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对外贸易常用词汇中英文对照中、英文参照
1.商业科Aabovepar高于票面值absoluteadvantage绝对优势acceptance1承兑；承兑票据，2承诺acceptanceofbillofexchange汇票承兑；票据承兑acceptor承兑人accidentinsurance意外保险account1帐；账户，2科目，3客帐accountpayable应付帐款accountpayeeonly只限存入抬头人账户；只可转帐accountreceivable应收帐款accountant会计人员；会计主任；会计师accumulateddividend累积股息acid-testratio酸性测验比率activepartner参与管理合伙人；活跃合伙人adhoccommittee临时委员会；专责委员会administration行政advertising广告advertisingagency广告公司；广告代理商advertisingappeal广告诉求advertisingmedia广告媒介advicenote交货通知书agent代理人aidstotrade贸易辅助服务airfreight航空货运费airtransport航空运输airwaybill空运提货单；空运提单AllOrdinariesIndex所有普通股指数allocate分配allotment分配数allowance1折让2津贴amalgamation合并AmericanChamberofCommerceinHongKongThe香港美国商会annualgeneralmeeting周年大会；年会annualreport年报ante-datedcheque倒填日期的支票arbitrator仲裁人ArticlesofAssociation组织章程AsianDevelopmentBankADB亚洲进展银行asset资产association社团atpar按票面值auction拍卖authorizedcapital注册股本；法定股本auto-pay自动转帐支付automaticcredittransfer自动转帐收款automatictellermachine自动柜员机averageclause受保范围；缺失条款avoidablerisk可避免之风险Bbaddebt呆帐；坏帐balanceofpayments国际收支差额balanceoftrade国际贸易差额balancesheet资产负债表bankcredit银行信用bankdraft银行汇票bankinterestrate银行利率banknote钞票bankoverdraft银行透支bankservices银行服务BankingOrdinance银行业条例bankruptcy破产barter以货易货；物物交换bear看淡股市者；淡友bearmarket熊市；淡市bearerbond息票债券；不记名债券bearercheque来人支票；不记名支票bearershare无记名股票belowpar低于票面值bestlendingrate最优惠贷款利率；最优惠利率bilateralarrangement双边协议billofexchange汇票billoflading提货单billpayable应付票据billreceivable应收票据bluechips蓝筹股boardofdirectors董事会；董事局bond债券bondedwarehouse公税仓bonus红利；花红stockoption认股特权;认股权stocksplit拆股;股份分裂stocktaking盘点存货；盘存slocklurnover存货周转；存货周转率stockholder股东straightirrevocableletterofcredit直接不可撤销信用证subrogation权利代位subscribe认购subsidiarycompany附属公司了公司supermarket超级市场surfacemail平邮surplus盈余surrendervalue退还金额syndicatedloan组合贷款；集团贷款Ttakeover收购tangibleasset有形资产tareweight皮重；容重视量targetmarket目标市场tariff关税tax税捐taxallowance免税额taxrate税率telecommunication电信；电讯telegram电报telegraphicmoneyorder电汇telegraphictransfer电汇telex专用电报tender投标termloan定期放款;定期借款termsoftrade贸易价格比率;贸易比率tertiaryproduction第三级生产thirdpartyinsurance第三者保险thirdpartyownership第三者拥有权thirdpartyfireandtheftinsurance第三者火灾与盗窃保险timedeposit定期存款timedraft期付汇票timepolicy时限保单tradeassociation商会tradebarrier贸易障碍；贸易壁垒tradecredit1贸易赊帐2商业信用TradeDepartment贸易署TradeDescriptionsOrdinance商品说明条例tradediscount交易折扣；营业折扣trademark商标trademission贸易团；贸易代表团tradenameI商号，2商品名称tradepromotion贸易促进；商业促进traderestriction贸易限制tradeunion工会；职工会traders*credit商人放帐额；同行放帐tradingaccount购销帐tradingandprofitandlossaccount购销损益帐tradingcapital营运资金tradingpartner贸易伙伴trampsteamer不定期货船transaction交易事项transportationsystem运输系统TravelAgentsOrdinance旅行代理商条例travellerscheque旅行支票trustdeed信托契据trustfund信托基金trustrerceipt信托收条trustee信托人;受托人turn-aroundtime运转时间；周转期turnover营业额;销售量Uunavoidablerisk无法避免之风险uncalledcapital末催缴股本undertaking1企业2承担underwriter承保人包销人underwriting包销underwritingcontract承保合约undistributedprofit未分派之盈利;未分派利润unfairtradepractice不公平贸易了・段UnitedNationsConferenceonTradeandDevelopmentUNCTAD联合国贸易及进展会议unlimitedcompany无限公司unlimitedliability无限责任unlistedsecurity未上市证券unpresentedcheque末兑现支票unsecuredloan无担保贷款；信用贷款utmostgoodfaith具最高诚心绝对真确Vvendingmachine自动售卖机verticalintegration纵面结合；垂直合并viewdatasystem数据传视系统visiblebalance有形贸易差额visibletrade有形贸易voucher传票；凭单voyagepolicy航程保单Wwarehouse仓库；货仓warehousewairant仓单warrant认股权证wananty
（1）保证书，
（2）保证条款watertransport水上运输WeightsandMeasuresOrdinance度量衡条例wholelifepolicy终生保险单wholesalebanking批发银行业务wholesaleco-operativesociety批发合作社wholesaleprice批发价wholesaletrade批发业；批发贸易wholesaler批发商winding-up清盘workingasset营运资产workingcapital营运资金;周转资金;流淌资本workingcapitalfund营运资金基金workingcapitalratio营运资金比率WorldTradeOrganization世界贸易组织Yyellowpages黄页分类yield（I）收益；实际获利，
（2）产量yieldrate实际获利率
2.企业概论Aabsenteeism缺勤absoluteadvantage绝对优势acceptance
（1）承兑；承兑票据，
（2）承诺acceptanceofbillofexchange汇票承兑；票据承兑acceptor承兑人accidentinsurance意外保险account
（1）帐；账户，
（2）科目，
（3）客帐accountexecutive客户主任户口主任accountpayable应付帐款accountpayeeonly祇限存入头人账户；只可转帐accountreceivable应收帐款accountability责任承担accountant会计人员；会计主任;会计师accountingequation会计等式accountingperiod会计期间accumulateddepreciation累积折旧；折IH准备accumulateddividend累积股息accumulatedfund累积基金achievementtest成就测验acid-testratio酸性测验比率activepartner活跃合伙人；参与管理合伙人activityratio实际作业与预算比率administration行政advance预付advancement晋升advertisingagency广告公司；广告代理商advertisingappeals广告诉求advertisingmedia广告媒介AdvisoryCommitteeonDiversification经济多元化咨询委员会affiliatedcompany附属公司agent代理人aidstotrade贸易辅助服务allowance1折让，2津贴amalgamation合并AmericanChamberofCommerceinHongKongThe香港美国商会analogcomputer仿真计算机annualgeneralmeeting周年大会；年会annualleave年假annualreport年报annuity年金叩predation升值；增值apprenticeship学徒训练aptitudetest性向测验;才能测验arbirage套利；套息arbitration仲裁arbitrator仲裁者；仲裁人arithmeticandlogicunitALU算术及逻辑运算部件arithmeticmean算术平均;等差中项算术中项ArticlesofAssociation组织章程AsianDevelopmentBankADB亚洲进展银行AsianProductivityOrganizationAPO亚洲生产力组织assembling装配assemblyline装配线asset资产assetturnover资产周转率assignmentofresponsibility职责之指派associatedcompanies联营公司assumpiionofduly就任；就职；上任atpar按票面值；按面值audit查核；核数；审计authorisedcapital注册股本；法定股本authoritarian独裁式；独裁；专制authority权力；职权auto-pay自动转帐支付autocraticleadership独裁式领导automaticcredittransferH动转帐收款automatictellermachineATM自动柜员机automation自动化autonomousworkgroup自治工作小组自治工作小组autonomy自主；自治权averagecollectionperiod平均收帐期averagerateofreturnARR平均收益率avoidablerisk可避免之风险Bbackwardintegration后向合并haddebt呆帐；坏帐balance⑴余额2平衡balanceofpayments国际收支差额balanceoftrade国际贸易差额balancesheetbankdraft银行汇票bankoverdraft银行透支bankersacceptance银行承兑票据BankingOrdinance银行业条例bankruptcy破产basicneed基本需要basicsalary底薪batchprocessing成批处理；整批处理bear着淡股市者；淡友bearmarketbearerbond息票债券；不记债券bearercheque来人支票；不记名支票bearershare无记名股票；不记名股票bestlendingrate优惠利率；最优惠利率；最优惠贷款条件billofexchange汇票;票据;交易票据billoflading提货单billpayable应付票据billreceivable应收票据bluechip蓝筹股boardofdirectors董事会；董事局bond债券bonddividend债券股利bondinterest券利息bondedwarehouse公税仓bonus红利；花红bonusissue发行红股bonusshare红股；股票股息bookvalue账面值boycott杯葛;抵制braindrain人材流失；