【正文】 L.=profit and loss益損 .=postal money order郵政匯票 P/N=promissory note本票 .=postal office box郵政信箱 .=payment on delivery交貨時(shí)付款 .=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 .=please turn over請(qǐng)看里面 PTL=private tieline service電報(bào)專線業(yè)務(wù) (Q) Qqlty=quality品質(zhì) qr=quarter四分之一 qty=quantity數(shù)量 quotn=quotation報(bào)價(jià)單 qy=quay碼頭 (R) recd=received收訖 recpt=receipt收據(jù) ref.=reference參考，關(guān)于 RFWD=rain,fresh water damage雨水及淡水險(xiǎn) remit.=remittance匯款 .=ready money,readymade備用金，現(xiàn)成的 RM=Remittance匯款 .=remittance Order匯款委托書(shū) .=reply paid,returnof post郵下或電費(fèi)預(yù)付，請(qǐng)即會(huì)示 rt.=rate率 (S) .=Statement of Account賬單 .=subject to approval以承認(rèn)(贊成，批準(zhǔn))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(xiàng) SE.=Securities抵押品 S/N=shipping note裝運(yùn)通知 .=shipping order,seller’s option裝船通知書(shū)，賣方有權(quán)選擇 S/S,s/s,ss,=steamship輪船 .=short ton短噸 (T) T/A=telegraphic address電報(bào)掛號(hào) tgm=telegram電報(bào) .=total loss only只擔(dān)保全損(分損不賠) .=telegraphic money order電報(bào)匯款 .=trust receipt信托收據(jù) .=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(xiǎn)業(yè)者 (V) voy.=voyage航次 .=Vice Versa反之亦然 (W) .=with average水漬險(xiǎn)(單獨(dú)海損賠償) war=with risk擔(dān)保一切險(xiǎn) W/B=way bill warehouse book貨。 D.=Freight and Demurrage 運(yùn)費(fèi)及延裝費(fèi) .=free in 裝貨船方步負(fù)責(zé) .=free in and out 裝卸貨船方均不負(fù)責(zé) .=free in out stowed and trimming 裝卸堆儲(chǔ)平倉(cāng)船方均不負(fù)責(zé) .=free out 卸貨船方不負(fù)責(zé) .,f/o=firm offer 規(guī)定時(shí)限的報(bào)價(jià) .=free on board 船上交貨價(jià) .=free of charge免費(fèi) .=free of Interest 免息 .=free on rail,free on road 火車上交貨價(jià) .=free on steamer 輪船上交貨價(jià) .=free on truck 卡車上交貨價(jià) .=free of particular average 單獨(dú)海損不保 =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(guān)稅貿(mào)易總協(xié)定 gm.=gramme 一克 .=good merchantable brand品質(zhì)良好適合買賣之貨品 .=good merchantable quality良好可售品質(zhì) G/N=Guarantee of Notes 承諾保證 .=gross shipping weight 運(yùn)輸總重量 .=gross weight 毛重 (I) IIATA=International Air Transport Association 國(guó)際航空運(yùn)輸協(xié)會(huì) IBRD=International Bank Reconstruction and Development 國(guó)際復(fù)興開(kāi)發(fā)銀行 I/C=Inward Collection 進(jìn)口托收 ICC=International Chamber of Commerce 國(guó)際商會(huì) IMO=International Money Orders 國(guó)際匯票 Imp=Import 進(jìn)口 IN=Interest 利息 IMF=International Monetary Fund 國(guó)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(xiǎn)單 I/R=Inward Remittance 匯入?yún)R款 ISIC=International Standard Industrial Classification 國(guó)際行業(yè)標(biāo)準(zhǔn)分類 it.=item 項(xiàng)目 (K) Kk.=karat(carat) 卡拉(純金含有度) kg.=keg,kilogramme笑，公斤 .=Kilo Watt 千瓦 (L) LL/A=Letter of Authorization 授權(quán)書(shū) 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(shū) L/I=Letter of Indemnity賠償保證書(shū) L/G=Letter of Guarantee 保證函 .=long ton 長(zhǎng)噸(2,240磅) L/T=Letter Telegram 書(shū)信電報(bào) Ltd.=Limited 有限責(zé)任 L/U=Letter of Undertaking 承諾書(shū) (M) Mm.=mile,metre,mark,month,minute,meridian(noon)哩，公尺，記號(hào)，月，分，中午 m/d=month after date 出票后……月付款 memo.=memorandum 備忘錄 .=marine insurance policy 海上保險(xiǎn)單 misc.=miscellaneous雜項(xiàng) 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(jiàn)票后……月付款 .=mail steamer,mail transfer油船，輪船 .=metric ton,mail transfer公噸，信匯 M/T=Mail Transfer信匯 .=motor vessel輪船 MNC=multinational corporation跨國(guó)公司 (N) .=Nota Bene(take notice)注意 NO.=number號(hào)碼 n/p=nonpayment拒付 =Net Weight凈重 (O) O.=Order定單，定貨 .=Overland Common Point通常陸上運(yùn)輸可到達(dá)地點(diǎn) 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(hào) .=open policy預(yù)約保單 O/R=Outward Remittance匯出匯款 ORT=ordinary telegram尋常電報(bào) o/s=on sale,out of stock廉售，無(wú)存貨 O/S=old style老式 .=old term舊條件 oz=ounce盎斯 (P) PP/A，p/a=particular average單獨(dú)海損 pa=power of attorney委任狀 =private account私人賬戶 .=per annum(by the year)每年 .=per cent,petty cash百分比，零用金 .=partial loss分損 P.amp。 小包 = against all risks 擔(dān)保全險(xiǎn)，一切險(xiǎn) . = Accepted Bill Number 進(jìn)口到單編號(hào) A/C = Account 賬號(hào) AC. = Acceptance 承兌 acc = acceptance,accepted 承兌，承諾 a/，帳戶 ackmt = acknowledgement 承認(rèn)，收條[/color] a/d = after date 出票后限期付款(票據(jù)) . = advertisement 廣告 adv. = advice 通知(書(shū)) ad val. = Ad valorem(according to value) 從價(jià)稅 . = Air Freight Bill 航空提單 Agt. = Agent 代理商 AI = first class 一級(jí) AM = Amendment 修改書(shū) . = Air Mail Transfer 信匯 Amt. = Amount 額，金額 . = arrival notice 到貨通知 . = account payable 應(yīng)付賬款 A/P = Authority to Purchase 委托購(gòu)買 . = additional premiun 附加保險(xiǎn)費(fèi) . = Account Receivable 應(yīng)收款 Art. = Article 條款，項(xiàng) A/S = account sales 銷貨清單 a/s = after sight 見(jiàn)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(jiàn)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(hào) d/a = days after acceptance 承兌后……日付款 . = Debit advice 付款報(bào)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 .,. = dead freight 空載運(yùn)費(fèi)(船) Disc. = Discount 貼現(xiàn)；折扣 DLT = Day Letter Telegram 書(shū)信電 D/N = debit note 借方通知 D/O = delivery order 卸貨通知書(shū) D/P = documents against payment 付款后交付單據(jù) Dr. = debit debter 借方，債務(wù)人 d/s. = days’ sight 見(jiàn)票后……日付款