政 治 與 經 濟 類 英 語 翻 譯

政治與經濟類英語翻譯Deepening reform and opening up 深化改革擴大開放

The theory of building socialism with Chinese 建設有中國特色的社會

characteristics 主義理論

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

One focus, two basic points 一個中心，兩個基本點

Focus on economic construction 以經濟建設為中心

Adhere to the four cardinal principles 堅持四項基本原則

Adhere to reforms and opening to the outside world 堅持改革開放

Seizing the opportunity, deepening the reform, opening 抓住機遇，深化改革，

wider to the rest of the world, promoting development, 擴大開放，促進發(fā)展，

maintaining stability 保持穩(wěn)定

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

productive forces

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

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 以社會主義公有制為主體

Common development of multi-economic sectors 多種經濟成分共同發(fā)展

Establishment of socialist market economy 社會主義市場經濟的建立Deepening economic reform 深化經濟改革

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

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

Economic growth and social progress 經濟增長與社會進步

Strengthen the position of agriculture 加強農業(yè)的基礎地位

Science and technology are the primary productive forces 科學技術是第一生產力

Strengthen the socialist legal system 加強社會主義法制

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 經濟體制改革

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

Strengthen the management of state-owned property 加強國有資產管理

Reform of management of state-owned property 國有資產管理體制改革

Reform of property rights system 產權制度改革

Reform of commodity circulation 商品流通體制改革

Reform of foreign trade system 外貿體制改革

Reform of personnel system 人事制度改革

Reform of social security system 社會保險制度改革

Reform of housing system 住房制度改革

Planning system 計劃管理體制

Transferring the function of government 轉換政府職能

Open door policy 開放政策

Open economy 開放經濟

Open-door to the outside world 對外開放

Opening up 擴大開放

Open domestic market 開放國內市場

Introduce foreign capital, advanced technology and 引進外國的資金，先進技術和

managerial experiences 管理經驗

Economic and technical development zone 經濟技術開發(fā)區(qū)

Special economic zones in coastal areas 沿海經濟特區(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)產承包責任制

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 經濟和市場經濟

Socialist market economy 社會主義市場經濟

Socialist sector of economy 社會主義經濟成分

State-owned economy 國有經濟

Non-state economy 非國有經濟

Collective economy 集體經濟

Individual economy 個體經濟

Coexistence of various economic composition 多種經濟成分共存

Sustained, rapid and sound economic development 持續(xù)，快速和健康的經濟發(fā)展

National economic budget 國民經濟預算

Comprehensive development of economy 經濟綜合發(fā)展

Strategy for economic development 經濟發(fā)展戰(zhàn)略

Theory of macroeconomic policy 宏觀經濟政策理論

Macroeconomic decision 宏觀經濟決策

Microeconomic phenomenon 微觀經濟現(xiàn)象

Traditional planned economy 傳統(tǒng)的計劃經濟

Stimulate economic development 刺激經濟發(fā)展

Commodity economy 商品經濟

Market economy 市場經濟

Free market economy 自由市場經濟

Developed market economy 發(fā)達的市場經濟

Developing market economy 發(fā)展中的市場經濟

Emerging market economy 新興市場經濟

Mature market economy 成熟市場經濟

Market economy country 市場經濟國家

Extensive economy 粗放型經濟

Intensive economy 集約型經濟

Transform the extensive economic 粗放型經濟轉變?yōu)?/p>

mode into intensive one 集約型經濟

Mixed economy 混合經濟

Regional economy 地區(qū)經濟

Internal-oriented economy 內向型經濟

Closed economy 閉關自守經濟

Economic growth point 經濟增長點

Economic growth mode 經濟增長方式

Economic growth rate 經濟增長率

Economy measure 經濟手段

Diversified economy 多種經濟，多樣化經濟

Economic situation 經濟形勢

Economic cycle 經濟周期

Economic fluctuation 經濟波動

Economic miracle 經濟奇跡

Economic take-off 經濟起飛

Economic recovery 經濟復蘇

Economic potential 經濟潛力

Economic sanction 經濟制裁

Global economy 全球經濟

Economic globalization 經濟全球化

Integration of world economy 世界經濟一體化

International economic integration 國際經濟一體化

New international economic order 國際新經濟秩序

Multi-polarization of world economy 世界經濟多極化

Economic community 經濟共同體

MACRO-CONTROL 宏觀調控

Strengthen macro-control 加強宏觀調控

Soft landing 軟著路

Macro-economic situation 宏觀經濟形勢

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

Control of overall volume and economic restructuring 總量控制與經濟結構調整

Tight control on investment in fixed assets 緊縮固定資產投資控制

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

State intervention 國家干預

Administrative interference 行政干預

Administrative intervention 行政干預

Administrative measure 行政措施

Economy measure 經濟手段

Risk-control mechanism 風險控制機制

Overheated economy 過熱的經濟

Consumer price index 消費品價格指數(shù)

