| English | Chinese |
| acceptance and guarantee | 承兑与保证 |
| access to the licensee's plant and books of account | 技术许可证贸易转让方有权到技术引进方的工厂查看和查账 |
| accessories and repairs | 零部件 |
| adhere to the principle of equality and mutual benefit | 坚持平等互利原则 |
| adjustable and fixed rates | 可调整汇率与固定汇率 |
| administration and finance cost centre | 管理及财务费用中心 (大型企业费用管理) |
| advanced ways of loading and unloading operations | 先进装卸操作方法 |
| advice and pay | 通知付款 (AP) |
| affiliates and subsidiaries | 联号与子公司 |
| agreement concerning scientific and technical cooperation | 有关科技合作的协议 |
| agricultural production and export | 农产品生产与出口 |
| all and every risk all perils― | 切风险 |
| allocate and transfer goods | 调拨货物 |
| allowance and rebate | 折让与回扣 |
| animal and plant quarantine | 动植物检疫 |
| arts and crafts import and export corporation | 工艺品进出口公司 |
| auditing by test and scrutiny | 抽查审计 |
| base price and all-around price | 基价与包括附加费用的总括价格 |
| bear all risks and expenses | 承担一切风险和费用 |
| beginning and ending dates | 起止日期 |
| benefits and social security contributions | 津贴与社会保险费用 |
| Bills of lading are to be made out "to order and blank endorsed" | 提单按空白抬头与空白背书制岀 |
| broken and damaged cargo list | 残损货物清单 |
| brown-and-serve sausage | 预制香肠 |
| buy a car and pay for it by monthly installments of US $500 | 购一辆小汽车，按每月500美元分期支付 |
| Canadian Importers' and Traders' Association | 加拿大进口商协会 |
| captain of industry and commerce | 工商界巨头 |
| carriage and insurance paid to | 运费保险费付至目的地条件 |
| carrier of foot and mouth disease | 口蹄疫媒介 |
| carry out the principle of equality and mutual benefit | 奉行平等互利原则 |
| cash and carry | 仓库交货现金价 |
| cash and carry | 现付自运 |
| cash and carry | 付款自运 |
| Cease-and-Desist Order | 美国联邦贸易委员会禁止商业欺诈行为通告 |
| cease and desist order | 终止营业令 |
| centre of forecasting and analysis | 预测分析中心 |
| certificate of commodity inspection and testing | 商品检测证书 |
| certificate of measurement and weight | 容积重量证明书 |
| character, capacity and capital in credit rating | 资信调查中涉及的信誉、能力及资金 |
| Charter of Economic Rights and Duties of States | 各国经济权利与义务宪章 |
| check and store | 检验与存储 |
| China Agricultural Machinery Import and Export Joint Company | 中国农机进出口联合公司 |
| China Economic and Trade Consultants Corporation | 中国经济贸易咨询公司 |
| China Industry and Commerce Trust and Investment Corporation | 中国工商信托投资公司 |
| China National AeroTechnology Import and Export Corporation | 中国航空技术进岀口公司 |
| China National Artex Import and Export Corp | 中国抽纱进出口公司 |
| China National Arts and Crafts Import and Export Corp | 中国工艺品进岀口公司 |
| China National Cereals, Oils and Food-Stuffs Import and Export Corp | 中国粮油食品进出口公司 |
| China National Chemicals Import and Export Corp. | 中国化工进出口公司 |
| China National Electronics Import and Export Corp | 中国电子进出口总公司 |
| China National Light Industrial Products Import and Export Corp | 中国轻工业产品进出口总公司 |
| China National Machinery and Electric Equipment Tendering Center | 中国机电设备招标中心 |
| China National Machinery and Equipment Import and Export Corporation | 中国机械设备进岀口总公司 |
| China National Native Produce and Animal Byproducts Import & Export Corporation | 中国土产畜产进出口总公司 |
| China National Produce and Animal By products Import and Export Corporation | 中国土畜产进岀口总公司 |
| China National Textiles Import and Export Corporation | 中国纺织品进出口总公司 |
| China Road and Bridge Engineering Company | 中国路桥工程公司 |
| China Travel and Tourism Administration Bureau | 中国旅行游览事业管理局 |
| CIF and commission | 到岸价加佣金 |
| CIF and exchange | 到岸价加汇费 |
| CIF and interest | 到岸价加利息 |
| CIF and war risk payment upon arrival | 到岸价加战争险在内条件，货到付款 |
| CIF, commission and interest | 到岸价加佣金及利息 |
| classification of the import and export commodities | 进岀口货物分类 |
| Code on Subsidies and Countervailing Duties | 补贴与反补贴准则 |
| collecting and distributing centre | 物资集散中心 |
| combination of lump-sum fee and running royalty | 技术转让中先付一笔使用费后按期提成的混合付款方式 |
| combined certificate of value and origin | 价值及原产地联合证明书 |
