對(duì)外貿(mào)易詞匯

1、轉(zhuǎn)載，請(qǐng)注明來自：翻譯中國(guó)http:/www.FanE.cn對(duì)外貿(mào)易常用詞匯(中、英文對(duì)照)1.商業(yè)科Aabovepar高于票面值absoluteadvantage絕對(duì)優(yōu)勢(shì)acceptance(l)承兌；承兌票據(jù)，(2)承諾acceptanceofbillofexchange匯票承兌；票據(jù)承兌acceptor承兌人accidentinsurance意夕卜保險(xiǎn)account(1)帳；賬戶，(2)科目，(3)客帳accountpayable應(yīng)付帳款accountpayeeonly只限存入抬頭人賬戶；只可轉(zhuǎn)帳accountreceivable應(yīng)收帳款accountant會(huì)計(jì)人員；會(huì)計(jì)主任；會(huì)計(jì)師ac

2、cumulateddividend累積股息acid-testratio酸性測(cè)驗(yàn)比率activepartner參與管理合伙人；活躍合伙人adhoccommittee臨時(shí)委員會(huì)；專責(zé)委員會(huì)administration行政advertising廣告advertisingagency廣告公司；廣告代理商advertisingappeal廣告訴求advertisingmedia廣告媒介advicenote交貨通知書agent代理人aidstotrade貿(mào)易輔助服務(wù)airfreight航空貨運(yùn)費(fèi)airtransport航空運(yùn)輸airwaybill空運(yùn)提貨單；空運(yùn)提單AllOrdinariesIndex所有

3、普通股指數(shù)allocate分配allotment分配數(shù)allowance(l)折讓，(2)津貼amalgamation合并AmericanChamberofCommerceinHongKong,The香港美國(guó)商會(huì)annualgeneralmeeting周年大會(huì)；年會(huì)annualreport年報(bào)ante-datedchequed填日期的支票arbitrator彳中裁人ArticlesofAssociation組織章程AsianDevelopmentBank(ADB)業(yè)洲發(fā)展銀行asset資產(chǎn)association社團(tuán)atpar按票面值auction拍賣authorizedcapital注冊(cè)股本；

4、法定股本auto-pay自動(dòng)轉(zhuǎn)帳支付automaticcredittransfer自動(dòng)轉(zhuǎn)帳收款automatictellermachine自動(dòng)柜員機(jī)averageclause受保范圍；損失條款avoidablerisk可避免之風(fēng)險(xiǎn)Bbaddebt呆帳；壞帳balanceofpayments國(guó)際收支差額balanceoftrade國(guó)際貿(mào)易差額balancesheet資產(chǎn)負(fù)債表bankcredit銀行信用bankdraft銀行匯票bankinterestrate車艮行利率banknote鈔票bankoverdraft銀行透支bankservices銀行服務(wù)BankingOrdinance銀行業(yè)條例

5、bankruptcy破產(chǎn)barter以貨易貨；物物交換bear看淡股市者；淡友bearmarket熊市；淡市bearerbond息票債券；不記名債券bearercheque來人支票；不記名支票bearershare無記名股票belowpar低于票面值bestlendingrate最優(yōu)惠貸款利率；最優(yōu)惠利率bilateralarrangement雙邊協(xié)議billofexchange匯票billoflading提貨單billpayable應(yīng)付票據(jù)billreceivable應(yīng)收票據(jù)bluechips藍(lán)籌股boardofdirectors董事會(huì)；董事局bond債券bondedwarehouse公稅倉(cāng)

6、bonus紅利；花紅bonusissue發(fā)行紅股bonusshare紅股；股票股息bookvalue賬面值；賬面成本brand牌子；品牌brandimage牌子形象；品牌形象brandloyalty對(duì)牌子忠誠(chéng)brandname商標(biāo)；品牌名稱；牌子名稱broker經(jīng)紀(jì)brokeragefirm經(jīng)紀(jì)行budget預(yù)算bulk-breaking分件bulk-buying大量購(gòu)買bull看好股市者；好友bullmarket牛市；旺市burglaryinsurance盜竊保險(xiǎn)businessenterprise企業(yè)機(jī)構(gòu)businessentity企業(yè)個(gè)體businessorganization企業(yè)組織b

7、usinessregistrationcertificate商業(yè)登記證businessreplyservice商業(yè)回由廿服務(wù)Ccalloption買入期權(quán)callablebond可贖回債券called-upcapital已催繳股本capital資金；資本capitalemployed動(dòng)用資金capitalexpenditure資本支出capitalgearing資金借貸上匕率capitalgoods資本物品capitalintensive資本密集capitalmarket資本市場(chǎng)capitalreserve資本公積金；資金儲(chǔ)備capitalization(1)資本化；利益資本化；(2)資本總額

