政 治 與 經(jīng) 濟(jì) 類 英 語 翻 譯

政治與經(jīng)濟(jì)類英語翻譯Deepening reform and opening up 深化改革擴(kuò)大開放

The theory of building socialism with Chinese 建設(shè)有中國特色的社會(huì)

characteristics 主義理論

The theory on the initial stage of socialism 社會(huì)主義初級階段的理論

One focus, two basic points 一個(gè)中心，兩個(gè)基本點(diǎn)

Focus on economic construction 以經(jīng)濟(jì)建設(shè)為中心

Adhere to the four cardinal principles 堅(jiān)持四項(xiàng)基本原則

Adhere to reforms and opening to the outside world 堅(jiān)持改革開放

Seizing the opportunity, deepening the reform, opening 抓住機(jī)遇，深化改革，

wider to the rest of the world, promoting development, 擴(kuò)大開放，促進(jìn)發(fā)展，

maintaining stability 保持穩(wěn)定

Whether it would be beneficial to developing socialist 是否有利于發(fā)展社會(huì)主義生產(chǎn)力

productive forces

Whether it would be beneficial to enhancing the overall 是否有利于增強(qiáng)綜合國力

strength of the country

Whether it would be beneficial to raising people’s living 是否有利于提高人民生活水平

standard

Taking the socialist public ownership as the mainstay 以社會(huì)主義公有制為主體

Common development of multi-economic sectors 多種經(jīng)濟(jì)成分共同發(fā)展

Establishment of socialist market economy 社會(huì)主義市場經(jīng)濟(jì)的建立Deepening economic reform 深化經(jīng)濟(jì)改革

Relationships among reform, development and stability 改革發(fā)展和穩(wěn)定的關(guān)系

Deepening of reform and promotion of development 深化改革與促進(jìn)發(fā)展

Economic growth and social progress 經(jīng)濟(jì)增長與社會(huì)進(jìn)步

Strengthen the position of agriculture 加強(qiáng)農(nóng)業(yè)的基礎(chǔ)地位

Science and technology are the primary productive forces 科學(xué)技術(shù)是第一生產(chǎn)力

Strengthen the socialist legal system 加強(qiáng)社會(huì)主義法制

A series of policies and measures 一系列政策措施

Reform and opening up policy 改革開放政策

Reform measures 改革措施

Speed up reform 加快改革

Reform of economic system 經(jīng)濟(jì)體制改革

Reform of state-owned enterprises 國有企業(yè)改革

Strengthen the management of state-owned property 加強(qiáng)國有資產(chǎn)管理

Reform of management of state-owned property 國有資產(chǎn)管理體制改革

Reform of property rights system 產(chǎn)權(quán)制度改革

Reform of commodity circulation 商品流通體制改革

Reform of foreign trade system 外貿(mào)體制改革

Reform of personnel system 人事制度改革

Reform of social security system 社會(huì)保險(xiǎn)制度改革

Reform of housing system 住房制度改革

Planning system 計(jì)劃管理體制

Transferring the function of government 轉(zhuǎn)換政府職能

Open door policy 開放政策

Open economy 開放經(jīng)濟(jì)

Open-door to the outside world 對外開放

Opening up 擴(kuò)大開放

Open domestic market 開放國內(nèi)市場

Introduce foreign capital, advanced technology and 引進(jìn)外國的資金，先進(jìn)技術(shù)和

managerial experiences 管理經(jīng)驗(yàn)

Economic and technical development zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)

Special economic zones in coastal areas 沿海經(jīng)濟(jì)特區(qū)

One country, two systems 一國兩制

Special administrative region 特別行政區(qū)

Contract responsibility system with remuneration linked 家庭聯(lián)產(chǎn)承包責(zé)任制

to the household

Narrowing the gap between the rich and poor 縮小貧富差距

Eliminate poverty 消除貧困

Common prosperity 共同富裕

ECONOMY AND MARKET ECONOMY 經(jīng)濟(jì)和市場經(jīng)濟(jì)

Socialist market economy 社會(huì)主義市場經(jīng)濟(jì)

Socialist sector of economy 社會(huì)主義經(jīng)濟(jì)成分

State-owned economy 國有經(jīng)濟(jì)

Non-state economy 非國有經(jīng)濟(jì)

Collective economy 集體經(jīng)濟(jì)

Individual economy 個(gè)體經(jīng)濟(jì)

Coexistence of various economic composition 多種經(jīng)濟(jì)成分共存

Sustained, rapid and sound economic development 持續(xù)，快速和健康的經(jīng)濟(jì)發(fā)展

National economic budget 國民經(jīng)濟(jì)預(yù)算

Comprehensive development of economy 經(jīng)濟(jì)綜合發(fā)展

Strategy for economic development 經(jīng)濟(jì)發(fā)展戰(zhàn)略

Theory of macroeconomic policy 宏觀經(jīng)濟(jì)政策理論

Macroeconomic decision 宏觀經(jīng)濟(jì)決策

Microeconomic phenomenon 微觀經(jīng)濟(jì)現(xiàn)象

Traditional planned economy 傳統(tǒng)的計(jì)劃經(jīng)濟(jì)

Stimulate economic development 刺激經(jīng)濟(jì)發(fā)展

Commodity economy 商品經(jīng)濟(jì)

Market economy 市場經(jīng)濟(jì)

Free market economy 自由市場經(jīng)濟(jì)

Developed market economy 發(fā)達(dá)的市場經(jīng)濟(jì)

Developing market economy 發(fā)展中的市場經(jīng)濟(jì)

Emerging market economy 新興市場經(jīng)濟(jì)

Mature market economy 成熟市場經(jīng)濟(jì)

Market economy country 市場經(jīng)濟(jì)國家

Extensive economy 粗放型經(jīng)濟(jì)

Intensive economy 集約型經(jīng)濟(jì)

Transform the extensive economic 粗放型經(jīng)濟(jì)轉(zhuǎn)變?yōu)?/p>

mode into intensive one 集約型經(jīng)濟(jì)

Mixed economy 混合經(jīng)濟(jì)

Regional economy 地區(qū)經(jīng)濟(jì)

Internal-oriented economy 內(nèi)向型經(jīng)濟(jì)

Closed economy 閉關(guān)自守經(jīng)濟(jì)

Economic growth point 經(jīng)濟(jì)增長點(diǎn)

Economic growth mode 經(jīng)濟(jì)增長方式

Economic growth rate 經(jīng)濟(jì)增長率

Economy measure 經(jīng)濟(jì)手段

Diversified economy 多種經(jīng)濟(jì)，多樣化經(jīng)濟(jì)

Economic situation 經(jīng)濟(jì)形勢

Economic cycle 經(jīng)濟(jì)周期

Economic fluctuation 經(jīng)濟(jì)波動(dòng)

Economic miracle 經(jīng)濟(jì)奇跡

Economic take-off 經(jīng)濟(jì)起飛

Economic recovery 經(jīng)濟(jì)復(fù)蘇

Economic potential 經(jīng)濟(jì)潛力

Economic sanction 經(jīng)濟(jì)制裁

Global economy 全球經(jīng)濟(jì)

Economic globalization 經(jīng)濟(jì)全球化

Integration of world economy 世界經(jīng)濟(jì)一體化

International economic integration 國際經(jīng)濟(jì)一體化

New international economic order 國際新經(jīng)濟(jì)秩序

Multi-polarization of world economy 世界經(jīng)濟(jì)多極化

Economic community 經(jīng)濟(jì)共同體

MACRO-CONTROL 宏觀調(diào)控

Strengthen macro-control 加強(qiáng)宏觀調(diào)控

Soft landing 軟著路

Macro-economic situation 宏觀經(jīng)濟(jì)形勢

Macro control and micro invigoration 宏觀控制與微觀搞活

Control of overall volume and economic restructuring 總量控制與經(jīng)濟(jì)結(jié)構(gòu)調(diào)整

Tight control on investment in fixed assets 緊縮固定資產(chǎn)投資控制

Tight financial and monetary policy 從緊的金融貨幣政策

Moderately tight monetary policy 適度從緊的貨幣政策

Moderately tight credit policy 適度從緊的信貸政策

Loosening tight monetary policy 放松緊縮的貨幣政策

Adequate amount of the money supply 適度貨幣供應(yīng)量

Excessive amount of currency issue 過度貨幣發(fā)行量

Maintain monetary stability 保持貨幣穩(wěn)定

Cheap money policy 低息貨幣政策

Adjustment of interest rate 利率調(diào)整

Cut interest rate 降低利率

Control of interest rate 利率控制

Deflation policy 緊縮政策

Market intervention 市場干預(yù)

State intervention 國家干預(yù)

Administrative interference 行政干預(yù)

Administrative intervention 行政干預(yù)

