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英文合同常用词汇和句型1、开场白（合同的当事人背景介绍）2、过渡条款Now therefore，in consideration of the premises and covenants described herein-after, Party A and Party B agree as follows：参考译文:因此，双方基于各自提供之对价订立本合同，并做如下约定：注释和说明：”in consideration of premises and covenants”表示“在当事人提供的对价基础上"而非仅指“考虑到…”。
读者应重点理解“premise"这个词。
在一般场合下它是指与房屋相关的基础不动产或处所,但是在英文合同里边它却变成了“前提条件"。
3、结尾条款：IN WITNESS WHEREOF，the parties hereto have caused this Agreement to be executed by duly authorized representatives of both parties on the date and year first written above.参考译文：本合同由被正当授权之人，于本协议于上述记载之日期代表双方当事人订立，特此证明。
注释和说明：（1）“in witness whereof"的含义类似于中文合同中常见的“口说无凭，立此为证"。
（2)“execute”在英文合同中常解为“签署”，而非“执行”。
4、favor，“in favor of somebody”= ”in one’s favor”的意思主要有两种:以某人为受益人、有利于某人5、subject to sth。
1）遵从、遵守：This letter of Credit is subject to the Uniform Customs and Practice for Documentary Credits (1983 Revision）, international Chamber of commerce, Publication No.400。
常用缩略语表（文档来源为:从网络收集整理.word 版本可编辑.欢迎下载支持.1文档收集于互联网，如有不妥请联系删除.常用缩略语表 (1)a accepted 承兑AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税常用缩略语表 (2)ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value) 从价 Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录 Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以……比例 a/r all risks （保险）全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付常用缩略语表 (3)A/S ，acc/s account sales 承销帐、承销清单，售货清单 ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ASS. assessment 估征、征税ASSIMT. assignment 转让、让与ATC average total cost 平均总成本 ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师 Av. average 平均值 a.w. all wool 纯羊毛A/W air waybill 空运提单文档来源为:从网络收集整理.word 版本可编辑.欢迎下载支持.2文档收集于互联网，如有不妥请联系删除.A/W actual weight 实际重量常用缩略语表 (4)BA bank acceptance 银行承兑汇票 bal. b alance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. b lind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. b ond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单常用缩略语表 (5)b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded factory 保税工厂 Bfcy. Beneficiary 受益人 B/G , b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank ofInternational Settlements 国际清算银行 bit binary digit 两位数Bk. b ank 银行 Bk. b ook 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本 bldg. building 大厦 BMP bank master policy 银行统一保险 BN bank note 钞票BO branch office 分支营业处BO buyer ’s option 买者选择交割期的远期合同常用缩略语表(6)BOM beginning of month 月初 bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让balance of payments 收支差额 BOT balance of trade 贸易余额 BOY beginning of year 年初 b.p., B/P b ills payable 应付票据 Br. branch 分支机构 BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表 B/S bill of sales 卖据、出货单 B share B share B 股bank telegraphic transfer 银行电汇 BV book value 票面价值常用缩略语表 (7) c. cents 分。
租船合同常用缩略语A1: FIRST CLASSAAAA: ALWAYS AFLOAT, ALWAYS ACCESSIBLEAB: ALBE-BODIEDABS: AMERICAN BUREAU OF SHIPPINGABT: ABOUTABV: ABOVEACCT: ACCOUNTA/C: ACCOUNTACOL: AFTER COMPETION OF LOADINGADD: ADDRESSADJ: ADJUST (ADJUSTMENT)ADNL: ADDITIONALADV: ADV ANCE (ADVISE, ADVICE)AF: AS FOLLOWSAFT: AFTERAFTN: AFTERNOONAGW ALL GOING WELLAHL: AUTRILAIN HOLD LADDERA/M: ABOVE MENTIONEDAOH: AFTER OFFICE HOURA/O: AND/ORA.P.: ALL PURPOSESA.P.: ADDITIONAL PREMIUMAP: AGE PREMIUMAPL: AMERICAN PRESIDENT LINESAPLCTN: APPLICATIONAPR: APRILAPS: ARRIV AL PILOT STATIONAPT: AFTER PEAK TANKARB: ARBITRA TIONARR: ARRIVEDARRD: ARRIVEDARRV: ARRIV ALARRVL: ARRIV ALA.S. ALONGSIDEASAP: AS SOON AS POSSIBLEASF: AS FOLLOWSATDNSHINC: ANY TIME DAY OR NIGHT SUNDAY HOLIDAY INCLUDEDATS: ALL TIME SAVEDATTN: ATTENTIONAWB: AIREAY BILLAWIWL: ALWAYS WITHIN INSTITUDED WARRANTY LIMITSAWTSBE: ALL WORING TIME SA VED BOTH ENDSB: BEB: BREADTHB4: BEFOREBA: BRITISH ADMIRALTYBAL: BALANCEBB: BALLAST BONUSBBB: BEFORE BREAK BULKBC: BULK CARRIERBC: BULK CARGOBDL: BUNDLEB/DOWN: BREAKDOWNBENDS: BOTH ENDSBGD: BAGGEDBIMCO: BALTIC AND INTERNA TIONAL MARITIME CONFERENCE ORGANISATION BKG: BANKING (BOOKING_BL: BALEB/L: BILL OF LADINGBLK: BULKBLT: BUILTBM: BEAMB/N: BOOKING NOTEBOB: BUNKER ON BOARDBOD: BUNKER ON DELIVERYB/S (BS): BALESBTWN: BETWEENBV: BUREAU OF VERITAS (FRENCH=SHIP CLASSIFICATION SOCIETY)BWT: BALLAST WATER TANKC: CALMCBL: CABLECBM: CUBIC METERCC: CARBON COPY (TO)CERT: CERTIFICATECF (C.FT): CUBIC FEETCFM: CONFIRMCGO: CARGOCHOPT: IN CHARTERERS’ OPTIONCHTRS: CHARTERERSCIF: COST, INSURANCE AND FREIGHTCLC 1969: CIVIL LIABILITY CONVENTION 1969CLC: CIVIL LIABILITY CERTIFICATECLDY: CLOUDYC/N: CIRCULAR NOTEC/N: CONTRACT NUMBERCN: CHINESE NATIONALITYCN: CERTIFICATE NATIONALITYC/O: CARE OFC/O: CERTIFICATE OF ORIGINCOA: CONTRACT OF AFFREIGHTMENTCOFR: CERTIFICATE OF FINANCIAL REPONSIBILITYCO-OP: CO-OPERA TIVECOP: CUSTOM OF THE PORTCOW: CRUDE OIL WASHINGC/P: CHARTER PARTYCPCPIT: CHINA COUNCIL FOR PROMOTION OF INTERNATIONAL TRADECPCPIT: CHINESE PEOPLE’S COMMITTEE FOR PROMOTION OF INTERNATIONAL TRADE CPT: CAPTAINCPTP: CIVIL PILOT TRAINING PROGRAMMECQD: CUSTOMARY QUICK DESPA TCHCRISTAL: CONTRACT REGARDING ON INTERIM SUPPLEMENT TO TANKER LIABILITY FOR OIL CS: CASE(S)C/S: CASE GOODSC/V/E: CABLEVICTUALS/ENTERTAINMENTCY: CONTAINER YARDD/A: DISBURSEMENT ACCOUNTDD: DATE/DATE OF DELIVERY/DEADLINE DA TE/DESPATCH/DEMMURRAGE/DRY DOCK)DEL Y: DELIVERYDER.: DERRICKDFT: DRAFT (DRAUGHT)DHD: DESPATCH HALF DEMURRAGEDIOT: DAY INCLUDING OVERTIMEDISCH: CISCHARGEDLOSP: DROP LAST OUTWARD SEA PILOTDLR: DOLLARDL Y.: DELIVERYDNV: DET NORSKE VERITASDO: DIESEL OILDOC: COCUMENT OF COMPLIANCE/DOCUMENTDOP: DROPPING OUTWARD PILOTDOSP: DROP OUTW ARD SEA PILOTD.T.: DEEP TANKDWCC: DEAD WEIGHT CARGO CAPACITYDWCC: DEADWEIGHT CARRYING CAPACITYDW(T): DEAD WEIGHTEIU: EVEN IF USEDENCL: ENCLOSEENT: ENTERTAINMENTERR: ERRORETA: EXPECTED(ESTIMATED) TIME OF ARRIV ALETB: EXPECTED(ESTIMATED) TIME OF BERTHINGETC: EXPECTED(ESTIMATED) TIME OF COMMENCE (COMPLETION)ETCD: EXPECTED(ESTIMATED) TIME OF