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1、198 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 =Ame
2、rican 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 ap
3、peal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 claus
4、e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
5、 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
6、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
7、 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 enterpr
8、ises' 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
9、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 fix
10、ed 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） abov
11、e 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 prom
12、otion 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
13、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
14、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 endorse
15、ment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, abso
16、lute 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 absol
17、ute 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 absor
18、bed 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
19、 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
20、 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
21、 = 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）
22、 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 acce
23、pt 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 (AU
24、P)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
25、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
26、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 acceptan
27、ce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 le
28、dger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'
29、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
30、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
31、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 acceptan
32、ce 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, acc
33、epted 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O
34、ne 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 acce
35、ssories 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 acciden
36、t 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 accomm
37、odation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 s
38、atisfaction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 accoun
39、ts/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,
40、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,
41、 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 w
42、ith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 accoun
43、ting 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 a
44、ccounts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 ag
45、io 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 reduct
46、ion 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
47、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 a
48、ccount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
49、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 charg
50、es 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
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