加拿大外贸
分析证书 certificate of analysis一致性证书 cettificate of conformity
质量证书 certificate of quality
测试报告 test report
产品性能报告 product performance report
产品规格型号报告 product specification report
工艺数据报告 process data report
首样测试报告 first sample test report
价格／销售目录 price ／sales catalogue
参与方信息 party information
农产品加工厂证书 mill certificate
家产品加工厂证书 post receipt
邮政收据 post receipt
重量证书 weight certificate
重量单 weight list
证书 cerificate
价值与原产地综合证书 combined certificate of value adn origin
移动声明Ａ．ＴＲ．１ movement certificate Ａ．ＴＲ．１
数量证书 certificate of quantity
质量数据报文 quality data message
查询 query
查询回复 response to query
订购单 purchase order
制造说明 manufacturing instructions
领料单 stores requisition
产品售价单 invoicing data sheet
包装说明 packing instruction
内部运输单 internal transport order
统计及其他管理用内部单证 statistical and oter administrative internal docu-ments
直接支付估价申请 direct payment valuation request
直接支付估价单 direct payment valuation
临时支付估价单 rpovisional payment valuation
支付估价单 payment valuation
数量估价单 quantity valuation request
数量估价申请 quantity valuation request
合同数量单 contract bill of quantities-BOQ
不祭价投标数量单 unpriced tender BOQ
标价投标数量单 priced tender BOQ
询价单 enquiry
临时支付申请 interim application for payment
支付协议 agreement to pay
意向书 letter of intent
订单 order
总订单 blanket order
现货订单 sport order
租赁单 lease order
紧急订单 rush order
修理单 repair order
分订单 call off order
寄售单 consignment order
样品订单 sample order
换货单 swap order
订购单变更请求 purchase order change request
订购单回复 purchase order response
租用单 hire order
备件订单 spare parts order
交货说明 delivery instructions
交货计划表 delivery schedule
按时交货 delivery just-in-time
发货通知 delivery release
交货通知 delivery note
装箱单 packing list
发盘／报价 offer／quotation
报价申请 request for quote
合同 contract
订单确认 acknowledgement of order
形式发票 proforma invoice
部分发票 partial invoice
操作说明 operating instructions
铭牌 name／product plate
交货说明请求 request for delivery instructions
订舱申请 booking request
装运说明 shipping instructions
托运人说明书(空运) shipper's letter of instructions(air)
短途货运单 cartage order(local transport)
待运通知 ready for despatch advice
发运单 despatch order
发运通知 despatch advice
单证分发通知 advice of distrbution of document．
商业发票 commercial invoice
贷记单 credit note
佣金单 commission note
借记单 debit note
更正发票 corrected invoice
合并发票 consolidated invoice
预付发票 prepayment invoice
租用发票 hire invoice
税务发票 tax invoice
自用发票 self-billed invoice
保兑发票 delcredere invoice
代理发票 factored invoice
租赁发票 lease invoice
寄售发票 consignment invoice
代理贷记单 factored credit note
银行转帐指示 instructions for bank transfer
银行汇票申请书 application for banker's draft
托收支付通知书 collection payment advice
跟单信用证支付通知书 document．ry credit payment advice
跟单信用证承兑通知书 document．ry credit acceptance advice
跟单信用证议付通知书 document．ry credit negotiation advice
银行担保申请书 application for banker's guarantee
银行担保 banker's guarantee
跟单信用证赔偿单 document．ry credit letter of indemnity
信用证预先通知书 preadvice of a credit
托收单 collection order
单证提交单 document． presentation form
付款单 payment order
扩展付款单 extended payment order
多重付款单 multiple payment order
贷记通知书 credit advice
扩展贷记通知书 extended credit advice
借记通知书 debit advice
借记撤消 reversal of debit
贷记撤消 reversal of credit
跟单信用证申请书 document．ry credit application
评论
跟单信用证 document．ry credit
跟单信用证通知书 document．ry credit notification
跟单信用证转让通知 document．ry credit transfer advice
跟单信用证更改通知书 document．ry credit amendment notification
跟单信用证更改单 document．ry credit amendment
汇款通知 remittance advice
银行汇票 banker's draft
汇票 bill of exchange
本票 promissory note
帐户财务报表 financial statement of account
帐户报表报文 statement of account message
保险赁证 insurance certificate
保险单 insurance policy
保险申报单(明细表) insurance declaration sheet (bordereau)
保险人发票 insurer's invoice
承保单 cover note
货运说明 forwarding instructions
货运代理给进口代理的通知 forwarder's advice to import agent
货运代理给出口商的通知 forwarder's advice to exporter
货运代理发票 forwarder's invoice
货运代理收据证明 forwarder's certificate of receipt
