商务词典Word格式.docx

1、免除absorbed costs归入成本;已分摊成本absorbed declination以分摊跌价差额absorbed expenses以分摊费用absorption account费用分摊帐户abstaining弃权abstentionabstract title产权说明academic intelligence学术方面的才智academic interests学术界academic smarts学术方面的才能accelerated learning速成学习accept承兑acceptance commission承兑手续费acceptance credit承兑信用acceptance

2、draft承兑汇票acceptance financing承兑融资acceptance sampling验收抽样access使用;享用权;进入access fee使用费accession to the WTO加入世界贸易组织accessories装饰品;首饰;衣饰accessory apartment附属房（个人独立住宅中供出租的多余房屋）accident frequency rate意外伤亡事故频率（按每百万工作小时计）accident report book事故记事本accommodation适应性调节;（应急的）短期贷款accommodation address临时通信地址account

3、帐户;客户,生意往来关系accountability会计责任accountable负会计责任的accountancy会计工作（专业）accounting会计学account control会计控制account of payments支出帐户account of receipts收入帐户accommodation bill融资票据accounts账目accounts manager会计部经理accounts payable应付账款accounts receivable应收账款accounts in debit借项账户account convention会计惯例account current往来

4、账户account dealing记账交易account of payableaccount purchase赊购account receivableaccountantship会计道德accrual增加额accrued assets应计资产accrued dividend应计股利accrued depreciation应计折旧accrued expense应计费用accrued interest待付利息accrued payables应计未付款项accrued taxes应计税款accumulated deficit累计亏损accumulated depreciation累计折旧accumu

5、lation of capital资本积累achieve获得；实现；达到achievable切实可行的；可达到的acid test决定性的考验acknowledgement of liability承认债务acquiescence默许，默认acquired surplus既得盈余滚动acquired right既得利益；既得权益acquiring corporation收买股权公司acquisiton收购；兼并acquisiton costs购置成本across the UK横跨英国act of God天灾；不可抗力action at law法律诉讼action figure（仿真）玩具人；活

6、动人action item畅销货active assets流动资产active balance of payments国际收支顺差active capital流动资本active demand旺盛需求activewear运动服activity经营项目；经营业务actual depreciation实际折旧actual dishonor拒绝承兑actual liabilities实际负债actual quotation暗盘actual rate实际汇率actual solvency实际偿付能力actuals现货；实际数字（相对于估计的数目）actuary精算师adaptation重新打造以适应，

7、本土化add value tax增值税 added items of expenditure追加支出adding to a position增加头寸additional assured附加被保险人additional benefit附加利益Additional Benefit Funding附加福利基金（专款）additional budget追加预算additional charge附加费additional clause附加条款additional collateral附加担保品additional commitments追加的承诺；追加的投资additional conditions附加

8、条件additional cost额外费用；追加费用additional finance额外资金additional freight附加运费additional margin追加保证金additional outlay额外开支additional premium附加保险费additional protocol附加议定书additional tax追加税address满足（需求）；发表演说；向汇报；处理address book通讯簿addressing machine通讯地址打印机adjoining bedroom（两间毗连的）套间adjudicate a dispute裁决争端adjudica

9、tion of bankruptcy宣告破产adjunct accounts增价账户adjustable peg可调固定汇率adjustable policy可调整保险单adjustable premium可调整保险费adjusted CD rate可调整存款单利率adjusted C.I.F. price调整的到岸价adjusted selling price调整后的销售价adjuster理算师adjustment costs理算费用 adman广告掮客administered price管制价格dministration charges行政管理费dministration feesadmi

10、nistrative行政的；管理的administrative expenses行政管理费用administrator行政主管；行政管理人员admissible assets可税资产admission temporaire免税进口admit to bail准许交保adult day-care center成人日托服务中心adulterant伪劣商品adulterated goods冒牌货advance预付款；垫款advance against collateral需要担保的贷款advance against goods商品抵押的预付款advance corporation tax公司预付税ad

11、vance allocation预付拨款advance by overdraft透支advance capital for business垫本advance deposits进口保证金advance of royalties预付版税advance payment预付款advance publicity前期宣传advance remittance预付汇款advance reservation clerk客房预订接待员advanced charge已预付的费用 advanced orders预订货量advancement进步advantageous 有利的adventure投机买卖adversa

12、rial relationship长期敌对关系，长期关系紧张adverse exchange逆汇adverse trade balance入超；贸易逆差advertisement广告advertising登广告advertising agency广告公司advertising business广告业advertising campaign广告宣传活动advertising selection广告甄选（法）advertising service广告业务 ad agent广告代理商ad craft广告业者ad referendum contract草约ad solicitorad valorem

13、duty从价关税advice for collection托收委托书advice note（发货）通知单advice of arrival到货通知advice of authority to pay授权付款通知书advice of bill accepted承兑票据通知书advice of bill collected票据收款通知书advice of bill paid票据付款通知书advice of drawing汇票通知书advice of settlement结算通知书advice sheet外汇交易报告书advising funds信用资金advid自荐录像带advisory boar

