银行英语：
出口信贷 export credit
出口津贴 export subsidy
商品倾销 dumping
外汇倾销 exchange dumping
优惠关税 special preferences
保税仓库 bonded warehouse
贸易顺差 favorable balance of trade
贸易逆差 unfavorable balance of trade
进口配额制 import quotas
自由贸易区 free trade zone
对外贸易值 value of foreign trade
国际贸易值 value of international trade
普遍优惠制 generalized system of preferences-GSP
最惠国待遇 most-favored nation treatment-MFNT
-------------------价格条件----------------------
价格术语trade term (price term)
运费freight
单价 price 码头费warfare
总值 total value 卸货费landing charges
金额 amount 关税customs duty
净价 net price 印花税stamp duty
含佣价price including commission 港口税port dues
回佣return commission 装运港port of shipment
折扣discount, allowance 卸货港port of discharge
批发价 wholesale price 目的港port of destination
零售价 retail price 进口许口证import license
现货价格spot price 出口许口证export license
期货价格forward price
现行价格（时价）current price prevailing price
国际市场价格 world (International)Market price
离岸价（船上交货价）FOB-free on board
成本加运费价（离岸加运费价） C&F-cost and freight
到岸价（成本加运费、保险费价）CIF-cost, insurance and freight
--------------------交货条件----------------------
交货delivery 轮船steamship(缩写S.S)
装运、装船shipment 租船charter (the chartered ship) 交货时间 time of delivery 定程租船voyage charter; 装运期限time of shipment 定期租船time charter 托运人（一般指出口商）shipper, consignor
收货人consignee
班轮regular shipping liner 驳船lighter
舱位shipping space 油轮tanker
报关clearance of goods 陆运收据cargo receipt
提货to take delivery of goods
空运提单airway bill 正本提单original B\L
选择港（任意港）optional port
选港费optional charges
选港费由买方负担 optional charges to be borne by the Buyers 或 optional charges for Buyers account
一月份装船 shipment during January 或 January shipment
一月底装船 shipment not later than Jan.31st.或shipment on or before Jan.31st. 一/二月份装船 shipment during Jan./Feb.或 Jan./Feb. shipment
在......(时间）分两批装船 shipment during....in two lots
在......(时间）平均分两批装船 shipment during....in two equal lots
分三个月装运 in three monthly shipments
分三个月，每月平均装运 in three equal monthly shipments
立即装运 immediate shipments
即期装运 prompt shipments
收到信用证后30天内装运 shipments within 30 days after receipt of L/C
允许分批装船 partial shipment not allowed partial shipment not permitted
partial shipment not unacceptable
---------------交易磋商、合同签订-----------------
订单 indent 订货；订购 book; booking
电复 cable reply 实盘 firm offer
递盘 bid; bidding 递实盘 bid firm
还盘 counter offer 发盘（发价) offer
发实盘 offer firm 询盘（询价） inquiry; enquiry
---------------交易磋商、合同签订-----------------
指示性价格 price indication
速复 reply immediately
参考价 reference price
习惯做法 usual practice
交易磋商 business negotiation
不受约束 without engagement
业务洽谈 business discussion
限**复 subject to reply **
限* *复到 subject to reply reaching here **
有效期限 time of validity
有效至**: valid till **
购货合同 purchase contract 销售合同 sales contract
购货确认书 purchase confirmation
销售确认书 sales confirmation
一般交易条件 general terms and conditions
以未售出为准 subject to prior sale
需经卖方确认 subject to sellers confirmation
需经我方最后确认 subject to our final confirmation
------------------贸易方式------------------------
INT (拍卖auction) 寄售consignment
招标invitation of tender
投标submission of tender
一般代理人agent 总代理人general agent
代理协议agency agreement
累计佣金accumulative commission
补偿贸易compensation trade
（或抵偿贸易）compensating/compensatory trade
（又叫：往返贸易） counter trade
来料加工processing on giving materials
来料装配assembling on provided parts
独家经营/专营权exclusive right
独家经营/包销/代理协议exclusivity agreement
独家代理 sole agency; sole agent; exclusive agency;
exclusive agent
-------------------品质条件-----------------------
品质 quality 原样 original sample
规格 specifications 复样 duplicate sample
说明 description 对等样品 counter sample
标准 standard type 参考样品 reference sample
商品目录 catalogue 封样 sealed sample
宣传小册 pamphlet 公差 tolerance
货号 article No. 花色（搭配） assortment
样品 sample 5% 增减 5% plus or minus
代表性样品 representative sample
大路货（良好平均品质）fair average quality
--------------------商检仲裁-----------------------
索赔 claim 争议disputes
罚金条款 penalty 仲裁arbitration
不可抗力 force Majeure 仲裁庭arbitral tribunal
产地证明书certificate of origin
品质检验证书 inspection certificate of quality
重量检验证书 inspection certificate of weight (quantity)
**商品检验局 **commodity inspection bureau (*.C.I.B)
品质、重量检验证书 inspection certificate
---------------------数量条件-----------------------
个数 number 净重 net weight
容积 capacity 毛作净 gross for net
体积 volume 皮重 tare
毛重 gross weight
溢短装条款 more or less clause
