国际贸易实务 名词中英文对照（合集）

第一篇：国际贸易实务 名词中英文对照

1．InternationalSettlement国际结算

2．International Customs国际惯例

3．booklet of authorized signatures签字样本

4．test key密押

5．Correspondent Bank代理行

6．SWIFT环球银行金融电讯协会

1．bill of exchange汇票

2．banker’s draft银行汇票

3．commercial bill商业汇票

4．banker’s acceptance bill银行承兑汇票

5．trader’s acceptance bill商业承兑汇票

6．documentary bill跟单汇票

7．clean bill光票

8．sight draft，demand draft即期汇票

9．time bill，usance bill远期汇票

10．drawer，payee，drawee出票人，收款人，付款人；

11．endorsement背书

12．acceptance承兑

13．without recourse免于追索

14．notice of dishonour拒付通知

15．protest拒绝证书

16．promissory note本票

17．cheque / check支票

18．cash cheque现金支票

19．cheque for transfer转帐支票

20．crossed check划线支票

1．T/T：Telegraphic Transfer，电汇

2．M/T：Mail Transfer，信汇

3．D/D：Banker's Demand Draft，票汇

4．O/A： Open Account，赊销交易

5．CAD：Cash against documents，交单付现

6．B/O：By order of，汇款人

1．Remittance：汇款

2．payment order：汇款委托书

3．M/T advice：信汇委托书

4．telegraphic transfer：电汇

5．banker's demand draft：票汇

6．mail transfer：信汇

1．Financial Documents金融单据

2．Commercial Documents商业单据

3．Collection托收

4．Principal委托人

5．Remitting Bank托收行

6．Collecting Bank代收行

7．Clean Collection光票托收

8．Documentary Collection跟单托收

9．Documents against Payment付款交单

10．Documents against Acceptance承兑交单

11．Trust Receipt信托收据

12．Outward Bills出口押汇

13．Uniform Rules for Collection托收统一规则

14．Documentary Bill for Collection跟单托收

1．Documentary Credit跟单信用证

2．Cover Letter或Bill of Purchase寄单面函

3．Credit Opened by Mail信开本信用证

4．Credit Opened by Teletransmission电开本信用证

5．Operative Instrument有效文本

6．Expiry Date and Place有效日期和地点

7．Nominated Bank指定银行

8．Partial Shipment分批装运

9．Special Condition特别条款

10．Discrepancy不符点

11．Issuing Bank开证行

12．Applicant申请人

13．Advising Bank通知行

14．Beneficiary受益人

15．Negotiating Bank议付行

16．Confirming Bank保兑行

17．Reimbursing Bank偿付行

18．Sight Payment Credit即期付款信用证

19．Deferred Payment Credit迟期付款信用证

20．Acceptance Credit承兑信用证

21．Confirmed Credit保兑信用证

22．Usance Credit Payable at Sight假远期信用证

23．Anticipatory Credit预支信用证

24．Transferable Credit可转让信用证

25．Back to Back Credit背对背信用证

26．Reciprocal Credit对开信用证

27．Revolving Credit循环信用证

28．Strict Compliance严格相符

29．Substantial Compliance实质相符

30．Fraud Exception Principle欺诈例外原则

五、将下列英文译成中文

1．Independentguarantee：独立性保函

2．Accessory Guarantee：从属性保函

3． reissuingbank：转开行

4． counter-guarantor：反担保人

5．Standby letter of credit：备用信用证

六、将下列英文译成中文

1．International Factoring国际保理

2．Credit Control信用销售控制

3．Collection of Receivables带收账款

4．Financed Factoring融资保理

5．Non-Financed Factoring非融资保理

6．Maturity Factoring到期保理

7．Non-Recoursed Factoring无追索权保理

8．Recoursed Factoring有追索权保理

9．Disclosed Factoring

10．Undisclosed Factoring

11．Two Factor System

12．Single Factor System

13．Maintenance of Sales Ledger

14．Protection for buyer's Credit

15．Export Trade Finance

16．Application for a Credit Approval

1．Commercial Invoice

2．Transport Documents

3．Insurance Documents

4．Receipt Invoice

5．Shipping Mark

6．Ocean Bill of Lading

7．Shipped B/L

8．Received for Shipment B/L

9．Transshipment B/L

10．Through B/L

11．Direct B/L

