常用经济类缩写词(中英文对照)

Abb. English Chinese a accepted 承兑

AA Auditing Administration （中国)审计署 AAA 最佳等级 abs. abstract 摘要

a/c, A/C account 帐户、帐目

a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学

Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 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 a.d., a/d after date 开票后、出票后

ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款

ad.val.,A/V ad valorem to (according value)从价 Agt. agent 代理人

Agt. agreement 协议、契约

AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金

A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks （保险)全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付

A/S，acc/s account sales 承销帐、承销清单，售货清单

ASAP as soon as possible 尽快

ASR acceptance summary report 验收总结报告 ass. assessment 估征、征税 assimt. assignment 转让、让与 ATC average total cost 平均总成本 ATM at the money 仅付成本钱

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 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍卖

Aud. auditor 审计员、审计师 Av. average 平均值 a.w. all wool 纯羊毛 A/W air waybill 空运提单 A/W actual weight 实际重量 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池

b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿

B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. bond 债券

B/D bills discounted 已贴现票据 B/D bank draft 银行汇票

b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票

BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded factory 保税工厂 Bfcy. Beneficiary 受益人

B/G, b/g bonded goods 保税货物

BHC Bank Holding Company 银行控股公司

BIS Bank of International Settlements 国际清算银行 bit binary digit 两位数

Bk. bank 银行 Bk. book 帐册

b.l., B/L bill of lading 提货单

B/L original bill of lading original 提货单正本 bldg. building 大厦

BMP bank master policy 银行统一保险 BN bank note 钞票

BO branch office 分支营业处

BO buyer’s 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 payments 收支差额 BOT balance of trade 贸易余额 BOY beginning of year 年初 b.p., B/P bills payable 应付票据 Br. branch 分支机构 BR bank rate 银行贴现率 b.r., B/R bills receivable 应收票据

Brok. broker or brokerage 经纪人或经纪人佣金 b.s., BS, B/S balance sheet 资产负债表 B/S bill of sales 卖据、出货单 B share B share B 股

B.T.T. bank telegraphic transfer 银行电汇 BV book value 票面价值 c. cents 分

C cash; coupon; currency 现金、息票、通货 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 capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产

C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本

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 c. b., C. B. cash book 现金簿

CBD cash before delivery 先付款后交货 C. C. cashier's check 银行本票

C. C contra credit 贷方对销 c/d carried down 过次页、结转下期 CD certificate of deposit 存单 c/f carry forward 过次页、结转 CG capital gain 资本利得

CG capital goods 生产资料、资本货物 C. H. custom house 海关 C. H. clearing house 票据交换所 Chgs charges 费用 Chq. cheque 支票

C/I certificate of insurance 保险凭证 CIA certified internal auditor 注册内部审计员

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 Ck. check 支票

C. L. call loan 短期拆放 C / L current liabilities 流动负债

C. M. A. certificed management accountant 注册管理会计师

CMEA, 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 CN consignment note 铁路运单 CN credit note 贷方通知书 c/o carried over 结转后期

C. O., C/O cash order 现金汇票、现金订货 C. O. certificate of origin 产地证明书 Co. company 公司

COBOL Common Business Oriented Language 通用商业语言

CoCom Coordinating Committee for Multilateral Export 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

Coll. collateral 担保、抵押物 Coll. collection 托收

Com.; comm. commission 佣金 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

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 每一千个为单位的成本 CPP current purchasing power 现行购买力 Cps. coupons 息票

CPT carriage paid to 运费付至...... C/R company's risk 企业风险 Cr. credit 贷记、贷方 CR carrier's risk 承运人风险 CR current rate 当日汇率、现行汇率 CR cash receipts 现金收入 CR class rate 分级运费率

CS civil servant; civil service 公务员、文职机关 CS convertible securities 可转换证券 C. S. capital stock 股本

