商務英語常用縮略語表 縮寫 全稱 中文 a accepted 承兌A&C addendaandcorrigenda 補遺和勘誤A.C.V actualcashvalue 實際現金價值a.d.,a/d afterdate 開票后、出票后a.w. allwool 純羊毛A/c account 帳目a/cno. accountnumber 帳戶編號、帳號a/c,A/C account 帳戶、帳目a/c,A/C accountcurrent 往來帳戶、活期存款帳戶A/CSPay. accountspayable 應付帳款A/CSRec. accountsreceivable 應收帳款A/P accountpaid 已付賬款A/P accountpayable 應付帳款A/P accountingperiod 會計期間A/P adviseandpay 付款通知A/R allrisks 全險A/R accountreceivable 應收帳款a/r allrisks （保險）全險A/R attherateof 以……比例A/S,a/s aftersight 見票即付A/S，acc/s accountsales 承銷帳、承銷清單，售貨清單A/W actualweight 實際重量A/W airwaybill 空運提單AA AuditingAdministration （中國）審計署AAA 最佳等級ABC?? abs. abstract 摘要Acc. acceptance 往來帳戶Acc. acceptanceoraccepted 承兌Accrd.Int accruedinterest 應計利息Acct. account 帳戶、帳目Acct. accountant 會計師、會計員Acct. accounting 會計、會計學Acct.No. accountnumber 帳戶編號、帳號Acct.Tit. accounttitle 帳戶名稱、會計科目ACN airconsignment 航空托運單Acpt. acceptanceoraccepted 承兌ACT advancecorporationtax 預扣公司稅ACU AsiaCurrencyUnit 亞洲貨幣單位ad.val.,A/V advaloremto(accordingvalue) 從價ADRS assetdepreciationrangesystem 固定資產分組折舊法Adv. advance 預付款Agt. agent 代理人Agt. agreement 協議、契約AJE adjustingjournalentries 調整分錄Amt. amount 金額、總數Ann. annuity 年金Arr. arrivals,arrived 到貨、到船AS ASAP assoonaspossible 盡快ASR acceptancesummaryreport 驗收總結報告ass. assessment 估征、征稅assimt. assignment 轉讓、讓與ATC averagetotalcost 平均總成本ATM atthemoney 僅付成本錢ATM AutomaticTellerMachine 自動取款機（柜員機）ATS automatedtradesystem 自動交易系統ATS automatictransferservice 自動轉移服務Attn. attention 注意Atty. attorney 代理人auct. auction 拍賣Aud. auditor 審計員、審計師Av. average 平均值Bshare Bshare B股b&b bed&breakfast 住宿費和早餐費B.B. billbook 出納簿b.b. bearerbond 不記名債券B.B., B/Bbillbook 出納簿B.C. bankclearing 銀行清算b.c. blindcopy 密送的副本b.d.i. bothdatesinclusive,bothdaysinclusi包括頭尾兩天b.e.,B/E billofexchange 匯票b.l.,B/L billoflading 提貨單b.o.m. billofmaterials 用料清單b.o.p. balanceofpayments 收支差額b.p.,B/P billspayable 應付票據B.P.B bankpostbill 銀行匯票b.r.,B/R billsreceivable 應收票據B.rec. billreceivable 應收票據B.S. balancesheet 資產負債表b.s.,BS,B/S balancesheet 資產負債表B.T.T. banktelegraphictransfer 銀行電匯B/B billbought 買入票據、買入匯票B/C billsforcollection 托收匯票B/D bankdraft 銀行匯票B/D bankdraft 銀行匯票B/D billsdiscounted 已貼現票據b/d broughtdown 轉下頁B/E billofexchange 匯票B/E billofentry 報關單b/f broughtforward 承前B/G,b/g bondedgoods 保稅貨物B/L billoflading 提貨單B/L originalbillofladingoriginal 提貨單正本B/R bankrate 銀行貼現率B/S billofsales 賣據、出貨單BA bankacceptance 銀行承兌匯票bal. balance 余額、差額banky. bankruptcy 破產、倒閉Bat battery 電池BC buyercredit 買方信貸Bd. bond 債券Bd. bond 債券Bds. board 董事會BEP breakevenpoint 保本點、盈虧臨界點BF bondedfactory 保稅工廠Bfcy. Beneficiary 受益人BHC BankHoldingCompany 銀行控股公司BIS BankofInternationalSettlements 國際清算銀行bit binarydigit 兩位數Bk. bankbook 帳簿Bk. bank 銀行Bk. book 帳冊Bkg. banking 銀行業bldg. building 大廈BMP bankmasterpolicy 銀行統一保險BN banknote 鈔票BO branchoffice 分支營業處BO buyer'soption 買者選擇交割期的遠期合同BOM