商务英语常用缩略语表以及完整的报价单内容

精选优质文档倾情为你奉上精选优质文档倾情为你奉上专心专注专业专心专注专业精选优质文档倾情为你奉上专心专注专业商务英语常用缩略语表aaccepted承兑AAAuditingAdministration（中国）审计署AAA最佳等级abs.abstract摘要a/c,A/Caccount帐户、帐目a/c,A/Caccountcurrent往来帐户、活期存款帐户A&Caddendaandcorrigenda补遗和勘误Acc.acceptanceoraccepted承兑Accrd.Intaccruedinterest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.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACNairconsignment航空托运单a/cno.accountnumber帐户编号、帐号Acpt.acceptanceoraccepted承兑A/CSPay.accountspayable应付帐款A/CSRec.accountsreceivable应收帐款ACTadvancecorporationtax预扣公司税ACUAsiaCurrencyUnit亚洲货币单位A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后ADRSassetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款ad.val.,A/Vadvaloremto(accordingvalue)从价Agt.agent代理人Agt.agreement协议、契约AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Raccountreceivable应收帐款A/Rattherateof以……比例a/rallrisks（保险）全险Arr.arrivals,arrived到货、到船A/S,a/saftersight见票即付A/S，acc/saccountsales承销帐、承销清单，售货清单ASAPassoonaspossible尽快ASRacceptancesummaryreport验收总结报告ass.assessment估征、征税assimt.assignment转让、让与ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机）ATSautomatedtradesystem自动交易系统ATSautomatictransferservice自动转移服务Attn.attention注意Atty.attorney代理人auct.auction拍卖Aud.auditor审计员、审计师Av.average平均值a.w.allwool纯羊毛A/Wairwaybill空运提单A/Wactualweight实际重量BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Batbattery电池b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B/Bbillbought买入票据、买入汇票b&bbed&breakfast住宿费和早餐费b.c.blindcopy密送的副本BCbuyercredit买方信贷B/Cbillsforcollection托收汇票B.C.bankclearing银行清算b/dbroughtdown转下页Bd.bond债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票b.d.i.bothdatesinclusive,bothdaysinclusive包括头尾两天B/Ebillofentry报关单b.e.,B/Ebillofexchange汇票BEPbreakevenpoint保本点、盈亏临界点b/fbroughtforward承前BFbondedfactory保税工厂Bfcy.Beneficiary受益人B/G,b/gbondedgoods保税货物BHCBankHoldingCompany银行控股公司BISBankofInternationalSettlements国际清算银行bitbinarydigit两位数Bk.bank银行Bk.book帐册b.l.,B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本bldg.building大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票BObranchoffice分支营业处BObuyer'soption买者选择交割期的远期合同BOMbeginningofmonth月初b.o.m.billofmaterials用料清单BOObuild-operate-own建造-运营-拥有BOOMbuild-operate-own-maintain建造-运营-拥有-维护BOOTbuild-operate-own-transfer建造-运营-拥有-转让b.o.p.balanceofpayments收支差额BOTbalanceoftrade贸易余额BOYbeginningofyear年初b.p.,B/Pbillspayable应付票据Br.branch分支机构BRbankrate银行贴现率b.r.,B/Rbillsreceivable应收票据Brok.brokerorbrokerage经纪人或经纪人佣金b.s.,BS,B/Sbalancesheet资产负债表B/Sbillofsales卖据、出货单BshareBshareB股B.T.T.banktelegraphictransfer银行电汇BVbookvalue票面价值c.cents分Ccash;coupon;currency现金、息票、通货Ccentigrade摄氏（温度）C.A.charteredaccountant;chiefaccountant特许会计师、主任（主管）会计师C.A.commercialagent商业代理、代理商C.A.consumers'association消费者协会C