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1、A = Acc.AA = automatic approvalA-1 = a number-oneA. A. R.= against all risksAbbr. = abbreviationAbs. = abstract statementa/c = accountA/C = account currentA.D. =Anno DominiAd. = advertisementa/d = after datead val. = ad valorem (=at value)adv. = adviceAFL-CIO = American Federation of Labor-Congress

2、of Industrial Organizationa. m. = ante meridiemans. = answer, answeredA/P =additional premium account paid authority to purchaseA.R. = all risksArr. = arrival, arrivedAssmt. = assignmentAsst. =assistantAuct. = auctionA/V = averageA/W = actual weightB/= bag baleBal. = balanceBankcy = bankruptcyB.B. =

3、 bill bookB.C. = before ChristB/D = bank draftB/E= bill of exchangeb.f. = Bona fideB/F = brought forwardB.K. = bankB/L = bill of ladingB/O = bought overBOFT/MOEA = Board of Foreign Trade,Ministry of Economic AffairsB/P = bill of paymentB. P. B. = bank post billB. R. = bills receivableBrkge. = broker

4、ageB/S = balance sheetB. V. = book valueB. W. = bonded warehouse承諾,承兌匯票自動(dòng)承認(rèn)制優(yōu)等品質(zhì),一流的投保全險(xiǎn)省略字,縮寫字摘要說(shuō)明書帳戶,計(jì)算來(lái)往帳公元,西歷廣告發(fā)票后從價(jià)通知美國(guó)勞工聯(lián)盟-上午,午前回答,已答追加保費(fèi)已付帳采購(gòu)授權(quán)書保全險(xiǎn)到達(dá),已到轉(zhuǎn)讓,配給助理拍賣海損,平均實(shí)際重量 袋 包余額破產(chǎn)支票簿公元前,西歷紀(jì)元前銀行匯票商業(yè)匯票,進(jìn)港報(bào)表善意的轉(zhuǎn)下頁(yè)銀行帳薄,籃子提單多買經(jīng)濟(jì)部國(guó)際貿(mào)易局-付款支票銀行郵政匯票應(yīng)收匯票經(jīng)紀(jì)人,手續(xù)費(fèi)借貸對(duì)照表,賣貨憑單帳面價(jià)格保稅倉(cāng)庫(kù)C/ = caseC/A = capital ac

5、countCapt. = captainCarr. = carriageCarr.fwd. = carriage forwardCat. = catalogueC. B. = cash bookCert. = certificatecertifiedcf. = conferC.F. = cost and freightC.F.C. = cost, freight and commissionc.f.i. = cost, freight and insuranceCH. = clearing house custom housechq. = check, chequecif = c. i. L

6、= CIF = cost, insurance and freightcif & c. = cost, insurance, freight and commissioncif & i. = cost, insurance, freight and interestCo. = companyC/N = credit note circular note consignment notec/o = carried over care ofC/O = cash order certificate of originC. O. D. = cash on deliveryCom. = commissi

7、onCon. Inv. = consular invoiceConsgt. = consignmentCorp. = corporationC. O. S. = cash on shipment C/P = charter party CTC = Central Trust of China C. T. L = constructive total loss CTPC = China Trade & Productivity Center C. W. O. = cash with order D/A = (1) documents against acceptance (2) days aft

8、er acceptanceD/D = (1) demand draft (2)documentary draft Dd. = delivered Deb. = debenture Dis. = discount Dishd. = dishonored Div. = dividend D/N = debit note do. = ditto (= the same) D/O = delivery order doz. = dozen D/P = documents against payment Dr. = (1) debtor (2)doctor d. r. = deposit receipt

9、 d/s= dayssight D/W = dock warrant d. W. = dead weight E. & O. E. = errors and omissions excepted e. g. = exempli gratia ( = for example) 箱資本帳戶船長(zhǎng)客車,輸送,運(yùn)費(fèi)運(yùn)費(fèi)先付商品目錄現(xiàn)款出納薄 證明書 證明訖對(duì)照運(yùn)費(fèi)在內(nèi)價(jià)運(yùn)費(fèi)及傭金在內(nèi)價(jià)-運(yùn)費(fèi)及保險(xiǎn)費(fèi)在內(nèi)價(jià) 票據(jù)交換所 海關(guān)支票運(yùn)費(fèi)及保險(xiǎn)費(fèi)在內(nèi)價(jià)-運(yùn)費(fèi)保險(xiǎn)費(fèi)及匯費(fèi)在內(nèi)價(jià)-運(yùn)費(fèi)保險(xiǎn)費(fèi)及利息在內(nèi)價(jià)-公司貸項(xiàng)清單巡回支票寄售通知書轉(zhuǎn)下頁(yè) 請(qǐng)轉(zhuǎn)交現(xiàn)款支票原產(chǎn)地證明書付款交貨手續(xù)費(fèi),傭金領(lǐng)事發(fā)票寄售品公司 付款裝運(yùn)