| command a high respect and goodwill of consumers | 在消费者中享有很高信誉 |
| commerce and navigation | 商业与航海 |
| commercial and financial variability | 商业与财务可行性 |
| complete and precise instructions | 详尽指令 |
| complete coverage of all machinery and equipment involved | 涉及所有机械设备的全部范围 |
| conference freights and outsider freights | 班轮公会运费与非班轮公会运费 |
| constant review and pragmatic adjustment | 经常检查与切实调整 (工程项目) |
| constraints and variables | 约束条件与变数 |
| Convention on the Recognition and Enforcement of Foreign Arbitral Awards | 联合国承认和执行外国仲裁裁决公约 |
| Convention on the Settlement of Investment Disputes between States and Nationals of Other States | 解决国家间与各国国民间投资争执公约 |
| correspondence between price and value | 价格与价值相符 |
| customs and excise | 关税与国内税 |
| Customs and Excise | 英国关税及国内税务局 |
| debt discount and expenses | 债券发行折扣与费用 |
| decentralised planning and centralized controlling | 集权控制 (跨国公司管理) |
| decentralised planning and centralized controlling | 分权计划 |
| difference between wholesale and retail prices | 批发与零售价差 |
| disparity between the prices of primary products and those of manufactures | 初级产品与制造品价格的悬殊 |
| distinction between type A and type B | 型号 A 与型号 B 之间的区别 |
| distinguish colours into primary and secondary | 把颜色分为原色与和色 |
| dock and town dues | 码头与城市费 |
| dock dues and berthage | 码头捐和停泊费 |
| dos and don'ts | 注意事项 |
| dos and don'ts | 风俗或规定 |
| Due protection should be provided for seller's patents and trade marks | 卖方专利与商标已予以应有保护 |
| earnings before interest and tax | 付息及纳税前收益 |
| earnings before interest and taxes | 付息纳税前收益 |
| eliminate contaminants in the air and water | 消除大气与水中的污染物 |
| eliminate deficits and increase profits | 扭亏增盈 |
| emoluments, services and allowances | 酬劳，薪金与津贴 |
| engagement of technical and professional experts | 聘请技术专家与专业人员 |
| engineering and technological research | 工程与技术研究 |
| enliven large and medium-sized state enterprises | 搞活国营大中型企业 |
| entry and exit procedure | 岀入境手续 |
| equation of demand and supply balance | 供求平衡方程 |
| equilibrium of demand and supply | 供求平衡 |
| error and omissions excepted | 有错当查 |
| errors and omissions excepted | 差错与遗漏除外 |
| errors and omissions expected | 错误遗漏不在此限 |
| errors and omissions expected | 差错待查 |
| European Coal and Steel Community | 欧洲煤钢联盟 |
| European Coal and Steel Community | 欧洲煤钢联营 (1951年法、德、意、比、荷、卢在巴黎缔约，1967年与欧共体合并) |
| exclusive of loading and unloading | 装卸不计算在内 |
| exhibition and sales of goods | 展销 |
| expenses in protecting and preserving the goods | 货物防损费用 (提单规定) |
| Export Credit and Guarantee Corporation | 印度出口信贷担保公司 |
| Export Guarantees Acts 1968 and 1970 | 英国1968 与1970年出口担保法 |
| facilities and equipment | 工厂设施与设备 |
| Federal Food, Drug and Cosmetic Act | 美国联邦食品、药品及化妆品法 |
| Financial and Economic Commission | 中国财经委员会 |
| FOB stowed and lashed | 理舱费及捆扎费包括在内的船上交货价格 |
| FOB stowed and secured | 理舱费及加固费包括在内的船上交货价格 |
| Food and Drug Act | 美国食品及药物条例 |
| Food and Drug Administration | 美国食品及药物管理局 |
| Food and Drug Administration | 美国食品药物管理局 |
| For reconciliation of accounts, we are sending you herewith a statement listing shipments made and commissions payable | 为核对账目，现附去明细表一张列举已装运各批货物及应付佣金 |
| framework for integration of social and demographic statistics | 社会及人口统计一体化体制 |
| free from capture and seizure clause | 虏获与夺取不赔条款 |
| free from capture and seizure clause | 捕获与夺取不赔条款 |
| free from strikes, riots and civil commotions clause | 罢工、暴动及内乱不赔条款 (F. S. R. & C. C. clause) |
| free in and out | 船方不负担装卸费用 (亦缩为 F.I.O.) |
| free in and out, and stowed and trimmed | 船方不负担装卸费及理舱与平舱费 |
| free in and out and trimmed | 船方不负担装卸及平舱费用 |
| free in and out, stowed, trimmed | 船方不负担装卸、理舱及平舱费用 |
| free of capture and seizure | 拘捕与扣留除外 |
| free of capture and seizure clause | 虏获与夺取不赔条款 |
| free of riots and civil commotions | 暴动及民变险不赔 |
| free of riots and civil commotions | 暴动与民变不赔保险 |
| free of strikes, riots and civil commotions clause | 罢工，暴动，内乱不赔条款 |
