a accepted 承兌
aa auditing administration (中國)審計署
aaa 最佳等級
abs. abstract 摘要
a/c, a/c account 帳戶、帳目
a/c, a/c account current 往來帳戶、活期存款帳戶
a&c addenda and corrigenda 補遺和勘誤
acc. acceptance or accepted 承兌
accrd. int accrued interest 應計利息
acct. account 帳戶、帳目
acct. ccountant 會計師、會計員
acct. accounting 會計、會計學
acct.no. account number 帳戶編號、帳號
acct.tit. account title 帳戶名稱、會計科目
acn air consignment 航空託運單
a/c no. account number 帳戶編號、帳號
acpt. acceptance or accepted 承兌
a/cs pay. accounts payable 應付帳款
a/cs rec. accounts receivable 應收帳款
act advance corporation tax 預扣公司稅
tsp total suspended particle 總空中懸浮物(污染指標)
tst test 檢查,檢測
tt testamentary trust 遺囑信託
tt, t/t telegraphic transfer 電匯
t.t.b. telegraphic transfer bought 買入電匯
t.t.s. telegraphic transfer sold 賣出電匯
tty teletypewriter 電報打字員
tu trade union 工會,職工協會
tue, tues tuesday 星期二
tv terminal value; television 最終價值;電視
tw transit warehouse 轉口倉庫
twi training within industry 業內訓練
txt. text 課文,電文,正文
ty. territory 領土,(推銷員的)推銷區域
t&e card travel and entertainment card 旅行和娛樂信用卡
t&h temperature and humidity 溫度和濕度
t&m time and material 時間和材料
t/c time charter 定期租船,計時租船
t/km ton kilometer 頓/千米
top trade opportunities program (美國)貿易機會計畫
t.o.p. turn over, please 請翻轉
tpm total productive maintenance 總生產維修(護)制
tpnd theft, pilerage, and non-delivery 偷竊及不能送達險
tpo telephoto 電傳照片,傳真
tq tariff quota 關稅配額
t.q., t.q. tale quale (拉丁)按現狀,現狀條件
tqc total quality control 全面質量控制
tr telegram restante; trust receipt 留交電報;信託收據
t.r. tons registered (船舶)註冊噸位
tr. transfer 過戶,轉讓
traditio symbolia (拉丁)象徵性交費
tranche cd certificate of deposit 份額存單
trans translated 譯本
treas treasurer 會計,出納,庫管,司庫
trip. triplicate 一式三份中的一份
triple a 3a 3a級,最佳債券評級
trs terminal receiving system 港外待運倉收貨制度
trt trademark registration treaty 商標註冊條約
t.f. till forbid 直到取消為止
tgm. telegram 電報
three t's type, terms, technique 交易三要素,即交易類型,交易條件,銷售技術
thro., thru. through 經由,通過
thu. thursday 星期四
tip to insure promptness 確保迅速
tir carnet transports internationaux routier (法國)國際公路運輸證
tks. thanks 致謝,感謝
tkt ticket 票
tl time loan; total loss; trade-last 定期貸款;總損失;最後交易
tlo, t.l.o. total loss only=free from/of all average 全損賠償險
tlx telex=teleprinter/teletypewriter exchange 電傳
tm trademark 商標
tm telegram with multiple addresses 分送電報
tma terminal market association 最終市場協會
tmo telegraph money order 電匯單
tn treasury note 國庫券
tnc transnational/multinational company 跨國公司
tod time of delivery 發貨時間
tonn. tonnage 噸位(數)
tc telegraph collation 校對電報
t.c. traveler's check 旅行支票
tci trade credit insurance 貿易信用保險
tcic technical credit insurance consultants 技術信用保險顧問
tcm traditional chinese medicine 中國傳統醫學,中醫
td time deposit 定期存款
td treasury department (美國)財政部
tda trade development authority 貿易發展當局
tdc technical development corporation 技術開發公司
tdc trade development council (香港)貿易發展局
tdr treasury deposit receipt 國庫券存據
tech technical 技術的
tel. telephone number 電話號碼
telecom telecommunications 通訊
temp temperature; temporary (secretary) 溫度;臨時(秘書)
