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商务英语常用缩略语表
7 R D! L& V5 w8 c3 j1 [: ~: x8 K" }6 T& ^% L" M# C: m ]
a accepted 承兑 + m; j( }, H R, V
AA Auditing Administration (中国)审计署
% f: K; h" X- QAAA 最佳等级 % H' M3 y% F; }% h
abs. abstract 摘要
* ^& d' R# F. pa/c, A/C account 帐户、帐目 + J/ e+ z$ z* m; ]; H$ D
a/c, A/C account current 往来帐户、活期存款帐户 # _6 s b3 B" C5 _. u* b
A&C addenda and corrigenda 补遗和勘误 " r0 A( b/ m/ q) e9 w# |1 e
Acc. acceptance or accepted 承兑
! S4 |. }& Q9 O8 F' G( ]' oAccrd.Int accrued interest 应计利息 9 J3 }5 e* w B$ K9 Z4 O% A
Acct. account 帐户、帐目
1 T/ X9 ~& S" d/ |0 NAcct. accountant 会计师、会计员
3 m( @, ?4 X. W' e2 I8 X" ?Acct. accounting 会计、会计学 % _4 w `$ v& b4 Z
Acct.No. account number 帐户编号、帐号 9 h5 g. {, v# Z. K. D. ^% u5 R7 u
Acct.Tit. account title 帐户名称、会计科目 4 b+ ~$ D5 n5 X1 P7 I/ z
ACN air consignment 航空托运单
7 \" n% l4 l/ ^+ ^2 ha/c no. account number 帐户编号、帐号
5 [2 i- T) i1 ?5 d5 o hAcpt. acceptance or accepted 承兑
; z o: p" m5 G1 t9 SA/CS Pay. accounts payable 应付帐款 1 e4 K3 m7 e! h: g7 J0 p
A/CS Rec. accounts receivable 应收帐款 # x$ R/ e5 _; _: ~+ S% t
ACT advance corporation tax 预扣公司税 3 u: ~8 l9 m& P8 p3 i9 X
ACU Asia Currency Unit 亚洲货币单位 6 G' l7 F! S# u7 i/ u! G1 C" I6 d
A.C.V actual cash value 实际现金价值 1 l* J9 D+ ]$ f7 z1 C" g
a.d., a/d after date 开票后、出票后 ! P$ i, m0 ^& U: D' \
ADRS asset depreciation range system 固定资产分组折旧法 ' K6 k# b( g) V( S V* T
Adv. advance 预付款
! R+ |) a7 G0 q5 Q3 |1 m' Kad.val.,A/V ad valorem to (according value) 从价 5 {: I w) D4 i2 D, E' A7 d! T1 S
Agt. agent 代理人
) ?' Z; T6 r/ k* ?; z1 N" jAgt. agreement 协议、契约 , ^ V6 @$ V% y
AJE adjusting journal entries 调整分录
8 U- N1 L# O# v- rAmt. amount 金额、总数
/ S' m2 |* D9 q0 nAnn. annuity 年金
5 i; m/ m& i2 K% ?# r& h1 `A/P account paid 已付账款
: _6 t" ^ O0 W" e9 mA/P account payable 应付帐款
, z8 }" Q/ O2 g y& r4 WA/P accounting period 会计期间
5 b! ]4 U) r& EA/P advise and pay 付款通知
3 h5 t& o* i: u3 Q) G9 p0 ]A/R account receivable 应收帐款
" G. S& Z+ M- N$ _A/R at the rate of 以……比例 ! @3 P3 B! A* C
a/r all risks (保险)全险
/ `/ O, j2 B5 t. z( A; j8 ~Arr. arrivals, arrived 到货、到船
9 q: O: |' K! ^/ v% FA/S, a/s after sight 见票即付
( Z6 _5 k- K7 _, q0 n: IA/S,acc/s account sales 承销帐、承销清单,售货清单 + J* L& n% O7 T3 H0 J, `! @
ASAP as soon as possible 尽快
) w L; K3 x4 [ASR acceptance summary report 验收总结报告 9 q* f6 B2 w( O5 I' R( w9 x, i
ass. assessment 估征、征税 # W" }% l7 Y) L7 Z
assimt. assignment 转让、让与
) i! Z$ K: F* V* aATC average total cost 平均总成本
) ]1 K5 `& `; Y H% g7 @ATM at the money 仅付成本钱
- h1 P5 p9 Z- N* l! XATM Automatic Teller Machine 自动取款机(柜员机) 2 z) d$ O ^! E
ATS automated trade system 自动交易系统
) C, o: f8 J& q: ^ATS automatic transfer service 自动转移服务
1 Z1 N" S" y' F( e3 `Attn. attention 注意 ) G! Q2 U; g' s1 {5 |, |' m+ \
Atty. attorney 代理人 4 o8 u$ r- S w. [8 F
auct. auction 拍卖
% X' Y Y* P) y5 }5 H3 qAud. auditor 审计员、审计师
& v& r4 q$ s) Q7 _Av. average 平均值 ) l! l: f3 m( o
a.w. all wool 纯羊毛
5 n7 M; [# s3 q8 l/ i; S+ ]: eA/W air waybill 空运提单
. L( ]0 i8 l/ ]A/W actual weight 实际重量 4 ^9 ~, {* ]/ z) z
1 o- p& G. `1 F( d
2 q6 A, d7 G( Z+ x% M& M( }' N
" v0 N @) `8 I% _7 o }$ E; t4 I6 X! \3 b0 W2 C
: a ?( _- j4 j' [# e" e
BA bank acceptance 银行承兑汇票 ' a8 p' H9 D# `6 y9 d
bal. balance 余额、差额
6 d1 P" k7 L1 W8 ^banky. bankruptcy 破产、倒闭
U! A( ~1 j pBat battery 电池 & u2 f- l4 e0 j' L1 i
b.b. bearer bond 不记名债券 9 r8 s' M2 [; L9 ~
B.B., B/B bill book 出纳簿 6 T/ Y% @9 S/ ~' S8 s
B/B bill bought 买入票据、买入汇票
2 V% t. V5 c: z: x$ ~& a" s- Ab&b bed & breakfast 住宿费和早餐费 . l( E8 h3 E) \. C1 w/ E
b.c. blind copy 密送的副本 7 E2 R2 [4 v% t, ~. j4 K( j
BC buyer credit 买方信贷 # x- Y2 O2 _5 u& j0 p* o3 Q; g" N
B/C bills for collection 托收汇票 3 B' y; V( @; F: S6 t( l* m1 t
B.C. bank clearing 银行清算
7 Y, k- f4 a' {" v; T- cb/d brought down 转下页
8 q4 F8 v: G q1 [8 U* eBd. bond 债券
$ n( t' U2 J& U6 ]' FB/D bills discounted 已贴现票据
4 j, R+ n5 [" d% I4 s9 y N# |B/D bank draft 银行汇票
, F O! {+ L3 S3 z7 bb.d.i. both dates inclusive, both days inclusive 包括头尾两天
6 A, D+ r' C( l% Z0 U5 {& S$ x0 ?- sB/E bill of entry 报关单 7 q# C% Z- k+ E; g# R6 Q
b.e., B/E bill of exchange 汇票 5 i% X& ]9 U0 E* y# _; z
BEP breakeven point 保本点、盈亏临界点 ) Z7 l4 e0 R# H9 b$ p; x9 Q2 m
b/f brought forward 承前
+ [. b+ A- X8 P8 n4 D3 yBF bonded factory 保税工厂
) N1 p% `) s5 U( v- H1 hBfcy. Beneficiary 受益人
/ v% o1 A% x' u7 L. |B/G, b/g bonded goods 保税货物 3 v' Y# S0 C1 d5 n# I
BHC Bank Holding Company 银行控股公司 3 R/ |9 L9 f, F( F$ R" u
BIS Bank of International Settlements 国际清算银行
% k4 h# N5 w, y" M& H, `bit binary digit 两位数 ' M# D( f& I! z2 U- s9 R: z$ ^
Bk. bank 银行 ' P$ p- p' D. I& T4 h0 q- `
Bk. book 帐册 5 z8 [ w% v0 u# Q- b/ v% ]
b.l., B/L bill of lading 提货单
+ s( O$ P/ {0 E3 j5 _0 aB/L original bill of lading original 提货单正本 * F6 U6 Q; A; e+ `; B6 D D. a
bldg. building 大厦
2 E9 o+ |. w) b1 |* y' CBMP bank master policy 银行统一保险
& O+ H2 m, m/ DBN bank note 钞票
% i! Y) m& y& @7 H' E# a6 yBO branch office 分支营业处 ; D# r: v) q2 p; B
BO buyer's option 买者选择交割期的远期合同 1 T4 L- C$ p7 v4 `" l* w; X9 s3 M
BOM beginning of month 月初 2 y) J. f& s0 ?" _$ I( v
b.o.m. bill of materials 用料清单
, Z# N& y( n7 T+ P. K7 hBOO build-operate-own 建造-运营-拥有 0 Q1 b; I9 i# O, K& T
BOOM build-operate-own-maintain 建造-运营-拥有-维护 ; F7 u8 j% w$ u" ~6 H0 L0 r
BOOT build-operate-own- transfer 建造-运营-拥有-转让
( E% d. k0 d4 N" ib.o.p. balance of payments 收支差额
/ c/ u3 \) [2 S& RBOT balance of trade 贸易余额
. T( I3 ^* n `, p5 r1 l; R% R0 \BOY beginning of year 年初
: ~5 [! U/ X6 v9 gb.p., B/P bills payable 应付票据
, v$ j0 ? m$ S6 }8 G8 ~! Y9 K) jBr. branch 分支机构
" o! l/ v$ K% ]! s6 ]# D4 vBR bank rate 银行贴现率
$ d3 ]3 m+ ?) G2 Q; a! Z6 w& X! Pb.r., B/R bills receivable 应收票据 8 R* Z% ^2 U8 ?0 a1 ?
Brok. broker or brokerage 经纪人或经纪人佣金 + u' D) ^0 f) g: F0 `' C* i/ h
b.s., BS, B/S balance sheet 资产负债表 " b5 x# r+ I2 R* \" A) M5 k9 N! U
B/S bill of sales 卖据、出货单 1 d* l% i4 T+ M3 T6 q- z! h
B share B share B 股
' Z Z% `' X5 z4 e0 GB.T.T. bank telegraphic transfer 银行电汇 / _$ Y% w O1 [6 A' a2 Z
BV book value 票面价值
( W; e6 n' [! F) j
' S5 U$ U( O7 r* A2 V# d) B' {6 s/ V) y; J' U9 }! Y Z
+ W8 U! Z# |: o% L8 V
$ @: ^8 [# [) | E+ R: B \9 t
4 r- Z' k. k+ I2 b& A( x. u$ mc. cents 分
: u" }! C9 W. S, L0 U2 Q8 ]C cash; coupon; currency 现金、息票、通货 ( G1 f: Y% `" R% P3 [
C centigrade 摄氏(温度) % D" m, F, [. D" L5 f5 F
C. A. chartered accountant; chief accountant 特许会计师、主任(主管)会计师
9 V8 C" W9 q. E6 c) O; }C. A. commercial agent 商业代理、代理商
- }) U* H8 L, MC. A. consumers' association 消费者协会 " X w* S1 B; Z: Q, t' @7 o1 k3 R
C/A capital account 资本帐户
- R6 }+ Y% F/ M& OC/A current account 往来帐
2 u: D, L3 S+ ?C/A current assets 流动资产
$ p/ P# E9 G" `9 ~0 x* xC. A. D cash against documnet 交单付款
$ f% m* z5 e6 p- O& }! ~, ?can. cancelled 注销
1 ~$ n: f1 d, I& F+ }cap. capital 资本
- Y4 f3 r- g5 x* T p8 O& YCAPM capital asset pricing model 固定资产计价模式
; t G) ~: S: zC. A. S. cost accounting standards 成本会计标准 + S3 `/ t& D4 N+ F& ^" o( i5 t
c. b., C. B. cash book 现金簿 ' L& n" E1 l' @" ]4 v* s6 i* |
CBD cash before delivery 先付款后交货
( R- Q) E3 O) y3 q4 ~" XC. C. cashier's check 银行本票
* l" T- t6 d7 p' c0 ]: lC. C contra credit 贷方对销 * z0 D9 O* v9 Y
c/d carried down 过次页、结转下期 3 Z `# V9 V- Y
CD certificate of deposit 存单 ; ]: i2 G( t2 I& G# b! ^
c/f carry forward 过次页、结转
, D; z0 o) h4 n' L8 \6 M7 lCG capital gain 资本利得
, V3 b+ r! V# j. ?CG capital goods 生产资料、资本货物
% H4 ?7 S6 L3 a* `& ~0 A m& q% ?C. H. custom house 海关
* Z" [$ X5 }9 V5 V o# iC. H. clearing house 票据交换所
) y5 N9 K( m, R7 c' L$ [ F! N0 fChgs charges 费用 : ^& a9 _. W4 I7 M' e
Chq. cheque 支票
# ~ W4 _& q- }1 L# XC/I certificate of insurance 保险凭证 V6 Y5 l6 Z& r
CIA certified internal auditor 注册内部审计员
) l4 y# @( U* n/ d1 F+ p8 m* q6 x2 vc. i. f. , C. I. F. cost, insurance and freight 到岸价,货价+保险+运费
2 l8 k) `7 I2 }3 L! `& @% QC. I. T. comprehensive income tax 综合所得税 ' c- z3 [- K; v, O, [2 E3 w& l- a
Ck. check 支票
; E% K5 H# G* ~" J, ZC. L. call loan 短期拆放
9 N$ ?: e/ x: |, W5 G1 ?. `) LC / L current liabilities 流动负债 * d* ]6 z7 C0 ]6 m3 k
C. M. A. certificed management accountant 注册管理会计师 ( s L. l# e) [3 u5 Q C, A
CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会
% Y8 E& U, ~5 _3 T. y- Q9 A3 r4 dCML capital market line 资本市场线性
, _7 B( W+ [. I2 N1 R; ^" y5 D' YCMO Collateralised Mortgage Obligations 担保抵押贷款债务 6 h: n+ N2 K& X5 C5 W
CMV current market value 现时市场价值
* R& [ d$ A ?# G0 ?( W( C' UCN consignment note 铁路运单
1 Z' P# A4 ]5 P5 ]CN credit note 贷方通知书 6 U" `& d4 ^& F$ Y$ L
c/o carried over 结转后期 ( j! a8 {/ ^/ p+ ^5 ^
C. O., C/O cash order 现金汇票、现金订货
7 m- n: d, g6 W. ^7 K* rC. O. certificate of origin 产地证明书
9 p, B( R h/ P5 f. xCo. company 公司
/ d$ c4 M) P, |/ ~# J* yCOBOL Common Business Oriented Language 通用商业语言 & c) l, |: S- E0 {! A% x% Z; D
CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会
3 _* v: C) {* C4 U$ B% C. d+ e$ qc. o. d, C. O. D. cash on delivery 货到付款
' n* R6 H% V* I+ r) M$ F6 ~& p4 q- I: |Col. column 帐栏 & \; k" r% K- D8 N" M z
Coll. collateral 担保、抵押物
! V* {5 i* U+ X" m& V; C1 _Coll. collection 托收
# H ^7 }& r I1 z: v' hCom.; comm. commission 佣金
# u' r9 k; |! P, A5 Jcont. container 集装箱
# x7 I& q6 \9 X; [# Tcont., contr. contract 契约、合同 / V/ z, @( A4 Y& S1 A \( V
conv., cv., cvt. convertible 可转换的、可兑换的
7 P+ m% a) { g8 rCor. corpus 本金
( w& S2 f6 X8 i6 {7 h+ I. pCor. correspodent 代理行
; H1 t7 a7 f" R# E( A" F6 D% oCorp. corporation 公司
4 t1 b. G$ f J$ z5 H' F# l9 KCP. commercial paper 商业票据
( E9 k! o/ D9 kC. P. A certified Public Accountant 注册公共会计师 - f( A1 P' M/ F. `
CPB China Patent Bureau 中国专利局
! D* e5 | p: M5 U6 v. ]CPI consumer price index 消费者价格指数
8 T0 n, _. J" h; e- w1 t0 _5 u+ ACPM cost per thousand 每一千个为单位的成本
0 D. R: Q0 s" D- `( A1 x1 }6 }" jCPP current purchasing power 现行购买力 ; }4 r- o% ^& Y: j8 {) i% R* r5 P
Cps. coupons 息票 ! k+ G& o* Y. w* O5 ^
CPT carriage paid to 运费付至......