BOM beginningofmonth 月初E.E.;e.e errorsexcepted 如有錯誤，可加更正E. exchange;export 交易所、輸出E.P.T excessprofittax 超額利潤稅e.a.o.n. exceptasotherwisenoted 除非另有說明E.D. exdividend 股息除外E/D exportdeclaration 出口申報單Ea. each 每EAT earningsaftertax 稅后收益EB exbudgetary 預算外EBIT earningsbeforeinterestandtax 扣除利息和稅金前收益EBS ElectronicBrokingService 電子經紀服務系統EBT earningbeforetaxation 稅前盈利EC EuropeanCommunity;EuropeanCommission 歐洲共同體、歐洲委員會EC exportcredit 出口信貸EC errorcorrected 錯誤更正Ec. excoupon 無息票Ec. exemplicausa 例如ECA exportcreditagency 出口信貸機構ECAFE EconomicCommissionforAsiaandtheFa亞洲及遠東經濟委員會ECE EconomicCommissionforEurope 歐洲經濟委員會ECG ExportCreditGuarantee 出口信用擔保ECI exportcreditinsurance 出口信用保險ECR exportcreditrefinancing 出口信貸再融資ECT estimatedcompletiontime 估計竣工時間ECU EuropeanCurrencyUnit 歐洲貨幣單位ED exdividend 無紅利、除息、股利除外EDD estimateddeliverydate 預計交割日EDI electronicdatainterchange 電子數據交換EDOC effectivedateofchange 有效更改日期EDP ElectronicDataProcessing 電子數據自理EERI EffectiveExchangeRateIndexesofHong港匯指數EET EastEuropeanTime 東歐時間EF exportfinance 出口融資EF ExchangeFund 外匯基金EFT electronicfundstransfer 電子資金轉帳EFTA EuropeanFreeTradeArea(Association) 歐洲自由貿易區（協會）EGM ExtraordinaryGenaralMeeting 特別股東大會EIB Export-ImportBank 進出口銀行EIL WBEconomicIntegrationLoan 世界銀行經濟一體化貸款EL exportlicense 出口許可證ELI extralowimpurity 極少雜質EMF EuropeanMonetaryFund 歐洲貨幣基金EMIP equivalentmeaninvestmentperiod 等值平均投資期EMP Europeanmainports 歐洲主要港口EMP end-ofmonthpayment 月末付款EMS EuropeanMonetarySystem 歐洲貨幣體系EMS expressmailservice 郵政特快專遞EMU EuropeanMonetaryUnion 歐洲貨幣聯盟enc enclosed 停業encd. enclosed 附件encl(s). enclosure 附件End.;end. endorsement 背書Entd. entered 登記人EOA effectiveonorabout 大約在生效EOD everyotherday 每隔一日EOE EuropeanOptionsExchange 歐洲期權交易EOM endofmonth 月底EOQ economicorderquantity 最底訂貨量EOS endofseason 季末EOU export-orientedunit 出口型單位EOY endofyear 年終EPD earliestpossibledate 最早可能日期EPN exportpromissorynote 出口匯票EPOS electronicpointofsale 電子銷售點EPR earningspriceratio 收益價格比率EPR effectiveprotectionrate 有效保護率EPS earningspershare 每股收益額、每股盈利額EPVI excesspresentvalueindex 超現值指數EPZ exportprocessingzone 出口加工區Eq. equivalent 等值ERM exchangeratemechanism 匯率機制ERS ExportRefinanceScheme 出口再融資計劃ESOP EmployeeStockOwnershipPlan 職工持股計劃EST EasternStandardTime 美國東部標準時間Est. estate 財產、遺產etseq. etsequents 以下ETA estimatedtimeofarrival 預計到達時間ETD estimatedtiemofdeparture 預計出發時間ETDZ EconomicandTechnologicalDevelopment經濟技術開發區ETLT equaltoorlessthan 等于或少于ETS estimatedtimeofsailing 預計啟航時間EU EuropeanUnion 歐盟EUA EuropeanUnitsofAccount 歐洲記帳單位excont. fromcontract 從合同excp. excoupon 無息票exdiv. exdividend 無股息ex.;exch exchange 匯兌、況換excl. exclusive 另外、不在內Exd. examined 已檢?Exp. export 出口Exs. expense 費用Extd. extend 展期EXW exworks 工廠交貨價f feet 英尺F dealtinflat 無息交易的f. fairs 定期集市f. following(page) 接下頁F.A freightagent 貨運代理行F.A. faceamount 票面金額F.A. fixedassets 