MELON注册会计学

经贸英语实用版a minimum living standard system 最低生活保障系统Account 帐户Accounting equation 会计等式Accounting system 会计系统All Risks 一切险American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Articulation 勾稽关系Assets 资产Audit 审计bad account 坏帐Balance sheet 资产负债表bear market 熊市blank endorsed 空白背书Bookkeepking 簿记bull market 牛市Business entity 企业个体Capital stock 股本cargo receipt 承运货物收据Cash flow prospects 现金流量预测catalogue 商品目录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China Securities Regulatory Commission 中国证监会China's "Big Four" commercial banks中国四大商业银行close-ended fund 封闭式基金commission 佣金consignee 收货人Corporation 公司Cost accounting 成本会计cost and freightCFR 成本加运费价格cost insurance and freightCIF 成本加运保费Cost principle 成本原则Creditor 债权人cut a melon 分红dead account 呆帐Deflation 通货紧缩delivery 交货Disclosure 批露dividend，bonus stock 股息，红利downturn 低迷时期endorsed 背书enforce stockholding system 实行股份制Expenses 费用export department 出口部External users 外部使用者F.P.A.(Free from Particular Average) 平安险F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋险face value 面值fees－for－tax reFORM 费改税Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial activities 筹资活动Financial forecast 财务预测Financial statement 财务报表foreign exchange reservers 外汇储备futures market 期货市场Generally accepted accounting principles 公认会计原则General-purpose inFORMation 通用目的信息genetically－modified products 基因改良产品Going-concern assumption 持续经营假设Government Accounting Office govern会计办公室Hook Damage 钩损险import department 进口部Income statement 损益表income tax 所得税indicative price 参考价格Inflation 通货膨涨Inquiry 询盘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Investing activities 投资活动knowledge-based economy 知识经济labour-intensive economy 劳动密集型经济Liabilities 负债（M0）money in circulation 流通中的现金（M1） narrow money 狭义货币（M2） broad money 广义货币Management accounting 管理会计marine bills of lading 海运提单national bonds 国债nationalize；nationalization 国有化Negative cash flow 负现金流量non-perFORMing loan 不良贷款non-work income 非劳动收入notify 被通知人open-ended fund 开放式基金Operating activities 经营活动order 订货outstanding of deposits 存款余额Owner's equity 所有者权益partial shipment 分批装运Partnership 合伙企业Positive cash flow 正现金流量press conference 记者招待会price list 价目表privatize；privatization 私有化proactive fiscal measures 积极的财政政策promote independent decision－making by state－owned enterprises 提高企业自主权public relations department公关部publicly owned economy 公有经济recession 衰退时期rectify the market order 整顿市场秩序reduce state's stake in listed companies 国有股减持restraint of trade 贸易管制Retained earning 留存利润Return of investment 投资回报Return on investment 投资报酬Revenue 收入Risk of Intermixture and Contamination 混杂、玷污险Risk of Leakage 渗漏险Risk of odor 串味险Risk of Rust 锈蚀险sales terms and conditions销售条件Securities and Exchange Commission 证券交易委员会shareholding system; joint-stock system 股份制shipping order 托运单Shortage Risk 短缺险Sole proprietorship 独资企业Solvency 清偿能力specification 规格Stable-dollar assumption 稳定货币假设state stock reduction 国有股减持Statement of cash flow 现金流量表Statement of financial position 财务状况表steady monetary policies 稳健的货币政策Stockholders 股东Stockholders' equity 股东权益streghten the government's macro - regulatory functions 加强govern宏观调控作用Strikes Risk 罢工险T.P.N.D.