商务英语做生意效果不凡

xiaxia · 发表于 2007-8-5 21:39:48

裘企阳 a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的投资人 accumulated allowance 累计准备金 acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法 action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustment of yield 对收益的调整 administrative fee管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果 advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concerning rights of explore natural resources 涉及自然资源开发权的协议 agreement 协议 aircraft registry 飞机登记 airframe （飞机的）机身 airports 机场 airworthiness directives （飞机的）适航指令 alliances 联盟 allocation of finance income 财务收益分配 allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 American Law Institute 美国法学会 amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销 amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to类推为 annual budget appropriation 年度预算拨款 appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws适用的证券法律 applicable tax life 适用的应纳税寿命 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值 arbitration 仲裁 arm's length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美国统一商法典关于法定融资租赁的条款 articles of incorporation 公司章程 AsiaLeaae 亚洲租赁协会 assess 评估 asset manager 设备经理 asset risk insurance 资产风险保险 asset securitization 资产证券化 asset specificity 资产特点 asset tracking 资产跟踪 asset-backed financing 资产支持型融资 asset-based lessor 立足于资产的出租人 asset-oriented lessor (经营租赁中的)资产导向型出租人 asset 资产 assignee 受让人 assignment 让与 association 社团 at the expiry 期限届满时 ATT (automatic transfer of title) 所有权自动转移 attachments 附着物 attributes 属性 auction sale 拍卖 audits 审计 authenticate 认证 authentication 证实 authority 当局 authorize 认可 availability of fixed rate medium-term financing 固定利率中期融资可得到的程度 available-for-sale securities 正供出售证券 average life 平均寿命 average managed net financed assets 所管理的已筹资金资产净额平均值 aviation authority 民航当局 backed-up servicer 替补服务者 backhoe反铲装载机 balance sheet date 资产负债表日 bandwidth 带宽 bank affiliates 银行的下属机构 bank quote 银行报价 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy law 破产法 bankruptcy proceedings 破产程序 bankruptcy 破产 bareboat charterer 光船承租人 bargain renewal option廉价续租任择权 basic earnings per share每股基本收益 basic rent基本租金（各期应付的租金） beneficiaries受益人 big-ticket items大额项目 bill and collect开票和收款 binding agreement有约束力的协议 blind vendor discount卖主暗扣 bluebook蓝皮书（美国二手市场设备价格手册） book income账面收入 book loses账面亏损 borrower借款人 BPO(bargain purchase option)廉价购买任择权 bridge facility桥式融通 bridge桥梁 broker fee经纪人费 brokers经纪人 build-to-suit leases（租赁物由承租人）承建或承造的租赁协议 bulldozer推土机 bundled additional services捆绑（在一起的）附加服务 bundling捆绑（服务） business acquisition业务收购 business and occupation tax营业及开业许可税 business generation业务开发 business trust商业信托 by(e)-laws细则 byte字节 cable TV network有线电视网络 cable电缆 cancelability可撤销性 cancelable可撤销的 capacity资格 capital allocation资本分派 capital constraint资金掣肘 capital contribution出资额 capital cost资本费用 capital expenditure基建费用 capital lease融资租赁协议 capital market资本市场 capitalize资本化 captive finance company专属金融公司 captives专属公司 carrying amount维持费用 carrying value账面结存价值 case law案例法 cash collatera1现金抵押 cash election现金选择 cash flow coverage ratio现金流偿债能力比率 cash flow现金流 cash receipts and cash applications现金收入及现金运用 casualty value要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） casualty灾变、事故 CAT(computer-added tomograph)依靠电脑的层析X射线摄影机 category种类 causal sale偶然销售 ceiling上限 cellular(mobile)移动通信 central authority中央集权 certificate of acceptance接受证书、验收证书 certificate of participation共享证书 certificate证书 charitable trust公益信托 chattel mortgage动产抵押 chattel paper动产文据 checking account存款支票户 checklists审核内容清单 circuit board线路板 civil and commercial law 民商法 Civil Code（德国）民法典 civil law country（欧洲大陆各国的）大陆法系国家 claim 权利要求 classes级别 classification criteria归类标准 classification determination类别的确定 classification indicators分类指标 classification of leases租赁协议分类 classification opinion分类观点 classification process归类过程 clawback (用附加税)填补（福利开支） client顾客 clinic诊所 collateral agent副代理人 collateral tracking system抵押物跟踪制度 collateral value抵押物价值 collateralized by third party medical receivables due以第三方到期医疗应收款作为质押 collateral抵押物 collect and disburse收取和支付 collectibility可收回程度 collection托收 comfort level方便程度 commerce clause商务条款 commercial risk商业风险 commercial terms商业条款 commissions佣金 commitment承诺 common carriage通用车队 common law country（英美等）海洋法系国家 common trust共同信托 commonality通用性 compensate补偿 competitive risk竞争风险 competitor竞争者 complex finance leases复杂的融资租赁 comprehensive income综合收入 comptroller审计官 computer计算机 conceptual difference概念上的差别 concession period持有特许权的期间 concession让步、特许 conclusion结论 conditional sales agreement附条件销售协议 conditions of usage使用条件 conduit structure管道结构(的公司) confidentiality保密性 configure改装 conflict冲突 connectivility（信息传递中的）可连通性 consensual or non-consensual lien同意或非经同意的留置权 consent 同意 consideration对价 consolidation合并 constructive acceptance of collateral抵押物的指定接受 constructive sale推定出售 consulting and advisory services咨询及顾问服务 Consumer Credit Act（德国）消费者信用法 consumer price index消费者价格指数 consumer secured transaction消费者有担保交易 consumer transaction消费者交易 consumption tax消费税 container集装箱 contingent rental随机租金 contingent rents随机租金 continuation beyond the termination date终止日后的接续 continuous and close customer contact同客户持续而紧密的接触 contract maintenance（对设备的）合同维修 contract origination合同开发 contract pool合同池 contract portfolio合同组合 contract sales合同出售 contracting cost缔约成本 contracting states 缔约国 contracts for services服务合同 contractual provisions合同条款 contributions出资 Convention on the Recognition and Enforcement of Foreign Arbitral Award承认和执行外国仲裁裁决公约 convention 公约 converted subordinated notes可转换次级票据 convincing case有说服力的案例 core framework核心框架 corporate aircraft公务（飞）机 corporate debt market公司债市场 corporate guarantees公司担保 corporate income tax公司所得税 corporation公司 correlation相关性 cost of capital资金成本 cost of funds筹资成本 cost of sale销售成本 coterminous rate同期利率 counsel律师 counterclaim反诉 counterpart副本 course of dealing and usage of trade交易习惯和贸易惯例 covenants契约 coverage（保险中的）险别 crane起重机 credit and liquidity enhancement信用及流动性增级 credit card receivables信用卡应收款 credit card信用卡 credit development信用变化 credit enhancement信用增级 credit history and profile信用记录和规模 credit rating信用等级 credit risk allocation and management信用风险的分摊及管理 credit risk信用风险 credit underwriting process信用担保程序 credit-based lessor立足于信用的出租人 credit-oriented lessor(经营租赁中的)信贷导向型出租人 creditors债权人 creditworthiness信誉 criterion（衡量用的）标准 critical goals关键性目标 cross-border funding跨境融资 currency risk货币风险 current and non-current liabilities当期及非当期负债 current ratio流动比率 current realization即期实现 cushion缓冲 customer contact客户联系 customer's purchase cycle客户的购买周期 customers客户 damage 损害 dampening effect削弱性效应 data transfer数据转换 data transmission数据传输 DDC (dedicated contract carriage)指定车型及司机的合同车队 dealer lessors供应商出租人 debt capital债务资本 debt covenant债务契约 debt instruments债务证书 debt issuance costs债务发行成本 debt maturities债务期限 debt securities债务证券 debt service债息 debt-equity ratios自有资金负债率 debt-equity treatment债务－权益处理 debtor债务人 debt-to-equity ratio权益负债率 decay（机械设备的）腐蚀 declarations声明 dedicated capacity carriage指定最低运输量的合同车队 dedicated carriage一应俱全的车厢 deductibility可抵扣程度 deduction扣减 default违约 defeasance structures带有废止条款的结构 defense抗辩 deficiency claim损失索赔 deficiency损失、缺陷 definitional maze定义上的暧昧不明 definition定义 deflation通货紧缩 deinstallation拆卸 delay in delivery 延迟交付 delinquencies拖欠 delivery and acceptance process交付及验收程序 denunciation 退出 deposit account押金账项 deposit taker存款接受者 deposition处置 depreciated value折余价值 depreciation allowance折旧提存 depreciation benefit折旧好处 depreciation deductions折旧抵扣 depreciation expense折旧费用 depreciation period折旧期间 deregulation解除管制 derivative financial instruments衍生的金融工具 designated location指定的位置 detention扣押 detraction减损 developed and mature market发达而成熟的市场 diagnostic equipment诊断设备 differentiation差别化 digitization数字化 diluted earning per share每股稀释后收益 direct and consequential damage直接和间接损失 direct financing lease直接融资租赁 direct tax直接税 disaster recovery services（电脑租赁的）救灾服务 disclaimer免责 disclosure items披露项目 discount rate折现率 discounted present value折现值 discretion自由酌情处理 discrimination差别待遇 disguised credit sale变相信贷销售 disguised purchaser of the leased asset经过伪装的租赁资产买入人（指融资租赁的承租人） dispute resolution process争议解决程序 dissolution解散 distinction区别 distinctive triangular relationship 特有的三边关系 distribution分配 diverse nuances多样化的细微差别 diversification多样化 diversity多样性 dividends红利 documentation文件制作及提供 domestic law 国内法 double taxation agreement双重课税协议 double tax双重税 double-dip tax leases（租赁一方为美国法人而另一方不是美国法人时的）双重所有权租赁协议 down payment定金 down time窝工时间 downgraded信用等级下降 downward sloped interest expense line趋降的利息费用曲线 draftsmanship（合同文本的）起草 due diligence应有的审慎 durability耐久性 duration of delay拖延的持续时间 duress胁迫 early buyout提前买断 early termination提前结束 earnings before minority interest少数权益前收益 earnings pattern收益模型 EBO (early buyout)提前买断 economic benefits经济利益 economic climate经济气候 economic life经济寿命 economic ownership经济上的所有权 education教育 effective date生效日 effective ownership有效的所有权 effective waiver of defenses（对）抗辩的有效放弃 effectiveness有效性 electronic mail电子邮件 eligibility合格性 embedded嵌入 emerging lease markets新兴租赁市场 employee benefit plans雇员福利计划 enactment实施 encumbrance留置权 end-of-term consequences期末结果 end-of-term process期末程序 ends up倒闭 end-users最终用户 enforceable强制性的 enforcing remedies实施补救 engine发动机 enhanced equipment trust certificate增级的设备信托证书 enter into force生效 entitlement权利资格 Environmental Liability Act（德国）环境责任法 EPS(earning per share)每股收益率 equalizing等量化 equipment cost设备成本 equipment defects设备瑕疵 equipment identification设备认定 equipment leasing industry设备租赁业 equipment risk allocation and management设备风险的分担及管理 Equipment Schedule设备清单 equitable owner衡平法上的所有权人 equity capital权益资本 equity contribution权益出资 equity in net loss of invests投资净损失中的权益 equity insertion权益嵌入（指经营租赁的出租人在购置用于租赁的货物时要更多地依赖其自有资金） equity investor权益投资人 equity securities权益证券 ERISA（ Employee Retirement Income and Security Act）（美国）雇员退休收入及担保法 escalation clauses自动调整条款 essential use实质性使用 estate（房地产）产业 estimated remaining period估计的剩余期间 estimated residual估计的余值 estimates估计 ETO(early termination option)（对）提前结束（的）任择权 evolution演变 excess cash过剩现金 excess deduction超额扣减 exchange交换 excise tax许可证税 exclusive remarketing firms（只处置某类设备的）专业性再处置公司 executory cost执行成本 exempt assets免税资产 exempt entity免税机构 exercisable 可行使的 exercise price行使（某项权利，例如购买任择权时的）价格 exhaustion损耗 Exhibit（契约性文件的）附件 EXIM bank（美国）进出口银行 expenditure开支 expertise专长 expiration of the initial lease term初始租赁期限的届满 exposure to residual asset value所承担的资产残值风险 express warranty明示的担保 extended retention of possession对占有的延伸提留 extension延期 external reporting risk财务报告引起的外部风险 FAA(Federal Aviation Administration)(美国)联邦航空署 face value面值 factoring company代理融通公司 fair market value leases公允市值租赁（指租金按租赁市场的常见数额来确定） fair market value transactions公允市值交易 fair value公允价值 fair wear and tear合理磨损 FASB(Federal Accounting Standards Board) 13（美国）财务会计标准委员会第13号说明：租赁 FASIT (financial asset securitization investment trust)金融资产证券化投资信托 fatal illness绝症 features装置 federal income tax联邦所得税 Federal Tax Court（德国）联邦税务法庭 federally guaranteed mortgage联邦保证抵押 fee receivable应收费 fee subordination附加费 fee-based financing services以收费为基础的融资服备 Felalease拉美租赁协会 fiber optics光纤 fiduciary responsibilities受托责任 filing备案 finance and other income财务及其它收入 finance charges财务费用 finance companies金融公司、财务公司 finance lease laws融资租赁法律 finance lease融资租赁协议 financial assets金融资产 financial bottom line财务底线 financial components财务成份 financial distortion财务失真 financial institution金融机构 financial instruments金融证书，金融工具 financial leasing transaction融资租赁交易 financial leasing融资租赁 financial lessor融资出租人 financial performance财务业绩 financial ratios财务比率 financial reality财务现实 financial reporting risk(因财务失真所导致的)财务报告风险 financial statement appearance资产负债表的表现 financial terms融资条件 financiers融资人 financing source融资来源 finding认定 firm term确定的条款 first amendment leases首期更改租赁协议 five different frameworks（作为租赁交易宏观环境的）五个不同的框架 fixed investment trust固定投资信托 fixed purchase option固定价格购买任择权 fixed rate固定利率 fixed wire有线(通信) fixture filing固定备案 flexibility灵活性 floating lease