社会政治和经济类热点词汇翻译总结
社会政治与经济类英语热点词块翻译(3)
社会政治与经济类英语热点词块翻译(3)flow of funds analysis 资金流转分析Fluctuation 波动，涨落economic fluctuation 经济波动fluctuation in exchange 汇率涨落Focus 专一化Forecast 预测Forecasting 预测Foreign 外国的foreign currency account 外汇帐户foreign currency balance 外汇平衡foreign exchange loss 外汇对换损失foreign exchange rate 汇率foreign exchange reserve 外汇储备foreign funded enterprise 外资企业foreign government loans 外国政府贷款Fortune 500 美国幸运杂志每年评出的全球500家最大企业Forward 未来的，期货forward buying 期货收购forward contract 期货合同forward dealing 期货交易forward market 期货市场forward exchange rate 远期汇率forward transaction 期货交易Fractional share 不足一股的零碎股票Free 自由的，免除的free competition 自由竟争free exchange rate 自由汇率free from debt 免除债务free from encumbrances 放弃债权free from taxes 免税free market economics 自由市场经济free port 自由港，免税港free on board 离岸价格free territory 免税区free trade zone 自由贸易区Friedman 佛里德曼Frozen 冻结的frozen account 冻结帐户frozen assets 冻结资产frozen capita 冻结资金frozen loan 冻结贷款frozen price 冻结价格frozen wage 冻结工资Full 全面的，完全的full costing 完全成本计算full employment 充分就业fullfaith and credit bond 市政信用债款Function 功能，职能，函数function of supervision 监督职能Functional 功能的，职能的functional authority 职权，职能functional department 职能部门functional organization 职能机构Fund 基金，专款benevolent fund 慈善基金fund accounting 基金会计fund assets 基金资产fund flow analysis 资金流量分析fund management 基金管理fund raising cost 筹资成本leverage fund 平衡基金，杠杆基金mutual fund 共同基金pension fund 养老基金trust fund 信贷基金Fundamental accounting equation 基本会计恒等式Futures 期货交易，远期交易dealings in futures 期货交易futures exchange 期货交易所futures market 期货市场futures price 期货价格GGain 获得，得到，收益gain or loss 损益Galloping inflation 恶性通货膨胀Gamble 投机，赌博gamble in stock 股票投机Gambler 投机商，赌徒Gap 间隙，间隔gap of wealth 贫富差距narrowing the gap between the rich and poor 缩小贫富差距General 总的，普通的General accepted accounting principles (GAAP)General Agreement on T ariffs and Trade(GATT) 关税贸易总协定general contractor 总承包商general expense 日常开支，一般费用general fund 普通基金general index 总指数general journal 普通日记帐general ledger 总帐，普通分类帐general obligation bond 一般义务债款Generalized preferential system （贸易）普遍优惠制Generation 一代人generation gap 代沟generation-skipping transfer 隔代资产转移Geographical 区域的，地理的geographical specialization 地区专业化Gift 礼品，赠与gift coupons 礼品卷gift tax 赠与税Gilt-edged bond 金边债券Glamor stock 热门股票Global 全球的，全面的，总的global economy 全球经济global society 国际社会Globalization 全球化economic globalization 经济全球化GNP 国民生产总值GNP at constant prices 按固定价格计算的国民生产总值GNP at market prices 按市场价格计算的国民生产总值Go public 股票上市Gold 黄金gold and foreign exchange reserves 黄金外汇储备gold bonds 黄金债券gold bullion market 黄金市场gold crisis 黄金危机Good title 有效所有权Goodwill 信誉Government 政府government agency 政府机构government bond 公债，政府债券government control 政府控制government directed 国家指导的government employee 政府雇员government enterprise 政府企业government intervention 政府干预government loan 政府贷款government official 政府官员government operated business 国营企业government property 政府财产government supervision 国家监督government transfer payment 政府转移支付Grace period 债务宽限期Graft 受贿，贪污Grant 专用拨款，赠款grant-in-aid for agriculture 农业财政拨款grant-in-aid fund 财政补贴基金Gross 毛重，总重，总额gross assets 总资产Gross Domestic Product(GDP) 国内生产总值Gross National Product(GNP) 国民生产总值Norminal GNP 名义GNPReal GNP 实际GNPgross margin 毛利gross profit 毛利润gross profit margin 毛利润率gross retail sales 零售总额Group 集团，团体，组group company 集团公司group of enterprises 企业集团Group of Seven (G-7) 七国集团Grouped by 按...划分grouped by ownership 按所有制划分grouped by sector 按行业划分Growth 增长growth funds 增长基金growth potential 增长潜力growth rate of earnings 收益增长率Guarantee 担保，保证Guaranteed 有保证的，有担保的guarenteed bond 有信用担保的债券guaranteed investment contract 担保投资合同guaranteed mortgage 担保抵押guaranteed security 担保证券Guaranty 保证金，保证Guide price 指导价Guidline 指导原则HHard 硬的hard currency area 硬通货地区hard money 硬通货，硬币Hardware 硬件hardware store 五金商店Head office 总行，总公司Headquarters 总部Health 健康health care 医疗health insurance 医疗保险Heavy 沉重的heavy debts 沉重的债务heavy industry 重工业heavy social burdens 沉重的社会负担Hidden 隐蔽的，隐藏的hidden assets 帐外资产，隐匿资产hidden inflation 隐性的通货膨胀hidden tax 隐蔽税High 高high added-value 高附加值high technology 高技术High yield bond funds 高收益债券基金high-efficiency 高效的high-quality 高质量的high-tech stock 高技术股票high-yield 高产的Higher bid 竟卖较高价格Highlight 重点Hire 雇，租Holder of stock 股票持有人Holding 持有，占有的holding bank 控股银行holding company 控股公司，母公司holding corporation 控股公司Horizontal 水平的，横向的horizontal acquisition 横向收购horizontal combination 横向合并，同行业合并horizontal integration 横向联合horizontal merger 横向兼并Hospital benefits 医疗福利费Housing 住房，住房建设housing add 住房补贴housing allowance 住房津贴housing distribution 住房分配housing reform 住房改革public housing funding system 住房公基金制度Human 人human capital 人力资本human relation 人际关系human resource 人力资源human rights 人权Hypothecary 抵押的hypothecary credit 抵押信贷hypothecary debt 抵押债务Hypothecated assets 抵押财产IIdle 闲置的idle capacity 闲置生产能力idle facility 闲置设备idle fixed assets 闲置固定资产idle fund 闲置资金idle production equipments 闲置生产设备Illegal 不合法的illegal dealings 非法交易illegal dividend 非法分红illegal income 不合法收入Illicit 非法的，禁止的illicit bankruptcy 违法的破产Image advertising 形象广告Impairment 亏损Imperfect 不完全的imperfect competition 不完全竟争imperfect market 不完全市场Import 进口，输入import of capital 资本输入import tax 进口税In line with 与...相一致in line with international practices 与国际贯例接轨Income 收入，收益gross income 收入总额income account 收益帐户income approach to fair market value 求得市场公平价格的收益法income before tax 税前收入income from investments 投资收益income gap 收入差距income property 收益财产income statement 收益表income tax law 所得税法income tax return 所得税申报表income to net worth ratio 净值收益率Inconvertible 不可转换的Incorporation 公司articles of incorporation 公司章程Increment tax 增值税Incumbrance 财产抵押权Index 指数，索引cost-of living index 生活费用指数index number of consumer price 消费品价格指数index number of stock price 股票价格指数index of social peogress 社会进步指数physical quality of life index 物质生活质量指数Indicator 指标Indirect 间接的indirect charge 间接费用indirect cost 间接成本Individual 单个的，个体的，单独的individual economy 个体经济individual enterprise 私人企业individual labour 个体劳动者individual operation 个体经营individual ownership 个体所有individual retirement account 个人退休金帐户Industrial policy 产业政策Industrial 工业的industrial revolution 产业革命Industrialization 工业化Industry 产业，行业aircraft industry 航空业automobile industry 汽车业banking industry 银行业basic industry 基础工业coal and mining industry 煤炭开采业construction industry 建筑业information industry 信息产业high-technology industry 高技术产业materials industry 材料业primary industry 第一产业secondary industry 第二产业service industry 服务业steel industry 钢铁业tertiary industry 第三产业transportation industry 交通运输业Inefficient operation 低效运营Inflation 通货膨胀inflation factor 通货膨胀因素inflation indexed security 通货膨胀指数债券inflation of credit 信用膨胀inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Information 信息information highway 信息高速公路information disclosure 信息披露information sources 信息资源infotmation system 信息系统Initial 初始的，最初的initial credit balance 初期贷方余额initial inventory 期初存货initial investment 期初投资initial public offering 股票首次公开上市initial stage 初级阶段Inland 内陆，国内，内地inland country 内陆国家inland industry 内陆工业inland provice 内陆省Innovation 革新Input 输入，投入input-output analysis 投入产出分析input-output model 投入产出模型input-output ratio 投入产出比率Inspection 检查，检验Installation expenses 安装费Instalment 分期付款Institute 研究所，学院，协会Institution 学会，协会，机构Institutional reform 体制改革，制度改革Insurance 保险credit insurance 信用保险insurance company 保险公司insurance coverage 保险范围insurance fund 保险基金insurance industry 保险业Intangible 无形的intangible assets 无形资产intangible capital 无形资本intangible property 无形财产Integration 企业合并，一体化integration of world economy 世界经济一体化Intellectual property rights 知识产权Intensive 集约的，精细的labour intensive industry 劳动密集型产业knowledge intensive industry 知识密集型产业Interest 利息，股利interest free deposit 无息存款interest free loan 无息贷款interest income 利息收益interest on principal 本息interest rate on deposits 存款利率interest rate risk 利率风险interest-rate cuts 利率下调interest-rate reductions 利率下调Intermediary 中间的intermediary agency 中介机构，中间机构intermediary bank 中介银行intermediary commerce 中介贸易intermediary market 中介市场Intermediate 中间的，半成品intermediate body 中介机构intermediate debt 中期负债intermediate term credit 中期信贷Internal 内部的internal audit 内部审计internal transfer price 内部转让价格internal-oriented economy 内向型经济internal rate of return(IRR) 内部收益率International 国际的international accounting standard 国际会计标准international balance of payment 国际收支差额international bidding 国际招标international bond market 国际债券市场international capital market 国际资本市场international competitive ability 国际竟争能力international corporation 跨国公司international credit 国际信贷international economic integration 国际经济一体化international economic order 国际经济秩序international finance center 国际金融中心international financial market 国际金融市场international loans 国际贷款International Monetary Fund(IMF) 国际货币基金组织international monotary crisis 国际货币外危机international multilateral loans 国际多边贷款Internationalization 国际化internationalization of capital 资本国际化production internationalization 生产国际化Intervention 干预intervention by government 政府干预market intervention 市场干预state intervention 国家干预Introduction 介绍，引进introduction of foreign capital 引进外资introduction of foreign technology 引进外国技术Inventory 库存inventory account 库存帐inventory cost 库存成本inventory loss 盘亏，库存损失inventory shortage and overage 盘亏与盘盈inventory ahortage and apoilage 盘亏与毁损inventory turnover 存货周转just in time inventory 即时库存Investment 投资investment abroad 国外投资investment and trust company 投资信托公司investment enviroment 投资环境investment fund 投资基金investment in capital construction 基本建设投资investment in enterprise 对企业投资investment in outside unit 对外单位投资investment in stock 投资股票investment intention 投资意向investment pool 联合投资组织investment portfolio 投资证券组合investment strategy 投资战略investment target selection criteria 投资目标选择标准Invisible 无形的，帐外的，未列帐的invisible assets 帐外资产invisible capital 无形资本invisible loss 无形损失Invitation 招标，招待，邀请invitation for bid 招标Invoice 发票Issue 发行，签发issue a loan 发放贷款issue at par 按票面发行issue at the market price 按市价发行issue of government bonds 发行公债JJob 职业工作job opportunity 就业机会job security 工作保障job shop 加工车间Jobless 失业jobless rate 失业率Joint 共同的，联合的joint administration 联合管理joint creditor 连带债权人joint debtor 连带债务人joint enterprise 合办企业joint liability 共同债务，连带责任joint property 共同财产joint stock 合资，合股joint stock company 股份公司joint stock system 股份制joint tanancy 合伙租赁l joint venture 合资企业l Journal 日记帐，杂志l cash receipts journal 现金收入帐l journal entries 分类帐l ledger type journal 分类日记帐l The Wll Street Journal 华尔街日报l Judgment 审判，判决Junk bond 拉圾债券Justified price 合理价格KKeeping expenses 保管费Key 钥匙，重点的，关键的basic industries and key industries 基础产业和关键产业key project 重点项目Keynes 凯恩斯Keynesian economics 凯恩斯经济学Knowledge intensive industry 知识密集产业LLabour 劳动力，人工labour cost 劳务成本，人工成本labour contract 劳动合同labour efficiency 劳动效率labour force 劳动力labour intensive products 劳动密集型产品labour intensive project 劳动密集型项目labour market 劳动力市场labour representative 工人代表labour trouble 劳资纠纷labour union 劳动工会Lack 缺乏lack of capital 缺乏资金lack of labor 劳动力缺乏Land 土地land contract 土地合同land development 土地开发land expropriation 土地征用land law 土地法land owner 土地所有者land registration 土地登记land rent 地租land tax 土地税Large-scale 大型的large-scale enterprise 大型企业large-scale industrial group 大型工业集团Last in first out 后进先出Latent 潜在的latent assts 潜在资产latent capital 潜在资本latent demand 潜在需求latent productive capacity 潜在生产能力Law 法律，法规administrative law 行政法articles of law 法律条款bankruptcy law 破产法company law 公司法law agent 法定代理人law of increasing costs 成本递增规律law of supply and demand 供需法则Lawful 合法的lawful money 法定货币lawful share 合法股份Lawsuit 法律诉讼Lawyer 律师Layoff 解雇Lay-offs 下岗人员Leader price 大户价，领导价Leading 领先的leading indicators 领先指标leading industr 领先行业leading share 主要股份Lease 租赁capital lease 资本租赁lease financing 租赁融资operating lease 经营融资Leased 租借的，租赁的leased assets 租赁资产leased equipment 租赁设备Leasehold 租赁营业leasehold mortgage 租借抵押leasehold property 租赁财产Leasing 租赁leasing assets 出租资产leasing company 租赁公司leasing industry 租赁业leasing trade 租赁贸易Least 最少，最小least developed counrty 最不发达国家least developed developing counrty 最不发达的发展中国家least square regression method 最小平方回归法Ledger 分类帐，总帐ledger account 分类帐户general ledger 总分类帐Legal 合法的，法定的legal act 法律行为legal assets 法定资产legal capital 法定资本legal document 法律文件legal entity 法人，法律实体legal force 法律效力legal form 法律形式legal holiday 法定假日legal investment 会法投资legal list 会法证券legal name 依法登记的名称legal obligation 法律责任legal owner 法定所有人legal person responsibility system 法人责任制legal possession 法定所有权legal property 法人财产legal representative 法定代理人legal right 法律权力legal rule 法律规定legal title 合法所有权Legislation 法规，立法Legislative 法制的，立法的legislative authority 立法权legialative body 立法机构legislative control 法律监督legislative series 法律汇编Lend 放款，贷款Lender 放款人，贷方，出租人Lending 贷款，借贷lending bank 贷款银行lending country 贷款国lending market 信贷市场lending rate 放款利率Less developed country 欠发达国家Letter 证书，信件letter of credit 信用证letter of intent 意向书letter of license 许可证letter of stock 未注册股票Leverage 杠杆作用，借贷机会Leveraged buy-out (LBO’s) 杠杆收购Leveraged lease 杠杆租赁Liability 负债，债务current liability 短期负债direct liability 直接债务fixed liability 长期负债liability account 负债帐户liability dividend 债务股利liability out of book 帐外负债License 许可证，执照license fee 许可证费Licensing system 许可证制度Life-cycle 寿命周期Limited 有限的limited competition 有限竟争limited liability company 有限责任公司limited partnership 有限合伙企业Line 直线，作业线production line 生产线Linear 线性的linear depreciation 线性折旧linear programming(LP) 线性规划linear regression 线性回归Liquid 流动的，流体的liquid assets 流动资产liquid ratio 流动比率Liquidate 清算liquidated account 清算帐户liquidated obligation 已偿清的债务Liquidation 清算，偿还liquidation of debts 清偿债务liquidation value 清算价值Liquidity 流动性，流动资金liquidity ratio 流动比率,偿债能力比Listed 上市的，登录的listed bond 上市债券listed company 上市公司listed security 上市证券listed stock 上市股票Litigation 诉讼Living 生活的living cost 生活费living standard 生活标准Loan 贷款，借贷，借款loan bank 贷款银行loan capital 借贷资本loan financing 贷款筹措loan fund 贷款基金loan guarantee 贷款担保loan interest 贷款利息loan receivable 应收贷款loan-deposit ratio 贷款存款比率Local 地方的，本地的local authority 地方当局local court 地方法院local government 地方政府local government at various levels 各级地方政府local tax 地方税Long-lived assets 长期资产Long-term 长期的long-term assets 长期资产long-term contract 长期合同long-term debts 长期债务long-term investment 长期投资long-term liability 长期负债long-term stability 长期稳定Loosening tight monetary policy 放松紧缩的货币政策Loss 损失，亏损consolidated loss 合并亏损loss and gain 损益loss money 亏本loss of assets 资产损失loss-making 亏损Lowest bid 最低报价MMachine 机械，机器Machinery 机械，机器Macro 宏观，巨大的macro approach 宏观方法macro analysis 宏观分析macro forecast 宏观预测Macroeconomic 宏观经济的macroeconomic analysis 宏观经济分析macroeconomic decision 宏观经济决策macroeconomic model 宏观经济模型macroecnomic phenomenon 宏观经济现象macroeconomic policy 宏观经济政策Maintain 保持maintain a balance between receipts and payments 保持收支平衡maintain monetary stability 保持货币稳定Maintenance 维修，保养maintenance and repair 维护和修理maintenance cost 维修成本maintenance funds 维修基金maintenance of value 保值Major 重点的，主要的major industries 主要行业major project 重点工程major repair depreciation expenses 大修折旧费major repair fund 大修基金Majority 大多数majority required 规定多数majority shareholding 占有多数股权majority statutory 法定多数majority of votes 表决多数，投票过半数Make 制造，定价，使成为make a deal 成交make money 赚钱make profit 获利Man 人man day 人天man hour 人时man month 人月man year 人年Manage 管理，经营Managrd 管理的，经营的Management 管理central management 集中管理enterprise’s management 企业管理management accounting 管理会计management by objectives (MBO) 目标管理management decision 管理决策management function 管理职能management qualitymanagement information system 管理信息系统personnel management 人事管理Manager 经理，管理人员，经营者accounting manager 会计主管assistant general manager 助理，副总经理general manager 总经理Managerial 管理的managerial decision-making process 管理决策程序managerial economics 管理经济学managerial know-how 管理专门知识Manpower 劳动力manpower market 劳动力市场manpower resource 人力资源Manufacture 制造，制品Manufactured 已加工好的，已制成的manufactured inventory 产成品库存Manufacturing 生产的，制造的manufacturing cost 生产成本manufacturing expenses 制造费用manufacturing industry 制造业manufacturing right 生产权Margin 毛利，边际，定金margin account 保证金帐户margin of profit 边际利润margins desired 期望的毛利Marginal 边际的marginal revenue 边际收益marginal utility 边际效用Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Mass production 大规模生产Matching 配比Material 原材料material account 材料帐户material cost 材料成本material stock 材料库存Matrix 矩阵matrix analysis 矩阵分析matrix equation 矩阵方程matrix organization 矩阵组织结构Mature 到期的，成熟的mature market economy 成熟的市场经济Matured 到期的，成熟的matured bill 到期票据matured bonds 到期债券matured liability unpaid 到期未付债务Maturity 到期maturity structure of debt 债务到期期限结构maturity value 到期值Mean 平均数，方法，手段mean price 平均价mean-square value 均方值Measure 测量，计量，措施administrative measure 行政措施economy measure 经济手段Mediation 调解Mediator 中间人，调解人，经济人Medium 中等的，媒介medium term funds 中期债券medium term capital 中期资本medium term debt 中期债务medium term loan 中期贷款medium-sized enterprise 中型企业Memo 备忘录，便笺Memorandum 备忘录，记要Merchandise 商品，货物merchandise export 商品出口merchandise inventory 商品库存Merger 兼并，合并merger and acquisition 兼并与收购Message 信息massage exchange 信息交换Method 方法method of calculating depreciation 折旧计算法method of comparative analysis 对比分析法method of first-in, first-out 先进先出法method of last-in, first-out 后进先出法method of least square 最小平方法method of weighting 加权方法Microeconomic 微观经济的microeconomic analysis 微观经济分析microeconomic model 微观经济模型microeconomic phenomenon 微观经济现象Mill 工厂Mine 矿山，矿Mining 采矿Ministry 政府的部Minority 少数minority equity 少数股东权益minority share 少数股份Moderately 适度的moderately tight monetary policy 适度从紧的货币政策moderately tight credit policy 适度从紧的信贷政策Modern 现代的modern economic management 现代经济管理modern enterprise system 现代企业制度Modernization 现代化Monetary 货币，金融monetary capital 金融资本monetary crisis 金融危机monetary institution 金融机构monetary market 金融市场monetary policy tools 货币政策工具monetary reform 币制改革monetary system 货币制度Money 货币money supply 货币供应Monopolistic competition 垄断性竟争Monopoly 垄断，专利monopoly capital 垄断资本monopoly capitalism 垄断资本主义monopoly enterprise 垄断企业monopoly position 垄断地位monopoly price 垄断价格monopoly right 专利权，专卖权natural monopoly 自然垄断international monopoly 国际垄断pure monopoly 纯垄断Monthly 月monthly plan 月计划monthly pay 月工资monthly report 月报monthly salary 月薪monthly statement 月结Moody’s Industrial ManualMortgage 抵押mortgage bank 抵押银行mortgage bond 抵押债券mortgage credit 抵押信贷mortgage debt 抵押负债mortgage debtor 抵押债务人mortgage interest 抵押利息mortgage liability 抵押负债mortgage loan 抵押贷款Most-favored nation treatment 最惠国待遇Mrrrill Lynch 美林公司（美国）Multicurrency loan 多种货币贷款Multi-polarization of world economy 世界经济多极化Multilateral 多边的multilateral aid 多边援助multilateral agreement 多边协议multilateral loans 多边贷款multilateral tariff negotiation 多边关税谈判multilateral trade 多边贸易Multinational 跨国的，多国的multinational corporation 跨国公司multinational market group 跨国市场集团Multiple 多样的，多种的multiple budget 复式预算multiple of book value per share 每股帐面资产比multiple of cash flow per share 每股现金流比multiple of sales per share 每股销售比(asset value per share) 每股资产值multiple operation 多种经营multiple regression analysis 多重回归分析multiple tariff 多重关税Municipal 市的municipal bonds 市政债券municipal budget 市政预算municipal enterprises 市属企业municipal government 市政府municipal loan 市政公债municipal monopoly 地方垄断municipal tax 市政税，地方税Mutual 相互的mutual advantage 互利，互惠mutual fund 共同基金，互助基金mutual investment company 共同投资公司mutual obligation 相互债务责任mutual savings bank 互助储蓄银行mutual stock holding 相互控股社会政治与经济类英语热点词块翻译(3) 相关内容:。
社会政治与经济类英语热点词块翻译（4）
社会政治与经济类英语热点词块翻译(4)NNational 国家的，国民的national accounting firm 全国性会计公司national assets 国家资产national balance sheet 国家资产负债表national bank 国家银行national bond 国家债券national brand 国家名牌national capital 国家资本national debt management 国债管理national economic budget 国民经济预算national economic plan 国民经济计划national finance 国家财政national income 国民收入national insurance 国家保险national monopoly 国家垄断national policy 国家政策national treatment 国民待遇Nationalization 国有化nationalization of enterprise 企业国有化nationalization of communication 通信国有化nationalization of railroad 铁路国有化Nationalize 收归国有Nationalized 国有化的nationalized bank 国有银行nationalized monopoly 国有化垄断Natural 自然的，天然的natural calamities 自然灾害natural capital 自然资本natural economy 自然经济natural resources 自然资源Negative 负的，相反的negative assets 负资产negative capital 负资本negative credit 负信用negative factor 负因素negative growth rate 负增长率negative vote 反对票Negotiate 商谈，谈判negotiated 商谈的Negotiating 买卖谈判negotiating terms 买卖谈判小组Negotiation 谈判Net 净的net amount of operating loss 营业损失净额net assets 净资产net assets value per share 每股资产净值net balance 净差额net book value of fixed assets 固定资产帐面净值net capital gain 资本净收益net capital to debt ratio 净资产与债务比率net cash flow 净现金流量net current assets 净流动资产net earning 净收益net income after tax 税后净收入net income before tax 税前净收入net income from operation 营业净收入net liability 净负债net loss 净损失net margin 净利net national debt 国债净额Net Natinal Product(NNP) 国民生产净值net present value 净现值net profit after tax 税后净利润net profit or loss 净损益Network 网络information network 信息网络Ninth Five-Year Plan 九五计划Nominal 名义上的nominal assets 名义资产nominal capital 名义资本Non 非..., 不...non-accepted bill 不认付票据non-bank financial institution 非银行金融机构non-business property 非营业资产non-cash assets 非现金资产non-cash settlement 非现金结算non-financial business 非金融企业non-governmental entity 非政府机构non-ledger assets 帐外资产non-linear relation 非线性关系non-market factor 非市场因素non-nationalization 非国有化non-operating profit 非营业利润non-profit firm 非营利公司non-registered bond 不记名债券non-registered stock 不记名股票non-state economic sectors 非国有经济部门Noncurrent 非流动的noncurrent asset(NCA) 非流动资产noncurrent liability(NCL) 非流动负债Normal 正常的normal distribution curve 正态分布曲线normal year 正常年度Normed 定额的normed current fund 定额流动资金normed deposit account 限额存款帐户Note 票据，纸币note issuance 货币发行note receivable 应收票据Notice 布告，通知bankruptcy notice 破产公告notice of claim 索赔通知notice of invitation for bids 招标公告OObject 目标，对象，物体object cost 目标成本Objective 目标的，客观的objective factor 客观因素objective laws 客观规律objective value 客观价值Objectivity rule 客观原则Obligation 责任，义务obligation of contract 契约义务Obsolete 过时的，陈旧的，不使用的obsolete equipment 陈旧设备Occupation 占有，职业Occupied 占有的，有职业的occupied rate of current capital 流动资金占有率Occupy 占有Offer 提供，报价，发盘blind offer 盲目要价offer price 要价Office 办公室，办事处，事务所Official 官方的，正式的，官员official approval 官方批准official capital 官方资本official exchange rate 官方汇率，法定汇率official holiday 法定假日official list 官方牌价official seal 官方印章officials at various government levels 各级政府官员On job training 在职训练Open 打开，开放open an account 开设帐户open bid 公开招标open coastal cities 沿海开放城市open competition 公开竟争open door policy 开放政策open domestic market 开放国内市场open economy 开放的经济open-door to the outside world 对外开放Opening up 扩大开放reform and opening up policy 改革开放政策Operating 营业，经营operating capital 经营资本，流动资本operating cost 经营成本operating deficit 营业亏损operating income 营业收入operating license 营业执照operating performance 经营效绩operating profit 营业利润operating strategy 经营战略Operation 经营，营业，操作operation and management 经营和管理operation of capital 资金的运用Operational 经营的operational losses 经营性亏损operational mechanism 经营机制operational research 运筹学Opinion 意见，看法opinion polls 民意测验Opportunity 机会Optimize 优化optimize capital structure 优化资本结构Optimum 最佳的optimum portfolio 最佳投资组合Option 期权，选择权Black-Scholes Option Pricing Model Black-Scholes 期权定价模型call option 买方期权put options 卖方期权( in the money ) 沽盈价( out of the money ) 沽亏价Order 定货，定单，秩序new international economic order 国际经济新秩序Ordinary 普通的，平常的ordinary share 普通股Organization 机构，组织Organizational 组织的，编制中的organizational chats 组织结构图organizational goals 组织目标organizational structures 组织结构Organized 有组织的Organizer 组织者Organizing 组织organizing ability 组织能力Original 初始的，原本的，正本original capital 原始资本original cost 原始成本original evidences 原始凭证original investment 原始投资original invoice 原帐单，原发票Other 其它的other assets 其它资产other income 其它收入other liability 其它负债Out 在...之外out of balance 不平衡out of control 失去控制out of order 失灵，失效out of service 报废out of work 失业Out-dated 落后的，过时out-dated management styles 落后的管理方式Output 输出，产出output method of depreciation 产量折旧法Outside 外面outside capital 外部资本outside dealing 场外交易Outstanding 未兑现的，未偿清的，未完成的，杰出的outstanding account 未清帐目outstanding debt 未清债务outstanding loan 未偿还贷款outstanding obligation 未偿还债务Over 超过，在...之上over capitalization 资本过剩over production 生产过剩Over-the-counter (OTC) 场外交易，柜台交易over-the-counter dealings 场外交易over-the-counter market 场外交易市场Overall 全面的，总的，综合的overall average 总平均overall balance 总余额overall economic situation 总的经济形势overall demand and supply 总需求和总供给Overbid 过高出价Overcharge 要价过高Overdraft 透支overdraft interest 透支利息overdraft on bank 向银行透支Overdue 过期的overdue bill 过期票据Overhead 间接费用overhead account 间接费用帐户overhead cost 间接成本overhead expenses 间接费用，经常费用Overheated economy 过热的经济Overseas 海外的overseas branch 海外分支机构overseas assets 海外资产overseas company 海外公司overseas investment 海外投资overseas market 海外市场Overtime 加班时间，额外时间overtime and night differential 加班费和夜班补助Owe 欠（债）taxes owed 应交所得税wages owed to employees 应付职工工资Own 自有，拥有Owner 所有人，物主owner equity 业主权益owner of patent 专利所有人owner’s capital 自有资本Ownership 所有制，所有权collective ownership 集体所有制ownership by the entire people 全民所有制ownership certificate 所有权证书ownership of trade mark 商标所有权ownership system 所有制PPackage 一揽子，包，包装package agreement 一揽子按排，一揽子方案package deal 一揽子交易package mortgage 一揽子抵押贷款package program 一揽子计划Packaged 体揽子的，包装好的package investment 一揽子投资packaged transfer 成套转让Paid 付清的paid cash book 现金支出帐paid check 已付支票paid debt 已还清的债务paid off 付清Paid-in 已缴的，已收到的paid-in capital 实收资本paid-in surplus 缴入公积Paid-up 已缴纳的，已付清的paid-up capital 已缴清的资本paid-up loan 已还清的贷款Paper 纸，纸币，票据，论文paper gold 特别提款权，纸黄金paper money 纸币，票据paper profit 帐面利润paper title 所有权证书Par 与票面价值相等的par issue 平价发行par rate of exchange 平价汇率par value 票面价值，平价Parallel departmentation 平行式的部门划分Parameter 参数Parent 母体，父母parent company 母公司，总公司parent firm 母公司，总公司parent-subsidiary 母公司---子公司Parity 等价，平价，比价parity price 平价parity rate of commodity 商品比价Participating preferred stock 参加分红的优先股Participative management 参与管理Partner 合伙人partner’s equity 合伙人权益Partnership 合伙关系，合伙制general partnership 一般合伙limited partnership 有限责任合伙partnership agreement 合伙契约，合伙协议partnership assets 合伙资产partnership capital 合伙资本partnership enterprise 合伙企业partnership property 合伙财产Patent 专利，专利权patent agent 专利代理人patent application 专利申请patent fee 专利费patent licensing 专利许可patent rights 专利权Patentee 专利权所有人Pay 付钱，付款，偿还，工资pay back period 还本期pay bill 工资单pay check 付工资的支票pay cut 工资削减pay duty 纳税pay freeze 工资冻结pay in 缴款pay in cash 现金支付pay off 清偿pay out 支出pay up 付清Payable 应付的payable account 应付帐目，应付帐款Payback period of investment 投资回收期Payment 付款，支付payment abroad 境外付款payment after delivery 货到付款payment in advance 预付payment in cash 现金支付payment in stock 用股票支付Payroll 工资单P/E ratio 市盈率Penalty 罚款administrative penalty 行政罚款Penny stock 低价股票Pension 退休金，养老金pension fund 养老基金，退休基金Per capita 人均per capita annual income in cities and towns 城镇人均年收入per capita annual net income in rural areas 农村人均年收入per capita assets 人均资产per capita gross domestic product 人均国内生产总值per capita growth 人均增长per capita income of rural residents 农村人均收入per capita income of urban residents 城镇人均收入Per share 每股asset value per share 每股资产值multiple of book value per share 每股帐面资产比multiple of cash flow per share 每股现金流比multiple of sales per share 每股销售比Percentage 百分比percentage depletion method 百分比折耗法percentage of utilization of fixed asset 固定资产利用率Perfect 完全，完美perfect competition market 完全竟争市场perfect monoply 完全垄断Perform 履行perform a contract 履行会同Performance 执行，履行，完成，性能，业绩performance appraisal 效绩评价performance audit 业绩审计performance evaluation 业绩评价performance rating 业绩评级performance report 业绩报告performance record 业绩记录Period 周期period cost 期间成本period of depreciation 折旧期数period of production 生产周期Periodical 周期的，定期的periodical deposit 定期存款periodical inspection 定期检查Permanent 永久的permanent assts 永久性资产permanent income 长期收入Personal 个人的personal account 个人帐户personal capital 个人资本personal holding company 私有股份公司personal income tax 个人所得税personal investment 各人投资personal liability 个人责任personal property 个人财产Personnel 人员，全体雇员personnel administration 人事管理personnel department 人事部门personnel management 人事管理personnel system 人事制度Petty cash 零用现金petty cash account 零用现金帐户petty cash fund 零用备用金Phase 阶段Physical 物理的，实际的physical assets appraisal 实物资产评估physical capital 有形资本physical depreciation 实物折旧，有形损耗physical holding of stock 实际库存physical inventory 实物盘存Piece 件，片，块piece work system 计件工资制piece worker 计件工人Pilot 领航员，带路人，新产品试制pilot project 试点项目pilot program 试点计划Planned 按计划的planned budget 计划预算planned economy 计划经济planned figures 计划数字，计划指标planned purchase and supply by the state 国家统购统销planned target 计划目标Planning 计划，规划planning committee 计划委员会planning department 计划管理部门planning management 计划管理planning system 计划管理体制Plant 工厂plant idleness 工厂闲置设备Pledged 抵押，保证pledged assets 抵押资产Pillar 支柱pillar industry 支柱产业Plow back （利润转为）再投资plow back earnings 再投资收益plow back profit 再投资利润Plus tick 股票交易价格向上浮动Point-of-sale 销售点Point-of -sale system(POS) 商业销售POS系统Pollution 污染pollution control regulation 环境保护规定Pool 合伙经营，联合Pooling 联营，汇集，合并pooling of interest 利益共享，共同经营Poor 贫穷的，粗糙的poor management 管理不善Population 人口population base 人口基数population distribution 人口分布Portfolio 投资组合（投资证券时购买多种不同股票，债券以减少风险）portfolio investment 证券投资portfolio management 证券投资管理portfolio strategy 投资组合战略portfolio theory 投资搭配理论Position 状况，立场，位置，职位capital position 资金状况Positive 正的，积极的positive capital 正资本positive cash flow 正向现金流positive growth 正增长Possession 所有，拥有，所有权actual possession 实际所有权unlawful possession 非法所有，不合法所有Possessory 所有的possessory right 所有权Potential 潜力，潜在的potential competition 潜在竟争potencial demand 潜在需求potencial market 潜在市场potencial value 潜在价值Poverty 贫困absolute poverty 绝对贫困eliminate poverty 消除贫困shake off poverty 摆脱贫困Power 权，能力，力量power of appointment 任命权power of interpretation 解释权power of sale 销售权Practice 实践，惯例international practices 国际惯例Predatory 掠夺性的predatory dumping 掠夺性倾销predatory price cutting 掠夺性竟争削价Prediction 预测economy prediction 经济预测Preference 优先，优惠preference bond 优先债券preference share 优先股Preferential 优先的，优惠的preferential interest rate 优惠利率preferential loan 优惠贷款preferential right 优先权preferential