ABA/Paccountingperiod會計期間A/Padviseandpay付款通知A/Raccountreceivable應收帳款A/Rattherateof以……比例a/rallrisks（保險）全險Arr.arrivals,arrived到貨、到船A/S,a/saftersight見票即付A/S，acc/saccountsales承銷帳、承銷清單，售貨清單ASAPassoonaspossible盡快ASRacceptancesummaryreport驗收總結報告ass.assessment估征、征稅assimt.assignment轉讓、讓與ATCaveragetotalcost平均總本錢ATMatthemoney僅付本錢錢ATMAutomaticTellerMachine自動取款機（柜員機）ATSautomatedtradesystem自動交易系統(tǒng)ATSautomatictransferservice自動轉移效勞Attn.attention注意Atty.attorney代理人auct.auction拍賣Aud.auditor審計員、審計師Av.average平均值a.w.allwool純羊毛A/Wairwaybill空運提單A/Wactualweight實際重量BAbankacceptance銀行承兌匯票bal.balance余額、差額banky.bankruptcy破產、倒閉Batbattery電池b.b.bearerbond不記名債券B.B.,B/Bbillbook出納簿B/Bbillbought買入票據、買入匯票b&bbed&breakfast住宿費和早餐費b.c.blindcopy密送的副本BCbuyercredit買方信貸B/Cbillsforcollection托收匯票B.C.bankclearing銀行清算b/dbroughtdown轉下頁Bd.bond債券B/Dbillsdiscounted已貼現票據B/Dbankdraft銀行匯票b.d.i.bothdatesinclusive,bothdaysinclusive包括頭尾兩天B/Ebillofentry報關單b.e.,B/Ebillofexchange匯票BEPbreakevenpoint保本點、盈虧臨界點b/fbroughtforward承前BFbondedfactory保稅工廠Bfcy.Beneficiary受益人B/G,b/gbondedgoods保稅貨物BHCBankHoldingCompany銀行控股公司BISBankofInternationalSettlements國際清算銀行bitbinarydigit兩位數Bk.bank銀行Bk.book帳冊b.l.,B/Lbilloflading提貨單B/Loriginalbillofladingoriginal提貨單正本bldg.building大廈BMPbankmasterpolicy銀行統(tǒng)一保險BNbanknote鈔票BObranchoffice分支營業(yè)處BObuyer’soption買者選擇交割期的遠期合同BOMbeginningofmonth月初b.o.m.billofmaterials用料清單BOObuild-operate-own建造—運營—擁有BOOMbuild-operate-own-maintain建造—運營—擁有—維護BOOTbuild-operate-own-transfer建造—運營—擁有—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Br.branch分支機構BRbankrate銀行貼現率b.r.,B/Rbillsreceivable應收票據Brok.brokerorbrokerage經紀人或經紀人傭金b.s.,BS,B/Sbalancesheet資產負債表B/Sbillofsales賣據、出貨單BshareBshareB股B.T.T.banktelegraphictransfer銀行電匯BVbookvalue票面價值b.l.,B/Lbilloflading提貨單B/Loriginalbillofladingoriginal提貨單正本bldg.building大廈BMPbankmasterpolicy銀行統(tǒng)一保險BNbanknote鈔票BObranchoffice分支營業(yè)處BObuyer’soption買者選擇交割期的遠期合同BOMbeginningofmonth月初b.o.m.billofmaterials用料清單BOObuild-operate-own建造—運營—擁有BOOMbuild-operate-own-maintain建造—運營—擁有—維護BOOTbuild-operate-own-transfer建造—運營—擁有—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Br.branch分支機構BRbankrate銀行貼現率b.r.,B/Rbillsreceivable應收票據Brok.brokerorbrokerage經紀人或經紀人傭金b.s.,BS,B/Sbalancesheet資產負債表B/Sbillofsales賣據、出貨單BshareBshareB股B.T.T.banktelegraphictransfer銀行電匯BVbookvalue票面價值CDC/-case;currency現金、息單C/Acapitalaccount資本帳戶Catcatalogue目錄C.Bcashbook現金簿C/Dcustomedeclartion現金賬C.dcumdividendo附股息報關單Certcertifieate說明書C./Fcarrigeforward轉下頁Cgecarriage運費C.Hcustomhouse海關C/icertifcateofinsurance保險說明書C&Icostinsurance保險費在內價C.I.F到岸價格C/Ocostorder現金匯票C/ocashofcarriedover轉交c.o.dcashondelivery貨到付款Comcoummerical商業(yè);傭金Contcontract合同Crcredit;creditor貨方Ctgecartage車費Curtcurrent本月,現金Cycurrency貨幣Ddegree;draft度、匯票D/Adepositaccount存款帳戶D/Adocumentagainstacceptance承兌交單d/adaysafteracceptance承兌后日（付款）D.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現金流量貼現法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.F.;d.frt.deadfreight空艙費D.Gdangerousgoods危險貨物diff.difference差額Dis.discount折扣、貼現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—瓊斯公司DJIADowJonesIndustrialAverage(StockIndex)道—瓊斯工業(yè)股票指數DJTADowJonesTransportationAverage道—瓊斯運輸平均數DJUADowJonesUtilityAverage道—瓊斯公用事業(yè)平均數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開展中國家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、文件doc.att.documentsattached附單據、附件Doc.codedocumentcode憑證（單據）編號D.O.G.daysofgrace寬限日數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D.R.;DRdiscountrate貼現率、折扣率Drdebtor債務人DRdepositreceipt存單、存款收據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EGea.each每，各e.e.E.E.errorexcepted錯誤除外EECTheEuropeanEconomicCommunity歐洲經濟共同體e.g.exempligratia(forexample)例如EIBExport-ImportBank進出口銀行enc.,encl.enclosure附件E.