外贸会计词汇

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外贸英语词汇

外贸英语词汇1800字1. Export: 出口2. Import: 进口3. Freight: 运费4. Customs: 海关5. Tariff: 关税6. Invoice: 发票7. Bill of lading: 提单8. Port of loading: 装运港口9. Port of discharge: 卸货港口10. Container: 集装箱11. Incoterms: 国际贸易术语12. FOB: 离岸价13. CIF: 成本保险费价14. DDU: 到门价15. DDP: 到岸价16. Letter of credit: 信用证17. Trade finance: 贸易融资18. Commercial invoice: 商业发票19. Packing list: 装箱清单20. Certificate of origin: 原产地证书21. Import license: 进口许可证22. Export license: 出口许可证23. Restrictive trade practices: 限制性贸易措施24. Anti-dumping duties: 反倾销税25. Quota: 配额26. Countertrade: 对等贸易27. Barter trade: 以货易货贸易28. Offset trade: 投资补偿贸易29. Joint venture: 合资企业30. Foreign direct investment: 外国直接投资31. Customs clearance: 海关清关32. Exporter: 出口商33. Importer: 进口商34. Consignee: 收货人35. Consignor: 发货人36. Broker: 中间人37. Forwarder: 货代38. Agent: 代理商39. Packaging: 包装40. Inspection: 检验41. Quality control: 质量控制42. Documentation: 文件处理43. Logistics: 物流44. Shipping: 航运45. Airfreight: 空运46. Ocean freight: 海运47. Inland freight: 内陆运输48. Warehouse: 仓库49. Bonded warehouse: 保税仓库50. Consolidation: 集拼51. Deconsolidation: 拆箱52. Transferable letter of credit: 可转让信用证53. Non-transferable letter of credit: 不可转让信用证54. Confirmed letter of credit: 保兑信用证55. Unconfirmed letter of credit: 非保兑信用证56. Irrevocable letter of credit: 不可撤销信用证57. Revocable letter of credit: 可撤销信用证58. Shipment date: 装运日期59. Delivery date: 交货日期60. Bill of exchange: 汇票61. Draft: 汇票62. Negotiation: 承兑63. Documents against payment: 货到付款64. Documents against acceptance: 承兑交单65. Pre-shipment inspection: 装运前检验66. Post-shipment inspection: 装运后检验67. Proforma invoice: 形式发票68. Commercial invoice: 商业发票69. Letter of intent: 意向书70. Memorandum of understanding: 谅解备忘录71. Warranty: 保证书72. Improper packing: 不当包装73. Gross weight: 毛重74. Net weight: 净重75. Delivery terms: 交货条件76. Trade secrets: 商业机密77. Product liability: 商品责任78. Manufacturer's warranty: 制造商保修79. Agent's commission: 代理费80. Export control: 出口管制81. Tariff barrier: 关税壁垒82. Non-tariff barrier: 非关税壁垒83. Import duty: 进口税84. Import quota: 进口配额85. Export subsidy: 出口补贴86. Export restriction: 出口限制87. Market access: 市场准入88. Intellectual property rights: 智能财产权89. Patent: 专利90. Copyright: 版权91. Trademark: 商标92. Royalty: 版权税93. Product standards: 商品标准94. Product labeling: 商品标识95. Environmental protection: 环境保护96. Occupational safety and health: 职业安全健康97. Foreign exchange: 外汇98. Exchange rate: 汇率99. Forward exchange rate: 远期汇率100. Spot exchange rate: 即期汇率101. Forward contract: 远期合同102. Spot contract: 即期合同103. Hedging: 避险104. Foreign exchange risk: 外汇风险105. Payment terms: 付款条件106. Payment in advance: 预付款107. Payment on delivery: 货到付款108. Open account: 赊账109. Factoring: 保兑汇票110. Discounting: 折扣111. Bill discounting: 汇票折扣112. Double taxation: 双重征税113. Taxation treaty: 税收协定114. Withholding tax: 扣缴税115. Value-added tax: 增值税116. Corporate tax: 企业所得税117. Individual income tax: 个人所得税118. Customs union: 关税同盟119. Free trade area: 自由贸易区120. European Union: 欧盟121. NAFTA: 北美自由贸易协定122. ASEAN: 东南亚国家联盟123. WTO: 世界贸易组织124. GATT: 关贸总协定125. Fair trade: 公平贸易126. Sustainable development: 可持续发展127. Social responsibility: 社会责任128. Corporate ethics: 企业道德129. Quality assurance: 质量保证130. Total quality management: 全面质量管理131. Supply chain management: 供应链管理132. E-commerce: 电子商务133. Internet marketing: 互联网营销134. Business-to-business: 企业间135. Business-to-consumer: 企业对消费者136. Business-to-government: 企业对政府137. Consumer-to-consumer: 消费者对消费者138. Online payment: 在线支付139. Cybersecurity: 网络安全140. Big data: 大数据141. Cloud computing: 云计算142. Globalization: 全球化。

外贸英语词汇

外贸英语词汇外贸英语词汇现金帐户 Cash account预付现金 Cash advance凭提货单支付现金 Cash against Bill of Lading (B/L)凭单据付现款||凭装货单付现款 Cash against Documents 现金资产 Cash assets现金结存||现金差额 Cash balance现收现付制||现金收付制 Cash basis付现款后交货||交货前付现款 Cash before delivery装运前付现款 Cash before shipment现金交易 Cash dealing现款押金||现金存款 Cash deposit现金折扣||现金贴现 Cash discount付现款||现金支付 Cash payment现金结算 Cash settlement货到付现款 Cash on delivery (C.O.D.)(Eng.)货到收现款 Collect on delivery (C.O.D.)(Am.)承兑后若干天付款 days after acceptance (D/A)开票日后若干日 days after date (D/D)见票后若干日 days after sight (D/S)定期汇票 date draft承兑交单 documents against acceptance (D/A)||documentary Bill for Acceptance (D/A)付款交单 documents against payment (D/P)折扣 discount (DC)付现款时2%折扣 less 2% due net cash现款5%折扣 5% for cash一个月内付款2%折扣 2% one month三个月内付款需现金 3 months net立即付现款 prompt cash付现款 net cash||ready cash||cash汇票(美) draft汇票(英) bill of exchange见票即付||即期汇票 draft at sight||sight draft托收汇票 draft for collection||bill for collection来取即付汇票 draft on demand||bill on demand见票后 .. 天付款draft at .. days‘ date跟单汇票 draft with documents atta ched||documentary draft 无追索权汇票 draft without recourse银行汇票 bank draft银行汇票||银行票据banker‘s draft商业汇票merchant‘s draft电汇 cable draft折扣汇票 discount draft被拒付汇票 dishonoured draft。

外贸会计词汇

外贸会计词汇A. Anlagevermoegen eI. Immaterielle （无形资产）Vermoegensgegenstaende1. Konzessionen und aehnliche Rechte und Werte （许可及类似的法律）2. Firmenwert（商誉）II. Sachanlagen（有形的固定资产）1. Grundstuecke, grundstuecksgleiche Rechte und Bauten einschliesslich der Bauten auf fremden Grundstuecken（土地及土地使用权）2. Technische Anlagen und Maschinen（这个就不用我说了吧：-））3. Andere Anlagen, Betriebs- und Geschaeftsausstattung4. Geleistete Anzahlungen und Anlagen im BauIII. Finanzanlagen（金融资产）1. Beteiligungen e2. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhaeltnis besteht3. Wertpapiere des AnlagevermoegensB. Umlaufvermoegen（流动资产）I. Vorraete（存货）1. Roh-, Hilfs- und Betriebsstoffe（原材料，辅助材料）2. Unfertige Erzeugnisse（在产品）3. Fertige Erzeugnisse und Waren（产成品）4. Geleistete AnzahlungenII. Forderungen und sonstige Vermoegensgegenstaende（债权及其他固定资产）1. Forderungen aus Lieferungen und Leistungen2. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhaeltnis besteht3. Sonstige VermoegensgegenstaendeIII. Kassenbestand, Guthaben bei Kreditinstituten（库存现金）C. Rechnungsabgrenzungsposten（递延项目）A. Eigenkapital（所有者权益）I. Gezeichnetes Kapital（认缴的资本）II. Zur Durchfuehrung der beschlossenen Kapitalerhoehung geleistete EinlageIII. Kaitalruecklage（资本公积金）IV. Bilanzverlust（结算亏损）B. Sonderposten fuer InvestitionszuschuesseC. Sonderposten fuer InvestitionszulagenD. Rueckstellungen（准备金）Sonstige RueckstellungenE. Verbindlichkeiten（负债）1. Verbindlichkeiten gegenueber Kreditinstituten2. Verbindlichkeiten aus Lieferungen und Leistungen3. Verbindlichkeiten gegenueber Unternehmen, mit denen ein Beteiligungsverhaeltnis besteht4. Sonstige Verbindlichkeiten1. Umsatzerloese（销售收入）2. Verminderung / Erhoehung des Bestandes an fertigen und unfertigen Erzeugnissen（在产品和产成品的增减）3. Andere aktivierte Eigenleistungen4. Sonstige betriebliche Ertraege（其他营业收入）5. Materialaufwand（材料支出）a) Aufwendungen fuer Roh-, Hilfs- und Betriebsstoffeb) Aufwendungen fuer bezogene LeistungenRohergebnis（毛利）6. Personalaufwand（人工支出）a) Loehne und Gehaelterb) Soziale Abgeben und Aufwendungen fuer Altersversorgung und fuer Unterstuetzung davon fuer Altersversorgung:(Vorjahr: TEUR 9)7. Abschreibungen auf immaterielle Vermoegensgegenstaende des Anlagevermoegens und Sachanlagen（折旧）8. Forschungs- und Entwicklungsaufwendungen（债权及发展的支出）9. Sonstige betriebliche Aufwendungen（其他营业支出）10. Sonstige Zinsen und aehnliche Ertraege（其他利息及类似的收入）11. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermoegens（财务资产及无形资产有价证券的折旧）12. Zinsen und aehnliche Aufwendungen13. Ergebnis der gewoehnlichen Geschaeftstaetigkeit（日常经营活动）14. Steuern vom Einkommen und vom Ertrag（个调税及所得税）15. Sonstige Steuern16. Jahresfehlbetrag17. Verlustvortrag18. Bilanzverlust固定资产折旧abschreibung auf das Anlagevermoegen试算平衡表Probebilanz借贷平衡soll-haben-Ausgleich登帐Verbuchung复式计帐法doppelbuchhaltung现金支出kassenausgang现金收入kasseneingang直接成本Einzelkosten直接材料Einzelmaterial直接人工fertigungsloehne 制造费用Fertigungskosten。

