a accepted 承兑
AA Auditing Administration （中国）审计署
AAA 最佳等级
abs. abstract 摘要
a/c, A/C account 帐户、帐目
a/c, A/C account current 往来帐户、活期存款帐户
A&C addenda and corrigenda 补遗和勘误
Acc. acceptance or accepted 承兑
Accrd. Int accrued interest 应计利息
Acct. account 帐户、帐目
Acct. ccountant 会计师、会计员
Acct. accounting 会计、会计学
Acct.No. account number 帐户编号、帐号
Acct.Tit. account title 帐户名称、会计科目
ACN air consignment 航空托运单
a/c no. account number 帐户编号、帐号
Acpt. acceptance or accepted 承兑
A/CS Pay. accounts payable 应付帐款
A/CS Rec. accounts receivable 应收帐款
ACT advance corporation tax 预扣公司税
TSP Total Suspended Particle 总空中悬浮物（污染指标）
TST test 检查，检测
TT Testamentary Trust 遗嘱信托
TT, T/T telegraphic transfer 电汇
T.T.B. telegraphic transfer bought 买入电汇
T.T.S. telegraphic transfer sold 卖出电汇
TTY teletypewriter 电报打字员
TU Trade Union 工会，职工协会
Tue, Tues Tuesday 星期二
TV terminal value; television 最终价值；电视
TW transit warehouse 转口仓库
TWI training within industry 业内训练
txt. text 课文，电文，正文
Ty. territory 领土，（推销员的）推销区域
T&E Card travel and entertainment card 旅行和娱乐信用卡
T&H temperature and humidity 温度和湿度
T&M time and material 时间和材料
T/C time charter 定期租船，计时租船
t/km ton kilometer 顿/千米
TOP Trade Opportunities Program （美国）贸易机会计划
T.O.P. turn over, please 请翻转
TPM total productive maintenance总生产维修（护）制
TPND theft, pilerage, and non-delivery 偷窃及不能送达险
tpo telephoto 电传照片，传真
TQ tariff quota 关税配额
T.Q., t.q. tale quale （拉丁）按现状，现状条件
TQC total quality control 全面质量控制
TR telegram restante; trust receipt 留交电报；信托收据
T.R. tons registered （船舶）注册吨位
Tr. transfer 过户，转让
traditio symbolia （拉丁）象征性交费
Tranche CD certificate of deposit 份额存单
trans translated 译本
treas treasurer 会计，出纳，库管，司库
Trip. triplicate 一式三份中的一份
Triple A 3A 3A级，最佳债券评级
TRS terminal receiving system 港外待运仓收货制度
TRT Trademark Registration Treaty 商标注册条约
t.f. till forbid 直到取消为止
tgm. telegram 电报
three T’s type, terms, technique 交易三要素，即交易类型，交易条件，销售技术
thro., thru. through 经由，通过
Thu. Thursday 星期四
TIP to insure promptness 确保迅速
TIR carnet Transports Internationaux Routier （法国）国际公路运输证
tks. thanks 致谢，感谢
tkt ticket 票
TL time loan; total loss; trade-last 定期贷款；总损失；最后交易
TLO, T.L.O. total loss only=free from/of all average 全损赔偿险
TLX telex=teleprinter/teletypewriter exchange 电传
TM trademark 商标
TM telegram with multiple addresses 分送电报
TMA Terminal Market Association 最终市场协会
TMO telegraph money order 电汇单
TN treasury note 国库券
TNC transnational/multinational company 跨国公司
TOD time of delivery 发货时间
Tonn. tonnage 吨位（数）
TC telegraph collation 校对电报
T.C. traveler’s check 旅行支票TCI trade credit insurance 贸易信用保险
TCIC technical credit insurance consultants 技术信用保险顾问
TCM traditional Chinese medicine 中国传统医学，中医
TD time deposit 定期存款
TD Treasury Department （美国）财政部
TDA Trade Development Authority 贸易发展当局
TDC technical development corporation 技术开发公司
TDC Trade Development Council （香港）贸易发展局
TDR Treasury Deposit Receipt 国库券存据
Tech technical 技术的
Tel. telephone number 电话号码
telecom telecommunications 通讯
temp temperature; temporary (secretary) 温度；临时（秘书）
TESSA Tax Exempt Special Savings Account 免税特别储蓄帐户
TEU twenty-foot-equipment unit （货柜、集装箱）20英尺当量单位
TF trade finance 贸易融资
t time; temperature 时间；温度
T. ton; tare 吨；包装重量，皮重
TA telegraphic address=cable address 电报挂号
TA total asset 全部资产，资产
TA trade acceptance 商业承兑票据
TA transfer agent 过户转账代理人
