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1、(商务英语)缩略语大全A aaccepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 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 补遗和勘误 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. accoun
2、ting 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 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.
3、C.V actual cash value 实际现金价值 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/V ad valorem to (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
4、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 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 ASR acceptance summary report 验收总结报
5、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
6、 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B 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 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
7、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 bills discounted 已贴现票据 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 BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded
8、 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 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
9、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 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.o.p. balance of payments 收支差额 BOT balance of trade 贸易余额
10、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. broker 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C c.cent
11、s分Ccash; coupon; currency现金、息票、通货Ccentigrade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. consumers association消费者协会C/Acapital account 资本帐户C/Acurrent account往来帐C/Acurrent assets流动资产C. A. Dcash against documnet 交单付款can.cancelled注销cap.capital资本CAP
12、Mcapital asset pricing model固定资产计价模式C. A. S.cost accounting standards成本会计标准c. b., C. B. cash book 现金簿CBDcash before delivery先付款后交货C. C. cashiers check银行本票C. Ccontra credit贷方对销c/dcarried down 过次页、结转下期CDcertificate of deposit存单c/f carry forward 过次页、结转CGcapital gain资本利得CGcapital goods 生产资料、资本货物C. H. cu
13、stom house海关C. H. clearing house票据交换所Chgscharges费用Chq.cheque 支票C/Icertificate of insurance保险凭证CIAcertified 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 / Lcurrent liabilities流动负债C. M. A. cert
14、ificed management accountant注册管理会计师CMEA, ComeconCouncil for Mutual Economic Assistance经济互助委员会CMLcapital market line 资本市场线性CMOCollateralised Mortgage Obligations担保抵押贷款债务CMVcurrent market value现时市场价值CNconsignment note铁路运单CNcredit note贷方通知书c/ocarried over结转后期C. O., C/Ocash order现金汇票、现金订货C. O. certifica
15、te of origin产地证明书Cpany公司COBOLCommon Business Oriented Language通用商业语言CoComCoordinating Committee for Multilateral Export Controls 多边出口控制协调委员会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.; mission佣金cont.container集装箱cont., contr. contract契约、合同conv., cv
16、., 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 C. P. Acertified Public Accountant注册公共会计师CPBChina Patent Bureau中国专利局CPIconsumer price index 消费者价格指数CPMcost per thousand 每一千个为单位的成本CPPcurrent purchasing power 现行购买力Cps. coupons息票CPTcarriage paid
17、 to 运费付至.C/Rcompanys risk 企业风险Cr. credit贷记、贷方CRcarriers risk 承运人风险CRcurrent rate当日汇率、现行汇率CRcash receipts 现金收入CRclass rate分级运费率CScivil servant; civil service 公务员、文职机关CSconvertible securities 可转换证券C. S. capital stock 股本CSIcustomer satisfaction index 顾客满意指数csk.cask 木桶CTcorporate treasurer公司财务主管CTcable
18、transfer电汇ctcrate板条箱ctgecartage货运费、搬运费、车费Cts. cents分CTTcapital transfer tax 资本转移税cucubic 立方CUcustoms 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CVconvertible security可转换债券CV
19、Dcountervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 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CYcontainer 整装货柜CYcontainer yard货柜堆场、货柜集散场D D degree; draft度、汇票D/Adeposit account 存款帐户D/Adocument against acceptance承兑交单d/adays after acceptance 承兑后.日（付款
20、）D. A. debit advice欠款报单D. Bday book日记帐、流水帐DB methoddeclining balance (depreciation) method递减余额折旧法D. C. F. methoddiscounted cash flow method现金流量贴现法D/Ddocumentary draft跟单汇票D. D.; D/Ddemand 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DDB methoddouble declining balance (depreciation) met
21、hod双倍递减余额折旧法D. D. Ddeadline delivery date交易最后日期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. Gdangerous goods危险货物diff. difference 差额Dis. discount折扣、贴现dishd; dishddishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divddividend 红利、股息D-JD
22、ow 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 Dont know 不知道DLdirect 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
23、; Deutschmark; 德国马克DMCs developing member countries 发展中国家DNdate number日期号DN; D/N debit note 借记通知单DNRdo not reduce不减少do.; dto.ditto 同上、同前D/Odelivery order 发货单Doc(s)documents凭证、单据、文件doc. att. documents attached 附单据、附件Doc. codedocument code 凭证（单据）编号D. O. G. days of grace 宽限日数DORdate of request 要求日DP; D
