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1、2008版对外贸易术语大汇总(一)工厂交货( EXW)此术语英文为“EX Works( named place)”，即“工厂交货(指定地点)”。它指卖方负有在其所在地即车间、工厂、仓库等把备妥的货物交付给买方的责任， 但通常不负责将货物装上买方准备的车辆上或办理货物结关。 买方承担自卖方的所在地将货物运至预期的目的地的全部费用和风险。(二)货交承运人(FCA)此术语英文为“Free Carrier( named place)”，即“货物交承运人(指定地点)”。 它指卖方应负责将其移交的货物，办理出关后，在指定的地点交付给买方指定的承运入照管。 根据商业惯例，当卖方被要求与承运人通过签订合同进行
2、协作时， 在买方承担风险和费用的情况下，卖方可以照此办理。本术语适用于任何运输方式。(三)船边交货(FAS)此术语英文为“Free Alongside Ship( named port of shipment)”即船边交货(指定装运港)。 它指卖方在指定的装运港码头或驳船上把货物交至船边， 从这时起买方须承担货物灭失或损坏的全部费用和风险， 另外买方须办理出口结关手续。本术语适用于海运或内河运输。(四)船上交货(FOB)此术语英文为“Free on Board( named port of shipment)”，即“船上交货(指定装运港)”。它指卖方在指定的装运港把货物送过船舷后交付， 货过船
3、舷后买方须承担货物的全部费用、风险、灭失或损坏，另外要求卖方办理货物的出口结关手续。 本术语适用于海运或内河运输。(五)成本加运费(CFR 或 C&F)此术语英文为“Cost and Freight (named port of shipment)”，即“成本加运费(指定目的港)”。它指卖方必须支付把货物运至指定目的港所需的开支和运费， 但从货物交至船上甲板后，货物的风险、灭失或损坏以及发生事故后造成的额外开支， 在货物越过指定港的船舷后，就由卖方转向买方负担另外要求卖方办理货物的出口结关手续。 本术语适用于海运或内河运输。(六)成本、保险费加运费(CIF)此术语英文为“Cost,Insura
4、nce and Freight(named port of shipment)”，即“成本、保险费加运费(指定目的港)”。它指卖方除负有与“成本加运费”术语相同的义务外， 卖方还须办理货物在运输途中应由买方承担购货物灭失或损坏的海运保险并支付保险费。 本术语适用于海运或内河运输。(七)运费付至(CPT)此术语英文为“Carriage Paid to( named place of destination)”，即“运费付至(指定目的地)”。本术语系指卖方支付货物运至指定目的地的运费。 关于货物灭失或损坏的风险以及货物交至承运人后发生事件所产生的任何额外费用， 自货物已交付给承运人照管之时起，从卖
5、方转由买方承担。另外， 卖方须办理货物出口的结关手续。本术语适用于各种运输方式，包括多式联运。(八)运费及保险费付至(CIP)此术语英文为“Carriage and Insurance Paid to( named place of destination)”，即“运费及保险费付至(指定目的地)。”它指卖方除负有与“运费付至(指定目的地)”术语相同的义务外， 卖方还须办理货物在运输途中应由买方承担的货物灭失或损坏风险的海运保险并支付保险费。 本术语适用于任何运输方式。(九)边境交货(DAF)本术语的英文为“Delivered at Frontier(named place)”，即“边境交货(指
6、定地点)”。它指卖方承担如下义务， 将备妥的货物运至边境上的指定地点，办理货物出口结关手续，在毗邻国家海关关境前交货， 本术语主要适用于通过铁路或公路运输的货物，也可用于其他运输方式。(十)目的港船上交货(DES)本术语的英文为“Delivered Ex Ship( named port of destination)”，即“目的港船上交货(指定目的港)”。它系指卖方履行如下义务，把备妥的货物， 在指定目的港的船甲板上不办理货物进口结关手续的情况下，交给买方， 故卖方须承担包括货物运至指定目的港的所有费用与风险。本术语只适用于海运或内河运输。(十一)目的港码头交货(DEQ)本术语的英文为 ：“
7、Delivered Ex Quay (Duty Paid)(named port of destination)”，即“目的港码头交货(关税已付)(指定目的港)”。本术语指卖方履行如下义务， 将其备好的货物，在指定目的港的码头，办理进口结关后，交付给买方， 而且卖方须承担所有风险和费用，包括关锐、捐税和其他交货中出现的费用。 本术语适用于海运或内河运输。(十二)未完税交货(DDU)本术语的英文为“Delivered Duty Unpaid( named place of destination)”，即“未完税交货(指定目的地)”。它指卖方将备好的货物，在进口国指定的地点交付， 而且须承担货物运
8、至指定地点的一切费用和风险(不包括关税、捐税及进口时应支付的其他官方费用)， 另外须承担办理海关手续的费用和风险。买方须承担因未能及时办理货物进口结关而引起的额外费用和风险。 本术语适用于各种运输方式。(十三)完税后交货(DDP)本术语的英文为“Delivered Duty Paid( named place of destination)”，即“完税后交货(指定目的地)”。它是指卖方将备好的货物在进口国指定地点交付， 而且承担将货物运至指定地点的一切费用和风险，并办理进口结关。 本术语可适用于各种运输方式。(十四)信用证(L/C)本术语的英文为“Letter of Credit”，即信用证。
9、进口商开出信用证给出口商，在出口商交单给进口商银行后，进口商会先将货款结算给出口商，对双方都比较公平，但对少数流氓国家也不保险。信用证所需手续费较其它成交方式要高。(十五)电汇(T/T)本术语的英文为“Telegraphic Transfer”，即电汇。分货前（in advance)和货后(after shipment)两种，货前电汇当然对出口商划算了，反之亦然。(十六)交款赎单(D/A)本术语的英文为“Documents against payment”，即交款赎单。出口商将货发走后，从货运代理那儿取得提单，然后将全套单据提交给银行，出口商委托的银行审单后将全套单据寄给进口商委托银行，进口商
10、委托银行会通知进口商付款，只有进口商付给进口商委托银行全额货款后才能拿到单据用以提货清关。这种付款方式比较常见，只是怕进口商和它的银行太熟，先拿单子后付款或不付款。(十七)提单(B/L)本术语的英文为“Bill of Lading”，即提单，是进口商用以提货的主要凭证。商务英语最常用的220句Ive come to make sure that your stay in Beijing is a pleasant one.我特地为你们安排使你们在北京的逗留愉快。- Youre going out of your way for us, I believe.我相信这是对我们的特殊照顾了。- It
