Business Services (商业服务)Chemicals (化工)Toys (玩具)Computer Hardware & Software (电脑软硬体)Transportation (交通)Construction & Real Estate (建筑不动产)Electronics & Electrical (电子电气)Energy (能源)Environment (环境)Food & Beverage (食品饮料)Gifts & Crafts (礼品工艺品)Health & Beauty (健康美容)Home Appliances (家电产品)Home Supplies (家庭用品)Industrial Supplies (工业用品)Minerals Metals & Materials (矿产原料)Office Supplies (办公用品)Packaging & Paper (包装与造纸)Printing & Publishing (印刷出版)Security & Protection (安全防护)Sports & Entertainment (运动娱乐)Telecommunications (通信)Textiles & Leather Products (纺织皮革)1 CFR(cost and freight) 成本加运费价2 T/T(telegraphic transfer) 电汇3 D/P(document against payment) 付款交单4 D/A (document against acceptance) 承兑交单5 C.O (certificate of origin) 一般原产地证6 G.S.P.(generalized system of preferences) 普惠制7 CTN/CTNS(carton/cartons) 纸箱8 PCE/PCS(piece/pieces) 只、个、支等9 DL/DLS(dollar/dollars) 美元10 DOZ/DZ(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) 净重15 C/D (customs declaration) 报关单16 EA(each) 每个，各17 W (with) 具有18 w/o(without) 没有19 FAC(facsimile)传真20 IMP(import) 进口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，中级的25 M/V（merchant vessel) 商船26 S.S(steamship) 船运27 MT或M/T(metric ton) 公吨28 DOC (document) 文件、单据29 INT（international) 国际的30 P/L (packing list) 装箱单、明细表31 INV (invoice) 发票32 PCT (percent) 百分比33 REF （reference) 参考、查价34 EMS （express mail special) 特快传递35 STL.(style) 式样、款式、类型36 T或LTX或TX(telex) 电传37 RMB（renminbi) 人民币38 S/M （shipping marks) 装船标记39 PR或PRC(price) 价格40 PUR (purchase) 购买、购货41 S/C（sales contract) 销售确认书42 L/C （letter of credit) 信用证43 B/L （bill of lading) 提单44 FOB （free on board) 离岸价45 CIF （cost,insurance&freight) 成本、保险加运费价CR=credit贷方，债主DR=debt借贷方（注意：国外常说的debt card，就是银行卡，credit card就是信誉卡。

这里都是指银行和财务公司说的，你的银行卡，是你将钱放入银行，银行是“借贷方”，所以叫做debt卡。

用credit卡，是你从银行或者财政公司借钱，银行或公司是“贷方”，所就叫credit.）Exp=Expense花费，费用O/H=overhead常用开支TC=total cost总费用FC=fixed cost常设费用VC=variable cost变动费用P=profit竟利润S=sales销售总额Rev=revenue利润MC=marginal cost费用差额GM=gross margin毛利MR=marginal revenue利润差额A/R=acount receivable待收款（销售後，记账以後收取。

）A/P=account payable代付费（花费後记账，以後付费。

）PMT=payment支付款N/I=net income纯收入AMT=amount数额DCT=discount打折一般贸易ordinary trade易货贸易barter trade 国家之间不通过货币媒介直接交换货物补偿贸易compensation trade 利用外资进口国外技术或设备,用产品偿还协定贸易agreement trade 根据各国政府间签订的贸易协定和清算协定进行的贸易进料加工processing with imported materials 进口原材料、零部件，加工成品後再出口来料加工processing with customer\'s materials 由国外厂商提供原材料、零部件，由国内厂商按外商要求加工装配，成品交外商销售，加工方收工缴费出料加工outward processing 由国内厂商提供原材料、零部件，国外厂商按要求加工装配，成品返销，加工方收取工缴费寄售贸易consignment trade 寄售人氢货物运到国外,委托代销人销售国际租赁international lease 根据国际租赁契约，出租人将设备租凭给他国承租人使用边境贸易frontier trade 边境城镇与接壤国家边境城镇之间及边民互市贸易转口贸易entrepot trade 经过转口国进行的进出口贸易许可贸易license trade 商标、专利技术、专有技术以许可协议形式进行的贸易期货贸易forward trade 通过国际期货市场进行远期商品买卖承包工程contract project 承包国外工程技术专案或劳务专案的进出口设备和货物国际招标international bid 通过国际招标形式进行的一种进出口贸易国际展览international exhibition 通过国际展览会和国际博览会等形式进出口货物际拍卖international exhibition 通过国际拍卖进行的一种贸易国际货款进口international loan 国际金融机构或外国政府提供贷款项目的进口归还贷款出口reimburse loan 国家批准的国际贷款专案通过出口产品来归还贷款外商投资企业进口imports by foreign-invested enter-prises 根据国家有关规定,外商投资企业进口货物外商投资企业出口exports by foreign-invested enter-prises 根据国家有关规定,外商投资企业出口货物国际援助international