Commodity price index 商品物價指數(shù)

Retail price index 零售物價指數(shù)

Average price index 平均物價指數(shù)

Cost-of-living index 生活費用指數(shù)

Control of inflation 通貨膨脹控制

Demand-pull inflation 需求拉動的通貨膨脹

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 結構性通貨膨脹

Stagflation 經濟停滯型的通貨膨脹

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 供求關系

Supply over demand 供過于求

Supply exceeds demand 供過于求

Economic crisis 經濟危機

Economic depression 經濟蕭條

MANAGEMENT OF STATE-OWNED PROPERTY 國有資產管理

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

and operation of State assets

Reform of management of state-owned property 國有資產管理體制改革

Clearly defining property rights, specifying rights and 產權清晰，責權明確，政企分開，

responsibilities, separating ownership from daily 管理科學

management and adopting scientific management

Regulation on the supervision and management 國有企業(yè)監(jiān)督管理條例

of the state-owned enterprises

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

state-owned property

Operate independently, assume sole responsibility 自主經營，自負盈虧，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 堅持政企分開的原則，轉變政府

government from those of enterprises and alter the 經濟管理職能

government’s role in economic management

Safeguard state property 保衛(wèi)國有資產

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

Prevent the drain of State-owned property 防止國有資產流失

Reform of property rights system 產權制度改革

Definition of property rights 產權界定

Clarification of property rights 明晰產權

Registration of property rights 產權登記

Annual checks of the registration of property rights 產權登記年檢

Certificate of title 產權證書

Change of registration 變更登記

Change of title 產權變更

Transfer of property rights 產權轉讓

Transaction of property rights 產權交易

Property rights transfer agency 產權交易機構

Inspection of assets 資產清查

Re-evaluation of fixed assets 固定資產重估

Asset appraisal 資產評估

Productive assets 經營性資產

Non-productive assets 非經營性資產

Return on assets 資產收益

Balance sheet 資產負債表

Consolidated balance sheet 合并資產負債表

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 調整改組國有企業(yè)促進資產重組

promote re-arrangement of assets and raise the 提高國有經濟的總體素質

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

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

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)范破產程序，鼓勵企業(yè)兼并，

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

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

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 切實加強企業(yè)經營管理

management of enterprises

Strengthen financial management of enterprises 強化企業(yè)財務管理

Tighten control over extrabudgetary funds 加強預算外資金管理

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)的社會負擔

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

technology

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

the inferior

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

Allow employees to hold some shares 允許職工持股

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

in export independently

Protect the interests of the working class 保護工人階級利益

Technological upgrading 技術改造

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 轉換國有企業(yè)經營機制

Adjustment of industrial structure 行業(yè)結構調整

Industrial policy 產業(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)可轉變?yōu)楣煞莨?/p>

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

Readjust the asset-liability ratio of state-owned enterprises 調整國有企業(yè)資產負債比

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

Pioneer enterprise 試點企業(yè)

Enlarge the right of self-management 擴大自主權

Optimize capital structure 優(yōu)化資本結構

Optimize resource allocation 優(yōu)化資源配置

Optimize investment structure 優(yōu)化投資結構

Recapitalization 調整資本結構

Capital reorganization 資本重組

Promote rational flow of property right 促進產權合理流動

Reduce staff to improve efficiency 減員增效

Investment risk mechanism 投資風險機制

Project capital system 項目資本金制度

Legal person responsibility system 法人責任制

Responsibility for one’s own profit and loss 自負盈虧

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

Unreasonable economic structure 不合理的經濟結構

Unreasonable product structure 不合理的產品結構

Repeated construction 重復建設

Repeated introduction of foreign equipment and technology 外國設備和技術的重復引進

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

Government supervision 政府監(jiān)督

Operating strategy 經營戰(zhàn)略

Out-dated management styles 落后的管理方式

Backward in management 管理落后

Relying on government subsidy 依賴政府補貼

Heavy social subsidy 沉重的社會補貼

Heavy social burdens 沉重的社會負擔

Excessive production capacity 過剩的生產能力

Merger and acquisition 兼并與收購

Encourage merger 鼓勵兼并

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

Standardize bankruptcy procedure 規(guī)范破產程序

Prevent false bankruptcy 防止假破產

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

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 第一產業(yè)

