■新譯通翻譯公司

AAA 　 最佳等級
abs. abstract 摘要
a/c, A/C account 帳戶、帳目
a/c, A/C account current 往來帳戶、活期存款帳戶
A&C addenda and corrigenda 補(bǔ)遺和勘誤
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應(yīng)計(jì)利息
Acct. account 帳戶、帳目
Acct. accountant 會(huì)計(jì)師、會(huì)計(jì)員
Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué)
Acct.No. account number 帳戶編號、帳號
Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目
ACN air consignment 航空托運(yùn)單
a/c no. account number 帳戶編號、帳號
Acpt. acceptance or accepted 承兌
A/CS Pay. accounts payable 應(yīng)付帳款
A/CS Rec. accounts receivable 應(yīng)收帳款
ACT advance corporation tax 預(yù)扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值
a.d., a/d after date 開票后、出票后
ADRS asset depreciation range system 固定資產(chǎn)分組折舊法
Adv. advance 預(yù)付款
ad.val.,A/V ad valorem to (according value)

從價(jià)
Agt. agent 代理人
Agt. agreement 協(xié)議、契約
AJE adjusting journal entries 調(diào)整分錄
Amt. amount 金額、總數(shù)
Ann. annuity 年金
A/P account paid 已付賬款
A/P account payable 應(yīng)付帳款
A/P accounting period 會(huì)計(jì)期間
A/P advise and pay 付款通知
A/R account receivable 應(yīng)收帳款
A/R at the rate of 以……比例
a/r all risks （保險(xiǎn))

全險(xiǎn)
Arr. arrivals, arrived 到貨、到船
A/S, a/s after sight 見票即付
A/S，acc/s account sales 承銷帳、承銷清單，售貨清單
ASAP as soon as possible 盡快
ASR acceptance summary report 驗(yàn)收總結(jié)報(bào)告
ass. assessment 估征、征稅
assimt. assignment 轉(zhuǎn)讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢
ATM Automatic Teller Machine 自動(dòng)取款機(jī)（柜員機(jī)) 

ATS automated trade system 自動(dòng)交易系統(tǒng)
ATS automatic transfer service 自動(dòng)轉(zhuǎn)移服務(wù)
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣
Aud. auditor 審計(jì)員、審計(jì)師
Av. average 平均值
a.w. all wool 純羊毛
A/W air waybill 空運(yùn)提單
A/W actual weight 實(shí)際重量
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產(chǎn)、倒閉
Bat battery 電池
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B/B bill bought 買入票據(jù)、買入?yún)R票
b&b bed & breakfast 住宿費(fèi)和早餐費(fèi)
b.c. blind copy 密送的副本
BC buyer credit 買方信貸
B/C bills for collection 托收匯票
B.C. bank clearing 銀行清算
b/d brought down 轉(zhuǎn)下頁
Bd. bond 債券
B/D bills discounted 已貼現(xiàn)票據(jù)
B/D bank draft 銀行匯票
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
B/E bill of entry 報(bào)關(guān)單
b.e., B/E bill of exchange 匯票
BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)
b/f brought forward 承前
BF bonded factory 保稅工廠
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保稅貨物
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國際清算銀行
bit binary digit 兩位數(shù)
Bk. bank 銀行
Bk. book 帳冊
b.l., B/L bill of lading 提貨單
B/L original bill of lading original 提貨單正本
bldg. building 大廈
BMP bank master policy 銀行統(tǒng)一保險(xiǎn)
BN bank note 鈔票
BO branch office 分支營業(yè)處
BO buyer’s option 買者選擇交割期的遠(yuǎn)期合同
BOM beginning of month 月初
b.o.m. bill of materials 用料清單
BOO build-operate-own 建造—運(yùn)營—擁有
BOOM build-operate-own-maintain 建造—運(yùn)營—擁有—維護(hù)
BOOT build-operate-own- transfer 建造—運(yùn)營—擁有—轉(zhuǎn)讓
b.o.p. balance of payments 收支差額
BOT balance of trade 貿(mào)易余額
BOY beginning of year 年初
b.p., B/P bills payable 應(yīng)付票據(jù)
Br. branch 分支機(jī)構(gòu)
BR bank rate 銀行貼現(xiàn)率
b.r., B/R bills receivable 應(yīng)收票據(jù)
Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金
b.s., BS, B/S balance sheet 資產(chǎn)負(fù)債表
B/S bill of sales 賣據(jù)、出貨單
B share B share B 股
B.T.T. bank telegraphic transfer 銀行電匯
BV book value 票面價(jià)值
c. cents 分
C cash; coupon; currency 現(xiàn)金、息票、通貨
C centigrade 攝氏（溫度) 