11、s just the matter of the schedule,that is,if it is convenient for you right now.如果你们感到方便的话，我想现在讨论一下日程安排的问题。- I think we can draw up a tentative plan now.我认为现在可以先草拟一具临时方案。- If he wants to make any changes,minor alternations can be made then.如果他有什么意见的话，我们还可以对计划稍加修改。- Is there any way of ensuring well
12、have enough time for our talks?我们是否能保证有充足的时间来谈判？- So our evenings will be quite full then?那么我们的活动在晚上也安排满了吗？- Well leave some evenings free,that is,if it is all right with you.如果你们愿意的话，我们想留几个晚上供你们自由支配。- Wed have to compare notes on what weve discussed during the day.我们想用点时间来研究讨论一下白天谈判的情况。- Thatll put
13、 us both in the picture.这样双方都能了解全面的情况。- Then wed have some ideas of what youll be needing那么我们就会心中有点儿数，知道你们需要什么了。- I cant say for certain off-hand.我还不能马上说定。- Better have something we can get our hands on rather than just spend all our time talking.有些实际材料拿到手总比坐着闲聊强。- Itll be easier for us to get down
14、to facts then.这样就容易进行实质性的谈判了。- But wouldnt you like to spend an extra day or two here?你们不愿意在北京多待一天吗？- Im afraid that wont be possible,much as wed like to.尽管我们很想这样做，但恐怕不行了。- Weve got to report back to the head office.我们还要回去向总部汇报情况呢。- Thank you for you cooperation.谢谢你们的合作。- Weve arranged our schedule
15、without any trouble.我们已经很顺利地把活动日程安排好了。- Here is a copy of itinerary we have worked out for you and your friends.Would you please have a look at it?这是我们为你和你的朋友拟定的活动日程安排。请过目一下，好吗？- If you have any questions on the details， feel free to ask.如果对某些细节有意见的话，请提出来。- I can see you have put a lot of time into
16、it.我相信你在制定这个计划上一定花了不少精力吧。- We really wish youll have a pleasant stay here.我们真诚地希望你们在这里过得愉快。- I wonder if it is possible to arrange shopping for us.我想能否在我们访问结束时为我们安排一点时间购物。- Welcome to our factory.欢迎到我们工厂来。- Ive been looking forward to visiting your factory.我一直都盼望着参观贵厂。- Youll know our products bette
17、r after this visit.参观后您会对我们的产品有更深的了解。- Maybe we could start with the Designing Department.也许我们可以先参观一下设计部门。- Then we could look at the production line.然后我们再去看看生产线。- These drawings on the wall are process sheets.墙上的图表是工艺流程表。- They describe how each process goes on to the next.表述着每道工艺间的衔接情况。- We are ru
18、nning on two shifts.我们实行的工作是两班倒。金融英语国际会计术语英汉对照（一）Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管
19、理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General- purpose information 通用目的信息Government Accounting Office 政府会计办公室Income s
20、tatement 损益表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Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities an
21、d Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statemen
22、t 财务报表Financial activities 筹资活动Going- concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owners equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-d
23、ollar assumption 稳定货币假设Stockholders 股东Stockholders equity 股东权益Window dressing 门面粉饰财会名词汉英对照表（1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Prin
24、ciple权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long- term Liabilities投入资本 Contributed Capital留存收益 Retained Earning（2）会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source