Secondary industry 第二產業(yè)

Tertiary industry 第三產業(yè)

Corporate Law 公司法

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

Independent legal entities 獨立法人

Board of directors 董事會

Board of supervisors 監(jiān)事會

Shareholders conference 股東大會

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

Conglomerate 企業(yè)集團，綜合性大企業(yè)

Company limited by shares 股份有限責任公司

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 集團公司

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

International conglomerate 跨國企業(yè)集團

International corporation 跨國公司

Multinational corporation 跨國公司

Multinational market group 跨國市場集團

Banking institution 金融機構

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 非銀行金融機構

Financing corporation 金融公司

Securities company 證券公司

Underwriting company 擔保公司

Loan and trust company 信托公司

Insurance company 保險公司

Life insurance company 人壽保險公司

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

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 破產法

Bankruptcy code chapter 7--- liquidation 破產法第七章 清算

Bankruptcy code 11 --- reorganization 破產法第十一章 重組

Act of bankruptcy 破產法案

Antitrust Law 反托拉斯法

Bankruptcy court 破產法庭

Bankruptcy debtor 破產債務人

Bankruptcy notice 破產公告

Bankruptcy petition 要求宣布破產

Declaration of bankruptcy 宣告破產

Arrangement in bankruptcy court 破產法庭內的協(xié)調

Arrangement out of bankruptcy court 不經破產法庭的協(xié)調

Creditor’s equity 債權人權益

Bankruptcy trustee 破產受托人

Creditor’s meeting 債權人會議

Creditor of bankruptcy 破產債權人

MARKET AND COMPETITION 市場和竟爭

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 期權市場

Property rights market 產權市場

Capital market 資本市場

Free market 自由市場

Labour market 勞動力市場

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 市場竟爭

Market development 市場開發(fā)

Market forecast 市場預測

Market potential 市場潛力

Market risk 市場風險

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 竟爭市場

Perfect competition 完全竟爭

Imperfect competition 不完全竟爭

Low-level competition 低水平竟爭

Monopolistic competition 壟斷竟爭

Competitor 竟爭對手

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 新興市場經濟

majority market economic 成熟市場經濟

market abroad 海外市場

market analysis 市場分析

market approach to fair market value 求得公平市場價值的市場法

market competition 市場竟爭

market demand price 市場需求價格

market development 市場開發(fā)

market economy country 市場經濟國家

market factor 市場因素

market forecast 市場預測

market index 市場指數(shù)

