政治经济类词汇

政治经济类词汇

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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,

抓住机遇，深化改革

opening wider to the rest of the world, promoting development, 扩大开放，促进发展，maintaining stability 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 ofmanagement 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 mode into intensive one 粗放型经济转变为集约型经济

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 overdemand 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 and operation of State assets 建立国有资产管理，监督和营运体系

Reform ofmanagement of state-owned property 国有资产管理体制改革

Clearly defining property rights, specifying rights and responsibilities, separating ownership from daily management and adopting scientific management 产权清晰，责权明确，政企分开，管理科学Regulation on the supervision and management of the state-owned enterprises 国有企业监督管理条例Laws and regulations on the administration of state-owned property 国有资产管理法律法规Operate independently, assume sole responsibility for its profits and losses, seek self-development and self-reliance 自主经营，自负盈亏，自我发展，自我约束

Uphold the principle of separating the functions of government from those of enterprises 坚持政企分开的原则

alter the government’s role in economic management 转变政府经济管理职能

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 promote re-arrangement of assets 调整改组国有企业促进资产重组

and raise the overall quality of the State sector of the economy 提高国有经济的总体素质Concentrate on rejuvenating State-owned large enterprises and enterprises groups 集中力量抓好国有大型企业和企业集团

Develop trans-regional and inter-trade enterprise groups 发展跨地区跨行业的企业集团Reform, reorganization and upgrading 改革，改组和改造

Re-organization, association, merger, joint partnership, leasing, contract operation and sell-off 改组，联合，兼并，股份合作制租赁，承包经营和出售

Manage well large enterprises and adopt a flexible policy towards small ones 抓好大的，放活小的Give small State-owned enterprises greater freedom 放活国有小企业

Standardize bankruptcy procedures, 规范破产程序

encourage merging of enterprises 鼓励企业兼并

promote re-employment 促进再就业

Allow money-losing enterprise to merger or go bankrupt 允许亏损企业兼并或破产Dispersion of redundant employees 分流富余人员

Re-employment funds 再就业基金

Conscientiously strengthen the operation and management of enterprises 切实加强企业经营管理

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 channels 多渠道增资减债

Strive to help enterprises eliminate losses and increase profits 抓好企业扭亏增盈

Develop various modes of operation and marketing 发展多种营销方式

Alleviate enterprise s’ social burdens减轻企业的社会负担

By tapping the potential and upgrading the technology 通过挖潜改造

Mechanism for selecting the superior and eliminating the inferior 优胜劣汰机制

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 in export independently 给更多的生产企业自营出口权

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 beturned into corporate enterprises 大中型企业可转变为股份公司

Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比

State-owned independent accounting industrial enterprises 国有独立核算企业

Pioneer enterprise 试点企业Enlarge the right of self-management 扩大自主权

Optimize capital structure 优化资本结构Optimize resource allocation 优化资源配置Optimize investment structure 优化投资结构Recapitalization 调整资本结构

Capital reorganization 资本重组

Promote rational flow of property right 促进产权合理流动

Reduce staff to improve efficiency 减员增效Investment risk mechanism 投资风险机制Project capital system 项目资本金制度

Legal person responsibility system 法人责任制Responsibility for one’s own profit and loss自负盈亏

Enterprise contract management responsibility system 企业承包责任制

Unreasonable economic structure 不合理的经济结构

Unreasonable product structure 不合理的产品结构

Repeated construction 重复建设

Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进Regional and departmental protectionism 地区和部门保持主义

Government supervision 政府监督

Operating strategy 经营战略

Out-dated management styles 落后的管理方式Backward in management 管理落后

Relying on government subsidy 依赖政府补贴Heavy social subsidy 沉重的社会补贴

Heavy social burdens 沉重的社会负担Excessive production capacity 过剩的生产能力

Merger and acquisition 兼并与收购Encourage merger 鼓励兼并

Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策

Standardize bankruptcy procedure 规范破产程序

Prevent false bankruptcy 防止假破产Construction of a multi-layer social security system 建立多层次的社会保障制度

