专业词汇翻译:社会政治与经济类英语热点词

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 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 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 management

regulation on the supervision and management 国有企业监督管理条例

of the state-owned enterprises

laws 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 losses, seek self-development 自我约束

and self-reliance

uphold 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 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

groups

reform, 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-off

manage well large enterprises and adopt a flexible 抓好大的，放活小的

policy towards small ones

give small state-owned enterprises greater freedom 放活国有小企业

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 bankrupt

dispersion 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 enterprises

strengthen 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

channels

strive to help enterprises eliminate losses and 抓好企业扭亏增盈

increase profits

develop 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

technology

mechanism for selecting the superior and eliminating 优胜劣汰机制

the inferior

enjoy 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 independently

protect 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 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 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 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: 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

社会政治与经济类英语热点词块翻译 3

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

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

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

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

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

policy 方针，政策

a series of policies and measures 一系列政策措施

employment policy 就业政策

financial policy 财务政策

foreign trade policy 外贸政策

policy of deflation 紧缩政策

reform and opening up policy 改革和开放政策

tax policy 税收政策

tariff关税，税则

tariff act 关税法

tariff barrier 关税壁垒

tariff cartel 关税同盟，关税卡特尔

tariff classification 关税分类

tariff commission 税则委员会

tariff concession rate 关税优惠率

tariff customs union 关税同盟

tariff cut 降低关税

tariff policy 关税政策

tariff reform 关税改革

tariff system 关税制度

tariff wall 关税壁垒

tax税，税务，征税

consumption tax 消费税

foreign-funded enterprise income tax 外商投资企业所得税

individual income tax 个人所得税

tax agency 税收代理

tax avoidance 合法避税

tax bearer 纳税人

tax bearing rate 税负率

tax bureau 税务局

tax collection 征税

tax collector 税收员

tax cut 减税

tax delivery 上交税金

tax due 应交税款

tax exemption 免税

tax farming system 保税制

tax law 税法

tax loophole 漏税

tax on income 所得税

tax on land and buildings 土地房产税

tax on natural resources 资源税

tax on personal income 个人所得税

tax on property 财产税

tax on transaction 交易税

tax on value added 增值税

tax payer 纳税人

tax rate 税率

tax reform 税制改革

tax refund 退税

tax refunded 已退回的税款

tax return 纳税申报表

tax system 税制

tax year 税收年度

tax-free 免税

tax-free trade zone 免税贸易区

tax-free transaction 免税交易

tax-sharing system 分税制

value-added tax 增值税

taxable 应纳税的

taxation 税务，税收

tax-exempt 免税

trade交易，贸易，商业

barter trade 易货贸易

frontier trade 边境贸易

trade agreement 交易协议

trade by agreement 协议交易

trade deficit 贸易逆差

trade fair 交易市场

trade in technology 技术贸易

trade integration 贸易一体化

trade mark registration 商标注册

trade negotiation 交易谈判

trade share 交易份额

trade surplus 贸易顺差，贸易盈余

transit trade 过境贸易

trading 商业，贸易

trading capital 商业资本

trading range 成交价幅度

appraisal评估，鉴定

appraisal handbook 评估手册

appraisal of machinery and equipment 机械设备评估

appraisal of real estate 不动产评估

appraisal procedure 评估方法

appraisal report 评估报告

standard of professional appraisal practice 评估操作规范

appraiser 评估师

a

ability 能力

ability to bay 购买能力

ability to borrow 借款能力

ability to compete 竟争能力

ability to pay 支付能力

ability to repay loan 倡偿还借款能力

above 高于，在...之上

above norm 限额以上

above par value 高于票面价值

absolute 绝对的

absolute advantage 绝对优势

absolute liability 绝对赔偿责任

absolute ownership 绝对所有权

accelerated 加速的

accelerated amortization 加速摊销

accelerated depreciation methods 加速折旧法

accept 接受，承兑

accept a claim 接受索赔

accept to pay 承兑

acceptable 可接受的

acceptable price 可接受价格

acceptable principle 公认的原则

acceptance 接受，承兑，认可

acceptance bank 承兑银行

acceptance bill 承兑票据

acceptance contract 承兑合同

acceptance credit 承兑信用

acceptance payable 应付承兑汇票

acceptance commission 承兑手续费

acceptance letter of credit 承兑信用证

