對外貿(mào)易詞匯大全

1、對外貿(mào)易常用詞匯(中、英文對照)1. 商業(yè)科A above par 高于票面值absolute advantage 絕對優(yōu)勢acceptance （l）承兌；承兌票據(jù)，（2）承諾acceptance of bill of exchange 匯票承兌；票據(jù)承兌acceptor 承兌人accident insurance 意外保險account （1）帳；賬戶，（2）科目，（3）客帳account payable 應(yīng)付帳款account payee only 只限存入抬頭人賬戶；只可轉(zhuǎn)帳account receivable 應(yīng)收帳款accountant 會計(jì)人員；會計(jì)主任；會計(jì)師accumulat

2、ed dividend 累積股息acid-test ratio 酸性測驗(yàn)比率active partner 參與管理合伙人；活躍合伙人ad hoc committee 臨時委員會；專責(zé)委員會administration 行政advertising 廣告advertising agency 廣告公司；廣告代理商advertising appeal 廣告訴求advertising media 廣告媒介advice note 交貨通知書agent 代理人aids to trade 貿(mào)易輔助服務(wù)air freight 航空貨運(yùn)費(fèi)air transport 航空運(yùn)輸air waybill 空運(yùn)提貨單；空運(yùn)

3、提單All Ordinaries Index 所有普通股指數(shù)allocate 分配allotment 分配數(shù)allowance （l）折讓，（2）津貼amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美國商會annual general meeting 周年大會；年會annual report 年報ante-dated cheque 倒填日期的支票arbitrator 仲裁人Articles of Association 組織章程Asian Development Bank (ADB) 亞洲發(fā)展銀行asset 資產(chǎn)a

4、ssociation 社團(tuán)at par 按票面值auction 拍賣authorized capital 注冊股本；法定股本auto-pay 自動轉(zhuǎn)帳支付automatic credit transfer 自動轉(zhuǎn)帳收款automatic teller machine 自動柜員機(jī)average clause 受保范圍；損失條款avoidable risk 可避免之風(fēng)險B bad debt 呆帳；壞帳balance of payments 國際收支差額balance of trade 國際貿(mào)易差額balance sheet 資產(chǎn)負(fù)債表bank credit 銀行信用bank draft 銀行匯票b

5、ank interest rate 銀行利率bank note 鈔票bank overdraft 銀行透支bank services 銀行服務(wù)Banking Ordinance 銀行業(yè)條例bankruptcy 破產(chǎn)barter 以貨易貨；物物交換bear 看淡股市者；淡友bear market 熊市；淡市bearer bond 息票債券；不記名債券bearer cheque 來人支票；不記名支票bearer share 無記名股票below par 低于票面值best lending rate 最優(yōu)惠貸款利率；最優(yōu)惠利率bilateral arrangement 雙邊協(xié)議bill of exc

6、hange 匯票bill of lading 提貨單bill payable 應(yīng)付票據(jù)bill receivable 應(yīng)收票據(jù)blue chips 藍(lán)籌股board of directors 董事會；董事局bond 債券bonded warehouse 公稅倉bonus 紅利；花紅bonus issue 發(fā)行紅股bonus share 紅股；股票股息book value 賬面值；賬面成本brand 牌子；品牌brand image 牌子形象；品牌形象brand loyalty 對牌子忠誠brand name 商標(biāo)；品牌名稱；牌子名稱broker 經(jīng)紀(jì)brokerage firm 經(jīng)紀(jì)行budg

7、et 預(yù)算bulk-breaking 分件bulk-buying 大量購買bull 看好股市者；好友bull market 牛市；旺市burglary insurance 盜竊保險business enterprise 企業(yè)機(jī)構(gòu)business entity 企業(yè)個體business organization 企業(yè)組織business registration certificate 商業(yè)登記證business reply service 商業(yè)回郵服務(wù)C call option 買入期權(quán)callable bond 可贖回債券called-up capital 已催繳股本capital 資金；資

