（3）allowance n.補貼（指賣方按一定百分比給對方讓價，有時與 discount和 rebate意思相同，但具體應用到索賠時，則指賠償費）
Eg: This supermarket makes an allowance of 10% for payment by preferential cards. Eg: Buyers claims an allowance of 1000 dollars due to short weight.
11．commodity  n.商品（正式用語，指一般性的商品的總稱）
Eg: They are not interested in most of commodities on display.
Eg: The commodity prices have been going up in recent years.

在外貿業務中表示商品的同義詞很多，具體含義和用法各異，如下所述。
（1）goods詞形固定為復數，但不與數詞連用，可與 commodity等詞通用，是較普通的用語。
Eg: The goods enquired for are out of stock for the moment.
（2）merchandise泛指商品，無復數形式，不與不定冠詞連用，不具體指某種商品。 Eg: Smith & Co.Ltd deals in general merchandise.

（3）manufactures復數形式使用不變，指工業產品，制造品等。
Eg: We are making efforts to push your manufactures.

（4）material指原料商品。
Eg: Please recommend some material that suits the European market.

（5）produce指農產品或自然生成的產品。無復數形式，不可冠以不定冠詞。
Eg: We are in the market for various kinds of native produce.

（6）product主要指工業產品 (=manufactures) ，有時也可與 produce通用，較多使用。 Eg: Chinese light industrial products sell fast in Northern Africa.

（7）make原指生產式樣和制造方法，后引申為產品、貨物。
Eg: More than half of the cars sold here are Japanese makes.

（8）cargo 指與裝運有關的船貨，有時亦可和 goods換用。
Eg: The cargo ex “White Cloud” has been inspected and found in good order.

（9）shipment指裝運的一船貨或是一批貨。
Eg: A client in Canada asked us to send a shipment of cutlery to them on D/A basis.

（10）consignment指寄售之貨或運送之貨，作后者用時可與 shipment, delivery通用。

Eg: Lots of consignments are arriving from other sources.

（11）stuff原料，貨物。 Eg: We hope a better stuff could be offered as soon as possible.

（12）parcel一批貨，原意指小包，包裹。 Eg: This is the only parcel of 200 pcs left.

（13）lot 一批貨，完全等同于 parcel。 Eg: Can you offer us another lot?

（14）article商品，貨物，是商業常用語，多用單數，尤指某種具體商品。 Eg: Please let us know when you are in a position to supply this article.

（15）item商品（項目），常用以指代前面提及的貨物，可與 article換用。 Eg: The demand for this item is still increasing.

（16）line商品（項目），行業，（一類）貨色。 Eg: We have been engaged in the chemical line for 30 years.

12．conclude v.
（1）得出結論，作出結束語，認為 Eg: We conclude that it is not the time to discuss this matter now.

（2）達成常用短語：conclude a transaction / conclude the business成交 Eg: A lot of transactions have been concluded between us.

表示“達成交易”的類似結構還有以下這些，可互相換用。
Business is done. come to terms close a deal/transaction put through the business / transaction finalize a transaction / deal materialize business etc. Eg: We’re pleased to have finalized the transaction with you. conclusion n.商定，結論 Eg: Our representatives look forward to the eventual conclusion of this business.
13．confirm v.
（1）證實，確認 Eg: We confirm our letter of April 15 regarding Mild Steel Sheets. Eg: We confirm cables exchanged between us covering Dried Egg products.

（2）收悉（信函、電報等），作此意思解的短語很多，昀常見的有下面這些詞組。 confirm (receipt of ) … acknowledge (receipt of) … be in receipt of … be in possession of …

Eg: We’re in receipt of your cable of March 15. Eg: We confirm/confirm your cable of March 15.
另外下列幾種表達方式為商函正式表達：
　
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