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流通中的現(xiàn)金money in circulation 狹義貨幣narrow money 廣義貨幣broad money 最低生活保障系統(tǒng)a minimum living standard system 帳戶Account 會計等式Accounting equation 會計系統(tǒng)Accounting system 一切險All Risks 美國會計協(xié)會American Accounting Association 美國注冊會計師協(xié)會American Institute of CPAs 勾稽關(guān)系Articulation 資產(chǎn)Assets審計Audit 壞帳bad account 資產(chǎn)負債表Balance sheet 空白背書blank endorsed 簿記Bookkeepking 企業(yè)個體Business entity 股本Capital stock 承運貨物收據(jù)cargo receipt 現(xiàn)金流量預測Cash flow prospects 商品目錄catalogue 內(nèi)部審計證書Certificate in Internal Auditing 管理會計證書Certificate in Management Accounting 注冊會計師Certificate Public Accountant 中國證監(jiān)會China Securities Regulatory Commission 中國四大商業(yè)銀行Chinas Big Four commercial banks 封閉式基金close-ended fund 傭金commission 收貨人consignee 公司Corporation 成本會計Cost accounting 成本加運費價格cost and freight CFR 成本加運保費cost insurance and freightCIF 成本原則Cost principle 債權(quán)人Creditor 分紅cut a melon 呆帳dead account 通貨緊縮Deflation 交貨delivery 批露Disclosure 股息,紅利dividend,bonus stock 低迷時期downturn 背書endorsed 實行股份制enforce stockholding system 費用Expenses 出口部export department 外部使用者External users 平安險F.P.A.(Free from Particular Average) 淡水雨淋險F.W.R.D.(Fresh Water Rain Damage) 面值face value 費改稅feesfortax reform 財務會計Financial accounting 財務會計準則委員會Financial Accounting Standards Board 籌資活動Financial activities 財務預測Financial forecast 財務報表Financial statement 外匯儲備foreign exchange reservers 期貨市場futures market 公認會計原則Generally accepted accounting principles 通用目的信息General-purpose inFORMation 基因改良產(chǎn)品geneticallymodified products 持續(xù)經(jīng)營假設Going-concern assumption 會計辦公室Government Accounting Office govern 鉤損險Hook Damage 進口部import department 損益表Income statement 所得稅income tax 參考價格indicative price 通貨膨漲Inflation 詢盤Inquiry 內(nèi)部審計師協(xié)會Institute of Internal Auditors 管理會計師協(xié)會Institute of Management Accountants 整合性Integrity 內(nèi)部審計Internal auditing 內(nèi)部控制結(jié)構(gòu)Internal control structure 國內(nèi)收入署Internal Revenue Service 內(nèi)部使用者Internal users 投資活動Investing activities 知識經(jīng)濟knowledge-based economy 勞動密集型經(jīng)濟labour-intensive economy 負債Liabilities 管理會計Management accounting 海運提單marine bills of lading 國債national bonds 國有化nationalize;nationalization 負現(xiàn)金流量Negative cash flow 不良貸款non-performing loan 非勞動收入non-work income 被通知人notify 開放式基金open-ended fund 經(jīng)營活動Operating activities 訂貨order 存款余額outstanding of deposits 所有者權(quán)益Owners equity 分批裝運partial shipment 合伙企業(yè)Partnership 正現(xiàn)金流量Positive cash flow 記者招待會press conference 價目表price list 私有化privatize;privatization 積極的財政政策proactive fiscal measures 提高企業(yè)自主權(quán)promote independent decisionmaking by stateowned enterprises公關(guān)部public relations department 公有經(jīng)濟publicly owned economy 衰退時期recession 整頓市場秩序rectify the market order 國有股減持reduce states stake in listed companies 貿(mào)易管制restraint of trade 留存利潤Retained earning 投資回報Return of investment 投資報酬Return on investment 收入Revenue 混雜、玷污險Risk of Intermixture and Contamination 滲漏險Risk of Leakage 串味險Risk of odor 銹蝕險Risk of Rust 銷售條件sales terms and conditions 證券交易委員會Securities and Exchange Commission 股份制shareholding system; joint-stock system 托運單shipping order 短缺險Shortage Risk 獨資企業(yè)Sole proprietorship 清償能力Solvency 規(guī)格specification 穩(wěn)定貨幣假設Stable-dollar assumption 國有股減持state stock reduction 現(xiàn)金流量表Statement of cash flow 財務狀況表Statement of financial position 穩(wěn)健的貨幣政策steady monetary policies 股東Stockholders 股東權(quán)益Stockholders equity 加強政府宏觀調(diào)控作用streghten the governments macro - regulatory functions 罷工險Strikes Risk 偷竊提貨不著險T.P.N.D.