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(jí)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(duì)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)?br />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(píng)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(jí)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��?br />Smaller enterprises can become shareholding co-operatives 小企業(yè)可轉(zhuǎn)變?yōu)楣煞莺献髦?br />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(duì)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)?br />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)?br />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?br />Perfect competition 完全竟?fàn)?br />Imperfect competition 不完全竟?fàn)?br />Low-level competition 低水平竟?fàn)?br />Monopolistic competition 壟斷竟?fàn)?br />Competitor 竟?fàn)帉?duì)手
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)?br />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(píng)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?br />Allocated cost of fixed assts 固定資產(chǎn)折舊
Allocation 分配，分?jǐn)?br />allocation of market 市場分配
allocation of purchase price 購置價(jià)格分?jǐn)偅ㄖ赋商自O(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)?br />Allotment 撥款
Amendment 修改
amendment of register 變更登記
American Society of Appraisers (ASA) 美國評(píng)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(píng)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(píng)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)?br />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)?br />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(duì)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(duì)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(duì)資產(chǎn)比率
equity to debt ratio 權(quán)益對(duì)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(duì)，支票
check account 支票帳戶
check for transfer 轉(zhuǎn)帳支票
check up account 對(duì)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(píng)級(jí)
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(píng)級(jí)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)?br />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(píng)價(jià)，企業(yè)評(píng)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 證券與投資
securities company 證券公司
Securities and Exchange Commission 證券交易委員會(huì)
securities exchange tax 證券交易稅
securities issue 證券發(fā)行
securities market 證券市場
Security 擔(dān)保，保證，保證金，安全
security deposit 保證金
security rating 股票，證券的信用風(fēng)險(xiǎn)評(píng)級(jí)
security right 擔(dān)保權(quán)
Share股票，股份，份額
corporation share 法人股
share account 股金帳戶
share capital 股份資本
share consolidation 股票合并
share holding economic 股份制經(jīng)濟(jì)
share of market 市場份額
share ownership 股權(quán)
share price 股票價(jià)格
share stock 股票，股份
share transfer 股票過戶
share voting right 股份投票權(quán)
share warrant 認(rèn)股證
Shareholder 股東
shareholders’ equity 股東權(quán)益
shareholders’ meeting 股東會(huì)議
shareholders’ rights 股東權(quán)利
Shareholding co-operative system 股份合作制
Finance財(cái)政，金融
finance company 財(cái)務(wù)公司，金融公司
Financer 金融家
Financial 財(cái)政的，金融的，財(cái)務(wù)的
all-purpose financial statement 通用財(cái)務(wù)報(bào)表
certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表
consolidated financial statement 合并財(cái)務(wù)報(bào)表
Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)
financial advisor 財(cái)務(wù)顧問
financial aid 財(cái)政補(bǔ)助
financial budgeting 財(cái)務(wù)預(yù)算編制
financial crisis 財(cái)政危機(jī)
financial future 金融期貨
financial group 財(cái)團(tuán)
financial institution 金融機(jī)構(gòu)
financial lease 融資租賃
financial leverage 財(cái)務(wù)杠桿
financial market 金融市場
financial position 財(cái)務(wù)狀況
financial statement 財(cái)務(wù)報(bào)表
financial status 財(cái)務(wù)狀況
financial system 金融體系，金融制度
financial year 財(cái)政年度
non-bank financial instititions 非銀行金融機(jī)構(gòu)
Financing 籌資，融資，提供資金
bank financing 銀行融資
financing corporation 金融公司
financing cost 融資成本
financing mix’s risk and reward 融資組合的風(fēng)險(xiǎn)和回報(bào)
Financially troubled company 財(cái)政遇到困難的公司
Fiscal 財(cái)務(wù)的，財(cái)政的
fiacal burden 財(cái)政負(fù)擔(dān)
fiscal capital 金融資本
fiscal fuction 財(cái)政功能
fiscal measure 財(cái)政措施
Foreign 外國的
foreign currency account 外匯帳戶
foreign currency balance 外匯平衡
foreign exchange loss 外匯對(duì)換損失
foreign exchange rate 匯率
foreign exchange reserve 外匯儲(chǔ)備
foreign funded enterprise 外資企業(yè)
foreign government loans 外國政府貸款
international finance center 國際金融中心
international financial market 國際金融市場
international loans 國際貸款
International Monetary Fund(IMF) 國際貨幣基金組織
international monotary crisis 國際貨幣外危機(jī)
international multilateral loans 國際多邊貸款
Internationalization 國際化
internationalization of capital 資本國際化
Monetary 貨幣，金融
monetary capital 金融資本
monetary crisis 金融危機(jī)
monetary institution 金融機(jī)構(gòu)
monetary market 金融市場
monetary policy tools 貨幣政策工具
monetary reform 幣制改革
monetary system 貨幣制度
Money 貨幣
money supply 貨幣供應(yīng)
Monetary 貨幣，金融
monetary capital 金融資本
monetary crisis 金融危機(jī)
monetary institution 金融機(jī)構(gòu)
monetary market 金融市場
monetary policy tools 貨幣政策工具
monetary reform 幣制改革
monetary system 貨幣制度
Money 貨幣
money supply 貨幣供應(yīng)
Fund基金，專款
benevolent fund 慈善基金
fund accounting 基金會(huì)計(jì)
fund assets 基金資產(chǎn)
fund flow analysis 資金流量分析
fund management 基金管理
fund raising cost 籌資成本
leverage fund 平衡基金，杠桿基金
mutual fund 共同基金
pension fund 養(yǎng)老基金
trust fund 信貸基金
Investment投資
investment abroad 國外投資
investment and trust company 投資信托公司
investment enviroment 投資環(huán)境
investment fund 投資基金
investment in capital construction 基本建設(shè)投資
investment in enterprise 對(duì)企業(yè)投資
investment in outside unit 對(duì)外單位投資
investment in stock 投資股票
investment intention 投資意向
investment pool 聯(lián)合投資組織
investment portfolio 投資證券組合
investment strategy 投資戰(zhàn)略
investment target selection criteria 投資目標(biāo)選擇標(biāo)準(zhǔn)
Inflation通貨膨脹
inflation factor 通貨膨脹因素
inflation indexed security 通貨膨脹指數(shù)債券
inflation of credit 信用膨脹
inflation rate 通貨膨脹率
Inflationary pressure 通貨膨脹壓力
Industry產(chǎn)業(yè)，行業(yè)
aircraft industry 航空業(yè)
automobile industry 汽車業(yè)
banking industry 銀行業(yè)
basic industry 基礎(chǔ)工業(yè)
coal and mining industry 煤炭開采業(yè)
construction industry 建筑業(yè)
information industry 信息產(chǎn)業(yè)
high-technology industry 高技術(shù)產(chǎn)業(yè)
materials industry 材料業(yè)
primary industry 第一產(chǎn)業(yè)
secondary industry 第二產(chǎn)業(yè)
service industry 服務(wù)業(yè)
steel industry 鋼鐵業(yè)
tertiary industry 第三產(chǎn)業(yè)
transportation industry 交通運(yùn)輸業(yè)
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)
Law法律，法規(guī)
administrative law 行政法
articles of law 法律條款
bankruptcy law 破產(chǎn)法
company law 公司法
law agent 法定代理人
law of increasing costs 成本遞增規(guī)律
law of supply and demand 供需法則
Lawful 合法的
lawful money 法定貨幣
lawful share 合法股份
Lawsuit 法律訴訟
Lawyer 律師
Legal 合法的，法定的
legal act 法律行為
legal assets 法定資產(chǎn)
legal capital 法定資本
legal document 法律文件
legal entity 法人，法律實(shí)體
legal force 法律效力
legal form 法律形式
legal holiday 法定假日
legal investment 會(huì)法投資
legal list 會(huì)法證券
legal name 依法登記的名稱
legal obligation 法律責(zé)任
legal owner 法定所有人
legal person responsibility system 法人責(zé)任制
legal possession 法定所有權(quán)
legal property 法人財(cái)產(chǎn)
legal representative 法定代理人
legal right 法律權(quán)力
legal rule 法律規(guī)定
legal title 合法所有權(quán)
Legislation 法規(guī)，立法
Legislative 法制的，立法的
legislative authority 立法權(quán)
legialative body 立法機(jī)構(gòu)
legislative control 法律監(jiān)督
legislative series 法律匯編
Monetary 貨幣，金融
monetary capital 金融資本
monetary crisis 金融危機(jī)
monetary institution 金融機(jī)構(gòu)
monetary market 金融市場
monetary policy tools 貨幣政策工具
monetary reform 幣制改革
monetary system 貨幣制度
Money 貨幣
money supply 貨幣供應(yīng)
Policy 方針，政策
a series of policies and measures 一系列政策措施
employment policy 就業(yè)政策
financial policy 財(cái)務(wù)政策
foreign trade policy 外貿(mào)政策
policy of deflation 緊縮政策
reform and opening up policy 改革和開放政策
tax policy 稅收政策
Tariff關(guān)稅，稅則
tariff act 關(guān)稅法
tariff barrier 關(guān)稅壁壘
tariff cartel 關(guān)稅同盟，關(guān)稅卡特爾
tariff classification 關(guān)稅分類
tariff commission 稅則委員會(huì)
tariff concession rate 關(guān)稅優(yōu)惠率
tariff customs union 關(guān)稅同盟
tariff cut 降低關(guān)稅
tariff policy 關(guān)稅政策
tariff reform 關(guān)稅改革
tariff system 關(guān)稅制度
tariff wall 關(guān)稅壁壘
Tax稅，稅務(wù)，征稅
consumption tax 消費(fèi)稅
foreign-funded enterprise income tax 外商投資企業(yè)所得稅
individual income tax 個(gè)人所得稅
tax agency 稅收代理
tax avoidance 合法避稅
tax bearer 納稅人
tax bearing rate 稅負(fù)率
tax bureau 稅務(wù)局
tax collection 征稅
tax collector 稅收員
tax cut 減稅
tax delivery 上交稅金
tax due 應(yīng)交稅款
tax exemption 免稅
tax farming system 保稅制
tax law 稅法
tax loophole 漏稅
tax on income 所得稅
tax on land and buildings 土地房產(chǎn)稅
tax on natural resources 資源稅
tax on personal income 個(gè)人所得稅
tax on property 財(cái)產(chǎn)稅
tax on transaction 交易稅
tax on value added 增值稅
tax payer 納稅人
tax rate 稅率
tax reform 稅制改革
tax refund 退稅
tax refunded 已退回的稅款
tax return 納稅申報(bào)表
tax system 稅制
tax year 稅收年度
tax-free 免稅
tax-free trade zone 免稅貿(mào)易區(qū)
tax-free transaction 免稅交易
tax-sharing system 分稅制
value-added tax 增值稅
Taxable 應(yīng)納稅的
Taxation 稅務(wù)，稅收
Tax-exempt 免稅
Trade交易，貿(mào)易，商業(yè)
barter trade 易貨貿(mào)易
frontier trade 邊境貿(mào)易
trade agreement 交易協(xié)議
trade by agreement 協(xié)議交易
trade deficit 貿(mào)易逆差
trade fair 交易市場
trade in technology 技術(shù)貿(mào)易
trade integration 貿(mào)易一體化
trade mark registration 商標(biāo)注冊
trade negotiation 交易談判
trade share 交易份額
trade surplus 貿(mào)易順差，貿(mào)易盈余
transit trade 過境貿(mào)易
Trading 商業(yè)，貿(mào)易
trading capital 商業(yè)資本
trading range 成交價(jià)幅度
Appraisal評(píng)估，鑒定
appraisal handbook 評(píng)估手冊
appraisal of machinery and equipment 機(jī)械設(shè)備評(píng)估
appraisal of real estate 不動(dòng)產(chǎn)評(píng)估
appraisal procedure 評(píng)估方法
appraisal report 評(píng)估報(bào)告
standard of professional appraisal practice 評(píng)估操作規(guī)范
Appraiser 評(píng)估師
A
Ability 能力
ability to bay 購買能力
ability to borrow 借款能力
ability to compete 竟?fàn)幠芰?br />ability to pay 支付能力
ability to repay loan 倡償還借款能力
Above 高于，在...之上
above norm 限額以上
above par value 高于票面價(jià)值
Absolute 絕對(duì)的
absolute advantage 絕對(duì)優(yōu)勢
absolute liability 絕對(duì)賠償責(zé)任
absolute ownership 絕對(duì)所有權(quán)
Accelerated 加速的
accelerated amortization 加速攤銷
accelerated depreciation methods 加速折舊法
Accept 接受，承兌
accept a claim 接受索賠
accept to pay 承兌
Acceptable 可接受的
acceptable price 可接受價(jià)格
acceptable principle 公認(rèn)的原則
Acceptance 接受，承兌，認(rèn)可
acceptance bank 承兌銀行
acceptance bill 承兌票據(jù)
acceptance contract 承兌合同
acceptance credit 承兌信用
acceptance payable 應(yīng)付承兌匯票
acceptance commission 承兌手續(xù)費(fèi)
acceptance letter of credit 承兌信用證
acceptance inspection 驗(yàn)收
acceptance rate 票據(jù)貼現(xiàn)率
Accepted 接受的，已承兌的
accepted bill 已承兌票據(jù)
accepted check 保付支票
accepted letter of credit 已承兌信用證
Accommodation 通融
According 根據(jù)，按照
according to existing law 根據(jù)現(xiàn)行法律
according to stock exchange practice 按照證券交易慣例
Account 帳戶，會(huì)計(jì)科目
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
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)
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 depreciation 帳面折舊
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
Accrued 應(yīng)計(jì)的
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 累計(jì)的
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 累計(jì)的
accumulating capital 累計(jì)資本
accumulating losses 累計(jì)損失
Acid ratio 流動(dòng)比率
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
Across-the-board 全面的
across-the-board cut 全面削減
across-the-board tariff reduction 全面降低關(guān)稅
Act 法令，條例
act of bankruptcy 破產(chǎn)法
act of God 天災(zāi)
Actual 現(xiàn)實(shí)的，實(shí)際的
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
Add 增加
add-back 加回
add-on interest 追加利息
Added 增加的
added value of industrial output 工業(yè)增加值
added value tax 增值稅
Additional 附加的，額外的
additional budget 追加預(yù)算
additional charge 附加費(fèi)
additional earnings 額外收入
additional first-year depreciation 第一年額外折舊
additional mark on 額外加成
additional paid-in capital 溢繳資本
additional local tax 附加地方稅
additional wage 附加工資
Adequate 適當(dāng)?shù)�，適度的
adequate amount of the money supply 適度貨幣供應(yīng)量
adequate gold and foreign exchange reserve 適度黃金外匯儲(chǔ)備
Adjudge 宣判，裁定
adjudge a firm as bankrupt by the court 法庭裁定某企業(yè)破產(chǎn)
Adjudgement 宣判，裁決
Adjudication of bankruptcy 宣告破產(chǎn)
Adjustable 可調(diào)整的
adjustable mortgage loan(AML) 可調(diào)整抵押貸款
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
adjustment of exchange rate 匯率調(diào)整
adjustment of industrial structure 產(chǎn)業(yè)結(jié)構(gòu)調(diào)整
adjustment of interest rate 利率調(diào)整
adjustment of price 價(jià)格調(diào)整
Administered 管制的
administered price 管制價(jià)格，限價(jià)
Administration 行政，管理
administration budget 行政預(yù)算
administration cost 管理費(fèi)用
administration department 行政部門
Administrative 行政的，管理的
administrative action 行政裁定
administrative authority 行政管理當(dāng)局
administrative bureau 管理局
administrative court 行政法院
administrative divisions 行政區(qū)劃
administrative district(area) 行政區(qū)
administrative expense 管理費(fèi)用，行政費(fèi)用，辦公費(fèi)用
administrative interference 行政干預(yù)
administrative intervention 行政干預(yù)
administrative law 行政法
administrative management 行政管理
administrative measure 行政措施
administrative official 行政官員
administrative organization 行政機(jī)構(gòu)
administrative penalty 行政罰金
Administrator 行政官，管理人員
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
Adverse 逆的
adverse balance 貿(mào)易逆差，收支赤字
Advertisement 廣告
classified advertisement 分類廣告
Advertising 廣告，廣告業(yè)
advertising costs 廣告費(fèi)用
advertising creative 廣告創(chuàng)意
advertising planning 廣告策劃
Advisory 咨詢的
advisory committee 資詢，顧問委員會(huì)
advisory expense 咨詢費(fèi)
advisory service in investment 投資咨詢服務(wù)
Affiliated 附屬的，聯(lián)營的
affiliated business 聯(lián)營企業(yè)
affiliated company 聯(lián)營公司
affiliated corporation 聯(lián)營公司
affiliated group 聯(lián)營集團(tuán)
After 在...之后
after-acquired property clause 后取得財(cái)產(chǎn)條款
after-sale service 售后服務(wù)
after-tax income 稅后收入
after-tax profit 稅后利潤
after-tax real rate of return 稅后實(shí)際收益率
Age-life method 按使用年限折舊法
Agency 代理，經(jīng)銷
agency contract 代理合同
agency fee 代理費(fèi)
agency for government funds 政府基金代理人
agency general 總代理
Agent 代理人，代理商
agent service 代理業(yè)務(wù)