8、cargoinsurance貨物保險(xiǎn)；貨運(yùn)險(xiǎn)carriageforward運(yùn)費(fèi)到付；貨價(jià)不包括運(yùn)費(fèi)carriagepaid運(yùn)費(fèi)已付；貨價(jià)包括運(yùn)費(fèi)carrier(1)運(yùn)貨工具，(2)承運(yùn)商cashdiscount現(xiàn)金折扣cashdispenser現(xiàn)金提款機(jī)cashflow現(xiàn)金流轉(zhuǎn)；現(xiàn)金流量cashondelivery(COD)交貨付現(xiàn)cashsale現(xiàn)銷cashwithorder訂貨付現(xiàn)cashierorder銀行本票caveatemptor購(gòu)者自慎certificateofincorporation公司注冊(cè)證certificateoforigin產(chǎn)地來源證；來源證certificateofpo

9、sting投寄郵件證明書chainstore連鎖商店channelofdistribution分銷途徑；分銷渠道chequeclearance支票交換ChineseGeneralChamberofCommerce,Theef'S中華總商會(huì)ChineseGold&SilverExchangeSociety,The金銀業(yè)貿(mào)易場(chǎng)ChineseManufacturers'AssociationofHongKong,The香港中華廠商聯(lián)合會(huì)circulatingasset流動(dòng)資產(chǎn)circulatingcapital營(yíng)運(yùn)資金；周轉(zhuǎn)資金；流動(dòng)資本classifiedadvertisi

10、ng分類廣告clearinghouse票據(jù)交換所co-operativesociety合作社co-partner合伙人codeofpractice操作守貝Ucoinsurance共負(fù)保險(xiǎn)collateral抵押品collectcall接聽人付費(fèi)長(zhǎng)途電話commercialpaper商業(yè)票據(jù)commission(1)傭金，(2)手續(xù)費(fèi)commoditiesfuturesmarket商品期貨市場(chǎng)commodity商品commodityexchange商品交易所；期貨交易所commoncarrier(1)運(yùn)輸業(yè)，(2)承運(yùn)商commonstock普通股communicationnetworks通訊網(wǎng)

11、CompaniesOrdinance公司條例CompaniesRegistry公司注冊(cè)處comparativeadvantage比較優(yōu)勢(shì)compensatingbalance補(bǔ)償性最低存款額competitiveadvertising競(jìng)爭(zhēng)性廣告confirmedletterofcredit保兌信用證；保兌信用狀consequentialloss災(zāi)后損失；后果性損失；間接性損失consignment寄銷consignmentnote托運(yùn)通知書consularinvoice領(lǐng)事簽證單；領(lǐng)事發(fā)票consumerbehaviour*肖費(fèi)者行為ConsumerCouncil消費(fèi)者委員會(huì)ConsumerC

12、ouncilOrdinance消費(fèi)者委員會(huì)條例consumergoods消費(fèi)品consumerloyalty消費(fèi)者忠誠(chéng)consumermarket消費(fèi)者市場(chǎng)consumersurvey消費(fèi)者調(diào)查container貨柜；貨箱containerization貨柜運(yùn)輸；貨柜化contract合約；契約；合同contributedcapital繳入資本conveniencegoods便利品conveniencestore便利店；便利店字甫convertiblebond可調(diào)換公司債券；可換債券convertiblepreferenceshare可轉(zhuǎn)換優(yōu)先股copyright版權(quán)corporation公司

13、costandfreight（C&F）成本包括運(yùn)費(fèi)costofgoodssold銷貨成本cost,insuranceandfreight（CIF）貨價(jià)、保險(xiǎn)及運(yùn)費(fèi)；到岸價(jià)格courierservice速遞服務(wù)coveredwarrant備兌認(rèn)股權(quán)證;回購(gòu)認(rèn)股證credit（l）貸方，（2）貸項(xiàng)，（3）貸記，（4）貸入，（5）賒帳，（6）信用creditcard信用卡creditinsurance信用保險(xiǎn)；信貸保險(xiǎn)creditnote貸項(xiàng)通知單；入帳通知書creditperiod賒帳期間creditpolicy信用政策；信貸政策creditsale賒售；賒銷credittransfer貸

14、項(xiàng)轉(zhuǎn)帳creditunion儲(chǔ)蓄互助社creditworthiness信貸可靠性creditor債權(quán)人crossedchequeMcumdividend帶息cumulativedividend累積股息cumulativepreferenceshare累積優(yōu)先股currentaccount（1）往來存款賬戶；活期存款賬戶，（2）往來帳currentasset流動(dòng)資產(chǎn)currentliability流動(dòng)負(fù)債currentratio流動(dòng)比率customs海關(guān)customsduty關(guān)稅Ddataprocessing數(shù)據(jù)處理datatransmission數(shù)據(jù)傳輸debenture債券debit（l）借