( Theft,Pilferage & Non-delivery) 稅務會計Tax accounting 技術(shù)密集型經(jīng)濟technology-intensive economy 道瓊斯工業(yè)平均指數(shù)the Dow Jones industrial average 第一大股東the first majority shareholder 恒生指數(shù)the Hang Seng index 交易薄弱thin trade 控股to become the majority shareholder/to take a controlling stake 擴大內(nèi)需to expand domestic demand 增值稅value-added tax 水漬險W.A./W.P.A(With Average or With Particular Average) 戰(zhàn)爭險War Risk 門面粉飾Window dressing 與去年同期數(shù)字相比的year-on-year 牛市, 多頭市場bull market: 熊市, 空頭市場bear market : 股息,紅利 dividend or bonus stock國民生產(chǎn)總值 GNP (Gross National Product)人均國民生產(chǎn)總值 per capita GNP產(chǎn)值 output value鼓勵 give incentive to投入 input宏觀控制 exercise macro-control優(yōu)化經(jīng)濟結(jié)構(gòu) optimize the economic structure輸入活力 bring vigor into改善經(jīng)濟環(huán)境 improve economic environment整頓經(jīng)濟秩序 rectify economic order有效地控制通貨膨脹 effectively control inflation非公有成分 non-public sectors主要成分 dominant sector實在的 tangible全體會議 plenary session解放生產(chǎn)力 liberate/unshackle/release the productive forces引入歧途 lead one to a blind alley舉措 move實事求是 seek truth from facts引進、輸入 importation和平演變 peaceful evolution試一下 have a go (at sth.)精華、精粹、實質(zhì) quintessence家庭聯(lián)產(chǎn)責任承包制 family-contract responsibility system搞活企業(yè) invigorate enterprises商品經(jīng)濟 commodity economy基石 cornerstone零售 retail發(fā)電量 electric energy production有色金屬 nonferrous metals人均收入 per capita income使負擔 be saddled with營業(yè)發(fā)達的公司 going concerns被兼并或擠掉 annexed or forced out of business善于接受的 receptive增額、增值、增長 increment發(fā)展過快 excessive growth抽樣調(diào)查 data from the sample survey扣除物價上漲部分 price increase are deducted(excluded)實際增長率 actual growth rate國際收支 international balance of payments流通制度 circulation system總工資 total wages分配形式 FORMs of distribution風險資金 risk funds管理不善 poor management一個中心、兩個基本點one central task and two basic points經(jīng)濟結(jié)構(gòu)改革reform in economic structure剩余勞動力 surplus labor經(jīng)營機制operative mechanism發(fā)揮市場的調(diào)節(jié)作用to give play to the regulatory role of the market經(jīng)濟和法律的杠桿economic and legal leverages經(jīng)濟計劃和市場調(diào)節(jié)相結(jié)合to combine economic planning with market regulation農(nóng)業(yè) farming林業(yè) forestry畜牧業(yè) animal husbandry副業(yè) sideline production漁業(yè) fishing生產(chǎn)資料 means of production生活資料 means of livelihood/subsistence生產(chǎn)關(guān)系 relations of production生產(chǎn)力 productive forces公有制 public ownership私有制 private ownership全民所有制 ownership by the entire/whole people社會主義集體所有制 socialist collective ownership厲行節(jié)約,反對浪費 to practice strict economy and combat waste外資企業(yè) foreign-funded enterprise合資企業(yè) joint venture合作企業(yè) cooperative enterprise獨資企業(yè) wholly foreign owned/funded enterprise世界貿(mào)易組織 World Trade Organization中國人民銀行 Peoples Bank of China信息產(chǎn)業(yè)部 Ministry of InFORMation Industry國家發(fā)展計劃委員會 State Development Planning Commission貸款無力償還 loan defaults經(jīng)濟指標 economic indicators 社會總產(chǎn)值 total product of society 國民生產(chǎn)總值 GNP (Gross Domestic Product) 國內(nèi)生產(chǎn)總值 GDP (Gross Domestic Product) 人均國內(nèi)生產(chǎn)總值 GDP per capita 工農(nóng)業(yè)總產(chǎn)值 gross output value of industry and agriculture 國民收入 national income 購買力平價法 purchasing power parity 財政收入 state revenue 社會商品零售總額 total volume of retail sales 社會零售物價總指數(shù) general retail price index 百分點 percentage points 八五劃劃 