-----------------------外 汇-------------------------
外汇 foreign exchange 法定贬值 devaluation
外币 foreign currency 法定升值 revaluation
汇率 rate of exchange 浮动汇率floating rate
国际收支 balance of payments 硬通货 hard currency
直接标价 direct quotation 软通货 soft currency
间接标价 indirect quotation 金平价 gold standard
买入汇率 buying rate 通货膨胀 inflation
卖出汇率 selling rate 固定汇率 fixed rate
金本位制度 gold standard 黄金输送点 gold points
铸币平价 mint par 纸币制度 paper money system
国际货币基金 international monetary fund
黄金外汇储备 gold and foreign exchange reserve
汇率波动的官定上下限 official upper and lower limits of fluctuation
银行交易
bank book/pass book存折 open an account开户earn interest赚取利息 savings account储蓄存款帐户current account活期存款帐户 check/cheque account支票帐户deposit account定期存款帐户 annual interest rate年利率monthly savings account按月计息帐户 daily interest account按天计息帐户instant account速成户头 service charge服务费/手续费signature card签名卡 draw/withdraw提款 order check/cheque记名支票 rubber check/cheque空头支票blank check/cheque空白支票 exchange rate汇率denomination=face value面额 four in hundred四张一百元面额give the money in fives/tens换成五元或十元面额bill钞票 change零钱cash现金 password/code密码amount in figures小写金额 amount in words大写金额credit card信用卡 the balance of your bank account帐户余额 traveler’s check/cheque旅行支票 coin硬币penny便士 nickel（美、加）的五分硬币dime（美、加）的十分硬币 unit 货币单位value/worth面值 ounce盎司1/16磅commercial/merchant bank商业银行 full refund全额偿还extension延期 overdraw/overdraft透支rebate回扣 payday发薪日pay slip/envelop薪水单 mortgage抵押expense account公款支付帐户a princely sum(an excessive amount)巨款apply for/grant a loan申请/批准贷款debt债务 collateral担保物fill out/in填写 cheque book/checkbook支票簿loan贷款 joint account联名帐户by installment分期付款 cashier收银员teller银行职员 statement对帐单money order汇票 accountant会计 A.T.M自动取款机
（M0）money in circulation 流通中的现金
（M1） narrow money 狭义货币
（M2） broad money 广义货币
a minimum living standard system 最低生活保障系统
Account 帐户
Accounting equation 会计等式
Accounting system 会计系统
All Risks 一切险
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Articulation 勾稽关系
Assets 资产
Audit 审计
bad account 坏帐
Balance sheet 资产负债表
bear market 熊市
blank endorsed 空白背书
Bookkeeping 簿记
bull market 牛市
Business entity 企业个体
Capital stock 股本
cargo receipt 承运货物收据
Cash flow prospects 现金流量预测
catalogue 商品目录
Certificate in Internal Auditing内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant 注册会计师
China Securities Regulatory Commission 中国证监会
China's "Big Four" commercial banks中国四大商业银行
close-ended fund 封闭式基金
commission 佣金
consignee 收货人
Corporation 公司
Cost accounting 成本会计
cost and freight CFR 成本加运费价格
cost insurance and freight CIF 成本加运保费
Cost principle 成本原则
Creditor 债权人
cut a melon 分红
dead account 呆帐
Deflation 通货紧缩
delivery 交货
Disclosure 批露
dividend，bonus stock 股息，红利
downturn 低迷时期
endorsed 背书
enforce stockholding system 实行股份制
Expenses 费用
export department 出口部
External users 外部使用者
F.P.A.(Free from Particular Average) 平安险
F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋险
face value 面值
fees－for－tax reform 费改税
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial activities 筹资活动
Financial forecast 财务预测
Financial statement 财务报表
foreign exchange reserves 外汇储备
futures market 期货市场
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
genetically－modified products 基因改良产品
Going-concern assumption 持续经营假设
Government Accounting Office govern会计办公室
Hook Damage 钩损险
import department 进口部
Income statement 损益表
income tax 所得税
indicative price 参考价格
Inflation 通货膨涨
Inquiry 询盘
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Investing activities 投资活动
knowledge-based economy 知识经济
labor-intensive economy 劳动密集型经济
Liabilities 负债
Management accounting 管理会计
marine bills of lading 海运提单
national bonds 国债
nationalize；nationalization 国有化
Negative cash flow 负现金流量
non-performing loan 不良贷款
non-work income 非劳动收入
notify 被通知人
open-ended fund 开放式基金
Operating activities 经营活动
order 订货
outstanding of deposits 存款余额
Owner's equity 所有者权益
partial shipment 分批装运
Partnership 合伙企业
Positive cash flow 正现金流量
press conference 记者招待会
price list 价目表
privatize；privatization 私有化
proactive fiscal measures 积极的财政政策
promote independent decision－making by state－owned enterprises提高企业自主权 public relations department公关部
publicly owned economy 公有经济
recession 衰退时期
rectify the market order 整顿市场秩序
reduce state's stake in listed companies 国有股减持
restraint of trade 贸易管制
Retained earning 留存利润
