-
above the line
（预算中经常收支的）往来账目
above the line payments and receipts
预算中经常收支账目
acceptable offer
可接受的报价
acceptance
for honour
代（参加）承兑拒付汇票
accepting bank
承兑银行
accessory
contract (
合同附件
)
从契
约
accident and indemnity
意外事故及损害赔偿（
A.&I.
）
accommodation bill
通融（汇划）票据
account
帐户（
A/C
或
Acct.
）
account of
某人帐内
（
A/O
）
accounting dollar
记账美元
across-the-
board tax-cut
全面减税
act of God
（
acte
de dieu
）天灾
actual
tare
实际皮重
actual
weight
实际重量（
A/W
）<
/p>
ad referendum contract
草约
ad valorem
(according to value)
从价
ad valorem import duties
从价进口税
additional
premium
附加（额外）保费
address
地址（
Add.
）
adquate insurance
充分保险
adjustment
brokerage
历算手续费
advanced
deposits
进口押金制
advanced freights
预付运费（
A.F.
）
advancing
（价格）趋涨
advice of drawing
汇款通知书
Aero
Insurance Underwriters
空运保险承保人（公司）
affirmative covenant
保单
aftoad (in
transit )
路货，在途
after date
开汇票日后
（
a.d.
）
after service
货品售出后的服务
after
sight
见票后
agency
trade
代理贸易
agent
代理商
( Agt.)
aggregate amoount
总金额
aggregate to
…
总合计
agreemant of intent
意向协议书
air
（
way
）
bill of lading
空运提单
airway
delivery note
空运提货单
all risks insurance
全险
allowance for
damage
货损折旧
alongside B/L
靠船边提单
ambiguous
clause
含义不明条款
amendment of contract
修改合同
amount
总额
amount of
insurance in force
现行保险额
analysis certificate
化验证明
annual
closing
年终结算
antedate
倒填日期
appraisal certificate
评价证明书
（使用证明书）
appraiser
of customs
海关检验人
approximate
约计
Approx
arbitration clause
仲裁条款
arrival
draft
到货后提示的汇票
article
条款
Art.
Asian dollar
亚洲美元
Assessable
to tax
应征税的
at
the market
照市价
attachment
附件
authority to pay
支付授权书
A/P
authority to purchase
购买授权书
A/P
average
平均
average agreement
海损分担协议
average
distribution clause
海损按比例分担条款
average
policy
海损保单
average
statement
海损理算书
average survey record
海损证明
B
backlog
未交货订单
bad cheque
空头支票
bail
保证人
bancorp(oration)
银行公司
bank
discount rate
银行贴现率
bank rate
银行利率，银行贴现率
bank
transfer
转账
basis
（期货和现货之间的差价）基本差价
batch number
批号，炉号
batch No.
bear and bull
买空卖空
bear sale
卖空
bearish
卖空，行情看跌
bilateral
central rates
两国货币的双边中心汇率
bill after date
开票后
bill at sight
即期票据
bill at
usance
远期汇票
bill
of exchange
汇票
bill of freight
运单
bill of lading
提单
bill at sight
即期票据
bill at
usance
远期汇票
bill
of exchange
汇票
bill of lading to a named person
记名提单
blank credit
空白式信用汇票（银行间的通融票）
blank power of attorney
空白委托书
blanket
insurance
总保险
blocked mark balances
冻结的马克存款
blocked
money
冻结帐户
blocked sterling
冻结的英镑
border
customhouse
边境关卡
both dates included
包括双方日期
(B.D.I.)
brain drain
智能（人才）外流
brain
industry
脑力产业
branch office
分公司
B.O.
branded article
商标商品
breach of
contract
违反合同
break
跌价
break-up value
资产净值
bundle
捆，扎，束，卷，盘
Bdl.
business day
营业日
buying order
购货单
buying rate
买入价
by separate mail
另邮
by way of
经由
by
–
laws
规章，章程，细则，法规
C
calculation unit
核算单位
calender
year
日历年度
call
for bid
招标
call
for funds
招股，集资
call loan
活期贷款
call rate
活期贷款利率
callable in 24 hours
24
小时通知付款
cancellation clause
撤销条款
cancelling
former order
撤销前期订货
C.F.O.
capital equipment
固定设备
capital
goods
生产资料
capital investment
资本投资
capital
optimum
资本限额
capital output ratio
资本产量比
car number
车号
carbon copy
复写的副本
CC
care of
转交
c/o
cargo list
装货清单
cargo single risk certificate
货物单程保险书
carload
整车货
C.L.
