单证员词汇.doc

2012年单证员考试：必备英语词汇I Owe You (IOU) 欠条；欠单；借据I.O.U. (I owe you) 欠条；欠单；借据implied terms 默示条款import duty 入口税import licence 入口许可证import 入口importer 入口商imports 入口impulse buying 冲动性购买in-service training 在职训练incentive pay 奖金incentive plan 剌激计划；奖励计划incentive 奖励；剌激；诱因；激动income statement 损益表；收益income statement 损益表；收益表income tax 入息税；所得税；溢利税indebtedness 债务indemnity 赔偿indent 国外订货单ndenture 合约；契约index number 指数Indian Chamber of Commerce Hong Kong, The 香港印度商会Indian Chamber of Commerce Hong Kong, The 印度商会indirect cost 间接成本indirect expense 间接费用indirect production 间接生产induction training 就业训练；入职训练；新进人员培训induction 引导Industrial Development Board 工业发展委员会industrial dispute 劳资争执；劳资纠纷；工业纠纷industrial diversification 工业多元化industrial goods 工业品industrial health and safety 工业卫生与安全industrial relations 劳资关系；工业关系industrial safety 工业安全industrial training 工业训练industrial union 产业工会；工业工会Industry Department 工业署infant industry 萌芽工业；初生工业inferior goods 劣等物品；低等物品inflation rate 通胀率inflation 通货膨胀informal organization 非正式组织information processing 信息处理information system 信息系统informative advertising 信息式广告infrastructure 基础设施；基本建设injunction 禁制令inland mail 本埠邮件Inland Revenue Department 税务局input device 输入设备input 投入；输入；投入量input-output analysis 投入产出分析insider dealing 内幕交易intangible 无形integration of enterprises 企业之整合integration 结合；合并intensive distribution 密集性分销；密集的推销方法；广泛性分销intensive distribution 密集之整合密集性分销；密集的推销方法；广泛性分销intercompany profit 联营公司间内部盈利interdepartmental profit 部门间内部盈利interest (1)利息，(2)权益；利益interest group 利益团体interest rate 利率interim dividend 中期股息interlocking directors 互兼董事intermittent production 间歇性生产internal control 内部控制；内部管制internal financing 内部融资internal rate of return (IRR) 内部报酬率；内在报酬率；内在回报率international marketing 国际市场推销；国际市场营销International Monetary Fund (IMF) (1)国际货币基金组，(2)国际货币基金International Monetary Fund (IMF) 国际货币基金组织international trade 对外贸易；国际贸易insider trading 内幕交易insolvency 无力支付；无偿债能力installment credit 分期付款式赊帐；分期付款信贷installment loan 分期付款贷款instalment loan 分期付款贷款instalment 每期付款额instruction 指示；训令insurable interest 可保利益insurable risk 可保风险insurable risks 可保风险insurance fund 保险基金insurance policy 保单insurance policy 保单；保险单insurance premium 保费；保险费insurance premium 保险费insurance 保险insured 受保人insurer 承保人intangible asset 无形资产intangible 无形integration of enterprises 企业之整合integration 结合；合并intensive distribution 密集性分销；密集的推销方法；广泛性分销intensive distribution 密集之整合密集性分销；密集的推销方法；广泛性分销intercompany profit 联营公司间内部盈利interdepartmental profit 部门间内部盈利interest (1)利息，(2)权益；利益interest group 利益团体interest rate 利率interim dividend 中期股息interlocking directors 互兼董事intermittent production 间歇性生产internal control 内部控制；内部管制internal financing 内部融资internal rate of return (IRR) 内部报酬率；内在报酬率；内在回报率international marketing 国际市场推销；国际市场营销International Monetary Fund (IMF) (1)国际货币基金组，(2)国际货币基金International Monetary Fund (IMF) 国际货币基金组织international trade 对外贸易；国际贸易interview (1)面对；会晤；约见，(2)面试intrinsic factor 内在因素intrinsic reward 内在报酬introduction stage 介绍期inventory (1)存货，(2)财产清单inventory control 存货控制；存货管理；存货管制inventory cost 存货成本inventory turnover 存货流转率inventory turnover 存货周转；存货流转率invested capital 投入资本investment company 投资公司invisible trade 无形贸易invoice 发票irrevocable letter of credit 不可撤销信用证irrevocable letter of credit 不可撤销信用证；不可撤销信用状issued capital 已发行股本job analysis 工作分析；职务分析job attributes 工作特质job characteristics 工作特性job classification 工作分类job content 工作内容；工作质量job