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1、放棄合同abandonment of contract廢棄資產(chǎn)abandoned assets 廢止abate沖銷(xiāo)abatement扣減abatement暫緩abeyance支付能力ability to pay非正常費(fèi)用abnormal cost非正常損失abnormal loss絕對(duì)優(yōu)勢(shì)absolute advantage絕對(duì)權(quán)益absolute interest提要abstract文摘abstract承兌acceptance承兌銀行acceptance bank工地通道access to site通融票據(jù)accommodation bill通融票據(jù)accommodation note 帳戶

2、余額account balance帳單account bill會(huì)計(jì)帳簿account book 會(huì)計(jì)憑證accounting evidence會(huì)計(jì)法account law 應(yīng)付帳款account payable應(yīng)收帳款account receivable會(huì)計(jì)師accountant 天災(zāi)act of god順差active balance補(bǔ)遺addendum額外付款additional payment附加稅additional tax管理administer控制價(jià)格administered price管理成本administration cost管理費(fèi)用administration expens

3、e行政人員administrator 準(zhǔn)允admission警告admonition預(yù)付款advance payment預(yù)付款保證金advance payment bond預(yù)付款保函advance payment guarantee預(yù)付款擔(dān)保advance payment security 逆差adverse balance不利的實(shí)際障礙adverse physical obstruction 宣誓書(shū)affidavit聯(lián)營(yíng)affiliate聯(lián)營(yíng)公司affiliated company備忘錄agenda 提前完成任務(wù)ahead of schedule空氣調(diào)節(jié)air-condition意義含糊am

4、biguity歧義ambiguity標(biāo)書(shū)的歧義ambiguities in document友好解決爭(zhēng)端amicable settlement of dispute娛樂(lè)設(shè)施amusement年度預(yù)算annual budget年度結(jié)算annual closing年收入annual income取消annul 無(wú)效annul 早填日期antedate預(yù)期anticipation適用的法律applicable law申請(qǐng)書(shū)application評(píng)價(jià)書(shū)appraisal評(píng)估書(shū)appraisal評(píng)價(jià)appraise估價(jià)人appraiser漲價(jià)appreciation增值appreciation建筑師指令

5、architects instruction (a.i.)算術(shù)錯(cuò)誤arithmetical error拖欠arrears財(cái)產(chǎn)扣押arrestment法人artificial person化驗(yàn)assay估稅員assessor資產(chǎn)擔(dān)保asset cover資產(chǎn)折舊asset depreciation 資產(chǎn)周轉(zhuǎn)率asset turnover受讓人assignee轉(zhuǎn)讓人assignor聯(lián)合associate 出席attendance律師代理人attorney拍賣(mài)auction轉(zhuǎn)遞authenticate (用于銀行保函)簽署autograph附屬企業(yè)auxiliary enterprise平均使用年限

6、average life避免雙重征稅avoidance of double taxation延期交貨back order壞的bad呆帳bad account壞帳bad account壞帳bad debt存折bank book銀行手續(xù)費(fèi)bank charge支票bank check銀行信貸bank credit銀行存款bank deposit銀行保函bank guarantee銀行貸款bank loan銀行透支bank overdraft優(yōu)惠利率bank prime rate對(duì)帳單bank statement線條圖表bar chart交易,契約bargain 桶barrel(石油計(jì)量)易貨交易b

7、arter空頭bear拖期behind schedule誤期的belated所有物belongings基準(zhǔn)點(diǎn)benchmark受益人beneficiary投標(biāo)bid投標(biāo)報(bào)價(jià)bid price投標(biāo)保證金bid bond投標(biāo)保函bid guarantee 投標(biāo)擔(dān)保bid security投標(biāo)人bidder雙語(yǔ)bilingual清單bill提貨單bill of loading付款清單bill of payment工程量?jī)r(jià)單bill of quantities (b.o.q or b.q.)鳥(niǎo)瞰圖birds-eye-view董事會(huì)board of directors可靠的bona fide真實(shí)的bon

