国际业务常用英语词汇

1、国际业务常用英语词汇跟单结算及国际保函信用证Documentary credit 跟单信用证Back to back credit 背对背信用证Transferable credit 可转让信用证Un-transferable credit 不可转让信用证Red clause credit 红条款信用证Revolving credit 循环信用证Standby letter of credit 备用信用证Negotiation credit 议付信用证Acceptance credit 承兑信用证Payment credit 付款信用证Irrevocable credit 不可撤销信用证Pay

2、ment credit 付款信用证Deferred payment credit 延期付款信用证Confirmed credit 保兑信用证Usance credit payable at sight 假远期信用证Commercial contract 商务合同Importer 进口商Exporter 出口商Applicant 申请人Beneficiary 受益人Opening bank/issuing bank 开证行Advising bank 通知行Reimbursing bank 偿付行Presenting bank 交单行Confirming bank 保兑行Negotiating b

3、ank 议付行Accepting bank 承兑行Drawee bank 付款行Transferring bank 转让行Nominated bank 被指定银行Expiry date and place 有效日期和地点Freely negotiable 自由议付Restricted negotiable 限制议付Cumulative 可累计Non-cumulative 不可累计Deferred payment 延期付款Discounting 贴现Acceptance 承兑Negotiation 议付Discrepancies 不符点Presentation date 交单日期Period f

4、or presentation of documents 交单期限托收Collection 托收Collecting bank代收行Remitting bank 托收行Principal 委托人Drawee 付款人Clean collection 光票托收Documentary collection 跟单托收Outward collection 出口托收Collection instruction 托收指示Collection order 托收指令Inward collection 进口代收Financial documents 金融单据Commercial documents 商业单据Doc

5、uments against acceptance (D/A) 承兑交单Documents against payment (D/P) 付款交单Documents against payment at sight (D/P at sight) 即期付款交单Documents against payment of usance bill 远期付款交单Terms and conditions of collection 托收条款单据Commercial invoice 商业发票Customs invoice 海关发票Consular 领事发票Pro forma invoice 形式发票Insura

6、nce policy 保险单Transport documents 运输单据Bill of exchange/draft 汇票Usance bill 远期汇票Packing list 装箱单Weight list 重量单Quantity certificate 数量单Certificate of origin 原产地证明Certificate of quality 品质证明书Bill of lading 提单Blank back bill of lading/short form bill of lading 背面空白/简式提单Charter party bill of lading 租船提单

7、Combined transport bill of lading 多式联运提单Container bill of lading 集装箱提单Airway bill 空运单Postal receipt 邮包收据Cargo receipt 货物收据其它Banking charges 银行费用Presentation of documents 提示单据Reimbursement/claim instructions 索汇路线Payment 付款Advice of payment 付款通知Acceptance 承兑Advice of acceptance 承兑通知Endorsement 背书Blank

8、 endorsed 空白背书Carrier 承运人Consignee 收货人Chamber of commerce 商会Shipping mark 唛头Shipment date 装运日Discrepancy 不符点Freight charge 运费Freight payable at destination 运费预付至Correspondent bank 代理行Partial shipment 分批装运Transshipment 转运Port of loading 装货港Port of discharge 卸货港Price terms 价格条款Release documents agains

9、t payment 付款赎单Release documents against acceptance 承兑赎单EXW(ex works) 工厂交货价FCA( free carrier) 货交承运人价FAS(free alongside ship) 装运港船边交货价FOB(free on board) 装运港船上交货价CFR(cost and freight) 成本加运费价CIF(cost, insurance and freight) 成本、保险费加运费价CPT(carriage paid to) 运费付至价CIP(carriage and insurance paid to) 运费、保险费付

10、至价DAF(delivered at frontier) 边境交货价DES( delivered ex ship) 目的港船上交货价DEQ(delivered ex quay) 目的港码头交货价DDU(delivered duty unpaid) 未完税交货价DDP(delivered duty paid) 完税交货价保函Guarantee 保函Tender guarantee/bid bond guarantee 投标保函Performance guarantee 履约保函Advance payment guarantee 预付款保函Warranty guarantee 质量保函Retent

11、ion money guarantee 留滞金保函Payment guarantee 付款保函Financial standby letter of credit 融资备用信用证Counter guarantee 反担保函Principal 被担保人Guarantor 担保人Written statement 书面声明Multiple drawing 多次索赔Claims under a bank guarantee 保函的索赔Place of jurisdiction 司法管辖地Commission on bond 保函佣金外汇资金Remittance; funds transfer汇款Ou

