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商务英语常用缩略语表
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a accepted 承兑
: u: c/ P( _7 u- i! M$ @8 nAA Auditing Administration (中国)审计署
$ E6 }. ~2 z9 D. V0 A$ n+ d9 n' NAAA 最佳等级 7 u( e) s" G% _- U
abs. abstract 摘要
& Q: f/ x5 A7 x) }, Sa/c, A/C account 帐户、帐目
: a" n% X/ P: \7 _' z; wa/c, A/C account current 往来帐户、活期存款帐户 6 D( b' c1 X( l N( ]& w' @5 Z
A&C addenda and corrigenda 补遗和勘误
! A- q) W* E+ k: Z6 `* G- \! HAcc. acceptance or accepted 承兑 , w. R3 {( d3 A2 N% ^8 }
Accrd.Int accrued interest 应计利息
' K! m. `+ g0 | y/ O) _8 I6 W6 ~( gAcct. account 帐户、帐目 5 d7 a# a: S; P) f0 n9 ]
Acct. accountant 会计师、会计员
6 e% _/ E6 ^; i3 r# GAcct. accounting 会计、会计学 1 ?+ V# I6 P' y b5 p1 ^8 ~- l
Acct.No. account number 帐户编号、帐号
3 o6 T$ B. f1 w- r0 _% l% P/ w4 @Acct.Tit. account title 帐户名称、会计科目
8 ~* ?; v$ ?$ N$ M/ {: {ACN air consignment 航空托运单
7 C$ m3 F4 m* N }; v) E: _) W# L1 Ia/c no. account number 帐户编号、帐号 4 U: |. M' ?. I9 d' z0 I
Acpt. acceptance or accepted 承兑 5 u( G6 \% k0 i" S Q: W
A/CS Pay. accounts payable 应付帐款
' e% D7 `! w1 f( ^& a4 T7 \A/CS Rec. accounts receivable 应收帐款
: G2 `' q6 H6 n$ A) U8 P& e; xACT advance corporation tax 预扣公司税 ' T! g# m/ k. q& e% E: F: U9 H/ g
ACU Asia Currency Unit 亚洲货币单位 - e7 i5 B! o8 @1 p1 u5 N
A.C.V actual cash value 实际现金价值
! [2 W5 u# [% {& y) H4 da.d., a/d after date 开票后、出票后
' q8 |; `0 W @! V7 T9 U# dADRS asset depreciation range system 固定资产分组折旧法
/ t; ^$ C. }- F, r1 z4 ZAdv. advance 预付款 ' Z0 u' J; T4 M! g: d% q* F
ad.val.,A/V ad valorem to (according value) 从价 6 T. }5 }" d& e3 e; T
Agt. agent 代理人
1 }7 ]! ]1 N" IAgt. agreement 协议、契约
& ~ y! b" M8 D# Y3 x0 r' B" YAJE adjusting journal entries 调整分录 9 O7 t3 j) o( o. O' A
Amt. amount 金额、总数
; s( g, s j, Z$ w, y& XAnn. annuity 年金
7 ^8 b0 K) B: S0 g3 {2 T* [8 ~0 cA/P account paid 已付账款 & d/ l- g9 w# b; ~" x R
A/P account payable 应付帐款
1 |6 \ f" G, g7 ?A/P accounting period 会计期间 & T1 {2 X1 j0 N; G/ j! \/ a0 l
A/P advise and pay 付款通知 7 m9 i4 x9 b9 _
A/R account receivable 应收帐款
# k8 w1 ?, @+ N+ VA/R at the rate of 以……比例
4 w/ | e2 }6 S1 k+ X# e1 Za/r all risks (保险)全险 4 D! W) }6 B3 F/ Q+ o6 M5 v% x
Arr. arrivals, arrived 到货、到船 # i9 E9 _0 N/ ?: g2 x( F8 \
A/S, a/s after sight 见票即付 - n5 S7 z- i8 A' C; w+ L6 E
A/S,acc/s account sales 承销帐、承销清单,售货清单
# S5 b- C/ W2 k+ \/ s- g/ NASAP as soon as possible 尽快
* Z! A# g u D& m) u! MASR acceptance summary report 验收总结报告
) G! }5 R% i* ~ass. assessment 估征、征税
) ~# T' Q' v: K# ^' aassimt. assignment 转让、让与
1 v: G. o" S0 @ATC average total cost 平均总成本
6 p( _" r; ]* v% `9 q6 u5 J4 CATM at the money 仅付成本钱 + S0 D$ c; T4 }) L
ATM Automatic Teller Machine 自动取款机(柜员机)
S0 {8 p' g" ]6 SATS automated trade system 自动交易系统
* t9 U1 X P# x; \1 `! PATS automatic transfer service 自动转移服务 & x) ], I0 x% c
Attn. attention 注意
/ }; G d6 N1 ~Atty. attorney 代理人 8 o3 m- g# Q+ x' u5 V
auct. auction 拍卖 / R e/ {9 W( z8 K1 k* V7 I
Aud. auditor 审计员、审计师 ' ]9 `% w1 [- X
Av. average 平均值 K2 o& Z' @$ z- o6 A% e
a.w. all wool 纯羊毛 0 \" T$ O$ F4 D( T5 G+ i4 Q
A/W air waybill 空运提单
* {( ^6 l0 S3 pA/W actual weight 实际重量
/ S; m z) ]" n# ] k
5 Q4 n% H1 O7 b6 |" E+ K! n+ b% s8 m% i& D
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7 V7 o9 S7 w w2 K- P R
D/ I7 n: K& X8 l* rBA bank acceptance 银行承兑汇票 h! Q- P7 ~5 y3 l4 l- l
bal. balance 余额、差额 - Z, H+ E4 d3 X+ U, {$ _& j% J- z
banky. bankruptcy 破产、倒闭 9 _! J5 T% l! v
Bat battery 电池 ' @2 _) P9 U4 }: I6 }
b.b. bearer bond 不记名债券
! J2 s: `. t S* F6 w, SB.B., B/B bill book 出纳簿 4 D+ W/ k2 U# ?+ `# L+ t9 ^
B/B bill bought 买入票据、买入汇票
) t- ` b- [# m" G# v2 r. I- X& h; x1 }b&b bed & breakfast 住宿费和早餐费
8 \6 p% D2 n9 \% N" P8 W lb.c. blind copy 密送的副本
) `& U3 N! o" @# y. K/ g$ _BC buyer credit 买方信贷 - a3 k' r9 W/ ~. R% h
B/C bills for collection 托收汇票 5 J4 H) `( D- P6 S5 f- e
B.C. bank clearing 银行清算 : s. u7 X* E9 y" S+ F$ L
b/d brought down 转下页 ) k3 T; _+ Q% n/ L* `& H
Bd. bond 债券 8 G% |# y) P$ ]/ W; G
B/D bills discounted 已贴现票据
1 R1 k/ Q% F" a! S: qB/D bank draft 银行汇票 B7 @$ l/ J1 h- e8 w( B
b.d.i. both dates inclusive, both days inclusive 包括头尾两天 - ]" s% e" g8 i9 L
B/E bill of entry 报关单 9 O! N% F4 ] V6 s$ M7 {
b.e., B/E bill of exchange 汇票 F- w+ ^3 ~+ I% M5 A# D. X" {3 V: Q
BEP breakeven point 保本点、盈亏临界点 0 y' |1 Z3 t+ n7 ], _# F/ }
b/f brought forward 承前 * s) M$ k/ d8 e$ Y
BF bonded factory 保税工厂
# n0 j% P0 G* k- Y' Y- FBfcy. Beneficiary 受益人
. m5 Q6 ~/ R4 ?' O+ a' ~ h5 B' ZB/G, b/g bonded goods 保税货物 ! H( u, v( z" o# Q! `
BHC Bank Holding Company 银行控股公司
9 }, u3 j, _ |BIS Bank of International Settlements 国际清算银行 ' n- Q4 z7 g% V7 x
bit binary digit 两位数 " L: o. E4 p1 L, ~( ?
Bk. bank 银行 $ A" X/ Q) `1 M- l3 T; u
Bk. book 帐册
1 X d0 ?, I/ Jb.l., B/L bill of lading 提货单 6 [! G: R5 J; m, `( h3 n
B/L original bill of lading original 提货单正本 6 D$ C- }* b+ ^8 g+ B2 g# ? t
bldg. building 大厦
) A7 s k2 u& N3 B" F8 _ v5 e8 YBMP bank master policy 银行统一保险
) A8 P( k8 z% r2 fBN bank note 钞票
7 n9 Z! n& N0 k9 LBO branch office 分支营业处
: F4 G6 S: w, ^0 ^BO buyer's option 买者选择交割期的远期合同 ; B5 w* s3 k7 S: O0 S
BOM beginning of month 月初
5 f2 U, U2 A' p2 `. db.o.m. bill of materials 用料清单 & R# f3 P5 |' \! I' J$ a& l
BOO build-operate-own 建造-运营-拥有
9 e' C$ `8 g& |) s' J6 HBOOM build-operate-own-maintain 建造-运营-拥有-维护
- W& L0 J8 r d4 {. d- XBOOT build-operate-own- transfer 建造-运营-拥有-转让
/ e) x& k5 Z- s6 w% E! Fb.o.p. balance of payments 收支差额 0 b! A3 h% K: c$ t
BOT balance of trade 贸易余额
( O. H* b |5 ~ Z/ ABOY beginning of year 年初 4 Y* S, h( d* d, C: ^& m, U/ Y& S- z
b.p., B/P bills payable 应付票据 2 t9 f4 U+ e; a& |# e. F
Br. branch 分支机构
; ?$ O' ~9 @, O* QBR bank rate 银行贴现率
7 M+ Z% I; A& u+ cb.r., B/R bills receivable 应收票据
! t( A& ]0 e+ S* ~- i8 PBrok. broker or brokerage 经纪人或经纪人佣金
6 o+ e" }+ I/ f# E0 ~b.s., BS, B/S balance sheet 资产负债表
+ Q- H9 B5 I2 EB/S bill of sales 卖据、出货单
, t8 c7 g: r7 u! @2 QB share B share B 股 " m% c& k# Y! T
B.T.T. bank telegraphic transfer 银行电汇
' a3 o* n* {. F% w: nBV book value 票面价值
8 I5 W$ ~/ m' V; ^/ L
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4 H7 D7 u5 ^( q/ ~0 H( [3 P( I
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' n/ ^ P, r& e5 v% }# `* Hc. cents 分 7 T5 ^, Z0 D9 e
C cash; coupon; currency 现金、息票、通货 ' P# _& v4 W. ]) |. s
C centigrade 摄氏(温度)
# W3 b. Y+ x8 e& m6 w7 U+ nC. A. chartered accountant; chief accountant 特许会计师、主任(主管)会计师 6 l2 k5 Z8 g$ u& k+ y* N0 M. V
C. A. commercial agent 商业代理、代理商
% y8 e L' X; X0 T6 l, eC. A. consumers' association 消费者协会 ' {6 {# f8 V ^5 n8 P
C/A capital account 资本帐户 ' O/ h) J$ w+ s; n
C/A current account 往来帐 ; u7 E8 C8 }3 _( k1 M( a
C/A current assets 流动资产
( e, M2 D; C& b8 e/ DC. A. D cash against documnet 交单付款
! D! d1 Q( P4 u/ r8 ncan. cancelled 注销
; v9 A y" P3 D, Z8 F* |cap. capital 资本 + g$ [! K* x# w; \1 p# F0 g; f9 Q0 ~" C
CAPM capital asset pricing model 固定资产计价模式
, Y6 R: w" b j" H3 |1 \C. A. S. cost accounting standards 成本会计标准 7 j9 J. |( G9 U1 m$ q' n" x% @1 {
c. b., C. B. cash book 现金簿 3 K+ }0 z5 B, I( f2 w
CBD cash before delivery 先付款后交货
) @5 t. t5 `- v, p: Q1 p2 K5 BC. C. cashier's check 银行本票
: c$ V5 |# c" bC. C contra credit 贷方对销 1 j3 C3 S: `" z% D
c/d carried down 过次页、结转下期 ) r9 `3 J, ]2 L" O3 d
CD certificate of deposit 存单
" C0 E; B: G9 Dc/f carry forward 过次页、结转 , f5 p4 i& U0 W( m5 u
CG capital gain 资本利得 $ P% z5 t, U* c9 Z" V
CG capital goods 生产资料、资本货物
" p3 ]0 E0 ?6 W% g* x9 `) [/ hC. H. custom house 海关 . x. ^. r5 T" J% a) Q
C. H. clearing house 票据交换所 5 V4 ?/ C, s4 J# _3 l( {
Chgs charges 费用 ; L. y. y# t$ ]. i! c) X2 j4 r R
Chq. cheque 支票
9 ^8 D: a3 V6 gC/I certificate of insurance 保险凭证 0 O/ `; a9 t' X
CIA certified internal auditor 注册内部审计员 , \7 G' S0 c: M) @" n
c. i. f. , C. I. F. cost, insurance and freight 到岸价,货价+保险+运费 6 `# X4 ]* K* M& b* F! u
C. I. T. comprehensive income tax 综合所得税 8 k* { }- w9 B) Y) t& W
Ck. check 支票 % n: u4 `7 H% a8 P3 _9 p5 L% X, N5 _; ~
C. L. call loan 短期拆放
& n+ h" `- \, uC / L current liabilities 流动负债 + \9 j- I$ O/ |1 P: }
C. M. A. certificed management accountant 注册管理会计师 3 e: E7 n! b1 K/ s& |# U
CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会
! H7 d& k5 _4 l' U) i# {4 s4 bCML capital market line 资本市场线性 + S$ j4 _% e B! t- S, [! S, x" e
CMO Collateralised Mortgage Obligations 担保抵押贷款债务
7 r6 f! B! [6 U( D7 X5 N0 ^; GCMV current market value 现时市场价值
. c8 M3 Q4 n/ A: @/ X% iCN consignment note 铁路运单
7 X7 A5 y2 @, M/ ~0 V3 JCN credit note 贷方通知书
" b! Q: X( k$ ?( bc/o carried over 结转后期
. H8 _0 D. m; p c, IC. O., C/O cash order 现金汇票、现金订货 : B' B Z- f9 u' N+ V& A: K9 z# w! f
C. O. certificate of origin 产地证明书
, _/ C3 }% k+ D& V& ACo. company 公司 1 O! I B% L9 L" Y) u6 {6 u& K: t# p
COBOL Common Business Oriented Language 通用商业语言
" t4 O m% a3 v: DCoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会 + q; h) L# }/ _- a# o& |& n8 z
c. o. d, C. O. D. cash on delivery 货到付款
! n5 k% N6 }8 j6 }Col. column 帐栏 3 t5 x' d! u. b
Coll. collateral 担保、抵押物 : `8 j5 T$ r4 S/ r
Coll. collection 托收 " V5 k3 [: d" b9 }% _0 \3 d
Com.; comm. commission 佣金
! T! X$ q& }- h |1 vcont. container 集装箱
2 E/ B1 ^! x) V: Xcont., contr. contract 契约、合同
) _& _5 R. M( y) Iconv., cv., cvt. convertible 可转换的、可兑换的 ( _ v& [% w a* \
Cor. corpus 本金 , O( {4 u0 a9 h4 @3 E# a9 _) ?5 `
Cor. correspodent 代理行
" Q4 E/ q( z0 q3 r# n) DCorp. corporation 公司 2 A4 X+ V) n* Z/ Q
CP. commercial paper 商业票据
, A. J4 b! v( T4 |! ? cC. P. A certified Public Accountant 注册公共会计师 3 k3 L/ j6 n& w& J6 c# V
CPB China Patent Bureau 中国专利局 ' I$ w" p; u. Q
CPI consumer price index 消费者价格指数 7 B) |; ]: S5 `4 L" x
CPM cost per thousand 每一千个为单位的成本 ! C# B' P* _- H' q) [
CPP current purchasing power 现行购买力
" z, g9 K2 s* ?3 JCps. coupons 息票
- R4 O0 H8 G# i* T9 z* PCPT carriage paid to 运费付至...... * Q( v4 h4 D" C/ }/ A4 F6 c8 T% O
C/R company's risk 企业风险 0 k) }* L0 e( g0 N
Cr. credit 贷记、贷方
5 G1 L: x3 T9 h8 T k0 b6 ?CR carrier's risk 承运人风险
* E+ e J* W1 }6 cCR current rate 当日汇率、现行汇率
% p- B! |) b: z3 V; J7 NCR cash receipts 现金收入 8 k& @- h. V6 i5 {) D+ E
CR class rate 分级运费率
3 V2 o* L& V' G. x4 n* }8 @: OCS civil servant; civil service 公务员、文职机关 # U6 t9 y! q# i- @$ l
CS convertible securities 可转换证券 2 E0 }7 D- T9 u, o0 v
C. S. capital stock 股本
! \) W; \0 p3 B1 N& R$ dCSI customer satisfaction index 顾客满意指数
0 u% U# K9 E* Q; v7 [( N' x% @csk. cask 木桶 8 {7 k) z* i- ~) C& F, _1 G5 B
CT corporate treasurer 公司财务主管
4 t8 J: c' e; {CT cable transfer 电汇
, C, x0 h% a9 E' }3 n9 m# Z3 Yct crate 板条箱
! Z# t6 ]( e B% M" Mctge cartage 货运费、搬运费、车费 # f1 u/ O3 \& X9 M# Q7 S
Cts. cents 分
# W7 k, k/ X. L! K- z3 H5 n' _/ y lCTT capital transfer tax 资本转移税 . Y9 f- \2 D3 x1 j* p' V
cu cubic 立方 ; `! N; Z% O0 D2 _! y) a
CU customs unions 关税联盟
: [5 Z: Z* R, Ecu. cm. cubic centimeter 立方厘米
3 ~1 ]2 _' I3 b0 I! U. A' Tcu. in. cubic inch 立方英寸
" j" z6 q3 T" v0 Y2 E+ ?0 c. Gcu. m. cubic meter 立方米
0 U6 z9 B) M! D, \% V4 Kcu. yd. cubic yard 立方码
9 V9 U4 Z& [4 b- icum. pref. cumulative preference (share) 累积优先(股)
# M: @7 Z2 K; L% ~2 b+ `: U. c B9 Zcur. curr. current 本月、当月
" X; t( V+ P% m0 [3 b4 kCV convertible security 可转换债券 & ^! l, w1 W- R) j8 p+ z. Y
CVD countervailing duties 抵消关税、反倾销税 + [/ D( B5 i: S7 y4 j- q8 m
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
0 |+ u. j- X! z4 |2 G4 B! C4 bC. W. O. cash with order 订货付款
2 u) H/ Z7 F) T: X3 k! VCy. currency 货币
) ]- h3 n4 Y% J5 A$ |CY calendar year 日历年 ; W9 K/ K b b; k% A; S
CY container 整装货柜
1 j5 n* R0 v& _, z" X- B2 }; Y$ ^CY container yard 货柜堆场、货柜集散场 1 X5 U H4 p: N' l5 K% i( W
6 C; {* }% b0 P. g4 B5 k; H, b6 E
- J( P3 q0 i- P( A2 @" E% ?