) }4 q# P& p4 @/ j- qC/R company's risk 企业风险 1 h5 }* c4 P/ C
Cr. credit 贷记、贷方 9 j: ?0 ~& }; t/ K# P
CR carrier's risk 承运人风险 - @3 ]; ]+ l( U
CR current rate 当日汇率、现行汇率 % g7 t* i# m. d: S2 r6 Y% B
CR cash receipts 现金收入
# U8 ?4 |8 ^ |8 g; {CR class rate 分级运费率 4 w. c6 p$ V$ e
CS civil servant; civil service 公务员、文职机关 ) s, i8 w9 T7 M5 o4 B% I A
CS convertible securities 可转换证券 : E( e/ x$ F2 O
C. S. capital stock 股本 ' G1 v: H9 ^7 i2 g/ L* L4 l" N; H' X
CSI customer satisfaction index 顾客满意指数 % P! e" R' d- J2 T% i! M$ k B/ A
csk. cask 木桶
5 W9 K8 K0 i$ A+ [CT corporate treasurer 公司财务主管
2 n4 K( ?$ J3 R8 o( Z% VCT cable transfer 电汇
, v: z$ n8 g2 C; Fct crate 板条箱 + |9 ^& H5 {$ P4 g3 y5 z8 o
ctge cartage 货运费、搬运费、车费 ) }' Z2 D6 r4 T% b& j9 F
Cts. cents 分
- X \# \- c2 d$ X4 g8 XCTT capital transfer tax 资本转移税
' Z- S" t( T. I, R8 }# s" dcu cubic 立方 - L- H& i9 U; J9 ]" W5 e
CU customs unions 关税联盟
- p5 o# t, Q& P8 M' bcu. cm. cubic centimeter 立方厘米 " s; W, g4 _2 q: h7 L Y
cu. in. cubic inch 立方英寸 ) x' [# e# d- `6 O6 K$ X
cu. m. cubic meter 立方米
: R3 S4 }: u! h2 S, V* _cu. yd. cubic yard 立方码
# w1 L! q; D6 Qcum. pref. cumulative preference (share) 累积优先(股) 6 T9 M' G+ m) V, v4 n% I( x2 E
cur. curr. current 本月、当月 , c( c) `6 Y2 R1 j
CV convertible security 可转换债券
+ r* [8 J' ^9 L# KCVD countervailing duties 抵消关税、反倾销税
S: h. o y" jC.V. P. analysis Cost Volume Profit analysis 本---量---利分析
' t& P& t! [+ u/ A9 F+ {# UC. W. O. cash with order 订货付款 9 N3 _7 j! [" B ]
Cy. currency 货币 1 m3 ~) ~4 f7 g; Y
CY calendar year 日历年 6 r+ C8 h* |4 N3 c, U. }! P6 L
CY container 整装货柜 9 _4 x6 k* N2 E4 ?
CY container yard 货柜堆场、货柜集散场
) p% O0 ~0 ^& I8 Q) g' b! S' l% z. j7 O' z0 Y$ x
' c h+ [( n9 v& A
/ z/ e3 P3 I$ d( T! p# |# U" t7 j" c. c! S. O% E
: G7 A0 y/ w: d& o; G1 _5 M0 L
D degree; draft 度、汇票
7 a A( P& T8 ^) }& E" z. B, G+ tD/A deposit account 存款帐户
1 C; T9 } O; P2 v- I6 MD/A document against acceptance 承兑交单
4 R, n2 u8 w' A9 n' A3 dd/a days after acceptance 承兑后......日(付款) 6 |9 }$ ?4 g( ]; s, G# }" Y/ e
D. A. debit advice 欠款报单 " _* W* T6 V @
D. B day book 日记帐、流水帐
& B1 x5 |8 n& q. W( ?DB method declining balance (depreciation) method 递减余额折旧法
5 B% P! n/ Y2 j8 {0 a/ u) hD. C. F. method discounted cash flow method 现金流量贴现法
7 W& W+ n) d: K9 y2 \, u% sD/D documentary draft 跟单汇票
& V: j8 D( {8 `. t8 ?# jD. D.; D/D demand draft 即期汇票 3 f; Y4 |5 o) O
D/d; d/d days after date 出票后......日(付款)
0 P, j7 K! y" h0 v4 d( Wd. d. dry dock 干船坞
5 M6 R6 D+ \, g6 b, mDDB method double declining balance (depreciation) method 双倍递减余额折旧法 ( x$ W% a0 U4 V7 ^( i! ~
D. D. D deadline delivery date 交易最后日期 9 n$ C& N2 \; ?( L) p* o, ~) P
def. deficit 赤字、亏损
* U c( D( {! v) ?$ H7 Ddem. demurrage 滞期费 / L2 n& |# @5 {
Depr. depreciation 折旧 ; b& @8 t0 y0 n( d# Q
d. f; D. F.; d. frt. dead freight 空舱费
4 L# c3 N5 i- m' u" x cD. G dangerous goods 危险货物 2 H7 b- x. P! x" c9 d0 y1 Y8 [
diff. difference 差额
: {# {# u. z1 y# V. `' T$ o5 w k& F- c& vDis. discount 折扣、贴现
) P. S2 y- j1 U8 s! D. Zdish'd; dishd dishonored 不名誉、拒付 : W4 ?7 l2 d. {* b# ?+ k
D. I. T double income-tax(relief) 双重所得税(免征)
+ c, a) o/ `: U& Rdiv.; divd dividend 红利、股息
* b' O9 o* s* e8 Y( [ p/ m! ]& JD-J Dow Jones & Co. 美国道-琼斯公司
- T4 F5 o2 V2 G2 z' \* L4 l. b" yDJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数 0 J1 i1 b* G) D" V
DJTA Dow Jones Transportation Average 道-琼斯运输平均数 ' P1 b K5 y$ O. M0 Z7 [6 s
DJUA Dow Jones Utility Average 道-琼斯公用事业平均数
7 {9 u+ D: A; l: x9 dDK Don't know 不知道
) q' F. ]* ^" d1 oDL direct loan 直接贷款
& O% I# J' F$ u7 V& CDL discretionary limit 无条件限制 7 I. H; J8 ^* y' B9 x; ?1 d- [
DLD deadline date 最后时限
- N2 A/ @ w$ |9 k# i/ r( ?. k9 SDls. ; Dol(s); Doll(s) dollars 元 6 D" L; `! G c8 X# T! I
DM Deutsche Mark; D-mark; Deutschmark; 德国马克
+ g& S# L6 }2 r2 K: nDMCs developing member countries 发展中国家
" ?9 S1 f: ?$ X& V- @& }DN date number 日期号 7 G8 z% s, }7 t1 a2 S: ^
DN; D/N debit note 借记通知单
2 \- h! Q% b9 R7 [# Y7 wDNR do not reduce 不减少 ) u' g" u. ?3 l4 ]5 e
do.; dto. ditto 同上、同前
6 \6 {" ^$ s, t, p4 BD/O delivery order 发货单
4 C/ s" E( I" @) N; JDoc(s) documents 凭证、单据、文件
" f- }; B: A2 D5 bdoc. att. documents attached 附单据、附件
1 ~* B% `, J3 a2 FDoc. code document code 凭证(单据)编号
! K1 }) y6 _" g) lD. O. G. days of grace 宽限日数 - w0 f/ I3 H% j! f, h
DOR date of request 要求日 , R7 @. i4 k, y8 { j$ g, J# A
DP; D/P document against payment 交单付款 , Y+ n/ Z9 p! s" ?+ d. |# G* |
DPI disposable personal income 个人可支配收入 ! q$ d% W& `: s, ^
DPOB date and place of birth 出生时间和地点 " g! z* M% _ `( h) ^5 \; _$ Z
DPP damp proofing 防潮的 ' W3 [9 G/ l9 ~. S
Dr. debit 借记、借方
1 U# I o4 o3 t* Q) a# b9 I' z7 U, VD. R.; DR discount rate 贴现率、折扣率
( ]% I0 v, E3 x) B4 w$ nDr debtor 债务人 ( B0 w, W! ^3 ~; v' U0 U o" o8 `8 V0 X
DR deposit receipt 存单、存款收据
0 l' i3 G/ o {7 x0 u. Xdr. drawer 借方
3 V/ X0 c- c5 |* S: L1 FDS; d/s days after sight(days' sight) 见票后.......日(付款)
( E' X4 ]; |' N7 u* R/ Sds.; d's days 日 0 _( N) J Y, W; h' u
dstn. destination 日的地(港)
' r# e' q$ J4 E3 }- p( eDTC Deposit taking company 接受存款公司
1 w% j: G/ B4 {0 I' gDTC Deposit Trust Company 储蓄信托公司
* ~; o5 ^" {7 u% {8 I/ ]dup.; dupl.; dupte. duplicate 副本 * k- X* Z1 X& y% a* w2 s$ _* e: h! N
DVP delivery versus payment 付款交货 - K s# Q* J3 s5 u( @% u s. A' D% g
dy.; d/y day; delivery 日、交货
: J6 c+ O8 b( x6 D. R" u7 N0 Ldz dozen 一打 ( k( H/ ^& A+ M2 `) l, m
; L1 A; v0 [) `8 c9 E3 z1 [3 H; {
! ^# P1 p; u/ k+ P% K8 N4 |6 ]+ o
* a! |& ~( o6 Z
' x* `' Y2 ~- e& y& D% ~E. exchange; export 交易所、输出 0 X6 w& c9 |- M
E. & O. E. errors and omissions excepted 如有错漏,可加更正
+ d) `7 b7 f' y; I! L' s) ge.a.o.n. except as otherwise noted 除非另有说明 ! _3 v4 [5 k& I0 `) t
EAT earnings after tax 税后收益 8 [6 E4 s/ T2 G# s8 c/ a5 x. E
EB ex budgetary 预算外
+ y4 e0 z9 P7 v rEBIT earnings before interest and tax 扣除利息和税金前收益 : I6 m- _+ o5 a6 Z4 R: I }
EBS Electronic Broking Service 电子经纪服务系统
. G- X, i5 j# LEBT earning before taxation 税前盈利
7 T* E2 w+ V2 p( JEC European Community; European Commission 欧洲共同体、欧洲委员会
4 Y/ [1 p% w7 ?) e) f/ i, WEC export credit 出口信贷
8 s& A3 k" Y, x2 d) ?EC error corrected 错误更正
! T( C; I# P% M! S5 e' |5 ]Ec. exempli causa 例如 8 `$ V- u1 Q5 {& D" }: f
Ec. ex coupon 无息票
0 F* d; ?( \. {$ v' GECA export credit agency 出口信贷机构
# @" O5 H5 m2 {" x1 V" \ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会
0 ? J) \) t' `' l6 A& dECE Economic Commission for Europe 欧洲经济委员会
' v0 v* Y. I5 m# m1 l2 qECG Export Credit Guarantee 出口信用担保 ) T8 k$ N: l8 K1 k+ p4 O9 A# m @
ECI export credit insurance 出口信用保险 " C% g* s: @1 ^' U+ H5 x
ECR export credit refinancing 出口信贷再融资
- ]% ?& h( q, U& U& t+ e7 wECT estimated completion time 估计竣工时间 / R# K8 C7 _) e" e% w L2 |
ECU European Currency Unit 欧洲货币单位 - p8 ~0 Y: n* ]
E/D export declaration 出口申报单 0 Z" b: R* f9 p
ED ex dividend 无红利、除息、股利除外
) m& G; T+ T, }1 O: {% k1 EEDD estimated delivery date 预计交割日
0 J+ r. C' t, k1 u4 ~7 S! pEDI electronic data interchange 电子数据交换
' b) {6 R1 Z+ {/ x" H& C; _7 v! DEDOC effective date of change 有效更改日期
7 \' D8 V& \* a$ m! A/ JEDP Electronic Data Processing 电子数据自理 9 e) o, W* f$ X
E. E.; e.e errors excepted 如有错误,可加更正
" _& `9 p: h2 E' _- M \EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数 - h# t" E3 W2 A" t8 X* l8 Q& U
EET East European Time 东欧时间 % ?4 V& K8 x2 {1 A8 M& ^
EF export finance 出口融资 $ K5 |7 g! M0 H' ^0 D- ~. H
EF Exchange Fund 外汇基金
% u# ^- ]% ~8 H, LEFT electronic funds transfer 电子资金转帐 , }* l. J3 t8 }: C& F
EFTA European Free Trade Area (Association) 欧洲自由贸易区(协会)
6 E, F2 |; r" m4 E( b! vEGM Extraordinary Genaral Meeting 特别股东大会 5 E0 D; x5 W5 l6 \0 f6 m
EIB Export-Import Bank 进出口银行
5 K8 q6 p {& s6 M6 |EIL WB Economic Integration Loan 世界银行经济一体化贷款
% ~' j ]' B' B4 `2 n' u9 Z$ QEL export license 出口许可证
: Z3 P9 Z/ f1 H! r; mELI extra low impurity 极少杂质
4 q, F; c5 t0 B; P& MEMF European Monetary Fund 欧洲货币基金
9 F1 s% T2 A! K2 [/ [( K& o: H ^EMIP equivalent mean investment period 等值平均投资期 & R0 U- I( a& q) g) ]/ B
EMP end-of month payment 月末付款
J9 [8 r0 @6 V8 c) rEMP European main ports 欧洲主要港口 $ Y* F2 h" {' b$ j0 W, t1 K8 M# S# c
EMS European Monetary System 欧洲货币体系 ' L4 x! p" Y4 [( f: J
EMS express mail service 邮政特快专递
9 ~2 W" R, }4 i3 \% kEMU European Monetary Union 欧洲货币联盟 - @ H4 \$ v l( ]7 w5 S
enc enclosed 停业 * {) a5 u! o( b! O1 \
encl(s). enclosure 附件 $ V& F. ]0 _* _7 j
encd. enclosed 附件
5 X9 O7 \; z) ~, L' cEnd. ; end. endorsement 背书
* F* v8 [# z# }7 X. p$ `Entd. entered 登记人
% t' M, n1 u- {+ f- d. @EOA effective on or about 大约在.......生效
8 P5 J8 R4 m; A4 O4 C* }EOD every other day 每隔一日
( P; S2 w) z( \* _6 t. ?EOE European Options Exchange 欧洲期权交易 2 X+ P# R$ W( ~+ h4 f9 ^6 O/ r) J
EOM end of month 月底
0 F' j& H \$ j/ E% N7 Y2 REOQ economic order quantity 最底订货量 & @3 |+ F* ?+ p" Y3 c7 u
EOS end of season 季末 & t; S$ j8 P$ a! C3 }/ u8 y& X
EOU export-oriented unit 出口型单位 6 v: d I5 G3 y: g$ ^; w6 L# L
EOY end of year 年终
* ^& N$ E) Z, f. [- q4 UEPD earliest possible date 最早可能日期
0 X# t, B0 B; c: vEPN export promissory note 出口汇票 " ]0 ]- J! X& w9 F
EPOS electronic point of sale 电子销售点
6 j* R) j$ g* h" Z- k4 M# T+ [EPR earnings price ratio 收益价格比率
! X! T3 ?7 c0 d) V0 J# M6 ]- I) OEPR effective protection rate 有效保护率
4 c, {" `! [! |$ @, u! i6 a7 qEPS earnings per share 每股收益额、每股盈利额
: c' u2 Q5 Q3 d$ ] v& z8 sE. P. T excess profit tax 超额利润税 ; T; K9 T7 S H
EPVI excess present value index 超现值指数
, T" `- M" T' w! a' ?* jEPZ export processing zone 出口加工区
3 T, O7 x! f# K: RERM exchange rate mechanism 汇率机制
/ g/ a0 K: _- f8 s8 [6 J8 dERS Export Refinance Scheme 出口再融资计划
- ]. V p* F! A& o! i/ L) @ESOP Employee Stock Ownership Plan 职工持股计划
9 L" I+ f$ h1 B% Q4 B9 {5 OEst. estate 财产、遗产 0 [$ \) v+ f4 k: E( ~* B7 b
EST Eastern Standard Time 美国东部标准时间 / j. N' T& T1 x& J% R$ X
et seq. et sequents 以下 * j& u* _5 S. D [7 R
ETA estimated time of arrival 预计到达时间
8 r- P: K) }! {) a8 Q/ GETD estimated tiem of departure 预计出发时间 5 `7 N2 f l3 R7 u& J0 h: i3 W: l
ETDZ Economic and Technological Development Zone 经济技术开发区 7 x8 Q0 Q" A0 x8 e) ?