C. A. chartered accountant; chief accountant 特許會(huì)計(jì)師、主任（主管)

會(huì)計(jì)師
C. A. commercial agent 商業(yè)代理、代理商
C. A. consumers' association 消費(fèi)者協(xié)會(huì)
C/A capital account 資本帳戶
C/A current account 往來帳
C/A current assets 流動(dòng)資產(chǎn)
C. A. D cash against documnet 交單付款
can. cancelled 注銷
cap. capital 資本
CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式
C. A. S. cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn)
c. b., C. B. cash book 現(xiàn)金簿
CBD cash before delivery 先付款后交貨
C. C. cashier's check 銀行本票
C. C contra credit 貸方對銷
c/d carried down 過次頁、結(jié)轉(zhuǎn)下期
CD certificate of deposit 存單
c/f carry forward 過次頁、結(jié)轉(zhuǎn)
CG capital gain 資本利得
CG capital goods 生產(chǎn)資料、資本貨物
C. H. custom house 海關(guān)
C. H. clearing house 票據(jù)交換所
Chgs charges 費(fèi)用
Chq. cheque 支票
C/I certificate of insurance 保險(xiǎn)憑證
CIA certified internal auditor 注冊內(nèi)部審計(jì)員
c. i. f. , C. I. F. cost, insurance and freight 到岸價(jià)，貨價(jià)+保險(xiǎn)+運(yùn)費(fèi)
C. I. T. comprehensive income tax 綜合所得稅
Ck. check 支票
C. L. call loan 短期拆放
C / L current liabilities 流動(dòng)負(fù)債
C. M. A. certificed management accountant 注冊管理會(huì)計(jì)師
CMEA, Comecon Council for Mutual Economic Assistance 經(jīng)濟(jì)互助委員會(huì)
CML capital market line 資本市場線性
CMO Collateralised Mortgage Obligations 擔(dān)保抵押貸款債務(wù)
CMV current market value 現(xiàn)時(shí)市場價(jià)值
CN consignment note 鐵路運(yùn)單
CN credit note 貸方通知書
c/o carried over 結(jié)轉(zhuǎn)后期
C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨
C. O. certificate of origin 產(chǎn)地證明書
Co. company 公司
COBOL Common Business Oriented Language 通用商業(yè)語言
CoCom Coordinating Committee for Multilateral Export Controls 多邊出口控制協(xié)調(diào)委員會(huì)
c. o. d, C. O. D. cash on delivery 貨到付款
Col. column 帳欄
Coll. collateral 擔(dān)保、抵押物
Coll. collection 托收
Com.; comm. commission 傭金
cont. container 集裝箱
cont., contr. contract 契約、合同
conv., cv., cvt. convertible 可轉(zhuǎn)換的、可兌換的
Cor. corpus 本金
Cor. correspodent 代理行
Corp. corporation 公司
CP. commercial paper 商業(yè)票據(jù)
C. P. A certified Public Accountant 注冊公共會(huì)計(jì)師
CPB China Patent Bureau 中國專利局
CPI consumer price index 消費(fèi)者價(jià)格指數(shù)
CPM cost per thousand 每一千個(gè)為單位的成本
CPP current purchasing power 現(xiàn)行購買力
Cps. coupons 息票
CPT carriage paid to 運(yùn)費(fèi)付至......
C/R company's risk 企業(yè)風(fēng)險(xiǎn)
Cr. credit 貸記、貸方
CR carrier's risk 承運(yùn)人風(fēng)險(xiǎn)
CR current rate 當(dāng)日匯率、現(xiàn)行匯率
CR cash receipts 現(xiàn)金收入
CR class rate 分級運(yùn)費(fèi)率
CS civil servant; civil service 公務(wù)員、文職機(jī)關(guān)
CS convertible securities 可轉(zhuǎn)換證券
C. S. capital stock 股本
CSI customer satisfaction index 顧客滿意指數(shù)
csk. cask 木桶
CT corporate treasurer 公司財(cái)務(wù)主管
CT cable transfer 電匯
ct crate 板條箱
ctge cartage 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi)
Cts. cents 分
CTT capital transfer tax 資本轉(zhuǎn)移稅
cu cubic 立方
CU customs unions 關(guān)稅聯(lián)盟
cu. cm. cubic centimeter 立方厘米
cu. in. cubic inch 立方英寸
cu. m. cubic meter 立方米
cu. yd. cubic yard 立方碼
cum. pref. cumulative preference (share)

