法律英語詞匯學習 • attorney: Another word for "lawyer". Someone who has studied law and defends or represents someone else. • bailiff: An officer of the court who protects the jurors and keeps everyone in the court room in control • clerk: Someone who keeps track of the files and records for the clerk (judge???). • counsel: A lawyer or group of lawyers who give advice to people needing legal help or who represent people in court. • court: The room where trials are held; a place where legal disputes are settled. • court reporter: A journalist whose specific purpose is to report what happens in court. • defendant: A person who has been accused of doing something bad and who now must defend him/herself. • defense attorney: A lawyer who specializes in defending people who have been accused of breaking the law or causing harm to someone. • district attorney (or crown prosecutor): A person who represents the government or legal system and prosecutes (tries to show that someone is guilty) a defendant. • expert witness: A person who is brought into court because he/she has special skills. For example, a psychologist may be brought in to discuss the mental state of a defendant. • Grand Jury: A special jury made up of more than 12 citizens. Their duty is to investigate accusations against a person. If there is enough evidence, then the person must go to trial for the crime. • investigating officer: The police officer who investigated the crime 案件 case 案件受理費 litigation fee 案由 nature of case 頒布 issue 頒布 promulgate 辦案 handle a case 辦理 deal with 包庇罪 crime of concealing the murder 保稅區(qū) bonded area 保險法 insurance law 保險憑證 insurance certificate 保證 warranty 保證 guarantee 保證金 bail 保證金 margins 保證金帳戶 margin account 保證人,擔保人 guarantor 保證書 indemnity 保證書 covenant of warranty 保證條款 warranty 保值利率 inflation-proof interest rate 被裁定為 be adjudged to be 從重處罰 heavier punishment 從重處罰 severe punishment 存款機構(gòu) deposit-taking institution 挫折 frustration 措詞 worded 錯漏 error|mistake 答復 Reply 批復 Reply 打官司 initiate legal proceeding 打擊 struggle against 打假 crack down on counterfeit goods 打假辦 Office of Cracking down on Fake Products 大廠回族自治縣 Dachang Hui Nationality Autonomous Region 大股 substantial shareholder 大股東控權(quán)人 majority shareholder controller 大化瑤族自治縣 Dahua Yao Nationality Autonomous County 大連市 Daliang Municipality 大律師 barrister 大律師的收費 counsel's fees 大律師登記冊 roll of baristers 大律師公會 Hong Kong Bar Association 大律師見習職位 pupillage 被陳述人 representee 被告人辨解 statement of the defendant 駁回 dismiss 駁回 reject 駁回上訴 reject an appeal 補償報酬 compensatory payment 不具有法律效力 null 不具有法律效力 void 不履行合同 breach of contract 不履行合約 repudiation of the contract 不名譽的行為及手法 dishonourable conduct and practices 不能成立 unable to establish不時frequently 不予支持 unassisted 不作為 omission 財產(chǎn)分割 properties division 財產(chǎn)所有權(quán) property right 裁定 ruling 裁定 order 產(chǎn)權(quán)制度 property order 產(chǎn)權(quán)關(guān)系 property relations 撤消并發(fā)回給 reversed and remanded to the original court 陳述 state 承擔 assume 承擔責任 to be responsible for 承典人 pledgee 承典人 pawnee 承認 confess 城市住宅局 City House Bureau 出典人 pledgor 出典人 pawnor 出口退稅制度 the system of refunding taxes on exported goods 出口押匯 bill purchased 出資比例 ratio of investments 處罰 penalty 觸犯 violate 傳銷 pyramid selling 串通 collaborate 從寬處理 lenient punishment, liberal punishment 從輕處罰 lesser punishment 從輕處罰 lighter punishment 從輕處罰 impose a lenient sentence 從輕原則 the principle of lighter punishment 從事 commit 大律師名冊 panels of counsels 大律師事務所 barristers' chambers, chambers of counsel 大律師書記 barrister's clerk 律師行業(yè) the practice of law 大批 bulk 代理檢察員 acting prosecutor 代理人 agent 代理審判員 acting judge 代通知金 payment in lieu of notice 代銷 sales by proxy 丹東市 Dandong Municipality 丹陽市 Danyang Municipality 單位 entity unit 單務合同 unilateral contract 擔保 guarantee 擔保人 guarantor 擔保書 certificate of guarantee 但書 proviso 當事人 litigant 當事人起訴要求 the litigants sue for 黨政分工 division of labour between the Party and the government 檔案工作人員 file clerk 盜竊槍支 crime of stealing firearms and ammunition 盜竊武器裝備 theft of military equipment 道真仡佬族苗族自治縣 Daozheng Mulao Nationality Autonomous County 得到證實 to be believed 得利者 beneficiary 抵觸 contravene 抵押 mortgage 抵押品 pledge 抵押物 mortgage 地方人民檢察院 Local People's Procuratorate 地役權(quán) easement 第二審判庭 second tribunal 第三者 the third party 第一審判庭 first tribunal 典當物 pledge 調(diào)查 investigation 調(diào)查報告 investigation 調(diào)查取證 investigate and collect evidence 調(diào)解 mediate 調(diào)解和強制措施 mediation and enforcement measure 調(diào)解書 mediation agreement 調(diào)解書字號 Written Mediation No. 訂貨合同卡片 a card of contract 訂立 formation 定案結(jié)論 verdict 定案理由 reason for decision 定金 deposit 定期減免所得稅 regular reduction of income tax 定性 determination on the nature 丟棄 waive 東北人民政府 Northeast People's Government 東鄉(xiāng)族自治縣 Dongxiang Nationality Autonomous County 董事會 board of directors 動機 intention, motive 凍干健康人血漿 frozen dry healthy human blood 凍干血漿 frozen dry blood plasma 凍結(jié) freeze, suspend 都安瑤族自治縣 Duan Yao Nationality Autonomous County 毒品罪 narcotic drug crime 瀆職罪 crime of dereliction of duty 獨立的不法行為 independent wrong 獨立個案 individual cases 獨立核算工業(yè)企業(yè) independent accounting unit 獨立請求書 independent claim 獨立審判 independent adjudication 斷絕 cease 提出具體意見 submit detailed opinions on 對等原則 principle of reciprocity 對等原則并參照國際慣例 the principle of reciprocity and in reference to the international practice 對合同詞句應當按照事情是有效的而不是無效的來理解 verba ita sunt intelligenda ut res magis valeat guam pareat 對金錢借貸的規(guī)定 regulations of money lending 對濫用職權(quán)的法律補救 legal remedy for abuses of power 對立的一方 opposite party 對令狀的發(fā)出作確認 acknowledge the issue of the writ 對上訴抗辯 oppose an appeal 對書面文件的詞句應當按照對提出詞句的當事人尤為不利的原則來解釋 verba chartarum fortius accipiuntur contra proferentem 對外經(jīng)濟法律顧問處 Foreign Economic Legal Consultancy Office 對外經(jīng)濟律師事務所 foreign trade law firm 對外經(jīng)濟貿(mào)易仲裁委員會 Foreign Economic and Trade Arbitration Commission 對外貿(mào)易經(jīng)濟合作部 Ministry of Foreign Trade and Economic 對物訴訟令狀 writ in rem 對帳 reconcile, reconciliation 多邊公約 multilateral convention 多邊國際公約 multi-latreal international conventions 多分 a larger share 多頭 long position, bull position 多頭仲裁 multiple arbitration 多于一名人士 2 or more persons 多元立法體制 plural legislative structure 多元主義 pluralism 峨邊彝族自治縣 Ebian Yi Nationality Autonomous County 恩施土家族苗族自治縣 Enshi Tujia Nationality Miao Nationality Autonomous County 恩恤付款 ex gratia payment 二審 second instance 二審裁定書 order of second instance 二審法院 Court of Second Instance 二審判決書 written order of Second Instance 二者只能擇其一 the inclusion of one is the exclusion of the other 發(fā)回重審 remand a lawsuit for a new trial 發(fā)貨人 consignor, shipper 發(fā)生法律效力 be legally effective 發(fā)現(xiàn) discovery 發(fā)行審核委員會 the Issuance Examination Commission 發(fā)展規(guī)劃 development plan 罰款 Fin 法案 bill 法定部門 statutory machinery 法定代表律師 Official Solicitor 法定代表人 legal representative 法定代理人 legal agent 法定繼承 legal inheritance 法定繼承人 legal heir 法定監(jiān)護人 legal guardian 法定期限 time limit provided by law 法定義務 legal duty 法定語言 legal language 法定主管當局 statuory authority 法官法 judges law 法官考評委員會 committee for the examination and appraisal of judges 法規(guī) laws and regulations 法紀 Law and Discipline 法紀監(jiān)督 supervision over legal discipline 法理背景 jurisprudential background 法理背景 jurisprudential base 法理學 jurisprudence 法令 decree 法律程序文件 written process 法律沖突 conflict of laws 法律服務所 Legal Service Office 法律概念 legal concept 法律顧問處 Legal Consultant Office 法律后果 legal effect 法律解釋權(quán) power of law interpretation 法律面前人人平等 equality before the law 合法的 legitimate 法律上的財產(chǎn)處分 legal disposition of property 法律上的能力 legal capacity 法律效果 legal effect 法律行律 juristic act 法律行為 act under the law 法律性 legality 法律性文獻 legal document 法律虛無主義 legal nihilism 法律依據(jù) legal basis 法律制裁 legal sanctions 法律制度 structure of the law 法人 legal person 法人代表 legal representative 法人單位 legal entity 法人委托書 power of attorney 法庭程序文件 process of court 法團公司 incorporated company 法系地區(qū) relevant law area 法學派別 School of Legal Scholare 法學研究所 Institute of Law 法醫(yī) medicolegal 法院 court 法院組織法 organic law of the courts 法制委員會 Commission on Legislation Affairs 翻新 revision 反駁 disprove 反對通知書 notice of objection 反革命宣傳煽動罪 crime of counter revolutionary propaganda and incitement 反革命罪 crime of counter-revolution 反悔 repudiate, resile 反訴 counter-claim 反要約 counter offer 反走私 anti-smuggling 返還 restitution 返還性損害賠償金 restitutionary damages 犯 commit 犯人 convict 犯罪分子 offender 犯罪客觀方面 objective aspect of crime 犯罪客體 object of crime 犯罪事實 particulars of offense 犯罪心意 mens rea 犯罪行為 actus reus 犯罪中止 discontinuation of a crime 犯罪主觀 subject of crime 犯罪主觀方面 subjective aspect of crime 販賣毒品 crime of drug trafficking 販賣假藥罪 crime of selling bogus medicines 販賣淫穢物品罪 crime of selling pornographic articles 販運偽造的國家貨幣罪 crime of trafficking in counterfeit national currency 方便與公平的原則 principles of convenience and fairness 防城各族自治縣 Fangcheng Ge Nationality Autonomous County 防止性禁制令 prohibitory injunction 妨礙 pervert 妨礙司法公正 interfere with the course of justice 妨礙司法公正 obstruction of justice 妨害公務罪 crime of interference with public administration 妨害公務罪 crime of interference with state functions 妨害社會管理秩序罪 crime of disrupting the order of social administration 妨害他人婚姻家庭罪 crime of disrupting marriage and the family 房款憑證 evidence of purchasing money for real estate 房屋的產(chǎn)權(quán) property right in real estate 房屋估價單 home appraisal report 房屋繼承 successor in title, transferee in real estate, transferee mottoes 放火罪 crime of arson 放棄 relinquish 放棄 waive 放行條 release pass 非專業(yè)人士 lay persons 非法 unlawful 非法 illegal 非法查封 unlawful foreclosure 非法查封財產(chǎn) unlawfully seal up property 非法逮捕, 拘禁或搜身 unlawful arrest, detention, and search 非法的告發(fā) wrongful prosecution 非法的檢舉 wrongful prosecution 非法購買 illegally purchasing 非法拘禁罪 crime of unlawful detention 非法同居關(guān)系 cohabiting unlawfully 非法制造槍支及彈藥罪 crime of illegally manufacturing firearms and ammunition 非法轉(zhuǎn)讓 unlawful assign men t非婚生子女 illegitimate child 誹謗 defame 廢除 repeal 分割 partition 分居 live separate and apart 分離 severance 分期付款 installment payment 分期付款 by instalment 分期支付 by instalment 分權(quán)共有人 co-owner 分權(quán)學說 doctrine of separation of powers 分攤 apportion 分租 sub-lease 紛爭的解決 settlement to disputes 豐寧滿族自治縣 Fengning Manchu Autonomous Region 風險投資 venture capital 封宗法主意思想 feudal legal thought 佛山市 Foshan Municipality 否定 repudiate 否決權(quán) veto power 否認 deny 否認立約 non est factum 夫妻 spouse 夫妻感情 goodwill as between spouses 夫妻共同所有財產(chǎn) joint property of the spouses 夫妻關(guān)系 spousal relationship 夫妻關(guān)系中的子女 a child of a union of concubinage 夫妻間有互相扶養(yǎng)的義務 mutual obligation between spouses for maintenance of one another 夫妻名義 pugitive spouses 夫妻身份 spousal relationship 夫妻在婚姻關(guān)系存續(xù)期間 while a spousal relationship subsists 扶養(yǎng)的義務 mutual maintenance support obligation 扶養(yǎng)費 maintenance 符號 sign 福利社會 welfare society 福州市 Fuzhou Municipality 撫順市 Fushun Municipality 撫養(yǎng) foster 撫養(yǎng)費 cost of maintenance 撫養(yǎng)關(guān)系的繼父子 foster father and son relationship 父母權(quán) parental right 付購 re-purchase 付清余款 paid the residual balance 負責 be responsible 附帶民事訴訟 supplementary civil action 附錄 Appendix 附件 Appendix 附屬公司 subsidiary 附屬于 collateral to 阜新蒙古族自治縣 Fuxin Mongolia Autonomous Country 復合氨基酸 compound amino acid 復核審法院 Court of Review 復息 compound interest 復議 review 復員費 decommission pay 復員軍人 demobilized serviceman 副檢察長 Deputy Chief Procuratoy 富川瑤族自治縣 Fuchuan Yao Nationality Autonomous 改過自新 remorse and reform 蓋章 seal 干部 cadre 干擾 disturb 干擾證人 interfere with a witness 干預 intervention 甘肅省 Gansu Province 肝炎 hepatitis 感化 influence 感情破裂 loss of affection 贛州市 Ganzhou Municipality 港幣發(fā)行權(quán) authority to issue Hong Kong currency 革委會 revolutionary committee 格式合同 standard form of contract 個人財產(chǎn) personal property 個體戶 individual household 個體勞動者所有權(quán) individual worker's ownership 各級 at different levels 各級地方政府 local government at several levels 各盡所能 from each according to his ability 各省 of all provinces 給予 assign 給予適當?shù)慕?jīng)濟幫助 render suitable financial assistance 給予援助令狀 Writ of Assistance 根本法律 fundamental law 根據(jù)成文法推定的默示條款 terms implied by legislation 根據(jù)法院判決推定的默示條款 terms implied by courts 根據(jù)慣例推定的默示條款 terms implied by usage 根據(jù)婚姻法的規(guī)定 according to Marriage Law provisions 更改 alter 更換 replacement 工礦產(chǎn)品合同試行條例 The Trial Implementing Regulations on Contracts of Industrial and Mineral Product 工礦區(qū) industrial and mining district 工農(nóng)聯(lián)盟 Alliance of Workers and Peasants 工商統(tǒng)一稅 unified industrial-commercial tax 工作場所 work place 公檢法機關(guān) organs of the public security, the procuracy and the court 公安 Public Security Officers 公安部 Ministry of Public Security 公安部法規(guī)局 The Bureau of Policies and Regulations of the Ministry of Public Security 公安處 Public Security Office 公安機關(guān) Public Security Organs 公安機關(guān)行政處罰決定 Public Security Penalty Decision 公安局 Public Security Bureau 公安派出所 local police station 公安人員 Public Security Officers 公共開支 public expenditure 公共性 public character 公共帳目的審計制度 system for auditing public accounts 公共政策 public policy 公共政策的原則 principle of public policy 公共秩序 public order 公共主管當局 competent authority 公積金 public accumulation funds 公檢法 public security organs, procuratorial organs and people's courts 公開 disclose 公開聆訊方式 public hearing 公開審理 public hearing 公民 citizen 公民勞動義務 civic duty to work 公平 fair 公社 commune 公司 enterprise 公司存在期限 duration of company 公司章程 Articles of Association 公訴 public prosecution 公訴機關(guān) public prosecution organ 公訴人 public prosecutor 公訴書 bill of indictment 公務人員 public official 公有制 public ownership system 公約國 Convention country 公約證明書 Convention certificates 公證承付 notarial act of honour 公證會計師辦事處 Notarial Accountants' Office 公證機關(guān) notary public 公證人 public notary 公證證明 notarial certification 公職 public office 公眾假期 public holiday 公眾假日 public holiday 公眾利益 public advantage 