ETLT equal to or less than 等于或少于 7 f9 J, A* f3 C/ G
ETS estimated time of sailing 预计启航时间
2 j2 c) L U y, o, F$ UEU European Union 欧盟
' ]; l' u4 f* C* v0 wEUA European Units of Account 欧洲记帐单位 : q7 s3 S4 d9 c
ex.; exch exchange 汇兑、况换
' I5 s2 C& n0 [) A+ P s, N! g; ~excl. exclusive 另外、不在内
( r3 `' H8 L4 Yex cont. from contract 从合同
# d/ k5 {& m: K+ E; m/ tex cp. ex coupon 无息票
+ r% A' [) @. _" q; }) Q' S6 P5 |ex div. ex dividend 无股息 & P5 s$ F0 f: M9 Q: [9 R: Y
Exp. export 出口
9 ~% S( |8 L' l5 T' e g6 EExtd. extend 展期
6 V) p0 a9 ?, p2 kEXW ex works 工厂交货价
; b) G& f9 F2 _, t
M2 R" M* Y( f- T* d
& A8 g1 b" x' Q; s- i2 y7 O
}/ C9 i" Y) G+ y6 m7 k" N# t6 K B$ T( w; I# G7 ?0 _
8 H* @# k+ O4 |* V5 c) ^
8 j3 V: E9 K2 [: @4 |6 e# k) `f feet 英尺 + m* l' w5 j1 H1 J1 i) t6 ?
F dealt in flat 无息交易的 8 a2 C) t; q9 E4 [) P; y
f. following (page) 接下页 J6 v ]4 {' ^3 }* Y% W. ]
f. fairs 定期集市
5 _# L- B& i% Z+ P9 I& p4 bF. A. face amount 票面金额
N5 l, H/ _- t3 y/ b5 {F. A. fixed assets 固定资产
7 L Z6 I$ z: M3 z! d! jF. A freight agent 货运代理行
5 f/ @, ^" @3 t8 Q4 q2 B# }FA free alongside 启运港船边交货
4 [$ Y2 h5 I" FFABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员 0 W" z4 j' y; J/ A
FAC facility 设施、设备
) O) J+ s; p: q$ r: I) Pf.a.c. fast as can 尽快
& {4 E+ R, D+ e8 R. U5 { x2 mFACT factor analysis chart technique 因素分析图解法
6 Y( d. I }/ E: D' ]8 R; |! pfad. free delivery (discharge, dispatch) 免费送货 8 Z8 `# }# j8 L
F. A. F. free at factory 工厂交货 1 Q/ i. s( }' C& j! r \( e4 Q2 u. v
FAIA Fellow of the Association of International Accountants 国际会计协会会员 ) Y, P6 U, [+ D) o7 q
F. A. Q fair average quality (货品)中等平均质量 / z( \ M- l) C) `% U6 E0 V h' X
F. A. S. free alongside ship 发运地船边交货价 0 W; U' t, w" l" e( V( R
FASB Financial Accounting Standards Boards 财务会计标准委员会
' K% ]5 |6 U3 V! m ^0 lFAT fixed asset transfer 固定资产转移
- H( b3 |; v8 H7 C/ s& Z/ LFAT factory acceptance test 工厂验收试验 3 ?# M' p0 @( g- Y
FB foreign bank 外国银行 ( T, }3 ?0 N8 m6 M/ \: N' e
F. B. E. foreign bill of exchange 外国汇票 . f! y. o5 O. u; c: i
F. C. fixed capital 固定资本
) p# Z, H5 J2 LF. C. fixed charges 固定费用 ; t4 ?# E) y& U: ?- w
F. C. future contract 远期合同 8 [" _, X6 v9 Q( [/ n
fc. franc 法郎
( [: P: S* i6 Q: GFCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员 1 i. h) a9 Q3 V7 o7 k% l, V( w
FCG foreign currency guarantee 外币担保
]' X- _2 _, G8 d! w4 @, `) sFCL full container load 整货柜装载 ) H) e3 z# g K. W2 H3 H% V
FCL/LCL full container load/less (than)full container load 整装/分卸
) ~" {; |- \9 f3 ~6 oFCR forwarder's cargo receipt 货运代理行收据
2 ^6 V1 H/ A$ R) [7 P( D8 DFCT forwarding agent's certificate of transport 货运代理行领货证
! Z9 w1 u7 V% B, rfd. fund 资金
8 j6 T; v* o1 @) W& ?' hFDB method fixed rate on declining balance method 定率递减余额折旧法 7 g* F; P$ h: |$ T6 D0 k0 Z7 X2 @
FDI foreign direct investment 外商直接投资
8 e$ Q3 G; A- WFDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司 : ~$ g: s2 p. N, w1 H
FE foreign exchange 外汇 - S( O6 R+ [1 k
FE future exchange 远期外汇
; d+ {# w7 J; ~& yFF French franc 法国法郎
! x( K/ ^8 a. i1 Ifib free into barge 驳船上的交货价 : Q5 c0 g/ `7 Y, H
FIBC financial institution buyer credit policy 金融机构买方信贷险
7 f' I/ _, |2 @3 q3 N6 VFIFO first in, first out 先进先出法
, f* |+ h) I& n) H$ R" Sfin. stadg.(stndg.) financial standing 资信状况 * I! K, a9 E) W/ M! M
fin. stat. (F/S) financial statement 财务报表
3 t2 F7 L, d8 _2 z3 pfin.yr. financial year 财政年度
; {! ~& [0 e# W: U' E" dFINA following items not available 以下项目不可获得 4 J# K1 z7 k+ P3 R5 g& M. D, {
FIO free in and out 自由进出 6 L4 t7 t; S! f# B- N5 Y
F. I. T free of income tax 免交所得税
. n% H6 v. {. ^: l% ifl. florin 盾
( |! ~2 `# R* b/ [) V/ w! c9 s5 [6 k*** finance lease guarantee 金融租赁担保
; T) x! i$ C0 [& \* z% Wflt. flat 无利息
7 B8 x, l. W6 B A% oFMV fair market value 合理市价
( H( G3 o1 a, @! V6 V/ iFO free out 包括卸货费在内的运费 . L2 ^. d) f' r. Z' c
fo. folio 对折、页码
% f* @4 y' Z( H5 L2 C8 FFOB free on board (启运港)船上交货、离岸价格 " N3 n& j+ g$ m7 v4 S' F# a
FOB airport FOB airport (启运)机场交货(价) ' H5 ~: A8 ^) w, K b& c# \2 G) f
FOBST free on board stowed and trimming 包括清理及平仓的离岸价格 - u, N' [ J; v, i
F.O.C. free of charge 免费 % n2 L1 K+ H* {! L9 t
FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告 ( Q. W" L* Z7 \7 y* o+ v( P, ]+ K
FOK fill or kill 要么买进或卖出,要么取消
7 } v. G& y. O# UFOR free on rail (or road) 铁路或(公路)上交货价 : ~" Q& i5 q7 j% o
for'd., fwd forward; forwarded 转递 , X& |# [5 F) m& N
FOREX foreign exchange 外汇 9 [: t Z, ^2 H3 c* J" V
FOS free on steamer 蒸汽船上交货(价)
5 }" u7 ?7 M8 E8 n$ PFOUO for official use only 仅用于公事 * o, E. [: J v% ?4 A
FOW, f. o. w. free on wagon (启运站)火车上交货(价) / [" M* ^$ }# s
FOX Futures and Options Exchange 期货和期权交易所 3 |0 h0 _! a* v; r) Y
FP floating policy 浮动政策
" N2 A- T2 B0 k7 r* ~: q8 y4 ]FP fully paid 已全付的
! S- T1 { S( A8 v( x# @" H- G& qFRA forward rate agreement 远期利率协议 8 M; J$ t% x# Q: `3 {+ s$ ]7 V
FRCD floating rate certificate of deposit 浮动利率存单
7 x5 Y/ }& e! F4 @frt., frgt. forward 期货、远期合约
; b0 T8 b7 Y, Kfree case no charge for case 免费事例
% e1 Z3 A5 s: _" G6 Z9 c9 \FREF fixed rate export finance 固定利率出口融资
* \, J5 i4 \0 L5 g" ~frt. & grat. freight and gratuity 运费及酬金
+ K: S- f' l1 D' t; | L# a! r1 m' L- ^Frt. fwd freight forward 运费待付 % H' I" X' @) `+ N
Frt. ppd freight prepaid 运费已付
+ q! O3 d7 m# l5 t' ^8 ?FS final settlement 最后结算 + ~5 t9 m$ E- Y& m- R( S
FSR feasibility study report 可行性研究报告 + w7 Y: ]& M7 F- {- v9 @2 y6 O
FTW free trade wharf 码头交易
+ g! t: x. T V. x: ?$ @FTZ free trade zone 自由贸易区 4 V7 n' m6 T e$ b' e
fut. futures 期货、将来
" f: F0 V8 t# b+ m8 K, H" SFV face value 面值
, o: [! C# B5 V4 i" P+ ^+ |4 ?+ |FVA fair value accounting 合理价值法
. T8 }" ?1 G, rFWD forward (exchange) contract 远期合约
, \! G3 V( q3 \6 F$ m3 \F.X. foreign exchange 外汇
) A* Z B) w# S1 v/ s2 ?' VFX broker foreign exchange broker 外汇经纪人
( a r7 o1 n3 r2 Ofxd fixed 固定的
# B8 e0 o0 H! y2 r4 YFXRN fixed rate note 定息票据
K/ v4 ~0 u7 D5 _6 |0 d; I/ Z( BFY fiscal year (financial year) 财政(务)年度
7 y# y, J4 U# afy. pd. fully paid 全部付讫 1 W) b: c9 q: V) t
FYI for your information 供您参考 1 T1 i5 J8 j0 `2 C) ^8 v8 A
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g gallon; grain; gram (s); gold 加仑;格令;克; 金 ) I' _* a" a, b6 e [- Y5 \
G. A. general agent 总代理商、总代理人 4 X; \$ ~" [2 m( T) u& y
GA go ahead 办理、可行
% o! T U: x5 yGAAP general Accepted Accounting Principles 通用会计准则
+ Y- g. D( t5 r; {GAAS Generally Accepted Auditing Standard 通用审计标准
! e1 n( s) e% h$ }( XGAC General Administration of Customs 海关总署 ) x3 J* w8 q& { t: P5 n- f3 {5 g
gal., gall gallon 加仑
" B) Z) U7 [2 ugas. gasoline 汽油 5 H5 |" x; y) y+ d# R% d
GATT General Agreement on Tariffs and Trade 关税及贸易总协定 3 X& ^+ R$ P$ Z/ a* b
GCL government concessional loan 政府优惠贷款 ! J( |" x" ?- N0 F
GDP gross domestic product 国内生产总值
- z2 y0 h, n+ ^8 r! U6 kgds. goods 商品、货物 : Z& u! R4 s* G
GJ general journal 普通日记帐
+ F# c% P8 t3 Y# ^* i: rGL general ledger 总分类帐 7 V- N% r/ d1 o+ k9 \
gm. gram(s) 克
) e7 K) f. z$ H1 b. F9 OGMP graduated payment mortgage 递增付款按揭 v, |. t7 V3 p' j! M. o* K- ]2 V q
GND gross national demand 国民总需求 9 H0 N* O6 M0 a3 A. |
GNE gross national expeditures 国民支出总额 ; ~: G' ] b7 X+ q/ Q7 S
GNP gross national product 国民生产总值 " E( j8 g5 ~- H( D
GOFO gold forward rate 黄金远期利率 & j; j0 |8 s; o
GP gross profit 毛利 , l) e) X4 Q1 h; K
GPP general purchasing power 总购买能力 : a5 K& c7 V5 K4 {8 z; y0 ]& b; w
gr. (grs.) wt. gross weight 毛重 ; ~3 G3 Z% k/ {9 l4 B
GR gross revenue 毛收入
. x% G: t4 s/ ] ]2 CGS gross sales 销售总额 - M/ D. c& h5 p2 h/ H
GSP generalised system of preferences 普惠制
- k1 V. d7 ]. y2 _0 ^6 a% I3 wGTM good this month 本月有效 3 w+ Q3 V% U" @& }9 B. u. V
GTW good this week 本星期有效 0 J" `. Y# j4 z+ N6 O. [
2 P- r7 F+ E4 |$ u& m9 t
- W/ X0 v% u N, |3 j
& _1 Z9 j5 p1 E4 f* q2 k: s) J m, ]; v; o, F/ X8 x* J( w
6 D! u) U0 P+ ]# S9 U/ R7 G9 t
HAB house air bill 航空托运单 8 `; d* m* f/ R! X, W& d* |
HAWB house air waybill 航空托运单 & v( ]* ]* ?' Y% D2 R
HCA historical cost accounting 历史成本会计
2 G7 z/ ]+ ?4 ?7 Whdqrs. headquarters 总部 $ O6 r) ?6 C% X! X. L
hg. hectogram 一百公克
; P, C6 g+ F2 W& b! _, @HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率
* k. r% [! \$ j7 |1 J1 Nhifo highest-in, first-out 高入先出法
: S; i% B* C3 D! ]5 a* }$ IH. in D. C. holder in due course 正当持票人
, s) ~% o+ L7 g* mHi-Q high quality 高质量
8 _* N0 c* Z9 d5 e6 \HIRCS high interest rate currencies 高利率货币 ; C, Q+ Q/ G T5 [' M& g4 o: ?
hi-tech high technology 高技术 / T& e9 _6 ~0 d; R. A; _
HKD Hong Kong dollar 香港元 : X: u0 ?/ o: W* B0 q
HKI Hong Kong Index 香港指数
7 ]: V& H) [& v: y% a& b/ U3 Chl. hectoliter 百升
% ^" r! [) U! Khldg. holding 控股 # B1 B2 G5 K; C) ?