CSI customer satisfaction index 顾客满意指数 csk. cask 木桶

CT corporate treasurer 公司财务主管 CT cable transfer 电汇 ct crate 板条箱

ctge cartage 货运费、搬运费、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 cu. 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

C.V. P. analysis Cost Volume Profit analysis 本---量---利分析 C. W. O. cash with order 订货付款 Cy. currency 货币 CY calendar year 日历年 CY container 整装货柜

CY container yard 货柜堆场、货柜集散场 D degree; draft 度、汇票 D/A deposit account 存款帐户

D/A document．nbspagainst acceptance 承兑交单 d/a days after acceptance 承兑后......日（付款） D. A. debit advice 欠款报单 D. B day book 日记帐、流水帐

DB method declining balance (depreciation) 递减余额折旧法 D. C. F. method discounted cash flow method 现金流量贴现法 D/D document．ry draft 跟单汇票 D. D.; D/D demand draft 即期汇票

D/d; d/d days after date 出票后......日(付款) d. d. dry dock 干船坞

DDB method double declining balance (depreciation) 双倍递减余额折旧法 D. D. D deadline delivery date 交易最后日期 def. deficit 赤字、亏损 dem. demurrage 滞期费 Depr. depreciation 折旧

d. f; D. F.; d. frt. dead freight 空舱费 D. G dangerous goods 危险货物 diff. difference 差额 Dis. discount 折扣、贴现

dish'd; dishd dishonored 不名誉、拒付

D. I. T double income-tax(relief) 双重所得税（免征） div.; divd dividend 红利、股息

D-J Dow Jones & Co. 美国道—琼斯公司

DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数 DJTA Dow Jones Transportation Average 道—琼斯运输平均数 DJUA Dow Jones Utility Average 道—琼斯公用事业平均数 DK Don't know 不知道 DL direct loan 直接贷款

DL discretionary limit 无条件限制 DLD deadline date 最后时限 Dls. Dol(s) Doll(s) 元

DM Deutsche Mark; 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 do.; dto. ditto 同上、同前 D/O delivery order 发货单 Doc(s) 凭证、单据、文件

doc. att. document． attached 附单据、附件 Doc. code document．nbspcode 凭证（单据）编号 D. O. G. days of grace 宽限日数 DOR date of request 要求日

DP; D/P document．nbspagainst 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. debit 借记、借方

D. R.; DR discount rate 贴现率、折扣率 Dr debtor 债务人

DR deposit receipt 存单、存款收据 dr. drawer 借方

DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日

dstn. destination 日的地(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. exchange; export 交易所、输出

E. & O. E. errors and omissions excepted 如有错漏，可加更正 e.a.o.n. except as otherwise noted 除非另有说明 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 Community; 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. exempli causa 例如 Ec. ex coupon 无息票

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 E/D export declaration 出口申报单 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 Processing 电子数据自理 E. E.; e.e errors excepted 如有错误，可加更正

EERI Effective Exchange Rate Indexes of Hong Kong 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 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

EMIP equivalent mean investment period 等值平均投资期 EMP end-of month payment 月末付款 EMP European main 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 enc enclosed 停业 encl(s) 附件 encd. enclosed 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 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 E. P. T excess profit tax 超额利润税 EPVI excess present value index 超现值指数 EPZ export processing zone 出口加工区 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. estate 财产、遗产

EST Eastern Standard Time 美国东部标准时间 et seq. et sequents 以下

ETA estimated time of arrival 预计到达时间

ETD estimated tiem of departure 预计出发时间

ETDZ Economic and Technological Development Zone 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.; exch exchange 汇兑、况换 excl. exclusive 另外、不在内 ex cont. from contract 从合同 ex cp. ex coupon 无息票 ex div. ex dividend 无股息 Exp. export 出口 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. following (page) 接下页 f. fairs 定期集市

F. A. face amount 票面金额 F. A. fixed assets 固定资产 F. A freight agent 货运代理行 FA free 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 FAC facility 设施、设备 f.a.c. fast as can 尽快

