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1、cpi consumer price indexppi producer price indexjvc joint venture company 合資公司k. d. knocked down 拆散k. d. knocked down price 成交價(jià)格l. b. letter book 書信備查簿lb licensed bank 許可銀行l(wèi).& d. loans and discounts 放款及貼現(xiàn)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. (

2、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i. s. lump sum 一次付款總額i. s. t. local standard time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間lt long term 長(zhǎng)期ltd. limited 有限(公司) m

3、 million 百萬(wàn)m matured bond 到期的債券m&a merger & acquisition 兼并收購(gòu)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

4、 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 mezz

5、anine financing 過(guò)渡融資mfg. manufacturing 制造的mfn most favoured nations 最惠國(guó)mfrs. manufacturers 制造商mg milligram 毫克m/i marine insurance 海險(xiǎn)micro one millionth part 百萬(wàn)分之一min minimum 最低值、最小量 mip monthly investment plan 月度投資計(jì)劃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

6、guarantee 中長(zhǎng)期擔(dān)保m. m. money market 貨幣市場(chǎng) 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(guó)公司mne multinational enterprise 跨國(guó)公司mo (m. o.) money order 匯票mos management operating system 經(jīng)營(yíng)管理制度mos. months 月mp market price 市價(jià)m/p months after payment 付

7、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)mt medium term 中期m/t mail tr

8、ansfer 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n. net 凈值n. a. net assets 凈資產(chǎn)n. a not available 暫缺 nc no charge 免費(fèi)n/c net capital 凈資本n. d. no date 無(wú)日期n. d. net debt 凈債務(wù)n. d. non-delivery 未能到達(dá)nd next day delivery 第二天交割nda net domestic asset 國(guó)內(nèi)資產(chǎn)凈值n.

9、e. net earnings 凈收益n. e. no effects 無(wú)效n. e. not enough 不足negb. negotiable 可轉(zhuǎn)讓的、可流通的neg. inst., n. i. negotiable instruments 流通票據(jù)nego. negotiate 談判n. e. s. not elsewhere specified 未另作說(shuō)明 net. p. net proceeds 凈收入n/f no fund 無(wú)存款nfd no fixed date 無(wú)固定日期nfs not for sale 非賣品n. g. net gain 純收益nh not held 不追索

10、委托n. i. net income 凈收益n. i. net interest 凈利息niat net income after tax 稅后凈收益nifo next in, first out 次進(jìn)先出法nil nothing 無(wú)nim net interest margin 凈息差nit negative income tax 負(fù)所得稅n. l. net loss 凈損失 nl no load 無(wú)傭金n. m. nautical mile 海里nm no marks 無(wú)標(biāo)記n. n. no name 無(wú)簽名nnp net national product 國(guó)民生產(chǎn)凈值no. (no.)

11、number 編號(hào)、號(hào)數(shù)no a/c no account 無(wú)此帳戶nop net open position 凈開(kāi)頭寸now a/c negotiable order of withdrawal 可轉(zhuǎn)讓存單帳戶n/p net profit 凈利np no protest 免作拒付證書n. p. notes payable 應(yīng)付票據(jù)npc nominal protection coefficient 名義保護(hù)系數(shù)npl non-performing loan 不良貸款npv method net present value method 凈現(xiàn)值法n. q. a. net quick asset

12、s 速動(dòng)資產(chǎn)凈額nqb no qualified bidders 無(wú)合格投標(biāo)人nr no rated (信用)未分等級(jí)n/r no responsibility 無(wú)責(zé)任 n. r. notes receivable 應(yīng)收票據(jù)n. s. f. (nsf) no sufficient fund 存款不足nsf check no sufficient fund check 存款不足支票nt. wt. net weight 凈重nta net tangible assets 有形資產(chǎn)凈值ntbs non-tariffs barriers 非關(guān)稅壁壘ntl no time lost 立即nts not