aid 国际组织或外国政府提供无偿援助的进出口货物捐赠donation 台港澳同胞、华侨、民间团体和个人捐赠给我国的物资赠送present 外国组织或个人赠送给我国组织或个人的物资其他贸易other trade 国际贸易中使用的上述贸易方式之外的贸易方式分析证书certificate of analysis一致性证书cettificate of conformity品质证书certificate of quality测试报告test report产品性能报告product performance report产品规格型号报告product specification report工艺资料报告process data report首样测试报告first sample test report价格／销售目录price ／sales catalogue参与方资讯party information农产品加工厂证书mill certificate家产品加工厂证书post receipt邮政收据post receipt重量证书weight certificate重量单weight list证书cerificate价值与原产地综合证书combined certificate of value adn origin移动声明Ａ．ＴＲ．１movement certificate Ａ．ＴＲ．１数量证书certificate of quantity质量数据报文quality data message查询query查询回复response to query订购单purchase order制造说明manufacturing instructions领料单stores requisition产品售价单invoicing data sheet包装说明packing instruction内部运输单internal transport order统计及其他管理用内部单证statistical and oter administrative internal docu-ments 直接支付估价申请direct payment valuation request直接支付估价单direct payment valuation临时支付估价单rpovisional payment valuation支付估价单payment valuation数量估价单quantity valuation request数量估价申请quantity valuation request合同数量单contract bill of quantities-BOQ不祭价投标数量单unpriced tender BOQ标价投标数量单priced tender BOQ询价单enquiry临时支付申请interim application for payment支付协议agreement to pay意向书letter of intent订单order总订单blanket order现货订单sport order租赁单lease order紧急订单rush order修理单repair order分订单call off order寄售单consignment order样品订单sample order换货单swap order订购单变更请求purchase order change request订购单回复purchase order response租用单hire order备件订单spare parts order交货说明delivery instructions交货计画表delivery schedule按时交货delivery just-in-time发货通知delivery release交货通知delivery note装箱单packing list发盘／报价offer／quotation报价申请request for quote合同contract订单确认acknowledgement of order形式发票proforma invoice部分发票partial invoice操作说明operating instructions铭牌name／product plate交货说明请求request for delivery instructions订舱申请booking request装运说明shipping instructions托运人说明书(空运) shipper\'s letter of instructions(air)短途货运单cartage order(local transport)待运通知ready for despatch advice发运单despatch order发运通知despatch advice单证分发通知advice of distrbution of document．商业发票commercial invoice贷记单credit note佣金单commission note借记单debit note更正发票corrected invoice合并发票consolidated invoice预付发票prepayment invoice租用发票hire invoice税务发票tax invoice自用发票self-billed invoice保兑发票delcredere invoice代理发票factored invoice租赁发票lease invoice寄售发票consignment invoice代理贷记单factored credit note银行转帐指示instructions for bank transfer银行汇票申请书application for banker\'s draft托收支付通知书collection payment advice跟单信用证支付通知书document．ry credit payment advice跟单信用证承兑通知书document．ry credit acceptance advice 跟单信用证议付通知书document．ry credit negotiation advice 银行担保申请书application for banker\'s guarantee银行担保banker\'s guarantee跟单信用证赔偿单document．ry credit letter of indemnity信用证预先通知书preadvice of a credit托收单collection order单证提交单document．presentation form付款单payment order扩展付款单extended payment order多重付款单multiple payment order贷记通知书credit advice扩展贷记通知书extended credit advice借记通知书debit advice借记撤销reversal of debit贷记撤销reversal of credit跟单信用证申请书document．ry credit application跟单信用证document．ry credit跟单信用证通知书document．ry credit notification跟单信用证转让通知document．