transfer 优先转让Preferred 优先的preferred creditor 优先债权人preferred dividend 优先股息preferred ordinary stock 优先普通股票preferred share 优先股preferred stock premium 优先股溢价preferred stockholder equity 优先股股东权益Preliminary 初步的，预备的preliminary expenses 开办费preliminary prospectus 初步募股书preliminary planning 初步规划Premium 溢价premium bond 溢价债券premium pay 加班费Prepaid 已预付的，先付的prepaid assets 递延资产prepaid deposit 预付定金prepaid expenses 预付费用prepaid interest 预付利息Present 现在的，目前的present capital value 资本现值present value 现值present value approach 现值法Pretax 税前的pretax earnings 税前利润pretax income 税前收入pretax rate of return 税前回报率Prevent 防止Price 价格buying price 买价catalog price 目录价格closing price 收盘价格comparable price 可比价格competitive price 竟争价格cost price 成本价格duty-paid price 完税价格futures price 期货价格issue price 发行价格opening price 开盘价格price adjustment 价格调整price analysis 价格分析price elasticity 价格弹性price index 价格指数price indexation 价格指数化price level 价格水平price limit 价格限制price stabilization policy 稳定价格政策price support 价格补贴price system 价格体系price war 价格战price-eanings(P/E) ratio 收益率Pricing 定价capital asset pricing model 资本资产定价模式pricing strategy 定价策略Primary 初级的，最初的primary business 主营业务primary data 原始数据primary goods 初级产品primary market 初级市场primary products 初级产品Prime 基本的，首要的，最初的prime assets 主要资产prime contractor 总承包商prime cost 主要成本，直接成本prime paper 最佳股票prime rate 优惠利率Principal 本金，本金的principal and interest 本金和利息principal stockholder 主要股东Principle 原则，原理principle of accounting 会计原理，会计原则principle of equality and mutual benifit 平等互利的原则principle of openness and fairness 公开和公正的原则principle of profit maximization 利润最大化原则Priority 优先级Private 私人的，私营的，私有的private capital 私人资本private company 私营公司private corporation 私营公司private enterprise 私营企业private limited partnership 私人有限公司private loan 私人贷款private ownership 私人所有制，私有制Privatization 私有化，私营化Privilege 优惠，特权Privileged 特许的，有特权的Probability 概率，机率probability density function 概率密度分布函数probability distribution 概率分布probability mass function 概率群分布函数probability theory 概率论Procedure in bankruptcy 破产程序Proceedings in bankruptcy 破产诉讼Processing 处理，加工processing industry 加工工业processing on order 来料加工processing trade 加工贸易Produce 生产Producer 生产者，厂家producer price index 生产者价格指数Product 产品product cost 产品成本product line 生产线Production 生产，产品Productive 生产性的productive assets 生产性资产productive capacity 生产能力production power 生产力Professional 专业的，专门的professional accountant 专业会计professional company 专业公司Profit 利润，盈利annual profit 年利润meager profit 微利，薄利profit after taxation 税后利润profit and loss account 损益帐profit and loss statement 损益表profit distribution 利润分配profit from operating 营业利润profit from sale of fixed assets 出售固定资产的收益profit on operation 经营利润profit on sale 销售利润profit or loss on exchange 汇兑损益profit paid to the state 上交国家利润profit rate 利润率profit ratio of capital 资本利润率profit ratio of paid-in capital 实收资本利润率profit realized 实现利润profit-making enterprises 盈利企业Profit Impact of Market Strategy (PIMS) Progressive rate 累进税率Project 项目，方案，计划project appraisal 项目评估project budget 项目预算project capital system 项目资本金制度project loan 项目贷款project management 项目管理Promotion 推销，提升sales promotions 促销consumer sales promotions 消费者销售促销Propel 推进propel reform 推进改革Property 财产，所有权property account 财产帐户property accounting 财产会计property and assets 财产与资产property damage 财产损失property in land 土地所有权property income 财产收入property rights 产权property rights transfer agency 产权转让机构（产权交易所）property tax 财产税Proprietary 所有人的，财产权proprietary interest 业组权益proprietary lease 产权租赁Proprietor 业主Proprietorial right 所有权Proprietorship 业主权，独资，一人拥有全部财产的业主Prospective 未来的，预期的prospective earnings 预期收益prospective market 未来市场Prospective yield 预期收益Prospectus 招股说明书protect 保护，防护protect the interests of investors 保持投资者的利益protect national resource 保护自然资源Protection 保护，防护Protective 保护的protective inport duty 保护性进口税protective measures 保护措施protective price 保护价格Protest 拒绝承兑protest note 拒付通知Public 公开的，公共的public accountant 公共会计师public corporation 股份有限公司public company 股份上市公司public employee 公职人员public housing 供低收入家庭租用的政府住房public interest 公共利益public ownership 公有制public property 公共财产public relation 公共关系public utility 公用事业，公共事业public works 政府公共建筑Purchase 购买purchase and marketing price differentials 购销价差purchase capital 用于购买企业和投资的资金Purchasing 购买，采购purchasing power index 购买力指数purchasing power of the dollar 美元购买力purchasing power of money 货币购买力Purpose 目的purpose of appraisals 评估目的QQualification 资格，资格证书qualification certificate 资格证书Qualified 合格的，能胜任的qualified accountant 合格的会计师Qualitative 定性的，质量的qualitative analysis 定性分析qualitative control 质量控制Quality 质量，品质quality analysis 质量粉析quality assurance 质量保证quality circle 质量圈quality control 质量控制quality guarantee 质量保证quality management 质量管理Quantitative 定量的，数量的quantitative analysis 定量分析quantitative credit control 贷款数量控制Quantity 数量Quantum 数额，数，总额Quarter 季度，四分之一Quarterly 季度的quarterly balance sheet 季度负债表Quick 快速的quick assets 速动资产，可快速兑现的资产quick ratio 速动比率Quit 退出，辞职Quota 配额，限额import quota 进口配额export quota 出口配额Quotation 报价Quoted price 牌价，报价RRaise 增加，提高raise a loan 借款raise a price 加价raise capital 集资，招募资本raise foreign funds 募集外资raise money 募捐，筹款Random 随机，偶然random event 随机事件random error 随机误差random sampling 随机抽样，随机采样Range 范围，区域range of price 价格幅度Ranking 等级，顺序Rate 比率，率floating exchange rate 固定汇率official rate 官方汇率rate of accumulation 积累率rate of depreciation 折旧率rate of discount 贴现率rate of growth 增长率rate of increment 增长率rate of inflation 通货膨胀率rate of margin 毛利率rate of profit 利润率rate of return 回报率rate of return on equity 股本收益率rate of saving 储蓄率rate of taxation 税率rate of turnover 周转率rate of unemployment 失业率Rating 评定等级Ratio 比率activity ratios 经营比率capitalization ratios 资本结构比率debt to equity ratio 负债股本比率liquid ratios 变现比率price earnings ratio 市盈率profitability ratios 盈利比率ratio of current assets to fixed assets 流动资产与固定资产比率ratio of current assets to current liability 流动资产与流动负债比率ratio of equity(ROE) 股本利润率ratio of sales(ROS) 销售利润率Raw material 原材料Re-employment 再就业Real 真实的real assets 实资产real capital 实际资本real cost 实际成本real earnings 实际收益real growth rate 实际增长率real property 不动产，房地产real value of money 货币实际购买力Real estate 不动产，房地产real estate account 房地产帐户，不动产帐户real estate and property 不动产和其它财产real estate investment 不动产投资real estate mortgage bond 不动产抵押债券real estate pool 不动产投资共同基金real estate tax 房地产税，不动产税Realizable 可变现的realizable value 可变现价值Realization 变现realization and liquidation 变产清盘Reallocation 再分配Reappraisal 重新评估reappraisal surplus 重估价盈余Reasonable 合理的reasonable price 合理价格Rebate 回扣，退税Recapitalization （企业重组）调整资本结构Receipt 收据Receivable 应收的receivable account 应收帐款receivables turnover 应收帐款周转率Recession 经济衰退Reciprocal 互惠的，相互的reciprocal agreement 互惠协定reciprocal contract 互惠合同reciprocal duties 互惠关税reciprocal holdings 互相控股reciprocal trade 互惠贸易Recomputation 重新计算Record 记录Recourse 追索权Recover 索回，弥补Recoverable 可收回的recoverable cost 可收回成本recoverable debt 可收回债务recoverable loss 可收回损失Recovery 收回，恢复Recruitment 招聘Red balance 赤字结余Redemption 偿还，赎回Rediscount 再贴现rediscount rate 再贴现率Redistribution 再分配Reduce 减少Reduction 减少reduction of interest 降低利率Reference 参考，推荐信，介绍书reference number 参考数字reference price 参考价格Reform 改革reform measures 改革措施reform of state-owned enterprises 国有企业改革reform of the economic system 经济体制改革reform of the property rights system 产权制度改革speed up reform 加快改革Refund 退货，退款Region 地区central and western regions 中西部地区Regional 地区的，局部的regional economy 地区经济regional government 地方政府Register 登记，注册Registered 注册的，登记的registered bond 记名债券registered capital 注册资本registered share 记名股票Registration 登记，注册registration form 登记表registration of establishment 开办登记registration of property right 产权登记registration statement 股票注册上市申请书Regression analysis 回归分析Regessive tax 递减税Regular 定期的，有规则的regular expenses 经常费用regular-way delivery 例行交割Regulated 控制的，规定的regulated company 受控制公司regulated industry 受（政府）管辖行业Regulation 条例，规章Regulatory framework 规章制度Reinsurance 再保险reinvestment 再投资Relation 关系relation of production 生产关系Relationship 关系relationships among reform,development and stability 改革，发展和稳定的关系Relative 相对的，相关的relative balance 相对平衡Reliability 可靠性reliabilty of data 数据的可靠性Relief 救济relief fund 救济金Renewal 更新，续约renewal and reconstruction funds 更新改造基金renewal expenses 更新费用renewal of equipment 设备更新Rent 租，房租，租金Rental 租金，租赁rental expenses 租金费用rental property 租赁财产Reorganization 重组，改组Repair 修理Repayment 还款，偿还repayment analysis 偿债分析repayment of debt 偿还债务Replacement 重置，更换replacement assets 重置资产replacement cost approach 重置成本法replacement current cost 重置现行成本replacement method of depreciation 重置成本折旧法replacement price method 重置价格法replacement value 重置价值Repledge 再抵押Report 报告report of changes in assets condition 资产状况变动报告Reporting 申报reporting form 申报报表Representative 代表，代理人Reproduction 再生产reproduction cost 再生产成本reproduction of capital 资本的再生产reproduction on an enlarged scale 大规模再生产Repurchase 回购repurchase price 回购价格Request 请求，申请书Required 要求的required rate of return 要求的回报率Requirement 必须品，要求Resale 转售，倒卖Rescheduling 重新安排rescheduling loans 重新安排贷款rescheduling of payment 重新安排贷款偿还期限Research 研究research and development (R&D) 研究与开发research and extension 研究与推广research of investment feasibility 投资可行性研究research on markets 市场研究research on state-owned property 国有资产研究Reserve 准备金，储备reserve account 准备金帐户reserve balance 储备余额reserve bank 储备银行reserve capital 储备资本reserve currency 储备货币reserve fund 储备基金required reserve 规定的准备金Reserved 预备的，保留的reserved capital 保留资本reserved profit 保留利润reserved surplus 保留盈余Residual 余额，残值residual assets 剩余资产residual equity 剩余权益residual interest 残值residual value 残值Resource 资源，财力resource allocation 资源配置resource utilization 资源利用Responsibility 责任responsibility for one’s own profits and losses 自负盈亏responsibility system 责任制Restriction 限定，限制restriction of credit 信贷管制restriction of import 进口限制Restrictive 限制性的restrictive cause 限制性条款restrictive measure 限制性措施Restructure 改组Restructuring 改组，结构改造Retail 零售retail price index 商品零售价格指数Retained 保存的，保留的retained balance from foreign exchange revenue 外汇收入留成额retained earnings 留存收益，留存盈余retained foreign exchange account 留存外汇帐户retained funds 留存资金retained income 公积金retained surplus 留存盈余Retirement 退修，退役，报废retirement fund 退休基金retirement income 退休收入retirement of assets 资产报废retirement pension 退休金retirement system 退休制度Return （投资）收益，偿还，退货return and compensate 退赔return of equity 资本利润率return on assets 资产收益率return on capital 资本收益return on investment 投资收益，投资回报return on investment ratio 投资回报率return on net worth 净值报酬率return on shareholder’s equity 股东权益收益率return on tangible asset 有形资产收益率return on total assets 总资产收益率Revaluation 重估价值revaluation of asset 资金重估revaluation of fixed assets 固定资金重估Revenue 收入，营业收入，收益revenue above the line 预算内收入revenue account 营业收入账户revenue and expenditure in balance 财政收支平衡revenue assets 收益资产revenue distribution 收益分配revenue income 收益，收入tax revenue 税收收入Revolving 周转的，循环的revolving credit 周转信贷revolving fund 周转基金Right 权利，法权right of credit 债权right of disposal 处置权right of disposition 处理权right of monopoly 专利权right of ownership 所有权right of patent 专利权right of possession 占有权right of priority 优先权right of resale 转售权right of trade mark 商标权Risk 风险risk analysis 风险分析risk capital 风险资本risk cost 风险成本risk free rate 无风险利率risk investment 风险投资risk management 风险管理risk sharing 风险分担risk-control mechanism 风险控制机制Rule 条例，法规，规则rule of fair trade 公平交易原则rules for registration of company 公司注册章程Rural 农村的，农业的rural credit cooperatives 农村信用社Rush season 旺季SSafeguard 保护，保障safeguard measures 保障措施safeguard property rightsSalary 薪金，工资salary differential 工资差别salary range 工资幅度salary supplements 附加工资Sale 销售charge sale 赊销sale account 销售帐户sale at discount 折价销售sale at premium 溢价出售sale at deduced price 减价出售sale commission 销售佣金sales tax 营业税sales revenue 销售收入Salesman 销售人员Sample 样品sample data 抽样数据Sampling 采样，抽样sampling analysis 抽样分析sampling check 抽样检查sampling investigation 抽样调查sampling rate 采样率Sanction 制裁trade sanction 贸易制裁Saving 储蓄，节约high savings 高储蓄率saving account 储蓄帐户saving bond 储蓄公债saving fund 储蓄基金saving ratio 储蓄率savings bank 储蓄银行Scale 规模，尺度Schedule 安排，日程表，计划表，明细表schedule of accounts payable 应付帐款明细表schedule of accounts receivable 应收帐款明细表schedule of capital 资本明细表schedule of depreciation 折旧明细表Scheme 方案，规划Scope 范围scope of business 经营范围，营业范围Seal 印，印章，封条seal of company 公司印章Seasonal 季节性的seasonal adjustment 季节性调整seasonal labour 季节工seasonal unemployment 季节性失业Secondary 第二的，从属的secondary account 次级帐户secondary boycott 间接抵制secondary industry 第二产业secondary mortgage 二次抵押secondary securities market 二级证券市场Sector （经济）部门sector of economy 经济部门sector of national economy 国民经济部门sate-owned industrial sector 国有工业部门Secure 保证，担保，作保Secured 有担保的secured account 担保帐户secured creditors’ right in bankruptcy proce edings 破产中的有保证债权secured loan 担保贷款Securities 证券，股票securities act 证券管理条例securities analysis 股市分析securities and investment 证券与投资securities company 证券公司Securities and Exchange Commission 证券交易委员会securities exchange tax 证券交易税securities issue 证券发行securities market 证券市场Security 担保，保证，保证金，安全security deposit 保证金security rating 股票，证券的信用风险评级security right 担保权Self 自我的（前缀）self-employed 个体经营者self-employment income 自营收入Sell 卖，销售sell at a discount 折价出售sell at a low price 低价出售sell at half price 半价出售sell by sample 看样出售sell in bulk 成批出售，批发sell on credit 赊销Seller 卖方，卖主seller’s market 卖方市场seller’s price 卖方价格Selling 销售，出售selling and administrative expenses cost 推销及管理费用成本Sell-off of enterprise’s assets 廉价销售企业资产Senior 老资格的，年老的senior accountant 高级会计师senior citizen 65岁以上的老年公民senior debt 优先债务senior engineer 高级工程师senior manager 高级管理人员，高级经理Seniority 资历，工龄seniority system 年资制度Separate 分开，分离separate ownership rights from management rights 所有权和经营权分离Service 服务，劳务service business 服务性行业service company 服务公司service industry 服务业service life （设备的）使用年限Settlement 结算，支付，解决settlement of cash 现金结算settlement of obligation 债务清偿settlement price 结算价格Settling 结算的，清算的settling bank 清算银行settling fee 理赔费用Share 股票，股份，份额corporation share 法人股share account 股金帐户share capital 股份资本share consolidation 股票合并share holding economic 股份制经济share of market 市场份额share ownership 股权share price 股票价格share stock 股票，股份share transfer 股票过户。
社会政治与经济类英语热点词块翻译(4)
社会政治与经济类英语热点词块翻译(4) NNational 国家的，国民的national accounting firm 全国性会计公司national assets 国家资产national balance sheet 国家资产负债表national bank 国家银行national bond 国家债券national brand 国家名牌national capital 国家资本national debt management 国债管理national economic budget 国民经济预算national economic plan 国民经济计划national finance 国家财政national income 国民收入national insurance 国家保险national monopoly 国家垄断national policy 国家政策national treatment 国民待遇Nationalization 国有化nationalization of enterprise 企业国有化nationalization of communication 通信国有化nationalization of railroad 铁路国有化Nationalize 收归国有Nationalized 国有化的nationalized bank 国有银行nationalized monopoly 国有化垄断Natural 自然的，天然的natural calamities 自然灾害natural capital 自然资本natural economy 自然经济natural resources 自然资源Negative 负的，相反的negative assets 负资产negative capital 负资本negative credit 负信用negative factor 负因素negative growth rate 负增长率negative vote 反对票Negotiate 商谈，谈判negotiated 商谈的Negotiating 买卖谈判negotiating terms 买卖谈判小组Negotiation 谈判Net 净的net amount of operating loss 营业损失净额net assets 净资产net assets value per share 每股资产净值net balance 净差额net book value of fixed assets 固定资产帐面净值net capital gain 资本净收益net capital to debt ratio 净资产与债务比率net cash flow 净现金流量net current assets 净流动资产net earning 净收益net income after tax 税后净收入net income before tax 税前净收入net income from operation 营业净收入net liability 净负债net loss 净损失net margin 净利net national debt 国债净额Net Natinal Product(NNP) 国民生产净值net present value 净现值net profit after tax 税后净利润net profit or loss 净损益Network 网络information network 信息网络Ninth Five-Year Plan 九五计划Nominal 名义上的nominal assets 名义资产nominal capital 名义资本Non 非..., 不...non-accepted bill 不认付票据non-bank financial institution 非银行金融机构non-business property 非营业资产non-cash assets 非现金资产non-cash settlement 非现金结算non-financial business 非金融企业non-governmental entity 非政府机构non-ledger assets 帐外资产non-linear relation 非线性关系non-market factor 非市场因素non-nationalization 非国有化non-operating profit 非营业利润non-profit firm 非营利公司non-registered bond 不记名债券non-registered stock 不记名股票non-state economic sectors 非国有经济部门Noncurrent 非流动的noncurrent asset(NCA) 非流动资产noncurrent liability(NCL) 非流动负债Normal 正常的normal distribution curve 正态分布曲线normal year 正常年度Normed 定额的normed current fund 定额流动资金normed deposit account 限额存款帐户Note 票据，纸币note issuance 货币发行note receivable 应收票据Notice 布告，通知bankruptcy notice 破产公告notice of claim 索赔通知notice of invitation for bids 招标公告OObject 目标，对象，物体object cost 目标成本Objective 目标的，客观的objective factor 客观因素objective laws 客观规律objective value 客观价值Objectivity rule 客观原则Obligation 责任，义务obligation of contract 契约义务Obsolete 过时的，陈旧的，不使用的obsolete equipment 陈旧设备Occupation 占有，职业Occupied 占有的，有职业的occupied rate of current capital 流动资金占有率Occupy 占有Offer 提供，报价，发盘blind offer 盲目要价offer price 要价Office 办公室，办事处，事务所Official 官方的，正式的，官员official approval 官方批准official capital 官方资本official exchange rate 官方汇率，法定汇率official holiday 法定假日official list 官方牌价official seal 官方印章officials at various government levels 各级政府官员On job training 在职训练Open 打开，开放open an account 开设帐户open bid 公开招标open coastal cities 沿海开放城市open competition 公开竟争open door policy 开放政策open domestic market 开放国内市场open economy 开放的经济open-door to the outside world 对外开放Opening up 扩大开放reform and opening up policy 改革开放政策Operating 营业，经营operating capital 经营资本，流动资本operating cost 经营成本operating deficit 营业亏损operating income 营业收入operating license 营业执照operating performance 经营效绩operating profit 营业利润operating strategy 经营战略Operation 经营，营业，操作operation and management 经营和管理operation of capital 资金的运用Operational 经营的operational losses 经营性亏损operational mechanism 经营机制operational research 运筹学Opinion 意见，看法opinion polls 民意测验Opportunity 机会Optimize 优化optimize capital structure 优化资本结构Optimum 最佳的optimum portfolio 最佳投资组合Option 期权，选择权Black-Scholes Option Pricing Model Black-Scholes 期权定价模型call option 买方期权put options 卖方期权( in the money ) 沽盈价( out of the money ) 沽亏价Order 定货，定单，秩序new international economic order 国际经济新秩序Ordinary 普通的，平常的ordinary share 普通股Organization 机构，组织Organizational 组织的，编制中的organizational chats 组织结构图organizational goals 组织目标organizational structures 组织结构Organized 有组织的Organizer 组织者Organizing 组织organizing ability 组织能力Original 初始的，原本的，正本original capital 原始资本original cost 原始成本original evidences 原始凭证original investment 原始投资original invoice 原帐单，原发票Other 其它的other assets 其它资产other income 其它收入other liability 其它负债Out 在...之外out of balance 不平衡out of control 失去控制out of order 失灵，失效out of service 报废out of work 失业Out-dated 落后的，过时out-dated management styles 落后的管理方式Output 输出，产出output method of depreciation 产量折旧法Outside 外面outside capital 外部资本outside dealing 场外交易Outstanding 未兑现的，未偿清的，未完成的，杰出的outstanding account 未清帐目outstanding debt 未清债务outstanding loan 未偿还贷款outstanding obligation 未偿还债务Over 超过，在...之上over capitalization 资本过剩over production 生产过剩Over-the-counter (OTC) 场外交易，柜台交易over-the-counter dealings 场外交易over-the-counter market 场外交易市场Overall 全面的，总的，综合的overall average 总平均overall balance 总余额overall economic situation 总的经济形势overall demand and supply 总需求和总供给Overbid 过高出价Overcharge 要价过高Overdraft 透支overdraft interest 透支利息overdraft on bank 向银行透支Overdue 过期的overdue bill 过期票据Overhead 间接费用overhead account 间接费用帐户overhead cost 间接成本overhead expenses 间接费用，经常费用Overheated economy 过热的经济Overseas 海外的overseas branch 海外分支机构overseas assets 海外资产overseas company 海外公司overseas investment 海外投资overseas market 海外市场Overtime 加班时间，额外时间overtime and night differential 加班费和夜班补助Owe 欠（债）taxes owed 应交所得税wages owed to employees 应付职工工资Own 自有，拥有Owner 所有人，物主owner equity 业主权益owner of patent 专利所有人owner’s capital 自有资本Ownership 所有制，所有权collective ownership 集体所有制ownership by the entire people 全民所有制ownership certificate 所有权证书ownership of trade mark 商标所有权ownership system 所有制PPackage 一揽子，包，包装package agreement 一揽子按排，一揽子方案package deal 一揽子交易package mortgage 一揽子抵押贷款package program 一揽子计划Packaged 体揽子的，包装好的package investment 一揽子投资packaged transfer 成套转让Paid 付清的paid cash book 现金支出帐paid check 已付支票paid debt 已还清的债务paid off 付清Paid-in 已缴的，已收到的paid-in capital 实收资本paid-in surplus 缴入公积Paid-up 已缴纳的，已付清的paid-up capital 已缴清的资本paid-up loan 已还清的贷款Paper 纸，纸币，票据，论文paper gold 特别提款权，纸黄金paper money 纸币，票据paper profit 帐面利润paper title 所有权证书Par 与票面价值相等的par issue 平价发行par rate of exchange 平价汇率par value 票面价值，平价Parallel departmentation 平行式的部门划分Parameter 参数Parent 母体，父母parent company 母公司，总公司parent firm 母公司，总公司parent-subsidiary 母公司---子公司Parity 等价，平价，比价parity price 平价parity rate of commodity 商品比价Participating preferred stock 参加分红的优先股Participative management 参与管理Partner 合伙人partner’s equi ty 合伙人权益Partnership 合伙关系，合伙制general partnership 一般合伙limited partnership 有限责任合伙partnership agreement 合伙契约，合伙协议partnership assets 合伙资产partnership capital 合伙资本partnership enterprise 合伙企业partnership property 合伙财产Patent 专利，专利权patent agent 专利代理人patent application 专利申请patent fee 专利费patent licensing 专利许可patent rights 专利权Patentee 专利权所有人Pay 付钱，付款，偿还，工资pay back period 还本期pay bill 工资单pay check 付工资的支票pay cut 工资削减pay duty 纳税pay freeze 工资冻结pay in 缴款pay in cash 现金支付pay off 清偿pay out 支出pay up 付清Payable 应付的payable account 应付帐目，应付帐款Payback period of investment 投资回收期Payment 付款，支付payment abroad 境外付款payment after delivery 货到付款payment in advance 预付payment in cash 现金支付payment in stock 用股票支付Payroll 工资单P/E ratio 市盈率Penalty 罚款administrative penalty 行政罚款Penny stock 低价股票Pension 退休金，养老金pension fund 养老基金，退休基金Per capita 人均per capita annual income in cities and towns 城镇人均年收入per capita annual net income in rural areas 农村人均年收入per capita assets 人均资产per capita gross domestic product 人均国内生产总值per capita growth 人均增长per capita income of rural residents 农村人均收入per capita income of urban residents 城镇人均收入Per share 每股asset value per share 每股资产值multiple of book value per share 每股帐面资产比multiple of cash flow per share 每股现金流比multiple of sales per share 每股销售比Percentage 百分比percentage depletion method 百分比折耗法percentage of utilization of fixed asset 固定资产利用率Perfect 完全，完美perfect competition market 完全竟争市场perfect monoply 完全垄断Perform 履行perform a contract 履行会同Performance 执行，履行，完成，性能，业绩performance appraisal 效绩评价performance audit 业绩审计performance evaluation 业绩评价performance rating 业绩评级performance report 业绩报告performance record 业绩记录Period 周期period cost 期间成本period of depreciation 折旧期数period of production 生产周期Periodical 周期的，定期的periodical deposit 定期存款periodical inspection 定期检查Permanent 永久的permanent assts 永久性资产permanent income 长期收入Personal 个人的personal account 个人帐户personal capital 个人资本personal holding company 私有股份公司personal income tax 个人所得税personal investment 各人投资personal liability 个人责任personal property 个人财产Personnel 人员，全体雇员personnel administration 人事管理personnel department 人事部门personnel management 人事管理personnel system 人事制度Petty cash 零用现金petty cash account 零用现金帐户petty cash fund 零用备用金Phase 阶段Physical 物理的，实际的physical assets appraisal 实物资产评估physical capital 有形资本physical depreciation 实物折旧，有形损耗physical holding of stock 实际库存physical inventory 实物盘存Piece 件，片，块piece work system 计件工资制piece worker 计件工人Pilot 领航员，带路人，新产品试制pilot project 试点项目pilot program 试点计划Planned 按计划的planned budget 计划预算planned economy 计划经济planned figures 计划数字，计划指标planned purchase and supply by the state 国家统购统销planned target 计划目标Planning 计划，规划planning committee 计划委员会planning department 计划管理部门planning management 计划管理planning system 计划管理体制Plant 工厂plant idleness 工厂闲置设备Pledged 抵押，保证pledged assets 抵押资产Pillar 支柱pillar industry 支柱产业Plow back （利润转为）再投资plow back earnings 再投资收益plow back profit 再投资利润Plus tick 股票交易价格向上浮动Point-of-sale 销售点Point-of -sale system(POS) 商业销售POS系统Pollution 污染pollution control regulation 环境保护规定Pool 合伙经营，联合Pooling 联营，汇集，合并pooling of interest 利益共享，共同经营Poor 贫穷的，粗糙的poor management 管理不善Population 人口population base 人口基数population distribution 人口分布Portfolio 投资组合（投资证券时购买多种不同股票，债券以减少风险）portfolio investment 证券投资portfolio management 证券投资管理portfolio strategy 投资组合战略portfolio theory 投资搭配理论Position 状况，立场，位置，职位capital position 资金状况Positive 正的，积极的positive capital 正资本positive cash flow 正向现金流positive growth 正增长Possession 所有，拥有，所有权actual possession 实际所有权unlawful possession 非法所有，不合法所有Possessory 所有的possessory right 所有权Potential 潜力，潜在的potential competition 潜在竟争potencial demand 潜在需求potencial market 潜在市场potencial value 潜在价值Poverty 贫困absolute poverty 绝对贫困eliminate poverty 消除贫困shake off poverty 摆脱贫困Power 权，能力，力量power of appointment 任命权power of interpretation 解释权power of sale 销售权Practice 实践，惯例international practices 国际惯例Predatory 掠夺性的predatory dumping 掠夺性倾销predatory price cutting 掠夺性竟争削价Prediction 预测economy prediction 经济预测Preference 优先，优惠preference bond 优先债券preference share 优先股Preferential 优先的，优惠的preferential interest rate 优惠利率preferential loan 优惠贷款preferential right 优先权preferential transfer 优先转让Preferred 优先的preferred creditor 优先债权人preferred dividend 优先股息preferred ordinary stock 优先普通股票preferred share 优先股preferred stock premium 优先股溢价preferred stockholder equity 优先股股东权益Preliminary 初步的，预备的preliminary expenses 开办费preliminary prospectus 初步募股书preliminary planning 初步规划Premium 溢价premium bond 溢价债券premium pay 加班费Prepaid 已预付的，先付的prepaid assets 递延资产prepaid deposit 预付定金prepaid expenses 预付费用prepaid interest 预付利息Present 现在的，目前的present capital value 资本现值present value 现值present value approach 现值法Pretax 税前的pretax earnings 税前利润pretax income 税前收入pretax rate of return 税前回报率Prevent 防止Price 价格buying price 买价catalog price 目录价格closing price 收盘价格comparable price 可比价格competitive price 竟争价格cost price 成本价格duty-paid price 完税价格futures price 期货价格issue price 发行价格opening price 开盘价格price adjustment 价格调整price analysis 价格分析price elasticity 价格弹性price index 价格指数price indexation 价格指数化price level 价格水平price limit 价格限制price stabilization policy 稳定价格政策price support 价格补贴price system 价格体系price war 价格战price-eanings(P/E) ratio 收益率Pricing 定价capital asset pricing model 资本资产定价模式pricing strategy 定价策略Primary 初级的，最初的primary business 主营业务primary data 原始数据primary goods 初级产品primary market 初级市场primary products 初级产品Prime 基本的，首要的，最初的prime assets 主要资产prime contractor 总承包商prime cost 主要成本，直接成本prime paper 最佳股票prime rate 优惠利率Principal 本金，本金的principal and interest 本金和利息principal stockholder 主要股东Principle 原则，原理principle of accounting 会计原理，会计原则principle of equality and mutual benifit 平等互利的原则principle of openness and fairness 公开和公正的原则principle of profit maximization 利润最大化原则Priority 优先级Private 私人的，私营的，私有的private capital 私人资本private company 私营公司private corporation 私营公司private enterprise 私营企业private limited partnership 私人有限公司private loan 私人贷款private ownership 私人所有制，私有制Privatization 私有化，私营化Privilege 优惠，特权Privileged 特许的，有特权的Probability 概率，机率probability density function 概率密度分布函数probability distribution 概率分布probability mass function 概率群分布函数probability theory 概率论Procedure in bankruptcy 破产程序Proceedings in bankruptcy 破产诉讼Processing 处理，加工processing industry 加工工业processing on order 来料加工processing trade 加工贸易Produce 生产Producer 生产者，厂家producer price index 生产者价格指数Product 产品product cost 产品成本product line 生产线Production 生产，产品Productive 生产性的productive assets 生产性资产productive capacity 生产能力production power 生产力Professional 专业的，专门的professional accountant 专业会计professional company 专业公司Profit 利润，盈利annual profit 年利润meager profit 微利，薄利profit after taxation 税后利润profit and loss account 损益帐profit and loss statement 损益表profit distribution 利润分配profit from operating 营业利润profit from sale of fixed assets 出售固定资产的收益profit on operation 经营利润profit on sale 销售利润profit or loss on exchange 汇兑损益profit paid to the state 上交国家利润profit rate 利润率profit ratio of capital 资本利润率profit ratio of paid-in capital 实收资本利润率profit realized 实现利润profit-making enterprises 盈利企业Profit Impact of Market Strategy (PIMS) Progressive rate 累进税率Project 项目，方案，计划project appraisal 项目评估project budget 项目预算project capital system 项目资本金制度project loan 项目贷款project management 项目管理Promotion 推销，提升sales promotions 促销consumer sales promotions 消费者销售促销Propel 推进propel reform 推进改革Property 财产，所有权property account 财产帐户property accounting 财产会计property and assets 财产与资产property damage 财产损失property in land 土地所有权property income 财产收入property rights 产权property rights transfer agency 产权转让机构（产权交易所）property tax 财产税Proprietary 所有人的，财产权proprietary interest 业组权益proprietary lease 产权租赁Proprietor 业主Proprietorial right 所有权Proprietorship 业主权，独资，一人拥有全部财产的业主Prospective 未来的，预期的prospective earnings 预期收益prospective market 未来市场Prospective yield 预期收益Prospectus 招股说明书protect 保护，防护protect the interests of investors 保持投资者的利益protect national resource 保护自然资源Protection 保护，防护Protective 保护的protective inport duty 保护性进口税protective measures 保护措施protective price 保护价格Protest 拒绝承兑protest note 拒付通知Public 公开的，公共的public accountant 公共会计师public corporation 股份有限公司public company 股份上市公司public employee 公职人员public housing 供低收入家庭租用的政府住房public interest 公共利益public ownership 公有制public property 公共财产public relation 公共关系public utility 公用事业，公共事业public works 政府公共建筑Purchase 购买purchase and marketing price differentials 购销价差purchase capital 用于购买企业和投资的资金Purchasing 购买，采购purchasing power index 购买力指数purchasing power of the dollar 美元购买力purchasing power of money 货币购买力Purpose 目的purpose of appraisals 评估目的QQualification 资格，资格证书qualification certificate 资格证书Qualified 合格的，能胜任的qualified accountant 合格的会计师Qualitative 定性的，质量的qualitative analysis 定性分析qualitative control 质量控制Quality 质量，品质quality analysis 质量粉析quality assurance 质量保证quality circle 质量圈quality control 质量控制quality guarantee 质量保证quality management 质量管理Quantitative 定量的，数量的quantitative analysis 定量分析quantitative credit control 贷款数量控制Quantity 数量Quantum 数额，数，总额Quarter 季度，四分之一Quarterly 季度的quarterly balance sheet 季度负债表Quick 快速的quick assets 速动资产，可快速兑现的资产quick ratio 速动比率Quit 退出，辞职Quota 配额，限额import quota 进口配额export quota 出口配额Quotation 报价Quoted price 牌价，报价RRaise 增加，提高raise a loan 借款raise a price 加价raise capital 集资，招募资本raise foreign funds 募集外资raise money 募捐，筹款Random 