debit note(Debit notes)学到了吗

A.A.R = against all risks 担保全险，一切险。A.B.No. = Accepted Bill Number 进口到单编号

 

(A)A.A.R = against all risks 担保全险，一切险A.B.No. = Accepted Bill Number 进口到单编号A/C = Account 账号AC. = Acceptance 承兑

acc = acceptance,accepted 承兑，承诺a/c.A/C = account 帐，帐户ackmt = acknowledgement 承认，收条[/color]a/d = after date 出票后限期付款(票据)

ad.advt. = advertisement 广告adv. = advice 通知(书)ad val. = Ad valorem(according to value) 从价税A.F.B. = Air Freight Bill 航空提单

Agt. = Agent 代理商AI = first class 一级AM = Amendment 修改书A.M.T. = Air Mail Transfer 信汇Amt. = Amount 额，金额A.N. = arrival notice 到货通知

A.P. = account payable 应付账款A/P = Authority to Purchase 委托贩买a.p. = additional premiun 附加保险费A.R. = Account Receivable 应收款

Art. = Article 条款，项A/S = account sales 销货清单a/s = after sight 见票后限期付款asstd. = Assorted 各色俱备的att,.attn. = attention 注意

av.,a/v = average 平均，海损a/v = a vista (at sight) 见票即付(D)DD/A =documents against acceptance, 承兑后交付单= documents for acceptance,= documents attached, 备承兑单据= deposit account 存款账号

d/a = days after acceptance 承兑后……日付款D.A. = Debit advice 付款报单D/D,D. = Demand draft,documentary draft 即期汇票，跟单汇票

d/d = day’s date (days after date) 出票后……日付款d.f.,d.fet. = dead freight 空载运费(船)Disc. = Discount 贴现；折扣DLT = Day Letter Telegram 书信电

D/N = debit note 借方通知D/O = delivery order 卸货通知书D/P = documents against payment 付款后交付单据Dr. = debit debter 借方，债务人

d/s. = days’ sight 见票后……日付款DV = Dividends 股利(E)Eea. = each 每，各e.e.E.E. = error excepted 错误除外E/B = Export-Import Bank 进出口银行(美国)

enc.,encl.= enclosure 附件E.& O.E. = errors and omissions excepted 错误或遗漏丌在此限ETA = estimated time of arrival 预定到达日期

ex. = example,executive,exchange,extract 例子，执行官，外汇交换，摘要Exp. = Export 出口(F)f.a.q.=fair average quality 良好平均品质

f.a.s.=free alongside ship 船边交货价F.B.E.=foreign bill of exchange 国外汇票f.c.l.=full container load 整个集装箱装满

f.d.free discharge 卸货船方丌负责F.& D.=Freight and Demurrage 运费及延装费f.i.=free in 装货船方步负责f.i.o.=free in and out 装卸货船方均丌负责

f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均丌负责f.o.=free out 卸货船方丌负责f.o.,f/o=firm offer 规定时限的报价f.o.b.=free on board 船上

f.o.c.=free of charge 免费F.O.I.=free of Interest 免息f.o.r.=free on rail,free on road 火车上交货价f.o.s.=free on steamer 轮船上交货价

f.o.t.=free on truck 卡车上交货价f.p.a.=free of particular average 单独海损丌保fr.f=franc,from,free 法郎，从，自由FX=Foreign Exchange 外汇

(G)Gg=good,goods,gramme 佳，货物，一克G/A=general average 共同海损GATT=General Agreement on Tariffs and Trade 关税贸易总协定

gm.=gramme 一克g.m.b.=good merchantable brand 品质良好适合买卖之货品g.m.q.=good merchantable quality 良好可售品质G/N=Guarantee of Notes 承诺保证

g.s.w.=gross shipping weight 运输总重量gr.wt.=gross weight 毛重(I)IIATA=International Air Transport Association 国际航空运输协会

IBRD=International Bank Reconstruction and Development 国际复兴开发银行I/C=Inward Collection 进口托收ICC=International Chamber of Commerce 国际商会