Re-employment projects 再就业工程

Re-employment of redundant workers 富余职工再就业

Laid-offworkers 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

政治经济类词汇二

Competition market 竞争市场

Perfect competition 完全竞争

Imperfect competition 不完全竞争

Low-level competition 低水平竞争

Monopolistic competition 垄断竞争

Competitor 竞争对手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

selle r’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

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 Assets to Sales 存货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 Equit y 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

INCOME STATEMENT 收益表

Sales Revenue 销售收入

Deduct: Sales Discount & Allowance 减：销售折扣与折让

Net Sales Revenue 销售收入净值

Deduct: Tax on Sales 减：销售税金

Coat of Sales 销售成本

Gross Profit from Sales 销售毛利

Deduct: Administration Expenses 减：管理费用Financial Expenses 财务费用

Profit from Sales 销售利润

Plus: Profit from Other Operations 加：其它业务利润

Operating Profits 营业利润

Plus: Investment Income 加：投资收益

Non-Operating Revenue 营业外净收入Adjustment of Earning of Prior Years 以前年度利润调整

Total Profits(Before Tax) 利润总额

Deduct: Income Tax 减：所得税

Net Profits 净利润

CONSOLIDATED BALANCE SHEET 合并资产负债表

Assets 资产

Current Assets 流动资产

Long-term Receivable 长期应收账款

Long-term Investment 长期投资

Fixed Assets 固定资产

Original Coat 原值

Deduct: Accumulated Depreciation 减：累计折旧

Net Worth 净值

Construction in-progress 在建工程

Other Assets 其它资产

Total Assets 资产总额

Liabilities & Equity 负债和权益

Liabilities 负债

Current Liabilities 流动负债

Long-term Liabilities 长期负债

Total Liabilities 负债合计

Minority Interests 少数股东权益

Equity 权益

Paid-in Capital 实收资本

Capital surplus 资本公积

Retained Earnings 保留盈利

Total Equity 权益合计

Total Liabilities & Equity 负债和权益总额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’ Equ ity 股东权益总计

Total Liabilities and Equity 负债权益总计Economic 经济的

economic analysis 经济分析

economic and technical development zone 经济技术开发区

economic base 经济基础

economic community 经济共同体

economic cooperation zone 经济协作区economic crisis 经济危机

economic cycle 经济周期

economic depression 经济萧条

economic efficiency 经济效益

economic entity 经济实体

economic forecast 经济预测

economic foundation 经济基础

economic growth rate 经济增长率

economic integration 经济一体化

economic miracle 经济奇迹

economic order 经济秩序

economic policy 经济政策

economic potential 经济潜力

economic prospect 经济展望

economic recovery 经济复苏economic sanctions 经济制裁

economic situation 经济形势

economic system 经济体制，经济制度economic value 经济价值

East Asia Economic Rim 东亚经济圈Economics 经济学

economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学

Economy 经济

closed economy 闭关自守经济

commodity economy 商品经济

economy measure 经济手段

economies of scale 规模经济

market economy 市场经济

mixed economy 混合经济

planned economy 计划经济

Enterprise 企业

Entrepreneur 企业家

Enterpreneurial 企业家的

enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神

Enterprise 企业

backbone enterprise 骨干企业

central enterprises 中央企业

collectively-owned enterprises 集体企业combined enterprise 联合企业

enterprise accounting 企业会计

enterprise development fund 企业发展基金enterprise law 企业法

enterprises’ management mechanisms企业管理机制

foreign-funded enterprises 外资企业

large and medium-size enterprises 大中型企业local enterprises 地方企业

modern enterprise system 现代企业制度money-lossing enterprises 亏损企业

state-owned enterprises 国有企业

township enterprises 乡镇企业

Accountant 会计师

Certified Public Accountant (CPA) 注册会计师chief accountant 总会计师

cost accountant 成本会计

certified management accountant (CMA) 注册管理会计师

certified public accountant (CPA) 注册会计师Accounting 会计，会计学

accounting classification 会计科目分类accounting cycle 会计周期

accounting equation 会计方程式

accounting firm 会计事务所

accounting information 会计信息

accounting principles for business enterprise 企业会计原则

accounting statement 会计报表

accounting system 会计系统

accounting year 会计年度

accrual basis accounting 权责发生制会计方法记帐

cash basis accounting 现金会计方法记帐

All-purpose financial statement 通用财务报表American Institute of Certified Public Accountants 美国注册会计师协会（AICPA) certified copy 正式核准的副本