accrued interest receivable浮动租赁应计的应收利息 fluctuation波动 FMRV(fair market rental value)公允的租金市值 footnote disclosure通过附注披露 foreclosure disposition扣押抵债处置 foreclosure了结抵押（抵押权人按规定拍卖抵押物以受偿） forklift叉车 form report格式报告 forward rate agreement远期利率协议 forward start swaps远期掉期 four criteria（区别融资租赁和经营租赁的）四项标准 fractional interest零散权益 franchise特许权 fraud欺诈 free standing derivative instruments自力支撑的衍生工具 from cradle to grave从摇篮到坟墓（指自始至终全程服务） front-end payment前端支付 FSL(full-service lease)全程服务租赁 fuel use tax燃料使用税 full commitment全额承诺 full disclosure充分披露 full-payout versus non-full-payout全额支付还是非全额支付 full-payout全额支付 full-service lease全套服务租赁 fund appropriation拨款 fund risk筹资风险 funding resources筹资渠道 funding risk筹资风险 furnish供应 future cash flow未来的现金流 future lease payment未来租赁付款 GAAP(generally accepted accounting principle)公认会计准则 gains收益 gear ratio资本充足率 gearing资本充足率 general intangible一般无形物 geographic distance地理上的距离 German Insolvency Act德国破产法 global leasing industry全球租赁业 global survey全球调查 globalization全球化 goods货物 goodwill商誉 governmental agency政府（指定的）代理机构 governmental body政府机构 governmental fund政府基金 governmental taking政府征用 GPTD(gross profit tax deferral)毛利税递延 grantor trust委托人信托 grantors委托人 grantor授予人 growth rate增长率 guaranteed residual value有担保的残值 guarantee担保 hallmark印记 hardware硬件 harmonization(在有着不同法规情况下的)协调 headings标题 health care merchant fund incorporation 保健商融资公司 health care receivables保健应收款 health care services保健服务 healthcare provider保健提供者 heavy maintenance大修 hedge against inflation抵御通涨 hedge套期保值 helicopters直升机 hell-or high water clauses绝对责任条款 high technology leasing高技术租赁 hire purchase agreement租购协议 hire purchase contracts租购合同 hirer租入人 holders持有人 homogeneity同质性 hospitalization（到）医院治疗 hours of use（设备的）使用小时 hurdle rate最低可接受费率 IAS(International Accounting Standard) 17国际会计准则 17 租赁 IDC(initial direct costs)初始直接费用 identification确认 idle capacity闲置的能力 IFC(International Finance Corporation)国际金融公司 illness疾病 illustration演示 immaterial items非实质性事项 immediately available fund立即可以得到的资金 impairment of assets资产减损 implementation执行 implicit interest rate隐含利率 implied acceptance默认接受 implied warranty or guarantee 暗示的担保 in-bound leases进口租赁 inception of the lease租赁协议开始日 income and expense recognition收入和支出的确认 income statement损益表 income tax所得税 incremental borrowing rate of interest新增借款利率 incurrance of an obligation义务的承担 indebtedness欠款 indemnification赔偿 indemnify保护 indenture trustee契约受托人 independent director独立董事 indexed rate指数利率（指跟着某个基准利率走的利率） index指数 indirect bank leasing间接的银行租赁 indirect tax间接税 individual lessees个人承租人 industrialization工业化 industry dynamics行业动向 industry lingo行话（行业内的暗语） information信息 infrastructure基础设施 infringement侵权 in-house expertise（该公司）自有的专长 initial accounting初始的会计处理 initial case law初始判例法 initial lease term初始的租期 innovation创新 in-place remarketing原地再处置 input tax投入税 insider transaction内部交易 insolvency破产 inspection findings检验结果 inspection report检验报告 inspection检验 inspector检验员 institutional finance机构融资 instrument工具、文据 insurance carrier承保人 insurance claims保险索赔 insurance coverage保险类别 insurance function保险功能 insurance policy保险单 intangible assets无形资产 intangible benefit无形权益 intellectual property right知识产权 intelligence gathering情报收集 intentional or grossly negligent act故意的或严重疏忽的作为 interest and fee income利息和收费收入 interest component of scheduled payments排定进度付款的利息部分 interest rate spreads利差 interest rate swaps利率掉期 interim real estate financing不动产过渡性融资 interim rent暂行租金（在租金首付日应付的租金） intermediate twin-aisle中程双过道（指飞机） internal preference（所披露的信息严重扭曲时的）内部参考 international financial leasing of equipment国际设备融资租赁 international leasing community国际租赁界 international registration requirement plan（飞机的）国际登记计划要求 internationalization国际化 Internet互联网 interperiod tax allocation各期之间的税收分配 invasion侵犯 inventory盘存、存货清册 investment company投资公司 investment grade credit rating投资等级信用评级 investment return投资回报 investors投资人 invoice发票 IOSCO(International Organization of Securities Commissions)证券委员会国际组织 IRC（Internal Revenue Code）（美国）国内税收法 irrevocable不可撤销的 IRS(Internal Revenue Service)(美国)国内税务局 issue notes出立票据 issuer发行人 IT assets信息技术资产 item项目 job qualification sheet职业资格证 judge法官 judgement裁决 judicial arena司法场所 judicially-assisted repossession司法协助重新占有 junk bonds垃圾债券 jurisdictions司法管辖区 label标记 landing gear（飞机的）起落架 landing着陆 language（合同中的）用语 large ticket asset大额资产 lease application租赁申请 lease fee租赁费（对租金中所含收益部分的形容） lease for movables动产租赁协议 lease inception起租日 lease intended as security担保意向租赁 lease liabilities租赁负债 lease lines of credit租赁信贷限额 lease manager租赁协议管理人 lease portfolio租赁协议组合 lease registry租赁协议登记 lease tax租赁税 lease termination payment（为）提前结束（租赁协议而作的）支付 lease term租赁期限 lease versus purchase租还是买 leased assets租赁资产 leased equipment 租赁设备 leased items租赁物件 leased property租赁财产 leasehold租赁、租借 lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之间订立的）租入租出租赁协议 lease-purchase financing租购融资 leases租赁协议 Leaseurope欧洲租赁协会 leasing activities租赁业务 leasing agreement租赁协议 leasing arrangement租赁安排 leasing company租赁公司 leasing professionals租赁专业人员 leasing regulation对租赁的管制 leasing systems（手工的或电脑的）租赁业务管理系统 leasing's share of GDP租赁占国内生产总值的份额 leasing租赁 legal arrangement法律安排 legal consequences法律后果 legal entity法人 legal fees法律费 legal form法律形式 legal issue法律课题 legal ownership法定所有权 legal owner法定所有权人 legal right法定权利 legal risk法律风险 legal status法律地位 legal title法定所有权 legal treatment法律处理 legally empowered法律授权的 legitimate business purpose合法的营业目的 lenders放款人 lenient terms宽松条款 lessee intent承租人的意向 lessee承租人 lessor's internal staff出租人的内部人员 lessor出租人 letter of credit信用证 level of collateral抵押水平 leverage borrowings杠杆借款 leverage ratio资本充足率 leveraged lease杠杆租赁 levy扣押 liabilities负债 liberal depreciation rules自由折旧规则 license特许 licensing agreements许可证协议 licensing of lease activity对租赁业务的许可 lien date留置日 lien留置权 life-limited parts（飞机上）限制其使用小时的部件 limitation of liability责任限度 limited ability有限能力 limited liability company有限责任公司 liquidated damage损失赔偿金 liquidator 清算人 liquidity facility流动性融通 liquidity support流动性支持 liquidity现金支付能力 litigation诉讼 loans disguised as leases伪装成租赁的贷款 loan-type financing贷款型融资 loan贷款 lobby effort游说努力 local law当地法律 local statues当地法规 local tax地方税 location所在地 lock box account锁箱账户 lock box collection and sweep arrangement（银行的）锁箱和自动转存安排 locomotive（铁路）机车 long term rental contract长期出租合同 loss containment亏损防堵 loss ratio赔付率 losses损失 lost sales losses出租人为了再处置收回的租赁物而失去出租新的租赁物的机会所带来的损失 MACRS depreciation（美国的）加速成本回收的折旧 maintain reserves（飞机租赁中承租人承担的）保养准备金 maintenance contract维修保养合同 maintenance interval（飞机发电机的）维修间隔期 maintenance policies and procedures保养方针及程序 make-whole premium凑整升水 managerial reporting risk（财务报告导致的）管理层报告的风险 manipulation of accounting principles对会计准则的巧妙运用 manufacturer subsidy（来自）制造商（的）补贴 marginal tax rate边际税率 market friction市场摩擦 market imperfection市场的不完善 market participants市场参与者 market penetration市场渗透率 market rates of interest市场利率 market share市场份额 market size市场规模 market stability市场稳定性 marketplace市场环境 master lease illustration租赁协议正文 master lease主租赁协议 material facts重要事实 maturity到期日 means手段 measurement criteria衡量标准 mechanism机制 memory function备忘功能 mercantile-type sale商业性销售 merchantability适销性(经营租赁协议中的暗示保证) merges合并 merit review process事实真相检查程序 middle-market leasing中级市场租赁 MIGA（Multilateral Investment Guarantee Agency）多边投资担保署 minimum capital最低资本 minimum lease payments receivable应收最小租赁付款 minimum lease terms最短租赁期限 minimum rental rate最低租金费率 mirror-in/mirror-out principle（飞机返还时的维修状况同交付时）一模一样的原则 mismatches不匹配 mitigate缓解（风险） mobility移动性 model模式 modem“猫”（调制解调器） modification 更改 monetary policy货币政策 money-over-money lease钱到钱的租赁（租赁业内对融资租赁的俗称） monitoring监控 monoline insurer单一险种保险人 monopolies垄断部门 monopoly垄断 month-to-month rentals（期满但租赁物未退还时的）逐月收取的租金 moratorium延缓履行 mortgage loan placement抵押贷款安排 motor carrier fee机动车费 MPD(maintenance planning document)维修计划书 MRI(magnetic resonance imaging)核磁共振成象 multiple jurisdiction涉及多个司法管辖区的 multi-years lease commitment多年的租赁款项承付 municipal trade tax地方贸易税 named owner指名的所有权人 narrative report陈述式报告 narrow-body aircraft窄机身飞机 nascent幼稚的 national independent full-service leasing rental firms全国性的独立全面服务租赁出租公司 nationality国籍 NCCUSL（The National Conference of Commissioners on Uniform State Laws）（美国）统一州法律委员会全国会议 negligence 过失 nenrenewal penalties期末若不留购或不续租时的罚金 net cash investment outstanding 净现金出资余额 net collectible value可回收净额 net earnings净收益 net financed assets已融资资产净额 net gain on sale of financing transactions融资交易出售的净利得 net investment outstanding净出资余额 net lease净租赁（指不附带任何技术服务的租赁） net margin净收益 net of deferred taxes递延所得税后净额 net taxable income净应税收入 net value净值 net worth tax净财富税 network connection device网络联接器件 networks网络 new product family新产品系列 niche market可填补空缺的市场 noise 噪声 nominal price 名义价格 nominal purchase option名义价格购买任择权 non-accrual status不应计的状态 non-appropriation不得挪用 non-cancellable lease不可撤销的租赁协议 non-conforming equipment不合格设备 non-contracting states非缔约国 nondebt interest非债务利益 non-delivery未交付 nonexclusive remarketing firms综合性再处置公司 nonexistent不存在的 non-full-payout非全额支付 nonlabeled program(卖主同出租人各归各的)销售计划 nonoperating leasing非经营租赁 non-ownership for balance sheet不在资产负债表上资本化 nonpossessory pledge非占有的抵押 non-recourse sale of lease receivable对租赁应收款的无追索出售 non-substitution clause不得替代条款 nontax lease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，可对租赁资产计提折旧) normal depreciable life正常可折旧寿命 normal lease常规租赁 normal terminations正常结束 notarization公证人的公证 notary system公证制度 notes secured by equipment设备抵押票据 notice of termination终止（租赁的）通知 number of lease payments租赁付款次数 objection拒绝 obligations债务 obligopolies受权专营部门 obligor债务人 obsolescence陈旧 occasional sales exemption偶然销售豁免 OEC(original equipment cost)设备原值 off balance sheet financing表外融资 off-balance sheet securitizations资产负债表外证券化 offering and sale发售和出售 official tax depreciation tables官方（制订的）税收折旧表 off-lease equipment退租设备 offsetting claims抵销请求权 omission 不作为 on-condition parts（飞机上）根据具体情况决定可否使用的部件 one-off program（卖主的对谁都一样的）统一销售计划 one-stop shopping一站式采购 one-way consumer truck rental business单程客户载重汽车出租业务 operating expense事业费 operating leases经营租赁协议 operating leasing经营租赁 operational efficiency经营效率 OPIC(Oversea Private Insurance Corporation)海外私人保险公司 option to buy 购买任择权 option to purchase购买任择权 option to renewal续租任择权 options期权 ordinary course常规过程 ordinary trusts普通信托 organizational documents机构文件 original collateral初始抵押品 original lease value租赁原值 originating lessor作为发起人的出租人 originator发起人 out-bound big-ticket leasing大宗出口租赁 outpatient clinic门诊诊所 outright purchase直接购买 outright sale直销 outsourcing外包 overcollateralization超额提供抵押 overhaul检修 owner trust所有者信托 owner 所有者 ownership interest所有权权益 ownership leases所有权租赁（对融资租赁实质的形容） ownership retention所有权的保留 ownership所有权 packaging包装 parameter参数 parent母公司 participants参与者 particular withholding tax特殊预提税 partnership合伙企业 partners合作伙伴 parts sale（再处置中的）部件出售 parts 部件 party identification对当事方的认定 passive investment trust被动投资信托 pass-through entity传递实体 pattern 模式 payee受款人 payment amount支付金额 payment due已到期应付款 payment of rentals租金支付 payors付款人 pay-through note定付 (证券) peculiar tax shelter provision of liquidation proceeds对请算得款的特定的避税规定 penetration渗透 per se corporations本质上的公司 percentage of sales销售额的百分比 perfection完善、保全 performance业绩、履行 periodic rate of return 期回报率 peripheral（电脑的）外部设备 permanent funding activities长期资金融通方式 permanent funding vehicles长期性的融资工具 permission允许 permit执照 personal property leasing动产租赁 personal property tax动产税 personal resume个人简历 perspective（看问题的）角度 physical deterioration物理性能的退化 piercing the corporate veil捅破公司的面纱 place of taxation纳税地 placement放置 capital goods, plants or other equipment (the equipment) 不动产、厂场或其它设备（设备） players参与者 pledge资产抵押 polarization（将目标市场定位于某类规模客户的）极化 policy of insurance保险单 portfolio concentration组合（中的设备类型的）集中程度 portfolio(投资)组合 possession占有 potential conflict潜在冲突 potential impairment潜在减损 power by the hour leases按每月使用小时支付租金的租赁 power generation发电 power transmission（电、气、热的）能源传输 practitioner从业者 predetermined period事先确定了的期间 preestablished floor预先设定的底价 preface前言 prefund先行融资 prejudgment property recovery在法院裁决前先收回财产 