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BOOTbuild-operate-own-transfer建造一運營一擁有一轉讓b.o.p.balanceofpayments收支差額BOTbalanceoftrade貿易余額BOYbeginningofyear年初b.p.,B/Pbillspayable應付票據(jù)Br.branch分支機構BRbankrate銀行貼現(xiàn)率b.r.,B/Rbillsreceivable應收票據(jù)Brok.brokerorbrokerage經(jīng)紀人或經(jīng)紀人傭金b.s.,BS,B/Sbalancesheet資產(chǎn)負債表B/Sbillofsales賣據(jù)、出貨單BshareBshareB股B.T.T.banktelegraphictransfer專艮行電匯BVbookvalue票面價值Cc.cents分Ccash;coupon;currency現(xiàn)金、息票、通貨Ccentigrade攝氏（溫度）C.A.charteredaccountant;chiefaccountant特許會計師、主任（主管）會計師C.A.commercialagent商業(yè)代理、代理商C.A.consumers'association消費者協(xié)會C/Acapitalaccount資本帳戶C/Acurrentaccount往來帳C/Acurrentassets流動資產(chǎn)C.A.Dcashagainstdocumnet交單付款can.cancelled注銷cap.capital資本CAPMcapitalassetpricingmodel固定資產(chǎn)計價模式C.A.S.costaccountingstandards成本會計標準c.b.,C.B.cashbook現(xiàn)金簿CBDcashbeforedelivery先付款后交貨C.C.cashier'scheck銀行本票商務英語縮略語大全C.Ccontracredit貸方對銷c/dcarrieddown過次頁、結轉下期CDcertificateofdeposit存單c/fcarryforward過次頁、結轉CGcapitalgain資本利得CGcapitalgoods生產(chǎn)資料、資本貨物C.H.customhouse海關C.H.clearinghouse票據(jù)交換所Chgscharges費用Chq.cheque支票C/Icertificateofinsurance保險憑證CIAcertifiedinternalauditor注冊內部審計員c.i.f.,C.I.F.cost,insuranceandfreight到岸價，貨價+保險+運費C.I.T.comprehensiveincometax綜合所得稅Ck.check支票C.L.callloan短期拆放C/Lcurrentliabilities流動負債C.M.A.certificedmanagementaccountant注冊管理會計師CMEA,ComeconCouncilforMutualEconomicAssistance經(jīng)濟互助委員會CMLcapitalmarketline資本市場線性CMOCollateralisedMortgageObligations擔保抵押貸款債務CMVcurrentmarketvalue現(xiàn)時市場價值CNconsignmentnote鐵路運單CNcreditnote貸方通知書c/ocarriedover結轉后期C.O.,C/Ocashorder現(xiàn)金匯票、現(xiàn)金訂貨C.O.certificateoforigin產(chǎn)地證明書Cpany公司COBOLCommonBusinessOrientedLanguage通用商業(yè)語言CoComCoordinatingCommitteeforMultilateralExportControls多邊出口控制協(xié)調委員會c.o.d,C.O.D.cashondelivery貨到付款Col.column帳欄Coll.collateral擔保、抵押物Coll.collection托收Com.;mission傭金cont.container集裝箱cont.,contr.contract契約、合同conv.,cv.,cvt.convertible可轉換的、可兌換的Cor.corpus本金Cor.correspodent代理行Corp.corporation公司CP.commercialpaper商業(yè)票據(jù)C.P.AcertifiedPublicAccountant注冊公共會計師CPBChinaPatentBureau中國專利局CPIconsumerpriceindex消費者價格指數(shù)CPMcostperthousand每一千個為單位的成本CPPcurrentpurchasingpower現(xiàn)行購買力Cps.coupons息票CPTcarriagepaidto運費付至 C/Rcompany'srisk企業(yè)風險Cr.credit貸記、貸方CRcarrier'srisk承運人風險CRcurrentrate當日匯率、現(xiàn)行匯率CRcashreceipts現(xiàn)金收入CRclassrate分級運費率CScivilservant;civilservice公務員、文職機關CSconvertiblesecurities可轉換證券C.S.capitalstock股本CSIcustomersatisfactionindex顧客滿意指數(shù)csk.cask木桶CTcorporatetreasurer公司財務主管CTcabletransfer電匯ctcrate板條箱商務英語縮略語大全ctgecartage貨運費、搬運費、車費Cts.cents分CTTcapitaltransfertax資本轉移稅cucubic立方CUcustomsunions關稅聯(lián)盟cu.cm.cubiccentimeter立方厘米cu.in.cubicinch立方英寸cu.m.cubicmeter立方米cu.yd.cubicyard立方碼cum.pref.cumulativepreference(share)累積優(yōu)先(股)cur.curr.current本月、當月CVconvertiblesecurity可轉換債券CVDcountervailingduties抵消關稅、反傾銷稅C.V.P.analysisCostVolumeProfitanalysis本—量—利分析W.O.cashwithorder訂貨付款Cy.currency貨幣CYcalendaryear日歷年CYcontainer整裝貨柜CYcontaineryard貨柜堆場、貨柜集散場DDdegree;draft度、匯票D/Adepositaccount存款帳戶D/Adocumentagainstacceptance承兌交單d/adaysafteracceptance承兌后 日(付款)A.debitadvice欠款報單D.Bdaybook日記帳、流水帳DBmethoddecliningbalance(depreciation)method遞減余額折舊法D.C.F.methoddiscountedcashflowmethod現(xiàn)金流量貼現(xiàn)法D/Ddocumentarydraft跟單匯票D.D.;D/Ddemanddraft即期匯票D/d;d/ddaysafterdate出票后 日(付款)d.d.drydock干船塢DDBmethoddoubledecliningbalance(depreciation)method雙倍遞減余額折舊法D.D.Ddeadlinedeliverydate交易最后日期def.deficit赤字、虧損dem.demurrage滯期費Depr.depreciation折舊d.f;D.E;d.frt.deadfreight空艙費D.Gdangerousgoods危險貨物diff.difference差額Dis.discount折扣、貼現(xiàn)dish'd;dishddishonored不名譽、拒付D.I.Tdoubleincome-tax(relief)雙重所得稅(免征)div.;divddividend紅利、股息D-JDowJones&Co.美國道一瓊斯公司DJIADowJonesIndustrialAverage(StockIndex)道―瓊斯工業(yè)股票指數(shù)DJTADowJonesTransportationAverage道一瓊斯運輸平均數(shù)DJUADowJonesUtilityAverage道一瓊斯公用事業(yè)平均數(shù)DKDon'tknow不知道DLdirectloan直接貸款DLdiscretionarylimit無條件限制DLDdeadlinedate最后時限Dls.;Dol(s);Doll(s)dollars元DMDeutscheMark;D-mark;Deutschmark;德國馬克DMCsdevelopingmembercountries發(fā)展中國家DNdatenumber日期號DN;D/Ndebitnote借記通知單DNRdonotreduce不減少do.;dto.ditto同上、同前D/Odeliveryorder發(fā)貨單Doc(s)documents憑證、單據(jù)、文件商務英語縮略語大全doc.att.documentsattached附單據(jù)、附件Doc.codedocumentcode憑證（單據(jù)）編號D.O.G.daysofgrace寬限日數(shù)DORdateofrequest要求日DP;D/Pdocumentagainstpayment交單付款DPIdisposablepersonalincome個人可支配收入DPOBdateandplaceofbirth出生時間和地點DPPdampproofing防潮的Dr.debit借記、借方R.;DRdiscountrate貼現(xiàn)率、折扣率Drdebtor債務人DRdepositreceipt存單、存款收據(jù)dr.drawer借方DS;d/sdaysaftersight（days'sight）見票后……日（付款）ds.;d'sdays日dstn.destination日的地（港）DTCDeposittakingcompany接受存款公司DTCDepositTrustCompany儲蓄信托公司dup.;dupl.;dupte.duplicate副本DVPdeliveryversuspayment付款交貨dy.;d/yday;delivery日、交貨dzdozen一打Eexchange;export交易所、輸出E.&O.E.errorsandomissionsexcepted如有錯漏，可加更正e.a.o.n.exceptasotherwisenoted除非另有說明EATearningsaftertax稅后收益EBexbudgetary預算外EBITearningsbeforeinterestandtax扣除利息和稅金前收益EBSElectronicBrokingService電子經(jīng)紀服

