商務(wù)英語常用縮略詞詞匯表大全.doc

商務(wù)英語常用縮略詞詞匯表大全a accepted 承兌AA Auditing Administration （中國）審計(jì)署AAA 最佳等級(jí)abs. abstract 摘要a/c, A/C account 帳戶、帳目a/c, A/C account current 往來帳戶、活期存款帳戶A&C addenda and corrigenda 補(bǔ)遺和勘誤Acc. acceptance or accepted 承兌Accrd.Int accrued interest 應(yīng)計(jì)利息Acct. account 帳戶、帳目Acct. accountant 會(huì)計(jì)師、會(huì)計(jì)員Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué)Acct.No. account number 帳戶編號(hào)、帳號(hào)Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目ACN air consignment 航空托運(yùn)單a/c no. account number 帳戶編號(hào)、帳號(hào)Acpt. acceptance or accepted 承兌A/CS Pay. accounts payable 應(yīng)付帳款A(yù)/CS Rec. accounts receivable 應(yīng)收帳款A(yù)CT advance corporation tax 預(yù)扣公司稅ACU Asia Currency Unit 亞洲貨幣單位A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值a.d., a/d after date 開票后、出票后ADRS asset depreciation range system 固定資產(chǎn)分組折舊法BA bank acceptance 銀行承兌匯票bal. balance 余額、差額banky. bankruptcy 破產(chǎn)、倒閉Bat battery 電池b.b. bearer bond 不記名債券B.B., B/B bill book 出納簿B/B bill bought 買入票據(jù)、買入?yún)R票b&b bed & breakfast 住宿費(fèi)和早餐費(fèi)b.c. blind copy 密送的副本BC buyer credit 買方信貸B/C bills for collection 托收匯票B.C. bank clearing 銀行清算b/d brought down 轉(zhuǎn)下頁Bd. bond 債券B/D bills discounted 已貼現(xiàn)票據(jù)B/D bank draft 銀行匯票b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天B/E bill of entry 報(bào)關(guān)單b.e., B/E bill of exchange 匯票BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)b/f brought forward 承前BF bonded factory 保稅工廠Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保稅貨物BHC Bank Holding Company 銀行控股公司BIS Bank of International Settlements 國際清算銀行bit binary digit 兩位數(shù)Bk. bank 銀行Bk. book 帳冊(cè)b.l., B/L bill of lading 提貨單B/L original bill of lading original 提貨單正本bldg. building 大廈BMP bank master policy 銀行統(tǒng)一保險(xiǎn)BN bank note 鈔票BO branch office 分支營業(yè)處BO buyers option 買者選擇交割期的遠(yuǎn)期合同BOM beginning of month 月初b.o.m. bill of materials 用料清單BOO build-operate-own 建造-運(yùn)營-擁有BOOM build-operate-own-maintain 建造-運(yùn)營-擁有-維護(hù)BOOT build-operate-own- transfer 建造-運(yùn)營-擁有-轉(zhuǎn)讓b.o.p. balance of payments 收支差額BOT balance of trade 貿(mào)易余額BOY beginning of year 年初b.p., B/P bills payable 應(yīng)付票據(jù)Br. branch 分支機(jī)構(gòu)BR bank rate 銀行貼現(xiàn)率b.r., B/R bills receivable 應(yīng)收票據(jù)Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金b.s., BS, B/S balance sheet 資產(chǎn)負(fù)債表 B/S bill of sales 賣據(jù)、出貨單B share B share B 股B.T.T. bank telegraphic transfer 銀行電匯BV book value 票面價(jià)值D degree; draft 度、匯票D/A deposit account 存款帳戶D/A document against acceptance 承兌交單d/a days after acceptance 承兌后.日（付款）D. A. debit advice 欠款報(bào)單D. B day book 日記帳、流水帳DB method declining balance (depreciation) method 遞減余額折舊法D. C. F. method discounted cash flow method 現(xiàn)金流量貼現(xiàn)法D/D documentary draft 跟單匯票D. D.; D/D demand draft 即期匯票D/d; d/d days after date 出票后.