certified financial statement 经会计师证明的财务报表

certified invoice 证实发票

certified management accountant (CMA) 注册管理会计师

certified public accountant (CPA) 注册会计师annual accounting 年度决算

annual audit 年度审计

annual balance sheet 年终决算表

annual budget 年度预算

annual financial report 年度财务报告

annual summary 年度汇总表

summary balance sheet 资产负债汇总表

Audit 审计

annual audit 年度审计

audit certificate 审计证书

Audit Law 审计法

audit of financial statement 财务报表审计

external audit 外部审计

legally required audit 法定审计

Auditing firm 审计公司

Auditor 审计师

Account 帐户，会计科目

accounting classification 会计科目分类

account balance 帐户余额

account payable 应付帐款

account receivable 应收帐款

accumulation account 累积帐户

assets account 资产帐户

bank account 银行帐户

capital account 资本帐户

cash account 现金帐户

checking account 支票帐户

clearing account 清算帐户，结算帐户commission account 佣金帐户

cost account 成本帐户

deposit account 存款帐户

doubtful account 可疑帐户equity account 股本帐户

expenses account 开支帐户

foreign currency account 外汇帐户

frozen account 冻结帐户

group account 集团帐户

inventory account 存货帐户

investment account 投资帐户

journal account 日记帐

ledger account 分类帐帐户

liability account 负债帐户

overdrawn account 透支帐户

property account 财产帐户

savings account 储蓄帐户

accrued expenses payable 应计未付费用accrued income 应计收入

accrued interest on bonds 应计债券利息accrued interest on investment 应计投资利息accured interest patable 应计未付利息accrued liability 应计负债

accrued profit 应计利润

accrued taxes 应计税款

accumulated amount 累计额

accumulated earnings 累计收益accumulated funds 公积金

accumulated net income 累计净收益accumulated profit 累计利润accumulating capital 累计资本accumulating losses 累计损失

Acid ratio 流动比率

actual assets 实际资产

actual cash value 实际现金价值

actual capital 实际资本

actual cost 实际成本

actual depreciation 实际折旧

actual value 实际价值

Adjusted 调整后的

adjusted acquisition cost 调整后购置成本adjusted base 调整后基数

adjusted book balance 调整后的帐面余额adjusted gross income 调整后的净收入adjusted net profit 调整后的净利润Adjustment 调整

adjustment account 调整帐户

Advance 预付

advance account 预付帐户

advance charge 预付费用

advance payment 预先付款

advance received 暂收款

Allocated cost 已分摊成本

Allocated cost of fixed assts 固定资产折旧Allocation 分配，分摊

allocation of market 市场分配

allocation of purchase price 购置价格分摊（指成套设备）

allocation of quota 配额分配

allocation of resources 资源分配

allocation of shares 股金分配

allocation optimum 最优配置

allocations to accounting periods 会计期间内的分摊

Allotment 拨款

Amendment 修改

amendment of register 变更登记

American Society of Appraisers (ASA) 美国评估师协会

Amortization 摊销，摊还

amortization fund 偿债基金

amortization of bond issued expense 债券发行费摊销

amortization of fixed asset 固定资产摊销amortization of loan 分期偿还贷款

amortization schedule 摊销表

Amount 数量，总额，合计

amount guaranteed 担保额

amount of investment 投资额

amount of sales 销售额

financial statement analysis 财务报表分析analysis of assets changes 资产变动分析

analysis of balance sheet 资产负债表分析

balance sheet evaluation 资产负债表评价analysis of business profit 企业利润分析

analysis of capital changes 资本变动分析

analysis of changes in financial position 财务状况变动分析

balance sheet 资产负债表

balance sheet audit 资产负债表审计

balance sheet classification 资产负债表分类certified financial statement 经会计师证明的财务报表

classified balance sheet 分类资产负债表

current account balance sheet 流动资产负债表current account balance sheet 流动资产负债表analysis of variance 方差分析

