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商务英语常用缩略语表' p; H0 c# t9 ^4 T" k9 Q$ ~
. X9 T. g3 z/ \1 E
a accepted 承兑
6 V2 B& Z3 C) F! iAA Auditing Administration (中国)审计署 ( b/ U. d& O" G( h3 x8 L$ W: B' M
AAA 最佳等级
. T4 N F C% d# Babs. abstract 摘要 % e4 E, g) |6 Y! `
a/c, A/C account 帐户、帐目 ; p6 H/ M& m6 D3 f
a/c, A/C account current 往来帐户、活期存款帐户 " F* ~; I4 y$ s; E) _3 w8 \) K
A&C addenda and corrigenda 补遗和勘误
7 O, ^1 |8 S$ f" i {. {Acc. acceptance or accepted 承兑
6 E6 j' v( i( l( X( ~6 uAccrd.Int accrued interest 应计利息 8 K! F1 m" ]0 ?4 T+ j# o
Acct. account 帐户、帐目 3 H, `' d: W8 u* Y: Z( d' ~
Acct. accountant 会计师、会计员
9 T/ P3 ]( d# X/ q$ \+ ? k# M6 ?Acct. accounting 会计、会计学
2 t, b* k$ `# RAcct.No. account number 帐户编号、帐号
+ s3 C5 C- i* k3 A9 dAcct.Tit. account title 帐户名称、会计科目
+ J, Z E: P4 J! bACN air consignment 航空托运单
; `! p; w+ l1 N0 a" _a/c no. account number 帐户编号、帐号 1 X+ T' `$ w$ D/ ~
Acpt. acceptance or accepted 承兑
: G" }2 I8 e* T- H" F+ VA/CS Pay. accounts payable 应付帐款
6 T& o4 g9 m* @A/CS Rec. accounts receivable 应收帐款 4 _" M9 w. x# \3 p$ W$ J
ACT advance corporation tax 预扣公司税
# d* V% E/ ~3 M" W* @1 c/ uACU Asia Currency Unit 亚洲货币单位 * k0 ~8 H# J1 H% Z& m& I e8 I
A.C.V actual cash value 实际现金价值
( b5 F: z! q5 ?& j) }a.d., a/d after date 开票后、出票后
: k3 R# n: }! L/ {0 @ADRS asset depreciation range system 固定资产分组折旧法 + C6 r2 I6 W) \/ v6 q6 \
Adv. advance 预付款
& N( j1 z' @0 j7 {" |8 o' w; sad.val.,A/V ad valorem to (according value) 从价
7 ?/ J6 f/ F# ]: [- S2 g% i* XAgt. agent 代理人
$ f9 h8 ~" r6 A" D6 [0 O% y5 D6 \* |Agt. agreement 协议、契约 5 L P4 i; ]9 o6 B
AJE adjusting journal entries 调整分录
2 h0 C* q4 G7 y/ {7 bAmt. amount 金额、总数 5 e) S- G- d* S
Ann. annuity 年金 ' ?% c6 b- {7 N/ p' V
A/P account paid 已付账款 ) g# A" U' _8 m- [8 A
A/P account payable 应付帐款
: K# ~* H# i' K* K* N: N9 DA/P accounting period 会计期间 ) v( h5 k2 h' w# P* ]
A/P advise and pay 付款通知
: ~& \2 i& R$ [A/R account receivable 应收帐款
6 c Q2 ~: Z J$ r N, ?A/R at the rate of 以……比例 : e/ h2 F; I8 A) a% D/ y0 i, Y* |
a/r all risks (保险)全险 2 l+ E! M( w ]: O) ^( {* o
Arr. arrivals, arrived 到货、到船
/ L# D9 I- g- s; {/ S( tA/S, a/s after sight 见票即付
$ S4 m! f! P; e2 N0 qA/S,acc/s account sales 承销帐、承销清单,售货清单 2 e. l: I( o L/ @. |9 F# D
ASAP as soon as possible 尽快
2 L1 e( H0 T7 a2 cASR acceptance summary report 验收总结报告
+ P9 ?2 v% B1 ?# t9 ?- [ass. assessment 估征、征税 + a1 ?0 c$ g, R1 `% b
assimt. assignment 转让、让与 4 }0 N+ @0 w% q5 ^
ATC average total cost 平均总成本
2 E5 l ]! |! V3 [ATM at the money 仅付成本钱
+ o3 {/ m1 C s* E# A& cATM Automatic Teller Machine 自动取款机(柜员机) - [2 i4 i- d3 F4 { ~& q
ATS automated trade system 自动交易系统
7 S5 \& ~8 k3 d0 M+ x' E6 c( zATS automatic transfer service 自动转移服务 0 H" z% y+ n3 @
Attn. attention 注意 : V2 ? V( l) d1 Z. A6 Y
Atty. attorney 代理人
4 Y0 p) W. g3 H% C0 c- i* qauct. auction 拍卖
- |; f- m5 Q6 ~5 t* O- m3 CAud. auditor 审计员、审计师 4 S. A0 U1 P) d; D
Av. average 平均值
/ ^; T1 u* E$ d: `2 f+ ?6 K- Y9 ia.w. all wool 纯羊毛
" u- B8 k8 E7 P! p9 |A/W air waybill 空运提单 , W6 N1 Y4 n1 ~& P
A/W actual weight 实际重量 3 l) R* B, \) d" u" o: P
: M* J0 M* }/ u% p$ F0 q
% y7 V' r" p7 Q. P% J+ X! w0 ^) p/ W( E$ n/ l7 r
- I- q) f# U" x' R
1 f4 U# [; b& w Q
BA bank acceptance 银行承兑汇票
- @4 y4 i6 e# [bal. balance 余额、差额 9 q [3 t! `. H( L: J
banky. bankruptcy 破产、倒闭
, |- v/ y% | O; e/ ^2 }Bat battery 电池 O/ o: w* }' \5 `3 j/ I
b.b. bearer bond 不记名债券
% T+ p5 G& g: k: O. x4 v! CB.B., B/B bill book 出纳簿 " P" C# l; B) Q9 H
B/B bill bought 买入票据、买入汇票
. O2 r1 ?3 M, F% R$ E" xb&b bed & breakfast 住宿费和早餐费
. J' C2 \3 n0 B" d) lb.c. blind copy 密送的副本
" ]7 {- b3 x: |2 [6 K: ~BC buyer credit 买方信贷
1 |2 `$ m. F$ |5 M: `B/C bills for collection 托收汇票
' X8 {" N- I+ o. c4 a+ L: ^B.C. bank clearing 银行清算 ) [. Z% t) o( z" t* I2 Q
b/d brought down 转下页
' Z- h! G4 E3 n8 I/ eBd. bond 债券 ' t6 r7 H, Q$ c9 k, P
B/D bills discounted 已贴现票据 % q; L1 F v8 E7 }* p) F! z- i
B/D bank draft 银行汇票
- e4 W7 ^+ u6 J3 }; W+ yb.d.i. both dates inclusive, both days inclusive 包括头尾两天
/ u0 Y" A3 ]3 H# s0 \) l& M4 f6 }B/E bill of entry 报关单 " w- e Z0 k7 z/ s5 F) r; U
b.e., B/E bill of exchange 汇票 ; m7 J7 ]" ~6 d3 T2 w+ z
BEP breakeven point 保本点、盈亏临界点
- k/ a3 q) \4 p8 z* Hb/f brought forward 承前 * _) c9 _4 }: V5 v
BF bonded factory 保税工厂 $ r9 G% u# f: L" |# j- W) C
Bfcy. Beneficiary 受益人
: V! O) | j& Y1 mB/G, b/g bonded goods 保税货物
( w* T7 y$ y- j5 j: L" X) G4 u5 [BHC Bank Holding Company 银行控股公司
/ @" q* L& M" O( [BIS Bank of International Settlements 国际清算银行
% i; N8 _9 P4 b) cbit binary digit 两位数 , U4 U$ P+ @# M
Bk. bank 银行 |/ V4 r# \) d8 J, Z" a) ~( I5 e
Bk. book 帐册 6 ^* d. w& i* L' x
b.l., B/L bill of lading 提货单 2 M" k9 P5 d q0 q
B/L original bill of lading original 提货单正本
' _) K$ q) p3 ~' Hbldg. building 大厦
0 U; }' ]; n1 F( @+ vBMP bank master policy 银行统一保险
6 O( l* \( ~# }2 |/ iBN bank note 钞票 6 l8 Z8 ~( v$ a, x
BO branch office 分支营业处
2 Y. A; j- d; Y- u. WBO buyer's option 买者选择交割期的远期合同 " d: p6 @% H' y8 C
BOM beginning of month 月初
$ ^. g8 }( V* C# Z! I- Tb.o.m. bill of materials 用料清单 , U& z; D l/ w' b; D" c' w
BOO build-operate-own 建造-运营-拥有 5 Y4 h: S, I' J1 r0 p9 ?3 z
BOOM build-operate-own-maintain 建造-运营-拥有-维护
0 E: Z; D5 m; X( pBOOT build-operate-own- transfer 建造-运营-拥有-转让
% t. Z% s9 ~$ |. i- Wb.o.p. balance of payments 收支差额 ( a/ C7 l9 E E G
BOT balance of trade 贸易余额 ; ]* {0 [* m+ m+ j( @
BOY beginning of year 年初 # M- s" ?- ]4 W. R' X; k& L
b.p., B/P bills payable 应付票据 * y/ H" o$ N* S3 |" _+ p, l; b
Br. branch 分支机构 " K2 s/ U; ]* l; l
BR bank rate 银行贴现率
: S% H; B( F5 L% w- } wb.r., B/R bills receivable 应收票据
& W. n3 z3 W3 D: s! x1 H+ uBrok. broker or brokerage 经纪人或经纪人佣金 ) {2 t" A: T( W& `/ r- X& q3 j
b.s., BS, B/S balance sheet 资产负债表
. F( b4 |& i; ^- kB/S bill of sales 卖据、出货单 ) h' [6 a: E+ F. I
B share B share B 股 $ ~" C: y* T) _( o! ^/ l
B.T.T. bank telegraphic transfer 银行电汇 , b( D/ [" ?: a) a' `
BV book value 票面价值
' n& u& w* H0 p9 U1 W- R9 f0 u1 `2 z: m% V% A2 i M ^0 b- j
* H5 g K. x! ]) a
' J& l* G- L- |+ x+ F3 F- i5 z' s& ]: T/ F m! b
% ?3 P: J+ Z k% g6 E
c. cents 分 4 f m5 y& a6 a7 f. v2 H" `
C cash; coupon; currency 现金、息票、通货
4 l6 x9 ]: l1 p0 QC centigrade 摄氏(温度) & @; x: a* `. K. }
C. A. chartered accountant; chief accountant 特许会计师、主任(主管)会计师
/ x2 h g! O" j8 }( WC. A. commercial agent 商业代理、代理商 , Q6 h9 }! a# m6 V( f5 g
C. A. consumers' association 消费者协会
- w! I* u- }2 o" WC/A capital account 资本帐户 0 J( M: I6 J% k
C/A current account 往来帐
6 Z/ q4 J% T& W% l x: Z. ]2 e6 P4 \* wC/A current assets 流动资产 # M5 g- J2 g+ t' J/ o' c0 c/ j
C. A. D cash against documnet 交单付款
3 A( v( @. p, fcan. cancelled 注销
' z0 k" l; s1 zcap. capital 资本
) o1 o. u# a* bCAPM capital asset pricing model 固定资产计价模式 8 Z& _ \, Y0 d( f* u S
C. A. S. cost accounting standards 成本会计标准 ( g% @* b, r3 b
c. b., C. B. cash book 现金簿 / I+ ]1 }/ T& P, f
CBD cash before delivery 先付款后交货 " c7 A& g1 J0 `4 G* c
C. C. cashier's check 银行本票 3 h, Q6 C# O' w
C. C contra credit 贷方对销 + ?$ _5 D5 T& p9 z
c/d carried down 过次页、结转下期 # x# ~1 |+ U, k( A
CD certificate of deposit 存单
! g* p4 J. d4 @+ b) M( ?c/f carry forward 过次页、结转
: i1 a, } w; g6 ^8 aCG capital gain 资本利得
& q: Y0 O: p. Z5 l! G6 N# cCG capital goods 生产资料、资本货物 8 C: C W( Q* N6 M8 I6 z- t
C. H. custom house 海关
7 ~7 {9 h. e% u3 {6 P0 [0 M- ]C. H. clearing house 票据交换所
2 U; U( K! p' C+ T( i6 n9 tChgs charges 费用
+ s4 y! p1 V" n% K! F+ uChq. cheque 支票 ; ?' U. d* p! a6 h& ?$ F+ N- F
C/I certificate of insurance 保险凭证 6 B. D7 W$ T; n3 n1 P. ~7 a* e
CIA certified internal auditor 注册内部审计员 ( j7 l$ L6 O& F& J8 ~3 Q9 v" K v/ O
c. i. f. , C. I. F. cost, insurance and freight 到岸价,货价+保险+运费
( d# j$ G6 C3 g M% c" oC. I. T. comprehensive income tax 综合所得税 ; a0 I7 S# M6 |& R, F" \! ]% W
Ck. check 支票 0 o y. |/ ~; q; X5 u
C. L. call loan 短期拆放
3 y1 I, }8 p! G: l6 k gC / L current liabilities 流动负债 % P- B3 _! p0 k! B1 X( x/ h f
C. M. A. certificed management accountant 注册管理会计师 # {2 ^7 R2 V( d o
CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会
# u" S' d' p: ]5 yCML capital market line 资本市场线性
9 N! r. {% n9 |2 I+ KCMO Collateralised Mortgage Obligations 担保抵押贷款债务 $ R3 ^6 Y! P, L6 m/ U
CMV current market value 现时市场价值 $ C g" l# p3 G
CN consignment note 铁路运单
7 O x0 r" y3 `; _# r# `/ F+ V# JCN credit note 贷方通知书 ' \! H/ i0 ^3 T
c/o carried over 结转后期
/ o# J" p( P2 G. n/ y' v9 }C. O., C/O cash order 现金汇票、现金订货 7 n: z6 c: ?/ E! S
C. O. certificate of origin 产地证明书 " U; n8 H+ V5 @4 h I. }8 `, \
Co. company 公司 . `% @& ^4 V/ H4 `$ d
COBOL Common Business Oriented Language 通用商业语言
) q# U' t p/ V, G! y+ rCoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会 & g7 @+ t$ y- M j
c. o. d, C. O. D. cash on delivery 货到付款
$ ]' T+ d+ Y7 k8 m" [Col. column 帐栏
" ^; R) M* z0 M3 H# n4 H( xColl. collateral 担保、抵押物 $ U$ P! b: h! i
Coll. collection 托收
) @# A" I, J, MCom.; comm. commission 佣金 ; E% p) y. F0 s3 \
cont. container 集装箱 ' o8 C. N ]1 Q3 p l$ m
cont., contr. contract 契约、合同 : j Z- x/ G3 Q R. L, [
conv., cv., cvt. convertible 可转换的、可兑换的
. ?; D* f w, v; iCor. corpus 本金 8 Y0 N1 _8 T# s% l+ N. A
Cor. correspodent 代理行
4 ^( D! z5 Y* X6 xCorp. corporation 公司
0 i$ r$ s. L a3 G" Q1 }: CCP. commercial paper 商业票据 & b( j( `# K9 J; G( f- x4 j+ F
C. P. A certified Public Accountant 注册公共会计师 ' |9 r1 |! W" G; r# Z
CPB China Patent Bureau 中国专利局 7 T- D! U& x+ X3 K+ _5 A
CPI consumer price index 消费者价格指数 ) M1 ^8 I6 |( S, m' O# Z
CPM cost per thousand 每一千个为单位的成本
" X4 v, Q0 O6 FCPP current purchasing power 现行购买力
0 U, l1 `3 o1 v' PCps. coupons 息票
! ] @) P2 ~9 h1 v7 r* C- g. PCPT carriage paid to 运费付至...... 7 r1 r; r- n. X1 @+ e. O
C/R company's risk 企业风险
