会计中常用短语.doc

1、堋響仟療 氏柴械喘簡祉accountant general 氏柴麼販account balanced 潤峠議嬲薩account bill 嬲汽account books 嬖account classification 嬲薩蛍窃account current 吏栖嬖account form of balance sheet 嬲薩塀彿恢減娥燕account form of profit and loss statement 嬲薩塀鱒吩燕account payable 哘原嬲錘account receivable 哘辺嬲錘account of payments 屶竃燕account of recei

2、pts 辺秘燕account title 嬲薩兆各氏柴親朕accounting year 賜financial year 氏柴定業accounts payable ledger 哘原錘蛍窃嬲Accounting period氏柴豚寂are related to specifictime periods ,typically one year宥械頁匯定)彿恢減娥燕balance sheet 辛參音寄亟b旋非燕 income statements (or statements of income)旋非蛍塘燕retained earnings署送楚燕cash flows1何壇議各僚偏魁何Market

3、ing弁何 Sales Department 匆嗤凪万讐隈泌右準巷望弁何出人薩伏吭窟婢何CBD人薩捲暦Customer Service 箭泌人捲埀出CSRR for representative繁並何 Human Resource佩屓何 Admin.夏暦何 Finance & Accounting恢瞳工哘 Product Supply箭泌恢瞳距業埀出P SPlanner2繁埀議各僚廁尖 Assistant蜘慕 secretary念岬俊棋弌純 Receptionist猟埀 clerk 泌氏柴猟埀葎Accounting Clerk麼販supervisor将尖Manager悳将尖 GMGeneral

4、 Manager悳酌Director悳氏柴弗 Finance Controller 互雫 Senior 泌互雫将尖葎Senior Manager秘魁継admission塰継freight弌継tip僥継tuition勺鯉旗勺charge崙夛継喘 Manufacturing overhead可創継 Materials砿尖繁埀垢彿 Executive Salaries襲署 Wages曜岼署 Retirement allowance温薮 Bonus翌隠斥暦継 Outsourcing fee牽旋継 Employee benefits/welfare氏咏継 Conference紗萎架継 Special d

5、uties偏坪住宥継 Business traveling宥儷継 Correspondence窮三継 Correspondence邦窮函哲継 Water and Steam飽継 Taxes and dues怩挿継 Rent砿尖継 Maintenance概曽略擦継 Vehicles maintenance嗟創継 Vehicles maintenance凍儺継 Education and training俊棋継 Entertainment夕慕、咫泡継 Books and printing塰継 Transportation隠継 Insurance premium屶原返偬継 Commission墫継

6、Sundry charges孵症継 Depreciation expense字麗創債 Article of consumption斥強隠擦継 Labor protection fees唔匍継喘 Operating expenses旗返偬継 Consignment commission charge塰墫継 Transportation隠継 Insurance premium婢誓継 Exhibition fees鴻御継 Advertising fees砿尖継喘 Administrative expenses岼垢垢彿 Staff Salaries俐尖継 Repair charge詰峙叟債妙 Arti

7、cle of consumption一巷継 Office allowance餓唾継 Travelling expense垢氏将継 Labor union expenditure冩梢嚥蝕窟継 Research and development expense牽旋継 Employee benefits/welfare岼垢縮圄将継 Personnel education棋匍隠継 Unemployment insurance斥強隠継 Labor insurance匳粗隠継 Medical insurance氏咏継 Conference童萩嶄初字更継 Intermediary organs徂儂継 Cons

8、ult fees盆墨継 Legal cost匍暦孃棋継 Business entertainment室宝廬斑継 Technology transfer fees嵩恢彿坿温灰継 Mineral resources compensation fees電麟継 Pollution discharge fees型恢飽 Housing property tax概巻聞喘飽 Vehicle and vessel usage license plate tax(VVULPT)輿仇聞喘飽 Tenure tax咫雑飽 Stamp tax夏暦継喘 Finance charge旋連屶竃 Interest exchang

9、e祉巾鱒払 Foreign exchange loss光返偬継 Charge for trouble光廨壇処錘継喘 Special-borrowing cost嬲朕兆簡匯、 彿恢窃 Assets 送強彿恢 Current assets 歯衛彿署 Cash and cash equivalents 署 Cash 咢佩贋錘 Cash in bank 凪麿歯衛彿署 Other cash and cash equivalents 翌穏贋錘 Other city Cash in bank 咢佩云同 Cashiers cheque 咢佩祉同 Bank draft 佚喘触 Credit card 佚喘屬隠屬

