国际贸易词汇A above par 高于票面值absolute advantage 绝对优势acceptance （l）承兑；承兑票据，（2）承诺acceptance of bill of exchange 汇票承兑；票据承兑acceptor 承兑人accident insurance 意外保险account （1）帐；账户，（2）科目，（3）客帐account payable 应付帐款account payee only 只限存入抬头人账户；只可转帐account receivable 应收帐款accountant 会计人员；会计主任；会计师accumulated dividend 累积股息acid-test ratio 酸性测验比率active partner 参与管理合伙人；活跃合伙人ad hoc committee 临时委员会；专责委员会administration 行政advertising 广告advertising agency 广告公司；广告代理商advertising appeal 广告诉求advertising media 广告媒介advice note 交货通知书agent 代理人aids to trade 贸易辅助服务air freight 航空货运费air transport 航空运输air waybill 空运提货单；空运提单All Ordinaries Index 所有普通股指数allocate 分配allotment 分配数allowance （l）折让，（2）津贴amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美国商会annual general meeting 周年大会；年会annual report 年报ante-dated cheque 倒填日期的支票arbitrator 仲裁人Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行asset 资产association 社团at par 按票面值auction 拍卖authorized capital 注册股本；法定股本auto-pay 自动转帐支付automatic credit transfer 自动转帐收款automatic teller machine 自动柜员机average clause 受保范围；损失条款avoidable risk 可避免之风险financial institution 财务机构；金融机构financial market 金融市场；财务市场financial statement 财务报表financial year 财政年度；会计年度finished goods 制成品fire insurance 火险firm 商号；商行；企业fixed asset 固定资产fixed capital 固定资本fixed deposit account 定期存款账户fixed liability 固定负债floating debenture 浮动抵押公司债券foreign corporation 外国公司foreign exchange 外汇foreign exchange control 外汇管制foreign exchange rate 汇率foreign trade 对外贸易；国际贸易forfeited share 没收股份founders share 创办人股本；发起人股本franchise 营业特权；专利权franchisee 特许权使用人franchisor 特许权拥有人franking machine 邮戳机free alongside ship (FAS) 船边交货价 free currency 自由货币free on board (FOB) 船上交货价；离岸价free port 自由港free trade 自由贸易freight 运费fringe benefit 额外利益；附带福利full liability 全部责任fund （1）基金，（2）资金futures contract 期货合约futures deals 期货交易futures market 期货市场futures price 期货价格G gearing ratio 资本与负债的比率；资本借贷比率general average 共同海损general partner 普通合伙人general partnership 普通合伙gilt-edged security 金边证券goods 货品goodwill 商誉grading 等级gross loss 毛损gross margin 毛利gross profit 毛利quick asset 速动资产quick ratio 速动比率quiet possession 不受干扰享用权quota 配额quotation 报价单R rail transport 铁路运输rate of return 报酬率；收益率；盈利率；回报率rate of stockturn 存货周转率rate of turnover 周转率re-export 转口；转口货receipt （1）收据，（2）收入recorded delivery 记录派递red chips 红筹股redeemable preference share 可赎回优先股redemption 偿还；赎回refund 退款；退现registered capital 注册股本；法定股本Registrar of Companies 公司注册官registration of companies 公司注册reinsurance 再保险；分保remittance 汇款remittance advice note 汇款通知书rendu 卖方负责运费之报价repossession 收回已出售之货品requisition 请求单reserve 公积金；储备resource 资源restricted license bank 有限制持牌银行retail banking 零售性银行业务retail cooperative society 零售合作社retail price 零售价retail trade 零售业；零售贸易retailer 零售商retained earnings 滚存盈余；保留盈余；营业盈余return on investment 投资报酬率；投资回报率revenue reserve 收益储备；保留盈余revocable letter of credit 可撤销信用证rights issue 股权发行；供股risk pooling 分担风险；风险汇合；风险汇聚risk transfer 风险转移road transport 道路运输royalty （1）特权，（2）使用税；版税；专利税S safe deposit box 保管箱salary 薪金Sale of Goods Ordinance 售卖货品条例借记单 debit note 更正发票 corrected invoice 合并发票 consolidated invoice 预付发票 prepayment invoice 租用发票 hire invoice 税务发票 tax invoice 自用发票 self-billed invoice 保兑发票 delcredere invoice 代理发票 factored invoice 租赁发票 lease invoice 寄售发票 consignment invoice 代理贷记单 factored credit note 银行转账指示 instructions for bank transfer 银行汇票申请书 application for bankers draft 托收支付通知书 collection payment advice 跟单信用证支付通知书 documentry credit payment advice 跟单信用证承兑通知书 documentry credit acceptance advice 跟单信用证议付通知书 documentry credit negotiation advice 银行担保申请书 application for bankers guarantee 银行担保 bankers guarantee 跟单信用证赔偿单 documentry credit letter of indemnity 信用证预先通知书 preadvice of a credit 托收单 collection order 单证提交单 document presentation form 付款单 payment order 扩展付款单 extended payment order 多重付款单 multiple payment order 贷记通知书 credit advice 扩展贷记通知书 extended credit advice 借记通知书 debit advice 借记撤消 reversal of debit 贷记撤消 reversal of credit 跟单信用证申请书 documentry credit application 跟单信用证 documentry credit 跟单信用证通知书 documentry credit notification 跟单信用证转让通知 documentry credit transfer advice 跟单信用证更改通知书 documentry credit amendment notification 跟单信用证更改单 documentry credit amendment 汇款通知 remittance advice 保险人发票 insurers invoice 承保单 cover note 货运说明 forwarding instructions 货运代理给进口代理的通知 forwarders advice to import agent 货运代理给出口商的通知 forwarders advice to exporter 货运代理发票 forwarders invoice 货运代理收据证明 forwarders certificate of receipt 托运单 shipping note 货运代理人仓库收据 forwarders warehouse receipt 货物收据 goods receipt 港口费用单 port charges document 入库单 warehouse warrant 提货单 delivery order 装卸单 handling order 通行证 gate pass 运单 waybill 通用(多用)运输单证 universal (multipurpose) transport document承运人货物收据 goods receipt, carriage 全程运单 house waybill 主提单 master bill of lading 提单 bill of lading 正本提单 bill of lading original 副本提单 bill of lading copy 空集装箱提单 empty container bill 油轮提单 tanker bill of lading 海运单 sea waybill 内河提单 inland waterway bill of lading 不可转让的海运单证(通用) non-negotiable maritime transport documentnbsp (generic) 大副据 mates receipt 全程提单 house bill of lading 无提单提货保函 le