?累積優(yōu)先（股) 

cur. curr. current 本月、當(dāng)月
CV convertible security 可轉(zhuǎn)換債券
CVD countervailing duties 抵消關(guān)稅、反傾銷稅
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
C. W. O. cash with order 訂貨付款
Cy. currency 貨幣
CY calendar year 日歷年
CY container 整裝貨柜
CY container yard 貨柜堆場、貨柜集散場
D degree; draft 度、匯票
D/A deposit account 存款帳戶
D/A document against acceptance 承兌交單
d/a days after acceptance 承兌后......日（付款) 

D. A. debit advice 欠款報(bào)單
D. B day book 日記帳、流水帳
DB method declining balance (depreciation)

?method 遞減余額折舊法
D. C. F. method discounted cash flow method 現(xiàn)金流量貼現(xiàn)法
D/D documentary draft 跟單匯票
D. D.; D/D demand draft 即期匯票
D/d; d/d days after date 出票后......日(付款) 

d. d. dry dock 干船塢
DDB method double declining balance (depreciation)

?method 雙倍遞減余額折舊法
D. D. D deadline delivery date 交易最后日期
def. deficit 赤字、虧損
dem. demurrage 滯期費(fèi)
Depr. depreciation 折舊
d. f; D. F.; d. frt. dead freight 空艙費(fèi)
D. G dangerous goods 危險(xiǎn)貨物
diff. difference 差額
Dis. discount 折扣、貼現(xiàn)
dish'd; dishd dishonored 不名譽(yù)、拒付
D. I. T double income-tax(relief)

?雙重所得稅（免征) 

div.; divd dividend 紅利、股息
D-J Dow Jones & Co. 美國道—瓊斯公司
DJIA Dow Jones Industrial Average (Stock Index)

?道—瓊斯工業(yè)股票指數(shù)
DJTA Dow Jones Transportation Average 道—瓊斯運(yùn)輸平均數(shù)
DJUA Dow Jones Utility Average 道—瓊斯公用事業(yè)平均數(shù)
DK Don't know 不知道
DL direct loan 直接貸款
DL discretionary limit 無條件限制
DLD deadline date 最后時(shí)限
Dls. ; Dol(s)

; Doll(s)

?dollars 元
DM Deutsche Mark; D-mark; Deutschmark; 德國馬克
DMCs developing member countries 發(fā)展中國家
DN date number 日期號
DN; D/N debit note 借記通知單
DNR do not reduce 不減少
do.; dto. ditto 同上、同前
D/O delivery order 發(fā)貨單
Doc(s)

?documents 憑證、單據(jù)、文件
doc. att. documents attached 附單據(jù)、附件
Doc. code document code 憑證（單據(jù))

編號
D. O. G. days of grace 寬限日數(shù)
DOR date of request 要求日
DP; D/P document against payment 交單付款
DPI disposable personal income 個(gè)人可支配收入
DPOB date and place of birth 出生時(shí)間和地點(diǎn)
DPP damp proofing 防潮的
Dr. debit 借記、借方
D. R.; DR discount rate 貼現(xiàn)率、折扣率
Dr debtor 債務(wù)人
DR deposit receipt 存單、存款收據(jù)
dr. drawer 借方
DS; d/s days after sight(days' sight)

?見票后.......日(付款) 

ds.; d's days 日
dstn. destination 日的地(港) 