10、署 L/C Guarantee deposits 贋竃誘彿錘 Refundable deposits 玉豚誘彿 Short-term investments 紘同 Short-term investments - stock 娥発 Short-term investments - corporate bonds 児署 Short-term investments - corporate funds 凪麿 Short-term investments - other 玉豚誘彿鋸勺彈姥 Short-term investments falling price reserves 哘辺錘 Accoun

11、t receivable 哘辺同象 Note receivable 咢佩覚巾祉同 Bank acceptance 斌匍覚巾祉同 Trade acceptance 哘辺紘旋 Dividend receivable 哘辺旋連 Interest receivable 哘辺嬲錘 Account receivable 凪麿哘辺錘 Other notes receivable 撒嬲彈姥 Bad debt reserves 圓原嬲錘 Advance money 哘辺温薮錘 Cover deficit by state subsidies of receivable 垂贋彿恢 Inventories 麗彿寡杭

12、 Supplies purchasing 圻可創 Raw materials 淫廾麗 Wrappage 詰峙叟債瞳 Low-value consumption goods 可創撹云餓呟 Materials cost variance 徭崙磯撹瞳 Semi-Finished goods 垂贋斌瞳 Finished goods 斌瞳序餓勺 Differences between purchasing and selling price 溜熔紗垢麗彿 Work in process - outsourced 溜熔旗斌瞳 Trust to and sell the goods on a commiss

13、ion basis 鞭熔旗斌瞳 Commissioned and sell the goods on a commission basis 贋歯鋸勺彈姥 Inventory falling price reserves 蛍豚辺錘窟竃斌瞳 Collect money and send out the goods by stages 棋妙継喘 Deferred and prepaid expenses 海豚誘彿 Long-term investment 海豚紘幡誘彿 Long-term investment on stocks 紘同誘彿 Investment on stocks 凪麿紘幡誘彿 Ot

14、her investment on stocks 海豚娥幡誘彿 Long-term investment on bonds 娥発誘彿 Investment on bonds 凪麿娥幡誘彿 Other investment on bonds 海豚誘彿受峙彈姥 Long-term investments depreciation reserves 紘幡誘彿受峙彈姥 Stock rights investment depreciation reserves 娥幡誘彿受峙彈姥 creditors rights investment depreciation reserves 溜熔既錘 Entrust

15、loans 云署 Principal 旋連 Interest 受峙彈姥 Depreciation reserves 耕協彿恢 Fixed assets 型塁 Building 秀廏麗 Structure 字匂譜姥 Machinery equipment 塰補譜姥 Transportation facilities 垢醤匂醤 Instruments and implement 拙柴孵症 Accumulated depreciation 耕協彿恢受峙彈姥 Fixed assets depreciation reserves 型塁、秀廏麗受峙彈姥 Building/structure depreci

16、ation reserves 字匂譜姥受峙彈姥 Machinery equipment depreciation reserves 垢殻麗彿 Project goods and material 廨喘可創 Special-purpose material 廨喘譜姥 Special-purpose equipment 圓原寄侏譜姥錘 Prepayments for equipment 葎伏恢彈姥議垢醤式匂醤 Preparative instruments and implement for fabricate 壓秀垢殻 Construction-in-process 芦廾垢殻 Erection

17、works 壓芦廾譜姥 Erecting equipment-in-process 室宝個夛垢殻 Technical innovation project 寄俐尖垢殻 General overhaul project 壓秀垢殻受峙彈姥 Construction-in-process depreciation reserves 耕協彿恢賠尖 Liquidation of fixed assets 涙侘彿恢 Intangible assets 廨旋幡 Patents 掲廨旋室宝 Non-Patents 斌炎幡 Trademarks, Trade names 广恬幡 Copyrights 輿仇聞喘幡

18、 Tenure 斌圉 Goodwill涙侘彿恢受峙彈姥 Intangible Assets depreciation reserves 廨旋幡受峙彈姥 Patent rights depreciation reserves 斌炎幡受峙彈姥 trademark rights depreciation reserves 隆鳩範蛮彿継喘 Unacknowledged financial charges 棋侃尖夏恢鱒吝 Wait deal assets loss or income 棋侃尖夏恢鱒吝 Wait deal assets loss or income 棋侃尖送強彿恢鱒吝 Wait deal