8、a fide保稅貨物bonded goods保稅倉(cāng)庫(kù)bonded store擔(dān)保公司bonding company簿記員book-keeper借款人borrower 聯(lián)合抵制boycott分公司branch違約breach o contract破損breakage明細(xì)表break-down打破均衡的break-even成本線break-even line磚砌工brick layer過(guò)渡性貸款bridging loan搭橋貸款bridging loan提要brief大綱brief散裝bulk 買(mǎi)空bull間接費(fèi)用burden購(gòu)入價(jià)buying price買(mǎi)價(jià)buying rate(貨幣)章程by

9、-law細(xì)則by-law電匯cable transfer災(zāi)害calamity計(jì)算機(jī)輔助制造cam (computer aid manufacturer)工人營(yíng)地camp注銷(xiāo)cancellation開(kāi)工率capacity operating rate固定資本capital asset資本成本capital cost資金密集項(xiàng)目capital intensive project資本收益率capital return 股本capital stock資金周轉(zhuǎn)率capital turnover人頭稅capitation tax標(biāo)題caption看守人caretaker運(yùn)費(fèi)已付carriage paid

10、卡特爾cartel現(xiàn)金資金cash asset資金周轉(zhuǎn)cash flow到貨付款cash on delivery (cod)出納員cashier商品目錄catalogue保證金caution money停止cease最高限額ceiling中央銀行central bank央行central bank商會(huì)chamber of commerce注銷(xiāo)charge off資產(chǎn)置留權(quán)charge on asset賒銷(xiāo)charge sales公司執(zhí)照charter租船人charterer動(dòng)產(chǎn)chattel圖章chop土木工程civil engineering索賠人claimant清潔提貨單clean bil

11、l of lading清關(guān)clearance 截止日期closing date收盤(pán)價(jià)closing price抵押品collateral收款collection商業(yè)銀行commercial bank 商業(yè)票據(jù)commercial paper承諾費(fèi)commitment fee承諾信commitment letter普通法common law不成文法common law可比性comparability申訴complain申訴人complaint綜合的complex復(fù)合compound本利compound amount復(fù)利compound interest商業(yè)企業(yè)concern特許concessio

12、n優(yōu)惠concession結(jié)束conclude 征用condemnation條件condition合同條件conditions of contract先決條件condition precedent信任confident保兌信用證confirmed l/c確認(rèn)書(shū)confirmation 征用confiscate大火災(zāi)conflagration駁斥confute隨之而來(lái)的consequent 間接損失consequential loss鑒于considering 受托人consignee代售consignment 聯(lián)合體consortium 集團(tuán)consortium 不變成本constant co

13、st強(qiáng)制constraint 解釋construe 領(lǐng)事館consulate消費(fèi)品物價(jià)指數(shù)consumer price index 消耗量consumption集裝箱container同期記錄contemporary record爭(zhēng)論contention 大陸法continental law成文法continental law意外事件contingency不可預(yù)見(jiàn)費(fèi)contingency fees 等高線contour禁運(yùn)品,走私貨contraband合同保證金contract bond合同價(jià)contract price承包商全險(xiǎn)contractors all risks insurance違

14、反contravence實(shí)繳資本contributed capital檢驗(yàn)員controller爭(zhēng)論controversy召集convene協(xié)定價(jià)格conventional price可轉(zhuǎn)換的convertible可轉(zhuǎn)換債券convertible bond可兌換貨幣convertible currency召集convoke(會(huì)議)奠基石corner stone共同的corporate本金corpus符合correspondence勘誤corrigendum到岸價(jià)cost and freight(c&f)成本控制cost control成本加合同cost plus contract參贊counc

15、ilor反索賠counter claim轉(zhuǎn)開(kāi)(用于銀行保函),反擔(dān)保counter guarantee還價(jià)counter offer對(duì)方counter-part抵貨貿(mào)易counter trade科目course禮節(jié)性會(huì)見(jiàn)courtesy契約covenant締約covenant首封函covering letter保額coverage關(guān)鍵路徑法cpm(critical path method)同業(yè)工會(huì)craft union技工craftsman信用卡credit card貸款信用擔(dān)保credit guarantee貸款限額credit line貸款條款credit terms債權(quán)人creditor

16、貸方creditor乘員組crew關(guān)鍵路徑法critical path method(cpm)套匯cross exchange(與第三種貨幣套算)交叉匯率cross rate對(duì)沖匯率cross rate貨幣升值currency appreciation貨幣貶值currency depreciation活期帳戶current account活期存款current deposit流動(dòng)負(fù)債current liability保管custody清關(guān)代理行customs broker清關(guān)customs declaration報(bào)關(guān)單customs duty截止期cut off date日息daily int

