法律英语词汇学习
•  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
案件受理费 litigation fee
案由 nature of case
颁布 issue
颁布 promulgate
办案 handle a case
办理 deal with
包庇罪 crime of concealing the murder
保税区 bonded area
保险法 insurance law
保险凭证 insurance certificate
保证 warranty
保证 guarantee
保证金 bail
保证金 margins
保证金帐户 margin account
保证人，担保人 guarantor
保证书 indemnity  
保证书 covenant of warranty
保证条款 warranty
保值利率 inflation-proof interest rate
被裁定为 be adjudged to be
从重处罚 heavier punishment
从重处罚 severe punishment
存款机构 deposit-taking institution
挫折 frustration
措词 worded
错漏 error|mistake
答复 Reply
批复 Reply
打官司 initiate legal proceeding
打击 struggle against
打假 crack down on counterfeit goods
打假办 Office of Cracking down on Fake Products
大厂回族自治县 Dachang Hui Nationality Autonomous Region
大股 substantial shareholder
大股东控权人 majority shareholder controller
大化瑶族自治县 Dahua Yao Nationality Autonomous County
大连市 Daliang Municipality
大律师 barrister
大律师的收费 counsel's fees
大律师登记册 roll of baristers
大律师公会 Hong Kong Bar Association
大律师见习职位 pupillage
被陈述人 representee
被告人辨解 statement of the defendant
驳回 dismiss
驳回 reject
驳回上诉 reject an appeal
补偿报酬 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
不履行合约 repudiation of the contract
不名誉的行为及手法 dishonourable conduct and practices
不能成立 unable to establish不时frequently
不予支持 unassisted
不作为 omission
财产分割 properties division
财产所有权 property right
裁定 ruling
裁定 order
产权制度 property order
产权关系 property relations
撤消并发回给 reversed and remanded to the original court
陈述 state
承担 assume
承担责任 to be responsible for
承典人 pledgee
承典人 pawnee
承认 confess
城市住宅局 City House Bureau
出典人 pledgor
出典人 pawnor
出口退税制度 the system of refunding taxes on exported goods
出口押汇 bill purchased
出资比例 ratio of investments
处罚 penalty
触犯 violate
传销 pyramid selling
串通 collaborate
从宽处理 lenient punishment, liberal punishment
从轻处罚 lesser punishment
从轻处罚 lighter punishment
从轻处罚 impose a lenient sentence
从轻原则 the principle of lighter punishment
从事 commit
大律师名册 panels of counsels
大律师事务所 barristers' chambers, chambers of counsel
大律师书记 barrister's clerk
律师行业 the practice of law
大批 bulk
代理检察员 acting prosecutor
代理人 agent
代理审判员 acting judge
代通知金 payment in lieu of notice
代销 sales by proxy
丹东市 Dandong Municipality
丹阳市 Danyang Municipality
单位 entity unit
单务合同 unilateral contract
担保 guarantee
担保人 guarantor
担保书 certificate of guarantee
但书 proviso
当事人 litigant
当事人起诉要求 the litigants sue for
党政分工 division of labour between the Party and the government
档案工作人员 file clerk
盗窃枪支 crime of stealing firearms and ammunition
盗窃武器装备 theft of military equipment
道真仡佬族苗族自治县 Daozheng Mulao Nationality Autonomous County
得到证实 to be believed
得利者 beneficiary  
抵触 contravene
抵押 mortgage
抵押品 pledge
抵押物 mortgage
地方人民检察院 Local People's Procuratorate
地役权 easement
第二审判庭 second tribunal
第三者 the third party
第一审判庭 first tribunal
典当物 pledge
调查 investigation
调查报告 investigation
调查取证 investigate and collect evidence
调解 mediate
调解和强制措施 mediation and enforcement measure
调解书 mediation agreement
调解书字号 Written Mediation No.
订货合同卡片 a card of contract
订立 formation
定案结论 verdict
定案理由 reason for decision
定金 deposit
定期减免所得税 regular reduction of income tax
定性 determination on the nature
丢弃 waive
东北人民政府 Northeast People's Government
东乡族自治县 Dongxiang Nationality Autonomous County
董事会 board of directors
动机 intention, motive
冻干健康人血浆 frozen dry healthy human blood
冻干血浆 frozen dry blood plasma
冻结 freeze, suspend
都安瑶族自治县 Duan Yao Nationality Autonomous County
毒品罪 narcotic drug crime
渎职罪 crime of dereliction of duty
独立的不法行为 independent wrong
独立个案 individual cases
独立核算工业企业 independent accounting unit
独立请求书 independent claim
独立审判 independent adjudication
断绝 cease
提出具体意见 submit detailed opinions on
对等原则 principle of reciprocity
对等原则并参照国际惯例 the principle of reciprocity and in reference to the international practice
对合同词句应当按照事情是有效的而不是无效的来理解 verba ita sunt intelligenda ut res magis valeat guam pareat
对金钱借贷的规定 regulations of money lending
对滥用职权的法律补救 legal remedy for abuses of power
对立的一方 opposite party
对令状的发出作确认 acknowledge the issue of the writ
对上诉抗辩 oppose an appeal
对书面文件的词句应当按照对提出词句的当事人尤为不利的原则来解释 verba chartarum fortius accipiuntur contra proferentem
对外经济法律顾问处 Foreign Economic Legal Consultancy Office
对外经济律师事务所 foreign trade law firm
对外经济贸易仲裁委员会 Foreign Economic and Trade Arbitration Commission
对外贸易经济合作部 Ministry of Foreign Trade and Economic
对物诉讼令状 writ in rem
对帐 reconcile, reconciliation
多边公约 multilateral convention
多边国际公约 multi-latreal international conventions
多分 a larger share
多头 long position, bull position
多头仲裁 multiple arbitration
多于一名人士 2 or more persons
多元立法体制 plural legislative structure
多元主义 pluralism
峨边彝族自治县 Ebian Yi Nationality Autonomous County
恩施土家族苗族自治县 Enshi Tujia Nationality Miao Nationality Autonomous County
恩恤付款 ex gratia payment
二审 second instance
二审裁定书 order of second instance
二审法院 Court of Second Instance
二审判决书 written order of Second Instance
二者只能择其一 the inclusion of one is the exclusion of the other
发回重审 remand a lawsuit for a new trial
发货人 consignor, shipper
发生法律效力 be legally effective
发现 discovery  
发行审核委员会 the Issuance Examination Commission
发展规划 development plan
罚款 Fin
法案 bill
法定部门 statutory machinery
法定代表律师 Official Solicitor
法定代表人 legal representative
法定代理人 legal agent
法定继承 legal inheritance
法定继承人 legal heir
法定监护人 legal guardian
法定期限 time limit provided by law
法定义务 legal duty
法定语言 legal language
法定主管当局 statuory authority
法官法 judges law
法官考评委员会 committee for the examination and appraisal of judges
法规 laws and regulations
法纪 Law and Discipline
法纪监督 supervision over legal discipline
法理背景 jurisprudential background
法理背景 jurisprudential base
法理学 jurisprudence
法令 decree
法律程序文件 written process
法律冲突 conflict of laws
法律服务所 Legal Service Office
法律概念 legal concept
法律顾问处 Legal Consultant Office
法律后果 legal effect
法律解释权 power of law interpretation
法律面前人人平等 equality before the law
合法的 legitimate
法律上的财产处分 legal disposition of property
法律上的能力 legal capacity
法律效果 legal effect
法律行律 juristic act
法律行为 act under the law
法律性 legality
法律性文献 legal document
法律虚无主义 legal nihilism
法律依据 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
法人单位 legal entity
法人委托书 power of attorney
法庭程序文件 process of court
法团公司 incorporated company
法系地区 relevant law area
法学派别 School of Legal Scholare
法学研究所 Institute of Law
法医 medicolegal
法院 court
法院组织法 organic law of the courts
法制委员会 Commission on Legislation Affairs
翻新 revision
反驳 disprove
反对通知书 notice of objection
反革命宣传煽动罪 crime of counter revolutionary propaganda and incitement
反革命罪 crime of counter-revolution
反悔 repudiate, resile
反诉 counter-claim
反要约 counter offer
反走私 anti-smuggling
返还 restitution
返还性损害赔偿金 restitutionary damages
犯 commit
犯人 convict
犯罪分子 offender
犯罪客观方面 objective aspect of crime
犯罪客体 object of crime
犯罪事实 particulars of offense
犯罪心意 mens rea
犯罪行为 actus reus
犯罪中止 discontinuation of a crime
犯罪主观 subject of crime
犯罪主观方面 subjective aspect of crime
贩卖毒品 crime of drug trafficking
贩卖假药罪 crime of selling bogus medicines
贩卖淫秽物品罪 crime of selling pornographic articles
贩运伪造的国家货币罪 crime of trafficking in counterfeit national currency
方便与公平的原则 principles of convenience and fairness
防城各族自治县 Fangcheng Ge Nationality Autonomous County
防止性禁制令 prohibitory injunction
妨碍 pervert
妨碍司法公正 interfere with the course of justice
妨碍司法公正 obstruction of justice
妨害公务罪 crime of interference with public administration
妨害公务罪 crime of interference with state functions
妨害社会管理秩序罪 crime of disrupting the order of social administration
妨害他人婚姻家庭罪 crime of disrupting marriage and the family
房款凭证 evidence of purchasing money for real estate
房屋的产权 property right in real estate
房屋估价单 home appraisal report
房屋继承 successor in title, transferee in real estate, transferee mottoes
放火罪 crime of arson
放弃 relinquish
放弃 waive
放行条 release pass
非专业人士 lay persons
非法 unlawful
非法 illegal
非法查封 unlawful foreclosure
非法查封财产 unlawfully seal up property
非法逮捕, 拘禁或搜身 unlawful arrest, detention, and search
非法的告发 wrongful prosecution
非法的检举 wrongful prosecution
非法购买 illegally purchasing
非法拘禁罪 crime of unlawful detention
非法同居关系 cohabiting unlawfully
非法制造枪支及弹药罪 crime of illegally manufacturing firearms and ammunition
非法转让 unlawful assign men
t非婚生子女 illegitimate child
诽谤 defame
废除 repeal
分割 partition
分居 live separate and apart
分离 severance
分期付款 installment payment
分期付款 by instalment
分期支付 by instalment
分权共有人 co-owner
分权学说 doctrine of separation of powers
分摊 apportion
分租 sub-lease
纷争的解决 settlement to disputes
丰宁满族自治县 Fengning Manchu Autonomous Region
风险投资 venture capital
封宗法主意思想 feudal legal thought
佛山市 Foshan Municipality
否定 repudiate
否决权 veto power
否认 deny
否认立约 non est factum
夫妻 spouse
夫妻感情 goodwill as between spouses
夫妻共同所有财产 joint property of the spouses
夫妻关系 spousal relationship
夫妻关系中的子女 a child of a union of concubinage
夫妻间有互相扶养的义务 mutual obligation between spouses for maintenance of one another
夫妻名义 pugitive spouses
夫妻身份 spousal relationship
夫妻在婚姻关系存续期间 while a spousal relationship subsists
扶养的义务 mutual maintenance support obligation
扶养费 maintenance
符号 sign
福利社会 welfare society
福州市 Fuzhou Municipality
抚顺市 Fushun Municipality
抚养 foster
抚养费 cost of maintenance
抚养关系的继父子 foster father and son relationship
父母权 parental right
付购 re-purchase
付清余款 paid the residual balance
负责 be responsible
附带民事诉讼 supplementary civil action
附录 Appendix
附件 Appendix
附属公司 subsidiary
附属于 collateral to
阜新蒙古族自治县 Fuxin Mongolia Autonomous Country
复合氨基酸 compound amino acid
复核审法院 Court of Review
复息 compound interest
复议 review
复员费 decommission pay
复员军人 demobilized serviceman
副检察长 Deputy Chief Procuratoy
富川瑶族自治县 Fuchuan Yao Nationality Autonomous
改过自新 remorse and reform
盖章 seal
干部 cadre
干扰 disturb
干扰证人 interfere with a witness
干预 intervention
甘肃省 Gansu Province
肝炎 hepatitis
感化 influence
感情破裂 loss of affection
赣州市 Ganzhou Municipality
港币发行权 authority to issue Hong Kong currency  
革委会 revolutionary committee
格式合同 standard form of contract
个人财产 personal property
个体户 individual household
个体劳动者所有权 individual worker's ownership
各级 at different levels
各级地方政府 local government at several levels
各尽所能 from each according to his ability
各省 of all provinces
给予 assign
给予适当的经济帮助 render suitable financial assistance
给予援助令状 Writ of Assistance
根本法律 fundamental law
根据成文法推定的默示条款 terms implied by legislation
根据法院判决推定的默示条款 terms implied by courts
根据惯例推定的默示条款 terms implied by usage
根据婚姻法的规定 according to Marriage Law provisions
更改 alter
更换 replacement
工矿产品合同试行条例 The Trial Implementing Regulations on Contracts of Industrial and Mineral Product
工矿区 industrial and mining district
工农联盟 Alliance of Workers and Peasants
工商统一税 unified industrial-commercial tax
工作场所 work place
公检法机关 organs of the public security, the procuracy and the court
公安 Public Security Officers
公安部 Ministry of Public Security
公安部法规局 The Bureau of Policies and Regulations of the Ministry of Public Security
公安处 Public Security Office
公安机关 Public Security Organs
公安机关行政处罚决定 Public Security Penalty Decision
公安局 Public Security Bureau
公安派出所 local police station
公安人员 Public Security Officers
公共开支 public expenditure
公共性 public character
公共帐目的审计制度 system for auditing public accounts
公共政策 public policy
公共政策的原则 principle of public policy
公共秩序 public order
公共主管当局 competent authority
公积金 public accumulation funds
公检法 public security organs, procuratorial organs and people's courts
公开 disclose
公开聆讯方式 public hearing
公开审理 public hearing
公民 citizen
公民劳动义务 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
公诉 public prosecution
公诉机关 public prosecution organ
公诉人 public prosecutor  
公诉书 bill of indictment
公务人员 public official
公有制 public ownership system
公约国 Convention country
公约证明书 Convention certificates
公证承付 notarial act of honour
公证会计师办事处 Notarial Accountants' Office
公证机关 notary public
公证人 public notary
公证证明 notarial certification
公职 public office
公众假期 public holiday
公众假日 public holiday
公众利益 public advantage
供认 confession
供述 confession
供销合作社 supply and marketing co-operative
共负盈亏 share profits and losses
共谋 collude
共青团中央 The Central Committee of the Communist Young League
共识政府 Government by consensus
共同被告人 co-defendant
共同财产 common property
共同犯罪 joint offence
共同纲领 common programme
共同权利 a joint right
共同实施违法行为 jointly committed the offence
共同误解 common mistake
共同原告 co-plaintiff
共同债务joint debts
共享软件 shareware
勾结 collude  
构成要件 constitutive requirements
估计 assess
股东大会 stock-holder meeting
股份有限公司 stock limited company
固定资产 fixed capital
故意 intention
故意的动机 intentional motive
故意破坏公私财物罪 crime of intentionally sabotaging public or private property
故意杀人罪 crime of intentional homicide
故意伤害 intentional injury
故意伤害致人死亡 intentional infliction of bodily injury resulting in a person's death
故意伤害致死罪 crime of intentionally injuring another which resulted in death
故意伤害罪 crime of intentional injury
故意投毒 spreading poison with intent
雇佣合同 employment contract
寡妇 widow
挂靠 be subordinate to
挂牌公司 company-in-name
拐卖人口罪 crime of abducting and trafficking human beings
关键 pivotal issue
关税壁垒 customs barrier
关系恶化 worsening of relations
关系过远 remote
关押 custody
关员级人员 customs officer
官僚主义 bureaucracy
官职 public office
管卡压 interference, obstruction and oppression
管理办法 Administrative Measures
行政措施 Administrative Measures
管辖范围 scope of jurisdiction
管辖权 jurisdiction
管有令状 writ of possession
管制 control
管制 public surveillance
管制 regulate
贯彻执行 executed in fact
广东省 Guangdong Province
广西壮族自治区 Guangxi Zhuang Nationality Autonomous Region
归还 restitution
规范 regulate
规则 rule
规章 directive
桂林市 Guilin Municipality
锅炉压力容器检验所 Inspection Institution for Boiler Pressing Containers
国防部 Ministry of National Defense
国防科学技术工业委员会 National Defense Scientific Technological Industry
国际供应合同 international supply contract
国际惯例 international common practice
