Priceagri
意大利语单词
cappella s.f. 小礼拜堂
abituarsi v.rifl. 习惯
abitudine s.f. 习惯
accademico agg. 学术的
accadere v.intr. 发生
accelerare v.tr. 加速
accendere v.tr. 点着；开
词汇表
A
a buon mercato 便宜的
a meno che 除非
abbigliamento s.m. 服装
abbracciare v.tr. 拥抱
abitante s.m./s.f. 居民
abito s.m. 服装，衣服
acceso agg. பைடு நூலகம் 开着的, 点燃的
accesso s.m. 通道
accettabile agg. 可接受的
accettazione s.f. 接受
accorgersi v.rifl. 发现，发觉
accorgersi v.rifl. 发觉
armadio s.m. 衣柜
aroma s.f. 芬香
arrosto s.m. 烤肉
articolo s.m. 文章
artista s.m./s.f. 艺术家
artistico agg. 艺术的
cameriere s.m. 服务员
campanello s.m. 门铃
campione s.f. 样品；冠军
canale s.m. 渠; (电视) 频道
cancellare v.tr. 删除，取消
cancello s.m. 栏杆门
avvertire v.tr. 通知
与公司有关 日语表达
与公司有关日语表达A安置配置(はいち)B标准钟親時計（おやどけい）笔盘ペン皿（ペンざら）笔墨用具デスクセット办公室计算器事務所用計算器（じむしょようけいさんき）保险柜金庫（きんこ）备忘纸メモ用紙（メモようし）报告答申(とうしん)部下配下(はいか)暴发户成金(なりきん)报告レポート(れぽーと)报名申し込む(もうしこむ)包租貸切(かしきり)并购買収合併(ばいしゅうがっぺい)表面记载表記(ひょうき)标明表記(ひょうき)白领.ホワト・カラーの会社員(ほわいと・からーのかいしゃいん报销清算する(せいさんする)不正当经营.悪徳商法(あくとくしょうほう)C抽屉引き出し（ひきだし）尺物差し（ものさし）企画きかく赤字あかじ辞呈辞表じひょう策划策を立てる(さくをたてる)采购仕込む(しこむ)车贴交通手当(こうつうてあて)常驻代表駐在員(ちゅうざいいん)程序表スケジュール(すけじゅーる)创新人才ノベーション型人材(いのべーしょんがたじんざい)成品率歩留まり(ぶどまり)初级产品一次製品(いちじせいひん) (产品等)参差不齐バラツキ(ばらつき)措辞辞令(じれい)创造者開発者(かいはつしゃ)程序手続き(てつづき)手順(てじゅん)磋商協議する(きょうぎする)草签仮調印(かりちょういん)超时オーバータム传真フゔクシミリ存档フゔルに入れる(ふぁいるにいれる)策略.策略(さくりゃく)出厂价格工場出荷価格、生産者価格(こうじょうしゅっかかかく、せいさんしゃかかく)撤销.廃止する(はいしする)促销販売促進する(はんばいそくしんする)承包請負(うけおい) 請け負う(うけおう) 厂房.工場建屋(こうじょうたてや)初步计划青写真(あおじゃしん)D打孔机パンチ订书机ホッチキス电脑コンピューター打字机タプラター打字台タプ机（タプづくえ）调查調査/調べる带薪休假有给休假ゆうきゅぅか大纲ゕウトラン(あうとらいん)杜绝根絶する(こんぜつする)打工妹出稼ぎの若い女性(でかせぎのわかいじょせい)豆腐渣工程手抜き工事(てぬきこうじ)代销代理販売をする(だいりはんばいをする)定额ノルマ(のるま)定价格格付け(かくづけ)打破惯例慣行を破る(かんこうをやぶる)担任者係り(かかり)定购オーダー兜售売り込む(うりこむ)代理人エージェント(えーじぇんと)定单注文書(ちゅうもんしょ)第一产业第一次産業(だいいちじさんぎょう)调查数据調査データ(ちょうさでーた)电话咨询電話での問い合わせ(でんわでのといあわせ)货款.代金(しょうひん・かぶつだいきん)F废纸篓紙くずかご（かみくずかご）非应届毕业生中途采用ちゅうとさいよう非正式提示，在内部拿出来给看内示(ないじ)复写纸カーボン紙/複写紙(ふくしゃし)房贷按揭住宅ローン(じゅうたくろーん)非正式非公式(ひこうしき)负责人员係員(かかりいん)翻一番倍増する(ばいぞうする)付款支払う(しはらう)副本.謄本(とうほん)风险万一の危険(まんいちのきけん)/リスク(りすく)反倾销ゕンチ・ダンピング(あんち・だんぴんぐ)发票伝票(でんぴょう)附件付属書類(ふぞくしょるい)G挂历カレンダー个人电脑パソコン公报こうほう工会労働組合【ろうどうくみあい】月工资：月给げつきゅぅ过度劳累过劳かろぅ高层次ハレベル公车公用車(こうようしゃ)工商管理経営学(けいえいがく)高层领导経営陣(けいえいじん)骨干バックボーン(ばっくぼーん)工薪阶层サラリーマン(さらりーまん)公关礼仪ビジネスマナー(びじねすまなー)关门閉店(へいてん)工业生产总值工業総生産額(こうぎょうそうせいさんがく)高新技术高度先端技術(こうどせんたんぎじゅつ)管总务的人監事(かんじ)管理公司管理会社(かんりがいしゃ)惯例.慣行(かんこう)工作时间稼働時間(かどうじかん)盖章確認印(かくにんいん)国外投资海外投資(かいがいとうし)公平交易公平な取引(こうへいなとりひき)公平买卖公平な売買をする(こうへいなばいばいをする)高额红利高配(こうはい)估算見積もる(みつもる)公差公務のための出張(こうむのためのしゅっちょう)管理经验マネージメント経験(まねーじめんとけいけん)个体工商户营业执照個人工商業経営許可証(こじんこうしょうぎょうけいえいきょかしょう)供货貨物を供給する(かもつをきょうきゅうする)工作流程.ワークフロー(わーくふろー)规则.教則(きそく)供应商.サプラヤー岗位责任制職場責任(しょくばせきにん)股份.株式(かぶしき)供过于求.供給過剰(きょうきゅうかじょう)供不应求.供給不足(きょうきゅうぶそく)H会议桌会議テーブル（かいぎテーブル）回形针クリップ换行健改行キー（かいぎょうキー）海报ポスタ—会议かいぎ汇报報告する(ほうこくする)合同契約【けいやく】海选自由選挙(じゆうせんきょ)好处费寸志(すんし)合作伙伴パートナー(ぱーとなー)合并新公司併新会社(がっぺいしんがいしゃ)会员卡会員カード(かいいんかーど)海外资金.海外資金(かいがいしきん)后付款後払い(あとばらい)合股合資(ごうし)函售.通販(つうはん)海外发展海外進出(かいがいしんしゅつ) 货源不足.品不足(ひんぶそく)货样.商品見本(しょうひんみほん)货号品番(ひんばん)汇率為替レート(がわせれーと)汇款為替送金（する）(がわせそうきん（する）)货源.商品の供給源(しょうひんのきょうきゅうげん)回购買い戻し(かいもどし)J接待处受け付け（うけつけ）经理办公室重役室（じゅうやくしつ）计算器計算機（けいさんき）键盘キーボード经理しはいにん经营取り扱う(とりあつかう)经销商販売店(とりつぎはんばいてん)经纪人 仲買人(なかがいにん)经济萧条経済が不景気である(けいざいがふけいきである)经济全球化.経済のグローバル化(けいざいのぐろーばるか)交易取り引きする【とりひきする】加班残業【ざんぎょう】奖金ボーナス.賞与决策意思決定(いしけってい)经办人取扱人(とりあつかいにん)交现货直渡し(じきわたし)经纪公司エージェント(えーじぇんと)阶层階層(かいそう)集装箱コンテナ交涉折衝(せっしょう)经营网点.営業拠点(えいぎょうきょてん) 积分卡ポントカード(ぽいんとかーど)经贸合作経済貿易面での協力(けいざいぼうえきめんでのきょうりょく)巨奖销售巨額の懸賞付き販売(きょがくのけんしょうつきはんばい)交易トランザクション(とらんざくしょん)集资.資金を集める(しきんをあつめる)经手人.取扱人(とりあつかいにん)进展進捗(しんちょく)经办处.取り扱い所(とりあつかいしょ)交替交番(こうばん)进口货ンポート製品(いんぽーとせいひん)进口许可证.ンポートラセンス(いんぽーとらいせんす)经济社会.経済社会(けいざいしゃかい) 经济体制経済体制(けいざいたいせい)加班费割増賃金(わりましちんぎん)纠纷トラブル(とらぶる)泡沫经济.バブル経済(ばぶるけいざい)交货日期.納入日(のうにゅうび)津贴手当金(てあてきん)价格单.価格表(かかくひょう累积投票.累積投票(るいせきとうひょう)交易.取り引き(とりひき)交易成本取引コスト(とりひきこすと)K空格揿杆スペースバー会計かいけい客户取り引きさきお跨国企业多国籍企業(たこくせききぎょう)亏空的钱損金(そんきん)开证信用状を開設する(しんようじょうをかいせつする)空头売り手(うりて)快货売れ行きがよい商品(うれゆきがよいしょうひん)扣除控除する(こうじょする)亏本元手をする(もとでをする)克日完成期日に完成する(きじつにかんせいする)开工率稼働率(かどうりつ)开业開業(かいぎょう)开业開局(かいきょく)开发商.開発者(かいはつしゃ)控股公司親会社(おやかいしゃ)L零用现金小口現金（こぐちげんきん）录用新毕业大学生しんそつさいよう劳动合同労働契約書(ろうどうけいやくしょ)老客户得意先(とくいさき)履约約束を果たす(やくそくをはたす) 零售リテール(りてーる)拉票活动選挙活動(せんきょかつどう)联合タ・ゕップ(たい・あっぷ)礼券.ギフト券(ぎふとけん)类比估值法類比評価法(るいひひょうかほう)零售价小売価格(こうりかかく)流水作业线流れ作業ラン(ながれさぎょうらいん)廉价安価(あんか)履行履行する(りこうする)理赔クレームを処理する(くれーむをしょりする)临时提案臨時提案(りんじていあん)M秘书室秘書室（ひしょしつ名片盒カードケース名片夹名刺入れ(めいしいれ)买断買い取る(かいとる)卖点.セールスポント、目玉商品(セールスポント、めだましょうひん)买卖.商い( あきない)卖主売り手(うりて)毛重グロス・ウェート免税免税(めんぜい)买主バヤー(ばいやー)N内部通讯电话ンターフォーン内幕交易ンサダー取引(いんさいだーとりひき)年吞吐量年間貨物取扱量(ねんかんかもつとりあつかいりょう)O欧元ユーロ(ゆーろ)P拍板管理責任者が最後の決定を下す(かんりせきにんしゃがさいごのけっていをくだす)评估ゕセスメント(あせすめんと)拍卖.オークション(おーくしょん)破产了オンザロック(おんざろっく)批发卸(おろし) 卸売り(おろしうり)批复返答(へんとう)品牌效应ブランド反応(ぶらんどはんおう)牌子ブランド(ぶらんど)培训.訓練(くんれん)泡沫经济バブル経済(ばぶるけいざい)票据.手形(てがた)Q铅笔刀鉛筆削り（えんぴつけずり）签订結ぶ(むすぶ)/調印する(ちょういんする)誓约书誓約書(せいやくしょ)缺额空席(くうせき)全球化グローバル化(ぐろーばるか)企业价值企業価値(きぎょうかち)]签署署名する(しょめいする)(主管人员)请传阅，请审批稟議(りんぎ)鉴定书鑑定書(かんていしょ)企业形象会社メージ(かいしゃいめーじ)求购購買を求める(こうばいをもとめる) 企业所得事業所得(じぎょうしょとく)倾销ダンピング(だんぴんぐ)起订量最低注文量(さいていちゅうもんりょう)清淡.商売が暇である(しょうばいがひまである)R人事じんじ日资企业日系企業(にっけいきぎょう)日货日貨(にっか)认证オーソラズ日销售量一日当たり売上数(いちにちあたりうりあげすう) S商业信件商業通信文（しょうぎょうつうしんぶん）沙发ソフゔ数据中心資料センター（しりょうセンター）事务じむ商量相談する.協議する.打ち合わせる.意見を交換する收支収入(しゅうにゅう)税款税金【ぜいきん】上班出勤する【しゅっきんする】上市出回る(でまわる)失职職務上の怠慢(しょくむじょうのたいまん)商誉ビジネス上の信用(びじねすじょうのしんよう)碎纸机シュレッダー售后服务ゕフター・サービス(あふたー・さーびす)升值価値が上がる(かちがあがる)上轨道軌道に乗る(きどうにのる)上市公司上場企業(じょうじょうきぎょう)生产批号製造ロット(せいぞうろっと)双赢双贏(そうえい)送货服务デリバリーサービス(でりばりーさーびす)世贸组织ＷＴＯ。
252词根
1、ag = do , act 做，动【Ag 】= 做银子】....2、agri ，agro , agr = field 田地，农田【agriculture 】=田地】３、ann ，enn = year 年【安南】= 每一年都是安南当联合国秘书长】.........4、audi, audit = hear 听【audio 】=音频】.....5、bell = war战争【bell 】=战争的铃声响起----战争的号角... 】......6、brev = short 短【brief】= 短的，概要】.....7、ced , ceed , cess = go行走【策动】= 策动你们走开】...8、cept = take 拿，取【测评她】= 把她带来测评她】......9、cid , cis = cut , kill切，杀【次的次死】=**特工里次的都要被杀死】.......10、circ = ring 环，圆【circle】=园】11、claim, clam = cry ，shout喊叫【acclaim】= 欢呼的，喝采的】12、clar = clear 清楚，明白【clear】= 清晰明了】13、clud , clus = close , shut关闭【克鲁德】=克鲁德快关闭闸门《海尔兄弟》】14、cogn = know知道【从cong 】= 从来不知道】15、cord = heart 心【靠的】= 靠的我心没有你想的那么坏】16、corpor , corp = body 体【corporation 】= 整体，团体，公司】17、cred = believe , trust 相信，信任【c red红色】= 中国的红色，相信党的领导，相信红色】18、cruc = cross 十字【长如此】=十字街口常如此的堵车】19、cur = care 关心，挂念，注意【cur客】=客人需要主人的关心和注意】20、cur, curs, cour, cours = run 跑【咳】= 咳嗽就不要跑步了】21、dent = tooth 牙齿【得农田】=为得一亩农田牙齿都打掉了】22、di = day 日【低】=低头看不见日出】23、dict = say 言，说【dictionary字典】= 字典是一个说文解字的东西】24、dit = give 给【edit 】=编辑，e-向外，向外给出---编辑】25、don , do = give 给【懂】=你懂不懂，不应该给】26、du = two 二【度】= 梅开二度】27、duc, duct= lead 引导【堵车】= 堵车了，引导出去】28、ed = eat 吃【饿的】=饿的你就吃！！！】29、equ = equal 等，均，平【equal】=平等】30、ev = age年龄，寿命，时代，时期【饿v 】= 我年岁大了，寿命不长了，属于我的时代过去了不要饿v我】31、fact, fac = do, make 做，作【factory工厂】= 做东西的地方】32、fer= bring, carry 带来，拿【风儿】= 风儿带来了春天】33、flor, flour = flower花【flower】= flower】34、flu=flow流【俘虏】= 俘虏留下了悔恨的眼泪】35、fus = pour 灌，浇，倾泻【refuse拒绝】=流回---不接纳---拒绝，回绝】36、grad = step , go ,grade 步，走，级【果然奥迪】=果然是奥迪“走”的快】37、gram = write, something written or drawn 写，画，文字，图形【grammer语法】=文字的法则----语法】38、graph = write, writing , an instrument for making records 写，画，文字，图形，记录器【photograph照相】=把图像用相片存下来】39、gress - go, walk 行走【progress】= pro-向前，前进】40、habit = dwell居住【habit习惯】= 居住在这里100年了，我都习惯了】41、hibit = hold 拿，持【hi 彼特】= hi 彼特你手里拿的什么？】42、hospit = guest 客人【hospital】= 医院来的都是客，客人不是白当的，要大把大把掏银子的】43、idio = peculiar, own, private , proper 特殊的，个人的，专有的【i do 】= 我确实是一个特殊的个人】44、insul = island 岛【island 】= 岛屿】45、it = go 行走【exit】= ex-向外出口】46、ject = throw 投掷【project计划，规划】= pro-向前，向前抛出一种想法---计划，规划】47、juven = young 年轻，年少【拒吻】= 年少时，我们应该拒接接吻】48、lect,leg,lig = choose ,gather选，收【elect选举】= 选出--选举】49、lev = raise 举，升【勒v】= 举起勒v，（v字手势，v-victory胜利）】50、liber = free 自由【礼拜二】=礼拜二我们就自由了，因为礼拜一过去啦，哈哈（这什么逻辑）】51、lingu = language 语言【林谷】= 森林里布谷鸟bugu bugu 是它的语言】52、liter = letter文字，字母【letter 】= letter --liter】53、loc = place地方【local】= 本地方的】54、log = speak 言，说【logic逻辑】=音译，log-说----辩论----逻辑】55、loqu = speak 言，说【楼去】= 人去楼空，这个地方没有了生气】56、lun = moon 月亮【轮】=一轮明月】57、man = dwell, stay 居住，停留【漫】= 在这里居住了漫长的3个月】58、manu = hand 手【骂奴】=骂奴隶的境界是骂不还手打不还口】59、mar = sea海【骂人】= 海骂一个人】60、medi = middle 中间【么地】= 上摸天下么地中间乱放屁】61、memor = memory 记忆【momory card】=记忆卡】62、merg = dip, sink沉，没【摸个】=沉下去，潜水下去摸个大白鲨】63、migr = remove ,move迁移【mi感染】=本来是脚感染了转移啦！】64、milit = soldier兵【米粒他】= 我们的八路军是最可爱的人他们用小米粒加步枪打跑了日本鬼子】65、mini, min = small,little 小【迷你】=迷你小汽车】66、mir = wonder 惊奇，惊异【mirror】= 镜子是一个很令人惊奇的东西当它刚出现的时候】67、miss, mit = send 投，送，发【小姐miss】= 小姐已经向你投怀送抱你还等什么】68、mob = move 动【m 0 b】=美特斯邦威mb 动起来】69、mort = death 死【没人头】= 没人头当然已经死了】70、mot = move移动，动【模特】=模特在台上缓缓的移动勾引闪光灯和男人的目光】71、nomin = name 名【no民】= 你没有名字我们国家就no你这个人民】72、nov = new新【novel小说】=小说都是编的，都是新的】73、numer = number 数【number】=数字】74、onym = name名【哦那一幕】= 当北大录取书上有的我的名字哦那一幕萦绕】75、oper = work工作【operate工作动手术】=工作】76、ori = rise升起【哦日】= 哦日出了，太阳升起来】77、paci = peace 和平，平静【怕此】=和平害怕此核弹】78、pel = push, drive推，逐，驱【配偶】=配偶就是用来推的】79、pend, pens = hang悬挂【pen钢笔的pen钢笔s】= 钢笔都挂在那边，需要的自己去拿】pend, pens = weigh称重【钢笔】=这支钢笔有3吨重】pend, pens = pay付钱，支出，花费【钢笔】= 3吨重的钢笔要花3块钱】小结：这是一个连续动作例如买肉先要问老板说我要挂在那里的那块肉，然后上称称，最后付钱。
高中英语词汇记忆之词汇3500词根词缀
高中英语词汇记忆之词汇3500词根词缀讲解
A
a (an) art. *abandon v. ability n. able a. *abnormal a. [ab-=away ；normal ] aboard prep. [a-=on ；broad 宽 → 远 边] *abolish v. *abortion n. [ab-=away ；ort=born ] about ad. & prep. above prep., a. & ad. abroad a. & ad. *abrupt a. [ab- 开；rupt=break ] *absence n. absent a. [ab-=away ；sent=be ] *absolute a. [solv, solute=loosen ] absorb v. [ab-=away from ；sorb, sorpt=suck in ] *abstract a. & n. [abs-(ab-)=away 开；tract=draw ， ， → 去、 ] abstraction [见 ；-ion 词 缀] *absurd a. [ab-=away ；surd=dull] *abundant a. [ab-加强语义；und, ound=wave, flow ， → → ， ， ] abundance *abuse v. [ab-=away ；use → ] academic a. & n. *academy n. *accelerate v.[ ac-(ab-)加强 义；celer ， ] 1 [cent, cant 发声， ] [ac-加强 义；cap, capt, cep, cept, cip, ceiv=take, hol
price tag歌词翻译
个性张扬的英国实力派歌手Jessie JJessica Ellen Cornish (born 27 March 1988), better known by her stage name Jessie J, is a British singer and songwriter. She first saw fame when she began writing tracks for Justin Timberlake, Alicia Keys and Christina Aguilera. In February 2011, she won the prestigious Critic's Choice award at The BRIT A wards in 2011. She also wrote the song "Party in the U.S.A." for Miley Cyrus. In 2011 she confirmed that she is openly bisexual.Her debut single "Do It Like a Dude" was followed up by "Price Tag".英国女歌手及歌曲创作者杰西卡·埃伦·考尼什出生于1988年3月27日，人们更为熟悉的是她的艺名杰西J。
当她开始为贾斯丁·廷伯雷克、艾丽西亚·基思，以及克里斯蒂娜·安吉拉雅写歌时，她的名字才渐渐进入人们的视线。
2011年2月，她获得了享有极高声望的“批评家之宠”该年度英国奖。
她同时还为米雷·凯洛斯写下了《美国之聚》。
2011年，她公开承认自己是双性恋者。
“标签”是她在处女作“我爱坏男孩”之后的又一力作。