固定資產F.A.F. freeatfactory 工廠交貨F.A.Q fairaveragequality （貨品）中等平均質量F.A.S. freealongsideship 發運地船邊交貨價F.B.E. foreignbillofexchange 外國匯票F.C. fixedcapital 固定資本F.C. fixedcharges 固定費用F.C. futurecontract 遠期合同F.I.T freeofincometax 免交所得稅f.a.c. fastascan 盡快F.O.B. freeonboard 船上交貨單F.O.C. freeofcharge 免費F.P. fullypaid 付訖F.X. foreignexchange 外匯F/o fororders 準備出售FA freealongside 啟運港船邊交貨FAC facility 設施、設備Fac. facsimile 影本FACT factoranalysischarttechnique 因素分析圖解法fad. freedelivery(discharge,dispatch) 免費送貨FAIA FellowoftheAssociationofInternatio國際會計協會會員FASB FinancialAccountingStandardsBoards 財務會計標準委員會FAT factoryacceptancetest 工廠驗收試驗FAT fixedassettransfer 固定資產轉移FB foreignbank 外國銀行fc. franc 法郎FCA FellowoftheInstituteofCharteredAc特許會計師學會會員FCG foreigncurrencyguarantee 外幣擔保FCL fullcontainerload 整貨柜裝載FCL/LCL fullcontainerload/less(than)fullcon整裝/分卸FCR forwarder'scargoreceipt 貨運代理行收據FCT forwardingagent'scertificateoftrans貨運代理行領貨證fd. fund 資金FDB methodfixedrateondecliningbalance定率遞減余額折舊法FDI foreigndirectinvestment 外商直接投資FDIC FederalDepositInsuranceCorporation 聯邦儲蓄保險公司FE foreignexchange 外匯FE futureexchange 遠期外匯FF Frenchfranc 法國法郎Fi.t. freeofincometax 免所得稅fib freeintobarge 駁船上的交貨價FIBC financialinstitutionbuyercreditpoli金融機構買方信貸險FIFO firstin,firstout 先進先出法fin.stadg.(stndg.) financialstanding 資信狀況fin.stat.(F/S) financialstatement 財務報表fin.yr. financialyear 財政年度FINA followingitemsnotavailable 以下項目不可獲得FIO freeinandout 自由進出fl. florin 盾FLG financeleaseguarantee 金融租賃擔保flt. flat 無利息FMV fairmarketvalue 合理市價FO freeout 包括卸貨費在內的運費fo. folio 對折、頁碼FOB freeonboard （啟運港）船上交貨、離岸價格FOBST freeonboardstowedandtrimming 包括清理及平倉的離岸價格FOCUS FinancialandOperationsCombinedUnifo財務經營綜合報告FOK fillorkill 要么買進或賣出，要么取消FOR freeonrail(orroad) 鐵路或（公路）上交貨價for'd., fwdforward;forwarded 轉遞FOREX foreignexchange 外匯FOS freeonsteamer 蒸汽船上交貨（價）FOUO forofficialuseonly 僅用于公事FOW,f.o.w. freeonwagon （啟運站）火車上交貨（價）FOX FuturesandOptionsExchange 期貨和期權交易所FP floatingpolicy 浮動政策FP fullypaid 已全付的FRA forwardrateagreement 遠期利率協議FRCD floatingratecertificateofdeposit 浮動利率存單 freecasenochargeforcase 免費事例FREF fixedrateexportfinance 固定利率出口融資Frt. freight 運費frt.&grat. freightandgratuity 運費及酬金Frt.fwd freightforward 運費待付Frt.ppd freightprepaid 運費已付frt., forward 期貨、遠期合約FS finalsettlement 最后結算FService FSR feasibilitystudyreport 可行性研究報告FTW freetradewharf 碼頭交易FTZ freetradezone 自由貿易區fut. futures 期貨、將來FV facevalue 面值FVA fairvalueaccounting 合理價值法FWD forward(exchange)contract 遠期合約FXbroker foreignexchangebroker 外匯經紀人fxd fixed 固定的FXRN fixedratenote 定息票據FY fiscalyear(financialyear) 財政（務）年度fy.pd. fullypaid 全部付訖FYI foryourinformation 供您參考G.A. generalagent 總代理商、總代理人GA goahead 辦理、可行GAAP generalAcceptedAccountingPrinciples 通用會計準則GAAS GenerallyAcceptedAuditingStandard 通用審計標準GAC GeneralAdministrationofCustoms 海關總署gas. gasoline 汽油GATT GeneralAgreementonTariffsandTrade 關稅及貿易總協定GCL governmentconcessionalloan 政府優惠貸款GDP grossdomesticproduct 國內生產總值gds. goods 商品、貨物GJ generaljournal 普通日記帳GL generalledger 總分類帳gm. gram(s) 克GMP graduatedpaymentmortgage 遞增付款按揭GND grossnationaldemand 國民總需求GNE grossnationalexpeditures 國民支出總額GNP grossnationalproduct 國民生產總值GOFO goldforwardrate 黃金遠期利率GP grossprofit 毛利GPP generalpurchasingpower 總購買能力GR grossrevenue 毛收入gr.