Administrative measure 行政措施

Economy measure 經(jīng)濟(jì)手段

Risk-control mechanism 風(fēng)險(xiǎn)控制機(jī)制

Overheated economy 過熱的經(jīng)濟(jì)

Consumer price index 消費(fèi)品價(jià)格指數(shù)

Commodity price index 商品物價(jià)指數(shù)

Retail price index 零售物價(jià)指數(shù)

Average price index 平均物價(jià)指數(shù)

Cost-of-living index 生活費(fèi)用指數(shù)

Control of inflation 通貨膨脹控制

Demand-pull inflation 需求拉動(dòng)的通貨膨脹

Double digit inflation 兩位數(shù)字通貨膨脹

Excessive inflation 過度的通貨膨脹

Galloping inflation 惡性通貨膨脹

Hyperinflation 極度通貨膨脹

Hidden inflation 隱性通貨膨脹

Structural inflation 結(jié)構(gòu)性通貨膨脹

Stagflation 經(jīng)濟(jì)停滯型的通貨膨脹

Inflation factor 通貨膨脹因素

Inflation of credit 信用膨脹

Inflation rate 通貨膨脹率

Inflationary pressure 通貨膨脹壓力

Curb inflation 抑制通貨膨脹

Curb the real estate craze 抑制房地產(chǎn)熱

Development zone craze 開發(fā)區(qū)熱

Overall demand and supply 總需求和總供給

Balance between supply and demand 供需平衡

Supply and demand relation 供求關(guān)系

Supply over demand 供過于求

Supply exceeds demand 供過于求

Economic crisis 經(jīng)濟(jì)危機(jī)

Economic depression 經(jīng)濟(jì)蕭條

MANAGEMENT OF STATE-OWNED PROPERTY 國有資產(chǎn)管理

Establish a system for the management, supervision 建立國有資產(chǎn)管理，監(jiān)督和營運(yùn)體系

and operation of State assets

Reform of management of state-owned property 國有資產(chǎn)管理體制改革

Clearly defining property rights, specifying rights and 產(chǎn)權(quán)清晰，責(zé)權(quán)明確，政企分開，

responsibilities, separating ownership from daily 管理科學(xué)

management and adopting scientific management

Regulation on the supervision and management 國有企業(yè)監(jiān)督管理?xiàng)l例

of the state-owned enterprises

Laws and regulations on the administration of 國有資產(chǎn)管理法律法規(guī)

state-owned property

Operate independently, assume sole responsibility 自主經(jīng)營，自負(fù)盈虧，自我發(fā)展，

for its profits and losses, seek self-development 自我約束

and self-reliance

Uphold the principle of separating the functions of 堅(jiān)持政企分開的原則，轉(zhuǎn)變政府

government from those of enterprises and alter the 經(jīng)濟(jì)管理職能

government’s role in economic management

Safeguard state property 保衛(wèi)國有資產(chǎn)

Preserve and increase value and prevent losses 保值增值防止流失

Prevent the drain of State-owned property 防止國有資產(chǎn)流失

Reform of property rights system 產(chǎn)權(quán)制度改革

Definition of property rights 產(chǎn)權(quán)界定

Clarification of property rights 明晰產(chǎn)權(quán)

Registration of property rights 產(chǎn)權(quán)登記

Annual checks of the registration of property rights 產(chǎn)權(quán)登記年檢

Certificate of title 產(chǎn)權(quán)證書

Change of registration 變更登記

Change of title 產(chǎn)權(quán)變更

Transfer of property rights 產(chǎn)權(quán)轉(zhuǎn)讓

Transaction of property rights 產(chǎn)權(quán)交易

Property rights transfer agency 產(chǎn)權(quán)交易機(jī)構(gòu)

Inspection of assets 資產(chǎn)清查

Re-evaluation of fixed assets 固定資產(chǎn)重估

Asset appraisal 資產(chǎn)評估

Productive assets 經(jīng)營性資產(chǎn)

Non-productive assets 非經(jīng)營性資產(chǎn)

Return on assets 資產(chǎn)收益

Balance sheet 資產(chǎn)負(fù)債表

Consolidated balance sheet 合并資產(chǎn)負(fù)債表

Reform of State-Owned Enterprises國有企業(yè)改革

Step up efforts to reform State-owned enterprises 加大國有企業(yè)改革力度

Readjust and reorganize State-owned enterprises to 調(diào)整改組國有企業(yè)促進(jìn)資產(chǎn)重組

promote re-arrangement of assets and raise the 提高國有經(jīng)濟(jì)的總體素質(zhì)

overall quality of the State sector of the economy

Concentrate on rejuvenating State-owned large 集中力量抓好國有大型企業(yè)和

enterprises and enterprises groups 企業(yè)集團(tuán)

Develop trans-regional and inter-trade enterprise 發(fā)展跨地區(qū)跨行業(yè)的企業(yè)集團(tuán)

groups

Reform, reorganization and upgrading 改革，改組和改造

Re-organization, association, merger, joint 改組，聯(lián)合，兼并，股份合作制

partnership, leasing, contract operation 租賃，承包經(jīng)營和出售

and sell-off

Manage well large enterprises and adopt a flexible 抓好大的，放活小的

policy towards small ones

Give small State-owned enterprises greater freedom 放活國有小企業(yè)

Standardize bankruptcy procedures, encourage 規(guī)范破產(chǎn)程序，鼓勵(lì)企業(yè)兼并，

merging of enterprises and promote re-employment 促進(jìn)再就業(yè)

Allow money-losing enterprise to merger 允許虧損企業(yè)兼并或破產(chǎn)

or go bankrupt

Dispersion of redundant employees 分流富余人員

Re-employment funds 再就業(yè)基金

Conscientiously strengthen the operation and 切實(shí)加強(qiáng)企業(yè)經(jīng)營管理

management of enterprises

Strengthen financial management of enterprises 強(qiáng)化企業(yè)財(cái)務(wù)管理

Tighten control over extrabudgetary funds 加強(qiáng)預(yù)算外資金管理

Increase capital and reduce debts through various 多渠道增資減債

channels

Strive to help enterprises eliminate losses and 抓好企業(yè)扭虧增盈

increase profits

Develop various modes of operation and marketing 發(fā)展多種營銷方式

Alleviate enterprises’ social burdens 減輕企業(yè)的社會(huì)負(fù)擔(dān)

By tapping the potential and upgrading the 通過挖潛改造

technology

Mechanism for selecting the superior and eliminating 優(yōu)勝劣汰機(jī)制

the inferior

Enjoy more decision-making power 享有更多的決策權(quán)

Allow employees to hold some shares 允許職工持股

Give more productive enterprises the power to engage 給更多的生產(chǎn)企業(yè)自營出口權(quán)

in export independently

Protect the interests of the working class 保護(hù)工人階級利益

Technological upgrading 技術(shù)改造

Reform of state-owned enterprises 國有企業(yè)改革

Deepening of the reform of State-owned enterprises 深化國有企業(yè)改革

Modern enterprise system 現(xiàn)代企業(yè)制度

Reorganization of state-owned enterprises 國有企業(yè)重組

Transform the enterprises’ management mechanisms

of State-owned enterprises 轉(zhuǎn)換國有企業(yè)經(jīng)營機(jī)制

Adjustment of industrial structure 行業(yè)結(jié)構(gòu)調(diào)整

Industrial policy 產(chǎn)業(yè)政策

Support and develop large enterprises and release small

enterprises 支持發(fā)展大企業(yè)放開小企業(yè)

Large and medium-sized State-owned enterprises can be

turned into corporate enterprises 大中型企業(yè)可轉(zhuǎn)變?yōu)楣煞莨?/p>

Smaller enterprises can become shareholding co-operatives 小企業(yè)可轉(zhuǎn)變?yōu)楣煞莺献髦?/p>

Readjust the asset-liability ratio of state-owned enterprises 調(diào)整國有企業(yè)資產(chǎn)負(fù)債比

State-owned independent accounting industrial enterprises 國有獨(dú)立核算企業(yè)

Pioneer enterprise 試點(diǎn)企業(yè)

Enlarge the right of self-management 擴(kuò)大自主權(quán)

Optimize capital structure 優(yōu)化資本結(jié)構(gòu)

Optimize resource allocation 優(yōu)化資源配置

Optimize investment structure 優(yōu)化投資結(jié)構(gòu)

Recapitalization 調(diào)整資本結(jié)構(gòu)

Capital reorganization 資本重組

Promote rational flow of property right 促進(jìn)產(chǎn)權(quán)合理流動(dòng)

Reduce staff to improve efficiency 減員增效

Investment risk mechanism 投資風(fēng)險(xiǎn)機(jī)制

Project capital system 項(xiàng)目資本金制度

Legal person responsibility system 法人責(zé)任制

Responsibility for one’s own profit and loss 自負(fù)盈虧

Enterprise contract management responsibility system 企業(yè)承包責(zé)任制

Unreasonable economic structure 不合理的經(jīng)濟(jì)結(jié)構(gòu)

