商務(wù)詞匯(bs explan)

1、【精品文檔】如有侵權(quán)，請(qǐng)聯(lián)系網(wǎng)站刪除，僅供學(xué)習(xí)與交流商務(wù)詞匯(bs explan).精品文檔.MBA 常見商務(wù)詞匯及例解編寫：張能彥A1. abatementn. 減（免）稅，打折扣，沖銷The purchaser shall not be entitled to any or reduction in the purchase price.購(gòu)貨人無(wú)權(quán)減少或降低購(gòu)價(jià)。2. absorbv. 吸收；吸引的注意力；吞并；兼并In the past 10 years, the company has gradually ed all its smaller rivals.10年以來(lái)，該公司逐步吞并了

2、所有比它小的競(jìng)爭(zhēng)對(duì)手。3. acceptv. 接受；承認(rèn)；認(rèn)可；承兌（票據(jù)等）They should the draft drawn upon them.他們應(yīng)該承兌向他們開出的匯票。5. accommodation n. 住宿，膳宿；通融；貸款Buyer shall provide consultants at its own expense with , facilities and services to assist them work effectively.買方應(yīng)出資為顧問提供膳宿、設(shè)施與服務(wù)，以便協(xié)助顧問有效地工作。8. actuals n. 現(xiàn)貨All the costs no

3、t recoverable under the fixed fee shall be reimbursed by you at .所有不能從固定費(fèi)用中收回的成本應(yīng)用你方以現(xiàn)貨加以補(bǔ)償。10. adulteration n. 摻假; 劣等貨, 假貨, 次品The government determined to crack down all dealings as consumers complains were heard everywhere.因?yàn)橄M(fèi)者怨聲載道，政府下決心治理所有的偽劣商品交易問題。11. advance v. 前進(jìn), 推進(jìn), 取得進(jìn)展n. 前進(jìn), 進(jìn)展; 預(yù)付款The c

4、ost of production will be d till the products are sold out.產(chǎn)品售出前，生產(chǎn)成本是墊付的。13. affiliate n. 附屬公司；聯(lián)營(yíng)公司The parent firm usually provides its foreign with managerial expertise and technology.母公司通常為外國(guó)聯(lián)營(yíng)公司提供管理經(jīng)驗(yàn)和技術(shù)。14. affix n. 附件, 附錄 v. 附貼, 蓋(章), 簽署The representatives of both sides have ed their signature

5、, and neither side may break the seals unilaterally.雙方代表已簽封，任何一方不得單方啟封。15. aftermarket n. 后繼市場(chǎng); 零件市場(chǎng)Our director of the marketing department believes that the for these goods is firm.我們的市場(chǎng)部經(jīng)理認(rèn)為這些商品的后繼市場(chǎng)堅(jiān)挺。19. agreement n. 一致, 同意; 協(xié)議, 合同The two companies entered into an with each other.這兩家公司訂立了協(xié)議。20.

6、 alienation n. 轉(zhuǎn)讓, 讓渡The profit upon is up to 10 percent of the total profits.讓渡利潤(rùn)達(dá)到了總利潤(rùn)的10%。21. alienator n. 轉(zhuǎn)讓人, 讓渡人22. alienee n. 受讓人23. allocation n. 撥款（權(quán)）; 分配The price system leads to the most efficient of resources.價(jià)格體制導(dǎo)致資源的最佳分配。24. alms n. 救濟(jì)金；捐款He scatters about as if he were rich. 他到處布施，儼然是

7、個(gè)富翁。25. amendment n. 修正；賠款We feel sure this LC will reach you in due course.我們相信信用證的修改書將會(huì)及時(shí)到達(dá)你方。26. amortization n. 攤銷；攤還；分期償付The loan from the bank will be paid in plan of payment.銀行的貸款將以分期付款的方式償還。28. annuity n. 年金；養(yǎng)老金Our bank does not issue any forms of bonds.我行不發(fā)行任何形式的年金債券。32. appreciate v. 欣賞；領(lǐng)會(huì)

