第一篇：國際貿易實務 名詞中英文對照

1．InternationalSettlement國際結算

2．International Customs國際慣例

3．booklet of authorized signatures簽字樣本

4．test key密押

5．Correspondent Bank代理行

6．SWIFT環球銀行金融電訊協會

1．bill of exchange匯票

2．banker’s draft銀行匯票

3．commercial bill商業匯票

4．banker’s acceptance bill銀行承兌匯票

5．trader’s acceptance bill商業承兌匯票

6．documentary bill跟單匯票

7．clean bill光票

8．sight draft，demand draft即期匯票

9．time bill，usance bill遠期匯票

10．drawer，payee，drawee出票人，收款人，付款人；

11．endorsement背書

12．acceptance承兌

13．without recourse免于追索

14．notice of dishonour拒付通知

15．protest拒絕證書

16．promissory note本票

17．cheque / check支票

18．cash cheque現金支票

19．cheque for transfer轉帳支票

20．crossed check劃線支票

1．T/T：Telegraphic Transfer，電匯

2．M/T：Mail Transfer，信匯

3．D/D：Banker's Demand Draft，票匯

4．O/A： Open Account，賒銷交易

5．CAD：Cash against documents，交單付現

6．B/O：By order of，匯款人

1．Remittance：匯款

2．payment order：匯款委托書

3．M/T advice：信匯委托書

4．telegraphic transfer：電匯

5．banker's demand draft：票匯

6．mail transfer：信匯

1．Financial Documents金融單據

2．Commercial Documents商業單據

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跟單托收

9．Documents against Payment付款交單

10．Documents against Acceptance承兌交單

11．Trust Receipt信托收據

12．Outward Bills出口押匯

13．Uniform Rules for Collection托收統一規則

14．Documentary Bill for Collection跟單托收

1．Documentary Credit跟單信用證

2．Cover Letter或Bill of Purchase寄單面函

3．Credit Opened by Mail信開本信用證

4．Credit Opened by Teletransmission電開本信用證

5．Operative Instrument有效文本

6．Expiry Date and Place有效日期和地點

7．Nominated Bank指定銀行

8．Partial Shipment分批裝運

9．Special Condition特別條款

10．Discrepancy不符點

11．Issuing Bank開證行

12．Applicant申請人

13．Advising Bank通知行

14．Beneficiary受益人

15．Negotiating Bank議付行

16．Confirming Bank保兌行

17．Reimbursing Bank償付行

18．Sight Payment Credit即期付款信用證

19．Deferred Payment Credit遲期付款信用證

20．Acceptance Credit承兌信用證

21．Confirmed Credit保兌信用證

22．Usance Credit Payable at Sight假遠期信用證

23．Anticipatory Credit預支信用證

24．Transferable Credit可轉讓信用證

25．Back to Back Credit背對背信用證

26．Reciprocal Credit對開信用證

27．Revolving Credit循環信用證

28．Strict Compliance嚴格相符

29．Substantial Compliance實質相符

30．Fraud Exception Principle欺詐例外原則

五、將下列英文譯成中文

1．Independentguarantee：獨立性保函

2．Accessory Guarantee：從屬性保函

3． reissuingbank：轉開行

4． counter-guarantor：反擔保人

5．Standby letter of credit：備用信用證

六、將下列英文譯成中文

1．International Factoring國際保理

2．Credit Control信用銷售控制

3．Collection of Receivables帶收賬款

4．Financed Factoring融資保理

5．Non-Financed Factoring非融資保理

6．Maturity Factoring到期保理

7．Non-Recoursed Factoring無追索權保理

8．Recoursed Factoring有追索權保理

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公開型保理 隱蔽型保理 雙保理商保理型式 單保理商保理型式 銷售賬務管理 信用擔保 貿易融資 信用額度申請表商業發票運輸單據保險單據收妥發票嘜頭海運提單已裝船提單備運提單轉船提單聯運提單直達提單指示提單倒簽提單不可轉讓海運單空運運單主運單承運貨物收據郵包收據正式保險單多式運輸單據保險憑證預約保險單保險聲明暫保單原產地證明書檢驗證明書

