Ê»§ 
D/A document against acceptance ³Ð¶Ò½»µ¥ 
d/a days after acceptance ³Ð¶Òºó......ÈÕ£¨¸¶¿î£© 
D. A. debit advice Ç·¿î±¨µ¥ 
D. B day book ÈÕ¼ÇÕÊ¡¢Á÷Ë®ÕÊ 
DB method declining balance (depreciation) method µÝ¼õÓà¶îÕ۾ɷ¨ 
D. C. F. method discounted cash flow method ÏÖ½ðÁ÷Á¿ÌùÏÖ·¨ 
D/D documentary draft ¸úµ¥»ãƱ 
D. D.; D/D demand draft ¼´ÆÚ»ãƱ 
D/d; d/d days after date ³öƱºó......ÈÕ(¸¶¿î) 
d. d. dry dock ¸É´¬Îë 
DDB method double declining balance (depreciation) method Ë«±¶µÝ¼õÓà¶îÕ۾ɷ¨ 
D. D. D deadline delivery date ½»Ò××îºóÈÕÆÚ 
def. deficit ³à×Ö¡¢¿÷Ëð 
dem. demurrage ÖÍÆÚ·Ñ 
Depr. depreciation ÕÛ¾É 
d. f; D. F.; d. frt. dead freight ¿Õ²Õ·Ñ 
D. G dangerous goods ΣÏÕ»õÎï 
diff. difference ²î¶î 
Dis. discount ÕÛ¿Û¡¢ÌùÏÖ 
dish'd; dishd dishonored ²»ÃûÓþ¡¢¾Ü¸¶ 
D. I. T double income-tax(relief) Ë«ÖØËùµÃË°£¨ÃâÕ÷£© 
div.; divd dividend ºìÀû¡¢¹ÉÏ¢ 
D-J Dow Jones & Co. ÃÀ¹úµÀ¡ªÇí˹¹«Ë¾ 
DJIA Dow Jones Industrial Average (Stock Index) µÀ¡ªÇí˹¹¤Òµ¹ÉƱָÊý 
DJTA Dow Jones Transportation Average µÀ¡ªÇí˹ÔËÊäƽ¾ùÊý 
DJUA Dow Jones Utility Average µÀ¡ªÇí˹¹«ÓÃÊÂҵƽ¾ùÊý 
DK Don't know ²»ÖªµÀ 
DL direct loan Ö±½Ó´û¿î 
DL discretionary limit ÎÞÌõ¼þÏÞÖÆ 
DLD deadline date ×îºóʱÏÞ 
Dls. ; Dol(s); Doll(s) dollars Ôª 
DM Deutsche Mark; D-mark; Deutschmark; µÂ¹úÂí¿Ë 
DMCs developing member countries ·¢Õ¹Öйú¼Ò 
DN date number ÈÕÆںŠ
DN; D/N debit note ½è¼Ç֪ͨµ¥ 
DNR do not reduce ²»¼õÉÙ 
do.; dto. ditto ͬÉÏ¡¢Í¬Ç° 
D/O delivery order ·¢»õµ¥ 
Doc(s) documents ƾ֤¡¢µ¥¾Ý¡¢Îļþ 
doc. att. documents attached ¸½µ¥¾Ý¡¢¸½¼þ 
Doc. code document code ƾ֤£¨µ¥¾Ý£©±àºÅ 
D. O. G. days of grace ¿íÏÞÈÕÊý 
DOR date of request ÒªÇóÈÕ 
DP; D/P document against payment ½»µ¥¸¶¿î 
DPI disposable personal income ¸öÈË¿ÉÖ§ÅäÊÕÈë 
DPOB date and place of birth ³öÉúʱ¼äºÍµØµã 
DPP damp proofing ·À³±µÄ 
Dr. debit ½è¼Ç¡¢½è·½ 
D. R.; DR discount rate ÌùÏÖÂÊ¡¢ÕÛ¿ÛÂÊ 
Dr debtor Õ®ÎñÈË 
DR deposit receipt ´æµ¥¡¢´æ¿îÊÕ¾Ý 
dr. drawer ½è·½ 
DS; d/s days after sight(days' sight) ¼ûƱºó.......ÈÕ(¸¶¿î) 
ds.; d's days ÈÕ 
dstn. destination ÈյĵØ(¸Û) 