12．Order B/L

13．Anti-dated B/L

14．Non-negotiable Sea Waybill

15．Air Waybill

16．Master Air Waybill

17．Cargo Receipt，C/R

18．Parcel Post Receipt

19．Insurance Policy

20．Multimodal Transport Document

21．Insurance Certificate

22．Open Policy

23．Insurance Declaration

24．Cover Note, Binder

25．Certificate of Origin

26．Inspection Certificate公开型保理 隐蔽型保理 双保理商保理型式 单保理商保理型式 销售账务管理 信用担保 贸易融资 信用额度申请表商业发票运输单据保险单据收妥发票唛头海运提单已装船提单备运提单转船提单联运提单直达提单指示提单倒签提单不可转让海运单空运运单主运单承运货物收据邮包收据正式保险单多式运输单据保险凭证预约保险单保险声明暂保单原产地证明书检验证明书

第二篇：国际贸易实务名词翻译

Term translation

Chapter1 流动性过剩 自给自足 经济资源 直接投资 国际收支 商品交换 出口退税 倾销

出口型经济增长 东道国 贸易差额 贸易顺差 贸易逆差 欧盟

国际收支顺差 国际收支逆差 有形贸易 无形贸易 货物贸易 服务贸易

Chapter2 关税壁垒 非关税壁垒 从量税 配额

保护性关税 市场失灵 幼稚产业 许可证制度 财政关税 政府采购 贸易保护主义 从价税 最低限价 本地采购规则 增加内需

domestic content red-tape barriers export subsidies binding quota absolute quotas

excess liquidity self-sufficient economic resources direct investment balance of payments barter

export tax rebate dumping

export-driven economic growth host country balance of trade

favorable balance of trade unfavorable balance of trade European Union

favorable balance of payments unfavorable balance of payments visible trade invisible trade trade in goods trade in services

tariff barriers non-tariff barriers specific duties quota

protective tariff market failure infant industry licensing system revenue tariff

government procurement trade protectionism Ad Valorem Duties floor price

“buy local” rules raise domestic demand 国内含量 进口环节壁垒 出口补贴 绑定配额 绝对配额

Term translation

VER tariff-rate quotas zero quota “buy local” rules Chapter3 trade bloc trade block open regionalism free trade area customs union common market economic union trade embargoes boycotts 歧视性关税 经济制裁 贸易弹性 双边贸易协定 多边贸易协定 最惠国

Chapter4 施惠国 受惠国 缔约国 市场准入 透明度

紧急进口措施 争端解决机制 可持续发展 特许经营

Chapter5 装运港 船上交货 卸货费 多式联运 投保 内陆水运 清关

象征性交货 VAT String sales

自愿出口限制 关税配额 零配额

本地采购原则

贸易集团

贸易禁运/ 封锁 开放式区域主义 自由贸易区 关税联盟 共同市场 经济联盟 贸易禁运 抵制

discriminatory tariffs economic sanction trade elasticity

bilateral trade agreement multilateral trade agreements most favored nation

Patronage nations Favored nations Contracting Parties market access transparency

Urgent Importing Measures dispute settlement mechanism sustainable development franchise

port of shipment FOB

discharge expense multimodal transport cover insurance

marine navigation on inland waterway customs clearance symbolic delivery 增值税 *连环贸易

Term translation

procure the goods already so delivered

*采购已交付货物

place the goods at the disposal of the buyer *货物放置由买方处置

Chapter6 毛重 理论重量 净重 约定皮重 公量 单位重量 含水量习惯皮重 法定重量 实际皮重 从价税平均皮重 货样不符 副产品

国家质量监督检验检疫总局

Chapter7 油轮 定程租船 滚装船 定期租船 载驳轮 光船租船 船期表 租船合同 滞期费 班轮运价表 速遣费 选卸附加费 直航附加费 转船附加费 港口拥挤附加费 运输代理 包裹 拼箱货 结汇 整装箱 空运单

集装箱货运站 装运通知

gross weight

theoretical weight net weight computed tare

conditioned weight unit weight water capacity customary tare legal weight actual weight ad valorem duty average tare

goods not equal to the sample by-products

General Administration of Quality SupervisionOil tanker Voyage Charter Ro/Ro vessel Time Charter