prejudice损害 premium保费 pre-paid lease payments预付的租赁付款 present transfer即时转移 present values现值 preservation of exist bank line现有银行信贷额度的保留 presumption推论 pretax rate税前利率 preventive maintenance预防性保养 price/performance curve性能价格曲线 prices indices价格指数 pricing quandary定价上的左右为难 pricing risk定价风险 pride of ownership对所有权的满足感 primary servicer主服务者 prime interest rate基本利率 principal office and place主营业地 principal本金 printer打印机 prior written consent预先的书面同意 prior written notice预先的书面通知 priorities优先权 private and public私人的或公共的 private carriers私人运送人 private international law国际私法 private placement（对）特定对象（直接）销售 private-label program（卖主同出租人联手的）销售计划 privatization私有化 probability概率 proceedings pending未决程序 proceeds进款 process nexus程序关系 product产品 profit generation利润产生 profitable operation可营利地运用 profit-making hospital营利性医院 program risk规划风险 project finance项目融资 project risk项目风险 projected performance所规划的业绩 promise承诺 pronouncement公告 property tax财产税 proportionate fraction成比例的部分 proprietary hospital业主医院 pros and cons有利有弊 prospectus章程 provisioning提取准备金 provisions条款 proxy代理 prudential norms relevant to leasing 涉及租赁的审慎性标准 PTT(postal and communication entities)邮电部门 public control公有 public deficit财政赤字 public deposit公众存款 public distribution公开配售 public hearing公开听证 public limited companies(在多数的大陆法系国家或地区内的)公共有限公司 public offering公开发售 public works市政工程 publications出版物 public-held companies公众持股（上市）公司 published rental rate公布的租金费率 purchase money security interest定金担保利益 put option留置选择权 QIBs（ qualified institutional buyers）合格的机构买入人 QTE(qualified technological equipment)lease（美国税法中所规定的计算机或外部设备、高技术电话站设备及高技术医疗设备等的）高技术设备租赁 quality spread质量差幅 quantitative criteria量化标准 quid pro quo（经营租赁合同中的）让步条件 quiet enjoyment right平静行使权 quiet possessions平静占有 quoting报价 rail car轨道车辆 raise fund筹集资金 ratification批准 rating agencies评级代理机构 ratings评定等级 ratio enhancement（财务）比率改善 real person真人 real property and personal property不动产和动产 real rights物权 realization实现 realize the value实现价值 rebuttable presumption可予驳回的推定 receipts for services服务的收入 receivership破产接收 receivers破产受益人 recertification（由原制造商作出的）重新认证 recognition of income 收益确认 record记录 recoupment扣留 recourse追索权 recoverability可回收程度 recoverable amount可回收金额 recover收回 reduction减少 reference rate参考利率 refresh翻新 refundable security deposit期末应退还的保证金 refurbishment翻新 regional jet 支线飞机 regionalization区域化 registration process登记程序 registration rights登记权 regular periodic payment定期的规定的租金 regulatory factors管制因素 regulatory laws管制法律 reinvestment再投入 reject 拒收 re-leasing再出租 relieve 解除 remaining balance余额 remarketing obligations of the vendor卖主的再处置责任 remarketing再处置 remedy 补救 REMIC （real estate mortgage investment conduit）不动产抵押投资管道 remote contingency遥远的或有事件 removal拆除 renewing更新 rent commencement date租金首付日 rent curve depreciation按租金曲线折旧 rent 租金 rental fleets短期出租车队 rental house出租公司 rental income租金收入 rental market出租市场 rental of equipment设备出租 rental rates租金水平（费率） rental stream租金流 rental tax租金税 rental yard出租公司 rentals payable 应付租金 rent-to-buy先租后买 rent-to-leases先以租赁合同方式租用后以融资租赁合同方式租入 rent-to-rent纯粹租用 rent-to-re-rent（租入后）转租 reorganization重组 repairs备件 repair修理 repatriation（从别国）收回（租赁物）的风险 repayment偿付 replacement servicers替代的服务者 replacements替换件 report报告 repossession重新占有 representations陈述 request for proposal投标申请书 rescind 撤销 resell转售 reserves储备金 residual capture余值捕捉 residual exposure余值风险 residual guarantee余值担保 residual income剩余所得 residual position余值地位（指出租人承担余值风险的处境） residual realization余值实现 residual risk余值风险 residual's carrying value（财务报表上的）残值结存价值 resolution裁决 resources资源 retailers 'sales tax零售商销售税 retail零售 retaining保留 retain留存 retention rate（承租人的）留购率 retention提留 retrospective application追溯性运用 return provisions对返还的规定 returned asset返还的资产 revolving loan facility循环贷款融通 right to use使用权 risk sharing techniques风险分担方法 risk-reducing pooling agreement风险减少共担协议 risks and rewards incident to ownership随附于所有权的风险和报酬 ROA(return on assets)资产回报率 road道路 roll-out process推进程序 royalties特许使用权费 rules of law 法规 RVI(residual value insurance)余值保险 safe harbor避风港 safe-harbor leases避风港租赁（对有避税功能的租赁的形容） safety standard安全标准 sales and leaseback售后回租 sales origination teams销售开发团队 sales proceeds销售收入 sales taxes销售税 sales volume销售量 sales-aid leasing（专属公司的）销售协助型租赁 sales-type lease销售型租赁 sample样品 sampling样品示例 scale扩容 schedule进度计划、附表 scrap or salvage sale报废或挑其中有价值的贵金属出卖 sealed bid sale密封标价销售 SEC（Security and Exchange Commission）（美国）证券交易委员会 secondary market breadth and depth二手市场的广度及深度 secured creditor有担保的债权人 secured financing有担保的融资 secured or unsecured有担保或无担保的 secured party被担保方 securitization assets证券化资产 securitization of leases and leased assets portfolio租赁协议及租赁资产组合证券化 securitization pool证券化池 securitization transactions证券化交易 security deposit保证金 security interest担保权益 self-help repossession自助性重新占有 self-insured corporations自保公司 selling price销售价格 semiconductor chips半导体芯片 sensitivity analysis敏感性分析 separate component单独部分 separate identity单独身份 separate legal person单独的法人 separate products不同的产品 separate, independent trustee单独的、独立的受托人 service tax服务税 servicer（资产证券化中的）服务者 setoff抵销 shareholders股东 shipping装运 shop visit（飞机的）拆下发电机的大修 signature签署 significant date management capability对数据管理的重要能力 sign签署 similarity相似性 simple finance leases简单融资租赁 single-aisle（飞机上的）单过道 small cost items低成本项目 SMEs中小型企业 societe anonyme股份有限公司（法国） soft (oversupplied) market软（供大于求）市场 software vendor软件卖主 software软件 sole shareholder单一股东 sole tax avoidance purpose纯粹的避税目的 sovereign risk主权风险 special priority rules特别优先权规则 special purpose "bankruptcy remote" entity“不易破产”的专设实体 special purpose entity（SPE）特殊目的实体 specialist firm专业公司 specialized independents专业化的独立的公司 specified order of seniority规定的先后顺序 sponsored program赞助计划 sponsor发起 SSAP 21（英国）租赁协议及租购合同的会计处理 standard setters标准制订者 state-of-art technology最新技术 status资格 statute法规 statutory protection法规上的保护 statutory regulations法定规定 stayed actions延缓的诉讼 step-down lease structure租金递减的租赁方式 step-up lease structure租金递增的租赁方式 stock and debt mutual funds股票和债务共同基金 stock exchange listing 股票上市 storage存储 straight line basis直线法 straight-line depreciation直线法折旧 straight-line recognition直线法确认 strategic recommendations战略性建议 structural alternatives方式选择 structures业务方式 structuring业务方式设计 sublease转租赁 subordinated debt obligation次级债券 subordinated interest次级权益 subordinated tranche次级份额 subordinated次级的 subordination从属化 substance over form实质先于形式 substantive consolidation实质性合并 substantive owner实质上的所有权人 substitute 取代 successors继承人 suits讼案 sunk cost method滞留成本法（不定期续租时经营租赁出租人采用以实收租金金额计提折旧的方法） superior title or right优先所有权或权利 supervise监管 supervisory process监管程序 supplier 供货人 supplier-type warranty供货商（所提供的）担保 supply agreement供货协议 supply chain供应链 supply contract供货合同 supportable standard站得住脚的标准 supported obligation被支持的债务 supporting activities补给活动 surrender返还 survivability（合同到期后的）继续有效程度 suspension延期 swap互换 synonyms同义词 synthetic leases合成租赁协议 T-account T型账户 take-off起飞 tangible and intangible assets有形和无形资产 target market目标市场 target yield目标收益率 tax appetite对减税的兴趣 tax base税基 tax benefit transfer税收利益转移 tax code税法 tax deductible expense可减税的费用 tax deferral延期纳税 tax depreciation税收上的折旧 tax lease税收租赁（指真实租赁，承租人的租金支出可直接抵扣） tax nothing非纳税对象 tax ownership(美国税法中的)税收所有权 tax regulations税务条例 tax risk税收风险 tax saving节税 tax shields避税 tax status税务法规 tax timing纳税时点 taxable income应税所得 taxable应纳税的 taxation税收 tax-exempt debt免税债 tax-exempt entities免税单位 tax-exempt issuers免税发行者 tax-exempt market免税市场 taxpayer纳税人 tax税 technological obsolescence 技术老化 technological orientation技术上的定位 telecommunications电信 teledensity电信密度（指每百个居民拥有的通信线路数） tender提交 terminate 终止 termination penalty提前结束时的罚金 terminology术语 terrestrial and satellite wireless system 地面及卫星无线系统 the four pillars（支撑租赁交易的）四大支柱 the six phase of leasing cycles租赁周期的六个阶段 theocratic legal system神权法制 therapeutic equipment治疗设备 third-party logistics第三方后勤 threshold门坎 time pattern时间模式 time to market（一个新产品从构思到实际推入市场所用的时间）上市时间 titleholder所有权人 title所有权 titling trust产权信托 toll（路桥隧道等的）通行费 total gross investment毛出资总额 total solution全面解决方案 TRAC（Terminal Rental Adjustment Clause） leases 期末租金调整条款租赁协议 track卡车 trade discount贸易折扣 trade names商品牌号 trade tax add-backs贸易税附加返还 trade tax贸易税 trade-in回购 traditional contract of hire 传统的租借合同 traditional rental传统出租 training培训 TRALA（美国）载重汽车出租及租赁协会 tranches组别 tranching分组 transaction costs交易成本 transaction privilege(sale)tax交易特许（销售）税 transaction tax交易税 transactions交易 transferors出让人 transfer转移 transit district tax地区通过税 transportation运输 treasury locks库存锁定 treasury securities国库券 treatment equipment治疗设备 trigger events触发器事件 trip leases铁路车辆的短期租赁 triple net三方网络 truck卡车 true leases真实租赁协议 true lease真实租赁 trust account信托账户 Trust Indenture Act信托契约法 trustee 受托人 tunnels隧道 turnaround time周转时间 type类型 UCC(Uniform Commercial Code)（美国）统一商法典 ultimate useful life最终可用寿命 unamortized residual value（经营租赁中）未摊销的余值 uncertainty不确定性 uncollectible lease payments receivable应收未收租赁付款 undersecured creditor未被全额担保的债权人 understated被少报的 underwater缩水 underwriting and credit policies保险和信贷政策 underwriting commission承销佣金 underwriting standard保险标准 underwriting保险 unearned finance income未实现财务收益 unguaranteed residual value无担保的残值 Unidroit Conventions on International Financial Leasing 国际统一私法协会国际融资租赁公约 unit price单价 universal lease documentation租赁协议通用文本 unrated无信用等级的 unreimbursable不能回收的 unsecured creditor无担保的债权人 unsecuritizable不可证券化的 upgrade升级 ups and collars上下限 US federal income taxes美国联邦所得税 US Internal Revenue Service code美国国家税务局法规 usage leases使用权租赁（对经营租赁的形容） use tax使用税 used equipment leasing用过的设备的租赁 useful life有用寿命 utility设施 utilization leases（美国铁路上采用的）轨道使用租赁 valuation估值 value ratio价值比 value-added services增值服务 valuing定值 variables变量 variation in return回报波动 variation波动 VAT(value added taxes)增值税 vendor agreements卖主协议 vendor finance卖主融资 vendor leasing programs卖主租赁计划 vendor reputation and viability卖主的声誉和活力 vendor卖主 venture leases风险租赁 verifiable case经得起检验的案例 vibrant有活力的 vicarious liability转承债务 virtual ownership实际上的所有权 volatility波动性 vote control表决控制权 vote表决权 warehousing仓储 warranty claim担保请求权 warranty 担保 waste incineration垃圾焚烧 water supply and purification供水及净化 weight权重 well-crafted contract clauses认真草拟的合同条款 whale-minnow concept（靠租赁融资规模覆盖市场的）大鱼和（靠专业化租赁服务市场的）小鱼论 whole sale趸卖 wide-body aircraft宽机身飞机 win-win event双赢事件 withhold 提留 withholding tax预提税 working capital流动资金 workshop on leasing租赁研讨会 World Leasing Convention世界租赁大会 wrap leases互换型租赁协议 write-off减记、冲销 yield curve收益曲线会议用语 1．会议名称工作委员会 Working Committee 小组委员会 Subcommittee 股东大会 General Meeting of Shareholders 周年大会 Annual General Meeting ( A. G. M) 例会 Regular Meeting 特别大会 Extra-ordinary General Meeting ( E.G. M.) 特别委员会 Special Committee 执行委员会 Executive Committee 常务委员会 Standing Committee 常会 Ordinary Meeting 董事会 Board Meeting 筹备委员会 Preparatory Committee 2 会议出席、列席成员主席　　　　　　　　　 Chairman 法律顾问　　　　　　　　legal adviser 委员会委员　　　　　　　committee members 律师　　　　　　　　　　solicitor or attorney 贵宾　　　　　　　　　　guest of honor 发起人　　　　　　　　　Office bearer 审计员　　　　　　　　　auditor 义务司库　　　　　　　　Hon. Treasurer 义务秘书 Hon. Secretary 保险用语 abandonment clause: 委付条款 act of god: 不可抗力 actuary: 保险精算师 all-risks policy:一切险保单 Assignment clause: 转让条款 Average: 海损、海损分摊 Average adjuster: 海损理算人 Average clause: 共同海损分担条款 Certificate of insurance: 保险证明书 Claim: 索赔 Claim assessor: 索赔人 Damage: 损坏赔偿金 Damage certificate: 损坏证明书 Damage claim: 损坏索赔 Endorsement: 签注 Endowment policy: 人寿定期保险单 Faa ( free of all average): 全损赔偿 Fpa ( free of particular average): 单独海损不赔 Free of average: 全损赔偿 Insurance broker: 保险经纪人 Insurance policy: 保险单 Insurance premium: 保险费 Jettison: 投弃 Knock-for-knock agreement: 互撞免赔协议 Liability insurance: 责任保险 Life assured: 人寿保险投保人 Life fund: 人寿保险基金 Loading: 人寿保险附加费 Loss adjuster: 损失理算人 Loss ratio: 赔付率 Marine insurance: 海上运输保险 Mortality tables: 死亡率表（用于计算保险风险） Motor insurance: 汽车保险 Mutual insurance company: 互助保险公司 No-claims bonus: 无索偿奖金 Reinsurance: 再保险；转保 Renewal: 续保；延期 Renewal premium: 续保费 Salvage value: 残值；获救货物或船舶的价值 Third party insurance: 第三方保险 Time policy: 定期保险单 Unvalued policy: 不定值保单 U/w (underwriter): 承保人