description 工作描述；工作说明；职务说明job design 工作设计job enlargement 工作扩大化job enrichment 工作丰富化job evaluation 工作评价job inspection 实地视察工作情况job redesign 工作再设计job retation 工作轮调job satisfaction 工作满足感job security 职业保障；工作保障job specification 工作规范；工作要求；职务规格job title 职衔jobber 证券经销经纪，证券批销经纪；批家joint account 联合帐joint stock company 股份有限公司joint venture 联合短期投资；短期合营joint-stock company 股份公司；股份有限公司key personnel 主要工作人员keyboard 键盘labeling 标签Labour Department 劳工处labour dispute 劳资争议；劳资纠纷labour force 劳动力；劳动人口labour intensive 劳力密集labour market 劳动市场；劳动力市场labour mobility 劳工流动性Labour Relations Ordinance 劳资关系条例labour relations 劳资关系Labour Tribunal 劳资审裁处labour turnover rate 劳工流动率；员工流动率；工人流动率labour union 工会；职工会labour-intensive 劳力密集laissez faire 自由放任latent demand 潜在需求；潜在需要lateral communication 横向沟通layoff 解雇；遣散lead time (1)计划与执行时差；准备期间，(2)订货间隔期leadership style 领导风格leadership 领导能力leading 领导lease (1)租赁；租，(2)租约leasing 租赁legal entity 法人；法定个体legitimate power 合法权力length of service 服务年资lessee 承租人；承批人lessor 出租人letter of appointment 聘书letter of credit 信用证；信用状letter of enquiry 询价函件level of management 管理层次level of responsibility 责任的轻重level of salary 薪金水平leverage (1)挺率；杠率；杠杆比率；资本借贷率，(2)杠杆作用；举债经营leverage ratiolevy 课税；征收；征课liability (1)负债，(2)责任liability 负债licence 许可证；牌照licensed bank 持牌银行licensed deposit taking company 持牌接受存款公司life assurance 人寿保险limited company 有限公司limited liability 有限债务责任limited liability 有限债务责任；有限责任limited partnerlimited partner 有限合伙人limited partnership 有伙人limited partnership 有限合伙line assistant 直线助理；部属助理line authority 直线职权；部属职权line function 直线功能；部属功能；直线职能；部属职能line layout 流水线布置；有线布置line manager 作业主管line of authority 权力线line of credit 信用限额；信货限额line organization 直线组织；部属组织line-and-staff organization 直线与幕僚组织；部属与幕僚组织linked exchange rate 联系汇率liquid asset 速动资产liquid asset 速动资产；流动资产liquid capital 流动资金liquidation (1)清盘；清算，(2)清理liquidation （1）清盘；清算，（2）清理liquidaty ratio 速动比率；流动资金比率liquidity ratio 流动资金比率liquidity 流动性；变现性；变现能力listed company 上市公司listed security 上市证券loan 放款；贷款lobbying 游说localization of production 生产地方化；生产区域化location of industry 工业区位lockout 停工；工厂闭锁long position 买空；好仓；好仓合约；买进的期货合同long-term capital 长期资本；长期资金long-term liability 长期负债long-term loan 长期贷款loss leader 亏本出售商品；损失领导物，吸引商品loss leader 亏本出售商品；损失领导物；吸引商品loss 损失；亏蚀machine hour depreciation method 机器小时折旧法mail order 邮购management (1)管理；治理，(2)管理部门；管理阶层，(3)资方management by exception 例外管理management by objective (MBO) 目标管理management consultant 管理顾问；经营顾问management contract 管理合约management development 管理发展management game 管理游戏management information system (MIS) 管理信息系统；管理信息系统management principle 管理原则management science 管理科学manager 经理；管理者；管理人员managerial hierarchy 管理层次；管理结构managing director 常务董事manpower planning 人力规划；人力计划marine insurance 海上保险marine insurance 海上保险；水险mark down 标价降低数mark-down 标价降低数；减成mark-up 加于成本之价格；标价提高数；加成mark-up 加于成本之价格；加成market analysis 市道分析；市场分析market capitalization 市值；市价总值market development 市场发展market diversification 市场多元化；市场分散market economy 市场经济market information 行情；市场信息management science 管理科学manager 经理；管理者；管理人员managerial hierarchy 管理层次；管理结构managing director 常务董事manpower planning 人力规划；人力计划marine insurance 海上保险marine insurance 海上保险；水险mark down 标价降低数mark-down 标价降低数；减成mark-up 加于成本之价格；标价提高数；加成mark-up 加于成本之价格；加成market analysis 市道分析；市场分析market capitalization 市值；市价总值market development 市场发展market diversification 市场多元化；市场分散market economy 市场经济market information 