1、常用商务缩略语表AA Auditing Administration（中国）审计署AAA 最佳等级 ACN air consignment 航空托运单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ADRS asset depreciation range system 固定资产分组折旧法AJE adjusting journal entries 调整分录 ATC average total cost 平均总成本 ATM at the money 仅付成本钱
2、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 b/f brought forward 承前 BF bonded factory 保税工厂 BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements国际清算银行 b.l., B/L bill of lading 提货单 B/L original bill of lading original提货单正
3、本 BMP bank master policy 银行统一保险 BN bank note 钞票 BO branch office 分支营业处 BO buyers 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 payme
4、nts 收支差额 BOT balance of trade 贸易余额 BOY beginning of year 年初 Brok. broker or brokerage经纪人或经纪人佣金 B.T.T. bank telegraphic transfer 银行电汇C centigrade 摄氏（温度） C. A. chartered accountant; chief accountant特许会计师、主任（主管）会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers association 消费者协会 C. A. D cash against d
5、ocument 交单付款 CAPM capital asset pricing model固定资产计价模式 C. A. S. cost accounting standards成本会计标准 CBD cash before delivery 先付款后交货 CIA certified internal auditor注册内部审计员 C. I. F. cost, insurance and freight 到岸价 C. I. T. comprehensive income tax综合所得税 C. M. A. certified management accountant 注册管理会计师 CMEA,
6、Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line 资本市场线性 CMO Collateralised Mortgage Obligations担保抵押贷款债务 CMV current market value 现时市场价值 C. O. certificate of origin 产地证明书 COBOL Common Business Oriented Language 通用商业语言 CoCom Coordinating Committee for Multilateral Export
7、Controls 多边出口控制协调委员会 c. o. d, C. O. D. cash on delivery 货到付款 Col. column 帐栏 C. P. A certified Public Accountant注册公共会计师 CPB China Patent Bureau 中国专利局 CPI consumer price index 消费者价格指数 CPM cost per thousand 每一千为单位的成本CPP current purchasing power 现行购买力 CPT carriage paid to 运费付至 CTT capital transfer tax 资
8、本转移税 CU customs unions 关税联盟 常用商务缩略语表CV convertible security 可转换债券 CVD countervailing duties 反倾销税 C.V. P. analysis Cost Volume Profit analysis本-量- 利分析 C. W. O. cash with order 订货付款 D/A deposit account 存款帐户 document against acceptance 承兑交单D. C. F. method discounted cash flow method现金流量贴现法 D/D document
9、ary draft 跟单汇票 demand draft 即期汇票 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 D. I. T double income-tax(relief)双重所得税（免征） DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数 DJTA Dow Jones Transportation Average 道-
10、琼斯运输平均数 DJUA Dow Jones Utility Average 道-琼斯公用事业平均数 DLD deadline date 最后时限 DMCs developing member countries发展中国家 D/O delivery order 发货单 DPI disposable personal income个人可支配收入 DTC Deposit taking company接受存款公司 DTC Deposit Trust Company储蓄信托公司 DVP delivery versus payment 付款交货 EBS Electronic Broking Servic
11、e电子经纪服务系统 EBT earning before taxation 税前盈利 EC European Community; European Commission 欧洲共同体、欧洲委员会 ECA export credit agency 出口信贷机构 ECAFE Economic Commission for Asia and the Far East 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 export credit insurance 出口信
12、用保险EDI electronic data interchange电子数据交换 EDP Electronic Data Processing电子数据自理 E. E.; e.e errors excepted如有错误，可加更正 EFTA European Free Trade Area (Association)欧洲自由贸易区（协会） EGM Extraordinary General Meeting特别股东大会 EIL WB Economic Integration Loan世界银行经济一体化贷款 EMF European Monetary Fund欧洲货币基金 EMP European m
13、ain ports 欧洲主要港口 EMS European Monetary System欧洲货币体系 EMS express mail service 邮政特快专递 EMU European Monetary Union欧洲货币联盟 EOE European Options Exchange欧洲期权交易 ESOP Employee Stock Ownership Plan职工持股计划 ETDZ Economic and Technological Development Zone 经济技术开发区 EU European Union 欧盟 EXW ex works 工厂交货价 FA free
14、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 F. A. F. free at factory 工厂交货 FAIA Fellow of the Association of International Accountants常用商务缩略语表国际会计协会会员 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 Acco
15、unting Standards Boards财务会计标准委员会 FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员 FCL full container load 整货柜装载 FCL/LCL full container load/less (than)full container load 整装/分卸 FCR forwarders cargo receipt货运代理行收据 FCT forwarding agents certificate of transport 货运代理行领货证 FDI foreign direc
16、t 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 FIB free into barge 驳船上的交货价 FOB free on board（启运港）船上交货、离岸价格 FOS free on steamer 蒸汽船上交货（价） 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 FTW free
