贝塔西备用金明细表

马达加斯加共和国经济形势概述（内容提要：本文主要从该国国别基本情况、经济情况（含宏观经济、外贸、外资、外债、外汇储备及接收外援）、农业发展状况（含农业、牧业、渔业）、林业情况、工业情况、矿业能源情况、旅游情况、交通运输情况、通讯情况以及今后发展规划等１０个方面以比较详实的最新数据介绍马国的经济总体状况，以供广大网民读者希望了解马国经济社会发展状况时参考。

---作者注）一、国别基本情况1、国土面积：约59万平方公里2、人口：约1850万(2007年)，其中，男性占49.2%,女性占50.8%。

20岁以下人口占总数的55.9%, 60岁以上人口占总数的4.4%。

农村人口占总数的78% ，城市人口占总数的22%。

全国现有贫困人口约1227万（2007年），占总数的66.3%。

平均寿命54.7岁（2005年统计），其中，男性53.7岁，女性55.6岁。

马达加斯加属于世界上最不发达国家之一，也是重债贫穷国。

在联合国发展署统计的177个国家的人文发展指数排名中位列第143位（2007年）。

二、经济情况1、宏观经济。

根据马国经济部统计，2007年，马国国内生产总值按时价计算约74亿美元，经济增长率为6.3%，人均国内生产总值为375美元。

在国内生产总值中，第一产业占24.2%，第二产业占15.2%，第三产业占53%。

租税压力11.4%，通货膨胀率8.2%，财政预算赤字为-2.8%。

2、对外贸易。

2007年，马国对外贸易进出口总额为38.15亿美元，其中进口25.35亿，出口12.8亿。

与2006年相比，分别增长44.04%、51.77%和30.08%。

马达加斯加2006年-2007年进出口贸易情况表（货币单位：万美元）（1）进口情况马国2007年进出口额排名前10位的国别（地区）情况统计见下表1和2。

2007年，马国从192个国别（地区）进行了进口，其中，从下表所列10个主要国别（地区）的进口额为178,022万美元，占当年进口总额的70.21%（见表1）。

常用贸易术语英语词汇及缩略语最牛英语口语培训模式：躺在家里练口语，全程外教一对一，三个月畅谈无阻！太平洋英语，免费体验全部外教一对一课程：.pacificenglish.A.V. (Ad. Val)从价运费A/W (All Water)全水路Acceptance Credit承兑信用证Acceptance承兑；接受Acts of God自然力Actual Total Loss实际全损Advising Bank, Notifying Bank通知行Agent代理人Agreement协议AIR TPT ALL RISKS航空运输综合险AIR TPT RISKS航空运输险Air Transport航空运输Air Waybill航空运单All Risks一切险Allowance折让；允差ANER (Asia NorthAmerica EastboundRate)亚洲北美东行运费协定Ante-dated B/L倒签提单Anticipatory L/C预支信用证Applicant申请人Arbitral Award仲裁裁决Arbitration Clause仲裁条款Arbitration仲裁Asian Development Bank亚洲开发银行Auction拍卖Auctioneer拍卖人BB/L (Bill of Lading)海运提单B/R (Buying Rate)买价BAF (Bunker AdjustmentFactor)燃油附加费Bank to Bank Credit背对背信用证Banker´s Draft银行汇票Barter易货Bearer B/L不记名提单Beneficiary受益人Bidder竞买者Bidding递盘Bilateral Trade双边贸易Bill of Exchange (Draft)汇票Bona Fide Holder善意(合法，正当)持有(票)人Bonded Warehouse保税仓库Brand Name品牌Breach of Contract违约Brokerage经纪费Business Negotiation交易磋商CC&F (Cost and Freight)成本加海运费C.C (Collect)运费到付C.O (certificate of origin)一般原产地证C.S.C (Container Service Charge)货柜服务费C.T.D.(bined Transport documents)多式联运单据C.Y. (Container Yard)货柜场C/D (customs declaration)报关单C/O (Certificate of Origin)产地证CAF (Currency Adjustment Factor)货币汇率附加费Cargo Receipt承运货物收据Cash with Order订单付款CBM (cubic metre) 立方米、立方公尺CCPIT (China Council for the Promotion of International Trade) 中国对外贸易促进委员会Certified Invoice 证实发票CFR (Cost and Freight) 成本加运费CFR Landed 成本加运费、卸货费CFS (Container Freight Station) 散货仓库CFS/CFS 散装交货(起点/终点)CFT (Cubic Feet)立方英尺Charter Party B/L租船提单CHB (Customs House Broker)报关行Check (Cheque)支票CIF (Cost, Insurance and Freight)成本加保险费、运费CIF Ex Ship´s Hold成本加保险费、运费、舱底交接CIF Landed成本加保险费、运费、卸货费CIF Liner Terms成本加保险费、运费班轮条件CIP (Carriage and Insurance Paid To)运费、保险费付至目的地CIP (Carriage Insurance Paid to)运费、保险费付至Claims索赔Clean B/L清洁提单Clean Bill光票Clean Credit光票信用证Collection Bank代收银行Collection托收bined Transport B/L多式联运提单M (modity)商品mercial Draft商业汇票mercial Invoice商业发票mission佣金modity Inspection Bureau商品检验局parative Advantage比较优势pensation Trade补偿贸易Conditional Acceptance有条件的接受Conditioned Weight公量Confirmation确认书Confirmed Letter of Credit保兑信用证Confirming Bank保兑行Consignee收货人Consignment Note寄售单Consignment寄售Consignor托运人Constructive Total Loss推定全损Consular Invoice领事发票Container B/L集装箱提单Container Transport集装箱运输Continental Bridge大陆桥Contract合同Copy B/L副本提单Counter Offer还盘Counter Purchase互购Counter Sample对等样品；回样Counter Trade对销贸易CPT (Carriage Paid To)运费付至目的地CTN/CTNS (carton/cartons)纸箱CTNR (Container)柜子Current Price现行价Customary Packing习惯包装Customs Invoice海关发票Customs Tariffs关税CY/CY整柜交货(起点/终点)DD.P.V. (duty paid value)完税价格D/A (document Against Acceptance)承兑交单D/D (Remittance by Banker´s Demand Draft)票汇D/O,D.O. (Delivery Order)到港通知、提货单D/P (document Against Payment)付款交单D/P after Sight (document against payment after Sight)远期付款交单D/P Sight (documents against Payment at Sight)即期付款交单DAF (Delivered At Frontier)边境交货Damage Caused by Heating and Sweating受热受潮险DCP (freight or carriage paid to)运费付至...