英汉外贸词汇.doc

Aabove par 高于票面值absenteeism 缺勤absolute advantage 绝对优势acceptance (1)承兑；承兑票据，(2)承诺acceptance of bill of exchange 汇票承兑；票据承兑acceptance （l）承兑；承兑票据，（2）承诺acceptor 承兑人accident insurance 意外保险account (1)帐；账户，(2)科目，(3)客帐account executive 客户主任；户口主任account payable 应付帐款account payee only 祇限存入头人账户；只可转帐account payee only 只限存入昂首人账户；只可转帐account receivable 应收帐款account （1）帐；账户，（2）科目，（3）客帐accountability 责任承当accountant 会计人员；会计主任；会计师accounting equation 会计等式accounting period 会计期间accumulated depreciation 累积折旧；折旧准备accumulated dividend 累积股息accumulated fund 累积基金achievement test 成就测验acid-test ratio 酸性测验比率active partner 参与管理合伙人；活跃合伙人active partner 活跃合伙人；参与管理合伙人activity ratio 实际作业与预算比率ad hoc committee 临时委员会；专责委员会administration 行政advance 预付advancement 晋升advertising agency 广告公司；广告代理商advertising appeal 广告诉求advertising appeals 广告诉求advertising media 广告媒介advertising 广告advice note 交货告知书Advisory Committee on Diversification 经济多元化征询委员会affiliated company 附属公司agent 代理人aids to trade 贸易辅助服务air freight 航空货运费air transport 航空运送air waybill 空运提货单；空运提单All Ordinaries Index 所有一般股指数allocate 分派allotment 分派数allowance (1)折让，(2)津贴allowance （l）折让，（2）津贴amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美国商会analog computer 仿真计算机annual general meeting 周年大会；年会annual leave 年假annual report 年报annuity 年金ante-dated cheque 倒填日期旳支票appreciation 升值；增值apprenticeship 学徒训练aptitude test 性向测验；才干测验arbirage 套利；套息arbitration 仲裁arbitrator 仲裁人arbitrator 仲裁者；仲裁人arithmetic and logic unit (ALU) 算术及逻辑运算部件arithmetic mean 算术平均；等差中项；算术中项Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行Asian Productivity Organization (APO) 亚洲生产力组织assembling 装配assembly line 装配线asset turnover 资产周转率asset 资产assignment of responsibility 职责之指派associated companies 联营公司association 社团assumption of duty 就任；就职；上任at par 按票面值at par 按票面值；按面值auction 拍卖audit 查核；核数；审计authorised capital 注册股本；法定股本authoritarian 独裁式；独裁；专制authority 权力；职权authorized capital 注册股本；法定股本auto-pay 自动转帐支付autocratic leadership 独裁式领导automatic credit transfer 自动转帐收款automatic teller machine 自动柜员机automatic teller machine(ATM) 自动柜员机automation 自动化autonomous work group 自治工作小组autonomy 自主；自治权average clause 受保范畴；损失条款average collection period 平均收帐期average rate of return (ARR) 平均收益率avoidable risk 可避免之风险Bbackward integration 后向合并bad debt 呆帐；坏帐balance (1)余额，(2)平衡 balance of payments 国际收支差额balance of trade 国际贸易差额balance sheet balance sheet 资产负债表bank credit 银行信用bank draft 银行汇票bank interest rate 银行利率bank note 钞票bank overdraft 银行透支bank services 银行服务banker's acceptance 银行承兑票据Banking Ordinance 银行业条例Banking Ordinance 银行业条例 bankruptcy 破产barter 以货易货；物物互换basic need 基本需要basic salary 底薪batch processing 成批解决；整批解决bear market bear market 熊市；淡市bear 看淡股市者；淡友bearer bond 息票债券；不记名债券bearer bond 息票债券；不记债券bearer cheque 来人支票；不记名支票bearer share 无记名股票bearer share 无记名股票；不记名股票below par 低于票面值best lending rate 优惠利率；最优惠利率；最优惠贷款条件best lending rate 最优惠贷款利率；最优惠利率bilateral arrangement 双边合同bill of exchange 汇票bill of exchange 汇票；票据；交易票据bill of lading 提货单bill payable 应付票据bill receivable 应收票据blue chip 蓝筹股blue chips 蓝筹股board of directors 董事会；董事局bond dividend 债券股利bond interest 债券利息bond 债券bonded warehouse 公税仓bonus issue 发行红股bonus share 红股；股票股息bonus 红利；花红book value 账面值book value 账面值；账面成本boycott 杯葛；抵制brain drain 人材流失；人材外流brain storming 剌激创新；脑力激荡法brand image 牌子形象；品牌形象brand image 品牌形象；牌子形象brand loyalty 对牌子忠诚brand loyalty 对牌子忠诚 brand name 商标；品牌名称；牌子名称brand 牌子；品牌break-even analysis 损益平衡分析；损益两平分析；营业平衡分析break-even chart 损益平衡图；损益两平图；营业平衡图break-even point (BEP) 损益平衡点；损益两平点；营业平衡点broker 经纪brokerage firm 经纪行budget 预算budgetary control 预算控制budgeting (1)预算，(2)编制预算buffer stock 调节存货；安全存货bulk-breaking 分件bulk-buying 大量购买bull market 牛市；旺市bull 看好股市者；好友bureaucracy 官僚系统；官僚组织制度；科层组织制度burglary insurance 盗窃保险business administration 工商管理business corporation 公司公司business cycle 商业循环；营业循环；营业周期business enterprise 公司机构business entity 公司个体business ethics 商业道德business organization 公司组织business registration certificate 商业登记证business reply service 商业回邮服务buying power index 购买力指数Ccalculating device 计算装置call option 买入期权call provision 提前赎回(证券)条款callable bond 可赎回债券called-up capital 已催缴股本capital budgeting 资本预算capital employed 动用资金capital employed 动用资金；动用资本capital expenditure 资本支出capital gearing 资金借贷比率capital gearing 资金借贷比率；资本与负债比率capital goods 资本物品capital intensive 资本密集capital market 资我市场capital reserve 资本公积金；资金储藏capital 资金；资本capital 资金；资本；股本capital-intensive 资本密集capitalism 资本主义 capitalist economy 资本主义经济capitalization (1)资本化；利益资本化，(2)资本总额capitalization （1）资本化；利益资本化；（2）资本总额cargo insurance 货品保险；货运险carriage forward 运费到付；货价不涉及运费carriage paid 运费已付；货价涉及运费carrier (1)运货工具，(2)承运商carrier （1）运货工具，（2）承运商carrying cost (1)贮存成。