8、本capital employed 動用資金capital expenditure 資本支出capital gearing 資金借貸比率capital goods 資本物品capital intensive 資本密集capital market 資本市場capital reserve 資本公積金；資金儲備capitalization （1）資本化；利益資本化；（2）資本總額cargo insurance 貨物保險；貨運(yùn)險carriage forward 運(yùn)費(fèi)到付；貨價不包括運(yùn)費(fèi)carriage paid 運(yùn)費(fèi)已付；貨價包括運(yùn)費(fèi)carrier （1）運(yùn)貨工具，（2）承運(yùn)商cash discoun

9、t 現(xiàn)金折扣cash dispenser 現(xiàn)金提款機(jī)cash flow 現(xiàn)金流轉(zhuǎn)；現(xiàn)金流量cash on delivery (COD) 交貨付現(xiàn)cash sale 現(xiàn)銷cash with order 訂貨付現(xiàn)cashier order 銀行本票caveat emptor 購者自慎certificate of incorporation 公司注冊證certificate of origin 產(chǎn)地來源證；來源證certificate of posting 投寄郵件證明書chain store 連鎖商店channel of distribution 分銷途徑；分銷渠道cheque clearance

10、 支票交換Chinese General Chamber of Commerce, The 香港中華總商會Chinese Gold & Silver Exchange Society, The 金銀業(yè)貿(mào)易場Chinese Manufacturers Association of Hong Kong, The 香港中華廠商聯(lián)合會circulating asset 流動資產(chǎn)circulating capital 營運(yùn)資金；周轉(zhuǎn)資金；流動資本classified advertising 分類廣告clearing house 票據(jù)交換所co-operative society 合作社co-partne

11、r 合伙人code of practice 操作守則coinsurance 共負(fù)保險collateral 抵押品collect call 接聽人付費(fèi)長途電話commercial paper 商業(yè)票據(jù)commission （1）傭金，（2）手續(xù)費(fèi)commodities futures market 商品期貨市場commodity 商品commodity exchange 商品交易所；期貨交易所common carrier （1）運(yùn)輸業(yè)，（2）承運(yùn)商common stock 普通股communication networks 通訊網(wǎng)Companies Ordinance 公司條例Companies

12、 Registry 公司注冊處comparative advantage 比較優(yōu)勢compensating balance 補(bǔ)償性最低存款額competitive advertising 競爭性廣告confirmed letter of credit 保兌信用證；保兌信用狀consequential loss 災(zāi)后損失；后果性損失；間接性損失consignment 寄銷consignment note 托運(yùn)通知書consular invoice 領(lǐng)事簽證單；領(lǐng)事發(fā)票consumer behaviour 消費(fèi)者行為Consumer Council 消費(fèi)者委員會Consumer Council O

13、rdinance 消費(fèi)者委員會條例consumer goods 消費(fèi)品consumer loyalty 消費(fèi)者忠誠consumer market 消費(fèi)者市場consumer survey 消費(fèi)者調(diào)查container 貨柜；貨箱containerization 貨柜運(yùn)輸；貨柜化contract 合約；契約；合同contributed capital 繳入資本convenience goods 便利品convenience store 便利店；便利店鋪convertible bond 可調(diào)換公司債券；可換債券convertible preference share 可轉(zhuǎn)換優(yōu)先股copyright

14、 版權(quán)corporation 公司cost and freight (C & F) 成本包括運(yùn)費(fèi)cost of goods sold 銷貨成本cost, insurance and freight (CIF) 貨價、保險及運(yùn)費(fèi)；到岸價格courier service 速遞服務(wù)covered warrant 備兌認(rèn)股權(quán)證；回購認(rèn)股證credit （l）貸方，（2）貸項(xiàng)，（3）貸記，（4）貸入，（5）賒帳，（6）信用credit card 信用卡credit insurance 信用保險；信貸保險credit note 貸項(xiàng)通知單；入帳通知書credit period 賒帳期間credit pol

15、icy 信用政策；信貸政策credit sale 賒售；賒銷credit transfer 貸項(xiàng)轉(zhuǎn)帳credit union 儲蓄互助社credit worthiness 信貸可靠性creditor 債權(quán)人crossed cheque 劃線支票cum dividend 帶息cumulative dividend 累積股息cumulative preference share 累積優(yōu)先股current account （1）往來存款賬戶；活期存款賬戶，（2）往來帳current asset 流動資產(chǎn)current liability 流動負(fù)債current ratio 流動比率customs 海