15、方，（2）借項(xiàng)，（3）借記，（2）借入debitnote借項(xiàng)通知單；支帳通知書debtcapital債務(wù)資本；借入資本debtfinance夕卜借資金debtfinancing舉債；債務(wù)籌措；舉債融資debtor債務(wù)人；債戶deed契據(jù)；契約default違約；拖欠deferredasset遞延資產(chǎn)deficit虧細(xì)；赤字；虧損delcredereagent包銷商；保付貨價(jià)代理人deliverynote付貨通知書；交運(yùn)通知送貨單demanddeposit活期存款departmentstore白貨公司deposit存款deposit-takingcompany接受存款公司depositor存戶d

16、epreciation(1浙舊，(2)損耗DesignCouncilofHongKong香港設(shè)計(jì)委員會(huì)devaluation貶值directdebit(1)直接支帳付款，(2)直接借記directdistribution直接分銷；直接分配directmarketing直接行銷directshipment直接裝運(yùn)disabilityinsurance傷殘保險(xiǎn)discount(1)折扣，(2)貼現(xiàn)discountallowed銷貨折扣discounthouse票據(jù)貼現(xiàn)所discountreceived購(gòu)貨折扣discountingbillofexchange票據(jù)貼現(xiàn)dishonour拒付disho

17、nouredcheque退票；不兌現(xiàn)支票；拒付支票dissolution解散；解體distributionchannel分銷途徑distributor經(jīng)銷商；分銷商diversification多元化；多樣化；業(yè)務(wù)分散dividend股息dividendyield股息率divisionoflabour分工documentagainstacceptance兌交單documentagainstpayment付款交單documentoftitle(1)業(yè)權(quán)；所有權(quán)，(2)業(yè)權(quán)文件documentarybill跟單匯票documentarycredit押匯documentaryletterofcred

18、it跟單信用證；跟單信用狀domestictrade本土貿(mào)易；國(guó)內(nèi)貿(mào)易dormantpartner不參與管理合伙人；隱名合伙人down-payment首期付款draft匯票drawee受票人drawer發(fā)票人dumping傾銷durablegoods而寸用物品duty稅dutydrawback退稅Eearningspershare每股盈利electronicbanking電子車艮行服務(wù)electronicdataprocessing(EDP)電子數(shù)據(jù)處理electronicpaymentsystem電子付款服務(wù)embargo禁運(yùn)employees'compensationinsuran

19、ce®員賠償保險(xiǎn)employer'sliabilityinsurance雇主責(zé)任保險(xiǎn)endorsement(1)背書,(2)批注endowmentinsurance儲(chǔ)蓄保險(xiǎn)enterprise企業(yè)entity單位；個(gè)體entrepot轉(zhuǎn)口港；轉(zhuǎn)口埠entrepreneur企業(yè)家equity產(chǎn)權(quán)；主權(quán)；權(quán)益equitycapital主權(quán)資本；權(quán)益資本；股本equityfinance主權(quán)資金equityfinancing資本籌措；權(quán)益籌資errorsandomissionsexcepted(E&OE)如有錯(cuò)漏不在此限EuropeanEconomicCommunity(EE

20、C)歐洲經(jīng)濟(jì)共同體ex-dividend除息ex-godown倉(cāng)庫(kù)交貨價(jià)；出倉(cāng)價(jià)ex-right除權(quán)ex-warehouse倉(cāng)庫(kù)交貨價(jià)；出倉(cāng)價(jià)ex-works出廠價(jià)；工廠交貨價(jià)exchange(l)兌換，(2)交換exchangecontrol夕卜匯管制exchangefund夕卜匯exclusivedistribution獨(dú)家經(jīng)銷executor遺囑執(zhí)行人exportlicence出口許可證exporter出口商exports出口expressdelivery專運(yùn)expressterms明示條款extradividend額外股利Ffacevalue票面值factor應(yīng)收帳款收購(gòu)商factor

21、ing出售應(yīng)收帳款；應(yīng)收帳款讓售factoringhouse應(yīng)收帳款收購(gòu)商factorsofproduction生產(chǎn)因素；生產(chǎn)要素FederationofHongKongIndustries香港工業(yè)總會(huì)fictitiousasset虛設(shè)資產(chǎn)finaldividend末期股息；末期股利financecompany財(cái)務(wù)公司financialinstitution財(cái)務(wù)機(jī)構(gòu)；金融機(jī)構(gòu)financialmarket金融市場(chǎng)；財(cái)務(wù)市場(chǎng)financialstatement財(cái)務(wù)才艮表financialyear財(cái)政年度；會(huì)計(jì)年度f(wàn)inishedgoods制成品fireinsurance火險(xiǎn)firm商號(hào)；商行；企