. F. c9 a1 }* w0 \ R) F2 QCr. credit 贷记、贷方
8 r! F0 [" T) L; V& x" s; e, M# dCR carrier's risk 承运人风险 8 X) m0 f0 C( ^3 |+ M4 D6 P
CR current rate 当日汇率、现行汇率
! A8 g7 ^, c. n2 pCR cash receipts 现金收入
, n# {0 U; E& N, Y0 J+ M8 DCR class rate 分级运费率
6 x1 {/ }6 g4 g1 HCS civil servant; civil service 公务员、文职机关
2 N6 J3 m0 u/ X1 ICS convertible securities 可转换证券
8 b5 G: ^3 s* t7 H4 }C. S. capital stock 股本
3 B/ g# O+ R5 z8 ] N( wCSI customer satisfaction index 顾客满意指数 8 D8 d9 \: P' f$ C W3 I- k
csk. cask 木桶 # j% f# j7 T; a/ n# G( Y7 H6 I! i- a
CT corporate treasurer 公司财务主管
. M+ \7 @5 R3 }0 J1 ~+ l, C0 x( WCT cable transfer 电汇
( O3 p3 U* b/ e H5 Oct crate 板条箱
, \( o8 v5 Y, W) N: ]- n. Nctge cartage 货运费、搬运费、车费 ) u, t, V- Z+ ]$ G3 |; K1 }" k$ }" _
Cts. cents 分
: E! o8 W0 e& |# u- h$ {2 F6 eCTT capital transfer tax 资本转移税
; |1 d$ i1 U/ a: u( c6 dcu cubic 立方
# a+ c+ z9 W$ _$ WCU customs unions 关税联盟
0 u, }1 r J$ a$ Q) ~" o" @cu. cm. cubic centimeter 立方厘米
2 O- |7 Q; l: _* }( N' K, vcu. in. cubic inch 立方英寸
% Y- @# ]2 v8 S+ E" bcu. m. cubic meter 立方米
0 Q" l: C6 P. k/ i+ Ycu. yd. cubic yard 立方码
: ~2 s/ h. W& u$ Z3 Y6 f: t; Ocum. pref. cumulative preference (share) 累积优先(股) : T( t& O/ ^1 F3 w
cur. curr. current 本月、当月
+ h0 b4 E) X5 l! ~4 zCV convertible security 可转换债券
4 P5 L S0 k9 D+ wCVD countervailing duties 抵消关税、反倾销税 * Y1 ^, k4 T5 a$ b- K! `
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析 - S$ K% ^' c# d4 |
C. W. O. cash with order 订货付款
. ]( ?3 X& y5 y- Y! _0 yCy. currency 货币
/ w# S" V- [4 G: b9 m. p% aCY calendar year 日历年 ( ~8 @" d' t9 T
CY container 整装货柜
. E% _% S: |- _) FCY container yard 货柜堆场、货柜集散场 1 h; G6 r, A; P; o, |* x, w
E8 A. D o/ s, l4 |* @/ W9 _0 p! {, M
' Q! r5 @; @9 E2 [
! {: l" h5 X/ h) N; l2 {
8 L/ M- \ Z: {5 E9 Q( B
; \1 }: N- B: h k, D& ]
D degree; draft 度、汇票
% @7 u8 Y7 ` xD/A deposit account 存款帐户 " `- h6 _4 C& O D; H
D/A document against acceptance 承兑交单
# s1 i* U; G. c7 C; Td/a days after acceptance 承兑后......日(付款) * P; Q b3 I, v' a0 x& ?2 G( G9 r8 P
D. A. debit advice 欠款报单 ! Y( _, ^' G: b. @9 B
D. B day book 日记帐、流水帐
* `, {. t6 B$ LDB method declining balance (depreciation) method 递减余额折旧法
2 [, y5 |3 b" J' J% j" w0 i9 pD. C. F. method discounted cash flow method 现金流量贴现法
4 E! C8 y9 P: O: d d" K% fD/D documentary draft 跟单汇票 : ]# e, y. M! _) i7 t6 {
D. D.; D/D demand draft 即期汇票
1 @( C$ @0 k3 J: @# C) L- T$ RD/d; d/d days after date 出票后......日(付款) f! |' h0 U. s+ \8 M- M5 ?5 w7 h$ P
d. d. dry dock 干船坞 7 X; K: r& L( O
DDB method double declining balance (depreciation) method 双倍递减余额折旧法 T/ u' Y3 h/ i% v b" e5 `8 ^
D. D. D deadline delivery date 交易最后日期 ) \! u! r+ Q( |
def. deficit 赤字、亏损
) A# r! Q' r6 r5 Idem. demurrage 滞期费
9 D3 K, m. B/ P9 v) ?1 q* b* SDepr. depreciation 折旧 7 w7 w; d6 e9 R/ E$ M" l2 T# ?
d. f; D. F.; d. frt. dead freight 空舱费
: I/ P7 W0 T/ f( pD. G dangerous goods 危险货物
$ ?- O( G8 O& A& N* f3 D& h) Fdiff. difference 差额 $ L7 @4 M8 {) }3 R6 O' \" B6 _& ]
Dis. discount 折扣、贴现 $ e7 t$ Y) B+ @5 s g9 Y( v' u
dish'd; dishd dishonored 不名誉、拒付
6 M! U4 s4 Z T' W y( d1 ID. I. T double income-tax(relief) 双重所得税(免征) ' B, \( o0 p8 y: y
div.; divd dividend 红利、股息 % W9 Z2 T$ b0 u* z; i$ |
D-J Dow Jones & Co. 美国道-琼斯公司 / n/ X& B; d4 D$ ]9 |
DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数
4 k$ R% Z, D/ Z/ e6 O8 @7 }' d7 b5 f2 }DJTA Dow Jones Transportation Average 道-琼斯运输平均数 4 w% f, C' S+ }
DJUA Dow Jones Utility Average 道-琼斯公用事业平均数 2 j: [) ^; f. E
DK Don't know 不知道
* `, r/ Z) p) K$ `1 p. Z! }+ x' e8 fDL direct loan 直接贷款
/ {& }$ W: n9 e0 t+ YDL discretionary limit 无条件限制
$ d6 j) W3 ?9 b" }; E" F" ZDLD deadline date 最后时限 # s0 |3 F1 `6 n( K" g. V
Dls. ; Dol(s); Doll(s) dollars 元
0 N) @3 Z7 ^# e0 NDM Deutsche Mark; D-mark; Deutschmark; 德国马克
5 ~1 d9 y7 g5 x1 }! X8 {DMCs developing member countries 发展中国家 5 a; [8 @7 n9 O( P2 O7 `( T
DN date number 日期号
0 ~$ i8 I8 W# H! E9 `/ ~8 G( wDN; D/N debit note 借记通知单
1 O% u; H: |, F$ a* Z7 l' IDNR do not reduce 不减少
: Z4 u0 x# B1 s- Z) Cdo.; dto. ditto 同上、同前
5 E1 N) R! l2 [, CD/O delivery order 发货单 ) x% @% [3 `5 W
Doc(s) documents 凭证、单据、文件 4 C, {8 A. h; Z R" q
doc. att. documents attached 附单据、附件 * N# y, o* _3 V; t+ {9 j3 r4 z2 s
Doc. code document code 凭证(单据)编号 % j( z4 Y9 _( \
D. O. G. days of grace 宽限日数
1 U, J$ F: k0 KDOR date of request 要求日 " I7 E, h) e' v* y8 m! N/ K
DP; D/P document against payment 交单付款 + |& { B, E3 J
DPI disposable personal income 个人可支配收入 + k# O0 _' [ y- P. p: g4 X
DPOB date and place of birth 出生时间和地点 9 b% ]2 O: U F: P9 Z
DPP damp proofing 防潮的 9 ]) }. @% S Y0 z
Dr. debit 借记、借方 & b; J+ X; u: ]& Q
D. R.; DR discount rate 贴现率、折扣率 7 m) S7 `; z7 b9 P+ |* F( U. O) B! ~6 f" Y
Dr debtor 债务人 ) b* L- S3 ~8 z# y' P, [
DR deposit receipt 存单、存款收据 $ M( u6 r3 I: Q6 u
dr. drawer 借方 0 I! F; K, V# X9 m' l' a
DS; d/s days after sight(days' sight) 见票后.......日(付款) : e; z1 j' `! `; V& d+ H& |
ds.; d's days 日
1 x3 P! D3 @1 ?7 n; ndstn. destination 日的地(港) 3 {3 k6 v* W" M0 H
DTC Deposit taking company 接受存款公司 6 f3 Y5 _) u2 }% [8 T [ J
DTC Deposit Trust Company 储蓄信托公司 ) }9 \( S* J: T) ^
dup.; dupl.; dupte. duplicate 副本 - j1 B: G2 h" ^, r
DVP delivery versus payment 付款交货
# Z/ R5 ?4 m& q8 K) udy.; d/y day; delivery 日、交货 * X: L' j% q! c5 z3 J
dz dozen 一打 * Y d( ?) c9 F& A; u: |- l
0 V& \4 i& a9 e6 v
$ ^4 O# \. D0 ^8 R1 i+ ~( d' z. y5 D* y( v2 G
, R5 ?# a. w+ r6 o7 d* ^& W1 |# k% S# Q) o; O$ X) N
E. exchange; export 交易所、输出
5 Z% k9 U) G& a; r! U% v% iE. & O. E. errors and omissions excepted 如有错漏,可加更正 ( o/ D" S% n8 x% p& h* t
e.a.o.n. except as otherwise noted 除非另有说明
: i% _0 T, W, P! U2 L' w$ G; CEAT earnings after tax 税后收益
y$ b4 H# @: U1 ^+ L( |& l1 \EB ex budgetary 预算外
1 Z9 q: \2 e8 v; Z, M7 GEBIT earnings before interest and tax 扣除利息和税金前收益
) _! a8 d: |- v# A* N; N4 e* oEBS Electronic Broking Service 电子经纪服务系统
" ]8 `+ v k( n$ I5 n" r( Y$ hEBT earning before taxation 税前盈利 : N7 `" B) L# R+ ? ~* B( M
EC European Community; European Commission 欧洲共同体、欧洲委员会
8 ]8 \. R3 \# l8 a [ G V- j2 FEC export credit 出口信贷
$ `( g6 `) t2 N* G" aEC error corrected 错误更正
& |; `% k, t5 g5 }Ec. exempli causa 例如
h% @; c9 R3 H$ ^Ec. ex coupon 无息票 8 `4 d! B1 K1 P( r) x, D
ECA export credit agency 出口信贷机构 ( F0 T7 L7 a9 r
ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会
d1 o5 Z3 B$ j* d* iECE Economic Commission for Europe 欧洲经济委员会 4 q3 Q! \! G0 }- `0 F3 F2 {8 w
ECG Export Credit Guarantee 出口信用担保
3 i% R7 c, y# x- mECI export credit insurance 出口信用保险 + c7 {0 H( K5 h
ECR export credit refinancing 出口信贷再融资 # s: J' q# }5 l K, n0 P( g
ECT estimated completion time 估计竣工时间
( t1 \ B1 Z% x7 v, j8 x8 |, f# ^4 t, hECU European Currency Unit 欧洲货币单位
+ Y, h% [* r3 g1 L, f3 P& M! FE/D export declaration 出口申报单
6 |4 |7 u, b8 P: VED ex dividend 无红利、除息、股利除外
+ J& ~9 ~% }3 V& TEDD estimated delivery date 预计交割日 2 o$ R2 s! U* G& u# q6 ?0 V
EDI electronic data interchange 电子数据交换 ) R9 b$ o; N% J" F
EDOC effective date of change 有效更改日期 5 p2 ]1 l' M, E
EDP Electronic Data Processing 电子数据自理 8 S1 _ Q7 d3 q) h2 a
E. E.; e.e errors excepted 如有错误,可加更正 4 B8 t- U6 `3 E0 p+ x
EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数
2 u U3 u: o7 ]8 Y0 j& zEET East European Time 东欧时间
# [( G# Q: ?& Q* yEF export finance 出口融资 . w- {! r/ {+ e! p
EF Exchange Fund 外汇基金 . V" ?! U! z, K) P4 M. b9 ~9 ?3 \
EFT electronic funds transfer 电子资金转帐
- h' E: K" W! Y Z$ a bEFTA European Free Trade Area (Association) 欧洲自由贸易区(协会)
( G) q) r9 A ^" |' |EGM Extraordinary Genaral Meeting 特别股东大会
# S* W) }- L/ q; NEIB Export-Import Bank 进出口银行 2 D0 X; E2 T, U" F" Y
EIL WB Economic Integration Loan 世界银行经济一体化贷款 ! z/ F e+ o0 z2 g
EL export license 出口许可证 " C) m( p3 N e* }& a" K
ELI extra low impurity 极少杂质
( l: w( a( p9 j) q+ CEMF European Monetary Fund 欧洲货币基金 0 }6 F6 `& q2 l* W# W( b* i
EMIP equivalent mean investment period 等值平均投资期 : ?: f' ?: x$ v9 u& G* l* p5 t
EMP end-of month payment 月末付款 + u# V: a8 l; p7 c8 ~ v
EMP European main ports 欧洲主要港口
7 c# u1 Z) l2 S6 o M: LEMS European Monetary System 欧洲货币体系
* D' T2 t6 r! K; O8 X* xEMS express mail service 邮政特快专递 ! N2 F2 A1 O. c. r' {- g! d, k1 M
EMU European Monetary Union 欧洲货币联盟 % J8 \* ?2 a# q) y
enc enclosed 停业 - g, B! r1 N) O3 G0 r/ L
encl(s). enclosure 附件 & \3 i }* L5 l: C6 D
encd. enclosed 附件 - Z( F; U/ T/ H. v, ^$ M/ r
End. ; end. endorsement 背书 6 ~, t; h. Z! D w
Entd. entered 登记人 # @; N# K) b9 t" |
EOA effective on or about 大约在.......生效 & N1 a* o i! H! U; m% \& [
EOD every other day 每隔一日
+ L( E8 {% G) c- XEOE European Options Exchange 欧洲期权交易
7 u+ O2 q3 U0 w7 q/ tEOM end of month 月底
% J: k# N6 ^/ {4 mEOQ economic order quantity 最底订货量 - [6 K# K* @, u
EOS end of season 季末 * t J: a# R& Q; U; D# t5 |
EOU export-oriented unit 出口型单位
2 `# c6 c0 i$ SEOY end of year 年终
+ k; O3 E$ z, U' |" mEPD earliest possible date 最早可能日期
, @/ o$ T! Q9 [) ?EPN export promissory note 出口汇票
3 W7 H2 E( ]" H! I" oEPOS electronic point of sale 电子销售点 " { {) {. q6 h: C
EPR earnings price ratio 收益价格比率
; z f9 q0 O, j; v0 q; MEPR effective protection rate 有效保护率
" e/ p! `1 B3 u" }0 @$ ]EPS earnings per share 每股收益额、每股盈利额
3 y" w! I7 t Z5 T1 a/ s- `& nE. P. T excess profit tax 超额利润税
4 `; n% T2 z$ s6 jEPVI excess present value index 超现值指数 5 p9 k" X q* w" }; @$ U& a
EPZ export processing zone 出口加工区 / e. H; X; ]6 I0 w. m
ERM exchange rate mechanism 汇率机制
+ t4 ^! Q. P( U8 w+ gERS Export Refinance Scheme 出口再融资计划 ( W! T5 o6 H# y' r% ~1 W
ESOP Employee Stock Ownership Plan 职工持股计划 , Y$ ~) Z; `" M# c
Est. estate 财产、遗产 # L) z; E5 v+ s
EST Eastern Standard Time 美国东部标准时间
; n+ Q4 c7 A fet seq. et sequents 以下 / }( J% P) Y- a7 `$ B8 a% q; F0 P9 ?