tessa tax exempt special savings account 免稅特別儲蓄帳戶
teu twenty-foot-equipment unit (貨櫃、貨櫃)20英尺當量單位
tf trade finance 貿易融資
t time; temperature 時間;溫度
t. ton; tare 噸;包裝重量,皮重
ta telegraphic address=cable address 電報掛號
ta total asset 全部資產,資產
ta trade acceptance 商業承兌票據
ta transfer agent 過戶轉賬代理人
tab tax anticipation bill (美國)預期抵稅國庫券
tacpf tied aid capital projects fund 援助聯繫的資本項目基金
taf tied aid financing 援助性融資
tal traffic and accident loss (保險)交通和意外事故損失
tat truck-air-truck 陸空聯運
tb treasury bond, treasury bill 國庫券,國庫債券
t.b. trial balance 試算表
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(決定)
tbd policy to be declared policy 預保單,待報保險單
tbl through bill of lading 聯運提單,直達提單
tbv trust borrower vehicle 信託借款人工具(公司)
tbw thompson bankwatch, a rating agent 托馬遜銀行評估公司
tc tariff circular 關稅通報
spf spare parts financing 零部件融資
spqr small profits, quick returns 薄利多銷
sps special purpose securities 特設證券
sq. square 平方;結清
srm standard repair manual 標準維修手冊
srp salary reduction plan 薪水折扣計畫
srt spousal remainder trust 配偶倖存者信託
ss semis, one half 一半
ss social security 社會福利
st short term 短期
st special treatment (listed stock) 特別措施(對有問題的上市股票)
st. dft. sight draft 即期匯票
stb special tax bond 特別稅債務
stip short-term insurance policy 短期保險單
sub subscription; substitute 訂閱,簽署,捐助;代替
sun sunday 星期日
sund. sundries 雜貨,雜費
sup. supply 供應,供貨
sic standard industrial classification 標準產業分類
sip structured insurance products 結構保險產品
sitc standard international trade classification 國際貿易標準分類
sk sack 袋,包
skd separate knock-known 部分散件
slc standby lc 備用信用證
sma special miscellaneous account 特別雜項賬戶
smes small and medium-sized enterprises 中小型企業
smi swiss market index 瑞士市場指數
sml security market line 證券市場線
smtp supplemental medium term policy 輔助中期保險
sn stock number 股票編號
snafu situation normal, all fouled up 情況還是一樣,只是都亂了
soe state-owned enterprises 國有企業
sof state ownership fund 國家所有權基金
sola sola bill, sola draft, sola of exchange (拉丁)單張匯票
sov. sovereign 金鎊=20先令
soyd sum of the year's digits method 年數加總折舊法
spec. specification 規格;尺寸
sea single european act 《單一歐洲法案》
seaf stock exchange automatic exchange facility 股票交易所自動交易措施
seato southeast asia treaty organization 東南亞公約組織
sec second(ary); secretary 第二,次級;秘書
sect. section 部分
sen senator 參議院
sept. september 九月
set selective employment tax 單一稅率工資稅
sextuplicate (檔案)一式六份中的一份
sec special economic zone 經濟特區
sf sinking fund 償債基金
sfr swiss frank 瑞士法郎
sfs summary financial statements 財務報表概要
sgd. signed 已簽署
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內
shpd. shipped 已裝運
shpg. shipping 正裝運
shpt. shipment 裝運,船貨
si statutory instrument; system of units 有效立法;國際量制
sbli savings bank life insurance 儲蓄銀行人壽保險
sbn standard book number 標準圖書號
sc sales contract 銷售契約
sc scilicet namely 即
sc supplier credit 賣方信貸
scf supplier credit finance 賣方信貸融資
sch schilling (奧地利)先令
scirr special cirr 特別商業參考利率
scl security characteristic line 證券特徵線
score special claim on residual equity 對剩餘財產淨值的特別要求權
sd standard deduction 標準扣除額
