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(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 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) 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 (E) 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) 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) 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(I) 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 (K) Kk.=karat(carat) 卡拉(纯金含有度) kg.=keg,kilogramme笑，公斤 K.W.=Kilo Watt 千瓦 (L) 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) Mm.=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) NN.B.=Nota Bene(take notice)注意 NO.=number号码 n/p=non-payment拒付 Nt.Wt=Net Weight净重 (O) 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) 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 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(Q) Qqlty=quality品质 qr=quarter四分之一 qty=quantity数量 quotn=quotation报价单 qy=quay码头 (R) 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) 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 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) 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 Uult.=ultimo(last month)上月 u/w=underwriter保险业者 (V) voy.=voyage航次 V.V.=Vice Versa反之亦然 (W) 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) 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 (Y) yd.=yard码 yr.=your,year你的，年 (Z) Z=Zone地区，地带 ZCL=Zone for free Commercial自由贸易区
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A.V. ad valorem从价 A.W.B. air waybill空运运单 Art.No. Article number货号 B/E bill of exchange汇票 B/L bill of lading海运提单，提单 C.C.V.O. combined certificate of value and origin估价和?shy;产地联合证明书 C.O.D. cash on delivery货到付款 CAD cash against documents凭单付款 CCIB China Commodity Inspection Bureau中国商品检验局 CCPIT China Council for Promotion of International Trade中国国际贸易促进会 CFR cost and freight 成本加运费价格 CIF cost, insurance sand freight 到岸价格 D.W.T. deadweight tonnage载重吨位，重量吨位 D/A documents against acceptance承兑交单 D/C documentary credit跟单信用证 D/D demand draft即期汇票 D/P documents against payment付款交单 D/W deadweight重量货物 DAF delivered at frontier边境交货（价） DDP delivered duty paid完税后交货 DDU delivered duty unpaid未完税交货 DEQ delivered ex quay目的港码头交货 DES delivered ex ship目的港船上交货 E/D export declaration出口申报单 EMP European Main Ports欧洲主要港口 EMS Express Mail Service特快专递 EXW ex works工厂交货（价） F.C.L. full container load整箱货 F.O.B. free carrier离岸价 GSP C/O Generalized System of Preferences Certificate of Origin普惠制?shy;产地证明书 GSP Form A Generalized System of Preferences Form A普惠制格式A L/C letter of credit信用证 L/G letter of guarantee担保书，保证书 LCL less than container load拼箱货 M/T metric ton公吨 P.A particular average单独海损 S/D sight draft即期汇票 S/N shipping note 装运通知单 S/O shipping order装运单（俗称下货纸） U.L. underwriter laboratories inc美国保险人公会所设的检验机构 W.R. (W/R)war risk战争险 W.W. warehouse to warehouse仓至仓 W/M weight or measurement重量或体积 Yd(s) yard(s)码