22、業(yè)fixedasset固定資產(chǎn)fixedcapital固定資本fixeddepositaccount定期存款賬戶fixedliability固定負(fù)債floatingdebenture浮動(dòng)抵押公司債券foreigncorporation夕卜國(guó)公司foreignexchange夕卜匯foreignexchangecontrol夕卜匯管制foreignexchangerate匯率foreigntrade對(duì)外貿(mào)易；國(guó)際貿(mào)易forfeitedshare沒收股份founders'share創(chuàng)辦人股本；發(fā)起人股本franchise營(yíng)業(yè)特權(quán)；專利權(quán)franchisee特許權(quán)使用人franchisor特

23、許權(quán)擁有人frankingmachine由，戳機(jī)freealongsideship(FAS)船邊交貨價(jià)freecurrency自由貨幣freeonboard(FOB)船上交貨價(jià)；離岸價(jià)freeport自由港freetrade自由貿(mào)易freight運(yùn)費(fèi)fringebenefit額外利益；附帶福利fullliability全部責(zé)任fund(1)基金，(2)資金futurescontract期貨合約futuresdeals期貨交易futuresmarket期貨市場(chǎng)futuresprice期貨價(jià)格Ggearingratio資本與負(fù)債的比率；資本借貸比率generalaverage共同海損general

24、partner普通合伙人generalpartnership普通合伙gilt-edgedsecurity金邊證券goods貨品goodwill商譽(yù)grading等級(jí)grossloss毛損grossmargin毛利grossprofit毛利grossweight毛重HHangSengIndex恒生指數(shù)hirepurchase租購(gòu)；分期付款購(gòu)買hirepurchaseagreement®購(gòu)合約holdingcompany股權(quán)公司；控股公司hometrade本土貿(mào)易；國(guó)內(nèi)貿(mào)易HongKongExportCreditInsuranceCorporation香港出口信用保險(xiǎn)局HongKongF

25、uturesExchangeLimited香港期貨交易所有限公司HongKongGeneralChamberofCommerce,The香港總商會(huì)HongKongJapaneseChamberofCommerceandIndustry!日本人商工會(huì)議所HongKongManagementAssociation,The香港管理專業(yè)協(xié)會(huì)HongKongProductivityCouncil香港生產(chǎn)力促進(jìn)局HongKongStandardsandTestingCentreLtd.,Thefl"港標(biāo)準(zhǔn)及檢定中心HongKongTradeDevelopmentCouncil香港貿(mào)易發(fā)展局hor

26、izontalintegration橫面結(jié)合；平行合并hotmoney熱錢；游資hypermarket特級(jí)市場(chǎng)IIOweYou(IOU)欠條；欠單；借據(jù)impliedterms默示條款importduty入口稅importlicence入口許可證importer入口商imports入口impulsebuying沖動(dòng)性購(gòu)買incomestatement損益表；收益表indemnity賠償indent國(guó)外訂貨單indenture合約；契約indexnumber指數(shù)IndianChamberofCommerceHongKong,The香港印度商會(huì)indirectproduction間接生產(chǎn)indus

27、trialdiversification工業(yè)多元化industrialgoods工業(yè)品IndustryDepartment工業(yè)署infantindustry萌芽工業(yè)；初生工業(yè)inflation通貨膨脹informativeadvertising信息式廣告infrastructure基礎(chǔ)設(shè)施；基本建設(shè)inlandmail本埠郵件InlandRevenueDepartment稅務(wù)局insiderdealing內(nèi)幕交易insidertrading內(nèi)幕交易insolvency無力支付；無償債能力instalment每期付款額instalmentloan分期付款貸款insurableinterest可保

28、利益insurablerisks可保風(fēng)險(xiǎn)insurance保險(xiǎn)insurancefund保險(xiǎn)基金insurancepolicy保單insurancepremium保險(xiǎn)費(fèi)insured受保人insurer承保人intangible無形intangibleasset無形資產(chǎn)integration結(jié)合；合并intensivedistribution密集性分銷；密集的推銷方法；廣泛性分銷interest(1)利息，(2)權(quán)益；利益interimdividend中期股息internalfinancing內(nèi)部融資internationalmarketing國(guó)際市場(chǎng)推銷；國(guó)際市場(chǎng)營(yíng)銷Internationa

29、lMonetaryFund(IMF)國(guó)際貨幣基金組織internationaltrade對(duì)外貿(mào)易；國(guó)際貿(mào)易inventory存貨，(2)財(cái)產(chǎn)活單inventorycontrol存貨控制；存貨管理；存貨管制inventoryturnover存貨流轉(zhuǎn)率investedcapital投入資本investment投資investmentcompany投資公司invisibletrade無形貿(mào)易invoice發(fā)票irrevocableletterofcredit不可撤銷信用證issuedcapital已發(fā)行股本Jjobber證券經(jīng)銷經(jīng)紀(jì)，證券批銷經(jīng)紀(jì)；批家jointaccount聯(lián)合帳jointstoc