xiaxia · 发表于 2007-8-5 21:40:18

美语与英语在国际商务方面的差异 —单词拼法上的差异　　美语与英语在单词拼法上的差异主要有两种：一种是单词发生单变使得个别字母不相同，另一种是美语单词较为简化。前者如enquire（英）与inquire（美），这两个单词公第一个字母不相同，都是商品交易前，一方向对方洽询有关商品的价格、数量、交货时间及付款条件等的询价，也叫询盘；"车胎"英国用tyre，美国用tire；；"睡衣"英语用pajamas，美语用pyjamas；"执照""特许证"英语用licence，美语用license。这类单词仅一个字母不同，发音上有的相同，有的相似。　　美语的单词一般比英语单词要简单。近年来，美语越来越趋向简化，充分体现了美国人生活和工作高效快捷的现代化特性。这些较为简化的词大都源于英语，大量词汇在英语里仍然保持原貌，而进入美语后，这些单词就逐渐变得简单起来，从而使用起来较为方便。如较常见的单词colour（颜色），在美误里就拼成color，少了一个"u"字母；refrigerator（电冰箱）美语是fridge，美语比原词要简单得多。美语单词的简化现象是美语与英语在单词拼法上的差异的主要表现。现将商务英语中比较常见的这类单词列举如下：英语美语 catalogue catalog 商品目录 woollen woolen 羊毛 acknowledgement acknowledgment 确认 cheque check 支票 aerophane airplane, plane 飞机 honour honor 荣誉 jewellery jewelry 珠宝 storey story 楼层 judgement judgment 判断 kilogramme kilogram 公斤 cigarette cigaret 卷烟 programme program 节目、程序 traveller's cheque traveler's check 旅行支票 advertisement ad 广告 advertising agent, adagent, 广告代理人 advertising rates, etc adrate, etc 广告费 labour labor 劳动　　不过，也有极少数单词美语比英语在拼法上稍微复杂一点，比如"instalment"（分期付款），美语经常双写"1"，拼成"installment"，而英语只单写"1"；某些常用的简化词特别是非常流行的缩略词如"ad"（advertisement 的缩略形式）在英语里也被采用。美语与英语在国际商务方面的差异 —用词差异　　美语与英语在用词上的差异主要表现在以下两个方面：　　1．同一个词在英美语中表示不同概念。　　某些单词在美语和英语里有着不同的含义，表示不同的概念或事物，很容易造成误解。我们在商业交往中，必须小心谨慎，特别是在外贸洽谈、订货、发货方面，要注意辨别，以免因文字含义的不同而引起大错，造成损失。　　我们知道，first floor 在英语时指二楼，而美语则指一楼，英语指一楼时要用ground floor。这是一般常识，而其它单词就可能容易混淆。"corn"在英语里指谷物、小麦，等于美语的"wheat"（小麦），美语的"corn"（玉米）等于英语的"maize"（玉米）；pants在美语里指"裤子"，相当于英语的trousers，而英语的pants却是"内裤"，相当于underpants; purse在英语里指的是妇女用的"小钱包"，而在美语里purse却是"手提包"、"旅行包"，相当于英语的handbag；美语的"钱包"是wallet，男女通用，英语里的wallet仅限于男人用，而且是皮革做的，女子的"钱包"purse可以用不同的材料制作；美语的"thread（棉纱）"等于英语的"cotton（缝纫用的棉纱）"。　　2．同一概念在英美语中用不同词表达。　　这类词语两者之间的差异尤为明显，而且数量大。例如："电梯"英语是lift，美语是elevator，"履历"、"简历"英语用C.V.（全称是Curriculum Vitae），美语用resume；"电影"英语用film，美语用movie；"展销会"、"博览会"英语常用fair，美语常用trade show；"有限责任公司"英语习惯上是在公司的名称下加Ltd, L'd，或Ld., 美语则使用Inc.(=Incorporated)，如：　　The British Tobacco co., Ltd.（英国烟草股份有限公司）　　The American Products co, Inc. （美国物产股份有限公司）　　美语与英语对于公司领导人的称谓也很不一样，我们通常说的公司"经理"，英语用manager，美语用Director；"总经理"英语是Managing-Director或Managing Director，美语则是Chief-Executive Officer；公司的"总裁""董事长"英语用Chairman，美语多用President。最应值得注意的是，表达"寄信""邮寄"之类的概念，英语用post，美语用mail。英美国际商务英语常用词举例英国英语美国英语 air-route air-line 航线 air-mail air-post 航空信 after sales customer service 售后服务 accounts accounting 财会（部） dispatch shipping 货物运输 flat apartment 公寓 ill sick 生病 goods freight 货物 journey trip 旅行 luggage baggage 行李 motor auto 汽车 postcode zipcode 邮编 shares stock 股票 shops stores 商店 stand booth 货摊、售货台 taxi cab 出租车 tender bid （工程等）投标 underground subway 地铁美语与英语在国际商务方面的差异 —习惯用语差异　　美语与英语在习惯用法上也存在着明显的差异。比如，英国英语在虚拟式中往往要加should，而美语大都不用。表示"有"或"没有"的概念，英语用to have/haven't got，美语则用to have/don't have；"不得不""必须"做什么，英语用to have got to do something，美语只须说to have to do something；"假期临时工"英语用holiday jobs，美语用summer/temporary jobs；"租用计算机"英语的表达是computer hire，美语用computer rental；"从某某学校毕业"，英美表达习惯也不同，"graduate"一词，在美语里可以用于任何种类的学校，如graduate from university/school等，而在英语里，graduate仅限于大学毕业，中学毕业要用leave；当谈到某家公司待遇低的时候，英语通常的表达是It was badly paid，而美语的表达则是It didn't pay very much；"我与老板相处得很好"英语的表达是I got ort very well with my boss，但美语则用got along代替句中的got on；"提高价格"英语用put up prices，美语用raise prices；"上计算机课"英语的表达是go on a computer course，美语则说take a computer course。　　通电话时，英美两国也有不同的表达方式，如果自己是办公室的秘书或接线员之类的职员，不是对方要找的人，我们常说"请稍候"，英语的习惯表达是hold the line, please，美语通常用hold on；如果要求对方（如接线员）转给经理，英语的表达是Could you connect me with the manager？美语通常用介词"to"代替句中的介词"with"。美语与英语在国际商务方面的差异 —日期、数字表达方面的差异　　在日期方面，美英的表达方式是有差别的。以日为先，月份为后，此为英国式，美国式则与此相反。如一九九六年三月二日的写法：　　2nd March, 1996（英）　　March 2, 1996（美）　　在美式的写法中，1st, 2nd, 3rd的st, nd, rd是不使用的。由于日期书面表达不同，读法也不一样。如1987年4月20日，英式的写法是20th April, 1987，读成the twentieth of April, nineteen eighty-seven；美式的表达是April 20, 1987，则读成April the twentieth, nineteen eighty-seven。同样，全部用数字表达日期时，英美也有差别。1998年5月6日按照英国式应写成6/5/98，而按照美国式应写成5/6/98；01.08.1998是英国式的1998年8月1日，按照美国的表达方式却是1998年1月8日，美国的1998年8月1日应写成08，01，1998。因此，全部使用数字来表示日期时，往往发生误解，在商务活动中必须谨慎使用。　　表达百万以上的数字概念英美的差别甚大，如one billion英语指的是"万亿""兆"，而美语则只"十亿"；one trillion英语晨相当于million million million=1018,是百万兆，在美语里却相当于英国英语的one billion，是"万亿"、"兆"。　　在数字口头表达方面，两国也存在着差别。$175（175美元）英语读成a(one) hundred and seventy five dollars，美语读成one hundred seventy five dollars，常省略and；表达连续同样数字的号码时，英语习惯用double或triple，美语一般不这样用，如电话号码320112，英语读成three two zero, double one two，美语则读成three two zero one one two, 999 234英语读成nine double nine (triple nine) two three four，美语则读成nine nine nine two three four，不过美国人也把连续三个相同的号码读成three 加上这个数字的复数形式，如999读成three nines。美语与英语在国际商务方面的差异 —商务英语书信方面的差异　　商务英语书信(Business or Commercial English Correspondence)是指交易时所使用的通信。在美国，常用Business writing，它包括书信、电报、电话、电传、报告书、明信片等。　　英语和美语在书信体例方面存在着一定的差异，比如信头和称呼、书信格式、遣词、结尾客套语等均有所不同。一般来说，英国书信较为保守，许多英国人喜欢用老式书信体，用词较为正式刻板，而美国书信语言非常生气、有活力，格式也较为简便。因此当我们写信的对象是英国或其旧殖民地国家时，要使用标准式英语Queen's English；如果写信的对象是美国或美国势力范围的地区时，就要用美国英语。当然，英国式的语言文化近年来也有变化，但总体来说，两者间的差异是很明显的。　　商业英文书信，一般都要求用打字机或电脑整齐地打印，左边各行开头垂直的，称为垂直式或齐头式(Block style)，美国常用这种格式；每段的第一个词缩进去，称为缩进式或锯齿式(indented style)，英国常用此格式。垂直式的职务及签名都在左边的边栏界线，这种格式，在极度尊重工作效率的美国公司，已普遍采用。　　正式的商业英语书信要在称呼的上方写上收信公司名称和地址或收信人的名字全称、职务及地址，称为信内地址（Inside address）。信内地址的写法也有垂直式和缩进式之分，垂直式和称美国式将各行并列，缩进式或称英国式将各行依次退缩。不过，笔者注意到，近来英国商业书信信内地址并未依次缩进，似乎与美国式相同。此外，在美国还流行一种普通收信人地址的写法，就是在书信的Inside Address中，把门牌号和街名都省略掉。　　在英文书信中要使用敬语，最普遍的敬语是Mr, Mrs和Miss（用于未婚女性）。英国人常在男性的姓名之后用Esq. (Esquire的缩写)，不过在商业上也在慢慢地改用Mr. Mmes. (Madam的复数形式)，用于二个女士以上。Messrs（Mr的复数形式）用于二个以上的男人，或用于二个以上的男人组成的公司或团体。在英国式英文信里，Mr, Mrs, Messrs，均不加缩写句点，相反地趋向于进步自由的美语反而加缩写句点如Mr., Mrs., Messrs.。　　在称呼方面，商业上最普遍的有Gentlemen（美国式）与Dear Sirs（英国式）二种，相当于我国的"敬启者"或"谨启者"。如果信是写给革个公司单位的，不是写给某个具体人的，美语用Gentlemen（复数形式），英语用Dear Sirs。如果对方公司只一人时，必须使用Sir/Dear Sir。称呼后一般要使用标点符号，英国式采用逗号(comma)，美国式用分号(colon)。书信结尾客套语(complimentary close)有多种，相当于我国书信在结尾时使用的"敬礼"、"致敬"、"顺安"等句。最为典型的美国式写法是Sincerely和Best regards，典型的英国式表达有Yours sincerely（熟人或知道对方姓名），Best wishes, kind regards 和yours faithfully（不知姓名）。此外，英国式的客套语还有特别礼貌的格式，但除了特殊情况外，现在不再使用。

xiaxia · 发表于 2007-8-5 21:40:41

1 C&F(cost&freight)成本加运费价 2 T/T(telegraphic transfer)电汇 3 D/P(document against payment)付款交单 4 D/A (document against acceptance)承兑交单 5 C.O (certificate of origin)一般原产地证 6 G.S.P.(generalized system of preferences)普惠制 7 CTN/CTNS(carton/cartons)纸箱 8 PCE/PCS(piece/pieces)只、个、支等 9 DL/DLS(dollar/dollars)美元 10 DOZ/DZ(dozen)一打 11 PKG(package)一包，一捆，一扎，一件等 12 WT(weight)重量 13 G.W.(gross weight)毛重 14 N.W.(net weight)净重 15 C/D (customs declaration)报关单 16 EA(each)每个，各 17 W (with)具有 18 w/o(without)没有 19 FAC(facsimile)传真 20 IMP(import)进口 21 EXP（export）出口 22 MAX (maximum)最大的、最大限度的 23 MIN (minimum)最小的，最低限度 24 M 或MED (medium)中等，中级的 25 M/V（merchant vessel）商船 26 S.S(steamship)船运 27 MT或M/T(metric ton)公吨 28 DOC (document)文件、单据 29 INT（international）国际的 30 P/L (packing list)装箱单、明细表 31 INV (invoice)发票 32 PCT (percent)百分比 33 REF （reference）参考、查价 34 EMS （express mail special）特快传递 35 STL.(style)式样、款式、类型 36 T或LTX或TX(telex)电传 37 RMB（renminbi）人民币 38 S/M （shipping marks）装船标记 39 PR或PRC(price) 价格 40 PUR (purchase)购买、购货 41 S/C（sales contract）销售确认书 42 L/C （letter of credit）信用证 43 B/L （bill of lading）提单 44 FOB （free on board）离岸价 45 CIF （cost,insurance&freight）成本、保险加运费价

xiaxia · 发表于 2007-8-5 21:41:46

收据种类很多，有收条、借据、订阅单、订货单等，是在跟对方发生钱和物的关系时写给对方作为凭据的条子，起书面证据作用。在写借据、收条时，写字据的日期写于右上角，然后写明是“借”还是“收到”，“借”、“还”钱或物的名称和数量。立据人写于右下角。　　借款。 To Mr. Charles Green, May. 18, 2000 I. O. U. three thousand U.S. dollars (U.S. $3000) only, within one year from this date with annual interest at four percent (4％). David Smith 兹借查尔斯·格林先生叁仟美元（U.S. $3000），年息四厘，自即日算起，一年内归还。借款人戴维·史密斯 2000年5月18日 I. O. U.＝ I owe you 也可写成IOU, 即“我欠你”的意思，译成汉语为“今欠”、“今借到”。收到物品 June. 8, 2000 Received from Mr. Handel the following things: One typewriter One tape-recorder 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　Bruce 2000年6月8日兹收到汉德尔先生下述物件：打字机壹台录音机壹台　　　　　　　　　　　　　　　　　　　　　　　　　　　　　布鲁斯例三：订阅单。写订阅单时共分四个部分：1、订阅刊物的名称、起止时间；2、订阅人的姓名；3、订阅人的详细地址；4、附言。 SUBSCRIPTION FORM (Write in Block Letters Please) Please enter my subscription to 'The Times' for one year beginning with the January issue of 2000. Name: Niles Palmer Address: 421 Swan Boulevard, Detroit, Michigan, the United States of America Enclosed please find a postal money order in the amount of 7.60 dollars. 订阅单（请用印刷体书写）订阅《泰晤士报》一年，自2000年1月刊开始。姓名：奈尔斯·帕尔默地址：美利坚合众国密执安州底特律天鹅大街第421号随函寄上订阅费7.60美元，请查收。 Activity Arrangement 　　活动安排　　Activity Arrangement 　　Activity Arrangement Dear Mr. / Ms, 　　We are very pleased to welcome President William Taylor and Manager James Rogers to Beijing and Shanghai in thesecond half of April for about a week. As requested, 　　we propose the following itinerary for your consideration. 　　Monday, April 18 　　4.00 p.m. Arrive in Beijing by Flt.xx, to be met at the airport by Mr. President 　　of Asia Trading Co. 　　4.15 Leave for Great Wall Hotel 　　7.30 Dinner given by President x 　　Tuesday, April 19 　　9:30 a.m. Discussion at Asia Trading Co. Building 　　2:00 p.m. Group discussion 　　8:00 p.m. Cocktail reception given by the British Commercial Counselor in Beijing 　　Wednesday, April 20 　　9:00 a.m. Discussion 　　12:00 noon Sign the Letter of Intent 　　1:30 p.m. Peking Duck Dinner 　　3:30 p.m. visit the Summer palace 　　6:00 Departure for Shanghai 　　Would you please confirm by fax so that we can make arrangements accordingly. 　　Yours faithfully 商用写作：活动安排　　活动安排尊敬的先生/小姐，　　我们非常高兴威廉·泰勒总裁和珍姆斯·罗杰斯经理能四月下半月到北京，上海访问一周，根据要求我们出下列活动安排供参考：　　星期一，四月十八日　　下午4：00乘航班XX到达北京，由亚洲贸易公司的总裁X先生到机场迎接　　4：15乘车去长城宾馆　　7：30总裁X先生举行晚晏　　上午9:30 a.m.在亚洲贸易公司讨论　　2:00 p.m.小组讨论　　8:00 p.m.英国住北京商务领事举行鸡尾酒招待会　　上午9：00讨论　　中午12：00签订意向书　　下午1：30吃北京烤鸭　　3：30参观故宫　　6：00乘机去上海　　请传真确认，以便我们做相应的安排。　　您诚挚的　　通知是上级对下级、组织对成员或平行单位之间部署工作、传达事情或召开会议等所使用的应用文。通知的写法有两种，一种是以布告形式贴出，把事情通知有关人员，如学生、观众等，通常不用称呼；另一种是以书信的形式，发给有关人员，次种通知写作形式同普通书信，只要写明通知的具体内容即可。通知要求言简意赅、措辞得当、时间及时。　　例一：布告形式的通知：通常此类通知上方正中写Notice或NOTICE(通知)，发出通知的的单位的具体名称可放在正文前，也可放在正文后，右下角处，发出通知的日期写在左下角处。例如：　　NOTICE 　　All professors and associate professors are requested to meet in the college conference room on Saturday, August 18, at 2:00 p. m. to discuss questions of international academic exchanges. 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　May. 14, 2000 　　通知　　本星期六(8月18日)下午二时，全体教授和副教授在学院会议室开会，讨论国际学术交流问题，请准时出席。　　书信形式的通知　　Dear Examinee: 　　As you know, due to unfortunate circumstances, ETS was forced to cancel the scores of the Octorber 1992 TOEFL administration in the People's Republic of China. At that time, you were notified that you would be able to take another TOEFL without charge up through the October 1993 administration. You should be aware that the TOEFL program has a long standing policy of not refunding test fees when administrations are cancelled. 　　We apologize for any inconvenience that this may cause to you. 　　　　　　　　　　　　　　　　　　　　　　Russell Webster 　　　　　　　　　　　　　　　　　　　　　　Executive Director 　　　　　　　　　　　　　　　　　　　　　　TOEFL Program 　　　　　　　　　　　　　　　　　　　　　　Educational Testing Service 　　诸考生：　　如你所知，很遗憾，教育考试服务处被迫取消1992年10月在中华人民共和国进行的托福考试成绩，当时，我方通知你直至1993年10月止，可免费参加在此期间的任何一次考试。你本应知道托福考试项目有一条长期有效的政策：当考试被取消时，之后的一次考试不再收取费用。　　因此带给您的不便，深表歉意。　　　　　　　　　　　　　　　　　　　　教育考试服务处，托福考试项目执行主任：　　　　　　　　　　　　　　　　　　　　拉塞尔·韦伯斯特(签字)

