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Unit 1-5Absolute assignment 绝对转让 Absolute bond 不附条件的债券Absolute cover 绝对保险额Accept a commission 接受委托Acceptance of the bid 中标A first-hand account 第一手报道Acting manager 代理经理An advance on royalties 预付版税Collective advice 托收委托书Against document 租赁单据Against security 担保贷款Air consignment note 空运托运单Clear the air 消除误会Allowed depreciation 容许折旧额Attendance book 签到薄ATM automatic teller machine 自动取款机Available balance可动用余额Back pay 欠薪Back freight 回程路费Name badge 名牌Bar chart 条形图Base pay 基本工资Bargain basement 廉价商品部Bear market 熊市,卖空市场Bear account 空头账户,投机买卖Bodywork 车身Be bold in pioneering 勇于开拓Brain drain 人才外流Brain trust智囊团Rock ones mind 绞尽脑汁Budget revenue 预算收入Bureau 司,局,处,所Bureau of budget 预算局Cable advice电报通知Cable remittance电汇Complete balance sheet 综合资产负债表Concentration of offers 集中报盘Everyday concern 日常事务Pricing cost定价成本Contend for 争取Correspond with 与一致Cost cuts降低成本Cost plus price 加价价格Court of appeal 上诉法院Price crash 削价Cash crop 经济作物Crop farming 种植业Cross acceptance 认付汇票Cross check 画线支票Cross entry 对销记录CV curriculum vitae 简历履历Date bill 定期票据Date deposit 定期存款Debit and credit 借贷Definite appropriation 定额经费Definite policy 明确的保单Degree of cover 险别范围Delay charge 滞纳金Delay debit 过期支出Cashiers department 出纳科Department manager 部门经理Deputy 代理人,代表,副手,副的Detail account/ledger 明细分类账Difference account 差额,余额Diminishing returns 收益递减Diploma 毕业证书,学位证书,执照Director board 董事会 Managing director 常务董事Dirty floating 受限制的汇率浮动Display cabinet 陈列柜Dollar acceptance 美元承兑票据Dollar bill of exchange 美元汇票Doubtful accounts 呆账Education grant教育补助金Emergency circulation 紧急发行Employee benefit fund 员工福利费Employee pension 员工退休金Employee rating员工考核Employment counseling 就业咨询Unit 6-10Entertainment expenses招待费Equipment rentals 设备租金收入Enquiry list 询价单Expire 期满,(期限)终止Express money order 快速汇票Extraordinary budget 临时预算Extraordinary gains and loses 非常损益Faulty/defective goods 次品Fetch 卖得Form contract 标准合同Forward foreign exchange 远期外汇Relief fund 救济款Revolving fund 周转资金Trade gap 贸易逆差General administration division 总管理处Government Bill 政府债券Government budget deficit 政府预算赤字Grade quality 优质,上等质量Hammer out 竭力想出(解决办法等)Hand in ones notice 递交辞呈Above/over ones head 难以理解Hearing fee 审理费Heavy advance 大涨价Heavy investment 巨额投资Business history 经营史Hotel Bill 旅行账单House duty 房产税Illegal encroachment 非法占有Immediate assets 流动资本Immediate Cash payment 即期付现The price inclusive tax 含税价Income apportionment 收益分配Income yield 利息收益Information desk 问询处Initial allowance 初期免税额Initial capitalization 首期集资Initial rate 原税率Instruction of payment 支付命令Insurance instruction 投保通知IRS internal revenue service 国税局Invoice clerk 发票管理员Issue market 证券发行市场A monthly journal 月刊Department of justice 司法部Knockdown (价格)极低的Land bank 地产银行Landing charges 起货费/卸货费Late shift 夜班Public lavatory 公共厕所Law expenses 诉讼费Legal entity 合法实体/组织Legal notes 国库券Level annuity 定额年金Level charge plan 平均费用计划Liberal quantity 充足数量Limit entry 有限制进口Liquid assets流动资产Local market 国内市场Lot drawing 抽签Lot size 批量Vending machine 