商 务 英 语 常 用 缩 略 语 表

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 inclusi 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) 递减余额折旧法
Dd. delivered 交付
DDB method double declining balance (deprec 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 Ind 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 Fa 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 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 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 Internatio 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 Ac 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 con 整装/分卸
FCR forwarder's cargo receipt 货运代理行收据
FCT forwarding agent's certificate of trans 货运代理行领货证
fd. fund 资金
FDB method fixed rate on declining balance 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 poli 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
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
FOBST free on board stowed and trimming 包括清理及平仓的离岸价格
FOCUS Financial and Operations Combined Unifo 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(公路)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 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 rate agreement 远期利率协议
FRCD floating rate certificate of deposit 浮动利率存单
  free case no charge for case 免费事例
FREF fixed rate export finance 固定利率出口融资
Frt. freight 运费
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
frt., forward 期货、远期合约
FS final settlement 最后结算
FService    
FSR feasibility study 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
FV face value 面值
FVA fair value accounting 合理价值法
FWD forward (exchange) contract 远期合约
FX broker foreign exchange broker 外汇经纪人
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
G. A. general agent 总代理商、总代理人
GA go ahead 办理、可行
GAAP general Accepted Accounting Principles 通用会计准则
GAAS Generally Accepted Auditing Standard 通用审计标准
GAC General Administration of Customs 海关总署
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 普通日记帐
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 总购买能力
GR gross revenue 毛收入
gr. (grs.) wt. gross weight 毛重
Gr.Wt. gross weight 毛重
GS gross sales 销售总额
GSP generalised system of preferences 普惠制
GTM good this month 本月有效
GTW good this week 本星期有效
H. in D. C. holder in due course 正当持票人
H.P. horse-power 马力
H.P.N . horse-power nominal 标称马力
HAB house air bill 航空托运单
HAWB house air waybill 航空托运单
HCA historical cost accounting 历史成本会计
hdqrs. headquarters 总部
hg. hectogram 一百公克
HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率
hifo highest-in, first-out 高入先出法
Hi-Q high quality 高质量
HIRCS high interest rate currencies 高利率货币
hi-tech high technology 高技术
HKD Hong Kong dollar 香港元
HKI Hong Kong Index 香港指数
hl. hectoliter 百升
hldg. holding 控股
Hon'd honored 如期支付的
HSCPI Hang Seng Consumer Price Index 恒生消费价格指数
HSI Hang Seng Index 恒生指数
hwevr. however 无论如何
Hz hertz 赫兹
I & A inventory and allocations 库存和分配
I. A. intangible assets 无形资产
I. B. invoice book 发票簿
I. B. I invoice book inward 购货发票簿
I. B. O. invoice book outward 销货发票簿
I. C. U. International Code Used 国际使用的电码
I. F. insufficient fund 存款不足
I. G. imperial gallon 英制加仑
I. R. inward remittance 汇入款项
I/L import licence 进口许可证
I/T income tax 所得税
IAS International Accounting Standard 国际会计标准
IB investment banking 投资银行(业)
IBA International Bank Association 国际银行家协会
IBBR interbank bid rate 银行间报价利率
IBNR incurred but not reported 已发生未报告
IBOR inter-bank offered rate 银行间的拆借利率
ICB international competitive bidding 国际竞标
ICIA International Credit Insurance Associat 国际信用保险协会