Aggregate 總計(jì)，總合，合計(jì)
aggregate amount 總金額
aggregate balance 綜合平衡
aggregate demand 總需求量
aggregate earnings value 總收益值
aggregate income 收入總額
aggregate investment 投資總額
aggregate losses 累計(jì)損失
aggregate social capital 社會(huì)總資本
aggregate supply 總供給量
Agreement 協(xié)議，契約，合同
agreement in intent 意向協(xié)議書
arbitration agreement 仲裁協(xié)定
clearing agreement 清算協(xié)定
collateral agreement 抵押契約，擔(dān)保協(xié)定
Aid-the-poor programme 撫貧計(jì)劃
Alien 外國的，外僑
alien bank 外國銀行
alien corporation 外國公司
alien property 外國財(cái)產(chǎn)
Alienation 轉(zhuǎn)讓
All-purpose financial statement 通用財(cái)務(wù)報(bào)表
All washed up 企業(yè)倒閉
Allocated cost 已分?jǐn)偝杀?br />Allocated cost of fixed assts 固定資產(chǎn)折舊
Allocation 分配，分?jǐn)?br />allocation of market 市場分配
allocation of purchase price 購置價(jià)格分?jǐn)偅ㄖ赋商自O(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)?br />allocations of special drawing rights 特別提款權(quán)分配額
Allotment 撥款
Amendment 修改
amendment of register 變更登記
American Institute of Certified Public Accountants 美國注冊會(huì)計(jì)師協(xié)會(huì)（AICPA)
American Society of Appraisers (ASA) 美國評(píng)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
Analysis 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
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
analysis of variance 方差分析
financial statement analysis 財(cái)務(wù)報(bào)表分析
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
Annual 年度的
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 earnings 年收益
annual interest 年息
annual financial report 年度財(cái)務(wù)報(bào)告
annual revenue 年?duì)I業(yè)收入
annual summary 年度匯總表
Anti-corruption 反腐敗
Anti-dumpling 反傾銷
Anti-monopoly 反壟斷
Anti-profiteering 反暴利
Anticipated 預(yù)期
anticipated cost method 預(yù)期成本法
anticipated cost valuation 預(yù)期成本估計(jì)
anticipated interest 預(yù)期利息
Antitrust Law 反托拉斯法
Application 申請(qǐng)
application for registration 申請(qǐng)注冊，申請(qǐng)登記
application form 申請(qǐng)表
application right 認(rèn)購權(quán)
Apportionment 分?jǐn)偅�分�?br />Appraisal 評(píng)估，鑒定
appraisal handbook 評(píng)估手冊
appraisal of machinery and equipment 機(jī)械設(shè)備評(píng)估
appraisal of real estate 不動(dòng)產(chǎn)評(píng)估
appraisal procedure 評(píng)估方法
appraisal report 評(píng)估報(bào)告
standard of professional appraisal practice 評(píng)估操作規(guī)范
Appraiser 評(píng)估師
Approach 方法
contingency approach 變應(yīng)方法
Appreciation 增值
appreciation of currency 貨幣增值
appreciation of fixed assets 固定資產(chǎn)增值
Appropriation 撥款
appropriations from state treasury 國家預(yù)算撥款
Arbitrage 套匯，套利，仲裁
arbitrage of exchange 套匯
arbitrage rate 套匯率
arbitrage transaction 套匯交易
Abitration 仲裁
arbitration clause 仲裁條款
arbitration committee 仲裁委員會(huì)
arbitration court 仲裁庭
arbitration in law 依法仲裁
Archival 檔案
Arrangement 安排，協(xié)定
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)法庭協(xié)調(diào)
payment arrangement 支付協(xié)議
Article 條款，章程，文章
Articles 協(xié)定，協(xié)議，條款
articles of agreement 協(xié)定條款
articles of incorporation 公司章程
articles of partnership 合伙條款
Assembly line 組裝線
Assess 評(píng)估資產(chǎn)或稅款，確定稅款
Assessment 評(píng)定稅額，資產(chǎn)評(píng)估
assessment of duty 定稅
assessment of loss 估損
Assessor 估稅員，估價(jià)人
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
Assignor 轉(zhuǎn)讓人
Assignment 轉(zhuǎn)讓，轉(zhuǎn)讓證書
assignment clause 轉(zhuǎn)讓條款
assignment of marketing right 經(jīng)銷權(quán)轉(zhuǎn)讓
assignment of property 產(chǎn)權(quán)轉(zhuǎn)讓
Assigns 受讓人
Association 團(tuán)體，協(xié)會(huì)，聯(lián)合會(huì)
association of consumers 消費(fèi)者協(xié)會(huì)
association of shareholders 股東聯(lián)合會(huì)
Assurance 保險(xiǎn)
endowment assurance 養(yǎng)老保險(xiǎn)
life assurance 人壽保險(xiǎn)
At par 平價(jià)，按票面價(jià)值
Attachment 查封
attachment ledger 查封帳冊
attachment of debtor’s property 查封債務(wù)人財(cái)產(chǎn)
Attract 吸引，吸收
attract foreign investment 吸收外資
Auction 拍賣
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
Authority 授權(quán)，當(dāng)局，管理機(jī)關(guān)
Authorized 法定的，經(jīng)審定的
authorized agent 全權(quán)代理人
authorized bank 指定銀行，授權(quán)銀行
authorized capital 法定資本
authorized representative 受權(quán)代表
authorized stock 核定股份
Auxiliary account 輔助帳戶
Available 可用的，可得到的
available assets 可用資產(chǎn)
available resources 可用資源
Average 平均數(shù)
average asset life 平均資產(chǎn)壽命
average earned ratio 平均收益率
average index number 平均指數(shù)
average rate of profit 平均利潤率
average rate of return 平均報(bào)酬率
B
Baby bond 小額股票
Background 背景
background investigation 背景調(diào)查
background material 背景材料
Bad 壞的
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
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
balance sheet evaluation 資產(chǎn)負(fù)債表評(píng)價(jià)
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
summary balance sheet 資產(chǎn)負(fù)債匯總表
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
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)
Bargain 議價(jià)，討價(jià)還價(jià)
Basic 基本的，基礎(chǔ)
basic account 基本帳戶
basic accounting unit 基本核算單位
Bear 空頭，賣空
bear account 空頭帳戶
bear market 熊市，淡市
bear transaction 空頭交易
Beat 還價(jià)，殺價(jià)
Below par 低于票面價(jià)值
Benchmark 基準(zhǔn)
Benefit 利益，受益，福利，津貼
benefit country 受惠國
benefit fund for employees 職工福利基金
benefit program 福利計(jì)劃
Benefited 受益的
benefited party 受益方
Benevolent fund 慈善基金
Beta 貝塔（與股票相關(guān)的）系數(shù)
beta risk measurement 貝塔風(fēng)險(xiǎn)系數(shù)測定
Bid 投標(biāo)，報(bào)價(jià)，出價(jià)
bid bond 投標(biāo)押金
bid opening date 開標(biāo)日期
bid price 買方出價(jià)
call for bid 招標(biāo)
invite bid 招標(biāo)
Bidder 投標(biāo)人，投標(biāo)商
Bidding 投標(biāo)，出價(jià)
bidding documents 標(biāo)書
Big Board 指美國紐約股票交易所
Big Six 指美國六大會(huì)計(jì)事務(wù)所
Big Three 指美國三大汽車公司
Bilateral 雙邊的
bilateral agreement 雙邊協(xié)議
bilateral loans 雙邊貸款
bilateral trade 雙邊貿(mào)易
Bill 票據(jù)，帳單，發(fā)票，鈔票
bill receivable account 應(yīng)收票據(jù)帳戶
treasury bill 國庫債券
Black 黑色的，黑市的
blank market price 黑市價(jià)格
black market transaction 黑市交易
Blank 空白的
blank check 空白支票
Blanket 一攬子的
blanket insurance 統(tǒng)括保險(xiǎn)
blanket mortgage 一攬子抵押
Blue chip 蘭籌股
Blue-chip share 頭等股票
Blue-chip stock 熱門股票
Blue-collar worker 蘭領(lǐng)工人
Blue-sky law 蘭天法（防欺詐憑空發(fā)行股票的法律）
Board 董事會(huì)，委員會(huì)，理事會(huì)
board chairman 董事長
board meeting 董事會(huì)議
board of administration 董事會(huì)，理事會(huì)
board of arbitration 仲裁委員會(huì)
board of audit 審計(jì)委員會(huì)
board of directors 董事會(huì)，理事會(huì)
board of executive director 執(zhí)行董事會(huì)，執(zhí)行委員會(huì)
board of manager’s 理事，董事
board of supervisors 監(jiān)事會(huì)
board of trustees 受托委員會(huì)
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(píng)級(jí)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，未上市證券
Bonded 保稅的，有抵押的
bonded area 保稅區(qū)
bonded factory 保稅工廠
bonded goods 保稅貨物
bonded warehouse 保稅倉庫
Bonus 獎(jiǎng)金，紅利，津貼
bonus issue 發(fā)放紅利股
bonus-percentage of profit 利潤率分紅
bonus share 分紅股，紅利股
Book 書籍，帳簿，記帳，定票，訂貨
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
Boom 繁榮，景氣
Borrow 借入
borrow money on credit 信用借款
Borrowed 借入的
borrowed capital 借入資本
borrowed funds 借入資金
borrowed reserve 借入準(zhǔn)備金
Borrowing 借款，借用
borrowing cost 借款成本
borrowing limit 借款限額
borrowing rate 借款利率
Bottleneck 瓶頸
Boycott 抵制
boycott foreign goods 抵制外國貨
Branch 分支機(jī)構(gòu)，分公司，分行
branch balance sheet 分支機(jī)構(gòu)資產(chǎn)負(fù)債表
branch financial statement 分支機(jī)構(gòu)財(cái)務(wù)報(bào)表
Brand 商標(biāo)，牌號(hào)
brand equity 商標(biāo)資產(chǎn)，品牌資本
brand mark 商標(biāo)
brand share 品牌市場占有率
brand value 商標(biāo)價(jià)值
Breach 違反，不履行
breach of agreement 違反協(xié)議
breach of contract 違反合同
Break-even analysis 損益兩平分析
Break-even point 損益兩平點(diǎn)
Breakdown 按細(xì)目分類
Bribe 賄賂
Bribee 受賄人
Briber 行賄人
Bribery 行賄，受賄
Broker 經(jīng)濟(jì)商
Budget 預(yù)算
budget accounting 預(yù)算會(huì)計(jì)
budget act 預(yù)算法案
budget deficit 預(yù)算赤字
budget message 預(yù)算咨文
budget of central government 中央預(yù)算
budget of local government 地方預(yù)算
budget planning 編制預(yù)算
Budgetary 預(yù)算的
budgetary account 預(yù)算帳戶
budgetary revenue 預(yù)算收入
Build 建立
build modern enterprises system 建立現(xiàn)代企業(yè)制度
Bull 買方，買空，多頭
bull market 牛市，漲市
Burden 負(fù)擔(dān)
social burden 社會(huì)負(fù)擔(dān)
Bureau 局
administrative bureau of state-owned property 國有資產(chǎn)管理局
Business 營業(yè)，經(jīng)營，商業(yè)，企業(yè)，業(yè)務(wù)
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)?br />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(píng)價(jià)，企業(yè)評(píng)估
Buy-back agreement 回購合同
Buy in stock 購入股票
Buyer 買方
buyer behavior 買方行為
buyer’s credit 買方信貸
buyer’s market 買方市場
C
Cancel 取消，作廢
cancel a contract 取消合同
cancel a debt 銷帳
Cancellation 注銷，解約
cancellation amount 注銷金額
Canceled 已注銷，已取消
Candidate 候選人，候選者
candidates for acquisition 收購候選對(duì)象
Capacity 能力
capacity of competition 竟?fàn)幠芰?br />capacity to pay 支付能力
credit capacity 償債能力
paying capacity 支付能力
purchasing capacity 購買力
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
Carry-over 結(jié)轉(zhuǎn)
carry-over of losses 虧損結(jié)轉(zhuǎn)
carry-over of stock 庫存結(jié)轉(zhuǎn)
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
Catalog 目錄，產(chǎn)品目錄
Central 中心的，集中的
central bank 中央銀行
central government 中央政府
central management 集中管理
central purchasing 集中采購，統(tǒng)購
central selling 集中銷售，統(tǒng)銷
Centralization 集中管理方式，集中化
centralization and decentralization 集中與分散
Certain 某，某些，確定的，一定的
certain areas 某些地區(qū)
certain level 某一水平
Certificate 執(zhí)照，證書，簽證
certificate fee 證明費(fèi)，登記費(fèi)
certificate for import inspection 進(jìn)口檢驗(yàn)證書
certificate of audit 審計(jì)證書
certificate of incorporation 公司登記執(zhí)照
certificate of ownership 財(cái)產(chǎn)所有權(quán)證書
certificate of subscription 認(rèn)股證書
certificate of title 產(chǎn)權(quán)證書
certificate of training 培訓(xùn)證書
certificate on capital verification 驗(yàn)資證書
Certified 注冊的，合格的
certified appraiser 注冊評(píng)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 management accountant (CMA) 注冊管理會(huì)計(jì)師
certified mortgage 證實(shí)抵押
certified public accountant (CPA) 注冊會(huì)計(jì)師
Chain store 連鎖商店
Chairman of the board (of directors) 董事會(huì)主席，董事長
Challenge 挑戰(zhàn)
Change 變化，變動(dòng)
change in value of currency 幣值變動(dòng)
change in financial position 財(cái)務(wù)狀況變動(dòng)
change of ownership 變更所有權(quán)
change of registration 變更登記
change of title 產(chǎn)權(quán)變更，所有權(quán)變更
change record 變動(dòng)記錄
change request 變動(dòng)請(qǐng)求
Channel 渠道
channels of distribution 分銷渠道
channel intermediaries 渠道中間商
channel margin 渠道毛利
Chapter eleven, bankruptcy code 破產(chǎn)法第十一章
Charge 費(fèi)用，負(fù)責(zé)
additional charge 附加費(fèi)用
charge and discharge statement 資金收支表
charge off 注銷，沖銷
extra charge 額外費(fèi)用
free of charge 免費(fèi)
in charge 主管，負(fù)責(zé)
no charge 免收費(fèi)用
Charges 費(fèi)用，手續(xù)費(fèi)，運(yùn)費(fèi)
finance charges 財(cái)務(wù)費(fèi)用
Cheap 廉價(jià)的，便宜的
cheap credit 低利貸款
cheap labour force 廉價(jià)勞動(dòng)力
cheap money policy 低息貨幣政策
Check 檢查，核對(duì)，支票
check account 支票帳戶
check for transfer 轉(zhuǎn)帳支票
check up account 對(duì)帳
Cheque 支票
Chief 首領(lǐng)，首席
chief accountant 總會(huì)計(jì)師
chief auditor 總審計(jì)師
chief engineer 總工程師
chief executive officer (CEO) 首席執(zhí)行官
chief financial officer (CFO) 主要財(cái)務(wù)負(fù)責(zé)人
chief operating officer (COO) 主要執(zhí)行人員
CIF (cost, insurance,and freight) 到岸價(jià)
Circulation 流通，循環(huán)
circulation area 流通領(lǐng)域
commodity circulation 商品流通
currency circulation 貨幣流通
Civil 民用的，民事的
civil action 民事訴訟
Civil Law 民法
civil liability 民事責(zé)任
civil penalty 民事罰款
civil right 民權(quán)
Claim 要求權(quán)，索賠，債權(quán)
claim of ownership 所有權(quán)要求
claim to property 索賠財(cái)產(chǎn)
claim statement 索賠清單
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
Clause 條款
Client 顧客
Closed 封閉的
closed account 已結(jié)帳戶
closed corporation 封閉式公司
closed economy 封閉經(jīng)濟(jì)
closed-end mortgage 限額型抵押
closed-end mutual fund 限額共同基金
Closely held company 封閉型控股公司
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
closing of the exchange 交易所收盤
closing price 收盤價(jià)格
closing the transaction 交易結(jié)束
Coastal 沿海的
coastal areas 沿海地區(qū)
Code 法典，法規(guī)，代碼
civil code 民法
commercial code 商法
criminal code 刑法
postal code 郵政編碼
Coding 編碼
coding of account 帳戶代碼
coding of assets 資產(chǎn)代碼
coding from 編碼形式
Coexistance of various economic composition 多種經(jīng)濟(jì)成分共存
Collection 托收
Collective 集體的，集合的
collective contract 集體合同
collective economy 集體經(jīng)濟(jì)
collective enterprise 集體企業(yè)
collective labor agreement 集體勞動(dòng)合同
collective ownership 集體所有制
collective property 集體財(cái)產(chǎn)
Colony 殖民地
semi-colony 半殖民地
Combination 聯(lián)合，聯(lián)營，合并
combination for sharing business 合伙經(jīng)營
combination of enterprise 企業(yè)合并
vertical combination 縱向合并
Combined enterprise 聯(lián)合企業(yè)
Commerce 商業(yè)，貿(mào)易
Commercial 商業(yè)的，商務(wù)的，貿(mào)易的
commercial credit insurance 商業(yè)信用保險(xiǎn)
commercial enterprise 商業(yè)企業(yè)
commercial loan 商業(yè)貸款
Commercialization 商品化，商品化能力
commercialization of housing 住房商品化
Commission 傭金，銀行手續(xù)費(fèi)
agency commission 代理手續(xù)費(fèi)
commission rate 傭金率
Commissioner 局長，專員
Commitment 保證，承諾
Committee 委員會(huì)
Commodity 商品
commodity circulation 商品流通
commodity economy 商品經(jīng)濟(jì)
commodity exchange 商品交易（所）
commodity future 商品期貨
commodity market 商品市場
commodity price index 商品價(jià)格指數(shù)
commodity purchasing power 商品購買力
commority transaction 商品交易
Common 共同的
common market 共同市場
common property 共同財(cái)產(chǎn)
common stock 普通股
common stock funds 普通股信托投資基金
Community 團(tuán)體，社區(qū)，共同體
community economy 公共經(jīng)濟(jì)
community facilities 公共設(shè)施
community of nations 國際社會(huì)
community property 團(tuán)體財(cái)產(chǎn)，共有財(cái)產(chǎn)
Company 公司
company funds 公司基金
company limited by shares 股份有限責(zé)任公司
company of limited liability 有限責(zé)任公司
company of unlimited liability 無限責(zé)任公司
company with limited liability 有限責(zé)任公司
controlled company 受控制公司，子公司
controlling company 控股公司
foreign-owned company 外國公司
insurance company 保險(xiǎn)公司
joint-stock company 股份公司
life insurance company 人壽保險(xiǎn)公司
loan and trust company 信托公司
parent company 母公司
private company 非上市公司
public service company 公用服務(wù)公司
stock company 股份公司
utility company 公用事業(yè)公司
underwriting company 擔(dān)保公司
Comparable 可比的
comparable price 可比價(jià)格
comparable transactions analysis 可對(duì)比交易分析
Compared with last year 與上年比較
Compensation 補(bǔ)償，賠償
compensation trade 補(bǔ)償貿(mào)易
Competition 競爭
perfect competition 完全竟?fàn)?br />imperfect competition 不完全竟?fàn)?br />monopolistic competition 壟斷竟?fàn)?br />pure competition 純竟?fàn)?