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产C.A.Dcashagainstdocumnet交单付款can.cancelled注销cap.capital资本CAPMcapitalassetpricingmodel固定资产计价模式C.A.S.costaccountingstandards成本会计标准c.b.,C.B.cashbook现金簿CBDcashbeforedelivery先付款后交货C.C.cashier'scheck银行本票C.Ccontracredit贷方对销c/dcarrieddown过次页、结转下期CDcertificateofdeposit存单c/fcarryforward过次页、结转CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物C.H.customhouse海关C.H.clearinghouse票据交换所Chgscharges费用Chq.cheque支票C/Icertificateofinsurance保险凭证CIAcertifiedinternalauditor注册内部审计员c.i.f.,C.I.F.cost,insuranceandfreight到岸价，货价+保险+运费C.I.T.comprehensiveincometax综合所得税Ck.check支票C.L.callloan短期拆放C/Lcurrentliabilities流动负债C.M.A.certificedmanagementaccountant注册管理会计师CMEA,ComeconCouncilforMutualEconomicAssistance经济互助委员会CMLcapitalmarketline资本市场线性CMOCollateralisedMortgageObligations担保抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书c/ocarriedover结转后期C.O.,C/Ocashorder现金汇票、现金订货C.O.certificateoforigin产地证明书Cpany公司COBOLCommonBusinessOrientedLanguage通用商业语言CoComCoordinatingCommitteeforMultilateralExportControls多边出口控制协调委员会c.o.d,C.O.D.cashondelivery货到付款Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Com.;mission佣金cont.container集装箱cont.,contr.contract契约、合同conv.,cv.,cvt.convertible可转换的、可兑换的Cor.corpus本金Cor.correspodent代理行Corp.corporation公司CP.commercialpaper商业票据C.P.AcertifiedPublicAccountant注册公共会计师CPBChinaPatentBureau中国专利局CPIconsumerpriceindex消费者价格指数CPMcostperthousand每一千个为单位的成本CPPcurrentpurchasingpower现行购买力Cps.coupons息票CPTcarriagepaidto运费付至C/Rcompany'srisk企业风险Cr.credit贷记、贷方CRcarrier'srisk承运人风险CRcurrentrate当日汇率、现行汇率CRcashreceipts现金收入CRclassrate分级运费率CScivilservant;civilservice公务员、文职机关CSconvertiblesecurities可转换证券C.S.capitalstock股本CSIcustomersatisfactionindex顾客满意指数csk.cask木桶CTcorporatetreasurer公司财务主管CTcabletransfer电汇ctcrate板条箱ctgecartage货运费、搬运费、车费Cts.cents分CTTcapitaltransfertax资本转移税cucubic立方CUcustomsunions关税联盟cu.cm.cubiccentimeter立方厘米cu.in.cubicinch立方英寸cu.m.cubicmeter立方米cu.yd.cubicyard立方码cum.pref.cumulativepreference(share)累积优先（股）cur.curr.current本月、当月CVconvertiblesecurity可转换债券CVDcountervailingduties抵消关税、反倾销税C.V.P.analysisCostVolumeProfitanalysis本量利分析C.W.O.cashwithorder订货付款Cy.currency货币CYcalendaryear日历年CYcontainer整装货柜CYcontaineryard货柜堆场、货柜集散场Ddegree;draft度、汇票D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单d/adaysafteracceptance承兑后日（付款）D.A.debitadvice欠款报单D.Bdaybook日记帐、流水帐DBmethoddecliningbalance(depreciation)method递减余额折旧法D.C.F.methoddiscountedcashflowmethod现金流量贴现法D/Ddocumentarydraft跟单汇票D.D.;D/Ddemanddraft即期汇票D/d;d/ddaysafterdate出票后日(付款)d.d.drydock干船坞DDBmethoddoubledecliningbalance(depreciation)method双倍递减余额折旧法D.D.Ddeadlinedeliverydate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.deadfreight空舱费D.Gdangerousgoods危险货物diff.difference差额Dis.discount折扣、贴现dish'd;dishddishonored不名誉、拒付D.I.Tdoubleincome-tax(relief)双重所得税（免征）div.;divddividend红利、股息D-JDowJones&Co.