| free on board stowed and trimmed | 理舱费及平舱费包括在内的船上交货价格 |
| freight and demurrage | 运费与滞延费 |
| fully loaded weight and capacity | 满载重量与容积 |
| fully loaded weight and capacity | 满载重量与体积 |
| function and qualification | 职能与资格 |
| gap between demand and production | 需求产量差距 |
| gap in skills and experience | 技艺与工作经验上的差距 |
| general and administrative expense | 一般费用与行政费用 |
| general and conventional tariff | 国家协定税率制 |
| Geneva Uniform Law on Bills of Exchange and Promissory Notes | 日内瓦统一汇票与本票法 |
| goods and chattels | 有形动产 |
| graph evaluation and review techniques | 图形评审法 |
| Gross and net weights are to be marked on each package | 每一包件上必须标出毛重与净重 |
| grudgingly accede to the terms and conditions | 勉强同意涉及的条款 |
| hard and fast rule | 严格规则 |
| hard and fast rule | 固定规则 |
| Herewith we enclose a catalogue and a price list for your reference | 兹附目录本与价目表各一份供你方参考 |
| high and new technology industries | 高新技术产业 |
| Hong Kong and Shanghai Banking Corporation | 香港上海汇丰银行 |
| identification and control | 识别与控制 |
| If the goods are not in accordance with the terms of the contract of sale, the buyer may rescind the contract and recover the purchase price | 如果货物与合同条款不符，买方可以撤销合同并追回货款 |
| If the goods are not in conformity with the terms of the sales contract, the buyer may rescind the contract and recover the purchase price | 如果货物不符合销售合同条款，买方可以撤销合同并追回货款 |
| If the goods are not shipped in May, we shall be compelled to purchase elsewhere and may have to countermand our order | 如果不能在五月装运，我们只好撤回订单去他处采购 |
| If the goods are sold "C & F Landed", unloading costs, including lighterage and wharfage charges, are borne by the seller | 如果货物按"成本加运费并卸到岸上"出售，卸货费其中包括驳运费和码头捐，应由卖方负担 |
| impact on trade and local production | 对贸易和当地生产的影响 |
| Imperial weights and measures | 英制度量衡单位 |
| import and export | 进岀口亦缩为 Imp-Exp |
| import and export licence system | 进岀口许可证制 |
| Import Certificates and Delivery Verifications System | 美国进口许可证及交货检验制度 |
| import duties and taxes | 进口关税和税收 |
| improvement in pattern and design of products | 产品更新换代 |
| including local storage and cartage | 包括地方储运费用 |
| instal machinery and equipment | 安装机器设备 |
| install machinery and equipment | 安装机器设备 |
| Institute Strike, Riots and Civil Commotions Clauses | 协会罢工、暴动与民变保险条款 |
| Institute theft, pilferage and non-delivery clause | 协会盗窃及提货不着险条款 |
| intermixture and contamination risks | 混杂沾污险 |
| inventory and allocation | 存货与分配 |
| investment cost for land and site preparation | 土地购置及厂址准备投资成本 |
| investment cost for technology and equipment | 工艺设备投资成本 |
| investment outlay and sales revenue | 投资支出与销售收入 |
| invigorate large and medium-sized state-run enterprises | 搞活大中型国营企业 |
| invitation and submission of tender | 招标与投标 |
| irrevocable and confirmed letter of credit | 不可撤销的保兑的信用证 |
| It is advisable that the both parties introduce a clause in their agreement defining in advance their mutual rights and duties if certain events beyond their control occur | 预先规定如果在发生他们所不能控制的某些意外事件时双方的权利和义务 |
| It is advisable that the both parties introduce a clause in their agreement defining in advance their mutual rights and duties if certain events beyond their control occur | 双方当事人最好在协议中采用一个条款 |
| It is necessary to weigh the advantages and disadvantages before making the decision | 决策前必须权衡利弊 |
| It would be ill-advised to file a claim without sufficient facts and evidence | 没有充分的事实与根据就提岀索赔是不慎重的 |
| It's stipulated that the seller shall obtain the license and bear all costs | 按照规定，卖方应领取许可证并负担所有费用 |
| joint and several bonds | 联合债券 |
| labour and staff costs | 职工工资费 |
| landing and delivery | 卸货与交货 |
| large disbursements for research and development | 研究与开发的巨款支出 |
| lay stress on fundamental terms and conditions | 强调基本条款 |
| lead and lag | 国际收支超前与滞后 |
| liberalization of import and export | 进岀口自由化 |
| licence and quota system | 许可证与配额混合制 |
| license and quota system | 许可证与配额混合制 |
| line and functional organization | 直线指挥与专职谋划式组织 |