acceptance inspection 验收

acceptance rate 票据贴现率

accepted 接受的，已承兑的

accepted bill 已承兑票据

accepted check 保付支票

accepted letter of credit 已承兑信用证

accommodation 通融

according 根据，按照

according to existing law 根据现行法律

according to stock exchange practice 按照证券交易惯例

account 帐户，会计科目

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

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

accounting 会计，会计学

accounting classification 会计科目分类

accounting cycle 会计周期

accounting depreciation 帐面折旧

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

accrued 应计的

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 累计的

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 累计的

accumulating capital 累计资本

accumulating losses 累计损失

acid ratio 流动比率

acquiring enterprise 购方企业

acquisition （公司间的）收购，获得

acquisition agreement 收购协议

acquisition approach 收购方法

acquisition criteria 收购标准

acquisition cost 收购成本

acquisition price 收购价格

acquisition process 收购过程

acquisition program 收购程序

acquisition value 购置价值

friendly acquisition 善意收购

(hostile takeover) 敌意收购

internal acquisition team 内部收购小组

international acquisition 国际收购

across-the-board 全面的

across-the-board cut 全面削减

across-the-board tariff reduction 全面降低关税

act 法令，条例

act of bankruptcy 破产法

act of god 天灾

actual 现实的，实际的

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

add 增加

add-back 加回

add-on interest 追加利息

added 增加的

added value of industrial output 工业增加值

added value tax 增值税

additional 附加的，额外的

additional budget 追加预算

additional charge 附加费

additional earnings 额外收入

additional first-year depreciation 第一年额外折旧

additional mark on 额外加成

additional paid-in capital 溢缴资本

additional local tax 附加地方税

additional wage 附加工资

adequate 适当的，适度的

adequate amount of the money supply 适度货币供应量

adequate gold and foreign exchange reserve 适度黄金外汇储备

adjudge 宣判，裁定

adjudge a firm as bankrupt by the court 法庭裁定某企业破产

adjudgement 宣判，裁决

adjudication of bankruptcy 宣告破产

adjustable 可调整的

adjustable mortgage loan(aml) 可调整抵押贷款

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

adjustment of exchange rate 汇率调整

adjustment of industrial structure 产业结构调整

adjustment of interest rate 利率调整

adjustment of price 价格调整

administered 管制的

administered price 管制价格，限价

administration 行政，管理

administration budget 行政预算

administration cost 管理费用

administration department 行政部门

administrative 行政的，管理的

administrative action 行政裁定

administrative authority 行政管理当局

administrative bureau 管理局

administrative court 行政法院

administrative divisions 行政区划

administrative district(area) 行政区

administrative expense 管理费用，行政费用，办公费用

administrative interference 行政干预

administrative intervention 行政干预

administrative law 行政法

administrative management 行政管理

administrative measure 行政措施

administrative official 行政官员

administrative organization 行政机构

administrative penalty 行政罚金

administrator 行政官，管理人员

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

adverse 逆的

adverse balance 贸易逆差，收支赤字

advertisement 广告

classified advertisement 分类广告

advertising 广告，广告业

advertising costs 广告费用

advertising creative 广告创意

advertising planning 广告策划

advisory 咨询的

advisory committee 资询，顾问委员会

advisory expense 咨询费

advisory service in investment 投资咨询服务

affiliated 附属的，联营的

affiliated business 联营企业

affiliated company 联营公司

affiliated corporation 联营公司

affiliated group 联营集团

after 在...之后

after-acquired property clause 后取得财产条款

after-sale service 售后服务

after-tax income 税后收入

after-tax profit 税后利润

after-tax real rate of return 税后实际收益率

age-life method 按使用年限折旧法

agency 代理，经销

agency contract 代理合同

agency fee 代理费

agency for government funds 政府基金代理人

agency general 总代理

agent 代理人，代理商

agent service 代理业务

aggregate 总计，总合，合计

aggregate amount 总金额

aggregate balance 综合平衡

aggregate demand 总需求量

aggregate earnings value 总收益值

aggregate income 收入总额

aggregate investment 投资总额

aggregate losses 累计损失

aggregate social capital 社会总资本

aggregate supply 总供给量

agreement 协议，契约，合同

agreement in intent 意向协议书

arbitration agreement 仲裁协定

clearing agreement 清算协定

collateral agreement 抵押契约，担保协定

aid-the-poor programme 抚贫计划

alien 外国的，外侨

alien bank 外国银行

alien corporation 外国公司

alien property 外国财产

alienation 转让

all-purpose financial statement 通用财务报表

all washed up 企业倒闭

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

allocations of special drawing rights 特别提款权分配额

allotment 拨款

amendment 修改

amendment of register 变更登记

american institute of certified public accountants 美国注册会计师协会（aicpa)