第二篇：國際貿易實務名詞翻譯

Term translation

Chapter1 流動性過剩 自給自足 經濟資源 直接投資 國際收支 商品交換 出口退稅 傾銷

出口型經濟增長 東道國 貿易差額 貿易順差 貿易逆差 歐盟

國際收支順差 國際收支逆差 有形貿易 無形貿易 貨物貿易 服務貿易

Chapter2 關稅壁壘 非關稅壁壘 從量稅 配額

保護性關稅 市場失靈 幼稚產業 許可證制度 財政關稅 政府采購 貿易保護主義 從價稅 最低限價 本地采購規則 增加內需

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 國內含量 進口環節壁壘 出口補貼 綁定配額 絕對配額

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 歧視性關稅 經濟制裁 貿易彈性 雙邊貿易協定 多邊貿易協定 最惠國

Chapter4 施惠國 受惠國 締約國 市場準入 透明度

緊急進口措施 爭端解決機制 可持續發展 特許經營

Chapter5 裝運港 船上交貨 卸貨費 多式聯運 投保 內陸水運 清關

象征性交貨 VAT String sales

自愿出口限制 關稅配額 零配額

本地采購原則

貿易集團

貿易禁運/ 封鎖 開放式區域主義 自由貿易區 關稅聯盟 共同市場 經濟聯盟 貿易禁運 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 增值稅 *連環貿易

Term translation

procure the goods already so delivered

*采購已交付貨物

place the goods at the disposal of the buyer *貨物放置由買方處置

Chapter6 毛重 理論重量 凈重 約定皮重 公量 單位重量 含水量習慣皮重 法定重量 實際皮重 從價稅平均皮重 貨樣不符 副產品

國家質量監督檢驗檢疫總局

Chapter7 油輪 定程租船 滾裝船 定期租船 載駁輪 光船租船 船期表 租船合同 滯期費 班輪運價表 速遣費 選卸附加費 直航附加費 轉船附加費 港口擁擠附加費 運輸代理 包裹 拼箱貨 結匯 整裝箱 空運單

集裝箱貨運站 裝運通知

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

處置權

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 共同海損 投保金額 外來風險 保險單 推定全損 海上風險 施救費用 救助費用 意外事故 承保人 單獨海損 保險費

航空運輸貨物戰爭險 陸運險 陸運一切險 估損費用

航空運輸一切險

Ocean marine insurance War risk Basic risks coverage Insured amount T.P.N.D.right of disposal 分批裝船 分批轉運 提單 清潔提單 指示提單 聯合運輸提單 空白提單 記名提單 聯運提單 班輪提單 倒簽提單 預借提單

陸運或鐵路運輸通知 空白背書

國際航空運輸協會 多式聯運單據 整箱貨 拼箱貨

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 海運保險 戰爭險 基本險種 投保金額

偷盜、失竊、提貨不著險

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 以成本為基礎的定價法 損益兩平定價法 邊際成本定價法 損益兩平點 計價貨幣 支付貨幣 硬通貨 軟通貨 匯率 傭金 折扣 價款調整 期貨市場 現貨市場 Chapter10 信用狀況 遠期信用證 通知銀行 信用證有效期 交付運單 支付保障條款 支付結算

申請人與受益人 國際保理

串味險

陸上運輸保險 郵寄包裹保險平安險 附加險別 淡水雨淋險 水漬險

成本構成 生產成本 邊際利潤 銷售成本 目標成本法

每日低價 變動成本 撇脂定價戰略 滲透定價戰略 浮動匯率風險 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：測量學名詞中英文對照

測繪學名詞(中英對照)

