法律英語詞匯學習
• attorney: Another word for "lawyer". Someone who has studied law and defends or represents someone else.
• bailiff: An officer of the court who protects the jurors and keeps everyone in the court room in control
• clerk: Someone who keeps track of the files and records for the clerk (judge???).
• counsel: A lawyer or group of lawyers who give advice to people needing legal help or who represent people in court.
• court: The room where trials are held; a place where legal disputes are settled.
• court reporter: A journalist whose specific purpose is to report what happens in court.
• defendant: A person who has been accused of doing something bad and who now must defend him/herself.
• defense attorney: A lawyer who specializes in defending people who have been accused of breaking the law or causing harm to someone.
• district attorney (or crown prosecutor): A person who represents the government or legal system and prosecutes (tries to show that someone is guilty) a defendant.
• expert witness: A person who is brought into court because he/she has special skills. For example, a psychologist may be brought in to discuss the mental state of a defendant.
• Grand Jury: A special jury made up of more than 12 citizens. Their duty is to investigate accusations against a person. If there is enough evidence, then the person must go to trial for the crime.
• investigating officer: The police officer who investigated the crime
案件 case
案件受理費 litigation fee
案由 nature of case
頒布 issue
頒布 promulgate
辦案 handle a case
辦理 deal with
包庇罪 crime of concealing the murder
保稅區 bonded area
保險法 insurance law
保險憑證 insurance certificate
保證 warranty
保證 guarantee
保證金 bail
保證金 margins
保證金帳戶 margin account
保證人，擔保人 guarantor
保證書 indemnity
保證書 covenant of warranty
保證條款 warranty
保值利率 inflation-proof interest rate
被裁定為 be adjudged to be
從重處罰 heavier punishment
從重處罰 severe punishment
存款機構 deposit-taking institution
挫折 frustration
措詞 worded
錯漏 error|mistake
答復 Reply
批復 Reply
打官司 initiate legal proceeding
打擊 struggle against
打假 crack down on counterfeit goods
打假辦 Office of Cracking down on Fake Products
大廠回族自治縣 Dachang Hui Nationality Autonomous Region
大股 substantial shareholder
大股東控權人 majority shareholder controller
大化瑤族自治縣 Dahua Yao Nationality Autonomous County
大連市 Daliang Municipality
大律師 barrister
大律師的收費 counsel's fees
大律師登記冊 roll of baristers
大律師公會 Hong Kong Bar Association
大律師見習職位 pupillage
被陳述人 representee
被告人辨解 statement of the defendant
駁回 dismiss
駁回 reject
駁回上訴 reject an appeal
補償報酬 compensatory payment
不具有法律效力 null
不具有法律效力 void
不履行合同 breach of contract
不履行合約 repudiation of the contract
不名譽的行為及手法 dishonourable conduct and practices
不能成立 unable to establish不時frequently
不予支持 unassisted
不作為 omission
財產分割 properties division
財產所有權 property right
裁定 ruling
裁定 order
產權制度 property order
產權關系 property relations
撤消并發回給 reversed and remanded to the original court
陳述 state
承擔 assume
承擔責任 to be responsible for
承典人 pledgee
承典人 pawnee
承認 confess
城市住宅局 City House Bureau
出典人 pledgor
出典人 pawnor
出口退稅制度 the system of refunding taxes on exported goods
出口押匯 bill purchased
出資比例 ratio of investments
處罰 penalty
觸犯 violate
傳銷 pyramid selling
串通 collaborate
從寬處理 lenient punishment, liberal punishment
從輕處罰 lesser punishment
從輕處罰 lighter punishment
從輕處罰 impose a lenient sentence
從輕原則 the principle of lighter punishment
從事 commit
大律師名冊 panels of counsels
大律師事務所 barristers' chambers, chambers of counsel
大律師書記 barrister's clerk
律師行業 the practice of law
大批 bulk
代理檢察員 acting prosecutor
代理人 agent
代理審判員 acting judge
代通知金 payment in lieu of notice
代銷 sales by proxy
丹東市 Dandong Municipality
丹陽市 Danyang Municipality
單位 entity unit
單務合同 unilateral contract
擔保 guarantee
擔保人 guarantor
擔保書 certificate of guarantee
但書 proviso
當事人 litigant
當事人起訴要求 the litigants sue for
黨政分工 division of labour between the Party and the government
檔案工作人員 file clerk
盜竊槍支 crime of stealing firearms and ammunition
盜竊武器裝備 theft of military equipment
道真仡佬族苗族自治縣 Daozheng Mulao Nationality Autonomous County
得到證實 to be believed
得利者 beneficiary
抵觸 contravene
抵押 mortgage
抵押品 pledge
抵押物 mortgage
地方人民檢察院 Local People's Procuratorate
地役權 easement
第二審判庭 second tribunal
第三者 the third party
第一審判庭 first tribunal
典當物 pledge
調查 investigation
調查報告 investigation
調查取證 investigate and collect evidence
調解 mediate
調解和強制措施 mediation and enforcement measure
調解書 mediation agreement
調解書字號 Written Mediation No.
訂貨合同卡片 a card of contract
訂立 formation
定案結論 verdict
定案理由 reason for decision
定金 deposit
定期減免所得稅 regular reduction of income tax
定性 determination on the nature
丟棄 waive
東北人民政府 Northeast People's Government
東鄉族自治縣 Dongxiang Nationality Autonomous County
董事會 board of directors
動機 intention, motive
凍干健康人血漿 frozen dry healthy human blood
凍干血漿 frozen dry blood plasma
凍結 freeze, suspend
都安瑤族自治縣 Duan Yao Nationality Autonomous County
毒品罪 narcotic drug crime
瀆職罪 crime of dereliction of duty
獨立的不法行為 independent wrong
獨立個案 individual cases
獨立核算工業企業 independent accounting unit
獨立請求書 independent claim
獨立審判 independent adjudication
斷絕 cease
提出具體意見 submit detailed opinions on
對等原則 principle of reciprocity
對等原則并參照國際慣例 the principle of reciprocity and in reference to the international practice
對合同詞句應當按照事情是有效的而不是無效的來理解 verba ita sunt intelligenda ut res magis valeat guam pareat
對金錢借貸的規定 regulations of money lending
對濫用職權的法律補救 legal remedy for abuses of power
對立的一方 opposite party
對令狀的發出作確認 acknowledge the issue of the writ
對上訴抗辯 oppose an appeal
對書面文件的詞句應當按照對提出詞句的當事人尤為不利的原則來解釋 verba chartarum fortius accipiuntur contra proferentem
對外經濟法律顧問處 Foreign Economic Legal Consultancy Office
對外經濟律師事務所 foreign trade law firm
對外經濟貿易仲裁委員會 Foreign Economic and Trade Arbitration Commission
對外貿易經濟合作部 Ministry of Foreign Trade and Economic
對物訴訟令狀 writ in rem
對帳 reconcile, reconciliation
多邊公約 multilateral convention
多邊國際公約 multi-latreal international conventions
多分 a larger share
多頭 long position, bull position
多頭仲裁 multiple arbitration
多于一名人士 2 or more persons
多元立法體制 plural legislative structure
多元主義 pluralism
峨邊彝族自治縣 Ebian Yi Nationality Autonomous County
恩施土家族苗族自治縣 Enshi Tujia Nationality Miao Nationality Autonomous County
恩恤付款 ex gratia payment
二審 second instance
二審裁定書 order of second instance
二審法院 Court of Second Instance
二審判決書 written order of Second Instance
二者只能擇其一 the inclusion of one is the exclusion of the other
發回重審 remand a lawsuit for a new trial
發貨人 consignor, shipper
發生法律效力 be legally effective
發現 discovery
發行審核委員會 the Issuance Examination Commission
發展規劃 development plan
罰款 Fin
法案 bill
法定部門 statutory machinery
法定代表律師 Official Solicitor
法定代表人 legal representative
法定代理人 legal agent
法定繼承 legal inheritance
法定繼承人 legal heir
法定監護人 legal guardian
法定期限 time limit provided by law
法定義務 legal duty
法定語言 legal language
法定主管當局 statuory authority
法官法 judges law
法官考評委員會 committee for the examination and appraisal of judges
法規 laws and regulations
法紀 Law and Discipline
法紀監督 supervision over legal discipline
法理背景 jurisprudential background
法理背景 jurisprudential base
法理學 jurisprudence
法令 decree
法律程序文件 written process
法律沖突 conflict of laws
法律服務所 Legal Service Office
法律概念 legal concept
法律顧問處 Legal Consultant Office
法律后果 legal effect
法律解釋權 power of law interpretation
法律面前人人平等 equality before the law
合法的 legitimate
法律上的財產處分 legal disposition of property
法律上的能力 legal capacity
法律效果 legal effect
法律行律 juristic act
法律行為 act under the law
法律性 legality
法律性文獻 legal document
法律虛無主義 legal nihilism
法律依據 legal basis
法律制裁 legal sanctions
法律制度 structure of the law
法人 legal person
法人代表 legal representative
法人單位 legal entity
法人委托書 power of attorney
法庭程序文件 process of court
法團公司 incorporated company
法系地區 relevant law area
法學派別 School of Legal Scholare
法學研究所 Institute of Law
法醫 medicolegal
法院 court
法院組織法 organic law of the courts
法制委員會 Commission on Legislation Affairs
翻新 revision
反駁 disprove
反對通知書 notice of objection
反革命宣傳煽動罪 crime of counter revolutionary propaganda and incitement
反革命罪 crime of counter-revolution
反悔 repudiate, resile
反訴 counter-claim
反要約 counter offer
反走私 anti-smuggling
返還 restitution
返還性損害賠償金 restitutionary damages
犯 commit
犯人 convict
犯罪分子 offender
犯罪客觀方面 objective aspect of crime
犯罪客體 object of crime
犯罪事實 particulars of offense
犯罪心意 mens rea
犯罪行為 actus reus
犯罪中止 discontinuation of a crime
犯罪主觀 subject of crime
犯罪主觀方面 subjective aspect of crime
販賣毒品 crime of drug trafficking
販賣假藥罪 crime of selling bogus medicines
販賣淫穢物品罪 crime of selling pornographic articles
販運偽造的國家貨幣罪 crime of trafficking in counterfeit national currency
方便與公平的原則 principles of convenience and fairness
防城各族自治縣 Fangcheng Ge Nationality Autonomous County
防止性禁制令 prohibitory injunction
妨礙 pervert
妨礙司法公正 interfere with the course of justice
妨礙司法公正 obstruction of justice
妨害公務罪 crime of interference with public administration
妨害公務罪 crime of interference with state functions
妨害社會管理秩序罪 crime of disrupting the order of social administration
妨害他人婚姻家庭罪 crime of disrupting marriage and the family
房款憑證 evidence of purchasing money for real estate
房屋的產權 property right in real estate
房屋估價單 home appraisal report
房屋繼承 successor in title, transferee in real estate, transferee mottoes
放火罪 crime of arson
放棄 relinquish
放棄 waive
放行條 release pass
非專業人士 lay persons
非法 unlawful
非法 illegal
非法查封 unlawful foreclosure
非法查封財產 unlawfully seal up property
非法逮捕, 拘禁或搜身 unlawful arrest, detention, and search
非法的告發 wrongful prosecution
非法的檢舉 wrongful prosecution
非法購買 illegally purchasing
非法拘禁罪 crime of unlawful detention
非法同居關系 cohabiting unlawfully
非法制造槍支及彈藥罪 crime of illegally manufacturing firearms and ammunition
非法轉讓 unlawful assign men
t非婚生子女 illegitimate child
誹謗 defame
廢除 repeal
分割 partition
分居 live separate and apart
分離 severance
分期付款 installment payment
分期付款 by instalment
分期支付 by instalment
分權共有人 co-owner
分權學說 doctrine of separation of powers
分攤 apportion
分租 sub-lease
紛爭的解決 settlement to disputes
豐寧滿族自治縣 Fengning Manchu Autonomous Region
風險投資 venture capital
封宗法主意思想 feudal legal thought
佛山市 Foshan Municipality
否定 repudiate
否決權 veto power
否認 deny
否認立約 non est factum
夫妻 spouse
夫妻感情 goodwill as between spouses
夫妻共同所有財產 joint property of the spouses
夫妻關系 spousal relationship
夫妻關系中的子女 a child of a union of concubinage
夫妻間有互相扶養的義務 mutual obligation between spouses for maintenance of one another
夫妻名義 pugitive spouses
夫妻身份 spousal relationship
夫妻在婚姻關系存續期間 while a spousal relationship subsists
扶養的義務 mutual maintenance support obligation
扶養費 maintenance
符號 sign
福利社會 welfare society
福州市 Fuzhou Municipality
撫順市 Fushun Municipality
撫養 foster
撫養費 cost of maintenance
撫養關系的繼父子 foster father and son relationship
父母權 parental right
付購 re-purchase
付清余款 paid the residual balance
負責 be responsible
附帶民事訴訟 supplementary civil action
附錄 Appendix
附件 Appendix
附屬公司 subsidiary
附屬于 collateral to
阜新蒙古族自治縣 Fuxin Mongolia Autonomous Country
復合氨基酸 compound amino acid
復核審法院 Court of Review
復息 compound interest
復議 review
復員費 decommission pay
復員軍人 demobilized serviceman
副檢察長 Deputy Chief Procuratoy
富川瑤族自治縣 Fuchuan Yao Nationality Autonomous
改過自新 remorse and reform
蓋章 seal
干部 cadre
干擾 disturb
干擾證人 interfere with a witness
干預 intervention
甘肅省 Gansu Province
肝炎 hepatitis
感化 influence
感情破裂 loss of affection
贛州市 Ganzhou Municipality
港幣發行權 authority to issue Hong Kong currency
革委會 revolutionary committee
格式合同 standard form of contract
個人財產 personal property
個體戶 individual household
個體勞動者所有權 individual worker's ownership
各級 at different levels
各級地方政府 local government at several levels
各盡所能 from each according to his ability
各省 of all provinces
給予 assign
給予適當的經濟幫助 render suitable financial assistance
給予援助令狀 Writ of Assistance
根本法律 fundamental law
根據成文法推定的默示條款 terms implied by legislation
根據法院判決推定的默示條款 terms implied by courts
根據慣例推定的默示條款 terms implied by usage
根據婚姻法的規定 according to Marriage Law provisions
更改 alter
更換 replacement
工礦產品合同試行條例 The Trial Implementing Regulations on Contracts of Industrial and Mineral Product
工礦區 industrial and mining district
工農聯盟 Alliance of Workers and Peasants
工商統一稅 unified industrial-commercial tax
工作場所 work place
公檢法機關 organs of the public security, the procuracy and the court
公安 Public Security Officers
公安部 Ministry of Public Security
公安部法規局 The Bureau of Policies and Regulations of the Ministry of Public Security
公安處 Public Security Office
公安機關 Public Security Organs
公安機關行政處罰決定 Public Security Penalty Decision
公安局 Public Security Bureau
公安派出所 local police station
公安人員 Public Security Officers
公共開支 public expenditure
公共性 public character
公共帳目的審計制度 system for auditing public accounts
公共政策 public policy
公共政策的原則 principle of public policy
公共秩序 public order
公共主管當局 competent authority
公積金 public accumulation funds
公檢法 public security organs, procuratorial organs and people's courts
公開 disclose
公開聆訊方式 public hearing
公開審理 public hearing
公民 citizen
公民勞動義務 civic duty to work
公平 fair
公社 commune
公司 enterprise
公司存在期限 duration of company
公司章程 Articles of Association
公訴 public prosecution
公訴機關 public prosecution organ
公訴人 public prosecutor
公訴書 bill of indictment
公務人員 public official
公有制 public ownership system
公約國 Convention country
公約證明書 Convention certificates
公證承付 notarial act of honour
公證會計師辦事處 Notarial Accountants' Office
公證機關 notary public
公證人 public notary
公證證明 notarial certification
公職 public office
公眾假期 public holiday
公眾假日 public holiday
公眾利益 public advantage
供認 confession
供述 confession
供銷合作社 supply and marketing co-operative
共負盈虧 share profits and losses
共謀 collude
共青團中央 The Central Committee of the Communist Young League
共識政府 Government by consensus
共同被告人 co-defendant
共同財產 common property
共同犯罪 joint offence
共同綱領 common programme
共同權利 a joint right
共同實施違法行為 jointly committed the offence
共同誤解 common mistake
共同原告 co-plaintiff
共同債務joint debts
共享軟件 shareware
勾結 collude
構成要件 constitutive requirements
估計 assess
股東大會 stock-holder meeting
股份有限公司 stock limited company
固定資產 fixed capital
故意 intention
故意的動機 intentional motive
故意破壞公私財物罪 crime of intentionally sabotaging public or private property
故意殺人罪 crime of intentional homicide
故意傷害 intentional injury
故意傷害致人死亡 intentional infliction of bodily injury resulting in a person's death
故意傷害致死罪 crime of intentionally injuring another which resulted in death
故意傷害罪 crime of intentional injury
故意投毒 spreading poison with intent
雇傭合同 employment contract
寡婦 widow
掛靠 be subordinate to
掛牌公司 company-in-name
拐賣人口罪 crime of abducting and trafficking human beings
關鍵 pivotal issue
關稅壁壘 customs barrier
關系惡化 worsening of relations
關系過遠 remote
關押 custody
關員級人員 customs officer
官僚主義 bureaucracy
官職 public office
管卡壓 interference, obstruction and oppression
管理辦法 Administrative Measures
行政措施 Administrative Measures
管轄范圍 scope of jurisdiction
管轄權 jurisdiction
管有令狀 writ of possession
管制 control
管制 public surveillance
管制 regulate
貫徹執行 executed in fact
廣東省 Guangdong Province
廣西壯族自治區 Guangxi Zhuang Nationality Autonomous Region
歸還 restitution
規范 regulate
規則 rule
規章 directive
桂林市 Guilin Municipality
鍋爐壓力容器檢驗所 Inspection Institution for Boiler Pressing Containers
國防部 Ministry of National Defense
國防科學技術工業委員會 National Defense Scientific Technological Industry
國際供應合同 international supply contract
國際慣例 international common practice
國際慣例 international practice
國際海事衛星組織公約 Convention on the International Maritime Satellite Organization
國際私法 private international law
國際運輸 international transport
國家安全局 The State Administration of National Security
國家版權局 State Copyright Bureau
國家保密局 State Bureau of Protection of Confidential Documents
國家編制委員會 State Organization Commission
國家標準局 State Standard Bureau
國家測繪局 State Bureau of Surveying and Mapping
國家城市建設總局 State City Construction General Bureau
國家出版局 State Publication Bureau
國家出入境檢驗檢疫局 The State Administration for Entry-Exit Inspection and Quarantine
國家檔案局 State Archives Bureau
國家地震局 State Seismology Bureau
國家電力公司 State Electric Power Corporation
國家發展計劃委員會 State Development & Planning Commission
國家防汛總指揮郭辦公室 State Flood Prevention General Command Office
國家房管局 State Housing Management Bureau
國家紡織工業局 State Administration on Textile Industry
國家紡織工業局 State Textile Industry Bureau