16、關(guān)customs duty 關(guān)稅D data processing 數(shù)據(jù)處理data transmission 數(shù)據(jù)傳輸debenture 債券debit （l）借方，（2）借項(xiàng)，（3）借記，（2）借入debit note 借項(xiàng)通知單；支帳通知書debt capital 債務(wù)資本；借入資本debt finance 外借資金debt financing 舉債；債務(wù)籌措；舉債融資debtor 債務(wù)人；債戶deed 契據(jù)；契約default 違約；拖欠deferred asset 遞延資產(chǎn)deficit 虧絀；赤字；虧損del credere agent 包銷商；保付貨價代理人delivery no

17、te 付貨通知書；交運(yùn)通知送貨單demand deposit 活期存款department store 百貨公司deposit 存款deposit-taking company 接受存款公司depositor 存戶depreciation (1)折舊，(2)損耗Design Council of Hong Kong 香港設(shè)計(jì)委員會devaluation 貶值direct debit （1）直接支帳付款，（2）直接借記direct distribution 直接分銷；直接分配direct marketing 直接行銷direct shipment 直接裝運(yùn)disability insurance

18、 傷殘保險discount （1）折扣，（2）貼現(xiàn)discount allowed 銷貨折扣discount house 票據(jù)貼現(xiàn)所discount received 購貨折扣discounting bill of exchange 票據(jù)貼現(xiàn)dishonour 拒付dishonoured cheque 退票；不兌現(xiàn)支票；拒付支票dissolution 解散；解體distribution channel 分銷途徑distributor 經(jīng)銷商；分銷商diversification 多元化；多樣化；業(yè)務(wù)分散dividend 股息dividend yield 股息率division of labou

19、r 分工document against acceptance 承兌交單document against payment 付款交單document of title （1）業(yè)權(quán)；所有權(quán)，（2）業(yè)權(quán)文件documentary bill 跟單匯票documentary credit 押匯documentary letter of credit 跟單信用證；跟單信用狀domestic trade 本土貿(mào)易；國內(nèi)貿(mào)易dormant partner 不參與管理合伙人；隱名合伙人down-payment 首期付款draft 匯票drawee 受票人drawer 發(fā)票人dumping 傾銷durable g

20、oods 耐用物品duty 稅duty drawback 退稅E earnings per share 每股盈利electronic banking 電子銀行服務(wù)electronic data processing (EDP) 電子數(shù)據(jù)處理electronic payment system 電子付款服務(wù)embargo 禁運(yùn)employees compensation insurance 雇員賠償保險employers liability insurance 雇主責(zé)任保險endorsement （1）背書，（2）批注endowment insurance 儲蓄保險enterprise 企業(yè)ent

21、ity 單位；個體entrepot 轉(zhuǎn)口港；轉(zhuǎn)口埠entrepreneur 企業(yè)家equity 產(chǎn)權(quán)；主權(quán)；權(quán)益equity capital 主權(quán)資本；權(quán)益資本；股本equity finance 主權(quán)資金equity financing 資本籌措；權(quán)益籌資errors and omissions excepted (E & OE) 如有錯漏不在此限European Economic Community (EEC) 歐洲經(jīng)濟(jì)共同體ex-dividend 除息ex-godown 倉庫交貨價；出倉價ex-right 除權(quán)ex-warehouse 倉庫交貨價；出倉價ex-works 出廠價；工廠交貨價

22、exchange （l）兌換，（2）交換exchange control 外匯管制exchange fund 外匯基金exclusive distribution 獨(dú)家經(jīng)銷executor 遺囑執(zhí)行人export licence 出口許可證exporter 出口商exports 出口express delivery 專運(yùn)express terms 明示條款extra dividend 額外股利F face value 票面值factor 應(yīng)收帳款收購商factoring 出售應(yīng)收帳款；應(yīng)收帳款讓售factoring house 應(yīng)收帳款收購商factors of production 生產(chǎn)因素