外贸公司会计常用英语

外贸公司会计常用英语目录1、全世界国家中英文名字大全 (3)1.1亚洲Asia（48个国家） (3)1.2欧洲Europe（43个国家/1个地区） (3)1.3大洋洲Oceania（14个国家/10个地区） (4)1.4北美洲North America（23个国家/13个地区） (5)1.5加勒比海地区 (5)1.6南美洲Latin America（12个国家/1个地区） (5)2、外贸常用英语词汇 (6)2.1商品品质数量包装价格 (6)2.2国际贸易术语 (10)2.3国际货物运输 (10)2.4国际货物运输保险 (11)2.5国际国务买卖合同 (12)2.6贸易方式 (12)2.7商检仲裁 (13)2.8贸易机构及贸易伙伴词汇 (14)3、外贸中常用会计术语及付款术语 (14)4、会计类英语单词 (16)1、全世界国家中英文名字大全1.1亚洲Asia（48个国家）东亚：中国China、蒙古Mongolia、朝鲜North Korea、韩国South Korea、日本Japan（5）东南亚：菲律宾Philippines、越南Vietnam、老挝Laos、柬埔寨Cambodia、缅甸Myanmar、泰国Thailand、马来西亚Malaysia、文莱Brunei Darussalam、新加坡Singapore、印度尼西亚Indonesia、东帝汶east Timor（11）南亚：尼泊尔Nepal、不丹Bhutan、孟加拉国Bengal、印度India、巴基斯坦Pakistan、斯里兰卡Sri Lanka、马尔代夫Maldives（7）中亚：哈萨克斯坦Kazakhstan、吉尔吉斯斯坦Kyrgyzstan、塔吉克斯坦Tajikistan、乌兹别克斯坦Uzbekistan、土库曼斯坦Turkmenistan（5）西亚：阿富汗Afghanistan、伊拉克Iraq、伊朗Iran、叙利亚Syria、约旦Jordan、黎巴嫩Lebanon、以色列Israel、巴勒斯坦Palestine、沙特阿拉伯Saudi Arabia、巴林Bahrain、卡塔尔Qatar、科威特Kuwait、阿拉伯联合酋长国（阿联酋）United Arab Emirates、阿曼Oman、也门Yemen、格鲁吉亚Georgia、亚美尼亚Armenia、阿塞拜疆Azerbaijan、土耳其Turkey、塞浦路斯Cyprus（20）注：锡金Sikkim现已并入印度成为其一个邦，所以这里不出现1.2欧洲Europe（43个国家/1个地区）北欧：芬兰Finland、瑞典Sweden、挪威Norway、冰岛Iceland、丹麦Danmark 法罗群岛Faroe Islands（丹）（6）东欧：爱沙尼亚Estonia、拉脱维亚Latvia、立陶宛Lithuania、白俄罗斯Belarus、俄罗斯Russia、乌克兰Ukraine、摩尔多瓦Moldova（7）中欧：波兰Poland、捷克Czech、斯洛伐克Slovakia、匈牙利Hungary、德国Germany、奥地利Austria、瑞士Switzerland、列支敦士登Liechtenstein(LIE)（8）西欧：英国Britain、爱尔兰Ireland、荷兰Holand、比利时Belgium、卢森堡Luxemburg、法国France、摩纳哥Monaco（7）南欧：罗马尼亚Romania、保加利亚Bulgaria、塞尔维亚Serbia、马其顿Macedonia、阿尔巴尼亚Albania、希腊Greece、斯洛文尼亚Slovenia、克罗地亚Croatia、波斯尼亚Bosnia和墨塞哥维那Herzegovina(波黑)。

国际贸易词汇

国际贸易词汇delivery against payment是最地道的说法了。

这是国内、国际贸易中经常采用的说法。

另外还有现款提货（Cash against delivery), Cash On Demand(一手交钱一手交货，简称COD).国际贸易中还有一些其它的付款方式，比如：letter of credit(信用证），D/P (Documents against payment付款交单)，Telegraphic Transfer(T/T,电汇），collection(托收）等等很多。

另外还有一些其他词汇与付款有关，如draft(汇票），promissory note(本票），check(支票），bill of exchange(汇票）等等。

再比如：clean draft光票; 普通汇票commercial draft商业票据commercial bill商业票据commercial paper商业票据date draft (=time draft)远期汇票, 定期票据decline draft 拒付demand draft即期汇票direct draft直接汇票dishonour draft拒付documentary draft押汇汇票; 交换提单的汇票domestic draft国内汇票感谢to whom it may concern这是写信常用的称谓，如Mr.Zhang,Miss Wang等等，但是比如，你如果写给招聘者应聘信，或者不知道收信人是谁，什么职务，叫什么，就可以用to whom it may concern，安照咱们中文的意思为“敬启者”。

"给相关负责人". 常常用在给国外公司寄信时, 收件人一般这样写T o whom it may concern常用于推荐信或自荐信，作抬头用。

它的意思是“给任何相关的收信人”，它的作用相当于Dear Sir/Madam 或Gentlemen等。

外贸会计词汇

外贸中常用的会计术语及付款方式术语

外贸中常用的会计术语及付款方式术语外贸中常用的会计术语及付款方式术语会计是以货币为主要的计量单位，以凭证为主要的'依据，借助于专门的技术方法，对一定单位的资金运动进行全面、综合、连续、系统的核算与监督。

以下是yjbys为大家盘点的外贸中常用的会计术语及付款方式术语，希望对大家有所帮助。

承兑交单documents against acceptance ||documentary Bill for Acceptance付款交单documents against payment折扣discount付现款时2%折扣less 2% due net cash现款5%折扣5% for cash一个月内付款2%折扣2% one month三个月内付款需现金3 months net立即付现款prompt cash付现款net cash||ready cash||cash汇票draft汇票bill of exchange见票即付||即期汇票draft at sight||sight draft托收汇票draft for collection||bill for collection来取即付汇票draft on demand||bill on demand见票后 .. 天付款draft at .. days' date跟单汇票draft with documents atta ched||documentary draft 无追索权汇票draft without recourse银行汇票bank draft银行汇票||银行票据banker's draft商业汇票merchant's draft电汇cable draft折扣汇票discount draft被拒付汇票dishonoured draft。

外贸会计常用

外贸会计应试指导：实用会计英语大全一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents现金Cash银行存款Cash in bank其他货币资金Other cash and cash equivalents外埠存款Other city Cash in bank银行本票Cashiers cheque银行汇票Bank draft信用卡Credit card信用证保证金L/C Guarantee deposits存出投资款Refundable deposits短期投资Short-term investments股票Short-term investments-stock债券Short-term investments-corporate bonds基金Short-term investments-corporate funds其他Short-term investments-other短期投资跌价准备Short-term investments falling price reserves应收款Account receivable应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable其他应收款Other notes receivable坏账准备Bad debt reserves预付账款Advance money应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories物资采购Supplies purchasing原材料Raw materials包装物Wrap page低值易耗品Low-value consumption goods材料成本差异Materials cost variance自制半成品Semi-Finished goods库存商品Finished goods商品进销差价Differences between purchasing and selling price委托加工物资Work in process-outsourced委托代销商品Trust to and sell the goods on a commission basis受托代销商品Commissioned and sell the goods on a commission basis 存货跌价准备Inventory falling price reserves分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expenses长期投资Long-term investment长期股权投资Long-term investment on stocks股票投资Investment on stocks其他股权投资Other investment on stocks长期债权投资Long-term investment on bonds债券投资Investment on bonds其他债权投资Other investment on bonds长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Creditors rights investment depreciation reserves委托贷款Entrust loans本金Principal利息Interest减值准备Depreciation reserves固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计折旧Accumulated depreciation固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves工程物资Project goods and material专用材料Special-purpose material专用设备Special-purpose equipment预付大型设备款Prepayments for equipment为生产准备的工具及器具Preparative instruments and implement for fabricate 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project在建工程减值准备Construction-in-process depreciation reserves固定资产清理Liquidation of fixed assets无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks，Trade names著作权Copyrights土地使用权Tenure商誉Goodwill无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income长期待摊费用Long-term deferred and prepaid expenses待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss or income待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfares应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export进项税额转出Changeover withholdings on VAT出口抵减内销产品应纳税额Export deduct domestic sales goods tax转出多交增值税Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税Increment tax on land value payable应交城市维护建设税Tax for maintaining and building cities payable应交房产税Housing property tax payable应交土地使用税Tenure tax payable应交车船使用税Vehicle and vessel usage license plate tax（VVULPT）payable 应交个人所得税Personal income tax payable其他应交款Other fund in conformity with paying其他应付款Other payables预提费用Drawing expense in advance其他负债Other liabilities待转资产价值Pending changeover assets value预计负债Anticipation liabilities长期负债Long-term Liabilities长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year应付债券Bonds payable债券面值Face value，Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued interest长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year递延税款Deferral taxes三、所有者权益类OWNERS EQUITY资本Capita实收资本（或股本）Paid-up capital（or stock）实收资本Pails-up capital实收股本Paid-up stock已归还投资Investment Returned公积资本公积Capital reserve资本（或股本）溢价Capital（or Stock）premium接受捐赠非现金资产准备Receive non-cash donate reserve股权投资准备Stock right investment reserves拨款转入Allocate sums changeover in外币资本折算差额Foreign currency capital其他资本公积Other capital reserve盈余公积Surplus reserves法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment利润Profits本年利润Current year profits利润分配Profit distribution其他转入Other changeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金Withdrawal legal public welfare funds提取储备基金Withdrawal reserve fund提取企业发展基金Withdrawal reserve for business expansion提取职工奖励及福利基金Withdrawal staff and workers bonus and welfare fund利润归还投资Profits capitalized on return of investment应付优先股股利Preferred Stock dividends payable提取任意盈余公积Withdrawal other common accumulation fund应付普通股股利Common Stock dividends payable转作资本（或股本）的普通股股利Common Stock dividends change to assets（or stock）未分配利润Undistributed profit四、成本类Cost生产成本Cost of manufacture基本生产成本Base cost of manufacture辅助生产成本Auxiliary cost of manufacture制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Conference加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transportation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrap page lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net embracement income支出Outlay业务支出Revenue charges主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses营业费用Operating expenses代销手续费Consignment commission charge运杂费Transportation保险费Insurance premium展览费Exhibition fees广告费Advertising fees管理费用Administrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Traveling expense工会经费Labor union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labor insurance医疗保险费Medical insurance会议费Conference聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax（VVULPT）土地使用税Tenure tax印花税Stamp tax财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost营业外支出No business expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Embracement outlay所得税Income tax以前年度损益调整Prior year income adjustment consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up，round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redemption share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产-累计折旧-减值）rule of thumb 经验法contribution margin 边际贡献deferred income 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment （ROI）投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法。