ry credit transfer advice跟单信用证更改通知书document．ry credit amendment notification跟单信用证更改单document．ry credit amendment汇款通知remittance advice银行汇票banker\'s draft汇票bill of exchange本票promissory note帐户财务报表financial statement of account帐户报表报文statement of account message保险赁证insurance certificate保险单insurance policy保险申报单(明细表) insurance declaration sheet (bordereau)保险人发票insurer\'s invoice承保单cover note货运说明forwarding instructions货运代理给进口代理的通知forwarder\'s advice to import agent货运代理给出口商的通知forwarder\'s advice to exporter货运代理发票forwarder\'s invoice货运代理收据证明forwarder\'s certificate of receipt托运单shipping note货运代理人仓库收据forwarder\'s warehouse receipt货物收据goods receipt港口费用单port charges document．入库单warehouse warrant提货单delivery order装卸单handling order通行证gate pass运单waybill通用(多用)运输单证universal (multipurpose) transport document．承运人货物收据goods receipt, carriage全程运单house waybill主提单master bill of lading提单bill of lading正本提单bill of lading original副本提单bill of lading copy空集装箱提单empty container bill油轮提单tanker bill of lading海运单sea waybill内河提单inland waterway bill of lading不可转让的海运单证(通用) non-negotiable maritime transport document．nbsp(generic)大副据mate\'s receipt全程提单house bill of lading无提单提货保函letter of indemnity for non-surrender of bill of lading货运代理人提单forwarder\'s bill of lading铁路托运单(通用条款) rail consignment note (generic term)陆运单road list-SMGS押运正式确认escort official recognition分段计费单证recharging document．公路托运单road cosignment note空运单air waybill主空运单master air waybill分空运单substitute air waybill国人员物品申报crew\'s effects declaration乘客名单passenger list铁路运输交货通知delivery notice(rail transport)邮递包裹投递单despatch note (post parcels)多式联运单证(通用) multimodal／combined transport document．nbsp(generic)直达提单through bill of lading货运代理人运输证书forwarder\'s certificate of transport联运单证(通用) combined transport document．nbsp(generic)多式联运单证(通用) multimodal transport document．nbsp(generic)多式联运提单combined transport bill of lading／multimoda bill of lading订舱确认booking confirmation要求交货通知calling foward notice运费发票freight invoice货物到达通知arrival notice(goods)无法交货的通知notice of circumstances preventing delvery (goods)无法运货通知notice of circumstances preventing transport (goods)交货通知delivery notice (goods)载货清单cargo manifest载货运费清单freight manifest公路运输货物清单bordereau集装箱载货清单container manifes (unit packing list)铁路费用单charges note托收通知advice of collection船舶安全证书safety of ship certificate无线电台安全证书safety of radio certificate设备安全证书safety of equipment certificate油污民事责任书civil liability for oil certificate载重线证书loadline document．免於除鼠证书derat document．航海健康证书maritime declaration of health船舶登记证书certificate of registry船用物品申报单ship\'s stores declaration出口许可证申请表export licence, application出口许可证export licence出口结汇核销单exchange control declaration, exprotT出口单证(海关转运报关单)(欧共体用) despatch note moder TT1出口单证(内部转运报关单)(欧共体用) despatch note model T1T2出口单证(原产地证明书) despatch note model T2T5管理单证(退运单证)(欧共体用) control document．