8、；評(píng)價(jià)；感激；增值Houses in this area have all ed since the new road was built.自從新路修好后，該區(qū)的房產(chǎn)都增值了。34. appropriate n. 撥出（款項(xiàng)等）；占用；挪用We have to profits from this sector to support the other.我們必須從這個(gè)部門撥出些利潤(rùn)來(lái)資助另一部門。35. arbitrage n. 套利，套匯If the spot rate is higher in London, an dealer would quickly buy dollars with

9、pounds in New York and sell the dollars in London for pounds.如果倫敦的現(xiàn)匯率較高，套匯者就會(huì)趕快在紐約用英鎊買進(jìn)美元，然后在倫敦賣出美元，買進(jìn)英鎊。36. arrear n. 拖欠，欠款I(lǐng)f the profits in one year are not sufficient to pay the dividend, the will be paid from the profits of later year.假如當(dāng)年的利潤(rùn)不夠支付紅利，未付清部分將由下年度支付。37. arrestment n. 財(cái)產(chǎn)扣押，扣留38. artic

10、le n. 文章；條款；物件，商品；冠詞Some s or commodities may be actually shipped before an entry is submitted.有些貨物或商品在報(bào)關(guān)之前可能實(shí)際上已經(jīng)裝運(yùn)。47. avail n. 效益; 營(yíng)業(yè)收入All their efforts to expedite the filling of the order have proved of little .他們?yōu)榧涌旖桓队嗀浰龅呐κ招跷ⅰ?#183;B3. ballooning n. 股票上漲; 非法操縱價(jià)格6. bank-bill n. 鈔票（美） banknot

11、e (英)12. barter n./v. 物物交換，以貨易貨，實(shí)物交易We will never away our sovereignty for advanced technical know-how.我們絕不出賣主權(quán)來(lái)?yè)Q取先進(jìn)的技術(shù)知識(shí)。14. bearer n. 持票(指支票、票據(jù)、匯票、等)人；帶信人，持信人 a. （持票人）可轉(zhuǎn)讓的；開給持票人的Please send a cheque payable to for 100 dollars.請(qǐng)寄憑票取款的100美元支票。15. bearish a. （行情）看跌的，賣空的The market had shrugged off the

12、 implication of tighter US monetary conditions.市場(chǎng)已擺脫了因美國(guó)緊縮銀根而引起的下跌風(fēng)潮。20. binder n. 臨時(shí)契約；裝訂工22. blank n. 表格（美） form（英） a. 空白的 The B/L is to be made out to order and endorsed. 提單應(yīng)該是空白抬頭，空白背書。23. blank-note n. 空白支票25. bond n. 契約；債券；聯(lián)結(jié)；監(jiān)禁Bonds are, in essence, long-term notes payable issued to a large n

13、umber of lenders.債券實(shí)際上是向?yàn)閿?shù)眾多的出借人簽發(fā)的長(zhǎng)期應(yīng)付票據(jù)。26. bonded a. 有擔(dān)保的，保稅的；抵押的We have put the damaged goods into a warehouse. 我公司已將損傷貨物運(yùn)進(jìn)保稅倉(cāng)庫(kù)。33. bottleneck n. 瓶頸；妨礙生產(chǎn)的卡脖子環(huán)節(jié)Technical professionals found out that there were serious s in the production line.技術(shù)人員發(fā)現(xiàn)生產(chǎn)線上存在許多嚴(yán)重的問題。40. brokerage n. 經(jīng)紀(jì)人（或中間人）業(yè)務(wù)；付給經(jīng)紀(jì)人

14、的手續(xù)費(fèi)，傭金，回扣The firm aims to provide further services to companies and individuals.那家商行的目標(biāo)是向公司和個(gè)人提供進(jìn)一步的經(jīng)紀(jì)服務(wù)。41. bubble n. 高險(xiǎn)投資；泡；水泡The countrys economy burst a year ago and the slump in the market is showing no sign of improving.該國(guó)的泡沫經(jīng)濟(jì)一年前崩潰，蕭條的市場(chǎng)現(xiàn)仍無(wú)轉(zhuǎn)機(jī)。43. bulk-cheap n. 薄利多銷44. bull n. 公牛；粗壯的人；牛市，買空Lo