(grs.)wt. grossweight 毛重Gr.Wt. grossweight 毛重GS grosssales 銷售總額GSP generalisedsystemofpreferences 普惠制GTM goodthismonth 本月有效GTW goodthisweek 本星期有效H.inD.C. holderinduecourse 正當持票人H.P. horse-power 馬力H.P.N. horse-powernominal 標稱馬力HAB houseairbill 航空托運單HAWB houseairwaybill 航空托運單HCA historicalcostaccounting 歷史成本會計hdqrs. headquarters 總部hg. hectogram 一百公克HIBOR HongKongInterbankOfferedRate 香港銀行同業拆借利率hifo highest-in,first-out 高入先出法Hi-Q highquality 高質量HIRCS highinterestratecurrencies 高利率貨幣hi-tech hightechnology 高技術HKD HongKongdollar 香港元HKI HongKongIndex 香港指數hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI HangSengConsumerPriceIndex 恒生消費價格指數HSI HangSengIndex 恒生指數hwevr. however 無論如何Hz hertz 赫茲I&A inventoryandallocations 庫存和分配I.A. intangibleassets 無形資產I.B. invoicebook 發票簿I.B.I invoicebookinward 購貨發票簿I.B.O. invoicebookoutward 銷貨發票簿I.C.U. InternationalCodeUsed 國際使用的電碼I.F. insufficientfund 存款不足I.G. imperialgallon 英制加侖I.R. inwardremittance 匯入款項I/L importlicence 進口許可證I/T incometax 所得稅IAS InternationalAccountingStandard 國際會計標準IB investmentbanking 投資銀行（業）IBA InternationalBankAssociation 國際銀行家協會IBBR interbankbidrate 銀行間報價利率IBNR incurredbutnotreported 已發生未報告IBOR inter-bankofferedrate 銀行間的拆借利率ICB internationalcompetitivebidding 國際競標ICIA InternationalCreditInsuranceAssociat國際信用保險協會ICJ InternationalCourtofJustice 國際法庭ICM internationalcapitalmarket 國際資本市場ICONs indexcurrencyoptionnotes 指數貨幣期權票據ICOR incrementalcapital-outputratio 資本-產出增量比IDB industrialdevelopmentbond 工業發展債券IDB Inter-AmericanDevelopmentBank 泛美開發銀行IDB inter-dealerbroker 交易商之間經紀人IDC intangibledevelopmentcost 無形開發成本IDR internationaldepositaryreceipt 國際寄存單據IE indirectexport 間接出口IFB invitationforbids 招標邀請IL,I/L importlicence 進口許可證ILC irrevocableletterofcredit 不可撤銷信用證IMF InternationalMonetaryFund 國際貨幣基金組織imp. import 進口，輸入intrans(I.T.) intransit. 在(運輸）途中Inc. incorporated 注冊（有限）公司incl. inclusive 包括在內incldd. included 已包含在內incldg. including 包含inl.haul inlandhaulage 內陸運輸費用INLO inlieuof 代替Ins,ins. insurance 保險inst. instant 即期、分期付款Instal.,instal. installment 分期付款Int. interest 利息Int.,int. interest 利息Inv. invoice 發票inv.,Inv. invoice 發票、付款通知inv.doc./attach. invoicewithdocumentattached 附提貨單的發票Inv't.,invt. inventory 存貨I-O input-output 輸入--輸出IOU Ioweyou 借據IOV inter-officevoucher 內部傳票IPN industrialpromissorynote 工業匯票IPO initialpublicoffering 首次發售股票IQ importquota 進口配額IR InlandRevenue 國內稅收IRA interestrateagreement 