随机，偶然random event 随机事件random error 随机误差random sampling 随机抽样，随机采样Range 范围，区域range of price 价格幅度Ranking 等级，顺序Rate 比率，率floating exchange rate 固定汇率official rate 官方汇率rate of accumulation 积累率rate of depreciation 折旧率rate of discount 贴现率rate of growth 增长率rate of increment 增长率rate of inflation 通货膨胀率rate of margin 毛利率rate of profit 利润率rate of return 回报率rate of return on equity 股本收益率rate of saving 储蓄率rate of taxation 税率rate of turnover 周转率rate of unemployment 失业率Rating 评定等级Ratio 比率activity ratios 经营比率capitalization ratios 资本结构比率debt to equity ratio 负债股本比率liquid ratios 变现比率price earnings ratio 市盈率profitability ratios 盈利比率ratio of current assets to fixed assets 流动资产与固定资产比率ratio of current assets to current liability 流动资产与流动负债比率ratio of equity(ROE) 股本利润率ratio of sales(ROS) 销售利润率Raw material 原材料Re-employment 再就业Real 真实的real assets 实资产real capital 实际资本real cost 实际成本real earnings 实际收益real growth rate 实际增长率real property 不动产，房地产real value of money 货币实际购买力Real estate 不动产，房地产real estate account 房地产帐户，不动产帐户real estate and property 不动产和其它财产real estate investment 不动产投资real estate mortgage bond 不动产抵押债券real estate pool 不动产投资共同基金real estate tax 房地产税，不动产税Realizable 可变现的realizable value 可变现价值Realization 变现realization and liquidation 变产清盘Reallocation 再分配Reappraisal 重新评估reappraisal surplus 重估价盈余Reasonable 合理的reasonable price 合理价格Rebate 回扣，退税Recapitalization （企业重组）调整资本结构Receipt 收据Receivable 应收的receivable account 应收帐款receivables turnover 应收帐款周转率Recession 经济衰退Reciprocal 互惠的，相互的reciprocal agreement 互惠协定reciprocal contract 互惠合同reciprocal duties 互惠关税reciprocal holdings 互相控股reciprocal trade 互惠贸易Recomputation 重新计算Record 记录Recourse 追索权Recover 索回，弥补Recoverable 可收回的recoverable cost 可收回成本recoverable debt 可收回债务recoverable loss 可收回损失Recovery 收回，恢复Recruitment 招聘Red balance 赤字结余Redemption 偿还，赎回Rediscount 再贴现rediscount rate 再贴现率Redistribution 再分配Reduce 减少Reduction 减少reduction of interest 降低利率Reference 参考，推荐信，介绍书reference number 参考数字reference price 参考价格Reform 改革reform measures 改革措施reform of state-owned enterprises 国有企业改革reform of the economic system 经济体制改革reform of the property rights system 产权制度改革speed up reform 加快改革Refund 退货，退款Region 地区central and western regions 中西部地区Regional 地区的，局部的regional economy 地区经济regional government 地方政府Register 登记，注册Registered 注册的，登记的registered bond 记名债券registered capital 注册资本registered share 记名股票Registration 登记，注册registration form 登记表registration of establishment 开办登记registration of property right 产权登记registration statement 股票注册上市申请书Regression analysis 回归分析Regessive tax 递减税Regular 定期的，有规则的regular expenses 经常费用regular-way delivery 例行交割Regulated 控制的，规定的regulated company 受控制公司regulated industry 受（政府）管辖行业Regulation 条例，规章Regulatory framework 规章制度Reinsurance 再保险reinvestment 再投资Relation 关系relation of production 生产关系Relationship 关系relationships among reform,developmentand stability 改革，发展和稳定的关系Relative 相对的，相关的relative balance 相对平衡Reliability 可靠性reliabilty of data 数据的可靠性Relief 救济relief fund 救济金Renewal 更新，续约renewal and reconstruction funds 更新改造基金renewal expenses 更新费用renewal of equipment 设备更新Rent 租，房租，租金Rental 租金，租赁rental expenses 租金费用rental property 租赁财产Reorganization 重组，改组Repair 修理Repayment 还款，偿还repayment analysis 偿债分析repayment of debt 偿还债务Replacement 重置，更换replacement assets 重置资产replacement cost approach 重置成本法replacement current cost 重置现行成本replacement method of depreciation 重置成本折旧法replacement price method 重置价格法replacement value 重置价值Repledge 再抵押Report 报告report of changes in assets condition 资产状况变动报告Reporting 申报reporting form 申报报表Representative 代表，代理人Reproduction 再生产reproduction cost 再生产成本reproduction of capital 资本的再生产reproduction on an enlarged scale 大规模再生产Repurchase 回购repurchase price 回购价格Request 请求，申请书Required 要求的required rate of return 要求的回报率Requirement 必须品，要求Resale 转售，倒卖Rescheduling 重新安排rescheduling loans 重新安排贷款rescheduling of payment 重新安排贷款偿还期限Research 研究research and development (R&D) 研究与开发research and extension 研究与推广research of investment feasibility 投资可行性研究research on markets 市场研究research on state-owned property 国有资产研究Reserve 准备金，储备reserve account 准备金帐户reserve balance 储备余额reserve bank 储备银行reserve capital 储备资本reserve currency 储备货币reserve fund 储备基金required reserve 规定的准备金Reserved 预备的，保留的reserved capital 保留资本reserved profit 保留利润reserved surplus 保留盈余Residual 余额，残值residual assets 剩余资产residual equity 剩余权益residual interest 残值residual value 残值Resource 资源，财力resource allocation 资源配置resource utilization 资源利用Responsibility 责任responsibility for one’s own profits and losses 自负盈亏responsibility system 责任制Restriction 限定，限制restriction of credit 信贷管制restriction of import 进口限制Restrictive 限制性的restrictive cause 限制性条款restrictive measure 限制性措施Restructure 改组Restructuring 改组，结构改造Retail 零售retail price index 商品零售价格指数Retained 保存的，保留的retained balance from foreign exchange revenue 外汇收入留成额retained earnings 留存收益，留存盈余retained foreign exchange account 留存外汇帐户retained funds 留存资金retained income 公积金retained surplus 留存盈余Retirement 退修，退役，报废retirement fund 退休基金retirement income 退休收入retirement of assets 资产报废retirement pension 退休金retirement system 退休制度Return （投资）收益，偿还，退货return and compensate 退赔return of equity 资本利润率return on assets 资产收益率return on capital 资本收益return on investment 投资收益，投资回报return on investment ratio 投资回报率return on net worth 净值报酬率return on shareholder’s equity 股东权益收益率return on tangible asset 有形资产收益率return on total assets 总资产收益率Revaluation 重估价值revaluation of asset 资金重估revaluation of fixed assets 固定资金重估Revenue 收入，营业收入，收益revenue above the line 预算内收入revenue account 营业收入账户revenue and expenditure in balance 财政收支平衡revenue assets 收益资产revenue distribution 收益分配revenue income 收益，收入tax revenue 税收收入Revolving 周转的，循环的revolving credit 周转信贷revolving fund 周转基金Right 权利，法权right of credit 债权right of disposal 处置权right of disposition 处理权right of monopoly 专利权right of ownership 所有权right of patent 专利权right of possession 占有权right of priority 优先权right of resale 转售权right of trade mark 商标权Risk 风险risk analysis 风险分析risk capital 风险资本risk cost 风险成本risk free rate 无风险利率risk investment 风险投资risk management 风险管理risk sharing 风险分担risk-control mechanism 风险控制机制Rule 条例，法规，规则rule of fair trade 公平交易原则rules for registration of company 公司注册章程Rural 农村的，农业的rural credit cooperatives 农村信用社Rush season 旺季SSafeguard 保护，保障safeguard measures 保障措施safeguard property rightsSalary 薪金，工资salary differential 工资差别salary range 工资幅度salary supplements 附加工资Sale 销售charge sale 赊销sale account 销售帐户sale at discount 折价销售sale at premium 溢价出售sale at deduced price 减价出售sale commission 销售佣金sales tax 营业税sales revenue 销售收入Salesman 销售人员Sample 样品sample data 抽样数据Sampling 采样，抽样sampling analysis 抽样分析sampling check 抽样检查sampling investigation 抽样调查sampling rate 采样率Sanction 制裁trade sanction 贸易制裁Saving 储蓄，节约high savings 高储蓄率saving account 储蓄帐户saving bond 储蓄公债saving fund 储蓄基金saving ratio 储蓄率savings bank 储蓄银行Scale 规模，尺度Schedule 安排，日程表，计划表，明细表schedule of accounts payable 应付帐款明细表schedule of accounts receivable 应收帐款明细表。
社会政治与经济类英语热点词块翻译4
Collective firm 集体企业，合作企业Township enterprise 乡镇企业Partnership enterprise 合伙企业Individual enterprise 个体企业Foreign-funded enterprise 外资企业Top 500 enterprises 500家企业Small business ⼩企业Primary industry 第⼀产业Secondary industry 第⼆产业Tertiary industry 第三产业Corporate Law 公司法Township Enterprise Law 乡镇企业法Independent legal entities 独⽴法⼈Board of directors 董事会Board of supervisors 监事会Shareholders conference 股东⼤会Entrepreneur 企业家Firm 公司，企业Company 公司Incorporation 公司Corporation 股份公司Group of enterprises 企业集团Conglomerate 企业集团，综合性⼤企业Company limited by shares 股份有限责任公司Controlling company 控股公司Holding company 控股公司Bank holding company 银⾏控股公司Company with limited liability 有限责任公司State-owned holding company 国家控股公司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 集团公司Large-scale industrial group ⼤型⼯业集团International conglomerate 跨国企业集团International corporation 跨国公司Multinational corporation 跨国公司Multinational market group 跨国市场集团Banking institution ⾦融机构Banking sector 银⾏部门Intermediary bank 中介银⾏Development bank 开发银⾏Commercial bank 商业银⾏Investment bank 投资银⾏Credit bank 信贷银⾏Cooperative bank 合作银⾏Mortgage bank 抵押银⾏Clearing bank 清算银⾏Credit union 信⽤社Non-bank financial institution ⾮银⾏⾦融机构Financing corporation ⾦融公司Securities company 证券公司Underwriting company 担保公司Loan and trust company 信托公司Insurance company 保险公司Life insurance company ⼈寿保险公司Utility company 公共事业公司MERGER AND ACQUISITION 兼并与收购Reorganization 重组Association 联合Merger 兼并Acquisition 收购Joint stock partnership 股份合作Leasing 出租Contract operation 承包经营Auction 拍卖Develop trans-regional and trans-industry enterprise groups 发展跨地区跨⾏业的企业集团Strategic acquisition 战略性收购Combination of enterprise 企业合并Concentric acquisition 集中收购Conglomerate merger 集团企业合并Consolidation by lease 租赁式合并Consolidation by merger 兼并式合并Leveraged buy-out (LBO’s) 杠杆收购Stock merger 股票兼并Vertical acquisition 纵向收购Vertical merger 纵向兼并Vertical consolidation 纵向合并Vertical integration 纵向合并Horizontal merger 横向兼并Horizontal acquisition 横向收购Horizontal combination 横向合并，同⾏业合并Horizontal integration 横向联合Acquisition cost 收购成本Acquiring enterprise 收购⽅企业Corporate reorganization 公司重组Bankruptcy Law 破产法Bankruptcy code chapter 7--- liquidation 破产法第七章清算Bankruptcy code 11 --- reorganization 破产法第⼗⼀章重组Act of bankruptcy 破产法案Antitrust Law 反托拉斯法Bankruptcy court 破产法庭Bankruptcy debtor 破产债务⼈Bankruptcy notice 破产公告Bankruptcy petition 要求宣布破产Declaration of bankruptcy 宣告破产Arrangement in bankruptcy court 破产法庭内的协调Arrangement out of bankruptcy court 不经破产法庭的协调Creditor’s equity 债权⼈权益。
社会政治与经济类英语热点词块翻译（3）
社会政治与经济类英语热点词块翻译(3)EEarning 收益，收入，工资accumulated earnings 积累收益annual earnings 年收益earning assets 盈利资产earning capacity 盈利能力earning of capital 资本收益earnings after tax 税后收益earnings before interest and income tax (EBIT) 税前收益earnings per share (EPS) 每股平均收益earnings rate 收益率earnings ratio 收益率earnings target 收益目标gross earnings 毛利，毛收益real earnings 实际收益retained earnings 留存收益Economic 经济的economic analysis 经济分析economic and technical development zone 经济技术开发区economic base 经济基础economic community 经济共同体economic cooperation zone 经济协作区economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic efficiency 经济效益economic entity 经济实体economic forecast 经济预测economic foundation 经济基础economic growth rate 经济增长率economic integration 经济一体化economic miracle 经济奇迹economic order 经济秩序economic policy 经济政策economic potential 经济潜力economic prospect 经济展望economic recovery 经济复苏economic sanctions 经济制裁economic situation 经济形势economic system 经济体制，经济制度economic value 经济价值East Asia Economic Rim 东亚经济圈Economics 经济学economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学Economy 经济closed economy 闭关自守经济commodity economy 商品经济economy measure 经济手段economies of scale 规模经济market economy 市场经济mixed economy 混合经济planned economy 计划经济Effective 有效的，实际的effective exchange rate 实际汇率effective liability 实际负债Efficiency 效率，有效性efficiency in operation 经营效率Efficient 高效率的，有效的efficient market 有效市场efficient portfolio 高效率投资Eligible 合格的，合法的eligible bidders 合格的投标商eligible products 合格产品Emergency loan 紧急贷款Emerging 新兴的emerging industry 新兴产业emerging market economy 新兴市场经济emerging nation 新兴国家Employee 职员，雇员employee benefits 职工福利employee pensions 职工养老金employee retirement fund 职工退休基金employee stock ownership plan 职工持股计划employee’s association 职工联合会employee’s insurance fund 职工保险基金employees’ representative 职工代表employee’s rights 职工权力Employer 雇主employer’s association 雇主联合会Employment 就业，职业employment agency 职业介绍所employment application 就此申请employment certificate 就业证明employment contract 就业合同employment opportunities 就业机会full employment 充分就业Encourage 鼓励encourage investment 鼓励投资Endowment 养老金，捐赠endowment insurance 养老保险Energy 能源energy crisis 能源危机Enforcement 强制执行enforcement measure 强制措施Engineer 工程师Engineering 工程Enhance 加强，提高Enlarge 扩大enlarge the right of self-management 扩大自主权Entrepreneur 企业家Enterpreneurial 企业家的enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神Enterprise 企业backbone enterprise 骨干企业central enterprises 中央企业collectively-owned enterprises 集体企业combined enterprise 联合企业enterprise accounting 企业会计enterprise development fund 企业发展基金enterprise law 企业法enterprises’ management mechanisms 企业管理机制foreign-funded enterprises 外资企业large and medium-size enterprises 大中型企业local enterprises 地方企业modern enterprise system 现代企业制度money-lossing enterprises 亏损企业state-owned enterprises 国有企业township enterprises 乡镇企业Entertainment 娱乐，交际entertainment duty 筵席税，娱乐税Environment 环境environment protection 环境保护Equal 同等的，相同的equal employment opportunity 同等就业机会Equally competition 平等竟争Equipment 设备equipment leasing 设备租赁equipment trust bond 设备信托债券Equity 权益，股本，资产净值equity account 权益帐户equity capital 自有资本，股权资本equity capital transaction 产权资本转让equity capital turnover 产权资本周转率equity earnings 参股收益，股本盈利equity financing 产权筹资equity investment 股本投资equity market 权益市场equity ownership 资本所有权equity security 股票equity share 普通股票equity stock 股票，产权股票equity to assets ratio 权益对资产比率equity to debt ratio 权益对债务比率equity transaction 净值交易Establishment 建立establishment of socialist market economy 社会主义市场经济的建立Estate 不动产，房地产，财产，遗产estate tax 遗产税bankrupt’s estate 破产者财产Estimate 预算，估算estimate budget 概算Estimated 预计的，估计的estimated cost 估计成本estimated tax 估计税额Estimation 估计，鉴别European Currency Unit 欧洲货币单位European common market 欧洲共同市场European Monetary Unit 欧洲货币联盟Evaluation 估价，评价evaluation of performance 业绩评价evaluation principle 估价原则evaluation sheet 估价单Evaluator 评估员Even 公平的，偶数even bargain 公平交易even exchange 公平交换Evidence 证明，证据，证人evidence of title 所有权证明Examination 检查，审查examination of title 审查所有权Exceptional 例外的，特别的exceptional case 例外情况exceptional court 特别法院Excess 额外的，余额，超额excess profit 超额利润Excessive 过多的，过度的excessive growth 过度增长excessive inflation 过度通货膨胀excessive production capacity 过剩的生产能力excessive profit 超额利润Exchange 交换，交易exchange control 外汇控制free exchange rate 自由汇率stock exchange regulation 股票交易规定Exclusive 独家的，专营的exclusive agency 独家代理exclusive sale 专营，包销Executive 执行的executive board 董事会executive committee 执行委员会Exempt 豁免，免除exempt from taxation 免税exempt income 免税收入Expected 预期的expected capacity 预计生产能力expected earning 预期收益expected profit 预期利润expected return 语期收益Expenditure 支出，费用expenditure on capital account 资本帐户支出gross domestic expenditure 国内支出总额Expense 支出，费用depreciation expenses 折旧费entertainment expenses 交际费，招待费expense budget 费用概算expenses of bankruptcy proceedings 破产手续费research and development expenses 研究开发费travel expenses 差旅费Export 出口，输出export of capital 资本输出export subsidy 出口补贴export tax 出口税Extensive 粗放的extensive management 粗放经营External 外部的external debt 外债Extra 额外的extra cost 额外成本extra profit 额外收入FFace 表面，票面face amount of bond 债券票面金额face interest rate 债券票面利率face value of share 股票票面价值Facility 设施，设备，服务机构facility charge 设备费facility cost 设备成本Factor 要素，因子factor analysis 因素分析factor of production 生产要素Factory 工厂factory overhead 工厂费用Fail 丧失支付能力，破产Failure 破产，倒闭，失败，无支付能力debtor’s failure 债务人破产Fair 交易会，公平的，合理的fair and reasonable price 公平合理价格fair dealing 公平交易fair market competition 公平市场竟争fair market value 公平市场价格fair rate of profit 公平利润率fair rate of return 公平收益率fair trade registration 公平交易法规fair valuation 合理估价fair-price shop 平价商店FallFallingFalse 假的false account 假帐false bill 假单据false tax 瞒税Family 家庭，家族family business 家族企业family company 家族公司family economy 家庭经济family farm 家庭农场Famous 有名的famous-brand products 名牌产品Farm 农场farm population 农业人口farm surplus 剩余农产品Farmer 农民，农场主Farming 农业Favorable 有利的，赞成的favorable interest rate 优惠利率favorable trade balance 贸易顺差Feasibility study 可行性研究Federal 联邦的Federal Agency 联邦政府机构Federal Fund Rate 美国联邦基金利率federal income tax 联邦所得税Federal Reserve Board 联邦储备局Federal Trade Commission 联邦贸易委员会FIFO (first in first out) 先进先出Final 最后的final account 决算帐户final date 截止日期final dividend 期末股息final settlement 决算Finance 财政，金融finance company 财务公司，金融公司Financer 金融家Financial 财政的，金融的，财务的all-purpose financial statement 通用财务报表certified financial statement 经会计师证明的财务报表consolidated financial statement 合并财务报表Financial Accounting Standards Board 财务会计标准委员会financial advisor 财务顾问financial aid 财政补助financial budgeting 财务预算编制financial crisis 财政危机financial future 金融期货financial group 财团financial institution 金融机构financial lease 融资租赁financial leverage 财务杠杆financial market 金融市场financial position 财务状况financial statement 财务报表financial status 财务状况financial system 金融体系，金融制度financial year 财政年度non-bank financial instititions 非银行金融机构Financing 筹资，融资，提供资金bank financing 银行融资financing corporation 金融公司financing cost 融资成本financing mix’s risk and reward 融资组合的风险和回报Financially troubled company 财政遇到困难的公司Fire 解雇，火灾Firm 公司，企业，商号collective firm 合作企业private firm 非上市公司，私有企业state-owned firm 国有企业state-run firm 国有企业Fiscal 财务的，财政的fiacal burden 财政负担fiscal capital 金融资本fiscal fuction 财政功能fiscal measure 财政措施Fixed 固定的fixed assets accounting 固定资产核算fixed assets cost 固定资产成本fixed assets depreciation rate 固定资产折旧率fixed assets investment 固定资产投资fixed assets losses in suspense 待处理固定资产损失fixed assets ratio 固定资产比率fixed deposit 定期存款fixed exchange rate 固定汇率fixed mortgage 定期抵押，固定抵押fixed transfer price 固定转让价格investment in fixed assets 固定资产投资Flea market 跳蚤市场Flexible 弹性的，灵活的flexible budget 弹性预算flexible job system 弹性工作制度flexible working hours 弹性工作时间Floating 流动的floating assets 流动资产floating debt 短期债务，流动负债floating exchange rate 浮动汇率floating liability 流动负债floating rate of interest 浮动利率Flow 流动，流量flow of funds analysis 资金流转分析Fluctuation 波动，涨落economic fluctuation 经济波动fluctuation in exchange 汇率涨落Focus 专一化Forecast 预测Forecasting 预测Foreign 外国的foreign currency account 外汇帐户foreign currency balance 外汇平衡foreign exchange loss 外汇对换损失foreign exchange rate 汇率foreign exchange reserve 外汇储备foreign funded enterprise 外资企业foreign government loans 外国政府贷款Fortune 500 美国幸运杂志每年评出的全球500家最大企业Forward 未来的，期货forward buying 期货收购forward contract 期货合同forward dealing 期货交易forward market 期货市场forward exchange rate 远期汇率forward transaction 期货交易Fractional share 不足一股的零碎股票Free 自由的，免除的free competition 自由竟争free exchange rate 自由汇率free from debt 免除债务free from encumbrances 放弃债权free from taxes 免税free market economics 自由市场经济free port 自由港，免税港free on board 离岸价格free territory 免税区free trade zone 自由贸易区Friedman 佛里德曼Frozen 冻结的frozen account 冻结帐户frozen assets 冻结资产frozen capita 冻结资金frozen loan 冻结贷款frozen price 冻结价格frozen wage 冻结工资Full 全面的，完全的full costing 完全成本计算full employment 充分就业fullfaith and credit bond 市政信用债款Function 功能，职能，函数function of supervision 监督职能Functional 功能的，职能的functional authority 职权，职能functional department 职能部门functional organization 职能机构Fund 基金，专款benevolent fund 慈善基金fund accounting 基金会计fund assets 基金资产fund flow analysis 资金流量分析fund management 基金管理fund raising cost 筹资成本leverage fund 平衡基金，杠杆基金mutual fund 共同基金pension fund 养老基金trust fund 信贷基金Fundamental accounting equation 基本会计恒等式Futures 期货交易，远期交易dealings in futures 期货交易futures exchange 期货交易所futures market 期货市场futures price 期货价格GGain 获得，得到，收益gain or loss 损益Galloping inflation 恶性通货膨胀Gamble 投机，赌博gamble in stock 股票投机Gambler 投机商，赌徒Gap 间隙，间隔gap of wealth 贫富差距narrowing the gap between the rich and poor 缩小贫富差距General 总的，普通的General accepted accounting principles (GAAP)General Agreement on Tariffs and Trade(GATT) 关税贸易总协定general contractor 总承包商general expense 日常开支，一般费用general fund 普通基金general index 总指数general journal 普通日记帐general ledger 总帐，普通分类帐general obligation bond 一般义务债款Generalized preferential system （贸易）普遍优惠制Generation 一代人generation gap 代沟generation-skipping transfer 隔代资产转移Geographical 区域的，地理的geographical specialization 地区专业化Gift 礼品，赠与gift coupons 礼品卷gift tax 赠与税Gilt-edged bond 金边债券Glamor stock 热门股票Global 全球的，全面的，总的global economy 全球经济global society 国际社会Globalization 全球化economic globalization 经济全球化GNP 国民生产总值GNP at constant prices 按固定价格计算的国民生产总值GNP at market prices 按市场价格计算的国民生产总值Go public 股票上市Gold 黄金gold and foreign exchange reserves 黄金外汇储备gold bonds 黄金债券gold bullion market 黄金市场gold crisis 黄金危机Good title 有效所有权Goodwill 信誉Government 政府government agency 政府机构government bond 公债，政府债券government control 政府控制government directed 国家指导的government employee 政府雇员government enterprise 政府企业government intervention 政府干预government loan 政府贷款government official 政府官员government operated business 国营企业government property 政府财产government supervision 国家监督government transfer payment 政府转移支付Grace period 债务宽限期Graft 受贿，贪污Grant 专用拨款，赠款grant-in-aid for agriculture 农业财政拨款grant-in-aid fund 财政补贴基金Gross 毛重，总重，总额gross assets 总资产Gross Domestic Product(GDP) 国内生产总值Gross National Product(GNP) 国民生产总值Norminal GNP 名义GNPReal GNP 实际GNPgross margin 毛利gross profit 毛利润gross profit margin 毛利润率gross retail sales 零售总额Group 集团，团体，组group company 集团公司group of enterprises 企业集团Group of Seven (G-7) 七国集团Grouped by 按...划分grouped by ownership 按所有制划分grouped by sector 按行业划分Growth 增长growth funds 增长基金growth potential 增长潜力growth rate of earnings 收益增长率Guarantee 担保，保证Guaranteed 有保证的，有担保的guarenteed bond 有信用担保的债券guaranteed investment contract 担保投资合同guaranteed mortgage 担保抵押guaranteed security 担保证券Guaranty 保证金，保证Guide price 指导价Guidline 指导原则HHard 硬的hard currency area 硬通货地区hard money 硬通货，硬币Hardware 硬件hardware store 五金商店Head office 总行，总公司Headquarters 总部Health 健康health care 医疗health insurance 医疗保险Heavy 沉重的heavy debts 沉重的债务heavy industry 重工业heavy social burdens 沉重的社会负担Hidden 隐蔽的，隐藏的hidden assets 帐外资产，隐匿资产hidden inflation 隐性的通货膨胀hidden tax 隐蔽税High 高high added-value 高附加值high technology 高技术High yield bond funds 高收益债券基金high-efficiency 高效的high-quality 高质量的high-tech stock 高技术股票high-yield 高产的Higher bid 竟卖较高价格Highlight 重点Hire 雇，租Holder of stock 股票持有人Holding 持有，占有的holding bank 控股银行holding company 控股公司，母公司holding corporation 控股公司Horizontal 水平的，横向的horizontal acquisition 横向收购horizontal combination 横向合并，同行业合并horizontal integration 横向联合horizontal merger 横向兼并Hospital benefits 医疗福利费Housing 住房，住房建设housing add 住房补贴housing allowance 住房津贴housing distribution 住房分配housing reform 住房改革public housing funding system 住房公基金制度Human 人human capital 人力资本human relation 人际关系human resource 人力资源human rights 人权Hypothecary 抵押的hypothecary credit 抵押信贷hypothecary debt 抵押债务Hypothecated assets 抵押财产IIdle 闲置的idle capacity 闲置生产能力idle facility 闲置设备idle fixed assets 闲置固定资产idle fund 闲置资金idle production equipments 闲置生产设备Illegal 不合法的illegal dealings 非法交易illegal dividend 非法分红illegal income 不合法收入Illicit 非法的，禁止的illicit bankruptcy 违法的破产Image advertising 形象广告Impairment 亏损Imperfect 不完全的imperfect competition 不完全竟争imperfect market 不完全市场Import 进口，输入import of capital 资本输入import tax 进口税In line with 与...相一致in line with international practices 与国际贯例接轨Income 收入，收益gross income 收入总额income account 收益帐户income approach to fair market value 求得市场公平价格的收益法income before tax 税前收入income from investments 投资收益income gap 收入差距income property 收益财产income statement 收益表income tax law 所得税法income tax return 所得税申报表income to net worth ratio 净值收益率Inconvertible 不可转换的Incorporation 公司articles of incorporation 公司章程Increment tax 增值税Incumbrance 财产抵押权Index 指数，索引cost-of living index 生活费用指数index number of consumer price 消费品价格指数index number of stock price 股票价格指数index of social peogress 社会进步指数physical quality of life index 物质生活质量指数Indicator 指标Indirect 间接的indirect charge 间接费用indirect cost 间接成本Individual 单个的，个体的，单独的individual economy 个体经济individual enterprise 私人企业individual labour 个体劳动者individual operation 个体经营individual ownership 个体所有individual retirement account 个人退休金帐户Industrial policy 产业政策Industrial 工业的industrial revolution 产业革命Industrialization 工业化Industry 产业，行业aircraft industry 航空业automobile industry 汽车业banking industry 银行业basic industry 基础工业coal and mining industry 煤炭开采业construction industry 建筑业information industry 信息产业high-technology industry 高技术产业materials industry 材料业primary industry 第一产业secondary industry 第二产业service industry 服务业steel industry 钢铁业tertiary industry 第三产业transportation industry 交通运输业Inefficient operation 低效运营Inflation 通货膨胀inflation factor 通货膨胀因素inflation indexed security 通货膨胀指数债券inflation of credit 信用膨胀inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Information 信息information highway 信息高速公路information disclosure 信息披露information sources 信息资源infotmation system 信息系统Initial 初始的，最初的initial credit balance 初期贷方余额initial inventory 期初存货initial investment 期初投资initial public offering 股票首次公开上市initial stage 初级阶段Inland 内陆，国内，内地inland country 内陆国家inland industry 内陆工业inland provice 内陆省Innovation 革新Input 输入，投入input-output analysis 投入产出分析input-output model 投入产出模型input-output ratio 投入产出比率Inspection 检查，检验Installation expenses 安装费Instalment 分期付款Institute 研究所，学院，协会Institution 学会，协会，机构Institutional reform 体制改革，制度改革Insurance 保险credit insurance 信用保险insurance company 保险公司insurance coverage 保险范围insurance fund 保险基金insurance industry 保险业Intangible 无形的intangible assets 无形资产intangible capital 无形资本intangible property 无形财产Integration 企业合并，一体化integration of world economy 世界经济一体化Intellectual property rights 知识产权Intensive 集约的，精细的labour intensive industry 劳动密集型产业knowledge intensive industry 知识密集型产业Interest 利息，股利interest free deposit 无息存款interest free loan 无息贷款interest income 利息收益interest on principal 本息interest rate on deposits 存款利率interest rate risk 利率风险interest-rate cuts 利率下调interest-rate reductions 利率下调Intermediary 中间的intermediary agency 中介机构，中间机构intermediary bank 中介银行intermediary commerce 中介贸易intermediary market 中介市场Intermediate 中间的，半成品intermediate body 中介机构intermediate debt 中期负债intermediate term credit 中期信贷Internal 内部的internal audit 内部审计internal transfer price 内部转让价格internal-oriented economy 内向型经济internal rate of return(IRR) 内部收益率International 国际的international accounting standard 国际会计标准international balance of payment 国际收支差额international bidding 国际招标international bond market 国际债券市场international capital market 国际资本市场international competitive ability 国际竟争能力international corporation 跨国公司international credit 国际信贷international economic integration 国际经济一体化international economic order 国际经济秩序international finance center 国际金融中心international financial market 国际金融市场international loans 国际贷款International Monetary Fund(IMF) 国际货币基金组织international monotary crisis 国际货币外危机international multilateral loans 国际多边贷款Internationalization 国际化internationalization of capital 资本国际化production internationalization 生产国际化Intervention 干预intervention by government 政府干预market intervention 市场干预state intervention 国家干预Introduction 介绍，引进introduction of foreign capital 引进外资introduction of foreign technology 引进外国技术Inventory 库存inventory account 库存帐inventory cost 库存成本inventory loss 盘亏，库存损失inventory shortage and overage 盘亏与盘盈inventory ahortage and apoilage 盘亏与毁损inventory turnover 存货周转just in time inventory 即时库存Investment 投资investment abroad 国外投资investment and trust company 投资信托公司investment enviroment 投资环境investment fund 投资基金investment in capital construction 基本建设投资investment in enterprise 对企业投资investment in outside unit 对外单位投资investment in stock 投资股票investment intention 投资意向investment pool 联合投资组织investment portfolio 投资证券组合investment strategy 投资战略investment target selection criteria 投资目标选择标准Invisible 无形的，帐外的，未列帐的invisible assets 帐外资产invisible capital 无形资本invisible loss 无形损失Invitation 招标，招待，邀请invitation for bid 招标Invoice 发票Issue 发行，签发issue a loan 发放贷款issue at par 按票面发行issue at the market price 按市价发行issue of government bonds 发行公债JJob 职业工作job opportunity 就业机会job security 工作保障job shop 加工车间Jobless 失业jobless rate 失业率Joint 共同的，联合的joint administration 联合管理joint creditor 连带债权人joint debtor 连带债务人joint enterprise 合办企业joint liability 共同债务，连带责任joint property 共同财产joint stock 合资，合股joint stock company 股份公司joint stock system 股份制joint tanancy 合伙租赁l joint venture 合资企业l Journal 日记帐，杂志l cash receipts journal 现金收入帐l journal entries 分类帐l ledger type journal 分类日记帐l The Wll Street Journal 华尔街日报l Judgment 审判，判决Junk bond 拉圾债券Justified price 合理价格KKeeping expenses 保管费Key 钥匙，重点的，关键的basic industries and key industries 基础产业和关键产业key project 重点项目Keynes 凯恩斯Keynesian economics 凯恩斯经济学Knowledge intensive industry 知识密集产业LLabour 劳动力，人工labour cost 劳务成本，人工成本labour contract 劳动合同labour efficiency 劳动效率labour force 劳动力labour intensive products 劳动密集型产品labour intensive project 劳动密集型项目labour market 劳动力市场labour representative 工人代表labour trouble 劳资纠纷labour union 劳动工会Lack 缺乏lack of capital 缺乏资金lack of labor 劳动力缺乏Land 土地land contract 土地合同land development 土地开发land expropriation 土地征用land law 土地法land owner 土地所有者land registration 土地登记land rent 地租land tax 土地税Large-scale 大型的large-scale enterprise 大型企业large-scale industrial group 大型工业集团Last in first out 后进先出Latent 潜在的latent assts 潜在资产latent capital 潜在资本latent demand 潜在需求latent productive capacity 潜在生产能力Law 法律，法规administrative law 行政法articles of law 法律条款bankruptcy law 破产法company law 公司法law agent 法定代理人law of increasing costs 成本递增规律law of supply and demand 供需法则Lawful 合法的lawful money 法定货币lawful share 合法股份Lawsuit 法律诉讼Lawyer 律师Layoff 解雇Lay-offs 下岗人员Leader price 大户价，领导价Leading 领先的leading indicators 领先指标leading industr 领先行业leading share 主要股份Lease 租赁capital lease 资本租赁lease financing 租赁融资operating lease 经营融资Leased 租借的，租赁的leased assets 租赁资产leased equipment 租赁设备Leasehold 租赁营业leasehold mortgage 租借抵押leasehold property 租赁财产Leasing 租赁leasing assets 出租资产leasing company 租赁公司leasing industry 租赁业leasing trade 租赁贸易Least 最少，最小least developed counrty 最不发达国家least developed developing counrty 最不发达的发展中国家least square regression method 最小平方回归法Ledger 分类帐，总帐ledger account 分类帐户general ledger 总分类帐Legal 合法的，法定的legal act 法律行为legal assets 法定资产legal capital 法定资本legal document 法律文件legal entity 法人，法律实体legal force 法律效力legal form 法律形式legal holiday 法定假日legal investment 会法投资legal list 会法证券legal name 依法登记的名称legal obligation 法律责任legal owner 法定所有人legal person responsibility system 法人责任制legal possession 法定所有权legal property 法人财产legal representative 法定代理人legal right 法律权力legal rule 法律规定legal title 合法所有权Legislation 法规，立法Legislative 法制的，立法的legislative authority 立法权legialative body 立法机构legislative control 法律监督legislative series 法律汇编Lend 放款，贷款Lender 放款人，贷方，出租人Lending 贷款，借贷lending bank 贷款银行lending country 贷款国lending market 信贷市场lending rate 放款利率Less developed country 欠发达国家Letter 证书，信件letter of credit 信用证letter of intent 意向书letter of license 许可证letter of stock 未注册股票Leverage 杠杆作用，借贷机会Leveraged buy-out (LBO’s) 杠杆收购Leveraged lease 杠杆租赁Liability 负债，债务current liability 短期负债direct liability 直接债务fixed liability 长期负债liability account 负债帐户liability dividend 债务股利liability out of book 帐外负债License 许可证，执照license fee 许可证费Licensing system 许可证制度Life-cycle 寿命周期Limited 有限的limited competition 有限竟争limited liability company 有限责任公司limited partnership 有限合伙企业Line 直线，作业线production line 生产线Linear 线性的linear depreciation 线性折旧linear programming(LP) 线性规划linear regression 线性回归Liquid 流动的，流体的liquid assets 流动资产liquid ratio 流动比率Liquidate 清算liquidated account 清算帐户liquidated obligation 已偿清的债务Liquidation 清算，偿还liquidation of debts 清偿债务liquidation value 清算价值Liquidity 流动性，流动资金liquidity ratio 流动比率,偿债能力比Listed 上市的，登录的listed bond 上市债券listed company 上市公司listed security 上市证券listed stock 上市股票Litigation 诉讼Living 生活的living cost 生活费living standard 生活标准Loan 贷款，借贷，借款loan bank 贷款银行loan capital 借贷资本loan financing 贷款筹措loan fund 贷款基金loan guarantee 贷款担保loan interest 贷款利息loan receivable 应收贷款loan-deposit ratio 贷款存款比率Local 地方的，本地的local authority 地方当局local court 地方法院local government 地方政府local government at various levels 各级地方政府local tax 地方税Long-lived assets 长期资产Long-term 长期的long-term assets 长期资产long-term contract 长期合同long-term debts 长期债务long-term investment 长期投资long-term liability 长期负债long-term stability 长期稳定Loosening tight monetary policy 放松紧缩的货币政策Loss 损失，亏损consolidated loss 合并亏损loss and gain 损益loss money 亏本loss of assets 资产损失loss-making 亏损Lowest bid 最低报价MMachine 机械，机器Machinery 机械，机器Macro 宏观，巨大的macro approach 宏观方法macro analysis 宏观分析macro forecast 宏观预测Macroeconomic 宏观经济的macroeconomic analysis 宏观经济分析macroeconomic decision 宏观经济决策macroeconomic model 宏观经济模型macroecnomic phenomenon 宏观经济现象macroeconomic policy 宏观经济政策Maintain 保持maintain a balance between receipts and payments 保持收支平衡maintain monetary stability 保持货币稳定Maintenance 维修，保养maintenance and repair 维护和修理maintenance cost 维修成本maintenance funds 维修基金maintenance of value 保值Major 重点的，主要的major industries 主要行业major project 重点工程major repair depreciation expenses 大修折旧费major repair fund 大修基金Majority 大多数majority required 规定多数majority shareholding 占有多数股权majority statutory 法定多数majority of votes 表决多数，投票过半数Make 制造，定价，使成为make a deal 成交make money 赚钱make profit 获利Man 人man day 人天man hour 人时man month 人月man year 人年Manage 管理，经营Managrd 管理的，经营的Management 管理central management 集中管理enterprise’s management 企业管理management accounting 管理会计management by objectives (MBO) 目标管理management decision 管理决策management function 管理职能management qualitymanagement information system 管理信息系统personnel management 人事管理Manager 经理，管理人员，经营者accounting manager 会计主管assistant general manager 助理，副总经理general manager 总经理Managerial 管理的managerial decision-making process 管理决策程序managerial economics 管理经济学managerial know-how 管理专门知识Manpower 劳动力manpower market 劳动力市场manpower resource 人力资源Manufacture 制造，制品Manufactured 已加工好的，已制成的manufactured inventory 产成品库存Manufacturing 生产的，制造的manufacturing cost 生产成本manufacturing expenses 制造费用manufacturing industry 制造业manufacturing right 生产权Margin 毛利，边际，定金margin account 保证金帐户margin of profit 边际利润margins desired 期望的毛利Marginal 边际的marginal revenue 边际收益marginal utility 边际效用Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Mass production 大规模生产Matching 配比Material 原材料material account 材料帐户material cost 材料成本material stock 材料库存Matrix 矩阵matrix analysis 矩阵分析matrix equation 矩阵方程matrix organization 矩阵组织结构Mature 到期的，成熟的mature market economy 成熟的市场经济。