( Theft,Pilferage & Non-delivery) 偷窃提货不着险Tax accounting 税务会计technology-intensive economy 技术密集型经济the Dow Jones industrial average 道琼斯工业平均指数the first majority shareholder 第一大股东the Hang Seng index 恒生指数thin trade 交易薄弱to become the majority shareholder/to take a controlling stake 控股to expand domestic demand 扩大内需value-added tax 增值税W.A./W.P.A(With Average or With Particular Average) 水渍险War Risk 战争险Window dressing 门面粉饰year-on-year 与去年同期数字相比的 股息，红利 dividend or bonus stock国民生产总值 GNP (Gross National Product)人均国民生产总值 per capita GNP产值 output value鼓励 give incentive to投入 input宏观控制 exercise macro-control优化经济结构 optimize the economic structure输入活力 bring vigor into改善经济环境 improve economic environment整顿经济秩序 rectify economic order有效地控制通货膨胀 effectively control inflation非公有成分 non-public sectors主要成分 dominant sector实在的 tangible全体会议 plenary session解放生产力 liberate/unshackle/release the productive forces引入歧途 lead one to a blind alley举措 move实事求是 seek truth from facts引进、输入 importation和平演变 peaceful evolution试一下 have a go (at sth.)精华、精粹、实质 quintessence家庭联产责任承包制 family-contract responsibility system搞活企业 invigorate enterprises商品经济 commodity economy基石 cornerstone零售 retail发电量 electric energy production有色金属 nonferrous metals人均收入 per capita income使负担 be saddled with营业发达的公司 going concerns被兼并或挤掉 annexed or forced out of business善于接受的 receptive增额、增值、增长 increment发展过快 excessive growth抽样调查 data from the sample survey扣除物价上涨部分 price increase are deducted(excluded)实际增长率 actual growth rate国际收支 international balance of payments流通制度 circulation system总工资 total wages分配形式 FORMs of distribution风险资金 risk funds管理不善 poor management一个中心、两个基本点one central task and two basic points各尽所能，按劳/需分配。from each according to his ability, to each according to his work/needs.经济结构改革。reFORM in economic structure剩余劳动力。surplus labor经营机制operative mechanism发挥市场的调节作用to give play to the regulatory role of the market经济和law的杠杆economic and legal leverages经济计划和市场调节相结合to combine economic planning with market regulation计划经济和市场调节相结合的机制a mechanism that combines planned economy and market regulation取消国家对农产品的统购统销to cancel the state's monopoly on the purchase and marketing of agricultural products改革重点转移到城市the focus of reFORM is shifted to the cities国家的根本任务是，集中力量进行社会主义现代化建设The basic task of the nation is to concentrate its efforts on socialist modernization.逐步实现工业、农业、国防和科学技术的现代化，把我国建设成为富强、民主、文明的社会主义国家。to modernize the country's industry, agriculture, national defence and science and technology step by step to turn China into a strong and prosperous socialist country with a high level of culture and democracy.社会主义经济制度的基础是生产资料的社会主义公有制，即全民所有制和劳动群众集体所有制。The basis of the socialist economic system is socialist public ownership of the means of production, namely, ownership by the whole people and collective ownership by the working people.国有经济，即社会主义全民所有制经济，是国民经济中的主导力量。The state economy is the sector of socialist economy under ownership by the whole people;it is the leading force in the national economy.国家保障国有经济的巩固和发展。The state ensures the consolidation and growth of the state economy.农业 farming林业 forestry畜牧业 animal husbandry副业 sideline production渔业 fishing第一产业 primary industry第二产业 secondary industry第三产业 tertiary industry生产资料 means of production生活资料 means of livelihood/subsistence生产关系 relations of production生产力 productive forces公有制 public ownership私有制 private ownership全民所有制 ownership by the entire/whole people社会主义集体所有制 socialist collective ownership厉行节约，反对浪费 to practice strict economy and combat waste外资企业 foreign-funded enterprise合资企业 joint venture合作企业 cooperative enterprise独资企业 wholly foreign owned/funded enterprise世界贸易组织 World Trade Organization中国人民银行 People's Bank of China信息产业部 Ministry of InFORMation Industry国家发展计划委员会 State Development Planning Commission贷款无力偿还 loan defaults一、对外贸易与外贸关系Foreign Trade & Foreign Trade Relationship（一） They mainly trade with Japanese firms.