托运单 shipping note
货运代理人仓库收据 forwarder's warehouse receipt
货物收据 goods receipt
港口费用单 port charges document．
入库单 warehouse warrant
提货单 delivery order
装卸单 handling order
通行证 gate pass
运单 waybill
通用(多用)运输单证 universal (multipurpose) transport document．承运人货物收据 goods receipt, carriage
全程运单 house waybill
主提单 master bill of lading
提单 bill of lading
正本提单 bill of lading original
副本提单 bill of lading copy
空集装箱提单 empty container bill
油轮提单 tanker bill of lading
海运单 sea waybill
内河提单 inland waterway bill of lading
不可转让的海运单证(通用) non-negotiable maritime transport document．nbsp(generic)
大副据 mate's receipt
全程提单 house bill of lading
无提单提货保函 letter of indemnity for non-surrender of bill of lading
货运代理人提单 forwarder's bill of lading
铁路托运单(通用条款) rail consignment note (generic term)
陆运单 road list-SMGS
押运正式确认 escort official recognition
分段计费单证 recharging document．公路托运单 road cosignment note
空运单 air waybill
主空运单 master air waybill
分空运单 substitute air waybill
国人员物品申报 crew's effects declaration
乘客名单 passenger list
铁路运输交货通知 delivery notice(rail transport)
邮递包裹投递单 despatch note (post parcels)
多式联运单证(通用) multimodal／combined transport document．nbsp(generic)
直达提单 through bill of lading
货运代理人运输证书 forwarder's certificate of transport
联运单证(通用) combined transport document．nbsp(generic)
多式联运单证(通用) multimodal transport document．nbsp(generic)
多式联运提单 combined transport bill of lading／multimoda bill of lading
订舱确认 booking confirmation
要求交货通知 calling foward notice
运费发票 freight invoice
货物到达通知 arrival notice(goods)
无法交货的通知 notice of circumstances preventing delvery (goods)
无法运货通知 notice of circumstances preventing transport (goods)
交货通知 delivery notice (goods)
载货清单 cargo manifest
载货运费清单 freight manifest
公路运输货物清单 bordereau
集装箱载货清单 container manifes (unit packing list)
铁路费用单 charges note
托收通知 advice of collection
船舶安全证书 safety of ship certificate
无线电台安全证书 safety of radio certificate
设备安全证书 safety of equipment certificate
油污民事责任书 civil liability for oil certificate
载重线证书 loadline document．免于除鼠证书 derat document．航海健康证书 maritime declaration of health
船舶登记证书 certificate of registry
船用物品申报单 ship's stores declaration
出口许可证申请表 export licence, application
出口许可证 export licence
出口结汇核销单 exchange control declaration, exprot
T出口单证(海关转运报关单)(欧共体用) despatch note moder T
T1出口单证(内部转运报关单)(欧共体用) despatch note model T1
T2出口单证(原产地证明书) despatch note model T2
T5管理单证(退运单证)(欧共体用) control document．nbspT5
铁路运输退运单 re-sending consigment note
T2L出口单证(原产地证明书)(欧共体用) despatch note model T2L
出口货物报关单 goods declaration for exportation
离港货物报关单 cargo declaration(departure)
货物监管证书申请表 application for goods control certificate
货物监管证书申请表 goods control certificate
植物检疫申请表 application for phytosanitary certificate
植物检疫证书 phytosanilary certificate
卫生检疫证书 sanitary certificate
动物检疫证书 veterinary certifieate
商品检验申请表 application for inspection certificate
商品检验证书 inspection certificate
原产地证书申请表 certificate of origin, application for
原产地证书 certificate of origin
原产地申明 declaration of origin
地区名称证书 regional appellation certificate
优惠原产地证书 preference certificate of origin
普惠制原产地证书 certificate of origin form GSP
领事发票 cosular invoice
危险货物申报单 dangerous goods declaration
出口统计报表 statistical doucument, export
国际贸易统计申报单 intrastat declaration
交货核对证明 delivery verification certificate
进口许可证申请表 import licence, application for
进口许可证 import licence
无商业细节的报关单 customs declaration without commercial detail
有商业和项目细节的报关单 customs declaration with commercial and item detail
无项目细节的报关单 customs declaration without item detail
有关单证 related document．海关收据 receipt (Customs)
调汇申请 application for exchange allocation
调汇许可 foreign exchange permit
进口外汇管理申报 exchange control declaration (import)
进口货物报关单 goods declaration for implortation
内销货物报关单 goods declaration for home use
海关即刻放行报关单 customs immediate release declaration
海关放行通知 customs delivery note
到港货物报关单 cargo declaration (arrival)
