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 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[/color] 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 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……日付款 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……日付款 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……日付款 DV = Dividends 股利 Eea. = 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 预定到达日期 ex. = example,executive,exchange,extract 例子,执行官,外汇交换,摘要 Exp. = Export 出口 f.a.q.=fair average quality 良好平均品质 f.a.s.=free alongside ship 船边交货价 F.B.E.=foreign bill of exchange 国外汇票 f.c.l.=full container load 整个集装箱装满 f.d.free discharge 卸货船方不负责 F.& D.=Freight and Demurrage 运费及延装费 f.i.=free in 装货船方步负责 f.i.o.=free in and out 装卸货船方均不负责 f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均不负责 f.o.=free out 卸货船方不负责 f.o.,f/o=firm offer 规定时限的报价 f.o.b.=free on board 船上交货价 f.o.c.=free of charge免费 F.O.I.=free of Interest 免息 f.o.r.=free on rail,free on road 火车上交货价 f.o.s.=free on steamer 轮船上交货价 f.o.t.=free on truck 卡车上交货价 f.p.a.=free of particular average 单独海损不保 fr.f=franc,from,free 法郎,从,自由 FX=Foreign Exchange 外汇 g=good,goods,gramme 佳,货物,一克 G/A=general average 共同海损 GATT=General Agreement on Tariffs and Trade 关税贸易总协定 gm.=gramme 一克 g.m.b.=good merchantable brand品质良好适合买卖之货品 g.m.q.=good merchantable quality良好可售品质 G/N=Guarantee of Notes 承诺保证 g.s.w.=gross shipping weight 运输总重量 gr.wt.=gross weight 毛重 IATA=International Air Transport Association 国际航空运输协会 IBRD=International Bank Reconstruction and Development 国际复兴开发银行 I/C=Inward Collection 进口托收 ICC=International Chamber of Commerce 国际商会 IMO=International Money Orders 国际汇票 Imp=Import 进口 IN=Interest 利息 IMF=International Monetary Fund 国际货币基金 inst.=instant(this month) 本月 int.=interest 利息 Inv.=Invoice 发票 IOU=I owe you 借据 I/P=Insurance Policy 保险单 I/R=Inward Remittance 汇入汇款 ISIC=International Standard Industrial Classification 国际行业标准分类 it.=item 项目 k.=karat(carat) 卡拉(纯金含有度) kg.=keg,kilogramme笑,公斤 K.W.=Kilo Watt 千瓦 L/A=Letter of Authorization 授权书 lbs.=pounds 磅 L/C=Letter of Credit 信用证 L/H=General Letter of Hypothecation 质押权利总股定书 L/I=Letter of Indemnity赔偿保证书 L/G=Letter of Guarantee 保证函 l.t.=long ton 长吨(2,240磅) L/T=Letter Telegram 书信电报 Ltd.=Limited 有限责任 L/U=Letter of Undertaking 承诺书 m.=mile,metre,mark,month,minute,meridian(noon)哩,公尺,记号,月,分,中午 m/d=month after date 出票后……月付款 memo.=memorandum 备忘录 M.I.P.=marine insurance policy 海上保险单 misc.=miscellaneous杂项 M/L=more or less增或减 M/N=Minimum最低额 MO=Money Order拨款单,汇款单,汇票 m/s=months after sight见票后……月付款 m.s.=mail steamer,mail transfer油船,轮船 M.T.=metric ton,mail transfer公吨,信汇 M/T=Mail Transfer信汇 m.v.=motor vessel轮船 MNC=multi-national corporation跨国公司 N.B.=Nota Bene(take notice)注意 NO.=number号码 n/p=non-payment拒付 Nt.Wt=Net Weight净重 O.=Order定单，定货 O.B/L=Order bill of lading指示式提单 O.C.P.=Overland Common Point通常陆上运输可到达地点 O/C=Outward Collection出口托收 OD.=Overdraft透支 O/d=overdraft,on demand透支，要求即付款（票据） O/No.=order number定单编号 o.p.=open policy预约保单 O/R=Outward Remittance汇出汇款 ORT=ordinary telegram寻常电报 o/s=on sale,out of stock廉售，无存货 O/S=old style老式 o.t.=old term旧条件 oz=ounce盎斯 P/A，p/a=particular average单独海损 pa=power of attorney委任状 =private account私人账户 p.a.=per annum(by the year)每年 p.c.=per cent,petty cash百分比,零用金 p.l.=partial loss分损 P.&I.=Protection and Indemnity意外险 P.&L.=profit and loss益损 P.M.O.=postal money order邮政汇票 P/N=promissory note本票 P.O.B.=postal office box邮政信箱 p.o.d.=payment on delivery交货时付款 P.O.D.=Pay on Delivery发货付款 P/O=Payment Order支付命令 P/R=parcel receipt邮包收据 prox.=proximo(next month)下月 PS.=postscript再启 pt.=pint品脱 P.T.O.=please turn over请看里面 PTL=private tieline service电报专线业务 qlty=quality品质 qr=quarter四分之一 qty=quantity数量 quotn=quotation报价单 qy=quay码头 recd=received收讫 recpt=receipt收据 ref.=reference参考,关于 RFWD=rain,fresh water damage雨水及淡水险 remit.=remittance汇款 r.m.=ready money,readymade备用金,现成的 RM=Remittance汇款 R.O.=remittance Order汇款委托书 R.P.=reply paid,returnof post邮下或电费预付,请即会示 rt.=rate率 S.A.=-Statement of Account账单 s.a.=subject to approval以承认(赞成,批准)为条件 S/C=sale contract售货合同 S/D=sight draft即期汇票 S/D=sea damage海水损害 SD.=Sundries杂项 SE.=Securities抵押品 S/N=shipping note装运通知 S.O.s.o.=shipping order,seller’s option装船通知书,卖方有权选择 S/S,s/s,ss,s.s=steamship轮船 s.t.=short ton短吨 T/A=telegraphic address电报挂号 tgm=telegram电报 T.L.O.=total loss only只担保全损(分损不赔) T.M.O.=telegraphic money order电报汇款 T.R.=trust receipt信托收据 T.T.=telegraphic transfer电汇 TPND=theft,pilferage and nondelivery盗窃遗失条款 ult.=ultimo(last month)上月 u/w=underwriter保险业者 voy.=voyage航次 V.V.=Vice Versa反之亦然 w.a.=with average水渍险(单独海损赔偿) war=with risk担保一切险 W/B=way bill warehouse book货运单,仓库簿 wgt=weight重量 whf=wharf码头 W/M=weight or measurement重量或容量 w.p.a.=with particular average单独海损赔偿 W.R.=War Risk战争险 W.R.=warehouse receipt仓单 wt=weight重量 x.d.=ex dividend除息 XX=good quality良好品质 XXX=very good quality甚佳品质 XXXX=best quality最佳品质 yd.=yard码 yr.=your,year你的，年 Z=Zone地区，地带 ZCL=Zone for free Commercial自由贸易区