| |
A = Acc. |
承诺，承兑汇票 |
| |
AA = automatic approval |
自动承认制 |
| |
A-1 = a number-one |
优等品质，一流的 |
| |
A. A. R.= against all risks |
投保全险 |
| |
Abbr. = abbreviation |
省略字，缩写字 |
| |
Abs. = abstract statement |
摘要说明书 |
| |
a/c = account |
账户，计算 |
| |
A/C = account current |
来往账 |
| |
A.D. =Anno Domini |
公元 |
| |
Ad. = advertisement |
广告 |
| |
a/d = after date |
发票后 |
| |
ad val. = ad valorem (= at value) |
从价 |
| |
adv. = advice |
通知 |
| |
AFL-CIO = American Federation of Labor-Congress of Industrial Organization |
美国劳工联盟 |
| |
a. m. = ante meridiem |
上午，午前 |
| |
ans. = answer, answered |
回答，已答 |
| |
A/P = ①additional premium |
追加保费 |
| |
②account paid |
已付账 |
| |
③authority to purchase |
采购授权书 |
| |
A.R. = all risks |
保全险 |
| |
Arr. = arrival, arrived |
到达，已到 |
| |
Assmt. = assignment |
转让，配给 |
| |
Asst. = assistant |
助理 |
| |
Auct. = auction |
拍卖 |
| |
A/V = average |
海损，平均 |
| |
A/W = actual weight |
实际重量 |
| |
B/= ①bag |
袋 |
| |
②bale |
包 |
| |
Bal. = balance |
余额 |
| |
Bank'cy = bankruptcy |
破产 |
| |
B.B. = bill book |
支票簿 |
| |
B.C. = before Christ |
公元前，西历纪元前 |
| |
B/D = bank draft |
银行汇票 |
| |
B/E = bill of exchange |
商业汇票，进港报表 |
| |
b.f. = Bona fide |
善意的 |
| |
B/F = brought forward |
转下页 |
| |
B.K. = bank |
银行账薄 |
| |
B/L = bill of lading |
提单 |
| |
B/O = bought over |
多买 |
| |
BOFT/MOEA = Board of Foreign Trade, Ministry of Economic Affairs |
经济部国际贸易局 |
| |
B/P = bill of payment |
付款支票 |
| |
B. P. B. = bank post bill |
银行邮政汇票 |
| |
B. R. = bills receivable |
应收汇票 |
| |
Brkge. = brokerage |
经纪人，手续费 |
| |
B/S = balance sheet |
借贷对照表，卖货凭单 |
| |
B.V. = book value |
账面价格 |
| |
B.W. = bonded warehouse |
保税仓库 |
| |
C/ = case |
箱 |
| |
C/A = capital account |
资本账户 |
| |
Capt. = captain |
船长 |
| |
Carr. = carriage |
客车，输送，运费 |
| |
Carr.fwd. = carriage forward |
运费先付 |
| |
Cat. = catalogue |
商品目录 |
| |
C.B. = cash book |
现款出纳薄 |
| |
Cert. = ①certificate |
证明书 |
| |
②certified |
被证明的 |
| |
cf. = confer |
对照 |
| |
C.F. = cost and freight |
运费在内价 |
| |
C.F.C. = cost, freight and commission |
运费及佣金在内价 |
| |
C.F.I. = cost, freight and insurance |
运费及保险费在内价 |
| |
CH. = ① clearing house |
票据交换所 |
| |
② custom house |
海关 |
| |
chq. = check, cheque |
支票 |
| |
cif = c.i.f = CIF = cost, insurance and freight |
运费及保险费在内价 |
| |
cif & c. = cost, insurance, freight and commission |
运费保险费及汇费在内价 |
| |
cif & i. = cost, insurance, freight and interest |
运费保险费及利息在内价 |
| |
Co. = company |
公司 |
| |
C/N = ① credit note |
贷项清单 |
| |
② circular note |
循环支票 |
| |
③ consignment note |
寄售通知书 |
| |
c/o = ① carried over |
转下页 |
| |
② care of |
请……转交 |
| |
C/O = ① cash order |
现款支票 |
| |
② certificate of origin |
原产地证明书 |
| |
C.O.D. = cash on delivery |
付款交货 |
| |
Com. = commission |
手续费，佣金 |
| |
Con. Inv. = consular invoice |
领事发票 |
| |
Consgt. = consignment |
寄售品 |
| |
Corp. = corporation |
公司 |
| |
C.O.S. = cash on shipment |
付款装运 |
| |
C/P = charter party |
租船契约 |
| |
C. T. L = constructive total loss |
推定全损 |
| |
C. W. O. = cash with order |
付现订购 |
| |
D/A = ① documents against acceptance |