人材外流brainstorming剌激创新；脑力激荡法brand牌子；品牌brandimage品牌形象；牌子形象brandloyalty对牌子忠诚brandname商标；品牌名称；牌子名称break-evenanalysis损益平衡分析；损益两平分析；营业平衡分析brcak-cvcnchart损益平衡图；损益两平图；营业平衡图break-evenpointBEP损益平衡点;损益两平点；营业平衡点broker经纪brokeragefirm经纪行budget预算budgetarycontrol预算操纵budgeting1预算2编制预算bufferstock调节存货;安全存货bulk-breaking分件bulk-buying大量购买bull看好股市者;好友bullmarket牛市；旺市bureaucracy官僚系统官僚组织制度；科层组织制度burglaryinsurance盗窃保险businessadministration匚商管理businesscorporation企业公司businesscycle商业循环；营业循环；营业周期businessenterprise企业机构businessentity企业个体businessethics商业道德businessorganization企业组织businessregistrationcertificate商业登i己证businessreplyservice商业回邮服务buyingpowerindex购买力指数Ccalculatingdevice计算装置callprovision提早赎回（证券）条款callablebond可赎回债券called-upcapital已催缴股本capital资金；资本；股本capitalbudgeting资本预算capitalemployed动用资金；动用资本capitalexpenditure资本支出capitalgearing资金借贷比率；资本与负债比率capitalgoods资本物品capitalmarket资本市场capital-intensive资本密集capitalism资本主义capitalisteconomy资本主义经济capitalization⑴资本化;利益资本化，
（2）资本总额carrier
（1）运货工具，
（2）承运商carryingcost⑴贮存成本；存仓成本，
（2）保有资产血本casestudy个案研究cashbudget现金预算cashdiscount现金折扣cashflow现金流转；现金流量cashondelivery（COD）交货付现cashrebate现金回扣cashsale现销;现金销货cashwithorder订货付现cashierorder银行票caveatemptor购者自慎centralprocessingunit（CPU）中央处理器centraltendency中央倾向；集中趋势centralization
（1）集中；集中化，
（2）中央集权；集权化centralizedmanagement中央集权管理certificateofincorporation公司注册证certificateoforigin产地来源证；来源证chainofcommand命令线；命令链；指挥链chainstore连锁商店channelofcommunication沟通渠道；传意途径channelofdistribution分销途径;分销渠道channelofinformation信息渠道chequeclearance支票交换ChineseGeneralChamberofCommerceThe香港中华总商会ChineseGoldSilverExchangeSocietyThe金银业贸易场ChineseManufacturers1AssociationofHongKongThe香港中华厂商联合会circulatingasset流淌资产circulatingcapital营运资金；周转资金；流淌资本classifiedadvertising分类广告clearinghouse票据交换所co-operativesociety合作社codeofethics道德规约;道德守则codeofpractice操作守则coercivepower强制权力coinsurance共负保险collateral抵押品collectivebargaining集体议价；集体谈判collectiveownership集体所有；集体所有制command命令；密令；指挥commercialpaper商业票据commission⑴佣金，
（2）手续费committeestructure委员会结构Jcommoditiesfuturesmarket商品期货i|j场commodity商品commodityexchange商品交易所；期货交易所commonstock普通股communicationbarrier沟通障碍communicationchannel沟通渠道；传意途径communicationnetwork沟通网络communism共产主意CompaniesOrdinance公司条例CompaniesRegistry公司注册处company公司comparativeadvantage比较优势compensatingbalance补偿性最低存款额component构成元素；组件computer计算机；电子计算器ComputerAidedDesignCAD计算机辅助设计ComputerAidedManufactureCAM计算机辅助生产computercrime涉及计算机的犯罪行为computerpersonnel计算机从业员computerprogram/computer计算机程序programme计算机系统computersystem计算机化conciliation调停；调解;斡旋conciliator调停人；调解人conglomerate联合企业consignment寄销consolidatedfinancialstatement综合财务报告表；综财务报表consolidatedgroup合并集团consumerbehaviour消费者行为ConsumerCouncil消费者委员会consumergoods消费品consumerloyalty消费者忠诚consumermarketconsumerpriceindex消费物价指数consumersurvey消费者调查consumerism消费者主义containerization货横运输；货柜化contingentfund意外准备基金contingentliability或者有负债contingentreserve意夕卜准备continuousproduction连续性生产；流水生产contractprice合约价格contributedcapital缴入资本control操纵;统制;管制controlchart操纵图controlunit操纵部件controllablecostcontrolledcompany分公司；受制公司controllingcompany总公司；控股公司conveniencegoods便利品conveniencestore便利店；便利店铺convertiblebond可调换公司债券；可换债券convertiblepreferenceshare可转换优先股colling-offperiod冷却期；冷静期；等待期coordination协调corporation公司；法团cost成本costanalysis成本分析costandfreightAF成本包含运费costcontrol成本操纵costofcapital资本成本costofgoodssoldcostofproduction生产成本costinsuranceandfreightCIF货价、保险及运费；到岸价格cost-benefitanalysis成本收益分析；成本效益分析cost-effectivenessanalysis成本效用分析;成本效能分析cost-plus成本加成cost-pluspricing成本力成定价；成本加利润计价法couponbond息票债券couponrate票面利率craftunion同业.匚会creditanalysis信用分析creditanalysis信用咕credilcontrol信用操纵；信贷操纵creditinsurance信用保险；信贷保险creditline信用限额;信贷限额creditmanagement信用管理；信贷管理creditperiod赊帐期间creditpolicy信用政策；信贷政策creditrating信用评级；信用评核creditsale赊售；赊销creditterms赊帐条件credittransfer贷项转帐creditworthiness信贷可靠性creditor债权人CriticalPathMethodCPM要径法；关键路线法crossedcheque划线支票cumdividend带息、cumulativedividend累积股息cumulativefrequency累积频率；累积频数cumulativepreferenceshare累积优先股cumulativepreferredstock累积优先股currentasset流淌资产currentliability流淌负债currentprice时价currentratio流淌化率customduty关税customerdepartmentalization顾客分部cut-throatcompetition恶性竞争cyclicalfluctuation周期性波动cyclicalunemployment周期性失业Ddata数据；资料dataprocessing数据处理datatansmission数据传输debenture债券；信用债券debt债；债务debtcapital债务资本;借入资本debtdiscount债务折扣debtfinance外借资金debtfinancing举债；债务筹措;举债融资debtmanagement债务管理debtratio债务比率debt-to-equityratio债务与资本比率debtor债务人；债户decentralization
（1）分散，⑵分权;权力分散decentralizedauthority分权；权力分散decentralizedmanagement分权管理；分层管理decisionmaking决策declinestage衰退期deed契据；契约default违约;拖欠deficit亏细;赤字；亏损delcredere担保还款delcredereagent保付货价代理人；担保还款代理人delegationofauthority授权deliveredprice交货价格deliverynote付货通知书；交运通知；送货单demanddeposit活期存款democraticleadership民主式领导democraticsocialism民主社会主义demotion降；降级departmentsotre百货公司departmentalization部门划分；部门化；分部departmentation部门划分；部门化；分部deploy调配；调派；部署deposit-takingcompany同意存款公司depreciation⑴折旧，
（2）贬值，
（3）损耗depreciationallowance折旧金；折旧提存；折旧预备depreciationrate折旧率DesignCouncilofHongKong香港设计委员会devaluation贬值differentialproduct差异产品digitalcomputer数字计算机diminishingbalancedepreciationmethod余额递减折旧directcost直接成本directdebit
（1）直接支帐付款，
（2）直接借记directdistribution直接分配；直接分销direclexpense真接费用；直接成本directmarketing直接行销directshipment直接装运directing指挥disabilityinsurance伤残保险disbursement支出discharge解雇；开除disciplinaryaction纪律处分discount⑴折扣，⑵贴现，⑶折价discounthouse票据贴现所discountonshare股票折价discountedcashflow
（1）折现现金流量，
（2）现金流转折现法discountingbillofexchange票据贴现discountsallowed购货折扣discountsreceived购货折扣discretionaryincome自由支配收入；自由支配所得discriminatorypricing歧视性定价；差别定价dishonour拒6；拒绝付款；拒绝承兑dishonouredcheque退票；不兑现支票；拒付支票dismissal解雇；开除disposableincome可用所得disposalofasset
（1）资产处理，