DTC Deposit taking company 接受存款公司
DTC Deposit Trust Company 儲(chǔ)蓄信托公司
dup.; dupl.; dupte. duplicate 副本
DVP delivery versus payment 付款交貨
dy.; d/y day; delivery 日、交貨
dz dozen 一打
E. exchange; export 交易所、輸出
E. & O. E. errors and omissions excepted 如有錯(cuò)漏，可加更正
e.a.o.n. except as otherwise noted 除非另有說明
EAT earnings after tax 稅后收益
EB ex budgetary 預(yù)算外
EBIT earnings before interest and tax 扣除利息和稅金前收益
EBS Electronic Broking Service 電子經(jīng)紀(jì)服務(wù)系統(tǒng)
EBT earning before taxation 稅前盈利
EC European Community; European Commission 歐洲共同體、歐洲委員會(huì)
EC export credit 出口信貸
EC error corrected 錯(cuò)誤更正
Ec. exempli causa 例如
Ec. ex coupon 無息票
ECA export credit agency 出口信貸機(jī)構(gòu)
ECAFE Economic Commission for Asia and the Far East 亞洲及遠(yuǎn)東經(jīng)濟(jì)委員會(huì)
ECE Economic Commission for Europe 歐洲經(jīng)濟(jì)委員會(huì)
ECG Export Credit Guarantee 出口信用擔(dān)保
ECI export credit insurance 出口信用保險(xiǎn)
ECR export credit refinancing 出口信貸再融資
ECT estimated completion time 估計(jì)竣工時(shí)間
ECU European Currency Unit 歐洲貨幣單位
E/D export declaration 出口申報(bào)單
ED ex dividend 無紅利、除息、股利除外
EDD estimated delivery date 預(yù)計(jì)交割日
EDI electronic data interchange 電子數(shù)據(jù)交換
EDOC effective date of change 有效更改日期
EDP Electronic Data Processing 電子數(shù)據(jù)自理
E. E.; e.e errors excepted 如有錯(cuò)誤，可加更正
EERI Effective Exchange Rate Indexes of Hong Kong 港匯指數(shù)
EET East European Time 東歐時(shí)間
EF export finance 出口融資
EF Exchange Fund 外匯基金
EFT electronic funds transfer 電子資金轉(zhuǎn)帳
EFTA European Free Trade Area (Association)

?歐洲自由貿(mào)易區(qū)（協(xié)會(huì)) 

EGM Extraordinary Genaral Meeting 特別股東大會(huì)
EIB Export-Import Bank 進(jìn)出口銀行
EIL WB Economic Integration Loan 世界銀行經(jīng)濟(jì)一體化貸款
EL export license 出口許可證
ELI extra low impurity 極少雜質(zhì)
EMF European Monetary Fund 歐洲貨幣基金
EMIP equivalent mean investment period 等值平均投資期
EMP end-of month payment 月末付款
EMP European main ports 歐洲主要港口
EMS European Monetary System 歐洲貨幣體系
EMS express mail service 郵政特快專遞
EMU European Monetary Union 歐洲貨幣聯(lián)盟
enc enclosed 停業(yè)
encl(s)

enclosure 附件
encd. enclosed 附件
End. ; end. endorsement 背書
Entd. entered 登記人
EOA effective on or about 大約在.......生效
EOD every other day 每隔一日
EOE European Options Exchange 歐洲期權(quán)交易
EOM end of month 月底
EOQ economic order quantity 最底訂貨量
EOS end of season 季末
EOU export-oriented unit 出口型單位
EOY end of year 年終
EPD earliest possible date 最早可能日期
EPN export promissory note 出口匯票
EPOS electronic point of sale 電子銷售點(diǎn)
EPR earnings price ratio 收益價(jià)格比率
EPR effective protection rate 有效保護(hù)率
EPS earnings per share 每股收益額、每股盈利額
E. P. T excess profit tax 超額利潤稅
EPVI excess present value index 超現(xiàn)值指數(shù)
EPZ export processing zone 出口加工區(qū)
ERM exchange rate mechanism 匯率機(jī)制
ERS Export Refinance Scheme 出口再融資計(jì)劃
ESOP Employee Stock Ownership Plan 職工持股計(jì)劃
Est. estate 財(cái)產(chǎn)、遺產(chǎn)
EST Eastern Standard Time 美國東部標(biāo)準(zhǔn)時(shí)間
et seq. et sequents 以下
ETA estimated time of arrival 預(yù)計(jì)到達(dá)時(shí)間
ETD estimated tiem of departure 預(yù)計(jì)出發(fā)時(shí)間
ETDZ Economic and Technological Development Zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)
ETLT equal to or less than 等于或少于
ETS estimated time of sailing 預(yù)計(jì)啟航時(shí)間
EU European Union 歐盟
EUA European Units of Account 歐洲記帳單位
ex.; exch exchange 匯兌、況換
excl. exclusive 另外、不在內(nèi)
ex cont. from contract 從合同
ex cp. ex coupon 無息票
ex div. ex dividend 無股息
Exp. export 出口
Extd. extend 展期
EXW ex works 工廠交貨價(jià)
f feet 英尺
F dealt in flat 無息交易的
f. following (page)