他们主要和日本商行进行贸易。For the past five years, we have done a lot of trade with your company.在过去的五年中，我们与贵国进行了大量的贸易。Our trade is conducted on the basis of equality.我们是在平等的基础上进行贸易。There has been a slowdown in the wool trade with you.和你们的羊毛贸易已有所减少。Our foreign trade is continuously expanding.我们的对外贸易不断发展。Trade in leather has gone up (down) 3%.皮革贸易上升（下降）了百分之三。Trade in general is improving.贸易情况正在好转。Our company mainly trades in arts and crafts.我们公司主要经营手工艺品。They are well-known in trade circles.他们在贸易界很有名望。We trade with people in all countries on the basis of equality and mutual benefit.我们在平等互利的基础上和各国人民进行贸易。To respect the local custom of the buying country is one important aspect of China's foreign policy.尊重买方国家的风俗习惯是我国贸易政策的一个重要方面。Our purpose is to explore the possibilities of developing trade with you.我们的目的是和你们探讨一下发展贸易的可能性。Words and Phrasesforeign trade 对外贸易overseas trade 海外贸易international trade 国际贸易to trade with 和...进行贸易to do business in a moderate way 做生意稳重to do business in a sincere way 做生意诚恳to make a deal 做一笔交易deal 交易，经营，处理，与...交往to deal in 经营，做生意to explore the possibilities of 探讨...的可能性trade circles 贸易界to handle 经营某商品to trade in 经营某商品business scope/frame 经营范围trading firm/house 贸易行，商行（二）Can we do a barter trade?咱们能不能做一笔易货贸易呢？Is it still a direct barter trade?这还算是一种直接的易货贸易吗？If you agree to our proposal of a barter trade, we'll give you paper in exchange for your timber.如果你方同意我们进行易货贸易的建议，我们将用纸与你们交换木材。Shall we sign a triangle trade agreement?我们订一个三角贸易协议好吗？A triangle trade can be carried out among the three of us.我们三方可进行三角贸易。Compensation trade is, in fact, a kind of loan.补偿贸易实际上是一种信贷。We may agree to do processing trade with you.我们同意与你们进行来料加工贸易。If you're interested in leasing trade, please let us know.如果你们有意做租赁贸易，请告诉我们。We wonder whether you do counter trade.我们不知道你们是否做抵偿贸易。Words and Phrasestrade by commodities 商品贸易visible trade 有形贸易invisible trade 无形贸易barter trade 易货贸易bilateral trade 双边贸易triangle trade 三角贸易multilateral trade 多边贸易counter trade 对销贸易；抵偿贸易counter purchase 互购贸易buy-back 回购贸易compensation trade 补偿贸易processing trade 来料加工贸易assembling trade 来料装配贸易leasing trade 租赁贸易in exchange for 用...交换...trade agreement 贸易协议（三）We want to develop direct contact with Continental buyers for ourselves.我们想为自己的公司同欧洲大陆的买主建立起直接的联系。We see that your firm specializes in Light Industrial Goods, and we are willing to establish business relationship with you.得知贵公司专门经营轻工业品，我们愿意与贵公司建立业务关系。We are one of the largest importers of Electric Goods in this city, and we wish to establish business relationship with you.我们是此地最大的电器进口商之一，愿意与你们建立业务关系。We are willing to enter into business relationship with your company on the basis of equality and mutual benefit.我们愿在平等互利的基础上与贵公司建立业务关系。Our two countries have had trade relations for ten years.我们两国之间已经有了10年的贸易关系。We've never had any difficulties with our Chinese partners,and we'd like to make as many new contacts as we can.和中国同行共事从来没有什么困难，希望今后我们之间尽可能多地建立新的关系。We have made a very good start in our business with Japan.我们和日本在业务上有了良好的开端。Our company is thinking of expanding its business relationship with China.我公司想扩大与中国的贸易关系。As is known, we set great store by the trade relationship with the third world countries.