01.001 測繪學 surveying and mapping, SM

01.002 中華人民共和國測繪法 Law of Surveying and Mapping of the People's Republic of China

01.003 測繪標準 standards of surveying and mapping

01.004 測量規范 specifications of surveys

01.005 地形圖圖式 topographic map symbols

01.006 大地測量學 geodesy

01.007 地球形狀 earth shape, figure of the earth

01.008 重力基準網 gravity standard network

01.009 重力場gravity field

01.010 地心坐標系 geocentric coordinate system

01.011 地球橢球 earth ellipsoid

01.012 大地原點 geodetic origin

01.013 水準原點 leveling origin

01.014 測量標志survey mark

01.015 測量覘標observation target

01.016 高程基準height datum

01.017 1954年北京坐標系 Beijing geodetic coordinate system195401.018高程系統height system

01.019平均海[體]面mean sea level

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

01.022海軍導航衛星系統Navy Navigation Satellite System，NNSS01.023NAVSTAR全球定位系統NAVSTAR Global Positioning System，NAVSTAR GPS

01.024 慣性測量系統inertial surveying system，ISS

01.025 攝影測量與遙感學photogrammetry and remote sensing01.026 航空攝影測量aerophotogrammetry, aerial photogrammetry01.027 航天攝影測量（又稱“太空攝影測量”）space photogrammetry01.028 非地形攝影測量non-topographic photogrammetry01.029 水下攝影測量underwater photogrammetry

01.030 航空航天攝影aero—space photogrammetry01.031 航空遙感aerial remote sensing

01.032 航天遙感space remote sensing

01.033 圖像image

01.034 影像image, imagery

01.035 圖形Graphics

01.036判讀（又稱“判釋”、“解譯”）interpretation01.037 模擬攝影測量analog photogrammetry

01.038 解析攝影測量analytical photogrammetry, numerical photogrammetry

01.039數字攝影測量digital photogrammetry

01.040數字地圖模型（又稱“數值地型”）digital terrain model, DTM01.041 遙感圖象處理image processing of remote sensing

01.042 遙感模式識別pattern recognition of remote sensing01.043 地圖制圖學（又稱“地圖學”）cartography

01.044 地理坐標網geographic graticule

01.045 經緯網fictitious graticule

01.046 方里網kilometer grid

01.047 鄰帶方里網grid of neighboring zone

01.048 坐標格網coordinate grid

01.049 地理坐標參考系geographical reference system，GEOREF01.050 地圖map

01.051 地形圖topographic map

01.052平面圖plan

01.053 普通地圖general map

01.054 專題地圖thematic map

01.055 地圖集atlas

01.056 地球儀globe

01.057 地圖規范map specifications

01.058 地圖生產map production

01.059 地圖投影map projection

01.060 地圖編制（又稱“編圖”）map compilation

01.061 地圖復制map reproduction

01.062 地圖印刷map printing

01.063 地圖利用map use

01.064 地圖量算cartometry

01.065 機助地圖制圖 computer-aided cartography，computer-assisted cartography, CAC

01.066 自動化制圖automatic cartography

01.067 自動繪圖automatic plotting

01.068 圖形顯示graphic display

01.069 遙感制圖remote sensing mapping

01.070 地名學toponomastics, toponymy

01.071 地名geographical name, place name

01.072 工程測量學engineering surveying

01.073 比例尺scale

01.074 基本比例尺basic scale

01.075 等高線contour

01.076 等高距contour interval

01.077 測量平差survey adjustment，adjustment of observations01.078 精度估計precision estimation

