常用商务缩略语 Revised by Petrel at 2021AA Auditing Administration（中国）审计署AAA 最佳等级ACN air consignment 航空托运单ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位actual cash value 实际现金价值ADRS asset depreciation range system 固定资产分组折旧法AJE adjusting journal entries 调整分录ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service自动转移服务b/f brought forward 承前BF bonded factory 保税工厂BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行., B/L bill of lading 提货单B/L original bill of lading original提货单正本BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer's option买者选择交割期的远期合同BOM beginning of month 月初bill of materials 用料清单BOO build-operate-own 建造-运营-拥有BOOM build-operate-own-maintain建造-运营-拥有-维护BOOT build-operate-own- transfer建造-运营-拥有-转让balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初Brok. broker or brokerage经纪人或经纪人佣金bank telegraphic transfer 银行电汇C centigrade 摄氏（温度）C. A. chartered accountant; chiefaccountant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. D cash against document 交单付款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CBD cash before delivery 先付款后交货CIA certified internal auditor注册内部审计员C. I. F. cost, insurance and freight 到岸价 C. I. T. comprehensive income tax 综合所得税C. M. A. certified managementaccountant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 MortgageObligations担保抵押贷款债务CMV current market value 现时市场价值C. O. certificate of origin 产地证明书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每一千为单位的成本CPP current purchasing power 现行购买力CPT carriage paid to 运费付至...... CTT capital transfer tax 资本转移税CU customs unions 关税联盟CV convertible security 可转换债券CVD countervailing duties 反倾销税. P. analysis Cost Volume Profitanalysis本-量-利分析C. W. O. cash with order 订货付款D/A deposit account 存款帐户document against acceptance 承兑交单D. C. F. method discounted cash flowmethod现金流量贴现法D/D documentary draft 跟单汇票demand draft 即期汇票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D. I. T double income-tax(relief)双重所得税（免征）DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数DJTA Dow Jones Transportation Average 道-琼斯运输平均数DJUA Dow Jones Utility Average 道-琼斯公用事业平均数DLD deadline date 最后时限DMCs developing member countries 发展中国家D/O delivery order 发货单DPI disposable personal income个人可支配收入DTC Deposit taking company接受存款公司DTC Deposit Trust Company储蓄信托公司DVP delivery versus payment 付款交货EBS Electronic Broking Service电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会ECA export credit agency 出口信贷机构ECAFE Economic 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ECG Export Credit Guarantee出口信用担保ECI export credit insurance 出口信用保险EDI electronic data interchange电子数据交换EDP Electronic Data Processing电子数据自理E. E.; errors excepted如有错误，可加更正EFTA European Free Trade Area(Association)欧洲自由贸易区（协会）EGM Extraordinary General Meeting 特别股东大会EIL WB Economic Integration Loan 世界银行经济一体化贷款EMF European Monetary Fund欧洲货币基金EMP European main ports 欧洲主要港口EMS European Monetary System欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union欧洲货币联盟EOE European Options Exchange欧洲期权交易ESOP Employee Stock Ownership Plan 职工持股计划ETDZ Economic and Technological Development Zone 经济技术开发区EU European Union 欧盟EXW ex works 工厂交货价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F. A. F. free at factory 工厂交货FAIA Fellow 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FASB Financial Accounting Standards Boards财务会计标准委员会FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCL full container load 整货柜装载FCL/LCL full container load/less (than)full container load 整装/分卸FCR forwarder's cargo receipt货运代理行收据FCT forwarding agent's certificate of transport货运代理行领货证FDI foreign direct investment 外商直接投资FDIC Federal Deposit InsuranceCorporation联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FIB free into barge 驳船上的交货价FOB free on board（启运港）船上交货、离岸价格FOS free on steamer 蒸汽船上交货（价）FOW, f. o. w. free on wagon（启运站）火车上交货（价）FOX Futures and Options Exchange期货和期权交易所FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区FYI for your information 供您参考G. A. general agent 总代理商、总代理人GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration ofCustoms海关总署GATT General Agreement on Tariffs andTrade 关税及贸易总协定GCL government concessional loan政府优惠贷款GDP gross domestic product 国内生产总值GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expenditures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GP gross profit 毛利GPP general purchasing power 总购买能力GR gross revenue 毛收入GS gross sales 销售总额GSP generalized system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting历史成本会计hdqrs. headquarters 总部HIBOR Hong Kong Interbank Offered Rate香港银行同业拆借利率HIRCS high interest rate currencies高利率货币hi-tech high technology 高技术HKI Hong Kong Index 香港指数HSCPI Hang Seng Consumer Price Index恒生消费价格指数HSI Hang Seng Index 恒生指数I. A. intangible assets 无形资产IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业）IBA International Bank Association国际银行家协会IBBR interbank bid rate 银行间报价利率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ICONs index currency option