经济外贸
ECONOMY AND MARKET ECONOMY 经济和市场经济
Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分
State-owned economy 国有经济
Non-state economy 非国有经济
Collective economy 集体经济
Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存
Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展
Strategy for economic development 经济发展战略
Theory of macroeconomic policy 宏观经济政策理论
Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济
Stimulate economic development 刺激经济发展
Commodity economy 商品经济
Market economy 市场经济
Free market economy 自由市场经济Developed market economy 发达的市场经济Developing market economy 发展中的市场经济
Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济
Intensive economy 集约型经济
Transform the extensive economic 粗放型经济转变为
mode into intensive one 集约型经济
Mixed economy 混合经济
Regional economy 地区经济
Internal-oriented economy 内向型经济Closed economy 闭关自守经济
Economic growth point 经济增长点Economic growth mode 经济增长方式
Economic growth rate 经济增长率
Economy measure 经济手段
Diversified economy 多种经济，多样化经济
Economic situation 经济形势
Economic cycle 经济周期
Economic fluctuation 经济波动
Economic miracle 经济奇迹
Economic take-off 经济起飞
Economic recovery 经济复苏
Economic potential 经济潜力
Economic sanction 经济制裁
Global economy 全球经济
Economic globalization 经济全球化
Integration of world economy 世界经济一体
化
International economic integration 国际经济
一体化
New international economic order 国际新经
济秩序
Multi-polarization of world economy 世界经
济多极化
Economic community 经济共同体
MACRO-CONTROL 宏观调控
Strengthen macro-control 加强宏观调控
Soft landing 软着路
Macro-economic situation 宏观经济形势
Macro control and micro invigoration 宏观控
制与微观搞活
Control of overall volume and economic
restructuring 总量控制与经济结构调整
Tight control on investment in fixed assets 紧
缩固定资产投资控制
Tight financial and monetary policy 从紧的金
融货币政策
Moderately tight monetary policy 适度从紧
的货币政策
Moderately tight credit policy 适度从紧的信
贷政策
Loosening tight monetary policy 放松紧缩的
货币政策
Adequate amount of the money supply 适度
货币供应量
Excessive amount of currency issue 过度货币
发行量
Maintain monetary stability 保持货币稳定
Cheap money policy 低息货币政策
Adjustment of interest rate 利率调整
Cut interest rate 降低利率
Control of interest rate 利率控制
Deflation policy 紧缩政策
Market intervention 市场干预
State intervention 国家干预
Administrative interference 行政干预
Administrative intervention 行政干预
Administrative measure 行政措施
Economy measure 经济手段
Risk-control mechanism 风险控制机制
Overheated economy 过热的经济
Consumer price index 消费品价格指数
Commodity price index 商品物价指数
Retail price index 零售物价指数
Average price index 平均物价指数
Cost-of-living index 生活费用指数
Control of inflation 通货膨胀控制
Demand-pull inflation 需求拉动的通货膨胀
Double digit inflation 两位数字通货膨胀
Excessive inflation 过度的通货膨胀
Galloping inflation 恶性通货膨胀
Hyperinflation 极度通货膨胀
Hidden inflation 隐性通货膨胀
Structural inflation 结构性通货膨胀
Stagflation 经济停滞型的通货膨胀
Inflation factor 通货膨胀因素
Inflation of credit 信用膨胀
Inflation rate 通货膨胀率
Inflationary pressure 通货膨胀压力
Curb inflation 抑制通货膨胀
Curb the real estate craze 抑制房地产热
Development zone craze 开发区热
Overall demand and supply 总需求和总供给
Balance between supply and demand 供需平
衡
Supply and demand relation 供求关系
Supply over demand 供过于求
Supply exceeds demand 供过于求
Economic crisis 经济危机
Economic depression 经济萧条
MANAGEMENT OF STATE-OWNED PROPERTY
1
国有资产管理
Establish a system for the management, supervision 建立国有资产管理，监督和营运体系
and operation of State assets
Reform of management of state-owned property 国有资产管理体制改革
Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学
management and adopting scientific management
Regulation on the supervision and management 国有企业监督管理条例
of the state-owned enterprises
Laws and regulations on the administration of 国有资产管理法律法规
state-owned property
Operate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，
for its profits and losses, seek self-development 自我约束
and self-reliance
Uphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能
government’s role in economic management Safeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失
Prevent the drain of State-owned property 防止国有资产流失
Reform of property rights system 产权制度改革
Definition of property rights 产权界定Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检
Certificate of title 产权证书
Change of registration 变更登记
Change of title 产权变更
Transfer of property rights 产权转让Transaction of property rights 产权交易
Property rights transfer agency 产权交易机
构
Inspection of assets 资产清查
Re-evaluation of fixed assets 固定资产重估
Asset appraisal 资产评估
Productive assets 经营性资产
Non-productive assets 非经营性资产
Return on assets 资产收益
Balance sheet 资产负债表
Consolidated balance sheet 合并资产负债表
Reform of State-Owned Enterprises国有企业
改革
Step up efforts to reform State-owned
enterprises 加大国有企业改革力度
Readjust and reorganize State-owned
enterprises to 调整改组国有企业促进资产
重组
promote re-arrangement of assets and raise
the 提高国有经济的总体素质
overall quality of the State sector of the
economy
Concentrate on rejuvenating State-owned
large 集中力量抓好国有大型企业和
enterprises and enterprises groups 企业集团
Develop trans-regional and inter-trade
enterprise groups 发展跨地区跨行业的企业
集团
Reform, reorganization and upgrading 改革，
改组和改造
Re-organization, association, merger, joint 改
组，联合，兼并，股份合作制
partnership, leasing, contract operation and
sell-off 租赁，承包经营和出售
Manage well large enterprises and adopt a
flexible policy towards small ones 抓好大的，
放活小的
Give small State-owned enterprises greater
freedom 放活国有小企业
Standardize bankruptcy procedures,
encourage 规范破产程序，鼓励企业兼并，
merging of enterprises and promote
re-employment 促进再就业
Allow money-losing enterprise to merger or
go bankrupt 允许亏损企业兼并或破产
Dispersion of redundant employees 分流富
余人员
Re-employment funds 再就业基金
Conscientiously strengthen the operation and
management of enterprises切实加强企业经
营管理
Strengthen financial management of
enterprises 强化企业财务管理
Tighten control over extrabudgetary funds 加
强预算外资金管理
Increase capital and reduce debts through
various channels多渠道增资减债
Strive to help enterprises eliminate losses and
increase profits抓好企业扭亏增盈
Develop various modes of operation and
marketing 发展多种营销方式
Alleviate enterprises’social burdens 减轻企
业的社会负担
By tapping the potential and upgrading the
technology 通过挖潜改造
Mechanism for selecting the superior and
eliminating the inferior 优胜劣汰机制
Enjoy more decision-making power 享有更多
的决策权
Allow employees to hold some shares 允许职
工持股
Give more productive enterprises the power
to engage in export independently给更多的
生产企业自营出口权
Protect the interests of the working class 保
护工人阶级利益
Technological upgrading 技术改造
Reform of state-owned enterprises 国有企业
改革
Deepening of the reform of State-owned
enterprises 深化国有企业改革
Modern enterprise system 现代企业制度
Reorganization of state-owned enterprises 国
有企业重组
Transform the enterprises’ management
mechanisms
of State-owned enterprises 转换国有企业经
营机制
Adjustment of industrial structure 行业结构
调整
Industrial policy 产业政策
Support and develop large enterprises and
2
release small
enterprises 支持发展大企业放开小企业Large and medium-sized State-owned enterprises can be
turned into corporate enterprises 大中型企业可转变为股份公司
Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比
State-owned independent accounting industrial enterprises 国有独立核算企业Pioneer enterprise 试点企业
Enlarge the right of self-management 扩大自主权
Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置Optimize investment structure 优化投资结构Recapitalization 调整资本结构
Capital reorganization 资本重组
Promote rational flow of property right 促进产权合理流动
Reduce staff to improve efficiency 减员增效Investment risk mechanism 投资风险机制Project capital system 项目资本金制度Legal person responsibility system 法人责任制
Responsibility for one’s own profit and loss 自负盈亏
Enterprise contract management responsibility system 企业承包责任制Unreasonable economic structure 不合理的经济结构
Unreasonable product structure 不合理的产品结构
Repeated construction 重复建设
Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义
Government supervision 政府监督Operating strategy 经营战略
Out-dated management styles 落后的管理方式
Backward in management 管理落后Relying on government subsidy 依赖政府补
贴
Heavy social subsidy 沉重的社会补贴
Heavy social burdens 沉重的社会负担
Excessive production capacity 过剩的生产能
力
Merger and acquisition 兼并与收购
Encourage merger 鼓励兼并
Preferential policy for bankruptcy and merger
对破产和兼并企业的优惠政策
Standardize bankruptcy procedure 规范破产
程序
Prevent false bankruptcy 防止假破产
Construction of a multi-layer social security
system 建立多层次的社会保障制度
Re-employment projects 再就业工程
Re-employment of redundant workers 富余
职工再就业
Laid-off workers 下岗职工
PPI private participation in infrastructure 私
营企业参与基础设施建设
PSA private sector assessment 私营部门评估
PSD private sector development 私营企业发
展
ENTERPRISE AND COMPANY 企业和公司
Central enterprise 中央企业
Local enterprise 地方企业
Backbone enterprise 骨干企业
Large and medium enterprise 大中型企业
State-owned enterprise 国有企业
Enterprise solely funded by the State 国有独
资企业
State-owned firm 国有公司，国有企业
Corporate enterprise 股份制企业
Collective enterprise 集体企业
Collective firm 集体企业，合作企业
Township enterprise 乡镇企业
Partnership enterprise 合伙企业
Individual enterprise 个体企业
Foreign-funded enterprise 外资企业
Top 500 enterprises 最大500家企业
Small business 小企业
Primary industry 第一产业
Secondary industry 第二产业
Tertiary industry 第三产业
Corporate Law 公司法
Township Enterprise Law 乡镇企业法
Independent legal entities 独立法人
Board of directors 董事会
Board of supervisors 监事会
Shareholders conference 股东大会
Entrepreneur 企业家
Firm 公司，企业
Company 公司
Incorporation 公司
Corporation 股份公司
Group of enterprises 企业集团
Conglomerate 企业集团，综合性大企业
Company limited by shares 股份有限责任公
司
Controlling company 控股公司
Holding company 控股公司
Bank holding company 银行控股公司
Company with limited liability 有限责任公司
State-owned holding company 国家控股公司
Public company 上市公司
Private company 非上市公司
Listed company 上市公司
Overseas-listed company 境外上市公司
Parent company 母公司
Subsidiary company 子公司
Group company 集团公司
Large-scale industrial group 大型工业集团
International conglomerate 跨国企业集团
International corporation 跨国公司
Multinational corporation 跨国公司
Multinational market group 跨国市场集团
banker 银行家
president 行长
savings bank 储蓄银行
central bank, national bank, banker s bank 中
央银行
bank of issue, bank of circulation 发行币银行
commercial bank 商业银行，储蓄信贷银行
member bank, credit bank 储蓄信贷银行
discount bank 贴现银行
exchange bank 汇兑银行
requesting bank 委托开证银行
issuing bank, opening bank 开证银行
advising bank, notifying bank 通知银行
