Deepening reform and opening up 深化改革扩大开放

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

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 meet ing 债权人大会

secured creditors’ committee 有

抵押债权人委员会

unsecured creditors’ committee

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