?接下頁
f. fairs 定期集市
F. A. face amount 票面金額
F. A. fixed assets 固定資產(chǎn)
F. A freight agent 貨運(yùn)代理行
FA free alongside 啟運(yùn)港船邊交貨
FABB Fellow of the British Association of Accountants and Auditors 英國會(huì)計(jì)師和審計(jì)師協(xié)會(huì)會(huì)員
FAC facility 設(shè)施、設(shè)備
f.a.c. fast as can 盡快
FACT factor analysis chart technique 因素分析圖解法
fad. free delivery (discharge, dispatch)

?免費(fèi)送貨
F. A. F. free at factory 工廠交貨
FAIA Fellow of the Association of International Accountants 國際會(huì)計(jì)協(xié)會(huì)會(huì)員
F. A. Q fair average quality （貨品)

中等平均質(zhì)量
F. A. S. free alongside ship 發(fā)運(yùn)地船邊交貨價(jià)
FASB Financial Accounting Standards Boards 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)
FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移
FAT factory acceptance test 工廠驗(yàn)收試驗(yàn)
FB foreign bank 外國銀行
F. B. E. foreign bill of exchange 外國匯票
F. C. fixed capital 固定資本
F. C. fixed charges 固定費(fèi)用
F. C. future contract 遠(yuǎn)期合同
fc. franc 法郎
FCA Fellow of the Institute of Chartered Accountants 特許會(huì)計(jì)師學(xué)會(huì)會(huì)員
FCG foreign currency guarantee 外幣擔(dān)保
FCL full container load 整貨柜裝載
FCL/LCL full container load/less (than)

full container load 整裝/分卸
FCR forwarder's cargo receipt 貨運(yùn)代理行收據(jù)
FCT forwarding agent's certificate of transport 貨運(yùn)代理行領(lǐng)貨證
fd. fund 資金
FDB method fixed rate on declining balance method 定率遞減余額折舊法
FDI foreign direct investment 外商直接投資
FDIC Federal Deposit Insurance Corporation 聯(lián)邦儲(chǔ)蓄保險(xiǎn)公司
FE foreign exchange 外匯
FE future exchange 遠(yuǎn)期外匯
FF French franc 法國法郎
fib free into barge 駁船上的交貨價(jià)
FIBC financial institution buyer credit policy 金融機(jī)構(gòu)買方信貸險(xiǎn)
FIFO first in, first out 先進(jìn)先出法
fin. stadg.(stndg.)

?financial standing 資信狀況
fin. stat. (F/S)

?financial statement 財(cái)務(wù)報(bào)表
fin.yr. financial year 財(cái)政年度
FINA following items not available 以下項(xiàng)目不可獲得
FIO free in and out 自由進(jìn)出
F. I. T free of income tax 免交所得稅
fl. florin 盾
FLG finance lease guarantee 金融租賃擔(dān)保
flt. flat 無利息
FMV fair market value 合理市價(jià)
FO free out 包括卸貨費(fèi)在內(nèi)的運(yùn)費(fèi)
fo. folio 對折、頁碼
FOB free on board （啟運(yùn)港)

船上交貨、離岸價(jià)格
FOB airport FOB airport (啟運(yùn))

機(jī)場交貨（價(jià)) 

FOBST free on board stowed and trimming 包括清理及平倉的離岸價(jià)格
F.O.C. free of charge 免費(fèi)
FOCUS Financial and Operations Combined Uniform Single Report 財(cái)務(wù)經(jīng)營綜合報(bào)告
FOK fill or kill 要么買進(jìn)或賣出，要么取消
FOR free on rail (or road)

