常用商務(wù)縮略語

1、常用商務(wù)縮略語表AA Auditing Administration （中國(guó)） 審計(jì)署AAA 最佳等級(jí)ACN air consignment 航空托運(yùn)單ACT advance corporation tax 預(yù)扣公司稅ACU Asia Currency Unit 亞洲貨幣單位A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值A(chǔ)DRS asset depreciation range system 固定資產(chǎn)分組折舊法AJE adjusting journal entries 調(diào)整分錄ATC average total cost 平均總成本ATM at the money 僅付成本錢AT

2、M Automatic Teller Machine自動(dòng)取款機(jī)（柜員機(jī)）ATS automated trade system 自動(dòng)交易系統(tǒng)ATS automatic transfer service自動(dòng)轉(zhuǎn)移服務(wù)b/f brought forward 承前BF bonded factory 保稅工廠BHC Bank Holding Company 銀行控股公司BIS Bank of International Settlements國(guó)際清算銀行b.l., B/L bill of lading 提貨單B/L original bill of lading original提貨單正本BMP bank

3、 master policy 銀行統(tǒng)一保險(xiǎn)BNbank note 鈔票BObranch office 分支營(yíng)業(yè)處BO buyers option買者選擇交割期的遠(yuǎn)期合同BOM beginning of month 月初b.o.m. bill of materials 用料清單BOO build-operate-own 建造 -運(yùn)營(yíng)-擁有BOOM build-operate-own-maintain建造-運(yùn)營(yíng)-擁有-維護(hù)BOOT build-operate-own- transfer建造-運(yùn)營(yíng)-擁有-轉(zhuǎn)讓b.o.p. balance of payments 收支差額BOT balance of

4、trade 貿(mào)易余額BOY beginning of year 年初Brok. broker or brokerage經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金B(yǎng).T.T. bank telegraphic transfer 銀行電匯C centigrade 攝氏（溫度）C. A.chartered accountant; chief accountant 特許會(huì)計(jì)師、主任（主管）會(huì)計(jì)師C. A.commercial agent 商業(yè)代理、代理商C. A.consumers association 消費(fèi)者協(xié)會(huì)C. A. D cash against document 交單付款CAPM capital asset pr

5、icing model 固定資產(chǎn)計(jì)價(jià)模式C. A. S. cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn)CBD cash before delivery 先付款后交貨CIA certified internal auditor 注冊(cè)內(nèi)部審計(jì)員C. I. F. cost, insurance and freight 到岸價(jià)C. I. T. comprehensive income tax 綜合所得稅C. M. A. certified management accountant 注冊(cè)管理會(huì)計(jì)師CMEA, Comecon Council for Mutual Economic A

6、ssistance 經(jīng)濟(jì)互助委員會(huì)CML capital market line 資本市場(chǎng)線性CMO Collateralised Mortgage Obligations 擔(dān)保抵押貸款債務(wù)CMV current market value 現(xiàn)時(shí)市場(chǎng)價(jià)值C. O. certificate of origin 產(chǎn)地證明書COBOL Common Business OrientedLanguage 通用商業(yè)語言CoCom Coordinating Committee for Multilateral Export Controls 多邊出口控制 協(xié)調(diào)委員會(huì)o. d, C. O. D. cash on

7、 delivery 貨到付款Col. column 帳欄P. A certified Public Accountant注冊(cè)公共會(huì)計(jì)師CPB China Patent Bureau 中國(guó)專利局CPI consumer price index 消費(fèi)者價(jià)格指數(shù)CPM cost per thousand 每一千為單位的成本CPP current purchasing power 現(xiàn)行購買力CPT carriage paid to 運(yùn)費(fèi)付至CTT capital transfer tax 資本轉(zhuǎn)移稅CU customs unions 關(guān)稅聯(lián)盟CV convertible security 可轉(zhuǎn)換債券C

8、VD countervailing duties 反傾銷稅C.V. P. analysis Cost Volume Profit analysis本 -量 -利分析C. W. O. cash with order 訂貨付款D/A deposit account 存款帳戶document against acceptance 承兌交單C. F. method discounted cash flow method現(xiàn)金流量貼現(xiàn)法D/D documentary draft 跟單匯票demand draft 即期匯票d. dry dock 干船塢DDB method double declining

9、balance (depreciation) method 雙倍遞減余額折舊法D. D deadline delivery date 交易最后日期I. T double income-tax(relief)雙重所得稅(免征)DJIA Dow Jones Industrial Average (StockIndex) 道 -瓊斯工業(yè)股票指數(shù)DJTA Dow Jones Transportation Average 道 -瓊斯運(yùn)輸平均數(shù)DJUA Dow Jones Utility Average 道 -瓊斯 公用事業(yè)平均數(shù)DLD deadline date 最后時(shí)限D(zhuǎn)MCs developing