negotiation bank 议付银行
3
confirming bank 保兑银行
paying bank 付款银行
associate banker of collection 代收银行consigned banker of collection 委托银行local bank 本地银行
domestic bank 国内银行
overseas bank 国外银行
unincorporated bank 钱庄
branch bank 银行分行
trustee savings bank 信托储蓄银行
trust company 信托公司
financial trust 金融信托公司
unit trust 信托投资公司
trust institution 银行的信托部
credit department 银行的信用部
Banking institution 金融机构
Banking sector 银行部门
Intermediary bank 中介银行Development bank 开发银行
Commercial bank 商业银行
commercial credit company(discount company) 商业信贷公司（贴现公司）Investment bank 投资银行
Credit bank 信贷银行
Cooperative bank 合作银行
Mortgage bank 抵押银行
Clearing bank 清算银行
Credit union 信用社
neighborhood savings bank, bank of deposit 街道储蓄所
credit bureau 商业兴信所
self-service bank 无人银行
land bank 土地银行
construction bank 建设银行
industrial and commercial bank 工商银行bank of communications 交通银行
mutual savings bank 互助储蓄银行
post office savings bank 邮局储蓄银行industrial bank 实业银行
home loan bank 家宅贷款银行
reserve bank 准备银行
chartered bank 特许银行
corresponding bank 往来银行
merchant bank, accepting bank 承兑银行EXIMBANK =import and export bank 进出口银行joint venture bank 合资银行
money shop, native bank 钱庄
credit cooperatives 信用社
clearing house 票据交换所
Chase Bank 大通银行
National City Bank of New York 花旗银行
Hongkong Shanghai Banking Corporation 汇
丰银行
Chartered Bank of India, Australia and China
麦加利银行
Banque de I IndoChine 东方汇理银行
Non-bank financial institution 非银行金融机
构
Financing corporation 金融公司
Securities company 证券公司
Underwriting company 担保公司
Loan and trust company 信托公司
Insurance company 保险公司
Life insurance company 人寿保险公司
Utility company 公共事业公司
MERGER AND ACQUISITION 兼并与收购
Reorganization 重组
Association 联合
Merger 兼并
Acquisition 收购
Joint stock partnership 股份合作
Leasing 出租
Contract operation 承包经营
Auction 拍卖
Develop trans-regional and trans-industry
enterprise groups 发展跨地区跨行业的企业
集团
Strategic acquisition 战略性收购
Combination of enterprise 企业合并
Concentric acquisition 集中收购
Conglomerate merger 集团企业合并
Consolidation by lease 租赁式合并
Consolidation by merger 兼并式合并
Leveraged buy-out (LBO’s) 杠杆收购
Stock merger 股票兼并
Vertical acquisition 纵向收购
Vertical merger 纵向兼并
Vertical consolidation 纵向合并
Vertical integration 纵向合并
Horizontal merger 横向兼并
Horizontal acquisition 横向收购
Horizontal combination 横向合并，同行业合
并
Horizontal integration 横向联合
Acquisition cost 收购成本
Acquiring enterprise 收购方企业
Corporate reorganization 公司重组
Bankruptcy Law 破产法
Bankruptcy code chapter 7--- liquidation 破产
法第七章清算
Bankruptcy code 11 --- reorganization 破产法
第十一章重组
Act of bankruptcy 破产法案
Antitrust Law 反托拉斯法
Bankruptcy court 破产法庭
Bankruptcy debtor 破产债务人
Bankruptcy notice 破产公告
Bankruptcy petition 要求宣布破产
Declaration of bankruptcy 宣告破产
Arrangement in bankruptcy court 破产法庭
内的协调
Arrangement out of bankruptcy court 不经破
产法庭的协调
Creditor’s equity 债权人权益
Bankruptcy trustee 破产受托人
Creditor’s meeting 债权人会议
Creditor of bankruptcy 破产债权人
MARKET AND COMPETITION 市场和竞争
Commodity market 商品市场
Securities market 证券市场
Bond market 债券市场
Stock market 股票市场
Futures market 期货市场
Options market 期权市场
Property rights market 产权市场
Capital market 资本市场
Free market 自由市场
Labour market 劳动力市场
Flea market 跳蚤市场
Bear market 股票市场的熊市
Bull market 股票市场的牛市
Market competition 市场竞争
Market development 市场开发
4
Market forecast 市场预测
Market potential 市场潜力
Market risk 市场风险
Market share 市场份额
Seller’s market 卖方市场
Buyer’ s market 买方市场
Market abroad 海外市场
Marketability 市场能力
Marketable 销路好的
Marketing channel 销售渠道
Marketing strategy 销售战略
Competition market 竟争市场
Perfect competition 完全竟争
Imperfect competition 不完全竟争
Low-level competition 低水平竟争Monopolistic competition 垄断竟争Competitor 竟争对手
Natural monopoly 自然垄断
International monopoly 国际垄断
Market 市场
bear market 股票市场的熊市
bond market 证券市场
bull market 股票市场的牛市
capital market 资本市场
emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场
market analysis 市场分析
market approach to fair market value 求得公平市场价值的市场法
market competition 市场竟争
market demand price 市场需求价格market development 市场开发
market economy country 市场经济国家market factor 市场因素
market forecast 市场预测
market index 市场指数
market information 市场信息
market investigation 市场调查
market potential 市场潜力
market quotation 市场行情
market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险
market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的
market-to-cost method 市价成本法
property right market 产权市场
seller’s market 卖方市场
social market economy 社会主义市场经济
stock market 股票市场
Marketing 营销，市场销售
marketing channel 销售渠道，市场渠道
marketing cost 销售成本
marketing manager 市场销售经理
markrting strategy 市场经营战略
marketing system 市场体系
relationship marketing 关系营销
Asset, Liability And Equity 资产,负债和权益
Asset management 资产管理
Tangible assets 有形资产
Intangible assets 无形资产
Physical assets 实物资产
Fixed assets 固定资产
Current assets 流动资产
Current asset losses in suspense 待处理流动
资产损失
Deferred assets 递延资产
Other assets 其它资产
Total assets 总资产
Net assets 净资产
Book value of the assets 资产的账面值
Non-ledger assets 帐外资产
Asset account 资产账户
Asset disposal 资产处置
Asset depreciation 资产折旧
Asset inventory shorts 资产盘亏
Asset inventory surplus 资产盘盈
Asset retirement 资产报废
Asset revaluation 资产重估
Capital assets 资本资产
Monetary assets 金融资产
Mortgage assets 抵押资产
Long-term assets 长期资产
Liability 负债
Liability account 负债账户
Direct liability 直接负债
Current liability 流动负债
Liability out of book 账外负债
Long-term liability 长期负债
Book debt 账面负债
Asset liability ratio 资产负债比
Owner’s equity 所有者权益
Equity account 权益账户
Stockholders’equity 股东权益
Preferred stock equity 优先股权益
Cumulative preferred stock 积累优先股
Non-cumulative preferred stock 非积累优先
股
Convertible preferred stock 可转换优先股
Participating preferred stock 参加优先股
Non-Participating preferred stock 非参加优
先股
Callable preferred stock 可赎回优先股
Common stock equity 普通股权益
Total equity 权益总额
企业评价指标EVALUATION INDICATOR
Assets Liabilities Ratio 资产负债率
Quick Ratio 速动比率
Current Ratio 流动比率
P/E ratio 市盈率
Current Liabilities to Net Worth 流动负债比
净资产
Total Liabilities to Net Worth 总负债比净资
产
Fixed Assets to Net Worth 固定资产比净资
产
Inventory Turnover Ratio 存货
Assets to Sales
Sales to Net Working Capital 销售收入比流
动资金净值
Accounts Payable to Sales 应付帐款比销售收
入
Return on Sales(profit Margin)
Return on Assets 资产收益率
Return on Total Assets 总资产收益率
Return on Shareholder’s Equity 股东权益收
益率
Return on Investment 投资收益
Return on Net Worth(Return on Equity) 净资
产收益率
收益表INCOME STATEMENT
销售收入Sales Revenue
减：销售折扣与折让Deduct: Sales Discount
& Allowance
5
销售收入净值Net Sales Revenue
减：销售税金Deduct: Tax on Sales
销售成本Coat of Sales
销售毛利Gross Profit from Sales
减：管理费用Deduct: Administration Expenses
财务费用Financial Expenses
销售利润Profit from Sales
加：其它业务利润Plus: Profit from Other Operations
营业利润Operating Profits
加：投资收益Plus: Investment Income
营业外净收入Non-Operating Revenue
以前年度利润调整Adjustment of Earning of Prior Years
利润总额Total Profits(Before Tax)
减：所得税Deduct: Income Tax
净利润Net Profits
合并资产负债表CONSOLIDATED BALANCE SHEET
资产Assets
流动资产Current Assets
长期应收帐款Long-term Receivable
长期投资Long-term Investment
固定资产Fixed Assets
原值Original Coat
减：累计折旧Deduct: Accumulated Depreciation
净值Net Worth
在建工程Construction in-progress
其它资产Other Assets
资产总额Total Assets
负债和权益Liabilities & Equity
负债Liabilities
流动负债Current Liabilities
长期负债Long-term Liabilities
负债合计Total Liabilities
少数股东权益Minority Interests
权益Equity
实收资本Paid-in Capital
资本公积Capital surplus
保留盈利Retained Earnings
权益合计Total Equity
负债和权益总额Total Liabilities & Equity BALANCE SHEET 资产负债表Cash and Equivalents 现金和视同现金
Accounts Receivable 应收帐款
Inventories 存货
Other Current Assets 其它流动资产
Total Current Assets 流动资产总计
Gross Property, Plant & Equipment 财产，场
房和设备原值
Accumulated Depreciation 累计折旧
Net property, Plant & Equipment 财产，场房
和设备净值
Other Assets 其它资产
Total Assets 总资产
LIABILITIES & EQUITY 负债和权益
Debt in Current Liabilities 流动负债
Accounts Payable 应付帐款
Income Taxes Payable 应付所得税
Other Current Liabilities 其它流动负债
long-term Debt 长期负债
Deferred Taxes 递延税金
Other Liabilities 其它负债
Minority Interest 少数股东权益
Total Liabilities 总负债
Preferred Stock Equity 优先股权益
Common Stock Equity 普通股权益
Total Stockholders’Equity 股东权益总计
Total Liabilities and Equity 负债权益总计
Economic经济的
economic analysis 经济分析
economic and technical development zone 经
济技术开发区
economic base 经济基础
economic community 经济共同体
economic cooperation zone 经济协作区
economic crisis 经济危机
economic cycle 经济周期
economic depression 经济萧条
economic efficiency 经济效益
economic entity 经济实体
economic forecast 经济预测
economic foundation 经济基础
economic growth rate 经济增长率
economic integration 经济一体化
economic miracle 经济奇迹
economic order 经济秩序
economic policy 经济政策
economic potential 经济潜力
economic prospect 经济展望
economic recovery 经济复苏
economic sanctions 经济制裁
economic situation 经济形势
economic system 经济体制，经济制度
economic value 经济价值
East Asia Economic Rim 东亚经济圈
Economics 经济学
economics of industry 工业经济学
economics of management 管理经济学
economics of scale 规模经济学
Economy 经济
closed economy 闭关自守经济
commodity economy 商品经济
economy measure 经济手段
economies of scale 规模经济
market economy 市场经济
mixed economy 混合经济
planned economy 计划经济
Enterprise企业
Entrepreneur 企业家
Enterpreneurial 企业家的
enterpreneurial courage 企业家的胆略
enterpreneurial spirit 企业家精神
Enterprise 企业
backbone enterprise 骨干企业
central enterprises 中央企业
collectively-owned enterprises 集体企业
combined enterprise 联合企业
enterprise accounting 企业会计
enterprise development fund 企业发展基金
enterprise law 企业法
enterprises’management mechanisms 企业
管理机制
foreign-funded enterprises 外资企业
large and medium-size enterprises 大中型企
业
local enterprises 地方企业
modern enterprise system 现代企业制度
money-lossing enterprises 亏损企业
state-owned enterprises 国有企业
township enterprises 乡镇企业
Accountant会计师
6
Certified Public Accountant (CPA) 注册会计师
chief accountant 总会计师
cost accountant 成本会计
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师Accounting会计，会计学
accounting classification 会计科目分类accounting cycle 会计周期
accounting equation 会计方程式accounting firm 会计事务所
accounting information 会计信息accounting principles for business enterprise 企业会计原则
accounting statement 会计报表accounting system 会计系统
accounting year 会计年度
accrual basis accounting 权责发生制会计方法记帐
cash basis accounting 现金会计方法记帐
All-purpose financial statement 通用财务报表
American Institute of Certified Public Accountants 美国注册会计师协会（AICPA) certified copy 正式核准的副本
certified financial statement 经会计师证明的财务报表
certified invoice 证实发票
