A Comprehensive Glossary
| Abbreviation | Meaning |
|---|---|
| A.A. | Always Afloat |
| a.d. | Ante diem/before date |
| A.F. | Advance Freight |
| A.H. | After Hatch |
| A.P. | Additional Premium |
| a/c | Account |
| A/C | Account current |
| a/d | After date |
| A/S (banking) | Account Sales/After sight |
| a/s (economics) | At sight |
| A/S (sea freight) | Alongside |
| A/S (trade) | Account Sale |
| A/V | Ad valorem |
| Acc. | Accepted, Acceptance |
| ad/advt | Advocate |
| afft. | Affidavit |
| aflt. | Afloat |
| AIF | First class |
| Alt. | Alternate |
| amt. | Amount |
| an. | Anno |
| Anch. | Anchorage |
| arbtn./ arbtror | Arbitration/Arbitrator |
| art. | Article |
| assd. | Assessed |
| Assigt. | Assignment |
| Assn. | Association |
| Att. Gen. | Attorney General |
| att. | At.,/ Atty. |
| Awb | Airwaybill |
| B.B. | Bill Book |
| B.B.B. | Before Breaking Bulk |
| B.D. | Bar Draught |
| b.d. (banking) | Bills discounted/Bank draft |
| B.D.I. | Both Dates Inclusive |
| B.E. | Both ends, at both load/ discharge ports |
| B.O.T. | Board of Trade |
| b.p. | By procuration (power of attorney) |
| B.U. | Buyer’s option |
| B/C | Bills for collection |
| B/Ch. | Bristol Channel |
| b/d | Broughtdown |
| B/E | Bill of Exchange |
| B/G | Bonded goods |
| B/H | Bill of Health/Bulkhead |
| B/N | Banknote |
| B/P (banking) | Bills payable |
| B/P (trade) | Bill payable |
| B/R | Bills receivable |
| B/S (b.s) (banking) | Bill of Sale/Balance Sheet |
| B/S (sea freight) | Bill of Sale |
| B/T | Berth terms |
| bal. | Balance |
| Bd. | Bond |
| Bds. | Boards |
| bkpt. | Bankrupt |
| bre. | Barrel |
| Bs/c | Bills of collection |
| c | Currency/Cents/Case/C and DCollection and Delivery |
| C. C. | Cash Credit |
| C. div. | Cumulative dividend |
| C.a.D. | Cash against documents |
| C.b.d. | Cash before delivery |
| c.d. | Cash discount/Certificate of deposit |
| C.F. | Cost and Freight |
| C.G. | Coast Guard |
| C.G.A. | Cargo’s proportion of General Average |
| C.H. | Custom House |
| C.i.a. | Cash in advance |
| C.I.F. | Cost, Insurance, Freight |
| C.I.F.c.and I. | Cost insurance, Freight, Commission and Interest |
| C.L. | Carload Lot |
| C.O.D. | Cash on Delivery |
| C.O.P. | Custom of the Port |
| C.o.S. | Cash on shipment |
| C.P.D. | Charterers Pay Dues |
| c.r. | Current rate |
| c.r.m. | Cash by return mail/Cash on receipt of merchandise |
| c.r.s. | Cash by return steamer |
| c.w.o. | Cash with order |
| C/A | Capital account |
| c/f | Carried forward |
| C/H | Clearing House |
| c/m | Certificate of manufacture |
| C/n | Certificate of Origin |
| C/N (banking) | Credit Note |
| C/N (trade) | Credit Note |
| c/o | Care of/Cash order |
| C/P | Charter Party |
| Carr.pd. (cge.pd.) | Carriage paid |
| cash b/I | Cash against bill of lading |
| Cash. | Cashier |
| cd. Sl | Conditional sale |
| ch.ppd. | Charges prepaid |
| chq. | Cheque |
| cl.b/l | Clean bill of lading |
| cld. | Cleared |
| Coll. | Collect/collection |
| Conf. | Confirm/confirmed | Cons.cert. | Consular certificate |
| Abbreviation | Meaning |