国际惯例 international practice
国际海事卫星组织公约 Convention on the International Maritime Satellite Organization
国际私法 private international law
国际运输 international transport
国家安全局 The State Administration of National Security
国家版权局 State Copyright Bureau
国家保密局 State Bureau of Protection of Confidential Documents
国家编制委员会 State Organization Commission
国家标准局 State Standard Bureau
国家测绘局 State Bureau of Surveying and Mapping
国家城市建设总局 State City Construction General Bureau
国家出版局 State Publication Bureau
国家出入境检验检疫局 The State Administration for Entry-Exit Inspection and Quarantine
国家档案局 State Archives Bureau
国家地震局 State Seismology Bureau
国家电力公司 State Electric Power Corporation
国家发展计划委员会 State Development & Planning Commission
国家防汛总指挥郭办公室 State Flood Prevention General Command Office
国家房管局 State Housing Management Bureau
国家纺织工业局 State Administration on Textile Industry
国家纺织工业局 State Textile Industry Bureau
国家工商行政管理局 State Administration for Industry and Commerce
国家公诉人 State Prosecutor
国家广播电影电视总局 The State Broadcasting Film and Television Administration
国家国防动员委员会 National Defense Mobilization Commission
国家国内贸易局 State Administration for Domestic Trade
国家国有资产管理局 State State-owned Assets Administration Bureau
国家海洋局 State Oceanic Administration
国家核安全局 State Nuclear Safety Bureau
国家环境保护总局 State Environment Protection Administration
国家黄金管理局 State Gold Administration Bureau
国家机关人民防空办公室 State Organ People Air Defence Office
国家机械工业局 State Administration of Machinery Industry
国家基本建设委员会 State Infrastructure Commission
国家计划生育委员会 State Family Planning Commission
国家计划委员会 State Planning Commission
国家计量局 State Metrological Bureau
机部机械设备成套总局 General Office of Complete Set of Machinery of the First Machinery Industry Ministry of the State Construction Commission
国家建筑材料工业局 State Construction Materials Industry Administration
国家教育委员会 State Education Commission
国家结构 state structure
国家进出口管理委员会 State Import & Export Regulatory Commission
国家进出口银行 State Import & Export Bank
国家禁毒委员会 National Ban Drugs Commission
国家经济贸易委员会 State Economy & Trade Commission
国家经济体制改革委员会 State Commission for Restructuring Economy
国家经济委员会 State Economy Commission
国家开发银行 State Development Bank
国家开发银行办公厅 General Office of State Development Bank
国家科委自然科学奖励委员会 State Science Commission
国家科学发明评选委员会 State Science Commission Invent Selection Commission
国家科学技术委员会 State Scientific and Technological Commission
国家劳动总局 State Labour Bureau
国家粮食储备局 State Grain Reserves Bureau
国家林业局 State Bureau of Forestry
国家旅游局 State Bureau of Tourism
国家煤炭工业局 State Coal Industry Administration
国家密码管理委员会办公室 State Secret code Regulatory Commission Office
国家民族事务委员会 State National Affairs Commission
国家南极考察委员会 National South Pole Investigation Commission
国家能源投资公司 State Energy Resources Investment Corporation
国家能源委员会 State Energy Resources Commission
国家农业委员会 State Agriculture Commission
国家农业综合开发办公室 State Agriculture Comprehensive Development Office
国家破产储量管理局 State Minerals Reserves Administration Bureau
国家器具 state apparatus
国家轻工业局 State Light Industry Administration
国家轻工业局 State Light Industry Bureau
国家人防委员会 State People's Air Defense Commission
国家人事局 State Personnel Bureau
国家商标局 State Trademark Bureau
国家商检局 State Commodity Inspection Bureau
国家石油和化学工业局 State Petroleum and Chemical Industry
国家水产总局 State Aquatic Product General Bureau
国家税务局 National Taxation Head Office
国家税务总局 State Administration on Taxation
国家所有权 state ownership
国家体育运动委员会 State Physical Culture and Sports Commission
国家体育总局 State Administration of Sports
国家统计局 State Statistics Bureau
国家土地 State owned land
国家土地管理局 China Land Administration Bureau
国家外国专家局 State Foreign Expert Bureau
国家外汇管理局 State Foreign Exchange Administration Bureau
国家文物局 State Cultural Relic Bureau
国家无线电管理委员会 State Radio Regulatory Commission
国家物价局 State Price Control Bureau
国家物资局 State Commodities Bureau
国家新闻出版署 National News Publication Bureau (National Copyright Bureau)
国家行政区域划分 demarcation of national administrative zones
国家行政学院 Chinese Academy of Engineering Sciences
国家烟草专卖局 State Tobacco Monopoly Bureau
国家药品监督管理局 State Drug Administration
国家冶金工业局 State Metallurgical Industry Bureau
国家邮政局 State Post Office Bureau
国家有色金属工业局 State Non-Ferrous Metal Industry Bureau
国家语言文字工作委员会 State Language Affairs Commission
国家知识产权局 State Intellectual Property Bureau
国家制度 state system
国家质量技术监督局 State Bureau of Quality Technical Supervision
国家中医药管理局 State Chinese Medicine Administration Bureau
国家主席 President of the State
国家自然科学基金委员会 State Natural Science Funds Commission
国家宗教事务局 State Bureau of Religious Affairs
国库券 treasury bills
国民政府 National Government
国体 polity
国土资源部 Ministry of Natural Resources
国务院 State Council
国务院 Safety manufacture Commission of the State Council
国务院办公厅 General Office of the State Council
国务院参事室 Counsellor Office of the State Council
国务院出版事业管理局 Publication Cause Administration Bureau of the Council
国务院电子振兴领导小组办公室 Electronic Rejuvenation Leading Group Office of the State Council
国务院发展研究中心 The State Development Research Center
国务院法制办Legal Affairs Office of the State Council
国务院法制局 Bureau of the Legislative Affairs under the State Council
国务院扶贫开发办 Aid-the-Poor Development Office of the State Council
国务院港澳办 Hong Kong and Macao Office of the State Council
国务院工资制度改革小组 Salary Reform Group of the State Council
国务院关税税则委员会 Customs tariff Commission of the State Council
国务院环境保护领导小组 Environment Protection Leading Group of the State Council
国务院机关事务管理局 Bureau of Institutional Affairs of the State Council
国务院计划生育领导小组 Family Planning Leading Group of the State Council
国务院减轻企业负担部际联席会议 Lighten the Burden on the CHINESE COMMUNIST PARTY
国务院经法规研究中心 Research Centre for Economic Legislation Under the State Council
国务院经济法规研究中心 Economic Law Research Center of the State Council
国务院经济贸易办公室 Economic and Trade Office of the State Council
国务院纠正行业不正之风办公室 Correcting Industrial Illegitimate Practice Office of the State Council
国务院军队转业干部安置工作小组 Demobilized Army Cadre Emplacement Leading Group of the State Council
国务院科技干部局 Science and Technology Cadre Bureau of the State Council
国务院科技教育领导小组办公室 Science and Technology Education Leading Group Office of the State Council
国务院口岸领导小组 Port Leading Group of the State Council
国务院农村发展研究中心 Rural Development Research Center of the State Council
国务院贫困地区经济开发领导小组 Impoverished Area Economic Development Leading Group of the State Council
国务院企业管理委员会 Enterprise Regulatory Commission of the State Council
国务院侨务办公室 Oversea Chinese Affairs Office of the State Council
国务院清产核资领导小组 Liquidition and Assets Check Group of the State Council
国务院清产核资领导小组办公室 Liquidation Assets Check Leading Group Office of the State Council
国务院清理三角债导小组 Clearing "Chain Debts" Leading Group of the State Council
国务院清理固定资产投资项目领导小组 Liquidition Fixed Asset Investment Projects Leading Group of the State Council
国务院三峡工程建设委员会 Three Gorges Project Construction Commission of the State Council
国务院三线建设调整改造规划办公室 San Xian Construction Adjustment Reorganization Planning Office of the State Council
国务院生产办公室 Manufacture Office of the State Council
国务院水土保持委员会 Water Soil Conservation Commission of the State Council
国务院税收财务物价大检查办公室) Taxation Accounting Commodity Price Examination Office of the State Council
国务院台湾事务办公室 Taiwan Affairs Office of the State Council
国务院特区办公室 Special Zone Office of the State Council
国务院体制改革办公室 System Reform Office of the State Council
国务院统一着装管理委员会 Uniform Regulatory Commission of the State Council
国务院退伍军人和军队离退休干部安置领导小组 Demobilized Soldier and Army Retired Cadre Emplacement Leading Group of the State Council
国务院外事办 Foreign Affairs Bureau of the State Council
国务院稀土领导小组 Rare-Earth Leading Group of the State Council
国务院新闻办公室 News Office of the State Council
国务院信息化工作领导小组 Information Work Leading Group of the State Council
国务院学位委员会 Academic Degree Commission of the State Council
国务院证券委员会 Securities Commission of the State Council
国务院知青办 Intellectual Young People Office of the State Council
国务院知识产权办公会议办公室 Intellectual Property Working Meeting Office of the State Council
国务院住房制度改革领导小组 Housing System Reform Leading Group of the State Council
国有股 state-owned shares
国有股减持 reduce state's stake in listed companies
国债投资 treasury bond investment
国债专项资金 special fund for treasury bond
哈尔滨市 Harbin Municipality
海关法 customs law
海关税 customs duties
海关总署 General Customs Administration
海军司令部 Commander Department of the Navy
海事法院 admiralty court
海洋公约 the Hague Convention
含糊 ambiguity
邯郸市 Handan Municipality
汉族 Han people
合并 merger
合法 lawful
合法的房屋所有权 legitimate land ownership right
合法继承人 lawful successor
合法权益lawful benefit
合法权益 lawful right
合法收入 legitimate income
合法受让人 lawful assignee
合法性 legality
合肥市 Hefei Municipality
合伙生意 partnership
合计惩处 aggregate punishment
合理的 reasonable
合理的考虑 reasonable contemplation
合理的预见 reasonable foresee ability
合理期限 reasonable time
合理时限 reasonable time
常用法律短句
1.Divine’s punishments, though slow, are always sure.
  天网恢恢，疏而不漏。
  2.An act is not a crime unless the law says it is one.
  法无明文规定者不为罪。
  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.
  法律难断家务事。
  5.This document is legally binding.
  该文件具有法律约束力。
  6. This law is in abeyance.
  此法暂缓执行。
  7. This law has become a dead letter.
  此法已成为一纸空文。
  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.
  法院驳回诉讼。
  10. The court ordered the case to be retried.
  法院命令重审此案。.
  11.Giving the killer what he deserves.
  予杀人者以应得之罪。
  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.
  每个人都享有言论自由。
  14. Everyone is equal before the law.
  法律面前人人平等。
  15. First in time, first in right.
  先在权利优先。
  16. No rights can rest on one person without a corresponding duty resting on some other person or persons.
  没有无义务的权利。
  17. In most civil contexts it does not matter whether negligence is “gross” or “slight”.
  在多数民事事项环境中，过失行为是否“严重”或“轻微”并不关紧要。
  18. Traditionally, firm referred to a partnership, as opposed to a company.
  按惯例，firm是指合伙企业，与公司相对。
  19.A transaction between two parties ought not to operate to the disadvantage of a third.
  合约不约束第三人。
  20. An acceptance once given cannot be revoked unless the offeror consents.
  除非要约人同意，承诺一经做出即不得撤回。
  21. A contract may be modified if the parties reach a consensus through consultation.
  当事人协商一致即可以变更合同。
  22. Any amendments to this contract shall become effective only by a written agreement by Party A and Party B.
  对本合同的任何修改，只有经甲、乙双方签署书面协议后方能生效。
  23. Any annex is the integral part of this contract.
  本合同一切附件均为本合同的有效组成部分。
  24. Any departure from the terms and conditions of the contract must be advised in writing.
  任何与合同条款相背离的地方，都应以书面形式通知。
  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.
  一方当事人不履行本合同的全部或任何部分义务均应被视为是根本违约。
  26. Any party has no right to terminate this contract without another party’s agreement.
  未经另一方当事人同意，任何当事人均无权终止本合同。
  27.Examples of void contracts are those entered as a result of misrepresentation, duress or undue influence.
  因欺诈、胁迫和乘人之危而签订的合同属于可撤销合同。
  28. If any of the above-mentioned clauses is inconsistent with the following additional clauses, the latter to be taken as authentic.
  以上任何条款如与下列附加条款相抵触，以下列附加条款为准。
  29. If there are provisions as otherwise stated in respect to contracts in other laws, such provisions shall be followed.
  其他法律对合同另有规定的，应依照这些规定。
  30.No consideration, no contract.
  合同无对价不成立。
  31. Other special terms will be listed bellows.
  甲、乙双方如有特殊约定将在下列另行约定。
  32. Party A and B have reached an agreement through friendly consultation to conclude the following contract.
  甲、乙双方，经友好协商一致，订立本合同。
  33. Parties hereto may revise or supplement through negotiation matters not mentioned herein.
  本合同如有未尽事宜，双方可协商修订或补充。
  34. The parties may dissolve the contract upon consensus through consultation.
  当事人协商一致，可以解除合同。
  35. Counsel must not lead the witness.
  律师不得诱导证人。
  36. The jury returned a verdict of guilty, and the judge will pass sentence next week.
  陪审团裁定有罪，法官将于下周判刑。
  37. The jury was unable to reach a unanimous decision.
  陪审团未能达成意见一致的裁决。
  38.Judgment was entered for the plaintiff.
  判决原告胜诉。
  39. Now the court is in session.
  现在开庭。
  40. Order in the court.
  法庭内保持肃静。
非常实用的法律词汇（中英对照）
w 债转股 debt-to-equity swap
w 港元的联系汇率制 the linkage system between the US dollar and the HK dollar
w 坏帐、呆帐、死帐 bad account/ dead account/ uncollectible account/bad debt/ bad loan
w 反倾销措施  anti-dumping measures against...
w 通货紧缩 deflation
w 通货膨胀 inflation
w 非配额产品 quota-free products
w 非生产性投资  investment in non-productive projects
w 风险管理/评估  risk management/ assessment
w 风险基金 venture capital
w 风险准备金 loan loss provision/ provisions of risk
w 搞活国有大中型企业  revitalize large and medium-sized state owned enterprises
w 规模经济  scale economy/ economies of scale
w 国合企业(即国有合作社) state-owned cooperatives
w 国际收支  balance of international payments/ balance of payment
w 国际收支不平衡 disequilibrium of balance of payment
w 国家补贴  public subsidies
w 国家现汇结存  state foreign exchange reserves
w 合理引导消费  guide rational consumption
w 季节性调价 seasonal price adjustments
w 既成事实 established/accomplished facts
w 技工贸结合的科技型企业  scientific and technological enterprises that integrate scientific and technological development with industrial and trade development
w 劳动密集性企业  labor-intensive enterprises
w 乱集资、乱摊派、乱收费 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 千年问题、千年虫  millennium bug
w 企业技术改造 technological updating of enterprises
w 企业亏损补贴  subsidies to cover enterprise losses
w 实行国民待遇  grant the national treatment to
w 平等互利、讲求实效、形式多
样、共同发展的方针
  pursuing practical results, adopting various ways and seeking common development/ the principle of equality, mutual benefit, efficiency, diversity and mutual development
w 瓶颈制约  "bottleneck" restrictions
  