15、wer interest rates are always a factor for the stock market.較低的利息率往往是股票行市看好的因素。45. bull-bear n. 多頭，空頭；牛市，熊市46. bullish a. 股票行情看漲；物價(jià)上漲He is about the future of the Single European Market.他對(duì)歐洲統(tǒng)一大市場(chǎng)的前景很樂觀。48. by-law n. 公司章程；細(xì)則，附則·C2. calling card n. 名片（美） visiting card （英）3. canvasser n. 挨戶推銷商品的推銷

16、員4. capitation n. 人頭稅；按人頭收費(fèi)；按人計(jì)算10. cashier n. 出納員 Mary has been a in that bank for about ten years. 瑪麗在那家銀行當(dāng)出納員已大約十年了。11. ceiling n. 天花板；（規(guī)定價(jià)格、工資等的）最高限額（價(jià)）The OPEC members have tried to put a on oil production.石油輸出國(guó)組織成員正試圖對(duì)石油生產(chǎn)制訂一個(gè)最高限額。14. charge v. 控告；索價(jià)；充電 n. 收費(fèi)；費(fèi)用；指控；充電We can be arranged provide

17、d you bear the additional s.假如你方愿承擔(dān)追加的費(fèi)用，那就可安排。20. clause n. （合同）條款Please dont stimulate in your LC any s that are not agreed upon.請(qǐng)不要在信用證中提出未經(jīng)雙方同意的條款。21. clearance n. 甩賣；（在票據(jù)交換所）調(diào)節(jié)借貸；交換票據(jù)等As they wish to effect a speedy , they are quoting you an extremely cutting price.由于他們想迅速將貨脫手，所以報(bào)給你方特別低的價(jià)格。25.

18、C.O.D(=cash on delivery) n. 貨到付款41. concern v. 涉及; 關(guān)心, 掛念 n. 關(guān)系; 關(guān)心擔(dān)憂; 公司, 商號(hào); 企業(yè)Ours is the oldest established and largest in the trade in China. 我們公司是中國(guó)這個(gè)行業(yè)中建立最早、規(guī)模最大的公司。 42. conglomerate n. 聯(lián)合大企業(yè) The movement has broadly diversified the assets of many large corporations through mergers and acquis

19、itions. 大企業(yè)聯(lián)合運(yùn)動(dòng)通過(guò)合并與買進(jìn)使許多大公司的資產(chǎn)大為多樣化。 44. consignment n. 寄售；發(fā)貨；委托；交運(yùn)貨物 We shall do our utmost to sell your merchandise at the best price. . 我們將竭力用最好的價(jià)格銷售貴方寄售的貨物。 45. consolidation n. 企業(yè)合并 Their power increased greatly owing to the of the three firms. 由于那三家商號(hào)的合并，他們的實(shí)力大增。 48. consumerism n. 保護(hù)消費(fèi)者利益主義；

20、商品的消費(fèi)和銷售性服務(wù) 52. contract n. 合同，契約；承包 v. 訂合同；收縮 for (of) purchase n. 購(gòu)貨合同 for (of ) service n. 勞務(wù)合同 interest n. 放定利息 life n. 合同有效期限 They ed with the manufacturer for a regular supply of parts.他們與制造商簽訂定期供應(yīng)部件的合同。53. contractor n. 承包人；承包商 Salesman shall be deemed to be an independent and not a servant,

21、employee or partner of a Broker.推銷員被認(rèn)為是獨(dú)立的承包商，而不是經(jīng)紀(jì)人的服務(wù)員、雇員或合伙人。 54. contributor n. 捐助人；納稅人 55. controller n. 主計(jì)員；總會(huì)計(jì)師 56. convert v. 使轉(zhuǎn)變，使轉(zhuǎn)化；兌換（貨幣）You can dollars into YMB in the Bank of China.你可在中國(guó)銀行把美元兌換為人民幣。64. counterfeit n./v. 偽造，假昌 n. 假貨，偽造品 The crime group has been ing $ 10 notes in the past