美国道-琼斯公司DJIADowJonesIndustrialAverage(StockIndex)道-琼斯工业股票指数DJTADowJonesTransportationAverage道-琼斯运输平均数DJUADowJonesUtilityAverage道-琼斯公用事业平均数DKDon'tknow不知道DLdirectloan直接贷款DLdiscretionarylimit无条件限制DLDdeadlinedate最后时限Dls.;Dol(s);Doll(s)dollars元DMDeutscheMark;D-mark;Deutschmark;德国马克DMCsdevelopingmembercountries发展中国家DNdatenumber日期号DN;D/Ndebitnote借记通知单DNRdonotreduce不减少do.;dto.ditto同上、同前D/Odeliveryorder发货单Doc(s)documents凭证、单据、文件doc.att.documentsattached附单据、附件Doc.codedocumentcode凭证（单据）编号D.O.G.daysofgrace宽限日数DORdateofrequest要求日DP;D/Pdocumentagainstpayment交单付款DPIdisposablepersonalincome个人可支配收入DPOBdateandplaceofbirth出生时间和地点DPPdampproofing防潮的Dr.debit借记、借方D.R.;DRdiscountrate贴现率、折扣率Drdebtor债务人DRdepositreceipt存单、存款收据dr.drawer借方DS;d/sdaysaftersight(days'sight)见票后日(付款)ds.;d'sdays日dstn.destination日的地(港)DTCDeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司dup.;dupl.;dupte.duplicate副本DVPdeliveryversuspayment付款交货dy.;d/yday;delivery日、交货dzdozen一打E.exchange;export交易所、输出E.&O.E.errorsandomissionsexcepted如有错漏，可加更正e.a.o.n.exceptasotherwisenoted除非另有说明EATearningsaftertax税后收益EBexbudgetary预算外EBITearningsbeforeinterestandtax扣除利息和税金前收益EBSElectronicBrokingService电子经纪服务系统EBTearningbeforetaxation税前盈利ECEuropeanCommunity;EuropeanCommission欧洲共同体、欧洲委员会ECexportcredit出口信贷ECerrorcorrected错误更正Ec.exemplicausa例如Ec.excoupon无息票ECAexportcreditagency出口信贷机构ECAFEEconomicCommissionforAsiaandtheFarEast亚洲及远东经济委员会ECEEconomicCommissionforEurope欧洲经济委员会ECGExportCreditGuarantee出口信用担保ECIexportcreditinsurance出口信用保险ECRexportcreditrefinancing出口信贷再融资ECTestimatedcompletiontime估计竣工时间ECUEuropeanCurrencyUnit欧洲货币单位E/Dexportdeclaration出口申报单EDexdividend无红利、除息、股利除外EDDestimateddeliverydate预计交割日EDIelectronicdatainterchange电子数据交换EDOCeffectivedateofchange有效更改日期EDPElectronicDataProcessing电子数据自理E.E.;e.eerrorsexcepted如有错误，可加更正EERIEffectiveExchangeRateIndexesofHongKong港汇指数EETEastEuropeanTime东欧时间EFexportfinance出口融资EFExchangeFund外汇基金EFTelectronicfundstransfer电子资金转帐EFTAEuropeanFreeTradeArea(Association)欧洲自由贸易区（协会）EGMExtraordinaryGenaralMeeting特别股东大会EIBExport-ImportBank进出口银行EILWBEconomicIntegrationLoan世界银行经济一体化贷款ELexportlicense出口许可证ELIextralowimpurity极少杂质EMFEuropeanMonetaryFund欧洲货币基金EMIPequivalentmeaninvestmentperiod等值平均投资期EMPend-ofmonthpayment月末付款EMPEuropeanmainports欧洲主要港口EMSEuropeanMonetarySystem欧洲货币体系EMSexpressmailservice邮政特快专递EMUEuropeanMonetaryUnion欧洲货币联盟encenclosed停业encl(s).enclosure附件encd.enclosed附件End.;end.endorsement背书Entd.entered登记人EOAeffectiveonorabout大约在生效EODeveryotherday每隔一日EOEEuropeanOptionsExchange欧洲期权交易EOMendofmonth月底EOQeconomicorderquantity最底订货量EOSendofseason季末EOUexport-orientedunit出口型单位