  
w 市场准人的行政管理措施 AAMA: Administrative Aspects of Market Access
w 亚太工商咨询理事会 ABAC: APEC Business Advisory Council
w 亚太商业论坛 ABF: APEC Business Forum
w 亚太通讯与数据系统 ACDS: APEC Communications and Database System
w 亚太中小企业技术交流与培训中心 ACTETSME: APEC Center for Technology Exchange and Training for Small and Medium Enterprises
w 亚洲开发银行 ADB: Asian Development Bank
w 亚太经合组织经济领导人会议 AELM: APEC Economic Leaders Meeting
w 东盟自由贸易区 AFTA: ASEAN Free Trade Area
w 亚太经合组织部长级会议 AMM: APEC MinisteriaI Meeting
w 澳新紧密经济关系协定 ANZCERTA: Australia New Zealand Closer Economic Relations Trade Agreement
w 亚太商业网络 APB-Net: Asia-Pacific Business Network
w 亚太经济合作组织 APEC: Asia-Pacific Economic Cooperation
w 亚太能源研究中心 APERC: Asia Pacific Energy Research Center
w 亚太信息基础设施 APII: Asia-Pacific Information Infrastructure
w 亚太实验室认可合作 APLAC: Asia Pacific Laboratory Accreditation Cooperation
w 亚太法定计量论坛 APLMF: Asia Pacific Legal Metrology Forum
w 亚太计量程序 APMP: Asia Pacific Metrology Program
w 东南亚国家联盟 ASEAN: Association of South-East Asian Nations
w 亚欧会议 ASEM: Asia-Europe Meeting
w 农业技术合作 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 民事上的没收  civil forfeiture
w 民事上诉  civil appeal  
w 民事主体  civil subject
w 民事法律关系  civil legal relationship
w 民事活动  activity relating to civil law
w 民事纠纷  civil dispute
w 民事客体  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 民事过失  civil negligence
w 民事责任事故  accident involving civil liability
w 民事补偿  civil remedy
w 民事诉讼  civil action
w 民事损害  civil injury
w 民事债务  civil debt
w 民事管辖  civil jurisdiction
w 民事制裁  civil sanction
w 民事审判  civil trial
w 民事调解  civil mediation
w 民事罚款  civil penalty
w 民事权利争议  dispute concerning private rights
w 民事权利剥夺  deprived of private rights  
w 民事权利请求 civil claim
w 民事权利变更  alternation of private right
w 民政  civil administraion
  
