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1、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(huì)計(jì)等式Accounting equation 會(huì)計(jì)系統(tǒng)Accounting system 一切險(xiǎn)All Risks 美國(guó)會(huì)計(jì)協(xié)會(huì)American Accounting Association 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)American Institute of CPAs 勾稽關(guān)系A(chǔ)rticulation 資產(chǎn)Assets審計(jì)Audit 壞帳bad account 資產(chǎn)負(fù)債表Bala

2、nce sheet 空白背書blank endorsed 簿記Bookkeepking 企業(yè)個(gè)體Business entity 股本Capital stock 承運(yùn)貨物收據(jù)cargo receipt 現(xiàn)金流量預(yù)測(cè)Cash flow prospects 商品目錄catalogue 內(nèi)部審計(jì)證書Certificate in Internal Auditing 管理會(huì)計(jì)證書Certificate in Management Accounting 注冊(cè)會(huì)計(jì)師Certificate Public Accountant 中國(guó)證監(jiān)會(huì)China Securities Regulatory Commission

3、 中國(guó)四大商業(yè)銀行China's "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(huì)計(jì)Cost accounting 成本加運(yùn)費(fèi)價(jià)格cost and freight CFR 成本加運(yùn)保費(fèi)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Disclosu

4、re 股息,紅利dividend,bonus stock 低迷時(shí)期downturn 背書endorsed 實(shí)行股份制enforce stockholding system 費(fèi)用Expenses 出口部export department 外部使用者External users 平安險(xiǎn)F.P.A.(Free from Particular Average) 淡水雨淋險(xiǎn)F.W.R.D.(Fresh Water Rain Damage) 面值face value 費(fèi)改稅feesfortax reform 財(cái)務(wù)會(huì)計(jì)Financial accounting 財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)Financial Accou

5、nting Standards Board 籌資活動(dòng)Financial activities 財(cái)務(wù)預(yù)測(cè)Financial forecast 財(cái)務(wù)報(bào)表Financial statement 外匯儲(chǔ)備foreign exchange reservers 期貨市場(chǎng)futures market 公認(rèn)會(huì)計(jì)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(yíng)假設(shè)Going-concern assumption 會(huì)計(jì)辦公室Gove

6、rnment Accounting Office govern 鉤損險(xiǎn)Hook Damage 進(jìn)口部import department 損益表Income statement 所得稅income tax 參考價(jià)格indicative price 通貨膨漲Inflation 詢盤Inquiry 內(nèi)部審計(jì)師協(xié)會(huì)Institute of Internal Auditors 管理會(huì)計(jì)師協(xié)會(huì)Institute of Management Accountants 整合性Integrity 內(nèi)部審計(jì)Internal auditing 內(nèi)部控制結(jié)構(gòu)Internal control structure 國(guó)內(nèi)收入

7、署Internal Revenue Service 內(nèi)部使用者Internal users 投資活動(dòng)Investing activities 知識(shí)經(jīng)濟(jì)knowledge-based economy 勞動(dòng)密集型經(jīng)濟(jì)labour-intensive economy 負(fù)債Liabilities 管理會(huì)計(jì)Management accounting 海運(yùn)提單marine bills of lading 國(guó)債national bonds 國(guó)有化nationalize;nationalization 負(fù)現(xiàn)金流量Negative cash flow 不良貸款non-performing loan 非勞動(dòng)收入n

8、on-work income 被通知人notify 開放式基金open-ended fund 經(jīng)營(yíng)活動(dòng)Operating activities 訂貨order 存款余額outstanding of deposits 所有者權(quán)益Owner's equity 分批裝運(yùn)partial shipment 合伙企業(yè)Partnership 正現(xiàn)金流量Positive cash flow 記者招待會(huì)press conference 價(jià)目表price list 私有化privatize;privatization 積極的財(cái)政政策proactive fiscal measures 提高企業(yè)自主權(quán)prom