价DDC (Destination Delivery Charge)目的港码头费DDP (Delivered Duty Paid)完税后交货DDU (Delivered Duty Unpaid)未完税交货Deductible免赔额defendant被诉方Deferred Payment Credit延期付款信用证Deferred Payment延期付款Demurrage (Despatch) Money速遣费DEQ (Delivered Ex Quay)目的港码头交货DES (Delivered Ex Ship)目的港船上交货DHL (DHL International Ltd.)敦豪速递公司Direct B/L直达提单Direct Trade直接贸易Dishonor拒付Distributor分销商DL/DLS (dollar/dollars)美元DOC (document)文件、单据Doc# (document Number)文件documentary Bill跟单汇票documentary Credit跟单信用证DOZ/DZ (dozen)一打Drawee受票人Drawer出票人dup. (duplicate)副本EE/D (export declaration)出口申报书EA (each)每个，各EAT (estimated time of arrival)预计到达时间Economic Integration经济一体化EEC (European Economic munity)欧洲经济共同体EMP (European Main Ports)欧洲主要港口EMS (Express Mail Special)特快专递Endorsement背书Entrepot Trade转口贸易EPS (Equipment Position Surcharges)设备位置附加费EPZ (export processing zone)出口加工区ETCL (expected time of mencement of loading)预计开始装货时间ETD (estimated time of departure)预计离港时间ETFD (expected time of finishing discharging)预计卸完时间ETFL (expected time of finishing)预计装完时间EU (European Union)欧盟Ex (Work/ExFactory)工厂交货exch. (exchange)兑换，汇票Exclusive Agent; Sole Agent独家代理Exclusive Sales包销EXP(export)出口EXQ (ex quay)码头交货价EXS (ex ship)目的港船上交货价EXW (Ex Works)工厂交货贸易价格术语trade term / price term 价格术语world / international market price 国际市场价格FOB (free on board) 离岸价C&F (cost and freight) 成本加运费价CIF (cost, insurance and freight) 到岸价freight 运费wharfage 码头费landing charges 卸货费customs duty 关税port dues 港口税import surcharge 进口附加税import variable duties 进口差价税mission 佣金return mission 回佣，回扣price including mission 含佣价net price 净价wholesale price 批发价discount / allowance 折扣retail price 零售价spot price 现货价格current price 现行价格/ 时价indicative price 参考价格customs valuation 海关估价price list 价目表total value 总值贸易保险术语All Risks 一切险F.P.A. (Free from Particular Average) 平安险W.A. / W.P.A (With Average or With Particular Average) 水渍险War Risk 战争险F.W.R.D. (Fresh Water Rain Damage) 淡水雨淋险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Shortage Risk 短缺险T.P.N.D. ( Theft, Pilferage & Non-delivery) 偷窃提货不着险Strikes Risk 罢工险贸易机构词汇WTO (World Trade Organization) 世界贸易组织IMF (International Monetary Fund) 国际货币基金组织CTG (Council for Trade in Goods) 货币贸易理事会EFTA (European Free Trade Association) 欧洲自由贸易联盟AFTA (ASEAN Free Trade Area) 东盟自由贸易区JCCT (China-US Joint mission on merce and Trade) 中美商贸联委会NAFTA (North American Free Trade Area) 北美自由贸易区UNCTAD (United Nations Conference on Trade and Development) 联合国贸易与发展会议GATT (General Agreement on Tariffs and Trade) 关贸总协定贸易方式词汇stocks 存货，库存量cash sale 现货purchase 购买，进货bulk sale 整批销售，趸售distribution channels 销售渠道wholesale 批发retail trade 零售业hire-purchase 分期付款购买fluctuate in line with market conditions 随行就市unfair petition 不合理竞争dumping 商品倾销dumping profit margin 倾销差价，倾销幅度antidumping 反倾销customs bond 海关担保chain debts 三角债freight forwarder 货运代理trade consultation 贸易磋商mediation