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1、Foreword序言Belgium比利时Preface序文Iceland冰岛Contents目录Poland波兰Earth地球Denmark丹麦Global全球的Germany德国Country国家Russia俄罗丝Village村庄France法国Global village地球村Finland芬兰Developed country发达国家Netherlands/ Holland荷兰Developing country发展中国家Norway罗挪威Western西方Portugal(葡萄牙)Eastern东方Sweden瑞典Oriental东方的Switzerland新瑞典Far east远东

2、Spain西班牙Asia垩州Greece西腊Europe欧洲Italy意大利Africa非洲Australia澳大利亚Oceania大洋洲New Zealand新西兰North America北美洲United States of America (USA)美利坚合众国South America南美洲Canada.加拿大Antarctica南极洲Mexico墨西哥Arctic ocean北冰洋Argentina阿根延Atlantic ocean大西洋Brazil巴西Indian ocean印度洋Peru秘鲁Pacific ocean太平洋Chile智利Capital首都Republic of

3、Korea泰国Major city城会Philippines菲律宾Continental boundary 洲界Kazakhstan哈萨克斯坦International boundary国界Kuwait利威Railways铁路Malaysia马来西亚Motorway咼速公路Mongolia蒙古Shipping route航海线Thailand泰国Airport飞机场Turkey土耳其Port码头Singapore新加坡World-wide/ throughout the wold全球Iran伊朗Universal宇宙Japan日本English英语India印度熬e ' s Repub

4、lic o中华人民共和国Israel以色利British英国Spoken English英语Great British大英帝国International trade国际范围Ireland爱尔兰ISO (In ter natio nal Sta ndard Orga ni zati on)国际标准化组织Austria亚洲IEC (In ter nati onal Electrotech ni calCommissio n国际电气工委员会WTO (World Trade Organization)世界贸易组织Attachment; Enclosure附件Business communication

5、业务联络W/I; within在范围内With same language相同的语言W/O; without在范围外With same format相同的方式Prepare; preparation作成With same style相同风格Check; checked审查Efficiency效益Approve; approved; approval批准Time is money时间就是金钱Propose; proposal建议Be careful and work hard学习努力Reference (RE)参考Easy work简易工作PS/ postscript留稿Documentatio

6、n档化SUB/ subject主旨Paper work纸张工作Boss老板File档Chairman of the board董事会主席Import/ export进口 /出口CEO/ chief executive officer执行主任Company公司Board of director董事会Jazz Hipster Corporation淇誉公司Director董事长Chi-Yu Electronics (Shen Zhen) Co., Ltd.淇誉电子(深圳)有 限公司General manager总经理Co./ company公司Vice/ deputy president副总Ltd

7、./ limited有限Manager管理Enterprise企业Management管理部Administration管理Chief主任Finance财务Expert专家Materials材料Consultor顾问师Purchase/ purchasing 采购Supervisor课长PC/ production control生管Section chief课级主管MC/ material control物管Engineer工程师Manufacturing制造Technologist技术员RD/ Research &Development研发Secretary秘书ME/ manufa

8、cturing engineering制造工程Assistant助理ME/ mechanical engineering技术工程G/L; group leader组长PE/ production engineering生产工程Clerk文员QA/ quality assurance 品保Statistician统计员QC/ quality control品管F/M; foreman领班Marketing视查Relief副领班International prefix国际区号Stock chaser物料员Country code国家代号Inspector检验员Area code区号Operator

9、作业员Post code邮政编号(国际用)SPA/ solder pot attendant锡炉保养员Zip code邮政编号(国际用)Repairman修理员Fax in, fax out传进,传出Trouble shooter修护员Lady女士Analyzer分析员Gentleman男士,绅士Material handler搬运员Mr./ Mrs./ Ms./ Miss小姐Keeper仓管员ATTN.; attention注意Tester测试员To给Chapter n Purchasing/ businessFrom, FM从Purchasing department采购部CC; Carb

10、on Copy副本Purchaser采购员Distribution档与分发Material物料,材料Component元件;零件;部件Correspondence函电Purchasing; purchase 采购Procurement采购Require; requirement; requisition需求Payment term付款方式PR/ purchase requisition请购单(采购需求表)Guarantee letter保証书PO/ purchasing order 订购单Telephone number电话号码Capital expenditure requisition资本

