| 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 (economics) | 
										At sight | 
									
									
										| A/S (sea freight)  | 
										Alongside | 
									
									
										| A/S (trade) | 
										Account Sale  | 
									
									
										| A/S (banking) | 
										Account Sales/After sight  | 
									
									
										| A/V | 
										Ad valorem | 
									
									
										| Acc | 
										Accepted,Acceptance | 
									
									
										| ad/advt | 
										Advocate | 
									
									
										| Afft. | 
										Affidavit | 
									
									
										| aflt. | 
										Afloat | 
									
									
										| AI | 
										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. | 
										Attorney | 
									
									
										| Awb | 
										Airwaybill | 
									
									
										| B.B. | 
										Bill Book | 
									
									
										| B.B.B. | 
										Before Breaking Bulk  | 
									
									
										| b.d. (banking) | 
										Bills discounted/Bank draft  | 
									
									
										| B.D. | 
										Bar Draught | 
									
									
										| 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 | 
										Bil1 of Health/Bulkhead  | 
									
									
										| B/N | 
										Banknote | 
									
									
										| B/P (banking) | 
										Bills payable  | 
									
									
										| B/P (trade) | 
										Bill payable | 
									
									
										| B/R | 
										Bills receivable | 
									
									
										| B/S (sea freight) | 
										Bill of Sale | 
									
									
										| B/T | 
										Berth terms | 
									
									
										| B/S (b.s) (banking) | 
										Bill of Sale/Balance Sheet  | 
									
									
										| bal. | 
										Balance | 
									
									
										| Bd. | 
										Bond | 
									
									
										| Bds. | 
										Boards | 
									
									
										| bkpt. | 
										Bankrupt | 
									
									
										| bre. | 
										Barrel | 
									
									
										| Bs/c | 
										Bills of collection | 
									
									
										| c | 
										Currency/Cents/Case/ | 
									
									
										| C and D | 
										Collection 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 (trade) | 
										Credit Note  | 
									
									
										| C/N (banking) | 
										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  | 
									
									
										| ctf. | 
										Certified/certificate  | 
									
									
										| Ctge. | 
										Cartage | 
									
									
										| curr. | 
										Current/Currency | 
									
									
										| D / D | 
										Demand Draft | 
									
									
										| D / N | 
										Debit Note | 
									
									
										| D.1/2 D. | 
										Despatch half Demurrage  | 
									
									
										| D.a. (banking) | 
										Documents against acceptance  | 
									
									
										| D.a.d. | 
										Documents against discretion of collecting bank  | 
									
									
										| D.A. (trade) | 
										Deposit account  | 
									
									
										| 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/A (trade) | 
										Documents against Acceptance  | 
									
									
										| D/D | 
										Demand draft | 
									
									
										| D/N | 
										Debit note | 
									
									
										| 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)  | 
									
									
										| exl. | 
										Exclusive, excluding  | 
									
									
										| EXQ | 
										Ex Quay | 
									
									
										| EXW | 
										Ex Works | 
									
									
										| 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.c. | 
										Free of charge | 
									
									
										| f.o.l. | 
										Free of interest | 
									
									
										| F.O. | 
										Firm Offer | 
									
									
										| F.O.B. | 
										Free On Board | 
									
									
										| F.O.R. | 
										Free On Rail | 
									
									
										| F.O.T. | 
										Free On Truck | 
									
									
										| f. p. | 
										Fully paid | 
									
									
										| 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. coll. | 
										Freight collect  | 
									
									
										| frt.pp. | 
										Freight prepaid | 
									
									
										| FRT. | 
										Freight | 
									
									
										| 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/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 | 
									
									
										| 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,1iquidated/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 Ordino  | 
									
									
										| 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.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 | 
									
									
										| o.p.o | 
										One price only | 
									
									
										| 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 account  | 
									
									
										| s, p. | 
										Supra under protest  | 
									
									
										| 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 Weights | 
									
									
										| 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) | 
										Rates, Extras and Demurrage per World Scale  | 
									
									
										| W.V.N.S. | 
										With Vessels Natural Segregations  | 
									
									
										| W.W.D. | 
										Weather Working Days  | 
									
									
										| w/m | 
										Without margin | 
									
									
										| w/w | 
										Warehouse warrant | 
									
									
										| whf. | 
										Wharf | 
									
									
										| wholes. | 
										Wholesale | 
									
 
									
										| x.in. | 
										Ex interest |