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

analysis 分析

analysis of assets changes 资产变动分析

analysis of balance sheet 资产负债表分析

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

analysis of variance 方差分析

financial statement analysis 财务报表分析

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

annual 年度的

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 earnings 年收益

annual interest 年息

annual financial report 年度财务报告

annual revenue 年营业收入

annual summary 年度汇总表

anti-corruption 反腐败

anti-dumpling 反倾销

anti-monopoly 反垄断

anti-profiteering 反暴利

anticipated 预期

anticipated cost method 预期成本法

anticipated cost valuation 预期成本估计

anticipated interest 预期利息

antitrust law 反托拉斯法

application 申请

application for registration 申请注册，申请登记

application form 申请表

application right 认购权

apportionment 分摊，分派

appraisal 评估，鉴定

appraisal handbook 评估手册

appraisal of machinery and equipment 机械设备评估

appraisal of real estate 不动产评估

appraisal procedure 评估方法

appraisal report 评估报告

standard of professional appraisal practice 评估操作规范

appraiser 评估师

approach 方法

contingency approach 变应方法

appreciation 增值

appreciation of currency 货币增值

appreciation of fixed assets 固定资产增值

appropriation 拨款

appropriations from state treasury 国家预算拨款

arbitrage 套汇，套利，仲裁

arbitrage of exchange 套汇

arbitrage rate 套汇率

arbitrage transaction 套汇交易

abitration 仲裁

arbitration clause 仲裁条款

arbitration committee 仲裁委员会

arbitration court 仲裁庭

arbitration in law 依法仲裁

archival 档案

arrangement 安排，协定

arrangement in bankruptcy court 破产法庭内的协调

arrangement out of bankruptcy court 不经破产法庭协调

payment arrangement 支付协议

article 条款，章程，文章

articles 协定，协议，条款

articles of agreement 协定条款

articles of incorporation 公司章程

articles of partnership 合伙条款

assembly line 组装线

assess 评估资产或税款，确定税款

assessment 评定税额，资产评估

assessment of duty 定税

assessment of loss 估损

assessor 估税员，估价人

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

assignor 转让人

assignment 转让，转让证书

assignment clause 转让条款

assignment of marketing right 经销权转让

assignment of property 产权转让

assigns 受让人

association 团体，协会，联合会

association of consumers 消费者协会

association of shareholders 股东联合会

assurance 保险

endowment assurance 养老保险

life assurance 人寿保险

at par 平价，按票面价值

attachment 查封

attachment ledger 查封帐册

attachment of debtor’s property 查封债务人财产

attract 吸引，吸收

attract foreign investment 吸收外资

auction 拍卖

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

authority 授权，当局，管理机关

authorized 法定的，经审定的

authorized agent 全权代理人

authorized bank 指定银行，授权银行

authorized capital 法定资本

authorized representative 受权代表

authorized stock 核定股份

auxiliary account 辅助帐户

available 可用的，可得到的

available assets 可用资产

available resources 可用资源

average 平均数

average asset life 平均资产寿命

average earned ratio 平均收益率

average index number 平均指数

average rate of profit 平均利润率

average rate of return 平均报酬率

baby bond 小额股票

background 背景

background investigation 背景调查

background material 背景材料

bad 坏的

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

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

balance sheet evaluation 资产负债表评价

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

summary balance sheet 资产负债汇总表

bank 银行

all-purpose bank 通用银行

bank account balance 银行存款余额

bank balance sheet 银行财务状况表

bank credit 银行信贷

bank debt 银行债务

bank discount rate 银行贴现率

bank holding company 银行控股公司

bank interest 银行利息

bank line 银行信用额度

bank loan 银行借款

bank rate 银行贴现率

bank reserve 银行准备金

bank’s buying rate 银行买价

bank’s call loan 银行同行拆借

bank’s selling rate 银行卖价

clearing bank 清算银行

commercial bank 商业银行

cooperative bank 合作银行

mortgage bank 抵押银行

banking 金融，银行业

banking institution 金融机构

banking law 银行法

banking sector 银行部门

bankrupt 破产

bankrupt’s assets 破产者的财产

bankruptcy 破产

act of bankruptcy 破产法案

arrangement in bankruptcy court 迫产法庭调解

bankruptcy administrator 破产管理人

bankruptcy amendment act 破产修正案

bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）

bankruptcy code chapter 11--- reorganization 破产法第11章 (重组）

bankruptcy court 破产法院

bankruptcy debtor 破产债务人

bankruptcy judge 破产判决

bankruptcy law 破产法

bankruptcy notice 破产公告

bankruptcy ordinance 破产条例

bankruptcy petition 要求宣布破产

bankruptcy proceedings 破产程序

bankruptcy rules 破产规定

bankruptcy trustee 破产受托人

declaration of bankruptcy 宣布破产

bargain 议价，讨价还价

basic 基本的，基础

basic account 基本帐户

basic accounting unit 基本核算单位

bear 空头，卖空

bear account 空头帐户

bear market 熊市，淡市

bear transaction 空头交易

beat 还价，杀价

below par 低于票面价值

benchmark 基准

benefit 利益，受益，福利，津贴

benefit country 受惠国

benefit fund for employees 职工福利基金

benefit program 福利计划

benefited 受益的

benefited party 受益方

benevolent fund 慈善基金

beta 贝塔（与股票相关的）系数

beta risk measurement 贝塔风险系数测定

bid 投标，报价，出价

bid bond 投标押金

bid opening date 开标日期

bid price 买方出价

call for bid 招标

invite bid 招标

bidder 投标人，投标商

bidding 投标，出价

bidding documents 标书

big board 指美国纽约股票交易所

big six 指美国六大会计事务所

big three 指美国三大汽车公司

bilateral 双边的

bilateral agreement 双边协议

bilateral loans 双边贷款

bilateral trade 双边贸易

bill 票据，帐单，发票，钞票

bill receivable account 应收票据帐户

treasury bill 国库债券

black 黑色的，黑市的

blank market price 黑市价格

black market transaction 黑市交易

blank 空白的

blank check 空白支票

blanket 一揽子的

blanket insurance 统括保险

blanket mortgage 一揽子抵押

blue chip 兰筹股

blue-chip share 头等股票

blue-chip stock 热门股票

blue-collar worker 兰领工人

blue-sky law 兰天法（防欺诈凭空发行股票的法律）

board 董事会，委员会，理事会

