1、贸易词汇释义Above Par 超过票面价值Acceptance 承兑Accommodation Note 通融票据Account 账；账户Accrued 增加；生出利息Accumulation 积累Acknowledge 承认；收悉Act 条例Active 活跃的Actual Rate 实际汇率Addressee 收信人Administration Expense 管理费Adjustment 调整Advance 预付Advice of Charge 付账通知书Advice of Drawing 汇票通知书Advice of Outport Collection 代收委托书Addressing
2、 Bank 通知银行Affiliate 联号；联行Affix 盖印After date 发票后After sight 见票后Agency 代理行Allotment 分配数Allowance 津贴；折让Amalgamate 合并Amendment 更改Amortize 摊提Analysis 分析Annual Revenue 岁入Application for Authority to Purchase 委托购买申请书Appointed Bank 指定银行Appraisal 估价Appreciation 涨价Approved 核准Arrears 拖欠Article 项目；货品Assets 资产As
3、sign 转账Attachments 附件Audit 查账Available 有效；可得到的Bad Check 空头支票Bad Debt 坏账Balance 余额Balance Sheet 差额表；日计表Bankers Association 银行工会Bank Draft 银行汇票Bankruptcy 破产Barter 易货Banks Buying Rate 银行买价Banks Selling Rate 银行卖价Base Price 低价Bearer 来人；持票人Below Par 低于票面价值Beneficiary 受益人；收款人Bid bond 押标金Bill of Exchange 汇票
4、Bill of Lading 提单Black endorsement 空白背书Blue Chip 信誉卓著的股票（蓝筹股）Board of Director 董事会Bona fide 出与善意；可靠的Bond 保记；保税税单；公债Books 账簿；簿册Bonus 花红；福利金Broker 掮客Brokerage 掮佣Budget 预算表Bundle 捆Business 营业日Buying Offer 买盘Cable confirmation 电报确认书Calendar year 普通（日历）年度Cancelled 注销；作废Capital 资金；资本Cash 现金；付款Cash against
5、 documents 凭单据付款Cash on delivery 货到付款Cashier 出纳员Cashiers Check 银行所开之支票Cash With Order 先付货款Catalogue 目录Category 类目Ceiling Price 限价Certificate of Inspection 货品检验证Certificate of Origin 原产地证明书Certified Check 保付支票Certified Invoice 签证发票Chamber of Commerce 商会Charter 包租船（车） ；执照Chattels 动产Chattel Mortgage 动产
6、抵押Check (Cheque) 支票Checking Account 甲种户头Check Book Stubs 支票存根簿Check Register 支票登记簿Chop 图章Circular 通函Circular Letter of Credit 巡回信用证Claim 索赔Classification 分类Clean Bill 光票Clean Bill of Lading 清洁提单；货物完整之提单Clearing 交换Clearing-house 交换所Close of Business 停业Closing Rate 收盘汇率Collateral Securities 抵押品Collect
7、ion 代收；托收Commission 佣金；手续费Commodity 商品；货物Compound Interest 复利Confidential 机密Confirmation 确认书Confirmed Credit 确认信用证Confirming Bank 确认银行Consignee 收货人Consignment 寄售Consular Invoice 领事签证货单Contra Accounts 抵消（对方）科目Conversion Table 换算表Copy 副本；份数Correspondent 代理行；联行；联号Counterfeit Notes 伪钞Countersign 副签；会签Co
8、ver 抵偿Covering Letter 送报告或重要文件时所备之简函Crossed Check 划线支票Currency 货币；通货Current rate 当日汇率Customs Broker 报关行Customs Invoice 海关发票Data 资料Data Draft 定期汇票Data of Expiry 有效日期Data of Value 起算利息日期Days of Grace 宽限日（宽限赎票期三日）Debenture 借据Debit Note 收款清单Debt 债；债务Deferred Payment 延付货款Delivery 交货Delivery Order 交货单Dema
9、nd Draft 即期汇票Demurrage 延期费Denomination 票面Deposit Book 存款簿Depreciation 折旧Designated Bank 指定银行Devaluation 贬值Disbursement 支出，支付Discount 贴现；贴水；扣价Dishonor 退票Disposal of Proceeds 货款处置办法Dividend 红利Documentary Bill 跟单汇票Documents 单据Draft 汇票Draw-back 退税Drawee 汇票付款人Drawer 汇票出票人Drawing 提款Due date 到期日Duplicate 第
10、一副本Endorsee 被背书人Endorsement 背书Endorsement Guaranteed 担保背书无误 Endorser 背书人Entertainment 交际费Equity 产权；复数 股票，(股票不定的)普通股(公司的)股票值；股本Estate 财产Estimate 估计；概算Exchange Control 外汇管制Ex Factory 工厂交货价Expenses 费用Export Bill 出口汇票Export Declaration 出口申报书Extension 展期Extension 面值File 卷宗Filing 归档Fiscal Year 会计年度Floatin