COMMENCE(COMPLETION) OF DISCHARGE E/V/C: ENTERTAINMENT/VICTUALS/CABLEEX INS: EXTRA INSURANCEF: FRESHFAS: FREE ALOGSIDE SHIPF&CC: FULL AND COMPLETE CARGOFCL: FULL CONTAINER LOADFDD: FREIGHT, DEMURRAGE AND DEFENCEFEU: FORTY FOOT EQUIV ALENT UNITFHEX: FRIDAYS AND HOLIDAYS EXCEPTEDFIGS: FIGURESFILO: FREE IN LINER OUTFIO: FREE IN AND OUTFIOST: FREE IN AND OUT AND STOWED AND TRIMMINGFIOT: FREE IN AND OUT AND TRIMMEDFLT: FLIGHT/FULL LINER TERMFLWG: FOLLOWINGFM: FROMF/N: FIXTURE NOTEFO: FREE OUT/FUEL OILFOB: FREE ON BOARDFOQ: FREE ON QUAYFOR: FREE ON RAILFRATE: FREIGHT RATEFRT: FREIGHTFW: FRESH WATERFYG: FOR YOUR GUIDANCEFYI: FOR YOUR INFORMATIONG/A: GENERAL A VERAGEG.A.: GENERAL ARRANGEMENTG.A.A.: GENERAL A VERAGE AGREEMENTGD: GOODGEN: GENERALGL: GERMANISCHER LLOYDGM: METACENTRIC HEIGHTGMT: GREENWICH MEAN TIMEGO: GAS OILGP: GENERAL PURPOSEGR: GRAINGRAINVOY: GRAIN VOYAGE CHARTER PARTYGRT: GROSS REGISTER TONNAGEGT: GROSS TONNAGE (GROSS TON)GTEE: GURANTEEHA: HATCH/HATCHW AYH/C: HOLD CLEANINGH’COVER: HA TCH COVERHEVER: HOWEVERHFO: HEA VY FUEL OILH/H: HOLD/HA TCHHO: HOLDHP: HORSE POWERH.S.S.: HEA VY GRAIN, SOYAS, SORGHUMHV: HA VEHWEVR: HOWEVERIAC: INCLUDING ADDRESS COMMISSIONIDL: INTERNATIONAL DATE LINEI.E.: ID EST (THAT IS)IFO: INTERMEDIATE FUEL OILIMO: INTERNA TIONAL MARITIME ORGNIZATIONINF: INFORMILOHC: IN LIEU OF HATCH CLEANINGI/O: INSTEAD OFISM: INTERNATIONAL SAFETY MANAGEMENTITF: INTERNA TION AL TRANSPORT WORKERS’ FEDERA TION IWL: INSTITUTE W ARRANY LIMITSJAN: JANUARYJAP: JAPAN (JAPANESE)JUL: JUL YJUN: JUNEKG: KILOGRAMMEKT: KNOTLAYCAN: LAYDAYS AND CANCELLING DAYSLBP: LENGTH BETWEEN PERPENDICULARSL/C: LETTER OF CREDITL/C: LAYDAYS AND CANCELLING DAYSLCL: LESS THAN CONTAINER LOADLDD: LOADEDL/DRA TE: LOADING/DISCHARGE RA TELIFO: LINER IN AND FREE OUTLOA: LENGTH OVER ALLLOI: LETTER OF INDEMNITYL/S/D: LASHING/SEPERATING MATERIAL/DUNNAGEL/SUM: LUMPSUMLW: LIGHT WEIGHTL YCN: LAYCANMAX: MAXIMUMMIN: MINIMUMMOLCO: MORE OR LESS IN CHARTERERS’ OPTION MOLOO: MORE OR LESS IN OWNERS’ OPTIONMSG: MESSAGEN: ANDNAABSA: NOT ALWAYS APLOAT BUT SAFE AGROUND NEGO: NEGOTIATIONNKK: NIPPON KAIJI KYOKAINOR: NOTICE OF READINESSNRT: NET REGISTER TONNAGENVOC: NOV-VESSL OWNING CARRIERNVOCC: NOV-VESSEL OWNING COMMON CARRIER NYPE: NEW YORK PRODUCE EXCHANGEO/A: ON ABOUTOAP: OVER AGE PREMIUMO.S.B.: ONE SAFE BERTHO.S.&D: OUTTURN REPORTO.S.&D: OVER, SHORT AND DAMAGE REPORTO.S.P.: ONE SAFE PORTO/T: OVERTIMEOWRS: OWNERSP/A: PARTICULAR A VERAGEPCT: PER CENTPDPR: PER DAY OR PRO RATEPIC(MIC): PERSON(MAN) IN CHARGEPICO: PORT IN CHARTERERS’ OPTIONPLT: PILOTPMPR: PER MONTH OR PRO RATAPNC: PRIV A TE AND CONFIDENTIALPNMT: PER NET METRIC TONPOB: PILOT ON BOARDPPD: PREPAIDPSTN: POSITIONPWWD: PER WEATHER WORKING DAYR: ARERECAP: RECAPITULATIONREDL Y: REDELIVERYREP: REPRESENTATIVERGDS: REGARDSROB: REMAIN ON BOARDRO-RO: ROLL-ON ROLL-OFF SHIPROT: REFFER TO OUR TELCONRVTG: REVERTINGRYT: REFFER TO YOUR TELEXSA: SAFE ANCHORAGESBP: SAFE BERTH SAFE PORTSDST: SINGLE DECK SELF TRIMMINGSF: STOW AGE FACTORSHEX: SUNDAYS AND HOLIDAYS EXCEPTEDSHINC: SUNDAYS AND HOLIDAYS INCLUDEDS.G.: SPECIFIC GRA VITYSMC: SAFE MANAGEMENT CERTIFICATESOF: STATEMENT OF FACTS/R B/L: SIGNING/RELEASING BILL OF LADINGSSHEX: SATURDAYS, SUNDAYS AND HOLIDAYS EXCEPTED SSHINC: SATURDAYS, SUNDAYS AND HOLIDAYS INCLUDED SSW: SUMMER SALT WATERS.TC.: SAID TO CONTAINSTEM: SUBJECT TO A V AILABLITIY OF CARGOSW: SEA W ATER (SALT WATER)SWAD: SALT WATER ARRIVAL DRAFTSWL: SAFE WORKING LOADT4: THEREFORETBA: TO BE ADVISEDTBF: TO BE FORTBN: TO BE NAMED(NOMINATED)TCT: TIME CHARTER ON TRIP BASISTDW: TOTAL DEADWEIGHTTDY: TODAYTELCON: TELEPHONE CONVERA TIONTEMP: TEMPERATURETEU: TEWENTY FOOT EQUIV ALENT UNITST.L.O.: TOTAL LOSS ONLYTPC: TONS PER CENTI METRET.P.D: TONNES PER DAYTPI: TONS PER INCH (TONS PER INCH IMMERSION)T/T: TELEGRAPHIC TRANSFERTTL: TOTALWTS: WORKING TIME SA VEDU: YOUURGT: URGENTUSD: UNITED STATES DOLLARSUU: UNLESS USEDV: WEV AT: V ALUE ADDED TAXV/C: VOYAGE CHARTERVIC: VICTUALSVLCC: VERY LARGE CRUDE CARRIERVLOCC: VERY LARGE OIL/ORE CARRIERVOY: VOY AGEVSL: VESSELVSL’S: VESSEL’SW/I: WITHINW/O: WITHOUTW/T: WITH TRANSHIPMENTWD: WORKING DAYWFPON: WHETHER FREE PRATIQUE OR NOTWHD: PER WORKING HATCH PER DAYWIBON: WHETHER IN BERTH OR NOTWCCON: WHETHER IN CUSTOMS CLEARANCE OR NOTWIFPON: WHETHER IN FREE PRA TIQUE OR NOTWIPON: WHETHER IN PORT OR NOTWL: WILLWOG: WITHOUT GURRANTEEWP: WEATHER PERMITTINGWTS: WORKING TIME SA VEDWUD: WOULDWWD: WEATHER WORIKING DAYWWDSHEXUU: WEATHER WORKING DAYS SUNDAYS AND HOLIDAYS EXCEPTED UNLESS USED WWDSHINC: WEATHER WORKING DAYS SUNDAYS AND HOLIDAYS INCLUDEDWWR: WHEN WHERE READYWWRCD: WHEN WHERE READY ON COMPLETION OF DISCHARGEWWWW: WHETHER IN PORT OR NOT, WHETHER IN BERTH OR NOT, WHETHER FREE PRA TIQUE OR NOT, WHETHER CUSTOMS CLEARNACE OR NOTYDAY(YDY): YESTERDAYYF: YELLOW FEVERYR: YOURZ: ZERO ZONE TIME (GREENWICH MEAN TIME).--COLLECT BY ZHANG JIAN HUA 2010-DEC-31。
合同条款常用英文词汇买方buyer卖方seller项目名称Project name地址address电话phone传真fax联系人contact person本合同由买卖双方签订，根据本合同条款，买方同意购买，卖方同意出售以下产品。
This contract is made by and between the buyers and sellers, whereby the buyers agr ee to buy and the sellers agree to sell the under-mentioned. Commodities according to the terms and conditions stipulated below.1. 详细货物清单Detail supply list2. 合同价格Contract value序号item 型号model 尺寸size, dimension 数量amount, unit 单价unit price 总价total price 备注remark 货物，运费freight, transportation 合同总额（含安装费与税金）Contract amount incl. VAT installation3. 付款条件payment conditions, payment terms4. 交货地点delivery place5. 发货期delivery time6. 安装条款installation clause7. 验收条款inspection clause8. 保证条款guarantee clause9. 不可抗拒条款Force Majeure Clause10. 违约条款Breach clause11. 其他条款Miscellaneous clause12. 买卖双方信息buyer and seller information此合同一式二份，由双方各持一正本。
