經濟類英語八邁化與華電,邁皋橋中國銀行20080918-800Deeeningreformandoeningu深化改革擴大開放ThetheoryofbuildingsocialismwithChinese建設有中國特色的社會characteristics主義理論Thetheoryontheinitialstageofsocialism社會主義初級階段的理論Onefocus,twobasicoints一個中心兩個基本點Focusoneconomicconstruction以經濟建設為中心Adheretothefourcardinalrinciles堅持四項基本原則Adheretoreformsandoeningtotheoutsideworld堅持改革開放Seizingtheoortunity,deeeningthereform,oening抓住機遇深化改革widertotherestoftheworld,romotingdeveloment,擴大開放促進發展maintainingstability保持穩定Whetheritwouldbebeneficialtodeveloingsocialist是否有利于發展社會主義生產力roductiveforcesWhetheritwouldbebeneficialtoenhancingtheoverall是否有利于增強綜合國力strengthofthecountryWhetheritwouldbebeneficialtoraisingeole’sliving是否有利于提高人民生活水平standardTakingthesocialistublicownershiasthemainstay以社會主義公有制為主體Commondevelomentofmulti-economicsectors多種經濟成分共同發展Establishmentofsocialistmarketeconomy社會主義市場經濟的建立Deeeningeconomicreform深化經濟改革Relationshisamongreform,develomentandstability改革發展和穩定的關系Deeeningofreformandromotionofdeveloment深化改革與促進發展Economicgrowthandsocialrogress經濟增長與社會進步Strengthentheositionofagriculture加強農業的基礎地位Scienceandtechnologyaretherimaryroductiveforces科學技術是第一生產力Strengthenthesocialistlegalsystem加強社會主義法制Aseriesofoliciesandmeasures一系列政策措施Reformandoeninguolicy改革開放政策Reformmeasures改革措施Seedureform加快改革Reformofeconomicsystem經濟體制改革Reformofstate-ownedenterrises國有企業改革Strengthenthemanagementofstate-ownedroerty加強國有資產管理Reformofmanagementofstate-ownedroerty國有資產管理體制改革Reformofroertyrightssystem產權制度改革Reformofcommoditycirculation商品流通體制改革Reformofforeigntradesystem外貿體制改革Reformofersonnelsystem人事制度改革Reformofsocialsecuritysystem社會保險制度改革Reformofhousingsystem住房制度改革lanningsystem計劃管理體制Transferringthefunctionofgovernment轉換政府職能Oendoorolicy開放政策Oeneconomy開放經濟Oen-doortotheoutsideworld對外開放Oeningu擴大開放Oendomesticmarket開放國內市場Introduceforeigncaital,advancedtechnologyand引進外國的資金先進技術和managerialexeriences管理經驗Economicandtechnicaldevelomentzone經濟技術開發區Secialeconomiczonesincoastalareas沿海經濟特區Onecountry,twosystems一國兩制Secialadministrativeregion特別行政區Contractresonsibilitysystemwithremunerationlinked家庭聯產承包責任制tothehouseholdNarrowingthegabetweentherichandoor縮小貧富差距Eliminateoverty消除貧困Commonroserity共同富裕ECONOMYANDMARKETECONOMY經濟和市場經濟Socialistmarketeconomy社會主義市場經濟Socialistsectorofeconomy社會主義經濟成分State-ownedeconomy國有經濟Non-stateeconomy非國有經濟Collectiveeconomy集體經濟Individualeconomy個體經濟Coexistenceofvariouseconomiccomosition多種經濟成分共存Sustained,raidandsoundeconomicdeveloment持續快速和健康的經濟發展Nationaleconomicbudget國民經濟預算Comrehensivedevelomentofeconomy經濟綜合發展Strategyforeconomicdeveloment經濟發展戰略Theoryofmacroeconomicolicy宏觀經濟政策理論Macroeconomicdecision宏觀經濟決策Microeconomichenomenon微觀經濟現象Traditionallannedeconomy傳統的計劃經濟Stimulateeconomicdeveloment刺激經濟發展Commodityeconomy商品經濟Marketeconomy市場經濟Freemarketeconomy自由市場經濟Develoedmarketeconomy發達的市場經濟Develoingmarketeconomy發展中的市場經濟Emergingmarketeconomy新興市場經濟Maturemarketeconomy成熟市場經濟Marketeconomycountry市場經濟國家Extensiveeconomy粗放型經濟Intensiveeconomy集約型經濟Transformtheextensiveeconomic粗放型經濟轉變為modeintointensiveone集約型經濟Mixedeconomy混合經濟Regionaleconomy地區經濟Internal-orientedeconomy內向型經濟Closedeconomy閉關自守經濟Economicgrowthoint經濟增長點Economicgrowthmode經濟增長方式Economicgrowthrate經濟增長率Economymeasure經濟手段Diversifiedeconomy多種經濟多樣化經濟Economicsituation經濟形勢Economiccycle經濟周期Economicfluctuation經濟波動Economicmiracle經濟奇跡Economictake-off經濟起飛Economicrecovery經濟復蘇Economicotential經濟潛力Economicsanction經濟制裁Globaleconomy全球經濟Economicglobalization經濟全球化Integrationofworldeconomy世界經濟一體化Internationaleconomicintegration國際經濟一體化Newinternationaleconomicorder國際新經濟秩序Multi-olarizationofworldeconomy世界經濟多極化Economiccommunity經濟共同體MACRO-CONTROL宏觀調控Strengthenmacro-control加強宏觀調控Softlanding軟著Macro-economicsituation宏觀經濟形勢Macrocontrolandmicroinvigoration宏觀控制與微觀搞活Controlofoverallvolumeandeconomicrestructuring總量控制與經濟結構調整Tightcontroloninvestmentinfixedassets緊縮固定資產投資控制Tightfinancialandmonetaryolicy從緊的金融貨幣政策Moderatelytightmonetaryolicy適度從緊的貨幣政策Moderatelytightcreditolicy適度從緊的信貸政策Looseningtightmonetaryolicy放松緊縮的貨幣政策Adequateamountofthemoneysuly適度貨幣量Excessiveamountofcurrencyissue過度貨幣發行量Maintainmonetarystability保持貨幣穩定Cheamoneyolicy低息貨幣政策Adjustmentofinterestrate利率調整Cutinterestrate降低利率Controlofinterestrate利率控制Deflationolicy緊縮政策Marketintervention市場干預Stateintervention國家干預Administrativeinterference行政干預Administrativeintervention行政干預Administrativemeasure行政措施Economymeasure經濟手段Risk-controlmechanism風險控制機制Overheatedeconomy過熱的經濟Consumerriceindex消費品指數Commodityriceindex商品物價指數Retailriceindex零售物價指數Averagericeindex平均物價指數Cost-of-livingindex生活費用指數Controlofinflation通貨膨脹控制Demand-ullinflation需求拉動的通貨膨脹Doubledigitinflation兩位數字通貨膨脹Excessiveinflation過度的通貨膨脹Galloinginflation惡性通貨膨脹Hyerinflation極度通貨膨脹Hiddeninflation隱性通貨膨脹Structuralinflation結構性通貨膨脹Stagflation經濟停滯型的通貨膨脹Inflationfactor通貨膨脹因素Inflationofcredit信用膨脹Inflationrate通貨膨脹率Inflationaryressure通貨膨脹壓力Curbinflation抑制通貨膨脹Curbtherealestatecraze抑制房地產熱Develomentzonecraze開發區熱Overalldemandandsuly總需求和總給Balancebetweensulyanddemand需平衡Sulyanddemandrelation求關系Sulyoverdemand過于求Sulyexceedsdemand過于求Economiccrisis經濟危機Economicderession經濟蕭條MANAGEMENTOFSTATE-OWNEDROERTY國有資產管理Establishasystemforthemanagement,suervision建立國有資產管理監督和營運體系andoerationofStateassetsReformofmanagementofstate-ownedroerty國有資產管理體制改革Clearlydefiningroertyrights,secifyingrightsand產權清晰責權明確政企分開resonsibilities,searatingownershifromdaily管理科學managementandadotingscientificmanagementRegulationonthesuervisionandmanagement國有企業監督管理條例ofthestate-ownedenterrisesLawsandregulationsontheadministrationof國有資產管理法律法規state