Hon'd honored 如期支付的
& z4 v3 ^3 A( E& R) a8 h$ b, `HSCPI Hang Seng Consumer Price Index 恒生消费价格指数
; v; Q$ K7 X+ @- x. H- yHSI Hang Seng Index 恒生指数 4 H& S Z% p3 J
hwevr. however 无论如何
5 V3 v# P" x" j" m) r5 |( kHz hertz 赫兹
+ l/ U$ a/ @ e; I4 E) F- d, o' i* |6 M! G8 n0 | I v
; R2 h+ {: R: w( S
$ h, Z$ B$ v3 W4 `5 ]
4 X _/ Q4 j& B1 `( ~3 a5 H
; U+ x' A5 p- Y" J( a: @I. A. intangible assets 无形资产
7 i! x9 s: `0 w$ ^3 C, O2 WI & A inventory and allocations 库存和分配 % y k7 j7 }" {) D
IAS International Accounting Standard 国际会计标准 0 r" w, h3 J# N" D1 D5 V
IB investment banking 投资银行(业) ) u& o$ @# ^: a! V T% X# L( A( s+ V
I. B. invoice book 发票簿 ' q* X( k) Z0 M5 l* j3 h
IBA International Bank Association 国际银行家协会
% ~" Q& q+ ]2 X1 i+ a$ q) j7 V/ KIBBR interbank bid rate 银行间报价利率
+ V, r0 [7 m7 s# w$ r7 hI. B. I invoice book inward 购货发票簿
p6 B) ~0 ^* ]2 sIBNR incurred but not reported 已发生未报告
3 R F- l+ V) kI. B. O. invoice book outward 销货发票簿
5 ?# L& s* K; iIBOR inter-bank offered rate 银行间的拆借利率 0 O5 y5 n5 \8 F
ICB international competitive bidding 国际竞标 , r8 e; o; D. K6 T# s0 _% K+ X
ICIA International Credit Insurance Association 国际信用保险协会 9 Z9 l4 L% L1 v c
ICJ International Court of Justice 国际法庭 % M( C# m: m, t0 `9 _7 N! s, E
ICM international capital market 国际资本市场
9 ]6 `$ _4 p4 t3 u- K% sICONs index currency option notes 指数货币期权票据
* \2 R# j5 F3 F4 T+ q; g6 gICOR incremental capital-output ratio 资本-产出增量比 9 A: y G' I4 ^) n( A9 c J
I. C. U. International Code Used 国际使用的电码
0 b. ?% e3 g0 h4 u" kIDB industrial development bond 工业发展债券 4 i- w4 L+ v8 \
IDB Inter-American Development Bank 泛美开发银行
% e, b8 X' [3 K, ^IDB inter-dealer broker 交易商之间经纪人 0 l# ^) g' [& {3 X' \' I, s
IDC intangible development cost 无形开发成本
& j7 f* b! l2 m g9 v8 t' gIDR international depositary receipt 国际寄存单据 & t1 c$ [* ~5 O- J! a0 u
IE indirect export 间接出口
( @( b, B5 C* O; s3 b9 DI. F. insufficient fund 存款不足
8 L% l" U+ R( ^IFB invitation for bids 招标邀请 ) m+ V ?* \( ~$ x
I. G. imperial gallon 英制加仑 $ p( K) V8 |( V$ Q% ]" X: E
IL, I/L import licence 进口许可证 & T) F, G1 h F
ILC irrevocable letter of credit 不可撤销信用证 - D A* t6 m8 ` L- B& f' N
IMF International Monetary Fund 国际货币基金组织 ( ]+ _7 F% B. p _# k. |1 a
imp. import 进口,输入
" K: p7 r8 s5 ^- \. oInc. incorporated 注册(有限)公司
8 E( d1 @6 p$ q& J: h, ^0 Y* n5 Wincl. inclusive 包括在内
0 F. K& s8 M' e! @0 s# `incldd. included 已包含在内 : v2 g8 K7 x% w, h- L
incldg. including 包含
) g0 W2 m. k7 b, `inl. haul inland haulage 内陆运输费用 ) Q+ G0 p7 ~9 _: o P
INLO in lieu of 代替 9 z1 n: @1 }) V9 Y, i, f; w( b
Ins, ins. insurance 保险 ' s6 ^4 D. Z. p5 y
inst. instant 即期、分期付款 1 w W3 M4 V v1 h! [" h( S
Instal., instal. installment 分期付款
. b% _1 @7 J5 KInt., int. interest 利息 + m6 ^7 E, O+ [' o! X
inv., Inv. invoice 发票、付款通知
6 Y/ n1 R$ l4 ?% _in trans (I. T.) in transit. 在(运输)途中
" _+ S2 g& G5 @0 P; ^8 W. R( winv.doc./attach. invoice with document attached 附提货单的发票
" G% P2 e2 L. OInv't., invt. inventory 存货 # y& e; y; M; l: [6 {
I-O input-output 输入--输出
8 }/ T" o0 _0 _8 s5 | n' DIOU I owe you 借据 0 t. M# a; H- X
IOV inter-office voucher 内部传票
1 z. f4 B+ \$ U$ [9 T# a; JIPN industrial promissory note 工业汇票
3 B" l9 t; ~; t; @* _IPO initial public offering 首次发售股票 . f: Q: f) B8 v; ?
IQ import quota 进口配额
( X, f z1 T8 a, hIR Inland Revenue 国内税收 6 H3 S. Q- \' W6 g
I. R. inward remittance 汇入款项
; P+ [# X: a6 z4 yIRA individual retirement account 个人退休金帐户
' p4 e1 P5 p: N$ j. E, [! ]/ [IRA interest rate agreement 利率协议
7 T$ B- ]+ Z0 FIRR interest rate risk 利率风险 " F: L; K5 M$ q& u& u. }" d
IRR internal rate of return 内部收益率 , A _; n: J6 u' m0 d8 ^
irred. irredeemable 不可赎回的
( _, ^3 L3 n* Z8 I/ \IRS interest rate swap 利率调期
; W8 l; c7 P2 G3 jIS International System 公制度量衡 8 O4 e* U: H5 c( d6 r
ISIC International Standard Industrial Classification 国际标准产业分类
- P6 o# t6 [& t9 RIT information technology 信息技术 b0 F* C: P; d4 ^' J# z$ ~
IT international tolerance 国际允许误差 V+ d; H& \( E" m! P8 X/ V
I/T income tax 所得税 2 {2 x) T" I( m8 D6 |$ J _" e2 D% J
ITC investment tax credit 投资税收抵免 ' [* ?6 }% B( T( D% N: a
ITO International Trade Organization 国际贸易组织 8 F0 [0 S) p4 B% ~+ q& R# W; y/ l: d
ITS intermarket trading system 跨市场交易系统 3 l l, L: q/ z5 T# Z r8 h" Q
IV investment value 投资价值 7 l) [3 r: @! U+ U- y; D/ o! G
$ o! ?2 Z- q" }% c5 y9 g n; n% S" { \8 p0 S
8 u# C. Y' s& z" y: D$ w9 A; R1 x1 l2 E: g5 A6 ~
6 f! v! p, e9 L) ^
J., Jour. journal 日记帐
; o; [- o/ `& `6 B v$ P. ?J. A. (J/A) joint account 联合(共管)帐簿 $ A; D: y& J; Q7 O
J. D. B. journal day-book 分类日记帐 8 w$ v( K. ^; K! `, M; n
J/F, j/f journal folio 日记帐页数
0 \! H0 Y% P. `: `: w& dJ. V. joint venture 合资经营企业 0 x6 w' J8 h3 `" V' f
J. V. journal voucher 分录凭单 : j4 Z& o( d- B; J
JVC joint venture company 合资公司 8 Z# a9 j5 M$ j/ z- {! r j* M) {
" q1 ]6 K( b" m1 i7 j
# y, I3 B9 s/ `1 j6 f
1 f) c4 c% y3 A0 R; |$ n
3 ?2 w4 D1 k7 I' O1 h' p0 I" X: G2 _3 b o# o) r5 ~, E
K. D. knocked down 拆散 # I; M+ F2 x9 G% P. N3 Q4 @$ J) X
K. D. knocked down price 成交价格 # t0 q# S8 I/ _2 P! j" c8 |
kg kilogram 千克
$ ]9 f# [( K% `: m. R u3 ~0 vkilom. kilometer 千米
- L5 @# D' z* I) B7 m) w" G7 Vkv kilovolt 千 伏 " t& @# ?' e& o* F D4 U, o
kw kilowatt 千瓦 ' b, ?, y% j% k q: p( z" K
KWH kilowatt-hour 千瓦小时
6 a6 T0 V# t6 y8 B' C# \% z1 l8 J; v% q1 |9 g
( x, ?. n1 _9 y0 h- `3 m5 K: ?' f9 p3 T, R) Y
2 k6 ^" a8 U6 I3 m3 v2 u6 i
E( u; W# c4 z0 y
L listed (securities) (证券)上市 0 g7 F. t1 t( f% W) g
L., (Led.) ledger 分类帐 4 \& h. j! k* e2 E/ A9 s
L. lira 里拉 " k8 v. O$ V) {) B8 c
L. liter 公升
7 W4 d7 G1 W2 a9 W& ?2 G8 PL. A. (L/A) letter of authority 授权书
4 J* ~5 g, `6 N* @1 X8 SL. A. liquid assets 流动资产
0 h# N3 i6 B, y5 lL. B. letter book 书信备查簿
4 L, {. B: V* Q' F, l: k% uLB licensed bank 许可银行
0 y* O* T& V' e! f$ Glb pound 磅 + i. k* e, G- @, Y ?! `
LC (L/C) letter of credit 信用证
6 z: d& L7 V4 e: x* j- FLCL/FCL less than container load/full container load 拼装/整拆 / ?6 s! s+ E2 Z& t& V, X. @! @
LCL/LCL less than container load/less than container load 拼装/拼拆 : `, O4 e, Z7 ^5 ~8 q9 `9 n+ r- a
L.& D. loans and discounts 放款及贴现
4 o0 {8 `- K1 rL&D loss and damage 损失和损坏
+ t' x1 O4 X% o# @8 Dldg. loading 装(卸)货
# A! o7 M5 l, T/ f$ t: rL/F ledger folio 分类帐页数
' _6 T3 T0 D6 C% D6 \& I: S! ?LG letter of guarantee 保函
* D* K' @( i0 ]1 G+ uLi. liability 负债 _, O8 f: v4 R5 Y! Y7 D
LI letter of interest (intent) 意向书
* m5 L8 B' K$ y, H6 \( C I( tlifo (LIFO) last in, first out 后进先出法
4 ^& O( I# e$ Q! j6 lL. I. P. (LIP) life insurance policy 人寿保险单
0 W. x% d4 n# O9 w3 k- ^6 m7 JLIRCs low interest rate currencies 低利率货币 6 |- n/ w8 p. ^
L/M list of materials 材料清单 9 H4 _7 v0 j" \" m- r
LMT local mean time 当地标准时间 & z6 u J. x; P7 @( e# o3 l4 R# \- H
LRP limited recourse project 有限追索项目 5 Y( q9 c0 s, V, v" E4 B
LRPF limited recourse project financing 有限追索项目融资
* e: T0 ]- [5 e$ I3 {l. s. lump sum 一次付款总额
5 l+ p- ?( `! f& }) @( C+ Vl. s. t. local standard time 当地标准时间 % t6 `3 K* F6 s( Q& y# R
LT long term 长期
) L( u3 g6 Z L$ o6 X1 x2 lLtd. limited 有限(公司)
4 q. l) v$ \, L& F5 t+ N' M/ d; b; t/ Z7 _9 `# c
3 v% {( O- l: k, `* g, @; _
" i3 C P: H+ L0 k$ i* @: _ H- M0 B9 z; s
0 M8 g" K4 V- E" q+ p% a: K
m million 百万
/ R" _- h4 W# F& I& G2 WM matured bond 到期的债券
" `5 }- R* q4 X8 r. {5 G5 kM mega- 百万 5 |) X& J" M6 ?4 v0 a# v
M milli- 千分之一
4 m; s |+ Z1 \( w$ i3 Y7 K5 J. vm. meter, mile 米、英里 ; V. m7 ^! [$ j3 }3 j
M&A merger & acquisition 兼并收购 , o1 S% u" c# g- u$ N- `: e% m; N
MA my account 本人帐户
7 J1 |& V, l" Y9 E) r% c6 QMat. maturity 到期日 ( E# l* w# W" x! N: u
Max., max maximum 最大量 , M; s4 n8 h9 `& l3 T' d
M. B. memorandum book 备忘录
2 n+ M( y) [ {4 k; XMBB mortgage-backed bonds 抵押支持的债券 ) v$ V0 h- a6 X( l3 T' G6 b. S. T, C/ h
MBO management by objectives 目标管理 ) z: ~1 k( b3 z# b3 E B
M/C marginal credit 信贷限额 % i/ B. S+ ~# m
m/c metallic currency 金属货币
! O9 Q( r( J. C% x! Y5 S7 @) V( NMCA mutual currency account 共同货币帐户
! A9 \0 H4 o1 g) F' \# x `MCP mixed credit program 混合信贷计划 8 t: z" d3 m# o; o9 b% g
M/d months after deposit 出票后......月
7 x8 S( p/ ~3 u$ C% E6 t7 W( {M. D. maturity date 到期日 $ N2 {0 s3 M8 ^8 O8 e; e2 X
M. D. (M/D) memorandum of deposit 存款(放)单
2 p. w& [+ w" Y4 zM. D. malicious damage 恶意损坏
2 f! T6 a( z7 ?+ D" mmdse. merchandise 商品
/ M& O5 v1 l0 R7 F$ yMEI marginal efficiency of investment 投资的边际效率 . Z* O, z# R5 Y
mem. memorandum 备忘录
; \6 b' P4 A; n: O6 |6 `MERM multilateral exchange rate model 多边汇率模型 ( n8 G' p; u) U7 l; i
M. F. mutual funds 共同基金
+ z7 u% n+ j& e7 A& \/ I DMF mezzanine financing 过渡融资
_8 f; ?7 _1 t" `mfg. manufacturing 制造的
7 D9 t: ~4 K: a% MMFN most favoured nations 最惠国
7 \6 V/ I) ~/ A5 e) G7 Umfrs. manufacturers 制造商 # {" c( C9 J; C; h
mg milligram 毫克 , p( B0 I: _' s! {4 |# m- [% E
M/I marine insurance 海险 9 _, T4 P0 A, ^" V
micro one millionth part 百万分之一 * s. W0 @8 T& ?. w* P
min minimum 最低值、最小量 5 V! ?9 b: B" ~
MIP monthly investment plan 月度投资计划
) d! \ C A; ?" tMk mark 马克 + R! w6 t8 \: r1 v& B3 {
mks. marks 商标
* t" Y3 M5 o1 k3 Y3 _/ w$ _mkt. market 市场 + X! F: o) w' z: l2 x% x
MLR minimum lending rate 最低贷款利率
$ C$ Q' }: F5 ~9 W4 }* N) gMLTG medium-and-long-term guarantee 中长期担保 * `# R) \9 R% n+ o7 ?7 _* A
M. M. money market 货币市场 6 n# E3 z+ E! W# p" E1 d
mm millimeter 毫米 6 |% C) I# I( ]+ y) s& T
MMDA money market deposit account 货币市场存款帐户
/ N4 I+ U& V9 b% v) ]MMI major market index 主要市场指数 / D$ ~) S1 o: t" g$ b% U
MNC multinational corporation 跨(多)国公司
2 \$ h, x/ ?6 IMNE multinational enterprise 跨国公司 ! K. f1 `( U+ I5 [" F
MO (M. O.) money order 汇票
. F- [) j6 @6 D; @0 Jmo. month 月
. h" I1 P- z( F* OMOS management operating system 经营管理制度 & t; I0 L6 w3 c; B' `3 E! d( t. ?