of dispute 商业纠纷调解partial shipment 分批装运restraint of trade 贸易管制RTA (Regional Trade Arrangements) 区域贸易安排favorable balance of trade 贸易顺差unfavorable balance of trade 贸易逆差special preferences 优惠关税bonded warehouse 保税仓库transit trade 转口贸易tariff barrier 关税壁垒tax rebate 出口退税TBT (Technical Barriers to Trade) 技术性贸易壁垒进出口贸易词汇merce, trade, trading 贸易inland trade, home trade, domestic trade 国贸易international trade 国际贸易foreign trade, external trade 对外贸易，外贸import, importation 进口importer 进口商export, exportation 出口exporter 出口商import licence 进口许口证export licence 出口许口证mercial transaction 买卖，交易inquiry 询盘delivery 交货order 订货make a plete entry 正式/完整申报bad account 坏帐Bill of Lading 提单marine bills of lading 海运提单shipping order 托运单blank endorsed 空白背书endorsed 背书cargo receipt 承运货物收据condemned goods 有问题的货物catalogue 商品目录customs liquidation 清关customs clearance 结关贸易伙伴术语trade partner 贸易伙伴manufacturer 制造商，制造厂middleman 中间商，经纪人dealer 经销商wholesaler 批发商retailer, tradesman 零售商merchant 商人，批发商，零售商concessionaire, licensed dealer 受让人，特许权获得者consumer 消费者，用户client, customer 顾客，客户buyer 买主，买方carrier 承运人consignee 收货人出口信贷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 mission港口税portdues 回佣return mission装运港portof shipment 折扣discount,allowance卸货港port of discharge 批发价wholesale price目的港portof destination 零售价retail price进口许口证inportlicence 现货价格spot price出口许口证exportlicence期货价格forward price现行价格（时价）current price prevailingprice 国际市场价格world (International)Marketprice 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交货条件交货delivery轮船steamship(缩写S.S) 装运、装船shipment租船charter (the chartered ship) 交货时间time of delivery定程租船voyage charter装运期限time of shipment定期租船time charter 托运人（一般指出口商）shipper,consignor收货人consignee班轮regular shipping liner驳船lighter 舱位shipping space油轮tanker报关clearance of goods 陆运收据cargo receipt提货to take delivery of goods 空运提单airway bill正本提单original B\L选择港（任意港）optional port 选港费optional charges 选港费由买方负担optional charges to be borne by the Buyers或optional charges for Buyers account 一月份装船shipment during January或January shipment一月底装船shipment not later than Jan.31st.或shipment on or before Jan.31st.一/二月份装船shipment during Jan./Feb.或Jan./Feb. shipment在......(时间）分两批装船shipment during....in two lots 在......(时间）平均分两批装船shipment during....in two equal lots分三个月装运in three monthly shipments 分三个月，每月平均装运in three equal monthly shipments立即装运immediate shipments 即期装运prompt shipments 收到信用证后30天装运shipments within 30 days after receipt of L/C允许分批装船partial shipment not allowed partial shipment not permitted partial shipment not unacceptable 交易磋商、合同签订订单indent 订货；订购book; booking电复cable reply实盘firm offer 递盘bid; bidding 递实盘bid firm还盘counter offer发盘（发价) offer发实盘offer firm 询盘（询价）inquiry;enquiry 指示性价格price indication速复reply immediately 参考价reference price习惯做法usual practice交易磋商business negotiation 不受约束without engagement业务洽谈business discussion限**复subject to reply **限* *复到subject to reply reaching here ** 有效期限time of validity有效至**: valid till **购货合同purchase contract销售合同sales contract购货确认书purchase confirmation销售确认书sales confirmation一般交易条件general terms and conditions以未售出为准subject to prior sale 需经卖方确认subject to sellers confirmation需经我方最后确认subject to our final confirmation贸易方式INT (拍卖auction) 寄售consignment 招标invitation of tender投标submission of tender一般代理人agent总代理人general agent 代理协议agency agreement累计佣金accumulative mission 补偿贸易pensation trade（或抵偿贸易）pensating/pensatory trade （又叫：往返贸易）counter trade来料加工processing on giving materials来料装配assembling on provided parts 独家经营/专营权exclusive right独家经营/包销/代理协议exclusivity agreement 独家代理sole agency; sole agent; exclusive agency;exclusive agent品质条件品质quality原样original sample 规格specifications复样duplicate sample说明description对等样品countersample标准standard type 参考样品reference sample商品目录catalogue封样sealed sample 宣传小册pamphlet公差tolerance 货号article No.