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 weight (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 clause
-----------------------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 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 lower 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 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(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 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
blank 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 Regulatory 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
Deflation 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－tax 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 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 bills 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 flow 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 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shareholding 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Stockholders 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 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 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 (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 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 funds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public 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
燃油附加费，大多数航线都有，但标准不一
2、SPS 上海港口附加费（船挂上港九区、十区）
3、FAF 燃油价调整附加费（日本航线专用）
4、YAS 日元升值附加费（日本航线专用）
5、GRI 综合费率上涨附加费，一般是南美航线、美国航线使用
6、DDC、IAC 直航附加费，美加航线使用
7、IFA 临时燃油附加费，某些航线临时使用
8、PTF 巴拿马运河附加费，美国航线、中南美航线使用
9、ORC 本地出口附加费，和SPS类似，一般在华南地区使用
10、EBS、EBA 部分航线燃油附加费的表示方式，EBS一般是澳洲航线使用，EBA一般是非洲航线、中南美航线使用