ICJ International Court of Justice 国际法庭
ICM international capital market 国际资本市场
ICONs index currency option notes 指数货币期权票据
ICOR incremental capital-output ratio 资本-产出增量比
IDB industrial development bond 工业发展债券
IDB Inter-American Development Bank 泛美开发银行
IDB inter-dealer broker 交易商之间经纪人
IDC intangible development cost 无形开发成本
IDR international depositary receipt 国际寄存单据
IE indirect export 间接出口
IFB invitation for bids 招标邀请
IL, I/L import licence 进口许可证
ILC irrevocable letter of credit 不可撤销信用证
IMF International Monetary Fund 国际货币基金组织
imp. import 进口,输入
in trans (I. T.) in transit. 在(运输)途中
Inc. incorporated 注册(有限)公司
incl. inclusive 包括在内
incldd. included 已包含在内
incldg. including 包含
inl. haul inland haulage 内陆运输费用
INLO in lieu of 代替
Ins, ins. insurance 保险
inst. instant 即期、分期付款
Instal., instal. installment 分期付款
Int. interest 利息
Int., int. interest 利息
Inv. invoice 发票
inv., Inv. invoice 发票、付款通知
inv.doc./attach. invoice with document attached 附提货单的发票
Inv't., invt. inventory 存货
I-O input-output 输入--输出
IOU I owe you 借据
IOV inter-office voucher 内部传票
IPN industrial promissory note 工业汇票
IPO initial public offering 首次发售股票
IQ import quota 进口配额
IR Inland Revenue 国内税收
IRA interest rate agreement 利率协议
IRA individual retirement account 个人退休金帐户
IRR interest rate risk 利率风险
IRR internal rate of return 内部收益率
irred. irredeemable 不可赎回的
IRS interest rate swap 利率调期
IS International System 公制度量衡
ISIC International Standard Industrial Class 国际标准产业分类
IT information technology 信息技术
IT international tolerance 国际允许误差
ITC investment tax credit 投资税收抵免
Item    
ITO International Trade Organization 国际贸易组织
ITS intermarket trading system 跨市场交易系统
IV investment value 投资价值
J. A. (J/A) joint account 联合(共管)帐簿
J. D. B. journal day-book 分类日记帐
J. V. joint venture 合资经营企业
J. V. journal voucher 分录凭单
J., Jour. journal 日记帐
J/A joint account 共同帐户
J/F, j/f journal folio 日记帐页数
JVC joint venture company 合资公司
K. D. knocked down 拆散
K. D. knocked down price 成交价格
kg kilogram 千克
kilom. kilometer 千米
kv kilovolt 千 伏
kw kilowatt 千瓦
KWH kilowatt-hour 千瓦小时
L listed (securities) (证券)上市
L&D loss and damage 损失和损坏
L. lira 里拉
L. A. liquid assets 流动资产
L. A. (L/A) letter of authority 授权书
L. B. letter book 书信备查簿
L. I. P. (LIP) life insurance policy 人寿保险单
L. liter 公升
l. s. lump sum 一次付款总额
l. s. t. local standard time 当地标准时间
L.& D. loans and discounts 放款及贴现
L., (Led.) ledger 分类帐
L/C letter of credit 信用证
L/F ledger folio 分类帐页数
L/M list of materials 材料清单
L/T lead time 交付周期
lb pound 磅
LB licensed bank 许可银行
LC (L/C) letter of credit 信用证
LCL/FCL less than container load/full container 拼装/整拆
LCL/LCL less than container load/less than cont 拼装/拼拆
ldg. loading 装(卸)货
LG letter of guarantee 保函
LI letter of interest (intent) 意向书
Li. liability 负债
lifo (LIFO) last in, first out 后进先出法
LINE삭제    
LINE삭제    
LINE삭제    
Line삽입    
LINE추가    
LINE추가    
LIRCs low interest rate currencies 低利率货币
LMT local mean time 当地标准时间
LotSize    
LRP limited recourse project 有限追索项目
LRPF limited recourse project financing 有限追索项目融资
LT long term 长期
Ltd. limited 有限(公司)
M matured bond 到期的债券
M mega- 百万
M milli- 千分之一
m million 百万
M&A merger & acquisition 兼并收购
m. meter, mile 米、英里
M. B. memorandum book 备忘录
M. D. maturity date 到期日
M. D. (M/D) memorandum of deposit 存款(放)单
M. D. malicious damage 恶意损坏
M. F. mutual funds 共同基金
M. M. money market 货币市场
M.O. money order 邮汇
M/.a my account 本人帐户
M/C marginal credit 限界信贷
M/C marginal credit 信贷限额
m/c metallic currency 金属货币
M/D memorandum of deposit 存款单