xiaxia · 发表于 2007-8-5 21:42:51

商务英语常见误译例析笔者在商务英语教学中发现,外贸英语中有一些使用十分频繁的词汇很容易被误译，原因是商务英语中相同的单词在不同情况下具有不同的含义。现将这些单词的不同用法和含义试加比较说明。　　例一：floating 　　　　It is not surprising, then, that the world saw a return to a floating exchange rate system. Central banks were no longer required to support their own currencies. 　　Floating policy is of great importance for export trade; it is, in fact, a convenient method of insuring goods where a number of similar export transactions are intended, e.g. where the insured has to supply an overseas importer under an exclusive sales agreement or maintains sales representatives or subsidiary companies abroad. 　　　　译文：　　在这种情况下，世界各国又恢复浮动汇率就不足为奇了。各国中央银行也就无须维持本币的汇价了。　　统保单对出口贸易至关重要。它实际上是货物保险中的一种便利的办法，特别适合于分不同的时间出口的一批类似货物，如，当被保险方根据独家代理协议书向国外的进口方供货，或在国外委任了销售代表，设立分支机构时用之。　　　　注解：　　floating 在上述两个句中的意思完全不一样，floating exchange rate 意为“浮动汇率”，即可自由浮动，完全受市场力量决定的汇率制度。而 floating policy 则指用以承保多批次货运的一种持续性长期保险凭证，常译为“统保单”。　　　　例二：confirm 　　　　We'd like to inform you that our counter sample will be sent to you by DHL by the end of this week and please confirm it ASAP so that we can start our mass production. 　　Payment will be made by 100% confirmed, irrevocable Letter of Credit available by sight draft。　　　　译文：　　很高兴通知您，我们的回样将于本周末用特快专递给您，请尽快确认，以便我们开始大批生产。　　付款方式为 1O0% 即期，保兑，不可撤消信用证。　　　　注解：　　confirmed 一词在这两句话的意思也不一样。在第一个句子中，confirm 的意思是“确认”。在第二个句子中，confirmed L/C 应翻译为“保兑信用证”，即指一家银行所开的由另一家银行保证兑付的一种银行信用证。　　　　例三：negotiable 　　　　Part time barman required．Hours and salary negotiable. 　　This Bill of Lading is issued in a negotiable form, so it shall constitute title to the goods and the holder, by endorsement of this B/L. 　　　　译文：　　招聘兼职酒店保安，工作时间和薪水面议。　　所签发的提单可为转让的，故只要在提单上背书, 便确定了货物和持票人的所有权。　　　　注解：　　在第一句话中，negotiable 的意思是“可商议的”，在第二句话中的意思则是“可转让的”，“可转让提单”经过背书后即可将所有权转让给他人，值得注意的是，negotiating bank 则是议付银行，即购买或贴现汇票的银行。　　　　例四：discount 　　　　You may get a 5% discount if your order is on a regular basis. 　　If a seller extends credit to a time draft, they have made a trade acceptance．The seller can request that the bank finance the transaction by buying the draft．The bank is said to discount the draft. 　　　　译文：　　如果你方定期给我方下定单，你方便可得到 5% 的折扣。　　如卖方开出的是远期汇票，以此向买方提供信用，此时就做了一笔商业汇票承兑业务，卖方可以请银行买下商业承兑汇票，银行用这个办法对出口商融资，也就是说，银行对该汇票贴现了。　　　　注解：　　discount 在这两句话中的意思一个是折扣，另一个是贴现。折扣是指商品在原价的基础上按百分比降价，贴现则是指未到期的票据向银行融资，银行扣取自买进日至到期日的利息，并收取一定的手续费后，将余下的票面金额付给持票人。　　　　例五：endorse 　　　　Our products have been endorsed by the National Quality Inspection Association. 　　Draft must be accompanied by full set original on board marine Bill off Lading made out to order，endorsed in blank，marked freight prepaid. 　　　　译文：　　我们的产品为全国质量检查协会的推荐产品。　　汇票必须附有全套印有“货物收讫”字样的正本海运提单，凭指示、空白背书，并写明“运费已付”。　　　　注解：　　在第一个句子中，“推荐”是指用过某种产品后感到满意，并通过媒体介绍给公众。而第二句中的“空白背书明是指背书人 (endorser) 只在票据背面签上自己的名字，而不注明特定的被背书人 (endorsee)。　　　　例六：average 　　　　If a particular cargo Is partially damaged，the damage is called particular average. 　　It's obvious that the products are below the average quality. 　　　　译文：　　如果某批货是部分受损，我们称之为“单独海损”。　　很明显，这批产品的品质是中下水平。　　　　注解：　　在第一个句子中，particular average 的意思是“单独海损”，是指在保险业中由于海上事故所导致的部分损失，因此 average 一词的意思是损失或损坏，而第二句中的 average 为“平均”之意。　　　　例七：tender 　　　　Under CIF, it is the seller's obligation to tender the relative documents to the buyer to enable him to obtain delivery of the goods. If they arrive, or to recover for the loss, if they are lost on the voyage. 　　He became as exhilarated as if his tender for building a mansion had been accepted. 　　　　译文：　　在 CIF 价格术语项下，卖方的责任是向买方递交有关单证，使其能在货物到达后提取货物；如果货物运输途中丢失了，买方也可凭单证去获取补偿。　　他欣喜若狂，好象他承办大厦建筑的投标被接受了。　　　　注解：　　商务英语中的重要条款用词非常正规，在第一句话中，tender 是用作动词，相当于 give。而在第二句中，tender 是用作名词，意思是“投标”。

