商务英语常用缩略语表2

商务英语常用缩略语表 缩写 全称 中文 a accepted 承兑A&C addendaandcorrigenda 补遗和勘误A.C.V actualcashvalue 实际现金价值a.d.,a/d afterdate 开票后、出票后a.w. allwool 纯羊毛A/c account 帐目a/cno. accountnumber 帐户编号、帐号a/c,A/C account 帐户、帐目a/c,A/C accountcurrent 往来帐户、活期存款帐户A/CSPay. accountspayable 应付帐款A/CSRec. accountsreceivable 应收帐款A/P accountpaid 已付账款A/P accountpayable 应付帐款A/P accountingperiod 会计期间A/P adviseandpay 付款通知A/R allrisks 全险A/R accountreceivable 应收帐款a/r allrisks （保险）全险A/R attherateof 以……比例A/S,a/s aftersight 见票即付A/S，acc/s accountsales 承销帐、承销清单，售货清单A/W actualweight 实际重量A/W airwaybill 空运提单AA AuditingAdministration （中国）审计署AAA 最佳等级ABC관리 abs. abstract 摘要Acc. acceptance 往来帐户Acc. acceptanceoraccepted 承兑Accrd.Int accruedinterest 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ACN airconsignment 航空托运单Acpt. acceptanceoraccepted 承兑ACT advancecorporationtax 预扣公司税ACU AsiaCurrencyUnit 亚洲货币单位ad.val.,A/V advaloremto(accordingvalue) 从价ADRS assetdepreciationrangesystem 固定资产分组折旧法Adv. advance 预付款Agt. agent 代理人Agt. agreement 协议、契约AJE adjustingjournalentries 调整分录Amt. amount 金额、总数Ann. annuity 年金Arr. arrivals,arrived 到货、到船AS ASAP assoonaspossible 尽快ASR acceptancesummaryreport 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC averagetotalcost 平均总成本ATM atthemoney 仅付成本钱ATM AutomaticTellerMachine 自动取款机（柜员机）ATS automatedtradesystem 自动交易系统ATS automatictransferservice 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Bshare Bshare B股b&b bed&breakfast 住宿费和早餐费B.B. billbook 出纳簿b.b. bearerbond 不记名债券B.B., B/Bbillbook 出纳簿B.C. bankclearing 银行清算b.c. blindcopy 密送的副本b.d.i. bothdatesinclusive,bothdaysinclusi包括头尾两天b.e.,B/E billofexchange 汇票b.l.,B/L billoflading 提货单b.o.m. billofmaterials 用料清单b.o.p. balanceofpayments 收支差额b.p.,B/P billspayable 应付票据B.P.B bankpostbill 银行汇票b.r.,B/R billsreceivable 应收票据B.rec. billreceivable 应收票据B.S. balancesheet 资产负债表b.s.,BS,B/S balancesheet 资产负债表B.T.T. banktelegraphictransfer 银行电汇B/B billbought 买入票据、买入汇票B/C billsforcollection 托收汇票B/D bankdraft 银行汇票B/D bankdraft 银行汇票B/D billsdiscounted 已贴现票据b/d broughtdown 转下页B/E billofexchange 汇票B/E billofentry 报关单b/f broughtforward 承前B/G,b/g bondedgoods 保税货物B/L billoflading 提货单B/L originalbillofladingoriginal 提货单正本B/R bankrate 银行贴现率B/S billofsales 卖据、出货单BA bankacceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池BC buyercredit 买方信贷Bd. bond 债券Bd. bond 债券Bds. board 董事会BEP breakevenpoint 保本点、盈亏临界点BF bondedfactory 保税工厂Bfcy. Beneficiary 受益人BHC BankHoldingCompany 银行控股公司BIS BankofInternationalSettlements 国际清算银行bit binarydigit 两位数Bk. bankbook 帐簿Bk. bank 银行Bk. book 帐册Bkg. banking 银行业bldg. building 大厦BMP bankmasterpolicy 银行统一保险BN banknote 钞票BO branchoffice 分支营业处BO buyer'soption 买者选择交割期的远期合同BOM BOM beginningofmonth 月初E.E.;e.e errorsexcepted 如有错误，可加更正E. exchange;export 