Deepening reform and opening up 深化改革擴大開放
The theory of building socialism with Chinese characteristics建設有中國特色的社會主義理論
The theory on the initial stage of socialism 社會主義初級階段的理論
One focus, two basic points 一個中心，兩個基本點
Focus on economic construction 以經(jīng)濟建設為中心
Adhere to the four cardinal principles 堅持四項基本原則
Adhere to reforms and opening to the outside world 堅持改革開放
Seizing the opportunity, deepening the reform, opening 抓住機遇，深化改革，
wider to the rest of the world, promoting development, maintaining stability擴大開放，促進發(fā)展，保持穩(wěn)定
Whether it would be beneficial to developing socialist productive forces是否有利于發(fā)展社會主義生產(chǎn)力
Whether it would be beneficial to enhancing the overall strength of the country是否有利于增強綜合國力
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 以社會主義公有制為主體
Common development of multi-economic sectors 多種經(jīng)濟成分共同發(fā)展
Establishment of socialist market economy 社會主義市場經(jīng)濟的建立Deepening economic reform 深化經(jīng)濟改革
Relationships among reform, development and stability 改革發(fā)展和穩(wěn)定的關系
Deepening of reform and promotion of development 深化改革與促進發(fā)展
Economic growth and social progress 經(jīng)濟增長與社會進步
Strengthen the position of agriculture 加強農業(yè)的基礎地位
Science and technology are the primary productive forces 科學技術是第一生產(chǎn)力
Strengthen the socialist legal system 加強社會主義法制
A series of policies and measures 一系列政策措施
Reform and opening up policy 改革開放政策
Reform measures 改革措施
Speed up reform 加快改革
Reform of economic system 經(jīng)濟體制改革
Reform of state-owned enterprises 國有企業(yè)改革
Strengthen the management of state-owned property 加強國有資產(chǎn)管理
Reform of management of state-owned property 國有資產(chǎn)管理體制改革
Reform of property rights system 產(chǎn)權制度改革
Reform of commodity circulation 商品流通體制改革
Reform of foreign trade system 外貿體制改革
Reform of personnel system 人事制度改革
Reform of social security system 社會保險制度改革
Reform of housing system 住房制度改革
Planning system 計劃管理體制
Transferring the function of government 轉換政府職能
Open door policy 開放政策
Open economy 開放經(jīng)濟
Open-door to the outside world 對外開放
Opening up 擴大開放
Open domestic market 開放國內市場
Introduce foreign capital, advanced technology and 引進外國的資金，先進技術和
managerial experiences 管理經(jīng)驗
Economic and technical development zone 經(jīng)濟技術開發(fā)區(qū)
Special economic zones in coastal areas 沿海經(jīng)濟特區(qū)
One country, two systems 一國兩制
Special administrative region 特別行政區(qū)
Contract responsibility system with remuneration linked 家庭聯(lián)產(chǎn)承包責任制
to the household
Narrowing the gap between the rich and poor 縮小貧富差距
Eliminate poverty 消除貧困
Common prosperity 共同富裕
ECONOMY AND MARKET ECONOMY 經(jīng)濟和市場經(jīng)濟
Socialist market economy 社會主義市場經(jīng)濟
Socialist sector of economy 社會主義經(jīng)濟成分
State-owned economy 國有經(jīng)濟
Non-state economy 非國有經(jīng)濟
Collective economy 集體經(jīng)濟
Individual economy 個體經(jīng)濟
Coexistence of various economic composition 多種經(jīng)濟成分共存
Sustained, rapid and sound economic development 持續(xù)，快速和健康的經(jīng)濟發(fā)展
National economic budget 國民經(jīng)濟預算
Comprehensive development of economy 經(jīng)濟綜合發(fā)展
Strategy for economic development 經(jīng)濟發(fā)展戰(zhàn)略
Theory of macroeconomic policy 宏觀經(jīng)濟政策理論
Macroeconomic decision 宏觀經(jīng)濟決策
Microeconomic phenomenon 微觀經(jīng)濟現(xiàn)象
Traditional planned economy 傳統(tǒng)的計劃經(jīng)濟
Stimulate economic development 刺激經(jīng)濟發(fā)展
Commodity economy 商品經(jīng)濟
Market economy 市場經(jīng)濟
Free market economy 自由市場經(jīng)濟
Developed market economy 發(fā)達的市場經(jīng)濟
Developing market economy 發(fā)展中的市場經(jīng)濟
Emerging market economy 新興市場經(jīng)濟
Mature market economy 成熟市場經(jīng)濟
Market economy country 市場經(jīng)濟國家