| line and staff organization | 直线指挥与专职谋划式组织 |
| line and staff type of sales | 两线式销售组织 (一线营业，二线策划) |
| Lloyd and Companies | 英国劳埃德公司 |
| loan and bill discounted accounts | 放款与票据贴现账户 |
| loans and discounts | 货款与贴现 |
| local and special produce | 土特产 |
| location and site selection | 建厂地区与厂址选择 |
| loss and gain analysis | 损益分析 |
| magnitude and nature of project | 项目的规模与性质 |
| manifest of import and export | 进出口货载清单 |
| Many countries have strict regulations about the marking and branding of packages | 许多国家对包装箱面所标唛头与标志有严格规定 |
| market prices and incomes policy | 市场价格与收入政策 |
| materials and equipment classification | 物料与设备分类 |
| materials and process | 材料与工序 |
| materials and supplies | 原材料与供应品 |
| matured principal and interest | 到期本金与利息 |
| maximum and minimum inventory system | 最大最小存量制 |
| medium and long-term credit | 中长期信用 (贷) |
| medium and small-sized enterprises | 中小型企业 |
| middle and small businesses | 中小企业 |
| Midland and International Banks, limited | 英国米兰银行 |
| Monopolies and Mergers Act 1965 | 英国1965年垄断与合并法 |
| Much improvement has been made in the quality and packing of our products | 我方产品质量与包装已有很大改进 |
| national and conventional tariff | 国定税则与协定税则 |
| National Board for Prices and Income | 英国全国价格与收入局 |
| National Industrial and Commercial Bank of China | 中国工商银行 |
| new Coffee and Sugar Exchange | 纽约咖啡与砂糖交易所 |
| ocean and rail | 运输海洋与铁路 |
| ocean and rail | 海洋与铁路运输 |
| Offer and acceptance are two conditions in the conclusion of a contract | 要约与承诺是达成合同的两大要件 |
| official upper and lower limit of fluctuation | 汇率波动的官定上下限 |
| official weights and measures | 法定度量衡 |
| offsetting assets and liabilities | 资产与负债对冲 |
| on one's own account and responsibility | 自负盈亏 |
| on the basis of equality and mutual benefit | 在平等互利基础上 |
| operation and management system | 经营管理制度 |
| ordinary wear and tear | 普通损耗 |
| other duties and charges | 其他关税和费用缩写为ODC |
| outgoings and incomings | 支出与收入 |
| packing and marks clause | 包装与唛头条款 |
| packing and wrapping expenses | 包装费用 |
| parent company and its subsidiaries | 母公司及其子公司 |
| parity indices of industrial and agricultural commodities | 工农业商品比价指数 |
| Partial shipments and transhipment are permissible | 允许分运与转运 |
| Partial shipments and transhipment are prohibited | 不得分运与转运 |
| Partial shipments and transhipment are to be allowed | 应允许分运与转运 |
| participation in profits and losses | 盈亏分享 |
| Patent and Trademark Office | 美国专利商标局 |
| pattern of import and export commodities | 进岀口商品结构 |
| payment of interest and repayment of principal | 还本付息 |
| payments and receipts | 收支 |
| performance analysis and control | 工效分析与管理 |
| performance and cost evaluation | 性能与成本估计 |
| period of inspection and repair | 检修期 |
| personnel and training | 人员与培训 |
| pickup and delivery | 送货上门 |
| plan for national economic and social development | 国民经济与社会发展计划 |
| plan for the flow of materials and equipment | 物料与设备流转计划 |
| Please amend the L/C as allowing partial shipments and transshipment | 请将信用证改为允许分运和转运 |
| Please amend your letter of credit so as to allow partial shipments and transhipment | 请将你方信用证改为允许分运与转运 |
| Please cooperate with us and ship expeditiously so as to safeguard us against loss of market | 以免失去销售机会 |
| Please cooperate with us and ship expeditiously so as to safeguard us against loss of market | 请与我方合作并迅速装船 |
| Please kindly note that the insurance covers FPA and War Risks only. Should additional insurance coverage be required, the extra premium incurred would be for the buyer's account | 请注意保险只包括平安险加战争险，如果要求投保附加险，所需额外保险费将由买方支付 |
| Please make us a firm offer, indicating the minimum quantity and the earliest time of shipment | 请报实盘，并标明最低起订量与最早装运期 |
| Please renew your offer on same terms and conditions | 请按同样条件恢复报盘 |
| policy of discount and allowance | 折扣与让价政策 |
| policy of independence and self-reliance | 独立自主自力更生政策 |
| political and economic background | 政治与经济背景 |
| port entry and exit visa | 进出港签证 |