DTC Deposit taking company ½ÓÊÜ´æ¿î¹«Ë¾ 
DTC Deposit Trust Company ´¢ÐîÐÅÍй«Ë¾ 
dup.; dupl.; dupte. duplicate ¸±±¾ 
DVP delivery versus payment ¸¶¿î½»»õ 
dy.; d/y day; delivery ÈÕ¡¢½»»õ 
dz dozen Ò»´ò





E. exchange; export ½»Ò×Ëù¡¢Êä³ö 
E. & O. E. errors and omissions excepted ÈçÓдí©£¬¿É¼Ó¸üÕý 
e.a.o.n. except as otherwise noted ³ý·ÇÁíÓÐ˵Ã÷ 
EAT earnings after tax Ë°ºóÊÕÒæ 
EB ex budgetary Ô¤ËãÍâ 
EBIT earnings before interest and tax ¿Û³ýÀûÏ¢ºÍË°½ðÇ°ÊÕÒæ 
EBS Electronic Broking Service µç×Ó¾­¼Í·þÎñϵͳ 
EBT earning before taxation Ë°Ç°Ó¯Àû 
EC European Community; European Commission Å·ÖÞ¹²Í¬Ì塢ŷÖÞίԱ»á 
EC export credit ³ö¿ÚÐÅ´û 
EC error corrected ´íÎó¸üÕý 
Ec. exempli causa ÀýÈç 
Ec. ex coupon ÎÞϢƱ 
ECA export credit agency ³ö¿ÚÐÅ´û»ú¹¹ 
ECAFE Economic Commission for Asia and the Far East ÑÇÖÞ¼°Ô¶¶«¾­¼ÃίԱ»á 
ECE Economic Commission for Europe Å·ÖÞ¾­¼ÃίԱ»á 
ECG Export Credit Guarantee ³ö¿ÚÐÅÓõ£±£ 
ECI export credit insurance ³ö¿ÚÐÅÓñ£ÏÕ 
ECR export credit refinancing ³ö¿ÚÐÅ´ûÔÙÈÚ×Ê 
ECT estimated completion time ¹À¼Æ¿¢¹¤Ê±¼ä 
ECU European Currency Unit Å·ÖÞ»õ±Òµ¥Î» 
E/D export declaration ³ö¿ÚÉ걨µ¥ 
ED ex dividend ÎÞºìÀû¡¢³ýÏ¢¡¢¹ÉÀû³ýÍâ 
EDD estimated delivery date Ô¤¼Æ½»¸îÈÕ 
EDI electronic data interchange µç×ÓÊý¾Ý½»»» 
EDOC effective date of change ÓÐЧ¸ü¸ÄÈÕÆÚ 
EDP Electronic Data Processing µç×ÓÊý¾Ý×ÔÀí 
E. E.; e.e errors excepted ÈçÓдíÎ󣬿ɼӸüÕý 
EERI Effective Exchange Rate Indexes of Hong Kong ¸Û»ãÖ¸Êý 
EET East European Time ¶«Å·Ê±¼ä 
EF export finance ³ö¿ÚÈÚ×Ê 
EF Exchange Fund Íâ»ã»ù½ð 
EFT electronic funds transfer µç×Ó×ʽðתÕÊ 
EFTA European Free Trade Area (Association) Å·ÖÞ×ÔÓÉóÒ×Çø£¨Ð­»á£© 
EGM Extraordinary Genaral Meeting Ìرð¹É¶«´ó»á 
EIB Export-Import Bank ½ø³ö¿ÚÒøÐÐ 
EIL WB Economic Integration Loan ÊÀ½çÒøÐо­¼ÃÒ»Ì廯´û¿î 
EL export license ³ö¿ÚÐí¿ÉÖ¤ 
ELI extra low impurity ¼«ÉÙÔÓÖÊ 
EMF European Monetary Fund Å·ÖÞ»õ±Ò»ù½ð 
EMIP equivalent mean investment period µÈֵƽ¾ùͶ×ÊÆÚ 
EMP end-of month payment ÔÂÄ©¸¶¿î 
EMP European main ports Å·ÖÞÖ÷Òª¸Û¿Ú 
EMS European Monetary System Å·ÖÞ»õ±ÒÌåϵ 