17、erest日工資daily pay日?qǐng)?bào)daily statement損害索償damage claim危險(xiǎn)工作津貼danger money數(shù)據(jù)庫(kù)database數(shù)據(jù)處理data processing定期匯票dated draft到期日date due起息日date of value子公司daughter company點(diǎn)工daywork計(jì)時(shí)工daywork呆帳dead account空艙費(fèi)dead fright截止期dead line純損失dead loss閑置資金dead money淡季dead season交易deal貶值debasement公司債券debenture無(wú)擔(dān)保債券debentu

18、re借方debit債務(wù)人debtor旬decade欺詐deceit申報(bào)declare(海關(guān))裝飾decorate減少decrease判決decree扣除deduct契約deed賠償契約deed of indemnity典約deed of mortgage合伙契約deed of partnership實(shí)際de facto實(shí)際停工de facto suspension of work違約default拖欠default有缺陷的工程defective work被告defendant推遲defer延期付款defer payment不足數(shù)deficiency通貨緊縮deflation變形deform變截

19、面鋼筋deformed steel bar詐騙defraud支付defray取消delete暴雨deluge即期匯票demand bill活期存款demand deposit即期匯票demand draft遣散demobilize拆除demolish論證demonstrate證明demonstrate滯期費(fèi)demurrage單位denomination(度量衡面值)分母denominator指示denote通告廢除denounce(合同)違背depart百貨商場(chǎng)department store依靠depend從屬的dependent驅(qū)逐出境deportation蕭條depression委托de

20、pot站場(chǎng)depot轉(zhuǎn)臂起重機(jī)derrick賞罰desert目的地destination貶值devaluation毀壞devastate差額,差異difference摘要digest挖掘機(jī)digger直接成本direct cost直接運(yùn)輸direct shipment解除責(zé)任discharge中斷discontinue停止discontinue貼現(xiàn)銀行discount bank貼現(xiàn)率discount rate歧義discrepancy標(biāo)書(shū)歧義document discrepancy自行決定discretion咨詢工程師決定engineers discretion不合格disqualify進(jìn)度間

21、斷disruption of progress街區(qū)district偏離divergence離題divergence可分割的divisible可分割的信用證divisible l/c跟單信用證document l/c承兌交單document against acceptance付款交單document against payment雙重稅收double taxation免除雙重稅收double taxation relief道瓊斯指數(shù)dowjones index預(yù)付款down payment草圖draft支票draft排水drainage提款draw退稅draw back冷拉drawing可延的

22、ductile可延鑄鐵管ductile iron pipe到期due應(yīng)付due到期日due date會(huì)費(fèi)dues捐款dues及時(shí)地duly適當(dāng)?shù)豥uly持續(xù)時(shí)間duration住所dwelling動(dòng)態(tài)分析dynamic analysis勞動(dòng)收入earned income稅后收益額earnings after tax (eat)收益率earnings rate收益率earnings yield定金earnest土方工程earth work屋檐eaves偏心距eccentricity經(jīng)濟(jì)的economic經(jīng)濟(jì)活動(dòng)economic activity經(jīng)濟(jì)援助economic aid評(píng)估economic

23、 appraised生效日期effective date電鍍的electro-plate立面圖elevation合格的eligible刪除elimination沖銷(xiāo)elimination堤embankment裝飾embellish修正emend緊急情況emergency就業(yè)法employment act就業(yè)率employment rate工資稅employment tax建立營(yíng)地encamp附入enclose編碼encode終產(chǎn)品end products用戶enduser無(wú)窮的endless轉(zhuǎn)開(kāi)endorse用于銀行保函受讓人endorsee背書(shū)人endorser強(qiáng)制清算enforced li

