外贸英文常见缩略词 CFR(cost and freight) 成本加运费价 T/T(telegraphic transfer) 电汇 D/P(document against payment) 付款交单 D/A (document against acceptance) 承兑交单 C.O (certificate of origin) 一般原产地证 G.S.P.(generalized system of preferences) 普惠制 CTN/CTNS(carton/cartons) 纸箱 PCE/PCS(piece/pieces) 只、个、支等 DL/DLS(dollar/dollars) 美元 DOZ/DZ(dozen) 一打 PKG(package)　 一包，一捆，一扎，一件等 WT(weight) 重量 G.W.(gross weight) 毛重 N.W.(net weight) 净重 C/D (customs declaration) 报关单 EA(each) 每个，各 W (with) 具有 w/o(without) 没有 FAC(facsimile)　 传真 IMP(import) 进口 EXP（export） 出口 MAX (maximum)　 最大的、最大限度的 MIN (minimum) 最小的，最低限度 M 或MED (medium) 中等，中级的 M/V（merchant vessel） 商船 S.S(steamship) 船运 MT或M/T(metric ton) 公吨 DOC (document) 文件、单据 INT（international） 国际的 P/L (packing list) 装箱单、明细表 INV (invoice) 发票 PCT (percent) 百分比 REF （reference） 参考、查价 EMS （express mail special） 特快传递 STL.(style) 式样、款式、类型 T或LTX或TX(telex) 电传 RMB（ren min bi） 人民币 S/M （shipping marks） 装船标记 PR或PRC(price) 价格 PUR (purchase) 购买、购货 S/C（sales contract） 销售确认书 L/C （letter of credit） 信用证 B/L （bill of lading） 提单 FOB （free on board） 离岸价 CIF （cost, insurance &freight） 成本、保险加运费价 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. accountant 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 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 ad. val., A/V ad valorem to (according value) 从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks （保险）全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付 A/S，acc/s account sales 承销帐、承销清单，售货清单 ASAP as soon as possible 尽快 ASR acceptance summary report 验收总结报告 ass. assessment 估征、征税 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/W air waybill 空运提单 A/W actual weight 实际重量 七、信用证常见条款及短语 （一）Kinds of L/C 信用证类型 1.revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证 2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证 3.sight L/C/ usance L/C 即期信用证/远期信用证 4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证 5.divisible L/C/ undivisible L/C 可分割信用证/不可分割信用证 6.revolving L/C 循环信用证 7.L/C with T/T reimbursement clause 带电汇条款信用证 8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证 9.documentary L/C/clean L/C 跟单信用证/光票信用证 10.deferred payment L/C/anticipatory L/C 延期付款信用证/预支信用证 11.back to back L/reciprocal L/C 对背信用证/对开信用证 12.traveller's L/C(or: circular L/C) 旅行信用证 （二）、L/C Parties Concerned 有关当事人 1.opener 开证人 (1)applicant 开证人（申请开证人） (2)principal 开证人（委托开证人） (3)accountee 开证人 (4)accreditor 开证人（委托开证人） (5)opener 开证人 (6)for account of Messrs 付（某人）帐 (7)at the request of Messrs 应（某人）请求 (8)on behalf of Messrs 代表某人 (9)by order of Messrs 奉（某人）之命 (10)by order of and for account of Messrs 奉（某人）之命并付其帐户 (11)at the request of and for account of Messrs 应（某人）得要求并付其帐户 (12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示 2.beneficiary 受益人 (1)beneficiary 受益人 (2)in favor of 以（某人）为受益人 (3)in one's favor 以……为受益人 (4)favoring yourselves 以你本人为受益人 3.drawee 付款人（或称受票人，指汇票） (1)to drawn on (or :upon) 以（某人）为付款人 (2)to value on 以（某人）为付款人 (3)to issued on 以（某人）为付款人 4.drawer 出票人 5.advising bank 通知行 (1)advising bank 通知行 (2)the notifying bank 通知行 (3)advised through…bank 通过……银行通知 (4)advised by airmail/cable through…bank 通过……银行航空信/电通知 6.opening bank 开证行 (1)opening bank 开证行 (2)issuing bank 开证行 (3)establishing bank 开证行 7.negotiation bank 议付行 (1)negotiating bank 议付行 (2)negotiation bank 议付行 8.paying bank 付款行 9.reimbursing bank 偿付行 10.the confirming bank 保兑行 （三）、Amount of the L/C 信用证金额 1.amount RMB￥… 金额：人民币 2.up to an aggregate amount of Hong Kong Dollars… 累计金额最高为港币…… 3.for a sum (or :sums) not exceeding a total of GBP… 总金额不得超过英镑…… 4.to the extent of HKD… 总金额为港币…… 5.for the amount of USD… 金额为美元…… 