常用商业词语.doc

199常用商业词语常用商业词语（commonly-used commercial terms）一般用语（expression in general）AA1（劳氏船级社（LLOYDS REGISTER OF SHIPPING）说明船舶）处于良好的状态；一级的；一等的。An A1 ship（人寿保险公司说明某人）十分健康，An A1 lifeAAAdvertising Association广告协会A member of the AA广告协会会员AARAgainst all risk综合险，一切险AAA最高债券，最高信用级别=American Accounting Association 美国会计协会=Agricultural Adjustment Act 农业调整法美;=Agricultural Adjustment Administration 农业调整管理局;=American Arbitration Association 美国仲裁协会;abacus算盘（pl.）abaci, 或者abacusesabandonn.委付,放弃,投保abandoned 抛弃,被抛弃的abondon a ship委付船舶abondon a claim放弃索赔abondon an appeal放弃上诉abondon cargo委付货物abandoned lease cost废弃租约成本abandoned assets, abandoned property废弃资产，废弃财产abondon ship弃船a call to abondon ship通知弃船abandonee废弃财产受领人，被委托人abandoned ship被弃的船abandoner放弃者;【律】遗弃者abandonment委付,报废announce abandonment宣布委付 normal abandonment正常报废abandonment clause委付条款（与accept, agree to, include搭配）declare abondonment宣告委付abandonment of a right弃权abandonment of a cargo放弃货载abandonemnt of contract废弃合同abandonment of option放弃购货保留权(购货保留权系指在交易所合同规定期限内, 按约定价格购货的权利)production abondonment放弃产品专利权abandonment of property rights放弃产权abandonment value废弃价值，清产价值abandonment stage产品寿命更替期abate降价,打折扣，冲销abate a tax 减税abatement减免,减价,低减,打折扣,冲销外汇市场,折扣abatement of taxes减税price abatement降价abbreviation缩写abbreviation for of缩写为commercial abbreviation商业缩写design abbreviation设计缩写service abbreviation业务缩写use an abbreviation采用缩写ABC记帐预算计价系统the Audit Bureau of Circulation=销量审计社= Agricultural Bank of China中国农业银行the ABC of finance财政学入门Associated Builders and Contractors 建筑商与承包商协会美;ABC analysis ABC分类管理法ABC control ABC分级存货管理ABC inventory system ABC存货制度ABCD buget marking ABC预算制aberration失常aberration curve离异曲线，非正态曲线aberration in supply and demand供求关系失调abeyance搁置,缓办,中止，产权未定be in abeyance暂停; 未定go into abeyance，fall into abeyance(法律, 规则等)失效; (习惯等)不再被人遵守; (计划等)搁置; 延期leave in abeyance，keep in abeyance，hold in abeyance暂搁, 暂不实施abilityn.能力,技能,效率,能力,性能,效率，工作能力,工作能量ability to pay 支付能力business enterprises ability of self-financing企业自筹资金能力debt paying ability偿债能力market ability可销性professional ability业务能力profit ability收益能力ability of faculty theory能力说(美国学者塞利 格曼所创, 主张纳税以负担能力为分配标准)ability to bargain议价能力ability to compete竞争能力ability to invest投资能力ability to pay basis负税能力基准ability to pay loan贷款偿还能力ability to pay principal负税能力基准abnormal非常的abnormal depreciation非常折旧，特别折旧abnormal gain非常利得abnormal loss非常损失abnormal spoilage非常损害abnormal risk非常风险abnormal profit非常利润abode营业所habitual abode日常住所make ones abode居住, 寄住take up ones abode居住, 住进; 定居with of no fixed abode无固定住所的abolish废除,取消abolishable adj.abolisher n. abolishmentabolishment of obligatory payments in gold解除用黄金支付义务aboriginal保持原始价值aboriginal cost原始成本abortive流产的, 失败的abortive enterprice经营失败的新企业about or circa大约（发票或者单据中使用）above超过，高于（at par, below par, nominal price）above par超过平价，高于平价rise above par上升至超过票面值above quota超额above the line 线上预算（资产负债表或损益表上的）帐上经常项目（below the line）above the line cost线上成本above the line deal线上协议above the line entry线上帐项above the line expenditure线上预算支出，经常性支出above the line fund线上基金above the line people线上工作人员above the line promotion 线上推销，用广告媒体推销above the line transaction线上交易above-the-line activities线上活动（allow / make）above-the-line costs线上成本above-the-line deals线上协议above-the-line entryies线上帐项above-the-line expenditure线上支出above-the-line fund线上基金above-the-line transaction线上交易abrogation废除,取消abrogation of agreement废除合同abscondn.