務系統(tǒng)EBTearningbeforetaxation稅前盈利ECEuropeanCommunity;EuropeanCommission歐洲共同體、歐洲委員會ECexportcredit出口信貸ECerrorcorrected錯誤更正Ec.exemplicausa例如Ec.excoupon無息票ECAexportcreditagency出口信貸機構ECAFEEconomicCommissionforAsiaandtheFarEast亞洲及遠東經(jīng)濟委員會ECEEconomicCommissionforEurope歐洲經(jīng)濟委員會ECGExportCreditGuarantee出口信用擔保ECIexportcreditinsurance出口信用保險ECRexportcreditrefinancing出口信貸再融資ECTestimatedcompletiontime估計竣工時間ECUEuropeanCurrencyUnit歐洲貨幣單位E/Dexportdeclaration出口申報單EDexdividend無紅利、除息、股利除外EDDestimateddeliverydate預計交割日EDIelectronicdatainterchange電子數(shù)據(jù)交換EDOCeffectivedateofchange有效更改日期EDPElectronicDataProcessing電子數(shù)據(jù)自理E.E.;e.eerrorsexcepted如有錯誤，可加更正EERIEffectiveExchangeRateIndexesofHongKong港匯指數(shù)EETEastEuropeanTime東歐時間EFexportfinance出口融資EFExchangeFund外匯基金EFTelectronicfundstransfer電子資金轉帳EFTAEuropeanFreeTradeArea商務英語縮略語大全(Association)歐洲自由貿易區(qū)(協(xié)會)EGMExtraordinaryGenaralMeeting特別股東大會EIBExport-ImportBank進出口銀行EILWBEconomicIntegrationLoan世界專艮行經(jīng)濟一體化貸款ELexportlicense出口許可證ELIextralowimpurity極少雜質EMFEuropeanMonetaryFund歐洲貨幣基金EMIPequivalentmeaninvestmentperiod等值平均投資期EMPend-ofmonthpayment月末付款EMPEuropeanmainports歐洲主要港口EMSEuropeanMonetarySystem歐洲貨幣體系EMSexpressmailservice郵政特快專遞EMUEuropeanMonetaryUnion歐洲貨幣聯(lián)盟encenclosed停業(yè)encl(s).enclosure附件encd.enclosed附件End.;end.endorsement背書Entd.entered登記人EOAeffectiveonorabout大約在 生效EODeveryotherday每隔一日EOEEuropeanOptionsExchange歐洲期權交易EOMendofmonth月底EOQeconomicorderquantity最底訂貨量EOSendofseason季末EOUexport-orientedunit出口型單位EOYendofyear年終EPDearliestpossibledate最早可能日期EPNexportpromissorynote出口匯票EPOSelectronicpointofsale電子銷售點EPRearningspriceratio收益價格比率EPReffectiveprotectionrate有效保護率EPSearningspershare每股收益額、每股盈利額E.P.Texcessprofittax超額利潤稅EPVIexcesspresentvalueindex超現(xiàn)值指數(shù)EPZexportprocessingzone出口加工區(qū)ERMexchangeratemechanism匯率機制ERSExportRefinanceScheme出口再融資計戈ESOPEmployeeStockOwnershipPlan職工持股計劃Est.estate財產(chǎn)、遺產(chǎn)ESTEasternStandardTime美國東部標準時間etseq.etsequents以下ETAestimatedtimeofarrival預計到達時間ETDestimatedtiemofdeparture預計出發(fā)時間ETDZEconomicandTechnologicalDevelopmentZone經(jīng)濟技術開發(fā)區(qū)ETLTequaltoorlessthan等于或少于ETSestimatedtimeofsailing預計啟航時間EUEuropeanUnion歐盟EUAEuropeanUnitsofAccount歐洲記帳單位ex.;exchexchange匯兌、況換excl.exclusive另夕卜、不在內excont.fromcontract從合同excp.excoupon無息票exdiv.exdividend無股息Exp.export出口Extd.extend展期EXWexworks工廠交貨價Fffeet英尺Fdealtinflat無息交易的商務英語縮略語大全f.following(page)接下頁f.fairs定期集市F.A.faceamount票面金額F.A.fixedassets固定資產(chǎn)F.Afreightagent貨運代理行FAfreealongside啟運港船邊交貨FABBFellowoftheBritishAssociationofAccountantsandAuditors英國會計師和審計師協(xié)會會員FACfacility設施、設備f.a.c.fastascan盡快FACTfactoranalysischarttechnique因素分析圖解法fad.freedelivery(discharge,dispatch)免費送貨F.A.F.freeatfactory工廠交貨FAIAFellowoftheAssociationofInternationalAccountants國際會計協(xié)會會員F.A.Qfairaveragequality(貨品)中等平均質量F.A.S.freealongsideship發(fā)運地船邊交貨價FASBFinancialAccountingStandardsBoards財務會計標準委員會FATfixedassettransfer固定資產(chǎn)轉移FATfactoryacceptancetest工廠驗收試驗FBforeignbank外國銀行F.B.E.foreignbillofexchange外國匯票F.C