1、assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机(柜员机)ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn.attention注意Atty.attorney代理人auct.auction拍卖Aud.auditor审计员、审计师Av.average平均值a.w.all wool纯羊毛A/Wair waybill空运提单actual
2、weight实际重量BBAbank acceptance银行承兑汇票bal.balance 余额、差额banky. bankruptcy破产、倒闭Batbattery 电池b.b.bearer bond不记名债券B.B.,B/B bill book岀纳簿B/Bbill bought 买入票据、买入汇票b&bbed & breakfast住宿费和早餐费b.c.blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B
3、/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司
4、BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer option 买者选择交割期的远期合同BOMbeginning of month月初b.o.m.bill
5、 of materials用料清单BOObuild-operate-own建造一运营一拥有BOOM build-operate-own-maintain 建造运营一拥有一维护BOOT build-operate-own- transfer 建造一运营一拥有一转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应
6、收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值Cc.cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏(温度)C.A. chartered accountant; chiefaccountant 特许会计师、主任(主管)会计师C.A. commer
7、cial agent 商业代理、代理商C.A. consumers association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销 cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c.b., C. B. cash book 现金簿CBD c
8、ash before delivery 先付款后交货C. C. cashiers check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insuranc
9、e 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight到岸价,货价+保险+运费C. I. T . comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for MutualEconomic Assis
10、tance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business OrientedLangu
11、age 通用商业语言CoCom Coordinating Committee forMultilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr . contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor.corpus 本
12、金correspodent代理行Corp.corporation公司CP.commercial paper商业票据C. P . A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成 本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至 C/R companys risk 企业风险Cr. cred
13、it 贷记、贷方CR carriers risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职 机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱
14、ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟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 立方码 cum. pref. cumulative (share)累积优先(股) cur. curr . current 本月、当月preferenceCV convertible security 可转换债券CVD
15、 countervailing duties 抵消关税、反倾销税C.V. P analysis Cost Volume Profitanalysis 本-量-禾U分析C. W. O. cash with order 订货付款Cy. curre ncy 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场DD degree; draft 度、汇票D/A deposit account 存款帐户D/A document against acceptance 承兑交单d/a days after acceptance
16、承兑后 日(付款)D.A. debit advice 欠款报单D.B day book 日记帐、流水帐DB method declining balance (depreciation)method 递减余额折旧法D.C. F. method discounted cash flowmethod 现金流量贴现法D/D documentary draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后 日(付d.d. dry dock 干船坞DDB method double declining balance (depr
17、eciation) method 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d.f; D. F .; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dishd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税(免征)div.; d
18、ivd dividend 红利、股息D-J Dow Jones & Co. 美国道一琼斯公司DJIA Dow Jones Industrial Average (StockIndex)道一琼斯工业股票指数DJTA Dow Jones TransportationAverage 道一琼斯运输平均数DJUA Dow Jones Utility Average 道一琼斯公用事业平均数DK Dont know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. ; Dol(s); Doll(s) do
19、llars 元DM Deutsche Mark; D-mark;Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) documents 凭证、单据、文件doc. att. documents attached 附单据、附件 Doc. code document code 凭证(单据)编号D. O. G. days
20、of grace 宽限日数DOR date of request 要求日DP; D/P document against payment 交单付款DPI disposable personal income 个人可支酉己收入DPOB date and place of birth岀生时间和地占八、DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days si
21、ght) 见票后.日(付款)ds.; ds days 日dstn. destination 日的地(港)DTC Deposit taking company接受存款公司DTC Deposit Trust Company储蓄信托公司dup.; dupl.; dupte. duplicate副本DVP delivery versus payment付款交货dy.; d/y day; delivery 日、交货dz dozen 一打EE.exchange; export 交易所、输出E.& O. E. errors and omissionsexcepted 如有错漏,可加更正e.a.o.n. ex
22、cept as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利IEC European Community; EuropeanCommission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exe
23、mpli causa 例女口Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia andthe Far East 亚洲及远东经济委员会ECE Economic Commission洲经济委员会ECG Export Credit GuaranteeECI export credit insurancefor Europe 欧出口信用担保出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣
24、工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据 交换EDOC effective date of change期EDP Electronic Data Processing理E.有效更改日电子数据自E.; e.e errors excepted 女口有错误,可加更正EERI Effective ExchangeHong Kon
25、g 港汇指数EET East European TimeRate Indexes of东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer电子资金转帐EFTA European Free Trade Area(Association) 欧洲自由贸易区(协会)EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export
26、 license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalentmean investmentperiod 等值平均投资期EMP end-of month paymentEMP European main portsEMS European Monetary体系月末付款欧洲主要港口System 欧洲货币Est. estate 财产、遗产EST Eastern Standard Time美国东部标准时EMS express mail serviceEMU European Monetary 联盟邮政特快专递Union 欧洲货币et seq. e
copyright@ 2008-2022 冰豆网网站版权所有
经营许可证编号:鄂ICP备2022015515号-1