A-G
A
@ at 每
a.a.r against all risks 全險
ac account 帳目
AC account current 往來帳目
acc acceptance;accepted 承兌;已承兌
a.g.b a good brand 任何名牌
ao account of 記入…帳目
a.p. additional premium 附加保險
a.r. all risks 全險
AS;accs account sales 售貨清單
av;AV average 平均數(shù)
B
BB bill book 出納簿
BD bank draft 銀行匯票
bd. bond 債券
bds. boards 董事會
BE bill of exchange 匯票
bk. bank book 帳簿
bkg. banking 銀行業(yè)
BL bill of lading 提貨單
B.P.B bank post bill 銀行匯票
BR bank rate 銀行貼現(xiàn)率
BR;b.r. bill receivable 應(yīng)收票據(jù)
B.S;b.s. balance sheet 資產(chǎn)負(fù)債表
bt bought 購入
C
C currency,coupon 現(xiàn)金,息單
CA capital account 資本帳戶
CAD cash against document 憑單付款
canclg. cancelling 取消
cat. catalogue 目錄
CB cash book 現(xiàn)金簿
CD cash dividend 現(xiàn)金折扣
c.d. cum dividend 付股息報關(guān)單
C and D collection and delivery 收款發(fā)貨
cert. certificate 證明
CF carried forward 轉(zhuǎn)下頁
cge. carriage 運費
CH custom house 海關(guān)
ch.ppd charges prepaid 預(yù)付費
cl certificate insurance 保險證明書
c&l cost and insurance 保險費在內(nèi)價
CIF cost,insurance and freight 到岸價格
CO cash order 現(xiàn)金匯票
C.O.t. change over to 轉(zhuǎn)入
COD cash on delivery 貨到付款
com. commercialcommission 商業(yè);傭金
cont. contract 合同
cr. credit 貨方
ctge cartage 車費
cur. current 本月;現(xiàn)付
CWO cash with order 訂貨即付款
cy. currency 貨幣
D
DC. deviation 貼現(xiàn)
dd. delivered 交付
de. deferred 延期
deg. degree 等級
dft. draft 匯票
div dividend;division 紅利;部門
DN debit note 欠單;借項清單
dols. dollars 美元
DP documents against payment 付款交單
dr. debtor drawer 債務(wù)人,借方
d.r. dock receipt 存款收條
DW deposit warrant 碼頭倉單
dely. delivery 交付
E
ea. each 每
e.d. ex dividend 股息除外
eq. equivalent 等值
exd. examined 已檢查
exs. expenses 費用
F
f.i.t. free of income tax 免所得稅
FOB free on board 離岸價格
FO for order 準(zhǔn)備出售
f.p;FP fully paid 付訖
frt. freight 運費
G
grs.wt gross weight 毛重
g.t.c. good till cancelled 未注銷前有效
H-Z
1
H
Hp horse power 馬力
h.p.n. horse power nominal 標(biāo)稱馬力
I
IB invoice book 發(fā)票簿
ib ibidem(in the same place) 同前;出處同上
id idem(the same) 同上
i.e. id est(that is) 即,就是
IL import licence 進口許可證
int. interest 利息
inv. invoice 發(fā)票
IOU I owe you 借據(jù),欠條
J
JA joint account 共同帳戶
L
LC letter of credit 信用證
led. ledger 總帳簿
LIP life insurance policy 人壽保險單
LS locus sigil(place of seal) 蓋印處
M
MA my account 本人帳戶
MC marginal credit 限界信貸
MD memorandum of deposit 存款單
min minimum,minute 最低額;分鐘
mks. marks 商標(biāo)
Mo money order 郵匯
mos. months 月
N
NE;ne no effects 無存款
ND no dated 未注明日期
nf.n.f no funds 無款
NM no mark 無商標(biāo);無標(biāo)志
NP notary public 公證人
O
OA on account of 因為
od on demand 見票即付
P
PA private account 私人帳戶
PC price current 時價表
pc. prices;piece 價格;個
p.c.b petty cash book 零用現(xiàn)金簿
pkg. package 包裹
PN promissory note 期票
PO postal order 匯票
POB post office box 郵政信箱
ppd. prepaid 預(yù)付
pref. preference or preferred 優(yōu)先
prox. proximo(of the next month) 下月(拉)
P.T.O. please turn over 轉(zhuǎn)下頁
Q
q.v. quod vide(which see) 請查閱
q.y. query 查核
R
RD refer to drawer(banking) 請與出票接洽
re. with referece to 關(guān)于
recd. received 收到
r.i. reinsurance 再保險
r.l receipt for a loan 借據(jù);欠條
RSVP reply please 候復(fù)
sect. section 部分
sgd signed 已簽署
shr. share 股份
std. standard 標(biāo)準(zhǔn),本價
stk. stock 存貨,股票
T
TMO telegraph 電匯票
TT;TT telegraphic transfers 電匯匯票
V
V;VS versus(against) 對,相反
vid vide(see) 參閱
viz. videlicet(namely) 即
v.i vending list 售貨清單
W
w.r.t. with regard to 關(guān)于
外貿(mào)常見英文縮略詞
--------------------------------------------------------------------------------
1 C&F(cost&freight)成本加運費價
2 TT(telegraphic transfer)電匯
3 DP(document against payment)付款交單
4 DA (document against acceptance)承兌交單
5 C.O (certificate of origin)一般原產(chǎn)地證
6 G.S.P.(generalized system of preferences)普惠制
7 CTNCTNS(cartoncartons)紙箱
8 PCEPCS(piecepieces)只、個、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 weight)毛重
14 N.W.(net weight)凈重
15 CD (customs declaration)報關(guān)單
16 EA(each)每個,各
17 W (with)具有
18 wo(without)沒有
19 FAC(facsimile)傳真
20 IMP(import)進口
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,中級的
25 MV(merchant vessel)商船
26 S.S(steamship)船運
27 MT或MT(metric ton)公噸
28 DOC (document)文件、單據(jù)
29 INT(international)國際的
30 PL (packing list)裝箱單、明細(xì)表
31 INV (invoice)發(fā)票
32 PCT (percent)百分比
33 REF (reference)參考、查價
34 EMS (express mail special)特快傳遞
35 STL.(style)式樣、款式、類型
36 T或LTX或TX(telex)電傳
37 RMB(renminbi)人民幣
38 SM (shipping marks)裝船標(biāo)記
39 PR或PRC(price) 價格
40 PUR (purchase)購買、購貨
41 SC(sales contract)銷售確認(rèn)書
42 LC (letter of credit)信用證
43 BL (bill of lading)提單
44 FOB (free on board)離岸價
45 CIF (cost,insurance&freight)成本、保險加運費價
補充:
CR=credit貸方,債主
DR=debt借貸方
(注意:國外常說的debt card,就是銀行卡,credit card就是信譽卡。這里都是指銀行和財務(wù)公司說的,你的銀行卡,是你將錢放入銀行,銀行是"借貸方",所以叫做debt卡。用credit卡,是你從銀行或者財政公司借錢,銀行或公司是"貸方",所就叫credit.)
Exp=Expense花費,費用
OH=overhead常用開支
TC=total cost總費用
FC=fixed cost常設(shè)費用
VC=variable cost變動費用
P=profit竟利潤
S=sales銷售總額
Rev=revenue利潤
MC=marginal cost費用差額
GM=gross margin毛利
MR=marginal revenue利潤差額
AR=acount receivable待收款(銷售后,記賬以后收取。)
AP=account payable代付費(花費后記賬,以后付費。)
PMT=payment支付款
NI=net income純收入
AMT=amount數(shù)額
DCT=discount打折