國家工商行政管理局 State Administration for Industry and Commerce
國家公訴人 State Prosecutor
國家廣播電影電視總局 The State Broadcasting Film and Television Administration
國家國防動員委員會 National Defense Mobilization Commission
國家國內貿易局 State Administration for Domestic Trade
國家國有資產管理局 State State-owned Assets Administration Bureau
國家海洋局 State Oceanic Administration
國家核安全局 State Nuclear Safety Bureau
國家環境保護總局 State Environment Protection Administration
國家黃金管理局 State Gold Administration Bureau
國家機關人民防空辦公室 State Organ People Air Defence Office
國家機械工業局 State Administration of Machinery Industry
國家基本建設委員會 State Infrastructure Commission
國家計劃生育委員會 State Family Planning Commission
國家計劃委員會 State Planning Commission
國家計量局 State Metrological Bureau
機部機械設備成套總局 General Office of Complete Set of Machinery of the First Machinery Industry Ministry of the State Construction Commission
國家建筑材料工業局 State Construction Materials Industry Administration
國家教育委員會 State Education Commission
國家結構 state structure
國家進出口管理委員會 State Import & Export Regulatory Commission
國家進出口銀行 State Import & Export Bank
國家禁毒委員會 National Ban Drugs Commission
國家經濟貿易委員會 State Economy & Trade Commission
國家經濟體制改革委員會 State Commission for Restructuring Economy
國家經濟委員會 State Economy Commission
國家開發銀行 State Development Bank
國家開發銀行辦公廳 General Office of State Development Bank
國家科委自然科學獎勵委員會 State Science Commission
國家科學發明評選委員會 State Science Commission Invent Selection Commission
國家科學技術委員會 State Scientific and Technological Commission
國家勞動總局 State Labour Bureau
國家糧食儲備局 State Grain Reserves Bureau
國家林業局 State Bureau of Forestry
國家旅游局 State Bureau of Tourism
國家煤炭工業局 State Coal Industry Administration
國家密碼管理委員會辦公室 State Secret code Regulatory Commission Office
國家民族事務委員會 State National Affairs Commission
國家南極考察委員會 National South Pole Investigation Commission
國家能源投資公司 State Energy Resources Investment Corporation
國家能源委員會 State Energy Resources Commission
國家農業委員會 State Agriculture Commission
國家農業綜合開發辦公室 State Agriculture Comprehensive Development Office
國家破產儲量管理局 State Minerals Reserves Administration Bureau
國家器具 state apparatus
國家輕工業局 State Light Industry Administration
國家輕工業局 State Light Industry Bureau
國家人防委員會 State People's Air Defense Commission
國家人事局 State Personnel Bureau
國家商標局 State Trademark Bureau
國家商檢局 State Commodity Inspection Bureau
國家石油和化學工業局 State Petroleum and Chemical Industry
國家水產總局 State Aquatic Product General Bureau
國家稅務局 National Taxation Head Office
國家稅務總局 State Administration on Taxation
國家所有權 state ownership
國家體育運動委員會 State Physical Culture and Sports Commission
國家體育總局 State Administration of Sports
國家統計局 State Statistics Bureau
國家土地 State owned land
國家土地管理局 China Land Administration Bureau
國家外國專家局 State Foreign Expert Bureau
國家外匯管理局 State Foreign Exchange Administration Bureau
國家文物局 State Cultural Relic Bureau
國家無線電管理委員會 State Radio Regulatory Commission
國家物價局 State Price Control Bureau
國家物資局 State Commodities Bureau
國家新聞出版署 National News Publication Bureau (National Copyright Bureau)
國家行政區域劃分 demarcation of national administrative zones
國家行政學院 Chinese Academy of Engineering Sciences
國家煙草專賣局 State Tobacco Monopoly Bureau
國家藥品監督管理局 State Drug Administration
國家冶金工業局 State Metallurgical Industry Bureau
國家郵政局 State Post Office Bureau
國家有色金屬工業局 State Non-Ferrous Metal Industry Bureau
國家語言文字工作委員會 State Language Affairs Commission
國家知識產權局 State Intellectual Property Bureau
國家制度 state system
國家質量技術監督局 State Bureau of Quality Technical Supervision
國家中醫藥管理局 State Chinese Medicine Administration Bureau
國家主席 President of the State
國家自然科學基金委員會 State Natural Science Funds Commission
國家宗教事務局 State Bureau of Religious Affairs
國庫券 treasury bills
國民政府 National Government
國體 polity
國土資源部 Ministry of Natural Resources
國務院 State Council
國務院 Safety manufacture Commission of the State Council
國務院辦公廳 General Office of the State Council
國務院參事室 Counsellor Office of the State Council
國務院出版事業管理局 Publication Cause Administration Bureau of the Council
國務院電子振興領導小組辦公室 Electronic Rejuvenation Leading Group Office of the State Council
國務院發展研究中心 The State Development Research Center
國務院法制辦Legal Affairs Office of the State Council
國務院法制局 Bureau of the Legislative Affairs under the State Council
國務院扶貧開發辦 Aid-the-Poor Development Office of the State Council
國務院港澳辦 Hong Kong and Macao Office of the State Council
國務院工資制度改革小組 Salary Reform Group of the State Council
國務院關稅稅則委員會 Customs tariff Commission of the State Council
國務院環境保護領導小組 Environment Protection Leading Group of the State Council
國務院機關事務管理局 Bureau of Institutional Affairs of the State Council
國務院計劃生育領導小組 Family Planning Leading Group of the State Council
國務院減輕企業負擔部際聯席會議 Lighten the Burden on the CHINESE COMMUNIST PARTY
國務院經法規研究中心 Research Centre for Economic Legislation Under the State Council
國務院經濟法規研究中心 Economic Law Research Center of the State Council
國務院經濟貿易辦公室 Economic and Trade Office of the State Council
國務院糾正行業不正之風辦公室 Correcting Industrial Illegitimate Practice Office of the State Council
國務院軍隊轉業干部安置工作小組 Demobilized Army Cadre Emplacement Leading Group of the State Council
國務院科技干部局 Science and Technology Cadre Bureau of the State Council
國務院科技教育領導小組辦公室 Science and Technology Education Leading Group Office of the State Council
國務院口岸領導小組 Port Leading Group of the State Council
國務院農村發展研究中心 Rural Development Research Center of the State Council
國務院貧困地區經濟開發領導小組 Impoverished Area Economic Development Leading Group of the State Council
國務院企業管理委員會 Enterprise Regulatory Commission of the State Council
國務院僑務辦公室 Oversea Chinese Affairs Office of the State Council
國務院清產核資領導小組 Liquidition and Assets Check Group of the State Council
國務院清產核資領導小組辦公室 Liquidation Assets Check Leading Group Office of the State Council
國務院清理三角債導小組 Clearing "Chain Debts" Leading Group of the State Council
國務院清理固定資產投資項目領導小組 Liquidition Fixed Asset Investment Projects Leading Group of the State Council
國務院三峽工程建設委員會 Three Gorges Project Construction Commission of the State Council
國務院三線建設調整改造規劃辦公室 San Xian Construction Adjustment Reorganization Planning Office of the State Council
國務院生產辦公室 Manufacture Office of the State Council
國務院水土保持委員會 Water Soil Conservation Commission of the State Council
國務院稅收財務物價大檢查辦公室) Taxation Accounting Commodity Price Examination Office of the State Council
國務院臺灣事務辦公室 Taiwan Affairs Office of the State Council
國務院特區辦公室 Special Zone Office of the State Council
國務院體制改革辦公室 System Reform Office of the State Council
國務院統一著裝管理委員會 Uniform Regulatory Commission of the State Council
國務院退伍軍人和軍隊離退休干部安置領導小組 Demobilized Soldier and Army Retired Cadre Emplacement Leading Group of the State Council
國務院外事辦 Foreign Affairs Bureau of the State Council
國務院稀土領導小組 Rare-Earth Leading Group of the State Council
國務院新聞辦公室 News Office of the State Council
國務院信息化工作領導小組 Information Work Leading Group of the State Council
國務院學位委員會 Academic Degree Commission of the State Council
國務院證券委員會 Securities Commission of the State Council
國務院知青辦 Intellectual Young People Office of the State Council
國務院知識產權辦公會議辦公室 Intellectual Property Working Meeting Office of the State Council
國務院住房制度改革領導小組 Housing System Reform Leading Group of the State Council
國有股 state-owned shares
國有股減持 reduce state's stake in listed companies
國債投資 treasury bond investment
國債專項資金 special fund for treasury bond
哈爾濱市 Harbin Municipality
海關法 customs law
海關稅 customs duties
海關總署 General Customs Administration
海軍司令部 Commander Department of the Navy
海事法院 admiralty court
海洋公約 the Hague Convention
含糊 ambiguity
邯鄲市 Handan Municipality
漢族 Han people
合并 merger
合法 lawful
合法的房屋所有權 legitimate land ownership right
合法繼承人 lawful successor
合法權益lawful benefit
合法權益 lawful right
合法收入 legitimate income
合法受讓人 lawful assignee
合法性 legality
合肥市 Hefei Municipality
合伙生意 partnership
合計懲處 aggregate punishment
合理的 reasonable
合理的考慮 reasonable contemplation
合理的預見 reasonable foresee ability
合理期限 reasonable time
合理時限 reasonable time
常用法律短句
1.Divine’s punishments, though slow, are always sure.
天網恢恢，疏而不漏。
2.An act is not a crime unless the law says it is one.
法無明文規定者不為罪。
3.This contract is made of one original and two duplicate originals, all of which are of the same effect.
本合同一式三份，具有同等效力。
4. The law does not concern itself about family trifles.
法律難斷家務事。
5.This document is legally binding.
該文件具有法律約束力。
6. This law is in abeyance.
此法暫緩執行。
7. This law has become a dead letter.
此法已成為一紙空文。
8. This law will go into effect on the day of its promulgation.
本法自公布之日起施行。
9 The court dismissed the action.
法院駁回訴訟。
10. The court ordered the case to be retried.
法院命令重審此案。.
11.Giving the killer what he deserves.
予殺人者以應得之罪。
12. Hate the sin but not the sinner.
可恨的是罪行而非罪人。
13.Everyone has the right to freedom of expression.
每個人都享有言論自由。
14. Everyone is equal before the law.
法律面前人人平等。
15. First in time, first in right.
先在權利優先。
16. No rights can rest on one person without a corresponding duty resting on some other person or persons.
沒有無義務的權利。
17. In most civil contexts it does not matter whether negligence is “gross” or “slight”.
在多數民事事項環境中，過失行為是否“嚴重”或“輕微”并不關緊要。
18. Traditionally, firm referred to a partnership, as opposed to a company.
按慣例，firm是指合伙企業，與公司相對。
19.A transaction between two parties ought not to operate to the disadvantage of a third.
合約不約束第三人。
20. An acceptance once given cannot be revoked unless the offeror consents.
除非要約人同意，承諾一經做出即不得撤回。
21. A contract may be modified if the parties reach a consensus through consultation.
當事人協商一致即可以變更合同。
22. Any amendments to this contract shall become effective only by a written agreement by Party A and Party B.
對本合同的任何修改，只有經甲、乙雙方簽署書面協議后方能生效。
23. Any annex is the integral part of this contract.
本合同一切附件均為本合同的有效組成部分。
24. Any departure from the terms and conditions of the contract must be advised in writing.
任何與合同條款相背離的地方，都應以書面形式通知。
25. Any failure by a party to carry out all or part of his obligations under the contract shall be considered as a substantial breach.
一方當事人不履行本合同的全部或任何部分義務均應被視為是根本違約。
26. Any party has no right to terminate this contract without another party’s agreement.
未經另一方當事人同意，任何當事人均無權終止本合同。
27.Examples of void contracts are those entered as a result of misrepresentation, duress or undue influence.
因欺詐、脅迫和乘人之危而簽訂的合同屬于可撤銷合同。
28. If any of the above-mentioned clauses is inconsistent with the following additional clauses, the latter to be taken as authentic.
以上任何條款如與下列附加條款相抵觸，以下列附加條款為準。
29. If there are provisions as otherwise stated in respect to contracts in other laws, such provisions shall be followed.
其他法律對合同另有規定的，應依照這些規定。
30.No consideration, no contract.
合同無對價不成立。
31. Other special terms will be listed bellows.
甲、乙雙方如有特殊約定將在下列另行約定。
32. Party A and B have reached an agreement through friendly consultation to conclude the following contract.
甲、乙雙方，經友好協商一致，訂立本合同。
33. Parties hereto may revise or supplement through negotiation matters not mentioned herein.
本合同如有未盡事宜，雙方可協商修訂或補充。
34. The parties may dissolve the contract upon consensus through consultation.
當事人協商一致，可以解除合同。
35. Counsel must not lead the witness.
律師不得誘導證人。
36. The jury returned a verdict of guilty, and the judge will pass sentence next week.
陪審團裁定有罪，法官將于下周判刑。
37. The jury was unable to reach a unanimous decision.
陪審團未能達成意見一致的裁決。
38.Judgment was entered for the plaintiff.
判決原告勝訴。
39. Now the court is in session.
現在開庭。
40. Order in the court.
法庭內保持肅靜。
非常實用的法律詞匯（中英對照）
w 債轉股 debt-to-equity swap
w 港元的聯系匯率制 the linkage system between the US dollar and the HK dollar
w 壞帳、呆帳、死帳 bad account/ dead account/ uncollectible account/bad debt/ bad loan
w 反傾銷措施 anti-dumping measures against...
w 通貨緊縮 deflation
w 通貨膨脹 inflation
w 非配額產品 quota-free products
w 非生產性投資 investment in non-productive projects
w 風險管理/評估 risk management/ assessment
w 風險基金 venture capital
w 風險準備金 loan loss provision/ provisions of risk
w 搞活國有大中型企業 revitalize large and medium-sized state owned enterprises
w 規模經濟 scale economy/ economies of scale
w 國合企業(即國有合作社) state-owned cooperatives
w 國際收支 balance of international payments/ balance of payment
w 國際收支不平衡 disequilibrium of balance of payment
w 國家補貼 public subsidies
w 國家現匯結存 state foreign exchange reserves
w 合理引導消費 guide rational consumption
w 季節性調價 seasonal price adjustments
w 既成事實 established/accomplished facts
w 技工貿結合的科技型企業 scientific and technological enterprises that integrate scientific and technological development with industrial and trade development
w 勞動密集性企業 labor-intensive enterprises
w 亂集資、亂攤派、亂收費 unwarranted pooling of funds, arbitrary requisition of donations and exaction of fees from enterprises/ unauthorized pooling of funds, compulsory donations and random levies on enterprises
w 千年問題、千年蟲 millennium bug
w 企業技術改造 technological updating of enterprises
w 企業虧損補貼 subsidies to cover enterprise losses
w 實行國民待遇 grant the national treatment to
w 平等互利、講求實效、形式多
樣、共同發展的方針
pursuing practical results, adopting various ways and seeking common development/ the principle of equality, mutual benefit, efficiency, diversity and mutual development
w 瓶頸制約 "bottleneck" restrictions
w 市場準人的行政管理措施 AAMA: Administrative Aspects of Market Access
w 亞太工商咨詢理事會 ABAC: APEC Business Advisory Council
w 亞太商業論壇 ABF: APEC Business Forum
w 亞太通訊與數據系統 ACDS: APEC Communications and Database System
w 亞太中小企業技術交流與培訓中心 ACTETSME: APEC Center for Technology Exchange and Training for Small and Medium Enterprises
w 亞洲開發銀行 ADB: Asian Development Bank
w 亞太經合組織經濟領導人會議 AELM: APEC Economic Leaders Meeting
w 東盟自由貿易區 AFTA: ASEAN Free Trade Area
w 亞太經合組織部長級會議 AMM: APEC MinisteriaI Meeting
w 澳新緊密經濟關系協定 ANZCERTA: Australia New Zealand Closer Economic Relations Trade Agreement
w 亞太商業網絡 APB-Net: Asia-Pacific Business Network
w 亞太經濟合作組織 APEC: Asia-Pacific Economic Cooperation
w 亞太能源研究中心 APERC: Asia Pacific Energy Research Center
w 亞太信息基礎設施 APII: Asia-Pacific Information Infrastructure
w 亞太實驗室認可合作 APLAC: Asia Pacific Laboratory Accreditation Cooperation
w 亞太法定計量論壇 APLMF: Asia Pacific Legal Metrology Forum
w 亞太計量程序 APMP: Asia Pacific Metrology Program
w 東南亞國家聯盟 ASEAN: Association of South-East Asian Nations
w 亞歐會議 ASEM: Asia-Europe Meeting
w 農業技術合作 ATC: Agricultural Technical Cooperation
w 民事 civil
w 民事 civil affairs;affairs relating to civil law
w 民事上的占有 civil possesion
w 民事上的沒收 civil forfeiture
w 民事上訴 civil appeal
w 民事主體 civil subject
w 民事法律關系 civil legal relationship
w 民事活動 activity relating to civil law
w 民事糾紛 civil dispute
w 民事客體 civil object
w 民事原告 civil plaintiff
w 民事被告 civil defendant
w 民事指控 civil charge
w 民事案件 civil case
w 民事過失 civil negligence
w 民事責任事故 accident involving civil liability
w 民事補償 civil remedy
w 民事訴訟 civil action
w 民事損害 civil injury
w 民事債務 civil debt
w 民事管轄 civil jurisdiction
w 民事制裁 civil sanction
w 民事審判 civil trial
w 民事調解 civil mediation
w 民事罰款 civil penalty
w 民事權利爭議 dispute concerning private rights
w 民事權利剝奪 deprived of private rights
w 民事權利請求 civil claim
w 民事權利變更 alternation of private right
w 民政 civil administraion
w 民事權利與責任 civil right and liability
w 民事權利 civil right
w 人身權利 jura personarum; rights of the person
w 人格權 right of personality
w 上訴權 right of appeal
w 不受時效限制權 imprescriptible right
w 立遺囑權 right to make a will
w 合法權利 legal right
w 共有權 communal tenure
w 求償權 recoupment; recourse
w 居住權 right of habitation
w 使用權 right of use
w 委任權 power of pocuration
w 財產權 proprietatis; property right
w 財產讓與權 benefit of cession
w 起訴權 right of action
w 采光權 right of ancient lights
w 專用權 sole right of use
w 專有權 exclusive power
w 專利申請權 clailm of patent application
w 控告權 right of complaint
w 答辯權 right of reply
w 解釋權 right to interpret
w 經濟權利 economic right
w 債的請求權 debt claim
w 監護權 guardianship
w 選擇權 right of choice
w 轉賣權 right of resale
w （當事方為進行仲裁或接受國際法院的管轄權而簽訂的）協定 compromis: a special agreement between States to submit a particular issue either to an arbitral tribunal or to the International Court of Justice
w 事實上 de facto: existing as a matter of fact rather than of right
w 法律上 de jure: as a matter of legal right
w 根據公允及善意的原則 ex aeque et bono: as a result of fair dealing and good conscience
w 出于善意的 ex gratia: done as a matter of favour (An ex gratia payment is one not required to be made by a legal duty.)