xiaxia · 发表于 2007-8-5 21:45:01

会计账目用语 会计报表 statement of account 往来帐目 account current 现在往来帐||存款额 current accout 销货帐 account sales 共同计算帐项 joint account 未决帐项 outstanding account 贷方帐项 credit account||creditor account 借方帐项 debit account||debtor account 应付帐||应付未付帐 account payable 应收帐||应收未收帐 account receivable 新交易||新帐 new account 未决帐||老帐 old account 现金帐 cash account 流水帐 running account 暂记帐||未定帐 suspense account 过期帐||延滞帐 overdue account||pastdue account 杂项帐户 sundry account 详细帐单||明细表 detail account 呆帐 bad account 会计项目 title of account 会计薄||帐薄 account-book 营业报告书||损益计算表 account of budiness||business report 借贷细帐||交验帐 account rendered 明细帐 account stated 与... 银行开立一户头 to open an account with 与... 银行建立交易 to keep account with 继续记帐 to keep account 与... 有交易 to have an account with 作成会计帐||有往来帐项 to make out an account with 清算||清理债务 to make up an account 清洁帐目||与... 停止交易 to close one's account with 结帐 to close an account 清理未付款 to ask an account||to demand an account 结清差额 to balance the account with 清算 to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目 to audit an account 检查帐目 to examine an account 转入A的帐户 to charge the amount to A's account 以计帐方式付款 to pay on account 代理某人||为某人 on one's account||on account of one 为自己计算||独立帐目 on one's own account 由某人收益并负风险 on one's account and risk||for one's account and risk 由某人负担 for one's account||for account of one 按某人指示||列入某人帐户 by order and for account of one 列入5月份帐目 for May account 编入某中帐项下 to pass to the account of||to place to the account of 寄出清算书 to send in an account||to send in render an account 支票用语 支票薄 cheque book 支票陈票人 cheque drawer 持票人 cheque holder 不记名支票 cheque to bearer||bearer cheque 记名支票||认人支票 cheque to order 到期支票 antedated cheque 未到期支票 postdated cheque 保付支票 certified cheque 未获兑现支票，退票 returned cheque 横线支票 crossed cheque 普通横线 general crossing 特别横线 special crossing 空白支票 blank cheque 失效支票，过期支票 stale cheque 普通支票 open cheque 打10%折扣的10000元支票，（即9000元） a cheque for $10,000, less 10% discount 加10%费用的10000元支票，（即11000元） a cheque for $10,000, plus 10% charges 支票换现金||兑现 to cash a cheque 清理票款 to clear a cheque 保证兑现 to certify a cheque 填写支票数额 to fill up a cheque 支票上划线 to cross a cheque 开发支票 to make out a cheque 签发支票，开立支票 to draw a cheque||to issue a cheque 透支支票 to overdraw a cheque 背书支票 to endorse a cheque 请付票款||清付票款 to pay a cheque||to honour a cheque 支票退票 to dishonour a cheque 拒付支票 to refuse a cheque 拒付支票 to stop payment of a cheque 提示要求付款 to present for payment 见票即付持票人 payable to bearer 支付指定人 payable to order 已过期||无效 out of date||stale 请给出票人 R/D||refer to drawer 存款不足 N/S||N.S.F.||not sufficient funds||I/F||insufficient funds 文字与数字不一致 words and figures differ 支票交换时间已过 account closed 更改处应加盖印章 alterations require initials 交换时间已过 effects not cleared 停止付款 payment stopped 支票毁损 cheque mutilated 汇款用语 汇款||寄钱 to remit||to send money 寄票供取款||支票支付 to send a cheque for payment 寄款人 a remitter 收款人 a remittee 汇票汇单用语 国外汇票 foreign Bill 国内汇票 inland Bill 跟单汇票 documentary bill 空头汇票 accommodation bill 原始汇票 original bill 改写||换新票据 renewed bill 即期汇票 sight bill||bill on demand ... days after date||... days' after date ... 日后付款 ... months after date||... months' after date ... 月后付款见票后... 日付款... days' after sight||... days' sight 见票后... 月付款... months' after sight||... months' sight 同组票据 set of bills 单张汇票 sola of exchange||sole of exchange 远期汇票 usance bill||bill at usance 长期汇票 long bill 短期汇票 short bill 逾期汇票 overdue bill 宽限日期 days of grace 电汇 telegraphic transfer (T.T) 邮汇 postal order||postal note (Am.)||post office order||money order 本票 promissory note (P/N) 押汇负责书||押汇保证书 letter of hypothecation 副保||抵押品||付属担保物 collateral security 担保书 trust receipt||letter of indemnity 承兑||认付 acceptance 单张承兑 general acceptance 有条件承兑 qualified acceptance 附条件认付 conditional acceptance 部分认付 partial acceptance 拒付||退票 dishonour 拒绝承兑而退票 dishonour by non-acceptance 由于存款不足而退票 dihonour by non-payment 提交 presentation 背书 endorsement||indorsement 无记名背书 general endorsement||blank endorsement 记名式背书 special endorsement||full endorsement 附条件背书 conditional endorsement 限制性背书 restrictive endorsement 无追索权背书 endorsement without recourse 期满||到期 maturity 托收 collection 新汇票||再兑换汇票 re-exchange||re-draft 外汇交易 exchange dealing||exchange deals 汇兑合约 exchange contract 汇兑合约预约 forward exchange contract 外汇行情 exchange quotation 交易行情表 course of exchange||exchange table 汇价||兑换率 exchange rate||rate of exchange 官方汇率 official rate 挂牌汇率||名义汇率 nominal rate 现汇汇率 spot rate 电汇汇率||电汇率|| T.T. rate||telegraphic transfer rate 兑现率||兑现汇率 demand rate 长期汇率 long rate 私人汇票折扣率 rate on a private bill 远期汇票兑换率 forward rate 套价||套汇汇率||裁定外汇行情 cross rate 付款汇率 pence rate 当日汇率||成交价 currency rate 套汇||套价||公断交易率 arbitrage 汇票交割||汇票议付 negotiation of draft 交易人||议付人 negotiator 票据交割||让与支票票据议付 to negotiatie a bill 折扣交割||票据折扣 to discount a bill 票据背书 to endorse a bill 应付我差额51,000美元 a balance due to us of $51,000||a balance in our favour of $ 51,000 收到汇款 to receive remittance 填写收据 to make out a receipt 付款用语 付款方法 mode of payment 现金付款 payment by cash||cash payment||payment by ready cash 以支票支付 payment by cheque 以汇票支付 payment by bill 以物品支付 payment in kind 付清||支付全部货款 payment in full||full payment 支付部分货款||分批付款 payment in part||part payment||partial payment 记帐付款||会计帐目内付款 payment on account 定期付款 payment on term 年分期付款 annual payment 月分期付款 monthly payment||monthly instalment 延滞付款 payment in arrear 预付货||先付 payment in advance||prepayment 延付货款 deferred payment 立即付款 prompt payment||immediate payment 暂付款 suspense payment 延期付款 delay in payment||extension of payment 支付票据 payment bill 名誉支付||干与付款 payment for honour||payment by intervention 结帐||清算||支付 settlement 分期付款 instalment 滞付||拖欠||尾数款未付 arrears 特许拖延付款日 days of grace 保证付款 del credere 付款 to pay||to make payment||to make effect payment 结帐 to settle||to make settlement||to make effect settlement||to square||to balance 支出||付款 to defray||to disburse 结清 to clear off||to pya off 请求付款 to ask for payment||to request payment 恳求付帐 to solicit payment 拖延付款 to defer payment||to delay payment 付款被拖延 to be in arrears with payment 还债 to discharge 迅速付款 to pay promptly 付款相当迅速 to pay moderately well||to pay fairly well||to keep the engagements regularly 付款相当慢 to pay slowly||to take extended credit 付款不好 to pay badly||to be generally in arrear with payments 付款颇为恶劣 to pay very badly||to never pay unless forced 拒绝付款 to refuse payment||to refuse to pay||to dishonour a bill 相信能收到款项 We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you 惠请付款 kindly pay the amount||please forward payment||please forward a cheque. 我将不得不采取必要步骤运用法律手段收回该项货款 I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment. 惠请宽限 let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer. 索取利息 to charge interest 附上利息 to draw interest||to bear interest||to allow interest 生息 to yield interest 生息3% to yield 3% 存款 to deposit in a bank||to put in a bank||to place on deposit||to make deposit 在银行存款 to have money in a bank||to have a bank account||to have money on deposit 向银行提款 to withdraw one's deposit from a bank 换取现金 to convert into money||to turn into cash||to realize 折扣用语从价格打10%的折扣 to make a discount of 10% off the price||to make 10% discount off the price 打折扣购买 to buy at a discount 打折扣出售 to sell at a discount 打折扣-让价 to reduce||to make a reduction 减价 to deduct||to make a deduction 回扣 to rebate 现金折扣 cash discount 货到付款||现金提货 cash on deliver (C.O.D.) 货到付现款 cash on arrival 即时付款 prompt cash 净价||最低价格付现 net cash 现金付款 ready cash 即期付款 spot cash||cash down||cash on the nail 凭单据付现款 cash against documents 凭提单付现款 cash against bills of lading 承兑交单 documents against acceptance (D/A) 付款交单 documents against payment (D/P) 折扣例文 除非另有说明, 30日后全额付现, 如有错误, 请立即通知。 Net cash 30 days unless specified otherwise. Advise promptly if incorrect. 付款条件: 30日后全额付现, 10日后付现打2%折扣, 过期后付款时, 加上利率为6%的利息。 Terms, net cash 30 days, or, less 2% 10 days. Interest charged at the rate of 6% after maturity. 付款条件: 月底后10日后付现2%折扣, 现在付现3%折扣, 否则, 全额付现。 Terms: 2%, 10 days E.O.M., or 3% cash, otherwise strictly net. 信用证用语 追加信用证 additional credit||additional L/C 信用证金额 amount of credit 赊帐金额 credit balance 可撤消信用证 revocable L/C 不可撤消信用证 irrevocable L/C 保兑信用证 confirmed L/C 不保兑信用证 unconfirmed L/C 可转让信用证 assignable L/C||transferable L/C 银行信用证 banker's L/C 有追索权信用证 with recourse L/C 无追索权信用证 without recourse L/C 单一信用证 simple credit 无条件信用证 open credit||free credit 普通信用证 general letter of credit 旅行信用证 circular letter of credit 特别信用证 special letter of credit 信用证底帐 letter of credit ledger 信用证发行帐 letter of credit issued account 信用证金额 amount of credit 信用证余额||信用证结欠 credit balance 开立信用证 to open a credit 通过银行开立信用证 to establish a credit through a bank 电开信用证 to cable a credit 取消信用证 to cancel a credit 开出信用证 to issue a credit 在某银行开立信用证 to arrange a credit with a bank 修改信用证 to amend a credit 延展信用证有效期 to extend a credit 增加信用证面额 to increase a credit 寄出信用证 to send a credit 请发给信用证 to take out a credit 信用证例文 我们已开出以贵方为受益人的保兑信用证。 We nave opened a confirmed credit in your favour. 以贵方为受益人, 我们开出不可撤消的的保兑信用证。 We have opened a confirmed and irrevocable credit in your favour. 我们被请求已开出以贵方为受益人的信用证, 特此通知。 We are pleased to inform you that we have been requested to open a credit in your favour. 我们已开出商业信用证, 特此通知。 We intimate to you that we have issued a commercial letter of credit. 银行用语 请入收款人的户号 account payee 请支付票款 advice to pay cheques 惠请通知该支票的经过 advise fate 金额有错误 accounts differ 文字与数字所记载金额不同 words and figures differ 签名有误|印鉴不符 signatures differ 请明天再次提出为荷 present again tomorrow 保证付款 good for payment 请照会发票人 refer to drawee (R.D.) 无交易 no account 款额不足||存款不足 not sufficient (N.S.)||no sufficient funds (N.S.F.) 已无存款 no funds 如支票不获兑现时, 不必出具拒绝证书。 notto be protested in case of dishonour||protest waived||no protest 需要出具拒绝证书 to be protested 没有通知 no advice 未受指示 no orders 禁止转让||不可转让 non-transferable||not transferable 已付款 received payment||payment received 上开价金已收到 value received||for value received 上开价金系经核算 value in account 上开金额与发票相同 value as per invoice 上开金额与通知书相符 value as per advice 无追索权 without recourse 有追索权||偿还请求权 right of recourse 请求偿还清单||清偿帐户 recourse account 偿还准备金 recourse fund 拒绝偿还||拒绝追索 recourse repudiation 银行业务例文 定期存款的条件为年利6%, 存期6个月以上, 只要金额1,000元, 我们均乐意接受。 We shall be pleased to receive a fixed deposit for any amount more than $1,000, for a period over six months at the rate of 6% p.a. 谨同函寄上新开定期存款第500号存折一份, 面额100,000元, 请查收为荷。该面额等于您寄来换新的旧存=折本金加上利息之和。 Enclosed please find a new deposit certificate No. 500 for $100,000, which represents the principal and interest of the old certificate you sent us for renewal. 如存款为100元以上, 我们将乐意接受。 We shall be glad to receive deposits of 100 yen and upward. 结算到目前为止, 我公司应收帐尚有二万美元。兹奉上结算报告书一份, 敬请查收为荷。 Enclosed we hand you a statement of account to date, showing a balance of $20,000 in our favour, which we trust will be found in order. 上开帐目, 现正核对, 如无错误, 将遵照贵公司的指示, 将转入新开的帐户内。 This account is under examination, and if found correct, it shall be carried to a new account, in conformity with your instructions. 您昨日函敬悉。兹遵照贵方请求, 同函附上结算报告书, 敬请惠予查收为荷。 Your favour of yesterday was duly received, and we hand you herewith a statement of your account as requested, which we hope you will find correct. 兹奉上棒铁总价为512,000元清单一份, 恳请列入我公司贷方帐项为荷。 We hand you our account on the bar iron, amounting to $512,000, which kindly pass to our credit. 请求付款 恳请速予汇款为荷。 an early remittance will be appreciated. 迟付的60美元, 请速予寄下为荷。 Please let us have your check for the $60 now past overdue. 有鉴于此, 相信贵方将随复函寄来支票, 特此致谢。 With these facts before you , we feel sure that you will send us your check by return mail. Thank you. 我们恳求, 对此部分能速予结帐为荷。 We urge that you make this settlement without delay. 何不立即对此案作一结算? 请在今日将支票随函发出即可。 Why not settle this matter now? Just attach your check to this letter, and send it by today's mail. 催告付款 为加清本帐目, 我方多次催促, 但未有任何效果。所以为收回本帐款项, 准备向法院起诉, 特此通知。 Having made repeated applications for apyment of this amount without avail, we now give you notice that we shall take out a summons for recovery of the same 下星期一以前未能清结本件款项, 不得已, 将委任我公司顾问律师处理。 We wish to state that if the account be not paid by Monday next, we shall be forced to place the matter in the hands o four solicitors. 贵方虽多次答应付款结帐, 但迄今尚未结清。如在本月底以前, 尚未拔款结清,只好委托我公司顾问律师处理。 In spite of your repeated promises to let us have a cheque, we are still without a settlement of your outstanding account, and therefore, unless same is settled by the end of this month, we shall be compelled to hand over the matter to our solicitor. 对于此事, 贵方似乎在趁机利用我公司的宽容态度。本函系最后通告所, 复函时请汇足够金额, 以结此帐, 否则只好采取其它途径, 特此函告。 As you seem to take advantage of you leniency in this matter, we now give you the final notice that, unless we shall receive a substantial amount on account by return of post, we shall adopt other measures for its recovery. 汇票汇款例文 兹同函奉上支票面额50000元，请记入近藤幸造先生的帐款内，同时请寄收据二份为荷。 Herewith we enclose a cheque, value $50,000, which please place to the credit of Mr. K.Kondo, and acknowledge receipt to us in duplicate. 依照佐藤先生指示并受其委托，兹奉上即期汇票一纸面额200000元。请贷入该人的帐户为荷。 By order and for account of Mr.Satoh, I hand you enclosed a draft for $200,000 at sight, which please pass to the credit of his account. 兹奉上面额250000元的支票一张，敬请交付收据为荷。 I send you herewith a cheque, value $250,000, receipt of which please acknowledge. 为结清5月1日贵方发票，我们奉上三尾银行汇票面额125000元，惠请记入本公司贷方帐户，并惠请开出收据为荷。 In settlement of your invoice of 1st May, $125,000, we enclose a draft, on the Mitsuo Bank, for which amount please credit our account and acknowledge receipt. 付款已收到 为结清委托销售，我们已收到面额100000元支票一张，现已转入贵贷方帐户，非常感谢。 We acknowledge receipt of your cheque, $100,000, in settlement of the charges on the consignment, and pass this sum to your credit, with best thanks. 我们于昨日收到贵函及面额55000元支票一张，谢谢。 We are in due receipt of your favour of yesterday, covering a cheque for $55,000, for which we thank you. 我们已收到贵方5月5日函及同函附寄的面额51250元的汇票一张，用以结清贵方帐款。 We are duly in receipt of your favour of the 5th May, enclosing a draft, value $51,250, to balance your account. 为结清到5月15日为止的贵方帐款，贵方所寄面额31250元支票我们已经收到。 We acknowledge with thanks the receipt of the cheque for $31,250, in settlement of your account to 15th May. 开立汇票 我们于本日向贵公司开出第123号面额500000元。汇票一张见票即付。 We have this day drawn the following bill of exchange on your esteemed firm- No.123, $500,000, payable at sight. 遵照贵方指示，我们已于本日向田中公司开出见票后60日付款的面额200000元汇票一张，费用包括在内。 We have to acquaint you that, in accordance with your instructions, we have this day drawn upon Messrs, tanaka & Co., at 60d/s for $200,000, inclusive of charges. 我们已于本月开出由贵方所指定的人于三个月后付款的面额为100000元汇票一张，恳请惠予承兑为荷，特此通知。 We advise you that we have drawn on you this day for $100,000, at 3m/d, to the order fo yourself, which we commend to your kind protection. 我们于本月向贵方开出三个月后付款的面额为500000元的汇票一张。对此，我们依惯例，记入贵贷方帐内，特此通知。 we have the pleasure to inform you that we have drawn this day on you for $500,000, at 3m/s. for which we have credited you as usual. 请求开出汇票 因葡萄酒尚未售出, 近期也难有攻观, 我方目前不能遵照齐滕先生的指示将余额向贵方开出汇票或汇给贵方。 As the wines are not yet disposed of, nor likely to be for some time, we cannot obey Mr. Saito's orders as to drawing on you or remitting you the balance at present. 如有机会, 请向本人开出煤炭价款加上保险费的汇票。对于这批出口货物, 为弥补发生损害的损失, 请办理保险并在货值上再加保5%金额 Should you have an opportunity, you may draw on me for the cost of coal, together with that of insurance, which you will be so good as to effect on the outward cargo to its full value, with an addition of five per cent, to cover expenses in case of loss. 为收回款项, 请依照最有利的汇率, 向我方开出见票后60日付款的汇票, 并请同时提供发票、提单及保险单为荷。 For your reimbursement, you will draw on me at sixty days' sight, and at the most favourable exchange, furnishing me at the same time, with an invoice, bill of lading and insurance policy. 对贵方的发票金额, 请向汉堡 A公司开出见票后三个月付款的汇票, 附寄该公司提单一份, 并请该公司办理保险。 For the amount of your invoice, you will be so good as to draw on Messrs. A & Co. of Hamburg, at three months' date, and forward them a bill of lading, requesting them to effect insurance. 请求承兑汇票 兹向贵公司开陈这批货见票后60日付款、面额500,000元汇票一张, 请予承兑为荷。 We have taken the liberty of drawing on you today against this consignment for $500,000 at sixty days' sight, which please protect on presentation. 我同函寄上由Axbridge的布莱克先生付款、见票后30日付款的面额为50美元汇票一张,请向付款人提出后请其承兑, 并予保管, 到期请将金额给我汇来。不胜感激。 I take liberty to trouble you with the enclosed draft for $50, at thirty days' sight, on Mr. Black of Axbridge, which I shall be obliged by your getting accepted, and retaining in your possession until due, at which time you can remit me the amount. 我公司伦敦分公司开出面额300,000元的汇票一张, 兹同函奉上, 请承兑后寄还为荷。 Enclosed we hand you a draft, $300,000, drawn on you by our London house. Kindly accept same and return. 同函奉上神户Brown兄弟公司向贵公司开出的汇票一张, 恳请惠予承兑后并及时寄还为荷。 Herewith we hand you a draft from Messrs. Brown & Bros., of Kobe, on your goodselves, which please accept and return to us in due course. 寄汇票 同函奉上由贵城三木银行付款、面额为500,000元的即期汇票一张, 收到后敬请告知为荷。 We hand you enclosed a draft, value $500,000 at sight, on the Mitsuki Bank of your city, receipt of which please acknewledge. 兹同函奉上以Robert父子公司为付款人、面额26.15美元的即期汇票一张, 用以清偿所欠贵方债务。 Enclosed is a sight draft for $26.15 on Messrs. Robert & Sons, which clears off our indebtedness to you. 谨同函奉上以George Bury公司为付款人、面额500美元见票后60日付款的第一联汇票一张, 请办理手续取款后, 记我的贷方帐户为荷。 Enclosed you will receive first of exchange for $500 at sixty days' sight, on George Bury &Co., with which you will please to do the needful, and credit my account accordingly. 同函寄上五张汇票, 金额总计为5,620,000元, 详见注脚。 Enclosed please find five bills of exchange, as noted at foot, amounting to $5,620,000. 承兑汇票 贵方9月1日函及所附以George Bury公司为付款人、面额500美元见票后60日付款的汇票一张均已收悉, 现已获得及时承兑, 到期后将记入贵方贷方帐户。 I am favoured with your esteemed letter of the first Sept., encloseing $500 in a bill at sixty days' sight, on George Bury & Co., which, having been duly honoured, will appear to your credit at maturity. 你方由本人指定以Martin公司为付款人的三张汇票, 已由史密斯公司承兑。 Your three drafts on Martin & Co., to my order, have been accepted by Smith & Co. 贵方10月7日开出的, 票面日期30天后付款、由贵方指定付款人的汇票, 将及时获得承兑。 Your draft under date of th 7th Oct., at 30 days' date to your own order, will be duly honoured. 无法承兑汇票 我们很遗憾地声明, 以须藤先生为付款人的票面560,000美元的汇票已遭拒付, 我们不得不要求贵方汇寄567,500美元。包括由此而产生的费用在内。 We regret to state that the bill for $560,000 on Mr. sutoh, hsa been dishonoured by non-payment, and we shall be obliged by your remitting us $567,500, amount of same and charges incurred. 由矢野先生承兑的贵方汇票第2345号、面额2,500,000美元, 已遭拒付, 特此声明。 We state that your draft, No. 2345, for $2,500,000, duly accepted by Mr. Yano, has been dishonoured by non-payment. 3月1日已通知贵方的未获承兑的汇票, 金额1,000,000美元, 虽已到期但未获清偿。我不得不将该票寄还并附寄拒付证书一份以及我的佣金和费用的帐目一份。这笔金额共计1,013,500美元, 我已向贵方开出凭大木先生或指定付款人的即期汇票一张,请查收。 the draft for $1,000,000 which, as I advised you on the 1st March had not been accepted, having since become due and not being discharged, I have now to return it to you with a protest for non-payment, together with an account of my commission and charges, amounting to $1,013,500, for which I have drawn on you at sight, to the order of Mr. Ohki. 请求延期付款 我公司小泽先生因急事出差大阪, 5月1日以前不能返回, 故该件请宽延至5月1日, 我们将于5月2日汇款。 Our Mr. Osawa is away in Osaka on an urgent business, and will not return until the 1st May, and so if you will kindly let the matter stand over till then, we will send you a cheque by the first post on the 2nd of the same month. 数日之内我们将有三笔大额近款, 所以我们最迟于下星期一以前定给贵方汇款。 As we expect to receive three large sums within the next few days, days, we will send you some money by Monday at the latest. 对6月1日应付款项, 如果能延些时间, 我将非常感谢。 I shall be very much obliged if you will give me a little more time to settle your account due 1st June 无力付款 非常遗憾, 本公司目前实在无力结清该帐。 We tegret that we are not able at the moment to make you a settlement. 贵公司要求该帐在7月16日以前结清, 但我公司恐怕无能为力, 我们将乐意接受贵方二个月期的汇票以结清这笔款项。 We are afraid it will be impossible for us to settle your account by the 16th July next--the date you mention--but we shall be willing to accept a bill for the settlement at 2 m/date. 由于目前生意普遍地不景气, 由我公司承兑、10月18日到期、面额1,500美元的汇票将无法兑现。 Owing to the serious depression of trade now prevailing, we shall be unable to meet our acceptance for $1,500, which matures for payment on the 18th Oct. 往来账目 兹同函奉上贵方的往来帐, 余额为15.7美元, 于本日列入新帐借方内, 敬请核查见复为荷。 Enclosed I wait on you with your account current, balance carried to your debit this day in a new account, $15.7, which Itrust you find correct. 谨同函奉上贵方的往来帐, 我方顺差500美元, 如核查无误, 请列入新帐为荷。 Enclosed I now wait on you with your account current, leaving a balance of $500 in my favour, which if found correct, you will be so good as to pass to a new account. 兹同函寄上贵方的往来帐, 其上显示我方顺差500美元。 I hand you, enclosed, your account current, showing a balance in my fivour of $500. 分期付款 我们送货后, 顾客直接向我们办分期付款。我们收款时, 要将收据交付顾客。 The customer pays the instalments direct to us, after delivery o fthe articles and we send him the receipts. 您租用我公司的缝纫机一台, 同时送上一张契约书, 记明您应为此每月付款15美元。 You have on hire from us a sewing machine, for which we hold your written agreement to make regular payments at the rate o f$15 per month. 我们约定分期付款而将该机械组给贵公司使用。我们希望贵公司对此协议能严格履行。 As the machine was hired to you on the understanding that regular payments would be made, we must ask that in future the terms of the afreement should be strictly adhered to. 付款日通知 敬请留意, 我公司对市区的付款日, 订于每周星期三上午11时起至下午3时。但是,我们希望各位债权人至少提前三天派代表与我行接洽清偿金额。 Please note that our pay day for Town Accounts is Wednesday of any Week, between the hours of 11 a.m. and 3 p.m., but we expect creditors to send representatives to agree to amounts for settlement at least three days prior to calling for their cheques. 提交清算书后15日内付款可打10%的折扣, 超过15日, 依全额付清。 The account is subject to 10% discount if settled within fifteen days of rendering, after which it is strictly net.

