商务英语翻译 之 词汇的翻译.txt
电子商务专业英语商务英语翻译
1你能报给我这些商品的价格吗？Would you please quote me the price of these goods2 所报价格需包括到温哥华的保险和运费。
Price quoted should include insurance and freight to Vancouver3 希望您报成本加运费、保险费到温哥华的最低价格。
I’d like to you quote the lowest price of CIF to Vancouver4 请告知我们贵方能供货的价格。
Please inform us of the prices at which you can supply5 若贵方价格合理，我们可能向你们大量订货。
If your prices are reasonable, we may place a large order with you6 若我方向你们长期订货，请告知能给予多少折扣，不甚感激。
If I give you a long-term regular order, please let us know what discount you can grant，I really appreciate.7 请就下列每项货物向我方报成本加运费、保险费到西雅图的最低价格，其中包括我们百分之五的佣金。
Please quote us the lowest price of CIF to Seattle, for each of the following goods ,including our five percent commission.1.我们的包装完全适合于海运。
Our packing is completely suitable for transport by sea2.我们将完全按照你的指示包装货物。
We will packing the goods completely according to your instructions3.为了避免损坏，货物将采用木箱包装，但是这种包装的费用比较高。
商务英语翻译汉英词汇[1]
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商务英语翻译技能等级考试汉英词汇表（以英语字母顺序排序）翻译员（五级）所要掌握的词汇为5高级翻译员（四级）所要掌握的词汇为5+4助理翻译师（三级）所要掌握的词汇为5+4+3翻译师（二级）所要掌握的词汇为5+4+3+24安居工程housing project for low-income urban residents2安全电报证书safety radio certificate4安全系统fail-safe system3按股分红sharing profits according to contribution4按市价订购贡market order2按市价折旧depreciation at market price2按物价计酬法sliding scale5按现价计算at current price3按小时付酬be paid by the hour3按原价计算calculated on the basis of their (or ist)original price4按原口径计算calculate on the base line2按质论价fixing the prices according to the quality of products5案例分析case study3八个坚持、八个反对eight do's and eight don'ts2把…与国际接轨gear…to the international conventions3把市场供货一买而光calear the market3罢工暴动民变险SRCC （strikes, riots and civil commotions）5罢工津贴（由工会给的）strike pay4罢工纠察队员strike picket3罢工险strike risk5白领阶层white-collar2白色商品(如冰箱和洗衣机等用在厨房中的产品)white goods4白银市场silver market3拜会made a courtesy call on4班轮regular shipping liner3班轮运费表liner’s freight tariff4班轮运输liner transport4办公费office expenses4半年决算half-year closing2半日工作part-time employment, part-time job, part-time work4半熟练的semi-skilled4包工包料contract for labor and materials3包工制labor contract system3包销exclusive sales; have exclusive selling rights; submit anexpense account5包装；包装物packaging5包装不符wrong packing4包装不善bad packing4包装材料packing material5包装成本packing cost4包装费用packing charges5包装工业packing industry4包装规格packing specification3包装破裂loss or damage caused by breakage of packing5包装容积bale capacity5饱和saturate5保单guarantee3保单期满expiration of policy3保兑信用证confirmed letter of crdit3保兑银行confirming bank2保管货币custody of money2保护措施protective measures2保护关税protective tariff2保护关税政策policy of protective tariff2保护贸易政策protective trade policy5保护主义protectionism3保留工资retained salaries3保姆式全程服务whole-journey nanny service3保税仓库bonded warehouse2保税工厂bonded factory2保鲜期period of insurance5保险insurance3保险陈报书declaration policy4保险代理insurance agent5保险单policy; insurance policy4保险单据insurance document4保险担保guarantee of insurance2保险范围extent of insurance coverage; insurance coverage; risk covered5保险费premium4保险公司insurance company4保险合同insurance treaty5保险回扣insurance rebate3保险金（保险收入）insurance proceeds5保险金得益benefit5保险金额sum of insurance;amount insured3保险经纪人insurance broker4保险客户policy holder5保险率费premium rate4保险赔偿insurance indemnity2保险凭证insurance certificate2保险权益insurance interest5保险人；承保人insurer3保险索赔insurance claim3保险条例（中国人民保险公司）CIC (China Insurance Clause) 3保险物interest insured4保险性存货（以应付万一）decoupling inventory3保险佣金insurance commission4保险责任insurance liability3保险责任终止termination of risk3保险帐目underwriting account3保险证明书cover note4保险种类kinds of insurance2保证国家的长治久安guarantee China's long-term stability2保证金cash deposit5保证金；利润margin4保证信用证confirmed L/ C3保证重量weight guaranteed3保质保量quality and quantity assured2报表statements and reports3报关customs declaration; clearance of goods; apply to the customs 5报关单；舱单manifest2报关费customs declaration fee3报关附税payment of duty2报关行customs broker; customhouse broker5报价quotation4报税make a statement of dutiable goods4报税通知单；报关单bill of entry5报销reimburse5暴跌break4备忘录memorandum3备用信用证stand by credit5背书endorsement5被解雇的；过多的redundant5被面试的人interviewee5被任命人appointee5被诉方defendant4被通知人notify party5本地银行local bank4本国货币domestic currency, local currenc2本金连所生利息principal with accrued interest4本利capital and interest;principal and interest3本票；期票promissory note5比率ratio5闭关自守autarchy2边富民兴vitalize border areas and enrich the people living3边际生产力marginal productivity2边际消费倾向MPC (Marginal Propensity to Consume)5边境贸易border trade; frontier trade4编制预算preparing a budget; making a budget5贬值depreciation4变价appraise at the current rate4标高售价mark-up3标价posted price5标签label4标准standard type2标准国际单位制international system of units2标准集装箱TEU (Twenty-foot Equivalent Unit)2标准价格normal price3标准统一Harmonization of Standards5表现工作情况performance5饼形图pie chart5病假sick leave5病假工资sick note5拨款allotment; appropriation2拨款；拨款款项；资金分配remit money; allocation of funds5波动fluctuate5剥夺divest5驳船lighter3薄利多销small profits but quick turnover; large sales at a small profit4补偿贸易（或抵偿贸易；往返贸易）compensating / compensatory trade; compen4补税collection of duty short paid; cover deficit by state subsidies5补助金allowance; benefit5补助金；补贴；津贴subsidy2不保兑信用证unconfirmed L/C2不变成本；固定成本constant cost5不变价格；固定价格fixed price; constant price5不变资本；固定资本fixed capital; constant capital5不充分就业underemployment2不等价贸易trade of unequal values5不定期船tramp4不定值保单unvalued policy4不动产,房地产real estate; immovable property 3不动产税real estate tax2不对路产品unmarketable goods5不发达underdevelopment2不固定利息variable interest2不记名承兑acceptance in blank4不记名支票bearer cheque5不经济的，浪费uneconomical5不可撤消的，不能改变的irrevocable4不可撤销发盘irrevocable offer2不可抗力force majeure2不可转让信用证non-transferable L/C2不论损失程度IPO (irrespective of percentage) 5不欠债be out of debt3不受约束without engagement3不限期即期装运undefined prompt shipment3不许转运；不许转船transshipment prohibited 3不足款保险under-insurance3布雷顿森林体系The Bretton Woods System 5部分segment5部门division; section5部门经理助理staff manager5簿记bookkeeping5簿记员bookkeeper4材料管理materials handling3财产保险property insurance2财产归属property ownership5财团consortium4财务报告financial statement2财务混乱general chaos in bookkeeping4财务结算financial settlement3财务事项；金融交易financial transactions2财务税收fiscal charges2财务预算financial forecast5财务支持backing5财政public finance4财政保护financial protection3财政拨款financial allocations2财政补贴financial subsidies; grant-in-aid4财政部the Ministry of Finance5财政的financial; fiscal4财政关税revenue tariff2财政管理机构fiscal authorities2财政及预算拨款financial and budgetary provisions 5财政年度fiscal year; financial year4财政收入financial revenue5财政税revenue tax5财政信贷financial credit2财政预算financial budget5财政援助financial aid5裁员redundancy5采购人purchaser3采取高姿态show magnanimity3参加工会的工人organized labour5参考价reference price4参考样品reference sample5参考资料reference2残次商品substandard commodities4残酷的cut-throat5仓库depot4仓至仓条款W / W (warehouse to warehouse)4舱位shipping space2操作简便easy and simple to handle4草签合同initial a contract5策划plot3查船inspection of ships; search of ships4查禁走私（缉私）prevention of smuggling2查扣物品凭单seizure ticket4查账；盘账check account4查账报告audit report5差额（常指股票买价和卖价）spread5差额；收支差额balance3产、供、销production, supply and marketing of products5产出；产量output3产地证明书certificate of origin5产品product4产品成本cost of goods manufactured2产品成分production sharing2产品的参考号码reference number (Ref. No.)3产品返销product buyback4产品生命周期product life cycle5产品说明specification3产品组合（种类和数量的组合）product mix2产业联合industry gonsolidation4产值output value; value of output4长期贷款long-term loan3长期经营long-standing business dealing2长期通货膨胀chronic inflation4长期投资long-term investment4长期债务人aged debtors4长期证券long-term security3长线产品long-term oversupplied goods; oversupplied products4偿付借款repayment of loan3偿付损失settlement of loss2偿付信用证reimbursement credit5偿还redemption; refund3偿还贷款本息pay the principal and interest on the loan they borrow4偿还基金redemption fund3偿还率rate of