附股息报关单　　C.I.F . cost insurance 保险费在内价　　C.o.d . cash on delivery 货到付款　　C.V. P. analysis Cost Volume Profit analysis 本---量---利分析　　C/A capital account 资本帐户　　C/A current account 往来帐　　C/A current assets 流动资产　　c/d carried down 过次页、结转下期　　c/f carry forward 过次页、结转　　C/I certificate of insurance 保险凭证　　c/o carried over 结转后期　　C/R company’s risk 企业风险　　can. cancelled 注销　　cap. capital 资本　　CAPM capital asset pricing model 固定资产计价模式　　CBD cash before delivery 先付款后交货　　CD certificate of deposit 存单　　CG capital gain 资本利得　　CG capital goods 生产资料、资本货物　　Chgs charges 费用　　Chq. cheque 支票　　CIA certified internal auditor 注册内部审计员　　Ck. check 支票　　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　　Co. company 公司　　COBOL Common Business Oriented Language 通用商业语言　　Col. column 帐栏　　Coll. collateral 担保、抵押物　　Coll. collection 托收　　Com. commercial 商业　　Com.; comm. commission 佣金　　Cont. contract 合同　　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　　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...... 　　CR carrier’s risk 承运人风险　　CR cash receipts 现金收入　　CR class rate 分级运费率　　CR current rate 当日汇率、现行汇率　　Cr. credit; creditor 贷方　　CS civil servant; civil service 公务员、文职机关　　CS convertible securities 可转换证券　　CSI customer satisfaction index 顾客满意指数　　csk. cask 木桶　　CT cable transfer 电汇　　CT corporate treasurer 公司财务主管　　ct crate 板条箱　　ctge cartage 货运费、搬运费、车费　　Ctge. cartage 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　　CY calendar year 日历年　　CY container 整装货柜　　CY container yard 货柜堆场、货柜集散场　　Cy. currency 货币　　Cy. currency 货币　　D degree; draft 度、汇票　　D. A. debit advice 欠款报单　　D. B day book 日记帐、流水帐　　D. C. F. method discounted cash flow method 现金流量贴现法　　d. d. dry dock 干船坞　　D. D. D deadline delivery date 交易最后日期　　D. D.; D/D demand draft 即期汇票　　d. f; D. F. dead freight 空舱费　　D. G dangerous goods 危险货物　　D. I. T double income-tax(relief) 双重所得税（免征）　　D. O. G. days of grace 宽限日数　　D. R.; DR discount rate 贴现率、折扣率　　d/a days after acceptance 承兑后......日（付款）　　D/A deposit account 存款帐户　　D/A document against acceptance 承兑交单　　D/D documentary draft 跟单汇票　　D/d; d/d days after date 出票后......日(付款) 　　D/N debit note 清单　　D/O delivery order 发货单　　D/R. deposit receipt 存款收条　　D/W dock warrant 码头仓单　　DB method declining balance (depreciation) method 递减余额折旧法　　Dd. delivered 交付　　DDB method double declining balance (depreciation) method 双倍递减余额折旧法　　Def. deferred 延期　　def. deficit 赤字、亏损　　Deg. degree 等级　　Dely. delivery 交付　　dem. demurrage 滞期费　　Demand T/F 　　　　Depr. depreciation 折旧　　Dft. draft 汇票　　diff. difference 差额　　Dis. discount 折扣、贴现　　dish’d; dishd dishonored 不名誉、拒付　　Div. dividend; division 红利　　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 discretionary limit 无条件限制　　DL direct loan 直接贷款　　DLD deadline date 最后时限　　Dls. 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　　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　　Dols. dollars 美元　　　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 debtor 债务人　　DR deposit receipt 存单、存款收据　　Dr. debit 借记、借方　　dr. drawer 借方　　ds.; d’s days 日　　DS; d/s days after sight(days’ sight) 见票后.......日(付款) 　　dstn. destination 目的地(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. & O. E. errors and omissions excepted 如有错漏，可加更正　　E. E.; e.e errors excepted 如有错误，可加更正　　E. exchange; export 交易所、输出　　E. P. T excess profit tax 超额利润税　　e.a.o.n. except as otherwise noted 除非另有说明　　E.D. ex dividend 股息除外　　E/D export declaration 出口申报单　　Ea. each 每　　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. ex coupon 无息票　　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　　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　　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　　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 European main ports 欧洲主要港口　　EMP end-of month payment 月末付款　　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　　encd. enclosed 附件　　encl(s). enclosure 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　　EPVI excess present value index 超现值指数　　EPZ export processing zone 出口加工区　　Eq. equivalent 等值　　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 Eastern Standard Time 美国东部标准时间　　Est. estate 财产、遗产　　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 cont. from contract 从合同　　ex cp. ex coupon 无息票　　ex div. ex dividend 无股息　　ex.; exch exchange 汇兑、况换　　excl. exclusive 另外、不在内　　Exd. examined 已检? 　　Exp. export 出口　　Exs. expense 费用　　Extd. extend 展期　　EXW ex works 工厂交货价　　f feet 英尺　　F dealt in flat 无息交易的　　f. fairs 定期集市　　f. following (page) 接下页　　F. A freight agent 货运代理行　　F. A. face amount 票面金额　　F. A. fixed assets 固定资产　　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　　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　　F. I. T free of income tax 免交所得税　　f.a.c. fast as can 尽快　　F.O.B . free on board 船上交货单　　F.O.C. free of charge 免费　　F.P. fully paid 付讫　　F.X. foreign exchange 外汇　　F/o for orders 准备出售　　FA free alongside 启运港船边交货　　FAC facility 设施、设备　　Fac. facsimile 影本　　FACT factor analysis chart technique 因素分析图解法　　fad. free delivery (discharge, dispatch) 免费送货　　FAIA Fellow of the Association of International Accountants 国际会计协会会员　　FASB Financial Accounting Standards Boards 财务会计标准委员会　　FAT factory acceptance test 工厂验收试验　　FAT fixed asset transfer 固定资产转移　　FB foreign bank 外国银行　　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　　Fi.t. free of income tax 免所得税　　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　　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

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