商务英语常用缩略词词汇表大全 

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商务英语常用缩略词词汇表大全

a accepted 承兑

AA Auditing Administration （中国）审计署 AAA 最佳等级

abs. abstract 摘要

a/c, A/C account 帐户、帐目

a/c, A/C account current 往来帐户、活期存款帐户

A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学

Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税

ACU Asia Currency Unit 亚洲货币单位

A.C.V actual cash value 实际现金价值 .

a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法

BA bank acceptance 银行承兑汇票

bal. balance 余额、差额

banky. bankruptcy 破产、倒闭

Bat battery 电池

b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿

B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. bond 债券

B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天

B/E bill of entry 报关单

b.e., B/E bill of exchange 汇票

.

BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前

BF bonded factory 保税工厂

Bfcy. Beneficiary 受益人

B/G, b/g bonded goods 保税货物

BHC Bank Holding Company 银行控股公司

BIS Bank of International Settlements 国际清算银行

bit binary digit 两位数

Bk. bank 银行 Bk. book 帐册

b.l., B/L bill of lading 提货单

B/L original bill of lading original 提货单正本

bldg. building 大厦

BMP bank master policy 银行统一保险

BN bank note 钞票

BO branch office 分支营业处

BO buyer\\'s option 买者选择交割期的远期合同

BOM beginning of month 月初 b.o.m. bill of materials 用料清单

BOO build-operate-own 建造-运营-拥有 BOOM build-operate-own-maintain 建造-运营-拥有-维护

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BOOT build-operate-own- transfer 建造-运营-拥有-转让

b.o.p. balance of payments 收支差额

BOT balance of trade 贸易余额

BOY beginning of year 年初

b.p., B/P bills payable 应付票据

Br. branch 分支机构 BR bank rate 银行贴现率

b.r., B/R bills receivable 应收票据

Brok. broker or brokerage 经纪人或经纪人佣

金

b.s., BS, B/S balance sheet 资产负债表 B/S bill of sales 卖据、出货单 B share B share B 股 B.T.T. bank telegraphic transfer 银行电汇

BV book value 票面价值

D degree; 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 承兑后......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

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D/D documentary draft 跟单汇票 D. D.; D/D demand draft 即期汇票

D/d; d/d days after date 出票后......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 交易最后日期 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. T double 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-琼斯公司

DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数

DJTA Dow Jones Transportation Average 道-琼斯运输平均数

DJUA Dow Jones Utility Average 道-琼斯公用事业平均数

DK Don\\'t know 不知道

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DL direct loan 直接贷款

DL discretionary limit 无条件限制 DLD deadline date 最后时限 Dls. ; Dol(s); Doll(s) dollars 元 DM Deutsche Mark; D-mark; Deutschmark; 德国马克

DMCs developing member countries 发展中国家

DN date number 日期号

DN; D/N debit 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 DPI disposable personal income 个人可支配收入

DPOB date and place of birth 出生时间和地点

DPP damp proofing 防潮的 Dr. debit 借记、借方

D. R.; DR discount rate 贴现率、折扣率

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Dr debtor 债务人

DR deposit receipt 存单、存款收据 dr. drawer 借方

DS; d/s days after sight(days\\' sight) 见票后.......日(付款)

ds.; d\\'s days 日 f feet 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

FAIA Fellow of the Association of International Accountants 国际会计协会会员

F. A. Q fair average quality （货品）中等平均质量

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F. A. S. free alongside ship 发运地船边交货价 FASB Financial Accounting Standards Boards 财务会计标准委员会

FAT fixed asset transfer 固定资产转移

FAT factory acceptance test 工厂验收试验 FB foreign 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

FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员

FCG foreign 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

FCR forwarder\\'s cargo receipt 货运代理行收据 FCT forwarding 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

FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司 .

FE foreign exchange 外汇 FE future exchange 远期外汇

FF French franc 法国法郎

fib free into barge 驳船上的交货价

FIBC financial 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

FINA following items not available 以下项目不可获得

FIO free in and out 自由进出

F. I. T free of income tax 免交所得税

fl. florin 盾

FLG finance lease guarantee 金融租赁担保 flt. flat 无利息

FMV fair market value 合理市价 FO free out 包括卸货费在内的运费 fo. folio 对折、页码

FOB free 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

FOREX foreign exchange 外汇

FOS free on steamer 蒸汽船上交货（价） FOUO for official use only 仅用于公事 FOW, f. o. w. free on wagon （启运站）火车上交货（价）

FOX Futures and Options Exchange 期货和期权

交易所

FP floating policy 浮动政策

FP fully paid 已全付的

FRA forward rate agreement 远期利率协议

FRCD floating 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

FREF fixed rate export finance 固定利率出口融资 frt. & grat. freight and gratuity 运费及酬金

Frt. fwd freight forward 运费待付 Frt. ppd freight prepaid 运费已付 FS final settlement 最后结算 FSR feasibility study report 可行性研究报告