1、 abandonment charge 背弃 费用absolute par of exchange 绝对 外汇 平价abritrage rate 套汇 汇率above par 超过 票面 价值acceptance commission 承兑 手续费acceptance fee 认付费acceptance for honor 参加 承兑acceptance house 期票 承兑行acceptor for honor 参加 承兑人accepting bank 承兑 银行accepting charge 承兑费accident beyond control 非人为 事故account payabl
2、e 应收帐，应付 未付帐account purchase 赊买account receivable 应收 帐款，应收 未收帐account sales 销货帐，销货 清单account of goods sold 销货 帐目account of receipts and payments 收支 帐目account year 会计 年度accounting statement 会计 报表accounting unit 会计 单位accrued expense 应计 费用accrued item 应计 项目accumulation of capital 资本 积累acknowledgement 回
3、单acknowledgement of orders 订单 确认act of God 天灾acting manager 代理 经理active demand 畅销actual cost 实际 成本actual liabilities 实际 负债actual price 实际价additional expense 追加 费用additional order 追加 订货additional premium 追加 保费adjustment of exchange rate 调整 汇价advalorem duty 从价税advance in price 涨价advance payment 预付款adv
4、ance price 增价advance sample 预样advance settlement of exchange 预交 外汇advance surrender ofexport exchange 预交 出口 外汇advice of arrival 到货 通知advice of charge 付款 通知书advice of shipment 货运 通知advice of drawing 支票 通知书advising bank (notifying bank) 通知 银行advertisement matter 广告 邮件advertising agency 广告社、广告 代理advert
5、ising expense 广告费advertising media 广告 媒体affiliated company 附属 公司，联盟 公司after charge 附加 费率after date 日后，发票后after sight 见票后 照付affidavit of export 出口 宣誓书A grade 甲级（货品）against all risks 保全险agency agreement 代理 协议agency contract 代理 契约agent service 代理 服务agreed upon 同意，商定agricultural products 农产品air-borne go
6、ods 空运 货物air freight 航空 运费air mail 航空 邮件air-mail service 航空 运寄air transportation insurance 空运 保险all risk 全险all round price 包括 一切 费用 价格all sorts of goods in stock 各种 货物 齐备allied company 联营 公司alongside delivery 船边 交货allowance on sales 销货 折口alter an agreement 变约amicable allowance 友好 让价amicable settleme
7、nt 友好 解决amount insured 保险 金额amount of exports 输出额amount of imports 输入额analysis certificate 化验 证书analysis report 化验 报告announcing removal 迁移 通知annual income 年收入annual interest 年息，年利annual production 年产量annual report 年报，决算书，年度 财务 报告anticipated buying 预期 购买applicant for the credit 信用证 申请人application fee
8、 申请费application for conversion 折换 申请书application for export permit 出口 许可证 申请书application for importof foreign goods 外货 进口 报单application for importation of controlled commodities 管制 货物 进口 申请书application for letter of credit 开发 信用证 申请书application fornegotiation of draftunder letter of credit 出口 押汇 申请书
9、application for outwardremittance for application for space 舱位 申请书application to passgoods through the custom 报关单apply by letter 通信 申请apply in person 亲自 申请apply for a position 申请 职位apply for information 探询 消息apply for remittance 托汇appointed store 指定 商店appreciation of money 货币 增值arbitrage of exchange
10、 套汇arbitration clause 仲裁 条款arbitration of exchange 汇兑率 裁定army supplies 军需品arrival at port 入港arrival notice 到达 通知articles made to order 订制品articles of luxury 奢侈品artificial flower 人造花as agreed (contracted) 按照 合同as per sample 与 样品 相同Asian-dollar market 亚洲 美元 市场ask the price of 询价assignment clause 转让 条款