Unreasonable product structure 不合理的產(chǎn)品結(jié)構(gòu)

Repeated construction 重復(fù)建設(shè)

Repeated introduction of foreign equipment and technology 外國設(shè)備和技術(shù)的重復(fù)引進(jìn)

Regional and departmental protectionism 地區(qū)和部門保持主義

Government supervision 政府監(jiān)督

Operating strategy 經(jīng)營戰(zhàn)略

Out-dated management styles 落后的管理方式

Backward in management 管理落后

Relying on government subsidy 依賴政府補(bǔ)貼

Heavy social subsidy 沉重的社會(huì)補(bǔ)貼

Heavy social burdens 沉重的社會(huì)負(fù)擔(dān)

Excessive production capacity 過剩的生產(chǎn)能力

Merger and acquisition 兼并與收購

Encourage merger 鼓勵(lì)兼并

Preferential policy for bankruptcy and merger 對破產(chǎn)和兼并企業(yè)的優(yōu)惠政策

Standardize bankruptcy procedure 規(guī)范破產(chǎn)程序

Prevent false bankruptcy 防止假破產(chǎn)

Construction of a multi-layer social security system 建立多層次的社會(huì)保障制度

Re-employment projects 再就業(yè)工程

Re-employment of redundant workers 富余職工再就業(yè)

Laid-off workers 下崗職工

ENTERPRISE AND COMPANY 企業(yè)和公司

Central enterprise 中央企業(yè)

Local enterprise 地方企業(yè)

Backbone enterprise 骨干企業(yè)

Large and medium enterprise 大中型企業(yè)

State-owned enterprise 國有企業(yè)

Enterprise solely funded by the State 國有獨(dú)資企業(yè)

State-owned firm 國有公司，國有企業(yè)

Corporate enterprise 股份制企業(yè)

Collective enterprise 集體企業(yè)

Collective firm 集體企業(yè)，合作企業(yè)

Township enterprise 鄉(xiāng)鎮(zhèn)企業(yè)

Partnership enterprise 合伙企業(yè)

Individual enterprise 個(gè)體企業(yè)

Foreign-funded enterprise 外資企業(yè)

Top 500 enterprises 最大500家企業(yè)

Small business 小企業(yè)

Primary industry 第一產(chǎn)業(yè)

Secondary industry 第二產(chǎn)業(yè)

Tertiary industry 第三產(chǎn)業(yè)

Corporate Law 公司法

Township Enterprise Law 鄉(xiāng)鎮(zhèn)企業(yè)法

Independent legal entities 獨(dú)立法人

Board of directors 董事會(huì)

Board of supervisors 監(jiān)事會(huì)

Shareholders conference 股東大會(huì)

Entrepreneur 企業(yè)家

Firm 公司，企業(yè)

Company 公司

Incorporation 公司

Corporation 股份公司

Group of enterprises 企業(yè)集團(tuán)

Conglomerate 企業(yè)集團(tuán)，綜合性大企業(yè)

Company limited by shares 股份有限責(zé)任公司

Controlling company 控股公司

Holding company 控股公司

Bank holding company 銀行控股公司

Company with limited liability 有限責(zé)任公司

State-owned holding company 國家控股公司

Public company 上市公司

Private company 非上市公司

Listed company 上市公司

Overseas-listed company 境外上市公司

Parent company 母公司

Subsidiary company 子公司

Group company 集團(tuán)公司

Large-scale industrial group 大型工業(yè)集團(tuán)

International conglomerate 跨國企業(yè)集團(tuán)

International corporation 跨國公司

Multinational corporation 跨國公司

Multinational market group 跨國市場集團(tuán)

Banking institution 金融機(jī)構(gòu)

Banking sector 銀行部門

Intermediary bank 中介銀行

Development bank 開發(fā)銀行

Commercial bank 商業(yè)銀行

Investment bank 投資銀行

Credit bank 信貸銀行

Cooperative bank 合作銀行

Mortgage bank 抵押銀行

Clearing bank 清算銀行

Credit union 信用社

Non-bank financial institution 非銀行金融機(jī)構(gòu)

Financing corporation 金融公司

Securities company 證券公司

Underwriting company 擔(dān)保公司

Loan and trust company 信托公司

Insurance company 保險(xiǎn)公司

Life insurance company 人壽保險(xiǎn)公司

Utility company 公共事業(yè)公司

MERGER AND ACQUISITION 兼并與收購

Reorganization 重組

Association 聯(lián)合

Merger 兼并

Acquisition 收購

Joint stock partnership 股份合作

Leasing 出租

Contract operation 承包經(jīng)營

Auction 拍賣

Develop trans-regional and trans-industry enterprise groups 發(fā)展跨地區(qū)跨行業(yè)的企業(yè)集團(tuán)

Strategic acquisition 戰(zhàn)略性收購

Combination of enterprise 企業(yè)合并

Concentric acquisition 集中收購

Conglomerate merger 集團(tuán)企業(yè)合并

Consolidation by lease 租賃式合并

Consolidation by merger 兼并式合并

Leveraged buy-out (LBO’s) 杠桿收購

Stock merger 股票兼并

Vertical acquisition 縱向收購

Vertical merger 縱向兼并

Vertical consolidation 縱向合并

Vertical integration 縱向合并

Horizontal merger 橫向兼并

Horizontal acquisition 橫向收購

Horizontal combination 橫向合并，同行業(yè)合并

Horizontal integration 橫向聯(lián)合

Acquisition cost 收購成本

Acquiring enterprise 收購方企業(yè)

Corporate reorganization 公司重組

Bankruptcy Law 破產(chǎn)法

Bankruptcy code chapter 7--- liquidation 破產(chǎn)法第七章 清算

Bankruptcy code 11 --- reorganization 破產(chǎn)法第十一章 重組

Act of bankruptcy 破產(chǎn)法案

Antitrust Law 反托拉斯法

Bankruptcy court 破產(chǎn)法庭

Bankruptcy debtor 破產(chǎn)債務(wù)人

Bankruptcy notice 破產(chǎn)公告

Bankruptcy petition 要求宣布破產(chǎn)

Declaration of bankruptcy 宣告破產(chǎn)

Arrangement in bankruptcy court 破產(chǎn)法庭內(nèi)的協(xié)調(diào)

Arrangement out of bankruptcy court 不經(jīng)破產(chǎn)法庭的協(xié)調(diào)

Creditor’s equity 債權(quán)人權(quán)益

Bankruptcy trustee 破產(chǎn)受托人

Creditor’s meeting 債權(quán)人會(huì)議

Creditor of bankruptcy 破產(chǎn)債權(quán)人

MARKET AND COMPETITION 市場和竟?fàn)?/p>

Commodity market 商品市場

Securities market 證券市場

Bond market 債券市場

Stock market 股票市場

Futures market 期貨市場

Options market 期權(quán)市場

Property rights market 產(chǎn)權(quán)市場

Capital market 資本市場

Free market 自由市場

Labour market 勞動(dòng)力市場

Flea market 跳蚤市場

Bear market 股票市場的熊市

Bull market 股票市場的牛市

Market competition 市場竟?fàn)?/p>

Market development 市場開發(fā)

Market forecast 市場預(yù)測

Market potential 市場潛力

Market risk 市場風(fēng)險(xiǎn)

Market share 市場份額

Seller’s market 賣方市場

Buyer’s market 買方市場

Market abroad 海外市場

Marketability 市場能力

Marketable 銷路好的

Marketing channel 銷售渠道

Marketing strategy 銷售戰(zhàn)略

Competition market 竟?fàn)幨袌?/p>

Perfect competition 完全竟?fàn)?/p>

Imperfect competition 不完全竟?fàn)?/p>

Low-level competition 低水平竟?fàn)?/p>

Monopolistic competition 壟斷竟?fàn)?/p>

Competitor 竟?fàn)帉κ?/p>

Natural monopoly 自然壟斷

International monopoly 國際壟斷

Market 市場

bear market 股票市場的熊市

bond market 證券市場

bull market 股票市場的牛市

capital market 資本市場

emerging market economic 新興市場經(jīng)濟(jì)

majority market economic 成熟市場經(jīng)濟(jì)

market abroad 海外市場

market analysis 市場分析

market approach to fair market value 求得公平市場價(jià)值的市場法

market competition 市場竟?fàn)?/p>

market demand price 市場需求價(jià)格

market development 市場開發(fā)

market economy country 市場經(jīng)濟(jì)國家

market factor 市場因素

market forecast 市場預(yù)測

market index 市場指數(shù)

market information 市場信息

market investigation 市場調(diào)查

market potential 市場潛力

market quotation 市場行情

market replacement cost 市場重置成本

market research 市場調(diào)查，市場研究

market risk 市場風(fēng)險(xiǎn)

market share 市場份額，市場占有率

market value method 市價(jià)法

market-oriented 面向市場的

market-to-cost method 市價(jià)成本法

property right market 產(chǎn)權(quán)市場

seller’s market 賣方市場

social market economy 社會(huì)主義市場經(jīng)濟(jì)

stock market 股票市場

Marketing 營銷，市場銷售

marketing channel 銷售渠道，市場渠道

marketing cost 銷售成本

marketing manager 市場銷售經(jīng)理

markrting strategy 市場經(jīng)營戰(zhàn)略

marketing system 市場體系

relationship marketing 關(guān)系營銷

Asset, Liability And Equity 資產(chǎn),負(fù)債和權(quán)益

Asset management 資產(chǎn)管理

Tangible assets 有形資產(chǎn)