EMS express mail service ÓÊÕþÌØ¿ìרµÝ 
EMU European Monetary Union Å·ÖÞ»õ±ÒÁªÃË 
enc enclosed ͣҵ 
encl(s). enclosure ¸½¼þ 
encd. enclosed ¸½¼þ 
End. ; end. endorsement ±³Êé 
Entd. entered µÇ¼ÇÈË 
EOA effective on or about ´óÔ¼ÔÚ.......ÉúЧ 
EOD every other day ÿ¸ôÒ»ÈÕ 
EOE European Options Exchange Å·ÖÞÆÚȨ½»Ò× 
EOM end of month ÔÂµ× 
EOQ economic order quantity ×îµ×¶©»õÁ¿ 
EOS end of season ¼¾Ä© 
EOU export-oriented unit ³ö¿ÚÐ͵¥Î» 
EOY end of year ÄêÖÕ 
EPD earliest possible date ×îÔç¿ÉÄÜÈÕÆÚ 
EPN export promissory note ³ö¿Ú»ãƱ 
EPOS electronic point of sale µç×ÓÏúÊÛµã 
EPR earnings price ratio ÊÕÒæ¼Û¸ñ±ÈÂÊ 
EPR effective protection rate ÓÐЧ±£»¤ÂÊ 
EPS earnings per share ÿ¹ÉÊÕÒæ¶î¡¢Ã¿¹ÉÓ¯Àû¶î 
E. P. T excess profit tax ³¬¶îÀûÈóË° 
EPVI excess present value index ³¬ÏÖÖµÖ¸Êý 
EPZ export processing zone ³ö¿Ú¼Ó¹¤Çø 
ERM exchange rate mechanism »ãÂÊ»úÖÆ 
ERS Export Refinance Scheme ³ö¿ÚÔÙÈÚ×ʼƻ® 
ESOP Employee Stock Ownership Plan Ö°¹¤³Ö¹É¼Æ»® 
Est. estate ²Æ²ú¡¢ÒŲú 
EST Eastern Standard Time ÃÀ¹ú¶«²¿±ê׼ʱ¼ä 
et seq. et sequents ÒÔÏÂ 
ETA estimated time of arrival Ô¤¼Æµ½´ïʱ¼ä 
ETD estimated tiem of departure Ô¤¼Æ³ö·¢Ê±¼ä 
ETDZ Economic and Technological Development Zone ¾­¼Ã¼¼Êõ¿ª·¢Çø 
ETLT equal to or less than µÈÓÚ»òÉÙÓÚ 
ETS estimated time of sailing Ô¤¼ÆÆôº½Ê±¼ä 
EU European Union Å·ÃË 
EUA European Units of Account Å·ÖÞ¼ÇÕʵ¥Î» 
ex.; exch exchange »ã¶Ò¡¢¿ö»» 
excl. exclusive ÁíÍâ¡¢²»ÔÚÄÚ 
ex cont. from contract ´ÓºÏͬ 
ex cp. ex coupon ÎÞϢƱ 
ex div. ex dividend ÎÞ¹ÉÏ¢ 
Exp. export ³ö¿Ú 
Extd. extend Õ¹ÆÚ 
EXW ex works ¹¤³§½»»õ¼Û




f feet Ó¢³ß 
F dealt in flat ÎÞÏ¢½»Ò×µÄ 
f. following (page) ½ÓÏÂÒ³ 
f. fairs ¶¨ÆÚ¼¯ÊÐ 
F. A. face amount ƱÃæ½ð¶î 
F. A. fixed assets ¹Ì¶¨×ʲú 
F. A freight agent »õÔË´úÀíÐÐ 
FA free alongside ÆôÔ˸۴¬±ß½»»õ 
FABB Fellow of the British Association of Accountants and Auditors Ó¢¹ú»á¼ÆʦºÍÉó¼ÆʦЭ»á»áÔ± 
FAC facility ÉèÊ©¡¢É豸 
f.a.c. fast as can ¾¡¿ì 
FACT factor analysis chart technique ÒòËØ·ÖÎöͼ½â·¨ 
fad. free delivery (discharge, dispatch) Ãâ·ÑËÍ»õ 
F. A. F. free at factory ¹¤³§½»»õ 