社会政治与经济常用词汇
社会政治与经济常用词汇社会政治与经济类英语热点词汇Earning 收益，收入，工资accumulated earnings 积累收益annual earnings 年收益earning assets 盈利资产earning capacity 盈利能力earning of capital 资本收益earnings after tax 税后收益earnings before interest and income tax (EBIT) 税前收益earnings per share (EPS) 每股平均收益earnings rate 收益率earnings ratio 收益率earnings target 收益目标gross earnings 毛利，毛收益real earnings 实际收益retained earnings 留存收益Economic 经济的economic analysis 经济分析economic and technical development zone 经济技术开发区economic base 经济基础economic community 经济共同体economic cooperation zone 经济协作区economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic efficiency 经济效益economic entity 经济实体economic forecast 经济预测economic foundation 经济基础economic growth rate 经济增长率economic integration 经济一体化economic miracle 经济奇迹economic order 经济秩序economic policy 经济政策economic potential 经济潜力economic prospect 经济展望economic recovery 经济复苏economic sanctions 经济制裁economic situation 经济形势economic system 经济体制，经济制度economic value 经济价值East Asia Economic Rim 东亚经济圈Economics 经济学economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学Economy 经济closed economy 闭关自守经济commodity economy 商品经济economy measure 经济手段economies of scale 规模经济market economy 市场经济mixed economy 混合经济planned economy 计划经济Effective 有效的，实际的effective exchange rate 实际汇率effective liability 实际负债Efficiency 效率，有效性efficiency in operation 经营效率Efficient 高效率的，有效的efficient market 有效市场efficient portfolio 高效率投资Eligible 合格的，合法的eligible bidders 合格的投标商eligible products 合格产品Emergency loan 紧急贷款Emerging 新兴的emerging industry 新兴产业emerging market economy 新兴市场经济emerging nation 新兴国家Employee 职员，雇员employee benefits 职工福利employee pensions 职工养老金employee retirement fund 职工退休基金employee stock ownership plan 职工持股计划employee’s association 职工联合会employee’s insurance fund 职工保险基金employees’representative 职工代表employee’s rights 职工权力Employer 雇主employer’s association 雇主联合会Employment 就业，职业employment agency 职业介绍所employment application 就此申请employment certificate 就业证明employment contract 就业合同employment opportunities 就业机会full employment 充分就业Encourage 鼓励encourage investment 鼓励投资Endowment 养老金，捐赠endowment insurance 养老保险Energy 能源energy crisis 能源危机Enforcement 强制执行enforcement measure 强制措施Engineer 工程师Engineering 工程Enhance 加强，提高Enlarge 扩大enlarge the right of self-management 扩大自主权Entrepreneur 企业家Enterpreneurial 企业家的enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神Enterprise 企业backbone enterprise 骨干企业central enterprises 中央企业collectively-owned enterprises 集体企业combined enterprise 联合企业enterprise accounting 企业会计enterprise development fund 企业发展基金enterprise law 企业法enterprises’management mechanisms 企业管理机制foreign-funded enterprises 外资企业large and medium-size enterprises 大中型企业local enterprises 地方企业modern enterprise system 现代企业制度money-lossing enterprises 亏损企业state-owned enterprises 国有企业township enterprises 乡镇企业Entertainment 娱乐，交际entertainment duty 筵席税，娱乐税Environment 环境environment protection 环境保护Equal 同等的，相同的equal employment opportunity 同等就业机会Equally competition 平等竟争Equipment 设备equipment leasing 设备租赁equipment trust bond 设备信托债券Equity 权益，股本，资产净值equity account 权益帐户equity capital 自有资本，股权资本equity capital transaction 产权资本转让equity capital turnover 产权资本周转率equity earnings 参股收益，股本盈利equity financing 产权筹资equity investment 股本投资equity market 权益市场equity ownership 资本所有权equity security 股票equity share 普通股票equity stock 股票，产权股票equity to assets ratio 权益对资产比率equity to debt ratio 权益对债务比率equity transaction 净值交易Establishment 建立establishment of socialist market economy 社会主义市场经济的建立Estate 不动产，房地产，财产，遗产estate tax 遗产税bankrupt’s estate 破产者财产Estimate 预算，估算estimate budget 概算Estimated 预计的，估计的estimated cost 估计成本estimated tax 估计税额Estimation 估计，鉴别European Currency Unit 欧洲货币单位European common market 欧洲共同市场European Monetary Unit 欧洲货币联盟Evaluation 估价，评价evaluation of performance 业绩评价evaluation principle 估价原则evaluation sheet 估价单Evaluator 评估员Even 公平的，偶数even bargain 公平交易even exchange 公平交换Evidence 证明，证据，证人evidence of title 所有权证明Examination 检查，审查examination of title 审查所有权Exceptional 例外的，特别的exceptional case 例外情况exceptional court 特别法院Excess 额外的，余额，超额excess profit 超额利润Excessive 过多的，过度的excessive growth 过度增长excessive inflation 过度通货膨胀excessive production capacity 过剩的生产能力excessive profit 超额利润Exchange 交换，交易exchange control 外汇控制free exchange rate 自由汇率stock exchange regulation 股票交易规定Exclusive 独家的，专营的exclusive agency 独家代理exclusive sale 专营，包销Executive 执行的executive board 董事会executive committee 执行委员会Exempt 豁免，免除exempt from taxation 免税exempt income 免税收入Expected 预期的expected capacity 预计生产能力expected earning 预期收益expected profit 预期利润expected return 语期收益Expenditure 支出，费用expenditure on capital account 资本帐户支出gross domestic expenditure 国内支出总额Expense 支出，费用depreciation expenses 折旧费entertainment expenses 交际费，招待费expense budget 费用概算expenses of bankruptcy proceedings 破产手续费research and development expenses 研究开发费travel expenses 差旅费Export 出口，输出export of capital 资本输出export subsidy 出口补贴export tax 出口税Extensive 粗放的extensive management 粗放经营External 外部的external debt 外债Extra 额外的extra cost 额外成本extra profit 额外收入FFace 表面，票面face amount of bond 债券票面金额face interest rate 债券票面利率face value of share 股票票面价值Facility 设施，设备，服务机构facility charge 设备费facility cost 设备成本Factor 要素，因子factor analysis 因素分析factor of production 生产要素Factory 工厂factory overhead 工厂费用Fail 丧失支付能力，破产Failure 破产，倒闭，失败，无支付能力debtor’s failure 债务人破产Fair 交易会，公平的，合理的fair and reasonable price 公平合理价格fair dealing 公平交易fair market competition 公平市场竟争fair market value 公平市场价格fair rate of profit 公平利润率fair rate of return 公平收益率fair trade registration 公平交易法规fair valuation 合理估价fair-price shop 平价商店FallFallingFalse 假的false account 假帐false bill 假单据false tax 瞒税Family 家庭，家族family business 家族企业family company 家族公司family economy 家庭经济family farm 家庭农场Famous 有名的famous-brand products 名牌产品Farm 农场farm population 农业人口farm surplus 剩余农产品Farmer 农民，农场主Farming 农业Favorable 有利的，赞成的favorable interest rate 优惠利率favorable trade balance 贸易顺差Feasibility study 可行性研究Federal 联邦的Federal Agency 联邦政府机构Federal Fund Rate 美国联邦基金利率federal income tax 联邦所得税Federal Reserve Board 联邦储备局Federal Trade Commission 联邦贸易委员会FIFO (first in first out) 先进先出Final 最后的final account 决算帐户final date 截止日期final dividend 期末股息final settlement 决算Finance 财政，金融finance company 财务公司，金融公司Financer 金融家Financial 财政的，金融的，财务的all-purpose financial statement 通用财务报表certified financial statement 经会计师证明的财务报表consolidated financial statement 合并财务报表Financial Accounting Standards Board 财务会计标准委员会financial advisor 财务顾问financial aid 财政补助financial budgeting 财务预算编制financial crisis 财政危机financial future 金融期货financial group 财团financial institution 金融机构financial lease 融资租赁financial leverage 财务杠杆financial market 金融市场financial position 财务状况financial statement 财务报表financial status 财务状况financial system 金融体系，金融制度financial year 财政年度non-bank financial instititions 非银行金融机构Financing 筹资，融资，提供资金bank financing 银行融资financing corporation 金融公司financing cost 融资成本financing mix’s risk and reward 融资组合的风险和回报Financially troubled company 财政遇到困难的公司Fire 解雇，火灾Firm 公司，企业，商号collective firm 合作企业private firm 非上市公司，私有企业state-owned firm 国有企业state-run firm 国有企业Fiscal 财务的，财政的fiacal burden 财政负担fiscal capital 金融资本fiscal fuction 财政功能fiscal measure 财政措施Fixed 固定的fixed assets accounting 固定资产核算fixed assets cost 固定资产成本fixed assets depreciation rate 固定资产折旧率fixed assets investment 固定资产投资fixed assets losses in suspense 待处理固定资产损失fixed assets ratio 固定资产比率fixed deposit 定期存款fixed exchange rate 固定汇率fixed mortgage 定期抵押，固定抵押fixed transfer price 固定转让价格investment in fixed assets 固定资产投资Flea market 跳蚤市场Flexible 弹性的，灵活的flexible budget 弹性预算flexible job system 弹性工作制度flexible working hours 弹性工作时间Floating 流动的floating assets 流动资产floating debt 短期债务，流动负债floating exchange rate 浮动汇率floating liability 流动负债floating rate of interest 浮动利率。
社会政治与经济类英语热点词块翻译(4)
社会政治与经济类英语热点词块翻译(4) NNational 国家的，国民的national accounting firm 全国性会计公司national assets 国家资产national balance sheet 国家资产负债表national bank 国家银行national bond 国家债券national brand 国家名牌national capital 国家资本national debt management 国债管理national economic budget 国民经济预算national economic plan 国民经济计划national finance 国家财政national income 国民收入national insurance 国家保险national monopoly 国家垄断national policy 国家政策national treatment 国民待遇Nationalization 国有化nationalization of enterprise 企业国有化nationalization of communication 通信国有化nationalization of railroad 铁路国有化Nationalize 收归国有Nationalized 国有化的nationalized bank 国有银行nationalized monopoly 国有化垄断Natural 自然的，天然的natural calamities 自然灾害natural capital 自然资本natural economy 自然经济natural resources 自然资源Negative 负的，相反的negative assets 负资产negative capital 负资本negative credit 负信用negative factor 负因素negative growth rate 负增长率negative vote 反对票Negotiate 商谈，谈判negotiated 商谈的Negotiating 买卖谈判negotiating terms 买卖谈判小组Negotiation 谈判Net 净的net amount of operating loss 营业损失净额net assets 净资产net assets value per share 每股资产净值net balance 净差额net book value of fixed assets 固定资产帐面净值net capital gain 资本净收益net capital to debt ratio 净资产与债务比率net cash flow 净现金流量net current assets 净流动资产net earning 净收益net income after tax 税后净收入net income before tax 税前净收入net income from operation 营业净收入net liability 净负债net loss 净损失net margin 净利net national debt 国债净额Net Natinal Product(NNP) 国民生产净值net present value 净现值net profit after tax 税后净利润net profit or loss 净损益Network 网络information network 信息网络Ninth Five-Year Plan 九五计划Nominal 名义上的nominal assets 名义资产nominal capital 名义资本Non 非..., 不...non-accepted bill 不认付票据non-bank financial institution 非银行金融机构non-business property 非营业资产non-cash assets 非现金资产non-cash settlement 非现金结算non-financial business 非金融企业non-governmental entity 非政府机构non-ledger assets 帐外资产non-linear relation 非线性关系non-market factor 非市场因素non-nationalization 非国有化non-operating profit 非营业利润non-profit firm 非营利公司non-registered bond 不记名债券non-registered stock 不记名股票non-state economic sectors 非国有经济部门Noncurrent 非流动的noncurrent asset(NCA) 非流动资产noncurrent liability(NCL) 非流动负债Normal 正常的normal distribution curve 正态分布曲线normal year 正常年度Normed 定额的normed current fund 定额流动资金normed deposit account 限额存款帐户Note 票据，纸币note issuance 货币发行note receivable 应收票据Notice 布告，通知bankruptcy notice 破产公告notice of claim 索赔通知notice of invitation for bids 招标公告OObject 目标，对象，物体object cost 目标成本Objective 目标的，客观的objective factor 客观因素objective laws 客观规律objective value 客观价值Objectivity rule 客观原则Obligation 责任，义务obligation of contract 契约义务Obsolete 过时的，陈旧的，不使用的obsolete equipment 陈旧设备Occupation 占有，职业Occupied 占有的，有职业的occupied rate of current capital 流动资金占有率Occupy 占有Offer 提供，报价，发盘blind offer 盲目要价offer price 要价Office 办公室，办事处，事务所Official 官方的，正式的，官员official approval 官方批准official capital 官方资本official exchange rate 官方汇率，法定汇率official holiday 法定假日official list 官方牌价official seal 官方印章officials at various government levels 各级政府官员On job training 在职训练Open 打开，开放open an account 开设帐户open bid 公开招标open coastal cities 沿海开放城市open competition 公开竟争open door policy 开放政策open domestic market 开放国内市场open economy 开放的经济open-door to the outside world 对外开放Opening up 扩大开放reform and opening up policy 改革开放政策Operating 营业，经营operating capital 经营资本，流动资本operating cost 经营成本operating deficit 营业亏损operating income 营业收入operating license 营业执照operating performance 经营效绩operating profit 营业利润operating strategy 经营战略Operation 经营，营业，操作operation and management 经营和管理operation of capital 资金的运用Operational 经营的operational losses 经营性亏损operational mechanism 经营机制operational research 运筹学Opinion 意见，看法opinion polls 民意测验Opportunity 机会Optimize 优化optimize capital structure 优化资本结构Optimum 最佳的optimum portfolio 最佳投资组合Option 期权，选择权Black-Scholes Option Pricing Model Black-Scholes 期权定价模型call option 买方期权put options 卖方期权( in the money ) 沽盈价( out of the money ) 沽亏价Order 定货，定单，秩序new international economic order 国际经济新秩序Ordinary 普通的，平常的ordinary share 普通股Organization 机构，组织Organizational 组织的，编制中的organizational chats 组织结构图organizational goals 组织目标organizational structures 组织结构Organized 有组织的Organizer 组织者Organizing 组织organizing ability 组织能力Original 初始的，原本的，正本original capital 原始资本original cost 原始成本original evidences 原始凭证original investment 原始投资original invoice 原帐单，原发票Other 其它的other assets 其它资产other income 其它收入other liability 其它负债Out 在...之外out of balance 不平衡out of control 失去控制out of order 失灵，失效out of service 报废out of work 失业Out-dated 落后的，过时out-dated management styles 落后的管理方式Output 输出，产出output method of depreciation 产量折旧法Outside 外面outside capital 外部资本outside dealing 场外交易Outstanding 未兑现的，未偿清的，未完成的，杰出的outstanding account 未清帐目outstanding debt 未清债务outstanding loan 未偿还贷款outstanding obligation 未偿还债务Over 超过，在...之上over capitalization 资本过剩over production 生产过剩Over-the-counter (OTC) 场外交易，柜台交易over-the-counter dealings 场外交易over-the-counter market 场外交易市场Overall 全面的，总的，综合的overall average 总平均overall balance 总余额overall economic situation 总的经济形势overall demand and supply 总需求和总供给Overbid 过高出价Overcharge 要价过高Overdraft 透支overdraft interest 透支利息overdraft on bank 向银行透支Overdue 过期的overdue bill 过期票据Overhead 间接费用overhead account 间接费用帐户overhead cost 间接成本overhead expenses 间接费用，经常费用Overheated economy 过热的经济Overseas 海外的overseas branch 海外分支机构overseas assets 海外资产overseas company 海外公司overseas investment 海外投资overseas market 海外市场Overtime 加班时间，额外时间overtime and night differential 加班费和夜班补助Owe 欠taxes owed 应交所得税wages owed to employees 应付职工工资Own 自有，拥有Owner 所有人，物主owner equity 业主权益owner of patent 专利所有人owner’s capital 自有资本Ownership 所有制，所有权collective ownership 集体所有制ownership by the entire people 全民所有制ownership certificate 所有权证书ownership of trade mark 商标所有权ownership system 所有制PPackage 一揽子，包，包装package agreement 一揽子按排，一揽子方案package deal 一揽子交易package mortgage 一揽子抵押贷款package program 一揽子计划Packaged 体揽子的，包装好的package investment 一揽子投资packaged transfer 成套转让Paid 付清的paid cash book 现金支出帐paid check 已付支票paid debt 已还清的债务paid off 付清Paid-in 已缴的，已收到的paid-in capital 实收资本paid-in surplus 缴入公积Paid-up 已缴纳的，已付清的paid-up capital 已缴清的资本paid-up loan 已还清的贷款Paper 纸，纸币，票据，论文paper gold 特别提款权，纸黄金paper money 纸币，票据paper profit 帐面利润paper title 所有权证书Par 与票面价值相等的par issue 平价发行par rate of exchange 平价汇率par value 票面价值，平价Parallel departmentation 平行式的部门划分Parameter 参数Parent 母体，父母parent company 母公司，总公司parent firm 母公司，总公司parent-subsidiary 母公司---子公司Parity 等价，平价，比价parity price 平价parity rate of commodity 商品比价Participating preferred stock 参加分红的优先股Participative management 参与管理Partner 合伙人partner’s equity 合伙人权益Partnership 合伙关系，合伙制general partnership 一般合伙limited partnership 有限责任合伙partnership agreement 合伙契约，合伙协议partnership assets 合伙资产partnership capital 合伙资本partnership enterprise 合伙企业partnership property 合伙财产Patent 专利，专利权patent agent 专利代理人patent application 专利申请patent fee 专利费patent licensing 专利许可patent rights 专利权Patentee 专利权所有人Pay 付钱，付款，偿还，工资pay back period 还本期pay bill 工资单pay check 付工资的支票pay cut 工资削减pay duty 纳税pay freeze 工资冻结pay in 缴款pay in cash 现金支付pay off 清偿pay out 支出pay up 付清Payable 应付的payable account 应付帐目，应付帐款Payback period of investment 投资回收期Payment 付款，支付payment abroad 境外付款payment after delivery 货到付款payment in advance 预付payment in cash 现金支付payment in stock 用股票支付Payroll 工资单P/E ratio 市盈率Penalty 罚款administrative penalty 行政罚款Penny stock 低价股票Pension 退休金，养老金pension fund 养老基金，退休基金Per capita 人均per capita annual income in cities and towns 城镇人均年收入per capita annual net income in rural areas 农村人均年收入per capita assets 人均资产per capita gross domestic product 人均国内生产总值per capita growth 人均增长per capita income of rural residents 农村人均收入per capita income of urban residents 城镇人均收入Per share 每股asset value per share 每股资产值multiple of book value per share 每股帐面资产比multiple of cash flow per share 每股现金流比multiple of sales per share 每股销售比Percentage 百分比percentage depletion method 百分比折耗法percentage of utilization of fixed asset 固定资产利用率Perfect 完全，完美perfect competition market 完全竟争市场perfect monoply 完全垄断Perform 履行perform a contract 履行会同Performance 执行，履行，完成，性能，业绩performance appraisal 效绩评价performance audit 业绩审计performance evaluation 业绩评价performance rating 业绩评级performance report 业绩报告performance record 业绩记录Period 周期period cost 期间成本period of depreciation 折旧期数period of production 生产周期Periodical 周期的，定期的periodical deposit 定期存款periodical inspection 定期检查Permanent 永久的permanent assts 永久性资产permanent income 长期收入Personal 个人的personal account 个人帐户personal capital 个人资本personal holding company 私有股份公司personal income tax 个人所得税personal investment 各人投资personal liability 个人责任personal property 个人财产Personnel 人员，全体雇员personnel administration 人事管理personnel department 人事部门personnel management 人事管理personnel system 人事制度Petty cash 零用现金petty cash account 零用现金帐户petty cash fund 零用备用金Phase 阶段Physical 物理的，实际的physical assets appraisal 实物资产评估physical capital 有形资本physical depreciation 实物折旧，有形损耗physical holding of stock 实际库存physical inventory 实物盘存Piece 件，片，块piece work system 计件工资制piece worker 计件工人Pilot 领航员，带路人，新产品试制pilot project 试点项目pilot program 试点计划Planned 按计划的planned budget 计划预算planned economy 计划经济planned figures 计划数字，计划指标planned purchase and supply by the state 国家统购统销planned target 计划目标Planning 计划，规划planning committee 计划委员会planning department 计划管理部门planning management 计划管理planning system 计划管理体制Plant 工厂plant idleness 工厂闲置设备Pledged 抵押，保证pledged assets 抵押资产Pillar 支柱pillar industry 支柱产业Plow back 再投资plow back earnings 再投资收益plow back profit 再投资利润Plus tick 股票交易价格向上浮动Point-of-sale 销售点Point-of -sale system(POS) 商业销售POS系统Pollution 污染pollution control regulation 环境保护规定Pool 合伙经营，联合Pooling 联营，汇集，合并pooling of interest 利益共享，共同经营Poor 贫穷的，粗糙的poor management 管理不善Population 人口population base 人口基数population distribution 人口分布Portfolio 投资组合portfolio investment 证券投资portfolio management 证券投资管理portfolio strategy 投资组合战略portfolio theory 投资搭配理论Position 状况，立场，位置，职位capital position 资金状况Positive 正的，积极的positive capital 正资本positive cash flow 正向现金流positive growth 正增长Possession 所有，拥有，所有权actual possession 实际所有权unlawful possession 非法所有，不合法所有Possessory 所有的possessory right 所有权Potential 潜力，潜在的potential competition 潜在竟争potencial demand 潜在需求potencial market 潜在市场potencial value 潜在价值Poverty 贫困absolute poverty 绝对贫困eliminate poverty 消除贫困shake off poverty 摆脱贫困Power 权，能力，力量power of appointment 任命权power of interpretation 解释权power of sale 销售权Practice 实践，惯例international practices 国际惯例Predatory 掠夺性的predatory dumping 掠夺性倾销predatory price cutting 掠夺性竟争削价Prediction 预测economy prediction 经济预测Preference 优先，优惠preference bond 优先债券preference share 优先股Preferential 优先的，优惠的preferential interest rate 优惠利率preferential loan 优惠贷款preferential right 优先权preferential transfer 优先转让Preferred 优先的preferred creditor 优先债权人preferred dividend 优先股息preferred ordinary stock 优先普通股票preferred share 优先股preferred stock premium 优先股溢价preferred stockholder equity 优先股股东权益Preliminary 初步的，预备的preliminary expenses 开办费preliminary prospectus 初步募股书preliminary planning 初步规划Premium 溢价premium bond 溢价债券premium pay 加班费Prepaid 已预付的，先付的prepaid assets 递延资产prepaid deposit 预付定金prepaid expenses 预付费用prepaid interest 预付利息Present 现在的，目前的present capital value 资本现值present value 现值present value approach 现值法Pretax 税前的pretax earnings 税前利润pretax income 税前收入pretax rate of return 税前回报率Prevent 防止Price 价格buying price 买价catalog price 目录价格closing price 收盘价格comparable price 可比价格competitive price 竟争价格cost price 成本价格duty-paid price 完税价格futures price 期货价格issue price 发行价格opening price 开盘价格price adjustment 价格调整price analysis 价格分析price elasticity 价格弹性price index 价格指数price indexation 价格指数化price level 价格水平price limit 价格限制price stabilization policy 稳定价格政策price support 价格补贴price system 价格体系price war 价格战price-eanings(P/E) ratio 收益率Pricing 定价capital asset pricing model 资本资产定价模式pricing strategy 定价策略Primary 初级的，最初的primary business 主营业务primary data 原始数据primary goods 初级产品primary market 初级市场primary products 初级产品Prime 基本的，首要的，最初的prime assets 主要资产prime contractor 总承包商prime cost 主要成本，直接成本prime paper 最佳股票prime rate 优惠利率Principal 本金，本金的principal and interest 本金和利息principal stockholder 主要股东Principle 原则，原理principle of accounting 会计原理，会计原则principle of equality and mutual benifit 平等互利的原则principle of openness and fairness 公开和公正的原则principle of profit maximization 利润最大化原则Priority 优先级Private 私人的，私营的，私有的private capital 私人资本private company 私营公司private corporation 私营公司private enterprise 私营企业private limited partnership 私人有限公司private loan 私人贷款private ownership 私人所有制，私有制Privatization 私有化，私营化Privilege 优惠，特权Privileged 特许的，有特权的Probability 概率，机率probability density function 概率密度分布函数probability distribution 概率分布probability mass function 概率群分布函数probability theory 概率论Procedure in bankruptcy 破产程序Proceedings in bankruptcy 破产诉讼Processing 处理，加工processing industry 加工工业processing on order 来料加工processing trade 加工贸易Produce 生产Producer 生产者，厂家producer price index 生产者价格指数Product 产品product cost 产品成本product line 生产线Production 生产，产品Productive 生产性的productive assets 生产性资产productive capacity 生产能力production power 生产力Professional 专业的，专门的professional accountant 专业会计professional company 专业公司Profit 利润，盈利annual profit 年利润meager profit 微利，薄利profit after taxation 税后利润profit and loss account 损益帐profit and loss statement 损益表profit distribution 利润分配profit from operating 营业利润profit from sale of fixed assets 出售固定资产的收益profit on operation 经营利润profit on sale 销售利润profit or loss on exchange 汇兑损益profit paid to the state 上交国家利润profit rate 利润率profit ratio of capital 资本利润率profit ratio of paid-in capital 实收资本利润率profit realized 实现利润profit-making enterprises 盈利企业Profit Impact of Market Strategy (PIMS) Progressive rate 累进税率Project 项目，方案，计划project appraisal 项目评估project budget 项目预算project capital system 项目资本金制度project loan 项目贷款project management 项目管理Promotion 推销，提升sales promotions 促销consumer sales promotions 消费者销售促销Propel 推进propel reform 推进改革Property 财产，所有权property account 财产帐户property accounting 财产会计property and assets 财产与资产property damage 财产损失property in land 土地所有权property income 财产收入property rights 产权property rights transfer agency 产权转让机构property tax 财产税Proprietary 所有人的，财产权proprietary interest 业组权益proprietary lease 产权租赁Proprietor 业主Proprietorial right 所有权Proprietorship 业主权，独资，一人拥有全部财产的业主Prospective 未来的，预期的prospective earnings 预期收益prospective market 未来市场Prospective yield 预期收益Prospectus 招股说明书protect 保护，防护protect the interests of investors 保持投资者的利益protect national resource 保护自然资源Protection 保护，防护Protective 保护的protective inport duty 保护性进口税protective measures 保护措施protective price 保护价格Protest 拒绝承兑protest note 拒付通知Public 公开的，公共的public accountant 公共会计师public corporation 股份有限公司public company 股份上市公司public employee 公职人员public housing 供低收入家庭租用的政府住房public interest 公共利益public ownership 公有制public property 公共财产public relation 公共关系public utility 公用事业，公共事业public works 政府公共建筑Purchase 购买purchase and marketing price differentials 购销价差purchase capital 用于购买企业和投资的资金Purchasing 购买，采购purchasing power index 购买力指数purchasing power of the dollar 美元购买力purchasing power of money 货币购买力Purpose 目的purpose of appraisals 评估目的QQualification 资格，资格证书qualification certificate 资格证书Qualified 合格的，能胜任的qualified accountant 合格的会计师Qualitative 定性的，质量的qualitative analysis 定性分析qualitative control 质量控制Quality 质量，品质quality analysis 质量粉析quality assurance 质量保证quality circle 质量圈quality control 质量控制quality guarantee 质量保证quality management 质量管理Quantitative 定量的，数量的quantitative analysis 定量分析quantitative credit control 贷款数量控制Quantity 数量Quantum 数额，数，总额Quarter 季度，四分之一Quarterly 季度的quarterly balance sheet 季度负债表Quick 快速的quick assets 速动资产，可快速兑现的资产quick ratio 速动比率Quit 退出，辞职Quota 配额，限额import quota 进口配额export quota 出口配额Quotation 报价Quoted price 牌价，报价RRaise 增加，提高raise a loan 借款raise a price 加价raise capital 集资，招募资本raise foreign funds 募集外资raise money 募捐，筹款Random 随机，偶然random event 随机事件random error 随机误差random sampling 随机抽样，随机采样Range 范围，区域range of price 价格幅度Ranking 等级，顺序Rate 比率，率floating exchange rate 固定汇率official rate 官方汇率rate of accumulation 积累率rate of depreciation 折旧率rate of discount 贴现率rate of growth 增长率rate of increment 增长率rate of inflation 通货膨胀率rate of margin 毛利率rate of profit 利润率rate of return 回报率rate of return on equity 股本收益率rate of saving 储蓄率rate of taxation 税率rate of turnover 周转率rate of unemployment 失业率Rating 评定等级Ratio 比率activity ratios 经营比率capitalization ratios 资本结构比率debt to equity ratio 负债股本比率liquid ratios 变现比率price earnings ratio 市盈率profitability ratios 盈利比率ratio of current assets to fixed assets 流动资产与固定资产比率ratio of current assets to current liability 流动资产与流动负债比率ratio of equity(ROE) 股本利润率ratio of sales(ROS) 销售利润率Raw material 原材料Re-employment 再就业Real 真实的real assets 实资产real capital 实际资本real cost 实际成本real earnings 实际收益real growth rate 实际增长率real property 不动产，房地产real value of money 货币实际购买力Real estate 不动产，房地产real estate account 房地产帐户，不动产帐户real estate and property 不动产和其它财产real estate investment 不动产投资real estate mortgage bond 不动产抵押债券real estate pool 不动产投资共同基金real estate tax 房地产税，不动产税Realizable 可变现的realizable value 可变现价值Realization 变现realization and liquidation 变产清盘Reallocation 再分配Reappraisal 重新评估reappraisal surplus 重估价盈余Reasonable 合理的reasonable price 合理价格Rebate 回扣，退税Recapitalization 调整资本结构Receipt 收据Receivable 应收的receivable account 应收帐款receivables turnover 应收帐款周转率Recession 经济衰退Reciprocal 互惠的，相互的reciprocal agreement 互惠协定reciprocal contract 互惠合同reciprocal duties 互惠关税reciprocal holdings 互相控股reciprocal trade 互惠贸易Recomputation 重新计算Record 记录Recourse 追索权Recover 索回，弥补Recoverable 可收回的recoverable cost 可收回成本recoverable debt 可收回债务recoverable loss 可收回损失Recovery 收回，恢复Recruitment 招聘Red balance 赤字结余Redemption 偿还，赎回Rediscount 再贴现rediscount rate 再贴现率Redistribution 再分配Reduce 减少Reduction 减少reduction of interest 降低利率Reference 参考，推荐信，介绍书reference number 参考数字reference price 参考价格Reform 改革reform measures 改革措施reform of state-owned enterprises 国有企业改革reform of the economic system 经济体制改革reform of the property rights system 产权制度改革speed up reform 加快改革Refund 退货，退款Region 地区central and western regions 中西部地区Regional 地区的，局部的regional economy 地区经济regional government 地方政府Register 登记，注册Registered 注册的，登记的registered bond 记名债券registered capital 注册资本registered share 记名股票Registration 登记，注册registration form 登记表registration of establishment 开办登记registration of property right 产权登记registration statement 股票注册上市申请书Regression analysis 回归分析Regessive tax 递减税Regular 定期的，有规则的regular expenses 经常费用regular-way delivery 例行交割Regulated 控制的，规定的regulated company 受控制公司regulated industry 受管辖行业Regulation 条例，规章Regulatory framework 