Competitive 競爭的
competitive bidding 競爭招標(biāo)
competitive industry 競爭性產(chǎn)業(yè)
competitive market 競爭市場
competitive position 竟?fàn)幍匚?br />competitive power 競爭能力
competitive price 競爭價(jià)格
Competitor 競爭對(duì)手
Complementarity 經(jīng)濟(jì)互補(bǔ)性
Composite 綜合的，合成的
composite depreciation rate of fixed assets 固定資產(chǎn)綜合折舊率
Composition 成分，組成
composition of asset 資產(chǎn)構(gòu)成
composition of capital 資本構(gòu)成
composition of creditors 債權(quán)人組成情況
composition of industry 產(chǎn)業(yè)構(gòu)成
Compound 復(fù)合的，混合的
compound amount of one 一元的復(fù)利本利和
compound discount 復(fù)利帖現(xiàn)息
compound growth rate 復(fù)合增長率
compound interest depreciation 復(fù)利折舊
Comprador 買辦
comprador’s capital 買辦資本
Comprehensive 綜合的，全面的
comprehensive analysis 綜合分析
comprehensive development of economy 經(jīng)濟(jì)綜合發(fā)展
comprehensive insurance 綜合保險(xiǎn)
comprehansive national power 綜合國力
Compulsory 強(qiáng)制的，強(qiáng)迫的
compulsory arbitration 強(qiáng)制仲裁
compulsory measure 強(qiáng)制手段
Computerized accounting 電算化會(huì)計(jì)
Concentric acquisition 集中收購
Confidence 信任，信用
confidence coefficent 置信系數(shù)
confidence interval 置信區(qū)間
confidence level 置信水平
Confirmation 確認(rèn)，認(rèn)可
confirmation in writing 以書面形式確認(rèn)
Confirmed 確認(rèn)的，確定的
confermed banker’s credit 確認(rèn)的銀行信用證
confermed irrevocable letter of credit 保兌的不可撤銷的信用證
Conflict 沖突，抵觸
conflict of interest 利益沖突
Conglomerate 綜合大企業(yè)，集團(tuán)企業(yè)
conglomerate merger 集團(tuán)企業(yè)合并
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
Consolidation 聯(lián)合
consolidation by lease 租賃式合并
consolidation by merger 兼并式合并
Consortium 財(cái)團(tuán)
consortium bank 國際銀行財(cái)團(tuán)
Constant 不變因素，常數(shù)
constant capital 不變資本
constant cost 固定成本
constant dollars 不變美元，定值美元
constant growth rate 固定增長率
constant price 不變價(jià)格，固定價(jià)格
Constituent 組成部分，成分
constituent company 子公司
Construction 建筑，施工，建設(shè)
construction balance sheet 基建資產(chǎn)負(fù)債表
construction bond 基建公債
construction loan 基建貸款
Consuls 永久債券（永遠(yuǎn)不支付本金，但付利息）
Consultant 顧問，咨詢
Consultation 咨詢，協(xié)商
consultation committee 顧問委員會(huì)，咨詢委員會(huì)
Consulting 咨詢，顧問
consulting firm 咨詢公司
consulting service 咨詢服務(wù)
Consumable 消耗品
Consumer 消費(fèi)者，用戶
consumer market 消費(fèi)市場
consumer price index 消費(fèi)品價(jià)格指數(shù)
consumer protection 消費(fèi)者保護(hù)
Consumption 消費(fèi)，消耗量
consumption fuction 消費(fèi)函數(shù)
consumption level 消費(fèi)水平
consumption structure 消費(fèi)結(jié)構(gòu)
consumption tax 消費(fèi)稅
excessive consumption 超前消費(fèi)
Contingent 或有的，偶然的，意外的
contingent assets 或有資產(chǎn)
contingent liability 或有負(fù)債
Contra 抵消
contra account 對(duì)銷帳戶
contra balance 對(duì)銷余額
contra-asset account 資產(chǎn)對(duì)銷科目
contra-liability account 負(fù)債抵銷科目
Contract 合同，契約
break the contract 撕毀合同
contract business 合同交易
contract clause 合同條款
contract of gurantee 擔(dān)保契約
contract of indemnity 賠償契約
contract of insurance 保險(xiǎn)合同
contract of sale 銷售合同
contract of service 勞務(wù)合同
contract of transfer of technology 技術(shù)轉(zhuǎn)讓合同
contract system 合同制
perform a contract 執(zhí)行合同
Contracted 合同規(guī)定的
contracted investment 合同投資
contracted responsibility system for production
with remuneration linked output 聯(lián)產(chǎn)承包責(zé)任制
Contracting 承包的，契約的
contracting enterprise 承包企業(yè)
Contractor 承包商
Contractual 契約的
contractual item 合同條款
contractual obligation 契約責(zé)任
contractual relation 合同關(guān)系
contractual right 合同權(quán)利
Contributed 已繳入的，貢獻(xiàn)的，分配的
contributed capital 已投入的資本
Contribution 貢獻(xiàn)，捐獻(xiàn)
Control 控制，管制
control account 統(tǒng)制帳戶
control company 控股公司
control of cost 成本控制
control of inflation 通貨膨脹控制
control of interest rate 利率控制
Controlled 管制的，被控制的
controlled company 被控制公司
controlled corporation 被控制公司
controlled economy 受控經(jīng)濟(jì)
controlled investment 控制投資
Controlling 控制，支配
controlling company 控股公司
controlling interest 多數(shù)股權(quán)
controlling shareholder 有控制權(quán)的股東
Convention 會(huì)議，公約，協(xié)定
Conversion 兌換，轉(zhuǎn)換
conversion cost 轉(zhuǎn)換成本
conversion loan 轉(zhuǎn)換貸款
conversion rate 匯價(jià)
conversion ratio 換算比率
Convertible 可兌換的，可轉(zhuǎn)換的
convertible bond 可轉(zhuǎn)換債券
convertible currency 自由外匯
convertible securities 可兌換證券
convertible stock 可兌換股票
Cooperative 合作的
cooperative bank 合作銀行
cooperative society of credit 信用合作社
Corporate 公司的，法人的
corporate action 法人行為
corporate assets 公司資產(chǎn)
corporate body 法人團(tuán)體
corporate bond issued 已發(fā)行公司債券
corporate capital 公司資本
corporate combination 公司合并
corporate cuture 公司文化
corporate fund 公司基金
corporate obligation 公司債務(wù)
corporate reorganization 公司重組
corporate strategic planning 公司戰(zhàn)略計(jì)劃
corporate structure 公司結(jié)構(gòu)
Corporation 股份公司，有限公司，法人
corporation with foreign capital 外資公司
corporation law 公司法
public corporation 公開招股公司
Correlation coefficient 相關(guān)系數(shù)
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)?br />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)?br />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
Cottage industry 家庭手工業(yè)
Council 委員會(huì)，政務(wù)會(huì)
council of director 董事會(huì)
council of economic advisers 經(jīng)濟(jì)顧問委員會(huì)
state council 國務(wù)院
Coupon 息票，贈(zèng)券，購物券
zero coupon bonds 零息債券
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(píng)級(jí)
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
Current 通用的，流動(dòng)的
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(duì)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
Customer 客戶，顧客
Customs 海關(guān)
customs duty 關(guān)稅
Cut 削減
cut the price 減價(jià)，削價(jià)
Cycle 周期
cycle of money 貨幣周轉(zhuǎn)
product life cycle(PLC) 產(chǎn)品壽命周期

D
Date 日期
date of acquisition 購置日期，收購日期
date of issue 發(fā)行日期
Deadline 最后期限
Deal 交易
deal negotiation 交易談判
forward deal 期貨交易
Dealer 經(jīng)紀(jì)人，零售商
Dealing 交易，買賣
Debenture 信用債券，海關(guān)退稅
Debit 借方
debit and credit 借方和貸方
debit balance 借方結(jié)余
Debt 債務(wù)，負(fù)債
book debt 帳面負(fù)債
debt burden 債務(wù)負(fù)擔(dān)
debt capacity 借債能力
debt capital market 債務(wù)資本市場
debt conversion 發(fā)新債換舊債
debt due 負(fù)債到期
debt equity rario 負(fù)債產(chǎn)權(quán)比率
debt-equity swap 負(fù)債權(quán)益交換
debt financing 舉債籌資
debt instrument 債務(wù)證券
debt paying ability 償債能力
debt provable in bankruptcy 可證明的破產(chǎn)債務(wù)
debt security 債務(wù)證券
debt service fund 償債基金
debt service rate 外債償還比例
debt servicing capacity 外債償還能力
debt to equity 債務(wù)轉(zhuǎn)換
Debtee 債權(quán)人
Debtor 債務(wù)人
Decentralization 分散經(jīng)營，分散管理
Decentralized 分散管理的
Decision 決策，決定
decision-making 決策
decision model 決策模型
decision support system 決策支持系統(tǒng)
Declaration 公告，宣告，申報(bào)
declaration of bankruptcy 破產(chǎn)宣告
Deepening reform 深化改革
with the deepening of economic reforms 隨著經(jīng)濟(jì)改革的深入
Default 違約，拖欠
default clause 違約條款
default in the payment 拖欠付款
default interest 過期罰金
default of obligation 不履行債務(wù)
default of payment 不履行付款義務(wù)
default on payment 不償還貸款
Defence 國防，辯護(hù)，答辯
defence budget 國防預(yù)算
defence industries 國防工業(yè)
Defer 延期
Deferred 延期的
deferred account 遞延帳戶
deferred assets 遞延資產(chǎn)
deferred payment 延期付款
Deficit 赤字，虧損，逆差
deficit account 赤字帳戶
deficit balance 赤字差額
deficit budget 赤字預(yù)算
deficit finance 赤字財(cái)政
deficit spending 赤字支出，透支
deficit statement 虧損表
Definition 定義，明確
property rights definition 產(chǎn)權(quán)界定
Deflation 緊縮
deflation policy 緊縮政策
Defunct company 已停業(yè)公司
Degree 程度，度
degree of accuracy 精確度
degree of dependence on inport 進(jìn)口依賴程度
degree of monopoly 壟斷程度
Degressive 遞減的
degressive depreciation 遞減折舊
degressive tax rate 累退稅率
Deindustrialization 非工業(yè)化
Delay 拖延，延期
Delayed 過期的，拖延的，延期的
Delegation 代表團(tuán)
delegation of authority 官方代表團(tuán)
delegation of trade 貿(mào)易代表團(tuán)
Deliver 交貨，寄信
Delivered 已交貨，已支付的
Delivery 交貨，交付
Demand 需求，要求
demand analysis 需求分析
demand deposit 活期存款
demand forecast 需求預(yù)測
demand loan 活期放款
demand note 即期票據(jù)，交費(fèi)通知
demand over supply 供不應(yīng)求
demand-pull inflation 由需求引起的通貨膨脹
pent-up demand 被抑制的需求
Demographic 人口統(tǒng)計(jì)的
demographic analysis 人口分析
demographic census 人口調(diào)查
demographic situation 人口狀況
Denationalization 非國有化
denationalization process 非國有化過程
Department 部門，司，局
department accounting 部門會(huì)計(jì)
department in charge 主管部門
Depletion 折耗，損耗
depletion assets 折耗資產(chǎn)
Deposit 存款，抵押，保證金
deposit in current account 往來存款
deposit in foreign currency 外幣存款
Depreciable 應(yīng)計(jì)折舊的
depreciable assets 應(yīng)計(jì)折舊資產(chǎn)
depreciable life 折舊年限
depreciable property 應(yīng)計(jì)折舊財(cái)產(chǎn)
Depreciated 折舊后的
Depreciation 折舊
accumulated depreciation 累計(jì)折舊
decreasing depreciation 遞減折舊
depreciation account 折舊帳戶
depreciation allowance 折舊費(fèi)
depreciation allowed 可提折舊額
depreciation and depletion 折舊與報(bào)廢
depreciation base 折舊基數(shù)
depreciation by composite life method 平均年限折舊法
depreciation by composite life method 綜合年限法折舊
depreciation by declining balance method 余額遞減法折舊
depreciation by percentage of original cost 原始成本定率折舊
depreciation by production method 產(chǎn)量折舊法
depreciation by replacement method 重置成本法折舊
depreciation by straight-line method 直線法折舊
depreciation by working hours method 工作時(shí)間法折舊
depreciation expenses 折舊費(fèi)
depreciation of major repair 大修折舊
depreciation on fixed assets 固定資產(chǎn)折舊
depreciation-annuity method 年金折舊法
depreciation-appraisal method 估價(jià)折舊法
depreciation-arbitrary method 任意折舊法
Depression 不景氣，蕭條
Designated 指定的
designated bank 指定銀行
designated currency 指定貨幣
designated deposit 指定存款
Detail 細(xì)節(jié)
Detailed 詳細(xì)的，明細(xì)的
detailed statement of accounts 帳戶明細(xì)表
detailed rule 細(xì)則
Devaluation 貶值
Developed 發(fā)達(dá)的
developed country 發(fā)達(dá)國家
developed market economy 發(fā)達(dá)市場經(jīng)濟(jì)
least developed country 最不發(fā)達(dá)國家
Developing 發(fā)展中的
developing countries 發(fā)展中國家
developing market economy 發(fā)展中市場經(jīng)濟(jì)
Development 開發(fā)，發(fā)展
development bank 開發(fā)銀行
development fund 發(fā)展基金
Difference 差，差額，差別
difference account 差額計(jì)算帳戶
difference in exchange rate 匯率差額
difference in price 價(jià)差
Diminishing 遞減，減少
diminishing balance method of depreciation 余額遞減折舊方法
diminishing cost 遞減成本
diminishing returns 遞減回報(bào)
Direct 直接
direct charge-off method 直接沖銷法
direct cost 直接成本
direct costing 直接成本計(jì)算
direct dealing 直接交易
direct expenses 直接費(fèi)用
direct financing lease 直接籌資租賃
direct investment 直接投資
direct liability 直接負(fù)債
direct marketing 直接銷售
direct overhead 直接制造費(fèi)用
direct sales 直銷
Director 董事，理事，主任
director board 董事會(huì)
Discharge 解除，免除，兌現(xiàn)完成
discharge liability 解除債務(wù)
discharge of a debt 免除債務(wù)
discharge of contract 合同解除
Disclosure 披露，揭露，企業(yè)決算公開
disclosure requirements 資料公開的要求
disclosure system 披露制度
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
Disposal 處理
disposal costs 清理成本
disposal of fixed assets 固定資產(chǎn)變賣
Distributable 可供分配的
distributable earnings 可分配收益
Distribute 分銷，分配
distribute dividends 派息，分紅
Distributed 已分配的，已分?jǐn)偟?br />distributed cost 已分?jǐn)偝杀?br />distributed profit 已分配利潤
Distribution 分布，分配，銷售
distribution according to labour 按勞分配
distribution according to needs 按需分配
distribution cost analysis 經(jīng)銷成本分析
distribution of income 收入分配
distribution of net profit 凈利潤分配
distribution of property 財(cái)產(chǎn)分配
poisson distribution 泊松分布
Distributor 批發(fā)商，經(jīng)銷商
District 地方，地區(qū)
district court 地方法院
Diversification 多元化，多種經(jīng)營
Diversified 多種經(jīng)營的
diversified business 多樣化經(jīng)營
diversified common stock fund 分散普遍股基金
diversified company 多種經(jīng)營公司
diversified economy 多種經(jīng)濟(jì)
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
Division 部門，分公司，劃分，分配
division management 部門管理
division of labour 分工
Domestic 國內(nèi)的
domestic affairs 內(nèi)政
domestic bond 國內(nèi)債券
domestic price 國內(nèi)價(jià)格
domestic trade 國內(nèi)貿(mào)易
Dominating enterprise 占優(yōu)勢企業(yè)
Donated 捐贈(zèng)的
donated assets 捐贈(zèng)資產(chǎn)
donated capital 捐贈(zèng)資本
donated fund 捐贈(zèng)基金
donated property 捐贈(zèng)財(cái)產(chǎn)
donated stock 捐贈(zèng)股份
Donation 捐款，捐贈(zèng)
Double 兩位的，加倍的，復(fù)式
double-check 復(fù)查核對(duì)
double-digit inflation 兩位數(shù)字通貨膨脹
double entry 復(fù)式計(jì)帳
double taxation 雙重征稅
Dow Jones Index 道瓊斯指數(shù)
Dow Jones Industrial Average 道瓊斯工業(yè)平均數(shù)
Down payment 定金
Drain 流失
drain of capital 資金外流
drain of state owned property 國有資產(chǎn)流失
stem drain of state assets 防止（堵塞）國有資產(chǎn)流失
to prevent the drain of state owned property 防止國有資產(chǎn)流失
Dual 雙重，二元
dual market price 雙重市場價(jià)格
dual recognition 雙重承認(rèn)
dual taxation 雙重納稅
Due diligence 應(yīng)有的關(guān)注
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
E
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
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)
Effective 有效的，實(shí)際的
effective exchange rate 實(shí)際匯率
effective liability 實(shí)際負(fù)債
Efficiency 效率，有效性
efficiency in operation 經(jīng)營效率
Efficient 高效率的，有效的
efficient market 有效市場
efficient portfolio 高效率投資
Eligible 合格的，合法的
eligible bidders 合格的投標(biāo)商
eligible products 合格產(chǎn)品
Emergency loan 緊急貸款
Emerging 新興的
emerging industry 新興產(chǎn)業(yè)
emerging market economy 新興市場經(jīng)濟(jì)
emerging nation 新興國家
Employee 職員，雇員
employee benefits 職工福利
employee pensions 職工養(yǎng)老金
employee retirement fund 職工退休基金
employee stock ownership plan 職工持股計(jì)劃
employee’s association 職工聯(lián)合會(huì)
employee’s insurance fund 職工保險(xiǎn)基金
employees’ representative 職工代表
employee’s rights 職工權(quán)力
Employer 雇主
employer’s association 雇主聯(lián)合會(huì)
Employment 就業(yè)，職業(yè)
employment agency 職業(yè)介紹所
employment application 就此申請(qǐng)
employment certificate 就業(yè)證明
employment contract 就業(yè)合同
employment opportunities 就業(yè)機(jī)會(huì)
full employment 充分就業(yè)
Encourage 鼓勵(lì)
encourage investment 鼓勵(lì)投資
Endowment 養(yǎng)老金，捐贈(zèng)
endowment insurance 養(yǎng)老保險(xiǎn)
Energy 能源
energy crisis 能源危機(jī)
Enforcement 強(qiáng)制執(zhí)行
enforcement measure 強(qiáng)制措施
Engineer 工程師
Engineering 工程
Enhance 加強(qiáng)，提高
Enlarge 擴(kuò)大
enlarge the right of self-management 擴(kuò)大自主權(quán)
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)
Entertainment 娛樂，交際
entertainment duty 筵席稅，娛樂稅
Environment 環(huán)境
environment protection 環(huán)境保護(hù)
Equal 同等的，相同的
equal employment opportunity 同等就業(yè)機(jī)會(huì)
Equally competition 平等竟?fàn)?br />Equipment 設(shè)備
equipment leasing 設(shè)備租賃
equipment trust bond 設(shè)備信托債券
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(duì)資產(chǎn)比率
equity to debt ratio 權(quán)益對(duì)債務(wù)比率
equity transaction 凈值交易
Establishment 建立
establishment of socialist market economy 社會(huì)主義市場經(jīng)濟(jì)的建立
Estate 不動(dòng)產(chǎn)，房地產(chǎn)，財(cái)產(chǎn)，遺產(chǎn)
estate tax 遺產(chǎn)稅
bankrupt’s estate 破產(chǎn)者財(cái)產(chǎn)
Estimate 預(yù)算，估算
estimate budget 概算
Estimated 預(yù)計(jì)的，估計(jì)的
estimated cost 估計(jì)成本
estimated tax 估計(jì)稅額
Estimation 估計(jì)，鑒別
European Currency Unit 歐洲貨幣單位
European common market 歐洲共同市場
European Monetary Unit 歐洲貨幣聯(lián)盟
Evaluation 估價(jià)，評(píng)價(jià)
evaluation of performance 業(yè)績評(píng)價(jià)
evaluation principle 估價(jià)原則
evaluation sheet 估價(jià)單
Evaluator 評(píng)估員
Even 公平的，偶數(shù)
even bargain 公平交易
even exchange 公平交換
Evidence 證明，證據(jù)，證人
evidence of title 所有權(quán)證明
Examination 檢查，審查
examination of title 審查所有權(quán)
Exceptional 例外的，特別的
exceptional case 例外情況
exceptional court 特別法院
Excess 額外的，余額，超額
excess profit 超額利潤
Excessive 過多的，過度的