货物价值申报清单 value declaration
海关发票 customs invoice
邮包报关单 customs deciaration (post parcels)
增值税申报单 tax declaration (value added tax)
普通税申报单 tax declaration (general)
催税单 tax demand
禁运货物许可证 embargo permit
海关转运货物报关单 goods declaration for customs transit
TIF国际铁路运输报关单 TIF form
TIR国际公路运输报关单 TIR carnet
欧共体海关转运报关单 EC carnet
EUR1欧共体原产地证书 EUR 1 certificate of origin
暂准进口海关文件 ATA carnt
欧共体统一单证 single administrative document．海关一般回复 general response (Customs)
海关公文回复 document．nbspresponse (Customs)
海关误差回复 error response (Customs)
海关一揽子回复 packae response (Customs)
海关计税／确认回复 tax calculation ／confirmation response (Customs)
配额预分配证书 quota prior allocation certificate
最终使用授权书 end use authorization
政府合同 government contract
进口统计报表 statistical document． import
跟单信用证开证申请书 application for document．ry credit
先前海关文件／报文 previous Customs document．message
评论
各类贸易词汇
一般贸易 ordinary trade
易货贸易 barter trade 国家之间不通过货币媒介直接交换货物
补偿贸易 compensation trade 利用外资进口国外技术或设备,用产品偿还
协定贸易 agreement trade 根据各国政府间签订的贸易协定和清算协定进行的贸易
进料加工 processing with imported materials 进口原材料、零部件，加工成品后再出口
来料加工 processing with customer's materials 由国外厂商提供原材料、零部件，由国内厂商按外商要求加工装配，成品交外商销售，加工方收工缴费
出料加工 outward processing 由国内厂商提供原材料、零部件，国外厂商按要求加工装配，成品返销，加工方收取工缴费
寄售贸易 consignment trade 寄售人氢货物运到国外,委托代销人销售
国际租赁 international lease 根据国际租赁契约，出租人将设备租凭给他国承租人使用
边境贸易 frontier trade 边境城镇与接壤国家边境城镇之间及边民互市贸易
转口贸易 entrepot trade 经过转口国进行的进出口贸易
许可贸易 license trade 商标、专利技术、专有技术以许可协议形式进行的贸易
期货贸易 forward trade 通过国际期货市场进行远期商品买卖
承包工程 contract project 承包国外工程技术项目或劳务项目的进出口设备和货物
国际招标 international bid 通过国际招标形式进行的一种进出口贸易
国际展览 international exhibition 通过国际展览会和国际博览会等形式进出口货物
际拍卖 international exhibition 通过国际拍卖进行的一种贸易
国际货款进口 international loan 国际金融机构或外国政府提供贷款项目的进口
归还贷款出口 reimburse loan 国家批准的国际贷款项目通过出口产品来归还贷款
外商投资企业进口 imports by foreign-invested enter-prises 根据国家有关规定,外商投资企业进口货物
外商投资企业出口 exports by foreign-invested enter-prises 根据国家有关规定,外商投资企业出口货物
国际援助 international aid 国际组织或外国政府提供无偿援助的进出口货物
捐赠 donation 台港澳同胞、华侨、民间团体和个人捐赠给我国的物资
赠送 present 外国组织或个人赠送给我国组织或个人的物资
其它贸易 other trade 国际贸易中使用的上述贸易方式之外的贸易方式
海运业务常用缩略语
A/W 全水路 All Water
ANER 亚洲北美东行运费协定 Asia NorthAmerica EastboundRate
B/L 海运提单 Bill of Lading
B/R 买价 Buying Rate
BAF 燃油附加费 Bunker AdjustmentFactor
C&F 成本加海运费 COST AND FREIGHT
C.C 运费到付 Collect
C.S.C 货柜服务费 Container Service Charge
C.Y. 货柜场 Container Yard
C/(CNEE) 收货人 Consignee
C/O 产地证 Certificate of Origin
CAF 货币汇率附加费 Currency Adjustment Factor
CFS 散货仓库 Container Freight Station
CFS/CFS 散装交货（起点/终点）
CHB 报关行 Customs House Broker
CIF 成本，保险加海运费 COST，INSURANCE，FRIGHT
CIP 运费、保险费付至目的地 Carriage and Insurance Paid To
COMM 商品 Commodity
CPT 运费付至目的地 Carriage Paid To
CTNR 柜子 Container
CY/CY 整柜交货（起点/终点）
D/A 承兑交单 Document Against Acceptance
D/O 到港通知 Delivery Order
D/P 付款交单 Document Against Payment
DAF 边境交货 Delivered At Frontier
DDC 目的港码头费 Destination Delivery Charge
DDP 完税后交货 Delivered Duty Paid
DDU 未完税交货 Delivered Duty Unpaid
DEQ 目的港码头交货 Delivered Ex Quay
DES 目的港船上交货 Delivered Ex Ship
Doc# 文件号码 Document Number
EPS 设备位置附加费 Equipment Position Surcharges
Ex 工厂交货 Work/ExFactory
F/F 货运代理 Freight Forwarder
FAF 燃料附加费 Fuel AdjustmentFactor
FAK 各种货品 Freight All Kind
FAS 装运港船边交货 Free Alongside Ship
FCA 货交承运人 Free Carrier
FCL 整柜 Full Container Load
Feeder Vessel/Lighter 驳船航次
FEU 40‘柜型 Forty-Foot Equivalent Unit 40’
FMC 联邦海事委员会 Federal Maritime Commission
FOB 船上交货 Free On Board
GRI 全面涨价 General RateIncrease
H/C 代理费 Handling Charge
HBL 子提单 House B/L
I/S 内销售 Inside Sales
IA 各别调价 Independent Action
L/C 信用证 Letter of Credit
Land Bridge 陆桥
LCL 拼柜 Less Than Container Load
M/T 尺码吨（即货物收费以尺码计费） Measurement Ton
MB/L 主提单 Master Bill Of Loading
MLB 小陆桥，自一港到另一港口 Minni Land Bridge
Mother Vessel 主线船
MTD 多式联运单据 Multimodal Transport Document
N/F 通知人 Notify
NVOCC 无船承运人 Non Vessel OperatingCommon Carrier
O/F 海运费 Ocean Freight
OBL 海运提单 Ocean (or original )B/L