sdb special district bond 特區債券
sdbl sight draft, bill of lading attached 即期匯票,附帶提貨單
sdh synchronous digital hierarchy 同步數字系統
sdr straight discount rate 直線貼現率
sdrs special drawing rights 特別提款權
se shareholders' equity 股東產權
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 特別套作賬戶
sab special assessment bond 特別估價債券
sae stamped addressed envelope 已貼郵票、寫好地址的信封
safe state administration of foreign exchange 國家外匯管理局
saic state administration for industry and commerce (中國)國家工商行政管理局
sap statement of auditing procedure 《審計程式彙編》
sar special administrative region 特別行政區
sas statement of auditing standard 《審計準則彙編》
sase self-addressed stamped envelope 郵資已付有回郵地址的信封
sat (china) state administration of taxation (中國)國家稅務局
satcom satellite communication 衛星通訊
sb short bill 短期國庫券;短期匯票
sb sales book; saving bond; savings bank 售貨簿;儲蓄債券;儲蓄銀行
sbc swiss bank corp. 瑞士銀行公司
sbic small business investment corporation 小企業投資公司
sbip small business insurance policy
小型企業保險單
rpm resale price maintenance 零售價格維持措施(計畫)
rpt. repeat 重複
rrp reverse repurchase agreement 逆回購協定
rsl rate sensitive liability 利率敏感性債務
rsvp please reply 請回復
rt royalty trust 特權信託
rtm registered trade mark 註冊商標
rto ratio 比率
rto round trip operation 往返作業
rts rate of technical substitution 技術替代率
rtw right to work 工作權利
ruf revolving underwriting facility 循環式包銷安排
ryl referring to your letter 參照你方來信
ryt referring to your telex 參照你方電傳
s no option offered 無期權出售
s split or stock divided 拆股或股息
s signed 已簽字
s second; shilling
秒;第二;先令
revolver revolving letter of credit 循環信用證
rewr read and write 讀和寫
ries recognized investment exchanges 認可的投資交易(所)
rl roll 卷
rlb restricted license bank 有限制牌照銀行
rm remittance 匯款
rm room 房間
rmb renminbi 人民幣,中國貨幣
rms royal mail steamer 皇家郵輪
rmsd royal mail special delivery 皇家郵政專遞
rmt rail and maritime transport union 鐵路海運聯盟
roa return on asset 資產回報率
roc return on capital 資本收益率
roe return on equity 股本回報率
roi return on investment 投資收益
rop registered option principal 記名期權本金
ro-ro roll-on/roll-off vessel 滾裝船
ros return on sales 銷售收益率
rpb recognized professional body 認可職業(投資)機構
rpi retail price index 零售物價指數
r&t rail and truck 鐵路及卡車運輸
r&w rail and water 鐵路及水路運輸
r/a refer to acceptor 洽詢(匯票)承兌人
r/d refer to drawer (銀行)洽詢出票人
rb regular budget 經常預算
rca relative comparative advantage 相對比較優勢
rcmm registered competitive market maker 註冊的競爭市場自營商
rcvd. received 已收到
r.d. running days=consecutive days 連續日
rdtc registered deposit taking company 註冊接受存款公司
re. subject 主題
re. with reference to 關於
received b/l received for shipment bill of lading 待裝雲提單
reer real effective exchange rate 實效匯率
ref. referee; reference; refer(red) 仲裁者;裁判;參考;呈遞
reo real estate owned 擁有的不動產
rep import replacement 進口替代
rep office representative office 代辦處,代表處
repo, repu, rp repurchase agreement 再回購協定
req. requisition 要貨單,請求
q. quarto 四開,四開本
q. quantity 數量
qb qualified buyers 合格的購買者
qc quality control 質量控制
qi quarterly index 季度指數
qr. quarter 四分之一,一刻鐘
qt questioned trade 有問題交易