Return of investment 投资回报
Return on investment 投资报酬
Revenue 收入
Risk of Intermixture and Contamination 混杂、玷污险
Risk of Leakage 渗漏险
Risk of odor 串味险
Risk of Rust 锈蚀险
sales terms and conditions销售条件
Securities and Exchange Commission 证券交易委员会
shareholding system; joint-stock system 股份制
shipping order 托运单
Shortage Risk 短缺险
Sole proprietorship 独资企业
Solvency 清偿能力
specification 规格
Stable-dollar assumption 稳定货币假设
state stock reduction 国有股减持
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
steady monetary policies 稳健的货币政策
Stockholders 股东
Stockholders' equity 股东权益
strengthen the government's macro - regulatory functions 加强政府宏观调控作用 Strikes Risk 罢工险
T.P.N.D.( Theft, Pilferage & Non-delivery) 偷窃提货不着险
Tax accounting 税务会计
technology-intensive economy 技术密集型经济
the Dow Jones industrial average 道琼斯工业平均指数
the first majority shareholder 第一大股东
the Hen Sheng index 恒生指数
thin trade 交易薄弱
to become the majority shareholder/to take a controlling stake 控股
to expand domestic demand 扩大内需
value-added tax 增值税
W.A./W.P.A(With Average or With Particular Average) 水渍险
War Risk 战争险
Window dressing 门面粉饰
year-on-year 与去年同期数字相比的
bull market: 牛市， 多头市场
bear market :熊市， 空头市场
股息，红利 dividend or bonus stock
国民生产总值 GNP (Gross National Product)
人均国民生产总值 per capita GNP
产值 output value
鼓励 give incentive to
投入 input
宏观控制 exercise macro-control
优化经济结构 optimize the economic structure
输入活力 bring vigor into
改善经济环境 improve economic environment
整顿经济秩序 rectify economic order
有效地控制通货膨胀 effectively control inflation
非公有成分 non-public sectors
主要成分 dominant sector
实在的 tangible
全体会议 plenary session
解放生产力 liberate/unshackle/release the productive forces
引入歧途 lead one to a blind alley
举措 move
实事求是 seek truth from facts
引进、输入 importation
和平演变 peaceful evolution
试一下 have a go (at sth.)
精华、精粹、实质 quintessence
家庭联产责任承包制 family-contract responsibility system
搞活企业 invigorate enterprises
商品经济 commodity economy
基石 cornerstone
零售 retail
发电量 electric energy production
有色金属 nonferrous metals
人均收入 per capita income
使负担 be saddled with
营业发达的公司 going concerns
被兼并或挤掉 annexed or forced out of business
善于接受的 receptive
增额、增值、增长 increment
发展过快 excessive growth
抽样调查 data from the sample survey
扣除物价上涨部分 price increase are deducted(excluded)
实际增长率 actual growth rate
国际收支 international balance of payments
流通制度 circulation system
总工资 total wages
分配形式 Forms of distribution
风险资金 risk funds
管理不善 poor management
一个中心、两个基本点one central task and two basic points
以经济建设为中心，坚持四项基本原则（1）社会主义道路（2）党的领导（3）人民民主专政（4）马列主义\*\*\*思想、坚持改革开放
the central task refers to economic construction and two basic points are the four cardinal principles - adherence to the socialist road, to Communist Party leadership, to the people's democratic dictatorship and to Marxism-Leninism and Mao Zedong Thought - and persisting in reform and opening.
改革是"社会主义制度的自我完善和自我发展"。
Reform is "the self-perfection and self-development of the socialist system."
我们辨别的标准是看这样做是否有利于发展社会主义的生产力，是否有利于增强社会主义国家的综合国力，是否有利于提高人民的生活水平。
The criterion for our judgment is whether the move facilitates the development of socialist productive forces, whether it helps increase the overall national strength of a socialist country, and whether it brings about better living standards.
社会主义的最终目标是解放生产力，消灭剥削，消除贫富两极分化，最终达到共同富裕。 The main goals of socialism are the liberation and development of productive forces, the elimination of exploitation and polarization between the rich and the poor and the final achievement of common prosperity.
要人们警惕右和"左"的影响，特别是"左"的根深蒂固的影响。
to warn people of the influence of both the Right and the "Left" deviations, particularly of the deep-rooted "Left" influence.
中国要警惕右，但更要防"左"。
China needs to be vigilant against the Right deviation, but primarily, it should guard against the "Left” deviation.
资本主义和社会主义并不是以计划经济和市场的多少来划分的。
Socialism and capitalism are not distinguished by the proportion of planned and market economy.
随着改革的深化，国家指令性计划的范围将会缩小，而市场调节的范围将会扩大。
As the reform further develops, the scope for mandatory state plans will be narrowed, while the scope for market forces will be enlarged.
初步建立社会主义计划商品经济新体制。
to establish at a preliminary level a new system of socialist planned commodity economy.
各尽所能，按劳/需分配。
from each according to his ability, to each according to his work/needs.