FACT factor analysis chart technique 因素分析图解法 fad. free delivery (discharge, dispatch) 免费送货 F. A. F. free at factory 工厂交货

FAIA Fellow of the Association of International Accountants 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 Accounting Standards Boards 财务会计标准委员会 FAT fixed asset transfer 固定资产转移 FAT factory acceptance test 工厂验收试验 FB foreign bank 外国银行

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 fc. franc 法郎

FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员 FCG foreign currency guarantee 外币担保 FCL full container load 整货柜装载

FCL/LCL full container load/less (than) 整装/分卸

FCR forwarder's cargo receipt 货运代理行收据

FCT forwarding agent's certificate of transport 货运代理行领货证 fd. fund 资金

FDB method fixed rate on declining balance method 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 exchange 外汇 FE future exchange 远期外汇 FF French franc 法国法郎

fib free into barge 驳船上的交货价

FIBC financial institution buyer credit policy 金融机构买方信贷险 FIFO first in, first out 先进先出法 fin. stadg.(stndg.) 资信状况 fin. stat. (F/S) 财务报表 fin.yr. financial 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 F. I. T free of income tax 免交所得税 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 FOB airport FOB airport (启运) 机场交货（价）

FOBST free on board stowed and trimming 包括清理及平仓的离岸价格 F.O.C. free of charge 免费

FOCUS Financial and Operations Combined Uniform Single Report 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 for'd., 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 Options 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 frt., frgt. forward 期货、远期合约 free case no charge for case 免费事例

FREF fixed rate export finance 固定利率出口融资

frt. & grat. freight and gratuity 运费及酬金 Frt. fwd freight forward 运费待付 Frt. ppd freight prepaid 运费已付 FS final settlement 最后结算

FSR feasibility study report 可行性研究报告 FTW free trade wharf 码头交易 FTZ free trade zone 自由贸易区 fut. futures 期货、将来 FV face value 面值

FVA fair value accounting 合理价值法 FWD forward (exchange) 远期合约 F.X. foreign exchange 外汇

FX broker foreign exchange broker 外汇经纪人 fxd fixed 固定的

FXRN fixed rate note 定息票据

FY fiscal year (financial year) 财政（务）年度 fy. pd. fully paid 全部付讫 FYI for your information 供您参考

g gallon; grain; gram (s) ;gold 加仑；格令；克; 金 G. A. general agent 总代理商、总代理人 GA go ahead 办理、可行

GAAP general Accepted Accounting Principles 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 gal., gall gallon 加仑 gas. gasoline 汽油

GATT General Agreement on Tariffs and Trade 关税及贸易总协定 GCL government concessional loan 政府优惠贷款 GDP gross domestic product 国内生产总值 gds. goods 商品、货物 GJ general journal 普通日记帐 GL general ledger 总分类帐 gm. gram(s) 克

GMP graduated payment mortgage 递增付款按揭 GND gross national demand 国民总需求 GNE gross national expeditures 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. (grs.) gross weight 毛重 GR gross revenue 毛收入 GS gross sales 销售总额

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 hg. hectogram 一百公克

HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率 hifo highest-in, first-out 高入先出法

H. in D. C. holder in due course 正当持票人 Hi-Q high quality 高质量

HIRCS high interest rate currencies 高利率货币 hi-tech high technology 高技术 HKD Hong Kong dollar 香港元 HKI Hong Kong Index 香港指数 hl. hectoliter 百升 hldg. holding 控股 Hon'd honored 如期支付的

HSCPI Hang Seng Consumer Price Index 恒生消费价格指数 HSI Hang Seng Index 恒生指数 hwevr. however 无论如何 Hz hertz 赫兹

I. A. intangible assets 无形资产

I & A inventory and allocations 库存和分配 IAS International Accounting Standard 国际会计标准 IB investment banking 投资银行（业) I. B. invoice book 发票簿

