海运常用英语翻译词汇
海运常用缩写词汇
ABT - ABOUT
ACCT - ACCOUNT
A/C - ACCOUNT
AGW - ALL GOING WELL
B/L - BILL OF LADING
B/N - BOOKING NOTE
B/S - BILL OF SALE
B4 - BEFORE
BB - BREAKBULK
BE - BOTH ENDS
BL - BALE
BLK - BULK
BLT - BUILT
BRKRS - BROKERS
C&F - COST AND FREIGHT
CBM - CUBIC METER
CC - CARGO CAPACITY
CFS - CONTAINER FREIGHT STATION CGO - CARGO
CHOPT - CHARTERER′S OPTION CHRTS - CHARTERERS
CIF - COST, INSURANCE & FREIGHT COB - CLEAN ON BOARD
COB - CLOSE OF BUSINESS
COMB - COMBINABLE
COMM - COMMENCE COMP - COMPLETE
COMS - COMMISSIONS
COP - CUSTOM OF THE PORT
CP - CHARTERER PARTY
CQD - CUSTOMARY QUICK DISPATCH CYL - CYLINDER
D.O. - DIESEL OIL
DA - DISBURSEMENT ACCOUNT
DDC - DESTINATION DELIVERY CHARGE DELY - DELIVERY
DEMS - DEMMURAGE
DEQ - DELIVERED EX QUAY
DES - DELIVERED EX SHIP
DIMS - DIMENSIONS
DLOSP - DROPPING LAST OUTWARD SEA PILOT
DOP - DROPPING OUTWARD PILOT
DWT - DEADWEIGHT
EC - EAST COAST
EIU - EVEN IF USED
ER - ENGINEROOM
ETA - ESTIMATED TIME OF ARRIVAL ETD - ESTIMATED TIME OF DEPARTURE
ETS - ESTIMATED TIME OF SAILING
F.O. - FUEL OIL
FAC - FAST AS CAN
FAS - FREE ALONGSIDE SHIP
FEU - 40 FT. EQUIVALENT UNITS
FILO - FREE IN LINER OUT
FIO - FREE IN OUT
FIOS - FREE IN OUT STOWED
FLT - FULL LINER TERMS
FMC - FEDERAL MARITIME COMMISSION FOB - FREE ON BOARD
FOR - FREE ON RAIL
FOT - FREE ON TRUCK
FPT - FORE PEAK TANK
FRT - FREIGHT
FT - FREIGHT TON
FW - FRESH WATER
GMT - GREENWICH MEAN TIME
GRD - GEARED
GRLS - GEARLESS
GRT - GROSS REGISTERED TON
H/L - HEAVY LIFT
HA - HATCH
HO - HOLD
HOHA - HOLDS/HATCHES
INCL - INCLUDING
ISO - INTERNATIONAL SAFETY ORGANIZAT ION
LT - LONG TONS; 2,240 LBS
L/C - LAYCAN; LETTER OF CREDIT
L/D - LOADING/DISCHARGING
LAT - LATITUDE
LDG - LOADING LIFO - LINER IN FREE OUT
LOA - LENGTH OVERALL
LOI - LETTER OF INDEMNITY
LO-LO - LIFT ON LIFT OFF
M - METERS
M/V - MOTOR VESSEL
MIP - MARINE INSURANCE POLICY
MT - METRIC TON; 1,000KGS;2,204.6LBS NOR - NOTICE OF READINESS
NOS - NOT OTHERWISE SPECIFIED
NRT - NET REGISTERED TONS
NVOCC - NON VESSEL OPERATING COMM ON CARRIER
OWS - OWNERS
P&C - PRIVATE & CONFIDENTIAL
P&I - PROTECTION & INDEMNITY-CLUB PANDI - PROTECTION & INDEMNITY CLUB PLS - PLEASE PLTS - PALLETS
POD - PORT OF DISCHARGE
POL - PORT OF LOADING
QTE - QUOTE
R - ARE
RDLY - REDELIVERY
RDR - RADAR
RGE - RANGE
RND - ROUND (VOYAGE)
RNGE - RANGE
RO-RO - ROLL ON ROLL OFF
RQRD - REQUIRED
RT - REVENUE TON
SATCOM - SATELLITE COMMUNICATION SHEX - SUNDAYS, HOLIDAYS EXCLUDED SHINC - SUNDAYS, HOLIDAYS INCLUDED SOC - SHIPPER OWNED CONTAINER SSHEX - SATURDAYS, SUNDAYS, HOLIDAY S EXCLUDED
SSHINC - SATURDAYS, SUNDAYS, HOLIDA YS INCLUDED
ST - SHORT TONS; 2,000LBS
STBD - STARBOARD
SUB - SUBJECT TO
SWL - SAFE WORKING LOAD
TA - TIME OF ARRIVAL
TC - TIME CHARTER
TCT - TIME CHARTER TRIP
TEU - 20 FT EQUIVALENT UNIT
THC - TERMINAL HANDLING CHARGES
U - YOU
UCE - UNFORESEEN CIRCUMSTANCES EX PECTED
USD - UNITED STATES DOLLARS
USEC - UNITED STATES EAST COAST USGC - UNITED STATES GULF COAST USWC - UNITED STATES WEST COAST UU - UNLESS USED
VOL - VOLUME WCSA - WEST COAST SOUTH AMERICA WIBON - WHETHER IN BERTH OR NOT WIPON - WHETHER IN PORT OR NOT W/M - WEIGHT OR MEASURE