交易所、输出E.P.T excessprofittax 超额利润税e.a.o.n. exceptasotherwisenoted 除非另有说明E.D. exdividend 股息除外E/D exportdeclaration 出口申报单Ea. each 每EAT earningsaftertax 税后收益EB exbudgetary 预算外EBIT earningsbeforeinterestandtax 扣除利息和税金前收益EBS ElectronicBrokingService 电子经纪服务系统EBT earningbeforetaxation 税前盈利EC EuropeanCommunity;EuropeanCommission 欧洲共同体、欧洲委员会EC exportcredit 出口信贷EC errorcorrected 错误更正Ec. excoupon 无息票Ec. exemplicausa 例如ECA exportcreditagency 出口信贷机构ECAFE EconomicCommissionforAsiaandtheFa亚洲及远东经济委员会ECE EconomicCommissionforEurope 欧洲经济委员会ECG ExportCreditGuarantee 出口信用担保ECI exportcreditinsurance 出口信用保险ECR exportcreditrefinancing 出口信贷再融资ECT estimatedcompletiontime 估计竣工时间ECU EuropeanCurrencyUnit 欧洲货币单位ED exdividend 无红利、除息、股利除外EDD estimateddeliverydate 预计交割日EDI electronicdatainterchange 电子数据交换EDOC effectivedateofchange 有效更改日期EDP ElectronicDataProcessing 电子数据自理EERI EffectiveExchangeRateIndexesofHong港汇指数EET EastEuropeanTime 东欧时间EF exportfinance 出口融资EF ExchangeFund 外汇基金EFT electronicfundstransfer 电子资金转帐EFTA EuropeanFreeTradeArea(Association) 欧洲自由贸易区（协会）EGM ExtraordinaryGenaralMeeting 特别股东大会EIB Export-ImportBank 进出口银行EIL WBEconomicIntegrationLoan 世界银行经济一体化贷款EL exportlicense 出口许可证ELI extralowimpurity 极少杂质EMF EuropeanMonetaryFund 欧洲货币基金EMIP equivalentmeaninvestmentperiod 等值平均投资期EMP Europeanmainports 欧洲主要港口EMP end-ofmonthpayment 月末付款EMS EuropeanMonetarySystem 欧洲货币体系EMS expressmailservice 邮政特快专递EMU EuropeanMonetaryUnion 欧洲货币联盟enc enclosed 停业encd. enclosed 附件encl(s). enclosure 附件End.;end. endorsement 背书Entd. entered 登记人EOA effectiveonorabout 大约在生效EOD everyotherday 每隔一日EOE EuropeanOptionsExchange 欧洲期权交易EOM endofmonth 月底EOQ economicorderquantity 最底订货量EOS endofseason 季末EOU export-orientedunit 出口型单位EOY endofyear 年终EPD earliestpossibledate 最早可能日期EPN exportpromissorynote 出口汇票EPOS electronicpointofsale 电子销售点EPR earningspriceratio 收益价格比率EPR effectiveprotectionrate 有效保护率EPS earningspershare 每股收益额、每股盈利额EPVI excesspresentvalueindex 超现值指数EPZ exportprocessingzone 出口加工区Eq. equivalent 等值ERM exchangeratemechanism 汇率机制ERS ExportRefinanceScheme 出口再融资计划ESOP EmployeeStockOwnershipPlan 职工持股计划EST EasternStandardTime 美国东部标准时间Est. estate 财产、遗产etseq. etsequents 以下ETA estimatedtimeofarrival 预计到达时间ETD estimatedtiemofdeparture 预计出发时间ETDZ EconomicandTechnologicalDevelopment经济技术开发区ETLT equaltoorlessthan 等于或少于ETS estimatedtimeofsailing 预计启航时间EU EuropeanUnion 欧盟EUA EuropeanUnitsofAccount 欧洲记帐单位excont. fromcontract 从合同excp. excoupon 无息票exdiv. exdividend 无股息ex.;exch exchange 汇兑、况换excl. exclusive 另外、不在内Exd. examined 已检?Exp. export 出口Exs. expense 费用Extd. extend 展期EXW exworks 工厂交货价f feet 英尺F dealtinflat 无息交易的f. fairs 定期集市f. following(page) 接下页F.A freightagent 货运代理行F.A. faceamount 票面金额F.A. fixedassets 固定资产F.A.F. freeatfactory 