1、商務英語翻譯技能等級考試英漢詞匯表（以英語字母順序排序）翻 譯 員（五級 ）所要掌握的詞匯為5高級翻譯員（四級 ）所要掌握的詞匯為5+4助理翻譯師（三級）所要掌握的詞匯為5+4+3翻 譯師（二級） 所要掌握的詞匯為5+4+3+2A4aba ndonment 權力委托5absenteeism 曠工，曠職2absolute quota 絕對配額3absolute value 絕對值5 absorb 吸收，減輕（沖擊、困難等）作用或影響3absorb idle fund 吸收游資5 abstract; brief 摘要2accepta nee charge 承 兌費2accepta nee in b

2、la nk 不記名承兌3accepta nee letter of credit 承 兌信用證3accepta nee sampli ng 抽樣認可4accepti ng bank; mercha nt ban 承兌銀行4access to marke 進入市場（的機會）5accide nt 意外事故3accide nt beyo nd co ntrol 無法控制的意外事故3accide nt in sura nee 意外事故保險4accide ntal damage 意 外損壞4accommodation 設施；住宿；欠單3accord with the popular will and s

3、entiments 順民意；合民情5account 會計帳目4acco unt bala nee 賬戶結金5aceou nt book 賬本（賬冊、賬簿）3account executive 客戶經理（常指廣告公司）5account for 解釋；說明4aceou nt number 賬目編號；賬戶號碼2account rendered 結欠清單5account title 賬戶名稱5accountancy 會計工作；會計行業5 accountant 會計5 acco untant gen eral 會計長5 acco un ti ng 會計學3acco unting archives 會計檔

4、案5 accounts 往來帳目2acco unts being not in order 賬目不清3acco unts payable 應付賬4acco unts receivable 應收賬2accrued expe nses; expe nses payable; outstanding expe nSSS 寸費用4accumulated capital 累計資本3accumulation of capital 資本積累2accumulative commission 累 計傭金5acquisition 收購5action plan 行動計劃2activate the existi ng

5、 in frastructure assets 盤活基礎設施存量資產5 active dema nd 暢銷3active improveme nt trade 出口加工貿易5 active stock 成交活躍的股票3active trade bala nee; active bala nee of tradd 貿易順差5 activity 業務類型3actual cost 實際成本4actual delivery 實際交貨4actual price 時價；實際價格；實價4actual total loss 實際全損2Ad (valorem tariff) 從價稅3additi onal ch

6、arges; extra charges 附 加費用4additional investment 額外投資2additional premium 附加保險費2additional tax 追加稅2address financial risks; guard against and defusefinancial risks 防范 和化解金融風險2adequate dema nd 充分需求4adjust acco un ts 核算3adjustme nt letter 海損理算書5administration; implement 實施，經營，行政4administrative budget 行

7、政預算；管理預算2adm ini strative expe nses 行政開支；辦公費4administrative protection 行政保護5adva nee charges 預付費用2adva nee money on a con tract 預付定金4adva nee sample 預計貨樣5adva nee wages 預付工資4 adva nces on sales 預收貨款4adva ntage of econo mies of scale 規模經營優勢3adverse bala nee of trade 貿 易逆差5advertise 公布；做廣告5advertising

8、 廣告業3Advice Bank 通知行3advice of transfer of L/C 信用證轉讓通知3advocacy group 吁請團，游說團體2after-sales service 售后服務5against order 根據訂單3aga inst payme ntf 寸款（交貨）4aged debtors 長期債務人4age ncy agreeme n 代理協議3age ncy commissi on 代理手續費5age nda 議事日程5age nt 代理人5age nt-service 代理業務4aggregate dema nc 總需求3aggregate supply

9、/dema nd 總供給 / 需求4agree text 議定文本5agreeme nt 協定4agreeme nt of i nte nt 意向協議書5agreeme nt price 協議價2agreeme nt trade policy 協定貿易政策2agricultural exhibition 農業展覽會2agricultural protectionism 農業保護主義4air express 特快專遞4air tran sport 航空運輸3airway bill 空運提單3All Risks 一切險3allocate the money for all spending 實報實