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师annual accounting 年度决算
annual audit 年度审计
annual balance sheet 年终决算表
annual budget 年度预算
annual financial report 年度财务报告annual summary 年度汇总表
summary balance sheet 资产负债汇总表Audit审计
annual audit 年度审计
audit certificate 审计证书
Audit Law 审计法
audit of financial statement 财务报表审计external audit 外部审计
legally required audit 法定审计Auditing firm 审计公司
Auditor 审计师
Account帐户，会计科目
accounting classification 会计科目分类
account balance 帐户余额
account payable 应付帐款
account receivable 应收帐款
accumulation account 累积帐户
assets account 资产帐户
bank account 银行帐户
capital account 资本帐户
cash account 现金帐户
checking account 支票帐户
clearing account 清算帐户，结算帐户
commission account 佣金帐户
cost account 成本帐户
deposit account 存款帐户
doubtful account 可疑帐户
equity account 股本帐户
expenses account 开支帐户
foreign currency account 外汇帐户
frozen account 冻结帐户
group account 集团帐户
inventory account 存货帐户
investment account 投资帐户
journal account 日记帐
ledger account 分类帐帐户
liability account 负债帐户
overdrawn account 透支帐户
property account 财产帐户
savings account 储蓄帐户
accrued expenses payable 应计未付费用
accrued income 应计收入
accrued interest on bonds 应计债券利息
accrued interest on investment 应计投资利
息
accured interest patable 应计未付利息
accrued liability 应计负债
accrued profit 应计利润
accrued taxes 应计税款
accumulated amount 累计额
accumulated earnings 累计收益
accumulated funds 公积金
accumulated net income 累计净收益
accumulated profit 累计利润
accumulating capital 累计资本
accumulating losses 累计损失
Acid ratio 流动比率
actual assets 实际资产
actual cash value 实际现金价值
actual capital 实际资本
actual cost 实际成本
actual depreciation 实际折旧
actual value 实际价值
Adjusted 调整后的
adjusted acquisition cost 调整后购置成本
adjusted base 调整后基数
adjusted book balance 调整后的帐面余额
adjusted gross income 调整后的净收入
adjusted net profit 调整后的净利润
Adjustment 调整
adjustment account 调整帐户
Advance 预付
advance account 预付帐户
advance charge 预付费用
advance payment 预先付款
advance received 暂收款
Allocated cost 已分摊成本
Allocated cost of fixed assts 固定资产折旧
Allocation 分配，分摊
allocation of market 市场分配
allocation of purchase price 购置价格分摊
（指成套设备）
allocation of quota 配额分配
allocation of resources 资源分配
allocation of shares 股金分配
allocation optimum 最优配置
allocations to accounting periods 会计期间内
的分摊
Allotment 拨款
Amendment 修改
amendment of register 变更登记
American Society of Appraisers (ASA) 美国评
估师协会
Amortization 摊销，摊还
amortization fund 偿债基金
amortization of bond issued expense 债券发
行费摊销
amortization of fixed asset 固定资产摊销
amortization of loan 分期偿还贷款
amortization schedule 摊销表
7
Amount 数量，总额，合计
amount guaranteed 担保额
amount of investment 投资额
amount of sales 销售额
financial statement analysis财务报表分析analysis of assets changes 资产变动分析analysis of balance sheet 资产负债表分析balance sheet evaluation 资产负债表评价analysis of business profit 企业利润分析analysis of capital changes 资本变动分析analysis of changes in financial position 财务状况变动分析
balance sheet 资产负债表
balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类certified financial statement 经会计师证明的财务报表
classified balance sheet 分类资产负债表current account balance sheet 流动资产负债表
current account balance sheet 流动资产负债表
analysis of variance 方差分析
gross profit analysis 毛利分析
investment analysis 投资分析
market analysis 市场分析
macro analysis 微观分析
qualitative analysis 定性分析
quantitative analysis 定量分析
ratio analysis 比率分析
return analysis 回报分析
sales analysis 销售分析
Analytical model 分析模型
bad account 坏帐，呆帐
bad debt provision/allowance呆坏账预备bad debt reserve 呆坏账准备
doubtful/uncollectible account provision/allowance呆坏账预备
bad debt loss 坏帐损失
bad debt recovery 呆坏帐收回
bad debt allowance 备抵坏账
write off 勾销(债款等)
bad title 失效产权
Balance 余额，结余，差额，平衡adverse balance 收支逆差
balance budget 平衡预算balance of international trade 国际贸易差额
balance of payment 国际收支
closing balance 期末差额
credit balance 贷方余额
foreign currency balance 外汇余额
keep balance 保持平衡
loss balance 失去平衡
negative balance 逆差
retained balance from foreign exchange
revenue 外汇收入留成余额
book depreciation 帐面折旧
book-entry securities 记帐证券
book inventory 帐面库存
book of account 帐簿
book profit 帐面利润
book value per share 每股帐面价值
Cash 现金
cash account 现金帐户
cash assets 现金资本
cash audit 现金审计
cash balance 现金余额
cash equivalent 视同库存现金
cash flow analysis 现金流量分析
cash in bank 银行现金
cash in hold 库存现金
cash payment 现金支付
cash purchase 现金购买
cash transaction 现金交易
free cash flows 活动现金流
Certified 注册的，合格的
certified appraiser 注册评估师
certified copy 正式核准的副本
certified financial statement 经会计师证明
的财务报表
certified invoice 证实发票
certified mortgage 证实抵押
finance charges 财务费用
Classification 分类，科目
classification item 分类项目
classification of accounts 帐户分类
classification of assets 资产分类
classification of property 财产分类
classification schemes 分类表
Classified 分成类的
classified balance sheet 分类资产负债表
classified depreciation 分类折旧
coding of account 帐户代码
coding of assets 资产代码
Closing 结算，结帐，收盘
closing account 结帐，结算
closing cost 成交价
closing inventory 期末存货
Consolidated 合并的，综合的
consolidated balance sheet 合并资产负债表
consolidated financial statement 合并决算表
consolidated income statement 合并损益表，
综合损益表
consolidated profit and loss statement 汇总
损益表
consolidated retained earning 合并留存收益
consolidated statement 汇总报表
Cost 成本，费用
acquisition cost 购置成本
actual cost 实际成本
anticipated cost method 预期成本法
average cost 平均成本
borrowing- cost 借债成本
carrying cost 维持成本
cost account 成本帐户
cost accounting 成本会计
cost allocation 成本分摊
cost analysis 成本分析
cost and benefit analysis 成本收益分析
cost approach to fair market value 求得公平
市场价值的成本法
cost control 成本控制
cost distribution 成本分摊
cost free 免费
cost method 成本法
cost objective 成本目标
cost of capital 资金成本
cost of investment 投资成本
cost of management 管理费
cost of marketing 营销成本
cost of replacement 重置成本法
cost of reproduction less depreciation 重置成
本减折旧
cost of sales 销售成本
cost-benefit analysis 成本收益分析
cost-effectiveness 成本效益
cost-of-living index 生活费指数
cost plus 成本加价
8
indirect cost 间接成本
marginal cost 边际成本
material cost 材料成本
opportunity cost 机会成本
ordering cost 订货成本
sunk costs 沉没成本
variable costs 变动成本
current assets 流动资产
current account balance sheet 流动资产负债表
current account deposits 活期帐户存款current asset losses in suspense 待处理流动资产损失
current debt ratio 流动负债比率
current fund employed per 100 Yuan of sales revenue 每百元销售收入占用流动资金
current fund employment rate 流动资金占有率
current fund loan 流动资金借款
current fund turnover days 流动资金周转天数
current intangibles 无形流动资产
current liability 流动负债
current maturity of long term debt 本年内到期的长期负债
current-noncurrent method 对国外业务按现行汇率折合算法
current ratio 流动比率
current surplus 本期盈余
current tangible assets 有形流动资产current term net loss 本期净损失
current term net profit or loss 本期净损益current assets 流动资产
current account balance sheet 流动资产负债表
current account deposits 活期帐户存款current asset losses in suspense 待处理流动资产损失
current debt ratio 流动负债比率
current fund employed per 100 Yuan of sales revenue 每百元销售收入占用流动资金
current fund employment rate 流动资金占有率
current fund loan 流动资金借款current fund turnover days 流动资金周转天
数
current intangibles 无形流动资产
current liability 流动负债
current maturity of long term debt 本年内到
期的长期负债
current-noncurrent method 对国外业务按现
行汇率折合算法
current ratio 流动比率
current surplus 本期盈余
current tangible assets 有形流动资产
current term net loss 本期净损失
current term net profit or loss 本期净损益
Earning 收益，收入，工资
accumulated earnings 积累收益
annual earnings 年收益
earning assets 盈利资产
earning capacity 盈利能力
earning of capital 资本收益
earnings after tax 税后收益
earnings before interest and income tax (EBIT)
税前收益
earnings per share (EPS) 每股平均收益
earnings rate 收益率
earnings ratio 收益率
earnings target 收益目标
gross earnings 毛利，毛收益
real earnings 实际收益
retained earnings 留存收益
Fixed 固定的
fixed assets accounting 固定资产核算
fixed assets cost 固定资产成本
fixed assets depreciation rate 固定资产折旧
率
fixed assets investment 固定资产投资
fixed assets losses in suspense 待处理固定资
产损失
fixed assets ratio 固定资产比率
fixed deposit 定期存款
fixed exchange rate 固定汇率
fixed mortgage 定期抵押，固定抵押
fixed transfer price 固定转让价格
investment in fixed assets 固定资产投资
Floating 流动的
floating assets 流动资产
floating debt 短期债务，流动负债
floating exchange rate 浮动汇率
floating liability 流动负债
floating rate of interest 浮动利率
Flow 流动，流量
flow of funds analysis 资金流转分析
Income 收入，收益
gross income 收入总额
income account 收益帐户
income approach to fair market value 求得市
场公平价格的收益法
income before tax 税前收入
income from investments 投资收益
income gap 收入差距
income property 收益财产
income statement 收益表
income tax law 所得税法
income tax return 所得税申报表
income to net worth ratio 净值收益率
Property财产，所有权
property account 财产帐户
property accounting 财产会计
property and assets 财产与资产
property damage 财产损失
property in land 土地所有权
property income 财产收入
property rights 产权
property rights transfer agency 产权转让机
构（产权交易所）
property tax 财产税
Proprietary 所有人的，财产权
proprietary interest 业组权益
proprietary lease 产权租赁
Proprietor 业主
Proprietorial right 所有权
Proprietorship 业主权，独资，一人拥有全部
财产的
业主
Asset资产
asset account 资产帐户
asset depreciation range 资产折旧幅度
asset disposal 资产处置
asset holdings 资产持有量
asset inventory shorts 资产盘亏
asset inventory surplus 资产盘盈
asset liability ratio 资产负债比率
9
asset retirement 资产报废
asset revaluation 资产重估
Assets + Liability = Owner’s Equity 资产加负债等于所有者权益
assets change statement 资产变动表assets disposal 资产处置
assets management 资产管理
assets out of accounts 帐外资产
assets structure 资产结构
assets turnover ratio 资产周转比率
capital assets 资本资产
current assets 流动资产
earning assets 有收益的资产
fixed assets 固定资产
fixed assets inventory shorts 固定资产盘亏fixed assets inventory surplus 固定资产盘盈fixed tangible assets 固定有形资产
gross assets 总资产
net current assets 流动资产净值
net value of fixed assets 固定资产净值
non-ledger assets 帐外资产
non-productive assets 非生产性资产original value of fixed assets 固定资产原值physical assets 实物资产
pledged assets 抵押资产
productive assets 生产性资产
return on assets 资产收益
available assets 可用资产
Liability负债，债务
current liability 短期负债
direct liability 直接债务
fixed liability 长期负债
liability account 负债帐户
liability dividend 债务股利
liability out of book 帐外负债
Equity权益，股本，资产净值
equity account 权益帐户
equity capital 自有资本，股权资本
equity capital transaction 产权资本转让equity capital turnover 产权资本周转率equity earnings 参股收益，股本盈利equity financing 产权筹资
equity investment 股本投资
equity market 权益市场
equity ownership 资本所有权
equity security 股票equity share 普通股票
equity stock 股票，产权股票
equity to assets ratio 权益对资产比率
equity to debt ratio 权益对债务比率
equity transaction 净值交易
Insurance保险
credit insurance 信用保险
insurance company 保险公司
