商务英语常用术语

1、商务英语常用术语airway bill/(A/B) 空运提单abstract of title 产权说明书， 产权证据摘要acceptance bank 承兑银行acceptance credit 承兑信贷accident insurance 意外险， 事故保险account paid 已付款， 帐款已付account payable 应付帐款account sales(A/S) 承兑帐， 寄信销售清单account transfer memo 转帐通知单accounting firm 会计事务所actual market 现货交易adaption of budget 核定预算advance

2、freight 预付运费advance payment 预付货款affilianted company 联营公司，附属公司保一切险allotment advice 拨款通知arbitrated par 股票交易比例定价，股票票面公断定价arrival notice 到货通知，抵港通知bank check 银行支票 bank draft 银行汇票bank reference 银行征信，银行资信证明书 bearer check 无记名支票bearer share (stock) 无记名股票bilateral trade 双边贸易bill broker 票据经纪人，证券经纪人bill of exch

3、ange 汇票bill of lading 提单，提货单blue chip 热门股票board of directors 董事会，board of directors 理事会bonded area 保税区bottom price 最低价格business forecasting 商情预测buying rate 买入汇率capital turnover 资本周转cargo marking 货物标志cash against documents 凭单付现cash with order 定货付现certificate of origin 原产地证书civil debt 民事债务clean bill 光

4、票clean bill for collection 无跟单托收汇票clean bill of lading 清洁提单clean letter of credit 光票信用证commercial usage 商业惯例commodity economy 商品经济commodity transaction 商品交易compensation trade /transaction 补偿贸易confirmation of sale 销售确认书consignment sale 寄售，承销/consultant paper 咨询文件cost freight price 交货收款价cost, insuranc

5、e and freight 成本，保险费加运费cost of marketing 营销成本，销售成本counterfeit article 假冒商品counter offer 还价，还盘covering note 承担保险凭单credit agency 征信所，商业信用调查机构credit sale agreement 赊销合同crossed check 划线支票current rate 当日汇率custom of trade 贸易惯例custom dues/duty 关税customs invoice 海关发票date closing 结算日date of delivery 交付日期days

6、 of grace 宽限日期，优惠期dead account 死帐，无法收回的帐目defective goods 次品delivery on field 就地交货delivery on spot 现场交货delivery on term 定期交货delivery order 交货单delivery period 交货期department in charge 主管部门dip in price 跌价direct barter 直接易货documentary bill for collection 跟单托收汇票documentary credit 跟单信用证documentary payment

7、bill 现付押汇票？Documentary sale 跟单销售Documented bill 跟单汇票documents of value 有价证券domestic agent 国内代理人，国内代理中间商domestic arbitral award 国内仲裁裁决domestic bi;ll 国内汇票domestic carriage 国内运输domestic credits 国内信贷，国内信用证domestic draft 国内汇票domestic letter of credit 国内信用证domestic money orders cashing 国内汇票兑现domestic supp

8、ly price 国内供给价格 domestic trade 国内贸易donations and contributions 捐助dormant capital 游资， 未利用资本double-check 复核，双重核算 double entry bookkeeping 复式记帐，复式簿记down market 底挡品市场down payment 预付定金，分期付款的首笔付款draft on demand 即期汇票drains on cash 现金消耗，现金外流draw on the future 预支，借债drawing account 提寸帐户，提款帐户，透支帐户drawing right

9、 提款权，提存权drawn at shout sight 商业短期押汇票drop shipment 直接装运，直达货运drug in the market 滞销商品dual distribution 双轨销售dual market price 双重市场价格dull sale 滞销dumping price 倾销价格duration of insurance 保险期限，保险期间dutiable price 完税价duty free 免税duty on value added 增殖税dynamic business analysis 业务动态分析，商情分析earmarked loans 专用贷款e

10、arning cycle 经营周期，收益周期，现金循环earning surplus 营业盈余economic autonomy of enterprises 企业经济自主，企业经济独立economic entity 经济产体，经济单位economic superiority 经济优势effective demand 有效需求，实际需求effective sale 实际销售（额）eligible products 合格产品employee-employer relation 劳资关系employment ad 招聘广告end user 最终用户，直接用户endowment insurance

11、养老保险enterprise entity 企业实体 entrepot trade 转口贸易，中转贸易equity joint-venture 股份制合营企业established international practice 公认的国际惯例European Communities 欧洲共同体evade payment of duty 逃税exception clause 例外条款，免责条款exchange arbitrage 外汇套购，套汇exchange discount 汇兑贴水，外汇贴水exchange rate 汇率，汇价exclusive right 专有权，专营权expenses

12、 balance receipts 收支相抵export sales 外销extra tax on profits increased 超额利得税，增加利润附加税failed in business 营业蚀本fancy paper 热门股票fictitious bargain/transaction 买空卖空finance capital 金融资本finance market 金融市场financial deficit 财政赤字，预算赤字financial accounting 财务会计financial analysis 财务分析financial situation 财务状况firm ba

13、rgain 实盘交易firm offer 固定报价，实盘fiscal accounting year 会计年度fixed bond 定期债券fixed capital 固定资本fixed deposit 定期存款fixed loan 定期贷款float without intervention 自由浮动flow of capital 资本流动forecast of cost 成本预测 forecasting of profit 利润预测forward bargain 期货交易forward market 期货市场franchise clause 免赔条款 free alongside ship

14、 船边交货价free goods 免税货物free in and out 船方不负责装卸费用free of cost 免费奉送free of duty 免税free on board 离岸价，船上交货价free on rail 火车上交货价freight notice 运费通知单frontier trade 边境贸易full container ship 集装箱专用船gain on investments 投资收益general average 共同海损general freight container 普通货运集装箱general line wholesaler 百货批发商general p

15、ower of attorney 全权代理委托general sales tax 一般销售税generalized audit software 通用审计软件go bankrupt 破产going naked 无本经营goods credit 货物抵押贷款government capital 国有资本government stocks 政府债券graduated tax，progressive tax 累进税gross earnings 总收入gross industrial output value 工业总产值gross interest 总利息gross national products

16、 国民生产总值gross profit on sales 销售毛利gross tonnage 总吨位guarantee stock 保息股票guiding price 指导价格hand-to-mouth operation 小本经营handle with care 小心轻放hard spot 坚挺的现货harsh duties 苛捐杂税head office 总公司heavy advance 大涨价hedge purchase 套买hedge sale 套卖high quality 高品质hiehest quotation 顶盘，最高行情holding company 控股公司illegal

17、profit 非法利润imitation brand 冒牌in current price 按时价计算individual ownership 独资企业 inflation of currency 通货膨胀inner packing 内包装International Chamber of Commerce(ICC) 国际商会International Chamber of Shipping 国际海运商会International competitive bidding 国际公开招标International corporation 跨国公司Introduction of foreign cap

18、ital 引进外资Inventory of merchancise 商品存货Investment decision 投资决策Investment securities 投资证券Investment turnover 投资周转irregular deposit 不定期存款irrevocable letter of credit 不可撤销信用证issue of government bonds 发行公债junk price 赔本价格laid-up tonnage 闲置吨位less- than carload freight 零担货运货letter of credit 信用证letter of guarantee 保函letter of indemnity 赔偿保证书letter patent 专利许可证life of contract 合同有效期like for like replacement 以旧换新line shipping 定期航运liquid investment 短期投资listed stock 上市股票long-form bill of lading 详式提单 l