IBA International Bank Association 国际银行家协会 IBBR interbank bid rate 银行间报价利率 I. B. I invoice book inward 购货发票簿 IBNR incurred but not reported 已发生未报告 I. B. O. invoice book outward 销货发票簿 IBOR inter-bank offered rate 银行间的拆借利率 ICB international competitive bidding 国际竞标

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 I. C. U. International Code Used 国际使用的电码 IDB industrial development bond 工业发展债券 IDB Inter-American Development Bank 泛美开发银行 IDB inter-dealer broker 交易商之间经纪人 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 I. G. imperial gallon 英制加仑 IL, I/L import licence 进口许可证

ILC irrevocable letter of credit 不可撤销信用证 IMF International Monetary Fund 国际货币基金组织 imp. import 进口，输入

Inc. incorporated 注册（有限)公司 incl. inclusive 包括在内 incldd. included 已包含在内 incldg. including 包含

inl. haul inland haulage 内陆运输费用 INLO in lieu of 代替 Ins, ins. insurance 保险 inst. instant 即期、分期付款 Instal., instal. installment 分期付款 Int., int. interest 利息

inv., Inv. invoice 发票、付款通知 in trans (I. T.)在(运输)途中

inv.doc./attach. invoice with document．nbspattached 附提货单的发票 Inv't., invt. inventory 存货 I-O input-output 输入--输出 IOU I owe you 借据

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 IR Inland Revenue 国内税收 I. R. inward remittance 汇入款项

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 内部收益率 irred. irredeemable 不可赎回的 IRS interest rate swap 利率调期 IS International System 公制度量衡

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 I/T income tax 所得税

ITC investment tax credit 投资税收抵免

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 J., Jour. journal 日记帐 J. A. (J/A) 联合（共管）帐簿 J. D. B. journal day-book 分类日记帐 J/F, j/f journal folio 日记帐页数 J. V. joint venture 合资经营企业 J. V. journal voucher 分录凭单 JVC joint venture company 合资公司 K. D. knocked down 拆散

K. D. knocked down price 成交价格 kg kilogram 千克 kilom. kilometer 千米 kv kilovolt 千 伏 kw kilowatt 千瓦

KWH kilowatt-hour 千瓦小时 L listed (securities)（证券）上市 L., (Led.) ledger分类帐 L. lira 里拉 L. liter 公升 L. A. (L/A) 授权书

L. A. liquid assets 流动资产 L. B. letter book 书信备查簿 LB licensed bank 许可银行 lb pound 磅 LC (L/C) 信用证

LCL/FCL less than container load/full container load 拼装/整拆 LCL/LCL less than container load/less than container load 拼装/拼拆 L.& D. loans and discounts 放款及贴现 L&D loss and damage 损失和损坏 ldg. loading 装（卸）货 L/F ledger folio 分类帐页数 LG letter of guarantee 保函 Li. liability 负债

LI letter of interest (intent) 意向书 lifo (LIFO) last in,first out 后进先出法 L. I. P. (LIP) life insurance policy人寿保险单 LIRCs low interest rate currencies 低利率货币 L/M list of materials 材料清单 LMT local mean time 当地标准时间 LRP limited recourse project 有限追索项目

LRPF limited recourse project financing 有限追索项目融资 i. s. lump sum 一次付款总额

i. s. t. local standard time 当地标准时间

LT long term 长期 Ltd. limited 有限（公司） m million 百万

M matured bond 到期的债券 M mega- 百万 M milli- 千分之一 m. meter, mile 米、英里

M&A merger & acquisition 兼并收购 MA my account 本人帐户 Mat. maturity 到期日 Max., max maximum 最大量 M. B. memorandum book 备忘录

MBB mortgage-backed bonds 抵押支持的债券 MBO management by objectives 目标管理 M/C marginal credit 信贷限额 m/c metallic currency 金属货币