Extensive economy 粗放型經(jīng)濟
Intensive economy 集約型經(jīng)濟
Transform the extensive economic 粗放型經(jīng)濟轉變?yōu)?br />mode into intensive one 集約型經(jīng)濟
Mixed economy 混合經(jīng)濟
Regional economy 地區(qū)經(jīng)濟
Internal-oriented economy 內向型經(jīng)濟
Closed economy 閉關自守經(jīng)濟
Economic growth point 經(jīng)濟增長點
Economic growth mode 經(jīng)濟增長方式
Economic growth rate 經(jīng)濟增長率
Economy measure 經(jīng)濟手段
Diversified economy 多種經(jīng)濟，多樣化經(jīng)濟
Economic situation 經(jīng)濟形勢
Economic cycle 經(jīng)濟周期
Economic fluctuation 經(jīng)濟波動
Economic miracle 經(jīng)濟奇跡
Economic take-off 經(jīng)濟起飛
Economic recovery 經(jīng)濟復蘇
Economic potential 經(jīng)濟潛力
Economic sanction 經(jīng)濟制裁
Global economy 全球經(jīng)濟
Economic globalization 經(jīng)濟全球化
Integration of world economy 世界經(jīng)濟一體化
International economic integration 國際經(jīng)濟一體化
New international economic order 國際新經(jīng)濟秩序
Multi-polarization of world economy 世界經(jīng)濟多極化
Economic community 經(jīng)濟共同體
MACRO-CONTROL 宏觀調控
Strengthen macro-control 加強宏觀調控
Soft landing 軟著路
Macro-economic situation 宏觀經(jīng)濟形勢
Macro control and micro invigoration 宏觀控制與微觀搞活
Control of overall volume and economic restructuring 總量控制與經(jīng)濟結構調整
Tight control on investment in fixed assets 緊縮固定資產(chǎn)投資控制
Tight financial and monetary policy 從緊的金融貨幣政策
Moderately tight monetary policy 適度從緊的貨幣政策
Moderately tight credit policy 適度從緊的信貸政策
Loosening tight monetary policy 放松緊縮的貨幣政策
Adequate amount of the money supply 適度貨幣供應量
Excessive amount of currency issue 過度貨幣發(fā)行量
Maintain monetary stability 保持貨幣穩(wěn)定
Cheap money policy 低息貨幣政策
Adjustment of interest rate 利率調整
Cut interest rate 降低利率
Control of interest rate 利率控制
Deflation policy 緊縮政策
Market intervention 市場干預
State intervention 國家干預
Administrative interference 行政干預
Administrative intervention 行政干預
Administrative measure 行政措施
Economy measure 經(jīng)濟手段
Risk-control mechanism 風險控制機制
Overheated economy 過熱的經(jīng)濟
Consumer price index 消費品價格指數(shù)

Commodity price index 商品物價指數(shù)
Retail price index 零售物價指數(shù)
Average price index 平均物價指數(shù)
Cost-of-living index 生活費用指數(shù)
Control of inflation 通貨膨脹控制
Demand-pull inflation 需求拉動的通貨膨脹
Double digit inflation 兩位數(shù)字通貨膨脹
Excessive inflation 過度的通貨膨脹
Galloping inflation 惡性通貨膨脹
Hyperinflation 極度通貨膨脹
Hidden inflation 隱性通貨膨脹
Structural inflation 結構性通貨膨脹
Stagflation 經(jīng)濟停滯型的通貨膨脹
Inflation factor 通貨膨脹因素
Inflation of credit 信用膨脹
Inflation rate 通貨膨脹率
Inflationary pressure 通貨膨脹壓力
Curb inflation 抑制通貨膨脹
Curb the real estate craze 抑制房地產(chǎn)熱
Development zone craze 開發(fā)區(qū)熱
Overall demand and supply 總需求和總供給
Balance between supply and demand 供需平衡
Supply and demand relation 供求關系
Supply over demand 供過于求
Supply exceeds demand 供過于求
Economic crisis 經(jīng)濟危機
Economic depression 經(jīng)濟蕭條
MANAGEMENT OF STATE-OWNED PROPERTY 國有資產(chǎn)管理
Establish a system for the management, supervision 建立國有資產(chǎn)管理，監(jiān)督和營運體系
and operation of State assets
Reform of management of state-owned property 國有資產(chǎn)管理體制改革
Clearly defining property rights, specifying rights and 產(chǎn)權清晰，責權明確，政企分開，
responsibilities, separating ownership from daily 管理科學
management and adopting scientific management
Regulation on the supervision and management 國有企業(yè)監(jiān)督管理條例
of the state-owned enterprises
Laws and regulations on the administration of 國有資產(chǎn)管理法律法規(guī)
state-owned property
Operate independently, assume sole responsibility 自主經(jīng)營，自負盈虧，自我發(fā)展，
for its profits and losses, seek self-development 自我約束
and self-reliance
Uphold the principle of separating the functions of 堅持政企分開的原則，轉變政府
government from those of enterprises and alter the 經(jīng)濟管理職能