花色（搭配）assortment 样品sample 5%增减5% plus or minus代表性样品representative sample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 quality 重量检验证书inspection certificate of weight (quantity) **商品检验局**modity 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外贸常见英文缩略词CFR(cost and freight)成本加运费价D/P(document against payment)付款交单 C.O (certificate of origin)一般原产地证CTN/CTNS(carton/cartons)纸箱DL/DLS(dollar/dollars)美元PKG(package)一包，一捆，一扎，一件等G.W.(gross weight)毛重C/D (customs declaration)报关单W (with)具有FAC(facsimile)传真EXP（export)出口MIN (minimum)最小的，最低限度M/V（merchant vessel)商船MT或M/T(metric ton)公吨INT （international)国际的INV (invoice)发票REF（reference)参考、查价STL.(style)式样、款式、类型RMB（renminbi)人民币PR或PRC(price)价格S/C（sales contract)销售确认书B/L（bill of lading)提单CIF（cost,insurance&freight)成本、保险加运费价T/T(telegraphic transfer)电汇D/A (document against acceptance)承兑交单G.S.P.(generalized system of preferences)普惠制PCE/PCS(piece/pieces)只、个、支等DOZ/DZ(dozen)一打WT(weight)重量N.W.(net weight)净重EA(each)每个，各w/o(without)没有IMP(import)进口MAX (maximum)最大的、最大限度的M或MED (medium)中等，中级的S.S(steamship)船运DOC (document)文件、单据P/L (packing list)装箱单、明细表PCT (percent)百分比EMS（express mail special)特快传递T或LTX或TX(telex)电传S/M（shipping marks)装船标记PUR (purchase)购买、购货L/C （letter of credit)信用证FOB（free on board）离岸价A at每a.a.r against all risks全险a/c account帐目A/C account current往来帐目acc acceptance;accepted承兑;已承兑a.g.b a good brand任何名牌a/o account of 记入...帐目a.p. additional premium附加保险a.r. all risks全险A/S;acc/s account sales售货清单av;A/V average平均数BBB bill book出纳簿B/D bank draft银行汇票bd. bond债券bds. boards董事会B/E bill of exchange汇票bk. bank book帐簿bkg. banking银行业B/L bill of lading提货单B.P.B bank post bill银行汇票BR bank rate银行贴现率B/R;b.r. bill receivable应收票据B.S;b.s. balance sheet资产负债表bt bought购入CC currency,coupon现金,息单C/A capital account资本CAD cash against document凭单付款canclg. cancelling 取消cat. catalogue目录CB cash book现金簿CD cash dividend现金折扣c.d. cum dividend付股息报关单C and D collection and delivery收款发货cert. certificate证明C/F carried forward转下页cge. carriage运费CH custom house海关ch.ppd charges prepaid预付费c/l certificate insurance保险证明书c&l cost and insurance保险费在价CIF cost,insurance and freight到岸价格C/O cash order现金汇票C.O.t. change over to转入COD cash on delivery货到付款. mercial:mission商业;佣金cont. contract合同cr. credit货方ctge cartage车费cur. current本月;现付CWO cash with order订货即付款cy.currency货币DD/C. deviation贴现dd. delivered交付de. deferred延期deg. degree等级dft. draft汇票div dividend;division红利;部门D/N debit note欠单;借项清单dols. dollars美元D/P documents against payment付款交单dr. debtor drawer债务人,借方d.r. dock receipt存款收条D/W deposit warrant码头仓单dely. delivery交付Eea. each每e.d. ex dividend股息除外eq. equivalent 等值exd. examined已检查exs. expenses费用Ff.i.t. free of ine tax免所得税FOB free on board离岸价格F/O for order准备出售f.p;FP fully paid付讫frt. freight运费Ggrs.wt gross weight毛重g.t.c. good till cancelled未注销前有效13个英语贸易术语详解(一)工厂交货( EXW) 本术语英文为"EX Works(…named place)"，即"工厂交货(……指定地点)"。