规章制度Reinsurance 再保险reinvestment 再投资Relation 关系relation of production 生产关系Relationship 关系relationships among reform,development and stability 改革，发展和稳定的关系Relative 相对的，相关的relative balance 相对平衡Reliability 可靠性reliabilty of data 数据的可靠性Relief 救济relief fund 救济金Renewal 更新，续约renewal and reconstruction funds 更新改造基金renewal expenses 更新费用renewal of equipment 设备更新Rent 租，房租，租金Rental 租金，租赁rental expenses 租金费用rental property 租赁财产Reorganization 重组，改组Repair 修理Repayment 还款，偿还repayment analysis 偿债分析repayment of debt 偿还债务Replacement 重置，更换replacement assets 重置资产replacement cost approach 重置成本法replacement current cost 重置现行成本replacement method of depreciation 重置成本折旧法replacement price method 重置价格法replacement value 重置价值Repledge 再抵押Report 报告report of changes in assets condition 资产状况变动报告Reporting 申报reporting form 申报报表Representative 代表，代理人Reproduction 再生产reproduction cost 再生产成本reproduction of capital 资本的再生产reproduction on an enlarged scale 大规模再生产Repurchase 回购repurchase price 回购价格Request 请求，申请书Required 要求的required rate of return 要求的回报率Requirement 必须品，要求Resale 转售，倒卖Rescheduling 重新安排rescheduling loans 重新安排贷款rescheduling of payment 重新安排贷款偿还期限Research 研究research and development (RD) 研究与开发research and extension 研究与推广research of investment feasibility 投资可行性研究research on markets 市场研究research on state-owned property 国有资产研究Reserve 准备金，储备reserve account 准备金帐户reserve balance 储备余额reserve bank 储备银行reserve capital 储备资本reserve currency 储备货币reserve fund 储备基金required reserve 规定的准备金Reserved 预备的，保留的reserved capital 保留资本reserved profit 保留利润reserved surplus 保留盈余Residual 余额，残值residual assets 剩余资产residual equity 剩余权益residual interest 残值residual value 残值Resource 资源，财力resource allocation 资源配置resource utilization 资源利用Responsibility 责任responsibility for one’s own profits and losses 自负盈亏responsibility system 责任制Restriction 限定，限制restriction of credit 信贷管制restriction of import 进口限制Restrictive 限制性的restrictive cause 限制性条款restrictive measure 限制性措施Restructure 改组Restructuring 改组，结构改造Retail 零售retail price index 商品零售价格指数Retained 保存的，保留的retained balance from foreign exchange revenue 外汇收入留成额retained earnings 留存收益，留存盈余retained foreign exchange account 留存外汇帐户retained funds 留存资金retained income 公积金retained surplus 留存盈余Retirement 退修，退役，报废retirement fund 退休基金retirement income 退休收入retirement of assets 资产报废retirement pension 退休金retirement system 退休制度Return 收益，偿还，退货return and compensate 退赔return of equity 资本利润率return on assets 资产收益率return on capital 资本收益return on investment 投资收益，投资回报return on investment ratio 投资回报率return on net worth 净值报酬率return on shareholder’s equity 股东权益收益率return on tangible asset 有形资产收益率return on total assets 总资产收益率Revaluation 重估价值revaluation of asset 资金重估revaluation of fixed assets 固定资金重估Revenue 收入，营业收入，收益revenue above the line 预算内收入revenue account 营业收入账户revenue and expenditure in balance 财政收支平衡revenue assets 收益资产revenue distribution 收益分配revenue income 收益，收入tax revenue 税收收入Revolving 周转的，循环的revolving credit 周转信贷revolving fund 周转基金Right 权利，法权right of credit 债权right of disposal 处置权right of disposition 处理权right of monopoly 专利权right of ownership 所有权right of patent 专利权right of possession 占有权right of priority 优先权right of resale 转售权right of trade mark 商标权Risk 风险risk analysis 风险分析risk capital 风险资本risk cost 风险成本risk free rate 无风险利率risk investment 风险投资risk management 风险管理risk sharing 风险分担risk-control mechanism 风险控制机制Rule 条例，法规，规则rule of fair trade 公平交易原则rules for registration of company 公司注册章程Rural 农村的，农业的rural credit cooperatives 农村信用社Rush season 旺季SSafeguard 保护，保障safeguard measures 保障措施safeguard property rightsSalary 薪金，工资salary differential 工资差别salary range 工资幅度salary supplements 附加工资Sale 销售charge sale 赊销sale account 销售帐户sale at discount 折价销售sale at premium 溢价出售sale at deduced price 减价出售sale commission 销售佣金sales tax 营业税sales revenue 销售收入Salesman 销售人员Sample 样品sample data 抽样数据Sampling 采样，抽样sampling analysis 抽样分析sampling check 抽样检查sampling investigation 抽样调查sampling rate 采样率Sanction 制裁trade sanction 贸易制裁Saving 储蓄，节约high savings 高储蓄率saving account 储蓄帐户saving bond 储蓄公债saving fund 储蓄基金saving ratio 储蓄率savings bank 储蓄银行Scale 规模，尺度Schedule 安排，日程表，计划表，明细表schedule of accounts payable 应付帐款明细表schedule of accounts receivable 应收帐款明细表schedule of capital 资本明细表schedule of depreciation 折旧明细表Scheme 方案，规划Scope 范围scope of business 经营范围，营业范围Seal 印，印章，封条seal of company 公司印章Seasonal 季节性的seasonal adjustment 季节性调整seasonal labour 季节工seasonal unemployment 季节性失业Secondary 第二的，从属的secondary account 次级帐户secondary boycott 间接抵制secondary industry 第二产业secondary mortgage 二次抵押secondary securities market 二级证券市场Sector 部门sector of economy 经济部门sector of national economy 国民经济部门sate-owned industrial sector 国有工业部门Secure 保证，担保，作保Secured 有担保的secured account 担保帐户secured creditors’right in bankruptcy proceedings 破产中的有保证债权secured loan 担保贷款Securities 证券，股票securities act 证券管理条例securities analysis 股市分析securities and investment 证券与投资securities company 证券公司Securities and Exchange Commission 证券交易委员会securities exchange tax 证券交易税securities issue 证券发行securities market 证券市场Security 担保，保证，保证金，安全security deposit 保证金security rating 股票，证券的信用风险评级security right 担保权Self 自我的self-employed 个体经营者self-employment income 自营收入Sell 卖，销售sell at a discount 折价出售sell at a low price 低价出售sell at half price 半价出售sell by sample 看样出售sell in bulk 成批出售，批发sell on credit 赊销Seller 卖方，卖主seller’s market 卖方市场seller’s price 卖方价格Selling 销售，出售selling and administrative expenses cost 推销及管理费用成本。
【精选】政治与经济类英语翻译词条大全
Tight financial and monetary policy从紧的金融货币政策
Moderately tight monetary policy适度从紧的货币政策
Moderately tight credit policy适度从紧的信贷政策
Reform of housing system住房制度改革
Planning system计划管理体制
Transferring the function of government转换政府职能
Open door policy开放政策
Open economy开放经济
Open-door to the outside world对外开放
Seizing the opportunity, deepening the reform, opening抓住机遇，深化改革，
wider to the rest of the world, promoting development,扩大开放，促进发展，
maintaining stability保持稳定
to the household
Narrowing the gap between the rich and poor缩小贫富差距
Eliminate poverty消除贫困
Common prosperity共同富裕
ECONOMY AND MARKET ECONOMY经济和市场经济
Socialist market economy社会主义市场经济
Demand-pull inflation需求拉动的通货膨胀
Double digit inflation两位数字通货膨胀
社会政治与经济类英语热点词块翻译(1)
社会政治与经济类英语热点词块翻译(1Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese characteristics建设有中国特色的社会主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心，两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s l iving standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革Planning system 计划管理体制Transferring the function of government 转换政府职能Open door policy 开放政策Open economy 开放经济Open-door to the outside world 对外开放Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制Special administrative region 特别行政区Contract responsibility system with remuneration linked 家庭联产承包责任制to the householdNarrowing the gap between the rich and poor 缩小贫富差距Eliminate poverty 消除贫困Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 经济和市场经济Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分State-owned economy 国有经济Non-state economy 非国有经济Collective economy 集体经济Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济Developed market economy 发达的市场经济Developing market economy 发展中的市场经济Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济Mixed economy 混合经济Regional economy 地区经济Internal-oriented economy 内向型经济Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济，多样化经济Economic situation 经济形势Economic cycle 经济周期Economic fluctuation 经济波动Economic miracle 经济奇迹Economic take-off 经济起飞Economic recovery 经济复苏Economic potential 经济潜力Economic sanction 经济制裁Global economy 全球经济Economic globalization 经济全球化Integration of world economy 世界经济一体化International economic integration 国际经济一体化New international economic order 国际新经济秩序Multi-polarization of world economy 世界经济多极化Economic community 经济共同体MACRO-CONTROL 宏观调控Strengthen macro-control 加强宏观调控Soft landing 软着路Macro-economic situation 宏观经济形势Macro control and micro invigoration 宏观控制与微观搞活Control of overall volume and economic restructuring 总量控制与经济结构调整Tight control on investment in fixed assets 紧缩固定资产投资控制Tight financial and monetary policy 从紧的金融货币政策Moderately tight monetary policy 适度从紧的货币政策Moderately tight credit policy 适度从紧的信贷政策Loosening tight monetary policy 放松紧缩的货币政策Adequate amount of the money supply 适度货币供应量Excessive amount of currency issue 过度货币发行量Maintain monetary stability 保持货币稳定Cheap money policy 低息货币政策Adjustment of interest rate 利率调整Cut interest rate 降低利率Control of interest rate 利率控制Deflation policy 紧缩政策Market intervention 市场干预State intervention 国家干预Administrative interference 行政干预Administrative intervention 行政干预Administrative measure 行政措施Economy measure 经济手段Risk-control mechanism 风险控制机制Overheated economy 过热的经济Consumer price index 消费品价格指数Commodity price index 商品物价指数Retail price index 零售物价指数Average price index 平均物价指数Cost-of-living index 生活费用指数Control of inflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素Inflation of credit 信用膨胀Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给Balance between supply and demand 供需平衡Supply and demand relation 供求关系Supply over demand 供过于求Supply exceeds demand 供过于求Economic crisis 经济危机Economic depression 经济萧条MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理Establish a system for the management, supervision 建立国有资产管理，监督和营运体系and operation of State assetsReform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学management and adopting scientific managementRegulation on the supervision and management 国有企业监督管理条例of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规state-owned propertyOperate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，for its profits and losses, seek self-development 自我约束and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能government’s role in economic managementSafeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检Certificate of title 产权证书Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让Transaction of property rights 产权交易Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估Asset appraisal 资产评估Productive assets 经营性资产Non-productive assets 非经营性资产Return on assets 资产收益Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表Reform of State-Owned Enterprises国有企业改革Step up efforts to reform State-owned enterprises 加大国有企业改革力度Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组promote re-arrangement of assets and raise the 提高国有经济的总体素质overall quality of the State sector of the economyConcentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和enterprises and enterprises groups 企业集团Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团groupsReform, reorganization and upgrading 改革，改组和改造Re-organization, association, merger, joint 改组，联合，兼并，股份合作制partnership, leasing, contract operation 租赁，承包经营和出售and sell-offManage well large enterprises and adopt a flexible 抓好大的，放活小的policy towards small onesGive small State-owned enterprises greater freedom 放活国有小企业Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，merging of enterprises and promote re-employment 促进再就业Allow money-losing enterprise to merger 允许亏损企业兼并或破产or go bankruptDispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and 切实加强企业经营管理management of enterprisesStrengthen financial management of enterprises 强化企业财务管理Tighten control over extrabudgetary funds 加强预算外资金管理Increase capital and reduce debts through various 多渠道增资减债channelsStrive to help enterprises eliminate losses and 抓好企业扭亏增盈increase profitsDevelop various modes of operation and marketing 发展多种营销方式Alleviate enterprises’ social burdens 减轻企业的社会负担By tapping the potential and upgrading the 通过挖潜改造technologyMechanism for selecting the superior and eliminating 优胜劣汰机制the inferiorEnjoy more decision-making power 享有更多的决策权Allow employees to hold some shares 允许职工持股Give more productive enterprises the power to engage 给更多的生产企业自营出口权in export independentlyProtect the interests of the working class 保护工人阶级利益Technological upgrading 技术改造Reform of state-owned enterprises 国有企业改革Deepening of the reform of State-owned enterprises 深化国有企业改革Modern enterprise system 现代企业制度Reorganization of state-owned enterprises 国有企业重组Transform the enterprises’ management mechani smsof State-owned enterprises 转换国有企业经营机制Adjustment of industrial structure 行业结构调整Industrial policy 产业政策Support and develop large enterprises and release smallenterprises 支持发展大企业放开小企业Large and medium-sized State-owned enterprises can beturned into corporate enterprises 大中型企业可转变为股份公司Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比State-owned independent accounting industrial enterprises 国有独立核算企业Pioneer enterprise 试点企业Enlarge the right of self-management 扩大自主权Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置Optimize investment structure 优化投资结构Recapitalization 调整资本结构Capital reorganization 资本重组Promote rational flow of property right 促进产权合理流动Reduce staff to improve efficiency 减员增效Investment risk mechanism 投资风险机制Project capital system 项目资本金制度Legal person responsibility system 法人责任制Responsibility for one’s own profit and loss 自负盈亏Enterprise contract management responsibility system 企业承包责任制Unreasonable economic structure 不合理的经济结构Unreasonable product structure 不合理的产品结构Repeated construction 重复建设Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义Government supervision 政府监督Operating strategy 经营战略Out-dated management styles 落后的管理方式Backward in management 管理落后Relying on government subsidy 依赖政府补贴Heavy social subsidy 沉重的社会补贴Heavy social burdens 沉重的社会负担Excessive production capacity 过剩的生产能力Merger and acquisition 兼并与收购Encourage merger 鼓励兼并Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策Standardize bankruptcy procedure 规范破产程序Prevent false bankruptcy 防止假破产Construction of a multi-layer social security system 建立多层次的社会保障制度Re-employment projects 再就业工程Re-employment of redundant workers 富余职工再就业Laid-off workers 下岗职工ENTERPRISE AND COMPANY 企业和公司Central enterprise 中央企业Local enterprise 地方企业Backbone enterprise 骨干企业Large and medium enterprise 大中型企业State-owned enterprise 国有企业Enterprise solely funded by the State 国有独资企业State-owned firm 国有公司，国有企业Corporate enterprise 股份制企业Collective enterprise 集体企业Collective firm 集体企业，合作企业Township enterprise 乡镇企业Partnership enterprise 合伙企业Individual enterprise 个体企业Foreign-funded enterprise 外资企业Top 500 enterprises 最大500家企业Small business 小企业Primary industry 第一产业Secondary industry 第二产业Tertiary industry 第三产业Corporate Law 公司法Township Enterprise Law 乡镇企业法Independent legal entities 独立法人Board of directors 董事会Board of supervisors 监事会Shareholders conference 股东大会Entrepreneur 企业家Firm 公司，企业Company 公司Incorporation 公司Corporation 股份公司Group of enterprises 企业集团Conglomerate 企业集团，综合性大企业Company limited by shares 股份有限责任公司Controlling company 控股公司Holding company 控股公司Bank holding company 银行控股公司Company with limited liability 有限责任公司State-owned holding company 国家控股公司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 集团公司Large-scale industrial group 大型工业集团International conglomerate 跨国企业集团International corporation 跨国公司Multinational corporation 跨国公司Multinational market group 跨国市场集团Banking institution 金融机构Banking sector 银行部门Intermediary bank 中介银行Development bank 开发银行Commercial bank 商业银行Investment bank 投资银行Credit bank 信贷银行Cooperative bank 合作银行Mortgage bank 抵押银行Clearing bank 清算银行Credit union 信用社Non-bank financial institution 非银行金融机构Financing corporation 金融公司Securities company 证券公司Underwriting company 担保公司Loan and trust company 信托公司Insurance company 保险公司Life insurance company 人寿保险公司Utility company 公共事业公司MERGER AND ACQUISITION 兼并与收购Reorganization 重组Association 联合Merger 兼并Acquisition 收购Joint stock partnership 股份合作Leasing 出租Contract operation 承包经营Auction 拍卖Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业集团Strategic acquisition 战略性收购Combination of enterprise 企业合并Concentric acquisition 集中收购Conglomerate merger 集团企业合并Consolidation by lease 租赁式合并Consolidation by merger 兼并式合并Leveraged buy-out (LBO’s) 杠杆收购Stock merger 股票兼并Vertical acquisition 纵向收购Vertical merger 纵向兼并Vertical consolidation 纵向合并Vertical integration 纵向合并Horizontal merger 横向兼并Horizontal acquisition 横向收购Horizontal combination 横向合并，同行业合并Horizontal integration 横向联合Acquisition cost 收购成本Acquiring enterprise 收购方企业Corporate reorganization 公司重组Bankruptcy Law 破产法Bankruptcy code chapter 7--- liquidation 破产法第七章清算Bankruptcy code 11 --- reorganization 破产法第十一章重组Act of bankruptcy 破产法案Antitrust Law 反托拉斯法Bankruptcy court 破产法庭Bankruptcy debtor 破产债务人Bankruptcy notice 破产公告Bankruptcy petition 要求宣布破产Declaration of bankruptcy 宣告破产Arrangement in bankruptcy court 破产法庭内的协调Arrangement out of bankruptcy court 不经破产法庭的协调Creditor’s equity 债权人权益Bankruptcy trustee 破产受托人Creditor’s meeting 债权人会议Creditor of bankruptcy 破产债权人MARKET AND COMPETITION 市场和竟争Commodity market 商品市场Securities market 证券市场Bond market 债券市场Stock market 股票市场Futures market 期货市场Options market 期权市场Property rights market 产权市场Capital market 资本市场Free market 自由市场Labour market 劳动力市场Flea market 跳蚤市场Bear market 股票市场的熊市Bull market 股票市场的牛市Market competition 市场竟争Market development 市场开发Market forecast 市场预测Market potential 市场潜力Market risk 市场风险Market share 市场份额Buyer’s market 买方市场Market abroad 海外市场Marketability 市场能力Marketable 销路好的Marketing channel 销售渠道Marketing strategy 销售战略Competition market 竟争市场Perfect competition 完全竟争Imperfect competition 不完全竟争Low-level competition 低水平竟争Monopolistic competition 垄断竟争Competitor 竟争对手Natural monopoly 自然垄断International monopoly 国际垄断Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Asset, Liability And Equity 资产,负债和权益Asset management 资产管理Tangible assets 有形资产Intangible assets 无形资产Physical assets 实物资产Fixed assets 固定资产Current assets 流动资产Current asset losses in suspense 待处理流动资产损失Deferred assets 递延资产Other assets 其它资产Total assets 总资产Net assets 净资产Book value of the assets 资产的账面值Non-ledger assets 帐外资产Asset account 资产账户Asset disposal 资产处置Asset depreciation 资产折旧Asset inventory shorts 资产盘亏Asset inventory surplus 资产盘盈Asset retirement 资产报废Asset revaluation 资产重估Capital assets 资本资产Monetary assets 金融资产Mortgage assets 抵押资产Long-term assets 长期资产Liability 负债Liability account 负债账户Direct liability 直接负债Current liability 流动负债Liability out of book 账外负债Long-term liability 长期负债Book debt 账面负债Asset liability ratio 资产负债比Owner’s equity 所有者权益Equity account 权益账户Stockholders’ equity 股东权益Preferred stock equity 优先股权益Cumulative preferred stock 积累优先股Non-cumulative preferred stock 非积累优先股Convertible preferred stock 可转换优先股Participating preferred stock 参加优先股Non-Participating preferred stock 非参加优先股Callable preferred stock 可赎回优先股Common stock equity 普通股权益Total equity 权益总额企业评价指标Assets Liabilities Ratio 资产负债率Quick Ratio 速动比率Current Ratio 流动比率P/E ratio 市盈率Current Liabilities to Net Worth 流动负债比净资产Total Liabilities to Net Worth 总负债比净资产Fixed Assets to Net Worth 固定资产比净资产Inventory Turnover Ratio 存货Assets to SalesSales to Net Working Capital 销售收入比流动资金净值Accounts Payable to Sales 应付帐款比销售收入Return on Sales(profit Margin)Return on Assets 资产收益率Return on Total Assets 总资产收益率Return on Shareholder’s Equity 股东权益收益率Return on Investment 投资收益Return on Net Worth(Return on Equity) 净资产收益率收益表INCOME STATEMENT销售收入Sales Revenue减：销售折扣与折让Deduct: Sales Discount & Allowance 销售收入净值Net Sales Revenue减：销售税金Deduct: Tax on Sales销售成本Coat of Sales销售毛利Gross Profit from Sales减：管理费用Deduct: Administration Expenses财务费用Financial Expenses销售利润Profit from Sales加：其它业务利润Plus: Profit from Other Operations营业利润Operating Profits加：投资收益Plus: Investment Income营业外净收入Non-Operating Revenue以前年度利润调整Adjustment of Earning of Prior Years利润总额Total Profits(Before Tax)减：所得税Deduct: Income Tax净利润Net Profits合并资产负债表CONSOLIDATED BALANCE SHEET 资产Assets流动资产Current Assets长期应收帐款Long-term Receivable长期投资Long-term Investment固定资产Fixed Assets原值Original Coat减：累计折旧Deduct: Accumulated Depreciation净值Net Worth在建工程Construction in-progress其它资产Other Assets资产总额Total Assets负债和权益Liabilities & Equity负债Liabilities流动负债Current Liabilities长期负债Long-term Liabilities负债合计Total Liabilities少数股东权益Minority Interests权益Equity实收资本Paid-in Capital资本公积Capital surplus保留盈利Retained Earnings权益合计Total Equity负债和权益总额Total Liabilities & EquityBALANCE SHEET 资产负债表ASSETS 资产Cash and Equivalents 现金和视同现金Accounts Receivable 应收帐款Inventories 存货Other Current Assets 其它流动资产Total Current Assets 流动资产总计Gross Prop.,Plant & Equip. 财产，场房和设备原值Accumulated Depreciation 累计折旧Net property, Plant & Equip. 财产，场房和设备净值Other Assets 其它资产Total Assets 总资产LIABILITIES & EQUITY 负债和权益Debt in Current Liabilities 流动负债Accounts Payable 应付帐款Income Taxes Payable 应付所得税Other Current Liabilities 其它流动负债long-term Debt 长期负债Deferred Taxes 递延税金Other Liabilities 其它负债Minority Interest 少数股东权益Total Liabilities 总负债Preferred Stock Equity 优先股权益Common Stock Equity 普通股权益Total Stockholders’ Equity 股东权益总计Total Liabilities and Equity 负债权益总计Economic经济的economic analysis 经济分析economic and technical development zone 经济技术开发区economic base 经济基础economic community 经济共同体economic cooperation zone 经济协作区economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic efficiency 经济效益economic entity 经济实体economic forecast 经济预测economic foundation 经济基础economic growth rate 经济增长率economic integration 经济一体化economic miracle 经济奇迹economic order 经济秩序economic policy 经济政策economic potential 经济潜力economic prospect 经济展望economic recovery 经济复苏economic sanctions 经济制裁economic situation 经济形势economic system 经济体制，经济制度economic value 经济价值East Asia Economic Rim 东亚经济圈Economics 经济学economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学Economy 经济closed economy 闭关自守经济commodity economy 商品经济economy measure 经济手段economies of scale 规模经济market economy 市场经济mixed economy 混合经济planned economy 计划经济Enterprise企业Entrepreneur 企业家Enterpreneurial 企业家的enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神Enterprise 企业backbone enterprise 骨干企业central enterprises 中央企业collectively-owned enterprises 集体企业combined enterprise 联合企业enterprise accounting 企业会计enterprise development fund 企业发展基金enterprise law 企业法enterprises’ management mechanisms 企业管理机制foreign-funded enterprises 外资企业large and medium-size enterprises 大中型企业local enterprises 地方企业modern enterprise system 现代企业制度money-lossing enterprises 亏损企业state-owned enterprises 国有企业township enterprises 乡镇企业Accountant会计师Certified Public Accountant (CPA) 注册会计师chief accountant 总会计师cost accountant 成本会计certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师Accounting会计，会计学accounting classification 会计科目分类accounting cycle 会计周期accounting equation 会计方程式accounting firm 会计事务所accounting information 会计信息accounting principles for business enterprise 企业会计原则accounting statement 会计报表accounting system 会计系统accounting year 会计年度accrual basis accounting 权责发生制会计方法记帐cash basis accounting 现金会计方法记帐All-purpose financial statement 通用财务报表American Institute of Certified Public Accountants 美国注册会计师协会（AICPA) certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师annual accounting 年度决算annual audit 年度审计annual balance sheet 年终决算表annual budget 年度预算annual financial report 年度财务报告annual summary 年度汇总表summary balance sheet 资产负债汇总表Audit审计annual audit 年度审计audit certificate 审计证书Audit Law 审计法audit of financial statement 财务报表审计external audit 外部审计legally required audit 法定审计Auditing firm 审计公司Auditor 审计师Account帐户，会计科目accounting classification 会计科目分类account balance 帐户余额account payable 应付帐款account receivable 应收帐款accumulation account 累积帐户assets account 资产帐户bank account 银行帐户capital account 资本帐户cash account 现金帐户checking account 支票帐户clearing account 清算帐户，结算帐户commission account 佣金帐户cost account 成本帐户deposit account 存款帐户doubtful account 可疑帐户equity account 股本帐户expenses account 开支帐户foreign currency account 外汇帐户frozen account 冻结帐户group account 集团帐户inventory account 存货帐户investment account 投资帐户journal account 日记帐ledger account 分类帐帐户liability account 负债帐户overdrawn account 透支帐户property account 财产帐户savings account 储蓄帐户accrued expenses payable 应计未付费用accrued income 应计收入accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息accured interest patable 应计未付利息accrued liability 应计负债accrued profit 应计利润accrued taxes 应计税款accumulated amount 累计额accumulated earnings 累计收益accumulated funds 公积金accumulated net income 累计净收益accumulated profit 累计利润accumulating capital 累计资本accumulating losses 累计损失Acid ratio 流动比率actual assets 实际资产actual cash value 实际现金价值actual capital 实际资本actual cost 实际成本actual depreciation 实际折旧actual value 实际价值Adjusted 调整后的adjusted acquisition cost 调整后购置成本adjusted base 调整后基数adjusted book balance 调整后的帐面余额adjusted gross income 调整后的净收入adjusted net profit 调整后的净利润Adjustment 调整adjustment account 调整帐户Advance 预付advance account 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款Allocated cost 已分摊成本Allocated cost of fixed assts 固定资产折旧Allocation 分配，分摊allocation of market 市场分配allocation of purchase price 购置价格分摊（指成套设备）allocation of quota 配额分配allocation of resources 资源分配allocation of shares 股金分配allocation optimum 最优配置allocations to accounting periods 会计期间内的分摊Allotment 拨款Amendment 修改amendment of register 变更登记American Society of Appraisers (ASA) 美国评估师协会Amortization 摊销，摊还amortization fund 偿债基金amortization of bond issued expense 债券发行费摊销amortization of fixed asset 固定资产摊销amortization of loan 分期偿还贷款amortization schedule 摊销表Amount 数量，总额，合计amount guaranteed 担保额amount of investment 投资额amount of sales 销售额financial statement analysis财务报表分析analysis of assets changes 资产变动分析analysis of balance sheet 资产负债表分析balance sheet evaluation 资产负债表评价analysis of business profit 企业利润分析analysis of capital changes 资本变动分析analysis of changes in financial position 财务状况变动分析balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类certified financial statement 经会计师证明的财务报表classified balance sheet 分类资产负债表current account balance sheet 流动资产负债表current account balance sheet 流动资产负债表analysis of variance 方差分析gross profit analysis 毛利分析investment analysis 投资分析market analysis 市场分析macro analysis 微观分析qualitative analysis 定性分析quantitative analysis 定量分析ratio analysis 比率分析return analysis 回报分析sales analysis 销售分析Analytical model 分析模型bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额，结余，差额，平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值Cash 现金cash account 现金帐户cash assets 现金资本cash audit 现金审计cash balance 现金余额cash equivalent 视同库存现金cash flow analysis 现金流量分析cash in bank 银行现金cash in hold 库存现金cash payment 现金支付cash purchase 现金购买cash transaction 现金交易free cash flows 活动现金流Certified 注册的，合格的certified appraiser 注册评估师certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified mortgage 证实抵押。
社会政治与经济类英语热点词块翻译
部分社会政治与经济类英语热点词块翻译时间：2005-08-12 17:43:39 阅读数：18作者：EducatedBegger会员级别：查看作者博客给作者留言Management 管理central management 集中管理enterprise’s management 企业管理management accounting 管理会计management by objectives (MBO) 目标管理management decision 管理决策management function 管理职能management qualitymanagement information system 管理信息系统personnel management 人事管理Manager 经理，管理人员，经营者accounting manager 会计主管assistant general manager 助理，副总经理general manager 总经理Managerial 管理的managerial decision-making process 管理决策程序managerial economics 管理经济学managerial know-how 管理专门知识Manpower 劳动力manpower market 劳动力市场manpower resource 人力资源Manufacture 制造，制品Manufactured 已加工好的，已制成的manufactured inventory 产成品库存Manufacturing 生产的，制造的manufacturing cost 生产成本manufacturing expenses 制造费用manufacturing industry 制造业manufacturing right 生产权Margin 毛利，边际，定金margin account 保证金帐户margin of profit 边际利润margins desired 期望的毛利Marginal 边际的marginal revenue 边际收益marginal utility 边际效用Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Mass production 大规模生产Matching 配比Material 原材料material account 材料帐户material cost 材料成本material stock 材料库存Matrix 矩阵matrix analysis 矩阵分析matrix equation 矩阵方程matrix organization 矩阵组织结构Mature 到期的，成熟的mature market economy 成熟的市场经济Matured 到期的，成熟的matured bill 到期票据matured bonds 到期债券matured liability unpaid 到期未付债务Maturity 到期maturity structure of debt 债务到期期限结构maturity value 到期值Mean 平均数，方法，手段mean price 平均价mean-square value 均方值Measure 测量，计量，措施administrative measure 行政措施economy measure 经济手段Mediation 调解Mediator 中间人，调解人，经济人Medium 中等的，媒介medium term funds 中期债券medium term capital 中期资本medium term debt 中期债务medium term loan 中期贷款medium-sized enterprise 中型企业Memo 备忘录，便笺Memorandum 备忘录，记要Merchandise 商品，货物merchandise export 商品出口merchandise inventory 商品库存Merger 兼并，合并merger and acquisition 兼并与收购Message 信息massage exchange 信息交换Method 方法method of calculating depreciation 折旧计算法method of comparative analysis 对比分析法method of first-in, first-out 先进先出法method of last-in, first-out 后进先出法method of least square 最小平方法method of weighting 加权方法Microeconomic 微观经济的microeconomic analysis 微观经济分析microeconomic model 微观经济模型microeconomic phenomenon 微观经济现象。
社会政治与经济类英语热点词块翻译(1)