12、tward remittance 汇出汇款Inward remittance 汇入汇款Telegraphic communications 电讯方式TELEX 电传CABLE,TELEGRAM 电报 Draft票汇Mail transfer信汇Remitter汇款申请人Payee or Beneficiary收款人Remitting bank汇出行Receiving/Paying bank汇入/解付行Customer transfer客户汇款General financial institution transfer银行间汇款Sender's correspondent 帐户行Inte

13、rmediary bank中间行Drawee bank 汇票付款行Issue of draft 汇票的签发Reimbursement of drafts 汇票的索偿Clearing 清算Trade date 交易日Reference date 参考日Value date起息日Maturity date/Expiry date到期日Basis point基点Buyers market买方市场Purchase and sale of foreign exchange 结售汇Foreign exchange surrender结汇Spot即期Forward远期Current account 经常项目

14、Current account convertibility 经常项目可兑换Managed floating exchange rate有管理的浮动汇率Pegged exchange rate钉住汇率Real effective exchange rate实际有效汇率Position头寸Term structure期限结构Capital account资本项目Interest-bearing asset生息资产Foreign direct investment外国直接投资CHIPS (Clearing House Inter-bank Payment System）同业支付清算系统SWIFT

15、(Society for Worldwide International Financial Telecommunication）环球银行间金融电信协会Opening price开盘价Closing price收盘价Bid price 买入价Offer price 卖出价Extension展期Fixed exchange rate固定汇率Floating exchange rate 浮动汇率Premium升水Discount贴水Financial derivative instruments金融衍生工具Futures期货Option期权Option trading 期权的交易Swap掉期In

16、the Money 溢价期权At the Money 平价期权Out of the Money 折价期权Put option看跌期权Call option 看涨期权Long (buyer) 买方Short (seller) 卖方Position买卖角色Long call买入看涨期权Short call卖出看涨期权Long put买入看跌期权Short put卖出看跌期权Out-Of-Money不执行（期权）Interest rate lap利率上限Interest rate floor利率下限Relative value相对价值Pay swap支付互换Option contract期权合约Am

17、erican style option美式期权European style option欧式期权The strike price/the exercise price执行价格Option premium/option price期权费Structured derivatives结构化衍生工具Hedge对冲Dual currency deposit 双币存款USD/CNY linked deposit 美元/人民币挂钩产品Interest rate derivatives 利率衍生产品Interest rate option利率期权Structured interest rate product

18、s 结构性利率产品To hedge currency exposures 对冲货币敞口Speculate 投机Yield enhancement products 增值产品Interest basis 计息方式Principal amount 本金Principal guaranteed 本金担保Principal guaranteed deposit 本金担保存款Spot reference 即期参考汇率Short-term view products 短期产品Hedge against套期保值 Exchange-rate regime 汇率机制Deposit account 定期

19、存款账户Cheque account 支票账户Clearing bank 清算银行Foreign currency (exchange) reserve 外汇储备Devaluation货币贬值Revaluation货币升值International balance of payment国际收支Cross rate/Arbitrage rate套汇汇率Foreign exchange fluctuation外汇波动信贷基本词汇（包括会计）Accounting convention 会计惯例Accounting for acquisitions 购并的会计处理Accounting for debt

20、ors 应收账款核算Accounting for depreciation 折旧核算Accounting for foreign currencies 外汇核算Accounting for goodwill 商誉核算Accounting for stocks 存货核算Accounting policies 会计政策Accounting standards 会计准则Accruals concept 权责发生原则Achieving credit control 实现信用控制 Acid test ratio 酸性测试比率Actual cash flow 实际现金流量Adjusting company

21、 profits 企业利润调整Advance payment guarantee 提前偿还保金 Adverse trading 不利交易Advertising budget 广告预算Advising bank 通告银行 Age analysis 账龄分析 Aged debtors analysis 逾期账款分析Aged debtorsreport 逾期应收款报告Aged debtorsexception report 逾期应收款的特殊报告Allmonies clause 全额支付条款Amortization 摊销 Analytical questionnaire 调查表分析Analytical

22、 skills 分析技巧Analyzing financial risk 财务风险分析Analyzing financial statements 财务报表分析Analyzing liquidity 流动性分析Analyzing profitability 盈利能力分析Analyzing working capital 营运资本分析Annual expenditure 年度支出 Anticipating future income 预估未来收入Areas of financial ratios 财务比率分析的对象Articles of incorporation 合并条款 Asian cris

