商务翻译(4)—词语翻译与证书翻译

所以在公证书的译文中也要体现这种形式。
• 6.3 公示语翻译的要求
公示语翻译的要求有以下几点：
1. 注重文化差异。 2. 分析语境，正确把握“译、雅译或不译”的原则。
考虑到不同国度、不同国情，公示语的翻译应遵循 “译、雅译或不译”的原则。像商店招牌、街头路牌等含 有指示意义的公示语我们一般直接翻译，而对于那些提示、 限制、强制性的公示语则要借鉴跨文化交际理论，遵循 Peter Newmark 的交际翻译方法进行“有效”、“优雅” 的翻译。
2. 流畅自然。 3. 表达清晰严谨。
在公证书中，有时为了体现法律文件的严谨精确， 文中会使用各种附加语、修饰语和复杂紧凑的复合句，以 避免表述不清或不严密。在翻译时要理解公证书拟定的原 本用意，抓住重要的信息和中心含义，再借用译入语的各 种语言手段再现法律文体的严谨性。
4. 格式要规范。 公证书的文字中总是采用纪实和确认的行文方式，
证书、证明中常出现各种结构严谨的套语，如：汉语中常用的 “特此证明”或“兹证明”在英语中常译作This is 译的要求有以下几点：
1. 措辞准确。 涉外公证涉及的内容比较繁杂，因而公证书中会出
现不同的术语。因此，译者要对公证书中与术语相关的概 念理解清楚，翻译时措辞要准确。此外，公证书的行文力 求准确从而限制了同义代换的可能性，译者应在译文中不 厌其烦地重复使用同一术语，以使概念表达得更为精确。
CIVIL STATUS OFFICER Issued by authority of the Chief Officer of the Civil Status of the United States of America
译文： 出生公证
根据户籍登记第（2003）00002 号显示，我 管区公民约翰·贝克于2005 年5 月10 日在华盛顿 州塔达市出生，其生父是华尔特·贝克，生母是罗 斯·贝克。特此证明。

贺卡I have just heard of your engagement to Shelly Travers. Let me be among the first to send my best wishes for you.I've known Shelley for years, and I'm very fond of the lad. But I think he's lucky to have won a grand girl like you; and tell him for me, my dear, that I congratulate him!喜闻你与谢利·特拉维斯订婚的消息，我要在第一时间（请允许我率先/即刻）向你表达良好祝愿。

我与谢利相识多年，他是个讨人喜欢的小伙子。

但我仍然认为，能赢得你这样一位优秀的姑娘的芳心，实为谢利之幸。

亲爱的，请向他转达我的祝贺。

愿你以及在伦敦的所有朋友圣诞快乐，新年幸福。

请把我的祝愿转达给其他各位。

谨向你们执意以最亲切的问候。

This is to wish you and all our friends in London A Merry Christmas and A Happy New Year.Kindly pass this message to the others.With kindest regards to you all.August the 12th will always mean one thing to me ---- your birthday. For weeks before that date my mind turns toward it, and my thoughts turns toward you. As I felt like sending you a birthday card, I went to look at some greeting cards in the stationer's and book stores. How eloquent and noble were the sentiments I read on them, but none of them seemed to have been written with so lovely a person in mind. So I decided to write you this birthday greeting with my own words.With my best wishes for many happy returns of your birthday, I am sending you somethingyou'd surely like.Congratulations again!8月12日这天，对我来说只意味一件事，那就是——你的生日。

如：Your earlier response to our request will be appreciated.
