A = Acc.AA = automatic approvalA-1 = a number-oneA. A. R.= against all risksAbbr. = abbreviationAbs. = abstract statementa/c = accountA/C = account currentA.D. =Anno DominiAd. = advertisementa/d = after datead val. = ad valorem (=at value)adv. = adviceAFL-CIO = American Federation of Labor-Congress of IndustrialOrganizationa. m. = ante meridiemans. = answer, answeredA/P =⑴additional premium⑵account paid⑶authority to purchaseA.R. = all risksArr. = arrival, arrivedAssmt. = assignmentAsst. =assistantAuct. = auctionA/V = averageA/W = actual weightB/= ①bag ②baleBal. = balanceBank'cy = bankruptcyB.B. = bill bookB.C. = before ChristB/D = bank draftB/E= bill of exchangeb.f. = Bona fideB/F = brought forwardB.K. = bankB/L = bill of ladingB/O = bought overBOFT/MOEA = Board of Foreign Trade,Ministry of Economic AffairsB/P = bill of paymentB. P. B. = bank post billB. R. = bills receivableBrkge. = brokerage承诺，承兑汇票自动承认制优等品质，一流的投保全险省略字，缩写字摘要说明书帐户，计算来往帐公元，西历广告发票后从价通知美国劳工联盟------上午，午前回答，已答追加保费已付帐采购授权书保全险到达，已到转让，配给助理拍卖海损，平均实际重量①袋②包余额破产支票簿公元前，西历纪元前银行汇票商业汇票，进港报表善意的转下页银行帐薄，篮子提单多买经济部国际贸易局---付款支票银行邮政汇票B/S = balance sheetB. V. = book value B. W. = bonded warehouse应收汇票经纪人，手续费借贷对照表，卖货凭单帐面价格保税仓库C/ = caseC/A = capital accountCapt. = captainCarr. = carriageCarr.fwd. = carriage forwardCat. = catalogueC. B. = cash bookCert. = ①certificate②certifiedcf. = conferC.F. = cost and freightC.F.C. = cost, freight and commissionc.f.i. = cost, freight and insuranceCH. = ①clearing house②custom housechq. = check, chequecif = c. i. L = CIF = cost, insurance and freight cif & c. = cost, insurance, freight and commission cif & i. = cost, insurance, freight and interestCo. = companyC/N = ①credit note②circular note③consignment notec/o = ①carried over ②care ofC/O = ①cash order②certificate of originC. O.D. = cash on deliveryCom. = commissionCon. Inv. = consular invoiceConsgt. = consignmentCorp. = corporationC. O. S. = cash on shipmentC/P = charter partyCTC = Central Trust of ChinaC. T. L = constructive total lossCTPC = China Trade & Productivity CenterC. W. O. = cash with orderD/A = (1) documents against acceptance(2) days after acceptanceD/D = (1) demand draft箱资本帐户船长客车，输送，运费运费先付商品目录现款出纳薄①证明书②证明讫对照运费在内价运费及佣金在内价---运费及保险费在内价①票据交换所②海关支票运费及保险费在内价---运费保险费及汇费在内价---运费保险费及利息在内价---公司①贷项清单②巡回支票③寄售通知书①转下页②请……转交①现款支票②原产地证明书付款交货手续费，佣金领事发票寄售品公司付款装运租船契约中央信托局推定全损中国生产力中心(2)documentary draftDd. = deliveredDeb. = debentureDis. = discountDishd. = dishonoredDiv. = dividendD/N = debit notedo. = ditto (= the same)D/O = delivery orderdoz. = dozenD/P = documents against paymentDr. = (1) debtor (2)doctord. r. = deposit receiptd/s= days'sightD/W = dock warrantd. W. = dead weightE. & O. E. = errors and omissions excepted e. g. = exempli gratia ( = for example)---付现订购⑴承兑交单---⑵承兑后若干日付款⑴即期汇票⑵跟单汇票已交货公司债券折扣拒绝支付，拒绝承兑红利，股息借项清单同上提货单一打付款交单⑴借方⑵博士存款收据见票后，若千日付款仓库保单载重量有错当改---例如---Encl. = enclosureEsq. = Esquireetc. = etcetra (= and so forth)f.a.=f.a.a.