潜逃,潜逃,逃跑,失踪to abscond with the banks money 携银行之款潜逃abscond with the money携款潜逃absconding debtor失踪债务人absence缺席,缺乏absence of serial correlation无序列相关absent variable不出现的变量absentee缺席者,缺勤者absentee management由他人代理缺席业主进行的经营管理absentee manager不在职经理absenteeism缺勤, 旷工课a case of absenteeism旷工例子the amount of absenteeism旷工量the rate of absenteeism旷工率absolute绝对的absolute acceptance无条件承兑，单纯认付absolute advantage绝对优势，绝对利益absolute advantage theory绝对成本说，绝对利益说absolute contract不加任何附加条件的合同absolute conveyence绝对让渡absolute cover绝对保值absolute endorsement无条件背书absolute fixed capital绝对固定资产absolute fixed cost绝对固定成本absolute income hypothesis绝对收入假说absolute increment绝对增量absolute index绝对指数absolute insolvency绝对无力偿还absolute interest绝对产权，绝对权利（hold absolute interest拥有绝对产权，拥有绝对权利）absolute liability绝对赔偿责任absolute measure of dispersion, absolute measure of variation绝对离差度量，绝对变差度量absolute monopoly（=perfect monopoly = pure monopoly）绝对垄断absolute net loss 绝对净损失absolute order to pay绝对支付命令absolute par of exchange绝对外汇平价absolute probability绝对概率absolute quotas绝对配额absolute rent绝对租金absolute title绝对产权，绝对产权证absolute value绝对值absolute sales绝对销售量absolute standard of living最低生活标准absolute total loss绝对总亏损absolute wage cost绝对工资成本absolute symmetric function绝对对称函数absolute unbiased estimation绝对无偏估计absolve解除责任，免除债务absorb分摊转帐,帐户之间的分摊转帐，摊配，转并，吸收absorb currency吸收货币absorb idle funds吸收游资absorbed burden已分摊间接费用absorbed cost财已负担成本，归入成本absorbed overhead已分摊间接费用absorption吸收,承运人承诺,分配absorption account摊配帐户，转并帐户absorption cost 吸收成本cost absorption成本分摊摊销absorption costing摊配成本计算，全部成本计算，归纳成本法absorption of corporate bonds公司债券吸收freight absorption运费免收absorption of corporate bonds公司债券吸收absorption of market市场容纳量absorption of surplus funds剩余资金吸收abstinence节制消费,节欲论abstinence theory of interest节欲利息论abstract摘要表,试算表（print / publish / write an abstract）abstract account摘要帐户abstract ledger摘要分类帐abstract of financial statement 财务报表摘要abstract of title所有权证据摘要, 契据摘要，产权说明书annual abstract of labor statistics劳动统计年报print an abstract印出摘要publish an abstract公布摘要ransit abstract中转货物摘录works abstract工程提要表write an abstract撰写摘要abstract of posting过帐分类表a/c=account 帐务,帐户a/c No.帐号ACAS（英国）咨询调解和仲裁局 (Advisory, Conciliation and Arbitration Service)a/c bks= account booksacc= accepted.已经承兑accelerate加速accelerate the maturity提前到期日accelerated accumulation快速积累accelerated amortization快速摊销，加速摊销acceleration clause加速条款，提前偿付条款accelerated cost recovery system加速成本回收制度accelerated depreciation加速折旧accelerated inflation加速通货膨胀accelerating premium加速升水（按照超额生产累进性工资）accelerating premium pay超额生产累进性工资制度accept接收,接受,接受合同的建议,允付,承兑,承诺accept a bid接受递盘accept a cheque接受支票accept a claim接受索赔accept a commission接受委托accep a deal接受协议accept a delivery接受发货accept a draft承兑汇票accept a line 接受保兑额accept a note承兑票据accept insurance 承保accept deposit吸收存款accept an offer接受发盘accept price接受价格acceptable可接受的,合格的acceptable accounting principle可接受的会计原理acceptable check验收acceptable certificate验收合格证acceptable currency可接受的货币acceptable quality合格的质量acceptable quality level（AQR）可接受的质量水平acceptable failure rate（AFR）容许故障率acceptable use policies (AUP)许可使用策略acceptable value认可的价值acceptability of taxes税收的可接受性Acceptanceacceptance认付(支票),接收,接受,接受合同的建议,承兑,承诺(保险公司依申请签发保单即构成保险的承诺),允付absolute acceptance, clean acceptance无条件认付，无条件承付, 单纯认付，单纯承兑acceptance and guarantee承诺支付acceptance and rejection criteria承兑拒付标准anticipated acceptance提前支付的承兑汇票acceptance bank承兑行bank