《外贸英语函电》备课笔记

《外贸英语函电》备课笔记编写人王佳伟一、函电书写基本原则1、Courtesy礼貌语言要有礼且谦虚，及时地回信也是礼貌的表现。例如：Wehavereceivedwithmanythanksyourletterof20May,andwetakethepleasureofsendingyouourlatestcatalog.Wewishtodrawyourattentiontoaspecialofferwhichwehavemadeinit.Youwillbeparticularlyinterestedinaspecialofferonpage5ofthelatestcatalogenclosed,whichyourequestedinyourletterof20May.2、Consideration体谅写信时要处处从对方的角度去考虑有什么需求，而不是从自身出发，语气上更尊重对方。例如："Youearn2percentdiscountwhenyoupaycash.Wewillsendyouthebrochurenextmonth."就比"Weallow2percentdiscountforcashpayment.Wewon'tbeabletosendyouthebrochurethismonth."要好。3、Completeness完整一封商业信函应概况了各项必需的事项，如邀请信应说明时间、地点等，确忌寄出含糊不清的信件。4、Clarity清楚意思表达明确，要注意：（1）避免用词错误：例如：AstothesteamerssailingfromHongKongtoSanFrancisco,wehavebimonthlydirectservices.此处bimonthly有歧义：可以是twiceamonth或者oncetwomonth.故读信者就迷惑了，可以改写为：1.WehavetwodirectsailingseverymonthfromHongKongtoSanFrancisco.2.WehavesemimonthlydirectsailingfromHongKongtoSanFrancisco.3.WehaveadirectsailingfromHongKongtoSanFrancisco.（2）注意词语所放的位置：例如：.Weshallbeabletosupply10casesoftheitemonly.前者则有两种商品以上的含义。（3）注意句子的结构：例如：Wesentyou5samplesyesterdayofthegoodswhichyourequestedinyourletterofMay20byair.Wesentyou,byair,5samplesofthegoodswhichyourequestedinyourletterofMay20.5、Conciseness简洁（1）避免废话连篇：例如：.Wewishtoacknowledgereceiptofyourletter...可改为：WeappreciateyourletterEnclosedherewithpleasefindtwocopiesof...可改为:Weenclosetwocopiesof...（2）避免不必要的重复：（3）短句、单词的运用：Enclosedherewith>enclosedatthistime>nowduetothefactthat>becauseadraftintheamountof$1000>adraftfor$10006、Concreteness具体7、Correctness正确二、样信（一）感谢信样信DearMr./Ms,ThankyouforyourletterofJune4,enclosinganaccountoftheorganizationandworkofyourChamberofCommerceandIndustry.Weareverygratefulforsuchadetailedaccountofyouractivities.Thisinformationiscertaintohelpincreaseourfuturecooperation.Yoursfaithfully尊敬的先生/小姐，谢谢您六月四日的来信及随信附上的说明书，该说明书描述了你们工商总会的工作与组织结构。对给我们一个你们活动如此详细的描述，我们表示非常感谢。这一信息一定能帮助促进我们未来的合作。你诚挚的（二）祝贺1.DearMr./Ms,Ontheoccasionofthe35thanniversaryofyourNationalDay,pleaseacceptourheartiestcongratulations.Maythetradeconnectionsbetweenourcountriescontinuetodevelopwitheachpassingday!Yoursfaithfully尊敬的先生/小姐，值此国庆三十五周年之际，请接受我们最真诚的祝贺。愿我们两国之间的贸易联系持续发展。你诚挚的(三)告示1.OpeningofnewbusinessDearMr./Ms,WehaveopenedattheaboveaddressasalesofficeforourproductshereinNewYork.Weemployastaffofconsultantsandawell-trainedservicedepartmentwhichmakesroutinechecksonallequipmentpurchasedfromus.Wewouldbepleasedifyouwouldtakefulladvantageofourservicesandfavorableshoppingconditions.Wefullyguaranteethequalityofourproducts.Yoursfaithfully尊敬的先生/小姐，我们已在纽约上述地址为我们的产品开设了一家办事处。我们雇有一个咨询人员和一支受过良好训练的服务队伍，可以为从我处购买的设备进行日常检查。如果你能充分利用我们的服务和良好的购物环境，我们会很高兴。我们全面保证产品的质量。你诚挚的2.建立办事处EstablishmentofnewbranchDearMr./Ms,Owingtothelargeincreaseinthevolumeofourtradewiththiscountrywehavedecidedtoopenabranchhere,withMr.WangLoasmanager.Thenewbranchwillopenon1stMarchandfromthatdateallordersandenquiriesshouldbesenttoMr.WangLoattheaboveaddress,insteadoftoourLondonoffice.Wetakethisopportunitytoexpressourthanksforyourcooperationinthepast.Wehopethenewarrangementswillleadtoevenbetterresults.Yoursfaithfully尊敬的先生/小姐，因在该国贸易额大量增加，我们决定在这里开设一家分支，由王洛先生任经理。