23、；生產(chǎn)要素Federation of Hong Kong Industries 香港工業(yè)總會fictitious asset 虛設(shè)資產(chǎn)final dividend 末期股息；末期股利finance company 財務(wù)公司financial institution 財務(wù)機(jī)構(gòu)；金融機(jī)構(gòu)financial market 金融市場；財務(wù)市場financial statement 財務(wù)報表financial year 財政年度；會計(jì)年度finished goods 制成品fire insurance 火險firm 商號；商行；企業(yè)fixed asset 固定資產(chǎn)fixed capital 固定資本fi

24、xed deposit account 定期存款賬戶fixed liability 固定負(fù)債floating debenture 浮動抵押公司債券foreign corporation 外國公司foreign exchange 外匯foreign exchange control 外匯管制foreign exchange rate 匯率foreign trade 對外貿(mào)易；國際貿(mào)易forfeited share 沒收股份founders share 創(chuàng)辦人股本；發(fā)起人股本franchise 營業(yè)特權(quán)；專利權(quán)franchisee 特許權(quán)使用人franchisor 特許權(quán)擁有人franking m

25、achine 郵戳機(jī)free alongside ship (FAS) 船邊交貨價free currency 自由貨幣free on board (FOB) 船上交貨價；離岸價free port 自由港free trade 自由貿(mào)易freight 運(yùn)費(fèi)fringe benefit 額外利益；附帶福利full liability 全部責(zé)任fund （1）基金，（2）資金futures contract 期貨合約futures deals 期貨交易futures market 期貨市場futures price 期貨價格G gearing ratio 資本與負(fù)債的比率；資本借貸比率general

26、average 共同海損general partner 普通合伙人general partnership 普通合伙gilt-edged security 金邊證券goods 貨品goodwill 商譽(yù)grading 等級gross loss 毛損gross margin 毛利gross profit 毛利gross weight 毛重H Hang Seng Index 恒生指數(shù)hire purchase 租購；分期付款購買hire purchase agreement 租購合約holding company 股權(quán)公司；控股公司home trade 本土貿(mào)易；國內(nèi)貿(mào)易Hong Kong Expo

27、rt Credit Insurance Corporation 香港出口信用保險局Hong Kong Futures Exchange Limited 香港期貨交易所有限公司Hong Kong General Chamber of Commerce, The 香港總商會Hong Kong Japanese Chamber of Commerce and Industry 香港日本人商工會議所Hong Kong Management Association, The 香港管理專業(yè)協(xié)會Hong Kong Productivity Council 香港生產(chǎn)力促進(jìn)局Hong Kong Standard

28、s and Testing Centre Ltd., The 香港標(biāo)準(zhǔn)及檢定中心Hong Kong Trade Development Council 香港貿(mào)易發(fā)展局horizontal integration 橫面結(jié)合；平行合并hot money 熱錢；游資hypermarket 特級市場I I Owe You (IOU) 欠條；欠單；借據(jù)implied terms 默示條款import duty 入口稅import licence 入口許可證importer 入口商imports 入口impulse buying 沖動性購買income statement 損益表；收益表indemnity

29、 賠償indent 國外訂貨單indenture 合約；契約index number 指數(shù)Indian Chamber of Commerce Hong Kong, The 香港印度商會indirect production 間接生產(chǎn)industrial diversification 工業(yè)多元化industrial goods 工業(yè)品Industry Department 工業(yè)署infant industry 萌芽工業(yè)；初生工業(yè)inflation 通貨膨脹informative advertising 信息式廣告infrastructure 基礎(chǔ)設(shè)施；基本建設(shè)inland mail 本埠郵件

30、Inland Revenue Department 稅務(wù)局insider dealing 內(nèi)幕交易insider trading 內(nèi)幕交易insolvency 無力支付；無償債能力instalment 每期付款額instalment loan 分期付款貸款insurable interest 可保利益insurable risks 可保風(fēng)險insurance 保險insurance fund 保險基金insurance policy 保單insurance premium 保險費(fèi)insured 受保人insurer 承保人intangible 無形intangible asset 無形資產(chǎn)in