9、ote independent decisionmaking by stateowned enterprises公關(guān)部public relations department 公有經(jīng)濟(jì)publicly owned economy 衰退時(shí)期recession 整頓市場(chǎng)秩序rectify the market order 國(guó)有股減持reduce state's stake in listed companies 貿(mào)易管制restraint of trade 留存利潤(rùn)Retained earning 投資回報(bào)Return of investment 投資報(bào)酬Return on investme

10、nt 收入Revenue 混雜、玷污險(xiǎn)Risk of Intermixture and Contamination 滲漏險(xiǎn)Risk of Leakage 串味險(xiǎn)Risk of odor 銹蝕險(xiǎn)Risk of Rust 銷售條件sales terms and conditions 證券交易委員會(huì)Securities and Exchange Commission 股份制shareholding system; joint-stock system 托運(yùn)單shipping order 短缺險(xiǎn)Shortage Risk 獨(dú)資企業(yè)Sole proprietorship 清償能力Solvency 規(guī)格s

11、pecification 穩(wěn)定貨幣假設(shè)Stable-dollar assumption 國(guó)有股減持state stock reduction 現(xiàn)金流量表Statement of cash flow 財(cái)務(wù)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(qiáng)政府宏觀調(diào)控作用streghten the government's macro - regulatory functions 罷工險(xiǎn)Strikes Risk 偷竊

12、提貨不著險(xiǎn)T.P.N.D.( Theft,Pilferage & Non-delivery) 稅務(wù)會(huì)計(jì)Tax accounting 技術(shù)密集型經(jīng)濟(jì)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(kuò)大內(nèi)需to expan

13、d domestic demand 增值稅value-added tax 水漬險(xiǎn)W.A./W.P.A(With Average or With Particular Average) 戰(zhàn)爭(zhēng)險(xiǎn)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(chǎng)bull market: 熊市, 空頭市場(chǎng)bear market : 股息,紅利 dividend or bonus stock國(guó)民生產(chǎn)總值 GNP (Gross National Product)人均國(guó)民生產(chǎn)總值 per capita GNP產(chǎn)值 output value鼓勵(lì) give

14、incentive to投入 input宏觀控制 exercise macro-control優(yōu)化經(jīng)濟(jì)結(jié)構(gòu) optimize the economic structure輸入活力 bring vigor into改善經(jīng)濟(jì)環(huán)境 improve economic environment整頓經(jīng)濟(jì)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(shí)在的 tangible全體會(huì)議 plenary session解放生產(chǎn)力 liberate/

15、unshackle/release the productive forces引入歧途 lead one to a blind alley舉措 move實(shí)事求是 seek truth from facts引進(jìn)、輸入 importation和平演變 peaceful evolution試一下 have a go (at sth.)精華、精粹、實(shí)質(zhì) quintessence家庭聯(lián)產(chǎn)責(zé)任承包制 family-contract responsibility system搞活企業(yè) invigorate enterprises商品經(jīng)濟(jì) commodity economy基石 cornerstone零售 r

16、etail發(fā)電量 electric energy production有色金屬 nonferrous metals人均收入 per capita income使負(fù)擔(dān) be saddled with營(yíng)業(yè)發(fā)達(dá)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(zhǎng) increment發(fā)展過(guò)快 excessive growth抽樣調(diào)查 data from the sample survey扣除物價(jià)上漲部分 price increase are deducted(excluded)實(shí)際增長(zhǎng)率 ac

17、tual growth rate國(guó)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(fēng)險(xiǎn)資金 risk funds管理不善 poor management一個(gè)中心、兩個(gè)基本點(diǎn)one central task and two basic points經(jīng)濟(jì)結(jié)構(gòu)改革reform in economic structure剩余勞動(dòng)力 surplus labor經(jīng)營(yíng)機(jī)制operative mechanism發(fā)揮市場(chǎng)的調(diào)節(jié)作用to give play to

18、 the regulatory role of the market經(jīng)濟(jì)和法律的杠桿economic and legal leverages經(jīng)濟(jì)計(jì)劃和市場(chǎng)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 pr