  
w 民事权利与责任  civil right and liability
w 民事权利  civil right
w 人身权利  jura personarum; rights of the person
w 人格权  right of personality
w 上诉权  right of appeal
w 不受时效限制权  imprescriptible right
w 立遗嘱权 right to make a will
w 合法权利  legal right
w 共有权  communal tenure
w 求偿权  recoupment; recourse
w 居住权  right of habitation
w 使用权  right of use
w 委任权  power of pocuration
w 财产权  proprietatis; property right
w 财产让与权  benefit of cession
w 起诉权 right of action
w 采光权 right of ancient lights
w 专用权  sole right of use
w 专有权  exclusive power
w 专利申请权  clailm of patent application
w 控告权  right of complaint
w 答辩权  right of reply
w 解释权  right to interpret
w 经济权利  economic right
w 债的请求权  debt claim
w 监护权  guardianship
w 选择权  right of choice
w 转卖权  right of resale
  
  
w （当事方为进行仲裁或接受国际法院的管辖权而签订的）协定 compromis: a special agreement between States to submit a particular issue either to an arbitral tribunal or to the International Court of Justice
w 事实上 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 根据公允及善意的原则 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 依职权而自然获得 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 主动的，自愿的 ex proprio motu(ex mero motu): of his own motion  
w 不可抗力 force majueure(法语): irresistible compulsion or coercion
w 强制法 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 万民法，万国法，国际法 jus gentium: the law of people; international law  
w 法无明文不处罚 nulla poena sine lege: no penalty(punishment) without a law  
w 法无明文不为罪 nullum crimen sine lege: no crime without a law  
w 条约必须遵守原则 pact sunt servand: a pact is not to be surrendered (agreements are to be kept)
w 自身，本身；本质上 per se
w 不受欢迎的人（personna grata 受欢迎的人） personna non-grata
w 初步的，表面上的 prima facie: at first appearance; on the face of things  
w 情势变迁原则 rebus sic standibus: change of circumstances  
w 无主物 res nullius: an asset susceptible of acquisition but presently under the ownership or sovereignty of no legal person
w 未确定时日的 sine die: without a date  
w 越权行为（与intra vires相对） ultra vires(act)
w 占领地保有原则 uti possidetis
  
v Lesson Six
w 民事责任  civil liability
w 不履行法律责任  omission
w 共同连带责任  joint and separate responsibility
w 完全责任  full liability
w 侵权责任 liability for tort
w 连带责任  joint liability
w 财产责任  property liability
w 过失责任  fault liability
w 替代责任  vicarious liability
w 无限责任  unlimited liability
w 单独责任  solitary liability
w 道德责任  moral obligation
w 监护责任  liability of guardian
w 严格责任赔偿  strict liability
汉英对照民事判决书常用词汇
（1）  管辖:jurisdiction
（2）  回避:withdrawal
（3）  当事人:parties
（4）  诉讼代理人:agents ad litem
（5）  证据:evidence
（6）  书证、物证:documentary evidence, material evidence
（7）  视听资料:audio-visual material
（8）  证人证言:testimony of witnesses
（9）  当事人陈述:statements of the parties
（10） 鉴定结论:expert conclusions
（11） 勘验笔录:records of inpsection
（12） 期间:time periods
（13） 送达:service
（14） 调解:conciliation
（15） 财产保全；property preservation
（16） 先予执行:advance execution
（17） 强制措施:compulsory measures
（18） 诉讼费用:litigation costs
（19） 执行措施:execution measures
（20） 执行中止和终结:suspension and termination of execution
（21） 案由:cause of action
（22） 诉讼请求:the claims
（23） 争议的事实和理由:cause or causes of the dispute
（24） 审判人员:judicial officers
（25） 书记员:court clerk
（26） 立案:docket a case
（27） 组成合议庭开庭审理:form a collegial panel to conduct the trial
（28） 上诉期间:the time limit for filing an appeal
（29） 上诉的法院:the appellate court
（30） 判决、裁定:judgments and written orders
（31） 不服一审判决:refuse to accept the first-instance judgment
（32） 发生法律效力的:legally effective
（33） 起诉状:a statement of complaint
（34） 上诉状:the appeal petition
（35） 答辩状:the defence
（36） 裁定撤销原判决:make a written order to set aside the judgment
（37） 发回原审人民法院重审；remand the case t the original people’s court for retrial
法院实用英语词汇
如果不小心接到罚单必须去法院的话, 以下的这些单字词组也许对你会蛮有用的喔!
adjourn:延期再审
alibi:不在现场证明
appeal:上诉
appear (in court):出庭
bailiff:庭丁，(法庭)警卫
by-law:条例，细则
clause:法律条款
defendant:被告
dismerit(traffic offense point):（交通违规记）缺点
driving under influence:嗑药后驾驶
driving while intoxicated (DWI):酒醉后驾驶
evidence:证据
fine:罚锾
first offense:初犯
hear 法官)审理
hit and run:肇事后逃离现场
illegal parking:违规停车
indict:起诉
jaywalking:违规穿越马路
judge:法官
negligent driving:不小心驾驶
parallel parking:平行停车
perjury:伪证
plead guilty [not guilty]:认罪 [不认罪]
preside法官)列席
recess:休庭
reckless driving:鲁莽驾驶
ruling:裁决
run the red light:闯红灯
speeding:驾车超速
take an oath:宣誓
testify:做证
traffic court:交通法庭
traffic regulations:交通规则
traffic violation:交通违规

※ 来源：考研论坛 bbs.kaoyan.com

 

财会名词汉英对照表

〓若干财会金融名词汉英对照表〓

（1）会计与会计理论
会计 accounting
决策人 Decision Maker
投资人 Investor
股东 Shareholder
债权人 Creditor
财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
私业会计 Private Accounting
公众会计 Public Accounting
注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC
美国注册会计师协会 AICPA
财务会计准则委员会 FASB
管理会计协会 IMA
美国会计学会 AAA
税务稽核署 IRS
独资企业 Proprietorship
合伙人企业 Partnership
公司 Corporation
会计目标 Accounting Objectives
会计假设 Accounting Assumptions
会计要素 Accounting Elements
会计原则 Accounting Principles
会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析Financial Analysis
会计主体假设 Separate-entity Assumption
货币计量假设 Unit-of-measure Assumption
持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption
资产 Asset
负债 Liability
业主权益 Owner's Equity
收入 Revenue
费用 Expense
收益 Income
亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) Principle
客观性原则 Objective Principle
一致性原则 Consistent Principle
可比性原则 Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning

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（2）会计循环
会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
帐户 Ledger
会计科目 Account
会计分录 Journal entry
原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal
购货日记帐 Purchase Journal
普通日记帐 General Journal
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries

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（3）现金与应收帐款
现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
支票 Check(cheque)
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit
在途支票 Outstanding check
应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
商业折扣 Trade discount
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
备抵坏帐 Bad debt allowance
损益表法 Income statement approach
资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
不带息票据 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
贴现 Discount
背书 Endorse
拒付费 Protest fee

------------------------------------------------------------
（4）存货
存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in process inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销 Consignment
寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory
购货 Purchase
购货折让和折扣 Purchase allowance and discounts
存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification
加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio

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（5）长期投资
长期投资 Long-term investment
长期股票投资 Investment on stocks
长期债券投资 Investment on bonds
成本法 Cost method
权益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
股权登记日 Date of record
除息日 Ex-dividend date
付息日 Payment date
债券面值 Face value, Par value
债券折价 Discount on bonds
债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
普通股 Common Stock
优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直线摊销法 Straight-Line method of amortization
实际利息摊销法 Effective-interest method of amortization

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（6）固定资产
固定资产 Plant assets or Fixed assets
原值 Original value
预计使用年限 Expected useful life
预计残值 Estimated residual value
折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
帐面价值 Carrying value
应提折旧成本 Depreciation cost
净值 Net value
在建工程 Construction-in-process
磨损 Wear and tear
过时 Obsolescence
直线法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
双倍余额递减法 Double-declining balance method (DDB)
年数总和法 Sum-of-the-years-digits method (SYD)
以旧换新 Trade in
经营租赁 Operating lease
融资租赁 Capital lease
廉价购买权 Bargain purchase option (BPO)
资产负债表外筹资 Off-balance-sheet financing
最低租赁付款额 Minimum lease payments
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（7）无形资产
无形资产 Intangible assets
专利权 Patents
商标权 Trademarks, Trade names
著作权 Copyrights
特许权或专营权 Franchises
商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
摊销 Amortization
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（8）流动负债
负债 Liability
流动负债 Current liability
应付帐款 Account payable
应付票据 Notes payable
贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of long-term liabilities
应付股利 Dividends payable
预收收益 Prepayments by customers
存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 value added tax
营业税 Business tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
或有损失 Loss contingencies
或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
递延所得税负债法 Deferred income tax liability method

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（9）长期负债
长期负债 Long-term Liabilities
应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds
可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds
无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate
实际利率 Actual rate
有效利率 Effective rate
溢价 Premium
折价 Discount
面值 Par value
直线法 Straight-line method
实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable
抵押借款 Mortgage loan
--------------------------------------------------
（10）业主权益
权益 Equity
业主权益 Owner's equity
股东权益 Stockholder's equity
投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
资本公积 Capital surplus
留存收益 Retained earnings
核定股本 Authorized capital stock
实收资本 Issued capital stock
发行在外股本 Outstanding capital stock
库藏股 Treasury stock
普通股 Common stock
优先股 Preferred stock
累积优先股 Cumulative preferred stock
非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales ,of stock
发行成本 Issuance cost
成本法 Cost method
面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
股权登记日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment
现金股利 Cash dividend
股票股利 Stock dividend
拨款 appropriation
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（11）财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
收益表 Income Statement
帐户式 Account Form
报告式 Report Form
编制（报表） Prepare
工作底稿 Worksheet
多步式 Multi-step
单步式 Single-step
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（12）财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
（现金流量表）
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
（资金来源与运用表）
营运资金 Working Capital
全部资源概念 All-resources concept
直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
财务活动 Financing activities
投资活动 Investing activities
-----------------------------------------------------------
（13）财务报表分析
财务报表分析 Analysis of financial statements
比较财务报表 Comparative financial statements
趋势百分比 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
价益比 Price-earnings ratio
普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment
总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
酸性试验比率 Acid test ratio
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（14）合并财务报表
合并财务报表 Consolidated financial statements
吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
附属公司 Subsidiary company
少数股权 Minority interest
权益联营合并 Pooling of interest
购买合并 Combination by purchase
权益法 Equity method
成本法 Cost method

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（15）物价变动中的会计计量
物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting
货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
历史成本 Historical cost
现行价值会计 Current value accounting
现行成本 Current cost
重置成本 Replacement cost
物价指数 Price-level index
国民生产总值物价指数 Gross national product implicit price deflator (or GNP deflator)
消费物价指数 Consumer price index (or CPI)
批发物价指数 Wholesale price index
货币性资产 Monetary assets
货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
资产持有损益 Holding gains or losses
未实现的资产持有损益 Unrealized holding gains or losses
现行价值与统一币值会计 Constant dollar and current cost accounting






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-- 作者: 绿箭狗
-- 发布时间: 2005/01/10 04:33pm

国际会计术语英汉对照
〓若干财会金融名词汉英对照表〓

Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面粉饰






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-- 作者: 绿箭狗
-- 发布时间: 2005/01/10 04:34pm

外汇术语英汉对照表速查
〓若干财会金融名词汉英对照表〓

技术术语 英汉对照
be biased bearishly 偏向熊市
break 突破
buy a dip 下跌时买入/逢低买入
buying 买盘
cap （趋势）受阻
consolidation 盘整
contain 限制
cover 平仓
daily chart 日图（依次类推）
fresh option plays 新的期权买家
GMT 格林威治时间
high 高点
hourly range 小时区间
initial support 初始支撑位
intraday 日内的
intact 有效
Japanese accounts 日本帐户
keep（stop） 设置（止损位）
large stops 巨大的止损盘
Ldn 伦敦
long 多头
low 低点
minor probe 轻微（突破于等）
o/n overnight
overbuy 超买
oversell 超卖
paring 货币对/汇率/汇价
position 头寸
rally 反弹，回升
resistance 阻力位
retracement 回撤
rising lows 低点上升
round from oversold territory 离开超卖区域
sell into strength strategy 逢高卖出
short 空头
shorts are in play from overnight 空头自昨夜一直留在场内
square 回补
stall 盘整
stochastic 随机指标
stop 止损位
stop out 止损离场
strike 突破
support 支撑位
target 目标位
test 测试
test lower 测试更低价位

央行及货币名称 英汉对照
USD 美元
GBP/Cable 英镑
YEN/JPY 日元
EUR 欧元
CHF 瑞郎
AUD 澳元
CAD 加元
SEK 瑞典克郎
NOK 挪威克郎
NZD 新元
ECB 欧洲央行
BOE 英格兰银行
BOJ 日本银行

指数
INIW 美元指数
NQCI 纳指
NDIW 道指
DAX 德国DAX指数
CAC 巴黎一指数
SKIW 恒生
ICIW 日经

公司及机构
ING Securities 霸菱
Merrill Lynch 美林公司
UKX 金融时报
ETF 上市交易基金
REIT 房地产投资基金
KYODO NEWS 共同社(日本)
EP(European Parliament) 欧洲议会
EC(European Commission) 欧盟委员会
Istate 意大利统计局
Insee 法国经济统计局
Credit Suisse First Boston Securities 瑞士信贷第一波士顿
ISM 供应管理学会
NYMEX 纽约商业期货交易所
FOMC(Federal Open Market Committee) 美国联邦公开市场委员会






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-- 作者: 绿箭狗
-- 发布时间: 2005/01/10 04:37pm