租船合同常用缩略语A1 FIRST CLASSAA ALWAYS AFLOAT 永远漂浮AA ALWAYS AFLOAT ALWAYS AITNIN INSTITUTE WARRANTY LIMITS AAAA ALWAYS AFLOAT，ALWAYS ACCESSIBLEAAR AGAINST ALL RISKSABV ABOVEABS AMERICAN BUREAU OF SHIPPING 美国船级社ABT ABOUTA/C ACCT，ACCOUNTACC ACCEPTANCE/ACCEPTEDACCDG ACCORDING TOACOL AFTER COMPLETION OF LOADINGADA WOG ALL DETAILS ABOUT WITHOUT GUARANTEEADD ADDRESS/ADDITIONALADDCOM ADDRESS COMMISSION回扣佣金ADDN ADDITIONADFT AFT DRAFT 艉吃水A/E ACCEPTAF AS FOLLOWSAFMT AFTER FIXING MAIN TERMS固定主要条款之后AFSP ARRIVAL FIRST SEA PILOTAFTN AFTERNOONAG（=PG）ARABIAN GULF（PERSIAN GULF）AGT AGENTAGW ALL GOES WELLAGW/WP ALL GOING WELL/WHETHER PERMITAH ANTWERP/HAMBURGAHL AUSTRALIAN HOLK LADDERAHPS ARRIVAL HARBOUR PILOT STATIONAIMS AMERICAN INSTITUTE OF MERCHANT SHIPPINGALT ALTERNATIVEA/M ABOVE MENTIONEDAMELOG AMERICA LOGAMWELSH C/P ORE-AMERICANIZED WELSH COAL CHARTER ANCH ANCHORAGEANS ANSWERANTHAM ANTWERP-HAMBURGA/O AND/ORAOB AS ON BOARDAOH AFTER OFFICE HOURA/P AGE PREMIUMAP ADDITIONAL PREMIUMAP ALL PURPOSEAP AGE PREMIUMAPS ARR PILOT STATIONAPT AFTER PEAK TANKA/R ALL RISKSARA AMSTERDAM/ROTTERDAM/ANTWERP RGEARB Y/A 1974 ARBITRATION YORK ANTWERP RULEARND AROUNDARNGD ARRANGEDARR ARRIVEARRD ARRIVEDARRV ARRIVALARRVL ARRIVALA/S ACCOUNT SALEA/S AFTER SIGHT 远期付款AS ALONGSIDEASAP AS SOON AS POSSIBLEASBA ASSOCIATION OF SHIPBROKERS AND AGENTS，INC ASF AS FOLLOWSASP AS PERASROBL AFTER SIGNING RELEASING ORIGINAL B/L ASSMT ASSIGNMENTASSN ASSOCIATIONASST ASSISTANTATA ACTUAL TIME OF ARRIVALATC ACTUAL TIME USED TO COUNTATD ACTUAL TIME OF DEPARTUREATDN ANY TIME DAY OR NIGHTATDNS AT DAYS AND NIGHTS SUNDAYATDNSHINC ANY TIME DAY OR NIGHT SUNDAY HOLIDAY INCLUDE ATDNSHINC ANY TIME，DAY，NIGHT，SUNDAYS AND HOLIDAYS INCLUDED ATM ATMOSPHEREATS ALL TIME SAVEDATSBE ALL TIME SAVED BOTH ENDSATSDO ALL TIME SAVED DISCHARGING ONLYATSLO ALL TIME SAVED LOADING ONLYATT ATTENTIONATTN ATTENTIONAUCT AUCTIONAUTHO AUTHORITYAWB AIRWAY BILLAWIWL ALWAYS WITHIN INSTITUDE WARRANTY LIMITSAWTS ALL WORkING TIME SAVEDAWTSBE ALL WORKING TIME SAVED BOTH ENDSAWTSDO ALL WORKING TIME SAVED DISCHARGING ONLYAWTSLO ALL WORKING TIME SAVED LOADING ONLYB BE；BREADTHB4 BEFOREBA BRITISH ADMIRALTYBAL BALINCE/BALTIMOREBB BALLAST BONUSBBB BEFORE BREAK BULKBBLS BARRELSB-BOND BID BONDBC BRITISH COLUMBIA；BULK CARRIER；BULK CARGO BCCA BULK CHRTS CONSULTANTS AUSTRALIABCZ/BCS BECAUSEB/D BREAKDOWNBD BIZ DEPTBDL BUNDLEBDS BANKING DAYSBE／BEND BOTH ENDSBENDS BOTH ENDSBGD BAGEDBHP BULK HARMLESS BID PPOSE CHRS TO OWRS BIMCO BALTIC INTERNATIONAL MARITIME CONFERENCE BKK BANGKOKBLFT BALE FEET 包装尺码（容积）BLK BULKBLKR BULKER 散装船BLR BOILERBLY BARLEYBNKR BUNKERB/O BUYERS OPTIONBOD BOARDBOD BOARD OF DIRECTORBOD BUNKER OF DELIVERYBOD,BOR BUNKER ON DELIVERY/REDEL BOFR BEST OFFERBOR BUNKER OF REDELIVERYBP BRITISH PETRORIUMBP BUNKER PRICEBSL BILLS OF LADINGBSN BUSANBSS LPS BASIS LUMPSUMBT BERTH TERMS(=LINER TERM)BTB BACK TO BULKBV BUREAU VERITASBW BRACKISH WATERB/W/A BERTH/WHARF/ANCHORAGE BYRTN BY RETURNCAD CASH AGAINST DOCUMENTS CANC/CANCL/CNXLG CANCELLING CANPAC CANADIAN PACIFICCAP /CAPA CAPACITYCAPT CAPTAINCARIBS CARIBBEAN SEACBF CUBIC FOOTSCBM CUBIC METERSCC CARBON COPYCCS CHINA CLASSIFICATION SOCIETYCCV COAL CORP OF VICTORIACERTS CERTIFICATIONSCFM CONFIRMC.G.A CARGO'S PROPORTION OF GENERAL AVERAGE共同海损货物分摊额CGO CARGOCHABE CHRS AGTS BOTH ENDSCHOP CHRS OPTIONCHOPT CHARTERER‘S OPTIONCHRS CHARTERERSCHSA COAL HANDLING SERVICES AGREEMENTCL CLAUSECLC CIVIL LIABILITY CONVENTIONCMT CEMENTCNTR COUNTER/CONTAINERCOA CONTRACT OF AFFREIGHTMENTCOB CLOSING OF BUSINESSCOM COMMISSIONCOMBOS COMBINATIONSCONS CONSUMPTIONCONTD CONTRACTEDCONTI CONTINENTALCOPCON COPPER CONCENTRATECOT CARGO OIL TANKSCOW CRUDE OIL WASHINGC/P CHARTER PARTY,CONTRACT PRICECPD CHARTERER PAYS DUESCPP CLEAN PETROLEUM PRODUCT（S )CQD CUSTOMARY QUICK DESPATCHC. R. CURRENT RATE 现行费率CRDIP COLUMBIA RIVER DISTRICT INCL PORTLANK OR CHRS OP PUGET SOUNDDISTRICT(=PSD)CRISTAL CONTRACTS REGARDING ALL INTERIM SUPPLEMENT TO TANKERLIABILITY FOR OIL POLLUTIONC.S.C CHINA STEEL CORCT CAPE TOWNCTIH COAL TERMINALS INFORMATION HANDBOOKCT PRICE CONTRACT PRICECTL CONSTRUCTIVE TOTAL LOSSC. T. L. O．CONSTRUCTIVE TOTAL LOSS ONLY 仅承保推定全损CTM CASH TO MASTERCU.GR GRAIN CAPACITY IN CUBIC FEET 立方英尺散装容积CY FLG CYPRUS FLG(=CYPRIOTD／A DIRECT ADDITIONAL 直航附加费DAP DAY ALL PURPOSE (LD+DIS)DAP DI AMONIUM PHOSPHATED.B. DEALS AND BATTENS（TIMBER）垫板和板条DBE(W)ATS DESPATCH PAYABLE BOTH ENDS ON(WORKING) ALL TIMEDBN DURBANDC DIRECT CONTINUATIOND.CL DETENTION CLAUSED/CL DEVIATION CLAUSE 绕航条款D/D DRY DOCKINGD. D. O DlSPATCH DICHARGING ONLY 仅在卸货时计算速遣费DEF DEFINITE,DEFINITELYDEL DELIVERYDELY DELIVERYDEM DEMURRAGE 滞期费DEM/DES DEMMURAGE/DESPATCHDEP DEPARTUREDEV DEVIATIONDF DEAD FREIGHT 空仓费DFL DRAFT FULL LOAD 满载吃水D/GR BACK GROUNDDHD DESPATCH HALF DEMURRAGE 速遣费是滞期费一半DHDWTS DESPATCH MONEY HALF DEMURRAGE AND FOR WORKING TIME SAVED 速遣费为滞期费的一半，并按节省的工作时间计算DHDWTS DESPATCH MONEY BENDS HALF DEMURRAGE AND FOR WORKING TIME SAVED AT BOTH ENDS 装卸港口的速遣费均按滞期费的一半，并按节省的工作时间计算DIOT DAILY INCL OVER TIMEDISCH DISCHARGEDISPORT DISCIIARGE PORTDISPT,DP DISCHARGING PORTDISRATE DISCHARGING RATEDLOSP DROPPING LAST OUTWARD SEA PILOT 最后出港海区引航员DLY DAILYD/N DEBIT NOTEDND DESPATCH(=DISPATCH) HALF OF DEMMURAGEDNS DARK NORTHERN SPRINGD/O DELIVERY ORDER提货单DO DITTO 同上，同前DO DIESEL OILDOCS DOCUMENTS 单证DOP DROPPING OUTWARD PILOT 出港引航员下船DOSP DROPPING OUTWARD SEA PILOTDOZ DOZEN （一）打DPP DIRTY PETROLEUM PRODUCTS 不洁石油产品DRI DIRECT REDUCED IRONDRIP DIRECT REDUCED IRON PRODUCTDRR DERRICKD／S DEVIATION SURCHARGE 绕航附加费D.S. DIRECT SURCHARGE 直航附加费D.S. SEA DAMAGE 海上损害DT DEEP TANKD.T.A. DEFINITE TIME OF ARRIVAL 船舶确切抵港时间DTG DISTANCE TO GODTL DETAILDWAT DEADWEIGHT ALL TOLDDWCC DEADWETHGT CARRYING CAPADWCC DEADWEIGHT CARGO CAPACITYDWOC DECLINED WITHOUT COUNTERDWT DEADWEIGHT TONSECCA EAST COAST CENTRAL AMERICAECI EAST COAST INDEAEIU EVEN IF USEDEK EVEN KEELE.L. EXPORT LICENCEEMED EAST MEDITERRANEANERLOAD EXPECTED READY TO LOADEST ESTIMATEDETA