信用证英语之关键英语词汇：against

一、信用证英语常用词句信用证种类——Kinds of L/C1. revocable L/C/irrevocable L/C 可撤销信用证/不可撤销信用证2.confirmed L/C/unconfirmed L/C 保兑信用证/不保兑信用证3.sight L/C/usance L/C 即期信用证/远期信用证4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C 可转让信用证/不可转让信用证5.divisible L/C/undivisible L/C 可分割信用证/不可分割信用证6.revolving L/C 循环信用证7.L/C with T/T reimbursement clause 带电汇条款信用证8.without recourse L/C/with recourse L/C 无追索权信用证/有追索权信用证9.documentary L/C/clean L/C 跟单信用证/光票信用证10.deferred payment L/C/anticipatory L/C 延付信用证/预支信用证11.back to back L/Creciprocal L/C 对背信用证/对开信用证12.traveller's L/C(or:circular L/C) 旅行信用证信用证有关各方名称——Names of Parties Concerned1. opener 开证人(1)applicant 开证人(申请开证人)(2)principal 开证人(委托开证人)(3)accountee 开证人(4)accreditor 开证人(委托开证人)(5)opener 开证人(6)for account of Messrs 付(某人)帐(7)at the request of Messrs 应(某人)请求(8)on behalf of Messrs 代表某人(9)by order of Messrs 奉(某人)之命(10)by order of and for account of Messrs 奉(某人)之命并付其帐户(11)at the request of and for account of Messrs 应(某人)得要求并付其帐户(12)in accordance with instruction received from accreditors 根据已收到得委托开证人得指示2.beneficiary 受益人(1)beneficiary 受益人(2)in favour of 以(某人)为受益人(3)in one's favour 以……为受益人(4)favouring yourselves 以你本人为受益人3.drawee 付款人(或称受票人，指汇票)(1)to drawn on (or :upon) 以(某人)为付款人(2)to value on 以(某人)为付款人(3)to issued on 以(某人)为付款人4.drawer 出票人5.advising bank 通知行(1)advising bank 通知行(2)the notifying bank 通知行(3)advised through…bank 通过……银行通知(4)advised by airmail/cable through…bank 通过……银行航空信/电通知6.opening bank 开证行(1)opening bank 开证行(2)issuing bank 开证行(3)establishing bank 开证行7.negotiation bank 议付行(1)negotiating bank 议付行(2)negotiation bank 议付行8.paying bank 付款行9.reimbursing bank 偿付行10.the confirming bank 保兑行Amount of the L/C 信用证金额 1. amount RMB￥… 金额：人民币2.up to an aggregate amount of Hongkong Dollars… 累计金额最高为港币……3.for a sum (or :sums) not exceeding a total of GBP… 总金额不得超过英镑……4.to the extent of HKD… 总金额为港币……5.for the amount of USD… 金额为美元……6.for an amount not exceeding total of JPY… 金额的总数不得超过……日元的限度The Stipulations for the shipping Documents 1. available against surrender of the following documents bearing our credit number and the full name and address of the opener 凭交出下列注名本证号码和开证人的全称及地址的单据付款2.drafts to be accompanied by the documents marked(×)below 汇票须随附下列注有(×)的单据3.accompanied against to documents hereinafter 随附下列单据4.accompanied by following documents 随附下列单据5.documents required 单据要求6.accompanied by the following documents marked(×)in duplicate 随附下列注有(×)的单据一式两份7.drafts are to be accompanied by… 汇票要随附(指单据)……Draft(Bill of Exchange)1.the kinds of drafts 汇票种类(1)available by drafts at sight 凭即期汇票付款(2)draft(s)to be drawn at 30 days sight 开立30天的期票(3)sight drafs 即期汇票(4)time drafts 远期汇票2.drawn clauses 出票条款(注：即出具汇票的法律依据)(1)all darfts drawn under this credit must contain the clause “Drafts drawn Under Bank of…credit No.…dated…” 本证项下开具的汇票须注明“本汇票系凭……银行……年……月……日第…号信用证下开具”的条款(2)drafts are to be drawn in duplicate to our order bearing the clause “Drawn u nder United Malayan Banking Corp.Bhd.Irrevocable Letter of Credit No.…dated July 12, 1978” 汇票一式两份，以我行为抬头，并注明“根据马来西亚联合银行1978年7月12日第……号不可撤销信用证项下开立”(3)draft(s)drawn under this credit to be marked：“Drawn under…Bank L/C No.……Dated (issuing date of credit)” 根据本证开出得汇票须注明“凭……银行……年……月……日(按开证日期)第……号不可撤销信用证项下开立”(4)drafts in duplicate at sight bearing the clauses“Drawn under…L/C No.…dated…” 即期汇票一式两份，注明“根据……银行信用证……号，日期……开具”(5)draft(s)so drawn must be in scribed with the number and date of this L/C 开具的汇票须注上本证的号码和日期(6)draft(s)bearing the clause：“Drawn under documentary credit No.…(shown above) of…Bank” 汇票注明“根据……银行跟单信用证……号(如上所示)项下开立”Invoice 1. signed commercial invoice 已签署的商业发票(in duplicate 一式两in triplicate 一式三份in quadruplicate 一式四份in quintuplicate 一式五份in sextuplicate 一式六份in septuplicate 一式七份in octuplicate 一式八份in nonuplicate 一式九份in decuplicate 一式十份)2.beneficiary's original signed commercial invoices at least in 8 copies issued in the name of the buyer indicating(showing/evidencing/specifying/declaration of)the merchandise, country of origin and any other relevant information. 以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票正本至少一式八份3.Signed attested invoice combined with certificate of origin and value in 6 copies as reuired for imports into Nigeria. 以签署的，连同产地证明和货物价值的，输入尼日利亚的联合发票一式六份4.beneficiary must certify on the invoice…have been sent to the accountee 受益人须在发票上证明，已将……寄交开证人5.4% discount should be deducted from total amount of the commercial invoice 商业发票的总金额须扣除4%折扣6.invoice must be showed: u nder A/P No.… date of expiry 19th Jan. 1981 发票须表明：根据第……号购买证，满期日为1981年1月19日7.documents in combined form are not acceptable 不接受联合单据bined invoice is not acceptable 不接受联合发票Bill of Loading——提单 1. full set shipping(company's)clean on board bill(s)of lading marked "Freight Prepaid" to order of shipper endorsed to … Bank, notifying buyers 全套装船(公司的)洁净已装船提单应注明“运费付讫”，作为以装船人指示为抬头、背书给……银行，通知买方2.bills of lading made out in negotiable form 作成可议付形式的提单3.clean shipped on board ocean bills of lading to order and endorsed in blank marked "Freight Prepaid" notify: importer(openers,accountee) 洁净已装船的提单空白抬头并空白背书，注明“运费付讫”，通知进口人(开证人)4.full set of clean “on board”bills of lading/cargo receipt made out to our order/to order and endorsed in blank notify buyers M/S … Co. calling for shipment from China to Hamburg marked “Freight prepaid” / “Freight Payable at Destination”全套洁净“已装船”提单/货运收据作成以我(行)为抬头/空白抬头，空白背书，通知买方……公司，要求货物字中国运往汉堡，注明“运费付讫”/“运费在目的港付”5.bills of lading issued in the name of… 提单以……为抬头6.bills of lading must be dated not before the date of this credit and not later than Aug. 15, 1977 提单日期不得早于本证的日期，也不得迟于1977年8月15日7.bill of lading marked notify: buyer,“Freight Prepaid”“Linerterms”“received for shipment” B/L not acceptable 提单注明通知买方，“运费预付”按“班轮条件”，“备运提单”不接受8.non-negotiable copy of bills of lading 不可议付的提单副本二、国际贸易单证英语词汇汇总国际贸易单证英语词汇汇总：分析证书certificate of analysis一致性证书cettificate of conformity质量证书certificate of quality测试报告test report产品性能报告product performance report产品规格型号报告product specification report工艺数据报告process data report首样测试报告first sample test report价格/销售目录price/sales catalogue参与方信息party information农产品加工厂证书mill certificate邮政收据post receipt重量证书weight certificate重量单weight list证书certificate价值与原产地综合证书combined certificate of value and origin移动声明movement certificate数量证书certificate of quantity质量数据报文quality data message查询query查询回复response to query订购单purchase order制造说明manufacturing instructions领料单stores requisition产品售价单invoicing data sheet包装说明packing instruction内部运输单internal transport order统计及其他管理用内部单证statistical and other administrative internal documents直接支付估价申请direct payment valuation request直接支付估价单direct payment valuation临时支付估价单provisional payment valuation支付估价单payment valuation数量估价单quantity valuation request数量估价申请quantity valuation request合同数量单contract bill of quantities-BOQ不标价投标数量单unpriced tender BOQ标价投标数量单priced tender BOQ询价单enquiry临时支付申请interim application for payment 支付协议agreement to pay意向书letter of intent订单order总订单blanket order现货订单sport order租赁单lease order紧急订单rush order修理单repair order分订单call off order寄售单consignment order样品订单sample order换货单swap order订购单变更请求purchase order change request 订购单回复purchase order response租用单hire order备件订单spare parts order交货说明delivery instructions交货计划表delivery schedule按时交货delivery just-in-time发货通知delivery release交货通知delivery note装箱单packing list发盘/报价offer/quotation报价申请request for quote合同contract订单确认acknowledgement of order形式发票proforma invoice部分发票partial invoice操作说明operating instructions名牌name/product plate交货说明请求request for delivery instructions订舱申请booking request装运说明shipping instructions托运人说明书(空运) shipper's letter of instructions(air)短途货运单cartage order(local transport)待运通知ready for despatch advice发运单despatch order发运通知despatch advice单证分发通知advice of distribution of document.商业发票commercial invoice贷记单credit note佣金单commission note借记单debit note更正发票corrected invoice合并发票consolidated invoice预付发票prepayment invoice租用发票hire invoice税务发票tax invoice自用发票self-billed invoice保兑发票delcredere invoice代理发票factored invoice租赁发票lease invoice寄售发票consignment invoice代理贷记单factored credit note银行转帐指示instructions for bank transfer银行汇票申请书application for banker's draft托收支付通知书collection payment advice跟单信用证支付通知书document.ry credit payment advice跟单信用证承兑通知书document.ry credit acceptance advice跟单信用证议付通知书document.ry credit negotiation advice银行担保申请书application for banker's guarantee银行担保banker's guarantee跟单信用证赔偿单document.ry credit letter of indemnity信用证预先通知书preadvice of a credit托收单collection order单证提交单document. presentation form付款单payment order扩展付款单extended payment order多重付款单multiple payment order贷记通知书credit advice扩展贷记通知书extended credit advice借记通知书debit advice借记撤消reversal of debit贷记撤消reversal of credit跟单信用证申请书document.ry credit application跟单信用证document.ry credit跟单信用证通知书document.ry credit notification跟单信用证转让通知document.ry credit transfer advice跟单信用证更改通知书document.ry credit amendment notification 跟单信用证更改单document.ry credit amendment汇款通知remittance advice银行汇票banker's draft汇票bill of exchange本票promissory note帐户财务报表financial statement of account帐户报表报文statement of account message保险赁证insurance certificate保险单insurance policy保险申报单(明细表) insurance declaration sheet (bordereau)保险人发票insurer's invoice承保单cover note货运说明forwarding instructions货运代理给进口代理的通知forwarder's advice to import agent货运代理给出口商的通知forwarder's advice to exporter货运代理发票forwarder's invoice货运代理收据证明forwarder's certificate of receipt托运单shipping note货运代理人仓库收据forwarder's warehouse receipt货物收据goods receipt港口费用单port charges document.入库单warehouse warrant提货单delivery order装卸单handling order通行证gate pass运单waybill通用(多用)运输单证universal (multipurpose) transport document.承运人货物收据goods receipt, carriage全程运单house waybill主提单master bill of lading提单bill of lading正本提单bill of lading original副本提单bill of lading copy空集装箱提单empty container bill油轮提单tanker bill of lading海运单sea waybill内河提单inland waterway bill of lading不可转让的海运单证(通用) non-negotiable maritime transport document.nbsp(generic)大副据mate's receipt全程提单house bill of lading无提单提货保函letter of indemnity for non-surrender of bill of lading货运代理人提单forwarder's bill of lading铁路托运单(通用条款) rail consignment note (generic term)陆运单road list-SMGS押运正式确认escort official recognition分段计费单证recharging document.公路托运单road cosignment note空运单air waybill主空运单master air waybill分空运单substitute air waybill出国人员物品申报crew's effects declaration乘客名单passenger list铁路运输交货通知delivery notice(rail transport)邮递包裹投递单despatch note (post parcels)多式联运单证(通用) multimodal/combined transport document.nbsp(generic) 直达提单through bill of lading货运代理人运输证书forwarder's certificate of transport联运单证(通用) combined transport document.nbsp(generic)多式联运单证(通用) multimodal transport document.nbsp(generic)多式联运提单combined transport bill of lading/multimodal bill of lading订舱确认booking confirmation要求交货通知calling foward notice运费发票freight invoice货物到达通知arrival notice(goods)无法交货的通知notice of circumstances preventing delivery (goods)无法运货通知notice of circumstances preventing transport (goods)交货通知delivery notice (goods)载货清单cargo manifest载货运费清单freight manifest公路运输货物清单bordereau集装箱载货清单container manifest (unit packing list)铁路费用单charges note托收通知advice of collection船舶安全证书safety of ship certificate无线电台安全证书safety of radio certificate设备安全证书safety of equipment certificate油污民事责任书civil liability for oil certificate载重线证书loadline document.免于除鼠证书derat document.航海健康证书maritime declaration of health船舶登记证书certificate of registry船用物品申报单ship's stores declaration出口许可证申请表export licence, application出口许可证export licence出口结汇核销单exchange control declaration, exprotT出口单证( 海关转运报关单)(欧共体用) despatch note model T T1出口单证(内部转运报关单)(欧共体用) despatch note model T1 T2出口单证(原产地证明书) despatch note model T2T5管理单证(退运单证)(欧共体用) control document.nbspT5铁路运输退运单re-sending consigment noteT2L出口单证(原产地证明书)(欧共体用) despatch note model T2L 出口货物报关单goods declaration for exportation离港货物报关单cargo declaration(departure)货物监管证书申请表application for goods control certificate货物监管证书申请表goods control certificate植物检疫申请表application for phytosanitary certificate植物检疫证书phytosanitary certificate卫生检疫证书sanitary certificate动物检疫证书veterinary certifieate商品检验申请表application for inspection certificate商品检验证书inspection certificate原产地证书申请表certificate of origin, application for原产地证书certificate of origin原产地申明declaration of origin地区名称证书regional appellation certificate优惠原产地证书preference certificate of origin普惠制原产地证书certificate of origin form GSP领事发票cosular invoice危险货物申报单dangerous goods declaration出口统计报表statistical doucument, export国际贸易统计申报单intrastat declaration交货核对证明delivery verification certificate进口许可证申请表import licence, application for进口许可证import licence无商业细节的报关单customs declaration without commercial detail有商业和项目细节的报关单customs declaration with commercial and item detail无项目细节的报关单customs declaration without item detail有关单证related document.