w 依職權而自然獲得 ex officio: by virtue of holding an office
w 事后的；溯及既往的 ex post facto: by a subsequent act (describing any legal act, such as a statute, which has retrospective effect)
w 主動的，自愿的 ex proprio motu(ex mero motu): of his own motion
w 不可抗力 force majueure(法語): irresistible compulsion or coercion
w 強制法 jus cogens(ius congens): coercive law; a rule or principle in international law that is so fundamental that it bins all states and does not allow any exceptions
w 萬民法，萬國法，國際法 jus gentium: the law of people; international law
w 法無明文不處罰 nulla poena sine lege: no penalty(punishment) without a law
w 法無明文不為罪 nullum crimen sine lege: no crime without a law
w 條約必須遵守原則 pact sunt servand: a pact is not to be surrendered (agreements are to be kept)
w 自身，本身；本質上 per se
w 不受歡迎的人（personna grata 受歡迎的人） personna non-grata
w 初步的，表面上的 prima facie: at first appearance; on the face of things
w 情勢變遷原則 rebus sic standibus: change of circumstances
w 無主物 res nullius: an asset susceptible of acquisition but presently under the ownership or sovereignty of no legal person
w 未確定時日的 sine die: without a date
w 越權行為（與intra vires相對） ultra vires(act)
w 占領地保有原則 uti possidetis
v Lesson Six
w 民事責任 civil liability
w 不履行法律責任 omission
w 共同連帶責任 joint and separate responsibility
w 完全責任 full liability
w 侵權責任 liability for tort
w 連帶責任 joint liability
w 財產責任 property liability
w 過失責任 fault liability
w 替代責任 vicarious liability
w 無限責任 unlimited liability
w 單獨責任 solitary liability
w 道德責任 moral obligation
w 監護責任 liability of guardian
w 嚴格責任賠償 strict liability
漢英對照民事判決書常用詞匯
（1） 管轄:jurisdiction
（2） 回避:withdrawal
（3） 當事人:parties
（4） 訴訟代理人:agents ad litem
（5） 證據:evidence
（6） 書證、物證:documentary evidence, material evidence
（7） 視聽資料:audio-visual material
（8） 證人證言:testimony of witnesses
（9） 當事人陳述:statements of the parties
（10） 鑒定結論:expert conclusions
（11） 勘驗筆錄:records of inpsection
（12） 期間:time periods
（13） 送達:service
（14） 調解:conciliation
（15） 財產保全；property preservation
（16） 先予執行:advance execution
（17） 強制措施:compulsory measures
（18） 訴訟費用:litigation costs
（19） 執行措施:execution measures
（20） 執行中止和終結:suspension and termination of execution
（21） 案由:cause of action
（22） 訴訟請求:the claims
（23） 爭議的事實和理由:cause or causes of the dispute
（24） 審判人員:judicial officers
（25） 書記員:court clerk
（26） 立案:docket a case
（27） 組成合議庭開庭審理:form a collegial panel to conduct the trial
（28） 上訴期間:the time limit for filing an appeal
（29） 上訴的法院:the appellate court
（30） 判決、裁定:judgments and written orders
（31） 不服一審判決:refuse to accept the first-instance judgment
（32） 發生法律效力的:legally effective
（33） 起訴狀:a statement of complaint
（34） 上訴狀:the appeal petition
（35） 答辯狀:the defence
（36） 裁定撤銷原判決:make a written order to set aside the judgment
（37） 發回原審人民法院重審；remand the case t the original people’s court for retrial
法院實用英語詞匯
如果不小心接到罰單必須去法院的話, 以下的這些單字詞組也許對你會蠻有用的喔!
adjourn:延期再審
alibi:不在現場證明
appeal:上訴
appear (in court):出庭
bailiff:庭丁，(法庭)警衛
by-law:條例，細則
clause:法律條款
defendant:被告
dismerit(traffic offense point):（交通違規記）缺點
driving under influence:嗑藥后駕駛
driving while intoxicated (DWI):酒醉后駕駛
evidence:證據
fine:罰鍰
first offense:初犯
hear 法官)審理
hit and run:肇事后逃離現場
illegal parking:違規停車
indict:起訴
jaywalking:違規穿越馬路
judge:法官
negligent driving:不小心駕駛
parallel parking:平行停車
perjury:偽證
plead guilty [not guilty]:認罪 [不認罪]
preside法官)列席
recess:休庭
reckless driving:魯莽駕駛
ruling:裁決
run the red light:闖紅燈
speeding:駕車超速
take an oath:宣誓
testify:做證
traffic court:交通法庭
traffic regulations:交通規則
traffic violation:交通違規
※ 來源：考研論壇 bbs.kaoyan.com
財會名詞漢英對照表
〓若干財會金融名詞漢英對照表〓
（1）會計與會計理論
會計 accounting
決策人 Decision Maker
投資人 Investor
股東 Shareholder
債權人 Creditor
財務會計 Financial Accounting
管理會計 Management Accounting
成本會計 Cost Accounting
私業會計 Private Accounting
公眾會計 Public Accounting
注冊會計師 CPA Certified Public Accountant
國際會計準則委員會 IASC
美國注冊會計師協會 AICPA
財務會計準則委員會 FASB
管理會計協會 IMA
美國會計學會 AAA
稅務稽核署 IRS
獨資企業 Proprietorship
合伙人企業 Partnership
公司 Corporation
會計目標 Accounting Objectives
會計假設 Accounting Assumptions
會計要素 Accounting Elements
會計原則 Accounting Principles
會計實務過程 Accounting Procedures
財務報表 Financial Statements
財務分析Financial Analysis
會計主體假設 Separate-entity Assumption
貨幣計量假設 Unit-of-measure Assumption
持續經營假設 Continuity(Going-concern) Assumption
會計分期假設 Time-period Assumption
資產 Asset
負債 Liability
業主權益 Owner's Equity
收入 Revenue
費用 Expense
收益 Income
虧損 Loss
歷史成本原則 Cost Principle
收入實現原則 Revenue Principle
配比原則 Matching Principle
全面披露原則 Full-disclosure (Reporting) Principle
客觀性原則 Objective Principle
一致性原則 Consistent Principle
可比性原則 Comparability Principle
重大性原則 Materiality Principle
穩健性原則 Conservatism Principle
權責發生制 Accrual Basis
現金收付制 Cash Basis
財務報告 Financial Report
流動資產 Current assets
流動負債 Current Liabilities
長期負債 Long-term Liabilities
投入資本 Contributed Capital
留存收益 Retained Earning
------------------------------------------------------------
（2）會計循環
會計循環 Accounting Procedure/Cycle
會計信息系統 Accounting information System
帳戶 Ledger
會計科目 Account
會計分錄 Journal entry
原始憑證 Source Document
日記帳 Journal
總分類帳 General Ledger
明細分類帳 Subsidiary Ledger
試算平衡 Trial Balance
現金收款日記帳 Cash receipt journal
現金付款日記帳 Cash disbursements journal
銷售日記帳 Sales Journal
購貨日記帳 Purchase Journal
普通日記帳 General Journal
工作底稿 Worksheet
調整分錄 Adjusting entries
結帳 Closing entries
----------------------------------------------------------
（3）現金與應收帳款
現金 Cash
銀行存款 Cash in bank
庫存現金 Cash in hand
流動資產 Current assets
償債基金 Sinking fund
定額備用金 Imprest petty cash
支票 Check(cheque)
銀行對帳單 Bank statement
銀行存款調節表 Bank reconciliation statement
在途存款 Outstanding deposit
在途支票 Outstanding check
應付憑單 Vouchers payable
應收帳款 Account receivable
應收票據 Note receivable
起運點交貨價 F.O.B shipping point
目的地交貨價 F.O.B destination point
商業折扣 Trade discount
現金折扣 Cash discount
銷售退回及折讓 Sales return and allowance
壞帳費用 Bad debt expense
備抵法 Allowance method
備抵壞帳 Bad debt allowance
損益表法 Income statement approach
資產負債表法 Balance sheet approach
帳齡分析法 Aging analysis method
直接沖銷法 Direct write-off method
帶息票據 Interest bearing note
不帶息票據 Non-interest bearing note
出票人 Maker
受款人 Payee
本金 Principal
利息率 Interest rate
到期日 Maturity date
本票 Promissory note
貼現 Discount
背書 Endorse
拒付費 Protest fee
------------------------------------------------------------
（4）存貨
存貨 Inventory
商品存貨 Merchandise inventory
產成品存貨 Finished goods inventory
在產品存貨 Work in process inventory
原材料存貨 Raw materials inventory
起運地離岸價格 F.O.B shipping point
目的地抵岸價格 F.O.B destination
寄銷 Consignment
寄銷人 Consignor
承銷人 Consignee
定期盤存 Periodic inventory
永續盤存 Perpetual inventory
購貨 Purchase
購貨折讓和折扣 Purchase allowance and discounts
存貨盈余或短缺 Inventory overages and shortages
分批認定法 Specific identification
加權平均法 Weighted average
先進先出法 First-in, first-out or FIFO
后進先出法 Lost-in, first-out or LIFO
移動平均法 Moving average
成本或市價孰低法 Lower of cost or market or LCM
市價 Market value
重置成本 Replacement cost
可變現凈值 Net realizable value
上限 Upper limit
下限 Lower limit
毛利法 Gross margin method
零售價格法 Retail method
成本率 Cost ratio
------------------------------------------------------------
（5）長期投資
長期投資 Long-term investment
長期股票投資 Investment on stocks
長期債券投資 Investment on bonds
成本法 Cost method
權益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
股權登記日 Date of record
除息日 Ex-dividend date
付息日 Payment date
債券面值 Face value, Par value
債券折價 Discount on bonds
債券溢價 Premium on bonds
票面利率 Contract interest rate, stated rate
市場利率 Market interest ratio, Effective rate
普通股 Common Stock
優先股 Preferred Stock
現金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直線攤銷法 Straight-Line method of amortization
實際利息攤銷法 Effective-interest method of amortization
---------------------------------------------------------
（6）固定資產
固定資產 Plant assets or Fixed assets
原值 Original value
預計使用年限 Expected useful life
預計殘值 Estimated residual value
折舊費用 Depreciation expense
累計折舊 Accumulated depreciation
帳面價值 Carrying value
應提折舊成本 Depreciation cost
凈值 Net value
在建工程 Construction-in-process
磨損 Wear and tear
過時 Obsolescence
直線法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
加速折舊法 Accelerated depreciation method
雙倍余額遞減法 Double-declining balance method (DDB)
年數總和法 Sum-of-the-years-digits method (SYD)
以舊換新 Trade in
經營租賃 Operating lease
融資租賃 Capital lease
廉價購買權 Bargain purchase option (BPO)
資產負債表外籌資 Off-balance-sheet financing
最低租賃付款額 Minimum lease payments
--------------------------------------------------------
（7）無形資產
無形資產 Intangible assets
專利權 Patents
商標權 Trademarks, Trade names
著作權 Copyrights
特許權或專營權 Franchises
商譽 Goodwill
開辦費 Organization cost
租賃權 Leasehold
攤銷 Amortization
--------------------------------------------------------
（8）流動負債
負債 Liability
流動負債 Current liability
應付帳款 Account payable
應付票據 Notes payable
貼現票據 Discount notes
長期負債一年內到期部分 Current maturities of long-term liabilities
應付股利 Dividends payable
預收收益 Prepayments by customers
存入保證金 Refundable deposits
應付費用 Accrual expense
增值稅 value added tax
營業稅 Business tax
應付所得稅 Income tax payable
應付獎金 Bonuses payable
產品質量擔保負債 Estimated liabilities under product warranties
贈品和兌換券 Premiums, coupons and trading stamps
或有事項 Contingency
或有負債 Contingent
或有損失 Loss contingencies
或有利得 Gain contingencies
永久性差異 Permanent difference
時間性差異 Timing difference
應付稅款法 Taxes payable method
納稅影響會計法 Tax effect accounting method
遞延所得稅負債法 Deferred income tax liability method
------------------------------------------------------------
（9）長期負債
長期負債 Long-term Liabilities
應付公司債券 Bonds payable
有擔保品的公司債券 Secured Bonds
抵押公司債券 Mortgage Bonds
保證公司債券 Guaranteed Bonds
信用公司債券 Debenture Bonds
一次還本公司債券 Term Bonds
分期還本公司債券 Serial Bonds
可轉換公司債券 Convertible Bonds
可贖回公司債券 Callable Bonds
可要求公司債券 Redeemable Bonds
記名公司債券 Registered Bonds
無記名公司債券 Coupon Bonds
普通公司債券 Ordinary Bonds
收益公司債券 Income Bonds
名義利率，票面利率 Nominal rate
實際利率 Actual rate
有效利率 Effective rate
溢價 Premium
折價 Discount
面值 Par value
直線法 Straight-line method
實際利率法 Effective interest method
到期直接償付 Repayment at maturity
提前償付 Repayment at advance
償債基金 Sinking fund
長期應付票據 Long-term notes payable
抵押借款 Mortgage loan
--------------------------------------------------
（10）業主權益
權益 Equity
業主權益 Owner's equity
股東權益 Stockholder's equity
投入資本 Contributed capital
繳入資本 Paid-in capital
股本 Capital stock
資本公積 Capital surplus
留存收益 Retained earnings
核定股本 Authorized capital stock
實收資本 Issued capital stock
發行在外股本 Outstanding capital stock
庫藏股 Treasury stock
普通股 Common stock
優先股 Preferred stock
累積優先股 Cumulative preferred stock
非累積優先股 Noncumulative preferred stock
完全參加優先股 Fully participating preferred stock
部分參加優先股 Partially participating preferred stock
非部分參加優先股 Nonpartially participating preferred stock
現金發行 Issuance for cash
非現金發行 Issuance for noncash consideration
股票的合并發行 Lump-sum sales ,of stock
發行成本 Issuance cost
成本法 Cost method
面值法 Par value method
捐贈資本 Donated capital
盈余分配 Distribution of earnings
股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
股權登記日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment
現金股利 Cash dividend
股票股利 Stock dividend
撥款 appropriation
------------------------------------------------------------
（11）財務報表
財務報表 Financial Statement
資產負債表 Balance Sheet
收益表 Income Statement
帳戶式 Account Form
報告式 Report Form
編制（報表） Prepare
工作底稿 Worksheet
多步式 Multi-step
單步式 Single-step
-----------------------------------------------------------
（12）財務狀況變動表
財務狀況變動表中的現金基礎 SCFP.Cash Basis
（現金流量表）
財務狀況變動表中的營運資金基礎 SCFP.Working Capital Basis
（資金來源與運用表）
營運資金 Working Capital
全部資源概念 All-resources concept
直接交換業務 Direct exchanges
正常營業活動 Normal operating activities
財務活動 Financing activities
投資活動 Investing activities
-----------------------------------------------------------
（13）財務報表分析
財務報表分析 Analysis of financial statements
比較財務報表 Comparative financial statements
趨勢百分比 Trend percentage
比率 Ratios
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio
價益比 Price-earnings ratio
普通股每股帳面價值 Book value per share of common stock
資本報酬率 Return on investment
總資產報酬率 Return on total asset
債券收益率 Yield rate on bonds
已獲利息倍數 Number of times interest earned
債券比率 Debt ratio
優先股收益率 Yield rate on preferred stock
營運資本 Working Capital
周轉 Turnover
存貨周轉率 Inventory turnover
應收帳款周轉率 Accounts receivable turnover
流動比率 Current ratio
速動比率 Quick ratio
酸性試驗比率 Acid test ratio
------------------------------------------------------------
（14）合并財務報表
合并財務報表 Consolidated financial statements
吸收合并 Merger
創立合并 Consolidation
控股公司 Parent company
附屬公司 Subsidiary company
少數股權 Minority interest
權益聯營合并 Pooling of interest
購買合并 Combination by purchase
權益法 Equity method
成本法 Cost method
------------------------------------------------------------
（15）物價變動中的會計計量
物價變動之會計 Price-level changes accounting
一般物價水平會計 General price-level accounting
貨幣購買力會計 Purchasing-power accounting
統一幣值會計 Constant dollar accounting
歷史成本 Historical cost
現行價值會計 Current value accounting
現行成本 Current cost
重置成本 Replacement cost
物價指數 Price-level index
國民生產總值物價指數 Gross national product implicit price deflator (or GNP deflator)
消費物價指數 Consumer price index (or CPI)
批發物價指數 Wholesale price index
貨幣性資產 Monetary assets
貨幣性負債 Monetary liabilities
貨幣購買力損益 Purchasing-power gains or losses
資產持有損益 Holding gains or losses
未實現的資產持有損益 Unrealized holding gains or losses
現行價值與統一幣值會計 Constant dollar and current cost accounting
--------------------------------------------------------------------------------
-- 作者: 綠箭狗
-- 發布時間: 2005/01/10 04:33pm
國際會計術語英漢對照
〓若干財會金融名詞漢英對照表〓
Account 帳戶
Accounting system 會計系統
American Accounting Association 美國會計協會
American Institute of CPAs 美國注冊會計師協會
Audit 審計
Balance sheet 資產負債表
Bookkeepking 簿記
Cash flow prospects 現金流量預測
Certificate in Internal Auditing 內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant注冊會計師
Cost accounting 成本會計
External users 外部使用者
Financial accounting 財務會計
Financial Accounting Standards Board 財務會計準則委員會
Financial forecast 財務預測
Generally accepted accounting principles 公認會計原則
General-purpose information 通用目的信息
Government Accounting Office 政府會計辦公室
Income statement 損益表
Institute of Internal Auditors 內部審計師協會
Institute of Management Accountants 管理會計師協會
Integrity 整合性
Internal auditing 內部審計
Internal control structure 內部控制結構
Internal Revenue Service 國內收入署
Internal users 內部使用者
Management accounting 管理會計
Return of investment 投資回報
Return on investment 投資報酬
Securities and Exchange Commission 證券交易委員會
Statement of cash flow 現金流量表
Statement of financial position 財務狀況表
Tax accounting 稅務會計
Accounting equation 會計等式
Articulation 勾稽關系
Assets 資產
Business entity 企業個體
Capital stock 股本
Corporation 公司
Cost principle 成本原則
Creditor 債權人
Deflation 通貨緊縮
Disclosure 批露
Expenses 費用
Financial statement 財務報表
Financial activities 籌資活動
Going-concern assumption 持續經營假設
Inflation 通貨膨漲
Investing activities 投資活動
Liabilities 負債
Negative cash flow 負現金流量
Operating activities 經營活動
Owner's equity 所有者權益
Partnership 合伙企業
Positive cash flow 正現金流量
Retained earning 留存利潤
Revenue 收入
Sole proprietorship 獨資企業
Solvency 清償能力
Stable-dollar assumption 穩定貨幣假設
Stockholders 股東
Stockholders' equity 股東權益
Window dressing 門面粉飾
--------------------------------------------------------------------------------
-- 作者: 綠箭狗
-- 發布時間: 2005/01/10 04:34pm
外匯術語英漢對照表速查
〓若干財會金融名詞漢英對照表〓
技術術語 英漢對照
be biased bearishly 偏向熊市
break 突破
buy a dip 下跌時買入/逢低買入
buying 買盤
cap （趨勢）受阻
consolidation 盤整
contain 限制
cover 平倉
daily chart 日圖（依次類推）
fresh option plays 新的期權買家
GMT 格林威治時間
high 高點
hourly range 小時區間
initial support 初始支撐位
intraday 日內的
intact 有效
Japanese accounts 日本帳戶
keep（stop） 設置（止損位）
large stops 巨大的止損盤
Ldn 倫敦
long 多頭
low 低點
minor probe 輕微（突破于等）
o/n overnight
overbuy 超買
oversell 超賣
paring 貨幣對/匯率/匯價
position 頭寸
rally 反彈，回升
resistance 阻力位
retracement 回撤
rising lows 低點上升
round from oversold territory 離開超賣區域
sell into strength strategy 逢高賣出
short 空頭
shorts are in play from overnight 空頭自昨夜一直留在場內
square 回補
stall 盤整
stochastic 隨機指標
stop 止損位
stop out 止損離場
strike 突破
support 支撐位
target 目標位
test 測試
test lower 測試更低價位
央行及貨幣名稱 英漢對照
USD 美元
GBP/Cable 英鎊
YEN/JPY 日元
EUR 歐元
CHF 瑞郎
AUD 澳元
CAD 加元
SEK 瑞典克郎
NOK 挪威克郎
NZD 新元
ECB 歐洲央行
BOE 英格蘭銀行
BOJ 日本銀行
指數
INIW 美元指數
NQCI 納指
NDIW 道指
DAX 德國DAX指數
CAC 巴黎一指數
SKIW 恒生
ICIW 日經
公司及機構
ING Securities 霸菱
Merrill Lynch 美林公司
UKX 金融時報
ETF 上市交易基金
REIT 房地產投資基金
KYODO NEWS 共同社(日本)
EP(European Parliament) 歐洲議會
EC(European Commission) 歐盟委員會
Istate 意大利統計局
Insee 法國經濟統計局
Credit Suisse First Boston Securities 瑞士信貸第一波士頓
ISM 供應管理學會
NYMEX 紐約商業期貨交易所
FOMC(Federal Open Market Committee) 美國聯邦公開市場委員會
--------------------------------------------------------------------------------
-- 作者: 綠箭狗
-- 發布時間: 2005/01/10 04:37pm
進出口貨運保險常見鑒定用詞英漢對照資料[一]
〓若干財會金融名詞漢英對照表〓
上述的 Above-Mentioned
一級水手Able-bodied-A.B.