government's role in economic management
Safeguard state property 保衛(wèi)國有資產(chǎn)
Preserve and increase value and prevent losses 保值增值防止流失
Prevent the drain of State-owned property 防止國有資產(chǎn)流失
Reform of property rights system 產(chǎn)權制度改革
Definition of property rights 產(chǎn)權界定
Clarification of property rights 明晰產(chǎn)權
Registration of property rights 產(chǎn)權登記
Annual checks of the registration of property rights 產(chǎn)權登記年檢
Certificate of title 產(chǎn)權證書
Change of registration 變更登記
Change of title 產(chǎn)權變更
Transfer of property rights 產(chǎn)權轉讓
Transaction of property rights 產(chǎn)權交易
Property rights transfer agency 產(chǎn)權交易機構
Inspection of assets 資產(chǎn)清查
Re-evaluation of fixed assets 固定資產(chǎn)重估
Asset appraisal 資產(chǎn)評估
Productive assets 經(jīng)營性資產(chǎn)
Non-productive assets 非經(jīng)營性資產(chǎn)
Return on assets 資產(chǎn)收益
Balance sheet 資產(chǎn)負債表
Consolidated balance sheet 合并資產(chǎn)負債表
Reform of State-Owned Enterprises國有企業(yè)改革
Step up efforts to reform State-owned enterprises 加大國有企業(yè)改革力度
Readjust and reorganize State-owned enterprises to 調整改組國有企業(yè)促進資產(chǎn)重組
promote re-arrangement of assets and raise the 提高國有經(jīng)濟的總體素質
overall quality of the State sector of the economy
Concentrate on rejuvenating State-owned large 集中力量抓好國有大型企業(yè)和
enterprises and enterprises groups 企業(yè)集團
Develop trans-regional and inter-trade enterprise 發(fā)展跨地區(qū)跨行業(yè)的企業(yè)集團
groups
Reform, reorganization and upgrading 改革，改組和改造
Re-organization, association, merger, joint 改組，聯(lián)合，兼并，股份合作制
partnership, leasing, contract operation 租賃，承包經(jīng)營和出售
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 放活國有小企業(yè)
Standardize bankruptcy procedures, encourage 規(guī)范破產(chǎn)程序，鼓勵企業(yè)兼并，
merging of enterprises and promote re-employment 促進再就業(yè)
Allow money-losing enterprise to merger 允許虧損企業(yè)兼并或破產(chǎn)
or go bankrupt
Dispersion of redundant employees 分流富余人員
Re-employment funds 再就業(yè)基金
Conscientiously strengthen the operation and 切實加強企業(yè)經(jīng)營管理
management of enterprises
Strengthen financial management of enterprises 強化企業(yè)財務管理
Tighten control over extrabudgetary funds 加強預算外資金管理
Increase capital and reduce debts through various 多渠道增資減債
channels
Strive to help enterprises eliminate losses and 抓好企業(yè)扭虧增盈
increase profits
Develop various modes of operation and marketing 發(fā)展多種營銷方式
Alleviate enterprises' social burdens 減輕企業(yè)的社會負擔
By tapping the potential and upgrading the 通過挖潛改造
technology
Mechanism for selecting the superior and eliminating 優(yōu)勝劣汰機制
the inferior
Enjoy more decision-making power 享有更多的決策權
Allow employees to hold some shares 允許職工持股
Give more productive enterprises the power to engage 給更多的生產(chǎn)企業(yè)自營出口權
in export independently
Protect the interests of the working class 保護工人階級利益
Technological upgrading 技術改造
Reform of state-owned enterprises 國有企業(yè)改革
Deepening of the reform of State-owned enterprises 深化國有企業(yè)改革
Modern enterprise system 現(xiàn)代企業(yè)制度
Reorganization of state-owned enterprises 國有企業(yè)重組
Transform the enterprises' management mechanisms
of State-owned enterprises 轉換國有企業(yè)經(jīng)營機制
Adjustment of industrial structure 行業(yè)結構調整
Industrial policy 產(chǎn)業(yè)政策
Support and develop large enterprises and release small
enterprises 支持發(fā)展大企業(yè)放開小企業(yè)
Large and medium-sized State-owned enterprises can be
turned into corporate enterprises 大中型企業(yè)可轉變?yōu)楣煞莨��?br />Smaller enterprises can become shareholding co-operatives 小企業(yè)可轉變?yōu)楣煞莺献髦?br />Readjust the asset-liability ratio of state-owned enterprises 調整國有企業(yè)資產(chǎn)負債比