承兑交单 |
| |
② days after acceptance |
承兑后若干日付款 |
| |
D/D = ① demand draft |
即期汇票 |
| |
②documentary draft |
跟单汇票 |
| |
Dd. = delivered |
已交货 |
| |
Deb. = debenture |
公司债券 |
| |
Dis. = discount |
折扣 |
| |
Dishd. = dishonored |
拒绝支付，拒绝承兑 |
| |
Div. = dividend |
红利，股息 |
| |
D/N = debit note |
借项清单 |
| |
do. = ditto (= the same) |
同上 |
| |
D/O = delivery order |
提货单 |
| |
doz. = dozen |
一打 |
| |
D/P = documents against payment |
付款交单 |
| |
Dr. = ① debtor |
借方 |
| |
②doctor |
博士 |
| |
d.r. = deposit receipt |
存款收据 |
| |
d/s= days' sight |
见票后若干日付款 |
| |
D/W = dock warrant |
仓库保单 |
| |
D.W. = dead weight |
自重量 |
| |
E. & O.E. = errors and omissions excepted |
有错当改 |
| |
e.g. = exempli gratia (= for example) |
例如 |
| |
Esq. = Esquire |
先生（英），律师（美） |
| |
etc. = etcetra (= and so forth) |
等等 |
| |
f.a. = f.a.a. = free of all average |
全损险（全损赔偿） |
| |
f.a.q. = fair average quality |
平均中等品质 |
| |
f.a.q.s. = fair average quality of the season |
本季中级品 |
| |
fav. = favor |
好意，书信 |
| |
F.B.E. = foreign bill of exchange |
外国汇票 |
| |
F.C.S. = F.C. & S. = free of capture and seizure |
虏获夺取不赔条款 |
| |
F/D = ① forward delivery |
定期交货 |
| |
② free docks |
船坞交货 |
| |
f.g.a. = free of general average |
不保共同海损（共同海损不赔偿） |
| |
f.i.= for instance |
例如 |
| |
Fin.stat. = financial statement |
财务报表 |
| |
F.O. = ① firm offer |
稳固报价 |
| |
② free overside |
输入港船上交货价 |
| |
f.o.b. = FOB = free on board |
船上交货价 |
| |
f.o.c. = free of charges |
免费 |
| |
f.o.r. = free on rail |
火车上交货价 |
| |
F.P. = floating policy |
船名未定保单 |
| |
f.p. = ① fully paid |
全额付清 |
| |
② floating policy |
船名未定保单 |
| |
f.p.a. = free from particular average |
不保单独海损（单独海损不赔偿） |
| |
F.R.B. = Federal Reserve Bank |
美国联邦准备银行 |
| |
Frt.= freight |
运费，货物 |
| |
f.s. = foire suire |
转送电报 |
| |
g.a. = general average |
共同海损 |
| |
gall.= galls = gallon |
加仑 |
| |
g.b.= Gold bonds |
黄金证券 |
| |
gr. = ① grain |
公克，最小的的重量单位 |
| |
② grain |
珍珠的重量单位 = 50毫克或V4克拉 |
| |
③ gram |
公克 = gramme（英） |
| |
gr.wt. = gross weight |
毛重 |
| |
gs. = guineas |
英国金币名 |
| |
g.t.c. = good till cancelled |
取消前有效 |
| |
G.V. = grande vitesse |
快车 |
| |
H.I.H. = His or Her Imperial Highness |
国王，天皇，女王，皇后 |
| |
H.O. = head office |
总公司 |
| |
Hon.Con. = Honorary Consul |
名誉领事 |
| |
h.p.n. = horsepower nominal |
名义马力 |
| |
I.B. = invoice book |
发票薄 |
| |
ib. = id. = ibidem(= in the same place) |
在同处，在同一书(章)内 |
| |
IBRD = International Bank for Reconstruction and Development |
国际复兴开发银行（世界银行） |
| |
ICA = International Cooperation Administration |
国际合作总署 |
| |
ICC = International Chamber of Commerce |
国际商会 |
| |
i.e. = id est = that is |
即 |
| |
in loc. = in loco |
在……地方 |
| |
in ex. = in extenso (= in full length) |
详细地 |
| |
hi re. = in the matter |
关于 |
| |
insol. = insolvency |
无力付款 |
| |
inst. = ① installment = instalment |
分期付款 |
| |
② instant (= this month) |
本月 |
| |
Instn. = ① institution |
设备 |
| |
② instruction |
通知，指示 |
| |
int. = interest |
利息 |
| |
in trans. = in transit |
运输中 |
| |
Inv. = invoice |
发票 |
| |
I.O.P = irrespective of percentage |