-ownedroertyOerateindeendently,assumesoleresonsibility自主經營自負盈虧自我發展foritsrofitsandlosses,seekself-develoment自我約束andself-relianceUholdtherincileofsearatingthefunctionsof堅持政企分開的原則轉變政府governmentfromthoseofenterrisesandalterthe經濟管理職能government’sroleineconomicmanagementSafeguardstateroerty保衛國有資產reserveandincreasevalueandreventlosses保值增值防止流失reventthedrainofState-ownedroerty防止國有資產流失Reformofroertyrightssystem產權制度改革Definitionofroertyrights產權界定Clarificationofroertyrights明晰產權Registrationofroertyrights產權登記Annualchecksoftheregistrationofroertyrights產權登記年檢Certificateoftitle產權證書Changeofregistration變更登記Changeoftitle產權變更Transferofroertyrights產權轉讓Transactionofroertyrights產權roertyrightstransferagency產權機構Insectionofassets資產清查Re-evaluationoffixedassets固定資產重估Assetaraisal資產評估roductiveassets經營性資產Non-roductiveassets非經營性資產Returnonassets資產收益Balancesheet資產負債表Consolidatedbalancesheet合并資產負債表ReformofState-OwnedEnterrises國有企業改革(二)273366410(3)472592253(4)470859593(b)29033564903513230547郵箱32305472QCAT-HNU9-YRNYX-724NKhtt://./SteueffortstoreformState-ownedenterrises加大國有企業改革力度ReadjustandreorganizeState-ownedenterrisesto調整改組國有企業促進資產重組romotere-arrangementofassetsandraisethe提高國有經濟的總體素質overallqualityoftheStatesectoroftheeconomyConcentrateonrejuvenatingState-ownedlarge集中力量抓好國有大型企業和enterrisesandenterrisesgrous企業集團Develotrans-regionalandinter-tradeenterrise發展跨地區跨行業的企業集團grousReform,reorganizationandugrading改革改組和改造Re-organization,association,merger,joint改組聯合兼并股份合作制artnershi,leasing,contractoeration租賃承包經營和出售andsell-offManagewelllargeenterrisesandadotaflexible抓好大的放活小的olicytowardssmallonesGivesmallState-ownedenterrisesgreaterfreedom放活國有小企業Standardizebankrutcyrocedures,encourage規范破產程序鼓勵企業兼并mergingofenterrisesandromotere-emloyment促進再就業Allowmoney-losingenterrisetomerger允許虧損企業兼并或破產orgobankrutDisersionofredundantemloyees分流富余人員Re-emloymentfunds再就業基金Conscientiouslystrengthentheoerationand切實加強企業經營管理managementofenterrisesStrengthenfinancialmanagementofenterrises強化企業財務管理Tightencontroloverextrabudgetaryfunds加強預算外資金管理Increasecaitalandreducedebtsthroughvarious多渠道增資減債channelsStrivetohelenterriseseliminatelossesand抓好企業扭虧增盈increaserofitsDevelovariousmodesofoerationandmarketing發展多種營銷方式Alleviateenterrises’socialburdens減輕企業的社會負擔Bytaingtheotentialandugradingthe通過挖潛改造technologyMechanismforselectingthesueriorandeliminating優勝劣汰機制theinferiorEnjoymoredecision-makingower享有更多的決策權Allowemloyeestoholdsomeshares允許職工持股Givemoreroductiveenterrisestheowertoengage給更多的生產企業自營出口權inexortindeendentlyrotecttheinterestsoftheworkingclass保護工人階級利益Technologicalugrading技術改造Reformofstate-ownedenterrises國有企業改革DeeeningofthereformofState-ownedenterrises深化國有企業改革Modernenterrisesystem現代企業制度Reorganizationofstate-ownedenterrises國有企業