EOYendofyear年终EPDearliestpossibledate最早可能日期EPNexportpromissorynote出口汇票EPOSelectronicpointofsale电子销售点EPRearningspriceratio收益价格比率EPReffectiveprotectionrate有效保护率EPSearningspershare每股收益额、每股盈利额E.P.Texcessprofittax超额利润税EPVIexcesspresentvalueindex超现值指数EPZexportprocessingzone出口加工区ERMexchangeratemechanism汇率机制ERSExportRefinanceScheme出口再融资计划ESOPEmployeeStockOwnershipPlan职工持股计划Est.estate财产、遗产ESTEasternStandardTime美国东部标准时间etseq.etsequents以下ETAestimatedtimeofarrival预计到达时间ETDestimatedtiemofdeparture预计出发时间ETDZEconomicandTechnologicalDevelopmentZone经济技术开发区ETLTequaltoorlessthan等于或少于ETSestimatedtimeofsailing预计启航时间EUEuropeanUnion欧盟EUAEuropeanUnitsofAccount欧洲记帐单位ex.;exchexchange汇兑、况换excl.exclusive另外、不在内excont.fromcontract从合同excp.excoupon无息票exdiv.exdividend无股息Exp.export出口Extd.extend展期EXWexworks工厂交货价ffeet英尺Fdealtinflat无息交易的f.following(page)接下页f.fairs定期集市F.A.faceamount票面金额F.A.fixedassets固定资产F.Afreightagent货运代理行FAfreealongside启运港船边交货FABBFellowoftheBritishAssociationofAccountantsandAuditors英国会计师和审计师协会会员FACfacility设施、设备f.a.c.fastascan尽快FACTfactoranalysischarttechnique因素分析图解法fad.freedelivery(discharge,dispatch)免费送货F.A.F.freeatfactory工厂交货FAIAFellowoftheAssociationofInternationalAccountants国际会计协会会员F.A.Qfairaveragequality（货品）中等平均质量F.A.S.freealongsideship发运地船边交货价FASBFinancialAccountingStandardsBoards财务会计标准委员会FATfixedassettransfer固定资产转移FATfactoryacceptancetest工厂验收试验FBforeignbank外国银行F.B.E.foreignbillofexchange外国汇票F.C.fixedcapital固定资本F.C.fixedcharges固定费用F.C.futurecontract远期合同fc.franc法郎FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员FCGforeigncurrencyguarantee外币担保FCLfullcontainerload整货柜装载FCL/LCLfullcontainerload/less(than)fullcontainerload整装/分卸FCRforwarder'scargoreceipt货运代理行收据FCTforwardingagent'scertificateoftransport货运代理行领货证fd.fund资金FDBmethodfixedrateondecliningbalancemethod定率递减余额折旧法FDIforeigndirectinvestment外商直接投资FDICFederalDepositInsuranceCorporation联邦储蓄保险公司FEforeignexchange外汇FEfutureexchange远期外汇FFFrenchfranc法国法郎fibfreeintobarge驳船上的交货价FIBCfinancialinstitutionbuyercreditpolicy金融机构买方信贷险FIFOfirstin,firstout先进先出法fin.stadg.(stndg.)financialstanding资信状况fin.stat.(F/S)financialstatement财务报表fin.yr.financialyear财政年度FINAfollowingitemsnotavailable以下项目不可获得FIOfreeinandout自由进出F.I.Tfreeofincometax免交所得税fl.florin盾FLGfinanceleaseguarantee金融租赁担保flt.flat无利息FMVfairmarketvalue合理市价FOfreeout包括卸货费在内的运费fo.folio对折、页码FOBfreeonboard（启运港）船上交货、离岸价格FOBairportFOBairport(启运）机场交货（价）FOBSTfreeonboardstowedandtrimming包括清理及平仓的离岸价格F.O.C.freeofcharge免费FOCUSFinancialandOperationsCombinedUniformSingleReport财务经营综合报告FOKfillorkill要么买进或卖出，要么取消FORfreeonrail(orroad)铁路或（公路）上交货价for'd.,fwdforward;forwarded转递FOREXforeignexchange外汇FOSfreeonsteamer蒸汽船上交货（价）FOUOforofficialuseonly仅用于公事FOW,f.o.w.freeonwagon（启运站）火车上交货（价）FOXFuturesandOptionsExchange期货和期权交易所FPfloatingpolicy浮动政策FPfullypaid已全付的FRAforwardrateagreement远期利率协议FRCDfloatingratecertificateofdeposit浮动利率存单frt.,frgt.forward期货、远期合约freecasenochargeforcase免费事例FREFfixedrateexportfinance固定利率出口融资frt.