TAB tax anticipation bill （美国）预期抵税国库券
TACPF tied aid capital projects fund 援助联系的资本项目基金
TAF tied aid financing 援助性融资
TAL traffic and accident loss （保险）交通和意外事故损失
TAT truck-air-truck 陆空联运
TB treasury bond, treasury bill 国库券，国库债券
T.B. trial balance 试算表
t.b.a. to be advised; to be agreed; to be announced; to be arranged 待通知；待同意；待宣布；待安排
t.b.d. to be determined 待（决定）
TBD policy to be declared policy 预保单，待报保险单
TBL through bill of lading 联运提单，直达提单
TBV trust borrower vehicle 信托借款人工具（公司）
TBW Thompson Bankwatch, a rating agent 托马逊银行评估公司
TC tariff circular 关税通报
SPF spare parts financing 零部件融资
SPQR small profits, quick returns 薄利多销
SPS special purpose securities 特设证券
Sq. square 平方；结清
SRM standard repair manual 标准维修手册
SRP Salary Reduction Plan 薪水折扣计划
SRT Spousal Remainder Trust 配偶幸存者信托
ss semis, one half 一半
SS social security 社会福利
ST short term 短期
ST special treatment (listed stock) 特别措施（对有问题的上市股票）
St. Dft. sight draft 即期汇票
STB special tax bond 特别税债务
STIP short-term insurance policy 短期保险单
sub subscription; substitute 订阅，签署，捐助；代替
Sun Sunday 星期日
sund. sundries 杂货，杂费
sup. supply 供应，供货
SIC Standard Industrial Classification 标准产业分类
SIP structured insurance products 结构保险产品
SITC Standard International Trade Classification 国际贸易标准分类
sk sack 袋，包
SKD separate knock-known 部分散件
SLC standby LC 备用信用证
SMA special miscellaneous account 特别杂项账户
SMEs small and medium-sized enterprises 中小型企业
SMI Swiss Market Index 瑞士市场指数
SML security market line 证券市场线
SMTP supplemental medium term policy 辅助中期保险
SN stock number 股票编号
Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了
SOE state-owned enterprises 国有企业
SOF State Ownership Fund 国家所有权基金
sola sola bill, sola draft, sola of exchange （拉丁）单张汇票
sov. sovereign 金镑=20先令
SOYD sum of the year’s digits method 年数加总折旧法
spec. specification 规格；尺寸
SEA Single European Act 《单一欧洲法案》
SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施
SEATO Southeast Asia Treaty Organization 东南亚公约组织SPF spare parts financing 零部件融资
SPQR small profits, quick returns 薄利多销
SPS special purpose securities 特设证券
Sq. square 平方；结清
SRM standard repair manual 标准维修手册
SRP Salary Reduction Plan 薪水折扣计划
SRT Spousal Remainder Trust 配偶幸存者信托
ss semis, one half 一半
SS social security 社会福利
ST short term 短期
ST special treatment (listed stock) 特别措施（对有问题的上市股票）
St. Dft. sight draft 即期汇票
STB special tax bond 特别税债务
STIP short-term insurance policy 短期保险单
sub subscription; substitute 订阅，签署，捐助；代替
Sun Sunday 星期日
sund. sundries 杂货，杂费
sup. supply 供应，供货
SIC Standard Industrial Classification 标准产业分类
SIP structured insurance products 结构保险产品
SITC Standard International Trade Classification 国际贸易标准分类
sk sack 袋，包
SKD separate knock-known 部分散件
SLC standby LC 备用信用证
SMA special miscellaneous account 特别杂项账户
SMEs small and medium-sized enterprises 中小型企业
SMI Swiss Market Index 瑞士市场指数
SML security market line 证券市场线
SMTP supplemental medium term policy 辅助中期保险
SN stock number 股票编号
Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了
SOE state-owned enterprises 国有企业
SOF State Ownership Fund 国家所有权基金
sola sola bill, sola draft, sola of exchange （拉丁）单张汇票
sov. sovereign 金镑=20先令
SOYD sum of the year’s digits method 年数加总折旧法
spec. specification 规格；尺寸
SEA Single European Act 《单一欧洲法案》
SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施