10、銷3allocated quota 國外配額3allocation system 配額制5allotment; appropriation 撥款5allowance 津貼5 allowance; benefit 補助金4amalgamation; merger 合并（公司，企業等的）5ambition 野心3ame ndme nt of con tract 修 改合同3amicable settleme nt betwee n two parties 當 事人之間私下和解5amortization 攤銷；攤還；分期償寸5amortize 分期償還5amoun 金額4amount deposit

11、ed 存 款金額4amount in words 大寫金額3amount of funds available for distribution 可支配資金4amoun t receivable 應收入金額3an annual rise of 每年遞增3an alysis for credit purpose 信 用分析5annual acco un ts; annual repor 年 度決算3annual general meeting 股東年會5annual in teres 年息2annual in terest rate 年 利率4annual premium 年度保費4annual

12、 reckoning 年度結算5annu ita nt 年金受惠人5annu ity 年2annul a con tract 廢除合同5an ticipate 期望4an ticipated expe nditure 預付開支2anticipatory L/C 預支信用證3antidumping duty 反傾銷稅4an ti-dump ing measures aga inst 反傾銷措施4anti-fake label 防偽標志5appeal 吸引力5appe ndix 附件4applicable tariff rate 適用稅率5applicant 申請人4applica nt for

13、the credit 信用證申請人2applicati on for ame ndme nt of L/C 修改信用證申請書3application for letter of credit 信用證申請書5apply for a job 求職 , 找工作3appo in ted bank 指定銀行5appointee 被任命人3apporti onment of expe nses 分攤費用2appraisal of the fixed assets and the circulatingfunds asset and capital verificati on; appraisal ofpr

14、operties and funds 青產核資4appraise at the curre nt rat 變價3appropriati on for state inv estme nt 國家投資撥款5aptitude 天資，才能5 arbitrage 套利 U3arbitral award 仲裁裁決3arbitral tribunal 仲裁庭5 arbitration 仲裁；仲裁條款5 arrears; debt 欠款4arrival draft 已到匯票3article in great dema nd 暢銷貨5article No. 貨號5 ask ing price 索價4assemb

15、li ng on provided parts 來 料裝配2assembli ng trade 來 料裝配貿易4assembly line work; serial producti on 組裝線工作4assembly-line 流水作業線；裝配線5assess 估價；評定5asset 資產5assigned 過戶5 assig nor; en dorse 轉讓人5 assortme nt 花色（搭配）5 at curre nt price 按現價計算5 attachme nt 附錄4attract deposits; take deposit 吸收存款2attractive desig n

16、款式新穎5aucti on price 拍賣價格5 audit 審計4audit procedure 審計手續4audit report 查賬報告2audit sta ndards 審計標準3audit ing acco un ts; exam ine and approve 核賬3auditing body 審計機構5auditor-ge neral 審計員5autarchy 閉關自守4authorized capital 額定投資；法定資本；核定資本4authorized represe ntative 授權代表3auto in sura nee 汽車保險5automate 使某事物自動操

17、作5available capital 可用資產5 average 平均水準；海損3average income 平均收入3average polic y 海損保險單4average profit 平均利潤4average profit rate on funds 平均資金利潤3aviati on in sura nee 航空保險2avoid herd mentality 防止一哄而起 B3back order 拖欠訂貨；積壓訂貨4back pay; back salary 欠付工資4backhander 賄賂5backing 財務支持5backlog 積壓（工作或訂貨）4bad assets

18、 呆滯資產5bad debt 死賬（無法收回的欠款）5bad loan 壞帳、呆帳、死帳4bad pack ing 包裝不善5bala nee 差額；收支差額3bala nee betwee n cash receipts and paymer 現金收支平衡3bala nee betwee n in come and expe nditure 收支平衡4balance in our favor 我方受益4balance of international payments; internationaleven and expenditure 國際收支3balance of payments 貿易

19、支付差額3bala nee of trade; trade ga 貿易差額4bala nee sheets產負債表4bala need budget 平衡預算；收支平衡的預算5bale eapaeit y 包裝容積5bale pack ing 打包3bank aeeeptanee; banker s aeeeptane 銀 b 行承兌匯票5bank aeeo unting 銀行會計2bank eheque aeeo un 銀行支票賬戶5bank deposit 銀行存款2bank deposit eertifieate 銀行存款憑證3bank diseou nt rate 銀行貼現率5bank