&O.E.errorsandomissionsexcepted錯誤和遺漏不在此限Esq.Esquire先生（信內尊稱）ETAestimatedtimeofarrival預計到達時間etc.,&c.etcetera(andsoforth)等待exoutof,without自，無，交貨ex.example,executive,exchange,extract例子，執(zhí)行官，外匯，摘要ffeet英尺Fdealtinflat無息交易的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外幣擔保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聯邦儲蓄保險公司FEforeignexchange外匯FEfutureexchange遠期外匯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以下工程不可獲得FIOfreeinandout自由進出F.I.Tfreeofincometax免交所得稅fl.florin盾FLGfinanceleaseguarantee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）FOBSTfreeonboardstowedandtrimming包括清理及平倉的離岸價格F.O.C.freeofcharge免費FOCUSFinancialandOperationsCombinedUniformSingleReport財務經營綜合報告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外匯FXbrokerforeignexchangebroker外匯經紀人fxdfixed固定的FXRNfixedratenote定息票據FYfiscalyear(financialyear)財政（務）年度fy.pd.fullypaid全部付訖FYIforyourinformation供您參考ggallon;grain;gram(s);gold加侖；格令；克;金G.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加侖gas.gasoline汽油GATTGeneralAgreementonTariffsandTrade關稅及貿易總協定GCLgovernmentconcessionalloan政府優(yōu)惠貸款GDPgrossdomesticproduct國內生產總值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國民生產總值GOFOgoldforwardrate黃金遠期利率GPgrossprofit毛利GPPgeneralpurchasingpower總購置能力gr.(grs.)wt.grossweight毛重GRgrossrevenue毛收入GSgrosssales銷售總額GSPgeneralisedsystemofpreferences普惠制GTMgoodthismonth本月有效GTWgoodthisweek本星期有效HIHABhouseairbill航空托運單HAWBhouseairwaybill航空托運單HCAhistoricalcostaccounting歷史本錢會計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H.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hl.hectoliter百升hldg.holding控股Hon'dhonored如期支付的HSCPIHangSengConsumerPriceIndex恒生消費價格指數HSIHangSengIndex恒生指數hwevr.however無論如何Hzhertz赫茲I.A.intangibleassets無形資產I&Ainventoryandallocations庫存和分配IASInternationalAccountingStandard國際會計標準IBinvestmentbanking投資銀行（業(yè)）I.B.invoicebook發(fā)票簿IBAInternationalBankAssociation國際銀行家協會IBBRinterbankbidrate銀行間報價利率I.B.Iinvoicebookinward購貨發(fā)票簿IBNRincurredbutnotreported已發(fā)生未報告I.B.O.invoicebookoutward銷貨發(fā)票簿IBORinter-bankofferedrate銀行間的拆借利率ICBinternationalcompetitivebidding國際競標ICIAInternationalCreditInsuranceAssociation國際信用保險協會ICJInternationalCourtofJustice國際法庭ICMinternationalcapitalmarket國際資本市場ICONsindexcurrencyoptionnotes指數貨幣期權票據ICORincrementalcapital-outputratio資本—產出增量比I.C.U.InternationalCodeUsed國際使用的電碼IDBindustrialdevelopmentbond工業(yè)開展債券IDBInter-AmericanDevelopmentBank泛美開發(fā)銀行IDBinter-dealerbroker交易商之間經紀人IDCintangibledevelopmentcost無形開發(fā)本錢IDRinternationaldepositaryreceipt國際存放單據IEindirectexport間接出口I.F.insufficientfund存款缺乏IFBinvitationforbids招標邀請I.G.imperialgallon英制加侖IL,I/Limportlicence進口許可證ILCirrevocableletterofcredit不可撤銷信用證IMFInternationalMonetaryFund國際貨幣基金組織imp.import進口，輸入Inc.incorporated注冊（有限）公司incl.inclusive包括在內incldd.included已包含在內incldg.including包含inl.haulinlandhaulage內陸運輸費用INLOinlieuof代替Ins,ins.insurance保險inst.instant即期、分期付款Instal.,instal.installment分期付款Int.,int.interest利息inv.,Inv.invoice發(fā)票、付款通知intrans(I.T.)intransit.在(運輸）途中inv.doc./attach.invoicewithdocumentattached附提貨單的發(fā)票Inv't.,invt.inventory存貨I-Oinput-output輸入--輸出IOUIoweyou借據IOVinter-officevoucher內部傳票IPNindustrialpromissorynote工業(yè)匯票IPOinitialpublicoffering首次出售股票IQimportquota進口配額IRInlandRevenue國內稅收I.R.inwardremittance匯入款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