2011年報關員英語輔導：報關單常用英文縮寫資料(4)

常用縮寫
    B/L bill of lading 海運提單
    C.C.V.O combined certificate of value and origin 估價和原產(chǎn)地聯(lián)合證明書
    CFR cost and freight 成本加運費價格
    CIF cost insurance and freight 到岸價格
    D/A documents against acceptance 承兌交單
    D/P documents against payment 付款交單
    EMS Express Main Ports 特快專遞
    EXW ex works 工廠交貨
    FOB free on board 離岸價
    L/C letter of credit 信用證
    L/G letter of guarantee 擔保書，保證書
    M/T metric ton 公噸
    W.R war risk 戰(zhàn)爭險
    W.W warehouse to warehouse 倉到倉
    W/M weight or measurement 重量或體積
    S/O shipping order 裝貨單(下貨紙)
    LCL less than container load 拼箱貨
    FCA Free carrier 貨交承運人(價)