FAIA Fellow of the Association of International Accountants ¹ú¼Ê»á¼ÆЭ»á»áÔ± 
F. A. Q fair average quality £¨»õÆ·£©ÖеÈƽ¾ùÖÊÁ¿ 
F. A. S. free alongside ship ·¢Ô˵ش¬±ß½»»õ¼Û 
FASB Financial Accounting Standards Boards ²ÆÎñ»á¼Æ±ê׼ίԱ»á 
FAT fixed asset transfer ¹Ì¶¨×ʲúתÒÆ 
FAT factory acceptance test ¹¤³§ÑéÊÕÊÔÑé 
FB foreign bank Íâ¹úÒøÐÐ 
F. B. E. foreign bill of exchange Íâ¹ú»ãƱ 
F. C. fixed capital ¹Ì¶¨×ʱ¾ 
F. C. fixed charges ¹Ì¶¨·ÑÓà 
F. C. future contract Ô¶ÆÚºÏͬ 
fc. franc ·¨ÀÉ 
FCA Fellow of the Institute of Chartered Accountants ÌØÐí»á¼Æʦѧ»á»áÔ± 
FCG foreign currency guarantee Íâ±Òµ£±£ 
FCL full container load Õû»õ¹ñ×°ÔØ 
FCL/LCL full container load/less (than)full container load Õû×°/·Öж 
FCR forwarder's cargo receipt »õÔË´úÀíÐÐÊÕ¾Ý 
FCT forwarding agent's certificate of transport »õÔË´úÀíÐÐÁì»õÖ¤ 
fd. fund ×ʽð 
FDB method fixed rate on declining balance method ¶¨ÂʵݼõÓà¶îÕ۾ɷ¨ 
FDI foreign direct investment ÍâÉÌÖ±½ÓͶ×Ê 
FDIC Federal Deposit Insurance Corporation Áª°î´¢Ðî±£ÏÕ¹«Ë¾ 
FE foreign exchange Íâ»ã 
FE future exchange Ô¶ÆÚÍâ»ã 
FF French franc ·¨¹ú·¨ÀÉ 
fib free into barge ²µ´¬ÉϵĽ»»õ¼Û 
FIBC financial institution buyer credit policy ½ðÈÚ»ú¹¹Âò·½ÐÅ´ûÏÕ 
FIFO first in, first out ÏȽøÏȳö·¨ 
fin. stadg.(stndg.) financial standing ×ÊÐÅ×´¿ö 
fin. stat. (F/S) financial statement ²ÆÎñ±¨±í 
fin.yr. financial year ²ÆÕþÄê¶È 
FINA following items not available ÒÔÏÂÏîÄ¿²»¿É»ñµÃ 
FIO free in and out ×ÔÓɽø³ö 
F. I. T free of income tax Ãâ½»ËùµÃË° 
fl. florin ¶Ü 
FLG finance lease guarantee ½ðÈÚ×âÁÞµ£±£ 
flt. flat ÎÞÀûÏ¢ 
FMV fair market value ºÏÀíÊÐ¼Û 
FO free out °üÀ¨Ð¶»õ·ÑÔÚÄÚµÄÔË·Ñ 
fo. folio ¶ÔÕÛ¡¢Ò³Âë 
FOB free on board £¨ÆôÔ˸ۣ©´¬ÉϽ»»õ¡¢Àë°¶¼Û¸ñ 
FOB airport FOB airport (ÆôÔË£©»ú³¡½»»õ£¨¼Û£© 
FOBST free on board stowed and trimming °üÀ¨ÇåÀí¼°Æ½²ÖµÄÀë°¶¼Û¸ñ 
F.O.C. free of charge Ãâ·Ñ 
FOCUS Financial and Operations Combined Uniform Single Report ²ÆÎñ¾­Óª×ۺϱ¨¸æ 
FOK fill or kill ҪôÂò½ø»òÂô³ö£¬ÒªÃ´È¡Ïû 
FOR free on rail (or road) Ìú·»ò£¨¹«Â·£©ÉϽ»»õ¼Û 
for'd., fwd forward; forwarded תµÝ 