OCP 货主自行安排运到内陆点 Overland Continental Point
OP 操作 Operation
ORC 本地收货费用（广东省收取） Origen Recevie Charges
P.P 预付 Prepaid
PCS 港口拥挤附加费 Port Congestion Surcharge
POD 目地港 Port Of Destination
POL 装运港 Port Of Loading
PSS 旺季附加费 Peak Season Sucharges
S/(Shpr) 发货人 Shipper
S/C 售货合同 Sales Contract
S/O 装货指示书 Shipping Order
S/R 卖价 Selling Rate
S/S Spread Sheet Spread Sheet
SC 服务合同 Service Contract
SSL 船公司 Steam Ship Line
T.O.C 码头操作费 Terminal Operations Option
T.R.C 码头收柜费 Terminal Receiving Charge
T/S 转船，转运 Trans-Ship
T/T 航程 Transit Time
TEU 20‘柜型 Twenty-Foot Equivalent Unit 20’
THC 码头操作费（香港收取) Terminal Handling Charges
TTL 总共 Total
TVC/ TVR 定期定量合同 Time Volume Contract/ Rate
VOCC 船公司 Vessel Operating Common Carrier
W/M 即以重量吨或者尺码吨中从高收费 Weight or Measurement ton
W/T 重量吨(即货物收费以重量计费) Weight Ton
YAS 码头附加费 Yard Surcharges
评论
A----B
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
a.w. all wool 纯羊毛
A/W air waybill 空运提单
A/W actual weight 实际重量
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 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 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 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
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
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 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
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---D
C/- case;currency 现金、息单
C/A capital account 资本帐户
Cat catalogue 目录
C.B cash book 现金簿
C/D custome declartion 现金账
C.d cum dividendo 附股息报关单
Cert certifieate 说明书
C./F carrige forward 转下页
Cge carriage 运费
C.H custom house 海关
C/i certifcate of insurance 保险说明书
C&I cost insurance 保险费在内价
C.I.F 到岸价格
C/O cost order 现金汇票
C/o cash of carried over 转交
c.o.d cash on delivery 货到付款
Com coummerical 商业;佣金
Cont contract 合同
Cr credit;creditor 货方
Ctge cartage 车费
Curt current 本月,现金
Cy currency 货币
D degree; draft 度、汇票
D/A deposit account 存款帐户
D/A document against acceptance 承兑交单
d/a days after acceptance 承兑后......日（付款）
D. A. debit advice 欠款报单
D. B day book 日记帐、流水帐
DB method declining balance (depreciation) method 递减余额折旧法
D. C. F. method discounted cash flow method 现金流量贴现法
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
DDB method double declining balance (depreciation) method 双倍递减余额折旧法
D. D. D deadline 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. G dangerous goods 危险货物
diff. difference 差额
Dis. discount 折扣、贴现
dish'd; dishd dishonored 不名誉、拒付
D. I. T double income-tax(relief) 双重所得税（免征）
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 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
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
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
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.; DR discount 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.; d's days 日
dstn. destination 日的地(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
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E---G
ea. each 每，各
e.e. E.E. error excepted 错误除外
EEC The European Economic Community 欧洲经济共同体
e.g. exempli gratia (for example) 例如
EIB Export-Import Bank 进出口银行
enc., encl. enclosure 附件
E.&O.E. errors and omissions excepted 错误和遗漏不在此限
Esq. Esquire 先生（信内尊称）
ETA estimated time of arrival 预计到达时间
etc., & c. et cetera (and so forth) 等待
ex out of, without 自，无，交货
ex. example, executive, exchange, extract 例子，执行官，外汇，摘要
f feet 英尺
F dealt 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. A freight agent 货运代理行
FA free alongside 启运港船边交货
FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员
FAC facility 设施、设备
f.a.c. fast as can 尽快
FACT factor 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 Association of International Accountants 国际会计协会会员
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
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 capital 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