M/d months after deposit 出票后......月
M/I marine insurance 海险
M/P months after payment 付款后......月
M/s months of sight 见票后.......月
M/T mail transfer 信汇
MA my account 本人帐户
Master    
Mat. maturity 到期日
Max., max maximum 最大量
MBB mortgage-backed bonds 抵押支持的债券
MBO management by objectives 目标管理
MCA mutual currency account 共同货币帐户
MCP mixed credit program 混合信贷计划
mdse. merchandise 商品
MEI marginal efficiency of investment 投资的边际效率
mem. memorandum 备忘录
MERM multilateral exchange rate model 多边汇率模型
MF mezzanine financing 过渡融资
mfg. manufacturing 制造的
MFN most favoured nations 最惠国
mfrs. manufacturers 制造商
mg milligram 毫克
micro one millionth part 百万分之一
min minimum 最低值、最小量
MIP monthly investment plan 月度投资计划
Mk mark 马克
mks. marks 商标
mkt. market 市场
MLR minimum lending rate 最低贷款利率
MLTG medium-and-long-term guarantee 中长期担保
mm millimeter 毫米
MMDA money market deposit account 货币市场存款帐户
MMI major market index 主要市场指数
MNC multinational corporation 跨(多)国公司
MNE multinational enterprise 跨国公司
MO (M. O.) money order 汇票
mo. month 月
MOS management operating system 经营管理制度
Mos. months 月
MP market price 市价
MPC marginal propensity to consume 边际消费倾向
MPS Master Product Schedule  
Mrge.(mtg. ) mortgage 抵押
MRJ materials requisition journal 领料日记帐
MRO maintenance, repair and operation 维护、修理及操作
MRP manufacturer's recommended price 厂商推荐价格
MRP monthly report of progress 进度月报
MRP material requirement planning 原料需求计划
MRP NO    
MRR maintenance, repair and replace 维护、修理和替换
msg message 留言
MT medium term 中期
mthly monthly 每月
MTI medium-term insurance 中期保险
MTN medium-term note 中期票据
MTU metric unit 米制单位
n. net 净值
n. a not available 暂缺
N. A. net assets 净资产
N. A. non-acceptance 不承兑
N. B. nota bene 注意
N. D. net debt 净债务
n. d. no date 无日期
n. d. non-delivery 未能到达
n. e. no effects 无效
n. e. not enough 不足
N. E. S. not elsewhere specified 未另作说明
N. G. net gain 纯收益
N. I. net income 净收益
N. I. net interest 净利息
N. L. net loss 净损失
n. m. nautical mile 海里
N. N. no name 无签名
N. P. notes payable 应付票据
N. Q. A. net quick assets 速动资产净额
N. R. notes receivable 应收票据
N. S. F. (NSF) no sufficient fund 存款不足
N. W. net worth 净值
N. Y. net yield 净收益
N.E. net earnings 净收益
N.P. notary public 公证人
N/C net capital 净资本
N/F no fund 无存款
N/m no mark 无商标
N/P net profit 净利
N/R no responsibility 无责任
NA not applicable 不可行
NC no charge 免费
ND next day delivery 第二天交割
NDA net domestic asset 国内资产净值
NE. no effects 无存款
Neg. Inst., N. I. negotiable instruments 流通票据
negb. negotiable 可转让的、可流通的
nego. negotiate 谈判
net. p. net proceeds 净收入
NFD no fixed date 无固定日期
NFS not for sale 非卖品
NH not held 不追索委托
NIAT net income after tax 税后净收益
NIFO next in, first out 次进先出法
nil nothing 无
NIM net interest margin 净息差
NIT negative income tax 负所得税
NL no load 无佣金
NM no marks 无标记
NNP net national product 国民生产净值
no a/c no account 无此帐户
NO. (no.) number 编号、号数
NOP net open position 净开头寸
NOW a/c negotiable order of withdrawal 可转让存单帐户
NP no protest 免作拒付证书
NPC nominal protection coefficient 名义保护系数
NPL non-performing loan 不良贷款
NPV method net present value method 净现值法
NQB no qualified bidders 无合格投标人
NR no rated (信用)未分等级
NSF check no sufficient fund check 存款不足支票
nt. wt. net weight 净重
NTA net tangible assets 有形资产净值
NTBs non-tariffs barriers 非关税壁垒
ntl no time lost 立即
NTS not to scale 不按比例
NU name unknown 无名
NWC net working capital 净流动资本
NX not exceeding 不超过
o order 订单
o. (O.) offer 发盘、报价
o. a. overall 全面的、综合的
O. B. ordinary business 普通业务
O. B. (O/B) order book 订货簿
o. c. over charge 收费过多
O. E. (o. e. ) omission excepted 遗漏除外
O. F. ocean freight 海运费
O. G. ordinary goods 中等品