在国际商务英语应用文特别是国际商务信函中，礼貌是其中非常重要的语言特点。
Etiquette
二．商务英语的特点：
商务文本的翻译原则： 刘法公先生曾提出了“忠实(faithfulness) 、准确(exactness) 、统一(consistence) ”的商务英语翻译原则。
Clear, no ambiguity 商务英语在陈述事物时往往具体、明确，绝不含糊其辞。如商务英语不说“ We wish to confirm our telex dispatched yesterday ”，而要说“ We confirm our telex of July 2nd ,2000. ”。因为前者笼统含糊，后者清晰明了；
１.商务广告的翻译：“劝购功能相似” 广告的主要功能是劝购功能，即说服读者去买广告中所宣传的产品或服务。广告翻译是否成功取决它是否能在译文读者中取得同样的作用。广告翻译应以“劝购功能相似”为其基本原则，译文应与原文有大致相同的宣传效果，信息传递功能和移情感召功能。需要强调的是，由于语言之间存在的差异以及译文读者和原文读者的社会和文化背景不同，广告翻译的“功能相似”原则并不是要求字字对等的“忠实”翻译而是一种极为灵活的对等：即广告翻译的受众是否象原广告的受众一样乐于掏钱买商家所宣传的广告产品。
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译文：本条文适应于一切跟单信用证，并包括在其适用范围内的备用信用证，除非另有约定，对合同各有关方面均具有约束力。
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商务英语的特点： Structure: formal, complicated
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商务英语句子结构比较复杂，句式规范，文体正式，尤其在招标文件和投资文件以及合同中更是如此，如：

商务英语翻译技能等级考试汉英词汇表（以英语字母顺序排序）翻译员（五级）所要掌握的词汇为5高级翻译员（四级）所要掌握的词汇为5+4助理翻译师（三级）所要掌握的词汇为5+4+3翻译师（二级）所要掌握的词汇为5+4+3+24 安居工程housing project for low-income urban residents2 安全电报证书safety radio certificate4 安全系统fail-safe system3 按股分红sharing profits according to contribution4 按市价订购贡market order2 按市价折旧depreciation at market price2 按物价计酬法sliding scale5 按现价计算at current price3 按小时付酬be paid by the hour3 按原价计算calculated on the basis of their (or ist)original price4 按原口径计算calculate on the base line2 按质论价fixing the prices according to the quality of products5 案例分析case study3 八个坚持、八个反对eight do's and eight don'ts2 把…与国际接轨gear…to the international conventions3 把市场供货一买而光calear the market3 罢工暴动民变险SRCC （strikes, riots and civil commotions）5 罢工津贴（由工会给的）strike pay4 罢工纠察队员strike picket3 罢工险strike risk5 白领阶层white-collar2 白色商品(如冰箱和洗衣机等用在厨房中的产品) white goods4 白银市场silver market3 拜会made a courtesy call on4 班轮regular shipping liner3 班轮运费表liner’s freight tarif f4 班轮运输liner transport4 办公费office expenses4 半年决算half-year closing2 半日工作part-time employment, part-time job, part-time work4 半熟练的semi-skilled4 包工包料contract for labor and materials3 包工制labor contract system3 包销exclusive sales; have exclusive selling rights; submit anexpense account5 包装；包装物packaging5 包装不符wrong packing4 包装不善bad packing4 包装材料packing material5 包装成本packing cost4 包装费用packing charges5 包装工业packing industry4 包装规格packing specification3 包装破裂loss or damage caused by breakage of packing5 包装容积bale capacity5 饱和saturate5 保单guarantee3 保单期满expiration of policy3 保兑信用证confirmed letter of crdit3 保兑银行confirming bank2 保管货币custody of money2 保护措施protective measures2 保护关税protective tariff2 保护关税政策policy of protective tariff2 保护贸易政策protective trade policy5 保护主义protectionism3 保留工资retained salaries3 保姆式全程服务whole-journey nanny service3 保税仓库bonded warehouse2 保税工厂bonded factory2 保鲜期period of insurance5 保险insurance3 保险陈报书declaration policy4 保险代理insurance agent5 保险单policy; insurance policy4 保险单据insurance document4 保险担保guarantee of insurance2 保险范围extent of insurance coverage; insurance coverage; risk covered5 保险费premium4 保险公司insurance company4 保险合同insurance treaty5 保险回扣insurance rebate3 保险金（保险收入）insurance proceeds5 保险金得益benefit5 保险金额sum of insurance;amount insured3 保险经纪人insurance broker4 保险客户policy holder5 保险率费premium rate4 保险赔偿insurance indemnity2 保险凭证insurance certificate2 保险权益insurance interest5 保险人；承保人insurer3 保险索赔insurance claim3 保险条例（中国人民保险公司）CIC (China Insurance Clause)3 保险物interest insured4 保险性存货（以应付万一）decoupling inventory3 保险佣金insurance commission4 保险责任insurance liability3 保险责任终止termination of risk3 保险帐目underwriting account3 保险证明书cover note4 保险种类kinds of insurance2 保证国家的长治久安guarantee China's long-term stability2 保证金cash deposit5 保证金；利润margin4 保证信用证confirmed L/ C3 保证重量weight guaranteed3 