24、/Pdocument 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. debit 借记、借方D. R.; DRdiscount 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/s days after sight(days sight)见票后.日(付款)ds.; ds days 日dstn. destination日的地(港
25、)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 E.exchange; export交易所、输出E. & O. E.errors and omissions excepted 如有错漏，可加更正e.a.o.n.except as otherwise noted 除非另有说明EATearnings after tax
26、税后收益EBex budgetary 预算外EBITearnings 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ECerror corrected 错误更正Ec. exempli causa例如Ec. ex coupon 无息票ECA export credit agency出口信贷机构
27、ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECEEconomic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee出口信用担保ECIexport 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E/D export declaration 出口申报
28、单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EDPElectronic Data Processing 电子数据自理E. E.; e.eerrors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong港汇指数EET East European Time 东欧时间EF export finan
29、ce 出口融资EFExchange 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EIBExport-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 F
30、und 欧洲货币基金EMIPequivalent mean investment period 等值平均投资期EMPend-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EMU European Monetary Union 欧洲货币联盟encenclosed 停业encl(s). enclosure附件encd. enclosed 附件End. ; end.endorsement 背书Entd. entered
31、 登记人EOAeffective 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EOQeconomic 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EPOSelectronic point of sale
32、 电子销售点EPR earnings price ratio收益价格比率EPReffective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. Texcess profit tax 超额利润税EPVIexcess present value index 超现值指数EPZ export processing zone 出口加工区ERMexchange rate mechanism 汇率机制ERSExport Refinance Scheme 出口再融资计划ESOPEmployee Stock Ownership Plan
33、职工持股计划Est. estate 财产、遗产EST Eastern Standard Time美国东部标准时间et seq. et sequents 以下ETAestimated 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 E
34、uropean Units of Account 欧洲记帐单位ex.; exchexchange 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F f feet 英尺Fdealt in flat 无息交易的f. following (page)接下页f. fairs定期集市F. A. face amount票面金额F. A. fixed assets固定资产F.
35、 Afreight agent 货运代理行FAfree alongside启运港船边交货FABBFellow of the British Association of Accountants and Auditors英国会计师和审计师协会会员FACfacility设施、设备f.a.c. fast as can尽快FACTfactor analysis chart technique因素分析图解法fad. free delivery (discharge, dispatch)免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Associat
36、ion of International Accountants 国际会计协会会员 F. A. Qfair 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 Standards Boards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.foreign bill of exchange 外国汇票F. C. fixed ca
37、pital 固定资本F. C. fixed charges 固定费用F. C.future contract远期合同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FCLfull container load整货柜装载FCL/LCLfull container load/less (than)full container load 整装/分卸FCR forwarders cargo receipt货运代理行收据FCT forward
38、ing agents certificate of transport货运代理行领货证fd.fund资金FDB methodfixed rate on declining balance method定率递减余额折旧法FDIforeign direct investment外商直接投资FDIC Federal Deposit Insurance Corporation联邦储蓄保险公司FEforeign exchange 外汇FEfuture exchange 远期外汇FF French franc法国法郎fib free into barge 驳船上的交货价FIBC financial ins
39、titution buyer credit policy金融机构买方信贷险FIFOfirst 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F. I. Tfree of income tax 免交所得税fl. florin盾娃哈哈 finance lease gua
40、rantee金融租赁担保flt. flat 无利息FMVfair 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 airportFOB airport(启运）机场交货（价） FOBSTfree 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FOCUSFinancial and Operations Combined Uniform Single Report财务经营综合报告FOKfill or
41、 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., fwdforward; 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 Exchange期货和期权交易所FP floating policy浮动政策FP fully paid已全付的FRA forward ra
42、te 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 caseno 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Frt. ppdfreight prepaid 运费已付FS final settlement 最后结算FSRfeasibility study
43、 report可行性研究报告FTW free trade wharf码头交易FTZ free trade zone自由贸易区fut. futures 期货、将来FVface value面值FVAfair value accounting合理价值法FWD forward (exchange) contract远期合约F.X. foreign exchange 外汇FX brokerforeign exchange broker外汇经纪人fxd fixed固定的FXRN fixed rate note定息票据FYfiscal year (financial year)财政（务）年度fy. pd. fully paid全部付讫FYI for your information供您参考G g gallon; grain; gram (s); gold加仑；格令；克; 金G. A. general agent总代理商、总代理人GAgo ahead办理、可行GAAP general Accepted Accounting Princip