对外贸易常用词汇

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1、对外贸易常用词汇(中、英文对照)1.商业科Aabovepar高于票面值absoluteadvantage绝对优势acceptance（l）承兑；承兑票据，（2）承诺acceptanceofbillofexchange汇票承兑；票据承兑acceptor承兑人accidentinsurance意外保险account（1）帐；账户，（2）科目，（3）客帐accountpayable应付帐款accountpayeeonly只限存入抬头人账户；只可转帐accountreceivable应收帐款accountant会计人员；会计主任；会计师accumulateddividend累积股息acid-

2、testratio酸性测验比率activepartner参与管理合伙人；活跃合伙人adhoccommittee临时委员会；专责委员会administration行政advertising广告advertisingagency广告公司；广告代理商advertisingappeal广告诉求advertisingmedia广告媒介advicenote交货通知书agent代理人aidstotrade贸易辅助服务airfreight航空货运费airtransport航空运输airwaybill空运提货单；空运提单AllOrdinariesIndex所有普通股指数allocate分配allotm

3、ent分配数allowance（l）折让，（2）津贴amalgamation合并AmericanChamberofCommerceinHongKong,The香港美国商会annualgeneralmeeting周年大会；年会annualreport年报ante-datedcheque倒填日期的支票arbitrator仲裁人ArticlesofAssociation组织章程AsianDevelopmentBank(ADB)亚洲发展银行asset资产association社团atpar按票面值auction拍卖authorizedcapital注册股本；法定股本auto-pay自动转帐支

4、付automaticcredittransfer自动转帐收款automatictellermachine自动柜员机averageclause受保范围；损失条款avoidablerisk可避免之风险Bbaddebt呆帐；坏帐balanceofpayments国际收支差额balanceoftrade国际贸易差额balancesheet资产负债表bankcredit银行信用bankdraft银行汇票bankinterestrate银行利率banknote钞票bankoverdraft银行透支bankservices银行服务BankingOrdinance银行业条例bankruptcy破产b

5、arter以货易货；物物交换bear看淡股市者；淡友bearmarket熊市；淡市bearerbond息票债券；不记名债券bearercheque来人支票；不记名支票bearershare无记名股票belowpar低于票面值bestlendingrate最优惠贷款利率；最优惠利率bilateralarrangement双边协议billofexchange汇票billoflading提货单billpayable应付票据billreceivable应收票据bluechips蓝筹股boardofdirectors董事会；董事局bond债券bondedwarehouse公税仓bonus红利；

6、花红29bonusissue发行红股bonusshare红股；股票股息bookvalue账面值；账面成本brand牌子；品牌brandimage牌子形象；品牌形象brandloyalty对牌子忠诚brandname商标；品牌名称；牌子名称broker经纪brokeragefirm经纪行budget预算bulk-breaking分件bulk-buying大量购买bull看好股市者；好友bullmarket牛市；旺市burglaryinsurance盗窃保险businessenterprise企业机构businessentity企业个体businessorganization企业组织bu

7、sinessregistrationcertificate商业登记证businessreplyservice商业回邮服务Ccalloption买入期权callablebond可赎回债券called-upcapital已催缴股本capital资金；资本capitalemployed动用资金capitalexpenditure资本支出capitalgearing资金借贷比率capitalgoods资本物品capitalintensive资本密集capitalm