22、 five years. 該犯罪團(tuán)伙過(guò)去五年一直在偽造10美元的鈔票。 65. counterfoil n. （支票、郵局匯款單、收據(jù)等的）存根，票根When writing a cheque, remember to complete the in the cheque book.填寫支票時(shí)，一定記住在支票簿上完整填寫存根。 69. curb v. 制止，控制，抑制 n. 場(chǎng)外證券市場(chǎng)，場(chǎng)外交易 China is making new efforts to drug trifficking with other countries in Southeast Asia. 中國(guó)正同東南亞其它國(guó)家

23、為制止販運(yùn)毒品作出新的努力。·D6. debenture n. 債券；信用債券；（海關(guān)）退稅憑單 Punctual payment of the principal and interest on all bonds, s, and securities may be enforced. 一切債券、信用債券、票據(jù)和證券的本金和利息會(huì)予以立即支付。 7. debit n./v. 借方，借項(xiàng)；記入借方的款項(xiàng) You may this amount against our account. 你方可把這筆金額記入我方帳目的借方。 8. debt n. 債務(wù)，欠債Though it took

24、us two years to pay off all our , our company has survived.盡管公司花了兩年時(shí)間才還清債務(wù)，但還是挺過(guò)來(lái)了。9. debtee n. 債權(quán)人 10. debtor n. 債務(wù)人；借方 We shall endeavor to collect the amounts receivable from the s. 我們將盡最大努力從債務(wù)人那里收取應(yīng)付帳款。11. debt-redden n. 負(fù)債累累 12. deduct v. 扣除；減去 When the draft is discounted, certain percentage o

25、f face value must be ed, hence, the actual income of the seller decrease. 貼現(xiàn)匯票時(shí)必須打一定的折扣，賣方的實(shí)際收入因此而減少了。 13. deed n. 行為；功績(jī)；契約；證件The award of the arbitrators shall be acknowledged like a to be recorded. 仲裁人的裁決應(yīng)當(dāng)像契約一樣予以公證并記錄在案。 14. default n./v. 拖欠，違約 If the License shall in submitting reports or in pay

26、ment of royalties, the License may, as its option, cancel this agreement. 如果被許可方未按期呈交規(guī)定的報(bào)告或未支付提成費(fèi)，許可方有權(quán)取消協(xié)議。 15. defects n. 不合格品 The Buyer may be required to notify the seller of s within a specified period of time for making goods thereof.可以要求買方在指定期限內(nèi)通知賣方對(duì)商品的缺陷進(jìn)行補(bǔ)救。16. deficit n. 虧空，虧損；赤字，逆差Large c

27、an result in a disturbing effect on a countrys national economy. 巨額逆差會(huì)對(duì)一國(guó)的國(guó)民經(jīng)濟(jì)產(chǎn)生不利的影響。 17. delivery n. 投遞，送交，交付；交款The voluntary transfer of possession may be effected either by actual or by constructive . 財(cái)產(chǎn)的自動(dòng)轉(zhuǎn)讓可通過(guò)實(shí)際交割或推定交割來(lái)實(shí)現(xiàn)。18. demand v./n. 要求；需要；需求They made the that you open a confirmed LC one

28、month prior to the time of shipment. 他們要求你們?cè)谘b運(yùn)前一個(gè)月開立保兌信用證。 19. departure n. 離開；出發(fā)；新業(yè)務(wù) The new policy represents a complete from their previous position.新政策表明了他們已徹底背離原先的立場(chǎng)。 20. deposit v. 存放；儲(chǔ)蓄；使沉積 n. 存款；押金；沉淀物The lessee shall cash with guarantor as security for performance of the contract. 承租人將現(xiàn)金存放在

29、保證人處，作為履約保證金。 21. depreciation n. 折舊；價(jià)值下降 The of the dollar can be directly linked to deterioration of the current account of the US balance of payments. 美元的貶值與美國(guó)的收支中經(jīng)常項(xiàng)目的惡化有直接關(guān)系。 22. depression n. 蕭條，不景氣Begger-my-neibour policy is a policy adopted by many countries during the great of the 1930s. 以鄰

30、為壑的政策是30年代經(jīng)濟(jì)大蕭條時(shí)期許多國(guó)家所采取的政策。 23. description n. 描述，形容；種類 We are exporters of cotton goods of various . 本公司是各種棉制品的出口商。24. devalue v./n. 貶值 Britain d its currency in 1994 by nearly 30%, so that the sterling moved from 4.03 dollar to 2.08 dollar. 1994年英國(guó)貨幣貶值幾乎達(dá)30%，致使英鎊兌換美元從4.03降到 2.08。25. difference n.