重組Transformtheenterrises’managementmechanismsofState-ownedenterrises轉換國有企業經營機制Adjustmentofindustrialstructure行業結構調整Industrialolicy產業政策Suortanddevelolargeenterrisesandreleasesmallenterrises支持發展大企業放開小企業Largeandmedium-sizedState-ownedenterrisescanbeturnedintocororateenterrises大中型企業可轉變為股份公司Smallerenterrisescanbecomeshareholdingco-oeratives小企業可轉變為股份合作制Readjusttheasset-liabilityratioofstate-ownedenterrises調整國有企業資產負債比State-ownedindeendentaccountingindustrialenterrises國有獨立核算企業ioneerenterrise試點企業Enlargetherightofself-management擴大自主權Otimizecaitalstructure優化資本結構Otimizeresourceallocation優化資源配置Otimizeinvestmentstructure優化投資結構Recaitalization調整資本結構Caitalreorganization資本重組romoterationalflowofroertyright促進產權合理流動Reducestafftoimroveefficiency減員增效Investmentriskmechanism投資風險機制rojectcaitalsystem項目資本金制度Legalersonresonsibilitysystem法人責任制Resonsibilityforone’sownrofitandloss自負盈虧Enterrisecontractmanagementresonsibilitysystem企業承包責任制Unreasonableeconomicstructure不合理的經濟結構Unreasonableroductstructure不合理的產品結構Reeatedconstruction重復建設Reeatedintroductionofforeignequimentandtechnology外國設備和技術的重復引進Regionalanddeartmentalrotectionism地區和部門保持主義Governmentsuervision政府監督Oeratingstrategy經營戰略Out-datedmanagementstyles落后的管理方式Backwardinmanagement管理落后Relyingongovernmentsubsidy依賴政府補貼Heavysocialsubsidy沉重的社會補貼Heavysocialburdens沉重的社會負擔Excessiveroductioncaacity過剩的生產能力Mergerandacquisition兼并與收購Encouragemerger鼓勵兼并referentialolicyforbankrutcyandmerger對破產和兼并企業的優惠政策Standardizebankrutcyrocedure規范破產程序reventfalsebankrutcy防止假破產Constructionofamulti-layersocialsecuritysystem建立多層次的社會保障制度Re-emloymentrojects再就業工程Re-emloymentofredundantworkers富余職工再就業Laid-offworkers下崗職工ENTERRISEANDCOMANY企業和公司Centralenterrise中央企業Localenterrise地方企業Backboneenterrise骨干企業Largeandmediumenterrise大中型企業State-ownedenterrise國有企業EnterrisesolelyfundedbytheState國有獨資企業State-ownedfirm國有公司國有企業Cororateenterrise股份制企業Collectiveenterrise集體企業Collectivefirm集體企業合作企業Townshienterrise鄉鎮企業artnershienterrise合伙企業Individualenterrise個體企業Foreign-fundedenterrise外資企業To500enterrises最大500家企業Smallbusiness小企業rimaryindustry第一產業Secondaryindustry第二產業Tertiaryindustry第三產業CororateLaw公司法TownshiEnterriseLaw鄉鎮企業法Indeendentlegalentities獨立法人Boardofdirectors董事會Boardofsuervisors監事會Shareholdersconference股東大會Entrereneur企業家Firm公司企業Comany公司Incororation公司Cororation股份公司Grouofenterrises企業集團Conglomerate企業集團綜合性大企業Comanylimitedbyshares股份有限責任公司Controllingcomany控股公司Holdingcomany控股公司Bankholdingcomany銀行控股公司Comanywithlimitedliability有限責任公司State-ownedholdingcomany國家控股公司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集團公司Large-scaleindustrialgrou大型工業集團Internationalconglomerate跨國企業集團Internationalcororation跨國公司Multinationalcororation跨國公司Multinationalmarketgrou跨國市場集團Bankinginstitution金融機構Bankingsector銀行部門Intermediarybank中介銀行Develomentbank開發銀行Commercialbank商業銀行Investmentbank投資銀行Creditbank信貸銀行Cooerativebank合作銀行Mortgagebank抵押銀行Clearingbank清算銀行Creditunion信用社Non-bankfinancialinstitution非銀行金融機構Financingcororation金融公司Securitiescomany證券公司Underwritingcomany擔保公司Loanandtrustcomany信托公司Insurancecomany保險公司Lifeinsurancecomany人壽保險公司Utilitycomany公共事業公司MERGERANDACQUISITION兼并與收購Reorganization重組Association聯合Merger兼并Acquisition收購Jointstockartnershi股份合作Leasing出租Contractoeration承包經營Auction拍賣Develotrans-regionalandtrans-industryenterrisegrous發展跨地區跨行業的企業集團Strategicacquisition戰略性收購Combinationofenterrise企業合并Concentricacquisition集中收購Conglomeratemerger集團企業合并Consolidationbylease租賃式合并Consolidationbymerger兼并式合并Leveragedbuy-out(LBO’s)杠桿收購Stockmerger股票兼并Verticalacquisition縱向收購Verticalmerger縱向兼并Verticalconsolidation縱向合并Verticalintegration縱向合并Horizontalmerger橫向兼并Horizontalacquisition橫向收購Horizontalcombination橫向合并同行業合并Horizontalintegration橫向聯合Acquisitioncost收購成本Acquiringenterrise收購方企業Cororatereorganization公司重組BankrutcyLaw破產法Bankrutcycodechater7---liquidation破產法第七章清算Bankrutcycode11---reorganization破產法第十一章重組Actofbankrutcy破產法案AntitrustLaw反托拉斯法Bankrutcycourt破產法庭Bankrutcydebtor破產債務人Bankrutcynotice破產公告Bankrutcyetition要求宣布破產Declarationofbankrutcy宣告破產Arrangementinbankrutcycourt破產法庭內的協調Arrangementoutofbankrutcycourt不經破產法庭的協調Creditor’sequity債權人權益Bankrutcytrustee破產受托人Creditor’smeeting債權人會議Creditorofbankrutcy破產債權人MARKETANDCOMETITION市場和竟爭Commoditymarket商品市場Securitiesmarket證券市場Bondmarket債券市場Stockmarket股票市場Futuresmarket期貨市場Otionsmarket期權市場roertyrightsmarket產權市場Caitalmarket資本市場Freemarket自由市場Labourmarket勞動力市場Fleamarket跳蚤市場Bearmarket股票市場的熊市Bullmarket股票市場的牛市Marketcometition市場竟爭Marketdeveloment市場開發Marketforecast市場預測Marketotential市場潛力Marketrisk市場風險Marketshare市場份額Seller’smarket賣方市場Buyer’smarket買方市場Marketabroad海外市場Marketability市場能力Marketable銷好的Marketingchannel銷售渠道Marketingstrategy銷售戰略Cometitionmarket竟爭市場erfectcometition完全竟爭Imerfectcometition不完全竟爭Low-levelcometition低水平竟爭Monoolisticcometition壟斷竟爭Cometitor竟爭對手Naturalmonooly自然壟斷Internationalmonooly國際壟斷Market市場bearmarket股票市場的熊市bondmarket證券市場bullmarket股票市場的牛市caitalmarket資本市場emergingmarketeconomic新興市場經濟majoritymarketeconomic成熟市場經濟marketabroad海外市場marketanalysis市場分析marketaroachtofairmarketvalue求得公平市場價值的市場法marketcometition市場竟爭marketdemandrice市場需求marketdeveloment市場開發marketeconomycountry市場經濟國家marketfactor市場因素marketforecast市場預測marketindex市場指數marketinformation市場信息marketinvestigation市場調查marketotential市場潛力marketquotation市場行情marketrelacementcost市場重置成本marketresearch市場調查市場研究marketrisk市場風險marketshare市場份額市場占有率marketvaluemethod市價法market-oriented面向市場的market-to-costmethod市價成本法roertyrightmarket產權市場seller’smarket賣方市場socialmarketeconomy社會主義市場經濟stockmarket