AAR against all risk全险，对所有危险承担A/C account;aurrent account账户，往来户口acc.acceptance;accepted受领支票，接受，承兑ad.advertisement广告agcy.agency代理处agt.agent代理人，委托购买，销售人amt.amount金额A/P authotiry of purchase购买委托书AR;A/R all risks;account receivable全险，应受款a/s after sight见票即付atty.attorney代理人，律师a.v.according to the value照价av.average平均a.w.all wool纯羊毛A/W actual weight净重bal.balance差额，收支平衡数BB bill book;bank book票据簿，存款簿B/C bill for collection托收票据BD bank draft汇票B/E bill for exchange汇票b.f.bona fide凭信用记账bk.bank; book银行，账簿B/L bill of lading提货单B/N bank note纸币，钞票b.o.branch office支行、分行B/P bills payable应付票据B/P bill purchased购入授权b.p.bill of parcels包裹单B/R bill of sale卖据Bs/E bills of exchange汇票b.s balance sheet资产负债表BTT bank telegraph transfer银行电汇CA credit adcice信用通知canc.cancelled取消cap.capital资本C/B clean bill纯净提单，光票CBD cash before delivery现金先汇CC chamber of commerce商会certif.certificate证，证明书CFR;CNF C&F(cost and feright)成本加运费chgd.charged收费CIF cost,insurance and freight到岸价格ck.check支票cl.collection收款cld.cleared办妥出港手续C/N credit note贷方票CO certificate of origin产地证明书c/o care of由……转变COD cash on delivery货到付款mission佣金Cr.credit贷方，信用cub.cubic立方cy.currency通货，货币D/A document againse acceptance承兑取单汇票D/D demand draft即期汇票d.d.days after date期后……日dd/s delivered sound已交付ddt.deduct折扣dept.department部门diff.difference差额disc.discount折扣，贴现div.dividend股息D/L demand loan活期放款D/N debit note收款单D/O delivery order提货单doc.document票据，文件doz.dozen打D/P document againse payment付款取单汇票d/st days after sight见票后一日即付Entd.entered已入账，记账E-I Export-Import进出口enc.;encl.enclosure附函，附件est.estimated估计的ETA estimated time of arrival估计到达时间ETD estimated time of departure估计离开时间exch.exchange汇兑，兑换ec div.ex dividend不带股息exec.executive执行人员exp.export出口ext.extra;extract;extention特别，摘要，延期ext.extension（电话）分机f.a.a.free of all average不负赔偿责任FAQ fair average quality平均良好品质，中等品FAS free alongside ship船边交换价格FB freight bill运费清单FBE foreign bill of exchange外国汇票F/D free docks船坞交换F/D forward delivery定期交换FGA free of general average共同海损不包在内fig.figure图，数字fin.finance,financial财政FO foreign office;for orders外国公司，遵照指定FOB free on board船上交货价格，离岸价格FOQ free on quay码头交货价格FOR free on rail铁路上交货价格FOS free on steamer轮船交货价格FPA free of particular average单独海损不赔偿，平安险FP floating policy;fine paper预约保险，薄纸F/P fire policy火险单fr.franc法郎frt.freight运费ft.foot;flat尺，无利息FX foreign exchange外汇GA general average共同海损gds.goods货物GM general manager总经理g.m.b.good merchantable brand畅销名牌gr.wt.gross weight毛重GT gross ton总吨数HO home office本部，本国总部incr.increased增加rmation资料insce.insurance保险insp.inspection检查inst.instant;instalment本月的，分期付款int.interest利息inv.invoice发票invt.inventory财产目录，卸货表IOU I owe you借据I/P insurance policy保险单JA joint account共同户口J journal分类账L/A letter of authorization授权书L&G loss and gain损益L/C letter of credit信用证Led.ledger总账L/G letter of guarantee保证书L/H letter of indemnity赔偿信LT long ton英吨max.maximum最大限度mem.memorandum备忘录Messrs.messieurs诸位先生mfg.manufacturing制造mfr.manufacturer制造商Mgr.manager经理min.minimum最小限度m.i.p.marine insurance policy洋面保险单mk.mark码头，西德马克mkt.market市场MO money order汇兑，邮汇MO mail order邮购mph miles per hour每小时航速M/R Mate's receipt大副收货单M/S months after sight见票后几个月付款M/T mail transfer邮汇MT metric ton公吨MV marine vessel轮船no.numbers数量，号码NOP not otherwise provide for不另作规定N/P no payment拒绝付款NP Notary Public公证人 weight净重OD overdraft透支o.r.d.owner's risk damage损毁自负orig.original正本OT on track卡车上交货价格PA paticular average单独海损P/A power of attorney委任状P&L profit and loss损益pat.patent专利p.c.percent百分之……pc.piece件，块，台pcl.parcel包裹pd.paid已付pkg.package包装pkt.packet包装，包裹pm.peremium保险费PMO post money order邮班汇票P/O payment order付款汇票p.o.c.port of call中途停靠港POD pay on delivery收获付款POR payable on receipt收货时付款PP parcel post包裹邮件p.p.postpaid邮资已付pr.pair双，对Pr.price价格PS post scripture再启者，附述pt.payment付款Q/D quick despatch快单R/A refer to acceptor请与承兑人接洽R/D refer to drawer请与开票人接洽rect.receipt收据ref.reference参阅reg.registered已注册的rep.repersentative代表RI re-insurance再保险RM remittance汇款rpt.report报告R.R.railroad铁路R/T radio telegraphy无线电报s.a.subject to approval须经批准SB sales book销货簿SD sight draft即期汇票S/D dea damaged海损shtg.shortage短少sig.signature签名SN shipping note装船通知SOS save our soul求救信号specs.specifications规格SR shipping receipt装船收据SS setamship轮船，汽船stg.sterling英镑T/A trade acceptance贸易承兑tempt.temperature温度Tg.telegraph电报TL total loss全损TLO total loss only仅担保全损TMO telegraph money order电汇U/A underwriting account保险账户U/W underwriter保险商val.value价值ves.vessel船舶WPA with partical average负责单独海损，水渍险W/B waybill运货单WB wast-book;water ball as货仓簿whf.wharf码头。