1、40 PUR （purchase）购买、购货 41 S/C（sales contract）销售确认书 42 L/C （letter of credit）信用证 43 B/L （bill of lading）提单 44 FOB （free on board）离岸价 45 CIF （cost, insurance & freight）成本、保险加运费价A at 每 a.a.r against all risks 全险 a/c account 账目 A/C account current 往来账目 acc acceptance; accepted 承兑;已承兑 a.g.b a good brand
2、任何名牌 a/o account of 记入.账目 a.p. additional premium 附加保险 a.r. all risks 全险 A/S; acc/s account sales 售货清单 av; A/V average 平均数 B BB bill book 出纳簿 B/D bank draft 银行汇票 bd. bond 债券 bds. boards 董事会 B/E bill of exchange 汇票 bk. bank book 帐簿 bkg. banking 银行业 B/L bill of lading 提货单 B.P.B bank post bill 银行汇票 BR
3、bank rate 银行贴现率 B/R;b.r. bill receivable 应收票据 B.S;b.s. balance sheet 资产负债表 bt bought 购入 C C currency, coupon 现金,息单 C/A capital account 资本帐户 CAD cash against document 凭单付款 cancel. canceling 取消 cat. catalogue 目录 CB cash book 现金簿 CD cash dividend 现金折扣 c.d. cum dividend 付股息报关单 C and D collection and del
4、ivery 收款发货 cert. certificate 证明 C/F carried forward 转下页 cge. carriage 运费 CH custom house 海关 ch. ppd charges prepaid 预付费 c/l certificate insurance 保险证明书 c & l cost and insurance 保险费在内价 CIF cost, insurance and freight 到岸价格 C/O cash order 现金汇票 C.O.t. change over to 转入 COD cash on delivery 货到付款 com. com
5、mercial: commission 商业;佣金 cont. contract 合同 cr. credit 货方 ctge cartage 车费 cur. current 本月;现付 CWO cash with order 订货即付款 cy. currency 货币 D D/C. deviation 贴现 dd. delivered 交付 de. deferred 延期 deg. degree 等级 dft. draft 汇票 div dividend; division 红利;部门 D/N debit note 欠单;借项清单 dols. dollars 美元 D/P documents
6、against payment 付款交单 dr. debtor drawer 债务人,借方 d.r. dock receipt 存款收条 D/W deposit warrant 码头仓单 dely. delivery 交付 E ea. each 每 e.d. ex dividend 股息除外 eq. equivalent 等值 exd. examined 已检查 exs. expenses 费用 F f.i.t. free of income tax 免所得税 FOB free on board 离岸价格 F/O for order 准备出售 f.p; FP fully paid 付讫 frt
7、. freight 运费 G grs. wt gross weight 毛重 g.t.c. good till cancelled 未注销前有效 H Hp horse power 马力 h.p.n. horse power nominal 标称马力 I IB invoice book 发票簿 ib ibidem （in the same place） 同前; 出处同上 id idem（the same） 同上 i.e. id est.（that is） 即,就是 I/L import license 进口许可证 int. interest 利息 inv. invoice 发票 IOU I ow
8、e you 借据,欠条 J/A joint account 共同帐户 L L/C letter of credit 信用证 led. ledger 总帐簿 LIP life insurance policy 人寿保险单 LS locus sigil（place of seal） 盖印处 M MA my account 本人账户 M/C marginal credit 限界信贷 M/D memorandum of deposit 存款单 min minimum, minute 最低额;分钟 mks. marks 商标 Mo money order 邮汇 mos. months 月 N NE; n
9、/e no effects 无存款 N/D no dated 未注明日期 n/f. n.f no funds 无款 NM no mark 无商标;无标志 NP notary public 公证人 O OA on account of 因为 o/d on demand 见票即付 P PA private account 私人账户 P/C price current 时价表 pc. prices; piece 价格;个 p.c.b petty cash book 零用现金簿 pkg. package 包裹 P/N promissory note 期票 PO postal order 汇票 POB
10、post office box 邮政信箱 ppd. prepaid 预付 pref. preference or preferred 优先 prox. Proximo （of the next month） 下月（拉） P.T.O. please turn over 转下页 Q q.v. quod vide （which see） 请查阅 q.y. query 查核 R R/D refer to drawer （banking） 请与出票接洽 re. with reference to 关于 recd. received 收到 r.i. reinsurance 再保险 r.l receipt
11、for a loan 借据; 欠条 RSVP reply please 候复 S sect. section 部分 sgd signed 已签署 shr. share 股份 std. standard 标准, 本价 stk. stock 存货, 股票 T TMO telegraph 电汇票 TT; T/T telegraphic transfers 电汇汇票 V V; VS versus （against） 对, 相反 vid vide （see） 参阅 viz. videlicet （namely） 即 v.i vending list 售货清单 W w.r.t. with regard t
12、o 关于外贸常用词汇-国际贸易- 出口信贷 export credit 出口津贴 export subsidy 商品倾销 dumping 外汇倾销 exchange dumping 优惠关税 special preferences 保税仓库 bonded warehouse 贸易顺差 favorable balance of trade 贸易逆差 unfavorable balance of trade 进口配额制 import quotas 自由贸易区 free trade zone 对外贸易值 value of foreign trade 国际贸易值 value of internatio
13、nal trade 普遍优惠制 generalized system of preferences-GSP 最惠国待遇 most-favored nation treatment-MFNT -价格条件- 价格术语trade term （price term）运费freight 单价 price 码头费wharfage 总值 total value 卸货费landing charges 金额 amount关税customs duty 净价 net price印花税stamp duty 含佣价price including commission 港口税port dues 回佣return comm
