2011/12/1 9:15:00 浏览：689 来源：重庆家教网
(A)
A.A.R = against all risks 担保全险，一切险
A.B.No. = Accepted Bill Number 进口到单编号
A/C = Account 账号
AC. = Acceptance 承兑
acc = acceptance,accepted 承兑，承诺
a/c.A/C = account 帐，帐户
ackmt = acknowledgement 承认，收条
a/d = after date 出票后限期付款(票据)
ad.advt. = advertisement 广告
adv. = advice 通知(书)
ad val. = Ad valorem(according to value) 从价税
A.F.B. = Air Freight Bill 航空提单
Agt. = Agent 代理商
AI = first class 一级
AM = Amendment 修改书
A.M.T. = Air Mail Transfer 信汇
Amt. = Amount 额，金额
A.N. = arrival notice 到货通知
A.P. = account payable 应付账款
A/P = Authority to Purchase 委托购买
a.p. = additional premiun 附加保险费
A.R. = Account Receivable 应收款
Art. = Article 条款，项
A/S = account sales 销货清单
a/s = after sight 见票后限期付款
asstd. = Assorted 各色俱备的
att,.attn. = attention 注意
av.,a/v = average 平均，海损
a/v = a vista (at sight) 见票即付
(D)
DD/A =documents against acceptance, 承兑后交付单
= documents for acceptance,= documents attached, 备承兑单据
= deposit account 存款账号
d/a = days after acceptance 承兑后……日付款
D.A. = Debit advice 付款报单
D/D,D. = Demand draft,documentary draft 即期汇票，跟单汇票
d/d = day’s date (days after date) 出票后……日付款
d.f.,d.fet. = dead freight 空载运费(船)
Disc. = Discount 贴现；折扣
DLT = Day Letter Telegram 书信电
D/N = debit note 借方通知
D/O = delivery order 卸货通知书
D/P = documents against payment 付款后交付单据
Dr. = debit debter 借方，债务人
d/s. = days’ sight 见票后……日付款
DV = Dividends 股利
(E)
Eea. = each 每，各
e.e.E.E. = error excepted 错误除外
E/B = Export-Import Bank 进出口银行(美国)
enc.,encl.= enclosure 附件
E.& O.E. = errors and omissions excepted 错误或遗漏不在此限
ETA = estimated time of arrival 预定到达日期
ex. = example,executive,exchange,extract 例子，执行官，外汇交换，摘要
Exp. = Export 出口
(F)
f.a.q.=fair average quality 良好平均品质
f.a.s.=free alongside ship 船边交货价
F.B.E.=foreign bill of exchange 国外汇票
f.c.l.=full container load 整个集装箱装满
f.d.free discharge 卸货船方不负责
F.& D.=Freight and Demurrage 运费及延装费
f.i.=free in 装货船方步负责
f.i.o.=free in and out 装卸货船方均不负责
f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均不负责
f.o.=free out 卸货船方不负责
f.o.,f/o=firm offer 规定时限的报价
f.o.b.=free on board 船上交货价
f.o.c.=free of charge免费
F.O.I.=free of Interest 免息
f.o.r.=free on rail,free on road 火车上交货价
f.o.s.=free on steamer 轮船上交货价
f.o.t.=free on truck 卡车上交货价
f.p.a.=free of particular average 单独海损不保
fr.f=franc,from,free 法郎，从，自由
FX=Foreign Exchange 外汇
(G)
Gg=good,goods,gramme 佳，货物，一克
G/A=general average 共同海损
GATT=General Agreement on Tariffs and Trade 关税贸易总协定
gm.=gramme 一克
g.m.b.=good merchantable brand品质良好适合买卖之货品
g.m.q.=good merchantable quality良好可售品质
G/N=Guarantee of Notes 承诺保证
g.s.w.=gross shipping weight 运输总重量
gr.wt.=gross weight 毛重
(I)
IIATA=International Air Transport Association 国际航空运输协会
IBRD=International Bank Reconstruction and Development 国际复兴开发银行
I/C=Inward Collection 进口托收
ICC=International Chamber of Commerce 国际商会
IMO=International Money Orders 国际汇票
Imp=Import 进口
IN=Interest 利息
IMF=International Monetary Fund 国际货币基金
inst.=instant(this month) 本月
int.=interest 利息
Inv.=Invoice 发票
IOU=I owe you 借据
I/P=Insurance Policy 保险单
I/R=Inward Remittance 汇入汇款
ISIC=International Standard Industrial Classification 国际行业标准分类