外贸常用专业词汇

外贸常用专业词汇trade term / price term 价格术语world / international market price 国际市场价格FOB (free on board) 离岸价C&F (cost and freight) 成本加运费价CIF (cost, insurance and freight) 到岸价freight 运费wharfage码头费landing charges 卸货费customs duty 关税port dues 港口税import surcharge 进口附加税import variable duties 进口差价税commission 佣金return commission 回佣，回扣price including commission 含佣价net price 净价wholesale price 批发价discount / allowance 折扣retail price 零售价spot price 现货价格current price 现行价格/ 时价indicative price 参考价格customs valuation 海关估价price list 价目表total value 总值贸易保险术语All Risks 一切险F.P.A. (Free from Particular Average) 平安险W.A. / W.P.A (With Average or With Particular Average) 水渍险War Risk 战争险F.W.R.D. (Fresh Water Rain Damage) 淡水雨淋险Risk of Intermixture and Contamination 混杂、玷污险Risk of Leakage 渗漏险Risk of Odor 串味险Risk of Rust 锈蚀险Shortage Risk 短缺险T.P.N.D. ( Theft, Pilferage & Non-delivery) 偷窃提货不着险Strikes Risk 罢工险贸易机构词汇WTO (World Trade Organization) 世界贸易组织IMF (International Monetary Fund) 国际货币基金组织CTG (Council for Trade in Goods) 货币贸易理事会EFTA (European Free Trade Association) 欧洲自由贸易联盟AFTA (ASEAN Free Trade Area) 东盟自由贸易区JCCT (China-US Joint Commission on Commerce and Trade) 中美商贸联委会NAFTA (North American Free Trade Area) 北美自由贸易区UNCTAD (United Nations Conference on Trade and Development) 联合国贸易与发展会议GATT (General Agreement on Tariffs and Trade) 关贸总协定贸易方式词汇stocks 存货，库存量cash sale 现货purchase 购买，进货bulk sale 整批销售，趸售distribution channels 销售渠道wholesale 批发retail trade 零售业hire-purchase 分期付款购买fluctuate in line with market conditions 随行就市unfair competition 不合理竞争dumping 商品倾销dumping profit margin 倾销差价，倾销幅度antidumping 反倾销customs bond 海关担保chain debts 三角债freight forwarder 货运代理trade consultation 贸易磋商mediation of dispute 商业纠纷调解partial shipment 分批装运restraint of trade 贸易管制RTA (Regional Trade Arrangements) 区域贸易安排favorable balance of trade 贸易顺差unfavorable balance of trade 贸易逆差special preferences 优惠关税bonded warehouse 保税仓库transit trade 转口贸易tariff barrier 关税壁垒tax rebate 出口退税TBT (Technical Barriers to Trade) 技术性贸易壁垒贸易伙伴术语trade partner 贸易伙伴manufacturer 制造商，制造厂middleman 中间商，经纪人dealer 经销商wholesaler 批发商retailer, tradesman 零售商merchant 商人，批发商，零售商concessionaire, licensed dealer 受让人，特许权获得者consumer 消费者，用户client, customer 顾客，客户buyer 买主，买方carrier 承运人consignee 收货人进出口贸易词汇commerce, trade, trading 贸易inland trade, home trade, domestic trade 国内贸易international trade 国际贸易foreign trade, external trade 对外贸易，外贸import, importation 进口importer 进口商export, exportation 出口exporter 出口商import license 进口许口证export license 出口许口证commercial transaction 买卖，交易inquiry 询盘delivery 交货order 订货make a complete entry 正式/完整申报bad account 坏帐Bill of Lading 提单marine bills of lading 海运提单shipping order 托运单blank endorsed 空白背书endorsed 背书cargo receipt 承运货物收据condemned goods 有问题的货物catalogue 商品目录customs liquidation 清关customs clearance 结关外贸英语常见缩写1 C&F(cost&freight)成本加运费价2 T/T(telegraphic transfer)电汇3 D/P(document against payment)付款交单4 D/A (document against acceptance)承兑交单5 C.O (certificate of origin)一般原产地证6 G.S.P.(generalized system of preferences)普惠制7 CTN/CTNS(carton/cartons)纸箱8 PCE/PCS(piece/pieces)只、个、支等9 DL/DLS(dollar/dollars)美元10 DOZ/DZ(dozen)一打11 PKG(package)一包，一捆，一扎，一件等12 WT(weight)重量13 G.W.(gross weight)毛重14 N.W.(net weight)净重15 C/D (customs declaration)报关单16 EA(each)每个，各17 W (with)具有18 w/o(without)没有19 FAC(facsimile)传真20 IMP(import)进口21 EXP（export)出口22 MAX (maximum)最大的、最大限度的23 MIN (minimum)最小的，最低限度24 M 或MED (medium)中等，中级的25 M/V（merchant vessel)商船26 S.S(steamship)船运27 MT或M/T(metric ton)公吨28 DOC (document)文件、单据29 INT（international)国际的30 P/L (packing list)装箱单、明细表31 INV (invoice)发票32 PCT (percent)百分比33 REF （reference)参考、查价34 EMS （express mail special)特快传递35 STL.(style)式样、款式、类型36 T或LTX或TX(telex)电传37 RMB人民币38 S/M （shipping marks)装船标记39 PR或PRC(price) 价格40 PUR (purchase)购买、购货41 S/C（sales contract)销售确认书42 L/C （letter of credit)信用证43 B/L （bill of lading)提单44 FOB （free on board)离岸价45 CIF （cost,insurance&freight）成本、保险加运费价。