14、ission 装运港port of shipment 折扣discount, allowance 卸货港port of discharge 批发价 wholesale price 目的港port of destination 零售价 retail price 进口许口证import license 现货价格spot price 出口许口证export license 期货价格forward price 现行价格（时价）current price prevailing price 国际市场价格 world （International）Market price 离岸价（船上交货价）FOB-fre
15、e on board 成本加运费价（离岸加运费价） C&F-cost and freight 到岸价（成本加运费、保险费价）CIF-cost, insurance and freight -交货条件- 交货delivery 轮船steamship（缩写S.S） 装运、装船shipment 租船charter （the chartered ship） 交货时间 time of delivery 定程租船voyage charter; 装运期限time of shipment 定期租船time charter 托运人（一般指出口商）shipper, consignor 收货人consignee 班
16、轮regular shipping liner 驳船lighter 舱位shipping space 油轮tanker 报关clearance of goods陆运收据cargo receipt 提货to take delivery of goods 空运提单airway bill正本提单original BL选择港（任意港）optional port选港费optional charges选港费由买方负担 optional charges to be borne by the Buyers 或 optional charges for Buyers account一月份装船 shipment
17、during January 或 January shipment 一月底装船 shipment not later than Jan.31st.或shipment on or before Jan.31st.一/二月份装船 shipment during Jan./Feb.或 Jan./Feb. shipment在.（时间）分两批装船 shipment during.in two lots 在.（时间）平均分两批装船 shipment during.in two equal lots 分三个月装运 in three monthly shipments 分三个月，每月平均装运 in three
18、 equal monthly shipments 立即装运 immediate shipments 即期装运 prompt shipments 收到信用证后30天内装运 shipments within 30 days after receipt of L/C 允许分批装船 partial shipment not allowed partial shipment not permitted partial shipment not unacceptable -交易磋商、合同签订- 订单 indent 订货；订购 book; Booking电复 cable reply实盘 firm offer
19、递盘 bid; Bidding递实盘 bid firm还盘 counter offer 发盘（发价） offer发实盘 offer firm询盘（询价） inquiry; enquiry 指示性价格 price indication 速复 reply immediately参考价 reference price 习惯做法 usual practice交易磋商 business negotiation不受约束 without engagement业务洽谈 business discussion 限*复 subject to reply *限* *复到 subject to reply reach
20、ing here *有效期限 time of validity有效至*: Valid till *购货合同 purchase contract销售合同 sales contract购货确认书 purchase confirmation销售确认书 sales confirmation一般交易条件 general terms and conditions以未售出为准 subject to prior sale需经卖方确认 subject to sellers confirmation需经我方最后确认 subject to our final confirmation-贸易方式- INT （拍卖au
21、ction）寄售consignment招标invitation of tender 投标submission of tender一般代理人agent总代理人general agent代理协议agency agreement 累计佣金accumulative commission补偿贸易compensation trade（或抵偿贸易）compensating/compensatory trade（又叫：往返贸易） counter trade来料加工processing on giving materials来料装配assembling on provided parts独家经营/专营权excl
22、usive right独家经营/包销/代理协议exclusivity agreement独家代理 sole agency; sole agent; exclusive agency; exclusive agent -品质条件- 品质 quality原样 original sample 规格 specifications复样 duplicate sample说明 description对等样品 counter sample标准 standard type参考样品 reference sample商品目录 catalogue封样 sealed sample宣传小册 pamphlet公差 tole
23、rance货号 article No.花色（搭配） assortment样品 sample 5%增减 5% plus or minus代表性样品 representative sample大路货（良好平均品质）fair average quality-商检仲裁- 索赔 claim争议disputes罚金条款 penalty仲裁arbitration不可抗力 force majeure仲裁庭arbitral tribunal产地证明书certificate of origin品质检验证书 inspection certificate of quality重量检验证书 inspection cer
24、tificate of weight （quantity）*商品检验局 *commodity inspection bureau （*.C.I.B）品质、重量检验证书 inspection certificate-数量条件- 个数 number净重 net weight容积 capacity毛作净 gross for net体积 volume皮重 tare毛重 gross weight溢短装条款 more or less clause-外 汇- 外汇 foreign exchange法定贬值 devaluation外币 foreign currency法定升值 revaluation汇率 ra
25、te of exchange浮动汇率floating rate国际收支 balance of payments硬通货 hard currency直接标价 direct quotation软通货 soft currency间接标价 indirect quotation金平价gold standard买入汇率 buying rate通货膨胀 inflation卖出汇率 selling rate固定汇率 fixed rate金本位制度 gold standard黄金输送点 gold points铸币平价 mint par纸币制度 paper money system国际货币基金 international monetary fund黄金外汇储备 gold and foreign exchange reserve汇率波动的官定上下限 official upper and lower limits of fluctuation债转股 debt-to-equity swap港元的联系汇率制 the linkage system between the US dollar and the HK dollar坏帐、呆帐、死帐 bad account/ de
