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1、word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accum
2、ulated 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 mittee 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
3、运提单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 merce in Hong Kong, The 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assoc
4、iation 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bank i
5、nterest 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 exchange
6、 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budget 预
7、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；资本cap
8、ital 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 discount 现金
9、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 投寄证明书 chain store 连锁商店channel of distribution 分销途径；分销渠道cheque clearance 支票交换
10、Chinese General Chamber of merce, The 中华总商会Chinese Gold & Silver Exchange Society, The 金银业贸易场Chinese Manufacturers Association of Hong Kong, The 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-partner 合伙人code of
11、 practice 操作守则coinsurance 共负保险collateral 抵押品collect call 接听人付费长途mercial paper 商业票据mission （1）佣金，（2）手续费modities futures market 商品期货市场modity 商品modity exchange 商品交易所；期货交易所mon carrier （1）运输业，（2）承运商mon stock 普通股munication networks 通讯网panies Ordinance 公司条例panies Registry 公司注册处parative advantage 比较优势pensat
12、ing balance 补偿性最低存款额petitive 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 Ordinance 消费者委员会条例consumer goods 消费品consumer loyalty 消
13、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copyright corporation 公司cost and freight (C & F) 成本包括运费cost of
14、 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 policy 信用政策；信贷政策credit sale 赊售；赊销credit transfer 贷项转帐credi
15、t 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debit （l）借方，（2）借项，（3）借记，（2）借入debit note 借项通知单；支帐通知书