Intangible assets 無形資產(chǎn)

Physical assets 實(shí)物資產(chǎn)

Fixed assets 固定資產(chǎn)

Current assets 流動(dòng)資產(chǎn)

Current asset losses in suspense 待處理流動(dòng)資產(chǎn)損失

Deferred assets 遞延資產(chǎn)

Other assets 其它資產(chǎn)

Total assets 總資產(chǎn)

Net assets 凈資產(chǎn)

Book value of the assets 資產(chǎn)的賬面值

Non-ledger assets 帳外資產(chǎn)

Asset account 資產(chǎn)賬戶

Asset disposal 資產(chǎn)處置

Asset depreciation 資產(chǎn)折舊

Asset inventory shorts 資產(chǎn)盤虧

Asset inventory surplus 資產(chǎn)盤盈

Asset retirement 資產(chǎn)報(bào)廢

Asset revaluation 資產(chǎn)重估

Capital assets 資本資產(chǎn)

Monetary assets 金融資產(chǎn)

Mortgage assets 抵押資產(chǎn)

Long-term assets 長期資產(chǎn)

Liability 負(fù)債

Liability account 負(fù)債賬戶

Direct liability 直接負(fù)債

Current liability 流動(dòng)負(fù)債

Liability out of book 賬外負(fù)債

Long-term liability 長期負(fù)債

Book debt 賬面負(fù)債

Asset liability ratio 資產(chǎn)負(fù)債比

Owner’s equity 所有者權(quán)益

Equity account 權(quán)益賬戶

Stockholders’ equity 股東權(quán)益

Preferred stock equity 優(yōu)先股權(quán)益

Cumulative preferred stock 積累優(yōu)先股

Non-cumulative preferred stock 非積累優(yōu)先股

Convertible preferred stock 可轉(zhuǎn)換優(yōu)先股

Participating preferred stock 參加優(yōu)先股

Non-Participating preferred stock 非參加優(yōu)先股

Callable preferred stock 可贖回優(yōu)先股

Common stock equity 普通股權(quán)益

Total equity 權(quán)益總額

企業(yè)評價(jià)指標(biāo)

Assets Liabilities Ratio 資產(chǎn)負(fù)債率

Quick Ratio 速動(dòng)比率

Current Ratio 流動(dòng)比率

P/E ratio 市盈率

Current Liabilities to Net Worth 流動(dòng)負(fù)債比凈資產(chǎn)

Total Liabilities to Net Worth 總負(fù)債比凈資產(chǎn)

Fixed Assets to Net Worth 固定資產(chǎn)比凈資產(chǎn)

Inventory Turnover Ratio 存貨

Assets to Sales

Sales to Net Working Capital 銷售收入比流動(dòng)資金凈值

Accounts Payable to Sales 應(yīng)付帳款比銷售收入

Return on Sales(profit Margin)

Return on Assets 資產(chǎn)收益率

Return on Total Assets 總資產(chǎn)收益率

Return on Shareholder’s Equity 股東權(quán)益收益率

Return on Investment 投資收益

Return on Net Worth(Return on Equity) 凈資產(chǎn)收益率

收益表 INCOME STATEMENT

銷售收入 Sales Revenue

減：銷售折扣與折讓 Deduct: Sales Discount & Allowance

銷售收入凈值 Net Sales Revenue

減：銷售稅金 Deduct: Tax on Sales

銷售成本 Coat of Sales

銷售毛利 Gross Profit from Sales

減：管理費(fèi)用 Deduct: Administration Expenses

財(cái)務(wù)費(fèi)用 Financial Expenses

銷售利潤 Profit from Sales

加：其它業(yè)務(wù)利潤 Plus: Profit from Other Operations

營業(yè)利潤 Operating Profits

加：投資收益 Plus: Investment Income

營業(yè)外凈收入 Non-Operating Revenue

以前年度利潤調(diào)整 Adjustment of Earning of Prior Years

利潤總額 Total Profits(Before Tax)

減：所得稅 Deduct: Income Tax

凈利潤 Net Profits

合并資產(chǎn)負(fù)債表 CONSOLIDATED BALANCE SHEET

資產(chǎn) Assets

流動(dòng)資產(chǎn) Current Assets

長期應(yīng)收帳款 Long-term Receivable

長期投資 Long-term Investment

固定資產(chǎn) Fixed Assets

原值 Original Coat

減：累計(jì)折舊 Deduct: Accumulated Depreciation

凈值 Net Worth

在建工程 Construction in-progress

其它資產(chǎn) Other Assets

資產(chǎn)總額 Total Assets

負(fù)債和權(quán)益 Liabilities & Equity

負(fù)債 Liabilities

流動(dòng)負(fù)債 Current Liabilities

長期負(fù)債 Long-term Liabilities

負(fù)債合計(jì) Total Liabilities

少數(shù)股東權(quán)益 Minority Interests

權(quán)益 Equity

實(shí)收資本 Paid-in Capital

資本公積 Capital surplus

保留盈利 Retained Earnings

權(quán)益合計(jì) Total Equity

負(fù)債和權(quán)益總額 Total Liabilities & Equity

BALANCE SHEET 資產(chǎn)負(fù)債表

ASSETS 資產(chǎn)

Cash and Equivalents 現(xiàn)金和視同現(xiàn)金

Accounts Receivable 應(yīng)收帳款

Inventories 存貨

Other Current Assets 其它流動(dòng)資產(chǎn)

Total Current Assets 流動(dòng)資產(chǎn)總計(jì)

Gross Prop.,Plant & Equip. 財(cái)產(chǎn)，場房和設(shè)備原值

Accumulated Depreciation 累計(jì)折舊

Net property, Plant & Equip. 財(cái)產(chǎn)，場房和設(shè)備凈值

Other Assets 其它資產(chǎn)

Total Assets 總資產(chǎn)

LIABILITIES & EQUITY 負(fù)債和權(quán)益

Debt in Current Liabilities 流動(dòng)負(fù)債

Accounts Payable 應(yīng)付帳款

Income Taxes Payable 應(yīng)付所得稅

Other Current Liabilities 其它流動(dòng)負(fù)債

long-term Debt 長期負(fù)債

Deferred Taxes 遞延稅金

Other Liabilities 其它負(fù)債

Minority Interest 少數(shù)股東權(quán)益

Total Liabilities 總負(fù)債

Preferred Stock Equity 優(yōu)先股權(quán)益

Common Stock Equity 普通股權(quán)益

Total Stockholders’ Equity 股東權(quán)益總計(jì)

Total Liabilities and Equity 負(fù)債權(quán)益總計(jì)

Economic經(jīng)濟(jì)的

economic analysis 經(jīng)濟(jì)分析

economic and technical development zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)

economic base 經(jīng)濟(jì)基礎(chǔ)

economic community 經(jīng)濟(jì)共同體

economic cooperation zone 經(jīng)濟(jì)協(xié)作區(qū)

economic crisis 經(jīng)濟(jì)危機(jī)

economic cycle 經(jīng)濟(jì)周期

economic depression 經(jīng)濟(jì)蕭條

economic efficiency 經(jīng)濟(jì)效益

economic entity 經(jīng)濟(jì)實(shí)體

economic forecast 經(jīng)濟(jì)預(yù)測

economic foundation 經(jīng)濟(jì)基礎(chǔ)

economic growth rate 經(jīng)濟(jì)增長率

economic integration 經(jīng)濟(jì)一體化

economic miracle 經(jīng)濟(jì)奇跡

economic order 經(jīng)濟(jì)秩序

economic policy 經(jīng)濟(jì)政策

economic potential 經(jīng)濟(jì)潛力

economic prospect 經(jīng)濟(jì)展望

economic recovery 經(jīng)濟(jì)復(fù)蘇

economic sanctions 經(jīng)濟(jì)制裁

economic situation 經(jīng)濟(jì)形勢

economic system 經(jīng)濟(jì)體制，經(jīng)濟(jì)制度

economic value 經(jīng)濟(jì)價(jià)值

East Asia Economic Rim 東亞經(jīng)濟(jì)圈

Economics 經(jīng)濟(jì)學(xué)

economics of industry 工業(yè)經(jīng)濟(jì)學(xué)

economics of management 管理經(jīng)濟(jì)學(xué)

economics of scale 規(guī)模經(jīng)濟(jì)學(xué)

