1、六、外贸英文常见缩略词CFR(cost and freight) 成本加运费价 T/T(telegraphic transfer) 电汇 D/P(document against payment) 付款交单 D/A (document against acceptance) 承兑交单 C.O (certificate of origin) 一般原产地证 G.S.P.(generalized system of preferences) 普惠制 CTN/CTNS(carton/cartons) 纸箱 PCE/PCS(piece/pieces) 只、个、支等 DL/DLS(dollar/dolla
2、rs) 美元 DOZ/DZ(dozen) 一打 PKG(package) 一包，一捆，一扎，一件等 WT(weight) 重量 G.W.(gross weight) 毛重 N.W.(net weight) 净重 C/D (customs declaration) 报关单 EA(each) 每个，各 W (with) 具有 w/o(without) 没有 FAC(facsimile) 传真 IMP(import) 进口 EXP（export） 出口 MAX (maximum) 最大的、最大限度的 MIN (minimum) 最小的，最低限度 M 或 MED (medium) 中等，中级的 M/V
3、（merchant vessel） 商船 S.S(steamship) 船运 MT 或 M/T(metric ton) 公吨 DOC (document) 文件、单据 INT（international） 国际的 P/L (packing list) 装箱单、明细表 INV (invoice) 发票 PCT (percent) 百分比 REF （reference） 参考、查价 EMS （express mail special） 特快传递 STL.(style) 式样、款式、类型 T 或 LTX 或 TX(telex) 电传 RMB（ren min bi） 人民币 S/M （shipping
4、 marks） 装船标记 PR 或 PRC(price) 价格 PUR (purchase) 购买、购货 S/C（sales contract） 销售确认书 L/C （letter of credit） 信用证 B/L （bill of lading） 提单 FOB （free on board） 离岸价 CIF （cost, insurance &freight） 成本、保险加运费价a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C
5、 account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd. Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. 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 a/c no. acc
6、ount number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advan
7、ce 预付款 ad. val., A/V ad valorem to (according value) 从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the ra
8、te 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 Automati
9、c 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 实际重量七、信用证常见条款及短语（一）Kinds of L/C 信用证类型1.revocable L/
10、C/irrevocable L/C 可撤销信用证/ 不可撤销信用证2.confirmed L/C/unconfirmed L/C 保兑信用证/ 不保兑信用证3.sight L/C/ usance L/C 即期信用证/ 远期信用证4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证5.divisible L/C/ undivisible L/C 可分割信用证/不可分割信用证6.revolving L/C 循环信用证7.L/C with T/T reimburseme
11、nt clause 带电汇条款信用证 8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证9.documentary L/C/clean L/C 跟单信用证/ 光票信用证10.deferred payment L/C/anticipatory L/C 延期付款信用证/预支信用证11.back to back L/reciprocal L/C 对背信用证/对开信用证12.travellers L/C(or: circular L/C) 旅行信用证（二） 、L/C Parties Concerned 有关当事人1.opener 开证人(1
12、)applicant 开证人（申请开证人）(2)principal 开证人（委托开证人）(3)accountee 开证人(4)accreditor 开证人（委托开证人）(5)opener 开证人(6)for account of Messrs 付（某人）帐(7)at the request of Messrs 应（某人）请求(8)on behalf of Messrs 代表某人(9)by order of Messrs 奉（某人）之命(10)by order of and for account of Messrs 奉（某人）之命并付其帐户(11)at the request of and f
13、or account of Messrs 应（某人）得要求并付其帐户(12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示2.beneficiary 受益人(1)beneficiary 受益人(2)in favor of 以（某人）为受益人(3)in ones favor 以为受益人(4)favoring yourselves 以你本人为受益人3.drawee 付款人（或称受票人，指汇票）(1)to drawn on (or :upon) 以（某人）为付款人(2)to value on 以（某人）为
14、付款人(3)to issued on 以（某人）为付款人4.drawer 出票人5.advising bank 通知行(1)advising bank 通知行(2)the notifying bank 通知行(3)advised throughbank 通过 银行通知(4)advised by airmail/cable throughbank 通过银行航空信/电通知6.opening bank 开证行(1)opening bank 开证行(2)issuing bank 开证行(3)establishing bank 开证行7.negotiation bank 议付行(1)negotiatin
15、g bank 议付行(2)negotiation bank 议付行8.paying bank 付款行9.reimbursing bank 偿付行10.the confirming bank 保兑行（三） 、Amount of the L/C 信用证金额1.amount RMB￥ 金额：人民币2.up to an aggregate amount of Hong Kong Dollars 累计金额最高为港币3.for a sum (or :sums) not exceeding a total of GBP 总金额不得超过英镑4.to the extent of HKD 总金额为港币 5.for