xiaxia · 发表于 2007-8-5 21:48:50

谨慎选用极易混淆的词语　　英译商务合同时，常常由于选同不当而寻致词不达意或者意思模棱两可，有时甚至表达的是完全不同的含义。因此了解与掌握极易混淆的词语的区别是极为重要的，是提高英译质量的关键因素之一，现把常用且易混淆的七对词语，用典型实例论述如下。 2.1　 shipping advice 与 shipping instructions shipping advice 是“装运通知”，是由出口商（卖主）发给进口商（买主）的。然而 shipping instructions 则是“装运须知”，是进口商（买主）发给出口商（卖主）的。另外要注意区分 vendor（卖主）与 vendee（买主），consignor（发货人）与 consignee（收货人）。上述这三对词语在英译时、极易发生笔误。 2.2 　abide by 与 comply with abide by 与 comply with 都有“遵守”的意思．但是当主语是“人”时，英译“遵守”须用 abide by。当主语是非人称时，则用 comply with 英译“遵守”。例 3：双方都应遵守/双方的一切活动都应遵守合同规定。 Both parties Shall abide by/All the activities of both parties shall comply with the contractual stipulations. 2.3　 change A to B 与 change A into B 英译“把 A 改为 B”用“change A to B”，英译“把 A 折合成/兑换成 B”用“change A into B”，两者不可混淆。例 4：交货期改为 8 月并将美元折合成人民币。 Both parties agree that change the time of shipment to August and change US dollar into Renminbi. 2.4　 ex 与 per 源自拉丁语的介词 ex 与 per 有各自不同的含义。英译由某轮船“运来”的货物时用 ex，由某轮船“运走”的货物用 Per，而由某轮船“承运”用 by。例 5：由“维多利亚”轮运走/运来/承运的最后一批货将于 10 月 1 日抵达伦敦。 The last batch per/ex/by S.S. "Victoria" will arrive at London on October (S.S. = Steamship) 2.5 　in 与 after 当英译“多少天之后”的时间时，往往是指“多少天之后”的确切的一天，所以必须用介词 in，而不能用 after，因为介词 after 指的是“多少天之后”的不确切的任何一天。例 6：该货于 11 月 10 日由“东风”轮运出，41 天后抵达鹿特丹港。 The good shall be shipped per M.V. "Dong Feng" on November 10 and are due to arrive at Rottedaml in 140 days. (M.V.= motor vessel) 2.6　 on/upon 与 after 当英译“……到后，就……”时，用介词 on/upon，而不用 after，因为 after 表示“之后”的时间不明确。例 7：发票货值须货到付给。 The invoice value is to be paid on/upon arrival of the goods. 2.7　 by 与 before 当英译终止时间时，比如“在某月某日之前”，如果包括所写日期时，就用介词 by；如果不包括所写日期，即指到所写日期的前一天为止，就要用介词 before。例 8：卖方须在 6 月 15 日前将货交给买方。 The vendor shall deliver the goods to the vendee by June 15.(or: before June 16，说明含 6 月 15 日在内。如果不含 6 月 15 日,就译为 by June 14 或者 before June 15。)

xiaxia · 发表于 2007-8-5 21:50:04

abandonment charge 背弃费用 absolute par of exchange 绝对外汇平价 abritrage rate 套汇汇率 above par 超过票面价值 acceptance commission 承兑手续费 acceptance fee 认付费 acceptance for honor 参加承兑 acceptance house 期票承兑行 acceptor for honor 参加承兑人 accepting bank 承兑银行 accepting charge 承兑费 accident beyond control 非人为事故 account payable 应收帐，应付未付帐 account purchase 赊买 account receivable 应收帐款，应收未收帐 account sales 销货帐，销货清单 account of goods sold 销货帐目 account of receipts and payments 收支帐目 account year 会计年度 accounting statement 会计报表 accounting unit 会计单位 accrued expense 应计费用 accrued item 应计项目 accumulation of capital 资本积累 acknowledgement 回单 acknowledgement of orders 订单确认 act of God 天灾 acting manager 代理经理 active demand 畅销 actual cost 实际成本 actual liabilities 实际负债 actual price 实际价 additional expense 追加费用 additional order 追加订货 additional premium 追加保费 adjustment of exchange rate 调整汇价 advalorem duty 从价税 advance in price 涨价 advance payment 预付款 advance price 增价 advance sample 预样 advance settlement of exchange 预交外汇 advance surrender of export exchange 预交出口外汇 advice of arrival 到货通知 advice of charge 付款通知书 advice of shipment 货运通知 advice of drawing 支票通知书 advising bank (notifying bank) 通知银行 advertisement matter 广告邮件 advertising agency 广告社、广告代理 advertising expense 广告费 advertising media 广告媒体 affiliated company 附属公司，联盟公司 after charge 附加费率 after date 日后，发票后 after sight 见票后照付 affidavit of export 出口宣誓书 A grade 甲级（货品） against all risks 保全险 agency agreement 代理协议 agency contract 代理契约 agent service 代理服务 agreed upon 同意，商定 agricultural products 农产品 air-borne goods 空运货物 air freight 航空运费 air mail 航空邮件 air-mail service 航空运寄 air transportation insurance 空运保险 all risk 全险 all round price 包括一切费用价格 all sorts of goods in stock 各种货物齐备 allied company 联营公司 alongside delivery 船边交货 allowance on sales 销货折口 alter an agreement 变约 amicable allowance 友好让价 amicable settlement 友好解决 amount insured 保险金额 amount of exports 输出额 amount of imports 输入额 analysis certificate 化验证书 analysis report 化验报告 announcing removal 迁移通知 annual income 年收入 annual interest 年息，年利 annual production 年产量 annual report 年报，决算书，年度财务报告 anticipated buying 预期购买 applicant for the credit 信用证申请人 application fee 申请费 application for conversion 折换申请书 application for export permit 出口许可证申请书 application for import of foreign goods 外货进口报单 application for importation of controlled commodities 管制货物进口申请书 application for letter of credit 开发信用证申请书 application for negotiation of draft under letter of credit 出口押汇申请书 application for outward remittance for application for space 舱位申请书 application to pass goods through the custom 报关单 apply by letter 通信申请 apply in person 亲自申请 apply for a position 申请职位 apply for information 探询消息 apply for remittance 托汇 appointed store 指定商店 appreciation of money 货币增值 arbitrage of exchange 套汇 arbitration clause 仲裁条款 arbitration of exchange 汇兑率裁定 army supplies 军需品 arrival at port 入港 arrival notice 到达通知 articles made to order 订制品 articles of luxury 奢侈品 artificial flower 人造花 as agreed (contracted) 按照合同 as per sample 与样品相同 Asian-dollar market 亚洲美元市场 ask the price of 询价 assignment clause 转让条款 assignment of policy 保险单转让 assistant manager 协理，副经理 as soon as possible shipment 立即送运 at a discount 折扣 at a premium 超过票面之价值 at a profit 获利，赚钱 at sight 见票即付，即期 at the market 照市价 at par 平价 auction price 拍卖价 authority to purchase 购买委托证 authority to pay 委托付款证 average cost 平均成本 average tare 平均皮重 average unit cost 平均单位成本 average unit price 平均单价 average weight 平均重量 award of bid 决标，定标

xiaxia · 发表于 2007-8-6 12:40:57

销售商务会谈-场景会话 Sales and business talk A: I'm sorry to say that the price you quote is too high. It would be very difficult for us to push any sales if we buy it at this price. B: well, if you take quality into consideration, you won't think our price is too high. A: Let's meet each other half way. - 很遗憾你们报的价格太高，如果按这种价格买进，我方实在难以推销。 - 如果你考虑一下质量，你就不会觉得我们的价格太高了。 - 那咱们就各让一步吧。 A: I'm sorry to say that your price has soared. It's almost 20% higher than last year's. B: That's because the price of raw materials has gone up. A: I see. Thank you. - 很遗憾，贵方的价格猛长，比去年几乎高出20%。 - 那是因为原材料的价格上涨了。 - 我知道了，多谢。 A: How many do you intend to order? B: I want to order 900 dozen. A: The most we can offer you at present is 600 dozen. - 这种产品你们想订多少？ - 我们想订900打。 - 目前我们至多只能提供600打。 A: We have inspected the rice, and we're surprised to know that the weight is short. B: We sell our goods on loaded weight and not on landed weight. A: I see. - 这些大米我们检验过了，重量不够，我们感到奇怪。 - 我们出售商品是以装船重量为准，不是以卸货重量为准。 - 我知道了。 A: The next thing I'd like to bring up for discussion is packing. B: Please state your opinions about packing. A: All right. We wish our opinions on packing will be passed on to your manufacturers. - 下面我想就包装问题讨论一下。 - 请陈述你们的意见。 - 好，我们希望我们对包装的意见能传达到厂商。 A: You know, packing has a close bearing on sales. B: Yes, it also affects the reputation of our products. Buyers always pay great attention to packing. A: We wish the new packing will give our clients satisfaction. - 大家都知道，包装直接关系到产品的销售。 - 是的，它也会影响我们产品的信誉，买主总是很注意包装。 - 我们希望新包装会使我们的顾客满意。 A: How are the shirts packed? B: They're packed in cardboard boxes. A: I'm afraid the cardboard boxes are not strong enough for ocean transportation. - 衬衫怎样包装？ - 它们用纸板箱包装。 - 我担心远洋运输用纸板箱不够结实。 A: From what I've heard, you're already well up in shipping work. B: Yes, we arrange shipments to any part of the world. A: Do you do any chartering? - 据我所知，你方对运输工作很在行。 - 是的，我们承揽去世界各地的货物运输。
- 你们租船吗？ A: How do you like the goods dispatched, by railway or by sea? B: By sea, please. Because of the high cost of railway transportation, we prefer sea transportation. A: That's what we think. - 你方将怎样发运货物，铁路还是海运？ - 请海运发货，铁路运输费用太高，我们愿意走海运。 - 我们正是这么想的。 A: When can you effect shipment? I'm terribly worried about late shipment. B: We can effect shipment in December or early next year at the latest. A: That's fine. - 你们什么时候能交货？我非常担心货物迟交。 - 我们最晚在今年十二月或明年初交货。 - 那很好。

xiaxia · 发表于 2007-8-6 12:42:44

有效地使用措辞，不仅仅要使用正确的语法，还应该有一些特殊的语句，比如直接的和含蓄的。Denotation是指字典上直接给出的意思，而Connotation是指除了字典意义外，词语暗含的意思。 To use words effectively, one should not only be concerned with proper grammar, but also take particular care with regard to the explicit and implicit meaning of words. Denotation is the explicit dictionary meaning agreed upon by speakers of the language, whereas connotation is the feelings and associations that a word evokes in addition to its dictionary meaning. As a potential customer, you might question the soundness of judgment of the people using the first sentence to describe a consumer product. The word effective sounds much more desirable and reassuring than the word strong; for a product that is strong could have adverse side effects. Also, ingredient is a better choice than drug, even though both refer to the same thing in this case. A supervisor can "tell the truth" about a subordinate's performance and yet write either a positive or a negative performance appraisal based on the connotations of the words in the appraisal. Suppose the subordinate he or she is going to assess has the quality that "never quits in the face of adversity", he or she may have several words at disposal that convey the same denotation: persevering, persistent, tenacious, obstinate, stubborn, and pig-headed. The choice of any one word from the group is simply up to the writer to make, depending on the writer's attitude toward the subordinate as well as on how the writer wants the reader to feel about the person he or she is describing. Words may also connote status. Both salesperson and sales representative are nonsexist job title. But the first sounds like a clerk in the store; the second suggests someone selling important product items to corporate customers. [ 本帖最后由 xiaxia 于 2007-8-6 12:46 编辑 ]

xiaxia · 发表于 2007-8-6 12:43:31

在商务交流中，由于多种原因造成了很多不可避免的矛盾和错误，那就需要向对方进行口头和书面的道歉和解释，一般来说书面的道歉和解释要正式一些。本文是一个Appology和Explanation的范文。 Appology Dear Mr. / Ms, We are sorry we cannot send you immediately the catalogue and price list for which you asked in your letter of March 10. Supplies are expected from the printers in two weeks and as soon as we receive them, we will send you a copy. Yours faithfully 道歉尊敬的先生/小姐，对三月十日来信所要目录和价格单，很抱歉不能马上寄去。印刷商两周后供货，一旦收到，我们将给您寄去一份。您诚挚的 Explanation Dear Mr. / Ms, I was very concerned when I received your letter of yesterday complaining that the central heating system in your new house had not been completed by the date promised. On referring to our earlier correspondence,I find that I had mistaken the date for completion. The fault is entirely mine and I deeply regret that it should have occurred. I realize the inconvenience our oversight must be causing you and will do everything possible to avoid any further delay. I have already given instructions for the work to have priority and the engineers working on the job to be placed on overtime. These arrangements should see the installation completed by next weekend. Yours faithfully 解释尊敬的先生/小姐，昨天收到你的来信，抱怨你新家的中央加热系统未按规定时间装好，对此我非常关心。参考较早的通信，我发现我搞错了完成日期。错误完全是我的，对此我非常抱歉。认识到我们的疏忽给你造成的不便，我们将竭尽全力避免再耽搁。我已指示这项工作优先做并让工程人员加班。这样安排会于下周完成安装。你诚挚的

