还剩5页未读,继续阅读
文本内容:
Unit1-5Absoluteassignment绝对转让Absolutebond不附条件的债券Absolutecover绝对保险额Acceptacommission接受委托Acceptanceofthebid中标Afirst-handaccount第一手报道Actingmanager代理经理Anadvanceonroyalties预付版税Collectiveadvice托收委托书Againstdocument租赁单据Againstsecurity担保贷款Airconsignmentnote空运托运单Cleartheair消除误会Alloweddepreciation容许折旧额Attendancebook签到薄ATMautomatictellermachine自动取款机Availablebalance可动用余额Backpay欠薪Backfreight回程路费Namebadge名牌Barchart条形图Basepay基本工资Bargainbasement廉价商品部Bearmarket熊市,卖空市场Bearaccount空头账户,投机买卖Bodywork车身Beboldinpioneering勇于开拓Braindrain人才外流Braintrust智囊团Rockone’smind绞尽脑汁Budgetrevenue预算收入Bureau司,局,处,所Bureauofbudget预算局Cableadvice电报通知Cableremittance电汇Completebalancesheet综合资产负债表Concentrationofoffers集中报盘Everydayconcern日常事务Pricingcost定价成本Contendfor争取Correspondwith与…一致Costcuts降低成本Costplusprice加价价格Courtofappeal上诉法院Pricecrash削价Cashcrop经济作物Cropfarming种植业Crossacceptance认付汇票Crosscheck画线支票Crossentry对销记录CVcurriculumvitae简历履历Datebill定期票据Datedeposit定期存款Debitandcredit借贷Definiteappropriation定额经费Definitepolicy明确的保单Degreeofcover险别范围Delaycharge滞纳金Delaydebit过期支出Cashier’sdepartment出纳科Departmentmanager部门经理Deputy代理人,代表,副手,副的Detailaccount/ledger明细分类账Differenceaccount差额,余额Diminishingreturns收益递减Diploma毕业证书,学位证书,执照Directorboard董事会Managingdirector常务董事Dirtyfloating受限制的汇率浮动Displaycabinet陈列柜Dollaracceptance美元承兑票据Dollarbillofexchange美元汇票Doubtfulaccounts呆账Educationgrant教育补助金Emergencycirculation紧急发行Employeebenefitfund员工福利费Employeepension员工退休金Employeerating员工考核Employmentcounseling就业咨询Unit6-10Entertainmentexpenses招待费Equipmentrentals设备租金收入Enquirylist询价单Expire期满,(期限)终止Expressmoneyorder快速汇票Extraordinarybudget临时预算Extraordinarygainsandloses非常损益Faulty/defectivegoods次品Fetch卖得Formcontract标准合同Forwardforeignexchange远期外汇Relieffund救济款Revolvingfund周转资金Tradegap贸易逆差Generaladministrationdivision总管理处GovernmentBill政府债券Governmentbudgetdeficit政府预算赤字Gradequality优质,上等质量Hammerout竭力想出(解决办法等)Handinone’snotice递交辞呈Above/overone’shead难以理解Hearingfee审理费Heavyadvance大涨价Heavyinvestment巨额投资Businesshistory经营史HotelBill旅行账单Houseduty房产税Illegalencroachment非法占有Immediateassets流动资本ImmediateCashpayment即期付现Thepriceinclusivetax含税价Incomeapportionment收益分配Incomeyield利息收益Informationdesk问询处Initialallowance初期免税额Initialcapitalization首期集资Initialrate原税率Instructionofpayment支付命令Insuranceinstruction投保通知IRSinternalrevenueservice国税局Invoiceclerk发票管理员Issuemarket证券发行市场Amonthlyjournal月刊Departmentofjustice司法部Knockdown(价格)极低的Landbank地产银行Landingcharges起货费/卸货费Lateshift夜班Publiclavatory公共厕所Lawexpenses诉讼费Legalentity合法实体/组织Legalnotes国库券Levelannuity定额年金Levelchargeplan平均费用计划Liberalquantity充足数量Limitentry有限制进口Liquidassets流动资产Localmarket国内市场Lotdrawing抽签Lotsize批量Vendingmachine自动售货机Mainbusinesslines主要营业项目Mainoffice总公司,总店,总办事处Grandmanner高傲的态度Domesticmanufacture国货Manufacturing制造业Margincall追加保证金通知Margin利润,保证金,定金Makeamendfor赔偿Makeup涨价,提高标价,赊账Mastercopy标准本,原本Masterdocument总单证Materialabstract资料分析Materialhandling材料运转管理Printedmatter印刷品Postalmail邮件Meanyield平均产量meansofproduction生产资料measureexpenditurebyincome量入为出measureday-rateplan定期评奖工资制mediacoverage媒体报道mediumandsmall-sizedenterprises中小型企业memoranduminvoice备忘发票methodofchargingout报销方法Middle-of-the-rangeproduct普通产品Minimumbalance支票户最低余额Misuseofcapital资金滥用Modelagreement标准合同Modelattributesofcheck支票的各种方式movementofcommodity商品转手Neatprofit纯利润netprice净价Themostfavorednation最惠国Unit11-15Nil无,零Onthenod凭信用赊购Normalabandonment正常报废Notepad笔记本Noticeofcall催款通知Noticeofprotest拒绝承兑通知书Objectofexpenditure支出用途Observethecontract遵守合同Occupationtax职业税Officialroutine例行公事Officialseal公章Openingrevenue开盘收入Operationlist业务目录Operationrouting作业程序Telephoneoperator话务员Orderoftheday议事日程Ordersheet订货单Organizationexpenses创办成本Overallbalanceofpayment收支总差额Overalllimits全面限额Overallremuneration全部薪酬Overtime加班,加班费Ownerofaccount银行开户人Apackerofboxes盒子包装机Packetday邮件截止日期Paperbasis/standard纸币本位Partfinishedproduct半成品Partperformance部分履行Paperhanger开空头支票的人Paperpresentingvalue有价票券Parcelexpress快递包裹Parcelpost邮政包裹Parcelpostinsurance邮政运输保险Particularsofgoods货物明细单Freefromparticularaverage平安险Patternbook样品薄Progressivepayment分期付款Paymentbalance支付差额Penaltyprovision罚款规定Percentbalancesheet百分率资产负债表Percentofaccountsreceivable应收账款百分率Periodbill定期票据Permanentincome固定收入Permanentinvestment长期投资Petroleum石油Pickinglist清单Pieceofforeignexchange外汇汇款Plantcapacity工厂设备生产能力Plastic信用卡Pointofsale销售地点Positionofaccount账目情况表Financialposition财务状况Postage邮资成本,邮资Contractualpractice合同惯例Preparebudget编制预算Presentationofclaim索赔Presidentofcompany总裁Principalaccount本金Principaloffice总部,总社Outofprint绝版,售完Prizebond有奖债券Probablecost估计的成本Processaloan贷款手续Professionalcharges公费Progresschart进度表Projectappraisals项目评估Proposalform投保单Tradeproposal商务计划Purecapital纯资本Purecost纯成本Quarterday季度结账日Quickassets现钱,速动资产Quickliabilities速动负债Quotation商业行情,报价,牌价,报价单Aclosing/openingquotation(收盘/开盘)行情Currentquotations当前行情,时价Raisethewind筹款Ratetariff运费价目表Ratewar价格竞争Realizedproperty已变卖的财产Reasonablestandardoflife中等生活水平Receiptinvoice收讫发票Receptiondesk前台Recordprice创纪录的价格Registerofreceipt收入登记Registerofshareholder股东名册Cashregister收款机Registrationcertificate注册证书Regularemployee正式员工Regularcustomer老顾客Forrent招租Repairorder修理通知单Defectiveproducts不合格产品Reportformofincomestatement报告式收益表Requestblank申请书,申请单Requestforquotations估价申请书Requisition命令,征用,申请领取单Stationaryrequisition办公用品申请Responsibilitycosting责任成本计算Responsibilityorgan主管机构Responsiblebidder责任投标人Responsiblepersonality责任人员Retireabill赎单Reviewandappraisal审查与评定Bookreview书评Businessrivals商业对手All-roundprice按行情索要的最高价Rulesandregulations规章制度Runup积欠(账款债务等)Runningcosts日常经营成本Safebox保险箱Safecompany信托公司Safetyfund安全基金本Safetyofincome-principal本利安全OSHBTheoccupationalsafetyandHealthBranch职业安全及健康部Fatsalary高薪Livebeyondsalary入不敷出Salespromotioncoupon促销优惠券Saveupto20%打八折Savingsaccount存款Amortization分期偿还Payone’sscore付清账目Secondarybankingsector二级银行业务部门Secondaryoccupation第二产业Selectquality精选品质Sellabargain廉价出售Sellataloss亏本出售Sendinaccount报账,报销Separateaccount专账Separatestatement附加声明Settleclaimsanddebts清理债权债务Settlewithcreditors偿还债权人Settlementaccount清偿账款Shareinprofit分红Showbill招贴;广告Shutdownperiod停工时期Shutthebook停止交易Sicknote病假条Sickpay病假工资Sicknessbenefit病假补助Sinkaloan偿还贷款Slowmoving滞销Slowseason淡季SocietyforWorldwideInterbankFinancialTelecommunication环球银行金融电信协会Politesociety上流社会Sound财力强大的Spaceexpense场地费用Shippingspace船位Spacious宽敞的Spoiledmaterialreport废料报告单Squaredeal公平交易Startingprice开价Superannuityfund养老基金,退休基金Tablemoney招待费,就餐费,请客津贴Technicalaccount业务账单Technicalexpertise技术鉴定,技术专长Telegramtransferrate电汇汇率Tightcredit信用紧缩Tightmoneyperiod高利率时期,信用紧缩时期Tip-topquality一流的质量Totalsurplus总剩余Transportationallowance车马费,交通津贴Leaveintrust委托Umpire仲裁Unemployedcapital游资Valuableconsideration有价约因,有价值的对价Marketvalue市场价格Jobwage岗位工资Wastebook流水账Underthewire在最后期限前Workorder生产订单Yen日元Zeroratesofduty免税Unit16-20Abateatax减税Abatement冲销,降低,负税,减税Abnormalprofit超额利润Absorbforeigncapital吸收外资Absorptioncosting归纳成本法Acceleratedrepayment加速还款Acceptingbank/house承兑银行Accommodateaclaim接受索赔Accommodationallowance住房津贴Accommodationnote空头支票Accountspayable应付账款Accountsreceivable应收账款Acknowledgeanorder确认收到订单Non-coreactivity非主营业务Promotionalactivity促销活动Futuresandactuals期货和现货Adjourn延期,休会Adjust理算保险索赔Administer管理,掌管;实施,施行Adversebalanceofpayment收支逆差Adversetradebalance贸易逆差Jobadvertisement招聘启事Affiliatedcompany联营公司Ageddebtors长期债务人Overtimeallowance加班费Amountdeclared申报金额Annul废除,取消Apprentice实习生,学徒Appropriate私占,侵吞,挪用Cashonarrival货到付款Arrivalbill到货汇票Arrivalnotice到货通知Artificialperson法人Asper根据TheAssemblyline装配线Tangibleassets有形资产Auction拍卖Axe解雇Backdate倒填日期Badfaith欺诈Bankbook银行存折Banking银行业务,银行业Batch一批批生产Batchprocessing批量处理BillofmaterialsB.O.M材料清单Bonusdividend红利股息Brainstorm集体讨论Brandloyalty产品忠诚度Bulkcarrier散装货船Bulletin公报,公告Buyout买断By-product副产品Canvass游说,向拉选票或生意Canvassforsubscriptions招徕订货Capacityinventory库存能力Capitalgainstax资本收益税Captivemarket垄断市场Claimagainstcarrier向承运人索赔Catchacold亏本Certifiedcheque保兑支票CIF到岸价格;FOB离岸价Circularcheck旅行支票Circularcredit循环信用证Clearexpense收支相抵Clearoff清偿Clearprofit纯利润Clientele委托人,主顾,客户Collectcall接听者付费电话Commissionrevenue佣金收入Commute上下班交通Competitiveedge/advantage竞争优势Complimentary免费赠送的,赞美的Conditionsofemployment雇佣条款Configuration(生产设备的)布置,配置Consensusofopinion意见一致Consumable可消耗的,供消耗的;消费品Consumerdurables耐用消费品Salescontract买卖合同Contractor承包商;签约商Conversion(投入)转化(为产品)Copyright版权;著作权Copywriter广告文字撰稿人Coretime弹性工作制中的基本工作时间Consolidatedaccounts合并账目Contingencyfee成功酬金Contingencyfund应急费用Contraction(经济)紧缩Creditlimit信用额度限制Creditworthy信用好的Creditworthiness偿清/支付能力Creditrating信用等级Currencyfutures货币期货Currenttermsettlement本期决算Currentaccounts往来账户Currentassets/liabilities流动资产/负债Customize定制Cut-rate削价销售的Cut-throat残酷的,凶手D/A定期存款,承兑交单Dangermoney危险工作津贴Dearmoney高利息资本借贷Dealer经销商,商人,证券商Debtee债权人Debtor债务人,借方Decimal十进位的
(一)美国货币美国货币由美元dollar和美分cent组成,onedollar等于100cents其纸币bill有
一、
二、
五、
十、
二十、五十和一百美元等面值;硬币(coin)有一美分(或apenny)、五美分(或anickel)、十美分(或adime)和二十五美分(或aquarter)等在数字前加$表示美元,如$500表示五百美元;在数字后加C表示美分,如50C表示50美分;表示由美元和美分组成的钱数时,常用$表示,如$6.50
(二)英国货币英国货币由英镑(pound)和便士(pence)组成,也分为纸币notes和硬币coins纸币有面值五镑、十镑、二十镑和五十镑;而硬币,即金属货币有一便士、二便士、五便士、十便士、二十便士、五十便士和一镑等若指一定数额的硬币,通常用piece,如2P(pieces);随身带的硬币可用change表示100pence等于1pound在数字前加£表示多少英镑,如£800为800英镑;在数字后加P表示多少便士,如5P表示五便士(penny的复数);表示由英镑和便士组成的钱数时通常不说出pence,如3镑50便士可说成£3.50或threepoundsandfifty。