gross profit analysis 毛利分析

investment analysis 投资分析

market analysis 市场分析

macro analysis 微观分析

qualitative analysis 定性分析

quantitative analysis 定量分析

ratio analysis 比率分析

return analysis 回报分析

sales analysis 销售分析Analytical model 分析模型

bad account 坏帐，呆帐

bad debt loss 坏帐损失

bad debt recovey 呆坏帐收回

bad title 失效产权

Balance 余额，结余，差额，平衡

adverse balance 收支逆差

balance budget 平衡预算

balance of international trade 国际贸易差额balance of payment 国际收支

closing balance 期末差额

credit balance 贷方余额

foreign currency balance 外汇余额

keep balance 保持平衡

loss balance 失去平衡

negative balance 逆差

retained balance from foreign exchange revenue 外汇收入留成余额

book depreciation 帐面折旧

book-entry securities 记帐证券

book inventory 帐面库存

book of account 帐簿

book profit 帐面利润

book value per share 每股帐面价值

Cash 现金

cash account 现金帐户

cash assets 现金资本

cash audit 现金审计

cash balance 现金余额

cash equivalent 视同库存现金

cash flow analysis 现金流量分析

cash in bank 银行现金

cash in hold 库存现金

cash payment 现金支付

cash purchase 现金购买

cash transaction 现金交易

free cash flows 活动现金流

Certified 注册的，合格的

certified appraiser 注册评估师

certified copy 正式核准的副本

certified financial statement 经会计师证明的财务报表

certified invoice 证实发票

certified mortgage 证实抵押

finance charges 财务费用

Classification 分类，科目

classification item 分类项目

classification of accounts 帐户分类classification of assets 资产分类classification of property 财产分类classification schemes 分类表

Classified 分成类的

classified balance sheet 分类资产负债表classified depreciation 分类折旧

coding of account 帐户代码

coding of assets 资产代码

Closing 结算，结帐，收盘

closing account 结帐，结算

closing cost 成交价

closing inventory 期末存货

Consolidated 合并的，综合的

consolidated balance sheet 合并资产负债表consolidated financial statement 合并决算表consolidated income statement 合并损益表，综合损益表

consolidated profit and loss statement 汇总损益表consolidated retained earning 合并留存收益consolidated statement 汇总报表

Cost 成本，费用

acquisition cost 购置成本

actual cost 实际成本

anticipated cost method 预期成本法

average cost 平均成本

borrowing- cost 借债成本

carrying cost 维持成本

cost account 成本帐户

cost accounting 成本会计

cost allocation 成本分摊

cost analysis 成本分析

cost and benefit analysis 成本收益分析

cost approach to fair market value 求得公平市场价值的成本法

cost control 成本控制

cost distribution 成本分摊

cost free 免费

cost method 成本法

cost objective 成本目标

cost of capital 资金成本

cost of investment 投资成本

cost of management 管理费

cost of marketing 营销成本

cost of replacement 重置成本法

cost of reproduction less depreciation 重置成本减折旧

cost of sales 销售成本

cost-benefit analysis 成本收益分析

cost-effectiveness 成本效益

cost-of-living index 生活费指数

cost plus 成本加价

indirect cost 间接成本

marginal cost 边际成本

material cost 材料成本opportunity cost 机会成本

ordering cost 订货成本

sunk costs 沉没成本

variable costs 变动成本

current assets 流动资产

current account balance sheet 流动资产负债表current account deposits 活期帐户存款

current asset losses in suspense 待处理流动资产损失

current debt ratio 流动负债比率

current fund employed per 100 Yuan of sales revenue 每百元销售收入占用流动资金current fund employment rate 流动资金占有率current fund loan 流动资金借款

