acceptance 承兑accommodation notes 通融票据account 账户accrued 自然增长值accumulation 累计acknowledge 收悉act 条例active 活跃的actual rate 实际汇价addressee 收信人，抬头人addressing bank 通知银行administration expense 管理费adjustment 调整，理算advance 预付advice of charge 付账通知书advice of drawing 票汇通知书advice of outport collection 代收委托书affiliate 联号，联行affix 盖印after date 发票后after sight见票后agency 代理行allotment 分配数allowance 津贴，折让amalgamate 合并amendment 更改，修正amortize 摊提，分期偿还analysis 分析annual expenditure 岁出annual revenue 岁入application for authority to purchase 委托appointed bank 指定银行购买证申请书appreciation涨价appraisal 估价arrears 拖欠approved 核准assets 资产article 项目，货品attachments 附件assign 转账available 有效，可得到的audit 审计balance 余额bad check 空头支票bank bill 钞票，银行balance sheet 资产负债表banker’s association 银行协会bank draft 银行汇票bankruptcy 破产bargain 交易barter 易货，以物易物bank’s buying rate 银行买价bank’s selling rate 银行卖价base price 底价bearer 来人，持票人below par 低于票面价值beneficiary 受益人bid 投标bid bond 押标金bill of exchange 汇票bill of lading 提单board of directors 董事会bona fide 出于善意的，可靠的bond 保记，公债books 账薄bonus 红利broker 经纪人brokerage 经纪人之业务，回扣budget 预算bundle 捆business day 营业日buyback 回购buying rate 银行买家buying offer 买盘cable confirmation 电报确认书carriage 运费calendar year 自然年度cancelled 取消capital 资产carrying charge 资产费用cartage 货运费cash 现金cash against documents 凭票据付款cash on delivery 货到付款cashier 出纳员cashier’s check 银行所开支票cash with order 先付货款catalogue 目录category 类目category of tax 税目ceiling price 限价certificate of inspection 货品检验证书certificate of origin 原产地证明书certified check 保付支票certified invoice 签证发票chamber of commerce 商会charge 费用，借记，要价charter 执照，包租chattels 动产chattel mortgage 动产抵押check 支票checking account 甲种户头checkbook stubs 支票存根簿check register 支票登记簿chop 图章chose 动产circular 通函circular letter of credit 流通信用证claim 索赔classification 分类clean bill 光票clean bill of lading 清洁提货单clearance 清算clearing 交换clearing house 清算所close of business closing rate 收盘汇率collates 抵押品collection 代收，托收ercial 广告commission 佣金commodity 商品common law 习惯法compensate 赔偿compensation trade 赔偿贸易compound interest 复利comprehensive 广泛confidential 机密confirmation 确认书confirmed credit 确认信用证书confirming bank 确认银行consignee 收货人consigner 发货人consignment 寄售consular invoice 零时签证货单contra accounts 贷方对销contract 合同contractor 承包人conversion table 换算表convertible 自由兑换的copy 副本correspondent 代理行，联号cost 成本cost and freight 离岸加运费价cost insurance and freight 到岸价格cost-plus 附加成本counterfeit notes 伪钞counter part 副本countersign 副签cover 抵偿covering letter 送报或重要文件时所备之简函credit 信用creditor 贷方crossed check 划线支票currency 货币，通货current rate 当日汇率customs 进口税，海关customs broker 报关行customs invoice 海关发票data 资料date draft 定期汇票date of expiry 有效日期date of value 起算利息日期days of grace 宽限日（宽限赎票期三日）deal 分派，交易debenture 借据debit 借方debit note 收款清单debt 债务deed 契约，证书deferred payment 延付货款deficiency 缺陷deliver 交货delivery 交货delivery order 提货单demand draft 即期汇票demurrage 延期费denomination 票面金额deposit book 存款簿depreciation 折旧description 说明书designated bank 指定银行devaluation 贬值disburse 支付disbursement 付出discount 贴现dishonor 退票disposal of proceeds 款项处置办法disseminate 传播dividend 红利documentary bill 跟单汇票documents 单据down payment 分期付款的首次付款draft 汇票drawback 退税drawee 汇票付款人drawer 汇票出票人drawing 提款due 到期due date 到期日duplicate 副本duty 关税embargo 禁运empower 授权encumbrance 负担，负债endorsee 被背书人endorsement guaranteed 担保背书无误endorser 背书人enforce 实施engagement 义务，债务entertainment 招待交际费entry 报单equity 产权estate 财产estimates 估计exchange control 外汇管制exclusive sales 独家经销商exfactory 工厂交货价expenditure 支出expenses 开支export bill 出口汇票export declaration 出口申报书extension展期extra 额外的face value 面值factor 代理商fessible 可行的fee 费用file 卷宗filing 归档financial 财政的firm 公司fiscal year 会计年度floating rate 流动汇率foreign exchange 外汇forwarding agent 运输行foul