按照,依據According to
吸收Absorb
海事報告,事故報告Accident Report
接受Accept
接受訂單Accept an Order
符合要求的,可接受的Acceptable
認可,合格,承兌Acceptance
得到…承認Find Acceptance with
交單承兌documents against Acceptance
準用的,認可的Accepted
事故Accident
港口結構Accommodation
旅客甲板Accommodation Deck 舷梯Accommodation Ladder
起居倉室Accommodation Space 連同,隨附Accompanied by
符合Accord with 因此,按要求Accordingly
帳,帳目,帳戶Account 帳號Account No
會計師Accountant 應付款Account Payable
應收款Account Receivable 記到…帳上On One’s Account
是…的原因,占Account for 繳款單位,以…為付款人For Account of
因為On Account of 帳,開戶Open Account
記帳單位Unit of Account 計算Accounting
告知(收到),承認Acknowledged 擔任Act as
代理Act for 人力不可抗拒Act for God
實際皮重Actual Tare 實際全損Actual Total Loss
更多的,附加費Additional 附請Additional Note
膠帶Adhesive Tape 調整,評定賠償要求Adjustment
漂泊Adrift 摻雜,摻假Adulteration
提前Advance 事先In Advance
在…前,提前,勝過In Advance of 預付保費Advance Call
預付運費Advanced Freight 價格Advancing
優點Advantage 通知Advice
匯票通知書Advice of Drawing 裝運通知 Advice of Shipment
通知銀行Advising Bank 電告 Cable Advice
接到...的通知 Get Advice from 待...通知 To Be Advised by
租船契約 Affreightment 業經裝運(在途)路貨 Afloat(In Transit)
上述的 Aforesaid 船尾 Aft
發票后 出票后 After Date 后艙 After Bold
后部 After Part 船尾尖艙 After Peak
船尾垂線 After Perpendicular 見票后 After Sight
船齡Age of Vessel 代理處 Agency
代理人 Agent 同意 Agree
雙方商定的 Agreed 約定的，公認的 Agreed？on
契約、議定書 Agreement 與...一致 In Agreement with
向前 Ahead 提前Ahead of
繼續Go Ahead with 擱淺Aground
空運貨物 Air-borne Goods 空運集裝箱 Air Container
氣墊船 Air-cushion Vehicle？ACV 航空信 Air Mail(Post)
空氣管 Air Pipe 警報器 Alarm
通路 Alley Way 允許 Allow
全天候All Weather 不準 Not Allowed
允許公差 Allowable Tolerance 折扣、補貼Allowance
一切險 All Risks(Insurance) 碼頭工人Alongshoreman
變更卸港Alteration of Destination 可供選擇，替換Atternative
合別、聯合Amalgamation 補充 Amend
修改書、修改Amendment 友好地 Amicably
船中 Amidship 總金額 Amount
總計,共達 Amounting to 合計金額Amount in Total
錨 Anchor 錨地 Anchorage
錨鏈 Anchor Cable 起錨機 Anchor Windlass
風速計 Anemometer 橫傾角 Angle of Heel
縱傾角 Angle of Trim 年度檢驗 Annual Survey
異常的 Anovmatlous 防撞雷達 Anticollision Radar
倒簽提單 Anti-da 防腐劑,消毒劑 Antiseptic
決不 Anything but,Never 只能是 Cannot Be Anything but
相距 Apart 道歉 Apologize
外觀上 In Appearance 外觀完好的 Apparently Sound
引起…的興趣 Appeal 外現Appearance
申請人 Applicant 檢驗申請(單) Application for Inspection
指定代理人 Appointed Agent 審評 Appraisal
感激 Appreciate 實習駕駛員 Apprentice 0ffice
仲裁 Arbitration 阿基米德原理 Archimedes’s Law
拖欠 (In)Arrears 船中剖面面積Area of Midship Section
水線面積 Area of Water Plan 浸水面積 Area of Wetted Surface
布置圖 Arrangement Plan 抵港通知 Arrival Notice？A.N.
運輸線 Artery 商品,項目、貨號 Article
按照樣品 As Per Sample 到岸上 Ashore
附加費 Associate Charge 倒車 Astern
橫過船體 Athwartship 原子動力船 Atom Powered Ship
汽車集裝箱Auto Container 任意，隨便At Random
即期 At Sight 即期...天 At...Day Sight
附表 Attached List 注意，經辦人 Attention
拍賣Auction 稽核，查帳 Audit
查帳員 Auditor 權威的法定文本Authentic Legal Text
權威鑒定人 Authentic Surveyor 有效，付款Available
討款金額Available Amount 到處有售Available Everywhere
可來函索取Available on Request(Application) 情況不明 Information Not Available
目前未有的 Be Currently Not Available 可向...購買 Available from
僅在...有效（付款）Available on 僅憑...有效(付款)Aavailable against
對...有效（付款） Available to 航空 Aviation
在...憑...有效（付款）Available with...by... 平均兇濤氣候 Average Rough Weather
平均皮重 Average Tare 按平均 On an Average
請回答 Awaiting Your Reply 笨重貨 Awkward Cargo
呆帳 Bad Debt 袋裝 Bagged
行李房 Baggage Room 壓載 Ballast
壓載水倉 Ballast Tank 壓載水 Ballast Water
國際收支 Balance of (International) Payments 貿易差額Balance of Trade
包裝貨物Bale Cargo 包裝嘜頭Bale Mark
包號Bale No 破產 Bankruptcy
以物易物，易貨貿易 Barter(Trade) 裸裝 Bare in Loose
方形驅船 Barge 颶風計 Barocyclonometer
氣壓計Barometer 基線 Base Line
憑樣檢驗 Based on Sample 不予采用的理由Basis for Rejecting
板材 Board 債券 Bond
寬度 Breadth 支承、注明Bear
持票人 Bearer 記住 Bear in Mind
橫梁 Beam 梁肘 Beam Bracket
皮帶、輸送機 Belt Conveyor 污水溝 Bilge
船邊蓋板Bilge Board 船邊龍骨 Bi1ge Keel
船邊內龍骨Bilge Keelson 船邊水管 Bilge Pipe
船邊吸管 Bilge Suction 污水Bilge Water
污水井 Bilge Well 方形系數 Block Coefficient
艇甲板 Boat Deck 水手長 Boatswain(Bos\'n)
有...跡象 Bear Evidence of 事先 Beforehand
利益Behalf 代表，以…名義In Behalf of
代表For and on behalf of 在下面，以下 Below
受益人，收款人 Beneficiary 泊位 Berth
停泊在… Berthed at... 最好的，優質的Best
就（盡）...的所知 To the Best one\'s Knowledge 托收匯票‘Bill for Collection
檢驗費帳單 Bill of Insp Fees 提單Bill of Lading(B/L)
提單條款B/L Clause 成組(整票)裝載 Block Stowage
對雙方具有約束力 Binding upon Both 空白背書 Blank Endorsement
(董)理事會 Board of Directors 常務會 Board of Managing Directors
登輪 Attending on Board 已裝船提單 On Board B/L(Shipping B/L)
在船上 When on Board 手感硬 Boardy Feeling
甲板部倉庫,水手長倉庫Boatswain Store 橫剖型線圖 Body Plan
鍋爐 Boiler 鍋爐房Boiler Room
備用鍋爐水倉 Boiler water Tank 邦津曲線圖 Bonjean\'s Curve Plan
吊桿 Boon 善意的 Bona Fide
債券，公債Bond 紅利，獎金 Bonus
由...運載的 Borne 由...負擔 Be Borne by
瓶裝的 Bottled 最低限度 Bottom Line
船底 Bottom 船底外板 Bottom Plate
分艙壁 Boundary Bulkhead 船首 Bow
主錨 Bower Anchor 箱形梁 Box Beam
肘，托架 船寬 Breadth
寬深比Breadth Depth Ratio 極端寬度Breadth Extreme
最大寬度Breadth Maximum 模寬Breadth Molded
船樓甲板Break Deck 碎浪Breaker
駕駛臺，船橋 Bridge 船橋甲板Bridge Deck
銅Brass 來談談實質性問題Get Down to Brass Tacks
簡況報告Brief Status Report 簡略地Briefly
鹽水管Brine Pipe 殘破（損）Broken&Torn(Damaged)
虧倉Broken Space 預算Budget
大塊，大批Bulk 散裝In Bulk
散裝貨，統裝，大宗貨Bulk Cargo 散裝貨集裝箱，大包裝，大容器Bulk Container
散貨船Bulk Freighter 散糧 Bulk Grain
艙壁 Bulkhead 燃料 燃料倉Bunker
燃煤 Bunker Coal 燃油 Bunker Oil
浮力 Buoyancy 浮筒 Buoy
業務 Business 開發部 Business Exploitation Dept.
商號名稱 Business Name 業務性質Business Nature
業務部接費Business Overhead 業務范圍Business Scope
商業信用情況 Business Standing 電報 Cable
請電告 Kindly Cable Us 房艙，臥室 Cable
錨鏈、電纜Cable 練習生 Cadet
帆布風筒 Canvas Ventilator 要求 Call for
取消刪去 Cancel 桅帽Cap(Mast)
容量圖Capacity Plan 船長Captain
船長橋樓 Captain’s Bridge 船長室 Captain’s Cabin
資本 Capital 注意標記 Care Mark
護貨板 Cargo Batten Cargo Boom
吊貨滑車Cargo Block 載貨甲板 Cargo Deck
貨倉 Cargo Hold 吊貨鉤 Cargo Hook
裝貨燈 Cargo Lamp 裝貨燈 Cargo Light
定期貨艙 Cargo Liner 吊貨網 Cargo Net
貨油 Cargo Oil 貨油泵Cargo Oil Pump
載貨圖Cargo Plan 吊貨索 Cargo Sling
貨位 Cargo Space 積載系統 Cargo Storage Factor
貨物查詢單 Cargo Tracer 起貨絞車 Cargo Winch
木匠 Carpenter 承運人 Carrier
海難casualty 承受 Carry
運輸業者，工具Carrier 裝運技術條件Carrying Technical Requirement
適宜裝載 Fit for Carrying 搬運費 Cartage
穿堂，穿廊Casing Side 隨便，非正式Casual
付現價格 Cash Price 先付貨款Cash With Order
天橋(輪上) Cat Walk 目錄 Catalog,Catalogue
分類 Category 待定 To be Categorized
限匯、匯率上限 Ceiling Price 艙底板 Ceiling
浮心Center of Buoyancy 漂心Center of Floatation
重心 Center of Gravity 浸心 Center of Immersion
壓力中心 Center of Pressure 干舷證書Certificate of Free Board
滿載水線證書 Certificate of Loadline 證書 Certificate
產地證 Certificate of Origin 品質證 Certificate of Quality
數量/重量證 Certificate of Quantity/Weight
簽(出、發)證機關(當局)Certifying(Issuing)Authority
鏈 Chain 錨鏈房 Chain Locker
室 Chamber 海圖 Chart
海圖室 Chart Room 輪機長 Chief Engineer
大副 Chief Mate 大副Chief Officer
大管事 Chief Steward 商會 Chamber of Commerce
費用 Charge 包租(船、飛機等)，租船 Charter
租船合約Charter-party？C/P 支票 Check, Cheque
不記名支票Cheque to Bearer 記名支票 Cheque to Order
檢驗點 Check Points 鑒重 Check Weighing
審核人 Checked BY 抽查 Randomly Checking
藥害 Chemical Injury 主任化驗師 Chief Chemist
主任鑒定人 Chief Curveyor 理貨組長 Chief Tallyman
貿促會 China Council for Promotion of International Trade
中外合資經營Chinese-foreign Joint Ventures 冷藏室 Chilling Chamber
精選品Choice 次等鐵板 Second Choice Iron Sheet
引文(證、用) Citation 通函，傳單 Circular
索賠，索償 Claim 向...索賠 A Claim with...
楔耳 Cleat 傾斜儀 Clinometers
閉甲板型 Close Shetter Deck 向...提出索款 Claim Against...for
提出索賠 Lodge a Claim for... 愿意理賠Honour Your Claim
索賠付款 Claim Payment 索賠期Claim Period
說明，澄清Clarity 向…查明Be Clarified with…
碰撞，碰損Clash 泥土Clay
無夾雜泥沙 Free From Clay&Sand 純凈的Clean
光票Clean Bill 清潔提單Clean B/L
清潔的Clear 清晰透明Clear&Transparent
明文，用一般文字In Clear 結關Clearance
票據交換Clearing 票據交換所Clearing House
筆誤Clerical Mistakes 客戶Client
接受訂單Close an Order 圍板Coaming
海岸Coast 信號旗Code Flag
代號Code No 密碼，電碼Code
系數Coefficient 膨脹系數Coefficient of Expansion
隔弄柜Cofferdam 冷藏Cold Storage
防撞艙壁Collision Bulkhead 附屬擔保品Collateral Security
托收，代收Collection 客貨船Combination Vessel
正在（開始）流行Come into Vogue Worldwide 遠銷Command a Ready Market in
評論Commend 受用戶好評Highly Commended by Customers
注釋，注解Comment 商業，商務Commerce
商業發票Commercial Invoice 商業匯票Commercial Draft
傭金Commission 回傭Return Commission
商品Commodity 公司Company
會同In Company with 企業標準Company Standard
艙位Compartment 羅盤Compass
補償貿易Compensation Trade 主管當局（機關）Competent Authority
完滿的，完成的Complete 一套完整的A Complete Range of
成套Complete Set 折衷方法Compromise
強制性要求Compulsory Feature 約（推）皮重Computed Tare
關注Concern 敬啟者To Whom It May Concern
成交Conclusion of Business 具體說明Stage Concretely
同意Concurrence 條款，條件Conditions
證實，確認Confirm 接受訂單Confirm an Order
不需確認No Confirmation Will Follow 遵守，符合Conform(to)
與…（相符）In Conformity with(to) 貨物符合合同Comformity of the Goods
搞錯了Confused …with… 批次混亂Lots Confused
同意Consent 連續日Consecutive Days
經…同意Have the Consent of 未經…同意Without the Consent of
受貨人，受托人Consignee 寄售，交運的貨物Consignment
發貨通知書Consignment Note 發貨人，委托人Consignor
常數Constant 常數及備料Constant and Store
消耗量Consumption 輸送機Conveyor
欲詳情請問貨主Consult Vendors for Details 聯系Contact
聯系人Person to Contact 傳染病Contagion (Contagious) Disease
集裝箱Container 集裝箱租賃Container Leasing
集裝箱碼頭Container Terminal 集裝箱堆場Container Yard？C.Y.