新办事处将于三月一日开业，今后所有的订单和询价,请按上述地址送到王洛先生那，而不是伦敦办公室。我们籍此机会向您过会与我们的合作表示感谢，我们希望新的安排能产生好的结果。你诚挚的3.歇业DiscontinuationofbusinessDearMr./Ms,Withthedemolitionofourpremisesattheaboveaddressunderaredevelopmentscheme,thepartofourbusinesscarriedontherewillbediscontinuedaftertheendofOctober.OnMonday,1stOctober,weareholdingaclosing-outsale.Stockonhandwillbeclearedregardlessofcost.Therewillbesubstantialreductionsinalldepartmentsandinsomecases,priceswillbemarkeddownbyasmuchasonehalf.Stocktobeclearedisunrivaledinbothvarietyandquality.Asthesaleislikelytobewellattended,wehopeyoumakeapointofvisitingthestoreasearlyaspossibleduringtheopeningdays.Yoursfaithfully尊敬的先生/小姐，随着在经营重组计划下而取消的上述经营场所，该处的业务将于十月底后停止。在十月一日，星期一，我们将组织一次清仓销售，现有库存不论成本都将售。所有部门都将大幅削价，有的商品折价会达一半。清仓商品无论种类还是质量都无可挑剔。因此次销售参加人员可能较多，我们希望您在清仓销售期间尽早来。你诚挚的4.更改名称和地址ChangeofnameandaddressDearMr./Ms,Atourcompanymeetingon4September,itwasdecidedthatthenameofourcompanywouldbechangedtoCNMIECLeeCo.Atthesametime,itwasdecidedtomovethecompanyfromtheaboveaddresstoNo3-6BroadwayStreet.WewillappreciateyourinformingtheappropriatedepartmentsofthesechangesYoursfaithfully尊敬的先生/小姐，在公司九月四日的会议上，我们公司的名称已决定改为CNMIEC李氏公司。同时公司由现在地址移到百老汇街3-6号。如能把这些变化通知相关部门，我们将不胜感激。你诚挚的5.新的任命NewappointmentDearMr./Ms,WewishtonotifyyouthatMr.RobertSmart,whohasbeenourrepresentativeinSouthwestEnglandforthepastsevenyears,hasleftourserviceandthereforenolongerhasauthoritytotakeordersorcollectaccountsonourbehalf.WehaveappointedMr.FredPetersoninhisplace.Mr.Petersonhasformanyyearsbeenonoursalesforceandisthoroughlyfamiliarwiththeneedsofcustomersinyourarea.Wetrustyouwillhavegoodcooperationfromhim.Yoursfaithfully尊敬的先生/小姐，我们在此通知您，过去七年在英格兰西南任我们代表的罗伯特斯马特先生已离开我们公司，他不再代表公司接受订单收款。我们已任命弗莱德彼特森代替他的位置。彼特森先生已在我们的销售部门任职多年，完全熟悉你地区顾客的需要。我们相信您和他能有好的合作。您诚挚的6.公司的建立与重组EstablishmentorreorganizationofcompanyDearMr/Ms,Wearepleasedtoannouncethatasof1stJuneourfirmwillmergewithD&WCo.ofthistowntoformthenewfirmofCN/CWCo.Thenewfirmwillcarryonbusinessat6RuedeToqueville,Tripoli,towhichaddresspleasesendallcommunicationsafter31stMay.Weappreciatetheconfidenceyouhaveplacedinusinthepastandlookforwardtocontinueddealingswithyou.Yoursfaithfully尊敬的先生/小姐，我们高兴的宣布，由于六月一日我们公司将于该镇的D&W公司合并，成立新的CN/CM公司。新公司将在Tripoli的RuedeToqueville六号办公，五月三十一日后所有信息请寄新地址。我们感谢您过去对我的信任并希望继续与您来往。您诚挚的（四）、介绍经营业务我们从我驻巴基斯坦使馆商务参赞处得悉贵公司的名称和地址，现借此机会与你方通信，意在建立友好业务关系。我们是一家国营公司，专门经营台布出口业务。我们能接受顾客的来样定货，来样中可具体需要产品的花样图案，规格及包装装潢的要求。为使你方对我各类台布有大致的了解，我们另航寄最新的目录供参考。如果你方对产品有兴趣，请尽快通知我方。一俟收到你方具体询盘，即寄送报价单和样本。盼早复。