免赔额不适用条款 |
| |
I.O.U. = I owe you |
借条 |
| |
i.q. = idem quod (= the same as) |
同上，如同 |
| |
I.Q. = import quota |
进口配额 |
| |
ISB = International Settlement Bank |
国际清算银行 |
| |
j.a. = jt. a/c |
共同存款，联合户头(= joint account) |
| |
JETRO = Japan External Trade Organization |
日本贸易振兴会 |
| |
Jl. = journal |
细目账，流水账 |
| |
Jr. =junior |
年幼者，大学三年级学生，后进者 |
| |
kg. = kilo = kilogram |
公斤 |
| |
kl. = kiloliter |
公升 = kiloliter（英） |
| |
km. = kilometer |
公里 |
| |
L C. = L/C = letter of credit |
信用证 |
| |
L D.Tel. = long-distance telephone |
长途电话 |
| |
L/G = loss and gain |
损益 |
| |
Ltd. = Ld. = limited |
有限的 |
| |
Max = maximum |
最大限度 |
| |
m/d = months after date |
发票后……月付款 |
| |
Mdse. = merchandise |
商品 |
| |
Memo. = memo = memorandum |
备忘录，摘要 |
| |
Messrs. = Messieurs |
先生们，贵公司 |
| |
Mfg. = manufacturing |
制造 |
| |
Mgr. = manager |
经理 |
| |
Min. = minimum |
最小限度 |
| |
M.I.P. = marine insurance policy |
海上保险证书 |
| |
Mkt. = market |
市场 |
| |
M.O. = money order |
拨（或汇）款单 |
| |
M.P. = ① Member of Parliament |
国会议员 |
| |
② military police |
宪兵 |
| |
M.R. = mate's receipt |
收货单（大副收据） |
| |
M.S. = mail steamer |
邮轮 |
| |
MSS. = manuscripts |
原稿，手抄本 |
| |
N/A = ① no advice |
无通知 |
| |
② no account |
无存款 |
| |
③ new account |
新账户 |
| |
N.B. = ① nota bene (= take notice) |
注意 |
| |
② new bond |
新证券 |
| |
N/E = n. e. = not enough |
不够 |
| |
n.e.i. = non est inventus(= is not found) |
不在，看不到 |
| |
N. F. = no fund |
缺乏资金 |
| |
No. = number |
编号 |
| |
N/O = no orders |
无指示 |
| |
Nom. Cap. = nominal capital |
名义资本 |
| |
No Red. = no reduction |
不减价 |
| |
N. R. = no risk |
无危险 |
| |
N/S = not sufficient fund |
存款不足 |
| |
N. Wt. = net weight |
净重 |
| |
o/a = on account of |
因为，在……账户 |
| |
o/c = ① overcharge |
超载 |
| |
② open charter |
开口租船契约 |
| |
③ old charter |
旧租船契约 |
| |
o/d = ① on demand |
兑现时付款式 |
| |
② overdraft |
透支 |
| |
OECD = Organization for Economic Cooperation and Development |
经济合作发展组织 |
| |
OEEC = Organization for European Economic Cooperation |
欧洲经济合作组织 |
| |
OJT = on the job training |
在职训练 |
| |
O.K. = all correct |
正确无误，可以，已知 |
| |
O.P. = open policy |
统保单 |
| |
O.R. = ① owner's risk |
货主承担风险 |
| |
② official receiver |
法定破产管理人 |
| |
O/No. = order number |
订单编号 |
| |
O/S = ① on sale |
出售 |
| |
② out of stock |
库存缺货 |
| |
③ old style |
旧式 |
| |
oz.(ozs.) = ounce |
英两 |
| |
p.(pp.) = page (pages) |
页 |
| |
P.A. = ① particular average |
单独海损 |
| |
② personal account |
私人存款 |
| |
③ power of attorney |
委任书 |
| |
p. a. = per annum |
每年 |
| |
payt. = payment |
付款 |
| |
P.& L. = profit and loss |
损益 |
| |
p. c. = petty cash |
杂费，零钱 |
| |
Per Pro. = per procuration |
代理的 |
| |
per s.s. (or m.v., m.s.) = per steamship (or motor-vessel, motorship) = ex s.s. |
装……轮 |
| |
P. L = partial loss |
分损 |
| |
pm. = prem. = premium |
保险费 |
| |
p.m. = P.M. = post meridiem |
午后 |
| |
P.M. = ① postmaster |
邮政局长 |
| |
② postmortem |
午后 |
| |
③ Prime Minister |
首相（总理） |
| |
P.M.O. = postal money order |
(英)邮政拨（或汇）款单 |
| |
P.N. = P/N = promissory note |
期票 |
| |