利率協議IRA individualretirementaccount 個人退休金帳戶IRR interestraterisk 利率風險IRR internalrateofreturn 內部收益率irred. irredeemable 不可贖回的IRS interestrateswap 利率調期IS InternationalSystem 公制度量衡ISIC InternationalStandardIndustrialClass國際標準產業分類IT informationtechnology 信息技術IT internationaltolerance 國際允許誤差ITC investmenttaxcredit 投資稅收抵免Item ITO InternationalTradeOrganization 國際貿易組織ITS intermarkettradingsystem 跨市場交易系統IV investmentvalue 投資價值J.A.(J/A) jointaccount 聯合（共管）帳簿J.D.B. journalday-book 分類日記帳J.V. jointventure 合資經營企業J.V. journalvoucher 分錄憑單J.,Jour. journal 日記帳J/A jointaccount 共同帳戶J/F,j/f journalfolio 日記帳頁數JVC jointventurecompany 合資公司K.D. knockeddown 拆散K.D. knockeddownprice 成交價格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小時L listed(securities) （證券）上市L&D lossanddamage 損失和損壞L. lira 里拉L.A. liquidassets 流動資產L.A.(L/A) letterofauthority 授權書L.B. letterbook 書信備查簿L.I.P.(LIP) lifeinsurancepolicy 人壽保險單L. liter 公升l.s. lumpsum 一次付款總額l.s.t. localstandardtime 當地標準時間L.&D. loansanddiscounts 放款及貼現L.,(Led.) ledger 分類帳L/C letterofcredit 信用證L/F ledgerfolio 分類帳頁數L/M listofmaterials 材料清單L/T leadtime 交付周期lb pound 磅LB licensedbank 許可銀行LC(L/C) letterofcredit 信用證LCL/FCL lessthancontainerload/fullcontainer拼裝/整拆LCL/LCL lessthancontainerload/lessthancont拼裝/拼拆ldg. loading 裝（卸）貨LG letterofguarantee 保函LI letterofinterest(intent) 意向書Li. liability 負債lifo(LIFO) lastin,firstout 后進先出法LINE?? LINE?? LINE?? Line?? LINE?? LINE?? LIRCs lowinterestratecurrencies 低利率貨幣LMT localmeantime 當地標準時間LotSize LRP limitedrecourseproject 有限追索項目LRPF limitedrecourseprojectfinancing 有限追索項目融資LT longterm 長期Ltd. limited 有限（公司）M maturedbond 到期的債券M mega- 百萬M milli- 千分之一m million 百萬M&A merger&acquisition 兼并收購m. meter,mile 米、英里M.B. memorandumbook 備忘錄M.D. maturitydate 到期日M.D.(M/D) memorandumofdeposit 存款(放）單M.D. maliciousdamage 惡意損壞M.F. mutualfunds 共同基金M.M. moneymarket 貨幣市場M.O. moneyorder 郵匯M/.a myaccount 本人帳戶M/C marginalcredit 限界信貸M/C marginalcredit 信貸限額m/c metalliccurrency 金屬貨幣M/D memorandumofdeposit 存款單M/d monthsafterdeposit 出票后月M/I marineinsurance 海險M/P monthsafterpayment 付款后月M/s monthsofsight 見票后月M/T mailtransfer 信匯MA myaccount 本人帳戶Master Mat. maturity 到期日Max., maxmaximum 最大量MBB mortgage-backedbonds 抵押支持的債券MBO managementbyobjectives 目標管理MCA mutualcurrencyaccount 共同貨幣帳戶MCP mixedcreditprogram 混合信貸計劃mdse. merchandise 商品MEI marginalefficiencyofinvestment 投資的邊際效率mem. memorandum 備忘錄MERM multilateralexchangeratemodel 多邊匯率模型MF mezzaninefinancing 過渡融資mfg. manufacturing 制造的MFN mostfavourednations 最惠國mfrs. manufacturers 制造商mg milligram 毫克micro onemillionthpart 百萬分之一min minimum 最低值、最小量MIP monthlyinvestmentplan 月度投資計劃Mk mark 馬克mks. marks 商標mkt. market 市場MLR minimumlendingrate 最低貸款利率MLTG medium-and-long-termguarantee 中長期擔保mm millimeter 毫米MMDA moneymarketdepositaccount 貨幣市場存款帳戶MMI majormarketindex 主要市場指數MNC multinationalcorporation 跨（多）國公司MNE multinationalenterprise 跨國公司MO(M.O.) moneyorder 匯票mo. month 月MOS managementoperatingsystem 經營管理制度Mos. months 月MP marketprice 市價MPC marginalpropensitytoconsume 邊際消費傾向MPS MasterProductSchedule Mrge.