社会政治与经济类英语热点词块翻译

社会政治与经济类英语热点词块翻译

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

1

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

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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

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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

4

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

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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 extra budgetary 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

6

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 o wn 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

7

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

8

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

9

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

10

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

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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

sel ler’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

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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 Eq uity 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

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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

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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

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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

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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

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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

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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

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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

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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

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