经济结构改革。
reform in economic structure
剩余劳动力
surplus labor
经营机制
operative mechanism
发挥市场的调节作用
to give play to the regulatory role of the market
经济和law的杠杆
economic and legal leverages
经济计划和市场调节相结合
to combine economic planning with market regulation
计划经济和市场调节相结合的机制
a mechanism that combines planned economy and market regulation
取消国家对农产品的统购统销
to cancel the state's monopoly on the purchase and marketing of agricultural products
改革重点转移到城市
the focus of reform is shifted to the cities
国家的根本任务是，集中力量进行社会主义现代化建设
The basic task of the nation is to concentrate its efforts on socialist modernization. 逐步实现工业、农业、国防和科学技术的现代化，把我国建设成为富强、民主、文明的社会主义国家。
to modernize the country's industry, agriculture, national defense and science and technology step by step to turn China into a strong and prosperous socialist country with a high level of culture and democracy.
社会主义经济制度的基础是生产资料的社会主义公有制，即全民所有制和劳动群众集体所有制。
The basis of the socialist economic system is socialist public ownership of the means of production, namely, ownership by the whole people and collective ownership by the working people.
国有经济，即社会主义全民所有制经济，是国民经济中的主导力量。
The state economy is the sector of socialist economy under ownership by the whole people; it is the leading force in the national economy.
国家保障国有经济的巩固和发展。
The state ensures the consolidation and growth of the state economy.
农业 farming
林业 forestry
畜牧业 animal husbandry
副业 sideline production
渔业 fishing
第一产业 primary industry
第二产业 secondary industry
第三产业 tertiary industry
生产资料 means of production
生活资料 means of livelihood/subsistence
生产关系 relations of production
生产力 productive forces
公有制 public ownership
私有制 private ownership
全民所有制 ownership by the entire/whole people
社会主义集体所有制 socialist collective ownership
厉行节约，反对浪费 to practice strict economy and combat waste
外资企业 foreign-funded enterprise
合资企业 joint venture
合作企业 cooperative enterprise
独资企业 wholly foreign owned/funded enterprise
世界贸易组织 World Trade Organization
中国人民银行 People's Bank of China
信息产业部 Ministry of Information Industry
国家发展计划委员会 State Development Planning Commission
贷款无力偿还 loan defaults
2、SPS 上海港口附加费（船挂上港九区、十区）
3、FAF 燃油价调整附加费（日本航线专用）
4、YAS 日元升值附加费（日本航线专用）
5、GRI 综合费率上涨附加费，一般是南美航线、美国航线使用
6、DDC、IAC 直航附加费，美加航线使用
7、IFA 临时燃油附加费，某些航线临时使用
8、PTF 巴拿马运河附加费，美国航线、中南美航线使用
9、ORC 本地出口附加费，和SPS类似，一般在华南地区使用
10、EBS、EBA 部分航线燃油附加费的表示方式，EBS一般是澳洲航线使用，EBA一般 是非洲航线、中南美航线使用
11、PCS 港口拥挤附加费，一般是以色列、印度某些港口及中南美航线使用
12、PSS 旺季附加费，大多数航线在运输旺季时可能临时使用
DOC：Document 文件费＝Document Transfer（转换、传递）Fee （但不简写DTF！） 按BL（Bill）即Set（套）收。一套单叫：One bill或One Set
DTHC：Destination THC 目的港码头费与DDC差不多
TAR：战争附加费 Temporary（临时的≈Provisional）Additional Risks 本义为“临时附加费风险”实指战争附加费
GRI：综合费率上涨附加费（美、南美线收）类似PSS于旺季收，一般为US$15左右 CUC：底盘费。可能指车船直接换装时的吊装吊卸费
ARB：中转费
T/S：中转费 Transship
ITL：中转费 可能指美线货，于W.C卸船后转内陆铁?
另：INT’L=International
ARB：大船转驳船时产生
Eg：大船至Rotterdam卸、装feeder（支线驳船）至Dublin都柏林 (Ireland)。From
Rotterdam to Dublin之哔M为ＡＲＢ
IAC：直航附加费（美加）
FAF：日本线才收此费。别的收ＢＡＦ。但现在美线、欧地线也有人将BAF称作FAF。 IFA：临时燃油附加费
EBA：Emergency Bunker Adjustor 非洲，中、南美洲线收取
EBS：澳洲等线收
PCS：港口拥挤附加费。大部分情况下，大多数人用它指Port Congestion（拥挤）Surcharge 用于Israel India &中、南美洲（落后地区，港口作业率低）
另：pcs还指pieces(件)。
ACC：走廊附加费。从LBH（Long Beach）、LAX（Los Angeles）中转至加州（California）亚利桑那州（Arizona）内华达州（Nevada）的货收
GRR：General Rate Restoration（修复）：YM Line：（阳明公司）于旺季收的。 ISP：Inspection （植检商检费）
YAS：Yen（日元）Adjustment Surcharge日元贬值附加费
AMS：America Manifest System（美国舱单系统）。2003年美“反恐”的需要，规定Carrier（船公司）必于sailing time前24hrs将货物资料通过AMS系统报美国海关（凡运往或经由USA之货）（货物资料必反映真正的shipper consignee。此二栏不可填货代或其代理人）而Forwarder则须于sailing time 48hrs前将资料（文件）报给Carrier（称为“文件的cut-off时间比此水船的sailing time早48hrs”）forwarder因为此规定而向货主收取AMS附加费，通常约USD25/bill。
B.B Break Bulk以散货方式收货、交货、不使用货柜运输。
银行英语：
出口信贷 export credit
出口津贴 export subsidy
商品倾销 dumping
外汇倾销 exchange dumping
优惠关税 special preferences
保税仓库 bonded warehouse
贸易顺差 favorable balance of trade
贸易逆差 unfavorable balance of trade
进口配额制 import quotas
自由贸易区 free trade zone
对外贸易值 value of foreign trade
国际贸易值 value of international trade
普遍优惠制 generalized system of preferences-GSP
最惠国待遇 most-favored nation treatment-MFNT
-------------------价格条件----------------------
价格术语trade term (price term)