11、g Rate 流动汇率Foreign Exchange 外汇Forwarding Agent 运输行Foul Bill of Lading (=Unclean Bill of Lading) 不洁提单Franchise 政府特许之权利Free Alongside Ship 船边交货价Free of Particular Average 单独海损不赔（平安险）Freight Prepaid 运费先付讫Gross Weight 毛重Guarantee 保证Guarantor 保证人Holder of Bill 持票人In bond 关栈中交货价Income Tax 所得税Inflation 通货膨
12、胀Installment 分期付款Insurance Policy 保险单Interest Rate 利率Inventory 存货清单Irrevocable 不可撤消的Issuing Bank 开证银行Item 项目Journal 日记帐Joint Account 用几个人名义共同开立的户头Ledger 分类帐Legal Tender 法定货币Letter of Indemnity 损害补偿保证书； 偿还税款保证书Liability 债务Lien 留置权Liquidation 清算；偿还；Loan . 贷款；借款Lump Sum 总额；汇总Mail Transfer 信汇Margin 利润Ma
13、rine Risk 水险Mark 麦头（包装外之标记）Maturity 到期Minimum Charges 最低费用Mortgage 抵押Mortgage Bond 抵押债券Negotiate 让购，议价出卖，洽兑；转让，Negotiating Bank 让购汇票银行Nominal Account 虚帐户Nominal Rate 名义汇率Notary Public 公证人Notify 通知Notifying Bank 通知银行Ocean Bill of Lading 海运提单Ocean Freight 海运费Offer 报价Office Copy 办公室留底Official Rate 法定汇价
14、On Board Bill of Lading 已装船提单Open Account 开户Open Policy 未确定保险单Opening Rate 开盘汇率Order Bill of Lading 记名提单Order Check 指定人支票Ordinary Telegram 寻常电报Original 正本Outstanding 未付Overdraft 透支Over Valuation 估价过高Packing Credit 打包货款；包装信用证书Packing List 打包清单Parity 平价Partnership 合伙Par Value 面值Patent 专利权Payee 受款人Paye
15、r 付款人Petty Cash 零用现金；杂费Plain Telegram 明码电Pledge 质押；担保Position 头寸Posting 过帐Postal Money Order 邮局汇票Power of Attorney 委托书Price Ceiling 高价Price Floor 低价Principal 本金Priority 优先Procuration 代理背价Professional Charges 公费Proforma invoice 形式发票；估价单Promissory Note 期票Proof 证明；校对Pro Rate 按照比例Protest 拒付；拒绝证书；抗议书Quad
16、ruplicate 三副本；四份Quality Certificate 品质证明书Quota System 限制额Rate of exchange 汇率Received for Shipment B/L 备运提单Real Estate 不动产Red Clause 红条款Rediscount 重贴现Refunds and Rebates 回扣Register 登记簿Reimbursement 偿还；补偿Remittance 汇款Renewal 展期Requisition 请求单Retire (or take up) Bill 赎票Revenue 收入Revocable 可取消的Revolving
17、 Credit 循环信用证Safe Box 保管箱Salary 薪金Sales Contract 售货合约Screen 审核Secured Loan 抵押放款Securities 担保品Shipping Documents 货运单据Shipping Space 船位Shortage 短少Shut Out 退开Sight Draft 即期汇票Signature Card 印签卡Single Proprietorship 独资Slip 传票Sola 单张汇票（无副本的汇票）Special Endorsement 记名背书Statistics 统计Stock 股票Stock Exchange 证券交
18、易所Stock Holder 股东Stop Payment 止付Storage 栈租Sundry 杂项Surveyor 鉴定人Tariff 税则Telegraphic Address 电报挂号Telegraphic Transfer 电汇Tenor 汇票期限Terms 条件Through Bill of Lading 联运提单Tolerance 合理之伸缩 Transfer 转让Transferee 受让人Transferor 出让人Transshipment 转运；换船Travellers Check 旅行支票Trust Receipt 信托收据Turnover 周转数；营业额Unclean
19、 Bill of Lading 不洁提货单Uncollectible Account 坏帐Unconfirmed 未经确认的Underwriter 保险人；下书人Unit Price 单价Urgent Telegram 急电Usance Bill 远期汇票Usance Letter of Credit 远期信用证Validity 有效期限Voucher 传票；凭单Warehouse Receipt 栈单War Risks 战争险Warranties 特约条款Weight Certificate 重量证明书Withdrawal 提款；退票Writing-off Process 消除法Yard 码
20、（三英尺）Yield 收盘；出产经贸常用词缩写A.B.No Accept Bill Number 进口到单编号A/C Account 帐户AC. Acceptance 承兑Ad Advertisement 广告A/D After Date 发票后定期付款A.F.B. Air Freight Bill 航空提单Agt. Agent 代理商AM Amendment 修改书Amt. Amount 金额A/O Account of 进某户账A/P Authority to Purchase 委托购买证A.P. Account Payable 应付款Approx. Approximate 大约A.R.
