P/N promissory note 期票，本票 P/P posted price (股票等)的牌价 PAC put and call 卖出和买入期权 pat. patent 专利
PAYE pay as you earn 所得税预扣法 PAYE pay as you enter 进入时支付 PBT profit before taxation 税前利润 pc piece; prices 片，块；价格 pcl. parcel 包裹 pd paid 已付
per pro. per procurationem （拉丁）由...代理 PF project finance 项目融资 PFD preferred stock 优先股 pk peck 配克（1/4蒲式耳）
PMO postal money order 邮政汇票 P.O.C. port of call 寄航港，停靠地 P.O.D. place of delivery 交货地点
P.O.D. port of destination; port of discharge 目的港；卸货港 P.O.R. payable on receipt 货到付款 P.P. payback period （投资的）回收期
P.P.I. policy proof of interest 凭保证单证明的保险利益 POE port of entry 报关港口
POP advertising point-of-purchase advertising 购物点广告 POR pay on return 收益
PR payment received 付款收讫 PS postscript 又及
PV par value; present value 面值；现值
q. quarto 四开，四开本 Q. quantity 数量
QB qualified buyers 合格的购买者 QC quality control 质量控制 QI quarterly index 季度指数 qr. quarter 四分之一，一刻钟 QT questioned trade 有问题交易
QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托 quad. quadruplicate 一式四份中的一份 quotn. quotation 报价
q.v. quod vide (which see) 参阅 q.y. query 查核
R option not traded 没有进行交易的期权
R. response; registered; return 答复；已注册；收益 r. rate; rupee; ruble 比率；卢比；卢布
RAD research and development 研究和开发 RAM diverse annuity mortgage 逆向年金抵押 RAN revenue anticipation note 收入预期债券 R&A rail and air 铁路及航空运输
R&D research and development 研究与开发 R&T rail and truck 铁路及卡车运输 R&W rail and water 铁路及水路运输 R/A refer to acceptor 洽询（汇票）承兑人 R/D refer to drawer （银行）洽询出票人 RB regular budget 经常预算
RCA relative comparative advantage 相对比较优势
RCMM registered competitive market maker 注册的竞争市场自营商 rcvd. received 已收到
r.d. running days=consecutive days 连续日
RDTC registered deposit taking company 注册接受存款公司 Re. subject 主题
re. with reference to 关于
RECEIVED B/L received for shipment bill of lading 待装云提单 REER real effective exchange rate 实效汇率
ref. referee; reference; refer(red) 仲裁者；裁判；参考；呈递 REO real estate owned 拥有的不动产 REP import replacement 进口替代
REP Office representative office 代办处，代表处 REPO, repu, RP Repurchase Agreement 再回购协议 req. requisition 要货单，请求
REVOLVER revolving letter of credit 循环信用证 REWR read and write 读和写
RIEs recognized investment exchanges 认可的投资交易（所） Rl roll 卷
RLB restricted license bank 有限制牌照银行 RM remittance 汇款 rm room 房间
RMB RENMINBI 人民币，中国货币 RMS Royal Mail Steamer 皇家邮轮
RMSD Royal Mail Special Delivery 皇家邮政专递
RMT Rail and Maritime Transport Union 铁路海运联盟
ROA return on asset 资产回报率 ROC return on capital 资本收益率 ROE return on equity 股本回报率 ROI return on investment 投资收益
ROP registered option principal 记名期权本金 ro-ro roll-on/roll-off vessel 滚装船 ROS return on sales 销售收益率
RPB Recognized Professional Body 认可职业（投资）机构 RPI retail price index 零售物价指数
RPM resale price maintenance 零售价格维持措施（计划） rpt. repeat 重复
RRP Reverse Repurchase Agreement 逆回购协议 RSL rate sensitive liability 利率敏感性债务 RSVP please reply 请回复 RT Royalty Trust 特权信托
RTM registered trade mark 注册商标 Rto ratio 比率
RTO round trip operation 往返作业
RTS rate of technical substitution 技术替代率 RTW right to work 工作权利
RUF revolving underwriting facility 循环式包销安排 RYL referring to your letter 参照你方来信 RYT referring to your telex 参照你方电传
S no option offered 无期权出售 S split or stock divided 拆股或股息 S signed 已签字
s second; shilling 秒；第二；先令 SA semi-annual payment 半年支付 SA South Africa 南非