acceptance, bankers acceptance银行承兑(票据)blank acceptance不记名承兑票据blanket acceptance全部接收acceptance business票据承兑业acceptance certificate验收合格证acceptance check核收acceptance commission, acceptance charge承兑佣金，承兑费用clear acceptance无条件承兑, 单纯承兑collateral acceptance附担保承兑commercial acceptance商业承兑汇票conditional acceptance附条件承诺议付; 附条件的承兑汇票acceptance created against export collection出口托收承兑，重开票acceptance credit承兑资信，承兑信用证acceptance criteria验收标准cross acceptance互相认付delivery against acceptance承兑交货documentary acceptance跟单承兑documentary against acceptance承兑交单; 承兑后交付单据documents against acceptance (D/A)承兑交单押汇domestic acceptance(出票人、付款人及付款地点均在一国内的)票据承兑eligible bankers acceptance合格的银行承兑汇票extreme acceptance票外承兑extrinsic acceptance票外承兑acceptance for honour参加承兑，信用担保承兑ineligible acceptance不合格的银行承兑汇票acceptance inspection验收acceptance ledger承兑票据分类帐acceptance letter of credit承兑信用证acceptance liability承兑责任acceptance line承兑最高限额acceptance market票据贴现市场acceptance of risks承担风险acceptance of the bid中标acceptance maturity record承兑票据到期记录acceptance on security财产担保承兑partial acceptance部分承兑acceptance payable应付承兑票据prime bankers acceptance优等银行承兑provisional acceptance临时接受qualified acceptance附条件承兑签署; 附条件的认支汇票, 限制承兑 认付qualified acceptance of bill有条件的票据承兑acceptance qualified as to time 限定时间承兑acceptance qualified as to place限定地点承兑rebated acceptance提前付款(扣息贴现)的承兑票据acceptance sampling抽样验收sterling acceptance英磅承付票据acceptance supra protest（ASP）参加承兑拒付汇票acceptance tolerance验收公差trade acceptance, traders acceptance商业承兑汇票unconditional unqualified acceptance无条件承兑virtual acceptance事实上的承兑接受acceptance bill承兑汇票acceptance by intervention参加承兑acceptance by other offices本支店承兑票据acceptance for honour参加承兑acceptance of abandonment接受委付acceptance of a consignment承运一批货物acceptance of an order at below cost prices接受低于成本的订货(单)acceptance of batch大批承兑acceptance of bill承兑票据acceptance of bill of exchange票据承付acceptance of deposits接受存款acceptance of goods承运货物acceptance of offer接受报价acceptance of wagons接受货车acceptance of work加工验收acceptance qualified as to place对付款地点有限制的承兑acceptance credit承兑信用证acceptance for honour supra protest参加承兑acceptance with two bank names双具名银行汇票acceptance type financing承兑型资金融通acceptedaccounting principle generally accepted公认会计原则bill accepted, accepted bill, acceptrd draft已承兑票据generally accepted公认的no gratuities accepted不收小账no service charge accepted不收服务费supplies accepted接收的供应品acceptingaccepting承兑的,n.收用,授受,验收accepting banking 承兑行accepting house承兑公司, 承付所Accepting House Committee承兑行委员会（英国）acceptor承付人,承揽人,承诺人,承兑人,承兑票据人,承兑人One who signs a time draft or bill of exchange.Acceptor for honour参加承兑人access市场销路access card赊购卡access clerk贵重物品保管处的保管员access permit进入许可证access to market进入市场的机会, 进入市场accession雇用职工,财产自然增益accession rate就业增长率accession tax财产增值税accession to a treaty加盟, 加入条约accessories附件,配件accessories clause(车辆)附件条款accessory claim附带权利要求accessory contract附加合同， 附约accessory product副产品accessory risks附加保险，附保险accident事故,意外事故accident death insurance意外死亡保险accident fault事故损坏accident in loading装货中的意外事故accident insurance事故保险accident investigation事故调查accident risk事故责任accident statistics事故统计学accident survey事故调查, 事故鉴定accident yield临时收额accidental cost事故费用支出accidental damage意外损坏伤accidental death benefit人寿保险的意外死亡双重赔偿条款accidental value偶然价值accommodation通融资金,融通,贷款accommodation address临时通讯地址accommodated party被融通人accommodation bill融通票据available accommodation有效资用调节sign