| post and telecommunication service | 邮业务 |
| post and telegraph service | 邮电服务 |
| Post, Telegraph and Telephone International | 国际邮政、电报与电话组织 |
| principal and agent | 委托人与代理人 |
| principal and interest | 本金与利息 |
| principles of equality, mutual benefit and help to meet each other's needs | 平等互利，互通有无原则 |
| principles of political economy and taxation | 政治经济学与赋税原则 |
| problems between North and South | 南北问题 |
| procedure of recruitment and discharge | 招聘与解雇手续 |
| process and production method | 加工和生产方法缩写为PPM |
| production and construction funds | 生产建设基金 |
| production and marketing | 产销 |
| production cost and product price relationship | 生产成本与产品价格关系 |
| profit and loss | 益损 |
| profit and loss breakeven point | 损益平衡点 |
| profit-and-loss calculation | 盈亏核算 |
| profit and loss report | 损益报告书 |
| profitability of the import and export enterprises | 进出口企业盈利性 |
| pro-forma profit and loss statement | 预计损益表 |
| program analysis and review | 规划分析与检查 |
| project and engineering designs | 规划与工程设计 (包括:进度安排 (time-scheduling)、 场地勘察与调查 (site prospecting and probing)、工厂设计与图纸编制 (preparation of blueprints and plant designs)、工厂详细设计 (detailed plant engineering)、工艺及设备的最后选定 (final selection of technology and equipment)) |
| project formulation and implementation | 项目研究规划和建设 |
| project promotor and initiator | 项目发起人与倡议人 |
| puts and calls | 卖买股票期权 |
| puts and calls | 出售权与购买权 |
| rail and canal | 铁路与运河运输 |
| rail and lake | 铁路与湖泊联运 |
| rail and ocean | 铁路运输与海运 |
| rail and truck | 铁路与汽车联运 |
| rail, lake and rail | 铁路，湖泊，铁路 |
| railways and harbours | 铁路与港口 |
| rain and fresh water damage risk | 淡水雨淋险 |
| range and range rate system | 距离与距离变化率测量系统 |
| rate of increase of national and per capita incomes | 国民收入与人均收入的增长率 |
| rate of loading and unloading | 装卸率 |
| reasonable proximity to raw materials and markets | 距原料产地与产品市场近 |
| rebuilding and expansion of existing enterprises | 现有企业的改扩建工程 |
| receive, assemble, maintain, inspect, and store | 接收，装配，维护，检查与存储 |
| receive, assemble, maintain, inspect, and store | 接收，装配，维护，检查与存贮 |
| record of member's exports and imports | 成员国进出口记录 |
| recruitment and training of staff and labour | 职工招聘与培训 |
| reform outdated and irrational rules and regulations | 改革旧的不合理规章制度 |
| refunds and rebates | 退款与回扣 |
| regulations and decrees | 法规与法令 |
| Regulations on Labour Management in Joint Ventures Using Chinese and Foreign Investment | 中外合资经营企业劳动管理规定 |
| Regulations on the Registration of Joint Ventures Using Chinese and Foreign Investment | 中外合资经营企业登记管理法 |
| relations between employers and employees | 雇主与雇员关系 |
| relations between labour and capital | 劳资关系 |
| relations between ownership and management of enterprises | 产权关系 |
| reliability and seasonality of supplies | 材料供应的可靠性与季节性 |
| renovation and reformation fund | 更新改造基金 |
| reporting of exports and imports | 进出口报告 |
| requirements of current assets and liabilities | 流动资产与流动负债的需要额 |
| rights and benefits | 权益 |
| rights, responsibilities and interests | 权责利 |
| riots and civil commotions | 保险暴动及民变险 |
| riots and civil commotions | 保险暴动与内乱 (亦缩为 R & CC) |
| riots, civil commotions and strikes | 保险暴动民变与罢工险 |
| rise and fall clause | 涨价与跌价条款 |
| risk and uncertainty | 风险与不确定性 |
| risk of craft and lighter | 驳运险 |
| risk of strikes, riots and civil commotions | 罢工、暴动与民变险 |
| risk of the theft and/or pilferage | 盗窃险 |
| risks of rejection and condemnation | 拒收与没收险 |
| rule and practice | 规则与惯例 |
| rules and practices | 规则与惯例 |
| Rules of Conciliation and Arbitration 1955 | 国际商会国际仲裁庭1955年调解与仲裁规则 |
| rules, standards and instructions | 规则，标准与说明 |
| rules-based, fair and free international trade | 基于规则的、公正和自由的国际贸易 |
| savings and loan insurance corporation | 储蓄贷款保险公司 |
| scope and depth of the pre-investment study | 投资前研究的广度与深度 |
| scope of production and business | 生产与经营范围 |
| second-level purchasing and supply station | 二级采购供应站 |