qtib qualified terminal interest property trust 附帶可終止權益的財產信託
quad. quadruplicate 一式四份中的一份
quotn. quotation 報價
q.v. quod vide (which see) 參閱
q.y. query 查核
r option not traded 沒有進行交易的期權
r. response; registered; return 答覆;已註冊;收益
r. rate; rupee; ruble 比率;盧比;盧布
rad research and development 研究和開發
ram diverse annuity mortgage 逆向年金抵押
ran revenue anticipation note 收入預期債券
r&a rail and air 鐵路及航空運輸
r&d research and development 研究與開發
pf project finance 項目融資
pfd preferred stock 優先股
pk peck 配克(1/4蒲式耳)
pmo postal money order 郵政匯票
p.o.c. port of call 寄航港,停靠地
p.o.d. place of delivery 交貨地點
p.o.d. port of destination; port of discharge 目的港;卸貨港
p.o.r. payable on receipt 貨到付款
p.p. payback period (投資的)回收期
p.p.i. policy proof of interest 憑保證單證明的保險利益
poe port of entry 報關港口
pop advertising point-of-purchase advertising 購物點廣告
por pay on return 收益
pr payment received 付款收訖
ps postscript 又及
pv par value; present value 面值;現
p&a professional and administrative 職業的和管理的
p&i clause protection and indemnity clause 保障與賠償條款
p&l profit and loss 盈虧,損益
p/a payment of arrival 貨到付款
p/c price catalog; price current 價格目錄;現行價格
p/e price/earning 市盈率
p/h pier-to-house 從碼頭到倉庫
p/n promissory note 期票,本票
p/p posted price (股票等)的牌價
pac put and call 賣出和買入期權
pat. patent 專利
paye pay as you earn 所得稅預扣法
paye pay as you enter 進入時支付
pbt profit before taxation 稅前利潤
pc piece; prices 片,塊;價格
pcl. parcel 包裹
pd paid 已付
per pro. per procurationem (拉丁)由...代理
o. m. s. output per manshift 每人每班產量
o. p. old price 原價格
o. p. open policy 不定額保險單
opp opposite 對方
opt. optional 可選擇的
ord. ordinary 普通的
os out of stock 無現貨
o/s outstanding 未清償、未收回的
o. t. overtime 加班
otc over-the -counter market 市場外交易市場
ova overhead variance analysis 間接費用差異分析
ow offer wanted 尋購啟示
owe optimum working efficiency 最佳工作效率
oz ounce(s) 盎司
ozws. otherwise 否則
p penny; pence; per 便士;便士;每
p paid this year 該年(紅利)已付
p. pint 品托(1/8加侖)
p.a. particular average; power of attorney 單獨海損;委託書
p.a. personal account; private account 個人賬戶、私人賬戶
p.a., per ann. per annum 每年
ob other budgetary 其他預算
o. b. ordinary business 普通業務
o. b. (o/b) order book 訂貨簿
ob/os index overbought/oversold index 超買超賣指數
obv on-balance volume 持平數量法
o. c. over charge 收費過多
oc open cover 預約保險
o/d, o. d.,(o. d.) overdrawn 透支
od overdraft 透支
o/d on demand 見票即付
o. e. (o. e. ) omission excepted 遺漏除外
o. f. ocean freight 海運費
ofc open for cover 預約保險
o. g. ordinary goods 中等品
o. g. l. open general license 不限額進口許可證
oi original issue 原始發行
oii overseas investment insurance 海外投資保險
ok. all correct 全部正確
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 淨重
nta net tangible assets 有形資產淨值
ntbs non-tariffs barriers 非關稅壁壘
ntl no time lost 立即
nts not to scale 不按比例
nu name unknown 無名
n. w. net worth 淨值
nwc net working capital 淨流動資本
nx not exceeding 不超過
n. y. net yield 淨收益
nz$ new zealand dollar 紐西蘭元
o order 訂單
o. (o.) offer 發盤、報價
oa open account 賒帳、往來帳
o/a on account of 記入......帳戶
o. a. overall 全面的、綜合的
oaas operational accounting and analysis system 經營會計分析制