海关收据receipt (Customs)调汇申请application for exchange allocation调汇许可foreign exchange permit进口外汇管理申报exchange control declaration (import)进口货物报关单goods declaration for importation内销货物报关单goods declaration for home use海关即刻放行报关单customs immediate release declaration海关放行通知customs delivery note到港货物报关单cargo declaration (arrival)货物价值申报清单value declaration海关发票customs invoice邮包报关单customs declaration (post parcels)增值税申报单tax declaration (value added tax)普通税申报单tax declaration (general)催税单tax demand禁运货物许可证embargo permit海关转运货物报关单goods declaration for customs transitTIF国际铁路运输报关单TIF formTIR国际公路运输报关单TIR carnet欧共体海关转运报关单EC carnetEUR1欧共体原产地证书EUR 1 certificate of origin暂准进口海关文件ATA carnet欧共体统一单证single administrative document.海关一般回复general response (Customs)海关公文回复document.nbspresponse (Customs)海关误差回复error response (Customs)海关一揽子回复package response (Customs)海关计税/确认回复tax calculation /confirmation response (Customs) 配额预分配证书quota prior allocation certificate最终使用授权书end use authorization政府合同government contract进口统计报表statistical document. import跟单信用证开证申请书application for document.ry credit先前海关文件/报文previous Customs document.message三、跟单英语：验货常用语跟单英语：验货常用语成品检验Checking of finished products检验，检查inspection, check商检commodity inspection领面松wrinkles at top collar领面紧top collar appears tight领面起泡crumples at top collar领外口松collar edge appears loose领外口紧collar edge appears tight底领伸出collar band is longer than collar底领缩进collar band is shorter than collar底领里起皱wrinkles at collar band facing底领外露collar band lean out of collar倘领偏斜collar deviates from front center line 领窝不平creases below neckline后领窝起涌bunches below back neckline驳头起皱wrinkles at top lapel驳头反翘top lapel appears tight驳头外口松lapel edge appears loose驳头外口紧lapel edge appears tight驳口不直lapel roll line is uneven串口不直gorge line is uneven领卡脖tight neckline领离脖collar stand away from neck小肩起皱puckers at shoulders塌肩wrinkles at shoulder袖隆起皱creases at underarm袖隆缝起皱puckers at underarm seam塌胸lack of fullness at chest省尖起泡crumples at dart point拉链起皱wrinkles at zip fly止口不直front edge is uneven止口缩角front edge is out of square止口反翘front edge is upturned止口反吐facing leans out of front edge止口豁split at front edge止口下部搭叠过多crossing at front edge底边起皱wrinkles at hem后身起吊back of coat rides up背衩豁开split at back vent背衩搭叠过多crossing at back vent绗棉起皱puckers at quilting絮棉不均padded cotton is uneven边缘缺棉empty hem绱袖不圆顺diagonal wrinkles at sleeve cap袖子偏前sleeve leans to front袖子偏后sleeve leans to back前袖缝外翻inseam leans to front袖口起皱wrinkles at sleeve opening袖里拧diagonal wrinkles at sleeve lining袋盖反翘top flap appears tight 袋盖反吐flap lining leans out of edge袋盖不直flap edge is uneven袋口角起皱creases on two ends of pocket mouth袋口裂split at pocket mouth腰头探出end of waistband is uneven腰缝起皱wrinkles at waistband facing里襟里起皱creases at right fly夹裆tight crotch短裆short seat后裆下垂slack seat前浪不平wrinkles at front rise裆缝断线bursting of crotch seam裤脚前后two legs are uneven脚口不齐leg opening is uneven吊脚pulling at outseam or inseam烫迹线外撇crease line leans to outside烫迹线内撇crease line leans to inside腰缝下口涌bunches below waistline seam裙裥豁开split at lower part of skirt裙身吊split hem line rides up裙浪不匀skirt flare is uneven线路偏移stitch seam leans out line双轨接线stitch seam is uneven跳针skipping尺码不符off size缝制不良stitching quality is not good洗水不良washing quality is not good熨烫不良pressing quality is not good极光iron-shine水渍water stain锈迹rust污渍spot色差color shade, off shade, color deviation褪色fading, fugitive color线头thread residue毛头raw edge leans out of seam绣花不良embroidery design out line is uncovered四、进出口实用英语汇总单证英语：进出口实用英语汇总1. 通知对方以开立信用证As you have confirmed theorder, we have arranged with the Bank of China to open an L/C in your favor for the amount of US $150,000 in accordance with the trade terms stipulated.2. 通知对方已寄出信用证According to your request for opening L/C, we are pleased to inform you that we have airmailed today through the Bank of China an irrevocable L/C for $200,000 in favor of the New York Trading Co., Inc. on the following terms and conditions.3. 通知对方已开立并寄出信用证We hasten to inform you that we have today been advised by the Bank of China of the establishment of an L/C in your favor to the amount of $100,000 available on or before April 30, 2001.We believe it will be in your hands within this week.4. 通知对方外国银行开立信用证By order and for your account we have made fax instructions to our Los Angeles branch to establish an L/C in favor of the Pacific Trading Co., Inc., Los Angeles to the amount of US$50,000.5. 通知对方已收到信用证Thank you very much for your L/C covering your order No.100.The goods you have ordered are being prepared for shipment.As soon as the shipment has been executed, you will be advised by fax and our letter will follow with the shipping documents.来源：6. 通知信用证的开立与有效期限We have instructed the Bank of China to open an irrevocable letter of credit for US$35,000. This will be advised by the bankers' correspondents, Beijing City Commercial Bank. They will accept your draft on them at 30 days after sight for the amount of your invoices.The credit id valid until September 30.7. 通知对方已开立信用证，并支付汇票We have asked the Bank of China here to open a credit for US$50,000 in your favor and this will remain in force until March 31, 2001.The bank will honor your draft at sight for the amount of your invoice drawn under the L/C.8. 督促对方开立信用证In order to execute your order No.205, please urgently open an irrevocable L/C for the amount of US$100,000 in our favor, available until April 30.As the shipping time is near, we ask you to instruct your bankers to open it so that we can receive it within this week.9. 督促对方确认订单并开立信用证We are pleased to confirm your fax order today and inform you that your order No. 100 is now ready for shipment per M/S Pacific leaving Jilong around June 10.Therefore we are anxious to receive your advice of L/C against this order.10. 要求提早开立信用证We need a period of three months for production in order to execute this order and request your immediately arrangement for opening an L/C two months before the time of shipment. 11. 督促迟迟未寄发的信用证The letter of credit covering your order No. 500 has not yet reached us in spite of our repeated requests.We have been working on the manufacturers to execute your order at higher prices.Therefore we request you open an L/C urgently so that we can make the shipment stipulated.12. 收到信用证后，立刻装运货物The goods of your order are being manufactured in time for the shipping date requested.You inform us that you will open an irrevocable L/C, valid until August 31 and we as k you to send it promptly.Immediately on arrival of the L/C we will pack and ship the goods urgently as requested.来源：13. 通知准备装运，并督促尽早开立信用证We are pleased to confirm your order for electric typewriters amounting to US$100,000.As requested, we are preparing to make shipment by the end of October and would request you open an irrevocable L/C in our favor as soon as possible, valid until November 20.14. 要求修改信用证的付款条件According to the L/C we received, the payment is to be made at 120 d/s.But we want it to be made at sight.This has been agreed to by you and expressly mentioned in your order sheet.Therefore please amend it as stated.15. 因分批装运而必须修改信用证We have just received your advice that you cannot carry out the complete shipment covering our order for sundries at one sailing.Therefore we have instructed our bankers to amend the L/C so that partial shipments may be allowed.来16. 因工厂罢工，要求延长信用证期限We are afraid the L/C may expire before shipment because of the strike in our factory.Therefore please explain our situation to your customers and try to get their consent to extend the L/C to August 31.17. 要求修改信用证的计价方法Your order has been accepted on FOB basis.Your L/C is described as C&F basis and some differences will be made between the invoice amount and the amount of you require.Therefore please amend the price of your L/C to FOB basis.18. 由于船位不足，请求延长信用证的期限In spite of our effort, we find it impossible to secure space for the shipment owing to the unusual shortage of shipping space.Please allow us to request that you extend your L/C to April 10.19. 答应延长信用证的期限As requested in your letter of April 10, we have instructed our bankers to extend the L/C No. 1025 up to and including October 31.Therefore you will receive the extension advice by this weekend.五、常用服饰英语跟单英语：常用服饰英语textilenatural fabric 天然纤维artificial fibre 人造纤维synthetic fibre 合成纤维chemical fibre 化学纤维synthetic fabric 混合纤维cotton棉silk丝wool羊毛linen麻hemp大麻flax亚麻ramie苎麻rayon人造丝nylon尼龙textile fabric织物针织品braided fabric 纺织物calico白布cutton cloth 棉布linen cloth亚麻布satin缎子dress女服tailored suit 女式西服trousseau嫁妆blouse紧身衣衫nightdress女睡衣nightgown女睡衣skirt裙子split skirt裙裤divided skirt 裙裤围裙petticoat衬裙stays束腰girdle腰带headdress头饰turban穆斯林的头巾hair net发网brush发刷cravat领巾neckerchief 领巾scarf围巾shawl披肩muff暖手筒handkerchief 手帕glove手套wrist watch 手表handbag手提包earring耳环necklace项链pendant项饰ring戒指lipstick口红perfume香水cap便帽hat礼帽swimming cap 泳帽hood风帽hatbox帽盒mantle斗篷clothing[总称]衣服clothes服装cheong-sam旗袍garment外衣everyday clothes 便服coat外套housecoat家常服vest汗衫T-shirtT恤衫T-shirt圆领汗衫waistcoat背心underwear内衣裤shorts短裤pants短裤pants裤子trousers[复]裤子belt腰带牛仔裤shoe鞋slipper拖鞋moccasin 软拖鞋sandal凉鞋lace鞋带boot靴子stocking 长统袜sock短袜V-neckV型领lapel翻领tie领带bow tie 蝶形领带ascot宽领带tie pin领带夹belt腰带button纽扣六、男装名词集锦跟单英语之男装名词集锦西装Western-styleclothes/tailoredsuit/suit男装men’swear;men’ssuit男童装boy’sclothes西装上衣uppergarment;jacket/topcoat/blouse/blouson 中西式上衣Chineseandwesternstyleblouse中山装上衣Zhongshancoat/Chinesestylejacket/Sun-Yat-Senstylejacket 男式短上衣mannishjacket男便装上衣sackcoat男紧身上衣doublet短西装上衣minisuit轻便型上衣/运动上衣sportscoat运动短上衣stadiumjumper双排扣短上衣spencercroise(法)V领套头上衣pullenV(法)风帽上衣hoodjacket;anorak套头宽上衣pullblouson宽大短上衣talma紧身短上衣tunic/coatee超短上衣minicoat春秋衫springandautumncoat罩衫smock/blouse茄克衫jacket/blouson衬衫shirt/blouse男衬衫shirt/chemise(法)男用外衬衫liquette(法)美式男用衬衫chemiseAmerican(法)礼服衬衫dressshirt休闲衬衫leisureshirt牛仔衬衫cowboyshirt套头衬衫pullovershirt背心/马甲vest/waistcoat礼服背心dress/eveningvest西服背心waistcoat/vest/weskit户外背心outervest运动背心sport/gymvest牛仔背心cowboyvest单襟背心single-breastedvest两扣背心two-buttonwaistcoat紧身背心doublet/weskit长裤trousers/pants/slacks/pegs/pantalon(法)bags(英口语)西装长裤trousers 英式长裤Britishtrousers高尔夫长裤golfjupon礼服裤dressslacks//courtbreeches礼服条纹裤stripedtrousers直筒裤straighttrousers;stem-pipepants;cigarettepants;straight-legslacks 牛仔裤jeans西装短裤shorts沙滩短裤beachshorts运动短裤trunks;sportsshorts;gymshorts拳击短裤boxershorts/trunks冲浪短裤jams;surfer’sshorts散步短裤walkingshorts宽松短裤baggys男套装men’ssuit;tailleurmasculin(法)男式长服lounge/businesssuit西装式套装tailoredsuit正统男西装classicsuit普通西装lounge/sacksuit古典西装classicmodelsuit意大利欧式西装Italiancontinentalsuit英式西装British-stylesuit日常套装afternoonsuit简便套装easy/casual/leisuresuit;leisuresuit;运动套装sweat/joggingsuit;gymoutfit登山服mountaineeringsuit 滑雪服skisuit户外活动套装blazersuit男海滩装cabanaset燕尾服swallow-tailedcoat;swallowtail;eveningdress内裤pants/underpants;underdrawers三角裤briefs;shortpants;undershorts七、外贸单证英语词汇缩写集锦外贸单证英语词汇缩写集锦cu.ft.;cb.ft. cubic foot 立方英尺cur.;curt. current(this month) 本月cur. currency 币制cu.yd.;cb.yd. cubic yard 立方码C.W.O. cash with order 订货时付款c.w.t.;cwt. hundredweight 英担(122磅)CY Container Yard 集装箱堆场d. denarii(L),panny or pence 便士D/A Document against Acceptance 承兑交单d/a days after acceptance 承兑后若干天(交款)D.D.;D/D Demand draft 即期汇票Delivered at docks 码头交货D/d documentary draft 跟单汇票Dec. December 十二月deld. delivered 交付dept. department 部;股;处destn. destination 目的港;目的地D/f dead freight 空舱费drt. draft 汇票diam. diameter 直径diff. difference 差额;差异dis.;disc't discount 贴现;折扣;贴现息dis.;Dolls. dollars 元Dmge. Damage 损坏destn. destination 目的港;目的地D/N debit note 久款帐单doc. document 单据doc.att. document attached 附单据;附证件dols.;dolls. dollars 元D/P document against payment 付款交单doz. dozen 打d.p. direct port 直达港口d/s;d.s.;days.st. days after sight 见票后若干天付款ds.;d's days 日dto.;do ditto 同上;同前d.t. delivery time 交货时间dup.;dupl.;duplte. duplicate 誊本;第二份;两份D.W.T. dead weight tonnage 载重吨D/Y delivery 交付;交货dz.;doz. dozen 打ea. each 每E.C. Exempli causa(for example) 例如E/D Export Declaration 出口申报单E.E. errors excepted 错误当查;错误当改E.E.C. European Economic Community 欧洲共同体e.g.;ex.g. Exempli gratia(L.)=for example 例如end. endorsed;endorsement 背书encl.;enc. ecnlosure 附件E.&O.E. errors and omissions excepted 错漏当查;错漏当改E.O.M. end of month 月末E.O.S. end of season 季末eq. equivalent 等值的,等量的e.q.m. equal quantity monthly 每月相等的数量Et.seq. Et sequentia(and other things) 及以下所棕述的Et.al. Et.alibi(and elsewhere) 等等e.t.a.;eta;ETA estimated(expected)time of arrival 预计到时间etc. et cetera(L.)=and others 等等ETCL;etcl expected time of commencement of loading 预计开装时间etd;ETD estimated(expected)time of departure 预计离港时间ETDEL expected time of delivery 预计交货时间ETFD expected time of finishing discharging 预计卸完时间ETFL expected time of finishing loading 预计装完时间ex per or out of 搭乘ex. excluding 除外;example 例子;样本Exch. exchange,兑换;汇兑Excl. exclusive or excluding 除外ex.int. ex interest 无利息exp. export 出口Exs. expenses 费用Ext. extra 特别的;额外的F degree Fahrenheit 华氏度数F.A. free alongside(ship) (船)边交货f/a/a;F.A.A. free from all average 分损不赔(保险用语)f.a.c. fast as can 尽快f.a.q.;E.A.Q. fair average quality 大路货;中等品质f.a.s.;F.A.S. free alongside ship 船边交货价F.B. freight bill 运费单。