State-owned independent accounting industrial enterprises 國有獨立核算企業(yè)
Pioneer enterprise 試點企業(yè)
Enlarge the right of self-management 擴大自主權
Optimize capital structure 優(yōu)化資本結構
Optimize resource allocation 優(yōu)化資源配置
Optimize investment structure 優(yōu)化投資結構
Recapitalization 調整資本結構
Capital reorganization 資本重組
Promote rational flow of property right 促進產(chǎn)權合理流動
Reduce staff to improve efficiency 減員增效
Investment risk mechanism 投資風險機制
Project capital system 項目資本金制度
Legal person responsibility system 法人責任制
Responsibility for one's own profit and loss 自負盈虧
Enterprise contract management responsibility system 企業(yè)承包責任制
Unreasonable economic structure 不合理的經(jīng)濟結構
Unreasonable product structure 不合理的產(chǎn)品結構
Repeated construction 重復建設
Repeated introduction of foreign equipment and technology 外國設備和技術的重復引進
Regional and departmental protectionism 地區(qū)和部門保持主義
Government supervision 政府監(jiān)督
Operating strategy 經(jīng)營戰(zhàn)略
Out-dated management styles 落后的管理方式
Backward in management 管理落后
Relying on government subsidy 依賴政府補貼
Heavy social subsidy 沉重的社會補貼
Heavy social burdens 沉重的社會負擔
Excessive production capacity 過剩的生產(chǎn)能力
Merger and acquisition 兼并與收購
Encourage merger 鼓勵兼并
Preferential policy for bankruptcy and merger 對破產(chǎn)和兼并企業(yè)的優(yōu)惠政策
Standardize bankruptcy procedure 規(guī)范破產(chǎn)程序
Prevent false bankruptcy 防止假破產(chǎn)
Construction of a multi-layer social security system 建立多層次的社會保障制度
Re-employment projects 再就業(yè)工程
Re-employment of redundant workers 富余職工再就業(yè)
Laid-off workers 下崗職工
ENTERPRISE AND COMPANY 企業(yè)和公司
Central enterprise 中央企業(yè)
Local enterprise 地方企業(yè)
Backbone enterprise 骨干企業(yè)
Large and medium enterprise 大中型企業(yè)
State-owned enterprise 國有企業(yè)
Enterprise solely funded by the State 國有獨資企業(yè)
State-owned firm 國有公司，國有企業(yè)
Corporate enterprise 股份制企業(yè)
Collective enterprise 集體企業(yè)
Collective firm 集體企業(yè)，合作企業(yè)
Township enterprise 鄉(xiāng)鎮(zhèn)企業(yè)
Partnership enterprise 合伙企業(yè)
Individual enterprise 個體企業(yè)
Foreign-funded enterprise 外資企業(yè)
Top 500 enterprises 最大500家企業(yè)
Small business 小企業(yè)
Primary industry 第一產(chǎn)業(yè)
Secondary industry 第二產(chǎn)業(yè)
Tertiary industry 第三產(chǎn)業(yè)
Corporate Law 公司法
Township Enterprise Law 鄉(xiāng)鎮(zhèn)企業(yè)法
Independent legal entities 獨立法人
Board of directors 董事會
Board of supervisors 監(jiān)事會
Shareholders conference 股東大會
Entrepreneur 企業(yè)家
Firm 公司，企業(yè)
Company 公司
Incorporation 公司
Corporation 股份公司
Group of enterprises 企業(yè)集團
Conglomerate 企業(yè)集團，綜合性大企業(yè)
Company limited by shares 股份有限責任公司
Controlling company 控股公司
Holding company 控股公司
Bank holding company 銀行控股公司
Company with limited liability 有限責任公司
State-owned holding company 國家控股公司
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 集團公司
Large-scale industrial group 大型工業(yè)集團
International conglomerate 跨國企業(yè)集團
International corporation 跨國公司
Multinational corporation 跨國公司
Multinational market group 跨國市場集團
Banking institution 金融機構
Banking sector 銀行部門
Intermediary bank 中介銀行
Development bank 開發(fā)銀行
Commercial bank 商業(yè)銀行
Investment bank 投資銀行
Credit bank 信貸銀行
Cooperative bank 合作銀行
Mortgage bank 抵押銀行
Clearing bank 清算銀行
Credit union 信用社
Non-bank financial institution 非銀行金融機構
Financing corporation 金融公司
Securities company 證券公司
Underwriting company 擔保公司
Loan and trust company 信托公司
Insurance company 保險公司
Life insurance company 人壽保險公司
Utility company 公共事業(yè)公司
MERGER AND ACQUISITION 兼并與收購
Reorganization 重組
Association 聯(lián)合
Merger 兼并
Acquisition 收購
Joint stock partnership 股份合作
Leasing 出租
Contract operation 承包經(jīng)營
Auction 拍賣
Develop trans-regional and trans-industry enterprise groups 發(fā)展跨地區(qū)跨行業(yè)的企業(yè)集團