对外贸易常用词汇

对外贸易常用词汇(中、英文对照) 1. 商业科 Aabove par 高于票面值absolute advantage 绝对优势 acceptance （l ）承兑；承兑票据，（2）承诺acceptance of bill of exchange 汇票承兑；票据承兑 acceptor 承兑人accident insurance 意外保险account （1）帐；账户，（2）科目，（3）客帐 account payable 应付帐款account payee only 只限存入抬头人账户；只可转帐 account receivable 应收帐款accountant 会计人员；会计主任；会计师accumulated dividend 累积股息 acid-test ratio 酸性测验比率active partner 参与管理合伙人；活跃合伙人ad hoc committee 临时委员会；专责委员会 administration 行政 advertising 广告advertising agency 广告公司；广告代理商advertising appeal 广告诉求 advertising media 广告媒介advice note 交货通知书 agent 代理人aids to trade 贸易辅助服务 air freight 航空货运费air transport 航空运输 air waybill 空运提货单；空运提单All Ordinaries Index 所有普通股指数 allocate 分配allotment 分配数 allowance （l ）折让，（2）津贴 amalgamation 合并American Chamberof Commerce in Hong Kong香港美国商会 annual general meeting 周年大会；年会 annual report 年报ante-dated cheque 倒填日期的支票arbitrator 仲裁人Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行 asset 资产 association 社团at par 按票面值 auction 拍卖authorized capital 注册股本；法定股本 auto-pay 自动转帐支付 automatic credit transfer 自动转帐收款automatic teller machine 自动柜员机average clause 受保范围；损失条款avoidable risk 可避免之风险Bbad debt 呆帐；坏帐balance of payments 国际收支差额balance of trade 国际贸易差额balance sheet 资产负债表bank credit 银行信用bank draft 银行汇票bank interest rate 银行利率bank note 钞票bank overdraft 银行透支bank services 银行服务Banking Ordinance 银行业条例bankruptcy 破产barter 以货易货；物物交换bear 看淡股市者；淡友bear market 熊市；淡市bearer bond 息票债券；不记名债券bearer cheque 来人支票；不记名支票bearer share 无记名股票below par 低于票面值best lending rate 最优惠贷款利率；最优惠利率bilateral arrangement 双边协议bill of exchange 汇票bill of lading 提货单bill payable 应付票据bill receivable 应收票据blue chips 蓝筹股board of directors 董事会；董事局bond 债券bonded warehouse 公税仓bonus 红利；花红bonus issue 发行红股bonus share 红股；股票股息book value 账面值；账面成本brand 牌子；品牌brand image 牌子形象；品牌形象brand loyalty 对牌子忠诚brand name 商标；品牌名称；牌子名称broker 经纪brokerage firm 经纪行budget 预算bulk-breaking 分件bulk-buying 大量购买bull 看好股市者；好友bull market 牛市；旺市burglary insurance 盗窃保险business enterprise 企业机构business entity 企业个体business organization 企业组织business registrationcertificate 商业登记证business reply service 商业回邮服务Ccall option 买入期权callable bond 可赎回债券called-up capital 已催缴股本capital 资金；资本capital employed 动用资金capital expenditure 资本支出capital gearing 资金借贷比率 capital goods 资本物品 capital intensive 资本密集 capital market 资本市场capital reserve 资本公积金；资金储备capitalization （1）资本化；利益资本化；（2）资本总额cargo insurance 货物保险；货运险carriage forward 运费到付；货价不包括运费carriage paid 运费已付；货价包括运费carrier （1）运货工具，（2）承运商cash discount 现金折扣 cash dispenser 现金提款机cash flow 现金流转；现金流量 cash on delivery (COD) 交货付现cash sale 现销cash with order 订货付现cashier order 银行本票 caveat emptor 购者自慎 certificate of incorporation 公司注册证certificate of origin 产地来源证；来源证 certificate of posting 投寄邮件证明书 chain store 连锁商店channel of distribution 分销途径；分销渠道cheque clearance 支票交换 Chinese General Chamber of Commerce, The 香港中华总商会Chinese Gold&Silver Exchange Society, The 金银业贸易场 ChineseManufacturers' Association of Hong Kong, The 香港中华厂商联合会 circulating asset 流动资产circulating capital 营运资金；周转资金；流动资本classified advertising 分类广告clearing house 票据交换所 co-operative society 合作社co-partner 合伙人code of practice 操作守则coinsurance 共负保险collateral 抵押品collect call 接听人付费长途电话 commercial paper 商业票据 commission （1）佣金，（2）手续费commodities futures market 商品期货市场 commodity 商品commodity exchange 商品交易所；期货交易所common carrier （1）运输业，（2）承运商 common stock 普通股 communication networks 通讯网 Companies Ordinance 公司条例Companies Registry 公司注册处comparative advantage 比较优势compensating balance 补偿性最低存款额competitive advertising 竞争性广告confirmed letter of credit 保兑信用证；保兑信用状consequential loss 灾后损失；后果性损失；间接性损失 consignment 寄销consignment note 托运通知书 consular invoice 领事签证单；领事发票consumer behaviour 消费者行为Consumer Council 消费者委员会Consumer Council Ordinance 消费者委员会条例 consumer goods 消费品consumer loyalty 消费者忠诚 consumer market 消费者市场 consumer survey 消费者调查 container 货柜；货箱 containerization 货柜运输；货柜化 contract 合约；契约；合同contributed capital 缴入资本 convenience goods 便利品convenience store 便利店；便利店铺convertible bond 可调换公司债券；可换债券convertible preference share 可转换优先股 copyright 版权 corporation 公司cost and freight (C & F) 成本包括运费cost of goods sold 销货成本 cost, insurance and freight (CIF) 货价、保险及运费；到岸价格 courier service 速递服务 covered warrant 备兑认股权证；回购认股证credit （l ）贷方，（2）贷项，（3）贷记，（4）贷入，（5）赊帐，（6）信用credit card 信用卡credit insurance 信用保险；信贷保险credit note 贷项通知单；入帐通知书credit period 赊帐期间 credit policy 信用政策；信贷政策 credit sale 赊售；赊销credit transfer 贷项转帐credit union 储蓄互助社 credit worthiness 信贷可靠性creditor 债权人 crossed cheque 划线支票 cum dividend 带息cumulative dividend 累积股息 cumulative preference share累积优先股current account （1）往来存款账户；活期存款账户，（2）往来帐current asset 流动资产 current liability 流动负债 current ratio 流动比率 customs 海关 customs duty 关税 Ddata processing 数据处理 data transmission 数据传输 debenture 债券debit （l ）借方，（2）借项，（3）借记，（2）借入debit note 借项通知单；支帐通知书debt capital 债务资本；借入资本debt finance 外借资金debt financing 举债；债务筹措；举债融资debtor 债务人；债户 deed 契据；契约 default 违约；拖欠deferred asset 递延资产 deficit 亏绌；赤字；亏损 del credere agent 包销商；保付货价代理人delivery note 付货通知书；交运通知送货单demand deposit 活期存款 department store 百货公司 deposit 存款deposit-taking company 接受存款公司 depositor 存户depreciation (1)折旧，(2)损耗 Design Council of Hong Kong 香港设计委员会 devaluation 贬值direct debit （1）直接支帐付款，（2）直接借记direct distribution 直接分销；直接分配 direct marketing 直接行销 direct shipment 直接装运disability insurance 伤残保险 discount （1）折扣，（2）贴现 discount allowed 销货折扣 discount house 票据贴现所discount received 购货折扣 discounting bill of exchange票据贴现 dishonour 拒付dishonoured cheque 退票；不兑现支票；拒付支票 dissolution 解散；解体distribution channel 分销途径distributor 经销商；分销商diversification 多元化；多样化；业务分散dividend 股息 dividend yield 股息率division of labour 分工 document against acceptance承兑交单document against payment 付款交单document of title （1）业权；所有权，（2）业权文件 documentary bill 跟单汇票documentary credit 押汇 documentary letter of credit 跟单信用证；跟单信用状domestic trade 本土贸易；国内贸易dormant partner 不参与管理合伙人；隐名合伙人 down-payment 首期付款 draft 汇票 drawee 受票人 drawer 发票人 dumping 倾销durable goods 耐用物品 duty 税duty drawback 退税 Eearnings per share 每股盈利electronic banking 电子银行服务electronic data processing (EDP) 电子数据处理electronic payment system 电子付款服务 embargo 禁运employees' compensation insurance 雇员赔偿保险 employer's liability insurance 雇主责任保险 endorsement （1）背书，（2）批注 endowment insurance 储蓄保险 enterprise 企业 entity 单位；个体 entrepot 转口港；转口埠 entrepreneur 企业家 equity 产权；主权；权益equity capital 主权资本；权益资本；股本equity finance 主权资金equity financing 资本筹措；权益筹资errors and omissions excepted (E & OE) 如有错漏不在此限European Economic Community (EEC) 欧洲经济共同体ex-dividend 除息 ex-godown 仓库交货价；出仓价ex-right 除权ex-warehouse 仓库交货价；出仓价ex-works 出厂价；工厂交货价exchange （l ）兑换，（2）交换 exchange control 外汇管制 exchange fund 外汇基金 exclusive distribution 独家经销executor 遗嘱执行人export licence 出口许可证 exporter 出口商 exports 出口express delivery 专运 express terms 明示条款extra dividend 额外股利 Fface value 票面值 factor 应收帐款收购商 factoring 出售应收帐款；应收帐款让售 factoring house 应收帐款收购商factors of production 生产因素；生产要素Federation of Hong Kong Industries 香港工业总会 fictitious asset 虚设资产final dividend 末期股息；末期股利finance company 财务公司financial institution 财务机构；金融机构financial market 金融市场；财务市场financial statement 财务报表 financial year 财政年度；会计年度finished goods 制成品 fire insurance 火险 firm 商号；商行；企业 fixed asset 固定资产 fixed capital 固定资本fixed deposit account 定期存款账户fixed liability 固定负债floating debenture 浮动抵押公司债券 foreign corporation 外国公司 foreign exchange 外汇 foreign exchange control 外汇管制foreign exchange rate 汇率 foreign trade 对外贸易；国际贸易forfeited share 没收股份 founders' share 创办人股本；发起人股本 franchise 营业特权；专利权 franchisee 特许权使用人 franchisor 特许权拥有人 franking machine 邮戳机free alongside ship (FAS) 船边交货价free currency 自由货币free on board (FOB) 船上交货价；离岸价free port 自由港 free trade 自由贸易 freight 运费fringe benefit 额外利益；附带福利full liability 全部责任fund （1）基金，（2）资金futures contract 期货合约 futures deals 期货交易 futures market 期货市场futures price 期货价格 Ggearing ratio 资本与负债的比率；资本借贷比率general average 共同海损general partner 普通合伙人general partnership 普通合伙gilt-edged security 金边证券 goods 货品 goodwill 商誉grading 等级 gross loss 毛损 gross margin 毛利 gross profit 毛利 gross weight 毛重HHang Seng Index 恒生指数hire purchase 租购；分期付款购买hire purchase agreement 租购合约holding company 股权公司；控股公司home trade 本土贸易；国内贸易Hong Kong Export Credit Insurance Corporation 香港出口信用保险局Hong Kong Futures Exchange Limited 香港期货交易所有限公司Hong Kong General Chamber of Commerce, The 香港总商会Hong Kong Japanese Chamber of Commerce and Industry 香港日本人商工会议所 HongKongManagement Association, The 香港管理专业协会Hong Kong Productivity Council 香港生产力促进局Hong Kong Standards and Testing Centre Ltd., The 香港标准及检定中心 Hong Kong Trade Development Council 香港贸易发展局 horizontal integration 横面结合；平行合并 hot money 热钱；游资hypermarket 特级市场 I I Owe You (IOU) 欠条；欠单；借据implied terms 默示条款 import duty 入口税import licence 入口许可证 importer 入口商imports 入口impulse buying 冲动性购买 income statement 损益表；收益表indemnity 赔偿 indent 国外订货单indenture 合约；契约 index number 指数Indian ChamberofCommerce Hong Kong, The香港印度商会indirect production 间接生产industrial diversification 工业多元化industrial goods 工业品 Industry Department 工业署 infant industry 萌芽工业；初生工业inflation 通货膨胀 informative advertising 信息式广告infrastructure 基础设施；基本建设inland mail 本埠邮件 Inland Revenue Department税务局insider dealing 内幕交易 insider trading 内幕交易 insolvency 无力支付；无偿债能力instalment 每期付款额instalment loan 分期付款贷款 insurable interest 可保利益 insurable risks 可保风险 insurance 保险insurance fund 保险基金 insurance policy 保单 insurance premium 保险费 insured 受保人 insurer 承保人 intangible 无形intangible asset 无形资产 integration 结合；合并intensive distribution 密集性分销；密集的推销方法；广泛性分销interest (1)利息，(2)权益；利益 interim dividend 中期股息 internal financing 内部融资international marketing 国际市场推销；国际市场营销International Monetary Fund (IMF) 国际货币基金组织international trade 对外贸易；国际贸易inventory (1)存货，(2)财产清单 inventory control 存货控制；存货管理；存货管制inventory turnover 存货流转率 invested capital 投入资本 investment 投资investment company 投资公司 invisible trade 无形贸易 invoice 发票irrevocable letter of credit 不可撤销信用证issued capital 已发行股本Jjobber 证券经销经纪，证券批销经纪；批家joint account 联合帐 joint stock company 股份有限公司joint venture 联合短期投资；短期合营L Labour Department 劳工处labour intensive 劳力密集 labour union 工会；职工会laissez faire 自由放任 lease (1)租赁；租，(2)租约 legal entity 法人；法定个体lessee 承租人；承批人 lessor 出租人letter of credit 信用证；信用状 letter of enquiry 询价函件 levy 课税；征收；征课liability 负债 licence 许可证；牌照 licensed bank 持牌银行 life assurance 人寿保险limited company 有限公司 limited liability 有限债务责任；有限责任limited partner 有限合伙人 limited partnership 有限合伙 linked exchange rate 联系汇率liquid asset 速动资产liquid capital 流动资金liquidation （1）清盘；清算，（2）清理liquidity 流动性；变现性；变现能力liquidity ratio 流动资金比率 listed company 上市公司 listed security 上市证券 loan 放款；贷款 loan stock 债券localization of production 生产地方化；生产区域化long position 买空；好仓；好仓合约；买进的期货合同long-term capital 长期资本；长期资金long-term liability 长期负债 long-term loan 长期贷款 loss 损失；亏蚀loss leader 亏本出售商品；损失领导物，吸引商品 Mmail order 邮购marine insurance 海上保险；水险 mark down 标价降低数 mark-up 加于成本之价格；加成 market capitalization 市值；市价总值market diversification 市场多元化；市场分散 market price 市价market research 市场调查；市场研究 market share 市场占有率market value 市值 marketing 市场学mass distribution 大规模运销 mass media 大众传播媒介mass production 大量生产；大规模生产mate's receipt 大副收据maturity 到期 Memorandum of Association 组织大纲merchandise 商品merchant bank 投资银行；商人银行merchant wholesaler 批发商merchantible quality 适合销售品质；可销售品质merger 兼并；合并；归并 middleman 中间人mobile shop 流动商店 Money Changers Ordinance 货币兑换商条例monopolist 垄断者；独占者mortgage 抵押；按揭 mortgage bond 抵押债券 mortgagee 受押者；贷款人 mortgagor 抵押者；借款人most favoured nation (MFN) 最优惠国；最惠国Multi-Fibre Agreement(MFA) 多种纤维协定；多纤协定multi-national company 跨国公司 multiple shop 连锁商店 Nnationalization 国有化negotiable instrument 流通票据 net asset 净资产 net book value 账面净值net current asset 流动资产净值 net income 净利益；净收益；净利；纯利 net loss 净损失 net profit 纯利net profit on sales 销货纯利net working capital 营运资金净额net worth 净值new issue market 新股发行市场no claim bonus 无索偿奖励no-par-value capital stock 无面值股票nominal capital 票面股本；额定股本；名义股本nominal partner 名义合伙人nominal value 名义价值；票面值non-cumulative preference share 非累积优先股non-durable goods 非耐用品 non-insurable risks 不可保风险 non-profit making organisation 非牟利机构non-voting