日(付款)d. d. dry dock 干船塢DDB method double declining balance (depreciation) method 雙倍遞減余額折舊法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、虧損dem. demurrage 滯期費(fèi)Depr. depreciation 折舊d. f; D. F.; d. frt. dead freight 空艙費(fèi)D. G dangerous goods 危險(xiǎn)貨物diff. difference 差額Dis. discount 折扣、貼現(xiàn)dishd; dishd dishonored 不名譽(yù)、拒付D. I. T double income-tax(relief) 雙重所得稅（免征）div.; divd dividend 紅利、股息D-J Dow Jones & Co. 美國道-瓊斯公司DJIA Dow Jones Industrial Average (Stock Index) 道-瓊斯工業(yè)股票指數(shù)DJTA Dow Jones Transportation Average 道-瓊斯運(yùn)輸平均數(shù)DJUA Dow Jones Utility Average 道-瓊斯公用事業(yè)平均數(shù)DK Dont know 不知道DL direct loan 直接貸款DL discretionary limit 無條件限制DLD deadline date 最后時(shí)限D(zhuǎn)ls. ; Dol(s); Doll(s) dollars 元DM Deutsche Mark; D-mark; Deutschmark; 德國馬克DMCs developing member countries 發(fā)展中國家DN date number 日期號(hào)DN; D/N debit note 借記通知單DNR do not reduce 不減少do.; dto. ditto 同上、同前D/O delivery order 發(fā)貨單Doc(s) documents 憑證、單據(jù)、文件doc. att. documents attached 附單據(jù)、附件Doc. code document code 憑證（單據(jù)）編號(hào)D. O. G. days of grace 寬限日數(shù)DOR date of request 要求日DP; D/P document against payment 交單付款DPI disposable personal income 個(gè)人可支配收入DPOB date and place of birth 出生時(shí)間和地點(diǎn)DPP damp proofing 防潮的Dr. debit 借記、借方D. R.; DR discount rate 貼現(xiàn)率、折扣率Dr debtor 債務(wù)人DR deposit receipt 存單、存款收據(jù)dr. drawer 借方DS; d/s days after sight(days sight) 見票后.日(付款)ds.; ds days 日 f feet 英尺F dealt in flat 無息交易的f. following (page) 接下頁f. fairs 定期集市F. A. face amount 票面金額F. A. fixed assets 固定資產(chǎn)F. A freight agent 貨運(yùn)代理行FA free alongside 啟運(yùn)港船邊交貨FABB Fellow of the British Association of Accountants and Auditors 英國會(huì)計(jì)師和審計(jì)師協(xié)會(huì)會(huì)員FAC facility 設(shè)施、設(shè)備f.a.c. fast as can 盡快FACT factor analysis chart technique 因素分析圖解法fad. free delivery (discharge, dispatch) 免費(fèi)送貨F. A. F. free at factory 工廠交貨FAIA Fellow of the Association of International Accountants 國際會(huì)計(jì)協(xié)會(huì)會(huì)員F. A. Q fair average quality （貨品）中等平均質(zhì)量F. A. S. free alongside ship 發(fā)運(yùn)地船邊交貨價(jià)FASB Financial Accounting Standards Boards 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移FAT factory acceptance test 工廠驗(yàn)收試驗(yàn)FB foreign bank 外國銀行F. B. E. foreign bill of exchange 外國匯票F. C. fixed capital 固定資本F. C. fixed charges 固定費(fèi)用F. C. future contract 遠(yuǎn)期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特許會(huì)計(jì)師學(xué)會(huì)會(huì)員FCG foreign currency guarantee 外幣擔(dān)保FCL full container load 整貨柜裝載FCL/LCL full container load/less (than)full container load 整裝/分卸FCR forwarders cargo receipt 貨運(yùn)代理行收據(jù)FCT forwarding agents certificate of transport 貨運(yùn)代理行領(lǐng)貨證fd. fund 資金FDB method fixed rate on declining balance method 定率遞減余額折舊法FDI foreign direct investment 外商直接投資FDIC Federal Deposit Insurance Corporation 聯(lián)邦儲(chǔ)蓄保險(xiǎn)公司FE foreign exchange 外匯FE future exchange 遠(yuǎn)期外匯FF French franc 法國法郎fib free into barge 駁船上的交貨價(jià)FIBC financial institution buyer credit policy 金融機(jī)構(gòu)買方信貸險(xiǎn)FIFO first in, first out 先進(jìn)先出法fin. stadg.