it.=item 项目
(K)
Kk.=karat(carat) 卡拉(纯金含有度)
kg.=keg,kilogramme笑，公斤
K.W.=Kilo Watt 千瓦
(L)
LL/A=Letter of Authorization 授权书
lbs.=pounds 磅
L/C=Letter of Credit 信用证
L/H=General Letter of Hypothecation 质押权利总股定书
L/I=Letter of Indemnity赔偿保证书
L/G=Letter of Guarantee 保证函
l.t.=long ton 长吨(2,240磅)
L/T=Letter Telegram 书信电报
Ltd.=Limited 有限责任
L/U=Letter of Undertaking 承诺书
(M)
Mm.=mile,metre,mark,month,minute,meridian(noon)哩，公尺，记号，月，分，中午
m/d=month after date 出票后……月付款
memo.=memorandum 备忘录
M.I.P.=marine insurance policy 海上保险单
misc.=miscellaneous杂项
M/L=more or less增或减
M/N=Minimum最低额
MO=Money Order拨款单，汇款单，汇票
m/s=months after sight见票后……月付款
m.s.=mail steamer,mail transfer油船，轮船
M.T.=metric ton,mail transfer公吨，信汇
M/T=Mail Transfer信汇
m.v.=motor vessel轮船
MNC=multi-national corporation跨国公司
(N)
NN.B.=Nota Bene(take notice)注意
NO.=number号码
n/p=non-payment拒付
Nt.Wt=Net Weight净重
(O)
O.=Order定单，定货
O.B/L=Order bill of lading指示式提单
O.C.P.=Overland Common Point通常陆上运输可到达地点
O/C=Outward Collection出口托收
OD.=Overdraft透支
O/d=overdraft,on demand透支，要求即付款（票据）
O/No.=order number定单编号
o.p.=open policy预约保单
O/R=Outward Remittance汇出汇款
ORT=ordinary telegram寻常电报
o/s=on sale,out of stock廉售，无存货
O/S=old style老式
o.t.=old term旧条件
oz=ounce盎斯
(P)
PP/A，p/a=particular average单独海损
pa=power of attorney委任状
=private account私人账户
p.a.=per annum(by the year)每年
p.c.=per cent,petty cash百分比，零用金
p.l.=partial loss分损
P.&I.=Protection and Indemnity意外险
P.&L.=profit and loss益损
P.M.O.=postal money order邮政汇票
P/N=promissory note本票
P.O.B.=postal office box邮政信箱
p.o.d.=payment on delivery交货时付款
P.O.D.=Pay on Delivery发货付款
P/O=Payment Order支付命令
P/R=parcel receipt邮包收据
prox.=proximo(next month)下月
PS.=postscript再启
pt.=pint品脱
P.T.O.=please turn over请看里面
PTL=private tieline service电报专线业务
(Q)
Qqlty=quality品质
qr=quarter四分之一
qty=quantity数量
quotn=quotation报价单
qy=quay码头
(R)
recd=received收讫
recpt=receipt收据
ref.=reference参考，关于
RFWD=rain,fresh water damage雨水及淡水险
remit.=remittance汇款
r.m.=ready money,readymade备用金，现成的
RM=Remittance汇款
R.O.=remittance Order汇款委托书
R.P.=reply paid,returnof post邮下或电费预付，请即会示
rt.=rate率
(S)
SS.A.=-Statement of Account账单
s.a.=subject to approval以承认(赞成，批准)为条件
S/C=sale contract售货合同
S/D=sight draft即期汇票
S/D=sea damage海水损害
SD.=Sundries杂项
SE.=Securities抵押品
S/N=shipping note装运通知
S.O.s.o.=shipping order,seller’s option装船通知书，卖方有权选择
S/S,s/s,ss,s.s=steamship轮船
s.t.=short ton短吨
(T)
T/A=telegraphic address电报挂号
tgm=telegram电报
T.L.O.=total loss only只担保全损(分损不赔)
T.M.O.=telegraphic money order电报汇款
T.R.=trust receipt信托收据
T.T.=telegraphic transfer电汇
TPND=theft,pilferage and nondelivery盗窃遗失条款
Uult.=ultimo(last month)上月
u/w=underwriter保险业者
(V)
voy.=voyage航次
V.V.=Vice Versa反之亦然
(W)
w.a.=with average水渍险(单独海损赔偿)
war=with risk担保一切险
W/B=way bill warehouse book货运单，仓库簿
wgt=weight重量
whf=wharf码头
W/M=weight or measurement重量或容量
w.p.a.=with particular average单独海损赔偿
W.R.=War Risk战争险
W.R.=warehouse receipt仓单
wt=weight重量
(X)
x.d.=ex dividend除息
XX=good quality良好品质
XXX=very good quality甚佳品质
XXXX=best quality最佳品质
(Y)
yd.=yard码
yr.=your,year你的，年
(Z)
Z=Zone地区，地带
ZCL=Zone for free Commercial自由贸易区