31、 差別，差異；差額The in price is too large to bridge (over).價(jià)格差距太大，無(wú)法彌補(bǔ)。 26. direction n. 方向；指令；（pl.）用法說(shuō)明We agree to your proposal at the of our home office in New York.按照紐約總公司的命令，我們接受你的建議。27. director n. 主管，主任；董事；導(dǎo)演This provision shall not apply to transfer of s qualification shares. 該條文不適用于轉(zhuǎn)讓董事的資格股。 28. d

32、iscount n./v. （賣方給買方的）折扣，折價(jià)；貼現(xiàn)When the seller gets the accepted draft, he can either hold it to maturity or it with the negotiating bank. 賣方收到已經(jīng)承兌的匯票后，他可保留它直至到期，也可向議付行貼現(xiàn)。 29. dishonor n./v. 拒付（支票、匯票、票據(jù)等）We are surprised to learn that our draft for $ 8,000 clean collection has been ed.我們驚訝地獲悉8000美元的托

33、收光票被拒付了。30. disinflation n. 反通貨膨脹 31. display v./n. 展覽，陳列；展銷；顯示 The company agrees to build facilities and rooms for the of the merchandise.公司同意增添各項(xiàng)設(shè)備和房間作為商品陳列之用。32. dissolution n. 解除（契約）；解散 33. distrain n. 為抵債而扣押 34. distribute v. 分發(fā)，分配；分布As we are among the leading department stores in that region

34、, your light industrial products can be easily d there. 由于我們是那地區(qū)最大的百貨公司之一，因此你方輕工業(yè)品極易在那里銷售。 35. distribution n. 分發(fā)，分配；分布The company is willing at the operators request to join in creating a new outlet for the . 公司愿意應(yīng)經(jīng)營(yíng)者的請(qǐng)求共同為經(jīng)銷業(yè)務(wù)開辟一條新銷路。36. dividend n. 股利，股息，紅利Profits of the Joint Stock Company shall

35、 be distributed as s to the shareholders. 股份公司的利潤(rùn)應(yīng)作為紅利分配給股東。 37. docking n. 扣工資 38. dole n. 失業(yè)救濟(jì) The number of people on the increased because of the depression. 由于經(jīng)濟(jì)不景氣，領(lǐng)取失業(yè)救濟(jì)的人增加了。 39. downpayment n. 預(yù)付定金；分期付款 They saved up enough to make a on a new lounge suite.他們儲(chǔ)夠了分期付款購(gòu)買一套起居室新家具的首期金額。 40. draft

36、 n. 草稿，草圖；匯票 v. 起草You may get money from Paris to Rome by if you need. 如果你需要，你可以匯票方式把錢從巴黎調(diào)撥到羅馬。 41. drawback n. 收回稅款，退稅 Drawback schemes can allow for the remission or , of import charges levied on imports that are consumed in the production of the exported product. 退稅計(jì)劃允許對(duì)出口產(chǎn)品生產(chǎn)所消耗的進(jìn)口征收的進(jìn)口費(fèi)用進(jìn)行減征或退稅

37、。 42. drawing n. 圖畫，圖樣，素描；提款；提存The negotiating bank is to advise all s under this credit by telex to the establishing bank. 議付行須將本信用證項(xiàng)下的一切提款用電傳通知開證行。 43. due a. 預(yù)定的；應(yīng)付的；到期的；應(yīng)有的We have received the remittance, but have to point out that 600 US dollars is still . 我們已收到匯款，但必須指出還應(yīng)支付我們600美元。 44. dump v.