31、tegration 結(jié)合；合并intensive distribution 密集性分銷；密集的推銷方法；廣泛性分銷interest (1)利息，(2)權(quán)益；利益interim dividend 中期股息internal financing 內(nèi)部融資international marketing 國際市場推銷；國際市場營銷International Monetary Fund (IMF) 國際貨幣基金組織international trade 對外貿(mào)易；國際貿(mào)易inventory (1)存貨，(2)財產(chǎn)清單inventory control 存貨控制；存貨管理；存貨管制inventory tur

32、nover 存貨流轉(zhuǎn)率invested capital 投入資本investment 投資investment company 投資公司invisible trade 無形貿(mào)易invoice 發(fā)票irrevocable letter of credit 不可撤銷信用證issued capital 已發(fā)行股本J jobber 證券經(jīng)銷經(jīng)紀(jì)，證券批銷經(jīng)紀(jì)；批家joint account 聯(lián)合帳joint stock company 股份有限公司joint venture 聯(lián)合短期投資；短期合營L Labour Department 勞工處labour intensive 勞力密集labour un

33、ion 工會；職工會laissez faire 自由放任lease (1)租賃；租，(2)租約legal entity 法人；法定個體lessee 承租人；承批人lessor 出租人letter of credit 信用證；信用狀letter of enquiry 詢價函件levy 課稅；征收；征課liability 負(fù)債licence 許可證；牌照licensed bank 持牌銀行l(wèi)ife assurance 人壽保險limited company 有限公司limited liability 有限債務(wù)責(zé)任；有限責(zé)任limited partner 有限合伙人limited partnersh

34、ip 有限合伙linked exchange rate 聯(lián)系匯率liquid asset 速動資產(chǎn)liquid capital 流動資金liquidation （1）清盤；清算，（2）清理liquidity 流動性；變現(xiàn)性；變現(xiàn)能力liquidity ratio 流動資金比率listed company 上市公司listed security 上市證券loan 放款；貸款loan stock 債券localization of production 生產(chǎn)地方化；生產(chǎn)區(qū)域化long position 買空；好倉；好倉合約；買進(jìn)的期貨合同long-term capital 長期資本；長期資金lon

35、g-term liability 長期負(fù)債long-term loan 長期貸款loss 損失；虧蝕loss leader 虧本出售商品；損失領(lǐng)導(dǎo)物，吸引商品M mail order 郵購marine insurance 海上保險；水險mark down 標(biāo)價降低數(shù)mark-up 加于成本之價格；加成market capitalization 市值；市價總值market diversification 市場多元化；市場分散market price 市價market research 市場調(diào)查；市場研究market share 市場占有率market value 市值marketing 市場學(xué)m

36、ass distribution 大規(guī)模運(yùn)銷mass media 大眾傳播媒介mass production 大量生產(chǎn)；大規(guī)模生產(chǎn)mates receipt 大副收據(jù)maturity 到期Memorandum of Association 組織大綱merchandise 商品merchant bank 投資銀行；商人銀行merchant wholesaler 批發(fā)商merchantible quality 適合銷售品質(zhì)；可銷售品質(zhì)merger 兼并；合并；歸并middleman 中間人mobile shop 流動商店Money Changers Ordinance 貨幣兌換商條例monopol

37、ist 壟斷者；獨(dú)占者mortgage 抵押；按揭mortgage bond 抵押債券mortgagee 受押者；貸款人mortgagor 抵押者；借款人most favoured nation (MFN) 最優(yōu)惠國；最惠國Multi-Fibre Agreement (MFA) 多種纖維協(xié)定；多纖協(xié)定multi-national company 跨國公司multiple shop 連鎖商店N nationalization 國有化negotiable instrument 流通票據(jù)net asset 凈資產(chǎn)net book value 賬面凈值net current asset 流動資產(chǎn)凈值n

38、et income 凈利益；凈收益；凈利；純利net loss 凈損失net profit 純利net profit on sales 銷貨純利net working capital 營運(yùn)資金凈額net worth 凈值new issue market 新股發(fā)行市場no claim bonus 無索償獎勵no-par-value capital stock 無面值股票nominal capital 票面股本；額定股本；名義股本nominal partner 名義合伙人nominal value 名義價值；票面值non-cumulative preference share 非累積優(yōu)先股non-