供認 confession 供述 confession 供銷合作社 supply and marketing co-operative 共負盈虧 share profits and losses 共謀 collude 共青團中央 The Central Committee of the Communist Young League 共識政府 Government by consensus 共同被告人 co-defendant 共同財產(chǎn) common property 共同犯罪 joint offence 共同綱領(lǐng) common programme 共同權(quán)利 a joint right 共同實施違法行為 jointly committed the offence 共同誤解 common mistake 共同原告 co-plaintiff 共同債務joint debts 共享軟件 shareware 勾結(jié) collude 構(gòu)成要件 constitutive requirements 估計 assess 股東大會 stock-holder meeting 股份有限公司 stock limited company 固定資產(chǎn) fixed capital 故意 intention 故意的動機 intentional motive 故意破壞公私財物罪 crime of intentionally sabotaging public or private property 故意殺人罪 crime of intentional homicide 故意傷害 intentional injury 故意傷害致人死亡 intentional infliction of bodily injury resulting in a person's death 故意傷害致死罪 crime of intentionally injuring another which resulted in death 故意傷害罪 crime of intentional injury 故意投毒 spreading poison with intent 雇傭合同 employment contract 寡婦 widow 掛靠 be subordinate to 掛牌公司 company-in-name 拐賣人口罪 crime of abducting and trafficking human beings 關(guān)鍵 pivotal issue 關(guān)稅壁壘 customs barrier 關(guān)系惡化 worsening of relations 關(guān)系過遠 remote 關(guān)押 custody 關(guān)員級人員 customs officer 官僚主義 bureaucracy 官職 public office 管卡壓 interference, obstruction and oppression 管理辦法 Administrative Measures 行政措施 Administrative Measures 管轄范圍 scope of jurisdiction 管轄權(quán) jurisdiction 管有令狀 writ of possession 管制 control 管制 public surveillance 管制 regulate 貫徹執(zhí)行 executed in fact 廣東省 Guangdong Province 廣西壯族自治區(qū) Guangxi Zhuang Nationality Autonomous Region 歸還 restitution 規(guī)范 regulate 規(guī)則 rule 規(guī)章 directive 桂林市 Guilin Municipality 鍋爐壓力容器檢驗所 Inspection Institution for Boiler Pressing Containers 國防部 Ministry of National Defense 國防科學技術(shù)工業(yè)委員會 National Defense Scientific Technological Industry 國際供應合同 international supply contract 國際慣例 international common practice 國際慣例 international practice 國際海事衛(wèi)星組織公約 Convention on the International Maritime Satellite Organization 國際私法 private international law 國際運輸 international transport 國家安全局 The State Administration of National Security 國家版權(quán)局 State Copyright Bureau 國家保密局 State Bureau of Protection of Confidential Documents 國家編制委員會 State Organization Commission 國家標準局 State Standard Bureau 國家測繪局 State Bureau of Surveying and Mapping 國家城市建設(shè)總局 State City Construction General Bureau 國家出版局 State Publication Bureau 國家出入境檢驗檢疫局 The State Administration for Entry-Exit Inspection and Quarantine 國家檔案局 State Archives Bureau 國家地震局 State Seismology Bureau 國家電力公司 State Electric Power Corporation 國家發(fā)展計劃委員會 State Development & Planning Commission 國家防汛總指揮郭辦公室 State Flood Prevention General Command Office 國家房管局 State Housing Management Bureau 國家紡織工業(yè)局 State Administration on Textile Industry 國家紡織工業(yè)局 State Textile Industry Bureau 國家工商行政管理局 State Administration for Industry and Commerce 國家公訴人 State Prosecutor 國家廣播電影電視總局 The State Broadcasting Film and Television Administration 國家國防動員委員會 National Defense Mobilization Commission 國家國內(nèi)貿(mào)易局 State Administration for Domestic Trade 國家國有資產(chǎn)管理局 State State-owned Assets Administration Bureau 國家海洋局 State Oceanic Administration 國家核安全局 State Nuclear Safety Bureau 國家環(huán)境保護總局 State Environment Protection Administration 國家黃金管理局 State Gold Administration Bureau 國家機關(guān)人民防空辦公室 State Organ People Air Defence Office 國家機械工業(yè)局 State Administration of Machinery Industry 國家基本建設(shè)委員會 State Infrastructure Commission 國家計劃生育委員會 State Family Planning Commission 國家計劃委員會 State Planning Commission 國家計量局 State Metrological Bureau 機部機械設(shè)備成套總局 General Office of Complete Set of Machinery of the First Machinery Industry Ministry of the State Construction Commission 國家建筑材料工業(yè)局 State Construction Materials Industry Administration 國家教育委員會 State Education Commission 國家結(jié)構(gòu) state structure 國家進出口管理委員會 State Import & Export Regulatory Commission 國家進出口銀行 State Import & Export Bank 國家禁毒委員會 National Ban Drugs Commission 國家經(jīng)濟貿(mào)易委員會 State Economy & Trade Commission 國家經(jīng)濟體制改革委員會 State Commission for Restructuring Economy 國家經(jīng)濟委員會 State Economy Commission 國家開發(fā)銀行 State Development Bank 國家開發(fā)銀行辦公廳 General Office of State Development Bank 國家科委自然科學獎勵委員會 State Science Commission 國家科學發(fā)明評選委員會 State Science Commission Invent Selection Commission 國家科學技術(shù)委員會 State Scientific and Technological Commission 國家勞動總局 State Labour Bureau 國家糧食儲備局 State Grain Reserves Bureau 國家林業(yè)局 State Bureau of Forestry 國家旅游局 State Bureau of Tourism 國家煤炭工業(yè)局 State Coal Industry Administration 國家密碼管理委員會辦公室 State Secret code Regulatory Commission Office 國家民族事務委員會 State National Affairs Commission 國家南極考察委員會 National South Pole Investigation Commission 國家能源投資公司 State Energy Resources Investment Corporation 國家能源委員會 State Energy Resources Commission 國家農(nóng)業(yè)委員會 State Agriculture Commission 國家農(nóng)業(yè)綜合開發(fā)辦公室 State Agriculture Comprehensive Development Office 國家破產(chǎn)儲量管理局 State Minerals Reserves Administration Bureau 國家器具 state apparatus 國家輕工業(yè)局 State Light Industry Administration 國家輕工業(yè)局 State Light Industry Bureau 國家人防委員會 State People's Air Defense Commission 國家人事局 State Personnel Bureau 國家商標局 State Trademark Bureau 國家商檢局 State Commodity Inspection Bureau 國家石油和化學工業(yè)局 State Petroleum and Chemical Industry 國家水產(chǎn)總局 State Aquatic Product General Bureau 國家稅務局 National Taxation Head Office 國家稅務總局 State Administration on Taxation 國家所有權(quán) state ownership 國家體育運動委員會 State Physical Culture and Sports Commission 國家體育總局 State Administration of Sports 國家統(tǒng)計局 State Statistics Bureau 國家土地 State owned land 國家土地管理局 China Land Administration Bureau 國家外國專家局 State Foreign Expert Bureau 國家外匯管理局 State Foreign Exchange Administration Bureau 國家文物局 State Cultural Relic Bureau 國家無線電管理委員會 State Radio Regulatory Commission 國家物價局 State Price Control Bureau 國家物資局 State Commodities Bureau 國家新聞出版署 National News Publication Bureau (National Copyright Bureau) 國家行政區(qū)域劃分 demarcation of national administrative zones 國家行政學院 Chinese Academy of Engineering Sciences 國家煙草專賣局 State Tobacco Monopoly Bureau 國家藥品監(jiān)督管理局 State Drug Administration 國家冶金工業(yè)局 State Metallurgical Industry Bureau 國家郵政局 State Post Office Bureau 國家有色金屬工業(yè)局 State Non-Ferrous Metal Industry Bureau 國家語言文字工作委員會 State Language Affairs Commission 國家知識產(chǎn)權(quán)局 State Intellectual Property Bureau 國家制度 state system 國家質(zhì)量技術(shù)監(jiān)督局 State Bureau of Quality Technical Supervision 國家中醫(yī)藥管理局 State Chinese Medicine Administration Bureau 國家主席 President of the State 國家自然科學基金委員會 State Natural Science Funds Commission 國家宗教事務局 State Bureau of Religious Affairs 國庫券 treasury bills 國民政府 National Government 國體 polity 國土資源部 Ministry of Natural Resources 國務院 State Council 國務院 Safety manufacture Commission of the State Council 國務院辦公廳 General Office of the State Council 國務院參事室 Counsellor Office of the State Council 國務院出版事業(yè)管理局 Publication Cause Administration Bureau of the Council 國務院電子振興領(lǐng)導小組辦公室 Electronic Rejuvenation Leading Group Office of the State Council 國務院發(fā)展研究中心 The State Development Research Center 國務院法制辦Legal Affairs Office of the State Council 國務院法制局 Bureau of the Legislative Affairs under the State Council 國務院扶貧開發(fā)辦 Aid-the-Poor Development Office of the State Council 國務院港澳辦 Hong Kong and Macao Office of the State Council 國務院工資制度改革小組 Salary Reform Group of the State Council 國務院關(guān)稅稅則委員會 Customs tariff Commission of the State Council 國務院環(huán)境保護領(lǐng)導小組 Environment Protection Leading Group of the State Council 國務院機關(guān)事務管理局 Bureau of Institutional Affairs of the State Council 國務院計劃生育領(lǐng)導小組 Family Planning Leading Group of the State Council 國務院減輕企業(yè)負擔部際聯(lián)席會議 Lighten the Burden on the CHINESE COMMUNIST PARTY 國務院經(jīng)法規(guī)研究中心 Research Centre for Economic Legislation Under the State Council 國務院經(jīng)濟法規(guī)研究中心 Economic Law Research Center of the State Council 國務院經(jīng)濟貿(mào)易辦公室 Economic and Trade Office of the State Council 國務院糾正行業(yè)不正之風辦公室 Correcting Industrial Illegitimate Practice Office of the State Council 國務院軍隊轉(zhuǎn)業(yè)干部安置工作小組 Demobilized Army Cadre Emplacement Leading Group of the State Council 國務院科技干部局 Science and Technology Cadre Bureau of the State Council 國務院科技教育領(lǐng)導小組辦公室 Science and Technology Education Leading Group Office of the State Council 國務院口岸領(lǐng)導小組 Port Leading Group of the State Council 國務院農(nóng)村發(fā)展研究中心 Rural Development Research Center of the State Council 國務院貧困地區(qū)經(jīng)濟開發(fā)領(lǐng)導小組 Impoverished Area Economic Development Leading Group of the State Council 國務院企業(yè)管理委員會 Enterprise Regulatory Commission of the State Council 國務院僑務辦公室 Oversea Chinese Affairs Office of the State Council 國務院清產(chǎn)核資領(lǐng)導小組 Liquidition and Assets Check Group of the State Council 國務院清產(chǎn)核資領(lǐng)導小組辦公室 Liquidation Assets Check Leading Group Office of the State Council 國務院清理三角債導小組 Clearing "Chain Debts" Leading Group of the State Council 國務院清理固定資產(chǎn)投資項目領(lǐng)導小組 Liquidition Fixed Asset Investment Projects Leading Group of the State Council 國務院三峽工程建設(shè)委員會 Three Gorges Project Construction Commission of the State Council 國務院三線建設(shè)調(diào)整改造規(guī)劃辦公室 San Xian Construction Adjustment Reorganization Planning Office of the State Council 國務院生產(chǎn)辦公室 Manufacture Office of the State Council 國務院水土保持委員會 Water Soil Conservation Commission of the State Council 國務院稅收財務物價大檢查辦公室) Taxation Accounting Commodity Price Examination Office of the State Council 國務院臺灣事務辦公室 Taiwan Affairs Office of the State Council 國務院特區(qū)辦公室 Special Zone Office of the State Council 國務院體制改革辦公室 System Reform Office of the State Council 國務院統(tǒng)一著裝管理委員會 Uniform Regulatory Commission of the State Council 國務院退伍軍人和軍隊離退休干部安置領(lǐng)導小組 Demobilized Soldier and Army Retired Cadre Emplacement Leading Group of the State Council 國務院外事辦 Foreign Affairs Bureau of the State Council 國務院稀土領(lǐng)導小組 Rare-Earth Leading Group of the State Council 國務院新聞辦公室 News Office of the State Council 國務院信息化工作領(lǐng)導小組 Information Work Leading Group of the State Council 國務院學位委員會 Academic Degree Commission of the State Council 國務院證券委員會 Securities Commission of the State Council 國務院知青辦 Intellectual Young People Office of the State Council 國務院知識產(chǎn)權(quán)辦公會議辦公室 Intellectual Property Working Meeting Office of the State Council 國務院住房制度改革領(lǐng)導小組 Housing System Reform Leading Group of the State Council 國有股 state-owned shares 國有股減持 reduce state's stake in listed companies 國債投資 treasury bond investment 國債專項資金 special fund for treasury bond 哈爾濱市 Harbin Municipality 海關(guān)法 customs law 海關(guān)稅 customs duties 海關(guān)總署 General Customs Administration 海軍司令部 Commander Department of the Navy 海事法院 admiralty court 海洋公約 the Hague Convention 含糊 ambiguity 邯鄲市 Handan Municipality 漢族 Han people 合并 merger 合法 lawful 合法的房屋所有權(quán) legitimate land ownership right 合法繼承人 lawful successor 合法權(quán)益lawful benefit 合法權(quán)益 lawful right 合法收入 legitimate income 合法受讓人 lawful assignee 合法性 legality 合肥市 Hefei Municipality 合伙生意 partnership 合計懲處 aggregate punishment 合理的 reasonable 合理的考慮 reasonable contemplation 合理的預見 reasonable foresee ability 合理期限 reasonable time 合理時限 reasonable time 常用法律短句 1.Divine’s punishments, though slow, are always sure. 天網(wǎng)恢恢,疏而不漏。 2.An act is not a crime unless the law says it is one. 法無明文規(guī)定者不為罪。 3.This contract is made of one original and two duplicate originals, all of which are of the same effect. 本合同一式三份,具有同等效力。 4. The law does not concern itself about family trifles. 法律難斷家務事。 5.This document is legally binding. 該文件具有法律約束力。 6. This law is in abeyance. 此法暫緩執(zhí)行。 7. This law has become a dead letter. 此法已成為一紙空文。 8. This law will go into effect on the day of its promulgation. 本法自公布之日起施行。 9 The court dismissed the action. 法院駁回訴訟。 10. The court ordered the case to be retried. 法院命令重審此案。. 11.Giving the killer what he deserves. 予殺人者以應得之罪。 12. Hate the sin but not the sinner. 可恨的是罪行而非罪人。 13.Everyone has the right to freedom of expression. 每個人都享有言論自由。 14. Everyone is equal before the law. 法律面前人人平等。 15. First in time, first in right. 先在權(quán)利優(yōu)先。 16. No rights can rest on one person without a corresponding duty resting on some other person or persons. 沒有無義務的權(quán)利。 17. In most civil contexts it does not matter whether negligence is “gross” or “slight”. 在多數(shù)民事事項環(huán)境中,過失行為是否“嚴重”或“輕微”并不關(guān)緊要。 18. Traditionally, firm referred to a partnership, as opposed to a company. 按慣例,firm是指合伙企業(yè),與公司相對。 19.A transaction between two parties ought not to operate to the disadvantage of a third. 合約不約束第三人。 20. An acceptance once given cannot be revoked unless the offeror consents. 除非要約人同意,承諾一經(jīng)做出即不得撤回。 21. A contract may be modified if the parties reach a consensus through consultation. 當事人協(xié)商一致即可以變更合同。 22. Any amendments to this contract shall become effective only by a written agreement by Party A and Party B. 對本合同的任何修改,只有經(jīng)甲、乙雙方簽署書面協(xié)議后方能生效。 23. Any annex is the integral part of this contract. 本合同一切附件均為本合同的有效組成部分。 24. Any departure from the terms and conditions of the contract must be advised in writing. 任何與合同條款相背離的地方,都應以書面形式通知。 25. Any failure by a party to carry out all or part of his obligations under the contract shall be considered as a substantial breach. 一方當事人不履行本合同的全部或任何部分義務均應被視為是根本違約。 26. Any party has no right to terminate this contract without another party’s agreement. 未經(jīng)另一方當事人同意,任何當事人均無權(quán)終止本合同。 27.Examples of void contracts are those entered as a result of misrepresentation, duress or undue influence. 因欺詐、脅迫和乘人之危而簽訂的合同屬于可撤銷合同。 28. If any of the above-mentioned clauses is inconsistent with the following additional clauses, the latter to be taken as authentic. 以上任何條款如與下列附加條款相抵觸,以下列附加條款為準。 