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[WORD版下载]商务英语常用省略语

发布者: phantom | 发布时间: 2006-11-30 10:02| 查看数: 19960| 评论数: 52|

商务英语常用省略语-bbs.enfamily.cn.rar (43.4 KB, 下载次数: 82)



( WORD 下载文档终于上传了,请各位原谅这迟来的道歉)



a accepted承兑

AAAuditing Administration(中国)审计署

AAA最佳等级

abs.abstract摘要

a/c, A/Caccount帐户、帐目

a/c, A/Caccount current往来帐户、活期存款帐户

A&Caddenda and corrigenda补遗和勘误

Acc.acceptance or accepted承兑

Accrd.Intaccrued 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

ACNair 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

ACTadvance corporation tax预扣公司税

ACUAsia Currency Unit亚洲货币单位

A.C.Vactual cash value实际现金价值

a.d., a/dafter date开票后、出票后

ADRSasset depreciation range system固定资产分组折旧法

Adv.advance预付款

ad.val.,A/Vad valorem to (according value)从价

Agt.agent代理人

Agt.agreement协议、契约

AJEadjusting journal entries调整分录

Amt.amount金额、总数

Ann.annuity年金

A/Paccount paid已付账款

A/Paccount payable应付帐款

A/Paccounting period会计期间

A/Padvise and pay付款通知

A/Raccount receivable应收帐款

A/Rat the rate of以……比例

a/rall risks(保险)全险

Arr.arrivals, arrived到货、到船

A/S, a/safter sight见票即付

A/S,acc/saccount sales承销帐、承销清单,售货清单

ASAPas soon as possible尽快

ASRacceptance summary report验收总结报告

ass.assessment估征、征税

assimt.assignment转让、让与

ATCaverage total cost平均总成本

ATMat the money仅付成本钱

ATMAutomatic Teller Machine自动取款机(柜员机)

ATSautomated trade system自动交易系统

ATSautomatic 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/Wair waybill空运提单

A/Wactual weight实际重量








[ 本帖最后由 phantom 于 2006-12-30 15:56 编辑 ]

最新评论

phantom 发表于 2006-11-30 10:03:32

商务英语常用省略语-B

BAbank acceptance银行承兑汇票

bal.balance余额、差额

banky.bankruptcy破产、倒闭

Batbattery电池

b.b.bearer bond不记名债券

B.B., B/Bbill book出纳簿

B/Bbill bought买入票据、买入汇票

b&bbed & breakfast住宿费和早餐费

b.c.blind copy密送的副本

BCbuyer credit买方信贷

B/Cbills for collection托收汇票

B.C.bank clearing银行清算

b/dbrought down转下页

Bd.bond债券

B/Dbills discounted已贴现票据

B/Dbank draft银行汇票

b.d.i.both dates inclusive, both days inclusive包括头尾两天

B/Ebill of entry报关单

b.e., B/Ebill of exchange汇票

BEPbreakeven point保本点、盈亏临界点

b/fbrought forward承前

BFbonded factory保税工厂

Bfcy.Beneficiary受益人

B/G, b/gbonded goods保税货物

BHCBank Holding Company银行控股公司

BISBank of International Settlements国际清算银行

bitbinary digit两位数

Bk.bank银行

Bk.book帐册

b.l., B/Lbill of lading提货单

B/L originalbill of lading original提货单正本

bldg.building大厦

BMPbank master policy银行统一保险

BNbank note钞票

BObranch office分支营业处

BObuyer’s option买者选择交割期的远期合同

BOMbeginning of month月初

b.o.m.bill of materials用料清单

BOObuild-operate-own建造—运营—拥有

BOOMbuild-operate-own-maintain建造—运营—拥有—维护

BOOTbuild-operate-own- transfer建造—运营—拥有—转让

b.o.p.balance of payments收支差额

BOTbalance of trade贸易余额

BOYbeginning of year年初

b.p., B/Pbills payable应付票据

Br.branch分支机构

BRbank rate银行贴现率

b.r., B/Rbills receivable应收票据

Brok.broker or brokerage经纪人或经纪人佣金

b.s., BS, B/Sbalance sheet资产负债表

B/Sbill of sales卖据、出货单

B shareB shareB 股

B.T.T.bank telegraphic transfer银行电汇

BVbook value票面价值





phantom 发表于 2006-11-30 10:04:38
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/fcarry 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. T.comprehensive 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. analysisCost Volume Profit analysis本---量---利分