SPECIMEN：INTRODUCINGBUSINESSOPERATIONDearSirs,RE:TABLECLOTHWehaveyournameandaddressfromtheCommercialOfficeofChineseEmbassyinPakistan.Wetakethisopportunitytowritetoyouwithaviewtosetupfriendbusinessrelationswithyou.Weareastate-ownedcompanydealingspeciallywiththeexportoftablecloth.Weareinapositiontoacceptordersaccordingtothecustomer'ssamples.Inthecustomer'ssamples,requestabouttheassortedpattern,specificationandpackageoftheneededgoodscanbeindicatedparticularly.Inordertogiveyouageneralideaofvariouskindsofthetableclothwearehandling,weareairmailingyouunderseparatecoverourlatestcatalogueforyourreference.Pleaseletusknowimmediatelyifyouareinterestedinourproducts.Wewillsendyouourpricelistandsampletoyouassoonaswereceiveyourspecificinquiry.Lookingforwardtoyourearlyreply,weare.Yoursfaithfully（五）资信调查函电惠请将有关加纳阿克拉西非进口公司的资信情况、商业经营情况告诉我们。该公司地址是：加纳阿克拉520号邮政信箱。请确信，我们对你们提供的所有资料都严加保密，你们不负有任何责任。谢谢。CREDITINVESTIGATIONDearSirs，Youarekindlyrequestedtoprovideuswiththeinformationoncreditandbusinessoperationof×××ImportCompany.Thecompanyaddressis×××.Pleasebeconvincedthatallthematerialsyousupplytouswillbekeptabsolutelysecret,forwhichYouwillnottakeanyresponsibilities.BestRegards.Yourstruly三、商业英文书信中所使用的词语（1）贵函Yourletter;Yourfavor;youresteemedletter;Youresteemedfavor;Yourvaluedletter;Yourvaluedfavor;Yournote;Yourcommunication;Yourgreatlyesteemedletter;Yourveryfriendlynote;Yourfriendlyadvice;Yours.（2）本信，本函Our(my)letter;Our(my)respects;Ours(mine);Thisletter;theselines;Thepresent.（3）前函Thelastletter;Thelastmail;Thelastpost;thelastcommunication;Thelastrespects（自己的信）;Thelastfavor（来信）（4）次函Thenextletter;Thenextmail;Thenextcommunication;Theletterfollowing;thefollowing.（5）贵函发出日期Yourletterof(the)5thMay;Yourfavordated(the)5thJune;Yoursofthe3rdJuly;Yoursunderdate(of)the5thJuly;Yourletterbearingdate5thJuly;Yourfavorofevendate(AE);Yourletterofyesterday;Yourfavorofyesterday'sdate;Yourletterdatedyesterday.（6）贵方来电、电传及传真Yourtelegram;Yourwire;Yourcablegram（从国外）;Yourcodedwire（密码电报）;Yourcodemessage;Yourciphertelegram;Yourwirelesstelegram;YourTELEX;YourFax.（7）贵方电话Yourtelephonemessage;Yourphonemessage;Yourtelephoniccommunication;Yourtelephonecall;Yourring.（8）通知(Noun)Advice;Notice;Information;Notification;Communication;Areport;News;Intelligence;Message.(Verb)（通知，告知）Tocommunicate(afact)to;Toreport(afact)to...on;Toapprise(aperson)of;Tolet(aperson)know;Toacquaint(aperson)with;Tointimate(afact)to;Tosendword;tosendamessage;Tomailanotice;towrite(aperson)information;Togivenotice（预告）;Tobreakanewsto（通知坏消息）;Toannounce（宣布）（9）回信(Noun)Ananswer;Areply;Aresponse.(Verb)Toanswer;Toreply;Togiveareply;Togiveone'sanswer;Tomakeananswer;Tosendananswer;Towriteinreply;Toanswerone'sletter.（特此回信）Replyto;Answeringto;Inanswerto;Inreplyto;Inresponseto.（等候回信）Toawaitananswer;Towaitforananswer.（收到回信）Togetananswer;Tofavoronewithananswer;Togetaletteranswered.（10）收讫，收到(Noun)Receipt（收到）;Areceipt（收据）;Areceiver（领取人，取款人）;Arecipient（收款人）(Verb)Toreceive;Tobeinreceiptof;Tobeto(at)hand;Tocometohand;Tobeinpositionsof;Tobefavoredwith;Toget;Tohave;Tohavebefore(aperson);Tomakeoutareceipt（开出收据）;Toacknowledgereceipt（告知收讫）.（11）确认Toconfirm;Confirming;Confirmation;InConfirmationof（为确认...,为证实...）;Aletterofconfirmation（确认函或确认书）（12）高兴，愉快，欣慰Tohavethepleasuretodo;Tohavethepleasureofdoing;Tohavepleasuretodo;tohavepleasurein(of)doing;Totake(a)pleasureindoing(something);Totakepleasureindoing(something);Tobepleasedto(with)(by);tobedelightedat(in)(with);Tobegladto(of)(about);Toberejoicedin(at).