nm no marks 無標記
n. n. no name 無簽名
nnp net national product 國民生產淨值
no. (no.) number 編號、號數
no a/c no account 無此帳戶
nop net open position 淨開頭寸
now a/c negotiable order of withdrawal 可轉讓存單帳戶
n/p net profit 淨利
np no protest 免作拒付證書
n. p. notes payable 應付票據
npc nominal protection coefficient 名義保護係數
npl non-performing loan 不良貸款
npv method net present value method 淨現值法
n. q. a. net quick assets 速動資產淨額
nqb no qualified bidders 無合格投標人
nr no rated (信用)未分等級
n/r no responsibility 無責任
n. r. notes receivable 應收票據
nego. negotiate 談判
n. e. s. not elsewhere specified 未另作說明
net. p. net proceeds 淨收入
n/f no fund 無存款
nfd no fixed date 無固定日期
nfs not for sale 非賣品
n. g. net gain 純收益
nh not held 不追索委託
n. i. net income 淨收益
n. i. net interest 淨利息
niat net income after tax 稅後淨收益
nifo next in, first out 次進先出法
nil nothing 無
nim net interest margin 淨息差
nit negative income tax 負所得稅
n. l. net loss 淨損失
nl no load 無佣金
n. m. nautical mile 海里
n. net 淨值
n. a. net assets 淨資產
n. a not available 暫缺
n. a. non-acceptance 不承兌
na not applicable 不可行
n. b. nota bene 注意
nc no charge 免費
n/c net capital 淨資本
n. d. no date 無日期
n. d. net debt 淨債務
n. d. non-delivery 未能到達
nd next day delivery 第二天交割
nda net domestic asset 國內資產淨值
n.e. net earnings 淨收益
n. e. no effects 無效
n. e. not enough 不足
negb. negotiable 可轉讓的、可流通的
neg. inst., n. i. negotiable instruments 流通票據
mos management operating system 經營管理制度
mos. months 月
mp market price 市價
m/p months after payment 付款後......月
mpc marginal propensity to consume 邊際消費傾向
mrge.(mtg. ) mortgage 抵押
mrj materials requisition journal 領料日記帳
mro maintenance, repair and operation 維護、修理及操作
mrp manufacturer's recommended price 廠商推薦價格
mrp material requirement planning 原料需求計畫
mrp monthly report of progress 進度月報
mrr maintenance, repair and replace 維護、修理和替換
m/s months of sight 見票後.......月
msg message 留言
mt medium term 中期
m/t mail transfer 信匯
mthly monthly 每月
mti medium-term insurance 中期保險
mtn medium-term note 中期票據
mtu metric unit 米制單位
mg milligram 毫克
m/i marine insurance 海險
micro one millionth part 百萬分之一
min minimum 最低值、最小量
mip monthly investment plan 月度投資計畫
mk mark 馬克
mks. marks 商標
mkt. market 市場
mlr minimum lending rate 最低貸款利率
mltg medium-and-long-term guarantee 中長期擔保
m. m. money market 貨幣市場
mm millimeter 毫米
mmda money market deposit account 貨幣市場存款帳戶
mmi major market index 主要市場指數
mnc multinational corporation 跨(多)國公司
mne multinational enterprise 跨國公司
mo (m. o.) money order 匯票
mo. month 月
m/c marginal credit 信貸限額
m/c metallic currency 金屬貨幣
mca mutual currency account 共同貨幣帳戶
mcp mixed credit program 混合信貸計畫
m/d months after deposit 出票後......月
m. d. maturity date 到期日
m. d. (m/d) memorandum of deposit 存款(放)單
m. d. malicious damage 惡意損壞
mdse. merchandise 商品
mei marginal efficiency of investment 投資的邊際效率
mem. memorandum 備忘錄
merm multilateral exchange rate model 多邊匯率模型
m. f. mutual funds 共同基金
mf mezzanine financing 過渡融資
mfg. manufacturing 製造的
mfn most favoured nations 最惠國
mfrs. manufacturers 製造商