(stndg.) financial standing 資信狀況fin. stat. (F/S) financial statement 財(cái)務(wù)報(bào)表fin.yr. financial year 財(cái)政年度FINA following items not available 以下項(xiàng)目不可獲得FIO free in and out 自由進(jìn)出F. I. T free of income tax 免交所得稅fl. florin 盾FLG finance lease guarantee 金融租賃擔(dān)保flt. flat 無利息FMV fair market value 合理市價(jià)FO free out 包括卸貨費(fèi)在內(nèi)的運(yùn)費(fèi)fo. folio 對(duì)折、頁碼FOB free on board （啟運(yùn)港）船上交貨、離岸價(jià)格FOB airport FOB airport (啟運(yùn)）機(jī)場(chǎng)交貨（價(jià)）FOBST free on board stowed and trimming 包括清理及平倉的離岸價(jià)格F.O.C. free of charge 免費(fèi)FOCUS Financial and Operations Combined Uniform Single Report 財(cái)務(wù)經(jīng)營綜合報(bào)告FOK fill or kill 要么買進(jìn)或賣出，要么取消FOR free on rail (or road) 鐵路或（公路）上交貨價(jià)ford., fwd forward; forwarded 轉(zhuǎn)遞FOREX foreign exchange 外匯FOS free on steamer 蒸汽船上交貨（價(jià)）FOUO for official use only 僅用于公事FOW, f. o. w. free on wagon （啟運(yùn)站）火車上交貨（價(jià)）FOX Futures and Options Exchange 期貨和期權(quán)交易所FP floating policy 浮動(dòng)政策FP fully paid 已全付的FRA forward rate agreement 遠(yuǎn)期利率協(xié)議FRCD floating rate certificate of deposit 浮動(dòng)利率存單frt., frgt. forward 期貨、遠(yuǎn)期合約free case no charge for case 免費(fèi)事例FREF fixed rate export finance 固定利率出口融資frt. & grat. freight and gratuity 運(yùn)費(fèi)及酬金Frt. fwd freight forward 運(yùn)費(fèi)待付Frt. ppd freight prepaid 運(yùn)費(fèi)已付FS final settlement 最后結(jié)算FSR feasibility study report 可行性研究報(bào)告FTW free trade wharf 碼頭交易FTZ free trade zone 自由貿(mào)易區(qū)fut. futures 期貨、將來FV face value 面值FVA fair value accounting 合理價(jià)值法FWD forward (exchange) contract 遠(yuǎn)期合約F.X. foreign exchange 外匯FX broker foreign exchange broker 外匯經(jīng)紀(jì)人fxd fixed 固定的FXRN fixed rate note 定息票據(jù)FY fiscal year (financial year) 財(cái)政（務(wù)）年度fy. pd. fully paid 全部付訖FYI for your information 供您參考g gallon; grain; gram (s); gold 加侖；格令；克; 金G. A. general agent 總代理商、總代理人GA go ahead 辦理、可行GAAP general Accepted Accounting Principles 通用會(huì)計(jì)準(zhǔn)則GAAS Generally Accepted Auditing Standard 通用審計(jì)標(biāo)準(zhǔn)GAC General Administration of Customs 海關(guān)總署gal., gall gallon 加侖gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 關(guān)稅及貿(mào)易總協(xié)定GCL government concessional loan 政府優(yōu)惠貸款GDP gross domestic product 國內(nèi)生產(chǎn)總值gds. goods 商品、貨物GJ general journal 普通日記帳GL general ledger 總分類帳gm. gram(s) 克GMP graduated payment mortgage 遞增付款按揭GND gross national demand 國民總需求GNE gross national expeditures 國民支出總額GNP gross national product 國民生產(chǎn)總值GOFO gold forward rate 黃金遠(yuǎn)期利率GP gross profit 毛利GPP general purchasing power 總購買能力gr. (grs.) wt. gross weight 毛重GR gross revenue 毛收入GS gross sales 銷售總額GSP generalised 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 航空托運(yùn)單HAWB house air waybill 航空托運(yùn)單HCA historical cost accounting 歷史成本會(huì)計(jì)hdqrs. headquarters 總部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正當(dāng)持票人Hi-Q high quality 高質(zhì)量HIRCS high interest rate currencies 高利率貨幣hi-tech high technology 高技術(shù)HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指數(shù)hl. hectoliter 百升hldg. holding 控股Hond honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消費(fèi)價(jià)格指數(shù)HSI Hang Seng Index 恒生指數(shù)hwevr. however 無論如何Hz hertz 赫茲I. A. intangible