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
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
F. I. T free of income tax 免交所得税
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
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
FOCUS Financial and Operations Combined Uniform Single Report 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
frt., frgt. forward 期货、远期合约
free case no 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. 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
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
F.X. foreign exchange 外汇
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 gallon; grain; gram (s); gold 加仑；格令；克; 金
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
gal., gall gallon 加仑
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. (grs.) wt. gross weight 毛重
GR gross revenue 毛收入
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
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H----I
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
H. in D. C. holder in due course 正当持票人
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. intangible assets 无形资产
I & A inventory and allocations 库存和分配
IAS International Accounting Standard 国际会计标准
IB investment banking 投资银行（业）
I. B. invoice book 发票簿
IBA International Bank Association 国际银行家协会
IBBR interbank bid rate 银行间报价利率
I. B. I invoice book inward 购货发票簿
IBNR incurred but not reported 已发生未报告
I. B. O. invoice book outward 销货发票簿
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 Association 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
I. C. U. International Code Used 国际使用的电码
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
I. F. insufficient fund 存款不足
IFB invitation for bids 招标邀请
I. G. imperial gallon 英制加仑
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
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., int. interest 利息
inv., Inv. invoice 发票、付款通知
in trans (I. T.) in transit. 在(运输）途中
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
I. R. inward remittance 汇入款项
IRA individual retirement account 个人退休金帐户
IRA interest rate agreement 利率协议
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 Classification 国际标准产业分类
IT information technology 信息技术
IT international tolerance 国际允许误差
I/T income tax 所得税
ITC investment tax credit 投资税收抵免
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
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
I. R. inward remittance 汇入款项
IRA individual retirement account 个人退休金帐户
IRA interest rate agreement 利率协议
IRR interest rate risk 利率风险
IRR internal rate of return&nbs, p; 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 Classification 国际标准产业分类
IT information technology 信息技术
IT international tolerance 国际允许误差
I/T income tax 所得税
ITC investment tax credit 投资税收抵免
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--N
J., Jour. journal 日记帐
J. A. (J/A) joint account 联合（共管）帐簿
J. D. B. journal day-book 分类日记帐
J/F, j/f journal folio 日记帐页数
J. V. joint venture 合资经营企业
J. V. journal v
J. V. journal voucher&nbs
J. V. journal voucher 分录凭单
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. B. letter book 书信备查簿
LB licensed bank 许可银行
lb pound 磅
LC (L/C) letter of credit 信用证
LCL/FCL less than container load/full container load 拼装/整拆
LCL/LCL less than container load/less than container load 拼装/拼拆
L.& D. loans and discounts 放款及贴现
L&D loss and damage 损失和损坏
ldg. loading 装（卸）货
L/F ledger folio 分类帐页数
LG letter of guarantee 保函
Li. liability 负债
LI letter of interest (intent) 意向书
lifo (LIFO) last in, first out 后进先出法
L. I. P. (LIP) life insurance policy 人寿保险单
LIRCs low interest rate currencies 低利率货币
L/M list of materials 材料清单
LMT local mean time 当地标准时间
LRP limited recourse project 有限追索项目
LRPF limited recourse project financing 有限追索项目融资