board chairman 董事长

board meeting 董事会议

board of administration 董事会，理事会

board of arbitration 仲裁委员会

board of audit 审计委员会

board of directors 董事会，理事会

board of executive director 执行董事会，执行委员会

board of manager’s 理事，董事

board of supervisors 监事会

board of trustees 受托委员会

bond 债券，证券，公债

bond broker 债券经纪人

bond creditor 债券债权人

bond discount 债券折价

bond issue 债券发行

bond market 债券市场

bond premium 债券溢价

bond rating agency 债券评级机构

bond yield 债券收益

callable bond 通知偿还债券

convertible bond 可转换债券

government bond 政府债券

junk bond 拉圾债券

listed bond 挂牌债券，上市证券

mortgage bond 抵押债券

municipal bond 市政债券

preference bond 优先债券，优先股

registered bond 记名债券

treasury bond 国库债券

unlisted bond 未挂牌债券，未上市证券

bonded 保税的，有抵押的

bonded area 保税区

bonded factory 保税工厂

bonded goods 保税货物

bonded warehouse 保税仓库

bonus 奖金，红利，津贴

bonus issue 发放红利股

bonus-percentage of profit 利润率分红

bonus share 分红股，红利股

book 书籍，帐簿，记帐，定票，订货

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

boo, k value per share 每股帐面价值

boom 繁荣，景气

borrow 借入

borrow money on credit 信用借款

borrowed 借入的

borrowed capital 借入资本

borrowed funds 借入资金

borrowed reserve 借入准备金

borrowing 借款，借用

borrowing cost 借款成本

borrowing limit 借款限额

borrowing rate 借款利率

bottleneck 瓶颈

boycott 抵制

boycott foreign goods 抵制外国货

branch 分支机构，分公司，分行

branch balance sheet 分支机构资产负债表

branch financial statement 分支机构财务报表

brand 商标，牌号

brand equity 商标资产，品牌资本

brand mark 商标

brand share 品牌市场占有率

brand value 商标价值

breach 违反，不履行

breach of agreement 违反协议

breach of contract 违反合同

break-even analysis 损益两平分析

break-even point 损益两平点

breakdown 按细目分类

bribe 贿赂

bribee 受贿人

briber 行贿人

bribery 行贿，受贿

broker 经济商

budget 预算

budget accounting 预算会计

budget act 预算法案

budget deficit 预算赤字

budget message 预算咨文

budget of central government 中央预算

budget of local government 地方预算

budget planning 编制预算

budgetary 预算的

budgetary account 预算帐户

budgetary revenue 预算收入

build 建立

build modern enterprises system 建立现代企业制度

bull 买方，买空，多头

bull market 牛市，涨市

burden 负担

social burden 社会负担

bureau 局

administrative bureau of state-owned property 国有资产管理局

business 营业，经营，商业，企业，业务

business administration 企业管理，工商管理

business assets 营业资产

business competition 商业竟争

business credit 商业贷款

business efficiency 经济效率

business entity 企业实体

business ethics 商业道德

business license 营业执照

business management 企业管理

business performance 经营成绩

business policy 经营方针

business representative 商务代表

business risk 经营风险

business strength 业务实力

business tax 营业税

business valuation 经济评价，企业评估

buy-back agreement 回购合同

buy in stock 购入股票

buyer 买方

buyer behavior 买方行为

buyer’s credit 买方信贷

buyer’s market 买方市场

c

cancel 取消，作废

cancel a contract 取消合同

cancel a debt 销帐

cancellation 注销，解约

cancellation amount 注销金额

canceled 已注销，已取消

candidate 候选人，候选者

candidates for acquisition 收购候选对象

capacity 能力

capacity of competition 竟争能力

capacity to pay 支付能力

credit capacity 偿债能力

paying capacity 支付能力

purchasing capacity 购买力

capital 资本，股本

additional paid-in capital 追加股本金

borrowed capital 借入资本

business capital 企业资本

capital account 资本帐户

capital accumulation 资本积累

capital appreciation 资本增值

capital and liability ratio 资本负债比率

capital appreciation 资本增值

capital assets account 资本资产账户

capital authorized 法定资本，核定资本

capital budget 资本预算

capital construction investment 基本建设投资

capital cost 资本成本，资本费用

capital credit certificate 资本信用证书

capital deficit 资本亏损

capital export country 资本输出国

capital in cash 现金资本

capital in budget 预算内资金

capital increase 增资

capital input 资本投入

capital investment 资本投资

capital lease 资产租赁

capital loan 资本借贷

capital loss 资本损失

capital market rate 资本市场利率

capital net worth 资本净值

capital paid in 实收资本，已缴资本

capital ratio 资本比率

capital reorganization 资本重组，资本改组

capital reserve 公积金，准备金

capital shortage 资金短缺

capital stock 股本，股金总额

capital structure 资本结构

capital surplus 公积金，资本盈余

capital transfer tax 资本转移税

capital turnover 资金周转，资本周转

capital value 资本价值

circulating capital 流动资本，流通资本

commodity capital 商品资本

constant capital 不变资本

corporate capital 公司资本

current capital 流动资本

dead capital 呆滞资本

disposable capital 闲置资本

entity capital 自有资本

financing capital 金融资本

group capitals 集团资本

idle capital 呆滞资本

monetary capital 货币资本

net working capital 净流动资金

nominal capital 名义资本，额定资本

original capital 原始投资

private capital 私人资本

production capital 生产资本

return on capital 资本收益率

share capital 股本

venture capital 风险资本，投机资本

weighted average cost of capital(wacc) 加权平均资本成本

capital-intensive 资本集约型的，资本密集型的

capitalization 资产化

capitalization rate 资产化率

capitalization ratio 资产构成比率

carry-over 结转

carry-over of losses 亏损结转

carry-over of stock 库存结转

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

catalog 目录，产品目录

central 中心的，集中的

central bank 中央银行

central government 中央政府

central management 集中管理

central purchasing 集中采购，统购

central selling 集中销售，统销

centralization 集中管理方式，集中化

centralization and decentralization 集中与分散

certain 某，某些，确定的，一定的

certain areas 某些地区

certain level 某一水平

certificate 执照，证书，签证

certificate fee 证明费，登记费

certificate for import inspection 进口检验证书

certificate of audit 审计证书

certificate of incorporation 公司登记执照

certificate of ownership 财产所有权证书

certificate of subscription 认股证书

certificate of title 产权证书

certificate of training 培训证书

certificate on capital verification 验资证书

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 management accountant (cma) 注册管理会计师

