a
@ at 每
a.a.r against all risks 全险
a/c account 帐目
a/c account current 往来帐目
acc acceptance;accepted 承兑;已承兑
a.g.b a good brand 任何名牌
a/o account of 记入...帐目
a.p. additional premium 附加保险
a.r. all risks 全险
a/s;acc/s account sales 售货清单
av;a/v average 平均数
b
bb bill book 出纳簿
b/d bank draft 银行汇票
bd. bond 债券
bds. boards 董事会
b/e bill of exchange 汇票
bk. bank book 帐簿
bkg. banking 银行业
b/l bill of lading 提货单
b.p.b bank post bill 银行汇票
br bank rate 银行贴现率
b/r;b.r. bill receivable 应收票据
b.s;b.s. balance sheet 资产负债表
bt bought 购入
c
c currency,coupon 现金,息单
c/a capital account 资本帐户
cad cash against document 凭单付款
canclg. cancelling 取消
cat. catalogue 目录
cb cash book 现金簿
cd cash dividend 现金折扣
c.d. cum dividend 付股息报关单
c and d collection and delivery 收款发货
cert. certificate 证明
c/f carried forward 转下页
cge. carriage 运费
ch custom house 海关
ch.ppd charges prepaid 预付费
c/l certificate insurance 保险证明书
c&l cost and insurance 保险费在内价
cif cost,insurance and freight 到岸价格
c/o cash order 现金汇票
c.o.t. change over to 转入
cod cash on delivery 货到付款
com. commercial:commission 商业;佣金
cont. contract 合同
cr. credit 货方
ctge cartage 车费
cur. current 本月;现付
cwo cash with order 订货即付款
cy. currency 货币
d
d/c. deviation 贴现
dd. delivered 交付
de. deferred 延期
deg. degree 等级
dft. draft 汇票
div dividend;division 红利;部门
d/n debit note 欠单;借项清单
dols. dollars 美元
d/p documents against payment 付款交单
dr. debtor drawer 债务人,借方
d.r. dock receipt 存款收条
d/w deposit warrant 码头仓单
dely. delivery 交付
e
ea. each 每
e.d. ex dividend 股息除外
eq. equivalent 等值
exd. examined 已检查
exs. expenses 费用
f
f.i.t. free of income tax 免所得税
fob free on board 离岸价格
f/o for order 准备出售
f.p;fp fully paid 付讫
frt. freight 运费
g
grs.wt gross weight 毛重
g.t.c. good till cancelled 未注销前有效
h-z
1
h
hp horse power 马力
h.p.n. horse power nominal 标称马力
i
ib invoice book 发票簿
ib ibidem(in the same place) 同前;出处同上
id idem(the same) 同上
i.e. id est(that is) 即,就是
i/l import licence 进口许可证
int. interest 利息
inv. invoice 发票
iou i owe you 借据,欠条
j
j/a joint account 共同帐户
l
l/c letter of credit 信用证
led. ledger 总帐簿
lip life insurance policy 人寿保险单
ls locus sigil(place of seal) 盖印处
m
ma my account 本人帐户
m/c marginal credit 限界信贷
m/d memorandum of deposit 存款单
min minimum,minute 最低额;分钟
mks. marks 商标
mo money order 邮汇
mos. months 月
n
ne;n/e no effects 无存款
n/d no dated 未注明日期
n/f.n.f no funds 无款
nm no mark 无商标;无标志
np notary public 公证人
o
oa on account of 因为
o/d on demand 见票即付
p
pa private account 私人帐户
p/c price current 时价表
pc. prices;piece 价格;个
p.c.b petty cash book 零用现金簿
pkg. package 包裹
p/n promissory note 期票
po postal order 汇票
pob post office box 邮政信箱
ppd. prepaid 预付
pref. preference or preferred 优先
prox. proximo(of the next month) 下月(拉)
p.t.o. please turn over 转下页
q
q.v. quod vide(which see) 请查阅
q.y. query 查核
r
r/d refer to drawer(banking) 请与出票接洽
re. with referece to 关于
recd. received 收到
r.i. reinsurance 再保险
r.l receipt for a loan 借据;欠条
rsvp reply please 候复
sect. section 部分
sgd signed 已签署
shr. share 股份
std. standard 标准,本价
stk. stock 存货,股票
t
tmo telegraph 电汇票
tt;t/t telegraphic transfers 电汇汇票
v
v;vs versus(against) 对,相反
vid vide(see) 参阅
viz. videlicet(namely) 即
v.i vending list 售货清单
w
w.r.t. with regard to 关于
补充
1 c&f(cost&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
再补充：
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（销售后，记账以后收取。）
a/p=account payable代付费（花费后记账，以后付费。）
pmt=payment支付款
n/i=net income纯收入
amt=amount数额
dct=discount打折
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