行情；市场信息marketing concept 市场观念；市场营销概念marketing decision 市场决策；营销决策marketing effort 市场效能；营销效能marketing environment 市场环境；行销环境marketing function 市务职能marketing information system 市场数据系统；市场信息系统marketing management 市场管理；市务管理；营销管理；行销管理；市场营销管理marketing mix 市场组合；行销组合；市场营混；市场营销组合marketing policy 市场政策；营销政策marketing strategy 市场策略；营销策略marketing 市场学mass consumption 大规模消费mass distribution 大规模运销mass media 大众传播传介mass media 大众传播媒介mass production 大量生产；大规模生产mates receipt 大副收据material incentive 物质鼓励materials management 物料管理maternity leave 分娩假期；产假；分娩假matrix departmentalization 矩阵分部matrix organization 矩阵组织maturity (1)到期，(2)成熟期maturity 到期mean 平均(值)；中数means of production 生产数据；生产工具mechanization 机械化median 中位数Memorandum of Association 组织大纲memory unit 存贮器merchandise turnover 商品周转率merchandise 商品merchandise 商品；货品merchant bank 投资银行；商人银行merchant wholesaler 批发商merchantible quality 适合销售品质；可销售品质merger 兼并；合并；归并merit rating system 考绩制度microcomputer 微型计算机；微型计算器microprocessormiddle managementmiddleman 中间人minicomputermixed departmentalization 混合分部mobility of labour 劳工流动性mode (1)众数，(2)方式modernization 现代化Money Changers Ordinance 货币兑换商条例money market 货币市场monitor 监察monopolist 垄断者；独占者monopoly 垄断；专利；专卖morale 士气mortgage bond 抵押债券mortgage 抵押；按揭mortgagee 受押者；贷款人mortgagor 抵押者；借款人most favoured nation (MFN) 最优惠国；最惠国motion study 动作研究motivation 激励；动机motivational factors/motivators 动机因子；激励因子motive 动机Multi-Fibre Agreement (MFA) 多纤协定；多种纤维协定Multi-Fibre Agreement (MFA) 多种纤维协定；多纤协定multi-natinal business 跨国企业multi-national company 跨国公司multi-national corporation 跨国公司；多国公司multiple pricing 多重订价法multiple shop 连锁商店, 连销商店national income 国民所得；国民收入nationalization 国有化natural resources 天然资源necessity 必需品need for achievement 成就感需要need for affiliation 归属感需要need for power 权力需要need hierarchy 疏忽职守negligence of duty 流通票据；可转让票据negotiable instrument 净资产negotiable instrument 流通票据net asset 净资产net asset 账面净值net book value 账面净值net current asset 流动资产净值net income 净利益；净收益；净利；纯利net loss 净损失net operating income 营业净利net operating profit 营业净利net present value (NPV) 净现值net profit on sales 销货纯利net profit 纯利net profit 纯利；净利net realisable value 变现净值net working capital 营运资金净额net worth 净值new issue market 新股发行市场new-product development 新产品发展no claim bonus 无索偿奖励no-par-value capital stock 无面值股票nominal capital 票面股本；额定股本；名义股本nominal partner 名义合伙人nominal value 名义价值；票面值non durable goods 非耐用物品non financial incentive 非财务式奖励non-contributory provident fund 毋须供款的公积金non-cumulative preference share 非累积优先股non-durable goods 非耐用品non-insurable risk 不可保风险non-insurable risks 不可保风险non-profit making organisation 非牟利机构non-programmed decision 非程序化决策；非定型化决策non-voting share 无投票权股票not negotiable 不得转让noting charges 票据拒付手续费objective 目标occupational mobility 职业流动性odd lot 零数；零星交易；零星股；碎股odd pricing 奇数定价法off-the-job training 职外训练offer for sale 出让；公开发售office automation 办公室自动化office lay-out 办公室布置oligopoly 寡占；寡头垄断on consignment 寄销on-the-job training 在职训练；在职培训one way communication 单向沟通open book account 往来赊欠账户open cheque 不记名支票open cheque 无划线支票；现金支票；现金票open-account credit 开帐式赊帐operating expense 营业费用operating income 营业收益operating leverage (1)营业挺率，(2)营业杠杆operating profit 营业收益；营业利润operations research/operational research 运筹学；方略学；作业研究opinion leader 意见领袖opportunity cost 机会成本option dealing 期权买卖order (1)命令，(2)订货，(3)订货单；订单order cheque 记名支票；?劳分?