i. s. lump sum 一次付款总额
i. s. t. local standard time 当地标准时间
LT long term 长期
Ltd. limited 有限（公司）
m million 百万
M matured bond 到期的债券
M mega- 百万
M milli- 千分之一
m. meter, mile 米、英里
M&A merger & acquisition 兼并收购
MA my account 本人帐户
Mat. maturity 到期日
Max., max maximum 最大量
M. B. memorandum book 备忘录
MBB mortgage-backed bonds 抵押支持的债券
MBO management by objectives 目标管理
M/C marginal credit 信贷限额
m/c metallic currency 金属货币
MCA mutual currency account 共同货币帐户
MCP mixed credit program 混合信贷计划
M/d months after deposit 出票后......月
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
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
M. F. mutual funds 共同基金
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
M/I marine insurance 海险
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
M. M. money market 货币市场
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
M/P months after payment 付款后......月
MPC marginal propensity to consume 边际消费倾向
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 material requirement planning 原料需求计划
MRP monthly report of progress 进度月报
MRR maintenance, repair and replace 维护、修理和替换
M/s months of sight 见票后.......月
msg message 留言
MT medium term 中期
M/T mail transfer 信汇
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
评论
n. net 净值
N. A. net assets 净资产
n. a not available 暂缺
N. A. non-acceptance 不承兑
NA not applicable 不可行
N. B. nota bene 注意
NC no charge 免费
N/C net capital 净资本
n. d. no date 无日期
N. D. net debt 净债务
n. d. non-delivery 未能到达
ND next day delivery 第二天交割
NDA net domestic asset 国内资产净值
N.E. net earnings 净收益
n. e. no effects 无效
n. e. not enough 不足
negb. negotiable 可转让的、可流通的
Neg. Inst., N. I. negotiable instruments 流通票据
nego. negotiate 谈判
N. E. S. not elsewhere specified 未另作说明
net. p. net proceeds 净收入
N/F no fund 无存款
NFD no fixed date 无固定日期
NFS not for sale 非卖品
N. G. net gain 纯收益
NH not held 不追索委托
N. I. net income 净收益
N. I. net interest 净利息
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
N. L. net loss 净损失
NL no load 无佣金
n. m. nautical mile 海里
NM no marks 无标记
N. N. no name 无签名
NNP net national product 国民生产净值
NO. (no.) number 编号、号数
no a/c no account 无此帐户
NOP net open position 净开头寸
NOW a/c negotiable order of withdrawal 可转让存单帐户
N/P net profit 净利
NP no protest 免作拒付证书
N. P. notes payable 应付票据
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
N. Q. A. net quick assets 速动资产净额
NQB no qualified bidders 无合格投标人
NR no rated （信用）未分等级
N/R no responsibility 无责任
N. R. notes receivable 应收票据
N. S. F. (NSF) no sufficient fund 存款不足
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
N. W. net worth 净值
NWC net working capital 净流动资本
NX not exceeding 不超过
N. Y. net yield 净收益
NZ$Content$nbsp;New Zealand dollar 新西兰元
评论
O------R
o order 订单
o. (O.) offer 发盘、报价
OA open account 赊帐、往来帐
o/a on account of 记入......帐户
o. a. overall 全面的、综合的
OAAS operational accounting and analysis system 经营会计分析制
OB other budgetary 其他预算
O. B. ordinary business 普通业务
O. B. (O/B) order book 订货簿
OB/OS index overbought/oversold index 超买超卖指数
OBV on-balance volume 持平数量法
o. c. over charge 收费过多
OC open cover 预约保险
o/d, o. d.,(O. D.) overdrawn 透支
OD overdraft 透支
O/d on demand 见票即付
O. E. (o. e. ) omission excepted 遗漏除外
O. F. ocean freight 海运费
OFC open for cover 预约保险
O. G. ordinary goods 中等品
O. G. L. Open General License 不限额进口许可证
OI original issue 原始发行
OII overseas investment insurance 海外投资保险
ok. all correct 全部正确
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
opp opposite 对方
opt. optional 可选择的
ord. ordinary 普通的
OS out of stock 无现货
O/s outstanding 未清偿、未收回的
O. T. overtime 加班
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 penny; pence; per 便士；便士；每
P paid this year 该年（红利）已付
p. pint 品托（1/8加仑）
P.A. particular average; power of attorney 单独海损；委托书
P.A. personal account; private account 个人账户、私人账户
p.a., per ann. per annum 每年
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/A payment of arrival 货到付款