进出口货运保险常见鉴定用词英汉对照资料[一]
〓若干财会金融名词汉英对照表〓
上述的 Above-Mentioned

一级水手Able-bodied-A.B.
按照,依据According to
吸收Absorb
海事报告,事故报告Accident Report

接受Accept
接受订单Accept an Order

符合要求的,可接受的Acceptable
认可,合格,承兑Acceptance

得到…承认Find Acceptance with
交单承兑documents against Acceptance

准用的,认可的Accepted
事故Accident

港口结构Accommodation
旅客甲板Accommodation Deck 舷梯Accommodation Ladder
起居仓室Accommodation Space 连同,随附Accompanied by
符合Accord with 因此,按要求Accordingly
帐,帐目,帐户Account 帐号Account No
会计师Accountant 应付款Account Payable
应收款Account Receivable 记到…帐上On One’s Account
是…的原因,占Account for 缴款单位,以…为付款人For Account of
因为On Account of 帐,开户Open Account
记帐单位Unit of Account 计算Accounting
告知(收到),承认Acknowledged 担任Act as
代理Act for 人力不可抗拒Act for God
实际皮重Actual Tare 实际全损Actual Total Loss
更多的,附加费Additional 附请Additional Note
胶带Adhesive Tape 调整,评定赔偿要求Adjustment
漂泊Adrift 掺杂,掺假Adulteration
提前Advance 事先In Advance
在…前,提前,胜过In Advance of 预付保费Advance Call
预付运费Advanced Freight 价格Advancing
优点Advantage 通知Advice
汇票通知书Advice of Drawing 装运通知 Advice of Shipment
通知银行Advising Bank 电告 Cable Advice
接到...的通知 Get Advice from 待...通知 To Be Advised by
租船契约 Affreightment 业经装运(在途)路货 Afloat(In Transit)
上述的 Aforesaid 船尾 Aft
发票后 出票后 After Date 后舱 After Bold
后部 After Part 船尾尖舱 After Peak
船尾垂线 After Perpendicular 见票后 After Sight
船龄Age of Vessel 代理处 Agency
代理人 Agent 同意 Agree
双方商定的 Agreed 约定的，公认的 Agreed？on
契约、议定书 Agreement 与...一致 In Agreement with
向前 Ahead 提前Ahead of
继续Go Ahead with 搁浅Aground
空运货物 Air-borne Goods 空运集装箱 Air Container
气垫船 Air-cushion Vehicle？ACV 航空信 Air Mail(Post)
空气管 Air Pipe 警报器 Alarm
通路 Alley Way 允许 Allow
全天候All Weather 不准 Not Allowed
允许公差 Allowable Tolerance 折扣、补贴Allowance
一切险 All Risks(Insurance) 码头工人Alongshoreman
变更卸港Alteration of Destination 可供选择，替换Atternative
合别、联合Amalgamation 补充 Amend
修改书、修改Amendment 友好地 Amicably
船中 Amidship 总金额 Amount
总计,共达 Amounting to 合计金额Amount in Total
锚 Anchor 锚地 Anchorage
锚链 Anchor Cable 起锚机 Anchor Windlass
风速计 Anemometer 横倾角 Angle of Heel
纵倾角 Angle of Trim 年度检验 Annual Survey
异常的 Anovmatlous 防撞雷达 Anticollision Radar
倒签提单 Anti-da 防腐剂,消毒剂 Antiseptic
决不 Anything but,Never 只能是 Cannot Be Anything but
相距 Apart 道歉 Apologize
外观上 In Appearance 外观完好的 Apparently Sound
引起…的兴趣 Appeal 外现Appearance
申请人 Applicant 检验申请(单) Application for Inspection
指定代理人 Appointed Agent 审评 Appraisal
感激 Appreciate 实习驾驶员 Apprentice 0ffice
仲裁 Arbitration 阿基米德原理 Archimedes’s Law
拖欠 (In)Arrears 船中剖面面积Area of Midship Section
水线面积 Area of Water Plan 浸水面积 Area of Wetted Surface
布置图 Arrangement Plan 抵港通知 Arrival Notice？A.N.
运输线 Artery 商品,项目、货号 Article
按照样品 As Per Sample 到岸上 Ashore
附加费 Associate Charge 倒车 Astern
横过船体 Athwartship 原子动力船 Atom Powered Ship
汽车集装箱Auto Container 任意，随便At Random
即期 At Sight 即期...天 At...Day Sight
附表 Attached List 注意，经办人 Attention
拍卖Auction 稽核，查帐 Audit
查帐员 Auditor 权威的法定文本Authentic Legal Text
权威鉴定人 Authentic Surveyor 有效，付款Available
讨款金额Available Amount 到处有售Available Everywhere
可来函索取Available on Request(Application) 情况不明 Information Not Available
目前未有的 Be Currently Not Available 可向...购买 Available from
仅在...有效（付款）Available on 仅凭...有效(付款)Aavailable against
对...有效（付款） Available to 航空 Aviation
在...凭...有效（付款）Available with...by... 平均凶涛气候 Average Rough Weather
平均皮重 Average Tare 按平均 On an Average
请回答 Awaiting Your Reply 笨重货 Awkward Cargo
呆帐 Bad Debt 袋装 Bagged
行李房 Baggage Room 压载 Ballast
压载水仓 Ballast Tank 压载水 Ballast Water
国际收支 Balance of (International) Payments 贸易差额Balance of Trade
包装货物Bale Cargo 包装唛头Bale Mark
包号Bale No 破产 Bankruptcy
以物易物，易货贸易 Barter(Trade) 裸装 Bare in Loose
方形驱船 Barge 飓风计 Barocyclonometer
气压计Barometer 基线 Base Line
凭样检验 Based on Sample 不予采用的理由Basis for Rejecting
板材 Board 债券 Bond
宽度 Breadth 支承、注明Bear
持票人 Bearer 记住 Bear in Mind
横梁 Beam 梁肘 Beam Bracket
皮带、输送机 Belt Conveyor 污水沟 Bilge
船边盖板Bilge Board 船边龙骨 Bi1ge Keel
船边内龙骨Bilge Keelson 船边水管 Bilge Pipe
船边吸管 Bilge Suction 污水Bilge Water
污水井 Bilge Well 方形系数 Block Coefficient
艇甲板 Boat Deck 水手长 Boatswain(Bos\'n)
有...迹象 Bear Evidence of 事先 Beforehand
利益Behalf 代表，以…名义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，优质的Best
就（尽）...的所知 To the Best one\'s Knowledge 托收汇票‘Bill for Collection
检验费帐单 Bill of Insp Fees 提单Bill of Lading(B/L)
提单条款B/L Clause 成组(整票)装载 Block Stowage
对双方具有约束力 Binding upon Both 空白背书 Blank Endorsement
(董)理事会 Board of Directors 常务会 Board of Managing Directors
登轮 Attending on Board 已装船提单 On Board B/L(Shipping B/L)
在船上 When on Board 手感硬 Boardy Feeling
甲板部仓库,水手长仓库Boatswain Store 横剖型线图 Body Plan
锅炉 Boiler 锅炉房Boiler Room
备用锅炉水仓 Boiler water Tank 邦津曲线图 Bonjean\'s Curve Plan
吊杆 Boon 善意的 Bona Fide
债券，公债Bond 红利，奖金 Bonus
由...运载的 Borne 由...负担 Be Borne by
瓶装的 Bottled 最低限度 Bottom Line
船底 Bottom 船底外板 Bottom Plate
分舱壁 Boundary Bulkhead 船首 Bow
主锚 Bower Anchor 箱形梁 Box Beam
肘，托架 船宽 Breadth
宽深比Breadth Depth Ratio 极端宽度Breadth Extreme
最大宽度Breadth Maximum 模宽Breadth Molded
船楼甲板Break Deck 碎浪Breaker
驾驶台，船桥 Bridge 船桥甲板Bridge Deck
铜Brass 来谈谈实质性问题Get Down to Brass Tacks
简况报告Brief Status Report 简略地Briefly
盐水管Brine Pipe 残破（损）Broken&Torn(Damaged)
亏仓Broken Space 预算Budget
大块，大批Bulk 散装In Bulk
散装货，统装，大宗货Bulk Cargo 散装货集装箱，大包装，大容器Bulk Container
散货船Bulk Freighter 散粮 Bulk Grain
舱壁 Bulkhead 燃料 燃料仓Bunker
燃煤 Bunker Coal 燃油 Bunker Oil
浮力 Buoyancy 浮筒 Buoy
业务 Business 开发部 Business Exploitation Dept.
商号名称 Business Name 业务性质Business Nature
业务部接费Business Overhead 业务范围Business Scope
商业信用情况 Business Standing 电报 Cable
请电告 Kindly Cable Us 房舱，卧室 Cable
锚链、电缆Cable 练习生 Cadet
帆布风筒 Canvas Ventilator 要求 Call for
取消删去 Cancel 桅帽Cap(Mast)
容量图Capacity Plan 船长Captain
船长桥楼 Captain’s Bridge 船长室 Captain’s Cabin
资本 Capital 注意标记 Care Mark
护货板 Cargo Batten Cargo Boom
吊货滑车Cargo Block 载货甲板 Cargo Deck
货仓 Cargo Hold 吊货钩 Cargo Hook
装货灯 Cargo Lamp 装货灯 Cargo Light
定期货舱 Cargo Liner 吊货网 Cargo Net
货油 Cargo Oil 货油泵Cargo Oil Pump
载货图Cargo Plan 吊货索 Cargo Sling
货位 Cargo Space 积载系统 Cargo Storage Factor
货物查询单 Cargo Tracer 起货绞车 Cargo Winch
木匠 Carpenter 承运人 Carrier
海难casualty 承受 Carry
运输业者，工具Carrier 装运技术条件Carrying Technical Requirement
适宜装载 Fit for Carrying 搬运费 Cartage
穿堂，穿廊Casing Side 随便，非正式Casual
付现价格 Cash Price 先付货款Cash With Order
天桥(轮上) Cat Walk 目录 Catalog,Catalogue
分类 Category 待定 To be Categorized
限汇、汇率上限 Ceiling Price 舱底板 Ceiling
浮心Center of Buoyancy 漂心Center of Floatation
重心 Center of Gravity 浸心 Center of Immersion
压力中心 Center of Pressure 干舷证书Certificate of Free Board
满载水线证书 Certificate of Loadline 证书 Certificate
产地证 Certificate of Origin 品质证 Certificate of Quality
数量/重量证 Certificate of Quantity/Weight
签(出、发)证机关(当局)Certifying(Issuing)Authority
链 Chain 锚链房 Chain Locker
室 Chamber 海图 Chart
海图室 Chart Room 轮机长 Chief Engineer
大副 Chief Mate 大副Chief Officer
大管事 Chief Steward 商会 Chamber of Commerce
费用 Charge 包租(船、飞机等)，租船 Charter
租船合约Charter-party？C/P 支票 Check, Cheque
不记名支票Cheque to Bearer 记名支票 Cheque to Order
检验点 Check Points 鉴重 Check Weighing
审核人 Checked BY 抽查 Randomly Checking
药害 Chemical Injury 主任化验师 Chief Chemist
主任鉴定人 Chief Curveyor 理货组长 Chief Tallyman
贸促会 China Council for Promotion of International Trade
中外合资经营Chinese-foreign Joint Ventures 冷藏室 Chilling Chamber
精选品Choice 次等铁板 Second Choice Iron Sheet
引文(证、用) Citation 通函，传单 Circular
索赔，索偿 Claim 向...索赔 A Claim with...
楔耳 Cleat 倾斜仪 Clinometers
闭甲板型 Close Shetter Deck 向...提出索款 Claim Against...for
提出索赔 Lodge a Claim for... 愿意理赔Honour Your Claim
索赔付款 Claim Payment 索赔期Claim Period
说明，澄清Clarity 向…查明Be Clarified with…
碰撞，碰损Clash 泥土Clay
无夹杂泥沙 Free From Clay&Sand 纯净的Clean
光票Clean Bill 清洁提单Clean B/L
清洁的Clear 清晰透明Clear&Transparent
明文，用一般文字In Clear 结关Clearance
票据交换Clearing 票据交换所Clearing House
笔误Clerical Mistakes 客户Client
接受订单Close an Order 围板Coaming
海岸Coast 信号旗Code Flag
代号Code No 密码，电码Code
系数Coefficient 膨胀系数Coefficient of Expansion
隔弄柜Cofferdam 冷藏Cold Storage
防撞舱壁Collision Bulkhead 附属担保品Collateral Security
托收，代收Collection 客货船Combination Vessel
正在（开始）流行Come into Vogue Worldwide 远销Command a Ready Market in
评论Commend 受用户好评Highly Commended by Customers
注释，注解Comment 商业，商务Commerce
商业发票Commercial Invoice 商业汇票Commercial Draft
佣金Commission 回佣Return Commission
商品Commodity 公司Company
会同In Company with 企业标准Company Standard
舱位Compartment 罗盘Compass
补偿贸易Compensation Trade 主管当局（机关）Competent Authority
完满的，完成的Complete 一套完整的A Complete Range of
成套Complete Set 折衷方法Compromise
强制性要求Compulsory Feature 约（推）皮重Computed Tare
关注Concern 敬启者To Whom It May Concern
成交Conclusion of Business 具体说明Stage Concretely
同意Concurrence 条款，条件Conditions
证实，确认Confirm 接受订单Confirm an Order
不需确认No Confirmation Will Follow 遵守，符合Conform(to)
与…（相符）In Conformity with(to) 货物符合合同Comformity of the Goods
搞错了Confused …with… 批次混乱Lots Confused
同意Consent 连续日Consecutive Days
经…同意Have the Consent of 未经…同意Without the Consent of
受货人，受托人Consignee 寄售，交运的货物Consignment
发货通知书Consignment Note 发货人，委托人Consignor
常数Constant 常数及备料Constant and Store
消耗量Consumption 输送机Conveyor
欲详情请问货主Consult Vendors for Details 联系Contact
联系人Person to Contact 传染病Contagion (Contagious) Disease
集装箱Container 集装箱租赁Container Leasing
集装箱码头Container Terminal 集装箱堆场Container Yard？C.Y.
异味，受污染Contaminated 未受污染Not Comtaminated
内容不详Contents Unknown 目录Table of Contents
进口成分Imported Contents 继续Continue
接下页Continued on Next Page 待续To Be Continued
生产流水线Continuous Production Unit 合同Contract
成交小样Contracted Sample 合同尺码单Contracted Size List
买卖双方Contracting Parties 方便Convenience
普通货船Conventional Ship 将N折算成Convert N to M
坐标Coordinate 联络员，协调官Co-ordinator
核，轴心Core 校正Corrention
校正表Correction Table 波形舱壁Corrugagted Bulkhead
法人，公司Corporation 同期Corresponding Period
连署，背签Countersign 航路Course
盖板Covering Board 盖板Covering Plate
僧帽通风筒Cowl Head Ventilator 承载，投保Cover
可信性Credibility 信用，贷款，贷方，记入贷方Credit
抓斗Crab 驳船Craft
起重机Crane 易倾船Crank Vessel
船员，水手Crew 横截面，横剖面Cross Section
划线支票Crossed Check 套汇率Cross Rate
优质产品Crowned Product 流通货币Currency
往来帐Current Account 时价Current Price
排水量曲线Curve of Displacement 稳心曲线Curve of Metacenter
稳度曲线Curve of Stability 静负荷Dead Load
报关行Customs Broker 关税Customs Duty
习惯皮重Customary Tare 顾客第一Customers Supreme
港口习惯快速Customary Quick Despatch？C.Q.D.
日常膳食费Daily Lodging&Boarding Charges
伤残，损坏，残损Damage 损坏程度Extent of Damage
严重损坏Badly Damaged 验残Survey of Damaged Cargo
危险品Dangerous Cargo 危险品一览表Dangerous Cargo List
资料Data 到达日期Date of Arrival
结关日期Date of Clearance 提货日期Date of Delivery
出口日期Date of Departure 卸货日期Date of Discharge
开船日期Date of Sailing 有效日期，限期Date of Expiry
承兑后若干日（付款）Days after Acceptance 见票后若干日（付款）Days after Sight
宽限日，优惠期Days of Grace 空仓费Dead Freight
载重量Dead Weight 载重货物Dead Weight Cargo
载重量表Dead Weight Scale 载重吨位Dead Weight Tonnage
尊敬的先生（女士）Dear Sir(Madam) 忠实于你的（结束语）Yours Truly
忠实于你的Yours Sincerely 忠诚于你的Debenture
债券Debit 借方，记入借方Debt
债，债务Deck 甲板Deck Beam
甲板梁Deck Department 甲板部Deck Drain
甲板泄水孔Deck Drain 甲板线Deck Line
航海日志Deck Log Book 驾驶员Deck Officer
甲板板Deck Plating 甲板泄水孔Deck Scupper
深舱Deep Tank 变形Deformation
甲板货Deck Cargo 缺陷，疵项Defect
（严）重缺陷MAJ Defect 轻（次要）缺陷MIN Defect
延期付款Deferred Payment 缺乏不足Deficiency
货物包装不良Deficient Packaging 交货Delivered Goods Delivery
提货单Delivery Order 即期汇票Demand Draft(Sight Draft)
延迟费Demurrage 起程Departure
船深Depth 舱深Depth of Hold
吊杆Derrick(Derrick Boom) 吊杆柱Derrick Post
说明，叙述Describe 详情如下Described Below
详细说明Described in Detail 货物名称De***ion of Goods
短少，残损种类 De***ion of Loss/Damage 发货，发送Despatch(Dispatch)
目的港Destination 害虫Detructive Insects
细节，详情Details 详情如下Details as Follows
详细检验Detailed Inspection 柴油Diesel Oil
柴油机Diesel Engine 尺度Dimension
餐室Dining Room 餐厅Dining Room
使用说明Dining Saloom 卸货Discharge
卸货港Port of Discharge 卸毕日期Date of Completion of Discharge
开卸Start(Commence)Discharging 监卸Supervision of Discharge
折扣，贴现Discount 不符，分岐Discrepancy
退票，拒付Dishonour 拆开Disconnect
不符合Discrepancy 消毒Disinfect
卸装 Dismounting 速遣费Dispatch Money
排水量Displacement 排水量系数Displacement Coefficient
排水量表Displacement Scale 排水表吨位Displacement Tonnage
分舱壁Divisional Bulkhead 争议Dispute
溶化Dissolve 距离Distance
变形Distorted 分布Distribution
刻度Division 股息，红利Dividend
造船厂，修船厂Dock Yard 文件，证件，单据document
跟单的documentary 跟单汇票documentary Bill
承兑汇单documents Against Acceptance 付款交单documents Against Payment
汇票，吃水Draft 船尾吃水Draft Aft
船首吃水Draft Forward 吃水计Draft Gauge
吃水标志Draft Mark 泄水孔Drain Hole
泄水管Drain Pipe 泄水柜Drain Tank
吃水Draught 会客室Drawing Room
任选Draw at Random 抽取Draw out
钻凿Drilling 开具给Draw to
以…付款Draw on 按…开具Draw against
（汇票等）付款人，受Drawee （汇票等）出票人Dawer
漂流Drift 干货仓Dry Cargo Hold
乾坞Dry Dock 双挂号信Double-registered Letter
及时付款Duly Honoured 完全符合…Duly in Compliance with…
到期日Due Date 倾销Dumping
垫仓物料Dunnage 由于，因为Due to
及时，按时Duly 值更驾驶员Duty Officer
发电机室Dynamo Room 功率计Dynamometer
早的，早期Early 尽早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
弹性仓壁Elastic Bulkhead 肘管Elbow(Pipe)
电焊Electric Arc Welding 电气设备Electric Installation
电工Electrician 升降机，卷扬Elevator
电焊Electric Welding 电磁单位Electro Magnetic Unit？E.M.U.
电子伏特Electron Volt 椭园度Ellipticity
伸长率Elongation 造型美观Elegant in Design
有资格受惠Eligible for Preference 雇员Employee
雇主Employer 附上，封入的Enclosed
附件Enclosures 紧急的Emergency--Emmer
机仓棚Engine Casing 机仓Engine Room
轮机员，工程师Engineer 机仓日志Engineer’s Log Book
十二月底End Dec. 罐盖和罐底End Pieces
背书Endorse 受让人，被背书人Endorsee
背书Endorsement 转让人，背书人Endorser
畅销Enjoy a Good Market 享有盛誉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
尔格（功的单位）Erg 磨蚀Erosion
入境签证Entrance Visa 押运Escort
确认的，法定的，开立的Established 等吃水Even Keel
膨胀阱Expansion Hatchway 证据，实现Evidence
超过Exceed by … 结泄Exchange Settlement
（国产）货物税，消费税Excise Tax 不包括Excluding
专用，专门的Exclusively 业务部Execution Department
负责人Executive 执行经理Executive Manager
工厂交货价Ex Factory 销路很好Expanding Market
膨胀阱Expansion Trunk 预计天数Expected Number of Days
催交Expediting 请加紧Pls Expendite to
费用Expense 自费At One’s Own Expense
加班费Over Time Expenses 期满Expire
有效期Expiration Date 已过期Have Expired
…日期满Expire on… 期满Expiry
出口Export 出口仓单Export Manifest
陈列Expose 展销Expose for Sale
日晒Exposure to Sunlight 空运邮包快件Express Air-parcel
目的港船上交货价Ex Ship 展延Extension
分机号码Extension Number 内外包装Exterior and Interior Packing
外包装情况External Condition 外部缺陷External Defect
附加费Extra Charges 总长Extreme Length
事实Fact 因为Due to the Fact That…
系数，率Factor 定期集市，展览会，交易会Fair
安全系数Factor of Safety 式样美观Fair in Style
本届交易会The Current Fair 特级（的）Fancy
工艺美术品Fancy Folkcrafts of Art 最左边Far Left
款式新颖Fashionable Style 测深仪Fathometer
有利于，受益Favour 以卖方为受益人In Favour of the Setters
图文传真Fax(Fasimile) 锅炉水Feed Water
备用锅炉水柜Feed Water Reserve Tank 漏斗仓口Feeder
注入管Filling Pipe 火警器Fire Alarm
灭火器Fire Extinguisher 救火管Fire Extinguishing Hose
灭火泡沫Fire Foam 大付First Officer(Chief Mate)
渡轮Ferry Launch 罚款，罚金Fines
平板车Flat car 框架集装箱Flat Rack Container
船队Fleet 一切海损不赔偿Free of All Average
数字，图Figure 文件，存档File
填好，填写Fill in 最后的Final
以…为准Taken As Final 有销路Find a Ready Market
（测定）结果，检验发现的情况Findings 优质产品证书Fine Quality Certificate
加工和工艺Finish&Workmanship 表面光洁度Surface Finish
最初的，第一First(Initial) 上半年In the First Half of the Year
急电First Priority 适用性Fitness for Purpose
剥落Flake off 法兰Flange
按时（单位时间）计费Flat Rate 灵活多样的方式Flexible Ways
班机Flight 乘…航班On Flight…
水上起重机Floating Crane 流动保险单Floating Policy
涨潮Flood Tide 溢水管Flooding Pipe
流体压力Fluid Pressure 折叠，份Fold
1式6份（1正6付）In 6 Fold 遵守，按Follow
证书随后附上Cert,to Follow Soon 雾号钟Fog Bell
船首尾线，纵向Fore and Aft 船首货房Fore Cabin
船首楼Fore Castle 船首楼甲板Fore Castle Deck
工头Fore Man 前部Fore Part
船首尖舱Fore Peak 船首尖水轮Fore Peak Water Tank
船首垂线Fore Perpendicular 舱口旁短梁Fork Beam
外汇Foreign Exchange 寄上Forward
远期外汇Forward Exchange 运输行Forwarding Agent
不洁提单Foul Bill of Lading 平安险Free of(Form)Particular Average(Insurance)
货物运输，货物，运费Freight 货轮Freighter
新货上市Fresh Supplies Come 干舷甲板Free Board Deck
干舷标志Free Board Mark 逸气管Freeing Pipe
自由港Free Port 运费Freight
货船Freight 运费到付Freight Collect
运费单Freight List 运费已付Freight Prepaid
运费吨Freight Ton 自由表面Free Surface
冷冻室Freezing Chamber 氟，弗里昂Freon
淡水Fresh Water 淡水线Fresh Water Line
淡水舱Fresh Water Tank 淡水热带载线Fresh Water Tropical Load Line
燃料，燃油Fuel 燃料消耗量Fuel Consumption
燃油Fuel Oil 燃油舱Fuel Oil Tank
整集装箱船Full-container Ship 满载Full Load
全速Full Speed 烟囱Funnel
烟囱棚Funnel Casing 烟囱盖Funnel Cover
厨房Galley 工班Gang
舷梯Gangway 齿轮，装置，器具Gear
总布置图General Arrangement 一般的，综合的General
共同海损General Aargo 杂货General Cargo
经理办公室Business Dept. 概述Information
总经理Manager 分公司经理Manager of Branch
（经理部）经理Manager of Dept. 办公室Office
桁材Girder 仓库保管员Godown Keeper
鹅颈式通风筒Goose Neck Ventilator 谷物Grain
散货容量Grain Capacity 重力柜Gravity Tank
加油工Greaser 栏杆Guard Rail
回转罗盘Gyro Compass 半梁Half Beam
半宽水线图Half Breadth Plan 半速Half Speed
锤击试验Hammering Test 搬运费Handling Charge
庇阴甲板Harbour Deck 仓口Hatch
仓口闩Hatch Bar 仓口压条Hatch Batten
仓口楔耳Hatch Batten Cleat 仓盖板Hatch Board
仓口桁梁Hatch Carling 仓口活动梁架Hatch Carrier
仓框Hatch Coaming 仓盖板Hatch Cover
仓口端梁Hatch End Beam 仓口Hatch Opening
仓盖布Hatch Tarpauline 舱口楔Hatch Wedge
仓口位Hatch Way 锚链筒Hawse Pipe
大缆Hawser 水头Head of Water
暖气管Heating Coil 重吊杆Heavy Derrick
横倾Heel 舵工Helmsman
同潮High Water 中拱Hogging
起重机Hoist 仓Hold
舱梁Hold Beam 货仓容量Hold Capacity
仓顶板Hold Ceiling 货仓口梯Hold Ladder
货仓支柱Hollow Stanchion 空心支柱Hollow Pillar
漏斗驳船Hopper 马力Horse Power
软管Hose 软管接头Hose Connection
冲水试验Hose Test 医院Hospital
气垫船Hovercraft 船壳Hull
船号Hull Number 船体说明书Hull Specifcation
船体强度Hull Strength 消防栓Hydraut
水压试验Hydraulic Test 静水力曲线图Hydrostatic Curve Plan
半制成品Half-finished Goods 犹豫Hesitate
及时…Do Not Hesitate to 容纳，货舱Hold
持（执）票人Holder 正当执票人Holder in Due Course
重合同Honour the Contract 殷勤招待Hospitality
抵押Hypothecate 难以辩认Illegible
标记不清Marks Illegible 碰伤Impact
公正的结论Impartial Findings 破冰船Ice Breaker
冷藏室Ice Chamber 下沉Immersion
船内，向船中心Inboard 在关栈中In Bond
散装In Bulk 英寸倾力距Inch Trim Moment？I.T.M.