insurance coverage 保险范围
insurance fund 保险基金
insurance industry 保险业
Bank银行
all-purpose bank 通用银行
bank account balance 银行存款余额
bank balance sheet 银行财务状况表
bank credit 银行信贷
bank debt 银行债务
bank discount rate 银行贴现率
bank holding company 银行控股公司
bank interest 银行利息
bank line 银行信用额度
bank loan 银行借款
bank rate 银行贴现率
bank reserve 银行准备金
bank’s buying rate 银行买价
bank’s call loan 银行同行拆借
bank’s selling rate 银行卖价
clearing bank 清算银行
commercial bank 商业银行
cooperative bank 合作银行
mortgage bank 抵押银行
Banking 金融，银行业
banking institution 金融机构
Banking Law 银行法
banking sector 银行部门
Check 检查，核对，支票
check account 支票帐户
check for transfer 转帐支票
check up account 对帐
Cheque 支票
Credit 信用，信贷
credit agency 信贷机构
credit analysis 信用分析
credit and loan 信贷
credit bank 信贷银行
credit capacity 信贷能力
credit capital 信贷资金
credit card 信用卡
credit crisis 信贷危机
credit rating 信用评级
credit risk 信贷风险
credit standing 商业信誉
credit union 信用社
rural credit cooperatives 农村信用社
urban credit cooperatives 城市信用社
Creditor 债权人
creditor bank 债权银行
creditor country 债权国
creditor of bankruptcy 破产债权人
creditor’s equity 债权人权益
creditor’s meeting 债权人大会
secured creditors’committee 有抵押债权人
委员会
unsecured creditors’committee 无抵押债
权人委员会
Crisis 危机
crisis export 转嫁危机
crisis of confidence 信任危机
Cumulative 累积的
cumulative balance 累积余额
cumulative preference share 累积优先股份
Currency 货币
currency crisis 货币危机
currency devaluation 货币贬值
currency revaluation 货币增值
Discount 贴现，折扣，减价
debt discount 债务贴现
discount bank 贴现银行
discount bond 按面值折价发行的债券
discount cash flow 现金收支折现法
discount factors 贴现系数表
discount for cash 贴现
discount interest 贴现利息
discount liability 折价债务
discount loan 贴现贷款
discount market 贴现市场
discount method 折扣方法
discount of bill 票据贴现
discount on share 股票折价
discount on stock 股本折价
10
discount rate 贴现率，折扣率
discount securities 折扣证券
Discounted 已贴现的，已折扣的discounted cash flow technique 现金流量折现法
discounted present value 贴现后的现值Interest 利息，股利
interest free deposit 无息存款
interest free loan 无息贷款
interest income 利息收益
interest on principal 本息
interest rate on deposits 存款利率
interest rate risk 利率风险
interest-rate cuts 利率下调
interest-rate reductions 利率下调
Loan 贷款，借贷，借款
loan bank 贷款银行
loan capital 借贷资本
loan financing 贷款筹措
loan fund 贷款基金
loan guarantee 贷款担保
loan interest 贷款利息
loan receivable 应收贷款
loan-deposit ratio 贷款存款比率allocations of special drawing rights 特别提款权分配额
Duty关税
Dumping 倾销
dumping code 反倾销法案
dumping duty 倾销税
dumping export 倾销出口
dumping price 倾销价格
Duration 期限
Duty 关税
countervailing duty 分倾销性关税
duty drawback 关税退税
duty free 免税
merger and acquisition兼并与收购Acquiring enterprise 购方企业
Acquisition （公司间的）收购，获得acquisition agreement 收购协议acquisition approach 收购方法
acquisition criteria 收购标准
acquisition cost 收购成本
acquisition price 收购价格acquisition process 收购过程
acquisition program 收购程序
acquisition value 购置价值
friendly acquisition 善意收购
(hostile takeover) 敌意收购
internal acquisition team 内部收购小组
international acquisition 国际收购
Horizontal 水平的，横向的
horizontal acquisition 横向收购
horizontal combination 横向合并，同行业合
并
horizontal integration 横向联合
horizontal merger 横向兼并
Vertical 垂直的，纵向的
vertical acquisition 纵向收购
vertical consolidation 纵向合并
vertical integration 纵向合并
vertical merger 纵向兼并
Leverage 杠杆作用，借贷机会
Leveraged buy-out (LBO’s) 杠杆收购
Leveraged lease 杠杆租赁
Bankrupt破产
bankrupt’s assets 破产者的财产
Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭
调解
bankruptcy administrator 破产管理人
bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产
法第7 章（清算）
bankruptcy code chapter 11--- reorganization
破产法第11章(重组）
bankruptcy court 破产法院
bankruptcy debtor 破产债务人
bankruptcy judge 破产判决
bankruptcy law 破产法
bankruptcy notice 破产公告
bankruptcy ordinance 破产条例
bankruptcy petition 要求宣布破产
bankruptcy proceedings 破产程序
bankruptcy rules 破产规定
bankruptcy trustee 破产受托人
declaration of bankruptcy 宣布破产
bankrupt’s assets 破产者的财产
Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭
调解
bankruptcy administrator 破产管理人
bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产
法第7 章（清算）
bankruptcy code chapter 11--- reorganization
破产法第11章(重组）
bankruptcy court 破产法院
bankruptcy debtor 破产债务人
bankruptcy judge 破产判决
bankruptcy law 破产法
bankruptcy notice 破产公告
bankruptcy ordinance 破产条例
bankruptcy petition 要求宣布破产
bankruptcy proceedings 破产程序
bankruptcy rules 破产规定
bankruptcy trustee 破产受托人
declaration of bankruptcy 宣布破产
Bond债券，证券，公债
bond broker 债券经纪人
bond creditor 债券债权人
bond discount 债券折价
bond issue 债券发行
bond market 债券市场
bond premium 债券溢价
bond rating agency 债券评级机构
bond yield 债券收益
callable bond 通知偿还债券
convertible bond 可转换债券
government bond 政府债券
junk bond 拉圾债券
listed bond 挂牌债券，上市证券
mortgage bond 抵押债券
municipal bond 市政债券
preference bond 优先债券，优先股
registered bond 记名债券
treasury bond 国库债券
unlisted bond 未挂牌债券，未上市证
business administration企业管理，工商管理
business assets 营业资产
business competition 商业竟争
business credit 商业贷款
11
business efficiency 经济效率
business entity 企业实体
business ethics 商业道德
business license 营业执照
business management 企业管理
business performance 经营成绩
business policy 经营方针
business representative 商务代表business risk 经营风险
business strength 业务实力
business tax 营业税
business valuation 经济评价，企业评估Centralization 集中管理方式，集中化centralization and decentralization 集中与分散
Management 管理
Manage 管理，经营
Managrd 管理的，经营的
Management 管理
central management 集中管理enterprise’s management 企业管理management accounting 管理会计management by objectives (MBO) 目标管理management decision 管理决策management function 管理职能management quality
management information system 管理信息系统
personnel management 人事管理Manager 经理，管理人员，经营者accounting manager 会计主管
assistant general manager 助理，副总经理general manager 总经理
Managerial 管理的
managerial decision-making process 管理决策程序
managerial economics 管理经济学managerial know-how 管理专门知识
Loan 贷款，借贷，借款
loan bank 贷款银行
loan capital 借贷资本
loan financing 贷款筹措
loan fund 贷款基金
loan guarantee 贷款担保loan interest 贷款利息
loan receivable 应收贷款
loan-deposit ratio 贷款存款比率
Capital资本，股本
additional paid-in capital 追加股本金
borrowed capital 借入资本
business capital 企业资本
capital account 资本帐户
capital accumulation 资本积累
capital appreciation 资本增值
capital and liability ratio 资本负债比率
capital appreciation 资本增值
capital assets account 资本资产账户
capital authorized 法定资本，核定资本
capital budget 资本预算
capital construction investment 基本建设投
资
capital cost 资本成本，资本费用
capital credit certificate 资本信用证书
capital deficit 资本亏损
capital export country 资本输出国
capital in cash 现金资本
capital in budget 预算内资金
capital increase 增资
capital input 资本投入
capital investment 资本投资
capital lease 资产租赁
capital loan 资本借贷
capital loss 资本损失
capital market rate 资本市场利率
capital net worth 资本净值
capital paid in 实收资本，已缴资本
capital ratio 资本比率
capital reorganization 资本重组，资本改组
capital reserve 公积金，准备金
capital shortage 资金短缺
capital stock 股本，股金总额
capital structure 资本结构
capital surplus 公积金，资本盈余
capital transfer tax 资本转移税
capital turnover 资金周转，资本周转
capital value 资本价值
circulating capital 流动资本，流通资本
commodity capital 商品资本
constant capital 不变资本
corporate capital 公司资本
current capital 流动资本
dead capital 呆滞资本
disposable capital 闲置资本
entity capital 自有资本
financing capital 金融资本
group capitals 集团资本
idle capital 呆滞资本
monetary capital 货币资本
net working capital 净流动资金
nominal capital 名义资本，额定资本
original capital 原始投资
private capital 私人资本
production capital 生产资本
return on capital 资本收益率
share capital 股本
venture capital 风险资本，投机资本
mezzanine finance(MF) 夹层资本
weighted average cost of capital(WACC) 加权
平均资本成本
Capital-intensive 资本集约型的，资本密集型
的
Capitalization 资产化
capitalization rate 资产化率
capitalization ratio 资产构成比率
Stock股票，股份
American Stock Exchange(AMEX) 美国证券交
易所
New York Stock Exchange(NYEX) 纽约证券交
易所
stock acquisition 股票收购
stock and bond 股票和债券
stock authorized 额定股本
stock averages 股份平均指数
stock bonus 股份红利
stock capitalization 股份资本化
stock certificate 股票
stock common 普通股
stock dividend 股利，股息
stock equity securities 股权证券
stock exchange 股票交易所
stock exchange firm 证券公司
stock index 证券指数
stock index futures 股票指数期货
stock insurance company 股票保险公司
12
stock ledger 存货簿，股东名册
stock market credit 股票市场信用
stock market quotation 股市行情
stock merger 股票兼并
stock option 股票购买权
stock ownership 股权
stock preferred 优先股
stock premium 股票溢价
stock purchase warrant 购股证
stock transfer 股票转让
stock-for asset reorganization 股票资产交换式重组
stock-for stock reorganization 股票股票交换式重组
voting stock 有投票权的股票
NYSE New York Stock Exchange 纽约证券交易所
AMEX American Stock Exchange 美国证券交易所
NASDAQ National Association od Securities 全国证券商自动报价系统协会
Dealers Automated Quotation System
OTC Over the counter 柜台交易
Dow Jones Index 道琼斯指数
Dow Jones Industrial Average 道琼斯工业平均数
Stockholder 股票持有人，股东
Dividend 股息，股利
dividend accumulation 累计红利
dividend distribution 股息分配
dividend from capital 资本股利
dividend growth model 红利增长模式dividend payable 应付股息
dividend payout ratio 股息分配率，红利支付比率
dividend policy 分红政策
dividend preference 优先股利
dividend rate 股息率
dividend tax 股息税
dividend yields 红利回报率
stock dividend 配股
Securities证券，股票
securities act 证券管理条例
securities analysis 股市分析securities and investment 证券与投资
securities company 证券公司
Securities and Exchange Commission 证券交
易委员会
securities exchange tax 证券交易税
securities issue 证券发行
securities market 证券市场
Security 担保，保证，保证金，安全
security deposit 保证金
security rating 股票，证券的信用风险评级
security right 担保权
Share股票，股份，份额
corporation share 法人股
share account 股金帐户
share capital 股份资本
share consolidation 股票合并
share holding economic 股份制经济
share of market 市场份额
share ownership 股权
share price 股票价格
share stock 股票，股份
share transfer 股票过户
share voting right 股份投票权
share warrant 认股证
Shareholder 股东
shareholders’equity 股东权益
shareholders’meeting 股东会议
shareholders’rights 股东权利
Shareholding co-operative system 股份合作
制
Finance财政，金融
finance company 财务公司，金融公司
Financer 金融家
Financial 财政的，金融的，财务的
all-purpose financial statement 通用财务报
表
certified financial statement 经会计师证明
的财务报表
consolidated financial statement 合并财务报
表
Financial Accounting Standards Board 财务会
计标准委员会
financial advisor 财务顾问
financial aid 财政补助
financial budgeting 财务预算编制
financial crisis 财政危机
financial future 金融期货
financial group 财团
financial institution 金融机构
financial lease 融资租赁
financial leverage 财务杠杆
financial market 金融市场
financial position 财务状况
financial statement 财务报表
financial status 财务状况
financial system 金融体系，金融制度
financial year 财政年度
non-bank financial instititions 非银行金融机
构
Financing 筹资，融资，提供资金