Price TagSeems like everybody's got a price 每个人看似都标上了身价I wonder how they sleep at night 我倒要看看他们这样晚上还怎么睡得着When the sale comes first and the truth comes second 如果你先看外表后看货色Just stop for a minute and smile 请等上一等，然后你就明白了Why is everybody so serious? 为什么每个人都这么一本正经？Acting so damn mysterious 表现得神秘兮兮Y ou got your shades on your eyes and your heels so high 你的眼影那么厚，你的鞋跟那么高That you can't even have a good time 所以你根本不会开心Everybody look to their left 每个人都左顾Everybody look to their right 每个人都右盼Can you feel that? Y eah 这一切，你能感觉到吗？We'll pay them with love tonight 今晚，我们付出的是爱It's not about the money, money, money 一切与金钱无关We don't need your money, money, money 我们并不需要你的钱We just wanna make the world dance 我们只是想让这个世界起舞Forget about the price tag忘掉这个要花多少钱Ain't about the cha-ching, cha-ching 无需收银机Ain't about the ba-bling, ba-bling 也无需你掏腰包Wanna make the world dance 只想让这个世界起舞Forget about the price tag 忘掉这个要花多少钱We need to take it back in time 当音乐让我们团结在一起When music made us all unite 我们要及时将快乐找回And it wasn't low blows and video hoes 既不是低音炮也美女视频不是让我们快乐Am I the only one gettin' tired? 只有我感到疲倦吗？Why is everybody so obsessed? 为何人人都如此着迷？Money can't buy us happiness 金钱买不来我们的快乐Can we all slow down and enjoy right now让我们都慢下来，享受此刻Guarantee we'll be feelin' alright 我保证这种感觉真的很好Everybody look to their leftEverybody look to their rightCan you feel that? Y eahWe'll pay them with love tonightIt's not about the money, money, moneyWe don't need your money, money, moneyWe just wanna make the world danceForget about the price tagAin't about the cha-ching, cha-chingAin't about the ba-bling, ba-blingWanna make the world danceForget about the price tagY eah, yeah, well, keep the price tag and take the cash back 别和我说价钱，把你的现金拿回去Just give me six strings and a half stack 我只需要六根琴弦和半个琴架And you can keep the cars, leave me the garage 车你留着，把修车厂给我And all I, yes, all I need are keys and guitars 我只需要键盘和吉他And guess what, in 30 seconds I'm leaving to Mars 猜猜会怎样，只需半分钟，我就去了火星Y es, we leaving across these undefeatable odds 我们体会这不可战胜的奇迹It's like this man, you can't put a price on life 学习一下这位大哥，你不能给生活贴上价格标签We do this for the love, so we fight and sacrifice every night 我们这样做只是出于爱，所以我们每天都为此奋斗和牺牲So we ain't gon' stumble and fall, never 所以我们永远不会摔倒，永不Waiting to see, a sign of defeat, uh uh 等着瞧吧，看我们胜利的摸样So we gon' keep everyone moving their feet 所以我们要让每个人都动起来So bring back the beat and then everybody sing, it's not about 打着节拍唱着歌It's not about the money, money, moneyWe don't need your money, money, moneyWe just wanna make the world danceForget about the price tagAin't about the cha-ching, cha-chingAin't about the ba-bling, ba-blingWanna make the world danceForget about the price tagIt's not about the money, money, moneyWe don't need your money, money, moneyWe just wanna make the world danceForget about the price tagAin't about the cha-ching, cha-chingAin't about the ba-bling, ba-blingWanna make the world danceForget about the price tagY eah, yeah Oh, forget about the price tag。
国际贸易常用英语缩写
国际贸易常用英语缩写CFR(cost and freight)成本加运费价D/P(document against payment)付款交单C.O (certificate of origin)一般原产地证CTN/CTNS(carton/cartons)纸箱DL/DLS(dollar/dollars)美元PKG(package)一包，一捆，一扎，一件等G.W.(gross weight)毛重C/D (customs declaration)报关单W (with)具有FAC(facsimile)传真EXP（export)出口MIN (minimum)最小的，最低限度M/V（merchant vessel)商船MT或M/T(metric ton)公吨INT（international)国际的INV (invoice)发票REF （reference)参考、查价STL.(style)式样、款式、类型RMB（renminbi)人民币PR或PRC(price) 价格S/C（sales contract)销售确认书B/L （bill of lading)提单CIF （cost,insurance&freight)成本、保险加运费价T/T(telegraphic transfer)电汇D/A (document against acceptance)承兑交单G.S.P.(generalized system of preferences)普惠制PCE/PCS(piece/pieces)只、个、支等DOZ/DZ(dozen)一打WT(weight)重量N.W.(net weight)净重EA(each)每个，各w/o(without)没有IMP(import)进口MAX (maximum)最大的、最大限度的M 或MED (medium)中等，中级的S.S(steamship)船运DOC (document)文件、单据P/L (packing list)装箱单、明细表PCT (percent)百分比EMS （express mail special)特快传递T或L TX或TX(telex)电传S/M （shipping marks)装船标记PUR (purchase)购买、购货L/C （letter of credit)信用证AA Always afloat 经常漂浮AA Always accessible 经常进入AA A verage adjusters 海损理算师AAR Against all risks 承保一切险AB Able bodied seamen 一级水手AB A verage bond 海损分担证书A/B AKtiebolaget (瑞典)股份公司A/B Abean 正横ABS American Bureau of Shipping 美国船级协会ABT About 大约ABB Abbreviation 缩略语A/C,ACCT Account 帐目AC Alter couse 改变航向AC Account current 活期存款，来往帐户AC Alernating current 交流电ACC Accepted; acceptance 接受，同意ACC.L Accommodation ladder 舷梯A.&C.P. Anchor & chains proved 锚及锚链试验合格ACV Air cushion vehicle 气垫船ACDGLY Accordingly 遵照AD Anno Domini 公元后AD After draft 后吃水ADD Address 地址ADDCOM Address commission 租船佣金ADF Automatic direction finder 自动测向仪AD V AL Ad valorm 从价（运费）ADV Advise;advice; advance 告知；忠告；预支A/E Auxiliary engine 辅机AF Advanced freight 预付运费AFAC As fast as can 尽可能快地AF Agency fee 代理费AFP Agence France press 法新社AFS As follows 如下AFT After 在。
英文会计用语勘定科目
■AAbility / 自己株式の払込剰余金Account / 勘定科目（勘定）Account Analysis /勘定科目分析Accounting / 会計Accounting Period / 会計期間Accounting Principles / 会計原則Accounting System /会計システムAccounts Payable / 買掛金Accounts Receivable / 売掛金Accumulated Depreciation / 減価償却累計額Accelerated Depreciation Method / 加速度的償却法Accumulated Depreciation / 減価償却累計額Accounts Payable Ledger / 買掛金元帳Accrual Basis / 発生主義Accrued Expenses / 未払費用Accrued Revenues / 未収収益Accounting Principles / 会計基準Accrual Basis Accounting / 発生主義会計Accelerated / 加速度的Activity / 活動量Accumulate / 累積するAccounting Entities / 会計実体Accrued Pension Cost / 未払年金費用Accrued Pension Expense / 未払年金費用Accrued / Prepaid Pension Cost / 未払／前払年金費用Accumulated Depreciation / 減価償却累計額Accumulation Benefit Obligation / 累積給付債務Actual Return / 実際の運用益Actual Return on Plan Assets / 年金資産の実際運用益Actuarial Present Value / 年金数理計算による現在価値Actuary / 年金数理士Acquisition / 取得Acquisition Date / 取得日Accountings Changes / 会計上の変更Adjusted Trial Balance / 修正後残高試算表Adjusting Entry / 決算整理仕訳Adjustment / 決算整理Advertising Expense / 広告宣伝費Add / 加算Additions / 受入Administrative Expenses / 一般管理費Additional Paid-in Capital / 資本剰余金Additional Minimum Liability / 追加最小負債Adjusted Trial Balance / 決算整理後試算表Adjustment, Amendment / 修正Additional Paid-in Capital – Common Stock / 普通株式の払込剰余金Adjusted Retroactively / 遡及的修正Additional Paid-in Capital-shock Options Outstanding / 払込剰余金–未行使株式購入選択権Affiliated Group / 関連会社グループAging / 年齢調べAllowance for Uncollectible Accounts / 貸倒引当金Allocation / 配分American Institute of Certified Public Accountants / 米国公認会計士協会Amortization Expense / 償却費Amortization / 償却Amortization of Prior Service Cost / 過去勤務原価の償却Amortize / 償却するAmortized Cost / 償却後のコストAnnual Report / 年次報告書Annual / 年間のAnnuity Due (Annuity in Advance) / 期首（先払い）年金Annual Payments / 毎月の支払額Appropriated Retained Earnings / 優先株式の払込剰余金Appropriated Retained Earnings / 処分済利益剰余金Arm’s Length Transaction / 公正な取引Assets / 資産Asset Gain Deferred / 資産運用益の繰延At Contract Completion / 工事完成時点Audit / 監査Average unit cost / 総平均単価Average Cost / 平均単価Average Method / 平均法Average Rate of Return on Plan Assets / 年金資産の運用益の平均利率Average Remaining Service period / 平均残存勤務期間Available-for-Sale Securities / その他の（売却可能な）有価証券Average Market Price / 平均市場価格■BBalance Sheet / 貸借対照表Bankruptcy / 倒産Bad Debt Expense / 貸倒損失（貸倒引当金繰入額）Bank Reconciliation Schedule / 銀行勘定調整表Bank Statement / 銀行残高証明書Bankruptcy / 破産Basic Earnings Per Share / 基本的一株当たり利益Base-Year Cost / 基準年度ベースの価格による原価Bargain Purchase Option / 割安価格でのリース資産購入選択権Beginning Inventory / 期首棚卸資産Beginning of Year / 期首Beginning Balance / 期首残高Benefits / 給付金の支払いBeginning Balance of Retained Earnings Originally Reported / 修正前の期首残高Beneficiary / 保険金受取人Billings / 請求Billings on Long-Term Contracts / 長期請求契約の請求Bookkeeping / 簿記Buy, Purchase / 購入Bonds Payable / 社債Bond Discount / 社債のディスカウント（社債発行差金）Bond Premium / 社債のプレミアム（社債発行差金）Bond Investment / 投資社債Bonds / 社債Book Value / 簿価Break-Even Point / 損益分岐点Budget / 予算Buy, Purchase / 購入Buy, Purchase / 購入Business Combinations / 企業結合■CCarry Back / 繰戻Carry Forward / 繰延Cash / 現金Cash Ledger / 現金元帳Cash Payment / 支払Cash Receipt / 入金Cash Basis / 現金主義Cash Basis Accounting / 現金主義会計Capital Budget / 資本予算Capital Expenditures / 資本的支出Capital Stock / 資本金Capitalize / 資産計上Carrying Amount, Book Value / 簿価Cash Budget / 資金予算Cash Dividend / 現金配当Cash Equivalents / 現金等価物Cash Inflows / 資金の流入Cash Outflows / 資金の流出Carrying Value, Book Value / 簿価Capital Lease / キャピタルリースCash Dividends / 現金配当Capital Structure / 資本構成Cash Collection / 現金の回収Ceiling / 上限Chart of Accounts / 勘定科目表Changes in Accounting Estimates / 会計上の見積もりの変更Change in Reporting Entity / 報告主体の変更Changes in Accounting Principle / 会計処理の変更Claims / 請求権Closing / 締切Common Stock / 資本金Company / 会社Compensation / 報酬Composed Interest / 複利Consistency / 継続性Contra account / 相殺勘定Contribution Margin / 貢献利益Controller / コントローラーConversion Costs / 加工費Convertible Bonds / 転換社債Cost Accounting / 原価計算Cost Allocation / 原価配賦Cost of Goods Sold / 売上原価Cost / 取得原価Cost Center / コストセンターCost of Capital / 資本コストCost of Goods Available for Sale / 販売可能商品の原価Cost of Goods Sold / 売上原価Conservatism / 保守主義Cost, Acquisition Cost / 取得原価Cost-Volume-Profit / CVP分析Copyright / 著作権Compensated Absences / 有給休暇Compensation / 補償・報酬Contingencies / 偶発事象Contingent Liabilities / 偶発債務Compounding Feature, Compound Interest / 複利Contract Rate / 契約利率Contributions / 資金の払込みCollection / 回収Contingent Rentals / 偶発賃貸料Contract / 契約Collectibility / 回収の可能性Common Stockholder / 普通株式Compensation Expense / 報酬費Contra Stockholders’ Equity Items / 株主持分のマイナス勘定Contributed Capital / 拠出資本Conversation / 転換Convertible Preferred Stock / 転換優先株Cost Method / 原価法Commercial Paper / コマーシャルペーパーContra Account / マイナス勘定Convertible Bonds / 転換社債Consideration / 対価Consolidations / 連結Cost of Registering and Issuing Equity Securities / 株式の登録および発行にかかる費用Cost of the Investment / 投資額Consolidated Financial Statements / 連結財務諸表Consolidated Balance Sheet / 連結貸借対照表Comparative Financial Statements / 比較財務諸表Common Shares Outstanding / 発行済普通株式数Converted / 転換されたCompleted-Contract Method / 工事完成基準Consigned Goods / 委託販売Consignee / 受託者Consignment / 委託販売Consignment Sales Revenue / 委託販売収益Consignor / 委託者Construction Revenue / 建設収益Construction in Expenses / 建設費用Contract Price / 契約価額Costs to Date / 累計原価Construction in Progress / 建設仮勘定Credit / 貸方Credit Balance / 貸方残Current Assets / 流動資産Current Liabilities / 流動負債Current Year / 当年度Current Year Cost / 期末ベースの価格による原価Cumulavive / 累積的Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Customer / 顧客・得意先Cumulative Unrecognized Net Loss or Gain / 