（2）资产变卖distributionchannel分销途径disbributor经销商;分销商diversification多元化；多样化；业务分散dividend股息dividendyield股息率divisionoflabour分工dormantpartner不参与管理合伙人匿名合伙人；隐名合伙人down-payment首期付款draft⑴汇票；票据，2草案drawee受票人drawer发票人Dual-factorTheory两因子理论dumping倾销durablegoods耐用物品dutylist职责表dutyroster轮值表Eearningcapacity收益能力;盈利能力earningspershare每股盈利economicorderquantityEOQ经济订货量；经济订购量economiesofscale规模经济electronicbanking电子银行服务electroniccomputer电子计算器electronicdataprocessingEDP电子数据处理electronicpaymentsystem电子付款服务embargo禁运emolument⑴薪酬;酬金，⑵津贴emotional叩peal情感诉求employeeassociation职二匚联合会employeecounselling员I辅导employee-oriented员工导向employeesconpensation雇员赔偿employeescompensationinsurance雇员赔偿保险employersliabilityinsurance雇主责任保险employersassociation雇主联会；雇主协会employmentagency职业介绍所empower给予权利enduser最终使用者endorsement⑴背书2批注，3认可；赞同endowmentinsurance储蓄保险enterprise企业entrepot转口港；转口埠entrepreneur企业家cqual-annuai-paymentdepreciationmethod平均年金折旧法；平均折旧法equity产权；主权；权益equitycapital主权资本；权益资本；股本equityfinance主权资金equityfinancing资本筹措；权益筹资errorsandommissionsexceptedEOE如TT错漏不在此限espirtdecorps团体精神esteemneed自尊需要；名望需要European氏onomicCommunityEEC欧洲经济共同体；欧洲共同市场cx-dividcnd除息ex-right除权exchangecontrol外汇管制exchangefund外汇基金exclusivedistribution独家经销executive1行政，2行政人员;执行人员expertpower权威权力expertise1专才，2专门知识;专家经验export出口exportlicence出口许可证export-oriented出口主导；出口导向externalfinancing向外筹措资金；向外融资extractiveindustry采掘工业extrinsicreward外在报酬Ffacevalue票面值factor1应收帐款数购商，2经纪商；代理人，3因素；要素factoranalysis因素分析factoring出售应收帐款；应收帐款让售factoringhouse应收帐款收购商factorsofproduction生产因素；生产要素FederationofHongKongIndustries香港工业总会feedback回应；反馈；回馈fictitiousasset虚设资产finaldivident末期股息；末期股利financecompany财务公司financialincentive财务奖励financialinstitution财务机构；金融机构financialintermediary金融中介机构financialleverage⑴财务挺率；杠率，2财务杠杆作用financialmanagement财务管理financialmarket金融市场；财务市场financialratio财务比率financialstatement财务报表financialyear财政年度；会计年度finishedgoods制成品fireinsurance火险firm商号；商行；企业first-linemanager第一线管理人员fiscalyear财政年度；会计年度fixedasset固定资产fixedbudget固定预算fixedcost固定成本fixeddeposit定期存款flatorganization平扁组织flexiblebudget弹性预算flexitime弹性工作时间floatingdebenture浮动抵押公司债券flowchart流程图foreignexchange夕卜汇foreignexchangecontrol夕卜汇管制foreignexchangemarket外汇市场Foreignexchangerate汇率foreman工头formutility形式效用formalorganization正式组织forwardintegration前向合并foundersshare创办人股本；发起人股本franchise营业特权；专利权；特许权franchisee特许权使用人franchisor特许权拥有人freeenterprise自由企业freeonboardFOB船上交货价；离岸价freeport自由港freetrade自由贸易freight运费frequencydistribution频数分布；频率分布fringebenefit额外利益;附带福利；边缘福利functionalauthority职权;职能权力;功能性职权functionaldepartmentalization功能分部；职能分部functionaldiscount功能折扣functionalorganization功能组织；职能组织fund⑴基金，⑵资金fundflow资金流转fundsstatement资金表futurescontract期货合约futuresmarket期货市场futuresprice期货价格GGanttChart甘特图表GeneralAgreementonTariffsandTradeGATT关税及贸易总协议generalpartner普通合伙人generalpartnership普通合伙georgraphicaldepartmentalization区域分部gilt-edgesecurity金边证券；优良证券；优质证券goaloriented目标指向goodwill商誉grievanceprocedure冤屈投诉程序grossloss毛损grossmargin毛利grossprofit毛利grossweight毛重groupincentiveplan团体奖励计划growthstage成长期HHangSengIndex恒生指数HangSengIndexFuturesContract恒生指数期货合约hardware硬设备，硬件hedging套头交易；保值交易；套期保值；套载:对冲heterogeneousproducts异质产品HierarchyofNeedsTheory需求层次理论；需要阶梯理论hirepurchase租购；分期付款购买holdingcompany股权公司；控股公司homogeneousproducts同质产品HongKongAssociationofBanks香港银行公会HongKongExportCreditInsuranceCorporation香港出口信用保险局HongKongFuturesExchangeLimited香港期货交易所有限公司HongKongGeneralChamberofCommerceThe香港总商会HongKongIndex香港指数HongKongIndustrialEstateCorporation香港工业公司HongKongJapaneseChamberofCommerceandIndustry香港日本人商工会议所HongKongManagementAssociationThe香港管理专业协会HongKongProductivityCouncil香港生产力促进局HongKongStandardsandTestingCentreLtd.The香港标准及检定中心HongKongTradeDevelopmentCouncil香港贸易进展局HongKongTradeFacilitationCouncil香港贸易协进局horizontalintegration横向合并；横面结合；平行合并horizontalmerger横向合并hotmoney热钱；游资hourlyrate每小时工资率；计时工资humanrelations人际关系humanresources人力资源humanresourcesmanagement人力资源管理humanresourcesplanning人力资源规划hygienefactors保健因Fhypermarket特级市场ILO.U.Ioweyou欠条；欠单；借据import入口importduty入口税importlicence入口许可证importrestriction入口限制impulsebuying冲动性购买in-servicetraining在职训练incenlive奖励；刺激；诱因;兴奋incentivepay奖金incentiveplan刺激计划；奖励计划incomestatement损益表；收益incometax入息税；所得税；溢利税indebtedness债务indemnity赔偿indenture合约；契约indexnumber指数IndianChamberofCommerceHongKongThe印度商会indirectcost间接成本indirectexpense间接费用induction弓|导inductiontraining就业训练；入职训练；新进人员培训IndustrialDevelopmentBoard匚业进展委员会industrialdispute劳资争吵；劳资纠纷；工业纠纷_industrialdiversification工业多元化industrialgoods工业品industrialhealthandsafety工业卫生与安全industrialrelations劳资关系；I业关系industrialsafety工业安全industrialtraining工业训|练industrialunion产业工会；工业工会IndustryDepartment工业署infantindustry萌芽工业；初生工业inferiorgoods劣等物品；低等物品inflation通货膨胀inflationrate通胀率informalorganization非正式组织informationprocessing信息处理informationsystem信息系统informativeadvertising信息式广告infrastructure基础设施；基本建设injunction禁制令InlandRevenueDepartment税务局input投入输入；投入量inputdevice输入设备input-outputanalysis投入产出分析insiderdealing内幕交易insidertrading内幕交易insolvency无力支付；无偿债能力installmentcredit分期付款式赊帐；分期付款信贷installmentloan分期付款贷款instruction指示；训令insurableinterest可保利益insurablerisk可保风险insurancepolicy保单；保险单insurancepremium保费；保险费insured受保人insurer承保人intangibleasset无形资产integration结合；合并integrationofenterprises企业之整合intensivedistribution密集之整合密集性分销；密集的推销方法；广泛性分销intercompanyprofit联营公司间内部盈利interdepartmentalprofit部门间内部盈利interest⑴利息，⑵权益；利益interestgroup利益团体interestrate利率interimdividend中期股息inlerlockingdirectors互兼董事intermittentproduction间歇性生产internalcontrol内部操纵；内部管制internalfinancing内部融资internalrateofreturnIRR内部报酬率；内在报酬率；内在回报率internationalmarketing国际市场推销;国际市场营销InternationalMonetaryFundIMF1国际货币基金组，2国际货币基金_internationaltrade对外贸易；国际贸易interview⑴面对;会面；约见2面试intrinsicfactor内在因素intrinsicreward内在报酬introductionstage介绍期inventory1存货，2财产清单inventorycontrol存货操纵；存货管理;存货管制inventorycost存货成本inventoryturnover存货周转；存货流转率investment投资investmentcompany投资公司invisibletrade无形贸易irrevocableletterofcredit不可撤销信用证；不可撤销信用状issuedcapital已发行股本Jjobanalysis工作分析；职务分析jobattributes[:作特质jobcharacteristics工作特性jobclassificationI作分类jobcontent工作内容；工作质量jobdescription工作描述；工作说明；职务说明jobdesign工作设计jobenlargement工作扩大化jobenrichment工作丰富化jobevaluation工作评价jobinspection实地视察工作情况jobredesign工作再设计jobrotation工作轮调jobsatisfaction工作满足感jobsecurity职业