excessive growth 過度增長
excessive inflation 過度通貨膨脹
excessive production capacity 過剩的生產(chǎn)能力
excessive profit 超額利潤
Exchange 交換，交易
exchange control 外匯控制
free exchange rate 自由匯率
stock exchange regulation 股票交易規(guī)定
Exclusive 獨(dú)家的，專營的
exclusive agency 獨(dú)家代理
exclusive sale 專營，包銷
Executive 執(zhí)行的
executive board 董事會(huì)
executive committee 執(zhí)行委員會(huì)
Exempt 豁免，免除
exempt from taxation 免稅
exempt income 免稅收入
Expected 預(yù)期的
expected capacity 預(yù)計(jì)生產(chǎn)能力
expected earning 預(yù)期收益
expected profit 預(yù)期利潤
expected return 語期收益
Expenditure 支出，費(fèi)用
expenditure on capital account 資本帳戶支出
gross domestic expenditure 國內(nèi)支出總額
Expense 支出，費(fèi)用
depreciation expenses 折舊費(fèi)
entertainment expenses 交際費(fèi)，招待費(fèi)
expense budget 費(fèi)用概算
expenses of bankruptcy proceedings 破產(chǎn)手續(xù)費(fèi)
research and development expenses 研究開發(fā)費(fèi)
travel expenses 差旅費(fèi)
Export 出口，輸出
export of capital 資本輸出
export subsidy 出口補(bǔ)貼
export tax 出口稅
Extensive 粗放的
extensive management 粗放經(jīng)營
External 外部的
external debt 外債
Extra 額外的
extra cost 額外成本
extra profit 額外收入
F
Face 表面，票面
face amount of bond 債券票面金額
face interest rate 債券票面利率
face value of share 股票票面價(jià)值
Facility 設(shè)施，設(shè)備，服務(wù)機(jī)構(gòu)
facility charge 設(shè)備費(fèi)
facility cost 設(shè)備成本
Factor 要素，因子
factor analysis 因素分析
factor of production 生產(chǎn)要素
Factory 工廠
factory overhead 工廠費(fèi)用
Fail 喪失支付能力，破產(chǎn)
Failure 破產(chǎn)，倒閉，失敗，無支付能力
debtor’s failure 債務(wù)人破產(chǎn)
Fair 交易會(huì)，公平的，合理的
fair and reasonable price 公平合理價(jià)格
fair dealing 公平交易
fair market competition 公平市場竟?fàn)?br />fair market value 公平市場價(jià)格
fair rate of profit 公平利潤率
fair rate of return 公平收益率
fair trade registration 公平交易法規(guī)
fair valuation 合理估價(jià)
fair-price shop 平價(jià)商店
Fall
Falling
False 假的
false account 假帳
false bill 假單據(jù)
false tax 瞞稅
Family 家庭，家族
family business 家族企業(yè)
family company 家族公司
family economy 家庭經(jīng)濟(jì)
family farm 家庭農(nóng)場
Famous 有名的
famous-brand products 名牌產(chǎn)品
Farm 農(nóng)場
farm population 農(nóng)業(yè)人口
farm surplus 剩余農(nóng)產(chǎn)品
Farmer 農(nóng)民，農(nóng)場主
Farming 農(nóng)業(yè)
Favorable 有利的，贊成的
favorable interest rate 優(yōu)惠利率
favorable trade balance 貿(mào)易順差
Feasibility study 可行性研究
Federal 聯(lián)邦的
Federal Agency 聯(lián)邦政府機(jī)構(gòu)
Federal Fund Rate 美國聯(lián)邦基金利率
federal income tax 聯(lián)邦所得稅
Federal Reserve Board 聯(lián)邦儲(chǔ)備局
Federal Trade Commission 聯(lián)邦貿(mào)易委員會(huì)
FIFO (first in first out) 先進(jìn)先出
Final 最后的
final account 決算帳戶
final date 截止日期
final dividend 期末股息
final settlement 決算
Finance 財(cái)政，金融
finance company 財(cái)務(wù)公司，金融公司
Financer 金融家
Financial 財(cái)政的，金融的，財(cái)務(wù)的
all-purpose financial statement 通用財(cái)務(wù)報(bào)表
certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表
consolidated financial statement 合并財(cái)務(wù)報(bào)表
Financial Accounting Standards Board 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)
financial advisor 財(cái)務(wù)顧問
financial aid 財(cái)政補(bǔ)助
financial budgeting 財(cái)務(wù)預(yù)算編制
financial crisis 財(cái)政危機(jī)
financial future 金融期貨
financial group 財(cái)團(tuán)
financial institution 金融機(jī)構(gòu)
financial lease 融資租賃
financial leverage 財(cái)務(wù)杠桿
financial market 金融市場
financial position 財(cái)務(wù)狀況
financial statement 財(cái)務(wù)報(bào)表
financial status 財(cái)務(wù)狀況
financial system 金融體系，金融制度
financial year 財(cái)政年度
non-bank financial instititions 非銀行金融機(jī)構(gòu)
Financing 籌資，融資，提供資金
bank financing 銀行融資
financing corporation 金融公司
financing cost 融資成本
financing mix’s risk and reward 融資組合的風(fēng)險(xiǎn)和回報(bào)
Financially troubled company 財(cái)政遇到困難的公司
Fire 解雇，火災(zāi)
Firm 公司，企業(yè)，商號(hào)
collective firm 合作企業(yè)
private firm 非上市公司，私有企業(yè)
state-owned firm 國有企業(yè)
state-run firm 國有企業(yè)
Fiscal 財(cái)務(wù)的，財(cái)政的
fiacal burden 財(cái)政負(fù)擔(dān)
fiscal capital 金融資本
fiscal fuction 財(cái)政功能
fiscal measure 財(cái)政措施
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
Flea market 跳蚤市場
Flexible 彈性的，靈活的
flexible budget 彈性預(yù)算
flexible job system 彈性工作制度
flexible working hours 彈性工作時(shí)間
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
Fluctuation 波動(dòng)，漲落
economic fluctuation 經(jīng)濟(jì)波動(dòng)
fluctuation in exchange 匯率漲落
Focus 專一化
Forecast 預(yù)測
Forecasting 預(yù)測
Foreign 外國的
foreign currency account 外匯帳戶
foreign currency balance 外匯平衡
foreign exchange loss 外匯對(duì)換損失
foreign exchange rate 匯率
foreign exchange reserve 外匯儲(chǔ)備
foreign funded enterprise 外資企業(yè)
foreign government loans 外國政府貸款
Fortune 500 美國幸運(yùn)雜志每年評(píng)出的全球500家最 大企業(yè)
Forward 未來的，期貨
forward buying 期貨收購
forward contract 期貨合同
forward dealing 期貨交易
forward market 期貨市場
forward exchange rate 遠(yuǎn)期匯率
forward transaction 期貨交易
Fractional share 不足一股的零碎股票
Free 自由的，免除的
free competition 自由竟?fàn)?br />free exchange rate 自由匯率
free from debt 免除債務(wù)
free from encumbrances 放棄債權(quán)
free from taxes 免稅
free market economics 自由市場經(jīng)濟(jì)
free port 自由港，免稅港
free on board 離岸價(jià)格
free territory 免稅區(qū)
free trade zone 自由貿(mào)易區(qū)
Friedman 佛里德曼
Frozen 凍結(jié)的
frozen account 凍結(jié)帳戶
frozen assets 凍結(jié)資產(chǎn)
frozen capita 凍結(jié)資金
frozen loan 凍結(jié)貸款
frozen price 凍結(jié)價(jià)格
frozen wage 凍結(jié)工資
Full 全面的，完全的
full costing 完全成本計(jì)算
full employment 充分就業(yè)
fullfaith and credit bond 市政信用債款
Function 功能，職能，函數(shù)
function of supervision 監(jiān)督職能
Functional 功能的，職能的
functional authority 職權(quán)，職能
functional department 職能部門
functional organization 職能機(jī)構(gòu)
Fund 基金，�？�
benevolent fund 慈善基金
fund accounting 基金會(huì)計(jì)
fund assets 基金資產(chǎn)
fund flow analysis 資金流量分析
fund management 基金管理
fund raising cost 籌資成本
leverage fund 平衡基金，杠桿基金
mutual fund 共同基金
pension fund 養(yǎng)老基金
trust fund 信貸基金
Fundamental accounting equation 基本會(huì)計(jì)恒等式
Futures 期貨交易，遠(yuǎn)期交易
dealings in futures 期貨交易
futures exchange 期貨交易所
futures market 期貨市場
futures price 期貨價(jià)格
G
Gain 獲得，得到，收益
gain or loss 損益
Galloping inflation 惡性通貨膨脹
Gamble 投機(jī)，賭博
gamble in stock 股票投機(jī)
Gambler 投機(jī)商，賭徒
Gap 間隙，間隔
gap of wealth 貧富差距
narrowing the gap between the rich and poor 縮小貧富差距
General 總的，普通的
General accepted accounting principles (GAAP)
General Agreement on Tariffs and Trade(GATT) 關(guān)稅貿(mào)易總協(xié)定
general contractor 總承包商
general expense 日常開支，一般費(fèi)用
general fund 普通基金
general index 總指數(shù)
general journal 普通日記帳
general ledger 總帳，普通分類帳
general obligation bond 一般義務(wù)債款
Generalized preferential system （貿(mào)易）普遍優(yōu)惠制
Generation 一代人
generation gap 代溝
generation-skipping transfer 隔代資產(chǎn)轉(zhuǎn)移
Geographical 區(qū)域的，地理的
geographical specialization 地區(qū)專業(yè)化
Gift 禮品，贈(zèng)與
gift coupons 禮品卷
gift tax 贈(zèng)與稅
Gilt-edged bond 金邊債券
Glamor stock 熱門股票
Global 全球的，全面的，總的
global economy 全球經(jīng)濟(jì)
global society 國際社會(huì)
Globalization 全球化
economic globalization 經(jīng)濟(jì)全球化
GNP 國民生產(chǎn)總值
GNP at constant prices 按固定價(jià)格計(jì)算的國民生產(chǎn)總值
GNP at market prices 按市場價(jià)格計(jì)算的國民生產(chǎn)總值
Go public 股票上市
Gold 黃金
gold and foreign exchange reserves 黃金外匯儲(chǔ)備
gold bonds 黃金債券
gold bullion market 黃金市場
gold crisis 黃金危機(jī)
Good title 有效所有權(quán)
Goodwill 信譽(yù)
Government 政府
government agency 政府機(jī)構(gòu)
government bond 公債，政府債券
government control 政府控制
government directed 國家指導(dǎo)的
government employee 政府雇員
government enterprise 政府企業(yè)
government intervention 政府干預(yù)
government loan 政府貸款
government official 政府官員
government operated business 國營企業(yè)
government property 政府財(cái)產(chǎn)
government supervision 國家監(jiān)督
government transfer payment 政府轉(zhuǎn)移支付
Grace period 債務(wù)寬限期
Graft 受賄，貪污
Grant 專用撥款，贈(zèng)款
grant-in-aid for agriculture 農(nóng)業(yè)財(cái)政撥款
grant-in-aid fund 財(cái)政補(bǔ)貼基金
Gross 毛重，總重，總額
gross assets 總資產(chǎn)
Gross Domestic Product(GDP) 國內(nèi)生產(chǎn)總值
Gross National Product(GNP) 國民生產(chǎn)總值
Norminal GNP 名義GNP
Real GNP 實(shí)際GNP
gross margin 毛利
gross profit 毛利潤
gross profit margin 毛利潤率
gross retail sales 零售總額
Group 集團(tuán)，團(tuán)體，組
group company 集團(tuán)公司
group of enterprises 企業(yè)集團(tuán)
Group of Seven (G-7) 七國集團(tuán)
Grouped by 按...劃分
grouped by ownership 按所有制劃分
grouped by sector 按行業(yè)劃分
Growth 增長
growth funds 增長基金
growth potential 增長潛力
growth rate of earnings 收益增長率
Guarantee 擔(dān)保，保證
Guaranteed 有保證的，有擔(dān)保的
guarenteed bond 有信用擔(dān)保的債券
guaranteed investment contract 擔(dān)保投資合同
guaranteed mortgage 擔(dān)保抵押
guaranteed security 擔(dān)保證券
Guaranty 保證金，保證
Guide price 指導(dǎo)價(jià)
Guidline 指導(dǎo)原則
H
Hard 硬的
hard currency area 硬通貨地區(qū)
hard money 硬通貨，硬幣
Hardware 硬件
hardware store 五金商店
Head office 總行，總公司
Headquarters 總部
Health 健康
health care 醫(yī)療
health insurance 醫(yī)療保險(xiǎn)
Heavy 沉重的
heavy debts 沉重的債務(wù)
heavy industry 重工業(yè)
heavy social burdens 沉重的社會(huì)負(fù)擔(dān)
Hidden 隱蔽的，隱藏的
hidden assets 帳外資產(chǎn)，隱匿資產(chǎn)
hidden inflation 隱性的通貨膨脹
hidden tax 隱蔽稅
High 高
high added-value 高附加值
high technology 高技術(shù)
High yield bond funds 高收益?zhèn)�券基�?br />high-efficiency 高效的
high-quality 高質(zhì)量的
high-tech stock 高技術(shù)股票
high-yield 高產(chǎn)的
Higher bid 竟賣較高價(jià)格
Highlight 重點(diǎn)
Hire 雇，租
Holder of stock 股票持有人
Holding 持有，占有的
holding bank 控股銀行
holding company 控股公司，母公司
holding corporation 控股公司
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
Hospital benefits 醫(yī)療福利費(fèi)
Housing 住房，住房建設(shè)
housing add 住房補(bǔ)貼
housing allowance 住房津貼
housing distribution 住房分配
housing reform 住房改革
public housing funding system 住房公基金制度
Human 人
human capital 人力資本
human relation 人際關(guān)系
human resource 人力資源
human rights 人權(quán)
Hypothecary 抵押的
hypothecary credit 抵押信貸
hypothecary debt 抵押債務(wù)
Hypothecated assets 抵押財(cái)產(chǎn)

I

Idle 閑置的
idle capacity 閑置生產(chǎn)能力
idle facility 閑置設(shè)備
idle fixed assets 閑置固定資產(chǎn)
idle fund 閑置資金
idle production equipments 閑置生產(chǎn)設(shè)備
Illegal 不合法的
illegal dealings 非法交易
illegal dividend 非法分紅
illegal income 不合法收入
Illicit 非法的，禁止的
illicit bankruptcy 違法的破產(chǎn)
Image advertising 形象廣告
Impairment 虧損
Imperfect 不完全的
imperfect competition 不完全竟?fàn)?br />imperfect market 不完全市場
Import 進(jìn)口，輸入
import of capital 資本輸入
import tax 進(jìn)口稅
In line with 與...相一致
in line with international practices 與國際貫例接軌
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
Inconvertible 不可轉(zhuǎn)換的
Incorporation 公司
articles of incorporation 公司章程
Increment tax 增值稅
Incumbrance 財(cái)產(chǎn)抵押權(quán)
Index 指數(shù)，索引
cost-of living index 生活費(fèi)用指數(shù)
index number of consumer price 消費(fèi)品價(jià)格指數(shù)
index number of stock price 股票價(jià)格指數(shù)
index of social peogress 社會(huì)進(jìn)步指數(shù)
physical quality of life index 物質(zhì)生活質(zhì)量指數(shù)
Indicator 指標(biāo)
Indirect 間接的
indirect charge 間接費(fèi)用
indirect cost 間接成本
Individual 單個(gè)的，個(gè)體的，單獨(dú)的
individual economy 個(gè)體經(jīng)濟(jì)
individual enterprise 私人企業(yè)
individual labour 個(gè)體勞動(dòng)者
individual operation 個(gè)體經(jīng)營
individual ownership 個(gè)體所有
individual retirement account 個(gè)人退休金帳戶
Industrial policy 產(chǎn)業(yè)政策
Industrial 工業(yè)的
industrial revolution 產(chǎn)業(yè)革命
Industrialization 工業(yè)化
Industry 產(chǎn)業(yè)，行業(yè)
aircraft industry 航空業(yè)
automobile industry 汽車業(yè)
banking industry 銀行業(yè)
basic industry 基礎(chǔ)工業(yè)
coal and mining industry 煤炭開采業(yè)
construction industry 建筑業(yè)
information industry 信息產(chǎn)業(yè)
high-technology industry 高技術(shù)產(chǎn)業(yè)
materials industry 材料業(yè)
primary industry 第一產(chǎn)業(yè)
secondary industry 第二產(chǎn)業(yè)
service industry 服務(wù)業(yè)
steel industry 鋼鐵業(yè)
tertiary industry 第三產(chǎn)業(yè)
transportation industry 交通運(yùn)輸業(yè)
Inefficient operation 低效運(yùn)營
Inflation 通貨膨脹
inflation factor 通貨膨脹因素
inflation indexed security 通貨膨脹指數(shù)債券
inflation of credit 信用膨脹
inflation rate 通貨膨脹率
Inflationary pressure 通貨膨脹壓力
Information 信息
information highway 信息高速公路
information disclosure 信息披露
information sources 信息資源
infotmation system 信息系統(tǒng)
Initial 初始的，最初的
initial credit balance 初期貸方余額
initial inventory 期初存貨
initial investment 期初投資
initial public offering 股票首次公開上市
initial stage 初級(jí)階段
Inland 內(nèi)陸，國內(nèi)，內(nèi)地
inland country 內(nèi)陸國家
inland industry 內(nèi)陸工業(yè)
inland provice 內(nèi)陸省
Innovation 革新
Input 輸入，投入
input-output analysis 投入產(chǎn)出分析
input-output model 投入產(chǎn)出模型
input-output ratio 投入產(chǎn)出比率
Inspection 檢查，檢驗(yàn)
Installation expenses 安裝費(fèi)
Instalment 分期付款
Institute 研究所，學(xué)院，協(xié)會(huì)
Institution 學(xué)會(huì)，協(xié)會(huì)，機(jī)構(gòu)
Institutional reform 體制改革，制度改革
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)
Intangible 無形的
intangible assets 無形資產(chǎn)
intangible capital 無形資本
intangible property 無形財(cái)產(chǎn)
Integration 企業(yè)合并，一體化
integration of world economy 世界經(jīng)濟(jì)一體化
Intellectual property rights 知識(shí)產(chǎn)權(quán)
Intensive 集約的，精細(xì)的
labour intensive industry 勞動(dòng)密集型產(chǎn)業(yè)
knowledge intensive industry 知識(shí)密集型產(chǎn)業(yè)
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)
Intermediary 中間的
intermediary agency 中介機(jī)構(gòu)，中間機(jī)構(gòu)
intermediary bank 中介銀行
intermediary commerce 中介貿(mào)易
intermediary market 中介市場
Intermediate 中間的，半成品
intermediate body 中介機(jī)構(gòu)
intermediate debt 中期負(fù)債
intermediate term credit 中期信貸
Internal 內(nèi)部的
internal audit 內(nèi)部審計(jì)
internal transfer price 內(nèi)部轉(zhuǎn)讓價(jià)格
internal-oriented economy 內(nèi)向型經(jīng)濟(jì)
internal rate of return(IRR) 內(nèi)部收益率
International 國際的
international accounting standard 國際會(huì)計(jì)標(biāo)準(zhǔn)
international balance of payment 國際收支差額
international bidding 國際招標(biāo)
international bond market 國際債券市場
international capital market 國際資本市場
international competitive ability 國際竟?fàn)幠芰?br />international corporation 跨國公司
international credit 國際信貸
international economic integration 國際經(jīng)濟(jì)一體化
international economic order 國際經(jīng)濟(jì)秩序
international finance center 國際金融中心
international financial market 國際金融市場
international loans 國際貸款
International Monetary Fund(IMF) 國際貨幣基金組織
international monotary crisis 國際貨幣外危機(jī)
international multilateral loans 國際多邊貸款
Internationalization 國際化
internationalization of capital 資本國際化
production internationalization 生產(chǎn)國際化
Intervention 干預(yù)
intervention by government 政府干預(yù)
market intervention 市場干預(yù)
state intervention 國家干預(yù)
Introduction 介紹，引進(jìn)
introduction of foreign capital 引進(jìn)外資
introduction of foreign technology 引進(jìn)外國技術(shù)
Inventory 庫存
inventory account 庫存帳
inventory cost 庫存成本
inventory loss 盤虧，庫存損失
inventory shortage and overage 盤虧與盤盈
inventory ahortage and apoilage 盤虧與毀損
inventory turnover 存貨周轉(zhuǎn)
just in time inventory 即時(shí)庫存
Investment 投資
investment abroad 國外投資
investment and trust company 投資信托公司
investment enviroment 投資環(huán)境
investment fund 投資基金
investment in capital construction 基本建設(shè)投資
investment in enterprise 對(duì)企業(yè)投資
investment in outside unit 對(duì)外單位投資
investment in stock 投資股票
investment intention 投資意向
investment pool 聯(lián)合投資組織
investment portfolio 投資證券組合
investment strategy 投資戰(zhàn)略
investment target selection criteria 投資目標(biāo)選擇標(biāo)準(zhǔn)
Invisible 無形的，帳外的，未列帳的
invisible assets 帳外資產(chǎn)
invisible capital 無形資本
invisible loss 無形損失
Invitation 招標(biāo)，招待，邀請(qǐng)
invitation for bid 招標(biāo)
Invoice 發(fā)票
Issue 發(fā)行，簽發(fā)