C. W. O.cash with order 订货付款

Cy.currency货币

CYcalendar year日历年

CY container整装货柜

CY container yard 货柜堆场、货柜集散场







phantom 发表于 2006-11-30 10:06:27
Ddegree; 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/ddays 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. Tdouble 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

DJIADow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数

DJTADow Jones Transportation Average道—琼斯运输平均数

DJUADow Jones Utility Average 道—琼斯公用事业平均数

DKDon't know不知道

DL direct loan 直接贷款

DLdiscretionary limit无条件限制

DLDdeadline date 最后时限

Dls. ; Dol(s); Doll(s) dollars元

DMDeutsche Mark; D-mark; Deutschmark;德国马克

DMCsdeveloping member countries发展中国家

DN date number 日期号

DN; D/Ndebit 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

DPIdisposable personal income 个人可支配收入

DPOBdate and place of birth出生时间和地点

DPPdamp proofing防潮的

Dr.debit借记、借方

D. R.; DR discount rate 贴现率、折扣率

Drdebtor 债务人

DRdeposit receipt存单、存款收据

dr.drawer借方

DS; d/sdays after sight(days' sight) 见票后.......日(付款)

ds.; d'sdays日

dstn.destination 日的地(港)

DTCDeposit taking company 接受存款公司

DTCDeposit Trust Company 储蓄信托公司

dup.; dupl.; dupte. duplicate副本

DVPdelivery versus payment 付款交货

dy.; d/yday; delivery日、交货

dzdozen一打







phantom 发表于 2006-11-30 10:07:03
E. exchange; export 交易所、输出

E. & O. E. errors and omissions excepted如有错漏,可加更正

e.a.o.n. 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

EBSElectronic Broking Service 电子经纪服务系统

EBTearning before taxation 税前盈利

ECEuropean Community; European Commission 欧洲共同体、欧洲委员会

ECexport credit出口信贷

EC error corrected错误更正

Ec.exempli causa 例如

Ec.ex coupon无息票

ECAexport credit agency 出口信贷机构

ECAFEEconomic 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

ECGExport Credit Guarantee 出口信用担保

ECI export credit insurance出口信用保险

ECRexport credit refinancing出口信贷再融资

ECTestimated completion time 估计竣工时间

ECUEuropean Currency Unit 欧洲货币单位

E/Dexport declaration出口申报单

EDex dividend无红利、除息、股利除外

EDDestimated delivery date预计交割日

EDIelectronic data interchange电子数据交换

EDOCeffective 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

EERIEffective Exchange Rate Indexes of Hong Kong 港汇指数

EETEast European Time东欧时间

EFexport finance出口融资

EF Exchange Fund外汇基金

EFTelectronic funds transfer电子资金转帐

EFTAEuropean Free Trade Area (Association) 欧洲自由贸易区(协会)

EGMExtraordinary Genaral Meeting特别股东大会

EIB Export-Import Bank 进出口银行

EILWB Economic Integration Loan世界银行经济一体化贷款

ELexport license出口许可证

ELIextra low impurity极少杂质

EMFEuropean 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

EMPEuropean main ports欧洲主要港口

EMSEuropean Monetary System 欧洲货币体系

EMSexpress mail service 邮政特快专递

EMUEuropean 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

EODevery other day 每隔一日

EOEEuropean Options Exchange 欧洲期权交易

EOMend of month 月底

EOQ economic order quantity 最底订货量

EOSend of season季末

EOUexport-oriented unit 出口型单位

EOYend of year 年终

EPDearliest possible date最早可能日期

EPNexport promissory note出口汇票

EPOS electronic point of sale电子销售点

EPRearnings price ratio 收益价格比率

EPR effective protection rate有效保护率

EPSearnings 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

EPZexport 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

ESTEastern 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

ETDestimated tiem of departure预计出发时间

ETDZEconomic and Technological Development Zone经济技术开发区

ETLTequal to or less than等于或少于

ETSestimated time of sailing预计启航时间

EUEuropean Union欧盟

EUAEuropean 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

EXWex works工厂交货价



phantom 发表于 2006-11-30 10:08:06
ffeet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