p.o.c. = port of call |
暂停港 |
| |
P.O.D. = pay on delivery |
付款交货 |
| |
p.p.a. = percent per annum |
年利率 |
| |
p.p.s. = post postscript |
再者，后记 |
| |
PR = public relations |
公共关系 |
| |
Pref.Shr. = preference share |
优先股 |
| |
prox. = proximo |
下月 |
| |
P.T.O. = please turn over |
请阅背面 |
| |
Q. = quantity |
数量(quantity sale = 大量削价出售） |
| |
Qlty. = quality |
质量(quality control = 质量管制) |
| |
qt. = quart |
夸尔(1/4加仑或约1.14公升) |
| |
Q.T. = q.t. = quiet |
安静的(on the Q.T. = 秘密) |
| |
Quotn.= quotation |
报价单 |
| |
q.v.= quod vide |
参阅 |
| |
Qy. = quay |
码头 |
| |
Reg.TM. = registered trademark |
注册商标 |
| |
Recd. = received |
收讫 |
| |
R/D = refer to drawer |
向发票人查询 |
| |
R.E. = Royal Exchange |
伦敦交易所 |
| |
Rec'd Pay't = received payment |
款项收讫 |
| |
ref. = reference |
参阅 |
| |
reg. = registered |
挂号 |
| |
rem. = ① remittance |
汇款 |
| |
② remark |
备注 |
| |
ROK = Republic of Korea |
韩国 |
| |
R.P. = reponse payee (= reply paid) |
回信邮资付讫 |
| |
r.s.v.p. =repondez s'il vous plait (= please reply) |
请回复 |
| |
$ = dollar |
美元 |
| |
S. B. = ① sales book |
销售账簿 |
| |
② savings bank |
储蓄银行 |
| |
SE = system engineering |
系统设计 |
| |
Sig. = signature |
签署 |
| |
S.L. = salvage loss |
救难损失 |
| |
S.O = ① shipping order |
装运通知书 |
| |
② ship's option |
船方有权决定 |
| |
③ seller's option |
卖方有权决定 |
| |
SOP = standing operating procedure |
固定作业程序 |
| |
S.O.S = save our ship or souls |
海难求救信号 |
| |
s.p.a.= subject to particular average |
以不保单独海损为条件 |
| |
s.s. = steamship |
汽船 |
| |
Surv.= surveyor |
公证人 |
| |
T. = ① ton |
吨 |
| |
② tare |
皮重 |
| |
T.A. = telegraphic address |
电报挂号 |
| |
T & Dft. = tare and draft |
皮重和包含物 |
| |
T.C. = ① telegraph collationne |
校对电报 |
| |
② till countermanded |
至取消为止 |
| |
T.D.O. = transshipment delivery order |
转船提货单 |
| |
Tel. = ① telephone |
电报 |
| |
② telegram |
电话 |
| |
tfr. = transfer |
① 转让 ② 股票过户 |
| |
Thro' B/L = through bill of lading |
直接提单 |
| |
T.L.O. = total loss only |
保全险 |
| |
T.R. = ① telegramme restante |
待领电报 |
| |
② trust receipt |
信托收据 |
| |
T.S.V.P. = tournez s'il vous plait |
请阅背面 |
| |
T.T. = telegraphic transfer |
电汇 |
| |
U.K. = United Kingdom |
英国 |
| |
Ull. = ullage |
漏损，不足 |
| |
ult. = ultimo |
上月 |
| |
U.S.A. = the United States of America |
美利坚合众国 |
| |
u/w = underwriter |
保险商 |
| |
v.g. = verbi gratia |
例如 |
| |
via. = via (= by way of) |
经由…… |
| |
VIP = very important person |
重要人物，贵宾 |
| |
viz = videlicet (= namely) |
就是 |
| |
vs. = versus |
对 |
| |
W.A. = with average |
保单独海损险（水渍险） |
| |
W.B. = ① water ballast |
底货 |
| |
② way bill |
运货单 |
| |
W.O. = waiting order |
等候订单 |
| |
W.P.A. = w.p.a. = with particular average |
保单独海损险（水渍险） |
| |
W.R. = ① war risk |
兵险 |
| |
② warehouse receipt |
仓库收据，存货单 |
| |
x.c. = ex coupon |
无票息 |
| |
x.in. = ex interest |
无利息 |
| |
x.d. = ex dividend |
（英）无红利的 = dividend off（美） |
| |
Xm = Xmas = Christmas |
圣诞节 |
| |
x.m.p. = extra message paid |
特别传免费付讫 |
| |
XX = good quality |
良好品质 |
| |
XXX= very good quality |
极佳品质 |
| |
XXXX = best quality |
优等品质 |
| |
Yrs. = ① yours |
贵公司 |
| |
②years |
若干年 |