bank financing 银行融资
financing corporation 金融公司
financing cost 融资成本
financing mix’s risk and reward 融资组合的
风险和回报
Financially troubled company 财政遇到困难
的公司
Fiscal 财务的，财政的
fiacal burden 财政负担
fiscal capital 金融资本
fiscal fuction 财政功能
fiscal measure 财政措施
Foreign 外国的
foreign currency account 外汇帐户
foreign currency balance 外汇平衡
foreign exchange loss 外汇对换损失
foreign exchange rate 汇率
foreign exchange reserve 外汇储备
foreign funded enterprise 外资企业
foreign government loans 外国政府贷款
international finance center 国际金融中心
international financial market 国际金融市场
international loans 国际贷款
International Monetary Fund(IMF) 国际货币
基金组织
international monotary crisis 国际货币外危
机
international multilateral loans 国际多边贷
款
Internationalization 国际化
internationalization of capital 资本国际化
Monetary 货币，金融
13
monetary capital 金融资本
monetary crisis 金融危机
monetary institution 金融机构
monetary market 金融市场
monetary policy tools 货币政策工具monetary reform 币制改革
monetary system 货币制度
Money 货币
money supply 货币供应
Monetary 货币，金融
monetary capital 金融资本
monetary crisis 金融危机
monetary institution 金融机构
monetary market 金融市场
monetary policy tools 货币政策工具monetary reform 币制改革
monetary system 货币制度
Money 货币
money supply 货币供应
Fund基金，专款
benevolent fund 慈善基金
fund accounting 基金会计
fund assets 基金资产
fund flow analysis 资金流量分析
fund management 基金管理
fund raising cost 筹资成本
leverage fund 平衡基金，杠杆基金
mutual fund 共同基金
pension fund 养老基金
trust fund 信贷基金
venture capital fund(VCF)风险投资基金growth-oriented fund增长型基金Investment投资
investment abroad 国外投资
investment and trust company 投资信托公司investment enviroment 投资环境investment fund 投资基金
investment in capital construction 基本建设投资
investment in enterprise 对企业投资investment in outside unit 对外单位投资investment in stock 投资股票
investment intention 投资意向investment pool 联合投资组织investment portfolio 投资证券组合investment strategy 投资战略
investment target selection criteria 投资目标
选择标准
Inflation通货膨胀
inflation factor 通货膨胀因素
inflation indexed security 通货膨胀指数债券
inflation of credit 信用膨胀
inflation rate 通货膨胀率
Inflationary pressure 通货膨胀压力
Industry产业，行业
aircraft industry 航空业
automobile industry 汽车业
banking industry 银行业
basic industry 基础工业
coal and mining industry 煤炭开采业
construction industry 建筑业
information industry 信息产业
high-technology industry 高技术产业
materials industry 材料业
primary industry 第一产业
secondary industry 第二产业
service industry 服务业
steel industry 钢铁业
tertiary industry 第三产业
transportation industry 交通运输业
Insurance保险
credit insurance 信用保险
insurance company 保险公司
insurance coverage 保险范围
insurance fund 保险基金
insurance industry 保险业
Law法律，法规
administrative law 行政法
articles of law 法律条款
bankruptcy law 破产法
company law 公司法
law agent 法定代理人
law of increasing costs 成本递增规律
law of supply and demand 供需法则
Lawful 合法的
lawful money 法定货币
lawful share 合法股份
Lawsuit 法律诉讼
Lawyer 律师
Legal 合法的，法定的
legal act 法律行为
legal assets 法定资产
legal capital 法定资本
legal document 法律文件
legal entity 法人，法律实体
legal force 法律效力
legal form 法律形式
legal holiday 法定假日
legal investment 会法投资
legal list 会法证券
legal name 依法登记的名称
legal obligation 法律责任
legal owner 法定所有人
legal person responsibility system 法人责任
制
legal possession 法定所有权
legal property 法人财产
legal representative 法定代理人
legal right 法律权力
legal rule 法律规定
legal title 合法所有权
Legislation 法规，立法
Legislative 法制的，立法的
legislative authority 立法权
legialative body 立法机构
legislative control 法律监督
legislative series 法律汇编
Monetary 货币，金融
monetary capital 金融资本
monetary crisis 金融危机
monetary institution 金融机构
monetary market 金融市场
monetary policy tools 货币政策工具
monetary reform 币制改革
monetary system 货币制度
Money 货币
money supply 货币供应
Policy 方针，政策
a series of policies and measures 一系列政策
措施
employment policy 就业政策
financial policy 财务政策
foreign trade policy 外贸政策
policy of deflation 紧缩政策
reform and opening up policy 改革和开放政
策
14
tax policy 税收政策
Tariff关税，税则
tariff act 关税法
tariff barrier 关税壁垒
tariff cartel 关税同盟，关税卡特尔
tariff classification 关税分类
tariff commission 税则委员会
tariff concession rate 关税优惠率
tariff customs union 关税同盟
tariff cut 降低关税
tariff policy 关税政策
tariff reform 关税改革
tariff system 关税制度
tariff wall 关税壁垒
Tax税，税务，征税
consumption tax 消费税
foreign-funded enterprise income tax 外商投资企业所得税
individual income tax 个人所得税
tax agency 税收代理
tax avoidance 合法避税
tax bearer 纳税人
tax bearing rate 税负率
tax bureau 税务局
tax collection 征税
tax collector 税收员
tax cut 减税
tax delivery 上交税金
tax due 应交税款
tax exemption 免税
tax farming system 保税制
tax law 税法
tax loophole 漏税
tax on income 所得税
tax on land and buildings 土地房产税
tax on natural resources 资源税
tax on personal income 个人所得税
tax on property 财产税
tax on transaction 交易税
tax on value added 增值税
tax payer 纳税人
tax rate 税率
tax reform 税制改革
tax refund 退税tax refunded 已退回的税款
tax return 纳税申报表
tax system 税制
tax year 税收年度
tax-free 免税
tax-free trade zone 免税贸易区
tax-free transaction 免税交易
tax-sharing system 分税制
value-added tax 增值税
Taxable 应纳税的
Taxation 税务，税收
Tax-exempt 免税
Trade交易，贸易，商业
barter trade 易货贸易
frontier trade 边境贸易
trade agreement 交易协议
trade by agreement 协议交易
trade deficit 贸易逆差
trade fair 交易市场
trade in technology 技术贸易
trade integration 贸易一体化
trade mark registration 商标注册
trade negotiation 交易谈判
trade share 交易份额
trade surplus 贸易顺差，贸易盈余
transit trade 过境贸易
Trading 商业，贸易
trading capital 商业资本
trading range 成交价幅度
Appraisal评估，鉴定
appraisal handbook 评估手册
appraisal of machinery and equipment 机械
设备评估
appraisal of real estate 不动产评估
appraisal procedure 评估方法
appraisal report 评估报告
standard of professional appraisal practice 评
估操作规范
Appraiser 评估师
A to Z
Ability 能力
ability to bay 购买能力
ability to borrow 借款能力
ability to compete 竟争能力
ability to pay 支付能力
ability to repay loan 倡偿还借款能力
Above 高于，在...之上
above norm 限额以上
above par value 高于票面价值
Absolute 绝对的
absolute advantage 绝对优势
absolute liability 绝对赔偿责任
absolute ownership 绝对所有权
Accelerated 加速的
accelerated amortization 加速摊销
accelerated depreciation methods 加速折旧
法
Accept 接受，承兑
accept a claim 接受索赔
accept to pay 承兑
Acceptable 可接受的
acceptable price 可接受价格
acceptable principle 公认的原则
Acceptance 接受，承兑，认可
acceptance bank 承兑银行
acceptance bill 承兑票据
acceptance contract 承兑合同
acceptance credit 承兑信用
acceptance payable 应付承兑汇票
acceptance commission 承兑手续费
acceptance letter of credit 承兑信用证
acceptance inspection 验收
acceptance rate 票据贴现率
Accepted 接受的，已承兑的
accepted bill 已承兑票据
accepted check 保付支票
accepted letter of credit 已承兑信用证
Accommodation 通融
According 根据，按照
according to existing law 根据现行法律
according to stock exchange practice 按照证
券交易惯例
Account 帐户，会计科目
account balance 帐户余额
account payable 应付帐款
account receivable 应收帐款
accumulation account 累积帐户
assets account 资产帐户
bank account 银行帐户
capital account 资本帐户
cash account 现金帐户
checking account 支票帐户
15
clearing account 清算帐户，结算帐户commission account 佣金帐户
cost account 成本帐户
deposit account 存款帐户
doubtful account 可疑帐户
equity account 股本帐户
expenses account 开支帐户
foreign currency account 外汇帐户
frozen account 冻结帐户
group account 集团帐户
inventory account 存货帐户
investment account 投资帐户
journal account 日记帐
ledger account 分类帐帐户
liability account 负债帐户
overdrawn account 透支帐户
property account 财产帐户
savings account 储蓄帐户
Accountant 会计师
Certified Public Accountant (CPA) 注册会计师
chief accountant 总会计师
cost accountant 成本会计
Accounting 会计，会计学
accounting classification 会计科目分类accounting cycle 会计周期
accounting depreciation 帐面折旧accounting equation 会计方程式accounting firm 会计事务所
accounting information 会计信息accounting principles for business enterprise 企业会计原则
accounting statement 会计报表accounting system 会计系统
accounting year 会计年度
accrual basis accounting 权责发生制会计方法记帐
cash basis accounting 现金会计方法记帐Accrued 应计的
accrued expenses payable 应计未付费用accrued income 应计收入
accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息
accured interest patable 应计未付利息accrued liability 应计负债accrued profit 应计利润
accrued taxes 应计税款
Accumulated 累计的
accumulated amount 累计额
accumulated earnings 累计收益
accumulated funds 公积金
accumulated net income 累计净收益
accumulated profit 累计利润
Accumulating 累计的
accumulating capital 累计资本
accumulating losses 累计损失
Acid ratio 流动比率
Acquiring enterprise 购方企业
Acquisition （公司间的）收购，获得
acquisition agreement 收购协议
acquisition approach 收购方法
acquisition criteria 收购标准
acquisition cost 收购成本
acquisition price 收购价格
acquisition process 收购过程
acquisition program 收购程序
acquisition value 购置价值
friendly acquisition 善意收购
(hostile takeover) 敌意收购
internal acquisition team 内部收购小组
international acquisition 国际收购
Across-the-board 全面的
across-the-board cut 全面削减
across-the-board tariff reduction 全面降低关
税
Act 法令，条例
act of bankruptcy 破产法
act of God 天灾
Actual 现实的，实际的
actual assets 实际资产
actual cash value 实际现金价值
actual capital 实际资本
actual cost 实际成本
actual depreciation 实际折旧
actual value 实际价值
Add 增加
add-back 加回
add-on interest 追加利息
Added 增加的
added value of industrial output 工业增加值
added value tax 增值税
Additional 附加的，额外的
additional budget 追加预算
additional charge 附加费
additional earnings 额外收入
additional first-year depreciation 第一年额外
折旧
additional mark on 额外加成
additional paid-in capital 溢缴资本
additional local tax 附加地方税
additional wage 附加工资
Adequate 适当的，适度的
adequate amount of the money supply 适度
货币供应量
adequate gold and foreign exchange reserve
适度黄金外汇储备
Adjudge 宣判，裁定
adjudge a firm as bankrupt by the court 法庭
裁定某企业破产
Adjudgement 宣判，裁决
Adjudication of bankruptcy 宣告破产
Adjustable 可调整的
adjustable mortgage loan(AML) 可调整抵押
贷款
Adjusted 调整后的
adjusted acquisition cost 调整后购置成本
adjusted base 调整后基数
adjusted book balance 调整后的帐面余额
adjusted gross income 调整后的净收入
adjusted net profit 调整后的净利润
Adjustment 调整
adjustment account 调整帐户
adjustment of exchange rate 汇率调整
adjustment of industrial structure 产业结构
调整
adjustment of interest rate 利率调整
adjustment of price 价格调整
Administered 管制的
administered price 管制价格，限价
Administration 行政，管理
administration budget 行政预算
administration cost 管理费用
administration department 行政部门
Administrative 行政的，管理的
administrative action 行政裁定
administrative authority 行政管理当局
administrative bureau 管理局
16
administrative court 行政法院administrative divisions 行政区划administrative district(area) 行政区administrative expense 管理费用，行政费用，办公费用
administrative interference 行政干预administrative intervention 行政干预administrative law 行政法
administrative management 行政管理administrative measure 行政措施administrative official 行政官员administrative organization 行政机构administrative penalty 行政罚金Administrator 行政官，管理人员