certified mortgage 证实抵押

certified public accountant (cpa) 注册会计师

chain store 连锁商店

chairman of the board (of directors) 董事会主席，董事长

challenge 挑战

change 变化，变动

change in value of currency 币值变动

change in financial position 财务状况变动

change of ownership 变更所有权

change of registration 变更登记

change of title 产权变更，所有权变更

change record 变动记录

change request 变动请求

channel 渠道

channels of distribution 分销渠道

channel intermediaries 渠道中间商

channel margin 渠道毛利

chapter eleven, bankruptcy code 破产法第十一章

charge 费用，负责

additional charge 附加费用

charge and discharge statement 资金收支表

charge off 注销，冲销

extra charge 额外费用

free of charge 免费

in charge 主管，负责

no charge 免收费用

charges 费用，手续费，运费

finance charges 财务费用

cheap 廉价的，便宜的

cheap credit 低利贷款

cheap labour force 廉价劳动力

cheap money policy 低息货币政策

check 检查，核对，支票

check account 支票帐户

check for transfer 转帐支票

check up account 对帐

cheque 支票

chief 首领，首席

chief accountant 总会计师

chief auditor 总审计师

chief engineer 总工程师

chief executive officer (ceo) 首席执行官

chief financial officer (cfo) 主要财务负责人

chief operating officer (coo) 主要执行人员

cif (cost, insurance,and freight) 到岸价

circulation 流通，循环

circulation area 流通领域

commodity circulation 商品流通

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，承诺

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

controlled company 受控制公司，子公司

controlling company 控股公司

foreign-owned company 外国公司

insurance company 保险公司

joint-stock company 股份公司

life insurance company 人寿保险公司

loan and trust company 信托公司

parent company 母公司

private company 非上市公司

public service company 公用服务公司

stock company 股份公司

utility company 公用事业公司

underwriting company 担保公司

comparable 可比的

comparable price 可比价格

comparable transactions analysis 可对比交易分析

compared with last year 与上年比较

compensation 补偿，赔偿

compensation trade 补偿贸易

competition 竞争

perfect competition 完全竟争

imperfect competition 不完全竟争

monopolistic competition 垄断竟争

pure competition 纯竟争

competitive 竞争的

competitive bidding 竞争招标

competitive industry 竞争性产业

competitive market 竞争市场

competitive position 竟争地位

competitive power 竞争能力

competitive price 竞争价格

competitor 竞争对手

complementarity 经济互补性

composite 综合的，合成的

composite depreciation rate of fixed assets 固定资产综合折旧率

composition 成分，组成

composition of asset 资产构成

composition of capital 资本构成

composition of creditors 债权人组成情况

composition of industry 产业构成

compound 复合的，混合的

compound amount of one 一元的复利本利和

compound discount 复利帖现息

compound growth rate 复合增长率

compound interest depreciation 复利折旧

comprador 买办

comprador’s capital 买办资本

comprehensive 综合的，全面的

comprehensive analysis 综合分析

comprehensive development of economy 经济综合发展

comprehensive insurance 综合保险

comprehansive national power 综合国力

compulsory 强制的，强迫的

compulsory arbitration 强制仲裁

compulsory measure 强制手段

computerized accounting 电算化会计

concentric acquisition 集中收购

confidence 信任，信用

confidence coefficent 置信系数

confidence interval 置信区间

confidence level 置信水平

confirmation 确认，认可

confirmation in writing 以书面形式确认

confirmed 确认的，确定的

confermed banker’s credit 确认的银行信用证

confermed irrevocable letter of credit 保兑的不可撤销的信用证

conflict 冲突，抵触

conflict of interest 利益冲突

conglomerate 综合大企业，集团企业

conglomerate merger 集团企业合并

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

consolidation 联合

consolidation by lease 租赁式合并

consolidation by merger 兼并式合并

consortium 财团

consortium bank 国际银行财团

constant 不变因素，常数

constant capital 不变资本

constant cost 固定成本

constant dollars 不变美元，定值美元

constant growth rate 固定增长率

constant price 不变价格，固定价格

constituent 组成部分，成分

constituent company 子公司

construction 建筑，施工，建设

construction balance sheet 基建资产负债表

construction bond 基建公债

construction loan 基建贷款

consuls 永久债券（永远不支付本金，但付利息）

consultant 顾问，咨询

consultation 咨询，协商

consultation committee 顾问委员会，咨询委员会

consulting 咨询，顾问

consulting firm 咨询公司

consulting service 咨询服务

consumable 消耗品

consumer 消费者，用户

consumer market 消费市场

consumer price index 消费品价格指数

consumer protection 消费者保护

consumption 消费，消耗量

consumption fuction 消费函数

consumption level 消费水平

consumption structure 消费结构

consumption tax 消费税

excessive consumption 超前消费

contingent 或有的，偶然的，意外的

contingent assets 或有资产

contingent liability 或有负债

contra 抵消

contra account 对销帐户

contra balance 对销余额

contra-asset account 资产对销科目

contra-liability account 负债抵销科目

contract 合同，契约

break the contract 撕毁合同

contract business 合同交易

contract clause 合同条款

contract of gurantee 担保契约

contract of indemnity 赔偿契约

contract of insurance 保险合同

contract of sale 销售合同

contract of service 劳务合同

contract of transfer of technology 技术转让合同

contract system 合同制

perform a contract 执行合同

contracted 合同规定的

contracted investment 合同投资

contracted responsibility system for production

with remuneration linked output 联产承包责任制

contracting 承包的，契约的

contracting enterprise 承包企业

contractor 承包商

contractual 契约的

contractual item 合同条款

contractual obligation 契约责任

contractual relation 合同关系

contractual right 合同权利

contributed 已缴入的，贡献的，分配的

contributed capital 已投入的资本

contribution 贡献，捐献

control 控制，管制

control account 统制帐户

control company 控股公司

control of cost 成本控制

control of inflation 通货膨胀控制

control of interest rate 利率控制

controlled 管制的，被控制的

controlled company 被控制公司

controlled corporation 被控制公司

controlled economy 受控经济

controlled investment 控制投资

controlling 控制，支配

controlling company 控股公司

controlling interest 多数股权

controlling shareholder 有控制权的股东

convention 会议，公约，协定

conversion 兑换，转换

conversion cost 转换成本

conversion loan 转换贷款

conversion rate 汇价

conversion ratio 换算比率

convertible 可兑换的，可转换的

convertible bond 可转换债券

convertible currency 自由外汇

convertible securities 可兑换证券

convertible stock 可兑换股票

cooperative 合作的

cooperative bank 合作银行

cooperative society of credit 信用合作社

corporate 公司的，法人的

corporate action 法人行为

corporate assets 公司资产

corporate body 法人团体

corporate bond issued 已发行公司债券

corporate capital 公司资本

corporate combination 公司合并

corporate cuture 公司文化

corporate fund 公司基金

corporate obligation 公司债务

corporate reorganization 公司重组

corporate strategic planning 公司战略计划

corporate structure 公司结构

corporation 股份公司，有限公司，法人

corporation with foreign capital 外资公司

corporation law 公司法

public corporation 公开招股公司

correlation coefficient 相关系数

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

cottage industry 家庭手工业

council 委员会，政务会

council of director 董事会

council of economic advisers 经济顾问委员会

社会政治与经济类英语热点词块翻译 5

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

s

safeguard 保护，保障

safeguard measures 保障措施

safeguard property rights

salary 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 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（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

