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1、对外贸易常用词汇(中、英文对照)1. 商业科A above par 高于票面值absolute advantage 绝对优势acceptance (l)承兑;承兑票据,(2)承诺acceptance of bill of exchange 汇票承兑;票据承兑acceptor 承兑人accident insurance 意外保险account (1)帐;账户,(2)科目,(3)客帐account payable 应付帐款account payee only 只限存入抬头人账户;只可转帐account receivable 应收帐款accountant 会计人员;会计主任;会计师accumulat
2、ed dividend 累积股息acid-test ratio 酸性测验比率active partner 参与管理合伙人;活跃合伙人ad hoc committee 临时委员会;专责委员会administration 行政advertising 广告advertising agency 广告公司;广告代理商advertising appeal 广告诉求advertising media 广告媒介advice note 交货通知书agent 代理人aids to trade 贸易辅助服务air freight 航空货运费air transport 航空运输air waybill 空运提货单;空运
3、提单All Ordinaries Index 所有普通股指数allocate 分配allotment 分配数allowance (l)折让,(2)津贴amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美国商会annual general meeting 周年大会;年会annual report 年报ante-dated cheque 倒填日期的支票arbitrator 仲裁人Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行asset 资产a
4、ssociation 社团at par 按票面值auction 拍卖authorized capital 注册股本;法定股本auto-pay 自动转帐支付automatic credit transfer 自动转帐收款automatic teller machine 自动柜员机average clause 受保范围;损失条款avoidable risk 可避免之风险B bad debt 呆帐;坏帐balance of payments 国际收支差额balance of trade 国际贸易差额balance sheet 资产负债表bank credit 银行信用bank draft 银行汇票b
5、ank interest rate 银行利率bank note 钞票bank overdraft 银行透支bank services 银行服务Banking Ordinance 银行业条例bankruptcy 破产barter 以货易货;物物交换bear 看淡股市者;淡友bear market 熊市;淡市bearer bond 息票债券;不记名债券bearer cheque 来人支票;不记名支票bearer share 无记名股票below par 低于票面值best lending rate 最优惠贷款利率;最优惠利率bilateral arrangement 双边协议bill of exc
6、hange 汇票bill of lading 提货单bill payable 应付票据bill receivable 应收票据blue chips 蓝筹股board of directors 董事会;董事局bond 债券bonded warehouse 公税仓bonus 红利;花红bonus issue 发行红股bonus share 红股;股票股息book value 账面值;账面成本brand 牌子;品牌brand image 牌子形象;品牌形象brand loyalty 对牌子忠诚 brand name 商标;品牌名称;牌子名称broker 经纪brokerage firm 经纪行bud
7、get 预算bulk-breaking 分件bulk-buying 大量购买bull 看好股市者;好友bull market 牛市;旺市burglary insurance 盗窃保险business enterprise 企业机构business entity 企业个体business organization 企业组织business registration certificate 商业登记证business reply service 商业回邮服务C call option 买入期权callable bond 可赎回债券called-up capital 已催缴股本capital 资金;
8、资本capital employed 动用资金capital expenditure 资本支出capital gearing 资金借贷比率capital goods 资本物品capital intensive 资本密集capital market 资本市场capital reserve 资本公积金;资金储备capitalization (1)资本化;利益资本化;(2)资本总额cargo insurance 货物保险;货运险carriage forward 运费到付;货价不包括运费carriage paid 运费已付;货价包括运费carrier (1)运货工具,(2)承运商cash discou
9、nt 现金折扣cash dispenser 现金提款机cash flow 现金流转;现金流量cash on delivery (COD) 交货付现cash sale 现销cash with order 订货付现cashier order 银行本票caveat emptor 购者自慎certificate of incorporation 公司注册证certificate of origin 产地来源证;来源证certificate of posting 投寄邮件证明书 chain store 连锁商店channel of distribution 分销途径;分销渠道cheque clearan
10、ce 支票交换Chinese General Chamber of Commerce, The 香港中华总商会Chinese Gold & Silver Exchange Society, The 金银业贸易场Chinese Manufacturers Association of Hong Kong, The 香港中华厂商联合会circulating asset 流动资产circulating capital 营运资金;周转资金;流动资本classified advertising 分类广告clearing house 票据交换所co-operative society 合作社co-part
11、ner 合伙人code of practice 操作守则coinsurance 共负保险collateral 抵押品collect call 接听人付费长途电话commercial paper 商业票据commission (1)佣金,(2)手续费commodities futures market 商品期货市场commodity 商品commodity exchange 商品交易所;期货交易所common carrier (1)运输业,(2)承运商common stock 普通股communication networks 通讯网Companies Ordinance 公司条例Compani
12、es Registry 公司注册处comparative advantage 比较优势compensating balance 补偿性最低存款额competitive advertising 竞争性广告confirmed letter of credit 保兑信用证;保兑信用状consequential loss 灾后损失;后果性损失;间接性损失consignment 寄销consignment note 托运通知书consular invoice 领事签证单;领事发票consumer behaviour 消费者行为Consumer Council 消费者委员会Consumer Council
13、 Ordinance 消费者委员会条例consumer goods 消费品consumer loyalty 消费者忠诚consumer market 消费者市场consumer survey 消费者调查container 货柜;货箱containerization 货柜运输;货柜化contract 合约;契约;合同contributed capital 缴入资本convenience goods 便利品convenience store 便利店;便利店铺convertible bond 可调换公司债券;可换债券convertible preference share 可转换优先股copyrig
14、ht 版权corporation 公司cost and freight (C & F) 成本包括运费cost of goods sold 销货成本cost, insurance and freight (CIF) 货价、保险及运费;到岸价格courier service 速递服务covered warrant 备兑认股权证;回购认股证credit (l)贷方,(2)贷项,(3)贷记,(4)贷入,(5)赊帐,(6)信用credit card 信用卡credit insurance 信用保险;信贷保险credit note 贷项通知单;入帐通知书credit period 赊帐期间credit p
15、olicy 信用政策;信贷政策credit sale 赊售;赊销credit transfer 贷项转帐credit union 储蓄互助社credit worthiness 信贷可靠性creditor 债权人crossed cheque 划线支票cum dividend 带息cumulative dividend 累积股息cumulative preference share 累积优先股current account (1)往来存款账户;活期存款账户,(2)往来帐current asset 流动资产 current liability 流动负债current ratio 流动比率customs 海关customs duty 关税D data processing 数据处理data transmission 数据传输debenture 债券