众所周知，我们十分重视同第三世界国家的贸易关系。We look forward to reactivating our business relationship.我们盼望我们的业务关系重新活跃起来。We shall welcome a chance to renew our friendly relationship.很高兴能有机会来恢复我们的友好关系。We'll try our best to widen our business relationship with you.我们将尽力扩大同你们的贸易关系。We're writing you in order to establish business relationship.我们写此信是为了与你方建立业务关系。The arrangement will contribute to cement our pleasant relationship.此项安排将有助于巩固我们良好的关系。We're willing to restore our business relationship.我们希望能恢复贸易关系。It will be advantageous if steps are taken to resume our business relationship on the basis of mutual benefit.如果我们采取措施在互利的基础上恢复业务关系，对我们都是有利的。The depressed market results in the stagnation of trade.市场萧条导致贸易停滞。We have been doing quite well in our business, we are willing to open an account with you.我们的生意一直做得不错，希望能与你们建立帐户往来关系。Words and Phrasesbusiness association 业务联系，交往business connection 业务联系close relationship 密切的关系closer ties 更密切的关系to establish(enter into, set up)business relationship 建立业务关系to continue business relationship 继续业务关系to present business relationship 保持业务关系to improve business relationship 改善业务关系to promote business relationship 促进业务关系to speed up business relationship 加快业务关系的发展to enlarge (widen) business relationship 扩大业务关系to restore (resume) business relationship 恢复业务关系to interrupt business relationship 中断业务关系to cement business relationship 巩固业务关系（四）When could you introduce me to your sister company?什么时候把贵公司的兄弟公司介绍给我们？Would you please introduce us to some of the most reliable exporters of Chinese handicrafts?请向我们推荐一些最可靠的中国手工艺品出口商，可以吗？If you are interested in dealing, with us in other products of our company, please inform us of your requirements as well as your banker's name and address.如果你们有意经营我公司其他产品，请告知你方要求及往来银行的名称和地址。Because of the rapid development of our business in Asia, we think it's necessary to open a branch at the following address.鉴于我们在亚洲地区业务的迅速发展，有必要在下列地点设立分公司。We've often expressed our interest in investing in China.我们一直对在中国投资很感兴趣。Our abundant resources and stable policy provide foreigners with the advantages they invest here.我们丰富的资源和稳定的政策为外商投资提供了有利条件。Thank you for your manner of business cooperation.我们对你们的合作态度非常满意。We have been working on expanding our scope of cooperation with China.我们一直努力设法扩大与中国的合作范围。We believe in long-term cooperation with China because we view the future as bright.我们相信与中国长期合作的前途是光明的。Words and Phrasestrade prospects/outlook 贸易前景trade cooperation 贸易合作technological cooperation 技术合作business cooperation 业务合作cooperative relationship 合作关系the scope of cooperation 合作范围Additional Words and Phrasestrade fair 贸易展销会trade show 贸易展览trade agreement 贸易协议to establish arrangement 达成协议to reach an agreement 达成协议trade terms/clause 贸易条款trade balance 贸易平衡to conclude a business transaction 达成贸易交易to work with 与...共事business activities 经济活动business house 商行；商号trading department/mechanics 贸易机构trade association 贸易协会the foreign trade department 对外贸易部门C.C.P.I.T.( China Council for the Promotion of International Trade)中国国际贸易促进会Commercial Counselor's Office中国使馆的商务处Chamber of Commerce 商会trading partnership 经营合伙人foreign trade personnel 外贸工作者trading center 贸易中心trading market 贸易市场tradesman/trade peoples 商人，零售商

