A.A.R=againstallrisks擔保全險，一切險A.B.No.=AcceptedBillNumber進口到單編號A/C=Account賬號AC.=Acceptance承兌acc=acceptance,accepted承兌，承諾a/c.A/C=account帳，帳戶ackmt=acknowledgement承認，收條[/color]a/d=afterdate出票后限期付款（票據(jù)）ad.advt.=advertisement廣告adv.=advice通知（書）adval.=Advalorem（accordingtovalue）從價稅A.F.B.=AirFreightBill航空提單Agt.=Agent代理商AI=firstclass一級AM=Amendment修改書A.M.T.=AirMailTransfer信匯Amt.=Amount額，金額A.N.=arrivalnotice到貨通知A.P.=accountpayable應付賬款A/P=AuthoritytoPurchase委托購買a.p.=additionalpremiu附加保險費A.R.=AccountReceivable應收款Art.=Article條款，項A/S=accountsales銷貨清單a/s=aftersight見票后限期付款asstd.=Assorted各色俱備的att,.attn.=attention注意av.,a/v=average平均，海損a/v=avista(atsight)見票即彳付(D)DD/A^documentsagainstacceptance,承兌后交付單=documentsforacceptance,^documentsattached,備承兌單據(jù)=depositaccount存款賬號d/a=daysafteracceptance承兌后 日付款A.=Debitadvice付款報單D/D,D.=Demanddraft,documentarydraft即期匯票，跟單匯票d/d=day’sdate(daysafterdate)出票后 日付款f.,d.fet.=deadfreight空載運費(船)Disc.=Discount貼現(xiàn)；折扣DLT=DayLetterTelegram書信電D/N=debitnote借方通知D/O=deliveryorder卸貨通知書D/P=documentsagainstpayment付款后交付單據(jù)Dr.=debitdebter借方，債務人d/s.=days’見票后 日付款DV=Dividends股利(E)Eea.=each每，各e.E.E.=errorexcepted錯誤除夕卜E/B=Export-ImportBank進出口銀行(美國)enc.,encl.=enclosure附件&O.E.=errorsandomissionsexcepted錯誤或遺漏不在此限ETA=estimatedtimeofarrival預定到達日期ex.=example,executive,exchange,extract例子，執(zhí)行官，外匯交換，摘要Exp.=Export出口(F)a.q.=fairaveragequality良好平均品質f.a.s.=freealongsideship船邊交貨價B.E.=foreignbillofexchange國外匯票f.c.l.=fullcontainerload整個集裝箱裝滿f.d.freedischarge卸貨船方不負責F.&D.=FreightandDemurrage運費及延裝費f.i.=freein裝貨船方步負責f.i.o.=freeinandout裝卸貨船方均不負責f.i.o.=freeinoutstowedandtrimming裝卸堆儲平倉船方均不負責f.o.=freeout卸貨船方不負責f.o.,f/o=firmoffer規(guī)定時限的報價f.o.b.=freeonboard船上交貨價f.o.c.=freeofcharge免費F.O.I.=freeofInterest免息f.o.r.=freeonrail,freeonroad火車上交貨價f.o.s.=freeonsteamer輪船上交貨價f.o.t.=freeontruck卡車上交貨價f.p.a.=freeofparticularaverage單獨海損不保fr.f=franc,from,free法郎，從，自由FX=ForeignExchange夕卜匯(G)Gg=good,goods,gramme佳，貨物，一克G/A=generalaverage共同海損GATT=GeneralAgreementonTariffsandTrade關稅貿易總協(xié)定gm.=gramme—克m.b.=goodmerchantablebrand品質良好適合買賣之貨品g.m.q.=goodmerchantablequality良好可售品質G/N=GuaranteeofNotes承諾保證g.s.w.=grossshippingweight運輸總重量gr.wt.=grossweight毛重⑴IIATA=InternationalAirTransportAssociation國際航空運輸協(xié)會IBRD=InternationalBankReconstructionandDevelopment國際復興開發(fā)銀行I/C=InwardCollection進口托收ICC=InternationalChamberofCommerce國際商會IMO=InternationalMoneyOrders國際匯票Imp=Import進口IN=Interest利息IMF=InternationalMonetaryFund國際貨幣基金inst.