01.079 精［密］度precision

01.080 準確度accuracy

01.081 偶然誤差accident error

01.082 系統誤差systematic error

01.083 粗差gross error

01.084 常差constant error

01.085 多余觀測redundant observation

01.086 閉合差closing error, closure

01.087 限差tolerance

01.088 相對誤差relative error

01.089 絕對誤差absolute error

01.090 中誤差mean square error

01.091 誤差橢圓error ellipse

01.092 邊長中誤差mean square error of side length

01.093 測角中誤差mean square error of angle observation

01.094 方位角中誤差mean square error of azimuth

01.095 坐標中誤差mean square error of coordinate

01.096 點位中誤差mean square error of a point

01.097 高程中誤差mean square error of height

01.098 國土基礎信息系統land base information system

01.099 大地控制數據庫geodetic data base

01.100 重力數據庫gravimetric data base

01.101 地形數據庫topographic data base

01.102 地理信息系統geographical information system，GIS

01.103 地圖數據庫map data base

01.104 地圖數據庫管理系統 cartographic data base management system01.105 地名數據庫place-name data base

01.106 地籍信息系統cadastral information system

01.107 土地信息系統land information system，LIS

01.108 制圖專家系統cartographic expert system

01.109 海洋測繪hydrographic surveying and charting

01.110 測繪儀器instrument of surveying and mapping

01.111 大地測量儀器geodetic instrument

01.112 測距儀distance measuring instrument，rangefinder

01.113 重力儀gravimeter

01.114 定位系統positioning system

01.115 攝影測量儀器photogrammetric instrument

01.116 立體測圖儀stereoplotter

01.117 數字攝影測量工作站 digital photogrammetric station

01.118 全數字化自測圖系統 full digital automatic mapping system01.119 圖形輸入設備graphic input unit

01.120 圖形輸出設備graphic output unit

01.121 中國測繪學會Chinese Society of Surveying and Mapping，CSSM01.122 國際測繪聯合會International Union of Surveying and Mapping，IUSM

01.123 國際測量師聯合會Federation Internationale des Geometres，FIG（法語）

01.124 國際大地測量學與地球物理學International Union of Geodesy and Geophysics，IUGG

01.125 國際大地測量學協會International Association of Geodesy IAG01.126 國際攝影測量與遙感學會 International Society for

Photogrammetry and Remote Sensing，ISPRS

01.127 國際地圖學協會International Cartographic Association，ICA01.128國際海道測量組織International Hydrography Organization, IHO

第四篇：財務會計名詞中英文對照

財會名詞漢英對照表（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 賬戶 Ledger

會計科目 Account

會計分錄Journal entry

原始憑證 Source Document

日記賬 Journal

總分類賬 General Ledger

明細分類賬 Subsidiary Ledger 試算平衡 Trial Balance

現金收款日記賬 Cash receipt journal

現金付款日記賬 Cash disbursements journal

銷售日記賬 Sales Journal

購貨日記賬 Purchase Journal

普通日記賬 General Journal

工作底稿 Worksheet 調整分錄 Adjusting entries

結賬 Closing entries（3）現金與應收賬款

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)銀行對賬單 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

應收賬款 Account receivable 應收票據 Note receivable

起運點交貨價 F.O.B shippi

ng 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

壞賬費用 Bad debt expense

備抵法 Allowance method

備抵壞賬 Bad debt allowance 損益表法 Income statement approach 資產負債表法 Balance sheet approach 賬齡分析法 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 margi

n 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

賬面價值 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

應付賬款 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

預收蘇益 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 Issua

nce 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

賬戶式 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

普通股每股賬面價值 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 應收賬款周轉率 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

ompany

附屬公司 Subsidiary company

rest 權益聯營合并 Pooling of interest

by purchase 權益法 Equity method

d

控股公司 Parent c少數股權 Minority inte購買合并 Combination

成本法 Cost metho

第五篇：物流常用名詞中英文對照

物流常用名詞中英文對照

alternate tiers row pattern交錯碼放AGV無人搬運車anchoring膨脹螺絲

AS/RS(Automatic Storage Retrieval System)自動存取機/系統 自動存取倉儲系統 自動倉庫系統

assembly packaging集合包裝average inventory平均存貨battery電瓶beam橫撐，橫梁belt conveyor皮帶式輸送機（帶）block pattern row pattern整齊碼放bonded warehouse國際物流中心保稅倉庫brick pattern砌磚式碼放