保质保量quality and quantity assured2 报表statements and reports3 报关customs declaration; clearance of goods; apply to the customs 5 报关单；舱单manifest2 报关费customs declaration fee3 报关附税payment of duty2 报关行customs broker; customhouse broker5 报价quotation4 报税make a statement of dutiable goods4 报税通知单；报关单bill of entry5 报销reimburse5 暴跌break4 备忘录memorandum3 备用信用证stand by credit5 背书endorsement5 被解雇的；过多的redundant5 被面试的人interviewee5 被任命人appointee5 被诉方defendant4 被通知人notify party5 本地银行local bank4 本国货币domestic currency, local currenc2 本金连所生利息principal with accrued interest4 本利capital and interest;principal and interest3 本票；期票promissory note5 比率ratio5 闭关自守autarchy2 边富民兴vitalize border areas and enrich the people living3 边际生产力marginal productivity2 边际消费倾向MPC (Marginal Propensity to Consume)5 边境贸易border trade; frontier trade4 编制预算preparing a budget; making a budget5 贬值depreciation4 变价appraise at the current rate4 标高售价mark-up3 标价posted price5 标签label4 标准standard type2 标准国际单位制international system of units2 标准集装箱TEU (Twenty-foot Equivalent Unit)2 标准价格normal price3 标准统一Harmonization of Standards5 表现工作情况performance5 饼形图pie chart5 病假sick leave5 病假工资sick note5 拨款allotment; appropriation2 拨款；拨款款项；资金分配remit money; allocation of funds5 波动fluctuate5 剥夺divest5 驳船lighter3 薄利多销small profits but quick turnover; large sales at a small profit4 补偿贸易（或抵偿贸易；往返贸易）compensating / compensatory trade; compen4 补税collection of duty short paid; cover deficit by state subsidies5 补助金allowance; benefit5 补助金；补贴；津贴subsidy2 不保兑信用证unconfirmed L/C2 不变成本；固定成本constant cost5 不变价格；固定价格fixed price; constant price5 不变资本；固定资本fixed capital; constant capital5 不充分就业underemployment2 不等价贸易trade of unequal values5 不定期船tramp4 不定值保单unvalued policy4 不动产,房地产real estate; immovable property 3 不动产税real estate tax2 不对路产品unmarketable goods5 不发达underdevelopment2 不固定利息variable interest2 不记名承兑acceptance in blank4 不记名支票bearer cheque5 不经济的，浪费uneconomical5 不可撤消的，不能改变的irrevocable4 不可撤销发盘irrevocable offer2 不可抗力force majeure2 不可转让信用证non-transferable L/C2 不论损失程度IPO (irrespective of percentage) 5 不欠债be out of debt3 不受约束without engagement3 不限期即期装运undefined prompt shipment3 不许转运；不许转船transshipment prohibited 3 不足款保险under-insurance3 布雷顿森林体系The Bretton Woods System 5 部分segment5 部门division; section5 部门经理助理staff manager5 簿记bookkeeping5 簿记员bookkeeper4 材料管理materials handling3 财产保险property insurance2 财产归属property ownership5 财团consortium4 财务报告financial statement2 财务混乱general chaos in bookkeeping4 财务结算financial settlement3 财务事项；金融交易financial transactions2 财务税收fiscal charges2 财务预算financial forecast5 财务支持backing5 财政public finance4 财政保护financial protection3 财政拨款financial allocations2 财政补贴financial subsidies; grant-in-aid4 财政部the Ministry of Finance5 财政的financial; fiscal4 财政关税revenue tariff2 财政管理机构fiscal authorities2 财政及预算拨款financial and budgetary provisions 5 财政年度fiscal year; financial year4 财政收入financial revenue5 财政税revenue tax5 财政信贷financial credit2 财政预算financial budget5 财政援助financial aid5 裁员redundancy5 采购人purchaser3 采取高姿态show magnanimity3 参加工会的工人organized labour5 参考价reference price4 参考样品reference sample5 参考资料reference2 残次商品substandard commodities4 残酷的cut-throat5 仓库depot4 仓至仓条款W / W (warehouse to warehouse)4 舱位shipping space2 操作简便easy and simple to handle4 草签合同initial a contract5 策划plot3 查船inspection of ships; search of ships4 查禁走私（缉私）prevention of smuggling2 查扣物品凭单seizure ticket4 查账；盘账check account4 查账报告audit report5 差额（常指股票买价和卖价）spread5 差额；收支差额balance3 产、供、销production, supply and marketing of products 5 产出；产量output3 产地证明书certificate of origin5 产品product4 产品成本cost of goods manufactured2 产品成分production sharing2 产品的参考号码reference number (Ref. No.)3 