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 EU European Union 欧盟
EUA European Units of Account 欧洲记帐单位 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
f feet 英尺
F dealt in flat 无息交易的 f. following (page) 接下页 f. fairs 定期集市
F. A. face amount 票面金额 F. A. fixed assets 固定资产 F. A freight agent 货运代理行 FA free alongside 启运港船边交货
FABB Fellow of the British Association of Accountants and Auditors
英国会计师和审计师协会会员 FAC facility 设施、设备 f.a.c. fast as can 尽快
FACT factor analysis chart technique 因素分析图解法 fad. free delivery (discharge, dispatch) 免费送货 F. A. F. free at factory 工厂交货
FAIA Fellow of the Association of International Accountants
国际会计协会会员
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
FASB Financial Accounting Standards Boards 财务会计标准委员会
FAT fixed asset transfer 固定资产转移 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 fc. franc 法郎
FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员
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
FDB method fixed rate on declining balance method 定率递减余额折旧法
FDI foreign direct investment 外商直接投资
FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司
FE foreign exchange 外汇 FE future exchange 远期外汇 FF French franc 法国法郎
fib free into barge 驳船上的交货价
FIBC financial institution buyer credit policy 金融机构买方信贷险
FIFO first in, first out 先进先出法
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 fl. florin 盾
FLG finance lease guarantee 金融租赁担保 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
FOCUS Financial and Operations Combined Uniform Single
Report
财务经营综合报告
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） FOX Futures and Options Exchange 期货和期权交易所 FP floating policy 浮动政策 FP fully paid 已全付的
FRA forward rate agreement 远期利率协议
FRCD floating rate certificate of deposit 浮动利率存单 frt., frgt. forward 期货、远期合约 free case no charge for case 免费事例
FREF fixed rate export finance 固定利率出口融资 frt. & grat. freight and gratuity 运费及酬金 Frt. fwd freight forward 运费待付 Frt. ppd freight prepaid 运费已付 FS final settlement 最后结算
FSR feasibility study report 可行性研究报告 FTW free trade wharf 码头交易 FTZ free trade zone 自由贸易区 fut. futures 期货、将来 FV face value 面值
FVA fair value accounting 合理价值法
FWD forward (exchange) contract 远期合约 F.X. foreign exchange 外汇
FX broker foreign exchange broker 外汇经纪人 fxd fixed 固定的
FXRN fixed rate note 定息票据
FY fiscal year (financial year) 财政（务）年度 fy. pd. fully paid 全部付讫
FYI for your information 供您参考 G
g gallon; grain; gram (s); gold 加仑；格令；克; 金 G. A. general agent 总代理商、总代理人 GA go ahead 办理、可行
GAAP general Accepted Accounting Principles 通用会计准则 GAAS Generally Accepted Auditing Standard 通用审计标准 GAC General Administration of Customs 海关总署 gal., gall gallon 加仑 gas. gasoline 汽油
GATT General Agreement on Tariffs and Trade 关税及贸易总协定
GCL government concessional loan 政府优惠贷款 GDP gross domestic product 国内生产总值 gds. goods 商品、货物
GJ general journal 普通日记帐 GL general ledger 总分类帐 gm. gram(s) 克
GMP graduated payment mortgage 递增付款按揭 GND gross national demand 国民总需求
GNE gross national expeditures 国民支出总额 GNP gross national product 国民生产总值 GOFO gold forward rate 黄金远期利率 GP gross profit 毛利
GPP general purchasing power 总购买能力 gr. (grs.) wt. gross weight 毛重 GR gross revenue 毛收入 GS gross sales 销售总额
GSP generalised system of preferences 普惠制 GTM good this month 本月有效 GTW good this week 本星期有效 H
HAB house air bill 航空托运单
HAWB house air waybill 航空托运单
HCA historical cost accounting 历史成本会计 hdqrs. headquarters 总部 hg. hectogram 一百公克
HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率
hifo highest-in, first-out 高入先出法
H. in D. C. holder in due course 正当持票人 Hi-Q high quality 高质量
HIRCS high interest rate currencies 高利率货币 hi-tech high technology 高技术 HKD Hong Kong dollar 香港元 HKI Hong Kong Index 香港指数 hl. hectoliter 百升
hldg. holding 控股
Hon\\'d honored 如期支付的
HSCPI Hang Seng Consumer Price Index 恒生消费价格指数 HSI Hang Seng Index 恒生指数 hwevr. however 无论如何 Hz hertz 赫兹 I
I. A. intangible assets 无形资产
I & A inventory and allocations 库存和分配
IAS International Accounting Standard 国际会计标准 IB investment banking 投资银行（业） I. B. invoice book 发票簿
IBA International Bank Association 国际银行家协会 IBBR interbank bid rate 银行间报价利率 I. B. I invoice book inward 购货发票簿 IBNR incurred but not reported 已发生未报告 I. B. O. invoice book outward 销货发票簿 IBOR inter-bank offered rate 银行间的拆借利率 ICB international competitive bidding 国际竞标
ICIA International Credit Insurance Association 国际信用保险协会
ICJ International Court of Justice 国际法庭 ICM international capital market 国际资本市场
ICONs index currency option notes 指数货币期权票据 ICOR incremental capital-output ratio 资本—产出增量比 I. C. U. International Code Used 国际使用的电码 IDB industrial development bond 工业发展债券 IDB Inter-American Development Bank 泛美开发银行 IDB inter-dealer broker 交易商之间经纪人
IDC intangible development cost 无形开发成本 IDR international depositary receipt 国际寄存单据 IE indirect export 间接出口
I. F. insufficient fund 存款不足 IFB invitation for bids 招标邀请 I. G. imperial gallon 英制加仑 IL, I/L import licence 进口许可证
ILC irrevocable letter of credit 不可撤销信用证 IMF International Monetary Fund 国际货币基金组织 imp. import 进口，输入
Inc. incorporated 注册（有限）公司 incl. inclusive 包括在内 incldd. included 已包含在内