redemption2偿还外汇贷款repayment of foreign loans2偿还债款paying off a loan2偿还债权人settle with creditors3偿还债务settle a debt payment3偿债基金sinking fund3偿债能力debt paying ability5畅销active demand4畅销best-selling goods3畅销货article in great demand2畅销全球selling well all over the world4畅销性market ability5钞票bank note4钞票；纸币paper money2超额奖金bonuses for topping quotas4超额支出financial expenditure5超过exceed2超期羁押detention beyond the legally prescribed time limit5超收overcharge4超支over-expenditure5车间flow shop4撤销合同cancel a contract5陈列室showroom5成本cost3成本保险费加运费CIF, c.i.f.4成本会计cost accounting5成本计算costing4成本加运费价（离岸加运费价）C&F (cost and freight)5成本价cost price2成本推进式通货膨胀cost-push inflation3成本推进型cost push3成交conclude business4成交make a bargain; concude a transaction3成交额volume of transaction; volume of business 5成交活跃的股票active stock5成文法statute5呈送hand in5承办商contractor2承包工程contracting work3承包通知单insurance cover note5承保险别risk covered; risk insured2承兑费acceptance charge2承兑交单documents against acceptance3承兑信用证acceptance letter of credit4承兑信用证banker’s acceptance4承兑银行accepting bank; merchant bank4承兑支票honor a check3承接订单execute an order5承诺commitment5承认recognise5承租人lessee2诚信为本openness basing on sincerity4城市建设附加费city development surcharge3程租船；程租voyage charter5持有者holder3尺码吨measurement ton5赤字deficit; in the red2赤字开支deficit spending2充分需求adequate demand5冲突conflict5抽查test check; sport check3抽样认可acceptance sampling5筹借资金financing5酬金compensation; remuneration5出厂价格producer price; ex-factory price4出港许可证port clearance4出境许可证departure permit; exit permit3出口包装export packing5出口包装公司export packer3出口标准包装export standard packing5出口补贴export subsidy5出口管制export control5出口合同export contract5出口汇票export bill3出口加工贸易active improement trade4出口加工区EPZ （export processing zone)5出口津贴export subsidy4出口经营export operation5出口能力export capability4出口配额制export quota system2出口申报export declaration5出口税export duty4出口退税tax eefund4出口销售额export sales5出口信贷export credit2出口信用国家担保government guarantee of export credit3出口信用证export letter of credit5出口许口证export licence2出纳receive and pay out money or bills5出纳员cashier; pay clerk5出租人lessor4除当事人另有约定的以外unless parties have agreed otherwise 3除非较早靠泊unless sooner berthed2除非另有约定unless other wise agreed4除非使用unless used5除外责任exclusion2储备货币reserve currency5储备基金；储备资本reserve funds2储蓄存款saving deposit5储蓄银行savings banks5处理（事务）dispose2传销及变相传销Pyramid schemes and the ones in disguised forms 5传阅circulate5传阅的小册子（传单等）circular3船舶运输代理人shipping and forwarding agents4船舱进口报告书report of ship’s entry2船东责任ship owner's liability2船方负担税金steamer pays dues3船壳特殊检验special survey for hull5船员清单crew list4船只扣留；海关扣留detention of vessel3串味险risk of odor4创办资本；最初资本initial capital5创立set up4垂直贸易（南北贸易）vertical trade; south-north trade5纯金fine gold; pure gold5纯利润；净利net profit5纯收益；净收入；收益净额net income5辞职resignation5辞职申请；离职通知；通知notice2从价税Ad (valorem tariff)4从量税specific duty5从事多种经营diversify4从业人员employed person3从属信用证subsidiary credit5粗略地roughly5促销传单flier(=flyer)2催缴资本calling up of capital4催债press for payment of debt5存单depositor3存积货物carrying stock5存款savings2存款比率ratio of deposits3存款单；存款收据deposit receipt; deposit certificate; CD（certificate of deposit)4存款金额amount deposited4存款利率deposit rate3存款利息interest on deposit3存款政策policy of deposits; inventory policy5存折bankbook; deposit book5措辞wording2达标活动target hitting activities4达成交易strike a bargain4达到最有效的基本生产规模MES (minimum efficient scale) 5打包bale packing5打包机器press5打发走dismissal3打假crack down on counterfeit goods5打入（市场）penetrate4大东亚共荣圈Greater Far East Co-prosperity Sphere2大幅度地；大量地substantially3大减价bargain sale3大量订购large-volume commodities; bulk commodity4大陆架continental shelf3大陆桥continental bridge; land bridge4大路货（良好平均品质）fair average quality4大写金额amount in words5大灾难catastrophe5大众传媒（如电视、广播、报纸等）mass media3大众营销术mass-marketing3大宗商品stample commodity3呆滞商品drug in the market4呆滞资产bad assets2代表性样品representative sample5代理人agent3代理手续费agency commission4代理协议agency agreement5代理业务agent-service3代销offer for sale; sale on a commission basis2待指定be nominated4贷款loaning money3贷款利率lending rate2贷款利息interest on a loan2贷款期限length of loan5贷款条件term of loan4贷款协定；借款契约loan agreement4贷款账户loan account3贷款总额loan ceiling5袋装货cargo in bag4单边出口unilateral export2单边贸易unilateral trade5单边主义unilateralism3单纯支付clean / simple payment4单独海损PA (particular average)5单价unit price4单利simple interest5单式簿记single-entry5单位unit4单位成本unit cost4单一的实体single entity4单一市场Single Market5弹性工作时间制flextime2弹性工作制的必须上班时间core time3弹性预算flexible budget5淡季的off-season4淡水雨淋险FWRD (fresh water rain damage)3当地信用证local letter of credit3当事人之间私下和解amicable settlement between two parties2当务之急top priority2到岸价（成本加运费、保险费价）CIF-cost,insurance and freight2到期本金matured principal4到期全部付清be paid in full at the appointed time5到期日,偿还日maturity3到期未付清的负债matured liabilities unpaid5得到供货sourcing5登记注册的listed2等价贸易trade of equal values5低潮hard times4低档（风险）债券，垃圾债券junk bonds3低档商品市场down-market5低效率inefficiency3抵偿贸易政策compensation trade policy4抵达海水吃水salt water arrival draft3抵抗全球经济衰退combat the global economic slump 4抵押mortgage4抵押贷款mortgage lending4抵押金mortgage money3抵押契约mortgage agreement4抵押银行mortgage bank2抵债pay a debt in kin or by labor5抵制boycott4地方公务员local public service employee5地区region3地租land tax3递交辞呈hand in one's notice5递盘bidding2递实盘bid firm2第三保险third-party insurance3缔结合同conclude a contract3缔约方contracting party2电复cable reply2电话接线员telephone operator5电话销售telesales4电汇telegraphic transfer; telegraphically remit4电脑操作员key puncher4电讯telegraphic communication3奠基仪式foundation stone laying ceremony5调查survey2调节税regulatory business tax3调解人re-conciliator5调遣dispatch3调整前预算表trial balance before adjustment5订单order sheet; indent5订购；订货book; place an order for5订货合同contract for goods4定金earnest money2定期存款fixed deposit; time deposit2定期存款单time certificate of deposit4定期付款payment on term5定期增加increment2定期租船time charter5定向orient5定向发行introduction2东亚经济圈East Asia Economic Rim3董事会Board of Directors4动产movable property5动机motive5冻结资本frozen fund2冻结资产frozen assets5冻结资金frozen capital5独家代理exclusive agency; sole agency4独家分销商sole distributor4独家经营/ 包销/ 代理协议exclusivity agreement4独家专营权exclusive right2独立核算keep separate accounts4独立经营individual proprietorship5独占资本monopoly capital3短量险risk of shortage5短期贷款short-term loan4短期汇票short-term draft5短期借款short loan; short-term borrowing2短期投资current investment; liquid investment3短期外债short term external debt5短期信贷short term credit2短期债务；流动债务floating debt3短期证券short-term security5短缺scarcity3短线产品goods in shor supply; undersupplied products4对冲基金hedge fund4对等样品counter sample3对货物（合同、订单等）的保险insurance on goods (contract, order, etc.)2对品牌的忠实（指消费者）brand loyalty2对人民高度负责的态度maintain a high sense of responsibility5对手competitor, rival5对外贸易external trade; foreign trade2对外贸易惯例custom of foreign trade2对外贸易区foreign trade zone2对外贸易值value of foreign trade2对违禁品的没收confiscation of contraband3对消贸易（抵偿贸易）counter trade4兑付honour (a cheque)5兑现pay cash; cash a cheque2吨位丈量证书tonnage measurement certificate3吨位证书tonnage certificate3囤积价值carrying value2多边安排multilateral arrangements3多边环境协议Multilateral Environmental Agreement 4多边贸易multilateral trade2多边协定multilateral agreement5多边主义multilateralism5多付（款）overpay4多级管理multiple management5多头bull4多头买升buying long4多头执法duplicate law enforcement5多样化variety2多种经营diversified economy4额定投资；法定资本；核定资本authorized capital4额外保险excess insurance3额外保险费extra premium5额外待遇（交通、保健、保险等）perk4额外投资additional investment5恶劣天气heavy weather二级词汇3发货deliver goods4发货人提供的重量shipper's weights4发价make an offer5发盘offer5发盘的撤销5发盘的修改modification; revocation5发盘人offerer5发票invoice4发实盘offer firm5发行股票issue; float4发行价格issue price5发言人spokesman2发展基金expansion funds5发展中的developing5发证行issuing bank5罚金；罚金条款penalty5法定贬值devaluation5法定的statutory3法定货币lawful money; legal tender3法定利率legal interest4法定契约contract by deed5法定升值；使货币升值；重估价revaluation3法人税；公司税corporation tax3法庭调解reconciliation by court3反补贴税Countervailing