f.a.c.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

FAIAFellow 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

FASBFinancial Accounting Standards Boards 财务会计标准委员会

FATfixed asset transfer 固定资产转移

FATfactory acceptance test 工厂验收试验

FBforeign 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

FCAFellow of the Institute of Chartered Accountants 特许会计师学会会员

FCGforeign 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

FCRforwarder's cargo receipt 货运代理行收据

FCTforwarding 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

FDICFederal Deposit Insurance Corporation 联邦储蓄保险公司

FE foreign exchange外汇

FE future exchange远期外汇

FFFrench franc 法国法郎

fibfree into barge驳船上的交货价

FIBCfinancial 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

fin.yr. financial year 财政年度

FINAfollowing items not available 以下项目不可获得

FIOfree in and out 自由进出

F. I. T free of income tax免交所得税

fl.florin 盾

FLGfinance lease guarantee 金融租赁担保

flt.flat无利息

FMV fair market value 合理市价

FOfree out 包括卸货费在内的运费

fo.folio对折、页码

FOBfree on board (启运港)船上交货、离岸价格

FOB airport FOB airport (启运)机场交货(价)

FOBST free on board stowed and trimming 包括清理及平仓的离岸价格

F.O.C. free of charge 免费

FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告

FOK fill or kill 要么买进或卖出,要么取消

FOR free on rail (or road) 铁路或(公路)上交货价

for'd., fwd forward; forwarded转递

FOREXforeign exchange 外汇

FOSfree on steamer 蒸汽船上交货(价)

FOUOfor official use only 仅用于公事

FOW, f. o. w.free on wagon (启运站)火车上交货(价)

FOXFutures and Options Exchange 期货和期权交易所

FPfloating policy 浮动政策

FPfully paid 已全付的

FRAforward rate agreement 远期利率协议

FRCDfloating rate certificate of deposit 浮动利率存单

frt., frgt. forward期货、远期合约

free case no charge for case 免费事例

FREFfixed rate export finance 固定利率出口融资

frt. & grat.freight and gratuity运费及酬金

Frt. fwdfreight forward运费待付

Frt. ppd freight prepaid运费已付

FSfinal settlement最后结算

FSR feasibility study report 可行性研究报告

FTWfree trade wharf 码头交易

FTZfree trade zone 自由贸易区

fut.futures期货、将来

FV face value 面值

FVA fair value accounting 合理价值法

FWDforward (exchange) contract 远期合约

F.X.foreign exchange外汇

FX broker foreign exchange broker 外汇经纪人

fxdfixed 固定的

FXRNfixed rate note 定息票据

FY fiscal year (financial year) 财政(务)年度

fy. pd.fully paid 全部付讫

FYIfor your information 供您参考
南宫绝 发表于 2006-11-30 10:12:58
谢谢 phantom

好浩大的工程啊

有没有考虑放在一个文档里让他们下载呢
phantom 发表于 2006-11-30 10:13:30
ggallon; grain; gram (s); gold 加仑;格令;克; 金