ESTIMATE ARRIVALETAD EXPECTED TIME OF ARRIVAL AND DEPARTURE （船舶）预计到达和离开时间ETCD ESTIMATED TIME OF COMPLETION OF DISCHARGINGETCL ESTIMATE COMMENCING LOADINGETD ESTIMATE DEPARTUREETR ESTIMATED TIME OF READINESSETR EXPECTED TIME OF REDELIVERYEX DD EX DRY DOCKFACCOP AS FAST AS SHIP CAN LOAD/DISCHARGE ACCORDING TO CUSTOM OF PORTFAP FOR ALL PURPOSEF+C FULL N CMPITN CGOFCC FIRST CLASS CHRSFCJC FIRST CLASS JAPANESE CHRSFCKC FIRST CLASS KOREAN CHRFD FREE DESPATCHFD FREE DISCHARGING=FREE OUTFD FREIGHT AND DEMURRAGEFERRMANG FERRO MANGANESEFERTS FERTILIZERSFF FULLY FITTEDFGO FOR GOODFH FIRST HALFFHEX FRIDAYS AND HOLIDAYS EXCLUDEDFHINC FRIDAYS AND HOLIDAYSINCLUDEDFI FREE INFIFO FIRST IN,FIRST OUTFILO FIRST IN，LAST OUTFILO FREE IN LINER OUT 船方不负但装货费但负担卸货费FILSD FREE IN LASHED，SECURED AND DUNNAGED 船方不负担装货、捆扎、加固、隔垫（料）等费用FINDIC FIRM INDICATIONFIO FREE IN AND OUT 船方不负担装卸费FIOS FREE IN AND OUT AND STOWEDFIOST FREE IN N OUT SPOUT(STOWED)TRIMMEDFIOST FREE IN AND OUT AND STOWED AND TRIMMEDFLT FULL LINER TERMS 全班轮条款FLTD FLUSH TWEEN DECKF／N FIXTURE NOTE 订舱确认书FO FIRM OFFER 报实盘FOC FLAG OF CONVENIENCEFOD FREE OF DAMAGE 损害不赔FOFFR FIRM OFFERFONASBA THE FEDERATION OF NATIONAL ASSOCIATIONS OF SHIPBROKERS AND AGENTS F.O.W FIRST OPEN WATER 解冻后首次派船F. P. FLOATING （OROPEN）POLICY 船名未定保险卑FPA FREE OF PARTICULAR AVERAGE 平安险F. R. ＆C. C. FREE OF RlOTS AND CIVIL COMMOTIONS 暴动和内乱不保条款F. R. O.F FIRE RlSK ON FREIGHT 货物火灾险F／T FREIGHT TON 运费吨F. T. FULL TERMS 全部条款FTD FITTEDFW FRESH WATERFWA FURNESS WITHY AUSTRALIAF.W.D FRESH WATER DAMAGE 淡水损害FWD FORWARDFWDET FRESH WATER DRAFT 淡水吃水FXD FIXEDFXG FIXINGFXTR FIXTUREFY(P)G FOR YOUR PRIVATE/PERSONAL GUIDANCE FYG FOR YOUR GUIDANCEFYI FOR YOUR INFORMATIONFYR FOR YOUR REFERENCEG/A GENERAL AVERAGEGA GO AHEAD/GENERAL ARRANGEMENTGAFTH THE GRAIN AND FEED TRADE ASSOCIATION GC/GCGO GENERAL CGOGEOROT GEOGRAPHICAL ROTATIONGIB GIBRALTARGL GROSS LOADINGGLESS GEARLESS 无装卸设备GMT GREENWICH MEAN TIME 格林威治时间GNS(P) GERMAN NORTH SEA (PORTS)GR GREEK/GRAINGR MH ONLY GRAIN MAIN HOLD ONLYGRD GEAREDGRT GROSS REGISTEREDHA HATCHESHAM HAMBURGHBI HARMFULHBG HAMBURGHC HEAD CHARTERERHC HATCH COAMINGHCM CITY HO CHI MINH CITYHD HEADHFO HEAVY FUEL OILHHDW HEAVY HANDY DEADWEIGHTHL HEAVY LIFTHLT HAMBERG LOCAL TIMEH/M HULL VALUE N MACHINERY VALUEH+M HULL AND MACHINERYHMM HYUNDAI MERCHANT MARINEHO HOLDSHRW HARD RED WHEATHSD HIGH SPEED DIESELHSS HEAVY GRAIN AND/OR SORGHUMS AND/OR SOYBEANS H/STMG HARBOR STEAMINGIAC INCLUDING ADDRESS COMMISION 包括租船人佣金IAGW IF ALL GOING WELLICATC/ATC IF USED ACTUAL TIME TO COUNTIFO INTERMEDIATE FUEL OILMDO MARINE DIESKL OILIGS INERT GAS SYSTEMILHC IN LIEU OF HOLD CLEANINGILW IN LOSS WEIGHTIMM IMMEDIATELYIMO INTERNATIONAL MARITIME ORGANIZATIONIN LOW IN LIEW OF WEIGHINGGEOG ROTN GEOGRAPHICAL ROTATIONINTERTANKO INTERNATIONAL ASSOCIATION OF INDEPENDENT TANKER OWNERS I/O INSTEAD OFIORE IRON OREITF INTERNATIONAL TRANSPORT WORKERS FEDERATIONITIN ITINERARYITR IN THIS REGARDIUHTTC IF USED HALF TIME TO COUNTIWL INSTITUTE WARRANTY LIMITSKAO KAOHSIUNGKEE KEELUNGKFA KOREA FOOD ASSOCIATIONKFX KOREA FOREIGN EXCHANGEKTS KNOTSLASH LIGHTER ABOARD SHIPLAT LATITUDELAYCAN LAYDAYS AND CANCELLING DAYLB LADEN/BALLASTL/C LAYDAY COMMENCEL/C LETTER OF CREDITLCL LESS THAN CONTAINER LOADED/LOCALL/D LOADING AND DISCHARINGLDG LOADINGLDPT LOADING PORTLGS LEGISTERLH LOWER HOLDLI LIBERIALIFO LINE IN/FREE OUTLIFO LINER IN FREE OUT/LAST IN FIRST OUTLL LADEN LEGSLNG LIQUEFIED NATURAL GASLOA LENGTH OVERALLL.O.I LETTER OF INDEMNITYLONG LONGITUDELPG LIQUEFIED PETROLEUM GASL/S/D LASHING/SEPARATION/DUNNAGELTBENDS LINER TERMS BOTH ENDSLTSBE LAYTIME SAVED BOTH ENDSLUBOIL LUBRICATION OILMARPOL MARITIME AGREEMENT REGARDIGN OIL POLLUTION OF LIABILITY MBXT MOTOR BLOCK EXCLUDED TURNINGSMCA MASTER CASH ADVANCEMDO MEDIUM DIESEL OILMEB MARSA EL BREGA,LIBYAMED MEDITERRANEANMELB MELBOURNEMGO MARINE GAS OILMH MAIN HOLDMIA MARINE INSURANCE ACTMIC MAN IN CHARGEMIO MILLIONMNL MANILAMOLCO MORE OR LESS AT CHARTER'S OPTIONMOLOO MORE OR LESS AT OWNER'S OPTIONMOM MOMENTMOP MURIATE OF POTASH(氯化钾肥)MOS MONTHMPP MULTI PURPOSEM/R MATE RECEIPTMRNG MORNINGMSA MARINER SHIPPING AUSTMTERMS MAIN TERMSNA NOT APPLICABLENAABSA NOT ALWAYS AFLOAT BUT SAFELY AGROUNDNABI NOT ABOVE BUT INCLUDINGNAEGA NORTH AMERICAN EXPORT GRAIN ASSOCIATION INCNCSA NORTH COAST SOUTH AMERICANDCAPMQS NO DEAD FREIGHT FOR CHARTERER'S ACCOUNT PROVIDED MINIMAL QUANTITY SUPPLIEDNEWC NEW CASTLENOA NON OVERAGENOPAC NORTH PACIFICNOR NOTICE OF READINESSNORA NOTICE OF READINESS ACCEPTEDNORGRAIN NORTH GRAIN C/PNORT NOTICE OF READINESS TENDEREDNORTA NOTICE OF READINESS TENDERED AND ACCEPTEDNOT REV NON REVERSIBLENPK NITPOGEN,PHOSPHATIC,KALLNRT NET REGISTER TONNAGENSP NORTH SEA PORTSNSW NEW SOUTH WALESNT NORTHERN TERRITORY,AUSTNTD NOTEDNV DET NORSKE VERITAS NORWEGIAN SHIP CLASSIFICATION SOCIETY NWS NEW WORLD SCALENYPE NEW YORK PRODUCE EXCHANGEO/A ON AROUNDOA OVERAGEOA O/A OAGE/ OVERAGEOAAOOP ON ARRIVAL AT OR OFF THE PORTOAP OVERAGE ADD PREMIUMOB OR BETTEROBO OIL/BULK/ORE CARRIEROBQ ON BOARD QUANTITYO．