产品返销product buyback4 产品生命周期product life cycle5 产品说明specification3 产品组合（种类和数量的组合）product mix2 产业联合industry gonsolidation4 产值output value; value of output4 长期贷款long-term loan3 长期经营long-standing business dealing2 长期通货膨胀chronic inflation4 长期投资long-term investment4 长期债务人aged debtors4 长期证券long-term security3 长线产品long-term oversupplied goods; oversupplied products4 偿付借款repayment of loan3 偿付损失settlement of loss2 偿付信用证reimbursement credit5 偿还redemption; refund3 偿还贷款本息pay the principal and interest on the loan they borrow4 偿还基金redemption fund3 偿还率rate of redemption2 偿还外汇贷款repayment of foreign loans2 偿还债款paying off a loan2 偿还债权人settle with creditors3 偿还债务settle a debt payment3 偿债基金sinking fund3 偿债能力debt paying ability5 畅销active demand4 畅销best-selling goods3 畅销货article in great demand2 畅销全球selling well all over the world4 畅销性market ability5 钞票bank note4 钞票；纸币paper money2 超额奖金bonuses for topping quotas4 超额支出financial expenditure5 超过exceed2 超期羁押detention beyond the legally prescribed time limit5 超收overcharge4 超支over-expenditure5 车间flow shop4 撤销合同cancel a contract5 陈列室showroom5 成本cost3 成本保险费加运费CIF, c.i.f.4 成本会计cost accounting5 成本计算costing4 成本加运费价（离岸加运费价）C&F (cost and freight)5 成本价cost price2 成本推进式通货膨胀cost-push inflation3 成本推进型cost push3 成交conclude business4 成交make a bargain; concude a transaction3 成交额volume of transaction; volume of business 5 成交活跃的股票active stock5 成文法statute5 呈送hand in5 承办商contractor2 承包工程contracting work3 承包通知单insurance cover note5 承保险别risk covered; risk insured2 承兑费acceptance charge2 承兑交单documents against acceptance3 承兑信用证acceptance letter of credit4 承兑信用证banker’s acceptance4 承兑银行accepting bank; merchant bank4 承兑支票honor a check3 承接订单execute an order5 承诺commitment5 承认recognise5 承租人lessee2 诚信为本openness basing on sincerity4 城市建设附加费city development surcharge3 程租船；程租voyage charter5 持有者holder3 尺码吨measurement ton5 赤字deficit; in the red2 赤字开支deficit spending2 充分需求adequate demand5 冲突conflict5 抽查test check; sport check3 抽样认可acceptance sampling5 筹借资金financing5 酬金compensation; remuneration5 出厂价格producer price; ex-factory price4 出港许可证port clearance4 出境许可证departure permit; exit permit3 出口包装export packing5 出口包装公司export packer3 出口标准包装export standard packing5 出口补贴export subsidy5 出口管制export control5 出口合同export contract5 出口汇票export bill3 出口加工贸易active improement trade4 出口加工区EPZ （export processing zone)5 出口津贴export subsidy4 出口经营export operation5 出口能力export capability4 出口配额制export quota system2 出口申报export declaration5 出口税export duty4 出口退税tax eefund4 出口销售额export sales5 出口信贷export credit2 出口信用国家担保government guarantee of export credit3 出口信用证export letter of credit5 出口许口证export licence2 出纳receive and pay out money or bills5 出纳员cashier; pay clerk5 出租人lessor4 除当事人另有约定的以外unless parties have agreed otherwise 3 除非较早靠泊unless sooner berthed2 除非另有约定unless other wise agreed4 除非使用unless used5 除外责任exclusion2 储备货币reserve currency5 储备基金；储备资本reserve funds2 储蓄存款saving deposit5 储蓄银行savings banks5 处理（事务）dispose2 传销及变相传销Pyramid schemes and the ones in disguised forms 5 传阅circulate5 传阅的小册子（传单等）circular3 船舶运输代理人shipping and forwarding agents4 船舱进口报告书report of ship’s entry2 船东责任ship owner's liability2 船方负担税金steamer pays dues3 船壳特殊检验special survey for hull5 船员清单crew list4 船只扣留；海关扣留detention of vessel3 串味险risk of odor4 创办资本；最初资本initial capital5 创立set up4 垂直贸易（南北贸易）vertical trade; south-north trade5 纯金fine gold; pure gold5 纯利润；净利net profit5 纯收益；净收入；收益净额net income5 辞职resignation5 辞职申请；离职通知；通知notice2 从价税Ad (valorem tariff)4 从量税specific duty5 从事多种经营diversify4 从业人员employed person3 从属信用证subsidiary credit5 粗略地roughly5 促销传单flier(=flyer)2 催缴资本calling up of capital4 催债press for payment of debt5 