国际贸易名词辞典

本书《国际贸易名词辞典》（Dictionary of International Trade Terms）为赵瑾编的一部英汉对照国际贸易专业工具书，据文件名标注为1974年出版。OCR可见正文按英文字母顺序排列，以英文术语立目，后附中文译名或释义，内容涵盖国际贸易实务、会计、金融、保险、运输、仓储、关税、拍卖、审计等多个领域。所收词条包括“A certain method of payment”“A certain period”“A certain price”“A certain quality”“A certain quantity”等贸易条件类表述，以及“abandoned property”“abandonment”“abandonment charges”“abate a price”“abatement”“abatement of taxes”“abnormal depreciation”“above par”“absolute acceptance”“absolute advantage”“absolute assignment”“absolute overproduction”“absolute cost”“absolute rent”“absolute total loss”“absolute utility”“absolute value”等。会计与财务类词条尤为集中，如“absorbed burden”“absorbed costs”“absorbed expenses”“absorption”“abstract book”“abstracts”“accelerated depreciation”“acceptable accounting principle”“acceptance”“acceptance bill”“acceptance dealer”“acceptance house”“acceptance market”“acceptance maturity record”“acceptance payable”“acceptance receivable”“acceptance register”“accepted accounting principles”“accepted draft (bills)”“acceptor”等，并大量收录“account”系列词条，如“account balance”“account bill”“account books”“account bought”“account classification”“account current”“account form”“account form of balance sheet”“account form of profit and loss statement”“account of sales”“accountability”“accountable warrant”“accountancy”“accountant”“accountant general”“accountant in bankruptcy”“accounts payable”“account (fiscal) year”“account year”“accounting”“accounting books”“accounting control”“accounting convention”“accounting department”“accounting documents”“accounting item”“accounting machines”“accounting on the accrual basis”“accounting on the cash basis”“accounting organization”“accounting period”“accounting personnel”“accounting practice”“accounting principles”“accounting procedure”“accounting reports”“accounting standards”“accounting statement”“accounting system”“accounting theory”“accounting unit”“accounting year”“account of bankruptcy”“account of executors”“account of payments”“account of proceedings”“account of receipts”“account of receipts and payments”“account of the exchequer”“account receivable”“account sales”“accounts of treasury”“accounts payable ledger”“accounts payable register”“accounts receivable”“accounts receivable assigned”“accounts receivable discounted”“accounts receivable ledger”“accounts receivable register”“account title”“account titles for annual expenditures”“account titles for annual receipts”等，反映出辞典对国际贸易所涉会计科目、财务报表和核算制度的重视。金融与保险类词条有“accident death insurance”“accident frequency”“accident insurance”“accident damage”“accommodation bill of lading”“accommodation bill”“accommodation note (kite)”“accommodation paper”“accrual basis”“accrued assets”“accrued bond interest”“accrued cumulative dividends”“accrued depreciation”“accrued dividends”“accrued expenses”“accrued income”“accrued interest payable”“accrued interest receivable”“accrued items”“accrued liabilities”“accrued payables”“accrued payroll”“accrued profits”“accrued receivables”“accrued rent”“accrued taxes”“accrued wages”“accumulated deficit”“accumulated depreciation”“accumulated dividends”“accumulated outlay”“accumulated profits”“accumulated surplus”“accumulated value”“accumulated wealth”“accumulation”“cumulation of capital”“accumulation of discount”“accumulation schedule”“accumulative sinking fund”“accurate measurement”“acknowledgement of orders”“acquisition”“acquisition cost”“acquisition capital”“active capital”“active trade”“actual capital”“actual cost”“actual debts”“actual depreciation”“actual delivery”“actual liabilities”“actual rate of interest”“actual rent”“actual supply”“actual total loss”“actual utility”“actual value”“actual wage rate”“actual wealth”“actual worth”“ad valorem (method)”“ad valorem duty”“adding machine”“additional budget”“additional order”“additional part of a bill”“additional payment”“additional unit”“additions”“additions to property through surplus”“addressee”“adjunct account”“adjusting entries”“adjustment account”“adjustment memo”“adjustment voucher to effect correction of errors”“administration account”“administration budget”“administration expenses”“administration section”“administrative accounting”“administrative expenses”“administrator”“admiralty court”“admissible assets”“advance”“advance buying for the season's need”“advance charge”“advance department”“advance freight”“advance fund”“advance in price”“advance payment”“advance price”“advance sample”“advance settlement of exchange”“advance settlement of Foreign Exchange for Export”“advance sheets”“advance surrender of export exchange”“advanced capital”“advanced order”“advances to officers and employees”“adventure”“advertising expenses prepaid”“advice”“advice note”“advice of audit”“advice sheet”“advice to correction”“advice of arrival”“advice of bill accepted”“advice of bill collected”“advice of bill paid”“advice of drawing”“advice of shipment”“afloat”“after charge”“after date”“after service”“after sight”“affidavit of export”“affiliated company, affiliated corporation”“affiliated interests”“after-cost”“against all risks”“agency”“agency accounts”“agency agreement”“aggregate”“aggregate amount of L/C”“aggregate amount”“aggregate demand”“aggregate discount”“aggregate expenses of production”“aggregate quasi-rent”“aggregate real surplus”“aggregate rent”“aggregate supply”“agent”“aggregate balance sheet”“aging”“agio”“agree upon a price”“agreement”“agricultural products”“agricultural capital”“agricultural industry”“agricultural economy”“agricultural insurance”“agricultural loans”“agricultural paper”“air bill of lading”“air commerce”“air freight”“air-mail bill of lading”“air-mail service”“air risks”“air transportation insurance”“air trip accident”“airway bill of lading”“all risk insurance”“all sorts of goods in stock”“all squared”“allied company”“all-inclusive income