论坛 forum/BBS(bulletin board system)社区 community聊天 chat人物 Roles管理员 administrator/forum adminstrator (admin/FA)版主 moderator游客 visitor管理人员 staff members注册用户 registered users注册相关 Registration昵称／别名 monicker/nick name密码提示 password hint 注册 registration发帖相关 Posting贴子 post主题 subject附件 attachment回复／回复贴子／发表回复 reply/reply to a post/post a reply引用 quote表情 smilies 评选／投票／调查 voting/polling/survey帖子管理 Post Management切题／离题 on/off topic锁贴 lock a post删贴 delete置顶 top加精 highlight转移贴子 move a post再分类 reclassify/-fication用户设定 User Preferences 用户控制面板 user control panel 个人资料 personal profile 签名／签名长度 signature/signature length 头像 avatar 个人／私人消息(短消息) private message/personal message (PM) 登入／登出 log in/log out 级别 rank/ranking 论坛管理 Forum Management 论坛公告 announcement 政策／规定／条款／准则 policies/rules/terms/guidelines 文字过滤 word filter 抱怨 complaint官方的 official 封(用户／IP) ban(user ID/IP address)/suspension 违规或不雅行为 Violations 潜水／潜水员 lurking/lurker 人身攻击／挑衅 personal attacks/flames 侮辱／脏话／猥亵的图片 profanity/foul language/obscene image 广告 advertising无遮拦的／侵犯性的 explicit/offensive灌水／灌广告（英文中绝对贬义！） spam/spamming捣乱、煽风点火 trolling (名词troll, 此类人) 重复注册 multiple registration 回复里面套回复 step-laddering 在各个版面重复张贴（贬） cross post/cross posting原创brainchild点击次数：clickstream data论坛的头像:BBS avatar 置顶帖 - Sticky thread斑竹将帖子置顶 - stick a thread广告帖/垃圾帖 - Spam签名 - Sig潜水 - lurk, 潜水员 - lurker漫骂贴/恶意贴 - flame post, 这种行为在论坛叫 flaming, flaming is prohibited in most forums顶 – Bump =========================■饭前祷告主啊！感谢你赐予我们食粮，阿门。For what we are about to receive, may the load make us truly thankful. Amen.■你有权保持沉默你有权利保持沉默，你所说的一切将会做为法庭上的证词。你有权在开庭前与律师，并在庭上与律师同席。如果无法负担律师费用，法院将为你指派一名辩护律师。你在任何时候都将享有这些权利。You have the right to remain silent. Anything you say can and will be used against you in a court of law. You have the right to consult an attorney before questioning. You have the right to have your attorney present with you during questioning. If you cannot afford an attorney, one will be appointed for you at no expense. You may choose to exercise these rights at any time.■婚礼上牧师的证言约翰.史密斯，你愿意娶玛丽.怀特为合法妻子，共同过婚姻生活吗？你愿爱她，荣耀她，安抚她，守护她，不论她健康或有病，在你们有生之年，不另作她想，忠诚对待他吗？ John Smith, do you take this woman. Mary White, to be lawful wedded wife, to live together in the estate of matrimony? Will you love her, honor her, comfort her and keep her in sickness and in health, and forsaking all others, be true to her as long as you both shall live?■新郎的誓言 我，约翰，史密斯，愿意娶玛丽.怀特为妻，不论现在或未来，好或坏，富或贫，有病或健康，都会爱她，珍惜她，至死不渝。 I, John Smith, take you, Mary White, as my wedded wife, to have and to hold from this day forward, for better or for worse, for richer or for poorer, in sickness and in health, to love and to cherish, till death do us part

一次污染物 又称“原生污染物”。由污染源直接或间接排入环境的污染物。如排入洁净大气和水体内的化学毒物、病毒等。是环境污染的主要来源。Fisrt-hand PollutantAlso known as primary pollutant. Pollutant discharged direclty or indirectly into the environment, such as chemical poisons and viruses dischaged into clean atmosphere and water bodies. It's the primary source of pollution. 二次污染物 也称“次生污染物”。由污染源排出的污染物(通常称“一次污染物”)在环境中演化而成的新污染物。往往对环境和人体的危害更为严重。如大气中的二氧化硫和水蒸气相遇而生成的硫酸雾，其刺激作用比二氧化硫强十倍；发生光化学烟雾时，所产生的臭氧、甲醛和丙烯醛等二次污染物，对动植物和建筑材料有较大的危害。Second-hand PollutantAlso known as secondary pollutant. First-hand pollutant evolves into new derivatives in the environment, which usually do more harm to the environment and human body. For instance, when sulfur dioxide meet with vapor, it becomes sulfuric acid vapor ten times stimulating than sulfur dioxide. Second-hand pollutans like ozone, formaldehyde and acrylic aldehyde in photochemical smog are more harmful to construction materials, flora and fauna. 