10、member countries發(fā)展中國(guó)家D/O delivery order 發(fā)貨單DPI disposable personal income個(gè)人可支配收入DTC Deposit taking company接受存款公司DTC Deposit Trust Company 儲(chǔ)蓄信托公司DVP delivery versus payment 付款交貨歐洲經(jīng)濟(jì)委員會(huì)ECG Export Credit Guarantee出口信用擔(dān)保ECI export credit insurance 出口信用保險(xiǎn)EDI electronic data interchange電子數(shù)據(jù)交換EDP Electroni

11、c Data Processing電子數(shù)據(jù)自理E.; e.e errors excepted如有錯(cuò)誤，可加更正EFTA European Free Trade Area (Association) 歐洲自由貿(mào)易區(qū)(協(xié)會(huì))EGM Extraordinary General Meeting特別股東大會(huì)EIL WB Economic Integration Loan世界銀行經(jīng)濟(jì)一體化貸款EMF European Monetary Fund歐洲貨幣基金EMP European main ports 歐洲主要港口EMS European Monetary System歐洲貨幣體系EMS express

12、mail service 郵政特快專遞EMU European Monetary Union歐洲貨幣聯(lián)盟EOE European Options Exchange歐洲期權(quán)交易ESOP Employee Stock Ownership Plan職工持股計(jì)劃ETDZ Economic and TechnologicalDevelopment Zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)EU European Union 歐盟EXW ex works 工廠交貨價(jià)EBS Electronic Broking Service電子經(jīng)紀(jì)服務(wù)系統(tǒng)EBT earning before taxation 稅前盈利ECEuropean

13、 Community;EuropeanCommission 歐洲共同體、歐洲委員會(huì)ECA export credit agency 出口信貸機(jī)構(gòu)ECAFE Economic Commission for Asia andthe Far East 亞洲及遠(yuǎn)東經(jīng)濟(jì)委員會(huì)ECE Economic Commission for EuropeFA free alongside 啟運(yùn)港船邊交貨FABB Fellow of the British Association ofAccountants and Auditors 英國(guó)會(huì)計(jì)師和審計(jì)師協(xié)會(huì)會(huì)員A. F. free at factory 工廠交貨FAI

14、A Fellow of the Association of International Accountants 國(guó)際會(huì)計(jì)協(xié)會(huì)會(huì)員A. Q fair average quality(貨品)中等平均質(zhì)量A. S. free alongside ship發(fā)運(yùn)地船邊交貨價(jià)FASB Financial Accounting Standards Boards財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)FCA Fellow of the Institute of CharteredAccountants 特許會(huì)計(jì)師學(xué)會(huì)會(huì)員FCL full container load 整貨柜裝載FCL/LCL full container loa

15、d/less （than）fullcontainer load 整裝/分卸FCR forwarders cargo receipt貨運(yùn)代理行收據(jù)FCT forwarding agents certificate of transport貨運(yùn)代理行領(lǐng)貨證FDI foreign direct investment 外商直接投資FDIC Federal Deposit Insurance Corporation聯(lián)邦儲(chǔ)蓄保險(xiǎn)公司FE foreign exchange 外匯FE future exchange 遠(yuǎn)期外匯FIB free into barge 駁船上的交貨價(jià)FOB free on boar

16、d（啟運(yùn)港）船上交貨、離岸價(jià)格FOS free on steamer 蒸汽船上交貨（價(jià)）FOW, f. o. w. free on wagon（啟運(yùn)站）火車上交貨（價(jià)）FOX Futures and Options Exchange期貨和期權(quán)交易所FTW free trade wharf 碼頭交易FTZ free trade zone 自由貿(mào)易區(qū)FYI for your information 供您參考A. general agent 總代理商、總代理人GAAP general Accepted AccountingPrinciples 通用會(huì)計(jì)準(zhǔn)則GAAS Generally Accepte

17、d Auditing Standard 通用審計(jì)標(biāo)準(zhǔn)GAC General Administration of Customs海關(guān)總署GATT General Agreement on Tariffs andTrade 關(guān)稅及貿(mào)易總協(xié)定GCL government concessional loan政府優(yōu)惠貸款GDP gross domestic product 國(guó)內(nèi)生產(chǎn)總值GMP graduated payment mortgage 遞增付款按揭GND gross national demand 國(guó)民總需求GNEgross national expenditures國(guó)民支出總額GNP gro