38、傾倒；傾銷 A product is to be considered as being ed, i.e., introduced into the commerce of another country at less than its normal value. 如果某產(chǎn)品以低于正常價(jià)格進(jìn)入另一國(guó)商業(yè)領(lǐng)域，即被視為傾銷。45. duty n. 職責(zé)；義務(wù)；稅If you are in the entrepot trade and re-export goods, you can get back the you paid when you imported. 如果你經(jīng)營(yíng)轉(zhuǎn)口貿(mào)易或再出口貨物

39、，你可拿回進(jìn)口時(shí)所付關(guān)稅。 ·E1. earnings n. （常 pl.）收入，收益；利潤(rùn) What are your take-home after tax and deductions?除去稅額和其他扣除的費(fèi)用外，你的純收入有多少？ 2. economics n. 經(jīng)濟(jì)學(xué)The of national growth are of the greatest importance to all modern governments.國(guó)家的經(jīng)濟(jì)增長(zhǎng)對(duì)所有的現(xiàn)代政府而言都是至關(guān)重要的。3. economy n. 經(jīng)濟(jì)；節(jié)約；經(jīng)濟(jì)情況，經(jīng)濟(jì)制度 In most developed eco

40、nomies cash and cheques are generally acceptable means of payment for transactions.在大多數(shù)經(jīng)濟(jì)發(fā)達(dá)的國(guó)家，現(xiàn)金和支票是被廣泛接受的支付交易的手段。4. embezzle v. 貪污，盜用；挪用（公款、公物等）She d several thousand dollars and was fired by her company.她貪污了數(shù)千美元，被公司解雇了。 5. employ v. 雇用；使用 Outside the factory we mens minds in two principal ways: a

41、s founts of knowledge and as makers of decisions.在工廠之外，我們以兩種主要形式利用人的智能作為知識(shí)的源泉和作為決策者。 6. employee n. 雇員 The car factory has 1000 s. 那家汽車廠有1000名員工。 7. employment n. 雇用；職業(yè)；使用OECD promotes policies to achieve economic growth, , a high standard of living in member countries, and improvements in world tra

42、de.經(jīng)濟(jì)合作與發(fā)展組織的目標(biāo)是促進(jìn)成員國(guó)經(jīng)濟(jì)增長(zhǎng)，增加就業(yè)，提高生活水平和促進(jìn)世界貿(mào)易的發(fā)展。 5. endorse n. （支票、匯票等）背書，背署；批注；贊成，同意The customary letter of credit calls for “a full set on board ocean bills of lading to order of shipper, blank d”.通常的信用證要求“憑托運(yùn)人指示空白背書的全套已裝船海運(yùn)提單”。6. endorsee n. 被背書人 7. endorsement n. 背書（支票、匯票等）；簽名；保險(xiǎn)批單 If a blank is

43、 made, the holder of the B/L has the right to take delivery of the goods.假如做了空白背書，提單持有人就有權(quán)提貨。 8. endorser n. 背書人 We hereby agree with the drawers, s and bona fide holders of drafts drawn under and in compliance with the terms of this credit that such drafts will be duly honoured on presentation to t

44、he drawee.我行在此向匯票的出票人、背書人及合法持有人表示同意，凡根據(jù)本證規(guī)定的條件開具的匯票在提交付款人時(shí)即將照付。 9. enter v. 進(jìn)入；加入；登記，報(bào)名；過(guò)賬；報(bào)關(guān)Only economic transactions between domestic and foreign residents are ed in the balance of payments.國(guó)際收支平衡表只收錄本國(guó)和外國(guó)居民之間的經(jīng)濟(jì)往來(lái)。 10. enterprise n. 事業(yè)心；企業(yè)（單位）Some people believe in private s, while others believ

