A

A.A.R = against all risks 担保全险,一切险
A.B.No. = Accepted Bill Number 进口到单编号M
A/C = Account 账号

AC. = Acceptance 承兑
acc = acceptance, accepted 承兑,承诺
a/c. A/C = account 帐,帐户
ackmt = acknowledgement 承认,收条
a/d = after date 出票后限期付款(票据)
ad. advt. = advertisement 广告
adv. = advice 通知(书)

ad val. = Ad valorem(according to value) 从价税

A.F.B. = Air Freight Bill 航空提单
Agt. = Agent 代理商
AI= first class 一级
AM = Amendment 修改书
A.M.T. = Air Mail Transfer 信汇

Amt. = Amount 额,金额

A.N. = arrival notice 到货通知
A.P. = account payable 应付账款

A/P = Authority to Purchase 委托购买
a.p. = additional premiun 附加保险费
A.R. = Account Receivable 应收款
Art. = Article 条款,项
A/S = account sales 销货清单
a/s = after sight 见票后限期付款
asstd. = Assorted 各色俱备的
att,.attn. = attention 注意
av.,a/v = average 平均,海损
a/v = a vista (at sight) 见票即付

[ 本帖最后由 乾坤星云 于 2008-1-2 10:41 编辑 ]

B

B/-,b/- = bale, bag 包,装
bal., balce. = balance 余额
bbl. = barrel 桶,樽
B/C = bill for collection 托收票据
B.D. = Bills discounted 贴现票据
B/D = bank draft 银行汇票
b/d = brought down 承前页
B’dle, bdl = bundle 束,把
B/E = bill of exchange 汇票
B/F = brought forward 承前页
bg = bag 袋
BIS = Bank for International Settlement 国际清算银行
BK = Bank 银行
Bkg. = Banking 银行业务
B/L = Bill of Lading 提单
B/N = bank note 银行纸币
B.O. = Branch Office 分支行
b/o = brought over 承前
bot. = bottle 瓶
B/P = bill purchased 买入票据,出口押汇
B/P = bills payable 应付票据
B/R = bills receivable 应收票据
Brl., barl. = barrel 桶,樽
bx = box 箱,盒

C

C/- = case, currency, coupon 箱,通货,息票
c. =cent, centimes, centigrade 分(美),分(法),百分度(寒暑表)
C.A. = Credit Advice 收款报单
C.A.D. = cash against documents on arrival of good货到后凭单付款
c.a.d. = cash against documents 凭单证付现金
c.a.f.= cost and freight 成本加运费
cat. = catalogue 货品目录
C.B. = clean bill 光票
C/B = Clean Bill 光票
C.B.D. = Cash before delivery 付现金后交货
c.c. = carbon copy, cubic centimeter 副本,立方公分
C/C,C.C = Chamber of Commerce 商会
C/D = cash against document 凭单据付款
C.D. = Collection and Delivery 托交
Cert.= Certificate 证明书
c/f = carried forward 过次页
C&F = cost and freight 运费在内价
C.F.S. = container freight station 集装箱集散场
c.f.& i. = Cost freight and insurance 运费保险费在内价
C.H. = Clearing House 票据交换所
C.I. = Certificate of Insurance 保险单
C&I = Cost and Insurance 货价及保险
c.i.a. = cash in advance 预付现金
cif, c.i.f. = cost, insurance and freight 运费保险费在内价
c.i.f.& c.= cost, insurance, freight and commission 运费,保险费,利息在内价
C.I.F.E. = Cost, Insurance, Freight and Exchange 运费,保险费,汇票在内价
C.I.F.I. = Cost, Insurance, Freight and Interest 运费,保险费,利息在内价:
C.I.F.C.I.= Cost, Insurance, Freight, Commission and Interest 运费,保险费,佣金,利息在内价
CK = Check 支票
CL = collection 托收
CM = Commission 佣金
C/N.C.N. = credit note, covering note, consignment note 货方通知,保险承保单,发货通知书
C.O. = certificate of origin 产地证明书
c/o = care of carried over 烦转,过次页
Co. = company 公司
c.o.d.= cash on delivery 货到付款
Con. Inv. = Concular Invoice 领事发票
corp. = corporation 法人,公司
C/P = charter party 租船契约
cr. = credit 货方,债权人
cs = case 箱
csk., ck = cask 樽
C.W.O.= cash with order 现金订货,下定付款
cwt. = hundred weight 衡量名
C.Y. = container yard 集装箱集散场

D

D/A =documents against acceptance, 承兑后交付单
= documents for acceptance,
= documents attached, 备承兑单据
= deposit account 存款账号
d/a = days after acceptance 承兑后……曰付款
D.A. = Debit advice 付款报单
D/D,D. = Demand draft, documentary draft 即期汇票,跟单汇票
d/d = day’s date (days after date) 出票后……曰付款
d.f., d.fet. = dead freight 空载运费(船)
Disc. = Discount 贴现;折扣
DLT = Day Letter Telegram 书信电
D/N = debit note 借方通知
D/O = delivery order 卸货通知书
D/P = documents against payment 付款后交付单据
Dr. = debit debter 借方,债务人
d/s. = days’ sight 见票后……曰付款
DV = Dividends 股利

E

ea. = each 每,各
e.e. E.E. = error excepted 错误除外
E/B = Export-Import Bank 进出口银行(美国)
enc.,encl.= enclosure 附件
E.& O.E. = errors and omissions excepted 错误或遗漏不在此限
ETA = estimated time of arrival 预定到达曰期
ex. = example, executive, exchange, extract 例子,执行官,外汇交换,摘要
Exp. = Export 出口