18、ss national product 國(guó)民生產(chǎn)總值GOFO gold forward rate 黃金遠(yuǎn)期利率GP gross profit 毛利GPP general purchasing power 總購買能力GR gross revenue 毛收入GS gross sales 銷售總額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 航空托運(yùn)單HAWB house air waybill 航空托運(yùn)單HCA historical

19、 cost accounting歷史成本會(huì)計(jì)hdqrs. headquarters 總部HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率HIRCS high interest rate currencies高利率貨幣hi-tech high technology 高技術(shù)HKI Hong Kong Index 香港指數(shù)HSCPI Hang Seng Consumer Price Index恒生消費(fèi)價(jià)格指數(shù)HSI Hang Seng Index 恒生指數(shù)I. A. intangible assets 無形資產(chǎn)IAS International Ac

20、counting Standard國(guó)際會(huì)計(jì)標(biāo)準(zhǔn)IB investment banking 投資銀行（業(yè)）IBA International Bank Association國(guó)際銀行家協(xié)會(huì)IBBR interbank bid rate 銀行間報(bào)價(jià)利率ICB international competitive bidding 國(guó)際競(jìng)標(biāo)ICIA International Credit InsuranceAssociation 國(guó)際信用保險(xiǎn)協(xié)會(huì)ICJ International Court of Justice 國(guó)際法庭ICM international capital market 國(guó)際資本市場(chǎng)I

21、CONs index currency option notes指數(shù)貨幣期權(quán)票據(jù)ICOR incremental capital-output ratio資本 -產(chǎn)出增量比IDB industrial development bond 工業(yè)發(fā)展債券IDB Inter-American Development Bank 泛美開發(fā)銀行IDC intangible development cost 無形開發(fā)成本IDR international depositary receipt國(guó)際寄存單據(jù)IE indirect export 間接出口F. insufficient fund 存款不足IFB in

22、vitation for bids 招標(biāo)邀請(qǐng)I/L import license 進(jìn)口許可證ILC irrevocable letter of credit不可撤銷信用證IMF International Monetary Fund國(guó)際貨幣基金組織IOV inter-office voucher 內(nèi)部傳票IPN industrial promissory note 工業(yè)匯票IPO initial public offering 首次發(fā)售股票IQ import quota 進(jìn)口配額IRAindividual retirement account個(gè)人退休金帳戶IRAinterestrateagre

23、ement利率協(xié)議IRRinterestraterisk 利率風(fēng)險(xiǎn)IRRinternalrateof return 內(nèi)部收益率ISIC International Standard IndustrialClassification 國(guó)際標(biāo)準(zhǔn)產(chǎn)業(yè)分類IT information technology 信息技術(shù)IT international tolerance 國(guó)際允許誤差I(lǐng)T income tax 所得稅ITO International Trade Organization國(guó)際貿(mào)易組織ITS intermarket trading system 跨市場(chǎng)交易系統(tǒng)IV investment va

24、lue 投資價(jià)值JVC joint venture company 合資公司D. knocked down price 成交價(jià)格A. liquid assets 流動(dòng)資產(chǎn)LB licensed bank 許可銀行LC (L/C) letter of credit 信用證LCL/FCL less than container load/full container load 拼裝/整拆L.&D. loans and discounts 放款及貼現(xiàn)L&Dloss and damage 損失和損壞ldg.loading 裝(卸)貨LF ledger folio 分類帳頁數(shù)LG letter of g

25、uarantee 保函. liability 負(fù)債LI letter of interest (intent) 意向書L. I. P. (LIP) life insurance policy人壽保險(xiǎn)單LIRCs low interest rate currencies低利率貨幣LM list of materials 材料清單LMT local mean time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間LRP limited recourse project 有限追索項(xiàng)目LRPF limited recourse project financing有限追索項(xiàng)目融資l. s. t. local standard time

26、 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間Ltd. limited 有限(公司)M. B. memorandum book 備忘錄MBB mortgage-backed bonds抵押支持的債券MBO management by objectives 目標(biāo)管理MC marginal credit 信貸限額MCA mutual currency account共同貨幣帳戶MCP mixed credit program 混合信貸計(jì)劃M. D. maturity date 到期日M. D. (MD) memorandum of deposit存款(放)單M. D. malicious damage 惡意損壞mdse. mer

27、chandise 商品MEI marginal efficiency of investment投資的邊際效率MERM multilateral exchange rate model多邊匯率模型M. F. mutual funds 共同基金MF mezzanine financing 過渡融資MFN most favored nations 最惠國(guó)M/I marine insurance 海險(xiǎn)MIP monthly investment plan 月度投資計(jì)劃MLR minimum lending rate最低貸款利率MLTG medium-and-long-term guarantee中長(zhǎng)