ETA estimated time of arrival 预计到达时间
* A5 Q: W" }1 [; J7 N$ J$ GETD estimated tiem of departure 预计出发时间 5 ~# h: I: b- x4 g6 L) m
ETDZ Economic and Technological Development Zone 经济技术开发区
$ R4 ~8 [( _3 w- {% fETLT equal to or less than 等于或少于 5 Z- e! _$ {8 h4 @( c; N
ETS estimated time of sailing 预计启航时间 ' K, u* H3 I W
EU European Union 欧盟 . O! `$ L; W: A' R6 I* Z
EUA European Units of Account 欧洲记帐单位 * U: d9 d) D( p [! V
ex.; exch exchange 汇兑、况换 , {" M# k9 _7 b& W7 P
excl. exclusive 另外、不在内
$ p3 [1 L; c2 c5 m% pex cont. from contract 从合同 5 O4 c0 x( s1 G6 a r/ ^- G; ]
ex cp. ex coupon 无息票
, C8 S5 j- c+ d3 p6 lex div. ex dividend 无股息
2 c2 M# ]- s hExp. export 出口 + z6 Y8 K4 B, m* g$ F# ?5 a
Extd. extend 展期 4 B: ~% G( }2 ^
EXW ex works 工厂交货价 1 { i- y' u& F' _4 @
2 J& O ~8 S) {7 C! J0 S/ J+ W- z7 j% e: g& a6 |0 z3 Q0 Y
& L8 m, W9 D( H4 L \
! W h _% q- Y/ U: O
( _, @, q" m [7 Z; T4 w4 _. H- {8 z9 {( n1 y, {9 M
f feet 英尺 2 s) [9 w& Q# a# h
F dealt in flat 无息交易的 : B1 V3 y+ O1 C+ m
f. following (page) 接下页
9 N* Q3 P/ s! e+ Q1 F0 C3 J9 _* Wf. fairs 定期集市 / S1 Z% d5 s8 R2 w
F. A. face amount 票面金额 % G I% O! B7 G& P' c
F. A. fixed assets 固定资产
* [0 H' I9 |8 t# M" oF. A freight agent 货运代理行
/ m+ Y* ^, c% }, Q" KFA free alongside 启运港船边交货 + x. X% b4 p7 r5 f
FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员
& ?( P, b' Z# h% x" E( \3 q( cFAC facility 设施、设备 & S/ ]) s, L: f8 J8 a, ~
f.a.c. fast as can 尽快 - y! o- v9 {0 `+ b6 x$ `
FACT factor analysis chart technique 因素分析图解法 ) W; l6 X8 q0 q* n
fad. free delivery (discharge, dispatch) 免费送货
, b; Y0 I q" N1 x8 e0 cF. A. F. free at factory 工厂交货
$ D. [9 k6 |/ i' f8 W( YFAIA Fellow of the Association of International Accountants 国际会计协会会员
- M B4 ?: |. K5 @8 y3 qF. A. Q fair average quality (货品)中等平均质量
8 T" z6 H; _/ R1 C/ ZF. A. S. free alongside ship 发运地船边交货价 ( V$ ?. u$ e. @* e% T6 L/ x9 O& b
FASB Financial Accounting Standards Boards 财务会计标准委员会 4 T/ F k6 o: r% [1 x
FAT fixed asset transfer 固定资产转移 ) h. u% e6 b7 b3 C a" g
FAT factory acceptance test 工厂验收试验 1 I) N& m7 [1 Z2 p+ A
FB foreign bank 外国银行
& L1 D: n2 ~" r. e1 IF. B. E. foreign bill of exchange 外国汇票 , A# |7 b# d6 _. G* L6 A* m
F. C. fixed capital 固定资本
$ S: {8 s6 r* z3 g; I4 uF. C. fixed charges 固定费用
' f J$ f" { f6 H; c6 NF. C. future contract 远期合同 2 @! U# ]% v5 C: q! ~) Q, U0 W
fc. franc 法郎 : l& K5 g! f9 d8 e5 ^
FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员
7 E% H: ?7 E. z$ f S! K3 y% \* \FCG foreign currency guarantee 外币担保 / x! Q* T0 k* d9 I5 A" H7 c7 X
FCL full container load 整货柜装载
4 l- ~' b4 K, K2 {7 WFCL/LCL full container load/less (than)full container load 整装/分卸 ' M$ j ^$ W) U, J- _* {) ?7 U
FCR forwarder's cargo receipt 货运代理行收据 ( V$ M. [, d# T. z0 M
FCT forwarding agent's certificate of transport 货运代理行领货证 " ]3 x: V# C6 C- R
fd. fund 资金 % E; ~& e; }$ W! @- t& p
FDB method fixed rate on declining balance method 定率递减余额折旧法 & W% \1 \6 }; |1 s% p- y4 f/ e+ W
FDI foreign direct investment 外商直接投资 + L: }5 q, k+ t8 a$ X
FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司 ' k/ J0 l! `" q* ]( F& b& P; o$ f
FE foreign exchange 外汇 : l+ F& J, r9 x
FE future exchange 远期外汇 9 [8 O9 T2 ]4 s7 M8 x# O" S6 @
FF French franc 法国法郎 7 c: h) Z5 ~; x. k
fib free into barge 驳船上的交货价 . g5 s; a! l. i0 D' E
FIBC financial institution buyer credit policy 金融机构买方信贷险 4 n; o$ @1 r# c
FIFO first in, first out 先进先出法
4 T. s: t- Z7 lfin. stadg.(stndg.) financial standing 资信状况 : m% _6 ^( E9 w1 U' F: y
fin. stat. (F/S) financial statement 财务报表
! b( [, w& G: }: i' E7 X" p. Nfin.yr. financial year 财政年度
3 \ T& B, m7 `5 x" ]- O% `- @FINA following items not available 以下项目不可获得
0 {" D% j2 s. C, M7 GFIO free in and out 自由进出
A. x- S( \" y+ e4 r% V2 FF. I. T free of income tax 免交所得税
8 U. r. ~ t0 dfl. florin 盾
& N5 j R x1 I/ g" |! {*** finance lease guarantee 金融租赁担保 2 c5 b* _4 V+ O7 S f
flt. flat 无利息
! `- Z8 H* |( E9 i- Q' XFMV fair market value 合理市价 ' v6 Z( @* s5 g$ L' e- X2 b
FO free out 包括卸货费在内的运费 2 h* a7 e- t% a4 v, P) A
fo. folio 对折、页码 + y0 {# ^2 X! B# x# T8 k5 f6 w7 Z
FOB free on board (启运港)船上交货、离岸价格
) l: ~3 B. g3 r" R3 JFOB airport FOB airport (启运)机场交货(价)
4 A' o M7 m( U2 V" E' f: g; LFOBST free on board stowed and trimming 包括清理及平仓的离岸价格
' L4 h5 o$ Q; j8 CF.O.C. free of charge 免费
; O, I& r* } H* d0 i GFOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告 & q+ ~2 ^- F8 a% E/ B& I2 I/ a, |: o# \
FOK fill or kill 要么买进或卖出,要么取消
+ a) U. ^# }) K2 GFOR free on rail (or road) 铁路或(公路)上交货价
2 \$ h2 e* c/ z, c( P2 @0 Ffor'd., fwd forward; forwarded 转递
; t1 G+ {8 x. E4 @# @' M$ t" oFOREX foreign exchange 外汇 ! c" s3 r$ V* D4 g; P
FOS free on steamer 蒸汽船上交货(价)
9 x& n9 ]& w* z- S4 @& xFOUO for official use only 仅用于公事
7 N, q$ N' m; a" `6 M. bFOW, f. o. w. free on wagon (启运站)火车上交货(价)
5 w7 i# v- W- u; [2 G& z% i# HFOX Futures and Options Exchange 期货和期权交易所 ) {9 ]" O5 a) `0 {
FP floating policy 浮动政策
/ F+ g1 ^0 X" ?1 z& i! dFP fully paid 已全付的 & a. F, t) ~& n# h7 v& N
FRA forward rate agreement 远期利率协议
1 @4 ?* Z3 g6 w& N0 l5 ]. @$ o4 eFRCD floating rate certificate of deposit 浮动利率存单
. g6 o& X4 _( U7 X% _: ^ Sfrt., frgt. forward 期货、远期合约
& O$ \% C8 E# F# ?- ^$ G6 gfree case no charge for case 免费事例 : z$ s9 v; y r
FREF fixed rate export finance 固定利率出口融资
+ W ?' m, Z' I+ U5 {7 P+ wfrt. & grat. freight and gratuity 运费及酬金 & l& T f8 ]2 t
Frt. fwd freight forward 运费待付 , A& a( T& M' ^9 @/ f( b
Frt. ppd freight prepaid 运费已付
3 u: i' w2 ^/ _FS final settlement 最后结算
+ f8 P$ w, N5 EFSR feasibility study report 可行性研究报告 : ~4 o" E) Q/ |! I2 r
FTW free trade wharf 码头交易 + l' O( V3 K( i% G
FTZ free trade zone 自由贸易区 0 z Q) F. t9 c/ V- T9 \
fut. futures 期货、将来
- g; Z$ z$ `8 X4 W) g% GFV face value 面值 % N, C' s+ q, y1 G: L
FVA fair value accounting 合理价值法
) ^) n) U9 s" k, _FWD forward (exchange) contract 远期合约
: E" Y. K( C' S3 [! R4 [0 GF.X. foreign exchange 外汇
8 n0 c y2 D. Q& X6 J' oFX broker foreign exchange broker 外汇经纪人
; H6 S, w8 k; Nfxd fixed 固定的
. ?5 ]6 Q5 t. eFXRN fixed rate note 定息票据
6 p' [7 s( F9 E- l% mFY fiscal year (financial year) 财政(务)年度 : C' P: j# H1 V, T
fy. pd. fully paid 全部付讫
1 h- l0 B a6 X! I" qFYI for your information 供您参考 # V& B/ E1 v0 q: t) O2 W$ W5 k
0 P3 y1 ]; [) a# c! ?* d' O4 ^" S- Z# S
* f$ @# [/ o( Y& q l6 |) @* Y9 k/ F0 g! d
/ h" } H& n0 X9 U* Y
^3 l5 H9 C9 ]. w, t7 ?g gallon; grain; gram (s); gold 加仑;格令;克; 金 , P: q5 n& x$ ?6 d" N7 c
G. A. general agent 总代理商、总代理人 ' F/ c# h* V0 T
GA go ahead 办理、可行 " E4 S& Z3 m K
GAAP general Accepted Accounting Principles 通用会计准则 6 {& [, q/ @" [6 U$ y2 C9 j
GAAS Generally Accepted Auditing Standard 通用审计标准 & S% i" I0 J) z! [
GAC General Administration of Customs 海关总署 . ?0 O' V8 j) Q2 j. w
gal., gall gallon 加仑
- |% D y& W/ f8 Cgas. gasoline 汽油 4 u. M" Z1 d" J; z
GATT General Agreement on Tariffs and Trade 关税及贸易总协定 ! w( J! E& ]6 {2 s6 |0 U3 |
GCL government concessional loan 政府优惠贷款 ! R# d% o5 ^8 P. \3 \
GDP gross domestic product 国内生产总值
" h3 a! r1 Y/ H5 {' ~+ J. ?gds. goods 商品、货物 % c$ |# ]& p, P U/ M- z
GJ general journal 普通日记帐
7 G0 Y }5 k% t+ K/ ~0 p" K7 F4 s9 tGL general ledger 总分类帐 6 u' ~' q- ^9 }* y) p0 b; ^
gm. gram(s) 克 2 X! S5 U& A6 S: R0 B
GMP graduated payment mortgage 递增付款按揭 - T, `7 O( A# U5 b
GND gross national demand 国民总需求
7 R4 {" p4 M% o& D( LGNE gross national expeditures 国民支出总额 7 |$ J- g) a$ Z3 j
GNP gross national product 国民生产总值
/ d" ]9 G! F5 k0 H( `2 D' UGOFO gold forward rate 黄金远期利率
$ s0 i: X4 N' s+ IGP gross profit 毛利
! z# E0 k4 }) U. a/ r6 tGPP general purchasing power 总购买能力 ( @! r, s. B3 K
gr. (grs.) wt. gross weight 毛重
! G4 A& R1 X& S; b$ A) Q! CGR gross revenue 毛收入 , r2 y* V0 }- l
GS gross sales 销售总额
/ ^$ j- _4 E% P) P5 W- |GSP generalised system of preferences 普惠制 ; _0 s* @( ~ P, O: s6 N
GTM good this month 本月有效 / ?( F( r$ u8 T( t
GTW good this week 本星期有效
; ?3 L5 x U- X) D% v7 g6 H7 \. L- j/ q& x9 Q) n8 B% R6 i
9 H; `% y- [2 I" F) J, ~! _
/ I. U% A1 N7 A4 ~
. ?$ u* e d2 r. z$ B
! m& p9 M9 y, ]' RHAB house air bill 航空托运单
: c& V6 w9 i6 R% X+ C2 bHAWB house air waybill 航空托运单
" e1 \+ `$ @' K* E# [% LHCA historical cost accounting 历史成本会计
/ R: u# P* r6 q1 @hdqrs. headquarters 总部 / {. r7 }% U, \# j5 P0 _0 q. s- z
hg. hectogram 一百公克 - [/ c/ ?: c" \5 [9 W
HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率 1 r" G: f' z+ A# l. q
hifo highest-in, first-out 高入先出法
: N+ U) a! l; oH. in D. C. holder in due course 正当持票人 0 r' J1 H: ~; |+ R1 g q
Hi-Q high quality 高质量 5 ?3 a5 P- X O. @
HIRCS high interest rate currencies 高利率货币
4 d" p# p% ]( }# w/ t1 Y8 xhi-tech high technology 高技术
+ O, k/ ?$ L @9 j/ F% H& yHKD Hong Kong dollar 香港元 ( s4 w9 i4 d: |9 a) V- |; F! |
HKI Hong Kong Index 香港指数
5 b* W% T8 O$ C7 o, H3 K+ o+ ahl. hectoliter 百升 # ]% {( h: M! [8 m7 F" m3 a. s: F6 X
hldg. holding 控股
& t2 ?, N8 Y2 n. }& X8 THon'd honored 如期支付的 - \$ L9 q6 u) E: y" i4 x- X
HSCPI Hang Seng Consumer Price Index 恒生消费价格指数 ( K& X0 @3 C$ E+ t2 Q
HSI Hang Seng Index 恒生指数 ; T+ ?) _) c/ C% k( V% w, y
hwevr. however 无论如何
7 G0 t7 q9 J, x0 G0 M) H4 t( bHz hertz 赫兹
0 f: o; {! |& {2 d$ Y, _: K; m+ D; g; O9 C, o
o4 Y, J2 s5 H- ~( r- M- q
$ x: m8 z+ F& r/ A
8 z! d7 x5 d# t. }! T9 `: Z7 m3 r7 O
- d" p9 Z9 q" v l# fI. A. intangible assets 无形资产
' A* C$ ~: H) J$ J8 jI & A inventory and allocations 库存和分配
+ R+ p. c1 a+ O9 JIAS International Accounting Standard 国际会计标准 + X, g0 r3 R: {; `6 @1 B$ z+ N. T( c$ l
IB investment banking 投资银行(业)