| Securities and Exchange Commission | 证券与交易委员会 |
| Securities and Exchange Commission | 美国证券交易管理委员会 |
| Securities and Exchange Commission | 美国证券管理委员会 |
| security income and expense | 证券经营收支 |
| self-designed and self-built product | 自我设计与制造产品 |
| sell and leaseback | 出售后租回 |
| selling and administrative cost | 销售与管理成本 |
| separation of industry and agriculture | 工农业分离 |
| separation of ownership and control | 产权与管理权分离 |
| Several boxes were tampered with and a part of the contents was missing | 箱内一部分货物丢失了 |
| Several boxes were tampered with and a part of the contents was missing | 有几箱被人动过 |
| ship and goods | 船只与货物 |
| shipment and delivery cost | 运交成本 (指运送费用 (shipping expenses)) |
| shipper and carrier | 发运人与承运人 |
| shipper's weight and measurement | 托运人重量与尺码 |
| short and medium-term loans | 中短期贷款 |
| sinking, stranding, burning and collision | 沉没，搁浅，火灾及碰撞 |
| site for plant erection and operation | 建厂厂址 |
| site preparation and development | 厂址清理及整治 |
| site prospecting and probing | 厂址勘察与调查 |
| size and composition of investment and production costs | 投资费用及生产成本的数额与构成 |
| size and composition of present effective demand | 现时实际需求的大小及结构 |
| size and structure of industrial enterprise | 工业企业规模结构 |
| size and structure of labour force | 劳动力的数量和结构 |
| social welfare and recreational facilities | 社会福利与文化娱乐设施 |
| Some foreign company laws lay down obligatory requirements about the commencing and terminal dates of the financial year | 有些外国公司法对财政年度的开始与终止日期有强制性规定 |
| sorting and tallying at ports | 码头理货与点货工作 |
| source and disposition statement | 资金来源与运用表 |
| source and uses statement | 资金来源与运用表 |
| sources and uses statement | 资金来源运用表 (指资金表 (funds statement)、财务状况变动表 (statement of changes in financial position)) |
| sources-and-uses-of-funds statement | 现金收支报告表 |
| South Korea Iron and Steel Corporation | 南韩钢铁公司 |
| Spanish Supreme Council of the Official Chamber of Commerce Industry and Navigation | 西班牙工商业和航海业最高正式商会 |
| special and differential treatment | 特殊和差别对待简写为SDT |
| special arts and crafts | 特种工艺品 |
| Standard and Poor's Composite Indices | 美国蒲耳氏股票价格指数 |
| Standard and Poor's Corporation | 标准及蒲耳氏公司 |
| standards and performance appraisal | 标准与执行评定 |
| standards and rules for construction projects | 建筑工程规范和规程 |
| start-up and commissionary expenditures | 投产前资本支出 (包括：开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs)) |
| steal and pilferage | 偷窃 |
| stocks and bonds as collateral | 附随的 |
| stocks and bonds as collateral | 作为债务抵押的股票和债券-副的 |
| strikes, riots and civil commotions | 保险罢工，暴动与民变险 |
| strikes, riots and civil commotions | 罢工、暴动及民变险 |
| strikes, riots and civil commotions | 罢工，暴动及民变险 |
| subject to production and condition of mate's receipt | 本提单开列货物数量及其状况均以大副收据为凭 |
| sue and labour clause | 防止损失条款 |
| summary sheet of cash receipts and disbursements | 现金收支汇总表 |
| Sunday and holiday cessation of work | 星期天和假日停止工作 |
| Sundays and holidays excepted | 星期日与节假日除外亦缩为 SHEX |
| Sundays and holidays excepted | 星期日与假日除外 |
| Sundays and holidays included | 星期日与假日包括在内 |
| Sundays and holidays included | 星期天与假日包括在内 |
| supervision and administration | 监督管理 |
| supply and demand imbalance | 供求失衡 |
| supply and demand imbalance | 供需失衡 |
| supply and demand on commodity | 商品供求关系 |
| sweating and heating insurance | 受潮受热保险 |
| sweating and heating risks | 受潮受热险 |
| system of economic laws and decrees | 经济法规体系 |
| system of enterprise operation and management | 企业经营管理制 |
| system of import and export license | 进岀口许可证制度 |
| systematical investigation and study | 系统调查研究 |
| take into account certainty, uncertainty and risk in planning of business management | 考虑企业管理规划中的确定情况、不确定情况及风险 |
| take Type A in preference to Type B and Type C | 与 B 型，C 型相比，优先选择 A 型 |
| tap the potential of the enterprise, and renovate and transform it | 企业挖潜、革新与改革 |
| taste and preference | 消费者爱好 |
| technical and economic requirements | 技术经济指标 (要求) |