Mos. months 月
5 p$ L) r# Z- iMP market price 市价
+ a( c- n# j! t! W7 Z+ NM/P months after payment 付款后......月 7 x: j3 b3 ?$ Y
MPC marginal propensity to consume 边际消费倾向
# K" w1 l2 i2 }- `- v5 UMrge.(mtg. ) mortgage 抵押
; _: R! u/ x% i4 i3 DMRJ materials requisition journal 领料日记帐 * a5 p; B6 s* x
MRO maintenance, repair and operation 维护、修理及操作 ( N6 x7 q" u- I4 I
MRP manufacturer's recommended price 厂商推荐价格
; ?+ p6 L; W7 \$ X3 ZMRP material requirement planning 原料需求计划 ) R' @. K* B: H3 i6 m8 O
MRP monthly report of progress 进度月报 - v+ @8 d& ^; f, v9 }; r# p
MRR maintenance, repair and replace 维护、修理和替换 5 B8 A+ x4 s$ G" L ]
M/s months of sight 见票后.......月
$ T* ]# A! N0 t2 f; x0 t% omsg message 留言 , v3 m- t8 l; [
MT medium term 中期 ' p. Q4 V% g0 |# U) @" {+ d
M/T mail transfer 信汇 4 j! J$ |8 y: c s7 H
mthly monthly 每月
" K, X$ |9 r" gMTI medium-term insurance 中期保险 ( z0 K% J/ @6 f8 B K
MTN medium-term note 中期票据 - ~$ d& P% o1 k* P
MTU metric unit 米制单位 1 X# r y. E+ ?
6 R+ @. ^# f) |. c# i( P7 p, x
" P% B" H3 ?2 [) h1 _: h
: R; O7 V0 P# D3 Q7 o4 m( l) s7 I3 u
2 r2 M( t2 {6 S6 v0 N) @
3 I& |# x% c( o+ n9 N9 X6 M0 q% gn. net 净值
/ Y4 S% ~2 f4 G' ?; n0 qN. A. net assets 净资产 . R8 D6 Y* R9 a" g6 B. `2 j: ~
n. a not available 暂缺
* l f& g3 H0 W9 c0 eN. A. non-acceptance 不承兑
& Q" h$ X+ R+ K/ RNA not applicable 不可行 & L: K* R& M' Q1 y" z0 @' ?
N. B. nota bene 注意
3 Y: s6 Q: F; F5 s0 HNC no charge 免费 3 W: R9 F# D1 |
N/C net capital 净资本
1 O) u2 j2 T1 w5 t7 { }n. d. no date 无日期 ) `8 t6 D+ L9 {' \' W; M/ P2 u
N. D. net debt 净债务 3 k) \2 n( N+ N! q, e5 |; u' |
n. d. non-delivery 未能到达 " N5 A: Z! ^! [" `& F* e
ND next day delivery 第二天交割
! Y- }( ]4 E9 ^* i6 ^! {* |NDA net domestic asset 国内资产净值 ' T. [* n- A, _6 R1 l( Y
N.E. net earnings 净收益 ( ^: a# a! O# `
n. e. no effects 无效
" V: E+ M1 ?) ^# y( ?% J$ [n. e. not enough 不足
% n, C0 [ S: Hnegb. negotiable 可转让的、可流通的 $ j; J0 {4 q2 U+ R
Neg. Inst., N. I. negotiable instruments 流通票据 ) @( Q2 d2 T; l/ Q" ^
nego. negotiate 谈判 5 F0 X3 j+ ]* m& p' p$ {3 L
N. E. S. not elsewhere specified 未另作说明 $ e8 T0 k# u y+ z1 w% O
net. p. net proceeds 净收入 2 d e) A# N2 l' m- u
N/F no fund 无存款 4 [7 b1 r6 U1 D0 e: C
NFD no fixed date 无固定日期
8 b! b/ w9 ~8 n* {' Y8 WNFS not for sale 非卖品
& Z' u7 i' _! G8 rN. G. net gain 纯收益 ! O2 G% F9 Y& o! f
NH not held 不追索委托
6 X2 T: E9 r2 O: h+ lN. I. net income 净收益
) ], c9 e7 H7 ?, X4 lN. I. net interest 净利息 * I8 e4 E, p" W7 p6 Z3 C
NIAT net income after tax 税后净收益
6 ?# t, I0 t/ G f: n, PNIFO next in, first out 次进先出法 ; Q& h, Q+ P& U( V/ u+ ~1 x" O
nil nothing 无
9 x5 [/ G5 X" ZNIM net interest margin 净息差 ' q% i" Y( F5 X2 f- n7 |. w
NIT negative income tax 负所得税 $ L# o, S( K' a/ N4 N; o
N. L. net loss 净损失
/ c3 _) W( n2 z& p* lNL no load 无佣金
4 [; p- L& ^- R2 Kn. m. nautical mile 海里 6 y8 S, n O4 w! N& g2 y8 w
NM no marks 无标记 4 {0 S0 G1 L" Q1 d4 t( E" G& W
N. N. no name 无签名 ( ^/ s' E5 R+ I4 l
NNP net national product 国民生产净值
- p, k! |& s* _ N! V4 _$ \" ~NO. (no.) number 编号、号数
c7 f8 b2 y u) B. Q2 bno a/c no account 无此帐户 3 T" `# n3 }, c: E7 H: x' U
NOP net open position 净开头寸
3 |4 w& I* s) ~" `8 l8 SNOW a/c negotiable order of withdrawal 可转让存单帐户
' X# t' @( i! C+ M2 @N/P net profit 净利
# k4 G) @+ V- l/ u) O5 `+ zNP no protest 免作拒付证书
2 R( |4 `4 n" m: |: r( nN. P. notes payable 应付票据 + _2 o! m; H# l% {' ~
NPC nominal protection coefficient 名义保护系数
6 k* i/ ]4 B" G D- O( }) \, t' ZNPL non-performing loan 不良贷款 . R6 M8 M5 K* b7 J
NPV method net present value method 净现值法
d. J' P4 { R, i- SN. Q. A. net quick assets 速动资产净额 ) Q5 k& M' d1 ^. u2 ^' B! \1 L3 M
NQB no qualified bidders 无合格投标人 ! n) s) s: b+ ?/ f
NR no rated (信用)未分等级
. W: l2 E2 s- b9 b8 q- Z9 wN/R no responsibility 无责任
* F, O C8 v4 I6 [5 \' @N. R. notes receivable 应收票据 8 u2 `" L# u: o. { S
N. S. F. (NSF) no sufficient fund 存款不足
' v5 a) Y9 K9 |2 SNSF check no sufficient fund check 存款不足支票 8 s3 x5 u, o/ j, d% b
nt. wt. net weight 净重 + v% F8 r0 ? M0 b/ d1 E1 J
NTA net tangible assets 有形资产净值
! j" `( }. z% a& {NTBs non-tariffs barriers 非关税壁垒 & |$ }0 O+ W6 Z# g
ntl no time lost 立即 . |& X) Z( K: R$ Q6 u# I
NTS not to scale 不按比例
! B" N5 A6 i; bNU name unknown 无名
4 f6 L; G1 h7 L, R$ u- N. SN. W. net worth 净值 7 S( V% b( u; b# ~: _
NWC net working capital 净流动资本
& X5 m: H3 R: S* z/ T8 `NX not exceeding 不超过
6 b# F9 ~) g; [+ T+ CN. Y. net yield 净收益
9 @- D+ i# c# bNZ$ New Zealand dollar 新西兰元 & g" @3 o. k M: q
! e9 T0 O" @' g8 Y+ t5 \. g, a
" s1 S" t2 `$ K3 A; h# C; N4 y8 }7 t+ {
" ~3 W# T, l3 E C
5 t6 T+ K$ o, f( ^ ]/ Q9 O) ]
o order 订单 / G M, i: a& U1 B Q' j
o. (O.) offer 发盘、报价 ( i- w7 L3 W1 y+ v [7 S
OA open account 赊帐、往来帐 4 O+ l5 Q/ J# h
o/a on account of 记入......帐户 + T8 T- [" U/ m* x/ A" ~! j
o. a. overall 全面的、综合的
/ X% D( u5 C; n# z5 _- hOAAS operational accounting and analysis system 经营会计分析制
& E) [1 s* ]( H% e- lOB other budgetary 其他预算 1 O; ]; u7 N- s+ }6 S |7 q7 r
O. B. ordinary business 普通业务
& \$ l4 j, }# mO. B. (O/B) order book 订货簿 # a% l+ n$ _& y
OB/OS index overbought/oversold index 超买超卖指数 * {2 O2 p6 _4 e$ w5 d
OBV on-balance volume 持平数量法
/ R" K6 ~5 W7 _5 y4 n* d6 F+ e6 f! Yo. c. over charge 收费过多 & {1 h! b1 [; Q! Z1 r
OC open cover 预约保险 5 V# K, g9 j- Q/ `) c
o/d, o. d.,(O. D.) overdrawn 透支 ' b/ P+ c* m' R3 c* N# L/ g N7 C. Q
OD overdraft 透支 , }" B# L$ @6 Q& n7 d: ?$ G d
O/d on demand 见票即付
$ y6 W+ q! ~8 Y; H/ hO. E. (o. e. ) omission excepted 遗漏除外 : Y% z0 D7 `$ o6 B" U
O. F. ocean freight 海运费
9 J, }( O9 A: L" I6 N% t5 ?. _$ hOFC open for cover 预约保险 2 K/ O0 K7 b5 `' i* h; t
O. G. ordinary goods 中等品
& K9 |( I+ L2 C' S6 G& Q4 Z% ]) l) YO. G. L. Open General License 不限额进口许可证
$ ]* r/ E- ~. UOI original issue 原始发行 8 B6 i# R6 q6 n. G
OII overseas investment insurance 海外投资保险
( J2 r$ Y4 \1 V0 |ok. all correct 全部正确
" s5 ?1 E* E) D8 Y" R4 Uo. m. s. output per manshift 每人每班产量
5 p+ s- o* C( q3 |O. P. old price 原价格
( [# ?0 n7 L) R. Q' w# S1 WO. P. open policy 不定额保险单 " b$ k! f& V( K# C
opp opposite 对方
; r" B0 d/ _) `% a( i1 q! `opt. optional 可选择的
$ j- F9 D3 c4 L0 K7 @ord. ordinary 普通的 + } B5 o3 r8 W6 j6 L$ Z$ K
OS out of stock 无现货 + s' r/ n8 Q0 E( o5 `
O/s outstanding 未清偿、未收回的 0 E% l/ |# t$ @3 z
O. T. overtime 加班
) z& O: t0 ^6 K: k8 ~2 m/ m1 yOTC over-the -counter market 市场外交易市场 9 W( K' s2 W! f6 h7 V ?( Z
OVA overhead variance analysis 间接费用差异分析 7 x3 K8 p7 z: |4 e
OW offer wanted 寻购启示 # D# |7 y! E+ M2 K& A; H x
OWE optimum working efficiency 最佳工作效率
4 b2 W2 M+ l! |0 H9 doz ounce(s) 盎司 6 V/ m+ H" |' ]( c# s
ozws. otherwise 否则 3 q4 x, c e: B
! I2 R% V# Y( s+ }4 s0 ^& w5 m$ K7 s8 |- |4 w/ x! K1 f( o4 v
; ^; `. e4 r* ^2 `, e+ f5 l
: ^7 N! R. {7 W' u* e; W
# ~& c% t! |" U! B7 qp penny; pence; per 便士;便士;每 * M. z3 V2 g* _0 G; v+ n1 Y! o
P paid this year 该年(红利)已付
/ g, m' R/ {; j/ b2 E; t0 np. pint 品托(1/8加仑) & |0 X% a8 ]9 r7 y" w
P.A. particular average; power of attorney 单独海损;委托书 ! |+ V4 X! H0 e9 |" c7 L! q
P.A. personal account; private account 个人账户、私人账户 I% B' @* C( {( ?& c
p.a., per ann. per annum 每年
: u; D& R5 ^; Z( X1 V0 jP&A professional and administrative 职业的和管理的
: O3 H) O/ R0 r) ^! oP&I clause protection and indemnity clause 保障与赔偿条款 , h, [, B g) ^& V; B8 o- X; P
P&L profit and loss 盈亏,损益 + M! _* p9 X8 r/ ?, c0 O
P/A payment of arrival 货到付款 " N4 r0 Q( v# d
P/C price catalog; price current 价格目录;现行价格 2 d* g; K( f" i* N
P/E price/earning 市盈率
! ^& o6 ~/ A/ O) _# p0 PP/H pier-to-house 从码头到仓库 ( s$ C, j0 y- K7 K/ I8 P" p! {- F
P/N promissory note 期票,本票 " j1 L1 ?( y3 V( S8 ^( U
P/P posted price (股票等)的牌价
/ d* N1 x. r* y% sPAC put and call 卖出和买入期权
7 i/ s' H" t! N, ~; }& Z. Tpat. patent 专利
9 t( @7 y1 Q; `, p0 nPAYE pay as you earn 所得税预扣法
$ G( ~8 t# S: L% \- P) wPAYE pay as you enter 进入时支付
' ?# T. x) T7 c2 A ~PBT profit before taxation 税前利润
* X9 `9 u; n. ^pc piece; prices 片,块;价格
, k6 R6 s i8 _- Epcl. parcel 包裹 1 S. o& b$ W6 b
pd paid 已付
; K9 P& L6 `5 r) wper pro. per procurationem (拉丁)由...代理 3 O& C7 y5 N) k6 Y" m
PF project finance 项目融资
/ n6 ~! `* z6 _% m% iPFD preferred stock 优先股 # [: i" Z/ v3 E# ]. M7 p% y
pk peck 配克(1/4蒲式耳) % {% _1 h) Y5 ^3 R+ E# v7 c
PMO postal money order 邮政汇票 4 I$ x$ |' C+ w0 D7 w" n
P.O.C. port of call 寄航港,停靠地
) Y8 t% x( J* s x% EP.O.D. place of delivery 交货地点
8 G# V% a! P: j% iP.O.D. port of destination; port of discharge 目的港;卸货港 # q& @ z7 r% w
P.O.R. payable on receipt 货到付款 , U* a, X5 v; ~$ d0 g. G3 H
P.P. payback period (投资的)回收期
: c" x. s$ U5 V9 m1 O3 k1 v6 `P.P.I. policy proof of interest 凭保证单证明的保险利益
4 Y6 W. S7 m3 _POE port of entry 报关港口 ! o; }8 L' x! y- U' w
POP advertising point-of-purchase advertising 购物点广告
9 S0 B6 H4 B0 \' T$ L3 ePOR pay on return 收益
$ E6 c3 P8 H nPR payment received 付款收讫 + @- C+ W2 D8 d. {
PS postscript 又及
6 m$ T' z# a( x4 T* @0 D) vPV par value; present value 面值;现值
; j3 d7 b. V1 x! c( [: Q
( d7 O) c% Y! A' I6 {) u
2 \/ X: x1 V% T C7 g$ O q9 h4 I: O0 \) X8 H+ |' l, s
* J& m7 K( u8 \! b/ ]! |3 m
1 W, X/ f3 n& T$ r; P$ Y z; ^" o5 [q. quarto 四开,四开本
# N4 r) f4 b, V' [! H) s8 Y6 R: VQ. quantity 数量
# b8 |( P% Z; e! U0 m* L1 {QB qualified buyers 合格的购买者
( y+ d2 K! U' T" t, D* e' wQC quality control 质量控制
1 |: g9 Q3 j1 O7 ~QI quarterly index 季度指数 ) F7 r# ]! {% K2 A
qr. quarter 四分之一,一刻钟 % D3 `4 I2 E" P) w8 G2 f+ T
QT questioned trade 有问题交易 2 F4 D3 p9 `6 l/ f# A; I( ?2 g; D
QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托 $ Y# f( P9 }( t( I
quad. quadruplicate 一式四份中的一份
7 S6 |" J2 B1 T1 H; d' j+ }quotn. quotation 报价 ; [1 P9 t9 D: \% I' Q1 g
q.v. quod vide (which see) 参阅 : o/ N& z7 {' {5 {
q.y. query 查核
4 ?' K# P; Y# ~$ o) S* j
% Y2 {% m: J) w' k
+ d( Y" X8 [0 ^% X d& F6 } ]" G X# d
- J1 y) J; f2 |0 d1 Y" {* c3 X: G' b# Q2 b1 ?