&grat.freightandgratuity运费及酬金Frt.fwdfreightforward运费待付Frt.ppdfreightprepaid运费已付FSfinalsettlement最后结算FSRfeasibilitystudyreport可行性研究报告FTWfreetradewharf码头交易FTZfreetradezone自由贸易区fut.futures期货、将来FVfacevalue面值FVAfairvalueaccounting合理价值法FWDforward(exchange)contract远期合约F.X.foreignexchange外汇FXbrokerforeignexchangebroker外汇经纪人fxdfixed固定的FXRNfixedratenote定息票据FYfiscalyear(financialyear)财政（务）年度fy.pd.fullypaid全部付讫FYIforyourinformation供您参考ggallon;grain;gram(s);gold加仑；格令；克;金G.A.generalagent总代理商、总代理人GAgoahead办理、可行GAAPgeneralAcceptedAccountingPrinciples通用会计准则GAASGenerallyAcceptedAuditingStandard通用审计标准GACGeneralAdministrationofCustoms海关总署gal.,gallgallon加仑gas.gasoline汽油GATTGeneralAgreementonTariffsandTrade关税及贸易总协定GCLgovernmentconcessionalloan政府优惠贷款GDPgrossdomesticproduct国内生产总值gds.goods商品、货物GJgeneraljournal普通日记帐GLgeneralledger总分类帐gm.gram(s)克GMPgraduatedpaymentmortgage递增付款按揭GNDgrossnationaldemand国民总需求GNEgrossnationalexpeditures国民支出总额GNPgrossnationalproduct国民生产总值GOFOgoldforwardrate黄金远期利率GPgrossprofit毛利GPPgeneralpurchasingpower总购买能力gr.(grs.)wt.grossweight毛重GRgrossrevenue毛收入GSgrosssales销售总额GSPgeneralisedsystemofpreferences普惠制GTMgoodthismonth本月有效GTWgoodthisweek本星期有效HABhouseairbill航空托运单HAWBhouseairwaybill航空托运单HCAhistoricalcostaccounting历史成本会计hdqrs.headquarters总部hg.hectogram一百公克HIBORHongKongInterbankOfferedRate香港银行同业拆借利率hifohighest-in,first-out高入先出法H.inD.C.holderinduecourse正当持票人Hi-Qhighquality高质量HIRCShighinterestratecurrencies高利率货币hi-techhightechnology高技术HKDHongKongdollar香港元HKIHongKongIndex香港指数hl.hectoliter百升hldg.holding控股Hon'dhonored如期支付的HSCPIHangSengConsumerPriceIndex恒生消费价格指数HSIHangSengIndex恒生指数hwevr.however无论如何Hzhertz赫兹I.A.intangibleassets无形资产I&Ainventoryandallocations库存和分配IASInternationalAccountingStandard国际会计标准IBinvestmentbanking投资银行（业）I.B.invoicebook发票簿IBAInternationalBankAssociation国际银行家协会IBBRinterbankbidrate银行间报价利率I.B.Iinvoicebookinward购货发票簿IBNRincurredbutnotreported已发生未报告I.B.O.invoicebookoutward销货发票簿IBORinter-bankofferedrate银行间的拆借利率ICBinternationalcompetitivebidding国际竞标ICIAInternationalCreditInsuranceAssociation国际信用保险协会ICJInternationalCourtofJustice国际法庭ICMinternationalcapitalmarket国际资本市场ICONsindexcurrencyoptionnotes指数货币期权票据ICORincrementalcapital-outputratio资本-产出增量比I.C.U.InternationalCodeUsed国际使用的电码IDBindustrialdevelopmentbond工业发展债券IDBInter-AmericanDevelopmentBank泛美开发银行IDBinter-dealerbroker交易商之间经纪人IDCintangibledevelopmentcost无形开发成本IDRinternationaldepositaryreceipt国际寄存单据IEindirectexport间接出口I.F.insufficientfund存款不足IFBinvitationforbids招标邀请I.G.imperialgallon英制加仑IL,I/Limportlicence进口许可证ILCirrevocableletterofcredit不可撤销信用证IMFInternationalMonetaryFund国际货币基金组织imp.import进口，输入Inc.incorporated注册（有限）公司incl.inclusive包括在内incldd.included已包含在内incldg.including包含inl.haulinlandhaulage内陆运输费用INLOinlieuof代替Ins,ins.insurance保险inst.instant即期、分期付款Instal.,instal.installment分期付款Int.,erest利息inv.,Inv.invoice发票、付款通知intrans(I.T.)intransit.