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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、重量检验证书
2、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 curren
3、cy 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 reserve
4、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 account按天计息帐户instant acc
5、ount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 password/code密码amount in figures小写金额 amount i
6、n 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/overdraft透支rebate回扣 payday发薪日pay slip/envelop薪水单 mortgage抵押expense
7、 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money 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
8、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Articulation 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 endorse
9、d 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 管理会计证书Certificate Public Accountant 注册会计师China Securities Regulatory Commission 中国证监会Chinas Bi
10、g 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cut 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
11、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feesfortax reFORM 费改税Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financi
12、al 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geneticallymodified products 基因改良产品Going-concern assumption 持续经营假设Government Accounting Office govern会计办
13、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 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Inter
14、nal 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；nationalization 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-
15、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 departme