23、is 亚洲(金融)危机 Assessing companies 企业评估Assessing country risk 国家风险评估Assessing credit risks 信用风险评估Assessing strategic power 战略地位评估Assessment of banks 银行的评估Asset conversion lending 资产转换贷款Asset protection lending 资产担保贷款 Asset sale 资产出售Asset turnover 资产周转率 Assets 资产Association of British Factors and Discou

24、nters 英国代理人与贴现商协会 Auditor's report 审计报告Aval 物权担保Bad debt 坏账 Bad debt level 坏账等级Bad debt risk 坏账风险 Bad debts performance 坏账发生情况Bad loans 坏账 Balance sheet 资产负债表 Balance sheet structure 资产负债表结构 Bank credit 银行信贷 Bank failures 银行破产Bank loansavailability 银行贷款的可获得性Bank status reports 银行状况报告Bankruptcy 破

25、产Bankruptcy code 破产法 Bankruptcy petition 破产申请书 Basle agreement 塞尔协议 Basle Agreement 巴塞尔协议Behavioral scoring 行为评分 Bill of exchange 汇票Bill of lading 提单BIS (Bank for International Settlements) 国际清算银行BIS agreement 国际清算银行协定 Blue chip 蓝筹股Bonds 债券Book receivables 账面应收账款Borrowing money 借人资金 Borrowing propos

26、ition 借款申请Breakthrough products 创新产品 Budgets 预算Building company profiles 勾画企业轮廓 Business development loan 商业开发贷款Business failure 破产 Business plan 经营计划Business risk 经营风险Buyer credits 买方信贷Buyer power 购买方力量 Buyer risks 买方风险CAMPARI 优质贷款原则Canons of lending 贷款原则Capital adequacy 资本充足性Capital adequacy rules

27、 资本充足性原则Capital commitments 资本承付款项Capital expenditure (Capex) 资本支出Capital funding 资本融资Capital investment 资本投资Capital strength 资本实力Capital structure 资本结构 Capitalization of interest 利息资本化 Capitalizing R&D costs/expenditures 研发费用资本化Capitalizing interest costs 利息成本资本化Cascade effect 瀑布效应 Cash assets

28、现金资产 Cash collection targets 现金托收目标Cash cycle 现金循环周期Cash cycle ratios 现金循环周期比率 Cash cycle times 现金循环周期时间Cash deposit 现金储蓄Cash flows 现金流量Cash flow adjustments 现金流调整Cash flow analysis 现金流量分析Cash flow crisis 现金流危机Cash flow cycle 现金流量周期 Cash flow forecasts/projections 现金流量预测Cash flow lending 现金流贷出Cash f

29、low profile 现金流概况Cash flow statements 现金流量表 Cash position 现金头寸 Cash positive JE现金流量Cash rich companies 现金充足的企业Cash surplus 现金盈余Cash tank 现金水槽 Cash-in-advance 预付现金Categorized cash flow 现金流量分类 CE 优质贷款原则 CEO 首席执行官Chairman 董事长, 总裁Chapter 11 rules 第十一章条款Charge 抵押Charged assets 抵押资产Chief executive officer

30、 首席执行官Collateral security 抵押证券Collecting payments 收取付款 Collection activity 收款活动 Collection cycle 收款环节Collection procedures 收款程序 Collective credit risks 集合信用风险 Comfortable liquidity position 适当的流动性水平Commercial mortgage 商业抵押Commercial paper 商业票据Commission 佣金 Commitment fees 承诺费Common stock 普通股Common s

31、tockholders 普通股股东Company and its industry 企业与所处行业Company assets 企业资产Company liabilities 企业负债Company loans 企业借款Competitive advantage 竞争优势Competitive forces 竞争力Competitive products 竞争产品Complaint procedures 申诉程序Computerized credit information 计算机化信用信息 Computerized diaries 计算机化日志Confirmed letter of cred

32、it 承兑信用证 Confirmed letters of credit 保兑信用证Confirming bank 确认银行Conservatism concept 谨慎原则Consistency concept 一贯性原则Consolidated accounts 合并报表Consolidated balance sheets 合并资产负债表Contingent liabilities 或有负债Continuing security clause 连续抵押条款 Contractual payments 合同规定支出Control limits 控制限度Control of credit ac

33、tivities 信用活动控制Controlling credit 控制信贷Controlling credit risk 控制信用风险Corporate banking 公司业务Corporate credit analysis 企业信用分析Corporate credit controller 企业信用控制人员Corporate credit risk analysis 企业信用风险分析Corporate customer 企业客户Corporate failure prediction models 企业破产预测模型Corporate lending 企业贷款Cost leadershi