24、quidation咨詢工程師engineer咨詢工程師指令engineers instruction (e.i)工程規(guī)劃設(shè)計(jì)engineering有權(quán)entitle委托entrust細(xì)目enumeration等邊的equilateral設(shè)備租賃equipment leasing公正的equitable產(chǎn)權(quán)資本equity capital產(chǎn)權(quán)平衡法equity ownership產(chǎn)權(quán)所有權(quán)equity ownership財(cái)產(chǎn)清算管理人equity receiver書(shū)寫(xiě)錯(cuò)誤erratum勘誤erratum自動(dòng)扶梯escalator代管escrow暫管escrow代理人escrow產(chǎn)業(yè)單位estab

25、lishment企業(yè)機(jī)構(gòu)establishment歐洲經(jīng)濟(jì)共同體european economic community (eec)憑證evidence(會(huì)計(jì))外匯管制exchange control匯率exchange rate匯兌風(fēng)險(xiǎn)exchange risk消費(fèi)稅excise tax除外exclude除外責(zé)任exclusion獨(dú)家代理exclusive agency無(wú)責(zé)的exculpatory免責(zé)條款exculpatory clause執(zhí)行者executive預(yù)期expect耗費(fèi)expend期滿expire勘探exploration快遞express delivery征用expropria

26、tion延長(zhǎng)extension延長(zhǎng)工期extension of time (e.o.t)延期extension of time (e.o.t)建筑立面fa?ade面值face amount面值face value代理商傭金factorage制造成本factory cost破產(chǎn)failure違約failure可行性研究feasibility study聯(lián)邦的federal德意志聯(lián)邦federal germany國(guó)際咨詢工程師聯(lián)誼會(huì)fidic (fdration internationale des ingnieurs conseils)決算表final accounts決算說(shuō)明final sta

27、tement金融財(cái)務(wù)公司finance company財(cái)務(wù)的financial財(cái)務(wù)管理financial management財(cái)務(wù)預(yù)測(cè)financial projection財(cái)務(wù)結(jié)算financial settlement財(cái)務(wù)報(bào)表financial statement籌資financing融資financing中間人finder罰款fine完工finish裝修工程finishing work火災(zāi)險(xiǎn)fire insurance最初成本first cost首次要求first demand第一手材料first band information第一抵押first mortgage第一流的first r

28、ate財(cái)務(wù)的fiscal會(huì)計(jì)年度f(wàn)iscal year零配件fitting固定的fixed固定資產(chǎn)fixed asset固定價(jià)合同fixed price contract固定匯率fixed rate固定設(shè)備fixture套房flat統(tǒng)一費(fèi)率flat rate彈性匯率flexible exchange rate浮動(dòng)float流動(dòng)資金floating capital流動(dòng)債券floating debt浮動(dòng)匯率floating exchange rate浮動(dòng)利率floating interest rate水災(zāi)險(xiǎn)flood insurance資金流轉(zhuǎn)flow of funds變動(dòng)價(jià)格合同fluctuat

29、ing price contract附注foot-notes強(qiáng)制拍賣(mài)force auction強(qiáng)制保險(xiǎn)force insurance強(qiáng)制清算force liquidation不可抗力force majeure先前的fore預(yù)測(cè)fore cast取消贖取權(quán)fore closure填早日期fore date預(yù)見(jiàn)性fore seeability外債foreign debt外國(guó)投資foreign investment沒(méi)收f(shuō)orfeit罰款forfeit正式驗(yàn)收f(shuō)ormal acceptance正式合同formal contract正式通知formal notice遠(yuǎn)期匯兌forward exchang

30、e期貨價(jià)forward price遠(yuǎn)期匯率forward rate經(jīng)營(yíng)特許權(quán)franchise舞弊fraud自由貨幣free currency離岸價(jià)free on board (fob)自由港free port自由經(jīng)濟(jì)區(qū)free economic zone一次性手續(xù)費(fèi)front-end fee提前收款報(bào)價(jià)front load pricing前鏟裝載機(jī)front loader富有成果的fruitful工程受阻frustration全額擔(dān)保full coverage期貨價(jià)futures price期貨貿(mào)易futures trading抵押品gage損益gain and loss惡性通貨膨脹gall

31、oping inflation一般費(fèi)用general expenses一般收費(fèi)general tariff君子協(xié)定gentlemans agreement幾何平均數(shù)geometrical mean寬惠的grace寬限期grace period圖表graph總收入gross income毛利gross margin國(guó)民生產(chǎn)總值gross national product (gdp)毛利gross profit毛重gross weight擔(dān)保書(shū)guarantee bond保函guarantee letter保證人guarantor體育館gymnasium住宅habitation品質(zhì)證明hall m