社会政治与经济类英语热点词块翻译(1)Commodity price index 商品物价指数Retail price index 零售物价指数Average price index 平均物价指数Cost-of-living index 生活费用指数Control of inflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素Inflation of credit 信用膨胀Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给Balance between supply and demand 供需平衡Supply and demand relation 供求关系Supply over demand 供过于求Supply exceeds demand 供过于求Economic crisis 经济危机Economic depression 经济萧条MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理Establish a system for the management, supervision 建立国有资产管理，监督和营运体系and operation of State assetsReform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学management and adopting scientific managementRegulation on the supervision and management 国有企业监督管理条例of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规state-owned propertyOperate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，for its profits and losses, seek self-development 自我约束and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能government’s role in economic managementSafeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检Certificate of title 产权证书Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让Transaction of property rights 产权交易Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估Asset appraisal 资产评估Productive assets 经营性资产Non-productive assets 非经营性资产Return on assets 资产收益Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表Reform of State-Owned Enterprises国有企业改革Step up efforts to reform State-owned enterprises 加大国有企业改革力度Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组promote re-arrangement of assets and raise the 提高国有经济的总体素质overall quality of the State sector of the economyConcentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和enterprises and enterprises groups 企业集团Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团groupsReform, reorganization and upgrading 改革，改组和改造Re-organization, association, merger, joint 改组，联合，兼并，股份合作制partnership, leasing, contract operation 租赁，承包经营和出售and sell-offManage well large enterprises and adopt a flexible 抓好大的，放活小的policy towards small onesGive small State-owned enterprises greater freedom 放活国有小企业Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，merging of enterprises and promote re-employment 促进再就业Allow money-losing enterprise to merger 允许亏损企业兼并或破产or go bankruptDispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and 切实加强企业经营管理management of enterprisesStrengthen financial management of enterprises 强化企业财务管理Tighten control over extrabudgetary funds 加强预算外资金管理Increase capital and reduce debts through various 多渠道增资减债channelsStrive to help enterprises eliminate losses and 抓好企业扭亏增盈increase profitsDevelop various modes of operation and marketing 发展多种营销方式Alleviate enterprises’social burdens 减轻企业的社会负担By tapping the potential and upgrading the 通过挖潜改造technologyMechanism for selecting the superior and eliminating 优胜劣汰机制the inferiorEnjoy more decision-making power 享有更多的决策权Allow employees to hold some shares 允许职工持股Give more productive enterprises the power to engage 给更多的生产企业自营出口权in export independentlyProtect the interests of the working class 保护工人阶级利益Technological upgrading 技术改造Reform of state-owned enterprises 国有企业改革Deepening of the reform of State-owned enterprises 深化国有企业改革Modern enterprise system 现代企业制度Reorganization of state-owned enterprises 国有企业重组Transform the enterprises’management mechanismsof State-owned enterprises 转换国有企业经营机制Adjustment of industrial structure 行业结构调整Industrial policy 产业政策Support and develop large enterprises and release small enterprises 支持发展大企业放开小企业Large and medium-sized State-owned enterprises can be turned into corporate enterprises 大中型企业可转变为股份公司Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比State-owned independent accounting industrial enterprises 国有独立核算企业Pioneer enterprise 试点企业Enlarge the right of self-management 扩大自主权Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置Optimize investment structure 优化投资结构Recapitalization 调整资本结构Capital reorganization 资本重组Promote rational flow of property right 促进产权合理流动Reduce staff to improve efficiency 减员增效Investment risk mechanism 投资风险机制Project capital system 项目资本金制度Legal person responsibility system 法人责任制Responsibility for one’s own profit and loss 自负盈亏Enterprise contract management responsibility system 企业承包责任制Unreasonable economic structure 不合理的经济结构Unreasonable product structure 不合理的产品结构Repeated construction 重复建设Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义Government supervision 政府监督Operating strategy 经营战略Out-dated management styles 落后的管理方式Backward in management 管理落后Relying on government subsidy 依赖政府补贴Heavy social subsidy 沉重的社会补贴Heavy social burdens 沉重的社会负担Excessive production capacity 过剩的生产能力Merger and acquisition 兼并与收购Encourage merger 鼓励兼并Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策Standardize bankruptcy procedure 规范破产程序Prevent false bankruptcy 防止假破产Construction of a multi-layer social security system 建立多层次的社会保障制度Re-employment projects 再就业工程Re-employment of redundant workers 富余职工再就业Laid-off workers 下岗职工ENTERPRISE AND COMPANY 企业和公司Central enterprise 中央企业Local enterprise 地方企业Backbone enterprise 骨干企业Large and medium enterprise 大中型企业State-owned enterprise 国有企业Enterprise solely funded by the State 国有独资企业State-owned firm 国有公司，国有企业Corporate enterprise 股份制企业Collective enterprise 集体企业Collective firm 集体企业，合作企业Township enterprise 乡镇企业Partnership enterprise 合伙企业Individual enterprise 个体企业Foreign-funded enterprise 外资企业Top 500 enterprises 最大500家企业Small business 小企业Primary industry 第一产业Secondary industry 第二产业Tertiary industry 第三产业Corporate Law 公司法Township Enterprise Law 乡镇企业法Independent legal entities 独立法人Board of directors 董事会Board of supervisors 监事会Shareholders conference 股东大会Entrepreneur 企业家Firm 公司，企业Company 公司Incorporation 公司Corporation 股份公司Group of enterprises 企业集团Conglomerate 企业集团，综合性大企业Company limited by shares 股份有限责任公司Controlling company 控股公司Holding company 控股公司Bank holding company 银行控股公司Company with limited liability 有限责任公司State-owned holding company 国家控股公司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 集团公司Large-scale industrial group 大型工业集团International conglomerate 跨国企业集团International corporation 跨国公司Multinational corporation 跨国公司Multinational market group 跨国市场集团Banking institution 金融机构Banking sector 银行部门Intermediary bank 中介银行Development bank 开发银行Commercial bank 商业银行Investment bank 投资银行Credit bank 信贷银行Cooperative bank 合作银行Mortgage bank 抵押银行Clearing bank 清算银行Credit union 信用社Non-bank financial institution 非银行金融机构Financing corporation 金融公司Securities company 证券公司Underwriting company 担保公司Loan and trust company 信托公司Insurance company 保险公司Life insurance company 人寿保险公司Utility company 公共事业公司MERGER AND ACQUISITION 兼并与收购Reorganization 重组Association 联合Merger 兼并Acquisition 收购Joint stock partnership 股份合作Leasing 出租Contract operation 承包经营Auction 拍卖Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业集团Strategic acquisition 战略性收购Combination of enterprise 企业合并Concentric acquisition 集中收购Conglomerate merger 集团企业合并Consolidation by lease 租赁式合并Consolidation by merger 兼并式合并Leveraged buy-out (LBO’s) 杠杆收购Stock merger 股票兼并Vertical acquisition 纵向收购Vertical merger 纵向兼并Vertical consolidation 纵向合并Vertical integration 纵向合并Horizontal merger 横向兼并Horizontal acquisition 横向收购Horizontal combination 横向合并，同行业合并Horizontal integration 横向联合Acquisition cost 收购成本Acquiring enterprise 收购方企业Corporate reorganization 公司重组Bankruptcy Law 破产法Bankruptcy code chapter 7--- liquidation 破产法第七章清算Bankruptcy code 11 --- reorganization 破产法第十一章重组Act of bankruptcy 破产法案Antitrust Law 反托拉斯法Bankruptcy court 破产法庭Bankruptcy debtor 破产债务人Bankruptcy notice 破产公告Bankruptcy petition 要求宣布破产Declaration of bankruptcy 宣告破产Arrangement in bankruptcy court 破产法庭内的协调Arrangement out of bankruptcy court 不经破产法庭的协调Creditor’s equity 债权人权益Bankruptcy trustee 破产受托人Creditor’s meeting 债权人会议Creditor of bankruptcy 破产债权人MARKET AND COMPETITION 市场和竟争Commodity market 商品市场Securities market 证券市场Bond market 债券市场Stock market 股票市场Futures market 期货市场Options market 期权市场Property rights market 产权市场Capital market 资本市场Free market 自由市场Labour market 劳动力市场Flea market 跳蚤市场Bear market 股票市场的熊市Bull market 股票市场的牛市Market competition 市场竟争Market development 市场开发Market forecast 市场预测Market potential 市场潜力Market risk 市场风险Market share 市场份额Seller’s market 卖方市场Buyer’s market 买方市场Market abroad 海外市场Marketability 市场能力Marketable 销路好的Marketing channel 销售渠道Marketing strategy 销售战略Competition market 竟争市场Perfect competition 完全竟争Imperfect competition 不完全竟争Low-level competition 低水平竟争Monopolistic competition 垄断竟争Competitor 竟争对手Natural monopoly 自然垄断International monopoly 国际垄断Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Asset, Liability And Equity 资产,负债和权益Asset management 资产管理Tangible assets 有形资产Intangible assets 无形资产Physical assets 实物资产Fixed assets 固定资产Current assets 流动资产Current asset losses in suspense 待处理流动资产损失Deferred assets 递延资产Other assets 其它资产Total assets 总资产Net assets 净资产Book value of the assets 资产的账面值Non-ledger assets 帐外资产Asset account 资产账户Asset disposal 资产处置Asset depreciation 资产折旧Asset inventory shorts 资产盘亏Asset inventory surplus 资产盘盈Asset retirement 资产报废Asset revaluation 资产重估Capital assets 资本资产Monetary assets 金融资产Mortgage assets 抵押资产Long-term assets 长期资产Liability 负债Liability account 负债账户Direct liability 直接负债Current liability 流动负债Liability out of book 账外负债Long-term liability 长期负债Book debt 账面负债Asset liability ratio 资产负债比Owner’s equity 所有者权益Equity account 权益账户Stockholders’equity 股东权益Preferred stock equity 优先股权益Cumulative preferred stock 积累优先股Non-cumulative preferred stock 非积累优先股Convertible preferred stock 可转换优先股Participating preferred stock 参加优先股Non-Participating preferred stock 非参加优先股Callable preferred stock 可赎回优先股Common stock equity 普通股权益Total equity 权益总额企业评价指标Assets Liabilities Ratio 资产负债率Quick Ratio 速动比率Current Ratio 流动比率P/E ratio 市盈率Current Liabilities to Net Worth 流动负债比净资产Total Liabilities to Net Worth 总负债比净资产Fixed Assets to Net Worth 固定资产比净资产Inventory Turnover Ratio 存货Assets to SalesSales to Net Working Capital 销售收入比流动资金净值Accounts Payable to Sales 应付帐款比销售收入Return on Sales(profit Margin)Return on Assets 资产收益率Return on Total Assets 总资产收益率Return on Shareholder’s Equity 股东权益收益率Return on Investment 投资收益Return on Net Worth(Return on Equity) 净资产收益率收益表INCOME STATEMENT销售收入Sales Revenue减：销售折扣与折让Deduct: Sales Discount Allowance 销售收入净值Net Sales Revenue减：销售税金Deduct: Tax on Sales销售成本Coat of Sales销售毛利Gross Profit from Sales减：管理费用Deduct: Administration Expenses财务费用Financial Expenses销售利润Profit from Sales加：其它业务利润Plus: Profit from Other Operations 营业利润Operating Profits加：投资收益Plus: Investment Income营业外净收入Non-Operating Revenue以前年度利润调整Adjustment of Earning of Prior Years 利润总额Total Profits(Before Tax)减：所得税Deduct: Income T ax净利润Net Profits合并资产负债表CONSOLIDATED BALANCE SHEET资产Assets流动资产Current Assets长期应收帐款Long-term Receivable长期投资Long-term Investment固定资产Fixed Assets原值Original Coat减：累计折旧Deduct: Accumulated Depreciation 净值Net Worth在建工程Construction in-progress其它资产Other Assets资产总额Total Assets负债和权益Liabilities Equity负债Liabilities流动负债Current Liabilities长期负债Long-term Liabilities负债合计Total Liabilities少数股东权益Minority Interests权益Equity实收资本Paid-in Capital资本公积Capital surplus保留盈利Retained Earnings权益合计Total Equity负债和权益总额Total Liabilities Equity BALANCE SHEET 资产负债表ASSETS 资产Cash and Equivalents 现金和视同现金Accounts Receivable 应收帐款Inventories 存货Other Current Assets 其它流动资产Total Current Assets 流动资产总计Gross Prop.,Plant Equip. 财产，场房和设备原值Accumulated Depreciation 累计折旧Net property, Plant Equip. 财产，场房和设备净值Other Assets 其它资产Total Assets 总资产LIABILITIES EQUITY 负债和权益Debt in Current Liabilities 流动负债Accounts Payable 应付帐款Income Taxes Payable 应付所得税Other Current Liabilities 其它流动负债long-term Debt 长期负债Deferred Taxes 递延税金Other Liabilities 其它负债Minority Interest 少数股东权益Total Liabilities 总负债Preferred Stock Equity 优先股权益Common Stock Equity 普通股权益Total Stockholders’Equity 股东权益总计Total Liabilities and Equity 负债权益总计Economic经济的economic analysis 经济分析economic and technical development zone 经济技术开发区economic base 经济基础economic community 经济共同体economic cooperation zone 经济协作区economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic efficiency 经济效益economic entity 经济实体economic forecast 经济预测economic foundation 经济基础economic growth rate 经济增长率economic integration 经济一体化economic miracle 经济奇迹economic order 经济秩序economic policy 经济政策economic potential 经济潜力economic prospect 经济展望economic recovery 经济复苏economic sanctions 经济制裁economic situation 经济形势economic system 经济体制，经济制度economic value 经济价值East Asia Economic Rim 东亚经济圈Economics 经济学economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学Economy 经济closed economy 闭关自守经济commodity economy 商品经济economy measure 经济手段economies of scale 规模经济market economy 市场经济mixed economy 混合经济planned economy 计划经济Enterprise企业Entrepreneur 企业家Enterpreneurial 企业家的enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神Enterprise 企业backbone enterprise 骨干企业central enterprises 中央企业collectively-owned enterprises 集体企业combined enterprise 联合企业enterprise accounting 企业会计enterprise development fund 企业发展基金enterprise law 企业法enterprises’management mechanisms 企业管理机制foreign-funded enterprises 外资企业large and medium-size enterprises 大中型企业local enterprises 地方企业modern enterprise system 现代企业制度money-lossing enterprises 亏损企业state-owned enterprises 国有企业township enterprises 乡镇企业Accountant会计师Certified Public Accountant (CPA) 注册会计师chief accountant 总会计师cost accountant 成本会计certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师Accounting会计，会计学accounting classification 会计科目分类accounting cycle 会计周期accounting equation 会计方程式accounting firm 会计事务所accounting information 会计信息accounting principles for business enterprise 企业会计原则accounting statement 会计报表accounting system 会计系统accounting year 会计年度accrual basis accounting 权责发生制会计方法记帐cash basis accounting 现金会计方法记帐All-purpose financial statement 通用财务报表American Institute of Certified Public Accountants 美国注册会计师协会（AICPA)certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师annual accounting 年度决算annual audit 年度审计annual balance sheet 年终决算表annual budget 年度预算annual financial report 年度财务报告annual summary 年度汇总表summary balance sheet 资产负债汇总表Audit审计annual audit 年度审计audit certificate 审计证书Audit Law 审计法audit of financial statement 财务报表审计external audit 外部审计legally required audit 法定审计Auditing firm 审计公司Auditor 审计师Account帐户，会计科目accounting classification 会计科目分类account balance 帐户余额account payable 应付帐款account receivable 应收帐款accumulation account 累积帐户assets account 资产帐户bank account 银行帐户capital account 资本帐户cash account 现金帐户checking account 支票帐户clearing account 清算帐户，结算帐户commission account 佣金帐户cost account 成本帐户deposit account 存款帐户doubtful account 可疑帐户equity account 股本帐户expenses account 开支帐户foreign currency account 外汇帐户frozen account 冻结帐户group account 集团帐户inventory account 存货帐户investment account 投资帐户journal account 日记帐ledger account 分类帐帐户liability account 负债帐户overdrawn account 透支帐户property account 财产帐户savings account 储蓄帐户accrued expenses payable 应计未付费用accrued income 应计收入accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息accured interest patable 应计未付利息accrued liability 应计负债accrued profit 应计利润accrued taxes 应计税款accumulated amount 累计额accumulated earnings 累计收益accumulated funds 公积金accumulated net income 累计净收益accumulated profit 累计利润accumulating capital 累计资本accumulating losses 累计损失Acid ratio 流动比率actual assets 实际资产actual cash value 实际现金价值actual capital 实际资本actual cost 实际成本actual depreciation 实际折旧actual value 实际价值Adjusted 调整后的adjusted acquisition cost 调整后购置成本adjusted base 调整后基数adjusted book balance 调整后的帐面余额adjusted gross income 调整后的净收入adjusted net profit 调整后的净利润Adjustment 调整adjustment account 调整帐户Advance 预付advance account 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款Allocated cost 已分摊成本Allocated cost of fixed assts 固定资产折旧Allocation 分配，分摊allocation of market 市场分配allocation of purchase price 购置价格分摊（指成套设备）allocation of quota 配额分配allocation of resources 资源分配allocation of shares 股金分配allocation optimum 最优配置allocations to accounting periods 会计期间内的分摊Allotment 拨款Amendment 修改amendment of register 变更登记American Society of Appraisers (ASA) 美国评估师协会Amortization 摊销，摊还amortization fund 偿债基金amortization of bond issued expense 债券发行费摊销amortization of fixed asset 固定资产摊销amortization of loan 分期偿还贷款amortization schedule 摊销表Amount 数量，总额，合计amount guaranteed 担保额amount of investment 投资额amount of sales 销售额financial statement analysis财务报表分析analysis of assets changes 资产变动分析analysis of balance sheet 资产负债表分析balance sheet evaluation 资产负债表评价analysis of business profit 企业利润分析analysis of capital changes 资本变动分析analysis of changes in financial position 财务状况变动分析balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类certified financial statement 经会计师证明的财务报表classified balance sheet 分类资产负债表current account balance sheet 流动资产负债表current account balance sheet 流动资产负债表analysis of variance 方差分析gross profit analysis 毛利分析investment analysis 投资分析market analysis 市场分析macro analysis 微观分析qualitative analysis 定性分析quantitative analysis 定量分析ratio analysis 比率分析return analysis 回报分析sales analysis 销售分析Analytical model 分析模型bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额，结余，差额，平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值Cash 现金cash account 现金帐户cash assets 现金资本cash audit 现金审计cash balance 现金余额cash equivalent 视同库存现金cash flow analysis 现金流量分析cash in bank 银行现金cash in hold 库存现金cash payment 现金支付cash purchase 现金购买cash transaction 现金交易free cash flows 活动现金流Certified 注册的，合格的certified appraiser 注册评估师certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified mortgage 证实抵押finance charges 财务费用Classification 分类，科目classification item 分类项目classification of accounts 帐户分类classification of assets 资产分类classification of property 财产分类classification schemes 分类表Classified 分成类的classified balance sheet 分类资产负债表classified depreciation 分类折旧coding of account 帐户代码coding of assets 资产代码Closing 结算，结帐，收盘closing account 结帐，结算closing cost 成交价closing inventory 期末存货Consolidated 合并的，综合的consolidated balance sheet 合并资产负债表consolidated financial statement 合并决算表consolidated income statement 合并损益表，综合损益表consolidated profit and loss statement 汇总损益表consolidated retained earning 合并留存收益consolidated statement 汇总报表Cost 成本，费用acquisition cost 购置成本actual cost 实际成本anticipated cost method 预期成本法average cost 平均成本borrowing- cost 借债成本carrying cost 维持成本cost account 成本帐户cost accounting 成本会计cost allocation 成本分摊cost analysis 成本分析cost and benefit analysis 成本收益分析cost approach to fair market value 求得公平市场价值的成本法cost control 成本控制cost distribution 成本分摊cost free 免费cost method 成本法cost objective 成本目标cost of capital 资金成本cost of investment 投资成本cost of management 管理费cost of marketing 营销成本cost of replacement 重置成本法cost of reproduction less depreciation 重置成本减折旧cost of sales 销售成本cost-benefit analysis 成本收益分析cost-effectiveness 成本效益cost-of-living index 生活费指数cost plus 成本加价indirect cost 间接成本marginal cost 边际成本material cost 材料成本opportunity cost 机会成本ordering cost 订货成本sunk costs 沉没成本variable costs 变动成本current assets 流动资产current account balance sheet 流动资产负债表current account deposits 活期帐户存款current asset losses in suspense 待处理流动资产损失current debt ratio 流动负债比率current fund employed per 100 Yuan ofsales revenue 每百元销售收入占用流动资金current fund employment rate 流动资金占有率current fund loan 流动资金借款current fund turnover days 流动资金周转天数current intangibles 无形流动资产current liability 流动负债current maturity of long term debt 本年内到期的长期负债current-noncurrent method 对国外业务按现行汇率折合算法current ratio 流动比率current surplus 本期盈余current tangible assets 有形流动资产current term net loss 本期净损失current term net profit or loss 本期净损益current assets 流动资产current account balance sheet 流动资产负债表current account deposits 活期帐户存款current asset losses in suspense 待处理流动资产损失current debt ratio 流动负债比率current fund employed per 100 Yuan ofsales revenue 每百元销售收入占用流动资金current fund employment rate 流动资金占有率current fund loan 流动资金借款current fund turnover days 流动资金周转天数current intangibles 无形流动资产current liability 流动负债current maturity of long term debt 本年内到期的长期负债current-noncurrent method 对国外业务按现行汇率折合算法current ratio 流动比率current surplus 本期盈余current tangible assets 有形流动资产current term net loss 本期净损失current term net profit or loss 本期净损益Earning 收益，收入，工资accumulated earnings 积累收益annual earnings 年收益earning assets 盈利资产earning capacity 盈利能力earning of capital 资本收益earnings after tax 税后收益earnings before interest and income tax (EBIT) 税前收益earnings per share (EPS) 每股平均收益earnings rate 收益率earnings ratio 收益率earnings target 收益目标gross earnings 毛利，毛收益real earnings 实际收益retained earnings 留存收益Fixed 固定的fixed assets accounting 固定资产核算fixed assets cost 固定资产成本fixed assets depreciation rate 固定资产折旧率fixed assets investment 固定资产投资fixed assets losses in suspense 待处理固定资产损失fixed assets ratio 固定资产比率fixed deposit 定期存款fixed exchange rate 固定汇率fixed mortgage 定期抵押，固定抵押fixed transfer price 固定转让价格investment in fixed assets 固定资产投资Floating 流动的floating assets 流动资产floating debt 短期债务，流动负债floating exchange rate 浮动汇率floating liability 流动负债floating rate of interest 浮动利率Flow 流动，流量flow of funds analysis 资金流转分析Income 收入，收益gross income 收入总额income account 收益帐户income approach to fair market value 求得市场公平价格的收益法income before tax 税前收入income from investments 投资收益income gap 收入差距income property 收益财产income statement 收益表income tax law 所得税法income tax return 所得税申报表income to net worth ratio 净值收益率Property财产，所有权property account 财产帐户property accounting 财产会计property and assets 财产与资产property damage 财产损失property in land 土地所有权property income 财产收入property rights 产权property rights transfer agency 产权转让机构（产权交易所）property tax 财产税Proprietary 所有人的，财产权proprietary interest 业组权益proprietary lease 产权租赁Proprietor 业主Proprietorial right 所有权Proprietorship 业主权，独资，一人拥有全部财产的业主Asset资产asset account 资产帐户asset depreciation range 资产折旧幅度asset disposal 资产处置asset holdings 资产持有量asset inventory shorts 资产盘亏asset inventory surplus 资产盘盈asset liability ratio 资产负债比率asset retirement 资产报废asset revaluation 资产重估Assets + Liability = Owner’s Equity 资产加负债等于所有者权益assets change statement 资产变动表assets disposal 资产处置assets management 资产管理assets out of accounts 帐外资产assets structure 资产结构assets turnover ratio 资产周转比率capital assets 资本资产current assets 流动资产earning assets 有收益的资产fixed assets 固定资产fixed assets inventory shorts 固定资产盘亏fixed assets inventory surplus 固定资产盘盈fixed tangible assets 固定有形资产gross assets 总资产net current assets 流动资产净值net value of fixed assets 固定资产净值non-ledger assets 帐外资产non-productive assets 非生产性资产original value of fixed assets 固定资产原值physical assets 实物资产pledged assets 抵押资产productive assets 生产性资产return on assets 资产收益available assets 可用资产Liability负债，债务current liability 短期负债direct liability 直接债务。
社会政治与经济类英语热点词块大全
社会政治与经济类英语热点词块大全第一篇：社会政治与经济类英语热点词块大全社会政治与经济类英语热点词块大全（1）Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese characteristics 建设有中国特色的社会主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心，两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s living standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革Planning system 计划管理体制Transferring the function of government 转换政府职能第二篇：关于社会政治与经济类的英语热点翻译关于社会政治与经济类的英语热点翻译在我们的课本中涉及了许多关于社会政治与经济类的英语热点翻译，现总结如下：Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese characteristics 建设有中国特色的社会主义理论 The theory on the initial stage of socialism 社会主义初级阶段的理论 One focus, two basic points 一个中心，两个基本点 Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s living standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力 Strengthen the socialist legal system 加强社会主义法制 A series of policies and measures 一系列政策措施 Reform and opening up policy 改革开放政策 Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理 Reform of management of state-owned property 国有资产管理体制改革 Reform of property rights system 产权制度改革 Reform of commodity circulation 商品流通体制改革 Reform of foreign trade system 外贸体制改革 Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革 Planning system 计划管理体制Transferring the function of government 转换政府职能 Open door policy 开放政策 Open economy 开放经济Open-door to the outside world 对外开放 Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和 managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制 Special administrative region 特别行政区Contract responsibility system with remuneration linked 家庭联产承包责任制 to the household Narrowing the gap between the rich and poor 缩小贫富差距 Eliminate poverty 消除贫困 Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 经济和市场经济Socialist market economy 社会主义市场经济Socialist sector ofeconomy 社会主义经济成分 State-owned economy 国有经济 Non-state economy 非国有经济Collective economy 集体经济Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略 Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策 Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济 Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济Developed market economy 发达的市场经济 Developing market economy 发展中的市场经济 Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济 Mixed economy 混合经济 Regional economy 地区经济Internal-oriented economy 内向型经济 Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济，多样化经济Economic situation 经济形势 Economic cycle 经济周期 Economic fluctuation 经济波动 Economic miracle 经济奇迹 Economic take-off 经济起飞Economic recovery 经济复苏Economic potential 经济潜力Economic sanction 经济制裁 Global economy 全球经济 Economic globalization 经济全球化Integration of world economy 世界经济一体化International economic integration 国际经济一体化New international economic order 国际新经济秩序Multi-polarization of world economy 世界经济多极化Economic community 经济共同体MACRO-CONTROL 宏观调控 Strengthen macro-control 加强宏观调控 Soft landing 软着路Macro-economic situation 宏观经济形势Macro control and micro invigoration 宏观控制与微观搞活Control of overall volume and economic restructuring 总量控制与经济结构调整 Tight control on investment in fixed assets 紧缩固定资产投资控制 Tight financial and monetary policy 从紧的金融货币政策Moderately tight monetary policy 适度从紧的货币政策Moderately tight credit policy 适度从紧的信贷政策Loosening tight monetary policy 放松紧缩的货币政策Adequate amount of the money supply 适度货币供应量 Excessive amount of currency issue 过度货币发行量Maintain monetary stability 保持货币稳定Cheap money policy 低息货币政策 Adjustment of interest rate 利率调整 Cut interest rate 降低利率 Control of interest rate 利率控制Deflation policy 紧缩政策Market intervention 市场干预State intervention 国家干预Administrative interference 行政干预Administrative intervention 行政干预 Administrative measure 行政措施 Economy measure 经济手段Risk-control mechanism 风险控制机制 Overheated economy 过热的经济Consumer price index 消费品价格指数 Commodity price index 商品物价指数 Retail price index 零售物价指数 Average price index 平均物价指数Cost-of-living index 生活费用指数Control ofinflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀 Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素 Inflation of credit 信用膨胀 Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给 Balance between supply and demand 供需平衡 Supply and demand relation 供求关系 Supply over demand 供过于求 Supply exceeds demand 供过于求 Economic crisis 经济危机 Economic depression 经济萧条MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理Establish a system for the management, supervision 建立国有资产管理，监督和营运体系 and operation of State assets Reform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学management and adopting scientific managementRegulation on the supervision and management 国有企业监督管理条例 of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规 state-owned propertyOperate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，for its profits and losses, seek self-development 自我约束 and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能government’s role in economic management Safeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失 Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定 Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检 Certificate of title 产权证书 Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让 Transaction of property rights 产权交易Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估 Asset appraisal 资产评估 Productive assets 经营性资产 Non-productive assets 非经营性资产 Return on assets 资产收益 Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表 Reform of State-Owned Enterprises国有企业改革第三篇：社会政治和经济类热点词汇翻译总结深化改革扩大开放The theory of building socialism with Chinese characteristics 建设有中国特色的社会主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心，两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s living standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力 Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施 Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革 Planning system 计划管理体制Transferring the function of government 转换政府职能Open door policy 开放政策Open economy 开放经济Open-door to the outside world 对外开放 Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制Special administrative region 特别行政区ract responsibility system with remuneration linked 家庭联产承包责任制to the household Narrowing the gap between the rich and poor 缩小贫富差距Eliminate poverty 消除贫困 Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 经济和市场经济Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分State-owned economy 国有经济 Non-state economy 非国有经济 Collective economy 集体经济 Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象 Traditional planned economy 传统的计划经济Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济 Developed market economy 发达的市场经济Developing market economy 发展中的市场经济Emerging market economy 新兴市场经济Mature market economy 成熟市场经济 Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济 Mixed economy 混合经济 Regional economy 地区经济Internal-oriented economy 内向型经济 Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式 Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济，多样化经济Economic situation 经济形势 Economic cycle 经济周期 Economic fluctuation 经济波动 Economic miracle 经济奇迹 Economic take-off 经济起飞Economic recovery 经济复苏 Economic potential 经济潜力Economic sanction 经济制裁 Global economy 全球经济Economic globalization 经济全球化Integration of world economy 世界经济一体化International economic integration 国际经济一体化New international economic order 国际新经济秩序Multi-polarization of world economy 世界经济多极化Economic community 经济共同体 MACRO-CONTROL 宏观调控 Strengthen macro-control 加强宏观调控 Soft landing 软着路Macro-economic situation 宏观经济形势Macro control and micro invigoration 宏观控制与微观搞活Control of overall volume and economic restructuring 总量控制与经济结构调整 Tight control on investment in fixed assets 紧缩固定资产投资控制Tight financial and monetary policy 从紧的Moderately tight monetary policy 适度从紧的货币政策Moderately tight credit policy 适度从紧的信贷政策Loosening tight monetary policy 放松紧缩的货币政策Adequate amount of the money supply 适度货币供应量Excessive amount of currency issue 过度货币发行量Maintain monetary stability 保持货币稳定Cheap money policy 低息货币政策Adjustment of interest rate 利率调整Cut interest rate 降低利率Control of interest rate 利率控制Deflation policy 紧缩政策Market intervention 市场干预 State intervention 国家干预Administrative interference 行政干预Administrativeintervention 行政干预 Administrative measure 行政措施 Economy measure 经济手段Risk-control mechanism 风险控制机制 Overheated economy 过热的经济Consumer price index 消费品价格指数Commodity price index 商品物价指数 Retail price index 零售物价指数 Average price index平均物价指数 Cost-of-living index 