30、kcompany股份有限公司jointventure聯(lián)合短期投資；短期合營(yíng)LLabourDepartment勞工處labourintensive勞力密集labourunion工會(huì)；職工會(huì)laissezfaire自由放任lease(1粗賃；租，租約legalentity法人；法定個(gè)體lessee承租人；承批人lessor出租人letterofcredit信用證；信用狀letterofenquiry詢價(jià)函件levy課稅；征收；征課liability負(fù)債licence許可證；牌照l(shuí)icensedbank持牌銀行l(wèi)ifeassurance人壽保險(xiǎn)limitedcompany有限公司limitedlia

31、bility有限債務(wù)責(zé)任；有限責(zé)任limitedpartner有限合伙人limitedpartnership有限合伙linkedexchangerate聯(lián)系匯率liquidasset速動(dòng)資產(chǎn)liquidcapital流動(dòng)資金liquidation(1)活盤；活算，(2)活理liquidity流動(dòng)性；變現(xiàn)性；變現(xiàn)能力liquidityratio流動(dòng)資金比率listedcompany上市公司listedsecurity上市證券loan放款；貸款loanstock債券localizationofproduction生產(chǎn)地方化；生產(chǎn)區(qū)域化longposition買空；好倉(cāng)；好倉(cāng)合約；買進(jìn)的期貨合同lo

32、ng-termcapital長(zhǎng)期資本；長(zhǎng)期資金long-termliability長(zhǎng)期負(fù)債long-termloan長(zhǎng)期貸款loss損失；虧蝕lossleader虧本出售商品；損失領(lǐng)導(dǎo)物，吸引商品Mmailorder由廿購(gòu)marineinsurance海上保險(xiǎn)；水險(xiǎn)markdown標(biāo)價(jià)降低數(shù)mark-up加于成本之價(jià)格；加成marketcapitalization市值；市價(jià)總值marketdiversification市場(chǎng)多元化；市場(chǎng)分散marketprice市價(jià)marketresearch市場(chǎng)調(diào)查；市場(chǎng)研究marketshare市場(chǎng)占有率marketvalue市值marketing市場(chǎng)學(xué)ma

33、ssdistribution大規(guī)模運(yùn)銷massmedia大眾傳播媒介massproduction大量生產(chǎn)；大規(guī)模生產(chǎn)mate'sreceipt大副收據(jù)maturity到期MemorandumofAssociation組織大綱merchandiseWmmerchantbank投資銀行；商人銀行merchantwholesaler批發(fā)商merchantiblequality適合銷售品質(zhì)；可銷售品質(zhì)merger兼并；合并；歸并middleman中間人mobileshop流動(dòng)商店MoneyChangersOrdinance貨幣兌換商條例monopolist壟斷者；獨(dú)占者mortgage抵押；按

34、揭mortgagebond抵押債券mortgagee受押者；貸款人mortgagor抵押者；借款人mostfavourednation(MFN)最優(yōu)惠國(guó)；最惠國(guó)Multi-FibreAgreement(MFA)多種纖維協(xié)定；多纖協(xié)定multi-nationalcompany跨國(guó)公司multipleshop連鎖商店Nnationalization國(guó)有化negotiableinstrument流通票據(jù)netasset凈資產(chǎn)netbookvalue賬面凈值netcurrentasset流動(dòng)資產(chǎn)凈值netincome凈利益；凈收益；凈利；純利netloss凈損失netprofit純利netprofit

35、onsales銷貨純利networkingcapital營(yíng)運(yùn)資金凈額networth凈值newissuemarket新股發(fā)行市場(chǎng)noclaimbonus無索償獎(jiǎng)勵(lì)no-par-valuecapitalstock無面值股票nominalcapital票面股本；額定股本；名義股本nominalpartner名義合伙人nominalvalue名義價(jià)值；票面值non-cumulativepreferenceshare非累積優(yōu)先股non-durablegoods非而寸用品non-insurablerisks不可保風(fēng)險(xiǎn)non-profitmakingorganisation非牟利機(jī)構(gòu)non-votings

36、hare無投票權(quán)股票notnegotiable不得轉(zhuǎn)讓notingcharges票據(jù)拒付手續(xù)費(fèi)Oofferforsale出讓；公開發(fā)售onconsignment寄銷opencheque不記名支票operatingexpense營(yíng)業(yè)費(fèi)用operatingincome營(yíng)業(yè)收益operatingprofit營(yíng)業(yè)收益；營(yíng)業(yè)利潤(rùn)optiondealing期權(quán)買賣ordercheque記名支票；抬頭支票orderform訂單ordinaryshare普通股OrganisationforEconomicCo-operationandDevelopment(OECD)經(jīng)濟(jì)合作與發(fā)展組織ostensiblepa