17、trade wharf 码头交易 FTZ free trade zone 自由贸易区 FYI for your information 供您参考 G. A. general agent 总代理商、总代理人 GAAP general Accepted AccountingPrinciples 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 GATT General Agreement on Tariffs and Trade 关税及贸易总协定 GCL
18、 government concessional loan政府优惠贷款 GDP gross domestic product 国内生产总值 GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求 GNE gross national expenditures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 gross
19、 revenue 毛收入GS gross sales 销售总额GSP generalized system of preferences普惠制 GTM good this month 本月有效GTW good this week 本星期有效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 HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率HIRCS high interest
20、 rate currencies高利率货币hi-tech high technology 高技术 HKI Hong Kong Index 香港指数 HSCPI Hang Seng Consumer Price Index 恒生消费价格指数 HSI Hang Seng Index 恒生指数 I. A. intangible assets 无形资产 IAS International Accounting Standard国际会计标准 IB investment banking 投资银行（业） IBA International Bank Association国际银行家协会 IBBR inter
21、bank bid rate 银行间报价利率ICB international competitive bidding 国际竞常用商务缩略语表标 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 IDB
22、 industrial development bond工业发展债券 IDB Inter-American Development Bank泛美开发银行 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 IL, I/L import license 进口许可证 ILC irrevocable letter of credit不
23、可撤销信用证 IMF International Monetary Fund国际货币基金组织 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 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
24、收益率 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 IT income tax 所得税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JVC joint venture company 合资公司 K. D. knocked d
25、own price 成交价格 L. A. liquid assets 流动资产LB licensed bank 许可银行LC (L/C) letter of credit 信用证 LCL/FCL less than container load/full container load 拼装/整拆 L. private account个人账户、私人账户 PAC put and call 卖出和买入期权PBT profit before taxation 税前利润PC price catalog; price current 价格目录；现行价格 PE price earning 市盈率 PMO p
26、ostal money order 邮政汇票 PN promissory note 期票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 POP advertising point-of-purchase advertising购物点广告POR pay on return 收益P.O.R. payable on receipt 货到付款 P.P. payback period （投资的）回收期P.P.I. policy pr
27、oof of interest凭保证单证明的保险利益PR payment received 付款收讫PS postscript 又及 PV par value; present value 面值；现值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 RA refer to acceptor 洽询（汇票）承兑人 RAD research and development 研究和开发 RAM diverse annuity m
28、ortgage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 advantage相对比较优势 RCMM registered competitive market maker注册的竞争市场自营商 RD refer to drawer （银行）洽询出票人 REO real estate owned 拥有的不动产 REP Office representative office代办处，代表处 RMS Royal Mail Steamer 皇家邮轮 RMSD Roya
29、l Mail Special Delivery皇家邮政专递 RMT Rail and Maritime Transport Union铁路海运联盟 RPI retail price index 零售物价指数 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 SAR Special Administrative Region特别行政区 SAS Statement of Auditing Standard审计准
30、则汇编 SAT (China) State Administration of Taxation （中国）国家税务局 SATCOM satellite communication卫星通讯 SBC Swiss Bank Corp. 瑞士银行公司 SBLI Savings Bank Life Insurance储蓄银行人寿保险 SBN Standard Book Number 标准图书号 SDRs special drawing rights 特别提款权 SE Stock Exchange 股票交易所 SEC special economic zone 经济特区 SOE state-owned e
31、nterprises 国有企业 SOF State Ownership Fund 国家所有权基金TDC technical development corporation技术开发公司 TDC Trade Development Council（香港）贸易发展局 TU Trade Union 工会，职工协会 VAT value added tax 增值税 VIP Very Important Person 贵宾 W.A.I.O.P. W.A. irrespective of percentage 常用商务缩略语表单独海损不计免赔率，单独海损全赔 WB World Bank 世界银行 WCO Wo
32、rld Customs Organization世界海关组织 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 WFOE wholly foreign owned enterprises外资独资企业 WHO World Health Organization世界卫生组织 W.P.A. with particular average=with average水渍险 W.R. war risk 战争险 WT warrant （股票）认证股 WTO World Trade Organization世界贸易组织 www worldwide web 全球计算机网 XXX international emergency signal 国际紧急信号 YOB year of birth 出生年份 YOD year of death 死亡年份 YOM year of marriage 结婚年份 YTB yield to broker 经济商收益 Z. P. G. zero population growth 人口零增长