market information 市場信息

market investigation 市場調查

market potential 市場潛力

market quotation 市場行情

market replacement cost 市場重置成本

market research 市場調查，市場研究

market risk 市場風險

market share 市場份額，市場占有率

market value method 市價法

market-oriented 面向市場的

market-to-cost method 市價成本法

property right market 產權市場

seller’s market 賣方市場

social market economy 社會主義市場經濟

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 市場銷售經理

markrting strategy 市場經營戰(zhàn)略

marketing system 市場體系

relationship marketing 關系營銷

Asset, Liability And Equity 資產,負債和權益

Asset management 資產管理

Tangible assets 有形資產

Intangible assets 無形資產

Physical assets 實物資產

Fixed assets 固定資產

Current assets 流動資產

Current asset losses in suspense 待處理流動資產損失

Deferred assets 遞延資產

Other assets 其它資產

Total assets 總資產

Net assets 凈資產

Book value of the assets 資產的賬面值

Non-ledger assets 帳外資產

Asset account 資產賬戶

Asset disposal 資產處置

Asset depreciation 資產折舊

Asset inventory shorts 資產盤虧

Asset inventory surplus 資產盤盈

Asset retirement 資產報廢

Asset revaluation 資產重估

Capital assets 資本資產

Monetary assets 金融資產

Mortgage assets 抵押資產

Long-term assets 長期資產

Liability 負債

Liability account 負債賬戶

Direct liability 直接負債

Current liability 流動負債

Liability out of book 賬外負債

Long-term liability 長期負債

Book debt 賬面負債

Asset liability ratio 資產負債比

Owner’s equity 所有者權益

Equity account 權益賬戶

Stockholders’ equity 股東權益

Preferred stock equity 優(yōu)先股權益

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 普通股權益

Total equity 權益總額

企業(yè)評價指標

Assets Liabilities Ratio 資產負債率

Quick Ratio 速動比率

Current Ratio 流動比率

P/E ratio 市盈率

Current Liabilities to Net Worth 流動負債比凈資產

Total Liabilities to Net Worth 總負債比凈資產

Fixed Assets to Net Worth 固定資產比凈資產

Inventory Turnover Ratio 存貨

Assets to Sales

Sales to Net Working Capital 銷售收入比流動資金凈值

Accounts Payable to Sales 應付帳款比銷售收入

Return on Sales(profit Margin)

Return on Assets 資產收益率

Return on Total Assets 總資產收益率

Return on Shareholder’s Equity 股東權益收益率

Return on Investment 投資收益

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

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：管理費用 Deduct: Administration Expenses

財務費用 Financial Expenses

銷售利潤 Profit from Sales

加：其它業(yè)務利潤 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

合并資產負債表 CONSOLIDATED BALANCE SHEET

資產 Assets

流動資產 Current Assets

長期應收帳款 Long-term Receivable

長期投資 Long-term Investment

固定資產 Fixed Assets

原值 Original Coat

減：累計折舊 Deduct: Accumulated Depreciation

凈值 Net Worth

在建工程 Construction in-progress

其它資產 Other Assets

資產總額 Total Assets

負債和權益 Liabilities & Equity

負債 Liabilities

流動負債 Current Liabilities

長期負債 Long-term Liabilities

負債合計 Total Liabilities

少數(shù)股東權益 Minority Interests

權益 Equity

實收資本 Paid-in Capital

資本公積 Capital surplus

保留盈利 Retained Earnings

權益合計 Total Equity

負債和權益總額 Total Liabilities & Equity

BALANCE SHEET 資產負債表

ASSETS 資產

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

Accounts Receivable 應收帳款

Inventories 存貨

Other Current Assets 其它流動資產

Total Current Assets 流動資產總計

Gross Prop.,Plant & Equip. 財產，場房和設備原值

Accumulated Depreciation 累計折舊

Net property, Plant & Equip. 財產，場房和設備凈值

Other Assets 其它資產

Total Assets 總資產

LIABILITIES & EQUITY 負債和權益

Debt in Current Liabilities 流動負債

Accounts Payable 應付帳款

Income Taxes Payable 應付所得稅

Other Current Liabilities 其它流動負債

long-term Debt 長期負債

Deferred Taxes 遞延稅金

Other Liabilities 其它負債

Minority Interest 少數(shù)股東權益

Total Liabilities 總負債

Preferred Stock Equity 優(yōu)先股權益

Common Stock Equity 普通股權益

Total Stockholders’ Equity 股東權益總計

Total Liabilities and Equity 負債權益總計

Economic經濟的

economic analysis 經濟分析

economic and technical development zone 經濟技術開發(fā)區(qū)

economic base 經濟基礎

economic community 經濟共同體

economic cooperation zone 經濟協(xié)作區(qū)

economic crisis 經濟危機

economic cycle 經濟周期

economic depression 經濟蕭條

economic efficiency 經濟效益

economic entity 經濟實體

economic forecast 經濟預測

economic foundation 經濟基礎

economic growth rate 經濟增長率

economic integration 經濟一體化

economic miracle 經濟奇跡

economic order 經濟秩序

economic policy 經濟政策

economic potential 經濟潛力

economic prospect 經濟展望

economic recovery 經濟復蘇

economic sanctions 經濟制裁

economic situation 經濟形勢

economic system 經濟體制，經濟制度

economic value 經濟價值

East Asia Economic Rim 東亞經濟圈

Economics 經濟學

economics of industry 工業(yè)經濟學

economics of management 管理經濟學

economics of scale 規(guī)模經濟學

Economy 經濟

closed economy 閉關自守經濟

commodity economy 商品經濟

economy measure 經濟手段

economies of scale 規(guī)模經濟

market economy 市場經濟

mixed economy 混合經濟

planned economy 計劃經濟

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)會計

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會計師

Certified Public Accountant (CPA) 注冊會計師

chief accountant 總會計師

cost accountant 成本會計

certified management accountant (CMA) 注冊管理會計師

certified public accountant (CPA) 注冊會計師

Accounting會計，會計學

accounting classification 會計科目分類

accounting cycle 會計周期

accounting equation 會計方程式

accounting firm 會計事務所

accounting information 會計信息

accounting principles for business enterprise 企業(yè)會計原則

accounting statement 會計報表

accounting system 會計系統(tǒng)