在(运输）途中inv.doc./attach.invoicewithdocumentattached附提货单的发票Inv't.,invt.inventory存货I-Oinput-output输入--输出IOUIoweyou借据IOVinter-officevoucher内部传票IPNindustrialpromissorynote工业汇票IPOinitialpublicoffering首次发售股票IQimportquota进口配额IRInlandRevenue国内税收I.R.inwardremittance汇入款项IRAindividualretirementaccount个人退休金帐户IRAinterestrateagreement利率协议IRRinterestraterisk利率风险IRRinternalrateofreturn内部收益率irred.irredeemable不可赎回的IRSinterestrateswap利率调期ISInternationalSystem公制度量衡ISICInternationalStandardIndustrialClassification国际标准产业分类ITinformationtechnology信息技术ITinternationaltolerance国际允许误差I/Tincometax所得税ITCinvestmenttaxcredit投资税收抵免ITOInternationalTradeOrganization国际贸易组织ITSintermarkettradingsystem跨市场交易系统IVinvestmentvalue投资价值J.,Jour.journal日记帐J.A.(J/A)jointaccount联合（共管）帐簿J.D.B.journalday-book分类日记帐J/F,j/fjournalfolio日记帐页数J.V.jointventure合资经营企业J.V.journalvoucher分录凭单JVCjointventurecompany合资公司K.D.knockeddown拆散K.D.knockeddownprice成交价格kgkilogram千克kilom.kilometer千米kvkilovolt千伏kwkilowatt千瓦KWHkilowatt-hour千瓦小时Llisted(securities)（证券）上市L.,(Led.)ledger分类帐L.lira里拉L.liter公升L.A.(L/A)letterofauthority授权书L.A.liquidassets流动资产L.B.letterbook书信备查簿LBlicensedbank许可银行lbpound磅LC(L/C)letterofcredit信用证LCL/FCLlessthancontainerload/fullcontainerload拼装/整拆LCL/LCLlessthancontainerload/lessthancontainerload拼装/拼拆L.&D.loansanddiscounts放款及贴现L&Dlossanddamage损失和损坏ldg.loading装（卸）货L/Fledgerfolio分类帐页数LGletterofguarantee保函Li.liability负债LIletterofinterest(intent)意向书lifo(LIFO)lastin,firstout后进先出法L.I.P.(LIP)lifeinsurancepolicy人寿保险单LIRCslowinterestratecurrencies低利率货币L/Mlistofmaterials材料清单LMTlocalmeantime当地标准时间LRPlimitedrecourseproject有限追索项目LRPFlimitedrecourseprojectfinancing有限追索项目融资l.s.lumpsum一次付款总额l.s.t.localstandardtime当地标准时间LTlongterm长期Ltd.limited有限（公司）mmillion百万Mmaturedbond到期的债券Mmega-百万Mmilli-千分之一m.meter,mile米、英里M&Amerger&acquisition兼并收购MAmyaccount本人帐户Mat.maturity到期日Max.,maxmaximum最大量M.B.memorandumbook备忘录MBBmortgage-backedbonds抵押支持的债券MBOmanagementbyobjectives目标管理M/Cmarginalcredit信贷限额m/cmetalliccurrency金属货币MCAmutualcurrencyaccount共同货币帐户MCPmixedcreditprogram混合信贷计划M/dmonthsafterdeposit出票后月M.D.maturitydate到期日M.D.