34、p 成本领先型Cost of sales 销售成本Costs 成本Country limit 国家限额Country risk 国家风险Court judgments 法院判决Covenant 贷款保证契约Covenants 保证契约Creative accounting 寻机性会计Credit analysis 信用分析Credit analysis of customers 客户信用分析 Credit analysis of suppliers 供应商的信用分析 Credit analysis on banks 银行信用分析Credit analysts 信用分析Credit assess

35、ment 信用评估 Credit bureau reports 信用咨询公司报告Credit bureau 信用机构Credit control 信贷控制 Credit control activities 信贷控制活动 Credit control performance reports 信贷控制绩效报告Credit controllers 信贷控制人员 Credit cover 信用风险担保Credit cycle 信用循环Credit decisions 信贷决策Credit deterioration 信用恶化Credit exposure 信用敞口 Credit granting p

36、rocess 授信程序Credit information 信用信息Credit information agency 信用信息机构Credit insurance 信贷保险 Credit insurance advantages 信贷保险的优势Credit insurance brokers 信贷保险经纪人Credit insurance limitations 信贷保险的局限 Credit limits 信贷限额Credit limits for currency blocs 货币集团国家信贷限额Credit limits for individual countries 国家信贷限额Cr

37、edit line 授信额度Credit management 信贷管理Credit managers 信贷经理 Credit monitoring 信贷监控 Credit notes 欠款单据Credit period 信用期Credit planning 信用计划Credit policy 信用政策Credit policy issues 信用政策发布Credit proposals 信用申请 Credit protection 信贷保护Credit quality 信贷质量Credit rating 信用评级 Credit rating agencies 信用评级机构Credit rat

38、ing process 信用评级程序 Credit rating system 信用评级系统Credit reference 信用咨询Credit reference agencies 信用评级机构Credit risk 信用风险 Credit risk assessment 信用风险评估Credit risk exposure 信用风险敞口Credit risk insurance 信用风险保险 Credit risk of individual customers 个体信用风险 Credit risk：bank credit 信用风险：银行信用Credit risk：trade credi

39、t 信用风险：商业信用Credit scoring 信用风险评分Credit scoring model 信用评分模型Credit scoring system 信用评分系统 Credit squeeze 信贷压缩 Credit taken ratio 受信比率 Credit terms 信贷条款Credit utilization reports 信贷利用报告Credit vetting 信用审查 Credit watch 信用观察Credit worthiness 信誉Creditor days 应付账款天数Cross-default clause 交叉违约条款 Currency risk

40、 货币风险Current assets 流动资产Current debts 流动负债Current ratio requirement 流动比率要求 Current ratios 流动比率Customer care 客户关注 Customer credit ratings 客户信用评级 Customer liaison 客户联络 Customer risks 客户风险 Cut-off scores 及格线 Cycle of credit monitoring 信用监督循环 Cyclical business 周期性行业 Daily operating expenses 经营费用Days sal

41、es outstanding 收回应收账款的平均天数Debentures 债券 Debt capital 债务资本 Debt collection agency 债务托收机构 Debt issuer 债券发行人 Debt protection levels 债券保护级别 Debt ratio 负债比率Debt securities 债券 Debt service ratio 还债率Debtor days 应收账款天数Debtor's assets 债权人的资产 Default 违约 Deferred payments 延期付款Definition of leverage 财务杠杆率定义

42、Deposit limits 储蓄限额 Depositing money 储蓄资金 Depreciation 折旧Depreciation policies 折旧政策Development budget 研发预算Differentiation 差别化Direct loss 直接损失Directors salaries 董事薪酬Discretionary cash flows 自决性现金流量Discretionary outflows 自决性现金流出Distribution costs 分销成本 Dividend cover 股息保障倍数 Dividend payout ratio 股息支付率

43、Dividends 股利Documentary credit 跟单信用证 DSO 应收账款的平均回收期Duration of credit risk 信用风险期 Eastern bloc countries 东方集团国家 EBITDA 扣除利息、税收、折旧和摊销之前的收益Exports Credit Guarantee Department (ECGD) 出口信贷担保局Economic conditions 经济环境 Economic cycles 经济周期 Economic depression 经济萧条 Economic growth 经济增长 Economic risk 经济风险 Ele

44、ctronic data interchange(EDI) 电子数据交换Environmental factors 环境因素 Equity capital 权益资本Equity finance 权益融资 Equity stake 股权EU countries 欧盟国家EU directives 欧盟法规EU law 欧盟法律Eurobonds 欧洲债券 European parliament 欧洲议会 European Union 欧盟Evergreen loan 常年贷款Exceptional item 例外项目Excessive capital commitments 过多的资本承付款项

