1、大路货(良好平均品质)fair average quality --------------------商检仲裁----------------------- 索赔 claim 争议disputes 罚金条款 penalty 仲裁arbitration 不可抗力 force Majeure 仲裁庭arbitral tribunal 产地证明书certificate of origin 品质检验证书 inspection certificate of quanlity 重量检验证书 inspection certificate of wei
2、ght (quantity) **商品检验局 **commodity inspection bureau (*.C.I.B) 品质、重量检验证书 inspection certificate ---------------------数量条件----------------------- 个数 number 净重 net weight 容积 capacity 毛作净 gross for net 体积 volume 皮重 tare 毛重 gross weight 溢短装条款 more or less clau
3、se -----------------------外 汇------------------------- 外汇 foreign exchange 法定贬值 devaluation 外币 foreign currency 法定升值 revaluation 汇率 rate of exchange 浮动汇率floating rate 国际收支 balance of payments 硬通货 hard currency 直接标价 direct quotation 软通货 soft currency 间接标价 indirect quotation
4、 金平价 gold standard 买入汇率 buying rate 通货膨胀 inflation 卖出汇率 selling rate 固定汇率 fixed rate 金本位制度 gold standard 黄金输送点 gold points 铸币平价 mint par 纸币制度 paper money system 国际货币基金 international monetary fund 黄金外汇储备 gold and foreign exchange reserve 汇率波动的官定上下限 official upper and lowe
5、r limits of fluctuation 银行交易 bank book/pass book存折 open an account开户earn interest赚取利息 savings account储蓄存款帐户current account活期存款帐户 check/cheque account支票帐户deposit account定期存款帐户 annual interest rate年利率monthly savings account按月计息帐户 daily interest account按天计息帐户instant account速成户头 service charge服务费/手续费
6、signature card签名卡 draw/withdraw提款 order check/cheque记名支票 rubber check/cheque空头支票blank check/cheque空白支票 exchange rate汇率denomination=face value面额 four in hundred四张一百元面额give the money in fives/tens换成五元或十元面额bill钞票 change零钱cash现金 password/code密码amount in figures小写金额 amount in words大写金额credit card信用卡 the
7、balance of your bank account帐户余额 traveler’s check/chque旅行支票 coin硬币penny便士 nickel(美、加)的五分硬币dime(美、加)的十分硬币 unit 货币单位value/worth面值 ounce盎司1/16磅commercial/merchant bank商业银行 full refund全额偿还extension延期 overdraw/overdraft透支rebate回扣 payday发薪日pay slip/envelop薪水单 mortgage抵押expense account公款支付帐户a princely sum(
8、an excessive amount)巨款apply for/grant_______a loan申请/批准贷款debt债务 collateral担保物fill out/in填写 chquebook/checkbook支票簿loan贷款 joint account联名帐户by installment分期付款 cashier收银员teller银行职员 statement对帐单money order汇票 accountant会计 A.T.M自动取款机 M0)money in circulation 流通中的现金 (M1) narrow money 狭义货币 (M2) broad money
9、 广义货币 a minimum living standard system 最低生活保障系统 Account 帐户 Accounting equation 会计等式 Accounting system 会计系统 All Risks 一切险 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Articulation 勾稽关系 Assets 资产 Audit 审计 bad account 坏帐 Balance sheet 资产负债表 bear market 熊市 bl
10、ank endorsed 空白背书 Bookkeepking 簿记 bull market 牛市 Business entity 企业个体 Capital stock 股本 cargo receipt 承运货物收据 Cash flow prospects 现金流量预测 catalogue 商品目录 Certificate in Internal Auditing内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师 China Securities Reg
11、ulatory Commission 中国证监会 China's "Big Four" commercial banks中国四大商业银行 close-ended fund 封闭式基金 commission 佣金 consignee 收货人 Corporation 公司 Cost accounting 成本会计 cost and freightCFR 成本加运费价格 cost insurance and freightCIF 成本加运保费 Cost principle 成本原则 Creditor 债权人 cut a melon 分红 dead account 呆帐 De
12、flation 通货紧缩 delivery 交货 Disclosure 批露 dividend,bonus stock 股息,红利 downturn 低迷时期 endorsed 背书 enforce stockholding system 实行股份制 Expenses 费用 export department 出口部 External users 外部使用者 F.P.A.(Free from Particular Average) 平安险 F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋险 face value 面值 fees-for-ta
13、x reFORM 费改税 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial activities 筹资活动 Financial forecast 财务预测 Financial statement 财务报表 foreign exchange reservers 外汇储备 futures market 期货市场 Generally accepted accounting principles 公认会计原则 General-purpose inFORMation 通用
14、目的信息 genetically-modified products 基因改良产品 Going-concern assumption 持续经营假设 Government Accounting Office govern会计办公室 Hook Damage 钩损险 import department 进口部 Income statement 损益表 income tax 所得税 indicative price 参考价格 Inflation 通货膨涨 Inquiry 询盘 Institute of Internal Auditors 内部审计师协会 Institute of