異味，受污染Contaminated 未受污染Not Comtaminated
內容不詳Contents Unknown 目錄Table of Contents
進口成分Imported Contents 繼續Continue
接下頁Continued on Next Page 待續To Be Continued
生產流水線Continuous Production Unit 合同Contract
成交小樣Contracted Sample 合同尺碼單Contracted Size List
買賣雙方Contracting Parties 方便Convenience
普通貨船Conventional Ship 將N折算成Convert N to M
坐標Coordinate 聯絡員，協調官Co-ordinator
核，軸心Core 校正Corrention
校正表Correction Table 波形艙壁Corrugagted Bulkhead
法人，公司Corporation 同期Corresponding Period
連署，背簽Countersign 航路Course
蓋板Covering Board 蓋板Covering Plate
僧帽通風筒Cowl Head Ventilator 承載，投保Cover
可信性Credibility 信用，貸款，貸方，記入貸方Credit
抓斗Crab 駁船Craft
起重機Crane 易傾船Crank Vessel
船員，水手Crew 橫截面，橫剖面Cross Section
劃線支票Crossed Check 套匯率Cross Rate
優質產品Crowned Product 流通貨幣Currency
往來帳Current Account 時價Current Price
排水量曲線Curve of Displacement 穩心曲線Curve of Metacenter
穩度曲線Curve of Stability 靜負荷Dead Load
報關行Customs Broker 關稅Customs Duty
習慣皮重Customary Tare 顧客第一Customers Supreme
港口習慣快速Customary Quick Despatch？C.Q.D.
日常膳食費Daily Lodging&Boarding Charges
傷殘，損壞，殘損Damage 損壞程度Extent of Damage
嚴重損壞Badly Damaged 驗殘Survey of Damaged Cargo
危險品Dangerous Cargo 危險品一覽表Dangerous Cargo List
資料Data 到達日期Date of Arrival
結關日期Date of Clearance 提貨日期Date of Delivery
出口日期Date of Departure 卸貨日期Date of Discharge
開船日期Date of Sailing 有效日期，限期Date of Expiry
承兌后若干日（付款）Days after Acceptance 見票后若干日（付款）Days after Sight
寬限日，優惠期Days of Grace 空倉費Dead Freight
載重量Dead Weight 載重貨物Dead Weight Cargo
載重量表Dead Weight Scale 載重噸位Dead Weight Tonnage
尊敬的先生（女士）Dear Sir(Madam) 忠實于你的（結束語）Yours Truly
忠實于你的Yours Sincerely 忠誠于你的Debenture
債券Debit 借方，記入借方Debt
債，債務Deck 甲板Deck Beam
甲板梁Deck Department 甲板部Deck Drain
甲板泄水孔Deck Drain 甲板線Deck Line
航海日志Deck Log Book 駕駛員Deck Officer
甲板板Deck Plating 甲板泄水孔Deck Scupper
深艙Deep Tank 變形Deformation
甲板貨Deck Cargo 缺陷，疵項Defect
（嚴）重缺陷MAJ Defect 輕（次要）缺陷MIN Defect
延期付款Deferred Payment 缺乏不足Deficiency
貨物包裝不良Deficient Packaging 交貨Delivered Goods Delivery
提貨單Delivery Order 即期匯票Demand Draft(Sight Draft)
延遲費Demurrage 起程Departure
船深Depth 艙深Depth of Hold
吊桿Derrick(Derrick Boom) 吊桿柱Derrick Post
說明，敘述Describe 詳情如下Described Below
詳細說明Described in Detail 貨物名稱De***ion of Goods
短少，殘損種類 De***ion of Loss/Damage 發貨，發送Despatch(Dispatch)
目的港Destination 害蟲Detructive Insects
細節，詳情Details 詳情如下Details as Follows
詳細檢驗Detailed Inspection 柴油Diesel Oil
柴油機Diesel Engine 尺度Dimension
餐室Dining Room 餐廳Dining Room
使用說明Dining Saloom 卸貨Discharge
卸貨港Port of Discharge 卸畢日期Date of Completion of Discharge
開卸Start(Commence)Discharging 監卸Supervision of Discharge
折扣，貼現Discount 不符，分岐Discrepancy
退票，拒付Dishonour 拆開Disconnect
不符合Discrepancy 消毒Disinfect
卸裝 Dismounting 速遣費Dispatch Money
排水量Displacement 排水量系數Displacement Coefficient
排水量表Displacement Scale 排水表噸位Displacement Tonnage
分艙壁Divisional Bulkhead 爭議Dispute
溶化Dissolve 距離Distance
變形Distorted 分布Distribution
刻度Division 股息，紅利Dividend
造船廠，修船廠Dock Yard 文件，證件，單據document
跟單的documentary 跟單匯票documentary Bill
承兌匯單documents Against Acceptance 付款交單documents Against Payment
匯票，吃水Draft 船尾吃水Draft Aft
船首吃水Draft Forward 吃水計Draft Gauge
吃水標志Draft Mark 泄水孔Drain Hole
泄水管Drain Pipe 泄水柜Drain Tank
吃水Draught 會客室Drawing Room
任選Draw at Random 抽取Draw out
鉆鑿Drilling 開具給Draw to
以…付款Draw on 按…開具Draw against
（匯票等）付款人，受Drawee （匯票等）出票人Dawer
漂流Drift 干貨倉Dry Cargo Hold
乾塢Dry Dock 雙掛號信Double-registered Letter
及時付款Duly Honoured 完全符合…Duly in Compliance with…
到期日Due Date 傾銷Dumping
墊倉物料Dunnage 由于，因為Due to
及時，按時Duly 值更駕駛員Duty Officer
發電機室Dynamo Room 功率計Dynamometer
早的，早期Early 盡早As Early As Possible
50年代初The Early 1950’s 十二月上旬Early Dec.
退潮Ebb Tide 有效的，效率高的Effective Efficient
彈性倉壁Elastic Bulkhead 肘管Elbow(Pipe)
電焊Electric Arc Welding 電氣設備Electric Installation
電工Electrician 升降機，卷揚Elevator
電焊Electric Welding 電磁單位Electro Magnetic Unit？E.M.U.
電子伏特Electron Volt 橢園度Ellipticity
伸長率Elongation 造型美觀Elegant in Design
有資格受惠Eligible for Preference 雇員Employee
雇主Employer 附上，封入的Enclosed
附件Enclosures 緊急的Emergency--Emmer
機倉棚Engine Casing 機倉Engine Room
輪機員，工程師Engineer 機倉日志Engineer’s Log Book
十二月底End Dec. 罐蓋和罐底End Pieces
背書Endorse 受讓人，被背書人Endorsee
背書Endorsement 轉讓人，背書人Endorser
暢銷Enjoy a Good Market 享有盛譽Enjoy a High Requtation
使你了解此事Enlighten You on This Matter 等于Equal to …
赤道Equator 等量的Equivalent to
爾格（功的單位）Erg 磨蝕Erosion
入境簽證Entrance Visa 押運Escort
確認的，法定的，開立的Established 等吃水Even Keel
膨脹阱Expansion Hatchway 證據，實現Evidence
超過Exceed by … 結泄Exchange Settlement
（國產）貨物稅，消費稅Excise Tax 不包括Excluding
專用，專門的Exclusively 業務部Execution Department
負責人Executive 執行經理Executive Manager
工廠交貨價Ex Factory 銷路很好Expanding Market
膨脹阱Expansion Trunk 預計天數Expected Number of Days
催交Expediting 請加緊Pls Expendite to
費用Expense 自費At One’s Own Expense
加班費Over Time Expenses 期滿Expire
有效期Expiration Date 已過期Have Expired
…日期滿Expire on… 期滿Expiry
出口Export 出口倉單Export Manifest
陳列Expose 展銷Expose for Sale
日曬Exposure to Sunlight 空運郵包快件Express Air-parcel
目的港船上交貨價Ex Ship 展延Extension
分機號碼Extension Number 內外包裝Exterior and Interior Packing
外包裝情況External Condition 外部缺陷External Defect
附加費Extra Charges 總長Extreme Length
事實Fact 因為Due to the Fact That…
系數，率Factor 定期集市，展覽會，交易會Fair
安全系數Factor of Safety 式樣美觀Fair in Style
本屆交易會The Current Fair 特級（的）Fancy
工藝美術品Fancy Folkcrafts of Art 最左邊Far Left
款式新穎Fashionable Style 測深儀Fathometer
有利于，受益Favour 以賣方為受益人In Favour of the Setters
圖文傳真Fax(Fasimile) 鍋爐水Feed Water
備用鍋爐水柜Feed Water Reserve Tank 漏斗倉口Feeder
注入管Filling Pipe 火警器Fire Alarm
滅火器Fire Extinguisher 救火管Fire Extinguishing Hose
滅火泡沫Fire Foam 大付First Officer(Chief Mate)
渡輪Ferry Launch 罰款，罰金Fines
平板車Flat car 框架集裝箱Flat Rack Container
船隊Fleet 一切海損不賠償Free of All Average
數字，圖Figure 文件，存檔File
填好，填寫Fill in 最后的Final
以…為準Taken As Final 有銷路Find a Ready Market
（測定）結果，檢驗發現的情況Findings 優質產品證書Fine Quality Certificate
加工和工藝Finish&Workmanship 表面光潔度Surface Finish
最初的，第一First(Initial) 上半年In the First Half of the Year
急電First Priority 適用性Fitness for Purpose
剝落Flake off 法蘭Flange
按時（單位時間）計費Flat Rate 靈活多樣的方式Flexible Ways
班機Flight 乘…航班On Flight…
水上起重機Floating Crane 流動保險單Floating Policy
漲潮Flood Tide 溢水管Flooding Pipe
流體壓力Fluid Pressure 折疊，份Fold
1式6份（1正6付）In 6 Fold 遵守，按Follow
證書隨后附上Cert,to Follow Soon 霧號鐘Fog Bell
船首尾線，縱向Fore and Aft 船首貨房Fore Cabin
船首樓Fore Castle 船首樓甲板Fore Castle Deck
工頭Fore Man 前部Fore Part
船首尖艙Fore Peak 船首尖水輪Fore Peak Water Tank
船首垂線Fore Perpendicular 艙口旁短梁Fork Beam
外匯Foreign Exchange 寄上Forward
遠期外匯Forward Exchange 運輸行Forwarding Agent
不潔提單Foul Bill of Lading 平安險Free of(Form)Particular Average(Insurance)
貨物運輸，貨物，運費Freight 貨輪Freighter
新貨上市Fresh Supplies Come 干舷甲板Free Board Deck
干舷標志Free Board Mark 逸氣管Freeing Pipe
自由港Free Port 運費Freight
貨船Freight 運費到付Freight Collect
運費單Freight List 運費已付Freight Prepaid
運費噸Freight Ton 自由表面Free Surface
冷凍室Freezing Chamber 氟，弗里昂Freon
淡水Fresh Water 淡水線Fresh Water Line
淡水艙Fresh Water Tank 淡水熱帶載線Fresh Water Tropical Load Line
燃料，燃油Fuel 燃料消耗量Fuel Consumption
燃油Fuel Oil 燃油艙Fuel Oil Tank
整集裝箱船Full-container Ship 滿載Full Load
全速Full Speed 煙囪Funnel
煙囪棚Funnel Casing 煙囪蓋Funnel Cover
廚房Galley 工班Gang
舷梯Gangway 齒輪，裝置，器具Gear
總布置圖General Arrangement 一般的，綜合的General
共同海損General Aargo 雜貨General Cargo
經理辦公室Business Dept. 概述Information
總經理Manager 分公司經理Manager of Branch
（經理部）經理Manager of Dept. 辦公室Office
桁材Girder 倉庫保管員Godown Keeper
鵝頸式通風筒Goose Neck Ventilator 谷物Grain
散貨容量Grain Capacity 重力柜Gravity Tank
加油工Greaser 欄桿Guard Rail
回轉羅盤Gyro Compass 半梁Half Beam
半寬水線圖Half Breadth Plan 半速Half Speed
錘擊試驗Hammering Test 搬運費Handling Charge
庇陰甲板Harbour Deck 倉口Hatch
倉口閂Hatch Bar 倉口壓條Hatch Batten
倉口楔耳Hatch Batten Cleat 倉蓋板Hatch Board
倉口桁梁Hatch Carling 倉口活動梁架Hatch Carrier
倉框Hatch Coaming 倉蓋板Hatch Cover
倉口端梁Hatch End Beam 倉口Hatch Opening
倉蓋布Hatch Tarpauline 艙口楔Hatch Wedge
倉口位Hatch Way 錨鏈筒Hawse Pipe
大纜Hawser 水頭Head of Water
暖氣管Heating Coil 重吊桿Heavy Derrick
橫傾Heel 舵工Helmsman
同潮High Water 中拱Hogging
起重機Hoist 倉Hold
艙梁Hold Beam 貨倉容量Hold Capacity
倉頂板Hold Ceiling 貨倉口梯Hold Ladder
貨倉支柱Hollow Stanchion 空心支柱Hollow Pillar
漏斗駁船Hopper 馬力Horse Power
軟管Hose 軟管接頭Hose Connection
沖水試驗Hose Test 醫院Hospital
氣墊船Hovercraft 船殼Hull
船號Hull Number 船體說明書Hull Specifcation
船體強度Hull Strength 消防栓Hydraut
水壓試驗Hydraulic Test 靜水力曲線圖Hydrostatic Curve Plan
半制成品Half-finished Goods 猶豫Hesitate
及時…Do Not Hesitate to 容納，貨艙Hold
持（執）票人Holder 正當執票人Holder in Due Course
重合同Honour the Contract 殷勤招待Hospitality
抵押Hypothecate 難以辯認Illegible
標記不清Marks Illegible 碰傷Impact
公正的結論Impartial Findings 破冰船Ice Breaker
冷藏室Ice Chamber 下沉Immersion
船內，向船中心Inboard 在關棧中In Bond
散裝In Bulk 英寸傾力距Inch Trim Moment？I.T.M.
--------------------------------------------------------------------------------
-- 作者: 綠箭狗
-- 發布時間: 2005/01/10 04:39pm
進出口貨運保險常見鑒定用詞英漢對照資料[二]
華僑試驗Inclining Experiment 傾度計Inclino Meter
所得稅Income Tax 股份有限公司Incorporated Company
承受Incur 獨立核算Independent Accounting
指示，讀數Indication 單個的，個別的Individual
一式二份In Duplicate 告知Inform(Advise,Notify)
消息，情況Information 有益的Informative
初穩度Initial Stability 內底Inner Bottom
一式四份In Quadruplicate 查詢Inquire
詢盤（價）Inquiry 檢驗證明書Inspection Certificate
設備，裝置Installation 絕緣倉Insulated Hold
說明書Instruction Manual 不足，不適當Insufficiency
保險，保險額Insurance 保險證書Insurance Certificate
保險單Insurance Policy 被保險人Insured
絕緣材料Insulating Material 絕緣試驗Insulation Test
投保金額Insured Amount 保險人，承保人Insurer
國際訊號旗International Code of Signal 利益，利息Interest
有關各方Interested Parties 利率Interest Rate
國際貨幣基金International Monetary Fund 間隔Interval
檢驗項目Interventions Requested 一式三份In Triplicate
技術引進Introducing of Technology from Abroad 發票Invoice
不可撤消的Irrevoable 不可撤消信用證Irrevocable Letter of Credit
簽發Issue(Issurance) 開（發）證銀行Opening(Issuing) Bank
繩梯Jacob’s Ladder 合股公司，股份公司Joint Stock Company
法人Juridical Person 應急錨Jury Anchor
應急舵Jury Rudder 龍骨Keel
龍骨底吃水Keel Draft 龍骨線Keel Line
內龍骨Keelson 密切注意Keep a Close Water for
防潮Keep Away from Moisture 切勿受潮Keep Dry
節、厘/小時Knot 標簽Label
勞務費Labour Service Charge 梯Ladder
女盥洗室Ladies Lavatory 卸下Landed (Discharged)
實卸件數Actual Landed 用駁船運Landed by Lighter
從…船上卸下Landed Ex m/s 卸下數量Quantity Landed
起貨Landing 大量的Large Amts(Lquantities)of
塊裝較大Larger in Piece 大號Larger Size
最后的，耐久的Last 前面裝過的貨Last Cargo
前航次On the Last Voyages 上上個月The Month Before Last
以后Later 以后At Later Day
待以后通知To Be Advised Later 最新的，最遲的Latest
最遲At(the) Latest 裝運期限，最遲裝運期Latest Date of Shipment
艇Launch 洗衣室Laundry
盥洗室Lavatory 垂線間長度Length between Perpendiculars？L.B.P.