FOREX foreign exchange Íâ»ã 
FOS free on steamer ÕôÆû´¬ÉϽ»»õ£¨¼Û£© 
FOUO for official use only ½öÓÃÓÚ¹«Ê 
FOW, f. o. w. free on wagon £¨ÆôÔËÕ¾£©»ð³µÉϽ»»õ£¨¼Û£© 
FOX Futures and Options Exchange ÆÚ»õºÍÆÚȨ½»Ò×Ëù 
FP floating policy ¸¡¶¯Õþ²ß 
FP fully paid ÒÑÈ«¸¶µÄ 
FRA forward rate agreement Ô¶ÆÚÀûÂÊЭÒé 
FRCD floating rate certificate of deposit ¸¡¶¯ÀûÂÊ´æµ¥ 
frt., frgt. forward ÆÚ»õ¡¢Ô¶ÆÚºÏÔ¼ 
free case no charge for case Ãâ·ÑÊÂÀý 
FREF fixed rate export finance ¹Ì¶¨ÀûÂʳö¿ÚÈÚ×Ê 
frt. & grat. freight and gratuity Ô˷Ѽ°³ê½ð 
Frt. fwd freight forward ÔË·Ñ´ý¸¶ 
Frt. ppd freight prepaid ÔË·ÑÒѸ¶ 
FS final settlement ×îºó½áËã 
FSR feasibility study report ¿ÉÐÐÐÔÑо¿±¨¸æ 
FTW free trade wharf ÂëÍ·½»Ò× 
FTZ free trade zone ×ÔÓÉóÒ×Çø 
fut. futures ÆÚ»õ¡¢½«À´ 
FV face value ÃæÖµ 
FVA fair value accounting ºÏÀí¼ÛÖµ·¨ 
FWD forward (exchange) contract Ô¶ÆÚºÏÔ¼ 
F.X. foreign exchange Íâ»ã 
FX broker foreign exchange broker Íâ»ã¾­¼ÍÈË 
fxd fixed ¹Ì¶¨µÄ 
FXRN fixed rate note ¶¨Ï¢Æ±¾Ý 
FY fiscal year (financial year) ²ÆÕþ£¨Îñ£©Äê¶È 
fy. pd. fully paid È«²¿¸¶Æý 
FYI for your information ¹©Äú²Î¿¼




g gallon; grain; gram (s); gold ¼ÓÂØ£»¸ñÁ¿Ë; ½ð 
G. A. general agent ×Ü´úÀíÉÌ¡¢×Ü´úÀíÈË 
GA go ahead °ìÀí¡¢¿ÉÐÐ 
GAAP general Accepted Accounting Principles ͨÓûá¼Æ×¼Ôò 
GAAS Generally Accepted Auditing Standard ͨÓÃÉó¼Æ±ê×¼ 
GAC General Administration of Customs º£¹Ø×ÜÊð 
gal., gall gallon ¼ÓÂØ 
gas. gasoline ÆûÓÍ 
GATT General Agreement on Tariffs and Trade ¹ØË°¼°Ã³Ò××ÜЭ¶¨ 
GCL government concessional loan Õþ¸®ÓŻݴû¿î 
GDP gross domestic product ¹úÄÚÉú²ú×ÜÖµ 
gds. goods ÉÌÆ·¡¢»õÎï 
GJ general journal ÆÕͨÈÕ¼ÇÕÊ 
GL general ledger ×Ü·ÖÀàÕÊ 
gm. gram(s) ¿Ë 
GMP graduated payment mortgage µÝÔö¸¶¿î°´½Ò 
GND gross national demand ¹úÃñ×ÜÐèÇó 
GNE gross national expeditures ¹úÃñÖ§³ö×ܶî 
GNP gross national product ¹úÃñÉú²ú×ÜÖµ 
GOFO gold forward rate »Æ½ðÔ¶ÆÚÀûÂÊ 
GP gross profit ëÀû 
GPP general purchasing power ×ܹºÂòÄÜÁ¦ 
gr. (grs.) wt. gross weight ëÖØ 
GR gross revenue ëÊÕÈë 
GS gross sales ÏúÊÛ×ܶî 
GSP generalised system of preferences ÆÕ»ÝÖÆ 
