1、A = Acc.AA = automatic approvalA-1 = a number-oneA. A. R.= against all risksAbbr. = abbreviationAbs. = abstract statementa/c = accountA/C = account currentA.D. =Anno DominiAd. = advertisementa/d = after datead val. = ad valorem (=at value)adv. = adviceAFL-CIO = American Federation of Labor-Congress
2、of Industrial Organizationa. m. = ante meridiemans. = answer, answeredA/P =additional premiumaccount paidauthority to purchaseA.R. = all risksArr. = arrival, arrivedAssmt. = assignmentAsst. =assistantAuct. = auctionA/V = averageA/W = actual weightB/= bag baleBal. = balanceBankcy = bankruptcyB.B. = b
3、ill bookB.C. = before ChristB/D = bank draftB/E= bill of exchangeb.f. = Bona fideB/F = brought forwardB.K. = bankB/L = bill of ladingB/O = bought overBOFT/MOEA = Board of Foreign Trade,Ministry of Economic AffairsB/P = bill of paymentB. P. B. = bank post billB. R. = bills receivableBrkge. = brokerag
4、e承诺，承兑汇票自动承认制优等品质，一流的投保全险省略字，缩写字摘要说明书帐户，计算来往帐公元，西历广告发票后从价通知美国劳工联盟-上午，午前回答，已答追加保费已付帐采购授权书保全险到达，已到转让，配给助理拍卖海损，平均实际重量 袋 包余额破产支票簿公元前，西历纪元前银行汇票商业汇票，进港报表善意的转下页银行帐薄，篮子提单多买经济部国际贸易局-付款支票银行邮政汇票B/S = balance sheetB. V. = book valueB. W. = bonded warehouse应收汇票经纪人，手续费借贷对照表，卖货凭单帐面价格保税仓库C/ = caseC/A = capital acco
5、untCapt. = captainCarr. = carriageCarr.fwd. = carriage forwardCat. = catalogueC. B. = cash bookCert. = certificate certifiedcf. = conferC.F. = cost and freightC.F.C. = cost, freight and commissionc.f.i. = cost, freight and insuranceCH. = clearing house custom housechq. = check, chequecif = c. i. L =
6、 CIF = cost, insurance and freightcif & c. = cost, insurance, freight and commissioncif & i. = cost, insurance, freight and interestCo. = companyC/N = credit note circular note consignment notec/o = carried over care ofC/O = cash order certificate of originC. O. D. = cash on deliveryCom. = commissio
7、nCon. Inv. = consular invoiceConsgt. = consignmentCorp. = corporation C. O. S. = cash on shipment C/P = charter party CTC = Central Trust of China C. T. L = constructive total loss CTPC = China Trade & Productivity Center C. W. O. = cash with order D/A = (1) documents against acceptance (2) days aft
8、er acceptanceD/D = (1) demand draft 箱资本帐户船长客车，输送，运费运费先付商品目录现款出纳薄 证明书 证明讫对照运费在内价运费及佣金在内价-运费及保险费在内价 票据交换所 海关 支票运费及保险费在内价-运费保险费及汇费在内价-运费保险费及利息在内价-公司贷项清单巡回支票寄售通知书转下页 请转交现款支票原产地证明书付款交货手续费，佣金领事发票寄售品公司 付款装运租船契约中央信托局推定全损中国生产力中心(2)documentary draft Dd. = delivered Deb. = debenture Dis. = discount Dishd. = di
9、shonored Div. = dividend D/N = debit note do. = ditto (= the same) D/O = delivery order doz. = dozen D/P = documents against payment Dr. = (1) debtor (2)doctor d. r. = deposit receipt d/s= dayssight D/W = dock warrant d. W. = dead weight E. & O. E. = errors and omissions excepted e. g. = exempli gra
10、tia ( = for example) -付现订购承兑交单 - 承兑后若干日付款即期汇票 跟单汇票已交货 公司债券折扣拒绝支付，拒绝承兑红利，股息借项清单同上提货单一打付款交单借方 博士存款收据见票后，若千日付款仓库保单载重量有错当改-例如-Encl. = enclosureEsq. = Esquireetc. = etcetra (= and so forth)f.a.=f.a.a.=free of all averagef.a.q. = fair average qualityf.a.q.s. = fair average quality of the seasonfav. = favo
11、rF.B.E. = foreign bill of exchangeF.C.S. = F.C.&S. = free of capture and seizureF/D = forward delivery free docksFED/CBC = Foreign Exchange Department Central Bank of Chinaf.g.a. = free of general average f.i.= for instanceFin.stat. = financial statementF.O. = firm offer free oversidef.o.b. = FOB =
12、free on board附件先生(英)，律师(美)等等全损险(全损赔偿)平均中等品质本季中级品-好意，书信外国汇票虏获夺取不赔条款-定期交货 船坞交货中央银行外汇局-不保共同海损(共同海损不赔偿) 例如财务报表f.o.c. = free of chargesf.o.r. = free on railF. P. = floating policyf.p. = fully paid =floating policyf.p.a. = free from particular averageF. R. B. = Federal Reserve BankFrt.= freightf.s. = foir
13、e suireg.a. = general averagegall.= galls = gallong. b.= Gold bondsgr. = grain graingram = gramme（英）gr.wt. = gross weightgs. = guineasg.t.c. = good till cancelledG.V. = grande vitesseH.I.H. = His or Her Imperial HighnessH. O. = head officeHon. Con. = Honorary Consulh. p. n. = horsepower nominalI. B.
