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小规模公司企业所得税有哪些优惠政策

小规模公司企业所得税优惠政策包括

一、减免税率

对小型微利企业,其所得税率有所减免,具体税率根据地区及年度政策有所不同。

二、税收返还或抵扣

小规模公司在一定条件下可以享受税收返还或抵扣的优惠,比如投资于特定领域或进行技术创新时。

三、资产折旧与摊销的灵活处理

对于小规模公司,税务部门在资产折旧与摊销方面给予了较大的灵活性,这有助于企业减轻现金流压力。

详细解释如下

一、减免税率优惠:为了鼓励小微企业的发展,国家对其所得税率进行了减免。这种减免通常基于企业的年应纳税所得额、资产总额及从业人数等因素。具体的减免税率及适用范围会因政策调整而有所变化,企业需要关注当年的税收政策公告。

二、税收返还或抵扣优惠:当小规模公司在某些特定领域投资,如高新技术、节能环保等领域,或者进行技术创新、产品研发等活动时,可能享受到税收返还或抵扣的优惠。这种政策旨在鼓励企业加大研发投入,促进产业升级和科技创新。

三、资产折旧与摊销的灵活处理:对于小规模公司而言,税务部门在资产折旧和摊销方面给予了较为宽松的政策。企业可以根据自身情况选择适合的折旧方法,以及更灵活的摊销期限,从而在一定程度上减轻企业的税务负担,优化现金流管理。