19、intangible assets loss or income 棋侃尖耕協彿恢鱒吝 Wait deal fixed assets loss or income 屈、減娥窃 Liability 玉豚減娥 Current liability 玉豚処錘 Short-term borrowing 哘原同象 Notes payable 咢佩覚巾祉同 Bank acceptance 斌匍覚巾祉同 Trade acceptance 哘原嬲錘 Account payable 圓辺嬲錘 Deposit received 旗斌瞳錘 Proxy sale goods revenue 哘原垢彿 Accrued wa

20、ges 哘原牽旋継 Accrued welfares 哘原紘旋 Dividends payable 哘住飽署 Tax payable 哘住奐峙飽 value added tax payable 序飽駆 Withholdings on VAT 厮住飽署 Paying tax 廬竃隆住奐峙飽 Unpaid VAT changeover 受窒飽錘 Tax deduction 飽駆 Substituted money on VAT 竃笥曜飽 Tax reimbursement for export 序飽駆廬竃 Changeover withholdings on VAT 竃笥丘受坪恢瞳哘追飽駆 Exp

21、ort deduct domestic sales goods tax 廬竃謹住奐峙飽 Overpaid VAT changeover 隆住奐峙飽 Unpaid VAT 哘住唔匍飽 Business tax payable 哘住継飽 Consumption tax payable 哘住彿坿飽 Resources tax payable 哘住侭誼飽 Income tax payable 哘住輿仇奐峙飽 Increment tax on land value payable 哘住廓偏略擦秀譜飽 Tax for maintaining and building cities payable 哘住型恢

22、飽 Housing property tax payable 哘住輿仇聞喘飽 Tenure tax payable 哘住概巻聞喘飽 Vehicle and vessel usage license plate tax(VVULPT) payable 哘住倖繁侭誼飽 Personal income tax payable 凪麿哘住錘 Other fund in conformity with paying 凪麿哘原錘 Other payables 圓戻継喘 Drawing expense in advance 凪麿減娥 Other liabilities 棋廬彿恢勺峙 Pending chang

23、erover assets value 圓柴減娥 Anticipation liabilities 海豚減娥 Long-term Liabilities 海豚処錘 Long-term loans 匯定坪欺豚議海豚処錘 Long-term loans due within one year 匯定朔欺豚議海豚処錘 Long-term loans due over one year 哘原娥発 Bonds payable 娥発中峙 Face value, Par value 娥発吝勺 Premium on bonds 娥発孵勺 Discount on bonds 哘柴旋連 Accrued intere

24、st 海豚哘原錘 Long-term account payable 哘原蛮彿怩挿錘 Accrued financial lease outlay 匯定坪欺豚議海豚哘原 Long-term account payable due within one year 匯定朔欺豚議海豚哘原 Long-term account payable over one year 廨哘原錘 Special payable 匯定坪欺豚議廨哘原 Long-term special payable due within one year 匯定朔欺豚議廨哘原 Long-term special payable over

25、one year 弓决飽錘 Deferral taxes侭嗤宀幡吩窃 OWNERS EQUITY 彿云 Capita 糞辺彿云(賜紘云) Paid-up capital(or stock) 糞辺彿云 Paid-up capital 糞辺紘云 Paid-up stock 厮拷珊誘彿 Investment Returned 巷持 彿云巷持 Capital reserve 彿云(賜紘云)吝勺 Capital(or Stock) premium 俊鞭乗奘掲署彿恢彈姥 Receive non-cash donate reserve 紘幡誘彿彈姥 Stock right investment reserv

26、es 王錘廬秘 Allocate sums changeover in 翌衛彿云孵麻餓駆 Foreign currency capital 凪麿彿云巷持 Other capital reserve 哢噫巷持 Surplus reserves 隈協哢噫巷持 Legal surplus 販吭哢噫巷持 Free surplus reserves 隈協巷吩署 Legal public welfare fund 刈姥児署 Reserve fund 二匍窟婢児署 Enterprise expansion fund 旋非拷珊誘彿 Profits capitalized on return of invest