LASH(Light Aboard Ship)Bare Boat Charter(BBC)sailing schedule charter contract demurrage charge

liner freight rate schedule dispatch money

optional additional direct additional

transshipment surcharge Port Congestion Surcharge transportation agent package

LCL(Less than container load)settlement

FCL(Full container load)Air waybill container yard shipping notice

Term translation

处置权

partial shipment partial transshipment bill of lading clean B/L order B/L combined transport B/L blank B/L straight B/L through B/L liner B/L ante-dated B/L advanced B/L consignment note blank endorsement IATA combined transport documents FCL LCL Chapter8 投保人 共同海损 投保金额 外来风险 保险单 推定全损 海上风险 施救费用 救助费用 意外事故 承保人 单独海损 保险费

航空运输货物战争险 陆运险 陆运一切险 估损费用

航空运输一切险

Ocean marine insurance War risk Basic risks coverage Insured amount T.P.N.D.right of disposal 分批装船 分批转运 提单 清洁提单 指示提单 联合运输提单 空白提单 记名提单 联运提单 班轮提单 倒签提单 预借提单

陆运或铁路运输通知 空白背书

国际航空运输协会 多式联运单据 整箱货 拼箱货

insured

general average insured amount extraneous risks insurance policy constructive average marine risks salvage charges

sue and labor expenses misfortune insurer

particular average insurance premium

air transportation war risk land transportation risks land transportation all risks risk estimation charges

air transportation all risks charges 海运保险 战争险 基本险种 投保金额

偷盗、失窃、提货不着险

Term translation

Taint of odor Overland transportation insurance Parcel post insurance Free from particular average Additional risks coverage Fresh water and/or rain damage With particular average Chapter 9 Cost structure Cost of production Profit margin Selling cost Target costing Everyday low pricing(EDLP)total fixed costVariable cost Skimming price strategy Penetration strategy Floating exchange risk 以成本为基础的定价法 损益两平定价法 边际成本定价法 损益两平点 计价货币 支付货币 硬通货 软通货 汇率 佣金 折扣 价款调整 期货市场 现货市场 Chapter10 信用状况 远期信用证 通知银行 信用证有效期 交付运单 支付保障条款 支付结算

申请人与受益人 国际保理

串味险

陆上运输保险 邮寄包裹保险平安险 附加险别 淡水雨淋险 水渍险

成本构成 生产成本 边际利润 销售成本 目标成本法

每日低价 变动成本 撇脂定价战略 渗透定价战略 浮动汇率风险 pricing based on cost break-even pricing Marginal cost pricing break-even point money of account money of payment hard currency soft currency exchange rate commission discount price adjustment forward market spot market

credit standard

time L/C, usance L/C advising bank

the maturity of L/C the maturity of L/C delivery of B/L

confirmation of credit applicant and beneficiary international factoring

Term translation

第三篇：测量学名词中英文对照

测绘学名词(中英对照)

01.001 测绘学 surveying and mapping, SM

01.002 中华人民共和国测绘法 Law of Surveying and Mapping of the People's Republic of China

01.003 测绘标准 standards of surveying and mapping

01.004 测量规范 specifications of surveys

01.005 地形图图式 topographic map symbols

01.006 大地测量学 geodesy

01.007 地球形状 earth shape, figure of the earth

01.008 重力基准网 gravity standard network

01.009 重力场gravity field

01.010 地心坐标系 geocentric coordinate system

01.011 地球椭球 earth ellipsoid

01.012 大地原点 geodetic origin

01.013 水准原点 leveling origin

01.014 测量标志survey mark

01.015 测量觇标observation target

01.016 高程基准height datum

01.017 1954年北京坐标系 Beijing geodetic coordinate system195401.018高程系统height system

01.019平均海[体]面mean sea level

01.020黄海平均海[水]面Huanghai mean sea level01.021海拔height above sea level

01.022海军导航卫星系统Navy Navigation Satellite System，NNSS01.023NAVSTAR全球定位系统NAVSTAR Global Positioning System，NAVSTAR GPS

01.024 惯性测量系统inertial surveying system，ISS

01.025 摄影测量与遥感学photogrammetry and remote sensing01.026 航空摄影测量aerophotogrammetry, aerial photogrammetry01.027 航天摄影测量（又称“太空摄影测量”）space photogrammetry01.028 非地形摄影测量non-topographic photogrammetry01.029 水下摄影测量underwater photogrammetry

