D degree; draft 度、汇票

D/A deposit account 存款帐户

D/A document against acceptance 承兑交单

d/a days after acceptance 承兑后......日（付款）

D. A. debit advice 欠款报单

D. B day book 日记帐、流水帐

D/D documentary draft 跟单汇票

D. D.; D/D demand draft 即期汇票

D/d; d/d days after date 出票后......日(付款)

d. d. dry dock 干船坞

D. D. D deadline delivery date 交易最后日期

def. deficit 赤字、亏损

dem. demurrage 滞期费

Depr. depreciation 折旧

d. f; D. F.; d. frt. dead freight 空舱费

D. G dangerous goods 危险货物

diff. difference 差额

Dis. discount 折扣、贴现

dish'd; dishd dishonored 不名誉、拒付

div.; divd dividend 红利、股息

DK Don't know 不知道

DL direct loan 直接贷款

DL discretionary limit 无条件限制

DLD deadline date 最后时限

Dls. ; Dol(s); Doll(s) dollars 元

DN date number 日期号

DN; D/N debit note 借记通知单

DNR do not reduce 不减少

do.; dto. ditto 同上、同前

D/O delivery order 发货单

Doc(s) documents 凭证、单据、文件

doc. att. documents attached 附单据、附件

Doc. code document code 凭证（单据）编号

D. O. G. days of grace 宽限日数

DOR date of request 要求日

DP; D/P document against payment 交单付款

DPOB date and place of birth 出生时间和地点

DPP damp proofing 防潮的

Dr. debit 借记、借方

D. R.; DR discount rate 贴现率、折扣率

Dr debtor 债务人

DR deposit receipt 存单、存款收据

dr. drawer 借方

DS; d/s days after sight(days' sight) 见票后.......日(付款)

ds.; d's days 日

dstn. destination 日的地(港)

dup.; dupl.; dupte. duplicate 副本

DVP delivery versus payment 付款交货

dy.; d/y day; delivery 日、交货

dz dozen 一打

E. exchange; export 交易所、输出

EAT earnings after tax 税后收益

EB ex budgetary 预算外

EBIT earnings before interest and tax 扣除利息和税金前收益

EBT earning before taxation 税前盈利

EC export credit 出口信贷

EC error corrected 错误更正

Ec. exempli causa 例如

Ec. ex coupon 无息票

ECA export credit agency 出口信贷机构

ECG Export Credit Guarantee 出口信用担保

ECI export credit insurance 出口信用保险

ECR export credit refinancing 出口信贷再融资

ECT estimated completion time 估计竣工时间

E/D export declaration 出口申报单

ED ex dividend 无红利、除息、股利除外

EDI electronic data interchange 电子数据交换

EDOC effective date of change 有效更改日期

E. E.; e.e errors excepted 如有错误，可加更正

EF export finance 出口融资

EF Exchange Fund 外汇基金

EFT electronic funds transfer 电子资金转帐

EIB Export-Import Bank 进出口银行

EL export license 出口许可证

ELI extra low impurity 极少杂质

EMP end-of month payment 月末付款

EMS express mail service 邮政特快专递

enc enclosed 停业

encl(s). enclosure 附件

encd. enclosed 附件

End. ; end. endorsement 背书

Entd. entered 登记人

EOA effective on or about 大约在.......生效

EOD every other day 每隔一日

EOM end of month 月底

EOQ economic order quantity 最底订货量

EOS end of season 季末

EOU export-oriented unit 出口型单位

EOY end of year 年终

EPD earliest possible date 最早可能日期

EPN export promissory note 出口汇票

EPOS electronic point of sale 电子销售点

EPZ export processing zone 出口加工区

ERM exchange rate mechanism 汇率机制

Et. estate 财产、遗产

EST Eastern Standard Time 美国东部标准时间

et seq. et sequents 以下

ETA estimated time of arrival 预计到达时间

ETD estimated tiem of departure 预计出发时间

ETDZ Economic and Technological Development Zone 经济技术开发区

ETLT equal to or less than 等于或少于

ETS estimated time of sailing 预计启航时间

ex.; exch exchange 汇兑、况换

excl. exclusive 另外、不在内

ex cont. from contract 从合同

ex cp. ex coupon 无息票

ex div. ex dividend 无股息

Exp. export 出口

Extd. extend 展期

EXW ex works 工厂交货价

f feet 英尺

F dealt in flat 无息交易的

f. following (page) 接下页

F. A freight agent 货运代理行

FA free alongside 启运港船边交货

FAC facility 设施、设备

f.a.c. fast as can 尽快

fad. free delivery (discharge, dispatch) 免费送货

F. A. F. free at factory 工厂交货

F. A. Q fair average quality （货品）中等平均质量

F. A. S. free alongside ship 发运地船边交货价

FAT factory acceptance test 工厂验收试验

FB foreign bank 外国银行

F. B. E. foreign bill of exchange 外国汇票

F. C. fixed capital 固定资本

F. C. fixed charges 固定费用

F. C. future contract 远期合同

FCG foreign currency guarantee 外币担保

FCL full container load 整货柜装载

FCL/LCL full container load/less (than)full container load 整装/分卸

FCR forwarder's cargo receipt 货运代理行收据

FCT forwarding agent's certificate of transport 货运代理行领货证

fd. fund 资金

FE foreign exchange 外汇

FE future exchange 远期外汇

fib free into barge 驳船上的交货价

fin. stadg.(stndg.) financial standing 资信状况

fin. stat. (F/S) financial statement 财务报表

fin.yr. financial year 财政年度

FINA following items not available 以下项目不可获得

FIO free in and out 自由进出

F. I. T free of income tax 免交所得税

flt. flat 无利息

FMV fair market value 合理市价

FO free out 包括卸货费在内的运费

fo. folio 对折、页码

FOB free on board （启运港）船上交货、离岸价格

FOB airport FOB airport (启运）机场交货（价）

FOBST free on board stowed and trimming 包括清理及平仓的离岸价格

F.O.C. free of charge 免费

FOK fill or kill 要么买进或卖出，要么取消

FOR free on rail (or road) 铁路或（公路）上交货价

for'd., fwd forward; forwarded 转递

FOREX foreign exchange 外汇

FOS free on steamer 蒸汽船上交货（价）

FOUO for official use only 仅用于公事

FOW, f. o. w. free on wagon （启运站）火车上交货（价）

frt., frgt. forward 期货、远期合约

free case no charge for case 免费事例