经济类英语八

经济类英语八迈化与华电,迈皋桥中国银行20080918-800Deeeningreformandoeningu深化改革扩大开放ThetheoryofbuildingsocialismwithChinese建设有中国特色的社会characteristics主义理论Thetheoryontheinitialstageofsocialism社会主义初级阶段的理论Onefocus,twobasicoints一个中心两个基本点Focusoneconomicconstruction以经济建设为中心Adheretothefourcardinalrinciles坚持四项基本原则Adheretoreformsandoeningtotheoutsideworld坚持改革开放Seizingtheoortunity,deeeningthereform,oening抓住机遇深化改革widertotherestoftheworld,romotingdeveloment,扩大开放促进发展maintainingstability保持稳定Whetheritwouldbebeneficialtodeveloingsocialist是否有利于发展社会主义生产力roductiveforcesWhetheritwouldbebeneficialtoenhancingtheoverall是否有利于增强综合国力strengthofthecountryWhetheritwouldbebeneficialtoraisingeole’sliving是否有利于提高人民生活水平standardTakingthesocialistublicownershiasthemainstay以社会主义公有制为主体Commondevelomentofmulti-economicsectors多种经济成分共同发展Establishmentofsocialistmarketeconomy社会主义市场经济的建立Deeeningeconomicreform深化经济改革Relationshisamongreform,develomentandstability改革发展和稳定的关系Deeeningofreformandromotionofdeveloment深化改革与促进发展Economicgrowthandsocialrogress经济增长与社会进步Strengthentheositionofagriculture加强农业的基础地位Scienceandtechnologyaretherimaryroductiveforces科学技术是第一生产力Strengthenthesocialistlegalsystem加强社会主义法制Aseriesofoliciesandmeasures一系列政策措施Reformandoeninguolicy改革开放政策Reformmeasures改革措施Seedureform加快改革Reformofeconomicsystem经济体制改革Reformofstate-ownedenterrises国有企业改革Strengthenthemanagementofstate-ownedroerty加强国有资产管理Reformofmanagementofstate-ownedroerty国有资产管理体制改革Reformofroertyrightssystem产权制度改革Reformofcommoditycirculation商品流通体制改革Reformofforeigntradesystem外贸体制改革Reformofersonnelsystem人事制度改革Reformofsocialsecuritysystem社会保险制度改革Reformofhousingsystem住房制度改革lanningsystem计划管理体制Transferringthefunctionofgovernment转换政府职能Oendoorolicy开放政策Oeneconomy开放经济Oen-doortotheoutsideworld对外开放Oeningu扩大开放Oendomesticmarket开放国内市场Introduceforeigncaital,advancedtechnologyand引进外国的资金先进技术和managerialexeriences管理经验Economicandtechnicaldevelomentzone经济技术开发区Secialeconomiczonesincoastalareas沿海经济特区Onecountry,twosystems一国两制Secialadministrativeregion特别行政区Contractresonsibilitysystemwithremunerationlinked家庭联产承包责任制tothehouseholdNarrowingthegabetweentherichandoor缩小贫富差距Eliminateoverty消除贫困Commonroserity共同富裕ECONOMYANDMARKETECONOMY经济和市场经济Socialistmarketeconomy社会主义市场经济Socialistsectorofeconomy社会主义经济成分State-ownedeconomy国有经济Non-stateeconomy非国有经济Collectiveeconomy集体经济Individualeconomy个体经济Coexistenceofvariouseconomiccomosition多种经济成分共存Sustained,raidandsoundeconomicdeveloment持续快速和健康的经济发展Nationaleconomicbudget国民经济预算Comrehensivedevelomentofeconomy经济综合发展Strategyforeconomicdeveloment经济发展战略Theoryofmacroeconomicolicy宏观经济政策理论Macroeconomicdecision宏观经济决策Microeconomichenomenon微观经济现象Traditionallannedeconomy传统的计划经济Stimulateeconomicdeveloment刺激经济发展Commodityeconomy商品经济Marketeconomy市场经济Freemarketeconomy自由市场经济Develoedmarketeconomy发达的市场经济Develoingmarketeconomy发展中的市场经济Emergingmarketeconomy新兴市场经济Maturemarketeconomy成熟市场经济Marketeconomycountry市场经济国家Extensiveeconomy粗放型经济Intensiveeconomy集约型经济Transformtheextensiveeconomic粗放型经济转变为modeintointensiveone集约型经济Mixedeconomy混合经济Regionaleconomy地区经济Internal-orientedeconomy内向型经济Closedeconomy闭关自守经济Economicgrowthoint经济增长点Economicgrowthmode经济增长方式Economicgrowthrate经济增长率Economymeasure经济手段Diversifiedeconomy多种经济多样化经济Economicsituation经济形势Economiccycle经济周期Economicfluctuation经济波动Economicmiracle经济奇迹Economictake-off经济起飞Economicrecovery经济复苏Economicotential经济潜力Economicsanction经济制裁Globaleconomy全球经济Economicglobalization经济全球化Integrationofworldeconomy世界经济一体化Internationaleconomicintegration国际经济一体化Newinternationaleconomicorder国际新经济秩序Multi-olarizationofworldeconomy世界经济多极化Economiccommunity经济共同体MACRO-CONTROL宏观调控Strengthenmacro-control加强宏观调控Softlanding软着Macro-economicsituation宏观经济形势Macrocontrolandmicroinvigoration宏观控制与微观搞活Controlofoverallvolumeandeconomicrestructuring总量控制与经济结构调整Tightcontroloninvestmentinfixedassets紧缩固定资产投资控制Tightfinancialandmonetaryolicy从紧的金融货币政策Moderatelytightmonetaryolicy适度从紧的货币政策Moderatelytightcreditolicy适度从紧的信贷政策Looseningtightmonetaryolicy放松紧缩的货币政策Adequateamountofthemoneysuly适度货币量Excessiveamountofcurrencyissue过度货币发行量Maintainmonetarystability保持货币稳定Cheamoneyolicy低息货币政策Adjustmentofinterestrate利率调整Cutinterestrate降低利率Controlofinterestrate利率控制Deflationolicy紧缩政策Marketintervention市场干预Stateintervention国家干预Administrativeinterference行政干预Administrativeintervention行政干预Administrativemeasure行政措施Economymeasure经济手段Risk-controlmechanism风险控制机制Overheatedeconomy过热的经济Consumerriceindex消费品指数Commodityriceindex商品物价指数Retailriceindex零售物价指数Averagericeindex平均物价指数Cost-of-livingindex生活费用指数Controlofinflation通货膨胀控制Demand-ullinflation需求拉动的通货膨胀Doubledigitinflation两位数字通货膨胀Excessiveinflation过度的通货膨胀Galloinginflation恶性通货膨胀Hyerinflation极度通货膨胀Hiddeninflation隐性通货膨胀Structuralinflation结构性通货膨胀Stagflation经济停滞型的通货膨胀Inflationfactor通货膨胀因素Inflationofcredit信用膨胀Inflationrate通货膨胀率Inflationaryressure通货膨胀压力Curbinflation抑制通货膨胀Curbtherealestatecraze抑制房地产热Develomentzonecraze开发区热Overalldemandandsuly总需求和总给Balancebetweensulyanddemand需平衡Sulyanddemandrelation求关系Sulyoverdemand过于求Sulyexceedsdemand过于求Economiccrisis经济危机Economicderession经济萧条MANAGEMENTOFSTATE-OWNEDROERTY国有资产管理Establishasystemforthemanagement,suervision建立国有资产管理监督和营运体系andoerationofStateassetsReformofmanagementofstate-ownedroerty国有资产管理体制改革Clearlydefiningroertyrights,secifyingrightsand产权清晰责权明确政企分开resonsibilities,searatingownershifromdaily管理科学managementandadotingscientificmanagementRegulationonthesuervisionandmanagement国有企业监督管理条例ofthestate-ownedenterrisesLawsandregulationsontheadministrationof国有资产管理法律法规state-ownedroertyOerateindeendently,assumesoleresonsibility自主经营自负盈亏自我发展foritsrofitsandlosses,seekself-develoment自我约束andself-relianceUholdtherincileofsearatingthefunctionsof坚持政企分开的原则转变政府governmentfromthoseofenterrisesandalterthe经济管理职能government’sroleineconomicmanagementSafeguardstateroerty保卫国有资产reserveandincreasevalueandreventlosses保值增值防止流失reventthedrainofState-ownedroerty防止国有资产流失Reformofroertyrightssystem产权制度改革Definitionofroertyrights产权界定Clarificationofroertyrights明晰产权Registrationofroertyrights产权登记Annualchecksoftheregistrationofroertyrights产权登记年检Certificateoftitle产权证书Changeofregistration变更登记Changeoftitle产权变更Transferofroertyrights产权转让Transactionofroertyrights产权roertyrightstransferagency产权机构Insectionofassets资产清查Re-evaluationoffixedassets固定资产重估Assetaraisal资产评估roductiveassets经营性资产Non-roductiveassets非经营性资产Returnonassets资产收益Balancesheet资产负债表Consolidatedbalancesheet合并资产负债表ReformofState-OwnedEnterrises国有企业改革(二)273366410(3)472592253(4)470859593(b)29033564903513230547邮箱32305472QCAT-HNU9-YRNYX-724NKhtt://./SteueffortstoreformState-ownedenterrises加大国有企业改革力度ReadjustandreorganizeState-ownedenterrisesto调整改组国有企业促进资产重组romotere-arrangementofassetsandraisethe提高国有经济的总体素质overallqualityoftheStatesectoroftheeconomyConcentrateonrejuvenatingState-ownedlarge集中力量抓好国有大型企业和enterrisesandenterrisesgrous企业集团Develotrans-regionalandinter-tradeenterrise发展跨地区跨行业的企业集团grousReform,reorganizationandugrading改革改组和改造Re-organization,association,merger,joint改组联合兼并股份合作制artnershi,leasing,contractoeration租赁承包经营和出售andsell-offManagewelllargeenterrisesandadotaflexible抓好大的放活小的olicytowardssmallonesGivesmallState-ownedenterrisesgreaterfreedom放活国有小企业Standardizebankrutcyrocedures,encourage规范破产程序鼓励企业兼并mergingofenterrisesandromotere-emloyment促进再就业Allowmoney-losingenterrisetomerger允许亏损企业兼并或破产orgobankrutDisersionofredundantemloyees分流富余人员Re-emloymentfunds再就业基金Conscientiouslystrengthentheoerationand切实加强企业经营管理managementofenterrisesStrengthenfinancialmanagementofenterrises强化企业财务管理Tightencontroloverextrabudgetaryfunds加强预算外资金管理Increasecaitalandreducedebtsthroughvarious多渠道增资减债channelsStrivetohelenterriseseliminatelossesand抓好企业扭亏增盈increaserofitsDevelovariousmodesofoerationandmarketing发展多种营销方式Alleviateenterrises’socialburdens减轻企业的社会负担Bytaingtheotentialandugradingthe通过挖潜改造technologyMechanismforselectingthesueriorandeliminating优胜劣汰机制theinferiorEnjoymoredecision-makingower享有更多的决策权Allowemloyeestoholdsomeshares允许职工持股Givemoreroductiveenterrisestheowertoengage给更多的生产企业自营出口权inexortindeendentlyrotecttheinterestsoftheworkingclass保护工人阶级利益Technologicalugrading技术改造Reformofstate-ownedenterrises国有企业改革DeeeningofthereformofState-ownedenterrises深化国有企业改革Modernenterrisesystem现代企业制度Reorganizationofstate-ownedenterrises国有企业重组Transformtheenterrises’managementmechanismsofState-ownedenterrises转换国有企业经营机制Adjustmentofindustrialstructure行业结构调整Industrialolicy产业政策Suortanddevelolargeenterrisesandreleasesmallenterrises支持发展大企业放开小企业Largeandmedium-sizedState-ownedenterrisescanbeturnedintocororateenterrises大中型企业可转变为股份公司Smallerenterrisescanbecomeshareholdingco-oeratives小企业可转变为股份合作制Readjusttheasset-liabilityratioofstate-ownedenterrises调整国有企业资产负债比State-ownedindeendentaccountingindustrialenterrises国有独立核算企业ioneerenterrise试点企业Enlargetherightofself-management扩大自主权Otimizecaitalstructure优化资本结构Otimizeresourceallocation优化资源配置Otimizeinvestmentstructure优化投资结构Recaitalization调整资本结构Caitalreorganization资本重组romoterationalflowofroertyright促进产权合理流动Reducestafftoimroveefficiency减员增效Investmentriskmechanism投资风险机制rojectcaitalsystem项目资本金制度Legalersonresonsibilitysystem法人责任制Resonsibilityforone’sownrofitandloss自负盈亏Enterrisecontractmanagementresonsibilitysystem企业承包责任制Unreasonableeconomicstructure不合理的经济结构Unreasonableroductstructure不合理的产品结构Reeatedconstruction重复建设Reeatedintroductionofforeignequimentandtechnology外国设备和技术的重复引进Regionalanddeartmentalrotectionism地区和部门保持主义Governmentsuervision政府监督Oeratingstrategy经营战略Out-datedmanagementstyles落后的管理方式Backwardinmanagement管理落后Relyingongovernmentsubsidy依赖政府补贴Heavysocialsubsidy沉重的社会补贴Heavysocialburdens沉重的社会负担Excessiveroductioncaacity过剩的生产能力Mergerandacquisition兼并与收购Encouragemerger鼓励兼并referentialolicyforbankrutcyandmerger对破产和兼并企业的优惠政策Standardizebankrutcyrocedure规范破产程序reventfalsebankrutcy防止假破产Constructionofamulti-layersocialsecuritysystem建立多层次的社会保障制度Re-emloymentrojects再就业工程Re-emloymentofredundantworkers富余职工再就业Laid-offworkers下岗职工ENTERRISEANDCOMANY企业和公司Centralenterrise中央企业Localenterrise地方企业Backboneenterrise骨干企业Largeandmediumenterrise大中型企业State-ownedenterrise国有企业EnterrisesolelyfundedbytheState国有独资企业State-ownedfirm国有公司国有企业Cororateenterrise股份制企业Collectiveenterrise集体企业Collectivefirm集体企业合作企业Townshienterrise乡镇企业artnershienterrise合伙企业Individualenterrise个体企业Foreign-fundedenterrise外资企业To500enterrises最大500家企业Smallbusiness小企业rimaryindustry第一产业Secondaryindustry第二产业Tertiaryindustry第三产业CororateLaw公司法TownshiEnterriseLaw乡镇企业法Indeendentlegalentities独立法人Boardofdirectors董事会Boardofsuervisors监事会Shareholdersconference股东大会Entrereneur企业家Firm公司企业Comany公司Incororation公司Cororation股份公司Grouofenterrises企业集团Conglomerate企业集团综合性大企业Comanylimitedbyshares股份有限责任公司Controllingcomany控股公司Holdingcomany控股公司Bankholdingcomany银行控股公司Comanywithlimitedliability有限责任公司State-ownedholdingcomany国家控股公司ubliccomany上市公司rivatecomany非上市公司Listedcomany上市公司Overseas-listedcomany境外上市公司arentcomany母公司Subsidiarycomany子公司Groucomany集团公司Large-scaleindustrialgrou大型工业集团Internationalconglomerate跨国企业集团Internationalcororation跨国公司Multinationalcororation跨国公司Multinationalmarketgrou跨国市场集团Bankinginstitution金融机构Bankingsector银行部门Intermediarybank中介银行Develomentbank开发银行Commercialbank商业银行Investmentbank投资银行Creditbank信贷银行Cooerativebank合作银行Mortgagebank抵押银行Clearingbank清算银行Creditunion信用社Non-bankfinancialinstitution非银行金融机构Financingcororation金融公司Securitiescomany证券公司Underwritingcomany担保公司Loanandtrustcomany信托公司Insurancecomany保险公司Lifeinsurancecomany人寿保险公司Utilitycomany公共事业公司MERGERANDACQUISITION兼并与收购Reorganization重组Association联合Merger兼并Acquisition收购Jointstockartnershi股份合作Leasing出租Contractoeration承包经营Auction拍卖Develotrans-regionalandtrans-industryenterrisegrous发展跨地区跨行业的企业集团Strategicacquisition战略性收购Combinationofenterrise企业合并Concentricacquisition集中收购Conglomeratemerger集团企业合并Consolidationbylease租赁式合并Consolidationbymerger兼并式合并Leveragedbuy-out(LBO’s)杠杆收购Stockmerger股票兼并Verticalacquisition纵向收购Verticalmerger纵向兼并Verticalconsolidation纵向合并Verticalintegration纵向合并Horizontalmerger横向兼并Horizontalacquisition横向收购Horizontalcombination横向合并同行业合并Horizontalintegration横向联合Acquisitioncost收购成本Acquiringenterrise收购方企业Cororatereorganization公司重组BankrutcyLaw破产法Bankrutcycodechater7---liquidation破产法第七章清算Bankrutcycode11---reorganization破产法第十一章重组Actofbankrutcy破产法案AntitrustLaw反托拉斯法Bankrutcycourt破产法庭Bankrutcydebtor破产债务人Bankrutcynotice破产公告Bankrutcyetition要求宣布破产Declarationofbankrutcy宣告破产Arrangementinbankrutcycourt破产法庭内的协调Arrangementoutofbankrutcycourt不经破产法庭的协调Creditor’sequity债权人权益Bankrutcytrustee破产受托人Creditor’smeeting债权人会议Creditorofbankrutcy破产债权人MARKETANDCOMETITION市场和竟争Commoditymarket商品市场Securitiesmarket证券市场Bondmarket债券市场Stockmarket股票市场Futuresmarket期货市场Otionsmarket期权市场roertyrightsmarket产权市场Caitalmarket资本市场Freemarket自由市场Labourmarket劳动力市场Fleamarket跳蚤市场Bearmarket股票市场的熊市Bullmarket股票市场的牛市Marketcometition市场竟争Marketdeveloment市场开发Marketforecast市场预测Marketotential市场潜力Marketrisk市场风险Marketshare市场份额Seller’smarket卖方市场Buyer’smarket买方市场Marketabroad海外市场Marketability市场能力Marketable销好的Marketingchannel销售渠道Marketingstrategy销售战略Cometitionmarket竟争市场erfectcometition完全竟争Imerfectcometition不完全竟争Low-levelcometition低水平竟争Monoolisticcometition垄断竟争Cometitor竟争对手Naturalmonooly自然垄断Internationalmonooly国际垄断Market市场bearmarket股票市场的熊市bondmarket证券市场bullmarket股票市场的牛市caitalmarket资本市场emergingmarketeconomic新兴市场经济majoritymarketeconomic成熟市场经济marketabroad海外市场marketanalysis市场分析marketaroachtofairmarketvalue求得公平市场价值的市场法marketcometition市场竟争marketdemandrice市场需求marketdeveloment市场开发marketeconomycountry市场经济国家marketfactor市场因素marketforecast市场预测marketindex市场指数marketinformation市场信息marketinvestigation市场调查marketotential市场潜力marketquotation市场行情marketrelacementcost市场重置成本marketresearch市场调查市场研究marketrisk市场风险marketshare市场份额市场占有率marketvaluemethod市价法market-oriented面向市场的market-to-costmethod市价成本法roertyrightmarket产权市场seller’smarket卖方市场socialmarketeconomy社会主义市场经济stockmarket股票市场Marketing营销市场销售marketingchannel销售渠道市场渠道marketingcost销售成本marketingmanager市场销售markrtingstrategy市场经营战略marketingsystem市场体系relationshimarketing关系营销Asset,LiabilityAndEquity资产,负债和权益Assetmanagement资产管理Tangibleassets有形资产Intangibleassets无形资产hysicalassets实物资产Fixedassets固定资产Currentassets流动资产Currentassetlossesinsusense待处理流动资产损失Deferredassets递延资产Otherassets其它资产Totalassets总资产Netassets净资产Bookvalueoftheassets资产的账面值Non-ledgerassets帐外资产Assetaccount资产账户Assetdisosal资产处置Assetdereciation资产旧Assetinventoryshorts资产盘亏Assetinventorysurlus资产盘盈Assetretirement资产报废Assetrevaluation资产重估Caitalassets资本资产Monetaryassets金融资产Mortgageassets抵押资产Long-termassets长期资产Liability负债Liabilityaccount负债账户Directliability直接负债Currentliability流动负债Liabilityoutofbook账外负债Long-termliability长期负债Bookdebt账面负债Assetliabilityratio资产负债比Owner’sequity所有者权益Equityaccount权益账户Stockholders’equity股东权益referredstockequity优先股权益Cumulativereferredstock积累优先股Non-cumulativereferredstock非积累优先股Convertiblereferredstock可转换优先股articiatingreferredstock参加优先股Non-articiatingreferredstock非参加优先股Callablereferredstock可赎回优先股Commonstockequity普通股权益Totalequity权益总额企业评价指标AssetsLiabilitiesRatio资产负债率QuickRatio速动比率CurrentRatio流动比率/Eratio市盈率CurrentLiabilitiestoNetWorth流动负债比净资产TotalLiabilitiestoNetWorth总负债比净资产FixedAssetstoNetWorth固定资产比净资产InventoryTurnoverRatio存货AssetstoSalesSalestoNetWorkingCaital销售收入比流动资金净值AccountsayabletoSales应付帐款比销售收入ReturnonSales(rofitMargin)ReturnonAssets资产收益率ReturnonTotalAssets总资产收益率ReturnonShareholder’sEquity股东权益收益率ReturnonInvestment投资收益ReturnonNetWorth(ReturnonEquity)净资产收益率收益表INCOMESTATEMENT销售收入SalesRevenue减：销售扣与让Deduct:SalesDiscount&am;Allowance销售收入净值NetSalesRevenue减：销售税金Deduct:TaxonSales销售成本CoatofSales销售毛利GrossrofitfromSales减：管理费用Deduct:AdministrationExenses财务费用FinancialExenses销售利润rofitfromSales加：其它业务利润lus:rofitfromOtherOerations营业利润Oeratingrofits加：投资收益lus:InvestmentIncome营业外净收入Non-OeratingRevenue以前年度利润调整AdjustmentofEarningofriorYears利润总额Totalrofits(BeforeTax)减：所得税Deduct:IncomeTax净利润Netrofits合并资产负债表CONSOLIDATEDBALANCESHEET资产Assets流动资产CurrentAssets长期应收帐款Long-termReceivable长期投资Long-termInvestment固定资产FixedAssets原值OriginalCoat减：累计旧Deduct:AccumulatedDereciation净值NetWorth在建工程Constructionin-rogress其它资产OtherAssets资产总额TotalAssets负债和权益Liabilities&am;Equity负债Liabilities流动负债CurrentLiabilities长期负债Long-termLiabilities负债合计TotalLiabilities少数股东权益MinorityInterests权益Equity实收资本aid-inCaital资本公积Caitalsurlus保留盈利RetainedEarnings权益合计TotalEquity负债和权益总额TotalLiabilities&am;EquityBALANCESHEET资产负债表ASSETS资产CashandEquivalents现金和视同现金AccountsReceivable应收帐款Inventories存货OtherCurrentAssets其它流动资产TotalCurrentAssets流动资产总计Grossro.,lant&am;Equi.财产场房和设备原值AccumulatedDereciation累计旧Netroerty,lant&am;Equi.