20、 failures 銀行倒閉4bank in terest 銀行利息4bank money order 銀行匯款單5bank mon ey; bank paperfM行票據5bank note 鈔票3ba nk of diseou nt 貼現銀行3bank post remitta nee 銀行郵匯5 ba nk rate 銀行利率3bank remitta nee; banker銀行匯!款4bank statement 銀行結算清單（給帳戶的） ，銀行對賬單5bank stoek 銀行股票5 ban kbook; deposit book 存折4banker s aeeeptan 承信用證4

21、banker s letter of guarant 銀行保證函3ba nkers letter of eredit 銀行信用證3Ban kers Letter of Guara ntee 銀行保證函4banking institution 金融機構5banking; finance 金融5bar ehart 柱狀圖3bare eon traet 無 條件契約5bargain 討價還價3barga in sale 大 減價5 barter 易貨貿易5 base priee 基價5 base wage; regular pay 基 本工資5 basie wage 基礎工資2basis of as

22、sessme n 估稅標準4bateh produetion 批量生產；成批生產3be civic-minded 有公德心4be fair in buying and selling 買賣公平5be in debt 虧空2be nominated 待指定5be out of debt 不欠債3be paid by the hour 按小時付酬4be paid in full at the appointed time 到期全部付清5bear 空頭5 bear market 熊市4bearer cheque 不記名支票3bearer cheque, cheque payable to beare

23、 來 人支票； 無記名支票5beat 勝過4beautiful design 造型優美2beautiful in colors 色彩艷麗3bedrock / bottom price 最低價5behave 運轉2below-the-line advertising 線下廣告，尚未被付款的廣告4benchmark 衡量標準4ben eficiary 受益人5benefit 保險金得益4 best-selli ng goods 暢銷2bet asset value 資本凈值2bicycle tax 自行車稅2bid firm 遞實盤4 bid up; raise up the price 抬價3b

24、id; submission of tender 投標4bid-ask spreads 買方出價與賣方要價之間的差價5bidding 遞盤3bidding invitation contract system 招標承包制4bilateral agreeme nt 雙邊協定4bilateral arran geme nt 雙邊安排5bilateral trade 雙邊貿易5 bilateralism 雙邊主義5bill broker; underwriter 證券經紀人；保險商；承保人3bill draw n on a letter of credit 信用證匯票5 bill due; outs

25、ta nding acco un t 欠賬4bill of entry 報稅通知單；報關單2bill of exchange, draft 匯票3bill of landing 提貨單5bill; note 票據；賬單；紙幣5 billboard 廣告牌；招貼板5 black list 黑名單，禁止貿易的（貨物、公司及個人）名單4black market operati ons 黑市交易3black Monday 黑色星期一，指 1987 年 10 月國際股票市場崩潰的 日子4blank cheque 空白支票4 blank form 空白格式2blockade and embargo 封鎖及

26、禁運2Blue Chip Index 藍籌股指數5blue chips 藍籌股，績優股5blue-collar 藍領（工人）的3Board of Directors 董事會2bon ded factory 保稅工廠3bon ded warehouses 稅倉庫5 bon ds; debe nture; n egotiable securitie 債券5 bonus; divide nd 紅利；獎金2bonu ses for topp ing quotas 超 額獎金4book balance 賬面余額4book value 賬面價值，（公司或股票）凈值5book; place an order

27、 for 訂購；訂貨5bookkeeper 簿記員5 bookkeep ing 簿記5 books 公司帳目2boom-and-bust cycle 經濟繁榮與蕭條交替循環5 border trade; fron tier trade 邊境貿易4 borrow capital; debt capital 借入資本4borrow money 借款5borrower 借款人3bothsides clea 銀貨兩訖5 bottle neck 瓶頸4bottleneck restrictions 瓶頸制約5bounce 支票因簽發人無錢而遭拒付并退回5 boycott 抵 制5 brainstorm

28、頭腦風暴；獻計獻策；點子會議5 branch bank 銀行分行5 brand 品牌2brand leader 占市場最大份額的品牌，名牌2brand loyalty 對品牌的忠實（指消費者）3breach of condition 違反要件4breach of co ntract 違反合同；違約；不履行合同3breach of warra nty 違反隨附條件5break 暴跌2break even point 收支相抵點；盈虧平衡點3breakage clause 破 碎險條款5 breakthrough 突破2bring new vigor and vitality into 注入新的生