?鐵路或（公路)

上交貨價(jià)
for'd., fwd forward; forwarded 轉(zhuǎn)遞
FOREX foreign exchange 外匯
FOS free on steamer 蒸汽船上交貨（價(jià)) 

FOUO for official use only 僅用于公事
FOW, f. o. w. free on wagon （啟運(yùn)站)

火車上交貨（價(jià)) 

FOX Futures and Options Exchange 期貨和期權(quán)交易所
FP floating policy 浮動(dòng)政策
FP fully paid 已全付的
FRA forward rate agreement 遠(yuǎn)期利率協(xié)議
FRCD floating rate certificate of deposit 浮動(dòng)利率存單
frt., frgt. forward 期貨、遠(yuǎn)期合約
free case no charge for case 免費(fèi)事例
FREF fixed rate export finance 固定利率出口融資
frt. & grat. freight and gratuity 運(yùn)費(fèi)及酬金
Frt. fwd freight forward 運(yùn)費(fèi)待付
Frt. ppd freight prepaid 運(yùn)費(fèi)已付
FS final settlement 最后結(jié)算
FSR feasibility study report 可行性研究報(bào)告
FTW free trade wharf 碼頭交易
FTZ free trade zone 自由貿(mào)易區(qū)
fut. futures 期貨、將來
FV face value 面值
FVA fair value accounting 合理價(jià)值法
FWD forward (exchange)

?contract 遠(yuǎn)期合約
F.X. foreign exchange 外匯
FX broker foreign exchange broker 外匯經(jīng)紀(jì)人
fxd fixed 固定的
FXRN fixed rate note 定息票據(jù)
FY fiscal year (financial year)

?財(cái)政（務(wù))

年度
fy. pd. fully paid 全部付訖
FYI for your information 供您參考
g gallon; grain; gram (s)

; gold 加侖；格令；克; 金
G. A. general agent 總代理商、總代理人
GA go ahead 辦理、可行
GAAP general Accepted Accounting Principles 通用會(huì)計(jì)準(zhǔn)則
GAAS Generally Accepted Auditing Standard 通用審計(jì)標(biāo)準(zhǔn)
GAC General Administration of Customs 海關(guān)總署
gal., gall gallon 加侖
gas. gasoline 汽油
GATT General Agreement on Tariffs and Trade 關(guān)稅及貿(mào)易總協(xié)定
GCL government concessional loan 政府優(yōu)惠貸款
GDP gross domestic product 國內(nèi)生產(chǎn)總值
gds. goods 商品、貨物
GJ general journal 普通日記帳
GL general ledger 總分類帳
gm. gram(s)

?克
GMP graduated payment mortgage 遞增付款按揭
GND gross national demand 國民總需求
GNE gross national expeditures 國民支出總額
GNP gross national product 國民生產(chǎn)總值
GOFO gold forward rate 黃金遠(yuǎn)期利率
GP gross profit 毛利
GPP general purchasing power 總購買能力
gr. (grs.)

?wt. gross weight 毛重
GR gross revenue 毛收入
GS gross sales 銷售總額
GSP generalised system of preferences 普惠制
GTM good this month 本月有效
GTW good this week 本星期有效
HAB house air bill 航空托運(yùn)單
HAWB house air waybill 航空托運(yùn)單
HCA historical cost accounting 歷史成本會(huì)計(jì)
hdqrs. headquarters 總部
hg. hectogram 一百公克
HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率
hifo highest-in, first-out 高入先出法
H. in D. C. holder in due course 正當(dāng)持票人
Hi-Q high quality 高質(zhì)量
HIRCS high interest rate currencies 高利率貨幣
hi-tech high technology 高技術(shù)
HKD Hong Kong dollar 香港元
HKI Hong Kong Index 香港指數(shù)
hl. hectoliter 百升
hldg. holding 控股
Hon'd honored 如期支付的
HSCPI Hang Seng Consumer Price Index 恒生消費(fèi)價(jià)格指數(shù)
HSI Hang Seng Index 恒生指數(shù)
hwevr. however 無論如何
Hz hertz 赫茲
I. A. intangible assets 無形資產(chǎn)
I & A inventory and allocations 庫存和分配
IAS International Accounting Standard 國際會(huì)計(jì)標(biāo)準(zhǔn)
IB investment banking 投資銀行（業(yè)) 