層厚，層Layer 重點廠Leading Factory
密封性檢驗Leakage Test 得知Learn
離開，留下Leave 吊上吊下Left on/Left off
舉重力Lifting Capacity 訴訟費Legal Expenses
法定檢驗Legal Inspection 法幣Legal Tender
總長Length Overall？L.O.A. 節省時間Less Down Time
減去10%折扣Less 10%Discount 備忘錄Letter of Intent
信用證Letter of Credit 保證書（函）Letter of Guarantee
抵押書Letter of Hypothecation 賠償保證書Letter of Indemnity
債務Liabitities 責任Liability
蓋Lid 救生艇Life Boat
救生圈Life Buoy 救生衣Life Jacket
救生圈Life Ring 舉重裝置Lifting Gear
燈Light 空載狀態Light Condition
空載排水量Light Displacement 空載吃水Light Draft
駁船Lighter 駁船費Lighterage
舷窗Light Port 輕排水量Light Ship
空載水線Light Water Line 污水道Limber
污水道蓋Limber Board 郵船，定期船Liner(Vessel)
有限公司Limited Company 規格齊全A Full Line of Specification
業務范圍，主要業務Lines of Business 帶纜船Liner
鏈環Link 清算,付清Liquidation
清單,橫傾List 裝載Load
裝船前Before Loading 裝船時間Date/Loading
起運地Loading Port 貸款Loan
載荷Load 滿載吃水Load Draught
載重標記Loading Mark 滿載吃水線Load Line
滿載吃水線證書Load Line Certificate 裝貨Loading
裝貨單Loading List 裝貨港Loading Port
當地市場慣例Local Usage 提出,住宿Lodge
室,庫Locker 航海日志Log
航海日志Log Book 縱梁Longitudinal
縱倉壁Longitudinal Bulkhead 縱浮心Longitudinal Centre of Buoyancy？L.C.B.
縱漂心Longitudinal Centre of Floatation？ L.C.F.
縱重心Longitudinal Centre of Gravity？L.C.G.
縱穩心Longitudinal Metacentre 盼早日答復Look Forward To Your Reply
丟失,損失(耗),虧短(率)Loss 下半部Lower Half
右下角Lower Right Corner 下甲板Lower Deck
底倉Lower Hold 下甲板倉,三層柜Lower Tween Deck
低潮Low Water 行李房Luggage Room
運木材船Lumber Carrier 總數(額,計)Lump Sum Charge
費用合計…A Lump Sum Rate of … 一次費用在內In Lump
一次總付Lump Sum Payment 自動倉蓋Mac’gregor
機倉Machinery Room 軍火房Magazine
處女航Maiden Voyage 郵件室Mail Room
主甲板Main Deck 主機Main Engine
主桅Main Mast 人孔Man Hole
擋水Manger Plate 信匯Mail Transfer
廠家Maker 常務董事Managing Director
載貨清單Manifest 明顯,邊緣,盈余Margin
水險,海上保險Marine Insurance 嘜頭,標記Mark
合格標志Mark of Conformity 標明毛重Marked GR WT
標明皮重Marked Tare 標明重量Marked Weight
市場Market 桅Mast
船長Master 標準紙箱Master Carton
事故報告Master’s Report 桅腳Mast Housing
麻袋,贈腳墊,蒲包Mat 大付收據Mate’s Receipt
麻包裝運Packed In Mat Bales 到期Maturity
平均吃水Mean Draught 總平均吃水Mean of Mean(Draft)
平均速率Mean Speed 載貨容積Measurement Capacity
餐室Mess Room 穩定高度Metacentre Height
商品,貨物Merchandise 符合…要求Meet…Requirement
口信,信息Message 穩心半徑Metacentre Radius
中垂線Midperpandicular 船中Midship
船中剖面系數Midship Coefficient 船中剖面圖Midiship Section
想法Mind 部優Ministry Prize
錯誤Mistake 誤解Misunderstanding
后桅Mizzen Mast 模寬Molded Breadth
模深Molded Depth 模吃水Molded Draught
每縱傾一厘米力距Moment of Trim 1cm 停泊在…泊位Moor at Berth
系船裝置Mooring Arrangement 導纜洞Mooring Hole
導纜孔Mooring Pipe 內燃機船Motor Vessel？M.V.
模寬Mould Breadth 模深Mould Depth
模吃水Mould Draught 抵押Mortgage
最惠國條款Most-favored-nation Clause 作相應的讓步Make a Corresponding Move
菌狀通風筒Mushroom Ventilator 互助(利)Mutual Assistance(Benefit)
船名Name of Vessel 自然通風Natural Draft(Ventilation)
船籍Nationality of Vessel 駕駛臺Navigation Bridge
航海燈Navigation Lamp 凈噸位Net Tonnage
協商,議付Negotiation 議付銀行Negotiationg Bank
凈,凈噸Net/Nett 現金實價Net Cash
新聞,消息News 夜更Night Watch
不許可,無限No Allowance for 工休日,節假日Non Business Days
非水密倉壁Non-watertight Bulkhead 非水密門Non-watertight Door
公證人Notary Public 注明,指明,提及Note
提及,(預先)通知Notice 不再經通知Without Further Notice
短少/殘損通知單Notice of Loss/Damage 準備就緒通知Notice of Readiness
放行通知Rleasing Notice 告知,通知Notify(Advise,Inform)
反對Objection 對…有異議Lodge an Objection to(against)
不得不(做)Obliged to 感謝M.Obliged to M
得到Obtain 臨時檢驗Occasional Survey
海運提單Ocean Bill of Lading 海運,海運單Ocean Freight
尺寸不符Off Size 發盤(價)Offer
向…報價Make an Offer to 存根,留度Office Copy
辦公時間Office Hour 高級船員Officer
公務航海日志Officer Log Book 燃油倉Oil Bunker
油布Oil Cloth 耗油量Oil Consumption
加油工Oiler 燃油Oil Fuel
燃油倉Oil Fuel Tank 油管Oil Pipe
油泵Oil Pump 油倉,油柜Oil Tank
已裝運提單On Board Bill of Lading 見票即付,即期On Demand
預約保險Open Cover 多…噸 M/T Are Over
貨物溢短單Over Landed(and)Shortlanded Cargo List 加班費Overtime Payment
透支Overdraft 逾期Overdue
船東監督員Owner’s Inspector 件號Package No
包裝單Packing List 包裝不當(妥)Improper Packing
裝箱單Packing List 包裝不牢固Insecure Packing
包裝馬虎Negligent Packing 包裝不良Unsound Packing
工休日Paid Holidays 配膳室Pantry
郵政包裹Parcel Post 包裹收據Parcel Receipt
零件清單Parts List 零件號Part No.
分批Partial Shipment 單獨海損Particular Average
隔板Partition 內分小格With Small Partitions
合伙Partnership 當事人Party
敝甲板型Open Shelter desk 樂意接受意見Open to Ideas
通車Open to Traffic 開口向下Open Side Down
使用說明書Operation Manual 選購件Option
隨賣方意見,由賣方選擇At Seller’s Option 可選購Optionally Available
次序(順序),訂貨Order 向…訂貨Order Placed With…
完好的,正常,齊全無誤In Order 發現…沒有問題Found…in Order
憑樣訂購Order against Sample 訂貨單Order Sheet
普通股Ordinary Stock(Shares) 起點,產地Origin
原來的,正本Original 產量,結果Outcome
船外,船側Out Board 外底Outer Bottom
外底板Outer Bottom Plating 外殼Outer Hull
外層的,表面的Outer 外套木箱With Outer Wooden Cases
概述,概要,介紹Outline 如…中所述As Outlined in
外捆鐵皮Outside Tied with Steet Strap 越過Over
船外放水閥Over Board Discharge Valve 溢水管Over Flow Pipe
當事者the Parties Concerned 平價,票面價值,法定值Par value
專利Patent 樣本,式樣Pattern/Specimen
通過Pass 把關To Hel the Pass
符合試驗Pass Test 合格的Passed
由…認可Passed by 受款人,收款人Payee
付款人Payer 付款銀行Paying Bank
尖艙Peak Tank 定期檢驗Periodical Survey
永久變形Permanent Set 永久備品Permanent Store
固定通風筒Permanent Ventilator (機械的)性能,作業Performance
性能特性Performance Characteristics 性能鑒定Performance Testing
垂線Perpendicular 照片Photo
彩色照片Photochrome 影印件Photocopy
支柱Pillar 引水旗Pilot Flag
管Pipe 管系分布圖Pipe Arrangement
管凸緣Pipe Flange 管子隧道Pipe Tunnel
管系Piping 管系圖Piping Plan
縱搖Pitching 平面圖Plan
平臺甲板Platform Deck 向某人訂購某商品Place an Order for Sth.with Sb.
訂貨Place the Order 明碼電Plain Telegram
高興Pleasure 柏氏標志(載線標志)Pilmsoll’s Mark
塑料袋Polybag 塑料布Polypropylence Sheet
浮箱,囤船Pontoon 浮橋Pontoon Bridge
船尾樓Poop 船尾樓甲板Poop Deck
左舷,港口Port 左舷Port Side
登記港Port of Registry 支柱起重機Post Crane
塑料編織袋Polywoven Bag 正的,陽性的Positive
郵政匯票Postal Money Order 委托書Power of Attorney
預先通知,提前通知Pre-advised 優先股Preference(Preferred)Stock
保險費Premium 籌備委員會Preparatory Committee
存在Presence 在…存在下In the Presence of …
因含有On Account of Presence 提示Presentation
裝船前Pre-shipment 壓力(機),按下Press
緊壓包,機包Press Packed Bale 國際市場上通用的Prevail on the World Market
現行的Prevailing 防止Prevent
價格Price 大幅度削價At a Greatly Reduced Price
低價竟銷Competitive Sales at Lowered Prices 確定價格To Set the Price
收盤價格Closing Price 落價Declining Price
期貨價格Forward Price 定價Nominal Price
價目表Price List 現貨價格Spot Price
開標價格Tenders Price 主要的,委托人Principal
加工品Processed Goods 縱剖面圖Profile
服務項目簡介Profile of Services 不準分批裝運Partial Shipments Prohibited
形式發票Proforma Invoice 項目,工程Project
推進器Propeller 車葉Propeller Blade
推進器柱Propeller Post 船尾軸Propeller Shaft
正常,恰當的Proper 工作正常In Proper Working Order
性質Property 提出,建議Propose
敬酒To Propose a Toast 裝船計劃Proposed Shipping Schedule
按照比例Pro Rata 拒付證書Protest
甲板開口防護Protection of Deck 錨鏈管蓋Protection Plate
提供,規定Provide 船上提供的Provided on Board
食物庫Provision Store 滑車Pulley
泵Pump 購買Purchase
目的,用途Purpose 供檢驗用For Inspection Purpose
事務長Purser 后甲板Quarter Deck
舵工Quarter Master 詢問,疑問Query
一式四份Quadruplicate 一式五份Quintuplicate
電報報價Quote Fees by Cable 報價Quotation
名列第一Rank First 雷達Radar
散熱器Radiator 報務員Radio Officer
欄干,扶手Rail 匯率Rate of Exchange
達到Reach 防鼠隔Rat Guard
讀(出)Read 改為Read as
回扣Rebate 收據Receipt
一收到你方答復On(Upon)Receipt of YR Reply 收到In Receipt of…
收到…天內Within…Days after Receipt of
備運提單Received for Shipment Bill of Lading
定型Recongnized Type 認可標準Reconginized Standards
使用說明Recommendations for Use 校（糾）正，整流Rectify
涉及，參照Refer 下稱Refer to/Hereafter as
向…打聽Refer to…for 編號**Reference NO.**
成交樣品Reference Sample 冷卻能力Refrigerationg Capacity
冷藏室Refrigerating Chamber 拒絕Refuse
拒付Payment Refused 拒接訂單Refuse an Order
考慮，致意Regard 謹致問候(With) Best Regard
關于With Regard to 登記總噸位Registered Gross Tonnage
登記凈噸位Registered Net Tonnage 抱歉Regret
很抱歉We Regret That 很遺憾發現We Regret to Find
一般的，普通的Regular 調整，控制Regulate
償付Reimburse(Reimbursement) 傳達，轉交Relay…to…
保留Remain 另一半The Remaining Half
匯款，轉交Remit(Remittance) 郵匯Postal Remittance
（契約等的）展期Renewal 澄水柜Renovating Tank
回答，答復Reply 請求，要求Request
需求，要求Require(Requirement) 公積金，儲備Reserves
儲備浮力Reserve Buoyancy 備用鍋爐水倉Reserve Feed Water Tank
備用油倉Reserve Oil Bunker 方面，尊敬，遵守Respect
在各方面In All Respects 各方面均符合Conform in Every Respect to
阻力Resistance 餐室Restaurant
分別的Respective 責任方Responsible Party
另售Retail 保留Retain
回復，返回Return 請回復Pls Reply by Return
回電Return Telex 反過來in Return
表明，發現Reveal 收入，稅收Revenue
正反二面可穿外衣Reversible Coat 變味Reversion of Flavour
可撤消的Revocable 可撤消信用證Revocable Letter of Credit
循環信用證Revolving Letter of Credit 報酬，好處Reward
支骨Rib 浸水狀態Riddled Condition
倒正螺絲Rigging Screw 危險Risk
鉚釘Rivet 鉚釘孔Rivet Hole
橫搖Rolling 繩梯Rope Ladder
過濾箱Rose Box 腐爛的，壞的Rotten
粗暴搬運Rough Handling 圓滿結束Round off
來回程租船Round-trip Charter 垃圾桶Rubbish Shoot
舵Rudder 操舵裝置Rudder Gear
舵柱Rudder Post 止舵器Rudder Stopper
舵桿筒Rudder Trunk 避碰法規Rules of Road
途徑Route 時價Ruling Price
常用滑車Running Block 破裂Rupture
盡速寄來訂單Rush Yours Orders 船期Sail Schedule
安全載重Safe Load 帆，航行Sail
帆船Sailor 水手Sailor
推銷業務Sales Campaign 成交確認書Sales Confirmation
銷售合同Sales Contract 營業部，門市部Sales Department
銷售部Sales Division 經銷/服務（維修）部Sales/Service Office
銷量Sales Volume 樣品Sample
符合樣品Up to Sample 取樣日期Date of Sampling
施救船Salvage Boat 餐廳，會客室Saloon
衛生的Sanitary 標尺，刻度Scale
刮刀Scraper 隔板Screen Board
屏倉壁Screen Bulkhead 推進器，螺釘Screw
船尾軸Screw Shaft 泄水孔Scupper
泄水管Scupper Pipe 舷窗，小倉口Scuttle
海底門Sea Chest 遠洋船Sea Going Vessel
密閉設備Sealing Arrangement 海員，水手Sea Man
二管輪Second Engineer 二付Second Mate
二付Second Officer 橫剖面面積Sectional Area
抵押品，有價證券Security 選擇，等級Selection
自動平倉Self Trimming 高級輪機員Senior Engineer
高級軍官，高級駕駛員Senior Officer 隨信附上Sending Enclosed
高級鑒定師Senior Surveyor 第二付總經理Senior Vice-president
分開，分離Separate 另文In a Separate Paper
每隔一天On a Separate Day 服務Service
使用年限Service Life 維修手冊Service Manual
航海速率Service Speed 常用水柜Service Tank
過濾柜Setting Tank 結帳，清算Settlement
六分儀Sextant 卸扣Shackle
軸Shaft 軸隧Shaft Alley
軸隧Shaft Tunnel 淺水船Shallow Draught Vessel
錨桿Shank 滑輪Sheave
舷弧Sheer 側面型線圖Sheer Plan
船殼板Shell 外殼板Shell Plate
遮蔽甲板Shelter Deck 艙口活動桁梁Shifting Beam
防動板Shifting Board 船令Ship’s Age
船用物料Ship’s Elements 船方負責人Ship’s Executive
船舶日志Ship’s Log Book 船用備料Ship’s Store
裝貨，交運，交運的貨物Shipment 托運人，船方Shipper
裝船通知Shipping Advice 裝運單據Shipping document
由…飛機（輪船）裝運Shipped per Aircraft(S.S/M.S) 缺件Short Item
短缺（的）Short Landed 短裝（的）Short Loaded
原裝短少Short-packing by the Consignor 短重Short-weight
不久Shortly 即期匯票Sight Draft
舷橋Short Gangway 邊肋骨Side Frame
舷窗，舷燈Side Light 邊桁材Side Stringer
窺孔Side Hole 窺孔Sight Port
信號Signgal 信號旗Signal Flag
信號燈Signal Lamp 信號字母Signal Letters
旅游大客車Sight Seeing Bus 發霉現象Signs of Mould
辛氏倍數Simpson’s Multiplier 真誠的Sincere
單層麻袋Single Strong Jute Bag 下沉，泄水斗Sink
糖汁（漿）Sirup(Syrup) 姐妹船，同型船Sister Ship
情況Situation 實際情況Actual Situation
尺寸（碼），規格Size 尺碼表Size Chart
按大小分級Size Grading 天窗Skylight
平湖Slack Water 橫擺（吊桿）Slew
叫索Sling 吊鏈Sling Chain
滑鉤Slip Hook 浪紋Slippage
慢速Slow Speed 吸煙室Smoking Room
浸水Soak 污水管Soil Pipe
固體壓載Solid Ballast 水深可疑Sounding Doubtful？S.D.