|---|---|
| ctf. | Certified/certificate |
| Ctge. | Cartage |
| Cons.cert. | Consular certificate |
| ctf. | Certified/certificate |
| Ctge. | Cartage |
| curr. | Current/Currency |
| D/A | Demand Draft (trade) |
| D/N | Debit Note |
| D.1/2 | D.Despatch half Demurrage |
| D.a. (banking) | Documents against acceptance |
| D.A. (trade) | Deposit account |
| D.a.d. | Documents against discretion of collecting bank |
| D.A.F. | Delivery at Frontier |
| d.b.k. | Drawback |
| d.d.o. | Despatch Discharging only |
| D.F. | Dead Freight |
| D.L.O. | Despatch Loading Only |
| D.P.B. | Deposit pass-book |
| d.s. | Days after sight |
| D.W. | Dead Weight |
| D.W.C.C.C. | Dead Weight Cargo Carry Capacity |
| d/a | Days after acceptance |
| D/D | Demand draft |
| D/O | Delivery Order |
| D/P | Documents against Payment |
| D/r | Deposit receipt |
| D/y | Delivery |
| deb. | Debit |
| Decl. | Declaration/Declared |
| Deft. | Defendant |
| Depr. | Depreciation |
| dft. | Draft |
| dft/a. | Draft attached |
| dft/c | Clean draft |
| Dis. | Discount |
| Distr. | Distribute/Distributor |
| Div. | Dividend/Division |
| do | Ditto |
| Dr. | Drawer |
| ds dft | Sight draft/Date draft |
| e.and o.e. | Errors and omissions excepted |
| e.e. | Errors excepted |
| E.P.D. | Excess Profit Duty |
| E.T.A. | Expected Time of Arrival |
| E.T.D. | Expected Time of Departure |
| ea | Each |
| encl. | Enclosure |
| end. | Endorsed/endorsement |
| ex. | Exchange |
| Ex. int. | Ex interest |
| Ex.d.( ex.div.) | Ex dividend (um) |
| excl. | Exclusive, excluding |
| EXQ | Ex Quay |
| EXW | Ex Works |
| f. p. | Fully paid |
| F.A.C. | Fast As Can |
| F.a.q. | Fair average quality |
| F.A.S. | Free Alongside Ship |
| F.and.D. | Freight and Demurrage |
| f.b. | Freight bill |
| F.d. | Free discharge |
| F.g. | Fully good |
| f.i.a. | Full interest admitted |
| f.i.b. | Free into bunkers |
| F.I.O. | Free In and Out |
| F.I.O.S. | Free In and Out, Stowed |
| F.I.O.S.T. | Free In and Out, Stowed and Trimmed |
| F.O. | Firm Offer |
| F.O.B. | Free On Board |
| f.o.c. | Free of charge |
| f.o.l. | Free of interest |
| F.O.R. | Free On Rail |
| F.O.T. | Free On Truck |
| F.P. | Floating (open) policy |
| F.T. (sea freight) | Freight ton |
| F.T. (sea freight) | Free of Turn |
| F.T. (sea freight) | Full Terms |
| F.T.W. | Free Trade Wharf |
| f.x. | Foreign exchange |
| fr.fwrd. | Freight forward |
| FRT. | Freight |
| frt. coll. | Freight collect |
| frt.pp. | Freight prepaid |
| g r. | Gross |
| G.M.B. | Good merchantable brand |
| G.R.T. | Gross Register Tonnage |
| gr. wt. | Gross weight |
| Gtee. | Guarantee |
| Gtee.(gtd ). | Guarantee/Guaranteed |
| H.O. | Head Office |
| H.P. | Horse Power |
| H.W.M. | High Water Mark |
| hrs. | Hours |
| I. B. | Invoice Book |
| I.O.U. | I owe you |
| I/c | In charge of |
| I/F | Insufficient funds |
| I/I | Indorsement irregular |
| Incl. | Included, inclusive |
| Inst. | Instant (present month) |
| Irr. | Irredeemable |
| j.a. | Joint account |
| L.a. | Letter of advice |
| L.b. | Long bill |
| L.B. | Life Boat |