O. G. L. Open General License 不限额进口许可证
o. m. s. output per manshift 每人每班产量
O. P. old price 原价格
O. P. open policy 不定额保险单
O. T. overtime 加班
O/a on account 赊帐
o/a on account of 记入......帐户
O/d on demand 见票即付
o/d, o. d.,(O. D.) overdrawn 透支
O/s outstanding 未清偿、未收回的
OA open account 赊帐、往来帐
OAAS operational accounting and analysis sys 经营会计分析制
OB other budgetary 其他预算
OB/OS index overbought/oversold index 超买超卖指数
OBV on-balance volume 持平数量法
OC open cover 预约保险
OD overdraft 透支
OFC open for cover 预约保险
OI original issue 原始发行
OII overseas investment insurance 海外投资保险
ok. all correct 全部正确
Op. Operation  
OperationSet    
opp opposite 对方
opt. optional 可选择的
ord. ordinary 普通的
OS out of stock 无现货
OTC over-the -counter market 市场外交易市场
OVA overhead variance analysis 间接费用差异分析
OW offer wanted 寻购启示
OWE optimum working efficiency 最佳工作效率
oz ounce(s) 盎司
ozws. otherwise 否则
P&A professional and administrative 职业的和管理的
P&I clause protection and indemnity clause 保障与赔偿条款
P&L profit and loss 盈亏,损益
P.0. postal order 汇票
P.A. personal account; private account 个人账户、私人账户
P.A. particular average; power of attorney 单独海损;委托书
p.a., per ann. per annum 每年
P.C.B. petty cash book 零用现金簿
P.O.C. port of call 寄航港,停靠地
P.O.D. place of delivery 交货地点
P.O.D. port of destination; port of discharge 目的港;卸货港
P.O.R. payable on receipt 货到付款
P.P. payback period (投资的)回收期
P.P.I. policy proof of interest 凭保证单证明的保险利益
P/A private account 私人帐户
P/A payment of arrival 货到付款
P/C price catalog; price current 价格目录;现行价格
P/C. price current 时价表
P/E price/earning 市盈率
P/H pier-to-house 从码头到仓库
P/N promissory note 期票
P/N promissory note 期票,本票
P/P posted price (股票等)的牌价
PAC put and call 卖出和买入期权
pat. patent 专利
PAYE pay as you earn 所得税预扣法
PAYE pay as you enter 进入时支付
PBT profit before taxation 税前利润
pc piece; prices 片,块;价格
pcl. parcel 包裹
pd paid 已付
per pro. per procurationem (拉丁)由...代理
PF project finance 项目融资
PFD preferred stock 优先股
Planning T/F    
PMO postal money order 邮政汇票
POE port of entry 报关港口
POP advertising point-of-purchase advertis 购物点广告
POR pay on return 收益
Ppd. prepaid 预付
PR payment received 付款收讫
Process    
PS postscript 又及
PV par value; present value 面值;现值
Q. quantity 数量
q. quarto 四开,四开本
Q.v. quod vide-which see 请查阅
q.v. quod vide (which see) 参阅
Q.y. query 查核
QB qualified buyers 合格的购买者
QC quality control 质量控制
QI quarterly index 季度指数
qr. quarter 四分之一,一刻钟
QT questioned trade 有问题交易
QTIB Qualified Terminal Interest Property Tr 附带可终止权益的财产信托
quad. quadruplicate 一式四份中的一份
quotn. quotation 报价
R option not traded 没有进行交易的期权
R&A rail and air 铁路及航空运输
R&D research and development 研究与开发
R&T rail and truck 铁路及卡车运输
R&W rail and water 铁路及水路运输
r. rate; rupee; ruble 比率;卢比;卢布
R. response; registered; return 答复;已注册;收益
r.d. running days=consecutive days 连续日
R.I. re - insurance 再保险
R/A refer to acceptor 洽询(汇票)承兑人
R/D refer to drawer (银行)洽询出票人
R/G    
RAD research and development 研究和开发
RAM diverse annuity mortgage 逆向年金抵押
RAN revenue anticipation note 收入预期债券
RB regular budget 经常预算
RCA relative comparative advantage 相对比较优势
RCMM registered competitive market maker 注册的竞争市场自营商
rcvd. received 已收到
RDTC registered deposit taking company 注册接受存款公司
Re. subject 主题
re. with reference to 关于
recd. received 收到
RECEIVED B/L received for shipment bill of lading 待装云提单
REER real effective exchange rate 实效汇率
ref. referee; reference; refer(red) 仲裁者;裁判;参考;呈递
REO real estate owned 拥有的不动产
REP import replacement 进口替代
REP Office representative office 代办处,代表处
REPO, repu, RP Repurchase Agreement 再回购协议
req. requisition 要货单,请求
Rev.    