外贸英语口语:信用证专业英语词汇开证申请人:Opener信用证上的进口人||买方:Accredited buyer||Accredited holder||Accredited importer 开证行:Opening bank||Issuing bank受益人:beneficiary受领信用的人:accreditee受领信用证的人:addressee受雇人:user通知银行||联系银行:Notifying bank||Advising bank||Transmitting bank购买银行||议付行:Negotiating bank||Purchaser||Negotiating party善意持票人:Bona fide holder受票人::Drawee接受银行||承兑银行:Accepting bank保兑银行:Confirming bank无担保信用证||不跟单信用证:clean letter of credit押汇信用证||跟单信用证:documentary letter of credit确认信用证||保兑信用证:confirmed letter of credit不确认信用证||不保兑信用证:unconfirmed letter of credit不可撤消信用证:irrevocable letter of credit可撤消信用证:revocable letter of credit保兑不可撤消信用证:irrevocable and confirmed credit不保兑、不可撤消信用证:irrevocable and unconfirmed credit不保兑、可撤消信用证:revocable and unconfirmed credit循环信用证:circular letter of credit||revolving credit特定信用证:restricted letter of credit旅行信用证:traveller's letter of credit商业信用证:commercial letter of credit无条件信用证:"general credit委托购买信用证:L/A letter of credit特定授权信用证:S/A letter of credit有条件转让信用证:ESCROW letter of credit背对背信用证:back-to-back letter of credit交互计算信用证:swing clause letter of credit开出计算信用证:open account letter of credit可转让信用证:assignable L/C有权追索信用证:with recourse L/C无权追索信用证:without recourse L/C银行信用证:banker's credit||bank credit前借信用证:packing credit原始信用证:original credit开立信用证:"to open a credit在银行裁决信用证:to arrange a credit with a bank以电报开出信用证:to cable a credit开出信用证:to issue a credit修改信用证:to amend a credit将信用证有效期延长:to extend a credit增加信用证金额:to increase a credit请求开立信用证:to take out a credit收回信用证||撤回信用证:to revoke a credit信用证例文我们很高兴得知贵公司早于5月5日向旧金山美国银行开出信用证。

有关信用证词汇中英对照信用证是一种银行开立的有条件的承诺付款的书面文件。

接下来为大家整理了有关信用证词汇中英对照，希望对你有帮助哦!beneficiary 受益人guarantor 保证人Exporter's Bank 出口方银行Importer's Bank 进口方银行Seller's Bank 卖方银行Buyer's Bank 买方银行Paying Bank 付款行，汇入行Remitting Bank 汇出行Opening Bank 开证行Issuing Bank 开证行Advising Bank 通知行Notifying Bank 通知行Negotiating Bank 议付行Drawee Bank 付款行Confirming Bank 保兑行Presenting Bank 提示行Transmitting Bank 转递行Accepting Bank 承兑行Additional Words and Phrasespay bearer 付给某人bearer 来人payer 付款人consignee 受托人consignor 委托人drawer 出票人principal 委托人drawee 付款人consingnee 受托人truster 信托人acceptor 承兑人trustee 被信托人endorser 背书人discount 贴现endorsee 被背书人endorse 背书holder 持票人endorsement 背书bailee 受托人，代保管人payment against documents 凭单付款Untransferable L/C 不可转让信用证Revolving L/C 循环信用证Reciprocal L/C 对开信用证Back to Back L/C 背对背信用证Countervailing credit (俗称)子证Overriding credit 母证Banker's Acceptance L/C 银行承兑信用证Trade Acceptance L/C 商业承兑信用证Red Clause L/C 红条款信用证Anticipatory L/C 预支信用证Credit payable by a trader 商业付款信用证Credit payable by a bank 银行付款信用证usance credit payment at sight 假远期信用证Uniform Customs and Practice for Documentary Credits 跟单信用证统一惯例I.C.C. Publication No.400 第400号出版物Credit with T/T Reimbursement Clause 带有电报索汇条款的信用证method of reimbursement 索汇方法without recourse 不受追索Opening Bank' Name & Signature 开证行名称及签字payment against documents through collection 凭单托收付款payment by acceptance 承兑付款payment by bill 凭汇票付款Letter of Guarantee (L/G) 保证书Bank Guarantee 银行保函Contract Guarantee 合约保函Payment Guarantee 付款保证书Repayment Guarantee 还款保证书Import Guarantee 进口保证书Tender/Bid Guarantee 投标保证书Performance Guarantee 履约保证书Retention Money Guarantee 保留金保证书Documents of title to the goods 物权凭证Authority to Purchase (A/P) 委托购买证Letter of Indication 印鉴核对卡Letter of Hypothecation 质押书General Letter of Hypothecation 总质押书。

信用证常用术语信用证常用术语We insist on a letter of credit.我们坚持用信用证方式付款。

As I've said, we require payment by L/C.我已经说过了，我们要求以信用证付款。

We still intend to use letter of credit as the term of payment.我们仍然想用信用证付款方式。

We always require L/C for our exports.我们出口一向要求以信用证付款。

L/C at sight is normal for our exports to France.我们向法国出口一般使用即期信用证付款。

We pay by L/C for our imports.进口我们也采用信用证汇款。

Our terms of payment is confirmed and irrevocable letter of credit.我们的付款条件是保兑的不可撤消的信用证。

You must be aware that an irrevocable L/C gives the exporter the additional protection of banker's guarantee.你必须意识到不可撤消信用证为出口商提供了银行担保。

Is the wording of "confirmed" necessary for the letter of credit?信用证上还用写明“保兑”字样吗？For payment we require 100% value, irrevocable L/C in our favour with partial shipment allowed clause available by draft at sight.我们要求用不可撤消的、允许分批装运、金额为全部货款、并以我方为抬头人的信用证，凭即期汇票支付。