* }7 } o/ l* ]& D. [; g7 ^
& M9 G0 `& S, ?+ u0 H3 X
# q- o3 a0 y: N/ V6 s# G* aD degree; draft 度、汇票 3 K: ]# C: l, `2 s( J8 c
D/A deposit account 存款帐户 3 t9 ^9 L8 n8 r: Q
D/A document against acceptance 承兑交单 ~) [7 ?7 v6 _# g% d2 Q# V% @
d/a days after acceptance 承兑后......日(付款)
' O- }! }9 I0 e. {& n2 p; WD. A. debit advice 欠款报单
$ {# {6 j4 R7 T- d- a* C# YD. B day book 日记帐、流水帐
8 Z- W. Z+ y8 r+ @+ v% \. c2 WDB method declining balance (depreciation) method 递减余额折旧法 , d A" }' C5 a/ N
D. C. F. method discounted cash flow method 现金流量贴现法 9 P5 m& l$ s1 s
D/D documentary draft 跟单汇票 . C' O6 G% q* t8 _$ f
D. D.; D/D demand draft 即期汇票 4 g3 N. t9 q# S
D/d; d/d days after date 出票后......日(付款)
% \0 Q' ]- F( O' p$ _0 D0 w# bd. d. dry dock 干船坞 ' l1 s' T' |9 e5 E# y" A; t% T& Q
DDB method double declining balance (depreciation) method 双倍递减余额折旧法
& b2 v5 I7 D P, r: k- BD. D. D deadline delivery date 交易最后日期
O% A) L+ x9 a* P0 N9 R5 pdef. deficit 赤字、亏损
% l7 ]$ D" r3 L. Ndem. demurrage 滞期费
1 m" m% k, y6 z5 ?2 M3 _Depr. depreciation 折旧 ' V- |$ o' `. R- j. D
d. f; D. F.; d. frt. dead freight 空舱费 ) T. e" ^1 X) _ H2 j
D. G dangerous goods 危险货物
8 {- J. B% u9 q, sdiff. difference 差额
! u& ^/ A0 r& h2 Y t% _6 XDis. discount 折扣、贴现 % w ^+ P3 O- a7 v( h- ]: ] X
dish'd; dishd dishonored 不名誉、拒付
/ X! a7 Z) `# s4 b' WD. I. T double income-tax(relief) 双重所得税(免征) / o+ m0 j) @* U8 }& G/ h6 k
div.; divd dividend 红利、股息
: A# V" a# x) H6 m/ l6 k% ND-J Dow Jones & Co. 美国道-琼斯公司 . C0 C# a, D6 }! b S/ J6 {
DJIA Dow Jones Industrial Average (Stock Index) 道-琼斯工业股票指数 8 n h: l3 j* d2 W% y
DJTA Dow Jones Transportation Average 道-琼斯运输平均数
- u& N. D0 D$ X% f* U2 n6 pDJUA Dow Jones Utility Average 道-琼斯公用事业平均数
* H" z3 k, H& dDK Don't know 不知道
9 n& w. U; ^/ M5 BDL direct loan 直接贷款
. ]+ X% F4 @+ A2 {5 q& TDL discretionary limit 无条件限制 . q8 N X2 }% f
DLD deadline date 最后时限 6 n0 s2 X* | U3 {% M% @+ H
Dls. ; Dol(s); Doll(s) dollars 元 , s1 G [6 r# u& Z8 }
DM Deutsche Mark; D-mark; Deutschmark; 德国马克 $ ?2 _* i' c+ n# W1 e, Y
DMCs developing member countries 发展中国家 ' B+ \4 n+ E0 D
DN date number 日期号
, e- H5 |: d5 N- mDN; D/N debit note 借记通知单
/ P8 Y* y( J- `% b2 f4 E1 Z! GDNR do not reduce 不减少 4 |. a7 x$ u; D7 ?; D
do.; dto. ditto 同上、同前
! Y: S% \4 ?, y: HD/O delivery order 发货单
* @% ^( i' F/ ~; b4 w9 YDoc(s) documents 凭证、单据、文件 - h+ S( z+ ?, M+ g
doc. att. documents attached 附单据、附件
2 o5 Q& i( u( PDoc. code document code 凭证(单据)编号 1 T5 t+ r# M# Y
D. O. G. days of grace 宽限日数 1 M$ ~9 I& B6 c9 H
DOR date of request 要求日
5 ]% y/ ]& U5 l1 m/ W# iDP; D/P document against payment 交单付款 9 h9 w# z* `' R" o6 J* a3 z! q2 G5 R' s
DPI disposable personal income 个人可支配收入
" `$ L+ |0 u( g% |& ^DPOB date and place of birth 出生时间和地点
& }3 M E% b X6 ~DPP damp proofing 防潮的
J j) d* T x+ n. a3 n6 ADr. debit 借记、借方
% G% p* c$ e; [% K1 C$ `4 ]" N* hD. R.; DR discount rate 贴现率、折扣率 9 e: ^/ W0 Q; M* E
Dr debtor 债务人
! ~& p" @: N' }: n' RDR deposit receipt 存单、存款收据 & H( a1 L/ \1 B& Y( N3 z7 B
dr. drawer 借方
3 Z( }0 [: o# j. E% G- F5 JDS; d/s days after sight(days' sight) 见票后.......日(付款) ; O) g$ R9 o) `6 |- y
ds.; d's days 日
' T( h* U" e% ^/ F0 R, d/ a! ndstn. destination 日的地(港)
* j5 X2 J. {: D- X. _ EDTC Deposit taking company 接受存款公司 2 G) [4 M0 D0 w% z" W
DTC Deposit Trust Company 储蓄信托公司 ) N. h+ W. s" j( T/ q2 v" i
dup.; dupl.; dupte. duplicate 副本
* `' @$ j, r7 A: \DVP delivery versus payment 付款交货
# ^. H3 o$ r% C. p- A7 b' ody.; d/y day; delivery 日、交货
- _; z; A) p# ]0 u3 X' E" e' @dz dozen 一打
4 R- A% A; W; y! V4 `3 c, D8 l% a* D: A
" B c0 N# N2 o# i7 m! Z$ n
; }4 n5 Z, v/ j9 Z5 A0 h# u
/ d3 R d+ B/ N" [) B9 j$ M
. U M4 I& f1 m, U" ^E. exchange; export 交易所、输出
1 k' T8 O& R$ ZE. & O. E. errors and omissions excepted 如有错漏,可加更正
) }4 i+ L5 I+ `" L6 je.a.o.n. except as otherwise noted 除非另有说明
8 Q) I5 H; j2 l+ p% s; hEAT earnings after tax 税后收益 ' q! c! M; E0 z! q" l' |7 q; U# d
EB ex budgetary 预算外 : _; C: ~; @* e( c) a; s
EBIT earnings before interest and tax 扣除利息和税金前收益
0 v& H. o/ f1 r" D j2 pEBS Electronic Broking Service 电子经纪服务系统 / d1 U; d* A* F$ R
EBT earning before taxation 税前盈利
) l, S$ d; ?" J& x+ dEC European Community; European Commission 欧洲共同体、欧洲委员会 " _, m. D* C' i0 N; u
EC export credit 出口信贷
* Z' @+ R0 _/ |EC error corrected 错误更正
2 `+ I8 j$ u) \/ `$ \Ec. exempli causa 例如
3 ~/ ~" c7 C2 W+ o& ~2 pEc. ex coupon 无息票 ) S6 S" r* w x; {' c1 N3 d( I
ECA export credit agency 出口信贷机构 7 q3 l! K3 A7 d) |& |- f8 q0 z
ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会
i' C' |: \3 ^' s/ z) n5 vECE Economic Commission for Europe 欧洲经济委员会 ! u4 y5 _7 k& U' N/ C
ECG Export Credit Guarantee 出口信用担保
" m }5 s+ h3 E2 ]! R3 qECI export credit insurance 出口信用保险 / i% j% K3 P& T6 W* {6 _1 n1 `
ECR export credit refinancing 出口信贷再融资 % [) D' k9 p% `: f [
ECT estimated completion time 估计竣工时间 1 Z# r! H+ C# d0 M0 f
ECU European Currency Unit 欧洲货币单位 4 \# `- A' k' Y7 G2 O; M
E/D export declaration 出口申报单 . W8 o% P4 B9 t
ED ex dividend 无红利、除息、股利除外
0 i2 ~4 _* V" AEDD estimated delivery date 预计交割日 0 F" }9 M/ N/ U7 _6 T* A, A: \5 i4 D1 W
EDI electronic data interchange 电子数据交换 ; P8 Q: T+ o @/ D( T: R
EDOC effective date of change 有效更改日期
( z& e8 Z! C; j6 s) w' i+ h6 dEDP Electronic Data Processing 电子数据自理 ! [" o0 q+ p! Z/ u
E. E.; e.e errors excepted 如有错误,可加更正
& w+ |& |1 z( J) h" }' K7 }2 lEERI Effective Exchange Rate Indexes of Hong Kong 港汇指数 - A& W0 D" _1 E" L
EET East European Time 东欧时间 : g+ k' B, D. a# `- A
EF export finance 出口融资
$ \" h8 U0 V' m+ b% J1 uEF Exchange Fund 外汇基金
) x: ?, Y9 E3 d$ FEFT electronic funds transfer 电子资金转帐
( X2 J, i0 d+ [/ n% r7 F% x' iEFTA European Free Trade Area (Association) 欧洲自由贸易区(协会) 6 U ~+ h1 j% C
EGM Extraordinary Genaral Meeting 特别股东大会
! D! ]5 k8 c8 A9 E9 u) t% Q; DEIB Export-Import Bank 进出口银行
7 ]/ J+ ]8 Y1 z- REIL WB Economic Integration Loan 世界银行经济一体化贷款
, \: c S7 L! Z' f7 [5 `* DEL export license 出口许可证 * v9 p }% `: q! P0 ^! `
ELI extra low impurity 极少杂质
4 n% N) z/ C1 k. P+ u# PEMF European Monetary Fund 欧洲货币基金
. d' K/ n6 `3 }: `! n5 q) ^EMIP equivalent mean investment period 等值平均投资期 6 ~: _. ?1 I0 l% ]6 }6 B2 g
EMP end-of month payment 月末付款 / A; B9 \( d$ N- F8 b, Y: Y
EMP European main ports 欧洲主要港口 7 {; k. ?6 `& \! _/ M
EMS European Monetary System 欧洲货币体系
* u" U7 w5 I' f1 ?% P5 j8 yEMS express mail service 邮政特快专递
4 v8 _% V! r$ @* P& Z x9 JEMU European Monetary Union 欧洲货币联盟
1 `+ ~- p4 i: x- \# G6 X; ]: x3 K P7 i5 Yenc enclosed 停业
& V6 Y! ^/ G1 K) s- P9 p2 `) V. Qencl(s). enclosure 附件 $ g! W) z" q* v7 O
encd. enclosed 附件
H% a, M$ d) mEnd. ; end. endorsement 背书 * e& Q2 N5 T/ N( ~0 i: ^" @+ x
Entd. entered 登记人
$ r$ U) u# o5 `1 _0 EEOA effective on or about 大约在.......生效
2 R. P ]/ _7 \2 U- A1 TEOD every other day 每隔一日 : Y6 O7 a6 w, t1 d! c
EOE European Options Exchange 欧洲期权交易
" f2 f/ C) E, i5 dEOM end of month 月底
. f: D1 h- ~ A8 I8 ]: Q* TEOQ economic order quantity 最底订货量 + c! G" m% C5 p- n* t
EOS end of season 季末 R- h7 h% q3 c+ ?& o1 ]
EOU export-oriented unit 出口型单位 1 o& ]5 T. \# P# Z* e S; d8 G
EOY end of year 年终
* |3 @9 h K7 h5 l0 a7 iEPD earliest possible date 最早可能日期 % C* x8 W! K/ m. y: d: [
EPN export promissory note 出口汇票 7 W/ {2 w" Y+ w- f9 D7 |5 B
EPOS electronic point of sale 电子销售点 4 a7 z5 U$ ? Z2 @. T
EPR earnings price ratio 收益价格比率 0 A! `7 _$ r0 m
EPR effective protection rate 有效保护率
" G4 | t0 ]8 U L7 |# t. UEPS earnings per share 每股收益额、每股盈利额 ( c- [& F A3 f5 y; _; n/ a0 T, Y
E. P. T excess profit tax 超额利润税 2 o. B7 P0 \3 a5 D/ B
EPVI excess present value index 超现值指数 6 O1 i* R1 ~0 Z
EPZ export processing zone 出口加工区
5 K" Z9 A$ j) H2 K$ vERM exchange rate mechanism 汇率机制 : n& f0 | t$ I1 Q6 F; m i4 w
ERS Export Refinance Scheme 出口再融资计划
5 X5 g- o( C& f* \# U" s1 UESOP Employee Stock Ownership Plan 职工持股计划
4 b o. P% @! ]Est. estate 财产、遗产
/ o0 @7 |7 c1 YEST Eastern Standard Time 美国东部标准时间
G" H% C! R* e: [2 s# Let seq. et sequents 以下
* q6 M7 \6 h# D9 S+ u7 R1 |ETA estimated time of arrival 预计到达时间
% \' G G w2 {" yETD estimated tiem of departure 预计出发时间
& E' w: y# }* ?7 bETDZ Economic and Technological Development Zone 经济技术开发区
! O0 a( n& t1 O, CETLT equal to or less than 等于或少于 5 a& S. ~. k; C! v5 d1 `2 m
ETS estimated time of sailing 预计启航时间 8 L" x8 j+ t+ q& Y. s
EU European Union 欧盟 ! \6 H8 ], R% p& N" M2 n
EUA European Units of Account 欧洲记帐单位
/ }6 V; ^+ f$ P# Cex.; exch exchange 汇兑、况换 7 I" N- [# E, J3 M7 p5 S
excl. exclusive 另外、不在内 * f5 }' X8 e3 t2 E
ex cont. from contract 从合同
9 s8 T8 B: d- a. kex cp. ex coupon 无息票
3 r/ Y, X+ O4 d' O9 J+ Q y W1 |0 z2 zex div. ex dividend 无股息
1 M2 H r3 p5 ~0 N9 ]Exp. export 出口 5 L# b" D! P8 W. g* O, J, Q. j
Extd. extend 展期
8 l. b0 D- [6 {8 D# D, o LEXW ex works 工厂交货价 5 j/ q, Q$ V9 S
& y0 F2 g# ?( P) @4 G" x6 z2 ~9 b% c' F; u: O3 ^: v+ ~+ T1 C
* S5 d! g# f' m9 N# o+ L; M2 N; x7 K- H" `9 `, \
' W! }2 C3 z+ f4 Y# k5 y9 g
+ Z7 r& V& y! j0 X0 M jf feet 英尺
* T( `% I s- L) `# { y3 I8 b, S1 gF dealt in flat 无息交易的
4 P/ S4 F$ H# G7 V% g1 |; M0 H! n( Ff. following (page) 接下页
. l0 R- i- y+ t& g, tf. fairs 定期集市
" f* B" d) ~7 ^- @0 [8 W8 _F. A. face amount 票面金额
5 m' E9 Y- R N8 d+ {/ ZF. A. fixed assets 固定资产 0 _! L/ ~2 u% z5 @6 e0 Y1 r; e
F. A freight agent 货运代理行 / }% V+ w1 N; K+ e. M3 G+ g- _: `2 J
FA free alongside 启运港船边交货 4 q" J X% L' b c1 n: ?0 i1 A& C
FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员
- K* L3 ^: I% n# Z5 nFAC facility 设施、设备
0 y6 `$ w( |* r. U; W- k: A: Gf.a.c. fast as can 尽快 + {2 C$ q6 @ b& l2 v) R# g