$ s9 ^7 i( W, N$ o3 X5 b3 OI. B. invoice book 发票簿
1 l W$ Z5 Z7 z9 z$ gIBA International Bank Association 国际银行家协会
8 W! H1 g4 S% ~IBBR interbank bid rate 银行间报价利率 7 O* z% d* \7 Z/ ?
I. B. I invoice book inward 购货发票簿 4 A3 i4 s4 a; H
IBNR incurred but not reported 已发生未报告
3 J$ ^1 A' J: _! `6 h' II. B. O. invoice book outward 销货发票簿
6 X8 `- V3 o4 h( v; x* W6 }IBOR inter-bank offered rate 银行间的拆借利率
w' J: n3 H* O+ A% F8 sICB international competitive bidding 国际竞标 ' n3 B9 p6 ~4 w6 ~7 F# v0 U$ f
ICIA International Credit Insurance Association 国际信用保险协会 ) D6 G3 B+ U- O* @ V Y& S
ICJ International Court of Justice 国际法庭 + ^5 q) L( r" K( j4 z0 d3 b
ICM international capital market 国际资本市场
+ q: t9 {9 _/ M7 [" Z/ g( V |' CICONs index currency option notes 指数货币期权票据 : Y' r' s: K( _" w3 R' E* O* n
ICOR incremental capital-output ratio 资本-产出增量比 / c, E; ]6 C6 `+ K ~+ v4 j
I. C. U. International Code Used 国际使用的电码 & F1 Q' O4 O1 u( [
IDB industrial development bond 工业发展债券 % V" W- r9 R" I1 E F7 j7 J
IDB Inter-American Development Bank 泛美开发银行
5 }4 I5 Z( h1 O. f- n+ n5 k; iIDB inter-dealer broker 交易商之间经纪人
5 F( W2 x) y2 [ D4 L: mIDC intangible development cost 无形开发成本
) I- T; _" \# BIDR international depositary receipt 国际寄存单据
1 O# i: s' q6 sIE indirect export 间接出口
, y* e. o, w/ c* @. i; nI. F. insufficient fund 存款不足 ' a" {1 Z: p' p4 _7 W. D
IFB invitation for bids 招标邀请 / |5 K1 u; E' J( O+ S
I. G. imperial gallon 英制加仑
* ^# x% ^/ B1 `IL, I/L import licence 进口许可证
4 d o. G U4 [3 e( a v bILC irrevocable letter of credit 不可撤销信用证 & E1 h% a6 b4 Q* v5 D$ H
IMF International Monetary Fund 国际货币基金组织 ) S- V, b* c; Y$ e1 T0 L
imp. import 进口,输入 D5 _( Y3 }5 T3 U
Inc. incorporated 注册(有限)公司
+ b( ~% W% ]5 p/ q; u: h" Hincl. inclusive 包括在内
! o \2 Q/ S5 s' {+ s# iincldd. included 已包含在内 + x; B8 u2 P9 }8 |8 x
incldg. including 包含 2 g* C& p1 Z% t0 ?% g0 N
inl. haul inland haulage 内陆运输费用 0 |+ W' M' N$ i6 Q* N$ z# m$ e
INLO in lieu of 代替 # r6 s# K3 z4 m' H
Ins, ins. insurance 保险 8 ^# A; `! q, ^- ?# U, {" S& O
inst. instant 即期、分期付款
7 i% c6 _( z% d4 D1 U5 E% OInstal., instal. installment 分期付款
. J- d! I7 p- x bInt., int. interest 利息 9 h9 k* m, v3 c* R
inv., Inv. invoice 发票、付款通知 ; C/ _- f# \9 v. e' }8 `3 M
in trans (I. T.) in transit. 在(运输)途中 4 i' p4 n- x' d
inv.doc./attach. invoice with document attached 附提货单的发票 + E; s" S0 \) X4 l* R
Inv't., invt. inventory 存货
' D" F- m8 r9 |I-O input-output 输入--输出
( v7 @- {; |8 nIOU I owe you 借据 3 H- g: e+ S3 F
IOV inter-office voucher 内部传票 ; M* Q6 B+ @! V8 M1 Q* I
IPN industrial promissory note 工业汇票
' @; r' N, n9 n' o8 CIPO initial public offering 首次发售股票 6 l: |) F8 w' n$ o( w
IQ import quota 进口配额 ( X! p, f7 X4 Q, M# ~4 K
IR Inland Revenue 国内税收 / w5 p) L6 R7 ^2 ~" D' ~5 `
I. R. inward remittance 汇入款项
6 z( y% r2 f. zIRA individual retirement account 个人退休金帐户 7 `! @3 x3 z6 l* Q" P
IRA interest rate agreement 利率协议 f" T2 r8 z9 W r
IRR interest rate risk 利率风险
% x+ p, o* Z2 b) _# |" N) U0 `IRR internal rate of return 内部收益率
1 t3 Y) v" s2 E8 @ X* @irred. irredeemable 不可赎回的 " }. S. w4 i% x; B$ I$ X( c: L* _
IRS interest rate swap 利率调期 + ], L( W3 h* N1 I, z
IS International System 公制度量衡 ! j3 g; n! S# O
ISIC International Standard Industrial Classification 国际标准产业分类
4 H& `- ]# T9 M0 D1 q# W* JIT information technology 信息技术
. G/ s, T# B5 i5 r) u' W9 WIT international tolerance 国际允许误差
; w' m4 q; U6 |0 MI/T income tax 所得税
$ O6 Q: C" H4 r. |+ T) Y9 AITC investment tax credit 投资税收抵免 - z0 ~/ Q( e6 n8 F* H; m, f/ z
ITO International Trade Organization 国际贸易组织
) w- ]9 F$ M* F) f6 P! RITS intermarket trading system 跨市场交易系统
* T1 a) d3 s2 e2 b% N/ F) ~4 c( aIV investment value 投资价值
6 }+ u) D$ o& h- ~+ v/ C( ~6 ]( ?) F$ u. ^' |- y
- @2 t5 h' \2 h
& J6 I" x9 Q* n; I3 {" ?" R' O7 h& H/ g! Y
7 e; ]. Y, A Q6 `$ V* I+ B, ^
, V3 I& e" _7 ~ h& }3 fJ., Jour. journal 日记帐 9 P% M p# j3 O, d' K. ]
J. A. (J/A) joint account 联合(共管)帐簿
. a H: u: ]0 u; _* rJ. D. B. journal day-book 分类日记帐
; a3 y: \" h* n- d* U9 ]J/F, j/f journal folio 日记帐页数
- k0 M, S& r0 t `% AJ. V. joint venture 合资经营企业 }; K% i8 z# ]: J
J. V. journal voucher 分录凭单 7 t) J6 u" v4 ?) M5 r
JVC joint venture company 合资公司 9 J0 w3 f& Q: r+ n6 A/ v1 i
" W! x I- Z ^7 q4 C6 A1 U) X
; c4 O* d6 `. g4 k# n7 g2 o. o* T$ L6 Q
& h( u2 d. \9 z9 P' H" e1 Y. q6 V6 f% ^+ n
$ W+ ]" s8 U& R/ B4 X, v; qK. D. knocked down 拆散 r- j) p6 b$ _) O" U$ x8 x
K. D. knocked down price 成交价格 ' q u: J0 s+ x, D! y. g4 F
kg kilogram 千克 * z: x2 U$ n/ A' p. @. [6 u) R' ?8 J
kilom. kilometer 千米
' g: E9 o. f2 O3 ^+ d& g6 a. H4 Ykv kilovolt 千 伏
Q" s0 _1 }( Z; Z$ u2 xkw kilowatt 千瓦
5 q* }. \, g: r8 `: s; mKWH kilowatt-hour 千瓦小时
3 L1 Z1 Y" p, I( e# e* ?. c( B4 l1 ?) }
4 K& F3 `. u5 |% P* e: t* y
4 C. U0 o; E: x) l5 s
% D% L$ ?4 n. O8 S5 a
/ C% s7 u- d8 v: V( qL listed (securities) (证券)上市
@7 q1 g2 a ZL., (Led.) ledger 分类帐
7 Y3 G& A, y7 e! r: b* \L. lira 里拉 1 v- x- ^- n( [$ m3 y4 }9 q" {
L. liter 公升 7 {- e$ J1 {5 L, \9 e$ y% y. W
L. A. (L/A) letter of authority 授权书
" S2 E* m$ i* ~0 iL. A. liquid assets 流动资产
! ]0 ^7 X; W9 A( m. uL. B. letter book 书信备查簿
" f1 l& Z' y6 Q9 f) [1 P7 N1 rLB licensed bank 许可银行 : U" x, g. T4 t! y8 f. ?
lb pound 磅
9 r+ k9 `6 a7 P' ^+ s" Z0 LLC (L/C) letter of credit 信用证 , ~8 H8 W5 a6 {
LCL/FCL less than container load/full container load 拼装/整拆
5 M1 {& M7 i, }# K. \LCL/LCL less than container load/less than container load 拼装/拼拆
* P& K4 u7 N6 U8 w; {) N, ~L.& D. loans and discounts 放款及贴现
8 I7 `, [) B3 IL&D loss and damage 损失和损坏 9 t( f- m0 h2 g, v
ldg. loading 装(卸)货
4 k" W9 H+ s. ^5 c) u: @$ s! g: cL/F ledger folio 分类帐页数
! T. ?: d3 A# F K3 OLG letter of guarantee 保函
8 b# v8 H# G! v2 KLi. liability 负债 & _, @% ?0 j- C8 @0 Z- P
LI letter of interest (intent) 意向书
# _& Z' v" ~# i' @8 Z7 Ylifo (LIFO) last in, first out 后进先出法
$ G3 C) S2 @1 Q4 f* uL. I. P. (LIP) life insurance policy 人寿保险单 ' p- \& N X6 ^/ Y. f5 R" a0 r: u
LIRCs low interest rate currencies 低利率货币 ! _' O# y. g0 v0 k# }: N
L/M list of materials 材料清单
" s6 C4 \; R1 \0 M0 M+ Q% o ILMT local mean time 当地标准时间
3 d! M% v8 d4 ^& g9 y7 d! jLRP limited recourse project 有限追索项目
; W7 ~& S; `( v8 ]* A! r8 G9 DLRPF limited recourse project financing 有限追索项目融资 - [6 j) Z9 T" D: M! z
l. s. lump sum 一次付款总额 ) t: M5 g8 ]/ y2 M p" i
l. s. t. local standard time 当地标准时间 2 d w9 _& [. T$ ~9 k, c, ]
LT long term 长期 4 [$ c; z0 p) @# E S; M8 E
Ltd. limited 有限(公司) ! b9 I7 t. k) F. |
8 d n+ O a+ r- ?- ` S
F( Y: h$ Y$ `; g
& c% l r( b0 ]" J7 g
$ n# Z; X" d5 K
: s8 B V1 h( \m million 百万 / O! |3 P5 c5 e# X' z
M matured bond 到期的债券 4 P- [( T% H/ U* a6 S j+ S6 x7 R
M mega- 百万 " u, E9 K, K1 A# E/ B5 M% f+ K
M milli- 千分之一
; r2 K& y7 Z( d+ ]9 |6 G" C( Am. meter, mile 米、英里 8 f2 z' q* V, P1 ]8 |( a8 H
M&A merger & acquisition 兼并收购
4 W5 J3 D3 ?: YMA my account 本人帐户 9 f: M7 {: F6 W8 N% [
Mat. maturity 到期日
. C6 W* S6 _5 f, K& N- r. j) KMax., max maximum 最大量 ) n1 E y& R4 c8 h9 K% Z2 W
M. B. memorandum book 备忘录
, ]' Q! H- z0 gMBB mortgage-backed bonds 抵押支持的债券
7 G C: Y7 p8 P7 w; J: [MBO management by objectives 目标管理 3 d$ ~0 z: d5 @: X) b4 I6 s8 T: E
M/C marginal credit 信贷限额
; J. i) A7 \+ r jm/c metallic currency 金属货币
8 I. L& M( q! C& M% VMCA mutual currency account 共同货币帐户 $ G* \' m% U& K( R7 ^/ M: n' X
MCP mixed credit program 混合信贷计划
H. z; b+ c1 F7 r# K+ P: Y; qM/d months after deposit 出票后......月
& g; B Y3 d" N! }- U1 u, N' MM. D. maturity date 到期日 $ S0 A7 q, P- n. J( [
M. D. (M/D) memorandum of deposit 存款(放)单
# J- n+ ?2 o4 z* O* HM. D. malicious damage 恶意损坏
2 u6 U+ d# G& b- D8 C9 k3 N7 Cmdse. merchandise 商品
0 {9 i' N* B' |MEI marginal efficiency of investment 投资的边际效率
/ f/ a; a6 {& ymem. memorandum 备忘录
9 k; {8 M- t1 L( T1 UMERM multilateral exchange rate model 多边汇率模型 ; J/ W( ~9 {# h1 B' ]: J
M. F. mutual funds 共同基金 . d5 \2 v/ D" _7 }+ F# T) U
MF mezzanine financing 过渡融资 5 `, i4 E* v f4 F, @2 ]+ p
mfg. manufacturing 制造的 1 Y9 [1 y; w) W+ ^# ?