C. OPEN CHARTER，OPEN COVER 货港未定租船合同，预定保险O/D ON DECKOFRNG OFFERINGONRS OWNERSONW ONWARDO/T OVERTIMEOTLX OUR TELEX 我方电传O/O OWNERS OPTIONP.A. PER ANNUM 每年P/A PORT AUTHORITYP/A PARTICULAR AVERAGE 单独海损PAC RV PACIFIC ROUND VOYAGEP-BOND PERFORMANCE BONDPC PART CARGOP/C PORT CHARGEP/D PORT DISBURSEMENTPDPR PER DAY PRO RATAPE PORT ELIZABETHPF PROFORMER/PROFORMAPICO PORT IN CHARTERERS OPTIONPLT PER LONG TONPM PREMIUMPMO PASSING MUSCAT OUTBOUNDPNC PRIVATE AND CONFIDENTIALPNG PAPUA NEW GUINIAPNI PROTECTION AND INDEMNITYPNW PACIFIC NORTH WESTPOC PORT OF CALLP.O.D. PAID ON DELIVERY 交货时付讫POSN POSITIONP.P. PICKED PORTS 选定港PPD PREPAIDPPP PLATE POLLARD PELLETSPPT PROMPTPROK PHOSPHATE ROCKPSIN POSITIONPWH PER WORKING HOURPWWD PER WEATHER WORKING DAY QDA QUICK DESPATCH AGREEMENTS QOO QUANTITY IN OWRS OPTNRD RUNNING DAYSRDAM ROTTERDAMRDC RUNNING DOWN CLAUSE 两船碰撞条款RECAP RECAPITULATION 概括ROB REMAINING ON BOARDROC REFER TO OUR CABLERORO ROLL ON-ROLL OFFROT ROTTERDAMROTLX REFERENCE OUR TLXRVTG REVRRTINGS/A STATEMENT OF ACCOUNTS/O SELLER'S OPTNS/R SIGNING RELESINGSA SAFE ANCHORGESB SAFE BERTHSBAP SAFE BERTH ANCHORAGE PORTSBM SOY(A) BEAN MEALSBP SAFE BERTH PORTSBT SEGREGATED BALLAST TANKSCA SUEZ CANAL AUTHORITYSD SHILTER DECK/SINGILE DECKSDSTBC SINGLE DECK SELF TRIMMING BULK CARRIERSDW SUMMER DEADWEIGHTSEPA SEPARATIONSF STOWAGE FACTORSGL SCALE GROSS LOADINGSH SECOND HALFSHEX SUNDAYS AND HOLIDAYS EXCEPTEDSHEXEIU SUNDAYS AND HOLIDAYS EXCEPTED EVEN IF USED SHEXUU SUNDAYS AND HOLIDAYS EXCEPTED UNLESS USEDSHINC SUNDAYS AND HOLIDAYS INCLUDEDSL SCALE LOADINGSOL SHIPOWNERS' LIABILITYSP SAFE PORTSPOT PROMPTSQM SQUARE METERSSHEX SATURDAYS SUNDAYS AND HOLIDAYS EXCEPTED SSW SUMMER SEA WATERSTOA SUBJECT TO OWNER'S APPROVALSUB SUBSITUTE VSLSUB SUBJECT TOSW SOFT WHEATSW SALT WATERSW DRKS SWINGINGDERRICKSSWAD SALT WATER ARRIVAL DRAFTSWL SAFE WORKING LOADSXUU, SHEXUU SUNDAY HOLIDAY EXECPTED UNLESS USED SYML SOY(A) BEAN MEALSYNACOMEX CP CONTINENT GRAIN CHARTER PARTYT/C TIME CHARTTARV TURNAROUND VOYAGETBN TO BE NOMINATEDTCT TIME CHR TRIPTEU TWENTY-FOOTER EQUIVALENT UNITTF TROPICAL FRESHTOHC TOP OF HATCH COMINGTT TURNING TIMETYT TO YOUR TELEXUCAE UNFORESEEN CORCUMSTANCES ALWAYS EXPECT UKC UK CONTINENT/UNDER KEEL CLEARENCEUNOBM UNOBSTRUCTIVE MAIN HOLDUSC UNLESS SOONER COMMENCEDUSGC US GULF COASTUSNP/NOPAC US NORTH PACIFICVEF Vendor Electronic Filing System 供货商电子存档系统VEF VESSEL EXPERIENCE FACTOR船舶经验系数(油轮) VEF Bolivar Fuerte 波利瓦尔(委内瑞拉货币单位)V.O.P. VALUE AS IN ORIGINAL POLICY 价值如原保险单所载VLCC VERY LARGE CRUDE CARRIERSWA WEST AUSTWCCA WEAT COAST CENTRAL AMERICAWCCON WHETHER CUSTOM CLEARANCE OR NOTWCH WEST COAST INDIAWCI WEST COAST OF INDIAWCYO(P) WHAT CAN YOU OFFR (PPOSE)WFPGON WHETHER FREE PRETIQUE GRANTED OR NOT WICON WHETHER IN CUSTOM CLEARED OR NOTWIBON/WIPON WHETHER IN BERTH(PORT) OR NOTWIFPON WHETHER IN FREE PRETIQUE OR NOTWL(T)HC WATER LINE(TO) HATCH CONMINGWOG WITHOUT GUARANTEEWP WITHOUT PREJUDICE/WEATHER PERMITTINGWR AP WAR RISK ADDITIONAL PREMIUMWSNP WEATHERAND SAFE NAVIGATION PERMITING 天气以及安全航行允许（的情况下）WTS/LTS WORKING TIME SAVED/LAY TIME SAVEDWW WHITE WHEATWWR WHEN WHERE READYWWW WHEN WINCHES WORKING。
09《会计英语》期末复习资料v09《会计英语》期末复习资料I. Useful Phrases （短语）1.Trading securities交易性⾦融资产2.Notes/accounts receivable 应收票据/帐款3.Provision for bad debts 坏帐准备4.Advances to suppliers 预付帐款5.Prepaid expenses 待摊费⽤6.Accrued expenses 预提费⽤7.Accrued payroll 应付⼯资8.Dividends payable 应付股利9.Provision for loss on realization of inventory 存货变现损失准备10.Available-for-sale securities 可供出售的⾦融资产11.Hold-to-maturity securities 持有⾄到期投资12.Long-term investment in equity 长期股权投资13.Long-term investment maturing within one year ⼀年内到期的长期投资14.Receivables collectible after one year ⼀年以上应收款项15.Fixed assets - cost 固定资产原价16.Fixed assets – net book value 固定资产净值17.Fixed assets – pending disposal 固定资产清理18.Accumulated depreciation 累计折旧19.Construction in progress 在建⼯程20.Intangible assets ⽆形资产21.Proprietary technology and patents ⼯业产权及专有技术22.Deferred tax assets 递延所得税资产23.Current liabilities 流动债务24.Provisions for foreseeable liabilities 预计负债准备25.Premium/discount on debentures payable 应付公司债券溢价/折价26.Deferred tax liabilities 递延所得税负债27.Paid-in capital 实收资本28.Capital/Earnings surplus 资本/盈余公积29.Undistributed profits 末分配利润30.Accumulated losses 累计亏损31.Profit and loss account利润表32.Sales discounts and allowances销售折扣与折让33.Impairment losses of assets 资产减值损失34.Gain/loss on changes in fair value 公允价值变动收益/损失35.Operating profit/loss 营业利润/亏损36.Non-operating income/expenses 营业外收⼊/⽀出/doc/1d062803f78a6529657d5300.html profit/loss after tax 税后净利润/亏损38.Earnings per share (EPS) 每股收益39.Basic/diluted EPS 基本/稀释每股收益II. Abbreviations （缩略语）1.GAAP : Generally Accepted Accounting Principles .公认会计原则2.FASB : Financial Accounting Standards Board. 财务会计准则委员会3.AICPA: American Institute of Certified Public Accountants. 美国注册会计师协会4.CICPA : Chinese Institute of Certified Public Accountants. 中国注册会计师协会5.MOF : the Ministry of Finance财政部6.SL Method : straight-line method. 直线法P.252/77.ROA : return on assets.资产报酬率P.267/78.EPS : earning per share.每股收益P.351/99.P/E Ratio : the price/earning ration 市盈率10.SCF : the statement of cash flows 现⾦流量表III. Questions （回答问题）Lesson 1 --- Home Assignments1.What are the four financial statements prepared by a proprietorship toprovide information for decision making?√They are: income statement (profit and loss account), statement of owner’s equity (capital statement, statement of retained earnings), balance sheet and cash flow statement.2.What is the proper formula presentation of the accounting equation? √Assets = Liabilities + [owner’s equity + (Revenue – Expenses)]3.What are the four key ethical standards that are expected of professionalaccountants?They are: integrity, confidentiality, competence, and objectivity.Exercise 1 - 2: p.2Foreman Corporation, engaged in a service business, completed the following selected transactions during the period: √1)Issued additional capital stock, receiving cash;2)Purchased supplies on account;3)Returned defective supplies purchased on account and not yet paid for;4)Received cash as a refund from the erroneous overpayment of anexpense;5)Charged customers for services sold on account;6)Paid utilities expense;7)Paid a creditor on account;8)Received cash on account from charge customers;9)Paid cash dividends to stockholders;10)Determined the amount of supplies used during the month.Using a tabular form with column headings entitled Transactions, Assets, Liabilities, and Capital respectively, indicate the effect of each transaction. Use + for increase and – for the decrease.Lesson 2 --- Home Assignments1.Does debit always mean increase and credit always mean decrease? √No, it does not. And debit or credit should not be confused with increase or decrease. It depends on which side of an account is used for debit or credit.2.Given that assets have economic value and that they have debit balances,why do expenses also have debit balances?