assets 無形資產(chǎn)I & A inventory and allocations 庫存和分配IAS International Accounting Standard 國際會(huì)計(jì)標(biāo)準(zhǔn)IB investment banking 投資銀行（業(yè)）I. B. invoice book 發(fā)票簿IBA International Bank Association 國際銀行家協(xié)會(huì)IBBR interbank bid rate 銀行間報(bào)價(jià)利率I. B. I invoice book inward 購貨發(fā)票簿IBNR incurred but not reported 已發(fā)生未報(bào)告I. B. O. invoice book outward 銷貨發(fā)票簿IBOR inter-bank offered rate 銀行間的拆借利率ICB international competitive bidding 國際競(jìng)標(biāo)ICIA International Credit Insurance Association 國際信用保險(xiǎn)協(xié)會(huì)ICJ International Court of Justice 國際法庭ICM international capital market 國際資本市場(chǎng)ICONs index currency option notes 指數(shù)貨幣期權(quán)票據(jù)ICOR incremental capital-output ratio 資本-產(chǎn)出增量比I. C. U. International Code Used 國際使用的電碼IDB industrial development bond 工業(yè)發(fā)展債券IDB Inter-American Development Bank 泛美開發(fā)銀行IDB inter-dealer broker 交易商之間經(jīng)紀(jì)人IDC intangible development cost 無形開發(fā)成本IDR international depositary receipt 國際寄存單據(jù)IE indirect export 間接出口I. F. insufficient fund 存款不足IFB invitation for bids 招標(biāo)邀請(qǐng)I. G. imperial gallon 英制加侖IL, I/L import licence 進(jìn)口許可證ILC irrevocable letter of credit 不可撤銷信用證IMF International Monetary Fund 國際貨幣基金組織imp. import 進(jìn)口，輸入Inc. incorporated 注冊(cè)（有限）公司incl. inclusive 包括在內(nèi)incldd. included 已包含在內(nèi)incldg. including 包含inl. haul inland haulage 內(nèi)陸運(yùn)輸費(fèi)用INLO in lieu of 代替Ins, ins. insurance 保險(xiǎn)inst. instant 即期、分期付款I(lǐng)nstal., instal. installment 分期付款I(lǐng)nt., int. interest 利息inv., Inv. invoice 發(fā)票、付款通知in trans (I. T.) in transit. 在(運(yùn)輸）途中inv.doc./attach. invoice with document attached 附提貨單的發(fā)票Invt., invt. inventory 存貨I-O input-output 輸入-輸出IOU I owe you 借據(jù)IOV inter-office voucher 內(nèi)部傳票IPN industrial promissory note 工業(yè)匯票IPO initial public offering 首次發(fā)售股票IQ import quota 進(jìn)口配額IR Inland Revenue 國內(nèi)稅收I. R. inward remittance 匯入款項(xiàng)IRA individual retirement account 個(gè)人退休金帳戶 IRA interest rate agreement 利率協(xié)議IRR interest rate risk 利率風(fēng)險(xiǎn)IRR internal rate of return 內(nèi)部收益率irred. irredeemable 不可贖回的IRS interest rate swap 利率調(diào)期IS International System 公制度量衡ISIC International Standard Industrial Classification 國際標(biāo)準(zhǔn)產(chǎn)業(yè)分類IT information technology 信息技術(shù)IT international tolerance 國際允許誤差I(lǐng)/T income tax 所得稅ITC investment tax credit 投資稅收抵免ITO International Trade Organization 國際貿(mào)易組織ITS intermarket trading system 跨市場(chǎng)交易系統(tǒng)IV investment value 投資價(jià)值J., Jour. journal 日記帳J. A. (J/A) joint account 聯(lián)合（共管）帳簿J. D. B. journal day-book 分類日記帳J/F, j/f journal folio 日記帳頁數(shù)J. V. joint venture 合資經(jīng)營企業(yè)J. V. journal voucher 分錄憑單JVC joint venture company 合資公司K. D. knocked down 拆散K. D. knocked down price 成交價(jià)格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千 伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小時(shí)L listed (securities) （證券）上市L., (Led.) ledger 分類帳L. lira 里拉L. liter 公升L. A. (L/A) letter of authority 授權(quán)書L. A. liquid assets 流動(dòng)資產(chǎn)L. B. letter book 書信備查簿LB licensed bank 許可銀行l(wèi)b pound 磅LC (L/C) letter of credit 信用證LCL/FCL less than container load/full container load 拼裝/整拆LCL/LCL less than container load/less than container load 拼裝/拼拆L.