FACT factor analysis chart technique 因素分析图解法 : S6 }$ d. Z! U8 s
fad. free delivery (discharge, dispatch) 免费送货 1 ]# c. Q2 [" \* p
F. A. F. free at factory 工厂交货 / h. i% p- ~$ u [* w& n% i
FAIA Fellow of the Association of International Accountants 国际会计协会会员
$ T- `$ U' v7 h& J9 bF. A. Q fair average quality (货品)中等平均质量
2 D V5 z0 a' x: C! p7 VF. A. S. free alongside ship 发运地船边交货价 ! d# X: R3 Z! ~: C& D7 S
FASB Financial Accounting Standards Boards 财务会计标准委员会
6 b, b. D; ]& _FAT fixed asset transfer 固定资产转移
1 k- o& l. i; B! J9 BFAT factory acceptance test 工厂验收试验
/ m& c/ l6 a' t* b- C2 mFB foreign bank 外国银行
, u# u4 j. M5 lF. B. E. foreign bill of exchange 外国汇票
: c8 i4 R2 L3 n* r7 hF. C. fixed capital 固定资本
( I' N9 z" Q1 Q+ ^2 |F. C. fixed charges 固定费用
; c8 Y T, \' [2 R7 O( NF. C. future contract 远期合同
" v: S0 `" ?4 w/ w! C5 lfc. franc 法郎
; F6 @4 s; x* b# n! @/ Y5 wFCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员
, }' W s" t, ^$ J& z+ DFCG foreign currency guarantee 外币担保 9 [! D- B3 E2 m4 Z
FCL full container load 整货柜装载
( G: A7 U) ?/ @- r( T, ~& SFCL/LCL full container load/less (than)full container load 整装/分卸
1 X& T6 j5 \7 j6 JFCR forwarder's cargo receipt 货运代理行收据
' M* [1 g" D' Q0 n) [2 ?FCT forwarding agent's certificate of transport 货运代理行领货证 1 d& S8 ]( S, t" O j% v
fd. fund 资金
. ]6 R) Z Q% A r, RFDB method fixed rate on declining balance method 定率递减余额折旧法 0 j" V2 G, }; _8 ^! i. v
FDI foreign direct investment 外商直接投资
5 r, M. S5 j6 V" w& DFDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司 6 A4 w! M+ S8 n' k
FE foreign exchange 外汇 7 i- H% H0 U: x4 i T
FE future exchange 远期外汇
/ u' _* e/ M2 l) W/ L6 x/ ^0 XFF French franc 法国法郎
- ~; b; d3 f8 p8 G6 c3 X6 Tfib free into barge 驳船上的交货价 ' \4 G- Z& `5 t9 y: \
FIBC financial institution buyer credit policy 金融机构买方信贷险
0 ]! A: ]6 f& [% k8 B. o( Z' xFIFO first in, first out 先进先出法 & v5 H- ` l% c3 j. v H# } Z3 L# [
fin. stadg.(stndg.) financial standing 资信状况 0 O. M1 r: v* U8 {) s
fin. stat. (F/S) financial statement 财务报表
) k" {4 F: Q+ z4 F/ s' {, I! @fin.yr. financial year 财政年度
( k: Z( v6 T: j5 X7 ~FINA following items not available 以下项目不可获得 i0 i: Z) a% c
FIO free in and out 自由进出 4 ~, e7 E" h1 |, ^1 A( k2 h$ r" a
F. I. T free of income tax 免交所得税 ' P& n) W4 A5 g6 a" i" w0 x% ^
fl. florin 盾 # S" O! z. ?$ u) D! T; w% q. F6 q
*** finance lease guarantee 金融租赁担保
$ B. R" x1 r9 A7 _flt. flat 无利息 $ @0 Q3 n% c6 t: e2 a+ I+ y- [
FMV fair market value 合理市价 ! E L" Q2 X% J' _) |+ r) \9 {; g& R
FO free out 包括卸货费在内的运费
( h: k( a/ L0 B5 Afo. folio 对折、页码 . Q: z: S0 L8 I! ~9 E; E7 M: O8 b5 L* q
FOB free on board (启运港)船上交货、离岸价格 ?1 k7 p: g* _3 U" Q$ i
FOB airport FOB airport (启运)机场交货(价) " z4 ?+ G3 \- B; O U. Y7 d# f
FOBST free on board stowed and trimming 包括清理及平仓的离岸价格 1 A' l1 C q% U5 F' V( k5 u; T2 W, n8 f8 w
F.O.C. free of charge 免费 * _: O8 Q% Z0 s- w7 M* @
FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告
$ p, W% E. h1 g8 K6 Z6 F& DFOK fill or kill 要么买进或卖出,要么取消
a4 h% l, T) K8 i3 f' L/ sFOR free on rail (or road) 铁路或(公路)上交货价
0 u( m- ^ g9 K' A' o" lfor'd., fwd forward; forwarded 转递
; k/ S' @+ ]# s( H) @ s! FFOREX foreign exchange 外汇
' B! s7 j" L6 u4 v' l0 G/ QFOS free on steamer 蒸汽船上交货(价)
0 \* ? u4 m# H; q9 H3 h0 l0 nFOUO for official use only 仅用于公事
) v5 u! N: _" E8 c/ k; WFOW, f. o. w. free on wagon (启运站)火车上交货(价) , R7 G; |. l1 m- ]$ M
FOX Futures and Options Exchange 期货和期权交易所
5 ~. O/ n8 R' u. Z4 s8 B: VFP floating policy 浮动政策
7 Q0 E8 P2 M% X: \8 r3 hFP fully paid 已全付的 0 ^! V4 ]2 s5 |3 V, y& T
FRA forward rate agreement 远期利率协议 1 b: } V* ~+ y% j6 | [; w
FRCD floating rate certificate of deposit 浮动利率存单
1 q7 w& Z$ `; Z) e3 kfrt., frgt. forward 期货、远期合约 9 R9 P; L5 V- c- W1 r5 i, B; d
free case no charge for case 免费事例 7 a" a5 P# l5 i; d, U% W6 H8 F
FREF fixed rate export finance 固定利率出口融资
' A! N( B( E- y2 L0 b% J1 V0 Afrt. & grat. freight and gratuity 运费及酬金 + x7 ~6 _* X( K) f
Frt. fwd freight forward 运费待付 # v3 x U; w" n, a- J( q$ N2 G9 X& |
Frt. ppd freight prepaid 运费已付 6 T# ~0 R8 U$ D) a8 g4 j* y
FS final settlement 最后结算
# p$ P+ P3 ~! o( c7 B& KFSR feasibility study report 可行性研究报告 0 S4 G3 z# s2 m- w% A
FTW free trade wharf 码头交易 , u; Y4 P6 m) j4 u# ^8 W
FTZ free trade zone 自由贸易区
: A! _; c' g+ M, c1 g* Mfut. futures 期货、将来 2 c5 W/ q ^8 L" x3 y6 o$ `
FV face value 面值 4 |; N" U9 S) M
FVA fair value accounting 合理价值法
8 K5 M9 f, J/ l3 G7 IFWD forward (exchange) contract 远期合约 - j/ g( _* B% c$ |$ u* ]* c
F.X. foreign exchange 外汇
( {: E' w' v6 k5 Y2 AFX broker foreign exchange broker 外汇经纪人 ) K5 v& O! k$ }: b% [" K
fxd fixed 固定的
+ a) G) @. D6 o" jFXRN fixed rate note 定息票据
0 }4 F3 P6 A4 b5 F5 bFY fiscal year (financial year) 财政(务)年度
" d0 d; P8 V$ E- w* B/ Kfy. pd. fully paid 全部付讫
9 C4 ]. e$ K3 u$ O8 [- sFYI for your information 供您参考
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g gallon; grain; gram (s); gold 加仑;格令;克; 金 1 n$ R& x4 N p& c
G. A. general agent 总代理商、总代理人 6 Z( r7 q2 Z% l; x
GA go ahead 办理、可行 ^6 W0 |9 \' p0 i, s# l; ]' k
GAAP general Accepted Accounting Principles 通用会计准则
. \. i. J* _, O, P9 |" lGAAS Generally Accepted Auditing Standard 通用审计标准
6 b3 o' d0 H7 i8 ]9 pGAC General Administration of Customs 海关总署
' D% \7 Z7 t. u' m. `. F+ Zgal., gall gallon 加仑
$ U: U& z; ~& [3 k/ ~gas. gasoline 汽油 6 j1 w7 D+ C1 D- R( I, M( t
GATT General Agreement on Tariffs and Trade 关税及贸易总协定 h# P) z( a6 v/ u. {- Q
GCL government concessional loan 政府优惠贷款
@# T# |0 Z$ \# C% \, rGDP gross domestic product 国内生产总值 " k Y% `/ T" Y
gds. goods 商品、货物 . S) q1 C5 I( _- t6 D
GJ general journal 普通日记帐
) ? {' h1 U; B+ r6 a0 _! A9 \GL general ledger 总分类帐 ( o. _& d7 m, X; g8 s$ _2 l
gm. gram(s) 克
U+ j6 Q5 k" K% J3 ?GMP graduated payment mortgage 递增付款按揭
`; ^) @7 i2 c, P; T# r gGND gross national demand 国民总需求
0 Y3 m+ W3 W6 h& l: nGNE gross national expeditures 国民支出总额
) _# r1 b8 [/ E1 _GNP gross national product 国民生产总值 7 z3 n8 X" I0 t
GOFO gold forward rate 黄金远期利率 7 A+ a0 P& p- j6 K& Q6 t" b3 H0 [
GP gross profit 毛利
Y! h; N7 S; Q% mGPP general purchasing power 总购买能力 ) P( F6 w* H: t) A
gr. (grs.) wt. gross weight 毛重 & z1 t1 L1 s) S( W- ^
GR gross revenue 毛收入 1 b' o1 e0 `4 p
GS gross sales 销售总额 ; S- T7 U! |! q" T1 t7 c2 V0 {
GSP generalised system of preferences 普惠制
; W H& C& b* j5 t, ^GTM good this month 本月有效 % `1 t9 B3 d1 {; Z$ F
GTW good this week 本星期有效
" G2 c( D6 F8 m$ }% A j9 f
% `2 S1 V; R+ B5 |# R0 f5 n+ U: ^7 n9 _4 F0 p O, |3 t
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5 E2 p2 j9 _; \ h+ f, a
& s4 S$ V7 q; N- U. {HAB house air bill 航空托运单 , Q5 `, p$ |, o" B- u( i
HAWB house air waybill 航空托运单 2 r9 M x; H: J
HCA historical cost accounting 历史成本会计
8 [0 M. r9 b& [; q- i5 C3 ]hdqrs. headquarters 总部
2 w# g, l/ @& T3 D" c# g5 D' E) Jhg. hectogram 一百公克
" x, G0 m# ]4 T! S. N7 N6 zHIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率 4 V( i' L% n, k/ z7 c
hifo highest-in, first-out 高入先出法
* D' Y) F# Y" _$ _2 zH. in D. C. holder in due course 正当持票人 9 o9 r# A( Y4 a# g/ J
Hi-Q high quality 高质量 ; Z' A# U' \0 m* s+ n5 c2 m
HIRCS high interest rate currencies 高利率货币 # M) h9 V1 g& X: l
hi-tech high technology 高技术 - N1 u! b; ~7 s! I
HKD Hong Kong dollar 香港元
- t8 M/ A8 W6 e& H4 R5 ]2 AHKI Hong Kong Index 香港指数
5 W: g' ~8 ~+ N! phl. hectoliter 百升 9 A+ {/ C" n8 S5 o9 i6 T
hldg. holding 控股
' o3 K& R6 m& Q% E( n8 jHon'd honored 如期支付的 5 G, T3 i! a9 c$ C& y
HSCPI Hang Seng Consumer Price Index 恒生消费价格指数 8 b; \! a( I% D/ X1 z
HSI Hang Seng Index 恒生指数 9 N7 Q3 R2 ~" N/ L3 F6 r
hwevr. however 无论如何 . s5 Q3 I l$ _# m$ ~
Hz hertz 赫兹 ' ]7 w; h9 r$ e3 K" z
4 I1 T* ^! U, z
# k' ?5 w( m+ R& Q
* l$ {5 Q! X8 ~3 R0 \/ {3 o% L
9 P5 _3 ?& N9 V1 x
/ X# A% C8 N* V" ~" qI. A. intangible assets 无形资产
# G, w& W T* [$ q% g$ nI & A inventory and allocations 库存和分配
+ z- D: I2 b8 rIAS International Accounting Standard 国际会计标准
% c8 k5 L& [# ^8 OIB investment banking 投资银行(业) ! N& ^. |; _$ K" J( S
I. B. invoice book 发票簿
, p9 H) }5 V9 i( EIBA International Bank Association 国际银行家协会 : V0 ]8 j1 ^" s: Y3 |; \. w9 A
IBBR interbank bid rate 银行间报价利率 % z1 N B; A5 B; p) O; t
I. B. I invoice book inward 购货发票簿
/ B3 n4 T& ~( E) B. {; h, MIBNR incurred but not reported 已发生未报告 & |; k- [5 ~! s7 e. X" ^+ h# |
I. B. O. invoice book outward 销货发票簿 - u1 S1 n! j% d+ K- I
IBOR inter-bank offered rate 银行间的拆借利率
: X1 k4 o2 S; hICB international competitive bidding 国际竞标 * B: A& ^, q1 C: z; `5 m
ICIA International Credit Insurance Association 国际信用保险协会 9 N% ?9 x. }' }5 G$ b
ICJ International Court of Justice 国际法庭
9 \5 t1 j1 h9 z9 }ICM international capital market 国际资本市场 : s# Y8 L) v$ {
ICONs index currency option notes 指数货币期权票据
8 o4 X' G/ R. f# X8 @+ w+ x; hICOR incremental capital-output ratio 资本-产出增量比 5 o' k9 {9 p; I: R
I. C. U. International Code Used 国际使用的电码 , u" h$ e2 ?. s! T( D* u2 j6 U0 T
IDB industrial development bond 工业发展债券 ! j# Z+ }$ N; b- }4 s1 Q
IDB Inter-American Development Bank 泛美开发银行 * @1 d+ @# q! q. w* o! b0 A
IDB inter-dealer broker 交易商之间经纪人 : _( g4 |( D8 N h$ I( L7 {
IDC intangible development cost 无形开发成本
) J0 X6 c- `% O- k: F: CIDR international depositary receipt 国际寄存单据
, F! V3 j5 g6 h8 G) g) AIE indirect export 间接出口 * j5 x" W0 K/ u. S# z! j
I. F. insufficient fund 存款不足 * M9 u7 M) z& g* I! X; K
IFB invitation for bids 招标邀请 & k8 x( ~9 p5 o0 o' L
I. G. imperial gallon 英制加仑
9 i& j5 u/ ~5 r! G7 MIL, I/L import licence 进口许可证 & k& {" b: s9 V' l6 f+ h* q% W
ILC irrevocable letter of credit 不可撤销信用证 0 p) n6 O. m- ?
