商科类词汇汇总

APS提管理学、统计学、市 学、经济学、国际贸易、会计价值value价格price资本capital利润profitinterestmanagement组织organizationeffectiveness效率efficiency管理者manager计划职能planningorganizingleadingcontrolling顾客供应商竞争者确定性复杂性decision-绩效评估performance人力资源human者沟通控制variant-统计指标statisticalindicator数量指标tativeindicator质量指标qualitativeindicator普查generalsurvey对象respondent单位surveyunitsurveyitemsurveystatisticalsurvey重点focalpoint抽样sampling典型typical

表questionnaire统计图cartographystatisticaltable频数frequency算数平均数arithmetic几何平均数geometricweightedarithmetical全距，极差standard平均数totalamountaverage发展水平develospeedofincreasegrowthaveragerateof总体样本sample需求demandexchange交易transaction者marketer消费者潜在顾客endgoodsand绿色green网络on-linebuyerseller市场marketing促销市场份额，市场占有率market环境marketing决策者者市场需求market目标市场市场定位market商标产品生命周期productlife介绍期introductiongrowthmaturitydecline讨价还价price薄利多销smallprofitsandquick市场marketing分销distribution销售sales批发商商经销商publicrelations稀缺性稀缺资源scarceresourceeconomicgoods需求规律lawofdemand供给规律lawofsupply偏好taste/preferencebudget通货膨胀inflationdisinflation债券bond利率interestrate入超tradedeficit出超tradeforeign反倾销税anti-dumbondedareaquota倾销tradeagreement关税customsunioncommonmarket经济economicunion货物的说明description品名nameofgoodsqualityof

grossnetcommission折扣discount交货deliveryarbitration争议dispute索赔确认书accounting资产所有者权益owners’(shareholders’)revenueexpense利润profitaccountdoubleentry借方debitside(Dr.)贷方creditside(Cr.)余额，平衡balanceaccountingreportbalance利润 ecashflowdisclosurenotesstock股利simplecompoundpresentvalue股本capitalstock成本costfuture本金 fund 货currency现金cashpurchase公允价值fairManagementistheprocessofcoordinatingworkactivities,sothey’recompletedefficientlyandeffectivelywithorthroughotherpeople.Statisticsistheartandscienceofcollecting,yzing,presentingandinterpretingdata.Marketingisasocialmanagementprocessbywhichindividualsandgroupsobtainwhattheyneedandwantthroughcreating,offeringandfreelyexchangingproductsandservicesofvaluewithothers.Economicsisthesocialscienceconcernedwiththeefficientuseofscarceresourcesintheproductionofgoodsandservicestoachievetheumsatisfactionofeconomicwants.Internationaltradeistheexchangeofcapital,goodsandservicesacrossinternationalbordersorterritories.Accountingistheartofrecording,classifyingandsummarizinginasystematicmannerandintermsofmoney,transactionsandeventsandinterpretingthe税法taxlawtaxitem税率taxrate流转税turnovervalue-addedtax进项税额inputVAT销项税额outputVAT一般general

税务类、财政费扣缴所得额 e扣缴逃税taxtaxadministration税务登记taxregistration纳税申报taxdeclaration征收taxcollection小规模small-scaleamountoftaxpayable组成计税价格compositeprice消费税consumptiontax比例税率proportionaltax税率ty-basedtariff从价定率fixedrateaccordingtothetaxableconsumer从量fixedamountaccordingtothety营业额businesstaxable城市维建税citymaintenanceandconstructiontax关税customsduties从量税specificdutycomplexconventionaltariffrate特惠税率preferentialtariffrate反倾销税anti-dumtariff资源税taxof土地landvalue-addedhouseproperty车船使用税vehicleandvesselusagestamp应税所得taxable 应计税额taxedaccrued外国企业foreignfirm外商投资企业 酬金红利

税务检查taxlegalresponsibilitydispense滞纳金late保全措施 收入再分 e财政职能functionsofpublicfinance资源配置智能functionsofresource收入分配职能functionsof nationaltaxexpenditurepensionsubsidizationsocialsecurity财政收入fiscalrevenuetaxtaxpolicytaxpayer所得课税taxeson 课税对象objectoftaxation累进税率progressivetaxrateimpactpotionsofpublic国债issuingofnationalburdenofnationalrepaymentofnationalstate-ownedfiscalbudget行 ernment决算budgetfinalextra-budgetary执行budget 财政政策fiscal财政平衡fiscal 财政赤字fiscalTheamountoftaxpayableshallbethebalanceofthevalue-addedtaxonoutputsforthecurrentperiodaftersettingoffordeductingthevalue-addedtaxoninputsforthecurrentperiod.应纳税额=Theamountoftaxpayablebythemethodofcalculationatafixedrateaccordingtotheprice=salesamount*taxrate实行从价定率计算的应纳税额=销售额*Theamountoftaxpayablebythemethodofcalculationatafixedamountaccordingtothe ty=salesty*unittaxamount实行从 计算的应纳税额=销售数量*单位税Amountoftaxpayable=taxvolume*unittaxTaxpayable=taxbase*applicabletaxAmountoftaxpayable=sizeoflandactuallyoccupiedbytaxpayer*applicabletaxamountperunit城镇土地使用税应纳税额=实际占用的土地面积*适用税额标P