share 无投票权股票 not negotiable 不得转让noting charges 票据拒付手续费 Ooffer for sale 出让；公开发售 on consignment 寄销 open cheque 不记名支票operating expense 营业费用 operating income 营业收益operating profit 营业收益；营业利润 option dealing 期权买卖order cheque 记名支票；抬头支票order form 订单ordinary share 普通股 OrganisationforEconomic Co-operation and Development (OECD) 经济合作与发展组织 ostensible partner 挂名合伙人output 产量over-trading 过度扩张营运overdraft 透支 owe 欠P paid-up capital 已缴股本；实收资本par 面值 par value 票面值 participatingpreferenceshare 参与优先股particular average 单独海损partner 合伙人partnership 合伙；合伙组织 patent 专利权payee 受款人；收款人 payer 付款人 payment 支出 payroll 薪饷pedlar 沿门兜售小贩percentage profit 利润比率 person-to-person call 指名接听长途电话 personal property 动产personal selling 人员销售；个人销售persuasive advertising 诱导性广告physical distribution 实体配销 pledging accounts receivable 应收帐款抵押policy (1)政策，(2)保险单；保单policy holder 保险客户；投保人 pooling of risks 分担风险；风险汇合；风险汇聚portfolio 投资组合；证券组合 post-dated cheque 期票；远期支票postal communication 邮递通讯potential customer 潜在主顾；潜在顾客preference share 优先股preference share premium 优先股利preferred stock 优先股 premium （１）保险费，（２）溢价 price fixing 定盘price-earning ratio 市价盈利率 primary market 第一市场；初级市场；基本市场primary product 原产品；初级产品primary production 初级生产；第一级生产prime rate 优惠利率；最优惠利率 principal （１）本金，（２）委托人；主事人principle of contribution 风险分担原则principle of indemnity 补偿原则；赔偿原则principle of subrogation 权利代位原则private limited company 私人有限公司 private treaty 私人合约pro forma invoice 临时发票producer goods 资本物品；生产者物品 producers'co-operativesociety 生产人合作社 product diversification 产品多样化；产品多元化product image 产品形象；产品印象productivity 生产力 profit and loss account 损益帐；损益表 profit margin 利润率；利润幅度profitability 盈利能力；盈利水平 profitability ratio 盈利能力比率 promissory note 借据；期票promotion （1）晋升；升职，（2）推广；促进，（3）拓销；推销；促销prompt cash 当场付款；实时付款；日内付款property 财产 proposal form （l ）保险申请表，（2）动议表格 proprietor 资本主proprietorship （1）业权；资本主权益；东主权益；（2）独资企业prospectus 招股章程 protectionism 保护主义protectionist measure 贸易保护措施protectionist policy 保护主义政策proximate cause 近因 public corporation 公营公司 public enterprise 公营企业Public Health and Municipal Service Ordinance 公共卫生及市政条例public limited company 公众有限公司purchases contract 购货契约 purchases 购货 put option 卖出期权Q quality control 品质控制 quantity discount 数量折扣；大批量折扣quick asset 速动资产 quick ratio 速动比率 quiet possession 不受干扰享用权 quota 配额quotation 报价单 Rrail transport 铁路运输 rate of return 报酬率；收益率；盈利率；回报率rate of stockturn 存货周转率 rate of turnover 周转率re-export 转口；转口货receipt （1）收据，（2）收入 recorded delivery 记录派递red chips 红筹股 redeemable preference share 可赎回优先股redemption 偿还；赎回 refund 退款；退现registered capital 注册股本；法定股本Registrar of Companies 公司注册官registration of companies 公司注册reinsurance 再保险；分保 remittance 汇款remittance advice note 汇款通知书rendu 卖方负责运费之报价 repossession 收回已出售之货品 requisition 请求单 reserve 公积金；储备 resource 资源restricted licence bank 有限制持牌银行 retail banking 零售性银行业务retail cooperative society 零售合作社 retail price 零售价 retail trade 零售业；零售贸易retailer 零售商retained earnings 滚存盈余；保留盈余；营业盈余return on investment 投资报酬率；投资回报率revenue reserve 收益储备；保留盈余revocable letter of credit 可撤销信用证rights issue 股权发行；供股risk pooling 分担风险；风险汇合；风险汇聚 risk transfer 风险转移 road transport 道路运输royalty （1）特权，（2）使用税；版税；专利税 Ssafe deposit box 保管箱 salary 薪金Sale of Goods Ordinance 售卖货品条例 sales 销货sales promotion 促销；销售推广；销售促进savings account 储蓄存款账户；储蓄账户 scrip dividend 期票股利；股利票 sea transport 水上运输secondary market 第二市场；次级市场secondary production 次级生产；第二级生产secret partner 秘密合伙人；隐名合伙人 secured debenture 有抵押债券 secured loan 担保贷款；抵押放款security 证券 self-service 自助 self-sufficient 自给自足 selling short 卖空；抛空share （1）股份，（2）股票 share bonus 红股 share capital 股本 share premium 股本溢价share subscription 认购股本shareholder 股东shipping note 装运通知单；装运通知书shop-lifting 高买；店内盗窃shopping goods 选购品；选购货品；挑剔品short position 卖空；淡仓；淡仓合约；卖出的期货合同short selling 卖空；抛空 short-term capital 短期资本；短期资金short-term liability 短期负债short-term loan 短期贷款 sight draft 即期票据 silent partner 静默合伙人 sleeping partner 不参与管理合伙人；隐名合伙人 Small Claims Tribunal 小额钱债审裁处SmallClaimsTribunalOrdinance 小额钱债审裁处条例sole agent 总代理sole proprietor (1)全东；东主，(2)独资经营；独资企业 sole proprietorship 独资经营sole trader 全东；东主；独资经营solvency 偿债能力specialization （1）专业化，（2）专门知识specialty goods 特殊品；特殊货品specialty store 特殊店；特殊店铺speculation 投机 speculator 投机者 spot cash 付现spot deals 实时交易；实时买卖 spot delivery 实时交收 spot price 现货价格 stag 投机新股者 stale cheque 过期支票 stamp duty 印花税standing order 定期支付指示 statement of account （l ）会计帐目，（2）结单station-to-station call 对站长途电话；非指名接听长途电话status inquiry agency 状况咨询机构 statutory body 法定机构stock （1）存货，（2)证券，（3）股票 stock broker 证券经纪；股票经纪 stock control 存货控制；存货管理；存货管制 stock exchange 证券交易所Stock Exchange Compensation Fund 证券交易所赔偿基金Stock Exchange of Hong Kong Limited 香港联合交易所 stock jobber 证券批销经纪 stock market 证券市场stock option 认股特权；认股权 stock split 拆股；股份分裂stock taking 盘点存货；盘存 stock turnover 存货周转；存货周转率 stockholder 股东straight irrevocable letter of credit 直接不可撤销信用证subrogation 权利代位subscribe 认购subsidiary company 附属公司；子公司supermarket 超级市场surface mail 平邮surplus 盈余surrender value 退还金额syndicated loan 组合贷款；集团贷款T takeover 收购tangible asset 有形资产tare weight 皮重；容器重量 target market 目标市场 tariff 关税tax 税捐 tax allowance 免税额tax rate 税率telecommunication 电信；电讯telegram 电报telegraphic money order 电汇 telegraphic transfer 电汇 telex 专用电报 tender 投标term loan 定期放款；定期借款 terms of trade 贸易价格比率；贸易比率tertiary production 第**生产third party insurance 第三者保险third party ownership 第三者拥有权third party, fire and theft insurance 第三者火灾与盗窃保险time deposit 定期存款 time draft 期付汇票 time policy 时限保单 trade association 商会trade barrier 贸易障碍；贸易壁垒trade credit （1）贸易赊帐，（2）商业信用Trade Department 贸易署Trade Descriptions Ordinance 商品说明条例trade discount 交易折扣；营业折扣trade mark 商标trade mission 贸易团；贸易代表团trade name （1）商号，（2）商品名称 trade promotion 贸易促进；商业促进 trade restriction 贸易限制trade union 工会；职工会traders' credit 商人放帐额；同行放帐trading account 购销帐trading and profit and loss account 购销损益帐 trading capital 营运资金trading partner 贸易伙伴 tramp steamer 不定期货船transaction 交易事项 transportation system 运输系统 Travel Agents Ordinance 旅行代理商条例 traveller's cheque 旅行支票trust deed 信托契据 trust fund 信托基金 trust rerceipt 信托收条trustee 信托人；受托人 turn-around time 运转时间；周转期turnover 营业额；销售量Uunavoidable risk 无法避免之风险uncalled capital 末催缴股本undertaking (1)企业，(2)承担underwriter 承保人；包销人underwriting 包销 underwriting contract 承保合约undistributed profit 未分派之盈利；未分派利润 unfair trade practice 不公平贸易手段United Nations Conferenceon Trade and Development (UNCTAD) 联合国贸易及发展会议unlimited company 无限公司 unlimited liability 无限责任unlisted security 未上市证券 unpresented cheque 末兑现支票unsecured loan 无担保贷款；信用贷款utmost good faith 具最高诚意绝对真确 Vvending machine 自动售卖机 vertical integration 纵面结合；垂直合并viewdata system 数据传视系统 visible balance 有形贸易差额 visible trade 有形贸易 voucher 传票；凭单 voyage policy 航程保单 Wwarehouse 仓库；货仓 warehouse warrant 仓单warrant 认股权证warranty （l ）保证书，（2）保证条款water transport 水上运输 WeightsandMeasures Ordinance 度量衡条例whole life policy 终生保险单 wholesale banking 批发银行业务 wholesale co-operative society 批发合作社 wholesale price 批发价wholesale trade 批发业；批发贸易wholesaler 批发商 winding-up 清盘working asset 营运资产working capital 营运资金；周转资金；流动资本 working capital fund 营运资金基金working capital ratio 营运资金比率World Trade Organization 世界贸易组织Y yellow pages 黄页分类 yield （1）收益；实际获利，（2）产量yield rate 实际获利率2. 企业概论 Aabsenteeism 缺勤absolute advantage 绝对优势acceptance (1)承兑；承兑票据，(2)承诺acceptanceofbillofexchange 汇票承兑；票据承兑acceptor 承兑人accident insurance 意外保险account (1)帐；账户，(2)科目，(3)客帐account executive 客户主任；户口主任account payable 应付帐款account payee only 祇限存入头人账户；只可转帐account receivable 应收帐款accountability 责任承担accountant 会计人员；会计主任；会计师accounting equation 会计等式accounting period 会计期间accumulated depreciation 累积折旧；折旧准备accumulated dividend 累积股息accumulated fund 累积基金achievement test 成就测验acid-test ratio 酸性测验比率active partner 活跃合伙人；参与管理合伙人activity ratio 实际作业与预算比率administration 行政advance 预付advancement 晋升advertising agency 广告公司；广告代理商advertising appeals 广告诉求advertising media 广告媒介Advisory Committee onDiversification 经济多元化咨询委员会affiliated company 附属公司agent 代理人aids to trade 贸易辅助服务allowance (1)折让，(2)津贴amalgamation 合并American Chamber ofCommerce in Hong Kong, The香港美国商会analog computer 仿真计算机annual general meeting 周年大会；年会annual leave 年假annual report 年报annuity 年金appreciation 升值；增值apprenticeship 学徒训练aptitude test 性向测验；才能测验arbirage 套利；套息arbitration 仲裁arbitrator 仲裁者；仲裁人arithmetic and logic unit(ALU) 算术及逻辑运算部件arithmetic mean 算术平均；等差中项；算术中项Articles of Association 组织章程Asian Development Bank(ADB) 亚洲发展银行Asian ProductivityOrganization (APO) 亚洲生产力组织assembling 装配assembly line 装配线asset 资产asset turnover 资产周转率assignment of responsibility职责之指派associated companies 联营公司assumption of duty 就任；就职；上任at par 按票面值；按面值audit 查核；核数；审计 authorised capital 注册股本；法定股本authoritarian 独裁式；独裁；专制authority 权力；职权 auto-pay 自动转帐支付autocratic leadership 独裁式领导automatic credit transfer 自动转帐收款automatic teller machine(ATM) 自动柜员机 automation 自动化autonomous work group 自治工作小组自治工作小组autonomy 自主；自治权average collection period 平均收帐期average rate of return (ARR) 平均收益率avoidable risk 可避免之风险 Bbackward integration 后向合并 bad debt 呆帐；坏帐 balance (1)余额，(2)平衡balance of payments 国际收支差额balance of trade 国际贸易差额 balance sheetbank draft 银行汇票 bank overdraft 银行透支banker's acceptance 银行承兑票据Banking Ordinance 银行业条例 bankruptcy 破产 basic need 基本需要basic salary 底薪 batch processing 成批处理；整批处理bear 看淡股市者；淡友bear market bearer bond 息票债券；不记债券 bearer cheque 来人支票；不记名支票 bearer share 无记名股票；不记名股票best lending rate 优惠利率；最优惠利率；最优惠贷款条件 bill of exchange 汇票；票据；交易票据 bill of lading 提货单 bill payable 应付票据 bill receivable 应收票据blue chip 蓝筹股 board of directors 董事会；董事局 bond 债券bond dividend 债券股利 bond interest 债券利息bonded warehouse 公税仓 bonus 红利；花红 bonus issue 发行红股 bonus share 红股；股票股息book value 账面值boycott 杯葛；抵制brain drain 人材流失；人材外流brain storming 剌激创新；脑力激荡法brand 牌子；品牌brand image 品牌形象；牌子形象brand loyalty 对牌子忠诚brand name 商标；品牌名称；牌子名称break-even analysis 损益平衡分析；损益两平分析；营业平衡分析break-even chart 损益平衡图；损益两平图；营业平衡图break-even point (BEP) 损益平衡点；损益两平点；营业平衡点broker 经纪brokerage firm 经纪行budget 预算budgetary control 预算控制budgeting (1)预算，(2)编制预算buffer stock 调节存货；安全存货bulk-breaking 分件bulk-buying 大量购买bull 看好股市者；好友bull market 牛市；旺市bureaucracy 官僚系统；官僚组织制度；科层组织制度burglary insurance 盗窃保险business administration 工商管理business corporation 企业公司business cycle 商业循环；营业循环；营业周期business enterprise 企业机构business entity 企业个体business ethics 商业道德business organization 企业组织business registration certificate商业登记证business reply service 商业回邮服务buying power index 购买力指数Ccalculating device 计算装置call provision 提前赎回(证券)条款callable bond 可赎回债券called-up capital 已催缴股本capital 资金；资本；股本capital budgeting 资本预算capital employed 动用资金；动用资本capital expenditure 资本支出capital gearing 资金借贷比率；资本与负债比率capital goods 资本物品capital market 资本市场capital-intensive 资本密集capitalism 资本主义capitalist economy 资本主义经济capitalization (1)资本化；利益资本化，(2)资本总额carrier (1)运货工具，(2)承运商carrying cost (1)贮存成本；存仓成本，(2)保有资产成本case study 个案研究cash budget 现金预算 cash discount 现金折扣cash flow 现金流转；现金流量 cash on delivery (COD) 交货付现cash rebate 现金回扣 cash sale 现销；现金销货 cash with order 订货付现 cashier order 银行票 caveat emptor 购者自慎central processing unit (CPU) 中央处理器central tendency 中央倾向；集中趋势centralization (1)集中；集中化，(2)中央集权；集权化centralized management 中央集权管理certificate of incorporation 公司注册证certificate of origin 产地来源证；来源证chain of command 命令线；命令链；指挥链chain store 连锁商店channel of communication 沟通渠道；传意途径channel of distribution 分销途径；分销渠道channel of information 信息渠道cheque clearance 支票交换Chinese General Chamber of Commerce, The 香港中华总商会 ChineseGold&Silver Exchange Society, The 金银业贸易场Chinese Manufacturers' Association of Hong Kong, The 香港中华厂商联合会 circulating asset 流动资产circulating capital 营运资金；周转资金；流动资本classified advertising 分类广告 clearing house 票据交换所co-operative society 合作社 code of ethics 道德规约；道德守则code of practice 操作守则coercive power 强制权力coinsurance 共负保险 collateral 抵押品collective bargaining 集体议价；集体谈判collective ownership 集体所有；集体所有制command 命令；指令；指挥commercial paper 商业票据commission (1)佣金，(2)手续费committee structure 委员会结构commodities futures market 商品期货市场commodity 商品 commodity exchange 商品交易所；期货交易所 common stock 普通股 communication barrier 沟通障碍。

