(A)
A.A.R = against all risks 擔保全險，一切險
A.B.No. = Accepted Bill Number 進口到單編號
A/C = Account 賬號
AC. = Acceptance 承兌
acc = acceptance,accepted 承兌，承諾
a/c.A/C = account 帳，帳戶
ackmt = acknowledgement 承認，收條[/color]
a/d = after date 出票后限期付款(票據(jù))
ad.advt. = advertisement 廣告
adv. = advice 通知(書)
ad val. = Ad valorem(according to value) 從價稅
A.F.B. = Air Freight Bill 航空提單
Agt. = Agent 代理商
AI = first class 一級
AM = Amendment 修改書
A.M.T. = Air Mail Transfer 信匯
Amt. = Amount 額，金額
A.N. = arrival notice 到貨通知
A.P. = account payable 應付賬款
A/P = Authority to Purchase 委托購買
a.p. = additional premiun 附加保險費
A.R. = Account Receivable 應收款
Art. = Article 條款，項
A/S = account sales 銷貨清單
a/s = after sight 見票后限期付款
asstd. = Assorted 各色俱備的
att,.attn. = attention 注意
av.,a/v = average 平均，海損
a/v = a vista (at sight) 見票即付
(D)
DD/A =documents against acceptance, 承兌后交付單
= documents for acceptance,= documents attached, 備承兌單據(jù)
= deposit account 存款賬號
d/a = days after acceptance 承兌后……日付款
D.A. = Debit advice 付款報單
D/D,D. = Demand draft,documentary draft 即期匯票，跟單匯票
d/d = day’s date (days after date) 出票后……日付款
d.f.,d.fet. = dead freight 空載運費(船)
Disc. = Discount 貼現(xiàn)；折扣
DLT = Day Letter Telegram 書信電
D/N = debit note 借方通知
D/O = delivery order 卸貨通知書
D/P = documents against payment 付款后交付單據(jù)
Dr. = debit debter 借方，債務人
d/s. = days’ sight 見票后……日付款
DV = Dividends 股利
(E)
Eea. = each 每，各
e.e.E.E. = error excepted 錯誤除外
E/B = Export-Import Bank 進出口銀行(美國)
enc.,encl.= enclosure 附件
E.& O.E. = errors and omissions excepted 錯誤或遺漏不在此限
ETA = estimated time of arrival 預定到達日期
ex. = example,executive,exchange,extract 例子，執(zhí)行官，外匯交換，摘要
Exp. = Export 出口
(F)
f.a.q.=fair average quality 良好平均品質(zhì)
f.a.s.=free alongside ship 船邊交貨價
F.B.E.=foreign bill of exchange 國外匯票
f.c.l.=full container load 整個集裝箱裝滿
f.d.free discharge 卸貨船方不負責
F.& D.=Freight and Demurrage 運費及延裝費
f.i.=free in 裝貨船方步負責
f.i.o.=free in and out 裝卸貨船方均不負責
f.i.o.=free in out stowed and trimming 裝卸堆儲平倉船方均不負責
f.o.=free out 卸貨船方不負責
f.o.,f/o=firm offer 規(guī)定時限的報價
f.o.b.=free on board 船上交貨價
f.o.c.=free of charge免費
F.O.I.=free of Interest 免息
f.o.r.=free on rail,free on road 火車上交貨價
f.o.s.=free on steamer 輪船上交貨價
f.o.t.=free on truck 卡車上交貨價
f.p.a.=free of particular average 單獨海損不保
fr.f=franc,from,free 法郎，從，自由
FX=Foreign Exchange 外匯
(G)
Gg=good,goods,gramme 佳，貨物，一克
G/A=general average 共同海損
GATT=General Agreement on Tariffs and Trade 關稅貿(mào)易總協(xié)定
gm.=gramme 一克
g.m.b.=good merchantable brand品質(zhì)良好適合買賣之貨品
g.m.q.=good merchantable quality良好可售品質(zhì)
G/N=Guarantee of Notes 承諾保證
g.s.w.=gross shipping weight 運輸總重量
gr.wt.=gross weight 毛重
(I)
IIATA=International Air Transport Association 國際航空運輸協(xié)會
IBRD=International Bank Reconstruction and Development 國際復興開發(fā)銀行
I/C=Inward Collection 進口托收
ICC=International Chamber of Commerce 國際商會
IMO=International Money Orders 國際匯票
Imp=Import 進口
IN=Interest 利息
IMF=International Monetary Fund 國際貨幣基金
inst.=instant(this month) 本月
int.=interest 利息
Inv.=Invoice 發(fā)票
IOU=I owe you 借據(jù)
I/P=Insurance Policy 保險單
I/R=Inward Remittance 匯入?yún)R款
ISIC=International Standard Industrial Classification 國際行業(yè)標準分類
it.=item 項目
(K)