Strategic acquisition 戰(zhàn)略性收購
Combination of enterprise 企業(yè)合并
Concentric acquisition 集中收購
Conglomerate merger 集團企業(yè)合并
Consolidation by lease 租賃式合并
Consolidation by merger 兼并式合并
Leveraged buy-out (LBO's) 杠桿收購
Stock merger 股票兼并
Vertical acquisition 縱向收購
Vertical merger 縱向兼并
Vertical consolidation 縱向合并
Vertical integration 縱向合并
Horizontal merger 橫向兼并
Horizontal acquisition 橫向收購
Horizontal combination 橫向合并，同行業(yè)合并
Horizontal integration 橫向聯(lián)合
Acquisition cost 收購成本
Acquiring enterprise 收購方企業(yè)
Corporate reorganization 公司重組
Bankruptcy Law 破產(chǎn)法
Bankruptcy code chapter 7--- liquidation 破產(chǎn)法第七章 清算
Bankruptcy code 11 --- reorganization 破產(chǎn)法第十一章 重組
Act of bankruptcy 破產(chǎn)法案
Antitrust Law 反托拉斯法
Bankruptcy court 破產(chǎn)法庭
Bankruptcy debtor 破產(chǎn)債務人
Bankruptcy notice 破產(chǎn)公告
Bankruptcy petition 要求宣布破產(chǎn)
Declaration of bankruptcy 宣告破產(chǎn)
Arrangement in bankruptcy court 破產(chǎn)法庭內的協(xié)調
Arrangement out of bankruptcy court 不經(jīng)破產(chǎn)法庭的協(xié)調
Creditor's equity 債權人權益
Bankruptcy trustee 破產(chǎn)受托人
Creditor's meeting 債權人會議

Creditor of bankruptcy 破產(chǎn)債權人
MARKET AND COMPETITION 市場和竟爭
Commodity market 商品市場
Securities market 證券市場
Bond market 債券市場
Stock market 股票市場
Futures market 期貨市場
Options market 期權市場
Property rights market 產(chǎn)權市場
Capital market 資本市場
Free market 自由市場
Labour market 勞動力市場
Flea market 跳蚤市場
Bear market 股票市場的熊市
Bull market 股票市場的牛市
Market competition 市場竟爭
Market development 市場開發(fā)
Market forecast 市場預測
Market potential 市場潛力
Market risk 市場風險
Market share 市場份額
Seller's market 賣方市場
Buyer's market 買方市場
Market abroad 海外市場
Marketability 市場能力
Marketable 銷路好的
Marketing channel 銷售渠道
Marketing strategy 銷售戰(zhàn)略
Competition market 竟爭市場
Perfect competition 完全竟爭
Imperfect competition 不完全竟爭
Low-level competition 低水平竟爭
Monopolistic competition 壟斷竟爭
Competitor 竟爭對手
Natural monopoly 自然壟斷
International monopoly 國際壟斷
Market 市場
bear market 股票市場的熊市
bond market 證券市場
bull market 股票市場的牛市
capital market 資本市場
emerging market economic 新興市場經(jīng)濟
majority market economic 成熟市場經(jīng)濟
market abroad 海外市場
market analysis 市場分析
market approach to fair market value 求得公平市場價值的市場法
market competition 市場竟爭
market demand price 市場需求價格
market development 市場開發(fā)
market economy country 市場經(jīng)濟國家
market factor 市場因素
market forecast 市場預測
market index 市場指數(shù)
market information 市場信息
market investigation 市場調查
market potential 市場潛力
market quotation 市場行情
market replacement cost 市場重置成本
market research 市場調查，市場研究
market risk 市場風險
market share 市場份額，市場占有率
market value method 市價法
market-oriented 面向市場的
market-to-cost method 市價成本法
property right market 產(chǎn)權市場
seller's market 賣方市場
social market economy 社會主義市場經(jīng)濟
stock market 股票市場
Marketing 營銷，市場銷售
marketing channel 銷售渠道，市場渠道
marketing cost 銷售成本
marketing manager 市場銷售經(jīng)理
markrting strategy 市場經(jīng)營戰(zhàn)略
marketing system 市場體系
relationship marketing 關系營銷
Asset, Liability And Equity 資產(chǎn),負債和權益
Asset management 資產(chǎn)管理
Tangible assets 有形資產(chǎn)
Intangible assets 無形資產(chǎn)
Physical assets 實物資產(chǎn)
Fixed assets 固定資產(chǎn)
Current assets 流動資產(chǎn)
Current asset losses in suspense 待處理流動資產(chǎn)損失
Deferred assets 遞延資產(chǎn)
Other assets 其它資產(chǎn)
Total assets 總資產(chǎn)
Net assets 凈資產(chǎn)
Book value of the assets 資產(chǎn)的賬面值
Non-ledger assets 帳外資產(chǎn)
Asset account 資產(chǎn)賬戶
Asset disposal 資產(chǎn)處置
Asset depreciation 資產(chǎn)折舊
Asset inventory shorts 資產(chǎn)盤虧
Asset inventory surplus 資產(chǎn)盤盈
Asset retirement 資產(chǎn)報廢
Asset revaluation 資產(chǎn)重估
Capital assets 資本資產(chǎn)
Monetary assets 金融資產(chǎn)