累積未計上損失額または利益額Current Assets / 流動資産Current Cost / 現在原価Current Liabilities / 流動負債Current Period / 当期Current Tax Liability / 当期税負債Cumulative Preferred Stock / 累積優先株Current Portion / 当期分Cumulative Effect of a Change in Accounting Principle / 会計処理の変更による累積的影響額Current Activity / 当期の活動量■DDate / 日付Damages / 損害賠償Debit / 借方Decrease / 減少Decision Making / 意思決定Depreciation / 減価償却Debit Balance / 借方残Denominator / 分母Depletion / 減耗償却Deposit / 預入Deposits in transit / 未達預金Depreciation Expense / 減価償却費Delivery / 引き渡すDepreciation Method / 減価償却の方法Deferred Pension Cost / 繰延年金費用Defined Benefit Pension Plan / 給付金建年金費用Deficiency / 欠陥Dealer / 卸業者Defer / 繰延べDeferred Taxes / 税効果会計Deferred Tax Liability / 繰延税負債Deduct / 控除するDeductions / 所得控除Deferred / 繰延べるDeferred Compensation Expense / 繰延報酬費Debt Securities / 債券Delivering / 発送Deferred Portion / 繰延分Denominator / 分母Deferred Installment Gross Profit / 繰延割賦売上利益Determinable / 分かっている・決定可能であるDeferred Tax Asset / 繰延税資産Differences / 差異Direct Costs / 直接費Direct-Labor Costs / 直接労務費Direct-Material Costs / 直接材料費Direct Financing Lease / 直接金融型リースDisbursement / 支払Disclosure / 開示Discount Rate / 割引率Discontinued Operations / 非継続事業項目Disposal Date / 処分日Discount / ディスカウントDiscount Issue / ディスカウント発行（割引発行）Dividends / 配当金Dividend Income / 配当利益Dividends Payable / 未払配当金Direct Approach / 直接法Direct Control / 直接支配Direct Cost / 直接費Differential / 差額Diluted Basis Earnings Per Share / 希薄化後一株あたり利益Dilutive / 希薄性のあるDiscontinued Operations / 非継続事業項目Discount on Note Payable / 借入金のディスカウントDiscount on Note Receivable / 貸付金のディスカウントDouble-Entry Bookkeeping / 複式簿記Double-Declining Balance / 二倍定率法Dollar Value LIFO / ドル価値後入先出法Double Declining Balance Method / 二倍定率法Due / 満期During Construction / 工事の間■EEarning Per Share / 一株当たりの利益Economic Value Added / 経済的付加価値Effective Interest Method / 実効利息法Effective Rate / 実効利子率Efficiency Variance / 能率差異Eliminating Entry / 消去仕訳Employees / 従業員Employee / 従業員Employer / 雇用主Ending Balance / 期末残高Ending Inventory / 期末棚卸資産End of Year / 期末Entity / 実体Equipment / 設備Equity / 株式Equity financing / 株式発行による資本調達Equity Method / 持分法Equivalent / 等しいEquivalent Units / 換算量Error Correction / 過年度損益項目Estate Tax / 相続税Estimated Gain / 見積利益Estimated Tax Payments / 予定納税Estimated Loss / 見積損失Estimate / 見積るEstimated Warranty Expense / 製品保証費Estimated Cost to Complete / 工事完成までの見積原価Estimated Profit / 見積利益Expected Return / 予想運用益Excess / 超過分Exclusions / 非課税Executory Cost / 履行費用Exercise Date / 行使する日Expected Cost / 予定原価Expected Useful Life 予想耐用年数Expenditures / 支出Expenses / 費用Extraordinary Items / 特別損益項目Exercise / 行使Exercise Price / 権利行使価格Expected Profit / 予想利益■FFace Value / 額面Fair Value of Plan Assets / 年金資産の公正価値Fair Market Value of Leased Assets / リース資産の公正市場価格Fair Market Value / 公正市場価格Face Value of Bonds / 社債の額面Fair Value / 時価Face Value, Par / 額面Face Value, Face Amount / 額面Favorable Expense Variance / 有利費用差異Free Rent / 賃貸料無料Financial Accounting /財務会計Financial Budget / 財務予算Financial Institutions / 金融機関Financial statements / 財務諸表Financial Position / 財政状態Financing Activities / 財務活動Finished goods / 完成品First-in, First-out : FIFO / 先入先出法Fiscal year / 会計年度Fixed Assets / 固定資産Fixed Cost / 固定費Flexible Budget / 変動予算Floor / 下限Foreign Currency Transactions / 外貨建取引Foreign Currency Transaction Gain / 為替差益Foreign Currency Transaction Loss / 為替差損For a Given Accounting Period / 一会計年度Foreign Currency Losses / 為替差損Foreign Tax Credit / 外国税額控除Freight-in / 仕入運賃Freight-out / 販売運賃Freight / 運賃Future Value / 将来価値Future Value of an Amount / 現在の一定額の将来価値Future Value oh an Ordinary Annuity / 期末年金の将来価値Future Deductible / 将来控除Future Taxable / 将来課税■GGain / 利益Gain and Loss from Sale of Equipment / 設備の売却損益Gain or Loss / 利益または損失Gain on Equity Securities / 持分有価証券益Gain on sale of plant / 固定資産売却益Generally Accepted Accounting Principles (GAAP) / 一般に公正妥当と認められた会計原則General Ledger / 総勘定元帳Gift Tax / 贈与税Goods / 商品Goods Available for Sale / 販売可能な商品原価Goodwill / 営業権Gross Income / 総所得Gross Margin / 売上総利益Gross Profit / 総利益法Gross Profit Percentage / 総利益率Gross Sales / 総売上高Grant Date / 付与日Gross Profit realized on Installment / 割賦実現売上利益Guarantee / 保証するGuaranteed Residual Value / 保証残高価値■HHeld-to-Maturity Securities / 償還まで保有する債券Highly Liquid / 流動性が高いHistrical cost / 取得原価■I“If Converted”Method / 転換仮定方式Improvement / 改良Implicit Interest Rate / リース契約利子率Imprest system / 定額前渡システムIncentives / インセンティブIncome manipulation / 利益操作Income Statement / 損益計算書Income summary account / 損益勘定Income Tax / 所得税Increase / 増加Indirect costs / 間接費Indirect Manufacturing Costs / 製造間接費Insurance Expense / 支払保険料Intangible assets / 無形資産Interest / 利息Interest Expense / 支払利息Interest Revenue / 受取利息Interim Financial Statements / 中間財務諸表Invest Money / 投資Inventory / 棚卸資産Inventory Turnover / 在庫回転率Investment Center / 投資センターInvestments / 投資Invoice / 請求書Inventory Cost / 棚卸資産の取得原価Inventory Valuation Methods / 棚卸資産の評価方法Intangible Asset / 無形固定資産Income Taxes Payable / 未払法人税Income Tax / 法人税Income before Income Taxes / 税引前当期純利益Interest Payable / 未払利息Interest Receivable / 未収利息Income from Continuing Operations / 継続事業利益Intangible Assets / 無形固定資産Inventoriable Costs / 棚卸原価Infrequent in Occurrence / 発生の頻度が低いInsurance/ 保険Inventory Valuation / 棚卸資産の評価方法Interest Payment Date / 利払日Investor / 投資家Initiation / 開始Interest on Projected Benefit Obligation / 予測給付債務の利息Inception / 開始Interest Rate / 利子率Interest Income / 利息収入Income from Investment / 投資利益Intent / 意志Investment Cost / 投資コストInvesting Activities / 投資活動Indirect Control / 間接支配Investment / 投資Intercompany / 連結会社間Intercompany Transactions / 連結会社間取引Investment in Stock 株式投資Income from Continuing Operations / 継続事業利益Income Tax Rate / 法人税率Installment Accounts Receivable / 割賦売掛金Installment Cost of Goods Sold / 割賦売上原価Installment Sales / 割賦販売Installation / 取り付け費Incremental Borrowing Rate / 限界借入利子率Issue Date / 発行日Issue Price / 発行価額Issuer / 発行者Issue, Issuance / 発行Issuing Stock / 株式の発行■JJob-order Costing / 個別原価計算Joint Costs / 結合原価Joint Products / 連産品Journal / 仕訳帳Journal Entry / 仕訳Just-in-time Production System / ジャストインタイム生産システム■KKey Performance Indicators / 重要業績指標■LLabor Time Tickets / 作業時間票Land / 土地Last-in, First-out : LIFO / 後入先出法Layers / 増加額Lawsuit,Litigation / 訴訟Ledger / 元帳Lend Money / 融資Less / 減算Lease / リースLease Bonus / リースボーナスLease Obligation / リース負債Lease Term / リース期間Lease Asset / リース資産Leasehold Improvements / リース物件改良費Lessee / 賃借人Lessor / 賃貸人Lease Receivable / 未収賃貸料Leased Equipment / 貸出し設備Liabilities / 負債Liability from Litigation / 訴訟による負債Liability / 負債Life Insurance Premium Income / 支払生命保険料Liability for Compensated Absence / 有給休暇引当金Loan / 貸付金Local Currency / 現地通貨Long-Term Construction Contracts / 長期請負工事Long-Term Investments / 長期投資Long-Term liabilities / 固定負債Loss on abandonment of equipment / 備品廃棄損Loss on Disposal of Discontinued Division / 非継続事業の処分で生じた損失Loss/Gain on Foreign Currency Exchange / 為替差損益Loss on sale of plant / 固定資産売却損Loss from Early Extinguishment of Bond / 社債の早期償還の損失Loss on Disposal / 処分による損失Loss Contingency / 偶発損失Loss from Litigation / 訴訟による損失Loss / 損失Loss on Equity Securities / 持分有価証券損Loss/Gain on Sale of Fixed Assets / 固定資産売却損益Loss from Operations of Discontinued Division / 非継続事業の営業から生じた損失Lower of Cost or Market / 低価法■MMachine / 機械Management / 経営Managerial Accounting / 管理会計Manufacturer / 製造業Margin of Safety / 安全余裕率Marginal Cost / 限界利益Market Value / 時価Market Rate / 市場利子率Market-Related Value / 市場関連価格Markdowns / 値下Markups / 値上Matching principle / 対応の原則Maturity Date / 満期Maturity Value / 満期額Manufacturer / 製造会社Market Price, Market Value / 市場価格Maturity / 満期Merchandise / 商品Method / 方法Measurement Date / 測定日Medical Expense / 医療費Merger / 吸収合併Minimum Lease Payments / 最低リース支払額Minority Interest / 少数株式持分Moving-Average / 移動平均法Moving Expense / 転勤費用Multiple-Step Income statement / 区分損益計算書Municipal Bond Interest Income / 地方債利息収入■NNet balance / 正味残高Net Book Value / 簿価Net Income / 当期純利益Net Loss / 当期純損失Net of Tax / 税引後Net-present-value Method / 正味現在価値法Net Realizable Value / 正味実現可能価額Net sales / 純売上高Net Unrealized Gain and Loss / 未実現利益（損失）Net Cash Flows / 純資金収支額Noncurrent Liabilities / 固定負債Normal Profit / 正常利益Nonphysical / 形のないNo Important Uncertainties / 重要な不確実性がないNonrefundable / 払戻しにならないNormal Selling Price / 通常の売値Noncurrent Assets / 固定資産Nonconvertible / 転換不可能Noncash Transaction / 現金以外の取引Noninterest-Bearing 無利息No par value / 無額面Notes / 借入・貸付の証明書Notes Payable / 借入金Notes Receivable / 貸付金Not sufficient funds checks / 不渡り小切手Number of Units / 個数Numerator / 分子■OObligation / 債務Officer / 会社の役員Officer’s Salaries / 役員報酬On Account / 掛取引One Year Rule / 一年基準On Credit / 信用取引Organizational Expenditure / 創立費Operating Results / 経営成績Opening inventory / 期首在庫Operating Cycle Rule / 正常営業循環基準Operating Expenses / 営業費用Operating Income / 営業利益Operating Lease / オペレーティングリースOperating Results / 経営成績Operating cycle / 営業サイクルOption Price / 購入選択権の価格Option Shares / 購入選択権の株数Operation Activities / 営業活動Opportunity Cost / 機会原価Organization costs / 創立費Original Issuance / 株式の発行時Other Expenses / 営業外費用Other Revenues / 営業外収益Outstanding checks / 未決済小切手Outstanding deposits / 未達預金Outstanding Stock / 流通している株式Outstanding / 流通、発行済Overstated / 過大計上Owners / 所有者■PPaid / 支払ったPar / 額面Parent company / 親会社Par Issue / 額面発行Participating Preferred Stock / 参加優先株Par Value, Face Value / 額面Par Value Method / 額面法Patent / 特許権Pension / 年金Pension Cost / 年金原価Pension Expense / 年金費用Pension Fund / 年金基金Pension Plan / 年金制度Percentage-of-Completion / 工事進行基準Percent of completion / 完成度合Period / 期間Periodic inventory system / 棚卸計算法Perpetual inventory system / 継続記録法Permanent Differences / 永久的差異Petty cash / 小口現金Phase-out Period / 段階的除去期間Physical inventory count / 実地棚卸Plan Assets, Pension Assets / 年金資産Plug / 差額Point-in-time / 一定時点Pooling Accounting Method, Pooling of Interests / 持分プーリング法Portion of Gain Recognized / 一部利益を認識するPosting / 転記Preferential Rights / 優先的な権利Preferred Dividends / 優先株式配当金Preferred Stock / 優先株式Preferred Stockholder / 優先株主Premium / 社債発行差額Premium Issue / 割増発行Prepaid Expenses / 前払費用Prepaid Rent / 前払賃貸料Present Value / 現在価値Present Value of a Future Amount / 将来の一定額の現在価値Present Value of an Annuity Due / 期首年金の現在価値Present Value of an Ordinary Annuity / 期末年金の現在価値Pretax Financial (Book) Income / 税引前利益Principal / 元本Prior Service Cost / 過去勤務原価Probable / 発生の可能性が高いProceeds / 現金受取額Process Costing / 総合原価計算Producing / 生産Product Costs / 製品コストProductive Output / 生産高比例法Product Warranty / 製品保証Profit / 利益Profit Center / 利益センターProfit Plan / 利益計画Profit Recognition / 利益認識Profit Recognized in Previous Periods / 前期までに認識した利益Pro Forma Amounts / 仮の金額Projected Benefit Obligation / 予測給付債務Property / 資産Property, Plant, and Equipment / 有形固定資産Prospectively / 将来的にPromissory notes / 約束手形Purchase Accounting Method / パーチェス法Purchase allowances / 仕入値引Purchase discounts / 仕入割引Purchase Ledger / 仕入元帳Purchase Price / 購入代価Purchase returns / 仕入戻しPurchases / 仕入■QQuarterly Statements / 四半期報告書Quantity Variance / 数量差異■RRange / 範囲Ratio / 比率Raw materials / 材料Real Property Tax / 固定資産税Realization / 実現Realization Principle / 実現主義Realized Loss / 実現損失Realized Profit / 実現利益Reasonably Estimable / 合理的に見積れるReasonably Possible / 可能性があるReceived / 受け取ったRecognition of Sales / 売上の認識Recognize / 認識するRecord / 記入するRefundable / 払戻しになるRemaining Lease Term / 残余リース期間Remote / 可能性がほとんどないRent / 家賃Rent Expense / 支払家賃Rent Payable / 未払家賃Rent Receivable / 未収家賃Rent Revenue / 受取家賃Replacement Cost / 再調達原価Repurchase / 買戻しResidual Value / 残存価値Resold / 再売却Resources 資源Responsibility Center / 責任センターRestate / 修正Results of Operations / 経営成績Retained Earnings / 利益剰余金Retail inventory method / 売価還元法Return on Investment / 投下資本利益率Retroactive Effect / 遡及的影響Revenue Expenditures / 収益的支出Revenues / 収益Reversing entries / 反対仕訳Royalties / ロイヤリティ■SSalaries Expense / 給料Salaries Payable / 未払給料Sales / 売上Sales allowances / 売上値引Sales Budget / 売上予算Sales Commission / 販売手数料Sales discount / 売上割引Sales Forecast / 売上予測Sale-Leaseback / セールリースバックSales Ledger / 売上元帳Sales returns / 売上戻りSales Transaction / 商品売買Sales-Type-Lease / 販売型リースSalvage Value / 残存価額Scrap value / 残存価額Security / 有価証券Security Deposits / 保証金Self-correcting errors / 自動修正される誤謬Sell at par / 額面発行Seller-Lessee / 売主-賃借人Selling Cost / 販売に要するコストSelling Expenses / 販売費Selling Price / 販売価額Serial Bonds / 連続償還社債Service Cost / 勤務原価Service life / 耐用年数Service Period / サービス期間Service Revenue / サービス収益Settle / 解決するSettlement Date / 決済日Settlement Rate / 決済利率Short-Term / 短期Sick Pay / 病気中の賃金の支払いSignificant Influence / 重要な影響力Single interest / 単利Single-Step Income Statement / 無区分式損益計算書Solely for Cash / 現金取引Sold / 販売したSolvency / 支払能力Special Accounts / 特殊勘定Specific Identification / 個別法Spot Rate / 当日為替レートStandard Cost / 標準原価Stated Rate / 表面利率Statement of Cash Flows / キャッシュフロー計算書Statement of Retained Earnings / 利益剰余金計算書Step-down Method / 階梯式配賦法Stock / 株式Stock Dividends / 株式配当Stock Options / 株式購入選択権Stock Splits / 株式分割Stockholder / 株主Stockholders’ Equity / 資本Straight-Line / 定額法Straight-Line Method / 定額法Subsidiary Company / 子会社Subsidiary Ledger / 補助元帳Sum-of-the-Years’ Digits / 級数法Sunk Cost / 埋没原価■TT-account T-account / Ｔ勘定Tangible Assets / 有形固定資産Tax / 税金Taxable Income / 課税所得Tax Computation / 税額計算Tax Credits / 税額控除Tax Expense Current / 当期法人税Tax Expense Deferred / 繰延法人税Tax Rate / 税率Temporary Differences / 一時的差異Term Bonds / 一括償還社債Testing / 試用運転費Third Party / 第三者Time Value of Money / 貨幣の時間価値Time Value of Money Tables / 貨幣の時間価値表Title / 所有権Total / 合計Total Assets / 資産合計Total Costs / 総原価Total Current Assets / 流動資産合計Total Current Liabilities / 流動負債合計Total Expect Costs, Total Estimated Costs / 見積総原価Total Expenses / 費用合計Total Liabilities / 総負債額Total Liabilities and Stockholders’ Equity / 負債及び資本合計Total Revenues / 収益合計Total Stockholders’ Equity / 資本合計To the Extent Possible / 可能な限りTrade discount / 業者割引Trademark / 商標権Trading Securities / 短期的な売買を想定する有価証券Transaction / 取引Transfer / 移転Transfer of the Title / 所有権の移転Transportation Fringes / 通勤手当Transportation in / 引取運賃Treasury Bills / 米国財務省短期証券Treasury Stock / 自己株式“Treasury Stock”Method / 自己株式方式Trial Balance / 試算表■UUnadjusted Trial Balance / 修正前残高試算表Unappropriated Retained Earnings / 未処分利益剰余金Uncollectible accounts / 回収不能債権Unearned Interest / 未経過利息Unearned Profit, Deferred Gain, Unearned Gain / 前受利益Unearned Rent / 前受家賃Unearned Rent Revenue / 前受家賃Unearned Revenues / 前受収益Unemployment Compensation / 失業保険Unfavorable Expense Variance / 不利費用差異Unguaranteed Residual Value / 無保証残存価値Unit Cost / 単価Unrealized Loss on Equity Securities / 持分有価証券未実現損Unrealized Profit / 未実現利益Unusual in Nature / 性質が異常Unusual or Infrequent Items / 性質が異常または発生の頻度が低い項目Usage methods / 生産高比例法Useful Life / 耐用年数■VValuation / 評価Valuation Account / 評価勘定Valuation Method / 評価方法Variable Budget / 変動予算Variable Cost / 変動費Variables / 変数Variances / 差異Voucher / 証憑■WWarehousing / 倉庫代Warrant / 新株引受権、ワラントWarranty Liability / 製品保証引当金Weighted Average / 加重平均Weighted-Average / 総平均法Withdrawals / 引出Work-in-process / 仕掛品Work Sheet / 精算表Write Off / 償却するｂあ行IFRS・英文会計税務用語●IASC財団IASC Foundation●IRSThe Internal Revenue Service●預け金deposits paid●圧縮記帳deferred tax reserves / reduction entry●圧縮記帳積立金reserve for reduction entry●アドプションadoption●アメリカ合衆国内国歳入庁IRSThe Internal Revenue Service ●売上割戻引当金provision for sales rebates●一時所得occasional income●移動平均法moving-average method●医療費控除medical deduction●印鑑登録証明書certificate of registered seal●印紙税stamp tax●青色申告の承認申請書application for filling form tax returns ●イファースIFRSs●受取手形notes receivable●受取配当金dividends income●受取利息interest income●売上計上モレunderstatement of sales margin, currently taxable●売上計上モレ認容understatement of sales margin, currently taxable in the previous year, currently deductible●売上原価cost of sales●売上債権の増減額decrease (increase) in notes and accounts receivable-trade●売掛金accounts receivable-trade●営業活動によるキャッシュ・フローnet cash provided by (used in) operating activities●営業債権trade receivables●営業債務trade payables●親会社a parent company●親会社株式stocks of parent companyか行IFRS・英文会計税務用語●買掛金accounts payable-trade●会員権membership●開業費business commencement expenses●外形標準課税size-based taxation●会計上の見積もりaccounting estimates●会計方針accounting policies●外国為替レート変動の影響The Effects of Changes in Foreign Exchange Rates●外国税額控除foreign tax credit●解釈指針interpretation●解釈指針委員会SIC : Standing Interpretations Committee●開発費償却amortization of development expenses●加算to add to taxable income●貸倒引当金allowance for doubtful accounts●貸倒引当金繰入超過額excess allowance for doubtful accounts●貸倒引当金戻入額reversal of allowance for doubtful accounts●貸倒損失bad debt loss●カスタマー・ロイヤルティ・プログラムCustomer Loyalty Programmers●課税所得taxable income●課税取引taxable transactions●合併差益merger gain●合併法人the surviving company●可能性が高いprobable●株券share certificates●株式会社kabushikigaisha (joint-stock corporation)●株式交付費stock issuance cost●株式報酬Share-based Payment●株主資本shareholders' equity●株主名簿register of shareholders●借入費用Borrowing Costs●仮受消費税等suspense receipt of consumption taxes●仮払金suspense payments●仮払経理tentative payment based on estimated amount●為替換算調整勘定foreign currency translation adjustment●簡易課税制度simplified tax system●関係会社売掛金accounts receivable from subsidiaries and affiliates-trade●関係会社株式stocks of subsidiaries and affiliates●関係会社短期借入金short-term loans payable to subsidiaries and affiliates●関係会社長期借入金long-term loans payable to subsidiaries and affiliates●関連会社affiliated companies●関連会社に対する投資Investments in Associates●関連当事者についての開示Related Party Disclosures●機械及び装置machinery and equipment●企業会計基準委員会ASBJ（Accounting Standards Board of Japan）●企業結合Business Combinations●基準諮問会議The Standards Advisory Council●規則主義rules-based●基礎控除basis deduction●寄附金控除contribution deduction●キャッシュ・フロー計算書statement of cash flows●給与支払事務所等の開始等届出書tax report for commencement of payroll●給与所得employment income●給与所得控除employment income deduction●教育訓練費の税額控除tax credit for staff training expenses●共同支配企業Jointly Controlled Entities●共同支配投資企業による非貨幣性資産の拠出Non-Monetary Contributions by Ventures ●銀行勘定調整表bank reconciliation●均等割equalization tax●勤労学生控除working student deduction●金融資産financial assets●金融商品financial instruments●金融商品に関する開示の改善Improving Disclosures about Financial Instruments●金融負債financial liabilities●偶発資産contingent assets●偶発債務contingent liabilities●組込デリバティブEmbedded Derivatives●組込デリバティブの再査定Reassessment of Embedded Derivatives●区（市町村）民税ward (municipal) tax●区（市町村）民税ward (municipal) inhabitant tax●繰延税金資産deferred income tax assets●繰延税金資産deferred income tax liabilities●繰延資産deferred assets●繰延ヘッジ損益deferred gains or losses on hedges●継続関与continuing involvement●継続企業going concern●契約にリースが含まれているか否かの判断Determining whether an Arrangement contains a Lease●原価差異cost variance●減価償却資産の償却方法の届出書application for depreciation method of depreciable fixed assets●減価償却累計額accumulated depreciation●現金及び現金同等物cash and cash equivalents●現金主義cash basis●現在価値present value●現在原価current cost / replacement cost●健康保険health insurance●健康保険・厚生年金保険の新規適用届report of the new application for health insurance / welfare pension insurance●健康保険・厚生年金保険の被保険者資格取得届report of insured person for health insurance / welfare pension●現在の債務present obligation●原材料raw materials●源泉所得税の納期の特例の承認に関する申請書application for payment of withholding income tax on a semiannual●源泉所得税の納付書payment slip for withholding income tax●源泉徴収義務obligation to withholding income tax●源泉徴収義務者an employer who is obliged to withholding income tax●源泉徴収対象to be subject to withholding income tax●原則主義principles-based●減損impairment●現物出資contribution in kind●交際費損金不算入額entertainment expenses, not deductible (excess entertainment expenses) ●工事契約Construction Contracts●厚生年金保険料welfare insurance premium●構築物structures●公的年金控除額deduction for government pensions●後発事象Events After the Reporting Period●鉱物資源の探査及び評価Exploration for and Evaluation of Mineral Resources●顧客からの資産の移転Transfers of Assets from Customers●国外源泉所得foreign source income●国際会計基準委員会（IASC）財団The International Accounting Standards Committee Foundation●国際会計基準審議会IASB : International Accounting Standards Board●国際財務報告解釈指針委員会IFRIC : International Financial Reporting Standards●国際財務報告基準IFRSs : International Financial Reporting Interpretations Committee●国際財務報告基準の初度適用First-time Adoption of International Financial Reporting Standards●国内源泉所得domestic source income●固定資産除却損loss on retirement of noncurrent assets●固定資産税fixed assets tax●固定資産廃棄損loss on abandonment of noncurrent assets●固定資産売却損loss on sales and retirement of noncurrent assets●固定負債noncurrent liabilities●個別法specific identification method●雇用保険料employee insurance premium●コンバージェンスconvergenceさ行IFRS・英文会計税務用語●財産目録Breakdown of assets and liabilities●財政状態計算書statement of financial position●最終仕入原価法most recent purchase method●財務諸表の作成及び表示に関する概念フレームワーク。
独树一帜还是随波逐流
费者会将自身的需求放在首位ꎬ 更在意产品的独特性和新颖性ꎬ 产品效用会随购买人数增加而降
１３１
珞珈管理评论
２０２４ 年卷第 ２ 辑 ( 总第 ５３ 辑)
低ꎻ 跟随型消费者则把其他消费者的期望或行为作为自己行为参照的准则ꎬ 进而在自己的产品评
管理评论
Ｌｕｏｊｉａ Ｍａｎａｇｅｍｅｎｔ Ｒｅｖｉｅｗ
２０２４ 年卷第 ２ 辑 ( 总第 ５３ 辑)
Ｎｏ ２ꎬ ２０２４ ( Ｓｕｍ ５３)
独树一帜还是随波逐流?