32、ark手冊(cè)hand-book手工制的hand-made機(jī)庫(kù)hangar海港harbor停泊費(fèi)harbor dues硬的hard硬幣hard cash硬通貨hard currency耐用品hard goods硬木hard wood表頭heading標(biāo)題heading總公司head office人頭稅head tax健康health健康險(xiǎn)health insurance事故及醫(yī)療險(xiǎn)health insurance此后here-after下文here-after特此here-by香港同業(yè)銀行拆放利率hibor (hong kong inter-bank offered rate)山地high lan

33、d重點(diǎn),數(shù)據(jù)high light急坡的high pitched(屋頂)租購(gòu)hire purchase轉(zhuǎn)移責(zé)任hold harmless使另一方不受損害hold harmless控股公司holding company空心磚hollow block水平的horizontal醫(yī)院hospital東道國(guó)host country游資hot money暖房hot house小時(shí)工資hourly wage rate公司內(nèi)部賬單house bill公司內(nèi)部刊物house organ人力資源human resource賄賂費(fèi)hush money消防栓hydrant液壓的hydraulic國(guó)際商會(huì)icc (int

34、ernational chamber of commerce)英國(guó)土木工程師協(xié)會(huì)ice (institution of civil engineers)創(chuàng)意設(shè)計(jì)idea design窩工idle 閑置生產(chǎn)能力idle capacity閑置資金idle equipment停工時(shí)間idle money非法的illegal 非法合同illegal contract非法利潤(rùn)illegal profit違法的illicit禁止的illicit例述illustration虛數(shù)imaginary number國(guó)際貨幣基金組織imf (international monetary fund)不動(dòng)產(chǎn)immova

35、ble property豁免immunity公正的impartial公正性impartiality僵局impasses絕境impasses不完善的imperfect無(wú)人稱(chēng)的impersonable無(wú)人名賬號(hào)impersonable account法人單位impersonable entity默認(rèn)合同implied contract進(jìn)口import進(jìn)口代理商import agent進(jìn)口許可證import license進(jìn)口配額import quota課稅imposition不可能的impossible進(jìn)口稅impost扣押impound蓋印imprint不活動(dòng)的inactive呆滯資金inact

36、ive money庫(kù)存inactive stock不充分的inadequate不適當(dāng)?shù)膇nadequate不可剝奪的inalienable開(kāi)幕式,典禮inauguration有限責(zé)任公司inc. (incorporated)激勵(lì)incentive 激勵(lì)性獎(jiǎng)金incentive bonus鼓勵(lì)性退稅incentive reductions臨時(shí)性的incidental 臨時(shí)費(fèi)用incidental expense臨時(shí)收入incidental revenue包括的inclusive營(yíng)業(yè)外收入income deduction收益分配income distribution收益表income sheet損

37、害表income statement法人公司incorporation遞增成本increasing cost增值increment負(fù)有義務(wù)的incumbent不動(dòng)產(chǎn)置留權(quán)incumbrance補(bǔ)償indemnify保護(hù)indemnify賠償indemnity補(bǔ)償indemnity訂貨單indent契約indenture獨(dú)立的independent指示indication指標(biāo)indicator間接成本indirect cost間接費(fèi)用indirect expense間接損失indirect loss個(gè)別支票individual check個(gè)人所得individual income獨(dú)資indivi

38、dual proprietorship受讓人indorsee背書(shū)indorsement(支票)背書(shū)人indorser無(wú)效的ineffective低效inefficiency無(wú)能inefficiency不平等inequality不可避免的inevitable價(jià)廉的inexpensive缺乏經(jīng)驗(yàn)inexperience低檔貨inferior good通貨膨脹inflation流入inflow非正式的informal非正式記錄informal record侵權(quán)行為infringement錠ingot初期費(fèi)用initial cost初始成本initial cost以實(shí)物支付in-kind paymen