issue a loan 發(fā)放貸款
issue at par 按票面發(fā)行
issue at the market price 按市價(jià)發(fā)行
issue of government bonds 發(fā)行公債
J
Job 職業(yè)工作
job opportunity 就業(yè)機(jī)會(huì)
job security 工作保障
job shop 加工車間
Jobless 失業(yè)
jobless rate 失業(yè)率
Joint 共同的，聯(lián)合的
joint administration 聯(lián)合管理
joint creditor 連帶債權(quán)人
joint debtor 連帶債務(wù)人
joint enterprise 合辦企業(yè)
joint liability 共同債務(wù)，連帶責(zé)任
joint property 共同財(cái)產(chǎn)
joint stock 合資，合股
joint stock company 股份公司
joint stock system 股份制
joint tanancy 合伙租賃
l joint venture 合資企業(yè)
l Journal 日記帳，雜志
l cash receipts journal 現(xiàn)金收入帳
l journal entries 分類帳
l ledger type journal 分類日記帳
l The Wll Street Journal 華爾街日?qǐng)?bào)
l Judgment 審判，判決
Junk bond 拉圾債券
Justified price 合理價(jià)格
K
Keeping expenses 保管費(fèi)
Key 鑰匙，重點(diǎn)的，關(guān)鍵的
basic industries and key industries 基礎(chǔ)產(chǎn)業(yè)和關(guān)鍵產(chǎn)業(yè)
key project 重點(diǎn)項(xiàng)目
Keynes 凱恩斯
Keynesian economics 凱恩斯經(jīng)濟(jì)學(xué)
Knowledge intensive industry 知識(shí)密集產(chǎn)業(yè)
L
Labour 勞動(dòng)力，人工
labour cost 勞務(wù)成本，人工成本
labour contract 勞動(dòng)合同
labour efficiency 勞動(dòng)效率
labour force 勞動(dòng)力
labour intensive products 勞動(dòng)密集型產(chǎn)品
labour intensive project 勞動(dòng)密集型項(xiàng)目
labour market 勞動(dòng)力市場
labour representative 工人代表
labour trouble 勞資糾紛
labour union 勞動(dòng)工會(huì)
Lack 缺乏
lack of capital 缺乏資金
lack of labor 勞動(dòng)力缺乏
Land 土地
land contract 土地合同
land development 土地開發(fā)
land expropriation 土地征用
land law 土地法
land owner 土地所有者
land registration 土地登記
land rent 地租
land tax 土地稅
Large-scale 大型的
large-scale enterprise 大型企業(yè)
large-scale industrial group 大型工業(yè)集團(tuán)
Last in first out 后進(jìn)先出
Latent 潛在的
latent assts 潛在資產(chǎn)
latent capital 潛在資本
latent demand 潛在需求
latent productive capacity 潛在生產(chǎn)能力
Law 法律，法規(guī)
administrative law 行政法
articles of law 法律條款
bankruptcy law 破產(chǎn)法
company law 公司法
law agent 法定代理人
law of increasing costs 成本遞增規(guī)律
law of supply and demand 供需法則
Lawful 合法的
lawful money 法定貨幣
lawful share 合法股份
Lawsuit 法律訴訟
Lawyer 律師
Layoff 解雇
Lay-offs 下崗人員
Leader price 大戶價(jià)，領(lǐng)導(dǎo)價(jià)
Leading 領(lǐng)先的
leading indicators 領(lǐng)先指標(biāo)
leading industr 領(lǐng)先行業(yè)
leading share 主要股份
Lease 租賃
capital lease 資本租賃
lease financing 租賃融資
operating lease 經(jīng)營融資
Leased 租借的，租賃的
leased assets 租賃資產(chǎn)
leased equipment 租賃設(shè)備
Leasehold 租賃營業(yè)
leasehold mortgage 租借抵押
leasehold property 租賃財(cái)產(chǎn)
Leasing 租賃
leasing assets 出租資產(chǎn)
leasing company 租賃公司
leasing industry 租賃業(yè)
leasing trade 租賃貿(mào)易
Least 最少，最小
least developed counrty 最不發(fā)達(dá)國家
least developed developing counrty 最不發(fā)達(dá)的發(fā)展中國家
least square regression method 最小平方回歸法
Ledger 分類帳，總帳
ledger account 分類帳戶
general ledger 總分類帳
Legal 合法的，法定的
legal act 法律行為
legal assets 法定資產(chǎn)
legal capital 法定資本
legal document 法律文件
legal entity 法人，法律實(shí)體
legal force 法律效力
legal form 法律形式
legal holiday 法定假日
legal investment 會(huì)法投資
legal list 會(huì)法證券
legal name 依法登記的名稱
legal obligation 法律責(zé)任
legal owner 法定所有人
legal person responsibility system 法人責(zé)任制
legal possession 法定所有權(quán)
legal property 法人財(cái)產(chǎn)
legal representative 法定代理人
legal right 法律權(quán)力
legal rule 法律規(guī)定
legal title 合法所有權(quán)
Legislation 法規(guī)，立法
Legislative 法制的，立法的
legislative authority 立法權(quán)
legialative body 立法機(jī)構(gòu)
legislative control 法律監(jiān)督
legislative series 法律匯編
Lend 放款，貸款
Lender 放款人，貸方，出租人
Lending 貸款，借貸
lending bank 貸款銀行
lending country 貸款國
lending market 信貸市場
lending rate 放款利率
Less developed country 欠發(fā)達(dá)國家
Letter 證書，信件
letter of credit 信用證
letter of intent 意向書
letter of license 許可證
letter of stock 未注冊股票
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
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
License 許可證，執(zhí)照
license fee 許可證費(fèi)
Licensing system 許可證制度
Life-cycle 壽命周期
Limited 有限的
limited competition 有限竟?fàn)?br />limited liability company 有限責(zé)任公司
limited partnership 有限合伙企業(yè)
Line 直線，作業(yè)線
production line 生產(chǎn)線
Linear 線性的
linear depreciation 線性折舊
linear programming(LP) 線性規(guī)劃
linear regression 線性回歸
Liquid 流動(dòng)的，流體的
liquid assets 流動(dòng)資產(chǎn)
liquid ratio 流動(dòng)比率
Liquidate 清算
liquidated account 清算帳戶
liquidated obligation 已償清的債務(wù)
Liquidation 清算，償還
liquidation of debts 清償債務(wù)
liquidation value 清算價(jià)值
Liquidity 流動(dòng)性，流動(dòng)資金
liquidity ratio 流動(dòng)比率,償債能力比
Listed 上市的，登錄的
listed bond 上市債券
listed company 上市公司
listed security 上市證券
listed stock 上市股票
Litigation 訴訟
Living 生活的
living cost 生活費(fèi)
living standard 生活標(biāo)準(zhǔn)
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
Local 地方的，本地的
local authority 地方當(dāng)局
local court 地方法院
local government 地方政府
local government at various levels 各級(jí)地方政府
local tax 地方稅
Long-lived assets 長期資產(chǎn)
Long-term 長期的
long-term assets 長期資產(chǎn)
long-term contract 長期合同
long-term debts 長期債務(wù)
long-term investment 長期投資
long-term liability 長期負(fù)債
long-term stability 長期穩(wěn)定
Loosening tight monetary policy 放松緊縮的貨幣政策
Loss 損失，虧損
consolidated loss 合并虧損
loss and gain 損益
loss money 虧本
loss of assets 資產(chǎn)損失
loss-making 虧損
Lowest bid 最低報(bào)價(jià)
M
Machine 機(jī)械，機(jī)器
Machinery 機(jī)械，機(jī)器
Macro 宏觀，巨大的
macro approach 宏觀方法
macro analysis 宏觀分析
macro forecast 宏觀預(yù)測
Macroeconomic 宏觀經(jīng)濟(jì)的
macroeconomic analysis 宏觀經(jīng)濟(jì)分析
macroeconomic decision 宏觀經(jīng)濟(jì)決策
macroeconomic model 宏觀經(jīng)濟(jì)模型
macroecnomic phenomenon 宏觀經(jīng)濟(jì)現(xiàn)象
macroeconomic policy 宏觀經(jīng)濟(jì)政策
Maintain 保持
maintain a balance between receipts and payments 保持收支平衡
maintain monetary stability 保持貨幣穩(wěn)定
Maintenance 維修，保養(yǎng)
maintenance and repair 維護(hù)和修理
maintenance cost 維修成本
maintenance funds 維修基金
maintenance of value 保值
Major 重點(diǎn)的，主要的
major industries 主要行業(yè)
major project 重點(diǎn)工程
major repair depreciation expenses 大修折舊費(fèi)
major repair fund 大修基金
Majority 大多數(shù)
majority required 規(guī)定多數(shù)
majority shareholding 占有多數(shù)股權(quán)
majority statutory 法定多數(shù)
majority of votes 表決多數(shù)，投票過半數(shù)
Make 制造，定價(jià)，使成為
make a deal 成交
make money 賺錢
make profit 獲利
Man 人
man day 人天
man hour 人時(shí)
man month 人月
man year 人年
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)
Manpower 勞動(dòng)力
manpower market 勞動(dòng)力市場
manpower resource 人力資源
Manufacture 制造，制品
Manufactured 已加工好的，已制成的
manufactured inventory 產(chǎn)成品庫存
Manufacturing 生產(chǎn)的，制造的
manufacturing cost 生產(chǎn)成本
manufacturing expenses 制造費(fèi)用
manufacturing industry 制造業(yè)
manufacturing right 生產(chǎn)權(quán)
Margin 毛利，邊際，定金
margin account 保證金帳戶
margin of profit 邊際利潤
margins desired 期望的毛利
Marginal 邊際的
marginal revenue 邊際收益
marginal utility 邊際效用
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)?br />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
Mass production 大規(guī)模生產(chǎn)
Matching 配比
Material 原材料
material account 材料帳戶
material cost 材料成本
material stock 材料庫存
Matrix 矩陣
matrix analysis 矩陣分析
matrix equation 矩陣方程
matrix organization 矩陣組織結(jié)構(gòu)
Mature 到期的，成熟的
mature market economy 成熟的市場經(jīng)濟(jì)
Matured 到期的，成熟的
matured bill 到期票據(jù)
matured bonds 到期債券
matured liability unpaid 到期未付債務(wù)
Maturity 到期
maturity structure of debt 債務(wù)到期期限結(jié)構(gòu)
maturity value 到期值
Mean 平均數(shù)，方法，手段
mean price 平均價(jià)
mean-square value 均方值
Measure 測量，計(jì)量，措施
administrative measure 行政措施
economy measure 經(jīng)濟(jì)手段
Mediation 調(diào)解
Mediator 中間人，調(diào)解人，經(jīng)濟(jì)人
Medium 中等的，媒介
medium term funds 中期債券
medium term capital 中期資本
medium term debt 中期債務(wù)
medium term loan 中期貸款
medium-sized enterprise 中型企業(yè)
Memo 備忘錄，便箋
Memorandum 備忘錄，記要
Merchandise 商品，貨物
merchandise export 商品出口
merchandise inventory 商品庫存
Merger 兼并，合并
merger and acquisition 兼并與收購
Message 信息
massage exchange 信息交換
Method 方法
method of calculating depreciation 折舊計(jì)算法
method of comparative analysis 對(duì)比分析法
method of first-in, first-out 先進(jìn)先出法
method of last-in, first-out 后進(jìn)先出法
method of least square 最小平方法
method of weighting 加權(quán)方法
Microeconomic 微觀經(jīng)濟(jì)的
microeconomic analysis 微觀經(jīng)濟(jì)分析
microeconomic model 微觀經(jīng)濟(jì)模型
microeconomic phenomenon 微觀經(jīng)濟(jì)現(xiàn)象
Mill 工廠
Mine 礦山，礦
Mining 采礦
Ministry 政府的部
Minority 少數(shù)
minority equity 少數(shù)股東權(quán)益
minority share 少數(shù)股份
Moderately 適度的
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
Modern 現(xiàn)代的
modern economic management 現(xiàn)代經(jīng)濟(jì)管理
modern enterprise system 現(xiàn)代企業(yè)制度
Modernization 現(xiàn)代化
Monetary 貨幣，金融
monetary capital 金融資本
monetary crisis 金融危機(jī)
monetary institution 金融機(jī)構(gòu)
monetary market 金融市場
monetary policy tools 貨幣政策工具
monetary reform 幣制改革
monetary system 貨幣制度
Money 貨幣
money supply 貨幣供應(yīng)
Monopolistic competition 壟斷性竟?fàn)?br />Monopoly 壟斷，專利
monopoly capital 壟斷資本
monopoly capitalism 壟斷資本主義
monopoly enterprise 壟斷企業(yè)
monopoly position 壟斷地位
monopoly price 壟斷價(jià)格
monopoly right 專利權(quán)，專賣權(quán)
natural monopoly 自然壟斷
international monopoly 國際壟斷
pure monopoly 純壟斷
Monthly 月
monthly plan 月計(jì)劃
monthly pay 月工資
monthly report 月報(bào)
monthly salary 月薪
monthly statement 月結(jié)
Moody’s Industrial Manual
Mortgage 抵押
mortgage bank 抵押銀行
mortgage bond 抵押債券
mortgage credit 抵押信貸
mortgage debt 抵押負(fù)債
mortgage debtor 抵押債務(wù)人
mortgage interest 抵押利息
mortgage liability 抵押負(fù)債
mortgage loan 抵押貸款
Most-favored nation treatment 最惠國待遇
Mrrrill Lynch 美林公司（美國）
Multicurrency loan 多種貨幣貸款
Multi-polarization of world economy 世界經(jīng)濟(jì)多極化
Multilateral 多邊的
multilateral aid 多邊援助
multilateral agreement 多邊協(xié)議
multilateral loans 多邊貸款
multilateral tariff negotiation 多邊關(guān)稅談判
multilateral trade 多邊貿(mào)易
Multinational 跨國的，多國的
multinational corporation 跨國公司
multinational market group 跨國市場集團(tuán)
Multiple 多樣的，多種的
multiple budget 復(fù)式預(yù)算
multiple of book value per share 每股帳面資產(chǎn)比
multiple of cash flow per share 每股現(xiàn)金流比
multiple of sales per share 每股銷售比
(asset value per share) 每股資產(chǎn)值
multiple operation 多種經(jīng)營
multiple regression analysis 多重回歸分析
multiple tariff 多重關(guān)稅
Municipal 市的
municipal bonds 市政債券
municipal budget 市政預(yù)算
municipal enterprises 市屬企業(yè)
municipal government 市政府
municipal loan 市政公債
municipal monopoly 地方壟斷
municipal tax 市政稅，地方稅
Mutual 相互的
mutual advantage 互利，互惠
mutual fund 共同基金，互助基金
mutual investment company 共同投資公司
mutual obligation 相互債務(wù)責(zé)任
mutual savings bank 互助儲(chǔ)蓄銀行
mutual stock holding 相互控股
N
National 國家的，國民的
national accounting firm 全國性會(huì)計(jì)公司
national assets 國家資產(chǎn)
national balance sheet 國家資產(chǎn)負(fù)債表
national bank 國家銀行
national bond 國家債券
national brand 國家名牌
national capital 國家資本
national debt management 國債管理
national economic budget 國民經(jīng)濟(jì)預(yù)算
national economic plan 國民經(jīng)濟(jì)計(jì)劃
national finance 國家財(cái)政
national income 國民收入
national insurance 國家保險(xiǎn)
national monopoly 國家壟斷
national policy 國家政策
national treatment 國民待遇
Nationalization 國有化
nationalization of enterprise 企業(yè)國有化
nationalization of communication 通信國有化
nationalization of railroad 鐵路國有化
Nationalize 收歸國有
Nationalized 國有化的
nationalized bank 國有銀行
nationalized monopoly 國有化壟斷
Natural 自然的，天然的
natural calamities 自然災(zāi)害
natural capital 自然資本
natural economy 自然經(jīng)濟(jì)
natural resources 自然資源
Negative 負(fù)的，相反的
negative assets 負(fù)資產(chǎn)
negative capital 負(fù)資本
negative credit 負(fù)信用
negative factor 負(fù)因素
negative growth rate 負(fù)增長率
negative vote 反對(duì)票
Negotiate 商談，談判
negotiated 商談的
Negotiating 買賣談判
negotiating terms 買賣談判小組
Negotiation 談判
Net 凈的
net amount of operating loss 營業(yè)損失凈額
net assets 凈資產(chǎn)
net assets value per share 每股資產(chǎn)凈值
net balance 凈差額
net book value of fixed assets 固定資產(chǎn)帳面凈值
net capital gain 資本凈收益
net capital to debt ratio 凈資產(chǎn)與債務(wù)比率
net cash flow 凈現(xiàn)金流量
net current assets 凈流動(dòng)資產(chǎn)
net earning 凈收益
net income after tax 稅后凈收入
net income before tax 稅前凈收入
net income from operation 營業(yè)凈收入
net liability 凈負(fù)債
net loss 凈損失
net margin 凈利
net national debt 國債凈額
Net Natinal Product(NNP) 國民生產(chǎn)凈值
net present value 凈現(xiàn)值
net profit after tax 稅后凈利潤
net profit or loss 凈損益
Network 網(wǎng)絡(luò)
information network 信息網(wǎng)絡(luò)
Ninth Five-Year Plan 九五計(jì)劃
Nominal 名義上的
nominal assets 名義資產(chǎn)
nominal capital 名義資本
Non 非..., 不...
non-accepted bill 不認(rèn)付票據(jù)
non-bank financial institution 非銀行金融機(jī)構(gòu)
non-business property 非營業(yè)資產(chǎn)
non-cash assets 非現(xiàn)金資產(chǎn)
non-cash settlement 非現(xiàn)金結(jié)算
non-financial business 非金融企業(yè)
non-governmental entity 非政府機(jī)構(gòu)
non-ledger assets 帳外資產(chǎn)
non-linear relation 非線性關(guān)系
non-market factor 非市場因素
non-nationalization 非國有化
non-operating profit 非營業(yè)利潤
non-profit firm 非營利公司
non-registered bond 不記名債券
non-registered stock 不記名股票
non-state economic sectors 非國有經(jīng)濟(jì)部門
Noncurrent 非流動(dòng)的
noncurrent asset(NCA) 非流動(dòng)資產(chǎn)
noncurrent liability(NCL) 非流動(dòng)負(fù)債
Normal 正常的
normal distribution curve 正態(tài)分布曲線
normal year 正常年度
Normed 定額的
normed current fund 定額流動(dòng)資金
normed deposit account 限額存款帳戶
Note 票據(jù)，紙幣
note issuance 貨幣發(fā)行
note receivable 應(yīng)收票據(jù)
Notice 布告，通知
bankruptcy notice 破產(chǎn)公告
notice of claim 索賠通知
notice of invitation for bids 招標(biāo)公告
O
Object 目標(biāo)，對(duì)象，物體
object cost 目標(biāo)成本
Objective 目標(biāo)的，客觀的
objective factor 客觀因素
objective laws 客觀規(guī)律
objective value 客觀價(jià)值
Objectivity rule 客觀原則
Obligation 責(zé)任，義務(wù)
obligation of contract 契約義務(wù)
Obsolete 過時(shí)的，陳舊的，不使用的
obsolete equipment 陳舊設(shè)備
Occupation 占有，職業(yè)
Occupied 占有的，有職業(yè)的
occupied rate of current capital 流動(dòng)資金占有率
Occupy 占有
Offer 提供，報(bào)價(jià)，發(fā)盤
blind offer 盲目要價(jià)
offer price 要價(jià)
Office 辦公室，辦事處，事務(wù)所
Official 官方的，正式的，官員
official approval 官方批準(zhǔn)
official capital 官方資本
official exchange rate 官方匯率，法定匯率
official holiday 法定假日
official list 官方牌價(jià)
official seal 官方印章
officials at various government levels 各級(jí)政府官員
On job training 在職訓(xùn)練
Open 打開，開放
open an account 開設(shè)帳戶
open bid 公開招標(biāo)
open coastal cities 沿海開放城市
open competition 公開竟?fàn)?br />open door policy 開放政策
open domestic market 開放國內(nèi)市場
open economy 開放的經(jīng)濟(jì)
open-door to the outside world 對(duì)外開放
Opening up 擴(kuò)大開放
reform and opening up policy 改革開放政策
Operating 營業(yè)，經(jīng)營
operating capital 經(jīng)營資本，流動(dòng)資本
operating cost 經(jīng)營成本
operating deficit 營業(yè)虧損
operating income 營業(yè)收入
operating license 營業(yè)執(zhí)照
operating performance 經(jīng)營效績
operating profit 營業(yè)利潤
operating strategy 經(jīng)營戰(zhàn)略
Operation 經(jīng)營，營業(yè)，操作
operation and management 經(jīng)營和管理
operation of capital 資金的運(yùn)用
Operational 經(jīng)營的
operational losses 經(jīng)營性虧損
operational mechanism 經(jīng)營機(jī)制
operational research 運(yùn)籌學(xué)
Opinion 意見，看法
opinion polls 民意測驗(yàn)
Opportunity 機(jī)會(huì)
Optimize 優(yōu)化
optimize capital structure 優(yōu)化資本結(jié)構(gòu)
Optimum 最佳的
optimum portfolio 最佳投資組合
Option 期權(quán)，選擇權(quán)
Black-Scholes Option Pricing Model Black-Scholes 期權(quán)定價(jià)模型
call option 買方期權(quán)
put options 賣方期權(quán)
( in the money ) 沽盈價(jià)
( out of the money ) 沽虧價(jià)
Order 定貨，定單，秩序
new international economic order 國際經(jīng)濟(jì)新秩序
Ordinary 普通的，平常的
ordinary share 普通股
Organization 機(jī)構(gòu)，組織