【金融保险】亚洲开发银行成员体附录亚洲开发银行成员体基里巴斯KIR 41 A$ 澳大利亚元韩国KOR 16 W*韩圆吉尔吉斯斯坦KGZ 55 SOM 索姆老挝LAO 17 KL/KN 基普卢森堡LUX 62 EUR 欧元马来西亚MAL 18 MYR/M$/RM 林吉特马尔代夫MLD 43 MRS/RF 罗非亚马绍尔群岛RMI 48 USD/US$ 美元密克罗尼西亚FSM 49 USD/US$ 美元蒙古MON 50 MNT 图格里克缅甸MYA 39 BK 基亚瑙鲁NAU 52 AUD/A$ 澳大利亚元尼泊尔NEP 19 NRS 尼泊尔卢比荷兰NET 20 EUR 欧元新西兰NZL 21 NZ$ 新西兰元挪威NOR 22 NKR/NOK 挪威克朗巴基斯坦PAK 23 PRS 巴基斯坦卢比帕劳PAL 63 USD/US$ 美元巴布亚新几内亚PNG 36 PK/K 基那菲律宾PHI 24 P 比索葡萄牙POR 60 EUR 欧元萨摩亚SAM 31 ST 塔拉新加坡SIN 25 SGD/S$ 新加坡元所罗门群岛SOL 40 SI$ 所罗门群岛元西班牙SPA 46 EUR 欧元斯里兰卡SRI 07 SRS 斯里兰卡卢比瑞典SWE 26 SEK/SKR 瑞典克朗瑞士SWI 32 SWF/CHF/SFR 瑞士法郎中国台北TAP 08 NTD/NT$/TWD 新台湾元注:以上代码、字首缩略词和名称所使用的资料截至1987年6月。