MCA mutual currency account 共同货币帐户 MCP mixed credit program 混合信贷计划 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)单 M. D. malicious damage 恶意损坏 mdse. merchandise 商品

MEI marginal efficiency of investment 投资的边际效率 mem. memorandum 备忘录

MERM multilateral exchange rate model 多边汇率模型 M. F. mutual funds 共同基金 MF mezzanine financing 过渡融资 mfg. manufacturing 制造的 MFN most favoured nations 最惠国 mfrs. manufacturers 制造商 mg milligram 毫克 M/I marine insurance 海险

micro one millionth part 百万分之一 min minimum 最低值、最小量

MIP monthly investment plan 月度投资计划 Mk mark 马克 mks. marks 商标 mkt. market 市场

MLR minimum lending rate 最低贷款利率

MLTG medium-and-long-term guarantee 中长期担保 M. M. money market 货币市场 mm millimeter 毫米

MMDA money market deposit account 货币市场存款帐户

MMI major market index 主要市场指数 MNC multinational corporation 跨（多）国公司 MNE multinational enterprise 跨国公司 MO (M. O.) meney order 汇票 mo. month 月

MOS management operating system 经营管理制度 Mos. months 月 MP market price 市价

M/P months after payment 付款后......月

MPC marginal propensity to consume 边际消费倾向 Mrge.(mtg. ) mortgage 抵押

MRJ materials requisition journal 领料日记帐

MRO maintenance, repair and operation 维护、修理及操作 MRP manufacturer's recommended price 厂商推荐价格 MRP material requirement planning 原料需求计划 MRP monthly report of progress 进度月报

MRR maintenance, repair and replace 维护、修理和替换 M/s months of sight 见票后.......月 msg message 留言 MT medium term 中期 M/T mail transfer 信汇 mthly monthly 每月

MTI medium-term insurance 中期保险 MTN medium-term note 中期票据 MTU metric unit 米制单位 n. net 净值

N. A. net assets 净资产 n. a not available 暂缺 N. A. non-acceptance 不承兑 NA not applicable 不可行 N. B. nota bene 注意 NC no charge 免费 N/C net capital 净资本 n. d. no date 无日期 N. D. net debt 净债务 n. d. non-delivery 未能到达 ND next day delivery 第二天交割 NDA net domestic asset 国内资产净值 N.E. net earnings 净收益 n. e. no effects 无效 n. e. not enough 不足

negb. negotiable 可转让的、可流通的

Neg. Inst., N. I. negotiable instruments 流通票据 nego. negotiate 谈判

N. E. S. not elsewhere specified 未另作说明 net. p. net proceeds 净收入 N/F no fund 无存款

NFD no fixed date 无固定日期 NFS not for sale 非卖品 N. G. net gain 纯收益 NH not held 不追索委托 N. I. net income 净收益 N. I. net interest 净利息

NIAT net income after tax 税后净收益 NIFO next in, first out 次进先出法 nil nothing 无

NIM net interest margin 净息差 NIT negative income tax 负所得税 N. L. net loss 净损失 NL no load 无佣金 n. m. nautical mile 海里 NM no marks 无标记 N. N. no name 无签名

NNP net national product 国民生产净值 NO. (no.)编号、号数 no a/c no account 无此帐户 NOP net open position 净开头寸

NOW a/c negotiable order of withdrawal 可转让存单帐户 N/P net profit 净利

NP no protest 免作拒付证书 N. P. notes payable 应付票据

NPC nominal protection coefficient 名义保护系数 NPL non-performing loan 不良贷款

NPV method net present value method 净现值法 N. Q. A. net quick assets 速动资产净额 NQB no qualified bidders 无合格投标人 NR no rated （信用）未分等级 N/R no responsibility 无责任 N. R. notes receivable 应收票据