G. A.general agent 总代理商、总代理人

GA go ahead 办理、可行

GAAPgeneral Accepted Accounting Principles 通用会计准则

GAAS Generally Accepted Auditing Standard 通用审计标准

GAC General Administration of Customs 海关总署

gal., gall gallon加仑

gas. gasoline汽油

GATT General Agreement on Tariffs and Trade关税及贸易总协定

GCLgovernment concessional loan 政府优惠贷款

GDPgross domestic product 国内生产总值

gds.goods 商品、货物

GJgeneral journal普通日记帐

GLgeneral ledger 总分类帐

gm.gram(s)克

GMPgraduated payment mortgage 递增付款按揭

GND gross national demand 国民总需求

GNEgross national expeditures 国民支出总额

GNP gross national product 国民生产总值

GOFO gold forward rate 黄金远期利率

GPgross profit 毛利

GPPgeneral purchasing power 总购买能力

gr. (grs.) wt. gross weight 毛重

GRgross revenue 毛收入

GSgross sales 销售总额

GSPgeneralised system of preferences 普惠制

GTMgood this month 本月有效

GTWgood this week 本星期有效
phantom 发表于 2006-11-30 10:21:35
HAB house air bill航空托运单

HAWBhouse air waybill航空托运单

HCA historical cost accounting历史成本会计

hdqrs. headquarters总部

hg.hectogram一百公克

HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率

hifo highest-in, first-out 高入先出法

H. in D. C.holder in due course 正当持票人

Hi-Q high quality 高质量

HIRCS high interest rate currencies 高利率货币

hi-tech high technology 高技术

HKDHong Kong dollar 香港元

HKIHong Kong Index 香港指数

hl. hectoliter百升

hldg.holding控股

Hon'dhonored如期支付的

HSCPIHang Seng Consumer Price Index 恒生消费价格指数

HSIHang Seng Index恒生指数

hwevr.however无论如何

Hzhertz 赫兹
phantom 发表于 2006-11-30 10:24:26
I. A.intangible assets无形资产

I & A inventory and allocations 库存和分配

IASInternational Accounting Standard国际会计标准

IBinvestment banking 投资银行(业)

I. B.invoice book发票簿

IBAInternational Bank Association国际银行家协会

IBBR interbank bid rate 银行间报价利率

I. B. Iinvoice book inward购货发票簿

IBNR incurred but not reported已发生未报告

I. B. O.invoice book outward 销货发票簿

IBOR inter-bank offered rate 银行间的拆借利率

ICB international competitive bidding 国际竞标

ICIA International Credit Insurance Association 国际信用保险协会

ICJ International Court of Justice国际法庭

ICM international capital market 国际资本市场

ICONsindex currency option notes 指数货币期权票据

ICOR incremental capital-output ratio 资本—产出增量比

I. C. U. International Code Used国际使用的电码

IDB industrial development bond 工业发展债券

IDB Inter-American Development Bank 泛美开发银行

IDB inter-dealer broker 交易商之间经纪人

IDCintangible development cost无形开发成本

IDR international depositary receipt 国际寄存单据

IE indirect export 间接出口

I. F. insufficient fund 存款不足

IFB invitation for bids 招标邀请

I. G.imperial gallon 英制加仑

IL, I/L import licence 进口许可证

ILC irrevocable letter of credit 不可撤销信用证

IMF International Monetary Fund 国际货币基金组织

imp. import 进口,输入

Inc.incorporated注册(有限)公司

incl.inclusive包括在内

incldd.included已包含在内

incldg.including包含

inl. haulinland haulage内陆运输费用

INLO in lieu of代替

Ins, ins.insurance保险

inst.instant即期、分期付款

Instal., instal.installment分期付款

Int., int.interest利息

inv., Inv.invoice发票、付款通知

in trans (I. T.) in transit.在(运输)途中

inv.doc./attach.invoice with document attached附提货单的发票

Inv't., invt. inventory存货

I-Oinput-output 输入--输出

IOUI owe you 借据

IOV inter-office voucher 内部传票

IPNindustrial promissory note 工业汇票

IPOinitial public offering首次发售股票

IQ import quota 进口配额

IR Inland Revenue国内税收

I. R.inward remittance 汇入款项

IRA individual retirement account个人退休金帐户

IRAinterest rate agreement利率协议

IRRinterest rate risk利率风险

IRRinternal rate of return内部收益率

irred. irredeemable不可赎回的

IRS interest rate swap利率调期

ISInternational System 公制度量衡

ISICInternational Standard Industrial Classification 国际标准产业分类

ITinformation technology 信息技术

IT international tolerance 国际允许误差

I/Tincome tax所得税

ITCinvestment tax credit 投资税收抵免

ITO International Trade Organization 国际贸易组织

ITSintermarket trading system跨市场交易系统

IVinvestment value 投资价值
phantom 发表于 2006-11-30 10:25:41
to be continued
phantom 发表于 2006-11-30 10:27:43
我正整理中,整理后再加入下载。
原帖由 南宫绝 于 2006-11-30 10:12 发表

谢谢 phantom

好浩大的工程啊

有没有考虑放在一个文档里让他们下载呢
gch126 发表于 2006-11-30 18:55:35
挺好的东西,可否整理在一个文档中,供大家下载使用?
phantom 发表于 2006-12-4 15:11:25
J