29. If there are provisions as otherwise stated in respect to contracts in other laws, such provisions shall be followed. 其他法律對合同另有規(guī)定的,應依照這些規(guī)定。 30.No consideration, no contract. 合同無對價不成立。 31. Other special terms will be listed bellows. 甲、乙雙方如有特殊約定將在下列另行約定。 32. Party A and B have reached an agreement through friendly consultation to conclude the following contract. 甲、乙雙方,經(jīng)友好協(xié)商一致,訂立本合同。 33. Parties hereto may revise or supplement through negotiation matters not mentioned herein. 本合同如有未盡事宜,雙方可協(xié)商修訂或補充。 34. The parties may dissolve the contract upon consensus through consultation. 當事人協(xié)商一致,可以解除合同。 35. Counsel must not lead the witness. 律師不得誘導證人。 36. The jury returned a verdict of guilty, and the judge will pass sentence next week. 陪審團裁定有罪,法官將于下周判刑。 37. The jury was unable to reach a unanimous decision. 陪審團未能達成意見一致的裁決。 38.Judgment was entered for the plaintiff. 判決原告勝訴。 39. Now the court is in session. 現(xiàn)在開庭。 40. Order in the court. 法庭內(nèi)保持肅靜。 非常實用的法律詞匯(中英對照) w 債轉(zhuǎn)股 debt-to-equity swap w 港元的聯(lián)系匯率制 the linkage system between the US dollar and the HK dollar w 壞帳、呆帳、死帳 bad account/ dead account/ uncollectible account/bad debt/ bad loan w 反傾銷措施 anti-dumping measures against... w 通貨緊縮 deflation w 通貨膨脹 inflation w 非配額產(chǎn)品 quota-free products w 非生產(chǎn)性投資 investment in non-productive projects w 風險管理/評估 risk management/ assessment w 風險基金 venture capital w 風險準備金 loan loss provision/ provisions of risk w 搞活國有大中型企業(yè) revitalize large and medium-sized state owned enterprises w 規(guī)模經(jīng)濟 scale economy/ economies of scale w 國合企業(yè)(即國有合作社) state-owned cooperatives w 國際收支 balance of international payments/ balance of payment w 國際收支不平衡 disequilibrium of balance of payment w 國家補貼 public subsidies w 國家現(xiàn)匯結(jié)存 state foreign exchange reserves w 合理引導消費 guide rational consumption w 季節(jié)性調(diào)價 seasonal price adjustments w 既成事實 established/accomplished facts w 技工貿(mào)結(jié)合的科技型企業(yè) scientific and technological enterprises that integrate scientific and technological development with industrial and trade development w 勞動密集性企業(yè) labor-intensive enterprises w 亂集資、亂攤派、亂收費 unwarranted pooling of funds, arbitrary requisition of donations and exaction of fees from enterprises/ unauthorized pooling of funds, compulsory donations and random levies on enterprises w 千年問題、千年蟲 millennium bug w 企業(yè)技術(shù)改造 technological updating of enterprises w 企業(yè)虧損補貼 subsidies to cover enterprise losses w 實行國民待遇 grant the national treatment to w 平等互利、講求實效、形式多 樣、共同發(fā)展的方針 pursuing practical results, adopting various ways and seeking common development/ the principle of equality, mutual benefit, efficiency, diversity and mutual development w 瓶頸制約 "bottleneck" restrictions w 市場準人的行政管理措施 AAMA: Administrative Aspects of Market Access w 亞太工商咨詢理事會 ABAC: APEC Business Advisory Council w 亞太商業(yè)論壇 ABF: APEC Business Forum w 亞太通訊與數(shù)據(jù)系統(tǒng) ACDS: APEC Communications and Database System w 亞太中小企業(yè)技術(shù)交流與培訓中心 ACTETSME: APEC Center for Technology Exchange and Training for Small and Medium Enterprises w 亞洲開發(fā)銀行 ADB: Asian Development Bank w 亞太經(jīng)合組織經(jīng)濟領(lǐng)導人會議 AELM: APEC Economic Leaders Meeting w 東盟自由貿(mào)易區(qū) AFTA: ASEAN Free Trade Area w 亞太經(jīng)合組織部長級會議 AMM: APEC MinisteriaI Meeting w 澳新緊密經(jīng)濟關(guān)系協(xié)定 ANZCERTA: Australia New Zealand Closer Economic Relations Trade Agreement w 亞太商業(yè)網(wǎng)絡 APB-Net: Asia-Pacific Business Network w 亞太經(jīng)濟合作組織 APEC: Asia-Pacific Economic Cooperation w 亞太能源研究中心 APERC: Asia Pacific Energy Research Center w 亞太信息基礎(chǔ)設(shè)施 APII: Asia-Pacific Information Infrastructure w 亞太實驗室認可合作 APLAC: Asia Pacific Laboratory Accreditation Cooperation w 亞太法定計量論壇 APLMF: Asia Pacific Legal Metrology Forum w 亞太計量程序 APMP: Asia Pacific Metrology Program w 東南亞國家聯(lián)盟 ASEAN: Association of South-East Asian Nations w 亞歐會議 ASEM: Asia-Europe Meeting w 農(nóng)業(yè)技術(shù)合作 ATC: Agricultural Technical Cooperation w 民事 civil w 民事 civil affairs;affairs relating to civil law w 民事上的占有 civil possesion w 民事上的沒收 civil forfeiture w 民事上訴 civil appeal w 民事主體 civil subject w 民事法律關(guān)系 civil legal relationship w 民事活動 activity relating to civil law w 民事糾紛 civil dispute w 民事客體 civil object w 民事原告 civil plaintiff w 民事被告 civil defendant w 民事指控 civil charge w 民事案件 civil case w 民事過失 civil negligence w 民事責任事故 accident involving civil liability w 民事補償 civil remedy w 民事訴訟 civil action w 民事?lián)p害 civil injury w 民事債務 civil debt w 民事管轄 civil jurisdiction w 民事制裁 civil sanction w 民事審判 civil trial w 民事調(diào)解 civil mediation w 民事罰款 civil penalty w 民事權(quán)利爭議 dispute concerning private rights w 民事權(quán)利剝奪 deprived of private rights w 民事權(quán)利請求 civil claim w 民事權(quán)利變更 alternation of private right w 民政 civil administraion w 民事權(quán)利與責任 civil right and liability w 民事權(quán)利 civil right w 人身權(quán)利 jura personarum; rights of the person w 人格權(quán) right of personality w 上訴權(quán) right of appeal w 不受時效限制權(quán) imprescriptible right w 立遺囑權(quán) right to make a will w 合法權(quán)利 legal right w 共有權(quán) communal tenure w 求償權(quán) recoupment; recourse w 居住權(quán) right of habitation w 使用權(quán) right of use w 委任權(quán) power of pocuration w 財產(chǎn)權(quán) proprietatis; property right w 財產(chǎn)讓與權(quán) benefit of cession w 起訴權(quán) right of action w 采光權(quán) right of ancient lights w 專用權(quán) sole right of use w 專有權(quán) exclusive power w 專利申請權(quán) clailm of patent application w 控告權(quán) right of complaint w 答辯權(quán) right of reply w 解釋權(quán) right to interpret w 經(jīng)濟權(quán)利 economic right w 債的請求權(quán) debt claim w 監(jiān)護權(quán) guardianship w 選擇權(quán) right of choice w 轉(zhuǎn)賣權(quán) right of resale w (當事方為進行仲裁或接受國際法院的管轄權(quán)而簽訂的)協(xié)定 compromis: a special agreement between States to submit a particular issue either to an arbitral tribunal or to the International Court of Justice w 事實上 de facto: existing as a matter of fact rather than of right w 法律上 de jure: as a matter of legal right w 根據(jù)公允及善意的原則 ex aeque et bono: as a result of fair dealing and good conscience w 出于善意的 ex gratia: done as a matter of favour (An ex gratia payment is one not required to be made by a legal duty.) w 依職權(quán)而自然獲得 ex officio: by virtue of holding an office w 事后的;溯及既往的 ex post facto: by a subsequent act (describing any legal act, such as a statute, which has retrospective effect) w 主動的,自愿的 ex proprio motu(ex mero motu): of his own motion w 不可抗力 force majueure(法語): irresistible compulsion or coercion w 強制法 jus cogens(ius congens): coercive law; a rule or principle in international law that is so fundamental that it bins all states and does not allow any exceptions w 萬民法,萬國法,國際法 jus gentium: the law of people; international law w 法無明文不處罰 nulla poena sine lege: no penalty(punishment) without a law w 法無明文不為罪 nullum crimen sine lege: no crime without a law w 條約必須遵守原則 pact sunt servand: a pact is not to be surrendered (agreements are to be kept) w 自身,本身;本質(zhì)上 per se w 不受歡迎的人(personna grata 受歡迎的人) personna non-grata w 初步的,表面上的 prima facie: at first appearance; on the face of things w 情勢變遷原則 rebus sic standibus: change of circumstances w 無主物 res nullius: an asset susceptible of acquisition but presently under the ownership or sovereignty of no legal person w 未確定時日的 sine die: without a date w 越權(quán)行為(與intra vires相對) ultra vires(act) w 占領(lǐng)地保有原則 uti possidetis v Lesson Six w 民事責任 civil liability w 不履行法律責任 omission w 共同連帶責任 joint and separate responsibility w 完全責任 full liability w 侵權(quán)責任 liability for tort w 連帶責任 joint liability w 財產(chǎn)責任 property liability w 過失責任 fault liability w 替代責任 vicarious liability w 無限責任 unlimited liability w 單獨責任 solitary liability w 道德責任 moral obligation w 監(jiān)護責任 liability of guardian w 嚴格責任賠償 strict liability 漢英對照民事判決書常用詞匯 (1) 管轄:jurisdiction (2) 回避:withdrawal (3) 當事人:parties (4) 訴訟代理人:agents ad litem (5) 證據(jù):evidence (6) 書證、物證:documentary evidence, material evidence (7) 視聽資料:audio-visual material (8) 證人證言:testimony of witnesses (9) 當事人陳述:statements of the parties (10) 鑒定結(jié)論:expert conclusions (11) 勘驗筆錄:records of inpsection (12) 期間:time periods (13) 送達:service (14) 調(diào)解:conciliation (15) 財產(chǎn)保全;property preservation (16) 先予執(zhí)行:advance execution (17) 強制措施:compulsory measures (18) 訴訟費用:litigation costs (19) 執(zhí)行措施:execution measures (20) 執(zhí)行中止和終結(jié):suspension and termination of execution (21) 案由:cause of action (22) 訴訟請求:the claims (23) 爭議的事實和理由:cause or causes of the dispute (24) 審判人員:judicial officers (25) 書記員:court clerk (26) 立案:docket a case (27) 組成合議庭開庭審理:form a collegial panel to conduct the trial (28) 上訴期間:the time limit for filing an appeal (29) 上訴的法院:the appellate court (30) 判決、裁定:judgments and written orders (31) 不服一審判決:refuse to accept the first-instance judgment (32) 發(fā)生法律效力的:legally effective (33) 起訴狀:a statement of complaint (34) 上訴狀:the appeal petition (35) 答辯狀:the defence (36) 裁定撤銷原判決:make a written order to set aside the judgment (37) 發(fā)回原審人民法院重審;remand the case t the original people’s court for retrial 法院實用英語詞匯 如果不小心接到罰單必須去法院的話, 以下的這些單字詞組也許對你會蠻有用的喔! adjourn:延期再審 alibi:不在現(xiàn)場證明 appeal:上訴 appear (in court):出庭 bailiff:庭丁,(法庭)警衛(wèi) by-law:條例,細則 clause:法律條款 defendant:被告 dismerit(traffic offense point):(交通違規(guī)記)缺點 driving under influence:嗑藥后駕駛 driving while intoxicated (DWI):酒醉后駕駛 evidence:證據(jù) fine:罰鍰 first offense:初犯 hear 法官)審理 hit and run:肇事后逃離現(xiàn)場 illegal parking:違規(guī)停車 indict:起訴 jaywalking:違規(guī)穿越馬路 judge:法官 negligent driving:不小心駕駛 parallel parking:平行停車 perjury:偽證 plead guilty [not guilty]:認罪 [不認罪] preside法官)列席 recess:休庭 reckless driving:魯莽駕駛 ruling:裁決 run the red light:闖紅燈 speeding:駕車超速 take an oath:宣誓 testify:做證 traffic court:交通法庭 traffic regulations:交通規(guī)則 traffic violation:交通違規(guī)
※ 來源:考研論壇 bbs.kaoyan.com
財會名詞漢英對照表
〓若干財會金融名詞漢英對照表〓
(1)會計與會計理論 會計 accounting 決策人 Decision Maker 投資人 Investor 股東 Shareholder 債權(quán)人 Creditor 財務會計 Financial Accounting 管理會計 Management Accounting 成本會計 Cost Accounting 私業(yè)會計 Private Accounting 公眾會計 Public Accounting 注冊會計師 CPA Certified Public Accountant 國際會計準則委員會 IASC 美國注冊會計師協(xié)會 AICPA 財務會計準則委員會 FASB 管理會計協(xié)會 IMA 美國會計學會 AAA 稅務稽核署 IRS 獨資企業(yè) Proprietorship 合伙人企業(yè) Partnership 公司 Corporation 會計目標 Accounting Objectives 會計假設(shè) Accounting Assumptions 會計要素 Accounting Elements 會計原則 Accounting Principles 會計實務過程 Accounting Procedures 財務報表 Financial Statements 財務分析Financial Analysis 會計主體假設(shè) Separate-entity Assumption 貨幣計量假設(shè) Unit-of-measure Assumption 持續(xù)經(jīng)營假設(shè) Continuity(Going-concern) Assumption 會計分期假設(shè) Time-period Assumption 資產(chǎn) Asset 負債 Liability 業(yè)主權(quán)益 Owner's Equity 收入 Revenue 費用 Expense 收益 Income 虧損 Loss 歷史成本原則 Cost Principle 收入實現(xiàn)原則 Revenue Principle 配比原則 Matching Principle 全面披露原則 Full-disclosure (Reporting) Principle 客觀性原則 Objective Principle 一致性原則 Consistent Principle 可比性原則 Comparability Principle 重大性原則 Materiality Principle 穩(wěn)健性原則 Conservatism Principle 權(quán)責發(fā)生制 Accrual Basis 現(xiàn)金收付制 Cash Basis 財務報告 Financial Report 流動資產(chǎn) Current assets 流動負債 Current Liabilities 長期負債 Long-term Liabilities 投入資本 Contributed Capital 留存收益 Retained Earning
------------------------------------------------------------ (2)會計循環(huán) 會計循環(huán) Accounting Procedure/Cycle 會計信息系統(tǒng) Accounting information System 帳戶 Ledger 會計科目 Account 會計分錄 Journal entry 原始憑證 Source Document 日記帳 Journal 總分類帳 General Ledger 明細分類帳 Subsidiary Ledger 試算平衡 Trial Balance 現(xiàn)金收款日記帳 Cash receipt journal 現(xiàn)金付款日記帳 Cash disbursements journal 銷售日記帳 Sales Journal 購貨日記帳 Purchase Journal 普通日記帳 General Journal 工作底稿 Worksheet 調(diào)整分錄 Adjusting entries 結(jié)帳 Closing entries
---------------------------------------------------------- (3)現(xiàn)金與應收帳款 現(xiàn)金 Cash 銀行存款 Cash in bank 庫存現(xiàn)金 Cash in hand 流動資產(chǎn) Current assets 償債基金 Sinking fund 定額備用金 Imprest petty cash 支票 Check(cheque) 銀行對帳單 Bank statement 銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 應付憑單 Vouchers payable 應收帳款 Account receivable 應收票據(jù) Note receivable 起運點交貨價 F.O.B shipping point 目的地交貨價 F.O.B destination point 商業(yè)折扣 Trade discount 現(xiàn)金折扣 Cash discount 銷售退回及折讓 Sales return and allowance 壞帳費用 Bad debt expense 備抵法 Allowance method 備抵壞帳 Bad debt allowance 損益表法 Income statement approach 資產(chǎn)負債表法 Balance sheet approach 帳齡分析法 Aging analysis method 直接沖銷法 Direct write-off method 帶息票據(jù) Interest bearing note 不帶息票據(jù) Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 貼現(xiàn) Discount 背書 Endorse 拒付費 Protest fee
------------------------------------------------------------ (4)存貨 存貨 Inventory 商品存貨 Merchandise inventory 產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory 原材料存貨 Raw materials inventory 起運地離岸價格 F.O.B shipping point 目的地抵岸價格 F.O.B destination 寄銷 Consignment 寄銷人 Consignor 承銷人 Consignee 定期盤存 Periodic inventory 永續(xù)盤存 Perpetual inventory 購貨 Purchase 購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認定法 Specific identification 加權(quán)平均法 Weighted average 先進先出法 First-in, first-out or FIFO 后進先出法 Lost-in, first-out or LIFO 移動平均法 Moving average 成本或市價孰低法 Lower of cost or market or LCM 市價 Market value 重置成本 Replacement cost 可變現(xiàn)凈值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售價格法 Retail method 成本率 Cost ratio
------------------------------------------------------------ (5)長期投資 長期投資 Long-term investment 長期股票投資 Investment on stocks 長期債券投資 Investment on bonds 成本法 Cost method 權(quán)益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股權(quán)登記日 Date of record 除息日 Ex-dividend date 付息日 Payment date 債券面值 Face value, Par value 債券折價 Discount on bonds 債券溢價 Premium on bonds 票面利率 Contract interest rate, stated rate 市場利率 Market interest ratio, Effective rate 普通股 Common Stock 優(yōu)先股 Preferred Stock 現(xiàn)金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直線攤銷法 Straight-Line method of amortization 實際利息攤銷法 Effective-interest method of amortization
