社会政治与经济类英语热点词块翻译
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 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 收下了。谢谢。支持。
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