REVOLVER revolving letter of credit 循环信用证
REWR read and write 读和写
RG Routing Group  
RIEs recognized investment exchanges 认可的投资交易(所)
Rl roll 卷
RLB restricted license bank 有限制牌照银行
rm room 房间
RM remittance 汇款
RMB RENMINBI 人民币,中国货币
RMS Royal Mail Steamer 皇家邮轮
RMSD Royal Mail Special Delivery 皇家邮政专递
RMT Rail and Maritime Transport Union 铁路海运联盟
ROA return on asset 资产回报率
ROC return on capital 资本收益率
ROE return on equity 股本回报率
ROI return on investment 投资收益
ROP registered option principal 记名期权本金
ro-ro roll-on/roll-off vessel 滚装船
ROS return on sales 销售收益率
RPB Recognized Professional Body 认可职业(投资)机构
RPI retail price index 零售物价指数
RPM resale price maintenance 零售价格维持措施(计划)
rpt. repeat 重复
RRP Reverse Repurchase Agreement 逆回购协议
RSL rate sensitive liability 利率敏感性债务
RSVP please reply 请回复
RT Royalty Trust 特权信托
RTM registered trade mark 注册商标
Rto ratio 比率
RTO round trip operation 往返作业
RTS rate of technical substitution 技术替代率
RTW right to work 工作权利
RUF revolving underwriting facility 循环式包销安排
RYL referring to your letter 参照你方来信
RYT referring to your telex 参照你方电传
s second; shilling 秒;第二;先令
S signed 已签字
S split or stock divided 拆股或股息
S/N Serial Number  
SA semi-annual payment 半年支付
SA South Africa 南非
SAA special arbitrage account 特别套作账户
SAB special assessment bond 特别估价债券
sae stamped addressed envelope 已贴邮票、写好地址的信封
SAFE State Administration of Foreign Exchang 国家外汇管理局
SAIC State Administration for Industry and C (中国)国家工商行政管理局
SAP Statement of Auditing Procedure 《审计程序汇编》
SAR Special Administrative Region 特别行政区
SAS Statement of Auditing Standard 《审计准则汇编》
SASE self-addressed stamped envelope 邮资已付有回邮地址的信封
SAT (China) State Administration of Taxati (中国)国家税务局
SATCOM satellite communication 卫星通讯
SB sales book; saving bond; savings bank 售货簿;储蓄债券;储蓄银行
SB short bill 短期国库券;短期汇票
SBC Swiss Bank Corp. 瑞士银行公司
SBIC Small Business Investment Corporation 小企业投资公司
SBIP small business insurance policy 小型企业保险单
SBLI Savings Bank Life Insurance 储蓄银行人寿保险
SBN Standard Book Number 标准图书号
SC sales contract 销售合同
sc scilicet namely 即
SC supplier credit 卖方信贷
SCF supplier credit finance 卖方信贷融资
SCIRR special CIRR 特别商业参考利率
SCL security characteristic line 证券特征线
SCORE special claim on residual equity 对剩余财产净值的特别要求权
SD standard deduction 标准扣除额
SDB special district bond 特区债券
SDBL sight draft, bill of lading attached 即期汇票,附带提货单
SDH synchronous digital hierarchy 同步数字系统
SDR straight discount rate 直线贴现率
SDRs special drawing rights 特别提款权
SE shareholders' equity 股东产权
SE Stock Exchange 股票交易所
SEA Single European Act 《单一欧洲法案》
SEAF Stock Exchange Automatic Exchange Facil 股票交易所自动交易措施
SEATO Southeast Asia Treaty Organization 东南亚公约组织
sec second(ary); secretary 第二,次级;秘书
SEC special economic zone 经济特区
sec. section 部分
sect. section 部分
Sen senator 参议院
Sept. September 九月
SET selective employment tax 单一税率工资税
SF sinking fund 偿债基金
Sfr Swiss Frank 瑞士法郎
SFS Summary Financial Statements 财务报表概要
Sgd. signed 已签署
sgd. signed 已签署
SHEX Sundays and holidays excepted 星期日和假日除外
SHINC Sundays and holidays included 星期日和假日包括在内
shpd. shipped 已装运
shpg. shipping 正装运
shpt. shipment 装运,船货
Shr. share 股份
SI Statutory Instrument; System of Units 有效立法;国际量制
SIC Standard Industrial Classification 标准产业分类