Duty5反馈feedback4反倾销措施anti-dumping measures against3反倾销税antidumping duty5返销buy back2贩卖transport goods for sale2方法研究method study4防潮包装damp-proof packing2防范和化解金融风险address financial risks; guard against and defuse financial risks2防水包装waterproof packing4防伪标志anti-fake label2防止"一哄而起"avoid herd mentality2防止经济过热prevent an overheated economy2房地产税housing and land tax3放宽利率liberalization of interest rates5放行release3非凡的牛市raging bull3非关税堡垒non-tariff barrier3非技术工人unskilled worker4非居民账户non-resident account3非配额产品quota-free products3非歧视Non-discrimination2非生产性投资investment in non-productive projects; nonproductive funds4非专门设计的off-the-shelf2废除合同annul a contract5废料或废品scrap2费改税改革tax-for-fees reform5费用expense5分包（工程项目），转包；承包合同subcontract3分保（在保险）re- insurance5分发，分送产品distribution4分股share split up4分红share profit; receive dividends2分级核算business accounting at different levels4分阶段停止使用phase out5分类帐；账本（账册、账簿）subsidiary account; ledger 3分批运输partial transport5分期偿还amortize5分期偿还贷款term loan4分期付款installment buying; purchase in installment3分期付款购物法hire purchase3分摊费用apportionment of expenses3分业管理、规模经营business segregation, economy of scale 4风险分级classification of risk2风险管理/ 评估risk management / assessment3风险基金；风险资本venture capital3风险意识consciousness of risk prevention3风险准备金loan loss provision; provisions of risk5风险资本risk capital2封锁及禁运blockade and embargo2封样sealed sample5福利welfare2福利补贴welfare for dependants; floating rate2抚养津贴dependency allowance3付款（交货）against payment3付款交单document against payment (DP)5付款凭单voucher5付款台checkout5负债；债务liability; get into debt3附寄一张支票已清偿enclose a check in settlement of2附加保险费additional premium3附加费用additional charges; extra charges4附加福利fringe benefits5附加工资extra wage; supplementary wage4附加津贴fringe benefits5附加税surtax4附加资本supplementary capital; additional paid-in capital5附件appendix5附录attachment4复利（复息）compound interest4复式簿记double-entry5复苏recovery5复样duplicate sample5副本copy5副产品by-product5副职deputy2改革价格形成机制reform the price formation mechanism 2改善进入条件improve terms of access2概不赊欠ready money business,no credit given3概算financial estimates3岗位津贴job subsidies3港口附加费port surcharge3港口税port dues5杠杆比率leverage4高层管理人员senior management2高档商品的/ 地up market3高度机密strictly confidential5高额定价，撇奶油式定价skimming5革新innovate3格式合同model contract4个别资本individual capital4个人贷款personal loan4个人收入personal income3个人所得税individual income tax4个人自愿计划voluntary private plans4个体经济individual economy3个体经营privately or individually-owned business4个体经营者individual operator3个体商贩individual traders and peddlers3各费付讫charges paid4给予折扣discount granted2根本违反fundamental breach5根据订单against order4根据订货而生产的产品make-to-order3跟单汇票documentary bill3跟单信用证documentary letter of credit5工厂的布局layout5工厂的总产量throughput4工厂负责人plant manager4工会trade union4工会代表工人与资方代表达成的collective agreement4工会管事shop steward2工商法规commercial and industrial law and regulations2工商所得税tax on industry5工商业界business circle4工商资金industrial and commercial funds3工团主义trade unionism3工团主义者trade unionist3工业（实业）股票industrial stock3工业流动资金industrial circulating funds3工业展览会industrial exhibition3工艺精良sophisticated technology5工资wage; earnings5工资冻结wage freeze5工资或薪金收入，经营或投资的收入income2工资价格螺旋上升wage-price spiral3工资指数wage index2工作的满意感（自豪感）job satisfaction2工作过程work-in-proGREss5工作量workload2工作流动job mobility4工作轮换job rotation4工作情况评估performance appraisal5工作日working day5工作时间working hours5工作说明；职务说明job description4工作条件working conditions3工作位置work station5工作许可证work permit5公布；做广告advertise5公差tolerance2公共保险公司co- insurance company4公共成分；公共部门；公有企业public sector2公共关系PR (public relations)2公共积累public accumulation2公共事业股票utility stock4公共投资public investment2公共债务membership criteria2公积金public welfare funds4公开发行public issue4公开上市交易的公司Publicly Traded Companies 3公开市场业务Open-Market Operations5公路通行税road toll3公路运输road transport5公平交易fair trade5公司company; firm5公司的长期目标和原则mission5公司帐目books3公司组织机构图organisation chart4公务员public servants4公益金public accumulation funds; public reserve funds4公制the metric system5公众，（有共同兴趣的）一群人或社会人士publics 5供不应求demand over supply3供不应求in short supply3供不应求的市场tight market2供过于求supply exceeds demand5供最后选择的候选人名单shortlist2共同海损general average2共同海损分摊GA contribution3共同价contracted price4共同商议collective discussion2共同体基金community fund2共有基金投资mutual fund investment5贡持有人,股东shareholder5贡持有人,股东；股票持有人stockholder5贡经纪人stock-jobber4贡投资stock investment4钩损险hook damage4购货单purchase note4购货合同；购买合同；买卖合同purchase contract5购货请求buying requisition2购货确认书；购买确认书purchase confirmation3购货转销buying for resale5购买purchase5购买力buying power; purchasing power3估计价estimated price4估计需求estimated demand5估价；评定assess2估税标准basis of assessment5估算reckon4股本；股本资本capital stock; equity capital5股东；股票持有人shareholder3股东年会annual general meeting5股东权益equity5股份share5股份公司；证券公司stock company; joint-stock company 3股份合作joint stock partnership2股份有限公司limited (liability) company (ltd.)4股金share capital4股利收入income gain4股面价格, 票面价格par value5股票stock2股票报价quotation for stock4股票发行stock issue5股票公司job firm5股票过户stock transfer2股票换手率stock turnover5股票交易额；营业额；员工流动的比率turnover4股票交易所；贡市场；证券交易所stock exchange5股票经纪人；贡经纪人stockbroker4股票买卖；股票交易buying and selling stocks2股票平均价格stock average5股票商人stock jobber2股票上市公司public limited company (plc)2股票所有权stock ownership4股票值share worth4股票指数share index; stock index3股权分置改革Share-merger reform5股息dividend2固定费用fixed rate4固定工permanent worker3固定汇率fixed exchange rate2固定货币供给效应Fixed Money-Supply Effect 5固定价格regular price5固定收入fixed income3固定收益constant return2固定债务；长期债务funded debt3固定资产fixed assets5顾客化customise4雇佣工人salary earner5雇员名单，工资表payroll2关闭公司wind up2关键途径分析法critical path analysis2关境customs frontier5关税tariff; customs duty5关税堡垒tariff barrier3关税合并（关税同化）mergence of tariff2关税减让tariff concession2关税配额tariff quota3关税收入customs revenue3官价official price5管理部门management5管理人员的，管理方面的managerial2管理信息系统management information syem (MIS)4管理帐目management accounts5管辖（权）jurisdiction4管账keeping accounts3管制经济controlled economy3惯常包装usual packing4惯例established practice3惯性增长率inertial growth rate3光票clean bill5广告牌；招贴板billboard5广告业advertising5广告印刷传单leaflet4归个人支配的收入disposable personal income2规避风险mitigate risks5规格specifications3规格不符different specification4规格齐全complete in specifications4规模经济scale economy / economies of scale4规模经营优势advantage of economies of scale2瑰丽多彩pretty and colorful5国定利息fixed interest4国防公债defense bond4国防支出expenditure on national defense3国合企业（即国有合作社）state-owned cooperatives4国籍证书certificate of registry3国际（商会）贸易术语解释通则International Chamber of Commerce Terms2国际博览会international exposition; international fair5国际储备international reserve2国际多式联运international combined transport; international multimodal transport2国际公法international public law3国际货币基金international monetary fund（the IMF）5国际贸易international trade2国际贸易活动international trade activity2国际贸易纽带nexus of international trade4国际贸易值；国贸值value of international trade2国际市场international market2国际市场价格world （International）Market price4国际收入international trade of payments4国际收支balance of international payments; international reven and expenditure2国际收支不平衡disequilibrium of balance of payment2国际债券international bonds4国家补贴public subsidies2国家定额state quota3国家公务员national public servant3国家经济预算nation’s economic budget4国家垄断state monopoly4国家收入national revenue3国家收支national balance sheet3国家投资拨款appropriation for state investment4国家现汇结存state foreign exchange reserves5国库state treasury4国库券state treasury bonds5国库收入public revenue4国贸地区分布international trade by regions4国贸量quantum of international trade2国贸商品结构international trade by commodities2国民待遇national treatment5国民收入；国收入national income3国民素质the populace's cultivation2国民支出总额gross national expenditure5国内储蓄domestic saving4国内汇兑domestic exchange; home exchange5国内税internal tax3国内信用证supplementary credit; domestic credit5国内银行domestic bank2国生产总值gross antional product5国税national tax; state tax3国外配额allocated