13、to scale 不按比例nu name unknown 無(wú)名n. w. net worth 凈值nwc net working capital 凈流動(dòng)資本nx not exceeding 不超過(guò)n. y. net yield 凈收益nz$ new zealand dollar 新西蘭元o order 訂單o. (o.) offer 發(fā)盤、報(bào)價(jià)oa open account 賒帳、往來(lái)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(yíng)會(huì)計(jì)分析制ob oth

14、er 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(guò)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(jiàn)票即付o. e. (o. e. ) omission excepted 遺漏除外o. f. ocean freig

15、ht 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

16、的os out of stock 無(wú)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(gòu)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.

17、 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&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

18、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(cāng)庫(kù)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(rùn)per pro. per procurationem (拉?。┯?代理pf project finance 項(xiàng)目融資pfd preferred s

19、tock 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,??康豴.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

20、 point-of-purchase advertising 購(gòu)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(kāi),四開(kāi)本q. quantity 數(shù)量qb qualified buyers 合格的購(gòu)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(wèn)題交易qtib qualified termin

21、al 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(méi)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(kāi)發(fā)ram diverse annuity mortgage 逆向年金抵押ran

22、 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(kāi)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

23、 maker 注冊(cè)的競(jìng)爭(zhēng)市場(chǎng)自營(yíng)商rcvd. received 已收到r.d. running days=consecutive days 連續(xù)日rdtc registered deposit taking company 注冊(cè)接受存款公司re. subject 主題re. with reference to 關(guān)于received b/l received for shipment bill of lading 待裝云提單reer real effective exchange rate 實(shí)效匯率ref. referee; reference; refer(red) 仲裁者;裁判;參考;呈遞r

24、eo real estate owned 擁有的不動(dòng)產(chǎn)rep import replacement 進(jìn)口替代rep office representative office 代辦處,代表處repo, repu, rp repurchase agreement 再回購(gòu)協(xié)議req. requisition 要貨單,請(qǐng)求revolver revolving letter of credit 循環(huán)信用證rewr read and write 讀和寫ries recognized investment exchanges 認(rèn)可的投資交易(所)rl roll 卷rlb restricted license

25、 bank 有限制牌照銀行rm remittance 匯款rm room 房間rmb renminbi 人民幣,中國(guó)貨幣rms royal mail steamer 皇家郵輪rmsd royal mail special delivery 皇家郵政專遞rmt rail and maritime transport union 鐵路海運(yùn)聯(lián)盟roa return on asset 資產(chǎn)回報(bào)率roc return on capital 資本收益率roe return on equity 股本回報(bào)率roi return on investment 投資收益rop registered option p

26、rincipal 記名期權(quán)本金ro-ro roll-on/roll-off vessel 滾裝船ros return on sales 銷售收益率rpb recognized professional body 認(rèn)可職業(yè)(投資)機(jī)構(gòu)rpi retail price index 零售物價(jià)指數(shù)rpm resale price maintenance 零售價(jià)格維持措施(計(jì)劃)rpt. repeat 重復(fù)rrp reverse repurchase agreement 逆回購(gòu)協(xié)議rsl rate sensitive liability 利率敏感性債務(wù)rsvp please reply 請(qǐng)回復(fù)rt ro

27、yalty trust 特權(quán)信托rtm registered trade mark 注冊(cè)商標(biāo)rto ratio 比率rto round trip operation 往返作業(yè)rts rate of technical substitution 技術(shù)替代率rtw right to work 工作權(quán)利 ruf revolving underwriting facility 循環(huán)式包銷安排ryl referring to your letter 參照你方來(lái)信ryt referring to your telex 參照你方電傳s no option offered 無(wú)期權(quán)出售s split or st

28、ock divided 拆股或股息s signed 已簽字s second; shilling 秒;第二;先令sa semi-annual payment 半年支付sa south africa 南非saa special arbitrage account 特別套作賬戶sab special assessment bond 特別估價(jià)債券sae stamped addressed envelope 已貼郵票、寫好地址的信封safe state administration of foreign exchange 國(guó)家外匯管理局saic state administration for indu