bill of lading不洁提单franchise 免配额度free of particular average 单独海损不赔freight 运费freight prepaid 运费先付讫fulfill 完成fund 基金goods 货物goodwill 商誉grace 缓期grant 让与gross 毛数gross weight 毛重guarantee 保重guarantor 保证人holder of bill 持票人implement 工具impost 捐税in bond 保税中income tax 所得税in debt 负债indenture 契约inflation 通货膨胀insolvency 无力偿还installment 分期付款instrument 文件，票据insurance 保险insurance policy 保险单integrity 商誉interest 利益interest rate 利率inventory 存货清单invoice 发票involve 包括irrevocable 不可撤销的issue 发行issuing bank 开证银行item 项目joint account 合开户头joint venture 合资journal 日记帐lable 标签ledger 分类账legal tender 法定货币lessee 承租人lessor 出租人letter of acceptance 承兑函letter of credit 信用证letter of guarantee 保证书letter of indemnity 赔偿书letters patent 专利书liability 负债license 执照，许可证lien 留置权limitation 时效liquidation 清算loan 放款lockout 停工lump sum 总价mail transfer 信汇management 厂方，资方man hour 人时manual 手册margin 定金marine risk 海险mark 唛头maturity 到期memorandum 备忘录merge 合并minimum charges 最低费用minute 笔记modification 变更monetary 货币monopoly 垄断mortgage 抵押mortgage bond 抵押债券mutual 相互，双方negotiate 让购negotiating bank 让够汇票银行negotiation 谈判net 净值nominal account 虚帐户nominal rate 名义汇率notary 公证人notary public 公证人note 借据notify 通知notifying bank 通知银行objection 反对obligation 义务，债obligee 债权人ocean bill of lading 海运提单ocean freight 海运费offer 报价office copy 办公室留底official rate 法定汇价off lay 花费，支出offset 补偿on board bill of lading 已装船提单open account 开户open policy 未确定保险单opening rate 开盘汇率order bill of lading 记名提单order check 指定人支票ordinary telegram 寻常电报original 正本outstanding 未付out turn 产量overdraft 透支overdue 过期overhead 管理的overpayment 多付款overstock 库存过剩over valuation 估价过高owner 业主ownership 所有权package 打包packing credit 包装信用证书packing list 打包清单paid-up 付足paper 政权，票据parity 平价party 当事人，一方participate 参与partnership 合伙人par value 票面价值patent 专利权pay 致富payee 受款人permit 许可证personalty 动产petty cash 零用现金plain telegram 明码电报pledge 担保postal money order 邮局汇票position 头寸posting 过账postpone 延期power of attorney 授权书prepay 预付price ceiling 高价price floor 底价principal 本金priority 优先权privilege 特权procedure 程序procuration 代理背价professional charges 公费promissory note 期票prompt 当场交付的proof 证明proposal 建议，投保书pro rate 按照比例proprietor 所有者，业主protest 拒付，抗议书protocol 议定书provision 条款proxy 委托书punctual 准时quadruplicate 三副本，四份quality certificate 品质证明书quota 配额quota system 限额制quotation 报价单rate 估价ratio 比率rate of exchange 汇率real estate 不动产rebate 回扣receipt 收据received for shipment B/L 备运提单red clause 红条款rediscount 重贴现refunds and rebates 回扣register 登记簿registered trade mark 注册商标reimbursement 偿还remittance 汇款renewal 展期repeal 撤销requisition 请求单rescission 解约retailer 零售商retire bill 赎票revenue 收入revocable 可取消的revolving credit 循环信用证rider 附加条款royalty 租费safe box 保管箱salary 薪金sales contract 售货和约schedule 明细表screen 帐secured loan 抵押贷款securities 抵押品，担保人set-off 抵消shipping documents 营运证shipping space 船位shortage 短少shut out 退开sight 见票即付sight draft 即期汇票signature card 印鉴卡single proprietorship 独资slip 传票sola 单张汇票solvency 偿还人special endorsement 记名背书spell 详细说明statistics 统计数据stipulate 订约，保证stock 股票stock exchange 证券交易所stop payment 止付stock holder 股东sublet 转租subscription 订金sundry 杂项supplier 供货商surplus 过剩surveyor 公证人tariff 关税telegraphic address 电报挂号telegraphic transfer 电汇tenor 汇票期限terms 条件through bill of lading 联运提单tolerance 容许偏差transfer 转让transferee 受让人transferor 出让人transshipment 转运traveler’s check 旅行支票trust receipt 信托收据turnover 周转数unclean bill of lading 不洁提货单uncollectible account 坏账unconfirmed 未经确认的underwriter 保险人，下书人unit price 单价usance bill 远期汇票usance letter of credit 远期信用证urgent telegram 急电validity 有效期限voucher 传票warehouse receipt 栈单war risks 战争险warranties 特约条款weight certificate 重量证明书withdrawal 退票writing-off process 销账法yard 码yield 收盘。