（13）随函附件Enclose;（14）迅速，立刻四.书信格式称谓差异商务英语书信(BusinessorCommercialEnglishCorrespondence)是指交易时所使用的通信。在美国，常用Businesswriting，它包括书信、电报、电话、电传、报告书、明信片等。英语和美语在书信体例方面存在着一定的差异，比如信头和称呼、书信格式、遣词、结尾客套语等均有所不同。一般来说，英国书信较为保守，许多英国人喜欢用老式书信体，用词较为正式刻板，而美国书信语言非常生气、有活力，格式也较为简便。因此当我们写信的对象是英国或其旧殖民地国家时，要使用标准式英语Queen'sEnglish；如果写信的对象是美国或美国势力范围的地区时，就要用美国英语。当然，英国式的语言文化近年来也有变化，但总体来说，两者间的差异是很明显的。商业英文书信，一般都要求用打字机或电脑整齐地打印，左边各行开头垂直的，称为垂直式或齐头式(Blockstyle)，美国常用这种格式；每段的第一个词缩进去，称为缩进式或锯齿式(indentedstyle)，英国常用此格式。垂直式的职务及签名都在左边的边栏界线，这种格式，在极度尊重工作效率的美国公司，已普遍采用。正式的商业英语书信要在称呼的上方写上收信公司名称和地址或收信人的名字全称、职务及地址，称为信内地址（Insideaddress）。信内地址的写法也有垂直式和缩进式之分，垂直式或称美国式将各行并列，缩进式或称英国式将各行依次退缩。不过，近来英国商业书信的信内地址并未依次缩进，似乎与美国式相同。此外，在美国还流行一种普通收信人地址的写法，就是在书信的InsideAddress中，把门牌号和街名都省略掉。在英文书信中要使用敬语，最普遍的敬语是Mr.,Mrs.和Miss（用于未婚女性）。英国人常在男性的姓名之后用Esq.(Esquire的缩写)，不过在商业上也在慢慢地改用Mr.Mmes.(Madam的复数形式)，用于二个女士以上。Messrs.（Mr.的复数形式）用于二个以上的男人，或用于二个以上的男人组成的公司或团体。在英国式英文信里，Mr.,Mrs.,Messrs，均不加缩写句点，相反地趋向于进步自由的美语反而加缩写句点如Mr.,Mrs.,Messrs.。在称呼方面，商业上最普遍的有Gentlemen（美国式）与DearSirs（英国式）二种，相当于我国的"敬启者"或"谨启者"。如果信是写给某个公司单位的，不是写给某个具体人的，美语用Gentlemen（复数形式），英语用DearSirs。如果对方公司只一人时，必须使用Sir/DearSir。称呼后一般要使用标点符号，英国式采用逗号(comma)，美国式用分号(colon)。书信结尾客套语(complimentaryclose)有多种，相当于我国书信在结尾时使用的"敬礼"、"致敬"、"顺安"等句。最为典型的美国式写法是Sincerely和Bestregards，典型的英国式表达有Yourssincerely（熟人或知道对方姓名），Bestwishes,kindregards和yoursfaithfully（不知姓名）。此外，英国式的客套语还有特别礼貌的格式，但除了特殊情况外，现在不再使用。五、开头语与自我介绍从中华人民共和国驻…大使馆商务参赞处获悉贵公司名称和地址，现借此机会与贵方通信，意在达成一些实际交易为开端，以建立业务关系。1.HavinghadyournameandaddressfromtheCommercialCounselor'sofficeoftheEmbassyofthePeople'sRepublicofChinain...,wenowavailourselvesofthisopportunitytowritetoyouandseeifwecanestablishbusinessrelationsbyastartofsomePracticaltransactions.从中国国际贸易促进会获悉，你们有意采购电器用具。2.WehaveheardfromChinaCouncilforthePromotionofInternationalTradethatyouareinthemarketforElectricAppliances.驻贵地的中国领事向我们介绍，你公司是„生产„（商品）的大出口商。3.YournamehasbeenrecommendedtousbytheChineseConsulstationedinyourcityaslargeexportersof...goodsproducedin从„获悉你们行名及地址并了解你们是„„有经验的进口商。现向你们开报„，盼能在贵地市场推销。4.From...,wehaveobtainedyournameandaddressandunderstandthatyouareexperiencedimportersofWehavepleasureinofferingyou...ofwhichwewouldappreciateyourpushingthesaleonyourmarket.从„获悉你公司专门经营„，现愿与你公司建立业务关系。5.Welearnfrom...thatyourfirmspecializesin...,andwouldliketoestablishbusinessrelationshipwithyou.承„„的介绍，获悉你们是„„有代表性的进口商之一。6.Throughthecourtesyofwehavelearnedthatyouareoneoftherepresentativeimportersof...据纽约司密斯公司所告，得悉你公司名称和地址，并得知你们„日本东京商会已把你行介绍给我们。7.YournameandaddresshasbeengiventousbyMessrs.J.Smith&Co.,Inc.,inNewYork,whohaveinformedusthatyourfirmhasbeenrecommendedtousbytheChamberofCommerceinTokyo,Japan.承贵地„银行通知，你们是„的主要进口商（出口商），并有意与中国进行这些方面的贸易。9.TheBankinyourcityhasbeenkindenoughtoinformusthatyouareoneoftheleadingimporters(exporters)of...andareinterestedintradingwithChinaintheselines...据了解，你们是中国„（商品）有潜力的买主，而该商品正属我们的业务经营范围。