6.for an amount not exceeding total of JPY… 金额的总数不得超过……日元的限度 四、The Stipulations for the shipping documents 跟单条款 1.available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款 2.drafts to be accompanied by the documents marked(×)below 汇票须随附下列注有（×）的单据 3.accompanied against to documents hereinafter 随附下列单据 4.accompanied by following documents 随附下列单据 5.documents required 单据要求 6.accompanied by the following documents marked(×)in duplicate 随附下列注有（×）的单据一式两份 7.drafts are to be accompanied by… 汇票要随附（指单据）…… （五）、Draft(Bill of Exchange) 汇票 1.the kinds of drafts 汇票种类 (1)available by drafts at sight 凭即期汇票付款 (2)draft(s) to be drawn at 30 days sight 开立30天的期票 (3)sight drafts 即期汇票 (4)time drafts 原期汇票 2.drawn clauses 出票条款（注：即出具汇票的法律依据） (1)all drafts drawn under this credit must contain the clause “Drafts drawn Under Bank of…credit No.…dated…“” 本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具“”的条款 (2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn under United Malayan Banking Corp. Bhd .Irrevocable Letter of Credit No.…dated July 12, 1978“” 汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立“” (3)draft(s) drawn under this credit to be marked：“Drawn under…Bank L/C No.……Dated (issuing date of credit)“” 根据本证开出得汇票须注明“凭……银行……年……月……日（按开证日期）第……号不可撤销信用证项下开立“” (4)drafts in duplicate at sight bearing the clauses “Drawn under…L/C No.…dated…“” 即期汇票一式两份，注明“根据……银行信用证……号，日期……开具“” (5)draft(s) so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期 (6)draft(s) bearing the clause：“Drawn under documentary credit No.…(shown above) of…Bank“” 汇票注明“根据……银行跟单信用证……号（如上所示）项下开立“” （六）、Invoice 发票 1.signed commercial invoice 已签署的商业发票 in duplicate 一式两份 in triplicate 一式三份 in quadruplicate 一式四份 in quintuplicate 一式五份 in sextuplicate 一式六份 in septuplicate 一式七份 in octuplicate 一式八份 in nonuplicate 一式九份 in decuplicate 一式十份 2.beneficiary's original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating (showing/evidencing/specifying/declaration of) the merchandise, country of origin and any other relevant information. 以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份 3.Signed attested invoice combined with certificate of origin and value in 6 copies as required for imports into Nigeria. 以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份 4.beneficiary must certify on the invoice…have been sent to the accountee 受益人须在发票上证明，已将……寄交开证人 5.4% discount should be deducted from total amount of the commercial invoice 商业发票的总金额须扣除4%折扣 6.invoice must be showed: under A/P No.… date of expiry 19th Jan. 1981 发票须表明：根据第……号购买证，满期日为1981年1月19日 7.documents in combined form are not acceptable 不接受联合单据 8.combined invoice is not acceptable 不接受联合发票 七、Bill of Loading 提单 1.full set shipping (company's) clean on board bill(s) of lading marked "Freight Prepaid" to order of shipper endorsed to … Bank, notifying buyers 全套装船（公司的）洁净已装船提单应注明“运费付讫“”，作为以装船人指示为抬头、背书给……银行，通知买方 2.bills of lading made out in negotiable form 作成可议付形式的提单 3.clean shipped on board ocean bills of lading to order and endorsed in blank marked "Freight Prepaid" notify: importer(openers, accountee) 洁净已装船的提单空白抬头并空白背书，注明“运费付讫“”，通知进口人（开证人） 4.full set of clean "on board" bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S … Co. calling for shipment from China to Hamburg marked "Freight prepaid" / "Freight Payable at Destination" 全套洁净“已装船“”提单/货运收据作成以我（行）为抬头/空白抬头，空白背书，通知买方……公司，要求货物字中国运往汉堡，注明“运费付讫“”/“运费在目的港付“” 5.bills of lading issued in the name of… 提单以……为抬头 6.bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977 提单日期不得早于本证的日期，也不得迟于1977年8月15日 7.bill of lading marked notify: buyer, “Freight Prepaid“” “Liner terms“” “received for shipment“” B/L not acceptable 提单注明通知买方，“运费预付“”按“班轮条件“”，“备运提单“”不接受 8.non-negotiable copy of bills of lading 不可议付的提单副本 （八）、Insurance Policy (or Certificate) 保险单 （或凭证） 1.Risks & Coverage 险别 (1)free from particular average (F.P.A.) 平安险 (2)with particular average (W.A.) 水渍险（基本险） (3)all risk 一切险（综合险） (4)total loss only (T.L.O.) 全损险 (5)war risk 战争险 (6)cargo(extended cover)clauses 货物（扩展）条款 (7)additional risk 附加险 (8)from warehouse to warehouse clauses 仓至仓条款 (9)theft, pilferage and nondelivery (T.P.N.D.) 盗窃提货不着险 (10)rain fresh water damage 淡水雨淋险 (11)risk of shortage 短量险 (12)risk of contamination 沾污险 (13)risk of leakage 渗漏险 (14)risk of clashing & breakage 碰损破碎险 (15)risk of odor 串味险 (16)damage caused by sweating and/or heating 受潮受热险 (17)hook damage 钩损险 (18)loss and/or damage caused by breakage of packing 包装破裂险 (19)risk of rusting 锈损险 (20)risk of mould 发霉险 (21)strike, riots and civil commotion (S.R.C.C.) 罢工、暴动、民变险 (22)risk of spontaneous combustion 自燃险 (23)deterioration risk 腐烂变质险 (24)inherent vice risk 内在缺陷险 (25)risk of natural loss or normal loss 途耗或自然损耗险 (26)special additional risk 特别附加险 (27)failure to delivery 交货不到险 (28)import duty 进口关税险 (29)on deck 仓面险 (30)rejection 拒收险 (31)aflatoxin 黄曲霉素险 (32)fire risk extension clause-for storage of cargo at destination Hong Kong, including Kowloon, or Macao 出口货物到香港（包括九龙在内）或澳门存仓火险责任扩展条款 (33)survey in customs risk 海关检验险 (34)survey at jetty risk 码头检验险 (35)institute war risk 学会战争险 (36)overland transportation risks 陆运险 (37)overland transportation all risks 陆运综合险 (38)air transportation risk 航空运输险 (39)air transportation all risk 航空运输综合险 (40)air transportation war risk 航空运输战争险 (41)parcel post risk 邮包险 (42)parcel post all risk 邮包综合险 (43)parcel post war risk 邮包战争险 (44)investment insurance(political risks) 投资保险（政治风险） (45)property insurance 财产保险 (46)erection all risks 安装工程一切险 (47)contractors all risks 建筑工程一切险 2.the stipulations for insurance 保险条款 (1)marine insurance policy 海运保险单 (2)specific policy 单独保险单 (3)voyage policy 航程保险单 (4)time policy 期限保险单 (5)floating policy (or open policy) 流动保险单 (6)ocean marine cargo clauses 海洋运输货物保险条款 (7)ocean marine insurance clauses (frozen products) 海洋运输冷藏货物保险条款 (8)ocean marine cargo war clauses 海洋运输货物战争险条款 (9)ocean marine insurance clauses (wood oil in bulk) 海洋运输散装桐油保险条款 (10)overland transportation insurance clauses (train, trucks) 陆上运输货物保险条款（火车、汽车） (11)overland transportation insurance clauses (frozen products) 陆上运输冷藏货物保险条款 (12)air transportation cargo insurance clauses 航空运输货物保险条款 (13)air transportation cargo war risk clauses 航空运输货物战争险条款 (14)parcel post insurance clauses 邮包保险条款 (15)parcel post war risk insurance clauses 邮包战争保险条款 16)livestock & poultry insurance clauses (by sea, land or air) 活牲畜、家禽的海上、陆上、航空保险条款 (17)…risks clauses of the P.I.C.C. subject to C.I.C. 根据中国人民保险公司的保险条款投保……险 (18)marine insurance policies or certificates in negotiable form, for 110% full CIF invoice covering the risks of War & W.A. as per the People's Insurance Co. of China dated 1/1/1976. with extended cover up to Kuala Lumpur with claims payable in (at) Kuala Lumpur in the currency of draft (irrespective of percentage) 作为可议付格式的海运保险单或凭证按照到岸价的发票金额110%投保中国人民保险公司1976年1月1日的战争险和基本险，负责到吉隆坡为止。按照汇票所使用的货币在吉隆坡赔付（无免赔率） (19)insurance policy or certificate settling agent's name is to be indicated, any additional premium to cover uplift between 10 and 17% may be drawn in excess of the credit value 保险单或凭证须表明理赔代理人的名称，保险费如增加10-17%可在本证金额以外支付 (20)insurance policy (certificate) … Name of Assured to be showed: A.B.C.Co. Ltd. 保险单或凭证作成以A.B.C.有限公司为被保险人