Mortgage assets 抵押資產(chǎn)
Long-term assets 長期資產(chǎn)
Liability 負債
Liability account 負債賬戶
Direct liability 直接負債
Current liability 流動負債
Liability out of book 賬外負債
Long-term liability 長期負債
Book debt 賬面負債
Asset liability ratio 資產(chǎn)負債比
Owner's equity 所有者權益
Equity account 權益賬戶
Stockholders' equity 股東權益
Preferred stock equity 優(yōu)先股權益
Cumulative preferred stock 積累優(yōu)先股
Non-cumulative preferred stock 非積累優(yōu)先股
Convertible preferred stock 可轉換優(yōu)先股
Participating preferred stock 參加優(yōu)先股
Non-Participating preferred stock 非參加優(yōu)先股
Callable preferred stock 可贖回優(yōu)先股
Common stock equity 普通股權益
Total equity 權益總額
企業(yè)評價指標
Assets Liabilities Ratio 資產(chǎn)負債率
Quick Ratio 速動比率
Current Ratio 流動比率
P/E ratio 市盈率
Current Liabilities to Net Worth 流動負債比凈資產(chǎn)
Total Liabilities to Net Worth 總負債比凈資產(chǎn)
Fixed Assets to Net Worth 固定資產(chǎn)比凈資產(chǎn)
Inventory Turnover Ratio 存貨
Assets to Sales
Sales to Net Working Capital 銷售收入比流動資金凈值
Accounts Payable to Sales 應付帳款比銷售收入
Return on Sales(profit Margin)
Return on Assets 資產(chǎn)收益率
Return on Total Assets 總資產(chǎn)收益率
Return on Shareholder's Equity 股東權益收益率
Return on Investment 投資收益
Return on Net Worth(Return on Equity) 凈資產(chǎn)收益率
收益表 INCOME STATEMENT
銷售收入 Sales Revenue
減：銷售折扣與折讓 Deduct: Sales Discount & Allowance
銷售收入凈值 Net Sales Revenue
減：銷售稅金 Deduct: Tax on Sales
銷售成本 Coat of Sales
銷售毛利 Gross Profit from Sales
減：管理費用 Deduct: Administration Expenses
財務費用 Financial Expenses
銷售利潤 Profit from Sales
加：其它業(yè)務利潤 Plus: Profit from Other Operations
營業(yè)利潤 Operating Profits
加：投資收益 Plus: Investment Income
營業(yè)外凈收入 Non-Operating Revenue
以前年度利潤調整 Adjustment of Earning of Prior Years
利潤總額 Total Profits(Before Tax)
減：所得稅 Deduct: Income Tax
凈利潤 Net Profits
合并資產(chǎn)負債表 CONSOLIDATED BALANCE SHEET
資產(chǎn) Assets
流動資產(chǎn) Current Assets
長期應收帳款 Long-term Receivable
長期投資 Long-term Investment
固定資產(chǎn) Fixed Assets
原值 Original Coat
減：累計折舊 Deduct: Accumulated Depreciation
凈值 Net Worth
在建工程 Construction in-progress
其它資產(chǎn) Other Assets
資產(chǎn)總額 Total Assets
負債和權益 Liabilities & Equity
負債 Liabilities
流動負債 Current Liabilities
長期負債 Long-term Liabilities
負債合計 Total Liabilities
少數(shù)股東權益 Minority Interests
權益 Equity
實收資本 Paid-in Capital
資本公積 Capital surplus
保留盈利 Retained Earnings
權益合計 Total Equity
負債和權益總額 Total Liabilities & Equity
BALANCE SHEET 資產(chǎn)負債表
ASSETS 資產(chǎn)
Cash and Equivalents 現(xiàn)金和視同現(xiàn)金
Accounts Receivable 應收帳款
Inventories 存貨
Other Current Assets 其它流動資產(chǎn)
Total Current Assets 流動資產(chǎn)總計
Gross Prop.,Plant & Equip. 財產(chǎn)，場房和設備原值
Accumulated Depreciation 累計折舊
Net property, Plant & Equip. 財產(chǎn)，場房和設備凈值
Other Assets 其它資產(chǎn)
Total Assets 總資產(chǎn)
LIABILITIES & EQUITY 負債和權益
Debt in Current Liabilities 流動負債
Accounts Payable 應付帳款
Income Taxes Payable 應付所得稅
Other Current Liabilities 其它流動負債
long-term Debt 長期負債
Deferred Taxes 遞延稅金
Other Liabilities 其它負債
Minority Interest 少數(shù)股東權益
Total Liabilities 總負債
Preferred Stock Equity 優(yōu)先股權益
Common Stock Equity 普通股權益
Total Stockholders' Equity 股東權益總計
Total Liabilities and Equity 負債權益總計
Economic經(jīng)濟的
economic analysis 經(jīng)濟分析
economic and technical development zone 經(jīng)濟技術開發(fā)區(qū)
economic base 經(jīng)濟基礎
economic community 經(jīng)濟共同體
economic cooperation zone 經(jīng)濟協(xié)作區(qū)
economic crisis 經(jīng)濟危機
economic cycle 經(jīng)濟周期
economic depression 經(jīng)濟蕭條
economic efficiency 經(jīng)濟效益
economic entity 經(jīng)濟實體
economic forecast 經(jīng)濟預測
economic foundation 經(jīng)濟基礎
economic growth rate 經(jīng)濟增長率
economic integration 經(jīng)濟一體化
economic miracle 經(jīng)濟奇跡
economic order 經(jīng)濟秩序