accommodation bill签署融通票据accommodation bill paper融通票据bank accommodation银行贷款融通a bank accomodation银行短期贷款day-to-day accommodation日拆, 日常资金融通accomodation note融通票据accommodation party融通人refuse accommodation拒绝信用融通short-term accomodation短期贷款accord一致,协议accord and satisfaction协议与补偿，和解与清偿协议（允许合同的一方支付一笔款项，以获得免除合同中规定的责任）（reach an accord and satisfaction）accord development和谐发展accord priority给予优先权accordance一致act in accordance with the rules根据条例行事accountask an account请求付帐; 请求回答an open account来往帐目, 未结算帐目balance accounts/settle accounts/square accounts/balance accounts with sb./settle accounts with sb./square accounts with sb.与.结清帐目, (跟某人)算账, (向某人)报复cast accounts计算; 算帐charge sth. to sb.s account把.记入某人帐内put down sth. to sb.s account把.记入某人帐内close an account with与 .结清帐目close ones accounts with与 .结清帐目cook the accounts,doctor the accounts口造假帐for account of为.代理for the account(证券交易所的交易)待结算日结账for the account and risk of(证券交易所的经纪人)代.买卖而盈亏由.自负have an account to settle with sb.与某人有旧帐要清算; 与某人有争执待解决in account with与.有生意来往keep accounts记帐,做会计员keep account with与 . 继续交易, 与.有帐务往来of no account不重要的, 无价值的on account先付, 暂付, 用赊购的办法; 用分期付款的办法open an account with与.开一往来户头; 开了.的头pay . on account把.付作定钱place to the account of并入.帐内pass to the account of并入.帐内render an account开送帐单; 报帐send in an account开送帐单; 报帐run up an account赊欠, 挂账; 负债; 登账sale on account赊销settle accounts with与.结算, 清算; 向.报仇square accounts with与.结算, 清算; 向.报仇Short accounts make long friends.谚若要交情久, 帐目要分明。take account of (=take into account)考虑, 斟酌, 计及take an account of把.列表, 把.登帐take no account of对.不予考虑; 对.不予重视the great account,the last account【宗】最后审判日There is no accounting for tastes.谚人各有所好。turn toaccount account,put toaccount account,turn toaccount good account,put toaccount good account利用, 从中获利absorption account费用或成本分摊帐户, 附属帐abstract account摘要月计帐户accretion account增值帐户accrued debit account应收款项帐户accrued dividends account应计股利帐accumulation accounts累积帐户active bank account尚有存款的银行户头activity account业务帐户adjunct account增价附加, 附属帐户adjust account整理清理帐目adjust accounts复算, 核算adjusting account调整帐户advance account预支款advances received account预收款帐户adventure account特种委托帐(投机买卖帐)affiliated account附属帐户agency account代理帐; 代理机构会计agio account贴水帐目agreement account支付协定帐目aid account经济援助帐户all banks account全国银行帐户annual account年度帐annuity trust account年金信托户applied manufacturing expenses account制造费用分摊帐户appropriation account拨款帐, 盈余分拨帐arbitrage accounts定裁帐, 国外转汇套汇帐assets and liabilities accounts资产及负债帐户assets reduction account资产减项帐户assigned account担保帐户attached account法院查封帐户audited accounts审计决算authorized capital stock account法定股本帐户auxiliary account辅助帐户back-to-back account对开帐户bad and doubtful account坏帐与呆帐balance account结余轧平帐目, 差额清算, 决算帐户balance sheet accounts资产负债表帐户bank check account银行支票户bear account卖主帐, 空头账户bills account票据帐目bills rediscounted account再贴现票据帐户blocked (money) account冻结封存帐户bond account债券帐户bond investment account债券投资帐项bonus account红利帐户, 奖金帐目, 差额帐bonds and shares account公债及股票帐户book account帐面借贷科目; 往来帐户branch accounts联行帐, 支店(分店)帐户, 分类帐,branch control account分支机构统制帐户branch office general account支店往来帐户budget account预算帐户科目budgetary expenditures account预算支出帐户budgetary receipts account预算收入帐户bull account买主帐, 多头账business fund account业务资金帐项capital account (C/A)资本帐户, 股本帐; 国际收支的资本项目capital adjustment account资本调整帐户capital assets account固定资本资产帐户capital expenditure account资本支出帐户, 