--------------------------------------------------------------------------------

-- 作者: 绿箭狗
-- 发布时间: 2005/01/10 04:39pm

进出口货运保险常见鉴定用词英汉对照资料[二]


华侨试验Inclining Experiment 倾度计Inclino Meter
所得税Income Tax 股份有限公司Incorporated Company
承受Incur 独立核算Independent Accounting
指示，读数Indication 单个的，个别的Individual
一式二份In Duplicate 告知Inform(Advise,Notify)
消息，情况Information 有益的Informative
初稳度Initial Stability 内底Inner Bottom
一式四份In Quadruplicate 查询Inquire
询盘（价）Inquiry 检验证明书Inspection Certificate
设备，装置Installation 绝缘仓Insulated Hold
说明书Instruction Manual 不足，不适当Insufficiency
保险，保险额Insurance 保险证书Insurance Certificate
保险单Insurance Policy 被保险人Insured
绝缘材料Insulating Material 绝缘试验Insulation Test
投保金额Insured Amount 保险人，承保人Insurer
国际讯号旗International Code of Signal 利益，利息Interest
有关各方Interested Parties 利率Interest Rate
国际货币基金International Monetary Fund 间隔Interval
检验项目Interventions Requested 一式三份In Triplicate
技术引进Introducing of Technology from Abroad 发票Invoice
不可撤消的Irrevoable 不可撤消信用证Irrevocable Letter of Credit
签发Issue(Issurance) 开（发）证银行Opening(Issuing) Bank
绳梯Jacob’s Ladder 合股公司，股份公司Joint Stock Company
法人Juridical Person 应急锚Jury Anchor
应急舵Jury Rudder 龙骨Keel
龙骨底吃水Keel Draft 龙骨线Keel Line
内龙骨Keelson 密切注意Keep a Close Water for
防潮Keep Away from Moisture 切勿受潮Keep Dry
节、厘/小时Knot 标签Label
劳务费Labour Service Charge 梯Ladder
女盥洗室Ladies Lavatory 卸下Landed (Discharged)
实卸件数Actual Landed 用驳船运Landed by Lighter
从…船上卸下Landed Ex m/s 卸下数量Quantity Landed
起货Landing 大量的Large Amts(Lquantities)of
块装较大Larger in Piece 大号Larger Size
最后的，耐久的Last 前面装过的货Last Cargo
前航次On the Last Voyages 上上个月The Month Before Last
以后Later 以后At Later Day
待以后通知To Be Advised Later 最新的，最迟的Latest
最迟At(the) Latest 装运期限，最迟装运期Latest Date of Shipment
艇Launch 洗衣室Laundry
盥洗室Lavatory 垂线间长度Length between Perpendiculars？L.B.P.
层厚，层Layer 重点厂Leading Factory
密封性检验Leakage Test 得知Learn
离开，留下Leave 吊上吊下Left on/Left off
举重力Lifting Capacity 诉讼费Legal Expenses
法定检验Legal Inspection 法币Legal Tender
总长Length Overall？L.O.A. 节省时间Less Down Time
减去10%折扣Less 10%Discount 备忘录Letter of Intent
信用证Letter of Credit 保证书（函）Letter of Guarantee
抵押书Letter of Hypothecation 赔偿保证书Letter of Indemnity
债务Liabitities 责任Liability
盖Lid 救生艇Life Boat
救生圈Life Buoy 救生衣Life Jacket
救生圈Life Ring 举重装置Lifting Gear
灯Light 空载状态Light Condition
空载排水量Light Displacement 空载吃水Light Draft
驳船Lighter 驳船费Lighterage
舷窗Light Port 轻排水量Light Ship
空载水线Light Water Line 污水道Limber
污水道盖Limber Board 邮船，定期船Liner(Vessel)
有限公司Limited Company 规格齐全A Full Line of Specification
业务范围，主要业务Lines of Business 带缆船Liner
链环Link 清算,付清Liquidation
清单,横倾List 装载Load
装船前Before Loading 装船时间Date/Loading
起运地Loading Port 贷款Loan
载荷Load 满载吃水Load Draught
载重标记Loading Mark 满载吃水线Load Line
满载吃水线证书Load Line Certificate 装货Loading
装货单Loading List 装货港Loading Port
当地市场惯例Local Usage 提出,住宿Lodge
室,库Locker 航海日志Log
航海日志Log Book 纵梁Longitudinal
纵仓壁Longitudinal Bulkhead 纵浮心Longitudinal Centre of Buoyancy？L.C.B.
纵漂心Longitudinal Centre of Floatation？ L.C.F.
纵重心Longitudinal Centre of Gravity？L.C.G.
纵稳心Longitudinal Metacentre 盼早日答复Look Forward To Your Reply
丢失,损失(耗),亏短(率)Loss 下半部Lower Half
右下角Lower Right Corner 下甲板Lower Deck
底仓Lower Hold 下甲板仓,三层柜Lower Tween Deck
低潮Low Water 行李房Luggage Room
运木材船Lumber Carrier 总数(额,计)Lump Sum Charge
费用合计…A Lump Sum Rate of … 一次费用在内In Lump
一次总付Lump Sum Payment 自动仓盖Mac’gregor
机仓Machinery Room 军火房Magazine
处女航Maiden Voyage 邮件室Mail Room
主甲板Main Deck 主机Main Engine
主桅Main Mast 人孔Man Hole
挡水Manger Plate 信汇Mail Transfer
厂家Maker 常务董事Managing Director
载货清单Manifest 明显,边缘,盈余Margin
水险,海上保险Marine Insurance 唛头,标记Mark
合格标志Mark of Conformity 标明毛重Marked GR WT
标明皮重Marked Tare 标明重量Marked Weight
市场Market 桅Mast
船长Master 标准纸箱Master Carton
事故报告Master’s Report 桅脚Mast Housing
麻袋,赠脚垫,蒲包Mat 大付收据Mate’s Receipt
麻包装运Packed In Mat Bales 到期Maturity
平均吃水Mean Draught 总平均吃水Mean of Mean(Draft)
平均速率Mean Speed 载货容积Measurement Capacity
餐室Mess Room 稳定高度Metacentre Height
商品,货物Merchandise 符合…要求Meet…Requirement
口信,信息Message 稳心半径Metacentre Radius
中垂线Midperpandicular 船中Midship
船中剖面系数Midship Coefficient 船中剖面图Midiship Section
想法Mind 部优Ministry Prize
错误Mistake 误解Misunderstanding
后桅Mizzen Mast 模宽Molded Breadth
模深Molded Depth 模吃水Molded Draught
每纵倾一厘米力距Moment of Trim 1cm 停泊在…泊位Moor at Berth
系船装置Mooring Arrangement 导缆洞Mooring Hole
导缆孔Mooring Pipe 内燃机船Motor Vessel？M.V.
模宽Mould Breadth 模深Mould Depth
模吃水Mould Draught 抵押Mortgage
最惠国条款Most-favored-nation Clause 作相应的让步Make a Corresponding Move
菌状通风筒Mushroom Ventilator 互助(利)Mutual Assistance(Benefit)
船名Name of Vessel 自然通风Natural Draft(Ventilation)
船籍Nationality of Vessel 驾驶台Navigation Bridge
航海灯Navigation Lamp 净吨位Net Tonnage
协商,议付Negotiation 议付银行Negotiationg Bank
净,净吨Net/Nett 现金实价Net Cash
新闻,消息News 夜更Night Watch
不许可,无限No Allowance for 工休日,节假日Non Business Days
非水密仓壁Non-watertight Bulkhead 非水密门Non-watertight Door
公证人Notary Public 注明,指明,提及Note
提及,(预先)通知Notice 不再经通知Without Further Notice
短少/残损通知单Notice of Loss/Damage 准备就绪通知Notice of Readiness
放行通知Rleasing Notice 告知,通知Notify(Advise,Inform)
反对Objection 对…有异议Lodge an Objection to(against)
不得不(做)Obliged to 感谢M.Obliged to M
得到Obtain 临时检验Occasional Survey
海运提单Ocean Bill of Lading 海运,海运单Ocean Freight
尺寸不符Off Size 发盘(价)Offer
向…报价Make an Offer to 存根,留度Office Copy
办公时间Office Hour 高级船员Officer
公务航海日志Officer Log Book 燃油仓Oil Bunker
油布Oil Cloth 耗油量Oil Consumption
加油工Oiler 燃油Oil Fuel
燃油仓Oil Fuel Tank 油管Oil Pipe
油泵Oil Pump 油仓,油柜Oil Tank
已装运提单On Board Bill of Lading 见票即付,即期On Demand
预约保险Open Cover 多…吨 M/T Are Over
货物溢短单Over Landed(and)Shortlanded Cargo List 加班费Overtime Payment
透支Overdraft 逾期Overdue
船东监督员Owner’s Inspector 件号Package No
包装单Packing List 包装不当(妥)Improper Packing
装箱单Packing List 包装不牢固Insecure Packing
包装马虎Negligent Packing 包装不良Unsound Packing
工休日Paid Holidays 配膳室Pantry
邮政包裹Parcel Post 包裹收据Parcel Receipt
零件清单Parts List 零件号Part No.
分批Partial Shipment 单独海损Particular Average
隔板Partition 内分小格With Small Partitions
合伙Partnership 当事人Party
敝甲板型Open Shelter desk 乐意接受意见Open to Ideas
通车Open to Traffic 开口向下Open Side Down
使用说明书Operation Manual 选购件Option
随卖方意见,由卖方选择At Seller’s Option 可选购Optionally Available
次序(顺序),订货Order 向…订货Order Placed With…
完好的,正常,齐全无误In Order 发现…没有问题Found…in Order
凭样订购Order against Sample 订货单Order Sheet
普通股Ordinary Stock(Shares) 起点,产地Origin
原来的,正本Original 产量,结果Outcome
船外,船侧Out Board 外底Outer Bottom
外底板Outer Bottom Plating 外壳Outer Hull
外层的,表面的Outer 外套木箱With Outer Wooden Cases
概述,概要,介绍Outline 如…中所述As Outlined in
外捆铁皮Outside Tied with Steet Strap 越过Over
船外放水阀Over Board Discharge Valve 溢水管Over Flow Pipe
当事者the Parties Concerned 平价,票面价值,法定值Par value
专利Patent 样本,式样Pattern/Specimen
通过Pass 把关To Hel the Pass
符合试验Pass Test 合格的Passed
由…认可Passed by 受款人,收款人Payee
付款人Payer 付款银行Paying Bank
尖舱Peak Tank 定期检验Periodical Survey
永久变形Permanent Set 永久备品Permanent Store
固定通风筒Permanent Ventilator (机械的)性能,作业Performance
性能特性Performance Characteristics 性能鉴定Performance Testing
垂线Perpendicular 照片Photo
彩色照片Photochrome 影印件Photocopy
支柱Pillar 引水旗Pilot Flag
管Pipe 管系分布图Pipe Arrangement
管凸缘Pipe Flange 管子隧道Pipe Tunnel
管系Piping 管系图Piping Plan
纵摇Pitching 平面图Plan
平台甲板Platform Deck 向某人订购某商品Place an Order for Sth.with Sb.
订货Place the Order 明码电Plain Telegram
高兴Pleasure 柏氏标志(载线标志)Pilmsoll’s Mark
塑料袋Polybag 塑料布Polypropylence Sheet
浮箱,囤船Pontoon 浮桥Pontoon Bridge
船尾楼Poop 船尾楼甲板Poop Deck
左舷,港口Port 左舷Port Side
登记港Port of Registry 支柱起重机Post Crane
塑料编织袋Polywoven Bag 正的,阳性的Positive
邮政汇票Postal Money Order 委托书Power of Attorney
预先通知,提前通知Pre-advised 优先股Preference(Preferred)Stock
保险费Premium 筹备委员会Preparatory Committee
存在Presence 在…存在下In the Presence of …
因含有On Account of Presence 提示Presentation
装船前Pre-shipment 压力(机),按下Press
紧压包,机包Press Packed Bale 国际市场上通用的Prevail on the World Market
现行的Prevailing 防止Prevent
价格Price 大幅度削价At a Greatly Reduced Price
低价竟销Competitive Sales at Lowered Prices 确定价格To Set the Price
收盘价格Closing Price 落价Declining Price
期货价格Forward Price 定价Nominal Price
价目表Price List 现货价格Spot Price
开标价格Tenders Price 主要的,委托人Principal
加工品Processed Goods 纵剖面图Profile
服务项目简介Profile of Services 不准分批装运Partial Shipments Prohibited
形式发票Proforma Invoice 项目,工程Project
推进器Propeller 车叶Propeller Blade
推进器柱Propeller Post 船尾轴Propeller Shaft
正常,恰当的Proper 工作正常In Proper Working Order
性质Property 提出,建议Propose
敬酒To Propose a Toast 装船计划Proposed Shipping Schedule
按照比例Pro Rata 拒付证书Protest
甲板开口防护Protection of Deck 锚链管盖Protection Plate
提供,规定Provide 船上提供的Provided on Board
食物库Provision Store 滑车Pulley
泵Pump 购买Purchase
目的,用途Purpose 供检验用For Inspection Purpose
事务长Purser 后甲板Quarter Deck
舵工Quarter Master 询问,疑问Query
一式四份Quadruplicate 一式五份Quintuplicate
电报报价Quote Fees by Cable 报价Quotation
名列第一Rank First 雷达Radar
散热器Radiator 报务员Radio Officer
栏干,扶手Rail 汇率Rate of Exchange
达到Reach 防鼠隔Rat Guard
读(出)Read 改为Read as
回扣Rebate 收据Receipt
一收到你方答复On(Upon)Receipt of YR Reply 收到In Receipt of…
收到…天内Within…Days after Receipt of
备运提单Received for Shipment Bill of Lading
定型Recongnized Type 认可标准Reconginized Standards
使用说明Recommendations for Use 校（纠）正，整流Rectify
涉及，参照Refer 下称Refer to/Hereafter as
向…打听Refer to…for 编号**Reference NO.**
成交样品Reference Sample 冷却能力Refrigerationg Capacity
冷藏室Refrigerating Chamber 拒绝Refuse
拒付Payment Refused 拒接订单Refuse an Order
考虑，致意Regard 谨致问候(With) Best Regard
关于With Regard to 登记总吨位Registered Gross Tonnage
登记净吨位Registered Net Tonnage 抱歉Regret
很抱歉We Regret That 很遗憾发现We Regret to Find
一般的，普通的Regular 调整，控制Regulate
偿付Reimburse(Reimbursement) 传达，转交Relay…to…
保留Remain 另一半The Remaining Half
汇款，转交Remit(Remittance) 邮汇Postal Remittance
（契约等的）展期Renewal 澄水柜Renovating Tank
回答，答复Reply 请求，要求Request
需求，要求Require(Requirement) 公积金，储备Reserves
储备浮力Reserve Buoyancy 备用锅炉水仓Reserve Feed Water Tank
备用油仓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
分别的Respective 责任方Responsible Party
另售Retail 保留Retain
回复，返回Return 请回复Pls Reply by Return
回电Return Telex 反过来in Return
表明，发现Reveal 收入，税收Revenue
正反二面可穿外衣Reversible Coat 变味Reversion of Flavour
可撤消的Revocable 可撤消信用证Revocable Letter of Credit
循环信用证Revolving Letter of Credit 报酬，好处Reward
支骨Rib 浸水状态Riddled Condition
倒正螺丝Rigging Screw 危险Risk
铆钉Rivet 铆钉孔Rivet Hole
横摇Rolling 绳梯Rope Ladder
过滤箱Rose Box 腐烂的，坏的Rotten
粗暴搬运Rough Handling 圆满结束Round off
来回程租船Round-trip Charter 垃圾桶Rubbish Shoot
舵Rudder 操舵装置Rudder Gear
舵柱Rudder Post 止舵器Rudder Stopper
舵杆筒Rudder Trunk 避碰法规Rules of Road
途径Route 时价Ruling Price
常用滑车Running Block 破裂Rupture
尽速寄来订单Rush Yours Orders 船期Sail Schedule
安全载重Safe Load 帆，航行Sail
帆船Sailor 水手Sailor
推销业务Sales Campaign 成交确认书Sales Confirmation
销售合同Sales Contract 营业部，门市部Sales Department
销售部Sales Division 经销/服务（维修）部Sales/Service Office
销量Sales Volume 样品Sample
符合样品Up to Sample 取样日期Date of Sampling
施救船Salvage Boat 餐厅，会客室Saloon
卫生的Sanitary 标尺，刻度Scale
刮刀Scraper 隔板Screen Board
屏仓壁Screen Bulkhead 推进器，螺钉Screw
船尾轴Screw Shaft 泄水孔Scupper
泄水管Scupper Pipe 舷窗，小仓口Scuttle
海底门Sea Chest 远洋船Sea Going Vessel
密闭设备Sealing Arrangement 海员，水手Sea Man
二管轮Second Engineer 二付Second Mate
二付Second Officer 横剖面面积Sectional Area
抵押品，有价证券Security 选择，等级Selection
自动平仓Self Trimming 高级轮机员Senior Engineer
高级军官，高级驾驶员Senior Officer 随信附上Sending Enclosed
高级鉴定师Senior Surveyor 第二付总经理Senior Vice-president
分开，分离Separate 另文In a Separate Paper
每隔一天On a Separate Day 服务Service
使用年限Service Life 维修手册Service Manual
航海速率Service Speed 常用水柜Service Tank
过滤柜Setting Tank 结帐，清算Settlement
六分仪Sextant 卸扣Shackle
轴Shaft 轴隧Shaft Alley
轴隧Shaft Tunnel 浅水船Shallow Draught Vessel
锚杆Shank 滑轮Sheave
舷弧Sheer 侧面型线图Sheer Plan
船壳板Shell 外壳板Shell Plate
遮蔽甲板Shelter Deck 舱口活动桁梁Shifting Beam
防动板Shifting Board 船令Ship’s Age
船用物料Ship’s Elements 船方负责人Ship’s Executive
船舶日志Ship’s Log Book 船用备料Ship’s Store
装货，交运，交运的货物Shipment 托运人，船方Shipper
装船通知Shipping Advice 装运单据Shipping document
由…飞机（轮船）装运Shipped per Aircraft(S.S/M.S) 缺件Short Item
短缺（的）Short Landed 短装（的）Short Loaded
原装短少Short-packing by the Consignor 短重Short-weight
不久Shortly 即期汇票Sight Draft
舷桥Short Gangway 边肋骨Side Frame
舷窗，舷灯Side Light 边桁材Side Stringer
窥孔Side Hole 窥孔Sight Port
信号Signgal 信号旗Signal Flag
信号灯Signal Lamp 信号字母Signal Letters
旅游大客车Sight Seeing Bus 发霉现象Signs of Mould
辛氏倍数Simpson’s Multiplier 真诚的Sincere
单层麻袋Single Strong Jute Bag 下沉，泄水斗Sink
糖汁（浆）Sirup(Syrup) 姐妹船，同型船Sister Ship
情况Situation 实际情况Actual Situation
尺寸（码），规格Size 尺码表Size Chart
按大小分级Size Grading 天窗Skylight
平湖Slack Water 横摆（吊杆）Slew
叫索Sling 吊链Sling Chain
滑钩Slip Hook 浪纹Slippage
慢速Slow Speed 吸烟室Smoking Room
浸水Soak 污水管Soil Pipe
固体压载Solid Ballast 水深可疑Sounding Doubtful？S.D.
测量管Sounding Pipe 测深杆Sounding Rod
单张汇票Solar 分等级（唛）Sort as per Grade(Marks)
分级，分类Sorting(grading/Classification) 间距Spacing
备件，零件Spare Parts 护货板Spar Ceiling
规定，规格Specification 特别货仓Special Cargo Locker
速率Speed 斑点，计数Speck Count
急件Speed Post 防溅设备Spurge Guard
纤维长度Staple Length 开始，开动Start
报告书Statement 稳度Stability
支柱Stanchion 预备Stand By
右舷Starboard 右舷，右边Starboard Side
特等舱Stateroom 统计Statistics
法定甲板线Statutory Deck Line 情况Status
汽笛Steam Whistle 蒸汽绞车Steam Winch
蒸汽起锚机Steam Windlass 铁皮Steel Strap
操舵，转向Steering 操舵装置Steering Gear
操舵杆Steering Rod 操舵轮Steering Wheel
船首柱Stem 船首波Stem Wave
打印，型版喷刷Stencil 船尾Stern
船尾轴Stern Shaft 装卸工人Stevedore
装卸指导员Stevedore Foreman 庶务员Steward
难倾船Stiff Vessel 股票Stock
股票交易所Stock Exchange 股东Stockholder(Shareholder)
仓库，仓库品Store 仓库Store Room
止回阀，防风暴阀Storm Valve 装载图Stowage Plane
装载，理舱Stow 贮藏，积载情况Stowage
积载因素Stowage Factor 铁腰子，捆扎Strap
四角固定Corner Strapped 双道腰子捆扎With Double Straps
铁皮失落Straps-off 分层取样Stratified Sampling
打麦管眼Straw Hole Punching 严格，严密Strict
严格按照In Strict Accordance with 经严格检验Upon Strict Inspection
打，撞，敲Strike 按成交Strike a Deal at
冲击口Striker 剥落Strip off
…道铁丝Stripes of Iron Wire 装箱（集装箱）Stuff
饲料Feeding Stuffs 款式说明Style De***ion
式样新颖的Stylish 分舱Subdivision
潜水员Submariner 分所，支行，支公司Sub-branch
办事处Sub-branch Office （合同）转包商Sub-contractor
提交Submit 吸式挖泥船Suction Dredger
吸油管Section Pipe 夏季水线标记Summer Draught Mark
夏季干舷Summer Free Board 夏季载重线Summer Load Line
夏季油仓Summer Tank 上昼建筑，船楼Superstructure
提交的样品Samples Submitted 约数Submultiple
套（装），适应Suit 优质产品Superior-quality Product
悬挂货物Suspended Cargo 监督Superrvision
监卸Supervision of Discharge 在本局监督下Under Our Supervision
供货有限Supply Is Limited 供货商（方）Supplier
附加费Surcharge 一定的，可靠的Sure
确定…Make Sure That… 表面情况Surface Condition
鉴定Survey 鉴定申请人Applicant for Survey
货物的状态鉴定Condition Survey 舱口检视Hatch Survey
积载鉴定Stowage Survey 重量鉴定Survey of Weight
可疑部位Suspected Area 鹅颈式通风筒Swan Neck Venilator
小块样布，样品（片）样本Swatch 游泳池Swimming Pool
翼片Tab 易开包装Pull Tab or Button Drown
索具Tackle 船尾轴Tail Shaft
理货员Tally Man 腐败，污染，有异味Taint
防止串味To Avoid Tainting 气味感染Tainted by Odour
扣除Take Off 拆卸Take to Pieces
接受订单Take Up an Order 负责，进行，监管之中Take in Charge
理货Tally 理货日报表Daily Tally Report
理货开工日期Tally Commenced on 水，油仓Tank
油仓盖Tank Lid 防水帆布Tarpauling
三通管Tee Pipe 关税，关税率，收费Tariff
图文传真Tele Fax 电汇Telegraphic Transfer
电传Telex 五月上旬lst Ten-days of May
投标Tender 易倾船Tender Vessel
汇票期限Tenor 期限Term
条件，条款Terms （食品）质地，纹理Texture
肉质鲜嫩Fresh&Tender in Texture 肉质正常Texture Normal
三管轮Third Engineer 三付Third Mate
三付Third Officer 三层甲板船Three Deck Vessel
三岛式船Three Islander 联运提单Through Bill of Lading
装船时间Time of Shipment 铁皮罐，听Tin
中尖Tipping Center 盥洗室Toilet
吨位Tonnage 量吨容积Tonnage Capacity
吨位证书Tonnage Certificate 每厘米排汪量吨数Tons per Cm.Immersion
每英寸排水量吨数Tons per Inch 顶柜Top Tank
公差，溢短装限度Tolerance 高级Top-class
使M碰到N Touch M to N 请与我们联系Pls Get in Touch with Us
漏水痕迹Traces of Water Leakage 贸易额Trade Volume
同业折扣Trade Discount 商标Trade Mark
贸易行Trading Company 试航Trail
交易Transaction 可转让的Transferable
信汇Mail Transfer 变形的Transfigured(Misshaped,Deformed)
可转运Transshipment Permitted 运输Transportation
横向Transverse 横仓壁Transverse Bulkhead
横稳心Transverse Metacenter 旅行支票Traveller Check(Cheque)
交通费Travelling Charges(Expense) 国库券Treasury Bond
格子Trellis 每格一颗An Apple per Trellis
试验Trial 纵倾Trim
船首纵倾Trim by Stem 船尾纵倾 Trim by Stern
平仓口Trimming Hatchway 纵倾力矩Trimming Moment
三层底Tipple Bottom 热带装载线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 甲板仓Tween Deck
双舵Twin Rudders 双推进器Twin Screws
营业额Turnover 二件套Two Piece Set
（产品）定型Type Approval 空距Ullage
空距孔Ullage Port 不能接受的，不合格的Unacceptable
不保兑信用证Unconfirmed Letter of Credit 在…项下，在…之下Under
受验Under Test 经受Undergo
同意Undertake 在航Underway
过渡的，不适当的Undue 未发现偏移No Undue Deflections Were Noted
不应有的延迟Undue Delay 不宜于Unfit for …
单位重量Unit Weight 不知道，不详Unknown
内容不详Contents Unknown 卸货Unloading
除非买卖双方另有协议Unless Otherwise Agreed 开（拆）箱，拆包Unpack
不允许Unpermit(Unpermittable) 不定期抽验Unperiodic Random Checking
上甲板Upper Deck 无保护层的Unprotected
反引号，正文结束Unquote 不合格Unsatisfactory
拆箱检验Unstuffing Survey 不适当的Unsuitable
市区Urban District 紧急的，急电Urgent
远期汇票Usance(time,period)bill 有效期Use-by Date
旧麻袋Used Gunny Bag 用户User
使用Utilise 最大（限度）的Utmost
有效的Valid 在…有效期内Within Validity of …
价值value 按发票金额…% For…%Invoice value
阀门Valve 阀箱Valve box
速度Velocity 通风Ventilation
通风筒Ventilator 船，容器Vessel
名片Visiting Card 外观检视Visual Ispection
验视Visually Inspected 排水容积Volume of Displacement
凭单，收据，传单Voucher 栈单Warehouse Receipt
指示标志Warning Mark 战争险War Risk
排水孔Wash Port 水压载Water Ballast
供水船Water Boat 厕所Water Closet？W.C.
水头Water Head 水线Water Line
水线面Water Plane 水线面面积系数Water Plane Area Coefficient
水压Water Pressure 防水Water Proof
水密Watertight 水密仓壁Watertight Bulkhead
波浪Wave 波峰Wave Grest
波高Wave Hight 波谷Wave Hollow
波长Wave Length 露天甲板Weather Deck
风雨密状况良好Weatherproofing Efficient 晴天工作日Weather-working Day
楔Wedge 称重，秤重Weigh
衡器过重Weigh over Scale 轨道衡，地磅Weigh-bridge
起锚Weighing Ancher 井Well
发票重量Invoiced Weight 短重Shortage in Weight
短重Short of Weight 实际到货总重量Total Landed Weight
水尺计重Weight by Draft 抽（查）衡（重）Weight by Partial Checking
装载重量Weight Loaded 重量码单（明细表）Weight Memo
重量鉴定Weight Survey 适销对路Well-liked
浸水面Wetted Surface 如果有Where Existing
可能的话Where Feasible 有…时Where Provided
批发Wholesale 宽的Wide
得到广泛重视Earn Widespread Respect 绞车，绞升Winch
帆布通风筒Wind Sail 起锚机Windlass
翼仓Wing Tank 冬季装载线Winter Toad Line
冬季北大西洋装载线Winter North Atlantic Load Line 钢索Wire Rope
无线电报务员Wireless Operator 水渍险With Particular Average
木档Wooden Batten 方木Wooden Block
板条箱Wooden Crate 畅销中外World-wide Sale
用…包Wrapped With… 错运Wrong Shipment
常驻Year-round resident