carried forward
转下页
c/f
carried over
结转下期
c.o.
carrying vessel
载货船只
carry-over rate
转期利率
carte
blanche (
法语
)
全权委托<
/p>
case number
箱号
cash account
现金账目
cash against
bill of lading
凭提单付现
Cash B/L.
cash against
documents
见单付现
C.A.D
cash and carry
现金交易
cash market
现货市场
cash on
delivery
交货付款
C.O.D.
cash payment
现金支付
cash sales
现金销售
cash with
order
订购即付
C.W.O.
cast number
浇铸号
cast No.
casualty insurance
意外事故保险
catalog
price
商品目录价格
catalogue
目录
Catal.
caveat emptor
（拉丁）货物出门概不退换
ceiling price
最高限价
certificate
证明
certificate of
competency
能力证明
certificate of conformity
合格证
certificate
of delivery
交货证明书
C/D
certificate of
importation
进口证明书
certificate of incorporation
注册（登记）证明书
certificate of inspection
检查证明书
certificate
of insurance
保险证明书
C/I
certificate
of intention
意愿证明书
certificate of loss
残损证书
certificate
of manufacturer
制造厂证书
certificate of origin
产地证书
c/o
certificate of quality
质量证明
certificate
of reasonable doubt
合格质疑证书
certificate of receipt
收据
certificate of
service
劳务证书
certificate of soundess
合格证书
certificate
of protest
抗辩证明
ceteris paribus
（拉丁）其他数值不变
chains
联营公司
change of title
权利人名义改变
charge
d
’
affaires ad interim (
法
)
临时代办
charge d
’
affaires
en titre
（法）代办
charter party
租船合约
C.P.
chartered bank
特许银行
cheap money
policy
低息贷款政策
check without funds
空头支票
citizenship
papers
公民证书
civi
engineering contractor
工程承保人
claim indemnity
索赔
clerical error
笔误
close down
关闭，倒闭
co-insurance
联合保险
commerical counsellor
商务参赞
commerical
paper
商业票据
commission (fee)
佣金，代理费
commission
charge
手续费
commission house
代办行
commodity inspection certificate
商业检验证明
common law
习惯法，不成文法
company
公司
Co.
Company Limited
有限公司
.
comparative advantage
相对优势，相对利益
comparative price
比价
compensation
trade
补偿贸易
competent
主管单位批准
complementary
补充协定
complete
sets of equipment
成套设备
conditioning certificate
条件证书
confidential
communications
秘密往来信件
confiscation
没收
conjuncture
行情
consideration for the protection
保护价格
consignment
note
委托书，运单
construction
结构
container
集装箱
continuation clause
延期条款
C.C.
contraband
违禁品，禁运品，走私
contraband traffic
走私，漏税
contract
合同
Cont.
contract number
合同号
Cont. No.
contractual joint venture
契约式合资企业
conversion rate
汇率
corporate body
法人
correspond bank
代理银行
correspondment bank
关系银行
cost and
freight
成本加运费
=
离岸加运费价
C&F
cost and freight free
out
成本加运费
船方不负担卸货费用
C&F FO
cost,insurance and freight
成本加保险费运费
=
到岸价
= C.I.F.
cost of money
贷款利率
cost-plus
pricing
成本加成定价
counter sample
对等货样，回样
counterfoil
（支票等的）票根，存根
country of destination
目的国
country of
orgin
原产国
credit
card
信用卡
credit
line
信贷限额
credit
sales
赊销
credit
transaction
赊购交易
creditor coutry
债权国
criminal law
刑法
cross rate
套汇率
current exchenge system
现行外汇制度
current
market price
市场现行价
custom house administration
海关总署
custom of
foreign trade
对外贸易惯例
customs area
关境
customs declaration
报关单
damage
assumption clause
损害承担条款
D
date
数据
date forward
date for delivery
交货日期
date of
draft
出票日期
days
after acceptance
承兑后日期
d/a
…
days after sight
见票…天付款
days of
grace
宽限日期
dead
frieht
空仓费
dead
weight
总载重量
dear
money
高息资金
debtor
country
债务国
declaration
宣言，
（海关）申报
declared value
申报价值
deferred
payment
延期付款，赊账
deflator
通货膨胀扣除率
delay clause
延迟条款
delivered free at
…在
…处交货
delivery at
port of shipment
起运港交货价
delivery at
seller
’
s option
交货日期卖方选择
delivery
order
出货单，栈单
D/O
delivery period
交货期限
delivery
receipt
送货回单
delivery time
交货时间
d.t.