运费freight
单价 price 码头费warfare
总值 total value 卸货费landing charges
金额 amount 关税customs duty
净价 net price 印花税stamp duty
含佣价price including commission 港口税port dues
回佣return commission 装运港port of shipment
折扣discount, allowance 卸货港port of discharge
批发价 wholesale price 目的港port of destination
零售价 retail price 进口许口证import license
现货价格spot price 出口许口证export license
期货价格forward price
现行价格（时价）current price prevailing price
国际市场价格 world (International)Market price
离岸价（船上交货价）FOB-free on board
成本加运费价（离岸加运费价） C&F-cost and freight
到岸价（成本加运费、保险费价）CIF-cost, insurance and freight
--------------------交货条件----------------------
交货delivery 轮船steamship(缩写S.S)
装运、装船shipment 租船charter (the chartered ship) 交货时间 time of delivery 定程租船voyage charter; 装运期限time of shipment 定期租船time charter 托运人（一般指出口商）shipper, consignor
收货人consignee
班轮regular shipping liner 驳船lighter
舱位shipping space 油轮tanker
报关clearance of goods 陆运收据cargo receipt
提货to take delivery of goods
空运提单airway bill 正本提单original B\L
选择港（任意港）optional port
选港费optional charges
选港费由买方负担 optional charges to be borne by the Buyers 或 optional charges for Buyers account
一月份装船 shipment during January 或 January shipment
一月底装船 shipment not later than Jan.31st.或shipment on or before Jan.31st. 一/二月份装船 shipment during Jan./Feb.或 Jan./Feb. shipment
在......(时间）分两批装船 shipment during....in two lots
在......(时间）平均分两批装船 shipment during....in two equal lots
分三个月装运 in three monthly shipments
分三个月，每月平均装运 in three equal monthly shipments
立即装运 immediate shipments
即期装运 prompt shipments
收到信用证后30天内装运 shipments within 30 days after receipt of L/C
允许分批装船 partial shipment not allowed partial shipment not permitted
partial shipment not unacceptable
---------------交易磋商、合同签订-----------------
订单 indent 订货；订购 book; booking
电复 cable reply 实盘 firm offer
递盘 bid; bidding 递实盘 bid firm
还盘 counter offer 发盘（发价) offer
发实盘 offer firm 询盘（询价） inquiry; enquiry
---------------交易磋商、合同签订-----------------
指示性价格 price indication
速复 reply immediately
参考价 reference price
习惯做法 usual practice
交易磋商 business negotiation
不受约束 without engagement
业务洽谈 business discussion
限**复 subject to reply **
限* *复到 subject to reply reaching here **
有效期限 time of validity
有效至**: valid till **
购货合同 purchase contract 销售合同 sales contract
购货确认书 purchase confirmation
销售确认书 sales confirmation
一般交易条件 general terms and conditions
以未售出为准 subject to prior sale
需经卖方确认 subject to sellers confirmation
需经我方最后确认 subject to our final confirmation
------------------贸易方式------------------------
INT (拍卖auction) 寄售consignment
招标invitation of tender
投标submission of tender
一般代理人agent 总代理人general agent
代理协议agency agreement
累计佣金accumulative commission
补偿贸易compensation trade
（或抵偿贸易）compensating/compensatory trade
（又叫：往返贸易） counter trade
来料加工processing on giving materials
来料装配assembling on provided parts
独家经营/专营权exclusive right
独家经营/包销/代理协议exclusivity agreement
独家代理 sole agency; sole agent; exclusive agency;
exclusive agent
-------------------品质条件-----------------------
品质 quality 原样 original sample
规格 specifications 复样 duplicate sample
说明 description 对等样品 counter sample
标准 standard type 参考样品 reference sample
商品目录 catalogue 封样 sealed sample
宣传小册 pamphlet 公差 tolerance
货号 article No. 花色（搭配） assortment
样品 sample 5% 增减 5% plus or minus
代表性样品 representative sample
大路货（良好平均品质）fair average quality
--------------------商检仲裁-----------------------
索赔 claim 争议disputes
罚金条款 penalty 仲裁arbitration
不可抗力 force Majeure 仲裁庭arbitral tribunal
产地证明书certificate of origin
品质检验证书 inspection certificate of quality
重量检验证书 inspection certificate of weight (quantity)
**商品检验局 **commodity inspection bureau (*.C.I.B)
品质、重量检验证书 inspection certificate
---------------------数量条件-----------------------
个数 number 净重 net weight
容积 capacity 毛作净 gross for net
体积 volume 皮重 tare
毛重 gross weight
溢短装条款 more or less clause
-----------------------外 汇-------------------------
外汇 foreign exchange 法定贬值 devaluation
外币 foreign currency 法定升值 revaluation
汇率 rate of exchange 浮动汇率floating rate
国际收支 balance of payments 硬通货 hard currency
直接标价 direct quotation 软通货 soft currency
间接标价 indirect quotation 金平价 gold standard