以上优惠政策有助于小规模公司减轻税务负担,提高经营效益,促进企业的健康发展。企业应密切关注税收政策的变化,以充分利用相关优惠。

物流海运专用术语<英语》

看看如下的内容吧:
A
alongside -- The side of a vessel.
B
barrel -- A measurement term that refers to 42 gallons of liquid at 60 degrees Fahrenheit (15.56 degrees Celsius).
berth -- The structure where a vessel is secured for the loading and unloading cargo.
bonded warehouse -- A warehouse authorized by customs authorities for the storage of goods on which payment of duties is deferred until the goods are removed.
bow -- The front of a vessel. Also see stern.
breakbulk cargo -- Loose, non-containerized products. Examples include steel slabs and coils.
bulk cargo -- Loose cargo shipped in the cargo hold of a vessel without mark and count. Examples include coal, grain and sulfur.
bunker -- A maritime term that refers to fuel used aboard a vessel.
C
cargo -- Freight loaded into a vessel.
cargo manifest -- A list of all cargo carried on a specific vessel voyage.
cargo tonnage -- Most ocean freight is billed on the basis of weight or measurement tons (W/M). Weight tons can be expressed in short tons of 2,000 pounds, long tons of 2,240 pounds or metric tons of 1,000 kilos (2204.62 pounds). Measurement tons are usually expressed in cargo measurements of cubic feet (one cubic foot equals 0.03 cubic meters) or cubic meters (one cubic meter equals 35.31 cubic feet). Typically, 40 cubic feet (1.13 cubic meters) is the measurement standard.
carrier -- Any person or entity who, in a contract of carriage, undertakes to perform or procure the performance of carriage by rail, road, sea, air, inland waterway or by a combination of such transportation modes.
chassis -- A frame with wheels and container-locking devices in order to secure the container for movement.
container -- A truck trailer body that can be detached from the chassis for loading into a vessel, a railcar, or stacked in a container depot. Containers may be ventilated, insulated, refrigerated, flat rack, vehicle rack, open top, bulk liquid or equipped with interior devices. A container may be 20 feet (6.1 meters), 40 feet (12.19 meters), 45 feet (13.72 meters), 48 feet (14.63 meters) or 53 feet (16.15 meters) in length, eight feet (2.44 meters) or eight feet, six inches (2.59 meters) in width, and eight feet, six inches (2.59 meters) or nine feet, six inches (2.9 meters) in height.
container freight station (CFS) -- A shipping dock where cargo is loaded ( stuffed ) into or unloaded ( stripped ) from containers. Container reloading from/to rail or motor carrier equipment is a typical activity.
container terminal -- An area designated for the stowage of cargo in containers. Usually accessible by truck, railroad and marine transportation, the terminal is where containers are picked up, dropped off, maintained and stored.
containerization -- Stowage of general or special cargo in a container for transport in various modes.
containerload -- A cargo load sufficient in size to fill a container either by cubic measurement or by weight.
container port -- A seaport that features cargo terminals developed specifically to handle marine cargo containers.
D
dock -- For ships, a cargo-handling area where a vessel normally ties up. For land transportation, a loading or unloading platform at an industrial location or carrier terminal.
doublestack train -- A train using specialized railcars that enable marine cargo containers to be stacked one atop another.
draft -- The number of feet (or meters) that the hull of a ship is beneath the surface of the water.
dry bulk container -- A container constructed to carry grain, powder and other free-flowing solids in bulk. Used in conjunction with a tilt chassis or platform.
dry cargo -- Cargo that is solid in nature and normally does not require temperature control.
E
export -- Shipment of goods to a foreign country.
F
feeder service -- Cargo to/from regional ports are transferred to/from a central hub port for a long-haul ocean voyage.
feeder vessel -- A short-sea vessel that transfers cargo between a central hub port and smaller spoke ports.
FEUs -- Maritime abbreviation for 40-foot equivalent units, which refers to containers that are 40 feet (12.19 meters) in length. One FEU is equal to two TEUs, or 20-foot equivalent units. See TEUs.
flat car -- A railcar without a roof and walls.
flat rack/flat bed container -- A container with no sides and frame members at the front and rear for cargo loading from the sides and top.
foreign-trade zone -- A free port in a country divorced from Customs authority but under government control. Merchandise, except that which is prohibited, may be stored in the zone without being subject to import duty regulations.
free port -- A restricted area at a seaport used for the handling of duty-exempt import goods.
