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1、大路货（良好平均品质）fair average quality -商检仲裁-索赔 claim 争议 disputes 罚金条款 penalty 仲裁 arbitration 不可抗力 force Majeure 仲裁庭 arbitral tribunal 产地证明书 certificate of origin 品质检验证书 inspection certificate of quanlity 重量检验证书 inspection certificate of weight (quantity) *商品检验局 *commodity inspection bureau (*.C.I.B) 品质、重量
2、检验证书 inspection certificate -数量条件-个数 number 净重 net weight 容积 capacity 毛作净 gross for net 体积 volume 皮重 tare 毛重 gross weight 溢短装条款 more or less clause -外 汇-外汇 foreign exchange 法定贬值 devaluation 外币 foreign currency 法定升值 revaluation 汇率 rate of exchange 浮动汇率 floating rate 国际收支 balance of payments 硬通货 hard
3、currency 直接标价 direct quotation 软通货 soft currency 间接标价 indirect quotation 金平价 gold standard 买入汇率 buying rate 通货膨胀 inflation 卖出汇率 selling rate 固定汇率 fixed rate 金本位制度 gold standard 黄金输送点 gold points铸币平价 mint par 纸币制度 paper money system 国际货币基金 international monetary fund 黄金外汇储备 gold and foreign exchange
4、reserve 汇率波动的官定上下限 official upper and lower limits of fluctuation 银行交易bank book/pass book 存折 open an account 开户 earn interest 赚取利息 savings account 储蓄存款帐户 current account 活期存款帐户 check/cheque account 支票帐户 deposit account定期存款帐户 annual interest rate 年利率 monthly savings account 按月计息帐户 daily interest acco
5、unt 按天计息帐户 instant account 速成户头 service charge 服务费/手续费signature card 签名卡 draw/withdraw 提款 order check/cheque 记名支票 rubber check/cheque 空头支票 blank check/cheque 空白支票 exchange rate 汇率denomination=face value 面额 four in hundred 四张一百元面额 give the money in fives/tens换成五元或十元面额 bill 钞票 change 零钱 cash 现金 passwo
6、rd/code 密码 amount in figures小写金额 amount in words 大写金额 credit card 信用卡 the balance of your bank account 帐户余额 travelers check/chque 旅行支票 coin 硬币 penny 便士 nickel（美、加）的五分硬币dime（美、加）的十分硬币 unit 货币单位 value/worth 面值 ounce 盎司 1/16 磅commercial/merchant bank 商业银行 full refund 全额偿还 extension 延期 overdraw/overdraf
7、t透支 rebate 回扣 payday 发薪日 pay slip/envelop 薪水单 mortgage 抵押 expense account 公款支付帐户 a princely sum(an excessive amount)巨款 apply for/grant_a loan 申请/批准贷款 debt 债务 collateral 担保物 fill out/in 填写 chquebook/checkbook 支票簿 loan 贷款 joint account 联名帐户 by installment 分期付款 cashier 收银员 teller 银行职员 statement 对帐单 mon
8、ey order 汇票 accountant 会计 A.T.M 自动取款机M0）money in circulation 流通中的现金（M1） narrow money 狭义货币（M2） broad money 广义货币a minimum living standard system 最低生活保障系统Account 帐户Accounting equation 会计等式Accounting system 会计系统All Risks 一切险American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Articu
9、lation 勾稽关系Assets 资产Audit 审计bad account 坏帐Balance sheet 资产负债表bear market 熊市blank endorsed 空白背书Bookkeepking 簿记bull market 牛市Business entity 企业个体Capital stock 股本cargo receipt 承运货物收据Cash flow prospects 现金流量预测catalogue 商品目录Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证
10、书Certificate Public Accountant 注册会计师China Securities Regulatory Commission 中国证监会Chinas “Big Four“ commercial banks 中国四大商业银行close-ended fund 封闭式基金commission 佣金consignee 收货人Corporation 公司Cost accounting 成本会计cost and freightCFR 成本加运费价格cost insurance and freightCIF 成本加运保费Cost principle 成本原则Creditor 债权人c
11、ut a melon 分红dead account 呆帐Deflation 通货紧缩delivery 交货Disclosure 批露dividend，bonus stock 股息，红利downturn 低迷时期endorsed 背书enforce stockholding system 实行股份制Expenses 费用export department 出口部External users 外部使用者F.P.A.(Free from Particular Average) 平安险F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋险face value 面值feesfor
12、tax reFORM 费改税Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial activities 筹资活动Financial forecast 财务预测Financial statement 财务报表foreign exchange reservers 外汇储备futures market 期货市场Generally accepted accounting principles 公认会计原则General-purpose inFORMation 通用目的信息geneticallym
13、odified products 基因改良产品Going-concern assumption 持续经营假设Government Accounting Office govern 会计办公室Hook Damage 钩损险import department 进口部Income statement 损益表income tax 所得税indicative price 参考价格Inflation 通货膨涨Inquiry 询盘Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity
14、 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Investing activities 投资活动knowledge-based economy 知识经济labour-intensive economy 劳动密集型经济 Liabilities 负债 Management accounting 管理会计marine bills of lading 海运提单 national bonds 国债 nationalize；nation
15、alization 国有化Negative cash flow 负现金流量 non-perFORMing loan 不良贷款 non-work income 非劳动收入 notify 被通知人 open-ended fund 开放式基金 Operating activities 经营活动 order 订货outstanding of deposits 存款余额 Owners equity 所有者权益 partial shipment 分批装运Partnership 合伙企业 Positive cash flow 正现金流量 press conference 记者招待会 price list 价目表 privatize；privatization 私有化 proactive fiscal measures 积极的财政政策 promote independent decisionmaking by stateowned enterprises 提高企业自主权 public relations department 公关部 publicly owned economy 公有经济 recession 衰退时期 rectify the market order 整顿市场秩序 reduce states stake in listed companies 国有股减持