N. S. F. (NSF) no cufficient fund存款不足 NSF check no sufficient fund check 存款不足支票 nt. wt. net weight 净重

NTA net tangible assets 有形资产净值 NTBs non-tariffs barriers 非关税壁垒 ntl no time lost 立即 NTS not to scale 不按比例 NU name unknown 无名 N. W. net worth 净值

NWC net working capital 净流动资本 NX not exceeding 不超过 N. Y. net yield 净收益

NZ$ New Zealand dollar 新西兰元 o order 订单

o. (O.) offer发盘、报价 OA open account 赊帐、往来帐 o/a on account of 记入......帐户 o. a. overall 全面的、综合的

OAAS operational accounting and analysis system 经营会计分析制 OB other budgetary 其他预算 O. B. ordinary business 普通业务 O. B. (O/B) order book订货簿

OB/OS index overbought/oversold index 超买超卖指数 OBV on-balance volume 持平数量法 o. c. over charge 收费过多 OC open cover 预约保险

o/d, o. d.,(O. D.) overdrawn透支 OD overdraft 透支 O/d on demand 见票即付

O. E. (o. e. ) omission excepted遗漏除外 O. F. ocean freight 海运费 OFC open for cover 预约保险 O. G. ordinary goods 中等品

O. G. L. Open General License 不限额进口许可证 OI original issue 原始发行

OII overseas investment insurance 海外投资保险 ok. all correct 全部正确

o. m. s. output per manshift 每人每班产量 O. P. old price 原价格

O. P. open policy 不定额保险单 opp opposite 对方 opt. optional 可选择的 ord. ordinary 普通的 OS out of stock 无现货

O/s outstanding 未清偿、未收回的 O. T. overtime 加班

OTC over-the -counter market 市场外交易市场 OVA overhead variance analysis 间接费用差异分析 OW offer wanted 寻购启示

OWE optimum working efficiency 最佳工作效率 oz ounce(s)盎司 ozws. otherwise 否则

p penny; pence; per 便士；便士；每

P paid this year 该年（红利)已付 p. pint 品托（1/8加仑)

P.A. particular average; power of attorney 单独海损；委托书 P.A. personal account; private account 个人账户、私人账户 p.a., per ann. per annum 每年

P&A professional and administrative 职业的和管理的 P&I clause protection and indemnity clause 保障与赔偿条款 P&L profit and loss 盈亏，损益 P/A payment of arrival 货到付款

P/C price catalog; price current 价格目录；现行价格 P/E price/earning 市盈率 P/H pier-to-house 从码头到仓库 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

PAYE 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 pk peck 配克（1/4蒲式耳) PMO postal money order 邮政汇票 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 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 interest 凭保证单证明的保险利益 POE port of entry 报关港口

POP advertising point-of-purchase advertising 购物点广告 POR pay on return 收益 PR payment received 付款收讫 PS postscript 又及

PV par value; present value 面值；现值 q. quarto 四开，四开本 Q. quantity 数量

QB qualified buyers 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 Trust 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

q.v. quod vide (which see)参阅 q.y. query 查核

R option not traded 没有进行交易的期权

R. response; registered; return 答复；已注册；收益 r. rate; rupee; ruble 比率；卢比；卢布 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 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 R/A refer to acceptor 洽询（汇票)承兑人 R/D refer to drawer （银行)洽询出票人 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 rcvd. received 已收到

r.d. running days=consecutive days 连续日

RDTC registered deposit taking company 注册接受存款公司 Re. subject 主题

re. with reference to 关于

RECEIVED B/L received for shipment bill of lading 待装云提单 REER real effective exchange rate 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

REVOLVER revolving letter of credit 循环信用证 REWR read and write 读和写

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 remittance 汇款 rm room 房间

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 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 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 循环式包销安排 RYL referring to your letter 参照你方来信 RYT referring to your telex 参照你方电传 S no option offered 无期权出售 S split or stock divided 拆股或股息 S signed 已签字