工厂交货F.A.Q fairaveragequality （货品）中等平均质量F.A.S. freealongsideship 发运地船边交货价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F.I.T freeofincometax 免交所得税f.a.c. fastascan 尽快F.O.B. freeonboard 船上交货单F.O.C. freeofcharge 免费F.P. fullypaid 付讫F.X. foreignexchange 外汇F/o fororders 准备出售FA freealongside 启运港船边交货FAC facility 设施、设备Fac. facsimile 影本FACT factoranalysischarttechnique 因素分析图解法fad. freedelivery(discharge,dispatch) 免费送货FAIA FellowoftheAssociationofInternatio国际会计协会会员FASB FinancialAccountingStandardsBoards 财务会计标准委员会FAT factoryacceptancetest 工厂验收试验FAT fixedassettransfer 固定资产转移FB foreignbank 外国银行fc. franc 法郎FCA FellowoftheInstituteofCharteredAc特许会计师学会会员FCG foreigncurrencyguarantee 外币担保FCL fullcontainerload 整货柜装载FCL/LCL fullcontainerload/less(than)fullcon整装/分卸FCR forwarder'scargoreceipt 货运代理行收据FCT forwardingagent'scertificateoftrans货运代理行领货证fd. fund 资金FDB methodfixedrateondecliningbalance定率递减余额折旧法FDI foreigndirectinvestment 外商直接投资FDIC FederalDepositInsuranceCorporation 联邦储蓄保险公司FE foreignexchange 外汇FE futureexchange 远期外汇FF Frenchfranc 法国法郎Fi.t. freeofincometax 免所得税fib freeintobarge 驳船上的交货价FIBC financialinstitutionbuyercreditpoli金融机构买方信贷险FIFO firstin,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FINA followingitemsnotavailable 以下项目不可获得FIO freeinandout 自由进出fl. florin 盾FLG financeleaseguarantee 金融租赁担保flt. flat 无利息FMV fairmarketvalue 合理市价FO freeout 包括卸货费在内的运费fo. folio 对折、页码FOB freeonboard （启运港）船上交货、离岸价格FOBST freeonboardstowedandtrimming 包括清理及平仓的离岸价格FOCUS FinancialandOperationsCombinedUnifo财务经营综合报告FOK fillorkill 要么买进或卖出，要么取消FOR freeonrail(orroad) 铁路或（公路）上交货价for'd., fwdforward;forwarded 转递FOREX foreignexchange 外汇FOS freeonsteamer 蒸汽船上交货（价）FOUO forofficialuseonly 仅用于公事FOW,f.o.w. freeonwagon （启运站）火车上交货（价）FOX FuturesandOptionsExchange 期货和期权交易所FP floatingpolicy 浮动政策FP fullypaid 已全付的FRA forwardrateagreement 远期利率协议FRCD floatingratecertificateofdeposit 浮动利率存单 freecasenochargeforcase 免费事例FREF fixedrateexportfinance 固定利率出口融资Frt. freight 运费frt.&grat. freightandgratuity 运费及酬金Frt.fwd freightforward 运费待付Frt.ppd freightprepaid 运费已付frt., forward 期货、远期合约FS finalsettlement 最后结算FService FSR feasibilitystudyreport 可行性研究报告FTW freetradewharf 码头交易FTZ freetradezone 自由贸易区fut. futures 期货、将来FV facevalue 面值FVA fairvalueaccounting 合理价值法FWD forward(exchange)contract 远期合约FXbroker foreignexchangebroker 外汇经纪人fxd fixed 固定的FXRN fixedratenote 定息票据FY fiscalyear(financialyear) 财政（务）年度fy.pd. fullypaid 全部付讫FYI foryourinformation 供您参考G.A. generalagent 总代理商、总代理人GA goahead 办理、可行GAAP generalAcceptedAccountingPrinciples 通用会计准则GAAS GenerallyAcceptedAuditingStandard 通用审计标准GAC GeneralAdministrationofCustoms 海关总署gas. gasoline 汽油GATT GeneralAgreementonTariffsandTrade 关税及贸易总协定GCL governmentconcessionalloan 政府优惠贷款GDP grossdomesticproduct 国内生产总值gds. goods 商品、货物GJ generaljournal 普通日记帐GL generalledger 总分类帐gm. gram(s) 克GMP graduatedpaymentmortgage 递增付款按揭GND grossnationaldemand 国民总需求GNE grossnationalexpeditures 国民支出总额GNP grossnationalproduct 国民生产总值GOFO goldforwardrate 黄金远期利率GP grossprofit 毛利GPP generalpurchasingpower 总购买能力GR grossrevenue 毛收入gr.