Economy 經(jīng)濟(jì)

closed economy 閉關(guān)自守經(jīng)濟(jì)

commodity economy 商品經(jīng)濟(jì)

economy measure 經(jīng)濟(jì)手段

economies of scale 規(guī)模經(jīng)濟(jì)

market economy 市場經(jīng)濟(jì)

mixed economy 混合經(jīng)濟(jì)

planned economy 計(jì)劃經(jīng)濟(jì)

Enterprise企業(yè)

Entrepreneur 企業(yè)家

Enterpreneurial 企業(yè)家的

enterpreneurial courage 企業(yè)家的膽略

enterpreneurial spirit 企業(yè)家精神

Enterprise 企業(yè)

backbone enterprise 骨干企業(yè)

central enterprises 中央企業(yè)

collectively-owned enterprises 集體企業(yè)

combined enterprise 聯(lián)合企業(yè)

enterprise accounting 企業(yè)會(huì)計(jì)

enterprise development fund 企業(yè)發(fā)展基金

enterprise law 企業(yè)法

enterprises’ management mechanisms 企業(yè)管理機(jī)制

foreign-funded enterprises 外資企業(yè)

large and medium-size enterprises 大中型企業(yè)

local enterprises 地方企業(yè)

modern enterprise system 現(xiàn)代企業(yè)制度

money-lossing enterprises 虧損企業(yè)

state-owned enterprises 國有企業(yè)

township enterprises 鄉(xiāng)鎮(zhèn)企業(yè)

Accountant會(huì)計(jì)師

Certified Public Accountant (CPA) 注冊會(huì)計(jì)師

chief accountant 總會(huì)計(jì)師

cost accountant 成本會(huì)計(jì)

certified management accountant (CMA) 注冊管理會(huì)計(jì)師

certified public accountant (CPA) 注冊會(huì)計(jì)師

Accounting會(huì)計(jì)，會(huì)計(jì)學(xué)

accounting classification 會(huì)計(jì)科目分類

accounting cycle 會(huì)計(jì)周期

accounting equation 會(huì)計(jì)方程式

accounting firm 會(huì)計(jì)事務(wù)所

accounting information 會(huì)計(jì)信息

accounting principles for business enterprise 企業(yè)會(huì)計(jì)原則

accounting statement 會(huì)計(jì)報(bào)表

accounting system 會(huì)計(jì)系統(tǒng)

accounting year 會(huì)計(jì)年度

accrual basis accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)方法記帳

cash basis accounting 現(xiàn)金會(huì)計(jì)方法記帳

All-purpose financial statement 通用財(cái)務(wù)報(bào)表

American Institute of Certified Public Accountants 美國注冊會(huì)計(jì)師協(xié)會(huì)(AICPA)

certified copy 正式核準(zhǔn)的副本

certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表

certified invoice 證實(shí)發(fā)票

certified management accountant (CMA) 注冊管理會(huì)計(jì)師

certified public accountant (CPA) 注冊會(huì)計(jì)師

annual accounting 年度決算

annual audit 年度審計(jì)

annual balance sheet 年終決算表

annual budget 年度預(yù)算

annual financial report 年度財(cái)務(wù)報(bào)告

annual summary 年度匯總表

summary balance sheet 資產(chǎn)負(fù)債匯總表

Audit審計(jì)

annual audit 年度審計(jì)

audit certificate 審計(jì)證書

Audit Law 審計(jì)法

audit of financial statement 財(cái)務(wù)報(bào)表審計(jì)

external audit 外部審計(jì)

legally required audit 法定審計(jì)

Auditing firm 審計(jì)公司

Auditor 審計(jì)師

Account帳戶，會(huì)計(jì)科目

accounting classification 會(huì)計(jì)科目分類

account balance 帳戶余額

account payable 應(yīng)付帳款

account receivable 應(yīng)收帳款

accumulation account 累積帳戶

assets account 資產(chǎn)帳戶

bank account 銀行帳戶

capital account 資本帳戶

cash account 現(xiàn)金帳戶

checking account 支票帳戶

clearing account 清算帳戶，結(jié)算帳戶

commission account 傭金帳戶

cost account 成本帳戶

deposit account 存款帳戶

doubtful account 可疑帳戶

equity account 股本帳戶

expenses account 開支帳戶

foreign currency account 外匯帳戶

frozen account 凍結(jié)帳戶

group account 集團(tuán)帳戶

inventory account 存貨帳戶

investment account 投資帳戶

journal account 日記帳

ledger account 分類帳帳戶

liability account 負(fù)債帳戶

overdrawn account 透支帳戶

property account 財(cái)產(chǎn)帳戶

savings account 儲(chǔ)蓄帳戶

accrued expenses payable 應(yīng)計(jì)未付費(fèi)用

accrued income 應(yīng)計(jì)收入

accrued interest on bonds 應(yīng)計(jì)債券利息

accrued interest on investment 應(yīng)計(jì)投資利息

accured interest patable 應(yīng)計(jì)未付利息

accrued liability 應(yīng)計(jì)負(fù)債

accrued profit 應(yīng)計(jì)利潤

accrued taxes 應(yīng)計(jì)稅款

accumulated amount 累計(jì)額

accumulated earnings 累計(jì)收益

accumulated funds 公積金

accumulated net income 累計(jì)凈收益

accumulated profit 累計(jì)利潤

accumulating capital 累計(jì)資本

accumulating losses 累計(jì)損失

Acid ratio 流動(dòng)比率

actual assets 實(shí)際資產(chǎn)

actual cash value 實(shí)際現(xiàn)金價(jià)值

actual capital 實(shí)際資本

actual cost 實(shí)際成本

actual depreciation 實(shí)際折舊

actual value 實(shí)際價(jià)值

Adjusted 調(diào)整后的

adjusted acquisition cost 調(diào)整后購置成本

adjusted base 調(diào)整后基數(shù)

adjusted book balance 調(diào)整后的帳面余額

adjusted gross income 調(diào)整后的凈收入

adjusted net profit 調(diào)整后的凈利潤

Adjustment 調(diào)整

adjustment account 調(diào)整帳戶

Advance 預(yù)付

advance account 預(yù)付帳戶

advance charge 預(yù)付費(fèi)用

advance payment 預(yù)先付款

advance received 暫收款

Allocated cost 已分?jǐn)偝杀?/p>

Allocated cost of fixed assts 固定資產(chǎn)折舊

Allocation 分配，分?jǐn)?/p>

allocation of market 市場分配

allocation of purchase price 購置價(jià)格分?jǐn)?指成套設(shè)備)

allocation of quota 配額分配

allocation of resources 資源分配

allocation of shares 股金分配

allocation optimum 最優(yōu)配置

allocations to accounting periods 會(huì)計(jì)期間內(nèi)的分?jǐn)?/p>

Allotment 撥款

Amendment 修改

amendment of register 變更登記

American Society of Appraisers (ASA) 美國評估師協(xié)會(huì)

Amortization 攤銷，攤還

amortization fund 償債基金

amortization of bond issued expense 債券發(fā)行費(fèi)攤銷

amortization of fixed asset 固定資產(chǎn)攤銷

amortization of loan 分期償還貸款

amortization schedule 攤銷表

Amount 數(shù)量，總額，合計(jì)

amount guaranteed 擔(dān)保額

amount of investment 投資額

amount of sales 銷售額

financial statement analysis財(cái)務(wù)報(bào)表分析

analysis of assets changes 資產(chǎn)變動(dòng)分析

analysis of balance sheet 資產(chǎn)負(fù)債表分析

balance sheet evaluation 資產(chǎn)負(fù)債表評價(jià)

analysis of business profit 企業(yè)利潤分析

analysis of capital changes 資本變動(dòng)分析

analysis of changes in financial position 財(cái)務(wù)狀況變動(dòng)分析

balance sheet 資產(chǎn)負(fù)債表

balance sheet audit 資產(chǎn)負(fù)債表審計(jì)

balance sheet classification 資產(chǎn)負(fù)債表分類

certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表

classified balance sheet 分類資產(chǎn)負(fù)債表

current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表

current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表

analysis of variance 方差分析

gross profit analysis 毛利分析

investment analysis 投資分析

market analysis 市場分析

macro analysis 微觀分析

qualitative analysis 定性分析

quantitative analysis 定量分析

ratio analysis 比率分析

return analysis 回報(bào)分析

sales analysis 銷售分析

Analytical model 分析模型

bad account 壞帳，呆帳

bad debt loss 壞帳損失

bad debt recovey 呆壞帳收回

bad title 失效產(chǎn)權(quán)