.fixedcapital固定資本F.C.fixedcharges固定費用F.C.futurecontract遠期合同fc.franc法郎FCAFellowoftheInstituteofCharteredAccountants特許會計師學會會員FCGforeigncurrencyguarantee夕卜幣擔保FCLfullcontainerload整貨柜裝載FCL/LCLfullcontainerload/less(than)fullcontainerload整裝/分卸FCRforwarder'scargoreceipt貨運代理行收據(jù)FCTforwardingagent'scertificateoftransport貨運代理行領貨證fd.fund資金FDBmethodfixedrateondecliningbalancemethod定率遞減余額折舊法FDIforeigndirectinvestment外商直接投資FDICFederalDepositInsuranceCorporation聯(lián)邦儲蓄保險公司FEforeignexchange夕口匚FEfutureexchange遠期夕卜匯FFFrenchfranc法國法郎fibfreeintobarge駁船上的交貨價FIBCfinancialinstitutionbuyercreditpolicy金融機構買方信貸險FIFOfirstin,firstout先進先出法fin.stadg.(stndg.)financialstanding資信狀況fin.stat.(F/S)financialstatement財務報表fin.yr.financialyear財政年度FINAfollowingitemsnotavailable以下項目不可獲得FIOfreeinandout自由進出I.Tfreeofincometax免交所得稅fl.florin盾娃哈哈financeleaseguarantee金融租賃擔保flt.flat無利息FMVfairmarketvalue合理市價FOfreeout包括卸貨費在內的運費fo.folio對折、頁碼FOBfreeonboard(啟運港)船上交貨、離岸價格FOBairportFOBairport(啟運)機場交貨(價)FOBSTfreeonboardstowedand商務英語縮略語大全trimming包括清理及平倉的離岸價格F.O.C.freeofcharge免費FOCUSFinancialandOperationsCombinedUniformSingleReport財務經(jīng)營綜合報告FOKfillorkill要么買進或賣出，要么取消FORfreeonrail(orroad)鐵路或(公路)上交貨價for'd.,fwdforward;forwarded轉遞FOREXforeignexchange外匯FOSfreeonsteamer蒸汽船上交貨(價)FOUOforofficialuseonly僅用于公事FOW,f.o.w.freeonwagon(啟運站)火車上交貨(價)FOXFuturesandOptionsExchange期貨和期權交易所FPfloatingpolicy浮動政策FPfullypaid已全付的FRAforwardrateagreement遠期利率協(xié)議FRCDfloatingratecertificateofdeposit浮動利率存單frt.,frgt.forward期貨、遠期合約freecasenochargeforcase免費事例FREFfixedrateexportfinance固定利率出口融資frt.&grat.freightandgratuity運費及酬金Frt.fwdfreightforward運費待付Frt.ppdfreightprepaid運費已付FSfinalsettlement最后結算FSRfeasibilitystudyreport可行性研究報告FTWfreetradewharf碼頭交易FTZfreetradezone自由貿易區(qū)fut.futures期貨、將來FVfacevalue面值FVAfairvalueaccounting合理價值法FWDforward(exchange)contract遠期合約F.X.foreignexchange夕口匚FXbrokerforeignexchangebroker夕卜匯經(jīng)紀人fxdfixed固定的FXRNfixedratenote定息票據(jù)FYfiscalyear(financialyear)財政(務)年度fy.pd.fullypaid全部付訖FYIforyourinformation供您參考Gggallon;grain;gram(s);gold力口侖；格令;克；金A.generalagent總代理商、總代理人GAgoahead辦理、可行GAAPgeneralAcceptedAccountingPrinciples通用會計準則GAASGenerallyAcceptedAuditingStandard通用審計標準GACGeneralAdministrationofCustoms海關總署gal.,gallgallon力口侖gas.gasoline汽油GATTGeneralAgreementonTariffsandTrade關稅及貿易總協(xié)定GCLgovernmentconcessionalloan政府優(yōu)惠貸款GDPgrossdomesticproduct國內生產(chǎn)總值gds.goods商品、貨物GJgeneraljournal普通日記帳GLgeneralledger總分類帳gm.gram(s)克GMPgraduatedpaymentmortgage遞增付款按揭GNDgrossnationaldemand國民總需求GNEgrossnationalexpeditures國民支出總額GNPgrossnationalproduct國民生產(chǎn)總值GOFOgoldforwardrate黃金遠期利率GPgrossprofit毛利GPPgeneralpurchasingpower總購買能力gr.