current fund turnover days 流动资金周转天数current intangibles 无形流动资产

current liability 流动负债

current maturity of long term debt 本年内到期的长期负债

current-noncurrent method 对国外业务按现行汇率折合算法

current ratio 流动比率

current surplus 本期盈余

current tangible assets 有形流动资产

current term net loss 本期净损失

current term net profit or loss 本期净损益current assets 流动资产

current account balance sheet 流动资产负债表current account deposits 活期帐户存款

current asset losses in suspense 待处理流动资产损失

current debt ratio 流动负债比率

current fund employed per 100 Yuan of sales revenue 每百元销售收入占用流动资金current fund employment rate 流动资金占有率current fund loan 流动资金借款

current fund turnover days 流动资金周转天数current intangibles 无形流动资产

current liability 流动负债

current maturity of long term debt 本年内到期的长期负债

current-noncurrent method 对国外业务按现行汇率折合算法

current ratio 流动比率

current surplus 本期盈余

current tangible assets 有形流动资产

current term net loss 本期净损失

current term net profit or loss 本期净损益Earning 收益，收入，工资

accumulated earnings 积累收益

annual earnings 年收益

earning assets 盈利资产

earning capacity 盈利能力

earning of capital 资本收益

earnings after tax 税后收益

earnings before interest and income tax (EBIT) 税前收益

earnings per share (EPS) 每股平均收益

earnings rate 收益率

earnings ratio 收益率

earnings target 收益目标

gross earnings 毛利，毛收益

real earnings 实际收益

retained earnings 留存收益

Fixed 固定的

fixed assets accounting 固定资产核算

fixed assets cost 固定资产成本

fixed assets depreciation rate 固定资产折旧率fixed assets investment 固定资产投资

fixed assets losses in suspense 待处理固定资产损失

fixed assets ratio 固定资产比率

fixed deposit 定期存款

fixed exchange rate 固定汇率

fixed mortgage 定期抵押，固定抵押

fixed transfer price 固定转让价格

investment in fixed assets 固定资产投资

Floating 流动的

floating assets 流动资产

floating debt 短期债务，流动负债

floating exchange rate 浮动汇率

floating liability 流动负债

floating rate of interest 浮动利率

Flow 流动，流量

flow of funds analysis 资金流转分析

Income 收入，收益

gross income 收入总额

income account 收益帐户

income approach to fair market value 求得市场公平价格的收益法

income before tax 税前收入

income from investments 投资收益

income gap 收入差距

income property 收益财产

income statement 收益表

income tax law 所得税法

income tax return 所得税申报表

income to net worth ratio 净值收益率

Property 财产，所有权

property account 财产帐户

property accounting 财产会计

property and assets 财产与资产property damage 财产损失

property in land 土地所有权

property income 财产收入

property rights 产权

property rights transfer agency 产权转让机构（产权交易所）

property tax 财产税

Proprietary 所有人的，财产权

proprietary interest 业组权益

proprietary lease 产权租赁

政治经济类词汇三

Proprietor 业主

Proprietorial right 所有权

Proprietorship 业主权，独资，一人拥有全部财产的业主

Asset 资产

asset account 资产帐户

asset depreciation range 资产折旧幅度

asset disposal 资产处置

asset holdings 资产持有量

asset inventory shorts 资产盘亏

asset inventory surplus 资产盘盈

asset liability ratio 资产负债比率

asset retirement 资产报废

asset revaluation 资产重估

Assets + Liability = Owner’s Equity资产加负债等于所有者权益

assets change statement 资产变动表

assets disposal 资产处置

assets management 资产管理

assets out of accounts 帐外资产

assets structure 资产结构

assets turnover ratio 资产周转比率

capital assets 资本资产

current assets 流动资产

earning assets 有收益的资产

fixed assets 固定资产

fixed assets inventory shorts 固定资产盘亏 fixed assets inventory surplus 固定资产盘盈

fixed tangible assets 固定有形资产

gross assets 总资产

net current assets 流动资产净值

net value of fixed assets 固定资产净值

non-ledger assets 帐外资产

non-productive assets 非生产性资产

original value of fixed assets 固定资产原值 physical assets 实物资产

pledged assets 抵押资产

productive assets 生产性资产

return on assets 资产收益

available assets 可用资产

Liability 负债，债务

current liability 短期负债

direct liability 直接债务

fixed liability 长期负债

liability account 负债帐户

liability dividend 债务股利

liability out of book 帐外负债

Equity 权益，股本，资产净值

equity account 权益帐户

equity capital 自有资本，股权资本

equity capital transaction 产权资本转让 equity capital turnover 产权资本周转率 equity earnings 参股收益，股本盈利 equity financing 产权筹资