14、 = invoice bookib.=id.=ibidem(=in the same place)IBRD = International Bank for Reconstruction and DevelopmentICA = International Cooperation AdministrationICC = International Chamber of Commercei.e. = id est = that isin loc. =in locoin ex. = in extenso (in full length)hi re. = in the matterinsol. =
15、insolvencyinst. = installment = instalment(2)instant (=this month)Instn. = institution instruction int. = interestin trans. = in transitInv. = invoice 稳固报价 输入港船上交货价船上交货价免费火车上交货价船名未定保单 全额付清 船名未定保单不保单独海损(单独海损不赔偿)美国联邦准备银行运费，货物转送电报共同海损加仑黄金证券 0.0648 公克，最小的的重量单位 珍珠的重量单位=50 毫克或 V4 克拉3) 公克=gramme（英）毛重英国金币名取
16、消前有效快车国王，天皇，女王，皇后-总公司名誉领事名义马力发票薄在同处，在同一书( 章)内国际复兴开发银行( 世界银行)-国际合作总署-国际商会-即在地方详细地关于无力付款(1)分期付款(2)本月 设备 通知，指示利息运输中发票I.O.P = irrespective of percentageI.O.U.= I owe youi.q. = idem quod (= the same as)I.Q. = import quota ISB = International Settlement Bankj.a. = jt. a/cJETRO = Japan External Trade Organ
17、izationJI. = journalJr. =juniorkg. = kilo = kilogramkl. = kiloliterkm. = kilometerL C. = L/C = letter of creditL D.Tel. = long-distance telephoneL/G = loss and gainLtd. = Ld. = limitedMax = maximumm/d = months after dateMdse. = merchandiseMemo. = memo = memorandumMessrs. = MessieursMfg. = manufactur
18、ingMgr. = managerMin. = minmumM.I.P. = marine insurance policyMkt. = marketM.O. = money orderM.P. = Member of Parliament military policeM.R. = mates receiptM.S. = mail steamerMSS. = manuscriptsN/A = no advice no account new accountN.B. = nota bene (=take notice) new bondN/E = n. e. = not enoughn.e.i
19、. = non est inventus (= is not found)N. F. = no fundNo. = number免赔额不适用条款借条同上，如同进口配额国际清算银行共同存款，联合户头(=joint account)日本贸易振兴会-细目帐，流水帐年幼者，大学三年级学生，后进者公斤公升公里信用状长途电话损益有限的最大限度发票后月付款商品备忘录，摘要先生们，贵公司，宝号制造经理最小限度海上保险证书市场拨(或汇)款单国会议员宪兵收货单(大副收据)邮轮原稿，手抄本 无通知 无存款 新帐户 注意 新证券不够不在，看不到-N/O = no ordersNom. Cap. = nominal c
20、apitalNo Red. = no reductionN. R. = no riskN/S = not sufficient fundN. Wt. = net weighto/a = on account ofo/c = overchargeopen charter old chartero/d = on demandoverdraftOECD=Organization for Economic Cooperation and DevelopmentOEEC=Organization for European Economic CooperationOJT=on the job traini
21、ngO.K.=all correctO.P.=open policy缺乏资金编号无指示名义资本不减价无危险存款不足净重因为，在 帐户 超载 开口租船契约 旧租船契约 兑现时付款式 透支经济合作发展组织-欧洲经济合作组织-在职训练正确无误，可以，已知统保单O.R. = owners risk official receiverO/No. = order numberO/S = on saleout of stock old styleoz.(ozs.) = ouncep.(pp.) = page (pages)P.A. = particular average personal account
