商用英文术语锦.docVIP

Commercial English FOB: free on board 离岸价（不包括运输和保险费） CIF: cost, insurance and freight 到岸价 C.F: cost and freight（CFR: cost and freight） 成本加运费 L/C: letter of credit 信用证，是银行应进口商的申请开给出口商的一种有条件的承担付款责任的凭证。信用证支付是一种银行信用。 Confirmed irrevocable letter of credit at sight 保兑的不可撤销的即期信用证 Letter of credit payable at sight 即期信用证 D/A: documents against acceptance 承兑交单。即跟单汇票的付款人在承兑汇票以后， 便可取得汇票所附的货运单据。按承兑交单条件成交时买方可有种种便利，即在未付款前就可取得提单，获得货物的所有权；对卖方则有很大的风险。 D/P: documents against payment 付款交单 即跟单汇票的付款人必须先交清票款，才可取得货运单据。按付款交单条件成交时，对出口商较安全。 D/P after sight: 远期付款交单 B/L: bill of lading 提货单 Book value 帐面价值 Sight draft 即期汇票 Proforma invoice 形式发票 The port of destination 目的港 Unloading port 卸货港 A certificate of origin 产地证明 Ex-factory price 出厂价格 Export tax and turnover tax出口税和营业额税 The rate of foreign exchange earnings 外汇收益率 The rate of profit or loss 利率或损率 Floating rate 浮动汇率 Fixed rate 固定汇率 Exchange rate = conversion rate 兑换率 Buying rate 买进价格 Selling rate 卖出价 Offer 报价 Quotation = offer sheet 报价单， 行情（报告） Counter offer 还盘价 Pre-taxed profits 税前收益 Total assets registered 总注册资产 Exchange restrictions 外汇限制 Exchange quota 外汇指标 Economic indicators 经济指标 In the red =loss-making 亏本，负债 In the black =profit-making 盈利 Payment by installments分期付款 Pay-off period 偿付期 Grace period 宽限期 Compensation trade 补偿贸易 Buy –back 回购贸易 Transit trade 转口贸易 Export-oriented economy外向型经济 Technology-intensive 技术密集型的 Capital- intensive 资本密集型的 Labour- intensive