D/A =documents against acceptance, 承兌后交付單
= documents for acceptance,
= documents attached, 備承兌單據
= deposit account 存款賬號
d/a = days after acceptance 承兌后……日付款
D.A. = Debit advice 付款報單
D/D,D. = Demand draft,documentary draft 即期匯票,跟單匯票
d/d = day’s date (days after date) 出票后……日付款
d.f.,d.fet. = dead freight 空載運費(船)
Disc. = Discount 貼現;折扣
DLT = Day Letter Telegram 書信電
D/N = debit note 借方通知
D/O = delivery order 卸貨通知書
D/P = documents against payment 付款后交付單據
Dr. = debit debter 借方,債務人
d/s. = days’ sight 見票后……日付款
DV = Dividends 股利

E
ea. = each 每,各
e.e.E.E. = error excepted 錯誤除外
E/B = Export-Import Bank 進出口銀行(美國)
enc.,encl.= enclosure 附件
E.& O.E. = errors and omissions excepted 錯誤或遺漏不在此限
ETA = estimated time of arrival 預定到達日期
ex. = example,executive,exchange,extract 例子,執行官,外匯交換,摘要
Exp. = Export 出口

f.a.q.=fair average quality 良好平均品質
f.a.s.=free alongside ship 船邊交貨價
F.B.E.=foreign bill of exchange 國外匯票
f.c.l.=full container load 整個集裝箱裝滿
f.d.free discharge 卸貨船方不負責
F.& D.=Freight and Demurrage 運費及延裝費
f.i.=free in 裝貨船方步負責
f.i.o.=free in and out 裝卸貨船方均不負責
f.i.o.=free in out stowed and trimming 裝卸堆儲平倉船方均不負責
f.o.=free out 卸貨船方不負責
f.o.,f/o=firm offer 規定時限的報價
f.o.b.=free on board 船上交貨價
f.o.c.=free of charge免費
F.O.I.=free of Interest 免息
f.o.r.=free on rail,free on road 火車上交貨價
f.o.s.=free on steamer 輪船上交貨價
f.o.t.=free on truck 卡車上交貨價
f.p.a.=free of particular average 單獨海損不保
fr.f=franc,from,free 法郎,從,自由
FX=Foreign Exchange 外匯

I
IATA=International Air Transport Association 國際航空運輸協會
IBRD=International Bank Reconstruction and Development 國際復興開發銀行
I/C=Inward Collection 進口托收

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