1、外贸常见英文缩略词 A-GA at 每a.a.r against all risks 全险a/c account 帐目A/C account current 往来帐目acc acceptance;accepted 承兑;已承兑a.g.b a good brand 任何名牌a/o account of 记入.帐目a.p. additional premium 附加保险a.r. all risks 全险A/S;acc/s account sales 售货清单av;A/V average 平均数BBB bill book 出纳簿B/D bank draft 银行汇票bd. bond 债券bds. b
2、oards 董事会B/E bill of exchange 汇票bk. bank book 帐簿bkg. banking 银行业B/L bill of lading 提货单B.P.B bank post bill 银行汇票BR bank rate 银行贴现率B/R;b.r. bill receivable 应收票据B.S;b.s. balance sheet 资产负债表bt bought 购入CC currency,coupon 现金,息单 C/A capital account 资本帐户CAD cash against document 凭单付款canclg. cancelling 取消ca
3、t. catalogue 目录CB cash book 现金簿CD cash dividend 现金折扣c.d. cum dividend 付股息报关单C and D collection and delivery 收款发货cert. certificate 证明C/F carried forward 转下页cge. carriage 运费CH custom house 海关ch.ppd charges prepaid 预付费c/l certificate insurance 保险证明书c佣金cont. contract 合同cr. credit 货方ctge cartage 车费cur. c
4、urrent 本月;现付CWO cash with order 订货即付款cy. currency 货币DD/C. deviation 贴现dd. delivered 交付de. deferred 延期deg. degree 等级dft. draft 汇票div dividend;division 红利;部门D/N debit note 欠单;借项清单dols. dollars 美元D/P documents against payment 付款交单dr. debtor drawer 债务人,借方d.r. dock receipt 存款收条D/W deposit warrant 码头仓单del
5、y. delivery 交付Eea. each 每e.d. ex dividend 股息除外eq. equivalent 等值exd. examined 已检查exs. expenses 费用Ff.i.t. free of income tax 免所得税FOB free on board 离岸价格F/O for order 准备出售f.p;FP fully paid 付讫frt. freight 运费Ggrs.wt gross weight 毛重g.t.c. good till cancelled 未注销前有效H-Z1HHp horse power 马力h.p.n. horse power n
6、ominal 标称马力IIB invoice book 发票簿ib ibidem(in the same place) 同前;出处同上id idem(the same) 同上i.e. id est(that is) 即,就是I/L import licence 进口许可证int. interest 利息inv. invoice 发票IOU I owe you 借据,欠条JJ/A joint account 共同帐户LL/C letter of credit 信用证led. ledger 总帐簿LIP life insurance policy 人寿保险单LS locus sigil(place
7、 of seal) 盖印处MMA my account 本人帐户M/C marginal credit 限界信贷M/D memorandum of deposit 存款单min minimum,minute 最低额;分钟mks. marks 商标Mo money order 邮汇mos. months 月NNE;n/e no effects 无存款N/D no dated 未注明日期n/f.n.f no funds 无款NM no mark 无商标;无标志NP notary public 公证人OOA on account of 因为o/d on demand 见票即付PPA private
8、account 私人帐户P/C price current 时价表pc. prices;piece 价格;个p.c.b petty cash book 零用现金簿pkg. package 包裹P/N promissory note 期票PO postal order 汇票POB post office box 邮政信箱ppd. prepaid 预付pref. preference or preferred 优先prox. proximo(of the next month) 下月(拉)P.T.O. please turn over 转下页Qq.v. quod vide(which see) 请
9、查阅q.y. query 查核RR/D refer to drawer(banking) 请与出票接洽re. with referece to 关于recd. received 收到r.i. reinsurance 再保险r.l receipt for a loan 借据;欠条RSVP reply please 候复sect. section 部分sgd signed 已签署shr. share 股份std. standard 标准,本价stk. stock 存货,股票TTMO telegraph 电汇票 TT;T/T telegraphic transfers 电汇汇票VV;VS versu
10、s(against) 对,相反vid vide(see) 参阅viz. videlicet(namely) 即v.i vending list 售货清单Ww.r.t. with regard to 关于外贸常见英文缩略词 1 C&F(cost&freight)成本加运费价 2 T/T(telegraphic transfer)电汇 3 D/P(document against payment)付款交单 4 D/A (document against acceptance)承兑交单 5 C.O (certificate of origin)一般原产地证 6 G.S.P.(generalized
11、system of preferences)普惠制 7 CTN/CTNS(carton/cartons)纸箱 8 PCE/PCS(piece/pieces)只、个、支等 9 DL/DLS(dollar/dollars)美元 10 DOZ/DZ(dozen)一打 11 PKG(package)一包，一捆，一扎，一件等 12 WT(weight)重量 13 G.W.(gross weight)毛重 14 N.W.(net weight)净重 15 C/D (customs declaration)报关单 16 EA(each)每个，各 17 W (with)具有 18 w/o(without)没有
12、 19 FAC(facsimile)传真 20 IMP(import)进口 21 EXP（export)出口 22 MAX (maximum)最大的、最大限度的 23 MIN (minimum)最小的，最低限度 24 M 或 MED (medium)中等，中级的 25 M/V（merchant vessel)商船 26 S.S(steamship)船运 27 MT 或 M/T(metric ton)公吨 28 DOC (document)文件、单据 29 INT（international)国际的 30 P/L (packing list)装箱单、明细表 31 INV (invoice)发票
13、32 PCT (percent)百分比 33 REF （reference)参考、查价 34 EMS （express mail special)特快传递 35 STL.(style)式样、款式、类型 36 T 或 LTX 或 TX(telex)电传 37 RMB（renminbi)人民币 38 S/M （shipping marks)装船标记 39 PR 或 PRC(price) 价格 40 PUR (purchase)购买、购货 41 S/C（sales contract)销售确认书 42 L/C （letter of credit)信用证 43 B/L （bill of lading)提
14、单 44 FOB （free on board)离岸价 45 CIF （cost,insurance&freight)成本、保险加运费价 补充： CR=credit 贷方，债主 DR=debt 借贷方 （注意：国外常说的 debt card，就是银行卡，credit card 就是信誉卡。这里都是指银行和财务公司说的，你的银行卡，是你将钱放入银行，银行是“借贷方”，所以叫做 debt 卡。用 credit 卡，是你从银行或者财政公司借钱，银行或公司是“贷方”，所就叫 credit.） Exp=Expense 花费，费用 O/H=overhead 常用开支 TC=total cost 总费用 FC=fixed cost 常设费用 VC=variable cost 变动费用 P=profit 竟利润 S=sales 销售总额 Rev=revenue 利润 MC=marginal cost 费用差额 GM=gross margin 毛利 MR=marginal revenue 利润差额 A/R=acount receivable 待收款（销售后，记账以后收取。） A/P=account payable 代付费（花费后记账，以后付费。） PMT=payment 支付款 N/I=net income 纯收入 AMT=amount 数额 DCT=discount 打折