消费者类型和奢侈品环保信息
交互效应对购买意愿的影响
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•冯文婷１ 李 洁２ 沈先运２ 刘陈陵２
(１ 中国地质大学 ( 武汉) 珠宝学院 武汉 ４３００７４ꎻ
侈品品牌热衷于投身可持续性实践活动ꎬ 开发可持续奢侈品的生产线ꎬ 可持续奢侈品日益成为一种
新的时尚潮流 ( Ｌｉ ＆ Ｌｅｏｎａｓꎬ ２０１９) ꎮ
可持续奢侈品是指符合环保诉求ꎬ 具有节能、 无害等可持续属性或相关联的奢侈品ꎮ 现有研究
表明ꎬ 消费者对于可持续奢侈品存在两种矛盾态度: 一方面ꎬ “ 可持续” 与自我超越、 道德和利他主
目ꎻ 阿玛尼则承诺 ２０２０ 年起避免在生产过程中使用危险化学品ꎻ 古驰也在 ２０１７ 年宣布不再使用一切
动物皮草ꎮ 此外ꎬ 在全球可持续时尚峰会上ꎬ 宝格丽首席执行官提出: “ 作为一个奢侈品品牌ꎬ 宝格
丽以其可持续性发展的品牌理念为傲ꎬ 在每一个经营环节中坚持合乎道德的生产准则” ꎮ 这表明ꎬ 奢
实验二验证消费者心理需求 ( 分化、 同化) 和奢侈品环保信息 ( 可持续、 非可持续) 的匹配一致性
金融日语用语资料
AA＆B股的併軌AB株の一本化A股A株（国内投資家向け株式）按揭ローン安全网セーフテゖネットB百分点ポント办公自动化オフゖスオートメーション保本点損益分岐点暴跌暴落する暴涨暴騰する保证债务保証債務价值保全価値保全背书，签注裏書き本期利润当期利益本期未処理的利润当期未処分利益B股B株（国外投資家向け株式）変产清算权、換价权換価権辺际効用限界効用変卖換金贬值切り下げ表決权議決権标准查打银行スタンダードチャータード标准普尔スタンダードプゕーズ并购合併買収、M＆A不良库存不良在庫不履行债务デフォルト撫养家属津贴扶養控除C财务管理財務管理财务桿杆操作財政てこ入れ财务困境財政難财源財源裁员，裁減人员リストラ、人員削減财政盈余財政黒字参股資本参加する操纵市场相場操縦长期借款長期借入金场外交易店頭取引长线品种長期銘柄产业空洞化産業空洞化炒股株を売買する超级301条款スーパー301条（ゕメリカ通商法）炒家投機家承包人請負人成交额出来高成交量でき高承攬合同請負契約承运人運送人持股制度持ち株制度重组リストラ、再編、再構築抽逃资金資金の持ち逃げ创汇外貨獲得创业投资、风险性投资ベンチャーキャピタル出价卖股株式公開買い付け初级審理フゔーストトラック初级市场、新発行市场起債市場、発行市場、生産者市場処於低潮低調次级市场、流通市场第二次市場、セコハン市場、流通市場次品、二等货ゕウトレットD呆滞不振，沈沦低迷不振贷款貸付金贷款债权ローン債権滞胀スタグフレーション呆帐，倒帐貸し倒れ担保物的价款担保物件価格倒闭倒産道琼斯ダウジョーンズ道琼斯指数ダウ工業株平均、ダウジョーンズ指数倒帐资金貸し倒れ引当金打销呆帐不良貸付の解消电子商务電子商取引、Eコマース低成本廉价大量销售ローコストオペレーション跌幅下げ幅跌破最低大关底を割る抵押，担保担保东京TOPIX指数トピックス（Topix）短期借款短期借入金短线品种短期銘柄对冲基金ヘッジフゔンド多边贸易谈判多角的貿易交渉多头買い持ち独资企业独資企業（100％出資企業）E二级市场売買市場210条款201条（米通商法）恶行通货膨胀ハパーンフレ悪意串通悪意の通謀F发包人注文者法定儲备金法定準備金法律性服务リーガルサービス法律约束力法的拘束力放棄债权債権放棄反弹反発する（下げていた相場が上昇に転じる）法人税法人税法人税及居民税法人税および住民税非法壟断技术不法な技術独占非关税壁垒非関税障壁非银行金融机构ノンバンク分股、拆股株を分割する风险リスク风险処置リスク管理风险企业ベンチャー企業风险事业、投机事业ベンチャービジネス风险意识リスク意识风险资本、风险投资基金ベンチャーキャピタル分析师ゕナリスト福布斯フォーブス浮动汇率変動為替相場、フロート制福利卫生费福利厚生費复蘇回復服务行业サービス業负增长マナス成長負债超过債務超過GG－30国际标准G－30基準概念股関連株高盛证券ゴールドマンサックス格林斯潘グリーンスパン格式条款約款各种不同的用戸需求多様なユーザーニーズ公开市场オープンマーケット公司更正会社更正公司章程定款公司整頓会社整理公正交易法公正取引法购併、收购合併M＆A、買収合併购卖力平价購買力平価官方牌价公定為替レート官方贴现率公定歩合固定負债固定負債固定汇率固定為替相場固定资产固定資産固定资产出售利得固定資産売却益固定资产出售缺损固定資産売却損固定资产占长期资本的合適率固定資産長期適合率股东株主股东大会株主総会股价株価股民投資家过戸名義書き換え国际货币基金组织IMF，国際通貨基金国际货币基金组织国際通貨基金、IMF国际接轨グローバルスタンダード国际清算银行国際決済銀行（BIS）国际收支平衡国際収支バランス国库券国債国库券市场国債市場国民总产值GNP、国民総生産国内总产值GDP、国内総生産国外投资海外投資国有企业、国企国有企業国债回购交易政府債先物現物取引国债期货交易政府債先物取引股票株式証券股票品种銘柄股票期权ストックオプション股市株式市場?股市重挫株価急落股息，股东股利株主配当金H海外代理商海外ブローカー行纪合同取次ぎ契約行情相場、市況行业标准業界標準合并結算連結決算和解和議恒生指数ハンセン指数合同当事人契約当事者核心力量、企业的关键技术コゕコンピタンス合资企业合弁企業合作企业業務提携企業H股H株红筹股レッドチップ宏观调控マクロコントロール红马甲立会人、トレーダー収货人荷受人華尓街日报ウォールストリートジャーナル华尔街ウォール街怀账不良債権換汇点スワップポント花旗银行シテゖバンク華盛頓郵报ワシントンポスト回档汇丰银行香港上海銀行回扣バックマージン、キックバック汇率為替レート回软軟化回昇戻す货幣市场金融市場、マネーマーケット活跃活況价格変动资金価格変動準備金价目表価格表降息利下げ坚挺堅調建议售价希望小売価格交付财产資産引き渡し交収受け渡し交易大庁トレーデゖングフロゕ交易櫃台カウンター交易品种取引銘柄假日经济休日経済家属津贴家族手当て加息利上げ基本条件フゔンダメンタルズ寄存人寄託者借贷平衡表貸借対照表接管管理の引継解決纠纷的各种方法紛争解決メニュー解決争议方法紛争解決方法借款借入金节税節税解除合同契約解消机構投资者機関投資家机会成本機会コスト经纪商市场デゖーラー市場記录，列入計上经常利润経常利益经常收支率経常収支比率经纪人、经纪公司ブローカー经济衰退景気後退、リセッション经济萧条不景気经济增长経済成長精算程序精算手続き精算组精算委員会经销商代理店、エージェンシー、デゖーラー经营分析経営分析经营管理不善ずさん経営经营体制ビジネスシステム经营网点営業拠点浄値报酬率自己資本収益率浄资产价値純資産価値紧急进口限制セーフガード、緊急輸入制限金融重建基金金融建て直し基金金融监理効能金融監督機能金融机关金融機関金融集团フゖナンシャルグループ金融控股公司金融持ち株会社金融派出商品デリバテゖブ金融危机金融危機金融衍生产品デリバテゖブ、金融派生商品进入市场壁垒市場参入障壁禁止償还的保全処理弁済禁止の保全処分禁止目录ネガテゖブリスト即時公布リゕルタム開示技术秘密转让ノウハウ譲渡集团经营グループ経営机械设备機械装置J.P.摩根J.P.モルガンK开盘寄り付き（午前または午後の最初の立会）开盘价始値看跌先安、弱気看好好感する、先高と見る看涨あげ相場、強気可持续发展持続可能な発展科技股、科技概念股ハテク株可转让定期存単（NCD）譲渡可能預金証書（NCD）控股公司持ち株会社控股企業買収控股企业持ち株会社、ホールデゖングカンパニー空投売り持ち跨国公司多国籍企業会计报表財務諸表L蓝筹股ブルーチップ、優良株联邦儲备委员会連邦準備委員会联邦资金市场フェデラルフゔンドマーケット联合国国际貿易法委员会国連国際商事取引委員会（UNCITRAL）联网化オンラン化例行停牌取引停止ルール里根的经济政策レーガノミックス利害关係人ステークホルダー李门兄弟证券レーマンブラザーズ零利率政策ゼロ金利政策利润，盈利利益流动負债流動負債流动资本流通資本流动资产流動資産利息金利履行债务能力債務履行能力倫敦金融時报ロンドンフゖナンシャルタムズ律師弁護士M买空空売り卖空空買い卖买司令売買オーダー毛利率売上総利益率冒险资本ベンチャーキャピタル贸易保护主义保護貿易主義贸易壁垒貿易障壁贸易磨擦貿易摩擦贸易逆差輸入超過、入超贸易顺差輸出超過、出超贸易制裁貿易制裁美国大通银行チェースマンハッタン美国连邦存款保险公司連邦預金保险会社、FDIC美国商业银行バンカメリカ美国信托证券ADR美国运通银行ゕメリカンエクスプレス美联储FRB、ゕメリカ連邦準備委員会美联银行フゔーストユニオンナショナルバンク美林证券メリルリンチ摩根士丹利モルガンスタンレー目标管理MBO穆迪投资服务ムーデゖーンベスターズサービス母公司親会社N纳税前利润税引き前当期利益纳斯达克ナスダック内部保留金内部留保内联网ントラネット内幕交易ンサダー取引内向型国内志向型の内需内需牛市、多头市场強気相場、上昇相場这个是中国金融网金融时报中国金融界网——全球最大金融门户网站专门的金融证券培训网/channel/1149.html东方财富网证券其实包含于金融的，有必要了解下首先你要了解一下金融方面的基本知识，概念要有个初步了解，否则别人一个专业术语就把你弄晕了，那肯定听不懂的。
采购常用商务英语之议价篇
采购常用商务英语之议价篇Busine ss is closed at this price.交易就按此价敲定。
Your priceis inacce ptabl e (unacce ptabl e). 你方价格可以（不可以）接受。
Your priceis feasib le (infeas ible). 你方价格是可行（不可行）的。
Your priceis workab le. 你们出价可行。
Your priceis realis tic (unreal istic). 你方价格合乎实际（不现实）。
Your priceis reason able(unreas onabl e). 你方价格合理（不合理）。
Your priceis practi cable (imprac ticab le).你方价格是行得通的（行不通）。
Your priceis attrac tive(not attrac tive).你方价格有吸引力（无吸引力）。
Your priceis induci ng (not induci ng).你方价格有吸引力（无吸引力）。
Your priceis convin cing(not convin cing).你方价格有吸引力（无吸引力）。
Your priceis compet itive (not compet itive).你方价格有竞争力（无竞争力）。
The goodsare (not) compet itive ly priced.此货的定价有（无）竞争力。
Wordsand Phrase sprice价格，定价，开价priced已标价的，有定价的pricin g 定价，标价priced catalo gue 定价目录priceof commod ities物价pricin g cost 定价成本pricecard 价格目录pricin g method定价方法pricelist 定价政策，价格目录，价格单pricin g policy定价政策priceformat价格目录，价格表pricetag 价格标签，标价条pricecurren t (p.c.) 市价表（二）Priceis turnin g high(low). 价格上涨（下跌）。
ZARA模式简介英文版
Business Model (cont`d)
Retailing
consists of merchandising and store operations Stores places in premium streets and city centers Set fabulous window-display store Main retailing tactic: create scarcity Very low advertisements Aims: reduce inventory and marked-down prices
Euro-Centric Model
Diseconomies of Scale
Threats
Potential Oversaturation in Europe Rivals may copy Zara's strategy Competition from Chinese and other external manufacturers Manufacturing base in Spain may become Expensive
Design
Coordinate with R&D and also with stores itself to catch new trends
Ability to produce fast fashion
Marketing
Market Penetration:
Own subsidiaries Joint Ventures Franchising
Competitive Advantage
金融日语
上げ幅漲幅アナリスト分析師ＥＰＳ１株あたり利益【Earnings Per Share】毎股利潤mei3gu3 li4run4 インサイダー情報内幕信息インサイダー取引内幕交易インターバンク市場【interbank markets】同業拆借市場インターバンク・レート【interbank rate】同業拆借率tong2ye4 chai1jie4lu:4ウォール街華尓街売り持ち【short position; oversold position】空頭ＦＲＢアメリカ連邦準備制度理事会【Federal Reserve System】美聯儲Mei3lian2chu3＝〔美国聯邦儲備委員会〕Ｍ＆Ａ企業の合併・買収併購bing4gou4＝〔合併収購〕延滞債権呆账オイルマネー【oil money】石油資金shi2you2 zi1jin1ＯＤＡ；政府開発援助（日本）政府開発援助ＯＥＭ；相手先ブランド生産貼牌生産／定牌生産大引け；最終の立会収盤外貨獲得創匯外貨準備外匯儲備外向型企業；対外志向型企業；輸出志向型企業外向型企業外向型経済外向型経済外資系企業外資企業買い持ち【long position】多頭格付け；信用ランク評級格付け機関；格付け会社評級機構貸し倒れ不良債権可処分所得可支配収入価値保全保値合作企業（業務提携企業）【cooperatively managed enterprise】合作企業株価収益率；ＰＥＲ【Price Earning Ratio】股价收益率株価純資産倍率；ＰＢＲ【Price Book-value Ratio】股价帳面資産比率株式公開買い付け；ＴＯＢ【Take Over Bit】公開收購股票株式の持ち合い互相持股株主資本利益率；ＲＯＥ【Return On Equity】股東回報率／浄資産収益率株主総会股東会株を分割する分股／拆股株を売買する（俗に）炒股空売り【short selling】売空空買い【bull】買空借り越し；残高不足【overdraw】透支企業買収（企業の株式を一定比率買い占める）控股キャピタルゲイン【capital gains】資本利得緊急輸入制限；セーフガード【safe guard】緊急進口限制デリバティブ【derivatives】金融衍生産品グリーン障壁；環境障壁景気後退；リセッション経済衰退経済主体【economic entity；economic unit】経済実体下落相場；下げ相場；弱気相場；ベアマーケット【bear market】熊市減価償却【depreciation】折旧権利落ち除権好感する；先高と見る看好公定歩合 (官方)貼現率三資企業（三つの外資系企業）三資企業国際会計基準【International Accounting Standards；ＩＡＳ】国際会計標準国際決済銀行（ＢＩＳ）国際清算銀行国際収支のバランス国際収支平衡午後の立ち会い；後場晩盤午前の立ち会い；前場早盤固定為替相場固定匯率財務諸表財務報表下げ幅跌幅産業空洞化産業空洞化残高不足；借り越し【overdraw】透支時価総額【aggregate market value】股票時价総値資産運用理財市場参入障壁進入市場壁塁持続可能な発展【sustainable development】可持続発展ジニ係数【Gini coefficient 】基尼系数資本参加する参股上海取引所指数上証指数上昇する上漲上昇相場；上げ相場；強気相場；ブルマーケット【bull market; long market】牛市深セン取引所指数深証成指スーパー３０１条（アメリカ通商法）超級３０１条款スタグフレーション滞脹ストックオプション【stock option; share option】股票期権ストップ高漲停／漲停板ストップ安跌停セーフガード【safe guard】；緊急輸入制限緊急進口限制セーフティネット【safty net】安全網前場；午前の立ち会い早盤総資本利益率；ＲＯＡ【Return On Asset】総資産収益率相場；市況行情底値を打つ打底底値を探る探底損益分岐点損益平衡点代理店；エージェンシー代理商ダウ工業株平均；ダウ・ジョーンズ指数道瓊斯指数Dao4 Qiong2si1 zhi3shu4＝〔道指〕多国籍企業跨国公司立会人；トレーダー紅馬甲ＷＴＯに加盟する入世ダンピング傾銷知識型経済【knowledge economy】知識経済通貨バスケット一籃子貨幣強気看漲ＴＯＢ；株式公開買い付け【Take Over Bit】公開收購股票デイトレーダー；職業投資家職業股民でき高成交量デフォルト【default】不履行債務デフレ通貨緊縮／通縮デフレ・スパイラル通貨緊縮循環／螺旋型通貨緊縮電子商取引；Ｅコマース電子商務店頭取引場外交易倒産する；破産する破産／倒閉独立採算自負盈虧ＴＯＰＩＸ東証株価指数取引中止；オーダーストップ停盤ドルペッグ制【dollar peg】釘住美元（匯率制度）内需内需拉動～／内需を喚起する。
联想记忆法背单词
?ay——“不！”凯说,“（不）可以支付干草的钱。
”。
白天（去）海湾的路上光线闪烁,有只快乐的松鸡在下蛋。
nay [nei] ad.<书>不仅如此,而且;n.拒绝,反对,投反对票;ad.<古>否,不。
kay [kei] n.凯（女子名）。
say [sei] v.说,讲,背诵,念,表示,比方说,假定;n.话语,想说的意见,发言权。
may [mei] aux.可能,也许,可以,祝,愿;n.(may)五月,能,可能。
pay [pei] n.薪水,工资;v.支付,交纳,给予,有利,值得,合算。
hay [hei] n.干草,黑河(位于英属哥伦比亚)。
day [dei] n.天,白天,日子,白昼。
bay [bei] n.海湾,狗吠声,绝路;vt.吠,使走投无路;vi.吠。
way [wei] n.路,行业,规模,情形;a.途中的;ad.远远地,大大地,非常。
ray [rei] n.光线,闪烁,微量;vi.射出光线,浮现;vt.放射,显出。
gay [^ei] a.快乐的,高兴的,轻快的,华美的,五光十色的。
jay [dvei] n.鸟,松鸡,碎嘴唠叨的人,傻瓜。
lay [lei] vt.放置,产(卵);vi.下蛋,打赌;n.位置,形势;a.世俗的,外行的;vbl.lie过去式。
?ap——戴着无边帽,伏在膝盖的地图上小睡,偶然有吵嚷声,像斥责和攻击;缺口处的树液,如水龙头流出的半流质食物。
cap [kap] n.帽子,军帽,(瓶)帽,(笔)帽;vt.戴帽子,盖在...顶上。
lap [lap] n.膝盖,舔声,重叠的部分;v.（使）重叠,围住,轻拍,舔食,泼溅,拍打。
map [map] n.地图,图;v.绘制地图。
nap [nap] n.(白天)小睡,打盹,细毛,孤注一掷;vi.小睡,疏忽。
hap [hap] n.偶然,机会,运气;vi.偶然发生。
yap [jap] vi.狂吠,吵嚷;n.狂吠声,废话,无赖。
贸易英语日语汉语对照
guaranteed quality rebate cost
floor price agreed pe
英 文
bank reference credit enquiry
standing
financial and moral standing
rumor strict secrecy
英 文
consign to sell patronage trade fair care of;c/o pamphlet
procurement tie-in sale sales route
inquiry(美）；enquiry(英） catalog(美）；catalogue(英）
item sample brand;description specification market;price estimate sheet idea price limited price rockbottom price;lowest quotation discount discount rate cash price stock subtitute goods margin
付款條件 檢査；査對
交貨
退回；退貨；交還 取消
delivery date
payment term check
delivery;despatch
return;back cancel
産地証明書
半舊品；二手貨
即時交貨；即時交付
中 文
country of origin(certificate of origin) second hand goods prompt delivery
price-list
修訂定価表
revised price-list
外汇相关英语词汇
外汇相关英语词汇--------------------------------------------------------------------------------AABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation paper 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公开(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。
ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证[股市] 指由负责保管所存托外国股票的存托银行所发行一种表明持有人拥有多少外国股票(即存托股份)的收据。
ADR一般以美元计价和进行交易，及被视为美国证券。
对很多美国投资者而言，买卖ADR比买卖ADR所代表的股票更加方便、更流动、成本较低和容易。
大部份预托收据为ADR；但也可以指全球预托收(GDR) ，欧洲预托收据(EDR) 或国际预托收据(IDR) 。
外企公司常用英文缩写
外企日常工作中常用的英语术语和缩写语办公室职员( Office Clerk )加入公司的整个过程为例，弓I岀在跨国公司(MNC-Multi-National Company)工作中，日常人们喜欢经常使用的术语( Terminology )和缩写语(Abbreviation )。
［找工作Job Search in g］我立志大学毕业后加入一家跨国公司。
我制作了精美的个人简历( Resume, cv)。
我参加了校园招聘( Campus Recruitment )。
我关注报纸招聘广告( Recruiting Ads)。
我也经常浏览招聘网站( Recruiting Website )。
我还参加人才招聘会( Job Fair )。
［参加面试Be in vited for In terview］我选择了几家中意的公司，投岀了简历。
终于接到了人力资源部(Huma n Resources Departme nt )邀请面试的通知。
经过几轮面试( In terview )和笔试(Writte n Test) 我终于接到了XXXX 公司的聘用书(Offer Letter )。
这是一家独资/合资企业(Wholly Foreig n-Owned Compa ny/Joi nt-Ve nture )。
［录用条件Employment Terms］我隶属XX部门(Department )。
我的职位(Position )是XXXX。
我的工作职责(Job Responsibilities )是XXXX。
我的直接上司( Direct Supervisor )是XXX。
我的起点工资(Starting Salary )是XXXX。
我的入职日期(Join-Date )是XXXX。
我的试用期(Probatio n )是3 个月。
首期劳动合同( Labor Con tract/Employme nt Con tract )的期限(Term )是3 年。
初中英语单词表大全
初中英语词汇表注：n 名词 v 动词 adj形容词adv 副词 prep介词 conj连词phr。
短语 num数词 pron 代名词第一册1—--—8331 what ［hwɔt］pron 什么2 is [iz］v 是3 what’s [hwɔts］what is 的缩写形式4 your [juə］pron 你的,你们的5 name [neim] n 名字6 my［mai］pron 我的7 I [ai］pron 我8 am［æm] v 是9 I'm [aim］I am 的缩写形式10 in［in］prep 在。
里（内，上)11 row ［rəu］n （一）排,（一）行12 one [w∧n］num 一13 number ['n∧mbə］n 数字，号码14 two［tu:］num 二15 too［tu：］adv 也16 three[θri：] num 三17 are [ɑ:］v 是18 you［ju:] pron 你,你们19 yes ［jes］adv 是20 four ［fɔ：] num 四21 five [faiv] num 五22 no [nəu］adv & adj 不，不是23 not［n∧t］adv 不24 hi ［hai］int 喂（问候或唤起注意）25 class ［klɑ:s] n （学校里的）班级,年级26 grade［greid] n 年级27 six [siks］num 六28 seven [’sevn] num 七29 eight［eit］num 八30 nine［nain］num 九31 ten ［ten］num 十32 zero [’ziərəu］num ＆n 零33 plus ［pl∧s]prep 加，加上34 it ［it］pron 它35 It’s [its］it is 的缩写形式36 how [hau］adv (指程度）多少,怎样37 old ［əuld］adj ...岁的，老的38 eleven[i’levn］num 十一39 twelve［twelv］num 十二40 minus［'mainəs] prep减，减去41 thirteen ['θə:ti:n］num 十三42 fourteen ['fɔ：’ti：n］num 十四43 fifteen［’fif’ti：n］num 十五44 hello ［hə’ləu] int喂(问候或唤起注意）45 please［pli：z］int 请46 can ［kæn] v.aux 能，可以，会47 spell［spel] v 拼写48 that [ðæt] pron 那，那个49 secret［'si:krit］n 秘密50 this [ðis］pron 这，这个51 in ［in] prep 用。
