2 T/T (telegraphic transfer)电汇
3 D/P (document against payment)付款交单
4 D/A (document against acceptance)承兑交单
5 C.O (certificate of origin)一般原产地证
6 G.S.P. (generalized system of preferences)普惠制
7 CTN/CTNS (carton/cartons)纸箱
8 PCE/PCS (piece/pieces)只、的个、的支等
9 DL/DLS (dollar/dollars)美元
10 DOZ/DZ (dozen)一打
11 PKG (package)一包,一捆,一扎,一件等
12 WT (weight)重量
13 G.W. (gross weight)毛重
14 N.W. (net weight)净重
15 C/D (customs declaration)报关单
16 EA (each)每个,各
17 W (with)具有
18 w/o (without)没有
19 FAC (facsimile)传真
20 IMP (import)进口
21 EXP (export)出口
22 MAX (maximum)最大的、的最大限度的
23 MIN (minimum)最小的,最低限度
24 M 或MED (medium)中等,中级的
25 M/V (merchant vessel)商船
26 S.S (steamship)船运
27 MT或M/T (metric ton)公吨
28 DOC (document)文件、的单据
29 INT (international)国际的
30 P/L (packing list)装箱单、的明细表
31 INV (invoice)发票
32 PCT (percent)百分比
33 REF (reference)参考、的查价
34 EMS (express mail special)特快传递
35 STL. (style)式样、的款式、的类型
36 T或LTX或TX(telex)电传
37 RMB (renminbi)人民币
38 S/M (shipping marks)装船标记
39 PR或PRC (price) 价格
40 PUR (purchase)购买、的购货
41 S/C (sales contract)销售确认书
42 L/C (letter of credit)信用证
43 B/L (bill of lading)提单
44 FOB (free on board)离岸价
45 CIF (cost,insurance&freight)成本、的保险加运费价
补充:
CR=credit贷方,债主
DR=debt借贷方
(注意:国外常说的debt card,就是银行卡,credit card就是信誉卡。这里都是指银行和财务公司说的,你的银行卡,是你将钱放入银行,银行是“借贷方”,所以叫做debt卡。用credit卡,是你从银行或者财政公司借钱,银行或公司是“贷方”,所就叫credit。)
Exp=Expense花费,费用
O/H=overhead常用开支
TC=total cost总费用
FC=fixed cost常设费用
VC=variable cost变动费用
P=profit竟利润
S=sales销售总额
Rev=revenue利润
MC=marginal cost费用差额
GM=gross margin毛利
MR=marginal revenue利润差额
A/R=acount receivable待收款(销售后,记账以后收取。)
A/P=account payable代付费(花费后记账,以后付费。)
PMT=payment支付款
N/I=net income纯收入
AMT=amount数额
DCT=discount打折