外贸英语常用词汇(A-H).doc

absenteeism 缺勤absolute advantage 绝对优势acceptance (1)承兑；承兑票据，(2)承诺acceptance of bill of exchange 汇票承兑；票据承兑acceptance （l）承兑；承兑票据，（2）承诺acceptor 承兑人accident insurance 意外保险account (1)帐；账户，(2)科目，(3)客帐account executive 客户主任；户口主任account payable 应付帐款account payee only 祇限存入?劳啡苏嘶恢豢勺?帐account payee only 只限存入抬头人账户；只可转帐account receivable 应收帐款account （1）帐；账户，（2）科目，（3）客帐accountability 责任承担accountant 会计人员；会计主任；会计师accounting equation 会计等式accounting period 会计期间accumulated depreciation 累积折旧；折旧准备accumulated dividend 累积股息accumulated fund 累积基金achievement test 成就测验acid-test ratio 酸性测验比率active partner 参与管理合伙人；活跃合伙人active partner 活跃合伙人；参与管理合伙人activity ratio 实际作业与预算比率ad hoc committee 临时委员会；专责委员会administration 行政advance 预付advancement 晋升advertising agency 广告公司；广告代理商advertising appeal 广告诉求advertising appeals 广告诉求advertising media 广告媒介advertising 广告advice note 交货通知书Advisory Committee on Diversification 经济多元化咨询委员会affiliated company 附属公司agent 代理人aids to trade 贸易辅助服务air freight 航空货运费air transport 航空运输air waybill 空运提货单；空运提单All Ordinaries Index 所有普通股指数allocate 分配allotment 分配数allowance (1)折让，(2)津贴allowance （l）折让，（2）津贴amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美国商会analog computer 仿真计算机annual general meeting 周年大会；年会annual leave 年假annual report 年报annuity 年金ante-dated cheque 倒填日期的支票appreciation 升值；增值apprenticeship 学徒训练aptitude test 性向测验；才能测验arbirage 套利；套息arbitration 仲裁arbitrator 仲裁人arbitrator 仲裁者；仲裁人arithmetic and logic unit (ALU) 算术及逻辑运算部件arithmetic mean 算术平均；等差中项；算术中项Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行Asian Productivity Organization (APO) 亚洲生产力组织assembling 装配assembly line 装配线asset turnover 资产周转率asset 资产assignment of responsibility 职责之指派associated companies 联营公司association 社团assumption of duty 就任；就职；上任at par 按票面值at par 按票面值；按面值auction 拍卖audit 查核；核数；审计authorised capital 注册股本；法定股本authoritarian 独裁式；独裁；专制authority 权力；职权authorized capital 注册股本；法定股本auto-pay 自动转帐支付autocratic leadership 独裁式领导automatic credit transfer 自动转帐收款automatic teller machine 自动柜员机automatic teller machine(ATM) 自动柜员机automation 自动化autonomous work group 自治工作小组autonomy 自主；自治权average clause 受保范围；损失条款average collection period 平均收帐期average rate of return (ARR) 平均收益率avoidable risk 可避免之风险backward integration 后向合并bad debt 呆帐；坏帐balance (1)余额，(2)平衡balance of trade 国际贸易差额balance sheetbalance sheet 资产负债表bank credit 银行信用bank draft 银行汇票bank interest rate 银行利率bank note 钞票bank overdraft 银行透支bank services 银行服务bankers acceptance 银行承兑票据Banking Ordinance 银行业条例Banking Ordinance 银行业条例bankruptcy 破产barter 以货易货；物物交换basic need 基本需要basic salary 底薪batch processing 成批处理；整批处理bear marketbear market 熊市；淡市bear 看淡股市者；淡友bearer bond 息票债券；不记名债券bearer bond 息票债券；不记债券bearer cheque 来人支票；不记名支票bearer share 无记名股票bearer share 无记名股票；不记名股票below par 低于票面值best lending rate 优惠利率；最优惠利率；最优惠贷款条件best lending rate 最优惠贷款利率；最优惠利率bilateral arrangement 双边协议bill of exchange 汇票bill of exchange 汇票；票据；交易票据bill of