生活费用指数 Control of inflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素 Inflation of credit 信用膨胀 Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给 Balance between supply and demand 供需平衡Supply and demand relation 供求关系 Supply over demand 供过于求 Supply exceeds demand 供过于求 Economic crisis 经济危机 Economic depression 经济萧条MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理Establish a system for the management, supervision 建立国有资产管理，监督和营运体系and operation of State assetsReform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学 management and managementadoptingscientificandRegulation on the supervision management 国有企业监督管理条例of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规state-owned property Operate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，for its profits and self-development 自我约束 and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能government’s role in economic management Safeguard state property 保卫国有资产losses，seek改组和改造保值增值防止流失Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定Clarification of property rights 明晰产权 Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检Certificate of title 产权证书 Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让 Transaction of property rights 产权交易 Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估 Asset appraisal 资产评估Productive assets 经营性资产Non-productive assets 非经营性资产 Return on assets 资产收益 Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表 Reform of State-Owned Enterprises国有企业改革Step up efforts to reform State-owned enterprises 加大国有企业改革力度 Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组promote re-arrangement of assets and raise the 提高国有经济的总体素质overall quality of the State sector of the economy Concentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和enterprises and enterprises groups 企业集团 Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团groupsReform, reorganization and upgrading 改革，Re-organization, association, merger, joint 改组，联合，兼并，股份合作制partnership, leasing, contract operation 租赁，承包经营和出售 and sell-offManage well large enterprises and adopt a flexible 抓好大的，放活小的 policy towards small onesGive small State-owned enterprises greater freedom 放活国有小企业Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，merging of enterprises and promote re-employment 促进再就业Allow money-losing enterprise to merger 允许亏损企业兼并或破产or go bankruptDispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and 切实加强企业经营管理management of enterprisesStrengthen financial management of enterprises 强化企业财务管理Tighten control over extrabudgetary funds 加强预算外资金管理Increase capital and reduce debts through various 多渠道增资减债channelsStrive to help enterprises eliminate losses and 抓好企业扭亏增盈 increase profitsDevelop various modes of operation and marketing 发展多种营销方式Alleviate enterprises’ social burdens 减轻企业的社会负担By tapping the potential and upgrading the 通过挖潜改造technologyMechanism for selecting the superior and eliminating 优胜劣汰机制 the inferior-making power 享有更多的决策权Allow employees to hold some shares 允许职工持股Give more productive enterprises the power to engage 给更多的生产企业自营出口权in export independently Protect theinterests of the working class 保护工人阶级利益Technological upgrading 技术改造Reform of state-owned enterprises 国有企业改革Deepening of the reform of State-owned enterprises 深化国有企业改革Modern enterprise system 现代企业制度Reorganization of state-owned enterprises 国有企业重组Transform the enterprises’management mechanisms of State-owned enterprises 转换国有企业经营机制Adjustment of industrial structure 行业结构调整Industrial policy 产业政策Support and develop large enterprises and release small enterprises 支持发展大企业放开小企业Large and medium-sized State-owned enterprises can beturned into corporate enterprises 大中型企业可转变为股份公司Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比State-owned independent accounting industrial enterprises 国有独立核算企业 Pioneer enterprise 试点企业Enlarge the right of self-management 扩大自主权Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置 Optimize investment structure 优化投资结构Recapitalization 调整资本结构Capital reorganization 资本重组Promote rational flow of property right 促进产权合理流动Reduce staff to improve efficiency 减员增效 Investment risk mechanism 投资风险机制Project capital system 项目资本金制度Legal person responsibility system 法人责任制Responsibility for one’s own profit and loss 自负盈亏Enterprise contract management responsibility system 企业承包责任制Unreasonable economic structure 不合理的经济结构Unreasonable product structure 不合理的产品结构Repeated construction 重复建设Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义Government supervision 政府监督 Operating strategy 经营战略Out-dated management styles 落后的管理方式Backward in management 管理落后 Relying on government subsidy 依赖政府补贴Heavy social subsidy 沉重的社会补贴 Heavy social burdens 沉重的社会负担Excessive production capacity 过剩的生产能力Merger and acquisition 兼并与收购 Encourage merger 鼓励兼并Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策Standardize bankruptcy procedure 规范破产程序Prevent false bankruptcy 防止假破产 Construction of a multi-layer social security system 建立多层次的社会保障制度Re-employment projects 再就业工程Re-employment of redundant workers 富余职Laid-off workers 下岗职工ENTERPRISE AND COMPANY 企业和公司Central enterprise 中央企业Local enterprise 地方企业Backbone enterprise 骨干企业Large and medium enterprise 大中型企业State-owned enterprise 国有企业Enterprise solely funded by the State 国有独资企业State-owned firm 国有公司，国有企业Corporate enterprise 股份制企业 Collective enterprise 集体企业 Collective firm 集体企业，合作企业 Township enterprise 乡镇企业 Partnership enterprise 合伙企业 Individual enterprise 个体企业Foreign-funded enterprise 外资企业 Top 500 enterprises 最大500家企业Small business 小企业Primary industry 第一产业Secondary industry 第二产业 Tertiary industry 第三产业 Corporate Law 公司法Township Enterprise Law 乡镇企业法Independent legal entities 独立法人 Board of directors 董事会 Board of supervisors 监事会Shareholders conference 股东大会 Entrepreneur 企业家 Firm 公司，企业 Company 公司 Incorporation 公司Corporation 股份公司Group of enterprises 企业集团Conglomerate 企业集团，综合性大企业Company limited by shares 股份有限责任公司Controlling company 控股公司 Holding company 控股公司Bank holding company 银行控股公司Company with limited liability 有限责任公司State-owned holding company 国家控股公司 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 集团公司Large-scale industrial group 大型工业集团International conglomerate 跨国企业集团International corporation 跨国公司Multinational corporation 跨国公司Multinational market group 跨国市场集团 Banking institution 金融机构Banking sector 银行部门Intermediary bank 中介银行Development bank 开发银行Commercial bank 商业银行Investment bank 投资银行 Credit bank 信贷银行Cooperative bank 合作银行Mortgage bank 抵押银行 Clearing bank 清算银行 Credit union 信用社Non-bank financial institution 非银行金融机构Financing corporation 金融公司 Securities company 证券公司Underwriting company 担保公司 Loan and trust company 信托公司 Insurance company 保险公司Life insurance company 人寿保险公司 Utility company 公共事业公司MERGER AND ACQUISITION 兼并与收购 Reorganization 重组Association 联合 Merger 兼并Acquisition 收购Joint stock partnership 股份合作 Leasing 出租Contract operation 承包经营 Auction 拍卖Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业Strategic acquisition 战略性收购 Combination of enterprise 企业合并 Concentric acquisition 集中收购 Conglomerate merger 集团企业合并Consolidation by lease 租赁式合并Consolidation by merger 兼并式合并Leveraged buy-out(LBO’s)杠杆收购Stock merger 股票兼并 Vertical acquisition 纵向收购 Vertical merger 纵向兼并 Vertical consolidation 纵向合并 Vertical integration 纵向合并 Horizontal merger 横向兼并Horizontal acquisition 横向收购 Horizontal combination 横向合并，同行业合并Horizontal integration 横向联合Acquisition cost 收购成本Acquiring enterprise 收购方企业 Corporate reorganization 公司重组Bankruptcy Law 破产法Bankruptcy code chapter 7---liquidation 破产法第七章清算Bankruptcy code 11---reorganization 破产法第十一章重组Act of bankruptcy 破产法案Antitrust Law 反托拉斯法Bankruptcy court 破产法庭Bankruptcy debtor 破产债务人Bankruptcy notice 破产公告Bankruptcy petition 要求宣布破产Declaration of bankruptcy 宣告破产Arrangement in bankruptcy court 破产法庭内的协调Arrangement out of bankruptcy court 不经破产法庭的协调Creditor’s equity 债权人权益 Bankruptcy trustee 破产受托人Creditor’s meeting 债权人会议Creditor of bankruptcy 破产债权人MARKET AND COMPETITION 市场和竟争Commodity market 商品市场 Securities market 证券市场 Bond market 债券市场 Stock market 股票市场 Futures market 期货市场Options market 期权市场Property rights market 产权市场 Capital market 资本市场 Free market 自由市场 Labour market 劳动力市场 Flea market 跳蚤市场Bear market 股票市场的熊市Bull market 股票市场的牛市Market competition 市场竟争Market development 市场开发Market forecast 市场预测 Market potential 市场潜力 Market risk 市场风险Market share 市场份额Seller’s market 卖方市场Buyer’s market 买方市场Market abroad 海外市场Marketability 市场能力Marketable 销路好的Marketing channel 销售渠道 Marketing strategy 销售战略Competition market 竟争市场 Perfect competition 完全竟争Imperfect competition 不完全竟争 Low-level competition 低水平竟争 Monopolistic competition 垄断竟争 Competitor 竟争对手Natural monopoly 自然垄断International monopoly 国际垄断 Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市 capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济 market abroad 海外市场 market analysis 市场分析market approach to fair market value 求得公market competition 市场竟争market demand price 市场需求价格 market development 市场开发market economy country 市场经济国家 market factor 市场因素 market forecast 市场预测 market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力 market quotation 市场行情market replacement cost 市场重置成本 market research 市场调查，市场研究 market risk 市场风险market share 市场份额，市场占有率 market value method 市价法 market-oriented 面向市场的market-to-cost method 市价成本法 property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济 stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道 marketing cost 销售成本marketing manager 市场销售经理 markrting strategy 市场经营战略 marketing system 市场体系 relationship marketing 关系营销Asset, Liability And Equity 资产,负债和权益Asset management 资产管理 Tangible assets 有形资产Intangible assets 无形资产Physical assets 实物资产Fixed assets 固定资产 Current assets 流动资产Current asset losses in suspense 待处理流动资产损失Deferred assets 递延资产 Other assets 其它资产Total assets 总资产 Net assets 净资产Book value of the assets 资产的账面值Non-ledger assets 帐外资产Asset account 资产账户Asset disposal 资产处置Asset depreciation 资产折旧Asset inventory shorts 资产盘亏Asset inventory surplus 资产盘盈Asset retirement 资产报废Asset revaluation 资产重估Capital assets 资本资产Monetary assets 金融资产 Mortgage assets 抵押资产 Long-term assets 长期资产Liability 负债Liability account 负债账户 Direct liability 直接负债Current liability 流动负债 Liability out of book 账外负债 Long-term liability 长期负债 Book debt 账面负债Asset liability ratio 资产负债比Owner’s equity 所有者权益Equity account 权益账户Stockholders’ equity 股东权益 Preferred stock equity 优先股权益Cumulative preferred stock 积累优先股Non-cumulative preferred stock 非积累优先股Convertible preferred stock 可转换优先股Participatingpreferred stock 参加优先股 Non-Participating preferred stock 非参加优先股Callable preferred stock 可赎回优先股 Common stock equity 普通股权益 T otal equity 权益总额企业评价指标Assets Liabilities Ratio 资产负债率Quick Ratio 速动比率Current Ratio 流动比率 P/E ratio 市盈率Current Liabilities to Net Worth 流动负债比净资产Total Liabilities to Net Worth 总负债比净资产Fixed Assets to Net Worth 固定资产比净资Inventory Turnover Ratio 存货Assets to Sales Sales to Net Working Capital 销售收入比流动资金净值Accounts Payable to Sales 应付帐款比销售收入Return on Sales(profit Margin)Return on Assets 资产收益率Return on Total Assets 总资产收益率Return on Shareholder’s Equity 股东权益收益率Return on Investment 投资收益Return on Net Worth(Return on Equity)净资产收益率收益表 INCOME STATEMENT 销售收入 Sales Revenue减：销售折扣与折让 Deduct: Sales Discount & Allowance销售收入净值 Net Sales Revenue 减：销售税金 Deduct: T ax on Sales 销售成本 Coat of Sales销售毛利Gross Profit from Sales 减：管理费用Deduct: Administration Expenses 财务费用Financial Expenses 销售利润Profit from Sales 加：其它业务利润Plus: Profit from Other Operations 营业利润Operating Profits 加：投资收益Plus: Investment Income 营业外净收入 Non-Operating Revenue 以前利润调整Adjustment of Earning of Prior Years 利润总额Total Profits(Before Tax)减：所得税Deduct: Income Tax 净利润Net。
社会政治和经济类热点词汇翻译总结
Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese characteristics建设有中国特色的社会主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心，两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be benefic ial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s living standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革Planning system 计划管理体制Transferring the function of government 转换政府职能Open door policy 开放政策Open economy 开放经济Open-door to the outside world 对外开放Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制Special administrative region 特别行政区Contract responsibility system with remuneration linked 家庭联产承包责任制to the householdNarrowing the gap between the rich and poor 缩小贫富差距Eliminate poverty 消除贫困Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY经济和市场经济Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分State-owned economy 国有经济Non-state economy 非国有经济Collective economy 集体经济Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济Developed market economy 发达的市场经济Developing market economy 发展中的市场经济Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济Mixed economy 混合经济Regional economy 地区经济Internal-oriented economy 内向型经济Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济，多样化经济Economic situation 经济形势Economic cycle 经济周期Economic fluctuation 经济波动Economic miracle 经济奇迹Economic take-off 经济起飞Economic recovery 经济复苏Economic potential 经济潜力Economic sanction 经济制裁Global economy 全球经济Economic globalization 经济全球化Integration of world economy 世界经济一体化International economic integration 国际经济一体化New international economic order 国际新经济秩序Multi-polarization of world economy 世界经济多极化Economic community 经济共同体MACRO-CONTROL 宏观调控Strengthen macro-control 加强宏观调控Soft landing 软着路Macro-economic situation 宏观经济形势Macro control and micro invigoration 宏观控制与微观搞活Control of overall volume and economic restructuring 总量控制与经济结构调整Tight control on investment in fixed assets 紧缩固定资产投资控制Tight financial and monetary policy 从紧的金融货币政策Moderately tight monetary policy 适度从紧的货币政策Moderately tight credit policy 适度从紧的信贷政策Loosening tight monetary policy 放松紧缩的货币政策Adequate amount of the money supply 适度货币供应量Excessive amount of currency issue 过度货币发行量Maintain monetary stability 保持货币稳定Cheap money policy 低息货币政策Adjustment of interest rate 利率调整Cut interest rate 降低利率Control of interest rate 利率控制Deflation policy 紧缩政策Market intervention 市场干预State intervention 国家干预Administrative interference 行政干预Administrative intervention 行政干预Administrative measure 行政措施Economy measure 经济手段Risk-control mechanism 风险控制机制Overheated economy 过热的经济Consumer price index 消费品价格指数Commodity price index 商品物价指数Retail price index 零售物价指数A verage price index 平均物价指数Cost-of-living index 生活费用指数Control of inflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素Inflation of credit 信用膨胀Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给Balance between supply and demand 供需平衡Supply and demand relation 供求关系Supply over demand 供过于求Supply exceeds demand 供过于求Economic crisis 经济危机Economic depression 经济萧条MANAGEMENT OF STA TE-OWNED PROPERTY国有资产管理Establish a system for the management, supervision 建立国有资产管理，监督和营运体系and operation of State assetsReform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学management and adopting scientific managementRegulation on the supervision and management 国有企业监督管理条例of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规state-owned propertyOperate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，for its profits and losses, seek self-development 自我约束and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能government’s role in economic management Safeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检Certificate of title 产权证书Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让Transaction of property rights 产权交易Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估Asset appraisal 资产评估Productive assets 经营性资产Non-productive assets 非经营性资产Return on assets 资产收益Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表Reform of State-Owned Enterprises国有企业改革Step up efforts to reform State-owned enterprises 加大国有企业改革力度Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组promote re-arrangement of assets and raise the 提高国有经济的总体素质overall quality of the State sector of the economyConcentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和enterprises and enterprises groups 企业集团Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团groupsReform, reorganization and upgrading 改革，改组和改造Re-organization, association, merger, joint 改组，联合，兼并，股份合作制partnership, leasing, contract operation 租赁，承包经营和出售and sell-offManage well large enterprises and adopt a flexible 抓好大的，放活小的policy towards small onesGive small State-owned enterprises greater freedom 放活国有小企业Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，merging of enterprises and promote re-employment 促进再就业Allow money-losing enterprise to merger 允许亏损企业兼并或破产or go bankruptDispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and 切实加强企业经营管理management of enterprisesStrengthen financial management of enterprises 强化企业财务管理Tighten control over extrabudgetary funds 加强预算外资金管理Increase capital and reduce debts through various 多渠道增资减债channelsStrive to help enterprises eliminate losses and 抓好企业扭亏增盈increase profitsDevelop various modes of operation and marketing 发展多种营销方式Alleviate enterprises’social burdens 减轻企业的社会负担By tapping the potential and upgrading the 通过挖潜改造technologyMechanism for selecting the superior and eliminating 优胜劣汰机制the inferiorEnjoy more decision-making power 享有更多的决策权Allow employees to hold some shares 允许职工持股Give more productive enterprises the power to engage 给更多的生产企业自营出口权in export independentlyProtect the interests of the working class 保护工人阶级利益Technological upgrading 技术改造Reform of state-owned enterprises 国有企业改革Deepening of the reform of State-owned enterprises 深化国有企业改革Modern enterprise system 现代企业制度Reorganization of state-owned enterprises 国有企业重组Transform the enterprises’ management mechanismsof State-owned enterprises 转换国有企业经营机制Adjustment of industrial structure 行业结构调整Industrial policy 产业政策Support and develop large enterprises and release smallenterprises 支持发展大企业放开小企业Large and medium-sized State-owned enterprises can beturned into corporate enterprises 大中型企业可转变为股份公司Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比State-owned independent accounting industrial enterprises 国有独立核算企业Pioneer enterprise 试点企业Enlarge the right of self-management 扩大自主权Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置Optimize investment structure 优化投资结构Recapitalization 调整资本结构Capital reorganization 资本重组Promote rational flow of property right 促进产权合理流动Reduce staff to improve efficiency 减员增效Investment risk mechanism 投资风险机制Project capital system 项目资本金制度Legal person responsibility system 法人责任制Responsibility for one’s own profit and loss 自负盈亏Enterprise contract management responsibility system 企业承包责任制Unreasonable economic structure 不合理的经济结构Unreasonable product structure 不合理的产品结构Repeated construction 重复建设Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义Government supervision 政府监督Operating strategy 经营战略Out-dated management styles 落后的管理方式Backward in management 管理落后Relying on government subsidy 依赖政府补贴Heavy social subsidy 沉重的社会补贴Heavy social burdens 沉重的社会负担Excessive production capacity 过剩的生产能力Merger and acquisition 兼并与收购Encourage merger 鼓励兼并Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策Standardize bankruptcy procedure 规范破产程序Prevent false bankruptcy 防止假破产Construction of a multi-layer social security system 建立多层次的社会保障制度Re-employment projects 再就业工程Re-employment of redundant workers 富余职工再就业Laid-off workers 下岗职工ENTERPRISE AND COMPANY企业和公司Central enterprise 中央企业Local enterprise 地方企业Backbone enterprise 骨干企业Large and medium enterprise 大中型企业State-owned enterprise 国有企业Enterprise solely funded by the State 国有独资企业State-owned firm 国有公司，国有企业Corporate enterprise 股份制企业Collective enterprise 集体企业Collective firm 集体企业，合作企业Township enterprise 乡镇企业Partnership enterprise 合伙企业Individual enterprise 个体企业Foreign-funded enterprise 外资企业Top 500 enterprises 最大500家企业Small business 小企业Primary industry 第一产业Secondary industry 第二产业Tertiary industry 第三产业Corporate Law 公司法Township Enterprise Law 乡镇企业法Independent legal entities 独立法人Board of directors 董事会Board of supervisors 监事会Shareholders conference 股东大会Entrepreneur 企业家Firm 公司，企业Company 公司Incorporation 公司Corporation 股份公司Group of enterprises 企业集团Conglomerate 企业集团，综合性大企业Company limited by shares 股份有限责任公司Controlling company 控股公司Holding company 控股公司Bank holding company 银行控股公司Company with limited liability 有限责任公司State-owned holding company 国家控股公司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 集团公司Large-scale industrial group 大型工业集团International conglomerate 跨国企业集团International corporation 跨国公司Multinational corporation 跨国公司Multinational market group 跨国市场集团Banking institution 金融机构Banking sector 银行部门Intermediary bank 中介银行Development bank 开发银行Commercial bank 商业银行Investment bank 投资银行Credit bank 信贷银行Cooperative bank 合作银行Mortgage bank 抵押银行Clearing bank 清算银行Credit union 信用社Non-bank financial institution 非银行金融机构Financing corporation 金融公司Securities company 证券公司Underwriting company 担保公司Loan and trust company 信托公司Insurance company 保险公司Life insurance company 人寿保险公司Utility company 公共事业公司MERGER AND ACQUISITION 兼并与收购Reorganization 重组Association 联合Merger 兼并Acquisition 收购Joint stock partnership 股份合作Leasing 出租Contract operation 承包经营Auction 拍卖Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业集团Strategic acquisition 战略性收购Combination of enterprise 企业合并Concentric acquisition 集中收购Conglomerate merger 集团企业合并Consolidation by lease 租赁式合并Consolidation by merger 兼并式合并Leveraged buy-out (LBO’s) 杠杆收购Stock merger 股票兼并V ertical acquisition 纵向收购V ertical merger 纵向兼并V ertical consolidation 纵向合并V ertical integration 纵向合并Horizontal merger 横向兼并Horizontal acquisition 横向收购Horizontal combination 横向合并，同行业合并Horizontal integration 横向联合Acquisition cost 收购成本Acquiring enterprise 收购方企业Corporate reorganization 公司重组Bankruptcy Law 破产法Bankruptcy code chapter 7--- liquidation 破产法第七章清算Bankruptcy code 11 --- reorganization 破产法第十一章重组Act of bankruptcy 破产法案Antitrust Law 反托拉斯法Bankruptcy court 破产法庭Bankruptcy debtor 破产债务人Bankruptcy notice 破产公告Bankruptcy petition 要求宣布破产Declaration of bankruptcy 宣告破产Arrangement in bankruptcy court 破产法庭内的协调Arrangement out of bankruptcy court 不经破产法庭的协调Creditor’s equity 债权人权益Bankruptcy trustee 破产受托人Creditor’s meeting 债权人会议Creditor of bankruptcy 破产债权人MARKET AND COMPETITION 市场和竟争Commodity market 商品市场Securities market 证券市场Bond market 债券市场Stock market 股票市场Futures market 期货市场Options market 期权市场Property rights market 产权市场Capital market 资本市场Free market 自由市场Labour market 劳动力市场Flea market 跳蚤市场Bear market 股票市场的熊市Bull market 股票市场的牛市Market competition 市场竟争Market development 市场开发Market forecast 市场预测Market potential 市场潜力Market risk 市场风险Market share 市场份额Seller’s market 卖方市场Buyer’s market 买方市场Market abroad 海外市场Marketability 市场能力Marketable 销路好的Marketing channel 销售渠道Marketing strategy 销售战略Competition market 竟争市场Perfect competition 完全竟争Imperfect competition 不完全竟争Low-level competition 低水平竟争Monopolistic competition 垄断竟争Competitor 竟争对手Natural monopoly 自然垄断International monopoly 国际垄断Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Asset, Liability And Equity 资产,负债和权益Asset management 资产管理Tangible assets 有形资产Intangible assets 无形资产Physical assets 实物资产Fixed assets 固定资产Current assets 流动资产Current asset losses in suspense 待处理流动资产损失Deferred assets 递延资产Other assets 其它资产Total assets 总资产Net assets 净资产Book value of the assets 资产的账面值Non-ledger assets 帐外资产Asset account 资产账户Asset disposal 资产处置Asset depreciation 资产折旧Asset inventory shorts 资产盘亏Asset inventory surplus 资产盘盈Asset retirement 资产报废Asset revaluation 资产重估Capital assets 资本资产Monetary assets 金融资产Mortgage assets 抵押资产Long-term assets 长期资产Liability 负债Liability account 负债账户Direct liability 直接负债Current liability 流动负债Liability out of book 账外负债Long-term liability 长期负债Book debt 账面负债Asset liability ratio 资产负债比Owner’s equity 所有者权益Equity account 权益账户Stockholders’equity 股东权益Preferred stock equity 优先股权益Cumulative preferred stock 积累优先股Non-cumulative preferred stock 非积累优先股Convertible preferred stock 可转换优先股Participating preferred stock 参加优先股Non-Participating preferred stock 非参加优先股Callable preferred stock 可赎回优先股Common stock equity 普通股权益Total equity 权益总额企业评价指标Assets Liabilities Ratio 资产负债率Quick Ratio 速动比率Current Ratio 流动比率P/E ratio 市盈率Current Liabilities to Net Worth 流动负债比净资产Total Liabilities to Net Worth 总负债比净资产Fixed Assets to Net Worth 固定资产比净资产Inventory Turnover Ratio 存货Assets to SalesSales to Net Working Capital 销售收入比流动资金净值Accounts Payable to Sales 应付帐款比销售收入Return on Sales(profit Margin)Return on Assets 资产收益率Return on Total Assets 总资产收益率Return on Shareholder’s Equity 股东权益收益率Return on Investment 投资收益Return on Net Worth(Return on Equity) 净资产收益率收益表INCOME STA TEMENT销售收入Sales Revenue减：销售折扣与折让Deduct: Sales Discount & Allowance销售收入净值Net Sales Revenue减：销售税金Deduct: Tax on Sales销售成本Coat of Sales销售毛利Gross Profit from Sales减：管理费用Deduct: Administration Expenses财务费用Financial Expenses销售利润Profit from Sales加：其它业务利润Plus: Profit from Other Operations营业利润Operating Profits加：投资收益Plus: Investment Income营业外净收入Non-Operating Revenue以前年度利润调整Adjustment of Earning of Prior Y ears利润总额Total Profits(Before Tax)减：所得税Deduct: Income Tax净利润Net Profits合并资产负债表CONSOLIDA TED BALANCE SHEET资产Assets流动资产Current Assets长期应收帐款Long-term Receivable长期投资Long-term Investment固定资产Fixed Assets 原值Original Coat减：累计折旧Deduct: AccumulatedDepreciation净值Net Worth在建工程Construction in-progress其它资产Other Assets资产总额Total Assets负债和权益Liabilities & Equity负债Liabilities流动负债Current Liabilities长期负债Long-term Liabilities负债合计Total Liabilities少数股东权益Minority Interests权益Equity实收资本Paid-in Capital资本公积Capital surplus保留盈利Retained Earnings权益合计Total Equity负债和权益总额Total Liabilities & Equity BALANCE SHEET 资产负债表ASSETS 资产Cash and Equivalents 现金和视同现金Accounts Receivable 应收帐款Inventories 存货Other Current Assets 其它流动资产Total Current Assets 流动资产总计Gross Prop.,Plant & Equip. 财产，场房和设备原值Accumulated Depreciation 累计折旧Net property, Plant & Equip. 财产，场房和设备净值Other Assets 其它资产Total Assets 总资产LIABILITIES & EQUITY负债和权益Debt in Current Liabilities 流动负债Accounts Payable 应付帐款Income Taxes Payable 应付所得税Other Current Liabilities 其它流动负债long-term Debt 长期负债Deferred Taxes 递延税金Other Liabilities 其它负债Minority Interest 少数股东权益Total Liabilities 总负债Preferred Stock Equity 优先股权益Common Stock Equity 普通股权益Total Stockholders’Equity 股东权益总计Total Liabilities and Equity 负债权益总计Economic经济的economic analysis 经济分析economic and technical development zone 经济技术开发区economic base 经济基础economic community 经济共同体economic cooperation zone 经济协作区economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic efficiency 经济效益economic entity 经济实体economic forecast 经济预测economic foundation 经济基础economic growth rate 经济增长率economic integration 经济一体化economic miracle 经济奇迹economic order 经济秩序economic policy 经济政策economic potential 经济潜力economic prospect 经济展望economic recovery 经济复苏economic sanctions 经济制裁economic situation 经济形势economic system 经济体制，经济制度economic value 经济价值East Asia Economic Rim 东亚经济圈Economics 经济学economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学Economy 经济closed economy 闭关自守经济commodity economy 商品经济economy measure 经济手段economies of scale 规模经济market economy 市场经济mixed economy 混合经济planned economy 计划经济Enterprise企业Entrepreneur 企业家Enterpreneurial 企业家的enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神Enterprise 企业backbone enterprise 骨干企业central enterprises 中央企业collectively-owned enterprises 集体企业combined enterprise 联合企业enterprise accounting 企业会计enterprise development fund 企业发展基金enterprise law 企业法enterprises’management mechanisms 企业管理机制foreign-funded enterprises 外资企业large and medium-size enterprises 大中型企业local enterprises 地方企业modern enterprise system 现代企业制度money-lossing enterprises 亏损企业state-owned enterprises 国有企业township enterprises 乡镇企业Accountant会计师Certified Public Accountant (CPA) 注册会计师chief accountant 总会计师cost accountant 成本会计certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师Accounting会计，会计学accounting classification 会计科目分类accounting cycle 会计周期accounting equation 会计方程式accounting firm 会计事务所accounting information 会计信息accounting principles for business enterprise 企业会计原则accounting statement 会计报表accounting system 会计系统accounting year 会计年度accrual basis accounting 权责发生制会计方法记帐cash basis accounting 现金会计方法记帐All-purpose financial statement 通用财务报表American Institute of Certified Public Accountants 美国注册会计师协会（AICPA) certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师annual accounting 年度决算annual audit 年度审计annual balance sheet 年终决算表annual budget 年度预算annual financial report 年度财务报告annual summary 年度汇总表summary balance sheet 资产负债汇总表Audit审计annual audit 年度审计audit certificate 审计证书Audit Law 审计法audit of financial statement 财务报表审计external audit 外部审计legally required audit 法定审计Auditing firm 审计公司Auditor 审计师Account帐户，会计科目accounting classification 会计科目分类account balance 帐户余额account payable 应付帐款account receivable 应收帐款accumulation account 累积帐户assets account 资产帐户bank account 银行帐户capital account 资本帐户cash account 现金帐户checking account 支票帐户clearing account 清算帐户，结算帐户commission account 佣金帐户cost account 成本帐户deposit account 存款帐户doubtful account 可疑帐户equity account 股本帐户expenses account 开支帐户foreign currency account 外汇帐户frozen account 冻结帐户group account 集团帐户inventory account 存货帐户investment account 投资帐户journal account 日记帐ledger account 分类帐帐户liability account 负债帐户overdrawn account 透支帐户property account 财产帐户savings account 储蓄帐户accrued expenses payable 应计未付费用accrued income 应计收入accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息accured interest patable 应计未付利息accrued liability 应计负债accrued profit 应计利润accrued taxes 应计税款accumulated amount 累计额accumulated earnings 累计收益accumulated funds 公积金accumulated net income 累计净收益accumulated profit 累计利润accumulating capital 累计资本accumulating losses 累计损失Acid ratio 流动比率actual assets 实际资产actual cash value 实际现金价值actual capital 实际资本actual cost 实际成本actual depreciation 实际折旧actual value 实际价值Adjusted 调整后的adjusted acquisition cost 调整后购置成本adjusted base 调整后基数adjusted book balance 调整后的帐面余额adjusted gross income 调整后的净收入adjusted net profit 调整后的净利润Adjustment 调整adjustment account 调整帐户Advance 预付advance account 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款Allocated cost 已分摊成本Allocated cost of fixed assts 固定资产折旧Allocation 分配，分摊allocation of market 市场分配allocation of purchase price 购置价格分摊（指成套设备）allocation of quota 配额分配allocation of resources 资源分配allocation of shares 股金分配allocation optimum 最优配置allocations to accounting periods 会计期间内的分摊Allotment 拨款Amendment 修改amendment of register 变更登记American Society of Appraisers (ASA) 美国评估师协会Amortization 摊销，摊还amortization fund 偿债基金amortization of bond issued expense 债券发行费摊销amortization of fixed asset 固定资产摊销amortization of loan 分期偿还贷款amortization schedule 摊销表Amount 数量，总额，合计amount guaranteed 担保额amount of investment 投资额amount of sales 销售额financial statement analysis财务报表分析analysis of assets changes 资产变动分析analysis of balance sheet 资产负债表分析balance sheet evaluation 资产负债表评价analysis of business profit 企业利润分析analysis of capital changes 资本变动分析analysis of changes in financial position 财务状况变动分析balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类certified financial statement 经会计师证明的财务报表classified balance sheet 分类资产负债表current account balance sheet 流动资产负债表current account balance sheet 流动资产负债表analysis of variance 方差分析gross profit analysis 毛利分析investment analysis 投资分析market analysis 市场分析macro analysis 微观分析qualitative analysis 定性分析quantitative analysis 定量分析ratio analysis 比率分析return analysis 回报分析sales analysis 销售分析Analytical model 分析模型bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额，结余，差额，平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值Cash 现金cash account 现金帐户cash assets 现金资本cash audit 现金审计cash balance 现金余额cash equivalent 视同库存现金cash flow analysis 现金流量分析cash in bank 银行现金cash in hold 库存现金cash payment 现金支付cash purchase 现金购买cash transaction 现金交易free cash flows 活动现金流Certified 注册的，合格的certified appraiser 注册评估师certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified mortgage 证实抵押finance charges 财务费用Classification 分类，科目classification item 分类项目classification of accounts 帐户分类classification of assets 资产分类classification of property 财产分类classification schemes 分类表Classified 分成类的classified balance sheet 分类资产负债表classified depreciation 分类折旧coding of account 帐户代码coding of assets 资产代码Closing 结算，结帐，收盘closing account 结帐，结算closing cost 成交价closing inventory 期末存货Consolidated 合并的，综合的consolidated balance sheet 合并资产负债表consolidated financial statement 合并决算表consolidated income statement 合并损益表，综合损益表consolidated profit and loss statement 汇总损益表consolidated retained earning 合并留存收益consolidated statement 汇总报表Cost 成本，费用acquisition cost 购置成本actual cost 实际成本anticipated cost method 预期成本法average cost 平均成本borrowing- cost 借债成本carrying cost 维持成本cost account 成本帐户cost accounting 成本会计cost allocation 成本分摊cost analysis 成本分析cost and benefit analysis 成本收益分析cost approach to fair market value 求得公平市场价值的成本法cost control 成本控制cost distribution 成本分摊cost free 免费cost method 成本法cost objective 成本目标cost of capital 资金成本cost of investment 投资成本cost of management 管理费cost of marketing 营销成本cost of replacement 重置成本法cost of reproduction less depreciation 重置成本减折旧cost of sales 销售成本cost-benefit analysis 成本收益分析cost-effectiveness 成本效益cost-of-living index 生活费指数cost plus 成本加价indirect cost 间接成本marginal cost 边际成本material cost 材料成本opportunity cost 机会成本ordering cost 订货成本sunk costs 沉没成本variable costs 变动成本。