IMF International Monetary Fund 国际货币基金组织
/ p ~) n8 e2 |& G. U5 D3 q6 ?- ?imp. import 进口,输入 ; i3 C0 p4 d9 @0 }
Inc. incorporated 注册(有限)公司 $ D# n6 X( A! m# ~7 N7 z
incl. inclusive 包括在内
" D$ l8 p( q* E2 e& R. Cincldd. included 已包含在内 ; X/ _3 J# _. g( E5 ?/ i
incldg. including 包含 3 b# ~: D$ d2 M/ t0 b" V" P9 ]- y g
inl. haul inland haulage 内陆运输费用 1 [7 ~& ]0 m% }& s9 O
INLO in lieu of 代替 8 w3 {: N! g( K, u- J3 m
Ins, ins. insurance 保险
- E# W* J( T" u/ Q7 yinst. instant 即期、分期付款 . M& {0 I0 x% Y% _* n8 ]3 c5 ~
Instal., instal. installment 分期付款 ( E$ j( @6 [% E" r" K
Int., int. interest 利息
. F$ U9 M" d. A: l1 cinv., Inv. invoice 发票、付款通知
) m+ ]! H4 a: Uin trans (I. T.) in transit. 在(运输)途中 7 I ~7 A2 H9 b* [. m
inv.doc./attach. invoice with document attached 附提货单的发票 , a( q9 K7 \+ m5 U
Inv't., invt. inventory 存货 ) t0 ^: |8 f9 j7 c" b; g! u
I-O input-output 输入--输出 6 n, a9 q) z6 N+ H+ r; B% P
IOU I owe you 借据 : C+ `4 z4 \3 z* K
IOV inter-office voucher 内部传票
& Z) e: O! {9 \5 b6 j4 IIPN industrial promissory note 工业汇票 5 l" Z& x4 ?9 e+ P& x6 z* [
IPO initial public offering 首次发售股票
# E. I: b: A' U7 H+ Y l9 ]IQ import quota 进口配额
- S3 p# }+ H3 L% WIR Inland Revenue 国内税收 ( F' C& M9 {. n4 T* |2 F9 v* m" P% \
I. R. inward remittance 汇入款项
; J" p7 _. d* i8 I* r& I" f% _IRA individual retirement account 个人退休金帐户 . o2 c$ ], q H3 `! M2 b" B0 i
IRA interest rate agreement 利率协议
/ V; k& m: B# IIRR interest rate risk 利率风险
2 J0 S: U% L$ r. H9 g5 }IRR internal rate of return 内部收益率
& W9 C( r& k) f% L; v& S9 Q# ~irred. irredeemable 不可赎回的
0 [3 m0 \. W: V6 U$ oIRS interest rate swap 利率调期 & @1 i) F' F9 r- j" L! t( _( [" G
IS International System 公制度量衡
% I8 K/ U9 j! E S5 I4 _ISIC International Standard Industrial Classification 国际标准产业分类
6 [7 V# q0 Z& g2 c. _IT information technology 信息技术 6 A z4 f1 j f5 l5 j& w
IT international tolerance 国际允许误差 ; I( U0 S6 ?+ e. Q4 }5 |) i
I/T income tax 所得税 , d# M$ W% I# V* W8 h
ITC investment tax credit 投资税收抵免
: o, D9 c% g2 }5 V$ t: GITO International Trade Organization 国际贸易组织
/ D6 H9 j: y7 y, i' iITS intermarket trading system 跨市场交易系统 ( |5 I7 ?- T" C3 K% Z
IV investment value 投资价值
7 x) g: }8 I; D8 a- H/ S/ b4 t; z) F
: L" J$ D2 h- d/ }# ?) n8 m4 k0 F N5 `6 K0 X! C- N3 w
( v" E: F3 c- ?( {" s
* c/ u4 H3 U! [) n/ K3 Q. @
J., Jour. journal 日记帐 & w3 a7 o0 T6 x2 w' I6 M
J. A. (J/A) joint account 联合(共管)帐簿
6 @" J% H* O, ^* x2 S" @J. D. B. journal day-book 分类日记帐
/ q) `" E: A5 p9 q) s7 e4 u4 cJ/F, j/f journal folio 日记帐页数
! w) s( g. ]0 g& hJ. V. joint venture 合资经营企业
3 p6 w( A$ `* g6 N" \, DJ. V. journal voucher 分录凭单 6 ]# t: r9 l5 l3 _
JVC joint venture company 合资公司
* K0 a( h) g n
9 w7 v3 c5 j. f R8 t0 l
/ [; J1 e( {+ g& |. I; @5 I0 c
) ^, m) s# p5 B) a
) d; T- P4 j% P: C# r; W2 V$ ^9 B. c& {/ L6 K$ Y+ E
K. D. knocked down 拆散
& p$ V; U9 w( _" {K. D. knocked down price 成交价格 , F H: S) [* w* ?- M9 S% m
kg kilogram 千克
" P- ]1 b) |2 r9 x' Bkilom. kilometer 千米
( O. A# |; L" s' tkv kilovolt 千 伏
8 q' \- f$ {. Y* L9 @% `; \kw kilowatt 千瓦
0 d2 `/ y: \$ K: J/ X) fKWH kilowatt-hour 千瓦小时 % C6 y, A' \/ e/ x3 ~4 q7 L
2 l$ x6 ~! S- E4 [# X% R
5 S$ l( a' n1 o! F s
; |% H S8 ] D9 T: F
5 ~- b( D8 o# P' M; v' d
% j& }$ n" o A1 `+ j; f% L8 X
L listed (securities) (证券)上市
; k; W2 r/ S9 b! uL., (Led.) ledger 分类帐 " M8 l4 o# h _ ?4 f7 e1 s2 u
L. lira 里拉
- \; X- \, u# VL. liter 公升 2 s1 e* F/ b9 ~" c$ Q4 p, N/ {7 n8 f0 I8 a
L. A. (L/A) letter of authority 授权书
8 ?9 v& }% q% p( ]5 j, `L. A. liquid assets 流动资产 , M s5 `# n+ O$ x
L. B. letter book 书信备查簿 * Y$ E% J7 U- @7 Q7 c1 [2 V* \& C
LB licensed bank 许可银行
2 S$ x5 p+ M% {2 t! D% l( Plb pound 磅 " a# O ?' q7 j! p+ v
LC (L/C) letter of credit 信用证
. Q# A( u6 c- x. ]. ~LCL/FCL less than container load/full container load 拼装/整拆 % R7 e4 I& R. }9 H/ r/ b
LCL/LCL less than container load/less than container load 拼装/拼拆
6 m; m! Q. t- G7 D9 nL.& D. loans and discounts 放款及贴现 , E" n7 ?' n5 h" I( C
L&D loss and damage 损失和损坏 + r7 U& C* ^! K; c* Z
ldg. loading 装(卸)货
$ Q3 F0 r) F) f$ kL/F ledger folio 分类帐页数
9 a) t+ i: `4 b/ `9 ~" x0 S" ^: s* GLG letter of guarantee 保函
* ~, @! T9 r" ]! Y% DLi. liability 负债
: T& C% b# o% o- h$ R4 U4 r, G' BLI letter of interest (intent) 意向书
1 m2 ]% V8 X |8 Q, r1 Elifo (LIFO) last in, first out 后进先出法
" }$ F9 A0 Y2 E3 G& |8 ?L. I. P. (LIP) life insurance policy 人寿保险单
1 V, z$ S: |( Y8 @LIRCs low interest rate currencies 低利率货币
, H% B K: t: W; ~4 u7 oL/M list of materials 材料清单
r* d5 L# A- y% wLMT local mean time 当地标准时间
5 i! X9 A, u8 D' r" @8 ?4 S, cLRP limited recourse project 有限追索项目 0 g/ K2 g/ L, j P! \
LRPF limited recourse project financing 有限追索项目融资
. r1 v) b4 ]& W$ |: N* zl. s. lump sum 一次付款总额
6 @4 q4 e. |% |$ W) \l. s. t. local standard time 当地标准时间
% A [" Y H9 d8 T. S3 s- vLT long term 长期
2 X0 g; R0 y7 iLtd. limited 有限(公司) . |8 C4 `$ ^- Z, L- G' R
( D6 x/ E4 J# V+ r% G
" T7 h5 A! \( }) p7 r4 @6 x; @" U9 w; t
& h0 U9 q. h G) I& y+ K* r3 k6 I# ?. [, |% n1 N0 L! @0 Q0 P3 O
m million 百万
$ u9 E. _: k( z4 K* X: u0 oM matured bond 到期的债券 ) J b" x- ~/ Z% d+ _" \" I
M mega- 百万
- y9 {4 c) N4 sM milli- 千分之一
" {- X& C( ?8 ym. meter, mile 米、英里
) N; w/ l" g; y; x+ ?& A/ ~8 IM&A merger & acquisition 兼并收购
5 J; m& P$ O0 t3 K9 q. SMA my account 本人帐户
; J# K B: r2 [# MMat. maturity 到期日
! G4 r; \9 ]* ?Max., max maximum 最大量 5 O* Z1 r7 o8 c* D$ @5 F
M. B. memorandum book 备忘录 7 Q: w7 k+ |" Q9 B' G' ?" b
MBB mortgage-backed bonds 抵押支持的债券
( n' K1 ]% K: j( PMBO management by objectives 目标管理
h/ Y; s7 a/ J8 ]2 oM/C marginal credit 信贷限额
" [! B% K6 g6 X r# E" km/c metallic currency 金属货币
7 E6 E2 M- L7 ~! k0 L2 ^+ M% O- U4 cMCA mutual currency account 共同货币帐户 8 r/ W) w3 N* C. G' g) W* t
MCP mixed credit program 混合信贷计划 + R# X& M; ^* F. ?7 [7 J# B
M/d months after deposit 出票后......月 6 C9 V8 l% w: s9 t
M. D. maturity date 到期日 4 g- l1 ~0 j- o% z# m. C0 Q
M. D. (M/D) memorandum of deposit 存款(放)单
0 ^, q/ H1 o6 V0 q) X9 AM. D. malicious damage 恶意损坏 1 U: A: C# ~- P) a7 g a
mdse. merchandise 商品
! Z# w; z# z0 vMEI marginal efficiency of investment 投资的边际效率 . s* j: e# S6 o/ G0 ~$ p# B- h: r# A
mem. memorandum 备忘录
" L5 ~+ K% G3 A8 j9 jMERM multilateral exchange rate model 多边汇率模型
3 l3 D- K) E; e, V C+ K8 ]M. F. mutual funds 共同基金 * J6 V$ w3 b3 |
MF mezzanine financing 过渡融资
3 @9 B7 G; M( rmfg. manufacturing 制造的 5 z& J+ t0 X1 i' f# h$ N
MFN most favoured nations 最惠国 / Z( L8 C7 ^, a5 O+ p6 s
mfrs. manufacturers 制造商 . \4 p$ I' H7 p0 w3 Z: H. C
mg milligram 毫克 g5 p; M) ?2 L
M/I marine insurance 海险 ; J0 [- C6 J t) ?- ~
micro one millionth part 百万分之一
7 F, o' c9 w5 ~. ~min minimum 最低值、最小量 3 ?+ V( g$ f/ ?7 `6 u q
MIP monthly investment plan 月度投资计划
$ O; }% l, T- jMk mark 马克 0 X4 ^5 |% O9 g# l
mks. marks 商标 7 Y- o4 H4 j7 L: D/ y
mkt. market 市场
8 G3 N& x5 {: {: d/ FMLR minimum lending rate 最低贷款利率
3 t9 g. Y6 v5 }1 X' b6 oMLTG medium-and-long-term guarantee 中长期担保 0 w* e) s6 i4 Q0 M p+ ?$ \
M. M. money market 货币市场
3 s. E7 A# D- Fmm millimeter 毫米
( F' ]$ ?8 { e6 W6 ^% pMMDA money market deposit account 货币市场存款帐户
' Q4 B3 B! A* fMMI major market index 主要市场指数
+ H' d5 B" z9 U: A- L- q7 R6 W- y# fMNC multinational corporation 跨(多)国公司 / a! z" `# g5 _ I- `
MNE multinational enterprise 跨国公司
* i" _+ k* I+ R7 b! `MO (M. O.) money order 汇票
3 i* q! @8 ^+ h& S9 W" rmo. month 月 7 |7 Q1 X% G3 H3 S6 h2 r" z
MOS management operating system 经营管理制度 # F1 B; B' f2 l: u$ ^9 E+ @. Q3 {
Mos. months 月
0 b3 f9 k( b2 u+ l8 U8 I6 HMP market price 市价
' r" [9 a1 J1 w! A- {- w/ IM/P months after payment 付款后......月
" d; i8 z0 x7 J# B& x6 a# R! C/ sMPC marginal propensity to consume 边际消费倾向
& `7 U1 B) x9 w W3 {+ `Mrge.(mtg. ) mortgage 抵押
9 o5 S) I9 U, K8 m5 K. hMRJ materials requisition journal 领料日记帐
+ J- S X, ^" H1 _2 qMRO maintenance, repair and operation 维护、修理及操作
: k; c7 C2 E/ `. j; dMRP manufacturer's recommended price 厂商推荐价格
7 b8 V$ {* n, X& y& dMRP material requirement planning 原料需求计划 3 n5 N2 l- j, y! X
MRP monthly report of progress 进度月报 + @% K; l8 Z4 |5 a `4 f# D4 Z
MRR maintenance, repair and replace 维护、修理和替换
9 k/ @9 d* R6 S) @M/s months of sight 见票后.......月 2 O1 o, }, _& P1 }: t7 n; T
msg message 留言 3 [; |5 {6 {& { K! {
MT medium term 中期
0 q% h( o4 D5 K& AM/T mail transfer 信汇
; I' T M% q: Q& U$ j' m! h/ Z$ {mthly monthly 每月
c# F5 {+ }' [: y( O+ q0 n6 [2 `MTI medium-term insurance 中期保险 . M' l+ ^7 ^ ?2 P2 v% t+ ?1 b, a
MTN medium-term note 中期票据
3 W" P) c2 N% C; WMTU metric unit 米制单位 5 h$ y* k7 p, \1 o+ T E: w
& `8 r5 K! r! y1 d% L; \+ R, j4 d; G$ M
/ ~( f ]$ j) Q; b: L$ X
$ A; U- W" m) p, x' d
6 ~7 ?; D* d4 b! E4 m- H0 Yn. net 净值 ; G( Z) m4 m2 S" ?