买入汇率 buying rate 通货膨胀 inflation
卖出汇率 selling rate 固定汇率 fixed rate
金本位制度 gold standard 黄金输送点 gold points
铸币平价 mint par 纸币制度 paper money system
国际货币基金 international monetary fund
黄金外汇储备 gold and foreign exchange reserve
汇率波动的官定上下限 official upper and lower limits of fluctuation
银行交易
bank book/pass book存折 open an account开户earn interest赚取利息 savings account储蓄存款帐户current account活期存款帐户 check/cheque account支票帐户deposit account定期存款帐户 annual interest rate年利率monthly savings account按月计息帐户 daily interest account按天计息帐户instant account速成户头 service charge服务费/手续费signature card签名卡 draw/withdraw提款 order check/cheque记名支票 rubber check/cheque空头支票blank check/cheque空白支票 exchange rate汇率denomination=face value面额 four in hundred四张一百元面额give the money in fives/tens换成五元或十元面额bill钞票 change零钱cash现金 password/code密码amount in figures小写金额 amount in words大写金额credit card信用卡 the balance of your bank account帐户余额 traveler’s check/cheque旅行支票 coin硬币penny便士 nickel（美、加）的五分硬币dime（美、加）的十分硬币 unit 货币单位value/worth面值 ounce盎司1/16磅commercial/merchant bank商业银行 full refund全额偿还extension延期 overdraw/overdraft透支rebate回扣 payday发薪日pay slip/envelop薪水单 mortgage抵押expense account公款支付帐户a princely sum(an excessive amount)巨款apply for/grant a loan申请/批准贷款debt债务 collateral担保物fill out/in填写 cheque book/checkbook支票簿loan贷款 joint account联名帐户by installment分期付款 cashier收银员teller银行职员 statement对帐单money order汇票 accountant会计 A.T.M自动取款机
（M0）money in circulation 流通中的现金
（M1） narrow money 狭义货币
（M2） broad money 广义货币
a minimum living standard system 最低生活保障系统
Account 帐户
Accounting equation 会计等式
Accounting system 会计系统
All Risks 一切险
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Articulation 勾稽关系
Assets 资产
Audit 审计
bad account 坏帐
Balance sheet 资产负债表
bear market 熊市
blank endorsed 空白背书
Bookkeeping 簿记
bull market 牛市
Business entity 企业个体
Capital stock 股本
cargo receipt 承运货物收据
Cash flow prospects 现金流量预测
catalogue 商品目录
Certificate in Internal Auditing内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant 注册会计师
China Securities Regulatory Commission 中国证监会
China's "Big Four" commercial banks中国四大商业银行
close-ended fund 封闭式基金
commission 佣金
consignee 收货人
Corporation 公司
Cost accounting 成本会计
cost and freight CFR 成本加运费价格
cost insurance and freight CIF 成本加运保费
Cost principle 成本原则
Creditor 债权人
cut a melon 分红
dead account 呆帐
Deflation 通货紧缩
delivery 交货
Disclosure 批露
dividend，bonus stock 股息，红利
downturn 低迷时期
endorsed 背书
enforce stockholding system 实行股份制
Expenses 费用
export department 出口部
External users 外部使用者
F.P.A.(Free from Particular Average) 平安险
F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋险
face value 面值
fees－for－tax reform 费改税
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial activities 筹资活动
Financial forecast 财务预测
Financial statement 财务报表
foreign exchange reserves 外汇储备
futures market 期货市场
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
genetically－modified products 基因改良产品
Going-concern assumption 持续经营假设
Government Accounting Office govern会计办公室
Hook Damage 钩损险
import department 进口部
Income statement 损益表
income tax 所得税
indicative price 参考价格
Inflation 通货膨涨
Inquiry 询盘
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Investing activities 投资活动
knowledge-based economy 知识经济
labor-intensive economy 劳动密集型经济
Liabilities 负债
Management accounting 管理会计
marine bills of lading 海运提单
national bonds 国债
nationalize；nationalization 国有化
Negative cash flow 负现金流量
non-performing loan 不良贷款
non-work income 非劳动收入
notify 被通知人
open-ended fund 开放式基金
Operating activities 经营活动
order 订货
outstanding of deposits 存款余额
Owner's equity 所有者权益
partial shipment 分批装运
Partnership 合伙企业
Positive cash flow 正现金流量
press conference 记者招待会
price list 价目表
privatize；privatization 私有化
proactive fiscal measures 积极的财政政策
promote independent decision－making by state－owned enterprises提高企业自主权 public relations department公关部
publicly owned economy 公有经济
recession 衰退时期
rectify the market order 整顿市场秩序
reduce state's stake in listed companies 国有股减持
restraint of trade 贸易管制
Retained earning 留存利润
Return of investment 投资回报
Return on investment 投资报酬
Revenue 收入
Risk of Intermixture and Contamination 混杂、玷污险
Risk of Leakage 渗漏险
Risk of odor 串味险