P/C price catalog; price current 价格目录；现行价格
P/E price/earning 市盈率
P/H pier-to-house 从码头到仓库
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
pk peck 配克（1/4蒲式耳）
PMO postal money order 邮政汇票
P.O.C. port of call 寄航港，停*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
POE port of entry 报关港口
POP advertising point-of-purchase advertising 购物点广告
POR pay on return 收益
PR payment received 付款收讫
PS postscript 又及
PV par value; present value 面值；现值
q. quarto 四开，四开本
Q. quantity 数量
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 Trust 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
q.v. quod vide (which see) 参阅
q.y. query 查核
R option not traded 没有进行交易的期权
R. response; registered; return 答复；已注册；收益
r. rate; rupee; ruble 比率；卢比；卢布
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
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/A refer to acceptor 洽询（汇票）承兑人
R/D refer to drawer （银行）洽询出票人
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
r.d. running days=consecutive days 连续日
RDTC registered deposit taking company 注册接受存款公司
Re. subject 主题
re. with reference to 关于
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
REVOLVER revolving letter of credit 循环信用证
REWR read and write 读和写
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 remittance 汇款
rm room 房间
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
评论
S---T
S no option offered 无期权出售
S split or stock divided 拆股或股息
S signed 已签字
s second; shilling 秒；第二；先令
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 Exchange 国家外汇管理局
SAIC State Administration for Industry and Commerce （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 Taxation （中国）国家税务局
SATCOM satellite communication 卫星通讯
SB short bill 短期国库券；短期汇票
SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行
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
Sch schilling （奥地利）先令
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 Facility 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
sect. section 部分
Sen senator 参议院
Sept. September 九月
SET selective employment tax 单一税率工资税
***tuplicate （文件）一式六份中的一份
SEC special economic zone 经济特区
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
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
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 Classification 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
Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了
SOE state-owned enterprises 国有企业
SOF State Ownership Fund 国家所有权基金
sola sola bill, sola draft, sola of exchange （拉丁）单张汇票
sov. sovereign 金镑=20先令
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 semis, one half 一半
SS social security 社会福利
ST short term 短期
ST special treatment (listed stock) 特别措施（对有问题的上市股票）
St. Dft. sight draft 即期汇票
STB special tax bond 特别税债务
STIP short-term insurance policy 短期保险单
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. ton; tare 吨；包装重量，皮重
TA telegraphic address=cable address 电报挂号
TA total asset 全部资产，资产
TA trade acceptance 商业承兑票据
TA transfer agent 过户转账代理人
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
T.B. trial balance 试算表
t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排
t.b.d. to be determined 待（决定）
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
TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司
TC tariff circular 关税通报
TC telegraph collation 校对电报
T.C. traveler's check 旅行支票
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 technical development corporation 技术开发公司
TDC Trade Development Council （香港）贸易发展局
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
t.f. till forbid 直到取消为止
tgm. telegram 电报
three T's type, terms, technique 交易三要素，即交易类型，交易条件，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 Routier （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 average 全损赔偿险