SIP structured insurance products 结构保险产品
SITC Standard International Trade Classifica 国际贸易标准分类
sk sack 袋,包
SKD separate knock-known 部分散件
SLC standby LC 备用信用证
SMA special miscellaneous account 特别杂项账户
SMEs small and medium-sized enterprises 中小型企业
SMI Swiss Market Index 瑞士市场指数
SML security market line 证券市场线
SMTP supplemental medium term policy 辅助中期保险
SN stock number 股票编号
SOE state-owned enterprises 国有企业
SOF State Ownership Fund 国家所有权基金
SOYD sum of the year's digits method 年数加总折旧法
spec. specification 规格;尺寸
SPF spare parts financing 零部件融资
SPQR small profits, quick returns 薄利多销
SPS special purpose securities 特设证券
Sq. square 平方;结清
SRM standard repair manual 标准维修手册
SRP Salary Reduction Plan 薪水折扣计划
SRT Spousal Remainder Trust 配偶幸存者信托
SS social security 社会福利
ST special treatment (listed stock) 特别措施(对有问题的上市股票)
ST short term 短期
St. Dft. sight draft 即期汇票
STB special tax bond 特别税债务
Std. standard 本价
STIP short-term insurance policy 短期保险单
Stk. stock 存货
sub subscription; substitute 订阅,签署,捐助;代替
Sun Sunday 星期日
sund. sundries 杂货,杂费
sup. supply 供应,供货
t time; temperature 时间;温度
T&E Card travel and entertainment card 旅行和娱乐信用卡
T&H temperature and humidity 温度和湿度
T&M time and material 时间和材料
T. ton; tare 吨;包装重量,皮重
T.B. trial balance 试算表
t.b.a. to be advised; to be agreed; 待通知 ;待同意;
t.b.a. to be announced; to be arranged 待宣布;待安排
t.b.d. to be determined 待(决定)
T.C. traveler's check 旅行支票
t.f. till forbid 直到取消为止
T.M. telegraph money order 电汇票
T.O.P. turn over, please 请翻转
T.Q., t.q. tale quale (拉丁)按现状,现状条件
T.R. tons registered (船舶)注册吨位
T.T.B. telegraphic transfer bought 买入电汇
T.T.S. telegraphic transfer sold 卖出电汇
T/C time charter 定期租船,计时租船
t/km ton kilometer 顿/千米
TA trade acceptance 商业承兑票据
TA transfer agent 过户转账代理人
TA telegraphic address=cable address 电报挂号
TA total asset 全部资产,资产
TAB tax anticipation bill (美国)预期抵税国库券
TACPF tied aid capital projects fund 援助联系的资本项目基金
TAF tied aid financing 援助性融资
TAL traffic and accident loss (保险)交通和意外事故损失
TAT truck-air-truck 陆空联运
TB treasury bond, treasury bill 国库券,国库债券
TBD policy to be declared policy 预保单,待报保险单
TBL through bill of lading 联运提单,直达提单
TBV trust borrower vehicle 信托借款人工具(公司)
TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司
TC telegraph collation 校对电报
TC tariff circular 关税通报
TCI trade credit insurance 贸易信用保险
TCIC technical credit insurance consultants 技术信用保险顾问
TCM traditional Chinese medicine 中国传统医学,中医
TD time deposit 定期存款
TD Treasury Department (美国)财政部
TDA Trade Development Authority 贸易发展当局
TDC Trade Development Council (香港)贸易发展局
TDC technical development corporation 技术开发公司
TDR Treasury Deposit Receipt 国库券存据
Tech technical 技术的
Tel. telephone number 电话号码
telecom telecommunications 通讯
temp temperature; temporary (secretary) 温度;临时(秘书)
TESSA Tax Exempt Special Savings Account 免税特别储蓄帐户
TEU twenty-foot-equipment unit (货柜、集装箱)20英尺当量单位
TF trade finance 贸易融资
tgm. telegram 电报
three T's type, terms, technique 三要素,即交易类型,条件,销售技术
thro., thru. through 经由,通过
Thu. Thursday 星期四
TIP to insure promptness 确保迅速
TIR carnet Transports Internationaux Routie (法国)国际公路运输证
tks. thanks 致谢,感谢
tkt ticket 票
TL time loan; total loss; trade-last 定期贷款;总损失;最后交易
TLO, T.L.O. total loss only=free from/of all averag 全损赔偿险