Advance 预付
advance account 预付帐户
advance charge 预付费用
advance payment 预先付款
advance received 暂收款
Adverse 逆的
adverse balance 贸易逆差，收支赤字Advertisement 广告
classified advertisement 分类广告Advertising 广告，广告业
advertising costs 广告费用
advertising creative 广告创意
advertising planning 广告策划
Advisory 咨询的
advisory committee 资询，顾问委员会advisory expense 咨询费
advisory service in investment 投资咨询服务Affiliated 附属的，联营的
affiliated business 联营企业
affiliated company 联营公司
affiliated corporation 联营公司
affiliated group 联营集团
After 在...之后
after-acquired property clause 后取得财产条款
after-sale service 售后服务
after-tax income 税后收入
after-tax profit 税后利润
after-tax real rate of return 税后实际收益率Age-life method 按使用年限折旧法
Agency 代理，经销
agency contract 代理合同agency fee 代理费
agency for government funds 政府基金代理
人
agency general 总代理
Agent 代理人，代理商
agent service 代理业务
Aggregate 总计，总合，合计
aggregate amount 总金额
aggregate balance 综合平衡
aggregate demand 总需求量
aggregate earnings value 总收益值
aggregate income 收入总额
aggregate investment 投资总额
aggregate losses 累计损失
aggregate social capital 社会总资本
aggregate supply 总供给量
Agreement 协议，契约，合同
agreement in intent 意向协议书
arbitration agreement 仲裁协定
clearing agreement 清算协定
collateral agreement 抵押契约，担保协定
Aid-the-poor programme 抚贫计划
Alien 外国的，外侨
alien bank 外国银行
alien corporation 外国公司
alien property 外国财产
Alienation 转让
All-purpose financial statement 通用财务报
表
All washed up 企业倒闭
Allocated cost 已分摊成本
Allocated cost of fixed assts 固定资产折旧
Allocation 分配，分摊
allocation of market 市场分配
allocation of purchase price 购置价格分摊
（指成套设备）
allocation of quota 配额分配
allocation of resources 资源分配
allocation of shares 股金分配
allocation optimum 最优配置
allocations to accounting periods 会计期间内
的分摊
allocations of special drawing rights 特别提
款权分配额
Allotment 拨款
Amendment 修改
amendment of register 变更登记
American Institute of Certified Public
Accountants 美国注册会计师协会（AICPA)
American Society of Appraisers (ASA) 美国评
估师协会
Amortization 摊销，摊还
amortization fund 偿债基金
amortization of bond issued expense 债券发
行费摊销
amortization of fixed asset 固定资产摊销
amortization of loan 分期偿还贷款
amortization schedule 摊销表
Amount 数量，总额，合计
amount guaranteed 担保额
amount of investment 投资额
amount of sales 销售额
Analysis 分析
analysis of assets changes 资产变动分析
analysis of balance sheet 资产负债表分析
analysis of business profit 企业利润分析
analysis of capital changes 资本变动分析
analysis of changes in financial position 财务
状况变动分析
analysis of variance 方差分析
financial statement analysis 财务报表分析
gross profit analysis 毛利分析
investment analysis 投资分析
market analysis 市场分析
macro analysis 微观分析
qualitative analysis 定性分析
quantitative analysis 定量分析
ratio analysis 比率分析
return analysis 回报分析
sales analysis 销售分析
Analytical model 分析模型
Annual 年度的
annual accounting 年度决算
annual audit 年度审计
annual balance sheet 年终决算表
annual budget 年度预算
annual earnings 年收益
annual interest 年息
annual financial report 年度财务报告
annual revenue 年营业收入
annual summary 年度汇总表
Anti-corruption 反腐败
17
Anti-dumpling 反倾销
Anti-monopoly 反垄断
Anti-profiteering 反暴利
Anticipated 预期
anticipated cost method 预期成本法anticipated cost valuation 预期成本估计anticipated interest 预期利息
Antitrust Law 反托拉斯法
Application 申请
application for registration 申请注册，申请登记
application form 申请表
application right 认购权
Apportionment 分摊，分派
Appraisal 评估，鉴定
appraisal handbook 评估手册
appraisal of machinery and equipment 机械设备评估
appraisal of real estate 不动产评估appraisal procedure 评估方法
appraisal report 评估报告
standard of professional appraisal practice 评估操作规范
Appraiser 评估师
Approach 方法
contingency approach 变应方法Appreciation 增值
appreciation of currency 货币增值appreciation of fixed assets 固定资产增值Appropriation 拨款
appropriations from state treasury 国家预算拨款
Arbitrage 套汇，套利，仲裁
arbitrage of exchange 套汇
arbitrage rate 套汇率
arbitrage transaction 套汇交易
Abitration 仲裁
arbitration clause 仲裁条款
arbitration committee 仲裁委员会arbitration court 仲裁庭
arbitration in law 依法仲裁
Archival 档案
Arrangement 安排，协定
arrangement in bankruptcy court 破产法庭内的协调
arrangement out of bankruptcy court 不经破产法庭协调
payment arrangement 支付协议
Article 条款，章程，文章
Articles 协定，协议，条款
articles of agreement 协定条款
articles of incorporation 公司章程
articles of partnership 合伙条款
Assembly line 组装线
Assess 评估资产或税款，确定税款
Assessment 评定税额，资产评估
assessment of duty 定税
assessment of loss 估损
Assessor 估税员，估价人
Asset 资产
asset account 资产帐户
asset depreciation range 资产折旧幅度
asset disposal 资产处置
asset holdings 资产持有量
asset inventory shorts 资产盘亏
asset inventory surplus 资产盘盈
asset liability ratio 资产负债比率
asset retirement 资产报废
asset revaluation 资产重估
Assets + Liability = Owner’s Equity 资产加负
债等于所有者权益
assets change statement 资产变动表
assets disposal 资产处置
assets management 资产管理
assets out of accounts 帐外资产
assets structure 资产结构
assets turnover ratio 资产周转比率
capital assets 资本资产
current assets 流动资产
earning assets 有收益的资产
fixed assets 固定资产
fixed assets inventory shorts 固定资产盘亏
fixed assets inventory surplus 固定资产盘盈
fixed tangible assets 固定有形资产
gross assets 总资产
net current assets 流动资产净值
net value of fixed assets 固定资产净值
non-ledger assets 帐外资产
non-productive assets 非生产性资产
original value of fixed assets 固定资产原值
physical assets 实物资产
pledged assets 抵押资产
productive assets 生产性资产
return on assets 资产收益
Assignor 转让人
Assignment 转让，转让证书
assignment clause 转让条款
assignment of marketing right 经销权转让
assignment of property 产权转让
Assigns 受让人
Association 团体，协会，联合会
association of consumers 消费者协会
association of shareholders 股东联合会
Assurance 保险
endowment assurance 养老保险
life assurance 人寿保险
At par 平价，按票面价值
Attachment 查封
attachment ledger 查封帐册
attachment of debtor’s property 查封债务人
财产
Attract 吸引，吸收
attract foreign investment 吸收外资
Auction 拍卖
Audit 审计
annual audit 年度审计
audit certificate 审计证书
Audit Law 审计法
audit of financial statement 财务报表审计
external audit 外部审计
legally required audit 法定审计
Auditing firm 审计公司
Auditor 审计师
Authority 授权，当局，管理机关
Authorized 法定的，经审定的
authorized agent 全权代理人
authorized bank 指定银行，授权银行
authorized capital 法定资本
authorized representative 受权代表
authorized stock 核定股份
Auxiliary account 辅助帐户
Available 可用的，可得到的
available assets 可用资产
available resources 可用资源
Average 平均数
average asset life 平均资产寿命
average earned ratio 平均收益率
average index number 平均指数
18
average rate of profit 平均利润率
average rate of return 平均报酬率
Baby bond 小额股票
Background 背景
background investigation 背景调查background material 背景材料
Bad 坏的
bad account 坏帐，呆帐
bad debt loss 坏帐损失
bad debt recovey 呆坏帐收回
bad title 失效产权
Balance 余额，结余，差额，平衡adverse balance 收支逆差
balance budget 平衡预算
balance of international trade 国际贸易差额balance of payment 国际收支
balance sheet 资产负债表
balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类balance sheet evaluation 资产负债表评价closing balance 期末差额
credit balance 贷方余额
foreign currency balance 外汇余额
keep balance 保持平衡
loss balance 失去平衡
negative balance 逆差
retained balance from foreign exchange revenue 外汇收入留成余额
summary balance sheet 资产负债汇总表Bank 银行
all-purpose bank 通用银行
bank account balance 银行存款余额
bank balance sheet 银行财务状况表
bank credit 银行信贷
bank debt 银行债务
bank discount rate 银行贴现率
bank holding company 银行控股公司
bank interest 银行利息
bank line 银行信用额度
bank loan 银行借款
bank rate 银行贴现率
bank reserve 银行准备金
bank’s buying rate 银行买价
bank’s call loan 银行同行拆借
bank’s selling rate 银行卖价clearing bank 清算银行
commercial bank 商业银行
cooperative bank 合作银行
mortgage bank 抵押银行
Banking 金融，银行业
banking institution 金融机构
Banking Law 银行法
banking sector 银行部门
Bankrupt 破产
bankrupt’s assets 破产者的财产
Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭
调解
bankruptcy administrator 破产管理人
bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产
法第7 章（清算）
bankruptcy code chapter 11--- reorganization
破产法第11章(重组）
bankruptcy court 破产法院
bankruptcy debtor 破产债务人
bankruptcy judge 破产判决
bankruptcy law 破产法
bankruptcy notice 破产公告
bankruptcy ordinance 破产条例
bankruptcy petition 要求宣布破产
bankruptcy proceedings 破产程序
bankruptcy rules 破产规定
bankruptcy trustee 破产受托人
declaration of bankruptcy 宣布破产
Bargain 议价，讨价还价
Basic 基本的，基础
basic account 基本帐户
basic accounting unit 基本核算单位
Bear 空头，卖空
bear account 空头帐户
bear market 熊市，淡市
bear transaction 空头交易
Beat 还价，杀价
Below par 低于票面价值
Benchmark 基准
Benefit 利益，受益，福利，津贴
benefit country 受惠国
benefit fund for employees 职工福利基金
benefit program 福利计划
Benefited 受益的
benefited party 受益方
Benevolent fund 慈善基金
Beta 贝塔（与股票相关的）系数
beta risk measurement 贝塔风险系数测定
Bid 投标，报价，出价
bid bond 投标押金
bid opening date 开标日期
bid price 买方出价
call for bid 招标
invite bid 招标
Bidder 投标人，投标商
Bidding 投标，出价
bidding documents 标书
Big Board 指美国纽约股票交易所
Big Six 指美国六大会计事务所
Big Three 指美国三大汽车公司
Bilateral 双边的
bilateral agreement 双边协议
bilateral loans 双边贷款
bilateral trade 双边贸易
Bill 票据，帐单，发票，钞票
bill receivable account 应收票据帐户
treasury bill 国库债券
Black 黑色的，黑市的
blank market price 黑市价格
black market transaction 黑市交易
Blank 空白的
blank check 空白支票
Blanket 一揽子的
blanket insurance 统括保险
blanket mortgage 一揽子抵押
Blue chip 兰筹股
Blue-chip share 头等股票
Blue-chip stock 热门股票
Blue-collar worker 兰领工人
Blue-sky law 兰天法（防欺诈凭空发行股票
的法律）
Board 董事会，委员会，理事会
board chairman 董事长
board meeting 董事会议
board of administration 董事会，理事会
board of arbitration 仲裁委员会
board of audit 审计委员会
board of directors 董事会，理事会
board of executive director 执行董事会，执
19
行委员会
board of manager’s 理事，董事board of supervisors 监事会
board of trustees 受托委员会
Bond 债券，证券，公债
bond broker 债券经纪人
bond creditor 债券债权人
bond discount 债券折价
bond issue 债券发行
bond market 债券市场
bond premium 债券溢价
bond rating agency 债券评级机构bond yield 债券收益
callable bond 通知偿还债券convertible bond 可转换债券government bond 政府债券
junk bond 拉圾债券
listed bond 挂牌债券，上市证券mortgage bond 抵押债券
municipal bond 市政债券
preference bond 优先债券，优先股registered bond 记名债券
treasury bond 国库债券
unlisted bond 未挂牌债券，未上市证券Bonded 保税的，有抵押的
bonded area 保税区
bonded factory 保税工厂
bonded goods 保税货物
bonded warehouse 保税仓库
Bonus 奖金，红利，津贴
bonus issue 发放红利股
bonus-percentage of profit 利润率分红bonus share 分红股，红利股
Book 书籍，帐簿，记帐，定票，订货book depreciation 帐面折旧
book-entry securities 记帐证券
book inventory 帐面库存
book of account 帐簿
book profit 帐面利润
book value per share 每股帐面价值Boom 繁荣，景气
Borrow 借入
borrow money on credit 信用借款Borrowed 借入的
borrowed capital 借入资本
borrowed funds 借入资金borrowed reserve 借入准备金
Borrowing 借款，借用
borrowing cost 借款成本
borrowing limit 借款限额
borrowing rate 借款利率
Bottleneck 瓶颈
Boycott 抵制
boycott foreign goods 抵制外国货
Branch 分支机构，分公司，分行
branch balance sheet 分支机构资产负债表
branch financial statement 分支机构财务报
表
