国际贸易词汇Aabovepar高于票面值absoluteadvantage绝对优势acceptance（l）承兑；承兑票据，（2）承诺acceptanceofbillofexchange汇票承兑；票据承兑acceptor承兑人accidentinsurance意外保险account（1）帐；账户，（2）科目，（3）客帐accountpayable应付帐款accountpayeeonly只限存入抬头人账户；只可转帐accountreceivable应收帐款accountant会计人员；会计主任；会计师accumulateddividend累积股息acid-testratio酸性测验比率activepartner参与管理合伙人；活跃合伙人adhoccommittee临时委员会；专责委员会administration行政advertising广告advertisingagency广告公司；广告代理商advertisingappeal广告诉求advertisingmedia广告媒介advicenote交货通知书agent代理人aidstotrade贸易辅助服务airfreight航空货运费airtransport航空运输airwaybill空运提货单；空运提单AllOrdinariesIndex所有普通股指数allocate分配allotment分配数allowance（l）折让，（2）津贴amalgamation合并AmericanChamberofCommerceinHongKong,The香港美国商会annualgeneralmeeting周年大会；年会annualreport年报ante-datedcheque倒填日期的支票arbitrator仲裁人ArticlesofAssociation组织章程AsianDevelopmentBank(ADB)亚洲发展银行asset资产association社团atpar按票面值auction拍卖authorizedcapital注册股本；法定股本auto-pay自动转帐支付automaticcredittransfer自动转帐收款automatictellermachine自动柜员机averageclause受保范围；损失条款avoidablerisk可避免之风险financialinstitution财务机构；金融机构financialmarket金融市场；财务市场financialstatement财务报表financialyear财政年度；会计年度finishedgoods制成品fireinsurance火险firm商号；商行；企业fixedasset固定资产fixedcapital固定资本fixeddepositaccount定期存款账户fixedliability固定负债floatingdebenture浮动抵押公司债券foreigncorporation外国公司foreignexchange外汇foreignexchangecontrol外汇管制foreignexchangerate汇率foreigntrade对外贸易；国际贸易forfeitedshare没收股份founders'share创办人股本；发起人股本franchise营业特权；专利权franchisee特许权使用人franchisor特许权拥有人frankingmachine邮戳机freealongsideship(FAS)船边交货价freecurrency自由货币freeonboard(FOB)船上交货价；离岸价freeport自由港freetrade自由贸易freight运费fringebenefit额外利益；附带福利fullliability全部责任fund（1）基金，（2）资金futurescontract期货合约futuresdeals期货交易futuresmarket期货市场futuresprice期货价格Ggearingratio资本与负债的比率；资本借贷比率generalaverage共同海损generalpartner普通合伙人generalpartnership普通合伙gilt-edgedsecurity金边证券goods货品goodwill商誉grading等级grossloss毛损grossmargin毛利grossprofit毛利quickasset速动资产quickratio速动比率quietpossession不受干扰享用权quota配额quotation报价单Rrailtransport铁路运输rateofreturn报酬率；收益率；盈利率；回报率rateofstockturn存货周转率rateofturnover周转率re-export转口；转口货receipt（1）收据，（2）收入recordeddelivery记录派递redchips红筹股redeemablepreferenceshare可赎回优先股redemption偿还；赎回refund退款；退现registeredcapital注册股本；法定股本RegistrarofCompanies公司注册官registrationofcompanies公司注册reinsurance再保险；分保remittance汇款remittanceadvicenote汇款通知书rendu卖方负责运费之报价repossession收回已出售之货品requisition请求单reserve公积金；储备resource资源restrictedlicensebank有限制持牌银行retailbanking零售性银行业务retailcooperativesociety零售合作社retailprice零售价retailtrade零售业；零售贸易retailer零售商retainedearnings滚存盈余；保留盈余；营业盈余returnoninvestment投资报酬率；投资回报率revenuereserve收益储备；保留盈余revocableletterofcredit可撤销信用证rightsissue股权发行；供股riskpooling分担风险；风险汇合；...
