■新譯通翻譯公司

AAA 　 最佳等級
abs. abstract 摘要
a/c, A/C account 帳戶(hù)、帳目
a/c, A/C account current 往來(lái)帳戶(hù)、活期存款帳戶(hù)
A&C addenda and corrigenda 補遺和勘誤
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應計利息
Acct. account 帳戶(hù)、帳目
Acct. accountant 會(huì )計師、會(huì )計員
Acct. accounting 會(huì )計、會(huì )計學(xué)
Acct.No. account number 帳戶(hù)編號、帳號
Acct.Tit. account title 帳戶(hù)名稱(chēng)、會(huì )計科目
ACN air consignment 航空托運單
a/c no. account number 帳戶(hù)編號、帳號
Acpt. acceptance or accepted 承兌
A/CS Pay. accounts payable 應付帳款
A/CS Rec. accounts receivable 應收帳款
ACT advance corporation tax 預扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
A.C.V actual cash value 實(shí)際現金價(jià)值
a.d., a/d after date 開(kāi)票后、出票后
ADRS asset depreciation range system 固定資產(chǎn)分組折舊法
Adv. advance 預付款
ad.val.,A/V ad valorem to (according value)

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

全險
Arr. arrivals, arrived 到貨、到船
A/S, a/s after sight 見(jiàn)票即付
A/S，acc/s account sales 承銷(xiāo)帳、承銷(xiāo)清單，售貨清單
ASAP as soon as possible 盡快
ASR acceptance summary report 驗收總結報告
ass. assessment 估征、征稅
assimt. assignment 轉讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢(qián)
ATM Automatic Teller Machine 自動(dòng)取款機（柜員機) 

ATS automated trade system 自動(dòng)交易系統
ATS automatic transfer service 自動(dòng)轉移服務(wù)
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣(mài)
Aud. auditor 審計員、審計師
Av. average 平均值
a.w. all wool 純羊毛
A/W air waybill 空運提單
A/W actual weight 實(shí)際重量
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產(chǎn)、倒閉
Bat battery 電池
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B/B bill bought 買(mǎi)入票據、買(mǎi)入匯票
b&b bed & breakfast 住宿費和早餐費
b.c. blind copy 密送的副本
BC buyer credit 買(mǎi)方信貸
B/C bills for collection 托收匯票
B.C. bank clearing 銀行清算
b/d brought down 轉下頁(yè)
Bd. bond 債券
B/D bills discounted 已貼現票據
B/D bank draft 銀行匯票
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
B/E bill of entry 報關(guān)單
b.e., B/E bill of exchange 匯票
BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)
b/f brought forward 承前
BF bonded factory 保稅工廠(chǎng)
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保稅貨物
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國際清算銀行
bit binary digit 兩位數
Bk. bank 銀行
Bk. book 帳冊
b.l., B/L bill of lading 提貨單
B/L original bill of lading original 提貨單正本
bldg. building 大廈
BMP bank master policy 銀行統一保險
BN bank note 鈔票
BO branch office 分支營(yíng)業(yè)處
BO buyer’s option 買(mǎi)者選擇交割期的遠期合同
BOM beginning of month 月初
b.o.m. bill of materials 用料清單
BOO build-operate-own 建造—運營(yíng)—擁有
BOOM build-operate-own-maintain 建造—運營(yíng)—擁有—維護
BOOT build-operate-own- transfer 建造—運營(yíng)—擁有—轉讓
b.o.p. balance of payments 收支差額
BOT balance of trade 貿易余額
BOY beginning of year 年初
b.p., B/P bills payable 應付票據
Br. branch 分支機構
BR bank rate 銀行貼現率
b.r., B/R bills receivable 應收票據
Brok. broker or brokerage 經(jīng)紀人或經(jīng)紀人傭金
b.s., BS, B/S balance sheet 資產(chǎn)負債表
B/S bill of sales 賣(mài)據、出貨單
B share B share B 股
B.T.T. bank telegraphic transfer 銀行電匯
BV book value 票面價(jià)值
c. cents 分
C cash; coupon; currency 現金、息票、通貨
C centigrade 攝氏（溫度) 

C. A. chartered accountant; chief accountant 特許會(huì )計師、主任（主管)

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

?累積優(yōu)先（股) 