21、Account Receivable 应收款Asst. Assistant 助理A/V According to Value 按值Bal. Balance 余额B/C Bill for Collection 托收票据B.D Bills discounted 贴现票据B/D Bank Draft 银行汇票B/E Bill of Exchange 汇票B/F Brought Forward 承前页BK Bank 银行Bkg. Banking 银行业务B/L Bill of Lading 提货单B.N. Bank Note 银行钞票B.O. Branch Office 分支行B/P or B.P.
22、Bill Purchased 买入光票B/S or B.S. Balance Sheet 余额表；资产负债表C.A. Credit Advice 收款报单C.A.D. Cash against document 付现交单Canc Cancel 取消C/B Clean Bill 光票C.B.D. Cash before delivery 付现后交货C.D. Collection and Delivery 托交C.C. Carbon Copy 打副本C.C. Chamber of Commerce 商会Cert. Certificate 证明书C&F Cost and Freight 运费在内C.
23、H. Clearing House 票据交换所C.I. Certificate of Insurance 保险单C&I Cost and Insurance 货价及保险C.I.F. Cost, Insurance and Freight 运费，保险费在内价C.I.F.C. Cost, Insurance, Freight and Commission 运费，保险费，佣金在内价C.I.F.E. Cost, Insurance, Freight and Exchange 运费，保险费，汇费在内价C.I.F.I. Cost, Insurance, Freight and Interest 运费，保险
24、费，利息在内价C.I.F.C.I. Cost, Insurance, Freight, Commission and Interest 运费，保险费，佣金，利息在 内价CK Check 支票CL Collection 托收CM Commission 佣金C/N Credit Note 收款通知c/o care of 转交C.O.D. Cash on Delivery 付款交货C/P Charter Party 租船契约C.P.A. Certified Public Accountant 会计师Cr. Credit 货方C/S Case or Cases 箱cts Cents 分C.W.O. C
25、ash with Order 凭票即付D/A Documents against Acceptance 承兑后交单D.A. Debit advice 付款报单D/D Demand Draft 即期汇票Dept Department 局，部Dise Discount 贴现；折扣DLT Day Letter Telegram 书信电D/N Debit Note 付款通知do ditto 同上D/O Delivery Order 交货单Doz. Dozen 打D/P Document against Payment 付款交单Dr. Debit 借方(60)d/c (60) days after si
26、ght 见票后（60）日内付款DV Dividends 股利EC Error Correction 错误更正Enc. or Encl. Enclosure 附件E.& O.E Errors and Omission Excepted 有差当查e.g. for instance 例如eq. equivalent 相等Etc. et cetera 等等Exp. Export 出口F.A.A. Free of All Average 全损赔偿F.A.S. Free Alongside Ship 船边交货价F.& D. Freight and Demurrage 运费及延装费F.D. Foreign
27、Department or Foreign Division 国外部F/O in favor of 抬头人F.O.B. Free on Board 船上交货价F.O.I. Free of Interest 免息F.O.R. Free of Real 火车上交货价F.O.T. Free of Truck 卡车上交货价F.P.A. Free of Particular Average 平安险F.X. Foreign Exchange 外汇G/N Guarantee of Notes 承诺保证H.O. Head Office 总行I/C Inward Collection 进口托收i.e. that
28、 is 就是Imp. Import 进口IN Interest 利息IOU I owe you 欠条Insp. Inspection 检验inst. Instant 本月份Insur. Insurance 保险Inv. Invoice 发票I/P Insurance Policy 保险单I/R Inward Remittance 汇入汇款J/A Joint Account 共同承做Kg. Kilogram 公斤L/A Letter of Authorization 授权书1bs. Pounds 磅L/C Letter of Credit 信用证L/H General Letter of Hyp
29、othecation 质押权利总股定书L/I Letter of Indemnity 赔偿保证书L.T. Long Ton 长吨（2240 磅）L/U Letter of Undertaking 承诺书Memo Memorandum 备忘录M.I. Marine Insurance 海险M/N Minimum 最低额M/T Mail Transfer 信汇M.T. or M/T Metric Ton 公吨N.B. Nota bene(=note well) 注意O/C Outward Collection 出口托收OD. Overdraft 透支O.P. Open Policy 预定报单O/R
30、 Outward Remittance 汇出汇款OZ. Ounce 英两；盎司P/A Procurement Authorization 采购授权书P.C. Percent 百分数（%）Pkg. Package 包裹Pd. Paid 已付Per Pro Per Procuration (by power of authority) 代理P.F. Pro Forma 预估P.&I. Protection and Indemnity 以外险P/N Promissory Note 期票；本票P.O.D. Pay on Delivery 发货付款P/O Payment Order 支付命令P.O.B.
31、 Post Office Box 邮政信箱P.S. Post Script 附言P.T.O. Please turn over 请阅反面Ref. Reference 摘由；参考RM Remittance 汇款R.O. Remittance Order 汇款委托书SD. Sundries 杂项S/D Sight Draft 见票后即付汇票SE. Securities 抵押品S.S. Steamship 轮船T.P.N.D. Theft, Pilferage and Non-delivery 盗窃及不能交货险T/R Trust Receipt 信托收据T/T Telegraphic Transfer 电汇W.A. With Particular Average 水渍险（单独海损照赔）