accounting year 會計年度

accrual basis accounting 權責發(fā)生制會計方法記帳

cash basis accounting 現(xiàn)金會計方法記帳

All-purpose financial statement 通用財務報表

American Institute of Certified Public Accountants 美國注冊會計師協(xié)會(AICPA)

certified copy 正式核準的副本

certified financial statement 經會計師證明的財務報表

certified invoice 證實發(fā)票

certified management accountant (CMA) 注冊管理會計師

certified public accountant (CPA) 注冊會計師

annual accounting 年度決算

annual audit 年度審計

annual balance sheet 年終決算表

annual budget 年度預算

annual financial report 年度財務報告

annual summary 年度匯總表

summary balance sheet 資產負債匯總表

Audit審計

annual audit 年度審計

audit certificate 審計證書

Audit Law 審計法

audit of financial statement 財務報表審計

external audit 外部審計

legally required audit 法定審計

Auditing firm 審計公司

Auditor 審計師

Account帳戶，會計科目

accounting classification 會計科目分類

account balance 帳戶余額

account payable 應付帳款

account receivable 應收帳款

accumulation account 累積帳戶

assets account 資產帳戶

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 凍結帳戶

group account 集團帳戶

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 負債帳戶

overdrawn account 透支帳戶

property account 財產帳戶

savings account 儲蓄帳戶

accrued expenses payable 應計未付費用

accrued income 應計收入

accrued interest on bonds 應計債券利息

accrued interest on investment 應計投資利息

accured interest patable 應計未付利息

accrued liability 應計負債

accrued profit 應計利潤

accrued taxes 應計稅款

accumulated amount 累計額

accumulated earnings 累計收益

accumulated funds 公積金

accumulated net income 累計凈收益

accumulated profit 累計利潤

accumulating capital 累計資本

accumulating losses 累計損失

Acid ratio 流動比率

actual assets 實際資產

actual cash value 實際現(xiàn)金價值

actual capital 實際資本

actual cost 實際成本

actual depreciation 實際折舊

actual value 實際價值

Adjusted 調整后的

adjusted acquisition cost 調整后購置成本

adjusted base 調整后基數(shù)

adjusted book balance 調整后的帳面余額

adjusted gross income 調整后的凈收入

adjusted net profit 調整后的凈利潤

Adjustment 調整

adjustment account 調整帳戶

Advance 預付

advance account 預付帳戶

advance charge 預付費用

advance payment 預先付款

advance received 暫收款

Allocated cost 已分攤成本

Allocated cost of fixed assts 固定資產折舊

Allocation 分配，分攤

allocation of market 市場分配

allocation of purchase price 購置價格分攤(指成套設備)

