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1、Activity-Based Costing 业务量成本法 作业成本法ACRS (Accelerated cost recovery system) 快速成本回收制度Action Message 行为 措施信息AIS (Accounting information system) 会计信息系统Allocation 已分配量Anticipated Delay Report 拖期预报A P (Accounts Payable) 应付帐款APICS (American Production Accounting Supervisor-会计主管;Administration Manager-行政经理;
2、Supervisor -监管员;Bond Analyst -证券分析员;Fund Manager-财务经理;Assistant Manager -副经理;payment 支付，付款to pay 付款，支付，偿还dishonour 拒付deferred payment 延期付款progressive payment 分期付款payment on terms 定期付款payment agreement 支付协定pay order 支付凭证payment order 付款通知payment by banker 银行支付payment by remittance 汇拨支付payment in part
3、 部分付款payment in full 全部付讫clean payment 单纯支付simple payment 单纯支付payment by installment 分期付款payment respite 延期付款payment at maturity 到期付款payment in advance 预付(货款)Cash With Order (C.W.O)随订单付现Cash On Delivery (C.O.D)交货付现discount 贴现draft 汇票Promisory Note 本票cheque 支票clean bill 光票documentary bill 跟单汇票Sight B
4、ill 即期汇票Time Bill 远期汇票Usance Bill 远期汇票Commercial Bill 商业汇票Banker“s Bill 银行汇票Transferable L C 可转让信用证Untransferable L C 不可转让信用证Revolving L C 循环信用证Reciprocal L C 对开信用证Back to Back L C 背对背信用证Countervailing credit (俗称)子证 Overriding credit 母证Banker“s Acceptance L C 银行承兑信用证Trade Acceptance L C 商业承兑信用证Red C
5、lause L C 红条款信用证Anticipatory L C 预支信用证Credit payable by a trader 商业付款信用证Credit payable by a bank 银行付款信用证usance credit payment at sight 假远期信用证Uniform Customs and Practice for Documentary Credits 跟单信用证统一惯例I.C.C. Publication No.400 第 400 号出版物Credit with T T Reimbursement Clause 带有电报索汇条款的信用证method of re
6、imbursement 索汇方法without recourse 不受追索Opening Bank“ Name & Signature 开证行名称及签字beneficiary 受益人guarantor 保证人Exporter“s Bank 出口方银行Importer“s Bank 进口方银行Seller“s Bank 卖方银行Buyer“s Bank 买方银行Paying Bank 付款行，汇入行Remitting Bank 汇出行Opening Bank 开证行Issuing Bank 开证行Advising Bank 通知行Notifying Bank 通知行Negotiating Bank 议付行Drawee Bank 付款行Confirming Bank 保兑行Presenting Bank 提示行Transmitting Bank 转递行Accepting Bank 承兑行Additional Words and Phrasespay bearer 付给某人bearer 来人payer 付款人 来源:考试大-外销员考试
