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1、abandonment charge 背棄費用absolute par of exchange 絕對 夕卜匯 平價abritrage rate 套匯匯率above par超過票面價值acceptance commission 承兌手續(xù)費acceptance fee 認付費acceptance for honor 參力口 承兌acceptance house期票 承兌行acceptor for honor 參力口 承兌人accepting bank承兌專艮行accepting charge 承兌費accident beyond control 非人為 事故account payable應(yīng)收帳,應(yīng)
2、付未付帳account purchase 賒買account receivable應(yīng)收 帳款,應(yīng)收 未收帳account sales銷貨帳,銷貨清單account of goods sold 銷貨 帳目account of receiptsand payments收支帳目account year會計年度accounting statement 會計報表accounting unit 會計 單位accrued expense 應(yīng)計 費用accrued item應(yīng)計項目accumulation of capital 資本 積累acknowledgement 回單acknowledgement of
3、 orders 訂單 確認act of God 天災(zāi)acting manager 代理經(jīng)理active demand 暢銷actual cost實際成本actual liabilities 實際負債actual price 實際價additional expense 追力口 費用additional order 追加訂貨additional premium 追力口 保費adjustment of exchange rate 調(diào)整 匯價advalorem duty 從價稅advance in price 漲價advance payment 預(yù)付款advance price 增價advance s
4、ample 預(yù)樣advance settlement of exchange 預(yù)交 夕卜匯advance surrender ofexport exchange預(yù)交 出口 夕卜匯advice of arrival 至U貨 通知advice of charge付款 通知書advice of shipment 貨運 通知 advice of drawing 支票 通知書 advising bank (notifying bank) 通知 銀行 advertisement matter 廣告郵件 advertising agency 廣告社、廣告代理advertising expense 廣告費 a
5、dvertising media 廣告 媒體affiliated company附屬公司,聯(lián)盟公司 after charge附加費率after date日后,發(fā)票后after sight見票后照付affidavit of export 出 口 宣誓書A grade甲級(貨品)against all risks 保全險agency agreement 代理 協(xié)議agency contract 代理契約agent service代理服務(wù)agreed upon同意,商定agricultural products 農(nóng)產(chǎn)品air-borne goods 空運貨物air freight 航空運費air m
6、ail航空郵件air-mail service 航空運寄air transportation insurance 空運 保險all risk 全險all round price包括 一切 費用 價格all sorts of goods in stock 各種 貨物 齊備 allied company 聯(lián)營公司 alongside delivery 船邊 交貨 allowance on sales 銷貨 折口alter an agreement 變約amicable allowance 友好讓價amicable settlement 友好解決 amount insured 保險金額 amount
7、 of exports 輸出額amount of imports 輸入額analysis certificate 化驗 證書analysis report 化驗報告announcing removal 遷移通知 annual income 年收入annual interest 年息,年禾 1annual production 年產(chǎn)量annual report年報,決算書,年度 財務(wù)報告anticipated buying 預(yù)期 購買applicant for the credit 信用證 申請人application fee 申請費application for conversion 折換 申
8、請書application for export permit 出口 許可證 申請書application for importof foreign goods 外貨 進口 報單application for importation ofcontrolled commodities 管制貨物進口 申請書application for letterof credit開發(fā)信用證申請書application fornegotiation of draftunder letter of credit 出口 押匯 申請書application for outwardremittance forappli
9、cation for space 艙位 申請書application to passgoods through the custom 報關(guān)單apply by letter 通信 申請apply in person 親自申請apply for a position 申請 職位apply for information 探詢 消息apply for remittance 托?匚appointed store 指定商店appreciation of money 貨幣 增值arbitrage of exchange 套?匚arbitration clause 仲裁條款arbitration of ex