27、ment 旋非 Profits 云定旋非 Current year profits 旋非蛍塘 Profit distribution 凪麿廬秘 Other chengeover in 戻函隈協哢噫巷持 Withdrawal legal surplus 戻函隈協巷吩署 Withdrawal legal public welfare funds 戻函刈姥児署 Withdrawal reserve fund 戻函二匍窟婢児署 Withdrawal reserve for business expansion戻函岼垢襲潜式牽旋児署 Withdrawal staff and workers bonus

28、and welfare fund 旋非拷珊誘彿 Profits capitalized on return of investment 哘原單枠紘紘旋 Preferred Stock dividends payable 戻函販吭哢噫巷持 Withdrawal other common accumulation fund 哘原噸宥紘紘旋 Common Stock dividends payable 廬恬彿云(賜紘云)議噸宥紘紘旋 Common Stock dividends change to assets(or stock)隆蛍塘旋非 Undistributed profit 膨、撹云窃 Co

29、st 伏恢撹云 Cost of manufacture 児云伏恢撹云 Base cost of manufacture 絹廁伏恢撹云 Auxiliary cost of manufacture 崙夛継喘 Manufacturing overhead 可創継 Materials 砿尖繁埀垢彿 Executive Salaries 襲署 Wages 曜岼署 Retirement allowance 温薮 Bonus 翌隠斥暦継 Outsourcing fee 牽旋継 Employee benefits/welfare 氏咏継 Conference 紗萎架継 Special duties 偏坪住宥継

30、 Business traveling 宥儷継 Correspondence 窮三継 Correspondence 邦窮函哲継 Water and Steam 飽継 Taxes and dues 怩挿継 Rent 砿尖継 Maintenance 概曽略擦継 Vehicles maintenance 嗟創継 Vehicles maintenance 凍儺継 Education and training 俊棋継 Entertainment 夕慕、咫泡継 Books and printing 塰継 Transportation 隠継 Insurance premium 屶原返偬継 Commissio

31、n 墫継 Sundry charges 孵症継 Depreciation expense 字麗創債 Article of consumption 斥強隠擦継 Labor protection fees 湿准來唯垢鱒払 Loss on seasonality cessation 斥暦撹云 Service costs励、鱒吩窃 Profit and loss 辺秘 Income 匍暦辺秘 OPERATING INCOME 麼唔匍暦辺秘 Prime operating revenue 恢瞳弁辺秘 Sales revenue 捲暦辺秘 Service revenue 凪麿匍暦辺秘 Other oper

32、ating revenue 可創弁 Sales materials 旗杭旗弁 淫廾麗竃怩 Wrappage lease 竃斑彿恢聞喘幡辺秘 Remise right of assets revenue 卦珊侭誼飽 Reimbursement of income tax 凪麿辺秘 Other revenue 誘彿辺吩 Investment income 玉豚誘彿辺吩 Current investment income 海豚誘彿辺吩 Long-term investment income 柴戻議溜熔既錘受峙彈姥 Withdrawal of entrust loans reserves 温薮辺秘 S

33、ubsidize revenue 忽社喧隔温薮辺秘 Subsidize revenue from country 凪麿温薮辺秘 Other subsidize revenue 唔匍翌辺秘 NON-OPERATING INCOME 掲歯衛來住叟辺吩 Non-cash deal income 署吝噫 Cash overage 侃崔耕協彿恢昌辺吩 Net income on disposal of fixed assets 竃弁涙侘彿恢辺吩 Income on sales of intangible assets 耕協彿恢徒哢 Fixed assets inventory profit 沓錘昌辺秘

34、Net amercement income 屶竃 Outlay 匍暦屶竃 Revenue charges 麼唔匍暦撹云 Operating costs 恢瞳弁撹云 Cost of goods sold 捲暦撹云 Cost of service 麼唔匍暦飽署式現紗 Tax and associate charge 唔匍飽 Sales tax 継飽 Consumption tax 廓偏略擦秀譜飽 Tax for maintaining and building cities 彿坿飽 Resources tax 輿仇奐峙飽 Increment tax on land value 5405 凪麿匍暦屶

35、竃 Other business expense 弁凪麿可創撹云 Other cost of material sale 凪麿斥暦撹云 Other cost of service 凪麿匍暦飽署式現紗継 Other tax and associate charge 継喘 Expenses 唔匍継喘 Operating expenses 旗返偬継 Consignment commission charge 塰墫継 Transportation 隠継 Insurance premium 婢誓継 Exhibition fees 鴻御継 Advertising fees 砿尖継喘 Administrat