37、rtner掛名合伙人output產(chǎn)量over-trading過度擴(kuò)張營(yíng)運(yùn)overdraft透支owe欠Ppaid-upcapital已繳股本；實(shí)收資本par面值parvalue票面值participatingpreferenceshare參與優(yōu)先股particularaverage單獨(dú)海損partner合伙人partnership合伙；合伙組織patent專利權(quán)payee受款人；收款人payer付款人payment支出payroll薪餉pedlar沿門兜售小販percentageprofit利潤(rùn)比率person-to-personcall指名接聽長(zhǎng)途電話personalproperty動(dòng)產(chǎn)pe

38、rsonalselling人員銷售；個(gè)人銷售persuasiveadvertising誘導(dǎo)性廣告physicaldistribution實(shí)體配銷pledgingaccountsreceivable應(yīng)收帳款抵押policy（1）政策，（2）保險(xiǎn)單；保單policyholder保險(xiǎn)客戶；投保人poolingofrisks分擔(dān)風(fēng)險(xiǎn)；風(fēng)險(xiǎn)匯合；風(fēng)險(xiǎn)匯聚portfolio投資組合；證券組合post-datedcheque期票；遠(yuǎn)期支票postalcommunication郵遞通訊potentialcustomer潛在主顧；潛在顧客preferenceshare優(yōu)先股preferenceshareprem

39、ium優(yōu)先股利preferredstock優(yōu)先股premium（1）保險(xiǎn)費(fèi)，（2）溢價(jià)pricefixing定盤price-earningratio市價(jià)盈利率primarymarket第一市場(chǎng)；初級(jí)市場(chǎng)；基本市場(chǎng)primaryproduct原產(chǎn)品；初級(jí)產(chǎn)品primaryproduction初級(jí)生產(chǎn)；第一級(jí)生產(chǎn)primerate優(yōu)惠利率；最優(yōu)惠利率principal（1）本金，（2）委托人；主事人principleofcontribution風(fēng)險(xiǎn)分擔(dān)原貝Uprincipleofindemnity補(bǔ)償原則；賠償原則principleofsubrogation權(quán)利代位原貝Uprivatelimite

40、dcompany私人有限公司privatetreaty私人合約proformainvoice臨時(shí)發(fā)票producergoods資本物品；生產(chǎn)者物品producers'co-operativesociety生產(chǎn)人合作社productdiversification產(chǎn)品多樣化；產(chǎn)品多元化productimage產(chǎn)品形象；產(chǎn)品印象productivity生產(chǎn)力profitandlossaccount損益帳；損益表profitmargin利潤(rùn)率；利潤(rùn)幅度profitability盈利能力；盈利水平profitabilityratio盈利能力比率promissorynote借據(jù)；期票promoti

41、on（1）晉升；升職，（2）推廣；促進(jìn)，（3）拓銷；推銷；促銷promptcash當(dāng)場(chǎng)付款；實(shí)時(shí)付款；日內(nèi)付款property財(cái)產(chǎn)proposalform（l）保險(xiǎn)申請(qǐng)表，（2）動(dòng)議表格proprietor資本主proprietorship(1)業(yè)權(quán)；資本主權(quán)益；東主權(quán)益；(2)獨(dú)資企業(yè)prospectus招股章程protectionism保護(hù)主義protectionistmeasure貿(mào)易保護(hù)措施protectionistpolicy保護(hù)主義政策proximatecause近因publiccorporation公營(yíng)公司publicenterprise公營(yíng)企業(yè)PublicHealthandMu

42、nicipalServiceOrdinance公共衛(wèi)生及市政條例publiclimitedcompany公眾有限公司purchasescontract購(gòu)貨契約purchases購(gòu)貨putoption賣出期權(quán)Qqualitycontrol品質(zhì)控制quantitydiscount數(shù)量折扣；大批量折扣quickasset速動(dòng)資產(chǎn)quickratio速動(dòng)上匕率quietpossession不受十?dāng)_享用權(quán)quota配額quotation報(bào)價(jià)單Rrailtransport鐵路運(yùn)輸rateofreturn報(bào)酬率；收益率；盈利率；回報(bào)率rateofstockturn存貨周轉(zhuǎn)率rateofturnover周轉(zhuǎn)率

43、re-export轉(zhuǎn)口；轉(zhuǎn)口貨receipt(1)收據(jù)，(2)收入recordeddelivery記錄派遞redchips紅籌股redeemablepreferenceshar胡贖回優(yōu)先股redemption償還；贖回refund退款；退現(xiàn)registeredcapital注冊(cè)股本；法定股本RegistrarofCompanies公司注冊(cè)官registrationofcompanies公司注冊(cè)reinsurance再保險(xiǎn)；分保remittance匯款remittanceadvicenote匯款通知書rendu賣方負(fù)責(zé)運(yùn)費(fèi)之報(bào)價(jià)repossession收回已出售之貨品requisition請(qǐng)求單

