常用商业词语.doc

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常用商业词语
常用商业词语
（commonly-used commercial terms）
一般用语（expression in general）
A
A1
（劳氏船级社（LLOYD’S REGISTER OF SHIPPING）说明船舶）处于良好的状态；一级的；一等的。An A1 ship
（人寿保险公司说明某人）十分健康，An A1 life
AA
Advertising Association广告协会
A member of the AA广告协会会员
AAR
Against all risk综合险，一切险
AAA
最高债券，最高信用级别
=American Accounting Association 美国会计协会
=Agricultural Adjustment Act 农业调整法[美];
=Agricultural Adjustment Administration 农业调整管理局;
=American Arbitration Association 美国仲裁协会;
abacus
算盘
（pl.）abaci, 或者abacuses
abandon
n.委付,放弃,投保
abandoned 抛弃,被抛弃的
abondon a ship委付船舶
abondon a claim放弃索赔
abondon an appeal放弃上诉
abondon cargo委付货物
abandoned lease cost废弃租约成本
abandoned assets, abandoned property废弃资产，废弃财产
abondon ship弃船
a call to abondon ship通知弃船
abandonee废弃财产受领人，被委托人
abandoned ship被弃的船
abandoner放弃者;【律】遗弃者
abandonment
委付,报废
announce abandonment宣布委付
normal abandonment正常报废
abandonment clause委付条款（与accept, agree to, include搭配）
declare abondonment宣告委付
abandonment of a right弃权
abandonment of a cargo放弃货载
abandonemnt of contract废弃合同
abandonment of option放弃购货保留权(购货保留权系指在交易所合同规定期限内, 按约定价格购货的权利)
production abondonment放弃产品专利权
abandonment of property rights放弃产权
abandonment value废弃价值，清产价值
abandonment stage产品寿命更替期
abate
降价,打折扣，冲销
abate a tax 减税
abatement
减免,减价,低减,打折扣,冲销［外汇市场］,折扣
abatement of taxes减税
price abatement降价
abbreviation
缩写
abbreviation for [of]缩写为
commercial abbreviation商业缩写
design abbreviation设计缩写
service abbreviation业务缩写
use an abbreviation采用缩写
ABC
记帐预算计价系统
the Audit Bureau of Circulation=销量审计社
= Agricultural Bank of China中国农业银行
the ABC of finance财政学入门
Associated Builders and Contractors 建筑商与承包商协会[美];
ABC analysis ABC分类管理法
ABC control ABC分级存货管理
ABC inventory system ABC存货制度
ABCD buget marking ABC预算制
aberration
失常
aberration curve离异曲线，非正态曲线
aberration in supply and demand供求关系失调
abeyance
搁置,缓办,中止，产权未定
be in abeyance暂停; 未定
go into abeyance，fall into abeyance(法律, 规则等)失效; (习惯等)不再被人遵守; (计划等)搁置; 延期
leave in abeyance，keep in abeyance，hold in abeyance暂搁, 暂不实施
ability
n.能力,技能,效率,能力,性能,效率，工作能力,工作能量
ability to pay 支付能力
business enterprises' ability of self-financing企业自筹资金能力
debt paying ability偿债能力
market ability可销性
professional ability业务能力
profit ability收益能力
ability of faculty theory能力说(美国学者塞利 格曼所创, 主张纳税以负担能力为分配标准)
ability to bargain议价能力
ability to compete竞争能力
ability to invest投资能力
ability to pay basis负税能力基准
ability to pay loan贷款偿还能力
ability to pay principal负税能力基准
abnormal
非常的
abnormal depreciation非常折旧，特别折旧
abnormal gain非常利得
abnormal loss非常损失
abnormal spoilage非常损害
abnormal risk非常风险
abnormal profit非常利润
abode
营业所
habitual abode日常住所
make one's abode居住, 寄住
take up one's abode居住, 住进; 定居
with [of] no fixed abode无固定住所的
abolish
废除,取消
abolishable adj.abolisher n. abolishment
abolishment of obligatory payments in gold解除用黄金支付义务
aboriginal
保持原始价值
aboriginal cost原始成本
abortive
流产的, 失败的
abortive enterprice经营失败的新企业
about or circa
大约（发票或者单据中使用）
above