Brand 商标，牌号
brand equity 商标资产，品牌资本
brand mark 商标
brand share 品牌市场占有率
brand value 商标价值
Breach 违反，不履行
breach of agreement 违反协议
breach of contract 违反合同
Break-even analysis 损益两平分析
Break-even point 损益两平点
Breakdown 按细目分类
Bribe 贿赂
Bribee 受贿人
Briber 行贿人
Bribery 行贿，受贿
Broker 经济商
Budget 预算
budget accounting 预算会计
budget act 预算法案
budget deficit 预算赤字
budget message 预算咨文
budget of central government 中央预算
budget of local government 地方预算
budget planning 编制预算
Budgetary 预算的
budgetary account 预算帐户
budgetary revenue 预算收入
Build 建立
build modern enterprises system 建立现代企
业制度
Bull 买方，买空，多头
bull market 牛市，涨市
Burden 负担
social burden 社会负担
Bureau 局
administrative bureau of state-owned
property 国有资产管理局
Business 营业，经营，商业，企业，业务
business administration 企业管理，工商管理
business assets 营业资产
business competition 商业竟争
business credit 商业贷款
business efficiency 经济效率
business entity 企业实体
business ethics 商业道德
business license 营业执照
business management 企业管理
business performance 经营成绩
business policy 经营方针
business representative 商务代表
business risk 经营风险
business strength 业务实力
business tax 营业税
business valuation 经济评价，企业评估
Buy-back agreement 回购合同
Buy in stock 购入股票
Buyer 买方
buyer behavior 买方行为
buyer’s credit 买方信贷
buyer’s market 买方市场
Cancel 取消，作废
cancel a contract 取消合同
cancel a debt 销帐
Cancellation 注销，解约
cancellation amount 注销金额
Canceled 已注销，已取消
Candidate 候选人，候选者
candidates for acquisition 收购候选对象
Capacity 能力
capacity of competition 竟争能力
capacity to pay 支付能力
credit capacity 偿债能力
paying capacity 支付能力
purchasing capacity 购买力
Capital 资本，股本
additional paid-in capital 追加股本金
borrowed capital 借入资本
business capital 企业资本
capital account 资本帐户
20
英语常用词组4249个 (详细版) 薛建菠 A 1.a fraction of 一部分 2.a matter of concern 焦点 3.a series of 一系列, 一连串 4.abandon sb to sth （不顾责任、义务等）抛弃,离弃 5.abandon sth to sb 不得已而放弃 辨析 abandon：迫于不得已而停止（支持，帮助）；放弃义务，信念，责任 stop：停止某行为 give up doing：放弃做某种行为 6.ability to do sth（注：不加of doing）有能力做某事 7.to the best of one’s ability 尽其所能 辨析 ability：具备做某事的能力（用法：ability to do sth（注：不加of doing）） capability：具备做某事所需的能力或素质（用法：capability to do sth/也可加of doing）） 8.be able to do sth 能够 辨析 able：强调通过努力而获得的能力（用法：be able to do sth） can：表示本身具有的一般能力 capable：（用法：capable of doing） 9.be about to do …when…打算 10.abound with/in 富于、充满… 11.above all 近义词:especially 尤其是, 最重要的 12.be absent from 缺席 13.absence of mind 近义词:being absent-minded 心不在焉 14.absent oneself from sth 不在 15.absolve sb from 赦免某人… 16.be absorbed in 近义词:be engrossed in;be lost in;be rapt in;be concentrated on be focused on;be centered on 全神贯注于… 17.abstain from 避开(免)… 18.be abundant in 近义词:be rich in;be well supplied with 富于,富有 19.abundant in 富于 20.accept sth 同意某事 21.accept sb into sth/ accept sb as sth 接纳某人 22.accept that…相信/认为… 23.access to (不可数名词) 能接近,进入 辨析 accept：表示主观意愿 receive：表示客观事实（用法：receive sth from sb/sth） 24.by accident 偶然 辨析 accident 通常指“不幸的”意外事故，如车祸，摔伤，砸伤等，多指无意或偶然造成的。
外贸常用英语 一、常用名词 舱位申请单/托运单（Booking Note/Form/Sheet） 装货单(Shipping Order, S/O,也称作配载通知，订舱确认单Booking Confirmation) 提货单（Delivery Order, D/O） 一般原产地证明（Certificate of Origin, C/O） 普惠制原产地证明(Generalized System of Preferences Certificate of Origin Form A,又称G.S.P证书，Form A证书） 报关(Customs clearance) 报关单(Customs declaration)、 外贸合同、销售确认书（Sales Confirmation）、采购确认书（Purchased Confirmation） 形式发票(Proforma Invoice)、商业发票(Commercial Invoice )、海关发票(Customs invoice)、 装箱单(Packing List)、重量单（Weight List） 提单（Bill Of Lading）、空运提单(Air Way Bill, AWB）、海运提单（Ocean Bill of Lading） 信用证（Letter Of Credit） 银行保函（Letter of Guarantee, L/G） 汇票（Draft）、本票（Promissory Note）、支票（Cheque, Check） 受益人证明（Beneficiary,s Certificate） 船公司证明（Shipping company’s certificate ） 保险单((Insurance)Policy)、保险凭证(Insurance Certificate) 海运险：平安险（FPA）、水渍险(WPA)、一切险(All Risks) 陆运险：陆运险(Overland Transportation Risks)、陆云一切险(Overland Transportation All Risks) 航空险：空运险(Air Transportation Risks)、空运一切险(Air Transportation All Risks) 邮包险：邮包险(Parcel Post Risks)、邮包一切险(Parcel Post All Risks) 纸箱（Carton, CTN,CTNS）、托盘(Pallet)、木箱(Wooden case)、铁箱（Iron Case）、布包(Bale)、裸装(nude (packed))、木质包装(WOOD PACKING MATERIAL)、无木质包装（NO WOOD PACKING MATERIAL） 唛头（Marks and Nos.） 截补料时间，截文件时间（SI CUT OFF TIME） 进口关税 (import tariff) 增值税(value added tax, VAT) 消费税(consumer tax; consumption tax) 集装箱（Container）、船东柜（Container of Carrier）、货主柜（Shipper Own Container） 整箱（Full Container Load, FCL）、拼箱（Less Than Container Load, LCL） 20英尺货柜（Twenty Equivalent Unit, TEU）、40英尺货柜（Forty Equivalent Unit, FEU） 集装箱货运站（Container Freight Station, CFS） 基本港（Base Port）、非基本港（Non-Base Port） 电汇（T/T, Telegraphic Transfer） 托收（Collection）；付款交单（D/P, Document of Payment）；承兑交单（D/A, Document against Acceptance）二、各类单证中常用词汇 （一）商业发票（commercial invoice ） 出票人（drawer） 受票人（drawee） 运输说明（transport details） 发票号（invoice NO.） 发票日期（invoice date） 合同号（S/C NO.） 信用证号码和日期（L/C NO. and Date） 支付条款（Terms of Payment）
Don’t be a Yes-man, I’m a professional man. White elephant ：means something expensive and useless We enjoyed having you~! （回应认识你很高兴） One’s blushed (某人脸红) 职业病：occupational hazard Indoor ---------Indoors EXA,PLE: come indoors n give me a helping hand. Indifferent : do not care sth. Come on! Just a spur of the moment (别提了，一时的冲动啊) 善用get 可以表示“顺路拜访”：stop by Please realize it we r not intentional. （请意识到我们不是故意的） 表示“饥饿”：someone empty. 表示“空虚”：some has empty felling. 库存不多，英文可以用low stock表达 中文有“说曹操，曹操就到”: speak of the devil! 土豆泥是mashed potatoes ；“一次性付款”，英文可以用lump sum ship the goods by air next week. 这里的ship，就等同于deliver Please make a long story short. 就是“请您长话短说” up in the air，可以表示对某事不确定，还在天上飘着呢，相当于not sure 客户夸奖：you can say that again = Great/ wonderful 当帮客人保密时可以说：Sure, we will be dumb as an oyster(生蚝). 外商多用“Just my luck ”表示“很抱歉很遗憾”
商务信函常用语大全 ● 敬上 谨致问候 Yours (very) truly, *用于商业。 谨致问候 Sincerely yours, *稍带亲近的感觉，用于商务信函或给朋友的信中。 谨致问候 Cordially, *稍带亲近的感觉，用于商务信函或给朋友的信中。 谨致问候 My best regards, *带有个人的语感，用在给朋友写信时。 谨致问候 With best regards, *带有个人的语感，用在给朋友写信时。 谨致问候 The very best to you, *带有个人的语感，用在给朋友写信时。 谨致问候 Best wishes, *带有个人的语感，用在给朋友写信时。 ●请求回函 如能尽早回复，我们将不胜感激。 We would appreciate an early reply. *比较直率的表达方式，要注意是发给谁的。 我们期待着您满意的回答。 We look forward to your favorable reply. *也可用于客人。favorable 表示“好意的，喜欢的”。 我们盼望着不久能听到您的回音。 We look forward to hearing from you soon. 如果就此事您能尽早回信的话，我们将衷心感谢。 Your prompt attention to this matter will be appreciated. *prompt “迅速的，敏捷
的”。 Your prompt attention in this matter will be appreciated. 回信请寄到上述地址。 Please write us at the above address. ●请多关照 我们希望您能…… We hope that you will... 在此方面如果能够得到您的合作我将非常感谢。 Your kind cooperation in this respect is greatly appreciated. Your kind cooperation on this issue is greatly appreciated. 我们希望能够继续得到你们的合作和支持。 We hope we can count on your continued cooperation and support. *只限用在对方比较熟悉的情况下。count on “指望”。 我们期待着您的…… We look forward to your... 我们确信我们的请求将…… We trust our request will... *trust 包含了hope(希望)和believe(相信)两个词的意义。 ●表明热情、诚意；要求合作 我们期待着当……的那一刻。 We are looking forward to the time when... 请您不必客气，尽管与我们联系。 Please do not hesitate to contact us. *hesitate “犹豫，踌躇”。 Please do not hesitate to call us. 我们渴望在……方面给您以援助。 We are always anxious to assist you in... *be anxious to “渴望，想……”。 We are always willing to assist you in...
初中英语常用短语大全 A 1.a bit of 有一点儿 2.2. a big dinner 一顿丰盛的正餐 3. a bottle of 一瓶 4. a can of 一听，一罐 5. a cup of 一茶杯 6. a few 一些；少数几个 7. a few days ago 几天前 8. a few months ago 几个月前 9. a few weeks ago 几周前 10. a few years ago 几年前 11. a glass of 一玻璃杯 12. a drop of water 一滴水 13. a family of three people 一个三口之家 14. a great many 非常多的 15. agree to do sth. 同意做某事 16. a half 一半 17. a kind of 一种；一类 18. a large [great] number of 许多 19. a little 一点，少量 20. a little + 比较级 21. a long time ago 很久以前 22. a lot (of ) 许多；多数 23. a moment later 片刻之后 24. a TV set 电视机 25. and so on 等等 26. a number of 若干的；许多的 27. a pair of shoes (gloves, glasses, socks, scissors, trousers ) 一对；一副 28. a piece of 一块（张，片，只） 29. a type of 一种型号的…… 30. a sleeping baby 正睡的孩子 31. a shop assistant 售货员，店员 32. a waste of time 浪费时间 33. another way of saying sth. 某物的另一种说法 34. after a while 过了一会儿 35. after breakfast 早饭后
外贸常用英语词汇 1.商品品质数量包装价格 品质条件 品质quality 规格specifications 等级grade 标准standard 样品sample 色彩样品colour sample 款式样品pattern sample 原样original sample 复样duplicate sample 对等样品countersample 参考样品reference sample 封样sealed sample 代表性样品representative sample 商品目录catalogue 宣传小册pamphlet 说明书description 公差tolerance 货号article No. 花色（搭配）assortment 增减5% plus or minus 大路货（良好平均品质）fair average quality 数量条件 个数pcs 长度length 面积area 体积volume 容积capacity 净重net weight 毛重gross weight 皮重tare 毛作净gross for net 溢短装条款more or less clause 重量weight 装运重量shipping weight 卸货重量landed weight 理论重量theoretical weight 公吨metric ton 长吨long ton 短吨short ton 公斤kilogram, kilo, kg 磅pound, lb 盎司ounce, oz 件piece 双pair 打dozen 令ream 套set l 立方米cubic meter 升litre 加仑gallon 蒲式耳bushel 公制metric system 英制british system 美制 包装方法 起泡包装blister packing 中性包装neutral packing 吸塑包装skin packing 挂式包装hanging packing 引某人注目catch sb's eye 唛头mark 无牌的包装unlabelled packing 散装in bulk 散装in loose packing 裸装nude packing 整批包装bulk pack 零售包装consumer pack 大包装large packing 小包装inner packing, external packing, end packing ,压缩包装shrunk packaging 喷泡沫包装foam-spary packaging 礼品包装gift-wrap 袋bag, sack 麻袋jute bag 塑料袋polythelene bag, plastic bag 尼龙绳网袋polythelene net 拉链袋zippered bag 箱case, chest 盒box 木箱wooden case 纸箱carton 集装箱container 板条箱rate 纤维板箱fibre board case 小包packet 包bale 捆bundle 罐头tin , can 篮，篓，筐basket 竹篓bamboo basket 瓶bottle 小木桶wooden keg 大桶hogshead 铁桶iron drum 铁桶cylinder
出口信贷export credit 出口津贴export subsidy 商品倾销dumping 外汇倾销exchange dumping 优惠关税special preferences 保税仓库bonded warehouse 贸易顺差favorable balance of trade 贸易逆差unfavorable balance of trade 进口配额制import quotas 自由贸易区free trade zone 对外贸易值value of foreign trade 国际贸易值value of international trade 普遍优惠制generalized system of preferences-GSP 最惠国待遇most-favored nation treatment-MFNT
价格条件 价格术语trade term (price term) 运费freight 单价price 码头费wharfage 总值total value 卸货费landing charges 金额amount 关税customs duty 净价net price 印花税stamp duty 含佣价price including commission 港口税port dues 回佣return commission . 装运港port of shipment