国际业务常用英语词汇跟单结算及国际保函信用证Documentary credit 跟单信用证Back to back credit 背对背信用证Transferable credit 可转让信用证Un-transferable credit 不可转让信用证Red clause credit 红条款信用证Revolving credit 循环信用证Standby letter of credit 备用信用证Negotiation credit 议付信用证Acceptance credit 承兑信用证Payment credit 付款信用证Irrevocable credit 不可撤销信用证Payment credit 付款信用证Deferred payment credit 延期付款信用证Confirmed credit 保兑信用证Usance credit payable at sight 假远期信用证Commercial contract 商务合同Importer 进口商Exporter 出口商Applicant 申请人Beneficiary 受益人Opening bank/issuing bank 开证行Advising bank 通知行Reimbursing bank 偿付行Presenting bank 交单行Confirming bank 保兑行Negotiating bank 议付行Accepting bank 承兑行Drawee bank 付款行Transferring bank 转让行Nominated bank 被指定银行Expiry date and place 有效日期和地点Freely negotiable 自由议付Restricted negotiable 限制议付Cumulative 可累计Non-cumulative 不可累计Deferred payment 延期付款Discounting 贴现Acceptance 承兑Negotiation 议付Discrepancies 不符点Presentation date 交单日期Period for presentation of documents 交单期限托收Collection 托收Collecting bank代收行Remitting bank 托收行Principal 委托人Drawee 付款人Clean collection 光票托收Documentary collection 跟单托收Outward collection 出口托收Collection instruction 托收指示Collection order 托收指令Inward collection 进口代收Financial documents 金融单据Commercial documents 商业单据Documents against acceptance (D/A) 承兑交单Documents against payment (D/P) 付款交单Documents against payment at sight (D/P at sight) 即期付款交单Documents against payment of usance bill 远期付款交单Terms and conditions of collection 托收条款单据Commercial invoice 商业发票Customs invoice 海关发票Consular 领事发票Pro forma invoice 形式发票Insurance policy 保险单Transport documents 运输单据Bill of exchange/draft 汇票Usance bill 远期汇票Packing list 装箱单Weight list 重量单Quantity certificate 数量单Certificate of origin 原产地证明Certificate of quality 品质证明书Bill of lading 提单Blank back bill of lading/short form bill of lading 背面空白/简式提单Charter party bill of lading 租船提单Combined transport bill of lading 多式联运提单Container bill of lading 集装箱提单Airway bill 空运单Postal receipt 邮包收据Cargo receipt 货物收据其它Banking charges 银行费用Presentation of documents 提示单据Reimbursement/claim instructions 索汇路线Payment 付款Advice of payment 付款通知Acceptance 承兑Advice of acceptance 承兑通知Endorsement 背书Blank endorsed 空白背书Carrier 承运人Consignee 收货人Chamber of commerce 商会Shipping mark 唛头Shipment date 装运日Discrepancy 不符点Freight charge 运费Freight payable at destination 运费预付至Correspondent bank 代理行Partial shipment 分批装运Transshipment 转运Port of loading 装货港Port of discharge 卸货港Price terms 价格条款Release documents against payment 付款赎单Release documents against acceptance 承兑赎单EXW(ex works) 工厂交货价FCA( free carrier) 货交承运人价FAS(free alongside ship) 装运港船边交货价FOB(free on board) 装运港船上交货价CFR(cost and freight) 成本加运费价CIF(cost, insurance and freight) 成本、保险费加运费价CPT(carriage paid to) 运费付至……价CIP(carriage and insurance paid to) 运费、保险费付至……价DAF(delivered at frontier) 边境交货价DES( delivered ex ship) 目的港船上交货价DEQ(delivered ex quay) 目的港码头交货价DDU(delivered duty unpaid) 未完税交货价DDP(delivered duty paid) 完税交货价保函Guarantee 保函Tender guarantee/bid bond guarantee 投标保函Performance guarantee 履约保函Advance payment guarantee 预付款保函Warranty guarantee 质量保函Retention money guarantee 留滞金保函Payment guarantee 付款保函Financial standby letter of credit 融资备用信用证Counter guarantee 反担保函Principal 被担保人Guarantor 担保人Written statement 书面声明Multiple drawing 多次索赔Claims under a bank guarantee 保函的索赔Place of jurisdiction 司法管辖地Commission on bond 保函佣金外汇资金Remittance; funds transfer汇款Outward remittance 汇出汇款Inward remittance 汇入汇款Telegraphic communications 电讯方式TELEX 电传CABLE,TELEGRAM 电报Draft票汇Mail transfer信汇Remitter汇款申请人Payee or Beneficiary收款人Remitting bank汇出行Receiving/Paying bank汇入/解付行Customer transfer客户汇款General financial institution transfer银行间汇款Sender's correspondent 帐户行Intermediary bank中间行Drawee bank 汇票付款行Issue of draft 汇票的签发Reimbursement of drafts 汇票的索偿Clearing 清算Trade date 交易日Reference date 参考日Value date起息日Maturity date/Expiry date到期日Basis point基点Buyer’s market买方市场Purchase and sale of foreign exchange 结售汇Foreign exchange surrender结汇Spot即期Forward远期Current account 经常项目Current account convertibility 经常项目可兑换Managed floating exchange rate有管理的浮动汇率Pegged exchange rate钉住汇率Real effective exchange rate实际有效汇率Position头寸Term structure期限结构Capital account资本项目Interest-bearing asset生息资产Foreign direct investment外国直接投资CHIPS (Clearing House Inter-bank Payment System）同业支付清算系统SWIFT (Society for Worldwide International Financial Telecommunication）环球银行间金融电信协会Opening price开盘价Closing price收盘价Bid price 买入价Offer price 卖出价Extension展期Fixed exchange rate固定汇率Floating exchange rate 浮动汇率Premium升水Discount贴水Financial derivative instruments金融衍生工具Futures期货Option期权Option trading 期权的交易Swap掉期In the Money 溢价期权At the Money 平价期权Out of the Money 折价期权Put option看跌期权Call option 看涨期权Long (buyer) 买方Short (seller) 卖方Position买卖角色Long call买入看涨期权Short call卖出看涨期权Long put买入看跌期权Short put卖出看跌期权Out-Of-Money不执行（期权）Interest rate lap利率上限Interest rate floor利率下限Relative value相对价值Pay swap支付互换Option contract期权合约American style option美式期权European style option欧式期权The strike price/the exercise price执行价格Option premium/option price期权费Structured derivatives结构化衍生工具Hedge对冲Dual currency deposit 双币存款USD/CNY linked deposit 美元/人民币挂钩产品Interest rate derivatives 利率衍生产品Interest rate option利率期权Structured interest rate products 结构性利率产品To hedge currency exposures 对冲货币敞口Speculate 投机Yield enhancement products 增值产品Interest basis 计息方式Principal amount 本金Principal guaranteed 本金担保Principal guaranteed deposit 本金担保存款Spot reference 即期参考汇率Short-term view products 短期产品Hedge against套期保值Exchange-rate regime 汇率机制Deposit account 定期存款账户Cheque account 支票账户Clearing bank 清算银行Foreign currency (exchange) reserve 外汇储备Devaluation货币贬值Revaluation货币升值International balance of payment国际收支Cross rate/Arbitrage rate套汇汇率Foreign exchange fluctuation外汇波动信贷基本词汇（包括会计）Accounting convention 会计惯例Accounting for acquisitions 购并的会计处理Accounting for debtors 应收账款核算Accounting for depreciation 折旧核算Accounting for foreign currencies 外汇核算Accounting for goodwill 商誉核算Accounting for stocks 存货核算Accounting policies 会计政策Accounting standards 会计准则Accruals concept 权责发生原则Achieving credit control 实现信用控制Acid test ratio 酸性测试比率Actual cash flow 实际现金流量Adjusting company profits 企业利润调整Advance payment guarantee 提前偿还保金Adverse trading 不利交易Advertising budget 广告预算Advising bank 通告银行Age analysis 账龄分析Aged debtors analysis 逾期账款分析Aged debtors’report 逾期应收款报告Aged debtors’exception report 逾期应收款的特殊报告All—monies clause 全额支付条款Amortization 摊销Analytical questionnaire 调查表分析Analytical skills 分析技巧Analyzing financial risk 财务风险分析Analyzing financial statements 财务报表分析Analyzing liquidity 流动性分析Analyzing profitability 盈利能力分析Analyzing working capital 营运资本分析Annual expenditure 年度支出Anticipating future income 预估未来收入Areas of financial ratios 财务比率分析的对象Articles of incorporation 合并条款Asian crisis 亚洲(金融)危机Assessing companies 企业评估Assessing country risk 国家风险评估Assessing credit risks 信用风险评估Assessing strategic power 战略地位评估Assessment of banks 银行的评估Asset conversion lending 资产转换贷款Asset protection lending 资产担保贷款Asset sale 资产出售Asset turnover 资产周转率Assets 资产Association of British Factors and Discounters 英国代理人与贴现商协会Auditor's report 审计报告Aval 物权担保Bad debt 坏账Bad debt level 坏账等级Bad debt risk 坏账风险Bad debts performance 坏账发生情况Bad loans 坏账Balance sheet 资产负债表Balance sheet structure 资产负债表结构Bank credit 银行信贷Bank failures 银行破产Bank loans．availability 银行贷款的可获得性Bank status reports 银行状况报告Bankruptcy 破产Bankruptcy code 破产法Bankruptcy petition 破产申请书Basle agreement 塞尔协议Basle Agreement 《巴塞尔协议》Behavioral scoring 行为评分Bill of exchange 汇票Bill of lading 提单BIS (Bank for International Settlements) 国际清算银行BIS agreement 国际清算银行协定Blue chip 蓝筹股Bonds 债券Book receivables 账面应收账款Borrowing money 借人资金Borrowing proposition 借款申请Breakthrough products 创新产品Budgets 预算Building company profiles 勾画企业轮廓Business development loan 商业开发贷款Business failure 破产Business plan 经营计划Business risk 经营风险Buyer credits 买方信贷Buyer power 购买方力量Buyer risks 买方风险CAMPARI 优质贷款原则Canons of lending 贷款原则Capital adequacy 资本充足性Capital adequacy rules 资本充足性原则Capital commitments 资本承付款项Capital expenditure (Capex) 资本支出Capital funding 资本融资Capital investment 资本投资Capital strength 资本实力Capital structure 资本结构Capitalization of interest 利息资本化Capitalizing R&D costs/expenditures 研发费用资本化Capitalizing interest costs 利息成本资本化Cascade effect 瀑布效应Cash assets 现金资产Cash collection targets 现金托收目标Cash cycle 现金循环周期Cash cycle ratios 现金循环周期比率Cash cycle times 现金循环周期时间Cash deposit 现金储蓄Cash flows 现金流量Cash flow adjustments 现金流调整Cash flow analysis 现金流量分析Cash flow crisis 现金流危机Cash flow cycle 现金流量周期Cash flow forecasts/projections 现金流量预测Cash flow lending 现金流贷出Cash flow profile 现金流概况Cash flow statements 现金流量表Cash position 现金头寸Cash positive JE现金流量Cash rich companies 现金充足的企业Cash surplus 现金盈余Cash tank 现金水槽Cash-in-advance 预付现金Categorized cash flow 现金流量分类CE 优质贷款原则CEO 首席执行官Chairman 董事长, 总裁Chapter 11 rules 第十一章条款Charge 抵押Charged assets 抵押资产Chief executive officer 首席执行官Collateral security 抵押证券Collecting payments 收取付款Collection activity 收款活动Collection cycle 收款环节Collection procedures 收款程序Collective credit risks 集合信用风险Comfortable liquidity position 适当的流动性水平Commercial mortgage 商业抵押Commercial paper 商业票据Commission 佣金Commitment fees 承诺费Common stock 普通股Common stockholders 普通股股东Company and its industry 企业与所处行业Company assets 企业资产Company liabilities 企业负债Company loans 企业借款Competitive advantage 竞争优势Competitive forces 竞争力Competitive products 竞争产品Complaint procedures 申诉程序Computerized credit information 计算机化信用信息Computerized diaries 计算机化日志Confirmed letter of credit 承兑信用证Confirmed letters of credit 保兑信用证Confirming bank 确认银行Conservatism concept 谨慎原则Consistency concept 一贯性原则Consolidated accounts 合并报表Consolidated balance sheets 合并资产负债表Contingent liabilities 或有负债Continuing security clause 连续抵押条款Contractual payments 合同规定支出Control limits 控制限度Control of credit activities 信用活动控制Controlling credit 控制信贷Controlling credit risk 控制信用风险Corporate banking 公司业务Corporate credit analysis 企业信用分析Corporate credit controller 企业信用控制人员Corporate credit risk analysis 企业信用风险分析Corporate customer 企业客户Corporate failure prediction models 企业破产预测模型Corporate lending 企业贷款Cost leadership 成本领先型Cost of sales 销售成本Costs 成本Country limit 国家限额Country risk 国家风险Court judgments 法院判决Covenant 贷款保证契约Covenants 保证契约Creative accounting 寻机性会计Credit analysis 信用分析Credit analysis of customers 客户信用分析Credit analysis of suppliers 供应商的信用分析Credit analysis on banks 银行信用分析Credit analysts 信用分析Credit assessment 信用评估Credit bureau reports 信用咨询公司报告Credit bureau 信用机构Credit control 信贷控制Credit control activities 信贷控制活动Credit control performance reports 信贷控制绩效报告Credit controllers 信贷控制人员Credit cover 信用风险担保Credit cycle 信用循环Credit decisions 信贷决策Credit deterioration 信用恶化Credit exposure 信用敞口Credit granting process 授信程序Credit information 信用信息Credit information agency 信用信息机构Credit insurance 信贷保险Credit insurance advantages 信贷保险的优势Credit insurance brokers 信贷保险经纪人Credit insurance limitations 信贷保险的局限Credit limits 信贷限额Credit limits for currency blocs 货币集团国家信贷限额Credit limits for individual countries 国家信贷限额Credit line 授信额度Credit management 信贷管理Credit managers 信贷经理Credit monitoring 信贷监控Credit notes 欠款单据Credit period 信用期Credit planning 信用计划Credit policy 信用政策Credit policy issues 信用政策发布Credit proposals 信用申请Credit protection 信贷保护Credit quality 信贷质量Credit rating 信用评级Credit rating agencies 信用评级机构Credit rating process 信用评级程序Credit rating system 信用评级系统Credit reference 信用咨询Credit reference agencies 信用评级机构Credit risk 信用风险Credit risk assessment 信用风险评估Credit risk exposure 信用风险敞口Credit risk insurance 信用风险保险Credit risk of individual customers 个体信用风险Credit risk：bank credit 信用风险：银行信用Credit risk：trade credit 信用风险：商业信用Credit scoring 信用风险评分Credit scoring model 信用评分模型Credit scoring system 信用评分系统Credit squeeze 信贷压缩Credit taken ratio 受信比率Credit terms 信贷条款Credit utilization reports 信贷利用报告Credit vetting 信用审查Credit watch 信用观察Credit worthiness 信誉Creditor days 应付账款天数Cross-default clause 交叉违约条款Currency risk 货币风险Current assets 流动资产Current debts 流动负债Current ratio requirement 流动比率要求Current ratios 流动比率Customer care 客户关注Customer credit ratings 客户信用评级Customer liaison 