10.WearegiventounderstandthatyouarepotentialbuyersofChinese...,whichcomeswithintheframeofourbusinessactivities.通过贵国最近来访的贸易代表团，我们了解到你们是信誉良好的„进口商，现发信给你们，盼能不断地接到你们的定单。11.Throughyourtradedelegationthatrecentlypaidavisittothiscountry,welearnedthatyouarewell-establishedimportersof...andarewritingtoyouinthehopeofreceivingyourordersfromtimetotime.我们欣然寄发这封自荐信，希望是互利关系的前奏。12.Wearegladtosendyouthisintroductoryletter,hopingthatitwillbethepreludetomutuallybeneficialrelationsbetweenus.我们有幸自荐，盼望能有机会与你们合作，扩展业务。13.WehavethePleasuretointroduceourselvestoyouwiththehopethatwemayhaveanopportunityofcooperatingwithyouinyourbusinessextension.我们冒昧通信，以期待与贵公司建立业务关系。14.Wetakethelibertyofwritingtoyouwithaviewtobuildingupbusinessrelationswithyourfirm.现向贵司自我介绍，我们是国营公司，专门经营轻工业品。15.WewishtointroduceourselvestoyouasastateoperatedcorporationdealingexclusivelyinLightIndustrialGoods.也许你们已有所知，我们是国营公司，经营„„（商品）的进出口业务。16.Asyoumaybewellaware,weareastate-operatedcorporationhandlingsuchitemsas..inbothimportandexportbusiness.鉴于你们是„的主要进口商之一，特此联系，盼能建立业务关系，以有助于你们满足各项需求。17.Asyouareoneoftheleadingimportersin...,wehavepleasureincontactingyouinthehopeofestablishingbusinessrelationsandrenderingyouassistanceinawiderangeofyourrequirements.了解到你们对„（商品）的进口和出口都感兴趣，故愿自荐，希望在我们两公司间建立互利的业务关系。18.Weunderstandthatyouareinterestedinboththeimportandexportof...anditisonthissubjectthatwewishtointroduceourselvesinthehopeofestablishingmutuallybeneficialbusinessrelationsbetweenourtwocorporations.你公司是信誉卓著的照相机进口商，我公司极愿与你公司建立业务关系。为此，我们现在寄去商品目录和价目单，用以向你公司毛遂自荐。19.Thehighreputation,whichyouareenjoyingascameraimporters,hasrenderedusdesirousofenteringintobusinessrelationswithyou.Accordingly,weintroduceourselvestoyoubysendingyouourcatalogsandprice-lists.我们经营的商品包括本国第一流造纸厂的产品，因此，我们有良好条件就你们提出的商品，向你们的顾客提供质量最可靠的商品。20.Thecommoditieswearehandlingconsistofthemanufacturesofthefirst-ratepapermillsofthiscountry,andsoweareinagoodpositiontoserveyourcustomerswiththemostreliablequalityofthelineyousuggest.我们专门经营中国美术工艺品出口，愿与你们进行交易。21.SpecializingintheexportofChineseArt&CraftGoodsweexpressourdesiretotradewithyouinthisline.我们的主要业务是纺织品和手工艺品。22.Ourlinesaremainlytextilesandhandicrafts.我们经营这项业务已有多年。23.Wehavebeeninthislineofbusinessformanyyears.本信目的是探索与你们发展贸易的可能性。24.Thepurposeofthisletteristoexplorethepossibilitiesofdevelopingtradewithyou.我们愿在平等互利、互通有无的基础上与你公司建立业务关系。25.Wearewillingtoenterintobusinessrelationswithyourfirmonthebasisofequality,mutualbenefitandexchangingwhatonehasforwhatoneneeds.我们愿与你们建立友好业务关系，分享互利的交易。26.Wewishtoestablishfriendlybusinessrelationswithyoutoenjoyashareofmutuallyprofitablebusiness.盼直接洽谈，以便将你公司特种经营商品引进我地市场。27.Wewishtoenterintodirectnegotiationwithyouwithaviewtointroducingyourspeciallinesinourmarket.我们有意向中华人民共和国寻求原油供应来源的可能性.28.WeareinterestedinthepossibilityofestablishingsourcesofsupplyofcrudeoilfromthePeople'sRepublicofChina.建议试试利用一下我们的经验和专门知识。29.Weadviseyoutomakeuseofourexperienceandspecialknowledgeontrial.相信我公司的对外贸易经验以及对国际市场情况的熟悉，可能使我们有资格得到你们的信任。