√Because expenses have the effect of decreasing capital, and just as decreases in capital are recorded as debit, increases in expense accounts are recorded as debits. Lesson 3---Home Assignments1.Briefly explain the matching principle.√The matching principle states that expenses should be deducted (matched against) from the revenues earned in the same period.2.Why is an unearned revenue a liability?√Unearned revenue is a liability because the business owes the customer a good or service.Lesson 7---Home Assignments1.What do determinable current liabilities include? P.291 √They include trade accounts payable, current notes payable, current maturities of long-term obligations, cash dividends payable, accrued liabilities, and prepayments or deposits from customers.2.What does non-current liabilities represent? P.306√It represents obligations of the firm that generally are due more than one year after the balance sheet date.Lesson 8---Home Assignments1.What determines the yield rate of a company’s stock?√Dividends per share divided by market price per share determine the yield rate ofa company‘s stock.2.What is P/E ratio?√The Price/Earning (P/E) ratio is the ratio of the market price per share to earnings per share.Lesson 9---Home Assignments1.What are the three categories into which the SCF should be classified?They are a) cash flow from operating activities, b) cash flow from investing activities, cash flow from financing activities.2.What is the usefulness of the SCF?√From SCF, the information users can know the reasons for the difference between net income and net cash flows from operating activities.IV. E-C Translation （英汉语篇翻译）1.Preparing a Trial BalanceAccountants usually complete the posting of journal entries to the ledger accounts at the end of each month if they are using a manual system. With a computerized system, each posting is done automatically as each journal entry is recorded. The equality of debits and credits in the ledger should be verified at the end of each accounting period. T o verify the accuracy of the recording process, accountants prepare a trial balance of the ledger accounts.A trial balance not only provides a check on the equality of debits and credits but also is a useful summary of account balances for preparing financial statements.[参考译⽂] 编制试算表若使⽤的是⼿⼯录⼊系统的话，会计师通常是在每个⽉的⽉底完成⽇记帐到分类帐的过帐⼯作；若是⽤计算机系统的话，则每次过帐均在完成每笔⽇记帐的同时就⾃动完成了。
国际贸易缩略语中英文对照国际贸易缩略语中英文对照1. 介绍在国际贸易领域，人们经常使用缩略语来简化交流和减少文字的重复。
这些缩略语在国际贸易文件、协议、合同等各种场合中被广泛使用。
本文档将为您提供一份国际贸易缩略语的中英文对照表，帮助您更好地理解和运用这些常见的缩略语。
2. 国际贸易缩略语列表下面是一些常见的国际贸易缩略语及其中英文对照：- CIF: 成本、保险费和货运费（Cost, Insurance and Freight）- FOB: 船上交货（Free On Board）- EXW: 工厂交货价（Ex Works）- L/C: 信用证（Letter of Credit）- WTO: 世界贸易组织（World Trade Organization）- ICC: 国际商会（International Chamber of Commerce）- AEO: 授权经营人（Authorized Economic Operator）- ETD: 预计离港日（Estimated Time of Departure）- ETA: 预计到港日（Estimated Time of Arrival）- MOQ: 最小订购量（Minimum Order Quantity）3. 使用国际贸易缩略语的好处使用国际贸易缩略语有以下几个好处：1. 节省时间和文字: 国际贸易缩略语可以简化文字表达，节省交流时间，提高效率。
2. 统一规范: 国际贸易缩略语是国际通用的，使用它们可以保持统一规范，减少误解和歧义。
3. 提升专业性: 熟练掌握国际贸易缩略语可以提升您的专业形象，使您在国际贸易领域更加得心应手。
4. 如何学习国际贸易缩略语学习国际贸易缩略语可以采取以下几个方法：1. 阅读相关文献: 阅读相关的国际贸易文件、协议、合同等文献，学习其中常见的缩略语。
2. 参加培训课程: 参加国际贸易相关的培训课程，课程中通常会涉及到国际贸易缩略语的使用。
商务合同用词正式准确以下是商务合同中常用的正式词汇和短语：合同编号：此处的“编号”应使用“No.”来表示，而不是简写为“号”。
合同名称：使用完整的名称，避免缩写或简称。
合同条款：使用“条款”而不是“规定”或“要求”。
鉴于：在描述合同背景时使用“鉴于”而不是“因为”或“由于”。
签署：使用“签署”而不是“签定”。
签订日期：使用“签订日期”而不是“签订时间”。
有效期：使用“有效期”而不是“有效期至”或“有效期限”。
违约责任：使用“违约责任”而不是“违约金”。
适用法律：使用“适用法律”而不是“适用法规”。
解除合同：使用“解除合同”而不是“取消合同”。
法律诉讼：使用“法律诉讼”而不是“打官司”。
通知：在通知对方时使用“通知”而不是“告诉”。
协议：使用“协议”而不是“约定”。
本合同：在指代合同本身时使用“本合同”而不是“该合同”。
以下：在列举多个项目时使用“以下”而不是“下面”。
鉴于条款：在列举多个条款时使用“鉴于条款”而不是“由于条款”。
其他条款：在列举多个条款时使用“其他条款”而不是“其他规定”。
关于本合同：在描述合同相关内容时使用“关于本合同”而不是“关于这个合同”。
除了以上列举的常用词汇和短语外，商务合同中还可能涉及到其他专业术语和法律用语，需要根据具体情况进行准确使用。
同时，建议在撰写商务合同时，仔细审查和核对每一项条款，确保用词准确、表述清晰，避免因表述不当导致合同纠纷。
商务合同是为了明确商业交易中的权利和义务而制定的书面文件。
为了确保合同的正式性和准确性，应当使用专业、准确和正式的语言。
以下是一些建议，以确保商务合同用词的正式和准确：使用专业术语：商务合同涉及的领域通常比较专业，因此应使用该领域的专业术语。
确保使用的术语是标准并且准确的，避免使用模糊或含糊不清的词汇。
使用正式语言：避免使用口语化或俚语，而是使用正式、严谨的语言。
句子结构应完整，语法应正确，没有拼写错误。
明确权利和义务：在合同中明确各方的权利和义务，避免出现歧义。
商务英语合同常用语一、引言合同是商务谈判的重要成果之一，其用途是确定双方商务交易的细节、责任和权益。
在撰写商务英语合同时，常用语言的选择和表达方式非常关键。
本文将介绍一些常用的商务英语合同常用语，帮助您在撰写合同时更加准确和专业。
二、合同条款1. 定义和解释该部分主要用于解释合同中的词汇和短语，确保双方在理解上没有差异。
常见表达如下：- "本合同"指本次合作双方达成的协议。
- "甲方"指合同中被指定的第一方。
- "乙方"指合同中被指定的第二方。
- "有效期"指合同的生效和终止日期。
- "违约"指不能履行合同义务的行为。
2. 目的和范围该部分清楚地说明合同的目标和范围，避免后期产生歧义。
常见表达如下：- 本合同的目的是确保甲方向乙方供应商品/服务并确保合法权益。
- 本合同适用于双方在特定时间范围内的所有商务交易。
- 乙方应根据本合同的要求提供特定的商品/服务。
3. 条款和条件该部分是合同的核心内容，包括价格、付款方式、交货期限等具体条款和条件。
常见表达如下：- 商品/服务的价格应在双方达成一致后确定，并由甲方支付给乙方。
- 付款方式可以是现金、支票、电汇等，应在合同签署后的指定日期内完成。
- 乙方应在指定的交货期限内向甲方提供商品/服务。
- 双方应及时解决可能发生的任何争议，并保护彼此的权益。
4. 保密在商务合作中，涉及到商业机密和敏感信息的保护非常重要。
常见表达如下：- 双方同意将在合作过程中获取的商业机密保密，未经许可不得泄露给第三方。
- 乙方承诺在合同终止时将甲方所有的商业机密归还给甲方，并不再使用。
5. 终止合同在某些情况下，合同可能需要提前终止。
常见表达如下：- 双方同意在事先通知的情况下可以提前终止合同。
- 若甲方或乙方发生重大违约行为，对方有权立即终止合同。
三、结束语商务英语合同的撰写要注重清晰、准确和专业。