freight -- Refers to either the cargo carried or the charges assessed for carriage of cargo.
freight forwarder -- A person whose business is to act as an agent on behalf of the shipper. A freight forwarder frequently makes the booking reservation.
G
gateway -- A point at which freight moving from one territory to another is interchanged between transportation lines.
gross weight -- The entire weight of goods, packaging, container and freight car, ready for shipment. Generally, the combined weight limit of the cargo, container and tractor for highway transport is 80,000 pounds (36,287.39 kilograms).
H
hatch -- The opening in the deck of a vessel, providing access to the cargo hold.
I
import -- Shipment of goods from a foreign country.
inland carrier -- A transportation line that hauls export or import traffic between ports and inland points.
intermodal -- A shipping term denoting the interchangeable movement of cargo containers between different modes of transportation, primarily ship, truck and train, where the equipment is compatible with the multiple transport systems.
J
Jacob s ladder -- A rope ladder suspended from the side of a vessel that is used for boarding.
just in time (JIT) -- In this method of inventory control, warehousing is minimal or non-existent: The container is a movable warehouse and must arrive neither too early nor too late
K
knot -- One knot is equal to one nautical mile (6,076 feet or 1,851.96 meters) per hour. In the early sailing days, speed was measured by tossing overboard a log secured by a line. Knots were tied into the line at intervals of approximately six feet (1.83 meters). The number of knots measured was then compared to the time required to travel the distance of 1,000 knots in the line.
L
laden -- Loaded aboard a vessel.
landbridge -- The movement of cargo, by water, from one country through the port of another country, by rail or truck, to an inland point in that country or to a third country. For example, cargo from Japan is landbridged across the United States to France.
liquid bulk -- Cargo that is fluid in nature and typically transported in tankers. Examples include oil and other petroleum products.
longshoreman -- An individual employed in a port to load and unload cargo vessels.
loose -- Without packing.
M
maritime -- Business pertaining to commerce or navigation transacted upon the sea or in seaports.
meter -- One meter is equal in length to 3.28 feet or 39.37 inches.
metric ton -- One metric ton is equal in weight to 2,204.62 pounds or 1,000 kilograms.
mile -- One mile is equal to 5,280 feet or 1.61 kilometers on land. Also see nautical mile.
mini-landbridge -- An intermodal system for transporting containers by ocean and then by rail or motor to a port previously served as an all-water move. For example, cargo from China is mini-landbridged through Seattle to New York.
multimodal -- Synonymous with intermodal for all practical purposes.
N
nautical mile -- One nautical mile is equal in length to 607,612 feet or 1.85 kilometers, which is the distance of one minute of longitude measured at the equator. Also see mile.
near-dock railyard -- A cargo facility used primarily to sort marine cargo containers and assemble into trainloads bound for common destinations. These railyards are located inland, in close proximity to a port waterfront.
non-vessel operating common carrier (NVOCC) -- A cargo consolidator in ocean trades that will buy space from a carrier and subsell it to smaller shippers. The NVOCC conducts itself as an ocean carrier, except that it will not provide the actual ocean or intermodal service.
O
on-dock railyard -- A cargo facility used primarily to sort marine cargo containers and assemble them into trainloads bound for common destinations. These railyards are located on a port waterfront.
origin -- The location where a freight shipment begins its movement.
overheight cargo -- Freight that is more than eight feet high, or too tall to fit into a standard container.
P
pallet -- A platform with or without sides, on which a number of packages or pieces may be loaded to facilitate handling by a forklift or similar functioning equipment.
pier -- The structure where a vessel is secured for the loading and unloading cargo.
piggyback -- A transportation arrangement whereby truck trailers and their loads are carried and moved by train to a destination.
port -- There are three common definitions:
1. A harbor with piers or docks.
2. The left side of a ship when facing the bow. Also see starboard.
3. An opening in a vessel s side, used for handling freight.
port of call -- A port where a vessel discharges or receives freight.
port of entry -- A port where cargo enters a country and is unloaded.
port of exit -- A port where cargo is loaded and leaves a country.

