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1、Aat每a.a.ragainst all risks全险acaccount帐目ACaccount current往来帐目accacceptance;accepted承兑;已承兑a.g.ba good brand任何名牌aoaccount of记入.帐目a.p.additional premium附加保险a.r.all risks全险AS;accsaccount sales售货清单av;AVaverage平均数BBBbill book出纳簿BDbank draft银行汇票bd.bond债券bds.boards董事会BEbill of exchange汇票bk.bank book帐簿bkg.ban
2、king银行业BLbill of lading提货单B.P.Bbank post bill银行汇票BRbank rate银行贴现率BR;b.r.bill receivable应收票据B.S;b.s.balance sheet资产负债表btbought购入CCcurrency,coupon现金，息单CAcapital account资本帐户CADcash against document凭单付款canclg.cancelling取消cat.catalogue目录CBcash book现金簿CDcash dividend现金折扣c.d.cum dividend付股息报关单C and Dcollec
3、tion and delivery收款发货cert.certificate证明CFcarried forward转下页cge.carriage运费CHcustom house海关ch.ppdcharges prepaid预付费clcertificate insurance保险证明书c&lcost and insurance保险费在内价CIFcost,insurance and freight至 U岸价格COcash order现金汇票C.O.t.change over to转入CODcash on delivery货到付款mercialcommission商业;佣金cont.contract合
4、同cr.credit货方ctgecartage车费cur.current本月;现付CWOcash with order订货即付款cy.currency货币DDC.deviation贴现dd.delivered交付de.deferred延期deg.degree等级dft.draft汇票divdividend;division红利;部门DNdebit note欠单;借项清单dols.dollars美元DPdocuments against payment付款交单dr.debtor drawer债务人,借方d.r.dock receipt存款收条DWdeposit warrant码头仓单dely.d
5、elivery交付Eea.each每e.d.ex dividend股息除外eq.equivalent等值exd.examined已检查exs.expenses费用Ff.i.t.free of income tax免所得税FOBfree on board离岸价格FOfor order准备出售f.p;FPfully paid付讫frt.freight运费Ggrs.wtgross weight毛重g.t.c.good till cancelled未注销前有效H-Z1HHphorse power马力h.p.n.horse power nominal标称马力I旧invoice book发票簿ibibid
6、em(in the same place)同前;出处同上ididem(the same)同上i.e.id est(that is)即，就是ILimport licence进口许可证int.interest利息inv.invoice发票IOUI owe you借据，欠条JJAjoint account共同帐户LLCletter of credit信用证led.ledger总帐簿LIPlife insurance policy人寿保险单LSlocus sigil(place of seal)盖印处MMAmy account本人帐户MCmarginal credit限界信贷MDmemorandum
7、of deposit存款单minminimum,minute最低额;分钟mks.marks商标Momoney order邮汇mos.months月NE;ne no effectsND no datednf.n.f no fundsNMno markNPnotary publicOOA on account ofod on demandPPAprivate accountPCprice currentpc.prices;piecep.c.bpetty cash bookpkg.packagePNpromissory notePOpostal orderPOBpost office box无存款未
8、注明日期无款无商标;无标志公证人因为见票即付私人帐户时价表价格;个零用现金簿包裹期票汇票邮政信箱预付ppd.prepaidpref.preference or preferred优先prox.proximo(of the next month)下月（拉）P.T.O.please turn over转下页Qq.v.quod vide(which see)请查阅q.y.query查核RRDrefer to drawer(banking)请与出票接洽re.with referece to关于recd.received收到r.i.reinsurance再保险r.lreceipt for a loan借
9、据;欠条RSVPreply please候复sect.section部分sgdsigned已签署shr.share股份std.standard标准，本价stk.stock存货，股票TTMOtelegraph电汇票TT;TTtelegraphic transfers电汇汇票VV;VSversus(against)对，相反vidvide(see)参阅vi z.videlicet(namely)即v.ivending list售货清单Ww.r.t.with regard to关于1 C&F(cost&freight)成本加运费价2 TT(telegraphic transfer)电汇3 DP(doc
10、ument against payment)付款交单4 DA (document against acceptance)承 兑交单5 C.O (certificate of origin)一 般原产地证6 G.S.P(generalized system of preferences)普惠制7 CTNCTNS(cartoncartons)纸箱8 PCEPCS(piecepieces)只、个、支等9 DLDLS(dollardollars)美元10 DOZDZ(dozen)一 打11 PKG(package)一 包，一捆，一扎，一件等12 WT(weight)重量13 G.W.(gross we
11、ight)毛重14 N.W.(net weight)净重15 CD (customs declaration)报关单16 EA(each)每个，各17 W (with)具有18 wo(without)没有19 FAC(facsimile)传真20 IMP(import)进口21 EXP (export)出口22 MAX (maximum)最大的、最大限度的23 MIN (minimum)最小的，最低限度24 M或MED (medium)中等，中级的25 MV(merchant vessel)商船26 S.S(steamship)船运MT 或 MT(metric ton)公吨DOC (docum
12、ent)文件、单据INT (international)国际的PL (packing list)装 箱单、明细表INV (invoice)发票PCT (percent)百分比REF (reference)参考、查价EMS (express mail special )特快传递STL.(style)式样、款式、类型T 或 LTX 或 TX(telex)电传2728293031323334353637RMB(renminbi)人民币38 SM (shipping marks )装船标记39 PR 或 PRC(price)价格40 PUR (purchase)购买、购货41 SC (sales co
13、ntract)销售确认书42 LC (letter of credit)信用证43 BL (bill of lading)提单44 FOB (free on board)离岸价45 CIF(cost,insurance&freight)成本、保险加运费价补充：CR=credit贷方，债主DR=debt借贷方（注意：国外常说的debt card，就是银行卡，credit card就是信誉卡。这里都是指银行和财务公司说的，你的银行卡，是你将钱放入银 行，银行是借贷方”，所以叫做debt卡。用credit卡，是你从银行或 者财政公司借钱，银行或公司是“贷方”，所就叫credit.）Exp=Expense花费，费用OH=overhead常用开支TC=total cost 总费用FC=