超过，高于（at par, below par, nominal price）
above par超过平价，高于平价
rise above par上升至超过票面值
above quota超额
above the line 线上预算（资产负债表或损益表上的）帐上经常项目（below the line）
above the line cost线上成本
above the line deal线上协议
above the line entry线上帐项
above the line expenditure线上预算支出，经常性支出
above the line fund线上基金
above the line people线上工作人员
above the line promotion 线上推销，用广告媒体推销
above the line transaction线上交易
above-the-line activities线上活动（allow / make）
above-the-line costs线上成本
above-the-line deals线上协议
above-the-line entryies线上帐项
above-the-line expenditure线上支出
above-the-line fund线上基金
above-the-line transaction线上交易
abrogation
废除,取消
abrogation of agreement废除合同
abscond
n.潜逃,潜逃,逃跑,失踪
to abscond with the bank's money 携银行之款潜逃
abscond with the money携款潜逃
absconding debtor失踪债务人
absence
缺席,缺乏
absence of serial correlation无序列相关
absent variable不出现的变量
absentee
缺席者,缺勤者
absentee management由他人代理缺席业主进行的经营管理
absentee manager不在职经理
absenteeism
缺勤, 旷工[课]
a case of absenteeism旷工例子
the amount of absenteeism旷工量
the rate of absenteeism旷工率
absolute
绝对的
absolute acceptance无条件承兑，单纯认付
absolute advantage绝对优势，绝对利益
absolute advantage theory绝对成本说，绝对利益说
absolute contract不加任何附加条件的合同
absolute conveyence绝对让渡
absolute cover绝对保值
absolute endorsement无条件背书
absolute fixed capital绝对固定资产
absolute fixed cost绝对固定成本
absolute income hypothesis绝对收入假说
absolute increment绝对增量
absolute index绝对指数
absolute insolvency绝对无力偿还
absolute interest绝对产权，绝对权利（hold absolute interest拥有绝对产权，拥有绝对权利）
absolute liability绝对赔偿责任
absolute measure of dispersion, absolute measure of variation绝对离差度量，绝对变差度量
absolute monopoly（=perfect monopoly = pure monopoly）绝对垄断
absolute net loss 绝对净损失
absolute order to pay绝对支付命令
absolute par of exchange绝对外汇平价
absolute probability绝对概率
absolute quotas绝对配额
absolute rent绝对租金
absolute title绝对产权，绝对产权证
absolute value绝对值
absolute sales绝对销售量
absolute standard of living最低生活标准
absolute total loss绝对总亏损
absolute wage cost绝对工资成本
absolute symmetric function绝对对称函数
absolute unbiased estimation绝对无偏估计
absolve
解除责任，免除债务
absorb
分摊转帐,帐户之间的分摊转帐，摊配，转并，吸收
absorb currency吸收货币
absorb idle funds吸收游资
absorbed burden已分摊间接费用
absorbed cost〈财〉已负担成本，归入成本
absorbed overhead已分摊间接费用
absorption
吸收,承运人承诺,分配
absorption account摊配帐户，转并帐户
absorption cost 吸收成本
cost absorption成本分摊[摊销]
absorption costing摊配成本计算，全部成本计算，归纳成本法
absorption of corporate bonds公司债券吸收
freight absorption运费免收
absorption of corporate bonds公司债券吸收
absorption of market市场容纳量
absorption of surplus funds剩余资金吸收
abstinence
节制消费,节欲论
abstinence theory of interest节欲利息论
abstract
摘要表,试算表（print / publish / write an abstract）
abstract account摘要帐户
abstract ledger摘要分类帐
abstract of financial statement 财务报表摘要
abstract of title所有权证据摘要, 契据摘要，产权说明书
annual abstract of labor statistics劳动统计年报
print an abstract印出摘要
publish an abstract公布摘要
ransit abstract中转货物摘录
works abstract工程提要表
write an abstract撰写摘要
abstract of posting过帐分类表
a/c
=account 帐务,帐户
a/c No.帐号
ACAS
（英国）咨询调解和仲裁局 (Advisory, Conciliation and Arbitration Service)
a/c bks
= account books
acc
= accepted.已经承兑
accelerate
加速
accelerate the maturity提前到期日
accelerated accumulation快速积累
accelerated amortization快速摊销，加速摊销
acceleration clause加速条款，提前偿付条款
accelerated cost recovery system加速成本回收制度
accelerated depreciation加速折旧
accelerated inflation加速通货膨胀
accelerating premium加速升水（按照超额生产累进性工资）
accelerating premium pay超额生产累进性工资制度
accept
接收,接受,接受合同的建议,允付,承兑,承诺
accept a bid接受递盘
accept a cheque接受支票
accept a claim接受索赔
accept a commission接受委托
accep a deal接受协议
accept a delivery接受发货
accept a draft承兑汇票
accept a line 接受保兑额
accept a note承兑票据
accept insurance 承保
accept deposit吸收存款
accept an offer接受发盘
accept price接受价格
acceptable
可接受的,合格的
acceptable accounting principle可接受的会计原理
acceptable check验收
acceptable certificate验收合格证
acceptable currency可接受的货币
acceptable quality合格的质量
acceptable quality level（AQR）可接受的质量水平
acceptable failure rate（AFR）容许故障率
acceptable use policies (AUP)许可使用策略
acceptable value认可的价值

acceptability of taxes
税收的可接受性

Acceptance
acceptance认付(支票),接收,接受,接受合同的建议,承兑,承诺(保险公司依申请签发保单即构成保险的承诺),允付
absolute acceptance, clean acceptance无条件认付，无条件承付, 单纯认付，单纯承兑
acceptance and guarantee承诺支付
acceptance and rejection criteria承兑拒付标准
anticipated acceptance提前支付的承兑汇票
acceptance bank承兑行
bank acceptance, banker’s acceptance银行承兑(票据)
blank acceptance不记名承兑票据
blanket acceptance全部接收
acceptance business票据承兑业
acceptance certificate验收合格证
acceptance check核收
acceptance commission, acceptance charge承兑佣金，承兑费用
clear acceptance无条件承兑, 单纯承兑
collateral acceptance附担保承兑
commercial acceptance商业承兑汇票
conditional acceptance附条件承诺[议付]; 附条件的承兑汇票
acceptance created against export collection出口托收承兑，重开票
acceptance credit承兑资信，承兑信用证
acceptance criteria验收标准
cross acceptance互相认付
delivery against acceptance承兑交货
documentary acceptance跟单承兑
documentary against acceptance承兑交单; 承兑后交付单据
documents against acceptance (D/A)承兑交单[押汇]
domestic acceptance(出票人、付款人及付款地点均在一国内的)票据承兑
eligible bankers acceptance合格的银行承兑汇票
extreme acceptance票外承兑
extrinsic acceptance票外承兑
acceptance for honour参加承兑，信用担保承兑
ineligible acceptance不合格的银行承兑汇票
acceptance inspection验收
acceptance ledger承兑票据分类帐
acceptance letter of credit承兑信用证
acceptance liability承兑责任
acceptance line承兑最高限额
acceptance market票据贴现市场
acceptance of risks承担风险
acceptance of the bid中标
acceptance maturity record承兑票据到期记录
acceptance on security财产担保承兑
partial acceptance部分承兑
acceptance payable应付承兑票据
prime banker's acceptance优等银行承兑
provisional acceptance临时接受
qualified acceptance附条件承兑[签署]; 附条件的认支汇票, 限制承兑 [认付]
qualified acceptance of bill有条件的票据承兑
acceptance qualified as to time 限定时间承兑
acceptance qualified as to place限定地点承兑
rebated acceptance提前付款(扣息贴现)的承兑票据
acceptance sampling抽样验收
sterling acceptance英磅承付票据
acceptance supra protest（ASP）参加承兑拒付汇票
acceptance tolerance验收公差
trade acceptance, trader’s acceptance商业承兑汇票
unconditional [unqualified] acceptance无条件承兑
virtual acceptance事实上的承兑[接受]
acceptance bill承兑汇票
acceptance by intervention参加承兑
acceptance by other offices本支店承兑票据