16、 the amount of USD 金额为美元6.for an amount not exceeding total of JPY 金额的总数不得超过日元的限度四、The Stipulations for the shipping documents 跟单条款1.available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款2.drafts to be a
17、ccompanied by the documents marked()below 汇票须随附下列注有（）的单据3.accompanied against to documents hereinafter 随附下列单据4.accompanied by following documents 随附下列单据5.documents required 单据要求6.accompanied by the following documents marked()in duplicate 随附下列注有（）的单据一式两份7.drafts are to be accompanied by 汇票要随附（指单据）（五
18、） 、Draft(Bill of Exchange) 汇票1.the kinds of drafts 汇票种类(1)available by drafts at sight 凭即期汇票付款(2)draft(s) to be drawn at 30 days sight 开立 30 天的期票(3)sight drafts 即期汇票(4)time drafts 原期汇票2.drawn clauses 出票条款（注：即出具汇票的法律依据）(1)all drafts drawn under this credit must contain the clause “Drafts drawn Under
19、Bank ofcredit No.dated” 本证项下开具的汇票须注明“本汇票系凭银行年月日第号信用证下开具”的条款(2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp. Bhd .Irrevocable Letter of Credit No.dated July 12, 1978” 汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行 1978 年 7 月 12 日第号不可撤销信用证项下开立”(3)draft(s)
20、drawn under this credit to be marked：“Drawn underBank L/C No.Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭银行年月日（按开证日期）第号不可撤销信用证项下开立”(4)drafts in duplicate at sight bearing the clauses “Drawn underL/C No.dated” 即期汇票一式两份，注明“根据银行信用证号，日期开具”(5)draft(s) so drawn must be in scribed with the number and dat
21、e of this L/C 开具的汇票须注上本证的号码和日期(6)draft(s) bearing the clause： “Drawn under documentary credit No.(shown above) ofBank” 汇票注明“根据银行跟单信用证号（如上所示）项下开立”（六） 、Invoice 发票1.signed commercial invoice 已签署的商业发票in duplicate 一式两份in triplicate 一式三份in quadruplicate 一式四份in quintuplicate 一式五份in sextuplicate 一式六份in sept
22、uplicate 一式七份in octuplicate 一式八份in nonuplicate 一式九份in decuplicate 一式十份2.beneficiarys original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandise, country of origin and any other relevant informatio
23、n. 以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份3.Signed attested invoice combined with certificate of origin and value in 6 copies as required for imports into Nigeria. 以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份4.beneficiary must certify on the invoicehave been sent to the accountee 受益人须在发票上证明，已将寄交开证人5.4
24、% discount should be deducted from total amount of the commercial invoice 商业发票的总金额须扣除 4%折扣6.invoice must be showed: under A/P No. date of expiry 19th Jan. 1981 发票须表明：根据第号购买证，满期日为 1981 年 1 月 19 日 7.documents in combined form are not acceptable 不接受联合单据bined invoice is not acceptable 不接受联合发票七、Bill of L
25、oading 提单1.full set shipping (companys) clean on board bill(s) of lading marked “Freight Prepaid“ to order of shipper endorsed to Bank, notifying buyers 全套装船（公司的）洁净已装船提单应注明“运费付讫” ，作为以装船人指示为抬头、背书给银行，通知买方2.bills of lading made out in negotiable form 作成可议付形式的提单3.clean shipped on board ocean bills of la
26、ding to order and endorsed in blank marked “Freight Prepaid“ notify: importer(openers, accountee) 洁净已装船的提单空白抬头并空白背书，注明“运费付讫”，通知进口人（开证人）4.full set of clean “on board“ bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S Co. calling for shipment from Chi
27、na to Hamburg marked “Freight prepaid“ / “Freight Payable at Destination“ 全套洁净“已装船”提单/ 货运收据作成以我（行）为抬头/空白抬头，空白背书，通知买方 公司，要求货物字中国运往汉堡，注明“运费付讫”/“运费在目的港付 ”5.bills of lading issued in the name of 提单以为抬头6.bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977 提单日期不得早于本证的日期，也不得迟于 1977 年 8 月 15 日7.bill of lading marked notify: buyer, “Freight Prepaid” “Liner terms” “received for shipment” B/L not acceptable 提单注明通知买方， “运费预付”按“班轮条件” ， “备运提单”不接受8.non-negotiable copy of bills of lading 不可议付的提单副本