& D. loans and discounts 放款及貼現(xiàn)L&D loss and damage 損失和損壞ldg. loading 裝（卸）貨L/F ledger folio 分類帳頁數(shù)LG letter of guarantee 保函Li. liability 負(fù)債LI letter of interest (intent) 意向書lifo (LIFO) last in, first out 后進(jìn)先出法L. I. P. (LIP) life insurance policy 人壽保險(xiǎn)單LIRCs low interest rate currencies 低利率貨幣L/M list of materials 材料清單LMT local mean time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間LRP limited recourse project 有限追索項(xiàng)目LRPF limited recourse project financing 有限追索項(xiàng)目融資l. s. lump sum 一次付款總額l. s. t. local standard time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間LT long term 長期Ltd. limited 有限（公司）m million 百萬M matured bond 到期的債券M mega- 百萬M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收購MA my account 本人帳戶Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 備忘錄MBB mortgage-backed bonds 抵押支持的債券MBO management by objectives 目標(biāo)管理M/C marginal credit 信貸限額m/c metallic currency 金屬貨幣MCA mutual currency account 共同貨幣帳戶MCP mixed credit program 混合信貸計(jì)劃M/d months after deposit 出票后.月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放）單M. D. malicious damage 惡意損壞mdse. merchandise 商品MEI marginal efficiency of investment 投資的邊際效率mem. memorandum 備忘錄MERM multilateral exchange rate model 多邊匯率模型M. F. mutual funds 共同基金MF mezzanine financing 過渡融資mfg. manufacturing 制造的MFN most favoured nations 最惠國mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海險(xiǎn)micro one millionth part 百萬分之一min minimum 最低值、最小量MIP monthly investment plan 月度投資計(jì)劃Mk mark 馬克mks. marks 商標(biāo)mkt. market 市場(chǎng)MLR minimum lending rate 最低貸款利率MLTG medium-and-long-term guarantee 中長期擔(dān)保M. M. money market 貨幣市場(chǎng)mm millimeter 毫米MMDA money market deposit account 貨幣市場(chǎng)存款帳戶MMI major market index 主要市場(chǎng)指數(shù)MNC multinational corporation 跨（多）國公司MNE multinational enterprise 跨國公司MO (M. O.) money order 匯票mo. month 月MOS management operating system 經(jīng)營管理制度Mos. months 月MP market price 市價(jià)M/P months after payment 付款后.月MPC marginal propensity to consume 邊際消費(fèi)傾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 領(lǐng)料日記帳MRO maintenance, repair and operation 維護(hù)、修理及操作MRP manufacturers recommended price 廠商推薦價(jià)格MRP material requirement planning 原料需求計(jì)劃MRP monthly report of progress 進(jìn)度月報(bào)MRR maintenance, repair and replace 維護(hù)、修理和替換M/s months of sight 見票后.月 msg message 留言MT medium term 中期M/T mail transfer 信匯mthly monthly 每月MTI medium-term insurance 中期保險(xiǎn)MTN medium-term note 中期票據(jù)MTU metric unit 米制單位o order 訂單o. (O.) offer 發(fā)盤、報(bào)價(jià)OA open account 賒帳、往來帳o/a on account of 記入.