(grs.)wt. grossweight 毛重Gr.Wt. grossweight 毛重GS grosssales 销售总额GSP generalisedsystemofpreferences 普惠制GTM goodthismonth 本月有效GTW goodthisweek 本星期有效H.inD.C. holderinduecourse 正当持票人H.P. horse-power 马力H.P.N. horse-powernominal 标称马力HAB houseairbill 航空托运单HAWB houseairwaybill 航空托运单HCA historicalcostaccounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR HongKongInterbankOfferedRate 香港银行同业拆借利率hifo highest-in,first-out 高入先出法Hi-Q highquality 高质量HIRCS highinterestratecurrencies 高利率货币hi-tech hightechnology 高技术HKD HongKongdollar 香港元HKI HongKongIndex 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI HangSengConsumerPriceIndex 恒生消费价格指数HSI HangSengIndex 恒生指数hwevr. however 无论如何Hz hertz 赫兹I&A inventoryandallocations 库存和分配I.A. intangibleassets 无形资产I.B. invoicebook 发票簿I.B.I invoicebookinward 购货发票簿I.B.O. invoicebookoutward 销货发票簿I.C.U. InternationalCodeUsed 国际使用的电码I.F. insufficientfund 存款不足I.G. imperialgallon 英制加仑I.R. inwardremittance 汇入款项I/L importlicence 进口许可证I/T incometax 所得税IAS InternationalAccountingStandard 国际会计标准IB investmentbanking 投资银行（业）IBA InternationalBankAssociation 国际银行家协会IBBR interbankbidrate 银行间报价利率IBNR incurredbutnotreported 已发生未报告IBOR inter-bankofferedrate 银行间的拆借利率ICB internationalcompetitivebidding 国际竞标ICIA InternationalCreditInsuranceAssociat国际信用保险协会ICJ InternationalCourtofJustice 国际法庭ICM internationalcapitalmarket 国际资本市场ICONs indexcurrencyoptionnotes 指数货币期权票据ICOR incrementalcapital-outputratio 资本-产出增量比IDB industrialdevelopmentbond 工业发展债券IDB Inter-AmericanDevelopmentBank 泛美开发银行IDB inter-dealerbroker 交易商之间经纪人IDC intangibledevelopmentcost 无形开发成本IDR internationaldepositaryreceipt 国际寄存单据IE indirectexport 间接出口IFB invitationforbids 招标邀请IL,I/L importlicence 进口许可证ILC irrevocableletterofcredit 不可撤销信用证IMF InternationalMonetaryFund 国际货币基金组织imp. import 进口，输入intrans(I.T.) intransit. 在(运输）途中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.haul inlandhaulage 内陆运输费用INLO inlieuof 代替Ins,ins. insurance 保险inst. instant 即期、分期付款Instal.,instal. installment 分期付款Int. interest 利息Int.,int. interest 利息Inv. invoice 发票inv.,Inv. invoice 发票、付款通知inv.doc./attach. invoicewithdocumentattached 附提货单的发票Inv't.,invt. inventory 存货I-O input-output 输入--输出IOU Ioweyou 借据IOV inter-officevoucher 内部传票IPN industrialpromissorynote 工业汇票IPO initialpublicoffering 首次发售股票IQ importquota 进口配额IR InlandRevenue 国内税收IRA interestrateagreement 利率协议IRA individualretirementaccount 个人退休金帐户IRR interestraterisk 利率风险IRR internalrateofreturn 内部收益率irred. irredeemable 不可赎回的IRS interestrateswap 利率调期IS InternationalSystem 公制度量衡ISIC InternationalStandardIndustrialClass国际标准产业分类IT informationtechnology 信息技术IT internationaltolerance 国际允许误差ITC investmenttaxcredit 投资税收抵免Item ITO InternationalTradeOrganization 国际贸易组织ITS intermarkettradingsystem 跨市场交易系统IV investmentvalue 投资价值J.A.