equity investment 股本投资

equity market 权益市场

equity ownership 资本所有权

equity security 股票

equity share 普通股票

equity stock 股票，产权股票

equity to assets ratio 权益对资产比率 equity to debt ratio 权益对债务比率

equity transaction 净值交易

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

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

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

Credit 信用，信贷

credit agency 信贷机构

credit analysis 信用分析

credit and loan 信贷

credit bank 信贷银行

credit capacity 信贷能力

credit capital 信贷资金

credit card 信用卡

credit crisis 信贷危机

credit rating 信用评级

credit risk 信贷风险

credit standing 商业信誉

credit union 信用社

rural credit cooperatives 农村信用社

urban credit cooperatives 城市信用社

Creditor 债权人

creditor bank 债权银行

creditor country 债权国

creditor of bankruptcy 破产债权人creditor’s equity债权人权益

creditor’s meeting债权人大会

secured creditors’ committee有抵押债权人委员会

unsecured creditors’ commit tee 无抵押债权人委员会

Crisis 危机

crisis export 转嫁危机

crisis of confidence 信任危机

Cumulative 累积的

cumulative balance 累积余额

cumulative preference share 累积优先股份

Currency 货币

currency crisis 货币危机

currency devaluation 货币贬值

currency revaluation 货币增值

Discount 贴现，折扣，减价

debt discount 债务贴现

discount bank 贴现银行

discount bond 按面值折价发行的债券

discount cash flow 现金收支折现法

discount factors 贴现系数表

discount for cash 贴现

discount interest 贴现利息

discount liability 折价债务

discount loan 贴现贷款

discount market 贴现市场

discount method 折扣方法

discount of bill 票据贴现

discount on share 股票折价

discount on stock 股本折价

discount rate 贴现率，折扣率

discount securities 折扣证券

Discounted 已贴现的，已折扣的

discounted cash flow technique 现金流量折现法

discounted present value 贴现后的现值

Interest 利息，股利

interest free deposit 无息存款

interest free loan 无息贷款

interest income 利息收益

interest on principal 本息

interest rate on deposits 存款利率

interest rate risk 利率风险

interest-rate cuts 利率下调

interest-rate reductions 利率下调

Loan 贷款，借贷，借款

loan bank 贷款银行

loan capital 借贷资本

loan financing 贷款筹措

loan fund 贷款基金

loan guarantee 贷款担保

loan interest 贷款利息

loan receivable 应收贷款

loan-deposit ratio 贷款存款比率

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

Duty 关税

Dumping 倾销

dumoing code 反倾销法案

dumoing duty 倾销税

dumping export 倾销出口

dumping price 倾销价格

Duration 期限

Duty 关税

countervailing duty 分倾销性关税

duty drawback 关税退税

duty free 免税

merger and acquisition 兼并与收购

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

Horizontal 水平的，横向的

horizontal acquisition 横向收购

horizontal combination 横向合并，同行业合并

horizontal integration 横向联合

horizontal merger 横向兼并

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

Leverage 杠杆作用，借贷机会

Leveraged buy-out (LBO’s)杠杆收购

Leveraged lease 杠杆租赁

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

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

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

Centralization 集中管理方式，集中化

centralization and decentralization 集中与分散

Management 管理

Manage 管理，经营

Managrd 管理的，经营的

Management 管理

central management 集中管理

enterprise’s management企业管理

management accounting 管理会计

management by objectives (MBO) 目标管理

management decision 管理决策

management function 管理职能

management quality management information system 管理信息系统

personnel management 人事管理

Manager 经理，管理人员，经营者

accounting manager 会计主管

assistant general manager 助理，副总经理

general manager 总经理

Managerial 管理的

managerial decision-making process 管理决策程序

managerial economics 管理经济学

managerial know-how 管理专门知识

Loan 贷款，借贷，借款