--------------------------------------------------------- (6)固定資產(chǎn) 固定資產(chǎn) Plant assets or Fixed assets 原值 Original value 預計使用年限 Expected useful life 預計殘值 Estimated residual value 折舊費用 Depreciation expense 累計折舊 Accumulated depreciation 帳面價值 Carrying value 應提折舊成本 Depreciation cost 凈值 Net value 在建工程 Construction-in-process 磨損 Wear and tear 過時 Obsolescence 直線法 Straight-line method (SL) 工作量法 Units-of-production method (UOP) 加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Double-declining balance method (DDB) 年數(shù)總和法 Sum-of-the-years-digits method (SYD) 以舊換新 Trade in 經(jīng)營租賃 Operating lease 融資租賃 Capital lease 廉價購買權(quán) Bargain purchase option (BPO) 資產(chǎn)負債表外籌資 Off-balance-sheet financing 最低租賃付款額 Minimum lease payments -------------------------------------------------------- (7)無形資產(chǎn) 無形資產(chǎn) Intangible assets 專利權(quán) Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 特許權(quán)或?qū)I權(quán) Franchises 商譽 Goodwill 開辦費 Organization cost 租賃權(quán) Leasehold 攤銷 Amortization -------------------------------------------------------- (8)流動負債 負債 Liability 流動負債 Current liability 應付帳款 Account payable 應付票據(jù) Notes payable 貼現(xiàn)票據(jù) Discount notes 長期負債一年內(nèi)到期部分 Current maturities of long-term liabilities 應付股利 Dividends payable 預收收益 Prepayments by customers 存入保證金 Refundable deposits 應付費用 Accrual expense 增值稅 value added tax 營業(yè)稅 Business tax 應付所得稅 Income tax payable 應付獎金 Bonuses payable 產(chǎn)品質(zhì)量擔保負債 Estimated liabilities under product warranties 贈品和兌換券 Premiums, coupons and trading stamps 或有事項 Contingency 或有負債 Contingent 或有損失 Loss contingencies 或有利得 Gain contingencies 永久性差異 Permanent difference 時間性差異 Timing difference 應付稅款法 Taxes payable method 納稅影響會計法 Tax effect accounting method 遞延所得稅負債法 Deferred income tax liability method
------------------------------------------------------------ (9)長期負債 長期負債 Long-term Liabilities 應付公司債券 Bonds payable 有擔保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds 保證公司債券 Guaranteed Bonds 信用公司債券 Debenture Bonds 一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds 可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Callable Bonds 可要求公司債券 Redeemable Bonds 記名公司債券 Registered Bonds 無記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds 收益公司債券 Income Bonds 名義利率,票面利率 Nominal rate 實際利率 Actual rate 有效利率 Effective rate 溢價 Premium 折價 Discount 面值 Par value 直線法 Straight-line method 實際利率法 Effective interest method 到期直接償付 Repayment at maturity 提前償付 Repayment at advance 償債基金 Sinking fund 長期應付票據(jù) Long-term notes payable 抵押借款 Mortgage loan -------------------------------------------------- (10)業(yè)主權(quán)益 權(quán)益 Equity 業(yè)主權(quán)益 Owner's equity 股東權(quán)益 Stockholder's equity 投入資本 Contributed capital 繳入資本 Paid-in capital 股本 Capital stock 資本公積 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 實收資本 Issued capital stock 發(fā)行在外股本 Outstanding capital stock 庫藏股 Treasury stock 普通股 Common stock 優(yōu)先股 Preferred stock 累積優(yōu)先股 Cumulative preferred stock 非累積優(yōu)先股 Noncumulative preferred stock 完全參加優(yōu)先股 Fully participating preferred stock 部分參加優(yōu)先股 Partially participating preferred stock 非部分參加優(yōu)先股 Nonpartially participating preferred stock 現(xiàn)金發(fā)行 Issuance for cash 非現(xiàn)金發(fā)行 Issuance for noncash consideration 股票的合并發(fā)行 Lump-sum sales ,of stock 發(fā)行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐贈資本 Donated capital 盈余分配 Distribution of earnings 股利 Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股權(quán)登記日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 現(xiàn)金股利 Cash dividend 股票股利 Stock dividend 撥款 appropriation ------------------------------------------------------------ (11)財務報表 財務報表 Financial Statement 資產(chǎn)負債表 Balance Sheet 收益表 Income Statement 帳戶式 Account Form 報告式 Report Form 編制(報表) Prepare 工作底稿 Worksheet 多步式 Multi-step 單步式 Single-step ----------------------------------------------------------- (12)財務狀況變動表 財務狀況變動表中的現(xiàn)金基礎(chǔ) SCFP.Cash Basis (現(xiàn)金流量表) 財務狀況變動表中的營運資金基礎(chǔ) SCFP.Working Capital Basis (資金來源與運用表) 營運資金 Working Capital 全部資源概念 All-resources concept 直接交換業(yè)務 Direct exchanges 正常營業(yè)活動 Normal operating activities 財務活動 Financing activities 投資活動 Investing activities ----------------------------------------------------------- (13)財務報表分析 財務報表分析 Analysis of financial statements 比較財務報表 Comparative financial statements 趨勢百分比 Trend percentage 比率 Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 價益比 Price-earnings ratio 普通股每股帳面價值 Book value per share of common stock 資本報酬率 Return on investment 總資產(chǎn)報酬率 Return on total asset 債券收益率 Yield rate on bonds 已獲利息倍數(shù) Number of times interest earned 債券比率 Debt ratio 優(yōu)先股收益率 Yield rate on preferred stock 營運資本 Working Capital 周轉(zhuǎn) Turnover 存貨周轉(zhuǎn)率 Inventory turnover 應收帳款周轉(zhuǎn)率 Accounts receivable turnover 流動比率 Current ratio 速動比率 Quick ratio 酸性試驗比率 Acid test ratio ------------------------------------------------------------
(14)合并財務報表 合并財務報表 Consolidated financial statements 吸收合并 Merger 創(chuàng)立合并 Consolidation 控股公司 Parent company 附屬公司 Subsidiary company 少數(shù)股權(quán) Minority interest 權(quán)益聯(lián)營合并 Pooling of interest 購買合并 Combination by purchase 權(quán)益法 Equity method 成本法 Cost method
------------------------------------------------------------ (15)物價變動中的會計計量 物價變動之會計 Price-level changes accounting 一般物價水平會計 General price-level accounting 貨幣購買力會計 Purchasing-power accounting 統(tǒng)一幣值會計 Constant dollar accounting 歷史成本 Historical cost 現(xiàn)行價值會計 Current value accounting 現(xiàn)行成本 Current cost 重置成本 Replacement cost 物價指數(shù) Price-level index 國民生產(chǎn)總值物價指數(shù) Gross national product implicit price deflator (or GNP deflator) 消費物價指數(shù) Consumer price index (or CPI) 批發(fā)物價指數(shù) Wholesale price index 貨幣性資產(chǎn) Monetary assets 貨幣性負債 Monetary liabilities 貨幣購買力損益 Purchasing-power gains or losses 資產(chǎn)持有損益 Holding gains or losses 未實現(xiàn)的資產(chǎn)持有損益 Unrealized holding gains or losses 現(xiàn)行價值與統(tǒng)一幣值會計 Constant dollar and current cost accounting
--------------------------------------------------------------------------------
-- 作者: 綠箭狗 -- 發(fā)布時間: 2005/01/10 04:33pm
國際會計術(shù)語英漢對照 〓若干財會金融名詞漢英對照表〓
Account 帳戶 Accounting system 會計系統(tǒng) American Accounting Association 美國會計協(xié)會 American Institute of CPAs 美國注冊會計師協(xié)會 Audit 審計 Balance sheet 資產(chǎn)負債表 Bookkeepking 簿記 Cash flow prospects 現(xiàn)金流量預測 Certificate in Internal Auditing 內(nèi)部審計證書 Certificate in Management Accounting 管理會計證書 Certificate Public Accountant注冊會計師 Cost accounting 成本會計 External users 外部使用者 Financial accounting 財務會計 Financial Accounting Standards Board 財務會計準則委員會 Financial forecast 財務預測 Generally accepted accounting principles 公認會計原則 General-purpose information 通用目的信息 Government Accounting Office 政府會計辦公室 Income statement 損益表 Institute of Internal Auditors 內(nèi)部審計師協(xié)會 Institute of Management Accountants 管理會計師協(xié)會 Integrity 整合性 Internal auditing 內(nèi)部審計 Internal control structure 內(nèi)部控制結(jié)構(gòu) Internal Revenue Service 國內(nèi)收入署 Internal users 內(nèi)部使用者 Management accounting 管理會計 Return of investment 投資回報 Return on investment 投資報酬 Securities and Exchange Commission 證券交易委員會 Statement of cash flow 現(xiàn)金流量表 Statement of financial position 財務狀況表 Tax accounting 稅務會計 Accounting equation 會計等式 Articulation 勾稽關(guān)系 Assets 資產(chǎn) Business entity 企業(yè)個體 Capital stock 股本 Corporation 公司 Cost principle 成本原則 Creditor 債權(quán)人 Deflation 通貨緊縮 Disclosure 批露 Expenses 費用 Financial statement 財務報表 Financial activities 籌資活動 Going-concern assumption 持續(xù)經(jīng)營假設(shè) Inflation 通貨膨漲 Investing activities 投資活動 Liabilities 負債 Negative cash flow 負現(xiàn)金流量 Operating activities 經(jīng)營活動 Owner's equity 所有者權(quán)益 Partnership 合伙企業(yè) Positive cash flow 正現(xiàn)金流量 Retained earning 留存利潤 Revenue 收入 Sole proprietorship 獨資企業(yè) Solvency 清償能力 Stable-dollar assumption 穩(wěn)定貨幣假設(shè) Stockholders 股東 Stockholders' equity 股東權(quán)益 Window dressing 門面粉飾
--------------------------------------------------------------------------------
-- 作者: 綠箭狗 -- 發(fā)布時間: 2005/01/10 04:34pm
外匯術(shù)語英漢對照表速查 〓若干財會金融名詞漢英對照表〓
技術(shù)術(shù)語 英漢對照 be biased bearishly 偏向熊市 break 突破 buy a dip 下跌時買入/逢低買入 buying 買盤 cap (趨勢)受阻 consolidation 盤整 contain 限制 cover 平倉 daily chart 日圖(依次類推) fresh option plays 新的期權(quán)買家 GMT 格林威治時間 high 高點 hourly range 小時區(qū)間 initial support 初始支撐位 intraday 日內(nèi)的 intact 有效 Japanese accounts 日本帳戶 keep(stop) 設(shè)置(止損位) large stops 巨大的止損盤 Ldn 倫敦 long 多頭 low 低點 minor probe 輕微(突破于等) o/n overnight overbuy 超買 oversell 超賣 paring 貨幣對/匯率/匯價 position 頭寸 rally 反彈,回升 resistance 阻力位 retracement 回撤 rising lows 低點上升 round from oversold territory 離開超賣區(qū)域 sell into strength strategy 逢高賣出 short 空頭 shorts are in play from overnight 空頭自昨夜一直留在場內(nèi) square 回補 stall 盤整 stochastic 隨機指標 stop 止損位 stop out 止損離場 strike 突破 support 支撐位 target 目標位 test 測試 test lower 測試更低價位
央行及貨幣名稱 英漢對照 USD 美元 GBP/Cable 英鎊 YEN/JPY 日元 EUR 歐元 CHF 瑞郎 AUD 澳元 CAD 加元 SEK 瑞典克郎 NOK 挪威克郎 NZD 新元 ECB 歐洲央行 BOE 英格蘭銀行 BOJ 日本銀行
指數(shù) INIW 美元指數(shù) NQCI 納指 NDIW 道指 DAX 德國DAX指數(shù) CAC 巴黎一指數(shù) SKIW 恒生 ICIW 日經(jīng)
公司及機構(gòu) ING Securities 霸菱 Merrill Lynch 美林公司 UKX 金融時報 ETF 上市交易基金 REIT 房地產(chǎn)投資基金 KYODO NEWS 共同社(日本) EP(European Parliament) 歐洲議會 EC(European Commission) 歐盟委員會 Istate 意大利統(tǒng)計局 Insee 法國經(jīng)濟統(tǒng)計局 Credit Suisse First Boston Securities 瑞士信貸第一波士頓 ISM 供應管理學會 NYMEX 紐約商業(yè)期貨交易所 FOMC(Federal Open Market Committee) 美國聯(lián)邦公開市場委員會
--------------------------------------------------------------------------------
-- 作者: 綠箭狗 -- 發(fā)布時間: 2005/01/10 04:37pm
進出口貨運保險常見鑒定用詞英漢對照資料[一] 〓若干財會金融名詞漢英對照表〓 上述的 Above-Mentioned
一級水手Able-bodied-A.B. 按照,依據(jù)According to 吸收Absorb 海事報告,事故報告Accident Report
接受Accept 接受訂單Accept an Order
符合要求的,可接受的Acceptable 認可,合格,承兌Acceptance
得到…承認Find Acceptance with 交單承兌documents against Acceptance
準用的,認可的Accepted 事故Accident
港口結(jié)構(gòu)Accommodation 旅客甲板Accommodation Deck 舷梯Accommodation Ladder 起居倉室Accommodation Space 連同,隨附Accompanied by 符合Accord with 因此,按要求Accordingly 帳,帳目,帳戶Account 帳號Account No 會計師Accountant 應付款Account Payable 應收款Account Receivable 記到…帳上On One’s Account 是…的原因,占Account for 繳款單位,以…為付款人For Account of 因為On Account of 帳,開戶Open Account 記帳單位Unit of Account 計算Accounting 告知(收到),承認Acknowledged 擔任Act as 代理Act for 人力不可抗拒Act for God 實際皮重Actual Tare 實際全損Actual Total Loss 更多的,附加費Additional 附請Additional Note 膠帶Adhesive Tape 調(diào)整,評定賠償要求Adjustment 漂泊Adrift 摻雜,摻假Adulteration 提前Advance 事先In Advance 在…前,提前,勝過In Advance of 預付保費Advance Call 預付運費Advanced Freight 價格Advancing 優(yōu)點Advantage 通知Advice 匯票通知書Advice of Drawing 裝運通知 Advice of Shipment 通知銀行Advising Bank 電告 Cable Advice 接到...的通知 Get Advice from 待...通知 To Be Advised by 租船契約 Affreightment 業(yè)經(jīng)裝運(在途)路貨 Afloat(In Transit) 上述的 Aforesaid 船尾 Aft 發(fā)票后 出票后 After Date 后艙 After Bold 后部 After Part 船尾尖艙 After Peak 船尾垂線 After Perpendicular 見票后 After Sight 船齡Age of Vessel 代理處 Agency 代理人 Agent 同意 Agree 雙方商定的 Agreed 約定的,公認的 Agreed?on 契約、議定書 Agreement 與...一致 In Agreement with 向前 Ahead 提前Ahead of 繼續(xù)Go Ahead with 擱淺Aground 空運貨物 Air-borne Goods 空運集裝箱 Air Container 氣墊船 Air-cushion Vehicle?ACV 航空信 Air Mail(Post) 空氣管 Air Pipe 警報器 Alarm 通路 Alley Way 允許 Allow 全天候All Weather 不準 Not Allowed 允許公差 Allowable Tolerance 折扣、補貼Allowance 一切險 All Risks(Insurance) 碼頭工人Alongshoreman 變更卸港Alteration of Destination 可供選擇,替換Atternative 合別、聯(lián)合Amalgamation 補充 Amend 修改書、修改Amendment 友好地 Amicably 船中 Amidship 總金額 Amount 總計,共達 Amounting to 合計金額Amount in Total 錨 Anchor 錨地 Anchorage 錨鏈 Anchor Cable 起錨機 Anchor Windlass 風速計 Anemometer 橫傾角 Angle of Heel 縱傾角 Angle of Trim 年度檢驗 Annual Survey 異常的 Anovmatlous 防撞雷達 Anticollision Radar 倒簽提單 Anti-da 防腐劑,消毒劑 Antiseptic 決不 Anything but,Never 只能是 Cannot Be Anything but 相距 Apart 道歉 Apologize 外觀上 In Appearance 外觀完好的 Apparently Sound 引起…的興趣 Appeal 外現(xiàn)Appearance 申請人 Applicant 檢驗申請(單) Application for Inspection 指定代理人 Appointed Agent 審評 Appraisal 感激 Appreciate 實習駕駛員 Apprentice 0ffice 仲裁 Arbitration 阿基米德原理 Archimedes’s Law 拖欠 (In)Arrears 船中剖面面積Area of Midship Section 水線面積 Area of Water Plan 浸水面積 Area of Wetted Surface 布置圖 Arrangement Plan 抵港通知 Arrival Notice?A.N. 運輸線 Artery 商品,項目、貨號 Article 按照樣品 As Per Sample 到岸上 Ashore 附加費 Associate Charge 倒車 Astern 橫過船體 Athwartship 原子動力船 Atom Powered Ship 汽車集裝箱Auto Container 任意,隨便At Random 即期 At Sight 即期...天 At...Day Sight 附表 Attached List 注意,經(jīng)辦人 Attention 拍賣Auction 稽核,查帳 Audit 查帳員 Auditor 權(quán)威的法定文本Authentic Legal Text 權(quán)威鑒定人 Authentic Surveyor 有效,付款Available 討款金額Available Amount 到處有售Available Everywhere 可來函索取Available on Request(Application) 情況不明 Information Not Available 目前未有的 Be Currently Not Available 可向...購買 Available from 僅在...有效(付款)Available on 僅憑...有效(付款)Aavailable against 對...有效(付款) Available to 航空 Aviation 在...憑...有效(付款)Available with...by... 平均兇濤氣候 Average Rough Weather 平均皮重 Average Tare 按平均 On an Average 請回答 Awaiting Your Reply 笨重貨 Awkward Cargo 呆帳 Bad Debt 袋裝 Bagged 行李房 Baggage Room 壓載 Ballast 壓載水倉 Ballast Tank 壓載水 Ballast Water 國際收支 Balance of (International) Payments 貿(mào)易差額Balance of Trade 包裝貨物Bale Cargo 包裝嘜頭Bale Mark 包號Bale No 破產(chǎn) Bankruptcy 以物易物,易貨貿(mào)易 Barter(Trade) 裸裝 Bare in Loose 方形驅(qū)船 Barge 颶風計 Barocyclonometer 氣壓計Barometer 基線 Base Line 憑樣檢驗 Based on Sample 不予采用的理由Basis for Rejecting 板材 Board 債券 Bond 寬度 Breadth 支承、注明Bear 持票人 Bearer 記住 Bear in Mind 橫梁 Beam 梁肘 Beam Bracket 皮帶、輸送機 Belt Conveyor 污水溝 Bilge 船邊蓋板Bilge Board 船邊龍骨 Bi1ge Keel 船邊內(nèi)龍骨Bilge Keelson 船邊水管 Bilge Pipe 船邊吸管 Bilge Suction 污水Bilge Water 污水井 Bilge Well 方形系數(shù) Block Coefficient 艇甲板 Boat Deck 水手長 Boatswain(Bos\'n) 有...