測量管Sounding Pipe 測深桿Sounding Rod
單張匯票Solar 分等級（嘜）Sort as per Grade(Marks)
分級，分類Sorting(grading/Classification) 間距Spacing
備件，零件Spare Parts 護貨板Spar Ceiling
規定，規格Specification 特別貨倉Special Cargo Locker
速率Speed 斑點，計數Speck Count
急件Speed Post 防濺設備Spurge Guard
纖維長度Staple Length 開始，開動Start
報告書Statement 穩度Stability
支柱Stanchion 預備Stand By
右舷Starboard 右舷，右邊Starboard Side
特等艙Stateroom 統計Statistics
法定甲板線Statutory Deck Line 情況Status
汽笛Steam Whistle 蒸汽絞車Steam Winch
蒸汽起錨機Steam Windlass 鐵皮Steel Strap
操舵，轉向Steering 操舵裝置Steering Gear
操舵桿Steering Rod 操舵輪Steering Wheel
船首柱Stem 船首波Stem Wave
打印，型版噴刷Stencil 船尾Stern
船尾軸Stern Shaft 裝卸工人Stevedore
裝卸指導員Stevedore Foreman 庶務員Steward
難傾船Stiff Vessel 股票Stock
股票交易所Stock Exchange 股東Stockholder(Shareholder)
倉庫，倉庫品Store 倉庫Store Room
止回閥，防風暴閥Storm Valve 裝載圖Stowage Plane
裝載，理艙Stow 貯藏，積載情況Stowage
積載因素Stowage Factor 鐵腰子，捆扎Strap
四角固定Corner Strapped 雙道腰子捆扎With Double Straps
鐵皮失落Straps-off 分層取樣Stratified Sampling
打麥管眼Straw Hole Punching 嚴格，嚴密Strict
嚴格按照In Strict Accordance with 經嚴格檢驗Upon Strict Inspection
打，撞，敲Strike 按成交Strike a Deal at
沖擊口Striker 剝落Strip off
…道鐵絲Stripes of Iron Wire 裝箱（集裝箱）Stuff
飼料Feeding Stuffs 款式說明Style De***ion
式樣新穎的Stylish 分艙Subdivision
潛水員Submariner 分所，支行，支公司Sub-branch
辦事處Sub-branch Office （合同）轉包商Sub-contractor
提交Submit 吸式挖泥船Suction Dredger
吸油管Section Pipe 夏季水線標記Summer Draught Mark
夏季干舷Summer Free Board 夏季載重線Summer Load Line
夏季油倉Summer Tank 上晝建筑，船樓Superstructure
提交的樣品Samples Submitted 約數Submultiple
套（裝），適應Suit 優質產品Superior-quality Product
懸掛貨物Suspended Cargo 監督Superrvision
監卸Supervision of Discharge 在本局監督下Under Our Supervision
供貨有限Supply Is Limited 供貨商（方）Supplier
附加費Surcharge 一定的，可靠的Sure
確定…Make Sure That… 表面情況Surface Condition
鑒定Survey 鑒定申請人Applicant for Survey
貨物的狀態鑒定Condition Survey 艙口檢視Hatch Survey
積載鑒定Stowage Survey 重量鑒定Survey of Weight
可疑部位Suspected Area 鵝頸式通風筒Swan Neck Venilator
小塊樣布，樣品（片）樣本Swatch 游泳池Swimming Pool
翼片Tab 易開包裝Pull Tab or Button Drown
索具Tackle 船尾軸Tail Shaft
理貨員Tally Man 腐敗，污染，有異味Taint
防止串味To Avoid Tainting 氣味感染Tainted by Odour
扣除Take Off 拆卸Take to Pieces
接受訂單Take Up an Order 負責，進行，監管之中Take in Charge
理貨Tally 理貨日報表Daily Tally Report
理貨開工日期Tally Commenced on 水，油倉Tank
油倉蓋Tank Lid 防水帆布Tarpauling
三通管Tee Pipe 關稅，關稅率，收費Tariff
圖文傳真Tele Fax 電匯Telegraphic Transfer
電傳Telex 五月上旬lst Ten-days of May
投標Tender 易傾船Tender Vessel
匯票期限Tenor 期限Term
條件，條款Terms （食品）質地，紋理Texture
肉質鮮嫩Fresh&Tender in Texture 肉質正常Texture Normal
三管輪Third Engineer 三付Third Mate
三付Third Officer 三層甲板船Three Deck Vessel
三島式船Three Islander 聯運提單Through Bill of Lading
裝船時間Time of Shipment 鐵皮罐，聽Tin
中尖Tipping Center 盥洗室Toilet
噸位Tonnage 量噸容積Tonnage Capacity
噸位證書Tonnage Certificate 每厘米排汪量噸數Tons per Cm.Immersion
每英寸排水量噸數Tons per Inch 頂柜Top Tank
公差，溢短裝限度Tolerance 高級Top-class
使M碰到N Touch M to N 請與我們聯系Pls Get in Touch with Us
漏水痕跡Traces of Water Leakage 貿易額Trade Volume
同業折扣Trade Discount 商標Trade Mark
貿易行Trading Company 試航Trail
交易Transaction 可轉讓的Transferable
信匯Mail Transfer 變形的Transfigured(Misshaped,Deformed)
可轉運Transshipment Permitted 運輸Transportation
橫向Transverse 橫倉壁Transverse Bulkhead
橫穩心Transverse Metacenter 旅行支票Traveller Check(Cheque)
交通費Travelling Charges(Expense) 國庫券Treasury Bond
格子Trellis 每格一顆An Apple per Trellis
試驗Trial 縱傾Trim
船首縱傾Trim by Stem 船尾縱傾 Trim by Stern
平倉口Trimming Hatchway 縱傾力矩Trimming Moment
三層底Tipple Bottom 熱帶裝載線Tropical Load Line
航次Trip No. 一式三份（1正3付）Triplicate
波谷Trough 隧道Tunnel
隧道柜Tunnel Tank 甲板倉Tween Deck
雙舵Twin Rudders 雙推進器Twin Screws
營業額Turnover 二件套Two Piece Set
（產品）定型Type Approval 空距Ullage
空距孔Ullage Port 不能接受的，不合格的Unacceptable
不保兌信用證Unconfirmed Letter of Credit 在…項下，在…之下Under
受驗Under Test 經受Undergo
同意Undertake 在航Underway
過渡的，不適當的Undue 未發現偏移No Undue Deflections Were Noted
不應有的延遲Undue Delay 不宜于Unfit for …
單位重量Unit Weight 不知道，不詳Unknown
內容不詳Contents Unknown 卸貨Unloading
除非買賣雙方另有協議Unless Otherwise Agreed 開（拆）箱，拆包Unpack
不允許Unpermit(Unpermittable) 不定期抽驗Unperiodic Random Checking
上甲板Upper Deck 無保護層的Unprotected
反引號，正文結束Unquote 不合格Unsatisfactory
拆箱檢驗Unstuffing Survey 不適當的Unsuitable
市區Urban District 緊急的，急電Urgent
遠期匯票Usance(time,period)bill 有效期Use-by Date
舊麻袋Used Gunny Bag 用戶User
使用Utilise 最大（限度）的Utmost
有效的Valid 在…有效期內Within Validity of …
價值value 按發票金額…% For…%Invoice value
閥門Valve 閥箱Valve box
速度Velocity 通風Ventilation
通風筒Ventilator 船，容器Vessel
名片Visiting Card 外觀檢視Visual Ispection
驗視Visually Inspected 排水容積Volume of Displacement
憑單，收據，傳單Voucher 棧單Warehouse Receipt
指示標志Warning Mark 戰爭險War Risk
排水孔Wash Port 水壓載Water Ballast
供水船Water Boat 廁所Water Closet？W.C.
水頭Water Head 水線Water Line
水線面Water Plane 水線面面積系數Water Plane Area Coefficient
水壓Water Pressure 防水Water Proof
水密Watertight 水密倉壁Watertight Bulkhead
波浪Wave 波峰Wave Grest
波高Wave Hight 波谷Wave Hollow
波長Wave Length 露天甲板Weather Deck
風雨密狀況良好Weatherproofing Efficient 晴天工作日Weather-working Day
楔Wedge 稱重，秤重Weigh
衡器過重Weigh over Scale 軌道衡，地磅Weigh-bridge
起錨Weighing Ancher 井Well
發票重量Invoiced Weight 短重Shortage in Weight
短重Short of Weight 實際到貨總重量Total Landed Weight
水尺計重Weight by Draft 抽（查）衡（重）Weight by Partial Checking
裝載重量Weight Loaded 重量碼單（明細表）Weight Memo
重量鑒定Weight Survey 適銷對路Well-liked
浸水面Wetted Surface 如果有Where Existing
可能的話Where Feasible 有…時Where Provided
批發Wholesale 寬的Wide
得到廣泛重視Earn Widespread Respect 絞車，絞升Winch
帆布通風筒Wind Sail 起錨機Windlass
翼倉Wing Tank 冬季裝載線Winter Toad Line
冬季北大西洋裝載線Winter North Atlantic Load Line 鋼索Wire Rope
無線電報務員Wireless Operator 水漬險With Particular Average
木檔Wooden Batten 方木Wooden Block
板條箱Wooden Crate 暢銷中外World-wide Sale
用…包Wrapped With… 錯運Wrong Shipment
常駐Year-round resident
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-- 作者: 縱橫
-- 發布時間: 2005/01/10 04:48pm
頂一下，狗狗，哈哈
--------------------------------------------------------------------------------
-- 作者: 綠箭狗
-- 發布時間: 2005/01/10 04:54pm
人力資源管理常用短語英漢對照表
A
Action learning:行動學習
Alternation ranking method:交替排序法
Annual bonus:年終分紅
Application forms:工作申請表
Appraisal interview:評價面試
Aptitudes:資質
Arbitration:仲裁
Attendance incentive plan:參與式激勵計劃
Authority:職權
B
Behavior modeling:行為模擬
Behaviorally anchored rating scale (bars):行為錨定等級評價法
Benchmark job:基準職位
Benefits:福利
Bias:個人偏見
Boycott:聯合抵制
Bumping/layoff procedures:工作替換/臨時解雇程序
Burnout:耗竭
C
Candidate-order error:候選人次序錯誤
Capital accumulation program:資本積累方案
Career anchors:職業錨
Career cycle:職業周期
Career planning and development:職業規劃與職業發展
Case study method:案例研究方法
Central tendency:居中趨勢
Citations:傳訊
Civil Rights Act:民權法
Classes:類
Classification (or grading) method:歸類（或分級）法
Collective bargaining:集體談判
Comparable worth:可比價值
Compensable factor:報酬因素
Computerized forecast:計算機化預測
Content validity:內容效度
Criterion validity:效標效度
Critical incident method:關鍵事件法
D
Davis-Bacon Act (DBA):戴維斯―佩根法案
Day-to-day-collective bargaining:日常集體談判
Decline stage:下降階段
Deferred profit-sharing plan:延期利潤分享計劃
Defined benefit:固定福利
Defined contribution:固定繳款
Department of Labor job analysis:勞工部工作分析法
Discipline:紀律
Dismissal:解雇；開除
Downsizing:精簡
E
Early retirement window:提前退休窗口
Economic strike:經濟罷工
Edgar Schein:艾德加·施恩
Employee compensation:職員報酬
Employee orientation:雇員上崗引導
Employee Retirement Income Security Act (ERISA) :雇員退休收入保障法案 Employee services benefits:雇員服務福利
Employee stock ownership plan (ESOP) :雇員持股計劃
Equal Pay Act:公平工資法
Establishment stage:確立階段
Exit interviews:離職面談
Expectancy chart:期望圖表
Experimentation:實驗
Exploration stage:探索階段
F
Fact-finder:調查
Fair day's work:公平日工作
Fair Labor Standards Act:公平勞動標準法案
Flexible benefits programs:彈性福利計劃
Flex place:彈性工作地點
Flextime:彈性工作時間
Forced distribution method:強制分布法
Four-day workweek:每周4天工作制
Frederick Taylor:弗雷德里克·泰羅
Functional control:職能控制
Functional job analysis:功能性工作分析法
G
General economic conditions:一般經濟狀況
Golden offerings:高齡給付
Good faith bargaining:真誠的談判
Grade de***ion:等級說明書
Grades:等級
Graphic rating scale:圖尺度評價法
Grid training:方格訓練
Grievance:抱怨
Grievance procedure:抱怨程序
Group life insurance:團體人壽保險
Group pension plan:團體退休金計劃
Growth stage:成長階段
Guarantee corporation:擔保公司
Guaranteed fair treatment:有保證的公平對待
Guaranteed piecework plan:有保障的計件工資制
Gain sharing:收益分享
H
Halo effect:暈輪效應
Health maintenance organization (HMO) :健康維持組織
I
Illegal bargaining:非法談判項目
Impasse:僵持
Implied authority:隱含職權
Incentive plan:激勵計劃
Individual retirement account (IRA) :個人退休賬戶
In-house development center:企業內部開發中心
Insubordination:不服從
Insurance benefits:保險福利
Interviews:談話；面談
J
Job analysis:工作分析
Job de***ion:工作描述
Job evaluation:職位評價
Job instruction training (JIT) :工作指導培訓
Job posting:工作公告
Job rotation:工作輪換
Job sharing:工作分組
Job specifications:工作說明書
John Holland:約翰·霍蘭德
Junior board:初級董事會
L
Layoff:臨時解雇
Leader attach training:領導者匹配訓練
Lifetime employment without guarantees:無保證終身解雇
Line manager:直線管理者
Local market conditions:地方勞動力市場
Lockout:閉廠
M
Maintenance stage:維持階段
Management assessment center:管理評價中心
Management by objectives (MBO) :目標管理法
Management game:管理競賽
Management grid:管理方格訓練
Management process:管理過程
Mandatory bargaining:強制談判項目
Mediation:調解
Merit pay:績效工資
Merit raise:績效加薪
Mid career crisis sub stage:中期職業危機階段
N
Nondirective interview:非定向面試
O
Occupational market conditions:職業市場狀況
Occupational orientation:職業性向
Occupational Safety and Health Act:職業安全與健康法案
Occupational Safety and Health Administration (OSHA) :職業安全與健康管理局
Occupational skills:職業技能 On-the-job training (OJT) :在職培訓
Open-door:敞開門戶
Opinion survey:意見調查
Organization development(OD) :組織發展
Outplacement counseling:向外安置顧問
P
Paired comparison method:配對比較法
Panel interview:小組面試
Participant diary/logs:現場工人日記/日志
Pay grade:工資等級
Pension benefits:退休金福利
Pension plans:退休金計劃
People-first values:"以人為本"的價值觀
Performance analysis:工作績效分析
Performance Appraisal interview:工作績效評價面談
Personnel (or human resource) management:人事（或人力資源）管理
Personnel replacement charts:人事調配圖
Piecework:計件
Plant Closing law:工廠關閉法
Point method/
Policies:政策
Position Analysis Questionnaire (PAQ) :職位分析問卷
Position replacement cards:職位調配卡
Pregnancy discrimination act:懷孕歧視法案
Profit-sharing plan利潤分享計劃
Programmed learning:程序化教學
Q
Qualifications inventories:資格數據庫
Quality circle:質量圈
R
Ranking method:排序法
Rate ranges:工資率系列
Ratio analysis:比率分析
Reality shock:現實沖擊 Reliability:信度
Retirement:退休
Retirement benefi,ts:退休福利
Retirement counseling:退休前咨詢
Rings of defense:保護圈
Role playing:角色扮演
S
Skip-level interview:越級談話
Social security:社會保障
Speak up! :講出來！
Special awards:特殊獎勵
Special management development techniques:特殊的管理開發技術
Stabilization sub stage:穩定階段
Staff (service) function:職能（服務）功能
Standard hour plan:標準工時工資
Stock option:股票期權
Straight piecework:直接計件制
Strategic plan:戰略規劃
Stress interview:壓力面試
Strictness/leniency:偏緊/偏松
Strikes:罷工
Structured interview:結構化面試
Succession planning:接班計劃
Supplement pay benefits:補充報酬福利
Supplemental unemployment benefits:補充失業福利
Salary surveys:薪資調查
Savings plan:儲蓄計劃
Scallion plan:斯坎倫計劃
Scatter plot:散點分析
Scientific management:科學管理
Self directed teams:自我指導工作小組
Self-actualization:自我實現
Sensitivity training:敏感性訓練
Serialized interview:系列化面試
Severance pay:離職金
Sick leave:病假
Situational interview:情境面試
Survey feedback:調查反饋
Sympathy strike:同情罷工
System Ⅳ組織體系Ⅳ
System I:組織體系Ⅰ
T
Task analysis:任務分析
Team building:團隊建設
Team or group:班組
Termination:解雇；終止
Termination at will:隨意終止
Theory X:X理論
Theory Y:Y理論
Third-party involvement:第三方介入
Training:培訓
Transactional analysis (TA) :人際關系心理分析
Trend analysis:趨勢分析
Trial sub stage:嘗試階段
U
Unsafe conditions:不安全環境
Unclear performance standards:績效評價標準不清
Unemployment insurance:失業保險
Unfair labor practice strike:不正當勞工活動罷工
Unsafe acts:不安全行為
V
Validity:效度
Value-based hiring:以價值觀為基礎的雇傭
Vroom-Yetton leadership trainman:維羅姆-耶頓領導能力訓練
Variable compensation:可變報酬
Vestibule or simulated training:新雇員培訓或模擬
Vesting:特別保護權
Voluntary bargaining:自愿談判項目
Voluntary pay cut:自愿減少工資方案
Voluntary time off:自愿減少時間
W
Wage carve:工資曲線
Work samples:工作樣本
Work sampling technique:工作樣本技術
Work sharing:臨時性工作分擔
Worker involvement:雇員參與計劃
Worker's benefits:雇員福利
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-- 作者: 綠箭狗
-- 發布時間: 2005/01/10 04:57pm
經濟金融術語漢英對照表
A
安全網 safety net
按可比口徑 on comparable basis
按輕重緩急 to prioritize
暗補 implicit subsidy
暗虧 hidden loss
B
頒發營業執照 to license;to grant a licence to
辦理存款業務 to take deposits
保護農民的生產積極性 to protect farmers'incentive to produce
備付金（超額準備金） excess reserves
本外幣并賬 consolidation of domestic and foreign currencyaccounts
本外幣對沖操作 sterilization operation
本位利益 localized interest;departmentalism
奔小康 to strive to prosper;to strive to become well-to-do
避稅（請見“逃稅”） tax avoidance
幣種搭配不當 currency mismatch
幣種構成 currency composition
變相社會集資 disguised irregular（or illegal） fund raising
表外科目（業務） off-balance-sheet items（operation）
薄弱環節 weaknesses;loopholes
不變成本 fixed cost
不變價 at constant price;in real terms
不動產 real estate
不良貸款（資產） problem loans；non-performing loans（assets）
C
財務公司 finance companies
財政赤字 fiscal deficit
財政擠銀行 fiscal pressure on the central bank（over monetary policy）
財政政策與貨幣政策的配合 coordination of fiscal and monetary policies
采取循序漸進的方法 in a phased and sequenced manner
操作彈性 operational flexibility
操縱匯率 to manipulate exchange rate
產品構成 product composition;product mix
產品積壓 stock pile;excessive inventory
產銷率 current period inventory;（即期庫存，不含前期庫存）sales/output ratio
產銷銜接 marketability
產業政策 industrial policy
長期國債 treasury bonds
敞口頭寸 open position
炒股 to speculate in the stock market
承購包銷 underwrite（securities）
成套機電產品 complete sets of equipment;complete plant（s）
城市信用社 urban credit cooperatives（UCCs）
城市合作銀行 urban cooperative banks;municipal united banks
城市商業銀行 municipal commercial banks
城鄉居民收入增長超過物價漲幅 real growth in household income
持續升溫 persistent overheating
重復布點 duplicate projects
重置成本 replacement cost
重組計劃 restructuring plan
籌資渠道 funding sources;financing channels
初見成效 initial success
出口統一管理、歸口經營 canalization of exports
出口退稅 export tax rebate
儲蓄存款 household deposits（不完全等同于西方的savingsdeposits，前者包括活期存款，后者不包括。）
儲蓄分流 diversion of household deposits
儲源萎縮 decline in the availability of household savings
傳導機制 transmission mechanism
從價稅 ad valorem tax
從緊控制 tight control
存貸款比例 loan/deposit ratio
存款保險體系 deposit insurance system
存款貨幣銀行 deposit money banks
存款準備金 required reserves
D
打白條 issue IOU
大額存單 certificate of deposit（CD）
大額提現 withdraw deposits in large amounts
大面積滑坡 wide-spread decline
大一統的銀行體制 （all-in-one）mono-bank system
呆賬（請見“壞賬”） bad loans
呆賬準備金 loan loss reserves（provisions）
呆滯貸款 idle loans
貸款沉淀 non-performing loans
貸款分類 loan classification
貸款限額管理 credit control;to impose credit ceiling
貸款約束機制 credit disciplinary（constraint）mechanism
代理國庫 to act as fiscal agent
代理金融機構貸款 make loans on behalf of other institutions
戴帽貸款 ear-marked loans
倒逼機制 reversed transmission of the pressure for easing monetary condition