01.030 航空航天摄影aero—space photogrammetry01.031 航空遥感aerial remote sensing

01.032 航天遥感space remote sensing

01.033 图像image

01.034 影像image, imagery

01.035 图形Graphics

01.036判读（又称“判释”、“解译”）interpretation01.037 模拟摄影测量analog photogrammetry

01.038 解析摄影测量analytical photogrammetry, numerical photogrammetry

01.039数字摄影测量digital photogrammetry

01.040数字地图模型（又称“数值地型”）digital terrain model, DTM01.041 遥感图象处理image processing of remote sensing

01.042 遥感模式识别pattern recognition of remote sensing01.043 地图制图学（又称“地图学”）cartography

01.044 地理坐标网geographic graticule

01.045 经纬网fictitious graticule

01.046 方里网kilometer grid

01.047 邻带方里网grid of neighboring zone

01.048 坐标格网coordinate grid

01.049 地理坐标参考系geographical reference system，GEOREF01.050 地图map

01.051 地形图topographic map

01.052平面图plan

01.053 普通地图general map

01.054 专题地图thematic map

01.055 地图集atlas

01.056 地球仪globe

01.057 地图规范map specifications

01.058 地图生产map production

01.059 地图投影map projection

01.060 地图编制（又称“编图”）map compilation

01.061 地图复制map reproduction

01.062 地图印刷map printing

01.063 地图利用map use

01.064 地图量算cartometry

01.065 机助地图制图 computer-aided cartography，computer-assisted cartography, CAC

01.066 自动化制图automatic cartography

01.067 自动绘图automatic plotting

01.068 图形显示graphic display

01.069 遥感制图remote sensing mapping

01.070 地名学toponomastics, toponymy

01.071 地名geographical name, place name

01.072 工程测量学engineering surveying

01.073 比例尺scale

01.074 基本比例尺basic scale

01.075 等高线contour

01.076 等高距contour interval

01.077 测量平差survey adjustment，adjustment of observations01.078 精度估计precision estimation

01.079 精［密］度precision

01.080 准确度accuracy

01.081 偶然误差accident error

01.082 系统误差systematic error

01.083 粗差gross error

01.084 常差constant error

01.085 多余观测redundant observation

01.086 闭合差closing error, closure

01.087 限差tolerance

01.088 相对误差relative error

01.089 绝对误差absolute error

01.090 中误差mean square error

01.091 误差椭圆error ellipse

01.092 边长中误差mean square error of side length

01.093 测角中误差mean square error of angle observation

01.094 方位角中误差mean square error of azimuth

01.095 坐标中误差mean square error of coordinate

01.096 点位中误差mean square error of a point

01.097 高程中误差mean square error of height

01.098 国土基础信息系统land base information system

01.099 大地控制数据库geodetic data base

01.100 重力数据库gravimetric data base

01.101 地形数据库topographic data base

01.102 地理信息系统geographical information system，GIS

01.103 地图数据库map data base

01.104 地图数据库管理系统 cartographic data base management system01.105 地名数据库place-name data base

01.106 地籍信息系统cadastral information system

01.107 土地信息系统land information system，LIS

01.108 制图专家系统cartographic expert system

01.109 海洋测绘hydrographic surveying and charting

01.110 测绘仪器instrument of surveying and mapping

01.111 大地测量仪器geodetic instrument

01.112 测距仪distance measuring instrument，rangefinder

01.113 重力仪gravimeter

01.114 定位系统positioning system

01.115 摄影测量仪器photogrammetric instrument

01.116 立体测图仪stereoplotter

01.117 数字摄影测量工作站 digital photogrammetric station

01.118 全数字化自测图系统 full digital automatic mapping system01.119 图形输入设备graphic input unit

01.120 图形输出设备graphic output unit

01.121 中国测绘学会Chinese Society of Surveying and Mapping，CSSM01.122 国际测绘联合会International Union of Surveying and Mapping，IUSM

01.123 国际测量师联合会Federation Internationale des Geometres，FIG（法语）

01.124 国际大地测量学与地球物理学International Union of Geodesy and Geophysics，IUGG

01.125 国际大地测量学协会International Association of Geodesy IAG01.126 国际摄影测量与遥感学会 International Society for

Photogrammetry and Remote Sensing，ISPRS

01.127 国际地图学协会International Cartographic Association，ICA01.128国际海道测量组织International Hydrography Organization, IHO