跡象 Bear Evidence of 事先 Beforehand 利益Behalf 代表,以…名義In Behalf of 代表For and on behalf of 在下面,以下 Below 受益人,收款人 Beneficiary 泊位 Berth 停泊在… Berthed at... 最好的,優(yōu)質(zhì)的Best 就(盡)...的所知 To the Best one\'s Knowledge 托收匯票‘Bill for Collection 檢驗費帳單 Bill of Insp Fees 提單Bill of Lading(B/L) 提單條款B/L Clause 成組(整票)裝載 Block Stowage 對雙方具有約束力 Binding upon Both 空白背書 Blank Endorsement (董)理事會 Board of Directors 常務會 Board of Managing Directors 登輪 Attending on Board 已裝船提單 On Board B/L(Shipping B/L) 在船上 When on Board 手感硬 Boardy Feeling 甲板部倉庫,水手長倉庫Boatswain Store 橫剖型線圖 Body Plan 鍋爐 Boiler 鍋爐房Boiler Room 備用鍋爐水倉 Boiler water Tank 邦津曲線圖 Bonjean\'s Curve Plan 吊桿 Boon 善意的 Bona Fide 債券,公債Bond 紅利,獎金 Bonus 由...運載的 Borne 由...負擔 Be Borne by 瓶裝的 Bottled 最低限度 Bottom Line 船底 Bottom 船底外板 Bottom Plate 分艙壁 Boundary Bulkhead 船首 Bow 主錨 Bower Anchor 箱形梁 Box Beam 肘,托架 船寬 Breadth 寬深比Breadth Depth Ratio 極端寬度Breadth Extreme 最大寬度Breadth Maximum 模寬Breadth Molded 船樓甲板Break Deck 碎浪Breaker 駕駛臺,船橋 Bridge 船橋甲板Bridge Deck 銅Brass 來談談實質(zhì)性問題Get Down to Brass Tacks 簡況報告Brief Status Report 簡略地Briefly 鹽水管Brine Pipe 殘破(損)Broken&Torn(Damaged) 虧倉Broken Space 預算Budget 大塊,大批Bulk 散裝In Bulk 散裝貨,統(tǒng)裝,大宗貨Bulk Cargo 散裝貨集裝箱,大包裝,大容器Bulk Container 散貨船Bulk Freighter 散糧 Bulk Grain 艙壁 Bulkhead 燃料 燃料倉Bunker 燃煤 Bunker Coal 燃油 Bunker Oil 浮力 Buoyancy 浮筒 Buoy 業(yè)務 Business 開發(fā)部 Business Exploitation Dept. 商號名稱 Business Name 業(yè)務性質(zhì)Business Nature 業(yè)務部接費Business Overhead 業(yè)務范圍Business Scope 商業(yè)信用情況 Business Standing 電報 Cable 請電告 Kindly Cable Us 房艙,臥室 Cable 錨鏈、電纜Cable 練習生 Cadet 帆布風筒 Canvas Ventilator 要求 Call for 取消刪去 Cancel 桅帽Cap(Mast) 容量圖Capacity Plan 船長Captain 船長橋樓 Captain’s Bridge 船長室 Captain’s Cabin 資本 Capital 注意標記 Care Mark 護貨板 Cargo Batten Cargo Boom 吊貨滑車Cargo Block 載貨甲板 Cargo Deck 貨倉 Cargo Hold 吊貨鉤 Cargo Hook 裝貨燈 Cargo Lamp 裝貨燈 Cargo Light 定期貨艙 Cargo Liner 吊貨網(wǎng) Cargo Net 貨油 Cargo Oil 貨油泵Cargo Oil Pump 載貨圖Cargo Plan 吊貨索 Cargo Sling 貨位 Cargo Space 積載系統(tǒng) Cargo Storage Factor 貨物查詢單 Cargo Tracer 起貨絞車 Cargo Winch 木匠 Carpenter 承運人 Carrier 海難casualty 承受 Carry 運輸業(yè)者,工具Carrier 裝運技術(shù)條件Carrying Technical Requirement 適宜裝載 Fit for Carrying 搬運費 Cartage 穿堂,穿廊Casing Side 隨便,非正式Casual 付現(xiàn)價格 Cash Price 先付貨款Cash With Order 天橋(輪上) Cat Walk 目錄 Catalog,Catalogue 分類 Category 待定 To be Categorized 限匯、匯率上限 Ceiling Price 艙底板 Ceiling 浮心Center of Buoyancy 漂心Center of Floatation 重心 Center of Gravity 浸心 Center of Immersion 壓力中心 Center of Pressure 干舷證書Certificate of Free Board 滿載水線證書 Certificate of Loadline 證書 Certificate 產(chǎn)地證 Certificate of Origin 品質(zhì)證 Certificate of Quality 數(shù)量/重量證 Certificate of Quantity/Weight 簽(出、發(fā))證機關(guān)(當局)Certifying(Issuing)Authority 鏈 Chain 錨鏈房 Chain Locker 室 Chamber 海圖 Chart 海圖室 Chart Room 輪機長 Chief Engineer 大副 Chief Mate 大副Chief Officer 大管事 Chief Steward 商會 Chamber of Commerce 費用 Charge 包租(船、飛機等),租船 Charter 租船合約Charter-party?C/P 支票 Check, Cheque 不記名支票Cheque to Bearer 記名支票 Cheque to Order 檢驗點 Check Points 鑒重 Check Weighing 審核人 Checked BY 抽查 Randomly Checking 藥害 Chemical Injury 主任化驗師 Chief Chemist 主任鑒定人 Chief Curveyor 理貨組長 Chief Tallyman 貿(mào)促會 China Council for Promotion of International Trade 中外合資經(jīng)營Chinese-foreign Joint Ventures 冷藏室 Chilling Chamber 精選品Choice 次等鐵板 Second Choice Iron Sheet 引文(證、用) Citation 通函,傳單 Circular 索賠,索償 Claim 向...索賠 A Claim with... 楔耳 Cleat 傾斜儀 Clinometers 閉甲板型 Close Shetter Deck 向...提出索款 Claim Against...for 提出索賠 Lodge a Claim for... 愿意理賠Honour Your Claim 索賠付款 Claim Payment 索賠期Claim Period 說明,澄清Clarity 向…查明Be Clarified with… 碰撞,碰損Clash 泥土Clay 無夾雜泥沙 Free From Clay&Sand 純凈的Clean 光票Clean Bill 清潔提單Clean B/L 清潔的Clear 清晰透明Clear&Transparent 明文,用一般文字In Clear 結(jié)關(guān)Clearance 票據(jù)交換Clearing 票據(jù)交換所Clearing House 筆誤Clerical Mistakes 客戶Client 接受訂單Close an Order 圍板Coaming 海岸Coast 信號旗Code Flag 代號Code No 密碼,電碼Code 系數(shù)Coefficient 膨脹系數(shù)Coefficient of Expansion 隔弄柜Cofferdam 冷藏Cold Storage 防撞艙壁Collision Bulkhead 附屬擔保品Collateral Security 托收,代收Collection 客貨船Combination Vessel 正在(開始)流行Come into Vogue Worldwide 遠銷Command a Ready Market in 評論Commend 受用戶好評Highly Commended by Customers 注釋,注解Comment 商業(yè),商務Commerce 商業(yè)發(fā)票Commercial Invoice 商業(yè)匯票Commercial Draft 傭金Commission 回傭Return Commission 商品Commodity 公司Company 會同In Company with 企業(yè)標準Company Standard 艙位Compartment 羅盤Compass 補償貿(mào)易Compensation Trade 主管當局(機關(guān))Competent Authority 完滿的,完成的Complete 一套完整的A Complete Range of 成套Complete Set 折衷方法Compromise 強制性要求Compulsory Feature 約(推)皮重Computed Tare 關(guān)注Concern 敬啟者To Whom It May Concern 成交Conclusion of Business 具體說明Stage Concretely 同意Concurrence 條款,條件Conditions 證實,確認Confirm 接受訂單Confirm an Order 不需確認No Confirmation Will Follow 遵守,符合Conform(to) 與…(相符)In Conformity with(to) 貨物符合合同Comformity of the Goods 搞錯了Confused …with… 批次混亂Lots Confused 同意Consent 連續(xù)日Consecutive Days 經(jīng)…同意Have the Consent of 未經(jīng)…同意Without the Consent of 受貨人,受托人Consignee 寄售,交運的貨物Consignment 發(fā)貨通知書Consignment Note 發(fā)貨人,委托人Consignor 常數(shù)Constant 常數(shù)及備料Constant and Store 消耗量Consumption 輸送機Conveyor 欲詳情請問貨主Consult Vendors for Details 聯(lián)系Contact 聯(lián)系人Person to Contact 傳染病Contagion (Contagious) Disease 集裝箱Container 集裝箱租賃Container Leasing 集裝箱碼頭Container Terminal 集裝箱堆場Container Yard?C.Y. 異味,受污染Contaminated 未受污染Not Comtaminated 內(nèi)容不詳Contents Unknown 目錄Table of Contents 進口成分Imported Contents 繼續(xù)Continue 接下頁Continued on Next Page 待續(xù)To Be Continued 生產(chǎn)流水線Continuous Production Unit 合同Contract 成交小樣Contracted Sample 合同尺碼單Contracted Size List 買賣雙方Contracting Parties 方便Convenience 普通貨船Conventional Ship 將N折算成Convert N to M 坐標Coordinate 聯(lián)絡員,協(xié)調(diào)官Co-ordinator 核,軸心Core 校正Corrention 校正表Correction Table 波形艙壁Corrugagted Bulkhead 法人,公司Corporation 同期Corresponding Period 連署,背簽Countersign 航路Course 蓋板Covering Board 蓋板Covering Plate 僧帽通風筒Cowl Head Ventilator 承載,投保Cover 可信性Credibility 信用,貸款,貸方,記入貸方Credit 抓斗Crab 駁船Craft 起重機Crane 易傾船Crank Vessel 船員,水手Crew 橫截面,橫剖面Cross Section 劃線支票Crossed Check 套匯率Cross Rate 優(yōu)質(zhì)產(chǎn)品Crowned Product 流通貨幣Currency 往來帳Current Account 時價Current Price 排水量曲線Curve of Displacement 穩(wěn)心曲線Curve of Metacenter 穩(wěn)度曲線Curve of Stability 靜負荷Dead Load 報關(guān)行Customs Broker 關(guān)稅Customs Duty 習慣皮重Customary Tare 顧客第一Customers Supreme 港口習慣快速Customary Quick Despatch?C.Q.D. 日常膳食費Daily Lodging&Boarding Charges 傷殘,損壞,殘損Damage 損壞程度Extent of Damage 嚴重損壞Badly Damaged 驗殘Survey of Damaged Cargo 危險品Dangerous Cargo 危險品一覽表Dangerous Cargo List 資料Data 到達日期Date of Arrival 結(jié)關(guān)日期Date of Clearance 提貨日期Date of Delivery 出口日期Date of Departure 卸貨日期Date of Discharge 開船日期Date of Sailing 有效日期,限期Date of Expiry 承兌后若干日(付款)Days after Acceptance 見票后若干日(付款)Days after Sight 寬限日,優(yōu)惠期Days of Grace 空倉費Dead Freight 載重量Dead Weight 載重貨物Dead Weight Cargo 載重量表Dead Weight Scale 載重噸位Dead Weight Tonnage 尊敬的先生(女士)Dear Sir(Madam) 忠實于你的(結(jié)束語)Yours Truly 忠實于你的Yours Sincerely 忠誠于你的Debenture 債券Debit 借方,記入借方Debt 債,債務Deck 甲板Deck Beam 甲板梁Deck Department 甲板部Deck Drain 甲板泄水孔Deck Drain 甲板線Deck Line 航海日志Deck Log Book 駕駛員Deck Officer 甲板板Deck Plating 甲板泄水孔Deck Scupper 深艙Deep Tank 變形Deformation 甲板貨Deck Cargo 缺陷,疵項Defect (嚴)重缺陷MAJ Defect 輕(次要)缺陷MIN Defect 延期付款Deferred Payment 缺乏不足Deficiency 貨物包裝不良Deficient Packaging 交貨Delivered Goods Delivery 提貨單Delivery Order 即期匯票Demand Draft(Sight Draft) 延遲費Demurrage 起程Departure 船深Depth 艙深Depth of Hold 吊桿Derrick(Derrick Boom) 吊桿柱Derrick Post 說明,敘述Describe 詳情如下Described Below 詳細說明Described in Detail 貨物名稱De***ion of Goods 短少,殘損種類 De***ion of Loss/Damage 發(fā)貨,發(fā)送Despatch(Dispatch) 目的港Destination 害蟲Detructive Insects 細節(jié),詳情Details 詳情如下Details as Follows 詳細檢驗Detailed Inspection 柴油Diesel Oil 柴油機Diesel Engine 尺度Dimension 餐室Dining Room 餐廳Dining Room 使用說明Dining Saloom 卸貨Discharge 卸貨港Port of Discharge 卸畢日期Date of Completion of Discharge 開卸Start(Commence)Discharging 監(jiān)卸Supervision of Discharge 折扣,貼現(xiàn)Discount 不符,分岐Discrepancy 退票,拒付Dishonour 拆開Disconnect 不符合Discrepancy 消毒Disinfect 卸裝 Dismounting 速遣費Dispatch Money 排水量Displacement 排水量系數(shù)Displacement Coefficient 排水量表Displacement Scale 排水表噸位Displacement Tonnage 分艙壁Divisional Bulkhead 爭議Dispute 溶化Dissolve 距離Distance 變形Distorted 分布Distribution 刻度Division 股息,紅利Dividend 造船廠,修船廠Dock Yard 文件,證件,單據(jù)document 跟單的documentary 跟單匯票documentary Bill 承兌匯單documents Against Acceptance 付款交單documents Against Payment 匯票,吃水Draft 船尾吃水Draft Aft 船首吃水Draft Forward 吃水計Draft Gauge 吃水標志Draft Mark 泄水孔Drain Hole 泄水管Drain Pipe 泄水柜Drain Tank 吃水Draught 會客室Drawing Room 任選Draw at Random 抽取Draw out 鉆鑿Drilling 開具給Draw to 以…付款Draw on 按…開具Draw against (匯票等)付款人,受Drawee (匯票等)出票人Dawer 漂流Drift 干貨倉Dry Cargo Hold 乾塢Dry Dock 雙掛號信Double-registered Letter 及時付款Duly Honoured 完全符合…Duly in Compliance with… 到期日Due Date 傾銷Dumping 墊倉物料Dunnage 由于,因為Due to 及時,按時Duly 值更駕駛員Duty Officer 發(fā)電機室Dynamo Room 功率計Dynamometer 早的,早期Early 盡早As Early As Possible 50年代初The Early 1950’s 十二月上旬Early Dec. 退潮Ebb Tide 有效的,效率高的Effective Efficient 彈性倉壁Elastic Bulkhead 肘管Elbow(Pipe) 電焊Electric Arc Welding 電氣設(shè)備Electric Installation 電工Electrician 升降機,卷揚Elevator 電焊Electric Welding 電磁單位Electro Magnetic Unit?E.M.U. 電子伏特Electron Volt 橢園度Ellipticity 伸長率Elongation 造型美觀Elegant in Design 有資格受惠Eligible for Preference 雇員Employee 雇主Employer 附上,封入的Enclosed 附件Enclosures 緊急的Emergency--Emmer 機倉棚Engine Casing 機倉Engine Room 輪機員,工程師Engineer 機倉日志Engineer’s Log Book 十二月底End Dec. 罐蓋和罐底End Pieces 背書Endorse 受讓人,被背書人Endorsee 背書Endorsement 轉(zhuǎn)讓人,背書人Endorser 暢銷Enjoy a Good Market 享有盛譽Enjoy a High Requtation 使你了解此事Enlighten You on This Matter 等于Equal to … 赤道Equator 等量的Equivalent to 爾格(功的單位)Erg 磨蝕Erosion 入境簽證Entrance Visa 押運Escort 確認的,法定的,開立的Established 等吃水Even Keel 膨脹阱Expansion Hatchway 證據(jù),實現(xiàn)Evidence 超過Exceed by … 結(jié)泄Exchange Settlement (國產(chǎn))貨物稅,消費稅Excise Tax 不包括Excluding 專用,專門的Exclusively 業(yè)務部Execution Department 負責人Executive 執(zhí)行經(jīng)理Executive Manager 工廠交貨價Ex Factory 銷路很好Expanding Market 膨脹阱Expansion Trunk 預計天數(shù)Expected Number of Days 催交Expediting 請加緊Pls Expendite to 費用Expense 自費At One’s Own Expense 加班費Over Time Expenses 期滿Expire 有效期Expiration Date 已過期Have Expired …日期滿Expire on… 期滿Expiry 出口Export 出口倉單Export Manifest 陳列Expose 展銷Expose for Sale 日曬Exposure to Sunlight 空運郵包快件Express Air-parcel 目的港船上交貨價Ex Ship 展延Extension 分機號碼Extension Number 內(nèi)外包裝Exterior and Interior Packing 外包裝情況External Condition 外部缺陷External Defect 附加費Extra Charges 總長Extreme Length 事實Fact 因為Due to the Fact That… 系數(shù),率Factor 定期集市,展覽會,交易會Fair 安全系數(shù)Factor of Safety 式樣美觀Fair in Style 本屆交易會The Current Fair 特級(的)Fancy 工藝美術(shù)品Fancy Folkcrafts of Art 最左邊Far Left 款式新穎Fashionable Style 測深儀Fathometer 有利于,受益Favour 以賣方為受益人In Favour of the Setters 圖文傳真Fax(Fasimile) 鍋爐水Feed Water 備用鍋爐水柜Feed Water Reserve Tank 漏斗倉口Feeder 注入管Filling Pipe 火警器Fire Alarm 滅火器Fire Extinguisher 救火管Fire Extinguishing Hose 滅火泡沫Fire Foam 大付First Officer(Chief Mate) 渡輪Ferry Launch 罰款,罰金Fines 平板車Flat car 框架集裝箱Flat Rack Container 船隊Fleet 一切海損不賠償Free of All Average 數(shù)字,圖Figure 文件,存檔File 填好,填寫Fill in 最后的Final 以…為準Taken As Final 有銷路Find a Ready Market (測定)結(jié)果,檢驗發(fā)現(xiàn)的情況Findings 優(yōu)質(zhì)產(chǎn)品證書Fine Quality Certificate 加工和工藝Finish&Workmanship 表面光潔度Surface Finish 最初的,第一First(Initial) 上半年In the First Half of the Year 急電First Priority 適用性Fitness for Purpose 剝落Flake off 法蘭Flange 按時(單位時間)計費Flat Rate 靈活多樣的方式Flexible Ways 班機Flight 乘…航班On Flight… 水上起重機Floating Crane 流動保險單Floating Policy 漲潮Flood Tide 溢水管Flooding Pipe 流體壓力Fluid Pressure 折疊,份Fold 1式6份(1正6付)In 6 Fold 遵守,按Follow 證書隨后附上Cert,to Follow Soon 霧號鐘Fog Bell 船首尾線,縱向Fore and Aft 船首貨房Fore Cabin 船首樓Fore Castle 船首樓甲板Fore Castle Deck 工頭Fore Man 前部Fore Part 船首尖艙Fore Peak 船首尖水輪Fore Peak Water Tank 船首垂線Fore Perpendicular 艙口旁短梁Fork Beam 外匯Foreign Exchange 寄上Forward 遠期外匯Forward Exchange 運輸行Forwarding Agent 不潔提單Foul Bill of Lading 平安險Free of(Form)Particular Average(Insurance) 貨物運輸,貨物,運費Freight 貨輪Freighter 新貨上市Fresh Supplies Come 干舷甲板Free Board Deck 干舷標志Free Board Mark 逸氣管Freeing Pipe 自由港Free Port 運費Freight 貨船F(xiàn)reight 運費到付Freight Collect 運費單Freight List 運費已付Freight Prepaid 運費噸Freight Ton 自由表面Free Surface 冷凍室Freezing Chamber 氟,弗里昂Freon 淡水Fresh Water 淡水線Fresh Water Line 淡水艙Fresh Water Tank 淡水熱帶載線Fresh Water Tropical Load Line 燃料,燃油Fuel 燃料消耗量Fuel Consumption 燃油Fuel Oil 燃油艙Fuel Oil Tank 整集裝箱船F(xiàn)ull-container Ship 滿載Full Load 全速Full Speed 煙囪Funnel 煙囪棚Funnel Casing 煙囪蓋Funnel Cover 廚房Galley 工班Gang 舷梯Gangway 齒輪,裝置,器具Gear 總布置圖General Arrangement 一般的,綜合的General 共同海損General Aargo 雜貨General Cargo 經(jīng)理辦公室Business Dept. 概述Information 總經(jīng)理Manager 分公司經(jīng)理Manager of Branch (經(jīng)理部)經(jīng)理Manager of Dept. 辦公室Office 桁材Girder 倉庫保管員Godown Keeper 鵝頸式通風筒Goose Neck Ventilator 谷物Grain 散貨容量Grain Capacity 重力柜Gravity Tank 加油工Greaser 欄桿Guard Rail 回轉(zhuǎn)羅盤Gyro Compass 半梁Half Beam 半寬水線圖Half Breadth Plan 半速Half Speed 錘擊試驗Hammering Test 搬運費Handling Charge 庇陰甲板Harbour Deck 倉口Hatch 倉口閂Hatch Bar 倉口壓條Hatch Batten 倉口楔耳Hatch Batten Cleat 倉蓋板Hatch Board 倉口桁梁Hatch Carling 倉口活動梁架Hatch Carrier 倉框Hatch Coaming 倉蓋板Hatch Cover 倉口端梁Hatch End Beam 倉口Hatch Opening 倉蓋布Hatch Tarpauline 艙口楔Hatch Wedge 倉口位Hatch Way 錨鏈筒Hawse Pipe 大纜Hawser 水頭Head of Water 暖氣管Heating Coil 重吊桿Heavy Derrick 橫傾Heel 舵工Helmsman 同潮High Water 中拱Hogging 起重機Hoist 倉Hold 艙梁Hold Beam 貨倉容量Hold Capacity 倉頂板Hold Ceiling 貨倉口梯Hold Ladder 貨倉支柱Hollow Stanchion 空心支柱Hollow Pillar 漏斗駁船Hopper 馬力Horse Power 軟管Hose 軟管接頭Hose Connection 沖水試驗Hose Test 醫(yī)院Hospital 氣墊船Hovercraft 船殼Hull 船號Hull Number 船體說明書Hull Specifcation 船體強度Hull Strength 消防栓Hydraut 水壓試驗Hydraulic Test 靜水力曲線圖Hydrostatic Curve Plan 半制成品Half-finished Goods 猶豫Hesitate 及時…Do Not Hesitate to 容納,貨艙Hold 持(執(zhí))票人Holder 正當執(zhí)票人Holder in Due Course 重合同Honour the Contract 殷勤招待Hospitality 抵押Hypothecate 難以辯認Illegible 標記不清Marks Illegible 碰傷Impact 公正的結(jié)論Impartial Findings 破冰船Ice Breaker 冷藏室Ice Chamber 下沉Immersion 船內(nèi),向船中心Inboard 在關(guān)棧中In Bond 散裝In Bulk 英寸傾力距Inch Trim Moment?I.T.M.