保障；工作保障jobspecification工作规范；工作要求；职务规格jobtitle职衔jointvenlure联合短期投资；短期合营joint-stockcompany股份公司；股份有限公司Kkeypersonnel要紧1作人员keyboard键盘Llabeling标签LabourDepartment劳工处labourdispute劳资争议;劳资纠纷labourforce劳动力；劳动人口labourmarket劳动市场；劳动力市场labourmobility劳工流淌性labourrelations劳资关系LabourRelationsOrdinance劳资关系条例LabourTribunal劳资审裁处labourturnoverrate劳工流淌率；员工流淌率；工人流淌率labourunion工会；职工会labour-intensive劳力密集laissezfaire自由放任latentdemand潜在需求；潜在需要lateralcommunication横向沟通layoff解雇；遣散leadtime1计划与执行时差；准备期间，2订货间隔期leadership领导能力leadershipstyle领导风格bonusissue发行红股bonusshare红股；股票股息bookvalue账面值；账而成本brand牌子；品牌brandimage牌子形象；品牌形象brandloyalty对牌子忠诚brandname商标；品牌名称；牌子名称broker经纪brokeragefirm经纪行budget预算bulk-breaking分件bulk-buying大量购买bull看好股市者;好友bullmarket牛市；旺市burglaryinsurance盗窃保险businessenterprise企业机构businessentity企业个体businessorganization企业组织businessregistrationcertificate商业登记证businessreplysendee商业回邮服务Ccalloption买入期权callablebond可赎回债券callcd-upcapital已催缴股本capital资金；资本capitalemployed动用资金capitalexpenditure资本支出capitalgearing资金借贷比率capitalgoods资本物品capitalintensive资本密集capitalmarket资本市场capitalreserve资本公积金；资金储备capitalization1资本化；利益资本化；2资本总额cargoinsurance货物保险；货运险carriageforward运费到付；货价不包含运费carriagepaid运贽已付；货价包含运费carrier1运货工具，2承运商cashdiscount现金折扣cashdispenser现金提款机cashflow现金流转；现金流量cashondeliveryCOD交货付现cashsale现销cashwithorder订货付现cashierorder银行本票caveatemptor购者自慎certificateofincorporation公司注册证certificateoforigin产地来源证；来源证certificateofposting投寄邮件证明书chainstore连锁商店channelofdistribution分销途径；分销渠道chequeclearance支票交换ChineseGeneralChamberofCommerceThe香港中华总商会ChineseGoldSilverExchangeSocietyThe金银业贸易场ChineseManufacturers1AssociationofHongKongThe香港中华厂商联合会circulatingasset流淌资产circulatingcapital营运资金；周转资金；流淌资本classifiedadvertising分类广告clearinghouse票据交换所co-operativesociety合作社co-partner合伙人codeofpractice操作守则coinsurance共负保险collateral抵押品collectcall接听人付费长途电话commercialpaper商也票据commission1佣金，2手续费commoditiesfuturesmarket商品期货市场commodity商品commodilyexchange商品交易所；期货交易所commoncarrier1运输业，2承运商commonstock普通股communicationnetworks通讯网CompaniesOrdinance公司条例CompaniesRegistry公司注册处comparativeadvantage比较优势compensatingbalance补偿性最低存款额competitiveadvertising竞争性广告confirmedletterofcredit保兑信用证;保兑信用状consequentialloss灾后缺失;后果性缺失;间接性缺失consignment寄销consignmentnote托运通知书leading领导lease⑴租赁;租，
（2）租约leasing租赁legalentity法人;法定个体legitimatepower合法权力lengthofservice服务年资lessee承租人;承批人lessor出租人letterofappointment聘书letterofcredit信用证；信用状levelofmanagement管理层次levelofresponsibility责任的轻重levelofsalary薪金水平leveraged）挺率；杠率；杠杆比率；资本借贷率
（2）杠杆作用；举债经营leverageratioliability⑴负债，⑵责任licensedbank持牌银行licenseddeposittakingcompany持牌同意存款公司lifeassurance人寿保险limitedcompany有限公司limitedliabilityTT限债务责任limitedpartnerlimitedpartnership有伙人lineassistant直线助理;部属助理lineauthority直线职权；部属职权linefunction直线功能；部属功能；直线职能；部属职能linelayout流水线布置；有线布置linemanager作业主管lineofauthority权力线lineofcredit信用限额；信货限额lineorganization直线组织；部属组织line-and-stafforganization直线与幕僚组织；部属与幕僚组织linkedexchangerate联系汇率liquidasset速动资产；流淌资产liquidcapital流淌资金liquidation⑴清盘;清算，
（2）清理liquidity流淌性；变现性；变现能力liquidatyratio速动比率;流淌资金比率1istedcompany上市公司listedsecurity上市证券loan放款；贷款lobbying游说locationofindustry工业区位lockout停工；工厂闭锁long-tcnncapital长期资本；长期资金long-termliability长期负债long-termloan长期贷款loss缺失；亏蚀lossleader亏本出售商品；缺失领导物；吸引商品Mmachinehourdepreciationmethod机器小时折旧法mailorder邮购managemenl（l）管理；治理，
（2）管理部门；管理阶层，
（3）资方managementbyexception例夕卜管理managementbyobjective（MBO）目标管理managementconsultant管理顾问；经营顾问managementcontract管理合约managementdevelopment管理进展managemenlgame管理游戏managementinformationsystem（MIS）管理信息系统；管理信息系统managementprinciple管理原则managementscience管理科学manager经理；管理者；管理人员managerialhierarchy管理层次；管理结构managingdirector常务董事manpowerplanning人力规划；人力计划marineinsurance海上保险mark-down标价降低数；减成mark-up加于成本之价格;标价提高数；加成marketanalysis市道分析；市场分析marketc叩italization市值；市价总值marketdevelopment市场进展marketdiversification市场多元化市场分散marketeconomy市场经济marketinformation行情；市场信息marketleader市场领导者marketmechanism市场调节作用；市场调节职能marketorientation市场导向；市场取向marketpenetration市场渗透marketpotential市场潜量;市场潜力marketprice市价marketresearch/markingresearch市场研究；行销研究marketsegmentation市场细分；市场区隔化；市场分隔marketshare市场占有率marketvalue市值market-orientedr|j场取向；f|j场导向marketablesecurity有价证券marketing⑴销售;推销;市场营销2市场学;营销学marketingchannel分销途径；推销渠道；行销通路marketingconcept市场观念；市场营销概念marketingdecision市场决策；营销决策marketingeffort市场效能；营销效能marketingenvironment市场环境；行销环境marketingfunction市务职能marketinginformationsystem市场数据系统；市场信息系统marketingmanagement市场管理;市务管理;营销管理；行销管理；市场营销管理marketingmix市场组合;行销组合;市场营混;市场营销组合marketingpolicy市场政策；营销政策marketingstrategy市场策略；营销策略massconsumption大规模消费massdistribution大规模运销massmedia大众传播传介massproduction大量生产；大规模生产materialincentive物质鼓励materialsmanagement物料管理maternityleave分娩假期；产假；分娩假matrixdepartmentalization矩阵分部matrixorganization矩阵组织maturity1到期2成熟期mean平均值；中数meansofproduction生产数据；生产工具mechanization机械化median中位数MemorandumofAssociation组织大纲memoryunit存贮蓄导merchandise商品；货品merchandiseturnover商品周转率merchantbank投资银行；商人银行merchantwholesaler批发商merger兼并；合并；归并meritratingsystem考绩制度microcomputer微型计算机；微型计算渊microprocessormiddlemanagementminicomputermixeddepartmentalization混合分部mobileshop流淌商店mobilityoflabour劳工流淌性mode⑴众数，2方式modernization现代化moneymarket货币市场monitor监察monopoly垄断；专利；专卖morale士气mortgage抵押；按揭mortgagebond抵押债券mortgagee受押者；贷款人mortgagor抵押者；借款人motionstudy动作研究motivation激励；动机motivationalfactors/motivators动机因子;激励因子motive动机Multi-FibreAgreementMFA多纤协定；多种纤维协定multi-nalinaibusiness跨国企业multi-nationalcorporation跨国公司；多国公司multiplepricing多重订价法multipleshop连销商店Nnationalincome国民所得；国民收入nationalization国有化naturalresources天然资源necessity必需品needforachievement成就感需要needforaffiliation归属感需要needforpower权力需要needhierarchy疏忽职守negligenceofduty流通票据；可转让票据negotiableinstrument净资产netassel账面净值netincome净利益；净收益；净利;纯利netloss净缺失netoperatingincome营业净利netoperatingprofit营业净利netpresentvalueNPV净现值netprofit纯利；净利netprofitonsales销货纯利netrealisablevalue变现净值networth净值newissuemarket新股发行市场new-productdevelopment新产品进展no-par-valuecapitalslock无面值股票nominalcapital票面股本;额定股本;名义股本nominalpartner名义合伙人nominalvalue名义价值；票面值nondurablegoods非耐用物品nonfinancialincentive非财务式奖励non-contributoryprovidentfund毋须供款的公积金non-insurablerisk不可保风险non-programmeddecision非程序化决策；非定型化决策non-votingshare无投票权股票notnegotiable不得转让notingcharges票据拒付手续费Oobjective目标occupationalmobility职业流淌性oddlot零数；零星交易；零星股；碎股oddpricing奇数定价法off-the-jobtraining职外训练offerforsale出让；公开发售officeautomation办公室自动化officelay-out办公室布置oligopoly寡占;寡头垄断on-the-jobtraining在职训练;在职培训onewaycommunication单向沟通openbookaccount往来赊欠账户opencheque无划线支票；现金支票；现金票open-accountcredit开帐式赊帐operatingexpense营业费用operatingincome营业收益operatingleverage1营业挺率，2营业杠杆operatingprofit营业收益；营业利润operationsresearch/operationalresearch运筹学；方略学；作业研究opinionleader意见领袖opportunitycost机会成本optiondealing期权买卖orderl命令，2订货，3订货单；订单ordercheque记名支票；头支票orderpoint订购点orderingcost订购成本ordinaryshare普通股organizationcharl组织图表；组织图organizationdesign组织设计organizationdevelopment组织进展OrganizationforEconomicCo-operationandDevelopmentOECD经济合作与进展组织OrganizationofPetroleumExportingCountriesOPEC石油出口国组织organizationstructure组织结构Jorganizationalclimate组织气氛;组织气候;组织作风organizing组织orientation新员工辅导;职辅导;职前训练ostensiblepartner挂名合伙人ostentatiousgoods炫耀性物品output产量；产出；产品；输出outputdevice输出设备over-the-counter-market场外交易市场；直接交易市场over-the-countertrading场外交易；直接交易over-trading过度扩张营运；营业超荷overdraft透支overhead间接费用ownershiputility所有权效用Ppackage包装paid-upcapital已缴股本实收资本panelinterview小组面谈parvalue票面值；面值parityofauthorityandresponsiblity职权相称原则participatingpreferenceshare参与优先股participatingpreferredstock参与优先股participativemanagement参与式管理；参与管理partner合伙人partnership合伙；合伙组织；合伙企业patent专利权paygrade薪酬等级payplan薪酬计划payscale薪级paybackmethod回收期法paybackperiod还本期;归本年期;回收期payee受款人；收款人payer付款人payroll⑴薪饷;工资，
（2）薪酬表peer叩praisal同事评估peggedexchangeratesystem挂汇率制；固定汇率制penetrationpricing市场渗透价格pension（I）抚恤金，
（2）退休金；氏俸退休金（氏俸）计划（制度）pensionscheme/pensionplan/pensionsystemperformanceappraisal员工考绩;工作评核；工作考核performancetest有绩效测验personalselling人员销售；个人销售personalitytest人格测验；性格测验personnelmanagement人事管理persuasiveadvertising诱导性广告physicaldistribution实体配销physicalneed生理需要physiologicalneed生存需要；生理需要piecerate件薪；按件计酬；计件工资（率）place（amarketingterm）分销方法;分销途径;分销渠道placeutility地方效用placement安置；岗位安置plan计划；规划plant工厂；厂房plantlayout厂房布置pledgingaccountsreceivable应收帐款抵押policy⑴政策
（2）保险单;保单policyholder保险客户；投保人portfolio⑴投资组合;证券组合，
（2）资产组合positioning定位possessionutility所有权效用post-datedcheque期票；远期支票postalcommunicationservices邮递通讯服务postpurchasebehaviour购买后行为postpurchasesatisfaction购买后满足感potentialcustomer潜在主顾；潜在顾客preemptiveright优先认购股权；优先认股权preferenceshare优先股preferredstock优先股preliminaryexpenses开办费premium
（1）保险费，
（2）溢价，
（3）奖金presentvalue现值preventiveinaintanence预防性维修price价格pricediscrimination价格歧视；差别定价;差别价格priceindex物价指数priceleader价格领袖；诱买价格price-earningratio市价盈利率；市盈率primarydata
（1）初级资料;原始数据，
（2）要紧资料primarydemand基本需要primarymarket第一市场；初级市场；基本市场primaryneed基本需要primaryproduct原产品；初级产品primaryproduction初级生产；第一级生产primecost要紧成本primerate优惠利率；最优惠利率principal⑴本金，⑵委托人；主事人；当事人principleofcontribution风险分担原则；摊赔原则；分担赔偿原则principleofindemnity补偿原则principleofsubrogation权利代位原则privatelimitedcompany私人有限公司proformainvoice临时发票probationperiod试用期；见习期problemoriented问题取向problemrecognition问题认知problemsolving解决问题processdepartmentalization程序分部processlayout程序布置procurement采购producergoods资本物品；生产者物品product产品productadaptation产品习惯productassortment产品组合；产品配搭productattributes产品属性productcategories产品种类productdepartmentalization产品分部productdevelopment产品进展productdifferentiation产品差异化productdiversification产品多样化；产品多元化productimage产品印象；产品形象productlayout产品布置productlifecycle产品生命循环；产品生命周期productline产品线；产品种类productmix产品组合productportfolio产品组合productpositioning产品定位productspecification产品规格productioncapacity生产能力productioncontrol生产操纵productionmanagement生产管理productionplanning生产计戈ijproductionschedule/productionscheduling生产预算及计划；生产计划；生产调度production-oriented生产导向production-unit-basisdepreciationmethod生产单位基础折旧法productivity生生力profitandlossaccount损益帐；损益表profitmargin利润率；利润幅度profitmotive课利动机；盈利动机profitsharing分红；利润分享；利润分摊profitability盈利能力；盈利水平profitabilityratio盈利能力比率ProgrammeEvaluationandReviewTechniquePERT计划评价法；计划评核法；计划评审法programmeddecision程序化决策；定丑化决策programmer程序设计员programming1规划；设计方案，2编制程序；程序设计programminglanguage程序语言promissorynote借据；期票promotion1借升;升职，2推广;促进3拓销；推销；促销promotioneffort推广效力promotionmix推广组合promotionalallowance促销折让推销津贴promotionalpricing促销定价法promptcash当场付款；即场付款proposalform1保险申请表，2动议表格proprietor及本主；东主；业主proprietorship⑴业权；资本主权益;东主权益2独资企业prospectus招股章程;招股书protectionism保护主义protectionistpolicy保护政策providentfundscheme公积金计划provisionforbaddebts呆帐准备provisionfordepreciation折旧准备proximatecause近因proxy⑴代表；代理人，2代表权3授权书;委托书psychologicalneed心理上的需要；心理需要pbuliccorporation公营公司publicenterprise公营企业publiclimitedcompany公众有限公司publicrelations公共关系publicutilities公共事业;公用事业publicity宣传purchasingmanagement采购管理purchasingpower购买力Qqualitycircle/cqualitycontrolcircle品质操纵圈;品质圈；品管圈qualitycontrol品质操纵quantitydiscount数量折扣;大批量折扣quickasset速动资产quickratio速动比率quietpossession不受干扰享用权quota配额；限额quotation行情;报价；报价单Rrandomsampling随机抽样rateofreturn报酬率；收益率；盈利率；回报率rateofstockturn存货周转率rateofturnover周转率ratioanalysis比率比析rawdata原始数据rawmaterial原料re-export转口；转口货receipt⑴收据，
（2）收入receivableturnover应收帐款周转率recession衰退；经济衰退recruitment招募；招聘；聘任recycling再循环redeemablepreferenceshare可赎回优先股reducingbalancedepreciationmethod余额递减折旧法redundancy）裁员，
（2）多余；冗余referencechecks背景调查referentpower认同权力registeredbond记名债券registeredcapital注册股本；法定股本registereddeposittakingcompany注册同意存款公司RegistrarGneralsDepartment注册总署RegistrarofCompanies公司注册官reinforcement/reinforcer强化物；强化reminderadvertising提醒性广告remittance汇款remuneration薪酬；酬劳reorderpoint再订货点；再订购点reorganization改组；改编；重新编订replacementdepreciationmethod重置成本折旧法replacementtransfer位置替代requistion请求单；申请书researchanddevelopment（RD）研究与进展；研究与开发reserve公积金；储备residualcost剩余成本residualvalue剩余价值；残值responsibility责任resultmanagement结果管理法；成效管理retailbanking零售性银行业务retailprice零售价retailirade零售业；零售贸易retailer零售商retainedearnings滚存盈余；保留盈余；营业盈余retiredbill己赎回票据retirement⑴退休
