商务英语翻译英汉词汇[2]

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。