财务英语词汇

ABA/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CDC/-case;currency现金、息单C/Acapitalaccount资本帐户Catcatalogue目录C.Bcashbook现金簿C/Dcustomedeclartion现金账C.dcumdividendo附股息报关单Certcertifieate说明书C./Fcarrigeforward转下页Cgecarriage运费C.Hcustomhouse海关C/icertifcateofinsurance保险说明书C&Icostinsurance保险费在内价C.I.F到岸价格C/Ocostorder现金汇票C/ocashofcarriedover转交c.o.dcashondelivery货到付款Comcoummerical商业;佣金Contcontract合同Crcredit;creditor货方Ctgecartage车费Curtcurrent本月,现金Cycurrency货币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EGea.each每，各e.e.E.E.errorexcepted错误除外EECTheEuropeanEconomicCommunity欧洲经济共同体e.g.exempligratia(forexample)例如EIBExport-ImportBank进出口银行enc.,encl.enclosure附件E.&O.E.errorsandomissionsexcepted错误和遗漏不在此限Esq.Esquire先生（信内尊称）ETAestimatedtimeofarrival预计到达时间etc.,&c.etcetera(andsoforth)等待exoutof,without自，无，交货ex.example,executive,exchange,extract例子，执行官，外汇，摘要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HIHABhouseairbill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&nbs,p;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--NJ.,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.journalvJ.V.journalvoucher&nbsJ.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i.s.lumpsum一次付款总额i.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NZNewZealanddollar新西兰元ORoorder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*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RMTRailandMaritimeTransportUnion铁路海运联盟ROAreturnonasset资产回报率ROCreturnoncapital资本收益率ROEreturnonequity股本回报率ROIreturnoninvestment投资收益ROPregisteredoptionprincipal记名期权本金ro-roroll-on/roll-offvessel滚装船ROSreturnonsales销售收益率RPBRecognizedProfessionalBody认可职业（投资）机构RPIretailpriceindex零售物价指数RPMresalepricemaintenance零售价格维持措施（计划）rpt.repeat重复RRPReverseRepurchaseAgreement逆回购协议RSLratesensitiveliability利率敏感性债务RSVPpleasereply请回复RTRoyaltyTrust特权信托RTMregisteredtrademark注册商标Rtoratio比率RTOroundtripoperation往返作业RTSrateoftechnicalsubstitution技术替代率RTWrighttowork工作权利RUFrevolvingunderwritingfacility循环式包销安排RYLreferringtoyourletter参照你方来信RYTreferringtoyourtelex参照你方电传STSnooptionoffered无期权出售Ssplitorstockdivided拆股或股息Ssigned已签字ssecond;shilling秒；第二；先令SAsemi-annualpayment半年支付SASouthAfrica南非SAAspecialarbitrageaccount特别套作账户SABspecialassessmentbond特别估价债券saestampedaddressedenvelope已贴邮票、写好地址的信封SAFEStateAdministrationofForeignExchange国家外汇管理局SAICStateAdministrationforIndustryandCommerce（中国）国家工商行政管理局SAPStatementofAuditingProcedure《审计程序汇编》SARSpecialAdministrativeRegion特别行政区SASStatementofAuditingStandard《审计准则汇编》SASEself-addressedstampedenvelope邮资已付有回邮地址的信封SAT(China)StateAdministrationofTaxation（中国）国家税务局SATCOMsatellitecommunication卫星通讯SBshortbill短期国库券；短期汇票SBsalesbook;savingbond;savingsbank售货簿；储蓄债券；储蓄银行SBCSwissBankCorp.瑞士银行公司SBICSmallBusinessInvestmentCorporation小企业投资公司SBIPsmallbusinessinsurancepolicy小型企业保险单SBLISavingsBankLifeInsurance储蓄银行人寿保险SBNStandardBookNumber标准图书号SCsalescontract销售合同scscilicetnamely即SCsuppliercredit卖方信贷SCFsuppliercreditfinance卖方信贷融资Schschilling（奥地利）先令SCIRRspecialCIRR特别商业参考利率SCLsecuritycharacteristicline证券特征线SCOREspecialclaimonresidualequity对剩余财产净值的特别要求权SDstandarddeduction标准扣除额SDBspecialdistrictbond特区债券SDBLsightdraft,billofladingattached即期汇票，附带提货单SDHsynchronousdigitalhierarchy同步数字系统SDRstraightdiscountrate直线贴现率SDRsspecialdrawingrights特别提款权SEshareholders'equity股东产权SEStockExchange股票交易所SEASingleEuropeanAct《单一欧洲法案》SEAFStockExchangeAutomaticExchangeFacility股票交易所自动交易措施SEATOSoutheastAsiaTreatyOrganization东南亚公约组织secsecond(ary);secretary第二，次级；秘书sect.section部分Sensenator参议院Sept.September九月SETselectiveemploymenttax单一税率工资税***tuplicate（文件）一式六份中的一份SECspecialeconomiczone经济特区SFsinkingfund偿债基金SfrSwissFrank瑞士法郎SFSSummaryFinancialStatements财务报表概要sgd.signed已签署SHEXSundaysandholidaysexcepted星期日和假日除外SHINCSundaysandholidaysincluded星期日和假日包括在内shpd.shipped已装运shpg.shipping正装运shpt.shipment装运，船货SIStatutoryInstrument;SystemofUnits有效立法；国际量制SICStandardIndustrialClassification标准产业分类SIPstructuredinsuranceproducts结构保险产品SITCStandardInternationalTradeClassification国际贸易标准分类sksack袋，包SKDseparateknock-known部分散件SLCstandbyLC备用信用证SMAspecialmiscellaneousaccount特别杂项账户SMEssmallandmedium-sizedenterprises中小型企业SMISwissMarketIndex瑞士市场指数SMLsecuritymarketline证券市场线SMTPsupplementalmediumtermpolicy辅助中期保险SNstocknumber股票编号SnafuSituationNormal,AllFouledUp情况还是一样，只是都乱了SOEstate-ownedenterprises国有企业SOFStateOwnershipFund国家所有权基金solasolabill,soladraft,solaofexchange（拉丁）单张汇票sov.sovereign金镑=20先令SOYDsumoftheyear'sdigitsmethod年数加总折旧法spec.specification规格；尺寸SPFsparepartsfinancing零部件融资SPQRsmallprofits,quickreturns薄利多销SPSspecialpurposesecurities特设证券Sq.square平方；结清SRMstandardrepairmanual标准维修手册SRPSalaryReductionPlan薪水折扣计划SRTSpousalRemainderTrust配偶幸存者信托sssemis,onehalf一半SSsocialsecuri