（2）退股，
（3）赎回，
（4）报废retirementscheme退休金计划returnoninvestment投资报酬率；投资回报率revaluation重估；价值重估revaluationdepreciationmethod重估折旧法；估值折旧法revenueexpenditure收益支出；营业支出revocableletterofcredit可撤销信用证；可撤俏信用状revolvingcredit轮回式赊帐;轮回式信贷;周转信贷rewardpower奖赏权力rightsissue股权发行；供股riskbearingriskdiversification风险分散riskevaluation风险衡量riskidentification风险界定riskmanagement风险管理riskmeasurement风险量度riskpooling分担风险；风险汇合riskspreading分摊风险risktransfer风险转移roleplaying角色扮演;职能演习roundlot成批；股票成交单位；股票买卖单位routinejob日常工作；规律性工作routing途程安排royalty⑴特权，
（2）使用税；版税；专利税ruleofthumb常规runningcost营运成本Ssafetyneed安全需要安全感需要safetystock安全存货；安全库存量salesbudget销售预算；销货预算salespromotion促销；销售推广；销售促进salesquota目标销售额；销售配额sales-oriented销售导向salvagevalue残值sampling抽样scalarchain梯阶连锁；阶梯链scalarprinciple阶梯原则scheduling日程安排scientificmanagement科学管理scrapvalue残值screening甄别;甄选scripdividend期票股利;票据股利;股利票seasonalfluctuation季节性波动seasonalvariation季节性变动secondarydata次级资料；二手数据secondarymarket第二市场；次级市场secondaryproduction第二级生产；次级生产secretpartner秘密合伙人；隐名合伙人secureddebenture有抵押债券securedloan担保贷款；抵押放款SecuritiesCommission证券事务监察委员会SecuritiesOrdinance证券条例security⑴稳固;安全感，
（2）抵押品；担保品
（3）证孱securityneed安全感需要；安全需要selection遴选selectioninterview遴选面谈selectionprocess遴选过程self叩praisal自我评核selfinsurance自保；自办保险self-actualizationneed自我实现需要self-realization自我实现self-service自助self-sufficient自给自足sellingshort卖空semi-finishedproduct半制成品semi-manufacturedproduct半制成品semi-variablecost半变动成本seniority年资；工龄senseofbelonging归属感senseofresponsibility责任感serialbond分批还本债券；分期还本债券setupcost准备成本；装置成本severancepay遣散费share
（1）股份，
（2）股票sharecapital股本sharepremium股本溢价sharesubscription认购股本shareholder股东shiftduty轮班工作shiftsystem轮班制度；轮班工作shiftwork轮班工作sho-lifting高买；店内盗窃shoppinggoods选购品;选购货品;挑剔品shortselling卖空short-termcapital短期资本；短期资金short-termliability短期负债short-termloan短期贷款sickleave病假sightdraft即期票据;即期汇票silentpartner静默合伙人sinkingfund偿债基金skimmingpricing争取更多利润的订策略;撇油性订价策略sleepingpartner不参与管理合伙人；隐名合伙人slowdown⑴怠工，
（2）放慢SmallClaimsTribunal小额钱债审裁处smallscaleproduction小规模生产socialcost社会成本；公损socialneed社群需要；社会需要socialresponsibility社会责任socialstatus社会地位socialism社会主义software软件soleagent总代理soleproprietor⑴全东;东主，
（2）独资经营；独资企业soleproprietorshipsoletradersolvency偿债能力spanofcontrol操纵幅度；管理宽度spanofmanagement管理宽度specialization专门化；专科化；专业化specializedstaff
（1）专业幕僚，
（2）专业人员specialtygoodsspecialtystore特殊品；特殊店铺specialtywholesaler专门批发商speculation投机speculativemotive投机动机speculator投机者spotcash付■现spotdelivery实时交收spotmarket现货市场spotprice现货价格staffassistant幕僚助理staffauthoritystafffunction幕僚功能；幕僚职能stafforganization幕僚组织staffingfunction人力功能stag投机新股者stagnation停滞stalecheque过期支票standarddeviation标准差；标准偏离standradofliving生活水准standardtaxrate标准税率standardization标准化standingorder
（1）定期支付指示，
（2）经常订单statementofaccount
（1）会计帐目，
（2）结单statementofchangesinfinancialposition财务状况变动表statementofsourceandapplicationofunds资金表；资金来源及运用表staticbudget静态预算；固定预算statusinquiryagency状况咨询机构statussymobl地位象征；身份象征statutorybody法定机构；法定团体stock⑴存货
（2）证券，
（3）股票stockbroker证券经纪stockcontrol存货操纵；存货管制；存货管理stockexchange证券交易所StockExchangeCompensationFund证券交易所赔偿基金StockExchangeofHongKongLimited香港联合交易所有限公司StockExchangeUnificationOrdinance证券交易所合并条例stocklevel存货水平stockmarket证券市场stockoption认股特权；认股权stocksplit拆股；股份分裂stocktaking盘点存货；盘存stockturnover存货周转（率）stockholder股东storageunit存贮器straightcommission纯佣金制straightirrevocableletterofcredit直接不可撤销信用证；直接不可撤销信用状straight-linedepreciationmethod直线折旧法strategicplanning策略规划strategy策略；计策stratifiedsampling分层抽样strike罢工structuralunemployment结构性失业structuredinterview结构性面谈sub-standard不合标准的subcontracting转契承包；转包；分包合约subordinate部属；下属subrogation权利代位；债权移转subscribe认购subsidiarycompany附属公司；子公司sum-of-the-years-digitsdepreciationmethod使用年数比例折旧法；年限积数折旧法superintendent总管；主管superior上司；上级superiorgoods优等物品supermarket超级市场supervision监督supervisor管理人员；监督；主管suretybond保证债券surplus盈余surrendervalue退还金额；退保金额suspension）停职，
（2）停止兑换；暂停营业syndicate财团；集团；企业组合synicatedloan组合贷款；集团贷款systemanslysis系统分析systemanalyst系统分析员systemdesign系统设计Ttakeover
（1）收购，
（2）接管；接收takeoverbid收购行动；收购竞争tangibleasset有形资产tangibleproduct有形产品targetmarket目标市场tariff关税taxallowance免税额taxavoidance避税taxevasion避税taxexemption逃税taxevasion免税taxrate税率TechnicalEducationandIndustrialTraniningDepartment工业教育及训练署technologicalchange技术转变technology-intensive技术密集telecommunicationservices电讯服务telex专用电报termloan定期放款；定期借款termsofreference职权范围termsoftrade贸易价格比率；贸易比率territorialdepartmentalization区域分部tertiaryproduction第三级生产testmarket测试市场testmarketing试销TheoryXX理论TheoryYY理论thirdpartyinsurance第三者保险thirdpartyfireandtheftinsurance第三者5k灾与盗窃保险three-tierfinancialstructure金融三级制timedeposit定期存款timedraft期付汇票；定期汇票timepolicy时限保单timerate⑴计时工资，
（2）计时收费率timestudy时间研究timeutility时间效用titleinsurance产权保险lopmanagement上层管理；高层管理人员tradeacceptance商业承兑票据tradeassociation商会tradebarrier贸勿障碍；贸易壁垒tradecredit⑴贸易赊帐，
（2）商业信用tradecycle商业循环;商业周期TradeDepartment贸易署tradediscount交易折扣；营业折扣tradedispute劳资纠纷;劳资争议trademark商标trademission贸易团；贸易代表团tradename
（1）商号，
（2）商品名称tradepromotion贸易促进商业促进traderestriction贸易限制tradeunion工会；职工会traderscredit商人放帐额；同行放帐tradingaccount购销帐tradingpartner贸易伙伴training训练；培训trendanalysis趋势分析trustfund信托基金trustworthiness可信赖性turnover
（1）周转，
（2）营业额；销售量
（3）员工流淌twowaycommunication双向沟通双线交流Two-FactorTheory两因子理论Uunavoidablerisk无法避免之风险uncalledcapital未催缴股本undertaking⑴企业，⑵承担underwriter）承保人，
（2）包销人underwriting包销undistributedprofit未分派之盈利;未分派利润unfairtradepractice不公平贸易手段unitdepreciationmethod单位折旧法unitsummationdepreciationmethod单位总数折旧法UnitedNationsConferenceonTradeandDevelopment联合国贸易及进展会议unityofcommand统一命令命令统•原刖unityofdirection统一的方向unityofobjective统一目标原则unlimitedliability无限责任；无限债务责任unlistedsecurity未上市证券unpresentedcheque未兑现支票unsecuredloan定担保贷款；信用贷款unstructuredinterview非结构性面谈utility
（1）效用
（2）公共事业utmostgoodfaith具最高诚心绝对真确Vvariablebudget可变预算；变动性预算variablecost可变成本；变动成本；非固定成本vendingmachine自动售卖机verticalintegration纵向合并；垂直合并；纵面结合verticalmerger纵向合并viewdatasytem数据传视系统visibletrade有形贸易visualdisplayunit直观显示部件VocationalTrainingCouncil职业训练局voucher传票;凭单Wwagerate工资率warrant⑴认股权证，⑵授权证；许可证，