--------------------------------------------------------------------------------

-- 作者: 纵横
-- 发布时间: 2005/01/10 04:48pm

顶一下，狗狗，哈哈





--------------------------------------------------------------------------------

-- 作者: 绿箭狗
-- 发布时间: 2005/01/10 04:54pm

人力资源管理常用短语英汉对照表
A
Action learning:行动学习
Alternation ranking method:交替排序法
Annual bonus:年终分红
Application forms:工作申请表

Appraisal interview:评价面试
Aptitudes:资质
Arbitration:仲裁
Attendance incentive plan:参与式激励计划
Authority:职权

B
Behavior modeling:行为模拟
Behaviorally anchored rating scale (bars):行为锚定等级评价法
Benchmark job:基准职位
Benefits:福利
Bias:个人偏见
Boycott:联合抵制
Bumping/layoff procedures:工作替换/临时解雇程序
Burnout:耗竭
C
Candidate-order error:候选人次序错误
Capital accumulation program:资本积累方案
Career anchors:职业锚
Career cycle:职业周期
Career planning and development:职业规划与职业发展
Case study method:案例研究方法
Central tendency:居中趋势
Citations:传讯
Civil Rights Act:民权法
Classes:类
Classification (or grading) method:归类（或分级）法
Collective bargaining:集体谈判
Comparable worth:可比价值
Compensable factor:报酬因素
Computerized forecast:计算机化预测
Content validity:内容效度
Criterion validity:效标效度
Critical incident method:关键事件法

D

Davis-Bacon Act (DBA):戴维斯―佩根法案

Day-to-day-collective bargaining:日常集体谈判

Decline stage:下降阶段
Deferred profit-sharing plan:延期利润分享计划
Defined benefit:固定福利
Defined contribution:固定缴款
Department of Labor job analysis:劳工部工作分析法
Discipline:纪律
Dismissal:解雇；开除
Downsizing:精简


E

Early retirement window:提前退休窗口
Economic strike:经济罢工
Edgar Schein:艾德加·施恩
Employee compensation:职员报酬
Employee orientation:雇员上岗引导
Employee Retirement Income Security Act (ERISA) :雇员退休收入保障法案 Employee services benefits:雇员服务福利
Employee stock ownership plan (ESOP) :雇员持股计划
Equal Pay Act:公平工资法
Establishment stage:确立阶段
Exit interviews:离职面谈
Expectancy chart:期望图表
Experimentation:实验
Exploration stage:探索阶段

F

Fact-finder:调查
Fair day's work:公平日工作
Fair Labor Standards Act:公平劳动标准法案
Flexible benefits programs:弹性福利计划
Flex place:弹性工作地点
Flextime:弹性工作时间
Forced distribution method:强制分布法
Four-day workweek:每周4天工作制
Frederick Taylor:弗雷德里克·泰罗
Functional control:职能控制
Functional job analysis:功能性工作分析法


G
General economic conditions:一般经济状况

Golden offerings:高龄给付
Good faith bargaining:真诚的谈判
Grade de***ion:等级说明书
Grades:等级
Graphic rating scale:图尺度评价法
Grid training:方格训练
Grievance:抱怨
Grievance procedure:抱怨程序
Group life insurance:团体人寿保险
Group pension plan:团体退休金计划
Growth stage:成长阶段
Guarantee corporation:担保公司
Guaranteed fair treatment:有保证的公平对待
Guaranteed piecework plan:有保障的计件工资制
Gain sharing:收益分享


H
Halo effect:晕轮效应
Health maintenance organization (HMO) :健康维持组织

I

Illegal bargaining:非法谈判项目
Impasse:僵持
Implied authority:隐含职权
Incentive plan:激励计划
Individual retirement account (IRA) :个人退休账户
In-house development center:企业内部开发中心
Insubordination:不服从
Insurance benefits:保险福利
Interviews:谈话；面谈

J

Job analysis:工作分析
Job de***ion:工作描述
Job evaluation:职位评价
Job instruction training (JIT) :工作指导培训
Job posting:工作公告
Job rotation:工作轮换
Job sharing:工作分组
Job specifications:工作说明书
John Holland:约翰·霍兰德
Junior board:初级董事会


L
Layoff:临时解雇
Leader attach training:领导者匹配训练
Lifetime employment without guarantees:无保证终身解雇
Line manager:直线管理者
Local market conditions:地方劳动力市场
Lockout:闭厂


M
Maintenance stage:维持阶段
Management assessment center:管理评价中心
Management by objectives (MBO) :目标管理法
Management game:管理竞赛
Management grid:管理方格训练
Management process:管理过程
Mandatory bargaining:强制谈判项目
Mediation:调解
Merit pay:绩效工资
Merit raise:绩效加薪
Mid career crisis sub stage:中期职业危机阶段


N
Nondirective interview:非定向面试

O

Occupational market conditions:职业市场状况
Occupational orientation:职业性向
Occupational Safety and Health Act:职业安全与健康法案
Occupational Safety and Health Administration (OSHA) :职业安全与健康管理局
Occupational skills:职业技能 On-the-job training (OJT) :在职培训
Open-door:敞开门户
Opinion survey:意见调查
Organization development(OD) :组织发展
Outplacement counseling:向外安置顾问


P
Paired comparison method:配对比较法
Panel interview:小组面试
Participant diary/logs:现场工人日记/日志
Pay grade:工资等级
Pension benefits:退休金福利
Pension plans:退休金计划
People-first values:"以人为本"的价值观
Performance analysis:工作绩效分析
Performance Appraisal interview:工作绩效评价面谈
Personnel (or human resource) management:人事（或人力资源）管理
Personnel replacement charts:人事调配图
Piecework:计件
Plant Closing law:工厂关闭法
Point method/
Policies:政策
Position Analysis Questionnaire (PAQ) :职位分析问卷
Position replacement cards:职位调配卡
Pregnancy discrimination act:怀孕歧视法案
Profit-sharing plan利润分享计划
Programmed learning:程序化教学


Q
Qualifications inventories:资格数据库
Quality circle:质量圈

R

Ranking method:排序法
Rate ranges:工资率系列
Ratio analysis:比率分析
Reality shock:现实冲击 Reliability:信度
Retirement:退休
Retirement benefi,ts:退休福利
Retirement counseling:退休前咨询
Rings of defense:保护圈
Role playing:角色扮演


S
Skip-level interview:越级谈话
Social security:社会保障
Speak up! :讲出来！
Special awards:特殊奖励
Special management development techniques:特殊的管理开发技术
Stabilization sub stage:稳定阶段
Staff (service) function:职能（服务）功能
Standard hour plan:标准工时工资
Stock option:股票期权
Straight piecework:直接计件制
Strategic plan:战略规划
Stress interview:压力面试
Strictness/leniency:偏紧/偏松
Strikes:罢工
Structured interview:结构化面试
Succession planning:接班计划
Supplement pay benefits:补充报酬福利
Supplemental unemployment benefits:补充失业福利
Salary surveys:薪资调查
Savings plan:储蓄计划
Scallion plan:斯坎伦计划
Scatter plot:散点分析
Scientific management:科学管理

Self directed teams:自我指导工作小组
Self-actualization:自我实现
Sensitivity training:敏感性训练
Serialized interview:系列化面试
Severance pay:离职金
Sick leave:病假
Situational interview:情境面试
Survey feedback:调查反馈
Sympathy strike:同情罢工
System Ⅳ组织体系Ⅳ
System I:组织体系Ⅰ


T
Task analysis:任务分析
Team building:团队建设
Team or group:班组
Termination:解雇；终止
Termination at will:随意终止
Theory X:X理论
Theory Y:Y理论
Third-party involvement:第三方介入
Training:培训
Transactional analysis (TA) :人际关系心理分析
Trend analysis:趋势分析
Trial sub stage:尝试阶段


U
Unsafe conditions:不安全环境
Unclear performance standards:绩效评价标准不清
Unemployment insurance:失业保险
Unfair labor practice strike:不正当劳工活动罢工
Unsafe acts:不安全行为


V
Validity:效度
Value-based hiring:以价值观为基础的雇佣
Vroom-Yetton leadership trainman:维罗姆-耶顿领导能力训练
Variable compensation:可变报酬
Vestibule or simulated training:新雇员培训或模拟
Vesting:特别保护权
Voluntary bargaining:自愿谈判项目
Voluntary pay cut:自愿减少工资方案
Voluntary time off:自愿减少时间


W
Wage carve:工资曲线
Work samples:工作样本
Work sampling technique:工作样本技术
Work sharing:临时性工作分担
Worker involvement:雇员参与计划
Worker's benefits:雇员福利






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-- 作者: 绿箭狗
-- 发布时间: 2005/01/10 04:57pm

经济金融术语汉英对照表


A
安全网 safety net
按可比口径 on comparable basis
按轻重缓急 to prioritize
暗补 implicit subsidy
暗亏 hidden loss

B  
颁发营业执照 to license;to grant a licence to
办理存款业务 to take deposits
保护农民的生产积极性 to protect farmers'incentive to produce
备付金（超额准备金） excess reserves
本外币并账 consolidation of domestic and foreign currencyaccounts
本外币对冲操作 sterilization operation
本位利益 localized interest;departmentalism
奔小康 to strive to prosper;to strive to become well-to-do
避税（请见“逃税”） tax avoidance
币种搭配不当 currency mismatch
币种构成 currency composition
变相社会集资 disguised irregular（or illegal） fund raising
表外科目（业务） off-balance-sheet items（operation）
薄弱环节 weaknesses;loopholes
不变成本 fixed cost
不变价 at constant price;in real terms
不动产 real estate
不良贷款（资产） problem loans；non-performing loans（assets）
C
财务公司 finance companies
财政赤字 fiscal deficit
财政挤银行 fiscal pressure on the central bank（over monetary policy）
财政政策与货币政策的配合 coordination of fiscal and monetary policies
采取循序渐进的方法 in a phased and sequenced manner
操作弹性 operational flexibility
操纵汇率 to manipulate exchange rate
产品构成 product composition;product mix
产品积压 stock pile;excessive inventory
产销率 current period inventory;（即期库存，不含前期库存）sales/output ratio
产销衔接 marketability
产业政策 industrial policy
长期国债 treasury bonds
敞口头寸 open position
炒股 to speculate in the stock market
承购包销 underwrite（securities）
成套机电产品 complete sets of equipment;complete plant（s）
城市信用社 urban credit cooperatives（UCCs）
城市合作银行 urban cooperative banks;municipal united banks
城市商业银行 municipal commercial banks
城乡居民收入增长超过物价涨幅 real growth in household income
持续升温 persistent overheating
重复布点 duplicate projects
重置成本 replacement cost
重组计划 restructuring plan
筹资渠道 funding sources;financing channels
初见成效 initial success
出口统一管理、归口经营 canalization of exports
出口退税 export tax rebate
储蓄存款 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。）
储蓄分流 diversion of household deposits
储源萎缩 decline in the availability of household savings
传导机制 transmission mechanism
从价税 ad valorem tax
从紧控制 tight control
存贷款比例 loan/deposit ratio
存款保险体系 deposit insurance system
存款货币银行 deposit money banks
存款准备金 required reserves