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 特别套作账户 SAB special assessment bond 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 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 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-addressed stamped envelope 邮资已付有回邮地址的信封 SAT (China) State Administration of Taxation（中国)国家税务局 SATCOM satellite communication 卫星通讯 SB short bill 短期国库券；短期汇票

SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行

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 credit 卖方信贷

SCF supplier credit finance 卖方信贷融资 Sch schilling （奥地利)先令

SCIRR special CIRR 特别商业参考利率 SCL security characteristic line 证券特征线

SCORE special claim on residual equity 对剩余财产净值的特别要求权 SD standard deduction 标准扣除额 SDB special district bond 特区债券

SDBL sight draft, bill of lading attached 即期汇票，附带提货单 SDH synchronous digital hierarchy 同步数字系统 SDR straight discount rate 直线贴现率 SDRs special drawing rights 特别提款权 SE shareholders' equity 股东产权 SE Stock Exchange 股票交易所

SEA Single European Act 《单一欧洲法案》

SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施 SEATO Southeast Asia Treaty Organization 东南亚公约组织 sec second(ary); secretary 第二，次级；秘书 sect. section 部分 Sen senator 参议院 Sept. September 九月

SET selective employment tax 单一税率工资税 sextuplicate （文件)一式六份中的一份 SEC special economic zone 经济特区 SF sinking fund 偿债基金 Sfr Swiss Frank 瑞士法郎

SFS Summary Financial Statements 财务报表概要 sgd. signed 已签署

SHEX Sundays and holidays excepted 星期日和假日除外 SHINC Sundays and holidays included 星期日和假日包括在内 shpd. shipped 已装运 shpg. shipping 正装运 shpt. shipment 装运，船货

SI Statutory Instrument; System of Units 有效立法；国际量制 SIC Standard Industrial Classification 标准产业分类 SIP structured insurance products 结构保险产品

SITC Standard International Trade Classification 国际贸易标准分类

sk sack 袋，包

SKD separate knock-known 部分散件 SLC standby LC 备用信用证

SMA special miscellaneous account 特别杂项账户 SMEs small and medium-sized enterprises 中小型企业 SMI Swiss Market Index 瑞士市场指数 SML security market line 证券市场线

SMTP supplemental medium term policy 辅助中期保险 SN stock number 股票编号

Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了 SOE state-owned enterprises 国有企业 SOF State Ownership Fund 国家所有权基金

sola sola bill, sola draft, sola of exchange （拉丁)单张汇票 sov. sovereign 金镑=20先令

SOYD sum of the year's digits method 年数加总折旧法 spec. specification 规格；尺寸 SPF spare parts financing 零部件融资 SPQR small profits, quick returns 薄利多销 SPS special purpose securities 特设证券 Sq. square 平方；结清

SRM standard repair manual 标准维修手册 SRP Salary Reduction Plan 薪水折扣计划 SRT Spousal Remainder Trust 配偶幸存者信托 ss semis, one half 一半 SS social security 社会福利 ST short term 短期

ST special treatment (listed stock)特别措施（对有问题的上市股票) St. Dft. sight draft 即期汇票 STB special tax bond 特别税债务

STIP short-term insurance policy 短期保险单 sub subscription; substitute 订阅，签署，捐助；代替 Sun Sunday 星期日 sund. sundries 杂货，杂费 sup. supply 供应，供货 t time; temperature 时间；温度 T. ton; tare 吨；包装重量，皮重

TA telegraphic address=cable address 电报挂号 TA total asset 全部资产，资产 TA trade acceptance 商业承兑票据 TA transfer agent 过户转账代理人

TAB tax anticipation bill （美国)预期抵税国库券

TACPF tied aid capital projects fund 援助联系的资本项目基金 TAF tied aid financing 援助性融资

TAL traffic and accident loss （保险)交通和意外事故损失

TAT truck-air-truck 陆空联运

TB treasury bond, treasury bill 国库券，国库债券 T.B. trial balance 试算表

t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排

t.b.d. to be determined 待（决定)