Q
quay -- A structure attached to land to which a vessel is moored. Also see “berth, dock and pier.
R
ramp -- A railroad terminal where containers are received or delivered and trains are loaded or discharged.
reefer -- An industry term for a refrigerated or temperature-controlled container.
relay -- The transfer of containers from one ship to another when both vessels are controlled by the same network (carrier) manager.
revenue ton -- A ton measurement on which shipments are freighted. If cargo is rated as weight or measure (W/M), whichever produces the higher revenue will be considered the revenue ton. Weights are based on metric tons and measures are based on cubic meters. Hence, one revenue ton is equal to one metric ton (2204.62 pounds) or one cubic meter (35.31 cubic feet).
roll-on roll-off (Ro/Ro) -- A method of ocean cargo service using a vessel with ramps, which allow wheeled containers, trailers or vehicles to be loaded and unloaded without the use of cranes.
S
service -- A string of vessels that makes a particular voyage and serves a particular market.
ship chandler -- An individual or company selling equipment and supplies to ships.
shipper -- The person or company who usually is the supplier or owner of commodities shipped. Also called the consignor.
ships --There are nine basic types of ships:
1. barge carriers -- Ships designed to transport barges.
2. bulk carriers -- All vessels designed to carry bulk cargo, such as grain, fertilizers, ore and oil.
3. combination passenger and cargo ships -- Cargo vessels with the capacity for 13 or more passengers.
4. freighters -- Comprises refrigerated and unrefrigerated breakbulk vessels, containerships, partial containerships, roll-on roll-off vessels and barge carriers.
5. full containerships -- Vessels equipped with permanent container cells for container storage, with little or no space for other types of cargo.
6. general cargo carriers -- This category includes breakbulk freighters, car carriers, cattle carriers, pallet carriers and timber carriers.
7. partial containerships -- Multipurpose containerships with one or more, but not all, cargo compartments fitted with permanent container cells. The remaining compartments are used for noncontainerized cargo.
8. roll-on roll-off vessels -- Specialized ships designed to carry wheeled containers, trailers and vehicles using onboard ramps.
9. tankers -- Ships fitted with tanks for storage of liquid cargo, such as crude petroleum and petroleum products, chemicals, liquefied gas, wine and molasses.
short ton -- One short ton is equal in weight to 2,000 pounds or 0.91 metric tons.
side loader -- A lift truck fitted with lifting attachments operating on one side for handling containers.
slip -- A ship s berth between two piers.
spreader -- Equipment designed to lift containers by their corner casters.
stack car -- An articulated five-platform railcar that allows containers to be doublestacked one atop another.
stack train -- A rail service whereby railcars carry containers doublestacked on specially operated unit trains.
starboard -- The right side of a ship when facing the bow. Also see port.
stern -- The end of a vessel. Also see bow.
stevedore -- A person or company that employs longshore workers and establishes agreements to load or unload ships.
stowage -- A marine term that refers to loading freight into vessels cargo holds.
straddle carrier -- Mobile truck equipment that is capable of lifting containers within its own framework.
supply chain -- A logistical management system that integrates the sequence of activities from delivery of raw materials to the manufacturer to delivery of the finished product to the customer. Just in time is an example of supply chain management.
T
tariff -- A publication that sets forth the charges, rates and rules of ports and transportation companies.
terminal -- An assigned area where containers are prepared for loading into a vessel, train or truck, or are stored immediately after discharge from the vessel, train or truck.
TEUs -- Maritime abbreviation for 20-foot equivalent units, which refers to containers that are 20 feet (6.1 meters) in length. Two TEUs are equal to one FEU. Also see FEU.
transship -- To transfer goods from one transportation line to another, or from one ship to another.
turnaround -- In water transportation, the time between the arrival and departure of a ship from a port.
U
unit load -- Packages loaded onto a pallet, in a crate or any other way that enables them to be handled at one time as a unit.
unit train -- A train comprising a specified number of railcars that remain together as a unit until reaching a designated destination.
unitization -- The consolidation of a quantity of individual items into one large shipping unit to facilitate handling. Also: The loading of one or more large items of cargo onto a single piece of equipment, such as a pallet.