--------------------------------------------------------------------------------
-- 作者: 綠箭狗 -- 發(fā)布時間: 2005/01/10 04:39pm
進出口貨運保險常見鑒定用詞英漢對照資料[二]
華僑試驗Inclining Experiment 傾度計Inclino Meter 所得稅Income Tax 股份有限公司Incorporated Company 承受Incur 獨立核算Independent Accounting 指示,讀數(shù)Indication 單個的,個別的Individual 一式二份In Duplicate 告知Inform(Advise,Notify) 消息,情況Information 有益的Informative 初穩(wěn)度Initial Stability 內(nèi)底Inner Bottom 一式四份In Quadruplicate 查詢Inquire 詢盤(價)Inquiry 檢驗證明書Inspection Certificate 設(shè)備,裝置Installation 絕緣倉Insulated Hold 說明書Instruction Manual 不足,不適當Insufficiency 保險,保險額Insurance 保險證書Insurance Certificate 保險單Insurance Policy 被保險人Insured 絕緣材料Insulating Material 絕緣試驗Insulation Test 投保金額Insured Amount 保險人,承保人Insurer 國際訊號旗International Code of Signal 利益,利息Interest 有關(guān)各方Interested Parties 利率Interest Rate 國際貨幣基金International Monetary Fund 間隔Interval 檢驗項目Interventions Requested 一式三份In Triplicate 技術(shù)引進Introducing of Technology from Abroad 發(fā)票Invoice 不可撤消的Irrevoable 不可撤消信用證Irrevocable Letter of Credit 簽發(fā)Issue(Issurance) 開(發(fā))證銀行Opening(Issuing) Bank 繩梯Jacob’s Ladder 合股公司,股份公司Joint Stock Company 法人Juridical Person 應急錨Jury Anchor 應急舵Jury Rudder 龍骨Keel 龍骨底吃水Keel Draft 龍骨線Keel Line 內(nèi)龍骨Keelson 密切注意Keep a Close Water for 防潮Keep Away from Moisture 切勿受潮Keep Dry 節(jié)、厘/小時Knot 標簽Label 勞務費Labour Service Charge 梯Ladder 女盥洗室Ladies Lavatory 卸下Landed (Discharged) 實卸件數(shù)Actual Landed 用駁船運Landed by Lighter 從…船上卸下Landed Ex m/s 卸下數(shù)量Quantity Landed 起貨Landing 大量的Large Amts(Lquantities)of 塊裝較大Larger in Piece 大號Larger Size 最后的,耐久的Last 前面裝過的貨Last Cargo 前航次On the Last Voyages 上上個月The Month Before Last 以后Later 以后At Later Day 待以后通知To Be Advised Later 最新的,最遲的Latest 最遲At(the) Latest 裝運期限,最遲裝運期Latest Date of Shipment 艇Launch 洗衣室Laundry 盥洗室Lavatory 垂線間長度Length between Perpendiculars?L.B.P. 層厚,層Layer 重點廠Leading Factory 密封性檢驗Leakage Test 得知Learn 離開,留下Leave 吊上吊下Left on/Left off 舉重力Lifting Capacity 訴訟費Legal Expenses 法定檢驗Legal Inspection 法幣Legal Tender 總長Length Overall?L.O.A. 節(jié)省時間Less Down Time 減去10%折扣Less 10%Discount 備忘錄Letter of Intent 信用證Letter of Credit 保證書(函)Letter of Guarantee 抵押書Letter of Hypothecation 賠償保證書Letter of Indemnity 債務Liabitities 責任Liability 蓋Lid 救生艇Life Boat 救生圈Life Buoy 救生衣Life Jacket 救生圈Life Ring 舉重裝置Lifting Gear 燈Light 空載狀態(tài)Light Condition 空載排水量Light Displacement 空載吃水Light Draft 駁船Lighter 駁船費Lighterage 舷窗Light Port 輕排水量Light Ship 空載水線Light Water Line 污水道Limber 污水道蓋Limber Board 郵船,定期船Liner(Vessel) 有限公司Limited Company 規(guī)格齊全A Full Line of Specification 業(yè)務范圍,主要業(yè)務Lines of Business 帶纜船Liner 鏈環(huán)Link 清算,付清Liquidation 清單,橫傾List 裝載Load 裝船前Before Loading 裝船時間Date/Loading 起運地Loading Port 貸款Loan 載荷Load 滿載吃水Load Draught 載重標記Loading Mark 滿載吃水線Load Line 滿載吃水線證書Load Line Certificate 裝貨Loading 裝貨單Loading List 裝貨港Loading Port 當?shù)厥袌鰬T例Local Usage 提出,住宿Lodge 室,庫Locker 航海日志Log 航海日志Log Book 縱梁Longitudinal 縱倉壁Longitudinal Bulkhead 縱浮心Longitudinal Centre of Buoyancy?L.C.B. 縱漂心Longitudinal Centre of Floatation? L.C.F. 縱重心Longitudinal Centre of Gravity?L.C.G. 縱穩(wěn)心Longitudinal Metacentre 盼早日答復Look Forward To Your Reply 丟失,損失(耗),虧短(率)Loss 下半部Lower Half 右下角Lower Right Corner 下甲板Lower Deck 底倉Lower Hold 下甲板倉,三層柜Lower Tween Deck 低潮Low Water 行李房Luggage Room 運木材船Lumber Carrier 總數(shù)(額,計)Lump Sum Charge 費用合計…A Lump Sum Rate of … 一次費用在內(nèi)In Lump 一次總付Lump Sum Payment 自動倉蓋Mac’gregor 機倉Machinery Room 軍火房Magazine 處女航Maiden Voyage 郵件室Mail Room 主甲板Main Deck 主機Main Engine 主桅Main Mast 人孔Man Hole 擋水Manger Plate 信匯Mail Transfer 廠家Maker 常務董事Managing Director 載貨清單Manifest 明顯,邊緣,盈余Margin 水險,海上保險Marine Insurance 嘜頭,標記Mark 合格標志Mark of Conformity 標明毛重Marked GR WT 標明皮重Marked Tare 標明重量Marked Weight 市場Market 桅Mast 船長Master 標準紙箱Master Carton 事故報告Master’s Report 桅腳Mast Housing 麻袋,贈腳墊,蒲包Mat 大付收據(jù)Mate’s Receipt 麻包裝運Packed In Mat Bales 到期Maturity 平均吃水Mean Draught 總平均吃水Mean of Mean(Draft) 平均速率Mean Speed 載貨容積Measurement Capacity 餐室Mess Room 穩(wěn)定高度Metacentre Height 商品,貨物Merchandise 符合…要求Meet…Requirement 口信,信息Message 穩(wěn)心半徑Metacentre Radius 中垂線Midperpandicular 船中Midship 船中剖面系數(shù)Midship Coefficient 船中剖面圖Midiship Section 想法Mind 部優(yōu)Ministry Prize 錯誤Mistake 誤解Misunderstanding 后桅Mizzen Mast 模寬Molded Breadth 模深Molded Depth 模吃水Molded Draught 每縱傾一厘米力距Moment of Trim 1cm 停泊在…泊位Moor at Berth 系船裝置Mooring Arrangement 導纜洞Mooring Hole 導纜孔Mooring Pipe 內(nèi)燃機船Motor Vessel?M.V. 模寬Mould Breadth 模深Mould Depth 模吃水Mould Draught 抵押Mortgage 最惠國條款Most-favored-nation Clause 作相應的讓步Make a Corresponding Move 菌狀通風筒Mushroom Ventilator 互助(利)Mutual Assistance(Benefit) 船名Name of Vessel 自然通風Natural Draft(Ventilation) 船籍Nationality of Vessel 駕駛臺Navigation Bridge 航海燈Navigation Lamp 凈噸位Net Tonnage 協(xié)商,議付Negotiation 議付銀行Negotiationg Bank 凈,凈噸Net/Nett 現(xiàn)金實價Net Cash 新聞,消息News 夜更Night Watch 不許可,無限No Allowance for 工休日,節(jié)假日Non Business Days 非水密倉壁Non-watertight Bulkhead 非水密門Non-watertight Door 公證人Notary Public 注明,指明,提及Note 提及,(預先)通知Notice 不再經(jīng)通知Without Further Notice 短少/殘損通知單Notice of Loss/Damage 準備就緒通知Notice of Readiness 放行通知Rleasing Notice 告知,通知Notify(Advise,Inform) 反對Objection 對…有異議Lodge an Objection to(against) 不得不(做)Obliged to 感謝M.Obliged to M 得到Obtain 臨時檢驗Occasional Survey 海運提單Ocean Bill of Lading 海運,海運單Ocean Freight 尺寸不符Off Size 發(fā)盤(價)Offer 向…報價Make an Offer to 存根,留度Office Copy 辦公時間Office Hour 高級船員Officer 公務航海日志Officer Log Book 燃油倉Oil Bunker 油布Oil Cloth 耗油量Oil Consumption 加油工Oiler 燃油Oil Fuel 燃油倉Oil Fuel Tank 油管Oil Pipe 油泵Oil Pump 油倉,油柜Oil Tank 已裝運提單On Board Bill of Lading 見票即付,即期On Demand 預約保險Open Cover 多…噸 M/T Are Over 貨物溢短單Over Landed(and)Shortlanded Cargo List 加班費Overtime Payment 透支Overdraft 逾期Overdue 船東監(jiān)督員Owner’s Inspector 件號Package No 包裝單Packing List 包裝不當(妥)Improper Packing 裝箱單Packing List 包裝不牢固Insecure Packing 包裝馬虎Negligent Packing 包裝不良Unsound Packing 工休日Paid Holidays 配膳室Pantry 郵政包裹Parcel Post 包裹收據(jù)Parcel Receipt 零件清單Parts List 零件號Part No. 分批Partial Shipment 單獨海損Particular Average 隔板Partition 內(nèi)分小格With Small Partitions 合伙Partnership 當事人Party 敝甲板型Open Shelter desk 樂意接受意見Open to Ideas 通車Open to Traffic 開口向下Open Side Down 使用說明書Operation Manual 選購件Option 隨賣方意見,由賣方選擇At Seller’s Option 可選購Optionally Available 次序(順序),訂貨Order 向…訂貨Order Placed With… 完好的,正常,齊全無誤In Order 發(fā)現(xiàn)…沒有問題Found…in Order 憑樣訂購Order against Sample 訂貨單Order Sheet 普通股Ordinary Stock(Shares) 起點,產(chǎn)地Origin 原來的,正本Original 產(chǎn)量,結(jié)果Outcome 船外,船側(cè)Out Board 外底Outer Bottom 外底板Outer Bottom Plating 外殼Outer Hull 外層的,表面的Outer 外套木箱With Outer Wooden Cases 概述,概要,介紹Outline 如…中所述As Outlined in 外捆鐵皮Outside Tied with Steet Strap 越過Over 船外放水閥Over Board Discharge Valve 溢水管Over Flow Pipe 當事者the Parties Concerned 平價,票面價值,法定值Par value 專利Patent 樣本,式樣Pattern/Specimen 通過Pass 把關(guān)To Hel the Pass 符合試驗Pass Test 合格的Passed 由…認可Passed by 受款人,收款人Payee 付款人Payer 付款銀行Paying Bank 尖艙Peak Tank 定期檢驗Periodical Survey 永久變形Permanent Set 永久備品Permanent Store 固定通風筒Permanent Ventilator (機械的)性能,作業(yè)Performance 性能特性Performance Characteristics 性能鑒定Performance Testing 垂線Perpendicular 照片Photo 彩色照片Photochrome 影印件Photocopy 支柱Pillar 引水旗Pilot Flag 管Pipe 管系分布圖Pipe Arrangement 管凸緣Pipe Flange 管子隧道Pipe Tunnel 管系Piping 管系圖Piping Plan 縱搖Pitching 平面圖Plan 平臺甲板Platform Deck 向某人訂購某商品Place an Order for Sth.with Sb. 訂貨Place the Order 明碼電Plain Telegram 高興Pleasure 柏氏標志(載線標志)Pilmsoll’s Mark 塑料袋Polybag 塑料布Polypropylence Sheet 浮箱,囤船Pontoon 浮橋Pontoon Bridge 船尾樓Poop 船尾樓甲板Poop Deck 左舷,港口Port 左舷Port Side 登記港Port of Registry 支柱起重機Post Crane 塑料編織袋Polywoven Bag 正的,陽性的Positive 郵政匯票Postal Money Order 委托書Power of Attorney 預先通知,提前通知Pre-advised 優(yōu)先股Preference(Preferred)Stock 保險費Premium 籌備委員會Preparatory Committee 存在Presence 在…存在下In the Presence of … 因含有On Account of Presence 提示Presentation 裝船前Pre-shipment 壓力(機),按下Press 緊壓包,機包Press Packed Bale 國際市場上通用的Prevail on the World Market 現(xiàn)行的Prevailing 防止Prevent 價格Price 大幅度削價At a Greatly Reduced Price 低價竟銷Competitive Sales at Lowered Prices 確定價格To Set the Price 收盤價格Closing Price 落價Declining Price 期貨價格Forward Price 定價Nominal Price 價目表Price List 現(xiàn)貨價格Spot Price 開標價格Tenders Price 主要的,委托人Principal 加工品Processed Goods 縱剖面圖Profile 服務項目簡介Profile of Services 不準分批裝運Partial Shipments Prohibited 形式發(fā)票Proforma Invoice 項目,工程Project 推進器Propeller 車葉Propeller Blade 推進器柱Propeller Post 船尾軸Propeller Shaft 正常,恰當?shù)腜roper 工作正常In Proper Working Order 性質(zhì)Property 提出,建議Propose 敬酒To Propose a Toast 裝船計劃Proposed Shipping Schedule 按照比例Pro Rata 拒付證書Protest 甲板開口防護Protection of Deck 錨鏈管蓋Protection Plate 提供,規(guī)定Provide 船上提供的Provided on Board 食物庫Provision Store 滑車Pulley 泵Pump 購買Purchase 目的,用途Purpose 供檢驗用For Inspection Purpose 事務長Purser 后甲板Quarter Deck 舵工Quarter Master 詢問,疑問Query 一式四份Quadruplicate 一式五份Quintuplicate 電報報價Quote Fees by Cable 報價Quotation 名列第一Rank First 雷達Radar 散熱器Radiator 報務員Radio Officer 欄干,扶手Rail 匯率Rate of Exchange 達到Reach 防鼠隔Rat Guard 讀(出)Read 改為Read as 回扣Rebate 收據(jù)Receipt 一收到你方答復On(Upon)Receipt of YR Reply 收到In Receipt of… 收到…天內(nèi)Within…Days after Receipt of 備運提單Received for Shipment Bill of Lading 定型Recongnized Type 認可標準Reconginized Standards 使用說明Recommendations for Use 校(糾)正,整流Rectify 涉及,參照Refer 下稱Refer to/Hereafter as 向…打聽Refer to…for 編號**Reference NO.** 成交樣品Reference Sample 冷卻能力Refrigerationg Capacity 冷藏室Refrigerating Chamber 拒絕Refuse 拒付Payment Refused 拒接訂單Refuse an Order 考慮,致意Regard 謹致問候(With) Best Regard 關(guān)于With Regard to 登記總噸位Registered Gross Tonnage 登記凈噸位Registered Net Tonnage 抱歉Regret 很抱歉We Regret That 很遺憾發(fā)現(xiàn)We Regret to Find 一般的,普通的Regular 調(diào)整,控制Regulate 償付Reimburse(Reimbursement) 傳達,轉(zhuǎn)交Relay…to… 保留Remain 另一半The Remaining Half 匯款,轉(zhuǎn)交Remit(Remittance) 郵匯Postal Remittance (契約等的)展期Renewal 澄水柜Renovating Tank 回答,答復Reply 請求,要求Request 需求,要求Require(Requirement) 公積金,儲備Reserves 儲備浮力Reserve Buoyancy 備用鍋爐水倉Reserve Feed Water Tank 備用油倉Reserve Oil Bunker 方面,尊敬,遵守Respect 在各方面In All Respects 各方面均符合Conform in Every Respect to 阻力Resistance 餐室Restaurant 分別的Respective 責任方Responsible Party 另售Retail 保留Retain 回復,返回Return 請回復Pls Reply by Return 回電Return Telex 反過來in Return 表明,發(fā)現(xiàn)Reveal 收入,稅收Revenue 正反二面可穿外衣Reversible Coat 變味Reversion of Flavour 可撤消的Revocable 可撤消信用證Revocable Letter of Credit 循環(huán)信用證Revolving Letter of Credit 報酬,好處Reward 支骨Rib 浸水狀態(tài)Riddled Condition 倒正螺絲Rigging Screw 危險Risk 鉚釘Rivet 鉚釘孔Rivet Hole 橫搖Rolling 繩梯Rope Ladder 過濾箱Rose Box 腐爛的,壞的Rotten 粗暴搬運Rough Handling 圓滿結(jié)束Round off 來回程租船Round-trip Charter 垃圾桶Rubbish Shoot 舵Rudder 操舵裝置Rudder Gear 舵柱Rudder Post 止舵器Rudder Stopper 舵桿筒Rudder Trunk 避碰法規(guī)Rules of Road 途徑Route 時價Ruling Price 常用滑車Running Block 破裂Rupture 盡速寄來訂單Rush Yours Orders 船期Sail Schedule 安全載重Safe Load 帆,航行Sail 帆船Sailor 水手Sailor 推銷業(yè)務Sales Campaign 成交確認書Sales Confirmation 銷售合同Sales Contract 營業(yè)部,門市部Sales Department 銷售部Sales Division 經(jīng)銷/服務(維修)部Sales/Service Office 銷量Sales Volume 樣品Sample 符合樣品Up to Sample 取樣日期Date of Sampling 施救船Salvage Boat 餐廳,會客室Saloon 衛(wèi)生的Sanitary 標尺,刻度Scale 刮刀Scraper 隔板Screen Board 屏倉壁Screen Bulkhead 推進器,螺釘Screw 船尾軸Screw Shaft 泄水孔Scupper 泄水管Scupper Pipe 舷窗,小倉口Scuttle 海底門Sea Chest 遠洋船Sea Going Vessel 密閉設(shè)備Sealing Arrangement 海員,水手Sea Man 二管輪Second Engineer 二付Second Mate 二付Second Officer 橫剖面面積Sectional Area 抵押品,有價證券Security 選擇,等級Selection 自動平倉Self Trimming 高級輪機員Senior Engineer 高級軍官,高級駕駛員Senior Officer 隨信附上Sending Enclosed 高級鑒定師Senior Surveyor 第二付總經(jīng)理Senior Vice-president 分開,分離Separate 另文In a Separate Paper 每隔一天On a Separate Day 服務Service 使用年限Service Life 維修手冊Service Manual 航海速率Service Speed 常用水柜Service Tank 過濾柜Setting Tank 結(jié)帳,清算Settlement 六分儀Sextant 卸扣Shackle 軸Shaft 軸隧Shaft Alley 軸隧Shaft Tunnel 淺水船Shallow Draught Vessel 錨桿Shank 滑輪Sheave 舷弧Sheer 側(cè)面型線圖Sheer Plan 船殼板Shell 外殼板Shell Plate 遮蔽甲板Shelter Deck 艙口活動桁梁Shifting Beam 防動板Shifting Board 船令Ship’s Age 船用物料Ship’s Elements 船方負責人Ship’s Executive 船舶日志Ship’s Log Book 船用備料Ship’s Store 裝貨,交運,交運的貨物Shipment 托運人,船方Shipper 裝船通知Shipping Advice 裝運單據(jù)Shipping document 由…飛機(輪船)裝運Shipped per Aircraft(S.S/M.S) 缺件Short Item 短缺(的)Short Landed 短裝(的)Short Loaded 原裝短少Short-packing by the Consignor 短重Short-weight 不久Shortly 即期匯票Sight Draft 舷橋Short Gangway 邊肋骨Side Frame 舷窗,舷燈Side Light 邊桁材Side Stringer 窺孔Side Hole 窺孔Sight Port 信號Signgal 信號旗Signal Flag 信號燈Signal Lamp 信號字母Signal Letters 旅游大客車Sight Seeing Bus 發(fā)霉現(xiàn)象Signs of Mould 辛氏倍數(shù)Simpson’s Multiplier 真誠的Sincere 單層麻袋Single Strong Jute Bag 下沉,泄水斗Sink 糖汁(漿)Sirup(Syrup) 姐妹船,同型船Sister Ship 情況Situation 實際情況Actual Situation 尺寸(碼),規(guī)格Size 尺碼表Size Chart 按大小分級Size Grading 天窗Skylight 平湖Slack Water 橫擺(吊桿)Slew 叫索Sling 吊鏈Sling Chain 滑鉤Slip Hook 浪紋Slippage 慢速Slow Speed 吸煙室Smoking Room 浸水Soak 污水管Soil Pipe 固體壓載Solid Ballast 水深可疑Sounding Doubtful?S.D. 測量管Sounding Pipe 測深桿Sounding Rod 單張匯票Solar 分等級(嘜)Sort as per Grade(Marks) 分級,分類Sorting(grading/Classification) 間距Spacing 備件,零件Spare Parts 護貨板Spar Ceiling 規(guī)定,規(guī)格Specification 特別貨倉Special Cargo Locker 速率Speed 斑點,計數(shù)Speck Count 急件Speed Post 防濺設(shè)備Spurge Guard 纖維長度Staple Length 開始,開動Start 報告書Statement 穩(wěn)度Stability 支柱Stanchion 預備Stand By 右舷Starboard 右舷,右邊Starboard Side 特等艙Stateroom 統(tǒng)計Statistics 法定甲板線Statutory Deck Line 情況Status 汽笛Steam Whistle 蒸汽絞車Steam Winch 蒸汽起錨機Steam Windlass 鐵皮Steel Strap 操舵,轉(zhuǎn)向Steering 操舵裝置Steering Gear 操舵桿Steering Rod 操舵輪Steering Wheel 船首柱Stem 船首波Stem Wave 打印,型版噴刷Stencil 船尾Stern 船尾軸Stern Shaft 裝卸工人Stevedore 裝卸指導員Stevedore Foreman 庶務員Steward 難傾船Stiff Vessel 股票Stock 股票交易所Stock Exchange 股東Stockholder(Shareholder) 倉庫,倉庫品Store 倉庫Store Room 止回閥,防風暴閥Storm Valve 裝載圖Stowage Plane 裝載,理艙Stow 貯藏,積載情況Stowage 積載因素Stowage Factor 鐵腰子,捆扎Strap 四角固定Corner Strapped 雙道腰子捆扎With Double Straps 鐵皮失落Straps-off 分層取樣Stratified Sampling 打麥管眼Straw Hole Punching 嚴格,嚴密Strict 嚴格按照In Strict Accordance with 經(jīng)嚴格檢驗Upon Strict Inspection 打,撞,敲Strike 按成交Strike a Deal at 沖擊口Striker 剝落Strip off …道鐵絲Stripes of Iron Wire 裝箱(集裝箱)Stuff 飼料Feeding Stuffs 款式說明Style De***ion 式樣新穎的Stylish 分艙Subdivision 潛水員Submariner 分所,支行,支公司Sub-branch 辦事處Sub-branch Office (合同)轉(zhuǎn)包商Sub-contractor 提交Submit 吸式挖泥船Suction Dredger 吸油管Section Pipe 夏季水線標記Summer Draught Mark 夏季干舷Summer Free Board 夏季載重線Summer Load Line 夏季油倉Summer Tank 上晝建筑,船樓Superstructure 提交的樣品Samples Submitted 約數(shù)Submultiple 套(裝),適應Suit 優(yōu)質(zhì)產(chǎn)品Superior-quality Product 懸掛貨物Suspended Cargo 監(jiān)督Superrvision 監(jiān)卸Supervision of Discharge 在本局監(jiān)督下Under Our Supervision 供貨有限Supply Is Limited 供貨商(方)Supplier 附加費Surcharge 一定的,可靠的Sure 確定…Make Sure That… 表面情況Surface Condition 鑒定Survey 鑒定申請人Applicant for Survey 貨物的狀態(tài)鑒定Condition Survey 艙口檢視Hatch Survey 積載鑒定Stowage Survey 重量鑒定Survey of Weight 可疑部位Suspected Area 鵝頸式通風筒Swan Neck Venilator 小塊樣布,樣品(片)樣本Swatch 游泳池Swimming Pool 翼片Tab 易開包裝Pull Tab or Button Drown 索具Tackle 船尾軸Tail Shaft 理貨員Tally Man 腐敗,污染,有異味Taint 防止串味To Avoid Tainting 氣味感染Tainted by Odour 扣除Take Off 拆卸Take to Pieces 接受訂單Take Up an Order 負責,進行,監(jiān)管之中Take in Charge 理貨Tally 理貨日報表Daily Tally Report 理貨開工日期Tally Commenced on 水,油倉Tank 油倉蓋Tank Lid 防水帆布Tarpauling 三通管Tee Pipe 關(guān)稅,關(guān)稅率,收費Tariff 圖文傳真Tele Fax 電匯Telegraphic Transfer 電傳Telex 五月上旬lst Ten-days of May 投標Tender 易傾船Tender Vessel 匯票期限Tenor 期限Term 條件,條款Terms (食品)質(zhì)地,紋理Texture 肉質(zhì)鮮嫩Fresh&Tender in Texture 肉質(zhì)正常Texture Normal 三管輪Third Engineer 三付Third Mate 三付Third Officer 三層甲板船Three Deck Vessel 三島式船Three Islander 聯(lián)運提單Through Bill of Lading 裝船時間Time of Shipment 鐵皮罐,聽Tin 中尖Tipping Center 盥洗室Toilet 噸位Tonnage 量噸容積Tonnage Capacity 噸位證書Tonnage Certificate 每厘米排汪量噸數(shù)Tons per Cm.Immersion 每英寸排水量噸數(shù)Tons per Inch 頂柜Top Tank 公差,溢短裝限度Tolerance 高級Top-class 使M碰到N Touch M to N 請與我們聯(lián)系Pls Get in Touch with Us 漏水痕跡Traces of Water Leakage 貿(mào)易額Trade Volume 同業(yè)折扣Trade Discount 商標Trade Mark 貿(mào)易行Trading Company 試航Trail 交易Transaction 可轉(zhuǎn)讓的Transferable 信匯Mail Transfer 變形的Transfigured(Misshaped,Deformed) 可轉(zhuǎn)運Transshipment Permitted 運輸Transportation 橫向Transverse 橫倉壁Transverse Bulkhead 橫穩(wěn)心Transverse Metacenter 旅行支票Traveller Check(Cheque) 交通費Travelling Charges(Expense) 國庫券Treasury Bond 格子Trellis 每格一顆An Apple per Trellis 試驗Trial 縱傾Trim 船首縱傾Trim by Stem 船尾縱傾 Trim by Stern 平倉口Trimming Hatchway 縱傾力矩Trimming Moment 三層底Tipple Bottom 熱帶裝載線Tropical Load Line 航次Trip No. 