25、 Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries（3）现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cas
26、h in hand流动资产 Current assetsn Almost every process is computerized. 几乎每一道工艺都是由电脑控制的。- The efficiency is greatly raised,and the intensity of labor is decreased. 工作效率大大地提高了，而劳动强度却降低了。- All produets have to go through five checks in the whole process. 所有产品在整个生产过程中得通过五道质量检查关。- We believe that the qualit
27、y is the soul of an enterprise. 我们认为质量是一个企业的灵魂。- Therefore,we always put quality as the first consideration. 因而，我们总是把质量放在第一位来考虑。- Quality is even more important than quantity. 质量比数量更为重要。- I hope my visit does not cause you too much trouble. 我希望这次来参观没有给你们增添太多的麻烦。- Do we have to wear the helmets? 我们得戴
28、上防护帽吗？- Is the production line fully automatic? 生产线是全自动的吗？- What kind of quality control do you have? 你们用什么办法来控制质量呢？- All products have to pass strict inspection before they go out. 所有产品出厂前必须要经过严格检查。- Whats your general impression,may I ask? 不知您对我们厂总的印象如何？- Im impressed by your approach to business.
29、 你们经营业务的方法给我留下了很深的印象。- The product gives you an edge over your competitors,I guess. 我认为你们的产品可以使你们胜过竞争对手。- No one can match us so far as quality is concerned. 就质量而言，没有任何厂家能和我们相比。- I think we may be able to work together in the future. 我想也许将来我们可以合作。- We are thinking of expanding into the Chinese marke
30、t. 我们想把生意扩大到中国市场。- The purpose of my coming here is to inquire about possibilities of establishing trade relations with your company. 我此行的目的正是想探询与贵公司建立贸易关系的可能性。- We would be glad to start business with you. 我们很高兴能与贵公司建立贸易往来。- Id appreciate your kind consideration in the coming negotiation. 洽谈中请你们多加关
31、照。- We are happy to be of help. 我们十分乐意帮助。- I can assure you of our close cooperation. 我保证通力合作。- Would it be possible for me to have a closer look at your samples? 可以让我参观一下你们的产品陈列室吗？- It will take me several hours if I really look at everything. 如果全部参观的话，那得需要好几个小时。- You may be interested in only some
32、 of the items. 你也许对某些产品感兴趣。- I can just have a glance at the rest. 剩下的部分我粗略地看一下就可以了。- Theyve met with great favor home and abroad. 这些产品在国内外很受欢迎。- All these articles are best selling lines. 所有这些产品都是我们的畅销货。- Your desire coincides with ours. 我们双方的愿望都是一致的。- No wonder youre so experienced. 怪不得你这么有经验。- Te
33、xtile business has become more and more difficult since the competition grew. 随着竞争的加剧，纺织品贸易越来越难做了。- Could I have your latest catalogues or something that tells me about your company? 可以给我一些贵公司最近的商品价格目录表或者一些有关说明资料吗？- At what time can we work out a deal? 我们什么时候洽谈生意？- I hope to conclude some business w
34、ith you. 我希望能与贵公司建立贸易关系。- We also hope to expand our business with you. 我们也希望与贵公司扩大贸易往来。- This is our common desire. 这是我们的共同愿望。- I think you probably know China has adopted a flexible policy in her foreign trade. 我想你也许已经了解到中国在对外贸易中采取了灵活的政策。- Ive read about it,but Id like to know more about it. 我已经知道
35、了一点儿，但我还想多了解一些。- Seeing is believing. 百闻不如一见。- I would like to present our comments in the following order.我希望能依照以下的顺序提出我们的看法。- First of all, I will outline the characteristics of our product.首先我将简略说明我们商品的特性。- When I present my views on the competitive products, I will refer to the patent situation.