15、 Management Accountants管理会计师协会 Integrity 整合性 Internal auditing 内部审计 Internal control structure 内部控制结构 Internal Revenue Service 国内收入署 Internal users 内部使用者 Investing activities 投资活动 knowledge-based economy 知识经济 labour-intensive economy 劳动密集型经济Liabilities 负债Management accounting 管理会计marine bill
16、s of lading 海运提单national bonds 国债nationalize;nationalization 国有化 Negative cash flow 负现金流量non-perFORMing loan 不良贷款non-work income 非劳动收入notify 被通知人open-ended fund 开放式基金Operating activities 经营活动order 订货outstanding of deposits 存款余额Owner's equity 所有者权益partial shipment 分批装运Partnership 合伙企业Positive cash f
17、low 正现金流量press conference 记者招待会price list 价目表privatize;privatization 私有化proactive fiscal measures 积极的财政政策promote independent decision-making by state-owned enterprises 提高企业自主权public relations department公关部publicly owned economy 公有经济recession 衰退时期rectify the market order 整顿市场秩序reduce state's stake in
18、 listed companies 国有股减持restraint of trade 贸易管制Retained earning 留存利润Return of investment 投资回报Return on investment 投资报酬Revenue 收入Risk of Intermixture and Contamination 混杂、玷污险Risk of Leakage 渗漏险Risk of odor 串味险Risk of Rust 锈蚀险sales terms and conditions销售条件 Securities and Exchange Commission 证券交易委员会sha
19、reholding system; joint-stock system 股份制shipping order 托运单Shortage Risk 短缺险Sole proprietorship 独资企业 Solvency 清偿能力specification 规格Stable-dollar assumption 稳定货币假设 state stock reduction 国有股减持Statement of cash flow 现金流量表 Statement of financial position 财务状况表steady monetary policies 稳健的货币政策 Stockhold
20、ers 股东Stockholders' equity 股东权益streghten the government's macro - regulatory functions 加强govern宏观调控作用Strikes Risk 罢工险T.P.N.D.( Theft,Pilferage & Non-delivery) 偷窃提货不着险Tax accounting 税务会计 technology-intensive economy 技术密集型经济the Dow Jones industrial average 道琼斯工业平均指数the first majority shareholder 第一大股
21、东the Hang Seng index 恒生指数 thin trade 交易薄弱to become the majority shareholder/to take a controlling stake 控股 to expand domestic demand 扩大内需value-added tax 增值税 W.A./W.P.A(With Average or With Particular Average) 水渍险 War Risk 战争险Window dressing 门面粉饰year-on-year 与去年同期数字相比的 bull market: 牛市, 多头市场bear
22、market :熊市, 空头市场 股息,红利 dividend or bonus stock国民生产总值 GNP (Gross National Product) 人均国民生产总值 per capita GNP产值 output value鼓励 give incentive to投入 input 宏观控制 exercise macro-control优化经济结构 optimize the economic structure 输入活力 bring vigor into改善经济环境 improve economic environment 整顿经济秩序 rectify economic
23、 order有效地控制通货膨胀 effectively control inflation 非公有成分 non-public sectors主要成分 dominant sector 实在的 tangible全体会议 plenary session解放生产力 liberate/unshackle/release the productive forces引入歧途 lead one to a blind alley举措 move 实事求是 seek truth from facts引进、输入 importation 和平演变 peaceful evolution试一下 have a go
24、at sth.) 精华、精粹、实质 quintessence家庭联产责任承包制 family-contract responsibility system 搞活企业 invigorate enterprises商品经济 commodity economy 基石 cornerstone零售 retail发电量 electric energy production 有色金属 nonferrous metals人均收入 per capita income 使负担 be saddled with营业发达的公司 going concerns 被兼并或挤掉 annexed or forced
25、 out of business 善于接受的 receptive增额、增值、增长 increment 发展过快 excessive growth抽样调查 data from the sample survey 扣除物价上涨部分 price increase are deducted(excluded) 实际增长率 actual growth rate国际收支 international balance of payments 流通制度 circulation system总工资 total wages分配形式 FORMs of distribution 风险资金 risk fund
26、s管理不善 poor management 农业 farming 林业 forestry 畜牧业 animal husbandry 副业 sideline production 渔业 fishing 第一产业 primary industry 第二产业 secondary industry 第三产业 tertiary industry 生产资料 means of production 生活资料 means of livelihood/subsistence 生产关系 relations of production 生产力 productive forces 公有制 p
27、ublic ownership 私有制 private ownership 全民所有制 ownership by the entire/whole people 社会主义集体所有制 socialist collective ownership 厉行节约,反对浪费 to practice strict economy and combat waste 外资企业 foreign-funded enterprise 合资企业 joint venture 合作企业 cooperative enterprise 独资企业 wholly foreign owned/funded enterprise 世界贸易组织 World Trade Organization 中国人民银行 People's Bank of China 信息产业部 Ministry of InFORMation Industry 国家发展计划委员会 State Development Planning Commission 贷款无力偿还 loan defaults