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 會計期間內的分攤

Allotment 撥款

Amendment 修改

amendment of register 變更登記

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

Amortization 攤銷，攤還

amortization fund 償債基金

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

amortization of fixed asset 固定資產攤銷

amortization of loan 分期償還貸款

amortization schedule 攤銷表

Amount 數(shù)量，總額，合計

amount guaranteed 擔保額

amount of investment 投資額

amount of sales 銷售額

financial statement analysis財務報表分析

analysis of assets changes 資產變動分析

analysis of balance sheet 資產負債表分析

balance sheet evaluation 資產負債表評價

analysis of business profit 企業(yè)利潤分析

analysis of capital changes 資本變動分析

analysis of changes in financial position 財務狀況變動分析

balance sheet 資產負債表

balance sheet audit 資產負債表審計

balance sheet classification 資產負債表分類

certified financial statement 經會計師證明的財務報表

classified balance sheet 分類資產負債表

current account balance sheet 流動資產負債表

current account balance sheet 流動資產負債表

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 失效產權

Balance 余額，結余，差額，平衡

adverse balance 收支逆差

balance budget 平衡預算

balance of international trade 國際貿易差額

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

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 活動現(xiàn)金流

Certified 注冊的，合格的

certified appraiser 注冊評估師

certified copy 正式核準的副本

certified financial statement 經會計師證明的財務報表

certified invoice 證實發(fā)票

certified mortgage 證實抵押

finance charges 財務費用

Classification 分類，科目

classification item 分類項目

classification of accounts 帳戶分類

classification of assets 資產分類

classification of property 財產分類

classification schemes 分類表

Classified 分成類的

classified balance sheet 分類資產負債表

classified depreciation 分類折舊

coding of account 帳戶代碼

coding of assets 資產代碼

Closing 結算，結帳，收盤

closing account 結帳，結算

closing cost 成交價

closing inventory 期末存貨

Consolidated 合并的，綜合的

consolidated balance sheet 合并資產負債表

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 匯總報表

Cost 成本，費用

acquisition cost 購置成本

actual cost 實際成本

anticipated cost method 預期成本法

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 成本會計

cost allocation 成本分攤

cost analysis 成本分析

cost and benefit analysis 成本收益分析

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

cost control 成本控制

cost distribution 成本分攤

cost free 免費

cost method 成本法

cost objective 成本目標

cost of capital 資金成本

cost of investment 投資成本

cost of management 管理費

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 生活費指數(shù)

cost plus 成本加價

indirect cost 間接成本

marginal cost 邊際成本

material cost 材料成本

opportunity cost 機會成本

ordering cost 訂貨成本

sunk costs 沉沒成本

variable costs 變動成本

current assets 流動資產

current account balance sheet 流動資產負債表

current account deposits 活期帳戶存款

current asset losses in suspense 待處理流動資產損失

current debt ratio 流動負債比率

current fund employed per 100 Yuan of

sales revenue 每百元銷售收入占用流動資金

current fund employment rate 流動資金占有率

current fund loan 流動資金借款

current fund turnover days 流動資金周轉天數(shù)

current intangibles 無形流動資產

current liability 流動負債

current maturity of long term debt 本年內到期的長期負債

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

current ratio 流動比率

current surplus 本期盈余

current tangible assets 有形流動資產

current term net loss 本期凈損失

current term net profit or loss 本期凈損益

current assets 流動資產

current account balance sheet 流動資產負債表

current account deposits 活期帳戶存款

current asset losses in suspense 待處理流動資產損失

current debt ratio 流動負債比率

current fund employed per 100 Yuan of

sales revenue 每百元銷售收入占用流動資金

current fund employment rate 流動資金占有率

current fund loan 流動資金借款

current fund turnover days 流動資金周轉天數(shù)

current intangibles 無形流動資產

current liability 流動負債

current maturity of long term debt 本年內到期的長期負債

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

current ratio 流動比率

current surplus 本期盈余

current tangible assets 有形流動資產

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

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

gross earnings 毛利，毛收益

real earnings 實際收益

retained earnings 留存收益

Fixed 固定的

fixed assets accounting 固定資產核算

fixed assets cost 固定資產成本

fixed assets depreciation rate 固定資產折舊率

fixed assets investment 固定資產投資

fixed assets losses in suspense 待處理固定資產損失

fixed assets ratio 固定資產比率

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 固定轉讓價格

investment in fixed assets 固定資產投資

Floating 流動的

floating assets 流動資產

floating debt 短期債務，流動負債

floating exchange rate 浮動匯率

floating liability 流動負債

floating rate of interest 浮動利率

Flow 流動，流量

flow of funds analysis 資金流轉分析

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 收益財產

income statement 收益表

income tax law 所得稅法

income tax return 所得稅申報表

income to net worth ratio 凈值收益率

Property財產，所有權

property account 財產帳戶

property accounting 財產會計

property and assets 財產與資產

property damage 財產損失

property in land 土地所有權

property income 財產收入

property rights 產權

property rights transfer agency 產權轉讓機構(產權交易所)

