1、国际结算专业术语GGeneral AverageLoss which is the result of a sacrifice voluntarily made or an expense incurred； for the sole purpose of saving a ship and its cargo in face of a common danger （eg jettison of cargo to lighten a ship in distress） The loss is borne proportionately by ship and cargo owners acco
2、rding to their respective interests in the voyageGross WeightThe weight of the merchandise in its shipping form， ie including all its packagingIICC 322Uniform Rules for CollectionsICC 323Standard Forms for Issuing Documentary CreditsICC 420Guide to the Prevention of International Trade FraudICC 460I
3、ncoterms 1990 Explains the 13 standard IncotermsICC 500Uniform Customs and Practice for Documentary Credits （1993 revision） replaced the previous ICC 400 as from 1 January 1994ICC 522Uniform Customs and Practice for Documentary Credits （1995 revision） replaced the previous ICC 322 as from 1 January
4、1996Import LicenseA permit issued by the importing countryS authorities in respect of goods subject to import licensing restrictionsIncotermsShipping Terms - see Introduction to International TradeIndemnityAlso known as Letter of Guarantee （L/G） ， it is an undertaking given in respect of discrepanci
5、es in documents presented under a credit The beneficiary who issues the indemnity is primarily liable to repay funds received from the negotiating bank in settlement under the credit， if the negotiating bank cannot obtain reimbursement from the issuing bank as a result of documents being rejected by
6、 the applicantInherent ViceThe propensity of a commodity to self-destruction which gives rise to a high insurance risk， therefore cover is given only after payment of an additional premium （eg fruit rots， coal-dust spontaneously ignites） International Chamber of Commerce （ICC）The international body
7、which promotes and facilitates world trade， and which codifies world trade practices in various publications - see ICC Rules?under Introduction to International TradeIrrevocable CreditConstitutes a definite undertaking of the issuing bank and the confirming bank， if any， to honour the credit provide
8、d the terms of the credit are observed It may be advised to the beneficiary without engagement by the advising bank， and cannot be amended or cancelled unless the issuing bank， the confirming bank and the beneficiary agreeIssuing BankThe bank that opens a documentary credit at the request of its cus
9、tomer， the applicantLetter of Credit （L/C）American term for documentary credit In the United States， the terms D/C can often be confused for documentary collectionLetter of HypothecationA promise to hold goods as security taken from customers who are granted loans against goods imported on a collect
10、ion basisLoan Against Imports （LAI）Loans granted to import customers for payment of billsMaster CreditIn back-to-back operations， the original export credit against which the second credit is openedMaturityDue date of payment of a usance bill or promissory noteNNegotiable/Non-NegotiableUsually used
11、with regard to Bills of Lading： a negotiable B/L is a valid document of title， while a non-negotiable B/L is not - the beneficiary of a DC （the exporter） may send the importer a non-negotiable B/L for informationNegotiationPurchase of drafts under a documentary credit which the issuing bank has unde
12、rtaken to payNet WeightThe weight of the merchandise before any packagingNon-DC BillsBills not drawn under DC ie sent on a collection basis （D/P or D/A） In common usage we distinguish between Non DC bills which are financed collections and DCs which are non-financedNon-Financed BillsBills sent on co
13、llection in which the remitting branch has no financial interestNotingThe first stage in protest of a dishonoured bill： if instructed to protest for non-payment/non- acceptance， the collecting bank must send the bill to a notary public who will represent it to the drawee on the same day it was refus
14、ed， or the next business day If the drawee still refuses the bill the notary public notes on the bill： the amount of his charges， the date and his initials The reason for refusal is shown on a note attached to the bill The bill is then protested - see ProtestOOpenerSee ApplicantOpening BankSee Issui
15、ng BankOrder （To）The phrase To Order is sometimes shown on Bills of Lading against consignee： this means that the Bill of Lading must be endorsed in blank by the shipper （ie not to any particular named party which makes it bearer document and it becomes transferable by delivery ）Packing CreditA loan
16、 given to the beneficiary by the bank to enable him to purchase raw materials The beneficiary is usually requested to deposit the DC with the bank as securityPast DueBill or loan that has not been paid on the maturity date/due datePaying BankThe bank that makes payment to the beneficiary of a paymen
17、t DC after presentation to it of documents stipulated in the DCPerils of the SeasThey are accidents or casualties of the sea The ordinary actions of the winds and waves are not included Heavy or tempestuous weather on a voyage is of sufficient violence to constitute a peril of the seaPower of Attorn