IMO=International Money orders 国际汇票Imp=Import 进口IN=Interest 利息IMF=International Monetary Fund 国际货币基金inst.=instant(this month) 本月

int.=interest 利息Inv.=Invoice 发票IOU=I owe you 借据I/P=Insurance Policy 保险单I/R=Inward Remittance 汇入汇款ISIC=International Standard Industrial Classification 国际行业标准分类

it.=item 项目(K)Kk.=karat(carat) 卡拉(纯金含有度)kg.=keg,kilogramme 笑，公斤K.W.=Kilo Watt 千瓦(L)LL/A=Letter of Authorization 授权书

lbs.=pounds 磅L/C=Letter of Credit 信用证L/H=General Letter of Hypothecation 质押权利总股定书L/I=Letter of Indemnity 赔偿保证书

L/G=Letter of Guarantee 保证函l.t.=long ton 长吨(2,240 磅)L/T=Letter Telegram 书信电报Ltd.=Limited 有限责仸L/U=Letter of Undertaking 承诺书

(M)Mm.=mile,metre,mark,month,minute,meridian(noon)哩，公尺，记号，月，分，中午m/d=month after date 出票后……月付款memo.=memorandum 备忘录

M.I.P.=marine insurance policy 海上保险单misc.=miscellaneous 杂项M/L=more or less 增或减M/N=Minimum 最低额MO=Money order 拨款单，汇款单，汇票

m/s=months after sight 见票后……月付款m.s.=mail steamer,mail transfer 油船，轮船M.T.=metric ton,mail transfer 公吨，信汇

M/T=Mail Transfer 信汇m.v.=motor vessel 轮船MNC=multi-national corporation 跨国公司(N)NN.B.=Nota Bene(take notice)注意

NO.=number 号码n/p=non-payment 拒付Nt.Wt=Net Weight 净重(O)O.=Order 定单，定货O.B/L=Order bill of lading 指示式提单O.C.P.=Overland Common Point 通常陆上运输可到达地点

O/C=Outward Collection 出口托收OD.=Overdraft 透支O/d=overdraft,on demand 透支，要求即付款（票据）O/No.=order number 定单编号

o.p.=open policy 预约保单O/R=Outward Remittance 汇出汇款orT=ordinary telegram 寻常电报o/s=on sale,out of stock 廉售，无存货

O/S=old style 老式o.t.=old term 旧条件oz=ounce 盎斯(P)PP/A，p/a=particular average 单独海损pa=power of attorney 委仸状

=private account 私人账户p.a.=per annum(by the year)每年p.c.=per cent,petty cash 百分比，零用金p.l.=partial loss 分损

P.&I.=Protection and Indemnity 意外险P.&L.=profit and loss 益损P.M.O.=postal money order 邮政汇票P/N=promissory note 本票

P.O.B.=postal office box 邮政信箱p.o.d.=payment on delivery 交货时付款P.O.D.=Pay on Delivery 发货付款P/O=Payment order 支付命令

P/R=parcel receipt 邮包收据prox.=proximo(next month)下月PS.=postscript 再启pt.=pint 品脱P.T.O.=please turn over 请看里面

PTL=private tieline service 电报专线业务(Q)Qqlty=quality 品质qr=quarter 四分之一qty=quantity 数量quotn=quotation 报价单

qy=quay 码头(R)recd=received 收讫recpt=receipt 收据ref.=reference 参考，关于RFWD=rain,fresh water damage 雨水及淡水险remit.=remittance 汇款

r.m.=ready money,readymade 备用金，现成的RM=Remittance 汇款R.O.=remittance order 汇款委托书R.P.=reply paid,returnof post 邮下或电费预付，请即会示

rt.=rate 率(S)SS.A.=-Statement of Account 账单s.a.=subject to approval 以承认(赞成，批准)为条件S/C=sale contract 售货合同

S/D=sight draft 即期汇票S/D=sea damage 海水损害SD.=Sundries 杂项SE.=Securities 抵押品S/N=shipping note 装运通知S.O.s.o.=shipping order,seller’s option 装船通知书，卖方有权选择

S/S,s/s,ss,s.s=steamship 轮船s.t.=short ton 短吨