第四篇：财务会计名词中英文对照

财会名词汉英对照表（1）会计与会计理论

会计accounting

决策人 Decision Maker

投资人 Investor

股东 Shareholder

债权人 Creditor

财务会计 Financial Accounting

管理会计 Management Accounting

成本会计 Cost Accounting

私业会计 Private Accounting

公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant

国际会计准则委员会 IASC

美国注册会计师协会 AICPA

财务会计准则委员会 FASB

管理会计协会 IMA 美国会计学会 AAA

税务稽核署 IRS

独资企业 Proprietorship

合伙人企业 Partnership

公司 Corporation

会计目标 Accounting Objectives

会计假设 Accounting Assumptions 会计要素 Accounting Elements

会计原则 Accounting Principles

会计实务过程 Accounting Procedures

财务报表 Financial Statements 财务分析 Financial Analysis

会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption

资产 Asset

负债 Liability

业主权益 Owner's Equity 收入 Revenue

费用 Expense

收益 Income

亏损 Loss

历史成本原则 Cost Principle

收入实现原则 Revenue Principle

配比原则 Matching Principle

全面披露原则 Full-disclosure(Reporting)principle

客观性原则 Objective Principle

一致性原则 Consistent Principle

可比性原则 Comparability Principle 重大性原则 Materiality Principle

稳健性原则 Conservatism Principle 权责发生制 Accrual Basis

现金收付制 Cash Basis 财务报告 Financial Report

流动资产 Current assets 流动负债 Current Liabilities

长期负债 Long-term Liabilities 投入资本 Contributed Capital

留存收益 Retained Earning（2）会计循环

会计循环Accounting Procedure/Cycle

会计信息系统 Accounting information System 账户 Ledger

会计科目 Account

会计分录Journal entry

原始凭证 Source Document

日记账 Journal

总分类账 General Ledger

明细分类账 Subsidiary Ledger 试算平衡 Trial Balance

现金收款日记账 Cash receipt journal

现金付款日记账 Cash disbursements journal

销售日记账 Sales Journal

购货日记账 Purchase Journal

普通日记账 General Journal

工作底稿 Worksheet 调整分录 Adjusting entries

结账 Closing entries（3）现金与应收账款

现金 Cash

银行存款Cash in bank

库存现金 Cash in hand

流动资产 Current assets

偿债基金 Sinking fund

定额备用金 Imprest petty cash

支票 Check(cheque)银行对账单 Bank statement

银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit

在途支票 Outstanding check 应付凭单 Vouchers payable

应收账款 Account receivable 应收票据 Note receivable

起运点交货价 F.O.B shippi

ng point 目的地交货价 F.O.B destination point

商业折扣 Trade discount

现金折扣 Cash discount

销售退回及折让 Sales return and allowance

坏账费用 Bad debt expense

备抵法 Allowance method

备抵坏账 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 账龄分析法 Aging analysis method

直接冲销法 Direct write-off method 带息票据 Interest bearing note

不带息票据 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

贴现Discount 背书 Endorse

拒付费 Protest fee（4）存货

存货 Inventory

商品存货 Merchandise inventory

产成品存货 Finished goods inventory 在产品存货 Work in process inventory

原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point

目的地抵岸价格 F.O.B destination 寄销 Consignment

寄销人 Consignor

承销人Consignee 定期盘存 Periodic inventory

永续盘存 Perpetual inventory 购货 Purchase

购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification

加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO

后进先出法 Lost-in, first-out or LIFO

移动平均法 Moving average

成本或市价孰低法 Lower of cost or market or LCM 市价 Market value

重置成本 Replacement cost

可变现净值 Net realizable value 上限 Upper limit

下限 Lower limit

毛利法Gross margi

n method 零售价格法 Retail method

成本率 Cost ratio（5）长期投资

长期投资 Long-term investment

长期股票投资Investment on stocks 长期债券投资 Investment on bonds

成本法 Cost method

权益法 Equity method 合并法 Consolidation method

股利宣布日 Declaration date

股权登记日 Date of record

除息日 Ex-dividend date

付息日 Payment date

债券面值 Face value, Par value 债券折价 Discount on bonds

债券溢价 Premium on bonds

票面利率 Contract interest rate, stated rate

市场利率 Market interest ratio, Effective rate 普通股 Common Stock

优先股 Preferred Stock 现金股利 Cash dividends 股票股利 Stock dividends

清算股利 Liquidating dividends

到期日 Maturity date 到期值 Maturity value

直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization（6）固定资产

固定资产 Plant assets or Fixed assets

原值Original value

预计使用年限 Expected useful life 预计残值 Estimated residual value

折旧费用 Depreciation expense

累计折旧 Accumulated depreciation

账面价值 Carrying value

应提折旧成本 Depreciation cost

净值 Net value

在建工程 Construction-in-process

磨损 Wear and tear

过时 Obsolescence

直线法 Straight-line method(SL)工作量法 Units-of-production method(UOP)

