1 C&F (cost&freight)成本加運費價
2 T/T (telegraphic transfer)電匯
3 D/P (document against payment)付款交單
4 D/A (document against acceptance)承兌交單
5 C.O (certificate of origin)壹般原產地證
6 G.S.P. (generalized system of preferences)普惠制
7 CTN/CTNS (carton/cartons)紙箱
8 PCE/PCS (piece/pieces)只、的個、的支等
9 DL/DLS (dollar/dollars)美元
10 DOZ/DZ (dozen)壹打
11 PKG (package)壹包,壹捆,壹紮,壹件等
12 WT (weight)重量
13 G.W. (gross weight)毛重
14 N.W. (net weight)凈重
15 C/D (customs declaration)報關單
16 EA (each)每個,各
17 W (with)具有
18 w/o (without)沒有
19 FAC (facsimile)傳真
20 IMP (import)進口
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,中級的
25 M/V (merchant vessel)商船
26 S.S (steamship)船運
27 MT或M/T (metric ton)公噸
28 DOC (document)文件、的單據
29 INT (international)國際的
30 P/L (packing list)裝箱單、的明細表
31 INV (invoice)發票
32 PCT (percent)百分比
33 REF (reference)參考、的查價
34 EMS (express mail special)特快傳遞
35 STL. (style)式樣、的款式、的類型
36 T或LTX或TX(telex)電傳
37 RMB (renminbi)人民幣
38 S/M (shipping marks)裝船標記
39 PR或PRC (price) 價格
40 PUR (purchase)購買、的購貨
41 S/C (sales contract)銷售確認書
42 L/C (letter of credit)信用證
43 B/L (bill of lading)提單
44 FOB (free on board)離岸價
45 CIF (cost,insurance&freight)成本、的保險加運費價
補充:
CR=credit貸方,債主
DR=debt借貸方
(註意:國外常說的debt card,就是銀行卡,credit card就是信譽卡。這裏都是指銀行和財務公司說的,妳的銀行卡,是妳將錢放入銀行,銀行是“借貸方”,所以叫做debt卡。用credit卡,是妳從銀行或者財政公司借錢,銀行或公司是“貸方”,所就叫credit。)
Exp=Expense花費,費用
O/H=overhead常用開支
TC=total cost總費用
FC=fixed cost常設費用
VC=variable cost變動費用
P=profit竟利潤
S=sales銷售總額
Rev=revenue利潤
MC=marginal cost費用差額
GM=gross margin毛利
MR=marginal revenue利潤差額
A/R=acount receivable待收款(銷售後,記賬以後收取。)
A/P=account payable代付費(花費後記賬,以後付費。)
PMT=payment支付款
N/I=net income純收入
AMT=amount數額
DCT=discount打折