share voting right 股份投票权

share warrant 认股证

shareholder 股东

shareholders’ equity 股东权益

shareholders’ meeting 股东会议

shareholders’ rights 股东权利

shareholding co-operative system 股份合作制

sheet 表格，单子

balance sheet 资产负债表

shell corporation 空壳公司

short 短的，短期的，空头的，卖空的

short account 空头帐户，卖空帐户

short term assets 短期资产

short term bond 短期债券

short term credit 短期信贷

short term debt 短期债务

short term investment 短期投资

short term liability 短期负债

shortage 短缺

shortage of capital 资金短缺

shut down 关闭，停工，停产，停业

sign 签署

sign a contract 签署合同

signature 签字，签名

signing authority 签字权

single 单一的

single budget 单一预算

single entry 单式记帐

single exchange rate 单一汇率

single tax system 单一税制

sinking fund 偿债基金

skill 技能

skill-intensive 技术密集型

skilled 有技能的熟练的

skilled worker 熟练工人

slowdown 放慢

social 社会的

social benefit 社会福利

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，唯一的

sole agent 独家代理

sole legal 唯一合法的

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 cost

standard 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

statement of assets and liabilities 资产负债表

statement of cash flows 现金流量表

statement of change in financial position 财务状况变动表

statement of change in retained earnings 留存收益变动表

statement of change in stockholder equity 股东权益变动表

statement of owners’ equity 股东权益表

statement of profit and loss 损益表

statement of profit distribution 利润分配表

statistical 统计的

statistical analysis 统计分析

statistical error 统计误差

statistical yearbook 统计年鉴

statistics law 统计法

statutory 法定的

statutory audit 法定审计

statutory agent 法定代理人

statutory capital 法定资本

statutory financial statement 法定财务报表

statutory merger 法定兼并

statutory tariff 法定关税

steady growth 稳定增长

step 步骤

steps in the acquisition process 收购的步骤

stimulate 鼓励，刺激

stimulate economic development 刺激经济发展

stimulation 鼓励，刺激

stock 股票，股份，存火

american stock exchange(amex) 美国证券交易所

new york stock exchange(nyex) 纽约证券交易所

stock acquisition 股票收购

stock and bond 股票和债券

stock authorized 额定股本

stock averages 股份平均指数

stock bonus 股份红利

stock capitalization 股份资本化

stock certificate 股票

stock common 普通股

stock dividend 股利，股息

stock equity securities 股权证券

stock exchange 股票交易所

stock exchange firm 证券公司

stock index 证券指数

stock index futures 股票指数期货

stock insurance company 股票保险公司

stock ledger 存货簿，股东名册

stock market credit 股票市场信用

stock market quotation 股市行情

stock merger 股票兼并

stock option 股票购买权

stock ownership 股权

stock preferred 优先股

stock premium 股票溢价

stock purchase warrant 购股证

stock transfer 股票转让

stock-for asset reorganization 股票资产交换式重组

stock-for stock reorganization 股票股票交换式重组

voting stock 有投票权的股票

nyse new york stock exchange 纽约证券交易所

amex american stock exchange 美国证券交易所

nasdaq national association od securities 全国证券商自动报价系统协会

dealers automated quotation system

otc over the counter 柜台交易

stockholder 股票持有人，股东

straight 直线的

straight debt 直接负债

straight-line depreciation method 直线折旧方法

strategic 战略的

strategic acquisition 战略性收购

strategic decision 战略决策

strategic goals 战略目标

strategic partnerships 战略伙伴

strategic planning 战略计划

strategy 战略

generic strategy 一般性战略

strategy for economic development 经济发展战略

strategy of giving priority to agricutural

development 优先发展农业的战略

strengthen 加强

strengthen co-operation with government

institutions and enterprises 加强与政府机构和企业的合作

strengthen macro-control 加强宏观控制

strengthen the management of stated-owned

property 加强国有资产管理

strengthen the position of agriculture 加强农业的基础地位

strike 罢工

structural 结构上的，组织上的

structural adjustment 结构调整

structural analysis 结构分析

structural readjustment 结构重新调整

structural inflation 结构性通货膨胀

structural unemployment 结构性失业

structure 结构

structure of consumption 消费结构

structure of deal 交易结构

structure of industry 产业结构

subscription 认购，认股

subscription right 认股权

subscription warrant 认股证

subsidiary 子公司，分公司，附属公司

subsidiary body 附属机构

subsidiary business 附属营业

subsidiary company 子公司

subsidiary ledger 明细分类帐

subsidized 补贴的，补助的

subsidized company 受补助的公司

subsidized credit 信贷补贴

subsidized housing 建房补贴

subsidized price 补助价格

subsidy 补助金

heavy social subsidy 沉重的社会补贴

substitution 替代

suit 起诉，诉讼

sum 总计，总额

sum of credit 贷方总额

sum of debt 借方总额

summary 总表

summary account 汇总帐户

summary of balance sheet changes 资产负债变动汇总表

super 超级的

super corporation 超级公司

super monopoly 超级垄断

super power 超级大国

supermarket 超级市场

supersell 畅销

superstore 超级市场

superstructure 上层建筑

supervision 监督

supervision and control 监管

supervisor 管理者

supplemental 附加的，补充的

supplemental agreement 附加协议

supllemental condition 附加条件

supllemental cost 追加成本

supllemental wages 附加工资

supplementary budget 追加预算

supplier 供应商

supply 供给

supply and demand relation 供求关系

supply exceeds demand 供过于求

supply over demand 供过于求

surplus 盈余，公积金

surplus account 盈余帐户

surplus labourers 剩余劳动力

surplus of capital 资本过剩

surplus of goods 商品过剩

surplus of population 人口过剩

surplus of production 生产过剩

surplus profit 剩余利润

surplus staff 富余人员

suspense 暂记，未定

suspense account 暂记帐

suspense payment 暂付款

suspense receipts 暂收款

swap 交换

swap credit 互惠信贷

system 系统，制度

one country, two systems 一国两制

system approach 系统方法

system engineering 系统工程

t

table 表格，图表

tabulator 制表人

take 获得，拿，取