【外贸知识】国际会计术语中英对照

【外贸知识】国际会计术语中英对照中国是出口大国，从事贸易工作的人才比例也是非常大的。

因此，相关的专业术语很多，英语词汇就更不用说了。

下面是店铺为您整理的【外贸知识】国际会计术语中英对照，希望对您有所帮助!【外贸知识】国际会计术语中英对照Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner\'s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders\' equity 股东权益Window dressing 门面粉饰Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设。

外贸常用专业词汇.

外贸常用专业词汇trade term / price term 价格术语world / international market price 国际市场价格FOB (free on board 离岸价C&F (cost and freight 成本加运费价CIF (cost, insurance and freight 到岸价freight 运费wharfage 码头费landing charges 卸货费customs duty 关税port dues 港口税import surcharge 进口附加税import variable duties 进口差价税commission 佣金return commission 回佣,回扣price including commission 含佣价net price 净价wholesale price 批发价discount / allowance 折扣retail price 零售价spot price 现货价格current price 现行价格/ 时价indicative price 参考价格customs valuation 海关估价price list 价目表total value 总值贸易保险术语All Risks 一切险F.P.A. (Free from Particular Average 平安险W.A. / W.P.A (With Average or With Particular Average 水渍险War Risk 战争险F.W.R.D. (Fresh Water Rain Damage 淡水雨淋险Risk of Intermixture and Contamination 混杂、玷污险Risk of Leakage 渗漏险Risk of Odor 串味险Risk of Rust 锈蚀险Shortage Risk 短缺险T.P.N.D. ( Theft, Pilferage & Non-delivery 偷窃提货不着险Strikes Risk 罢工险贸易机构词汇WTO (World Trade Organization 世界贸易组织IMF (International Monetary Fund 国际货币基金组织CTG (Council for Trade in Goods 货币贸易理事会EFTA (European Free Trade Association 欧洲自由贸易联盟AFTA (ASEAN Free Trade Area 东盟自由贸易区JCCT (China-US Joint Commission on Commerce and Trade 中美商贸联委会NAFTA (North American Free Trade Area 北美自由贸易区UNCTAD (United Nations Conference on Trade and Development 联合国贸易与发展会议GATT (General Agreement on Tariffs and Trade 关贸总协定贸易方式词汇stocks 存货,库存量cash sale 现货purchase 购买,进货bulk sale 整批销售,趸售distribution channels 销售渠道wholesale 批发retail trade 零售业hire-purchase 分期付款购买fluctuate in line with market conditions 随行就市unfair competition 不合理竞争dumping 商品倾销dumping profit margin 倾销差价,倾销幅度antidumping 反倾销customs bond 海关担保chain debts 三角债freight forwarder 货运代理trade consultation 贸易磋商mediation of dispute 商业纠纷调解partial shipment 分批装运restraint of trade 贸易管制RTA (Regional Trade Arrangements 区域贸易安排favorable balance of trade 贸易顺差unfavorable balance of trade 贸易逆差special preferences 优惠关税bonded warehouse 保税仓库transit trade 转口贸易tariff barrier 关税壁垒tax rebate 出口退税TBT (Technical Barriers to Trade 技术性贸易壁垒贸易伙伴术语trade partner 贸易伙伴manufacturer 制造商,制造厂middleman 中间商,经纪人dealer 经销商wholesaler 批发商retailer, tradesman 零售商merchant 商人,批发商,零售商concessionaire, licensed dealer 受让人,特许权获得者consumer 消费者,用户client, customer 顾客,客户buyer 买主,买方carrier 承运人consignee 收货人进出口贸易词汇commerce, trade, trading 贸易inland trade, home trade, domestic trade 国内贸易international trade 国际贸易foreign trade, external trade 对外贸易,外贸import, importation 进口importer 进口商export, exportation 出口exporter 出口商import licence 进口许口证export licence 出口许口证commercial transaction 买卖,交易inquiry 询盘delivery 交货order 订货make a complete entry 正式/完整申报bad account 坏帐Bill of Lading 提单marine bills of lading 海运提单shipping order 托运单blank endorsed 空白背书endorsed 背书cargo receipt 承运货物收据condemned goods 有问题的货物catalogue 商品目录customs liquidation 清关customs clearance 结关外贸英语常见缩写1 C&F(cost&freight成本加运费价2 T/T(telegraphic transfer电汇3 D/P(document against payment付款交单4 D/A (document against acceptance承兑交单5 C.O (certificate of origin一般原产地证6 G.S.P.(generalized system of preferences普惠制7 CTN/CTNS(carton/cartons纸箱8 PCE/PCS(piece/pieces只、个、支等9 DL/DLS(dollar/dollars美元10 DOZ/DZ(dozen一打11 PKG(package一包,一捆,一扎,一件等12 WT(weight重量13 G.W.(gross weight毛重14 N.W.(net weight净重15 C/D (customs declaration报关单16 EA(each每个,各17 W (with具有18 w/o(without没有19 FAC(facsimile传真20 IMP(import进口21 EXP(export出口22 MAX (maximum最大的、最大限度的23 MIN (minimum最小的,最低限度24 M 或MED (medium中等,中级的25 M/V(merchant vessel商船26 S.S(steamship船运27 MT或M/T(metric ton公吨28 DOC (document文件、单据29 INT(international国际的30 P/L (packing list装箱单、明细表31 INV (invoice发票32 PCT (percent百分比33 REF (reference参考、查价34 EMS (express mail special特快传递35 STL.(style式样、款式、类型36 T或LTX或TX(telex电传37 RMB(renminbi人民币38 S/M (shipping marks装船标记39 PR或PRC(price 价格40 PUR (purchase购买、购货41 S/C(sales contract销售确认书42 L/C (letter of credit信用证43 B/L (bill of lading提单44 FOB (free on board离岸价45 CIF (cost,insurance&freight成本、保险加运费价A.A.R = against all risks 担保全险,一切险A.B.No. = Accepted Bill Number 进口到单编号A/C = Account 账号AC. = Acceptance 承兑acc = acceptance,accepted 承兑,承诺a/c.A/C = account 帐,帐户ackmt = acknowledgement 承认,收条[/color]a/d = after date 出票后限期付款(票据ad.advt. = advertisement 广告adv. = advice 通知(书ad val. = Ad valorem(according to value 从价税A.F.B. = Air Freight Bill 航空提单Agt. = Agent 代理商AI = first class 一级AM = Amendment 修改书A.M.T. = Air Mail Transfer 信汇Amt. = Amount 额,金额A.N. = arrival notice 到货通知A.P. = account payable 应付账款A/P = Authority to Purchase 委托购买a.p. = additional premiun 附加保险费A.R. = Account Receivable 应收款Art. = Article 条款,项A/S = account sales 销货清单a/s = after sight 见票后限期付款asstd. = Assorted 各色俱备的att,.attn. = attention 注意av.,a/v = average 平均,海损a/v = a vista (at sight 见票即付(DDD/A =documents against acceptance, 承兑后交付单= documents for acceptance,= documents attached, 备承兑单据= deposit account 存款账号d/a = days after acceptance 承兑后……日付款D.A. = Debit advice 付款报单D/D,D. = Demand draft,documentary draft 即期汇票,跟单汇票d/d = day’s date (days after date 出票后……日付款d.f.,d.fet. = dead freight 空载运费(船Disc. = Discount 贴现;折扣DLT = Day Letter Telegram 书信电D/N = debit note 借方通知D/O = delivery order 卸货通知书D/P = documents against payment 付款后交付单据Dr. = debit debter 借方,债务人d/s. = days’ sight 见票后……日付款DV = Dividends 股利(EEea. = each 每,各e.e.E.E. = error excepted 错误除外E/B = Export-Import Bank 进出口银行(美国enc.,encl.= enclosure 附件E.& O.E. = errors and omissions excepted 错误或遗漏不在此限ETA = estimated time of arrival 预定到达日期ex. = example,executive,exchange,extract 例子,执行官,外汇交换,摘要Exp. = Export 出口(Ff.a.q.=fair average quality 良好平均品质f.a.s.=free alongside ship 船边交货价F.B.E.=foreign bill of exchange 国外汇票f.c.l.=full container load 整个集装箱装满f.d.free discharge 卸货船方不负责F.& D.=Freight and Demurrage 运费及延装费f.i.=free in 装货船方步负责f.i.o.=free in and out 装卸货船方均不负责f.i.o.=free in out stowed and trimming 装卸堆储平仓船方均不负责f.o.=free out 卸货船方不负责f.o.,f/o=firm offer 规定时限的报价f.o.b.=free on board 船上交货价f.o.c.=free of charge免费F.O.I.=free of Interest 免息f.o.r.=free on rail,free on road 火车上交货价f.o.s.=free on steamer 轮船上交货价f.o.t.=free on truck 卡车上交货价f.p.a.=free of particular average 单独海损不保fr.f=franc,from,free 法郎,从,自由FX=Foreign Exchange 外汇(GGg=good,goods,gramme 佳,货物,一克G/A=general average 共同海损GATT=General Agreement on Tariffs and Trade 关税贸易总协定gm.=gramme 一克g.m.b.=good merchantable brand品质良好适合买卖之货品g.m.q.=good merchantable quality良好可售品质G/N=Guarantee of Notes 承诺保证g.s.w.=gross shipping weight 运输总重量gr.wt.=gross weight 毛重(IIIATA=International Air Transport Association 国际航空运输协会IBRD=International Bank Reconstruction and Development 国际复兴开发银行I/C=Inward Collection 进口托收ICC=International Chamber of Commerce 国际商会IMO=International Money Orders 国际汇票Imp=Import 进口IN=Interest 利息IMF=International Monetary Fund 国际货币基金inst.=instant(this month 本月int.=interest 利息Inv.=Invoice 发票IOU=I owe you 借据I/P=Insurance Policy 保险单I/R=Inward Remittance 汇入汇款ISIC=International Standard Industrial Classification 国际行业标准分类it.=item 项目(KKk.=karat(carat 卡拉(纯金含有度kg.=keg,kilogramme笑,公斤K.W.=Kilo Watt 千瓦(LLL/A=Letter of Authorization 授权书lbs.=pounds 磅L/C=Letter of Credit 信用证L/H=General Letter of Hypothecation 质押权利总股定书L/I=Letter of Indemnity赔偿保证书L/G=Letter of Guarantee 保证函l.t.=long ton 长吨(2,240磅L/T=Letter Telegram 书信电报Ltd.=Limited 有限责任L/U=Letter of Undertaking 承诺书(MMm.=mile,metre,mark,month,minute,meridian(noon哩,公尺,记号,月,分,中午m/d=month after date 出票后……月付款memo.=memorandum 备忘录M.I.P.=marine insurance policy 海上保险单misc.=miscellaneous杂项M/L=more or less 增或减 M/N=Minimum 最低额 MO=Money Order 拨款单，汇款单，汇票 m/s=months after sight 见票后……月付款 m.s.=mail steamer,mail transfer 油船，轮船 M.T.=metric ton,mail transfer 公吨，信汇 M/T=Mail Transfer 信汇m.v.=motor vessel 轮船 MNC=multi-national corporation 跨国公司 (N NN.B.=Nota Bene(take notice注意 NO.=number 号码 n/p=non-payment 拒付 Nt.Wt=Net Weight 净重 (O O.=Order 定单，定货 O.B/L=Order bill of lading 指示式提单 O.C.P.=Overland Common Point 通常陆上运输可到达地点 O/C=Outward Collection 出口托收OD.=Overdraft 透支 O/d=overdraft,on demand 透支，要求即付款（票据）O/No.=order number 定单编号 o.p.=open policy 预约保单 O/R=Outward Remittance 汇出汇款 ORT=ordinary telegram 寻常电报 o/s=on sale,out of stock 廉售，无存货O/S=old style 老式 o.t.=old term 旧条件 oz=ounce 盎斯 (P PP/A，p/a=particular average 单独海损pa=power of attorney 委任状 =private account 私人账户 p.a.=per annum(by the year每年 p.c.=per cent,petty cash 百分比，零用金 p.l.=partial loss 分损P.&I.=Protection and Indemnity 意外险 P.&L.=profit and loss 益损 P.M.O.=postal money order 邮政汇票 P/N=promissory note 本票 P.O.B.=postal office box 邮政信箱p.o.d.=payment on delivery 交货时付款 P.O.D.=Pay on Delivery 发货付款P/O=Payment Order 支付命令 P/R=parcel receipt 邮包收据 prox.=proximo(next month 下月 PS.=postscript 再启 pt.=pint 品脱 P.T.O.=please turn over 请看里面 PTL=private tieline service 电报专线业务 (Q Qqlty=quality 品质 qr=quarter 四分之一 qty=quantity 数量 quotn=quotation 报价单 qy=quay 码头 (R recd=received 收讫 recpt=receipt 收据ref.=reference 参考，关于 RFWD=rain,fresh water damage 雨水及淡水险remit.=remittance 汇款r.m.=ready money,readymade 备用金，现成的 RM=Remittance 汇款R.O.=remittance Order 汇款委托书 R.P.=reply paid,returnof post 邮下或电费预付，请即会示 rt.=rate 率 (S SS.A.=-Statement of Account 账单 s.a.=subject to approval 以承认(赞成，批准为条件 S/C=sale contract 售货合同 S/D=sight draft 即期汇票 S/D=sea damage 海水损害 SD.=Sundries 杂项 SE.=Securities 抵押品 S/N=shipping note 装运通知S.O.s.o.=shipping order,seller’s option 装船通知书，卖方有权选择S/S,s/s,ss,s.s=steamship 轮船 s.t.=short ton 短吨 (T T/A=telegraphic address 电报挂号tgm=telegram 电报 T.L.O.=total loss only 只担保全损(分损不赔 T.M.O.=telegraphic money order 电报汇款 T.R.=trust receipt 信托收据 T.T.=telegraphic transfer 电汇TPND=theft,pilferage and nondelivery 盗窃遗失条款 Uult.=ultimo(last month上月u/w=underwriter 保险业者 (V voy.=voyage 航次 V.V.=Vice Versa 反之亦然 (Ww.a.=with average 水渍险(单独海损赔偿 war=with risk 担保一切险 W/B=way bill warehouse book 货运单，仓库簿 wgt=weight 重量 whf=wharf 码头 W/M=weight or measurement 重量或容量 w.p.a.=with particular average 单独海损赔偿 W.R.=War Risk 战争险 W.R.=warehouse receipt 仓单 wt=weight 重量 (X x.d.=ex dividend 除息XX=good quality 良好品质 XXX=very good quality 甚佳品质 XXXX=best quality 最佳品质 (Y yd.=yard 码 yr.=your,year 你的，年 (Z Z=Zone 地区，地带。