lading 提货单bill payable 应付票据bill receivable 应收票据blue chip 蓝筹股blue chips 蓝筹股board of directors 董事会；董事局bond dividend 债券股利bond interest 债券利息bond 债券bonded warehouse 公税仓bonus issue 发行红股bonus share 红股；股票股息bonus 红利；花红book value 账面值book value 账面值；账面成本boycott 杯葛；抵制brain drain 人材流失；人材外流brain storming 剌激创新；脑力激荡法brand image 牌子形象；品牌形象brand image 品牌形象；牌子形象brand loyalty 对牌子忠诚brand loyalty 对牌子忠诚brand name 商标；品牌名称；牌子名称brand 牌子；品牌break-even analysis 损益平衡分析；损益两平分析；营业平衡分析break-even chart 损益平衡图；损益两平图；营业平衡图break-even point (BEP) 损益平衡点；损益两平点；营业平衡点broker 经纪brokerage firm 经纪行budget 预算budgetary control 预算控制budgeting (1)预算，(2)编制预算buffer stock 调节存货；安全存货bulk-breaking 分件bulk-buying 大量购买bull market 牛市；旺市bull 看好股市者；好友bureaucracy 官僚系统；官僚组织制度；科层组织制度burglary insurance 盗窃保险business administration 工商管理business corporation 企业公司business cycle 商业循环；营业循环；营业周期business enterprise 企业机构business entity 企业个体business ethics 商业道德business organization 企业组织business registration certificate 商业登记证business reply service 商业回邮服务buying power index 购买力指数calculating device 计算装置call option 买入期权call provision 提前赎回(证券)条款callable bond 可赎回债券called-up capital 已催缴股本capital budgeting 资本预算capital employed 动用资金capital employed 动用资金；动用资本capital expenditure 资本支出capital gearing 资金借贷比率capital gearing 资金借贷比率；资本与负债比率capital goods 资本物品capital intensive 资本密集capital market 资本市场capital reserve 资本公积金；资金储备capital 资金；资本capital 资金；资本；股本capital-intensive 资本密集capitalism 资本主义capitalization (1)资本化；利益资本化，(2)资本总额capitalization （1）资本化；利益资本化；（2）资本总额cargo insurance 货物保险；货运险carriage forward 运费到付；货价不包括运费carriage paid 运费已付；货价包括运费carrier (1)运货工具，(2)承运商carrier （1）运货工具，（2）承运商carrying cost (1)贮存成本；存仓成本，(2)保有资产成本case study 个案研究cash budget 现金预算cash discount 现金折扣cash dispenser 现金提款机cash flow 现金流转；现金流量cash on delivery (COD) 交货付现cash rebate 现金回扣cash sale 现销cash sale 现销；现金销货cash with order 订货付现cashier order 银行本票cashier order 银行票caveat emptor 购者自慎central processing unit (CPU) 中央处理器central tendency 中央倾向；集中趋势centralization (1)集中；集中化，(2)中央集权；集权化centralized management 中央集权管理certificate of incorporation 公司注册证certificate of origin 产地来源证；来源证certificate of posting 投寄邮件证明书chain of command 命令线；命令链；指挥链chain store 连锁商店channel of communication 沟通渠道；传意途径channel of distribution 分销途径；分销渠道channel of information 信息渠道cheque clearance 支票交换Chinese General Chamber of Commerce, The 香港中华总商会Chinese Gold & Silver Exchange Society, The 金银业贸易场Chinese Manufacturers Association of Hong Kong, The 香港中华厂商联合会circulating asset 流动资产circulating capital 营运资金；周转资金；流动资本classified advertising 分类广告clearing house 票据交换所co-operative society 合作社co-partner 合伙人code of ethics 道德规约；道德守则code of practice 操作守则coercive power 强制权力coinsurance 共负保险collateral 抵押品collect call 接听人付费长途电话collective bargaining 集体议价；集体谈判collective ownership 集体所有；集体所有制colling-off period 冷却期；冷静期；等待期command 命令；指令；指挥commercial paper 商业票据commission (1)佣金，(2)手续费commission （1）佣金，（2）手续费committee structure 