29、機與活力5 brochure 小冊子5 broker 經紀人3brokerage fee 經濟人傭金4brokerage firm 經濟商行5budget 預算4budget allocatio ns 預算撥款5budget control 預算控制4budget deficit 預算赤字4budget in bala nee 收支平衡的預算3budget limitation 預算限度5budget program 預算方案5 budget proposal 預算提案3budget surplus 預算盈余4budgetary expe nditure 預算開支4budgetary requ

30、ireme nt 預算需要2budgetary resources 預算經費2budgetary revenue 預算收入5budgeter 預算編制人4buffer fund 緩沖基金 ,平準基金3buffer inventory 用于應付突發性需求的存貨3build a con servatio n-con scious society 建設節約型社會5build up a reputati on 建立信譽5 build up a market 開辟市場3bulk capacity 散裝容積5 bull 多頭5 bull market 牛市2burglary in sura nee 失竊保

31、險2bus in ess acco un ti ng 商業會計2bus in ess acco un ti ng at differe nt levels 分 級核算5 bus in ess budget 企 業預算4business card 名片5bus in ess cen ter 商業中心5 bus in ess circle 工商業界4bus in ess conn ection 商務關系5bus in ess cost; cost in bus in es 企 業成本5 business cycle 商業周期4bus in ess discussion 業務洽談4 bus in e

32、ss forecasti ng 商情預測4 bus in ess in sura nc 商業保險4bus in ess in tellige nee 商業情報5bus in ess loan 商業貸款3bus in ess n egotiation 交易磋商3bus in ess practice; commercialisr 商 業慣例5 business principle 經營原則4bus in ess recessi on 景氣衰退4bus in ess report 商 務報告4bus in ess reputation 商業信譽3bus in ess segregati on, e

33、conomy of scale 分 業管理、規模經營5bus in ess tax 營業稅3bus in ess trend 商業趨勢5bus in ess trust 商業信托2bus in ess work discussi on meet ing 商務工作座談會5 bust 破了產的5 buy back 返銷3buyers market 買方市場4buying and selling stocks 股票買賣；股票交易3buying for resale 購貨轉銷4buying long 多頭買升4buying offer 買方發盤5buying power; purchasing pow

34、er 購買力3buying rate 買入匯率5 buying requisition 購貨請求5buyout 買下全部產權5by-product 副產品C4C&F (cost and freight)成本加運費價(離岸加運費價)2cable reply 電復3CAD (computer aided desig n 計算機輔助設計4calculate on the base line 按原口徑計算3calculated on the basis of their 按原價計算4calculated risk 預計風險3clear the market 把市場供貨一買而光5call on

35、約請2calling up of capital 催繳資本4can cel a con tract 撤 銷合同4can cel an order 取消訂單4can celed cheque 已 付支票3can cellati on (of in sura nee 退保注銷5can didate 求職者，候選人5canvass 征求意見，勸說5capacity 容積；生產額，(最大)產量2capacity inventory 用于將來某時使用的存貨4capacity pack ing 容量包裝3capacity to pay; purchas ing power 支 付能力2capital ad

36、equacy ratio 資本充足率4capital and interest; principal and interest 本利3capital con structi on in put; capital expe nditure 基本建設費用3capital con sumpti on 基本消耗4capital deficit 資本虧空2capital financing 提供資本2capital flight 資本外逃5capital flows; capital moveme nt 資本流動3capital fund 投資資金；基本資金2capital ga ins 資本收益3ca

37、pital gains tax 資本收益稅4capital goods 資本貨物；生產資料4capital in general 一般資本5capital inflow 資本流入5 capital market 資本市場3capital operati on 資本循環2Capital Spending Binge 資本投資狂潮4capital stock; equity capital 股本；股本資本2capital structure 資本結構2capital tran sacti ons 資本交易5capital tran sfer 資本轉移2capital turno ver period 資本周轉期5capitalist economy 資本主義經濟4capital expe nditures 資本支出5caption 照片或圖片下的簡短說明5capture 贏得2card ledge 卡片分類賬4card inal nu mber 基數2cargo exam i