44、reserve公積金；儲(chǔ)備resource資源restrictedlicencebank有限制持牌銀行retailbanking零售性銀行業(yè)務(wù)retailcooperativesociety零售合作社retailprice零售價(jià)retailtrade零售業(yè)；零售貿(mào)易retailer零售商retainedearnings滾存盈余；保留盈余；營(yíng)業(yè)盈余returnoninvestment投資報(bào)酬率；投資回報(bào)率revenuereserve收益儲(chǔ)備；保留盈余revocableletterofcredit可撤銷信用證rightsissue股權(quán)發(fā)行；供股riskpooling分擔(dān)風(fēng)險(xiǎn)；風(fēng)險(xiǎn)匯合；風(fēng)險(xiǎn)匯聚ri

45、sktransfer風(fēng)險(xiǎn)轉(zhuǎn)移roadtransport道路運(yùn)輸royalty(1)特權(quán)，(2)使用稅；版稅；專利稅Ssafedepositbox保管箱salary薪金SaleofGoodsOrdinance售賣貨品條例sales銷貨salespromotion促銷；銷售推廣；銷售促進(jìn)savingsaccount儲(chǔ)蓄存款賬戶；儲(chǔ)蓄賬戶scripdividend期票股利；股利票seatransport水上運(yùn)輸secondarymarket第二市場(chǎng)；次級(jí)市場(chǎng)secondaryproduction次級(jí)生產(chǎn)；第二級(jí)生產(chǎn)secretpartner秘密合伙人；隱名合伙人secureddebenture有抵押

46、債券securedloan擔(dān)保貸款；抵押放款security證券self-service自助self-sufficient自給自足sellingshort賣空；拋空share(1)股份，(2)股票sharebonus紅股sharecapital股本sharepremium股本溢價(jià)sharesubscription認(rèn)購(gòu)股本shareholder股東shippingnote裝運(yùn)通知單；裝運(yùn)通知書shop-lifting高買；店內(nèi)盜竊shoppinggoods選購(gòu)品；選購(gòu)貨品；挑剔品shortposition賣空；淡倉(cāng);淡倉(cāng)合約；賣出的期貨合同shortselling賣空；拋空short-termc

47、apital短期資本；短期資金short-termliability短期負(fù)債short-termloan短期貸款sightdraft即期票據(jù)silentpartner靜默合伙人sleepingpartner不參與管理合伙人；隱名合伙人SmallClaimsTribunal小額錢債審裁處SmallClaimsTribunalOrdinance小額錢債審裁處條例soleagent總代理soleproprietor(1冷東；東主，(2)獨(dú)資經(jīng)營(yíng)；獨(dú)資企業(yè)soleproprietorship獨(dú)資經(jīng)營(yíng)soletrader全東；東主；獨(dú)資經(jīng)營(yíng)solvency償債能力specialization(1)專業(yè)化

48、，(2)專門知識(shí)specialtygoods特殊品；特殊貨品specialtystore特殊店;特殊店鋪speculation投機(jī)speculator投機(jī)者spotcash付現(xiàn)spotdeals實(shí)時(shí)交易；實(shí)時(shí)買賣spotdelivery實(shí)時(shí)交收spotprice現(xiàn)貨價(jià)格stag投機(jī)新股者stalecheque過期支票stampduty印花稅standingorder定期支付指示statementofaccount(l)會(huì)計(jì)帳目，(2)結(jié)單station-to-stationcall對(duì)站長(zhǎng)途電話；非指名接聽長(zhǎng)途電話statusinquiryagency狀況咨詢機(jī)構(gòu)statutorybody法定機(jī)

49、構(gòu)stock(1)存貨，(2)證券，(3)股票stockbroker證券經(jīng)紀(jì)；股票經(jīng)紀(jì)stockcontrol存貨控制；存貨管理；存貨管制stockexchange證券交易所StockExchangeCompensationFundffi券交易所賠償基金StockExchangeofHongKongLimited香港聯(lián)合交易所stockjobber證券批銷經(jīng)紀(jì)stockmarket證券市場(chǎng)stockoption認(rèn)股特權(quán)；認(rèn)股權(quán)stocksplit拆股；股份分裂stocktaking盤點(diǎn)存貨；盤存stockturnover存貨周轉(zhuǎn)；存貨周轉(zhuǎn)率stockholder股東straightirrevo

