etter of Guarantee 保证函
l.t.=long ton 长吨(2,240磅)
L/T=Letter Telegram 书信电报
Ltd.=Limited 有限责任
L/U=Letter of Undertaking 承诺书

M
m.=mile,metre,mark,month,minute,meridian(noon)哩,公尺,记号,月,分,中午
m/d=month after date 出票后……月付款
memo.=memorandum 备忘录
M.I.P.=marine insurance policy 海上保险单
misc.=miscellaneous杂项
M/L=more or less增或减
M/N=Minimum最低额
MO=Money Order拨款单,汇款单,汇票
m/s=months after sight见票后……月付款
m.s.=mail steamer,mail transfer油船,轮船
M.T.=metric ton,mail transfer公吨,信汇
M/T=Mail Transfer信汇
m.v.=motor vessel轮船

N
N.B.=Nota Bene(take notice)注意
NO.=number号码
n/p=non-payment拒付
Nt.Wt=Net Weight净重

O

O.=Order定单，定货
O.B/L=Order bill of lading指示式提单
O.C.P.=Overland Common Point通常陆上运输可到达地点
O/C=Outward Collection出口托收
OD.=Overdraft透支
O/d=overdraft,on demand透支，要求即付款（票据）
O/No.=order number定单编号
o.p.=open policy预约保单
O/R=Outward Remittance汇出汇款
ORT=ordinary telegram寻常电报
o/s=on sale,out of stock廉售，无存货
O/S=old style老式
o.t.=old term旧条件
oz=ounce盎斯

P
P/A，p/a=particular average单独海损
pa=power of attorney委任状
=private account私人账户
p.a.=per annum(by the year)每年
p.c.=per cent,petty cash百分比,零用

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