TLX telex=teleprinter/teletypewriter exchange 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
T.O.P. turn over, please 请翻转
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
T.Q., t.q. tale quale （拉丁）按现状，现状条件
TQC total quality control 全面质量控制
TR telegram restante; trust receipt 留交电报；信托收据
T.R. tons registered （船舶）注册吨位
Tr. transfer 过户，转让
traditio symbolia （拉丁）象征性交费
Tranche CD certificate of deposit 份额存单
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
T.T.B. telegraphic transfer bought 买入电汇
T.T.S. telegraphic transfer sold 卖出电汇
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
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/C time charter 定期租船，计时租船
t/km ton kilometer 顿/千米
评论
U----W
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
UAE the Union of Arab Emirates （阿拉伯联合酋长国）阿联酋
Uberrimae fidei of the utmost good faith 最诚信的
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 Documentary Credit) （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
Ultra vires beyond the powers of 超过......的权限（有限公司）
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 refer to 参见
v., vs versus （拉丁）对
V Roman 5; victory; volt （罗马数字）5；胜利；（电压）伏
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 Consul 副主席；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
via. through, by way of 经由，通过
vid vide (see) （拉丁）参看，请看
VIP Very Important Person 贵宾
vis major （拉丁）不可抗力
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; winter mark for load line; won 重量吨；（船舶）冬季装载线标记；（韩国）元
W., w. warehouse; watt; weight; width; week 仓库；瓦特；钟量；宽；星期
W.A. with average 水渍险，保单独海损险
W.A.C.C.C. Worldwide Air Cargo Commodity Classfication 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
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, W.B. waybill 运送单
WB World Bank 世界银行
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
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
W.E.T. Western European Time 西欧时间，即格林尼治时间
wf. wharf 码头
WFOE wholly foreign owned enterprises 外资独资企业
W.G., w.g. weight guaranteed 保证质量
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
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
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
Wrap worldwide receivables assurance protection 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
W/Tax withholding tax 预扣税
WW warehouse warrant; with warrants 仓库保证；附认股权
w/w wall-to-wall 覆盖全部地面的（地毯）
W/W warehouse-to-warehouse 仓至仓
W/W clause warehouse-to-warehouse clause 仓至仓条款
www worldwide web 万维网，全球计算机网
X---Z
X ten dollars （美国俚语）10美元
X ex-interest 无利息
X Roman 10; a kiss; an unknown number, thing, name, etc. （罗马数字）10；一吻；未知数（物、名等等）
X. ten; X; out of 十；X；在外
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-Dis ex-distribution 无分销
X. d., X. div. ex dividend 未付红利
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
X-mark a signature “X”符号签字（盲人或受伤的人可以画“X”作为签字）
Xn Christian 基督的
XN, XW ex-warrant 除证
X.n., X. new ex new 无权要求新股
X.P. expres paye=extra message paid 额外通讯费付讫；已令函奉上
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 Yen 元（日本货币单位）
Y Yuan 元（中国货币单位）
y yard; year; yen 码（三英尺）；年；日元
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
yo-yo stock “悠悠”股票（波动大、不稳定的高价特种股票）
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
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
Z. P. G. zero population growth 人口零增长
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
评论
辛苦了啊,顶一下,以后努力学习啊
评论
8错的哦 THANKS
评论
强啊，我正不知道去那里找呢
谢谢啦，帮你顶下
评论
谢谢,留脚印收藏了.
评论
不错
很有用处
加拿大电商刚从事这行半年，对电子行业不了解，自己整理了些，算是学习，供大家分享，也请大家补充。我毕竟是个文科生，对这方面知识严重欠缺。 DVD:英文全名是Digital Video Disk, 即数字视频光 加拿大电商昨天我把提单复件发给了客户，今天收到了他回信，如下： Dear Nicholas, please send all shipping documents. We will check B/L copy and we will reply ASAP. Thank you Best Regards .........................................
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