Risk of Rust 锈蚀险
sales terms and conditions销售条件
Securities and Exchange Commission 证券交易委员会
shareholding system; joint-stock system 股份制
shipping order 托运单
Shortage Risk 短缺险
Sole proprietorship 独资企业
Solvency 清偿能力
specification 规格
Stable-dollar assumption 稳定货币假设
state stock reduction 国有股减持
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
steady monetary policies 稳健的货币政策
Stockholders 股东
Stockholders' equity 股东权益
strengthen the government's macro - regulatory functions 加强政府宏观调控作用 Strikes Risk 罢工险
T.P.N.D.( Theft, Pilferage & Non-delivery) 偷窃提货不着险
Tax accounting 税务会计
technology-intensive economy 技术密集型经济
the Dow Jones industrial average 道琼斯工业平均指数
the first majority shareholder 第一大股东
the Hen Sheng index 恒生指数
thin trade 交易薄弱
to become the majority shareholder/to take a controlling stake 控股
to expand domestic demand 扩大内需
value-added tax 增值税
W.A./W.P.A(With Average or With Particular Average) 水渍险
War Risk 战争险
Window dressing 门面粉饰
year-on-year 与去年同期数字相比的
bull market: 牛市， 多头市场
bear market :熊市， 空头市场
股息，红利 dividend or bonus stock
国民生产总值 GNP (Gross National Product)
人均国民生产总值 per capita GNP
产值 output value
鼓励 give incentive to
投入 input
宏观控制 exercise macro-control
优化经济结构 optimize the economic structure
输入活力 bring vigor into
改善经济环境 improve economic environment
整顿经济秩序 rectify economic order
有效地控制通货膨胀 effectively control inflation
非公有成分 non-public sectors
主要成分 dominant sector
实在的 tangible
全体会议 plenary session
解放生产力 liberate/unshackle/release the productive forces
引入歧途 lead one to a blind alley
举措 move
实事求是 seek truth from facts
引进、输入 importation
和平演变 peaceful evolution
试一下 have a go (at sth.)
精华、精粹、实质 quintessence
家庭联产责任承包制 family-contract responsibility system
搞活企业 invigorate enterprises
商品经济 commodity economy
基石 cornerstone
零售 retail
发电量 electric energy production
有色金属 nonferrous metals
人均收入 per capita income
使负担 be saddled with
营业发达的公司 going concerns
被兼并或挤掉 annexed or forced out of business
善于接受的 receptive
增额、增值、增长 increment
发展过快 excessive growth
抽样调查 data from the sample survey
扣除物价上涨部分 price increase are deducted(excluded)
实际增长率 actual growth rate
国际收支 international balance of payments
流通制度 circulation system
总工资 total wages
分配形式 Forms of distribution
风险资金 risk funds
管理不善 poor management
一个中心、两个基本点one central task and two basic points
以经济建设为中心，坚持四项基本原则（1）社会主义道路（2）党的领导（3）人民民主专政（4）马列主义\*\*\*思想、坚持改革开放
the central task refers to economic construction and two basic points are the four cardinal principles - adherence to the socialist road, to Communist Party leadership, to the people's democratic dictatorship and to Marxism-Leninism and Mao Zedong Thought - and persisting in reform and opening.
改革是"社会主义制度的自我完善和自我发展"。
Reform is "the self-perfection and self-development of the socialist system."
我们辨别的标准是看这样做是否有利于发展社会主义的生产力，是否有利于增强社会主义国家的综合国力，是否有利于提高人民的生活水平。
The criterion for our judgment is whether the move facilitates the development of socialist productive forces, whether it helps increase the overall national strength of a socialist country, and whether it brings about better living standards.
社会主义的最终目标是解放生产力，消灭剥削，消除贫富两极分化，最终达到共同富裕。 The main goals of socialism are the liberation and development of productive forces, the elimination of exploitation and polarization between the rich and the poor and the final achievement of common prosperity.
要人们警惕右和"左"的影响，特别是"左"的根深蒂固的影响。
to warn people of the influence of both the Right and the "Left" deviations, particularly of the deep-rooted "Left" influence.
中国要警惕右，但更要防"左"。
China needs to be vigilant against the Right deviation, but primarily, it should guard against the "Left” deviation.
资本主义和社会主义并不是以计划经济和市场的多少来划分的。
Socialism and capitalism are not distinguished by the proportion of planned and market economy.
随着改革的深化，国家指令性计划的范围将会缩小，而市场调节的范围将会扩大。
As the reform further develops, the scope for mandatory state plans will be narrowed, while the scope for market forces will be enlarged.
初步建立社会主义计划商品经济新体制。
to establish at a preliminary level a new system of socialist planned commodity economy.
各尽所能，按劳/需分配。
from each according to his ability, to each according to his work/needs.
