above the line （预算中经常收支的）往来账目above the line payments and receipts 预算中经常收支账目acceptable offer 可接受的报价acceptance for honour 代（参加）承兑拒付汇票accepting bank 承兑银行accessory contract (合同附件)从契约accident and indemnity 意外事故及损害赔偿（A.&I.）accommodation bill 通融（汇划）票据account 帐户（A/C 或 Acct.）account of 某人帐内 （A/O）accounting dollar 记账美元across-the-board tax-cut 全面减税act of God （acte de dieu）天灾actual tare 实际皮重actual weight 实际重量（A/W）ad referendum contract 草约ad valorem (according to value)从价ad valorem import duties 从价进口税additional premium 附加（额外）保费address 地址（Add.）adquate insurance 充分保险adjustment brokerage 历算手续费advanced deposits 进口押金制advanced freights 预付运费（A.F.）advancing （价格）趋涨advice of drawing 汇款通知书Aero Insurance Underwriters 空运保险承保人（公司）affirmative covenant 保单aftoad (in transit )路货，在途after date 开汇票日后 （a.d.）after service 货品售出后的服务after sight 见票后agency trade 代理贸易agent 代理商( Agt.)aggregate amoount 总金额aggregate to 总合计agreemant of intent 意向协议书air （way） bill of lading 空运提单airway delivery note 空运提货单all risks insurance 全险allowance for damage 货损折旧alongside B/L 靠船边提单ambiguous clause 含义不明条款amendment of contract 修改合同amount 总额amount of insurance in force 现行保险额analysis certificate 化验证明annual closing 年终结算antedate 倒填日期appraisal certificate 评价证明书 （使用证明书）appraiser of customs 海关检验人 approximate 约计 Approxarbitration clause 仲裁条款arrival draft 到货后提示的汇票article 条款 Art.Asian dollar 亚洲美元Assessable to tax 应征税的at the market 照市价 attachment 附件authority to pay 支付授权书 A/P authority to purchase 购买授权书 A/Paverage 平均average agreement 海损分担协议average distribution clause 海损按比例分担条款average policy 海损保单average statement 海损理算书average survey record 海损证明Bbacklog 未交货订单bad cheque 空头支票bail 保证人bancorp(oration) 银行公司bank discount rate 银行贴现率bank rate 银行利率，银行贴现率bank transfer 转账basis （期货和现货之间的差价）基本差价batch number 批号，炉号 batch No.bear and bull 买空卖空bear sale 卖空bearish 卖空，行情看跌bilateral central rates 两国货币的双边中心汇率bill after date 开票后bill at sight 即期票据bill at usance 远期汇票bill of exchange 汇票bill of freight 运单bill of lading 提单bill at sight 即期票据bill at usance 远期汇票bill of exchange 汇票bill of lading to a named person 记名提单blank credit 空白式信用汇票（银行间的通融票）blank power of attorney 空白委托书blanket insurance 总保险blocked mark balances 冻结的马克存款blocked money 冻结帐户blocked sterling 冻结的英镑border customhouse 边境关卡both dates included 包括双方日期 (B.D.I.)brain drain 智能（人才）外流brain industry 脑力产业branch office 分公司 B.O.branded article 商标商品breach of contract 违反合同break 跌价break-up value 资产净值bundle 捆，扎，束，卷，盘 Bdl.business day 营业日buying order 购货单buying rate 买入价by separate mail 另邮by way of 经由by laws 规章，章程，细则，法规Ccalculation unit 核算单位calender year 日历年度call for bid 招标call for funds 招股，集资call loan 活期贷款call rate 活期贷款利率callable in 24 hours 24 小时通知付款cancellation clause 撤销条款cancelling former order 撤销前期订货 C.F.O.capital equipment 固定设备capital goods 生产资料capital investment 资本投资capital optimum 资本限额capital output ratio 资本产量比car number 车号 carbon copy 复写的副本 CC care of 转交 c/ocargo list 装货清单cargo single risk certificate 货物单程保险书carload 整车货 C.L.carried forward 转下页 c/fcarried over 结转下期 c.o.carrying vessel 载货船只 carry-over rate 转期利率carte blanche (法语)全权委托case number 箱号cash account 现金账目cash against bill of lading 凭提单付现 Cash B/L.cash against documents 见单付现 C.A.Dcash and carry 现金交易cash market 现货市场cash on delivery 交货付款 C.O.D.cash payment 现金支付cash sales 现金销售cash with order 订购即付 C.W.O.cast number 浇铸号 cast No.casualty insurance 意外事故保险catalog price 商品目录价格catalogue 目录 Catal.caveat emptor （拉丁）货物出门概不退换ceiling price 最高限价certificate 证明certificate of competency 能力证明 certificate of conformity 合格证certificate of delivery 交货证明书 C/Dcertificate of importation 进口证明书certificate of incorporation 注册（登记）证明书certificate of inspection 检查证明书certificate of insurance 保险证明书 C/I certificate of intention 意愿证明书certificate of loss 残损证书certificate of manufacturer 制造厂证书certificate of origin 产地证书 c/ocertificate of quality 质量证明certificate of reasonable doubt 合格质疑证书certificate of receipt 收据certificate of service 劳务证书certificate of soundess 合格证书certificate of protest 抗辩证明ceteris paribus （拉丁）其他数值不变chains 联营公司change of title 权利人名义改变charge daffaires ad interim (法)临时代办charge daffaires en titre （法）代办charter party 租船合约 C.P.chartered bank 特许银行cheap money policy 低息贷款政策check without funds 空头支票citizenship papers 公民证书civi engineering contractor 工程承保人claim indemnity 索赔clerical error 笔误 close down 关闭，倒闭co-insurance 联合保险commerical counsellor 商务参赞commerical paper 商业票据commission (fee) 佣金，代理费commission charge 手续费commission house 代办行 commodity inspection certificate 商业检验证明common law 习惯法，不成文法company 公司 Co.Company Limited 有限公司 Co.Ltd.comparative advantage 相对优势，相对利益comparative price 比价compensation trade 补偿贸易competent 主管单位批准complementary 补充协定complete sets of equipment 成套设备conditioning certificate 条件证书confidential communications 秘密往来信件confiscation 没收conjuncture 行情consideration for the protection 保护价格consignment note 委托书，运单construction 结构container 集装箱continuation clause 延期条款 C.C.contraband 违禁品，禁运品，走私contraband traffic 走私，漏税contract 合同 Cont.contract number 合同号 Cont. No.contractual joint venture 契约式合资企业conversion rate 汇率corporate body 法人corresp