客户联络Customer risks 客户风险Cut-off scores 及格线Cycle of credit monitoring 信用监督循环Cyclical business 周期性行业Daily operating expenses 经营费用Day’s sales outstanding 收回应收账款的平均天数Debentures 债券Debt capital 债务资本Debt collection agency 债务托收机构Debt issuer 债券发行人Debt protection levels 债券保护级别Debt ratio 负债比率Debt securities 债券Debt service ratio 还债率Debtor days 应收账款天数Debtor's assets 债权人的资产Default 违约Deferred payments 延期付款Definition of leverage 财务杠杆率定义Deposit limits 储蓄限额Depositing money 储蓄资金Depreciation 折旧Depreciation policies 折旧政策Development budget 研发预算Differentiation 差别化Direct loss 直接损失Directors salaries 董事薪酬Discretionary cash flows 自决性现金流量Discretionary outflows 自决性现金流出Distribution costs 分销成本Dividend cover 股息保障倍数Dividend payout ratio 股息支付率Dividends 股利Documentary credit 跟单信用证DSO 应收账款的平均回收期Duration of credit risk 信用风险期Eastern bloc countries 东方集团国家EBITDA 扣除利息、税收、折旧和摊销之前的收益Exports Credit Guarantee Department (ECGD) 出口信贷担保局Economic conditions 经济环境Economic cycles 经济周期Economic depression 经济萧条Economic growth 经济增长Economic risk 经济风险Electronic data interchange(EDI) 电子数据交换Environmental factors 环境因素Equity capital 权益资本Equity finance 权益融资Equity stake 股权EU countries 欧盟国家EU directives 欧盟法规EU law 欧盟法律Eurobonds 欧洲债券European parliament 欧洲议会European Union 欧盟Evergreen loan 常年贷款Exceptional item 例外项目Excessive capital commitments 过多的资本承付款项Exchange controls 外汇管制Exchange-control regulations 外汇管制条例Exhaust method 排空法Existing competitors 现有竞争对手Existing debt 未清偿债务Export buyer’s credit出口买方信贷Export collection loan 出口托收贷款Export credit agencies 出口信贷代理机构Export credit insurance 出口信贷保险Export factoring 出口代理Export sales 出口额Export seller’s credit出口买方信贷Export negotiation 出口议付Extending credit 信贷展期External agency 外部机构External assessment methods 外部评估方式External assessments 外部评估External information sources 外部信息来源Extraordinary items 非经常性项目Extras 附加条件Facility account 便利账户Factoring 代理Factoring debts 代理收账Factoring discounting 代理折扣Factors Chain International 国际代理连锁Failure prediction scores 财务恶化预测分值FASB (美国)财务会计准则委员会Faulty credit analysis 破产信用分析Fees 费用Finance, new business ventures 为新兴业务融资Finance, repay existing debt 为偿还现有债务融资Finance, working capital 为营运资金融资Financial assessment 财务评估Financial cash flows 融资性现金流量Financial collapse 财务危机Financial flexibility 财务弹性Financial forecast 财务预测Financial instability 财务的不稳定性Financial rating analysis 财务评级分析Financial ratios 财务比率Financial risk 财务风险Financial risk ratios 财务风险比率Fitch IBCA 惠誉评级Fitch IBCA ratings 惠誉评级Fixed assets 固定资产Fixed charge 固定费用Fixed charge cover 固定费用保障倍数Fixed costs 固定成本Floating assets 浮动资产Floating charge 浮动抵押Floor planning 底价协议Focus 聚焦Forced sale risk 强制出售风险Foreign exchange markets 外汇市场Forfaiting 福费廷Formal credit rating 正式信用评级Forward bill discount 远期信用证项下汇票贴现Forward rate agreements 远期利率协议FRAs 远期利率协议Fund managers 基金经理FX transaction 外汇交易GAAP 公认会计准则Gearing 财务杠杆率Geographical spread of markets 市场的地理扩展Global target 全球目标Going concern concept 持续经营原则Good lending 优质贷款Good times 良好时期Government agencies 政府机构Government interference 政府干预Gross income 总收入Guarantee of payment 支付担保Guaranteed loans 担保贷款Guarantees 担保High credit quality 高信贷质量High credit risk 高信贷风险High default risk 高违约风险High interest rates 高利率High risk regions 高风险区域Highly speculative 高度投机High-risk loan 高风险贷款High-value loan 高价值贷款Historical accounting 历史会计处理Historical cost 历史成本IAS 国际会计准则IASC 国际会计准则委员会IBTT 息税前利润ICE 优质贷款原则Ideal liquidity ratios 理想的流动性比率Implied debt rating 隐含债务评级Importance of credit control 信贷控制的重要性Improved products 改进的产品Improving reported asset values 改善资产账面价值In house assessment 内部评估In house credit analysis 内部信用分析In house credit assessments 内部信用评估In house credit ratings 内部信用评级Income bonds 收入债券Income statement 损益表Increasing profits 提高利润Increasing reported profits 提高账面利润Indemnity clause 赔偿条款Indicators of credit deterioration 信用恶化征兆Indirect loss 间接损失Individual credit transactions 个人信用交易Individual rating 个体评级Industrial reports 行业报告Industrial unrest 行业动荡Industry limit 行业限额Industry risk 行业风险Industry risk analysis 行业风险分析Inflow 现金流入Information in financial statements 财务报表中的信息Initial payment 初始支付Insolvencies 破产Institutional investors 机构投资者Insured debt 投保债务Intangible fixed asset 无形固定资产Inter-company comparisons 企业间比较Inter-company loans 企业间借款Interest 利息Interest cost 利息成本Interest cover ratio 利息保障倍数Interest cover test 利息保障倍数测试Interest holiday 免息期Interest payments 利息支付Interest rates 利率Interim statements 中报(中期报表)Internal assessment methods 内部评估方法Internal financing ratio 内部融资率Internal Revenue Service 美国国税局International Accounting Standards Committee 国际会计准则委员会International Accounting Standards(IAS) 国际会计准则International Chamber of Commerce 国际商会International credit ratings 国际信用评级International Factoring 国际保理International Factoring Association 国际代理商协会International settlements 国际结算Inventory 存货Inverse of current ratio 反转流动比率Investment analysts 投资分析人员Investment policy 投资政策Investment risk 投资风险Investment spending 投资支出Invoice discounting 发票贴现Issue of bonds 债券的发行Issued debt capital 发行债务资本Junk bond status 垃圾债券状况Just-in-time system(JIT) 适时系统Key cash flow ratios 主要现金流量指标Labor unrest 劳动力市场动荡Large scale borrower 大额借贷者Legal guarantee 法律担保Legal insolvency 法律破产Lending agreements 贷款合约Lending covenants 贷款保证契约Lending decisions 贷款决策Lending proposals 贷款申请Lending proposition 贷款申请Lending transactions 贷款交易Letters of credit 信用证Leverage 财务杠杆率London Inter-bank Offered Rate (LIBOR) 伦敦同业拆借利率Lien 留置Liquid assets 速动资产Liquidation 清算Liquidation expenses 清算费Liquidity 流动性Liquidity and working capital 流动性与营运资金Liquidity ratios 流动比率Liquidity run 流动性危机Liquidity shortage 流动性短缺Loan covenants 贷款合约Loan guarantees 贷款担保Loan principal 贷款本金Loan principal repayments 贷款本金偿还Loan review 贷款审查Long-term debt 长期负债Long-term funding 长期融资Long-term risk 长期风险Management 管理层Marginal lending 边际贷款Marginal trade credit 边际交易信贷Market surveys 市场调查Marketing 市场营销Markets 市场Matching concept 配比原则Material adverse-change clause 重大不利变动条款Maximum leverage level 最高财务杠杆率限制Measurement and judgment 计量与判断Measuring risk 风险计量Medium-term loan 中期贷款Microcomputer modeling 计算机建模Minimum current ratio requirement 最低流动比率要求Minimum leverage ratio 最低举债比率Minimum net worth 最低净值Minimum net-worth requirement 最低净值要求Minimum risk asset ratio 最低风险资产比率Monitoring activity 监管活动Monitoring credit 信用监控Monitoring customer credit limits 监管客户信贷限额Monitoring risks 监管风险Monitoring total credit limits 监管全部信贷限额Monthly reports 月报Moody's debt rating 穆迪债券评级Mortgage 抵押M pr’oving balance sheet 改善资产负债表Multiple discriminate analysis 多元分析National debt 国家债务NCI 无信贷间隔天数Near-cash assets 近似于现金的资产Negative cash flow 负现金流量Negative net cash flow 负净现金流量Negative operational cash flows 负的经营性现金流量Negative pledge 限制抵押Net book value 净账面价值Net cash flow 净现金流量Net worth test 净值测试New entrants 新的市场进人者No credit interval 无信贷间隔天数Non-cash items 非现金项目Non-core business 非核心业务Non-operational items 非经营性项目Obtaining payment 获得支付One-man rule 一人原则Open account terms 无担保条款Operating leases 经营租赁Operating profit 营业利润Operational cash flow 营运性现金流量Operational flexibility 经营弹性Optimal credit 最佳信贷Order cycle 订货环节Ordinary dividend payments 普通股股利支付Organization of credit activities 信贷活动的组织Overdue payments 逾期支付Over-trading 过度交易Overview of accounts 财务报表概览Packing loan 打包贷款Parent company 母公司PAT 税后利润Payment in advance 提前付款Payment obligations 付款义务Payment records 付款记录Payment score 还款评分PBIT 息税前利润PBT 息后税前利润Percentage change 百分比变动Performance bonds 履约保证Personal guarantees 个人担保Planning systems 计划系统Pledge 典押Points-scoring system 评分系统Policy setting 政策制定Political risk 政治风险Potential bad debt 潜在坏账Potential credit risk 潜在信用风险Potential value 潜在价值Predicting corporate failures 企业破产预测Preference dividends 优先股股息Preferred stockholders 优先股股东Preliminary assessment 预备评估Premiums 溢价Primary ratios 基础比率Prior charge capital 优先偿付资本Priority cash flows 优先性现金流量Priority for creditors 债权人的清偿顺序Priority payments 优先支付Product life cycle 产品生命周期Product market analysis 产品市场分析Product range 产品范围Products 产品Professional fees 专业费用Profit 利润Profit and loss account 损益账户Profit margin 利润率Profitability 盈利能力Profitability management 盈利能力管理Profitability ratios 盈利能力比率Promissory notes 本票Property values 所有权价值Providers of credit 授信者Provision accounting 准备金会计处理Prudence concept 谨慎原则Public information 公共信息Public relations 公共关系Purpose of credit ratings 信用评级的目的Purpose of ratios 计算比率的目的Qualitative covenants 定性条款Quantitative covenants 定量条款Query control 质疑控制Quick ratio 速动比率Rating exercise 评级实践Rating process for a company 企业评级程序Ratio analysis 比率分析Ratio analysis weaknesses 比率分析的缺陷Real insolvency 真实破产Real sales growth 实际销售收入增长率Realization concept 实现原则Receivables 应收账款Recession 衰退Reducing debtors 冲减应收账款Reducing profits 冲减利润Reducing provisions 冲减准备金Reducing reported profits 冲减账面利润Reducing stocks 减少存货Registrar of Companies 企业监管局Regulatory risk 监管风险Releasing provisions 冲回准备金Relocation expenses 费用再分配Reminder letters 催缴单Repayment on demand clause 即期偿还条款Replacement of principal 偿还本金Report of chairman 总裁／董事长报告Reserve accounting 准备金核算Residual cash flows 剩余现金流量Restricting bad debts 限制坏账Restrictions on secured borrowing 担保借款限制Retention-of-title clauses 所有权保留条款Revenues 总收入Risk analysis reports 风险分析报告Risk and banks 风险与银行Risk and companies 风险与企业Risk and Return 风险与回报Risk capital 风险资本Risk-reward 风险回报Risk-weighted assets 风险加权资产ROCE 资本收益率Romapla clauses “一手交钱一手交货”条款Sales 销售额Secondary ratios 分解比率Secure methods of payment 付款的担保方式Secured assets 担保资产Secured creditors 有担保债权人Secured loans 担保贷款Securities and Exchange Commission (SEC) (美国)证券交易委员会Security guarantees 抵押担保Security of payment 付款担保Security general principles 担保的一般原则Segmentation 细分Setting and policing credit limits 信用限额的设定与政策制定Settlement discount (提前)结算折扣Settlement terms 结算条款Share price 股价Short-term borrowing 短期借款Short-term creditors 短期负债Short-term liabilities 短期债务Short-termism 短期化SIC 常务诠释委员会Significance of working capital 营运资金的重要性Single credit customer 单一信用客户Single ratio analysis 单一比率分析Size of credit risk 信用风险的大小Slow stock turnover 较低的存货周转率Sources of assessments 评估信息来源Sources of credit information 信用信息来源Sources of risk 风险来源Sovereign rating 主权评级Specialist agencies 专业机构Specific debt issue 特别债券发行Speculative 投机性Speculative grades 投机性评级Split rating 分割评级Spot rate 现价(即期比率)Spreadsheets 电子数据表Staff redundancies 员工遣散费Standard security clauses 标准担保条款Standard & Poor's 标准普尔Standing Interpretations Committee 证券交易委员会Standing starting credit limits 持续更新信用限额Statistical analysis 统计分析Statistical techniques 统计技巧Status reports (企业)状况报告Stock valuations 存货核算Stocks 股票Straight line depreciation method 直线折旧法Strategic positioning 战略定位Surplus assets 盈余资产Surplus rating 盈余评级Supplier power 供应商的力量Supply chain 供应链Support rating 支持评级Swap agreement 换合约Swaps 互换SWOT analysis SWOT分析Symptoms of failure questionnaires 企业破产征兆调查表Takeovers 收购Tax payments 税务支付Technical insolvency 技术破产Technology and change 技术进步Term loan 定期贷款Term of borrowing 借款期限Third party guarantees 第三方担保Tier 1 capital 一类资本Tier 2 capital 二类资本Total credit limit 整体信用限额Total current assets 流动资产总额Trade companies 贸易企业Trade credit 商业信用Trade creditors 应付账款Trade cycle 商业循环Trade cycle times 商业循环周期Trade debt 应收账款Trade debtors 贸易债权人Trade financing 贸易融资Trade Indemnity 贸易赔偿Trade references 贸易参考Trade-off 协定Trading outlook 交易概况Trading profit 营业利润Traditional cash flow 传统现金流量Triple A 三AUCP 跟单信用证统一惯例Uncovered dividend 未保障的股利Uniform Customs & Practice 跟单信用证统一惯例Unpaid invoices 未付款发票Unsecured creditors 未担保的债权人Usefulness of liquidity ratios 流动性比率的作用Uses of cash 现金的使用Using bank risk information 使用银行风险信息Using financial assessments 使用财务评估Using ratios 财务比率的运用Using retention-of-title clauses 使用所有权保留条款Value chain 价值链Value of Z scores Z值模型的价值Variable costs 变动成本Variable interest 可变利息Variety of financial ratios 财务比率的种类Vetting procedures 审查程序Volatile revenue dynamic 收益波动Volume of sales 销售量Warning signs of credit risk 信用风险的警示Working assets 营运资产working capital 营运资本Working capital changes 营运资本变化额Working capital management 营运资本管理working capital ratios 营运资本比率Worldwide credit 统一授信Write-downs 资产减值Write-offs 勾销Z score assessments Z值评估z score models z值模型Z scores z值Z scoring Z值评分系统。