notes指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond工业发展债券IDB Inter-American Development Bank 泛美开发银行IDC intangible 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IL, I/L import license 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IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IRA individual retirement account个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差IT income tax 所得税ITO International Trade Organization 国际贸易组织ITS intermarket trading system跨市场交易系统IV investment value 投资价值JVC joint venture company 合资公司K. D. knocked down price 成交价格L. A. liquid assets 流动资产LB licensed bank 许可银行LC (L/C) letter of credit 信用证LCL/FCL less than container load/full container load 拼装/整拆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LF ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies低利率货币LM list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project有限追索项目LRPF limited recourse project financing 有限追索项目融资l. s. t. local standard time 当地标准时间Ltd. limited 有限（公司）M. B. memorandum book 备忘录MBB mortgage-backed bonds抵押支持的债券MBO management by objectives 目标管理MC marginal credit 信贷限额MCA mutual currency account共同货币帐户MCP mixed credit program 混合信贷计划M. D. maturity date 到期日M. D. (MD) 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MERM multilateral exchange rate model多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资MFN most favored nations 最惠国M/I marine insurance 海险MIP monthly investment plan 月度投资计划MLR minimum lending rate最低贷款利率MLTG medium-and-long-termguarantee中长期担保MMI major market index 主要市场指数MNC multinational corporation跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) money order 汇票MOS management operating system经营管理制度MPC marginal propensity to consume 边际消费倾向MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price厂商推荐价格MRP monthly report of progress 进度月报MT mail transfer 信汇MTI medium-term insurance 中期保险MTN medium-term note 中期票据NC no charge 免费NC net capital 净资本N. D. net debt 净债务NDA net domestic asset 国内资产净值NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIT negative income tax 负所得税NNP net national product 国民生产净值NOW ac negotiable order of withdrawal 可转让存单帐户NP net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法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NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒NWC net working capital 净流动资本N. Y. net yield 净收益OAAS operational accounting andanalysissystem 经营会计分析制od/. overdrawn 透支Od on demand 见票即付O. F. ocean freight 海运费O. G. L. Open General License不限额进口许可证OII overseas investment insurance海外投资保险OS out of stock 无现货Os outstanding 未清偿、未收回的OTC over-the-counter market市场外交易市场OW offer wanted 寻购启示OWE optimum working efficiency最佳工作效率P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause保障与赔偿条款P&L profit and loss 盈亏，损益PA payment of arrival 货到付款. personal account; private account 个人账户、私人账户PAC put and call 卖出和买入期权PBT profit before taxation 税前利润PC price catalog; price current价格目录；现行价格PE price earning 市盈率PMO postal money order 邮政汇票PN promissory note 期票port of call 寄航港，停靠地place of delivery 交货地点port of destination; port of discharge 目的港；卸货港POP advertising point-of-purchase advertising购物点广告POR pay on return 收益payable on receipt 货到付款. payback period （投资的）回收期 policy proof of interest凭保证单证明的保险利益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值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RA refer to acceptor 洽询（汇票）承兑人RAD research and development 研究和开发RAM diverse annuity mortgage逆向年金抵押RAN revenue anticipation note收入预期债券RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker注册的竞争市场自营商RD refer to drawer （银行）洽询出票人REO real estate owned 拥有的不动产REP Office representative office代办处，代表处RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery皇家邮政专递RMT Rail and Maritime TransportUnion铁路海运联盟RPI retail price index 零售物价指数SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry andCommerce （中国）国家工商行政管理局SAR Special Administrative Region特别行政区SAS Statement of Auditing Standard 《审计准则汇编》SAT (China) State Administration of Taxation（中国）国家税务局SATCOM satellite communication卫星通讯SBC Swiss Bank Corp. 瑞士银行公司SBLI Savings Bank Life Insurance储蓄银行人寿保险SBN Standard Book Number 标准图书号SDRs special drawing rights 特别提款权SE Stock Exchange 股票交易所SEC special economic zone 经济特区SOE state-owned enterprises 国有企业SOF State Ownership Fund 国家所有权基金TDC technical development corporation 技术开发公司TDC Trade Development Council（香港）贸易发展局TU Trade Union 工会，职工协会VAT value added tax 增值税VIP Very Important Person 贵宾 . irrespective of percentage单独海损不计免赔率，单独海损全赔WB World Bank 世界银行WCO World Customs Organization世界海关组织WEF World Economic Forum世界经济论坛Western European Time西欧时间，即格林尼治时间WFOE wholly foreign ownedenterprises外资独资企业WHO World Health Organization世界卫生组织with particular average=with average 水渍险. war risk 战争险WT warrant （股票）认证股WTO World Trade Organization世界贸易组织www worldwide web全球计算机网XXX international emergency signal 国际紧急信号YOB year of birth 出生年份YOD year of death 死亡年份YOM year of marriage 结婚年份YTB yield to broker 经济商收益Z. P. G. zero population growth 人口零增长。