take a bath 投资失败

take a beating 投资失败

take charge of 管理，负责

taking 收入，进款

taking inventory 盘点存货

takeover 回收

tangible 有形的

tangible fixed assets 有形固定资产

tangible assets appraisal 有形资产评估

target 目标

beat the target 达到目标

target company 目标公司

target cost 目标成本

target selection 目标选择

tariff 关税，税则

tariff act 关税法

tariff barrier 关税壁垒

tariff cartel 关税同盟，关税卡特尔

tariff classification 关税分类

tariff commission 税则委员会

tariff concession rate 关税优惠率

tariff customs union 关税同盟

tariff cut 降低关税

tariff policy 关税政策

tariff reform 关税改革

tariff system 关税制度

tariff wall 关税壁垒

tax 税，税务，征税

consumption tax 消费税

foreign-funded enterprise income tax 外商投资企业所得税

individual income tax 个人所得税

tax agency 税收代理

tax avoidance 合法避税

tax bearer 纳税人

tax bearing rate 税负率

tax bureau 税务局

tax collection 征税

tax collector 税收员

tax cut 减税

tax delivery 上交税金

tax due 应交税款

tax exemption 免税

tax farming system 保税制

tax law 税法

tax loophole 漏税

tax on income 所得税

tax on land and buildings 土地房产税

tax on natural resources 资源税

tax on personal income 个人所得税

tax on property 财产税

tax on transaction 交易税

tax on value added 增值税

tax payer 纳税人

tax rate 税率

tax reform 税制改革

tax refund 退税

tax refunded 已退回的税款

tax return 纳税申报表

tax system 税制

tax year 税收年度

tax-free 免税

tax-free trade zone 免税贸易区

tax-free transaction 免税交易

tax-sharing system 分税制

value-added tax 增值税

taxable 应纳税的

taxation 税务，税收

tax-exempt 免税

technical 技术性的

technical aid 技术援助

technical cooperation 技术合作

technical innovation 技术革新

technical measures 技术措施

technical reconstruction 技术改造

technical service 技术服务

technological 技术的，工艺的

technological advance 技术进步

technological obsolescence 技术陈旧

technological transformation 技术改造

technology 技术，工艺

technology evaluation 技术评估

technology import 技术引进

technology intensive investment 技术密集性投资

technology transfer 技术转让

telecommunication 通讯

temporary 暂时的，临时的

temporary borrowing 临时借款

temporary budget 临时预算

temporary certificate 临时证书

temporary credit 临时贷款

tenancy 租赁

tender 投标，招标

term 条款，项目，条件，期

term bond 定期债券

term loan 定期贷款

term mortgage 定期抵押

term share 定期股票

terms of acquisition agreement 收购协议条款

terms of contract 合同条款

terminate 终止

terminate a contract 终止合同

termination 解雇，终止

termination allowance 解雇津贴

termination indemnity 解雇补偿金

territorial 地方的

territorial economiy 地方经济

tertiary 第三位的

tertiary industry 第三产业

tertiary sector 第三产业部门

theory 理论

decision theory 决策论

theory of asset appraisal 资产评估理论

theory of building socialism with chinese

characteristics 建设有中国特色的社会主义理论

theory of demand-pull inflation 需求拉动通货膨胀理论

theory of macroeconomics policy 宏观经济政策理论

theory of surplus value 剩余价值理论

third party 第三方

thrift 节约

thrift shop 旧货店

through in-depth reforms 通过深入改革

throughput 生产量

ticket 门票，入场卷，罚款单，标签

tight 紧的

appropriately tight 适度从紧

tight credit policy 紧缩的贷款政策

tight monetary policy 紧缩的金融政策

tight money market 银根紧缩的金融市场

title 名称，所有权

title defect 所有权不完整

title insurance 产权保险

title of ownership 所有权

title of possession 所有权

title to land 土地所有权

tittle to property 财产所有权

toll 服务费，通行税

toll bridge 收费桥

toll gate 收费卡，收费站

toll highway 收费高速公路

top 顶部，最前面的

top 500 enterprises 前500家企业

total 总计，总数

total account 总帐户

total amount of loss 损失总额

total assets turnover 总资产周转率

total capital profit ratio 总资本利润率

total cost of production 总生产成本

total equity 总权益

total import-export value 进出口总值

total industrial output value 工业生产总值

total investment 总投资

total liability 总负债

total profit and loss 总损益

total quality management (tqm) 全面质量管理

total value of fixed assets to be depreciated 应计折旧固定资产总值

total value of production in national economy 国民经济总产值

town house 市政厅

township 乡镇

township enterprise 乡镇企业

trade 交易，贸易，商业

barter trade 易货贸易

frontier trade 边境贸易

trade agreement 交易协议

trade by agreement 协议交易

trade deficit 贸易逆差

trade fair 交易市场

trade in technology 技术贸易

trade integration 贸易一体化

trade mark registration 商标注册

trade negotiation 交易谈判

trade share 交易份额

trade surplus 贸易顺差，贸易盈余

transit trade 过境贸易

trading 商业，贸易

trading capital 商业资本

trading range 成交价幅度

traditional 传统的

traditional commodities 传统商品

traditional economy 传统经济

traditional industry 传统工业

training 培训

transaction 交易

transaction analysis 交易分析

transaction cost 交易成本

transaction in assets 资产交易

transaction in future 期货交易

transaction in technology 技术交易

transaction on exchange 场内交易

transaction outside exchange 场外交易

transaction tax 交易税

transaction value 交易价值

transaction volume 交易量

transfer 转帐，转让，转运

transfer agent 过户代理人

transfer of obligation 债务转让

transfer of ownership 所有权转让

transfer of shares 股票转让

transfer of technology 技术转让

transfer of title 所有权转让，所有权过户

transfer price in competitive market 竟争市场中的转让价格

transfer tax 转让税

transfer-in with compensation 有偿调入

transfer-in without compensation 无偿调入

transfer-out with compensation 有偿调出

transfer-out without compensation 无偿调出

transferable 可转让的

transferable assets 可转让资产

transferable share 可转让股份

transferred 转让的，转移的

transferred title 被转移的产权

transferring the function of government 转换政府职能

transform 转变，转换

transform the extensive economic mode

into an intensive one 粗放型经济转变为集约型经济

transforming 转换

transforming state-owned enterprises’