39、t內(nèi)陸的inland內(nèi)陸運(yùn)輸inland transportation代之以in lieu of 革新innovation查詢inquiry破產(chǎn)者insolvent無(wú)力還債者insolvent工地檢查inspection of site現(xiàn)場(chǎng)核查inspection of site分期付款installment立即的instant學(xué)會(huì)institute協(xié)會(huì)institute投標(biāo)人須知instruction to tenderer保險(xiǎn)insurance保險(xiǎn)公司insurance company保險(xiǎn)金額insurance coverage保險(xiǎn)單insurance policy保險(xiǎn)費(fèi)insurance

40、 premium起義insurrection暴動(dòng)insurrection情報(bào)部intelligence department強(qiáng)度intensity意向intent意向書(shū)letter of intent除其他事情外inter alia息率interest rate中期的interim臨時(shí)的interim中期審計(jì)interim audit中期證書(shū)interim certificate中期付款interim payment中期付款安排interim payment schedule (i.p.s)中間人intermediary內(nèi)部的internal內(nèi)債internal debt內(nèi)部收益率intern

41、al rate of return國(guó)際通行貨幣international currency不變的invariable存貨inventory提單inventory發(fā)貨票invoice賬單invoice入港費(fèi)inward charge借據(jù)iou (i owe you)不可調(diào)和的irreconcilable不兌換的貨幣irredeemable currency雜稅irregular tax不可撤銷(xiāo)的irrevocable不可撤銷(xiāo)的信用證irrevocable l/c國(guó)際標(biāo)準(zhǔn)化組織iso (international standardization organization)國(guó)際標(biāo)準(zhǔn)化組織9000系列

42、品質(zhì)認(rèn)證模式iso 9000國(guó)際標(biāo)準(zhǔn)化組織i4000系列環(huán)保認(rèn)證模式iso i4000結(jié)關(guān)單jerque note (海關(guān)用)偷工減料jerry批發(fā)商jobber (wholesaler)聯(lián)合賬戶joint account短期合伙joint adventure共同所有權(quán)joint ownership聯(lián)運(yùn)費(fèi)率joint rate合資joint venture日志journal日記賬journal判決judgment巨型的jumbo隧道鑿巖車(chē)jumbo drill聯(lián)接點(diǎn)junction司法權(quán)jurisdiction管轄權(quán)jurisdiction證實(shí)jurisdiction路牙kerb, curb關(guān)

43、鍵人員key person廚房kitchen空頭支票kite挪用kiting技術(shù)訣竅know-how標(biāo)簽label標(biāo)記label標(biāo)明價(jià)格labeled price實(shí)驗(yàn)室laboratory勞力labo(u)r勞務(wù)協(xié)議labor agreement勞力合同labor contract人工成本labor cost勞動(dòng)效率labor efficiency勞力密集labor intensive勞工法labor laws勞資關(guān)系labor relations船貨lading土地證land certificate抵岸價(jià)land price卸貨費(fèi)land charge界標(biāo)land mark界標(biāo)land ma

44、rk土地稅land tax失效lapse盜竊larceny最后的last結(jié)算last settlement法定貨幣lawful money公司法law of company訴訟law suit律師lawyer放置lay 裝卸期限lay days臨時(shí)解聘lay off總布置圖lay out信用證l/c (letter of credit)滲漏leakage租賃,租約lease法定身份legal capacity法定單位legal entity法人legal person法定代理人legal representative法定權(quán)利legal right所有權(quán)l(xiāng)egal title出借人lender貸

45、款利率lending rate通知書(shū)letter of advise代理證書(shū)letter of attorney信用證letter of credit (l/c)專(zhuān)利證letter patent平等競(jìng)爭(zhēng)level playing field承兌責(zé)任liability of acceptance責(zé)任險(xiǎn)liability insurance倫敦同業(yè)銀行拆放利率libor (london inter-bank offered rated)置留權(quán)l(xiāng)ien扣押權(quán)l(xiāng)ien使用年限life of expectancy 人壽險(xiǎn)life insurance 貨款限額line of credit流水生產(chǎn)線line of production 線性規(guī)劃line programme 限額項(xiàng)目line item 清算補(bǔ)償liquidate 違約罰款liquidated damage 總承包商main contractor 維修保函maintenance bond 不法行為malfeasance 惡意破壞造成損失malicious damage目標(biāo)管理management by objection 執(zhí)行董事managing director指定委托mandate 受托人

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