quota3国外支付external payment2国外资产external assets3国营铁路职员nation railroad man5国债national debt; government loan5过渡期间；中期interim2过渡时期优惠期transitional grace period4过渡政府interim government5过户assigned3过境货物监管supervision and control over transit cargo 4过境贸易；转口贸易transit trade5海关the customs; custom house3海关保税；海关罚款customs bond2海关查扣customs seizure3海关发票customs invoice2海关罚款customs fine5海关法customs law3海关关长customs commissioner4海关关封customs seal3海关监督customs supervision4海关人员customs officer; customs official2海关手续customs formalities4海关验货单particular paper for examination2海上费用maritime charges3海损保险单average policy3海损理算书adjustment letter4海外贸易overseas trade4海洋运输ocean transport; marine transport2海运货物保险条款ocean maritime cargo clauses4含金量gold content2含佣价price including commission汉语英文2航程证明书certificate of itinerary4航次期租time charter trip3航空保险aviation insurance2航空运费表the air cargo tariff4航空运输air transport5好主意，好点子gimmick5号码簿；指南directory4合并（公司，企业等的）amalgamation; merger2合并债务consolidated debt2合法收入lawfully-earned income5合格产品zero defect2合伙经营run a business in partnership5合伙企业；合伙（关系）partnership4合理时间reasonable time3合理引导消费guide rational consumption3合同编号contract serial number3合同到期expiration of contract2合同的解释interpretation of contact2合同的续订renewal of contract5合同法contract law3合同规定的保证contract guarantee3合同规定的义务contractual liability4合同履行contract performance3合同期限contract period5合同条款contract clause; contract terms5合同条款treaty article2合营各方paries to a joint venture3合约价exercise price3合资经营企业joint ventures using Chinese and foreigninvestmemts5合作者collaborator2核实账目verifying accounts4核算adjust accounts3核算预算收支数字preparing the budgeted figures for revenue and expenditure3核账auditing accounts; examine and approve5黑名单，禁止贸易的（货物、公司及个人）名单black list3黑色星期一，指1987年10月国际股票市场崩溃的日子black Monday4黑市交易black market operations4衡量标准benchmark4红筹股red chips5红利bonus; dividend3红条款信用证letter of credit with red clause3宏观经济的macroeconomic4互购贸易counter purchase2互惠贸易reciprocal trade4互惠贸易政策reciprocal trade policy3互惠协定reciprocal agreement5花费expenditure5花色（搭配）assortment2花色入时fashionable patterns4华尔街Wall Street3划线支票crossed cheque5坏帐、呆帐、死帐bad loan3还本付息pay principal and interest4还款保证书repayment guarantee3还盘counter offer4还清债务pay off a debt5还债pay a debt4缓冲基金,平准基金buffer fund5换班工作shift work4换文exchange of letter4黄金储备gold reserve4黄金输送点gold points2黄金外汇储备gold and foreign currency reserves5恢复restore4回报率rate of return2回购协议repurchase agreement5回扣rebate4回佣return commission .5汇兑exchange。
商务英语翻译 4.1
continue . LOGO
企业类型的常用翻译
出口导向/外向型企业 export-oriented enterprise
劳动密集型企业
labor-intensive enterprise
技术密集型企业
technology-intensive enterprise
国有大中型企业
big-and-medium-sized state-owned enterprise
Tobacco Import and Export Corporation Investment Company Steel and Iron Works Machine Tools Plant Automobile Repair Plant Printing House
烟草进出口公司 投资公司 钢铁厂 机床厂 汽车修理厂 印刷厂
私有工商业 privately-owned industrial and commercial enterprise
个人独资企业 sole proprietorship enterprise/sole investment enterprise
公私合营企业 state-private joint enterprise
❖目前在中国存在的企业类型如下：
国营企业
state-run enterprise
国有企业
state-owned enterprise
集体企业
collship enterprise
国营企业
public enterprise
私营企业
private enterprise
亏损企业
money-losing enterprise
联合企业
商务英语翻译教程(课件+答案)车丽娟贾秀海主编ISBN9787810788915商务翻译课件改进版
商务英语翻译 之 文体与语篇
商 务 合 同 商 品 说 明 书 商 务 信 函
商 标 与 品 牌
商 务 广 告
商 号 与 名 片
词义的选择（Choice of Meaning）
变化中的词义（热身）
（二）根据词性确定词义 （三）根据专业来确定词义 （四）根据词的搭配关系和上下文 来确定词义
（一）根据汉语的表达习惯确定词义
net income net profit net conclusion
净收入 纯利润 最终结论
小数目 1. a low figure 收入低的工人 2. workers on low incomes 3. The simplest way to succeed in business is to buy low and sell high. 生意成功最简单的途径就是贱买贵卖。 4. The value of the pound has fallen to a new low against the dollar. 英镑兑换美元的比值已跌到新的（最）低点。
（四）根据词的搭配关系和上下文来确定词义 1. In case of any request by either party, the party having possession of the desired record may deliver the appropriate records to the requesting party. 2. The price difference should in no case be as big as USD 25 per metric ton. 3. In the case of an order for more than 6 000 pieces, Party B allows a special discount of 6 percent.
商务英语词汇翻译(一)概要
英译汉常用手段
• 4. 拆译 （解析化滞，灵活安排）
• The Western powers would once again have gladly escaped the Soviet initiative. • 西方国家本来可以再次避开苏联的倡议，那样以来他们就比现在惬意 自如了。 • 5. 增补 （补窄就宽） • 【1】作形容词用的名词 • sanitation cops 保护环境卫生的警察（美国） • attention span 上课（开会）时参加者能集中注意力的时限 • appointment secretary 负责安排日程的秘书 • 【2】在表意上具有特殊色彩的词 • devour 狼吞虎咽似的吃； sip 一小口一小口地喝（茶、咖啡等） • 【3】抽象名词 • oneness 一体状态； darkness 一团漆黑 • 【4】合成词 • autome （automobile + home）流动住宅车
汉英词汇意义的变迁
• 英语：snowballing • Nice （古法语foolish or silly） • foolish – wanton – strange – lazy – coy – modest – fastidious – refined – precise – subtle – slender – critical – attentive – minutely accurate – dainty – appetizing – agreeable – pleasant • Jet; shuttle; yawn; remote • The point is, don’t try to total the guys that overweight you by far. • 汉语：因形见义 • 差距；回收；导游；蹲点；试点；双职工；成活率
商务英语翻译英汉词汇
商务英语翻译技能等级考试英汉词汇表（以英语字母顺序排序）翻译员（五级）所要掌握的词汇为5高级翻译员（四级）所要掌握的词汇为5+4助理翻译师（三级）所要掌握的词汇为5+4+3翻译师（二级）所要掌握的词汇为5+4+3+2A4 abandonment权力委托5 absenteeism 旷工，旷职2 absolute quota 绝对配额3 absolute value 绝对值5 absorb 吸收，减轻（冲击、困难等）作用或影响3 absorb idle fund 吸收游资5 abstract; brief 摘要2 acceptance charge 承兑费2 acceptance in blank不记名承兑3 acceptance letter of credit 承兑信用证3 acceptance sampling抽样认可4 accepting bank; merchant bank承兑银行4 access to market进入市场（的机会）5 accident意外事故3 accident beyond control无法控制的意外事故3 accident insurance 意外事故保险4 accidental damage 意外损坏4 accommodation 设施；住宿；欠单3 accord with the popular will and sentiments 顺民意；合民情5 account 会计帐目4 account balance账户结金5 account book账本（账册、账簿）3 account executive 客户经理（常指广告公司）5 account for 解释；说明4 account number账目编号；账户号码2 account rendered 结欠清单5 account title账户名称5 accountancy 会计工作；会计行业5 accountant 会计5 accountant general会计长5 accounting 会计学3 accounting archives会计档案5 accounts 往来帐目2 accounts being not in order账目不清3 accounts payable应付账4 accounts receivable应收账2 accrued expenses; expenses payable; outstanding expenses 应付费用4 accumulated capital累计资本3 accumulation of capital 资本积累2 accumulative commission 累计佣金5 acquisition 收购5 action plan 行动计划2 activate the existing infrastructure assets 盘活基础设施存量资产5 active demand 畅销3 active improvement trade出口加工贸易5 active stock成交活跃的股票3 active trade balance; active balance of trade 贸易顺差5 activity业务类型3 actual cost 实际成本4 actual delivery 实际交货4 actual price时价；实际价格；实价4 actual total loss实际全损2 Ad (valorem tariff) 从价税3 additional charges; extra charges 附加费用4 additional investment 额外投资2 additional premium 附加保险费2 additional tax 追加税2 address financial risks; guard against and defuse financial risks 防范和化解金融风险2 adequate demand 充分需求4 adjust accounts核算3 adjustment letter海损理算书5 administration; implement 实施，经营，行政4 administrative budget 行政预算；管理预算2 administrative expenses行政开支；办公费4 administrative protection 行政保护5 advance charges预付费用2 advance money on a contract 预付定金4 advance sample预计货样5 advance wages预付工资4 advances on sales 预收货款4 advantage of economies of scale 规模经营优势3 adverse balance of trade贸易逆差5 advertise 公布；做广告5 advertising 广告业3 Advice Bank通知行3 advice of transfer of L/C信用证转让通知3 advocacy group 吁请团，游说团体2 after-sales service 售后服务5 against order根据订单3 against payment付款（交货）4 aged debtors 长期债务人4 agency agreement 代理协议3 agency commission代理手续费5 agenda议事日程5 agent代理人5 agent-service代理业务4 aggregate demand 总需求3 aggregate supply /demand 总供给/需求4 agree text 议定文本5 agreement 协定4 agreement of intent意向协议书5 agreement price协议价2 agreement trade policy协定贸易政策2 agricultural exhibition 农业展览会2 agricultural protectionism 农业保护主义4 air express 特快专递4 air transport航空运输3 airway bill 空运提单3 All Risks 一切险3 allocate the money for all spending 实报实销3 allocated quota国外配额3 allocation system 配额制5 allotment; appropriation拨款5 allowance 津贴5 allowance; benefit 补助金4 amalgamation; merger 合并（公司，企业等的）5 ambition 野心3 amendment of