Balance 余額，結(jié)余，差額，平衡

adverse balance 收支逆差

balance budget 平衡預(yù)算

balance of international trade 國際貿(mào)易差額

balance of payment 國際收支

closing balance 期末差額

credit balance 貸方余額

foreign currency balance 外匯余額

keep balance 保持平衡

loss balance 失去平衡

negative balance 逆差

retained balance from foreign exchange revenue 外匯收入留成余額

book depreciation 帳面折舊

book-entry securities 記帳證券

book inventory 帳面庫存

book of account 帳簿

book profit 帳面利潤

book value per share 每股帳面價(jià)值

Cash 現(xiàn)金

cash account 現(xiàn)金帳戶

cash assets 現(xiàn)金資本

cash audit 現(xiàn)金審計(jì)

cash balance 現(xiàn)金余額

cash equivalent 視同庫存現(xiàn)金

cash flow analysis 現(xiàn)金流量分析

cash in bank 銀行現(xiàn)金

cash in hold 庫存現(xiàn)金

cash payment 現(xiàn)金支付

cash purchase 現(xiàn)金購買

cash transaction 現(xiàn)金交易

free cash flows 活動(dòng)現(xiàn)金流

Certified 注冊的，合格的

certified appraiser 注冊評估師

certified copy 正式核準(zhǔn)的副本

certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表

certified invoice 證實(shí)發(fā)票

certified mortgage 證實(shí)抵押

finance charges 財(cái)務(wù)費(fèi)用

Classification 分類，科目

classification item 分類項(xiàng)目

classification of accounts 帳戶分類

classification of assets 資產(chǎn)分類

classification of property 財(cái)產(chǎn)分類

classification schemes 分類表

Classified 分成類的

classified balance sheet 分類資產(chǎn)負(fù)債表

classified depreciation 分類折舊

coding of account 帳戶代碼

coding of assets 資產(chǎn)代碼

Closing 結(jié)算，結(jié)帳，收盤

closing account 結(jié)帳，結(jié)算

closing cost 成交價(jià)

closing inventory 期末存貨

Consolidated 合并的，綜合的

consolidated balance sheet 合并資產(chǎn)負(fù)債表

consolidated financial statement 合并決算表

consolidated income statement 合并損益表，綜合損益表

consolidated profit and loss statement 匯總損益表

consolidated retained earning 合并留存收益

consolidated statement 匯總報(bào)表

Cost 成本，費(fèi)用

acquisition cost 購置成本

actual cost 實(shí)際成本

anticipated cost method 預(yù)期成本法

average cost 平均成本

borrowing- cost 借債成本

carrying cost 維持成本

cost account 成本帳戶

cost accounting 成本會(huì)計(jì)

cost allocation 成本分?jǐn)?/p>

cost analysis 成本分析

cost and benefit analysis 成本收益分析

cost approach to fair market value 求得公平市場價(jià)值的成本法

cost control 成本控制

cost distribution 成本分?jǐn)?/p>

cost free 免費(fèi)

cost method 成本法

cost objective 成本目標(biāo)

cost of capital 資金成本

cost of investment 投資成本

cost of management 管理費(fèi)

cost of marketing 營銷成本

cost of replacement 重置成本法

cost of reproduction less depreciation 重置成本減折舊

cost of sales 銷售成本

cost-benefit analysis 成本收益分析

cost-effectiveness 成本效益

cost-of-living index 生活費(fèi)指數(shù)

cost plus 成本加價(jià)

indirect cost 間接成本

marginal cost 邊際成本

material cost 材料成本

opportunity cost 機(jī)會(huì)成本

ordering cost 訂貨成本

sunk costs 沉沒成本

variable costs 變動(dòng)成本

current assets 流動(dòng)資產(chǎn)

current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表

current account deposits 活期帳戶存款

current asset losses in suspense 待處理流動(dòng)資產(chǎn)損失

current debt ratio 流動(dòng)負(fù)債比率

current fund employed per 100 Yuan of

sales revenue 每百元銷售收入占用流動(dòng)資金

current fund employment rate 流動(dòng)資金占有率

current fund loan 流動(dòng)資金借款

current fund turnover days 流動(dòng)資金周轉(zhuǎn)天數(shù)

current intangibles 無形流動(dòng)資產(chǎn)

current liability 流動(dòng)負(fù)債

current maturity of long term debt 本年內(nèi)到期的長期負(fù)債

current-noncurrent method 對國外業(yè)務(wù)按現(xiàn)行匯率折合算法

current ratio 流動(dòng)比率

current surplus 本期盈余

current tangible assets 有形流動(dòng)資產(chǎn)

current term net loss 本期凈損失

current term net profit or loss 本期凈損益

current assets 流動(dòng)資產(chǎn)

current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表

current account deposits 活期帳戶存款

current asset losses in suspense 待處理流動(dòng)資產(chǎn)損失

current debt ratio 流動(dòng)負(fù)債比率

current fund employed per 100 Yuan of

sales revenue 每百元銷售收入占用流動(dòng)資金

current fund employment rate 流動(dòng)資金占有率

current fund loan 流動(dòng)資金借款

current fund turnover days 流動(dòng)資金周轉(zhuǎn)天數(shù)

current intangibles 無形流動(dòng)資產(chǎn)

current liability 流動(dòng)負(fù)債

current maturity of long term debt 本年內(nèi)到期的長期負(fù)債

current-noncurrent method 對國外業(yè)務(wù)按現(xiàn)行匯率折合算法

current ratio 流動(dòng)比率

current surplus 本期盈余

current tangible assets 有形流動(dòng)資產(chǎn)

current term net loss 本期凈損失

current term net profit or loss 本期凈損益

Earning 收益，收入，工資

accumulated earnings 積累收益

annual earnings 年收益

earning assets 盈利資產(chǎn)

earning capacity 盈利能力

earning of capital 資本收益

earnings after tax 稅后收益

earnings before interest and income tax (EBIT) 稅前收益

earnings per share (EPS) 每股平均收益

earnings rate 收益率

earnings ratio 收益率

earnings target 收益目標(biāo)

gross earnings 毛利，毛收益

real earnings 實(shí)際收益

retained earnings 留存收益

Fixed 固定的

fixed assets accounting 固定資產(chǎn)核算

fixed assets cost 固定資產(chǎn)成本

fixed assets depreciation rate 固定資產(chǎn)折舊率

fixed assets investment 固定資產(chǎn)投資

fixed assets losses in suspense 待處理固定資產(chǎn)損失

fixed assets ratio 固定資產(chǎn)比率

fixed deposit 定期存款

fixed exchange rate 固定匯率

fixed mortgage 定期抵押，固定抵押

fixed transfer price 固定轉(zhuǎn)讓價(jià)格

investment in fixed assets 固定資產(chǎn)投資

Floating 流動(dòng)的

floating assets 流動(dòng)資產(chǎn)

floating debt 短期債務(wù)，流動(dòng)負(fù)債

floating exchange rate 浮動(dòng)匯率

floating liability 流動(dòng)負(fù)債

floating rate of interest 浮動(dòng)利率

Flow 流動(dòng)，流量

flow of funds analysis 資金流轉(zhuǎn)分析

Income 收入，收益

gross income 收入總額

income account 收益帳戶

income approach to fair market value 求得市場公平價(jià)格的收益法

income before tax 稅前收入

income from investments 投資收益

income gap 收入差距

income property 收益財(cái)產(chǎn)

income statement 收益表

income tax law 所得稅法

income tax return 所得稅申報(bào)表

income to net worth ratio 凈值收益率

Property財(cái)產(chǎn)，所有權(quán)

property account 財(cái)產(chǎn)帳戶

property accounting 財(cái)產(chǎn)會(huì)計(jì)

property and assets 財(cái)產(chǎn)與資產(chǎn)

property damage 財(cái)產(chǎn)損失

property in land 土地所有權(quán)

property income 財(cái)產(chǎn)收入

property rights 產(chǎn)權(quán)

property rights transfer agency 產(chǎn)權(quán)轉(zhuǎn)讓機(jī)構(gòu)(產(chǎn)權(quán)交易所)

property tax 財(cái)產(chǎn)稅

Proprietary 所有人的，財(cái)產(chǎn)權(quán)

proprietary interest 業(yè)組權(quán)益

proprietary lease 產(chǎn)權(quán)租賃

Proprietor 業(yè)主

Proprietorial right 所有權(quán)

