C&F(cost&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(renminbi)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 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 |