D
打白条 issue IOU
大额存单 certificate of deposit（CD）
大额提现 withdraw deposits in large amounts
大面积滑坡 wide-spread decline
大一统的银行体制 （all-in-one）mono-bank system
呆账（请见“坏账”） bad loans
呆账准备金 loan loss reserves（provisions）
呆滞贷款 idle loans
贷款沉淀 non-performing loans
贷款分类 loan classification
贷款限额管理 credit control;to impose credit ceiling
贷款约束机制 credit disciplinary（constraint）mechanism
代理国库 to act as fiscal agent
代理金融机构贷款 make loans on behalf of other institutions
戴帽贷款 ear-marked loans
倒逼机制 reversed transmission of the pressure for easing monetary condition
道德风险 moral hazard
地区差别 regional disparity
第一产业 the primary industry
第二产业 the secondary industry
第三产业 the service industry;the tertiary industry
递延资产 deferrable assets
订货不足 insufficient orders
定期存款 time deposits
定向募集 raising funds from targeted sources
东道国（请见“母国”） host country
独立核算 independent accounting
短期国债 treasury bills
对冲操作 sterilization operation;hedging
对非金融部门债权 claims on non-financial sector
多种所有制形式 diversified ownership

E
恶性通货膨胀 hyperinflation
二级市场 secondary market


F
发行货币 to issue currency
发行总股本 total stock issue
法定准备金 required reserves;reserve requirement
法人股 institutional shares
法人股东 institutional shareholders
法治 rule of law
房地产投资 real estate investment
放松银根 to ease monetary policy
非现场稽核 off-site surveillance（or monitoring）
非银行金融机构 non-bank financial institutions
非赢利性机构 non-profit organizations
分税制 assignment of central and local taxes;tax assignment system
分业经营 segregation of financial business（services）;division of business scope based on the type of financial institutions
风险暴露（风险敞口） risk exposure
风险管理 risk management
风险意识 risk awareness
风险资本比例 risk-weighted capital ratios
风险资本标准 risk-based capital standard
服务事业收入 public service charges;user's charges
扶贫 poverty alleviation
负增长 negative growth
复式预算制 double-entry budgeting;capital and current budgetary account

G
G
改革试点 reform experimentation
杠杆率 leverage ratio
杠杆收购 leveraged buyout
高息集资 to raise funds by offering high interest
个人股 non-institutional shares
根本扭转 fundamental turnaround（or reversal）
公开市场操作 open market operations
公款私存 deposit public funds in personal accounts
公用事业 public utilities
公有经济 the state-owned sector;the public sector
公有制 public ownership
工业成本利润率 profit-to-cost ratio
工业增加值 industrial value added
供大于求 supply exceeding demand;excessive supply
鼓励措施 incentives
股份合作企业 joint-equity cooperative enterprises
股份制企业 joint-equity enterprises
股份制银行 joint-equity banks
固定资产贷款 fixed asset loans
关税减免 tariff reduction and exemption
关税减让 tariff concessions
关税优惠 tariff incentives;preferential tariff treatment
规范行为 to regularize（or standardize）…behavior
规模效益 economies of scale
国计民生 national interest and people's livelihood
国家对个人其他支出 other government outlays to individuals
国家风险 country risk
国际分工 international division of labor
国际收支 balance of payments
国有独资商业银行 wholly state-owned commercial banks
国有经济（部门） the state-owned（or public）sector
国有企业 state-owned enterprises（SOEs）
国有制 state-ownership
国有资产流失 erosion of state assets
国债回购 government securities repurchase
国债一级自营商 primary underwriters of government securities
过度竞争 excessive competition
过度膨胀 excessive expansion
过热迹象 signs of overheating
H
合理预期 rational expectation
核心资本 core capital
合资企业 joint-venture enterprises
红利 dividend
宏观经济运营良好 sound macroeconomic performance
宏观经济基本状况 macroeconomic fundamentals
宏观调控 macroeconomic management（or adjustment）
宏观调控目标 macroeconomic objectives（or targets）
坏账 bad debt
还本付息 debt service
换汇成本 unit export cost;local currency cost of export earnings
汇兑在途 funds in float
汇兑支出 advance payment of remittance by the beneficiary's bank
汇率并轨 unification of exchange rates
活期存款 demand deposits
汇率失调 exchange rate misalignment
混合所有制 diversified（mixed）ownership
货币政策态势 monetary policy stance
货款拖欠 overdue obligations to suppliers
J
基本建设投资 investment in infrastructure
基本经济要素 economic fundamentals
基本适度 broadly appropriate
基准利率 benchmark interest rate
机关团体存款 deposits of non-profit institutions
机会成本 opportunity cost
激励机制 incentive mechanism
积压严重 heavy stockpile;excessive inventory
挤提存款 run on banks
挤占挪用 unwarranted diversion of（financial）resources（from designated uses）
技改投资 investment in technological upgrading
技术密集型产品 technology-intensive product
计划单列市 municipalities with independent planning status
计划经济 planned economy
集体经济 the collective sector
加大结构调整力度 to intensify structural adjustment
加工贸易 processing trade
加快态势 accelerating trend
加强税收征管稽查 to enhance tax administration
加权价 weighted average price
价格放开 price liberalization
价格形成机制 pricing mechanism
减亏 to reduce losses
简化手续 to cut red tape;to simplify（streamline）procedures
交投活跃 brisk trading
缴存准备金 to deposit required reserves
结构扭曲 structural distortion
结构失调 structural imbalance
结构性矛盾突出 acute structural imbalance
结构优化 structural improvement（optimization）
结汇、售汇 sale and purchase of foreign exchange
金融脆弱 financial fragility
金融动荡 financial turbulence
金融风波 financial disturbance
金融恐慌 financial panic
金融危机 financial crisis
金融压抑 financial repression
金融衍生物 financial derivatives
金融诈骗 financial fraud
紧缩银根 to tighten monetary policy
紧缩政策 austerity policies;tight financial policies
经常账户可兑换 current account convertibility
经济特区 special economic zones（SEZs）
经济体制改革 economic reform
经济增长方式的转变 change in the main source of economic growth（from investment expansion to efficiency gains）
经济增长减速 economic slowdown;moderation in economic growth
经济制裁 economic sanction
经营自主权 autonomy in management
景气回升 recovery in business activity
境外投资 overseas investment
竞争加剧 intensifying competition
局部性金融风波 localized（isolated）financial disturbance
K
开办人民币业务 to engage in RMB business
可维持（可持续）经济增长 sustainable economic growth
可变成本 variable cost
可自由兑换货币 freely convertible currency
控制现金投放 control currency issuance
扣除物价因素 in real terms;on inflation-adjusted basis
库存产品 inventory
跨国银行业务 cross-border banking
跨年度采购 cross-year procurement
会计准则 accounting standard


L
来料加工 processing of imported materials for export
离岸银行业务 off-shore banking（business）
理顺外贸体制 to rationalize foreign trade regime
利率杠杆的调节作用 the role of interest rates in resource allocation
利润驱动 profit-driven
利息回收率 interest collection ratio
联行清算 inter-bank settlement
连锁企业 franchise（businesses）;chain businesses
良性循环 virtuous cycle
两极分化 growing income disparity;polarization in income distribution
零售物价指数 retail price index（RPI）
流动性比例 liquidity ratio
流动资产周转率/流通速度 velocity of liquid assets
流动资金贷款 working capital loans
流通体制 distribution system
流通网络 distribution network
留购（租赁期满时承租人可购买租赁物） hire purchase
垄断行业 monopolized industry（sector）
乱集资 irregular（illegal）fund raising
乱收费 irregular（illegal）charges
乱摊派 unjustified（arbitrary）levies
M
买方市场 buyer's market
卖方市场 seller's market
卖出回购证券 matched sale of repo
贸易差额 trade balance
民间信用 non-institutionalized credit
免二减三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years
明补 explicit subsidy
明亏 explicit loss
名牌产品 brand products
母国（请见“东道国”） home country


N
内部控制 internal control
内部审计 internal audit
内地与香港 the mainland and Hong Kong
内债 domestic debt
扭亏为盈 to turn a loss-making enterprise into a profitable one
扭曲金融分配 distorted allocation of financial resources
农副产品采购支出 outlays for agricultural procurement
农村信用社 rural credit cooperatives（RCCs）

P
泡沫效应 bubble effect
泡沫经济 bubble economy
培育新的经济增长点 to tap new sources of economic growth
片面追求发展速度 excessive pursuit of growth
平衡发展 balanced development
瓶颈制约 bottleneck（constraints）
平稳回升 steady recovery
铺底流动资金 initial（start-up）working capital
普遍回升 broad-based recovery
配套改革 concomitant（supporting）reforms
配套人民币资金 local currency funding of…
Q
企业办社会 enterprises burdened with social responsibilities
企业集团战略 corporate group strategy
企业兼并重组 company merger and restructuring
企业领导班子 enterprise management
企业所得税 enterprise（corporate）income tax
企业效益 corporate profitability
企业资金违规流入股市 irregular flow of enterprise funds into the stock market
欠税 tax arrears
欠息 overdue interest
强化税收征管 to strengthen tax administration
强制措施 enforcement action
翘尾因素 carryover effect
切一刀 partial application
清理收回贷款 clean up and recover loans
（破产）清算 liquidation
倾斜政策 preferential policy
区别对待 differential treatment
趋势加强 intensifying trend
全球化 globalization
权益回报率 returns on equity（ROE）
缺乏后劲 unsustainable momentum


R
绕规模贷款 to circumvent credit ceiling
人均国内生产总值 per capita GDP
人均收入 per capita income
人民币升值压力 upward pressure on the Renminbi（exchange rate）
认缴资本 subscribed capital
软贷款 soft loans
软预算约束 soft budget constraint
软着陆 soft landing
S
三角债 chain debts;inter-enterprise arrears
善政廉政 good governance
商业贷款 commercial loans
上市公司 （publicly）listed corporations
设备利用 capacity utilization
社会保障 social safety net;social security（insurance）
深层次矛盾 deep-rooted structural imbalance
审批金融机构 to license financial institutions
审慎监管 prudential supervision
生产能力闲置 unutilized capacity
生息资产 interest-bearing assets
实际利用外资 disbursement of foreign capital;actual inflow of foreign investment
实际有效汇率 real effective exchange rate
实时 real time
实收资本 paid-in capital
实现利润 realized profit
市场分割 market segmentation
市场经济 market economy
市场占有率（市场份额） market share
市场准入 market access（指商品和劳务的进入）；market entry（指机构的审批）
市价总值 market capitalization
适度从紧 appropriately tight
适时调节 timely adjustment
收回对金融机构贷款 to recall central bank loans （to financial institutions）
税后还贷 amortization（repayment of loans）after tax
税收流失 tax erosion
税源不足 weak tax base
私营经济（私人经济） the private sector
私有制 private ownership
所有者权益 owner's equity


T
逃税（请见“避税”） tax evasion
套汇 （1）指合法:currency swap;arbitrage（2）指非法:illegal purchase of foreign exchange
剔除季节性因素 seasonally adjusted
调节流动性 to influence liquidity level
贴现窗口 discount window
同比 on year-on-year basis;over the same period of the previous year
同业拆借（放） inter-bank borrowing（lending）
同业拆借市场利率（中国） CHIBOR（China inter-bank offered rate）
同业融通票据 inter-bank financing bills
同业往来 inter-bank transactions
透支 overdraft
退税 tax refund（rebate）
头寸 position
吞吐基础货币 adjustment of monetary base
脱媒现象 disintermediation
W
外部审计 external audit
外国直接投资 foreign direct investment （FDI）
外汇储备 foreign exchange reserves
外汇调剂 foreign exchange swap
外汇占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings
外向型经济 export-oriented economy
外债 external debt
外资企业 foreign-funded enterprises
完善现代企业制度 to improve the modern enterprise system
完税凭证 tax payment documentation
违法经营 illegal business
委托存款 entrusted deposits
稳步增长 steady growth
稳健的银行系统 a sound banking system
稳中求进 to make progress while ensuring stability
无纸交易 book-entry（or paperless/***less）transaction
物价监测 price monitoring


X
吸纳流动性 to absorb liquidity
稀缺经济 scarcity economy
洗钱 money laundering
系统内调度 fund allocation within a bank
系统性金融危机 systemic financial crisis
下岗工人 laid-off employees
下游企业 down-stream enterprises
现场稽核 on-site examination
现金滞留（居民手中） cash held outside the banking system
乡镇企业 township and village enterprises（TVEs）
消费物价指数 consumer price index（CPI）
消费税 excise（consumption）tax
消灭财政赤字 to balance the budget;to eliminate fiscal deficit
销货款回笼 reflow of corporate sales income to the banking system
销售平淡 lackluster sales
协议外资金额 committed amount of foreign investment
新经济增长点 new sources of economic growth
新开工项目 new projects;newly started projects
新增贷款 incremental credit; loan increment; credit growth; credit expansion
新增就业位置 new jobs;new job opportunities
信贷规模考核 review the compliance with credit ceilings
信号失真 distorted signals
信托投资公司 trust and investment companies
信息不对称 information asymmetry
信息反馈 feedback（information）
信息共享系统 information sharing system
信息披露 information disclosure
信用扩张 credir expansion
信用评级 credit rating
姓“资”还是姓“社” pertaining to socialism or capitalism;socialist orcaptialist
行政措施 administrative measures
需求膨胀 demand expansion; excessive demand
虚伪存款 window-dressing deposits
削减冗员 to shed excess labor force
寻租 rent seeking
迅速反弹 quick rebound
Y
养老基金 pension fund
一刀切 universal application;non-discretionary implementation
一级市场 primary market
应收未收利息 overdue interest
银行网点 banking outlets
赢利能力 profitability
营业税 business tax
硬贷款（商业贷款） commercial loans
用地审批 to grant land use right
有管理的浮动汇率 managed floating exchange rate
证券投资 portfolio investment
游资（热钱） hot money
有市场的产品 marketable products
有效供给 effective supply
诱发新一轮经济扩张 trigger a new round of economic expansion
逾期贷款 overdue loans;past-due loans
与国际惯例接轨 to become compatible with internationally accepted
与国际市场接轨 to integrate with the world market
预算外支出（收入） off-budget （extra-budgetary） expenditure（revenue）
预调 pre-emptive adjustment
月环比 on a month-on-month basis; on a monthly basis


Z
再贷款 central bank lending
在国际金融机构储备头寸 reserve position in international financial institutions
在人行存款 deposits at （with） the central bank
在途资金 fund in float
增加农业投入 to increase investment in agriculture
增势减缓 deceleration of growth;moderation of growthmomentum
增收节支措施 revenue-enhancing and expenditure control measures
增长平稳 steady growth
增值税 value-added tax（VAT）
涨幅偏高 higher-than-desirable growth rate;excessive growth
账外账 concealed accounts
折旧 depreciation
整顿 retrenchment;consolidation
政策工具 policy instrument
政策性业务 policy-related operations
政策性银行 policy banks
政策组合 policy mix
政府干预 government intervention
证券交易清算 settlement of securities transactions
证券业务占款 funding of securities purchase
支付困难 payment difficulty
支付能力 payment capacity
直接调控方式向 to increase the reliance on indirect policy instruments
间接调控方式转变职能转换 transformation of functions
职业道德 professional ethics
指令性措施 mandatory measures
指令性计划 mandatory plan;administered plan
制定和实施货币政策 to conduct monetary policy;to formulate and implement monetary policy
滞后影响 lagged effect
中介机构 intermediaries
中央与地方财政 delineation of fiscal responsibilities
分灶吃饭重点建设 key construction projects;key investment project
周期谷底 bottom（trough）of business cycle
周转速度 velocity
主办银行 main bank
主权风险 sovereign risk
注册资本 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）
专款专用 use of funds as ear-marked
转贷 on-lending
转轨经济 transition economy
转机 turnaround
转折关头 turning point
准财政赤字 quasi-fiscal deficit
准货币 quasi-money
资本不足 under-capitalized
资本充足率 capital adequacy ratio
资本利润率 return on capital
资本账户可兑换 capital account convertibility
资不抵债 insolvent;insolvency
资产负债表 balance sheet
资产负债率 liability/asset ratio;ratio of liabilities to assets
资产集中 asset concentration
资产贡献率 asset contribution factor
资产利润率 return on assets （ROA）
资产质量 asset quality
资产组合 asset portfolio
资金成本 cost of funding;cost of capital;financing cost
资金到位 fully funded （project）
资金宽裕 to have sufficient funds
资金利用率 fund utilization rate
资金缺口 financing gap
资金体外循环 financial disintermediation
资金占压 funds tied up
自筹投资项目 self-financed projects
自有资金 equity fund
综合国力 overall national strength（often measured by GDP）
综合效益指标 overall efficiency indicator
综合治理 comprehensive adjustment（retrenchment）;over-haul
总成交额 total contract value
总交易量 total amount of transactions
总成本 total cost
最后贷款人 lender of last resort

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