(J/A) jointaccount 联合（共管）帐簿J.D.B. journalday-book 分类日记帐J.V. jointventure 合资经营企业J.V. journalvoucher 分录凭单J.,Jour. journal 日记帐J/A jointaccount 共同帐户J/F,j/f journalfolio 日记帐页数JVC jointventurecompany 合资公司K.D. knockeddown 拆散K.D. knockeddownprice 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed(securities) （证券）上市L&D lossanddamage 损失和损坏L. lira 里拉L.A. liquidassets 流动资产L.A.(L/A) letterofauthority 授权书L.B. letterbook 书信备查簿L.I.P.(LIP) lifeinsurancepolicy 人寿保险单L. liter 公升l.s. lumpsum 一次付款总额l.s.t. localstandardtime 当地标准时间L.&D. loansanddiscounts 放款及贴现L.,(Led.) ledger 分类帐L/C letterofcredit 信用证L/F ledgerfolio 分类帐页数L/M listofmaterials 材料清单L/T leadtime 交付周期lb pound 磅LB licensedbank 许可银行LC(L/C) letterofcredit 信用证LCL/FCL lessthancontainerload/fullcontainer拼装/整拆LCL/LCL lessthancontainerload/lessthancont拼装/拼拆ldg. loading 装（卸）货LG letterofguarantee 保函LI letterofinterest(intent) 意向书Li. liability 负债lifo(LIFO) lastin,firstout 后进先出法LINE삭제 LINE삭제 LINE삭제 Line삽입 LINE추가 LINE추가 LIRCs lowinterestratecurrencies 低利率货币LMT localmeantime 当地标准时间LotSize LRP limitedrecourseproject 有限追索项目LRPF limitedrecourseprojectfinancing 有限追索项目融资LT longterm 长期Ltd. limited 有限（公司）M maturedbond 到期的债券M mega- 百万M milli- 千分之一m million 百万M&A merger&acquisition 兼并收购m. meter,mile 米、英里M.B. memorandumbook 备忘录M.D. maturitydate 到期日M.D.(M/D) memorandumofdeposit 存款(放）单M.D. maliciousdamage 恶意损坏M.F. mutualfunds 共同基金M.M. moneymarket 货币市场M.O. moneyorder 邮汇M/.a myaccount 本人帐户M/C marginalcredit 限界信贷M/C marginalcredit 信贷限额m/c metalliccurrency 金属货币M/D memorandumofdeposit 存款单M/d monthsafterdeposit 出票后月M/I marineinsurance 海险M/P monthsafterpayment 付款后月M/s monthsofsight 见票后月M/T mailtransfer 信汇MA myaccount 本人帐户Master Mat. maturity 到期日Max., maxmaximum 最大量MBB mortgage-backedbonds 抵押支持的债券MBO managementbyobjectives 目标管理MCA mutualcurrencyaccount 共同货币帐户MCP mixedcreditprogram 混合信贷计划mdse. merchandise 商品MEI marginalefficiencyofinvestment 投资的边际效率mem. memorandum 备忘录MERM multilateralexchangeratemodel 多边汇率模型MF mezzaninefinancing 过渡融资mfg. manufacturing 制造的MFN mostfavourednations 最惠国mfrs. manufacturers 制造商mg milligram 毫克micro onemillionthpart 百万分之一min minimum 最低值、最小量MIP monthlyinvestmentplan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimumlendingrate 最低贷款利率MLTG medium-and-long-termguarantee 中长期担保mm millimeter 毫米MMDA moneymarketdepositaccount 货币市场存款帐户MMI majormarketindex 主要市场指数MNC multinationalcorporation 跨（多）国公司MNE multinationalenterprise 跨国公司MO(M.O.) moneyorder 汇票mo. month 月MOS managementoperatingsystem 经营管理制度Mos. months 月MP marketprice 市价MPC marginalpropensitytoconsume 边际消费倾向MPS MasterProductSchedule Mrge.