跟单结算及国际保函信用证Documentary credit跟单信用证Back to back credit背对背信用证Transferable credit可转让信用证Un-transferable credit不可转让信用证Red clause credit红条款信用证Revolving credit循环信用证Standby letter of credit备用信用证Negotiation credit议付信用证Acceptance credit承兑信用证Payment credit付款信用证Irrevocable credit不可撤销信用证Payment credit付款信用证Deferred payment credit延期付款信用证Confirmed credit保兑信用证Usance credit payable at sight假远期信用证Commercial contract商务合同Importer进口商Exporter出口商ApplicantxxBeneficiary受益人Opening bank/issuing bank开证行Advising bank通知行Reimbursing bank偿付行Presenting bank交单行Confirming bank保兑行Negotiating bank议付行Accepting bank承兑行Drawee bank付款行Freely negotiable自由议付Restricted negotiable限制议付Cumulative可累计Non-cumulative不可累计Deferred payment延期付款Discounting贴现Acceptance承兑Negotiation议付Discrepancies不符点Presentation date交单日期Period for presentation of documents交单期限托收Collection托收Collecting bank代收行Remitting bank托收行Principal委托人Drawee付款人Clean collection光票托收Documentary collection跟单托收Outward collection出口托收Collection instruction托收指示Collection order托收指令Inward collection进口代收Financial documents金融单据Commercial documents商业单据Documents against acceptance (D/A)承兑交单Documents against payment (D/P)付款交单Documents against payment at sight (D/P at sight)即期付款交单Documents against payment of usance bill远期付款交单Commercial invoice 商业发票Customs invoicexx发票Consular领事发票Pro forma invoice形式发票Insurance policy保险单Transport documents运输单据Bill of exchange/draft汇票Usance bill远期汇票Packing list装箱单Weight list重量单Quantity certificate数量单Certificate of origin原产地证明Certificate of quality品质证明书Bill of lading提单Blank back bill of lading/short form bill of lading背面空白/ 简式提单Charter party bill of lading租船提单Combined transport bill of lading多式联运提单Container bill of lading集装箱提单Airway bill空运单Postal receipt邮包收据Cargo receipt货物收据其它Banking charges银行费用Presentation of documents提示单据Reimbursement/claim instructions索汇路线Payment付款Advice of payment付款通知Acceptance承兑Carrier承运人Consignee收货人Shipping mark唛头Shipment date装运日Discrepancy不符点Freight charge运费Freight payable at destination运费预付至Correspondent bank代理行Partial shipment分批装运Transshipment转运Port of loading装货港Port of discharge卸货港Price terms价格条款Release documents against payment付款赎单Release documents against acceptance承兑赎单EXW(ex works)工厂交货价FCA( free carrier)货交承运人价FAS(free alongside ship)装运港船边交货价FOB(free on board)装运港船上交货价CFR(cost and freight)成本加运费价CIF(cost, insurance and freight)成本、保险费加运费价CPT(carriage paid to)运费付至……价CIP(carriage and insurance paid to)运费、保险费付至……价DAF(delivered at frontier)边境交货价DES( delivered ex ship)目的港船上交货价DEQ(delivered ex quay)目的港码头交货价DDU(delivered duty unpaid)未完税交货价DDP(delivered duty paid)完税交货价Tender guarantee/bid bond guarantee投标保函Performance guarantee履约保函Advance payment guarantee预付款保函Warranty guarantee质量保函Retention money guarantee留滞金保函Payment guarantee付款保函Financial standby letter of credit融资备用信用证Counter guarantee反担保函Principal被担保人Guarantor担保人Written statement书面声明Multiple drawing多次索赔Claims under a bank guarantee保函的索赔Place of jurisdiction司法管辖地Commission on bond保函佣金外汇资金Remittance; funds transfer汇款Outward remittance汇出汇款Inward remittance汇入汇款TELEX电传CABLE,TELEGRAM电报Draft票汇Mail transfer信汇Remitter汇款xxPayee or Beneficiary收款人Remitting bank汇出行Receiving/Paying bank汇入/解付行Intermediary bank中间行Drawee bank汇票付款行Issue of draft汇票的签发Reimbursement of drafts汇票的索偿Clearing清算Trade date交易日Reference date参考日Value date起息日Maturity date/Expiry date到期日Basis point基点Buyer’s market买方市场Purchase and sale of foreign exchange结售汇Foreign exchange surrender结汇Spot即期Forward远期Current account经常项目Current account convertibility经常项目可兑换Managed floating exchange rate 有管理的浮动汇率Pegged exchange rate钉住汇率Real effective exchange rate实际有效汇率Position头寸Term structure期限结构Capital account资本项目Interest-bearing asset生息资产Foreign direct investment外国直接投资CHIPS (Clearing House Inter-bank Payment System）同业支付清算系统Closing price收盘价Extension展期Fixed exchange rate固定汇率Floating exchange rate浮动汇率Premium升水Discount贴水Financial derivative instruments金融衍生工具Futures期货Option期权Option trading期权的交易Swap掉期In the Money溢价期权At the Money平价期权Out of the Money折价期权Put option看跌期权Call option看涨期权Long (buyer)买方Short (seller)卖方Position买卖角色Long call买入看涨期权Short call卖出看涨期权Long put买入看跌期权Short put卖出看跌期权Out-Of-Money不执行（期权）Interest rate lap利率上限Interest rate floor利率下限Relative value相对价值Pay swap支付互换Option contract期权合约American style option美式期权European style option欧式期权The strike price/the exercise price执行价格Hedge对冲Dual currency deposit双币存款USD/CNY linked deposit美元/人民币挂钩产品Interest rate derivatives利率衍生产品Interest rate option利率期权Structured interest rate products结构性利率产品To hedge currency exposures对冲货币敞口Speculate投机Yield enhancement products增值产品Interest basis计息方式Principal amount本金Principal guaranteed本金担保Principal guaranteed deposit本金担保存款Spot reference即期参考汇率Short-term view products短期产品Hedge against套期保值Exchange-rate regime汇率机制Deposit account定期存款账户Cheque account支票账户Clearing bank清算银行Foreign currency (exchange) reserve外汇储备Devaluation货币贬值Revaluation货币升值International balance of payment国际收支Cross rate/Arbitrage rate套汇汇率Foreign exchange fluctuation外汇波动信贷基本词汇（包括会计）Accounting convention会计惯例Accounting for acquisitions购并的会计处理Accounting for debtors应收账款核算Accounting for depreciation折旧核算Accounting for foreign currencies外汇核算Accounting for goodwill商誉核算Accounting for stocks存货核算Accounting policies会计政策Accounting standards会计准则Accruals concept权责发生原则Achieving credit control实现信用控制Acid test ratio酸性测试比率Actual cash flow实际现金流量Advance payment guarantee提前偿还保金Adverse trading不利交易Advertising budget广告预算Advising bank通告银行Age analysis账龄分析Aged debtors analysis逾期账款分析Aged debtors’report逾期应收款报告Aged debtors’exception report逾期应收款的特殊报告All—monies clause全额支付条款Amortization摊销Analytical questionnaire调查表分析Analytical skills分析技巧Analyzing financial risk财务风险分析Analyzing financial statements财务报表分析Analyzing liquidity流动性分析Analyzing profitability盈利能力分析Analyzing working capital营运资本分析Articles of incorporation合并条款Asian cris亚洲(金融)危机Assessing country risk国家风险评估Assessing credit risks信用风险评估Assessing strategic power战略地位评估Assessment of banks银行的评估Asset conversion lending资产转换贷款Asset protection lending资产担保贷款Asset sale 资产出售Asset turnover资产周转率Assets资产Association of British Factors and Discounters英国代理人与贴现商协会Auditor's report审计报告Aval物权担保Bad debt坏账Bad debt level坏账等级Bad debt risk坏账风险Bad debts performance坏账发生情况Bad loans坏账Balance sheet资产负债表Balance sheet structure资产负债表结构Bank credit银行信贷Bank failures银行破产Bank loans．availability银行贷款的可获得性Bank status reports银行状况报告Bankruptcy破产Bankruptcy code破产法Bankruptcy petion破产申请书Basle agreement塞尔协议Basle Agreement《巴塞尔协议》Behavioral scoring行为评分Bill of exchange汇票Bill of lading提单BIS (Bank for International Settlements)国际清算银行BIS agreement国际清算银行协定Blue chip蓝筹股Borrowing money借人资金Borrowing proposition借款申请Breakthrough products创新产品Budgets预算Business development loan商业开发贷款Business failure破产Business plan经营计划Business risk经营风险Buyer credits买方信贷Buyer power购买方力量Buyer risks买方风险CAMPARI优质贷款原则Canons of lending贷款原则Capital adequacy资本充足性Capital adequacy rules资本充足性原则Capital expenditure (Capex)资本支出Capital funding资本融资Capital investment资本投资Capital strength资本实力Capital structure资本结构Capitalization of interest利息资本化Capitalizing R&D costs/expenditures研发费用资本化Capitalizing interest costs利息成本资本化Cascade effect瀑布效应Cash assets现金资产Cash collection targets现金托收目标Cash cycle现金循环周期Cash cycle ratios现金循环周期比率Cash cycle times现金循环周期时间Cash deposit现金储蓄Cash flows现金流量Cash flow adjustments现金流调整Cash flow analysis现金流量分析Cash flow cris现金流危机Cash flow cycle现金流量周期Cash flow forecasts/projections现金流量预测Cash flow statements现金流量表Cash position现金头寸Cash positive JE现金流量Cash tank现金水槽Cash-in-advance预付现金Categorized cash flow现金流量分类CE优质贷款原则CEO首席执行官Chairman董事长,总裁Chapter 11 rules第十一章条款Charge抵押Charged assets抵押资产Chief executive officer首席执行官Collateral security抵押证券Collecting payments收取付款Collection activity收款活动Collection cycle收款环节Collection procedures收款程序Collective credit risks集合信用风险Comfortable liquidity position适当的流动性水平Commercial mortgage商业抵押Commercial paper商业票据Commission佣金Commitment fees承诺费Common stock普通股Common stockholders普通股股东Company and its industry企业与所处行业Company assets企业资产Company liabilities企业负债Company loans企业借款Competive advantage竞争优势Competive forces竞争力Competive products竞争产品Complaint procedures申诉程序Computerized credit information计算机化信用信息Computerized diaries计算机化日志Confirming bank确认银行Conservatism concept谨慎原则Consistency concept一贯性原则Consolidated accounts合并报表Consolidated balance sheets合并资产负债表Contingent liabilities或有负债Continuing security clause连续抵押条款Contractual payments合同规定支出Control limits控制限度Control of credit activities信用活动控制Controlling credit控制信贷Controlling credit risk控制信用风险Corporate banking公司业务Corporate credit analysis企业信用分析Corporate credit controller企业信用控制人员Corporate credit risk analysis企业信用风险分析Corporate customer企业客户Corporate failure prediction models企业破产预测模型Corporate lending企业贷款Cost leadership成本领先型Cost of sales销售成本Costs成本Country limit国家限额Country risk国家风险Court judgments法院判决Covenant贷款保证xxCovenants保证xxCreative accounting寻机性会计Credit analysis信用分析Credit analysis of customers客户信用分析Credit analysis of suppliers供应商的信用分析Credit analysis on banks银行信用分析Credit assessment信用评估Credit bureau信用机构Credit control信贷控制Credit control activities信贷控制活动Credit controllers信贷控制人员Credit cover信用风险担保Credit cycle信用循环Credit decisions信贷决策Credit deterioration信用恶化Credit exposure信用敞口Credit granting process授信程序Credit information信用信息Credit information agency信用信息机构Credit insurance信贷保险Credit insurance advantages信贷保险的优势Credit insurance brokers信贷保险经纪人Credit insurance limitations信贷保险的局限Credit limits信贷限额Credit limits for currency blocs货币集团国家信贷限额Credit limits for individual countries国家信贷限额Credit line授信额度Credit management信贷管理Credit managers信贷经理Credit monitoring信贷监控Credit notes欠款单据Credit period信用期Credit policy信用政策Credit policy issues信用政策发布Credit proposals信用申请Credit protection信贷保护Credit quality信贷质量Credit rating信用评级Credit reference agencies信用评级机构Credit risk信用风险Credit risk assessment信用风险评估Credit risk exposure信用风险敞口Credit risk insurance信用风险保险Credit risk：trade credit信用风险：商业信用Credit scoring信用风险评分Credit scoring model信用评分模型Credit scoring system信用评分系统Credit squeeze信贷压缩Credit taken ratio受信比率Credit terms信贷条款Credit utilization reports信贷利用报告Credit vetting信用审查Credit watch信用观察Credit worthiness信誉Creditor days应付账款天数Cross-default clause交叉违约条款Currency risk货币风险Current assets流动资产Current debts流动负债Current ratio requirement流动比率要求Current ratios流动比率Customer care客户关注Customer credit ratings客户信用评级Customer liaison客户联络Customer