外贸单证常用词汇

外贸单证常用词汇
1. “提单”呀，这可是外贸单证里超级重要的一个词呢！就好比你出门必须带钥匙一样，没有提单，货物可没法顺利到达目的地哦！比如说，咱的货物要运到国外港口，没提单的话，那不得乱套啦！
2. “发票”，嘿，这可是大家都熟悉的词吧！就像你买东西得有票据一样，在外贸里，发票就是交易的重要凭证呀！你想想，假如没有发票，那怎么能清晰地知道货物的价值和数量呢，对吧！
3. “报关单”，哇哦，这可是货物进出口的“通行证”呢！就跟你要进一个重要场所得有专门的入场券似的。

要是没有报关单，货物怎么能合法地进出海关呢，这可不能马虎呀！
4. “装箱单”，这可是清楚展示货物装箱情况的呀！就好像你要整理行李，得清楚知道每个东西放在哪儿一样。

要是没有装箱单，到时候找货物不得跟大海捞针似的嘛！
5. “原产地证”，嘿呀，这个可关系到货物的“出身”哟！就像咱每个人都有自己的家乡一样，货物也有它的来源地。

没有原产地证，有些优惠政策可就享受不到啦，那多可惜呀！
6. “保险单”，哇，这可是给货物上了一道“保险”呢！好比你出门怕有意外，给自己买份保险一样。

要是没有保险单，货物万一出个啥问题，那损失可就大啦！
7. “汇票”，这是外贸交易中支付的重要工具呀！跟你拿着钱去买东西差不多呢。

要是没有汇票，那支付货款的时候不就麻烦了嘛，是不是呀！
我的观点结论就是：这些外贸单证常用词汇可太重要啦，每一个都有它独特的作用和意义，大家可得好好了解和掌握呀！。

常见外贸英语术语汇总

常见外贸英文术语Duty-pay value完税价格Goods declaration货物申报货物放行/ release/clearance清关drawback退税means of transportation运输工具duties and taxes税费担保、保证security金customs control海关监管physical inspection现场查验customs formalities海关手续certificate of original原产地证anti -dump反倾销bonded warehouse保税仓库MSDS安全技术表品质检验证certificate of quality书commercial draft商业汇票endorsement背书force majeure不可抗力T/T telegraphic电汇D/D demand draft票汇Bill of exchange, draft汇票M/T Mail Transfer信汇D/P Documents against Payment付款交单Acceptance承兑Remittance汇付Collection托收L/C Letter of Credit信用证Open B/L, order B/L 不记名提单, 指示提单Ex work工厂交货FCA Free Carrier 货交承运人, 多式联运FAS Free Alongside ship船边交货FOB Free on Board装运港船上交货CFR Cost and Freight成本加运费CIF Cost, Insurance and Freight成本加保费、运费CPT Carriage Paid to ---运费付至目的地CIP Carriage and Insurance Paid to 运费、保险费付至目的地DAF Delivered at Frontier边境交货DES Delivered Ex Ship目的港船上交货DEQ Delivered Ex Quay 目的港码头交货关税已付DDU Delivered and Duty Unpaid目的地交货关税未付DDP Delivered and Duty Paid目的地交货关税已付FPA Free from Particular Average平安险WPA With Average or With Particular Average水渍险A.R.Al.Risks 一切险Re.Channel(i.e.passag.fo.passenger.carryin.du tiabl.articles) 红色通道（即: 应税通道）Green Channel 绿色通道（即: 免税通道）Late payment fee滞纳金Security保证金ad valorem tax从价税Specific tariff从量税Tariff heading税目Tariff number税号Temporarily imported(exported)goods暂时进（出）口货物re-importation复进口Tariff quotas关税配额Through goods通运货物Import/Export license进/出口许可证Declaration for Import/Export Cargo进/出口货物报关单Short shipment短装Cash payment现金付款Sealing marks封志B/L bill of lading提单Clean B/L清洁提单空白提单、Open B/L不记名提单Order B/L指示提单manifest舱单detail freight list货物明细单declare goods申报货物Consignee收货人Consignor发货人commercial invoice商业发票declaration form报关单SHIPPING ORDER装货单packing list装箱单specification规格Description货名Port of Discharge卸货港Port of Loading装货港destination目的地（港）Shipper托运人marks & no.唛头Gross Weight毛重Net Weight净重Measurement尺码Original正本Total Amount总值Total Packages合计件数Insurance Premium保费Freight运费CY to CY场到场CFS to CFS站到站Door to Door门到门W/W Warehouse to Warehouse仓至仓条款国际多式联International Multimodal Transport运charter or booking space租船定舱Bulky goods大宗货Full Container Load整箱货Less than Container Load拼箱货Nude cargo裸装货Smuggled article走私物品。