加速折旧法 Accelerated depreciation method 双倍余额递减法 Double-declining balance method(DDB)年数总和法 Sum-of-the-years-digits method(SYD)以旧换新 Trade in

经营租赁 Operating lease

融资租赁 Capital lease

廉价购买权 Bargain purchase option(BPO)

资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments（7）无形资产

无形资产 Intangible assets

专利权 Patents

商标权 Trademarks, Trade names

著作权 Copyrights

特许权或专营权 Franchises

商誉 Goodwill

开办费 Organization cost 租赁权 Leasehold

摊销 Amortization（8）流动负债

负债Liability

流动负债 Current liability

应付账款 Account payable 应付票据 Notes payable

贴现票据 Discount notes 长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable

预收苏益 Prepayments by customers 存入保证金 Refundable deposits

应付费用 Accrual expense

增值税 Value added tax

营业税 Business tax

应付所得税 Income tax payable

应付奖金 Bonuses payable 产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency

或有负债 Contingent

或有损失 Loss contingencies 或有利得 Gain contingencies

永久性差异 Permanent difference 时间性差异 Timing difference

应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method 递延所得税负债法 Deferred income tax liability method（9）长期负债

长期负债 Long-term Liabilities

应付公司债券 Bonds payable

有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds

保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds

一次还本公司债券 Term Bonds 分期还本公司债券 Serial Bonds

可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds

可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds

无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds

收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate

实际利率 Actual rate 有效利率 Effective rate

溢价 Premium

折价 Discount 面值 Par value

直线法 Straight-line method

实际利率法 Effective interest method 到期直接偿付 Repayment at maturity

提前偿付 Repayment at advance 偿债基金 Sinking fund

长期应付票据 Long-term notes payable 抵押借款 Mortgage loan（10）业主权益

权益 Equity

业主权益Owner's equity

股东权益 Stockholder's equity

投入资本 Contributed capital

缴入资本 Paid-in capital

股本 Capital stock 资本公积 Capital surplus

留存收益 Retained earnings

核定股本 Authorized capital stock

实收资本 Issued capital stock

发行在外股本 Outstanding capital stock

库藏股 Treasury stock

普通股 Common stock

优先股 Preferred stock 累积优先股 Cumulative preferred stock

非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash

非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock

发行成本 Issua

nce cost 成本法 Cost method

面值法 Par value method

捐赠资本 Donated capital

盈余分配 Distribution of earnings

股利 Dividend

股利政策 Dividend policy 宣布日 Date of declaration

股权登记日 Date of record

除息日 Ex-dividend date 股利支付日 Date of payment

现金股利 Cash dividend

股票股利 Stock dividend

拨款 appropriation（11）财务报表

财务报表 Financial Statement

资产负债表Balance Sheet

收益表 Income Statement

账户式 Account Form

报告式 Report Form

编制（报表）Prepare 工作底稿 Worksheet

多步式 Multi-step

单步式Single-step（12）财务状况变动表

财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）

财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）

营运资金 Working Capital

全部资源概念 All-resources concept 直接交换业务 Direct exchanges

正常营业活动 Normal operating activities 财务活动 Financing activities

投资活动 Investing activities（13）财务报表分析

财务报表分析 Analysis of financial statements

比较财务报表 Comparative financial statements 趋势百分比 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