(mtg.) mortgage 抵押MRJ materialsrequisitionjournal 領料日記帳MRO maintenance,repairandoperation 維護、修理及操作MRP manufacturer'srecommendedprice 廠商推薦價格MRP monthlyreportofprogress 進度月報MRP materialrequirementplanning 原料需求計劃MRPNO MRR maintenance,repairandreplace 維護、修理和替換msg message 留言MT mediumterm 中期mthly monthly 每月MTI medium-terminsurance 中期保險MTN medium-termnote 中期票據MTU metricunit 米制單位n. net 凈值n.a notavailable 暫缺N.A. netassets 凈資產N.A. non-acceptance 不承兌N.B. notabene 注意N.D. netdebt 凈債務n.d. nodate 無日期n.d. non-delivery 未能到達n.e. noeffects 無效n.e. notenough 不足N.E.S. notelsewherespecified 未另作說明N.G. netgain 純收益N.I. netincome 凈收益N.I. netinterest 凈利息N.L. netloss 凈損失n.m. nauticalmile 海里N.N. noname 無簽名N.P. notespayable 應付票據N.Q.A. netquickassets 速動資產凈額N.R. notesreceivable 應收票據N.S.F.(NSF) nosufficientfund 存款不足N.W. networth 凈值N.Y. netyield 凈收益N.E. netearnings 凈收益N.P. notarypublic 公證人N/C netcapital 凈資本N/F nofund 無存款N/m nomark 無商標N/P netprofit 凈利N/R noresponsibility 無責任NA notapplicable 不可行NC nocharge 免費ND nextdaydelivery 第二天交割NDA netdomesticasset 國內資產凈值NE. noeffects 無存款Neg.Inst.,N.I. negotiableinstruments 流通票據negb. negotiable 可轉讓的、可流通的nego. negotiate 談判net.p. netproceeds 凈收入NFD nofixeddate 無固定日期NFS notforsale 非賣品NH notheld 不追索委托NIAT netincomeaftertax 稅后凈收益NIFO nextin,firstout 次進先出法nil nothing 無NIM netinterestmargin 凈息差NIT negativeincometax 負所得稅NL noload 無傭金NM nomarks 無標記NNP netnationalproduct 國民生產凈值noa/c noaccount 無此帳戶NO.(no.) number 編號、號數NOP netopenposition 凈開頭寸NOWa/c negotiableorderofwithdrawal 可轉讓存單帳戶NP noprotest 免作拒付證書NPC nominalprotectioncoefficient 名義保護系數NPL non-performingloan 不良貸款NPV methodnetpresentvaluemethod 凈現值法NQB noqualifiedbidders 無合格投標人NR norated （信用）未分等級NSF checknosufficientfundcheck 存款不足支票nt.wt. netweight 凈重NTA nettangibleassets 有形資產凈值NTBs non-tariffsbarriers 非關稅壁壘ntl notimelost 立即NTS nottoscale 不按比例NU nameunknown 無名NWC networkingcapital 凈流動資本NX notexceeding 不超過o order 訂單o.(O.) offer 發盤、報價o.a. overall 全面的、綜合的O.B. ordinarybusiness 普通業務O.B.(O/B) orderbook 訂貨簿o.c. overcharge 收費過多O.E.(o.e.) omissionexcepted 遺漏除外O.F. oceanfreight 海運費O.G. ordinarygoods 中等品O.G.L. OpenGeneralLicense 不限額進口許可證o.m.s. outputpermanshift 每人每班產量O.P. oldprice 原價格O.P. openpolicy 不定額保險單O.T. overtime 加班O/a onaccount 賒帳o/a onaccountof 記入帳戶O/d ondemand 見票即付o/d,o.d.,(O.D.) overdrawn 透支O/s outstanding 未清償、未收回的OA openaccount 賒帳、往來帳OAAS operationalaccountingandanalysissys經營會計分析制OB otherbudgetary 其他預算OB/OS indexoverbought/oversoldindex 超買超賣指數OBV on-balancevolume 持平數量法OC opencover 預約保險OD overdraft 透支OFC openforcover 預約保險OI originalissue 