社会政治与经济类英语热点词块翻译34
currency circulation 货币流通Civil 民⽤的，民事的civil action 民事诉讼Civil Law 民法civil liability 民事责任civil penalty 民事罚款civil right 民权Claim 要求权，索赔，债权claim of ownership 所有权要求claim to property 索赔财产claim statement 索赔清单Classification 分类，科⽬classification item 分类项⽬classification of accounts 帐户分类classification of assets 资产分类classification of property 财产分类classification schemes 分类表Classified 分成类的classified balance sheet 分类资产负债表classified depreciation 分类折旧Clause 条款Client 顾客Closed 封闭的closed account 已结帐户closed corporation 封闭式公司closed economy 封闭经济closed-end mortgage 限额型抵押closed-end mutual fund 限额共同基⾦Closely held company 封闭型控股公司Closing 结算，结帐，收盘closing account 结帐，结算closing cost 成交价closing inventory 期末存货closing of the exchange 交易所收盘closing price 收盘价格closing the transaction 交易结束Coastal 沿海的coastal areas 沿海地区Code 法典，法规，代码civil code 民法commercial code 商法criminal code 刑法postal code 邮政编码Coding 编码coding of account 帐户代码coding of assets 资产代码coding from 编码形式Coexistance of various economic composition 多种经济成分共存Collection 托收Collective 集体的，集合的collective contract 集体合同collective economy 集体经济collective enterprise 集体企业collective labor agreement 集体劳动合同collective ownership 集体所有制collective property 集体财产Colony 殖民地semi-colony 半殖民地Combination 联合，联营，合并combination for sharing business 合伙经营combination of enterprise 企业合并vertical combination 纵向合并Combined enterprise 联合企业Commerce 商业，贸易Commercial 商业的，商务的，贸易的commercial credit insurance 商业信⽤保险commercial enterprise 商业企业commercial loan 商业贷款Commercialization 商品化，商品化能⼒commercialization of housing 住房商品化Commission 佣⾦，银⾏⼿续费agency commission 代理⼿续费commission rate 佣⾦率Commissioner 局长，专员Commitment 保证，Committee 委员会Commodity 商品commodity circulation 商品流通commodity economy 商品经济commodity exchange 商品交易（所）commodity future 商品期货commodity market 商品市场commodity price index 商品价格指数commodity purchasing power 商品购买⼒commority transaction 商品交易Common 共同的common market 共同市场common property 共同财产common stock 普通股common stock funds 普通股信托投资基⾦Community 团体，社区，共同体community economy 公共经济community facilities 公共设施community of nations 国际社会community property 团体财产，共有财产Company 公司company funds 公司基⾦company limited by shares 股份有限责任公司company of limited liability 有限责任公司company of unlimited liability ⽆限责任公司company with limited liability 有限责任公司。
社会政治与经济类英语热点词块翻译15
social insurance 社会保险social security 社会保障，社会保险social security act 社会保障法social security number 社会保险号码social security reform 社会保险改⾰social utility 社会福利事业social wealth 社会财富Socialist 社会主义的socialist collective ownership 社会主义集体所有制socialist market economy 社会主义市场经济socialist public ownership 社会主义公有制socialist sector of economy 社会主义经济成分Socialization 社会化Soft 软的soft currency 软通货soft loan 软贷款soft landing 软着陆soft market 疲软市场Software 软件Sole 单独的，的sole agent 代理sole legal 合法的sole proprietorship （个⼈）独资企业sole responsibilty for one’s own profits and losses ⾃负盈亏Solely 单独地solely foreign-owned enterprise 外商独资企业Source 来源source of funds 资⾦来源source of revenue 收⼊来源Special 特别的，专门的special administrative region(SAR) 特别⾏政区special demands 特别要求，特别需求special deposit 专⽤存款special drawing right 特别提款权special economic zones 经济特区special fund 特别基⾦Specialization 专业化Specialized 专门的，专⽤的specialized agency 专门机构specialized company 专业公司Speculation 投机倒把speculation and risk 投机和冒险speculation fever 投机热Speculative 冒险的，投机的speculative enterprise 投机企业speculative market 投机市场Speculator 投机商Spot 现货，现场spot commodity 现货spot market 现货市场spot price 现货价格spot trade 现货贸易，现汇贸易Stabilization 稳定Stabilize 稳定stabilize the market 稳定市场Stable 稳定的，不变的stable exchange rate 稳定的汇率stable price 稳定的价格Staff （全体）职⼯staff share 职⼯股Stagflation （经济）停滞型通货膨胀Stagnat 萧条的stagnat market 萧条的市场Stagnation 停滞，萧条Standard 标准Standard & Pool’s Corporation 斯坦普⽿（评级）公司Standard & Pool’s Rating 斯坦普⽿评级Standard & Poor’s 500 Stock Price Index 斯坦普⽿公司评出的500家公司股票价格指数standard coststandard deviation 标准差Standard Industrial Code (SIC) 标准⾏业代码standard of living ⽣活⽔准standard wage rate 标准⼯资率Start-up cost 开办费⽤State 国家，州，状态state bank 国家银⾏state budget 国家预算State Commission for Economic Restructuring 国家经济体制改⾰委员会State Council 国务院state credit 国家信⽤state debt 国债State Economic and Trade Commission 国家经贸委state income tax （美国）州政府征收的所得税state loan 公债state monopoly for purchases and marketing 统购统销state operated economy 国营经济state owned 国有的state revenue 国家财政收⼊state sector 国营部门state treasury 国库state-of-the-art 现代技术⽔平State-owned 国有的state-owned commercial bank 国有商业银⾏state-owned economy 国有经济State-Owned Enterprise (SOE) 国有企业state-owned firm 国有公司state-owned property 国有资产state-owned unit 国有单位Statement 报表，清单，声明statement analysis 报表分析statement form 报表表式。
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The theory of building socialism with Chinese characteristics建设有中国特色的社会主义理论、Adhere to reforms and opening to the outside world 坚持改革开放Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s living standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures一系列政策措施Reform of state-owned enterprises 国有企业改革Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Transferring the function of government 转换政府职能Contract responsibility system with remuneration linked 家庭联产承包责任制to the householdIntensive economy 集约型经济mode into intensive one 集约型经济Diversified economy 多种经济，多样化经济New international economic order 国际新经济秩序Macro control and micro invigoration 宏观控制与微观搞活Control of overall volume and economic restructuring 总量控制与经济结构调整Tight control on investment in fixed assets 紧缩固定资产投资控制Tight financial and monetary policy 从紧的金融货币政策Moderately tight monetary policy 适度从紧的货币政策Moderately tight credit policy 适度从紧的信贷政策Loosening tight monetary policy 放松紧缩的货币政策Adequate amount of the money supply 适度货币供应量Excessive amount of currency issue 过度货币发行量Maintain monetary stability 保持货币稳定Cheap money policy 低息货币政策Adjustment of interest rate 利率调整Cut interest rate 降低利率Control of interest rate 利率控制Deflation policy 紧缩政策Market intervention 市场干预State intervention 国家干预Administrative interference 行政干预Administrative intervention 行政干预Administrative measure 行政措施Economy measure 经济手段Risk-control mechanism 风险控制机制Overheated economy 过热的经济Consumer price index 消费品价格指数Commodity price index 商品物价指数Retail price index 零售物价指数Average price index 平均物价指数Cost-of-living index 生活费用指数Control of inflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素Inflation of credit 信用膨胀Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给Balance between supply and demand 供需平衡Supply and demand relation 供求关系Supply over demand 供过于求Supply exceeds demand 供过于求Economic crisis 经济危机Economic depression 经济萧条MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理Establish a system for the management, supervision 建立国有资产管理，监督和营运体系and operation of State assetsReform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，responsibilities, separating ownership from daily 管理科学management and adopting scientific management Regulation on the supervision and management 国有企业监督管理条例of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规state-owned propertyOperate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，for its profits and losses, seek self-development 自我约束and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则，转变政府government from those of enterprises and alter the 经济管理职能government’s role in ec onomic management Safeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检Certificate of title 产权证书Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让Transaction of property rights 产权交易Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估Asset appraisal 资产评估Productive assets 经营性资产Non-productive assets 非经营性资产Return on assets 资产收益Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表Reform of State-Owned Enterprises国有企业改革Step up efforts to reform State-owned enterprises 加大国有企业改革力度Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组promote re-arrangement of assets and raise the 提高国有经济的总体素质overall quality of the State sector of the economyConcentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和enterprises and enterprises groups 企业集团Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团groupsReform, reorganization and upgrading 改革，改组和改造Re-organization, association, merger, joint 改组，联合，兼并，股份合作制partnership, leasing, contract operation 租赁，承包经营和出售and sell-offManage well large enterprises and adopt a flexible 抓好大的，放活小的policy towards small onesGive small State-owned enterprises greater freedom 放活国有小企业Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，merging of enterprises and promote re-employment 促进再就业Allow money-losing enterprise to merger 允许亏损企业兼并或破产or go bankruptDispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and 切实加强企业经营管理management of enterprisesStrengthen financial management of enterprises 强化企业财务管理Tighten control over extrabudgetary funds 加强预算外资金管理Increase capital and reduce debts through various 多渠道增资减债channelsStrive to help enterprises eliminate losses and 抓好企业扭亏增盈increase profitsDevelop various modes of operation and marketing 发展多种营销方式Alleviate enterprises’social burdens 减轻企业的社会负担By tapping the potential and upgrading the 通过挖潜改造technologyMechanism for selecting the superior and eliminating 优胜劣汰机制the inferiorEnjoy more decision-making power 享有更多的决策权Allow employees to hold some shares 允许职工持股Give more productive enterprises the power to engage 给更多的生产企业自营出口权in export independentlyProtect the interests of the working class 保护工人阶级利益Technological upgrading 技术改造Reform of state-owned enterprises 国有企业改革Deepening of the reform of State-owned enterprises 深化国有企业改革Modern enterprise system 现代企业制度Reorganization of state-owned enterprises 国有企业重组Transform the enter prises’ management mechanismsof State-owned enterprises 转换国有企业经营机制Adjustment of industrial structure 行业结构调整Industrial policy 产业政策Support and develop large enterprises andrelease smallenterprises 支持发展大企业放开小企业Large and medium-sized State-owned enterprises can beturned into corporate enterprises 大中型企业可转变为股份公司Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比State-owned independent accounting industrial enterprises 国有独立核算企业Pioneer enterprise 试点企业Enlarge the right of self-management 扩大自主权Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置Optimize investment structure 优化投资结构Recapitalization 调整资本结构Capital reorganization 资本重组Promote rational flow of property right 促进产权合理流动Reduce staff to improve efficiency 减员增效Investment risk mechanism 投资风险机制Project capital system 项目资本金制度Legal person responsibility system 法人责任制Responsibility for one’s own profit and loss 自负盈亏Enterprise contract management responsibility system 企业承包责任制Unreasonable economic structure 不合理的经济结构Unreasonable product structure 不合理的产品结构Repeated construction 重复建设Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义Government supervision 政府监督Operating strategy 经营战略Out-dated management styles 落后的管理方式Backward in management 管理落后Relying on government subsidy 依赖政府补贴Heavy social subsidy 沉重的社会补贴Heavy social burdens 沉重的社会负担Excessive production capacity 过剩的生产能力Merger and acquisition 兼并与收购Encourage merger 鼓励兼并Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策Standardize bankruptcy procedure 规范破产程序Prevent false bankruptcy 防止假破产Construction of a multi-layer social security system 建立多层次的社会保障制度Re-employment projects 再就业工程Re-employment of redundant workers 富余职工再就业Laid-off workers 下岗职工ENTERPRISE AND COMPANY 企业和公司Central enterprise 中央企业Local enterprise 地方企业Backbone enterprise 骨干企业Large and medium enterprise 大中型企业State-owned enterprise 国有企业Enterprise solely funded by the State 国有独资企业State-owned firm 国有公司，国有企业Corporate enterprise 股份制企业Collective enterprise 集体企业Collective firm 集体企业，合作企业Township enterprise 乡镇企业Partnership enterprise 合伙企业Individual enterprise 个体企业Foreign-funded enterprise 外资企业Top 500 enterprises 最大500家企业Small business 小企业Primary industry 第一产业Secondary industry 第二产业Tertiary industry 第三产业Corporate Law 公司法Township Enterprise Law 乡镇企业法Independent legal entities 独立法人Board of directors 董事会Board of supervisors 监事会Shareholders conference 股东大会Entrepreneur 企业家Firm 公司，企业Company 公司Incorporation 公司Corporation 股份公司Group of enterprises 企业集团Conglomerate 企业集团，综合性大企业Company limited by shares 股份有限责任公司Controlling company 控股公司Holding company 控股公司Bank holding company 银行控股公司Company with limited liability 有限责任公司State-owned holding company 国家控股公司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 集团公司Large-scale industrial group 大型工业集团International conglomerate 跨国企业集团International corporation 跨国公司Multinational corporation 跨国公司Multinational market group 跨国市场集团Banking institution 金融机构Banking sector 银行部门Intermediary bank 中介银行Development bank 开发银行Commercial bank 商业银行Investment bank 投资银行Credit bank 信贷银行Cooperative bank 合作银行Mortgage bank 抵押银行Clearing bank 清算银行Credit union 信用社Non-bank financial institution 非银行金融机构Financing corporation 金融公司Securities company 证券公司Underwriting company 担保公司Loan and trust company 信托公司Insurance company 保险公司Life insurance company 人寿保险公司Utility company 公共事业公司MERGER AND ACQUISITION 兼并与收购Reorganization 重组Association 联合Merger 兼并Acquisition 收购Joint stock partnership 股份合作Leasing 出租Contract operation 承包经营Auction 拍卖Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业集团Strategic acquisition 战略性收购Combination of enterprise 企业合并Concentric acquisition 集中收购Conglomerate merger 集团企业合并Consolidation by lease 租赁式合并Consolidation by merger 兼并式合并Leveraged buy-out (LBO’s) 杠杆收购Stock merger 股票兼并Vertical acquisition 纵向收购Vertical merger 纵向兼并Vertical consolidation 纵向合并Vertical integration 纵向合并Horizontal merger 横向兼并Horizontal acquisition 横向收购Horizontal combination 横向合并，同行业合并Horizontal integration 横向联合Acquisition cost 收购成本Acquiring enterprise 收购方企业Corporate reorganization 公司重组Bankruptcy Law 破产法Bankruptcy code chapter 7--- liquidation 破产法第七章清算Bankruptcy code 11 --- reorganization 破产法第十一章重组Act of bankruptcy 破产法案Antitrust Law 反托拉斯法Bankruptcy court 破产法庭Bankruptcy debtor 破产债务人Bankruptcy notice 破产公告Bankruptcy petition 要求宣布破产Declaration of bankruptcy 宣告破产Arrangement in bankruptcy court 破产法庭内的协调Arrangement out of bankruptcy court 不经破产法庭的协调Creditor’s equity 债权人权益Bankruptcy trustee 破产受托人Creditor’s meeting 债权人会议Creditor of bankruptcy 破产债权人MARKET AND COMPETITION 市场和竟争Commodity market 商品市场Securities market 证券市场Bond market 债券市场Stock market 股票市场Futures market 期货市场Options market 期权市场Property rights market 产权市场Capital market 资本市场Free market 自由市场Labour market 劳动力市场Flea market 跳蚤市场Bear market 股票市场的熊市Bull market 股票市场的牛市Market competition 市场竟争Market development 市场开发Market forecast 市场预测Market potential 市场潜力Market risk 市场风险Market share 市场份额Seller’s market 卖方市场Buyer’s market 买方市场Market abroad 海外市场Marketability 市场能力Marketable 销路好的Marketing channel 销售渠道Marketing strategy 销售战略Competition market 竟争市场Perfect competition 完全竟争Imperfect competition 不完全竟争Low-level competition 低水平竟争Monopolistic competition 垄断竟争Competitor 竟争对手Natural monopoly 自然垄断International monopoly 国际垄断Market 市场bear market 股票市场的熊市bond market 证券市场bull market 股票市场的牛市capital market 资本市场emerging market economic 新兴市场经济majority market economic 成熟市场经济market abroad 海外市场market analysis 市场分析market approach to fair market value 求得公平市场价值的市场法market competition 市场竟争market demand price 市场需求价格market development 市场开发market economy country 市场经济国家market factor 市场因素market forecast 市场预测market index 市场指数market information 市场信息market investigation 市场调查market potential 市场潜力market quotation 市场行情market replacement cost 市场重置成本market research 市场调查，市场研究market risk 市场风险market share 市场份额，市场占有率market value method 市价法market-oriented 面向市场的market-to-cost method 市价成本法property right market 产权市场seller’s market 卖方市场social market economy 社会主义市场经济stock market 股票市场Marketing 营销，市场销售marketing channel 销售渠道，市场渠道marketing cost 销售成本marketing manager 市场销售经理markrting strategy 市场经营战略marketing system 市场体系relationship marketing 关系营销Asset, Liability And Equity 资产,负债和权益Asset management 资产管理Tangible assets 有形资产Intangible assets 无形资产Physical assets 实物资产Fixed assets 固定资产Current assets 流动资产Current asset losses in suspense 待处理流动资产损失Deferred assets 递延资产Other assets 其它资产Total assets 总资产Net assets 净资产Book value of the assets 资产的账面值Non-ledger assets 帐外资产Asset account 资产账户Asset disposal 资产处置Asset depreciation 资产折旧Asset inventory shorts 资产盘亏Asset inventory surplus 资产盘盈Asset retirement 资产报废Asset revaluation 资产重估Capital assets 资本资产Monetary assets 金融资产Mortgage assets 抵押资产Long-term assets 长期资产Liability 负债Liability account 负债账户Direct liability 直接负债Current liability 流动负债Liability out of book 账外负债Long-term liability 长期负债Book debt 账面负债Asset liability ratio 资产负债比Owner’s equity 所有者权益Equity account 权益账户Stockholders’equity 股东权益Preferred stock equity 优先股权益Cumulative preferred stock 积累优先股Non-cumulative preferred stock 非积累优先股Convertible preferred stock 可转换优先股Participating preferred stock 参加优先股Non-Participating preferred stock 非参加优先股Callable preferred stock 可赎回优先股Common stock equity 普通股权益Total equity 权益总额企业评价指标Assets Liabilities Ratio 资产负债率Quick Ratio 速动比率Current Ratio 流动比率P/E ratio 市盈率Current Liabilities to Net Worth 流动负债比净资产Total Liabilities to Net Worth 总负债比净资产Fixed Assets to Net Worth 固定资产比净资产Inventory Turnover Ratio 存货Assets to SalesSales to Net Working Capital 销售收入比流动资金净值Accounts Payable to Sales 应付帐款比销售收入Return on Sales(profit Margin)Return on Assets 资产收益率Return on Total Assets 总资产收益率Return on Shareholder’s Equity 股东权益收益率Return on Investment 投资收益Return on Net Worth(Return on Equity) 净资产收益率收益表INCOME STATEMENT销售收入Sales Revenue减：销售折扣与折让Deduct: Sales Discount & Allowance销售收入净值Net Sales Revenue减：销售税金Deduct: Tax on Sales销售成本Coat of Sales销售毛利Gross Profit from Sales减：管理费用Deduct: Administration Expenses财务费用Financial Expenses销售利润Profit from Sales加：其它业务利润Plus: Profit from Other Operations营业利润Operating Profits加：投资收益Plus: Investment Income营业外净收入Non-Operating Revenue以前年度利润调整Adjustment of Earning of Prior Years利润总额Total Profits(Before Tax)减：所得税Deduct: Income Tax净利润Net Profits合并资产负债表CONSOLIDATED BALANCE SHEET资产Assets流动资产Current Assets长期应收帐款Long-term Receivable长期投资Long-term Investment固定资产Fixed Assets原值Original Coat减：累计折旧Deduct: Accumulated Depreciation净值Net Worth在建工程Construction in-progress其它资产Other Assets资产总额Total Assets负债和权益Liabilities & Equity负债Liabilities流动负债Current Liabilities长期负债Long-term Liabilities负债合计Total Liabilities少数股东权益Minority Interests权益Equity实收资本Paid-in Capital资本公积Capital surplus保留盈利Retained Earnings权益合计Total Equity负债和权益总额Total Liabilities & Equity BALANCE SHEET 资产负债表ASSETS 资产Cash and Equivalents 现金和视同现金Accounts Receivable 应收帐款Inventories 存货Other Current Assets 其它流动资产Total Current Assets 流动资产总计Gross Prop.,Plant & Equip. 财产，场房和设备原值Accumulated Depreciation 累计折旧Net property, Plant & Equip. 财产，场房和设备净值Other Assets 其它资产Total Assets 总资产LIABILITIES & EQUITY 负债和权益Debt in Current Liabilities 流动负债Accounts Payable 应付帐款Income Taxes Payable 应付所得税Other Current Liabilities 其它流动负债long-term Debt 长期负债Deferred Taxes 递延税金Other Liabilities 其它负债Minority Interest 少数股东权益Total Liabilities 总负债Preferred Stock Equity 优先股权益Common Stock Equity 普通股权益Total Stockholders’Equity 股东权益总计Total Liabilities and Equity 负债权益总计Economic经济的economic analysis 经济分析economic and technical development zone 经济技术开发区economic base 经济基础economic community 经济共同体economic cooperation zone 经济协作区economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic efficiency 经济效益economic entity 经济实体economic forecast 经济预测economic foundation 经济基础economic growth rate 经济增长率economic integration 经济一体化economic miracle 经济奇迹economic order 经济秩序economic policy 经济政策economic potential 经济潜力economic prospect 经济展望economic recovery 经济复苏economic sanctions 经济制裁economic situation 经济形势economic system 经济体制，经济制度economic value 经济价值East Asia Economic Rim 东亚经济圈Economics 经济学economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学Economy 经济closed economy 闭关自守经济commodity economy 商品经济economy measure 经济手段economies of scale 规模经济market economy 市场经济mixed economy 混合经济planned economy 计划经济Enterprise企业Entrepreneur 企业家Enterpreneurial 企业家的enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神Enterprise 企业backbone enterprise 骨干企业central enterprises 中央企业collectively-owned enterprises 集体企业combined enterprise 联合企业enterprise accounting 企业会计enterprise development fund 企业发展基金enterprise law 企业法enterprises’management mechanisms 企业管理机制foreign-funded enterprises 外资企业large and medium-size enterprises 大中型企业local enterprises 地方企业modern enterprise system 现代企业制度money-lossing enterprises 亏损企业state-owned enterprises 国有企业township enterprises 乡镇企业Accountant会计师Certified Public Accountant (CPA) 注册会计师chief accountant 总会计师cost accountant 成本会计certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师Accounting会计，会计学accounting classification 会计科目分类accounting cycle 会计周期accounting equation 会计方程式accounting firm 会计事务所accounting information 会计信息accounting principles for business enterprise 企业会计原则accounting statement 会计报表accounting system 会计系统accounting year 会计年度accrual basis accounting 权责发生制会计方法记帐cash basis accounting 现金会计方法记帐All-purpose financial statement 通用财务报表American Institute of Certified Public Accountants 美国注册会计师协会（AICPA) certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified management accountant (CMA) 注册管理会计师certified public accountant (CPA) 注册会计师annual accounting 年度决算annual audit 年度审计annual balance sheet 年终决算表annual budget 年度预算annual financial report 年度财务报告annual summary 年度汇总表summary balance sheet 资产负债汇总表Audit审计annual audit 年度审计audit certificate 审计证书Audit Law 审计法audit of financial statement 财务报表审计external audit 外部审计legally required audit 法定审计Auditing firm 审计公司Auditor 审计师Account帐户，会计科目accounting classification 会计科目分类account balance 帐户余额account payable 应付帐款account receivable 应收帐款accumulation account 累积帐户assets account 资产帐户bank account 银行帐户capital account 资本帐户cash account 现金帐户checking account 支票帐户clearing account 清算帐户，结算帐户commission account 佣金帐户cost account 成本帐户deposit account 存款帐户doubtful account 可疑帐户equity account 股本帐户expenses account 开支帐户foreign currency account 外汇帐户frozen account 冻结帐户group account 集团帐户inventory account 存货帐户investment account 投资帐户journal account 日记帐ledger account 分类帐帐户liability account 负债帐户overdrawn account 透支帐户property account 财产帐户savings account 储蓄帐户accrued expenses payable 应计未付费用accrued income 应计收入accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息accured interest patable 应计未付利息accrued liability 应计负债accrued profit 应计利润accrued taxes 应计税款accumulated amount 累计额accumulated earnings 累计收益accumulated funds 公积金accumulated net income 累计净收益accumulated profit 累计利润accumulating capital 累计资本accumulating losses 累计损失Acid ratio 流动比率actual assets 实际资产actual cash value 实际现金价值actual capital 实际资本actual cost 实际成本actual depreciation 实际折旧actual value 实际价值Adjusted 调整后的adjusted acquisition cost 调整后购置成本adjusted base 调整后基数adjusted book balance 调整后的帐面余额adjusted gross income 调整后的净收入adjusted net profit 调整后的净利润Adjustment 调整adjustment account 调整帐户Advance 预付advance account 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款Allocated cost 已分摊成本Allocated cost of fixed assts 固定资产折旧Allocation 分配，分摊allocation of market 市场分配allocation of purchase price 购置价格分摊（指成套设备）allocation of quota 配额分配allocation of resources 资源分配allocation of shares 股金分配allocation optimum 最优配置allocations to accounting periods 会计期间内的分摊Allotment 拨款Amendment 修改amendment of register 变更登记American Society of Appraisers (ASA) 美国评估师协会Amortization 摊销，摊还amortization fund 偿债基金amortization of bond issued expense 债券发行费摊销amortization of fixed asset 固定资产摊销amortization of loan 分期偿还贷款amortization schedule 摊销表Amount 数量，总额，合计amount guaranteed 担保额amount of investment 投资额amount of sales 销售额financial statement analysis财务报表分析analysis of assets changes 资产变动分析analysis of balance sheet 资产负债表分析balance sheet evaluation 资产负债表评价analysis of business profit 企业利润分析analysis of capital changes 资本变动分析analysis of changes in financial position 财务状况变动分析balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类certified financial statement 经会计师证明的财务报表classified balance sheet 分类资产负债表current account balance sheet 流动资产负债表current account balance sheet 流动资产负债表analysis of variance 方差分析gross profit analysis 毛利分析investment analysis 投资分析market analysis 市场分析macro analysis 微观分析qualitative analysis 定性分析quantitative analysis 定量分析ratio analysis 比率分析return analysis 回报分析sales analysis 销售分析Analytical model 分析模型bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额，结余，差额，平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值Cash 现金cash account 现金帐户cash assets 现金资本cash audit 现金审计cash balance 现金余额cash equivalent 视同库存现金cash flow analysis 现金流量分析cash in bank 银行现金cash in hold 库存现金cash payment 现金支付cash purchase 现金购买cash transaction 现金交易free cash flows 活动现金流Certified 注册的，合格的certified appraiser 注册评估师certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified mortgage 证实抵押finance charges 财务费用Classification 分类，科目classification item 分类项目classification of accounts 帐户分类classification of assets 资产分类classification of property 财产分类classification schemes 分类表Classified 分成类的classified balance sheet 分类资产负债表classified depreciation 分类折旧coding of account 帐户代码coding of assets 资产代码Closing 结算，结帐，收盘closing account 结帐，结算closing cost 成交价closing inventory 期末存货Consolidated 合并的，综合的consolidated balance sheet 合并资产负债表consolidated financial statement 合并决算表consolidated income statement 合并损益表，综合损益表consolidated profit and loss statement 汇总损益表consolidated retained earning 合并留存收益consolidated statement 汇总报表Cost 成本，费用acquisition cost 购置成本actual cost 实际成本anticipated cost method 预期成本法average cost 平均成本borrowing- cost 借债成本carrying cost 维持成本cost account 成本帐户cost accounting 成本会计cost allocation 成本分摊cost analysis 成本分析cost and benefit analysis 成本收益分析cost approach to fair market value 求得公平市场价值的成本法cost control 成本控制cost distribution 成本分摊cost free 免费cost method 成本法cost objective 成本目标cost of capital 资金成本cost of investment 投资成本cost of management 管理费cost of marketing 营销成本cost of replacement 重置成本法cost of reproduction less depreciation 重置成本减折旧cost of sales 销售成本cost-benefit analysis 成本收益分析cost-effectiveness 成本效益cost-of-living index 生活费指数cost plus 成本加价indirect cost 间接成本marginal cost 边际成本material cost 材料成本opportunity cost 机会成本ordering cost 订货成本sunk costs 沉没成本variable costs 变动成本。