45、Exchange controls 外汇管制Exchange-control regulations 外汇管制条例 Exhaust method 排空法Existing competitors 现有竞争对手Existing debt 未清偿债务Export buyers credit出口买方信贷Export collection loan 出口托收贷款Export credit agencies 出口信贷代理机构Export credit insurance 出口信贷保险Export factoring 出口代理 Export sales 出口额 Export sellers credit出口

46、买方信贷Export negotiation 出口议付Extending credit 信贷展期External agency 外部机构External assessment methods 外部评估方式External assessments 外部评估External information sources 外部信息来源Extraordinary items 非经常性项目Extras 附加条件 Facility account 便利账户Factoring 代理 Factoring debts 代理收账 Factoring discounting 代理折扣 Factors Chain Inte

47、rnational 国际代理连锁 Failure prediction scores 财务恶化预测分值 FASB (美国)财务会计准则委员会Faulty credit analysis 破产信用分析Fees 费用Finance, new business ventures 为新兴业务融资Finance, repay existing debt 为偿还现有债务融资Finance, working capital 为营运资金融资 Financial assessment 财务评估 Financial cash flows 融资性现金流量 Financial collapse 财务危机 Financ

48、ial flexibility 财务弹性 Financial forecast 财务预测 Financial instability 财务的不稳定性 Financial rating analysis 财务评级分析Financial ratios 财务比率Financial risk 财务风险Financial risk ratios 财务风险比率Fitch IBCA 惠誉评级 Fitch IBCA ratings 惠誉评级Fixed assets 固定资产Fixed charge 固定费用 Fixed charge cover 固定费用保障倍数Fixed costs 固定成本Floating

49、 assets 浮动资产Floating charge 浮动抵押Floor planning 底价协议Focus 聚焦Forced sale risk 强制出售风险Foreign exchange markets 外汇市场Forfaiting 福费廷 Formal credit rating 正式信用评级Forward bill discount 远期信用证项下汇票贴现Forward rate agreements 远期利率协议FRAs 远期利率协议Fund managers 基金经理FX transaction 外汇交易GAAP 公认会计准则Gearing 财务杠杆率 Geographica

50、l spread of markets 市场的地理扩展 Global target 全球目标Going concern concept 持续经营原则 Good lending 优质贷款 Good times 良好时期Government agencies 政府机构Government interference 政府干预Gross income 总收入Guarantee of payment 支付担保 Guaranteed loans 担保贷款Guarantees 担保High credit quality 高信贷质量High credit risk 高信贷风险 High default ris

51、k 高违约风险High interest rates 高利率 High risk regions 高风险区域Highly speculative 高度投机High-risk loan 高风险贷款 High-value loan 高价值贷款Historical accounting 历史会计处理Historical cost 历史成本 IAS 国际会计准则 IASC 国际会计准则委员会 IBTT 息税前利润 ICE 优质贷款原则 Ideal liquidity ratios 理想的流动性比率 Implied debt rating 隐含债务评级Importance of credit contr

52、ol 信贷控制的重要性Improved products 改进的产品 Improving reported asset values 改善资产账面价值 In house assessment 内部评估In house credit analysis 内部信用分析In house credit assessments 内部信用评估In house credit ratings 内部信用评级Income bonds 收入债券Income statement 损益表 Increasing profits 提高利润 Increasing reported profits 提高账面利润 Indemnit

53、y clause 赔偿条款Indicators of credit deterioration 信用恶化征兆Indirect loss 间接损失Individual credit transactions 个人信用交易Individual rating 个体评级Industrial reports 行业报告Industrial unrest 行业动荡Industry limit 行业限额Industry risk 行业风险Industry risk analysis 行业风险分析Inflow 现金流入 Information in financial statements 财务报表中的信息 I

54、nitial payment 初始支付Insolvencies 破产 Institutional investors 机构投资者 Insured debt 投保债务Intangible fixed asset 无形固定资产 Inter-company comparisons 企业间比较Inter-company loans 企业间借款Interest 利息Interest cost 利息成本Interest cover ratio 利息保障倍数 Interest cover test 利息保障倍数测试Interest holiday 免息期 Interest payments 利息支付Inte

55、rest rates 利率Interim statements 中报(中期报表) Internal assessment methods 内部评估方法Internal financing ratio 内部融资率 Internal Revenue Service 美国国税局 International Accounting Standards Committee 国际会计准则委员会 International Accounting Standards(IAS) 国际会计准则 International Chamber of Commerce 国际商会International credit ratings 国际信用评级International Factoring 国际保理International Factoring Association 国际代理商协会I