acceptance for honour参加承兑
acceptance of abandonment接受委付
acceptance of a consignment承运一批货物
acceptance of an order at below cost prices接受低于成本的订货(单)
acceptance of batch大批承兑
acceptance of bill承兑票据
acceptance of bill of exchange票据承付
acceptance of deposits接受存款
acceptance of goods承运货物
acceptance of offer接受报价
acceptance of wagons接受货车
acceptance of work加工验收
acceptance qualified as to place对付款地点有限制的承兑
acceptance credit承兑信用证
acceptance for honour supra protest参加承兑
acceptance with two bank names双具名银行汇票
acceptance type financing承兑型资金融通
accepted
accounting principle generally accepted公认会计原则
bill accepted, accepted bill, acceptrd draft已承兑票据
generally accepted公认的
no gratuities accepted不收小账
no service charge accepted不收服务费
supplies accepted接收的供应品
accepting
accepting承兑的,n.收用,授受,验收
accepting banking 承兑行
accepting house承兑公司, 承付所
Accepting House Committee承兑行委员会（英国）
acceptor
承付人,承揽人,承诺人,承兑人,承兑票据人,承兑人One who signs a time draft or bill of exchange.
Acceptor for honour参加承兑人
access
市场销路
access card赊购卡
access clerk贵重物品保管处的保管员
access permit进入许可证
access to market进入市场的机会, 进入市场
accession
雇用职工,财产自然增益
accession rate就业增长率
accession tax财产增值税
accession to a treaty加盟, 加入条约
accessories
附件,配件
accessories clause(车辆)附件条款
accessory claim附带权利要求
accessory contract附加合同， 附约
accessory product副产品
accessory risks附加保险，附保险
accident
事故,意外事故
accident death insurance意外死亡保险
accident fault事故损坏
accident in loading装货中的意外事故
accident insurance事故保险
accident investigation事故调查
accident risk事故责任
accident statistics事故统计学
accident survey事故调查, 事故鉴定
accident yield临时收额
accidental cost事故费用［支出］
accidental damage意外损坏[伤]
accidental death benefit人寿保险的意外死亡双重赔偿条款
accidental value偶然价值
accommodation
通融资金,融通,贷款
accommodation address临时通讯地址
accommodated party被融通人
accommodation bill融通票据
available accommodation有效[资用]调节
sign accommodation bill签署融通票据
accommodation bill paper融通票据
bank accommodation银行贷款[融通]
a bank accomodation银行短期贷款
day-to-day accommodation日拆, 日常资金融通
accomodation note融通票据
accommodation party融通人
refuse accommodation拒绝信用融通
short-term accomodation短期贷款
accord
一致,协议
accord and satisfaction协议与补偿，和解与清偿协议（允许合同的一方支付一笔款项，以获得免除合同中规定的责任）（reach an accord and satisfaction）
accord development和谐发展
accord priority给予优先权
accordance
一致
act in accordance with the rules根据条例行事
account
ask an account请求付帐; 请求回答
an open account来往帐目, 未结算帐目
balance accounts/settle accounts/square accounts/balance accounts with sb./settle accounts with sb./square accounts with sb.与...结清帐目, (跟某人)算账, (向某人)报复
cast accounts计算; 算帐
charge sth. to sb.'s account把....记入某人帐内
put down sth. to sb.'s account把....记入某人帐内
close an account with与 ...结清帐目
close one's accounts with与 ...结清帐目
cook the accounts,doctor the accounts[口]造假帐
for account of为...代理
for the account(证券交易所的交易)待结算日结账
for the account and risk of(证券交易所的经纪人)代...买卖而盈亏由...自负
have an account to settle with sb.与某人有旧帐要清算; 与某人有争执待解决
in account with与...有生意来往
keep accounts记帐,做会计员
keep account with与 ... 继续交易, 与...有帐务往来