存单depositor3 存积货物carrying stock5 存款savings2 存款比率ratio of deposits3 存款单；存款收据deposit receipt; deposit certificate; CD （certificate of deposit)4 存款金额amount deposited4 存款利率deposit rate3 存款利息interest on deposit3 存款政策policy of deposits; inventory policy5 存折bankbook; deposit book5 措辞wording2 达标活动target hitting activities4 达成交易strike a bargain4 达到最有效的基本生产规模MES (minimum efficient scale)5 打包bale packing5 打包机器press5 打发走dismissal3 打假crack down on counterfeit goods5 打入（市场）penetrate4 大东亚共荣圈Greater Far East Co-prosperity Sphere2 大幅度地；大量地substantially3 大减价bargain sale3 大量订购large-volume commodities; bulk commodity4 大陆架continental shelf3 大陆桥continental bridge; land bridge4 大路货（良好平均品质）fair average quality4 大写金额amount in words5 大灾难catastrophe5 大众传媒（如电视、广播、报纸等）mass media3 大众营销术mass-marketing3 大宗商品stample commodity3 呆滞商品drug in the market4 呆滞资产bad assets2 代表性样品representative sample5 代理人agent3 代理手续费agency commission4 代理协议agency agreement5 代理业务agent-service3 代销offer for sale; sale on a commission basis2 待指定be nominated4 贷款loaning money3 贷款利率lending rate2 贷款利息interest on a loan2 贷款期限length of loan5 贷款条件term of loan4 贷款协定；借款契约loan agreement4 贷款账户loan account3 贷款总额loan ceiling5 袋装货cargo in bag4 单边出口unilateral export2 单边贸易unilateral trade5 单边主义unilateralism3 单纯支付clean / simple payment4 单独海损PA (particular average)5 单价unit price4 单利simple interest5 单式簿记single-entry5 单位unit4 单位成本unit cost4 单一的实体single entity4 单一市场Single Market5 弹性工作时间制flextime2 弹性工作制的必须上班时间core time3 弹性预算flexible budget5 淡季的off-season4 淡水雨淋险FWRD (fresh water rain damage)3 当地信用证local letter of credit3 当事人之间私下和解amicable settlement between two parties2 当务之急top priority2 到岸价（成本加运费、保险费价）CIF-cost,insurance and freight2 到期本金matured principal4 到期全部付清be paid in full at the appointed time5 到期日,偿还日maturity3 到期未付清的负债matured liabilities unpaid5 得到供货sourcing5 登记注册的listed2 等价贸易trade of equal values5 低潮hard times4 低档（风险）债券，垃圾债券junk bonds3 低档商品市场down-market5 低效率inefficiency3 抵偿贸易政策compensation trade policy4 抵达海水吃水salt water arrival draft3 抵抗全球经济衰退combat the global economic slump4 抵押mortgage4 抵押贷款mortgage lending4 抵押金mortgage money3 抵押契约mortgage agreement4 抵押银行mortgage bank2 抵债pay a debt in kin or by labor5 抵制boycott4 地方公务员local public service employee5 地区region3 地租land tax3 递交辞呈hand in one's notice5 递盘bidding2 递实盘bid firm2 第三保险third-party insurance3 缔结合同conclude a contract3 缔约方contracting party2 电复cable reply2 电话接线员telephone operator5 电话销售telesales4 电汇telegraphic transfer; telegraphically remit4 电脑操作员key puncher4 电讯telegraphic communication3 奠基仪式foundation stone laying ceremony5 调查survey2 调节税regulatory business tax3 调解人re-conciliator5 调遣dispatch3 调整前预算表trial balance before adjustment5 订单order sheet; indent5 订购；订货book; place an order for5 订货合同contract for goods4 定金earnest money2 定期存款fixed deposit; time deposit2 定期存款单time certificate of deposit4 定期付款payment on term5 定期增加increment2 定期租船time charter5 定向orient5 定向发行introduction2 东亚经济圈East Asia Economic Rim3 董事会Board of Directors4 动产movable property5 动机motive5 冻结资本frozen fund2 冻结资产frozen assets5 冻结资金frozen capital5 独家代理exclusive agency; sole agency4 独家分销商sole distributor4 独家经营/ 包销/ 代理协议exclusivity agreement4 独家专营权exclusive right2 独立核算keep separate accounts4 独立经营individual proprietorship5 独占资本monopoly capital3 短量险risk of shortage5 短期贷款short-term loan4 短期汇票short-term draft5 短期借款short loan; short-term borrowing2 短期投资current investment; liquid investment3 短期外债short term external debt5 短期信贷short term credit2 短期债务；流动债务floating debt3 短期证券short-term security5 短缺scarcity3 短线产品goods in shor supply; undersupplied products4 对冲基金hedge fund4 对等样品counter sample3 对货物（合同、订单等）的保险insurance on goods (contract, order, etc.)2 对品牌的忠实（指消费者）brand loyalty2 对人民高度负责的态度maintain a high sense of responsibility5 对手competitor, rival5 对外贸易external trade; foreign trade2 对外贸易惯例custom of foreign trade2 对外贸易区foreign trade zone2 对外贸易值value of foreign trade2 对违禁品的没收confiscation of contraband3 对消贸易（抵偿贸易）counter trade4 兑付honour (a cheque)5 兑现pay cash; cash a cheque2 吨位丈量证书tonnage measurement certificate3 吨位证书tonnage certificate3 囤积价值carrying value2 多边安排multilateral arrangements3 多边环境协议Multilateral Environmental Agreement4 多边贸易multilateral trade2 多边协定multilateral agreement5 多边主义multilateralism5 多付（款）overpay4 多级管理multiple management5 多头bull4 多头买升buying long4 多头执法duplicate law enforcement5 多样化variety2 多种经营diversified economy4 额定投资；法定资本；核定资本authorized capital4 额外保险excess insurance3 额外保险费extra premium5 额外待遇（交通、保健、保险等）perk4 额外投资additional investment5 恶劣天气heavy weather二级词汇3 发货deliver goods4 发货人提供的重量shipper's weights4 发价make an offer5 发盘offer5 发盘的撤销5 发盘的修改modification; revocation5 发盘人offerer5 发票invoice4 发实盘offer firm5 发行股票issue; float4 发行价格issue price5 发言人spokesman2 发展基金expansion funds5 发展中的developing5 发证行issuing bank5 罚金；罚金条款penalty5 法定贬值devaluation5 法定的statutory3 法定货币lawful money; legal tender3 法定利率legal interest4 法定契约contract by deed5 法定升值；使货币升值；重估价revaluation3 法人税；公司税corporation tax3 法庭调解reconciliation by court3 反补贴税Countervailing Duty5 反馈feedback4 反倾销措施anti-dumping measures against3 反倾销税antidumping duty5 返销buy back2 贩卖transport goods for sale2 方法研究method study4 防潮包装damp-proof packing2 防范和化解金融风险address financial risks; guard against and defuse financial risks2 防水包装waterproof packing4 防伪标志anti-fake label2 防止"一哄而起" avoid herd mentality2 防止经济过热prevent an overheated economy2 房地产税housing and land tax3 放宽利率liberalization of interest rates5 放行release3 非凡的牛市raging bull3 非关税堡垒non-tariff barrier3 非技术工人unskilled worker4 非居民账户non-resident account3 非配额产品quota-free products3 非歧视Non-discrimination2 非生产性投资investment in non-productive projects; nonproductive funds4 非专门设计的off-the-shelf2 废除合同annul a contract5 废料或废品scrap2 费改税改革tax-for-fees reform5 费用expense5 分包（工程项目），转包；承包合同subcontract3 分保（在保险）re- insurance5 分发，分送产品distribution4 分股share split up4 分红share profit; receive dividends2 分级核算business accounting at different levels4 分阶段停止使用phase out5 分类帐；账本（账册、账簿）subsidiary account; ledger 3 分批运输partial transport5 分期偿还amortize5 分期偿还贷款term loan4 分期付款installment buying; purchase in installment3 分期付款购物法hire purchase3 分摊费用apportionment of expenses3 分业管理、规模经营business segregation, economy of scale4 风险分级classification of risk2 风险管理/ 评估risk management / assessment3 风险基金；风险资本venture capital3 风险意识consciousness of risk prevention3 风险准备金loan loss provision; provisions of risk5 风险资本risk capital2 封锁及禁运blockade and embargo2 封样sealed sample5 福利welfare2 福利补贴welfare for dependants; floating rate2 抚养津贴dependency allowance3 付款（交货）against payment3 付款交单document against payment (DP)5 付款凭单voucher5 付款台checkout5 负债；债务liability; get into debt3 附寄一张支票已清偿enclose a check in settlement of2 附加保险费additional premium3 附加费用additional charges; extra charges4 附加福利fringe benefits5 附加工资extra wage; supplementary wage4 附加津贴fringe benefits5 附加税surtax4 附加资本supplementary capital; additional paid-in capital5 附件appendix5 附录attachment4 复利（复息）compound interest4 复式簿记double-entry5 复苏recovery5 复样duplicate sample5 副本copy5 副产品by-product5 副职deputy2 改革价格形成机制reform the price formation mechanism 2 改善进入条件improve terms of access2 概不赊欠ready money business,no credit given3 概算financial estimates3 岗位津贴job subsidies3 港口附加费port surcharge3 港口税port dues5 杠杆比率leverage4 高层管理人员senior management2 高档商品的/ 地up market3 高度机密strictly confidential5 高额定价，撇奶油式定价skimming5 