11、assignment of policy 保险单 转让assistant manager 协理，副经理as soon as possible shipment 立即 送运at a discount 折扣at a premium 超过 票面 之 价值at a profit 获利，赚钱at sight 见票 即付，即期at the market 照 市价at par 平价auction price 拍卖价authority to purchase 购买 委托证authority to pay 委托 付款证average cost 平均 成本average tare 平均 皮重average uni
12、t cost 平均 单位 成本average unit price 平均 单价average weight 平均 重量award of bid 决标，定标B back to back credit export first 输出 为先 的 对开 信用证back to back L/C 对开 信用证back to back credit import first 输入 为先 的 对开 信用证back Valvation 倒起息bailee clause 受托人 条款balance of payment 收支 差额balance of trade 贸易 差额balance sheet 资产 负债表
13、balance sheet analysis 资产 负债俵 分析bale breaking 松包bank acceptance 银行 承兑bank balance 银行（存款）余额bank bill 银行票，纸币banks buying rate 银行 购买 汇率banks letter of credit 银行 信用证bank charges 银行 手续费bank commission 银行 佣金bank draft 银行 汇票bank holiday 银行 假日bank hours 银行 营业 时间bargain offer 减价 优待bargain sale 大减价barter arra
14、ngement 易货 协议barter system 易货 交易制basic price 底价be booked up 预定 一空be booked for 购票be engaged in export 作 出口bank notes 银行 兑换票，钞票Bank of China 中国 银行bank of commerce 商业 银行Bank of Communications 交通 银行Bank of International Settlements (BIS) 国际 清算 银行Bank of Taiwan 台湾 银行bank rate 银行 贴现率bank reference 银行 备咨b
15、ankers acceptance 银行 承兑，银行 信用证bankers credit 银行 承兑 汇票be held responsible for 应负 赔偿 责任be in default 不 履行（契约）be in demand 销路 好，有 需要be in vogue 流行 中be kept upright 保持 正立bear (short) 空头bear a loss 负担 损失bearish market 疲软 市场become ( or fall) due 期满bedrock price 最低价berth terms 定期船 条款best in quality 品质 最优be
16、st seller 畅销品，畅销书be out of vogue 不 流行beware of fire 小心 火烛B grade 乙级bid bond 投标 押金bid price 标价bid rate 买方 出价，投标bilateral clearing 双边 清算，记帐 协定bilateral trade 双边 贸易bilateral contract 双边 契约bill accompanied by document 跟单 汇票bill at sight 见票 即付bill for collection 托收 票据bill of exchange 汇票，押汇，国外 汇票bill of l
17、anding 货运 提单bill payable 应付帐bill purchased 出口 押汇bill receivable 应收帐bill unaccompanied by 光票bill undue 期票 未到bill with letter of credit 凭 信用证 汇票bill without letter of credit 无 信用证 汇票blank bill 空白 票据blank check 空白 支票blank endorsement 空白 背书blank order forms 空白 订单blue chip 上选 股票board of administration 董事
18、会board of directors 董事会board of supervisors 监事会bona fide 出于 善意bonded warehouse 保税 仓库bonded goods 保税货borrow money 借钱borrow money from (of) 由. 借钱bottom price 最低价boycott foreign goods 抵制 外货branch office 分公司breach a contract 违约，背约break an agreement 违约，背约break bulk 下货，卸货break even 不赚 不赔break even point 损
19、益 两平breat rate 破约 汇率breakage 破损brisk (active;lively) 生意 兴隆broker 经纪人brought down 移入 下页brought forward 承 上页bulk cargo 散货bulk sale 大宗卖bull market 上涨 行情business card 商业 名片business circles 商业圈business correspondence 商业 通信business English 商业 英语business expenses 营业 开销business hours 营业 时间business letters(c
20、ommercial letters) 商业 信函business-like 商业化 的business school 商业 学校business year 商业 年度buy at a bargain 买得 便宜buyers market 买方 市场buying agent 买方 代理人buying and selling on buying contract 买货 契约buying expenses 购买 费用buying price 买价buying power 购买力buying rate 买入 汇率by mutual consent 双方 同意by parcel post 包裹 运寄by