I. B. invoice book 發(fā)票簿
IBA International Bank Association 國際銀行家協(xié)會(huì)
IBBR interbank bid rate 銀行間報(bào)價(jià)利率
I. B. I invoice book inward 購貨發(fā)票簿
IBNR incurred but not reported 已發(fā)生未報(bào)告
I. B. O. invoice book outward 銷貨發(fā)票簿
IBOR inter-bank offered rate 銀行間的拆借利率
ICB international competitive bidding 國際競標(biāo)
ICIA International Credit Insurance Association 國際信用保險(xiǎn)協(xié)會(huì)
ICJ International Court of Justice 國際法庭
ICM international capital market 國際資本市場
ICONs index currency option notes 指數(shù)貨幣期權(quán)票據(jù)
ICOR incremental capital-output ratio 資本—產(chǎn)出增量比
I. C. U. International Code Used 國際使用的電碼
IDB industrial development bond 工業(yè)發(fā)展債券
IDB Inter-American Development Bank 泛美開發(fā)銀行
IDB inter-dealer broker 交易商之間經(jīng)紀(jì)人
IDC intangible development cost 無形開發(fā)成本
IDR international depositary receipt 國際寄存單據(jù)
IE indirect export 間接出口
I. F. insufficient fund 存款不足
IFB invitation for bids 招標(biāo)邀請
I. G. imperial gallon 英制加侖
IL, I/L import licence 進(jìn)口許可證
ILC irrevocable letter of credit 不可撤銷信用證
IMF International Monetary Fund 國際貨幣基金組織
imp. import 進(jìn)口，輸入
Inc. incorporated 注冊（有限)

公司
incl. inclusive 包括在內(nèi)
incldd. included 已包含在內(nèi)
incldg. including 包含
inl. haul inland haulage 內(nèi)陸運(yùn)輸費(fèi)用
INLO in lieu of 代替
Ins, ins. insurance 保險(xiǎn)
inst. instant 即期、分期付款
Instal., instal. installment 分期付款
Int., int. interest 利息
inv., Inv. invoice 發(fā)票、付款通知
in trans (I. T.)

?in transit. 在(運(yùn)輸)

途中
inv.doc./attach. invoice with document attached 附提貨單的發(fā)票
Inv't., invt. inventory 存貨
I-O input-output 輸入--輸出
IOU I owe you 借據(jù)
IOV inter-office voucher 內(nèi)部傳票
IPN industrial promissory note 工業(yè)匯票
IPO initial public offering 首次發(fā)售股票
IQ import quota 進(jìn)口配額
IR Inland Revenue 國內(nèi)稅收
I. R. inward remittance 匯入款項(xiàng)
IRA individual retirement account 個(gè)人退休金帳戶
IRA interest rate agreement 利率協(xié)議
IRR interest rate risk 利率風(fēng)險(xiǎn)
IRR internal rate of return 內(nèi)部收益率
irred. irredeemable 不可贖回的
IRS interest rate swap 利率調(diào)期
IS International System 公制度量衡
ISIC International Standard Industrial Classification 國際標(biāo)準(zhǔn)產(chǎn)業(yè)分類
IT information technology 信息技術(shù)
IT international tolerance 國際允許誤差
I/T income tax 所得稅
ITC investment tax credit 投資稅收抵免
ITO International Trade Organization 國際貿(mào)易組織
ITS intermarket trading system 跨市場交易系統(tǒng)
IV investment value 投資價(jià)值
J., Jour. journal 日記帳
J. A. (J/A)

?joint account 聯(lián)合（共管)

帳簿
J. D. B. journal day-book 分類日記帳
J/F, j/f journal folio 日記帳頁數(shù)
J. V. joint venture 合資經(jīng)營企業(yè)
J. V. journal voucher 分錄憑單
JVC joint venture company 合資公司
K. D. knocked down 拆散
K. D. knocked down price 成交價(jià)格
kg kilogram 千克
kilom. kilometer 千米
kv kilovolt 千 伏
kw kilowatt 千瓦
KWH kilowatt-hour 千瓦小時(shí)
L listed (securities)

（證券)

上市
L., (Led.)

