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(A)
A.A.R = against all risks 担保全险，一切险
A.B.No. = Accepted Bill Number 进口到单编号
A/C = Account 账号
AC. = Acceptance 承兑
acc = acceptance,accepted 承兑，承诺
a/c.A/C = account 帐，帐户
ackmt = acknowledgement 承认，收条</font>
a/d = after date 出票后限期付款(票据)
ad.advt. = advertisement 广告
adv. = advice 通知(书)
ad val. = Ad valorem(according to value) 从价税
A.F.B. = Air Freight Bill 航空提单
Agt. = Agent 代理商
AI = first class 一级
AM = Amendment 修改书
A.M.T. = Air Mail Transfer 信汇
Amt. = Amount 额，金额
A.N. = arrival notice 到货通知
A.P. = account payable 应付账款
A/P = Authority to Purchase 委托购买
a.p. = additional premiun 附加保险费
A.R. = Account Receivable 应收款
Art. = Article 条款，项
A/S = account sales 销货清单
a/s = after sight 见票后限期付款
asstd. = Assorted 各色俱备的
att,.attn. = attention 注意
av.,a/v = average 平均，海损
a/v = a vista (at sight) 见票即付
(D)
DD/A =documents against acceptance, 承兑后交付单
= documents for acceptance,= documents attached, 备承兑单据
= deposit account 存款账号
d/a = days after acceptance 承兑后……日付款
D.A. = Debit advice 付款报单
D/D,D. = Demand draft,documentary draft 即期汇票，跟单汇票
d/d = day’s date (days after date) 出票后……日付款
d.f.,d.fet. = dead freight 空载运费(船)
Disc. = Discount 贴现；折扣
DLT = Day Letter Telegram 书信电
D/N = debit note 借方通知
D/O = delivery order 卸货通知书
D/P = documents against payment 付款后交付单据
Dr. = debit debter 借方，债务人
d/s. = days’ sight 见票后……日付款
DV = Dividends 股利
(E)
Eea. = each 每，各
e.e.E.E. = error excepted 错误除外
E/B = Export-Import Bank 进出口银行(美国)
enc.,encl.= enclosure 附件
E.& O.E. = errors and omissions excepted 错误或遗漏不在此限
ETA = estimated time of arrival 预定到达日期
ex. = example,executive,exchange,extract 例子，执行官，外汇交换，摘要
Exp. = Export 出口
(f)
f.a.q.=fair average quality 良好平均品质
f.a.s.=free alongside ship 船边交货价
f.b.e.=foreign bill of exchange 国外汇票
f.c.l.=full container load 整个集装箱装满
f.d.free discharge 卸货船方不负责
F.& d.=Freight and Demurrage 运费及延装费
f.i.=free in 装货船方步负责
f.i.o.=free in and out 装卸货船方均不负责
f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均不负责
f.o.=free out 卸货船方不负责
f.o.,f/o=firm offer 规定时限的报价
f.o.b.=free on board 船上交货价
f.o.c.=free of charge免费
f.o.i.=free of Interest 免息
f.o.r.=free on rail,free on road 火车上交货价
f.o.s.=free on steamer 轮船上交货价
f.o.t.=free on truck 卡车上交货价
f.p.a.=free of particular average 单独海损不保
fr.f=franc,from,free 法郎，从，自由
fx=Foreign Exchange 外汇
(g)
gg=good,goods,gramme 佳，货物，一克
g/a=general average 共同海损
gatt=General Agreement on Tariffs and Trade 关税贸易总协定
gm.=gramme 一克
g.m.b.=good merchantable brand品质良好适合买卖之货品
g.m.q.=good merchantable quality良好可售品质
g/n=Guarantee of Notes 承诺保证
g.s.w.=gross shipping weight 运输总重量
gr.wt.=gross weight 毛重
(i)
iiata=International Air Transport Association 国际航空运输协会
ibrd=International Bank Reconstruction and Development 国际复兴开发银行
i/c=Inward Collection 进口托收
icc=International Chamber of Commerce 国际商会
imo=International Money Orders 国际汇票
imp=Import 进口
in=Interest 利息
imf=International Monetary Fund 国际货币基金
inst.=instant(this month) 本月
int.=interest 利息
inv.=Invoice 发票
iou=I owe you 借据
i/p=Insurance Policy 保险单
i/r=Inward Remittance 汇入汇款
isic=International Standard Industrial Classification 国际行业标准分类
it.=item 项目
