D degree; draft 度、匯票
D/A deposit account 存款帳戶
D/A document against acceptance 承兌交單
d/a days after acceptance 承兌后......日（付款）
D. A. debit advice 欠款報(bào)單
D. B day book 日記帳、流水帳
D/D documentary draft 跟單匯票
D. D.; D/D demand draft 即期匯票
D/d; d/d days after date 出票后......日(付款)
d. d. dry dock 干船塢
D. D. D deadline delivery date 交易最后日期
def. deficit 赤字、虧損
dem. demurrage 滯期費(fèi)
Depr. depreciation 折舊
d. f; D. F.; d. frt. dead freight 空艙費(fèi)
D. G dangerous goods 危險(xiǎn)貨物
diff. difference 差額
Dis. discount 折扣、貼現(xiàn)
dish'd; dishd dishonored 不名譽(yù)、拒付
div.; divd dividend 紅利、股息
DK Don't know 不知道
DL direct loan 直接貸款
DL discretionary limit 無(wú)條件限制
DLD deadline date 最后時(shí)限
Dls. ; Dol(s); Doll(s) dollars 元
DN date number 日期號(hào)
DN; D/N debit note 借記通知單
DNR do not reduce 不減少
do.; dto. ditto 同上、同前
D/O delivery order 發(fā)貨單
Doc(s) documents 憑證、單據(jù)、文件
doc. att. documents attached 附單據(jù)、附件
Doc. code document code 憑證（單據(jù)）編號(hào)
D. O. G. days of grace 寬限日數(shù)
DOR date of request 要求日
DP; D/P document against payment 交單付款
DPOB date and place of birth 出生時(shí)間和地點(diǎn)
DPP damp proofing 防潮的
Dr. debit 借記、借方
D. R.; DR discount rate 貼現(xiàn)率、折扣率
Dr debtor 債務(wù)人
DR deposit receipt 存單、存款收據(jù)
dr. drawer 借方
DS; d/s days after sight(days' sight) 見票后.......日(付款)
ds.; d's days 日
dstn. destination 日的地(港)
dup.; dupl.; dupte. duplicate 副本
DVP delivery versus payment 付款交貨
dy.; d/y day; delivery 日、交貨
dz dozen 一打
E. exchange; export 交易所、輸出
EAT earnings after tax 稅后收益
EB ex budgetary 預(yù)算外
EBIT earnings before interest and tax 扣除利息和稅金前收益
EBT earning before taxation 稅前盈利
EC export credit 出口信貸
EC error corrected 錯(cuò)誤更正
Ec. exempli causa 例如
Ec. ex coupon 無(wú)息票
ECA export credit agency 出口信貸機(jī)構(gòu)
ECG Export Credit Guarantee 出口信用擔(dān)保
ECI export credit insurance 出口信用保險(xiǎn)
ECR export credit refinancing 出口信貸再融資
ECT estimated completion time 估計(jì)竣工時(shí)間
E/D export declaration 出口申報(bào)單
ED ex dividend 無(wú)紅利、除息、股利除外
EDI electronic data interchange 電子數(shù)據(jù)交換
EDOC effective date of change 有效更改日期
E. E.; e.e errors excepted 如有錯(cuò)誤，可加更正
EF export finance 出口融資
EF Exchange Fund 外匯基金
EFT electronic funds transfer 電子資金轉(zhuǎn)帳
EIB Export-Import Bank 進(jìn)出口銀行
EL export license 出口許可證
ELI extra low impurity 極少雜質(zhì)
EMP end-of month payment 月末付款
EMS express mail service 郵政特快專遞
enc enclosed 停業(yè)
encl(s). enclosure 附件
encd. enclosed 附件
End. ; end. endorsement 背書
Entd. entered 登記人
EOA effective on or about 大約在.......生效
EOD every other day 每隔一日
EOM end of month 月底
EOQ economic order quantity 最底訂貨量
EOS end of season 季末
EOU export-oriented unit 出口型單位