基本建设支出帐户capital-in-excess account超额溢收资本帐户capital stock account股本帐capital stock and surplus account股本及公积金帐户card account总帐科目分类表cash account现金帐户cash over and short account现金盈亏帐户certified account经(会计师)证明的帐目charge account零售记帐, 记帐; 赊购制charges account杂费帐目check account对帐查帐; 支票帐户cheque account支票帐户, 活期存款帐户clearence account结算帐户clearing account待整理帐户; 过渡暂记帐户, 算帐户closed account已结帐; 结清的帐户closing balance account终结余额科目collect accounts收帐collecting-allocating account集合分配帐户collective account统制帐户科目; 集合帐户combined account混合帐户commercial account商业往来帐户; 厂商价款commercial clearing account贸易清算帐户commission account酬劳费帐目common account共同帐户consignment account委托销售帐目consignor s sales account寄销人销售帐户consolidated fund abstract account统一基金摘要会计报告construction account建筑工程帐户consumed accounts消费帐continuing account继续结转帐户; 连续帐户contra account对方对销帐户, 抵销科目, 轧帐方式contra-asset account资产对销科目抵消帐户contractor s account承包商帐contra-revenue account收入抵消帐户contra-valuation account对销计价帐户control account统制统驭帐目controlled accounts补助明细帐户controlled-resident account居民外币管制帐户conversion account换算兑换帐户, 转换帐correspondent account通汇银行的对应帐户, 代理帐户corresponding account出入相抵帐目, 对应帐户cost account成本帐户cost applied account实支成本帐户, 实支费用帐cost-calculation account成本计算帐户cost incurred account已发生成本帐户, 实际费用帐户cost of sales account销售成本帐creditaccount赊(欠)帐;信贷帐creditor s account债权人帐户credit sale account赊销顾客帐户cross offaccounts销帐current account经常往来帐户current deposit account活期存款帐户current savings account活期储蓄存款custody account委托保管帐户debenture account债券帐户debt payable account应付债款帐户帐目debtor account借方收项帐目debtor and creditor account债权债务帐户deceased account存款人已死亡的银行帐户deferred account延期帐; 递延帐户deferred assets accounts递延资产帐户deferred charges account递延费用帐户deficit account亏损帐户delinquent accounts拖欠帐款, 过期客帐departmental account分部帐户, 分类帐departmental trading accounts分类营业计算deposit account储款购书户, 开户订购单位, 存款帐, 提存帐户deposit combined account综合存款帐户depreciation account折旧帐户disbursement account支付帐discretionary account委托帐户divided account补助帐dividend account股息帐户目dividend bank account股息存款专户dock landing account码头卸货帐单domestic exchange unsettled account国内汇兑未清结帐户donated surplus account捐赠盈余帐donation account捐赠帐户double column ledger account双栏分类帐户double entry account复式会计drawing account出支款项, 提款帐户; 预支佣金工薪, 业主提款往来帐户entry account登帐equalization account平均股息帐equalization reserve account外汇平衡准备帐户, 平均准备帐户equity account剩余财产帐equity accounts主权帐户exchange equalization account外汇平衡帐户平准帐项exchange stabilization account外汇稳定帐户expenditure account开支支出帐目expense account开支帐, 费用帐, 营业费帐export account出口往来帐户external accounts境外帐户factory ledger controlling account工厂分类帐统制帐户false account假帐farm trust account农业信托帐户Federal sector account美国的联邦部门收支帐户, 联邦预算国民收入帐户fee checking account收费支票户fictitious account虚伪帐户fiduciary account托管户final accounts决算帐户, 期末帐单, 总结性报告; 结论financial assets and liabilities accounts金融资产负债帐financial transaction accounts财务往来帐户finished goods account制成品帐户finished goods inventory account制成品存货帐fixed account定期存款flow-of-funds accounts (FOF a/c)资金流量帐户foreign agents accounts国外代理人帐户foreign currency account存在国外的外币帐户foreign exchange account外汇帐foreign exchange equalization account外汇平衡帐户frozen account冻结帐户fund account基金帐户general account一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单general fund account普通基金帐户general fund appropriation account普通基金拨款帐户general fund receipt account普通资金收入帐户, 资金收入总帐general ledger accounts总分类帐户general profit and loss acco