1 C&F(cost&freight)成本加运费价 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、个、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、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、单据 29 INT(international)国际的 30 P/L (packing list)装箱单、明细表 31 INV (invoice)发票 32 PCT (percent)百分比 33 REF (reference)参考、查价 34 EMS (express mail special)特快传递 35 STL.(style)式样、款式、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、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、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
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