道德風險 moral hazard
地區差別 regional disparity
第一產業 the primary industry
第二產業 the secondary industry
第三產業 the service industry;the tertiary industry
遞延資產 deferrable assets
訂貨不足 insufficient orders
定期存款 time deposits
定向募集 raising funds from targeted sources
東道國（請見“母國”） host country
獨立核算 independent accounting
短期國債 treasury bills
對沖操作 sterilization operation;hedging
對非金融部門債權 claims on non-financial sector
多種所有制形式 diversified ownership
E
惡性通貨膨脹 hyperinflation
二級市場 secondary market
F
發行貨幣 to issue currency
發行總股本 total stock issue
法定準備金 required reserves;reserve requirement
法人股 institutional shares
法人股東 institutional shareholders
法治 rule of law
房地產投資 real estate investment
放松銀根 to ease monetary policy
非現場稽核 off-site surveillance（or monitoring）
非銀行金融機構 non-bank financial institutions
非贏利性機構 non-profit organizations
分稅制 assignment of central and local taxes;tax assignment system
分業經營 segregation of financial business（services）;division of business scope based on the type of financial institutions
風險暴露（風險敞口） risk exposure
風險管理 risk management
風險意識 risk awareness
風險資本比例 risk-weighted capital ratios
風險資本標準 risk-based capital standard
服務事業收入 public service charges;user's charges
扶貧 poverty alleviation
負增長 negative growth
復式預算制 double-entry budgeting;capital and current budgetary account
G
G
改革試點 reform experimentation
杠桿率 leverage ratio
杠桿收購 leveraged buyout
高息集資 to raise funds by offering high interest
個人股 non-institutional shares
根本扭轉 fundamental turnaround（or reversal）
公開市場操作 open market operations
公款私存 deposit public funds in personal accounts
公用事業 public utilities
公有經濟 the state-owned sector;the public sector
公有制 public ownership
工業成本利潤率 profit-to-cost ratio
工業增加值 industrial value added
供大于求 supply exceeding demand;excessive supply
鼓勵措施 incentives
股份合作企業 joint-equity cooperative enterprises
股份制企業 joint-equity enterprises
股份制銀行 joint-equity banks
固定資產貸款 fixed asset loans
關稅減免 tariff reduction and exemption
關稅減讓 tariff concessions
關稅優惠 tariff incentives;preferential tariff treatment
規范行為 to regularize（or standardize）…behavior
規模效益 economies of scale
國計民生 national interest and people's livelihood
國家對個人其他支出 other government outlays to individuals
國家風險 country risk
國際分工 international division of labor
國際收支 balance of payments
國有獨資商業銀行 wholly state-owned commercial banks
國有經濟（部門） the state-owned（or public）sector
國有企業 state-owned enterprises（SOEs）
國有制 state-ownership
國有資產流失 erosion of state assets
國債回購 government securities repurchase
國債一級自營商 primary underwriters of government securities
過度競爭 excessive competition
過度膨脹 excessive expansion
過熱跡象 signs of overheating
H
合理預期 rational expectation
核心資本 core capital
合資企業 joint-venture enterprises
紅利 dividend
宏觀經濟運營良好 sound macroeconomic performance
宏觀經濟基本狀況 macroeconomic fundamentals
宏觀調控 macroeconomic management（or adjustment）
宏觀調控目標 macroeconomic objectives（or targets）
壞賬 bad debt
還本付息 debt service
換匯成本 unit export cost;local currency cost of export earnings
匯兌在途 funds in float
匯兌支出 advance payment of remittance by the beneficiary's bank
匯率并軌 unification of exchange rates
活期存款 demand deposits
匯率失調 exchange rate misalignment
混合所有制 diversified（mixed）ownership
貨幣政策態勢 monetary policy stance
貨款拖欠 overdue obligations to suppliers
J
基本建設投資 investment in infrastructure
基本經濟要素 economic fundamentals
基本適度 broadly appropriate
基準利率 benchmark interest rate
機關團體存款 deposits of non-profit institutions
機會成本 opportunity cost
激勵機制 incentive mechanism
積壓嚴重 heavy stockpile;excessive inventory
擠提存款 run on banks
擠占挪用 unwarranted diversion of（financial）resources（from designated uses）
技改投資 investment in technological upgrading
技術密集型產品 technology-intensive product
計劃單列市 municipalities with independent planning status
計劃經濟 planned economy
集體經濟 the collective sector
加大結構調整力度 to intensify structural adjustment
加工貿易 processing trade
加快態勢 accelerating trend
加強稅收征管稽查 to enhance tax administration
加權價 weighted average price
價格放開 price liberalization
價格形成機制 pricing mechanism
減虧 to reduce losses
簡化手續 to cut red tape;to simplify（streamline）procedures
交投活躍 brisk trading
繳存準備金 to deposit required reserves
結構扭曲 structural distortion
結構失調 structural imbalance
結構性矛盾突出 acute structural imbalance
結構優化 structural improvement（optimization）
結匯、售匯 sale and purchase of foreign exchange
金融脆弱 financial fragility
金融動蕩 financial turbulence
金融風波 financial disturbance
金融恐慌 financial panic
金融危機 financial crisis
金融壓抑 financial repression
金融衍生物 financial derivatives
金融詐騙 financial fraud
緊縮銀根 to tighten monetary policy
緊縮政策 austerity policies;tight financial policies
經常賬戶可兌換 current account convertibility
經濟特區 special economic zones（SEZs）
經濟體制改革 economic reform
經濟增長方式的轉變 change in the main source of economic growth（from investment expansion to efficiency gains）
經濟增長減速 economic slowdown;moderation in economic growth
經濟制裁 economic sanction
經營自主權 autonomy in management
景氣回升 recovery in business activity
境外投資 overseas investment
競爭加劇 intensifying competition
局部性金融風波 localized（isolated）financial disturbance
K
開辦人民幣業務 to engage in RMB business
可維持（可持續）經濟增長 sustainable economic growth
可變成本 variable cost
可自由兌換貨幣 freely convertible currency
控制現金投放 control currency issuance
扣除物價因素 in real terms;on inflation-adjusted basis
庫存產品 inventory
跨國銀行業務 cross-border banking
跨年度采購 cross-year procurement
會計準則 accounting standard
L
來料加工 processing of imported materials for export
離岸銀行業務 off-shore banking（business）
理順外貿體制 to rationalize foreign trade regime
利率杠桿的調節作用 the role of interest rates in resource allocation
利潤驅動 profit-driven
利息回收率 interest collection ratio
聯行清算 inter-bank settlement
連鎖企業 franchise（businesses）;chain businesses
良性循環 virtuous cycle
兩極分化 growing income disparity;polarization in income distribution
零售物價指數 retail price index（RPI）
流動性比例 liquidity ratio
流動資產周轉率/流通速度 velocity of liquid assets
流動資金貸款 working capital loans
流通體制 distribution system
流通網絡 distribution network
留購（租賃期滿時承租人可購買租賃物） hire purchase
壟斷行業 monopolized industry（sector）
亂集資 irregular（illegal）fund raising
亂收費 irregular（illegal）charges
亂攤派 unjustified（arbitrary）levies
M
買方市場 buyer's market
賣方市場 seller's market
賣出回購證券 matched sale of repo
貿易差額 trade balance
民間信用 non-institutionalized credit
免二減三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years
明補 explicit subsidy
明虧 explicit loss
名牌產品 brand products
母國（請見“東道國”） home country
N
內部控制 internal control
內部審計 internal audit
內地與香港 the mainland and Hong Kong
內債 domestic debt
扭虧為盈 to turn a loss-making enterprise into a profitable one
扭曲金融分配 distorted allocation of financial resources
農副產品采購支出 outlays for agricultural procurement
農村信用社 rural credit cooperatives（RCCs）
P
泡沫效應 bubble effect
泡沫經濟 bubble economy
培育新的經濟增長點 to tap new sources of economic growth
片面追求發展速度 excessive pursuit of growth
平衡發展 balanced development
瓶頸制約 bottleneck（constraints）
平穩回升 steady recovery
鋪底流動資金 initial（start-up）working capital
普遍回升 broad-based recovery
配套改革 concomitant（supporting）reforms
配套人民幣資金 local currency funding of…
Q
企業辦社會 enterprises burdened with social responsibilities
企業集團戰略 corporate group strategy
企業兼并重組 company merger and restructuring
企業領導班子 enterprise management
企業所得稅 enterprise（corporate）income tax
企業效益 corporate profitability
企業資金違規流入股市 irregular flow of enterprise funds into the stock market
欠稅 tax arrears
欠息 overdue interest
強化稅收征管 to strengthen tax administration
強制措施 enforcement action
翹尾因素 carryover effect
切一刀 partial application
清理收回貸款 clean up and recover loans
（破產）清算 liquidation
傾斜政策 preferential policy
區別對待 differential treatment
趨勢加強 intensifying trend
全球化 globalization
權益回報率 returns on equity（ROE）
缺乏后勁 unsustainable momentum
R
繞規模貸款 to circumvent credit ceiling
人均國內生產總值 per capita GDP
人均收入 per capita income
人民幣升值壓力 upward pressure on the Renminbi（exchange rate）
認繳資本 subscribed capital
軟貸款 soft loans
軟預算約束 soft budget constraint
軟著陸 soft landing
S
三角債 chain debts;inter-enterprise arrears
善政廉政 good governance
商業貸款 commercial loans
上市公司 （publicly）listed corporations
設備利用 capacity utilization
社會保障 social safety net;social security（insurance）
深層次矛盾 deep-rooted structural imbalance
審批金融機構 to license financial institutions
審慎監管 prudential supervision
生產能力閑置 unutilized capacity
生息資產 interest-bearing assets
實際利用外資 disbursement of foreign capital;actual inflow of foreign investment
實際有效匯率 real effective exchange rate
實時 real time
實收資本 paid-in capital
實現利潤 realized profit
市場分割 market segmentation
市場經濟 market economy
市場占有率（市場份額） market share
市場準入 market access（指商品和勞務的進入）；market entry（指機構的審批）
市價總值 market capitalization
適度從緊 appropriately tight
適時調節 timely adjustment
收回對金融機構貸款 to recall central bank loans （to financial institutions）
稅后還貸 amortization（repayment of loans）after tax
稅收流失 tax erosion
稅源不足 weak tax base
私營經濟（私人經濟） the private sector
私有制 private ownership
所有者權益 owner's equity
T
逃稅（請見“避稅”） tax evasion
套匯 （1）指合法:currency swap;arbitrage（2）指非法:illegal purchase of foreign exchange
剔除季節性因素 seasonally adjusted
調節流動性 to influence liquidity level
貼現窗口 discount window
同比 on year-on-year basis;over the same period of the previous year
同業拆借（放） inter-bank borrowing（lending）
同業拆借市場利率（中國） CHIBOR（China inter-bank offered rate）
同業融通票據 inter-bank financing bills
同業往來 inter-bank transactions
透支 overdraft
退稅 tax refund（rebate）
頭寸 position
吞吐基礎貨幣 adjustment of monetary base
脫媒現象 disintermediation
W
外部審計 external audit
外國直接投資 foreign direct investment （FDI）
外匯儲備 foreign exchange reserves
外匯調劑 foreign exchange swap
外匯占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings
外向型經濟 export-oriented economy
外債 external debt
外資企業 foreign-funded enterprises
完善現代企業制度 to improve the modern enterprise system
完稅憑證 tax payment documentation
違法經營 illegal business
委托存款 entrusted deposits
穩步增長 steady growth
穩健的銀行系統 a sound banking system
穩中求進 to make progress while ensuring stability
無紙交易 book-entry（or paperless/***less）transaction
物價監測 price monitoring
X
吸納流動性 to absorb liquidity
稀缺經濟 scarcity economy
洗錢 money laundering
系統內調度 fund allocation within a bank
系統性金融危機 systemic financial crisis
下崗工人 laid-off employees
下游企業 down-stream enterprises
現場稽核 on-site examination
現金滯留（居民手中） cash held outside the banking system
鄉鎮企業 township and village enterprises（TVEs）
消費物價指數 consumer price index（CPI）
消費稅 excise（consumption）tax
消滅財政赤字 to balance the budget;to eliminate fiscal deficit
銷貨款回籠 reflow of corporate sales income to the banking system
銷售平淡 lackluster sales
協議外資金額 committed amount of foreign investment
新經濟增長點 new sources of economic growth
新開工項目 new projects;newly started projects
新增貸款 incremental credit; loan increment; credit growth; credit expansion
新增就業位置 new jobs;new job opportunities
信貸規模考核 review the compliance with credit ceilings
信號失真 distorted signals
信托投資公司 trust and investment companies
信息不對稱 information asymmetry
信息反饋 feedback（information）
信息共享系統 information sharing system
信息披露 information disclosure
信用擴張 credir expansion
信用評級 credit rating
姓“資”還是姓“社” pertaining to socialism or capitalism;socialist orcaptialist
行政措施 administrative measures
需求膨脹 demand expansion; excessive demand
虛偽存款 window-dressing deposits
削減冗員 to shed excess labor force
尋租 rent seeking
迅速反彈 quick rebound
Y
養老基金 pension fund
一刀切 universal application;non-discretionary implementation
一級市場 primary market
應收未收利息 overdue interest
銀行網點 banking outlets
贏利能力 profitability
營業稅 business tax
硬貸款（商業貸款） commercial loans
用地審批 to grant land use right
有管理的浮動匯率 managed floating exchange rate
證券投資 portfolio investment
游資（熱錢） hot money
有市場的產品 marketable products
有效供給 effective supply
誘發新一輪經濟擴張 trigger a new round of economic expansion
逾期貸款 overdue loans;past-due loans
與國際慣例接軌 to become compatible with internationally accepted
與國際市場接軌 to integrate with the world market
預算外支出（收入） off-budget （extra-budgetary） expenditure（revenue）
預調 pre-emptive adjustment
月環比 on a month-on-month basis; on a monthly basis
Z
再貸款 central bank lending
在國際金融機構儲備頭寸 reserve position in international financial institutions
在人行存款 deposits at （with） the central bank
在途資金 fund in float
增加農業投入 to increase investment in agriculture
增勢減緩 deceleration of growth;moderation of growthmomentum
增收節支措施 revenue-enhancing and expenditure control measures
增長平穩 steady growth
增值稅 value-added tax（VAT）
漲幅偏高 higher-than-desirable growth rate;excessive growth
賬外賬 concealed accounts
折舊 depreciation
整頓 retrenchment;consolidation
政策工具 policy instrument
政策性業務 policy-related operations
政策性銀行 policy banks
政策組合 policy mix
政府干預 government intervention
證券交易清算 settlement of securities transactions
證券業務占款 funding of securities purchase
支付困難 payment difficulty
支付能力 payment capacity
直接調控方式向 to increase the reliance on indirect policy instruments
間接調控方式轉變職能轉換 transformation of functions
職業道德 professional ethics
指令性措施 mandatory measures
指令性計劃 mandatory plan;administered plan
制定和實施貨幣政策 to conduct monetary policy;to formulate and implement monetary policy
滯后影響 lagged effect
中介機構 intermediaries
中央與地方財政 delineation of fiscal responsibilities
分灶吃飯重點建設 key construction projects;key investment project
周期谷底 bottom（trough）of business cycle
周轉速度 velocity
主辦銀行 main bank
主權風險 sovereign risk
注冊資本 registered capital
逐步到位 to phase in;phased implementation
逐步取消 to phase out
抓大放小 to seize the big and free the small（to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition）
專款專用 use of funds as ear-marked
轉貸 on-lending
轉軌經濟 transition economy
轉機 turnaround
轉折關頭 turning point
準財政赤字 quasi-fiscal deficit
準貨幣 quasi-money
資本不足 under-capitalized
資本充足率 capital adequacy ratio
資本利潤率 return on capital
資本賬戶可兌換 capital account convertibility
資不抵債 insolvent;insolvency
資產負債表 balance sheet
資產負債率 liability/asset ratio;ratio of liabilities to assets
資產集中 asset concentration
資產貢獻率 asset contribution factor
資產利潤率 return on assets （ROA）
資產質量 asset quality
資產組合 asset portfolio
資金成本 cost of funding;cost of capital;financing cost
資金到位 fully funded （project）
資金寬裕 to have sufficient funds
資金利用率 fund utilization rate
資金缺口 financing gap
資金體外循環 financial disintermediation
資金占壓 funds tied up
自籌投資項目 self-financed projects
自有資金 equity fund
綜合國力 overall national strength（often measured by GDP）
綜合效益指標 overall efficiency indicator
綜合治理 comprehensive adjustment（retrenchment）;over-haul
總成交額 total contract value
總交易量 total amount of transactions
總成本 total cost
最后貸款人 lender of last resort
※ 來源：考研論壇 bbs.kaoyan.com
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