摘要: Abandon 放弃：确认期权失效 Actuals 现货（LME普遍使用physical） Arbitrage 市场间套利 Assay 检验分析 Ask 要价，喊价 At-the[阅读全文]
摘要: the characteristic of legal right 合法权力性 shareholders’ congress 股东大会 members of the board of directors 董事会成员 negotiable securi[阅读全文]
摘要: （3）现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 &nbs[阅读全文]
摘要: 1）会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理 会计 Management Accounting 成本[阅读全文]
摘要: 1.Whenever a loss is know to have occurred which may give rise to a claim under the Policy, you should notify Brokers, Agents, Insurers and report to Police Station (in case of burglary, theft, fire,[阅读全文]
摘要: 海商法 maritime law 船舶国籍证书certificate of registry; certificate of ship’s nationality 船旗国 flag country 船舶所有权证书certifica[阅读全文]
摘要: Rule of law 宪法精神 指任何人均需要依据宪法的精神来办事。 Seal 印章 在任何契约上，加上印章表明契约的真确和有效。 Secondary evidence 代替性证据 在交易上若[阅读全文]
摘要: Rat smell a rat 觉得可疑 the rat race 激烈的竞争 play cat and mouse with sb. 欲擒故纵，(像猫抓耗子似地)欺负(折磨、虐待)某人 Ox , bull , cow ,calf a bull in a china shop [阅读全文]
摘要: The Dragon Boat Festival, the 5th day of the 5th lunar month, has had a history of more than 2,000 years. There are many legends about the evolution of the festival, the most popular of which is in co[阅读全文]
摘要: Indian summer 小阳春；愉快宁静的晚年 Indian weed 烟草 Indian meal 玉米粉 Italian hand 暗中干预 Italian iron 圆筒形熨斗 Russian blue 蓝灰色，浅蓝色 Russian boot 长统靴 Russian dressing [阅读全文]
摘要: 纸箱 Carton 瓦椤纸箱 Corrugated Carton 旧瓦椤纸箱 Old Corrugated Carton (O．C．C．) 木箱 Wooden Case 板条箱 &nbs[阅读全文]
摘要: 1. Performance (n.) 人业绩、表现 His performance this month has been less than satisfactory. 他这个月的业绩不是很令人满意。 2. Performance Evaluation 定期的员工个人评定 The performance evaluation test[阅读全文]
摘要: Market Development Manager 市场开发部经理 Marketing Manager 市场销售部经理 Marketing Staff &n[阅读全文]
摘要: Accounting Assistant 会计助理 Accounting Clerk 记帐员 Accounting Manager 会计部经理 Accounting Stall 会计部职员 Accounting Supervisor会计主管[阅读全文]
摘要: EFFICIENT CUSTOMER RESPONSE (ECR) 有效客户反应 CONTINUOUS REPLENISHMENT PROGRAM (CRP) 连续补充库存计划 COMPUTER ASSISTED ORDING CAO) &n[阅读全文]
摘要: Plate 盘子 Dish 碟子 菜盘 Saucer茶碟 Bowl 碗 Soup bowl 汤碗 Soup plate汤盘 Soup cup 汤杯 Dessert plate 点心盘 Cheese plate 奶酪盘 Finger bowl 洗手盅 Cutlery &n[阅读全文]
摘要: （1）free from particular average （F.P.A.） 平安险 （2）with particular average （W.A.） 水渍险（基本险） （3）all risk [阅读全文]
摘要: 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 a[阅读全文]