N. A. net assets 净资产
: C% D- D* [% w& m% ]n. a not available 暂缺
; C# i) X, D- K. n8 d1 R# g# LN. A. non-acceptance 不承兑 5 o, _0 H5 H3 b5 q/ g
NA not applicable 不可行 M: s. \3 c+ a% N; f' n
N. B. nota bene 注意 8 d2 q l. Z$ R/ s( k
NC no charge 免费
' Q+ W1 N8 R& w* JN/C net capital 净资本 & {: Y |! b& A$ u
n. d. no date 无日期 ( i0 p$ B- b: X$ p" e2 K2 d1 _
N. D. net debt 净债务 & r, `2 ^; V( G/ X/ ?9 |
n. d. non-delivery 未能到达
5 H/ ?$ Y" A4 s$ m( t: D1 zND next day delivery 第二天交割 / C1 _ \7 \3 R: i, ^( M0 a
NDA net domestic asset 国内资产净值 * [) c! F! z( K- r+ Z, x
N.E. net earnings 净收益 6 k6 g/ x- f& J8 Y: ]
n. e. no effects 无效 * o8 D1 U/ A6 Y7 ?* |. B3 O3 E
n. e. not enough 不足
^. E6 e: p# i2 \negb. negotiable 可转让的、可流通的
?/ X( s, t" M! O" e8 ?Neg. Inst., N. I. negotiable instruments 流通票据
" ?; {# ?8 ~6 {8 d2 D* Mnego. negotiate 谈判 - ` I/ J5 `& Z) ]# l; @6 O* t5 s
N. E. S. not elsewhere specified 未另作说明 " q3 t9 H% Z& |+ { ]
net. p. net proceeds 净收入 & ^; h0 l d* c6 n, l" F& A# d2 j$ S% g
N/F no fund 无存款
; j( w5 \' I- ~: yNFD no fixed date 无固定日期 F4 F7 @5 l( T' _: x! X
NFS not for sale 非卖品
; q5 ~6 q) \, r2 F iN. G. net gain 纯收益 3 x y( s- ~/ N, a1 I& | D
NH not held 不追索委托 ! V X m; _/ ~8 o+ B! [7 D
N. I. net income 净收益 $ E; a4 J$ P h4 t8 |- y
N. I. net interest 净利息 " Q7 t9 T1 {- o: |7 r6 O+ f3 T
NIAT net income after tax 税后净收益
* G! s+ x# V; h& p8 r iNIFO next in, first out 次进先出法
z, s1 q0 w9 k7 T. Fnil nothing 无 - |) r' T1 W% w$ f. Q
NIM net interest margin 净息差 , h' X: ?) @7 D0 W! |) }
NIT negative income tax 负所得税
+ ?2 Q0 N2 f8 J( a+ l' ~N. L. net loss 净损失 - M$ U5 C" J$ s' U' T' A
NL no load 无佣金 # u* y) D# Z9 `" G8 c
n. m. nautical mile 海里
4 S* N$ ]9 b/ W# h7 a, a8 ]NM no marks 无标记
* E& s4 x& [7 [N. N. no name 无签名 - t- X6 m$ o4 j: j
NNP net national product 国民生产净值 * b$ i. ~# W0 b3 O
NO. (no.) number 编号、号数
- e3 p- V* ]# \2 R6 Q' N7 C; m" ~no a/c no account 无此帐户
. y: F' ?$ F' ~ qNOP net open position 净开头寸 / h m+ |4 }0 d7 ?$ l- B7 S x- G, H
NOW a/c negotiable order of withdrawal 可转让存单帐户
* x. u2 e4 e4 t$ |3 o) DN/P net profit 净利
/ Z! Y" f" r& x. TNP no protest 免作拒付证书
, E/ G# ?4 X3 q0 N3 ON. P. notes payable 应付票据 " a$ E0 L+ S1 _. S
NPC nominal protection coefficient 名义保护系数
/ W6 ?6 Q) V/ @; ?5 u2 [8 j+ P! ]NPL non-performing loan 不良贷款 . }( Z1 f" e) x) Z C
NPV method net present value method 净现值法
. p; w$ L' P1 k" r) d; p, i& S+ ZN. Q. A. net quick assets 速动资产净额 X3 B( ~* y& [; \" n& \. n( P
NQB no qualified bidders 无合格投标人
+ Z7 M& r0 t6 W( s' ?NR no rated (信用)未分等级
; D l. {8 o3 l+ {" d( cN/R no responsibility 无责任
% Y3 a: W: ^/ z0 R. l$ B) ?8 T7 PN. R. notes receivable 应收票据
- v& l, c' t- m, DN. S. F. (NSF) no sufficient fund 存款不足 ; l# P$ D m" f% K) s
NSF check no sufficient fund check 存款不足支票
5 N7 k; u$ L) F& {7 O, s/ {1 n* knt. wt. net weight 净重 4 R; l& N C" e. f6 z v$ e- c
NTA net tangible assets 有形资产净值 $ ~! E# r4 n; U8 x/ M" t( x
NTBs non-tariffs barriers 非关税壁垒 ! \8 [. ?. P. b( ^1 K
ntl no time lost 立即 5 z/ L& b' ^2 m
NTS not to scale 不按比例
5 e" v8 y; d% I/ i. {6 sNU name unknown 无名 7 T6 F+ Q# D, b+ a
N. W. net worth 净值
, w$ E1 F( u+ W! z8 YNWC net working capital 净流动资本
- \9 L' l' k$ i0 j3 o; MNX not exceeding 不超过 % P4 e# [/ q7 I; P9 T% j
N. Y. net yield 净收益
; G. p r5 _ m3 O$ Y, l: p) fNZ$ New Zealand dollar 新西兰元
+ c2 ]1 q" b2 n( q3 _
5 D# w2 M) t. X; i6 _* U1 X; H
7 q, \* A4 H# [
- l' Z7 r) l3 L* b) x; _1 H; K/ N
/ f; c/ u' X' D- R/ e' U; u: x6 k
- O1 m7 U+ a6 to order 订单
, h( S/ {5 }1 v0 Ko. (O.) offer 发盘、报价
5 |& a: e' r) ?! D/ XOA open account 赊帐、往来帐 % {" Y; g0 A% ]- I* d* L& @
o/a on account of 记入......帐户
9 w7 m2 E" W" lo. a. overall 全面的、综合的 9 P1 q; b7 |7 ~ p& B9 }7 j
OAAS operational accounting and analysis system 经营会计分析制
+ P @6 {, a, m5 f& E2 S' w) AOB other budgetary 其他预算 0 l0 j9 Q6 G$ y- N# D# g0 p
O. B. ordinary business 普通业务
' y% v9 S! O* [1 y6 ?O. B. (O/B) order book 订货簿
: { X' i; @ e' i+ [- C* H" \3 m# lOB/OS index overbought/oversold index 超买超卖指数
& x2 h; M2 f/ i; IOBV on-balance volume 持平数量法 ' I- o. E3 G# G [5 W: h0 s6 k
o. c. over charge 收费过多
( K) Q3 l5 c% }2 B, rOC open cover 预约保险 . L8 ?) A0 q6 ]" J- [8 i+ ?
o/d, o. d.,(O. D.) overdrawn 透支
4 \) M5 [$ s) p7 ]) P4 T VOD overdraft 透支
) C. X7 J# O y6 HO/d on demand 见票即付 8 ]7 x+ X) K' T( U! H4 O
O. E. (o. e. ) omission excepted 遗漏除外
) N$ \, s( X7 N! Z9 }% n- D$ p8 ZO. F. ocean freight 海运费
$ v. B% t2 W! Z1 `# x; S- ]: XOFC open for cover 预约保险
D5 h7 c8 w+ w" B8 w* M6 TO. G. ordinary goods 中等品 # S9 \7 V8 q. n( x3 C/ T ]' `% H8 O
O. G. L. Open General License 不限额进口许可证 + ^4 m0 W r/ W, |4 ^' r+ c: F
OI original issue 原始发行
, u9 M q2 l2 g( Z- c7 XOII overseas investment insurance 海外投资保险
/ u' z- K0 i: {% e) l' {ok. all correct 全部正确
' Z Y- r6 x- s/ l7 c# R! B- U, l) Oo. m. s. output per manshift 每人每班产量 0 U( A" V8 c& z5 H( m
O. P. old price 原价格
3 A# Z$ ]8 a, s3 \" `O. P. open policy 不定额保险单
8 ?3 y8 ^* ^/ e0 D% j1 ~5 H- c+ _opp opposite 对方
1 a* w# l* e2 N" }6 }opt. optional 可选择的 3 ^% ^0 d, ^. D5 o
ord. ordinary 普通的
* m$ P4 w+ h) U& SOS out of stock 无现货 + ^3 o( w4 C* G1 {/ ]
O/s outstanding 未清偿、未收回的
' L0 C# Y3 A3 d6 eO. T. overtime 加班
6 K/ Q, c" g9 Y- cOTC over-the -counter market 市场外交易市场 8 O/ J! [& z& c8 X
OVA overhead variance analysis 间接费用差异分析 ( }' v! x( i5 }* j. u }8 d2 r
OW offer wanted 寻购启示 1 |& h# A) m( ?% r
OWE optimum working efficiency 最佳工作效率
* ^. {* Q$ D8 X+ F9 x8 T. s; Roz ounce(s) 盎司 $ j' t/ E( C" y( p" G% A
ozws. otherwise 否则
, v+ J5 w' a, s6 w) F+ i+ V1 q l! P7 _2 E. M
( n/ N P) p. y: [' F$ m
7 i! g# T* B7 l9 i, g8 q
7 a7 \* h: ]9 |3 y
1 f+ M6 X9 x% V' z' S: Up penny; pence; per 便士;便士;每
7 D" G6 c% D5 B8 L" IP paid this year 该年(红利)已付
" w; L% e$ G/ q! u3 v% p6 n; Gp. pint 品托(1/8加仑)
" \* S8 S. ^. Q$ ?P.A. particular average; power of attorney 单独海损;委托书
5 k- \& M ~7 g: @P.A. personal account; private account 个人账户、私人账户
( o2 W1 b$ c* D- x1 W) Rp.a., per ann. per annum 每年 8 I: A1 z. _, S- a* q8 k2 m4 L
P&A professional and administrative 职业的和管理的 7 K+ Q) `2 J; n! e
P&I clause protection and indemnity clause 保障与赔偿条款
5 E- X M; ^# n3 D+ XP&L profit and loss 盈亏,损益
5 d% U. c2 o3 E! C2 _1 S! qP/A payment of arrival 货到付款
3 R- d/ D; b3 |/ MP/C price catalog; price current 价格目录;现行价格 4 M# l1 t7 E3 C; O
P/E price/earning 市盈率
i a: N) G" Q8 OP/H pier-to-house 从码头到仓库
: S: ~" f- q# u: ?, S; `P/N promissory note 期票,本票 9 v7 D7 C6 i. Y3 R' @* l' ?8 u
P/P posted price (股票等)的牌价
; O1 H e0 o0 Y) `7 n2 M. oPAC put and call 卖出和买入期权
& g# q" [% k+ }+ Tpat. patent 专利
( ~( [2 g# H, m2 FPAYE pay as you earn 所得税预扣法 % ? y' o3 O+ M% q+ Q
PAYE pay as you enter 进入时支付 " E, t' V8 N) c/ X
PBT profit before taxation 税前利润
# S: D: K8 ]4 z p! dpc piece; prices 片,块;价格 5 ^1 {2 J& y0 W7 j/ z9 V; _
pcl. parcel 包裹 2 O! y* P3 g s5 o. M
pd paid 已付 5 j8 I- R/ J3 e I5 `
per pro. per procurationem (拉丁)由...代理
+ n' ]5 q O+ k% {) D0 h0 MPF project finance 项目融资
' z* `) r Z4 M2 S- lPFD preferred stock 优先股 % @4 X: o1 O$ E& A4 o
pk peck 配克(1/4蒲式耳)
' W$ n Q0 x# o+ n, w- v5 T( cPMO postal money order 邮政汇票 * e0 r: ]1 {2 ?