（3）付款凭单；支付命令warranty⑴保证书，⑵保证条款weightedaverage加权平均数wholelifeinsurance终生保险单wholesaleprice批发价wholesaletrade批发业；批发贸易wholesaler批发商winding-upofcompany公司清盘wordprocessing文字处理workovertime超时工作workshifts轮班workstoppage⑴停工，
（2）停工次数work-force工作人口work-to-rule按章工作workingcapital营运资金；流淌资本；周转资金workingcapitalratio营运资金比率Yyield
（1）收益；实际获利，
（2）产量yieldrate实际获利率Zzero-basebudget零基预算consularinvoice领事签证单；领事发票consumerbehaviour消费者行为ConsumerCouncil消费者委员会ConsumerCouncilOrdinance消费者委员会条例consumergoods消费品consumerloyalty消费者忠诚consumermarket消费者市场consumersurvey消费者调查container货柜；货箱containerization货柜运输；货柜化contract合约:契约;合同contributedcapital缴入资本conveniencegoods便利品conveniencestore便利店；便利店铺convertiblebond可调换公司债券；可换债券convertiblepreferenceshare可转换优先股copyright版权corporation公司costandfreightCF成本包含运费costofgoodssold销货成本costinsuranceandfreightCIF货价、保险及运费；到岸价格courierservice速递服务coveredwarrant备兑认股权证；回购认股证creditI贷方，2贷项，3贷记，4贷入，5赊帐，6信用creditcard信用卡creditinsurance信用保险；信贷保险creditnote贷项通知单；入帐通知书creditperiod赊帐期间creditpolicy信用政策；信贷政策creditsale赊售；赊销credittransfer贷项转帐creditunion储蓄互助社creditworthiness信贷可靠性creditor债权人crossedcheque划线支票cumdividend带息、cumulativedividend累积股息cumulativepreferenceshare累积优先股currentaccount1往来存款账户；活期存款账户，2往来帐currentasset流淌资产currentliability流淌负债currentratio流淌比率customs海关customsduty关税Ddataprocessing数据处理datatransmission数据传输debenture债券debit1借方，2借项，3借记，2借入debitnote借项通知单;支帐通知书debtcapital债务资本；借入资本debtfinance外借资金debtfinancing举债；债务筹措；举债融资deblor债务人；债户deed契据；契约default违约；拖欠deferredasset递延资产deficit亏细；赤字；亏损delcredereagent包销商；保付货价代理人deliverynote付货通知书；交运通知送货单demanddeposit活期存款departmentstore百货公司deposit存款deposit-takingcompany同意存款公司depositor存户depreciation1折旧，⑵损耗DesignCouncilofHongKong香港设计委员会devaluation贬值directdebit1直接支帐付款，2直接借记directdistribution直接分销；直接分配directmarketing直接行销directshipment直接装运disabilityinsurance伤残保险discount1折扣，2贴现discountallowed销货折扣discounthouse票据贴现所discountreceived购货折扣discountingbillofexchange票据贴现dishonour拒付dishonouredcheque退票；不兑现支票；拒付支票dissolution解散；解体distributionchannel分销途径distributor经销商；分销商diversification多元化多样化；业务分散dividend股息dividendyield股息率divisionoflabour分工documentagainstacceptance承兑交单documentagainstpayment付款交单documentoftitleI业权；所有权，2业权文件documentarybill跟单汇票documentarycredit押汇documentaryletterofcredit跟单信用证；跟单信用状domestictrade本土贸易；国内贸易dormantpartner不参与管理合伙人；隐名合伙人down-payment首期付款draft汇票drawee受票人drawer发票人dumping倾销durablegoods耐用物品duty税dutydrawback退税Eearningspershare每股盈利electronicbanking电子银行服务electronicdataprocessingEDP电子数据处理electronicpaymentsystem电子付款服务embargo禁运employeescompensationinsurance雇员赔偿保险employersliabilityinsurance雇主责任保险endorsement1背书，2批注endowmentinsurance储蓄保险enterprise企业entity单位；个体entrepot转口港；转口埠entrepreneur企业家equity产权；主权；权益equitycapital主权资本；权益资本;股本equityfinance主权资金equityfinancing资本筹措；权益筹资errorsandomissionsexceptedEOE如有错漏不在此限EuropeanEconomicCommunityEEC欧洲经济共同体ex-dividend除息ex-godown仓库交货价；出仓价ex-right除权ex-warehouse仓库交货价；出仓价ex-works出厂价；工厂交货价exchange1兑换，2交换exchangecontrol外汇管制exchangefund外汇基金exclusivedistribution独家经销executor遗嘱执行人exportlicence出口许可证exporter出口商exports出口expressdelivery专运expressterms明示条款extradividend额外股利Ffacevalue票面值factor应收帐款收购商factoring出售应收帐款；应收帐款让售factoringhouse应收帐款收购商factorsofproduction生产因素；生产要素FederationofHongKongIndustries香港工业总会fictitiousasset虚设资产finaldividend末期股息;末期股利financecompany财务公司financialinstitution财务机构金融机构financialmarket金融市场；财务市场financialstatement财务报表financialyear财政年度；会计年度finishedgoods制成品fireinsurance火险firm商号；商行；企业fixedasset固定资产fixedcapital固定资本fixeddepositaccount定期存款账户fixedliability固定负债floatingdebenture浮动抵押公司债券foreigncorporation夕卜国公司foreignexchange外汇foreignexchangecontrol外汇管制foreignexchangerate汇率foreigntrade对外贸易；国际贸易forfeiledshare没收股份foundersshare创办人股本；发起人股本franchise营业特权；专利权franchisee特许权使用人franchisor特许权拥有人frankingmachine邮戳机freealongsideshipFAS船边交货价freecurrency自由货币freeonboardFOB船上交货价;离岸价freeport自由港freetrade自由贸易freight运费fringebenefit额夕卜利益；附带福利fullliability全部责任fund1基金，2资金futurescontract期货合约futuresdeals期货交易futuresmarket期货市场futuresprice期货价格Ggearingratio资本与负债的比率；资本借贷比率generalaverage共同海损generalpartner普通合伙人generalpartnership普通合伙gilt-cdgcdsecurity金边证券goods货品goodwill商誉grading等级grossloss毛损grossmargin毛利grossprofit毛利grossweight毛重HHangSengIndex恒生指数hirepurchase租购；分期付款购买hirepurchaseagreement租购合约holdingcompany股权公司；控股公司hometrade本土贸易；国内贸易HongKongExportCreditInsuranceCorporation香港出口信用保险局HongKongFuturesExchangeLimited香港期货交易所有限公司HongKongGeneralChamberofCommerceThe香港总商会HongKongJapaneseChamberofCommerceandIndustry香港日本人商工会议所HongKongManagementAssociationThe香港管理专业协会HongKongProductivityCouncil香港生产力促进局HongKongStandardsandTestingCentreLtd.The香港标准及检定中心HongKongTradeDevelopmentCouncil香港贸易进展局horizontalintegration横面结合；平行合并hotmoney热钱；游资hypermarket特级市场IIOweYouIOU欠条；欠单；借据impliedterms默示条款importduty入口税importlicence入口许可证importer入口商imports入口impulsebuying冲动性购买incomestatement损益表；收益表indemnity赔偿indent国外订货单indenture合约；契约indexnumber指数IndianChamberofCommerceHongKongThe香港印度商会indirectproduction间接生产industrialdiversification工业多元化industrialgoods工业品IndustryDepartment工业署infantindustry萌芽工业；初生工业inflation通货膨胀informativeadvertising信息式广告infrastructure基础设施；基本建设inlandmail本埠邮件InlandRevenueDepartment税务局insiderdealing内幕交易insidertrading内幕交易insolvency无力支付；无偿债能力instalment每期付款额instalmentloan分期付款贷款insurableinterest可保利益insurablerisks可保风险insurance保险insurancefund保险基金insurancepolicy保单insurancepremium保险费insured受保人insurer承保人intangible无形intangibleasset无形资产integration结合；合并intensivedistribution密集性分销;密集的推销方法；广泛性分销interest⑴利息⑵权益;利益interimdividend中期股息internalfinancing内部融资internationalmarketing国际市场推销;国际市场营销InternationalMonetaryFundIMF国际货币基金组织internationaltrade对外贸易；国际贸易inventory⑴存货，2财产清单inventorycontrol存货操纵;存货管理;存货管制inventoryturnover存货流转率investedcapital投入资本investment投资investmentcompany投资公司invisibletrade无形贸易invoice发票irrevocableletterofcredit不可撤销信用证issuedcapital已发行股本Jjobber证券经销经纪，证券批销经纪；批家jointaccount联合帐jointstockcompany股份有限公司joimvemure联合短期投资；短期合营LLabourDepartment劳工处labourintensive劳力密集labourunion匚会；职「.