18、eyAuthority given to one party to act for anotherPresentationAct of requesting the importer抯 payment/acceptance of an import bill - See Handling Import CollectionsPresenting BankThe bank that requests payment of a collection bill - may be the Collecting Bank or its nominated branch or local correspo
19、ndent， which is better placed to contact the importerPrincipalThe exporter in collection transactions， being the initiator of the transaction， whose instructions are followed at all stages （may be used to refer to any customer who initiates a transaction eg the opener of a DC） Promissory NoteA signe
20、d statement containing a written promise to pay a stated sum to specified person at a specified date or on demandProtestThe formal representation of a dishonoured bill of exchange： the bill is presented by a notary public to the drawee - if refused again， it is noted?- see noting The notary public t
21、hen issues a formal protest， an official certificate that the bill has been refused： the drawer can use this certificate to sue the drawee in courtRRecourseThe right to claim a refund from another party which has handled a bill at an earlier stageRed Clause CreditA credit with a clause which authori
22、ses the advising bank to make an advance payment to the beneficiary - see special DCsReimbursing BankThe bank nominated by the DC issuing bank that will pay the value of the DC to the negotiating/paying bankRemitting BankThe exporters bank in collection transactions， which remits the bill to the col
23、lecting bankThe exporters bank in DC transactions， which dispatches the documents to the issuing bankRetirementThe act of paying or settling an outstanding bill or import loan； ie payment by the importer to the BankRevocable CreditOne that may be amended or cancelled without notice to the beneficiar
24、yRevolving CreditA credit automatically reinstated after each drawing or upon receipt of authorisation from DC issuing bank， with limits as to the duration of the facility and as to the （cumulative or non-cumulative） amount involved for each drawing - see Special DCsScheduleThe Remitting/Negotiating
25、 Banks letter covering a bill sent to the Collecting/Issuing Bank， which lists the documents attached and gives collection and/or payment instructionsSelf-LiquidatingA transaction is said to be self-liquidating when there is a known source of funds available for its settlement on due dateShipment Da
26、teThe date inserted on the bills of lading evidencing goods received on board is regarded for documentary credit purposes as being the date of shipmentShipperSee consignorShipping Guarantee （SG）Guarantees of this nature are required to enable customers to obtain goods before the arrival of the docum
27、ents of title， and are issued to the shipping companies by the Bank against an undertaking to forward the bills of lading when they are received The Bank normally take 100% cash margin against the value of the goods if the customer does not have T/R facilityShipping TermsSee IncotermsSightA bill pay
28、able at sight is payable on presentation to the drawee ie on demandSnagsIrregular bills； import and exportStandby CreditThis may be established as security for facilities granted at another branch or bank， usually to a subsidiary of the DC applicant - see Special DCsStatus ReportProduced by a banks
29、TCI department or a credit information bureau， giving details of the creditworthiness and business background of traders and manufacturersSubstitutionThe act whereby the prime beneficiary substitutes his own documents ie invoices and drafts， in back-to-back and transferable credit operations prior t
30、o negotiation of the master creditsScheduleThe Remitting/Negotiating Banks letter covering a bill sent to the Collecting/Issuing Bank， which lists the documents attached and gives collection and/or payment instructionsSelf-LiquidatingA transaction is said to be self-liquidating when there is a known
31、 source of funds available for its settlement on due dateShipment DateThe date inserted on the bills of lading evidencing goods received on board is regarded for documentary credit purposes as being the date of shipmentShipperSee consignorShipping Guarantee （SG）Guarantees of this nature are required
32、 to enable customers to obtain goods before the arrival of the documents of title， and are issued to the shipping companies by the Bank against an undertaking to forward the bills of lading when they are received The Bank normally take 100% cash margin against the value of the goods if the customer
33、does not have T/R facilityShipping TermsSee IncotermsSightA bill payable at sight is payable on presentation to the drawee ie on demandSnagsIrregular bills； import and exportStandby CreditThis may be established as security for facilities granted at another branch or bank， usually to a subsidiary of