股票市場Marketing營銷市場銷售marketingchannel銷售渠道市場渠道marketingcost銷售成本marketingmanager市場銷售markrtingstrategy市場經營戰略marketingsystem市場體系relationshimarketing關系營銷Asset,LiabilityAndEquity資產,負債和權益Assetmanagement資產管理Tangibleassets有形資產Intangibleassets無形資產hysicalassets實物資產Fixedassets固定資產Currentassets流動資產Currentassetlossesinsusense待處理流動資產損失Deferredassets遞延資產Otherassets其它資產Totalassets總資產Netassets凈資產Bookvalueoftheassets資產的賬面值Non-ledgerassets帳外資產Assetaccount資產賬戶Assetdisosal資產處置Assetdereciation資產舊Assetinventoryshorts資產盤虧Assetinventorysurlus資產盤盈Assetretirement資產報廢Assetrevaluation資產重估Caitalassets資本資產Monetaryassets金融資產Mortgageassets抵押資產Long-termassets長期資產Liability負債Liabilityaccount負債賬戶Directliability直接負債Currentliability流動負債Liabilityoutofbook賬外負債Long-termliability長期負債Bookdebt賬面負債Assetliabilityratio資產負債比Owner’sequity所有者權益Equityaccount權益賬戶Stockholders’equity股東權益referredstockequity優先股權益Cumulativereferredstock積累優先股Non-cumulativereferredstock非積累優先股Convertiblereferredstock可轉換優先股articiatingreferredstock參加優先股Non-articiatingreferredstock非參加優先股Callablereferredstock可贖回優先股Commonstockequity普通股權益Totalequity權益總額企業評價指標AssetsLiabilitiesRatio資產負債率QuickRatio速動比率CurrentRatio流動比率/Eratio市盈率CurrentLiabilitiestoNetWorth流動負債比凈資產TotalLiabilitiestoNetWorth總負債比凈資產FixedAssetstoNetWorth固定資產比凈資產InventoryTurnoverRatio存貨AssetstoSalesSalestoNetWorkingCaital銷售收入比流動資金凈值AccountsayabletoSales應付帳款比銷售收入ReturnonSales(rofitMargin)ReturnonAssets資產收益率ReturnonTotalAssets總資產收益率ReturnonShareholder’sEquity股東權益收益率ReturnonInvestment投資收益ReturnonNetWorth(ReturnonEquity)凈資產收益率收益表INCOMESTATEMENT銷售收入SalesRevenue減：銷售扣與讓Deduct:SalesDiscount&am;Allowance銷售收入凈值NetSalesRevenue減：銷售稅金Deduct:TaxonSales銷售成本CoatofSales銷售毛利GrossrofitfromSales減：管理費用Deduct:AdministrationExenses財務費用FinancialExenses銷售利潤rofitfromSales加：其它業務利潤lus:rofitfromOtherOerations營業利潤Oeratingrofits加：投資收益lus:InvestmentIncome營業外凈收入Non-OeratingRevenue以前年度利潤調整AdjustmentofEarningofriorYears利潤總額Totalrofits(BeforeTax)減：所得稅Deduct:IncomeTax凈利潤Netrofits合并資產負債表CONSOLIDATEDBALANCESHEET資產Assets流動資產CurrentAssets長期應收帳款Long-termReceivable長期投資Long-termInvestment固定資產FixedAssets原值OriginalCoat減：累計舊Deduct:AccumulatedDereciation凈值NetWorth在建工程Constructionin-rogress其它資產OtherAssets資產總額TotalAssets負債和權益Liabilities&am;Equity負債Liabilities流動負債CurrentLiabilities長期負債Long-termLiabilities負債合計TotalLiabilities少數股東權益MinorityInterests權益Equity實收資本aid-inCaital資本公積Caitalsurlus保留盈利RetainedEarnings權益合計TotalEquity負債和權益總額TotalLiabilities&am;EquityBALANCESHEET資產負債表ASSETS資產CashandEquivalents現金和視同現金AccountsReceivable應收帳款Inventories存貨OtherCurrentAssets其它流動資產TotalCurrentAssets流動資產總計Grossro.,lant&am;Equi.財產場房和設備原值AccumulatedDereciation累計舊Netroerty,lant&am;Equi.