10、change 7匚兌率 裁定army supplies 軍需品arrival at port 入港arrival notice 至U達通知articles made to order 訂制品articles of luxury 奢侈品artificial flower 人造花as agreed (contracted)按照合同as per sample 與 樣品 相同Asian-dollar market 亞洲I 美元市場ask the price of 詢價assignment clause 轉(zhuǎn)讓條款assignment of policy 保險單 轉(zhuǎn)讓assistant manager 協(xié)
11、理,副經(jīng)理.as soon as possible shipment 立即 送運at a discount 折扣at a premium 超過 票面之價值at a profit獲利,賺錢at sight見票即付,即期at the market 照市價at par平價auction price 拍賣價authority to purchase 購買 委托證authority to pay 委托 付款證average cost平均成本average tare平均皮重average unit cost 平均 單位 成本average unit price 平均 單價average weight 平均
12、重量award of bid 決標,定標Bback to back creditexport first輸出為先的對開信用證back to back L/C 對開 信用證back to back creditimport first輸入為先的對開信用證back Valvation 倒起息bailee clause受托人條款balance of payment 收支 差額balance of trade 貿(mào)易 差額balance sheet資產(chǎn)負債表balance sheet analysis資產(chǎn)負債俵分析bale breaking 松包bank acceptance專艮行承兌bank bala
13、nce銀行(存款)余額bank bill銀行票,紙幣bank's buying rate銀行 購買 匯率bank's letter of credit 專艮行 信用證bank charges專艮行手續(xù)費,.bank commission專艮行傭金bank draft銀行匯票bank holiday銀行假日bank hours銀行營業(yè)時間bargain offer 減價 優(yōu)待bargain sale 大減價barter arrangement 易貨協(xié)議barter system易貨交易制basic price 底價be booked up 預(yù)定 一空be booked for 購
14、票be engaged in export 作 出口bank notes銀行兌換票,鈔票Bank of China中國 銀行bank of commerce 商業(yè) 專艮行Bank of Communications 交通 車艮行Bank of InternationalSettlements (BIS)國際清算銀行Bank of Taiwan臺灣 銀行bank rate銀行貼現(xiàn)率bank reference專艮行 備咨banker's acceptance 銀行 承兌,銀行 信用證banker's credit銀行承兌匯票be held responsible for 應(yīng)負 貝
15、音償 責(zé)任be in default不 履行(契約)be in demand銷路 好,有 需要be in vogue流行中be kept upright 保持 正立bear (short)空頭bear a loss負擔(dān) 損失bearish market 疲軟市場become ( or fall) due 期滿bedrock price 最低價berth terms定期船條款best in quality 品質(zhì) 最優(yōu)best seller暢銷品,暢銷書be out of vogue 不 流行beware of fire 小心火燭B grade乙級bid bond投標押金bid price 標價b
16、id rate買方 出價,投標bilateral clearing雙邊清算,記帳協(xié)定bilateral trade 雙邊貿(mào)易bilateral contract 雙邊契約bill accompanied by document 跟單 匯票bill at sight見票即付bill for collection 托收 票據(jù)bill of exchange匯票,押匯,國外 匯票bill of landing 貨運 提單bill payable 應(yīng)付帳bill purchased 出 口 押匯bill receivable 應(yīng)收帳bill unaccompanied by 光票bill undue期
17、票未到bill with letter of credit 憑 信用證 匯票bill without letter of credit 無 信用證 匯票blank bill空白票據(jù)blank check空白支票blank endorsement 空白背書blank order forms 空白 訂單blue chip上選股票board of administration 董事會board of directors 董事會board of supervisors 監(jiān)事會bona fide出于善意bonded warehouse 保稅倉庫bonded goods 保稅貨borrow money 借
18、錢borrow money from (of)由.借錢bottom price 最低價boycott foreign goods 抵制 夕卜貨branch office 分公司breach a contract 違約, 背約break an agreement 違約,背約break bulk下貨,卸貨break even不賺不貝音break even point 損益兩平breat rate破約匯率breakage 破損brisk (active;lively)生意興隆broker經(jīng)紀人brought down 移入下頁brought forward 承上頁bulk cargo 散貨bulk
19、sale大宗賣bull market上漲行情business card商業(yè)名片;,business circles 商業(yè)圈business correspondence 商業(yè) 通信 business English 商業(yè)英語 business expenses 營業(yè) 開銷 business hours 營業(yè)時間 business letters(commercial letters)商業(yè)信函 business-like 商業(yè)化的 business school 商業(yè)學(xué)校 business year商業(yè)年度 buy at a bargain 買得 便宜 buyer's market 買方