J., Jour. journal日记帐

J. A. (J/A) joint account联合(共管)帐簿

J. D. B.journal day-book 分类日记帐

J/F, j/fjournal folio 日记帐页数

J. V.joint venture合资经营企业

J. V.journal voucher分录凭单

JVC joint venture company合资公司


K

K. D.knocked down拆散

K. D.knocked down price成交价格

kg kilogram千克

kilom. kilometer千米

kv kilovolt千 伏

kwkilowatt千瓦

KWH kilowatt-hour 千瓦小时



L

Llisted (securities) (证券)上市

L., (Led.)ledger分类帐

L.lira里拉

L. liter 公升

L. A. (L/A) letter of authority 授权书

L. A.liquid assets流动资产

L. B.letter book书信备查簿

LB licensed bank 许可银行

lbpound磅

LC (L/C) letter of credit 信用证

LCL/FCL less than container load/full container load 拼装/整拆

LCL/LCLless than container load/less than container load 拼装/拼拆

L.& D.loans and discounts 放款及贴现

L&D loss and damage 损失和损坏

ldg.loading装(卸)货

L/Fledger folio 分类帐页数

LGletter of guarantee 保函

Li.liability负债

LI letter of interest (intent) 意向书

lifo (LIFO) last in, first out后进先出法

L. I. P. (LIP) life insurance policy人寿保险单

LIRCslow interest rate currencies 低利率货币

L/Mlist of materials 材料清单

LMTlocal mean time 当地标准时间

LRPlimited recourse project有限追索项目

LRPF limited recourse project financing 有限追索项目融资

i. s.lump sum 一次付款总额

i. s. t.local standard time 当地标准时间

LT long term 长期

Ltd. limited有限(公司)
phantom 发表于 2006-12-4 15:11:52
M

mmillion百万

Mmatured bond到期的债券 Mmega- 百万

Mmilli-千分之一

m.meter, mile 米、英里

M&A merger & acquisition兼并收购

MA my account 本人帐户

Mat.maturity 到期日

Max., max maximum最大量

M. B.memorandum book 备忘录

MBBmortgage-backed bonds 抵押支持的债券

MBOmanagement by objectives 目标管理

M/Cmarginal credit信贷限额

m/c metallic currency 金属货币

MCA mutual currency account 共同货币帐户

MCPmixed credit program混合信贷计划

M/d months after deposit 出票后......月

M. D.maturity date到期日

M. D. (M/D) memorandum of deposit 存款(放)单

M. D. malicious damage 恶意损坏

mdse.merchandise商品

MEI marginal efficiency of investment 投资的边际效率

mem.memorandum备忘录

MERM multilateral exchange rate model 多边汇率模型

M. F.mutual funds 共同基金

MFmezzanine financing过渡融资

mfg. manufacturing制造的

MFNmost favoured nations 最惠国

mfrs.manufacturers制造商

mg milligram毫克

M/I marine insurance 海险

micro one millionth part 百万分之一

minminimum最低值、最小量

MIP monthly investment plan 月度投资计划

Mk mark马克

mks.marks商标

mkt.market市场

MLRminimum lending rate最低贷款利率

MLTG medium-and-long-term guarantee 中长期担保

M. M.money market货币市场

mm millimeter毫米

MMDA money market deposit account 货币市场存款帐户

MMImajor market index主要市场指数

MNCmultinational corporation 跨(多)国公司

MNEmultinational enterprise 跨国公司

MO (M. O.) money order汇票

mo. month月

MOS management operating system 经营管理制度

Mos. months月

MPmarket price 市价

M/P months after payment付款后......月

MPCmarginal propensity to consume边际消费倾向

Mrge.(mtg. ) mortgage 抵押

MRJmaterials requisition journal领料日记帐

MROmaintenance, repair and operation 维护、修理及操作

MRPmanufacturer's recommended price 厂商推荐价格

MRP material requirement planning 原料需求计划

MRPmonthly report of progress进度月报

MRRmaintenance, repair and replace 维护、修理和替换

M/s months of sight 见票后.......月

msg message留言