空气污染 室外大气中大量存在诸如尘埃、烟雾、煤气、迷雾、气味、烟气或蒸汽等一种或多种沾污物,其特性及持续时间足以损害人类的健康或动植物的生活。 空气中某些物质的含量超过正常含量时，形成危害动、植物，影响其生存的现象。大气中C0、NH3、SO2、H2S、Cl2、03和N02等物质的正常含量均在百万分之一以下，对动、植物没有明显的不良影响。但19世纪以来，由于工业和交通运输的发展，上述物质大量排入大气，使空气污染日趋严重，影响到动、植物生命活动乃至人体健康。 污染物的来源 有的来自自然界（如火山喷出的烟灰），有的来自人类活动，其中工业、交通运输产生的废气是主要的污染源。可转变成水污染和土壤污染。Air PollutionThe outdoor atmosphere contains a large amount of contaminants such as dusts, smog, gas, dense fog, odor, fumes or steam, their characteristics and duration are sufficient to harm human health or other creatures' living.When the content of certain substances is above normal standards, it affects flora and fauna. The normal contents of C0, NH3, SO2, H2S, Cl2, 03 and N02 in the atmosphere are all below one in one millionth. This level of content has no obvious undesirable impact on flora and fauna. But with the development of industry and transportation since the 19th century, the abovementioned substances have been discharged into the atmosphere in a large amount, leading to more and more serious air pollution, and affecting human health as well as other creatures' living. The sources of the pollutants include that of nature, such as volcanic ash, and that of human activities. Exhaust from industry and transportation is the main source of pollutants from human activities, and it could also turn into water pollution or soil pollution. 放射性污染 由放射性物质造成的环境污染现象的是主要污染物是核工业企业的排放物，核试验产生的放射性沉降物及自然界宇宙射线、放射性矿藏和天然放射性同位素等。可通过食物链或直接对人体造成危害。Radioactive PollutionThe main substances causing radioactive pollution are emissions from nuclear industry enterprises, the radioactive sediments of nuclear tests and sources from the nature, such as cosmic rays, radioactive mineral resources and natural radioactive isotopes, all of which could do harm to human body directly or through food chains. 重金属污染 由重金属或其化合物造成的环境污染。主要由采矿、废气排放、污水灌溉和使用重金属制品等人为因素所致。如日本的水俣病和痛痛病分别由汞污染和镉污染所引起。其危害程度取决于重金属在环境、食品和生物体中存在的浓度和化学形态。Heavy Metal PollutionPollution caused by heavy metals or their compounds. The main sources are human factors, such as mining, exhaust emission and irrigation by sewerage. Take Japan for example, the Minamata disease and the Itai-itai disease are caused by mercury and cadmium respectively. The extent of hazard is decided by the existing concentration and chemical forms in the environment, foods and creatures. 排气污染 汽车排放的有害气体引起的空气污染。主要有害气体为一氧化碳、氮氧化物、碳氢化合物、二氧化硫等。能引起光化学烟雾等。因汽油品种、汽车载重量、发动机性能、道路状况、气象条件等因素，其数量和种类不同。由于汽车的排气高度处于人的呼吸带，故排气污染对人体健康危害很大。Exhaust PollutionAir pollution caused by harmful exhaust from automobiles. In turn, exhaust pollution could cause photochemical smog. The main objectionable constituents are carbon monoxide, nitrogen oxides, hydrocarbons and sulfur dioxide, with their amount and kind variable to the gas type, the car load, the performance of the engine, the road conditions and the weather conditions. Since the exhaust is discharged roughly at the same height that human breathe, it does great harm to human health. 射频污染 射频电磁辐射(发射频率为3千赫至3×10�5兆赫)所造成的环境污染。常见的污染源为高空电视传播发射塔、中短波及微波发射设备、高频加热设备及短波或超短波理疗机等。Radio Frequency PollutionPollution caused by radio frequency electromagnetic radiation (emission frequency from 3,000 Hz to 3×10�5GHz). Most common sources are television transmitting towers, medium short wave and microwave transmitters, high frequency heating equipments and therapy apparatus working at short waves and ultrashort waves.

