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
< 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 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
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
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 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. Tprehensive 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 against 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) method 递减余额折旧法
D. C. F. method discounted cash flow method 现金流量贴现法
D/D documentary 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) method 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) dollars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) documents 凭证、单据、文件
doc. att. documents attached附单据、附件
Doc. code document code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 against 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
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). enclosure 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
export declaration
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
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)full container load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.) financial standing资信状况
fin. stat. (F/S) financial statement财务报表
< 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

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