財產場房和設備凈值OtherAssets其它資產TotalAssets總資產LIABILITIES&am;EQUITY負債和權益DebtinCurrentLiabilities流動負債Accountsayable應付帳款IncomeTaxesayable應付所得稅OtherCurrentLiabilities其它流動負債long-termDebt長期負債DeferredTaxes遞延稅金OtherLiabilities其它負債MinorityInterest少數股東權益TotalLiabilities總負債referredStockEquity優先股權益CommonStockEquity普通股權益TotalStockholders’Equity股東權益總計TotalLiabilitiesandEquity負債權益總計Economic經濟的economicanalysis經濟分析economicandtechnicaldevelomentzone經濟技術開發區economicbase經濟基礎economiccommunity經濟共同體economiccooerationzone經濟協作區economiccrisis經濟危機economiccycle經濟周期economicderession經濟蕭條economicefficiency經濟效益economicentity經濟實體economicforecast經濟預測economicfoundation經濟基礎economicgrowthrate經濟增長率economicintegration經濟一體化economicmiracle經濟奇跡economicorder經濟秩序economicolicy經濟政策economicotential經濟潛力economicrosect經濟展望economicrecovery經濟復蘇economicsanctions經濟制裁economicsituation經濟形勢economicsystem經濟體制經濟制度economicvalue經濟價值EastAsiaEconomicRim東亞經濟圈Economics經濟學economicsofindustry工業經濟學economicsofmanagement管理經濟學economicsofscale規模經濟學Economy經濟closedeconomy閉關自守經濟commodityeconomy商品經濟economymeasure經濟手段economiesofscale規模經濟marketeconomy市場經濟mixedeconomy混合經濟lannedeconomy計劃經濟Enterrise企業Entrereneur企業家Enterreneurial企業家的enterreneurialcourage企業家的膽略enterreneurialsirit企業家精神Enterrise企業backboneenterrise骨干企業centralenterrises中央企業collectively-ownedenterrises集體企業combinedenterrise聯合企業enterriseaccounting企業會計enterrisedevelomentfund企業發展基金enterriselaw企業法enterrises’managementmechanisms企業管理機制foreign-fundedenterrises外資企業largeandmedium-sizeenterrises大中型企業localenterrises地方企業modernenterrisesystem現代企業制度money-lossingenterrises虧損企業state-ownedenterrises國有企業townshienterrises鄉鎮企業Accountant會計師CertifiedublicAccountant(CA)注冊會計師chiefaccountant總會計師costaccountant成本會計certifiedmanagementaccountant(CMA)注冊管理會計師certifiedublicaccountant(CA)注冊會計師Accounting會計會計學accountingclassification會計科目分類accountingcycle會計周期accountingequation會計方程式accountingfirm會計事務所accountinginformation會計信息accountingrincilesforbusinessenterrise企業會計原則accountingstatement會計報表accountingsystem會計系統accountingyear會計年度accrualbasisaccounting權責發生制會計方法記帳cashbasisaccounting現金會計方法記帳All-urosefinancialstatement通用財務報表AmericanInstituteofCertifiedublicAccountants美國注冊會計師協會（AICA)certifiedcoy正式核準的副本certifiedfinancialstatement經會計師證明的財務報表certifiedinvoice證實發票certifiedmanagementaccountant(CMA)注冊管理會計師certifiedublicaccountant(CA)注冊會計師annualaccounting年度決算annualaudit年度審計annualbalancesheet年終決算表annualbudget年度預算annualfinancialreort年度財務報告annualsummary年度匯總表summarybalancesheet資產負債匯總表Audit審計annualaudit年度審計auditcertificate審計證書AuditLaw審計法auditoffinancialstatement財務報表審計externalaudit外部審計legallyrequiredaudit法定審計Auditingfirm審計公司Auditor審計師Account帳戶會計科目accountingclassification會計科目分類accountbalance帳戶余額accountayable應付帳款accountreceivable應收帳款accumulationaccount累積帳戶assetsaccount