11、支出申请Contract联系,联络RT/ receiving ticket收据单Feedback反馈Buyer买出MRO/ maintenance/ repair/ operation操作,运作Buying买入Delivery交货Selling卖出Transfer传送,传输Purchasing management采购管理M/T; mail transfer信传Supplier公司供应商T/T; telegraphic transfer电传Contract/ orderOpen account开户Responsibility and authority权责D/P; document again

12、st payment付款交单Raw material原材料D/R; deposit receipt存款收据Nonconforming material不合格材料Draft汇票Application申请Drawee/ payer汇款人Part number料号Drawer开汇票人Model name模型号,机型D/A; document against acceptance接收票据Sign签名Sight L/C; Usance L/C; irrevocable L/C信用证Signature签名Credit信用Specification规格Credit card信用卡Price价格Debit c

13、ard债务卡Unit price单价FOB; free on board离案价Due date期限日期CIF; cost, insurance and freight成本;保险;运费;Shipment date出货日期C&F ; cost and freight成本和运费Quantity数量C.F&C ; cost, freight and commission成本;运费;佣金Net weight净重c. i. ; cost and insurance成本和保险Gloss weight毛重B/E; Bill of Exchange兑换单Tare weight皮重C/B; cle

14、an bill清单Packing包装,装箱Business业务L/T letter of credit信用証SO/ shipping order订船单Destination目的地Packing list装箱单Port码头Inquiries询单Certificate of origin产地証Offers报盘Inspection certificate检验証书In duplicate一式二份Product appoval成品承认书In triplicate一式三份Establishing trade relations建立贸易关系In quadruplicate一式四份Chamber of com

15、merce商会In quintuplicate一式五份Advertisement广告In sextuplecate一式六份The Bank of China中国银行Invoice发票General merchandise 通用商品As per; according to依据,依照,根据Line/ one ' s trade occupation生意行Discount回扣Trade terms贸易条款Firm offer实盘Samples/ specimen样品Non-firm offer虚盘Quotes/ quotations报价单Shipping mark唛头Devaluation贬

16、值Retail price零售单价Revaluation升值Wholesale price批发价Home market price国内市场价CCPIT; China Council for the Promotion ofIn ter nati onal Trade中国国际贸易促进会International market price国外市场价Principal委托人Favorable price优惠价Agent代理人Prevailing price当前成交的价格Turnover成交量Net price净价Canvass推销Cardboard carton卡通箱Short-term短期Draw

17、n at sight见票即付Long-term长期Margin毛利Market reports市场调查报告Built-in内装Brisk兴旺Lot/ batch批量Strong强劲Make a counter-offer开盘,报盘Very firm牢固Commodity商品Quiet清淡Reading电文Offset抵冲Collection托收Consignee收货人Advise of Amendment 修正通知Slip传票Issuing bank发行Tariff税则Notifying bank通知行CB/ Competent Body认证;测试机构Remittance汇款UL/ Under

18、writer Laboratory美国安规Endorse承担费用FCC/ Federal CommunicationCommittee联邦通讯委员会Expiry满期CIS/ Chinese Inspection Standard 中国检验标准S/C; Sales confirmation销售确认书JIS/ Japanese Inspection Standards 本检验标准Booking space订舱GB国标Partial shipment分批装船MITI/ T-mark日本安规Transshipment转船KEMA荷兰安规标准Counter-sign签约NEMKO挪威安规Economic

19、 condition经济条件,经济状况Salary薪水Sub-contract分报公司FEMKO; SIIStock股票Wage工资Shipping documents出货单AEE西班牙安规标准Tax税收Earnings全部收入Arbitration诉讼UTE法国安规标准Reserve订购Operation营运Arbitration clause诉讼条款NSAI冰岛安规标准Input投入Owner拥有者Arbitration award裁决SEMKO瑞典Output产出Banker银行家Claims索赔SEV瑞士Current asset流动资产Creditor债权人Shortage短装;少装