nbspT5铁路运输退运单re-sending consigment noteT2L出口单证(原产地证明书)(欧共体用) despatch note model T2L出口货物报关单goods declaration for exportation离港货物报关单cargo declaration(departure)货物监管证书申请表application for goods control certificate货物监管证书申请表goods control certificate植物检疫申请表application for phytosanitary certificate植物检疫证书phytosanilary certificate卫生检疫证书sanitary certificate动物检疫证书veterinary certifieate商品检验申请表application for inspection certificate商品检验证书inspection certificate原产地证书申请表certificate of origin, application for原产地证书certificate of origin原产地申明declaration of origin地区名称证书regional appellation certificate优惠原产地证书preference certificate of origin普惠制原产地证书certificate of origin form GSP领事发票cosular invoice危险货物申报单dangerous goods declaration出口统计报表statistical doucument, export国际贸易统计申报单intrastat declaration交货核对证明delivery verification certificate进口许可证申请表import licence, application for进口许可证import licence无商业细节的报关单customs declaration without commercial detail有商业和项目细节的报关单customs declaration with commercial and item detail无项目细节的报关单customs declaration without item detail有关单证related document．海关收据receipt (Customs)调汇申请application for exchange allocation调汇许可foreign exchange permit进口外汇管理申报exchange control declaration (import)进口货物报关单goods declaration for implortation内销货物报关单goods declaration for home use海关即刻放行报关单customs immediate release declaration海关放行通知customs delivery note到港货物报关单cargo declaration (arrival)货物价值申报清单value declaration海关发票customs invoice邮包报关单customs deciaration (post parcels)增值税申报单tax declaration (value added tax)普通税申报单tax declaration (general)催税单tax demand禁运货物许可证embargo permit海关转运货物报关单goods declaration for customs transitTIF国际铁路运输报关单TIF formTIR国际公路运输报关单TIR carnet欧共体海关转运报关单EC carnetEUR1欧共体原产地证书EUR 1 certificate of origin暂准进口海关文件ATA carnt欧共体统一单证single administrative document．海关一般回复general response (Customs)海关公文回复document．nbspresponse (Customs)海关误差回复error response (Customs)海关一揽子回复packae response (Customs)海关计税／确认回复tax calculation ／confirmation response (Customs)配额预分配证书quota prior allocation certificate最终使用授权书end use authorization政府合同government contract进口统计报表statistical document．import跟单信用证开证申请书application for document．ry credit先前海关文件／报文previous Customs document．messageA/W 全水路All WaterANER 亚洲北美东行运费协定Asia NorthAmerica EastboundRateB/L 海运提单Bill of LadingB/R 买价Buying RateBAF 燃油附加费Bunker AdjustmentFactorC&F 成本加海运费COST AND FREIGHTC.C 运费到付CollectC.S.C 货柜服务费Container Service ChargeC.Y. 货柜场Container YardC/(CNEE) 收货人ConsigneeC/O 产地证Certificate of OriginCAF 货币汇率附加费Currency Adjustment FactorCFS 散货仓库Container Freight StationCFS/CFS 散装交货（起点/终点）CHB 报关行Customs House BrokerCIF 成本，保险加海运费COST，INSURANCE，FRIGHTCIP 运费、保险费付至目的地Carriage and Insurance Paid To COMM 商品CommodityCPT 运费付至目的地Carriage Paid ToCTNR 柜子ContainerCY/CY 整柜交货（起点/终点）D/A 承兑交单Document Against AcceptanceD/O 到港通知Delivery OrderD/P 付款交单Document Against PaymentDAF 边境交货Delivered At FrontierDDC 目的港码头费Destination Delivery ChargeDDP 完税後交货Delivered Duty PaidDDU 未完税交货Delivered Duty UnpaidDEQ 目的港码头交货Delivered Ex QuayDES 目的港船上交货Delivered Ex ShipDoc# 文件号码Document NumberEPS 设备位置附加费Equipment Position SurchargesEx 工厂交货Work/ExFactoryF/F 货运代理Freight ForwarderFAF 燃料附加费Fuel AdjustmentFactorFAK 各种货品Freight All KindFAS 装运港船边交货Free Alongside ShipFCA 货交承运人Free CarrierFCL 整柜Full Container LoadFeeder Vessel/Lighter 驳船航次FEU 40‘柜型Forty-Foot Equivalent Unit 40’FMC 联邦海事委员会Federal Maritime CommissionFOB 船上交货Free On BoardGRI 全面涨价General RateIncreaseH/C 