D
　　D/A =documents against acceptance, 承兑后交付单
　　= documents for acceptance,
　　= documents attached, 备承兑单据
　　= deposit account 存款账号
　　d/a = days after acceptance 承兑后……日付款
　　D.A. = Debit advice 付款报单
　　D/D,D. = Demand draft,documentary draft 即期汇票,跟单汇票
　　d/d = day’s date (days after date) 出票后……日付款
　　d.f.,d.fet. = dead freight 空载运费(船)
　　Disc. = Discount 贴现;折扣
　　DLT = Day Letter Telegram 书信电
　　D/N = debit note 借方通知
　　D/O = delivery order 卸货通知书
　　D/P = documents against payment 付款后交付单据
　　Dr. = debit debter 借方,债务人
　　d/s. = days’ sight 见票后……日付款
　　DV = Dividends 股利
　　E
　　ea. = each 每,各
　　e.e.E.E. = error excepted 错误除外
　　E/B = Export-Import Bank p 进出口银行(美国)
　　enc.,encl.= enclosure 附件
　　E.& O.E. = errors and omissions excepted 错误或遗漏不在此限
　　ETA = estimated time of arrival 预定到达日期
　　ex. = example,executive,exchange,extract 例子,执行官,外汇交换,摘要
　　Exp. = Export 出口