自动售货机Main business lines 主要营业项目Main office 总公司,总店,总办事处Grand manner 高傲的态度Domestic manufacture 国货Manufacturing 制造业Margin call 追加保证金通知Margin 利润,保证金,定金Make amend for 赔偿Make up 涨价,提高标价,赊账Master copy 标准本,原本Master document总单证Material abstract 资料分析Material handling 材料运转管理Printed matter 印刷品Postal mail 邮件Mean yield平均产量means of production 生产资料measure expenditure by income 量入为出measure day-rate plan 定期评奖工资制media coverage 媒体报道medium and small-sized enterprises 中小型企业memorandum invoice 备忘发票method of charging out 报销方法Middle-of-the-range product 普通产品Minimum balance 支票户最低余额Misuse of capital 资金滥用Model agreement 标准合同Model attributes of check 支票的各种方式movement of commodity 商品转手Neat profit 纯利润 net price 净价The most favored nation 最惠国Unit 11-15Nil 无,零On the nod 凭信用赊购Normal abandonment正常报废Notepad 笔记本Notice of call催款通知Notice of protest拒绝承兑通知书Object of expenditure支出用途Observe the contract遵守合同Occupation tax职业税Official routine例行公事Official seal公章Opening revenue开盘收入Operation list业务目录Operation routing作业程序Telephone operator话务员Order of the day议事日程Order sheet订货单Organization expenses创办成本Overall balance of payment收支总差额Overall limits全面限额Overall remuneration全部薪酬Overtime加班,加班费Owner of account银行开户人A packer of boxes盒子包装机Packet day邮件截止日期Paper basis/standard纸币本位Part finished product半成品Part performance部分履行Paper hanger开空头支票的人Paper presenting value有价票券Parcel express快递包裹Parcel post邮政包裹Parcel post insurance邮政运输保险Particulars of goods货物明细单Free from particular average平安险Pattern book样品薄Progressive payment分期付款Payment balance支付差额Penalty provision罚款规定Percent balance sheet百分率资产负债表Percent of accounts receivable应收账款百分率Period bill 定期票据Permanent income固定收入Permanent investment长期投资Petroleum石油Picking list清单Piece of foreign exchange外汇汇款Plant capacity工厂设备生产能力Plastic信用卡Point of sale 销售地点Position of account账目情况表Financial position 财务状况Postage邮资成本,邮资Contractual practice合同惯例Prepare budget 编制预算Presentation of claim索赔President of company总裁Principal account本金Principal office总部,总社Out of print绝版,售完Prize bond 有奖债券Probable cost估计的成本Process a loan贷款手续Professional charges公费Progress chart进度表Project appraisals项目评估Proposal form投保单Trade proposal商务计划Pure capital纯资本Pure cost纯成本Quarter day季度结账日Quick assets现钱,速动资产Quick liabilities速动负债Quotation商业行情,报价,牌价,报价单A closing/opening quotation(收盘/开盘)行情Current quotations当前行情,时价Raise the wind筹款Rate tariff运费价目表Rate war价格竞争Realized property已变卖的财产Reasonable standard of life中等生活水平Receipt invoice收讫发票Reception desk前台Record price创纪录的价格Register of receipt收入登记Register of shareholder股东名册Cash register收款机Registration certificate注册证书Regular employee正式员工Regular customer老顾客For rent招租Repair order修理通知单Defective products不合格产品Report form of income statement报告式收益表Request blank申请书,申请单Request for quotations估价申请书Requisition命令,征用,申请领取单Stationary requisition办公用品申请Responsibility costing责任成本计算Responsibility organ主管机构Responsible bidder责任投标人Responsible personality责任人员Retire a bill赎单Review and appraisal审查与评定Book review书评Business rivals商业对手All-round price按行情索要的最高价Rules