20、IMQ意大利C/A ; current account往来账户Agency代理Slump暴跌,萧条SAA; CSA澳洲,加拿大Current ration现行比率Negotiation谈判S. S. ; steam ship汽船GS; VDE; TUVCapital account资本账户Cash position现金状况M. V. ; motor ship摩托艇SA ()澳大利亚安规标准LIFO; last-in-first-out后进先出Operating results营运结果Insurance policy保险单OVE ()奥地利安规标准FIFO; first-in-first-out

21、先进先出Accounting system会计制度Discharge卸货CEBEC ()比利时安规标准Loan贷款Turn-over rate周转率F.P.A. free of平安险CEBond; debenture债券Inventory turnover rate库存周转率particular averageInvestment投资Patent right专利W. A. with average水渍险BS/ British Standard; ASTAProject项目Principle原则,规则W. R. war risk战争险Chapter 皿 Finance/ accountOblig

22、ation义务Resource资源Insurance rate保险利润Finance department财务部Insurance保险Withdrawal彻回Force Majeure不可抗拒的力亮FIN; finance; financial财务Long-term长期Residual剩余Fiscal; fiscal year财政,财政年段Booker keeper薄计员Short-term短期NR/Notes receivable应收票据Balance sheet负债平衡表Ledger clerk记帐员AR/ accounts应收帐款Face amount面值Accounting会计Cash

23、ier出钠员receivableBusiness工商管理Petty cash零用金NP/ notes payable应付票据Write off注销,撤收administrationAP/ account payable应付帐Go out of business破产Mordent business现代贸易Break even point (损益平衡点)损益平衡表Priority优先权Recoveries of bad debts坏帐收回Budget预算Preferred stock优先股票Accounting equation会计工程师Fluctuate波动Measure核算Common sto

24、ck一般股票Property遗产、财产Constant恒定的,永恒的Integrate合并Real estate不动产Transaction交易、事务Cost flow资本流动Classification分类,归类Idle funds闲置资产Income statement收表Goods flow货物流动Financial policy财务制度Interest利息Performance责效(表演)Weighted average加权平均Financial officer会计主管Stock Holder股票持有人Annual年度的Take into account纳入统计Yardstick衡量标

25、准Additional capital增加资本Estate broker地产经纪人The end of the period期末Asset资产Conversion兑换Securities证券Overstocking存货过多Liability负债Debt债务Interest earned利息收入Out of stock存货不足,存货断档Owner' s equity股东权益Extension展期延期(分机)Slack season淡季Advanced accounting courses高级会计课程Discount回扣Expense花费、费用Merchant商人The balance r

26、emaining on hand结存Commission佣金Labor cost劳动成本Ledger分类帐Ending inventory期末存货Balance余额DL; direct labor直接员工Journal日记帐Beginning inventory期初存货Sheet报表,表单IDL; indirect labor间接员工Cash Disbursement现金支出Residual valve剩余Spread sheet展开表)展开表Profit margin利润伐出)Cost成本Net profit净利、纯利Cash receipts现金收集据Percentage百分之几Accou

27、nt核算Net loss净损失Deduct扣款、扣除Fraction分数Cost accounting成本会计Gross profit毛利Invoice Register发票本、发票薄Accumulated depreciation累计折旧Master budget总预算Sales revenue销售额Double-entry复式记帐To be consistent with相一致Production budget生产预算Check book支票薄Single-entry单式记帐Tax burden税收Accountant会计员Practice事务所)事务所General ledger总分类帐

28、Income tax return纳税审请表License执照,证书Income收入Accounting cycle会计循环Inflated通货膨胀的Statement财务报表Economic Entity经济实体Sequence次序、顺序Charge费用Drawing accounts提款账户Bank loan银行贷款Breakeven chart损益平衡图Handing charges搬运费Expenditure支出,开支Assess评估,评鉴Loan applications贷款申请书Public relationship charge公共费用Postage邮费Accounting pr

29、inciples会计原则Cost accounting成本会计制度Technology transfer charge技术转証费Stamp盖戳,邮戳Waste paper basket废纸systemSignature签名Financial Accounting Standards board (FASB)财务会计标准委员会Financial goals and standards财务目标及标准Exchange loss兑换损失Reimbursement报销;退款Securities and Exchange証券交易委员会Master budget总预算Non-operating expens