| technical and economic responsibility | 技术经济责任制 |
| technical and economic viability | 技术经济可行性 |
| technical assistance and manufacturing agreement | 技术援助及制造协定 |
| technical installations and equipment | 技术装置与设备 |
| technical renovation and transformation | 技术更新改造 |
| technological and economic indicators | 技术经济指标 |
| technological and economic restrictions | 技术经济制约 |
| technology research and development | 技术研究与开发 |
| terms and conditions | 交易条款 |
| terms and conditions | 买卖条件 |
| test and evaluation | 测试和鉴定 |
| test and measurement | 测试 |
| The accuracy of estimates of investment and production costs varies greatly at different stages: at the opportunity study, it is ± 30% | 不同阶段的投资费用与生产成本估算精确度不同：机会研究阶段为±30%，初步可行性研究阶段为 ±20%，可行性研究阶段为±10% |
| the antagonism between labour and capital | 劳资对抗 |
| The bank asked the seller to supply an indemnity and, on the strength of such indemnity, made the credit available | 银行要求卖方提供一份保证书，而后银行凭此给予贷款 |
| The bank is prepared to provide finance to the exporter because it holds the shipping documents as collateral security for the advance and, if necessary, can take recourse to the buyer as instructing customer and the exporter as drawer of the bill | 银行之所以愿意向岀口商提供资金，既由于它掌握着货运单据作为垫付款的担保品，也由于在必要时，它可向对银行发岀指示的买方与汇票的出票人岀口商行使用追索权 |
| The bidding started at US $2,000 and rose up to US $5,000 | 喊价从2,000美元开始抬高到5,000美元 |
| The buyer deliberated the trade terms and conditions before he made a counter-offer | 在进行还盘前买主慎重考虑了交易条件 |
| The buyer requires these details in order to comply with the rules and regulations in force in his own country applying to such topics as import licences, customs duties and exchange restrictions | 买主要求这些细节，是为了符合本国在进口许可证、关税以及外汇管制等方面的现行规定 |
| The buyers are interested in Type A in general and Type B in particular | 而对 B 型产品特别感兴趣 |
| The buyers are interested in Type A in general and Type B in particular | 买方对 A 型产品兴趣一般 |
| The capital contribution of an investor may take the form of cash, machinery or intangible assets such as patents, goodwill, know-how and technical service | 投资者可以现金、机械，或以专利权、商誉、专有技术和技术服务等无形资产投资 |
| The chief exports of the area consist of agricultural and mineral products | 该地区主要出口货物是农产品与矿产品 |
| The contract has been signed and sealed | 合约已签名盖印 |
| The contract of agency settles the rights and duties of the two parties, the scope of authority granted to agent and the remuneration due to him | 代理合同确定了双方的权利与义务，代理人的权限范围和报酬 |
| The development of business consists in cooperation on the basis of equality and mutual benefit | 贸易发展在于平等互利基础上的合作 |
| the European Coal and Steel Community | 欧洲煤钢联营 |
| The foreign investors are allowed to repatriate their own invested capital and any capital gain | 外国投资人可调回他们的投资及其资本收益 |
| The goods are covered against all risks and war risk | 货物受保综合险与兵险 |
| The goods are sold on FOB and will be shipped freight collect | 运费由收货人支付 |
| The goods are sold on FOB and will be shipped freight collect | 此货按 FOB 价岀售 |
| The goods are to be insured against all risks and war risk | 货物须投保综合险与战争险 |
| The Industry and Commerce Bureau licensed him as an individual seller | 工商管理局发给他个体营业执照 |
| The offer will remain valid until June 30, after which date it becomes null and void | 本报盘六月三十日前有效，过期无效 |
| The price is hovering between US $100 and US $105 per M/T | 每公吨价格在100美元与105美元之间变动 |
| The provisions of the Uniform Laws differ in many important aspects from English law but represent an acceptable and logical code of the law of international sales.《 | 但是一种可以接受的合乎逻辑的国际买卖法典 |
| The provisions of the Uniform Laws differ in many important aspects from English law but represent an acceptable and logical code of the law of international sales.《 | 统一法》规定在许多重要方面与英国的法律不同 |
| The seller is liable for the carriage on and from the quay to the ultimate place of destination of the cargoes | 卖方负担从码头至最终目的地货物的运费 |