革新innovate3 格式合同model contract4 个别资本individual capital4 个人贷款personal loan4 个人收入personal income3 个人所得税individual income tax4 个人自愿计划voluntary private plans4 个体经济individual economy3 个体经营privately or individually-owned business4 个体经营者individual operator3 个体商贩individual traders and peddlers3 各费付讫charges paid4 给予折扣discount granted2 根本违反fundamental breach5 根据订单against order4 根据订货而生产的产品make-to-order3 跟单汇票documentary bill3 跟单信用证documentary letter of credit5 工厂的布局layout5 工厂的总产量throughput4 工厂负责人plant manager4 工会trade union4 工会代表工人与资方代表达成的collective agreement4 工会管事shop steward2 工商法规commercial and industrial law and regulations2 工商所得税tax on industry5 工商业界business circle4 工商资金industrial and commercial funds3 工团主义trade unionism3 工团主义者trade unionist3 工业（实业）股票industrial stock3 工业流动资金industrial circulating funds3 工业展览会industrial exhibition3 工艺精良sophisticated technology5 工资wage; earnings5 工资冻结wage freeze5 工资或薪金收入，经营或投资的收入income2 工资价格螺旋上升wage-price spiral3 工资指数wage index2 工作的满意感（自豪感）job satisfaction2 工作过程work-in-proGREss5 工作量workload2 工作流动job mobility4 工作轮换job rotation4 工作情况评估performance appraisal5 工作日working day5 工作时间working hours5 工作说明；职务说明job description4 工作条件working conditions3 工作位置work station5 工作许可证work permit5 公布；做广告advertise5 公差tolerance2 公共保险公司co- insurance company4 公共成分；公共部门；公有企业public sector2 公共关系PR (public relations)2 公共积累public accumulation2 公共事业股票utility stock4 公共投资public investment2 公共债务membership criteria2 公积金public welfare funds4 公开发行public issue4 公开上市交易的公司Publicly Traded Companies 3 公开市场业务Open-Market Operations5 公路通行税road toll3 公路运输road transport5 公平交易fair trade5 公司company; firm5 公司的长期目标和原则mission5 公司帐目books3 公司组织机构图organisation chart4 公务员public servants4 公益金public accumulation funds; public reserve funds4 公制the metric system5 公众，（有共同兴趣的）一群人或社会人士publics5 供不应求demand over supply3 供不应求in short supply3 供不应求的市场tight market2 供过于求supply exceeds demand5 供最后选择的候选人名单shortlist2 共同海损general average2 共同海损分摊GA contribution3 共同价contracted price4 共同商议collective discussion2 共同体基金community fund2 共有基金投资mutual fund investment5 贡持有人,股东shareholder5 贡持有人,股东；股票持有人stockholder5 贡经纪人stock-jobber4 贡投资stock investment4 钩损险hook damage4 购货单purchase note4 购货合同；购买合同；买卖合同purchase contract5 购货请求buying requisition2 购货确认书；购买确认书purchase confirmation3 购货转销buying for resale5 购买purchase5 购买力buying power; purchasing power3 估计价estimated price4 估计需求estimated demand5 估价；评定assess2 估税标准basis of assessment5 估算reckon4 股本；股本资本capital stock; equity capital5 股东；股票持有人shareholder3 股东年会annual general meeting5 股东权益equity5 股份share5 股份公司；证券公司stock company; joint-stock company 3 股份合作joint stock partnership2 股份有限公司limited (liability) company (ltd.)4 股金share capital4 股利收入income gain4 股面价格, 票面价格 par value5 股票stock2 股票报价quotation for stock4 股票发行stock issue5 股票公司job firm5 股票过户stock transfer2 股票换手率stock turnover5 股票交易额；营业额；员工流动的比率turnover4 股票交易所；贡市场；证券交易所stock exchange5 股票经纪人；贡经纪人stockbroker4 股票买卖；股票交易buying and selling stocks2 股票平均价格stock average5 股票商人stock jobber2 股票上市公司public limited company (plc)2 股票所有权stock ownership4 股票值share worth4 股票指数share index; stock index3 股权分置改革Share-merger reform5 股息dividend2 固定费用fixed rate4 固定工permanent worker3 固定汇率fixed exchange rate2 固定货币供给效应Fixed Money-Supply Effect 5 固定价格regular price5 固定收入fixed income3 固定收益constant return2 固定债务；长期债务funded debt3 固定资产fixed assets5 顾客化customise4 雇佣工人salary earner5 雇员名单，工资表payroll2 关闭公司wind up2 关键途径分析法critical path analysis2 关境customs frontier5 关税tariff; customs duty5 关税堡垒tariff barrier3 关税合并（关税同化）mergence of tariff2 关税减让tariff concession2 关税配额tariff quota3 关税收入customs revenue3 官价official price5 管理部门management5 管理人员的，管理方面的managerial2 