20、市場 buying agent買方代理人 buying and selling on buying contract 買貨 契約 buying expenses 購買費用 buying price 買價 buying power 購買力 buying rate買入?yún)R率 by mutual consent 雙方 同意 by parcel post 包裹 運寄 by the gross 整批 by the hour按鐘點 by weight按重量Ccable address(telegraphic address)電報掛號cable charge 電報費cable cofirmation 電報確認
21、書cable transfer 電匯calendar year日歷年度call option買入期權(quán),看漲期權(quán)can afford to 買得起cancel (write off) 取消cancel an order 取消 訂單capital account 資本賬戶capital in trade 本錢capital market 資本市場carbon copy 副本card-board box 紙板箱care of (C/O)轉(zhuǎn)交cargo in bulk 散裝貨cargo insurence 貨物險cargo vessel 貨輪carrying charge 儲存費用carrying c
22、ost儲存費用carriage forward 運費 由收貨人 支付carriage paid運費預(yù)付carton box 硬名氏盒,名氏箱cash against delivery 付款 交貨cash against document 憑 單據(jù) 付款cash and carry 現(xiàn)金 出貨cash before delivery 付款 后 交貨cash on arrival 貨至U 付現(xiàn)cash on delivery(C.O.D)貨到 付現(xiàn)cash price現(xiàn)金價格cash purchase 現(xiàn)金 購買cash receipts 現(xiàn)金 收入cash register 出納機cash wi
23、th order 訂貨 付款cashier's check 本票caution mark小心標志ceiling price 最高價格Central Bank中央銀行Central Trust of China 中央 信托局centralized purchasing 集中采購certificate and list ofmeasurement and/or weight 產(chǎn)量 證明書certificate for advancesurrender of export exchange 預(yù)交 出口 夕卜匯 證明書certificate of analysis 化驗 證明certifica
24、te of inspection 檢驗 合格 證明certificate of import license 進口 證明certificate of origin 原產(chǎn)地 證明書certificate of shipment 出口 證明書certificate of weight 重量 證明書C grade丙級(指貨品)C.F. price貨價及運費價格,chain stores連鎖商店chairman of board of directors 董事長chamber of commerce 商會charge for remittance 7匚費charges paid付訖費用charge (
25、a sum) to one's account 記 某人 帳charter by time 論時 收費charter by voyage 論 航次 收費chartered bank 指定銀行cheap clearance sale 清倉 賤賣cheap labor便宜勞力check, cheque 支票,核對check mark核對符號check payable to bearer 無記名 支票check to bearer不記名支票check to order記名支票checking account 支票賬戶chemical works 化學(xué) 工廠CIF value到岸價格chief
26、 executive 董事長circular letter 傳單circular letter of credit 循環(huán) 信用證civil commotion 內(nèi)舌 Lclaim for damages 要求 貝音償 claim for proceeds 應(yīng)得 價款 claim letter賠償要求書 classified advertisements 分類 clean bill光票,清潔匯票 clean bill of lading 清潔 提單損失之要求廣告clean draft 光票,普 clean floating 清潔 clear a port 出港 clear a ship 卸貨 c
27、learing house 票據(jù) clearance sale 清倉通匯票浮動交換所大賤賣clerical error 記錄錯誤 close an account 結(jié)帳 close inspection 嚴格檢查 closing quotation 收盤,收市 closing rate收盤匯率 closing time 下班時間 C.O.D; Cash on delivery 交貨 code number標號數(shù)碼行情收款code telegram 密電collated telegram 校對電報 collecting agent 代收人 collecting bank 代收銀行 collect
28、ing bill 收款匯票 collection charges 代收費 collection expenses 收款費用 collection fees 收款費 collection letter 收帳費 collection of bills 代收 匯票 combined offer 聯(lián)合報價 come into operation 開始 運作 come into the market 進入 市場 come into vogue 開始 流行 comfirming bank 確認專艮行 commence business 開始營業(yè) commercial abbreviations 商業(yè)略字