risks客户风险Cut-off scores及格线Cycle of credit monitoring信用监督循环Cyclical business周期性行业Daily operating expenses经营费用Day’s sales outstanding收回应收账款的平均天数Debentures债券Debt capital债务资本Debt collection agency债务托收机构Debt issuer债券发行人Debt protection levels债券保护级别Debt ratio负债比率Debt securities债券Debt service ratio还债率Debtor days应收账款天数Debtor's assets债权人的资产Default违约Deposit limits储蓄限额Depositing money储蓄资金Depreciation折旧Depreciation policies折旧政策Development budget研发预算Differentiation差别化Direct loss直接损失Directors salaries董事薪酬Discretionary cash flows自决性现金流量Discretionary outflows自决性现金流出Distribution costs分销成本Dividend cover股息保障倍数Dividend payout ratio股息支付率Dividends股利Documentary credit跟单信用证DSO应收账款的平均回收期Duration of credit risk信用风险期Eastern bloc countries东方集团国家EBITDA扣除利息、税收、折旧和摊销之前的收益Exports Credit Guarantee Department (ECGD)出口信贷担保局Economic conditions经济环境Economic cycles经济周期Economic depression经济萧条Economic growth经济增长Economic risk经济风险Electronic data interchange(EDI)电子数据交换Environmental factors环境因素Equity capital权益资本Equity finance权益融资Equity stake股权EU countries欧盟国家EU directives欧盟法规EU law欧盟法律Eurobondsxx债券European parliament欧洲议会European Union欧盟Evergreen loan常年贷款Exchange controls外汇管制Exchange-control regulations外汇管制条例Exhaust method排空法Existing debt未清偿债务Export buyer’s credit出口买方信贷Export collection loan出口托收贷款Export credit agencies出口信贷代理机构Export credit insurance出口信贷保险Export factoring出口代理Export sales出口额Export seller’s credit出口买方信贷Export negotiation出口议付Extending credit信贷展期External agency外部机构External assessment methods外部评估方式External assessments外部评估External information sources外部信息来源Extraordinary items非经常性项目Extras附加条件Facility account便利账户Factoring代理Factoring debts代理收账Factoring discounting代理折扣Factors Chain International国际代理连锁Failure prediction scores财务恶化预测分值FASB (xx)财务会计准则委员会Faulty credit analysis破产信用分析Fees费用Finance, new business ventures为新兴业务融资Finance, repay existing debt为偿还现有债务融资Finance, working capital为营运资金融资Financial assessment财务评估Financial cash flows融资性现金流量Financial collapse财务危机Financial flexibility财务弹性Financial forecast财务预测Financial instability财务的不稳定性Financial risk财务风险Financial risk ratios财务风险比率Fitch IBCA惠誉评级Fitch IBCA ratings惠誉评级Fixed assets固定资产Fixed charge固定费用Fixed charge cover固定费用保障倍数Fixed costs固定成本Floating assets浮动资产Floating charge浮动抵押Floor planning底价协议Focus聚焦Forced sale risk强制出售风险Foreign exchange markets外汇市场Forfaiting福费廷Formal credit rating正式信用评级Forward bill discount远期信用证项下汇票贴现Forward rate agreements远期利率协议FRAs远期利率协议Fund managers基金经理FX transaction外汇交易GAAP公认会计准则Gearing财务杠杆率Geographical spread of markets市场的地理扩展Global target全球目标Going concern concept持续经营原则Good lending优质贷款Good times良好时期Government agencies政府机构Guarantee of payment支付担保Guaranteed loans担保贷款Guarantees担保High credit quality高信贷质量High credit risk高信贷风险High default risk高违约风险High interest rates高利率High-risk loan高风险贷款High-value loan高价值贷款Historical accounting历史会计处理Historical cost历史成本IAS国际会计准则IASC国际会计准则委员会IBTT息税前利润ICE优质贷款原则Ideal liquidity ratios理想的流动性比率Implied debt rating隐含债务评级Importance of credit control信贷控制的重要性Improved products改进的产品Improving reported asset values改善资产账面价值In house assessment内部评估In house credit analysis内部信用分析In house credit assessments内部信用评估In house credit ratings内部信用评级Increasing profits提高利润Increasing reported profits提高账面利润Indemnity clause赔偿条款Indicators of credit deterioration信用恶化征兆Indirect loss间接损失Individual credit transactions个人信用交易Individual rating个体评级Industrial reports行业报告Industrial unrest行业动荡Industry limit行业限额Industry risk行业风险Industry risk analysis行业风险分析Inflow现金流入Information in financial statements财务报表中的信息Initial payment初始支付Insolvencies破产Institutional investors机构投资者Insured debt投保债务Intangible fixed asset无形固定资产Interest利息Interest cost利息成本Interest cover ratio利息保障倍数Interest cover test利息保障倍数测试Interest holiday免息期Interest payments利息支付Interest rates利率Interim statements中报(中期报表)Internal assessment methods内部评估方法Internal financing ratio内部融资率Internal Revenue Service美国国税局International Accounting Standards Committee国际会计准则委员会International Accounting Standards(IAS)国际会计准则International Chamber of Commerce国际商会International credit ratings国际信用评级International Factoring国际保理International Factoring Association国际代理商协会International settlements 国际结算Inventory存货Inverse of current ratio反转流动比率Investment analysts投资分析人员Investment policy投资政策Investment risk投资风险Investment spending投资支出Invoice discounting发票贴现Issue of bonds债券的发行Issued debt capital发行债务资本Junk bond status垃圾债券状况Just-in-time system(JIT)适时系统Key cash flow ratios主要现金流量指标Labor unrest劳动力市场动荡Large scale borrower大额借贷者Legal guarantee法律担保Legal insolvency法律破产Lending agreements贷款合约Lending covenants贷款保证契约Lending decisions贷款决策Lending transactions贷款交易Letters of credit信用证Leverage财务杠杆率London Inter-bank Offered Rate (LIBOR)伦敦同业拆借利率Lien留置Liquid assets速动资产Liquidation清算Liquidation expenses清算费Liquidity流动性Liquidity and working capital流动性与营运资金Liquidity ratios流动比率Liquidity run流动性危机Liquidity shortage流动性短缺Loan covenants贷款合约Loan guarantees贷款担保Loan principal贷款本金Loan principal repayments贷款本金偿还Loan review贷款审查Long-term debt长期负债Long-term funding长期融资Long-term risk长期风险Management管理层Marginal lending边际贷款Marginal trade credit边际交易信贷Market surveys市场调查Marketing市场营销Markets市场Matching concept配比原则Material adverse-change clause重大不利变动条款Maximum leverage level最高财务杠杆率限制Measurement and judgment计量与判断Measuring risk风险计量Medium-term loan中期贷款Minimum current ratio requirement最低流动比率要求Minimum leverage ratio最低举债比率Monitoring credit信用监控Monitoring customer credit limits监管客户信贷限额Monitoring risks监管风险Monitoring total credit limits监管全部信贷限额Monthly reports月报Moody's debt rating穆迪债券评级Mortgage抵押Mpr’oving balance sheet改善资产负债表Multiple discriminate analysis多元分析National debt国家债务NCI无信贷间隔天数Near-cash assets近似于现金的资产Negative cash flow负现金流量Net book value净账面价值Net cash flow净现金流量Net worth test净值测试New entrants新的市场进人者No credit interval无信贷间隔天数Non-cash items非现金项目Non-core business非核心业务Non-operational items非经营性项目Obtaing payment获得支付One-man rule一人原则Open account terms无担保条款Operating leases经营租赁Operating profit营业利润Operational cash flow营运性现金流量Operational flexibility经营弹性Optimal credit最佳信贷Order cycle订货环节Ordinary dividend payments普通股股利支付Organization of credit activities 信贷活动的组织Overdue payments逾期支付PAT税后利润Payment in advance提前付款Payment obligations付款义务Payment records付款记录Payment score还款评分PBIT息税前利润PBT息后税前利润Percentage change百分比变动Performance bonds履约保证Personal guarantees个人担保Planning systems计划系统Pledge典押Points-scoring system评分系统Policy setting政策制定Political risk政治风险Potential bad debt潜在坏账Potential credit risk潜在信用风险Potential value潜在价值Predicting corporate failures企业破产预测Preference dividends优先股股息Preferred stockholders优先股股东Preliminary assessment预备评估Premiums溢价Primary ratios基础比率Prior charge capital优先偿付资本Priority cash flows优先性现金流量Priority for creditors债权人的清偿顺序Priority payments优先支付Product life cycle产品生命周期Product market analysis产品市场分析Product range产品范围Products产品Professional fees专业费用Profit利润Profit and loss account损益账户Profit margin利润率Profitability盈利能力Promissory notes本票Property values所有权价值Providers of credit授信者Provision accounting准备金会计处理Prudence concept谨慎原则Public information公共信息Public relations公共关系Purpose of credit ratings信用评级的目的Purpose of ratios计算比率的目的Qualitative covenants定性条款Quantitative covenants定量条款Query control质疑控制Quick ratio速动比率Rating exercise评级实践Ratio analysis weaknesses比率分析的缺陷Real insolvency真实破产Real sales growth实际销售收入增长率Realization concept实现原则Receivables应收账款Recession衰退Reducing debtors冲减应收账款Reducing profits冲减利润Reducing provisions冲减准备金Reducing reported profits冲减账面利润Reducing stocks减少存货Registrar of Companies企业监管局Regulatory risk监管风险Releasing provisions冲回准备金Relocation expenses费用再分配Reminder letters催缴单Repayment on demand clause即期偿还条款Replacement of principal偿还本金Report of chairman总裁／董事长报告Reserve accounting准备金核算Residual cash flows剩余现金流量Restricting bad debts限制坏账Revenues总收入Risk analysis reports风险分析报告Risk and banks风险与银行Risk and Return风险与回报Risk capital风险资本Risk-reward风险回报Risk-weighted assets风险加权资产ROCE资本收益率Romapla clauses “一手交钱一手交货”条款Sales销售额Secondary ratios分解比率Secure methods of payment付款的担保方式Secured assets担保资产Secured creditors有担保债权人Secured loans担保贷款SecuritiesandExchangeCommission(SEC)(美国)证券交易委员会Security guarantees抵押担保Security of payment付款担保Security general principles担保的一般原则Segmentation细分Setting and policing credit limits信用限额的设定与政策制定Settlement discount (提前)结算折扣Settlement terms结算条款Share price股价Short-term borrowing短期借款Short-term creditors短期负债Short-term liabilities短期债务Short-termism短期化SIC常务诠释委员会Significance of working capital营运资金的重要性Single credit customer单一信用客户Single ratio analysis单一比率分析Size of credit risk信用风险的大小Slow stock turnover较低的存货周转率Sources of assessments评估信息来源Sovereign rating主权评级Specialist agencies专业机构Specific debt issue特别债券发行Speculative投机性Speculative grades投机性评级Split rating分割评级Spot rate现价(即期比率)Spreadsheets电子数据表Staff redundancies员工遣散费Standard security clauses标准担保条款Standard & Poor's标准普尔Standing Interpretations Committee证券交易委员会Standing starting credit limits持续更新信用限额Statistical analysis统计分析Statistical techniques统计技巧Status reports (企业)状况报告Stock valuations存货核算Stocks股票Straight line depreciation method直线折旧法Strategic positioning战略定位Surplus assets盈余资产Surplus rating盈余评级Supplier power供应商的力量Supply chain供应链Support rating支持评级Swap agreement换合约Swaps互换SWOT analysis SWOT分析Symptoms of failure questionnaires企业破产征兆调查表Takeovers收购Tax payments税务支付Technical insolvency技术破产Technology and change技术进步Term loan定期贷款Term of borrowing借款期限Third party guarantees第三方担保Tier 1 capital一类资本Trade credit商业信用Trade creditors应付账款Trade cycle商业循环Trade cycle times商业循环周期Trade debt应收账款Trade debtors贸易债权人Trade financing贸易融资Trade Indemnity贸易赔偿Trade references贸易参考Trade-off协定Trading outlook交易概况Trading profit营业利润Traditional cash flow传统现金流量Triple A三AUCP跟单信用证统一惯例Uncovered dividend未保障的股利Uniform Customs & Practice跟单信用证统一惯例Unpaid invoices未付款发票Unsecured creditors未担保的债权人Usefulness of liquidity ratios流动性比率的作用Uses of cash现金的使用Using bank risk information使用银行风险信息Using financial assessments使用财务评估Using ratios财务比率的运用Using retention-of-title clauses使用所有权保留条款Value chain价值链Value of Z scores Z值模型的价值Variable costs变动成本Variable interest可变利息Variety of financial ratios财务比率的种类Vetting procedures审查程序Volatile revenue dynamic收益波动Volume of sales销售量Warning signs of credit risk信用风险的警示Working assets营运资产working capital营运资本Working capital changes营运资本变化额working capital ratios营运资本比率Worldwide credit统一授信Write-downs资产减值Write-offs勾销Z score assessments Z值评估z score models z值模型Z scores z值Z scoring Z值评分系统。