会laissezfaire自由放任lease⑴租赁;租，2租约legalentity法人;法定个体lessee承租人；承批人lessor出租人letterofcredit信用证；信用状letterofenquiry询价函件levy课税；征收；征课liability负债licence许可证；牌照licensedbank持牌银行lifeassurance人寿保险limitedcompany有限公司limitedliability有限债务责任;有限责任limitedpartner有限合伙人limitedpartnership有限合伙linkedexchangerate联系汇率liquidasset速动资产liquidcapital流淌资金liquidation1清盘;清算2清理liquidity流淌性；变现性；变现能力liquidityratio流淌资金比率1istedcompany上市公司listedsecurity上市证券loan放款；贷款loanstock债券localizationofproduction生产地方化；生产区域化longposition买空；好仓；好仓合约；买进的期货合同long-teiyncapital长期资本；长期资金long-termliability长期负债long-termloan长期贷款loss缺失；亏蚀lossleader亏本出售商品；缺失领导物，吸引商品Mmailorder邮购marineinsurance海上保险；水险markdown标价降低数mark-up加于成本之价格；加成marketcapitalization市值;市价总值marketdiversification市场多元化；市场分散marketprice市价marketresearch市场调查；市场研究marketshare市场占有率marketvalue市值marketing市场学massdistribution大规模运销massmedia大众传播媒介massproduction大量生产；大规模生产matesreceipt大副收据maturity到期MemorandumofAssociation组织大纲merchandise商品merchantbank投资银行；商人银行merchantwholesaler批发商merchantiblequality适合销售品质；可销售品质merger兼并；合异;归并middleman中间人mobileshop流淌商店MoneyChangersOrdinance货币兑换商条例monopolist垄断者；独占者mortgage抵押;按揭mortgagebond抵押债券mortgagee受押者；贷款人mortgagor抵押者；借款人mostfavourednationMFN最优惠国;最惠国Multi-FibreAgreementMFA多种纤维协定；多纤协定multi-nationalcompany跨国公司multipleshop连锁商店Nnationalization国有化negotiableinstrument流通票据netasset净资产netbookvalue账面净值netcurrentasset流淌资产净值netincome净利益；净收益；净利；纯利netloss净缺失netprofit纯利netprofitonsales销货纯利networkingcapital营运资金净额networth净值newissuemarket新股发行市场noclaimbonus无索偿奖励no-par-valuecapitalstock无而值股票nominalcapital票面股本;额定股本;名义股本nominalpartner名义合伙人nominalvalue名义价值；票面值non-cumulativepreferenceshare非累积优先股non-durablegoods非耐用品non-insurablerisks不可保风险non-profitmakingorganisation非牟利机构non-votingshare无投票权股票notnegotiable不得转让notingcharges票据拒付手续费0offerforsale出让；公开发售onconsignment寄销opencheque不记名支票operatingexpense营业费用operatingincome营业收益operatingprofit营业收益；营业利润optiondealing期权买卖ordercheque记名支票；抬头支票orderform订单ordinaryshare普通股OrganisationforEconomicCo-operationandDevelopmentOECD经济合作与捷展组织ostensiblepartner挂名合伙人output产量over-trading过度扩张营运overdraft透支owe欠Ppaid-upcapital已缴股本;实收资本par面值parvalue票面值participatingpreferenceshare参与优先股particularaverage单独海损partner合伙人partnership合伙；合伙组织patent专利权payee受款人；收款人payer付款人payment支出payroll薪饷pedlar沿门兜售小贩percentageprofit利润比率person-to-personcall指名接听长途电话personalproperty动产personalselling人员销售；个人销售persuasiveadvertising诱导性广告physicaldistribution实体配销pledgingaccountsreceivable应收帐款抵押policy⑴政策2保险单;保单policyholder保险客户；投保人poolingofrisks分担风险；风险汇合；风险汇聚portfolio投资组合；证券组合post-datedcheque期票；远期支票postalcommunication邮递通讯potentialcustomer潜在主顾;潜在顾客preferenceshare优先股preferencesharepremium优先股利preferredstock优先股premium1保险费，2溢价pricefixing定盘price-earningratio市价盈利率primarymarket第一市场；初级市场；基本市场primaryproduct原产品；初级产品primaryproduction初级生产第一级生产primerate优惠利率；最优惠利率principal1本金，2委托人;主事人principleofcontribution风险分担原则principleofindemnity补偿原则;赔偿原则principleofsubrogation权利代位原则privatelimitedcompany私人有*限公司privatetreaty私人合约proformainvoice临时发票producergoods资本物品；生产者物品producersco-operativesociety生产人合作社productdiversification产品多样化；产品多元化productimage产品形象；产品印象productivity生产力profitandlossaccount损益帐；损益表profitmargin利润率；利润幅度profitability盈利能力；盈利水平profitabilityratio盈利能力比率promissorynote借据；期票promotion1晋升；升职，2推广；促进，3拓销；推销；促销promptcash当场付款；实时付款；日内付款property财产proposalform1保险申请表，2动议表格proprietor资本主proprietorship1业权；资本主权益；东主权益；2独资企业prospectus招股章程protectionism保护主义protectionistmeasure贸易保护措施protectionistpolicy保护主义政策proximatecause近因publiccorporation公营公司publicenterprise公营企业PublicHealthandMunicipalServiceOrdinance公共卫生及市政条例publiclimitedcompany公众有限公司purchasescontract购货契约purchases购货putoption卖出期权Qqualitycontrol品质操纵quantitydiscount数量折扣;大批量折扣quickasset速动资产quickratio速动比率quietpossession不受干扰享用权quota配额quotation报价单Rrailtransport铁路运输raleofreturn报酬率；收益率；盈利率；回报率rateofstockturn存货周转率rateofturnover周转率re-export转口；转口货receipt1收据，2收入recordeddelivery记录派递redchips红筹股redeemablepreferenceshare可赎叵1优先股redemption偿还；赎回refund退款；退现registeredcapital注册股本；法定股本RegistrarofCompanies公司注册官registrationofcompanies公司注册reinsurance再保险；分保remittance汇款remittanceadvicenote汇款通知书rendu卖方负责运费之报价repossession收回已出售之货品requisition请求单reserve公积金;储备resource资源restrictedlicencebank有限制持牌银行retailbanking零售性银行业务retailcooperativesociety零售合作社retailprice零售价retailtrade零售业;零售贸易retailer零售商retainedearnings滚存盈余；保留盈余；营业盈余returnoninvestment投资报酬率；投资回报率revenuereserve收益储备；保留盈余revocableletterofcredit可撤销信用证rightsissue股权发行；供股riskpooling分担风险；风险汇合；风险汇聚risktransfer风险转移roadtransport道路运输royalty1特权，2使用税；版税；专利税Ssafedepositbox保管箱salary薪金SaleofGoodsOrdinance售卖货品条例sales销货salespromotion促销；销售推广；销售促进savingsaccount储蓄存款账户；储蓄账户scripdividend期票股利；股利票seatransport水上运输secondarymarket第二市场；次级市场secondaryproduction次级生产；第二级生产secretpartner秘密合伙人；隐名合伙人secureddebenture有抵押债券securedloan担保贷款；抵押放款security证券self-service自助self-sufficient自给自足sellingshort卖空；抛空share1股份，2股票sharebonus红股sharecapital股本sharepremium股本溢价sharesubscription认购股本shareholder股东shippingnote装运通知单装运通知书shop-lifting高买；店内盗窃shoppinggoods选购品；选购货品；挑剔品shortposition卖空;淡仓；淡仓合约;卖出的期货合同shortselling卖空；抛空short-termcapital短期资本；短期资金short-termliability短期负债short-termloan短期贷款sightdraft即期票据silentpartner静默合伙人sleepingpartner不参与管理合伙人；隐名合伙人SmallClaimsTribunal小额钱债审裁处SmallClaimsTribunalOrdinance小额钱债审裁处条例soleagent总代理soleproprietor⑴全东;东主2独资经营；独资企业soleproprietorship独资经营soletrader全东；东主；独资经营solvency偿债能力specialization1专业化2专门知识specialtygoods特殊品；特殊货品specialtystore特殊店；特殊店铺speculation投机speculator投机者spotcash付现spotdeals实时交易；实时买卖spotdelivery实时交收spotprice现货价格stag投机新股者stalecheque过期支票stampduty印花税standingorder定期支付指示statementofaccount1会计帐目2结单station-to-stationcall对站长途电话非指名接听长途电话statusinquiryagency状况咨询机构statutorybody法定机构stock1存货，2证券，3股票stockbroker证券经纪；股票经纪stockcontrol存货操纵；存货管理；存货管制stockexchange证券交易所StockExchangeCompensationFund证券交易所赔偿基金StockExchangeofHongKongLimited香港联合交易所stockjobber证券批销经纪stockmarket证券市场。
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