表示数字的前缀[优秀范文5篇]
![表示数字的前缀[优秀范文5篇]](https://img.taocdn.com/s3/m/21ff9d41a517866fb84ae45c3b3567ec112ddc56.png)
表示数字的前缀[优秀范文5篇]第一篇：表示数字的前缀表示数字的前缀 a）表示“one（1）” ϖ mono-, mon-*（Gr．）monocycle n．单轮车monotone n．单调；无变化monarchy n．君主制ϖ uni-（L．）uniform a．均一的n．制服unify vt．统一Unique [ju:'ni:k] a．唯一的 b）表示“two（2）” ϖ di-（Gr．）diatomic a．二原子的dioxide n．二氧化物ϖ bi-/bin-（L．）bicycle ['baisikl] n．自行车（二轮车）binocular n．双眼望远镜c）表示“three（3）” ϖtri-（Gr．/L．）tricycle n．三轮车triangle n．三角形d）表示“four（4）” ϖ tetra-（Gr．）tetragon n．四角形ϖquadr（i）-（L．）quadrangle n．四角形quadruped n．四足兽e）表示“five（5）” ϖpent（a）-（Gr．）pentagon n．五角形（the pentagon美国国防部，因其建筑物造形为五角形，也称五角大楼）pentathlon（the…）五项运动 f）表示“six（6）” ϖ hex（a）-（Gr．）hexagon n．六角形 g）表示“seven（7）” ϖ hept（a）-（Gr．）heptagon n．七角形ϖ sept-（L．）September n．九月（原罗马历September为七月，后因纪念Julius Caesar而把七月更名为July ,以及纪念 Augustus Caesar而把八月更名为August ,因此September就被挤位移指九月。
）h）表示“eight（8）” ϖ oct（a ,o）-（Gr．/L．）octopus n．章鱼（因有八只脚）October n．十月（原罗马历为八月，因被挤而顺移指十月）i）表示“nine（9）” ϖnovem-（L．）November n．十一月（原罗马历为九月）j）表示“ten（10）” ϖdec（a）-（Gr．）decagon n．十角形decathlon n．十项运动December n．十二月（原罗马历为十月）ϖdeci-（L．）decimal a．十进法的 k）表示“hundred（100）” ϖ hecto-（Gr．）hectolitre n．百升/公石ϖ cent（i）-（L．）centigrade['sentigreid] a．分为一百度的century n．一世纪（100）年 L）表示“thousand（1000）” ϖ kilo-（Gr．）kilometer 一千米/一公里ϖ milli-（L．）millenary n．一千年cf：千禧年millilitre n．千分之一升（ICC）m）表示“many/much（许多）” ϖpoly-（Gr．）polygon n．多角形ϖmult（i）-（L．）multitude n．多数；群众n）表示“half（一半）” ϖhemi-（Gr．）hemisphere n．半球ϖsemi-（L．）semicircle n．半圆o）表示“same（相同）/equal（同等）” ϖhomo-（Gr．）homosexual a．同性恋的ϖ equi-（L．）equiangular a．等角的，an equiangular triangle等角三角形第二篇：表示数量关系的前缀(六)英语词根词缀记单词（六）常用表示数量关系的前缀marco-, micro-, mini-, multi-, poly-, semi-, half-，1.macro-表示“宏伟，大”macroworld 宏观世界（macro+world 世界）macrostructure 宏观结构（macro+structure 结构）macroscale 大规模的（macro+scale 规模）macrobian 长寿的（macro+bi 生命＋an→大生命→长寿）macroclimate 大气候（macro+climate 气候）macrophysics 宏观物理学（macro+physics 物理）macroeconomics 宏观经济学（macro+economics 经济学）macrocosm n.宇宙,宏观世界(macro宏大+cosm世界,宇宙→n.宇宙,宏观世界)2.micro-表示“微，小”microscope 显微镜（micro+scope 看→看小东西→显微镜）microworld 微观世界（micro+world 世界）microskirt 超短裙（micro+skirt 裙子）microwave 微波（micro＋wave 波）microbe 微生物（micro+be=bi 生命→小生命→微生物）microbiology 微生物学（micro+bilolgy 生物学）microfilm 微缩胶卷（micro+film 胶片）microcosm微观世界(micro微小+cosm世界,宇宙→n.微观世界)3.mini-表示“小”minibus 小公共汽车（mini+bus 公共汽车）miniskirt 超短裙（mini＋skirt 裙子）miniwar 小规模战争（mini+war 战争）miniature 小画象，缩影（mini+ature 表示物品→小物品→小画象）minify 使…缩小（mini+fy→小化）minimal 最低限度的（minim=mini+al→最小的）minimum 最小量（minim+um）minion 仆人（minim+on→小人〔仆人自称小人〕）deminish 缩小的，减少的（de+mini 小+ish→使…小→缩小）4.Multi-表示”很多,很多”multilingual a.多种语言的(multi+lingual 方向的)multidirectional a.多方向的(multi+directional 方向的)multiple a.多样的;多功能的(multi+pile→多的→多功能的)multiply a.乘;繁殖(multi+ply 表动词→变多→乘)multiform a.多种多样的(multi+form 形式)multicultural a.多种文化的(multi+cultural 文化的)multimedia a.多媒体的(multi+media 媒介)multitude a.多数;群众(multi+tude 状态→多的状态→多数)5.poly-表示“多”polyandry 一妻多制（poly+andry 男人）polyglot 通晓多种语言者（poly+math 数学；知识）polyfunctional 多功能的（poly+functional 有功能的）6.semi-表示“半”semimonthly 半月刊（semi+monthly 月刊）semicolony 半殖民地（semi+colony 殖民地）semiconductor 半导体（semi+conductor 导体）semicircle 半圆（semi+circle 圆）semiautomatic 半自动的（semi+automatic 自动的）7.half-半；一半half-adder 半加器...half-amplitude 半幅度...half-and-half a.两种成分各半的ad.各半...half-angle 半角...half-baked a.半熟的,未完成的,准备不足的,不完整...half-blindness 偏盲,半盲...half-blood 半血缘...half-blooded a.混血的,杂种的,同父异母的...half-boiled a.半熟的,半沸的...half-bred a.杂种的,缺乏教养的,没规矩的...half-breed n.混血儿...half-bridge 半桥...half-caste n.(欧亚)混血儿...half-cracked a.迟钝的...half-cycle 半周期...half-hearted a.半心半意的,不认真的...half-hour n.半小时,三十分钟a.半小时的,三十分...half-length a.半身的,半身像的n.半身像,半身肖像...half-moon n.半月,半月形a.半月的,半月形的半月...half-path 半道路...half-pay n.半薪...half-period 半周...half-proof 部分证据...half-round a.半圆形的...half-shot a.半醉的...half-sister n.异父姐妹,异母姐妹同父异母或同母异父...half-space 半空格...half-speed 半速...half-truth n.半真半假的陈述只有部分真实性的欺骗性...half-width 半宽度;半强度宽度...half-wit n.鲁钝者,愚蠢者,弱智者...half-witted a.愚笨的,智力有缺陷的...half-word 半字...half-yearly a.每半年的ad.每半年地每半年的...halfback n.(足球)前卫...halfbrother n.异父兄弟,异母兄弟...halfhearted a.不认真的,无兴趣的,不热心的...halfpenny n.半便士硬币,半便士价值...halfpennyworth n.仅值半便士的东西,无价值之物...halfterm n.期中假...halftime n.中场休息...halftone n.网板,中间色,半音...halfway a.中途的,不彻底的,部分的ad.半路地...第三篇：英语中表示否定的前缀小结否定前缀英语中有许多表示否定的前缀，主要有dis-in-im-il-ir-un-mis-non-dis-de-anti-counter-等，它们分别用在那些词上呢，有那些区别呢？dis-主要加在名词、形容词，动词之前，dis-为否定前缀的词有：disadvantage缺点、dishonorable不光彩的、disagree不同意等；in-常加在形容词，名词之前，如incorrect不正确的、inability无能无力、inaccurate不准确的等；im-加在字母m,b,p之前，这样的词有impossible不顺能的、impolite不礼貌的、impudence厚颜无耻；il-主要加在以1开头的单词的前边，比如：illegal非法的、illiterate文盲的没有文化的、illogical不合逻辑的；ir-放在以r开头的英语单词前面，比如：irregular不稳定的、irresistable不可抵抗的、irresolvable不能分解的不能解决的；un-主要放于名词，形容词，副词前面，常见的例子有unfinished未完成的、undoubted无疑的、unemployment失业；non-加在形容词、名词前，这样以non-为否定前缀的词有non-existence不存在、non-essential不主要的、non-electrical非电的；而mis-加在动词、名词前，例词misunderstand误解、misjudge误判、misleading误导、misfortune不幸；dis-加在动词之前，例词有disappear消失、disarm解除武装、disconnect失去联系；de-加在名词、形容词前，常见的例词有demobilize遣散使…复员、decolor 脱色漂白； anti-加在名词、形容词前边。
罗斯公司理财题库cha17之欧阳科创编
Chapter 17Capital Structure: Limits to the Use of Debt Multiple Choice Questions1. The explicit costs, such as the legal expenses, associated with corporate default are classified as _____ costs.A. flotationB. beta conversionC. direct bankruptcyD. indirect bankruptcyE. unlevered2. The costs of avoiding a bankruptcy filing by a financially distressed firm are classified as _____ costs.A. flotationB. direct bankruptcyC. indirect bankruptcyD. financial solvencyE. capital structure3. The explicit and implicit costs associated with corporate default are referred to as the _____ costs of a firm.A. flotationB. default betaC. direct bankruptcyD. indirect bankruptcyE. financial distress4. Indirect costs of financial distress:A. effectively limit the amount of equity a firm issues.B. serve as an incentive to increase the financial leverage of a firm.C. include direct costs such as legal and accounting fees.D. tend to increase as the debt-equity ratio decreases.E. include the costs incurred by a firm as it tries to avoid seeking bankruptcy protection.5. The legal proceeding for liquidating or reorganizing a firm operating in default is called a:A. tender offer.B. bankruptcy.C. merger.D. takeover.E. proxy fight.6. The value of a firm is maximized when the:A. cost of equity is maximized.B. tax rate is zero.C. levered cost of capital is maximized.D. weighted average cost of capital is minimized.E. debt-equity ratio is minimized.7. The optimal capital structure has been achieved when the:A. debt-equity ratio is equal to 1.B. weight of equity is equal to the weight of debt.C. cost of equity is maximized given a pre-tax cost of debt.D. debt-equity ratio is such that the cost of debt exceeds the cost of equity.E. debt-equity ratio selected results in the lowest possible weighed average cost of capital.8. In a world with taxes and financial distress, when a firm is operating with the optimal capital structure:I. the debt-equity ratio will also be optimal.II. the weighted average cost of capital will be at its minimal point. III. the required return on assets will be at its maximum point. IV. the increased benefit from additional debt is equal to the increased bankruptcy costs of that debt.A. I and IV onlyB. II and III onlyC. I and II onlyD. II, III, and IV onlyE. I, II, and IV only9. The optimal capital structure will tend to include more debt for firms with:A. the highest depreciation deductions.B. the lowest marginal tax rate.C. substantial tax shields from other sources.D. lower probability of financial distress.E. less taxable income.10. The optimal capital structure of a firm _____ the marketed claims and _____ the nonmarketed claims against the cash flows of the firm.A. minimizes; minimizesB. minimizes; maximizesC. maximizes; minimizesD. maximizes; maximizesE. equates; (leave blank)11. The optimal capital structure:A. will be the same for all firms in the same industry.B. will remain constant over time unless the firm makes an acquisition.C. of a firm will vary over time as taxes and market conditions change.D. places more emphasis on the operations of a firm rather than the financing of a firm.E. is unaffected by changes in the financial markets.12. The basic lesson of MM theory is that the value of a firm is dependent upon the:A. capital structure of the firm.B. total cash flows of the firm.C. percentage of a firm to which the bondholders have a claim.D. tax claim placed on the firm by the government.E. size of the stockholders claims on the firm.13. Corporations in the U.S. tend to:A. minimize taxes.B. underutilize debt.C. rely less on equity financing than they should.D. have extremely high debt-equity ratios.E. rely more heavily on bonds than stocks as the major source of financing.14. In general, the capital structures used by U.S. firms:A. tend to overweigh debt in relation to equity.B. are easily explained in terms of earnings volatility.C. are easily explained by analyzing the types of assets owned by the various firms.D. tend to be those which maximize the use of the firm's available tax shelters.E. vary significantly across industries.15. The MM theory with taxes implies that firms should issue maximum debt. In practice, this is not true because:A. debt is more risky than equity.B. bankruptcy is a disadvantage to debt.C. firms will incur large agency costs of short term debt by issuing long term debt.D. Both A and B.E. Both B and C.16. Although the use of debt provides tax benefits to the firm, debt also puts pressure on the firm to:A. meet interest and principal payments which, if not met, can put the company into financial distress.B. make dividend payments which if not met can put the company into financial distress.C. meet both interest and dividend payments which when met increase the firm cash flow.D. meet increased tax payments thereby increasing firm value.E. None of the above.17. Given realistic estimates of the probability and cost of bankruptcy, the future costs of a possible bankruptcy are borne by:A. all investors in the firm.B. debtholders only because if default occurs interest and principal payments are not made.C. shareholders because debtholders will pay less for the debt providing less cash for the shareholders.D. management because if the firm defaults they will lose their jobs.E. None of the above.18. Conflicts of interest between stockholders and bondholders are known as:A. trustee costs.B. financial distress costs.C. dealer costs.D. agency costs.E. underwriting costs.19. One of the indirect costs of bankruptcy is the incentive for managers to take large risks. When following this strategy:A. the firm will rank all projects and take the project which results in the highest expected value of the firm.B. bondholders expropriate value from stockholders by selecting high risk projects.C. stockholders expropriate value from bondholders by selecting high risk projects.D. the firm will always take the low risk project.E. Both A and B.20. One of the indirect costs to bankruptcy is the incentive toward underinvestment. Following this strategy may result in:A. the firm always choosing projects with the positive NPVs.B. the firm turning down positive NPV projects that it would clearly accept in an all equity firm.C. stockholders contributing the full amount of the investment, but both stockholders and bondholders sharing in the benefits of the project.D. Both A and C.E. Both B and C.21. Which of the following is true?A. A firm with low anticipated profit will likely take on a high level of debt.B. A successful firm will probably take on zero debt.C. Rational firms raise debt levels when profits are expected to decline.D. Rational investors are likely to