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

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

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

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

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

?雙重所得稅（免征) 

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

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

; Doll(s)

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

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

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

?見(jiàn)票后.......日(付款) 

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

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

?歐洲自由貿易區（協(xié)會(huì )) 

EGM Extraordinary Genaral Meeting 特別股東大會(huì )
EIB Export-Import Bank 進(jìn)出口銀行
EIL WB Economic Integration Loan 世界銀行經(jīng)濟一體化貸款
EL export license 出口許可證
ELI extra low impurity 極少雜質(zhì)
EMF European Monetary Fund 歐洲貨幣基金
EMIP equivalent mean investment period 等值平均投資期
EMP end-of month payment 月末付款
EMP European main ports 歐洲主要港口
EMS European Monetary System 歐洲貨幣體系
EMS express mail service 郵政特快專(zhuān)遞
EMU European Monetary Union 歐洲貨幣聯(lián)盟
enc enclosed 停業(yè)
encl(s)

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

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

?免費送貨
F. A. F. free at factory 工廠(chǎng)交貨
FAIA Fellow of the Association of International Accountants 國際會(huì )計協(xié)會(huì )會(huì )員
F. A. Q fair average quality （貨品)

中等平均質(zhì)量
F. A. S. free alongside ship 發(fā)運地船邊交貨價(jià)
FASB Financial Accounting Standards Boards 財務(wù)會(huì )計標準委員會(huì )
FAT fixed asset transfer 固定資產(chǎn)轉移
FAT factory acceptance test 工廠(chǎng)驗收試驗
FB foreign bank 外國銀行
F. B. E. foreign bill of exchange 外國匯票
F. C. fixed capital 固定資本
F. C. fixed charges 固定費用
F. C. future contract 遠期合同
fc. franc 法郎
FCA Fellow of the Institute of Chartered Accountants 特許會(huì )計師學(xué)會(huì )會(huì )員
FCG foreign currency guarantee 外幣擔保
FCL full container load 整貨柜裝載
FCL/LCL full container load/less (than)

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

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

?financial statement 財務(wù)報表
fin.yr. financial year 財政年度
FINA following items not available 以下項目不可獲得
FIO free in and out 自由進(jìn)出
F. I. T free of income tax 免交所得稅
fl. florin 盾
FLG finance lease guarantee 金融租賃擔保
flt. flat 無(wú)利息
FMV fair market value 合理市價(jià)
FO free out 包括卸貨費在內的運費
fo. folio 對折、頁(yè)碼
FOB free on board （啟運港)

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

機場(chǎng)交貨（價(jià)) 

FOBST free on board stowed and trimming 包括清理及平倉的離岸價(jià)格
F.O.C. free of charge 免費
FOCUS Financial and Operations Combined Uniform Single Report 財務(wù)經(jīng)營(yíng)綜合報告
FOK fill or kill 要么買(mǎi)進(jìn)或賣(mài)出，要么取消
FOR free on rail (or road)

?鐵路或（公路)

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

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

火車(chē)上交貨（價(jià)) 

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

?contract 遠期合約
F.X. foreign exchange 外匯
FX broker foreign exchange broker 外匯經(jīng)紀人
fxd fixed 固定的
FXRN fixed rate note 定息票據
FY fiscal year (financial year)

?財政（務(wù))

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

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

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

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

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

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

?in transit. 在(運輸)

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

?joint account 聯(lián)合（共管)

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

（證券)

上市
L., (Led.)

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

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

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

貨
L/F ledger folio 分類(lèi)帳頁(yè)數
LG letter of guarantee 保函
Li. liability 負債
LI letter of interest (intent)

?意向書(shū)
lifo (LIFO)

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

?life insurance policy 人壽保險單
LIRCs low interest rate currencies 低利率貨幣
L/M list of materials 材料清單
LMT local mean time 當地標準時(shí)間
LRP limited recourse project 有限追索項目
LRPF limited recourse project financing 有限追索項目融資
i. s. lump sum 一次付款總額
i. s. t. local standard time 當地標準時(shí)間
LT long term 長(cháng)期
Ltd. limited 有限（公司)

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

?memorandum of deposit 存款(放)

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

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

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

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

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