資產帳戶bankaccount銀行帳戶caitalaccount資本帳戶cashaccount現金帳戶checkingaccount支票帳戶clearingaccount清算帳戶結算帳戶commissionaccount傭金帳戶costaccount成本帳戶deositaccount存款帳戶doubtfulaccount可疑帳戶equityaccount股本帳戶exensesaccount開支帳戶foreigncurrencyaccount外匯帳戶frozenaccount凍結帳戶grouaccount集團帳戶inventoryaccount存貨帳戶investmentaccount投資帳戶journalaccount日記帳ledgeraccount分類帳帳戶liabilityaccount負債帳戶overdrawnaccount透支帳戶roertyaccount財產帳戶savingsaccount儲蓄帳戶accruedexensesayable應計未付費用accruedincome應計收入accruedinterestonbonds應計債券利息accruedinterestoninvestment應計投資利息accuredinterestatable應計未付利息accruedliability應計負債accruedrofit應計利潤accruedtaxes應計稅款accumulatedamount累計額accumulatedearnings累計收益accumulatedfunds公積金accumulatednetincome累計凈收益accumulatedrofit累計利潤accumulatingcaital累計資本accumulatinglosses累計損失Acidratio流動比率actualassets實際資產actualcashvalue實際現金價值actualcaital實際資本actualcost實際成本actualdereciation實際舊actualvalue實際價值Adjusted調整后的adjustedacquisitioncost調整后購置成本adjustedbase調整后基數adjustedbookbalance調整后的帳面余額adjustedgrossincome調整后的凈收入adjustednetrofit調整后的凈利潤Adjustment調整adjustmentaccount調整帳戶Advance預付advanceaccount預付帳戶advancecharge預付費用advanceayment預先付款advancereceived暫收款Allocatedcost已分攤成本Allocatedcostoffixedassts固定資產舊Allocation分配分攤allocationofmarket市場分配allocationofurchaserice購置分攤（指成套設備）allocationofquota配額分配allocationofresources資源分配allocationofshares股金分配allocationotimum最優配置allocationstoaccountingeriods會計期間內的分攤Allotment撥款Amendment修改amendmentofregister變更登記AmericanSocietyofAraisers(ASA)美國評估師協會Amortization攤銷攤還amortizationfund償債基金amortizationofbondissuedexense債券發行費攤銷amortizationoffixedasset固定資產攤銷amortizationofloan分期償還貸款amortizationschedule攤銷表Amount數量總額合計amountguaranteed擔保額amountofinvestment投資額amountofsales銷售額financialstatementanalysis財務報表分析analysisofassetschanges資產變動分析analysisofbalancesheet資產負債表分析balancesheetevaluation資產負債表評價analysisofbusinessrofit企業利潤分析analysisofcaitalchanges資本變動分析analysisofchangesinfinancialosition財務狀況變動分析balancesheet資產負債表balancesheetaudit資產負債表審計balancesheetclassification資產負債表分類certifiedfinancialstatement經會計師證明的財務報表classifiedbalancesheet分類資產負債表currentaccountbalancesheet流動資產負債表currentaccountbalancesheet流動資產負債表analysisofvariance方差分析grossrofitanalysis毛利分析investmentanalysis投資分析marketanalysis市場分析macroanalysis微觀分析qualitativeanalysis定性分析quantitativeanalysis定量分析ratioanalysis比率分析returnanalysis回報分析salesanalysis銷售分析Analyticalmodel分析模型badaccount壞帳呆帳baddebtloss壞帳損失baddebtrecovey呆壞帳收回badtitle失效產權Balance余額結余差額平衡adversebalance收支逆差balancebudget平衡預算balanceofinternationaltrade國際貿易差額balanceofayment國際收支closingbalance期末差額creditbalance貸方余額foreigncurrencybalance外匯余額keebalance保持平衡lossbalance失去平衡negativebalance逆差retainedbalancefromforeignexchangerevenue外匯收入留成余額bookdereciation帳面舊book-entrysecurities記帳證券bookinventory帳面庫存bookofa