对外贸易常用词汇英汉翻译词汇

absenteeism缺勤absoluteadvantage绝对优势acceptance(1)承兑；承兑票据，(2)承诺acceptanceofbillofexchange汇票承兑；票据承兑acceptance（l）承兑；承兑票据，（2）承诺acceptor承兑人accidentinsurance意外保险account(1)帐；账户，(2)科目，(3)客帐accountexecutive客户主任；户口主任accountpayable应付帐款accountpayeeonly祇限存入头人账户；只可转帐accountpayeeonly只限存入抬头人账户；只可转帐accountreceivable应收帐款account（1）帐；账户，（2）科目，（3）客帐accountability责任承担accountant会计人员；会计主任；会计师accountingequation会计等式accountingperiod会计期间accumulateddepreciation累积折旧；折旧准备accumulateddividend累积股息accumulatedfund累积基金achievementtest成就测验acid-testratio酸性测验比率activepartner参与管理合伙人；活跃合伙人activepartner活跃合伙人；参与管理合伙人activityratio实际作业与预算比率adhoccommittee临时委员会；专责委员会administration行政advance预付advancement晋升advertisingagency广告公司；广告代理商advertisingappeal广告诉求advertisingappeals广告诉求advertisingmedia广告媒介advertising广告advicenote交货通知书AdvisoryCommitteeonDiversification经济多元化咨询委员会affiliatedcompany附属公司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allotment分配数allowance(1)折让，(2)津贴allowance（l）折让，（2）津贴amalgamation合并AmericanChamberofCommerceinHongKong,The香港美国商会analogcomputer仿真计算机annualgeneralmeeting周年大会；年会annualleave年假annualreport年报annuity年金ante-datedcheque倒填日期的支票appreciation升值；增值apprenticeship学徒训练aptitudetest性向测验；才能测验arbirage套利；套息arbitration仲裁arbitrator仲裁人arbitrator仲裁者；仲裁人arithmeticandlogicunit(ALU)算术及逻辑运算部件arithmeticmean算术平均；等差中项；算术中项ArticlesofAssociation组织章程AsianDevelopmentBank(ADB)亚洲发展银行AsianProductivityOrganization(APO)亚洲生产力组织assembling装配assemblyline装配线assetturnover资产周转率asset资产assignmentofresponsibility职责之指派associatedcompanies联营公司association社团assumptionofduty就任；就职；上任atpar按票面值atpar按票面值；按面值auction拍卖audit查核；核数；审计authorisedcapital注册股本；法定股本authoritarian独裁式；独裁；专制authority权力；职权authorizedcapital注册股本；法定股本auto-pay自动转帐支付autocraticleadership独裁式领导automaticcredittransfer自动转帐收款automatictellermachine自动柜员机automatictellermachine(ATM)自动柜员机automation自动化autonomousworkgroup自治工作小组autonomy自主；自治权averageclause受保范围；损失条款averagecollectionperiod平均收帐期averagerateofreturn(ARR)平均收益率avoidablerisk可避免之风险backwardintegration后向合并baddebt呆帐；坏帐balance(1)余额，(2)平衡balanceoftrade国际贸易差额balancesheetbalancesheet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banker'sacceptance银行承兑票据BankingOrdinance银行业条例BankingOrdinance银行业条例bankruptcy破产barter以货易货；物物交换basicneed基本需要basicsalary底薪batchprocessing成批处理；整批处理bearmarketbearmarket熊市；淡市bear看淡股市者；淡友bearerbond息票债券；不记名债券bearerbond息票债券；不记债券bearercheque来人支票；不记名支票bearershare无记名股票bearershare无记名股票；不记名股票belowpar低于票面值bestlendingrate优惠利率；最优惠利率；最优惠贷款条件bestlendingrate最优惠贷款利率；最优惠利率bilateralarrangement双边协议billofexchange汇票billofexchange汇票；票据；交易票据billoflading提货单billpayable应付票据billreceivable应收票据bluechip蓝筹股bluechips蓝筹股boardofdirectors董事会；董事局bonddividend债券股利bondinterest债券利息bond债券bondedwarehouse公税仓bonusissue发行红股bonusshare红股；股票股息bonus红利；花红bookvalue账面值bookvalue账面值；账面成本boycott杯葛；抵制braindrain人材流失；人材外流brainstorming剌激创新；脑力激荡法brandimage牌子形象；品牌形象brandimage品牌形象；牌子形象brandloyalty对牌子忠诚brandloyalty对牌子忠诚brandname商标；品牌名称；牌子名称brand牌子；品牌break-evenanalysis损益平衡分析；损益两平分析；营业平衡分析break-evenchart损益平衡图；损益两平图；营业平衡图break-evenpoint(BEP)损益平衡点；损益两平点；营业平衡点broker经纪brokeragefirm经纪行budget预算budgetarycontrol预算控制budgeting(1)预算，(2)编制预算bufferstock调节存货；安全存货bulk-breaking分件bulk-buying大量购买bullmarket牛市；旺市bull看好股市者；好友bureaucracy官僚系统；官僚组织制度；科层组织制度burglaryinsurance盗窃保险businessadministration工商管理businesscorporation企业公司businesscycle商业循环；营业循环；营业周期businessenterprise企业机构businessentity企业个体businessethics商业道德businessorganization企业组织businessregistrationcertificate商业登记证businessreplyservice商业回邮服务buyingpowerindex购买力指数calculatingdevice计算装置calloption买入期权callprovision提前赎回(证券)条款callablebond可赎回债券called-upcapital已催缴股本capitalbudgeting资本预算capitalemployed动用资金capitalemployed动用资金；动用资本capitalexpenditure资本支出capitalgearing资金借贷比率capitalgearing资金借贷比率；资本与负债比率capitalgoods资本物品capitalintensive资本密集capitalmarket资本市场capitalreserve资本公积金；资金储备capital资金；资本capital资金；资本；股本capital-intensive资本密集capitalism资本主义capitalization(1)资本化；利益资本化，(2)资本总额capitalization（1）资本化；利益资本化；（2）资本总额cargoinsurance货物保险；货运险carriageforward运费到付；货价不包括运费carriagepaid运费已付；货价包括运费carrier(1)运货工具，(2)承运商carrier（1）运货工具，（2）承运商carryingcost(1)贮存成本；存仓成本，(2)保有资产成本casestudy个案研究cashbudget现金预算cashdiscount现金折扣cashdispenser现金提款机cashflow现金流转；现金流量cashondelivery(COD)交货付现cashrebate现金回扣cashsale现销cashsale现销；现金销货cashwithorder订货付现cashierorder银行本票cashierorder银行票caveatemptor购者自慎centralprocessingunit(CPU)中央处理器centraltendency中央倾向；集中趋势centralization(1)集中；集中化，(2)中央集权；集权化centralizedmanagement中央集权管理certificateofincorporation公司注册证certificateoforigin产地来源证；来源证certificateofposting投寄邮件证明书chainofcommand命令线；命令链；指挥链chainstore连锁商店channelofcommunication沟通渠道；传意途径channelofdistribution分销途径；分销渠道channelofinformation信息渠道chequeclearance支票交换ChineseGeneralChamberofCommerce,The香港中华总商会ChineseGold&SilverExchangeSociety,The金银业贸易场ChineseManufacturers'AssociationofHongKong,The香港中华厂商联合会circulatingasset流动资产circulatingcapital营运资金；周转资金；流动资本classifiedadvertising分类广告clearinghouse票据交换所co-operativesociety合作社co-partner合伙人codeofethics道德规约；道德守则codeofpractice操作守则coercivepower强制权力coinsuran