MFN most favoured nations 最惠国 - E$ s+ y3 C: p8 g
mfrs. manufacturers 制造商 3 H4 L& }6 q# E
mg milligram 毫克
1 s6 C: Q* i9 s9 R' a4 xM/I marine insurance 海险 ! R( c. f( U( L6 o* J! Z$ h' U( N
micro one millionth part 百万分之一
; v+ \9 G/ H Zmin minimum 最低值、最小量
1 R" v& H$ P$ k- e- VMIP monthly investment plan 月度投资计划
( v3 R+ W# u" c/ aMk mark 马克
, J) r2 d$ l' K3 R+ wmks. marks 商标 + G; |& w& f' ~1 U0 q( [
mkt. market 市场 5 M/ W, l7 S* p8 I/ v6 U
MLR minimum lending rate 最低贷款利率 : R+ c7 [! ]8 k2 W- d
MLTG medium-and-long-term guarantee 中长期担保
& V4 g0 J- K' Y$ U& @. eM. M. money market 货币市场 2 J0 ~; f2 C2 Q& \$ a/ z7 Z
mm millimeter 毫米
1 I& t0 |0 V9 f1 X3 c% i( UMMDA money market deposit account 货币市场存款帐户
2 c2 J; T$ e9 `3 rMMI major market index 主要市场指数
2 g, c/ N1 j) r' nMNC multinational corporation 跨(多)国公司
2 v/ [" V) o, j, Q. mMNE multinational enterprise 跨国公司
8 e# n) R! D9 l* Q7 WMO (M. O.) money order 汇票
1 b0 X. A# q9 U C6 rmo. month 月
( v, y/ s! K" |" r7 i% U- sMOS management operating system 经营管理制度
7 \& d: z$ c; F4 |5 zMos. months 月 , E4 {7 Y8 r- f. i: J
MP market price 市价
9 }1 h: R+ `* P: K5 fM/P months after payment 付款后......月 ( Z9 H0 b, {2 j4 L4 K! r
MPC marginal propensity to consume 边际消费倾向
+ |) W. X P3 M/ I" C8 n0 ?. vMrge.(mtg. ) mortgage 抵押 : R' w3 G( c. Y' a
MRJ materials requisition journal 领料日记帐 ' o- j w3 q& O% c6 B% P
MRO maintenance, repair and operation 维护、修理及操作 ( j5 O. A+ o2 \$ G2 k: s
MRP manufacturer's recommended price 厂商推荐价格
# G. H* W* [ t* W( nMRP material requirement planning 原料需求计划
6 t9 l2 O% x2 L& O" z% W% d, G& {9 EMRP monthly report of progress 进度月报
" M6 D% H7 v1 aMRR maintenance, repair and replace 维护、修理和替换
8 Z+ Y5 [8 b! c. D3 R' F. B( TM/s months of sight 见票后.......月
5 y& l$ }1 ~: ?1 i0 G+ \( d- hmsg message 留言 5 ~! I5 m5 i7 l3 a ~/ }
MT medium term 中期
' S7 w6 ?1 I2 I2 p3 ]0 }( M1 q$ yM/T mail transfer 信汇
# X! j/ S3 `; A8 K/ l4 ymthly monthly 每月 4 g9 K( {; s6 a6 E' K; ~
MTI medium-term insurance 中期保险 2 H% B5 A" }% u" _7 a
MTN medium-term note 中期票据 $ M( r( J9 v' k9 |: C: k
MTU metric unit 米制单位
7 c3 d' I( s- |: O8 M* S6 m- ^; K$ j! m! j) A! O
2 K8 I* e8 [& @+ v! M" Z& H
. e3 K+ T) N, M: L }. E. ~4 e- T
4 m* V0 p0 A/ z% E( a; T9 M4 R: k$ ~0 r
n. net 净值
4 x3 K0 Y, w# ?3 K, i# D0 ~N. A. net assets 净资产
& u* r D( m4 C% K# I% |n. a not available 暂缺 % f8 O" C0 a" l1 ~2 A& ^+ [7 q B
N. A. non-acceptance 不承兑 & Y( ^. E' g: [7 \* H7 a. K7 [: _+ g
NA not applicable 不可行 . H$ f4 D; e- K
N. B. nota bene 注意 7 Q! |3 w9 X6 D& c5 A) w/ u
NC no charge 免费 ) q0 Q7 B2 I" F. x- R) t+ R
N/C net capital 净资本
8 x( U* C& q s2 m6 W+ Un. d. no date 无日期 % \ Q- R! K; l2 g5 L, R# V
N. D. net debt 净债务 1 b. Z: B5 G/ O/ {2 s2 Z& V
n. d. non-delivery 未能到达 , `! ?6 J% k8 L: ]$ N3 {% N V, ~
ND next day delivery 第二天交割
3 B+ a( X! K' e, V: ?; ^NDA net domestic asset 国内资产净值
5 Y0 `5 U6 T- H: o) `, H QN.E. net earnings 净收益
/ e/ ]2 f+ |& m* l9 d; ]n. e. no effects 无效
3 ^* s$ Q# N8 u n9 [4 R) Y2 t5 Fn. e. not enough 不足 ' @) c: j6 G# M3 J; M, j" Z
negb. negotiable 可转让的、可流通的
4 a- m. n, s6 L6 v5 }Neg. Inst., N. I. negotiable instruments 流通票据 4 e s2 s) Z7 }; c7 B
nego. negotiate 谈判 " a3 c$ ~- n( `9 ^ G* Y. z
N. E. S. not elsewhere specified 未另作说明 # D& F1 g, b' r; G m) b
net. p. net proceeds 净收入 4 M/ m: C8 A: C( q8 U5 z4 n
N/F no fund 无存款
3 d$ }& N- M( _' e$ }NFD no fixed date 无固定日期 0 |) s. V U* T V) y8 L$ b
NFS not for sale 非卖品
; ~: _6 k& G, K; Y6 @- ZN. G. net gain 纯收益
% q1 J3 ?6 l- x y6 s! n7 oNH not held 不追索委托
0 @) j3 |7 U5 n1 I1 |N. I. net income 净收益
. ?, p: ]1 z0 {7 GN. I. net interest 净利息
# v& D5 a4 o6 |* V' FNIAT net income after tax 税后净收益 ( ?7 T6 G! O& d3 q8 n
NIFO next in, first out 次进先出法
5 }2 G3 x3 `, G6 rnil nothing 无
, g) ?0 f( F$ Q7 E9 v7 `NIM net interest margin 净息差
9 T, E: r. J/ O6 eNIT negative income tax 负所得税
5 ]2 w' F* T6 U# gN. L. net loss 净损失
$ {! z' N( M) j" @ j4 B$ v- @2 p9 f. ANL no load 无佣金 ( ]+ j o% Q$ ?. h$ Q8 a0 P
n. m. nautical mile 海里 / B, K" z- V% C0 c' p% M
NM no marks 无标记 - Y! t0 A( R4 F T ?! G0 g) @9 p
N. N. no name 无签名
% V! ~5 v& S1 G3 N% I/ @NNP net national product 国民生产净值 7 V9 L$ M# z* b n
NO. (no.) number 编号、号数
3 s/ g$ x3 d/ R4 E7 r$ O& Z& P. Mno a/c no account 无此帐户 5 J9 q+ y. K0 s" m3 a
NOP net open position 净开头寸 ( V. v2 S! X5 |9 f1 \$ @
NOW a/c negotiable order of withdrawal 可转让存单帐户 ~. ^) a: Y, @
N/P net profit 净利 # Z4 o1 U" w7 x# p! b
NP no protest 免作拒付证书 ' c# H$ o0 B: J; l5 n7 `7 S7 j5 q
N. P. notes payable 应付票据 ' ]: v: B6 `8 O t: J
NPC nominal protection coefficient 名义保护系数
0 ~+ u1 ]% J; ]+ d- Z8 g. G/ _# s- ONPL non-performing loan 不良贷款
+ y7 K9 O# X& N: f7 m' F$ BNPV method net present value method 净现值法 2 d2 u9 d3 |# i7 m
N. Q. A. net quick assets 速动资产净额 # }8 J3 M( q( U+ j3 E; B
NQB no qualified bidders 无合格投标人
! S) ` o; r5 N8 `; a7 LNR no rated (信用)未分等级
+ H' }9 e, A" I @3 N/ KN/R no responsibility 无责任
4 Z3 y4 Z9 z3 t2 H2 j9 hN. R. notes receivable 应收票据 ; z( k8 v% Q9 m- _4 ~8 [$ ? o
N. S. F. (NSF) no sufficient fund 存款不足 & E8 M/ s/ h8 c$ }: x
NSF check no sufficient fund check 存款不足支票
; B5 p) f$ e: _, xnt. wt. net weight 净重
0 u% ]. v: b A6 M5 A+ aNTA net tangible assets 有形资产净值 " S" q+ R# O5 I8 p+ f" t! N( ?
NTBs non-tariffs barriers 非关税壁垒 + N( a$ Y1 }! X, R4 a6 @( v! v
ntl no time lost 立即 3 w, a% D: c+ g: N: e/ B) i
NTS not to scale 不按比例
: h G* k% ^: KNU name unknown 无名
3 g; Q. N7 }+ n2 d- {N. W. net worth 净值
% {6 d" B. M" T) g! HNWC net working capital 净流动资本 % P. L/ ^# Z' R& K- ^2 P; ^
NX not exceeding 不超过
! w& [4 p7 h2 z9 ZN. Y. net yield 净收益 # u3 k! B3 ?6 C4 x5 q$ E/ x4 J5 _
NZ$ New Zealand dollar 新西兰元
% q: k4 Y! E% C; w% n0 P* p$ R5 d( X4 d e6 c6 t! H! D
\" }: V: r: A I9 e% S+ `
: I2 l, ~3 Y% k' X
a* [6 u* Z/ ^+ i7 O
5 H& x% u; J, U- Zo order 订单 7 Q: Q( ? Q" x5 H9 J* y
o. (O.) offer 发盘、报价
% O9 p# T& R4 s- p1 r3 NOA open account 赊帐、往来帐
/ ~: z5 S. A7 R" zo/a on account of 记入......帐户
7 O, O: o* q- c8 {, ?9 ?& _o. a. overall 全面的、综合的
# K/ h2 `! s9 Q6 cOAAS operational accounting and analysis system 经营会计分析制 " X, I& R8 {8 @$ w4 F& w5 i
OB other budgetary 其他预算
# Q2 U |# M( G! y' }O. B. ordinary business 普通业务
. e- Q7 z3 W3 a" y. mO. B. (O/B) order book 订货簿
: ^6 ?) T6 m/ ~7 IOB/OS index overbought/oversold index 超买超卖指数
& o0 ]" @1 Y2 x2 DOBV on-balance volume 持平数量法 1 d0 m! c: d+ a* k! M. ^
o. c. over charge 收费过多 4 }; ? `# D9 d, d. {7 r# Q% {
OC open cover 预约保险 ( U- j9 s: b4 Y6 |$ O$ R- B% D" g3 _
o/d, o. d.,(O. D.) overdrawn 透支 & U0 V* b( I2 _( S: H5 K
OD overdraft 透支 3 x8 ]( U% I# t8 x
O/d on demand 见票即付
' x, m, S9 I. f* O: ]O. E. (o. e. ) omission excepted 遗漏除外
8 F8 W8 T; b+ f3 H" S9 v' Y, k& dO. F. ocean freight 海运费
( I7 M8 c9 s! i% D4 l S) x/ Q! GOFC open for cover 预约保险
: o- S& v$ n lO. G. ordinary goods 中等品 $ R" p& ~- [8 e# e. a9 k6 p
O. G. L. Open General License 不限额进口许可证
/ z9 H0 j/ s& e9 tOI original issue 原始发行 8 k4 R/ D& m( N9 R4 C* _4 Q! @8 X$ _
OII overseas investment insurance 海外投资保险
7 w8 l/ t. v" D' Sok. all correct 全部正确 8 s6 b! Y' E4 ` I5 \9 [- j
o. m. s. output per manshift 每人每班产量 0 ]% m- f4 W8 e2 R
O. P. old price 原价格 6 e# u& Q; h2 n' H+ C# |- q& D
O. P. open policy 不定额保险单 ; W2 q" F& o* T! S
opp opposite 对方
5 }* {) d$ d; t9 ]" k6 D. r1 ~ ]opt. optional 可选择的 8 X5 q8 v( ^ m) A8 F. }, p" X# b
ord. ordinary 普通的 4 {9 @5 f+ G3 a
OS out of stock 无现货
' g* C' ^5 i$ F0 }, A; {O/s outstanding 未清偿、未收回的 , [- K# \& Y. A* R, m7 M+ C) \
O. T. overtime 加班 2 I# R8 Z r: ~ t- ?
OTC over-the -counter market 市场外交易市场 5 b7 V& n& C! X
OVA overhead variance analysis 间接费用差异分析 * E% P* R/ u; L" g( j3 h
OW offer wanted 寻购启示
: a5 R- p0 W* ^- U" Y9 d% k r1 aOWE optimum working efficiency 最佳工作效率 8 g& F3 F* h6 w. c! O; q
oz ounce(s) 盎司 9 O7 w' `6 B/ P8 @
ozws. otherwise 否则 % d8 G; H7 o& g
9 S" g& {9 f# Z) c+ M0 U* [3 S+ q) w9 W# ~0 {
* d9 ^) M! ^! Z, c
( x" L* [' |( `
: `- |6 t3 {6 ~) o. t5 y' Wp penny; pence; per 便士;便士;每 4 D' o7 u' u1 ~! ^/ V* ^* y* t
P paid this year 该年(红利)已付 , H6 |( h* F% L8 A2 i/ z
p. pint 品托(1/8加仑)
& o2 A- p1 T! Z% D: w' ?P.A. particular average; power of attorney 单独海损;委托书 * |6 x9 B! i. o
P.A. personal account; private account 个人账户、私人账户 ( }3 N% ], J( z v A
p.a., per ann. per annum 每年 % k2 U: S! O/ N9 V! p3 m" c4 U- U
P&A professional and administrative 职业的和管理的
2 W6 {1 K3 l! P% N/ N) q5 vP&I clause protection and indemnity clause 保障与赔偿条款 Y" N* b8 `% d
P&L profit and loss 盈亏,损益 4 |) F% S3 ]7 z" ]7 n: K+ Q8 C/ z
P/A payment of arrival 货到付款 " Z# D. t6 l; C3 |* s- P
P/C price catalog; price current 价格目录;现行价格
! s: M6 [( i- `2 _ y4 v* ~P/E price/earning 市盈率
$ T1 R2 p" z* V/ ~. XP/H pier-to-house 从码头到仓库
/ z* [$ ?# M" t: u; ^/ o+ r" cP/N promissory note 期票,本票 4 y& U7 G7 x. M7 b! X8 O0 h
P/P posted price (股票等)的牌价
) W# F% `; ]* m5 _" |$ ?8 bPAC put and call 卖出和买入期权
) }# o/ A# t/ ~; l8 Ipat. patent 专利 4 }7 ^% T- J; A8 F" ?+ Q
PAYE pay as you earn 所得税预扣法 1 S1 W: l" j+ O! ]7 }& S& t7 Z& a5 w
PAYE pay as you enter 进入时支付
* \0 X" |( E' FPBT profit before taxation 税前利润
8 p; ]# ^/ U: i+ z+ R7 d* s8 V- |( |pc piece; prices 片,块;价格
2 X, n7 `5 ~9 T- vpcl. parcel 包裹
1 d6 p+ t: Z0 [3 @- u& B* x, K& _pd paid 已付 - Y4 {6 U) u% @* ~3 r
per pro. per procurationem (拉丁)由...代理
7 h" u1 R4 |8 _$ y2 S, o" iPF project finance 项目融资 ; L8 B4 n7 ?9 S( e
PFD preferred stock 优先股 % ?! c- u- x- @2 ~7 ]% j4 B: P& G
pk peck 配克(1/4蒲式耳)
4 W0 m' i, F) y' f h0 SPMO postal money order 邮政汇票
" J6 ?' z% C6 ]; tP.O.C. port of call 寄航港,停靠地
# `4 i4 O' q* V6 z# m. V5 uP.O.D. place of delivery 交货地点
, i5 a" }0 I$ E0 w: HP.O.D. port of destination; port of discharge 目的港;卸货港
U' j+ K0 d: a1 w+ NP.O.R. payable on receipt 货到付款 ( \& b1 I1 }; B! X2 H" i2 M7 T( [ S
P.P. payback period (投资的)回收期
9 V% Y. x- n- E% DP.P.I. policy proof of interest 凭保证单证明的保险利益
) }5 N* g% M. G$ S) L4 A- sPOE port of entry 报关港口 $ F+ _; X0 v e5 _8 y( f$ D
POP advertising point-of-purchase advertising 购物点广告
/ u2 ~ ?! v* u8 ?. ]POR pay on return 收益
1 O$ R' B u% T5 |, WPR payment received 付款收讫 : y! G ~( i6 w, }
PS postscript 又及
0 S8 Y1 \$ x- I. aPV par value; present value 面值;现值
~+ l2 {6 J6 J- p
2 L# {' D5 G/ f, w1 `* Z/ T5 G2 ?6 G' C
" j7 |! A( r# t1 P$ u2 q
& t; C" g- c2 g, x) `
2 u+ m/ F; i) Z6 Rq. quarto 四开,四开本 + M; b' o2 Y& ^0 T' o" S- _- E* N- u) d
Q. quantity 数量
$ X. A, F! u+ g) O }% O( sQB qualified buyers 合格的购买者 ' S) r/ i5 [5 `; C
QC quality control 质量控制
8 I. z3 y) W+ c* O# j. _. a, KQI quarterly index 季度指数 3 i6 Q- u* |; |8 M
qr. quarter 四分之一,一刻钟 B6 ?% Z+ q2 [" M5 w
QT questioned trade 有问题交易
9 O7 ] t2 w& \0 L# xQTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托 / D6 \0 Q, W" h5 Z" m2 n& X
quad. quadruplicate 一式四份中的一份 ! l8 d D2 A/ z4 J# `
quotn. quotation 报价 |) @0 E( p i- T
q.v. quod vide (which see) 参阅
H: Y* B7 z, l2 w( c; S& vq.y. query 查核
9 c8 m B8 N( A# k
% \5 z: ? V9 A( Y2 f- ]1 g5 [$ M9 N( v3 M) R- i9 e
& q& {% y p& M6 C* s0 g( |1 k4 t$ S$ d
( `1 g' F( C( ~0 [! O8 O1 z# U; gR option not traded 没有进行交易的期权 ! O. v0 @6 d7 g7 b4 z% ?