代理费Handling ChargeHBL 子提单House B/LI/S 内销售Inside SalesIA 各别调价Independent ActionL/C 信用证Letter of CreditLand Bridge 陆桥LCL 拼柜Less Than Container LoadM/T 尺码吨（即货物收费以尺码计费）Measurement TonMB/L 主提单Master Bill Of LoadingMLB 小陆桥，自一港到另一港口Minni Land BridgeMother Vessel 主线船MTD 多式联运单据Multimodal Transport DocumentN/F 通知人NotifyNVOCC 无船承运人Non Vessel OperatingCommon CarrierO/F 海运费Ocean FreightOBL 海运提单Ocean (or original )B/LOCP 货主自行安排运到内陆点Overland Continental PointOP 操作OperationORC 本地收货费用（广东省收取）Origen Recevie ChargesP.P 预付PrepaidPCS 港口拥挤附加费Port Congestion SurchargePOD 目地港Port Of DestinationPOL 装运港Port Of LoadingPSS 旺季附加费Peak Season SuchargesS/(Shpr) 发货人ShipperS/C 售货合同Sales ContractS/O 装货指示书Shipping OrderS/R 卖价Selling RateS/S Spread Sheet Spread SheetSC 服务合同Service ContractSSL 船公司Steam Ship LineT.O.C 码头操作费Terminal Operations OptionT.R.C 码头收柜费Terminal Receiving ChargeT/S 转船，转运Trans-ShipT/T 航程Transit TimeTEU 20‘柜型Twenty-Foot Equivalent Unit 20’THC 码头操作费（香港收取) Terminal Handling ChargesTTL 总共TotalTVC/ TVR 定期定量合同Time Volume Contract/ RateVOCC 船公司Vessel Operating Common CarrierW/M 即以重量吨或者尺码吨中从高收费Weight or Measurement ton W/T 重量吨(即货物收费以重量计费) Weight TonYAS 码头附加费Yard SurchargesA/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、徵税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C/- case;currency 现金、息单C/A capital account 资本帐户Cat catalogue 目录C.B cash book 现金簿C/D custome declartion 现金账C.d cum dividendo 附股息报关单Cert certifieate 说明书C./F carrige forward 转下页Cge carriage 运费C.H custom house 海关C/i certifcate of insurance 保险说明书C&I cost insurance 保险费在内价C.I.F到岸价格C/O cost order 现金汇票C/o cash ofcarried over 转交c.o.d cash on delivery 货到付款Com coummerical 商业;佣金Cont contract 合同Cr credit;creditor 货方Ctge cartage 车费Curt current 本月,现金Cy currency 货币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承兑後......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出票後......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 交易最後日期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—钟斯公司DJIADow Jones Industrial Average (Stock Index) 道—钟斯工业股票指数DJTADow Jones Transportation Average道—钟斯运输平均数DJUADow Jones Utility Average 道—钟斯公用事业平均数DKDon\'t know不知道DL direct loan 直接贷款DLdiscretionary limit无条件限制DLDdeadline date 最後时限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) 见票後.......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dz dozenea. each 每，各e.e. E.E. error excepted 错误除外EEC The European Economic Community 欧洲经济共同体e.g. exempli gratia (for example) 例如EIB Export-Import Bank 进出口银行enc., encl. enclosure 附件E.&O.E. errors and omissions excepted 错误和遗漏不在此限Esq. Esquire 先生（信内尊称）ETA estimated time of arrival 预计到达时间etc., & c. et cetera (and so forth) 等待ex out of, without 自，无，交货ex. example, executive, exchange, extract 例子，执行官，外汇，摘要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）中等平均品质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 仅用於公事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最後结算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 高品质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 资讯技术IT international tolerance 国际允许误差I/Tincome tax所得税ITCinvestment tax credit 投资税收抵免。