外贸专业词汇

account code account tittle资产assets1001 现金-cash on hand 资产日记账资产－借方1002 银行存款-cash in bank 资产银行日记账有部分外币1009 其他货币资金-others cash1101 短期投资short-term investment 1102 短期投资跌价准备provision for loss on realization of short term investment 贷方1111 应收票据-notes receivable1121 应收股利-dividends receivable 1122 应收利息-interest receivable1131 应收账款-accounts receivables 资产客户往来1133 其他应收款-others receivables 资产个人往来1141 坏帐准备-provision for bad debts 贷方1151 预付账款-advances to suppliers 资产供应商往来1161 应收补贴款-subsidies receivable 1201 物资采购-materials purchased 资产个人往来1211 原材料-raw materials 资产成本核算数量金额式计量单位1221 包装物-containers 资产成本核算数量金额式计量单位1231 低值易耗品-low cost and short lived articles1232 材料成本差异-e/d for raw materials 1241 自制半成品-semi-finished goods 1243 库存商品-finished goods 资产成本核算数量金额式计量单位1244 商品进销差价-e/d for operating 1251 委托加工物资-materials in consignors1261 委托代销商品-goods in consignors 1271 受托代销商品-goods in consignees 1281 存货跌价准备-provision for loss on realization of inventory 贷方1291 分期收款发出商品-goods on installment sales 1301 待摊费用-prepaid expenses 资产1401 长期股权投资-long-term investments -shares1402 长期债权投资-long -term investments-debentures1421 长期投资减值准备provision for loss on realization of long-term investments 贷方1431 委托贷款-loan receivable1501 固定资产-fixed assets 资产数量金额式计量单位1502 累计折旧-accumulated depreciation 资产贷方1505 固定资产减值准备provision for loss on realization of fixed assets 贷方1601 工程物资-construction materials 1603 在建工程-construction in progress 1605 在建工程减值准备-provision for loss on realization of construction 贷方1701 固定资产清理-disposal of fixed assets1801 无形资产-intangible assets1805 无形资产减值准备-provision for loss on realization intangible assets 贷方1815 未确认融资费用-unrealizable mortgage expenses1901 长期待摊费用-long term prepaid expenses 资产1911 待处理财产损益- P/L for assets taking科目编码科目中英文名称科目类型帐类帐页格式其它liabilities and owner's equity2101 短期借款-short-term loans 负债负债－贷方2111 应付票据-notes payable 负债2121 应付账款-accounts payable 负债供应商往来2131 预收账款-advances from customers 负债客户往来2141 代销商品款-consignors payable 负债2151 应付工资-accrued payroll 负债2153 应付福利费-welfare fund payable 负债2161 应付股利-dividends payable 负债2171 应交税金-accrued tax 负债多栏式VAT2176 其他应交款-accrued others payments 负债2181 其他应付款-others payable 负债个人往来2191 预提费用-accrued expenses 负债2201 待转资产价值-accrued assets 负债2211 预计负债-accrued liabilities 负债2301 长期借款-long-term loans 负债2311 应付债券-debentures payable 负债2321 长期应付款-long-term payable 负债2331 专项应付款-specific term payable 负债2341 递延税款-differed tax 负债3101 实收资本- paid in capital 权益贷方3103 以归还投资-investment returned 权益借方3111 资本公积-capital surplus 权益贷方3121 盈余公积－surplus reserve 权益贷方3131 本年利润-current profit 权益3141 利润分配-distributed profits 权益4101 生产成本-cost of production 成本成本核算借方4105 制造费用-manufacturing expenses 成本成本核算多栏式借方4107 劳务成本-labor cost 成本成本核算借方5101 主营业务收入-sales 损益贷方5102 其他业务收入-income from other operations 损益贷方5202 投资收益-returns on investments 损益贷方5203 补贴收入-subsidies income 损益贷方5301 营业外收入-non operating income 损益贷方5401 主营业务成本-cost of sales 损益借方5402 主营业务税金及附加-sales and additional tax 损益借方5405 其他业务支出-expenses for other operations 损益借方5501 营业费用-selling expenses 损益借方5502 管理费用-general and administrative expenses 损益多栏式借方5503 财务费用-financial expenses 损益借方5601 营业外支出-non-operating expenses 损益借方5701 损益借方5801 以前年度损益调整-adjusted P/L for previous year 损益科目编码科目中英文名称（法定）科目编码科目中英文名称（自定义）1911 待处理财产损益- P/L for assets taking 1002 银行存款-cash in bank 191101 待处理流动资产损益-P/L for current assets taking 100201 银行存款-人民币191102 待处理固定资产损益-P/L for fixed assets taking 100202 银行存款-美元2171 应交税金-accrued tax 100203 银行存款-欧元（结算户）-217101 应交增值税-accrued VAT 100204 银行存款－欧元（外债户）-217102 未交增值税-unpaid VAT 5503 财务费用-financial expenses217103 应交营业税-accrued operating tax 550301 财务费用－银行手续费-bank fee 217104 应交消费税-accrued consumption tax 550302 财务费用－汇兑损益-P/L for exchange217105 应交资源税-accrued resource rent tax 550303 财务费用－利息收入-interest gain217106 应交所得税-accrued income tax 5502 管理费用-genernal and administrative expenses217107 应交土地增值税-accrued land VAT 550201 管理费用－差旅费-office travel217108 应交城市维护建设税-accrued construction tax 550202 管理费用－电话费-telephone217109 应交房产税-accrued property tax 550203 管理费用－工作餐-working meal 217110 应交土地使用税-accrued land tax 550204 管理费用－办公费-stationery 217111 应交车船使用税-accrued Vehicle and Vessel Usage Tax 550205 管理费用－交际费-entertainment217112 应交个人所得税-accrued individual income tax 550206 管理费用－交通费- taxi & bus217113 应交关税-accrued customs duty 550207 管理费用－汽车费-car3111 资本公积-capital surplus 550208 管理费用－邮电费-postage311101 资本溢价-share premium 550209 管理费用－工资-salary311102 接受捐赠非现金资产准备-provision for donation of not cash assets 550210 管理费用－折旧费-depreciation 311103 接受现金捐赠-donation of cash 550211 管理费用－其他-others311104 股权投资准备-provision for share investment 4105 制造费用-manufacturing expenses311105 拨款转入- funds from head office 410501 制造费用－交通费-taxi and bus 311106 外币资本折算差额-e/d of foreign exchange capital 410502 制造费用－劳保费-labor protection311107 其他资本公积-other capital surplus 410503 制造费用－水暖电-water lighting & heating3121 盈余公积- surplus reserve 410504 制造费用－运费-transportation fee 312101 法定盈余公积-compulsory surplus reserve 410505 制造费用－办公费-stationery312102 任意盈余公积-general surplus reserve 410506 制造费用－邮电费-postage312103 法定公益金-compulsory welfare fund 410507 制造费用－工资-salary 312104 储备基金-reserve fund 410508 制造费用－伙房-food312105 企业发展基金enterprise expansion fund 410509 制造费用－其他-others312106 利润归还投资profits capitalized on return of investment 410510 制造费用－物料用品-consumer3141 利润分配-distributed profits 2151 应付工资-accrued payroll314101 其他转入-others transfer in 215101 个调税－personal tax314102 提取法定盈余公积-compulsory surplus reserve 215102 工厂－factory 314103 提取法定公益金-compulory welfare fund 215103 办公室－office 314104 提取储备基金-reserve fund 215104 董事会－lorentz314105 提取企业发展基金-enterprise expansion fund 215105 加班费－overtime working fee314106 提取职工奖励积福利基金-staff and workers' bonus and welfare fund 314107 利润归还投资-profits capitalized on returns of investment314108 应付优先股股利-dividends for preference shares314109 提取任意盈余公积-general surplus314110 应付普通股股利-dividends for ordinary shares314111 转作资本的普通股股利- conversion of dividends for ordinary shares314115 未分配利润-undistributed profits补充一下所有税金的税局的最正规的翻译。

外贸会计银行常用词汇

20XX年外贸会计银行常用词汇cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book承兑||认付acceptance单张承兑general acceptance有条件承兑qualified acceptance附条件认付conditional acceptance部分认付partial acceptance拒付||退票dishonour会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与… 银行开立一户头to open an account with与… 银行建立交易to keep account with继续记帐to keep account与… 有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与… 停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one 列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of寄出清算书to send in an account||to send in render an account支票薄cheque book支票陈票人cheque drawer持票人cheque holder不记名支票cheque to bearer||bearer cheque记名支票||认人支票cheque to order到期支票antedated cheque未到期支票postdated cheque保付支票certified cheque未获兑现支票，退票returned cheque横线支票crossed cheque普通横线general crossing特别横线special crossing空白支票blank cheque失效支票，过期支票stale cheque普通支票open cheque打10%折扣的*****元支票，(即9000元) a cheque for $10，000，less 10% discount加10%费用的*****元支票，(即*****元) a cheque for $10，000，plus 10% charges支票换现金||兑现to cash a cheque清理票款to clear a cheque保证兑现to certify a cheque填写支票数额to fill up a cheque支票上划线to cross a cheque开发支票to make out a cheque签发支票，开立支票to draw a cheque||to issue a cheque 透支支票to overdraw a cheque背书支票to endorse a cheque请付票款||清付票款to pay a cheque||to honour a cheque支票退票to dishonour a cheque拒付支票to refuse a cheque拒付支票to stop payment of a cheque提示要求付款to present for payment见票即付持票人payable to bearer支付指定人payable to order已过期||无效out of date||stale请给出票人R/D||refer to drawer存款不足N/S||N.S.F.||not sufficient funds||I/F||insufficient funds文字与数字不一致words and figures differ支票交换时间已过account closed更改处应加盖印章alterations require initials交换时间已过effects not cleared停止付款payment stopped支票毁损cheque mutilated汇款||寄钱to remit||to send money寄票供取款||支票支付to send a cheque for payment 寄款人a remitter收款人a remittee国外汇票foreign Bill国内汇票inland Bill跟单汇票documentary bill空头汇票accommodation bill原始汇票original bill改写||换新票据renewed bill即期汇票sight bill||bill on demand… days after date||… days' after date … 日后付款… months after date||… months' after date … 月后付款见票后… 日付款… days' after sight||… days' sight见票后… 月付款… months' after sight||… months' sight 同组票据set of bills单张汇票sola of exchange||sole of exchange远期汇票usance bill||bill at usance长期汇票long bill短期汇票short bill逾期汇票overdue bill宽限日期days of grace电汇telegraphic transfer (T.T)邮汇postal order||postal note (Am.)||post office order||money order本票promissory note (P/N)押汇负责书||押汇保证书letter of hypothecation副保||抵押品||付属担保物collateral security担保书trust receipt||letter of indemnity拒绝承兑而退票dishonour by non-acceptance由于存款不足而退票dihonour by non-payment。