(M/D)memorandumofdeposit存款(放）单M.D.maliciousdamage恶意损坏mdse.merchandise商品MEImarginalefficiencyofinvestment投资的边际效率mem.memorandum备忘录MERMmultilateralexchangeratemodel多边汇率模型M.F.mutualfunds共同基金MFmezzaninefinancing过渡融资mfg.manufacturing制造的MFNmostfavourednations最惠国mfrs.manufacturers制造商mgmilligram毫克M/Imarineinsurance海险microonemillionthpart百万分之一minminimum最低值、最小量MIPmonthlyinvestmentplan月度投资计划Mkmark马克mks.marks商标mkt.market市场MLRminimumlendingrate最低贷款利率MLTGmedium-and-long-termguarantee中长期担保M.M.moneymarket货币市场mmmillimeter毫米MMDAmoneymarketdepositaccount货币市场存款帐户MMImajormarketindex主要市场指数MNCmultinationalcorporation跨（多）国公司MNEmultinationalenterprise跨国公司MO(M.O.)moneyorder汇票mo.month月MOSmanagementoperatingsystem经营管理制度Mos.months月MPmarketprice市价M/Pmonthsafterpayment付款后月MPCmarginalpropensitytoconsume边际消费倾向Mrge.(mtg.)mortgage抵押MRJmaterialsrequisitionjournal领料日记帐MROmaintenance,repairandoperation维护、修理及操作MRPmanufacturer'srecommendedprice厂商推荐价格MRPmaterialrequirementplanning原料需求计划MRPmonthlyreportofprogress进度月报MRRmaintenance,repairandreplace维护、修理和替换M/smonthsofsight见票后月msgmessage留言MTmediumterm中期M/Tmailtransfer信汇mthlymonthly每月MTImedium-terminsurance中期保险MTNmedium-termnote中期票据MTUmetricunit米制单位净值N.A.netassets净资产n.anotavailable暂缺N.A.non-acceptance不承兑NAnotapplicable不可行N.B.notabene注意NCnocharge免费N/Cnetcapital净资本n.d.nodate无日期N.D.netdebt净债务n.d.non-delivery未能到达NDnextdaydelivery第二天交割NDAnetdomesticasset国内资产净值N.E.netearnings净收益n.e.noeffects无效n.e.notenough不足negb.negotiable可转让的、可流通的Neg.Inst.,N.I.negotiableinstruments流通票据nego.negotiate谈判N.E.S.notelsewherespecified未另作说明proceeds净收入N/Fnofund无存款NFDnofixeddate无固定日期NFSnotforsale非卖品N.G.netgain纯收益NHnotheld不追索委托N.I.netincome净收益N.I.netinterest净利息NIATnetincomeaftertax税后净收益NIFOnextin,firstout次进先出法nilnothing无NIMnetinterestmargin净息差NITnegativeincometax负所得税N.L.netloss净损失NLnoload无佣金n.m.nauticalmile海里NMnomarks无标记N.N.noname无签名NNPnetnationalproduct国民生产净值NO.(no.)number编号、号数noa/cnoaccount无此帐户NOPnetopenposition净开头寸NOWa/cnegotiableorderofwithdrawal可转让存单帐户N/Pnetprofit净利NPnoprotest免作拒付证书N.P.notespayable应付票据NPCnominalprotectioncoefficient名义保护系数NPLnon-performingloan不良贷款NPVmethodnetpresentvaluemethod净现值法N.Q.A.netquickassets速动资产净额NQBnoqualifiedbidders无合格投标人NRnorated（信用）未分等级N/Rnoresponsibility无责任N.R.notesreceivable应收票据N.S.F.(NSF)nosufficientfund存款不足NSFchecknosufficientfundcheck存款不足支票weight净重NTAnettangibleassets有形资产净值NTBsnon-tariffsbarriers非关税壁垒ntlnotimelost立即NTSnottoscale不按比例NUnameunknown无名N.W.networth净值NWCnetworkingcapital净流动资本NXnotexceeding不超过N.Y.netyield净收益NZ$NewZealanddollar新西兰元oorder订单o.(O.)offer发盘、报价OAopenaccount赊帐、往来帐o/aonaccountof记入帐户o.a.overall全面的、综合的OAASoperationalaccountingandanalysissystem经营会计分析制OBotherbudgetary其他预算O.B.ordinarybusiness普通业务O.B.(O/B)orderbook订货簿OB/OSindexoverbought/oversoldindex超买超卖指数OBVon-balancevolume持平数量法o.c.overcharge收费过多OCopencover预约保险o/d,o.d.,(O.D.)overdrawn透支ODoverdraft透支O/dondemand见票即付O.E.