10、租船契約中央信托局推定全損中國(guó)生產(chǎn)力中心-付現(xiàn)訂購(gòu)承兌交單 - 承兌后若干日付款即期匯票 跟單匯票已交貨 公司債券折扣拒絕支付,拒絕承兌紅利,股息借項(xiàng)清單同上提貨單一打付款交單借方 博士存款收據(jù)見(jiàn)票后,若千日付款倉(cāng)庫(kù)保單載重量有錯(cuò)當(dāng)改-例如-Encl. = enclosureEsq. = Esquireetc. = etcetra (= and so forth)f.a.=f.a.a.=free of all averagef.a.q. = fair average qualityf.a.q.s. = fair average quality of the seasonfav. = favor

11、F.B.E. = foreign bill of exchangeF.C.S. = F.C.&S. = free of capture and seizureF/D = forward delivery t. = financial statementF.O. = firm offer free oversidef.o.b. = FOB = free on boardf.o.c. = free of chargesf.o.r. = free on railF. P. = floating policyf.p. = fully paid =floating policyf.p.a. = free

12、 from particular averageF. R. B. = Federal Reserve BankFrt.= freightf.s. = foire suireg.a. = general averagegall.= galls = gallong. b.= Gold bondsgr. = grain graingram = gramme(英)gr.wt. = gross weightgs. = guineasg.t.c. = good till cancelledG.V. = grande vitesseH.I.H. = His or Her Imperial HighnessH

13、. O. = head officeHon. Con. = Honorary Consulh. p. n. = horsepower nominalI. B. = invoice bookib.=id.=ibidem(=in the same place)IBRD = International Bank for Reconstruction and DevelopmentICA = International Cooperation AdministrationICC = International Chamber of Commercei.e. = id est = that isin l

14、oc. =in locoin ex. = in extenso (in full length)hi re. = in the matterinsol. = insolvencyinst. = installment = instalment(2)instant (=this month)Instn. = institution instruction int. = interestin trans. = in transitInv. = invoice附件先生(英),律師(美)等等全損險(xiǎn)(全損賠償)平均中等品質(zhì)本季中級(jí)品-好意,書信外國(guó)匯票虜獲奪取不賠條款-定期交貨 船塢交貨中央銀行外匯局-

15、不保共同海損(共同海損不賠償) 例如財(cái)務(wù)報(bào)表 穩(wěn)固報(bào)價(jià) 輸入港船上交貨價(jià)船上交貨價(jià)免費(fèi)火車上交貨價(jià)船名未定保單 全額付清 船名未定保單不保單獨(dú)海損(單獨(dú)海損不賠償)美國(guó)聯(lián)邦準(zhǔn)備銀行運(yùn)費(fèi),貨物轉(zhuǎn)送電報(bào)共同海損加侖黃金證券公克,最小的的重量單位 珍珠的重量單位=50毫克或V4克拉3) 公克=gramme(英)毛重英國(guó)金幣名取消前有效快車國(guó)王,天皇,女王,皇后-總公司名譽(yù)領(lǐng)事名義馬力發(fā)票薄在同處,在同一書(章)內(nèi)國(guó)際復(fù)興開發(fā)銀行(世界銀行)-國(guó)際合作總署-國(guó)際商會(huì)-即在地方詳細(xì)地關(guān)于無(wú)力付款(1)分期付款(2)本月 設(shè)備 通知,指示利息運(yùn)輸中發(fā)票I.O.P = irrespective of per

16、centageI.O.U.= I owe youi.q. = idem quod (= the same as)I.Q. = import quota ISB = International Settlement Bankj.a. = jt. a/cJETRO = Japan External Trade OrganizationJI. = journalJr. =juniorkg. = kilo = kilogramkl. = kiloliterkm. = kilometerL C. = L/C = letter of creditL D.Tel. = long-distance telep

17、honeL/G = loss and gainLtd. = Ld. = limitedMax = maximumm/d = months after dateMdse. = merchandiseMemo. = memo = memorandumMessrs. = MessieursMfg. = manufacturingMgr. = managerMin. = minmumM.I.P. = marine insurance policyMkt. = marketM.O. = money orderM.P. = Member of Parliament military policeM.R.