50、cableletterofcredit直接不可撤辛肖信用證subrogation權(quán)利代位subscribe認(rèn)購(gòu)subsidiarycompany附屆公司；子公司supermarket超級(jí)市場(chǎng)surfacemail平由，surplus盈余surrendervalue退還金額syndicatedloan組合貸款；集團(tuán)貸款Ttakeover收購(gòu)tangibleasset有形資產(chǎn)tareweight皮重；容器重量targetmarket目標(biāo)市場(chǎng)tariff關(guān)稅tax稅捐taxallowance免稅額taxrate稅率telecommunication電信；電訊telegram電報(bào)telegraphic

51、moneyorder電匯telegraphictransfer電匯telex專用電報(bào)tender投標(biāo)termloan定期放款；定期借款termsoftrade貿(mào)易價(jià)格比率；貿(mào)易比率tertiaryproduction第三級(jí)生產(chǎn)thirdpartyinsurance第三者保險(xiǎn)thirdpartyownership第三者擁有權(quán)thirdparty,fireandtheftinsurance第三者火災(zāi)與盜竊保險(xiǎn)timedeposit定期存款timedraft期付匯票timepolicy時(shí)限保單tradeassociation商會(huì)tradebarrier貿(mào)易障礙；貿(mào)易壁壘tradecredit(1)貿(mào)

52、易賒帳，(2)商業(yè)信用TradeDepartment貿(mào)易署TradeDescriptionsOrdinanceW品說明條例tradediscount交易折扣；營(yíng)業(yè)折扣trademark商標(biāo)trademission貿(mào)易團(tuán)；貿(mào)易代表團(tuán)tradename(1)商號(hào)，(2)商品名稱tradepromotion貿(mào)易促進(jìn)；商業(yè)促進(jìn)traderestriction貿(mào)易限制tradeunion工會(huì)；職工會(huì)traders'credit商人放帳額；同行放帳tradingaccount購(gòu)銷帳tradingandprofitandlossaccount購(gòu)銷損益帳tradingcapital營(yíng)運(yùn)資金tradin

53、gpartner貿(mào)易伙伴trampsteamer不定期貨舟呂transaction交易事項(xiàng)transportationsystem運(yùn)輸系統(tǒng)TravelAgentsOrdinance旅行代理商條例traveller'scheque旅行支票trustdeed信托契據(jù)trustfund信托基金trustrerceipt信托收條trustee信托人；受托人turn-aroundtime運(yùn)轉(zhuǎn)時(shí)間；周轉(zhuǎn)期turnover營(yíng)業(yè)額；銷售量Uunavoidablerisk無法避免之風(fēng)險(xiǎn)uncalledcapital末催繳股本undertaking(1再業(yè)，(2)承擔(dān)underwriter承保人；包銷人u

54、nderwriting包銷underwritingcontract承保合約undistributedprofit未分派之盈利；未分派利潤(rùn)unfairtradepractice不公平貿(mào)易手段UnitedNationsConferenceonTradeandDevelopment(UNCTAD)聯(lián)合國(guó)貿(mào)易及發(fā)展會(huì)議unlimitedcompany無限公司unlimitedliability無限責(zé)任unlistedsecurity未上市證券unpresentedcheque末兌現(xiàn)支票unsecuredloan無擔(dān)保貸款；信用貸款utmostgoodfaith具最高誠(chéng)意絕對(duì)真確Vvendingmach

55、ine自動(dòng)售賣機(jī)verticalintegration縱面結(jié)合；垂直合并viewdatasystem數(shù)據(jù)傳視系統(tǒng)visiblebalance有形貿(mào)易差額visibletrade有形貿(mào)易voucher傳票；憑單voyagepolicy航程保單Wwarehouse倉(cāng)庫(kù)；貨倉(cāng)warehousewarrant倉(cāng)單warrant認(rèn)股權(quán)證warranty(l)保證書，(2)保證條款watertransport水上運(yùn)輸WeightsandMeasuresOrdinance度量衡條例wholelifepolicy終生保險(xiǎn)單wholesalebanking批發(fā)銀行業(yè)務(wù)wholesaleco-operatives

56、ociety批發(fā)合作社wholesaleprice批發(fā)價(jià)wholesaletrade批發(fā)業(yè)；批發(fā)貿(mào)易wholesaler批發(fā)商winding-up活盤workingasset營(yíng)運(yùn)資產(chǎn)workingcapital營(yíng)運(yùn)資金；周轉(zhuǎn)資金；流動(dòng)資本workingcapitalfund營(yíng)運(yùn)資金基金workingcapitalratio營(yíng)運(yùn)資金上匕率WorldTradeOrganization世界貿(mào)易組織Yyellowpages黃貞分類yield(1)收益；實(shí)際獲利，(2)產(chǎn)量yieldrate實(shí)際獲利率2.企業(yè)概論Aabsenteeism缺勤absoluteadvantage絕對(duì)優(yōu)勢(shì)acceptance(

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