常用经贸术语及缩略语AA.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 递盘双边贸易Bilateral TradeBill 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.(Combined 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 光票光票信用证Clean CreditCollection Bank 代收银行Collection 托收Combined Transport B/L 多式联运提单COMM (Commodity) 商品Commercial Draft 商业汇票Commercial Invoice 商业发票Commission 佣金Commodity Inspection Bureau 商品检验局Comparative Advantage 比较优势Compensation 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)D完税价格. (duty paid value) D.P.V．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) 文件号码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 Community) 欧洲经济共同体欧洲主要港口EMP (European Main Ports)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 commencement 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FF.A.Q (Fair Average Quality) 良好平均品质F.C.L.B/L (FIATA combined transport B/L) 国际运输商协会联合会联合运输提单F.I. (free in) 船方不负担装货费用F.I.O. (free in and out) 船方不负担装卸费用F.I.O.S. (free in and out and stowed) 船方不负担装卸及积载费用F.I.O.S.T. (free in and out and stowed and trimmed) 船方不负担装卸及积载平舱费用F.I.O.T. (free in and out and trimmed) 船方不负担装卸及平舱费用F.O.C (free on charge) 免费F.O.I (free on interest) 免息F.O.P (free on plane) 飞机上交货价F.O.Q. (free on quay) 码头交货价F.O.R. (free on rail) 铁路交货价F.O.T (free on truck) 车上交货价F.O.W. (free on wagon) 火车交货价F.P.A. (free of particular average)平安险F.R.E.C. (fire risks extension clauses) 存仓火险责任扩展条款F.R.W.D (fresh&Rain Water Damage) 淡水雨淋险F.W.R.D. (Fresh Water Rain Damage) 淡水雨淋险F/F (Freight Forwarder) 货运代理FAC (facsimile) 传真FAF (Fuel AdjustmentFactor) 燃料附加费各种货品FAK (Freight All Kind)FAS (Free Alongside Ship) 装运港船边交货FCA (Free Carrier) 货交承运人FCL (Full Container Load) 整柜Feeder Vessel/Lighter 驳船航次FEFC (Far East Feight Conference) 远东运费公会FEU (Forty-Foot Equivalent Unit 40') 40'柜型FIATA (Federation Internationable des Associations de Transitaires et Assimeles) 国际运输商协会联合会Firm Offer 实盘FMC (Federal Maritime Commission) 联邦海事委员会FOB (Free On Board) 装运港船上交货FOB Liner Terms 装运港船上交货班轮条件FOB Stowed 包括理舱费在内的装运港船上交货FOB Trimmed 包括平舱费在内的装运港船上交货FOB Under Tackle 装运港吊钩下交货FOBST (FOB Stowed & Trimmed) 包括理舱费、平舱费在内的装运港船上交货For Reference Only 仅供参考Force Majeure 不可抗力Foreign Exchange Reserve 外汇储备Forward Contract 远期交货合同Foul B/L 不清洁提单Franchise 免赔额Freight Prepaid 运费已付Freight to be Paid 运费到付Freight to Collect 运费到付Freight 运费Futures Commission Merchant 期货佣金商Futures Exchanges 期货交货所Futures Trading; Futures Transaction 期货交易GG.A. (General Average) 共同海损G.m.b.H (Gesellschaft mit beschrankter Haftung) 有限公司G.W. (Gross Weight) 毛重GATT (General Agreement on Tariffs&Trade) 关税及贸易总协定General Agent 总代理Generalized System of Preference 普惠制Grade of Goods 商品的等级GRI (General RateIncrease) 全面涨价Gross for Net 以毛作净普惠制GSP (generalized system of preferences)GSP C/O (generalized system of preferences certificate of origin) 普惠制产地证GSP Form A (generalized system of preferences Form A) 普惠制格式AHH.O. (Head Office) 总行H/C (Handling Charge) 代理费H/H (house to house) 集装箱门到门HAWB (house airway bill) 航空分运单HBL (House B/L) 子提单HC (high cubic) 高箱Heavy Weather 恶劣天气Hedging 套期保值Hook Damage 钩损险HSBC (Hongkong&Shanghai Banking Corporation) 汇丰银行II.O.P. (irrespective of percentage) 不计免赔率I.Q. (import quota) 进口配额I/D (import declaration) 进口申请书I/L (import licence) 进口许可证I/P (import permit) 进口许可证I/S (Inside Sales) 内销售IA (Independent Action) 各别调价ICC (Institute Cargo Clause) 伦敦保险学会条款ICC (International Chamber of commerce) 国际商会ICC CLAUSE A 协会货物(A)险条款ICC CLAUSE B 协会货物(B)险条款ICC CLAUSE C 协会货物(C)险条款IMF (International Monetary Fund) 国际货币基金组织IMP (import) 进口Import Contract 进口合同In Bulk 散装Inc. (Incorporated) 有限公司INCOTERMS (International Rules for the Interpretation of Trade Terms) 国际贸易术语解释通则Indent 订单Indicative Mark 指示性标志间接贸易Indirect TradeIndustrial Property 工业产权Inland Water Transportation 内河运输Inner Packing 内包装Inquiry Sheet 询价单Inquiry 询盘Inspection and acceptance 验收Inspection before delivery 交货前检验Inspection between process 工序间检验Inspection Certificate of Disinfecton 消毒检验证明书Inspection Certificate of Health 健康检验证书Inspection Certificate of Measurement &/or Weight 衡量检验证明书Inspection Certificate of Origin 产地检验证书Inspection Certificate of Quality 质量检验证书Inspection Certificate of Quantity 数量检验证书Inspection Certificate of Temperature 温度检验证明书Inspection Certificate of value 价值检验证书Inspection Certificate of Weight 重量检验证书Inspection Certificate on Damaged cargo 验残检验证书Inspection Certificate 检验证明Inspection on cleanliness of dry cargo hold 干货舱清洁检验Inspection on cleanliness of tank 油舱清洁检验Inspection on cleanliness 清洁检验Inspection Report 检验报告Inspection Tag 检查标签Inspection 检验Inspectorate General of Customs 海关稽查总局Insurance Broker 保险经纪人Insurance Certificate 保险凭证；保险证书Insurance Policy 保险单Insurance 保险Insurer 承保人INT(international) 国际的Intellectual Property 知识产权International Bank for Settlement 国际清算银行International Chamber of Commerce 国际商会International Multimodal Transport 国际多式联运INV (Invoice) 发票Invitation to Offer 邀请发盘Invitation to Tender 招标Irrevocable Letter of Credit 不可撤销信用证ISO (International Standard Organization) 国际标准化组织JJES (Japanese Engineering Standards) 日本技术标准规格JIS (Japanese Industrial Standare) 日本工业规格JV (Joint Venture) 合资企业JVC (Joint Venture Corporation) 合资公司KKID (Key Industry Duty) 基础工业保护关税KYD (kiloyard) 千码LL/C (Letter of Credit) 信用证L/G (letter of guarantee) 保函L/T (long ton) 长吨、英吨Land Bridge 大陆桥Lay Time 装卸时间LCL (Less Than Container Load) 拼柜Leasing 租赁Legal Weight 法定重量Letter of Guarantee 保证书；保函LIBOR (London Interbank Offer Rate) 伦敦银行同业拆放利率Line of Business 经营商品Liner B/L 班轮提单Liner Transport 班轮运输Liner's Freight Tariff 班轮运费表Long Form B/L 全式提单Long Ton 长吨Loss or Damage Caused Breakage of Packing 包装破裂险Loyd's Surveyor 英国劳氏公证行Ltd. Limited(company) 有限公司ltg. (lighterage) 驳船费MM 或MED (medium) 中等，中级的M.T.O. (multi-modal transport operation) 多式联运船上收货单M/R (mate's receipt)M/T (Mail Transfer) 信汇M/T 或MT (Measurement Ton) 尺码吨(即货物收费以尺码计费) M/V(merchant vessel) 商船M/W (measurement/weight) 体积或重量M3 立方米Manufacturer's Invoice 厂商发票Marine Transport 海洋运输MAWB (master airway bill) 总航空运单MAX (maximum) 最大的、最大限度的MB/L (Master Bill Of Loading) 主提单Memorandum 备忘录Metric Ton 公吨MFN (most favoured nation) 最惠国MIN (minimum) 最小的，最低限度MLB (Minni Land Bridge) 小陆桥，自一港到另一港口Money Order 汇款单Most Favored Nation Treatment 最惠国待遇Mother Vessel 主线船MTD (Multimodal Transport document) 多式联运单据Multilateral Trade 多边贸易Multi-National Corporation 跨国公司NN.N.B/L (non-negotiable,not negotiable B/L) 副本提单N.O.E. (not otherwise enumerated) 除非另有例举N.O.P.F. (not otherwise provided for) 除非另有规定N.O.S. (not otherwise