R. response; registered; return 答复;已注册;收益 _4 v! b$ c5 H4 u& x9 R4 U7 u( _
r. rate; rupee; ruble 比率;卢比;卢布 * A3 \( b3 h! s; g2 I
RAD research and development 研究和开发
( C4 i( H0 Y6 L2 S2 n/ G6 MRAM diverse annuity mortgage 逆向年金抵押
6 U1 c' B5 R7 y& \4 W: zRAN revenue anticipation note 收入预期债券
. P/ g6 R0 X4 Y+ z) VR&A rail and air 铁路及航空运输 % |2 \; f6 C/ f1 y8 ^. W- P, X
R&D research and development 研究与开发 9 R2 d( s, b" p
R&T rail and truck 铁路及卡车运输 - v0 B+ S) n" A2 `/ w2 }! R0 L0 p
R&W rail and water 铁路及水路运输
' r5 }0 w" |% _' pR/A refer to acceptor 洽询(汇票)承兑人
* o2 t8 \- F3 i+ V1 s% l8 JR/D refer to drawer (银行)洽询出票人
" k% g: b# d5 x g. u5 U. WRB regular budget 经常预算 * ~* `8 |2 u6 Q/ c5 U# m" c' |) B
RCA relative comparative advantage 相对比较优势 : C& O* K% S, l `; _1 D% g
RCMM registered competitive market maker 注册的竞争市场自营商
* e# j( U H' b* Q; v# G$ trcvd. received 已收到 ; [# L: V2 Q. k+ A. m/ j9 U
r.d. running days=consecutive days 连续日 5 R5 _5 ^. A& Q8 T& m
RDTC registered deposit taking company 注册接受存款公司
% \! S8 T. z! Y$ a& [Re. subject 主题
4 o: a9 H1 w8 H6 Kre. with reference to 关于
/ R+ k: h" x; `' Q: \; a% tRECEIVED B/L received for shipment bill of lading 待装云提单
$ l5 [' x2 \9 U+ UREER real effective exchange rate 实效汇率
" w. Q! x% D2 i# _* I" q7 href. referee; reference; refer(red) 仲裁者;裁判;参考;呈递 ' |; p+ P( c1 {" T1 |8 S
REO real estate owned 拥有的不动产
' ?' ?# o5 Q3 w6 p% a ]REP import replacement 进口替代 7 x* I6 t, P4 l8 G- c
REP Office representative office 代办处,代表处
0 L4 |: G: x, ?0 k% ]REPO, repu, RP Repurchase Agreement 再回购协议 ^0 R. E3 {7 d0 t( r+ k9 Q
req. requisition 要货单,请求 + J! R" g, N5 {
REVOLVER revolving letter of credit 循环信用证
$ [" K9 y1 t& o3 } ^REWR read and write 读和写
4 K& h/ b* F8 R' c: }RIEs recognized investment exchanges 认可的投资交易(所) 9 K6 p8 D$ u5 E( C- u5 r, z
Rl roll 卷 1 s5 N# J9 R% u3 `& j/ `
RLB restricted license bank 有限制牌照银行 5 h- I9 A) c: ] p/ m& }8 l$ l0 B
RM remittance 汇款
5 W5 C2 t2 x# a4 _+ y6 N$ Yrm room 房间 - K; |' ~+ L+ y1 ^% D* G
RMB RENMINBI 人民币,中国货币
6 Z$ p: g; L7 ~( ] Z. E; j/ qRMS Royal Mail Steamer 皇家邮轮 ) w7 U6 \/ N" s( V
RMSD Royal Mail Special Delivery 皇家邮政专递 0 t' N. m$ m b' O/ _2 k/ |
RMT Rail and Maritime Transport Union 铁路海运联盟
' n# r2 L- u2 E f0 Z& {1 VROA return on asset 资产回报率
+ g- \6 e. K/ m& I, }- C- c7 W% U) }# PROC return on capital 资本收益率 8 B+ H& I4 o! N5 e4 W, F$ ^5 D) D
ROE return on equity 股本回报率 : k: u$ I' d3 Q r y1 t3 T
ROI return on investment 投资收益
* y. I$ L: }. |* d5 y- bROP registered option principal 记名期权本金 2 `$ W2 P* @0 H4 E6 ?& X
ro-ro roll-on/roll-off vessel 滚装船 + [( [1 w* k. ~+ H* l
ROS return on sales 销售收益率
; @0 j3 I. m* i- f8 o5 [" x" xRPB Recognized Professional Body 认可职业(投资)机构 9 _0 H5 Y6 E. h' z
RPI retail price index 零售物价指数 / ]# k& S1 f- E# ?* ^+ c/ V
RPM resale price maintenance 零售价格维持措施(计划)
9 m4 @6 w+ e7 Grpt. repeat 重复 3 o! z9 ^8 n+ @0 I% ^
RRP Reverse Repurchase Agreement 逆回购协议
) u0 Q5 E; O N9 X' DRSL rate sensitive liability 利率敏感性债务
6 f o; H" l9 t& Q& K+ [RSVP please reply 请回复 ; V! |+ |* P. K5 g" W
RT Royalty Trust 特权信托
+ D# [+ X5 D& U, E8 MRTM registered trade mark 注册商标
# t) ]$ H L/ {$ Q1 I" O: PRto ratio 比率 5 B# g! O; Y6 D( l
RTO round trip operation 往返作业 : j1 @% [# @/ a r# I+ [9 m* R& {
RTS rate of technical substitution 技术替代率 & E7 b1 s! f, t5 v" C
RTW right to work 工作权利 * A6 q, J0 y2 r1 F' U% t
RUF revolving underwriting facility 循环式包销安排 $ |/ T' H. l3 l0 \! E% x9 w
RYL referring to your letter 参照你方来信
% v; z' d5 B4 JRYT referring to your telex 参照你方电传 ( i: q) K' M8 v8 E! N
4 G) b* Z4 [. N: E7 u
4 [) @) Q- `, q+ C; t7 z9 D8 k7 h5 j7 t7 t" x
* O$ J: V2 P7 l( q
" v0 |. `# |6 aS no option offered 无期权出售 6 ~ |7 x8 M: Z8 n6 z
S split or stock divided 拆股或股息 3 a- Y. d3 s/ j6 u; r
S signed 已签字
% @' ^7 B* k" {% Zs second; shilling 秒;第二;先令 5 [% S" Q* q U! p$ I8 t) U
SA semi-annual payment 半年支付
- _8 x* H+ X# P6 l/ W- _. g7 hSA South Africa 南非 4 J b8 b* L. z$ S) n/ c
SAA special arbitrage account 特别套作账户 . x2 ?; U9 g" T0 ]/ Y& x6 O+ C
SAB special assessment bond 特别估价债券
9 G( q1 F$ t o7 _4 hsae stamped addressed envelope 已贴邮票、写好地址的信封 5 l8 j6 l7 ]( \% b+ z# K6 u
SAFE State Administration of Foreign Exchange 国家外汇管理局 . H' K. m$ _2 f; y* ~$ p# Q
SAIC State Administration for Industry and Commerce (中国)国家工商行政管理局
, s9 [% o+ U% G3 J& ?SAP Statement of Auditing Procedure 《审计程序汇编》 5 G; P$ U Z- J% F4 W6 z
SAR Special Administrative Region 特别行政区
}9 `$ D5 w& q, C& b0 n7 jSAS Statement of Auditing Standard 《审计准则汇编》
1 b5 I9 j3 v2 r( q% I1 rSASE self-addressed stamped envelope 邮资已付有回邮地址的信封 , N# G+ M; y1 o5 u+ `0 Y& w
SAT (China) State Administration of Taxation (中国)国家税务局
, f9 }& X3 S- L9 g# g+ ASATCOM satellite communication 卫星通讯 7 X9 r/ T, B4 W" k8 j: A8 T
SB short bill 短期国库券;短期汇票
P+ T" M7 x# t- p3 a. xSB sales book; saving bond; savings bank 售货簿;储蓄债券;储蓄银行 9 |. d1 w# R) y2 [9 T
SBC Swiss Bank Corp. 瑞士银行公司
8 H$ `9 w, E; a* r' rSBIC Small Business Investment Corporation 小企业投资公司 " v, v4 I: [6 x* I! `! z2 j: M
SBIP small business insurance policy 小型企业保险单
5 v) C" r5 K5 ^) ]& b4 U% r. FSBLI Savings Bank Life Insurance 储蓄银行人寿保险 7 x; Q0 n2 j6 x W) ]0 K9 ~+ r
SBN Standard Book Number 标准图书号 5 I. B0 ?/ ]7 H, T7 \8 ^
SC sales contract 销售合同 ' G/ N) S2 V0 {: G( s+ [# a; B' S
sc scilicet namely 即
; E) H _+ r* G! T& v- z* o/ @SC supplier credit 卖方信贷
1 t: ~! _" t2 a4 c8 S2 \/ nSCF supplier credit finance 卖方信贷融资 ' t5 H4 C3 X5 Q: V
Sch schilling (奥地利)先令
8 G7 o3 U: @' E+ [4 S @, fSCIRR special CIRR 特别商业参考利率
$ T$ X; l; J) p6 i( _" I& f, CSCL security characteristic line 证券特征线 6 f. y( p: H' T' b F
SCORE special claim on residual equity 对剩余财产净值的特别要求权 9 b O0 p/ x: ?5 e( M# z& S4 D
SD standard deduction 标准扣除额
2 i @# M0 J4 m2 R7 A5 lSDB special district bond 特区债券 5 l0 O' W8 W6 i }0 ~- ^" g
SDBL sight draft, bill of lading attached 即期汇票,附带提货单 * e& ^& L6 D; K! g F" B
SDH synchronous digital hierarchy 同步数字系统
" I9 G7 S; H( u' i) ySDR straight discount rate 直线贴现率
/ M; s, C: }+ }& V" X: w, o/ y& USDRs special drawing rights 特别提款权
: v. o+ B3 w; e7 PSE shareholders' equity 股东产权 , A! L( W6 J7 z1 p) s; A2 ~
SE Stock Exchange 股票交易所
/ s% R/ P! \/ O% y1 w, X5 {SEA Single European Act 《单一欧洲法案》
* V$ g0 q }, ~5 h* L, QSEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施 4 `0 e8 m; ]; p3 Z) t. t* e
SEATO Southeast Asia Treaty Organization 东南亚公约组织 - K; m$ l& L' C& J! l2 Q
sec second(ary); secretary 第二,次级;秘书 8 p- ^8 l' h( [' p
sect. section 部分 # {+ Y2 e2 S1 T; }
Sen senator 参议院 + t \- @) [! _# l
Sept. September 九月
: |9 W/ o6 ~/ b" ~* z0 R& N$ C2 rSET selective employment tax 单一税率工资税
- @ [% `1 Z" w2 w/ S2 Nsextuplicate (文件)一式六份中的一份 : D) p- Z3 V7 ~: d
SEC special economic zone 经济特区 ; i* X0 R. W0 M' {8 N) P
SF sinking fund 偿债基金 . W7 ~- n6 n& t4 D3 o( Q& H/ E& g2 ~; S
Sfr Swiss Frank 瑞士法郎
c( e4 t0 l% {3 o5 K* pSFS Summary Financial Statements 财务报表概要 5 I# F" R. D+ D4 ~- j, x
sgd. signed 已签署
* A7 u# S! @1 p* A4 k$ K6 wSHEX Sundays and holidays excepted 星期日和假日除外 ; X- m! p. m4 W
SHINC Sundays and holidays included 星期日和假日包括在内 2 ?0 i# C: [& b) w
shpd. shipped 已装运
4 r; V/ f! M0 X- l6 lshpg. shipping 正装运 8 ]. T3 Y6 V+ N( X; D
shpt. shipment 装运,船货
% B) O: |) w! Z7 ISI Statutory Instrument; System of Units 有效立法;国际量制
& J& y9 z7 E4 l. T( P; aSIC Standard Industrial Classification 标准产业分类 y. Q& v9 Q' C2 j) v! w0 A
SIP structured insurance products 结构保险产品 2 _6 v* ?) Q# e& t- Z0 P
SITC Standard International Trade Classification 国际贸易标准分类
" ^8 Q; O. H) X+ T; a+ e0 ]1 u: Zsk sack 袋,包
5 ^5 K; @% m: \+ x8 sSKD separate knock-known 部分散件 + V% r) r+ j) ~# _6 ^
SLC standby LC 备用信用证
& E' r. ]4 [' ~5 e' a& o* zSMA special miscellaneous account 特别杂项账户
. U" ?, Z5 ^+ b1 }6 |! d/ LSMEs small and medium-sized enterprises 中小型企业
/ p( V$ B+ b6 } CSMI Swiss Market Index 瑞士市场指数
2 O/ q5 b5 l8 Z, ~3 L4 U( zSML security market line 证券市场线
W0 i, t( ]0 X9 E3 E% f- k6 R0 iSMTP supplemental medium term policy 辅助中期保险 * W" e E- _7 u# S2 ?