(mtg.) mortgage 抵押MRJ materialsrequisitionjournal 领料日记帐MRO maintenance,repairandoperation 维护、修理及操作MRP manufacturer'srecommendedprice 厂商推荐价格MRP monthlyreportofprogress 进度月报MRP materialrequirementplanning 原料需求计划MRPNO MRR maintenance,repairandreplace 维护、修理和替换msg message 留言MT mediumterm 中期mthly monthly 每月MTI medium-terminsurance 中期保险MTN medium-termnote 中期票据MTU metricunit 米制单位n. net 净值n.a notavailable 暂缺N.A. netassets 净资产N.A. non-acceptance 不承兑N.B. notabene 注意N.D. netdebt 净债务n.d. nodate 无日期n.d. non-delivery 未能到达n.e. noeffects 无效n.e. notenough 不足N.E.S. notelsewherespecified 未另作说明N.G. netgain 纯收益N.I. netincome 净收益N.I. netinterest 净利息N.L. netloss 净损失n.m. nauticalmile 海里N.N. noname 无签名N.P. notespayable 应付票据N.Q.A. netquickassets 速动资产净额N.R. notesreceivable 应收票据N.S.F.(NSF) nosufficientfund 存款不足N.W. networth 净值N.Y. netyield 净收益N.E. netearnings 净收益N.P. notarypublic 公证人N/C netcapital 净资本N/F nofund 无存款N/m nomark 无商标N/P netprofit 净利N/R noresponsibility 无责任NA notapplicable 不可行NC nocharge 免费ND nextdaydelivery 第二天交割NDA netdomesticasset 国内资产净值NE. noeffects 无存款Neg.Inst.,N.I. negotiableinstruments 流通票据negb. negotiable 可转让的、可流通的nego. negotiate 谈判net.p. netproceeds 净收入NFD nofixeddate 无固定日期NFS notforsale 非卖品NH notheld 不追索委托NIAT netincomeaftertax 税后净收益NIFO nextin,firstout 次进先出法nil nothing 无NIM netinterestmargin 净息差NIT negativeincometax 负所得税NL noload 无佣金NM nomarks 无标记NNP netnationalproduct 国民生产净值noa/c noaccount 无此帐户NO.(no.) number 编号、号数NOP netopenposition 净开头寸NOWa/c negotiableorderofwithdrawal 可转让存单帐户NP noprotest 免作拒付证书NPC nominalprotectioncoefficient 名义保护系数NPL non-performingloan 不良贷款NPV methodnetpresentvaluemethod 净现值法NQB noqualifiedbidders 无合格投标人NR norated （信用）未分等级NSF checknosufficientfundcheck 存款不足支票nt.wt. netweight 净重NTA nettangibleassets 有形资产净值NTBs non-tariffsbarriers 非关税壁垒ntl notimelost 立即NTS nottoscale 不按比例NU nameunknown 无名NWC networkingcapital 净流动资本NX notexceeding 不超过o order 订单o.(O.) offer 发盘、报价o.a. overall 全面的、综合的O.B. ordinarybusiness 普通业务O.B.(O/B) orderbook 订货簿o.c. overcharge 收费过多O.E.(o.e.) omissionexcepted 遗漏除外O.F. oceanfreight 海运费O.G. ordinarygoods 中等品O.G.L. OpenGeneralLicense 不限额进口许可证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O.T. overtime 加班O/a onaccount 赊帐o/a onaccountof 记入帐户O/d ondemand 见票即付o/d,o.d.,(O.D.) overdrawn 透支O/s outstanding 未清偿、未收回的OA openaccount 赊帐、往来帐OAAS operationalaccountingandanalysissys经营会计分析制OB otherbudgetary 其他预算OB/OS indexoverbought/oversoldindex 超买超卖指数OBV on-balancevolume 持平数量法OC opencover 预约保险OD overdraft 透支OFC