30、es营业外支Commission (SEC)Financial forecast财务预算Donations损款NSF/ not sufficient无用资金,无效资金 American Accounting Association美国会计协会Actual cost实际成本Extraordinary losses特别损失fundsFavorable cost有益成本变动Retirement fund退休基金Notification of收兑通知Provision条款,条件variancescollectionUnfavorable cost无益成本变动Current year profit现年利

31、润Cash on hand库存现金Commitment许诺,承诺variancesTrustee收托Lawsuit诉讼Material purchased物料采购Enterprise expansion fund企业发展(开发)基金Installment plan分期付款Indefinite无限期的Auxiliary material辅助材料Investment returned投资输入Worthless无价值Provisions of leases租赁条款Packing material包装材料Accrued expenses预提费用Allowance预备金Purchases commitm

32、ents订单购买合同Cost variances of物料成本变动Liquid流动Bank statements银行对账单materialsPast-due过期Physical counts实物盘点Buildings & structures 房户建筑费Credit department信用部门Measuring unit量测(计量)单位Machinery &机器设备费用On credit/account赊款Account balance账户余额equipmentCash equivalents现金平衡Bill of sale销货账单Transportation运输设备费用Pe

33、nsion津贴Administrative expense管理费用facilitiesLegal capital合法资本Trademark商标Office equipment办公设备Lender债主Copyrights版权Construction material建筑材料Present value现值Goodwill商誉Semiannual interest半年利息RMB人民币Chapter V QualityCharacteristic Diagram制性要因Contract interest rate合同利息USD美元(美金)Quality department质量部Check list查

34、核表Nominal interest rate标定利息HKD港币IQC/ incoming quality control进料质量管制Histogram直方图Market interest rate市场利息NTB新台币QA/ quality assuranceJ品保Control chart管制图散布图Effective interest rate 有效利息Taxes payable应付税QE/ quality engineeringSubsidiary子公司Individual income tax个人所得税质量工程Scatter Diagram散布图Parent company总公司Cus

35、toms duties关税PDCA/ Plan Do CheckActionSecurities exchanges 証券交易Operation tax营业税QC/ quality control品管计划执行检查动作Brokerage houses经纪行Sales tax销售税IPQC/ in-process quality control制程质量管制SDCA/ Standarc Do Check标准执行检查动作Marketable debt有价债务性証券Investor 'quities投资人权益ActionsecuritiesOQA/ outgoing quality assura

36、nce出货品质保証允收标准Marketable equity有价债权性証券Premium on capital资本溢价AQL/ acceptable quality levelsecuritiesSQA/ supplier quality assurance供应商质量保証5W/1H/ When; Who; Where;Why; What; How时间;谁;哪里;为什么; 怎么做Takeover吞并Reserve fund储存基金Single economic unit单独的经济实体Undistributed profits不可分配的利润ISO9000/Single legal entity单独

37、的法律实体Cost of production生产成本International Standard 国际标准组织4M/ Manpower; Machine;Fair展销会,贸易会Manufacturing expenses制造费用OrganizationMaterial; MethodPrivilege特权,优惠权Depreciation折旧费QS9000/ Quality质量系统5S/ 1. Japanese:Original cost原始(初始)成本Environment protection环境保护费SystemVariable cost变动成本Local sales内销Internal

38、 quality audit内部质量稽核Seiri; Seition; Seiso; Seiketsu;Fixed cost固定成本Loading and unloading expense装卸费用ShitukeFixed asset固定资产Selling expenses销售费First party audit第一方稽核(自已2. English:公司)Second party audit第二方稽核(客户)Sor;; Str;3ightetn; Scrub; systematize; standardizeThird party audit第三方(承証机构)Check gembutus检查现

39、场MRB/ Material review board物料审查会Conformance符合;合格MRP/ Material requisition procedure物料需求程序Cross-functional management跨功能管理Reliability test信赖性试验Cycle time周期Life test寿命试验TQM/ total quality management全面质量管制MTBF/ mean time between failures老死试验Suggestion system翻案系统Heat-resistance test耐热试验Pull production拉力