财产场房和设备净值OtherAssets其它资产TotalAssets总资产LIABILITIES&am;EQUITY负债和权益DebtinCurrentLiabilities流动负债Accountsayable应付帐款IncomeTaxesayable应付所得税OtherCurrentLiabilities其它流动负债long-termDebt长期负债DeferredTaxes递延税金OtherLiabilities其它负债MinorityInterest少数股东权益TotalLiabilities总负债referredStockEquity优先股权益CommonStockEquity普通股权益TotalStockholders’Equity股东权益总计TotalLiabilitiesandEquity负债权益总计Economic经济的economicanalysis经济分析economicandtechnicaldevelomentzone经济技术开发区economicbase经济基础economiccommunity经济共同体economiccooerationzone经济协作区economiccrisis经济危机economiccycle经济周期economicderession经济萧条economicefficiency经济效益economicentity经济实体economicforecast经济预测economicfoundation经济基础economicgrowthrate经济增长率economicintegration经济一体化economicmiracle经济奇迹economicorder经济秩序economicolicy经济政策economicotential经济潜力economicrosect经济展望economicrecovery经济复苏economicsanctions经济制裁economicsituation经济形势economicsystem经济体制经济制度economicvalue经济价值EastAsiaEconomicRim东亚经济圈Economics经济学economicsofindustry工业经济学economicsofmanagement管理经济学economicsofscale规模经济学Economy经济closedeconomy闭关自守经济commodityeconomy商品经济economymeasure经济手段economiesofscale规模经济marketeconomy市场经济mixedeconomy混合经济lannedeconomy计划经济Enterrise企业Entrereneur企业家Enterreneurial企业家的enterreneurialcourage企业家的胆略enterreneurialsirit企业家精神Enterrise企业backboneenterrise骨干企业centralenterrises中央企业collectively-ownedenterrises集体企业combinedenterrise联合企业enterriseaccounting企业会计enterrisedevelomentfund企业发展基金enterriselaw企业法enterrises’managementmechanisms企业管理机制foreign-fundedenterrises外资企业largeandmedium-sizeenterrises大中型企业localenterrises地方企业modernenterrisesystem现代企业制度money-lossingenterrises亏损企业state-ownedenterrises国有企业townshienterrises乡镇企业Accountant会计师CertifiedublicAccountant(CA)注册会计师chiefaccountant总会计师costaccountant成本会计certifiedmanagementaccountant(CMA)注册管理会计师certifiedublicaccountant(CA)注册会计师Accounting会计会计学accountingclassification会计科目分类accountingcycle会计周期accountingequation会计方程式accountingfirm会计事务所accountinginformation会计信息accountingrincilesforbusinessenterrise企业会计原则accountingstatement会计报表accountingsystem会计系统accountingyear会计年度accrualbasisaccounting权责发生制会计方法记帐cashbasisaccounting现金会计方法记帐All-urosefinancialstatement通用财务报表AmericanInstituteofCertifiedublicAccountants美国注册会计师协会（AICA)certifiedcoy正式核准的副本certifiedfinancialstatement经会计师证明的财务报表certifiedinvoice证实发票certifiedmanagementaccountant(CMA)注册管理会计师certifiedublicaccountant(CA)注册会计师annualaccounting年度决算annualaudit年度审计annualbalancesheet年终决算表annualbudget年度预算annualfinancialreort年度财务报告annualsummary年度汇总表summarybalancesheet资产负债汇总表Audit审计annualaudit年度审计auditcertificate审计证书AuditLaw审计法auditoffinancialstatement财务报表审计externalaudit外部审计legallyrequiredaudit法定审计Auditingfirm审计公司Auditor审计师Account帐户会计科目accountingclassification会计科目分类accountbalance帐户余额accountayable应付帐款accountreceivable应收帐款accumulationaccount累积帐户assetsaccount资产帐户bankaccount银行帐户caitalaccount资本帐户cashaccount现金帐户checkingaccount支票帐户clearingaccount清算帐户结算帐户commissionaccount佣金帐户costaccount成本帐户deositaccount存款帐户doubtfulaccount可疑帐户equityaccount股本帐户exensesaccount开支帐户foreigncurrencyaccount外汇帐户frozenaccount冻结帐户grouaccount集团帐户inventoryaccount存货帐户investmentaccount投资帐户journalaccount日记帐ledgeraccount分类帐帐户liabilityaccount负债帐户overdrawnaccount透支帐户roertyaccount财产帐户savingsaccount储蓄帐户accruedexensesayable应计未付费用accruedincome应计收入accruedinterestonbonds应计债券利息accruedinterestoninvestment应计投资利息accuredinterestatable应计未付利息accruedliability应计负债accruedrofit应计利润accruedtaxes应计税款accumulatedamount累计额accumulatedearnings累计收益accumulatedfunds公积金accumulatednetincome累计净收益accumulatedrofit累计利润accumulatingcaital累计资本accumulatinglosses累计损失Acidratio流动比率actualassets实际资产actualcashvalue实际现金价值actualcaital实际资本actualcost实际成本actualdereciation实际旧actualvalue实际价值Adjusted调整后的adjustedacquisitioncost调整后购置成本adjustedbase调整后基数adjustedbookbalance调整后的帐面余额adjustedgrossincome调整后的净收入adjustednetrofit调整后的净利润Adjustment调整adjustmentaccount调整帐户Advance预付advanceaccount预付帐户advancecharge预付费用advanceayment预先付款advancereceived暂收款Allocatedcost已分摊成本Allocatedcostoffixedassts固定资产旧Allocation分配分摊allocationofmarket市场分配allocationofurchaserice购置分摊（指成套设备）allocationofquota配额分配allocationofresources资源分配allocationofshares股金分配allocationotimum最优配置allocationstoaccountingeriods会计期间内的分摊Allotment拨款Amendment修改amendmentofregister变更登记AmericanSocietyofAraisers(ASA)美国评估师协会Amortization摊销摊还amortizationfund偿债基金amortizationofbondissuedexense债券发行费摊销amortizationoffixedasset固定资产摊销amortizationofloan分期偿还贷款amortizationschedule摊销表Amount数量总额合计amountguaranteed担保额amountofinvestment投资额amountofsales销售额financialstatementanalysis财务报表分析analysisofassetschanges资产变动分析analysisofbalancesheet资产负债表分析balancesheetevaluation资产负债表评价analysisofbusinessrofit企业利润分析analysisofcaitalchanges资本变动分析analysisofchangesinfinancialosition财务状况变动分析balancesheet资产负债表balancesheetaudit资产负债表审计balancesheetclassification资产负债表分类certifiedfinancialstatement经会计师证明的财务报表classifiedbalancesheet分类资产负债表currentaccountbalancesheet流动资产负债表currentaccountbalancesheet流动资产负债表analysisofvariance方差分析grossrofitanalysis毛利分析investmentanalysis投资分析marketanalysis市场分析macroanalysis微观分析qualitativeanalysis定性分析quantitativeanalysis定量分析ratioanalysis比率分析returnanalysis回报分析salesanalysis销售分析Analyticalmodel分析模型badaccount坏帐呆帐baddebtloss坏帐损失baddebtrecovey呆坏帐收回badtitle失效产权Balance余额结余差额平衡adversebalance收支逆差balancebudget平衡预算balanceofinternationaltrade国际贸易差额balanceofayment国际收支closingbalance期末差额creditbalance贷方余额foreigncurrencybalance外汇余额keebalance保持平衡lossbalance失去平衡negativebalance逆差retainedbalancefromforeignexchangerevenue外汇收入留成余额bookdereciation帐面旧book-entrysecurities记帐证券bookinventory帐面库存bookofa