V
vanning -- A marine term for stowing cargo in a container
warehouse -- A place for the reception, delivery, consolidation, distribution and storage of cargo.
W
warehousing -- The storage of cargo.
weights and measures --
1. One cubic meter is equal to 35.31 cubic feet.
2. One long ton, or gross ton, is equal to 2,240 pounds or 1,016.05 kilograms.
3. One measurement ton is equal to 40 cubic feet or one cubic meter.
4. One metric ton, or kilo ton, is equal to 2,204.62 pounds or 1,000 kilograms.
5. One short ton, or net ton, is equal to 2,000 pounds or 907.18 kilograms
Y
yard -- This term commonly refers to a railroad yard with many rail tracks for assembling, storing or switching freight trains.
物流行业术语的英文翻译
Gross Registered Tonnage (GRT) 注册(容积)总吨
Net Registered Tonnage (NRT) 注册(容积)净吨
Deadweight Tonnage (All Told) (DWT or D.W.A.T) 总载重吨位(量)
Gross Dead Weight Tonnage 总载重吨位
Dead Weight Cargo Tonnage (DWCT) 净载重吨
Light Displacement 轻排水量
Load (Loaded)Displacement 满载排水量
Actual Displacement 实际排水量
Over weight surcharge 超重附加费
Bunker Adjustment Factor (Surcharge) (BAS or BS) 燃油附加费
Port Surcharge 港口附加费
Port Congestion Surcharge 港口拥挤附加费
Currency Adjustment Factor (CAF) 货币贬值附加费
Deviation surcharge 绕航附加费
Direct Additional 直航附加费
Additional for Optional Destination 选卸港附加费
Additional for Alteration of Destination 变更卸货港附加费
Fumigation Charge 熏蒸费
Bill of Lading 提单
On Board (Shipped) B/L 已装船提单
Received for shipment B/L 备运(收妥待运)提单
Named B/L 记名提单
Bearer B/L 不记名提单
Order B/L 指示提单
Blank Endorsement 空白备书
Clean B/L 清洁提单
In apparent good order and condition 外表状况良好
Unclean ( Foul, Dirty) B/L 不清洁提单
Direct B/L 直航提单
Transshipment B/L 转船提单
Through B/L 联运提单
Multi-modal (Inter-modal, combined) transport B/L 多式联运提单
Long Form B/L 全式提单
Short Form B/L 简式提单
Anti-dated B/L 倒签提单
Advanced B/L 预借提单
Stale B/L 过期提单
On Deck B/L 甲板货提单
Charter Party B/L 租约项下提单
House B/L 运输代理行提单
Seaworthiness 船舶适航
Charter Party ( C/P) 租船合同(租约)
Voyage charter party 航次租船合同
Time Charter Party 定期租船合同
Bareboat (demise) Charter Party 光船租船合同
Common carrier 公共承运人
Private carrier 私人承运人
Single trip C/P 单航次租船合同
Consecutive single trip C/P 连续单航次租船合同
Return trip C/P 往返航次租船合同
Contract of Affreightment (COA) 包运合同
Voyage Charter Party on Time Basis 航次期租合同
Fixture Note 租船确认书
Free In (FI) 船方不负责装费
Free Out (FO) 船方不负责卸费
Free In and Out (FIO) 船方不负责装卸费
Free In and Out ,Stowed and Trimmed (FIOST) 船方不负责装卸、理舱和平舱费
Declaration of ship´s Deadweight Tonnage of Cargo 宣载通知书
Dunnage and separations 垫舱和隔舱物料
Lump-sum freight 整船包价运费
Weather working days (W.W.D) 良好天气工作日
Notice of Readiness (NOR) 船舶准备就绪通知书
Idle formality 例行手续
Laytime statement 装卸时间计算表
Damage for Detention 延期损失
Customary Quick Despatch (CQD) 习惯快速装运
International Maritime Dangerous Goods Code (IMDG) 国际海上危险品货物规则(国际危规)
Booking Note 托运单(定舱委托书)
Shipping Order (S/O) 装货单 (下货纸)
Mate´s Receipt 收货单
Loading List 装货清单
Cargo Manifest 载货清单(货物舱单)
Stowage Plan 货物积载计划
Dangerous Cargo List 危险品清单
Stowage Factor 积载因素(系数)
Inward cargo 进港货
Outward cargo 出港货
Container yard (CY) 集装箱堆场
Container Freight Station ( CFS) 集装箱货运站
Container Load Plan 集装箱装箱单
Conventional Container Ship 集装箱两用船
Semi-container Ship 半集装箱船
Full Container Ship 全集装箱船
Full Container Load (FCL) 整箱货
Less Container Load (LCL) 拼箱货
Delivery Order (D/O) 提货单(小提单)
Dock receipt 场站收据
Twenty equivalent unit (TEU) 二十尺集装箱换算单位
Equipment Interchange Receipt ( EIR) 集装箱设备交接单
Demurrage 滞期费
Crew List 船员名册
Log book 航行日志
Liner transport 班轮运输
Tramp transport 不定期(租船)运输