P.O.C. port of call 寄航港,停靠地 ; d; Q+ a3 A7 J- r/ H, N) H
P.O.D. place of delivery 交货地点 $ v, u# I" o8 Z' k, n1 d/ j
P.O.D. port of destination; port of discharge 目的港;卸货港
$ ]- Q4 @9 ^# P4 U. k) eP.O.R. payable on receipt 货到付款
; R; l" o! |3 B/ _5 P) hP.P. payback period (投资的)回收期 0 [/ n" I2 X, M" K, a
P.P.I. policy proof of interest 凭保证单证明的保险利益
) u6 i/ U0 C% \POE port of entry 报关港口
3 Z+ N( E, G, d" J1 ^0 yPOP advertising point-of-purchase advertising 购物点广告 6 y3 u8 b8 o7 k3 N+ z' v% ~: f
POR pay on return 收益
4 \6 k5 c; O. k# i5 a3 z: |PR payment received 付款收讫
1 p$ H' J9 b; |% B2 ]PS postscript 又及
6 O! h* t. _4 b6 N K( bPV par value; present value 面值;现值
: C- H* ^2 w( z2 ?8 b
9 Q9 ?9 X m+ ?; a$ O8 n( v# y. B; N" [. B5 K, ]# T
/ q: j! G' Y& L) b
( i6 r) B4 U* V0 l2 u! A' H
. C0 y9 ?& [' |; a" i. `q. quarto 四开,四开本 / [' E+ b) J" I" _6 }2 q' d. |9 ]
Q. quantity 数量
& N V# b, v) AQB qualified buyers 合格的购买者 ( D3 `+ S8 o& X7 p z) x) \3 A6 h
QC quality control 质量控制
1 P' I9 M4 P8 J* r G8 t' JQI quarterly index 季度指数
! E! Q. T h1 |3 fqr. quarter 四分之一,一刻钟 0 g9 T4 x6 {: O* o( ?/ S& L
QT questioned trade 有问题交易
1 A3 X6 z: d o9 f5 ^/ N7 sQTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托 5 O2 m3 ]# J9 ? g6 [' {
quad. quadruplicate 一式四份中的一份
9 ?$ y |$ q/ W+ Tquotn. quotation 报价
1 A1 f0 ~& K7 P" w% i; r1 qq.v. quod vide (which see) 参阅
8 ^# x6 P0 o+ A) x. x7 A# hq.y. query 查核
# h9 Y- @6 F; p2 ~& r" D4 ?3 R, Z* ]* }* m% b6 \
7 a9 n# n C" j- M; [* A
: r# ~/ Z5 F( j( y9 H
% r" H9 H* d2 ^ z d
6 `! R9 \1 T# A3 A
R option not traded 没有进行交易的期权
3 B. J! z" \" b( UR. response; registered; return 答复;已注册;收益 6 L6 ~1 S8 X& M
r. rate; rupee; ruble 比率;卢比;卢布
; m2 E w9 [2 B$ x6 Y( rRAD research and development 研究和开发
5 M+ X7 x* s+ IRAM diverse annuity mortgage 逆向年金抵押
( x# b$ _% I1 B. [% b- {RAN revenue anticipation note 收入预期债券
7 p$ ~) u' g1 S0 h5 v7 }$ ]: B9 t# v! zR&A rail and air 铁路及航空运输
S/ f1 r& n' o& ^$ P2 o4 xR&D research and development 研究与开发
) U% V" W2 A( lR&T rail and truck 铁路及卡车运输
! m6 _$ Q3 L" AR&W rail and water 铁路及水路运输 8 ~$ I; _" V* o3 ?. Q( `+ t
R/A refer to acceptor 洽询(汇票)承兑人 [2 Y0 r% p" ]0 J: l+ @
R/D refer to drawer (银行)洽询出票人
{% @ f9 i! ^( E% YRB regular budget 经常预算
7 K0 l) I, L9 j8 s. \5 K7 DRCA relative comparative advantage 相对比较优势 1 j; [) E- O& L* U7 ^+ c2 ^
RCMM registered competitive market maker 注册的竞争市场自营商
3 R' q, S$ r3 L$ srcvd. received 已收到 $ n, s* d0 ?4 [$ q
r.d. running days=consecutive days 连续日 % A4 y6 l' T( R. ?8 I9 X4 o" i) o
RDTC registered deposit taking company 注册接受存款公司 " \' K8 ?0 \# h) D1 w! y/ w
Re. subject 主题
2 V% f) u* o$ v- L. @- h+ K: {re. with reference to 关于 0 T& k6 m1 J% X1 b# W9 A
RECEIVED B/L received for shipment bill of lading 待装云提单 ! N. Y; r6 G, k- B
REER real effective exchange rate 实效汇率
) _9 c4 L" z% h, m6 fref. referee; reference; refer(red) 仲裁者;裁判;参考;呈递
6 r- h6 p( m0 ?: z) ]9 C ~REO real estate owned 拥有的不动产 4 L+ L9 |2 a5 O
REP import replacement 进口替代
+ J, {; f8 E' j* @8 qREP Office representative office 代办处,代表处
. j$ }& \: P' |REPO, repu, RP Repurchase Agreement 再回购协议
% k: U8 B, e, W/ ?: Greq. requisition 要货单,请求 ' Q4 m7 \& [! Q3 ?. n( V% z3 d
REVOLVER revolving letter of credit 循环信用证
- v) Z. G ^* p: N/ Z3 U+ vREWR read and write 读和写 7 h& q1 A/ k1 j. R' `
RIEs recognized investment exchanges 认可的投资交易(所) 7 h4 F0 k A: L1 h3 Z% T6 S' u
Rl roll 卷
/ x+ c" ?( W, `4 ]1 ~RLB restricted license bank 有限制牌照银行
6 _: B/ C. C" o; a3 aRM remittance 汇款
" y) j; O5 g( F" P6 v: B/ E+ krm room 房间 ! e# T: K9 F @7 b
RMB RENMINBI 人民币,中国货币
+ S) a% [ x4 b- L0 L" `& MRMS Royal Mail Steamer 皇家邮轮
3 q2 M5 {4 r! S" {+ bRMSD Royal Mail Special Delivery 皇家邮政专递 4 d: s/ v* g% T9 E' h
RMT Rail and Maritime Transport Union 铁路海运联盟 5 i0 D5 W) l$ z: J8 Q. A% s7 s
ROA return on asset 资产回报率
* G& s. s' P6 a& @ROC return on capital 资本收益率 # t# j3 t1 t: k5 m/ G: [& f
ROE return on equity 股本回报率
1 c9 o! s1 F+ MROI return on investment 投资收益 7 Z8 ^% [1 a6 d9 g
ROP registered option principal 记名期权本金
z. q ]- p6 s8 V+ p8 ?; Xro-ro roll-on/roll-off vessel 滚装船 # r3 F) ~ R, D4 Q
ROS return on sales 销售收益率 $ ~0 y5 }; ^$ a; J
RPB Recognized Professional Body 认可职业(投资)机构
* {" p8 u) [2 P) `! ^RPI retail price index 零售物价指数
2 Y+ q1 u6 \2 t# j* KRPM resale price maintenance 零售价格维持措施(计划)
! n- x, S; D6 @7 I# srpt. repeat 重复
- w' a* H, W2 q pRRP Reverse Repurchase Agreement 逆回购协议 7 ]. l, i' h+ ~: v U9 U" f" y
RSL rate sensitive liability 利率敏感性债务 / Z) Z$ b- o1 H( T# h. _9 ?
RSVP please reply 请回复
$ r: h; L7 ]% g) PRT Royalty Trust 特权信托 ! g5 V7 X& h- A1 ?( J& z# S
RTM registered trade mark 注册商标
P0 [" S. R2 t& P; TRto ratio 比率
+ H. k; Z9 i% ?) zRTO round trip operation 往返作业 2 Z8 j* C% a5 h( x/ {/ [% U
RTS rate of technical substitution 技术替代率
8 y0 l9 S" y# M+ k0 _& I6 @RTW right to work 工作权利
?' v6 n" I2 b# P& ARUF revolving underwriting facility 循环式包销安排 / _6 T# {% }$ Y& G
RYL referring to your letter 参照你方来信 ' r- o- @: u3 {/ t
RYT referring to your telex 参照你方电传 ' `, G' M) [8 H& S' p6 r& u- O w$ J
4 J+ z- ~7 q4 ?, b) Q
' s, @( D+ f& J5 I2 x
* X, K9 ^+ J+ g2 ]2 i0 V+ Z5 @& A, V
; j0 G1 s9 k% o) q! i: l
" C4 H3 T& t& \* \- w% c/ t+ q' AS no option offered 无期权出售 # o/ b: ]/ P7 h* S% G, _
S split or stock divided 拆股或股息
3 `& c' ]. B5 y( bS signed 已签字 8 O2 c5 u6 [* m3 t2 E% a
s second; shilling 秒;第二;先令 . z k( D0 k5 a' _' f. z
SA semi-annual payment 半年支付 ) W2 g3 _0 o3 M6 T/ }; F5 M+ j
SA South Africa 南非 # I3 A3 T& j7 W9 p+ A$ @
SAA special arbitrage account 特别套作账户
! W5 |+ M" W- sSAB special assessment bond 特别估价债券 & a3 k& V4 n3 n# I* C4 I
sae stamped addressed envelope 已贴邮票、写好地址的信封 ( I2 p( f) v+ y3 D1 }# \ Y
SAFE State Administration of Foreign Exchange 国家外汇管理局 - N# R$ L7 x* G3 m" ?1 t- X
SAIC State Administration for Industry and Commerce (中国)国家工商行政管理局
0 D |1 `4 u8 B4 mSAP Statement of Auditing Procedure 《审计程序汇编》 * l+ Y' H5 O/ z6 [) P
SAR Special Administrative Region 特别行政区
2 n6 {0 Y9 X/ u. uSAS Statement of Auditing Standard 《审计准则汇编》 4 X3 `" \* a. o4 Y3 u
SASE self-addressed stamped envelope 邮资已付有回邮地址的信封
/ K; I3 ~# ~6 V( p* B: z e" [SAT (China) State Administration of Taxation (中国)国家税务局 & M4 R0 c! x8 i& j- Q8 F8 k8 X
SATCOM satellite communication 卫星通讯 $ g9 i8 n: A# f+ j3 ^1 }
SB short bill 短期国库券;短期汇票 0 w& E3 S! Q! o$ F% w: |
SB sales book; saving bond; savings bank 售货簿;储蓄债券;储蓄银行 & }! G4 W/ Z0 C6 Q9 r
SBC Swiss Bank Corp. 瑞士银行公司 ! b: X- Q8 H" j+ W+ k
SBIC Small Business Investment Corporation 小企业投资公司
3 L& n0 {! V- U: o$ gSBIP small business insurance policy 小型企业保险单
1 ?+ {0 ? W6 x* m. X `: zSBLI Savings Bank Life Insurance 储蓄银行人寿保险 & ^3 N: f" a* k* S Z% i3 k3 P
SBN Standard Book Number 标准图书号 2 b# x0 j1 W& _
SC sales contract 销售合同
; ]0 n; B& Q% @, d1 T8 j/ |3 msc scilicet namely 即 ( s* V* u! H( Q6 W
SC supplier credit 卖方信贷 8 R- a2 [' F7 `: d2 \& ]
SCF supplier credit finance 卖方信贷融资 + z. j0 f+ q5 c6 [0 k
Sch schilling (奥地利)先令 , a0 x. t- p d
SCIRR special CIRR 特别商业参考利率 % O& Z; z" m+ F; n5 J! |* R
SCL security characteristic line 证券特征线
% X$ O2 _8 g( ~0 a8 X% s7 N4 z$ nSCORE special claim on residual equity 对剩余财产净值的特别要求权 + n! v$ K9 Y! V
SD standard deduction 标准扣除额 2 i% W6 h" V, v2 p" R7 ~: ?1 R( f
SDB special district bond 特区债券 0 [* s7 m( Y5 [/ [# F6 P
SDBL sight draft, bill of lading attached 即期汇票,附带提货单
5 v, @! T7 l! L0 s' [' M DSDH synchronous digital hierarchy 同步数字系统 , S5 T; Q! S5 ?0 K" x4 J0 P
SDR straight discount rate 直线贴现率 . K6 T, f) d4 T
SDRs special drawing rights 特别提款权
9 L# S; G1 u+ b8 `; B6 ASE shareholders' equity 股东产权
" x, n: M& i4 O1 ^. r! t7 F1 G2 qSE Stock Exchange 股票交易所 & q" O+ V6 _( E/ n: B/ G8 K
SEA Single European Act 《单一欧洲法案》 & l. Y: ~, Y: M
SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施
% {2 z6 x) A/ V+ A# ?& i% QSEATO Southeast Asia Treaty Organization 东南亚公约组织
! B0 E- U$ m5 c( Nsec second(ary); secretary 第二,次级;秘书 + ?8 m/ |3 Z8 \
sect. section 部分
" F# j6 m X1 J/ t' C) sSen senator 参议院 6 b( _( r( Q& B h4 |6 `+ d+ \
Sept. September 九月 . l. v1 o8 k: A* A
SET selective employment tax 单一税率工资税
3 A! [6 D, ]9 B( u: Hsextuplicate (文件)一式六份中的一份 9 D' ]2 e# \& d D# ]; ~' ~6 P
SEC special economic zone 经济特区
9 x6 g: h& ]; c5 c6 uSF sinking fund 偿债基金 * H3 X" {2 U0 P
Sfr Swiss Frank 瑞士法郎
4 v& ?5 Q, n; dSFS Summary Financial Statements 财务报表概要 . }8 S! q) t! V* q/ |) E# A6 P
sgd. signed 已签署
2 C: a/ x0 q B! F7 D& |SHEX Sundays and holidays excepted 星期日和假日除外
! x" x' ^ L. B2 j5 I* zSHINC Sundays and holidays included 星期日和假日包括在内
+ O8 j) Q. d; Rshpd. shipped 已装运 - P0 k' j8 E8 H t+ z' B: `/ T
shpg. shipping 正装运
, B: r' a* e. gshpt. shipment 装运,船货
$ P! i3 \) ]; p. B/ L% v3 {SI Statutory Instrument; System of Units 有效立法;国际量制
) I- y& Z: u: }( ^SIC Standard Industrial Classification 标准产业分类 4 p- P6 L3 q* Z# n6 b% U- N7 b
SIP structured insurance products 结构保险产品
5 R% h2 A% C* ]% N8 JSITC Standard International Trade Classification 国际贸易标准分类 6 @; r" `$ p/ R0 G* ~
sk sack 袋,包
; l; j) d" t' s* |SKD separate knock-known 部分散件
& z5 h! P' J2 E8 [& C/ zSLC standby LC 备用信用证
* A( Y: y, F- }0 WSMA special miscellaneous account 特别杂项账户
- e3 M6 A n+ TSMEs small and medium-sized enterprises 中小型企业
