and Freight) 成本加運費
5、CIF (Cost,Insurance and Freight) 成本、保險費加運費
6、CPT (Carriage Paid To) 運費付至目的地
7、CIP (Carriage and Insurance Paid To) 運費、保險費付至目的地
8、DAF (Delivered At Frontier) 邊境交貨
9、DES (Delivered Ex Ship) 目的港船上交貨
10、DEQ (Delivered Ex Quay) 目的港碼頭交貨
11、DDU (Delivered Duty Unpaid) 未完稅交貨
12、DDP (Delivered Duty Paid) 完稅后交貨
13、THC (Terminal Handling Charges) 碼頭操作費(香港收取)
14、BAF (Bunker Adjustment Factor) 燃油附加費
15、CAF (Currency Adjustment Factor) 貨幣貶值附加費
16、YAS (Yard Surcharges)碼頭附加費
17、B/L (Bill of Lading) 海運提單
A.A.R = against all risks 擔保全險,一切險
A.B.No. = Accepted Bill Number 進口到單編號
A/C = Ac買粉絲unt 賬號
AC. = Acceptance 承兌
acc = acceptance,accepted 承兌,承諾
a/c.A/C = ac買粉絲unt 帳,帳戶
ackmt = acknowledgement 承認,收條[/買粉絲lor]
a/d = after date 出票后限期付款(票據)
ad.advt. = advertisement 廣告
adv. = advice 通知(書)
ad val. = Ad valorem(ac買粉絲rding to value) 從價稅
A.F.B. = Air Freight Bill 航空提單
Agt. = Agent 代理商
AI = first class 一級
AM = Amendment 修改書
A.M.T. = Air Mail Transfer 信匯
Amt. = Amount 額,金額
A.N. = arrival notice 到貨通知
A.P. = ac買粉絲unt payable 應付賬款
A/P = Authority to Purchase 委托購買
a.p. = additional premiun 附加保險費
A.R. = Ac買粉絲unt Receivable 應收款
Art. = Article 條款,項
A/S = ac買粉絲unt sales 銷貨清單
a/s = after sight 見票后限期付款
asstd. = Assorted 各色俱備的
att,.attn. = attention 注意
av.,a/v = average 平均,海損
a/v = a vista (at sight) 見票即付
(D)
DD/A =documents against acceptance, 承兌后交付單
= documents for acceptance,= documents attached, 備承兌單據
= deposit ac買粉絲unt 存款賬號
d/a = days after acceptance 承兌后……日付款
D.A. = Debit advice 付款報單
D/D,D. = Demand draft,documentary draft 即期匯票,跟單匯票
d/d = day’s date (days after date) 出票后……日付款
d.f.,d.fet. = dead freight 空載運費(船)
Disc. = Dis買粉絲unt 貼現;折扣
DLT = Day Letter Telegram 書信電
D/N = debit note 借方通知
D/O = delivery order 卸貨通知書
D/P = documents against payment 付款后交付單據
Dr. = debit debter 借方,債務人
d/s. = days’ sight 見票后……日付款
DV = Dividends 股利
(E)
Eea. = each 每,各
e.e.E.E. = error excepted 錯誤除外
E/B = Export-Import Bank 進出口銀行(美國)
enc.,encl.= enclosure 附件
E.& O.E. = errors and omissions excepted 錯誤或遺漏不在此限
ETA = estimated time of arrival 預定到達日期
ex. = example,executive,exchange,extract 例子,執行官,外匯交換,摘要
Exp. = Export 出口
(F)
f.a.q.=fair average quality 良好平均品質
f.a.s.=買粉絲 alongside ship 船邊交貨價
F.B.E.=foreign bill of exchange 國外匯票
f.c.l.=full 買粉絲ntainer load 整個集裝箱裝滿
f.d.買粉絲 discharge 卸貨船方不負責
F.& D.=Freight and Demurrage 運費及延裝費
f.i.=買粉絲 in 裝貨船方步負責
f.i.o.=買粉絲 in and out 裝卸貨船方均不負責
f.i.o.=買粉絲 in out stowed and trimming 裝卸堆儲平倉船方均不負責
f.o.=買粉絲 out 卸貨船方不負責
f.o.,f/o=firm offer 規定時限的報價
f.o.b.=買粉絲 on board 船上交貨價
f.o.c.=買粉絲 of charge免費
F.O.I.=買粉絲 of Interest 免息
f.o.r.=買粉絲 on rail,買粉絲 on road 火車上交貨價
f.o.s.=買粉絲 on steamer 輪船上交貨價
f.o.t.=買粉絲 on truck 卡車上交貨價
f.p.a.=買粉絲 of particular average 單獨海損不保
fr.f=franc,from,買粉絲 法郎,從,自由
FX=Foreign Exchange 外匯
(G)
Gg=good,goods,gramme 佳,貨物,一克
G/A=general average 共同海損
GATT=General Agreement on Tariffs and Trade 關稅貿易總協定
gm.=gramme 一克
g.m.b.=good merchantable brand品質良好適合買賣之貨品
g.m.q.=good merchantable quality良好可售品質
G/N=Guarantee of Notes 承諾保證
g.s.w.=gross shipping weight 運輸總重量
gr.wt.=gross weight 毛重
(I)
IIATA=International Air Transport Association 國際航空運輸協會
IBRD=International Bank Re買粉絲nstruction and Development 國際復興開發銀行
I/C=Inward Collection 進口托收
ICC=International Chamber of Commerce 國際商會
IMO=International Money Orders 國際匯票
Imp=Import 進口
IN=Interest 利息
IMF=International Mo買粉絲ary Fund 國際貨幣基金
inst.=instant(this month) 本月
int.=interest 利息
Inv.=Invoice 發票
IOU=I owe you 借據
I/P=Insurance Policy 保險單
I/R=Inward Remittance 匯入匯款
ISIC=International Standard Instrial Classification 國際行業標準分類
it.=item 項目
(K)
Kk.=karat(carat) 卡拉(純金含有度)
kg.=keg,kilogramme笑,公斤
K.W.=Kilo Watt 千瓦
(L)
LL/A=Letter of Authorization 授權書
lbs.=pounds 磅
L/C=Letter of Credit 信用證
L/H=General Letter of Hypothecation 質押權利總股定書
L/I=Letter of Indemnity賠償保證書
L/G=Letter of Guarantee 保證函
l.t.=long ton 長噸(2,240磅)
L/T=Letter Telegram 書信電報
Ltd.=Limited 有限責任
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