MTmedium term 中期

M/T mail transfer 信汇

mthly monthly每月

MTI medium-term insurance 中期保险

MTN medium-term note 中期票据

MTU metric unit 米制单位
phantom 发表于 2006-12-4 15:31:56
N

n.net净值

N. A.net assets 净资产

n. a not available暂缺

N. A.non-acceptance不承兑

NA not applicable不可行

N. B.nota bene注意

NC no charge免费

N/C net capital净资本

n. d.no date 无日期

N. D.net debt 净债务

n. d.non-delivery 未能到达

NDnext day delivery第二天交割

NDAnet domestic asset 国内资产净值

N.E.net earnings净收益

n. e.no effects无效

n. e.not enough 不足

negb.negotiable可转让的、可流通的

Neg. Inst., N. I.negotiable instruments 流通票据

nego. negotiate 谈判

N. E. S.not elsewhere specified未另作说明

net. p.net proceeds净收入

N/Fno fund无存款

NFDno fixed date无固定日期

NFSnot for sale非卖品

N. G.net gain 纯收益

NH not held不追索委托

N. I.net income 净收益

N. I.net interest净利息

NIATnet income after tax税后净收益

NIFO next in, first out次进先出法

nil nothing无

NIMnet interest margin 净息差

NIT negative income tax负所得税

N. L.net loss净损失

NL no load无佣金

n. m.nautical mile海里

NMno marks 无标记

N. N.no name无签名

NNP net national product国民生产净值

NO. (no.)number编号、号数

no a/c no account 无此帐户

NOP net open position 净开头寸

NOW a/c negotiable order of withdrawal可转让存单帐户

N/P net profit 净利

NP no protest免作拒付证书

N. P.notes payable应付票据

NPCnominal protection coefficient 名义保护系数

NPLnon-performing loan 不良贷款

NPV methodnet present value method净现值法

N. Q. A.net quick assets速动资产净额

NQBno qualified bidders无合格投标人

NR no rated(信用)未分等级

N/Rno responsibility无责任

N. R.notes receivable应收票据

N. S. F. (NSF) no sufficient fund 存款不足

NSF check no sufficient fund check 存款不足支票

nt. wt.net weight 净重

NTA net tangible assets 有形资产净值

NTBs non-tariffs barriers非关税壁垒

ntl no time lost立即

NTSnot to scale不按比例

NUname unknown 无名

N. W.net worth 净值

NWCnet working capital 净流动资本

NXnot exceeding 不超过

N. Y.net yield 净收益

NZ$ New Zealand dollar 新西兰元
phantom 发表于 2006-12-4 15:32:33
O

oorder订单

o. (O.) offer发盘、报价

OA open account赊帐、往来帐

o/a on account of记入......帐户

o. a.overall全面的、综合的

OAAS operational accounting and analysis system 经营会计分析制

OB other budgetary其他预算

O. B.ordinary business普通业务

O. B. (O/B) order book订货簿

OB/OS index overbought/oversold index超买超卖指数

OBV on-balance volume 持平数量法

o. c.over charge收费过多

OCopen cover预约保险

o/d, o. d.,(O. D.) overdrawn透支

OD overdraft透支

O/d on demand见票即付

O. E. (o. e. ) omission excepted遗漏除外

O. F.ocean freight海运费

OFCopen for cover预约保险

O. G.ordinary goods中等品

O. G. L. Open General License不限额进口许可证

OI original issue 原始发行

OIIoverseas investment insurance海外投资保险

ok.all correct全部正确

o. m. s.output per manshift每人每班产量

O. P.old price 原价格

O. P.open policy不定额保险单

oppopposite对方

opt.optional可选择的

ord.ordinary普通的

OSout of stock 无现货

O/soutstanding未清偿、未收回的

O. T.overtime加班

OTCover-the -counter market 市场外交易市场

OVA overhead variance analysis间接费用差异分析

OWoffer wanted寻购启示

OWEoptimum working efficiency最佳工作效率

ozounce(s)盎司

ozws.otherwise否则
phantom 发表于 2006-12-4 15:32:54
P

ppenny; pence; per便士;便士;每

P paid this year该年(红利)已付

p. pint品托(1/8加仑)