| The service hotline found that 64 % of its male callers and 24% of its female callers had not read the instruction manual before ringing up | 该服务热线发现，64%的男性和24%的女性咨询者在打电话前没有阅读产品使用手册 |
| The ship stuck on the sand and they could not get it afloat again | 他们无法使之重新漂起 |
| The ship stuck on the sand and they could not get it afloat again | 船牢牢搁浅在沙滩上 |
| The shipment is composed of 1,000 M/T each peanuts and sunflower seeds | 这批货包括花生和葵花籽各1,000公吨 |
| The stockholder's equity includes the invested capital and the retained earnings | 股东产权资产净值包括已投资本加留存盈余 |
| The stockholder's equity net assets includes the invested capital and the retained earnings | 股东产权资产净值包括已投资本加留存盈余 |
| The terms and conditions in the contract shall be strictly observed by both parties | 合约双方必须严格遵守条款内容 |
| The terms of the contract bound us hand and foot | 合同条款使我方大受约束 |
| The three banks consolidated and formed a single, large bank | 该三家银行合并为一家大型银行 |
| The ups and downs of prices are governed by many factors | 价格起落受许多因素所支配 |
| The work of a shipping and receiving department should not considered as added operation. Rather, it should be integrated into the processing function | 发货收料部门的工作不应被视为附加工序，应归并到生产业务中去 |
| theft, pilferage and non-delivery | 保险盗窃提货不着险 |
| theft, pilferage and non-delivery | 偷窃及提货不着险 |
| theft, pilferage and non-delivery | 保险偷窃及提货不着险 |
| There is a great difference between the invoice weight and the landed weight | 发票重量与卸岸重量差距很大 |
| There is a wide difference between the seller's price and the buyer's | 卖方与买方之间价格差距很大 |
| There is no indication that the buyer is ready to accept your terms and conditions | 没有迹象表明买主准备接受你方条件 |
| to cover all loss and or damage however caused irrespective of percentage | 不论其程度如何 |
| to cover all loss and or damage however caused irrespective of percentage | 承保不论何种原因所引起的一切灭失或损坏 |
| trade and development | 贸易与开发 |
| Trade and Tariff Act of 1984 | 美国1984年贸易及关税法 |
| transfer and settlement of accounts | 账户转账结算 |
| transferable and divisible letter of credit | 可转让可分割信用证 |
| transportation and distribution | 运输与经销 |
| treasury investment and loan program | 财政投资与借款计划 |
| Trinidad and Tobago dollar | 特立尼达和多巴哥元货币单位 |
| try to close on those terms and conditions | 尽力按那些条款成交 |
| turnover and circulation of funds | 资金周转与循环 |
| turnover o£ plant and equipment | 厂房设备周转率 |
| turnover o£ plant and equipment | 固定资产周转率 |
| turnover of plant and equipment | 固定资产周转率 |
| Two originals and three copies are required | 副本三份 |
| Two originals and three copies are required | 必须提供正本二份 |
| Unless transhipment is prohibited by the terms in the credit, bills of lading will be accepted which indicate that the goods will be transhipped en route, provided the entire voyage is covered by one and the same bill of lading | 除非信用证条款禁止转船，注明货物将在中途转船的提单是可以接受的，但以用同一张包全程的提单为条件 |
| upper and lower limits of intervention | 干预的上下限 |
| upper and lower limits of official rate of exchange | 官定汇率上下限 |
| urban and rural trade fair | 城乡集市贸易 |
| variety and specifications | 花色品种 |
| wages and salaries disbursements | 工资与薪金支付 |
| war risk and strikes, riots and civil commotions | 保险战争险及罢工、暴动和民变险 |
| warehousing and transportation company | 储运公司 |
| water and rail | 运输水路与铁路 |
| We are engaged in both export and import business | 我们经营进出口业务 |
| We are engaged in the export of arts and crafts | 我们经营工艺品岀口业务 |
| We are fully engaged and cannot take on fresh orders | 不能再接受新的订单 |
| We are fully engaged and cannot take on fresh orders | 我方生产已排满 |
| We love the brand Cappellini because of its classy style, timelessly modern look, and extravagance | 我们喜爱坎佩乐尼这一品牌是因为它的高格调和永恒的现代奢华感 |
| weight and measurement | 重量与体积尺码 |
| weight and measurement certificate | 重量尺码证明书 |
| weighting and measuring | 度量衡 |
| weights and measures | 权数 |
| weights and measures act | 重量与计量条例 |
| Western Hemisphere Conference on Foreign Trade and Arbitration | 西半球对外贸易及仲裁会议 |
| wide spread between cost and selling price | 成本与卖价之间的巨大差额 |
| working capital and reserve | 周转资本和准备金 |