xiaxia · 发表于 2007-8-6 12:43:49

无论是什么谈话，在开始时总要大概介绍一下谈话的轮廓，就象作文的主题纲要一样，本文就教给大家一些商务英语会谈时可以参考的谈话轮廓用语。 1. Before I begin, let's make it clear that it's only a non-formal talk. 2. To begin with, I'd like to make a brief introduction of the current market situation. 3. I'd like to begin by telling you about the latest development of the market. 4. First, let me outline the current problems we are facing. 5. First of all, we have to settle our disputes about the quality of your supplied goods. 6. Secondly, I'd like to look at the causes of the damage. 7. Thirdly, we'll see if our solution is workable. 8. I will then go on to describe the main features. 9. After that, we'll try to find out the ways to solve these problems. 10. Following that, we'll go into details of these accidents. 11. Following on from there, I'll suggest some possible solutions. 12. Next, I'll spend a few minutes looking at the other methods available now. 13. Finally, I'd like to conclude by recommending a few changes in packaging. 14. Last but not least, we'll discuss how to carry out the contract smoothly. 中文参考： 1. 在开始前，我先说明一下，这只是个非正式会谈。 2. 一开始，我想简单介绍一下当前市场情况。 3. 我想先向大家谈谈市场的最新发展情况。 4. 首先，我来大概介绍一下当前面临的问题。 5. 首先，我们要解决双方关于供货品质的分歧意见。 6. 其次，我想分析一下造成货损的原因。 7. 再次，我们来看看解决问题的方法是否可行。 8. 而后，我将阐述其主要特征。 9. 这以后，我们将设法寻找解决这些问题的方法。 10. 再往下，我们将对这些事故进行深入研究。 11. 继而，我将提出一些可能的解决方法。 12. 而后，我要花点时间探讨其他可采用的方法。 13. 最后，我想对包装材料变更提出一些建议，并以此结束我的发言。 14. 最后单并非最不重要的是，我们将讨论如何顺利执行合同。

xiaxia · 发表于 2007-8-6 12:44:12

Excuse me, but aren't you Mr. Smith from America? Here's my card / name card / business card. We've been looking forward to meeting you. I'm delighted to meet you at last. How nice to meet you again! Is this your first time to China? You can call me at my office during the day or at my home after six p.m. … Direct contact will do good to both sides. Are there any sights you'd like to see while you are in Nanjing? Is there any place you'd like to visit in particular? I could help you arrange that. I'll accompany you to the hotel. Would you like an informal dinner with us tonight? Sorry to have kept you waiting. I'm sorry I'm late. 中文参考：对不起，您是美国来的史密斯先生吗？这是我的名片。我们一直在期待见到您。很高兴终于见到您了。又见到你真是太高兴了。您是第一次来中国吗？白天可以打我办公室电话。下午6点以后可以打我家里电话。会晤对双方都有好处。在南京期间，你想去哪里观光一番？你有没有什么地方想要参观的？我可以为你安排。我将陪你去旅馆。今晚我们吃顿便饭，怎么样？对不起，让你久等了。对不起我来晚了。

xiaxia · 发表于 2007-8-6 12:44:54

Dear Mr. / Ms, Thank you for your letter No. A-3 of 6th May, offering us 6 UI-4 Viewdatas. We have passed it on to our Technical Department for their consideration. We shall reply as soon as possible. Yours faithfully 中文参考：尊敬的先生/小姐：谢谢您五月六日标号为A-3的来信，该信向我们提供6 UI-4图像数据。我们已把该信转给了技术部，备他们考虑。我们将尽快回信。你诚挚的

xiaxia · 发表于 2007-8-6 12:45:25

１、Showing interest/surprise Really? I’m surprised to hear that. Do you? /Did you? /Have you? ２· Asking follow-up questions What did you think of…? When are you going to…? How do you feel about…? ３· Using the speaker’s words in a follow-up question So the meeting’s been postponed until next March. Next March? ４．Letting of invitation The following phrases are useful for formal written invitations. ５· Inviting/Offering We should like to invite you… We should be very pleased if you could… We would be delighted if you could… ６· Thanking Thank you (very much) for your (kind) invitation to… It was very kind of you to invite me to… I was delighted to receive your invitation to… ７· Accepting I would be very pleased to … I should be delighted to… ８· Declining Unfortunately, due to… I am unable to… ９．Describing duties and responsibilities The following phrases are used for talking about responsibilities. My job is to… I’m responsible for… My job involves… In this job you have to… ９．Report writing The following phrases are useful when writing reports. · Introduction The aim/purpose of this report is to… This report sets out to… This report aim to… １０· Conclusion It was decided/agreed/felt that… No conclusions were reached regarding… It was concluded that… １１· Recommendations We would recommend that… It is suggested that… It is proposed that… １２· Asking for information We can ask for information using a fixed phrase followed by a noun. I’d like to know about availability. What about…? Can you tell me about…? １３· Checking information We can use the following phrases for checking information. Sorry, I didn’t get that. Could you say that again? Sorry, did you say…? １４．Suggesting The following phrases are useful when we make suggestions. Let’s… Why don’t we…? How/what about…? I think we should… Perhaps we could… Couldn’t we…? If we…we could/should… １５．Making presentations The following phrases are used when making presentations. １６· Referring to visuals If you’d like to look at the screen, you’ll see… As you can see… １７．Expressing hindsight We can talk about past mistakes in the following ways. With hindsight, we should have/could have… What we should have/could have done is… If we’d…, we wouldn’t have…

xiaxia · 发表于 2007-8-6 12:45:42

１．Suggesting times and dates How about/What about the following week? Shall we say 14 February? ２．Asking for suggesting When would suit you? Did you have a time/place in mind? ３．Saying we are unavailable I’m afraid I’m busy then. I’m sorry but I can’t make it then. ４．Complaining about poor performance I’m calling/phoning/writing to complain about… There’s some sort of delay/hold-up/problem. There seems to be a problem with… Things are in a mess. Something has gone wrong somewhere. There seems to be a problem in the system. I’d like to make a formal complaint. What’s going on? Can you tell me what’s happening? Who’s in charge of this? Could you look into this? ５．Responding to complaints I’ll look into this and get back to you. My colleague Mr./Ms X deals with this. I’ll get him/her to call you back. I’m afraid there’s been a problem with… I’m sorry about this. We’ve changed our procedures so it won’t happen again. We apologise for the mistake. It won’t happen again. Our apologies for the mix-up. We’ve sorted things out now. We’ve looked into your complaint and it seems to be justified. Can we offer you some sort of compensation? ６．Here are some ways of talking about where something is: Is the golf course far from Khania? Is the Athena Hotel a long way from the golf course? Where exactly is the hotel Located/situated? Where is the hotel in relation to the golf course? Which is the most convenient hotel for the course? The khania Palace Hotel is in Ayios Marina, not far from the center of the town. The Athena is in the middle of Khania, right on the port. The Apollo is in a place called Kolimval, about 25 km west of the golf course. The Helena is (right) opposite the entrance to the golf course. This hotel is very convenient for the course. In fact, it’s right next door. ７．Prepare the listener for the message This is Frank Larsen from Scandinavian Conferences. It’s 9.30 on Wednesday morning. I’m ringing about the sales report. ８．Make requests simple and polite Could you send me the report, please? Could you please call me back? ９．Give clear contact information I’m in Helsinki until Friday. My telephone number is 346 766. １０．Talking messages The following phrases are useful for taking messages. １１．Offering help I’m afraid she’s not here today. Can I help you? I’m afraid he’s visiting a client. Can I take a message? １２．Asking for information Could I ask who’s calling, please? Could you give me your fax number, please? １３．Checking information Could you spell that, please? So, that’s 27 November. １４．Promising action I’ll give her the message as soon as she’s back. I’ll ask her to call you as soon as possible

xiaxia · 发表于 2007-8-6 12:45:59

１．The following phrases are used when you’re on the phone. Hello, I’d like to speak to Mr… Hello, this is Miss…calling from… Is Ms…available, please? My name’s… ２．Speaking. I’m afraid he’s in a meeting/not in the office/still at lunch/not available just now. Is there anything I can do for you? Hold on a moment, please. I’ll just find out if she’s back yet/in the other office/available. I’ll put you through to Miss… I’ll ask her to call you back as soon as she’s free. What’s your extension number/fax number? Could you ask her to call me back, please? My number is… Could you give him a message, please? What time do you expect her back? I’ll call again later today. Thanks very much for your help. ３．Requesting I’d like you to…, please. Could you ask… to …for me? Do you think you could…? Would you mind…-ing…? ４．Sure. Certainly. I won’t be able to…, because… I’m sorry but… I’m afraid that’s not possible, because… ５．Offering to help Can I give you a hand? Would you like a hand with…? Shall I…? Would you like me to…? If you need any help, just let me know. Yes, please. Thanks a lot. No, thanks, I think I can manage. That’s very kind of you, but… I think I’d prefer to do that myself because… ６．Asking permission May I…? Do you mind if I…? Could I…? Is it all right if I…? Do you think I could…? Sure, go ahead. By all means. No, I’m afraid you can’t, because… I’m sorry but… Agreeing and disagreeing ７．If you want to agree with someone you can say: That’s exactly what I think. That’s a good point. Quite right, I couldn’t agree more. That’s just what I was thinking. I agree entirely. Yes, I’m all in favour of that. ８．It’s often considered rude or aggressive to say “You’re wrong” or “I don’t agree with you”. It’s more polite to disagree with someone by saying. I see what you mean, but… I don’t think it’s such a good idea… That’s true, but on the other hand… I don’t quite agree because… Maybe, but don’t you think…? ９．If you require some information you can say: Could you tell me if/when/how much/why…? I wonder if you could tell me…? I’d like to know… I’d like some information about… １０．When someone given you some information you can say comment or reply: Oh, I see. That’s interesting. Thanks for letting me know. １１．If someone asks you for information you can reply: As far as I know, … Well, (in confidence,) I can tell you that… I’m afraid I don’t know. I’ve no idea, I’m afraid. I don’t have that information available just now. Can I call you back? I’m not sure. I’ll have to find out. Can I let you know tomorrow? I’m afraid I can’t tell you that. It’s confidential. １２．If you want to give someone some information you can say: I’d like you to know that… I think you should know that… Did you know that…?

xiaxia · 发表于 2007-8-6 22:42:39

有效地使用措辞，不仅仅要使用正确的语法，还应该有一些特殊的语句，比如直接的和含蓄的。Denotation是指字典上直接给出的意思，而Connotation是指除了字典意义外，词语暗含的意思。 To use words effectively, one should not only be concerned with proper grammar, but also take particular care with regard to the explicit and implicit meaning of words. Denotation is the explicit dictionary meaning agreed upon by speakers of the language, whereas connotation is the feelings and associations that a word evokes in addition to its dictionary meaning. As a potential customer, you might question the soundness of judgment of the people using the first sentence to describe a consumer product. The word effective sounds much more desirable and reassuring than the word strong; for a product that is strong could have adverse side effects. Also, ingredient is a better choice than drug, even though both refer to the same thing in this case. A supervisor can "tell the truth" about a subordinate's performance and yet write either a positive or a negative performance appraisal based on the connotations of the words in the appraisal. Suppose the subordinate he or she is going to assess has the quality that "never quits in the face of adversity", he or she may have several words at disposal that convey the same denotation: persevering, persistent, tenacious, obstinate, stubborn, and pig-headed. The choice of any one word from the group is simply up to the writer to make, depending on the writer's attitude toward the subordinate as well as on how the writer wants the reader to feel about the person he or she is describing. Words may also connote status. Both salesperson and sales representative are nonsexist job title. But the first sounds like a clerk in the store; the second suggests someone selling important product items to corporate customers.

xiaxia · 发表于 2007-8-6 22:43:02

The name, title, and complete mailing address make up the part of the letter described as the inside address. Some people might argue why there should be an inside address since it already appears on the envelop. The rationale for the existence of inside address lies partly in the long-established tradition, partly in the fact that the recipient frequently throws away the envelop once it is torn open; therefore, the letter itself must indicate clearly to whom it is addressed. Courtesy Title When writing to a specific individual, make sure you use the proper courtesy title which includes Mr. , Mrs. , and Miss. If you are not sure of a woman's marital status, simply use Ms. Why make a distinction between married and unmarried women, the feminists argue, when we do not distinguish between married and single men? As you will notice, Ms. appears throughout the text, referring to the female recipient as a whole. When writing to a person whose name sounds neutral in terms of gender, you can be assured to use the abbreviated title M. For example, M. Leslie R. Higgins. One common mistake frequently found among Chinese students in addressing is that they use courtesy title along with the recipient's first name. Examples: Mr. David ( wrong) Mr. David White ( right ) Mr. White ( right ) Organizational Title If the addressee has an organizational title, indicate it (a) immediately after the person's name, (b) partially on the first line with the rest on the second line, and (c) completely on the second line -- whichever arrangement is most attractive and balance-keeping. Examples: (a ) Mr. Paul Smith, Manager Smith and Sons, Inc. 3107 Western Avenue New London, Connecticut 06320 ( b ) Ms. Linda Cook, Assistant Direct of Public Relations 3117 Avenue E Seattle, Washington 20103 ( c ) Dr. Robert Dixon, Associate Dean of Student Activities District of Columbia Polytechnic 900 Avenue E. NY Washington, DC 20025 ( d ) Ms. Gillian Johnson Export Sales Manager Block and Brown PLC 55 Horizons Drive Bough BN5 9KL 中文参考：　　姓名，头衔和完整的地址构成信件的信内地址部分。有些人会说，既然信封上已经有了地址，为什么还要有信内地址这一部分呢？其中的原因一部分是因为一个长期的传统，另一部分是因为人们经常拆开信封以后就会把信封扔掉。因此，信的本身就一定要清楚的说明是写给谁的。　　礼貌的头衔 当写给具体的人的时候，一定要使用恰当的礼貌的头衔称呼，比如Mr. Mrs. 和Miss。如果你不清楚一个妇女的婚姻状况，你可以使用Ms.。　　　　如果收信人的名字很中性，你不清楚到底是男的还是女的，就可以简单地使用M.。比如M. Leslie R. Higgins. 　　中国学生犯的一个常见的错误就是使用收信人的第一个名字。　　职位头衔 如果收信人有一个职位头衔，那么要把它写在(a) 直接跟在人命后面，(b) 部分在第一行，其他的在第二行，(c) 完全在第二行——排版吸引人和保持平衡的时候。

xiaxia · 发表于 2007-8-6 22:43:20

投诉信写作中精彩语句推荐： 1. I am writing to express my dissatisfaction at... 2. I am very disappointed/upset to find that... 3. I find it awful/appalling/distressing that... 4. I would like to draw your attention to something you have obviously failed to notice. ... 5. There are some problems with...that I wish to bring to attention. For one thing, ... For another, ... 6. To remedy/rectify the matter/situation, I suggest making the following changes: ... 7. To improve the situation/solve the above problem, it is advisable for you to take the following measures: ... 8. Your effort to provide good services will be highly appreciated by all. 9. I look forward to a day when we could really enjoy a more efficient service. 10. I wish to refer you to an incident which occurred..., calling for some remedial action.

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