29、commercial agent 代理商 commercial agreement 商業(yè)合約 commercial attache 商務(wù) 參事 commercial bank商業(yè)專艮行 commercial center 商業(yè)中心 commercial bill 商業(yè)票據(jù)commercial credit 商業(yè) 信用,商業(yè) 信用證 commercial correspondance 商業(yè) 通訊 commercial documentary letter of credit跟單 信用證 commercial letter of credit 商業(yè) 信用證 commercial paper 商業(yè)文
30、件 commercial profit 商業(yè)利潤 commercial relations 商業(yè) 關(guān)系 commission agent 代理商 commission agency 代理貿(mào)易 commission business 委托貿(mào)易 commission broker 經(jīng)紀人 commission house 抽傭商行 commission merchant 代理商 commission sale 代售 commodity price 商品 價格 common carrier 運輸業(yè)者 comparative advantage 比較禾U益 competitive demands 競爭
31、需求 competitive market 競爭市場 competitive price 公開 招標價格 compilation of statistics 編制 統(tǒng)計complaints and claims 抗議 并 索賠consecutive numbers 連號condition sale有條件銷售conditional endorsement 有條件背書conditional acceptance 有條件認付conditional sales contract 有條件 售貨 契約conference freight rate 協(xié)議 運費coference tariff 公會 議決 運
32、費表confirmed letter of credit 保兌 信用證confirmation of order 訂貨 承諾書confirmatory sample 確認樣本confirming bank 確認專艮行considerable orders 大量訂貨consigned goods 寄售品consignment note寄售通知書constructive total loss 推定 全損consulate invoice 領(lǐng)事 簽證發(fā)票consular fee領(lǐng)事簽證費consular invoice 領(lǐng)事發(fā)票consumer demand消費者要求,需求consumer good
33、s 消費品consumer market消費者市場container service 貨柜運輸contract for future delivery 訂 期貨contract for purchase 承買contract goods 契約貨品contract of sale 賣契control of foreign exchange 夕卜匯 管制conversion rate 折合率conversion table 換算表convertable currency 自由 兌換貨幣Co-operative Bank of Taiwan 臺灣合作金庫copy of draft匯票 譽本corne
34、r the market 壟斷市場correspondent bank 往來專艮行corrugated paper box 瓦楞紙盒cost and freight貨價 加 運費cost insurance and freight 貨價,運費 力口 保險cost, insurance,freightand commission cost到岸價格力口傭金(包括 保險和運費)cost insurance,freightcommission and interest到岸價格加傭金和利息cost, insurance, freightand exchange到岸價格加兌換費.cost control成
35、本管制cost free免費奉送cost of goods sold 銷貨 成本cost of labor 勞工 成本cost of living 生活費cost of living index 生活 指數(shù)cost of material 原料 成本 cost of maintenance 維持費 cost of manufacture 制造 成本 cost of marketing 銷貨 成本 cost of operation 作業(yè) 成本 cost of production 生產(chǎn) 成本 cost of reproduction 復(fù)制 成本 cost of sales銷售 成本 cost
36、of transfer 轉(zhuǎn)移 費用 cost of transportation 運費 counterfeit note(bill)偽鈔 counterfeit trade-marks 偽商標 counter L/C對開信用證 country of origin 原產(chǎn)地 cover note擔(dān)保書 cover letter 附信craft, etc. clause 駁船 等 條款credit analysis 信用分析credit card 信用卡credit information 信用報告credit inquiry 信用調(diào)查credit note 付款票credit sale 賒賣cre
37、dit side 貸方cross out (off)注銷,取消cross rate套匯匯率,套價cubic foot立方尺cubic inch立方寸cubic meter立方公尺cubic yard立方碼cubic measure 容積,體積 currency areas 貨幣區(qū)域 current information 現(xiàn)行消息 current price 時價current price on market 行市,市場價 current rate現(xiàn)價,當(dāng)日 匯率 current year 本年度 custom made 定制customs barrier 關(guān)卡customs broker 報