(k)
kk.=karat(carat) 卡拉(纯金含有度)
kg.=keg,kilogramme笑，公斤
k.w.=Kilo Watt 千瓦
(l)
ll/a=Letter of Authorization 授权书
lbs.=pounds 磅
l/c=Letter of Credit 信用证
l/h=General Letter of Hypothecation 质押权利总股定书
l/i=Letter of indemnity赔偿保证书
l/g=Letter of Guarantee 保证函
l.t.=long ton 长吨(2,240磅)
l/t=Letter Telegram 书信电报
ltd.=Limited 有限责任
l/u=Letter of Undertaking 承诺书
(m)
mm.=mile,metre,mark,month,minute,meridian(noon)哩，公尺，记号，月，分，中午
m/d=month after date 出票后……月付款
memo.=memorandum 备忘录
m.i.p.=marine insurance policy 海上保险单
misc.=miscellaneous杂项
m/l=more or less增或减
m/n=Minimum最低额
mo=Money order拨款单，汇款单，汇票
m/s=months after sight见票后……月付款
m.s.=mail steamer,mail transfer油船，轮船
m.t.=metric ton,mail transfer公吨，信汇
m/t=Mail transfer信汇
m.v.=motor vessel轮船
mnc=multi-national corporation跨国公司
(n)
nn.b.=Nota Bene(take notice)注意
no.=number号码
n/p=non-payment拒付
nt.wt=Net weight净重
(o)
o.=Order定单，定货
o.b/l=Order bill of lading指示式提单
o.c.p.=Overland Common point通常陆上运输可到达地点
o/c=Outward collection出口托收
od.=Overdraft透支
o/d=overdraft,on demand透支，要求即付款（票据）
o/no.=order number定单编号
o.p.=open policy预约保单
o/r=Outward remittance汇出汇款
ort=ordinary telegram寻常电报
o/s=on sale,out of stock廉售，无存货
o/s=old style老式
o.t.=old term旧条件
oz=ounce盎斯
(p)
pp/a，p/a=particular average单独海损
pa=power of attorney委任状
=private account私人账户
p.a.=per annum(by the year)每年
p.c.=per cent,petty cash百分比，零用金
p.l.=partial loss分损
p.&i.=Protection and indemnity意外险
p.&l.=profit and loss益损
p.m.o.=postal money order邮政汇票
p/n=promissory note本票
p.o.b.=postal office box邮政信箱
p.o.d.=payment on delivery交货时付款
p.o.d.=Pay on delivery发货付款
p/o=Payment order支付命令
p/r=parcel receipt邮包收据
prox.=proximo(next month)下月
ps.=postscript再启
pt.=pint品脱
p.t.o.=please turn over请看里面
ptl=private tieline service电报专线业务
(q)
qqlty=quality品质
qr=quarter四分之一
qty=quantity数量
quotn=quotation报价单
qy=quay码头
(r)
recd=received收讫
recpt=receipt收据
ref.=reference参考，关于
rfwd=rain,fresh water damage雨水及淡水险
remit.=remittance汇款
r.m.=ready money,readymade备用金，现成的
rm=Remittance汇款
r.o.=remittance order汇款委托书
r.p.=reply paid,returnof post邮下或电费预付，请即会示
rt.=rate率
(s)
ss.a.=-Statement of account账单
s.a.=subject to approval以承认(赞成，批准)为条件
s/c=sale contract售货合同
s/d=sight draft即期汇票
s/d=sea damage海水损害
sd.=Sundries杂项
se.=Securities抵押品
s/n=shipping note装运通知
s.o.s.o.=shipping order,seller’s option装船通知书，卖方有权选择
s/s,s/s,ss,s.s=steamship轮船
s.t.=short ton短吨
(t)
t/a=telegraphic address电报挂号
tgm=telegram电报
t.l.o.=total loss only只担保全损(分损不赔)
t.m.o.=telegraphic money order电报汇款
t.r.=trust receipt信托收据
t.t.=telegraphic transfer电汇
tpnd=theft,pilferage and nondelivery盗窃遗失条款
uult.=ultimo(last month)上月
u/w=underwriter保险业者
(v)
voy.=voyage航次
v.v.=Vice Versa反之亦然
(w)
w.a.=with average水渍险(单独海损赔偿)
war=with risk担保一切险
w/b=way bill warehouse book货运单，仓库簿
wgt=weight重量
whf=wharf码头
w/m=weight or measurement重量或容量
w.p.a.=with particular average单独海损赔偿
w.r.=War risk战争险
w.r.=warehouse receipt仓单
wt=weight重量
(x)
x.d.=ex dividend除息
xx=good quality良好品质
xxx=very good quality甚佳品质
xxxx=best quality最佳品质
(y)
yd.=yard码
yr.=your,year你的，年
(z)
z=Zone地区，地带
zcl=Zone for free Commercial自由贸易区
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