Kk.=karat(carat) 卡拉(純金含有度)
kg.=keg,kilogramme笑，公斤
K.W.=Kilo Watt 千瓦
(L)
LL/A=Letter of Authorization 授權(quán)書
lbs.=pounds 磅
L/C=Letter of Credit 信用證
L/H=General Letter of Hypothecation 質(zhì)押權(quán)利總股定書
L/I=Letter of Indemnity賠償保證書
L/G=Letter of Guarantee 保證函
l.t.=long ton 長噸(2,240磅)
L/T=Letter Telegram 書信電報
Ltd.=Limited 有限責任
L/U=Letter of Undertaking 承諾書
(M)
Mm.=mile,metre,mark,month,minute,meridian(noon)哩，公尺，記號，月，分，中午
m/d=month after date 出票后……月付款
memo.=memorandum 備忘錄
M.I.P.=marine insurance policy 海上保險單
misc.=miscellaneous雜項
M/L=more or less增或減
M/N=Minimum最低額
MO=Money Order撥款單，匯款單，匯票
m/s=months after sight見票后……月付款
m.s.=mail steamer,mail transfer油船，輪船
M.T.=metric ton,mail transfer公噸，信匯
M/T=Mail Transfer信匯
m.v.=motor vessel輪船
MNC=multi-national corporation跨國公司
(N)
NN.B.=Nota Bene(take notice)注意
NO.=number號碼
n/p=non-payment拒付
Nt.Wt=Net Weight凈重
(O)
O.=Order定單，定貨
O.B/L=Order bill of lading指示式提單
O.C.P.=Overland Common Point通常陸上運輸可到達地點
O/C=Outward Collection出口托收
OD.=Overdraft透支
O/d=overdraft,on demand透支，要求即付款（票據(jù)）
O/No.=order number定單編號
o.p.=open policy預約保單
O/R=Outward Remittance匯出匯款
ORT=ordinary telegram尋常電報
o/s=on sale,out of stock廉售，無存貨
O/S=old style老式
o.t.=old term舊條件
oz=ounce盎斯
(P)
PP/A，p/a=particular average單獨海損
pa=power of attorney委任狀
=private account私人賬戶
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分損
P.&I.=Protection and Indemnity意外險
P.&L.=profit and loss益損
P.M.O.=postal money order郵政匯票
P/N=promissory note本票
P.O.B.=postal office box郵政信箱
p.o.d.=payment on delivery交貨時付款
P.O.D.=Pay on Delivery發(fā)貨付款
P/O=Payment Order支付命令
P/R=parcel receipt郵包收據(jù)
prox.=proximo(next month)下月
PS.=postscript再啟
pt.=pint品脫
P.T.O.=please turn over請看里面
PTL=private tieline service電報專線業(yè)務
(Q)
Qqlty=quality品質(zhì)
qr=quarter四分之一
qty=quantity數(shù)量
quotn=quotation報價單
qy=quay碼頭
(R)
recd=received收訖
recpt=receipt收據(jù)
ref.=reference參考，關于
RFWD=rain,fresh water damage雨水及淡水險
remit.=remittance匯款
r.m.=ready money,readymade備用金，現(xiàn)成的
RM=Remittance匯款
R.O.=remittance Order匯款委托書
R.P.=reply paid,returnof post郵下或電費預付，請即會示
rt.=rate率
(S)
SS.A.=-Statement of Account賬單
s.a.=subject to approval以承認(贊成，批準)為條件
S/C=sale contract售貨合同
S/D=sight draft即期匯票
S/D=sea damage海水損害
SD.=Sundries雜項
SE.=Securities抵押品
S/N=shipping note裝運通知
S.O.s.o.=shipping order,seller’s option裝船通知書，賣方有權(quán)選擇
S/S,s/s,ss,s.s=steamship輪船
s.t.=short ton短噸
(T)
T/A=telegraphic address電報掛號
tgm=telegram電報
T.L.O.=total loss only只擔保全損(分損不賠)
T.M.O.=telegraphic money order電報匯款
T.R.=trust receipt信托收據(jù)
T.T.=telegraphic transfer電匯
TPND=theft,pilferage and nondelivery盜竊遺失條款
Uult.=ultimo(last month)上月
u/w=underwriter保險業(yè)者
(V)
voy.=voyage航次
V.V.=Vice Versa反之亦然
(W)
w.a.=with average水漬險(單獨海損賠償)
war=with risk擔保一切險
W/B=way bill warehouse book貨運單，倉庫簿
wgt=weight重量
whf=wharf碼頭
W/M=weight or measurement重量或容量
w.p.a.=with particular average單獨海損賠償
W.R.=War Risk戰(zhàn)爭險
W.R.=warehouse receipt倉單
wt=weight重量
(X)
x.d.=ex dividend除息
XX=good quality良好品質(zhì)
XXX=very good quality甚佳品質(zhì)
XXXX=best quality最佳品質(zhì)
(Y)
yd.=yard碼
yr.=your,year你的，年
(Z)
Z=Zone地區(qū)，地帶
ZCL=Zone for free Commercial自由貿(mào)易區(qū)
好文章，謝謝樓主的分享