SN stock number 股票编号 / y5 U! j! |( H3 O7 F2 O& J
Snafu Situation Normal, All Fouled Up 情况还是一样,只是都乱了
" }2 y' I( S/ D# d R9 ISOE state-owned enterprises 国有企业
* B* q: Q. z4 b0 V$ l: CSOF State Ownership Fund 国家所有权基金
# l9 z2 s5 n8 Q0 }sola sola bill, sola draft, sola of exchange (拉丁)单张汇票
$ K" f$ e, N% Esov. sovereign 金镑=20先令
6 d h' ~4 X' u! l1 \SOYD sum of the year's digits method 年数加总折旧法 9 \/ j/ W' w4 z7 @ i7 H
spec. specification 规格;尺寸
+ |' B# V2 s9 F- @- lSPF spare parts financing 零部件融资 ' Y4 ~8 Q( g5 u4 U9 n6 o3 [: J
SPQR small profits, quick returns 薄利多销 3 r( w! P6 ~3 }; ~
SPS special purpose securities 特设证券 " }; T. h* s2 y3 k
Sq. square 平方;结清
+ Y& I2 v2 O* }; MSRM standard repair manual 标准维修手册 + [* h/ P6 j0 v
SRP Salary Reduction Plan 薪水折扣计划 : \% ~4 G/ b3 }: W5 `" e9 }
SRT Spousal Remainder Trust 配偶幸存者信托
3 {% I4 R+ N' T7 `6 d" r0 d) [4 j }ss semis, one half 一半
9 z/ v8 f( k4 {SS social security 社会福利
6 Y( `9 d1 r9 K S1 Y7 ]& @ST short term 短期 ' ~% c1 q* j: o
ST special treatment (listed stock) 特别措施(对有问题的上市股票) 4 a& H R/ t) m( m7 P
St. Dft. sight draft 即期汇票
2 M& R! u5 G; W' F# g% w# ~# n; qSTB special tax bond 特别税债务
; [* j8 ]0 H% LSTIP short-term insurance policy 短期保险单
/ U4 l! r1 R/ N0 ?( fsub subscription; substitute 订阅,签署,捐助;代替
) W2 E7 F8 _3 C; l9 q ~! _6 \Sun Sunday 星期日 # |: x1 C; u9 X& E( O# I
sund. sundries 杂货,杂费 0 E5 _$ Y7 j2 {0 f* F5 @
sup. supply 供应,供货 $ w s3 v* F+ z% n! `, J: ~
2 v( K' W9 t( d/ Y4 L8 ~3 s( j# h ]: f0 N
9 m0 q0 ?; h. |; a0 k- ?) J: G; O4 u, q9 R, r5 I# s2 E- h
9 N# L/ a' z! O
t time; temperature 时间;温度
$ m- Y: e+ N9 h% d$ dT. ton; tare 吨;包装重量,皮重
" }$ b( W' k; B' S' y2 l3 }' uTA telegraphic address=cable address 电报挂号
0 n0 m6 j7 e6 ~( v/ `% n1 L" ETA total asset 全部资产,资产
/ ?! y; L% o$ A" x S( oTA trade acceptance 商业承兑票据 : n2 D* \" J: C3 r& K
TA transfer agent 过户转账代理人 0 x$ w! S, Y _" }
TAB tax anticipation bill (美国)预期抵税国库券 + r" ], @' w a$ g
TACPF tied aid capital projects fund 援助联系的资本项目基金
9 {& J" a& H: A" `TAF tied aid financing 援助性融资 # a8 c3 r7 G, E7 Z) O) m
TAL traffic and accident loss (保险)交通和意外事故损失 ! R! o( k2 A) ?5 Y; @6 w
TAT truck-air-truck 陆空联运 - Z) w& @5 z! ^4 o
TB treasury bond, treasury bill 国库券,国库债券 ! i. v: Z2 l' H5 K; ^
T.B. trial balance 试算表 ! s) N: v, q3 J. R2 {6 v0 R. A
t.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
" d' W: u* m. n; k7 a' At.b.d. to be determined 待(决定)
. E: @/ _6 d! K5 L+ FTBD policy to be declared policy 预保单,待报保险单
7 Z% @ }! P) Z( f) B1 d4 A/ ZTBL through bill of lading 联运提单,直达提单 . z# Q( [9 e0 u# I8 ]6 j9 o, x
TBV trust borrower vehicle 信托借款人工具(公司) / B1 e+ V _4 ~' f2 P
TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司 / Y# P5 b( u$ s) \8 v; N
TC tariff circular 关税通报
" s. K7 U1 @; ]- M/ v' ?3 yTC telegraph collation 校对电报
) K) j/ t0 G. ] a( c* vT.C. traveler's check 旅行支票 . X0 m( O3 ?* l& N( U- k
TCI trade credit insurance 贸易信用保险
0 z9 e* c% g+ Y; |2 ?! o% `9 W& L/ jTCIC technical credit insurance consultants 技术信用保险顾问
# m' u; A9 ?+ aTCM traditional Chinese medicine 中国传统医学,中医
% p) H. x9 P% i0 Y, d9 p% rTD time deposit 定期存款
! M4 u l6 C! v; F# eTD Treasury Department (美国)财政部 7 e7 A+ u% b) V, I- P7 x s+ U! v
TDA Trade Development Authority 贸易发展当局 7 a& H+ v* U+ |8 X( O6 n
TDC technical development corporation 技术开发公司
6 D& N: ^. a* F1 FTDC Trade Development Council (香港)贸易发展局
: J& _2 \! U- |( B# iTDR Treasury Deposit Receipt 国库券存据
n V9 Y: i A; \' `) ]/ cTech technical 技术的 4 q$ q) ~* Q' ?6 [& P" [
Tel. telephone number 电话号码 : D1 k# G% b. n7 ?6 R+ L: Y
telecom telecommunications 通讯 0 o0 ]) w, P" W
temp temperature; temporary (secretary) 温度;临时(秘书)
4 D, g) y+ Q- z/ {7 qTESSA Tax Exempt Special Savings Account 免税特别储蓄帐户 * |) ^9 w# I8 F1 L$ ^
TEU twenty-foot-equipment unit (货柜、集装箱)20英尺当量单位
7 V1 U8 n1 M% Y! NTF trade finance 贸易融资 7 r+ T$ `4 n* \3 Q
t.f. till forbid 直到取消为止
/ r2 X9 m, H6 D3 N, B. \tgm. telegram 电报
/ b4 I3 q. r, f4 g Q1 x& A# o% }three T's type, terms, technique 交易三要素,即交易类型,交易条件,销售技术 # F2 |9 x* t& J/ p/ _
thro., thru. through 经由,通过 4 P& V7 z' ~9 ~0 U T ]
Thu. Thursday 星期四 ) n7 p7 c; z' n
TIP to insure promptness 确保迅速 ) p3 J7 O8 w% W
TIR carnet Transports Internationaux Routier (法国)国际公路运输证 1 C( m9 B8 I ~, q) Z6 S
tks. thanks 致谢,感谢 3 W9 v. V2 Y% a( ]
tkt ticket 票
! |% K' ^+ p9 `0 BTL time loan; total loss; trade-last 定期贷款;总损失;最后交易
& P' p1 g, X( d, U, J4 J: ^0 MTLO, T.L.O. total loss only=free from/of all average 全损赔偿险
1 U; d+ t) D" p. x' h3 a7 q4 u3 fTLX telex=teleprinter/teletypewriter exchange 电传
" e% u( `" }4 T4 G7 }6 M" GTM trademark 商标
, ]1 `; O; X a( n1 q& ATM telegram with multiple addresses 分送电报 5 g: Y- A4 |6 p2 ?+ r1 x! z
TMA Terminal Market Association 最终市场协会
% X" e7 ~5 X3 o2 q8 z6 R* Z' E$ T6 [TMO telegraph money order 电汇单
1 B! W) G) y" }) |. k- c& F! r/ XTN treasury note 国库券
3 m6 c2 \! f/ u6 J0 aTNC transnational/multinational company 跨国公司
z: {5 d/ r5 I: |, C8 [TOD time of delivery 发货时间 7 c7 Z; ^* E9 y8 c" M* {
Tonn. tonnage 吨位(数)
1 w5 P- U" i. d& j- ^0 F! x. _TOP Trade Opportunities Program (美国)贸易机会计划
5 x5 `( y8 N4 ]; t! `8 G7 nT.O.P. turn over, please 请翻转 " Y# t# f# [2 F; D
TPM total productive maintenance 总生产维修(护)制
( d% H, B6 [" \TPND theft, pilerage, and non-delivery 偷窃及不能送达险
* A0 @- p* t2 U# rtpo telephoto 电传照片,传真 6 t. z- |8 ]# i1 ^
TQ tariff quota 关税配额
" Z5 _' ?- m& d3 w3 J+ \% y* nT.Q., t.q. tale quale (拉丁)按现状,现状条件 # c! P$ P# l% \
TQC total quality control 全面质量控制
. u% H; [; ~5 ~6 `0 VTR telegram restante; trust receipt 留交电报;信托收据 n; N: g) q) A5 N d) ^
T.R. tons registered (船舶)注册吨位 ) M& C' p& @% N* S
Tr. transfer 过户,转让
5 p, G7 \& ?1 x B" straditio symbolia (拉丁)象征xj费
! @7 X3 G/ N1 {9 Z! [Tranche CD certificate of deposit 份额存单
& s% |! V z6 f j# Dtrans translated 译本
- T1 V% }3 K4 z9 x! h8 E0 y) dtreas treasurer 会计,出纳,库管,司库 & I/ B+ E% N- A0 |! V" g
Trip. triplicate 一式三份中的一份 ! w- i L3 d8 `5 R- B
Triple A 3A 3A级,最佳债券评级 1 A1 g5 e4 p. }" I" G' {( K
TRS terminal receiving system 港外待运仓收货制度
9 e, M! u2 M+ p$ W$ y$ Y& @TRT Trademark Registration Treaty 商标注册条约 ) g. o8 o2 e o7 E+ b2 g6 Z
TSP Total Suspended Particle 总空中悬浮物(污染指标) + r4 ^6 M5 l6 K- B! g
TST test 检查,检测
8 L. I+ W0 I. f* u* rTT Testamentary Trust 遗嘱信托
& ]* e" C0 e/ cTT, T/T telegraphic transfer 电汇 3 o/ j( N/ Q/ b# C5 N' Y8 \) d
T.T.B. telegraphic transfer bought 买入电汇
2 t+ l2 ~2 H5 Y4 c; {" I* [& mT.T.S. telegraphic transfer sold 卖出电汇 6 a' m' i* `$ O. A+ Q
TTY teletypewriter 电报打字员
$ y$ N; e2 l; C t- lTU Trade Union 工会,职工协会
; N, ?3 J* n( s4 o$ {- }4 vTue, Tues Tuesday 星期二 6 J+ i9 W( T8 W0 P& c* F
TV terminal value; television 最终价值;电视
8 O& f9 }9 Y% |/ ^TW transit warehouse 转口仓库
# A3 T( x1 d9 I" v9 LTWI training within industry 业内训练 ) d6 y4 P5 p6 I3 Z0 J) Z
txt. text 课文,电文,正文
0 f5 T4 O8 b# `( Z4 o r. C7 I( ZTy. territory 领土,(推销员的)推销区域 ' O7 w; \0 c+ f% {6 A- C" U
T&E Card travel and entertainment card 旅行和娱乐信用卡
8 G& V. G1 I+ L5 K1 U# h# RT&H temperature and humidity 温度和湿度 & ?# ~' k/ v# {7 L
T&M time and material 时间和材料
; P, c N2 P! j3 N$ HT/C time charter 定期租船,计时租船
# p3 Q; a) i0 ~. u v. [t/km ton kilometer 顿/千米 ! A l! i$ n: }3 p( J6 d- [
2 P# y. M6 Q, g
J+ D8 J( t$ X) G* B% w8 t( v5 |0 C/ }
) {7 V' q7 q6 q1 v- `
4 V2 a6 b w! s! kU union; upper; fashionable; polite 联盟;上等;时髦;礼貌
; Z ^$ X. ]! z8 {: b7 tU, U. unit; United 单位;联合的;联合(公司) ) K4 e( d, F7 ]0 u$ D$ [( u3 m& o
U.A. unit of account 记账单位,记价单位 # M5 R! p/ w# J
U.K./Cont. United Kingdom or Continent 英国或欧洲大陆(港口)
4 C* T' H0 }; l* wU.K.f.o. United Kingdom for orders 英国沿岸的指定港口
% r* R0 v% e& G' F* P' BU.L.C.C. ultra large crude carrier 超大型油轮
5 o# D# {" S9 e7 F+ i- TU/A underwriting account 保险帐户 6 E5 ?2 @5 f% |8 m5 ]# V! U
u/c. undercharge 不足的价钱,少讨的价钱
; W s/ ?6 M3 y" `, _4 y# ]2 kU/M unscheduled maintenance 计划外维护 7 ?+ }, O8 K" A( C- U5 r0 X
U/W, UW underwriters 保险公司,承销人
: j& d$ S' M) ^+ }, eUAE the Union of Arab Emirates (阿拉伯联合酋长国)阿联酋
3 z: `) c J0 @$ fUberrimae fidei of the utmost good faith 最诚信的 1 f R2 F' e* }) x
UBR uniform business rate 统一商业税率
. o' N# w6 E* K; xUBS Union Bank of Switzerland 瑞士联合银行
6 u- U# ?- Y, m1 s) S+ ~4 M/ G2 fUCP Uniform Customs and Practice (for Documentary Credit) (跟单信用证)统一惯例与事物 0 Z$ @1 X2 d- t; J1 m+ Y
UGT, ugt urgent (电报用语)急电,加急
/ _0 ?0 U) m( f' }) V2 o2 A- T+ tUHF ultra high frequency 超高频
7 \$ A& E( K* X; a7 g( g3 `3 {UIT Unit Investment Trust 单位投资信托 3 A' q$ N4 e2 ^" r; X
UITF Urgent Issue Task Force (财务报表)紧急补救解释处 7 u4 J I$ y3 I: b1 j& `# f
Ull. ullage 缺量,损耗 9 @" Z# P1 n6 |
ult. ultimo (拉丁)(商业函电)上月的 9 h3 ?( O' p, u2 D
Ultra vires beyond the powers of 超过......的权限(有限公司)
4 r% D; e. i6 t$ |5 o! w$ V$ WUN United Nations 联合国 0 ]# ^( ]% M' y
undelvd. undelivered 未装运的
" J7 L- M- Q; f; O& c6 z% V/ K( rUniv university 大学
9 ~. ~" Q' F1 ]1 M* S. Wunkwn. unknown. 未知的
% p# [( p. O$ A- Nunrevd. unreceived 未收到的
% E/ n, Q! a* X- z! N6 r8 QUNSYM unsymmetrical 不对称的 ! ^! c, d$ M% A8 [+ o( B$ \! S# K
UOS unless otherwise specified 除非有特别说明
$ m* [# y) J, U5 kUPC Uniform Practice Code 《统一作法法典》
* h; T, R" r% ~/ K0 L2 zUPR unearned premiums reserve 未获得保险金储备