Minimum Freight 最低运费
Maximum Freight 最高运费
Accomplish a Bill of Lading (to) 付单提货
Ad valorem freight 从价运费
Address commission (Addcomm) 回扣佣金
Adjustment 海损理算
Average adjuster 海损理算师
Average bond 海损分摊担保书
Average guarantee 海损担保书
Act of God 天灾
All in rate 总运费率
Annual survey 年度检验
All purposes (A.P) 全部装卸时间
All time saved (a.t.s) 节省的全部时间
Always afloat 始终保持浮泊
Anchorage 锚地
Anchorage dues 锚泊费
Arbitration award 仲裁裁决
Arbitrator 仲裁员
Arrest a ship 扣押船舶
Area differential 地区差价
Addendum (to a charter party) ( 租船合同)附件
Apron 码头前沿
Bale or bale capacity 货舱包装容积
Back (return) load 回程货
Back to back charter 转租合同
Backfreight 回程运费
Ballast (to) 空载行驶
Barge 驳船
Barratry 船员不轨
Barrel handler 桶抓
Base cargo (1) 垫底货
Base cargo (2) 起运货量
Bundle (Bd) 捆(包装单位)
Beam 船宽
Bearer ( of a B/L) 提单持有人
Both ends (Bends) 装卸两港
Boatman 缆工
Buoy 浮标
Bunker escalation clause 燃料涨价条款
Derrick 吊杆
Fork-lift truck 铲车
Boom of a fork-lift truck 铲车臂
Both to blame collision clause 互有过失碰撞条款
Book space 洽订舱位
Bottom 船体
Bottom stow cargo 舱底货
Bottomry loan 船舶抵押贷款
Breakbulk 零担
Breakbulk cargo 零担货物
Broken stowage 亏舱
Brokerage 经纪人佣金
Bulk cargo 散装货
Bulk carrier 散货船
Bulk container 散货集装箱
American Bureau of Shipping (A.B.S.) 美国船级社
Bureau Veritas (B.V.) 法国船级社
Cabotage 沿海运输
Canal transit dues 运河通行税
Capsize vessel 超宽型船
Captain 船长
Car carrier 汽车运输船
Car container 汽车集装箱
Cargo hook 货钩
Cargo sharing 货载份额
Cargo superintendent 货物配载主管
Cargo tank 货箱
Cargo tracer 短少货物查询单
Cargoworthiness 适货
Carryings 运输量
Certificate of seaworthiness 适航证书
Cesser clause 责任终止条款
Chassis 集装箱拖车
Claims adjuster 理赔人
Classification certificate 船级证书
Classification register 船级公告
Classification society 船级社
Classification survey 船级检验
Paramount clause 首要条款
Clean (petroleum ) products 精练油
Clean the holds (to) 清洁货舱
Closing date 截至日
Closure of navigation 封航
Collapsible flattrack 折叠式板架集装箱
Completely knocked down (CKD) 全拆装
Compulsory pilotage 强制引航
Conference 公会
Congestion 拥挤
Congestion surcharge 拥挤费
Con-ro ship 集装箱/滚装两用船
Consecutive voyages 连续航程
Consign 托运
Consignee 收货人
Consignor 发货人
Consignment 托运;托运的货物
Consolidation (groupage) 拼箱
Consortium 联营
Constants 常数
Container barge 集装箱驳船
Container leasing 集装箱租赁
Containerization 集装箱化
Containerised 已装箱的,已集装箱化的
Containership 集装箱船
Contamination (of cargo ) 货物污染
Contributory value 分摊价值
Conveyor belt 传送带
Corner casting (fitting) 集装箱(角件)
Corner post 集装箱(角柱)
Crane 起重机
Crawler mounted crane 履带式(轨道式)起重机
Custom of the port (COP) 港口惯例
Customary assistance 惯常协助
Daily running cost 日常营运成本
Deadfreight 亏舱费
Deadweight (weight) cargo 重量货
Deadweight cargo (carrying)capacity 载货量
Deaiweight scale 载重图表
Deck cargo 甲板货
Delivery of cargo (a ship) 交货(交船)
Despatch or Despatch money 速遣费
Destuff 卸集装箱
Det Norske Veritas (D.N.V.) 挪威船级社
Deviation 绕航
Direct discharge (车船)直卸
Direct transshipment 直接转船
Dirty(Black) (petroleum) products ( D.P.P.) 原油
Disbursements 港口开支
Discharging port 卸货港
Disponent owner 二船东
Dock 船坞
Docker 码头工人
Door to door 门到门运输
Downtime (设备)故障时间
Draft (draught) 吃水;水深
Draft limitation 吃水限制
Dropping outward pilot (D.O.P.) 引航员下船时
Dry cargo 干货
Dry cargo(freight) container 干货集装箱
Dry dock 干船坞
Demurrage half despatch (D1/2D) 速遣费为滞期费的一半
Efficient deck hand (E.D.H.) 二级水手
Elevator 卸货机
Enter a ship inwards (outwards) 申请船舶进港(出港)
Entrepot 保税货
Equipment 设备(常指集装箱)
Equipment handover charge 设备使用费
Estimated Time of Arrival(ETA)预计到达时间
Estimated time of completion (ETC) 预计完成时间
Estimated time of departure (ETD) 预计离港时间
Estimated time of readiness (ETR) 预计准备就绪时间