21、 the gross 整批by the hour 按 钟点by weight 按 重量C cable address (telegraphic address) 电报 挂号cable charge 电报费cable cofirmation 电报 确认书cable transfer 电汇calendar year 日历 年度call option 买入 期权，看涨 期权can afford to 买得起cancel (write off) 取消cancel an order 取消 订单capital account 资本 账户capital in trade 本钱capital market 资
22、本 市场carbon copy 副本card-board box 纸板箱care of (C/O) 转交cargo in bulk 散装货cargo insurence 货物险cargo vessel 货轮carrying charge 储存 费用carrying cost 储存 费用carriage forward 运费 由 收货人 支付carriage paid 运费 预付carton box 硬纸盒，纸箱cash against delivery 付款 交货cash against document 凭 单据 付款cash and carry 现金 出货cash before deliv
23、ery 付款 后 交货cash on arrival 货到 付现cash on delivery(C.O.D) 货到 付现cash price 现金 价格cash purchase 现金 购买cash receipts 现金 收入cash register 出纳机cash with order 订货 付款cashiers check 本票caution mark 小心 标志ceiling price 最高 价格Central Bank 中央 银行Central Trust of China 中央 信托局centralized purchasing 集中 采购certificate and li
24、st of measurement and/or weight 产量 证明书certificate for advancesurrender of export exchange 预交 出口 外汇 证明书certificate of analysis 化验 证明certificate of inspection 检验 合格 证明certificate of import license 进口 证明certificate of origin 原产地 证明书certificate of shipment 出口 证明书certificate of weight 重量 证明书C grade 丙级（指
25、货品）C.F. price 货价 及 运费 价格chain stores 连锁 商店chairman of board of directors 董事长chamber of commerce 商会charge for remittance 汇费charges paid 付讫 费用charge (a sum) to ones account 记 某人 帐charter by time 论时 收费charter by voyage 论 航次 收费chartered bank 指定 银行cheap clearance sale 清仓 贱卖cheap labor 便宜 劳力check, cheque
26、支票，核对check mark 核对 符号check payable to bearer 无记名 支票check to bearer 不记名 支票check to order 记名 支票checking account 支票 账户chemical works 化学 工厂CIF value 到岸 价格chief executive 董事长circular letter 传单circular letter of credit 循环 信用证civil commotion 内乱claim for damages 要求 赔偿 损失claim for proceeds 应得 价款 之 要求claim le
27、tter 赔偿 要求书classified advertisements 分类 广告clean bill 光票，清洁 汇票clean bill of lading 清洁 提单clean draft 光票，普通 汇票clean floating 清洁 浮动clear a port 出港clear a ship 卸货clearing house 票据 交换所clearance sale 清仓 大贱卖clerical error 记录 错误close an account 结帐close inspection 严格 检查closing quotation 收盘，收市 行情closing rate 收
28、盘 汇率closing time 下班 时间C.O.D; Cash on delivery 交货 收款code number 标号 数码code telegram 密电collated telegram 校对 电报collecting agent 代收人collecting bank 代收 银行collecting bill 收款 汇票collection charges 代收费collection expenses 收款 费用collection fees 收款费collection letter 收帐费collection of bills 代收 汇票combined offer 联合 报
29、价come into operation 开始 运作come into the market 进入 市场come into vogue 开始 流行comfirming bank 确认 银行commence business 开始 营业commercial abbreviations 商业 略字commercial agent 代理商commercial agreement 商业 合约commercial attache 商务 参事commercial bank 商业 银行commercial center 商业 中心commercial bill 商业 票据commercial credit
30、商业 信用，商业 信用证commercial correspondance 商业 通讯commercial documentaryletter of credit 跟单 信用证commercial letter of credit 商业 信用证commercial paper 商业 文件commercial profit 商业 利润commercial relations 商业 关系commission agent 代理商commission agency 代理 贸易commission business 委托 贸易commission broker 经纪人commission house 抽