折扣discount, allowance 卸货港port of discharge 批发价wholesale price 目的港port of destination 零售价retail price 进口许口证import licence 现货价格spot price 出口许口证export licence 期货价格forward price 现行价格（时价）current price prevailing price 国际市场价格world (International)Market price 离岸价（船上交货价）FOB-free on board 成本加运费价（离岸加运费价）C&F-cost and freight 到岸价（成本加运费、保险费价）CIF-cost,insurance and freight 交货条件
【关键词】外贸英语函电；语气 外贸英语函电是集国际贸易实务、英语写作、营销、商务谈判及应用文写作等知识为一体，是国际贸易传递信息的主要媒介之一，得到了越来越广泛的使用和重视，是贸易双方彼此相互了解、进行贸易往来的主要途径，可以说是“以笔代口谈生意”。其作为商贸英语的一个分支，具有独特的语域并影响其语言形式。一则好的外贸英语函电除了词汇、语法上准确无误外，在语气的选择与使用上也是十分讲究的，函电使用的语气反映了写信人的态度，对读信的人心理影响很大，可能会影响到交易的成功与否，因此我们在撰写外贸书信时应注意使用正确的语气。然而，在外贸英语函电课的教与学过程中却往往忽视这一点。学生所写的信函即使在词汇、语法上准确无误，却往往语气生硬，违反了交际原则，则传递的信息不为对方乐意接受，无法达到写信的目的。这个问题亟待大家的重视。 一、语气要亲切自然 外贸函电是贸易双方相互往来的途径。读信的人与写信人一样有他自己的感情，我们不得忽视他的感受，他们是在以笔代口谈生意，因而使用的语言不能生硬呆板，冷冷冰冰，显得缺乏亲切感。一则上乘的外贸书信的秘诀就是轻松自然、简单明了，好像是在谈话，亲切友善。但有些人本性热情亲切，然而写起信函就忘了自已是在以笔代口谈生意，所用的文字结构显得冷漠，缺乏热情，如常称自己为“writer”（笔者），该说“I visited yourshowroom.”却说“The writer visited yourshowroom”。殊不知籍借强调你、我或我们的亲切的文句有助于产生比较适合函电的热情友好的语气。 二、谦恭有礼、心平气和 语气委婉谦恭有礼是商场上的重要法则，接待顾客要有礼貌，函电往来也要有礼貌。利奇（Leech，1983）认为言语交际除了讲究合作原则（Cooperative Principle）外，还要讲究礼貌原则（Politeness Principle）。有礼貌的信可博得对方的好感，诸如“Please”、“Thank you”、“We have pleasure”、“We regret that”等用语，定能使对方产生好感.有助
精选的常用英语短句大全 1、Iloveyou!我爱你！ 2、I"mfull.我饱了。 3、Heisjustachild.他只是个孩子。 4、I"mOnyourside.我全力支持你。 5、I"llfixyouUp.我会帮你打点的 6、It’salongstory.说来话长。 7、Mygod!天哪！ 8、Thosearewatermelons.那些是西瓜。 9、Skatingisinteresting.滑冰很有趣。 10、We"reallforit.我们全都同意。 11、I"llbebacksoon.我马上回来。 12、Isityours?这是你的吗？ 13、Oh，youarekiddingme.哦，你别拿我开玩笑了。 14、Hehasasenseofhumor.他有幽默感。 15、ISittrueorfalse?这是对的还是错的？ 16、Ilikeice-cream.我喜欢吃冰淇淋。 17、Iagree。我同意。 18、Justaroundthecomer.就在附近。 19、Itrathersurprisedme.那事使我颇感惊讶。 20、Hepausedforareply.他停下来等着·回答。
21、Don"tgivemethat!少来这套！ 22、Idevelopfilmsmyself.我自己冲洗照片。 23、Guesswhat?猜猜看？ 24、Heiscollectingmoney.他在筹集资金。 25、Givemeahand!帮帮我！ 26、Justforentertainment.只是为了消遣一下。 27、Idoubtit我怀疑。 28、Comeon.来吧（赶快） 29、Havefun!玩得开心！ 30、Whatapity!太遗憾了！ 31、Don"tloseyourhead。不要惊慌失措。 32、Itdoesn"tmakesense.这没有意义（不合常理）。 33、Whattimeisit?几点了？ 34、Ihavenoidea.我没有头绪。 35、Whatagooddeal!真便宜！ 36、Itreallytakestime.这样太耽误时间了。 37、Theroaddivideshere.这条路在这里分岔。 38、Whatdayistoday?今天星期几？ 39、Areyoukidding?你在开玩笑吧！ 40、Helpyourself.别客气。 41、ItisJustwhatIneed.这正是我所需要的。 42、Heowesmyuncle$100.他欠我叔叔100美元。
外贸常用英语词汇大全 1.商品品质数量包装价格 品质条件 品质quality 规格specifications 等级grade 标准standard 样品sample 色彩样品colour sample 款式样品pattern sample 原样original sample 复样duplicate sample 对等样品countersample 参考样品reference sample 封样sealed sample 代表性样品representative sample 商品目录catalogue 宣传小册pamphlet 说明书description 公差tolerance 货号article No. 花色（搭配）assortment 增减5% plus or minus 大路货（良好平均品质）fair average quality 数量条件 个数number 长度length 面积area 体积volume 容积capacity 净重net weight 毛重gross weight 皮重tare 毛作净gross for net 溢短装条款more or less clause 重量weight 装运重量shipping weight 卸货重量landed weight 理论重量theoretical weight 公吨metric ton 长吨long ton 短吨short ton 公斤kilogram, kilo, kg 磅pound, lb 盎司ounce, oz 件piece 双pair 打dozen 令ream 套set l 立方米cubic meter 升litre 加仑gallon 蒲式耳bushel 公制metric system 英制british system 美制U.S.System 包装方法 起泡包装blister packing 中性包装neutral packing 吸塑包装skin packing 挂式包装hanging packing 引某人注目catch sb's eye 唛头mark 无牌的包装unlabelled packing 散装in bulk 散装in loose packing 裸装nude packing 整批包装bulk pack 零售包装consumer pack 大包装large packing 小包装inner packing, external packing, end packing ,压缩包装shrunk packaging 喷泡沫包装foam-spary packaging 礼品包装gift-wrap 袋bag, sack 麻袋jute bag 塑料袋polythelene bag, plastic bag 尼龙绳网袋polythelene net 拉链袋zippered bag 箱case, chest 盒box 木箱wooden case 纸箱carton 集装箱container 板条箱rate 纤维板箱fibre board case 小包packet 包bale 捆bundle 罐头tin , can 篮，篓，筐basket 竹篓bamboo basket 瓶bottle 小木桶wooden keg 大桶hogshead 铁桶iron drum 铁桶cylinder
1、Telex released b/l 电放提单 2、for your reference 做为你的参考 3、sign back 签回 4、Pls see attachment 请看附件 5、Pls sign back the telex releae letter . 请签回电放信 6、Pls find attached SO for your reference (yr ref.) 请查收附件做为你的参考 7、Pls make sure your cargo will send to our warehouse before tomorrow afternoon(18:00pm). 请尽量将你的货在明天下午6点前送到我们的仓库 8、Pls see attchment and cfm the b/l of XXX. 请收附件并且确认提单为XXX是否OK 9、I receipted the telex released requirment , but no payment receipt , we can’t telex release this mail it to me hurry! 我有收到电放函，但未收到付款收据，请尽快Email过来，否则我们不能电放此票货物。 10、Any further question, pls feel free to contact me, tks! 有任何问题，请及时联络我 11、Enclosed booking form for yr ref, pls fill it out by return 附件所涵内容给你参考，请填好后回传给我
常用英语动词短语大全 一、动词be 构成的短语动词 1．be known as／be famous as 作为 而闻名 be known for因.. 而出名 be known to 为... 所知 be known by 凭.. 而知 The hill is known for the temple ．LuXun is known to us as a writer ．One can be known by his words and deeds． 2. be married to 与.... 结婚 She is married to a musician ． 3. be tired of/with 对 ..... 厌烦 He is tired of ／with this kind of life. =He is bored with this kind of life 4. be terrified at 被.... 吓一跳 He is terrified at the snake ． 5．be burdened with 负重 He is burdened with a heavy load The shop is crowded with people ．7. be dressed in 穿着 She is dressed in red． 8. be experieneed in 对.. 有经验 He is experienced in mending bikes．9．be equipped with 装备 They are equipped with guns and food． 10．be furnished with 提供，布置 They are furnished with enough food． 11．be engaged in sth 从事，忙于(=be busy with sth) He has been engaged in writing novels． 12. be engaged to与 .. 订婚 13. be about to do sth .正要做... 1 was just about to go swimming My daughter is engaged to a niee
(1)贵函YourletterYourfaouryouresteemedletterYouresteemedfaourYouraluedletterYouraluedfaourYournote YourcommunicationYourgreatlyesteemedletterYoureryfriendlynoteYourfriendlyadiceYours. (2)本信，本函Our(my)letterOur(my)respectsOurs(mine)ThislettertheselinesThepresent. (3)前函ThelastletterThelastmailThelastpostthelastcommunicationThelastrespects(自己的信)Thelastfaour(来信) (4)次函ThenextletterThenextmailThenextcommunicationTheletterfollowingthefollowing. (5)贵函发出日期Yourletterof(the)5thMayYourfaourdated(the)5thJuneYoursofthe3rdJulyYoursunderdate(of)the5thJ ulyYourletterbearingdate5thJulyYourfaourofeendate(AE)YourletterofyesterdayYourfaourofyesterd ay''sdateYourletterdatedyesterday. (6)贵方来电、电传及传真YourtelegramYourwireYourcablegram(从国外)Yourcodedwire(密码电报)YourcodemessageYourciphertelegramYourwirelesstelegramYourTELEXYourFax. (7)贵方电话YourtelephonemessageYourphonemessageYourtelephoniccommunicationYourtelephonecallYourri ng. (8)通知(Noun)AdiceNoticeInformationNotificationCommunicationAreportNewsIntelligenceMessage.(erb )(通知，告知)Tocommunicate(afact)toToreport(afact)to...onToapprise(aperson)ofTolet(aperson)knowToacqu aint(aperson)withTointimate(afact)toTosendwordtosendamessageTomailanoticetowrite(aperson)in formationTogienotice(预告)Tobreakanewsto(通知坏消息)Toannounce(宣布). (9)回信(Noun)AnanswerAreplyAresponse.(erb)ToanswerToreplyTogieareplyTogieone''sanswer TomakeananswerTosendananswerTowriteinreplyToanswerone''sletter.(特此回信)ReplytoAnsweringtoInanswertoInreplytoInresponseto.(等候回信)ToawaitananswerTowaitforananswer.(收到回信)TogetananswerTofaouronewithananswerTogetaletteranswered. (10)收讫，收到(Noun)Receipt(收到)Areceipt(收据)Areceier(领取人，取款人)Arecipient(收款 人)(erb)ToreceieTobeinreceiptofTobeto(at)handTocometohandTobeinpossesionofTobefaouredwith TogetTohaeTohaebefore(aperson)Tomakeoutareceipt(开出收据)Toacknowledgereceipt(告知收讫). (11)确认ToconfirmConfirmingConfirmationInConfirmationof(为确认...,为证
常用英语动词短语大全 一、动词be构成的短语动词 1．be known as／be famous as作为……而闻名 be known for因……而出名 be known to为……所知 be known by凭……而知 The hill is known for the temple．LuXun is known to us as a writer．One can be known by his words and deeds． 2．be married to与……结婚 She is married to a musician．．． 3．be tired of／with对……厌烦 He is tired of／with this kind of life． =He is bored with this kind of life． 4．be terrified at被……吓一跳 He is terrified at the snake．5．be burdened with负重 He is burdened with a heavy load． 6．be crowded with挤满 The shop is crowded with people． 7．be dressed in穿着 She is dressed in red．8．be experienced in对……有经验He is experienced in mending bikes． 9．be equipped with装备
They are equipped with guns and food． 10．be furnished with提供，布置They are furnished with enough food． 11．be engaged in sth从事，忙于(=be busy with sth) He has been engaged in writing novels． 12．be engaged to与……订婚 My daughter is engaged to a nice doctor． 13．be about to do sth．正要做…… 1 was just about to go swimming when our guide saw me and stopped me． 14．be fit to do／be fit for胜任；适合于 He is fit to do the work． These books are not fit for children． 15．be worth doing值得做…… The film is worth seeing again．16．be proud of以……而自影骄傲 I am proud of being a Chinese．17．be used to sth．／doing sth．习惯于…… My grandpa is not used to living in the noisy city 18．be content to do sth．／ with+n. …甘愿于干……；满足于…… I am content with your work this time． 19．be content with对……感到满意You should be content with what you have
外贸常用英语词汇 商品品质数量包装价格 品质条件 品质quality 规格specifications 等级grade 标准standard 样品sample 色彩样品colour sample 款式样品pattern sample 原样original sample 复样duplicate sample 对等样品countersample 参考样品reference sample 封样sealed sample 代表性样品representative sample 商品目录catalogue 宣传小册pamphlet 说明书description 公差tolerance 货号article No. 花色(搭配assortment 增减5% plus or minus 大路货(良好平均品质fair average quality 数量条件 个数number 长度length 面积area 体积volume 容积capacity 净重net weight 毛重gross weight 皮重tare 毛作净gross for net 溢短装条款more or less clause 重量weight 装运重量shipping weight 卸货重量landed weight 理论重量theoretical weight 公吨metric ton 长吨long ton 短吨short ton 公斤kilogram, kilo, kg 磅pound, lb 盎司ounce, oz
件piece 双pair 打dozen 令ream 套set l 立方米cubic meter 升litre 加仑gallon 蒲式耳bushel 公制metric system 英制british system 美制U.S.System 包装方法 起泡包装blister packing 中性包装neutral packing 吸塑包装skin packing 挂式包装hanging packing 引某人注目catch sb's eye 唛头mark 无牌的包装unlabelled packing 散装in bulk 散装in loose packing 裸装nude packing 整批包装bulk pack 零售包装consumer pack 大包装large packing 小包装inner packing, external packing, end packing ,压缩包装shrunk packaging 喷泡沫包装foam-spary packaging 礼品包装gift-wrap 袋bag, sack 麻袋jute bag 塑料袋polythelene bag, plastic bag 尼龙绳网袋polythelene net 拉链袋zippered bag 箱case, chest 盒box 木箱wooden case 纸箱carton 集装箱container 板条箱rate 纤维板箱fibre board case 小包packet 包bale 捆bundle 罐头tin , can 篮,篓,筐basket 竹篓bamboo basket 瓶bottle 小木桶wooden keg 大桶hogshead 铁桶iron drum 铁桶cylinder 琵琶桶barrel 圆桶drum