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、的个、的支等
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、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、的单据
29 INT (international)国际的
30 P/L (packing list)装箱单、的明细表
31 INV (invoice)发票
32 PCT (percent)百分比
33 REF (reference)参考、的查价
34 EMS (express mail special)特快传递
35 STL. (style)式样、的款式、的类型
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、的购货
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、的保险加运费价
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
BA bank acceptance 银行承兑汇票
b.b. bearer bond 不记名债券
B/B bill bought 买入票据，买入汇票
b&b bed&breakfast 住宿费和早餐费
b.c. blind copy 密送的副本
BC buyer credit 买方信贷
B/C bills for collection 托收汇票
B.C. bank clearing 银行清算
b/d brought down 转下页
Bd. bond 债券
B/D bills discounted 已贴现票据
B/D bank draft 银行汇票
b.d.i. both dates inclusive, both days inclusive 包括头尾两天
B/E bill of entry 报关单
b.e., B/E bill of exchange 汇票
BEP breakeven point 保本点，盈亏临界点
b/f brought forward 承前
BF bonded factory 保税工厂
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保税货物
BHC Bank Holding Company 银行控股公司
BIS Bank of International Settlements 国际清算银行
bit binary digit 两位数
BMP bank master policy 银行统一保险
BN bank note 钞票
BO branch office 分支营业处
BO buyer\'s option 买者选择交割期的远期合同
BOM beginning of month 月初
b.o.m. bill of materials 用料清单
BOO build-operate-own 建造 运营 拥有
BOOM build-operate-own-maintain 建造 运营 拥有 维护
BOOT build-operate-own-transfer 建造 运营 拥有 转让
b.o.p. balance of payments 收支差额
BOT balance of trade 贸易余额
BOY beginning of year 年初
b.p., B/P bills payable 应付票据
BR bank rate 银行贴现率
b.r., B/R bills receivable 应收票据
Brok. broker or brokerage 经纪人或经纪人佣金
b.s., BS, B/S balance sheet 资产负债表
B/S bill of sales 卖据，出货单
分页标题#e#
B share Ｂ股
B.T.T. bank telegraphic transfer银行电汇
BV book value 票面价值