openforcover 预约保险OI originalissue 原始发行OII overseasinvestmentinsurance 海外投资保险ok. allcorrect 全部正确Op. Operation OperationSet opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS outofstock 无现货OTC over-the-countermarket 市场外交易市场OVA overheadvarianceanalysis 间接费用差异分析OW offerwanted 寻购启示OWE optimumworkingefficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否则P&A professionalandadministrative 职业的和管理的P&I clauseprotectionandindemnityclause 保障与赔偿条款P&L profitandloss 盈亏，损益P.0. postalorder 汇票P.A. personalaccount;privateaccount 个人账户、私人账户P.A. particularaverage;powerofattorney 单独海损；委托书p.a., perann.perannum 每年P.C.B. pettycashbook 零用现金簿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P/A privateaccount 私人帐户P/A paymentofarrival 货到付款P/C pricecatalog;pricecurrent 价格目录；现行价格P/C. pricecurrent 时价表P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissorynote 期票P/N promissorynote 期票，本票P/P postedprice (股票等)的牌价PAC putandcall 卖出和买入期权pat. patent 专利PAYE payasyouearn 所得税预扣法PAYE payasyouenter 进入时支付PBT profitbeforetaxation 税前利润pc piece;prices 片，块；价格pcl. parcel 包裹pd paid 已付perpro. perprocurationem （拉丁）由...代理PF projectfinance 项目融资PFD preferredstock 优先股PlanningT/F PMO postalmoneyorder 邮政汇票POE portofentry 报关港口POP advertisingpoint-of-purchaseadvertis购物点广告POR payonreturn 收益Ppd. prepaid 预付PR paymentreceived 付款收讫Process PS postscript 又及PV parvalue;presentvalue 面值；现值Q. quantity 数量q. quarto 四开，四开本Q.v. quodvide-whichsee 请查阅q.v. quodvide(whichsee) 参阅Q.y. query 查核QB qualifiedbuyers 合格的购买者QC qualitycontrol 质量控制QI quarterlyindex 季度指数qr. quarter 四分之一，一刻钟QT questionedtrade 有问题交易QTIB QualifiedTerminalInterestPropertyTr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R optionnottraded 没有进行交易的期权R&A railandair 铁路及航空运输R&D researchanddevelopment 研究与开发R&T railandtruck 铁路及卡车运输R&W railandwater 铁路及水路运输r. rate;rupee;ruble 比率；卢比；卢布R. response;registered;return 答复；已注册；收益r.d. runningdays=consecutivedays 连续日R.I. re-insurance 再保险R/A refertoacceptor 洽询（汇票）承兑人R/D refertodrawer （银行）洽询出票人R/G RAD researchanddevelopment 研究和开发RAM diverseannuitymortgage 逆向年金抵押RAN revenueanticipationnote 收入预期债券RB regularbudget 经常预算RCA relativecomparativeadvantage 相对比较优势RCMM registeredcompetitivemarketmaker 注册的竞争市场自营商rcvd. received 已收到RDTC registereddeposittakingcompany 注册接受存款公司Re. subject 主题re. withreferenceto 关于recd. received 收到RECEIVEDB/L receivedforshipmentbilloflading 待装云提单REER realeffectiveexchangerate 实效汇率ref. referee;reference;refer(red) 仲裁者；裁判；参考；呈递REO realestateowned 拥有的不动产REP importreplacement 进口替代REP Officerepresentativeoffice 代办处，代表处REPO,repu, RPRepurchaseAgreement 再回购协议req. requisition 要货单，请求Rev. REVOLVER revolvingletterofcredit 循环信用证REWR readandwrite 读和写RG RoutingGroup RIEs recognizedinvestmentexchanges 认可的投资交易（所）Rl roll 