specified) 除非另有指定N.W. (Net Weight) 净重N/F (Notify) 通知人N/M (no mark) 无唛头N/S (not sufficient) 不足Negotiating Bank 议付行Negotiation Credit 议付信用证Neutral Packing 中性包装Non-tariff Barrier 非关税壁垒Non-transferable L/C 不可转让信用证Notify Party 被通知人Nude Packed 裸装NVOCC (Non Vessel OperatingCommon Carrier) 无船承运人OO/F (Ocean Freight) 海运费O/L TPT ALL RISKS 陆运综合险O/L TPT RISKS 陆运险OBL (Ocean (or original )B/L) 海运提单Ocean Transport 海洋运输OCP (Overland Continental Point) 货主自行安排运到内陆点Offer 发盘OMCC (Ocean Marine Cargo Clause) 海洋运输货物保险条款On Board B/L 已装船提单On Deck B/L 舱面提单OP (Operation) 操作Open Bidding 公开招标Open Negotiation Credit 公开议付信用证Opening Bank, Issuing Bank 开证行Optional Port 选择港ORC (Origen Recevie Charges) 本地收货费用Order B/L 指示提单Original B/L 正本提单PP.A. (particular average) 单独海损P.P (Prepaid) 预付P.R.C (People's Republic of China) 中华人民共和国P/L (packing list) 装箱单、明细表P/O (Pruchase Order) 订购单Packing 包装Parcel Post Receipt 邮包收据Parcel Post Transport 邮包运输Partial Shipment 分批装运Patent 专利Pattern Sample 款式样Payee 收款人Payer 付款人Paying Bank, Drawee Bank 付款行Payment by Installments 分期付款Payment Credit 付款信用证Payment in Advance 预付货款付款PaymentPC/PCS (piece/pieces) 只、个、支等PCS (Port Congestion Surcharge) 港口拥挤附加费PCT (percent) 百分比Penalty 罚金Physical Delivery 实际交货Phytosanitary Certificate or Plant Quarantine Certificate 植物检疫证明书PICC (The People's Insurance Company of China)中国人民保险公司POD (Port Of Destination) 目地港POL (Port Of Loading) 装运港Port of Shipment 装运港Port Surcharge 港口附加费PR 或PRC (price) 价格Premium 保险费Presentation 提示Presenting Bank 提示行Principal 委托人Processing Trade 加工贸易Processing with Customer's Materials; Processing of Imported Materials 来料加工Product Buyback 产品回购Professional Speculators 专业投机商Proforma Invoice 形式发票Promissory Note 本票Protective Duty 保护性关税PSS (Peak Season Sucharges) 旺季附加费PUR (purchase) 购买、购货Purchase Confirmation 购买确认书Purchase Contract 购买合同QQuality as per Buyer's Sample 品质以买方样品为准Quality as per Seller's Sample 品质以卖方样品为准Quality, Weight and Measurements 货物质量、重量和尺码Quota 配额Quotation 报价RR.F.W.D (rain&or fresh water damage) 淡水雨淋险铁路运输Rail TransportRailway Bill 铁路运单Rebate 回扣Received for Shipment B/L 备运提单Reciprocal Credit 对开信用证REF (Reference) 参考、查价Ref.No. (reference number) 参考号Remittance 汇付Remitting Bank 汇出行Repayment Guarantee 还款保证书Retail Price 零售价Retaliatory Tariff 报复性关税Revocable Letter of Credit 可撤销信用证Revolving Credit 循环信用证Right of Recourse 追索权Risk of Clash & Breakage 破损破碎险Risk of Intermixture and Contamination 混杂、沾污险Risk of Leakage 渗漏险Risk of Odor 串味险Risk of Rust 锈损险Risk of Shortage 短量险Risks of Breakage 包装破裂险RMB(renminbi) 人民币Road Transportation 公路运输Running Days 连续日SS.O.L (shipowner's liability) 船东责任S.R. (strike risks) 罢工险S.R.C.C (strike, riots and civil commotions) 罢工、暴动及民变险S.S (steamship) 船运S/C (Sales Contract) 售货合同S/M shipping marks) 装船标记S/N (shipping note) 装运通知单S/O (Shipping Order) 装货单S/R (Selling Rate) 卖价Sale by Descriptions and Illustrations 凭说明书和图样Sale by Grade 凭等级买卖Sale by Sample 凭样销售Sale by Specification 凭规格买卖Sale by Standard 凭标准买卖销售确认书Sales ConfirmationSanitary Inspection Certificate or Certificate of Health 卫生检验证书SC (Service Contract) 服务合同SCI (special customs invoice) 美国特别海关发票Scope of Business 业务范围SDR (special drawing right) 特别提款权Sealed Bids; Closed Bids 密封递价Seaworthy Packing 适合海运的包装Settlement of Claim 理赔SGS (Societe Generale de Surveillance) 通用鉴定公司Shipped B/L 已装船提单Shipper 发货人Shipper 托运人Shipping Advice 装运通知Shipping by Chartering 租船运输Shipping Mark 运输标志；唛头Short Form B/L 简式提单；略式提单Short Ton 短吨Sight Credit 即期信用证Sight Draft 即期汇票signature 签字SINOTRANS (China National Foreign Trade Transportation Corporation) 中国外贸运输公司spec. (specification) 规格Specification of Goods 商品规格SSL (Steam Ship Line) 船公司Stale B/L 过期提单Standby Letter of Credit 备用信用证STL.(style) 式样、款式、类型Straight B/L 记名提单Strikes Risk 罢工险Submission to Tender 投标SWIFT (Society for Worldwide Interbank Financial Telecommunication) 环球银行金融电讯协会Symbolic Delivery 象征性交货TT 或LTX 或TX (telex) 电传T.L.O. (total loss only) 全损险T.O.C (Terminal Operations Option) 码头操作费T.P.N.D. (Theft, Pilferage and Non-delivery) 偷窃提货不着险T.R.C (Terminal Receiving Charge) 码头收柜费转船，转运T/S (Trans-Ship)T/T (Telegraphic Transfer) 电汇T/T (Transit Time) 航程Technological Transfer 技术转让TEU (twenty equivalent of unit) 相当于20呎集装箱TEU (Twenty-Foot Equivalent Unit 20') 20'柜型THC (Terminal Handling Charges) 码头操作费The Metric System 公制Theoretical Weight 理论重量Through B/L 联运提单Time Charter 期租船Time Draft (Usance Bill) 远期汇票Total Loss 全部损失，全损Trade Barriers 贸易壁垒Trade Terms 贸易术语Trademark 商标train/air 陆/空train-air-truck 陆空陆Tramp 不定期船Transferable Credit 可转让信用证transhipment additional 转船附加费transhipment allowed 允许转运Transhipment B/L 转船提单Transhipment Risks 转运险Transhipment 转船Transportation 运输TTL (Total) 总共UU.K.Ports (United Kingdom Ports) 英国港口U/T (unlimited transhipment) 无限制转船UCP (uniform customs&practice) 统一惯例UN (United Nations) 联合国Unclean B/L 不清洁提单Unconfirmed Letter of Credit 不保兑信用证UNCTAD (United Nations Conference on Trade and Development) 联合国贸易和发展会议Underwriter 保险公司Underwriters Laboratory 保险商实验室UNDP (United Nations Development Program) 联合国开发计划署Usance Letter of Credit 远期信用证Vvalue 价值Veterinary Inspection Certificate 兽医检验证书VOCC (Vessel Operating Common Carrier) 船公司V oluntary Offer 主动发盘voy. (voyage) 航次V oyage Charter 程租船WW.A. (with average) 水渍险W.O. (washing overboard) 冲失W.P.A./W.A. (With Particular Average) 水渍险W/M (Weight or Measurement ton) 以重量吨或者尺码吨中从高收费w/o (without) 没有W/T (Weight Ton) 重量吨(即货物收费以重量计费)W/T (with transhipment) 转船W/W 或W TO W (Warehouse to Warehouse) 仓至仓条款War Risks 战争险warehouse 仓库Warning Mark 警告性标志Weather Working Days 晴天工作日Weight Memo 重量单Wholesale Price 批发价Without Recourse 无追索权World Bank 世界银行WTO (World Trade Organization) 世界贸易组织wty. (warranty) 保证条款XEx Coupon 除息票exchange 汇兑；交易所excluding 不包括，免除extension 电话分机，内线YY.A.R (York-antwerp Rule) 约克—安特卫普规定(国际共同海损规则) YAS (Yard Surcharges) 码头附加费YT (your telex) 你方电传Zzero defects 无差错，无缺憾证明书]Zertifikat(=certificate) 德ZERT [。