36、专利的情况会在说明竞争产品时一并提出。- Please proceed with your presentation.请开始你的简报。- Yes, we have been interested in new system.是的，我们对新系统很感兴趣。- Has your company done any research in this field?请问贵公司对此范畴做了任何研究吗？- Yes, we have done a little. But we have just started and have nothing to show you.有，我们做了一些，但是因为我们才刚起步，并没
37、有任何资料可以提供给你们。- If you are interested, I will prepare a list of them.如果您感兴趣的话，我可以列表让你参考。- By the way, before leaving this subject, I would like to add a few comments.在结束这个问题之前顺便一提，我希望能再提出一些看法。- I would like to ask you a favor.我可以提出一个要求吗？- Would you let me know your fax number?可以告诉我您的传真机号码吗？- Would it
38、 be too much to ask you to respond to my question by tomorrow?可以请你在明天以前回复吗？- Could you consider accepting our counterproposal?你能考虑接受我们的反对案吗？- I would really appreciate your persuading your management.如果你能说服经营团队，我会很感激。- I would like to suggest that we take a coffee break.我建议我们休息一下喝杯咖啡。- Maybe we shou
39、ld hold off until we have covered item B on our agenda.也许我们应该先谈论完B项议题。- As a matter of fact, we would like to discuss internally regarding item B.事实上，我们希望可以先内部讨论B项议题。- May I propose that we break for coffee now?我可以提议休息一下，喝杯咖啡吗？- If you insist, I will comply with your request.如果你坚持，我们会遵照你的要求。- We mus
40、t stress that these payment terms are very important to us.我们必须强调这些付款条件对我们很重要。- Please be aware that this is a crucial issue to us.请了解这一点对我们至关重要。- I dont know whether you realize it, but this condition is essential to us.我不知道你是否了解，但是，这个条件对我们是必要的。- Our policy is not to grant exclusivity.我们的方针是不授与专卖权。
41、n There should always be exceptions to the rule.凡事总有例外。- I would not waste my time pursuing that.如果是我的话，不会将时间浪费在这里。- Would you care to answer my question on the warranty?你可以回答我有关保证的问题吗？- I dont know whether you care to answer right away.我不知道你是否愿意立即回答。- I have to raise some issues which may be embarr
42、assing.我必须提出一些比较尴尬的问题。- Sorry, but could you kindly repeat what you just said?抱歉，你可以重复刚刚所说的吗？- It would help if you could try to speak a little slower.请你尽量放慢说话速度。- Could you please explain the premises of your argument in more detail? 你能详细说明你们的论据吗？- It will help me understand the point you are tryin
43、g to make.这会帮助我了解你们的重点。- We cannot proceed any further without receiving your thoughts with respect to the manner of payment.我们如果不了解你们对付款方式的意见，便不能进一步检讨。- Actually, my interest was directed more towards what particular markets you foresee for our product.事实上，我关心的是贵公司对我们产品市场的考量。- We really need more s
44、pecific information about your technology.我们需要与贵公司技术相关更专门的资讯。- Our project must proceed at a reasonably quick tempo. Surely one month is ample time, isnt it?这个计划必须尽速进行。一个月的时间应该够了吧？- I will try, but no promises.我会试试看，但是不敢保证。- I could not catch your question. Could you repeat it, please?我没听清楚你们的问题，你能重
45、复一次吗？- The following answer is subject to official confirmation.以下的答案必须再经过正式确认才有效。- Let me give you an indication.我可以提示一个想法。- Please remember this is not to be taken as final.请记得这不是最后的回答。- Lets imagine a hypothetical case where we disagree.让我们假设一个我们不同意的状况。- Just for arguments sake, suppose we disagree.为了讨论各种情形，让我们假设我方不同意时的处理方法。- There is no such published information.没有相关的出版资料。- Such data is confidential.这样的资料为机密资料。- I am not sure such data does exist.我不确定是否有这样的资料存在。- It would dep