of no account不重要的, 无价值的
on account先付, 暂付, 用赊购的办法; 用分期付款的办法
open an account with与...开一往来户头; 开了...的头
pay ... on account把...付作定钱
place to the account of并入...帐内
pass to the account of并入...帐内
render an account开送帐单; 报帐
send in an account开送帐单; 报帐
run up an account赊欠, 挂账; 负债; 登账
sale on account赊销
settle accounts with与...结算, 清算; 向...报仇
square accounts with与...结算, 清算; 向...报仇
Short accounts make long friends.[谚]若要交情久, 帐目要分明。
take account of (=take into account)考虑, 斟酌, 计及
take an account of把...列表, 把...登帐
take no account of对...不予考虑; 对...不予重视
the great account,the last account【宗】最后审判日
There is no accounting for tastes.[谚]人各有所好。
turn toaccount account,put toaccount account,turn toaccount good account,put toaccount good account
利用, 从中获利
absorption account费用或成本分摊帐户, 附属帐
abstract account摘要[月计]帐户
accretion account增值帐户
accrued debit account应收款项帐户
accrued dividends account应计股利帐
accumulation accounts累积帐户
active bank account尚有存款的银行户头
activity account业务帐户
adjunct account增价[附加, 附属]帐户
adjust account整理[清理]帐目
adjust accounts复算, 核算
adjusting account调整帐户
advance account预支款
advances received account预收款帐户
adventure account特种委托帐(投机买卖帐)
affiliated account附属帐户
agency account代理帐; 代理机构会计
agio account贴水帐目
agreement account支付协定帐目
aid account经济援助帐户
all banks account全国银行帐户
annual account年度帐
annuity trust account年金信托户
applied manufacturing expenses account制造费用分摊帐户
appropriation account拨款帐, 盈余分拨帐
arbitrage accounts定裁帐, 国外转汇[套汇]帐
assets and liabilities accounts资产及负债帐户
assets reduction account资产减项帐户
assigned account担保帐户
attached account法院查封帐户
audited accounts审计决算
authorized capital stock account法定股本帐户
auxiliary account辅助帐户
back-to-back account对开帐户
bad and doubtful account坏帐与呆帐
balance account结余[轧平]帐目, 差额清算, 决算帐户
balance sheet accounts资产负债表帐户
bank check account银行支票户
bear account卖主帐, 空头账户
bills account票据帐目
bills rediscounted account再贴现票据帐户
blocked (money) account冻结[封存]帐户
bond account债券帐户
bond investment account债券投资帐项
bonus account红利帐户, 奖金帐目, 差额帐
bonds and shares account公债及股票帐户
book account帐面借贷科目; 往来帐户
branch accounts联行帐, 支店(分店)帐户, 分类帐,
branch control account分支机构统制帐户
branch office general account支店往来帐户
budget account预算帐户[科目]
budgetary expenditures account预算支出帐户
budgetary receipts account预算收入帐户
bull account买主帐, 多头账
business fund account业务资金帐项
capital account (C/A)资本帐户, 股本帐; 国际收支的资本项目
capital adjustment account资本调整帐户
capital assets account固定[资本]资产帐户
capital expenditure account资本支出帐户, 基本建设支出帐户
capital-in-excess account超额[溢收]资本帐户
capital stock account股本帐
capital stock and surplus account股本及公积金帐户
card account总帐科目分类表
cash account现金帐户
cash over and short account现金盈亏帐户
certified account经(会计师)证明的帐目
charge account零售记帐, 记帐; 赊购制
charges account杂费帐目
check account对帐查帐; 支票帐户
cheque account支票帐户, 活期存款帐户
clearence account结算帐户
clearing account待整理帐户; 过渡[暂记]帐户, 算帐户
closed account已结帐; 结清的帐户
closing balance account终结余额科目
collect accounts收帐
collecting-allocating account集合分配帐户
collective account统制帐户[科目]; 集合帐户
combined account混合帐户