一式三份(1正3付)Triplicate 波谷Trough 隧道Tunnel 隧道柜Tunnel Tank 甲板倉Tween Deck 雙舵Twin Rudders 雙推進器Twin Screws 營業(yè)額Turnover 二件套Two Piece Set (產(chǎn)品)定型Type Approval 空距Ullage 空距孔Ullage Port 不能接受的,不合格的Unacceptable 不保兌信用證Unconfirmed Letter of Credit 在…項下,在…之下Under 受驗Under Test 經(jīng)受Undergo 同意Undertake 在航Underway 過渡的,不適當?shù)腢ndue 未發(fā)現(xiàn)偏移No Undue Deflections Were Noted 不應有的延遲Undue Delay 不宜于Unfit for … 單位重量Unit Weight 不知道,不詳Unknown 內(nèi)容不詳Contents Unknown 卸貨Unloading 除非買賣雙方另有協(xié)議Unless Otherwise Agreed 開(拆)箱,拆包Unpack 不允許Unpermit(Unpermittable) 不定期抽驗Unperiodic Random Checking 上甲板Upper Deck 無保護層的Unprotected 反引號,正文結(jié)束Unquote 不合格Unsatisfactory 拆箱檢驗Unstuffing Survey 不適當?shù)腢nsuitable 市區(qū)Urban District 緊急的,急電Urgent 遠期匯票Usance(time,period)bill 有效期Use-by Date 舊麻袋Used Gunny Bag 用戶User 使用Utilise 最大(限度)的Utmost 有效的Valid 在…有效期內(nèi)Within Validity of … 價值value 按發(fā)票金額…% For…%Invoice value 閥門Valve 閥箱Valve box 速度Velocity 通風Ventilation 通風筒Ventilator 船,容器Vessel 名片Visiting Card 外觀檢視Visual Ispection 驗視Visually Inspected 排水容積Volume of Displacement 憑單,收據(jù),傳單Voucher 棧單Warehouse Receipt 指示標志W(wǎng)arning Mark 戰(zhàn)爭險War Risk 排水孔Wash Port 水壓載Water Ballast 供水船Water Boat 廁所Water Closet?W.C. 水頭Water Head 水線Water Line 水線面Water Plane 水線面面積系數(shù)Water Plane Area Coefficient 水壓Water Pressure 防水Water Proof 水密Watertight 水密倉壁Watertight Bulkhead 波浪Wave 波峰Wave Grest 波高Wave Hight 波谷Wave Hollow 波長Wave Length 露天甲板Weather Deck 風雨密狀況良好Weatherproofing Efficient 晴天工作日Weather-working Day 楔Wedge 稱重,秤重Weigh 衡器過重Weigh over Scale 軌道衡,地磅Weigh-bridge 起錨Weighing Ancher 井Well 發(fā)票重量Invoiced Weight 短重Shortage in Weight 短重Short of Weight 實際到貨總重量Total Landed Weight 水尺計重Weight by Draft 抽(查)衡(重)Weight by Partial Checking 裝載重量Weight Loaded 重量碼單(明細表)Weight Memo 重量鑒定Weight Survey 適銷對路Well-liked 浸水面Wetted Surface 如果有Where Existing 可能的話Where Feasible 有…時Where Provided 批發(fā)Wholesale 寬的Wide 得到廣泛重視Earn Widespread Respect 絞車,絞升Winch 帆布通風筒Wind Sail 起錨機Windlass 翼倉Wing Tank 冬季裝載線Winter Toad Line 冬季北大西洋裝載線Winter North Atlantic Load Line 鋼索Wire Rope 無線電報務員Wireless Operator 水漬險With Particular Average 木檔Wooden Batten 方木W(wǎng)ooden Block 板條箱Wooden Crate 暢銷中外World-wide Sale 用…包Wrapped With… 錯運Wrong Shipment 常駐Year-round resident
--------------------------------------------------------------------------------
-- 作者: 縱橫 -- 發(fā)布時間: 2005/01/10 04:48pm
頂一下,狗狗,哈哈
--------------------------------------------------------------------------------
-- 作者: 綠箭狗 -- 發(fā)布時間: 2005/01/10 04:54pm
人力資源管理常用短語英漢對照表 A Action learning:行動學習 Alternation ranking method:交替排序法 Annual bonus:年終分紅 Application forms:工作申請表
Appraisal interview:評價面試 Aptitudes:資質(zhì) Arbitration:仲裁 Attendance incentive plan:參與式激勵計劃 Authority:職權(quán)
B Behavior modeling:行為模擬 Behaviorally anchored rating scale (bars):行為錨定等級評價法 Benchmark job:基準職位 Benefits:福利 Bias:個人偏見 Boycott:聯(lián)合抵制 Bumping/layoff procedures:工作替換/臨時解雇程序 Burnout:耗竭 C Candidate-order error:候選人次序錯誤 Capital accumulation program:資本積累方案 Career anchors:職業(yè)錨 Career cycle:職業(yè)周期 Career planning and development:職業(yè)規(guī)劃與職業(yè)發(fā)展 Case study method:案例研究方法 Central tendency:居中趨勢 Citations:傳訊 Civil Rights Act:民權(quán)法 Classes:類 Classification (or grading) method:歸類(或分級)法 Collective bargaining:集體談判 Comparable worth:可比價值 Compensable factor:報酬因素 Computerized forecast:計算機化預測 Content validity:內(nèi)容效度 Criterion validity:效標效度 Critical incident method:關(guān)鍵事件法
D
Davis-Bacon Act (DBA):戴維斯―佩根法案
Day-to-day-collective bargaining:日常集體談判
Decline stage:下降階段 Deferred profit-sharing plan:延期利潤分享計劃 Defined benefit:固定福利 Defined contribution:固定繳款 Department of Labor job analysis:勞工部工作分析法 Discipline:紀律 Dismissal:解雇;開除 Downsizing:精簡
E
Early retirement window:提前退休窗口 Economic strike:經(jīng)濟罷工 Edgar Schein:艾德加·施恩 Employee compensation:職員報酬 Employee orientation:雇員上崗引導 Employee Retirement Income Security Act (ERISA) :雇員退休收入保障法案 Employee services benefits:雇員服務福利 Employee stock ownership plan (ESOP) :雇員持股計劃 Equal Pay Act:公平工資法 Establishment stage:確立階段 Exit interviews:離職面談 Expectancy chart:期望圖表 Experimentation:實驗 Exploration stage:探索階段
F
Fact-finder:調(diào)查 Fair day's work:公平日工作 Fair Labor Standards Act:公平勞動標準法案 Flexible benefits programs:彈性福利計劃 Flex place:彈性工作地點 Flextime:彈性工作時間 Forced distribution method:強制分布法 Four-day workweek:每周4天工作制 Frederick Taylor:弗雷德里克·泰羅 Functional control:職能控制 Functional job analysis:功能性工作分析法
G General economic conditions:一般經(jīng)濟狀況
Golden offerings:高齡給付 Good faith bargaining:真誠的談判 Grade de***ion:等級說明書 Grades:等級 Graphic rating scale:圖尺度評價法 Grid training:方格訓練 Grievance:抱怨 Grievance procedure:抱怨程序 Group life insurance:團體人壽保險 Group pension plan:團體退休金計劃 Growth stage:成長階段 Guarantee corporation:擔保公司 Guaranteed fair treatment:有保證的公平對待 Guaranteed piecework plan:有保障的計件工資制 Gain sharing:收益分享
H Halo effect:暈輪效應 Health maintenance organization (HMO) :健康維持組織
I
Illegal bargaining:非法談判項目 Impasse:僵持 Implied authority:隱含職權(quán) Incentive plan:激勵計劃 Individual retirement account (IRA) :個人退休賬戶 In-house development center:企業(yè)內(nèi)部開發(fā)中心 Insubordination:不服從 Insurance benefits:保險福利 Interviews:談話;面談
J
Job analysis:工作分析 Job de***ion:工作描述 Job evaluation:職位評價 Job instruction training (JIT) :工作指導培訓 Job posting:工作公告 Job rotation:工作輪換 Job sharing:工作分組 Job specifications:工作說明書 John Holland:約翰·霍蘭德 Junior board:初級董事會
L Layoff:臨時解雇 Leader attach training:領(lǐng)導者匹配訓練 Lifetime employment without guarantees:無保證終身解雇 Line manager:直線管理者 Local market conditions:地方勞動力市場 Lockout:閉廠
M Maintenance stage:維持階段 Management assessment center:管理評價中心 Management by objectives (MBO) :目標管理法 Management game:管理競賽 Management grid:管理方格訓練 Management process:管理過程 Mandatory bargaining:強制談判項目 Mediation:調(diào)解 Merit pay:績效工資 Merit raise:績效加薪 Mid career crisis sub stage:中期職業(yè)危機階段
N Nondirective interview:非定向面試
O
Occupational market conditions:職業(yè)市場狀況 Occupational orientation:職業(yè)性向 Occupational Safety and Health Act:職業(yè)安全與健康法案 Occupational Safety and Health Administration (OSHA) :職業(yè)安全與健康管理局 Occupational skills:職業(yè)技能 On-the-job training (OJT) :在職培訓 Open-door:敞開門戶 Opinion survey:意見調(diào)查 Organization development(OD) :組織發(fā)展 Outplacement counseling:向外安置顧問
P Paired comparison method:配對比較法 Panel interview:小組面試 Participant diary/logs:現(xiàn)場工人日記/日志 Pay grade:工資等級 Pension benefits:退休金福利 Pension plans:退休金計劃 People-first values:"以人為本"的價值觀 Performance analysis:工作績效分析 Performance Appraisal interview:工作績效評價面談 Personnel (or human resource) management:人事(或人力資源)管理 Personnel replacement charts:人事調(diào)配圖 Piecework:計件 Plant Closing law:工廠關(guān)閉法 Point method/ Policies:政策 Position Analysis Questionnaire (PAQ) :職位分析問卷 Position replacement cards:職位調(diào)配卡 Pregnancy discrimination act:懷孕歧視法案 Profit-sharing plan利潤分享計劃 Programmed learning:程序化教學
Q Qualifications inventories:資格數(shù)據(jù)庫 Quality circle:質(zhì)量圈
R
Ranking method:排序法 Rate ranges:工資率系列 Ratio analysis:比率分析 Reality shock:現(xiàn)實沖擊 Reliability:信度 Retirement:退休 Retirement benefi,ts:退休福利 Retirement counseling:退休前咨詢 Rings of defense:保護圈 Role playing:角色扮演
S Skip-level interview:越級談話 Social security:社會保障 Speak up! :講出來! Special awards:特殊獎勵 Special management development techniques:特殊的管理開發(fā)技術(shù) Stabilization sub stage:穩(wěn)定階段 Staff (service) function:職能(服務)功能 Standard hour plan:標準工時工資 Stock option:股票期權(quán) Straight piecework:直接計件制 Strategic plan:戰(zhàn)略規(guī)劃 Stress interview:壓力面試 Strictness/leniency:偏緊/偏松 Strikes:罷工 Structured interview:結(jié)構(gòu)化面試 Succession planning:接班計劃 Supplement pay benefits:補充報酬福利 Supplemental unemployment benefits:補充失業(yè)福利 Salary surveys:薪資調(diào)查 Savings plan:儲蓄計劃 Scallion plan:斯坎倫計劃 Scatter plot:散點分析 Scientific management:科學管理
Self directed teams:自我指導工作小組 Self-actualization:自我實現(xiàn) Sensitivity training:敏感性訓練 Serialized interview:系列化面試 Severance pay:離職金 Sick leave:病假 Situational interview:情境面試 Survey feedback:調(diào)查反饋 Sympathy strike:同情罷工 System Ⅳ組織體系Ⅳ System I:組織體系Ⅰ
T Task analysis:任務分析 Team building:團隊建設(shè) Team or group:班組 Termination:解雇;終止 Termination at will:隨意終止 Theory X:X理論 Theory Y:Y理論 Third-party involvement:第三方介入 Training:培訓 Transactional analysis (TA) :人際關(guān)系心理分析 Trend analysis:趨勢分析 Trial sub stage:嘗試階段
U Unsafe conditions:不安全環(huán)境 Unclear performance standards:績效評價標準不清 Unemployment insurance:失業(yè)保險 Unfair labor practice strike:不正當勞工活動罷工 Unsafe acts:不安全行為
V Validity:效度 Value-based hiring:以價值觀為基礎(chǔ)的雇傭 Vroom-Yetton leadership trainman:維羅姆-耶頓領(lǐng)導能力訓練 Variable compensation:可變報酬 Vestibule or simulated training:新雇員培訓或模擬 Vesting:特別保護權(quán) Voluntary bargaining:自愿談判項目 Voluntary pay cut:自愿減少工資方案 Voluntary time off:自愿減少時間
W Wage carve:工資曲線 Work samples:工作樣本 Work sampling technique:工作樣本技術(shù) Work sharing:臨時性工作分擔 Worker involvement:雇員參與計劃 Worker's benefits:雇員福利
--------------------------------------------------------------------------------
-- 作者: 綠箭狗 -- 發(fā)布時間: 2005/01/10 04:57pm
經(jīng)濟金融術(shù)語漢英對照表
A 安全網(wǎng) safety net 按可比口徑 on comparable basis 按輕重緩急 to prioritize 暗補 implicit subsidy 暗虧 hidden loss
B 頒發(fā)營業(yè)執(zhí)照 to license;to grant a licence to 辦理存款業(yè)務 to take deposits 保護農(nóng)民的生產(chǎn)積極性 to protect farmers'incentive to produce 備付金(超額準備金) excess reserves 本外幣并賬 consolidation of domestic and foreign currencyaccounts 本外幣對沖操作 sterilization operation 本位利益 localized interest;departmentalism 奔小康 to strive to prosper;to strive to become well-to-do 避稅(請見“逃稅”) tax avoidance 幣種搭配不當 currency mismatch 幣種構(gòu)成 currency composition 變相社會集資 disguised irregular(or illegal) fund raising 表外科目(業(yè)務) off-balance-sheet items(operation) 薄弱環(huán)節(jié) weaknesses;loopholes 不變成本 fixed cost 不變價 at constant price;in real terms 不動產(chǎn) real estate 不良貸款(資產(chǎn)) problem loans;non-performing loans(assets) C 財務公司 finance companies 財政赤字 fiscal deficit 財政擠銀行 fiscal pressure on the central bank(over monetary policy) 財政政策與貨幣政策的配合 coordination of fiscal and monetary policies 采取循序漸進的方法 in a phased and sequenced manner 操作彈性 operational flexibility 操縱匯率 to manipulate exchange rate 產(chǎn)品構(gòu)成 product composition;product mix 產(chǎn)品積壓 stock pile;excessive inventory 產(chǎn)銷率 current period inventory;(即期庫存,不含前期庫存)sales/output ratio 產(chǎn)銷銜接 marketability 產(chǎn)業(yè)政策 industrial policy 長期國債 treasury bonds 敞口頭寸 open position 炒股 to speculate in the stock market 承購包銷 underwrite(securities) 成套機電產(chǎn)品 complete sets of equipment;complete plant(s) 城市信用社 urban credit cooperatives(UCCs) 城市合作銀行 urban cooperative banks;municipal united banks 城市商業(yè)銀行 municipal commercial banks 城鄉(xiāng)居民收入增長超過物價漲幅 real growth in household income 持續(xù)升溫 persistent overheating 重復布點 duplicate projects 重置成本 replacement cost 重組計劃 restructuring plan 籌資渠道 funding sources;financing channels 初見成效 initial success 出口統(tǒng)一管理、歸口經(jīng)營 canalization of exports 出口退稅 export tax rebate 儲蓄存款 household deposits(不完全等同于西方的savingsdeposits,前者包括活期存款,后者不包括。) 儲蓄分流 diversion of household deposits 儲源萎縮 decline in the availability of household savings 傳導機制 transmission mechanism 從價稅 ad valorem tax 從緊控制 tight control 存貸款比例 loan/deposit ratio 存款保險體系 deposit insurance system 存款貨幣銀行 deposit money banks 存款準備金 required reserves
D 打白條 issue IOU 大額存單 certificate of deposit(CD) 大額提現(xiàn) withdraw deposits in large amounts 大面積滑坡 wide-spread decline 大一統(tǒng)的銀行體制 (all-in-one)mono-bank system 呆賬(請見“壞賬”) bad loans 呆賬準備金 loan loss reserves(provisions) 呆滯貸款 idle loans 貸款沉淀 non-performing loans 貸款分類 loan classification 貸款限額管理 credit control;to impose credit ceiling 貸款約束機制 credit disciplinary(constraint)mechanism 代理國庫 to act as fiscal agent 代理金融機構(gòu)貸款 make loans on behalf of other institutions 戴帽貸款 ear-marked loans 倒逼機制 reversed transmission of the pressure for easing monetary condition 道德風險 moral hazard 地區(qū)差別 regional disparity 第一產(chǎn)業(yè) the primary industry 第二產(chǎn)業(yè) the secondary industry 第三產(chǎn)業(yè) the service industry;the tertiary industry 遞延資產(chǎn) deferrable assets 訂貨不足 insufficient orders 定期存款 time deposits 定向募集 raising funds from targeted sources 東道國(請見“母國”) host country 獨立核算 independent accounting 短期國債 treasury bills 對沖操作 sterilization operation;hedging 對非金融部門債權(quán) claims on non-financial sector 多種所有制形式 diversified ownership
E 惡性通貨膨脹 hyperinflation 二級市場 secondary market
F 發(fā)行貨幣 to issue currency 發(fā)行總股本 total stock issue 法定準備金 required reserves;reserve requirement 法人股 institutional shares 法人股東 institutional shareholders 法治 rule of law 房地產(chǎn)投資 real estate investment 放松銀根 to ease monetary policy 非現(xiàn)場稽核 off-site surveillance(or monitoring) 非銀行金融機構(gòu) non-bank financial institutions 非贏利性機構(gòu) non-profit organizations 分稅制 assignment of central and local taxes;tax assignment system 分業(yè)經(jīng)營 segregation of financial business(services);division of business scope based on the type of financial institutions 風險暴露(風險敞口) risk exposure 風險管理 risk management 風險意識 risk awareness 風險資本比例 risk-weighted capital ratios 風險資本標準 risk-based capital standard 服務事業(yè)收入 public service charges;user's charges 扶貧 poverty alleviation 負增長 negative growth 復式預算制 double-entry budgeting;capital and current budgetary account