SAA special arbitrage account 特别套作账户 SAB special assessment bond 特别估价债券
sae stamped addressed envelope 已贴邮票、写好地址的信封
SAFE State Administration of Foreign Exchange 国家外汇管理局
SAIC State Administration for Industry and Commerce （中国）国家工商行政管理局 SAP Statement of Auditing Procedure 《审计程序汇编》 SAR Special Administrative Region 特别行政区
SAS Statement of Auditing Standard 《审计准则汇编》
SASE self-addressed stamped envelope 邮资已付有回邮地址的信封 SAT (China) State Administration of Taxation （中国）国家税务局
SATCOM satellite communication 卫星通讯 SB short bill 短期国库券；短期汇票
SB sales book; saving bond; savings bank 售货簿；储蓄债券；储蓄银行 SBC Swiss Bank Corp. 瑞士银行公司
SBIC Small Business Investment Corporation 小企业投资公司 SBIP small business insurance policy 小型企业保险单 SBLI Savings Bank Life Insurance 储蓄银行人寿保险 SBN Standard Book Number 标准图书号 SC sales contract 销售合同 sc scilicet namely 即
SC supplier credit 卖方信贷
SCF supplier credit finance 卖方信贷融资 Sch schilling （奥地利）先令
SCIRR special CIRR 特别商业参考利率 SCL security characteristic line 证券特征线
SCORE special claim on residual equity 对剩余财产净值的特别要求权 SD standard deduction 标准扣除额 SDB special district bond 特区债券
SDBL sight draft, bill of lading attached 即期汇票，附带提货单 SDH synchronous digital hierarchy 同步数字系统 SDR straight discount rate 直线贴现率 SDRs special drawing rights 特别提款权 SE shareholders' equity 股东产权 SE Stock Exchange 股票交易所
SEA Single European Act 《单一欧洲法案》
SEAF Stock Exchange Automatic Exchange Facility 股票交易所自动交易措施 SEATO Southeast Asia Treaty Organization 东南亚公约组织 sec second(ary); secretary 第二，次级；秘书 sect. section 部分 Sen senator 参议院 Sept. September 九月
SET selective employment tax 单一税率工资税 sextuplicate （文件）一式六份中的一份 SEC special economic zone 经济特区 SF sinking fund 偿债基金 Sfr Swiss Frank 瑞士法郎
SFS Summary Financial Statements 财务报表概要 sgd. signed 已签署
SHEX Sundays and holidays excepted 星期日和假日除外
SHINC Sundays and holidays included 星期日和假日包括在内 shpd. shipped 已装运 shpg. shipping 正装运 shpt. shipment 装运，船货
SI Statutory Instrument; System of Units 有效立法；国际量制
SIC Standard Industrial Classification 标准产业分类 SIP structured insurance products 结构保险产品
SITC Standard International Trade Classification 国际贸易标准分类 sk sack 袋，包
SKD separate knock-known 部分散件 SLC standby LC 备用信用证
SMA special miscellaneous account 特别杂项账户 SMEs small and medium-sized enterprises 中小型企业 SMI Swiss Market Index 瑞士市场指数 SML security market line 证券市场线
SMTP supplemental medium term policy 辅助中期保险 SN stock number 股票编号
Snafu Situation Normal, All Fouled Up 情况还是一样，只是都乱了 SOE state-owned enterprises 国有企业
SOF State Ownership Fund 国家所有权基金
sola sola bill, sola draft, sola of exchange （拉丁）单张汇票 sov. sovereign 金镑=20先令
SOYD sum of the year's digits method 年数加总折旧法 spec. specification 规格；尺寸
SPF spare parts financing 零部件融资
SPQR small profits, quick returns 薄利多销 SPS special purpose securities 特设证券 Sq. square 平方；结清
SRM standard repair manual 标准维修手册 SRP Salary Reduction Plan 薪水折扣计划 SRT Spousal Remainder Trust 配偶幸存者信托 ss semis, one half 一半 SS social security 社会福利 ST short term 短期
ST special treatment (listed stock) 特别措施（对有问题的上市股票） St. Dft. sight draft 即期汇票 STB special tax bond 特别税债务
STIP short-term insurance policy 短期保险单
sub subscription; substitute 订阅，签署，捐助；代替 Sun Sunday 星期日
sund. sundries 杂货，杂费 sup. supply 供应，供货
t time; temperature 时间；温度 T. ton; tare 吨；包装重量，皮重