economic policy 經(jīng)濟政策
economic potential 經(jīng)濟潛力
economic prospect 經(jīng)濟展望
economic recovery 經(jīng)濟復蘇
economic sanctions 經(jīng)濟制裁
economic situation 經(jīng)濟形勢
economic system 經(jīng)濟體制，經(jīng)濟制度
economic value 經(jīng)濟價值
East Asia Economic Rim 東亞經(jīng)濟圈
Economics 經(jīng)濟學
economics of industry 工業(yè)經(jīng)濟學
economics of management 管理經(jīng)濟學
economics of scale 規(guī)模經(jīng)濟學
Economy 經(jīng)濟
closed economy 閉關自守經(jīng)濟
commodity economy 商品經(jīng)濟
economy measure 經(jīng)濟手段
economies of scale 規(guī)模經(jīng)濟
market economy 市場經(jīng)濟
mixed economy 混合經(jīng)濟
planned economy 計劃經(jīng)濟
Enterprise企業(yè)
Entrepreneur 企業(yè)家
Enterpreneurial 企業(yè)家的
enterpreneurial courage 企業(yè)家的膽略
enterpreneurial spirit 企業(yè)家精神
Enterprise 企業(yè)
backbone enterprise 骨干企業(yè)
central enterprises 中央企業(yè)
collectively-owned enterprises 集體企業(yè)
combined enterprise 聯(lián)合企業(yè)
enterprise accounting 企業(yè)會計
enterprise development fund 企業(yè)發(fā)展基金
enterprise law 企業(yè)法
enterprises' management mechanisms 企業(yè)管理機制
foreign-funded enterprises 外資企業(yè)
large and medium-size enterprises 大中型企業(yè)
local enterprises 地方企業(yè)
modern enterprise system 現(xiàn)代企業(yè)制度
money-lossing enterprises 虧損企業(yè)
state-owned enterprises 國有企業(yè)
township enterprises 鄉(xiāng)鎮(zhèn)企業(yè)
Accountant會計師
Certified Public Accountant (CPA) 注冊會計師
chief accountant 總會計師
cost accountant 成本會計
certified management accountant (CMA) 注冊管理會計師
certified public accountant (CPA) 注冊會計師
Accounting會計，會計學
accounting classification 會計科目分類
accounting cycle 會計周期
accounting equation 會計方程式
accounting firm 會計事務所
accounting information 會計信息
accounting principles for business enterprise 企業(yè)會計原則
accounting statement 會計報表
accounting system 會計系統(tǒng)
accounting year 會計年度
accrual basis accounting 權責發(fā)生制會計方法記帳
cash basis accounting 現(xiàn)金會計方法記帳
All-purpose financial statement 通用財務報表
American Institute of Certified Public Accountants 美國注冊會計師協(xié)會（AICPA)
certified copy 正式核準的副本
certified financial statement 經(jīng)會計師證明的財務報表
certified invoice 證實發(fā)票
certified management accountant (CMA) 注冊管理會計師
certified public accountant (CPA) 注冊會計師
annual accounting 年度決算
annual audit 年度審計
annual balance sheet 年終決算表
annual budget 年度預算
annual financial report 年度財務報告
annual summary 年度匯總表
summary balance sheet 資產(chǎn)負債匯總表
Audit審計
annual audit 年度審計
audit certificate 審計證書
Audit Law 審計法
audit of financial statement 財務報表審計
external audit 外部審計
legally required audit 法定審計
Auditing firm 審計公司
Auditor 審計師
Account帳戶，會計科目
accounting classification 會計科目分類
account balance 帳戶余額
account payable 應付帳款
account receivable 應收帳款
accumulation account 累積帳戶
assets account 資產(chǎn)帳戶
bank account 銀行帳戶
capital account 資本帳戶
cash account 現(xiàn)金帳戶
checking account 支票帳戶
clearing account 清算帳戶，結算帳戶
commission account 傭金帳戶
cost account 成本帳戶
deposit account 存款帳戶
doubtful account 可疑帳戶
equity account 股本帳戶
expenses account 開支帳戶
foreign currency account 外匯帳戶
frozen account 凍結帳戶
group account 集團帳戶
inventory account 存貨帳戶
investment account 投資帳戶
journal account 日記帳
ledger account 分類帳帳戶
liability account 負債帳戶
overdrawn account 透支帳戶
property account 財產(chǎn)帳戶
savings account 儲蓄帳戶
accrued expenses payable 應計未付費用
accrued income 應計收入
accrued interest on bonds 應計債券利息
accrued interest on investment 應計投資利息
accured interest patable 應計未付利息
accrued liability 應計負債
accrued profit 應計利潤
accrued taxes 應計稅款
accumulated amount 累計額
accumulated earnings 累計收益
accumulated funds 公積金
accumulated net income 累計凈收益
accumulated profit 累計利潤
accumulating capital 累計資本
accumulating losses 累計損失
Acid ratio 流動比率
actual assets 實際資產(chǎn)