31、佣 商行commission merchant 代理商commission sale 代售commodity price 商品 价格common carrier 运输业者comparative advantage 比较 利益competitive demands 竞争 需求competitive market 竞争 市场competitive price 公开 招标 价格compilation of statistics 编制 统计complaints and claims 抗议 并 索赔consecutive numbers 连号condition sale 有条件 销售conditiona
32、l endorsement 有条件 背书conditional acceptance 有条件 认付conditional sales contract 有条件 售货 契约conference freight rate 协议 运费coference tariff 公会 议决 运费表confirmed letter of credit 保兑 信用证confirmation of order 订货 承诺书confirmatory sample 确认 样本confirming bank 确认 银行considerable orders 大量 订货consigned goods 寄售品consignme
33、nt note 寄售 通知书constructive total loss 推定 全损consulate invoice 领事 签证 发票consular fee 领事 签证费consular invoice 领事 发票consumer demand 消费者 要求，需求consumer goods 消费品consumer market 消费者 市场container service 货柜 运输contract for future delivery 订 期货contract for purchase 承买contract goods 契约 货品contract of sale 卖契contro
34、l of foreign exchange 外汇 管制conversion rate 折合率conversion table 换算表convertable currency 自由 兑换 货币Co-operative Bank of Taiwan 台湾 合作 金库copy of draft 汇票 誊本corner the market 垄断 市场correspondent bank 往来 银行corrugated paper box 瓦楞 纸盒cost and freight 货价 加 运费cost insurance and freight 货价，运费 加 保险cost, insurance,
35、freightand commission cost 到岸 价格 加 佣金（包括 保险 和 运费）cost insurance,freightcommission and interest 到岸 价格 加 佣金 和 利息cost, insurance, freight and exchange 到岸 价格 加 兑换费cost control 成本 管制cost free 免费 奉送cost of goods sold 销货 成本cost of labor 劳工 成本cost of living 生活费cost of living index 生活 指数cost of material 原料 成
36、本cost of maintenance 维持费cost of manufacture 制造 成本cost of marketing 销货 成本cost of operation 作业 成本cost of production 生产 成本cost of reproduction 复制 成本cost of sales 销售 成本cost of transfer 转移 费用cost of transportation 运费counterfeit note(bill) 伪钞counterfeit trade-marks 伪商标counter L/C 对开 信用证country of origin 原
37、产地cover note 担保书cover letter 附信craft, etc. clause 驳船 等 条款credit analysis 信用 分析credit card 信用卡credit information 信用 报告credit inquiry 信用 调查credit note 付款票credit sale 赊卖credit side 贷方cross out (off) 注销，取消cross rate 套汇 汇率，套价cubic foot 立方尺cubic inch 立方寸cubic meter 立方 公尺cubic yard 立方码cubic measure 容积，体积cu
38、rrency areas 货币 区域current information 现行 消息current price 时价current price on market 行市，市场价current rate 现价，当日 汇率current year 本年度custom made 定制customs barrier 关卡customs broker 报关行customs clearing charges 报关费customs duties 关税customs entry 海关 手续customs invoice 海关 发票customs warehouse 海关 仓库customary discou
39、nt 常例 折扣customers account 客户 帐目cut down ones expenditures 节省 开支cut down the price 减价 D daily expenses 每日费用daily interest 每日利息daily necessities 日用品daily pay 日给工资daily reports 日报damaged goods 毁坏物品dangerous goods 危险货物date due 到期日date of contract 签约日期date of delivery 发货日date of draft 发票日期day of maturity
40、 到期日dead weight cargo 重量物品deadweight ton 重量吨deadweight tonnage 载重吨位deal on credit 赊帐买卖商人debit note 账单debit side 借方debit and credit 借贷decimal fraction 小数decimal point 小数点deck cargo 甲板货物deck rate 甲板运费率declare at the customs 报关declaration 申报declaration for exportation 出口报关单declaration for importation 进