3O.Wetrustthatourexperienceinforeigntradeandintimateknowledgeofinternationalmarketconditionswillentitleustoyourconfidence.我公司与此地可靠的批发商有密切联系，能与你公司作可观的进口业务。31.Beingcloselyconnectedwithreliablewholesalershere,weshallbeabletodoconsiderableimportbusinesswithyou.我们能报十分优惠的条款。32.Weareabletoquoteyouveryadvantageousterms.六、外贸英文常见缩略词CFR(costandfreight)成本加运费价T/T(telegraphictransfer)电汇D/P(documentagainstpayment)付款交单D/A(documentagainstacceptance)承兑交单C.O(certificateoforigin)一般原产地证PCE/PCS(piece/pieces)只、个、支等DL/DLS(dollar/dollars)美元DOZ/DZ(dozen)一打PKG(package)一包，一捆，一扎，一件等WT(weight)重量G.W.(grossweight)毛重N.W.(netweight)净重C/D(customsdeclaration)报关单EA(each)每个，各W(with)具有w/o(without)没有FAC(facsimile)传真IMP(import)进口EXP（export）出口MAX(maximum)最大的、最大限度的MIN(minimum)最小的，最低限度M或MED(medium)中等，中级的M/V（merchantvessel）商船S.S(steamship)船运MT或M/T(metricton)公吨DOC(document)文件、单据INT（international）国际的P/L(packinglist)装箱单、明细表INV(invoice)发票PCT(percent)百分比REF（reference）参考、查价EMS（expressmailspecial）特快传递STL.(style)式样、款式、类型T或LTX或TX(telex)电传RMB（renminbi）人民币S/M（shippingmarks）装船标记PR或PRC(price)价格PUR(purchase)购买、购货S/C（salescontract）销售确认书L/C（letterofcredit）信用证B/L（billoflading）提单FOB（freeonboard）离岸价CIF（cost,insurance&freight）成本、保险加运费价aaccepted承兑AAAuditingAdministration（中国）审计署AAA最佳等级abs.abstract摘要a/c,A/Caccount帐户、帐目a/c,A/Caccountcurrent往来帐户、活期存款帐户A&Caddendaandcorrigenda补遗和勘误Acc.acceptanceoraccepted承兑Accrd.Intaccruedinterest应计利息Acct.account帐户、帐目Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACNairconsignment航空托运单a/cno.accountnumber帐户编号、帐号Acpt.acceptanceoraccepted承兑A/CSPay.accountspayable应付帐款A/CSRec.accountsreceivable应收帐款ACTadvancecorporationtax预扣公司税ACUAsiaCurrencyUnit亚洲货币单位a.d.,a/dafterdate开票后、出票后ADRSassetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款ad.val.,A/Vadvaloremto(accordingvalue)从价Agt.agent代理人Agt.agreement协议、契约AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Raccountreceivable应收帐款A/Rattherateof以„„比例a/rallrisks（保险）全险Arr.arrivals,arrived到货、到船A/S,a/saftersight见票即付A/S，acc/saccountsales承销帐、承销清单，售货清单ASAPassoonaspossible尽快ASRacceptancesummaryreport验收总结报告ass.assessment估征、征税assimt.assignment转让、让与ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机）ATSautomatedtradesystem自动交易系统ATSautomatictransferservice自动转移服务Attn.attention注意Atty.attorney代理人auct.auction拍卖Audauditor审计员、审计师Av.average平均值a.w.allwool纯羊毛A/Wairwaybill空运提单A/Wactualweight实际重量七、信用证常见条款及短语（一）KindsofL/C信用证类型1.revocableL/C/irrevocableL/C可撤销信用证/不可撤销信用证2.confirmedL/C/unconfirmedL/C保兑信用证/不保兑信用证3.sightL/C/usanceL/C即期信用证/远期信用证4.transferableL/C(or)assignableL/C(or)transmissibleL/C/untransferableL/C可转让信用证/不可转让信用证5.divisibleL/C/undivisibleL/C可分割信用证/不可分割信用证6.revolvingL/C循环信用证7.L/CwithT/Treimbursementclause带电汇条款信用证8.withoutrecourseL/C/withrecourseL/C无追索权信用证/有追索权信用证9.documentaryL/C/cleanL/C跟单信用证/光票信用证10.deferredpaymentL/C/anticipatoryL/C延期付款信用证/预支信用证11.backtobackL/reciprocalL/C对背信用证/对开信用证12.traveller'sL/C(or:circularL/C)旅行信用证（二）、L/CPartiesConcerned有关当事人1.opener开证人(1)applicant开证人（申请开证人）(2)principal开证人（委托开证人）(3)accountee开证人(4)accreditor开证人（委托开证人）(5)opener开证人(