票order cheque 记名支票；抬头支票order form 订单ordering cost 订购成本ordinary share 普通股Organisation for Economic Co-operation and Development (OECD) 经济合作与发展组织organization chart 组织图表；组织图organization design 组织设计organization development 组织发展Organization for Economic Co-operation and Development (OECD) 经济合作与发展组织Organization of Petroleum Exporting Countries (OPEC) 石油出口国组织organization structure 组织结构organizational climate 组织气氛；组织气候；组织作风organizing 组织orientation 新员工辅导；职辅导；职前训练ostensible partner 挂名合伙人ostentatious goods 炫耀性物品output device 输出设备output 产量output 产量；产出；产品；输出over-the-counter trading 场外交易；直接交易over-the-counter-market 场外交易市场；直接交易市场over-trading 过度扩张营运over-trading 过度扩张营运；营业超荷overdraft 透支overhead 间接费用owe 欠ownership utility 所有权效用package 包装paid-up capital 已缴股本；实收资本panel interview 小组面谈par value 票面值par value 票面值；面值par 面值parity of authority and responsibility 职权相称原则participating preference share 参与优先股participating preferred stock 参与优先股participative management 参与式管理；参与管理particular average 单独海损partner 合伙人partnership 合伙；合伙组织partnership 合伙；合伙组织；合伙企业patent 专利权pay grade 薪酬等级pay plan 薪酬计划pay scale 薪级payback method 回收期法payback period 还本期；归本年期；回收期payee 受款人；收款人payer 付款人payment 支出payroll (1)薪饷；工资，(2)薪酬表payroll 薪饷pbulic corporation 公营公司pedlar 沿门兜售小贩peer appraisal 同事评估pegged exchange rate system 挂?够懵手疲还潭懵手? penetration pricing 市场渗透价格pension (1)抚恤金，(2)退休金；长俸退休金(长俸)计划(制度)pension scheme/pension plan/pension systempercentage profit 利润比率performance appraisal 员工考绩；工作评核；工作考核performance test 有绩效测验person-to-person call 指名接听长途电话personal property 动产personal selling 人员销售；个人销售personality test 人格测验；性格测验personnel management 人事管理persuasive advertising 诱导性广告physical distribution 实体配销physical need 生理需要physiological need 生存需要；生理需要piece rate 件薪；按件计酬；计件工资(率)place (a marketing term) 分销方法；分销途径；分销渠道place utility 地方效用placement 安置；岗位安置plan 计划；规划plant layout 厂房布置plant 工厂；厂房pledging accounts receivable 应收帐款抵押policy (1)政策，(2)保险单；保单policy holder 保险客户；投保人pooling of risks 分担风险；风险汇合；风险汇聚portfolio (1)投资组合；证券组合，(2)资产组合portfolio 投资组合；证券组合positioning 定位possession utility 所有权效用post-dated cheque 期票；远期支票postal communication services 邮递通讯服务postal communication 邮递通讯postpurchase behaviour 购买后行为postpurchase satisfaction 购买后满足感potential customer 潜在主顾；潜在顾客preemptive right 优先认购股权；优先认股权preference share premium 优先股利preference share 优先股preferred stock 优先股preliminary expenses 开办费premium (1)保险费，(2)溢价，(3)奖金premium （）保险费，（）溢价present value 现值preventive maintanence 预防性维修price fixing 定盘price index 物价指数price leader 价格领袖；诱买价格price 价格price-earning ratio 市价盈利率price-earning ratio 市价盈利率；市盈率primary data (1)初级资料；原始数据，(2)主要资料primary demand 基本需要primary market 第一市场；初级市场；基本市场primary need 基本需要primary product 原产品；初级产品primary production 初级生产；第一级生产prime cost 主要成本prime rate 优惠利率；最优惠利率principal (1)本金，(2)委托人；主事人；当事人principal （）本金，（）委托人；主事人principle of contribution 风险分担原则principle of contribution 风险分担原则；摊赔原则；分担赔偿原则principle of indemnity 补偿原则principle of indemnity 补偿原则；赔偿原则principle of subrogation 权利代位原则private limited company 私人有限公司private treaty 私人合约probation period 试用期；见习期problem oriented 问题取向problem recognition 问题认知problem solving 解决问题process departmentalization 程序分部process layout 程序布置procurement 采购producer goods 资本物品；生产者物品producers co-operative society 生产人合作社product adaptation 产品适应product assortment 产品组合；产品配搭product attributes 产品属性product categories 产品种类product departmentalization 产品分部product development 产品发展product differentiation 产品差异化product