信用证常见条款中英文对照表述词语（一）、各方当事人在信用证中的表述文句（THE PARTIES CONCERNING TO THE CREDIT）⑴开证人（The Applicant for the credit）在国际贸易中，信用证的开立是由进口商向银行申请办理的。

所以开证人指的就是进口商。

信用证中用的词汇和词组常常是这样的：Applicant/Principal/Accountee/ Accreditor / OpenerAt the request of………应……的请求By order of…………按……的指示For account of………由……付款At the request of and for……. 应……的请求Account of ……并由……付款By order of and for account of ………. 按……的指示并由……付款⑵受益人（The beneficiary）在国际贸易中，受益人一般就是出口商。

信用证中常见的词汇或词组有：Beneficiary 受益人In favour of ……. 以……为受益人In your favour…….. 以你方为受益人Transferor………转让人（可转让信用证的第一受益人）Transferee………. 受让人（可转让信用证的第二受益人）⑶开证行（The Opening Bank）应开证人要求开立信用证的银行叫开证行。

在信用证中常见的词汇和词组有：Opening BankIssuing BankEstablishing Bank①通知行（Advising Bank）开证行将信用证寄送的一家受益人所在地的银行，并通过该银行通知受益人信用证开出，这家银行就是通知行。

在信用证中常见的词汇和词组有：Advising BankNotifying BankAdvised through②议付行（The Negotiation bank）议付行就是购买出口商的汇票及审核信用证项下规定单据的银行。

信用证英语之关键英语词汇：against信用证的内容一般来说较为复杂，长句子多，涉及到金融、保险、商检、报运、银行等多项专业知识。

信用证的审核既需要英语水平，还需要多年积累的经验。

单证审核也是一项专门技术。

下面我们就对信用证条款中的一些关键英文词语做必要的翻译和分析，供大家参考。

今天我们先来看看against。

我们常见的against 是介词，通常意为“反对”( indicating opposition) ，例如：Public opinion was against the Bill. 舆论反对此法案。

The resolution was adopted by a vote of 30 in favour to 4 against it. 决议以30 票赞成、4 票反对获得通过。

另外还有“用…… 交换，用…… 兑付”之意。

如：“the rates against U. S. dollars”中的against 就是指美元兑换率。

但在信用证中常出现的against 这个词及词义却另有所指，一般词典无其释义及相关用法。

注意以下两个出现在信用证句中的against 之意，其意思是凭…… ”、“以…… ”(“take as the basis” or “by”)，而不是“以…… 为背景”、“反对”、“对照”、“兑换”或其他什么意思。

1. This credit valid until September 17, 2001 in Switzerland for payment available against the presentation of following documents… 本信用证在2001年9月17日在瑞土到期前，凭提交以下单据付款……2. Documents bearing discrepancies must not be negotiated against guarantee and reserve. 含有不符之处的单据凭保函或在保留下不能议付。

商务英语常用国际商务英语词汇against翻译在国际商务英语中，against有着其特殊的含义，翻译时必须在理解上下文的基础上，准确地把握其真正意义。

1．以……为先决条件，凭……We will deliver goods against Letter of Guarantee．我们将凭保证书交货。

上面这句话的含义是：“我们"交货前必须以确认对方具有银行保证书为前提条件。

又例如：We only agree to send the documents against acceptance．我们只同意承兑交单。

“承兑交单”是国际贸易中付款方面的术语，其意思是：出口人将有关单证(提单、装箱单、商业发票等)交给进口人的条件是进口人必须承兑汇票。

另外一个付款术语documents against payment的含义是：进口人在付清货款后，出口人才会将有关单证交给进口人。

所以，该术语翻译成汉语为“付款交单"。

例如：The shipping documents will be handed to you against settlement of the amount shown．货运单据将在开列的款项付清后交付给你。

2．对比，兑换，对照Profits per share were estimated at about$8 for 2001 against $7 in 2000．2001年每股利润估计约为8美元，而2000年为7美元。

The rate of the euro against U．S．dollar is appreciating．欧元对美元的汇率正在上升。

3．以……作准备，防止，保……险My villa is insured against fire．我的别墅已保了火险。

We must save money against old age．我们必须存钱防老。

4．作为……借项，以……抵付Many bills were entered against his account．许多款项记在他的账上。