statement”“allocation”“alongside delivery”“allotted annual receipts”“allotment(s)”“allotments”“allotments for annual expenditures”“allowance”“allowance for bad debts”“allowance for depreciation”“allowance on sales”“allowance reserve”“allowances and rebates”“all-purpose balance sheet”“all-purpose financial statements”“alternative cost”“alternative demand”“alternative standard”“alternative supply”“amalgamated balance sheet”“amalgamation”“American foreign trade definition”“amortization”“amortization loan”“amortization of premium”“amortization schedule”“amount”“amount insured”“amount in force”“amount of credit side”“amount of exports”“amount of imports”“analysis of financial statement”“analysis sheet”“analytical accounting”“analytical columns”“analytical journal”“analytical record”“analytical statements”“analytic product”“ancillary revenue”“annual appropriation”“annual audit”“annual balance”“annual budgetary surplus or deficit”“annual closing”“annual consumption”“annual earning”“annual expenditure”“annual labor”“annual ratio of profit”“annual receipts”“annual reckoning”“annual report”“annual report on auditing and inspecting”“annual revenue”“annual social productive value”“annual statement”“annualities”“annuity certain”“annuity due”“annuity insurance”“annuity method”“annuity trust account”“anticipated buying”“anticipated discount”“anticipated profits”“anticipated revenue”“anticipation warrants payable”“anti-dumping”“any other perils”“applicant”“application”“application blank”“application for exchange”“application and allotment book”“application for shares”“application for import of foreign goods”“application for importation of controlled commodities”“application for letter of credit”“application for negotiation of draft under letter of credit”“application for outward remittance or conversion”“applicant for the credit”“application for endorsement”“application for export permit”“application for space”“application for transfer”“application of fund statement”“applied expenses”“applied manufacturing expenses”“application to pass goods through the customs”“applied material handling expenses”“applied selling and administrative expenses”“apply for loans secured”“apply for remittance”“apportioned tax”“apportioned charges”“apportionment”“appraisal company”“appraisal of plant assets”“appraisal surplus”“appraised value”“appraiser”“appraisal”“appraisement”“appreciated value”“appreciation”“appreciated currency”“appreciation of fixed assets”“appreciation of money”“appropriated materials”“appropriated profits”“appropriated surplus”“appropriation”“appropriation account”“appropriation allotment”“appropriation analysis”“appropriation budget”“appropriation encumbrance”“appropriation ledger”“appropriation section”“appropriations for additions of property”“appropriations for annual expenditures”“appropriations for repayment of funded debt”“appropriations from surplus”“approval sales”“approved budget”“approved budget allotment”“arbitrage”“arbitrage account”“arbitrage transaction”“arbitrated par”“arbitrated rate of exchange”“arbitration of exchange”“arithmetical discount”“arithmetical unit”“arrears”“arrival at port”“arrival bill”“arrival notice”“arrive”“article”“articles from the store rooms”“articles for partnership”“articles of association, articles of incorporation”“articles of co-partnership”“articles of merchandise”“articles of trade”“ask the price of”“assembly cost”“assembly cost system”“assembly type of industry”“assessed value”“assessment”“assessment fund”“assessment receipts”“assessment receivable”“assessment rolls”“assessment valuation”“assets”“asset accounts”“asset-income ratio”“asset ratio”“asset reserve”“assets and liabilities accounts”“assignable indirect charges”“assignment”“assignor”“assistant accountant”“associated company”“associated enterprise”“assortment”“assumed cost, interest, etc.”“assumed liabilities”“assurer”“at a low price”“at factory”“at fixed period”“at godown”“at par”“at sale”“at sight”“at wharf”“auction”“to put up for auction”“to sell by auction”“auctioneer, vendue master”“audit”“audit certificate”“audit clerk”“audit diary”“audited vouchers”“audit expense”“audit fee”“auditing officers”“audit memorandum”“audit of expenditures”“audit of public loans”“audit of public properties”“audit of returns”“audit of treasury”“auditor”“auditor's certificate”“auditor's comments”“auditor's liability, auditor's responsibility”“auditor's report”“audit programme”“audit report”“autarchy”“authorised capital”“authority”“authorization sheet for purchases of exchange”“authorized stock”“authority to purchase”“authority to pay”“authority to purchase”“authorized capital stock”“authorized capital stock account”“authorized mortgage bonds”“authorized value”“auxiliary accounting unit”“auxiliary book(s), auxiliary material”“auxiliary record”“auxiliary unit budget”“available assets”“available balance”“available cash”“available income”“available surplus”“aval”“average”“average adjuster”“average balance”“average bond”“average clause”“average capital”“average cost”“average due date”“average earnings”“average investment”“average rate of profit”“average stock”“average tare”“average unit cost”“average unit price”“average weight”“averaging maturity”“averaging of accounts”“averaging stock”“aviation insurance”等。辞典以英文术语立目，中文释义简洁，部分词条附有说明性括注，如“acceptance”释为“驗收；認付”，“accountable warrant”释为“責任支出的支付命令（即事前未經審計的支付命令）”，“administrative accounting”释为“管理會計（為供給管理員管理上所需資料的會計）”，“after-cost”释为“後續成本（指銷售後仍須繼續支付的成本）”，“alongside delivery”释为“船邊交貨”，“amalgamated balance sheet”注“同consolidated balance sheet”，“application of fund statement”注“同statement of application of funds”，“analytical journal”注“同columner journal”等，便于读者理解术语含义及同义关系。本书可供国际贸易、金融、会计、保险、运输等领域的从业者和研究者查阅，也可作为了解20世纪70年代国际贸易术语汉译及专业工具书编纂面貌的参考资料。本次仅见前20页，后续内容待补。