Organizational 組織的，編制中的
organizational chats 組織結(jié)構(gòu)圖
organizational goals 組織目標(biāo)
organizational structures 組織結(jié)構(gòu)
Organized 有組織的
Organizer 組織者
Organizing 組織
organizing ability 組織能力
Original 初始的，原本的，正本
original capital 原始資本
original cost 原始成本
original evidences 原始憑證
original investment 原始投資
original invoice 原帳單，原發(fā)票
Other 其它的
other assets 其它資產(chǎn)
other income 其它收入
other liability 其它負(fù)債
Out 在...之外
out of balance 不平衡
out of control 失去控制
out of order 失靈，失效
out of service 報(bào)廢
out of work 失業(yè)
Out-dated 落后的，過時(shí)
out-dated management styles 落后的管理方式
Output 輸出，產(chǎn)出
output method of depreciation 產(chǎn)量折舊法
Outside 外面
outside capital 外部資本
outside dealing 場外交易
Outstanding 未兌現(xiàn)的，未償清的，未完成的，杰出的
outstanding account 未清帳目
outstanding debt 未清債務(wù)
outstanding loan 未償還貸款
outstanding obligation 未償還債務(wù)
Over 超過，在...之上
over capitalization 資本過剩
over production 生產(chǎn)過剩
Over-the-counter (OTC) 場外交易，柜臺(tái)交易
over-the-counter dealings 場外交易
over-the-counter market 場外交易市場
Overall 全面的，總的，綜合的
overall average 總平均
overall balance 總余額
overall economic situation 總的經(jīng)濟(jì)形勢
overall demand and supply 總需求和總供給
Overbid 過高出價(jià)
Overcharge 要價(jià)過高
Overdraft 透支
overdraft interest 透支利息
overdraft on bank 向銀行透支
Overdue 過期的
overdue bill 過期票據(jù)
Overhead 間接費(fèi)用
overhead account 間接費(fèi)用帳戶
overhead cost 間接成本
overhead expenses 間接費(fèi)用，經(jīng)常費(fèi)用
Overheated economy 過熱的經(jīng)濟(jì)
Overseas 海外的
overseas branch 海外分支機(jī)構(gòu)
overseas assets 海外資產(chǎn)
overseas company 海外公司
overseas investment 海外投資
overseas market 海外市場
Overtime 加班時(shí)間，額外時(shí)間
overtime and night differential 加班費(fèi)和夜班補(bǔ)助
Owe 欠（債）
taxes owed 應(yīng)交所得稅
wages owed to employees 應(yīng)付職工工資
Own 自有，擁有
Owner 所有人，物主
owner equity 業(yè)主權(quán)益
owner of patent 專利所有人
owner’s capital 自有資本
Ownership 所有制，所有權(quán)
collective ownership 集體所有制
ownership by the entire people 全民所有制
ownership certificate 所有權(quán)證書
ownership of trade mark 商標(biāo)所有權(quán)
ownership system 所有制
P
Package 一攬子，包，包裝
package agreement 一攬子按排，一攬子方案
package deal 一攬子交易
package mortgage 一攬子抵押貸款
package program 一攬子計(jì)劃
Packaged 體攬子的，包裝好的
package investment 一攬子投資
packaged transfer 成套轉(zhuǎn)讓
Paid 付清的
paid cash book 現(xiàn)金支出帳
paid check 已付支票
paid debt 已還清的債務(wù)
paid off 付清
Paid-in 已繳的，已收到的
paid-in capital 實(shí)收資本
paid-in surplus 繳入公積
Paid-up 已繳納的，已付清的
paid-up capital 已繳清的資本
paid-up loan 已還清的貸款
Paper 紙，紙幣，票據(jù)，論文
paper gold 特別提款權(quán)，紙黃金
paper money 紙幣，票據(jù)
paper profit 帳面利潤
paper title 所有權(quán)證書
Par 與票面價(jià)值相等的
par issue 平價(jià)發(fā)行
par rate of exchange 平價(jià)匯率
par value 票面價(jià)值，平價(jià)
Parallel departmentation 平行式的部門劃分
Parameter 參數(shù)
Parent 母體，父母
parent company 母公司，總公司
parent firm 母公司，總公司
parent-subsidiary 母公司---子公司
Parity 等價(jià)，平價(jià)，比價(jià)
parity price 平價(jià)
parity rate of commodity 商品比價(jià)
Participating preferred stock 參加分紅的優(yōu)先股
Participative management 參與管理
Partner 合伙人
partner’s equity 合伙人權(quán)益
Partnership 合伙關(guān)系，合伙制
general partnership 一般合伙
limited partnership 有限責(zé)任合伙
partnership agreement 合伙契約，合伙協(xié)議
partnership assets 合伙資產(chǎn)
partnership capital 合伙資本
partnership enterprise 合伙企業(yè)
partnership property 合伙財(cái)產(chǎn)
Patent 專利，專利權(quán)
patent agent 專利代理人
patent application 專利申請(qǐng)
patent fee 專利費(fèi)
patent licensing 專利許可
patent rights 專利權(quán)
Patentee 專利權(quán)所有人
Pay 付錢，付款，償還，工資
pay back period 還本期
pay bill 工資單
pay check 付工資的支票
pay cut 工資削減
pay duty 納稅
pay freeze 工資凍結(jié)
pay in 繳款
pay in cash 現(xiàn)金支付
pay off 清償
pay out 支出
pay up 付清
Payable 應(yīng)付的
payable account 應(yīng)付帳目，應(yīng)付帳款
Payback period of investment 投資回收期
Payment 付款，支付
payment abroad 境外付款
payment after delivery 貨到付款
payment in advance 預(yù)付
payment in cash 現(xiàn)金支付
payment in stock 用股票支付
Payroll 工資單
P/E ratio 市盈率
Penalty 罰款
administrative penalty 行政罰款
Penny stock 低價(jià)股票
Pension 退休金，養(yǎng)老金
pension fund 養(yǎng)老基金，退休基金
Per capita 人均
per capita annual income in cities and towns 城鎮(zhèn)人均年收入
per capita annual net income in rural areas 農(nóng)村人均年收入
per capita assets 人均資產(chǎn)
per capita gross domestic product 人均國內(nèi)生產(chǎn)總值
per capita growth 人均增長
per capita income of rural residents 農(nóng)村人均收入
per capita income of urban residents 城鎮(zhèn)人均收入
Per share 每股
asset value per share 每股資產(chǎn)值
multiple of book value per share 每股帳面資產(chǎn)比
multiple of cash flow per share 每股現(xiàn)金流比
multiple of sales per share 每股銷售比
Percentage 百分比
percentage depletion method 百分比折耗法
percentage of utilization of fixed asset 固定資產(chǎn)利用率
Perfect 完全，完美
perfect competition market 完全竟?fàn)幨袌?br />perfect monoply 完全壟斷
Perform 履行
perform a contract 履行會(huì)同
Performance 執(zhí)行，履行，完成，性能，業(yè)績
performance appraisal 效績評(píng)價(jià)
performance audit 業(yè)績審計(jì)
performance evaluation 業(yè)績評(píng)價(jià)
performance rating 業(yè)績評(píng)級(jí)
performance report 業(yè)績報(bào)告
performance record 業(yè)績記錄
Period 周期
period cost 期間成本
period of depreciation 折舊期數(shù)
period of production 生產(chǎn)周期
Periodical 周期的，定期的
periodical deposit 定期存款
periodical inspection 定期檢查
Permanent 永久的
permanent assts 永久性資產(chǎn)
permanent income 長期收入
Personal 個(gè)人的
personal account 個(gè)人帳戶
personal capital 個(gè)人資本
personal holding company 私有股份公司
personal income tax 個(gè)人所得稅
personal investment 各人投資
personal liability 個(gè)人責(zé)任
personal property 個(gè)人財(cái)產(chǎn)
Personnel 人員，全體雇員
personnel administration 人事管理
personnel department 人事部門
personnel management 人事管理
personnel system 人事制度
Petty cash 零用現(xiàn)金
petty cash account 零用現(xiàn)金帳戶
petty cash fund 零用備用金
Phase 階段
Physical 物理的，實(shí)際的
physical assets appraisal 實(shí)物資產(chǎn)評(píng)估
physical capital 有形資本
physical depreciation 實(shí)物折舊，有形損耗
physical holding of stock 實(shí)際庫存
physical inventory 實(shí)物盤存
Piece 件，片，塊
piece work system 計(jì)件工資制
piece worker 計(jì)件工人
Pilot 領(lǐng)航員，帶路人，新產(chǎn)品試制
pilot project 試點(diǎn)項(xiàng)目
pilot program 試點(diǎn)計(jì)劃
Planned 按計(jì)劃的
planned budget 計(jì)劃預(yù)算
planned economy 計(jì)劃經(jīng)濟(jì)
planned figures 計(jì)劃數(shù)字，計(jì)劃指標(biāo)
planned purchase and supply by the state 國家統(tǒng)購統(tǒng)銷
planned target 計(jì)劃目標(biāo)
Planning 計(jì)劃，規(guī)劃
planning committee 計(jì)劃委員會(huì)
planning department 計(jì)劃管理部門
planning management 計(jì)劃管理
planning system 計(jì)劃管理體制
Plant 工廠
plant idleness 工廠閑置設(shè)備
Pledged 抵押，保證
pledged assets 抵押資產(chǎn)
Pillar 支柱
pillar industry 支柱產(chǎn)業(yè)
Plow back （利潤轉(zhuǎn)為）再投資
plow back earnings 再投資收益
plow back profit 再投資利潤
Plus tick 股票交易價(jià)格向上浮動(dòng)
Point-of-sale 銷售點(diǎn)
Point-of -sale system(POS) 商業(yè)銷售POS系統(tǒng)
Pollution 污染
pollution control regulation 環(huán)境保護(hù)規(guī)定
Pool 合伙經(jīng)營，聯(lián)合
Pooling 聯(lián)營，匯集，合并
pooling of interest 利益共享，共同經(jīng)營
Poor 貧窮的，粗糙的
poor management 管理不善
Population 人口
population base 人口基數(shù)
population distribution 人口分布
Portfolio 投資組合（投資證券時(shí)購買多種不同
股票，債券以減少風(fēng)險(xiǎn)）
portfolio investment 證券投資
portfolio management 證券投資管理
portfolio strategy 投資組合戰(zhàn)略
portfolio theory 投資搭配理論
Position 狀況，立場，位置，職位
capital position 資金狀況
Positive 正的，積極的
positive capital 正資本
positive cash flow 正向現(xiàn)金流
positive growth 正增長
Possession 所有，擁有，所有權(quán)
actual possession 實(shí)際所有權(quán)
unlawful possession 非法所有，不合法所有
Possessory 所有的
possessory right 所有權(quán)
Potential 潛力，潛在的
potential competition 潛在竟?fàn)?br />potencial demand 潛在需求
potencial market 潛在市場
potencial value 潛在價(jià)值
Poverty 貧困
absolute poverty 絕對(duì)貧困
eliminate poverty 消除貧困
shake off poverty 擺脫貧困
Power 權(quán)，能力，力量
power of appointment 任命權(quán)
power of interpretation 解釋權(quán)
power of sale 銷售權(quán)
Practice 實(shí)踐，慣例
international practices 國際慣例
Predatory 掠奪性的
predatory dumping 掠奪性傾銷
predatory price cutting 掠奪性竟?fàn)幭鲀r(jià)
Prediction 預(yù)測
economy prediction 經(jīng)濟(jì)預(yù)測
Preference 優(yōu)先，優(yōu)惠
preference bond 優(yōu)先債券
preference share 優(yōu)先股
Preferential 優(yōu)先的，優(yōu)惠的
preferential interest rate 優(yōu)惠利率
preferential loan 優(yōu)惠貸款
preferential right 優(yōu)先權(quán)
preferential transfer 優(yōu)先轉(zhuǎn)讓
Preferred 優(yōu)先的
preferred creditor 優(yōu)先債權(quán)人
preferred dividend 優(yōu)先股息
preferred ordinary stock 優(yōu)先普通股票
preferred share 優(yōu)先股
preferred stock premium 優(yōu)先股溢價(jià)
preferred stockholder equity 優(yōu)先股股東權(quán)益
Preliminary 初步的，預(yù)備的
preliminary expenses 開辦費(fèi)
preliminary prospectus 初步募股書
preliminary planning 初步規(guī)劃
Premium 溢價(jià)
premium bond 溢價(jià)債券
premium pay 加班費(fèi)
Prepaid 已預(yù)付的，先付的
prepaid assets 遞延資產(chǎn)
prepaid deposit 預(yù)付定金
prepaid expenses 預(yù)付費(fèi)用
prepaid interest 預(yù)付利息
Present 現(xiàn)在的，目前的
present capital value 資本現(xiàn)值
present value 現(xiàn)值
present value approach 現(xiàn)值法
Pretax 稅前的
pretax earnings 稅前利潤
pretax income 稅前收入
pretax rate of return 稅前回報(bào)率
Prevent 防止
Price 價(jià)格
buying price 買價(jià)
catalog price 目錄價(jià)格
closing price 收盤價(jià)格
comparable price 可比價(jià)格
competitive price 竟?fàn)巸r(jià)格
cost price 成本價(jià)格
duty-paid price 完稅價(jià)格
futures price 期貨價(jià)格
issue price 發(fā)行價(jià)格
opening price 開盤價(jià)格
price adjustment 價(jià)格調(diào)整
price analysis 價(jià)格分析
price elasticity 價(jià)格彈性
price index 價(jià)格指數(shù)
price indexation 價(jià)格指數(shù)化
price level 價(jià)格水平
price limit 價(jià)格限制
price stabilization policy 穩(wěn)定價(jià)格政策
price support 價(jià)格補(bǔ)貼
price system 價(jià)格體系
price war 價(jià)格戰(zhàn)
price-eanings(P/E) ratio 收益率
Pricing 定價(jià)
capital asset pricing model 資本資產(chǎn)定價(jià)模式
pricing strategy 定價(jià)策略
Primary 初級(jí)的，最初的
primary business 主營業(yè)務(wù)
primary data 原始數(shù)據(jù)
primary goods 初級(jí)產(chǎn)品
primary market 初級(jí)市場
primary products 初級(jí)產(chǎn)品
Prime 基本的，首要的，最初的
prime assets 主要資產(chǎn)
prime contractor 總承包商
prime cost 主要成本，直接成本
prime paper 最佳股票
prime rate 優(yōu)惠利率
Principal 本金，本金的
principal and interest 本金和利息
principal stockholder 主要股東
Principle 原則，原理
principle of accounting 會(huì)計(jì)原理，會(huì)計(jì)原則
principle of equality and mutual benifit 平等互利的原則
principle of openness and fairness 公開和公正的原則
principle of profit maximization 利潤最大化原則
Priority 優(yōu)先級(jí)
Private 私人的，私營的，私有的
private capital 私人資本
private company 私營公司
private corporation 私營公司
private enterprise 私營企業(yè)
private limited partnership 私人有限公司
private loan 私人貸款
private ownership 私人所有制，私有制
Privatization 私有化，私營化
Privilege 優(yōu)惠，特權(quán)
Privileged 特許的，有特權(quán)的
Probability 概率，機(jī)率
probability density function 概率密度分布函數(shù)
probability distribution 概率分布
probability mass function 概率群分布函數(shù)
probability theory 概率論
Procedure in bankruptcy 破產(chǎn)程序
Proceedings in bankruptcy 破產(chǎn)訴訟
Processing 處理，加工
processing industry 加工工業(yè)
processing on order 來料加工
processing trade 加工貿(mào)易
Produce 生產(chǎn)
Producer 生產(chǎn)者，廠家
producer price index 生產(chǎn)者價(jià)格指數(shù)
Product 產(chǎn)品
product cost 產(chǎn)品成本
product line 生產(chǎn)線
Production 生產(chǎn)，產(chǎn)品
Productive 生產(chǎn)性的
productive assets 生產(chǎn)性資產(chǎn)
productive capacity 生產(chǎn)能力
production power 生產(chǎn)力
Professional 專業(yè)的，專門的
professional accountant 專業(yè)會(huì)計(jì)
professional company 專業(yè)公司
Profit 利潤，盈利
annual profit 年利潤
meager profit 微利，薄利
profit after taxation 稅后利潤
profit and loss account 損益帳
profit and loss statement 損益表
profit distribution 利潤分配
profit from operating 營業(yè)利潤
profit from sale of fixed assets 出售固定資產(chǎn)的收益
profit on operation 經(jīng)營利潤
profit on sale 銷售利潤
profit or loss on exchange 匯兌損益
profit paid to the state 上交國家利潤
profit rate 利潤率
profit ratio of capital 資本利潤率
profit ratio of paid-in capital 實(shí)收資本利潤率
profit realized 實(shí)現(xiàn)利潤
profit-making enterprises 盈利企業(yè)
Profit Impact of Market Strategy (PIMS)
Progressive rate 累進(jìn)稅率
Project 項(xiàng)目，方案，計(jì)劃
project appraisal 項(xiàng)目評(píng)估
project budget 項(xiàng)目預(yù)算
project capital system 項(xiàng)目資本金制度
project loan 項(xiàng)目貸款
project management 項(xiàng)目管理
Promotion 推銷，提升
sales promotions 促銷
consumer sales promotions 消費(fèi)者銷售促銷
Propel 推進(jìn)
propel reform 推進(jìn)改革
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
Prospective 未來的，預(yù)期的
prospective earnings 預(yù)期收益
prospective market 未來市場
Prospective yield 預(yù)期收益
Prospectus 招股說明書
protect 保護(hù)，防護(hù)
protect the interests of investors 保持投資者的利益
protect national resource 保護(hù)自然資源
Protection 保護(hù)，防護(hù)
Protective 保護(hù)的
protective inport duty 保護(hù)性進(jìn)口稅
protective measures 保護(hù)措施
protective price 保護(hù)價(jià)格
Protest 拒絕承兌
protest note 拒付通知
Public 公開的，公共的
public accountant 公共會(huì)計(jì)師
public corporation 股份有限公司
public company 股份上市公司
public employee 公職人員
public housing 供低收入家庭租用的政府住房
public interest 公共利益
public ownership 公有制
public property 公共財(cái)產(chǎn)
public relation 公共關(guān)系
public utility 公用事業(yè)，公共事業(yè)
public works 政府公共建筑
Purchase 購買
purchase and marketing price differentials 購銷價(jià)差
purchase capital 用于購買企業(yè)和投資的資金
Purchasing 購買，采購
purchasing power index 購買力指數(shù)
purchasing power of the dollar 美元購買力
purchasing power of money 貨幣購買力
Purpose 目的
purpose of appraisals 評(píng)估目的
Q
Qualification 資格，資格證書
qualification certificate 資格證書
Qualified 合格的，能勝任的
qualified accountant 合格的會(huì)計(jì)師
Qualitative 定性的，質(zhì)量的
qualitative analysis 定性分析
qualitative control 質(zhì)量控制
Quality 質(zhì)量，品質(zhì)
quality analysis 質(zhì)量粉析
quality assurance 質(zhì)量保證
quality circle 質(zhì)量圈
quality control 質(zhì)量控制
quality guarantee 質(zhì)量保證
quality management 質(zhì)量管理
Quantitative 定量的，數(shù)量的
quantitative analysis 定量分析
quantitative credit control 貸款數(shù)量控制
Quantity 數(shù)量
Quantum 數(shù)額，數(shù)，總額
Quarter 季度，四分之一
Quarterly 季度的
quarterly balance sheet 季度負(fù)債表
Quick 快速的
quick assets 速動(dòng)資產(chǎn)，可快速兌現(xiàn)的資產(chǎn)
quick ratio 速動(dòng)比率
Quit 退出，辭職
Quota 配額，限額
import quota 進(jìn)口配額
export quota 出口配額
Quotation 報(bào)價(jià)
Quoted price 牌價(jià)，報(bào)價(jià)

R
Raise 增加，提高
raise a loan 借款
raise a price 加價(jià)
raise capital 集資，招募資本
raise foreign funds 募集外資
raise money 募捐，籌款
Random 隨機(jī)，偶然
random event 隨機(jī)事件
random error 隨機(jī)誤差
random sampling 隨機(jī)抽樣，隨機(jī)采樣
Range 范圍，區(qū)域
range of price 價(jià)格幅度
Ranking 等級(jí)，順序
Rate 比率，率
floating exchange rate 固定匯率
official rate 官方匯率
rate of accumulation 積累率
rate of depreciation 折舊率
rate of discount 貼現(xiàn)率
rate of growth 增長率
rate of increment 增長率
rate of inflation 通貨膨脹率
rate of margin 毛利率
rate of profit 利潤率
rate of return 回報(bào)率
rate of return on equity 股本收益率
rate of saving 儲(chǔ)蓄率
rate of taxation 稅率
rate of turnover 周轉(zhuǎn)率
rate of unemployment 失業(yè)率
Rating 評(píng)定等級(jí)
Ratio 比率
activity ratios 經(jīng)營比率
capitalization ratios 資本結(jié)構(gòu)比率
debt to equity ratio 負(fù)債股本比率
liquid ratios 變現(xiàn)比率
price earnings ratio 市盈率
profitability ratios 盈利比率
ratio of current assets to fixed assets 流動(dòng)資產(chǎn)與固定資產(chǎn)比率
ratio of current assets to current liability 流動(dòng)資產(chǎn)與流動(dòng)負(fù)債比率
ratio of equity(ROE) 股本利潤率
ratio of sales(ROS) 銷售利潤率
Raw material 原材料
Re-employment 再就業(yè)
Real 真實(shí)的
real assets 實(shí)資產(chǎn)
real capital 實(shí)際資本
real cost 實(shí)際成本
real earnings 實(shí)際收益
real growth rate 實(shí)際增長率
real property 不動(dòng)產(chǎn)，房地產(chǎn)
real value of money 貨幣實(shí)際購買力
Real estate 不動(dòng)產(chǎn)，房地產(chǎn)