SEATO Southeast Asia Treaty Organization 东南亚公约组织
sec second(ary); secretary 第二，次级；秘书
sect. section 部分
Sen senator 参议院
Sept. September 九月
SET selective employment tax 单一税率工资税
sextuplicate （文件）一式六份中的一份
SEC special economic zone 经济特区
SF sinking fund 偿债基金
Sfr Swiss Frank 瑞士法郎
SFS Summary Financial Statements 财务报表概要
sgd. signed 已签署
SHEX Sundays and holidays excepted 星期日和假日除外
SHINC Sundays and holidays included 星期日和假日包括在内
shpd. shipped 已装运
shpg. shipping 正装运
shpt. shipment 装运，船货
SI Statutory Instrument; System of Units 有效立法；国际量制
SBLI Savings Bank Life Insurance 储蓄银行人寿保险
SBN Standard Book Number 标准图书号
SC sales contract 销售合同
sc scilicet namely 即
SC supplier credit 卖方信贷
SCF supplier credit finance 卖方信贷融资
Sch schilling （奥地利）先令
SCIRR special CIRR 特别商业参考利率
SCL security characteristic line 证券特征线
SCORE special claim on residual equity 对剩余财产净值的特别要求权
SD standard deduction 标准扣除额
SDB special district bond 特区债券
SDBL sight draft, bill of lading attached 即期汇票，附带提货单
SDH synchronous digital hierarchy 同步数字系统
SDR straight discount rate 直线贴现率
SDRs special drawing rights 特别提款权
SE shareholders’ equity 股东产权
SE Stock Exchange 股票交易所
SA semi-annual payment 半年支付
SA South Africa 南非
SAA special arbitrage account 特别套作账户
SAB special assessment bond 特别估价债券
sae stamped addressed envelope 已贴邮票、写好地址的信封
SAFE State Administration of Foreign Exchange 国家外汇管理局
SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局
SAP Statement of Auditing Procedure 《审计程序汇编》
SAR Special Administrative Region 特别行政区
SAS Statement of Auditing Standard 《审计准则汇编》
SASE self-addressed stamped envelope 邮资已付有回邮地址的信封
SAT (China) State Administration of Taxation （中国）国家税务局
SATCOM satellite communication 卫星通讯
SB short bill 短期国库券；短期汇票
SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行
SBC Swiss Bank Corp. 瑞士银行公司
SBIC Small Business Investment Corporation 小企业投资公司
SBIP small business insurance policy小型企业保险单
RPM resale price maintenance 零售价格维持措施（计划）
rpt. repeat 重复
RRP Reverse Repurchase Agreement 逆回购协议
RSL rate sensitive liability 利率敏感性债务
RSVP please reply 请回复
RT Royalty Trust 特权信托
RTM registered trade mark 注册商标
Rto ratio 比率
RTO round trip operation 往返作业
RTS rate of technical substitution 技术替代率
RTW right to work 工作权利
RUF revolving underwriting facility 循环式包销安排
RYL referring to your letter 参照你方来信
RYT referring to your telex 参照你方电传
S no option offered 无期权出售
S split or stock divided 拆股或股息
S signed 已签字
s second; shilling秒；第二；先令
REVOLVER revolving letter of credit 循环信用证
REWR read and write 读和写
RIEs recognized investment exchanges 认可的投资交易（所）
Rl roll 卷
RLB restricted license bank 有限制牌照银行
RM remittance 汇款
rm room 房间
RMB RENMINBI 人民币，中国货币
RMS Royal Mail Steamer 皇家邮轮
RMSD Royal Mail Special Delivery 皇家邮政专递
RMT Rail and Maritime Transport Union 铁路海运联盟
ROA return on asset 资产回报率
ROC return on capital 资本收益率
ROE return on equity 股本回报率
ROI return on investment 投资收益
ROP registered option principal 记名期权本金
ro-ro roll-on/roll-off vessel 滚装船
ROS return on sales 销售收益率
RPB Recognized Professional Body 认可职业（投资）机构
RPI retail price index 零售物价指数
R&T rail and truck 铁路及卡车运输
R&W rail and water 铁路及水路运输
R/A refer to acceptor 洽询（汇票）承兑人
R/D refer to drawer （银行）洽询出票人
RB regular budget 经常预算
RCA relative comparative advantage 相对比较优势
RCMM registered competitive market maker 注册的竞争市场自营商