TLX telex=teleprinter/teletypewriter exchan 电传
TM trademark 商标
TM telegram with multiple addresses 分送电报
TMA Terminal Market Association 最终市场协会
TMO telegraph money order 电汇单
TN treasury note 国库券
TNC transnational/multinational company 跨国公司
TOD time of delivery 发货时间
Tonn. tonnage 吨位(数)
TOP Trade Opportunities Program (美国)贸易机会计划
TPM total productive maintenance 总生产维修(护)制
TPND theft, pilerage, and non-delivery 偷窃及不能送达险
tpo telephoto 电传照片,传真
TQ tariff quota 关税配额
TQC total quality control 全面质量控制
TR telegram restante; trust receipt 留交电报;信托收据
Tr. transfer 过户,转让
trans translated 译本
treas treasurer 会计,出纳,库管,司库
Trip. triplicate 一式三份中的一份
Triple A 3A   3A级,最佳债券评级
TRS terminal receiving system 港外待运仓收货制度
TRT Trademark Registration Treaty 商标注册条约
TSP Total Suspended Particle 总空中悬浮物(污染指标)
TST test 检查,检测
TT Testamentary Trust 遗嘱信托
TT, T/T telegraphic transfer 电汇
TTY teletypewriter 电报打字员
TU Trade Union 工会,职工协会
Tue, Tues Tuesday 星期二
TV terminal value; television 最终价值;电视
TW transit warehouse 转口仓库
TWI training within industry 业内训练
txt. text 课文,电文,正文
Ty. territory 领土,(推销员的)推销区域
U union; upper; fashionable; polite 联盟;上等;时髦;礼貌
U, U. unit; United 单位;联合的;联合(公司)
U.A. unit of account 记账单位,记价单位
U.K./Cont. United Kingdom or Continent 英国或欧洲大陆(港口)
U.K.f.o. United Kingdom for orders 英国沿岸的指定港口
U.L.C.C. ultra large crude carrier 超大型油轮
U/A underwriting account 保险帐户
u/c. undercharge 不足的价钱,少讨的价钱
U/M unscheduled maintenance 计划外维护
U/W, UW underwriters 保险公司,承销人
UBR uniform business rate 统一商业税率
UBS Union Bank of Switzerland 瑞士联合银行
UCP Uniform Customs and Practice (for Docum (跟单信用证)统一惯例与事物
UGT, ugt urgent (电报用语)急电,加急
UHF ultra high frequency 超高频
UIT Unit Investment Trust 单位投资信托
UITF Urgent Issue Task Force (财务报表)紧急补救解释处
Ull. ullage 缺量,损耗
ult. ultimo (拉丁)(商业函电)上月的
UN United Nations 联合国
undelvd. undelivered 未装运的
Univ university 大学
unkwn. unknown. 未知的
unrevd. unreceived 未收到的
UNSYM unsymmetrical 不对称的
UOS unless otherwise specified 除非有特别说明
UPC Uniform Practice Code 《统一作法法典》
UPR unearned premiums reserve 未获得保险金储备
ur. your 你的
US United States; Unlisted securities 美国;未上市证券
USD United States dollar 美元
USG United States gallon 美国加仑
USIT Unit Share Investment Trust 单位股投资信托
USM Unlisted Securities Market 为挂牌(上市)证券市场
UT universal time 世界标准时间,格林威治时间
UUE use until exhausted 用完为止
UV under voltage; ultraviolet 电压不足;紫外线
V.A. value analysis 价值分析
VAB vertical assembly building 垂直装配建筑物
vac vacation 假期
vac. vacant (职位)空缺,(旅馆、公寓)空房间
VAT value added tax 增值税
VC Vice Chairman; Vice Chancellor; Vice Co 副;副首相;副总理;副领事
VD volume deleted 勾销的数量
VE value engineering 价值工程
Veep Vice president 副总裁
VER voluntary export restraint 自愿出口限制
Ves. vessel 船舶
Vid. vide - see 参阅
VIP Very Important Person 贵宾
viz. videlicet, namely (拉丁)即,也就是
VL value line investment survey 价值线投资概览法
V-mail video-mail 声像电子邮讯系统
VOD video on demand 交互电视技术系统
vol. volume 量,额,本,卷,容积
voy. voyage 航海,航程
VQA vendor quality assurance 售主质量保证
VQC vendor quality certification 售主质量确认
VQD vendor quality defect 售主质量缺陷
VRM variable rate mortgage 可变利率抵押
VS/N vendor serial number 售主系列号
VSI vendor shipping instruction 售主船运说明
VSO Voluntary Service Overseas 海外义务服务
VSQ very special quality 特级质量
VSSP vendor standard settlement program 售主标准程序结算