36、ive expenses 岼垢垢彿 Staff Salaries 俐尖継 Repair charge 詰峙叟債妙 Article of consumption 一巷継 Office allowance 餓唾継 Travelling expense 垢氏将継 Labor union expenditure 冩梢嚥蝕窟継 Research and development expense 牽旋継 Employee benefits/welfare 岼垢縮圄将継 Personnel education 棋匍隠継 Unemployment insurance 斥強隠継 Labor insurance 匳

37、粗隠継 Medical insurance 氏咏継 Conference 童萩嶄初字更継 Intermediary organs 徂儂継 Consult fees 盆墨継 Legal cost 匍暦孃棋継 Business entertainment 室宝廬斑継 Technology transfer fees 嵩恢彿坿温灰継 Mineral resources compensation fees 電麟継 Pollution discharge fees 型恢飽 Housing property tax 概巻聞喘飽 Vehicle and vessel usage license plate

38、tax(VVULPT) 輿仇聞喘飽 Tenure tax 咫雑飽 Stamp tax 夏暦継喘 Finance charge 旋連屶竃 Interest exchange 祉巾鱒払 Foreign exchange loss 光返偬継 Charge for trouble 光廨壇処錘継喘 Special-borrowing cost 唔匍翌屶竃 Nonbusiness expenditure 乗奘屶竃 Donation outlay 受峙彈姥署 Depreciation reserves 掲械鱒払 Extraordinary loss 侃尖耕協彿恢昌鱒払 Net loss on disposa

39、l of fixed assets 竃弁涙侘彿恢鱒払 Loss on sales of intangible assets 耕協彿恢徒雛 Fixed assets inventory loss 娥暦嶷怏鱒払 Loss on arrangement 沓錘屶竃 Amercement outlay 侭誼飽 Income tax 參念定業鱒吩距屁 Prior year income adjustment鴻御械喘囂査咎哂淫埴宗慎 keep you fit all the time淫廾仟啀胆鉱 fashionable and attractive packages隠屬嵎楚 quality and quan

40、tity assured恢煽雰啼消 have a long history in production and marketing額兆嶄翌 popular both at home and abroad刊彭穂癖煤宴 comfortable and easy to wear垢簒娼措 sophisticated technologies号鯉馴畠a complete range of specifications; complete in specifications枯階弊順枠序邦峠 catch up with and surpass advanced world level雑弼訓謹 a wide

41、selection of colors and designs雑弼仟啀瞳嶽謹劔 fashionable styles, rich varieties歯坿割怎 sufficient supplies; ample supply消減腹兆 with a long standing reputation住歯式扮 timely delivery guaranteed勺鯉巷祇 reasonable price室簒娼嫂 fine craftsmanship将蔀塚喘 economy and durability醤嗤嶄忽欠龍 possess Chinese flavors肖揖窃恢瞳岻遍 rank first a

42、mong similar products瞳嵎單措 excellent in quality瞳嶽馴畠 complete range of articles錘塀謹劔 various styles堋響仟療 斌暦購械喘簡祉Price discretion 勺鯉徭麼幡Sunk cost 都崔撹云嵳藻撹云柿短撹云Marginal cost 円縞撹云Offset 丘温灰Functional migration 岼嬬廬卞Procurement 麗彿寡杭A local firm that is vertically integrated 忿匯悶晒巷望Equity capital 紘云彿云Ordinary sh

43、ares 噸宥紘Oligopolistic behavior 膏媼佩葎Voluntary export restraints 徭垳竃笥崙Overarching strategy 屶塘來媾待Intra-company trade 巷望坪何坦叟Psychic distance 伉尖鉦宣Lines of business 匍暦糟囃Overprice 繍炎勺狛互Differentiation strategy 餓艶晒媾待Zaibatsu 夏熊LME-COMEX International Metal Exchanges 忽縞署奉住叟侭VAT reimbursement schema 奐峙飽枠尢朔卦Ma

44、rket distortion 偏魁鼎爆World Bureau of Metal Statistics 忽縞署奉由柴蕉Eurometaux European Association of Metals 天巖署奉垢匍亅氏ASCM Agreement on Subsidies and Countervailing Measures 温薮嚥郡温薮企仏亅協Specific subsidy 廨來温薮Consumer Goods 継瞳Industrial Goods 垢匍恢瞳Transaction Marketing 住叟唔Relationship Marketing 購狼唔Market Segment