到现在我都没看到详细的商务英语词汇，先给你一些外贸英语中常见的，其他的恐怕你还是得买书慢慢看 1 C&F (cost&freight)成本加运费价 2 T/T (telegraphic transfer)电汇 3 D/P (document against payment)付款交单 4 D/A (document against acceptance)承兑交单 5 C.O (certificate of origin)一般原产地证 6 G.S.P. (generalized system of preferences)普惠制 7 CTN/CTNS (carton/cartons)纸箱 8 PCE/PCS (piece/pieces)只、的个、的支等 9 DL/DLS (dollar/dollars)美元 10 DOZ/DZ (dozen)一打 11 PKG (package)一包，一捆，一扎，一件等 12 WT (weight)重量 13 G.W. (gross weight)毛重 14 N.W. (net weight)净重 15 C/D (customs declaration)报关单 16 EA (each)每个，各 17 W (with)具有 18 w/o (without)没有 19 FAC (facsimile)传真 20 IMP (import)进口 21 EXP (export)出口 22 MAX (maximum)最大的、的最大限度的 23 MIN (minimum)最小的，最低限度 24 M 或MED (medium)中等，中级的 25 M/V (merchant vessel)商船 26 S.S (steamship)船运 27 MT或M/T (metric ton)公吨 28 DOC (document)文件、的单据 29 INT (international)国际的 30 P/L (packing list)装箱单、的明细表 31 INV (invoice)发票 32 PCT (percent)百分比 33 REF (reference)参考、的查价 34 EMS (express mail special)特快传递 35 STL. (style)式样、的款式、的类型 36 T或LTX或TX(telex)电传 37 RMB (renminbi)人民币 38 S/M (shipping marks)装船标记 39 PR或PRC (price) 价格 40 PUR (purchase)购买、的购货 41 S/C (sales contract)销售确认书 42 L/C (letter of credit)信用证 43 B/L (bill of lading)提单 44 FOB (free on board)离岸价 45 CIF (cost,insurance&freight)成本、的保险加运费价 补充： CR=credit贷方，债主 DR=debt借贷方 （注意：国外常说的debt card，就是银行卡，credit card就是信誉卡。这里都是指银行和财务公司说的，你的银行卡，是你将钱放入银行，银行是“借贷方”，所以叫做debt卡。用credit卡，是你从银行或者财政公司借钱，银行或公司是“贷方”，所就叫credit。） Exp=Expense花费，费用 O/H=overhead常用开支 TC=total cost总费用 FC=fixed cost常设费用 VC=variable cost变动费用 P=profit竟利润 S=sales销售总额 Rev=revenue利润 MC=marginal cost费用差额 GM=gross margin毛利 MR=marginal revenue利润差额 A/R=acount receivable待收款（销售后，记账以后收取。） A/P=account payable代付费（花费后记账，以后付费。） PMT=payment支付款 N/I=net income纯收入 AMT=amount数额 DCT=discount打折