Invoicing 開發票
T/T Telegraphic Transfer 電匯
A/C Account 帳戶
Appreciate 升值
Depreciate 貶值
Ditto/Do 同上
Credit Note 貸方通知單
Debit Note 借方通知單
Financial Responsibilities 財務責任
Capital Budget 資金預算
Cash Flow 流動資金
Balance Sheet 資產負債表
Statement of Account 對帳單
Amount Receivable 應收款
Account Payable 應付款
Accounting Dept。 財務處/會計科
CUR Currency 貨幣
PRO FORMA INVOICE An invoice composed in lieu of original invoice (代發票)
Consular Invoice 領事發票
Documentary Credit 單證信譽
ALL RISKS （War，Strike，Riot，Mob not included） 全險（綜合險）
POLICY 保單
Insurance Premium 保費
We usually effect insurance for 110% of invoice value. （貨運險）按發票金額的110%投保
The insurance value is calculated as : 投保金額計算方法
Costs of goods + amount of freight + insurance premium +
a percentage of profit on the sale of goods
the extra premium
其它險種保費
VOYAGE POLICY 航次保單
THE HAGUE RULES 海牙規則
Less risk of damage 受損風險小
Case 案例
Complaint 投訴
Justified / unjustified complaint 合理/不合理投訴
Dispute 爭議
Surveyor 檢驗師
Cargo Surveyor 商檢員/師
Surveyors Report 檢驗報告
Be （not）liable for the damage （不）對貨損負責
The damage was obviously attributed to defective packing。 顯然是因包裝而造成貨損
Endorse 背書
Liquidated Damage 違約賠償金
Claim 索賠
Claimant 提賠方（人）
Irrespective of the result 不論結果如何
Within time limit 在規定期限內
Penalty 處罰
High fines 重罰
To be found short （missing/damaged） 短缺（滅失/受損）
Final settlement of a claim 最終結案
Financial capabilities 財力
Payment will be made by 8 quarterly installments 每季度付一次，8期付清
though the grand total was correct 雖說總計數沒錯
Confidential 保密
IMO International Maritime Organization 國際海事組織
IMDG Code International Maritime Dangerous Goods Code
The IMO recommendations for the carriage of
dangerous goods by sea 國際海事組織危險品編碼
Incoterms a set of uniform rules codifying the interpretation
of trade terms defining the rights and obligation
of both buyer and seller 國際貿易術語解釋通則
To recognize the validity of the comments 注意到這些說法的合理性
ECU European Currency Units。A financial unit used for EC accounting 歐元單位