infer a higher firm value from a zero debt level.E. Investors will generally view an increase in debt as a positive sign for the firm's value.22. Studies have found that firms with high proportions of intangible assets are likely to use ____________ debt compared with firms with low proportions of intangible assets.A. moreB. the same amount ofC. lessD. either more or the same amount ofE. any amount of debt23. What three factors are important to consider in determining a target debt to equity ratio?A. Taxes, asset types, and pecking order and financial slackB. Asset types, uncertainty of operating income, and pecking order and financial slackC. Taxes, financial slack and pecking order, and uncertainty of operating incomeD. Taxes, asset types, and uncertainty of operating incomeE. None of the above.24. An exchange may offer:A. allow customers a 30 day money-back guarantee on the firm's product.B. allow customers a 90 day warranty on the firm's product from defects.C. allow bondholders to exchange some debt for stock.D. allow stockholders to exchange some of their stock for debt.E. Both C and D.25. Which of the following is not empirically true when formulating capital structure policy?A. Some firms use no debt.B. Most corporations have low debt-asset ratios.C. There are no differences in the capital-structure of different industries.D. Debt levels across industries vary widely.E. Debt ratios in most countries are considerably less than 100%.26. When shareholders pursue selfish strategies such as taking large risks or paying excessive dividends, these will result in:A. no action by debtholders since these are equity holder concerns.B. positive agency costs, as bondholders impose various restrictions and covenants which will diminish firm value.C. investments of the same risk class that the firm is in.D. undertaking scale enhancing projects.E. lower agency costs, as shareholders have more control over the firm's assets.27. Indirect costs of bankruptcy are born principally by:A. bondholders.B. stockholders.C. managers.D. the federal government.E. the firm's suppliers.28. The value of a firm in financial distress is diminished if the firm:A. is declared bankrupt and proceeds to be liquidated.B. is declared insolvent and undergoes financial reorganization.C. is a partnership.D. Both A and C.E. Both A and B.29. Covenants restricting the use of leasing and additional borrowings primarily protect:A. the equityholders from added risk of default.B. the debtholders from the added risk of dilution of their claims.C. the debtholders from the transfer of assets.D. the management from having to pay agency costs.E. None of the above.30. If a firm issues debt but writes protective and restrictive covenants into the loan contract, then the firm's debt may be issued at a _____ interest rate compared with otherwise similar debt.A. significantly higherB. slightly higherC. equalD. lowerE. Either A or B31. When graphing firm value against debt levels, the debt level that maximizes the value of the firm is the level where:A. the increase in the present value of distress costs from an additional dollar of debt is greater than the increase in the present value of the debt tax shield.B. the increase in the present value of distress costs from an additional dollar of debt is equal to the increase in the present value of the debt tax shield.C. the increase in the present value of distress costs from an additional dollar of debt is less than the increase of the present value of the debt tax shield.D. distress costs as well as debt tax shields are zero.E. distress costs as well as debt tax shields are maximized.32. When firms issue more debt, the tax shield on debt _____, the agency costs on debt (i.e., costs of financial distress) _____, and the agency costs on equity _____.A. increases; increase; increaseB. decreases; decrease; decreaseC. increases; increase; decreaseD. decreases; decrease; increaseE. increases; decrease; decrease33. The free cash flow hypothesis states:A. that firms with greater free cash flow will pay more in dividends reducing the risk of financial distress.B. that firms with greater free cash flow should issue new equityto force managers to minimize wasting resources and to work harder.C. that issuing debt requires interest and principal payments reducing the potential of management to waste resources.D. Both A and C.E. Both B and C.34. Issuing debt instead of new equity in a closely held firm more likely:A. causes the owner-manager to work less hard and shirk their duties as they have less capital at risk.B. causes the owner-manager to consume more perquisites because the cost is passed to the debtholders.C. causes both more shirking and perquisite consumption since the government provides a tax shield on debt.D. causes agency costs to fall as owner-managers do not need to worry about other shareholders.E. causes the owner-manager to reduce shirking and perquisite consumption as the excess cash flow must be used to meet debt payments.35. The pecking order states how financing should be raised. In order to avoid asymmetric information problems and misinterpretation of whether management is sending a signal on security overvaluation, the firm's first rule is to:A. finance with internally generated funds.B. always issue debt then the market won't know when management thinks the security is overvalued.C. issue new equity first.D. issue debt first.E. None of the above.36. Growth opportunities _______ the _____ of debt financing.A. increase; advantageB. decrease; advantageC. decrease; disadvantageD. Both A and CE. None of the above37. Which of the following industries would tend to have the highest leverage?A. DrugsB. ComputerC. PaperD. ElectronicsE. Biological products38. The introduction of personal taxes may reveal a disadvantage to the use of debt if the:A. personal tax rate on the distribution of income to stockholders is less than the personal tax rate on interest income.B. personal tax rate on the distribution of income to stockholders is greater than the personal tax rate on interest income.C. personal tax rate on the distribution of income to stockholders is equal to the personal tax rate on interest income.D. personal tax rate on interest income is zero.E. None of the above.39. In Miller's model, when the quantity [(1 - Tc)(1 - Ts) = (1 - Tb)], then:A. the firm should hold no debt.B. the value of the levered firm is greater than the value of the unlevered firm.C. the tax shield on debt is exactly offset by higher personal taxes paid on interest income.D. the tax shield on debt is exactly offset by higher levels of dividends.E. the tax shield on debt is exactly offset by higher capital gains.40. In a Miller equilibrium, what type of investments do high tax bracket investors tend to hold?A. BondsB. StocksC. DebenturesD. Both stocks and bonds.E. Neither stocks nor bonds.41. The TrunkLine Company will earn $60 in one year if it does well. The debtholders are promised payments of $35 in one year if the firm does well. If the firm does poorly, expected earnings in one year will be $30 and the repayment will be $20 because of the dead weight cost of bankruptcy. The probability of the firm performing poorly or well is 50%. If bondholders are fully aware of these costs what will they pay for the debt? The interest rate on the bonds is 10%.A. $25.00B. $27.50C. $29.55D. $32.50E. $35.0042. The TrunkLine Company debtholders are promised payments of $35 if the firm does well, but will receive only $20 if the firm does poorly. Bondholders are willing to pay $25. The promised return to the bondholders is approximately:A. 2.9%B. 16.9%C. 27.3%D. 40.0%E. 100%43. An investment is available that pays a tax-free 6%. The corporate tax rate is 30%. Ignoring risk, what is the pre-tax return on taxable bonds?A. 4.20%B. 6.00%C. 7.67%D. 8.57%E. None of the above.44. Your firm has a debt-equity ratio of .60. Your cost of equity is 11% and your after-tax cost of debt is 7%. What will your cost of equity be if the target capital structure becomes a 50/50 mix of debt and equity?A. 9.50%B. 10.50%C. 11.00%D. 11.25%E. 12.00%45. The Aggie Company has EBIT of $50,000 and market value debt of $100,000 outstanding with a 9% coupon rate. The cost of equity for an all equity firm would be 14%. Aggie has a 35% corporate tax rate. Investors face a 20% tax rate on debt receipts and a 15% rate on equity. Determine the value of Aggie.A. $120,000B. $162,948C. $258,537D. $263,080E. $332,143value to the unlevered firm per dollar of debt?Corporate tax rate: 34%Personal tax rate on income from bonds: 30%Personal tax rate on income from stocks: 30%A. $-0.050B. $0.006C. $0.246D. $0.340E. $0.66047. Given the following information, leverage will add how much value to the unlevered firm per dollar of debt?Corporate tax rate: 34%Personal tax rate on income from bonds: 20%Personal tax rate on income from stocks: 0%A. $0.175B. $0.472C. $0.528D. $0.825E. None of the abovevalue to the unlevered firm per dollar of debt?Corporate tax rate: 34%Personal tax rate on income from bonds: 50%Personal tax rate on income from stocks: 10%A. $-0.050B. $-0.188C. $0.188D. $0.633E. None of the above49. Given the following information, leverage will add how much value to the unlevered firm per dollar of debt?Corporate tax rate: 34%Personal tax rate on income from bonds: 10%Personal tax rate on income from stocks: 50%A. $-0.050B. $-0.188C. $0.367D. $0.633E. None of the above50. The Aggie Company has EBIT of $70,000 and market value debt of $100,000 outstanding with a 9% coupon rate. The cost of equity for an all equity firm would be 14%. Aggie has a 35% corporate tax rate. Investors face a 20% tax rate on debt receipts and a 15% rate on equity. Determine the value of Aggie.A. $120,000B. $162,948C. $258,537D. $263,080E. $355,93851. Suppose a Miller equilibrium exists with a corporate tax rate of 30% and a personal tax rate on income from bonds of 35%. What is the personal tax rate on income from stocks?A. 0.0%B. 7.1%C. 10.05%D. 45.5%E. None of the above52. Given the following information, leverage will add how much value to the unlevered firm per dollar of debt?Corporate tax rate: 40%Personal tax rate on income from bonds: 20%Personal tax rate on income from stocks: 30%A. $-0.475B. $0.475C. $0.525D. $0.633E. None of the abovevalue to the unlevered firm per dollar of debt?Corporate tax rate: 34%Personal tax rate on income from bonds: 20%Personal tax rate on income from stocks: 50%A. $-0.050B. $-0.188C. $0.367D. $0.588E. None of the above54. Given the following information, leverage will add how much value to the unlevered firm per dollar of debt?Corporate tax rate: 34%Personal tax rate on income from bonds: 20%Personal tax rate on income from stocks: 30%A. $-0.050B. $0.006C. $0.246D. $0.340E. $0.423value to the unlevered firm per dollar of debt?Corporate tax rate: 30%Personal tax rate on income from bonds: 20%Personal tax rate on income from stocks: 0%A. $0.125B. $0.472C. $0.528D. $0.825E. None of the above56. Holly Berry Incorporated will earn $40 in one year if it does well. The debtholders are promised payments of $25 in one year if the firm does well. If the firm does poorly, expected earnings in one year will be $20 and the repayment will be $15 because of the dead weight cost of bankruptcy. The probability of the firm performing poorly or well is 50%. If bondholders are fully aware of these costs what will they pay for the debt? The interest rate on the bonds is 8%.A. $18.52B. $30.00C. $32.55D. $35.75E. $37.0457. Holly Berry Incorporated debtholders are promised payments of $25 if the firm does well, but will receive only $20 if the firm does poorly. Bondholders are willing to pay $15. The promised