VTC Voting Trust Certificate 股东投票权信托证书
VTP vendor test program 售主检测计划
VTR video tape record 录像带录像
W weight ton 重量吨
W won (韩国)元
W winter mark for load line (船舶)冬季装载线标记
W.A. with average 水渍险,保单独海损险
W.A.C.C.C. Worldwide Air Cargo Commodity Classfica 全球空运商品分类
W.A.I.O.P. W.A. irrespective of percentage 单独海损不计免赔率,单独海损全赔
W.B. water ballast (以)水压载,水压舱
W.B.S. without benefit to/of salvage 不享有获救财产的利益
w.c., W.C. without charge; water closet 免费;洗手间
W.E.T. Western European Time 西欧时间,即格林尼治时间
W.G., w.g. weight guaranteed 保证质量
W.P. without prejudice 不损害(当事人)权利
W.P.A. with particular average=with average 水渍险
W.P.M. words per minute (电传)每分钟字数
W.P.P. waterproof paper packing 防潮纸包装
W.R. war risk 战争险
W.R.=W.W. warehouse receipt=warehouse warrant 仓单,仓库收据
W/Tax withholding tax 预扣税
W/W clause warehouse-to-warehouse clause 仓至仓条款
w/w wall-to-wall 覆盖全部地面的(地毯)
W/W warehouse-to-warehouse 仓至仓
WAEC West African Economic Community 西非经济共同体
WAG wagon 卡车
WAN Wide Area Networks 泛区网络
WASH Washington; washer 华盛顿;洗衣机
WB World Bank 世界银行
WB, W.B. waybill 运送单
WCG working capital guarantee 流动资金担保
WCO World Customs Organization 世界海关组织
WD when distributed (股票)发售时交割
wd. warrented (品质)保证的
wdth. width 广度,宽度
Wed Wednesday 星期三
WEF World Economic Forum 世界经济论坛
wf. wharf 码头
WFOE wholly foreign owned enterprises 外资独资企业
WH watt-hour 每小时瓦特
WHO World Health Organization 世界卫生组织
whs, whse. warehouse 仓库
whsle wholesale 批发 批发
WI when issued (股票)发行时交割
WIP work in progress=goods in progress 在制品
wk week; work 星期;工作
Wky. weekly 每星期的,周刊
wmk watermark 水印
Wmk. water mark 水位标记
WOC without compensation 无补偿
WP weather permitting; word processing 天气允许;文字处理
Wrap worldwide receivables assurance protect 全球应收账款担保措施
WT warrant (股票)认证股
WT watertight (包、盒)不漏水的,防水的
WT, W/T wireless telegraphy, wireless telephone 无线电报;无线电话
wt., wgt. weight 重量
WTO World Trade Organization 世界贸易组织
WW warehouse warrant; with warrants 仓库保证;附认股权
www worldwide web 万维网,全球计算机网
X ex-interest 无利息
X. d., X. div. ex dividend 未付红利
x.a. ex all 无所有权益
x.b., xb; XB ex bonus; extra budgetary 不附(本期)红利;预算外的
X.C., X. cp. ex coupon 无息债券
x.d. ex distribution 不包括(下期股息或红利)分配
X.P. expres paye=extra message paid 额外通讯费付讫;已令函奉上
X-Dis ex-distribution 无分销
X-efficiency   X-efficiency   X效率
XI, X. in, X. int. ex interest 利息除外
XL extra large; extra long 特大;特长
Xm., X'mas Christmas 圣诞节
Xn Christian 基督的
XN, XW ex-warrant 除证
XR, x.r. ex -right 无优惠权认购新股,除权
XS extra small 特小
Xtry. extraordinary 非常的,临时的
XXX international emergency signal 国际紧急信号
Y ex-dividend and sales in full 不计红利,全数出售
y yard; year 码(三英尺);年;日元
Y Yen 元(日本货币单位)
Y Yuan 元(中国货币单位)
Y.A.R. York-Antwerp Rules 约克-安特卫普规则(海险)
YB, yrbk yearbook 年报,年鉴
y'day, yest. yesterday 昨天
YLD yield 收益
YOB year of birth 出生年份
YOD year of death 死亡年份
YOM year of marriage 结婚年份
yr year; your 年;你的
YTB yield to broker 经济商收益
YTC yield to (first) call 至通知赎回时收益
YTM yield to maturity 全期收益,到期收益
z zero; zone 零;区
Z. P. G. zero population growth 人口零增长
ZBA zero bracket amount 零基数预算法
ZBB zero-based budgeting 零基数预算法,免税金额,免征点
ZDD zero defect program 无缺陷计划
ZIP code     邮政编码
ZR zero coupon issue 零息发行
zswk this week 本周
ZT zone time 区时
Z-Time Zebra time=GMT 格林威治时间

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