18、= mates receiptM.S. = mail steamerMSS. = manuscriptsN/A = no advice no account new accountN.B. = nota bene (=take notice) new bondN/E = n. e. = not enoughn.e.i. = non est inventus (= is not found)N. F. = no fundNo. = numberN/O = no ordersNom. Cap. = nominal capitalNo Red. = no reductionN. R. = no ri

19、skN/S = not sufficient fundN. Wt. = net weighto/a = on account ofo/c = overchargeopen charter old chartero/d = on demandoverdraftOECD=Organization for Economic Cooperation and DevelopmentOEEC=Organization for European Economic CooperationOJT=on the job trainingO.K.=all correctO.P.=open policy免賠額不適用條

20、款借條同上,如同進(jìn)口配額國(guó)際清算銀行共同存款,聯(lián)合戶頭(=joint account)日本貿(mào)易振興會(huì)-細(xì)目帳,流水帳年幼者,大學(xué)三年級(jí)學(xué)生,后進(jìn)者公斤公升公里信用狀長(zhǎng)途 損益有限的最大限度發(fā)票后月付款商品備忘錄,摘要先生們,貴公司,寶號(hào)制造經(jīng)理最小限度海上保險(xiǎn)證書市場(chǎng)撥(或匯)款單國(guó)會(huì)議員憲兵收貨單(大副收據(jù))郵輪原稿,手抄本 無(wú)通知 無(wú)存款 新帳戶 注意 新證券不夠不在,看不到-缺乏資金編號(hào)無(wú)指示名義資本不減價(jià)無(wú)危險(xiǎn)存款不足凈重因?yàn)?,在帳?超載 開口租船契約 舊租船契約 兌現(xiàn)時(shí)付款式 透支經(jīng)濟(jì)合作發(fā)展組織-歐洲經(jīng)濟(jì)合作組織-在職訓(xùn)練正確無(wú)誤,可以,已知統(tǒng)保單O.R. = owners ri

21、sk official receiverO/No. = order numberO/S = on saleout of stock old styleoz.(ozs.) = ouncep.(pp.) = page (pages)P.A. = particular average personal account power of attorneyp. a. = per annumpayt. = paymentP.& L. = profit and lossp. c. = petty cashPer Pro. = per procurationper s.s. (or m.v., m.s.) =

22、per steamship (or motor-vessel, motorship) = ex s.s.P. L = partial losspm. = prem. = premiump.m. = P.M. = post meridiemP.M. = postmaster post mortem Prime MinisterP.M.O. = postal money orderP.N. = P/N = promissory notep. o. c. = port of callP. O. D. = pay on deliveryp. p. a. = percent per annump. p.

23、 s. = post postscriptPR = public relationsPref.Shr. = preference shareprox. = proximoP. T. O. = please turn overQ. = quantityQlty. = qualityqt. = quartQ.T. = q.t. = quietQuotn.= quotationq.v.= quod videQy. = quayRecd. = receivedR/D = refer to drawerR.E. =Royal ExchangeRecd Payt = received paymentref

24、. =referencereg. =registeredrem. = remittance remarkR.P. =reponse payee (=reply paid)r.s.v.p. =repondez sil vous plait (=please reply)$ = dollarS. B. = sales booksavings bankSE = system engineeringSig. = signatureS.L. = salvage loss 貨主承擔(dān)風(fēng)險(xiǎn) 法定破產(chǎn)管理人訂單編號(hào) 出售的 庫(kù)存缺貨 舊式英兩頁(yè) 單獨(dú)海損 私人存款 委任書每年付款損益雜費(fèi),零錢代理的裝輪-分損保

25、險(xiǎn)費(fèi)午后 郵政局長(zhǎng) 死后 首相(總理)(英)郵政撥(或匯)款單期票暫停港付款交貨年利率再者,后記公共關(guān)系優(yōu)先股下月請(qǐng)閱背面數(shù)量(quantity sale = 大量削價(jià)出售)品質(zhì)(quality control = 品質(zhì)管制)夸爾(四分之一加侖或約1.14公升)安靜的(on the Q.T. = 秘密)報(bào)價(jià)單參閱碼頭收訖向發(fā)票人查詢倫敦交易所款項(xiàng)收訖參閱掛號(hào) 匯款 備注回信郵資付訖請(qǐng)回覆-美元 銷售帳簿 儲(chǔ)蓄銀行系統(tǒng)設(shè)計(jì)簽署救難損失S.O = shipping orderships option sellers optionSOP = standing operating procedureS

26、.O.S = save our ship or soulss.p.a.= subject to particular averages.s. = steamshipSurv.= surveyorT. = ton tareT. A. = telegraphic addressT & Dft. = tare and draftT. C. = telegraph collationne till countermandedT. D. O. = transshipment delivery orderTel. = telephone telegramtfr. = transferThro B/L = through bill of l

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