buffer stock 緩沖儲備cantilever shalving懸臂架cargo freight貨物carrying搬運

chain conveyor鏈條式輸送機（帶）charger充電機

cold chain system冷凍鏈系統common carrier 公共承運人consolidation裝運整合container terminal集裝箱中轉站contract carrier 契約承運人contract logistics契約物流

counterbalance truck

平衡式電動(柴油、電動、瓦斯)堆高機cycle inventory

周期存貨delivery配送depalletizer托盤拆垛機devanning拆箱

diagonal bracing斜撐dock leveller月臺調整板dock shelter

月臺門封(充氣式,非充氣式)double-deep pallet racking雙層深式重型物料鋼架drive-in pallet racking直入式重型物料鋼架dry cargo干貨dunnage填充

electronic data interchange電子資料交換EDI

export processing zone加工出口區fill rate

供應比率

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

flow(dynamic)rack shelving 輕型(料盒、紙箱)流力架forklift truck 叉車

four-way reach truck四向式電動堆高機frame 支柱組frame feet腳底板frame joint柱連桿freight container貨物集裝箱general cargo一般貨物hand pallet truck油壓拖板車horizontal bracing橫撐industrial door 工業門industrial vehicle工業車輛

intermodal transportation

復合一貫運輸lashing捆扎加固levelling plate墊片LGV

激光引導無人搬運車 load efficient裝載效率

loading and unloading 裝卸

logistical utilities物流效用logistics物流

materials handling物料搬運mezzanines floor 積層架mini-load AS/RS料盒式自動倉庫系統 mobile dock leveller月臺橋板mobile shelving移動柜net unit load size 凈單元貨載尺寸operation area 理貨區

order picking truck電動揀料車order picking指令揀選

order shipped complete訂貨完成率packaged cargo包裝貨物

packaging包裝pallet

托盤，(木質)棧板pallet container棧板籠架pallet pool system通用托盤系統pallet racking傳統式重型物料鋼架

palletization托盤化palletizer托盤堆垛機palletizing pattern托盤裝載方式pick up貨物聚集picking揀貨，揀選作業

pictorial marking for handling貨運標識pinwheel pattern針輪式碼放plan view size平面尺寸plastic bin物料盒plastic pallet塑膠棧板platform

物流容器，站臺，月臺physical distribution model物流標準

powered pallet truck電動拖板車powered stacker自走式電動堆高機push-back pallet racking后推式重型物料鋼架rack 貨架rack notice標示牌reach truck前伸式電動堆高機returnable container通用容器roll container

籠車

roller conveyor滾筒式輸送機（帶）safety pin插銷safety stock安全儲備scrubber洗地機shed

臨時周轉倉庫shelving輕量型物料鋼架shuttle car梭車slat conveyor條板式輸送機（帶）slotted-angle shelving角鋼架sorting分類special cargo特殊貨物spot stock現場儲備stacker crane自動存取機高架吊車stacking堆垛

stockout frequency缺貨頻率storage存儲support bar跨梁

surface utilization percentage表面利用率sweeper掃地機table trolley物流臺車third part logistics第三方物流

third party logistics service provider第三方物流服務商transit inventory中轉存貨transportation運輸

transportation package size by modular coordination 運輸包裝系列尺寸tray conveyor盤式輸送機（帶）truck terminal卡車貨運站turntable

轉盤(變更輸送方向)unit load

單元貨載unit load system單元貨載系統upright支柱

upright protctors護腳

value added network—VAN加值網絡vanning裝箱

vertical conveyor垂直輸送機

very narrow aisle truck窄巷道電動堆高機warehouse倉庫

WCS(Warehouse Control System)倉儲控制系統

WMS(Warehouse Management System)倉儲管理系統