委员会结构commodities futures market 商品期货市场commodity exchange 商品交易所；期货交易所commodity 商品common carrier （1）运输业，（2）承运商common stock 普通股communication barrier 沟通障碍communication channel 沟通渠道；传意途径communication network 沟通网络communication networks 通讯网communism 共产主意Companies Ordinance 公司条例Companies Registry 公司注册处company 公司comparative advantage 比较优势compensating balance 补偿性最低存款额competitive advertising 竞争性广告component 组成元素；组件Computer Aided Design (CAD) 计算机辅助设计Computer Aided Manufacture (CAM) 计算机辅助生产computer crime 涉及计算机的犯罪行为computer personnel 计算机从业员computer program/computer 计算机程序computer system 计算机化computer 计算机；电子计算器conciliation 调停；调解；斡旋conciliator 调停人；调解人confirmed letter of credit 保兑信用证；保兑信用状conglomerate 联合企业consequential loss 灾后损失；后果性损失；间接性损失consignment note 托运通知书consignment 寄销consolidated financial statement 综合财务报告表；综财务报表consolidated group 合并集团consular invoice 领事签证单；领事发票consumer behaviour 消费者行为Consumer Council Ordinance 消费者委员会条例Consumer Council 消费者委员会consumer goods 消费品consumer loyalty 消费者忠诚consumer marketconsumer market 消费者市场consumer price index 消费物价指数consumerism 消费者主义container 货柜；货箱containerization 货樻运输；货柜化containerization 货柜运输；货柜化contingent fund 意外准备基金contingent liability 或有负债contingent reserve 意外准备continuous production 连续性生产；流水生产contract price 合约价格contract 合约；契约；合同contributed capital 缴入资本control chart 控制图control unit 控制部件control 控制；统制；管制controllable costcontrolled company 分公司；受制公司controlling company 总公司；控股公司convenience goods 便利品convenience store 便利店；便利店铺convertible bond 可调换公司债券；可换债券convertible preference share 可转换优先股coordination 协调copyright 版权corporation 公司corporation 公司；法团cost analysis 成本分析cost and freight (A & F) 成本包括运费cost and freight (C & F) 成本包括运费cost control 成本控制cost of capital 资本成本cost of goods soldcost of goods sold 销货成本cost of production 生产成本cost 成本cost, insurance and freight (CIF) 货价、保险及运费；到岸价格cost-benefit analysis 成本收益分析；成本效益分析cost-effectiveness analysis 成本效用分析；成本效能分析cost-plus pricing 成本力成定价；成本加利润计价法cost-plus 成本加成coupon bond 息票债券coupon rate 票面利率courier service 速递服务covered warrant 备兑认股权证；回购认股证craft union 同业工会credit analysis 信用分析credit analysis 信用咭credit card 信用卡credit control 信用控制；信贷控制credit insurance 信用保险；信贷保险credit line 信用限额；信贷限额credit management 信用管理；信贷管理credit note 贷项通知单；入帐通知书credit period 赊帐期间credit policy 信用政策；信贷政策credit rating 信用评级；信用评核credit sale 赊售；赊销credit terms 赊帐条件credit transfer 贷项转帐credit union 储蓄互助社credit worthiness 信贷可靠性credit （l）贷方，（2）贷项，（3）贷记，（4）贷入，（5）赊帐，（6）信用creditor 债权人Critical Path Method (CPM) 要径法；关键路线法crossed cheque 划线支票cum dividend 带息cumulative dividend 累积股息cumulative frequency 累积频率；累积频数cumulative preference share 累积优先股cumulative preferred stock 累积优先股current account （1）往来存款账户；活期存款账户，（2）往来帐current asset 流动资产current asset 流动资产current liability 流动负债current price 时价current ratio 流动比率current ratio 流动化率custom duty 关税customer departmentalization 顾客分部customs duty 关税customs 海关cut-throat competition 恶性竞争cyclical fluctuation 