abandonment charge 背弃费用

absolute par of exchange 绝对外汇平价

arbitrage 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

account purchase 赊买

account receivable 应收帐款

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 代理协定

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

back to back credit export first 输出为先的对开信用证

back to back L/C 对开信用证

back to back credit import first 输入为先的对开信用证

back Valvation 倒起息

bailee clause 受托人条款

balance of payment 收支差额

balance of trade 贸易差额

balance sheet 资产负债表

balance sheet analysis 资产负债俵分析

bale breaking 松包

bank acceptance 银行承兑

bank balance 银行（存款）余额

bank bill 银行票，纸币

bank's buying rate 银行购买汇率

bank's letter of credit 银行信用证

bank charges 银行手续费

bank commission 银行佣金

bank draft 银行汇票

bank holiday 银行假日

bank hours 银行营业时间

bargain offer 减价优待

bargain sale 大减价

barter arrangement 易货协议

barter system 易货交易制

basic price 底价

be booked up 预定一空

be booked for 购票

be engaged in export 作出口

bank notes 银行兑换票，钞票

Bank of China 中国银行

bank of commerce 商业银行

Bank of Communications 交通银行

Bank of International Settlements (BIS) 国际清算银行

Bank of Taiwan 台湾银行

bank rate 银行贴现率

bank reference 银行备咨

banker's acceptance 银行承兑，银行信用证

banker's credit 银行承兑汇票

be held responsible for 应负赔偿责任

be in default 不履行（契约）

be in demand 销路好，有需要

be in vogue 流行中

be kept upright 保持正立

bear (short) 空头 bear a loss 负担损失

bearish market 疲软市场

become ( or fall) due 期满

bedrock price 最低价

berth terms 定期船条款

best in quality 品质最优

best seller 畅销品，畅销书

be out of vogue 不流行

beware of fire 小心火烛

B grade 乙级

bid bond 投标押金

bid price 标价

bid rate 买方出价，投标

bilateral clearing 双边清算，记帐协定

bilateral trade 双边贸易

bilateral contract 双边契约

bill accompanied by document 跟单汇票

bill at sight 见票即付

bill for collection 托收票据

bill of exchange 汇票，押汇，国外汇票

bill of landing 货运提单

bill payable 应付帐

bill purchased 出口押汇

bill receivable 应收帐

bill unaccompanied by 光票

bill undue 期票未到

bill with letter of credit 凭信用证汇票

bill without letter of credit 无信用证汇票

blank bill 空白票据

blank check 空白支票

blank endorsement 空白背书

blank order forms 空白订单

blue chip 上选股票

board of administration 董事会

board of directors 董事会

board of supervisors 监事会

bona fide 出于善意

bonded warehouse 保税仓库

bonded goods 保税货

borrow money 借钱

borrow money from (of) 由.....借钱

bottom price 最低价

oycott foreign goods 抵制外货

branch office 分公司

breach a contract 违约，背约

break an agreement 违约，背约

break bulk 下货，卸货

break even 不赚不赔

break even point 损益两平

breat rate 破约汇率

breakage 破损

brisk (active;lively) 生意兴隆

broker 经纪人

brought down 移入下页

brought forward 承上页

bulk cargo 散货

bulk sale 大宗卖

bull market 上涨行情

business card 商业名片

business circles 商业圈

business correspondence 商业通信

business English 商业英语

business expenses 营业开销

business hours 营业时间

business letters (commercial letters) 商业信函

business-like 商业化的

business school 商业学校

business year 商业年度

buy at a bargain 买得便宜

buyer's market 买方市场

buying agent 买方代理人

buying and selling on buying contract 买货契约

buying expenses 购买费用

buying price 买价

buying power 购买力

buying rate 买入汇率

by mutual consent 双方同意

by parcel post 包裹运寄

by the gross 整批

by the hour 按钟点

by weight 按重量