6)foraccountofMessrs付（某人）帐(7)attherequestofMessrs应（某人）请求(8)onbehalfofMessrs代表某人(9)byorderofMessrs奉（某人）之命(10)byorderofandforaccountofMessrs奉（某人）之命并付其帐户(11)attherequestofandforaccountofMessrs应（某人）得要求并付其帐户(12)inaccordancewithinstructionreceivedfromaccreditors根据已收到得委托开证人得指示2.beneficiary受益人(1)beneficiary受益人(2)infavorof以（某人）为受益人(3)inone'sfavor以„„为受益人(4)favoringyourselves以你本人为受益人3.drawee付款人（或称受票人，指汇票）(1)todrawnon(or:upon)以（某人）为付款人(2)tovalueon以（某人）为付款人(3)toissuedon以（某人）为付款人4.drawer出票人5.advisingbank通知行(1)advisingbank通知行(2)thenotifyingbank通知行(3)advisedthrough„bank通过„„银行通知(4)advisedbyairmail/cablethrough„bank通过„„银行航空信/电通知6.openingbank开证行(1)openingbank开证行(2)issuingbank开证行(3)establishingbank开证行7.negotiationbank议付行(1)negotiatingbank议付行(2)negotiationbank议付行8.payingbank付款行9.reimbursingbank偿付行10.theconfirmingbank保兑行（三）、AmountoftheL/C信用证金额1.amountRMB￥„金额：人民币2.uptoanaggregateamountofHongKongDollars„累计金额最高为港币„„3.forasum(or:sums)notexceedingatotalofGBP„总金额不得超过英镑„„4.totheextentofHKD„总金额为港币„„5.fortheamountofUSD„金额为美元„„6.foranamountnotexceedingtotalofJPY„金额的总数不得超过„„日元的限度四、TheStipulationsfortheshippingdocuments跟单条款1.availableagainstsurrenderofthefollowingdocumentsbearingourcreditnumberandthefullnameandaddressoftheopener凭交出下列注名本证号码和开证人的全称及地址的单据付款2.draftstobeaccompaniedbythedocumentsmarked(×)below汇票须随附下列注有（×）的单据3.accompaniedagainsttodocumentshereinafter随附下列单据4.accompaniedbyfollowingdocuments随附下列单据5.documentsrequired单据要求6.accompaniedbythefollowingdocumentsmarked(×)induplicate随附下列注有（×）的单据一式两份7.draftsaretobeaccompaniedby„汇票要随附（指单据）„„（五）、Draft(BillofExchange)汇票1.thekindsofdrafts汇票种类(1)availablebydraftsatsight凭即期汇票付款(2)draft(s)tobedrawnat30dayssight开立30天的期票(3)sightdrafts即期汇票(4)timedrafts原期汇票2.drawnclauses出票条款（注：即出具汇票的法律依据）(1)alldraftsdrawnunderthiscreditmustcontaintheclause“DraftsdrawnUnderBankof„creditNo.„dated„”本证项下开具的汇票须注明“本汇票系凭„„银行„„年„„月„„日第„号信用证下开具”的条款(2)draftsaretobedrawninduplicatetoourorderbearingtheclause“DrawnunderUnitedMalayanBankingCorp.Bhd.IrrevocableLetterofCreditNo.„datedJuly12,1978”汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第„„号不可撤销信用证项下开立”(3)draft(s)drawnunderthiscredittobemarked：“Drawnunder„BankL/CNo.„„Dated(issuingdateofcredit)”根据本证开出得汇票须注明“凭„„银行„„年„„月„„日（按开证日期）第„„号不可撤销信用证项下开立”(4)draftsinduplicateatsightbearingtheclauses“Drawnunder„L/CNo.„dated„”即期汇票一式两份，注明“根据„„银行信用证„„号，日期„„开具”(5)draft(s)sodrawnmustbeinscribedwiththenumberanddateofthisL/C开具的汇票须注上本证的号码和日期(6)draft(s)bearingtheclause：“DrawnunderdocumentarycreditNo.„(shownabove)of„Bank”汇票注明“根据„„银行跟单信用证„„号（如上所示）项下开立”（六）、Invoice发票1.signedcommercialinvoice已签署的商业发票induplicate一式两份intriplicate一式三份inquadruplicate一式四份inquintuplicate一式五份insextuplicate一式六份inseptuplicate一式七份inoctuplicate一式八份innonuplicate一式九份indecuplicate一式十份2.beneficiary'soriginalsignedcommercialinvoicesatleastin8copiesissuedinthenameofthebuyerindicating(showing/evidencing/specifying/declarationof)themerchandise,countryoforiginandanyotherrelevantinformation.