TBD policy to be declared policy 预保单，待报保险单 TBL through bill of lading 联运提单，直达提单 TBV trust borrower vehicle 信托借款人工具（公司)

TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司 TC tariff circular 关税通报 TC telegraph collation 校对电报 T.C. traveler's check 旅行支票

TCI trade credit insurance 贸易信用保险

TCIC technical credit insurance consultants 技术信用保险顾问 TCM traditional Chinese medicine 中国传统医学，中医 TD time deposit 定期存款

TD Treasury Department （美国)财政部 TDA Trade Development Authority 贸易发展当局 TDC technical development corporation 技术开发公司 TDC Trade Development Council （香港)贸易发展局 TDR Treasury Deposit Receipt 国库券存据 Tech technical 技术的

Tel. telephone number 电话号码 telecom telecommunications 通讯

temp temperature; temporary (secretary)温度；临时（秘书) TESSA Tax Exempt Special Savings Account 免税特别储蓄帐户 TEU twenty-foot-equipment unit （货柜、集装箱)英尺当量单位 TF trade finance 贸易融资 t.f. till forbid 直到取消为止 tgm. telegram 电报

three T's type, terms, technique 交易三要素，即交易类型，交易条件，销售技术 thro., thru. through 经由，通过 Thu. Thursday 星期四

TIP to insure promptness 确保迅速

TIR carnet Transports Internationaux Routier （法国)国际公路运输证 tks. thanks 致谢，感谢 tkt ticket 票

TL time loan; total loss; trade-last 定期贷款；总损失；最后交易 TLO, T.L.O. total loss only=free from/of all average 全损赔偿险 TLX telex=teleprinter/teletypewriter exchange 电传 TM trademark 商标

TM telegram with multiple addresses 分送电报 TMA Terminal Market Association 最终市场协会

TMO telegraph money order 电汇单 TN treasury note 国库券

TNC transnational/multinational company 跨国公司 TOD time of delivery 发货时间 Tonn. tonnage 吨位（数)

TOP Trade Opportunities Program （美国)贸易机会计划 T.O.P. turn over, please 请翻转

TPM total productive maintenance 总生产维修（护)制 TPND theft, pilerage, and non-delivery 偷窃及不能送达险 tpo telephoto 电传照片，传真 TQ tariff quota 关税配额

T.Q., t.q. tale quale （拉丁)按现状，现状条件 TQC total quality control 全面质量控制

TR telegram restante; trust receipt 留交电报；信托收据 T.R. tons registered （船舶)注册吨位 Tr. transfer 过户，转让

traditio symbolia （拉丁)象征性交费 Tranche CD certificate of deposit 份额存单 trans translated 译本

treas treasurer 会计，出纳，库管，司库 Trip. triplicate 一式三份中的一份 Triple A 3A 3A级，最佳债券评级

TRS terminal receiving system 港外待运仓收货制度 TRT Trademark Registration Treaty 商标注册条约 TSP Total Suspended Particle 总空中悬浮物（污染指标) TST test 检查，检测

TT Testamentary Trust 遗嘱信托 TT, T/T telegraphic transfer 电汇

T.T.B. telegraphic transfer bought 买入电汇 T.T.S. telegraphic transfer sold 卖出电汇 TTY teletypewriter 电报打字员 TU Trade Union 工会，职工协会 Tue, Tues Tuesday 星期二

TV terminal value; television 最终价值；电视 TW transit warehouse 转口仓库 TWI training within industry 业内训练 txt. text 课文，电文，正文

Ty. territory 领土，（推销员的)推销区域

T&E Card travel and entertainment card 旅行和娱乐信用卡 T&H temperature and humidity 温度和湿度 T&M time and material 时间和材料 T/C time charter 定期租船，计时租船 t/km ton kilometer 顿/千米