| Abbreviation | Meaning |
|---|---|
| L.C.D. | Telegram Country Destination |
| L.C.O. | Telegram Country Origin |
| L.h. | Letter of hypothecation |
| L.H. | Lower Hold |
| L.O.A. | Length Overall |
| L/C | Letter of Credit |
| L/D | Letter of deposit |
| Led. | Ledger |
| Liq. | Liquidation, liquidated/liquid |
| Ltd. | Limited |
| m.d. | Months date/months after date |
| M.I.P. | Marine Insurance Policy |
| M.O. | Money Order |
| M.O.L.O.O. | More or Less In Owner’s Option |
| m.p. | Months after payment |
| m.s. | Months after sight, months sight |
| M/R | Mate’s Receipt Order |
| Marg. | Margin |
| mat. | Maturity |
| Mem. | Memorandum |
| mtg.(mort). | Mortgage |
| mth. | Month |
| N.A.A. | Not Always Afloat |
| n.d. | Not dated |
| N.O.R. | Notice of Readiness |
| n.o.s. | Not otherwise stated, not otherwise specified |
| n.p. | Net proceeds |
| N.R.T. | Net Register Tonnage |
| n/a | No account |
| n/e. | Not exceeding |
| n/f. | No funds |
| natl. | National |
| neg. | Negotiable |
| Net Terms | Free of Charterer’s commission |
| o.d. | On demand/overdraft |
| o.p. | Open policy |
| o.p.o | One price only |
| O.R. | Owner’s Risk |
| o.s. | Outstanding |
| O.S.D. | Open Shelter Decker |
| O.S.P. | One Safe Port |
| O/a. | On acceptance/ On account |
| O/c. | Overcharge |
| O/o. | Order of |
| on cons. | On consignment |
| opt. | Option, optional |
| P.A. | Power of Attorney/ Private account |
| p.and l. | Profit and loss |
| P.B. | Pass Book |
| P.O.C. | Port of Call |
| P.O.R. | Port of Refuge |
| P/N (p.n.) | Promissory note |
| pchs. | Purchase |
| per pro. | Per procuration |
| prem. | Premium |
| Q.O.O. | Quantity in Owner’s Option |
| R.d. (sea freight) | Running days |
| r/a. (R.A.) | Refer to acceptor |
| R/C | Re-credited |
| r/d (banking) | Refer to drawer |
| r/e | Refer to endorser |
| rem. | Remit, remittance |
| rept.( recpt.) | Receipt |
| Rev. | Revision |
| Rev. A/C | Revenue accounts (see Supra) |
| S.B. | Sales Book |
| S.C. | Salvage charges |
| S.F. | Stowage Factor |
| S.H.E.X. | Sundays and Holidays Excepted |
| S.H.I.N.C. | Sundays and Holidays Included |
| S.O.L. | Shipowner’s Liability |
| S.P.A. | Sundry Persons’ account |
| S.W. | Shipper’s Weight |
| s/a. | Subject to approval |
| S/D B/L | Sight draft with bill of lading attached |
| S/N | Shipping Note |
| Supt. | Superintendent |
| Sy. Drs. | Sundry debtors |
| Sy. Crs. | Sundry Creditors |
| T.B. | Trial Balance |
| T.D. | Tweendeck |
| T.M.O. | Telegraphic money order |
| T.O. | Turnover |
| t.r. | Trust receipt |
| t.t. | Telegraphic transfer |
| T/C | Time Charter |
| tar. | Tariff |
| ult. | Ultimo, last month |
| V.o.p. | Value as in original policy |
| V/A | Voucher attached |
| W.A. | With Average |
| W.B. | Water Ballast |
| W.I.B.O.N. | Whether in Berth or Not |
| W.S.(RED) | Worldscale (Red) Rates, Extras and Demurrage |
| W.V.N.S. | With Vessels Natural Segregations |
| W.W.D. | Weather Working Days (already coded) |
| w/m | Without margin |
| w/w | Warehouse warrant |
| whf. | Wharf |
| wholes. | Wholesale |
| x.in. | Ex interest |