Estimated time of sailing (ETS) 预计航行时间
Europallet 欧式托盘
Even if used (E.I.U.) 即使使用
Excepted period 除外期间
Exception 异议
Exceptions clause 免责条款
Excess landing 溢卸
Expiry of laytime 装卸欺瞒
Extend suit time 延长诉讼时间
Extend a charter 延长租期
Extension of a charter 租期延长
Extension to suit time 诉讼时间延长
Extreme breadth 最大宽度
Fairway 航道
Feeder service 支线运输服务
Feeder ship 支线船
Ferry 渡轮
First class ship 一级船
Flag of convenience (FOC) 方便旗船
Floating crane 浮吊
Floating dock 浮坞
Force majeure 不可抗力
Fork-lift truck 铲车
Forty foot equivalent unit (FEU) 四十英尺集装箱换算单位
Four-way pallet 四边开槽托盘
Freeboard 干舷
Freight all kinds (FAK) 包干运费
Freight canvasser 揽货员
Freight collect (freight payable at destination) 运费到付
Freight prepaid 运费预付
Freight quotation 运费报价
Freight rate (rate of freight) 运费率
Freight tariff 运费费率表
Freight ton (FT) 运费吨
Freight manifest 运费舱单
Freighter 货船
Fresh water load line 淡水载重线
Fridays and holidays excepted (F.H.E.X .) 星期五和节假日除外
Full and complete cargo 满舱满载货
Full and down 满舱满载
Gantry crane 门式起重机(门吊)
Gencon 金康航次租船合同
General average 共同海损
General average act 共同海损行为
General average contribution 共同海损分摊
General average sacrifice 共同海损牺牲
General cargo (generals) 杂货
General purpose container 多用途集装箱
Geographical rotation 地理顺序
Germanischer Lloyd (G.L.) 德国船级社
Greenwich Mean Time (G.M.T.) 格林威治时间
Grabbing crane 抓斗起重机
Grain or grain capacity 散装舱容
Gross weight(GW) 毛重
Grounding 触底
Gunny bag 麻袋
Gunny matting 麻垫
Hague Rules 海牙规则
Hague-Visby Rules 海牙维斯比规则
Hamburg Rules 汉堡规则
Hand hook 手钩
Handymax 杂散货船
Handy-sized bulker 小型散货船
Harbour 海港
Harbour dues 港务费
Hatch (hatch cover) 舱盖
Hatchway 舱口
Head charter (charter party) 主租船合同
Head charterer 主租船人
Heavy lift 超重货物
Heavy lift additional (surcharge) 超重附加费
Heavy lift derrick 重型吊杆
Heavy weather 恶劣天气
Heavy fuel oil (H.F.O) 重油
Hire statement 租金单
Hold 船舱
Home port 船籍港
Homogeneous cargo 同种货物
Hook 吊钩
Hopper 漏斗
House Bill of Lading 运输代理行提单
Hovercraft 气垫船
Husbandry 维修
Inland container depot 内陆集装箱
Ice-breaker 破冰船
Identity of carrier clause 承运人责任条款
Idle (船舶、设备)闲置
Immediate rebate 直接回扣
International Maritime Organization (IMO) 国际海事组织
Import entry 进口报关
Indemnity 赔偿
Inducement 起运量
Inducement cargo 起运量货物
Inflation adjustment factor ( IAF) 通货膨胀膨胀调整系数
Infrastructure (of a port) (港口)基础设施
Inherent vice 固有缺陷
Institute Warranty Limits (IWL) (伦敦保险人)协会保证航行范围
Insufficient packing 包装不足
Intaken weight 装运重量
International Association of Classification Societies (IACS) 国际船级社协会
Inward 进港的
Inward cargo 进港货物
International Transport Workers’ Federation (ITF) 国际运输工人联合会
Itinerary 航海日程表
Jettison 抛货
Joint service 联合服务
Joint survey 联合检验
Jumbo derrick 重型吊杆
Jurisdiction (Litigation)clause 管辖权条款
Knot 航速(节)
Laden 满载的
Laden draught 满载吃水
Landbridge 陆桥
Landing charges 卸桥费
Landing,storage and delivery 卸货、仓储和送货费
Lash 用绳绑扎
Lashings 绑扎物
Latitude 纬度
Lay-by berth 候载停泊区
Laydays (laytime) 装卸货时间
Laydays canceling (Laycan或L/C) 销约期
Laytime saved 节省的装卸时间
Laytime statement 装卸时间记录
Lay up 搁置不用
Leg (of a voyage) 航段
Length overall (overall length ,简称LOA) (船舶)总长
Letter of indemnity 担保书(函)
Lien 留置权
Lift-on lift-off (LO-LO) 吊上吊下
Lighter 驳船
Limitation of liability 责任限制
Line (shipping line) 航运公司
Liner ( liner ship) 班轮
Liner in free out (LIFO) 运费不包括卸货费
Liner terms 班轮条件
Lloyd´s Register of Shipping 劳埃德船级社
Loadline (load line) 载重线
Loading hatch 装货口
Log abstract 航海日志摘录
Long length additional 超长附加费
Long ton 长吨
Longitude 经度
Lump sum charter 整笔运费租赁
Maiden voyage 处女航
Main deck 主甲板
Main port 主要港口
Manifest 舱单