14、d咨询委员会advisory service咨询服务部affidavit of means偿债能力证明书affidavit of service送达证明书affiliated company附属公司;分公司affiliated interests联营股权affiliation联营公司;附属机构affinity （group） card团体组织卡affirmation of contract批准合同aforementioned上述;前面提及的after cost后续成本after delivery交货后after service售后服务after sight bill见票后付款汇票after-c

15、are serviceafter-market次级市场after-sales warranty售后保单after-tax income税后收入against all risks保全险agency代理行;经销处;公众服务机构;代理公司agency agreement代理协议书agency bills代理票据agency commission代理佣金agency contract代理合同agency endorsement代理背书agency funds代管基金agency receipt待收款收据agency recruitment通过职业介绍所招聘agency-client relations

16、hip主顾关系agent service代理业务agents lien代理人留置权aggregate balance sheet合并资产负债表aggregate liability债务总额aggregate losses累计损失aggregated rebates总回扣aggrieved party受损害的一方agio贴水agiotage套利差额;股票投机agreed par value约定平价agreed rate协定运费率agreed returns约定退费agreement of reimbursement偿付协议agreement on buying option优先购买权协议aggr

17、essive reporting乐观高估的财务报告agribusiness农业综合企业agricultural science of park农业科技园区agro-industrial complex农工联合企业agro-industry农用工业aid account经援帐户air-borne trade空运贸易air-conditioned container空调集装箱air freight operator空运公司airline航空公司airline business航空业airlines航空公司（多用于航空公司名称中）air miles里程奖air-miles awardsair tim

18、e通话时间air （transportation） waybill空运单airwaysalcometer酒精检测仪all-expenses-paid trip免费旅行all-risk policy全险;综合险;全险保单all rights reserved保留所有权利all risks insurance全保险all round price各种费用在内价all sorts of goods in stock货色齐备all squared结清all told全部容量allocated quota分配配额allocation分配;拨款allocation of risks风险分担allocatio

19、n of shares股金分配allotment配股allotment money认购资金alternative非主流的aluminium can易拉罐amalgamate合并amassing knowledge积累的知识amend修正amendment修正件amenities生活福利设施;舒适条件;宜人之处American Express美国运通信用卡American plan美式酒店服务;美式收费制amicable allowance友好让价amortization摊销;分期偿还amount brought forward上期结转金额amount ceded分出金额amount cover

20、 charge保险费金额amount differ金额不符amount in figures小写金额amount in force有效金额amount in words大写金额amount insured保险金额amount of the credit赊帐金额;信用证金额amount of instrument票据金额amount of overpaid多付款项amount of undercharged少算款项amount under-collected少收款项amusement shares娱乐股票analysis分析analyst（经济）分析员angel投资天使angel investo

21、r天使投资者annex附录;附加announcement of tender招标通告annoyance令人讨厌的事或人annual general meeting年度股东大会annual growth rate年增长率annual income年收入annual premium年度保险金annual production年产量annual profit年收益;年利润annual report年报annual return年利润;（纳税）年度申报表annual statement年度决算书annualization年工时制annuities年金债券answering machine录音电话ans

22、werphone留言机;电话录音机antecedent money押金antedate倒填日期anticipated acceptance预期承兑anticipated buying预期定价anticipatory L/C预支信用证anticipatory pricinganti-dumping duties反倾销anti-dumping law反倾销法anti-fraud technique反垄断anti-subsidy duty反贴补anti-takeover tactics反接管手法antitrust反托拉斯any other business任何其他议题a/o（account of）入

23、帐内AOB（any other business）其他事项A/P（authority to purchase）委托购买证p.（Additional Premium）a/p（account paid）帐目已付aperitif开胃酒apparent rate表面费率appeal吸引力appendix附录applicant申请人;投保人applicant for a discount贴现人applicant for the credit信用证申请人application for insurance投报单application money认购新股款权application form申请表appreci

24、ate （v） appreciation（n）增值apprentice学徒apprenticeship学徒工期;学徒制approach手段;方法;（想亲近的）尝试approach to dialogue谈话方式approximate大约的approximation近似值aptitude才能;天分;天资arrears欠款arrival noticearticles（在法律事务所）培训期;律师实习area manager分区经理A shareA股股票ASAP尽快as is按现状出售,概不保证asking price索要价;要价asleep at the switch玩忽职守;坐失良机as of自起

25、as per按照;依据aspirational group带领性消费群体;领导性消费群体as seen看货买卖,现场交易assembly装配assembly line装配线assembly plant装配厂assembly point组装点;安全点assessment（法律）评估;估价asset资产assign分派assignment分配的任务（职责）assistant助手;助理assistant personnel officer人事助理associate合伙人;同事association协会;学会assume承担at short notice提前很短时间通知attach附上attendance出勤率attest证明某事真实可信attitude