and regulations规章制度Run up积欠(账款债务等)Running costs日常经营成本Safe box保险箱Safe company信托公司Safety fund安全基金本Safety of income-principal本利安全OSHB The occupational safety and Health Branch职业安全及健康部Fat salary高薪Live beyond salary入不敷出Sales promotion coupon促销优惠券Save up to 20%打八折Savings account存款Amortization分期偿还Pay ones score付清账目Secondary banking sector二级银行业务部门Secondary occupation第二产业Select quality精选品质Sell a bargain廉价出售Sell at a loss亏本出售Send in account报账,报销Separate account专账Separate statement附加声明Settle claims and debts清理债权债务Settle with creditors偿还债权人Settlement account清偿账款Share in profit分红Show bill 招贴;广告Shut down period停工时期Shut the book停止交易Sick note病假条Sick pay病假工资Sickness benefit病假补助Sink a loan偿还贷款Slow moving滞销Slow season淡季Society for Worldwide Interbank Financial Telecommunication 环球银行金融电信协会Polite society上流社会Sound财力强大的Space expense场地费用Shipping space船位Spacious宽敞的Spoiled material report废料报告单Square deal公平交易Starting price开价Super annuity fund养老基金,退休基金Table money招待费,就餐费,请客津贴Technical account业务账单Technical expertise技术鉴定,技术专长Telegram transfer rate电汇汇率Tight credit信用紧缩Tight money period 高利率时期,信用紧缩时期Tip-top quality一流的质量Total surplus总剩余Transportation allowance车马费,交通津贴Leave in trust委托Umpire仲裁Unemployed capital游资Valuable consideration有价约因,有价值的对价Market value市场价格Job wage岗位工资Waste book流水账Under the wire 在最后期限前Work order生产订单Yen 日元Zero rates of duty 免税Unit 16-20Abate a tax减税Abatement冲销,降低,负税,减税Abnormal profit超额利润Absorb foreign capital吸收外资Absorption costing归纳成本法Accelerated repayment 加速还款Accepting bank/house承兑银行Accommodate a claim接受索赔Accommodation allowance住房津贴Accommodation note空头支票Accounts payable应付账款Accounts receivable应收账款Acknowledge an order确认收到订单Non-core activity非主营业务Promotional activity促销活动Futures and actuals期货和现货Adjourn延期,休会Adjust 理算保险索赔Administer 管理,掌管;实施,施行Adverse balance of payment收支逆差Adverse trade balance贸易逆差Job advertisement招聘启事Affiliated company联营公司Aged debtors长期债务人Overtime allowance加班费Amount declared申报金额Annul 废除,取消Apprentice 实习生,学徒Appropriate 私占,侵吞,挪用Cash on arrival 货到付款Arrival bill到货汇票Arrival notice到货通知Artificial person法人As per根据The Assembly line装配线Tangible assets有形资产 Auction拍卖Axe解雇Backdate倒填日期Bad faith欺诈Bank book银行存折Banking银行业务,银行业Batch一批批生产Batch processing批量处理Bill of materials(B.O.M)材料清单Bonus dividend红利股息Brainstorm集体讨论Brand loyalty产品忠诚度Bulk carrier 散装货船Bulletin 公报,公告Buyout买断By-product副产品Canvass游说,向。拉选票或生意Canvass for subscriptions招徕订货Capacity inventory库存能力Capital gains tax资本收益税Captive market垄断市场Claim against carrier向承运人索赔Catch a cold亏本Certified cheque保兑支票CIF 到岸价格;FOB离岸价Circular check 旅行支票Circular credit 循环信用证Clear expense收支相抵Clear off 清偿Clear profit纯利润Clientele委托人,主顾,客户Collect call接听者付费电话Commission revenue佣金收入Commute上下班交通Competitive edge/advantage 竞争优势Complimentary免费赠送的,赞美的Conditions of employment雇佣条款Configuration(生产设备的)布置,配置Consensus of opinion意见一致Consumable可消耗的,供消耗的;消费品Consumer durables耐用消费品Sales contract买卖合同Contractor承包商;签约商Conversion(投入)转化(为产品)Copyri

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