return to the bondholders is approximately:A. 5.65%B. 45.65%C. 50.00%D. 66.67%E. 100.00%58. An investment is available that pays a tax-free 7%. The corporate tax rate is 40%. Ignoring risk, what is the pre-tax return on taxable bonds?A. 4.20%B. 7.00%C. 7.47%D. 11.67%E. None of the aboveEssay Questions59. What are the advantages of a prepackaged bankruptcy for a firm? What are the disadvantages?60. Is there an easily identifiable debt-equity ratio that will maximize the value of a firm? Why or why not?61. Describe some of the sources of business risk and financial risk. Do financial decision makers have the ability to "trade off" one type of risk for the other?62. The Do-All-Right Marketing Research firm has promised payments to its bondholders that total $100. The company believes that there is a 85% chance that the cash flow will be sufficient to meet these claims. However, there is a 15% chance that cash flows will fall short, in which case total earnings are expected to be $65. If the bonds sell in the market for $84, what is an estimate of the bankruptcy costs for Do-All-Right? Assume a cost of debt of 10%.63. Establishing a capital structure for a firm is not simple. Although financial theory guides the process, there is no simple formula. List and explain four main items that one should consider in determining the capital structure.Wigdor Manufacturing is currently all equity financed, has an EBIT of $2 million, and is in the 34% tax bracket. Louis, the company's founder, is the lone shareholder.64. If the firm were to convert $4 million of equity into debt at a cost of 10%, what would be the total cash flow to Louis if he holds all the debt? Compare this to Louis' total cash flow if the firm remains unlevered.65. Assume that all earnings are paid out as dividends. Now consider the fact that Louis must pay personal tax on the firm's cash flow. Louis pays taxes on interest at a rate of 33%, but pays taxes on dividends at a rate of 28%. Calculate the total cash flow to Louis after he pays personal taxes.66. Consider an economy in which there are three groups of investors and no others.There are no personal taxes on income from stocks. An investment is available that pays a tax-free 4%. The corporate tax rate is 50%. Total corporate income before earnings and taxes (EBIT) is $224 million forever. What is the maximum debt-to-equity ratio for the economy as a whole?67. The All-Mine Corporation is deciding whether to invest in a new project. The project would have to be financed by equity, the cost is $2,000 and will return $2,500 or 25% in one year. The discount rate for both bonds and stock is 15% and the tax rate is zero. The predicted cash flows are $4,500 in a good economy, $3,000 in an average economy and $1,000 in a poor economy. Each economic outcome is equally likely and the promised debt repayment is $3,000. Should the company take the project? What is the value of firm and its components before and after the project addition?68. Define and describe the direct and indirect costs of bankruptcy. Give three examples of each.69. What is the pecking order theory and what are the implications that arise from this theory?Chapter 17 Capital Structure: Limits to the Use of Debt Answer KeyMultiple Choice Questions1. The explicit costs, such as the legal expenses, associated with corporate default are classified as _____ costs.A. flotationB. beta conversionC. direct bankruptcyD. indirect bankruptcyE. unleveredDifficulty level: EasyTopic: DIRECT BANKRUPTCY COSTSType: DEFINITIONS2. The costs of avoiding a bankruptcy filing by a financially distressed firm are classified as _____ costs.A. flotationB. direct bankruptcyC. indirect bankruptcyD. financial solvencyE. capital structureDifficulty level: EasyTopic: INDIRECT BANKRUPTCY COSTSType: DEFINITIONS3. The explicit and implicit costs associated with corporate default are referred to as the _____ costs of a firm.A. flotationB. default betaC. direct bankruptcyD. indirect bankruptcyE. financial distressDifficulty level: EasyTopic: FINANCIAL DISTRESS COSTSType: DEFINITIONS4. Indirect costs of financial distress:A. effectively limit the amount of equity a firm issues.B. serve as an incentive to increase the financial leverage of a firm.C. include direct costs such as legal and accounting fees.D. tend to increase as the debt-equity ratio decreases.E. include the costs incurred by a firm as it tries to avoid seeking bankruptcy protection.Difficulty level: EasyTopic: FINANCIAL DISTRESS COSTSType: DEFINITIONS5. The legal proceeding for liquidating or reorganizing a firm operating in default is called a:A. tender offer.B. bankruptcy.C. merger.D. takeover.E. proxy fight.Difficulty level: EasyTopic: BANKRUPTCYType: DEFINITIONS6. The value of a firm is maximized when the:A. cost of equity is maximized.B. tax rate is zero.C. levered cost of capital is maximized.D. weighted average cost of capital is minimized.E. debt-equity ratio is minimized.Difficulty level: EasyTopic: CAPITAL STRUCTUREType: DEFINITIONS7. The optimal capital structure has been achieved when the:A. debt-equity ratio is equal to 1.B. weight of equity is equal to the weight of debt.C. cost of equity is maximized given a pre-tax cost of debt.D. debt-equity ratio is such that the cost of debt exceeds the cost of equity.E. debt-equity ratio selected results in the lowest possible weighed average cost of capital.Difficulty level: EasyTopic: CAPITAL STRUCTUREType: DEFINITIONS8. In a world with taxes and financial distress, when a firm is operating with the optimal capital structure:I. the debt-equity ratio will also be optimal.II. the weighted average cost of capital will be at its minimal point. III. the required return on assets will be at its maximum point. IV. the increased benefit from additional debt is equal to the increased bankruptcy costs of that debt.A. I and IV onlyB. II and III onlyC. I and II onlyD. II, III, and IV onlyE. I, II, and IV onlyDifficulty level: MediumTopic: OPTIMAL CAPITAL STRUCTUREType: CONCEPTS9. The optimal capital structure will tend to include more debt for firms with:A. the highest depreciation deductions.B. the lowest marginal tax rate.C. substantial tax shields from other sources.D. lower probability of financial distress.E. less taxable income.Difficulty level: MediumTopic: OPTIMAL CAPITAL STRUCTUREType: CONCEPTS10. The optimal capital structure of a firm _____ the marketed claims and _____ the nonmarketed claims against the cash flows of the firm.A. minimizes; minimizesB. minimizes; maximizesC. maximizes; minimizesD. maximizes; maximizesE. equates; (leave blank)Difficulty level: MediumTopic: OPTIMAL CAPITAL STRUCTUREType: CONCEPTS11. The optimal capital structure:A. will be the same for all firms in the same industry.B. will remain constant over time unless the firm makes an acquisition.C. of a firm will vary over time as taxes and market conditions change.D. places more emphasis on the operations of a firm rather than the financing of a firm.E. is unaffected by changes in the financial markets.Difficulty level: EasyTopic: OPTIMAL CAPITAL STRUCTUREType: CONCEPTS12. The basic lesson of MM theory is that the value of a firm is dependent upon the:A. capital structure of the firm.B. total cash flows of the firm.C. percentage of a firm to which the bondholders have a claim.D. tax claim placed on the firm by the government.E. size of the stockholders claims on the firm.Difficulty level: MediumTopic: M&M THEORYType: CONCEPTS13. Corporations in the U.S. tend to:A. minimize taxes.B. underutilize debt.C. rely less on equity financing than they should.D. have extremely high debt-equity ratios.E. rely more heavily on bonds than stocks as the major source of financing.Difficulty level: EasyTopic: OBSERVED CAPITAL STRUCTURESType: CONCEPTS。
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贸易的角度来讨论粮食可得性时，人们往往不 乏对这方面问题的关注。 随着经济工业化的发展，世界农业有了快 速的进步，20世纪80年代以后，全世界尽管还 有近13%的人口（8亿）处于没有摆脱饥饿的状 态，其余87%的人口却基本上脱离了饥饿，而 且，在国际农产品市场上，出现了连续30多年 供大于求的局面。[Mitchell et al., 1993]从总体 上讲，农产品供给短缺的情况已经大为改观， 粮食安全问题的解决已经不再很困难，而且会
（2）
式中,
I * a (.)
P *a
--价格稳定情况下的农业总收入； --稳定的国内农产品市场价格,常量；
P * ae (.) --稳定的国际农产品市场价格,常量；
其余定义如上。
由式(1)能够得出:
dIa I a Ca dI dP I a T dCa P dS [ Pa Ca a ] ( Pae a Ta ae ) dt ( Pa Ca ) I dt dt ( PaeTa ) Ca dt S dt
T
dI 1 Ca ( I ) dt I dPa 1 dt Pa B dS 1 Pae ( S ) dt S T (C a ) dCa 1 a dt C a
经济分析结果表明，在一般情况下，矩阵A 中的各个元素都是正的，因为农业收入对国内 外市场价值需求的弹性都是正的，而显然
*
--国内农产品消费对人均收入的弹性,
C ( I )
a
C a I I C a
；
I ( P * aeTa )--稳定收入对稳定的农产品出口的弹性，
* a
T (Ca )
a
； --农产品出口对国内消费的弹性，
T (C a )
a
P * aeTa I * a I *a ( P aeTa ) ( P * aeTa ) I * a
dPa 1 dCa 1 dI 1 dS 1 0, 0, 0, 0 dt I dt Pa dt S dt Ca
。这样的情况应该是非常罕见的。
因为在一般情况下，撇开变化的幅度及其综 合效应可以使
AB 0
成立的条件不谈，只是
dCa 1 0 dt C a
与
dPa 1 0 dt Pa
稳定价格与农业收入
--国际农产品市场非垄断性发展分析 孙中才 中国人民大学农村发展研究所 100872北京
摘 要
讨论农产品价格稳定与农业生产者收入稳定 的关系。基本框架是国际国内两重市场，焦点 为国内需求变化的影响作用。依据Lyaponof定 理所得出的结果，国际国内农产品价格的稳定， 并不一定意味着农业收入的稳定。由此，似乎 可以部分地解释在农产品国际市场上，难以形
设动态的出口国的农业生产者的收入可 以表示为:
I a (t ) I a [ Pa (t )Ca ( I (t )), Pae (S (t ))Ta (Ca (t ))]
（1）
式中,
I a (.)
Pa
--出口国农业生产者的总收入； --国内农产品价格；
C a (.)
--国内农产品消费； --出口国的人均收入；
织存在的基本原因。[Sundrum，1983]诚然，有 了稳定的价格，能够使自己获得稳定收入，也 是每个成员维护这个组织的基本经济力量和经 济意愿。 本文从生产者的收入模型出发，考察在价 格稳定的情况下，生产者能否获得稳定的收入， 从而探讨有关垄断组织能否存在的基本经济原 因。
2、农业收入模型 及其增长结构
I a ( Pa Ca )[Ca ( I )
dC 1 dI 1 dPa 1 dS 1 ]I a I a ( PaeTa )[Ta (Ca ) a Pae ( S ) ]I a dt I dt Pa dt Ca dt S
(3)
式中，
I ( Pa Ca--农业收入对国内农产品总销售的弹性， )
a
；
T (Ca ) --出口对国内农产品消费的弹性，
P (S )
ae
； --国际价格对农产品出口总供给的弹性，
a
T (C a )
Ta C a C a Ta
P (S )
ae
Pae S S Pae
。
由式(2)可以得出:
T dCa dI * a I * a I * a * C a dI Pa P * ae a dt I dt ( P * aeTa ) Ca dt ( P * a C a ) P * aeTa I * a T dCa I * a P * a Ca I * a I * a * C a dI Pa P * ae a I dt ( P * aeTa ) I * a P * aeTa Ca dt ( P * a C a ) I * a P * a C a T dCa I *a I *a * C a dI * I *a ( P a C a ) * Pa I *a ( P aeTa ) * P * ae a I dt Ca dt P a Ca P aeTa
*
[I *a ( P*aCa )Ca ( I )
dC 1 * dI 1 I *a ( P*aeTa )Ta (Ca ) a ]I a dt I dt Ca
(4)
式中,
I ( P * a C a--稳定的农业收入对国内稳定的农产品 )
* a
消费的弹性，
C (I )
a
I * a P * a Ca ( P a Ca ) I *a ( P * a C a ) I * a
(I a ) 2 , (I *a ) 2
是正的。 矩阵B中，包括4个增长率，各自带有系数 （弹性值）。在这些系数里，经验表明，其中，
除了 和
P (S ) 0
ae
T (Ca ) 0
a
外，其余均为正。
显然，仅仅从结构上粗略地看，要满足：
AB 0
需要矩阵B中的元素都是非正的，即需要：
成有关垄断组织的基本原因，因而给解除粮食安 全方面的某些不必要的忧虑，提供一点依据。
关键词：
稳定价格 国际市场垄断
农业收入
1、引 言
作为人类生活的必需品和经济发展的基础 性初级产品，粮食的可得性通常为经济决策者 所关注。[Mellor,1966]就全世界的情况来看， 直至20世纪最后十年以前，人类的多数、甚至 大多数始终没有彻底摆脱饥饿。解决粮食的可 得性，实际上一直是人类的基本奋斗目标之一。 [张佩珍，1988] 事实表明，近代以后，随着经济工业化的 发展，国际贸易日益深入，在国际市场上，粮
越来越容易。但是，人们也同时能够看到，在 农产品国际市场上，需求分布更加零散了，相 对而言，供给的集中性减弱有限，需求方仍然 有理由继续关注粮食的可得性问题，或者说安 全性问题。[Evans, 1971] 事实表明，在国际市场上，某些商品的主 要供给者能够形成垄断组织，基本原因在于有 了这样的组织，供给者们通过商讨，可以定出 统一的稳定价格，以保证自己获得稳定的收入。 以稳定价格保证成员获得稳定收入，是这些组
I
Pae (.；
S
Ta (.) --出口的农产品；
t --时间。
为简单起见，假定出口的稳定价格也只是时 间的变量，那么，在国内市场与国际市场的农 产品价格均稳定时,有：
I * a (t ) I * a [P* a (t )Ca (I (t )), P* ae (t )Ta (Ca (t ))]
2
dI 1 dt I
dP 1 dS 1 ( I a ) I a ( Pa Ca ) a ( I a ) 2 I a ( PaeTa ) Pae (S ) dt Pa dt S [(I a ) 2 I a ( PaeTa ) ( I * a ) 2 I *a ( P * aeTa )]Ta (Ca ) dCa 1 dt Ca
能同时成立，便是罕见的。国内农产品的需求
上升，而其价格却下降，通常会是矛盾的。因此， 它们能同时成立的现象，一般不会出现，即使 出现，也不会持久。由此可以看出，这里能满 足的条件是罕见的。因而，在国际国内价格均 稳定时，农业收入确实也稳定的情况并不多见， 而且，即使出现，也不能持久。 相反，在非特殊情况下，都会有
这里，
( I a ) 2 I a ( Pa C a ) ( I * a ) 2 I *a ( P * a C a ) ( I a ) 2 I a ( Pa C a ) A 2 ( I a ) I a ( PaeTa ) 2 * 2 * ( I a ) I a ( Pae Ta ) ( I a ) I *a ( P aeTa )
2 * 2 *
由定理可知，当
dV 0 dt
时,平衡点是稳定的； 而当
dV 0 dt
时，平衡点则在适当小的邻域范围内，是渐进稳 定的。
在这里，应满足：
dI 1 [(I a ) I a ( Pa C a ) ( I a ) I *a ( P a C a )] Ca ( I ) dt I dPa 1 dS 1 2 2 ( I a ) I a ( Pa C a ) ( I a ) I a ( Pae Ta ) Pae ( S ) dt Pa dt S
食的普遍需求加强了，而大宗供给却一直集中 在少数经济体手里，形成了需求方成员多而分 散与供给方成员少而集中的空间格局。这样的 格局，似乎很有利于供给方建立“战略”上的 联盟，形成市场垄断，从而通过商定的稳定价 格控制销售，扭曲市场，获取额外利益。显然， 需求方有理由担心这样的联盟，即农产品垄断 组织，在国际市场上出现。这种联盟的出现， 或者说农产品国际市场垄断的形成，将会给需 求方的粮食安全带来不利影响。因而，从国际