contract修改合同3 amicable settlement between two parties 当事人之间私下和解5 amortization 摊销；摊还；分期偿付5 amortize分期偿还5 amount金额4 amount deposited存款金额4 amount in words大写金额3 amount of funds available for distribution可支配资金4 amount receivable 应收入金额3 an annual rise of每年递增3 analysis for credit purpose信用分析5 annual accounts; annual report年度决算3 annual general meeting 股东年会5 annual interest 年息2 annual interest rate年利率4 annual premium年度保费4 annual reckoning年度结算5 annuitant年金受惠人5 annuity年2 annul a contract废除合同5 anticipate期望4 anticipated expenditure预付开支2 anticipatory L/C预支信用证3 antidumping duty 反倾销税4 anti-dumping measures against 反倾销措施4 anti-fake label 防伪标志5 appeal 吸引力5 appendix附件4 applicable tariff rate 适用税率5 applicant 申请人4 applicant for the credit信用证申请人2 application for amendment of L/C修改信用证申请书3 application for letter of credit信用证申请书5 apply for a job 求职, 找工作3 appointed bank指定银行5 appointee 被任命人3 apportionment of expenses 分摊费用2 appraisal of the fixed assets and the circulating funds asset and capital verification;appraisal of properties and funds 清产核资4 appraise at the current rate变价3 appropriation for state investment国家投资拨款5 aptitude 天资，才能5 arbitrage套利3 arbitral award 仲裁裁决3 arbitral tribunal仲裁庭5 arbitration 仲裁；仲裁条款5 arrears; debt欠款4 arrival draft已到汇票3 article in great demand畅销货5 article No. 货号5 asking price索价4 assembling on provided parts 来料装配2 assembling trade来料装配贸易4 assembly line work; serial production组装线工作4 assembly-line 流水作业线；装配线5 assess 估价；评定5 asset 资产5 assigned 过户5 assignor; endorser 转让人5 assortment 花色（搭配）5 at current price按现价计算5 attachment 附录4 attract deposits; take deposits 吸收存款2 attractive design款式新颖5 auction price拍卖价格5 audit 审计4 audit procedure审计手续4 audit report查账报告2 audit standards审计标准3 auditing accounts; examine and approve 核账3 auditing body 审计机构5 auditor-general审计员5 autarchy闭关自守4 authorized capital 额定投资；法定资本；核定资本4 authorized representative 授权代表3 auto insurance 汽车保险5 automate 使某事物自动操作5 available capital 可用资产5 average 平均水准；海损3 average income 平均收入3 average policy 海损保险单4 average profit 平均利润4 average profit rate on funds平均资金利润3 aviation insurance 航空保险2 avoid herd mentality 防止"一哄而起"B3 back order 拖欠订货；积压订货4 back pay; back salary 欠付工资4 backhander 贿赂5 backing 财务支持5 backlog 积压（工作或订货）4 bad assets 呆滞资产5 bad debt 死账（无法收回的欠款）5 bad loan 坏帐、呆帐、死帐4 bad packing包装不善5 balance差额；收支差额3 balance between cash receipts and payments 现金收支平衡3 balance between income and expenditures收支平衡4 balance in our favor我方受益4 balance of international payments; international even and expenditure 国际收支3 balance of payments 贸易支付差额3 balance of trade; trade gap贸易差额4 balance sheet资产负债表4 balanced budget平衡预算；收支平衡的预算5 bale capacity包装容积5 bale packing打包3 bank acceptance; banker’s acceptance bill银行承兑汇票5 bank accounting银行会计2 bank cheque account银行支票账户5 bank deposit银行存款2 bank deposit certificate银行存款凭证3 bank discount rate 银行贴现率5 bank failures银行倒闭4 bank interest银行利息4 bank money order 银行汇款单5 bank money; bank paper银行票据5 bank note 钞票3 bank of discount贴现银行3 bank post remittance银行邮汇5 bank rate银行利率3 bank remittance; banker’s bill银行汇款4 bank statement 银行结算清单（给帐户的），银行对账单5 bank stock 银行股票5 bankbook; deposit book存折4 banker’s acceptance承兑信用证4 banker’s letter of guarantee银行保证函3 banker's letter of credit银行信用证3 Banker's Letter of Guarantee 银行保证函4 banking institution金融机构5 banking; finance金融5 bar chart柱状图3 bare contract无条件契约5 bargain讨价还价3 bargain sale大减价5 barter易货贸易5 base price 基价5 base wage; regular pay基本工资5 basic wage 基础工资2 basis of assessment 估税标准4 batch production 批量生产；成批生产3 be civic-minded 有公德心4 be fair in buying and selling买卖公平5 be in debt亏空2 be nominated 待指定5 be out of debt 不欠债3 be paid by the hour 按小时付酬4 be paid in full at the appointed time 到期全部付清5 bear 空头5 bear market 熊市4 bearer cheque 不记名支票3 bearer cheque, cheque payable to bearer 来人支票；无记名支票5 beat 胜过4 beautiful design造型优美2 beautiful in colors 色彩艳丽3 bedrock / bottom price最低价5 behave 运转2 below-the-line advertising 线下广告，尚未被付款的广告4 benchmark 衡量标准4 beneficiary受益人5 benefit 保险金得益4 best-selling goods 畅销2 bet asset value 资本净值2 bicycle tax 自行车税2 bid firm递实盘4 bid up; raise up the price 抬价3 bid; submission of tender 投标4 bid-ask spreads买方出价与卖方要价之间的差价5 bidding递盘3 bidding invitation contract system 招标承包制4 bilateral agreement双边协定4 bilateral arrangements 双边安排5 bilateral trade 双边贸易5 bilateralism双边主义5 bill broker; underwriter证券经纪人；保险商；承保人3 bill drawn on a letter of credit 信用证汇票5 bill due; outstanding accounts欠账4 bill of entry报税通知单；报关单2 bill of exchange, draft 汇票3 bill of landing 提货单5 bill; note票据；账单；纸币5 billboard 广告牌；招贴板5 black list 黑名单，禁止贸易的（货物、公司及个人）名单4 black market operations黑市交易3 black Monday 黑色星期一，指1987年10月国际股票市场崩溃的日子4 blank cheque空白支票4 blank form 空白格式2 blockade and embargo封锁及禁运2 Blue Chip Index 蓝筹股指数5 blue chips 蓝筹股，绩优股5 blue-collar 蓝领（工人）的3 Board of Directors 董事会2 bonded factory保税工厂3 bonded warehouse保税仓库5 bonds; debenture; negotiable securities债券5 bonus; dividend红利；奖金2 bonuses for topping quotas超额奖金4 book balance 账面余额4 book value 账面价值，（公司或股票）净值5 book; place an order for 订购；订货5 bookkeeper簿记员5 bookkeeping簿记5 books公司帐目2 boom-and-bust cycle 经济繁荣与萧条交替循环5 border trade; frontier trade边境贸易4 borrow capital; debt capital借入资本4 borrow money 借款5 borrower借款人3 bothsides clear 银货两讫5 bottleneck瓶颈4 bottleneck restrictions 瓶颈制约5 bounce 支票因签发人无钱而遭拒付并退回5 boycott抵制5 brainstorm 头脑风暴；献计献策；点子会议5 branch bank银行分行5 brand 品牌2 brand leader 占市场最大份额的品牌，名牌2 brand loyalty 对品牌的忠实（指消费者）3 breach of condition违反要件4 breach of contract 违反合同；违约；不履行合同3 breach of warranty违反随附条件5 break暴跌2 break even point 收支相抵点；盈亏平衡点3 breakage clause破碎险条款5 breakthrough 突破2 bring new vigor and vitality into 注入新的生机与活力5 brochure小册子5 broker经纪人3 brokerage fee 经济人佣金4 brokerage firm 经济商行5 budget预算4 budget allocations 预算拨款5 budget control 预算控制4 budget deficit预算赤字4 budget in balance收支平衡的预算3 budget limitation预算限度5 budget program预算方案5 budget proposal预算提案3 budget surplus 预算盈余4 budgetary expenditure 预算开支4 budgetary requirement预算需要2 budgetary resources预算经费2 budgetary revenue 预算收入5 budgeter预算编制人4 buffer fund缓冲基金,平准基金3 buffer inventory 用于应付突发性需求的存货3 build a conservation-conscious society 建设节约型社会5 build up a reputation建立信誉5 build up a market开辟市场3 bulk capacity散装容积5 bull多头5 bull market牛市2 burglary insurance 失窃保险2 business accounting商业会计2 business accounting at different levels分级核算5 business budget企业预算4 business card 名片5 business center商业中心5 business circle 工商业界4 business connection商务关系5 business cost; cost in business企业成本5 business cycle 商业周期4 business discussion业务洽谈4 business forecasting商情预测4 business insurance商业保险4 business intelligence商业情报5 business loan商业贷款3 business negotiation交易磋商3 business practice; commercialism商业惯例5 business principle 经营原则4 business recession 景气衰退4 business report商务报告4 business reputation商业信誉3 business segregation, economy of scale 分业管理、规模经营5 business tax营业税3 business trend商业趋势5 business trust商业信托2 business work discussion meeting商务工作座谈会5 bust 破了产的5 buy back返销3 buyer's market 买方市场4 buying and selling stocks 股票买卖；股票交易3 buying for resale购货转销4 buying long多头买升4 buying offer买方发盘5 buying power; purchasing power 购买力3 buying rate 买入汇率5 buying requisition 购货请求5 buyout买下全部产权5 by-product 副产品C4 C&F (cost and freight)成本加运费价（离岸加运费价）2 cable reply 电复3 CAD (computer aided design)计算机辅助设计4 calculate on the base line 按原口径计算3 calculated on the basis of their 按原价计算4 calculated risk 预计风险3 clear the market把市场供货一买而光5 call on约请2 calling up of capital催缴资本4 cancel a contract撤销合同4 cancel an order取消订单4 canceled cheque已付支票3 cancellation (of insurance)退保注销5 candidate求职者，候选人5 canvass 征求意见，劝说5 capacity容积；生产额，（最大）产量2 capacity inventory 用于将来某时使用的存货4 capacity packing容量包装3 capacity to pay; purchasing power支付能力2 capital adequacy ratio资本充足率4 capital and interest; principal and interest 本利3 capital construction input; capital expenditure基本建设费用3 