rcvd. received 已收到
r.d. running days=consecutive days 连续日
RDTC registered deposit taking company 注册接受存款公司
Re. subject 主题
re. with reference to 关于
RECEIVED B/L received for shipment bill of lading 待装云提单
REER real effectiveexchange rate 实效汇率
ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递
REO real estate owned 拥有的不动产
REP import replacement 进口替代
REP Office representative office 代办处，代表处
REPO, repu, RP Repurchase Agreement 再回购协议
req. requisition 要货单，请求
q. quarto 四开，四开本
Q. quantity 数量
QB qualified buyers 合格的购买者
QC quality control 质量控制
QI quarterly index 季度指数
qr. quarter 四分之一，一刻钟
QT questioned trade 有问题交易
QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托
quad. quadruplicate 一式四份中的一份
quotn. quotation 报价
q.v. quod vide (which see) 参阅
q.y. query 查核
R option not traded 没有进行交易的期权
R. response; registered; return 答复；已注册；收益
r. rate; rupee; ruble 比率；卢比；卢布
RAD research and development 研究和开发
RAM diverse annuity mortgage 逆向年金抵押
RAN revenue anticipation note 收入预期债券
R&A rail and air 铁路及航空运输
R&D research and development 研究与开发
PF project finance 项目融资
PFD preferred stock 优先股
pk peck 配克（1/4蒲式耳）
PMO postal money order 邮政汇票
P.O.C. port of call 寄航港，停靠地
P.O.D. place of delivery 交货地点
P.O.D. port of destination; port of discharge 目的港；卸货港
P.O.R. payable on receipt 货到付款
P.P. payback period （投资的）回收期
P.P.I. policy proof of interest 凭保证单证明的保险利益
POE port of entry 报关港口
POP advertising point-of-purchase advertising 购物点广告
POR pay on return 收益
PR payment received 付款收讫
PS postscript 又及
PV par value; present value 面值；现
P&A professional and administrative 职业的和管理的
P&I clause protection and indemnity clause 保障与赔偿条款
P&L profit and loss 盈亏，损益
P/A payment of arrival 货到付款
P/C price catalog; price current 价格目录；现行价格
P/E price/earning 市盈率
P/H pier-to-house 从码头到仓库
P/N promissory note 期票，本票
P/P posted price (股票等)的牌价
PAC put and call 卖出和买入期权
pat. patent 专利
PAYE pay as you earn 所得税预扣法
PAYE pay as you enter 进入时支付
PBT profit before taxation 税前利润
pc piece; prices 片，块；价格
pcl. parcel 包裹
pd paid 已付
per pro. per procurationem （拉丁）由…代理
o. m. s. output per manshift 每人每班产量
O. P. old price 原价格
O. P. open policy 不定额保险单
opp opposite 对方
opt. optional 可选择的
ord. ordinary 普通的
OS out of stock 无现货
O/s outstanding 未清偿、未收回的
O. T. overtime 加班
OTC over-the -counter market 市场外交易市场
OVA overhead variance analysis 间接费用差异分析
OW offer wanted 寻购启示
OWE optimum working efficiency 最佳工作效率
oz ounce(s) 盎司
ozws. otherwise 否则
p penny; pence; per 便士；便士；每
P paid this year 该年（红利）已付
p. pint 品托（1/8加仑）
P.A. particular average; power of attorney 单独海损；委托书
P.A. personal account; private account 个人账户、私人账户
p.a., per ann. per annum 每年
OB other budgetary 其他预算
O. B. ordinary business 普通业务
O. B. (O/B) order book 订货簿
OB/OS index overbought/oversold index 超买超卖指数
OBV on-balance volume 持平数量法
o. c. over charge 收费过多
OC open cover 预约保险
o/d, o. d.,(O. D.) overdrawn 透支
OD overdraft 透支
O/d on demand 见票即付
O. E. (o. e. ) omission excepted 遗漏除外
O. F. ocean freight 海运费
OFC open for cover 预约保险
O. G. ordinary goods 中等品
O. G. L. Open General License 不限额进口许可证
OI original issue 原始发行
OII overseas investment insurance 海外投资保险
ok. all correct 全部正确
N. S. F. (NSF) no sufficient fund 存款不足
NSF check no sufficient fund check 存款不足支票
nt. wt. net weight 净重
NTA net tangible assets 有形资产净值