以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份3.Signedattestedinvoicecombinedwithcertificateoforiginandvaluein6copiesasrequiredforimportsintoNigeria.以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份4.beneficiarymustcertifyontheinvoice„havebeensenttotheaccountee受益人须在发票上证明，已将„„寄交开证人5.4%discountshouldbedeductedfromtotalamountofthecommercialinvoice商业发票的总金额须扣除4%折扣6.invoicemustbeshowed:underA/PNo.„dateofexpiry19thJan.1981发票须表明：根据第„„号购买证，满期日为1981年1月19日7.documentsincombinedformarenotacceptable不接受联合单据8.combinedinvoiceisnotacceptable不接受联合发票七、BillofLoading提单1.fullsetshipping(company's)cleanonboardbill(s)ofladingmarked"FreightPrepaid"toorderofshipperendorsedto„Bank,notifyingbuyers全套装船（公司的）洁净已装船提单应注明“运费付讫”，作为以装船人指示为抬头、背书给„„银行，通知买方2.billsofladingmadeoutinnegotiableform作成可议付形式的提单3.cleanshippedonboardoceanbillsofladingtoorderandendorsedinblankmarked"FreightPrepaid"notify:importer(openers,accountee)洁净已装船的提单空白抬头并空白背书，注明“运费付讫”，通知进口人（开证人）4.fullsetofclean"onboard"billsoflading/cargoreceiptmadeouttoourorder/toorderandendorsedinblanknotifybuyersM/S„Co.callingforshipmentfromChinatoHamburgmarked"Freightprepaid"/"FreightPayableatDestination"全套洁净“已装船”提单/货运收据作成以我（行）为抬头/空白抬头，空白背书，通知买方„„公司，要求货物字中国运往汉堡，注明“运费付讫”/“运费在目的港付”5.billsofladingissuedinthenameof„提单以„„为抬头6.billsofladingmustbedatednotbeforethedateofthiscreditandnotlaterthanAug.15,1977提单日期不得早于本证的日期，也不得迟于1977年8月15日7.billofladingmarkednotify:buyer,“FreightPrepaid”“Linerterms”“receivedforshipment”B/Lnotacceptable提单注明通知买方，“运费预付”按“班轮条件”，“备运提单”不接受8.non-negotiablecopyofbillsoflading不可议付的提单副本（八）、InsurancePolicy(orCertificate)保险单（或凭证）1.Risks&Coverage险别(2)withparticularaverage(W.A.)水渍险（基本险）(3)allrisk一切险（综合险）(5)warrisk战争险(6)cargo(extendedcover)clauses货物（扩展）条款(7)additionalrisk附加险(8)fromwarehousetowarehouseclauses仓至仓条款(10)rainfreshwaterdamage淡水雨淋险(11)riskofshortage短量险(12)riskofcontamination沾污险(13)riskofleakage渗漏险(14)riskofclashing&breakage碰损破碎险(15)riskofodor串味险(16)damagecausedbysweatingand/orheating受潮受热险(17)hookdamage钩损险(18)lossand/ordamagecausedbybreakageofpacking包装破裂险(19)riskofrusting锈损险(20)riskofmould发霉险(22)riskofspontaneouscombustion自燃险(23)deteriorationrisk腐烂变质险(24)inherentvicerisk内在缺陷险(25)riskofnaturallossornormalloss途耗或自然损耗险(26)specialadditionalrisk特别附加险(27)failuretodelivery交货不到险(28)importduty进口关税险(29)ondeck仓面险(30)rejection拒收险(31)aflatoxin黄曲霉素险(32)fireriskextensionclause-forstorageofcargoatdestinationHongKong,includingKowloon,orMacao出口货物到香港（包括九龙在内）或澳门存仓火险责任扩展条款(33)surveyincustomsrisk海关检验险(34)surveyatjettyrisk码头检验险(35)institutewarrisk学会战争险(36)overlandtransportationrisks陆运险(37)overlandtransportationallrisks陆运综合险(38)airtransportationrisk航空运输险(39)airtransportationallrisk航空运输综合险(40)airtransportationwarrisk航空运输战争险(41)parcelpostrisk邮包险(42)parcelpostallrisk邮包综合险(43)parcelpostwarrisk邮包战争险(44)investmentinsurance(politicalrisks)投资保险（政治风险）(45)propertyinsurance财产保险(46)erectionallrisks安装工程一切险(47)contractorsallrisks建筑工程一切险2.thestipulationsforinsurance保险条款(1)marineinsurancepolicy海运保险单(2)specificpolicy单独保险单(3)voyagepolic