property tax 財產稅

Proprietary 所有人的，財產權

proprietary interest 業(yè)組權益

proprietary lease 產權租賃

Proprietor 業(yè)主

Proprietorial right 所有權

Proprietorship 業(yè)主權，獨資，一人擁有全部財產的

業(yè)主

Asset資產

asset account 資產帳戶

asset depreciation range 資產折舊幅度

asset disposal 資產處置

asset holdings 資產持有量

asset inventory shorts 資產盤虧

asset inventory surplus 資產盤盈

asset liability ratio 資產負債比率

asset retirement 資產報廢

asset revaluation 資產重估

Assets + Liability = Owner’s Equity 資產加負債等于所有者權益

assets change statement 資產變動表

assets disposal 資產處置

assets management 資產管理

assets out of accounts 帳外資產

assets structure 資產結構

assets turnover ratio 資產周轉比率

capital assets 資本資產

current assets 流動資產

earning assets 有收益的資產

fixed assets 固定資產

fixed assets inventory shorts 固定資產盤虧

fixed assets inventory surplus 固定資產盤盈

fixed tangible assets 固定有形資產

gross assets 總資產

net current assets 流動資產凈值

net value of fixed assets 固定資產凈值

non-ledger assets 帳外資產

non-productive assets 非生產性資產

original value of fixed assets 固定資產原值

physical assets 實物資產

pledged assets 抵押資產

productive assets 生產性資產

return on assets 資產收益

available assets 可用資產

Liability負債，債務

current liability 短期負債

direct liability 直接債務

fixed liability 長期負債

liability account 負債帳戶

liability dividend 債務股利

liability out of book 帳外負債

Equity權益，股本，資產凈值

equity account 權益帳戶

equity capital 自有資本，股權資本

equity capital transaction 產權資本轉讓

equity capital turnover 產權資本周轉率

equity earnings 參股收益，股本盈利

equity financing 產權籌資

equity investment 股本投資

equity market 權益市場

equity ownership 資本所有權

equity security 股票

equity share 普通股票

equity stock 股票，產權股票

equity to assets ratio 權益對資產比率

equity to debt ratio 權益對債務比率

equity transaction 凈值交易

Insurance保險

credit insurance 信用保險

insurance company 保險公司

insurance coverage 保險范圍

insurance fund 保險基金

insurance industry 保險業(yè)

Bank銀行

all-purpose bank 通用銀行

bank account balance 銀行存款余額

bank balance sheet 銀行財務狀況表

bank credit 銀行信貸

bank debt 銀行債務

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 銀行準備金

bank’s buying rate 銀行買價

bank’s call loan 銀行同行拆借

bank’s selling rate 銀行賣價

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 金融機構

Banking Law 銀行法

banking sector 銀行部門

Check 檢查，核對，支票

check account 支票帳戶

check for transfer 轉帳支票

check up account 對帳

Cheque 支票

Credit 信用，信貸

credit agency 信貸機構

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

credit rating 信用評級

credit risk 信貸風險

credit standing 商業(yè)信譽

credit union 信用社

rural credit cooperatives 農村信用社

urban credit cooperatives 城市信用社

Creditor 債權人

creditor bank 債權銀行

creditor country 債權國

creditor of bankruptcy 破產債權人

creditor’s equity 債權人權益

creditor’s meeting 債權人大會

secured creditors’ committee 有抵押債權人委員會

unsecured creditors’ committee 無抵押債權人委員會

Crisis 危機

crisis export 轉嫁危機

crisis of confidence 信任危機

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

currency devaluation 貨幣貶值

currency revaluation 貨幣增值

Discount 貼現(xiàn)，折扣，減價

debt discount 債務貼現(xiàn)