39、durable goods 非耐用品non-insurable risks 不可保風(fēng)險non-profit making organisation 非牟利機(jī)構(gòu)non-voting share 無投票權(quán)股票not negotiable 不得轉(zhuǎn)讓noting charges 票據(jù)拒付手續(xù)費(fèi)O offer for sale 出讓；公開發(fā)售on consignment 寄銷open cheque 不記名支票operating expense 營業(yè)費(fèi)用operating income 營業(yè)收益operating profit 營業(yè)收益；營業(yè)利潤option dealing 期權(quán)買賣order chequ

40、e 記名支票；抬頭支票order form 訂單ordinary share 普通股Organisation for Economic Co-operation and Development (OECD) 經(jīng)濟(jì)合作與發(fā)展組織ostensible partner 掛名合伙人output 產(chǎn)量over-trading 過度擴(kuò)張營運(yùn)overdraft 透支owe 欠P paid-up capital 已繳股本；實(shí)收資本par 面值par value 票面值participating preference share 參與優(yōu)先股particular average 單獨(dú)海損partner 合伙人pa

41、rtnership 合伙；合伙組織patent 專利權(quán)payee 受款人；收款人payer 付款人payment 支出payroll 薪餉pedlar 沿門兜售小販percentage profit 利潤比率person-to-person call 指名接聽長途電話personal property 動產(chǎn)personal selling 人員銷售；個人銷售persuasive advertising 誘導(dǎo)性廣告physical distribution 實(shí)體配銷pledging accounts receivable 應(yīng)收帳款抵押policy (1)政策，(2)保險單；保單policy ho

42、lder 保險客戶；投保人pooling of risks 分擔(dān)風(fēng)險；風(fēng)險匯合；風(fēng)險匯聚portfolio 投資組合；證券組合post-dated cheque 期票；遠(yuǎn)期支票postal communication 郵遞通訊potential customer 潛在主顧；潛在顧客preference share 優(yōu)先股preference share premium 優(yōu)先股利preferred stock 優(yōu)先股premium （）保險費(fèi)，（）溢價price fixing 定盤price-earning ratio 市價盈利率primary market 第一市場；初級市場；基本市場prim

43、ary product 原產(chǎn)品；初級產(chǎn)品primary production 初級生產(chǎn)；第一級生產(chǎn)prime rate 優(yōu)惠利率；最優(yōu)惠利率principal （）本金，（）委托人；主事人principle of contribution 風(fēng)險分擔(dān)原則principle of indemnity 補(bǔ)償原則；賠償原則principle of subrogation 權(quán)利代位原則private limited company 私人有限公司private treaty 私人合約pro forma invoice 臨時發(fā)票producer goods 資本物品；生產(chǎn)者物品producers co-op

44、erative society 生產(chǎn)人合作社product diversification 產(chǎn)品多樣化；產(chǎn)品多元化product image 產(chǎn)品形象；產(chǎn)品印象productivity 生產(chǎn)力profit and loss account 損益帳；損益表profit margin 利潤率；利潤幅度profitability 盈利能力；盈利水平profitability ratio 盈利能力比率promissory note 借據(jù)；期票promotion （1）晉升；升職，（2）推廣；促進(jìn)，（3）拓銷；推銷；促銷prompt cash 當(dāng)場付款；實(shí)時付款；日內(nèi)付款property 財產(chǎn)propo

45、sal form （l）保險申請表，（2）動議表格proprietor 資本主proprietorship （1）業(yè)權(quán)；資本主權(quán)益；東主權(quán)益；（2）獨(dú)資企業(yè)prospectus 招股章程protectionism 保護(hù)主義protectionist measure 貿(mào)易保護(hù)措施protectionist policy 保護(hù)主義政策proximate cause 近因public corporation 公營公司public enterprise 公營企業(yè)Public Health and Municipal Service Ordinance 公共衛(wèi)生及市政條例public limited c