经济结构改革。
reform in economic structure
剩余劳动力
surplus labor
经营机制
operative mechanism
发挥市场的调节作用
to give play to the regulatory role of the market
经济和law的杠杆
economic and legal leverages
经济计划和市场调节相结合
to combine economic planning with market regulation
计划经济和市场调节相结合的机制
a mechanism that combines planned economy and market regulation
取消国家对农产品的统购统销
to cancel the state's monopoly on the purchase and marketing of agricultural products
改革重点转移到城市
the focus of reform is shifted to the cities
国家的根本任务是，集中力量进行社会主义现代化建设
The basic task of the nation is to concentrate its efforts on socialist modernization. 逐步实现工业、农业、国防和科学技术的现代化，把我国建设成为富强、民主、文明的社会主义国家。
to modernize the country's industry, agriculture, national defense and science and technology step by step to turn China into a strong and prosperous socialist country with a high level of culture and democracy.
社会主义经济制度的基础是生产资料的社会主义公有制，即全民所有制和劳动群众集体所有制。
The basis of the socialist economic system is socialist public ownership of the means of production, namely, ownership by the whole people and collective ownership by the working people.
国有经济，即社会主义全民所有制经济，是国民经济中的主导力量。
The state economy is the sector of socialist economy under ownership by the whole people; it is the leading force in the national economy.
国家保障国有经济的巩固和发展。
The state ensures the consolidation and growth of the state economy.
农业 farming
林业 forestry
畜牧业 animal husbandry
副业 sideline production
渔业 fishing
第一产业 primary industry
第二产业 secondary industry
第三产业 tertiary industry
生产资料 means of production
生活资料 means of livelihood/subsistence
生产关系 relations of production
生产力 productive forces
公有制 public ownership
私有制 private ownership
全民所有制 ownership by the entire/whole people
社会主义集体所有制 socialist collective ownership
厉行节约，反对浪费 to practice strict economy and combat waste
外资企业 foreign-funded enterprise
合资企业 joint venture
合作企业 cooperative enterprise
独资企业 wholly foreign owned/funded enterprise
世界贸易组织 World Trade Organization
中国人民银行 People's Bank of China
信息产业部 Ministry of Information Industry
国家发展计划委员会 State Development Planning Commission
贷款无力偿还 loan defaults
2、SPS 上海港口附加费（船挂上港九区、十区）
3、FAF 燃油价调整附加费（日本航线专用）
4、YAS 日元升值附加费（日本航线专用）
5、GRI 综合费率上涨附加费，一般是南美航线、美国航线使用
6、DDC、IAC 直航附加费，美加航线使用
7、IFA 临时燃油附加费，某些航线临时使用
8、PTF 巴拿马运河附加费，美国航线、中南美航线使用
9、ORC 本地出口附加费，和SPS类似，一般在华南地区使用
10、EBS、EBA 部分航线燃油附加费的表示方式，EBS一般是澳洲航线使用，EBA一般 是非洲航线、中南美航线使用
11、PCS 港口拥挤附加费，一般是以色列、印度某些港口及中南美航线使用
12、PSS 旺季附加费，大多数航线在运输旺季时可能临时使用
DOC：Document 文件费＝Document Transfer（转换、传递）Fee （但不简写DTF！） 按BL（Bill）即Set（套）收。一套单叫：One bill或One Set
DTHC：Destination THC 目的港码头费与DDC差不多
TAR：战争附加费 Temporary（临时的≈Provisional）Additional Risks 本义为“临时附加费风险”实指战争附加费
GRI：综合费率上涨附加费（美、南美线收）类似PSS于旺季收，一般为US$15左右 CUC：底盘费。可能指车船直接换装时的吊装吊卸费
ARB：中转费
T/S：中转费 Transship
ITL：中转费 可能指美线货，于W.C卸船后转内陆铁?
另：INT’L=International
ARB：大船转驳船时产生
Eg：大船至Rotterdam卸、装feeder（支线驳船）至Dublin都柏林 (Ireland)。From
Rotterdam to Dublin之哔M为ＡＲＢ
IAC：直航附加费（美加）
FAF：日本线才收此费。别的收ＢＡＦ。但现在美线、欧地线也有人将BAF称作FAF。 IFA：临时燃油附加费
EBA：Emergency Bunker Adjustor 非洲，中、南美洲线收取
EBS：澳洲等线收
PCS：港口拥挤附加费。大部分情况下，大多数人用它指Port Congestion（拥挤）Surcharge 用于Israel India &中、南美洲（落后地区，港口作业率低）
另：pcs还指pieces(件)。
ACC：走廊附加费。从LBH（Long Beach）、LAX（Los Angeles）中转至加州（California）亚利桑那州（Arizona）内华达州（Nevada）的货收
GRR：General Rate Restoration（修复）：YM Line：（阳明公司）于旺季收的。 ISP：Inspection （植检商检费）
YAS：Yen（日元）Adjustment Surcharge日元贬值附加费
AMS：America Manifest System（美国舱单系统）。2003年美“反恐”的需要，规定Carrier（船公司）必于sailing time前24hrs将货物资料通过AMS系统报美国海关（凡运往或经由USA之货）（货物资料必反映真正的shipper consignee。此二栏不可填货代或其代理人）而Forwarder则须于sailing time 48hrs前将资料（文件）报给Carrier（称为“文件的cut-off时间比此水船的sailing time早48hrs”）forwarder因为此规定而向货主收取AMS附加费，通常约USD25/bill。
B.B Break Bulk以散货方式收货、交货、不使用货柜运输。