G G 改革試點 reform experimentation 杠桿率 leverage ratio 杠桿收購 leveraged buyout 高息集資 to raise funds by offering high interest 個人股 non-institutional shares 根本扭轉(zhuǎn) fundamental turnaround(or reversal) 公開市場操作 open market operations 公款私存 deposit public funds in personal accounts 公用事業(yè) public utilities 公有經(jīng)濟 the state-owned sector;the public sector 公有制 public ownership 工業(yè)成本利潤率 profit-to-cost ratio 工業(yè)增加值 industrial value added 供大于求 supply exceeding demand;excessive supply 鼓勵措施 incentives 股份合作企業(yè) joint-equity cooperative enterprises 股份制企業(yè) joint-equity enterprises 股份制銀行 joint-equity banks 固定資產(chǎn)貸款 fixed asset loans 關(guān)稅減免 tariff reduction and exemption 關(guān)稅減讓 tariff concessions 關(guān)稅優(yōu)惠 tariff incentives;preferential tariff treatment 規(guī)范行為 to regularize(or standardize)…behavior 規(guī)模效益 economies of scale 國計民生 national interest and people's livelihood 國家對個人其他支出 other government outlays to individuals 國家風險 country risk 國際分工 international division of labor 國際收支 balance of payments 國有獨資商業(yè)銀行 wholly state-owned commercial banks 國有經(jīng)濟(部門) the state-owned(or public)sector 國有企業(yè) state-owned enterprises(SOEs) 國有制 state-ownership 國有資產(chǎn)流失 erosion of state assets 國債回購 government securities repurchase 國債一級自營商 primary underwriters of government securities 過度競爭 excessive competition 過度膨脹 excessive expansion 過熱跡象 signs of overheating H 合理預期 rational expectation 核心資本 core capital 合資企業(yè) joint-venture enterprises 紅利 dividend 宏觀經(jīng)濟運營良好 sound macroeconomic performance 宏觀經(jīng)濟基本狀況 macroeconomic fundamentals 宏觀調(diào)控 macroeconomic management(or adjustment) 宏觀調(diào)控目標 macroeconomic objectives(or targets) 壞賬 bad debt 還本付息 debt service 換匯成本 unit export cost;local currency cost of export earnings 匯兌在途 funds in float 匯兌支出 advance payment of remittance by the beneficiary's bank 匯率并軌 unification of exchange rates 活期存款 demand deposits 匯率失調(diào) exchange rate misalignment 混合所有制 diversified(mixed)ownership 貨幣政策態(tài)勢 monetary policy stance 貨款拖欠 overdue obligations to suppliers J 基本建設(shè)投資 investment in infrastructure 基本經(jīng)濟要素 economic fundamentals 基本適度 broadly appropriate 基準利率 benchmark interest rate 機關(guān)團體存款 deposits of non-profit institutions 機會成本 opportunity cost 激勵機制 incentive mechanism 積壓嚴重 heavy stockpile;excessive inventory 擠提存款 run on banks 擠占挪用 unwarranted diversion of(financial)resources(from designated uses) 技改投資 investment in technological upgrading 技術(shù)密集型產(chǎn)品 technology-intensive product 計劃單列市 municipalities with independent planning status 計劃經(jīng)濟 planned economy 集體經(jīng)濟 the collective sector 加大結(jié)構(gòu)調(diào)整力度 to intensify structural adjustment 加工貿(mào)易 processing trade 加快態(tài)勢 accelerating trend 加強稅收征管稽查 to enhance tax administration 加權(quán)價 weighted average price 價格放開 price liberalization 價格形成機制 pricing mechanism 減虧 to reduce losses 簡化手續(xù) to cut red tape;to simplify(streamline)procedures 交投活躍 brisk trading 繳存準備金 to deposit required reserves 結(jié)構(gòu)扭曲 structural distortion 結(jié)構(gòu)失調(diào) structural imbalance 結(jié)構(gòu)性矛盾突出 acute structural imbalance 結(jié)構(gòu)優(yōu)化 structural improvement(optimization) 結(jié)匯、售匯 sale and purchase of foreign exchange 金融脆弱 financial fragility 金融動蕩 financial turbulence 金融風波 financial disturbance 金融恐慌 financial panic 金融危機 financial crisis 金融壓抑 financial repression 金融衍生物 financial derivatives 金融詐騙 financial fraud 緊縮銀根 to tighten monetary policy 緊縮政策 austerity policies;tight financial policies 經(jīng)常賬戶可兌換 current account convertibility 經(jīng)濟特區(qū) special economic zones(SEZs) 經(jīng)濟體制改革 economic reform 經(jīng)濟增長方式的轉(zhuǎn)變 change in the main source of economic growth(from investment expansion to efficiency gains) 經(jīng)濟增長減速 economic slowdown;moderation in economic growth 經(jīng)濟制裁 economic sanction 經(jīng)營自主權(quán) autonomy in management 景氣回升 recovery in business activity 境外投資 overseas investment 競爭加劇 intensifying competition 局部性金融風波 localized(isolated)financial disturbance K 開辦人民幣業(yè)務 to engage in RMB business 可維持(可持續(xù))經(jīng)濟增長 sustainable economic growth 可變成本 variable cost 可自由兌換貨幣 freely convertible currency 控制現(xiàn)金投放 control currency issuance 扣除物價因素 in real terms;on inflation-adjusted basis 庫存產(chǎn)品 inventory 跨國銀行業(yè)務 cross-border banking 跨年度采購 cross-year procurement 會計準則 accounting standard
L 來料加工 processing of imported materials for export 離岸銀行業(yè)務 off-shore banking(business) 理順外貿(mào)體制 to rationalize foreign trade regime 利率杠桿的調(diào)節(jié)作用 the role of interest rates in resource allocation 利潤驅(qū)動 profit-driven 利息回收率 interest collection ratio 聯(lián)行清算 inter-bank settlement 連鎖企業(yè) franchise(businesses);chain businesses 良性循環(huán) virtuous cycle 兩極分化 growing income disparity;polarization in income distribution 零售物價指數(shù) retail price index(RPI) 流動性比例 liquidity ratio 流動資產(chǎn)周轉(zhuǎn)率/流通速度 velocity of liquid assets 流動資金貸款 working capital loans 流通體制 distribution system 流通網(wǎng)絡 distribution network 留購(租賃期滿時承租人可購買租賃物) hire purchase 壟斷行業(yè) monopolized industry(sector) 亂集資 irregular(illegal)fund raising 亂收費 irregular(illegal)charges 亂攤派 unjustified(arbitrary)levies M 買方市場 buyer's market 賣方市場 seller's market 賣出回購證券 matched sale of repo 貿(mào)易差額 trade balance 民間信用 non-institutionalized credit 免二減三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years 明補 explicit subsidy 明虧 explicit loss 名牌產(chǎn)品 brand products 母國(請見“東道國”) home country
N 內(nèi)部控制 internal control 內(nèi)部審計 internal audit 內(nèi)地與香港 the mainland and Hong Kong 內(nèi)債 domestic debt 扭虧為盈 to turn a loss-making enterprise into a profitable one 扭曲金融分配 distorted allocation of financial resources 農(nóng)副產(chǎn)品采購支出 outlays for agricultural procurement 農(nóng)村信用社 rural credit cooperatives(RCCs)
P 泡沫效應 bubble effect 泡沫經(jīng)濟 bubble economy 培育新的經(jīng)濟增長點 to tap new sources of economic growth 片面追求發(fā)展速度 excessive pursuit of growth 平衡發(fā)展 balanced development 瓶頸制約 bottleneck(constraints) 平穩(wěn)回升 steady recovery 鋪底流動資金 initial(start-up)working capital 普遍回升 broad-based recovery 配套改革 concomitant(supporting)reforms 配套人民幣資金 local currency funding of… Q 企業(yè)辦社會 enterprises burdened with social responsibilities 企業(yè)集團戰(zhàn)略 corporate group strategy 企業(yè)兼并重組 company merger and restructuring 企業(yè)領(lǐng)導班子 enterprise management 企業(yè)所得稅 enterprise(corporate)income tax 企業(yè)效益 corporate profitability 企業(yè)資金違規(guī)流入股市 irregular flow of enterprise funds into the stock market 欠稅 tax arrears 欠息 overdue interest 強化稅收征管 to strengthen tax administration 強制措施 enforcement action 翹尾因素 carryover effect 切一刀 partial application 清理收回貸款 clean up and recover loans (破產(chǎn))清算 liquidation 傾斜政策 preferential policy 區(qū)別對待 differential treatment 趨勢加強 intensifying trend 全球化 globalization 權(quán)益回報率 returns on equity(ROE) 缺乏后勁 unsustainable momentum
R 繞規(guī)模貸款 to circumvent credit ceiling 人均國內(nèi)生產(chǎn)總值 per capita GDP 人均收入 per capita income 人民幣升值壓力 upward pressure on the Renminbi(exchange rate) 認繳資本 subscribed capital 軟貸款 soft loans 軟預算約束 soft budget constraint 軟著陸 soft landing S 三角債 chain debts;inter-enterprise arrears 善政廉政 good governance 商業(yè)貸款 commercial loans 上市公司 (publicly)listed corporations 設(shè)備利用 capacity utilization 社會保障 social safety net;social security(insurance) 深層次矛盾 deep-rooted structural imbalance 審批金融機構(gòu) to license financial institutions 審慎監(jiān)管 prudential supervision 生產(chǎn)能力閑置 unutilized capacity 生息資產(chǎn) interest-bearing assets 實際利用外資 disbursement of foreign capital;actual inflow of foreign investment 實際有效匯率 real effective exchange rate 實時 real time 實收資本 paid-in capital 實現(xiàn)利潤 realized profit 市場分割 market segmentation 市場經(jīng)濟 market economy 市場占有率(市場份額) market share 市場準入 market access(指商品和勞務的進入);market entry(指機構(gòu)的審批) 市價總值 market capitalization 適度從緊 appropriately tight 適時調(diào)節(jié) timely adjustment 收回對金融機構(gòu)貸款 to recall central bank loans (to financial institutions) 稅后還貸 amortization(repayment of loans)after tax 稅收流失 tax erosion 稅源不足 weak tax base 私營經(jīng)濟(私人經(jīng)濟) the private sector 私有制 private ownership 所有者權(quán)益 owner's equity
T 逃稅(請見“避稅”) tax evasion 套匯 (1)指合法:currency swap;arbitrage(2)指非法:illegal purchase of foreign exchange 剔除季節(jié)性因素 seasonally adjusted 調(diào)節(jié)流動性 to influence liquidity level 貼現(xiàn)窗口 discount window 同比 on year-on-year basis;over the same period of the previous year 同業(yè)拆借(放) inter-bank borrowing(lending) 同業(yè)拆借市場利率(中國) CHIBOR(China inter-bank offered rate) 同業(yè)融通票據(jù) inter-bank financing bills 同業(yè)往來 inter-bank transactions 透支 overdraft 退稅 tax refund(rebate) 頭寸 position 吞吐基礎(chǔ)貨幣 adjustment of monetary base 脫媒現(xiàn)象 disintermediation W 外部審計 external audit 外國直接投資 foreign direct investment (FDI) 外匯儲備 foreign exchange reserves 外匯調(diào)劑 foreign exchange swap 外匯占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings 外向型經(jīng)濟 export-oriented economy 外債 external debt 外資企業(yè) foreign-funded enterprises 完善現(xiàn)代企業(yè)制度 to improve the modern enterprise system 完稅憑證 tax payment documentation 違法經(jīng)營 illegal business 委托存款 entrusted deposits 穩(wěn)步增長 steady growth 穩(wěn)健的銀行系統(tǒng) a sound banking system 穩(wěn)中求進 to make progress while ensuring stability 無紙交易 book-entry(or paperless/***less)transaction 物價監(jiān)測 price monitoring
X 吸納流動性 to absorb liquidity 稀缺經(jīng)濟 scarcity economy 洗錢 money laundering 系統(tǒng)內(nèi)調(diào)度 fund allocation within a bank 系統(tǒng)性金融危機 systemic financial crisis 下崗工人 laid-off employees 下游企業(yè) down-stream enterprises 現(xiàn)場稽核 on-site examination 現(xiàn)金滯留(居民手中) cash held outside the banking system 鄉(xiāng)鎮(zhèn)企業(yè) township and village enterprises(TVEs) 消費物價指數(shù) consumer price index(CPI) 消費稅 excise(consumption)tax 消滅財政赤字 to balance the budget;to eliminate fiscal deficit 銷貨款回籠 reflow of corporate sales income to the banking system 銷售平淡 lackluster sales 協(xié)議外資金額 committed amount of foreign investment 新經(jīng)濟增長點 new sources of economic growth 新開工項目 new projects;newly started projects 新增貸款 incremental credit; loan increment; credit growth; credit expansion 新增就業(yè)位置 new jobs;new job opportunities 信貸規(guī)?己 review the compliance with credit ceilings 信號失真 distorted signals 信托投資公司 trust and investment companies 信息不對稱 information asymmetry 信息反饋 feedback(information) 信息共享系統(tǒng) information sharing system 信息披露 information disclosure 信用擴張 credir expansion 信用評級 credit rating 姓“資”還是姓“社” pertaining to socialism or capitalism;socialist orcaptialist 行政措施 administrative measures 需求膨脹 demand expansion; excessive demand 虛偽存款 window-dressing deposits 削減冗員 to shed excess labor force 尋租 rent seeking 迅速反彈 quick rebound Y 養(yǎng)老基金 pension fund 一刀切 universal application;non-discretionary implementation 一級市場 primary market 應收未收利息 overdue interest 銀行網(wǎng)點 banking outlets 贏利能力 profitability 營業(yè)稅 business tax 硬貸款(商業(yè)貸款) commercial loans 用地審批 to grant land use right 有管理的浮動匯率 managed floating exchange rate 證券投資 portfolio investment 游資(熱錢) hot money 有市場的產(chǎn)品 marketable products 有效供給 effective supply 誘發(fā)新一輪經(jīng)濟擴張 trigger a new round of economic expansion 逾期貸款 overdue loans;past-due loans 與國際慣例接軌 to become compatible with internationally accepted 與國際市場接軌 to integrate with the world market 預算外支出(收入) off-budget (extra-budgetary) expenditure(revenue) 預調(diào) pre-emptive adjustment 月環(huán)比 on a month-on-month basis; on a monthly basis
Z 再貸款 central bank lending 在國際金融機構(gòu)儲備頭寸 reserve position in international financial institutions 在人行存款 deposits at (with) the central bank 在途資金 fund in float 增加農(nóng)業(yè)投入 to increase investment in agriculture 增勢減緩 deceleration of growth;moderation of growthmomentum 增收節(jié)支措施 revenue-enhancing and expenditure control measures 增長平穩(wěn) steady growth 增值稅 value-added tax(VAT) 漲幅偏高 higher-than-desirable growth rate;excessive growth 賬外賬 concealed accounts 折舊 depreciation 整頓 retrenchment;consolidation 政策工具 policy instrument 政策性業(yè)務 policy-related operations 政策性銀行 policy banks 政策組合 policy mix 政府干預 government intervention 證券交易清算 settlement of securities transactions 證券業(yè)務占款 funding of securities purchase 支付困難 payment difficulty 支付能力 payment capacity 直接調(diào)控方式向 to increase the reliance on indirect policy instruments 間接調(diào)控方式轉(zhuǎn)變職能轉(zhuǎn)換 transformation of functions 職業(yè)道德 professional ethics 指令性措施 mandatory measures 指令性計劃 mandatory plan;administered plan 制定和實施貨幣政策 to conduct monetary policy;to formulate and implement monetary policy 滯后影響 lagged effect 中介機構(gòu) intermediaries 中央與地方財政 delineation of fiscal responsibilities 分灶吃飯重點建設(shè) key construction projects;key investment project 周期谷底 bottom(trough)of business cycle 周轉(zhuǎn)速度 velocity 主辦銀行 main bank 主權(quán)風險 sovereign risk 注冊資本 registered capital 逐步到位 to phase in;phased implementation 逐步取消 to phase out 抓大放小 to seize the big and free the small(to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition) 專款專用 use of funds as ear-marked 轉(zhuǎn)貸 on-lending 轉(zhuǎn)軌經(jīng)濟 transition economy 轉(zhuǎn)機 turnaround 轉(zhuǎn)折關(guān)頭 turning point 準財政赤字 quasi-fiscal deficit 準貨幣 quasi-money 資本不足 under-capitalized 資本充足率 capital adequacy ratio 資本利潤率 return on capital 資本賬戶可兌換 capital account convertibility 資不抵債 insolvent;insolvency 資產(chǎn)負債表 balance sheet 資產(chǎn)負債率 liability/asset ratio;ratio of liabilities to assets 資產(chǎn)集中 asset concentration 資產(chǎn)貢獻率 asset contribution factor 資產(chǎn)利潤率 return on assets (ROA) 資產(chǎn)質(zhì)量 asset quality 資產(chǎn)組合 asset portfolio 資金成本 cost of funding;cost of capital;financing cost 資金到位 fully funded (project) 資金寬裕 to have sufficient funds 資金利用率 fund utilization rate 資金缺口 financing gap 資金體外循環(huán) financial disintermediation 資金占壓 funds tied up 自籌投資項目 self-financed projects 自有資金 equity fund 綜合國力 overall national strength(often measured by GDP) 綜合效益指標 overall efficiency indicator 綜合治理 comprehensive adjustment(retrenchment);over-haul 總成交額 total contract value 總交易量 total amount of transactions 總成本 total cost 最后貸款人 lender of last resort
※ 來源:考研論壇 bbs.kaoyan.com
(聲明:本站所使用圖片及文章如無注明本站原創(chuàng)均為網(wǎng)上轉(zhuǎn)載而來,本站刊載內(nèi)容以共享和研究為目的,如對刊載內(nèi)容有異議,請聯(lián)系本站站長。本站文章標有原創(chuàng)文章字樣或者署名本站律師姓名者,轉(zhuǎn)載時請務必注明出處和作者,否則將追究其法律責任。) |