帳戶o. a. overall 全面的、綜合的OAAS operational accounting and analysis system 經(jīng)營會(huì)計(jì)分析制OB other budgetary 其他預(yù)算O. B. ordinary business 普通業(yè)務(wù)O. B. (O/B) order book 訂貨簿OB/OS index overbought/oversold index 超買超賣指數(shù)OBV on-balance volume 持平數(shù)量法o. c. over charge 收費(fèi)過多OC open cover 預(yù)約保險(xiǎn)o/d, o. d.,(O. D.) overdrawn 透支OD overdraft 透支O/d on demand 見票即付O. E. (o. e. ) omission excepted 遺漏除外O. F. ocean freight 海運(yùn)費(fèi)OFC open for cover 預(yù)約保險(xiǎn)O. G. ordinary goods 中等品O. G. L. Open General License 不限額進(jìn)口許可證OI original issue 原始發(fā)行OII overseas investment insurance 海外投資保險(xiǎn)ok. all correct 全部正確o. m. s. output per manshift 每人每班產(chǎn)量O. P. old price 原價(jià)格O. P. open policy 不定額保險(xiǎn)單opp opposite 對(duì)方opt. optional 可選擇的ord. ordinary 普通的OS out of stock 無現(xiàn)貨O/s outstanding 未清償、未收回的O. T. overtime 加班OTC over-the -counter market 市場(chǎng)外交易市場(chǎng)OVA overhead variance analysis 間接費(fèi)用差異分析OW offer wanted 尋購啟示OWE optimum working efficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否則p penny; pence; per 便士；便士；每P paid this year 該年（紅利）已付p. pint 品托（1/8加侖）P.A. particular average; power of attorney 單獨(dú)海損；委托書P.A. personal account; private account 個(gè)人賬戶、私人賬戶p.a., per ann. per annum 每年P(guān)&A professional and administrative 職業(yè)的和管理的P&I clause protection and indemnity clause 保障與賠償條款P&L profit and loss 盈虧，損益P/A payment of arrival 貨到付款P/C price catalog; price current 價(jià)格目錄；現(xiàn)行價(jià)格P/E price/earning 市盈率P/H pier-to-house 從碼頭到倉庫P/N promissory note 期票，本票P/P posted price (股票等)的牌價(jià)PAC put and call 賣出和買入期權(quán)pat. patent 專利PAYE pay as you earn 所得稅預(yù)扣法PAYE pay as you enter 進(jìn)入時(shí)支付PBT profit before taxation 稅前利潤pc piece; prices 片，塊；價(jià)格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁）由.代理PF project finance 項(xiàng)目融資PFD preferred stock 優(yōu)先股pk peck 配克（1/4蒲式耳）PMO postal money order 郵政匯票P.O.C. port of call 寄航港，?？康豍.O.D. place of delivery 交貨地點(diǎn)P.O.D. port of destination; port of discharge 目的港；卸貨港P.O.R. payable on receipt 貨到付款P.P. payback period （投資的）回收期P.P.I. policy proof of interest 憑保證單證明的保險(xiǎn)利益POE port of entry 報(bào)關(guān)港口POP advertising point-of-purchase advertising 購物點(diǎn)廣告POR pay on return 收益PR payment received 付款收訖PS postscript 又及PV par value; present value 面值；現(xiàn)值q. quarto 四開，四開本Q. quantity 數(shù)量QB qualified buyers 合格的購買者QC quality control 質(zhì)量控制QI quarterly index 季度指數(shù)qr. quarter 四分之一，一刻鐘QT questioned trade 有問題交易QTIB Qualified Terminal Interest Property Trust 附帶可終止權(quán)益的財(cái)產(chǎn)信托quad. quadruplicate 一式四份中的一份quotn. quotation 報(bào)價(jià)q.v. quod vide (which see) 參閱q.y. query 查核R option not traded 沒有進(jìn)行交易的期權(quán)R. response; registered; return 答復(fù)；已注冊(cè)；收益r. rate; rupee; ruble 比率；盧比；盧布RAD research and development 研究和開發(fā)RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入預(yù)期債券R&A rail and air 鐵路及航空運(yùn)輸R&D research and development 研究與開發(fā)R&T rail and truck 鐵路及卡車運(yùn)輸R&W rail and water 鐵路及水路運(yùn)輸R/A refer to acceptor 洽詢（匯票）承兌人R/D refer to drawer （銀行）洽詢出票人RB regular budget 經(jīng)常預(yù)算RCA relative comparative advantage 相對(duì)比較優(yōu)勢(shì)RCMM registered competitive market maker 注冊(cè)的競(jìng)爭市場(chǎng)自營商rcvd. received 已收到r.d. running days=consecutive days 連續(xù)日RDTC