R option not traded 没有进行交易的期权
; W- T7 }! G) J1 _R. response; registered; return 答复;已注册;收益 : i/ X0 C& f4 k! B& m+ v
r. rate; rupee; ruble 比率;卢比;卢布
* \+ L# m) }0 o: BRAD research and development 研究和开发 * H& I; i& d% z: n; D" N. `
RAM diverse annuity mortgage 逆向年金抵押
3 m* i) [1 U* M/ p3 K( V. eRAN revenue anticipation note 收入预期债券 - A( I% J' q& k1 Z6 H- b* o5 U
R&A rail and air 铁路及航空运输 5 y8 B+ L, H; E6 r
R&D research and development 研究与开发
# I' Y4 l( P2 Y. KR&T rail and truck 铁路及卡车运输 , f7 F" h v1 c- ~4 f
R&W rail and water 铁路及水路运输
$ p) k* T' W) ?2 y, Y( K4 |R/A refer to acceptor 洽询(汇票)承兑人 E4 C$ {( u$ I0 s0 g
R/D refer to drawer (银行)洽询出票人 - K, _5 M4 [0 W7 i5 k
RB regular budget 经常预算 5 n9 C" j, g2 q: U; u' W1 k
RCA relative comparative advantage 相对比较优势 , @5 q* n" `. K1 _) s' |
RCMM registered competitive market maker 注册的竞争市场自营商
- a* u0 F8 v: j. P; Mrcvd. received 已收到 ) S5 }' d8 ]* F& f" o
r.d. running days=consecutive days 连续日 . x9 a( W3 \. X0 k8 Q
RDTC registered deposit taking company 注册接受存款公司 ; u# \# @; g! {' w* i
Re. subject 主题 ! g4 Z/ s2 Q1 c: A* }
re. with reference to 关于 3 j, N, q6 k4 n
RECEIVED B/L received for shipment bill of lading 待装云提单
, Z& w: Y4 h& p# M5 H1 Q' `REER real effective exchange rate 实效汇率
' V C @. a# s2 v; h$ q! Vref. referee; reference; refer(red) 仲裁者;裁判;参考;呈递
7 N# S) ^. g5 h" x" i9 ~1 n0 L1 uREO real estate owned 拥有的不动产 0 w) E0 k5 v1 p/ r, k3 G
REP import replacement 进口替代 1 b. t8 m% t3 i
REP Office representative office 代办处,代表处 ! N# [0 q+ A& w) T9 }, F. W2 T- R
REPO, repu, RP Repurchase Agreement 再回购协议 ( R6 ~& o+ F$ a8 Y
req. requisition 要货单,请求
- K" b! h5 o" U9 ZREVOLVER revolving letter of credit 循环信用证
" Q3 p" I3 L% j" d' \1 W1 ^REWR read and write 读和写
3 b# \7 }7 Z" r7 g7 `8 G: sRIEs recognized investment exchanges 认可的投资交易(所)
3 B: I0 {9 q( M4 b$ x2 c6 \Rl roll 卷
: T2 Z. b/ F# y" t& i8 rRLB restricted license bank 有限制牌照银行
! j$ S5 c j) e7 n2 p* n h, DRM remittance 汇款 ( B# n$ e2 x4 G/ t" K n* d( ]4 ^- F
rm room 房间
j L2 u( f) q& I. ?% ERMB RENMINBI 人民币,中国货币 7 T9 ]* J# d/ c) T; i) k9 w
RMS Royal Mail Steamer 皇家邮轮 / ?1 M. i) K% B6 E- B
RMSD Royal Mail Special Delivery 皇家邮政专递 ' Q, J. g* M& y+ ?
RMT Rail and Maritime Transport Union 铁路海运联盟 4 t, z& t# W4 |) |3 u3 B
ROA return on asset 资产回报率 2 b% n& d, b- j! k3 }# X
ROC return on capital 资本收益率 & B& O- U: c# Y6 b
ROE return on equity 股本回报率
6 Y5 [& [! W1 p5 N1 U! TROI return on investment 投资收益
' J- Q* ]* Q' O" }ROP registered option principal 记名期权本金
! m* {9 Z9 D- F/ q" Xro-ro roll-on/roll-off vessel 滚装船
# e2 n8 z: @' i8 t( kROS return on sales 销售收益率 0 F) j* v+ ^8 y" n6 I" {
RPB Recognized Professional Body 认可职业(投资)机构
# L+ I- m5 i; w$ b! p+ iRPI retail price index 零售物价指数 3 K8 O) K0 C! M* j" O7 {
RPM resale price maintenance 零售价格维持措施(计划) ! w; Y: q4 x3 i2 w4 H* }9 Q9 m6 v
rpt. repeat 重复
9 [# G( F; {. S$ F" J4 FRRP Reverse Repurchase Agreement 逆回购协议 6 |! b8 I2 ~3 d. f$ w) {
RSL rate sensitive liability 利率敏感性债务
* \* J; i0 F' P, H. Z( A* [3 fRSVP please reply 请回复
2 ]) b- P$ {* `: l. SRT Royalty Trust 特权信托
K, M. j- Y" ^8 {RTM registered trade mark 注册商标 5 `8 x( ^* t" z: K
Rto ratio 比率 9 x- B" ]. D* E
RTO round trip operation 往返作业 + C7 ]5 C* C: C( y
RTS rate of technical substitution 技术替代率
" m! Q0 _( i2 V7 L% MRTW right to work 工作权利
4 B/ m' Q! t1 X; y! e- p% tRUF revolving underwriting facility 循环式包销安排 7 B; t& w8 a$ W: s
RYL referring to your letter 参照你方来信 ) ^ R# v9 b: e8 s0 ^+ \% \" G
RYT referring to your telex 参照你方电传 & B) P( d6 f& m9 U# Y2 v) e- J
3 n# Z% n+ s7 ~# M5 E6 ? q
/ U" O0 ~$ ?( V: l9 @
! K3 ~/ h' X3 J7 k7 N) G
6 e8 D( A [' D4 c2 D( {9 I
* ^! f( G \0 P/ I/ \S no option offered 无期权出售 ( i* l2 ^/ h" n( i) a
S split or stock divided 拆股或股息
1 F8 [% o3 R# qS signed 已签字 ( J7 Q _8 R; J1 {, B7 @
s second; shilling 秒;第二;先令 ! ~& |2 E! N4 s3 Q4 a; ]) W
SA semi-annual payment 半年支付
* s# F; a/ p9 y% S& n0 A5 d/ _$ PSA South Africa 南非
, P4 \* o, o1 X" f( ESAA special arbitrage account 特别套作账户 : l3 r6 o5 C9 ~/ F% T1 M
SAB special assessment bond 特别估价债券
u; f, Y9 _5 E, J: y0 y0 }" Psae stamped addressed envelope 已贴邮票、写好地址的信封 & _9 n, _6 n6 Q5 V4 ^0 b$ b- c; A
SAFE State Administration of Foreign Exchange 国家外汇管理局
* [$ N* R5 B- v$ kSAIC State Administration for Industry and Commerce (中国)国家工商行政管理局 ; W$ g7 C' \/ N3 ]
SAP Statement of Auditing Procedure 《审计程序汇编》 / g8 E: }- [) Q
SAR Special Administrative Region 特别行政区 a* Z7 m$ ]4 {# C4 c& e: J
SAS Statement of Auditing Standard 《审计准则汇编》 1 L1 X; q# u% o# v
SASE self-addressed stamped envelope 邮资已付有回邮地址的信封 6 b' R6 Y U) D
SAT (China) State Administration of Taxation (中国)国家税务局
: Q, D4 m; P2 S! Z7 U, YSATCOM satellite communication 卫星通讯
3 I( Z! _" ?8 u2 I7 ?* BSB short bill 短期国库券;短期汇票 2 n( J6 d, c9 _/ b W
SB sales book; saving bond; savings bank 售货簿;储蓄债券;储蓄银行
/ M; ^; N, E0 O, k P" TSBC Swiss Bank Corp. 瑞士银行公司
8 y5 s6 @3 Q3 V4 [SBIC Small Business Investment Corporation 小企业投资公司 3 i6 Y& ]% }( {$ a/ j
SBIP small business insurance policy 小型企业保险单 4 J7 c3 D# v8 n- X
SBLI Savings Bank Life Insurance 储蓄银行人寿保险
7 {% w2 w+ F" Y; P/ @( g) hSBN Standard Book Number 标准图书号
8 S, H& ], ~" K6 l: ~# mSC sales contract 销售合同
" I8 i! F- n- ]sc scilicet namely 即
v- Z# p" O8 A0 ySC supplier credit 卖方信贷 9 U- s" \; H" c. I
SCF supplier credit finance 卖方信贷融资
? v" ~: m& I- I- O7 MSch schilling (奥地利)先令 0 ?" S+ |& ~+ A$ M. z5 c- _
SCIRR special CIRR 特别商业参考利率
3 B, u J8 L6 \5 @SCL security characteristic line 证券特征线 2 ~: u1 i% l/ n! [+ s
SCORE special claim on residual equity 对剩余财产净值的特别要求权 7 @& O. J* G3 P. l$ f% s
SD standard deduction 标准扣除额
( e! h' ]' i% ~' b) S4 E% Q0 ySDB special district bond 特区债券 , Z- G/ H6 n3 A9 H1 W# _0 i) [
SDBL sight draft, bill of lading attached 即期汇票,附带提货单
& y+ {- G+ H8 S" N& n: ~! J" ZSDH synchronous digital hierarchy 同步数字系统
7 }- v2 A, X4 C+ t1 ^9 _SDR straight discount rate 直线贴现率 ! K. B D* A ?; W8 }8 L3 L! ^% T
SDRs special drawing rights 特别提款权
, p6 f" [$ N# s$ O5 uSE shareholders' equity 股东产权 ; u6 P# i/ P+ e, r! f' |
SE Stock Exchange 股票交易所
, `0 a1 _' r4 V7 w1 F5 L2 q- ?SEA Single European Act 《单一欧洲法案》
: D6 D' y/ h; F+ A7 m kSEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施 $ t$ s2 O0 ~4 ^; |8 d" d& J3 F
SEATO Southeast Asia Treaty Organization 东南亚公约组织
a8 O1 Q' h1 ]" P( Vsec second(ary); secretary 第二,次级;秘书 3 X7 s7 G- p6 p) d4 `
sect. section 部分
0 u* O3 G- b' m* L0 k+ RSen senator 参议院
+ m4 I/ P7 b; y, h4 H9 D; m! rSept. September 九月
0 L2 p D/ x8 d4 f I0 ^. f6 uSET selective employment tax 单一税率工资税 ' c, i1 G# J0 a* S; s
sextuplicate (文件)一式六份中的一份
5 s5 {3 K* v3 t6 i' { h/ aSEC special economic zone 经济特区 & h, [; L3 v4 @2 ^, c H8 F) U
SF sinking fund 偿债基金 3 f- u2 ?4 y; R7 Q
Sfr Swiss Frank 瑞士法郎
2 v( x' [. F# I% S: k; eSFS Summary Financial Statements 财务报表概要
: }; S N$ n# X# M; u; _- Psgd. signed 已签署
0 \/ ^0 d" \# E' M3 B: _' CSHEX Sundays and holidays excepted 星期日和假日除外
) r+ j! B( B9 @2 lSHINC Sundays and holidays included 星期日和假日包括在内 0 O% N/ u4 d& I7 q6 i% Z. a
shpd. shipped 已装运
" ?: n/ _% `$ i6 |shpg. shipping 正装运
; c) e( _) O7 g( ishpt. shipment 装运,船货 - n/ q) I6 S* r* X* x/ Y
SI Statutory Instrument; System of Units 有效立法;国际量制
3 U4 E3 y8 H+ ySIC Standard Industrial Classification 标准产业分类
2 `6 G/ n6 @2 K6 Z# D, ~. o+ pSIP structured insurance products 结构保险产品
1 Z- p: p$ V' b4 X4 Y5 jSITC Standard International Trade Classification 国际贸易标准分类 3 F. y7 D: m9 f, z1 R, E3 n
sk sack 袋,包 # z+ I7 F1 x; h9 K3 K, o- y! ?/ B+ v. t
SKD separate knock-known 部分散件 9 F) {9 L" I2 f+ k# u. f1 I
SLC standby LC 备用信用证
# J2 C7 a( Z5 TSMA special miscellaneous account 特别杂项账户 ( \9 j+ D, a! }4 J7 N" ~
SMEs small and medium-sized enterprises 中小型企业 / ^7 _, d& {; R& t3 m4 d% [
SMI Swiss Market Index 瑞士市场指数 4 i) ?, O! A, }0 {9 x5 a- J
SML security market line 证券市场线
$ g5 V! J( h$ z; JSMTP supplemental medium term policy 辅助中期保险
1 M+ X% U! o& h/ R/ ]; CSN stock number 股票编号
, S, a+ d; D1 ^$ _Snafu Situation Normal, All Fouled Up 情况还是一样,只是都乱了
9 [- J( G! o- C" o$ X& z: B3 ^SOE state-owned enterprises 国有企业 4 `0 ?* h8 u9 i5 W
SOF State Ownership Fund 国家所有权基金
+ p! a1 l* S" ]+ Q/ Y4 L0 isola sola bill, sola draft, sola of exchange (拉丁)单张汇票 * D' b1 [4 `" |! e: k/ W# M
sov. sovereign 金镑=20先令 ) _+ n% K0 k. G% U6 @$ U( A
SOYD sum of the year's digits method 年数加总折旧法
, |" X& F1 n+ \) {8 H" B1 E. Sspec. specification 规格;尺寸
5 G8 y. m1 C/ M g; ~0 T8 jSPF spare parts financing 零部件融资
# M9 `8 H: A5 T5 C2 c* M2 F& hSPQR small profits, quick returns 薄利多销
& Q& J8 r' d& g) `SPS special purpose securities 特设证券 3 Y6 w6 {9 c3 [' I
Sq. square 平方;结清
k% t) u! c; ? j; Z. ^SRM standard repair manual 标准维修手册 2 h7 _. ]& k( c d4 p" ?6 Q
SRP Salary Reduction Plan 薪水折扣计划 7 o8 A6 _! F4 b# }; J5 S3 u
SRT Spousal Remainder Trust 配偶幸存者信托 1 [4 E# Z7 Z+ w! A5 \8 I' B
ss semis, one half 一半 $ ]6 }' Z+ l! f2 Q. k) L, q
SS social security 社会福利 - Q5 p- Q, z& x& l( ?