管理信息系统management information syem (MIS) 4 管理帐目management accounts5 管辖（权）jurisdiction4 管账keeping accounts3 管制经济controlled economy3 惯常包装usual packing4 惯例established practice3 惯性增长率inertial growth rate3 光票clean bill5 广告牌；招贴板billboard5 广告业advertising5 广告印刷传单leaflet4 归个人支配的收入disposable personal income2 规避风险mitigate risks5 规格specifications3 规格不符different specification4 规格齐全complete in specifications4 规模经济scale economy / economies of scale4 规模经营优势advantage of economies of scale2 瑰丽多彩pretty and colorful5 国定利息fixed interest4 国防公债defense bond4 国防支出expenditure on national defense3 国合企业（即国有合作社）state-owned cooperatives4 国籍证书certificate of registry3 国际（商会）贸易术语解释通则International Chamber of Commerce Terms2 国际博览会international exposition; international fair5 国际储备international reserve2 国际多式联运international combined transport; international multimodal transport2 国际公法international public law3 国际货币基金international monetary fund（the IMF）5 国际贸易international trade2 国际贸易活动international trade activity2 国际贸易纽带nexus of international trade4 国际贸易值；国贸值value of international trade2 国际市场international market2 国际市场价格world （International）Market price4 国际收入international trade of payments4 国际收支balance of international payments; international reven and expenditure2 国际收支不平衡disequilibrium of balance of payment2 国际债券international bonds4 国家补贴public subsidies2 国家定额state quota3 国家公务员national public servant3 国家经济预算nation’s economic budget4 国家垄断state monopoly4 国家收入national revenue3 国家收支national balance sheet3 国家投资拨款appropriation for state investment4 国家现汇结存state foreign exchange reserves5 国库state treasury4 国库券state treasury bonds5 国库收入public revenue4 国贸地区分布international trade by regions4 国贸量quantum of international trade2 国贸商品结构international trade by commodities2 国民待遇national treatment5 国民收入；国收入national income3 国民素质the populace's cultivation2 国民支出总额gross national expenditure5 国内储蓄domestic saving4 国内汇兑domestic exchange; home exchange5 国内税internal tax3 国内信用证supplementary credit; domestic credit5 国内银行domestic bank2 国生产总值gross antional product5 国税national tax; state tax3 国外配额allocated quota3 国外支付external payment2 国外资产external assets3 国营铁路职员nation railroad man5 国债national debt; government loan5 过渡期间；中期interim2 过渡时期优惠期transitional grace period4 过渡政府interim government5 过户assigned3 过境货物监管supervision and control over transit cargo4 过境贸易；转口贸易transit trade5 海关the customs; custom house3 海关保税；海关罚款customs bond2 海关查扣customs seizure3 海关发票customs invoice2 海关罚款customs fine5 海关法customs law3 海关关长customs commissioner4 海关关封customs seal3 海关监督customs supervision4 海关人员customs officer; customs official2 海关手续customs formalities4 海关验货单particular paper for examination2 海上费用maritime charges3 海损保险单average policy3 海损理算书adjustment letter4 海外贸易overseas trade4 海洋运输ocean transport; marine transport2 海运货物保险条款ocean maritime cargo clauses4 含金量gold content2 含佣价price including commission汉语英文2 航程证明书certificate of itinerary4 航次期租time charter trip3 航空保险aviation insurance2 航空运费表the air cargo tariff4 航空运输air transport5 好主意，好点子gimmick5 号码簿；指南directory4 合并（公司，企业等的）amalgamation; merger2 合并债务consolidated debt2 合法收入lawfully-earned income5 合格产品zero defect2 合伙经营run a business in partnership5 合伙企业；合伙（关系）partnership4 合理时间reasonable time3 合理引导消费guide rational consumption3 合同编号contract serial number3 合同到期expiration of contract2 合同的解释interpretation of contact2 合同的续订renewal of contract5 合同法contract law3 合同规定的保证contract guarantee3 合同规定的义务contractual liability4 合同履行contract performance3 合同期限contract period5 合同条款contract clause; contract terms5 合同条款treaty article2 合营各方paries to a joint venture3 合约价exercise price3 合资经营企业joint ventures using Chinese and foreign。