discount bank 貼現(xiàn)銀行

discount bond 按面值折價發(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 折價債務

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

discount on stock 股本折價

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 利率風險

interest-rate cuts 利率下調

interest-rate reductions 利率下調

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 貸款擔保

loan interest 貸款利息

loan receivable 應收貸款

loan-deposit ratio 貸款存款比率

allocations of special drawing rights 特別提款權分配額

Duty關稅

Dumping 傾銷

dumoing code 反傾銷法案

dumoing duty 傾銷稅

dumping export 傾銷出口

dumping price 傾銷價格

Duration 期限

Duty 關稅

countervailing duty 分傾銷性關稅

duty drawback 關稅退稅

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 收購標準

acquisition cost 收購成本

acquisition price 收購價格

acquisition process 收購過程

acquisition program 收購程序

acquisition value 購置價值

friendly acquisition 善意收購

(hostile takeover) 敵意收購

internal acquisition team 內部收購小組

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，借貸機會

Leveraged buy-out (LBO’s) 杠桿收購

Leveraged lease 杠桿租賃

Bankrupt破產

bankrupt’s assets 破產者的財產

Bankruptcy 破產

act of bankruptcy 破產法案

arrangement in bankruptcy court 迫產法庭調解

bankruptcy administrator 破產管理人

bankruptcy amendment act 破產修正案

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

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

bankruptcy court 破產法院

bankruptcy debtor 破產債務人

bankruptcy judge 破產判決

bankruptcy law 破產法

bankruptcy notice 破產公告

bankruptcy ordinance 破產條例

bankruptcy petition 要求宣布破產

bankruptcy proceedings 破產程序

bankruptcy rules 破產規(guī)定

bankruptcy trustee 破產受托人

declaration of bankruptcy 宣布破產

bankrupt’s assets 破產者的財產

Bankruptcy 破產

act of bankruptcy 破產法案

arrangement in bankruptcy court 迫產法庭調解

bankruptcy administrator 破產管理人

bankruptcy amendment act 破產修正案

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

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

bankruptcy court 破產法院

bankruptcy debtor 破產債務人

bankruptcy judge 破產判決

bankruptcy law 破產法

bankruptcy notice 破產公告

bankruptcy ordinance 破產條例

bankruptcy petition 要求宣布破產

bankruptcy proceedings 破產程序

bankruptcy rules 破產規(guī)定

bankruptcy trustee 破產受托人

declaration of bankruptcy 宣布破產

Bond債券，證券，公債

bond broker 債券經紀人

bond creditor 債券債權人

bond discount 債券折價

bond issue 債券發(fā)行

bond market 債券市場

bond premium 債券溢價

bond rating agency 債券評級機構

bond yield 債券收益

callable bond 通知償還債券

convertible bond 可轉換債券

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

business competition 商業(yè)竟爭

business credit 商業(yè)貸款

business efficiency 經濟效率

business entity 企業(yè)實體

business ethics 商業(yè)道德

business license 營業(yè)執(zhí)照

business management 企業(yè)管理

business performance 經營成績

business policy 經營方針

business representative 商務代表

business risk 經營風險

business strength 業(yè)務實力

business tax 營業(yè)稅

business valuation 經濟評價，企業(yè)評估

Centralization 集中管理方式，集中化

centralization and decentralization 集中與分散

Management 管理

Manage 管理，經營

Managrd 管理的，經營的

Management 管理

central management 集中管理

enterprise’s management 企業(yè)管理

management accounting 管理會計

management by objectives (MBO) 目標管理

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 經理，管理人員，經營者

accounting manager 會計主管

assistant general manager 助理，副總經理

general manager 總經理

Managerial 管理的

managerial decision-making process 管理決策程序

managerial economics 管理經濟學

managerial know-how 管理專門知識

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 貸款擔保

loan interest 貸款利息

loan receivable 應收貸款

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 資本負債比率

capital appreciation 資本增值

capital assets account 資本資產賬戶

capital authorized 法定資本，核定資本

capital budget 資本預算

capital construction investment 基本建設投資

capital cost 資本成本，資本費用

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 預算內資金

capital increase 增資

capital input 資本投入

capital investment 資本投資

capital lease 資產租賃

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，準備金

capital shortage 資金短缺

capital stock 股本，股金總額

capital structure 資本結構

capital surplus 公積金，資本盈余

capital transfer tax 資本轉移稅

capital turnover 資金周轉，資本周轉

capital value 資本價值

circulating capital 流動資本，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 集團資本

idle capital 呆滯資本

monetary capital 貨幣資本

net working capital 凈流動資金

nominal capital 名義資本，額定資本

original capital 原始投資

private capital 私人資本

production capital 生產資本

return on capital 資本收益率

share capital 股本

venture capital 風險資本，投機資本

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

Capital-intensive 資本集約型的，資本密集型的

Capitalization 資產化

capitalization rate 資產化率

capitalization ratio 資產構成比率

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

stock ownership 股權

stock preferred 優(yōu)先股

stock premium 股票溢價

stock purchase warrant 購股證

stock transfer 股票轉讓

stock-for asset reorganization 股票資產交換式重組

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

voting stock 有投票權的股票

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 全國證券商自動報價系統(tǒng)協(xié)會

Dealers Automated Quotation System

OTC Over the counter 柜臺交易

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 紅利回報率

stock dividend 配股

Securities證券，股票

securities act 證券管理條例

securities analysis 股市分析

securities and investment