45、e in government ownership of industry.有些人贊成私營(yíng)企業(yè)，有些人卻贊成國(guó)營(yíng)企業(yè)。 11. entry n. 報(bào)關(guān)手續(xù)；報(bào)關(guān)單；入賬He said he supported that countrys into the Organization for Economic Cooperation and Development.他說(shuō)他支持那個(gè)國(guó)家加入經(jīng)濟(jì)合作與發(fā)展組織。 12. evaluate v. 評(píng)價(jià)，估價(jià)We had these samples d and arrived at a final conclusion of your claim.我們對(duì)這

46、些樣品作了評(píng)估并對(duì)你們的索賠作出了結(jié)論。 13. evasion n. 逃避，偷漏（稅） Legal non-payment of tax is called “tax avoidance ”, illegal non-payment is “tax ”.合法的不交稅叫“避稅”，非法的不交稅叫“逃稅”。 17. exchange v. 交換；交流；兌換 n. 交換；交流；兌換；交易所 There are two kinds of telexes d between our export corporations and their customers. One is written in pl

47、ain language and the other with some simplified words.我國(guó)外貿(mào)公司與客戶往來(lái)的電傳有兩種：一種是全部用明語(yǔ)，另一種是用一些簡(jiǎn)化詞。 18. excise n. 國(guó)內(nèi)商品（煙、酒等）稅，消費(fèi)稅Cost will include cost of goods, including sales or taxes.成本包括貨物的成本，銷售稅或國(guó)內(nèi)消費(fèi)稅包括在內(nèi)。 19. ex-dividend n. 無(wú)股利 ，無(wú)股息 20. executor n. 遺囑執(zhí)行人 To our surprise, Mr. Bush appointed the bank

48、to act as his .讓大家感到吃驚的是，布什先生指定這家銀行作為他的遺囑執(zhí)行者。21. exemption n. 豁免，免稅額Is your company entitled to a reduction or from corporate income taxes in respect of the income earned on the exports? 對(duì)這筆出口所得的收入，你公司有資格獲得公司所得稅的減免嗎？ 22. expediter n. 稽查員 23. expenditure n. 支出，開支 The thus incurred will be payable by

49、the ship, freight, and cargo in proportion to their respective value.由此而要支付的費(fèi)用將由船主、承運(yùn)人和貨主三方按價(jià)值比例分?jǐn)偂?24. expense n. 花費(fèi)，經(jīng)費(fèi)；（pl.）費(fèi)用 The number of articles you require is below the minimum quantity which can warrant us to cover the extra s for construction of special containers.你方所需數(shù)量低于最低起訂量， 因而不能抵補(bǔ)我們制作

50、特殊集裝箱的額外費(fèi)用。 25. expire v. 期滿，終止 This has made us impossible to ship the goods within the life time of L/C which s on July 7.我們不可能在信用證有效期內(nèi)交貨，該證7月7日到期。 26. export v. 出口，輸出 n. 出口；出口商品 Our prices are much lower than those of other competitors, because we manufacture the goods ourselves and direct to you

51、 not through any middlemen.我們的價(jià)格比其它競(jìng)爭(zhēng)者低得多，因?yàn)樨浳锸俏覀冏约荷a(chǎn)，且不通過(guò)中間商而直接向你們出口。·F1. failure n. 失敗，不合格；失敗者，失敗的事； 失靈，故障；破產(chǎn)，無(wú)支付能力 Your to deliver the goods by the promised date has caused much trouble.你方未能在應(yīng)允日期以前運(yùn)交貨物造成諸多不便。 2. fair a. 公平的，相當(dāng)?shù)模瑴\色的 n. 定期集市；博覽會(huì)；交易會(huì) Chinese Export Commodities Fair is held in G

52、uangzhou twice a year.中國(guó)出口商品交易會(huì)每年在廣州舉辦兩次。 3. fake v./n. 偽造, 偽造品Policemen told Tom that the thief had d his signature and got money from his bank.警察告訴湯姆小偷偽造了他的簽名從銀行提走了存款。 4. fax v./n. 傳真 As a matter of fact, we have already ed the documents to our headquarters in Tokyo this morning.事實(shí)上，今天上午我們就把這些文件傳給東京總部了。 5. finance n. 財(cái)政（學(xué)），金融；（pl.）財(cái)源，資產(chǎn) v. 資助，