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When the buyer finds the terms and conditions of the offer unacceptable, he will negotiate th

General Commercial English Abbreviations
CAD; C/D
C/B
c.c.
Cert./certif
c/f
cheq; chq
c.o.
c/o
C.O.D.
con. inv.
corp; cpr
Cash against document 见票即付
Clean bill                       光票
Carbon copy                 复打副本
Certificate; certified    证明（书）
Carried forward          过后页
Cheque, check             支票
Certificate of origin  原产地证明
Cash order; care of 现金订单/烦交
Cash on delivery 货到付款/付款交货
Consular invoice  领事发票
Corporation    

1.  pack         v.    put things into a box, bundle, bag, etc. 包装
  e.g.核桃用双层麻袋包装。
        Walnuts will be packed in double gunny bags.
      包装表达常用介词：
       a. in… 用某种容器包装
  e.g.货物用木箱包装。
        The goods are packed in cartons.
       b. in…of…each 用某种容器包装，每件若干
   e.g.童鞋用木箱包装，每箱10打。
   

e.g.货物可在订货两天内

1．L/G (Letter of Guarantee) 担保书，保证书 

2．M/T( Metric Ton) 公吨 

3．N/N (Non-Negotiable, Not Negotiable) 非流通的，不可转让的 

4．O.B/L (Ocean Bill of Lading) 海运提单 

5．O.No. (Order Number) 定单号数 

6．S/D (Sight Draft) 即期汇票 

7．NTB (Non Tariff Barrier) 非关税避垒 

8．T.P.N.D. (Theft, Pilferage and Non-Delivery) 偷窃，提货不着 

9．W.W. (Warehouse to Warehouse) 仓至仓 

Accounting Payable Clerk 应付帐款文员

Accounting Assistant 会计助理

Assistant Portfolio Manager 组合基金经理助理

Accounting Manager 会计经理

Accounts Receivable Clerk 应收帐款文员

Accounting Clerk 会计文员

Actuarial Analyst 保险分析员

人事部 Personnel Department
人力资源部 Human Resources Department

业务部 Sales Department
企划部 Planning Dept.
研发部 R&D（Research and Development Dept.

出口/进口部 Export/ import Department

采购部 Purchasing Department

会计部 Accounting Department

　　Senior Customer Manager 高级客户经理

　　Sales Manager 销售经理

　　Regional Sales Manager 地区销售经理

　　Merchandising Manager 采购经理

　　Marketing and Sales Director 市场与销售总监

　　Director of Subsidiary Rights 分公司权利总监

　　Sales Assistant 销售助理

1.       招标 invite (to) bids/tenders, call for tenders

2.       投标 submission of tender/bid/quotation

3.       招标人 purchaser/buyer

4.       投标人tenderer/bidder

5.       做标，编标 work out tender document

6. &nb

Jingle bell rock

jingle bell, jingle bell, jingle bell rock

jingle bells swing and jingle bells ring
snowing and blowing up bushels of fun
now the jingle hop has begun
jingle bell, jingle bell, jingle bell rock
jingle bells chime in jingle bell time
dancing and prancing in jingle bell square
in the frosty air.
what a bright time, it's the right time
to rock the night away
jingle bell time is a swell time
to go gliding in a one-horse sleigh
giddy-up jingle horse, pick up your feet
jingle around the clock
mix and a-mingle in the jingling feet
that's the jingle bell

jingle bell, jingle bell, j