40、生产Cold-resistance test耐寒试验Push production推动式生产Humidity-resistance test耐湿试验QCD/ Quality; cost; delivery质量;成本,交期Appearance check外观检查QCDMS/ Quality; cost; delivery; moral; safetyInside construction check内部构造检查QFD/ quality function deployment质量功能开发(展)Electrical test电气测试QCC/ quality control cycle品管圈Hi-po

41、t test高压测试Standardization标准化Drop test落地测试TQC/ total quality control全面质量管制Temperature-rising test温升测试Instability不稳定性Vibration test振动试验Unreasonably不明原因Aging test时效测试Total inspection全检Impact test冲击测试Sampling inspection抽样检验Scratch test刮伤测试Visual inspection目视检验Environment test环境试验MIL-STD/ Military Standa

42、rd军用标准Sound performance test听音测试Defect; defective rate不良,不良率Load stability test负荷安定度Fall-off rate失效率Unload stability test无负荷安定度First through rate直通率Corrosion-resistance test耐腐蚀测试Yield rate产率QC Operation modes QC作业方法PPM/ parts per million百万分一Stratification层别法Percentage百分比Pareto chart柏拉图Zero defect零缺点

43、Water-fall chart瀑布图ARL/ acceptable reliability level允收信赖性水平STD/ standard标准Accidental error偶然误差Spec./ specification规格Corrective action改善行动QM/ quality manual质量手册Preventive action预防行动QP/ quality procedure 质量程序书Actual value实际值Criteria规范Nominal value标准值Character特性Age at death死期(老死时间)Feature特点;属性Age at fa

44、ilure失效时间Cosmetic; finishing化妆Amount of inspection检验次数Dust灰尘Failure analysis失效分析Dirty脏Approximate number合适数量Oil mark油污ASN/ average sample number平均样品数Broken破损;破裂Average sampling平均抽样Accept接收Bad lot不良批量Return; reject璫货,判退Downward bias抽下偏移Dead死机Calibration校验Tear; wear撕;磨损Category种类Master/ slave主机,副机Rand

45、om cause随机原因Function test功能测试Special cause特殊原因Shipping test装船测试Substantial cause本质原因ESP/ electrical statistics potential静电压Unavoidable cause不可避免的原因Current leakage漏电Certification认証Symptom症状;符号Number of defectives不良数Too loose/ tight太松/太紧Classification of defectives不良品归类Come off脱落Clearance问隙Poor assemb

46、ly组装不良Coefficient of reliability信赖性系数Scratch刮伤Coefficient of variation变异指数Foreign material异物Concession特采Sink mark; shrinkage 缩水;缩水痕Constant error永久性错误Glitter mark亮斑Contract review合约审查Discrepancy色差Control lower limit管制下限Color difference色差Control upper limit管制上限Deformation变形Control of nonconforming ma

47、terial/ product不良品管制Grill crochetZero correlation零关系Missing bar code漏贴条形码贴纸Coefficient correlation关系指数No sound无声Critical defect致命缺陷Noise杂音Major defect主要缺陷Out of control失控Minor defect次要缺陷Cross-talk串音Customer complaint客户投诉Hum交流声Customer satisfaction客户满意度Sound discontinuous断音Customer requirement客户要求Poo

48、r connection接触不良Inspection data检验数据Channel difference声道差异Degree of accuracy精度Residual noise残留噪音Delivery quality出货品质Test condition测试条件Average deviation平均偏差Statistical统计Dimension尺寸Normal distribution正常分布Quality system质量制度(系统)Document approval and issue档批准与发出Product approval process产品承认(确认)程序Final prod

49、uct成品Continuous improvement持续改善Fatigue life疲劳寿命Contract review合约审查Failure reporting失效报告Amendment to a contract合约修改Field work现场工作Design control设计管制Frequency频率Document and data control档与资料管制Block gage块规Control of customer-supplied客供品管制productIdentification stamp签印章Product identification and traceability产品的签别与追溯性Incoming material control进料管制Process control制程管制Incoming m

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