原始發行OII overseasinvestmentinsurance 海外投資保險ok. allcorrect 全部正確Op. Operation OperationSet opp opposite 對方opt. optional 可選擇的ord. ordinary 普通的OS outofstock 無現貨OTC over-the-countermarket 市場外交易市場OVA overheadvarianceanalysis 間接費用差異分析OW offerwanted 尋購啟示OWE optimumworkingefficiency 最佳工作效率oz ounce(s) 盎司ozws. otherwise 否則P&A professionalandadministrative 職業的和管理的P&I clauseprotectionandindemnityclause 保障與賠償條款P&L profitandloss 盈虧，損益P.0. postalorder 匯票P.A. personalaccount;privateaccount 個人賬戶、私人賬戶P.A. particularaverage;powerofattorney 單獨海損；委托書p.a., perann.perannum 每年P.C.B. pettycashbook 零用現金簿P.O.C. portofcall 寄航港，停靠地P.O.D. placeofdelivery 交貨地點P.O.D. portofdestination;portofdischarge 目的港；卸貨港P.O.R. payableonreceipt 貨到付款P.P. paybackperiod （投資的）回收期P.P.I. policyproofofinterest 憑保證單證明的保險利益P/A privateaccount 私人帳戶P/A paymentofarrival 貨到付款P/C pricecatalog;pricecurrent 價格目錄；現行價格P/C. pricecurrent 時價表P/E price/earning 市盈率P/H pier-to-house 從碼頭到倉庫P/N promissorynote 期票P/N promissorynote 期票，本票P/P postedprice (股票等)的牌價PAC putandcall 賣出和買入期權pat. patent 專利PAYE payasyouearn 所得稅預扣法PAYE payasyouenter 進入時支付PBT profitbeforetaxation 稅前利潤pc piece;prices 片，塊；價格pcl. parcel 包裹pd paid 已付perpro. perprocurationem （拉丁）由...代理PF projectfinance 項目融資PFD preferredstock 優先股PlanningT/F PMO postalmoneyorder 郵政匯票POE portofentry 報關港口POP advertisingpoint-of-purchaseadvertis購物點廣告POR payonreturn 收益Ppd. prepaid 預付PR paymentreceived 付款收訖Process PS postscript 又及PV parvalue;presentvalue 面值；現值Q. quantity 數量q. quarto 四開，四開本Q.v. quodvide-whichsee 請查閱q.v. quodvide(whichsee) 參閱Q.y. query 查核QB qualifiedbuyers 合格的購買者QC qualitycontrol 質量控制QI quarterlyindex 季度指數qr. quarter 四分之一，一刻鐘QT questionedtrade 有問題交易QTIB QualifiedTerminalInterestPropertyTr附帶可終止權益的財產信托quad. quadruplicate 一式四份中的一份quotn. quotation 報價R optionnottraded 沒有進行交易的期權R&A railandair 鐵路及航空運輸R&D researchanddevelopment 研究與開發R&T railandtruck 鐵路及卡車運輸R&W railandwater 鐵路及水路運輸r. rate;rupee;ruble 比率；盧比；盧布R. response;registered;return 答復；已注冊；收益r.d. runningdays=consecutivedays 連續日R.I. re-insurance 再保險R/A refertoacceptor 洽詢（匯票）承兌人R/D refertodrawer （銀行）洽詢出票人R/G RAD researchanddevelopment 研究和開發RAM diverseannuitymortgage 逆向年金抵押RAN revenueanticipationnote 收入預期債券RB regularbudget 經常預算RCA relativecomparativeadvantage 相對比較優勢RCMM registeredcompetitivemarketmaker 注冊的競爭市場自營商rcvd. received 已收到RDTC registereddeposittakingcompany 注冊接受存款公司Re. subject 主題re. withreferenceto 關于recd. received 收到RECEIVEDB/L receivedforshipmentbilloflading 待裝云提單REER realeffectiveexchangerate 實效匯率ref. referee;reference;refer(red) 仲裁者；裁判；參考；呈遞REO realestateowned 擁有的不動產REP importreplacement 進口替代REP Officerepresentativeoffice 代辦處，代表處REPO,repu, RPRepurchaseAgreement 再回購協議req. requisition 要貨單，請求Rev. REVOLVER revolvingletterofcredit 循環信用證REWR readandwrite 讀和寫RG RoutingGroup RIEs