商务英语名词解释及商务英语文章(带中文翻译)

1.

Budget

—预算anaccountofprobablefutureincomeandexpenditureduringastated,period,usu.ayearusedasaguideinmakingfinancialarrangements.2.

Return

—回报thegainfromaninvestment,eitherasincomeoryieldorasprofitonthesaleoftheinvestment.3.

Portfolio

—证券投资组合theentirecollectionofinvestmentsintheformofstocks,bonds,orcertificateofdepositsforpurposesotherthancontrolling4.

Royalty

—专利税moneypaidtotheownerofacopyrightforpermissiontopublishcopyrightmaterialandtotheownerofapatentforpermissiontouseapatenteddesign,usu.atagreedpercentageofthesellingpriceoftheproduct.5.

Patent

—专利权aspecialrighttoaninventortobetheonlypersontomakeandsell,ortoauthorizeotherstomakeandsellanewly-inventedmachineorprocess.6.

Non-tariffbarrier

—非贸易壁垒allformsofman-madeobstructionstointernationaltradeotherthantariffs,includingprohibitionsandquotas,etc.7.

Franchise

—经销权anarrangementbywhichamonopolyproducerorownergivesanotherpermissionfortheexclusiverighttomanufactureorselltheproductsinacertainarea.8.Purchasingpower

—购买力ofpersons,thepublic,havingthemoneytobuygoodsandservices.9.

PPP

—购买力平价purchasingpowerparity10.

tariff

—关税taxleviedbythecustoms11.barrierstotrade

—贸易壁垒anyactionbyagovernmenttolimitorpreventthefreeflowofgoodsinandoutofitscountry.12.primarycommodities

—初级产品thosecommoditiesnotprocessed,oronlyslightlyprocessed,usuallyfarmproduceorrawmaterials13.drawback

—退税dutiespaidonimportedgoodsthatarerefundedwhenre-exported14.specificduties

—从量税dutiesleviedonthebasisofquantity,weight,sizeetc.ofthegoods15.advaloremduties

—从价税dutiesleviedonthebasisofthepriceofthegoods16.carriage

—运费thepriceorcostoftransportation17.voluntaryoffer

—主动发盘anoffermadeontheinitiativeoftheofferer18.contractingparties

—缔约方signatoriesofanagreement19.forcemajeure

—[不可抗力]socialornaturalcalamitiesthattakeplacebeyondthecontrolofacontractingparty20.firmoffer

—持盘anofferwhosetermsandconditionsarebindingontheoffer21.offeree

—受要约人thepartytowhomanofferismade22.hyperinflation

—极度通货膨胀soaringofpricesbeyondcontrol23.inflation

—通货膨胀riseinpricesbroughtaboutbytheexcessdemand,expansionofmoneysupply,credittectionism

—贸易保护主义thetheoryofthesystemofdevelopinghomecountriesthroughdutiesandothermeansimposedoncompetitiveimports25.bilateral

—双边的oftwosides26.bundling

—捆绑式销售theexchangeofgoodsorservicesaretiedtogether27.creditors

—债权人apersontowhomoneownsmoney28.debtor

—债务人apersonwhoowesmoney29.default

—违约failtocarryoutanobligation30.draft

—汇票anunconditionalordertosomeonetopayasumofmoney31.remittance

—汇款thesendingofmoneyorthemoneysent32.drawer

—出票人thepersonwhoissuesadraft,usuallytheexporter33.drawee

—受票人thepersontowhomadraftisdrawn34.credit-worthiness

—资信beingbelievedoracceptedbyothersasreliableinmakingpayment35.applicantofanL/C

—出口信用证theimporterthatgoestoabankfortheestablishmentofanL/C36.beneficiary

—受益人thecompanythatcanmakeuseofanL/Ctogetpaidforitsexport37.confirmingbank

—保兑行thebankthataddsitsowncommitmenttoanL/C38.reimburse

—退款paybacktosomebodyfortheexpenseshehasspent39.cleancredit

—光票信用证acreditthatdoesnotrequireshippingdocumentsforpayment40.sightcredit

—即期信用证acreditbywhichpaymentcanbemadeuponpresentationofthedraft41.middleman

—中间商traderthroughwhomgoodspassbetweentheproducerandtheconsumer42.consignee

—收货人thepartyinthebillofladingtowhomthegoodsareshipped43.shippingmarks

—唛头whatisprintedontheouterpackingofgoodsassymbolforidentificationinthecourseoftransportation44.insurancepolicy

—保险单adocumentusedforcoveringpossiblerisks45.title

—抬头righttothepossessionofapositionorproperty46.insured

—被保险人apersoncoveredbyaninsurancepolicy47.premium

—保险费theamountpaidbyaninsuredforcoverageunderthecontract48.potentialloss

—潜在损失losswhichispossibletoincur49.claim

—索赔apaymentdemandedinaccordancewithaninsurancepolicy50.margin

—利润amountabovewhatisestimatedasnecessary51.underwriter

—保险公司apersonwhocarriesoninsuranceasabusiness52.invoice

—发票adocumentforthegeneraldescriptionofthegoodsandthepensation

—赔偿金somethinggivenorreceivedasanequivalentforloss54.pooling

—联营acombinationoffundsformedforcommonadvantage55.multi-modaltransportation

—多式联运transportthatcombinesroad,rail,seaandair56.redeem

—兑换torepayorpayoff,esp.loanstock,debenturesandpreferencesharesorstock57.settlement