38、關(guān)行customs clearing charges 報關(guān)費customs duties 關(guān)稅customs entry海關(guān)手續(xù)customs invoice 海關(guān)發(fā)票customs warehouse 海關(guān)倉庫 customary discount 常例折扣 customers' account 客戶帳目 cut down one's expenditures 節(jié)省開支 cut down the price 減價Ddaily expenses 每 日費用 daily interest 每日利息 daily necessities 日用品 daily pay日給工資 daily
39、 reports 日報 damaged goods毀壞物品 dangerous goods 危險貨物 date due到期日date of contract 簽約日期 date of delivery 發(fā)貨日 date of draft發(fā)票日期 day of maturity 至U期日 dead weight cargo 重量物品 deadweight ton 重量噸 deadweight tonnage 載重噸位 deal on credit賒帳買賣商人 debit note 賬單 debit side 借方 debit and credit 借貸 decimal fraction 小數(shù) d
40、ecimal point 小數(shù)點 deck cargo甲板貨物,.deck rate甲板運費率declare at the customs 報關(guān)declaration 申報declaration for exportation 出 口 報關(guān)單 declaration for importation 進 口 報關(guān)單 decreasing cost 遞減成本 deduct money 扣錢 deferred payment 延期付款 delay in payment 延期支付 delay shipment 延期裝船 del credere買主資力保證費del credere agents保證買主資
41、力的代理商 decline an order 謝絕訂貨 deliver the goods 交貨,送貨 delivery order 提貨單 demand bill即期匯票 demand draft即期匯票 demand price需求價格 deposit account 存款賬戶 deposit at bank 銀行存款 deposit certificate 專艮行存款單 depressed market 市面清淡 deputy manager 副經(jīng)理 description of goods 貨物摘要 design of products 產(chǎn)品設(shè)計 design paper 圖案紙 de
42、spatch money 快遞費 detained goods 扣留貨物 developed countries 發(fā)達國家 development bank開發(fā)車艮行 development cost 開發(fā)成本 development expenses 發(fā)展費用 direct mail advertising 直接郵寄廣告 direct price直接價格 direct quotation 直接報價 direct sales直接出售direct trade直接貿(mào)易 director board 董事會 directory of importers and exporters貿(mào)易商名錄 dirt
43、y bill of lading 有債務(wù)提單 discharging expenses 卸貨費用 discount a bill 扣減期票 discount rate 貼現(xiàn)率dishonor check不兌現(xiàn)支票dishonored bill 退票district bank區(qū)域銀行divisible L/C可分割信用證division of labour 分工division of work 分工document against acceptance 承兌交單document against payment 付款交單document of shipping 裝貨單據(jù) documentary a
44、cceptance bill 承兌?匚票 documentary bill(draft)押匯,跟單匯票 documentary credit 押匯信用證 dollar countries 美元國家 dollar loan美金借款 dollar shortage 美金缺乏 domestic bill國內(nèi)匯票domestic communication 國內(nèi)交通domestic economy 國內(nèi)經(jīng)濟domestic letter of credit 國內(nèi)信用證domestic market 國內(nèi)市場domestic products 國貨domestic telegrams 國內(nèi)電報do no
45、t drop 不可拋落do not turn over 不可倒置Dow Jones average 道瓊指數(shù)down payment分期付款之訂金draft for remittance 7匚票draft on demand 即期匯票draft or note payable to bearer 憑票即付 draw a bill 出票draw up a contract 擬合同dual-use packaging雙重用途的包裝due date到期日dull market市面冷淡dull sale 滯銷duplicate 副本,復(fù)本duplicate copy 副本duplicate invoi
46、ce 副聯(lián)duplicate of draft 匯票復(fù)本duplicate sample 復(fù)樣dutiable goods應(yīng)完稅貨品duty free 免稅duty free goods 免稅商品duty paid關(guān)稅已付duty paid terms通過海關(guān)后交貨條件 duty unpaid關(guān)稅未付Eearning power回收獲禾U率 economic growth 經(jīng)濟成長 economic policy 經(jīng)濟政策 economic take-off 經(jīng)濟起飛 eight-hour system of labour 八小時工作制 elastic demand 彈性需求 electric