capital consumption基本消耗4 capital deficit资本亏空2 capital financing提供资本2 capital flight 资本外逃5 capital flows; capital movement资本流动3 capital fund投资资金；基本资金2 capital gains资本收益3 capital gains tax 资本收益税4 capital goods 资本货物；生产资料4 capital in general 一般资本5 capital inflow 资本流入5 capital market 资本市场3 capital operation资本循环2 Capital Spending Binge 资本投资狂潮4 capital stock; equity capital股本；股本资本2 capital structure资本结构2 capital transactions资本交易5 capital transfer 资本转移2 capital turnover period资本周转期5 capitalist economy 资本主义经济4 capital expenditures资本支出5 caption照片或图片下的简短说明5 capture 赢得2 card ledger 卡片分类账4 cardinal number基数2 cargo examination 验货5 cargo in bag袋装货3 cargo in bulk散装货3 cargo in bundle困装货4 cargo in case箱装货3 cargo in coil; cargo in roll 卷装货5 cargo in container 货柜货4 cargo in drum 桶装货2 cargo insurance货物保险2 cargo receipt陆运收据2 carry out a contract履行合同5 carrying over结转3 carrying stock 存积货物3 carrying value 囤积价值5 cartel卡特尔5 case study 案例分析5 cash 现金，现付款；兑现5 cash account现金账3 cash against documents凭单付现4 cash assets 现金资本5 cash book; cash journal现金出纳账5 cash control现金管理2 cash deposit保证金4 cash dividend 现金配股4 cash drains 现金外流3 cash flow; movements of funds资金流动；现金流量5 cash inflow现金收入3 cash market现金市场3 cash on delivery交货付款2 cash on hand留存现金3 cash out flows 现金流出5 cash payment现金支出；现金付款4 cash pledge押金5 cash purchase 现金买卖5 cash settlement现金结算3 cash with order随订单付现5 cashier; pay clerk 出纳员3 catalog of articles for sale 销售产品目录3 catalog price商品目录价格5 catalogue 商品目录；产品目录5 catastrophe大灾难2 centralization of capital资本集中5 CEO (chief executive officer); managing director总经理2 certificate for export of cultural relics文物出口证明书2 certificate of date of sailing开船证明书2 certificate of departure from port 离岗证明书2 certificate of itinerary 航程证明书3 certificate of origin产地证明书4 certificate of registry国籍证书2 certificate of seaworthiness实行通知书3 certified copy 经签证的副本5 chain 连锁店3 chain of command 控制链5 challenger 挑战者3 change the line of production 转产5 channel 商品流通的渠道4 channel discount特殊折扣3 charges paid各费付讫5 chart图表4 charter （the chartered ship租船3 cheat in work and cut down material偷工减料4 check account 查账；盘账2 check clearing 支票清算或结算4 checking account; current-account holder支票账户5 checkout 付款台5 chequebook 支票簿,支票本4 China’s Export Commodities Fair中国出口商品交易会2 China-US Mediation Center 中美调停中心3 Chinese-foreign joint venture enterprise中外合资经营企业2 chronic inflation长期通货膨胀3 CIC (China Insurance Clause)保险条例（中国人民保险公司）3 CIF, c.i.f. 成本保险费加运费2 CIF-cost, insurance and freight到岸价（成本加运费、保险费价）3 circular flow of economy经济循环5 circular 传阅的小册子（传单等）3 circular credit / revolving L/C循环信用证5 circulate 传阅3 circulating capital, working capital流动资本4 circulating funds流动基金2 circulation of commodities商品流通4 city development surcharge 城市建设附加费5 claim 索赔4 claims expenses索赔费用4 classification of risk风险分级3 clean / simple payment单纯支付2 clean and efficient government 政府廉洁高效3 clean bill光票3 clean payment credit全部支付信用证3 clear letter of credit无单据信用证5 clearance结关3 Clearing and Settlement Systems 清算及结算系统5 closed shop限制行业（只允许本工会会员）5 close-down停业3 closing adjustment结账整理5 closing date结账日期5 closing price 收盘2 co- insurance company公共保险公司3 coast guard缉私人员5 cold生意清淡的；没人找上门来的5 collaborator合作者3 collateral security证券抵押品4 collect fees arbitrarily 乱收费用5 collect money集资5 collect; levy征收4 collection of duty 征收关税4 collection of duty short paid; cover deficit by state subsidies补税2 collection system 拖收系统4 collective agreement 工会代表工人与资方代表达成的4 collective bargaining 劳资双方就工资等问题谈判5 collective commerce 集体商业4 collective discussion共同商议5 collective economy 集体经济4 collective investment集资入股2 color brilliancy色泽光润5 colorful五彩缤纷3 combat the global economic slump 抵抗全球经济衰退4 combination budget混合预算2 combined certificate联合凭证4 combined transport 联运2 commercial paper商业票据2 commercial acceptance bill商业承兑汇票4 commercial agreement商业协定2 commercial and industrial law and regulations工商法规3 commercial bank商业银行3 commercial bill商汇票5 commercial capital商业资本3 commercial L/C商业信用证2 commercial packing商业包装5 commercialise使商品化5 commission佣金3 commission brokers佣金（经济人）3 commission insurance 佣金保险5 commitment 承诺5 commodity商品3 commodity exchange 商品交易所；商品交易所贸易5 commodity fair商品交易会4 commodity inspection bureau（CIB）商品检验局3 commodity tax货物税；商品税2 common mercantile practice 一般行业惯例5 common stock; equities; share 普通股2 community fund共同体基金5 company; firm 公司2 comparable price 可比价格5 compensate; indemnity; pay for; recoup 赔偿；补偿4 compensating / compensatory trade; compen 补偿贸易（或抵偿贸易；往返贸易）3 compensation trade policy抵偿贸易政策5 compensation; remuneration酬金2 competition power竞争能力5 competitor, rival对手5 competitor, rival竞争者4 complete in specifications 规格齐全4 comply with a claim满足索赔要求5 component机器元件、组件、部件，部分4 compound interest 复利（复息）2 comprehensive economic exhibition 综合性的经济展览会3 comprehensive policy 集合保险单5 computed price推算价3 concentrated marketing 集中营销策略2 concentrating funds集中资金5 concentration 集中4 concessional loan 优惠贷款4 concessional rate让价2 concessionary finance优惠性融资3 conclude a contract缔结合同4 conclude an agreement签订协议3 conclude business 成交4 conclude business after viewing samples 看样成交5 condition条件，状况3 condition of a loan借款条件3 condition subsequent 解除合同义务条件4 conditional acceptance有条件接受5 configuration; structure设备的结构、组合5 confirmation确认书3 confirmation of sales销售确认书4 confirmed L/ C保证信用证3 confirmed letter of credit保兑信用证3 confirming bank保兑银行2 confiscation of contraband对违禁品的没收5 conflict 冲突2 Conform to WTO Spirits and Agreements遵循WTO精神和条款5 conglomerate 综合商社，多元化集团公司；联合大企业3 consciousness of risk prevention 风险意识3 consequential damages间接损失3 conservation-minded society; resource-conserving society资源节约型社会5 consignee 收货人5 consignment寄售3 consignment trade 委托交易5 consignor; principal委托人；托运人5 consolidate 帐目合并2 consolidated debt 合并债务5 consortium财团2 constant cost不变成本；固定成本3 constant return 固定收益4 constructive total loss 推定全损5 consultant 咨询人员；顾问5 consumables 消耗品2 consumer confidence消费者信心3 consumer durables 耐用消费品（如：洗衣机）2 consumer goods 消费品，生活资料3 consumer price index 物价指数3 container freight station集装箱货运站4 container transport集装箱运输3 continental bridge; land bridge大陆桥4 continental shelf大陆架5 contingency意外事件2 contingency fund 意外开支,准备金3 contingent expenses; contingencies或有费用2 continue with the past and open up the future 继往开来2 continuing account结转账户5 continuum 连续时间4 contract a foreign loan借外债4 contract by deed法定契约5 contract clause; contract terms合同条款5 contract for goods 订货合同4 contract for labor and materials 包工包料3 contract guarantee 合同规定的保证3 contract implementation契约执行5 contract law合同法4 contract performance 合同履行3 contract period合同期限3 contract serial number 合同编号5 contract; indenture契约；合同3 contracted price共同价3 contracting party缔约方2 contracting work承包工程4 contraction of money in circulation通货收缩5 contractor 承办商3 contractual liability合同规定的义务4 contribution of funds 资金捐献3 controlled economy 管制经济2 controller of accounts 会计主任2 controller of the currency 货币总监3 controlling account总账3 controlling company控股公司；总公司3 conventional export packing 通常出口包装5 conventional trade 协定贸易3 conventional vessel普通货船5 convertibility可兑换性3 convertible currency可兑黄金的货币3 coordinated universal time 世界协调时间5 copper coins铜币5 copy副本2 core time 弹性工作制的必须上班时间4 corner the market 垄断市场3 corporation tax法人税；公司税5 cost成本4 cost accounting成本会计2 cost of capital 资金成本4 cost of goods manufactured产品成本3 cost of living index生活费指数5 cost of living; living expenditure 生活费用5 cost price成本价3 cost push成本推进型4 cost-effective有效益的5 costing成本计算2 cost-push inflation成本推进式通货膨胀3 counter offer还盘4 counter purchase互购贸易4 counter sample对等样品3 counter trade对消贸易（抵偿贸易）3 counterfeit and substandard goods 假冒伪劣商品5 countersign会签3 countervailing duty 反补贴税3 cover note 保险证明书5 competition竞争3 crack down on counterfeit goods 打假5 credentials 可以相信的证明5 credit 赊购4 credit account 赊购账4 credit agency征信机构4 credit association; credit cooperative 信用社5 