对外贸易常用词汇

1对外贸易常用词汇(中、英文对照)1.商业科Aabovepar高于票面值absoluteadvantage绝对优势acceptance（l）承兑；承兑票据，（2）承诺acceptanceofbillofexchange汇票承兑；票据承兑acceptor承兑人accidentinsurance意外保险account（1）帐；账户，（2）科目，（3）客帐accountpayable应付帐款accountpayeeonly只限存入抬头人账户；只可转帐accountreceivable应收帐款accountant会计人员；会计主任；会计师accumulateddividend累积股息acid-testratio酸性测验比率activepartner参与管理合伙人；活跃合伙人adhoccommittee临时委员会；专责委员会administration行政advertising广告advertisingagency广告公司；广告代理商advertisingappeal广告诉求advertisingmedia广告媒介advicenote交货通知书agent代理人aidstotrade贸易辅助服务airfreight航空货运费airtransport航空运输airwaybill空运提货单；空运提单AllOrdinariesIndex所有普通股指数allocate分配allotment分配数allowance（l）折让，（2）津贴amalgamation合并AmericanChamberofCommerceinHongKong香港美国商会annualgeneralmeeting周年大会；年会annualreport年报ante-datedcheque倒填日期的支票arbitrator仲裁人ArticlesofAssociation组织章程AsianDevelopmentBank(ADB)亚洲发展银行asset资产association社团atpar按票面值auction拍卖authorizedcapital注册股本；法定股本auto-pay自动转帐支付automaticcredittransfer自动转帐收款automatictellermachine自动柜员机averageclause受保范围；损失条款2avoidablerisk可避免之风险Bbaddebt呆帐；坏帐balanceofpayments国际收支差额balanceoftrade国际贸易差额balancesheet资产负债表bankcredit银行信用bankdraft银行汇票bankinterestrate银行利率banknote钞票bankoverdraft银行透支bankservices银行服务BankingOrdinance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bearmarket熊市；淡市bearerbond息票债券；不记名债券bearercheque来人支票；不记名支票bearershare无记名股票belowpar低于票面值bestlendingrate最优惠贷款利率；最优惠利率bilateralarrangement双边协议billofexchange汇票billoflading提货单billpayable应付票据billreceivable应收票据bluechips蓝筹股boardofdirectors董事会；董事局bond债券bondedwarehouse公税仓bonus红利；花红bonusissue发行红股bonusshare红股；股票股息bookvalue账面值；账面成本brand牌子；品牌brandimage牌子形象；品牌形象brandloyalty对牌子忠诚brandname商标；品牌名称；牌子名称broker经纪brokeragefirm经纪行budget预算bulk-breaking分件bulk-buying大量购买bull看好股市者；好友bullmarket牛市；旺市burglaryinsurance盗窃保险businessenterprise企业机构businessentity企业个体businessorganization企业组织businessregistrationcertificate商业登记证businessreplyservice商业回邮服务Ccalloption买入期权callablebond可赎回债券called-upcapital已催缴股本capital资金；资本capitalemployed动用资金capitalexpenditure资本支3出capitalgearing资金借贷比率capitalgoods资本物品capitalintensive资本密集capitalmarket资本市场capitalreserve资本公积金；资金储备capitalization（1）资本化；利益资本化；（2）资本总额cargoinsurance货物保险；货运险carriageforward运费到付；货价不包括运费carriagepaid运费已付；货价包括运费carrier（1）运货工具，（2）承运商cashdiscount现金折扣cashdispenser现金提款机cashflow现金流转；现金流量cashondelivery(COD)交货付现cashsale现销cashwithorder订货付现cashierorder银行本票caveatemptor购者自慎certificateofincorporation公司注册证certificateoforigin产地来源证；来源证certificateofposting投寄邮件证明书chainstore连锁商店channelofdistribution分销途径；分销渠道chequeclearance支票交换ChineseGeneralChamberofCommerce,The香港中华总商会ChineseGold&SilverExchangeSociety,The金银业贸易场ChineseManufacturers'AssociationofHongKong,The香港中华厂商联合会circulatingasset流动资产circulatingcapital营运资金；周转资金；流动资本classifiedadvertising分类广告clearinghouse票据交换所co-operativesociety合作社co-partner合伙人codeofpractice操作守则coinsurance共负保险collateral抵押品collectcall接听人付费长途电话commercialpaper商业票据commission（1）佣金，（2）手续费commoditiesfuturesmarket商品期货市场commodity商品commodityexchange商品交易所；期货交易所commoncarrier（1）运输业，（2）承运商commonstock普通股communicationnetworks通讯网CompaniesOrdinance公司4条例CompaniesRegistry公司注册处comparativeadvantage比较优势compensatingbalance补偿性最低存款额competitiveadvertising竞争性广告confirmedletterofcredit保兑信用证；保兑信用状consequentialloss灾后损失；后果性损失；间接性损失consignment寄销consignmentnote托运通知书consularinvoice领事签证单；领事发票consumerbehaviour消费者行为ConsumerCouncil消费者委员会ConsumerCouncilOrdinance消费者委员会条例consumergoods消费品consumerloyalty消费者忠诚consumermarket消费者市场consumersurvey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contributedcapital缴入资本conveniencegoods便利品conveniencestore便利店；便利店铺convertiblebond可调换公司债券；可换债券convertiblepreferenceshare可转换优先股copyright版权corporation公司costandfreight(C&F)成本包括运费costofgoodssold销货成本cost,insuranceandfreight(CIF)货价、保险及运费；到岸价格courierservice速递服务coveredwarrant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creditcard信用卡creditinsurance信用保险；信贷保险creditnote贷项通知单；入帐通知书creditperiod赊帐期间creditpolicy信用政策；信贷政策creditsale赊售；赊销credittransfer贷项转帐creditunion储蓄互助社creditworthiness信贷可靠性creditor债权人crossedcheque划线支票cumdividend带息cumulativedividend累积股息cumulativepreferenceshare累积优先股5currentaccount（1）往来存款账户；活期存款账户，（2）往来帐currentasset流动资产currentliability流动负债currentratio流动比率customs海关customsduty关税Ddataprocessing数据处理datatransmission数据传输debenture债券debit（l）借方，（2）借项，（3）借记，（2）借入debitnote借项通知单；支帐通知书debtcapital债务资本；借入资本debtfinance外借资金debtfinancing举债；债务筹措；举债融资debtor债务人；债户deed契据；契约default违约；拖欠deferredasset递延资产deficit亏绌；赤字；亏损delcredereagent包销商；保付货价代理人deliverynote付货通知书；交运通知送货单demanddeposit活期存款departmentstore百货公司deposit存款deposit-takingcompany接受存款公司depositor存户depreciation(1)折旧，(2)损耗DesignCouncilofHongKong香港设计委员会devaluation贬值directdebit（1）直接支帐付款，（2）直接借记directdistribution直接分销；直接分配directmarketing直接行销directshipment直接装运disabilityinsurance伤残保险discount（1）折扣，（2）贴现discountallowed销货折扣discounthouse票据贴现所discountreceived购货折扣discountingbillofexchange票据贴现dishonour拒付dishonouredcheque退票；不兑现支票；拒付支票dissolution解散；解体distributionchannel分销途径distributor经销商；分销商diversification多元化；多样化；业务分散dividend股息dividendyield股息率divisionoflabour分工documentagainstacceptance承兑交单documentagainstpayment付款交单documentoftitle（1）业权；所有权，（2）业权文件documentaryb