management mechanisms 转换国有企业管理机制

transformation 转换，改革

transmission 传输，传送

transmission medium 传输媒介

transnational 跨国的

transnational enterprise 跨国企业

transparency 透明度

transparency of market 市场透明度

transparency of operation 经营透明度

transportation 运输

treasury 国库，金库

treasury bill 短期国库券

treasury bond 长期国库券

treasury department 美国财政部

treasury deposit 国库存款

treatment 待遇

national treatment 国民待遇

trend 趋势，倾向

trend analysis 趋势分析

trend comparison 趋势比较

trends of the market 市场趋势

triangular debt 三角债

trade 交易，贸易，商业

barter trade 易货贸易

frontier trade 边境贸易

trade agreement 交易协议

trade by agreement 协议交易

trade deficit 贸易逆差

trade fair 交易市场

trade in technology 技术贸易

trade integration 贸易一体化

trade mark registration 商标注册

trade negotiation 交易谈判

trade share 交易份额

trade surplus 贸易顺差，贸易盈余

transit trade 过境贸易

trading 商业，贸易

trading capital 商业资本

trading range 成交价幅度

人

turnover 周转率，周转

turnover of capital 资本周转率

turnover of current capital 流动资金周转率

turnover of fixed assets 固定资产周转率

turnover of inventory 库存周转率

turnover of investment 投资周转率

turnover rate of current capital 流动资金周转率

u

ultimate 最终的，最后的

ultimate cost 最高费用

ultimate liability 根本责任，最终责任

ultimate purchaser 最终购买者

ultimate risk 最终风险

unacceptable 不可接受的

unacceptable price 不可接受价格

unacceptable terms 不可接受条款

unamoritized 未分摊的，未摊销的

unappropriated 未分配的

unappropriated profit 未分配利润

unappropriated surplus 未分配盈余

unavoidable risk 不可避免的风险

unbalanced 不平衡的，未决算的

uncertain 不确定的

uncollectible 不可收回的

uncollectible account 坏帐

uncollectible debt 坏帐

unconditional 无条件的

unconfirmed 未最后确认的，未证实的

undated 无日期的

underdeveloped area 不发达地区

undervaluation 低估

underwriting 包销，承销，保险

underwriting agreement 包销协议

underwriting commission 包销佣金

undischarged bankrupt debt 未偿清的破产债务

undistributed profit 未分配利润

unemployed 失业的

unemployed insurance 失业保险

unemployment 失业

structural unemployment 结构性失业

unemployment compensation 失业补助，失业救济

unemployment pension 失业津贴

unemployment rate 失业率

unemployment reserve 失业准备金

unfair 不公当的，不公平的

unfair competition 不公平竟争

unfair transaction 不公平交易

unified 统一的

unified brand 统一商标

unified foreign exchange rate 统一汇率

unified income tax 统一所得税

unified industry and commerce tax 统一工商税

unified purchase and sale 统购统销

unified tax system 统一税制

uniform 统一的，一致的，相同的

uniform accounting system 统一会计制度

uniform industrial and commercial tax 统一工商税

uniform invoice 统一发票

uniform market 统一市场

uniform price 统一价格

union 工会，联盟

unissued 未发行的

unissued mortgage bonds 未发行的抵押债券

unit 单位，单元

unit cost method of depreciation 单位成本折旧方法

unit labor cost 单位劳动成本

unit price 单价

unit profit 单位利润

unlawful 不合法的，非法的

unlimited 无限的

unlimited liability company 无限责任公司

unlisted 非上市的，未记载入册的

unlisted assets 帐外资产

unlisted bond 非上市债券

unlisted firm 股票没有公开的上市公司

unlisted securities 非挂牌上市证券

unlisted stock 非挂牌上市股票

unofficial 非官方的，非正式的

unpaid 未付的，未缴的

unpaid account 未付帐目

unpaid balance 未付差额

unpaid bill 未付票据

unpaid bonus 未支付红利

unpaid capital 未缴资本

unpaid dividend 未支付股息

unpaid interest 未付利息

unpaid liability 未偿还负债

unpaid wages 未付工资

unprofitable 非盈利的

unrealized revenue 未实现收益

unrecorded 未记帐的，未列帐的，未记录的

unrecorded deposit 未记帐的存款

unrecorded liability 未记帐的负债

unrecorded revenue 未记帐收入

unregistered 未登记的

unregistered company 未登记公司，未注册公司

unrelated acquisition 无相关关系的收购

unsecured 无担保的

unsecured creditors 无担保债权人

unsecured liability 无担保的负债

unsecured loan 无担保的贷款

update 更新

urban 城市的

urban area 城市地区

urban credit cooperation 城市信用社

urban planning 城市规划

urban population 城市人口

urbanization 城市化

urgent 紧急的，加急的

utility 公共事业，公用设施

utility funds 公共事业基金

utility stock 公共事业股票

utilization 利用

utilization and management of foreign capital 外资的使用和管理

utilization factor 利用率

utilization rate 使用率，利用率

v

vacant 空的，空闲的

vacant land tax 土地闲置税

vacant lot 空地

valid 有效的

valid certificate 有效证书

valid obligation 有效债务

valid period 有效期

validation of registered capital 验证注册资本

validity 有效性，有效期

validity of contract 合同效力

validity stamp 有效印章

valuation 评价，估价

valuation at cost 按成本计价

valuation at market 按市场价估价

valuation of fixed assets 固定资产估价

value 价值

value added system 增值税制

value added tax 增值税

value of fund 基金价值

value of industrial output 工业产值

value securities 有价证券

value-in-exchange 交换价值

value-in-use 使用价值

variable 变动，变数

variable capital 可变资本

variable factor 可变因素

variable interest rate 可变利率

variance 差异

venture 冒险

venture capital 投机资本，冒险资本

verbal 口头的

verbal agreement 口头协议

verbal understanding 口头谅解

verification 检查，核对

verification of accounts 帐目核对

vertical 垂直的，纵向的

vertical acquisition 纵向收购

vertical consolidation 纵向合并

vertical integration 纵向合并

vertical merger 纵向兼并

violation 违反

volume

voter 投票人

voting 投票，表决

voting capital 有表决权的资本

voting power 表决权

voting preferred stock 有表达权的确优先股

voting right of stockholder 股东投票权

w

wage 工资

wage adjustment 工资调整

wage attached to a post 职务津贴

wage base 工资基数

wage cost 工资成本

wage-earning class 工薪阶层

wage income 工资收入

wage reform 工资改革

wages and salaries 工资和薪金

waiver 免除，放弃

waiver of a debt 债务免除

waiver of obligation 债务免除

warehouse 仓库

warranty 保证书，保单

watch-dog committee 监督委员会

wealth 财富

wealth of society 社会财富

wealth of tax 财产税

weighted 加权的

weighted average method 加权平均法

weighted average cost of capital 加权平均资本成本

weighted average earnings per share 每股加权平均收益

welfare 福利，福利事业

welfare expenditures 福利费用支出

welfare fund 福利基金

welfare of staff and worker 职工福利

welfare payments 福利性支出

white-collar employee 白领职员

wholesale 批发

wholesale agency 批发代理

wholesale market 批发市场

wholesale price 批发价格

withdrawal 撤销，提款

withdrawal of assets 提取资产

withdrawal of currency 货币回笼

withdrawal of share 撤回股份

without 无，没有

without charge 免费

without external debt 没有外债

working 工作的，正常运转的

working capital 周转资金，流动资金

working cash 周转资金

working fund 流动资金

world bank 世界银行

world-renowned 世界知名的

world trade organization(wto) 世界贸易组织

write-off 冲销，注销

written notice 书面通知

y

year 年

year of account 会计年度

year-end 年末

year-end adjustment 年终调整

year-and audit 年终审计

year-and dividend 年终股息

year-and stock 年终库存

yearbook 年鉴，年刊

yearly report 年报

yield 收益，产出，盈利

yield curve 收益曲线

yield on long term government bond 长期政府债券收益

yield on treasury bill 国库券收益

yield rate 收益率

z

zero 零

zero coupon 无息有价证券

zero growth 零增长

zip code 邮政编码

zone 区域，地区