Languages › English as a Second Language Banking and Business Abbreviations for English Learners Share Flipboard Email Print Adam Gault / Getty Images English as a Second Language Business English Pronunciation & Conversation Vocabulary Writing Skills Reading Comprehension Grammar Resources for Teachers By Kenneth Beare English as a Second Language (ESL) Expert TESOL Diploma, Trinity College London M.A., Music Performance, Cologne University of Music B.A., Vocal Performance, Eastman School of Music Kenneth Beare is an English as a Second Language (ESL) teacher and course developer with over three decades of teaching experience. our editorial process Kenneth Beare Updated August 20, 2019 It's common in banking and business to use abbreviations for a wide range of specific business expressions. You'll find each expression followed by the appropriate abbreviations below. Remember that abbreviations and acronyms are used differently in English. Abbreviations are used to replace words or expressions while acronyms simply take the first letter of each word. It's true that some abbreviations are acronyms, but not all. Common Banking and Business Abbreviations Against all risks = a.a.r.Account = a/cAccount current = A/CAccommodation = ACC/ACCOMAccount = acct.Actual cash value = a.c.v.After date = a.d.Addition/Additional = add.Advise = adv.Air freight bill = a.f.b.Agency = agcy.Agent = agt.Air mail transfer = a.m.t.Account of = a/oAccounts payable = A.P.Authority to pay = A/PAccounts receivable = A.R.All risks = a/rArrive/Arriving = arr.Arrange/Arrangement/Arranging = arr/arrng.Approximate/Approximately = approx.Account sales = A/S, A.S.At sight = a/sAs soon as possible = asapAttention = attn.Atomic weight = at. wt.Average = av.Actual weight = a/wAir waybill = a.w.b.Balance = bal.Barrel = bar.Barrel = bbl.Brought down = b/dBill of exchange = B/E, b/eBrought forward = b/fBefore = bfor.Bill of health = B.H.Bank = bk.Brokerage = bkge.Bill of lading = B/LBrought over = b/oBills payable = B.P.By procuration = b.p.Bills receivable = B.R.Balance sheet = B/SBerth terms = b.t.Bushel = bu.Book value = B/VCirca: centaire = ca.Chartered accountant = C.A.Current account = c.a.Cash against documents = C.A.D.Cash book = C.B.Cash before delivery = C.B.D.Carbon copy = c.c.Carried down = c/dCum dividend = c.d.Carried forward = c/fCompare = cfCost and freight = c & fClearing house = C/HCustom house = C.H.Charges forward = ch. fwd.Charges paid = ch. pd.Charges prepaid = ch. ppd.Cheque, check = chq.Cost, insurance, freight = c. i. f.Cost, insurance, freight and commission = c.i.f. & c.Cost, insurance, freight, and interest = c.i.f. & i.Car load = c.l.Call of more = C/mCredit note = C/NCare of = c/oCompany = co.Cash on delivery = C.O.D.Commission = comm.Corporation = corp.Cash on shipment = C.O.S.Carriage paid = C.P.Charter party = C/PCharters pay duties = c.p.d.Corporation = cpn.Credit; creditor = cr.Cable transfer = C/TConstructive total loss = c.t.l.Constructive total loss only = c.t.l.o.Cumulative = cum.Cum dividend = cum div.Cumulative preference = cum. pref.Commercial weight = c/wCash with order = C.W.O.Hundredweight = cwt.Documents against acceptance; deposit account = D/ADocuments against payment = DAPDebenture = db.Deferred = def.Department = dept.Dead freight = d.f.Draft = dft.Draft attached = dtf/a.Clean draft = dft/c.Discount = disc.Dividend = div.Dayletter = DLDaily letter telegram = DLTDebit note = D/NDelivery order = D/ODitto = do.Dozen = doz.Documents against payment = D/PDebtor = dr.Doctor = Dr.Days after sight = d/s, d.s.Deadweight = d.w.Dock warrant = D/WPennyweight = dwt.Dozen = dz.European Currency Unit = ECUEast European Time = E.E.T.For example = e.g.Enclosure = encl.Endorsement = end.Errors and omissions excepted = E. & O.E.End of month = e.o.m.Except otherwise herein provided = e.o.h.p.Especially = esp.Esquire = Esq.Established = est.Out = exex coupon = ex cp.Ex dividend = ex div.ex interest = ex. int.ex new (shares) = ex h.ex store = ex stre.ex wharf = ex whf.Free of all average = f.a.a.Fast as can = f.a.c.Freight all kinds = f.a.k.Fair average quality; free alongside quay = f.a.q.Frequently asked questions = F.a.q.Free alongside ship = f.a.s.For cash = f/cFree of capture and seizure = f.c. & s.Free of capture, seizure, riots, and civil commotion = f.c.s.r. & c.c.Free delivery to dock = F.D.Free discharge = f.d.Following; folios = ff.Free of general average = f.g.a.Free in bunker = f.i.b.Free in and out = f.i.o.Free in truck = f.i.t.Free on board = f.o.b.Free of charge = f.o.c.Free of damage = f.o.d.Following; folio = fol.Free on quay = f.o.q.Free on rail = f.o.r.Free on streamer = f.o.s.Free on truck(s) = f.o.t.Free on wagons; free on wharf = f.o.w.Floating policy = F.P.Fully paid = f.p.Free of particular average = f.p.a.Freight = frt.Freight paid = frt. pd.Freight prepaid = frt. ppd.Freight forward = frt. fwd.Foot = ft.Forward = fwd.Foreign exchange = f.x.General average = g.a.Goods in bad order = g.b.o.Good merchantable brand = g.m.b.Good merchantable quality = g.m.q.Greenwich Mean Time = G.M.T.Gross national product = GNPGood ordinary brand = g.o.b.Gross = gr.Gross register ton = GRTGross weight = gr. wt.Gross tonnage = GTHome consumption = h.c.Height = hgt.Hogshead = hhd.Head office = H.O.Hire purchase = H.P.Horsepower = HPHeight = ht.Integrated data processing = IDPThat is = i.e.Insufficient funds = I/FIndicated horsepower = i.h.p.Import = imp.Incorporated = Inc.Inclusive = incl.Interest = int.Invoice = inv.I owe you = I.O.U.Joint account = J/A, j.a.Junior = Jr.Kilovolt = KVKilowat = KWKilowatt hour = KWhLetter of credit = L/C, l.c.Telegram in the language of the country of destination = LCDTelegram in the language of the country of origin = LCOLanding; loading = ldg.Long ton = l.t.Limited = Ltd.Long ton = l. tn.Month = m.My account = m/aMaximum = max.Memorandum of deposit = M.D.Months after date = M/D, m.d.Memorandum = memo.Plural of Mr. = Messrs.Manufacturer = mfr.Minimum = min.Minimum lending rate = MLRMoney order = M.O.My order = m.o.Mortgage = mortg.Months after payment = M/P, m.p.Mate's receipt = M/RMonths' sight = M/S, m.s.Mail transfer = M.T.Making-up price = M/UName; noiminal = n.No account = n/aNo advice = N/ANo commercial value = n.c.v.No date = n.d.Not elsewhere specified = n.e.s.No funds = N/FNight letter = NLNo noting = N/NNo orders = N/ONumber = no.Not otherwise enumerated = n.o.e.Numbers = nos.No par value = NPVNumber = nr.Net register ton = n.r.t.Not sufficient funds = N/SNot sufficient funds = NSFNet weight = n. wt.On account = o/aOverseas common point = OCPOn demand; overdraft = O/D, o/dOmissions excepted = o.e.Overhead = o/hOr nearest offer = ono.Order of = O/oOpen policy = O.P.Out of print; overproof = o.p.Owner's risk = O/R, o.r.Order, ordinary = ord.Out of stock = O.S., o/sOvertime = OTPage; per: premium = p.Particular average: per annum = P.A., p.a.Power of attorney; private account = P/APhase alternation line = PALPatent-pending = pat. pend.Pay as you earn = PAYEPetty cash = p/cPecent; price current = p.c.Parcel = pcl.Paid = pd.Preferred = pf.Package = pkg.Profit and loss = P/LPartial loss = p.l.Promissory note = P/NPost office; postal order = P.O.Post office box = P.O.B.Post office order = P.O.O.Pay on return = p.o.r.Pages = pp.Postage and packing = p & pPer procuration = p. proPrepaid = ppd.Prompt = ppt.Preference = pref.Proximo = prox.Postscript = P.S.Payment = pt.Please turn over = P.T.O., p.t.o.Partly paid = ptly. pd.Par value = p.v.Quality = qulty.Quantity = qty.Riot and civil commotions = r. & c.c.Refer to drawer = R/DRunning down clause = R.D.C.In regard to = reReceived; receipt = rec.Received = recd.Redeemable = red.Reference = ref.Registered = reg.Returned = retd.Revenue = rev.Refused on delivery = R.O.D.Reply paid = R.P.Revolutions per second = r.p.s.Please reply = RSVPRight side up with care = R.S.W.C.Railway = RyStamped addressed envelope = s.a.e.Stock at valuation = S.A.V.Sea damaged = S/DSight draft = S/D, s.d.Without date = s.d.Special drawing rights = SDRSigned = sgd.Sundays and holidays excepted = s. & h. exShipment = shipt.Signature = sig.Sue and labor clause = S/LC, s & l.c.Shiping note = S/NSeller's option = s.o.Standard operating procedure = s.o.p.Spot = spt.Senior = Sr.Steamship = S.S., s.s.Short ton = s.t.Sterling = ster.Stock exchange = St. Ex.Sterling = stg.Sub voce = s.v.Telegraphic address = T.A.Trial balance = T.B.Telephone = tel.Temporary secretary = temp.Total loss = T.L., t.l.Total loss only = T.L.O.Multiple telegram = TMTurn over = T.O.Transfer = tr.Telegram to be called for = TRTrust receipt = TR, T/RTelegraphic transfer (cable) = TT, T.T.Telex = TXUrgent = UGTUnder separate cover = u.s.c.Underwriters = U/wsVolt = v.Value = val.Value-added tax = v.a.t.Very good = vg.Very high frequency = VHFVery highly recommended = v.h.r.Wat = w.With average = WAWaybill = W.B.Without charge = w.c.West European Time = W.E.T.Weight guaranteed = wg.Warehouse = whse.With other goods = w.o.g.Weather permitting; without prejudice = W.P.With particular average = w.p.a.War risk = W.R.Warehouse receipt = W/R, wr.Weather working day = W.W.D.Weight = wt.ex coupon = x.c.ex dividend = x.d.ex interest = x.i.ex new shares = x.n.Year = y.Yard = yd.Year = yr.Yearly = yrly.