credit bill信用汇票5 credit card 信用卡4 credit certificate信用证明书2 credit control 赊销管理（检查顾客及时付款的体系）5 credit expansion 信贷扩大5 credit first 信用第一4 credit funds; loan capital信贷资金3 credit insurance; fidelity insurance信用保险4 credit limit 赊销限额4 credit line信贷额度3 credit man 信用调查员3 credit market信贷市场2 credit operation信贷业务3 credit period信用期限3 credit rating 信贷的信用等级，信誉评价3 credit system信用制度4 credit term 信贷条件5 creditor; lender; loaner 债权人；贷方4 creditor’s rights债权2 creditworthiness 信贷价值，信贷信用3 cremation certificate销毁证明书5 crew list船员清单2 critical path analysis 关键途径分析法2 cross retaliation 交叉报复3 crossed cheque 划线支票3 cultural and educational exchanges 人文交流5 currency货币，流通；通货2 currency app reciation’ currency revalua tion货币升值2 currency devaluation / depreciation货币贬值4 currency of payment支付货币4 currency option货币选择权（期货）2 current account 经常账户；往来账户，活期（存款）户5 current assets流动资产4 current deposit 活期存款4 current information行情3 current interest活期利息2 current investment; liquid investment短期投资4 current liabilities流动负债；短期负债5 current money 通货3 current price prevailing price 现行价格（时价）2 custody of money 保管货币2 custom of foreign trade对外贸易惯例2 customary packing习惯包装5 customer客户4 customer service客户服务5 customise顾客化3 customs bond 海关保税；海关罚款2 customs broker; customhouse broker 报关行3 customs commissioner海关关长2 customs declaration fee报关费3 customs declaration; clearance of goods; apply to the customs 报关2 customs entry 进口报关2 customs fine海关罚款2 customs formalities海关手续2 customs frontier关境3 customs invoice海关发票5 customs law海关法4 customs officer; customs official 海关人员3 customs revenue关税收入4 customs seal海关关封2 customs seizure海关查扣3 customs supervision海关监督5 cut-price 削价（出售）的4 cut-throat残酷的4 cutting down a budget 削减预算3 CV(=curriculum vitae)履历；简历4 cycle inventory循环盘存5 cycle time循环时间D5 daily wage 计日工资；日工资2 damage caused by heating and sweating 受热受潮险4 damp-proof packing防潮包装3 dangerous mark危险标志4 date of entry记账日期5 day laborer 日工5 daybook; journal日记账（流水账）4 dead loss净亏损5 deadline最后期限5 deal营业协议，交易4 deal direct 直接交易4 deal on credit 信用交易；赊账买卖5 dealer商人5 debit记入帐户的借方；借方3 debt instrument债务证券3 debt paying ability偿债能力5 debtor欠债人；债务人；借方2 debts provable in bankruptcy 可证明的破产债务3 decimal currency十分制货币2 declaration of trust信托声明书3 declaration policy 保险陈报书4 decoupling inventory保险性存货（以应付万一）5 deduct扣除5 deductible costs减除成本5 deductible 绝对免配额4 deed of trust信托契约5 default 违约，未履行5 defect缺陷5 defective有缺点的3 defective goods有瑕疵的货物3 defective packing有瑕疵的包装5 defendant被诉方4 defense bond国防公债5 defer推迟3 deferred income延迟收入3 deferred payment L/C; usance L/C远期信用证4 deferred payments延期支付2 deficiency payment system增补亏空支付制2 deficit in revenue 收入不足3 deficit on the books账面赤字2 deficit spending赤字开支5 deficit; in the red 赤字5 deflation 通货紧缩4 deft design 设计精巧3 delicate colors 色泽素雅3 deliver goods发货5 delivery交货5 delivery boy 送报员2 delivery cycle 交货周期3 demand certificate 活期存单4 demand deposit即期存款；活期存款4 demand draft 即期汇票2 demand management需求规化5 demand over supply供不应求3 demand payment of a debt要账4 demand-pull inflation 需求拉动式通货膨胀4 demonstration, manifestation示威3 demurrage (money, charge, fee)滞期费4 departure permit; exit permit出境许可证2 dependable performance性能可靠2 dependency allowance抚养津贴5 deposit 押金；预付（定金）；储蓄4 deposit at call 即期存款4 deposit rate存款利率3 deposit receipt; deposit certificate; CD（certificate of deposit) 存款单；存款收据5 depositor存单5 depot仓库5 depreciation 贬值；折旧2 depreciation at market price按市价折旧5 depression萧条5 deputy 副职5 description 说明3 description of commodity 商品名称摘要3 descriptive catalog说明书；商品详细目录3 descriptive labeling商品简介标签5 detailed list清单2 detention beyond the legally prescribed time limit 超期羁押4 detention of vessel船只扣留；海关扣留5 devaluation法定贬值5 developing 发展中的5 development 研究与开发4 die cut pack开窗包装3 different specification 规格不符3 different type式样不符5 differentiation 区分，鉴别4 direct barter直接易货5 direct cost 直接成本4 direct investment 直接投资5 direct mail直接邮件3 direct quotation直接标价5 direct trade直接贸易4 direct transaction in business 直接通用2 direct transit trade 直接过境贸易5 directory号码簿；指南5 discount贴现；折扣4 discount granted 给予折扣5 discount rate 贴现率2 discrepancy and claim clause 异议、索赔条款2 disequilibrium of balance of payment 国际收支不平衡4 dishonor (a cheque) 拒付5 dismissal打发走5 dispatch 调遣2 dispatch money速遣费4 disposable personal income归个人支配的收入5 dispose处理（事务）5 dispose of 清除；去掉5 disputes争议5 distribution分发，分送产品2 diversified economy多种经营5 diversify从事多种经营5 divest剥夺5 dividend股息5 division; section部门3 document against payment (DP)付款交单3 document against payment-sight 即期付款单3 documentary bill 跟单汇票3 documentary letter of credit跟单信用证2 documents against acceptance承兑交单5 dog滞销品5 doldrums 景气停滞5 domestic bank 国内银行4 domestic currency, local currency本国货币4 domestic exchange; home exchange国内汇兑5 domestic saving国内储蓄3 double- digit inflation 双位数通货膨胀2 double insurance双保险4 double-entry复式簿记3 down-market低档商品市场5 downtime设备闲置期3 DP(=data processing) 计算机数据处理3 draft a contract起草合同2 draw a percentage from a sum of money 提成2 draw money from a bank 取出存款5 drawback; refund退款5 drawer 开票人5 drive积极性，能动性3 drug in the market 呆滞商品3 DSB (dispute settlement body) 争端解决机制3 dual purpose exports 军民两用品出口5 dull盘整3 dummy account; false account假账5 dumping商品倾销5 dumping price 倾销价4 duplicate law enforcement多头执法5 duplicate sample复样4 durable in use 经久耐用4 duty allowance职务津贴2 duty memo上税单；税单2 duty partially remitted; duty remitted 特准减税2 duty to be paid at port of import口岸纳税2 duty-free importation 免税进口5 dynamic有活力的E4 earn a profit获得利润5 earned income; labor income 劳动收入；劳动所得4 earnest money 定金5 earnings; profit盈利2 East Asia Economic Rim 东亚经济圈2 easy and simple to handle 操作简便5 easy to use 使用方便5 economic balance经济平衡4 economic channels经济渠道4 economic depression经济衰退5 economic exhibition经济展览会2 economic fluctuation 经济波动4 economic management system经济管理体制5 economic policy经济政策5 economic recovery经济复原4 economic sanction 经济制裁4 economic situation 经济形势5 economic stability 经济稳定3 economic stimulus经济刺激3 economic take-off经济腾飞5 economic trend经济趋势3 education for all-round development素质教育5 efficiency效率4 efficiency of capital资本效率3 efficiency wage效率工资4 Efficient Allocation of Resources资源有效配置3 eight do's and eight don'ts八个坚持、八个反对2 elegant shape 式样优雅3 elimination of rural compulsory education charge取消农村义务教育收费3 elimination of tariffs取消关税5 embargo限额出口3 embezzlement of public funds defalcation挪用公款2 emerging markets新兴市场3 EMP (European Main Port) 欧洲主要港口4 employed person 从业人员3 enclose a check in settlement of 附寄一张支票已清偿5 endorsement 背书4 endowment insurance 养老保险3 end-product制成品3 end-user直接用户；最终用户2 enjoy high reputation at home and abroad誉满中外5 enquiry; inquiry询盘（询价）4 enterprise with exclusive foreign investment 外商独资企业5 entitle 授权5 entitlement应得的权利5 entrepeneur企业家4 entrepot trade 转口贸易3 entrustment of an agent委托代理5 entry permit境许可证4 EPZ （export processing zone)出口加工区4 equal opportunities利益均等2 equilibrium of AD and AS总供给和总需求的均衡3 equilibrium value 均衡值5 equity股东权益2 escape clause免责条款3 escrow credit寄托信用证3 establish oneself in business立足商界3 establish sales territories开拓销售市场3 established / accomplished facts 既成事实4 established practice惯例。
Chapter Two 词汇翻译
China policy 对华政策（不是“中国政策”
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black art 妖术（不是“黑色艺术”） black stranger 完全陌生的人（不是“陌生 的黑人”） white coal （作动力来源用的）水（不是 “白煤”） white man 忠实可靠的人（不是“皮肤白的 人”） yellow book 黄皮书（法国政府报告书，以 黄纸为封）（不是“黄色书籍”） red tape 官僚习气（不是“红色带子”） green hand 新手（不是“绿手”）
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四
词语含义的理解
standing: To our knowledge, their financial standing is sound. (据我们了解，他们的财务状况良好） business standing (营业状况） commercial standing (商业信用）
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turnover: This product has a fast turnover, three shipments going out per day. 这产品的成交量很高，每天可出三批 货 Starbucks’ annual turnover is 60 million yuan. The company has a fast turnover because of the poor working condition.