EOY end of year 年終
EPD earliest possible date 最早可能日期
EPN export promissory note 出口匯票
EPOS electronic point of sale 電子銷售點(diǎn)
EPZ export processing zone 出口加工區(qū)
ERM exchange rate mechanism 匯率機(jī)制
Et. estate 財(cái)產(chǎn)、遺產(chǎn)
EST Eastern Standard Time 美國(guó)東部標(biāo)準(zhǔn)時(shí)間
et seq. et sequents 以下
ETA estimated time of arrival 預(yù)計(jì)到達(dá)時(shí)間
ETD estimated tiem of departure 預(yù)計(jì)出發(fā)時(shí)間
ETDZ Economic and Technological Development Zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)
ETLT equal to or less than 等于或少于
ETS estimated time of sailing 預(yù)計(jì)啟航時(shí)間
ex.; exch exchange 匯兌、況換
excl. exclusive 另外、不在內(nèi)
ex cont. from contract 從合同
ex cp. ex coupon 無(wú)息票
ex div. ex dividend 無(wú)股息
Exp. export 出口
Extd. extend 展期
EXW ex works 工廠交貨價(jià)
f feet 英尺
F dealt in flat 無(wú)息交易的
f. following (page) 接下頁(yè)
F. A freight agent 貨運(yùn)代理行
FA free alongside 啟運(yùn)港船邊交貨
FAC facility 設(shè)施、設(shè)備
f.a.c. fast as can 盡快
fad. free delivery (discharge, dispatch) 免費(fèi)送貨
F. A. F. free at factory 工廠交貨
F. A. Q fair average quality （貨品）中等平均質(zhì)量
F. A. S. free alongside ship 發(fā)運(yùn)地船邊交貨價(jià)
FAT factory acceptance test 工廠驗(yàn)收試驗(yàn)
FB foreign bank 外國(guó)銀行
F. B. E. foreign bill of exchange 外國(guó)匯票
F. C. fixed capital 固定資本
F. C. fixed charges 固定費(fèi)用
F. C. future contract 遠(yuǎn)期合同
FCG foreign currency guarantee 外幣擔(dān)保
FCL full container load 整貨柜裝載
FCL/LCL full container load/less (than)full container load 整裝/分卸
FCR forwarder's cargo receipt 貨運(yùn)代理行收據(jù)
FCT forwarding agent's certificate of transport 貨運(yùn)代理行領(lǐng)貨證
fd. fund 資金
FE foreign exchange 外匯
FE future exchange 遠(yuǎn)期外匯
fib free into barge 駁船上的交貨價(jià)
fin. stadg.(stndg.) financial standing 資信狀況
fin. stat. (F/S) financial statement 財(cái)務(wù)報(bào)表
fin.yr. financial year 財(cái)政年度
FINA following items not available 以下項(xiàng)目不可獲得
FIO free in and out 自由進(jìn)出
F. I. T free of income tax 免交所得稅
flt. flat 無(wú)利息
FMV fair market value 合理市價(jià)
FO free out 包括卸貨費(fèi)在內(nèi)的運(yùn)費(fèi)
fo. folio 對(duì)折、頁(yè)碼
FOB free on board （啟運(yùn)港）船上交貨、離岸價(jià)格
FOB airport FOB airport (啟運(yùn)）機(jī)場(chǎng)交貨（價(jià)）
FOBST free on board stowed and trimming 包括清理及平倉(cāng)的離岸價(jià)格
F.O.C. free of charge 免費(fèi)
FOK fill or kill 要么買進(jìn)或賣出，要么取消
FOR free on rail (or road) 鐵路或（公路）上交貨價(jià)
for'd., fwd forward; forwarded 轉(zhuǎn)遞
FOREX foreign exchange 外匯
FOS free on steamer 蒸汽船上交貨（價(jià)）
FOUO for official use only 僅用于公事
FOW, f. o. w. free on wagon （啟運(yùn)站）火車上交貨（價(jià)）
frt., frgt. forward 期貨、遠(yuǎn)期合約
free case no charge for case 免費(fèi)事例