diversification 产品多样化；产品多元化product image 产品形象；产品印象product image 产品印象；产品形象product layout 产品布置product life cycle 产品生命循环；产品生命周期product line 产品线；产品种类product portfolio 产品组合product positioning 产品定位product specification 产品规格product 产品production capacity 生产能力production control 生产控制production management 生产管理production planning 生产计划production schedule/production scheduling 生产预算及计划；生产计划；生产调度production-oriented 生产导向production-unit-basis depreciation method 生产单位基础折旧法productivity 生产力productivity 生生力profit and loss account 损益帐；损益表profit margin 利润率；利润幅度profit motive 课利动机；盈利动机profit sharing 分红；利润分享；利润分摊profitability ratio 盈利能力比率profitability 盈利能力；盈利水平Programme Evaluation and Review Technique (PERT) 计划评价法；计划评核法；计划评审法programme 计算机系统programmed decision 程序化决策；定丑化决策programmer 程序设计员programming (1)规划；设计方案，(2)编制程序；程序设计programming language 程序语言promissory note 借据；期票promotion (1)借升；升职，(2)推广；促进，(3)拓销；推销；促销promotion effort 推广效力promotion mix 推广组合promotion （1）晋升；升职，（2）推广；促进，（3）拓销；推销；促销promotional allowance 促销折让；推销津贴promotional pricing 促销定价法prompt cash 当场付款；即场付款prompt cash 当场付款；实时付款；日内付款property 财产proposal form (1)保险申请表，(2)动议表格proposal form （l）保险申请表，（2）动议表格proprietor 资本主proprietor 资本主；东主；业主proprietorship (1)业权；资本主权益；东主权益，(2)独资企业proprietorship （1）业权；资本主权益；东主权益；（2）独资企业prospectus 招股章程prospectus 招股章程；招股书protectionism 保护主义protectionist measure 贸易保护措施protectionist policy 保护政策protectionist policy 保护主义政策provident fund scheme 公积金计划provision for bad debts 呆帐准备provision for depreciation 折旧准备proximate cause 近因proxy (1)代表；代理人，(2)代表权，(3)授权书；委托书public corporation 公营公司public enterprise 公营企业Public Health and Municipal Service Ordinance 公共卫生及市政条例public limited company 公众有限公司public relations 公共关系public utilities 公共事业；公用事业publicity 宣传purchases contract 购货契约purchases 购货purchasing management 采购管理purchasing power 购买力put option 卖出期权quality circle/equality control circle 品质控制圈；品质圈；品管圈quality control 品质控制quality control 品质控制quantity discount 数量折扣；大批量折扣quick asset 速动资产quick ratio 速动比率quiet possession 不受干扰享用权quota 配额quota 配额；限额quotation 报价单quotation 行情；报价；报价单rail transport 铁路运输random sampling 随机抽样rate of return 报酬率；收益率；盈利率；回报率rate of stockturn 存货周转率rate of turnover 周转率ratio analysis 比率比析raw data 原始数据raw material 原料re-export 转口；转口货receipt (1)收据，(2)收入receipt （1）收据，（2）收入receivable turnover 应收帐款周转率recession 衰退；经济衰退purchasing management 采购管理purchasing power 购买力put option 卖出期权quality circle/equality control circle 品质控制圈；品质圈；品管圈quality control 品质控制quality control 品质控制quantity discount 数量折扣；大批量折扣quick asset 速动资产quick ratio 速动比率quiet possession 不受干扰享用权quota 配额quota 配额；限额quotation 报价单quotation 行情；报价；报价单rail transport 铁路运输random sampling 随机抽样rate of return 报酬率；收益率；盈利率；回报率rate of stockturn 存货周转率rate of turnover 周转率ratio analysis 比率比析raw data 原始数据raw material 原料re-export 转口；转口货receipt (1)收据，(2)收入receipt （1）收据，（2）收入receivable turnover 应收帐款周转率recession 衰退；经济衰退recorded delivery 记录派递recruitment 招募；招聘；聘任recycling 再循环red chips 红筹股redeemable preference share 可赎回优先股redemption 偿还；赎回reducing balance depreciation method 余额递减折旧法redundancy (1)裁员，(2)多余；冗余reference checks 背景调查referent power 认同权力refund 退款；退现registered bond 记名债券registered capital 注册股本；法定股本registered deposit taking company 注册接受存款公司Registrar Gnerals Department 注册总署Registrar of Companies 公司注册官registration of companies 公司注册reinforcement/reinforcer 强化物；强化reinsurance 再保险；分保reminder advertising