47、 appliances shop 電器行 electric power cost 電力成本 electronic computer 計算機,計算器 electronic transfer 電匯embargo on the export of gold 禁止黃金出口 empty forms 空白表 endorsed in blank 空白背書 endorsement in blank 無記名簽批 endorsement to order 指派式背書 enter into an agreement 訂約 enter into(make) an entrance fee會費,入場費 equlibri
48、um;balancing 平衡 equilibrium price 平衡價格 establish a business 創(chuàng)業(yè) estimated cost 預(yù)算費用 estimated market value 估計市價 estimated revenue 歲入預(yù)算 estimated statement 估計表European Common Market 歐洲共同市場 exact interest 抽息 exact quantity 確數(shù) examine goods 驗貨 ex bond關(guān)倉交貨價 exchange bank匯兌車艮行exchange clause 匯兌條款exchange
49、control 匯兌管制exchange fluctuations 匯兌變動exchange fund匯兌資金exchange of commodity 貨品交易exchange rate 匯率ex dock碼頭交貨價execute an order 接受訂貨execute one's promises 履行契約exempt from taxation 免稅ex factory工廠交貨價ex lighter駁船交貨ex mill工廠交貨價ex pier (wharf) 碼頭交貨價expiration notice 至U期通知書expiring date 至U期日expiry date有
50、效期限ex plane (空運)飛機上交貨價ex plantation農(nóng)場交貨export agent出口代理商export bill 出 口匯票export for collection a/c 托收出 口匯票科目export bill of lading 出 口 提貨單export credit insurance 出口信用保險export declaration 出 口 申報書export duties輸出稅,出口稅export insurance 出 口 保險export licence 出 口 許可證export loan輸出貸款export merchant 出口商export o
51、rder 出 口訂單export packing 出 口包裝export permit 出 口許可export processing 力口工出 口export quotas 出 口配額export sales 夕卜銷export trade 出 口貿(mào)易express fee 快遞費express mail快遞郵件ex rail鐵路邊交貨價ex ship船上交貨價ex store倉庫交貨,店鋪交貨價ex store terms店鋪交貨條件external trade 對外貿(mào)易.extra charge 額外費用extra discount額夕卜折扣extra expense額外費用extra w
52、ork 力口班extra premium額外保險費extravagent price 過高的價格ex works工廠交貨價ex works terms 工廠交貨條件ex warehouse倉庫交貨價ex warehouse terms 倉庫交貨價條件ex wharf碼頭交貨價Fface value 面值,票面factory expenses 制造費用factory planning 工廠計戈Ufactory report 工廠報告factory supplies 工廠供應(yīng)品facsimiles ofauthorized signatures有權(quán)簽字員樣本failed bank破產(chǎn)銀行fair
53、average quality 中等品質(zhì)fair average sample 平均中等樣品fair market value 公平市價fair price 平價fair trade公平交易fall(or become) due 到期(支票),期滿falling price 跌價family size家庭用特大號farm produce 農(nóng)產(chǎn)品favorable balance 有禾U差額favorable trade balance 出超field service就地服務(wù)fill your order 供應(yīng)訂貨firm offer肯定報價financial analysis 財務(wù)分析fina
54、ncial ability 財力financial circle(world)金融界,財經(jīng)界financial condition 財務(wù)狀況financial expense 財務(wù)費用financial investigation 財務(wù)調(diào)查financial position 財務(wù)狀況financial report 財務(wù)報告financial statements 資產(chǎn)負債表fine gold 純金finished goods 成品,制成品finished product 制成品firm offer 實盤firm order 定期訂貨firm price 固定價格fire risk 火險fi
55、re policy火災(zāi)保險fiscal year會計年度first quality 上等品質(zhì)fixed cost 固定成本fixed prices 固定價格fixed rate 固定率floor price底價,最低價flour mill 面粉廠fluctuation物價波動,漲落fluctuating market 變動市場for account of 在某人帳上for sale廉價出售foreign capital夕卜國資本foreign currency 夕卜幣foreign exchange 夕卜匯foreign exchange control 夕卜匯管制foreign exchange market 夕卜匯市場foreign exchangeforeign exchange reserve 夕卜匯準備foreign mail外國郵件foreign trade對夕卜貿(mào)易formal contract 正式合同formal notice 正式通知form of application 申請表forward agent運送經(jīng)紀人for
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