Proprietorship 業(yè)主權(quán)，獨(dú)資，一人擁有全部財(cái)產(chǎn)的

業(yè)主

Asset資產(chǎn)

asset account 資產(chǎn)帳戶

asset depreciation range 資產(chǎn)折舊幅度

asset disposal 資產(chǎn)處置

asset holdings 資產(chǎn)持有量

asset inventory shorts 資產(chǎn)盤虧

asset inventory surplus 資產(chǎn)盤盈

asset liability ratio 資產(chǎn)負(fù)債比率

asset retirement 資產(chǎn)報(bào)廢

asset revaluation 資產(chǎn)重估

Assets + Liability = Owner’s Equity 資產(chǎn)加負(fù)債等于所有者權(quán)益

assets change statement 資產(chǎn)變動(dòng)表

assets disposal 資產(chǎn)處置

assets management 資產(chǎn)管理

assets out of accounts 帳外資產(chǎn)

assets structure 資產(chǎn)結(jié)構(gòu)

assets turnover ratio 資產(chǎn)周轉(zhuǎn)比率

capital assets 資本資產(chǎn)

current assets 流動(dòng)資產(chǎn)

earning assets 有收益的資產(chǎn)

fixed assets 固定資產(chǎn)

fixed assets inventory shorts 固定資產(chǎn)盤虧

fixed assets inventory surplus 固定資產(chǎn)盤盈

fixed tangible assets 固定有形資產(chǎn)

gross assets 總資產(chǎn)

net current assets 流動(dòng)資產(chǎn)凈值

net value of fixed assets 固定資產(chǎn)凈值

non-ledger assets 帳外資產(chǎn)

non-productive assets 非生產(chǎn)性資產(chǎn)

original value of fixed assets 固定資產(chǎn)原值

physical assets 實(shí)物資產(chǎn)

pledged assets 抵押資產(chǎn)

productive assets 生產(chǎn)性資產(chǎn)

return on assets 資產(chǎn)收益

available assets 可用資產(chǎn)

Liability負(fù)債，債務(wù)

current liability 短期負(fù)債

direct liability 直接債務(wù)

fixed liability 長期負(fù)債

liability account 負(fù)債帳戶

liability dividend 債務(wù)股利

liability out of book 帳外負(fù)債

Equity權(quán)益，股本，資產(chǎn)凈值

equity account 權(quán)益帳戶

equity capital 自有資本，股權(quán)資本

equity capital transaction 產(chǎn)權(quán)資本轉(zhuǎn)讓

equity capital turnover 產(chǎn)權(quán)資本周轉(zhuǎn)率

equity earnings 參股收益，股本盈利

equity financing 產(chǎn)權(quán)籌資

equity investment 股本投資

equity market 權(quán)益市場

equity ownership 資本所有權(quán)

equity security 股票

equity share 普通股票

equity stock 股票，產(chǎn)權(quán)股票

equity to assets ratio 權(quán)益對資產(chǎn)比率

equity to debt ratio 權(quán)益對債務(wù)比率

equity transaction 凈值交易

Insurance保險(xiǎn)

credit insurance 信用保險(xiǎn)

insurance company 保險(xiǎn)公司

insurance coverage 保險(xiǎn)范圍

insurance fund 保險(xiǎn)基金

insurance industry 保險(xiǎn)業(yè)

Bank銀行

all-purpose bank 通用銀行

bank account balance 銀行存款余額

bank balance sheet 銀行財(cái)務(wù)狀況表

bank credit 銀行信貸

bank debt 銀行債務(wù)

bank discount rate 銀行貼現(xiàn)率

bank holding company 銀行控股公司

bank interest 銀行利息

bank line 銀行信用額度

bank loan 銀行借款

bank rate 銀行貼現(xiàn)率

bank reserve 銀行準(zhǔn)備金

bank’s buying rate 銀行買價(jià)

bank’s call loan 銀行同行拆借

bank’s selling rate 銀行賣價(jià)

clearing bank 清算銀行

commercial bank 商業(yè)銀行

cooperative bank 合作銀行

mortgage bank 抵押銀行

Banking 金融，銀行業(yè)

banking institution 金融機(jī)構(gòu)

Banking Law 銀行法

banking sector 銀行部門

Check 檢查，核對，支票

check account 支票帳戶

check for transfer 轉(zhuǎn)帳支票

check up account 對帳

Cheque 支票

Credit 信用，信貸

credit agency 信貸機(jī)構(gòu)

credit analysis 信用分析

credit and loan 信貸

credit bank 信貸銀行

credit capacity 信貸能力

credit capital 信貸資金

credit card 信用卡

credit crisis 信貸危機(jī)

credit rating 信用評級

credit risk 信貸風(fēng)險(xiǎn)

credit standing 商業(yè)信譽(yù)

credit union 信用社

rural credit cooperatives 農(nóng)村信用社

urban credit cooperatives 城市信用社

Creditor 債權(quán)人

creditor bank 債權(quán)銀行

creditor country 債權(quán)國

creditor of bankruptcy 破產(chǎn)債權(quán)人

creditor’s equity 債權(quán)人權(quán)益

creditor’s meeting 債權(quán)人大會(huì)

secured creditors’ committee 有抵押債權(quán)人委員會(huì)

unsecured creditors’ committee 無抵押債權(quán)人委員會(huì)

Crisis 危機(jī)

crisis export 轉(zhuǎn)嫁危機(jī)

crisis of confidence 信任危機(jī)

Cumulative 累積的

cumulative balance 累積余額

cumulative preference share 累積優(yōu)先股份

Currency 貨幣

currency crisis 貨幣危機(jī)

currency devaluation 貨幣貶值

currency revaluation 貨幣增值

Discount 貼現(xiàn)，折扣，減價(jià)

debt discount 債務(wù)貼現(xiàn)

discount bank 貼現(xiàn)銀行

discount bond 按面值折價(jià)發(fā)行的債券

discount cash flow 現(xiàn)金收支折現(xiàn)法

discount factors 貼現(xiàn)系數(shù)表

discount for cash 貼現(xiàn)

discount interest 貼現(xiàn)利息

discount liability 折價(jià)債務(wù)

discount loan 貼現(xiàn)貸款

discount market 貼現(xiàn)市場

discount method 折扣方法

discount of bill 票據(jù)貼現(xiàn)

discount on share 股票折價(jià)

discount on stock 股本折價(jià)

discount rate 貼現(xiàn)率，折扣率

discount securities 折扣證券

Discounted 已貼現(xiàn)的，已折扣的

discounted cash flow technique 現(xiàn)金流量折現(xiàn)法

discounted present value 貼現(xiàn)后的現(xiàn)值

Interest 利息，股利

interest free deposit 無息存款

interest free loan 無息貸款

interest income 利息收益

interest on principal 本息

interest rate on deposits 存款利率

interest rate risk 利率風(fēng)險(xiǎn)

interest-rate cuts 利率下調(diào)

interest-rate reductions 利率下調(diào)

Loan 貸款，借貸，借款

loan bank 貸款銀行

loan capital 借貸資本

loan financing 貸款籌措

loan fund 貸款基金

loan guarantee 貸款擔(dān)保

loan interest 貸款利息

loan receivable 應(yīng)收貸款

loan-deposit ratio 貸款存款比率

allocations of special drawing rights 特別提款權(quán)分配額

Duty關(guān)稅

Dumping 傾銷

dumoing code 反傾銷法案

dumoing duty 傾銷稅

dumping export 傾銷出口

dumping price 傾銷價(jià)格

Duration 期限

Duty 關(guān)稅

countervailing duty 分傾銷性關(guān)稅

duty drawback 關(guān)稅退稅

duty free 免稅

merger and acquisition兼并與收購

Acquiring enterprise 購方企業(yè)

Acquisition (公司間的)收購，獲得

acquisition agreement 收購協(xié)議

acquisition approach 收購方法

acquisition criteria 收購標(biāo)準(zhǔn)

acquisition cost 收購成本

acquisition price 收購價(jià)格

acquisition process 收購過程

acquisition program 收購程序

acquisition value 購置價(jià)值

friendly acquisition 善意收購

(hostile takeover) 敵意收購

internal acquisition team 內(nèi)部收購小組

international acquisition 國際收購

Horizontal 水平的，橫向的

horizontal acquisition 橫向收購

horizontal combination 橫向合并，同行業(yè)合并

horizontal integration 橫向聯(lián)合

horizontal merger 橫向兼并

Vertical 垂直的，縱向的

vertical acquisition 縱向收購

vertical consolidation 縱向合并

vertical integration 縱向合并

vertical merger 縱向兼并

Leverage 杠桿作用，借貸機(jī)會(huì)

Leveraged buy-out (LBO’s) 杠桿收購

Leveraged lease 杠桿租賃

Bankrupt破產(chǎn)

bankrupt’s assets 破產(chǎn)者的財(cái)產(chǎn)