45、ation 偏魁聾蛍Standardized Marketing 涙餓呟來唔Differentiated Marketing 餓呟來唔Concentrated Marketing 鹿嶄來唔Market Positioning 偏魁協了Royalty Fee 俯辛継Markup Pricing 紗撹協勺Perceived Value Pricing 勺峙協勺隈Transfer Pricing 廬卞協勺EDIElectronic Data Interexchange 窮徨方象住算Import Surtax 序笥現紗飽Variable Levy 餓駆飽Sliding Duty 錆強購飽Thresho

46、ld Price 壇寿勺鯉Preferential Duties 蒙旨飽Escape Clause 窒夭訳錘Prior Limitation 圓協駆Specific Duty 貫楚飽Ad Valorem Duty 貫勺飽Compound Duty 詞栽飽GDP Deflator GDP 諸抹峺方GDP Gap GDP 髪笥Recession 縫曜Depression 訳Inertial Growth Rate 降來奐海楕Aggregate Supply/Demand 悳工公 / 俶箔Equilibrium of AD and AS 悳工公才悳俶箔議譲財Stagflation 嵳嬪Fixed M

47、oney-Supply Effect 耕協歯衛工公丼哘Open-Market Operations 巷蝕偏魁匍暦Unemployment Benefits 払匍照蔀Concessionary Finance 單旨來蛮彿Production Gain 伏恢辺吩MES Minimum Efficient Scale 器欺恷嗤丼議児云伏恢号庁Intra-Industry Specialization 佩匍坪議廨匍晒蛍垢Ad Valorem Tariff 貫勺飽Specific Duty 貫楚飽Voluntary Export Restraints VERs 徭強竃笥崙Balance of Payme

48、nt Disequilibrium 忽縞辺屶音峠財Global Economic Welfare 畠白将蔀牽旋Signatory 禰埃圭Contracting Party 急埃圭Trade Sanction 坦叟崙加Trade Reciprocity 坦叟札旨Multilateral Environmental Agreement 謹円桟廠亅咏Harmonization of Standards 炎彈由匯Investment Regime 誘彿砿尖悶崙Action Plan 佩強柴皿Financial and Budgetary Provisions 夏屓式圓麻王錘Efficient Allo

49、cation of Resources 彿坿嗤丼塘崔Financial Instrument 署蛮垢醤Spin-off 用宣銚巷望議巷望Start-up 仟撹羨議二匍Industry Consolidation 恢匍選栽Management Buyout 択僅恢幡賜砿尖幡Return on Investment 誘彿指烏Labor-intensive 斥強薦畜鹿侏Emerging Markets 仟佶偏魁Chain of Command 陣崙全Quality Initiative 嵎楚個序適薦Publicly Traded Companies 巷蝕貧偏住叟議巷望Tax Refund 竃笥曜飽B

50、usiness Cycle 斌匍巓豚Initial Public Offering IPO 遍肝巷蝕窟佩Capital Spending Binge 彿云誘彿髄咳Venture Capital 欠彿云Single Market 汽匯偏魁Clearing and Settlement Systems 賠麻式潤麻狼由Pooled Accounts 悳栽嬲薩Top Priority 輝暦岻識Blue Chip Index 清鰹紘峺方Consumer Confidence 継宀佚伉Social Security 芙氏隠嬾Liquid Investment 玉豚誘彿Economic Stimulus 将

51、蔀缶爾Production Capacity 伏恢嬬薦Real Wages 糞縞辺秘Boom-and-Bust Cycle 将蔀訓蕃嚥訳住紋儉桟Tax Exemption 窒飽Trade Liberalization 坦叟徭喇晒Flow of Goods and Capital 坦叟式彿云送強Import Substitution 序笥紋旗TPRM Trade Policy Review Mechanism 坦叟蕪咏字崙TRIPS Trade-Related Intellectual Property Rights 嚥坦叟嗤購議岑紛恢幡TRIMS Trade-Related Investment Measures 嚥坦叟嗤購議誘彿企仏TBT Technical Barriers to Trade 室宝來坦叟謁摂HS Harmonized Commodity and Coding System 斌瞳兆各式園鷹亅距崙業DSB Dispute Settlement Body 尸極盾畳字崙Mediation of Dispute 斌匍樟計距盾Non