- b+ l! w0 k6 d/ L3 M b9 GSMI Swiss Market Index 瑞士市场指数
* u$ S0 Y9 _5 HSML security market line 证券市场线 }6 Y8 D V$ Z& H
SMTP supplemental medium term policy 辅助中期保险
1 k" k; h5 S, L# _, iSN stock number 股票编号
3 Q2 B: \) G+ F+ e& MSnafu Situation Normal, All Fouled Up 情况还是一样,只是都乱了
! T x3 _6 `% h+ [/ s- ]+ FSOE state-owned enterprises 国有企业 # \6 V& Z% v) g9 m& n: p( q
SOF State Ownership Fund 国家所有权基金 ; `& O. w8 d, q1 q5 k2 K; M
sola sola bill, sola draft, sola of exchange (拉丁)单张汇票
6 d& d4 }1 e2 j8 q9 Ksov. sovereign 金镑=20先令 - h( M% }/ [% W8 u4 f% k
SOYD sum of the year's digits method 年数加总折旧法 4 A( ~3 x6 J9 G9 k0 p6 M& D5 Q) L
spec. specification 规格;尺寸 . R" L1 p: x6 f5 o0 ~2 q
SPF spare parts financing 零部件融资 7 m$ c8 O/ H! I
SPQR small profits, quick returns 薄利多销
2 Z( o8 J2 m9 C# oSPS special purpose securities 特设证券 & V. F& Z. _7 P# h4 w! E9 I" k
Sq. square 平方;结清
5 }0 N2 @( Z3 zSRM standard repair manual 标准维修手册 1 e' t6 ~1 U# |/ G7 K8 ^& ]
SRP Salary Reduction Plan 薪水折扣计划 2 A" ]. Y7 H: \5 ^% @- s% v1 U5 @
SRT Spousal Remainder Trust 配偶幸存者信托 * k) _! W6 @1 d4 b2 ]7 o
ss semis, one half 一半
* m4 ^ ? v" m. ?) V: qSS social security 社会福利 - D% g4 G7 c( t0 V% d
ST short term 短期
6 b+ g' c5 {- j; J, yST special treatment (listed stock) 特别措施(对有问题的上市股票)
/ b7 A9 b# E; c G4 O3 uSt. Dft. sight draft 即期汇票
4 r: l3 G( o: wSTB special tax bond 特别税债务
( L1 X6 H3 G: t; H9 o8 mSTIP short-term insurance policy 短期保险单
( n- w; w& `% psub subscription; substitute 订阅,签署,捐助;代替 # R7 ]: l; a8 W5 \
Sun Sunday 星期日 4 _9 S% l% [7 d$ n
sund. sundries 杂货,杂费 $ u* X- g% T; i& `, o* J: y! ^
sup. supply 供应,供货
2 u: n% D3 Y' e' p2 U/ w' n$ M$ ?1 ^# _- |/ i
[6 ?5 A) c% V9 d! }) o3 E- }2 W# U# A: q5 C8 h; {
0 k# Y+ b1 V& ]2 Z( V) T; T9 z5 J: S v$ [7 C& }
t time; temperature 时间;温度 7 N5 V) T l9 a8 O" ~; F
T. ton; tare 吨;包装重量,皮重 & Z' n7 W0 c/ ~- q1 [. s$ b
TA telegraphic address=cable address 电报挂号 ! D7 d$ G S* r! y* z
TA total asset 全部资产,资产
- Y, P3 ]) p( W) [" p9 B8 lTA trade acceptance 商业承兑票据
$ f9 |0 G! [: F% M, l; Z9 d# wTA transfer agent 过户转账代理人 , g, M0 z8 K% C) ]3 n
TAB tax anticipation bill (美国)预期抵税国库券
7 h6 Q6 T5 a) S- K, B: \: }TACPF tied aid capital projects fund 援助联系的资本项目基金 U9 o( P6 t, [4 E/ t5 y
TAF tied aid financing 援助性融资
. d4 c: i. F! D) u8 r) fTAL traffic and accident loss (保险)交通和意外事故损失 : b2 Q7 n- D+ O0 I
TAT truck-air-truck 陆空联运
! R2 m% [* ^; {% F$ ~TB treasury bond, treasury bill 国库券,国库债券
) Z. e' R- N2 t/ sT.B. trial balance 试算表
% S4 S/ H- x) X |3 a' tt.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 8 A6 v8 r( M/ i0 a+ m- f
t.b.d. to be determined 待(决定) # x" w X1 I1 `" Z% E7 s
TBD policy to be declared policy 预保单,待报保险单
( E! K( z3 Y0 c" XTBL through bill of lading 联运提单,直达提单
6 ?5 m0 S( p6 }+ L, P# I0 }TBV trust borrower vehicle 信托借款人工具(公司)
7 ]" _3 x' R7 M+ N; X5 ~' gTBW Thompson Bankwatch, a rating agent 托马逊银行评估公司
" h. Z. K. l b" ~; c) L3 s, ?% ]TC tariff circular 关税通报 6 T4 i# s: V0 ~
TC telegraph collation 校对电报 % O3 U% R, j/ e1 Q3 r6 [
T.C. traveler's check 旅行支票
) _) C7 G8 R7 c: w1 A+ K8 RTCI trade credit insurance 贸易信用保险 ' B, ~& ]" h3 D* ^9 K3 o
TCIC technical credit insurance consultants 技术信用保险顾问 - f ?: {0 }" v
TCM traditional Chinese medicine 中国传统医学,中医
- \6 x' W5 s; p7 aTD time deposit 定期存款 * D+ P5 A- w7 n
TD Treasury Department (美国)财政部 + h% l8 N8 V4 y
TDA Trade Development Authority 贸易发展当局 . l( Z8 p2 a' }- x0 L. R/ M
TDC technical development corporation 技术开发公司 * ^: \: S$ Z0 V5 m9 \
TDC Trade Development Council (香港)贸易发展局
% c, t/ X0 j+ z9 ^$ dTDR Treasury Deposit Receipt 国库券存据 / ]" z! J# z( J8 C, T5 w/ c
Tech technical 技术的 ! \( k2 q& g9 u- U
Tel. telephone number 电话号码
5 a: E7 v4 C' K5 V& gtelecom telecommunications 通讯 3 h! ~# a* y8 [) i
temp temperature; temporary (secretary) 温度;临时(秘书)
% W# ]/ V* d4 yTESSA Tax Exempt Special Savings Account 免税特别储蓄帐户
' U+ `& k0 ^- M* }: L- S# XTEU twenty-foot-equipment unit (货柜、集装箱)20英尺当量单位 d/ H, a) S: _5 J9 i9 H4 Z
TF trade finance 贸易融资 , J6 W( W$ s& v! j i n% d+ M
t.f. till forbid 直到取消为止 & ]: B* x: q; n
tgm. telegram 电报 ! C/ B* p. h$ O& r
three T's type, terms, technique 交易三要素,即交易类型,交易条件,销售技术
' H( E0 Q$ k. d. L/ p# _% Wthro., thru. through 经由,通过 ; q% L; ]* [$ C! Y6 ?
Thu. Thursday 星期四
* I5 j' r1 X# g3 i6 @TIP to insure promptness 确保迅速 & L+ d9 l5 d- v/ Z- T6 W3 {
TIR carnet Transports Internationaux Routier (法国)国际公路运输证 ( B4 F4 C) K8 M7 L8 w
tks. thanks 致谢,感谢
9 [' t, U* o) p- t, Xtkt ticket 票 1 Y- F. F, t8 l" Q& n, N
TL time loan; total loss; trade-last 定期贷款;总损失;最后交易
+ e$ a" k+ @) a7 D0 P7 |) i0 e3 u: ?TLO, T.L.O. total loss only=free from/of all average 全损赔偿险
3 V- ^' e" h, U6 S$ s; s! OTLX telex=teleprinter/teletypewriter exchange 电传
: ?" U% H) Q$ H" T! i5 ITM trademark 商标
, o6 B% z7 ~. i8 p4 S, P& D# x- ZTM telegram with multiple addresses 分送电报
! u, ^& p9 J& oTMA Terminal Market Association 最终市场协会 ; f$ @& O0 r l; D7 h& @& \
TMO telegraph money order 电汇单 # Z$ c, B$ }: n4 }* T
TN treasury note 国库券
6 O, j, X7 `: {2 Q8 x* sTNC transnational/multinational company 跨国公司 / U( F) e. S' a% f
TOD time of delivery 发货时间
; T! h4 q1 z1 j ?- UTonn. tonnage 吨位(数) 2 J0 `4 x7 w+ W% `" ^4 b, j- J) a
TOP Trade Opportunities Program (美国)贸易机会计划
5 B. X+ @ ~0 v. F: _ p, s/ p8 TT.O.P. turn over, please 请翻转 ! \' ]2 v4 k: p% }. k4 N0 k
TPM total productive maintenance 总生产维修(护)制
. Q$ Y, E: K" p) rTPND theft, pilerage, and non-delivery 偷窃及不能送达险
& x" [. F9 P% N1 o7 ]tpo telephoto 电传照片,传真 / L0 D4 V" M2 u5 D
TQ tariff quota 关税配额 . S7 L' B; o& x/ K0 z3 D
T.Q., t.q. tale quale (拉丁)按现状,现状条件 , p: C5 |. }9 Q3 Y
TQC total quality control 全面质量控制
0 V* G/ x8 T# rTR telegram restante; trust receipt 留交电报;信托收据 4 R1 a0 x, X* a6 \- {, v6 F
T.R. tons registered (船舶)注册吨位 2 ^4 b' s6 m* K. ~
Tr. transfer 过户,转让
4 e3 r; j5 ]. o! B; Straditio symbolia (拉丁)象征xj费
- O3 W6 \2 Q) E6 f7 ~! \" JTranche CD certificate of deposit 份额存单 : ^& ]* t6 q2 k$ y
trans translated 译本
# ]% S( I: M, T+ ctreas treasurer 会计,出纳,库管,司库 8 F) ]7 x/ @! h& ?
Trip. triplicate 一式三份中的一份 ( z5 Q7 y9 S. m8 G0 z I
Triple A 3A 3A级,最佳债券评级
7 U% G9 S# q* `; F1 N _7 C/ |2 BTRS terminal receiving system 港外待运仓收货制度
2 _3 ~. v& ?/ L7 WTRT Trademark Registration Treaty 商标注册条约 & |( t2 ^! O0 C4 I6 O
TSP Total Suspended Particle 总空中悬浮物(污染指标)
8 J( s2 A! Z1 n/ I" G7 E* x- t4 n6 a/ WTST test 检查,检测
4 U6 z+ Y9 A* w ^) ]- lTT Testamentary Trust 遗嘱信托
& w2 T" x- P- n q+ U& CTT, T/T telegraphic transfer 电汇
8 J; b/ Q9 z" T( CT.T.B. telegraphic transfer bought 买入电汇 9 U- [$ a- u$ \' J+ B7 W# v' A# d
T.T.S. telegraphic transfer sold 卖出电汇
3 M' f3 u" T1 Q( z l- lTTY teletypewriter 电报打字员
* l8 ?6 ?6 ^( I- k8 _4 pTU Trade Union 工会,职工协会 ) \9 f! E) l$ ~9 @ Y! }% e7 i# t
Tue, Tues Tuesday 星期二
% q/ w; r8 Z- ]' v; y# O& aTV terminal value; television 最终价值;电视
/ p; O: u. ?, j, U. x/ ZTW transit warehouse 转口仓库
; t4 F* X2 q6 a4 ]+ zTWI training within industry 业内训练
: s1 ?9 d o6 _2 p' ]% ?$ y* B8 X9 Btxt. text 课文,电文,正文 4 D( c6 d4 J, k
Ty. territory 领土,(推销员的)推销区域
0 s9 {1 Y1 J, |* D7 |/ x- cT&E Card travel and entertainment card 旅行和娱乐信用卡
5 K0 p2 T7 H1 }T&H temperature and humidity 温度和湿度 / `3 ~: N" _0 d7 q
T&M time and material 时间和材料
+ R1 E O9 M; ]: ^; RT/C time charter 定期租船,计时租船 6 V) H, Q. s8 K8 ]* c- z
t/km ton kilometer 顿/千米 6 {! n! ?9 l4 P, b1 Q0 t# o3 s& V+ D
. k) g0 n; Q4 A' r4 u3 w% m* C( C0 i( r
* R; p3 u& M7 h6 S1 B6 ]
9 W- ]/ ]! ], f3 ~! _7 E! V6 ~- e# r! }1 F% R1 l0 ]1 w3 B
+ e- M1 J! @% Z( kU union; upper; fashionable; polite 联盟;上等;时髦;礼貌 2 X& A; G' U- }* A2 K, d: T, B
U, U. unit; United 单位;联合的;联合(公司)
* \* k( k2 z7 MU.A. unit of account 记账单位,记价单位
# x# L% a+ h! F$ p, eU.K./Cont. United Kingdom or Continent 英国或欧洲大陆(港口) 6 D, r7 a5 d# U8 [) ~8 ^3 c* R+ x# M( E5 e
U.K.f.o. United Kingdom for orders 英国沿岸的指定港口
; c; |- S) E: D" Z, w1 a @U.L.C.C. ultra large crude carrier 超大型油轮 : b/ x$ \: Z6 }) n* D4 ? ?1 j/ Z
U/A underwriting account 保险帐户 7 [+ z" ~- k8 i7 b
u/c. undercharge 不足的价钱,少讨的价钱
- B" j' a8 i0 G8 p2 \% L0 \U/M unscheduled maintenance 计划外维护
- i5 ^/ i( t' G/ ]8 {+ |2 O9 n3 B/ MU/W, UW underwriters 保险公司,承销人 9 w$ @( w6 E1 @3 V
UAE the Union of Arab Emirates (阿拉伯联合酋长国)阿联酋
1 I$ h) q! k4 N! r1 |7 HUberrimae fidei of the utmost good faith 最诚信的
4 l4 x- A$ d8 ~2 G) F+ d y. XUBR uniform business rate 统一商业税率
6 i7 f/ y! S1 Q sUBS Union Bank of Switzerland 瑞士联合银行
) Q& f* k! C3 b; b( jUCP Uniform Customs and Practice (for Documentary Credit) (跟单信用证)统一惯例与事物
8 ]% K' @8 W. S# D2 QUGT, ugt urgent (电报用语)急电,加急 1 L8 ?4 A# ]2 T& ]" t$ _
UHF ultra high frequency 超高频 & q) g* d5 S5 G/ [
UIT Unit Investment Trust 单位投资信托
+ ?/ e! W k# z+ F" t$ d; eUITF Urgent Issue Task Force (财务报表)紧急补救解释处 4 l5 i0 W& _. C: \
Ull. ullage 缺量,损耗
; i w, l: c; d) fult. ultimo (拉丁)(商业函电)上月的
. u& x2 `# ?- `& G) }+ n9 FUltra vires beyond the powers of 超过......的权限(有限公司)
# A, X# C7 ^1 D& S |, C7 w0 }# WUN United Nations 联合国 6 \' t% `! m1 |9 F' q
undelvd. undelivered 未装运的 : h& T! O! p* A7 ?$ y% |
Univ university 大学 8 G M9 ]* C$ P% N3 s2 b
unkwn. unknown. 未知的
6 w8 G! L: Z6 M. c! funrevd. unreceived 未收到的 , D# E* d# _/ w8 P( m2 U' b* q
UNSYM unsymmetrical 不对称的
/ u: c* t7 q0 IUOS unless otherwise specified 除非有特别说明