real estate account 房地產(chǎn)帳戶，不動(dòng)產(chǎn)帳戶
real estate and property 不動(dòng)產(chǎn)和其它財(cái)產(chǎn)
real estate investment 不動(dòng)產(chǎn)投資
real estate mortgage bond 不動(dòng)產(chǎn)抵押債券
real estate pool 不動(dòng)產(chǎn)投資共同基金
real estate tax 房地產(chǎn)稅，不動(dòng)產(chǎn)稅
Realizable 可變現(xiàn)的
realizable value 可變現(xiàn)價(jià)值
Realization 變現(xiàn)
realization and liquidation 變產(chǎn)清盤
Reallocation 再分配
Reappraisal 重新評(píng)估
reappraisal surplus 重估價(jià)盈余
Reasonable 合理的
reasonable price 合理價(jià)格
Rebate 回扣，退稅
Recapitalization （企業(yè)重組）調(diào)整資本結(jié)構(gòu)
Receipt 收據(jù)
Receivable 應(yīng)收的
receivable account 應(yīng)收帳款
receivables turnover 應(yīng)收帳款周轉(zhuǎn)率
Recession 經(jīng)濟(jì)衰退
Reciprocal 互惠的，相互的
reciprocal agreement 互惠協(xié)定
reciprocal contract 互惠合同
reciprocal duties 互惠關(guān)稅
reciprocal holdings 互相控股
reciprocal trade 互惠貿(mào)易
Recomputation 重新計(jì)算
Record 記錄
Recourse 追索權(quán)
Recover 索回，彌補(bǔ)
Recoverable 可收回的
recoverable cost 可收回成本
recoverable debt 可收回債務(wù)
recoverable loss 可收回?fù)p失
Recovery 收回，恢復(fù)
Recruitment 招聘
Red balance 赤字結(jié)余
Redemption 償還，贖回
Rediscount 再貼現(xiàn)
rediscount rate 再貼現(xiàn)率
Redistribution 再分配
Reduce 減少
Reduction 減少
reduction of interest 降低利率
Reference 參考，推薦信，介紹書
reference number 參考數(shù)字
reference price 參考價(jià)格
Reform 改革
reform measures 改革措施
reform of state-owned enterprises 國有企業(yè)改革
reform of the economic system 經(jīng)濟(jì)體制改革
reform of the property rights system 產(chǎn)權(quán)制度改革
speed up reform 加快改革
Refund 退貨，退款
Region 地區(qū)
central and western regions 中西部地區(qū)
Regional 地區(qū)的，局部的
regional economy 地區(qū)經(jīng)濟(jì)
regional government 地方政府
Register 登記，注冊
Registered 注冊的，登記的
registered bond 記名債券
registered capital 注冊資本
registered share 記名股票
Registration 登記，注冊
registration form 登記表
registration of establishment 開辦登記
registration of property right 產(chǎn)權(quán)登記
registration statement 股票注冊上市申請(qǐng)書
Regression analysis 回歸分析
Regessive tax 遞減稅
Regular 定期的，有規(guī)則的
regular expenses 經(jīng)常費(fèi)用
regular-way delivery 例行交割
Regulated 控制的，規(guī)定的
regulated company 受控制公司
regulated industry 受（政府）管轄行業(yè)
Regulation 條例，規(guī)章
Regulatory framework 規(guī)章制度
Reinsurance 再保險(xiǎn)
reinvestment 再投資
Relation 關(guān)系
relation of production 生產(chǎn)關(guān)系
Relationship 關(guān)系
relationships among reform,development
and stability 改革，發(fā)展和穩(wěn)定的關(guān)系
Relative 相對(duì)的，相關(guān)的
relative balance 相對(duì)平衡
Reliability 可靠性
reliabilty of data 數(shù)據(jù)的可靠性
Relief 救濟(jì)
relief fund 救濟(jì)金
Renewal 更新，續(xù)約
renewal and reconstruction funds 更新改造基金
renewal expenses 更新費(fèi)用
renewal of equipment 設(shè)備更新
Rent 租，房租，租金
Rental 租金，租賃
rental expenses 租金費(fèi)用
rental property 租賃財(cái)產(chǎn)
Reorganization 重組，改組
Repair 修理
Repayment 還款，償還
repayment analysis 償債分析
repayment of debt 償還債務(wù)
Replacement 重置，更換
replacement assets 重置資產(chǎn)
replacement cost approach 重置成本法
replacement current cost 重置現(xiàn)行成本
replacement method of depreciation 重置成本折舊法
replacement price method 重置價(jià)格法
replacement value 重置價(jià)值
Repledge 再抵押
Report 報(bào)告
report of changes in assets condition 資產(chǎn)狀況變動(dòng)報(bào)告
Reporting 申報(bào)
reporting form 申報(bào)報(bào)表
Representative 代表，代理人
Reproduction 再生產(chǎn)
reproduction cost 再生產(chǎn)成本
reproduction of capital 資本的再生產(chǎn)
reproduction on an enlarged scale 大規(guī)模再生產(chǎn)
Repurchase 回購
repurchase price 回購價(jià)格
Request 請(qǐng)求，申請(qǐng)書
Required 要求的
required rate of return 要求的回報(bào)率
Requirement 必須品，要求
Resale 轉(zhuǎn)售，倒賣
Rescheduling 重新安排
rescheduling loans 重新安排貸款
rescheduling of payment 重新安排貸款償還期限
Research 研究
research and development (R&D) 研究與開發(fā)
research and extension 研究與推廣
research of investment feasibility 投資可行性研究
research on markets 市場研究
research on state-owned property 國有資產(chǎn)研究
Reserve 準(zhǔn)備金，儲(chǔ)備
reserve account 準(zhǔn)備金帳戶
reserve balance 儲(chǔ)備余額
reserve bank 儲(chǔ)備銀行
reserve capital 儲(chǔ)備資本
reserve currency 儲(chǔ)備貨幣
reserve fund 儲(chǔ)備基金
required reserve 規(guī)定的準(zhǔn)備金
Reserved 預(yù)備的，保留的
reserved capital 保留資本
reserved profit 保留利潤
reserved surplus 保留盈余
Residual 余額，殘值
residual assets 剩余資產(chǎn)
residual equity 剩余權(quán)益
residual interest 殘值
residual value 殘值
Resource 資源，財(cái)力
resource allocation 資源配置
resource utilization 資源利用
Responsibility 責(zé)任
responsibility for one’s own profits and losses 自負(fù)盈虧
responsibility system 責(zé)任制
Restriction 限定，限制
restriction of credit 信貸管制
restriction of import 進(jìn)口限制
Restrictive 限制性的
restrictive cause 限制性條款
restrictive measure 限制性措施
Restructure 改組
Restructuring 改組，結(jié)構(gòu)改造
Retail 零售
retail price index 商品零售價(jià)格指數(shù)
Retained 保存的，保留的
retained balance from foreign exchange revenue 外匯收入留成額
retained earnings 留存收益，留存盈余
retained foreign exchange account 留存外匯帳戶
retained funds 留存資金
retained income 公積金
retained surplus 留存盈余
Retirement 退修，退役，報(bào)廢
retirement fund 退休基金
retirement income 退休收入
retirement of assets 資產(chǎn)報(bào)廢
retirement pension 退休金
retirement system 退休制度
Return （投資）收益，償還，退貨
return and compensate 退賠
return of equity 資本利潤率
return on assets 資產(chǎn)收益率
return on capital 資本收益
return on investment 投資收益，投資回報(bào)
return on investment ratio 投資回報(bào)率
return on net worth 凈值報(bào)酬率
return on shareholder’s equity 股東權(quán)益收益率
return on tangible asset 有形資產(chǎn)收益率
return on total assets 總資產(chǎn)收益率
Revaluation 重估價(jià)值
revaluation of asset 資金重估
revaluation of fixed assets 固定資金重估
Revenue 收入，營業(yè)收入，收益
revenue above the line 預(yù)算內(nèi)收入
revenue account 營業(yè)收入賬戶
revenue and expenditure in balance 財(cái)政收支平衡
revenue assets 收益資產(chǎn)
revenue distribution 收益分配
revenue income 收益，收入
tax revenue 稅收收入
Revolving 周轉(zhuǎn)的，循環(huán)的
revolving credit 周轉(zhuǎn)信貸
revolving fund 周轉(zhuǎn)基金
Right 權(quán)利，法權(quán)
right of credit 債權(quán)
right of disposal 處置權(quán)
right of disposition 處理權(quán)
right of monopoly 專利權(quán)
right of ownership 所有權(quán)
right of patent 專利權(quán)
right of possession 占有權(quán)
right of priority 優(yōu)先權(quán)
right of resale 轉(zhuǎn)售權(quán)
right of trade mark 商標(biāo)權(quán)
Risk 風(fēng)險(xiǎn)
risk analysis 風(fēng)險(xiǎn)分析
risk capital 風(fēng)險(xiǎn)資本
risk cost 風(fēng)險(xiǎn)成本
risk free rate 無風(fēng)險(xiǎn)利率
risk investment 風(fēng)險(xiǎn)投資
risk management 風(fēng)險(xiǎn)管理
risk sharing 風(fēng)險(xiǎn)分擔(dān)
risk-control mechanism 風(fēng)險(xiǎn)控制機(jī)制
Rule 條例，法規(guī)，規(guī)則
rule of fair trade 公平交易原則
rules for registration of company 公司注冊章程
Rural 農(nóng)村的，農(nóng)業(yè)的
rural credit cooperatives 農(nóng)村信用社
Rush season 旺季
S

Safeguard 保護(hù)，保障
safeguard measures 保障措施
safeguard property rights
Salary 薪金，工資
salary differential 工資差別
salary range 工資幅度
salary supplements 附加工資
Sale 銷售
charge sale 賒銷
sale account 銷售帳戶
sale at discount 折價(jià)銷售
sale at premium 溢價(jià)出售
sale at deduced price 減價(jià)出售
sale commission 銷售傭金
sales tax 營業(yè)稅
sales revenue 銷售收入
Salesman 銷售人員
Sample 樣品
sample data 抽樣數(shù)據(jù)
Sampling 采樣，抽樣
sampling analysis 抽樣分析
sampling check 抽樣檢查
sampling investigation 抽樣調(diào)查
sampling rate 采樣率
Sanction 制裁
trade sanction 貿(mào)易制裁
Saving 儲(chǔ)蓄，節(jié)約
high savings 高儲(chǔ)蓄率
saving account 儲(chǔ)蓄帳戶
saving bond 儲(chǔ)蓄公債
saving fund 儲(chǔ)蓄基金
saving ratio 儲(chǔ)蓄率
savings bank 儲(chǔ)蓄銀行
Scale 規(guī)模，尺度
Schedule 安排，日程表，計(jì)劃表，明細(xì)表
schedule of accounts payable 應(yīng)付帳款明細(xì)表
schedule of accounts receivable 應(yīng)收帳款明細(xì)表
schedule of capital 資本明細(xì)表
schedule of depreciation 折舊明細(xì)表
Scheme 方案，規(guī)劃
Scope 范圍
scope of business 經(jīng)營范圍，營業(yè)范圍
Seal 印，印章，封條
seal of company 公司印章
Seasonal 季節(jié)性的
seasonal adjustment 季節(jié)性調(diào)整
seasonal labour 季節(jié)工
seasonal unemployment 季節(jié)性失業(yè)
Secondary 第二的，從屬的
secondary account 次級(jí)帳戶
secondary boycott 間接抵制
secondary industry 第二產(chǎn)業(yè)
secondary mortgage 二次抵押
secondary securities market 二級(jí)證券市場
Sector （經(jīng)濟(jì)）部門
sector of economy 經(jīng)濟(jì)部門
sector of national economy 國民經(jīng)濟(jì)部門
sate-owned industrial sector 國有工業(yè)部門
Secure 保證，擔(dān)保，作保
Secured 有擔(dān)保的
secured account 擔(dān)保帳戶
secured creditors’ right in bankruptcy proceedings 破產(chǎn)中的有保證債權(quán)
secured loan 擔(dān)保貸款
Securities 證券，股票
securities act 證券管理?xiàng)l例
securities analysis 股市分析
securities and investment 證券與投資
securities company 證券公司
Securities and Exchange Commission 證券交易委員會(huì)
securities exchange tax 證券交易稅
securities issue 證券發(fā)行
securities market 證券市場
Security 擔(dān)保，保證，保證金，安全
security deposit 保證金
security rating 股票，證券的信用風(fēng)險(xiǎn)評(píng)級(jí)
security right 擔(dān)保權(quán)
Self 自我的（前綴）
self-employed 個(gè)體經(jīng)營者
self-employment income 自營收入
Sell 賣，銷售
sell at a discount 折價(jià)出售
sell at a low price 低價(jià)出售
sell at half price 半價(jià)出售
sell by sample 看樣出售
sell in bulk 成批出售，批發(fā)
sell on credit 賒銷
Seller 賣方，賣主
seller’s market 賣方市場
seller’s price 賣方價(jià)格
Selling 銷售，出售
selling and administrative expenses cost 推銷及管理費(fèi)用成本
Sell-off of enterprise’s assets 廉價(jià)銷售企業(yè)資產(chǎn)
Senior 老資格的，年老的
senior accountant 高級(jí)會(huì)計(jì)師
senior citizen 65歲以上的老年公民
senior debt 優(yōu)先債務(wù)
senior engineer 高級(jí)工程師
senior manager 高級(jí)管理人員，高級(jí)經(jīng)理
Seniority 資歷，工齡
seniority system 年資制度
Separate 分開，分離
separate ownership rights from management rights 所有權(quán)和經(jīng)營權(quán)分離
Service 服務(wù)，勞務(wù)
service business 服務(wù)性行業(yè)
service company 服務(wù)公司
service industry 服務(wù)業(yè)
service life （設(shè)備的）使用年限
Settlement 結(jié)算，支付，解決
settlement of cash 現(xiàn)金結(jié)算
settlement of obligation 債務(wù)清償
settlement price 結(jié)算價(jià)格
Settling 結(jié)算的，清算的
settling bank 清算銀行
settling fee 理賠費(fèi)用
Share 股票，股份，份額
corporation share 法人股
share account 股金帳戶
share capital 股份資本
share consolidation 股票合并
share holding economic 股份制經(jīng)濟(jì)
share of market 市場份額
share ownership 股權(quán)
share price 股票價(jià)格
share stock 股票，股份
share transfer 股票過戶
share voting right 股份投票權(quán)
share warrant 認(rèn)股證
Shareholder 股東
shareholders’ equity 股東權(quán)益
shareholders’ meeting 股東會(huì)議
shareholders’ rights 股東權(quán)利
Shareholding co-operative system 股份合作制
Sheet 表格，單子
balance sheet 資產(chǎn)負(fù)債表
Shell corporation 空殼公司
Short 短的，短期的，空頭的，賣空的
short account 空頭帳戶，賣空帳戶
short term assets 短期資產(chǎn)
short term bond 短期債券
short term credit 短期信貸
short term debt 短期債務(wù)
short term investment 短期投資
short term liability 短期負(fù)債
Shortage 短缺
shortage of capital 資金短缺
Shut down 關(guān)閉，停工，停產(chǎn)，停業(yè)
Sign 簽署
sign a contract 簽署合同
Signature 簽字，簽名
Signing authority 簽字權(quán)
Single 單一的
single budget 單一預(yù)算
single entry 單式記帳
single exchange rate 單一匯率
single tax system 單一稅制
Sinking fund 償債基金
Skill 技能
skill-intensive 技術(shù)密集型
Skilled 有技能的熟練的
skilled worker 熟練工人
Slowdown 放慢
Social 社會(huì)的
social benefit 社會(huì)福利
social insurance 社會(huì)保險(xiǎn)
social security 社會(huì)保障，社會(huì)保險(xiǎn)
social security act 社會(huì)保障法
social security number 社會(huì)保險(xiǎn)號(hào)碼
social security reform 社會(huì)保險(xiǎn)改革
social utility 社會(huì)福利事業(yè)
social wealth 社會(huì)財(cái)富
Socialist 社會(huì)主義的
socialist collective ownership 社會(huì)主義集體所有制
socialist market economy 社會(huì)主義市場經(jīng)濟(jì)
socialist public ownership 社會(huì)主義公有制
socialist sector of economy 社會(huì)主義經(jīng)濟(jì)成分
Socialization 社會(huì)化
Soft 軟的
soft currency 軟通貨
soft loan 軟貸款
soft landing 軟著陸
soft market 疲軟市場
Software 軟件
Sole 單獨(dú)的，唯一的
sole agent 獨(dú)家代理
sole legal 唯一合法的
sole proprietorship （個(gè)人）獨(dú)資企業(yè)
sole responsibilty for one’s own profits and losses 自負(fù)盈虧
Solely 單獨(dú)地
solely foreign-owned enterprise 外商獨(dú)資企業(yè)
Source 來源
source of funds 資金來源
source of revenue 收入來源
Special 特別的，專門的
special administrative region(SAR) 特別行政區(qū)
special demands 特別要求，特別需求
special deposit 專用存款
special drawing right 特別提款權(quán)
special economic zones 經(jīng)濟(jì)特區(qū)
special fund 特別基金
Specialization 專業(yè)化
Specialized 專門的，專用的
specialized agency 專門機(jī)構(gòu)
specialized company 專業(yè)公司
Speculation 投機(jī)倒把
speculation and risk 投機(jī)和冒險(xiǎn)
speculation fever 投機(jī)熱
Speculative 冒險(xiǎn)的，投機(jī)的
speculative enterprise 投機(jī)企業(yè)
speculative market 投機(jī)市場
Speculator 投機(jī)商
Spot 現(xiàn)貨，現(xiàn)場
spot commodity 現(xiàn)貨
spot market 現(xiàn)貨市場
spot price 現(xiàn)貨價(jià)格
spot trade 現(xiàn)貨貿(mào)易，現(xiàn)匯貿(mào)易
Stabilization 穩(wěn)定
Stabilize 穩(wěn)定
stabilize the market 穩(wěn)定市場
Stable 穩(wěn)定的，不變的
stable exchange rate 穩(wěn)定的匯率
stable price 穩(wěn)定的價(jià)格
Staff （全體）職工
staff share 職工股
Stagflation （經(jīng)濟(jì)）停滯型通貨膨脹
Stagnat 蕭條的
stagnat market 蕭條的市場
Stagnation 停滯，蕭條
Standard 標(biāo)準(zhǔn)
Standard & Pool’s Corporation 斯坦普耳（評(píng)級(jí)）公司
Standard & Pool’s Rating 斯坦普耳評(píng)級(jí)
Standard & Poor’s 500 Stock Price Index 斯坦普耳公司評(píng)出的500家
公司股票價(jià)格指數(shù)
standard cost
standard deviation 標(biāo)準(zhǔn)差
Standard Industrial Code (SIC) 標(biāo)準(zhǔn)行業(yè)代碼
standard of living 生活水準(zhǔn)
standard wage rate 標(biāo)準(zhǔn)工資率
Start-up cost 開辦費(fèi)用
State 國家，州，狀態(tài)
state bank 國家銀行
state budget 國家預(yù)算
State Commission for Economic Restructuring 國家經(jīng)濟(jì)體制改革委員會(huì)
State Council 國務(wù)院
state credit 國家信用
state debt 國債
State Economic and Trade Commission 國家經(jīng)貿(mào)委
state income tax （美國）州政府征收的所得稅
state loan 公債
state monopoly for purchases and marketing 統(tǒng)購統(tǒng)銷
state operated economy 國營經(jīng)濟(jì)
state owned 國有的
state revenue 國家財(cái)政收入
state sector 國營部門
state treasury 國庫
state-of-the-art 現(xiàn)代技術(shù)水平
State-owned 國有的
state-owned commercial bank 國有商業(yè)銀行
state-owned economy 國有經(jīng)濟(jì)
State-Owned Enterprise (SOE) 國有企業(yè)
state-owned firm 國有公司
state-owned property 國有資產(chǎn)
state-owned unit 國有單位
Statement 報(bào)表，清單，聲明
statement analysis 報(bào)表分析
statement form 報(bào)表表式
statement of assets and liabilities 資產(chǎn)負(fù)債表
statement of cash flows 現(xiàn)金流量表
statement of change in financial position 財(cái)務(wù)狀況變動(dòng)表
statement of change in retained earnings 留存收益變動(dòng)表
statement of change in stockholder equity 股東權(quán)益變動(dòng)表
statement of owners’ equity 股東權(quán)益表
statement of profit and loss 損益表
statement of profit distribution 利潤分配表
Statistical 統(tǒng)計(jì)的
statistical analysis 統(tǒng)計(jì)分析
statistical error 統(tǒng)計(jì)誤差
statistical yearbook 統(tǒng)計(jì)年鑒
Statistics Law 統(tǒng)計(jì)法
Statutory 法定的
statutory audit 法定審計(jì)
statutory agent 法定代理人
statutory capital 法定資本
statutory financial statement 法定財(cái)務(wù)報(bào)表
statutory merger 法定兼并
statutory tariff 法定關(guān)稅
Steady growth 穩(wěn)定增長
Step 步驟
steps in the acquisition process 收購的步驟
Stimulate 鼓勵(lì)，刺激
stimulate economic development 刺激經(jīng)濟(jì)發(fā)展
Stimulation 鼓勵(lì)，刺激
Stock 股票，股份，存火
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
Stockholder 股票持有人，股東
Straight 直線的
straight debt 直接負(fù)債
straight-line depreciation method 直線折舊方法
Strategic 戰(zhàn)略的
strategic acquisition 戰(zhàn)略性收購
strategic decision 戰(zhàn)略決策
strategic goals 戰(zhàn)略目標(biāo)
strategic partnerships 戰(zhàn)略伙伴
strategic planning 戰(zhàn)略計(jì)劃
Strategy 戰(zhàn)略
generic strategy 一般性戰(zhàn)略
strategy for economic development 經(jīng)濟(jì)發(fā)展戰(zhàn)略
strategy of giving priority to agricutural
development 優(yōu)先發(fā)展農(nóng)業(yè)的戰(zhàn)略
Strengthen 加強(qiáng)
strengthen co-operation with government
institutions and enterprises 加強(qiáng)與政府機(jī)構(gòu)和企業(yè)的合作