28、期擔(dān)保MMI major market index 主要市場(chǎng)指數(shù)MNC multinational corporation跨(多)國(guó)公司MNE multinational enterprise 跨國(guó)公司MO (M. O.) money order 匯票MOS management operating system經(jīng)營(yíng)管理制度MPC marginal propensity to consume邊際消費(fèi)傾向MRO maintenance, repair and operation維護(hù)、修理及操作MRP manufacturers recommended price 廠商推薦價(jià)格MRP monthl

29、y report of progress 進(jìn)度月報(bào)MTmail transfer 信匯MTImedium-term insurance 中期保險(xiǎn)MTN medium-term note 中期票據(jù)NC no charge 免費(fèi)NC net capital 凈資本N. D. net debt 凈債務(wù)NDA net domestic asset 國(guó)內(nèi)資產(chǎn)凈值NFD no fixed date 無固定日期NFS not for sale 非賣品N. G. net gain 純收益N. I.net income 凈收益N. I.net interest 凈利息NIAT net income after

30、tax 稅后凈收益NIT negative income tax 負(fù)所得稅NNP net national product 國(guó)民生產(chǎn)凈值NOW ac negotiable order of withdrawal可轉(zhuǎn)讓存單帳戶NP net profit 凈利NP no protest 免作拒付證書N. P. notes payable 應(yīng)付票據(jù)NPC nominal protection coefficient名義保護(hù)系數(shù)NPL non-performing loan 不良貸款NPV method net present value method 凈現(xiàn)值法N. R. notes receivab

31、le 應(yīng)收票據(jù)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 有形資產(chǎn)凈值NTBs non-tariffs barriers 非關(guān)稅壁壘NWC net working capital 凈流動(dòng)資本N. Y. net yield 凈收益OAAS operational accounting and analysis system 經(jīng)營(yíng)會(huì)計(jì)分析制od/o.d. overdrawn 透支Od on demand 見票即付O. F. ocean fr

32、eight 海運(yùn)費(fèi)O. G. L. Open General License不限額進(jìn)口許可證OII overseas investment insurance海外投資保險(xiǎn)OS out of stock 無現(xiàn)貨Os outstanding 未清償、未收回的OTC over-the-counter market市場(chǎng)外交易市場(chǎng)OW offer wanted 尋購啟示OWE optimum working efficiency最佳工作效率P&A professional and administrative職業(yè)的和管理的P&I clause protection and indemnity claus

33、e 保障與賠償條款P&L profit and loss 盈虧，損益PA payment of arrival 貨到付款P.A. personal account; private account個(gè)人賬戶、私人賬戶PAC put and call 賣出和買入期權(quán)PBT profit before taxation 稅前利潤(rùn)PC price catalog; price current價(jià)格目錄；現(xiàn)行價(jià)格PE price earning 市盈率PMO postal money order 郵政匯票PN promissory note 期票P.O.C. port of call 寄航港，?？康豍.O

34、.D. place of delivery 交貨地點(diǎn)P.O.D. port of destination; port of discharge目的港；卸貨港POP advertising point-of-purchase advertising 購物點(diǎn)廣告POR pay on return 收益P.O.R. payable on receipt 貨到付款P.P. payback period （投資的）回收期P.P.I. policy proof of interest憑保證單證明的保險(xiǎn)利益PR payment received 付款收訖PS postscript 又及PV par valu

35、e; present value 面值；現(xiàn)值R&A rail and air 鐵路及航空運(yùn)輸R&D research and development 研究與開發(fā)R&T rail and truck 鐵路及卡車運(yùn)輸R&W rail and water 鐵路及水路運(yùn)輸RA refer to acceptor 洽詢（匯票）承兌人RAD research and development 研究和開發(fā)RAM diverse annuity mortgage逆向年金抵押RAN revenue anticipation note收入預(yù)期債券RB regular budget 經(jīng)常預(yù)算RCA relative

36、comparative advantage相對(duì)比較優(yōu)勢(shì)RCMM registered competitive market maker 注冊(cè)的競(jìng)爭(zhēng)市場(chǎng)自營(yíng)商RD refer to drawer （銀行）洽詢出票人REO real estate owned 擁有的不動(dòng)產(chǎn)REP Office representative office代辦處，代表處RMS Royal Mail Steamer 皇家郵輪RMSD Royal Mail Special Delivery皇家郵政專遞RMT Rail and Maritime Transport Union 鐵路海運(yùn)聯(lián)盟RPI retail price index 零售物價(jià)指數(shù)SAFE State Administration of ForeignExchange 國(guó)家外