*表示计算至个位数，小数点以下四舍五入。

普通资金来源（OCR）I.前言普通资金来源公共部门贷款的贷款条件接近市场水平，通常提供给具有中等收入、已经达到较高经济发展水平的发展中成员体（DMCs）。

在普通资金来源公共部门贷款项目中，一些贷款产品已经取消（目前仍有贷款余额尚在偿还中），如下文所列。

目前，可供普通资金来源公共部门和私营部门借款人选择的贷款产品有：基于伦敦银行同业拆借利率（LIBOR）的贷款（LBL）以及本国货币贷款（LCL）。

审计工作底稿编制指引一货币资金一、会计记录概况ABC股份有限公司货币资金期初余额为234,742,779.90元，期末余额为193,142,300.46 元。

具体包括现金、银行存款、其他货币资金。

其中：(一）现金期初余额为8,047.33元，本期借方发生额16,022,423.09元，本期贷方发生额16,010,338.39元，期末余额为19,635.07元，客户设置了现金日记账。

(二）银行存款期初余额为195,684,732.17元，本期借方发生额1,601,584,883.87元，本期贷方发生额1,628,992,710.00元，期末余额为167,772,665.39元，共有8个银行存款账号，3张定期存单。

(三）其他货币资金期初余额为39,050,000.00元，本期借方发生额234,800,000.00元，本期贷方发生额248,500,000.00元，期末余额为25,350,000.00元。

上述各科目的详细数据见“货币资金明细表”（索引号ZA003)。

二、审计步骤第一步：获取如下资料：1、现金日记账、总账（或科目余额表）及现金科目的相关资料；2、银行存款日记账、总账（或科目余额表）、银行对账单、余额调节表、开户证实书或存单、质押合同及其他银行存款科目的相关资料；3、其他货币资金明细账、总账（或科目余额表）、对账单、余额调节表及其他货币资金的相关资料；第二步：获取或编制货币资金明细表并复核；第三步：分别对现金、银行存款、其他货币资金科目进行审计，具体审计步骤如下：(一）现金1、监盘库存现金；2、抽查大额库存现金收支。

(二）银行存款1、检查存单，并开立银行存单检查表；2、函证，并编制银行函证结果汇总表；3、取得并检查银行存款余额调节表，检查未达账项；4、浏览银行对帐单，寻找大额异常交易，并对大额异常交易进行检查；5、检查是否存在质押、冻结、对变现有限制、存在境外的款项、不符合现金及现金等价物条件的银行存款等；6、抽查大额银行存款收支的原始凭证；7、检查银行存款收支的截止是否正确。