41、口报关单decreasing cost 递减成本deduct money 扣钱deferred payment 延期付款delay in payment 延期支付delay shipment 延期装船del credere 买主资力保证费del credere agents 保证买主资力的代理商decline an order 谢绝订货deliver the goods 交货，送货delivery order 提货单demand bill 即期汇票demand draft 即期汇票demand price 需求价格deposit account 存款账户deposit at bank 银行存款
42、deposit certificate 银行存款单depressed market 市面清淡deputy manager 副经理description of goods 货物摘要design of products 产品设计design paper 图案纸despatch money 快递费detained goods 扣留货物developed countries 发达国家development bank 开发银行development cost 开发成本development expenses 发展费用direct mail advertising 直接邮寄广告direct price 直
43、接价格direct quotation 直接报价direct sales 直接出售direct trade 直接贸易director board 董事会directory of importersand exporters 贸易商名录dirty bill of lading 有债务提单discharging expenses 卸货费用discount a bill 扣减期票discount rate 贴现率dishonor check 不兑现支票dishonored bill 退票district bank 区域银行divisible L/C 可分割信用证division of labour
44、分工division of work 分工document against acceptance 承兑交单document against payment 付款交单document of shipping 装货单据documentary acceptance bill 承兑汇票documentary bill(draft) 押汇，跟单汇票documentary credit 押汇信用证dollar countries 美元国家dollar loan 美金借款dollar shortage 美金缺乏domestic bill 国内汇票domestic communication 国内交通dome
45、stic economy 国内经济domestic letter of credit 国内信用证domestic market 国内市场domestic products 国货domestic telegrams 国内电报do not drop 不可抛落do not turn over 不可倒置Dow Jones average 道琼指数down payment 分期付款之订金draft for remittance 汇票draft on demand 即期汇票draft or note payable to bearer 凭票即付draw a bill 出票draw up a contrac
46、t 拟合同dual-use packaging 双重用途的包装due date 到期日dull market 市面冷淡dull sale 滞销duplicate 副本，复本duplicate copy 副本duplicate invoice 副联duplicate of draft 汇票复本duplicate sample 复样dutiable goods 应完税货品duty free 免税duty free goods 免税商品duty paid 关税已付duty paid terms 通过海关后交货条件duty unpaid 关税未付E earning power 回收获利率economi
47、c growth 经济成长economic policy 经济政策economic take-off 经济起飞eight-hour system of labour 八小时工作制elastic demand 弹性需求electric appliances shop 电器行electric power cost 电力成本electronic computer 计算机，计算器electronic transfer 电汇embargo on the export of gold 禁止黄金出口empty forms 空白表endorsed in blank 空白背书endorsement in bla
48、nk 无记名签批endorsement to order 指派式背书enter into an agreement 订约enter into(make) an entrance fee 会费，入场费equlibrium;balancing 平衡equilibrium price 平衡价格establish a business 创业estimated cost 预算费用estimated market value 估计市价estimated revenue 岁入预算estimated statement 估计表European Common Market 欧洲共同市场exact interes
49、t 抽息exact quantity 确数examine goods 验货ex bond 关仓交货价exchange bank 汇兑银行exchange clause 汇兑条款exchange control 汇兑管制exchange fluctuations 汇兑变动exchange fund 汇兑资金exchange of commodity 货品交易exchange rate 汇率ex dock 码头交货价execute an order 接受订货execute ones promises 履行契约exempt from taxation 免税ex factory 工厂交货价ex lighter 驳船交货ex mill 工厂交货价ex pier (wharf) 码头交货价expiration notice 到期通知书expiring date 到期日expiry date 有效期限ex plane （空运）飞机上交货价ex plantation 农场交货export agent 出口代理商export bill 出口汇票export for collection a/c 托收出口汇票科目export bill of lading 出口提货单export credit insurance 出口信用保险export declaration