7 `1 n* i6 m7 M& u/ vur. your 你的
2 k, E& o7 B, h( H) x9 P/ Q, B3 x! VUS United States; Unlisted securities 美国;未上市证券 0 b- \. v+ _( N
USD United States dollar 美元
& E4 t6 [- H& E( ]. DUSG United States gallon 美国加仑 1 I, H1 A! n' ^8 Q4 R' o. K* u% j
USIT Unit Share Investment Trust 单位股投资信托 2 ~* D$ m( N5 D* _1 d* r+ v; Q9 C
USM Unlisted Securities Market 为挂牌(上市)证券市场 ) x! {- D- ^ [$ T. f# ~8 {9 i
UT universal time 世界标准时间,格林威治时间
7 k+ M' Q" Z) IUUE use until exhausted 用完为止
! `* [& A" e1 I5 {+ V7 bUV under voltage; ultraviolet 电压不足;紫外线 & h% ]- F! x# m1 y( y+ _
1 X i4 s' Y! p& d" l' J: ~
$ M- t, C; Z% H0 i7 Z* P
5 w- v/ V$ J3 g- w
5 k: A9 q1 S6 m1 m
6 n5 L% d# K3 k" p% K+ Y% u* Z% F
v refer to 参见 5 \: U, M5 `: ]. A
v., vs versus (拉丁)对 ; e/ S% f4 _0 t7 ]0 I* p
V Roman 5; victory; volt (罗马数字)5;胜利;(电压)伏
" S( ^* ]8 k( i& QV.A. value analysis 价值分析 3 z& `$ M" x4 `* c7 y) I! C
VAB vertical assembly building 垂直装配建筑物
# J6 `) N; _4 H( a- bvac vacation 假期 ( V" J7 T: b* v2 ~5 W
vac. vacant (职位)空缺,(旅馆、公寓)空房间 ) D! U5 d' G, C1 ~* k
VAT value added tax 增值税
# `; m) T4 S L2 |VC Vice Chairman; Vice Chancellor; Vice Consul 副主席;副首相;副总理;副领事
% H5 Z# C! }+ ZVD volume deleted 勾销的数量 ; K i. a/ f! U* m# V/ y- N
VE value engineering 价值工程
: R9 z7 O" N. I+ yVeep Vice president 副总裁 6 N! I+ v- C# q0 g# B/ b
VER voluntary export restraint 自愿出口限制 4 l9 B+ l/ _4 q9 s7 |3 ^# \' j
Ves. vessel 船舶 % I/ g$ Q! W" l& E8 v4 e0 j4 c
via. through, by way of 经由,通过 / s+ s6 z5 Y( ^
vid vide (see) (拉丁)参看,请看 ! X( }3 c5 S' @5 f
VIP Very Important Person 贵宾
5 i ?' p0 ~! k. bvis major (拉丁)不可抗力
/ S2 W6 V) r. k+ t4 Zviz. videlicet, namely (拉丁)即,也就是
3 p5 W3 D/ o* sVL value line investment survey 价值线投资概览法
& o. _0 l& V8 M2 K8 CV-mail video-mail 声像电子邮讯系统
. Z3 A0 O( _" ~# y7 \) V& R/ |VOD video on demand 交互电视技术系统
* B* x7 |9 c2 t& w, h4 i/ ~8 i& |vol. volume 量,额,本,卷,容积
1 z5 v$ G9 F) r& F A* Uvoy. voyage 航海,航程 , t1 d& w4 m7 |/ Y* {
VQA vendor quality assurance 售主质量保证
. \1 v8 t$ X: g. x; K' T9 k2 cVQC vendor quality certification 售主质量确认 : ?; I5 D( |7 Y
VQD vendor quality defect 售主质量缺陷 ) q7 j, C4 H: X6 _( I6 ^
VRM variable rate mortgage 可变利率抵押 1 L5 f+ V8 e) F
VS/N vendor serial number 售主系列号
. }. ?, u7 r" X1 y2 a3 m2 oVSI vendor shipping instruction 售主船运说明 ( X P4 M- c9 A4 m# ^1 x
VSO Voluntary Service Overseas 海外义务服务
2 b& s8 b6 Y! l+ b, v" qVSQ very special quality 特级质量
+ l6 }$ U' w5 Z8 c+ B# WVSSP vendor standard settlement program 售主标准程序结算 5 v6 ?+ d9 |; Y. R* ~- ?0 ~4 p0 M1 C. y
VTC Voting Trust Certificate 股东投票权信托证书
# z2 L3 d9 X- x( H! }) OVTP vendor test program 售主检测计划 $ G& ]9 _7 g! {# h$ D! S( |
VTR video tape record 录像带录像 * s' ~7 u4 x( t9 i& K- O+ U
8 ^* m9 k7 t: h3 t5 f" K; l, ]# X1 ~# l/ r" t" g
6 u( C" h3 N5 t5 l! l
8 r2 c$ t) ]8 K# C2 D1 o( ^3 V
/ F! }1 D$ b2 sW weight ton; winter mark for load line; won 重量吨;(船舶)冬季装载线标记;(韩国)元 0 g1 J4 B# H: e! G, E) b7 [
W., w. warehouse; watt; weight; width; week 仓库;瓦特;钟量;宽;星期
5 O) L3 S- _ p$ z' DW.A. with average 水渍险,保单独海损险
- a9 w" G' M, W) O+ J" V8 F2 EW.A.C.C.C. Worldwide Air Cargo Commodity Classfication 全球空运商品分类
/ l% r4 ?6 v- `9 |0 U0 bW.A.I.O.P. W.A. irrespective of percentage 单独海损不计免赔率,单独海损全赔 + x$ m. v0 m1 N5 N3 E+ P6 z0 y/ Z
WAEC West African Economic Community 西非经济共同体
" g! x7 x8 z2 dWAG wagon 卡车 - J6 E0 x; `$ a2 U3 G7 I0 B
WAN Wide Area Networks 泛区网络
! T# O* \0 f" `! b0 [WASH Washington; washer 华盛顿;洗衣机 " @3 M* P0 G! u# R! |% r I$ O
WB, W.B. waybill 运送单
3 z4 ^$ L, ?! S9 W" ]WB World Bank 世界银行 ( t9 ]( N% s0 ]0 @
W.B. water ballast (以)水压载,水压舱
8 i: P: W L5 p z! XW.B.S. without benefit to/of salvage 不享有获救财产的利益
9 c& U* [) D; X& v- d! X, G1 Kw.c., W.C. without charge; water closet 免费;洗手间
$ T, U$ S z' R2 D+ D YWCG working capital guarantee 流动资金担保 * `4 Y: \$ e+ `! `
WCO World Customs Organization 世界海关组织 5 b& I ]: R% l) k" Y/ q4 m
WD when distributed (股票)发售时交割 2 Z/ H9 z; r8 O0 u/ j; b( k7 M
wd. warrented (品质)保证的 - l$ [4 j& ~& p7 I+ t8 @% J4 ?# ~
wdth. width 广度,宽度
( {$ R& U* D+ J: ZWed Wednesday 星期三
% r% l& ~1 z* f5 c. |1 s3 qWEF World Economic Forum 世界经济论坛 9 ?6 h) l0 ^6 D1 E1 z6 w
W.E.T. Western European Time 西欧时间,即格林尼治时间 : w8 b2 _+ a ?0 X
wf. wharf 码头
+ a( I8 L" e) s- G6 LWFOE wholly foreign owned enterprises 外资独资企业 2 ?8 Y( G2 b! h0 j1 Q
W.G., w.g. weight guaranteed 保证质量
$ ^' @& C% q2 I+ i) tWH watt-hour 每小时瓦特
$ s0 ~ T( V: WWHO World Health Organization 世界卫生组织
4 }! m+ d) D$ S% iwhs, whse. warehouse 仓库 : s! y. N# L2 C4 @4 \0 r
whsle wholesale 批发 / y5 R$ C9 i1 Z9 y& D; N
WI when issued (股票)发行时交割 4 b M/ V1 `; m3 ]+ v
WIP work in progress=goods in progress 在制品 4 O- g4 y9 {1 U7 A5 r- q! z( n
wk week; work 星期;工作
0 d' A9 z9 k. W' B( F% ?. DWky. weekly 每星期的,周刊 6 f# ^8 v$ {$ U2 P
wmk watermark 水印
/ f( d5 k. Z5 F" ^Wmk. water mark 水位标记 % h Q+ Y0 U( h& ]6 Q% Y% u
WOC without compensation 无补偿 * z/ \8 m# g; v$ ~+ I
WP weather permitting; word processing 天气允许;文字处理 # y: V8 f5 ~: e! u: K- ~
W.P. without prejudice 不损害(当事人)权利 / t& D* e& T6 h& L3 n# L4 L9 P$ F
W.P.A. with particular average=with average 水渍险
! W) L6 V. I5 ?# fW.P.M. words per minute (电传)每分钟字数
( O# u9 h! ^1 L1 D0 L" o1 r6 TW.P.P. waterproof paper packing 防潮纸包装 & [& y* V! ^/ T" w' s
W.R. war risk 战争险 ( O s! ~& O7 \$ m/ d
W.R.=W.W. warehouse receipt=warehouse warrant 仓单,仓库收据 ; n2 }9 H2 y/ i- ]
Wrap worldwide receivables assurance protection 全球应收账款担保措施 / z4 K& p- u) g& v0 k
WT warrant (股票)认证股 ' B( G; t$ d) s4 K
WT watertight (包、盒)不漏水的,防水的
j' y- {: y8 ^/ [. SWT, W/T wireless telegraphy, wireless telephone 无线电报;无线电话 5 J( |' J* W# a. R$ L
wt., wgt. weight 重量
! H' q, l& G j" w( BWTO World Trade Organization 世界贸易组织 & ~' o1 b. G9 e3 ^" k
W/Tax withholding tax 预扣税 ) n& [7 O; {# j% a$ B7 o
WW warehouse warrant; with warrants 仓库保证;附认股权 8 d* H0 z; h! l$ Z3 b O, D
w/w wall-to-wall 覆盖全部地面的(地毯)
, `- S7 L8 i' S2 r6 G- W! DW/W warehouse-to-warehouse 仓至仓 % j( M9 z( E) U) \1 f- m7 y
W/W clause warehouse-to-warehouse clause 仓至仓条款 6 [1 D0 {) I) B( c
www worldwide web 万维网,全球计算机网
/ ?# S6 l8 D. B+ {- U7 z2 T3 |1 m! W7 I0 v" S. t
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+ y* l/ \5 a7 J: n4 e2 I7 ?
+ f4 E1 Y" J; L( y- J
5 N$ j$ `! c+ I4 q( y5 uX ten dollars (美国俚语)10美元
3 K0 w! X/ @! L8 V* `X ex-interest 无利息 7 b; s8 i. ^2 S! Q0 B
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)
) i7 y# {( S8 k7 E$ n( v+ nX. ten; X; out of 十;X;在外
# R" ?. q% S8 w. x; R$ z* s2 F- zx.a. ex all 无所有权益
( r# g. N1 N* n7 K+ D: o! Zx.b., xb; XB ex bonus; extra budgetary 不附(本期)红利;预算外的
( r" X3 j m6 I; v2 C$ gX.C., X. cp. ex coupon 无息债券
' t5 P# }4 p8 a2 b( j# O( n- Ix.d. ex distribution 不包括(下期股息或红利)分配 8 | q$ t1 W& W; B
X-Dis ex-distribution 无分销 * B% p% K5 j8 j9 j8 V2 x7 h
X. d., X. div. ex dividend 未付红利
* @& R% p# ?+ U4 g+ n2 @! FX-efficiency X效率
/ _2 o* F& ^% n. aXI, X. in, X. int. ex interest 利息除外
0 K7 W+ G; r6 N \XL extra large; extra long 特大;特长
2 N4 G9 w% i. T) j5 I) M L M+ k' B5 DXm., X'mas Christmas 圣诞节 $ f7 U2 w/ U$ f# L+ ~! o
X-mark a signature "X"符号签字(盲人或受伤的人可以画"X"作为签字)
8 p8 O L% u# tXn Christian 基督的
9 t% I4 w, x& UXN, XW ex-warrant 除证 9 U8 T D2 A( y# D- L2 g
X.n., X. new ex new 无权要求新股
3 _. g* Q4 L/ s% j; SX.P. expres paye=extra message paid 额外通讯费付讫;已令函奉上
7 | @( A: G+ l: {# N, ~7 {: p% }XR, x.r. ex -right 无优惠权认购新股,除权 7 ]7 s9 C+ B7 g# k; e5 Z, v/ W
XS extra small 特小 ! Y9 y7 [( r% k+ L" U. d' I" E- U8 j
Xtry. extraordinary 非常的,临时的 7 ?' A3 Z A& \
XXX international emergency signal 国际紧急信号
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8 `1 q2 S" J: n
8 g8 `# w2 B* }" i- A1 X1 }+ L' B' z8 c0 V: F, G& T
6 v. h) `( v$ r* i
Y ex-dividend and sales in full 不计红利,全数出售
* T* _. J0 \) J. D4 e6 ^" dY Yen 元(日本货币单位)
# `2 r2 \3 B# LY Yuan 元(中国货币单位) 0 z; {* a0 G1 Z) z& y5 g: K4 n7 l' V
y yard; year; yen 码(三英尺);年;日元 # { R* ~3 g! i! s% q
Y.A.R. York-Antwerp Rules 约克-安特卫普规则(海险)
0 H0 B2 a% b/ q/ C3 XYB, yrbk yearbook 年报,年鉴
6 f! t1 [' u1 K- Z/ wy'day, yest. yesterday 昨天 ( r* e' Z1 I5 v* F t
YLD yield 收益
, a; F( u1 f4 C) k QYOB year of birth 出生年份 3 I. @. R$ A4 J) a8 I
YOD year of death 死亡年份 5 u! a7 J5 p+ E" m7 y3 V: j( Y3 T
YOM year of marriage 结婚年份 6 s' {# g5 f( A1 @0 k; w; a
yo-yo stock "悠悠"股票(波动大、不稳定的高价特种股票)
0 T1 ~/ |) M& pyr year; your 年;你的 9 C3 ~% t2 o7 M# S3 k6 v# t
YTB yield to broker 经济商收益 # L9 d" I: x N. Z& L6 d; D% B
YTC yield to (first) call 至通知赎回时收益
0 k# o# }$ k5 }1 `YTM yield to maturity 全期收益,到期收益
& C' C% ?( n" e$ u$ Z0 o$ t' U) u: @. Y. m
+ j5 u4 H e$ ~, W* N/ Z$ b# P, R( M3 O0 K3 {
! J( j5 H4 j& {: P0 N4 h% w* y$ h7 z; T& s) N
z zero; zone 零;区 ! f: Z1 J; ]$ }* Q9 d/ v5 D9 Y
ZBA zero bracket amount 零基数预算法 ! ^6 e3 U5 {% x7 B- |* Y; e
ZBB zero-based budgeting 零基数预算法,免税金额,免征点
9 r7 `' R( A3 w i+ _/ _ZDD zero defect program 无缺陷计划 - B3 R! O8 }. Z
ZIP code 邮政编码
8 p$ d3 [3 Z* L: ~Z. P. G. zero population growth 人口零增长
+ j: f" \+ H& A2 q+ u0 R' ?ZR zero coupon issue 零息发行 & Z* C0 N3 v, ?4 {* C3 z' Q
zswk this week 本周 - Y6 [4 }" [: I# V0 m, Y% _6 K
ZT zone time 区时 ! C' n8 o. y* ~3 f4 W( W! |3 M, M
Z-Time Zebra time=GMT 格林威治时间 |
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