=instant(thismonth)本月int.=interest利息Inv.=Invoice發(fā)票IOU=Ioweyou借據(jù)I/P=InsurancePolicy保險單I/R=InwardRemittance匯入匯款ISIC=InternationalStandardIndustrialClassification國際行業(yè)標)隹分類it.=item項目(K)Kk.=karat(carat)卡拉(純金含有度)kg.=keg,kilogramme笑，公斤K.W.=KiloWatt千瓦(L)LL/A=LetterofAuthorization授權書lbs.=pounds磅L/C=LetterofCredit信用證L/H=GeneralLetterofHypothecation質押權利總股定書L/I=LetterofIndemnity賠償保證書L/G=LetterofGuarantee保證函t.=longton長噸(2,240磅)L/T=LetterTelegram書信電報Ltd.=Limited有限責任L/U=LetterofUndertaking承諾書(M)Mm.=mile,metre,mark,month,minute,meridian(noon)哩，公尺，記號，月，分，中午m/d=monthafterdate出票后 月付款memo.=memorandum備忘錄M.I.P.=marineinsurancepolicy海上保險單misc.=miscellaneous雜項M/L=moreorless增或減M/N=Minimum最低額MO=MoneyOrder撥款單，匯款單，匯票m/s=monthsaftersight見票后 月付款m. s.=mailsteamer,mailtransfer油船，輪船M.T.=metricton,mailtransfer公噸，信匯M/T=MailTransfer信匯m.v.=motorvessel輪船(N)NN. B.=NotaBene(takenotice)注意NO. =number號碼n/p=non-payment拒付Nt.Wt=NetWeight凈重(O)O.=Order定單，定貨O.B/L=Orderbilloflading指示式提單O.C.P.=OverlandCommonPoint通常陸上運輸可到達地點O/C=OutwardCollection出口托收OD.=Overdraft透支O/d=overdraft,ondemand透支，要求即付款(票據(jù))O/No.=ordernumber定單編號o.p.=openpolicy預約保單O/R=OutwardRemittance匯出匯款ORT=ordinarytelegram尋常電報o/s=onsale,outofstock廉售，無存貨O/S=oldstyle老式o.t.=oldterm|日條件oz=ounce盎斯(P)PP/A,p/a=particularaverage單獨海損pa=powerofattorney委任狀=privateaccount私人賬戶p.a.=perannum(bytheyear)每年p.c.=percent,pettycash百分比，零用金p.l.=partialloss分損P.&I.=ProtectionandIndemnity意夕卜險P.&L.=profitandloss益損P.M.O.=postalmoneyorder郵政匯票P/N=promissorynote本票P.O.B.=postalofficebox郵政信箱p.o.d.=paymentondelivery交貨時付款P.O.D.=PayonDelivery發(fā)貨付款P/O=PaymentOrder支付命令P/R=parcelreceipt郵包收據(jù)prox.=proximo(nextmonth)下月PS.=postscript再啟pt.=pint品脫P.T.O.=pleaseturnover請看里面PTL=privatetielineservice電報專線業(yè)務(Q)Qqlty=quality品質qr=quarter四分之一qty=quantity數(shù)量quotn=quotation報價單qy=quay碼頭(R)recd=received收訖recpt=receipt收據(jù)ref.=reference參考，關于RFWD=rain,freshwaterdamage雨水及淡水險remit.=remittance)匚款r.m.=readymoney,readymade備用金，現(xiàn)成的RM=Remittance匯款R.O.=remittanceOrder匯款委托書R.P.=replypaid,returnofpost郵下或電費預付，請即會示rt.=rate率（S）SS.A.=-StatementofAccount賬單s.a.=subjecttoapproval以承認（贊成，批）隹）為條件S/C=salecontract售貨合同S/D=sightdraft即期匯票S/D=seadamage海水損害SD. =Sundries雜項SE. =Securities抵押品S/N=shippingnote裝運通矢口S. O.s.o.=shippingorder,seller’裝船通豌書，賣方有權選擇S/S,s/s,ss,s.s=steamship輪船仕s.t.=shortton短噸（T）T/A=telegraphicaddress電報掛號tgm=telegram電才反T. L.O.=totallossonly只擔保全損（分損不賠）T.M.O.=telegraphicmoneyorder電報匯款/