34、 the DC applicant - see Special DCsStatus ReportProduced by a banks TCI department or a credit information bureau， giving details of the creditworthiness and business background of traders and manufacturersSubstitutionThe act whereby the prime beneficiary substitutes his own documents ie invoices an
35、d drafts， in back-to-back and transferable credit operations prior to negotiation of the master creditsTenorTerm or Period of credit granted by the drawer See Usance BillTracerSee ChaserTrade and Credit Information （TCI）A bank department that prepares and distributes status reports on its own custom
36、ers， and maintains records of traders and manufacturers with whom its customers dealTransferable CreditPermits the beneficiary to transfer all or some of the rights and obligations under the credit to a second beneficiary or beneficiaries - see Special DCsTransfereeA party （2nd beneficiary） to whom
37、a transferable credit is transferred in whole or in partTransferorA party （1st beneficiary） at whose request a transferable credit is transferred to a second beneficiary in whole or in partUniform Customs and Practice for DCsSee ICC 500Uniform Rules for CollectionsSee ICC 522Usance BillA Bill of Exc
38、hange which allows the drawee a term or period of credit （this period is also called usance） The term is usually stated in days （eg 30 days） or months and starts either from the date of the bill （eg 30 days date） or from the date of bill of lading， or from sight by the drawee （eg 30 days sight） whic
39、h in practice means from the date of acceptanceAn essential feature of acceptance credits and D/A collectionsWWaiveTo relinquish a right： used in collections with BC charges and/or interest to be collected from the drawee： these can be waived in certain circumstances as set out in ICC 5221.The price
40、 of vegetables and fruits fluctuates according to the season.蔬菜和水果的价格随季节而波动。重点词语：fluctuate v.波动，涨落，起伏 商务 英语 口语商务用语：fluctuating prices 波动的价格2.Thats an interesting idea, and well certainly follow it up.那是一个有意义的想法，我们一定要进一步予以研究。重点词语：follow v.跟随，遵循，从事 了解 n.追随商务用语：follow-up 细节落实;接连要做的事follow-on 随后发生的事情;继任
41、者as follows 如下 商务英语 口语The results are as follows. 结果如下3.Price increases forecast inflation.物价上涨预示着通货膨胀。重点词语：forecast n./v. 预测，预报商务用语：business forecast 企业预测cash forecast 现金预测mathematical forecast 数值预报quantitative forecast 数量预测4.He has been charged with tax fraud.他被指控逃税。重点词语：fraud n.欺诈行为 骗子 假货商务用语：cre
42、dit fraud 信用欺诈non-management fraud 非管理人员舞弊5.He freelanced pieces to a magazine publisher.他为一位杂志出版社自由撰稿。1.The project was abandoned for want of funds.这个计划因为缺少资金而作罢。重点词语：fund n.资金，基金 钱，现款 v.支助，投资商务用语：a fund of information 很多资料a relief fund 救济基金a pension fund 退休基金public welfare fund 公益金2.Theres no futu
43、re in trying to sell furs in a hot country.在气候炎热的国家里做皮货生意是不会有前途的。重点词语：future n.未来，将来，前途，远景 adj.未来的，将来的商务用语：a business with no future 无前景的工厂3.There are wide gaps in my knowledge of business.我的商务知识很缺乏。重点词语：gap n.缺口，差距，隔阂商务用语：a gap between revenue and spending 收入和消费之间的差距the budget gap 预算困难credibility g
44、ap 信用差距(指政府领导人的言行不一)the gap between imports and exports 进出口 的差额4.We must go over the accounts carefully before we settle them.在结账之前，我们必须仔细查阅账目。重点词语：go v.趋于，达到;求助于;出产;被卖掉 n.去，进行商务用语：go belly up 彻底经济破产go bust 经受财政崩溃going cheap 卖得便宜go for a job 求职 5.What is the going price of farmland in Japan?日本的农田时价是
45、多少?重点词语：going n.离去 工作情况 pl.行为 adj.进行中的 流行的 现存的商务用语：a going concern 营业中的商行a going business 事业发达;开业的商店the going prices 时价the going rate 现行率 1.Excuse me. Are you Susan Davis from Western Electronics?对不起，你是来自西方电子公司的苏姗。戴卫斯吗？2.Yes, I am. And you must be Mr. Takeshita.是的，我就是，你一定是竹下先生吧。3.Pardon me. Are you
46、Ralph Meyers from National Fixtures？对不起，请问你是从国家装置公司来的雷夫。梅耶史先生吗?4.I“m Dennis. I am here to meet you today.我是丹尼斯，今天我到这里来接你。5.I“m Donald. We met the last time you visited Taiwan.我是唐纳德，上次你来台湾时我们见过面。6.I“m Edwin. I“ll show you to your hotel.我是爱德温，我带你去旅馆。7.How was your flight? Was it comfortable?你坐的班机怎么样？还
47、舒服吗？8.It was quite good. But it was awfully long.班机很好，就是时间太长了。9.Did you have a good flight?你旅途愉快吗？10.Not really, I“m afraid. We were delayed taking off,and we encountered a lot of bad weather.不太好，我们起飞延误了，还遭遇了恶劣的气候。11.How was your flight?你的航班怎样？12.Did you get any sleep on the plane?你在飞机上睡觉了吗？13.Mr. W
48、agner, do you have a hotel reservation?华格纳先生，你预订过旅馆吗？14.No, I don“t. Will it be a problem？不，我没有，会有困难吗？15.I don“t think so. I know several convenient hotels. Let me make some calls.我认为没有，我知道有几家便利旅馆，让我打几个电话。16.I“ve made a reservation at the hotel you used last time.我已预订了你上次住过的旅馆。17.We“ve booked a West
49、ern-style room for you.我们已为你订了一间西式的房间。18.Let“s go to the station to get a train into town.我们到火车站去乘车进城。19.Does it take long to get into Taibei from here?从此地去台北要很久吗？20.It“s about an hour.大概要一个小时。21.We“ll get a taxi from the station.我们到火车站乘出租车。22.There“s a shuttle bus we can use.我们可搭乘机场班车。23.I“ve brought my car, so I can drive you to your hotel.我开车来的，所以我开车送你到旅馆。24.You must be hungry. Shall we get something to eat?你一定饿了，我们吃点东西好吗？25.That sounds good. Let
