Abbreviations in Commercial English
a/c  acct.  | account |
| attn. | (for the) attention (of) |
| B/E | bill of exchange |
| B/L | bill of lading |
| cc | carbon copy |
| cf. | compare |
| cfr. | cost and freight |
| cif | cost, insurance, freight |
| cip | carriage and insurance paid to |
| C/N | credit note |
| c/o | care of |
| cod | cash on delivery |
| Corp. | Corporation |
| cpt | carriage paid to |
| cwo | cash with order |
| D/A | documents against acceptance |
| ddp | delivery duty paid |
| ddu | delivery duty unpaid |
| des | delivered ex ship |
| DN | debit note |
| D/P | documents against payment |
| enc(s) | enclosure(s) |
| EXW | ex works |
| fob | free on board |
| for | free on rail |
| Inc | Incorporated (US) |
| L/C | letter of credit |
| Ltd | limited |
| p&p | postage and packing |
| p.p. * | on behalf of |
| pto | please turn over |
| re | with reference to, regarding |
| RRP | recommended retail price |
| SAE | stamped addresses envelope |
| VAT | Value Added Tax |
| ZIP (code) | zone of improved delivery (US) |