WOG - WITHOUT GUARANTEE
WP - WEATHER PERMITTING
法律英语翻译
Legal English (revised version for the students) Ch.1 The Main Features of Legal English 一、法律英语的英译： David Mellinkoff（加州大学洛杉矶分校法学院教授）：《The Language of the Law》1963 1.legal English---Lawful English Legal parlance（说法、用语）/legal lingo（行话、隐语）/legal jargon（行话、黑话）/legalese( 法律八股文)/language of jurisprudence(法理语言) 2. the English Language of the Law or shortened as “the language of the law” 3. 法律英语与法学英语 二、法律英语的范围： 是否凡是涉及法律的英语（词汇、表达方法、句子结构……）都是法律英语？ 英美法学界所公认的法律英语主要是指普通法国家（common-law countries）的法律人所用的习惯语言（customary language），包括某些词汇、短语，或具有特色的一些表达方法(mode of expressions)。 三、法律英语的主要特点： I. precise or exact (准确) 正常情况下，起草法律文件时，用词造句务必十分精准（with great exactness），因为一旦笔者的思想、观点、企图落实成文字，即成为法庭判断是非的重要依据，因为按严格解释原则(principle of strict construction)或唯名论原则(principle of nominalism)，尽管实践中还存在推测意图原则(principle of presumed intent)，但其不占主导地位，书面文字仍然是法官解释法律文件的唯一依据。 实务中鉴于对法律文件中文字的理解不一，也是常有纠纷出现： e.g. The Charter required that directors “shall be elected on a vote of the stockholders representing not less than two-thirds of outstanding capital st ock of the corporation.” 甲方理解成：被选上董事的人需三分之二的股东投票赞成(a candidate to be elected needs the votes of two-thirds of the stockholders ) 乙方则认为：选董事时须有三分之二的股东出席(two-thirds of the stockholders must be present at the meeting at which the election is held) What’s the judge’s opinion? e.g. 一个阿肯色州的美国人临终前写了一个遗嘱，遗嘱写道： The remainder of the testator’s property should be “divided equally between all of our nephews and nieces on my wife’s side and my niece.” 问题出在对“between”一词的理解上。立遗嘱人妻子一边的外甥和外甥女加在一起共有22个。这句话是指立遗嘱人的遗产的一半归其妻子方的22个外甥和外甥女，另一半归其本人一方的外甥女？还是指将遗产在双方的外甥外甥女中平均分配呢？ 为达准确之目的，常使用下列招法： 1. 使用专门术语（下文有述） 2. 重复使用具有绝对含义的词汇，如all , none, perpetuity, never, unavoidable; 3. 使用具有绝对限制含义的短语：
会计专业词汇英语翻译
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Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
英语四级翻译常用词汇及基本句型
英语四级段落翻译常用词汇：中国历史与文化 京剧Peking opera 秦腔Qin opera 功夫Kungfo 太极Tai Chi 口技ventriloquism 木偶戏puppet show 皮影戏shadowplay 折子戏opera highlights 杂技acrobatics 相声witty dialogue comedy 刺绣embroidery 苏绣Suzhou embroidery 泥人clay figure 书法calligraphy 中国画traditional Chinese painting 水墨画Chinese brush painting 中国结Chinese knot 中国古代四大发明the four great inventions of ancient China 火药gunpowder 印刷术printing 造纸术paper-making 指南针the compass 青铜器bronze ware 瓷器porcelain; china 唐三彩tri-color glazed pottery of the Tang Dynasty 景泰蓝cloisonne 秋千swing 武术martial arts 儒家思想Confucianism 儒家文化Confucian culture 道教Taoism 墨家Mohism 法家Legalism 佛教Buddhism 孔子Confucius 孟子Mencius 老子Lao Tzu 庄子Chuang Tzu 墨子Mo Tzu 孙子Sun Tzu 象形文字pictographic characters 文房四宝（笔墨纸观）the Four Treasures of the Study (brush, ink stick, paper, and ink stone) 《大学》The Great Learning
常用专业术语翻译