46、ompany 公眾有限公司purchases contract 購貨契約purchases 購貨put option 賣出期權(quán)Q quality control 品質(zhì)控制quantity discount 數(shù)量折扣；大批量折扣quick asset 速動資產(chǎn)quick ratio 速動比率quiet possession 不受干擾享用權(quán)quota 配額quotation 報價單R rail transport 鐵路運(yùn)輸rate of return 報酬率；收益率；盈利率；回報率rate of stockturn 存貨周轉(zhuǎn)率rate of turnover 周轉(zhuǎn)率re-export 轉(zhuǎn)口；轉(zhuǎn)口貨

47、receipt （1）收據(jù)，（2）收入recorded delivery 記錄派遞red chips 紅籌股redeemable preference share 可贖回優(yōu)先股redemption 償還；贖回refund 退款；退現(xiàn)registered capital 注冊股本；法定股本Registrar of Companies 公司注冊官registration of companies 公司注冊reinsurance 再保險；分保remittance 匯款remittance advice note 匯款通知書rendu 賣方負(fù)責(zé)運(yùn)費(fèi)之報價repossession 收回已出售之貨品req

48、uisition 請求單reserve 公積金；儲備resource 資源restricted licence bank 有限制持牌銀行retail banking 零售性銀行業(yè)務(wù)retail cooperative society 零售合作社retail price 零售價retail trade 零售業(yè)；零售貿(mào)易retailer 零售商retained earnings 滾存盈余；保留盈余；營業(yè)盈余return on investment 投資報酬率；投資回報率revenue reserve 收益儲備；保留盈余revocable letter of credit 可撤銷信用證rights

49、issue 股權(quán)發(fā)行；供股risk pooling 分擔(dān)風(fēng)險；風(fēng)險匯合；風(fēng)險匯聚risk transfer 風(fēng)險轉(zhuǎn)移road transport 道路運(yùn)輸royalty （1）特權(quán)，（2）使用稅；版稅；專利稅S safe deposit box 保管箱salary 薪金Sale of Goods Ordinance 售賣貨品條例sales 銷貨sales promotion 促銷；銷售推廣；銷售促進(jìn)savings account 儲蓄存款賬戶；儲蓄賬戶scrip dividend 期票股利；股利票sea transport 水上運(yùn)輸secondary market 第二市場；次級市場secon

50、dary production 次級生產(chǎn)；第二級生產(chǎn)secret partner 秘密合伙人；隱名合伙人secured debenture 有抵押債券secured loan 擔(dān)保貸款；抵押放款security 證券self-service 自助self-sufficient 自給自足selling short 賣空；拋空share （1）股份，（2）股票share bonus 紅股share capital 股本share premium 股本溢價share subscription 認(rèn)購股本shareholder 股東shipping note 裝運(yùn)通知單；裝運(yùn)通知書shop-liftin

51、g 高買；店內(nèi)盜竊shopping goods 選購品；選購貨品；挑剔品short position 賣空；淡倉；淡倉合約；賣出的期貨合同short selling 賣空；拋空short-term capital 短期資本；短期資金short-term liability 短期負(fù)債short-term loan 短期貸款sight draft 即期票據(jù)silent partner 靜默合伙人sleeping partner 不參與管理合伙人；隱名合伙人Small Claims Tribunal 小額錢債審裁處Small Claims Tribunal Ordinance 小額錢債審裁處條例so

52、le agent 總代理sole proprietor (1)全東；東主，(2)獨(dú)資經(jīng)營；獨(dú)資企業(yè)sole proprietorship 獨(dú)資經(jīng)營sole trader 全東；東主；獨(dú)資經(jīng)營solvency 償債能力specialization （1）專業(yè)化，（2）專門知識specialty goods 特殊品；特殊貨品specialty store 特殊店；特殊店鋪speculation 投機(jī)speculator 投機(jī)者spot cash 付現(xiàn)spot deals 實(shí)時交易；實(shí)時買賣spot delivery 實(shí)時交收spot price 現(xiàn)貨價格stag 投機(jī)新股者stale cheque

53、 過期支票stamp duty 印花稅standing order 定期支付指示statement of account （l）會計(jì)帳目，（2）結(jié)單station-to-station call 對站長途電話；非指名接聽長途電話status inquiry agency 狀況咨詢機(jī)構(gòu)statutory body 法定機(jī)構(gòu)stock （1）存貨，（2)證券，（3）股票stock broker 證券經(jīng)紀(jì)；股票經(jīng)紀(jì)stock control 存貨控制；存貨管理；存貨管制stock exchange 證券交易所Stock Exchange Compensation Fund 證券交易所賠償基金Stoc

54、k Exchange of Hong Kong Limited 香港聯(lián)合交易所stock jobber 證券批銷經(jīng)紀(jì)stock market 證券市場stock option 認(rèn)股特權(quán)；認(rèn)股權(quán)stock split 拆股；股份分裂stock taking 盤點(diǎn)存貨；盤存stock turnover 存貨周轉(zhuǎn)；存貨周轉(zhuǎn)率stockholder 股東straight irrevocable letter of credit 直接不可撤銷信用證subrogation 權(quán)利代位subscribe 認(rèn)購subsidiary company 附屬公司；子公司supermarket 超級市場surface

55、mail 平郵surplus 盈余surrender value 退還金額syndicated loan 組合貸款；集團(tuán)貸款T takeover 收購tangible asset 有形資產(chǎn)tare weight 皮重；容器重量target market 目標(biāo)市場tariff 關(guān)稅tax 稅捐tax allowance 免稅額tax rate 稅率telecommunication 電信；電訊telegram 電報telegraphic money order 電匯telegraphic transfer 電匯telex 專用電報tender 投標(biāo)term loan 定期放款；定期借款terms

56、 of trade 貿(mào)易價格比率；貿(mào)易比率tertiary production 第*生產(chǎn)third party insurance 第三者保險third party ownership 第三者擁有權(quán)third party, fire and theft insurance 第三者火災(zāi)與盜竊保險time deposit 定期存款time draft 期付匯票time policy 時限保單trade association 商會trade barrier 貿(mào)易障礙；貿(mào)易壁壘trade credit （1）貿(mào)易賒帳，（2）商業(yè)信用Trade Department 貿(mào)易署Trade Descrip

57、tions Ordinance 商品說明條例trade discount 交易折扣；營業(yè)折扣trade mark 商標(biāo)trade mission 貿(mào)易團(tuán)；貿(mào)易代表團(tuán)trade name （1）商號，（2）商品名稱trade promotion 貿(mào)易促進(jìn)；商業(yè)促進(jìn)trade restriction 貿(mào)易限制trade union 工會；職工會traders credit 商人放帳額；同行放帳trading account 購銷帳trading and profit and loss account 購銷損益帳trading capital 營運(yùn)資金trading partner 貿(mào)易伙伴tram

58、p steamer 不定期貨船transaction 交易事項(xiàng)transportation system 運(yùn)輸系統(tǒng)Travel Agents Ordinance 旅行代理商條例travellers cheque 旅行支票trust deed 信托契據(jù)trust fund 信托基金trust rerceipt 信托收條trustee 信托人；受托人turn-around time 運(yùn)轉(zhuǎn)時間；周轉(zhuǎn)期turnover 營業(yè)額；銷售量U unavoidable risk 無法避免之風(fēng)險uncalled capital 末催繳股本undertaking (1)企業(yè)，(2)承擔(dān)underwriter 承保

59、人；包銷人underwriting 包銷underwriting contract 承保合約undistributed profit 未分派之盈利；未分派利潤unfair trade practice 不公平貿(mào)易手段United Nations Conference on Trade and Development (UNCTAD) 聯(lián)合國貿(mào)易及發(fā)展會議unlimited company 無限公司unlimited liability 無限責(zé)任unlisted security 未上市證券unpresented cheque 末兌現(xiàn)支票unsecured loan 無擔(dān)保貸款；信用貸款utmo

60、st good faith 具最高誠意絕對真確V vending machine 自動售賣機(jī)vertical integration 縱面結(jié)合；垂直合并viewdata system 數(shù)據(jù)傳視系統(tǒng)visible balance 有形貿(mào)易差額visible trade 有形貿(mào)易voucher 傳票；憑單voyage policy 航程保單W warehouse 倉庫；貨倉warehouse warrant 倉單warrant 認(rèn)股權(quán)證warranty （l）保證書，（2）保證條款water transport 水上運(yùn)輸Weights and Measures Ordinance 度量衡條例who