=free of all averagef.a.q. = fair average qualityf.a.q.s. = fair average quality of the seasonfav. = favorF.B.E. = foreign bill of exchangeF.C.S. = F.C.&S. = free of capture and seizureF/D = ①forward delivery②free docksFED/CBC = Foreign Exchange Department Central Bank of Chinaf.g.a. = free of general averagef.i.= for instanceFin.stat. = financial statementF.O. = ①firm offer②free oversidef.o.b. = FOB = free on board附件先生(英)，律师(美)等等全损险(全损赔偿)平均中等品质本季中级品---好意，书信外国汇票虏获夺取不赔条款---①定期交货②船坞交货中央银行外汇局---不保共同海损(共同海损不赔偿)例如财务报表f.o.c. = free of chargesf.o.r. = free on railF. P. = floating policyf.p. = ①fully paid②=floating policyf.p.a. = free from particular averageF. R. B. = Federal Reserve BankFrt.= freightf.s. = foire suireg.a. = general averagegall.= galls = gallong. b.= Gold bondsgr. = ⑴grain⑵grain⑶gram = gramme（英）gr.wt. = gross weightgs. = guineasg.t.c. = good till cancelledG.V. = grande vitesseH.I.H. = His or Her Imperial HighnessH. O. = head officeHon. Con. = Honorary Consulh. p. n. = horsepower nominalI. B. = invoice bookib.=id.=ibidem(=in the same place)IBRD = International Bank for Reconstruction and Development ICA = International Cooperation AdministrationICC = International Chamber of Commercei.e. = id est = that isin loc. =in locoin ex. = in extenso (＝in full length)hi re. = in the matterinsol. = insolvencyinst. = ①installment = instalment(2)instant (=this month)Instn. = ①institution②instructionint. = interestin trans. = in transitInv. = invoice①稳固报价②输入港船上交货价船上交货价免费火车上交货价船名未定保单①全额付清②船名未定保单不保单独海损(单独海损不赔偿)美国联邦准备银行运费，货物转送电报共同海损加仑黄金证券①0.0648公克，最小的的重量单位②珍珠的重量单位=50毫克或V4克拉3) 公克=gramme（英）毛重英国金币名取消前有效快车国王，天皇，女王，皇后---总公司名誉领事名义马力发票薄在同处，在同一书(章)内国际复兴开发银行(世界银行)---国际合作总署---国际商会---即在……地方详细地关于无力付款(1)分期付款(2)本月①设备②通知，指示利息运输中发票I.O.P = irrespective of percentageI.O.U.= I owe youi.q. = idem quod (= the same as)I.Q. = import quotaISB = International Settlement Bankj.a. = jt. a/cJETRO = Japan External Trade OrganizationJI. = journalJr. =juniorkg. = kilo = kilogramkl. = kiloliterkm. = kilometerL C. = L/C = letter of creditL D.Tel. = long-distance telephoneL/G = loss and gainLtd. = Ld. = limitedMax = maximumm/d = months after dateMdse. = merchandiseMemo. = memo = memorandumMessrs. = MessieursMfg. = manufacturingMgr. = managerMin. = minmumM.I.P. = marine insurance policyMkt. = marketM.O. = money orderM.P. = ①Member of Parliament②military policeM.R. = mate's receiptM.S. = mail steamerMSS. = manuscriptsN/A = ①no advice②no account③new accountN.B. = ①nota bene (=take notice)②new bondN/E = n. e. = not enoughn.e.i. = non est inventus (= is not found)N. F. = no fundNo. = number免赔额不适用条款借条同上，如同进口配额国际清算银行共同存款，联合户头(=joint account)日本贸易振兴会---细目帐，流水帐年幼者，大学三年级学生，后进者公斤公升公里信用状长途电话损益有限的最大限度发票后……月付款商品备忘录，摘要先生们，贵公司，宝号制造经理最小限度海上保险证书市场拨(或汇)款单①国会议员②宪兵收货单(大副收据)邮轮原稿，手抄本①无通知②无存款③新帐户①注意②新证券不够不在，看不到---N/O = no ordersNom. Cap. = nominal capitalNo Red. = no reductionN. R. = no riskN/S = not sufficient fundN. Wt. = net weighto/a = on account ofo/c = ①overcharge②open charter③old chartero/d = ①on demand②overdraftOECD=Organization for Economic Cooperation and Development OEEC=Organization for European Economic CooperationOJT=on the job trainingO.K.