ST short term 短期 ; ~* C/ t& |- e
ST special treatment (listed stock) 特别措施(对有问题的上市股票)
. r6 z3 u e5 FSt. Dft. sight draft 即期汇票
7 C# {6 \8 F* g3 ?8 wSTB special tax bond 特别税债务
: P6 [9 f( Y: n& e, `, H1 gSTIP short-term insurance policy 短期保险单
2 r2 I- V1 v, c$ Usub subscription; substitute 订阅,签署,捐助;代替
( s' ~0 B3 w7 c3 [Sun Sunday 星期日
+ v7 ?: b5 x8 A4 q$ t, w8 osund. sundries 杂货,杂费
q: f( v8 `$ P- t1 V6 k: p1 ?sup. supply 供应,供货
2 |. k L" R4 ^2 Q' A5 s- k% ~/ R8 ~( ^. m5 a9 n
" R' G6 j. S3 [4 \- T
/ b2 a9 x# S% H9 M# L8 \
3 e7 m( O2 A* z1 n, u' n" V5 M3 b: S+ D, o8 V; a, b9 {" ?
t time; temperature 时间;温度
- N4 }! Q3 N! \5 DT. ton; tare 吨;包装重量,皮重
( G) N9 \; U3 W1 d$ C; M( z0 ^2 XTA telegraphic address=cable address 电报挂号 1 K6 I8 H4 I u
TA total asset 全部资产,资产 . N! X6 Q* V# \
TA trade acceptance 商业承兑票据
( Q3 }( {' i) f, n1 TTA transfer agent 过户转账代理人
) t6 T9 }0 e! N& M9 D3 i0 }TAB tax anticipation bill (美国)预期抵税国库券 * g# j2 E0 O/ {( C
TACPF tied aid capital projects fund 援助联系的资本项目基金 / c3 j) z1 \8 j- q. q' R
TAF tied aid financing 援助性融资
/ N5 g0 o* z# i5 o8 _TAL traffic and accident loss (保险)交通和意外事故损失 0 @) j/ R$ ~1 c1 T0 y$ |, s/ W% W! y
TAT truck-air-truck 陆空联运 . b `, S' k8 }5 w9 S- t
TB treasury bond, treasury bill 国库券,国库债券 0 R0 y" b7 u3 L9 \7 x+ o; J
T.B. trial balance 试算表
0 `8 V1 ~0 L6 h4 P6 O6 Wt.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知;待同意;待宣布;待安排
$ o; I3 }" w8 s7 a- V. w' N& Vt.b.d. to be determined 待(决定) # g- [4 p- T9 B% t# G% q; N
TBD policy to be declared policy 预保单,待报保险单 : |( p0 |" E P8 e) O$ f4 C
TBL through bill of lading 联运提单,直达提单
/ Q8 B9 q8 l& _7 JTBV trust borrower vehicle 信托借款人工具(公司) 1 H) |4 C& I0 e! [& a3 q' |% I
TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司 & T/ a$ ~3 j# Z, ]
TC tariff circular 关税通报 % Z0 l% E( F0 T" D: N |
TC telegraph collation 校对电报
: h' J; Q# m1 P; G9 qT.C. traveler's check 旅行支票
, } ]2 a) [' _ w! rTCI trade credit insurance 贸易信用保险
: P7 y: i/ D% S G( Z7 X( @TCIC technical credit insurance consultants 技术信用保险顾问 B) h, B& |) h
TCM traditional Chinese medicine 中国传统医学,中医
7 L- D3 `( ~5 r/ {. x/ V( r7 G: z- l' zTD time deposit 定期存款
9 C) ]1 @+ e' I( p CTD Treasury Department (美国)财政部 / A! C; P' p' h4 c* T% K. @" K
TDA Trade Development Authority 贸易发展当局 $ S. [& @, G2 w6 F6 _
TDC technical development corporation 技术开发公司
" O$ |2 k& w* U$ N* KTDC Trade Development Council (香港)贸易发展局 3 e- ^- A& e, Z
TDR Treasury Deposit Receipt 国库券存据
( D4 q" B- b7 n+ ?5 F, VTech technical 技术的 ) o0 E5 \ |# |, R8 u
Tel. telephone number 电话号码 ! Y- a9 v) D2 g# C; b( H
telecom telecommunications 通讯
4 P3 X* \+ u* E+ q* m3 ?; Etemp temperature; temporary (secretary) 温度;临时(秘书) 4 ~0 E2 f7 [0 G) I8 S
TESSA Tax Exempt Special Savings Account 免税特别储蓄帐户 ! f8 J3 t5 @1 G! M5 y: U6 v
TEU twenty-foot-equipment unit (货柜、集装箱)20英尺当量单位 ( B! d+ w1 U- v! L
TF trade finance 贸易融资
& p- _& W1 l% T; y& E+ |t.f. till forbid 直到取消为止
% @3 x6 G" {% Utgm. telegram 电报
' _1 S! ~ a: M2 L) O, o0 ethree T's type, terms, technique 交易三要素,即交易类型,交易条件,销售技术
' t9 \+ s4 Z* ]+ S% x- [thro., thru. through 经由,通过
* n: o+ j% c3 c3 X& q7 u( bThu. Thursday 星期四 7 U# a4 I' Y* U# A/ r3 T
TIP to insure promptness 确保迅速 , |9 `+ j [9 h( W; k" H7 _
TIR carnet Transports Internationaux Routier (法国)国际公路运输证
5 Z- R0 V% n r$ i. Ztks. thanks 致谢,感谢
% I F) l) E V9 |1 T$ Ntkt ticket 票
: k/ z+ f. W/ P; v9 bTL time loan; total loss; trade-last 定期贷款;总损失;最后交易
7 u9 L N f' gTLO, T.L.O. total loss only=free from/of all average 全损赔偿险
. a7 k% u( X( l; C1 j. U/ ?3 _! ZTLX telex=teleprinter/teletypewriter exchange 电传
$ P$ b3 ?" V3 tTM trademark 商标
3 P2 ^# g! {$ b4 m* u7 {TM telegram with multiple addresses 分送电报 0 n9 G: [8 q8 F9 ?
TMA Terminal Market Association 最终市场协会 1 f7 S/ b0 e6 T" u9 X' F9 G
TMO telegraph money order 电汇单 , K( N" ], t; c
TN treasury note 国库券 ( N+ p# w/ z- g9 V
TNC transnational/multinational company 跨国公司 & ^8 l/ [( E V' p/ I
TOD time of delivery 发货时间 3 l6 G8 _* @3 Z9 s2 S
Tonn. tonnage 吨位(数)
" O- u. z7 [. oTOP Trade Opportunities Program (美国)贸易机会计划
4 T# M8 b( }% j) u: hT.O.P. turn over, please 请翻转 M) N& C9 A3 S4 d3 x4 Z# o
TPM total productive maintenance 总生产维修(护)制
% Z a2 [' Y% U* I9 C8 d# L$ T& |# WTPND theft, pilerage, and non-delivery 偷窃及不能送达险 : | L0 e' M& J
tpo telephoto 电传照片,传真
5 _/ O: x) `0 b0 G9 \3 a) ITQ tariff quota 关税配额
8 X% z, r: {9 [5 ^" F9 f( G4 PT.Q., t.q. tale quale (拉丁)按现状,现状条件
1 \' N* |, E' v7 z4 l5 JTQC total quality control 全面质量控制
, R \4 O( K9 iTR telegram restante; trust receipt 留交电报;信托收据
( i2 ?2 _; L! W/ z3 c7 TT.R. tons registered (船舶)注册吨位 . ^8 A1 L: k! p. ^, X
Tr. transfer 过户,转让
7 B9 v! [, p N$ straditio symbolia (拉丁)象征xj费
1 C. f6 k9 @ c: N m' s$ FTranche CD certificate of deposit 份额存单 ' g3 O6 s/ X5 c4 q+ G
trans translated 译本
" w" e+ F- p+ \; [. h1 V2 c6 rtreas treasurer 会计,出纳,库管,司库 ( q+ y: P' X0 K0 G, U
Trip. triplicate 一式三份中的一份 5 U' E/ Y$ Z! |$ e+ m$ W5 V. \7 G ^) i4 q
Triple A 3A 3A级,最佳债券评级
% U0 d* R4 n+ z. X% OTRS terminal receiving system 港外待运仓收货制度
7 Q( m; k, y% S( `% X# FTRT Trademark Registration Treaty 商标注册条约
' F, M4 g% m$ WTSP Total Suspended Particle 总空中悬浮物(污染指标) # ?) k1 J' S- Z
TST test 检查,检测 4 a% z- B0 z& M$ ^0 y+ N
TT Testamentary Trust 遗嘱信托 7 ]$ S7 w2 k1 v
TT, T/T telegraphic transfer 电汇 5 f* d. u$ D& t$ V1 ^
T.T.B. telegraphic transfer bought 买入电汇 $ p+ u. @( Q/ R3 }
T.T.S. telegraphic transfer sold 卖出电汇 & A. n# Y# R/ Y
TTY teletypewriter 电报打字员 ! h: p s3 ~' A) M
TU Trade Union 工会,职工协会
* L& O; l( E8 t6 V ^' L8 d# `Tue, Tues Tuesday 星期二 3 `* p4 Q7 M4 @* s6 T
TV terminal value; television 最终价值;电视
4 w: Q4 U. z# h7 eTW transit warehouse 转口仓库 7 r0 O, W6 f7 ^( P/ b5 [ B
TWI training within industry 业内训练 : b' ^- x* f( i$ h- J, i
txt. text 课文,电文,正文 ' {& \2 V% _/ @. m" B
Ty. territory 领土,(推销员的)推销区域 ' k% o' E0 L3 c2 X. h
T&E Card travel and entertainment card 旅行和娱乐信用卡 2 V! ]& x0 b% p0 H/ T2 l) L
T&H temperature and humidity 温度和湿度
* c6 [4 ?& T: vT&M time and material 时间和材料 ) o3 J! b" j! Q. [! a: M, a4 ~
T/C time charter 定期租船,计时租船
c: F0 l D/ j6 l% Et/km ton kilometer 顿/千米
2 `) d/ ^: L* k0 n) o, G/ p8 l
3 m. ?" j; ^( _2 h4 h
/ f& f W; H( A6 B0 ]
' B* h0 Z/ J4 g, K P: C9 V4 h V9 {! Q( p
' _0 x4 X# `2 z& ]U union; upper; fashionable; polite 联盟;上等;时髦;礼貌 3 A' \# P8 q+ B( \: S* w! h2 P
U, U. unit; United 单位;联合的;联合(公司) & g1 |. L) \5 l5 o: [& [
U.A. unit of account 记账单位,记价单位
0 |2 ? N. y' d! QU.K./Cont. United Kingdom or Continent 英国或欧洲大陆(港口) + F: j9 f6 u5 y' y# Z) J' H3 I! `, T$ ~2 N8 B
U.K.f.o. United Kingdom for orders 英国沿岸的指定港口 + K, R6 P& b$ C; K* b2 A
U.L.C.C. ultra large crude carrier 超大型油轮
6 U& D2 A6 J! R- h- H8 d( mU/A underwriting account 保险帐户
2 `& a0 A3 S0 i( ~0 u! Z2 l+ v6 nu/c. undercharge 不足的价钱,少讨的价钱 , ]) \; d: u( C& T! a3 T* a
U/M unscheduled maintenance 计划外维护 " y! j$ p; h2 ?- I3 X K% \
U/W, UW underwriters 保险公司,承销人
& Q4 }& C+ a. O* o* VUAE the Union of Arab Emirates (阿拉伯联合酋长国)阿联酋
. s# U+ b' k. s9 D$ C+ iUberrimae fidei of the utmost good faith 最诚信的 % B/ g$ T g6 }* o: K
UBR uniform business rate 统一商业税率 5 A4 K- J* L! k6 \
UBS Union Bank of Switzerland 瑞士联合银行
( ^/ H5 Q* q( i$ L% N) p5 h* XUCP Uniform Customs and Practice (for Documentary Credit) (跟单信用证)统一惯例与事物 ! _$ Z: x v) G! V* ^& r$ m( l& M
UGT, ugt urgent (电报用语)急电,加急
7 k3 W6 _; G% zUHF ultra high frequency 超高频 / l: @+ d# h9 c
UIT Unit Investment Trust 单位投资信托
2 I- r- r# {2 F8 C! XUITF Urgent Issue Task Force (财务报表)紧急补救解释处
; ]# y2 B3 k6 ~% L" _% KUll. ullage 缺量,损耗
x% V& Y5 b/ e9 I H) X& e9 Eult. ultimo (拉丁)(商业函电)上月的 2 _+ {; I2 j6 y5 }/ @4 t
Ultra vires beyond the powers of 超过......的权限(有限公司) 3 V( H7 W9 j5 n' C) h
UN United Nations 联合国 0 I- f% b5 s5 Y! e$ p1 }
undelvd. undelivered 未装运的 ; b9 l/ k/ p, |8 v' L
Univ university 大学
" ]& B; i# _3 y K, Hunkwn. unknown. 未知的 % s/ y. z8 Q4 F1 `
unrevd. unreceived 未收到的
2 X& }( C6 }9 p# H: Y3 U1 tUNSYM unsymmetrical 不对称的 ' K' W, K# s0 L1 y( E6 S
UOS unless otherwise specified 除非有特别说明 9 ^* F. E7 ~; j0 y
UPC Uniform Practice Code 《统一作法法典》
4 Q0 [$ s7 _7 S+ W4 aUPR unearned premiums reserve 未获得保险金储备 - P1 }1 |+ x; V) a$ B0 N) U$ ]
ur. your 你的 ' `( g2 C7 X" l# n h* b
US United States; Unlisted securities 美国;未上市证券
! W0 i6 r: S/ [1 x. s0 `* yUSD United States dollar 美元
, ]1 }; y2 \7 \3 q8 ?% MUSG United States gallon 美国加仑
8 u1 l& U6 }3 {" l$ ?( ^3 ]USIT Unit Share Investment Trust 单位股投资信托
6 i; b' z# h) t K5 R& l9 \. ?USM Unlisted Securities Market 为挂牌(上市)证券市场
3 q1 f# M! e9 r' l1 b \% VUT universal time 世界标准时间,格林威治时间 ' S- t" F$ V" _* ^