Bankruptcy 破產(chǎn)

act of bankruptcy 破產(chǎn)法案

arrangement in bankruptcy court 迫產(chǎn)法庭調(diào)解

bankruptcy administrator 破產(chǎn)管理人

bankruptcy amendment act 破產(chǎn)修正案

bankruptcy code chapter 7--- liquidation 破產(chǎn)法第7 章(清算)

bankruptcy code chapter 11--- reorganization 破產(chǎn)法第11章 (重組)

bankruptcy court 破產(chǎn)法院

bankruptcy debtor 破產(chǎn)債務(wù)人

bankruptcy judge 破產(chǎn)判決

bankruptcy law 破產(chǎn)法

bankruptcy notice 破產(chǎn)公告

bankruptcy ordinance 破產(chǎn)條例

bankruptcy petition 要求宣布破產(chǎn)

bankruptcy proceedings 破產(chǎn)程序

bankruptcy rules 破產(chǎn)規(guī)定

bankruptcy trustee 破產(chǎn)受托人

declaration of bankruptcy 宣布破產(chǎn)

bankrupt’s assets 破產(chǎn)者的財(cái)產(chǎn)

Bankruptcy 破產(chǎn)

act of bankruptcy 破產(chǎn)法案

arrangement in bankruptcy court 迫產(chǎn)法庭調(diào)解

bankruptcy administrator 破產(chǎn)管理人

bankruptcy amendment act 破產(chǎn)修正案

bankruptcy code chapter 7--- liquidation 破產(chǎn)法第7 章(清算)

bankruptcy code chapter 11--- reorganization 破產(chǎn)法第11章 (重組)

bankruptcy court 破產(chǎn)法院

bankruptcy debtor 破產(chǎn)債務(wù)人

bankruptcy judge 破產(chǎn)判決

bankruptcy law 破產(chǎn)法

bankruptcy notice 破產(chǎn)公告

bankruptcy ordinance 破產(chǎn)條例

bankruptcy petition 要求宣布破產(chǎn)

bankruptcy proceedings 破產(chǎn)程序

bankruptcy rules 破產(chǎn)規(guī)定

bankruptcy trustee 破產(chǎn)受托人

declaration of bankruptcy 宣布破產(chǎn)

Bond債券，證券，公債

bond broker 債券經(jīng)紀(jì)人

bond creditor 債券債權(quán)人

bond discount 債券折價(jià)

bond issue 債券發(fā)行

bond market 債券市場

bond premium 債券溢價(jià)

bond rating agency 債券評級機(jī)構(gòu)

bond yield 債券收益

callable bond 通知償還債券

convertible bond 可轉(zhuǎn)換債券

government bond 政府債券

junk bond 拉圾債券

listed bond 掛牌債券，上市證券

mortgage bond 抵押債券

municipal bond 市政債券

preference bond 優(yōu)先債券，優(yōu)先股

registered bond 記名債券

treasury bond 國庫債券

unlisted bond 未掛牌債券，未上市證

business administration企業(yè)管理，工商管理

business assets 營業(yè)資產(chǎn)

business competition 商業(yè)竟?fàn)?/p>

business credit 商業(yè)貸款

business efficiency 經(jīng)濟(jì)效率

business entity 企業(yè)實(shí)體

business ethics 商業(yè)道德

business license 營業(yè)執(zhí)照

business management 企業(yè)管理

business performance 經(jīng)營成績

business policy 經(jīng)營方針

business representative 商務(wù)代表

business risk 經(jīng)營風(fēng)險(xiǎn)

business strength 業(yè)務(wù)實(shí)力

business tax 營業(yè)稅

business valuation 經(jīng)濟(jì)評價(jià)，企業(yè)評估

Centralization 集中管理方式，集中化

centralization and decentralization 集中與分散

Management 管理

Manage 管理，經(jīng)營

Managrd 管理的，經(jīng)營的

Management 管理

central management 集中管理

enterprise’s management 企業(yè)管理

management accounting 管理會(huì)計(jì)

management by objectives (MBO) 目標(biāo)管理

management decision 管理決策

management function 管理職能

management quality

management information system 管理信息系統(tǒng)

personnel management 人事管理

Manager 經(jīng)理，管理人員，經(jīng)營者

accounting manager 會(huì)計(jì)主管

assistant general manager 助理，副總經(jīng)理

general manager 總經(jīng)理

Managerial 管理的

managerial decision-making process 管理決策程序

managerial economics 管理經(jīng)濟(jì)學(xué)

managerial know-how 管理專門知識(shí)

Loan 貸款，借貸，借款

loan bank 貸款銀行

loan capital 借貸資本

loan financing 貸款籌措

loan fund 貸款基金

loan guarantee 貸款擔(dān)保

loan interest 貸款利息

loan receivable 應(yīng)收貸款

loan-deposit ratio 貸款存款比率

Capital資本，股本

additional paid-in capital 追加股本金

borrowed capital 借入資本

business capital 企業(yè)資本

capital account 資本帳戶

capital accumulation 資本積累

capital appreciation 資本增值

capital and liability ratio 資本負(fù)債比率

capital appreciation 資本增值

capital assets account 資本資產(chǎn)賬戶

capital authorized 法定資本，核定資本

capital budget 資本預(yù)算

capital construction investment 基本建設(shè)投資

capital cost 資本成本，資本費(fèi)用

capital credit certificate 資本信用證書

capital deficit 資本虧損

capital export country 資本輸出國

capital in cash 現(xiàn)金資本

capital in budget 預(yù)算內(nèi)資金

capital increase 增資

capital input 資本投入

capital investment 資本投資

capital lease 資產(chǎn)租賃

capital loan 資本借貸

capital loss 資本損失

capital market rate 資本市場利率

capital net worth 資本凈值

capital paid in 實(shí)收資本，已繳資本

capital ratio 資本比率

capital reorganization 資本重組，資本改組

capital reserve 公積金，準(zhǔn)備金

capital shortage 資金短缺

capital stock 股本，股金總額

capital structure 資本結(jié)構(gòu)

capital surplus 公積金，資本盈余

capital transfer tax 資本轉(zhuǎn)移稅

capital turnover 資金周轉(zhuǎn)，資本周轉(zhuǎn)

capital value 資本價(jià)值

circulating capital 流動(dòng)資本，流通資本

commodity capital 商品資本

constant capital 不變資本

corporate capital 公司資本

current capital 流動(dòng)資本

dead capital 呆滯資本

disposable capital 閑置資本

entity capital 自有資本

financing capital 金融資本

group capitals 集團(tuán)資本

idle capital 呆滯資本

monetary capital 貨幣資本

net working capital 凈流動(dòng)資金

nominal capital 名義資本，額定資本

original capital 原始投資

private capital 私人資本

production capital 生產(chǎn)資本

return on capital 資本收益率

share capital 股本

venture capital 風(fēng)險(xiǎn)資本，投機(jī)資本

weighted average cost of capital(WACC) 加權(quán)平均資本成本

Capital-intensive 資本集約型的，資本密集型的

Capitalization 資產(chǎn)化

capitalization rate 資產(chǎn)化率

capitalization ratio 資產(chǎn)構(gòu)成比率

Stock股票，股份

American Stock Exchange(AMEX) 美國證券交易所

New York Stock Exchange(NYEX) 紐約證券交易所

stock acquisition 股票收購

stock and bond 股票和債券

stock authorized 額定股本

stock averages 股份平均指數(shù)

stock bonus 股份紅利

stock capitalization 股份資本化

stock certificate 股票

stock common 普通股

stock dividend 股利，股息

stock equity securities 股權(quán)證券

stock exchange 股票交易所

stock exchange firm 證券公司

stock index 證券指數(shù)

stock index futures 股票指數(shù)期貨

stock insurance company 股票保險(xiǎn)公司

stock ledger 存貨簿，股東名冊

stock market credit 股票市場信用

stock market quotation 股市行情

stock merger 股票兼并

stock option 股票購買權(quán)

stock ownership 股權(quán)

stock preferred 優(yōu)先股

stock premium 股票溢價(jià)

stock purchase warrant 購股證

stock transfer 股票轉(zhuǎn)讓

stock-for asset reorganization 股票資產(chǎn)交換式重組

stock-for stock reorganization 股票股票交換式重組

voting stock 有投票權(quán)的股票

NYSE New York Stock Exchange 紐約證券交易所

AMEX American Stock Exchange 美國證券交易所

NASDAQ National Association od Securities 全國證券商自動(dòng)報(bào)價(jià)系統(tǒng)協(xié)會(huì)

Dealers Automated Quotation System

OTC Over the counter 柜臺(tái)交易

Dow Jones Index 道瓊斯指數(shù)

Dow Jones Industrial Average 道瓊斯工業(yè)平均數(shù)

Stockholder 股票持有人，股東

Dividend 股息，股利

dividend accumulation 累計(jì)紅利

dividend distribution 股息分配

dividend from capital 資本股利

dividend growth model 紅利增長模式

dividend payable 應(yīng)付股息

dividend payout ratio 股息分配率，紅利支付比率

dividend policy 分紅政策

dividend preference 優(yōu)先股利

dividend rate 股息率

dividend tax 股息稅

dividend yields 紅利回報(bào)率

stock dividend 配股

Securities證券，股票

securities act 證券管理?xiàng)l例

securities analysis 股市分析

securities and investment