6 z$ x$ K! V) ]# _) sUPC Uniform Practice Code 《统一作法法典》 5 @7 k8 ~ Y9 G# O; B
UPR unearned premiums reserve 未获得保险金储备 ; v4 x. W$ ?' U1 J& S3 K
ur. your 你的 ; I% d- ^/ m# g$ c2 z+ y
US United States; Unlisted securities 美国;未上市证券
6 T) j7 e: s: Q! hUSD United States dollar 美元 # H0 R4 ~# Z/ J1 P; |, \+ U$ W0 A) Y
USG United States gallon 美国加仑
/ I( O3 {2 \8 G1 x! ?& X9 t2 d# |USIT Unit Share Investment Trust 单位股投资信托
% v! B/ ]( M, l& @, R/ FUSM Unlisted Securities Market 为挂牌(上市)证券市场 7 K& y$ l; m b7 h. S7 E6 N9 B1 P" {, g4 o
UT universal time 世界标准时间,格林威治时间 4 w i/ w( q K; q/ l+ B
UUE use until exhausted 用完为止
O; P2 Q6 R* L1 z0 Q2 y4 y1 PUV under voltage; ultraviolet 电压不足;紫外线
, d& h% x4 v% ]& q, }1 }$ s2 G5 \. N* h# N9 o; j
5 I1 n6 r- R' l$ m0 i# i8 |% e
% K5 \: ]1 L/ Q+ K6 z: a$ l) {5 V
& K& A- h8 E$ R5 Z! Q% p! D5 V4 i) M1 ?! c* m
v refer to 参见 0 l( e9 r) F5 W2 e
v., vs versus (拉丁)对 5 Z7 L( s7 ]5 x5 n
V Roman 5; victory; volt (罗马数字)5;胜利;(电压)伏 4 S2 @" o# c' C) |( o
V.A. value analysis 价值分析
* @& Q2 u( b. |1 \5 O, S2 ~VAB vertical assembly building 垂直装配建筑物
( \4 L+ O' A* v+ H2 jvac vacation 假期
. G+ O; C$ Y% G3 @vac. vacant (职位)空缺,(旅馆、公寓)空房间
2 @* n1 z+ \1 h9 @! L) Z% V4 _7 jVAT value added tax 增值税 ! ~1 H! i' f2 y+ x
VC Vice Chairman; Vice Chancellor; Vice Consul 副主席;副首相;副总理;副领事 1 H, @* V3 L; P, g6 ^7 X6 i. q
VD volume deleted 勾销的数量
5 X; `6 b$ c. x; WVE value engineering 价值工程 + @! ~- d2 k7 E _/ d' Y
Veep Vice president 副总裁
+ r7 l6 F. N' U/ ~1 s! U& W" nVER voluntary export restraint 自愿出口限制 " J" S% }, I, _& r: p
Ves. vessel 船舶 5 O1 q( f1 ]* f& V7 I
via. through, by way of 经由,通过
- O- G! s. k: Y) R( jvid vide (see) (拉丁)参看,请看
) ^% ^$ p6 L/ `VIP Very Important Person 贵宾 : ], }$ T1 }& P o% M0 } m
vis major (拉丁)不可抗力 , m# v l B3 b% t p! m$ D
viz. videlicet, namely (拉丁)即,也就是 & y& K+ m" F! o* Z
VL value line investment survey 价值线投资概览法
- E/ q+ O+ |1 K9 a0 RV-mail video-mail 声像电子邮讯系统 ( p& O4 f" V9 A" O
VOD video on demand 交互电视技术系统
( E" Y- O, |6 L' e* dvol. volume 量,额,本,卷,容积
9 t# `, I/ j# v, M- Yvoy. voyage 航海,航程
9 k6 w/ Q% e3 v) _' r% wVQA vendor quality assurance 售主质量保证
# A9 }+ f0 x0 c8 B3 Z9 K: J0 p- wVQC vendor quality certification 售主质量确认
5 v" X: ^3 T1 u+ DVQD vendor quality defect 售主质量缺陷
7 R$ x: `* Q \% ^VRM variable rate mortgage 可变利率抵押 * R) I, a, [8 P5 K( M. w
VS/N vendor serial number 售主系列号 : ~* x2 n9 {/ l, F* Q! T# x6 S
VSI vendor shipping instruction 售主船运说明
* i6 k$ i" g( V9 ZVSO Voluntary Service Overseas 海外义务服务
% u5 j# Z& e- _' |' CVSQ very special quality 特级质量 G' _) W4 f" @) Z# U' ^
VSSP vendor standard settlement program 售主标准程序结算 2 z, N* x- @8 w2 A
VTC Voting Trust Certificate 股东投票权信托证书
& d7 b) T1 E, ^: { j" _( s- |4 UVTP vendor test program 售主检测计划 5 H" q. @8 M5 q8 f: m0 P/ r
VTR video tape record 录像带录像 8 c0 ?- B! C$ K* o
/ W3 [8 W6 n2 j& `2 c- G
* A4 Y" u' [: p1 i9 t5 c' D% R8 s8 l' f% o
Z4 l" [. z5 ~ R/ L
- z& I, U, j7 wW weight ton; winter mark for load line; won 重量吨;(船舶)冬季装载线标记;(韩国)元 8 m6 W8 n1 \1 ]4 N+ x
W., w. warehouse; watt; weight; width; week 仓库;瓦特;钟量;宽;星期
/ q7 r: Z% R$ u* o, q8 G) D4 iW.A. with average 水渍险,保单独海损险 9 d: k5 [/ T/ V# s+ ]
W.A.C.C.C. Worldwide Air Cargo Commodity Classfication 全球空运商品分类
+ Y5 o. o: M% ^) I `5 aW.A.I.O.P. W.A. irrespective of percentage 单独海损不计免赔率,单独海损全赔 ) U# |+ N9 V" R5 e/ ~
WAEC West African Economic Community 西非经济共同体 ) r9 _0 K+ K4 k$ p' m8 J+ p5 U
WAG wagon 卡车
( n+ E( [( t! @ Y5 VWAN Wide Area Networks 泛区网络
- H/ Q. w/ V) n# k5 D W9 EWASH Washington; washer 华盛顿;洗衣机
! H6 R- a8 u& S8 m& t1 z" o% XWB, W.B. waybill 运送单
# j1 h( m7 F' R3 S. f2 yWB World Bank 世界银行
6 m8 Z2 {2 W/ y* eW.B. water ballast (以)水压载,水压舱
: L- d. v N# _- k+ Q( K/ _( PW.B.S. without benefit to/of salvage 不享有获救财产的利益
& K9 ?0 S6 X6 Pw.c., W.C. without charge; water closet 免费;洗手间 # X+ Y) E5 w4 s& u% m: e
WCG working capital guarantee 流动资金担保
/ ~7 S- q: M O$ H% D; yWCO World Customs Organization 世界海关组织
! F+ C8 a8 a' jWD when distributed (股票)发售时交割
' O: {0 m7 I! ^+ w1 `) ^) Vwd. warrented (品质)保证的 ) a' j2 Q+ o4 J& L8 w
wdth. width 广度,宽度
$ I% J, W* g, u1 cWed Wednesday 星期三
. ~6 t n# N. G! B( {WEF World Economic Forum 世界经济论坛
1 O* ~4 i, p3 T* R7 qW.E.T. Western European Time 西欧时间,即格林尼治时间 % d( a9 D0 m3 @, A- I& n8 _
wf. wharf 码头 Z8 u( X$ l" K
WFOE wholly foreign owned enterprises 外资独资企业
; [% T9 j* P% hW.G., w.g. weight guaranteed 保证质量
) l8 ~3 f X V% ?# [7 H& _7 ~$ BWH watt-hour 每小时瓦特 3 c" I$ V& Z+ |, y! V* b
WHO World Health Organization 世界卫生组织 * S9 [$ b' q7 M4 f
whs, whse. warehouse 仓库
. ~' `+ h7 i# ]( cwhsle wholesale 批发
' o4 d/ M5 T0 o3 g. q r8 r7 c# _- ]WI when issued (股票)发行时交割 3 \$ _) ~9 x$ F$ x6 W& ~$ t
WIP work in progress=goods in progress 在制品
( C) m5 g/ n* B9 C7 Swk week; work 星期;工作
. Y. l; T7 o3 `+ a+ M/ ]Wky. weekly 每星期的,周刊
]4 P" E/ }) [. owmk watermark 水印
2 T$ a7 N3 R# R, ^8 Q' lWmk. water mark 水位标记 5 I: ?1 `7 l2 I# l2 F
WOC without compensation 无补偿
1 J# U3 N, h& ?6 jWP weather permitting; word processing 天气允许;文字处理
% k; ?! Z4 N2 H) _( Y4 O7 a" NW.P. without prejudice 不损害(当事人)权利 ]2 Y6 i1 h. b2 v% y
W.P.A. with particular average=with average 水渍险 / b- I) B* @1 B# O6 H
W.P.M. words per minute (电传)每分钟字数 9 S- R2 [ V9 F' B) d- G4 D, V
W.P.P. waterproof paper packing 防潮纸包装
; }9 V3 V' U9 K! l$ M2 @, EW.R. war risk 战争险
5 x! _. r* ^& o" R$ o/ z* N/ w( IW.R.=W.W. warehouse receipt=warehouse warrant 仓单,仓库收据 4 W1 m( Z1 Q& E8 j5 G- T3 O
Wrap worldwide receivables assurance protection 全球应收账款担保措施 $ e& l) x/ J& H, ~8 R# [4 s4 x
WT warrant (股票)认证股
% ~ Z- ?; k S" `) Q" lWT watertight (包、盒)不漏水的,防水的
0 H' B' X% z4 I0 P cWT, W/T wireless telegraphy, wireless telephone 无线电报;无线电话 ! o1 M& b" P% b; d& C0 ^6 L
wt., wgt. weight 重量
8 j% X* a8 Y! r: ?/ J% rWTO World Trade Organization 世界贸易组织
# X0 L/ @, \( q; W3 mW/Tax withholding tax 预扣税 . @; K* @! U2 w" O8 P
WW warehouse warrant; with warrants 仓库保证;附认股权
( L& ?% T% i' E8 ~w/w wall-to-wall 覆盖全部地面的(地毯) & {$ {- K# R6 }3 {6 x5 Z
W/W warehouse-to-warehouse 仓至仓
' O; C4 R6 r; V& T- Q( `W/W clause warehouse-to-warehouse clause 仓至仓条款
- P& Y, }# x) {. h# {www worldwide web 万维网,全球计算机网 k& j. c) t5 u8 h; v! R
! I' N% b: ]1 |
# Y8 Y$ T( _3 }0 } S+ i( A& n/ A- x
/ H0 ~, K% f) i( v& @& d
0 i9 x& ~2 A9 _+ X k: y
! `0 x% ^& Y( F8 n5 A3 X- J. I7 ~X ten dollars (美国俚语)10美元 * R% D4 `$ a3 I8 [6 n
X ex-interest 无利息
- _% M9 [0 P' b' RX Roman 10; a kiss; an unknown number, thing, name, etc. (罗马数字)10;一吻;未知数(物、名等等)
0 F3 q- ]7 g0 S A( \8 v" fX. ten; X; out of 十;X;在外
2 C" W4 l0 y# j! N4 I6 yx.a. ex all 无所有权益 2 w3 A5 |( x2 o
x.b., xb; XB ex bonus; extra budgetary 不附(本期)红利;预算外的 $ P& t) i* r) y3 @, z
X.C., X. cp. ex coupon 无息债券 1 S5 u, ]% L+ S
x.d. ex distribution 不包括(下期股息或红利)分配
. w& U0 Q( t/ h+ O% e: M1 EX-Dis ex-distribution 无分销 # u, _; l0 M, z! c8 H
X. d., X. div. ex dividend 未付红利
/ k5 P& k2 \0 DX-efficiency X效率
F+ Q9 I2 |$ S5 r3 Y+ RXI, X. in, X. int. ex interest 利息除外 8 T2 a) f% m+ p1 ]" w
XL extra large; extra long 特大;特长 . u9 C) |9 A4 j( R5 a3 P( {7 u0 ^
Xm., X'mas Christmas 圣诞节 8 K6 d" h+ C1 h+ ^6 \
X-mark a signature "X"符号签字(盲人或受伤的人可以画"X"作为签字)
2 q3 V. X' y6 g& \& A g2 vXn Christian 基督的 7 n* y, J5 P8 I9 W+ }
XN, XW ex-warrant 除证
5 S0 U, B- z! e7 |X.n., X. new ex new 无权要求新股
& N) T( C( i! {1 G: S+ b- D; [X.P. expres paye=extra message paid 额外通讯费付讫;已令函奉上 : F8 r- ]4 ?$ z; x0 u# @
XR, x.r. ex -right 无优惠权认购新股,除权
8 Z6 d7 d( y- z# y% G' u1 `6 |XS extra small 特小 ! o" d$ G- s+ J- g' D) |
Xtry. extraordinary 非常的,临时的
* b- ]) N0 Y, q$ n, t mXXX international emergency signal 国际紧急信号
" P6 S1 w9 Z/ z2 e; U
3 r1 f# J; [1 c% N: F" x+ h1 m# T
]; ~& H1 J) X# C V4 V1 e2 W% @$ k2 H
8 q# T" g6 H+ v3 P
- w1 U6 G- ^) w+ l9 u
Y ex-dividend and sales in full 不计红利,全数出售 + J4 O3 O* ? d( o' i( |
Y Yen 元(日本货币单位)
2 @) T, ?# m' Z! PY Yuan 元(中国货币单位) 0 l7 v$ x* y% E/ B: R& `( H
y yard; year; yen 码(三英尺);年;日元
: B) ?7 z* Y/ ?: D- UY.A.R. York-Antwerp Rules 约克-安特卫普规则(海险)
K1 ~5 F/ X7 I0 P' ~! IYB, yrbk yearbook 年报,年鉴 : k$ k& D( _" ?9 @; U' W1 C* _
y'day, yest. yesterday 昨天 - N' _5 u- X+ _# F( B7 C- s$ z) o
YLD yield 收益
) c% l" U& K+ R/ W0 s% b% hYOB year of birth 出生年份 ( ]7 X4 ?- C2 f# ?" y% W5 D- A
YOD year of death 死亡年份 & h j* |1 X, G E5 ~; L! G: W7 A
YOM year of marriage 结婚年份 ; c$ V3 g/ ?% v5 \" Y$ R; B
yo-yo stock "悠悠"股票(波动大、不稳定的高价特种股票) 7 `7 r6 f' E3 u
yr year; your 年;你的
- A. N% T: F& E# ~7 t/ cYTB yield to broker 经济商收益
S$ G: o) F$ o' AYTC yield to (first) call 至通知赎回时收益
5 |4 c- N/ y8 sYTM yield to maturity 全期收益,到期收益
0 {& B2 [2 @9 ~0 {: r9 a# @1 m$ X$ t3 @1 q8 z
% f7 }: t. X8 ^6 o' s# ?6 i5 ~6 a1 o8 ]/ x) z
6 B; B6 V* C8 }0 s- o
' X; G# U$ ^% r+ m8 o+ z5 ]' K
z zero; zone 零;区
9 Q0 [. C" o) v" ^ZBA zero bracket amount 零基数预算法
* @5 E. Y; t. A8 C4 o: dZBB zero-based budgeting 零基数预算法,免税金额,免征点
/ g& p& B. g( | n+ b9 NZDD zero defect program 无缺陷计划
: A; Y9 _+ [9 m0 UZIP code 邮政编码
/ T$ g" t8 f( I$ aZ. P. G. zero population growth 人口零增长
* w, |3 U3 d% S& s0 NZR zero coupon issue 零息发行
+ P+ Z8 S9 W6 a f# c9 x! l7 ^zswk this week 本周 - y: u4 s) z+ T" n5 V- a
ZT zone time 区时 . @/ n4 a, Q3 }) A
Z-Time Zebra time=GMT 格林威治时间 |
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