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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
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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 coup
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