the 8th Five-Year Plan for National Economic and Social Development 計劃經(jīng)濟 planned economy 統(tǒng)購統(tǒng)銷 state monopoly over purchase and marketing 市場經(jīng)濟 market economy 指令性計劃 mandatory plan 指導性計劃 guidance plan 市場調(diào)節(jié) market regulation 第一、二、三產(chǎn)業(yè) primary, secondary and tertiary industries 外向型經(jīng)濟 export-oriented economy 創(chuàng)匯型企業(yè) foreign exchange-earning enterprise 勞動密集型 labor intensive 技術(shù)、智力、資本密集型 technology, knowledge or capital intensive 高附加值的深加工 down-stream processing with high added-value 優(yōu)化資源配置 optimize allocation of resources 生產(chǎn)力 productive forces 生產(chǎn)資料 capital goods 科研成果產(chǎn)業(yè)化 industrialization of research findings 火炬計劃 Torch Plan 技術(shù)入股 technology appraised as capital stock 風險投資 venture investment/capital 固定資產(chǎn)投資 investment in fixed assets 折舊費 depreciation cost 關(guān)系民生的產(chǎn)品 products vital to the peoples livelihood 供大于求 oversupply 供不應求 short supply 經(jīng)濟過熱 overheated economy 抑制炒房地產(chǎn)熱 stem frenzied and speculative trading in the property market 宏觀調(diào)控 macro-economic control 經(jīng)濟杠桿 economic levers 產(chǎn)業(yè)政策 industrial policy 提高經(jīng)濟效益 enhance economic performance/returns 社會效益 social effect/returns 財政赤字(盈余 ) budget deficit(surplus) 外貿(mào)出口總額 gross foreign export value 外商直接投資協(xié)議金額 contracted foreign direct investment 實際利用外資 foreign investment in actual use 允許外商獨資經(jīng)營 allow full foreign equity operation 優(yōu)惠條件 confessional terms; favorable terms 減免稅收 tax reduction and exemption 合作方式 approaches to cooperation 出資方式 means of contributing investment 合營期限 contract term of a joint venture 貿(mào)易伙伴 trade partner 轉(zhuǎn)口貿(mào)易 transit trade 外貿(mào)順差 foreign trade surplus 交鑰匙工程 turn-key project 招標承包制 bidding invitation contract system 招標出售技術(shù) bids for technology 公開招標 call for bid; tenders 招標單 invitation for bid (IFB) 標書 bidding document 竟標 competitive bidding 投標 bid for a project 投標報價書 bid proposals 評標 bid proposal evaluation 開標 bid opening 中標 win a bid; be awarded a tender 拍賣 auction 租賃 leasing 保稅區(qū) bonded area; free trade area 實行全方位開放 practice multi-directional opening 知識產(chǎn)權(quán) intellectual property rights 技術(shù)轉(zhuǎn)讓 technology transfer 可行性研究 feasibility study 意向書 letter of intent 投資環(huán)境 investment environment 跨國公司 transnational coorporation 基礎設施 infrastructure 20年基本實現(xiàn)現(xiàn)代化 basically achieve modernization in 20 years 招商 attract investment 招商項目 project proposals for investment 加大改革力度 intensify reforms 一條龍服務 one package service 一支筆審批 one-chop approval 經(jīng)濟實力 economic capabilities 龍頭 pacemaker; leading role 消滅失業(yè) wipe out unemployment瓶頸 bottleneck 以工養(yǎng)農(nóng) use industrial income to finance agriculture 以路養(yǎng)路 use tolls to repay investment in road projects 下放審批權(quán) delegate the authority to examine and approve to lower levels 統(tǒng)而不死,活而不亂 ensure a flexible control 良性循環(huán) positive cycle 國民經(jīng)濟的支柱 mainstay of the national economy 格局初步形成 Pattern has taken initial shape. 理順企業(yè)的產(chǎn)權(quán)關(guān)系 rationalize the property rights relationships of enterprises 政策性虧損 policy-related loss 三角債 chain debts 上不封頂,下不保底 set no ceiling limit and give no minimum guarantee 企業(yè)“工效掛鉤” link total payroll with the performance of an enterprise 生意興隆/冷淡 Business is booming/sluggish 質(zhì)量信得過單位 quality trustworthy organization 批量生產(chǎn) mass production 以銷定產(chǎn)

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