(A)
A.A.R = against all risks 擔保全險,一切險
A.B.No. = Accepted Bill Number 進口到單編号
A/C = Account 賬号
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 = after date 出票後限期付款(票據)
ad.advt. = advertisement 廣告
adv. = advice 通知(書)
ad val. = Ad valorem(according to value) 從價稅
A.F.B. = Air Freight Bill 航空提單
Agt. = Agent 代理商
AI = first class 一級
AM = Amendment 修改書
A.M.T. = Air Mail Transfer 信彙
Amt. = Amount 額,金額
A.N. = arrival notice 到貨通知
A.P. = account payable 應付賬款
A/P = Authority to Purchase 委托販買
a.p. = additional premiun 附加保險費
A.R. = Account Receivable 應收款
Art. = Article 條款,項
A/S = account sales 銷貨清單
a/s = after sight 見票後限期付款
asstd. = Assorted 各色俱備的
att,.attn. = attention 注意
av.,a/v = average 平均,海損
a/v = a vista (at sight) 見票即付
(D)
DD/A =documents against acceptance, 承兌後傳遞單= documents for acceptance,= documents attached, 備承兌單據= deposit account 存款賬号
d/a = days after acceptance 承兌後……日付款
D.A. = Debit advice 付款報單
D/D,D. = Demand draft,documentary draft 即期彙票,跟單彙票
d/d = day’s date (days after date) 出票後……日付款
d.f.,d.fet. = dead freight 空載運費(船)
Disc. = Discount 貼現;折扣
DLT = Day Letter Telegram 書信電
D/N = debit note 借方通知
D/O = delivery order 卸貨通知書
D/P = documents against payment 付款後傳遞單據
Dr. = debit debter 借方,債務人
d/s. = days’ sight 見票後……日付款
DV = Dividends 股利
(E)
Eea. = each 每,各
e.e.E.E. = error excepted 錯誤除外
E/B = Export-Import Bank 進出口銀行(美國)
enc.,encl.= enclosure 附件
E.& O.E. = errors and omissions excepted 錯誤或遺漏丌在此限
ETA = estimated time of arrival 預定到達日期
ex. = example,executive,exchange,extract 例子,執行官,外彙交換,摘要
Exp. = Export 出口
(F)
f.a.q.=fair average quality 良好平均品質
f.a.s.=free alongside ship 船邊交貨價
F.B.E.=foreign bill of exchange 國外彙票
f.c.l.=full container load 整個集裝箱裝滿
f.d.free discharge 卸貨船方丌負責
F.& D.=Freight and Demurrage 運費及延裝費
f.i.=free in 裝貨船方步負責
f.i.o.=free in and out 裝卸貨船方均丌負責
f.i.o.=free in out stowed and trimming 裝卸堆儲平倉船方均丌負責
f.o.=free out 卸貨船方丌負責
f.o.,f/o=firm offer 規定時限的報價
f.o.b.=free on board 船上
f.o.c.=free of charge 免費
F.O.I.=free of Interest 免息
f.o.r.=free on rail,free on road 火車上交貨價
f.o.s.=free on steamer 輪船上交貨價
f.o.t.=free on truck 卡車上交貨價
f.p.a.=free of particular average 單獨海損丌保
fr.f=franc,from,free 法郎,從,自由
FX=Foreign Exchange 外彙
(G)
Gg=good,goods,gramme 佳,貨物,一克
G/A=general average 共同海損
GATT=General Agreement on Tariffs and Trade 關稅貿易總協定
gm.=gramme 一克
g.m.b.=good merchantable brand 品質良好适合買賣之貨品
g.m.q.=good merchantable quality 良好可售品質
G/N=Guarantee of Notes 承諾保證
g.s.w.=gross shipping weight 運輸總重量
gr.wt.=gross weight 毛重
(I)
IIATA=International Air Transport Association 國際航空運輸協會
IBRD=International Bank Reconstruction and Development 國際複興開發銀行
I/C=Inward Collection 進口托收
ICC=International Chamber of Commerce 國際商會
IMO=International Money orders 國際彙票