P.A. particular average; power of attorney单独海损;委托书

P.A.personal account; private account个人账户、私人账户

p.a., per ann. per annum 每年

P&A professional and administrative职业的和管理的

P&I clauseprotection and indemnity clause保障与赔偿条款

P&L profit and loss盈亏,损益

P/A payment of arrival货到付款

P/C price catalog; price current 价格目录;现行价格

P/Eprice/earning市盈率

P/Hpier-to-house从码头到仓库

P/N promissory note期票,本票

P/P posted price(股票等)的牌价

PAC put and call卖出和买入期权

pat. patent专利

PAYEpay as you earn所得税预扣法

PAYEpay as you enter进入时支付

PBTprofit before taxation税前利润

pc piece; prices片,块;价格

pcl. parcel 包裹

pdpaid已付

per pro.per procurationem(拉丁)由...代理

PFproject finance项目融资

PFDpreferred stock 优先股

pkpeck配克(1/4蒲式耳)

PMOpostal money order邮政汇票

P.O.C.port of call寄航港,停靠地

P.O.D.place of delivery交货地点

P.O.D.port of destination; port of discharge 目的港;卸货港

P.O.R.payable on receipt货到付款

P.P.payback period(投资的)回收期

P.P.I.policy proof of interest 凭保证单证明的保险利益

POE port of entry报关港口

POP advertisingpoint-of-purchase advertising购物点广告

PORpay on return收益

PRpayment received付款收讫

PSpostscript又及

PVpar value; present value面值;现值
phantom 发表于 2006-12-4 15:33:13
Q

q. quarto 四开,四开本

Q. quantity 数量

QB qualified buyers 合格的购买者

QC quality control质量控制

QIquarterly index 季度指数

qr.quarter 四分之一,一刻钟

QT questioned trade有问题交易

QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托

quad. quadruplicate 一式四份中的一份

quotn. quotation报价

q.v. quod vide (which see) 参阅

q.y. query 查核
phantom 发表于 2006-12-4 15:33:27
R

R option not traded 没有进行交易的期权

R. response; registered; return 答复;已注册;收益

r. rate; rupee; ruble 比率;卢比;卢布

RAD research and development研究和开发

RAMdiverse annuity mortgage 逆向年金抵押

RANrevenue anticipation note 收入预期债券

R&A rail and air铁路及航空运输

R&D research and development 研究与开发

R&T rail and truck 铁路及卡车运输

R&W rail and water铁路及水路运输

R/A refer to acceptor 洽询(汇票)承兑人

R/D refer to drawer (银行)洽询出票人

RB regular budget 经常预算

RCA relative comparative advantage 相对比较优势

RCMMregistered competitive market maker注册的竞争市场自营商

rcvd. received 已收到

r.d.running days=consecutive days 连续日

RDTC registered deposit taking company 注册接受存款公司

Re. subject主题

re. with reference to 关于

RECEIVED B/Lreceived for shipment bill of lading待装云提单

REER real effective exchange rate 实效汇率

ref. referee; reference; refer(red)仲裁者;裁判;参考;呈递

REOreal estate owned 拥有的不动产

REPimport replacement 进口替代

REP Office representative office 代办处,代表处

REPO, repu, RP Repurchase Agreement再回购协议

req. requisition 要货单,请求

REVOLVER revolving letter of credit 循环信用证

REWRread and write 读和写

RIEsrecognized investment exchanges认可的投资交易(所)

Rlroll 卷

RLBrestricted license bank有限制牌照银行

RM remittance 汇款

rmroom 房间

RMB RENMINBI 人民币,中国货币

RMS Royal Mail Steamer皇家邮轮

RMSD Royal Mail Special Delivery 皇家邮政专递

RMT Rail and Maritime Transport Union 铁路海运联盟

ROA return on asset 资产回报率

ROC return on capital 资本收益率

ROE return on equity 股本回报率

ROI return on investment 投资收益

ROPregistered option principal 记名期权本金

ro-ro roll-on/roll-off vessel 滚装船

ROS return on sales 销售收益率

RPB Recognized Professional Body认可职业(投资)机构

RPIretail price index 零售物价指数

RPMresale price maintenance 零售价格维持措施(计划)

rpt.repeat重复

RRPReverse Repurchase Agreement 逆回购协议

RSL rate sensitive liability 利率敏感性债务

RSVP please reply 请回复

RTRoyalty Trust 特权信托

RTMregistered trade mark 注册商标

Rtoratio 比率

RTOround trip operation往返作业

RTSrate of technical substitution技术替代率

RTWright to work 工作权利

RUF revolving underwriting facility 循环式包销安排

RYL referring to your letter 参照你方来信

RYT referring to your telex 参照你方电传
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