价益比 Price-earnings ratio

普通股每股账面价值 Book value per share of common stock 资本报酬率 Return on investment

总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds

已获利息倍数 Number of times interest earned 债券比率 Debt ratio

优先股收益率 Yield rate on preferred stock

营运资本 Working Capital

周转 Turnover

存货周转率 Inventory turnover 应收账款周转率 Accounts receivable turnover

流动比率 Current ratio

速动比率 Quick ratio 酸性试验比率 Acid test ratio（14）合并财务报表

合并财务报表 Consolidated financial statements

吸收合并 Merger

创立合并 Consolidation

ompany

附属公司 Subsidiary company

rest 权益联营合并 Pooling of interest

by purchase 权益法 Equity method

d

控股公司 Parent c少数股权 Minority inte购买合并 Combination

成本法 Cost metho

第五篇：物流常用名词中英文对照

物流常用名词中英文对照

alternate tiers row pattern交错码放AGV无人搬运车anchoring膨胀螺丝

AS/RS(Automatic Storage Retrieval System)自动存取机/系统 自动存取仓储系统 自动仓库系统

assembly packaging集合包装average inventory平均存货battery电瓶beam橫撑，横梁belt conveyor皮带式输送机（带）block pattern row pattern整齐码放bonded warehouse国际物流中心保税仓库brick pattern砌砖式码放

buffer stock 缓冲储备cantilever shalving悬臂架cargo freight货物carrying搬运

chain conveyor链条式输送机（带）charger充电机

cold chain system冷冻链系统common carrier 公共承运人consolidation装运整合container terminal集装箱中转站contract carrier 契约承运人contract logistics契约物流

counterbalance truck

平衡式电动(柴油、电动、瓦斯)堆高机cycle inventory

周期存货delivery配送depalletizer托盘拆垛机devanning拆箱

diagonal bracing斜撑dock leveller月台调整板dock shelter

月台门封(充气式,非充气式)double-deep pallet racking双层深式重型物料钢架drive-in pallet racking直入式重型物料钢架dry cargo干货dunnage填充

electronic data interchange电子资料交换EDI

export processing zone加工出口区fill rate

供应比率

floor utilization percentage地面面积利用率flow(dynamic)racking重型流力架

flow(dynamic)rack shelving 轻型(料盒、纸箱)流力架forklift truck 叉车

four-way reach truck四向式电动堆高机frame 支柱组frame feet脚底板frame joint柱连杆freight container货物集装箱general cargo一般货物hand pallet truck油压拖板车horizontal bracing橫撑industrial door 工业门industrial vehicle工业车辆

intermodal transportation

复合一贯运输lashing捆扎加固levelling plate垫片LGV

激光引导无人搬运车 load efficient装载效率

loading and unloading 装卸

logistical utilities物流效用logistics物流

materials handling物料搬运mezzanines floor 积层架mini-load AS/RS料盒式自动仓库系統 mobile dock leveller月台桥板mobile shelving移动柜net unit load size 净单元货载尺寸operation area 理货区

order picking truck电动拣料车order picking指令拣选

order shipped complete订货完成率packaged cargo包装货物

packaging包装pallet

托盘，(木质)栈板pallet container栈板笼架pallet pool system通用托盘系统pallet racking传统式重型物料钢架

palletization托盘化palletizer托盘堆垛机palletizing pattern托盘装载方式pick up货物聚集picking拣货，拣选作业

pictorial marking for handling货运标识pinwheel pattern针轮式码放plan view size平面尺寸plastic bin物料盒plastic pallet塑胶栈板platform

物流容器，站台，月台physical distribution model物流标准

powered pallet truck电动拖板车powered stacker自走式电动堆高机push-back pallet racking后推式重型物料钢架rack 货架rack notice标示牌reach truck前伸式电动堆高机returnable container通用容器roll container

笼车

roller conveyor滚筒式输送机（带）safety pin插销safety stock安全储备scrubber洗地机shed

临时周转仓库shelving轻量型物料钢架shuttle car梭车slat conveyor条板式输送机（带）slotted-angle shelving角钢架sorting分类special cargo特殊货物spot stock现场储备stacker crane自动存取机高架吊车stacking堆垛

stockout frequency缺货频率storage存储support bar跨梁

surface utilization percentage表面利用率sweeper扫地机table trolley物流台车third part logistics第三方物流

third party logistics service provider第三方物流服务商transit inventory中转存货transportation运输

transportation package size by modular coordination 运输包装系列尺寸tray conveyor盘式输送机（带）truck terminal卡车货运站turntable

转盘(变更输送方向)unit load

单元货载unit load system单元货载系统upright支柱

upright protctors护脚

value added network—VAN加值网络vanning装箱

vertical conveyor垂直输送机

very narrow aisle truck窄巷道电动堆高机warehouse仓库

WCS(Warehouse Control System)仓储控制系统

WMS(Warehouse Management System)仓储管理系统