actual cash value 實際現(xiàn)金價值
actual capital 實際資本
actual cost 實際成本
actual depreciation 實際折舊
actual value 實際價值
Adjusted 調整后的
adjusted acquisition cost 調整后購置成本
adjusted base 調整后基數(shù)
adjusted book balance 調整后的帳面余額
adjusted gross income 調整后的凈收入
adjusted net profit 調整后的凈利潤
Adjustment 調整
adjustment account 調整帳戶
Advance 預付
advance account 預付帳戶
advance charge 預付費用
advance payment 預先付款
advance received 暫收款
Allocated cost 已分攤成本
Allocated cost of fixed assts 固定資產(chǎn)折舊
Allocation 分配，分攤
allocation of market 市場分配
allocation of purchase price 購置價格分攤（指成套設備）
allocation of quota 配額分配
allocation of resources 資源分配
allocation of shares 股金分配
allocation optimum 最優(yōu)配置
allocations to accounting periods 會計期間內的分攤
Allotment 撥款
Amendment 修改
amendment of register 變更登記
American Society of Appraisers (ASA) 美國評估師協(xié)會
Amortization 攤銷，攤還
amortization fund 償債基金
amortization of bond issued expense 債券發(fā)行費攤銷
amortization of fixed asset 固定資產(chǎn)攤銷
amortization of loan 分期償還貸款
amortization schedule 攤銷表
Amount 數(shù)量，總額，合計
amount guaranteed 擔保額
amount of investment 投資額
amount of sales 銷售額
financial statement analysis財務報表分析
analysis of assets changes 資產(chǎn)變動分析
analysis of balance sheet 資產(chǎn)負債表分析
balance sheet evaluation 資產(chǎn)負債表評價
analysis of business profit 企業(yè)利潤分析
analysis of capital changes 資本變動分析
analysis of changes in financial position 財務狀況變動分析
balance sheet 資產(chǎn)負債表
balance sheet audit 資產(chǎn)負債表審計
balance sheet classification 資產(chǎn)負債表分類
certified financial statement 經(jīng)會計師證明的財務報表
classified balance sheet 分類資產(chǎn)負債表
current account balance sheet 流動資產(chǎn)負債表
current account balance sheet 流動資產(chǎn)負債表
analysis of variance 方差分析
gross profit analysis 毛利分析
investment analysis 投資分析
market analysis 市場分析
macro analysis 微觀分析
qualitative analysis 定性分析
quantitative analysis 定量分析
ratio analysis 比率分析
return analysis 回報分析
sales analysis 銷售分析
Analytical model 分析模型
bad account 壞帳，呆帳
bad debt loss 壞帳損失
bad debt recovey 呆壞帳收回
bad title 失效產(chǎn)權
Balance 余額，結余，差額，平衡
adverse balance 收支逆差
balance budget 平衡預算
balance of international trade 國際貿易差額
balance of payment 國際收支
closing balance 期末差額
credit balance 貸方余額
foreign currency balance 外匯余額
keep balance 保持平衡
loss balance 失去平衡
negative balance 逆差
retained balance from foreign exchange revenue 外匯收入留成余額
book depreciation 帳面折舊
book-entry securities 記帳證券
book inventory 帳面庫存
book of account 帳簿
book profit 帳面利潤
book value per share 每股帳面價值
Cash 現(xiàn)金
cash account 現(xiàn)金帳戶
cash assets 現(xiàn)金資本
cash audit 現(xiàn)金審計
cash balance 現(xiàn)金余額
cash equivalent 視同庫存現(xiàn)金
cash flow analysis 現(xiàn)金流量分析
cash in bank 銀行現(xiàn)金
cash in hold 庫存現(xiàn)金
cash payment 現(xiàn)金支付
cash purchase 現(xiàn)金購買
cash transaction 現(xiàn)金交易
free cash flows 活動現(xiàn)金流
Certified 注冊的，合格的
certified appraiser 注冊評估師
certified copy 正式核準的副本
certified financial statement 經(jīng)會計師證明的財務報表
certified invoice 證實發(fā)票
certified mortgage 證實抵押
finance charges 財務費用
Classification 分類，科目
classification item 分類項目
classification of accounts 帳戶分類
classification of assets 資產(chǎn)分類
classification of property 財產(chǎn)分類
classification schemes 分類表
Classified 分成類的
classified balance sheet 分類資產(chǎn)負債表
classified depreciation 分類折舊
coding of account 帳戶代碼
coding of assets 資產(chǎn)代碼
Closing 結算，結帳，收盤
closing account 結帳，結算
closing cost 成交價
closing inventory 期末存貨
Consolidated 合并的，綜合的
consolidated balance sheet 合并資產(chǎn)負債表
consolidated financial statement 合并決算表
consolidated income statement 合并損益表，綜合損益表
consolidated profit and loss statement 匯總損益表
consolidated retained earning 合并留存收益
consolidated statement 匯總報表
Cost 成本，費用
acquisition cost 購置成本