GTM good this month ±¾ÔÂÓÐЧ 
GTW good this week ±¾ÐÇÆÚÓÐЧ




HAB house air bill º½¿ÕÍÐÔ˵¥ 
HAWB house air waybill º½¿ÕÍÐÔ˵¥ 
HCA historical cost accounting ÀúÊ·³É±¾»á¼Æ 
hdqrs. headquarters ×ܲ¿ 
hg. hectogram Ò»°Ù¹«¿Ë 
HIBOR Hong Kong Interbank Offered Rate Ïã¸ÛÒøÐÐͬҵ²ð½èÀûÂÊ 
hifo highest-in, first-out ¸ßÈëÏȳö·¨ 
H. in D. C. holder in due course Õýµ±³ÖƱÈË 
Hi-Q high quality ¸ßÖÊÁ¿ 
HIRCS high interest rate currencies ¸ßÀûÂÊ»õ±Ò 
hi-tech high technology ¸ß¼¼Êõ 
HKD Hong Kong dollar Ïã¸ÛÔª 
HKI Hong Kong Index Ïã¸ÛÖ¸Êý 
hl. hectoliter °ÙÉý 
hldg. holding ¿Ø¹É 
Hon'd honored ÈçÆÚÖ§¸¶µÄ 
HSCPI Hang Seng Consumer Price Index ºãÉúÏû·Ñ¼Û¸ñÖ¸Êý 
HSI Hang Seng Index ºãÉúÖ¸Êý 
hwevr. however ÎÞÂÛÈçºÎ 
Hz hertz ºÕ×È





. A. intangible assets ÎÞÐÎ×ʲú 
I & A inventory and allocations ¿â´æºÍ·ÖÅä 
IAS International Accounting Standard ¹ú¼Ê»á¼Æ±ê×¼ 
IB investment banking Ͷ×ÊÒøÐУ¨Òµ£© 
I. B. invoice book ·¢Æ±²¾ 
IBA International Bank Association ¹ú¼ÊÒøÐмÒЭ»á 
IBBR interbank bid rate ÒøÐм䱨¼ÛÀûÂÊ 
I. B. I invoice book inward ¹º»õ·¢Æ±²¾ 
IBNR incurred but not reported ÒÑ·¢Éú䱨¸æ 
I. B. O. invoice book outward Ïú»õ·¢Æ±²¾ 
IBOR inter-bank offered rate ÒøÐмäµÄ²ð½èÀûÂÊ 
ICB international competitive bidding ¹ú¼Ê¾º±ê 
ICIA International Credit Insurance Association ¹ú¼ÊÐÅÓñ£ÏÕЭ»á 
ICJ International Court of Justice ¹ú¼Ê·¨Í¥ 
ICM international capital market ¹ú¼Ê×ʱ¾Êг¡ 
ICONs index currency option notes Ö¸Êý»õ±ÒÆÚȨƱ¾Ý 
ICOR incremental capital-output ratio ×ʱ¾¡ª²ú³öÔöÁ¿±È 
I. C. U. International Code Used ¹ú¼ÊʹÓõĵçÂë 
IDB industrial development bond ¹¤Òµ·¢Õ¹Õ®È¯ 
IDB Inter-American Development Bank ·ºÃÀ¿ª·¢ÒøÐÐ 
IDB inter-dealer broker ½»Ò×ÉÌÖ®¼ä¾­¼ÍÈË 
IDC intangible development cost ÎÞÐοª·¢³É±¾ 
IDR international depositary receipt ¹ú¼Ê¼Ä´æµ¥¾Ý 
IE indirect export ¼ä½Ó³ö¿Ú 
I. F. insufficient fund ´æ¿î²»×ã 
IFB invitation for bids ÕбêÑûÇë 
I. G. imperial gallon Ó¢ÖƼÓÂØ 
IL, I/L import licence ½ø¿ÚÐí¿ÉÖ¤ 
ILC irrevocable letter of credit ²»¿É³·ÏúÐÅÓÃÖ¤ 
IMF International Monetary Fund ¹ú¼Ê»õ±Ò»ù½