2024年2月18日发(作者：)

缩写

Incoterms 国际贸易术语解释通则

ISO 国际标准化组织

TT 电汇 telegraphic transfer

MT 信汇 mail transfer

DD 票汇 banker’s demand draft

E组（发货） 定目的港）

EXW 工厂交货（……指定地点） CPT 运费付至（……指定目的地）

F组（主运费未付） CIP 运费、保险费付至（…指定目的地）

FCA 货交承运人（……指定地点） D组（到达）

FAS 船边交货（……指定装运港） DAF 边境交货（……指定地点）

FOB 船上交货（……指定装运港） DES 目的港船上交货（……指定目的港）

C组（主运费已付） DEQ 目的港码头交货（……指定目的港）

CFR 成本加运费（……指定目的港） DDU 未完税交货（……指定目的地）

CIF 成本、保险费加运费付至（……指DDP 完税后交货（……指定目的地）

Revenue tariff 财政关税 is a tariff which is collected mainly for income purpose.

Protection tariff 保护关税 is a tariff which is collected in order to protect the domestic market.

Import duty 进口税 Export duty 出口税 Import surtax 进口附加税

Countervailing duty 反补贴税 is collected against bounty or grant during production, transport,

and export, etc.

Anti-dumping duty 反倾销税 is collected when importing country believes that there is a

dumping.

Variable levy 差价税 is collected at the difference between world market prices and the support

prices for domestic producers to make the imported commodities no more competitive in price

than the domestic commodities.

Specific duty 从量税is collected per physical unit---according to weight, volume,

measurement,and quantity, etc.

Ad valorem duty 从价税 is collected according to value or price.

Mixed or compound duty 混合税 is collected according to either specific duty or ad valorem

duty first, then the other.

Alternative duty 选择税 is collected whichever the higher between specific duty and ad

valorem duty.

Foreign exchange control 外汇管制 advanced deposit 进口押金制

Shipping marks 运输标志 Indicative marks 指示性标志

Information marks 信息标志 Warning marks 警示性标志

Liner 班轮：A liner is a passenger or cargo vessel that operates over a regular route according to

an advertised time-table.

Tramp 不定期货船：refers to a cargo ship not operating on regular routes and schesules, and

picking up cargo from almost any port only when it is chartered (hired) from the ship operator.

Charter party 租船合同：is a written contract between the ship operator and the charterer.

Voyage charter 程租船：is the hire of a ship on the basis of voyage.

Time charter 期租船：is the hire of a ship on the basis of time.

Laytime 装卸时间

Demurrage 滞港费：is a charge required as compensation for the delay of a ship beyond its

laytime.

Dispatch money 速遣费：is paid by the ship-owner to the charterer as an amount of

compensation, if the loading /unloading can be completed in less time allowed in the voyage

charter party.

Deviation surcharge 偏航附加费 More or less clause 溢短装条款

Shipped/ On Board B/L 已装船提单 Long Form Bill of Lading 详式提单

Received for Shipment B/L 备运提单 On Deck B/L 甲板货物提单

Clean B/L 清洁提单 State B/L 过期提单

Dirty B/L 不清洁提单 Groupage B/L and House B/L 成组提单

Straight B/L 记名提单 Ante-dated B/L 倒签提单

Order B/L 凭指提单 Advanced B/L 预签提单

Bearer B/L 不记名提单/ 来人提单 Freight Prepaid B/L 运费预付提单

Freight Collect or Freight at Destination B/L

Direct B/L 直达提单

Transshipment B/L 转船提单 运费到付提单

Through B/L 联运提单 Minimum B/L 最低运费提单

Combined Transport Document (CTD) 联运Separate B/L 分提单

单据 Switch B/L 转开提单

Short Form Bill of Lading 简式提单

Foreign exchange 外汇 is the currency of any foreign country which is the authorized

instrument of settlement and the basis for record keeping in that country.

Foreign exchange rate 外汇汇率 is the price relationship between the currencies of two

countries or the price of one currency in terms of the other.

Direct quotation 直接标价法 is the home currency price of one unit of foreign currency.

Indirect quotation 间接标价法 is the foreign currency price of one unit of home currency.

Definite offer 实盘 is the offer with engagement.

Indefinite offer 虚盘 is the offer without engagement.

Draft 汇票 is an unconditional order in writing signed by one party requesting a second party to

make payment in lawful money immediately or at a determinable future time to a third party.

Commercial draft 商业汇票 is one that is drawn by a firm or an exporter.

Banker’s draft 银行汇票 is drawn by one bank on another bank.

Sight draft 即期汇票 is one that is payable on presentation.

Time/usance draft 远期汇票 is one that is payable in a specified number of days after 1) its date

of issue; 2) its date of acceptance; 3) the date of B/L or at a fixed future date.

Clean draft 光票 is one that is paid without the presentation of any other documents attached.

Documentary draft 跟单汇票 is one that should be paid only when certain documents have

been attached to and presented together with the draft.

Promissory note 期票/本票 is an unconditional promise in writing made by one person to

another signed by the maker engaging to pay on demand or at a fixed or determinable future time

a sum of money to or to order of a specified person or to bearer.

Documentary Letter of Credit 跟单信用证

Documents against payment at sight (D/P Sight) 即期付款交单

Documents against payment after sight（D/P After Sight) 远期付款交单

Documents against acceptance （D/A) 承兑交单

Irrevocable L/C 不可撤销信用证 Open account 赊销

Documentary collection 跟单托收 is a means of ensuring that goods are only handed over to the

buyer when the amount shown on a bill of exchange is paid or when the customer accepts the bill

as a contract to pay by a specified date.

Total loss 全部损失 Particular average 单独海损

Actual total loss 实际全损

Constructive total loss 推定全损

General average 共同海损

Utmost good faith 最大诚信原则 Proximate cause 近因原则

Indemnity 赔偿原则 Subrogation 取代原则

China Insurance Clause (CIC) 中国保险条例 Additional coverages 附加险

Free from particular average（FPA)平安险

With average /With particular average (WA/

Institute Cargo Clauses (ICC) 协会货物条款

WPA) 水渍险 ICC(A) 全 ICC(B)水渍 ICC(C)平安

All risks (AR) 全险

英译汉） Mixed policy 混合保单

Time policy 定期保单 Floating policy 流动保单

Voyage policy 航程保单 Open policy 预约/开口/总保单

Commodity inspection certificate商检证书 Re-inspection 复检

Force majeure 不可抗力 event is one that can generally be neither anticipated nor brought

under control.

Negotiation 协商

Arbitration 仲裁 is a method of having a dispute between 2 or more parties resolved by impartial

persons called arbitrators who are knowledgeable in the subject matters of dispute.

Lawsuit 诉讼

Export license/permit 出口许可证 Commercial invoice 商业发票

Import license/permit 进口许可证 Consular invoice 领事发票

Pro-forma invoice 形式发票 Customs invoice 海关发票

Bill of exchange 汇票 is an unconditional order in writing signed by one party requesting a

second party to make payment in lawful money immediately or at a determinable future time to a

third party.

Certificate of origin 原产地证书 Packing list/weight memo 重量单

Certificate of health/Sanitary certificate 健康Bill of Lading 提单

证书 Dock receipt 码头收据

Certificate of inspection 检验证书 Mate’s receipt 大副收据

Certificate of value 价值证书 Air Waybill 空运单