strengthen macro-control 加強(qiáng)宏觀控制
strengthen the management of stated-owned
property 加強(qiáng)國有資產(chǎn)管理
strengthen the position of agriculture 加強(qiáng)農(nóng)業(yè)的基礎(chǔ)地位
Strike 罷工
Structural 結(jié)構(gòu)上的，組織上的
structural adjustment 結(jié)構(gòu)調(diào)整
structural analysis 結(jié)構(gòu)分析
structural readjustment 結(jié)構(gòu)重新調(diào)整
structural inflation 結(jié)構(gòu)性通貨膨脹
structural unemployment 結(jié)構(gòu)性失業(yè)
Structure 結(jié)構(gòu)
structure of consumption 消費(fèi)結(jié)構(gòu)
structure of deal 交易結(jié)構(gòu)
structure of industry 產(chǎn)業(yè)結(jié)構(gòu)
Subscription 認(rèn)購，認(rèn)股
subscription right 認(rèn)股權(quán)
subscription warrant 認(rèn)股證
Subsidiary 子公司，分公司，附屬公司
subsidiary body 附屬機(jī)構(gòu)
subsidiary business 附屬營業(yè)
subsidiary company 子公司
subsidiary ledger 明細(xì)分類帳
Subsidized 補(bǔ)貼的，補(bǔ)助的
subsidized company 受補(bǔ)助的公司
subsidized credit 信貸補(bǔ)貼
subsidized housing 建房補(bǔ)貼
subsidized price 補(bǔ)助價(jià)格
Subsidy 補(bǔ)助金
heavy social subsidy 沉重的社會(huì)補(bǔ)貼
Substitution 替代
Suit 起訴，訴訟
Sum 總計(jì)，總額
sum of credit 貸方總額
sum of debt 借方總額
Summary 總表
summary account 匯總帳戶
summary of balance sheet changes 資產(chǎn)負(fù)債變動(dòng)匯總表
Super 超級(jí)的
super corporation 超級(jí)公司
super monopoly 超級(jí)壟斷
super power 超級(jí)大國
Supermarket 超級(jí)市場
Supersell 暢銷
Superstore 超級(jí)市場
Superstructure 上層建筑
Supervision 監(jiān)督
supervision and control 監(jiān)管
Supervisor 管理者
Supplemental 附加的，補(bǔ)充的
supplemental agreement 附加協(xié)議
supllemental condition 附加條件
supllemental cost 追加成本
supllemental wages 附加工資
Supplementary budget 追加預(yù)算
Supplier 供應(yīng)商
Supply 供給
supply and demand relation 供求關(guān)系
supply exceeds demand 供過于求
supply over demand 供過于求
Surplus 盈余，公積金
surplus account 盈余帳戶
surplus labourers 剩余勞動(dòng)力
surplus of capital 資本過剩
surplus of goods 商品過剩
surplus of population 人口過剩
surplus of production 生產(chǎn)過剩
surplus profit 剩余利潤
surplus staff 富余人員
Suspense 暫記，未定
suspense account 暫記帳
suspense payment 暫付款
suspense receipts 暫收款
Swap 交換
swap credit 互惠信貸
System 系統(tǒng)，制度
one country, two systems 一國兩制
system approach 系統(tǒng)方法
system engineering 系統(tǒng)工程
T
Table 表格，圖表
Tabulator 制表人
Take 獲得，拿，取
take a bath 投資失敗
take a beating 投資失敗
take charge of 管理，負(fù)責(zé)
Taking 收入，進(jìn)款
taking inventory 盤點(diǎn)存貨
Takeover 回收
Tangible 有形的
tangible fixed assets 有形固定資產(chǎn)
Tangible assets appraisal 有形資產(chǎn)評(píng)估
Target 目標(biāo)
beat the target 達(dá)到目標(biāo)
target company 目標(biāo)公司
target cost 目標(biāo)成本
target selection 目標(biāo)選擇
Tariff 關(guān)稅，稅則
tariff act 關(guān)稅法
tariff barrier 關(guān)稅壁壘
tariff cartel 關(guān)稅同盟，關(guān)稅卡特爾
tariff classification 關(guān)稅分類
tariff commission 稅則委員會(huì)
tariff concession rate 關(guān)稅優(yōu)惠率
tariff customs union 關(guān)稅同盟
tariff cut 降低關(guān)稅
tariff policy 關(guān)稅政策
tariff reform 關(guān)稅改革
tariff system 關(guān)稅制度
tariff wall 關(guān)稅壁壘
Tax 稅，稅務(wù)，征稅
consumption tax 消費(fèi)稅
foreign-funded enterprise income tax 外商投資企業(yè)所得稅
individual income tax 個(gè)人所得稅
tax agency 稅收代理
tax avoidance 合法避稅
tax bearer 納稅人
tax bearing rate 稅負(fù)率
tax bureau 稅務(wù)局
tax collection 征稅
tax collector 稅收員
tax cut 減稅
tax delivery 上交稅金
tax due 應(yīng)交稅款
tax exemption 免稅
tax farming system 保稅制
tax law 稅法
tax loophole 漏稅
tax on income 所得稅
tax on land and buildings 土地房產(chǎn)稅
tax on natural resources 資源稅
tax on personal income 個(gè)人所得稅
tax on property 財(cái)產(chǎn)稅
tax on transaction 交易稅
tax on value added 增值稅
tax payer 納稅人
tax rate 稅率
tax reform 稅制改革
tax refund 退稅
tax refunded 已退回的稅款
tax return 納稅申報(bào)表
tax system 稅制
tax year 稅收年度
tax-free 免稅
tax-free trade zone 免稅貿(mào)易區(qū)
tax-free transaction 免稅交易
tax-sharing system 分稅制
value-added tax 增值稅
Taxable 應(yīng)納稅的
Taxation 稅務(wù)，稅收
Tax-exempt 免稅
Technical 技術(shù)性的
technical aid 技術(shù)援助
technical cooperation 技術(shù)合作
technical innovation 技術(shù)革新
technical measures 技術(shù)措施
technical reconstruction 技術(shù)改造
technical service 技術(shù)服務(wù)
Technological 技術(shù)的，工藝的
technological advance 技術(shù)進(jìn)步
technological obsolescence 技術(shù)陳舊
technological transformation 技術(shù)改造
Technology 技術(shù)，工藝
technology evaluation 技術(shù)評(píng)估
technology import 技術(shù)引進(jìn)
technology intensive investment 技術(shù)密集性投資
technology transfer 技術(shù)轉(zhuǎn)讓
Telecommunication 通訊
Temporary 暫時(shí)的，臨時(shí)的
temporary borrowing 臨時(shí)借款
temporary budget 臨時(shí)預(yù)算
temporary certificate 臨時(shí)證書
temporary credit 臨時(shí)貸款
Tenancy 租賃
Tender 投標(biāo)，招標(biāo)
Term 條款，項(xiàng)目，條件，期
term bond 定期債券
term loan 定期貸款
term mortgage 定期抵押
term share 定期股票
terms of acquisition agreement 收購協(xié)議條款
terms of contract 合同條款
Terminate 終止
terminate a contract 終止合同
Termination 解雇，終止
termination allowance 解雇津貼
termination indemnity 解雇補(bǔ)償金
Territorial 地方的
territorial economiy 地方經(jīng)濟(jì)
Tertiary 第三位的
tertiary industry 第三產(chǎn)業(yè)
tertiary sector 第三產(chǎn)業(yè)部門
Theory 理論
decision theory 決策論
theory of asset appraisal 資產(chǎn)評(píng)估理論
theory of building socialism with Chinese
characteristics 建設(shè)有中國特色的社會(huì)主義理論
theory of demand-pull inflation 需求拉動(dòng)通貨膨脹理論
theory of macroeconomics policy 宏觀經(jīng)濟(jì)政策理論
theory of surplus value 剩余價(jià)值理論
Third party 第三方
Thrift 節(jié)約
thrift shop 舊貨店
Through in-depth reforms 通過深入改革
Throughput 生產(chǎn)量
Ticket 門票，入場卷，罰款單，標(biāo)簽
Tight 緊的
appropriately tight 適度從緊
tight credit policy 緊縮的貸款政策
tight monetary policy 緊縮的金融政策
tight money market 銀根緊縮的金融市場
Title 名稱，所有權(quán)
title defect 所有權(quán)不完整
title insurance 產(chǎn)權(quán)保險(xiǎn)
title of ownership 所有權(quán)
title of possession 所有權(quán)
title to land 土地所有權(quán)
tittle to property 財(cái)產(chǎn)所有權(quán)
Toll 服務(wù)費(fèi)，通行稅
toll bridge 收費(fèi)橋
toll gate 收費(fèi)卡，收費(fèi)站
toll highway 收費(fèi)高速公路
Top 頂部，最前面的
top 500 enterprises 前500家企業(yè)
Total 總計(jì)，總數(shù)
total account 總帳戶
total amount of loss 損失總額
total assets turnover 總資產(chǎn)周轉(zhuǎn)率
total capital profit ratio 總資本利潤率
total cost of production 總生產(chǎn)成本
total equity 總權(quán)益
total import-export value 進(jìn)出口總值
total industrial output value 工業(yè)生產(chǎn)總值
total investment 總投資
total liability 總負(fù)債
total profit and loss 總損益
total quality management (TQM) 全面質(zhì)量管理
total value of fixed assets to be depreciated 應(yīng)計(jì)折舊固定資產(chǎn)總值
total value of production in national economy 國民經(jīng)濟(jì)總產(chǎn)值
Town house 市政廳
Township 鄉(xiāng)鎮(zhèn)
township enterprise 鄉(xiāng)鎮(zhèn)企業(yè)
Trade 交易，貿(mào)易，商業(yè)
barter trade 易貨貿(mào)易
frontier trade 邊境貿(mào)易
trade agreement 交易協(xié)議
trade by agreement 協(xié)議交易
trade deficit 貿(mào)易逆差
trade fair 交易市場
trade in technology 技術(shù)貿(mào)易
trade integration 貿(mào)易一體化
trade mark registration 商標(biāo)注冊
trade negotiation 交易談判
trade share 交易份額
trade surplus 貿(mào)易順差，貿(mào)易盈余
transit trade 過境貿(mào)易
Trading 商業(yè)，貿(mào)易
trading capital 商業(yè)資本
trading range 成交價(jià)幅度
Traditional 傳統(tǒng)的
traditional commodities 傳統(tǒng)商品
traditional economy 傳統(tǒng)經(jīng)濟(jì)
traditional industry 傳統(tǒng)工業(yè)
Training 培訓(xùn)
Transaction 交易
transaction analysis 交易分析
transaction cost 交易成本
transaction in assets 資產(chǎn)交易
transaction in future 期貨交易
transaction in technology 技術(shù)交易
transaction on exchange 場內(nèi)交易
transaction outside exchange 場外交易
transaction tax 交易稅
transaction value 交易價(jià)值
transaction volume 交易量
Transfer 轉(zhuǎn)帳，轉(zhuǎn)讓，轉(zhuǎn)運(yùn)
transfer agent 過戶代理人
transfer of obligation 債務(wù)轉(zhuǎn)讓
transfer of ownership 所有權(quán)轉(zhuǎn)讓
transfer of shares 股票轉(zhuǎn)讓
transfer of technology 技術(shù)轉(zhuǎn)讓
transfer of title 所有權(quán)轉(zhuǎn)讓，所有權(quán)過戶
transfer price in competitive market 竟?fàn)幨袌鲋械霓D(zhuǎn)讓價(jià)格
transfer tax 轉(zhuǎn)讓稅
transfer-in with compensation 有償調(diào)入
transfer-in without compensation 無償調(diào)入
transfer-out with compensation 有償調(diào)出
transfer-out without compensation 無償調(diào)出
Transferable 可轉(zhuǎn)讓的
transferable assets 可轉(zhuǎn)讓資產(chǎn)
transferable share 可轉(zhuǎn)讓股份
Transferred 轉(zhuǎn)讓的，轉(zhuǎn)移的
transferred title 被轉(zhuǎn)移的產(chǎn)權(quán)
Transferring the function of government 轉(zhuǎn)換政府職能
Transform 轉(zhuǎn)變，轉(zhuǎn)換
transform the extensive economic mode
into an intensive one 粗放型經(jīng)濟(jì)轉(zhuǎn)變?yōu)榧�約型經(jīng)濟(jì)
Transforming 轉(zhuǎn)換
transforming state-owned enterprises’
management mechanisms 轉(zhuǎn)換國有企業(yè)管理機(jī)制
Transformation 轉(zhuǎn)換，改革
Transmission 傳輸，傳送
transmission medium 傳輸媒介
Transnational 跨國的
transnational enterprise 跨國企業(yè)
Transparency 透明度
transparency of market 市場透明度
transparency of operation 經(jīng)營透明度
Transportation 運(yùn)輸
Treasury 國庫，金庫
treasury bill 短期國庫券
treasury bond 長期國庫券
Treasury Department 美國財(cái)政部
treasury deposit 國庫存款
Treatment 待遇
national treatment 國民待遇
Trend 趨勢，傾向
trend analysis 趨勢分析
trend comparison 趨勢比較
trends of the market 市場趨勢
Triangular debt 三角債
Trade 交易，貿(mào)易，商業(yè)
barter trade 易貨貿(mào)易
frontier trade 邊境貿(mào)易
trade agreement 交易協(xié)議
trade by agreement 協(xié)議交易
trade deficit 貿(mào)易逆差
trade fair 交易市場
trade in technology 技術(shù)貿(mào)易
trade integration 貿(mào)易一體化
trade mark registration 商標(biāo)注冊
trade negotiation 交易談判
trade share 交易份額
trade surplus 貿(mào)易順差，貿(mào)易盈余
transit trade 過境貿(mào)易
Trading 商業(yè)，貿(mào)易
trading capital 商業(yè)資本
trading range 成交價(jià)幅度
人
Turnover 周轉(zhuǎn)率，周轉(zhuǎn)
turnover of capital 資本周轉(zhuǎn)率
turnover of current capital 流動(dòng)資金周轉(zhuǎn)率
turnover of fixed assets 固定資產(chǎn)周轉(zhuǎn)率
turnover of inventory 庫存周轉(zhuǎn)率
turnover of investment 投資周轉(zhuǎn)率
turnover rate of current capital 流動(dòng)資金周轉(zhuǎn)率
U
Ultimate 最終的，最后的
ultimate cost 最高費(fèi)用
ultimate liability 根本責(zé)任，最終責(zé)任
ultimate purchaser 最終購買者
ultimate risk 最終風(fēng)險(xiǎn)
Unacceptable 不可接受的
unacceptable price 不可接受價(jià)格
unacceptable terms 不可接受條款
Unamoritized 未分?jǐn)偟�，未攤銷的
Unappropriated 未分配的
Unappropriated profit 未分配利潤
Unappropriated surplus 未分配盈余
Unavoidable risk 不可避免的風(fēng)險(xiǎn)
Unbalanced 不平衡的，未決算的
Uncertain 不確定的
Uncollectible 不可收回的
uncollectible account 壞帳
uncollectible debt 壞帳
Unconditional 無條件的
Unconfirmed 未最后確認(rèn)的，未證實(shí)的
Undated 無日期的
Underdeveloped area 不發(fā)達(dá)地區(qū)
Undervaluation 低估
Underwriting 包銷，承銷，保險(xiǎn)
underwriting agreement 包銷協(xié)議
underwriting commission 包銷傭金
Undischarged bankrupt debt 未償清的破產(chǎn)債務(wù)
Undistributed profit 未分配利潤
Unemployed 失業(yè)的
unemployed insurance 失業(yè)保險(xiǎn)
Unemployment 失業(yè)
structural unemployment 結(jié)構(gòu)性失業(yè)
unemployment compensation 失業(yè)補(bǔ)助，失業(yè)救濟(jì)
unemployment pension 失業(yè)津貼
unemployment rate 失業(yè)率
unemployment reserve 失業(yè)準(zhǔn)備金
Unfair 不公當(dāng)?shù)模�不公平�?br />unfair competition 不公平竟?fàn)?br />unfair transaction 不公平交易
Unified 統(tǒng)一的
unified brand 統(tǒng)一商標(biāo)
unified foreign exchange rate 統(tǒng)一匯率
unified income tax 統(tǒng)一所得稅
unified industry and commerce tax 統(tǒng)一工商稅
unified purchase and sale 統(tǒng)購統(tǒng)銷
unified tax system 統(tǒng)一稅制
Uniform 統(tǒng)一的，一致的，相同的
uniform accounting system 統(tǒng)一會(huì)計(jì)制度
uniform industrial and commercial tax 統(tǒng)一工商稅
uniform invoice 統(tǒng)一發(fā)票
uniform market 統(tǒng)一市場
uniform price 統(tǒng)一價(jià)格
Union 工會(huì)，聯(lián)盟
Unissued 未發(fā)行的
unissued mortgage bonds 未發(fā)行的抵押債券
Unit 單位，單元
unit cost method of depreciation 單位成本折舊方法
unit labor cost 單位勞動(dòng)成本
unit price 單價(jià)
unit profit 單位利潤
Unlawful 不合法的，非法的
Unlimited 無限的
unlimited liability company 無限責(zé)任公司
Unlisted 非上市的，未記載入冊的
unlisted assets 帳外資產(chǎn)
unlisted bond 非上市債券
unlisted firm 股票沒有公開的上市公司
unlisted securities 非掛牌上市證券
unlisted stock 非掛牌上市股票
Unofficial 非官方的，非正式的
Unpaid 未付的，未繳的
unpaid account 未付帳目
unpaid balance 未付差額
unpaid bill 未付票據(jù)
unpaid bonus 未支付紅利
unpaid capital 未繳資本
unpaid dividend 未支付股息
unpaid interest 未付利息
unpaid liability 未償還負(fù)債
unpaid wages 未付工資
Unprofitable 非盈利的
Unrealized revenue 未實(shí)現(xiàn)收益
Unrecorded 未記帳的，未列帳的，未記錄的
unrecorded deposit 未記帳的存款
unrecorded liability 未記帳的負(fù)債
unrecorded revenue 未記帳收入
Unregistered 未登記的
unregistered company 未登記公司，未注冊公司
Unrelated acquisition 無相關(guān)關(guān)系的收購
Unsecured 無擔(dān)保的
unsecured creditors 無擔(dān)保債權(quán)人
unsecured liability 無擔(dān)保的負(fù)債
unsecured loan 無擔(dān)保的貸款
Update 更新
Urban 城市的
urban area 城市地區(qū)
urban credit cooperation 城市信用社
urban planning 城市規(guī)劃
urban population 城市人口
Urbanization 城市化
Urgent 緊急的，加急的
Utility 公共事業(yè)，公用設(shè)施
utility funds 公共事業(yè)基金
utility stock 公共事業(yè)股票
Utilization 利用
utilization and management of foreign capital 外資的使用和管理
utilization factor 利用率
utilization rate 使用率，利用率
V
Vacant 空的，空閑的
vacant land tax 土地閑置稅
vacant lot 空地
Valid 有效的
valid certificate 有效證書
valid obligation 有效債務(wù)
valid period 有效期
Validation of registered capital 驗(yàn)證注冊資本
Validity 有效性，有效期
validity of contract 合同效力
validity stamp 有效印章
Valuation 評(píng)價(jià)，估價(jià)
valuation at cost 按成本計(jì)價(jià)
valuation at market 按市場價(jià)估價(jià)
valuation of fixed assets 固定資產(chǎn)估價(jià)
Value 價(jià)值
value added system 增值稅制
value added tax 增值稅
value of fund 基金價(jià)值
value of industrial output 工業(yè)產(chǎn)值
value securities 有價(jià)證券
value-in-exchange 交換價(jià)值
value-in-use 使用價(jià)值
Variable 變動(dòng)，變數(shù)
variable capital 可變資本
variable factor 可變因素
variable interest rate 可變利率
Variance 差異
Venture 冒險(xiǎn)
venture capital 投機(jī)資本，冒險(xiǎn)資本
Verbal 口頭的
verbal agreement 口頭協(xié)議
verbal understanding 口頭諒解
Verification 檢查，核對(duì)
verification of accounts 帳目核對(duì)
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
Violation 違反
Volume
Voter 投票人
Voting 投票，表決
voting capital 有表決權(quán)的資本
voting power 表決權(quán)
voting preferred stock 有表達(dá)權(quán)的確優(yōu)先股
voting right of stockholder 股東投票權(quán)
W
Wage 工資
wage adjustment 工資調(diào)整
wage attached to a post 職務(wù)津貼
wage base 工資基數(shù)
wage cost 工資成本
wage-earning class 工薪階層
wage income 工資收入
wage reform 工資改革
wages and salaries 工資和薪金
Waiver 免除，放棄
waiver of a debt 債務(wù)免除
waiver of obligation 債務(wù)免除
Warehouse 倉庫
Warranty 保證書，保單
Watch-dog committee 監(jiān)督委員會(huì)
Wealth 財(cái)富
wealth of society 社會(huì)財(cái)富
wealth of tax 財(cái)產(chǎn)稅
Weighted 加權(quán)的
weighted average method 加權(quán)平均法
weighted average cost of capital 加權(quán)平均資本成本
weighted average earnings per share 每股加權(quán)平均收益
Welfare 福利，福利事業(yè)
welfare expenditures 福利費(fèi)用支出
welfare fund 福利基金
welfare of staff and worker 職工福利
welfare payments 福利性支出
White-collar employee 白領(lǐng)職員
Wholesale 批發(fā)
wholesale agency 批發(fā)代理
wholesale market 批發(fā)市場
wholesale price 批發(fā)價(jià)格
Withdrawal 撤銷，提款
withdrawal of assets 提取資產(chǎn)
withdrawal of currency 貨幣回籠
withdrawal of share 撤回股份
Without 無，沒有
without charge 免費(fèi)
without external debt 沒有外債
Working 工作的，正常運(yùn)轉(zhuǎn)的
working capital 周轉(zhuǎn)資金，流動(dòng)資金
working cash 周轉(zhuǎn)資金
working fund 流動(dòng)資金
World Bank 世界銀行
World-renowned 世界知名的
World Trade Organization(WTO) 世界貿(mào)易組織
Write-off 沖銷，注銷
Written notice 書面通知
Y
Year 年
year of account 會(huì)計(jì)年度
Year-end 年末
year-end adjustment 年終調(diào)整
year-and audit 年終審計(jì)
year-and dividend 年終股息
year-and stock 年終庫存
Yearbook 年鑒，年刊
Yearly report 年報(bào)
Yield 收益，產(chǎn)出，盈利
yield curve 收益曲線
yield on long term government bond 長期政府債券收益
yield on treasury bill 國庫券收益
yield rate 收益率
Z
Zero 零
zero coupon 無息有價(jià)證券
zero growth 零增長
Zip code 郵政編碼
Zone 區(qū)域，地區(qū)