(o.e.)omissionexcepted遗漏除外O.F.oceanfreight海运费OFCopenforcover预约保险O.G.ordinarygoods中等品O.G.L.OpenGeneralLicense不限额进口许可证OIoriginalissue原始发行OIIoverseasinvestmentinsurance海外投资保险ok.allcorrect全部正确o.m.s.outputpermanshift每人每班产量O.P.oldprice原价格O.P.openpolicy不定额保险单oppopposite对方opt.optional可选择的ord.ordinary普通的OSoutofstock无现货O/soutstanding未清偿、未收回的O.T.overtime加班OTCover-the-countermarket市场外交易市场OVAoverheadvarianceanalysis间接费用差异分析OWofferwanted寻购启示OWEoptimumworkingefficiency最佳工作效率ozounce(s)盎司ozws.otherwise否则ppenny;pence;per便士；便士；每Ppaidthisyear该年（红利）已付p.pint品托（1/8加仑）P.A.particularaverage;powerofattorney单独海损；委托书P.A.personalaccount;privateaccount个人账户、私人账户p.a.,perann.perannum每年P&Aprofessionalandadministrative职业的和管理的P&Iclauseprotectionandindemnityclause保障与赔偿条款P&Lprofitandloss盈亏，损益P/Apaymentofarrival货到付款P/Cpricecatalog;pricecurrent价格目录；现行价格P/Eprice/earning市盈率P/Hpier-to-house从码头到仓库P/Npromissorynote期票，本票P/Ppostedprice(股票等)的牌价PACputandcall卖出和买入期权pat.patent专利PAYEpayasyouearn所得税预扣法PAYEpayasyouenter进入时支付PBTprofitbeforetaxation税前利润pcpiece;prices片，块；价格pcl.parcel包裹pdpaid已付perpro.perprocurationem（拉丁）由...代理PFprojectfinance项目融资PFDpreferredstock优先股pkpeck配克（1/4蒲式耳）PMOpostalmoneyorder邮政汇票P.O.C.portofcall寄航港，停靠地P.O.D.placeofdelivery交货地点P.O.D.portofdestination;portofdischarge目的港；卸货港P.O.R.payableonreceipt货到付款P.P.paybackperiod（投资的）回收期P.P.I.policyproofofinterest凭保证单证明的保险利益POEportofentry报关港口POPadvertisingpoint-of-purchaseadvertising购物点广告PORpayonreturn收益PRpaymentreceived付款收讫PSpostscript又及PVparvalue;presentvalue面值；现值q.quarto四开，四开本Q.quantity数量QBqualifiedbuyers合格的购买者QCqualitycontrol质量控制QIquarterlyindex季度指数qr.quarter四分之一，一刻钟QTquestionedtrade有问题交易QTIBQualifiedTerminalInterestPropertyTrust附带可终止权益的财产信托quad.quadruplicate一式四份中的一份quotn.quotation报价q.v.quodvide(whichsee)参阅q.y.query查核Roptionnottraded没有进行交易的期权R.response;registered;return答复；已注册；收益r.rate;rupee;ruble比率；卢比；卢布RADresearchanddevelopment研究和开发RAMdiverseannuitymortgage逆向年金抵押RANrevenueanticipationnote收入预期债券R&Arailandair铁路及航空运输R&Dresearchanddevelopment研究与开发R&Trailandtruck铁路及卡车运输R&Wrailandwater铁路及水路运输R/Arefertoacceptor洽询（汇票）承兑人R/Drefertodrawer（银行）洽询出票人RBregularbudget经常预算RCArelativecomparativeadvantage相对比较优势RCMMregisteredcompetitivemarketmaker注册的竞争市场自营商rcvd.received已收到r.d.runningdays=consecutivedays连续日RDTCregistereddeposittakingcompany注册接受存款公司Re.subject主题re.withreferenceto关于RECEIVEDB/Lreceivedforshipmentbilloflading待装云提单REERrealeffectiveexchangerate实效汇率ref.referee;reference;refer(red)仲裁者；裁判；参考；呈递REOrealestateowned拥有的不动产REPimportreplacement进口替代REPOfficerepresentativeoffice代办处，代表处REPO,repu,RPRepurchaseAgreement再回购协议req.requisition要货单，请求REVOLVERrevolvingletterofcredit循环信用证REWRreadandwrite读和写RIEsrecognizedinvestmentexchanges认可的投资交易（所）Rlroll卷RLBrestrictedlicensebank有限制牌照银行RMremittance汇款rmroom房间RMBRENMINBI人民币，中国货币RMSRoyalMailSteamer皇家邮轮RMSDRoyalMailSpecialDelivery皇家邮政专递RMT