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


    DD/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


    Gg=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


    IIATA=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


    Kk.=karat(carat) 卡拉(纯金含有度)


    K.W.=Kilo Watt 千瓦


    LL/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/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


    M/L=more or less增或减


    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


    NN.B.=Nota Bene(take notice)注意



    Nt.Wt=Net Weight净重



    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


    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



    PP/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



    P.T.O.=please turn over请看里面

    PTL=private tieline service电报专线业务











    RFWD=rain,fresh water damage雨水及淡水险


    r.m.=ready money,readymade备用金,现成的


    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



    SS.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



    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.t.=short ton短吨

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