recognizedinvestmentexchanges 認可的投資交易（所）Rl roll 卷RLB restrictedlicensebank 有限制牌照銀行rm room 房間RM remittance 匯款RMB RENMINBI 人民幣，中國貨幣RMS RoyalMailSteamer 皇家郵輪RMSD RoyalMailSpecialDelivery 皇家郵政專遞RMT RailandMaritimeTransportUnion 鐵路海運聯盟ROA returnonasset 資產回報率ROC returnoncapital 資本收益率ROE returnonequity 股本回報率ROI returnoninvestment 投資收益ROP registeredoptionprincipal 記名期權本金ro-ro roll-on/roll-offvessel 滾裝船ROS returnonsales 銷售收益率RPB RecognizedProfessionalBody 認可職業（投資）機構RPI retailpriceindex 零售物價指數RPM resalepricemaintenance 零售價格維持措施（計劃）rpt. repeat 重復RRP ReverseRepurchaseAgreement 逆回購協議RSL ratesensitiveliability 利率敏感性債務RSVP pleasereply 請回復RT RoyaltyTrust 特權信托RTM registeredtrademark 注冊商標Rto ratio 比率RTO roundtripoperation 往返作業RTS rateoftechnicalsubstitution 技術替代率RTW righttowork 工作權利RUF revolvingunderwritingfacility 循環式包銷安排RYL referringtoyourletter 參照你方來信RYT referringtoyourtelex 參照你方電傳s second;shilling 秒；第二；先令S signed 已簽字S splitorstockdivided 拆股或股息S/N SerialNumber SA semi-annualpayment 半年支付SA SouthAfrica 南非SAA specialarbitrageaccount 特別套作賬戶SAB specialassessmentbond 特別估價債券sae stampedaddressedenvelope 已貼郵票、寫好地址的信封SAFE StateAdministrationofForeignExchang國家外匯管理局SAIC StateAdministrationforIndustryandC（中國）國家工商行政管理局SAP StatementofAuditingProcedure 《審計程序匯編》SAR SpecialAdministrativeRegion 特別行政區SAS StatementofAuditingStandard 《審計準則匯編》SASE self-addressedstampedenvelope 郵資已付有回郵地址的信封SAT (China)StateAdministrationofTaxati（中國）國家稅務局SATCOM satellitecommunication 衛星通訊SB salesbook;savingbond;savingsbank 售貨簿；儲蓄債券；儲蓄銀行SB shortbill 短期國庫券；短期匯票SBC SwissBankCorp. 瑞士銀行公司SBIC SmallBusinessInvestmentCorporation 小企業投資公司SBIP smallbusinessinsurancepolicy 小型企業保險單SBLI SavingsBankLifeInsurance 儲蓄銀行人壽保險SBN StandardBookNumber 標準圖書號SC salescontract 銷售合同sc scilicetnamely 即SC suppliercredit 賣方信貸SCF suppliercreditfinance 賣方信貸融資SCIRR specialCIRR 特別商業參考利率SCL securitycharacteristicline 證券特征線SCORE specialclaimonresidualequity 對剩余財產凈值的特別要求權SD standarddeduction 標準扣除額SDB specialdistrictbond 特區債券SDBL sightdraft,billofladingattached 即期匯票，附帶提貨單SDH synchronousdigitalhierarchy 同步數字系統SDR straightdiscountrate 直線貼現率SDRs specialdrawingrights 特別提款權SE shareholders'equity 股東產權SE StockExchange 股票交易所SEA SingleEuropeanAct 《單一歐洲法案》SEAF StockExchangeAutomaticExchangeFacil股票交易所自動交易措施SEATO SoutheastAsiaTreatyOrganization 東南亞公約組織sec second(ary);secretary 第二，次級；秘書SEC specialeconomiczone 經濟特區sec. section 部分sect. section 部分Sen senator 參議院Sept. September 九月SET selectiveemploymenttax 單一稅率工資稅SF sinkingfund 償債基金Sfr SwissFrank 瑞士法郎SFS SummaryFinancialStatements 財務報表概要Sgd. signed 已簽署sgd. signed 已簽署SHEX Sundaysandholidaysexcepted 星期日和假日除外SHINC Sundaysandholidaysincluded 星期日和假日包括在內shpd. shipped 已裝運shpg. shipping 正裝運shpt. shipment 裝運，船貨Shr. share 股份SI StatutoryInstrument;SystemofUnits 有效立法；國際量制SIC StandardIndustrialC