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We are sorry to say we had to lodge a claim against you to cover our loss and hope you will take action immediately. 译文：十分遗憾的奉告，我方不得不向你方提 出索赔以弥补我方损失，并望尽快落实。
商务英语翻译课件
重要性：商务 英语翻译是商 务活动中不可 或缺的一部分， 它直接影响到 商务活动的顺 利进行和效果。
准确性：商务 英语翻译需要 准确传达原文 的意思和意图， 避免因翻译不 准确导致的误
解和损失。
快速性：商务 英语翻译需要 快速完成，以 便商务活动能 够顺利进行， 避免因翻译速 度慢导致的延
误和损失。
跨文化沟通：了解不同文化 背景，确保翻译的跨文化沟 通能力。
临场应变：在口译过程中 遇到突发情况时，能够迅 速调整策略，确保翻译的 顺利进行。
商务英语口译中的听解技巧与实践
听解技巧：注意关键词、短语和句子结构，理解上下文 实践方法：通过模拟口译场景，提高听解能力 听解难点：口音、语速、背景噪音等 解决策略：通过反复练习，提高听解速度和准确性
文化差异：注意中西方文化的差异， 避免翻译中的误解和误译
翻译技巧：使用适当的翻译技巧，如 直译、意译、增译、减译等
语言风格：保持原文的语言风格和语 气，使译文更加自然流畅
专业词汇：掌握商务英语中的专业词汇 和术语
校对与修改：翻译完成后，进行校对 和修改，确保译文的准确性和流畅性
商务英语语篇的逻辑关系与连贯性
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商务英语翻译课件
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汇报人：PPT
目录
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01
商务英语翻译概述
02
商务英语词汇翻译
03
商务英语句子的翻译
04
商务英语语篇的翻译
05
商务英语口译技巧与实践
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01
添加章节标题
01
商务英语翻译概述
商务英语翻译的定义与重要性
定义：商务英 语翻译是指在 商务活动中， 将一种语言的 商务信息准确、 快速地翻译成 另一种语言的
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商务英语翻译之词汇翻译一：词义的选择（Choice of Meanings）（一）根据汉语的表达习惯确定词义1. a low figure 小数目2.workers on low incomes 低收入工人3.The simplest way to succeed in business is to buy low and sell high.生意成功最简单的途径就是贱买贵卖。
4.The value of the pound has fallen to a new low against the dollar.英镑兑换美元的比值已跌到新的（最）低点5.We sell cheap quality goods.我们销售的商品物美价廉6.We have made you an offer at a very competitive price.我方已按很低的价格向贵方报盘。
7.You will find our prices for these goods very popular.贵方将会看出我方此批货物的价格是很便宜的。
8. Please make us your lowest quotation for bikes.请报自行车最低价。
9.If you feel interested in our business proposal, please send us the samples togetherwith your best terms and conditions.如对我方业务建议有兴趣，请寄样品，并告最惠条款。
10.As we have quoted you our rock-bottom price, we can’t give you any more discount.我方已报最低价，折扣不能再多给了（二）根据词性确定词义1. He gets a 10% commission on everything he sells.他每卖一件商品得百分之十的佣金2. Party B is commissioned by the manufacturers to buy steel plates.乙方受制造厂家的委托购买钢板。
3. Those who come early to the sale get first choice这次大贱卖，早到的顾客可优先选购4. Our products are manufactured from the choice grades of material and will satisfy you in every respect.我方产品均用上等材料制成，因此，在各方面都会使贵方满意。
（三）根据专业来确定词义1. The premium rates vary with differed interests insured保险费率因保险标的的不同而有所差异。
2. Bank interest rates are going to rise this month.银行利率在本月要上调。
3. His business interests are very extensive他在多家企业中拥有股份。
4. Due diligence should be done before finalizing any large investment or acquisition.在确定大笔投资或收购前需要进行尽职调查。
5. The terms of the transaction have been negotiated on an arm’s length basis.交易条款按照公平原则商订。
6. The company has raised its joint venture equity to 70% to gain management control. It has tripled its initial investment and is now expanding its product range and manufacturing capacity to meet growing demands.公司将其在合资企业的股份增至70%，以获得管理控制权，这使其先期投资增加了两倍，而且现在正在扩大产品范围和生产能力来满足不断增长的需求。
（四）根据词的搭配关系和上下文来确定词义Account：可指“账户、客户、生意往来关系”，复数则可指“账目、会计部门、账款”等，它在不同搭配或上下文中可有不同的含义：1. Accounts payable is created when a firm deals with suppliers who extend credit.公司与供货商交易时因赊购而产生应付账款2. The company is one of our major accounts, so we should do our best to satisfy their needs. 那家公司是我们的主要客户之一，因此我们得尽可能满足他们的需求。
3. The CFO was accused of falsifying the company accounts.财务总监被控伪造公司账目。
4. She works in accounts.她在会计部门工作。
5. The newly established company opened an account in HSBC.这个新成立的公司在汇丰银行开立了账户。
（五）根据词的形式来确定词义1. There is a definite link between smoking and heart disease and lung cancer, but this doesn’t make you too uncomfortable because you are in good company.吸烟与得心脏病和肺癌有直接联系，但这并没有使你感到怎么不安，因为和你一样抽烟的人很多。
company作可数名词时是“公司”，而作不可数名词时是“伙伴”、“伴侣”的意思。
2.The question became one of whether man could control the disease he had invented.问题成了人类能否控制住他们自己创造出来的这种疾病。
man用作单数，且前面又没有冠词修饰时，作mankind（人类）解释。
3. Treasury securities are revalued daily.国库券每天都重新估价。
（security用复数securities时，意为“证券”、“有价证券”。
）二：词义的引申（extension）1. Every life has its roses and thorns. 每个人的生活都有苦有甜。
2. sleep deficit 睡眠不足（一）词义的转化1. These days, the U.S. economy isn’t “graduating enough scientists to fill the need of the coming decades,” says Charles C. Leighton, “That’s a real concern.”近来，美国在经济发展过程中“未培养出足够的科学家来满足今后几十年发展的需要，”查尔斯·C·莱顿说，“这才是真正需要关注的问题。
”（graduate 由“毕业”转化为“培养”。
）2. The factors which are likely to influence investment spending do not stop here.可能影响投资开支的因素并不止这些。
3. Our products, if maintained properly and regularly, can at least see twenty years’ service 我们的产品如果适当地定期检修，至少可以使用二十年。
4. The huge increase in oil prices in the 1970s cast a cloud （使人产生未曾想到的伤心或不愉快）over the development plans of many developing nations.20世纪70年代石油价格猛涨，给许多发展中国家的经济发展计划投下一抹阴影。
（二）词义的具体化1. Now that the merger of “dot and com” has created so many young millionaires, there’s a new topic: venture capital.既然网络公司的兼并造就了如此多的年轻百万富翁，我们面临一个新话题：风险资本。
2. All the wit and learning in the economic circle will be present at the seminar.经济界的所有专家学者将出席这次研讨会。
（“智慧与学识”引申为“专家学者”。
）3. There is more to their life than political and social and economic problems, more than transient everydayness. （“平淡无奇”，此处具体引申为“柴米油盐”。
）他们的生活远不止那些政治的、社会的和经济的问题，远不止一时的柴米油盐问题。
4. The Board tried its best to improve the balance sheet of the company.董事会已尽最大努力改善本公司的整体财务状况（“资产负债表”→“整体财务状况” ）（三）词义的抽象化1. The interest rates have see-sawed between 10 and 15 per cent.利率一直在10％到15％之间不断波动。
（“跷跷板一上一下的交替摆动”→“波动”。
）2. Everyone knows that John lost his shirt when the business he had invested failed.大家都知道，约翰生意失败后就倾家荡产了。
(“丢了一件衬衫”→“失去一切。
）3. CEO Finklestein: He needs to pull a rabbit out of his hat to save the company首席执行官芬克尔斯坦说：他需要回天之术来挽救公司。