1.素质教育：Quality Education 2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient 3. 保险业：the insurance industry 4. 保证重点指出：ensure funding for priority areas 5. 补发拖欠的养老金：clear up pension payments in arrears 6. 不良贷款：non-performing loan 7. 层层转包和违法分包：mutlti-level contracting and illegal subcontracting 8. 城乡信用社：credit cooperative in both urban and rural areas 9. 城镇居民最低生活保障：a minimum standard of living for city residents 10. 城镇职工医疗保障制度：the system of medical insurance for urban workers 11. 出口信贷：export credit 12. 贷款质量：loan quality 13. 贷款质量五级分类办法：the five-category assets classification for bank loans 14. 防范和化解金融风险：take precautions against and reduce financial risks 15. 防洪工程：flood-prevention project 16. 非法外汇交易：illegal foreign exchange transaction 17. 非贸易收汇：foreign exchange earnings through nontrade channels 18. 非银行金融机构：non-bank financial institutions 19. 费改税：transform administrative fees into taxes 20. 跟踪审计：foolow-up auditing 21. 工程监理制度：the monitoring system for projects 22. 国有资产安全：the safety of state-owned assets 23. 过度开垦：excess reclamation 24. 合同管理制度：the contract system for governing projects 25. 积极的财政政策：pro-active fiscal policy 26. 基本生活费：basic allowance 27. 解除劳动关系：sever labor relation 28. 金融监管责任制：the responsibility system for financial supervision 29. 经济安全：economic security 30. 靠扩大财政赤字搞建设：to increase the deficit to spend more on development 31. 扩大国内需求：the expansion of domestic demand 32. 拉动经济增长：fuel economic growth 33. 粮食仓库：grain depot 34. 粮食收购企业：grain collection and storage enterprise 35. 粮食收购资金实行封闭运行：closed operation of grain purchase funds 36. 粮食销售市场：grain sales market 37. 劣质工程：shoddy engineering
法律英语翻译
法律英语翻译：法律翻译常用词汇注释（A-Z） A Ab initio Ab initio是拉丁文，其意思是“自开始之时”或“从头开始”，可以直接翻译为“自始”。在法律英语中，ab initio 的使用频率较高，比较常见。如：ab initio mundi（有史以来），void ad initio（自始无效）等。 Accord accord在普通英语中的含义是符合，一致，在法律英语中则表示和解或和解协议，指指债务人和一个债权人达成的、以偿还部分债务免除全部债务责任的协议。如reach an accord达成和解协议，accord and satisfaction和解与清偿等。 Accused 被告Accused通常指刑事案件的被告，民事诉讼的被告称为Defendant；而申索案件中的被索偿的一方称为Respondent（答辩人）。 Acquire acquire在普通英语中的含义是获得，获取，而且通常指通过后天的努力获得。在法律英语中通常指对公司的购买，收购，我们通常所说的M&A，即是acquire的名词acquisition和merger的缩写。如The foreign investor has acquired more than 10 PRC domestic enterprises engaging in related industries within a year. 外国投资者一年内并购中国境内关联行业的企业超过10个。 Acquittal 罪名不成立。刑事案件经审讯后，被告罪名不成立被释放，称为“The accused is acquitted”。Acquittal 是名词。详见民法中和刑法中表达不同意思的“acquit”一文。 Act act在普通英语中的含义是行动，行为，在法律英语中通常理解为作为，与不作为forbear相对应。如：Notwithstanding anything contained in this Act, the Minister may, on the recommendation of the Commission, direct the Commission to act or forbear from。 Action act在普通英语中的含义是行动，在法律英语中则理解为诉讼，相当于suit或lawsuit，如initiate an action提起诉讼，win an action在诉讼中获胜，defend oneself in an action在诉讼中为自己辩护等。 Adjourn
会计方面专业术语的英文翻译
会计方面专业术语的英文翻译 acceptance 承兑 account 账户 accountant 会计员 accounting 会计 accounting system 会计制度 accounts payable 应付账款 accounts receivable 应收账款 accumulated profits 累积利益 adjusting entry 调整记录 adjustment 调整 administration expense 管理费用 advances 预付 advertising expense 广告费 agency 代理 agent 代理人 agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金 applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用apportioned charge 摊派费用 appreciation 涨价 article of association 公司章程 assessment 课税 assets 资产 attorney fee 律师费 audit 审计 auditor 审计员 average 平均数 average cost 平均成本 bad debt 坏账 balance 余额
balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款