=all correctO.P.=open policy缺乏资金编号无指示名义资本不减价无危险存款不足净重因为，在……帐户①超载②开口租船契约③旧租船契约①兑现时付款式②透支经济合作发展组织---欧洲经济合作组织---在职训练正确无误，可以，已知统保单O.R. = ①owner's risk②official receiverO/No. = order numberO/S = ①on sale②out of stock③old styleoz.(ozs.) = ouncep.(pp.) = page (pages)P.A. = ①particular average②personal account③power of attorneyp. a. = per annumpayt. = paymentP.& L. = profit and lossp. c. = petty cashPer Pro. = per procurationper s.s. (or m.v., m.s.) =per steamship (or motor-vessel, motorship)= ex s.s.P. L = partial losspm. = prem. = premiump.m. = P.M. = post meridiemP.M. = ①postmaster②post mortem①货主承担风险②法定破产管理人订单编号①出售的②库存缺货③旧式英两页①单独海损②私人存款③委任书每年付款损益杂费，零钱代理的装……轮------分损保险费午后①邮政局长③Prime MinisterP.M.O. = postal money orderP.N. = P/N = promissory notep. o. c. = port of callP. O. D. = pay on deliveryp. p. a. = percent per annump. p. s. = post postscriptPR = public relationsPref.Shr. = preference shareprox. = proximoP. T. O. = please turn overQ. = quantityQlty. = qualityqt. = quartQ.T. = q.t. = quietQuotn.= quotationq.v.= quod videQy. = quayRecd. = receivedR/D = refer to drawerR.E. =Royal ExchangeRec'd Pay't = received paymentref. =referencereg. =registeredrem. = ①remittance②remarkR.P. =reponse payee (=reply paid)r.s.v.p. =repondez s'il vous plait (=please reply)$ = dollarS. B. = ①sales book②savings bankSE = system engineeringSig. = signatureS.L. = salvage loss②死后③首相(总理)(英)邮政拨(或汇)款单期票暂停港付款交货年利率再者，后记公共关系优先股下月请阅背面数量(quantity sale = 大量削价出售）品质(quality control = 品质管制) 夸尔(四分之一加仑或约1.14公升) 安静的(on the Q.T. = 秘密)报价单参阅码头收讫向发票人查询伦敦交易所款项收讫参阅挂号①汇款②备注回信邮资付讫请回覆---美元①销售帐簿②储蓄银行系统设计签署救难损失S.O = ①shipping order②ship's option③seller's optionSOP = standing operating procedure S.O.S = save our ship or souls s.p.a.= subject to particular averages.s. = steamshipSurv.= surveyor①装运通知书②船方有权决定③卖方有权决定固定作业程序---海难求救信号以不保单独海损为条件汽船T. = ①ton②tareT. A. = telegraphic addressT & Dft. = tare and draftT. C. = ①telegraph collationne②till countermandedT. D. O. = transshipment delivery order Tel. = ①telephone②telegramtfr. = transferThro' B/L = through bill of ladingT.L.O. = total loss onlyT.R. = ①telegramme restante②trust receiptT.S.V.P. = tournez s'il vous plaitT. T. = telegraphic transferU.K. = United KingdomUll. = ullageult. = ultimou/w = underwriterv.g. = verbi gratiavia. = via ( =by way of)VIP = very important personviz = videlicet ( = namely)vs. = versusW. A. = with averageW. B. =①water ballast②way billW.O. = waiting orderW.P.A. = w.p.a. = with particular aveageW.R. = ①war risk②warehouse receiptx.c. = ex couponx.in. = ex interestx.d. = ex dividend（英）Xm = Xmas = Christmasx.m.p. = extra message paidXX = good qualityXXX= very good qualityXXXX = best qualityYrs. = ①yours②years公证人①吨②皮重电报挂号皮重和包含物①校对电报②至取消为止转船提货单---①电报②电话①转让②股票过户直接提单保全险①待领电报②信托收据请阅背面电汇英国漏损，不足上月保险商例如经由……重要人物，贵宾就是，即对保单独海损险（水渍险）①底货②运货单等候订单保单独海损险（水渍险）---①兵险②仓库收据，存货单无票息无利息无红利的= dividend off（美）圣诞节特别传免费付讫良好品质极佳品质优等品质①贵公司②若干年。