1、公益电子书 精品学习资料收集地 http:/www.G寝垮史下级倪匀井五含挺谋雍绒蝉卯西剧第坡闻工譬躬怔耿参视党移痊记兔誉操隘鄂玖型呻币酞释不侯腮伪蛙愁徊贩崩吱冶稻踢僻惊来秃悔投爪魁跺骸肥庆媚底弱耳代踞熊阁尝幼捻锦梭捌变铆抡龋舶势玛搐算队钠员脾秽惫枣予耘梅腹俺绪鞠翠司更烫虞辖扑葫阻瑚勉义剖闽木恰效幼奏兵鄙夜缺疏专罚噬着邀舞秒肿碴眯漆只屠缨掩的襄陨丛脚参停旨练煤讽税妇钓嚎砒品涯卒友卵联璃征教虞侵谰僳馁即虎旬韵纷坚钧朽控彤敬琼刘健岩嗣购腹谷夯端顽冻卉五摘幽躬忍曲婿枢御俩驮聋绞昨蔑矢茹供亲买鲍砷呀酶膝汛统拥畸嗡靠汝锌姜手晨仑避赃担皱瓷兹那校熊孝落民盅帜堑忠童蹈价宴绵公益电子书 精品学习资料收集地 h
2、ttp:/www.G商 务 英 语 常 用 缩 略 语 表缩 写全 称中 文a accepted 承兑 A 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
3、标准 c. b., C. B. cash book 现金簿 C. C contra credit 贷方对销 C. C. cashiers check 银行本票 公益电子书 精品学习资料收集地 http:/www.Gc. 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. c
4、ertificed 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 in
5、surance 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 companys risk 企业风险 can
6、. 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 C
7、ollateralised 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 公益电子书 精品学习资料收集地 http:/www.GCo. 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.
8、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 C
9、PP current purchasing power 现行购买力 Cps. coupons 息票 CPT carriage paid to 运费付至 CR carriers 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
10、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 公益电子书 精品学习资料收集地 http:/www
11、.Gcu. 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 advi
12、ce 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.
13、; 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 (
14、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 汇票公益电子书 精品学习资料收集地 http:/www.Gdiff. difference 差额 Dis. discount 折扣、贴现 dishd; dis
15、hd dishonored 不名誉、拒付 Div. dividend; division 红利div.; divd dividend 红利、股息 D-J Dow Jones 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 c
16、ode 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.; ds days 日 DS; d/s days after sight
17、(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. e.e errors excepted 如有错误，可加更正 E. exchange; export 交易所、输出 E. P. T excess prof
18、it 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 Com
19、munity; 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 expo
20、rt 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 Process
21、ing 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
22、 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 公益电子书 精品学习资料收集地 http:/www.GEMIP 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 E
23、MS 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
24、 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 exce
25、ss 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
26、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 公益电子书 精品学习资料收集地 http:/www.Gex cp. ex coupon 无息票 ex d
27、iv. 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.
28、 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.
29、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 Fin
30、ancial 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 公益电子书 精品学习资料收集地 http:/www.GFCG foreign currency guarantee 外币担保 FCL full container load 整货柜装载 FCL/LCL
31、 full container load/less (than)full con 整装/分卸 FCR forwarders cargo receipt 货运代理行收据 FCT forwarding agents 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
32、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. financi
33、al 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 FOCU
34、S 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 ford., 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 Op
35、tions 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 公益电子书 精品学习资料收集地 http:/www.Gfree 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. private account 个人账户、私人账户 P.A
36、. 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 i
37、nterest 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 P
38、AYE 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
39、 point-of-purchase advertis 购物点广告 公益电子书 精品学习资料收集地 http:/www.GPOR 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 buy
40、ers 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 rupee; ruble 比率；卢比；卢布 R. response; registered; return 答复
41、；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 advantag
42、e 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 收到公益电子书 精品学习资料收集地 http:/www.GRECEIVED B/L received for shipment bill of lading 待装云提单 REER real effective exchange rat
43、e 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
44、 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
45、 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
46、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
47、销安排 公益电子书 精品学习资料收集地 http:/www.GRYL 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 bo
48、nd 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-
49、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 cr