(grs.)wt.grossweight毛重商務英語縮略語大全GRgrossrevenue毛收入GSgrosssales銷售總額GSPgeneralisedsystemofpreferences普惠制GTMgoodthismonth本月有效GTWgoodthisweek本星期有效HHABhouseairbill航空托運單HAWBhouseairwaybill航空托運單HCAhistoricalcostaccounting歷史成本會計hdqrs.headquarters總部hg.hectogram一百公克HIBORHongKongInterbankOfferedRate香港銀行同業(yè)拆借利率hifohighest-in,first-out高入先出法inD.C.holderinduecourse正當持票人Hi-Qhighquality高質量HIRCShighinterestratecurrencies高利率貨幣hi-techhightechnology高技術HKDHongKongdollar香港元HKIHongKongIndex香港指數(shù)hl.hectoliter百升hldg.holding控股Hon'dhonored如期支付的HSCPIHangSengConsumerPriceIndex恒生消費價格指數(shù)HSIHangSengIndex恒生指數(shù)hwevr.however無論如何Hzhertz赫茲IA.intangibleassets無形資產(chǎn)I&Ainventoryandallocations庫存和分配IASInternationalAccountingStandard國際會計標準IBinvestmentbanking投資銀行（業(yè)）I.B.invoicebook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exchanges認可的投資交易（所）Rlroll卷RLBrestrictedlicensebank有限制牌照銀行RMremittance匯款rmroom房間RMBRENMINBI人民幣，中國貨幣RMSRoyalMailSteamer皇家郵輪RMSDRoyalMailSpecialDelivery皇家郵政專遞RMTRailandMaritimeTransportUnion鐵路海運聯(lián)盟ROAreturnonasset資產(chǎn)回報率ROCreturnoncapital資本收益率ROEreturnonequity股本回報率ROIreturnoninvestment投資收益ROPregisteredoptionprincipal記名期權本金ro-roroll-on/roll-offvessel滾裝船ROSreturnonsales銷售收益率RPBRecognizedProfessionalBody認可職業(yè)（投資）機構RPIretailpriceindex零售物價指數(shù)RPMresalepricemaintenance零售價格維持措施（計劃）rpt.repeat重復RRPReverseRepurchaseAgreement逆回購協(xié)議RSLratesensitiveliability利率敏感性債務RSVPpleasereply請回復RTRoyaltyTrust特權信托RTMregisteredtrademark注冊商標Rtoratio比率RTOroundtripoperation往返作業(yè)RTSrateoftechnicalsubstitution技術替代率RTWrighttowork工作權利RUFrevolvingunderwritingfacility循環(huán)式包15商務英語縮略語大全銷安排RYLreferringtoyourletter參照你方來信RYTreferringtoyourtelex參照你方電傳SSnooptionoffered無期權出售Ssplitorstockdivided拆股或股息Ssigned已簽字ssecond;shilling秒；第二；先令SAsemi-annualpayment半年支付SASouthAfrica南非SAAspecialarbitrageaccount特別套作賬戶SABspecialassessmentbond特別估價債券saestampedaddressedenvelope已貼郵票、寫好地址的信封SAFEStateAdministrationofForeignExchange國家外匯管理局SAICStateAdministrationforIndustryandCommerce（中國）國家工商行政管理局SAPStatementofAuditingProcedure《審計程序匯編》SARSpecialAdministrativeRegion特別行政區(qū)SASStatementofAuditingStandard《審計準則匯編》SASEself-addressedstampedenvelope郵資已付有回郵地址的信封SAT（China）StateAdministrationofTaxation（中國）國家稅務局SATCOMsatellitecommunication衛(wèi)星通訊SBshortbill短期國庫券；短期匯票SBsalesbook;savingbond;savingsbank售貨簿；儲蓄債券；儲蓄銀行SBCSwissBankCorp.瑞士銀行公司SBICSmallBusinessInvestmentCorporation小企業(yè)投資公司SBIPsmallbusinessinsurancepolicy小型企業(yè)保險單SBLISavingsBankLifeInsurance儲蓄銀行人壽保險SBNStandardBookNumber標準圖書號SCsalescontract銷售合同scscilicetnamely即SCsuppliercredit賣方信貸SCFsuppliercreditfinance賣方信貸融資Schschilling（奧地利）先令SCIRRspecialC