UUE use until exhausted 用完为止
, x" J2 b* `& A- |+ q' @ Y" Z) bUV under voltage; ultraviolet 电压不足;紫外线
5 B- x4 U* p" T1 h5 W; G( g% Q+ l. s! @; T. v# m' n
7 }) q( Y0 M, ]
+ E* w7 Q$ z' w0 s" e0 Q; O- b% }7 p! ]
$ u' b- v% h4 E( Jv refer to 参见 / ?8 I5 t- X2 C, p9 w2 l- C
v., vs versus (拉丁)对
* y7 y# e) G, W8 @/ F' OV Roman 5; victory; volt (罗马数字)5;胜利;(电压)伏 ( K2 p w5 l+ ~0 p9 X
V.A. value analysis 价值分析 2 S3 N0 i/ S4 Q" s, U$ c: g: }+ B
VAB vertical assembly building 垂直装配建筑物 . h$ T! l# b5 g7 Q) U0 a
vac vacation 假期
* T* Q# ?0 B/ i$ G/ J# lvac. vacant (职位)空缺,(旅馆、公寓)空房间
- i- q; H) Z) ]! [ w6 q, bVAT value added tax 增值税 4 O" A" C' D: \1 C
VC Vice Chairman; Vice Chancellor; Vice Consul 副主席;副首相;副总理;副领事 : ^* f7 w) T7 L# N; q' Q$ o
VD volume deleted 勾销的数量
4 E8 v" B, C5 H# G4 {3 X NVE value engineering 价值工程
& b' P/ `( r3 d: |5 ~Veep Vice president 副总裁 7 W; O, P) k5 p- ^4 B5 ^
VER voluntary export restraint 自愿出口限制
9 ^" T/ I3 ^, v9 A- e* O9 QVes. vessel 船舶
9 q) C! F( ^% k5 \" n$ ]via. through, by way of 经由,通过
. @4 I/ u7 q5 H v- nvid vide (see) (拉丁)参看,请看
3 ]1 E3 G1 q) K5 c S: E5 zVIP Very Important Person 贵宾 8 v& a5 D* f, g( J8 x
vis major (拉丁)不可抗力 ; g" [- P5 S9 k+ j+ _+ z
viz. videlicet, namely (拉丁)即,也就是 5 i: V6 o, W |: Y% N( k2 o
VL value line investment survey 价值线投资概览法
. R/ B/ ]& \% ^. E9 j6 L( uV-mail video-mail 声像电子邮讯系统
4 d, p' C/ T/ l, a) }; ?1 K- bVOD video on demand 交互电视技术系统
$ h* T9 n8 P( Z5 y% x) |. jvol. volume 量,额,本,卷,容积 " l7 `6 Y4 S7 E& G
voy. voyage 航海,航程
* S8 U4 O' p/ Q1 S6 ^3 W3 MVQA vendor quality assurance 售主质量保证 ; k0 M" h) D9 e( H) `
VQC vendor quality certification 售主质量确认
9 K4 z3 |+ [$ p6 T3 K9 I, x$ u; ^VQD vendor quality defect 售主质量缺陷
3 I7 P+ M4 v# B, |& fVRM variable rate mortgage 可变利率抵押 / p7 u- b! z. Y1 ]7 A( `; A
VS/N vendor serial number 售主系列号
, z. B& s( C" P7 F' A# d7 Y- ^VSI vendor shipping instruction 售主船运说明 ; S+ g y6 z" q% o: s: W8 O+ a4 z
VSO Voluntary Service Overseas 海外义务服务 8 h3 f/ Z5 O! R: l& s( w3 e5 L$ U
VSQ very special quality 特级质量
$ s* T F6 G0 ~( K, {VSSP vendor standard settlement program 售主标准程序结算 h/ g8 W$ U: B# K' Y
VTC Voting Trust Certificate 股东投票权信托证书
4 D# m) H7 o; z! g* U; F9 qVTP vendor test program 售主检测计划 9 k( \' P5 ~! G. u' B
VTR video tape record 录像带录像
( a! c; G. d+ @( I6 g) {; S
( g8 |' s7 e6 w b$ v, P* I1 @# Y* d! @+ B, c& b
, \& V% Z2 M" k! a' T5 n' ^+ E
1 h5 [* X8 [8 e# ?5 j9 z
5 v& S) Y. V+ N* ]" `$ GW weight ton; winter mark for load line; won 重量吨;(船舶)冬季装载线标记;(韩国)元 1 j; F2 x; j. G1 y. J7 M
W., w. warehouse; watt; weight; width; week 仓库;瓦特;钟量;宽;星期 . I! A, o" F" Z e8 n8 H# l E
W.A. with average 水渍险,保单独海损险 # r+ Z+ S6 T8 X" @
W.A.C.C.C. Worldwide Air Cargo Commodity Classfication 全球空运商品分类
) S: O! n* Y% q6 D5 v1 j; h- e2 Q7 ?W.A.I.O.P. W.A. irrespective of percentage 单独海损不计免赔率,单独海损全赔
% t" U) {! C1 G+ Q) ^ a3 dWAEC West African Economic Community 西非经济共同体
5 W/ f# `' Z5 U2 QWAG wagon 卡车 & n: m* a( I3 y3 M- u
WAN Wide Area Networks 泛区网络 2 t" f8 Z! n8 A# d2 f2 K5 m
WASH Washington; washer 华盛顿;洗衣机 ! O. f( _9 V( e5 n7 x1 b
WB, W.B. waybill 运送单
. M% D1 u( I, [- o8 K" k' TWB World Bank 世界银行
) H" ^3 K' s5 e8 C' TW.B. water ballast (以)水压载,水压舱
0 R! d# O1 |5 F* a1 L% qW.B.S. without benefit to/of salvage 不享有获救财产的利益 : L0 ?- B( f2 N) l
w.c., W.C. without charge; water closet 免费;洗手间
0 p) _4 c/ Z) @' [WCG working capital guarantee 流动资金担保
9 H9 y1 E7 Y7 C: O, d9 ZWCO World Customs Organization 世界海关组织
& \+ I+ K5 I A5 T7 U/ nWD when distributed (股票)发售时交割 / h2 @% V0 i! h( {% v2 s1 n
wd. warrented (品质)保证的 * P3 M, x; z9 B% O
wdth. width 广度,宽度
# E* |6 B4 f! t2 b) k) t" @+ LWed Wednesday 星期三
2 _* W D4 Z+ FWEF World Economic Forum 世界经济论坛
4 n, b3 B# o9 W; fW.E.T. Western European Time 西欧时间,即格林尼治时间
: c4 s- H% A7 s8 L3 y) @wf. wharf 码头 5 v# I* |7 q5 G$ I. h
WFOE wholly foreign owned enterprises 外资独资企业 1 i0 N' \% M: [5 }7 J. t8 Y& ?* l
W.G., w.g. weight guaranteed 保证质量
# n1 A' n# t/ lWH watt-hour 每小时瓦特
% ~ _) `- E2 X& [0 C5 Z" f, KWHO World Health Organization 世界卫生组织
' ^) F- U1 [( Twhs, whse. warehouse 仓库 . a, V% r& ]) W0 |9 v0 p2 g6 q
whsle wholesale 批发
- J5 }7 c A7 z, c; e$ i! vWI when issued (股票)发行时交割 $ ~# |9 {2 x7 r" {; u0 N
WIP work in progress=goods in progress 在制品
N! K) Q* Q! i* vwk week; work 星期;工作
# p( L# g4 W! y, F# o- U# W4 c! DWky. weekly 每星期的,周刊 . m* p1 c5 n0 ~" B$ J6 _6 }
wmk watermark 水印
4 r4 i( Y5 `' ]- Y0 j1 RWmk. water mark 水位标记
: c# M: F7 Y5 d/ Y+ OWOC without compensation 无补偿
! Q4 |3 j, M6 w' vWP weather permitting; word processing 天气允许;文字处理
9 \( z, U" m7 }0 s2 GW.P. without prejudice 不损害(当事人)权利
& |- M$ p r- M, q9 J9 KW.P.A. with particular average=with average 水渍险
9 E+ t: Y) j+ A; ?# E6 E) g8 OW.P.M. words per minute (电传)每分钟字数 0 u8 A/ F+ W! Q/ R
W.P.P. waterproof paper packing 防潮纸包装
: q. T9 s) f6 z1 l$ j, oW.R. war risk 战争险 8 D. g# K2 w6 ^6 ? |" f8 Z- ?3 M* f4 k; C
W.R.=W.W. warehouse receipt=warehouse warrant 仓单,仓库收据 + r* X! b5 D1 k; ]3 {
Wrap worldwide receivables assurance protection 全球应收账款担保措施 ( Y9 m9 p( N& K$ A/ h" Z: V+ D
WT warrant (股票)认证股
1 q6 e a( @7 e- vWT watertight (包、盒)不漏水的,防水的 $ B- J* L1 t4 Z8 T8 B. s8 y
WT, W/T wireless telegraphy, wireless telephone 无线电报;无线电话 8 c; {) A" r' ]) T
wt., wgt. weight 重量
% c4 O. Y" J4 `, L. F% l- L# TWTO World Trade Organization 世界贸易组织
0 e* v& R3 K6 R* \7 d' ]& ]W/Tax withholding tax 预扣税 8 I. y1 {8 n/ F6 \* c2 U' P
WW warehouse warrant; with warrants 仓库保证;附认股权 . Q: Y- m; d* @7 d
w/w wall-to-wall 覆盖全部地面的(地毯) & n- t; z# | V$ t* E
W/W warehouse-to-warehouse 仓至仓
5 N- W+ m% t% ?W/W clause warehouse-to-warehouse clause 仓至仓条款
6 g1 J( Z, U" z! ~www worldwide web 万维网,全球计算机网 7 Z% _4 O8 r2 t O/ A9 |
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X ten dollars (美国俚语)10美元 5 H5 z$ k) O; A/ r$ g
X ex-interest 无利息 , p4 N$ }2 m A9 l* Q, g$ h
X Roman 10; a kiss; an unknown number, thing, name, etc. (罗马数字)10;一吻;未知数(物、名等等)
- I. P2 H5 w) I3 Y. ]) a+ x9 uX. ten; X; out of 十;X;在外 5 `7 x7 g8 I$ @
x.a. ex all 无所有权益 , _0 c* Q) U9 U4 G7 s! e8 `
x.b., xb; XB ex bonus; extra budgetary 不附(本期)红利;预算外的
% M- p. M. b4 d: G' IX.C., X. cp. ex coupon 无息债券 . L: m' c' p3 g# M% T4 L' Y- x5 W
x.d. ex distribution 不包括(下期股息或红利)分配
9 |" R3 E- \5 B9 b3 O sX-Dis ex-distribution 无分销
6 W8 Z/ w. w i8 Z5 ZX. d., X. div. ex dividend 未付红利
y! Z' z; B5 g5 P8 FX-efficiency X效率 : Z# e- K3 x7 q% `6 w* E7 m
XI, X. in, X. int. ex interest 利息除外
4 d u7 }% d2 ~' l# HXL extra large; extra long 特大;特长 ; _0 {( Q. O6 _7 q
Xm., X'mas Christmas 圣诞节
i$ w8 r; g, t1 dX-mark a signature "X"符号签字(盲人或受伤的人可以画"X"作为签字)
% g: V) q# a" `Xn Christian 基督的 1 e4 S: }. V! T" i0 f% t# |, |
XN, XW ex-warrant 除证 " B% o9 H i4 R3 F: }+ O7 P& W% O
X.n., X. new ex new 无权要求新股
; i4 `( ~: n- fX.P. expres paye=extra message paid 额外通讯费付讫;已令函奉上
0 `5 f- I. }" T8 p+ ?XR, x.r. ex -right 无优惠权认购新股,除权
9 K) K1 n. B& ]XS extra small 特小 - O5 n, ?: Z5 [4 N* c
Xtry. extraordinary 非常的,临时的 - S8 q5 N$ k A: x
XXX international emergency signal 国际紧急信号
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Y ex-dividend and sales in full 不计红利,全数出售 4 f7 I ^2 {7 }; o f5 l0 {
Y Yen 元(日本货币单位)
0 j1 x" G% K' m5 q& O* Z0 AY Yuan 元(中国货币单位) 3 O9 ]2 t; r( I, M+ ~2 X& d5 C3 e
y yard; year; yen 码(三英尺);年;日元
2 f( H x1 ^* w, N( Z7 h+ {+ AY.A.R. York-Antwerp Rules 约克-安特卫普规则(海险)
- Z; I% a; o; HYB, yrbk yearbook 年报,年鉴 " b' z" v( Z/ [7 n( b2 g
y'day, yest. yesterday 昨天 / ]+ V1 J: v4 L* O8 y9 i" {4 ?
YLD yield 收益 ' G% O; j' H4 A) V& r! \+ s' d5 U: I5 P
YOB year of birth 出生年份 ) {! S, S9 e+ ?/ p
YOD year of death 死亡年份 2 m8 N) T0 Y. D
YOM year of marriage 结婚年份 9 |# r5 F2 E: ~6 p
yo-yo stock "悠悠"股票(波动大、不稳定的高价特种股票) + A9 @+ P o4 d0 I1 k2 S3 W# U* a
yr year; your 年;你的
* F5 T/ x; c$ E0 k9 fYTB yield to broker 经济商收益
( L3 B* P+ q1 L7 T7 t' [0 e$ W3 R/ SYTC yield to (first) call 至通知赎回时收益 ! }( ] g2 r7 p! t- F$ M. A
YTM yield to maturity 全期收益,到期收益 1 R Y2 i Q+ o# Q% K8 @9 F" X
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z zero; zone 零;区
$ s' g3 ^6 s* E rZBA zero bracket amount 零基数预算法 }) q, L* k' q% b- |
ZBB zero-based budgeting 零基数预算法,免税金额,免征点
4 d9 S) _7 o+ T; C! HZDD zero defect program 无缺陷计划
% R( u+ G# ^( t! MZIP code 邮政编码
% E: L8 @) n: i. d; D# S5 ^% U2 bZ. P. G. zero population growth 人口零增长 7 W, \ j8 ^5 } z% ^% u8 n2 o }
ZR zero coupon issue 零息发行 7 b9 |, i/ V8 {1 A
zswk this week 本周
: n8 {9 A) M+ n# b& b7 @ZT zone time 区时
: V5 `0 w6 U: J8 c( KZ-Time Zebra time=GMT 格林威治时间 |
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