demand bill
见票即付票据
demand
draft
即期汇票
D/D
depreciation rate
折旧率
depth
深度，进深度，厚宽度
D.
description
说明书
destination
目的地
Destn
detail
明细表
determine
（合同）终止，确定
devaluation of dollar
美元贬值
devation
clause
绕航条款
D/C
diameter
直径
Dia.
dimension
尺寸
Dim.
diplomatic privileges and immunities
外交特权与豁免权
direct
bill of lading
直接提单
directories
公司行名录
dirty bill of lading
不洁提单
discount
rate
贴现率
dockage/
wharfage
码头捐
documents of value
有价证券
dollar gap
美元短缺
dollar glut
美元过剩
dollar
shortage
美元荒
dossier
记录文件，卷宗
draw by lot
抽签
draw on the International Monetary Fund
向国际货币基金组织提款
draw
on the reserves
动用储备
drawee
受票人
drawer
出票人
drum
桶，卷（盘）
Dr.
due date
到期日
duplicate
副本
dupl.
duplicate certificate
对账回单证书（副本证书）
duplicate sample
复样
durables
耐用品
duty-free
article
免税物品
duty-free entry
免税进口
E
earnest (money )
保证金，定金，押金
econometric model
计量经济模式
econometrics
计量经济学
enclosure
附件
Encl.
endorsement in full
正式背书
entrance
vise
入境签证
errors
and omissions
误差和漏算
errors and omissions excepted
差错待查
E&O.E
或
EOE
estimated budget
概算
Euro-dollar
欧洲美元
Euromark
欧洲马克
exchange at
equal value
等价交换
exchange at unequal value
不等价交换
exchange
control
外汇管理
exempt from taxation
免税
ex factory
工厂交货价
ex quay
码头交货价
ex
warehouse
仓库交货价
exit vise
出境签证
extended facility
中期贷款
extension
延期
F
face value
票面价值
factor
代销商，代理商
factoring
批发交易，贷款保收
factors
act
代销法案
fail to
deliever goods at the time stipulated
不如期交货
fair
average qulity
良好平均品质
FAQ
fair quality
中等质量
fancy price
不合理价格
favourable trade balance
贸易顺差，出超
feasibility study
可行性研究
fee of
sample
样品费
financial company
金融公司
financial
year
财政年度
fine
rate
最优惠贴现率
fire
policy
火险保单
f.p.
first come,first sold
谁先来，谁先卖
fiscal
year
财政（会计）年度
fixed capital investment
固定资本投资
fixture
过时货
flat rate
统一价
floating
exchange rate
浮动汇率
floor
最低限价，汇价下限
foreign affiliates
外国子公司
foreign commercial policy
对外贸易政策
foreign
exchange
外汇
foreign exchange control
外汇管制
Foreign
Quarantine Regulation
进口检疫规章
formal law
成文法
formality
手续，合法程序
forward business
期货交易
forward
contract
远期合同
forward delievery
远期交货
forward rate
远期汇率
forward sale
预售
foul bill of
lading
不洁提单
franchise
特许，特约代理权，免赔，免税，品质公差特损免责条款
frank
邮资先付，免费邮寄
free alongside
船边交货价
FAS
free convertibility(of the dollar for
gold ) (
美元
)
自由兑换黄金
free exchange
自由贸易（汇兑）
free in
船方不负责装货费用
FI
free in and out
船方不负担装卸费用
FIO
free list
免税商品单
free of all
average
一切海损均不赔偿
F.A.A.
free of
general average
共同海损不赔
F.G.A.
free on board
离岸价
（船上交货）
FOB
free on board stowed
离岸价包括理舱费
FOB
stowed
free on board stowed
and trimmed
离岸价包括理舱费和平仓费
FOB stowed and trimmed
free
on board unstowed
离岸价不包括理舱费
FOB unstowed
free on plane
飞机上交货价
F.O.P.
free on truck
敞车上交货
F.O.T.
free out
船方不负担卸货费用
FO
free overside ship
目的港船边交货价
F.O.S.
freezing of prices
价格冻结
freight
运费
Frt .
freight forwarder
运输代理行
full
discretionary power
空白授权书
full special endorsements
全衔背书
full set of
bill of lading
整套提单
futures market
期货市场
G
garment trade
服装贸易
general
average contribution
共同海损分担
general ledger
总账
general list
总清单
general merchandise
杂货
Generalized
System of Tariff Preferences
普遍优惠制
GSTP
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