?ledger 分類帳
L. lira 里拉
L. liter 公升
L. A. (L/A)

?letter of authority 授權(quán)書
L. A. liquid assets 流動(dòng)資產(chǎn)
L. B. letter book 書信備查簿
LB licensed bank 許可銀行
lb pound 磅
LC (L/C)

?letter of credit 信用證
LCL/FCL less than container load/full container load 拼裝/整拆
LCL/LCL less than container load/less than container load 拼裝/拼拆
L.& D. loans and discounts 放款及貼現(xiàn)
L&D loss and damage 損失和損壞
ldg. loading 裝（卸)

貨
L/F ledger folio 分類帳頁數(shù)
LG letter of guarantee 保函
Li. liability 負(fù)債
LI letter of interest (intent)

?意向書
lifo (LIFO)

?last in, first out 后進(jìn)先出法
L. I. P. (LIP)

?life insurance policy 人壽保險(xiǎn)單
LIRCs low interest rate currencies 低利率貨幣
L/M list of materials 材料清單
LMT local mean time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間
LRP limited recourse project 有限追索項(xiàng)目
LRPF limited recourse project financing 有限追索項(xiàng)目融資
i. s. lump sum 一次付款總額
i. s. t. local standard time 當(dāng)?shù)貥?biāo)準(zhǔn)時(shí)間
LT long term 長期
Ltd. limited 有限（公司)

m million 百萬
M matured bond 到期的債券
M mega- 百萬
M milli- 千分之一
m. meter, mile 米、英里
M&A merger & acquisition 兼并收購
MA my account 本人帳戶
Mat. maturity 到期日
Max., max maximum 最大量
M. B. memorandum book 備忘錄
MBB mortgage-backed bonds 抵押支持的債券
MBO management by objectives 目標(biāo)管理
M/C marginal credit 信貸限額
m/c metallic currency 金屬貨幣
MCA mutual currency account 共同貨幣帳戶
MCP mixed credit program 混合信貸計(jì)劃
M/d months after deposit 出票后......月
M. D. maturity date 到期日
M. D. (M/D)

?memorandum of deposit 存款(放)

單
M. D. malicious damage 惡意損壞
mdse. merchandise 商品
MEI marginal efficiency of investment 投資的邊際效率
mem. memorandum 備忘錄
MERM multilateral exchange rate model 多邊匯率模型
M. F. mutual funds 共同基金
MF mezzanine financing 過渡融資
mfg. manufacturing 制造的
MFN most favoured nations 最惠國
mfrs. manufacturers 制造商
mg milligram 毫克
M/I marine insurance 海險(xiǎn)
micro one millionth part 百萬分之一
min minimum 最低值、最小量
MIP monthly investment plan 月度投資計(jì)劃
Mk mark 馬克
mks. marks 商標(biāo)
mkt. market 市場
MLR minimum lending rate 最低貸款利率
MLTG medium-and-long-term guarantee 中長期擔(dān)保
M. M. money market 貨幣市場
mm millimeter 毫米
MMDA money market deposit account 貨幣市場存款帳戶
MMI major market index 主要市場指數(shù)
MNC multinational corporation 跨（多)

國公司
MNE multinational enterprise 跨國公司
MO (M. O.)

?money order 匯票
mo. month 月
MOS management operating system 經(jīng)營管理制度
Mos. months 月
MP market price 市價(jià)
M/P months after payment 付款后......月
MPC marginal propensity to consume 邊際消費(fèi)傾向
Mrge.(mtg. )

?mortgage 抵押
MRJ materials requisition journal 領(lǐng)料日記帳
MRO maintenance, repair and operation 維護(hù)、修理及操作
MRP manufacturer's recommended price 廠商推薦價(jià)格
MRP material requirement planning 原料需求計(jì)劃
MRP monthly report of progress 進(jìn)度月報(bào)
MRR maintenance, repair and replace 維護(hù)、修理和替換
M/s months of sight 見票后.......月
msg message 留言
MT medium term 中期
M/T mail transfer 信匯
mthly monthly 每月
MTI medium-term insurance 中期保險(xiǎn)
MTN medium-term note 中期票據(jù)
MTU metric unit 米制單位

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