19、oductive forces公有制 public ownership私有制 private ownership全民所有制 ownership by the entire/whole people社會(huì)主義集體所有制 socialist collective ownership厲行節(jié)約,反對(duì)浪費(fèi) 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(dú)資企業(yè) wholly foreign owned/funded e

20、nterprise世界貿(mào)易組織 World Trade Organization中國(guó)人民銀行 People's Bank of China信息產(chǎn)業(yè)部 Ministry of InFORMation Industry國(guó)家發(fā)展計(jì)劃委員會(huì) State Development Planning Commission貸款無(wú)力償還 loan defaults經(jīng)濟(jì)指標(biāo) economic indicators 社會(huì)總產(chǎn)值 total product of society 國(guó)民生產(chǎn)總值 GNP (Gross Domestic Product) 國(guó)內(nèi)生產(chǎn)總值 GDP (Gross Domestic Pro

21、duct) 人均國(guó)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(guó)民收入 national income 購(gòu)買力平價(jià)法 purchasing power parity 財(cái)政收入 state revenue 社會(huì)商品零售總額 total volume of retail sales 社會(huì)零售物價(jià)總指數(shù) general retail price index 百分點(diǎn) percentage points "八五"劃劃 the 8th Five-Year Plan for Nati

22、onal Economic and Social Development 計(jì)劃經(jīng)濟(jì) planned economy 統(tǒng)購(gòu)統(tǒng)銷 state monopoly over purchase and marketing 市場(chǎng)經(jīng)濟(jì) market economy 指令性計(jì)劃 mandatory plan 指導(dǎo)性計(jì)劃 guidance plan 市場(chǎng)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(jì) export-oriented economy 創(chuàng)匯型企業(yè) foreign exchange-earni

23、ng enterprise 勞動(dòng)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(jì)劃 Torch Plan 技術(shù)入股 techno

24、logy appraised as capital stock 風(fēng)險(xiǎn)投資 venture investment/capital 固定資產(chǎn)投資 investment in fixed assets 折舊費(fèi) depreciation cost 關(guān)系民生的產(chǎn)品 products vital to the people's livelihood 供大于求 oversupply 供不應(yīng)求 short supply 經(jīng)濟(jì)過(guò)熱 overheated economy 抑制炒房地產(chǎn)熱 stem frenzied and speculative trading in the property market

25、 宏觀調(diào)控 macro-economic control 經(jīng)濟(jì)杠桿 economic levers 產(chǎn)業(yè)政策 industrial policy 提高經(jīng)濟(jì)效益 enhance economic performance/returns 社會(huì)效益 social effect/returns 財(cái)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(shí)際利用外資 foreign investment in actual use

26、允許外商獨(dú)資經(jīng)營(yíng) 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(yíng)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 tur

27、n-key project 招標(biāo)承包制 bidding invitation contract system 招標(biāo)出售技術(shù) bids for technology 公開招標(biāo) call for bid; tenders 招標(biāo)單 invitation for bid (IFB) 標(biāo)書 bidding document 竟標(biāo) competitive bidding 投標(biāo) bid for a project 投標(biāo)報(bào)價(jià)書 bid proposals 評(píng)標(biāo) bid proposal evaluation 開標(biāo) bid opening 中標(biāo) win a bid; be awarded a tender 拍賣

28、 auction 租賃 leasing 保稅區(qū) bonded area; free trade area 實(shí)行全方位開放 practice multi-directional opening 知識(shí)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(guó)公司 transnational coorporation 基礎(chǔ)設(shè)施 infrastructure 20年基本實(shí)現(xiàn)現(xiàn)代化 basically

29、 achieve modernization in 20 years 招商 attract investment 招商項(xiàng)目 project proposals for investment 加大改革力度 intensify reforms 一條龍服務(wù) one package service 一支筆審批 one-chop approval 經(jīng)濟(jì)實(shí)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 financ

30、e 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(guó)民經(jīng)濟(jì)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 pro

31、perty 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(guò)單位 quality trustworthy organization 批量生產(chǎn) mass productio

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