Maritime declaration of health 航海健康申明书
Maritime lien 海事优先权
Marks and numbers 唛头
Mate´s receipt 大副收据
Mean draught 平均吃水
Measurement cargo 体积货物
Measurement rated cargo 按体积计费的货物
Measurement rules 计量规则
Merchant (班轮提单)货方
Merchant haulage 货方拖运
Merchant marine 商船
Metric ton 公吨
Misdelivery 错误交货
Misdescription 错误陈述
Mixed cargo 混杂货
Mobile crane 移动式起重机
More or less (mol.) 增减
More or less in charterer’s option (MOLCHOP) 承租人有增减选择权
More or less in owner’s option (MOLOO) 船东有增减选择权
Mother ship 母船
Multideck ship 多层甲板船
Multi-purpose cargo ship 多用途船
Multi-purpose terminal 多用途场站
Narrow the laycan 缩短销约期
Net weight 净重
New Jason clause 新杰森条款
New York Produce Exchange charter-party (NYPE) 纽约土产交易所制定的定期程租船合同格式
Newbuilding 新船
Nippon kaiji kyokai (NKK) 日本船级社
No cure no pay 无效果无报酬
Not otherwise enumerated (N.O.E.) 不另列举
Nominate a ship 指定船舶进行航行
To be nominated (TBN) 指定船舶
Non-conference line (Independent line ,Outsider) 非公会成员的航运公司
Non-delivery 未交货
Non-negotiable bill of lading 不可流通的提单
Non-reversible laytime 不可调配使用的装卸时间
Non-vessel owning(operating) common carrier (NVOCC) 无船承运人
Not always afloat but safe aground 不保持浮泊但安全搁浅
Note protest 作海事声明
Notice of redelivery 还船通知书
Notify party 通知方
Ocean (Liner, Sea) waybill 海运单
Off hire 停租
Oil tanker 油轮
On-carriage 货运中转
On-carrier 接运承运人
One-way pallet 单边槽货盘
Open hatch bulk carrier 敞舱口散货船
Open rate 优惠费率
Open rated cargo 优惠费率货物
Open side container 侧开式集装箱
Open top container 开顶集装箱
Operate a ship 经营船舶
Optional cargo 选港货物
Ore/bulk/oil carrier 矿石/散货/油轮
Out of gauge 超标(货物)
Outport 小港
Outturn 卸货
Outturn report 卸货报告
Outward 进港的
Overheight cargo 超重货物
Overlanded cargo or overlanding 溢卸货
Overload 超载
Overstow 堆码
Overtime (O/T) 加班时间
Overtonnaging 吨位过剩
Owner´s agents 船东代理人
Package limitation 单位(赔偿)责任限制
Packing list 装箱单
Pallet 托(货)盘
Pallet truck 托盘车
Palletized 托盘化的
Panamax 巴拿马型船
Parcel 一包,一票货
Performance claim 性能索赔
Perishable goods 易腐货物
Permanent dunnage 固定垫舱物
Per freight ton (P. F. T.) 每运费吨
Phosphoric acid carrier 磷酸船
Piece weight 单重
Pier 突码头
Pier to pier 码头至码头运输
Piggy –back 驮背运输
Pilferage 偷窃
Pilot 引航员
Pilotage 引航
Pilotage dues 引航费
Platform 平台
Platform flat 平台式集装箱
Pooling (班轮公司间分摊货物或运费)分摊制
Port 港口,船的左舷
Port of refuge 避难港
Portable unloader 便携式卸货机
Post fixture 订约后期工作
Post-entry 追补报关单
Preamble (租船合同)前言
Pre-entry 预报单
Pre-shipment charges 运输前费用
Pre-stow 预定积载
Private form 自用式租船合同
Pro forma charter-party 租约格式
Produce carrier 侧开式集装箱
Product (products) carrier 液体货运输船
Promotional rate 促销费率
Prospects 预期
Protecting (protective, supervisory) agent 船东利益保护人
Protection and indemnity club (association) (P.& I. Club ,Pandi club) 船东保赔协会
Protective clauses 保护性条款
Protest 海事声明
Pumpman 泵工
Purchase (吊杆)滑车组
Quarter ramp 船尾跳板
Quarter-deck 后甲板
Quay 码头
Quote 报价
Ramp 跳板
Ramp/hatch cover (跳板)舱口盖
Rate 费率 Rate of demurrage 滞期费率
Rate of discharge (discharging) 卸货率
Rate of freight 运费率
Rate of loading 装货
Receiving dates 收货期间
Recharter 转租
Recovery agent 追偿代理
Redelivery (redly) 还船
Redelivery certificate 还船证书
Refrigerated (reefer)container 冷藏集装箱
Refrigerated (reefer) ship 冷藏船
Register 登记,报到
Register (registered) tonnage 登记吨位
Registration 登记,报到
Registro Italiano Navale (R.I.) 意大利船级社
Release a bill of lading 交提单
Release cargo 放货
Remaining on board (R.O.B.) 船上所有
Removable deck 活动甲板
Reporting point ( calling-in-point) 报告点
Reposition containers 调配集装箱
Respondentia loan 船货抵押贷款
Return cargo 回程货
Return load 回程装载
Reversible 可逆的

朋友,来我们易舱网充充电吧 百科里面有详细的知识物流外贸都有

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