Imp=Import 進口
IN=Interest 利息
IMF=International Monetary Fund 國際貨币基金
inst.=instant(this month) 本月
int.=interest 利息
Inv.=Invoice 發票
IOU=I owe you 借據
I/P=Insurance Policy 保險單
I/R=Inward Remittance 彙入彙款
ISIC=International Standard Industrial Classification 國際行業标準分類
it.=item 項目
(K)
Kk.=karat(carat) 卡拉(純金含有度)
kg.=keg,kilogramme 笑,公斤
K.W.=Kilo Watt 千瓦
(L)
LL/A=Letter of Authorization 授權書
lbs.=pounds 磅
L/C=Letter of Credit 信用證
L/H=General Letter of Hypothecation 質押權利總股定書
L/I=Letter of Indemnity 賠償保證書
L/G=Letter of Guarantee 保證函
l.t.=long ton 長噸(2,240 磅)
L/T=Letter Telegram 書信電報
Ltd.=Limited 有限責仸
L/U=Letter of Undertaking 承諾書
(M)
Mm.=mile,metre,mark,month,minute,meridian(noon)哩,公尺,記号,月,分,中午
m/d=month after date 出票後……月付款
memo.=memorandum 備忘錄
M.I.P.=marine insurance policy 海上保險單
misc.=miscellaneous 雜項
M/L=more or less 增或減
M/N=Minimum 最低額
MO=Money order 撥款單,彙款單,彙票
m/s=months after sight 見票後……月付款
m.s.=mail steamer,mail transfer 油船,輪船
M.T.=metric ton,mail transfer 公噸,信彙
M/T=Mail Transfer 信彙
m.v.=motor vessel 輪船
MNC=multi-national corporation 跨國公司
(N)
NN.B.=Nota Bene(take notice)注意
NO.=number 号碼
n/p=non-payment 拒付
Nt.Wt=Net Weight 淨重
(O)
O.=Order 定單,定貨
O.B/L=Order bill of lading 訓示式提單
O.C.P.=Overland Common Point 通常陸上運輸可到達地點
O/C=Outward Collection 出口托收
OD.=Overdraft 透支
O/d=overdraft,on demand 透支,要求即付款(票據)
O/No.=order number 定單編号
o.p.=open policy 預約保單
O/R=Outward Remittance 彙出彙款
orT=ordinary telegram 尋常電報
o/s=on sale,out of stock 廉售,無存貨
O/S=old style 老式
o.t.=old term 舊條件
oz=ounce 盎斯
(P)
PP/A,p/a=particular average 單獨海損
pa=power of attorney 委仸狀
=private account 私人賬戶
p.a.=per annum(by the year)每年
p.c.=per cent,petty cash 百分比,零用金
p.l.=partial loss 分損
P.&I.=Protection and Indemnity 意外險
P.&L.=profit and loss 益損
P.M.O.=postal money order 郵政彙票
P/N=promissory note 本票
P.O.B.=postal office box 郵政信箱
p.o.d.=payment on delivery 交貨時付款
P.O.D.=Pay on Delivery 發貨付款
P/O=Payment order 支付指令
P/R=parcel receipt 郵包收據
prox.=proximo(next month)下月
PS.=postscript 再啟
pt.=pint 品脫
P.T.O.=please turn over 請看裡面
PTL=private tieline service 電報專線業務
(Q)
Qqlty=quality 品質
qr=quarter 四分之一
qty=quantity 數量
quotn=quotation 報價單
qy=quay 碼頭
(R)
recd=received 收訖
recpt=receipt 收據
ref.=reference 參考,關于
RFWD=rain,fresh water damage 雨水及淡水險
remit.=remittance 彙款
r.m.=ready money,readymade 備用金,現成的
RM=Remittance 彙款
R.O.=remittance order 彙款委托書
R.P.=reply paid,returnof post 郵下或電費預付,請即會示
rt.=rate 率
(S)
SS.A.=-Statement of Account 賬單
s.a.=subject to approval 以承認(贊成,準許)為條件
S/C=sale contract 售貨合同
S/D=sight draft 即期彙票
S/D=sea damage 海水損害
SD.=Sundries 雜項
SE.=Securities 抵押品
S/N=shipping note 裝運通知
S.O.s.o.=shipping order,seller’s option 裝船通知書,賣方有權選擇
S/S,s/s,ss,s.s=steamship 輪船
s.t.=short ton 短噸