loan bank 贷款银行

loan capital 借贷资本

loan financing 贷款筹措

loan fund 贷款基金

loan guarantee 贷款担保

loan interest 贷款利息

loan receivable 应收贷款

loan-deposit ratio 贷款存款比率

政治经济类词汇四

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

Stock 股票，股份

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 Dealers Automated Quotation System 全国证券商自动报价系统协会

OTC Over the counter 柜台交易

Dow Jones Index 道琼斯指数

Dow Jones Industrial Average 道琼斯工业平均数

Stockholder 股票持有人，股东

Dividend 股息，股利

dividend accumulation 累计红利

dividend distribution 股息分配

dividend from capital 资本股利

dividend growth model 红利增长模式

dividend payable 应付股息

dividend payout ratio 股息分配率，红利支付比率

dividend policy 分红政策

dividend preference 优先股利

dividend rate 股息率

dividend tax 股息税

dividend yields 红利回报率

stock dividend 配股

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

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

Finance 财政，金融

finance company 财务公司，金融公司

Financer 金融家

Financial 财政的，金融的，财务的

all-purpose financial statement 通用财务报表

certified financial statement 经会计师证明的财务报表 consolidated financial statement 合并财务报表

Financial Accounting Standards Board 财务会计标准委员会

financial advisor 财务顾问

financial aid 财政补助

financial budgeting 财务预算编制

financial crisis 财政危机

financial future 金融期货

financial group 财团

financial institution 金融机构

financial lease 融资租赁

financial leverage 财务杠杆

financial market 金融市场

financial position 财务状况

financial statement 财务报表

financial status 财务状况

financial system 金融体系，金融制度

financial year 财政年度

non-bank financial instititions 非银行金融机构

Financing 筹资，融资，提供资金

bank financing 银行融资

financing corporation 金融公司

financing cost 融资成本

financing mix’s risk and reward融资组合的风险和回报

Financially troubled company 财政遇到困难的公司

Fiscal 财务的，财政的

fiacal burden 财政负担

fiscal capital 金融资本

fiscal fuction 财政功能

fiscal measure 财政措施

Foreign 外国的

foreign currency account 外汇帐户

foreign currency balance 外汇平衡

foreign exchange loss 外汇对换损失

foreign exchange rate 汇率

foreign exchange reserve 外汇储备

foreign funded enterprise 外资企业

foreign government loans 外国政府贷款

international finance center 国际金融中心

international financial market 国际金融市场

international loans 国际贷款

International Monetary Fund(IMF) 国际货币基金组织

international monotary crisis 国际货币外危机

international multilateral loans 国际多边贷

款

Internationalization 国际化

internationalization of capital 资本国际化

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

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

Fund 基金，专款

benevolent fund 慈善基金

fund accounting 基金会计

fund assets 基金资产

fund flow analysis 资金流量分析

fund management 基金管理

fund raising cost 筹资成本

leverage fund 平衡基金，杠杆基金

mutual fund 共同基金

pension fund 养老基金

trust fund 信贷基金

Investment 投资

investment abroad 国外投资

investment and trust company 投资信托公司

investment enviroment 投资环境

investment fund 投资基金

investment in capital construction 基本建设投资

investment in enterprise 对企业投资

investment in outside unit 对外单位投资

investment in stock 投资股票

investment intention 投资意向

investment pool 联合投资组织

investment portfolio 投资证券组合

investment strategy 投资战略

investment target selection criteria 投资目标选择标准

Inflation 通货膨胀 inflation factor 通货膨胀因素

inflation indexed security 通货膨胀指数债券

inflation of credit 信用膨胀

inflation rate 通货膨胀率

Inflationary pressure 通货膨胀压力

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

政治经济类词汇五

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

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