周期性波动cyclical unemployment 周期性失业data processing 数据处理data tansmission 数据传输data transmission 数据传输data 数据；资料debenture 债券debenture 债券；信用债券debit note 借项通知单；支帐通知书debit （l）借方，（2）借项，（3）借记，（2）借入debt capital 债务资本；借入资本debt discount 债务折扣debt finance 外借资金debt financing 举债；债务筹措；举债融资debt management 债务管理debt ratio 债务比率debt 债；债务debt-to-equity ratio 债务与资本比率decentralization (1)分散，(2)分权；权力分散decentralized authority 分权；权力分散decentralized management 分权管理；分层管理decision making 决策decline stage 衰退期deed 契据；契约default 违约；拖欠deferred asset 递延资产deficit 亏绌；赤字；亏损del credere agent 包销商；保付货价代理人del credere agent 保付货价代理人；担保还款代理人del credere 担保还款delegation of authority 授权delivered price 交货价格delivery note 付货通知书；交运通知；送货单delivery note 付货通知书；交运通知送货单demand deposit 活期存款democratic leadership 民主式领导democratic socialism 民主社会主义demotion 降；降级department sotre 百货公司department store 百货公司departmentalization 部门划分；部门化；分部departmentation 部门划分；部门化；分部deploy 调配；调派；部署deposit 存款deposit-taking company 接受存款公司depositor 存户depreciation (1)折旧，(2)贬值，(3)损耗depreciation (1)折旧，(2)损耗depreciation allowance 折旧金；折旧提存；折旧预备depreciation rate 折旧率Design Council of Hong Kong 香港设计委员会devaluation 贬值differential product 差异产品digital computer 数字计算机diminishing balance depreciation method 余额递减折旧direct cost 直接成本direct debit (1)直接支帐付款，(2)直接借记direct debit （1）直接支帐付款，（2）直接借记direct distribution 直接分配；直接分销direct distribution 直接分销；直接分配direct expense 真接费用；直接成本direct marketing 直接行销direct shipment 直接装运directing 指挥disability insurance 伤残保险disbributor 经销商；分销商disbursement 支出discharge 解雇；开除disciplinary action 纪律处分discount (1)折扣，(2)贴现，(3)折价discount allowed 销货折扣discount house 票据贴现所discount on share 股票折价discount received 购货折扣discount （1）折扣，（2）贴现discounted cash flow (1)折现现金流量，(2)现金流转折现法discounting bill of exchange 票据贴现discounts allowed 购货折扣discounts received 购货折扣discretionary income 自由支配收入；自由支配所得discriminatory pricing 歧视性定价；差别定价dishonour 拒付dishonour 拒付；拒绝付款；拒绝承兑dishonoured cheque 退票；不兑现支票；拒付支票dismissal 解雇；开除disposable income 可用所得disposal of asset (1)资产处理，(2)资产变卖dissolution 解散；解体distribution channel 分销途径distributor 经销商；分销商diversification 多元化；多样化；业务分散dividend yield 股息率dividend 股息division of labour 分工document against acceptance 承兑交单document against payment 付款交单document of title （1）业权；所有权，（2）业权文件documentary bill 跟单汇票documentary credit 押汇documentary letter of credit 跟单信用证；跟单信用状domestic trade 本土贸易；国内贸易dormant partner 不参与管理合伙人；匿名合伙人；隐名合伙人dormant partner 不参与管理合伙人；隐名合伙人down-payment 首期付款draft (1)汇票；票据，(2)草案draft 汇票drawee 受票人drawer 发票人Dual-factor Theory 两因子理论dumping 倾销durable goods 耐用物品duty drawback 退税duty list 职责表duty roster 轮值表duty 税earning capacity 收益能力；盈利能力earnings per share 每股盈利economies of scale 规模经济electronic banking 电子银行服务electronic computer 电子计算器electronic data processing (EDP) 电子数据处理electronic payment system 电子付款服务embargo 禁运emolument (1)薪酬；酬金，(2)津贴emotional appeal 情感诉求employee association 职工联合会employee counselling 员工辅导employee-oriented 