29、stry and commerce (中國(guó))國(guó)家工商行政管理局sap statement of auditing procedure 審計(jì)程序匯編sar special administrative region 特別行政區(qū)sas statement of auditing standard 審計(jì)準(zhǔn)則匯編sase self-addressed stamped envelope 郵資已付有回郵地址的信封sat (china) state administration of taxation (中國(guó))國(guó)家稅務(wù)局satcom satellite communication 衛(wèi)星通訊sb short

30、bill 短期國(guó)庫(kù)券;短期匯票sb sales book; saving bond; savings bank 售貨簿;儲(chǔ)蓄債券;儲(chǔ)蓄銀行sbc swiss bank corp. 瑞士銀行公司sbic small business investment corporation 小企業(yè)投資公司sbip small business insurance policy 小型企業(yè)保險(xiǎn)單sbli savings bank life insurance 儲(chǔ)蓄銀行人壽保險(xiǎn)sbn standard book number 標(biāo)準(zhǔn)圖書號(hào)sc sales contract 銷售合同sc scilicet namel

31、y 即sc supplier credit 賣方信貸scf supplier credit finance 賣方信貸融資sch schilling (奧地利)先令scirr special cirr 特別商業(yè)參考利率scl security characteristic line 證券特征線score special claim on residual equity 對(duì)剩余財(cái)產(chǎn)凈值的特別要求權(quán)sd standard deduction 標(biāo)準(zhǔn)扣除額sdb special district bond 特區(qū)債券sdbl sight draft, bill of lading attached 即期匯

32、票,附帶提貨單sdh synchronous digital hierarchy 同步數(shù)字系統(tǒng)sdr straight discount rate 直線貼現(xiàn)率sdrs special drawing rights 特別提款權(quán)se shareholders equity 股東產(chǎn)權(quán)se stock exchange 股票交易所sea single european act 單一歐洲法案seaf stock exchange automatic exchange facility 股票交易所自動(dòng)交易措施seato southeast asia treaty organization 東南亞公約組織s

33、ec second(ary); secretary 第二,次級(jí);秘書sect. section 部分sen senator 參議院sept. september 九月set selective employment tax 單一稅率工資稅sextuplicate (文件)一式六份中的一份sec special economic zone 經(jīng)濟(jì)特區(qū)sf sinking fund 償債基金sfr swiss frank 瑞士法郎sfs summary financial statements 財(cái)務(wù)報(bào)表概要sgd. signed 已簽署shex sundays and holidays except

34、ed 星期日和假日除外shinc sundays and holidays included 星期日和假日包括在內(nèi)shpd. shipped 已裝運(yùn)shpg. shipping 正裝運(yùn)shpt. shipment 裝運(yùn),船貨 si statutory instrument; system of units 有效立法;國(guó)際量制sic standard industrial classification 標(biāo)準(zhǔn)產(chǎn)業(yè)分類sip structured insurance products 結(jié)構(gòu)保險(xiǎn)產(chǎn)品sitc standard international trade classification 國(guó)際貿(mào)

35、易標(biāo)準(zhǔn)分類sk sack 袋,包skd separate knock-known 部分散件slc standby lc 備用信用證sma special miscellaneous account 特別雜項(xiàng)賬戶smes small and medium-sized enterprises 中小型企業(yè)smi swiss market index 瑞士市場(chǎng)指數(shù)sml security market line 證券市場(chǎng)線smtp supplemental medium term policy 輔助中期保險(xiǎn)sn stock number 股票編號(hào)snafu situation normal, all fouled up 情況還是一樣,只是都亂了soe state-owned enterprises 國(guó)有企業(yè)sof state ownership fund 國(guó)家所有權(quán)基金sola sola bill, sola draft, sola of e

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