NTBs non-tariffs barriers 非关税壁垒
ntl no time lost 立即
NTS not to scale 不按比例
NU name unknown 无名
N. W. net worth 净值
NWC net working capital 净流动资本
NX not exceeding 不超过
N. Y. net yield 净收益
NZ$ New Zealand dollar 新西兰元
o order 订单
o. (O.) offer 发盘、报价
OA open account 赊帐、往来帐
o/a on account of 记入……帐户
o. a. overall 全面的、综合的
OAAS operational accounting and analysis system 经营会计分析制
NM no marks 无标记
N. N. no name 无签名
NNP net national product 国民生产净值
NO. (no.) number 编号、号数
no a/c no account 无此帐户
NOP net open position 净开头寸
NOW a/c negotiable order of withdrawal 可转让存单帐户
N/P net profit 净利
NP no protest 免作拒付证书
N. P. notes payable 应付票据
NPC nominal protection coefficient 名义保护系数
NPL non-performing loan 不良贷款
NPV method net present value method 净现值法
N. Q. A. net quick assets 速动资产净额
NQB no qualified bidders 无合格投标人
NR no rated （信用）未分等级
N/R no responsibility 无责任
N. R. notes receivable 应收票据
nego. negotiate 谈判
N. E. S. not elsewhere specified 未另作说明
net. p. net proceeds 净收入
N/F no fund 无存款
NFD no fixed date 无固定日期
NFS not for sale 非卖品
N. G. net gain 纯收益
NH not held 不追索委托
N. I. net income 净收益
N. I. net interest 净利息
NIAT net income after tax 税后净收益
NIFO next in, first out 次进先出法
nil nothing 无
NIM net interest margin 净息差
NIT negative income tax 负所得税
N. L. net loss 净损失
NL no load 无佣金
n. m. nautical mile 海里
n. net 净值
N. A. net assets 净资产
n. a not available 暂缺
N. A. non-acceptance 不承兑
NA not applicable 不可行
N. B. nota bene 注意
NC no charge 免费
N/C net capital 净资本
n. d. no date 无日期
N. D. net debt 净债务
n. d. non-delivery 未能到达
ND next day delivery 第二天交割
NDA net domestic asset 国内资产净值
N.E. net earnings 净收益
n. e. no effects 无效
n. e. not enough 不足
negb. negotiable 可转让的、可流通的
Neg. Inst., N. I. negotiable instruments 流通票据
MOS management operating system 经营管理制度
Mos. months 月
MP market price 市价
M/P months after payment 付款后……月
MPC marginal propensity to consume 边际消费倾向
Mrge.(mtg. ) mortgage 抵押
MRJ materials requisition journal 领料日记帐
MRO maintenance, repair and operation 维护、修理及操作
MRP manufacturer’s recommended price 厂商推荐价格
MRP material requirement planning 原料需求计划
MRP monthly report of progress 进度月报
MRR maintenance, repair and replace 维护、修理和替换
M/s months of sight 见票后…….月
msg message 留言
MT medium term 中期
M/T mail transfer 信汇
mthly monthly 每月
MTI medium-term insurance 中期保险
MTN medium-term note 中期票据
MTU metric unit 米制单位
mg milligram 毫克
M/I marine insurance 海险
micro one millionth part 百万分之一
min minimum 最低值、最小量
MIP monthly investment plan 月度投资计划
Mk mark 马克
mks. marks 商标
mkt. market 市场
MLR minimum lending rate 最低贷款利率
MLTG medium-and-long-term guarantee 中长期担保
M. M. money market 货币市场
mm millimeter 毫米
MMDA money market deposit account 货币市场存款帐户
MMI major market index 主要市场指数
MNC multinational corporation 跨（多）国公司
MNE multinational enterprise 跨国公司
MO (M. O.) money order 汇票
mo. month 月
M/C marginal credit 信贷限额
m/c metallic currency 金属货币
MCA mutual currency account 共同货币帐户
MCP mixed credit program 混合信贷计划
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）单
M. D. malicious damage 恶意损坏
mdse. merchandise 商品
MEI marginal efficiency of investment 投资的边际效率
mem. memorandum 备忘录
MERM multilateral exchange rate model 多边汇率模型
M. F. mutual funds 共同基金
MF mezzanine financing 过渡融资
mfg. manufacturing 制造的
MFN most favoured nations 最惠国
mfrs. manufacturers 制造商