员工导向employees compensation insurance 雇员赔偿保险employees conpensation 雇员赔偿employers liability insurance 雇主责任保险employers association 雇主联会；雇主协会employment agency 职业介绍所empower 赋予权利end user 最终使用者endorsement (1)背书，(2)批注，(3)认可；赞同endorsement （1）背书，（2）批注endowment insurance 储蓄保险enterprise 企业entity 单位；个体entrepot 转口港；转口埠entrepreneur 企业家equal-annual-payment depreciation method 平均年金折旧法；平均折旧法equity capital 主权资本；权益资本；股本equity finance 主权资金equity financing 资本筹措；权益筹资equity 产权；主权；权益errors and omissions excepted (E & OE) 如有错漏不在此限errors and ommissions excepted (E&OE) 如有错漏不在此限espirt de corps 团体精神esteem need 自尊需要；名望需要European Economic Community (EEC) 欧洲经济共同体European Economic Community (EEC) 欧洲经济共同体；欧洲共同市场ex-dividend 除息ex-godown 仓库交货价；出仓价ex-right 除权ex-warehouse 仓库交货价；出仓价ex-works 出厂价；工厂交货价exchange control 外汇管制exchange fund 外汇基金exchange （l）兑换，（2）交换exclusive distribution 独家经销executive (1)行政，(2)行政人员；执行人员executor 遗嘱执行人expert power 权威权力expertise (1)专才，(2)专门知识；专家经验export licence 出口许可证export 出口export-oriented 出口主导；出口导向exporter 出口商exports 出口express delivery 专运express terms 明示条款external financing 向外筹措资金；向外融资extra dividend 额外股利extractive industry 采掘工业extrinsic reward 外在报酬face value 票面值factor (1)应收帐款数购商，(2)经纪商；代理人，(3)因素；要素factor analysis 因素分析factor 应收帐款收购商factoring house 应收帐款收购商factoring 出售应收帐款；应收帐款让售factors of production 生产因素；生产要素Federation of Hong Kong Industries 香港工业总会feedback 回应；反馈；回馈fictitious asset 虚设资产final dividend 末期股息；末期股利final divident 末期股息；末期股利finance company 财务公司financial incentive 财务奖励financial institution 财务机构；金融机构financial intermediary 金融中介机构financial leverage (1)财务挺率；杠率，(2)财务杠杆作用financial management 财务管理financial market 金融市场；财务市场financial ratio 财务比率financial statement 财务报表financial year 财政年度；会计年度finished goods 制成品fire insurance 火险firm 商号；商行；企业first-line manager 第一线管理人员fiscal year 财政年度；会计年度fixed asset 固定资产fixed budget 固定预算fixed capital 固定资本fixed cost 固定成本fixed deposit account 定期存款账户fixed deposit 定期存款fixed liability 固定负债flat organization 平扁组织flexible budget 弹性预算flexitime 弹性工作时间floating debenture 浮动抵押公司债券flow chart 流程图foreign exchange control 外汇管制foreign exchange market 外汇市场foreign exchange rate 汇率foreign exchange 外汇foreign trade 对外贸易；国际贸易foreman 工头forfeited share 没收股份form utility 形式效用formal organization 正式组织forward integration 前向合并founders share 创办人股本；发起人股本franchise 营业特权；专利权franchise 营业特权；专利权；特许权franchisee 特许权使用人franchisor 特许权拥有人franking machine 邮戳机free alongside ship (FAS) 船边交货价free currency 自由货币free enterprise 自由企业free on board (FOB) 船上交货价；离岸价free port 自由港free trade 自由贸易freight 运费frequency distribution 频数分布；频率分布fringe benefit 额外利益；附带福利fringe benefit 额外利益；附带福利；边缘福利full liability 全部责任functional authority 职权；职能权力；功能性职权functional departmentalization 功能分部；职能分部functional discount 功能折扣functional organization 功能组织；职能组织fund (1)基金，(2)资金fund flow 资金流转fund （1）基金，（2）资金funds statement 资金表futures contract 期货合约futures deals 期货交易futures market 期货市场futures price 期货价格G