卷RLB restrictedlicensebank 有限制牌照银行rm room 房间RM remittance 汇款RMB RENMINBI 人民币，中国货币RMS RoyalMailSteamer 皇家邮轮RMSD RoyalMailSpecialDelivery 皇家邮政专递RMT RailandMaritimeTransportUnion 铁路海运联盟ROA returnonasset 资产回报率ROC returnoncapital 资本收益率ROE returnonequity 股本回报率ROI returnoninvestment 投资收益ROP registeredoptionprincipal 记名期权本金ro-ro roll-on/roll-offvessel 滚装船ROS returnonsales 销售收益率RPB RecognizedProfessionalBody 认可职业（投资）机构RPI retailpriceindex 零售物价指数RPM resalepricemaintenance 零售价格维持措施（计划）rpt. repeat 重复RRP ReverseRepurchaseAgreement 逆回购协议RSL ratesensitiveliability 利率敏感性债务RSVP pleasereply 请回复RT RoyaltyTrust 特权信托RTM registeredtrademark 注册商标Rto ratio 比率RTO roundtripoperation 往返作业RTS rateoftechnicalsubstitution 技术替代率RTW righttowork 工作权利RUF revolvingunderwritingfacility 循环式包销安排RYL referringtoyourletter 参照你方来信RYT referringtoyourtelex 参照你方电传s second;shilling 秒；第二；先令S signed 已签字S splitorstockdivided 拆股或股息S/N SerialNumber SA semi-annualpayment 半年支付SA SouthAfrica 南非SAA specialarbitrageaccount 特别套作账户SAB specialassessmentbond 特别估价债券sae stampedaddressedenvelope 已贴邮票、写好地址的信封SAFE StateAdministrationofForeignExchang国家外汇管理局SAIC StateAdministrationforIndustryandC（中国）国家工商行政管理局SAP StatementofAuditingProcedure 《审计程序汇编》SAR SpecialAdministrativeRegion 特别行政区SAS StatementofAuditingStandard 《审计准则汇编》SASE self-addressedstampedenvelope 邮资已付有回邮地址的信封SAT (China)StateAdministrationofTaxati（中国）国家税务局SATCOM satellitecommunication 卫星通讯SB salesbook;savingbond;savingsbank 售货簿；储蓄债券；储蓄银行SB shortbill 短期国库券；短期汇票SBC SwissBankCorp. 瑞士银行公司SBIC SmallBusinessInvestmentCorporation 小企业投资公司SBIP smallbusinessinsurancepolicy 小型企业保险单SBLI SavingsBankLifeInsurance 储蓄银行人寿保险SBN StandardBookNumber 标准图书号SC salescontract 销售合同sc scilicetnamely 即SC suppliercredit 卖方信贷SCF suppliercreditfinance 卖方信贷融资SCIRR specialCIRR 特别商业参考利率SCL securitycharacteristicline 证券特征线SCORE specialclaimonresidualequity 对剩余财产净值的特别要求权SD standarddeduction 标准扣除额SDB specialdistrictbond 特区债券SDBL sightdraft,billofladingattached 即期汇票，附带提货单SDH synchronousdigitalhierarchy 同步数字系统SDR straightdiscountrate 直线贴现率SDRs specialdrawingrights 特别提款权SE shareholders'equity 股东产权SE StockExchange 股票交易所SEA SingleEuropeanAct 《单一欧洲法案》SEAF StockExchangeAutomaticExchangeFacil股票交易所自动交易措施SEATO SoutheastAsiaTreatyOrganization 东南亚公约组织sec second(ary);secretary 第二，次级；秘书SEC specialeconomiczone 经济特区sec. section 部分sect. section 部分Sen senator 参议院Sept. September 九月SET selectiveemploymenttax 单一税率工资税SF sinkingfund 偿债基金Sfr SwissFrank 瑞士法郎SFS SummaryFinancialStatements 财务报表概要Sgd. signed 已签署sgd. signed 已签署SHEX Sundaysandholidaysexcepted 星期日和假日除外SHINC Sundaysandholidaysincluded 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Shr. share 股份SI StatutoryInstrument;SystemofUnits 有效立法；国际量制SIC StandardIndustrialC