22、power of attorneyp. a. = per annumpayt. = paymentP.& L. = profit and lossp. c. = petty cashPer Pro. = per procurationper s.s. (or m.v., m.s.) =per steamship (or motor-vessel, motorship) = ex s.s.P. L = partial losspm. = prem. = premiump.m. = P.M. = post meridiemP.M. = postmaster post mortem 货主承担风险 法
23、定破产管理人订单编号 出售的 库存缺货 旧式英两页 单独海损 私人存款 委任书每年付款损益杂费，零钱代理的装轮-分损保险费午后 邮政局长 Prime MinisterP.M.O. = postal money orderP.N. = P/N = promissory notep. o. c. = port of callP. O. D. = pay on deliveryp. p. a. = percent per annump. p. s. = post postscriptPR = public relationsPref.Shr. = preference shareprox. = pr
24、oximoP. T. O. = please turn overQ. = quantityQlty. = qualityqt. = quartQ.T. = q.t. = quietQuotn.= quotationq.v.= quod videQy. = quayRecd. = receivedR/D = refer to drawerR.E. =Royal ExchangeRecd Payt = received paymentref. =referencereg. =registeredrem. = remittance remarkR.P. =reponse payee (=reply
25、paid)r.s.v.p. =repondez sil vous plait (=please reply)$ = dollarS. B. = sales booksavings bankSE = system engineeringSig. = signatureS.L. = salvage loss 死后 首相( 总理)(英)邮政拨(或汇) 款单期票暂停港付款交货年利率再者，后记公共关系优先股下月请阅背面数量 (quantity sale = 大量削价出售）品质 (quality control = 品质管制)夸尔 (四分之一加仑或约 1.14 公升)安静的(on the Q.T. = 秘
26、密)报价单参阅码头收讫向发票人查询伦敦交易所款项收讫参阅挂号 汇款 备注回信邮资付讫请回覆-美元 销售帐簿 储蓄银行系统设计签署救难损失S.O = shipping orderships option sellers optionSOP = standing operating procedureS.O.S = save our ship or soulss.p.a.= subject to particular averages.s. = steamshipSurv.= surveyor 装运通知书 船方有权决定 卖方有权决定固定作业程序-海难求救信号以不保单独海损为条件汽船T. = ton
27、 tareT. A. = telegraphic addressT & Dft. = tare and draftT. C. = telegraph collationne till countermandedT. D. O. = transshipment delivery orderTel. = telephone telegramtfr. = transferThro B/L = through bill of ladingT.L.O. = total loss onlyT.R. = telegramme restante trust receiptT.S.V.P. = tournez
28、sil vous plaitT. T. = telegraphic transferU.K. = United KingdomUll. = ullageult. = ultimou/w = underwriterv.g. = verbi gratiavia. = via ( =by way of)VIP = very important personviz = videlicet ( = namely)vs. = versusW. A. = with averageW. B. = water ballastway billW.O. = waiting orderW.P.A. = w.p.a.
29、= with particular aveageW.R. = war risk warehouse receiptx.c. = ex coupon x.in. = ex interest x.d. = ex dividend（英）Xm = Xmas = Christmasx.m.p. = extra message paidXX = good quality XXX= very good qualityXXXX = best qualityYrs. = yours years公证人 吨 皮重电报挂号皮重和包含物 校对电报 至取消为止转船提货单- 电报 电话 转让 股票过户直接提单保全险 待领电报 信托收据请阅背面电汇英国漏损，不足上月保险商例如经由 重要人物，贵宾就是，即对保单独海损险（水渍险） 底货 运货单等候订单保单独海损险（水渍险）- 兵险 仓库收据，存货单无票息 无利息 无红利的 = dividend off（美）圣诞节特别传免费付讫良好品质 极佳品质优等品质 贵公司 若干年