—结算theactofpayingabill,debt,charge,etc58.exchangerate

—汇率thepriceatwhichonecurrencycanbeexchangedforanothercurrency59.moneycirculation

—货币流通moneyinthehandsofthepublicandbeingusedtopayforgoodsandservices60.devaluation

—货币贬值theactofagovernmentinreducingbylawtheexchangevalueofitscurrencyinunitsofgoldorascomparedwithothercurrencies61.reserve

—储备金moneyheldasidetomeetfuturedemand62.investment

—投资theactofputtingmoneytouseinsomethingofferingprofitablereturns63.quota

—配额alimitplacedbyagovernmentontheamountofimportsorcommodity64.VER

—自动出口限制anagreementbyacountry’sexportersorgovernmenttolimittheirexportsorgovernmenttolimittheirexportstoanotherellectualproperty

—知识产权certainnon-tangibleassetsheld,principallycoveringtheareasofpatentprotection,registeredtrademarksanddesigns,andcopy-right66.taxholiday

—免税期aperiodoftimeduringwhichtaxisnotlevied67.jointventure

—合资企业abusinesswheretheprovisionofriskcapitalissharedbetweentwoormorefirms68.gilts

—金边债券stocksissuedbygovernment69.cost-effective

—成本效益好producingoptimumresultsfortheexpenditure70.anti-dumping

—反倾销oneformofactionwhichmaybetakenbyagovernmenttoprotectindustriesfromunfaircompetitionbywhichgoodsaresoldatapricelowerthaninthecountrywheretheyaremanufactured71.mandate

—授权authoritygiventoperformaduty72.contractingparty

—缔约国acountryorfirmthatsignsalegalagreement73.Visibletrade有形贸易

:Theformofcommoditytrade,i.e.exportingandimportinggoodsproducedormanufacturedinonecountryforconsumptionorresaleinanother.(includingcashtransaction-bymeansofmoneyandmarket,andcountertrade)74.Invisibletrade无形贸易

:Theformoftransportation,communication,banking,insurance,consulting,informationetc.iscalledinvisibletradeorserviceindustries.75.FDI(foreigndirectinvestments)

ismadeofreturnsthroughcontrollingtheenterprisesorassetsinvestedinahostcountry.76.Portfolioinvestment证券投资

:Purchasesofforeignfinancialassetsforapurposeotherthancontrolling.77.Bonds债券:Thepapersissuedbyagovernmentorafirmwithpromisetopaybackthemoneylentorinvestedtogetherwithinterest.78.Licensing许可经营

:Inlicensing,afirmleasestherighttouseitsintellectualpropertytoafirminanothercountry.Theychooselicensingbecausetheydonothavetomakecashpaymentstostatbusiness,andcansimplyreceiveincomeintheformofroyalty.79.Franchising特许经营

:afirmcalledthefranchisee,isallowedtooperateinthenameofanother,calledthefranchiserwhoprovidestheformerwithtrademarks,brandnames,logos,andoperatingtechniquesforroyalty.80.Franchiser特许方

:Afirmwhoprovidesthefranchiseewithtrademarks,brandnames,logosandoperatingtechniquesforroyalty.81.Franchisee被特许方

:Afirmisallowedtooperateinthenameofanother.82.GNP国民生产总值

:GrossnationalProduct.Themarketvalueofgoodsandservicesproducedbythepropertyandlaborownedbytheresidentsofaneconomy.83.GDP国内生产总值

:GrossDomesticProduct.Themarketvalueofallgoodsandservicesproducedwithinthegeographicareaofaneconomy.84.PercapitaGDP人均国内生产总值

:ItiscalculatedbydividingitstotalGDPbyitspopulation,whichrevealstheaverageincomelevelofconsumers.85.Incomedistribution收入分布

:Theproportionsofitsrich,middleincomeandpoorpeople.86.Freetradearea自由贸易区

:Themembersremovebarrierstotradeamongthemselveswhilestilladoptseachownexternalpolicy87.Customsunion关税同盟

:Themembersremovebarrierstotradeamongthemselvesandadoptthesameexternalpolicy88.Commonmarket共同市场

:Themembersremovebarriersnotonlytotradebutalsotofactorsofproductionandadoptthesameexternalpolicy.89.EconomicUnion(EU)经济同盟

:Themembersremovebarriersnotonlytotradebutalsotofactorsofproduction,adoptthesameexternalpolicyandharmonizetheirtaxation,governmentexpenditure,industrypoliciesandusethesamecurrency.90.ParentMNCheadquarter跨国公司母公司，总部

istheoriginalinvestingmultinationalcorporation.ItisalsotheinternationalheadquartersoftheMNE.91.Homecounty母国

:Thecountrywheretheheadquarteroftheinvestorislocated.92.Hostcountry东道国

:Thehostcountryisaforeigncountrywheretheinvestoroperates.93.Absoluteadvantage绝对利益

:Itholdsthatacommoditywillbeproducedinthecountrywhereitcostsleastintermsofresources(capital,landandlabor)100.Comparativeadvantage比较利益

:Evenifacountryislessefficientthananotherintheproductionofbothcommodities,thereisstillabasisformutuallybeneficialtrade.1..Internationaltrade国际贸易

:Theexchangeofgoodsandservicesproducedinonecountrywiththoseproducedinanothersufficient.2.Importduties进口关税

:Tariffsleviedongoodsenteringanarea3.Exportduties出口关税

:Taxesleviedongoodsleavinganarea4.Most-favored-nation(MFN)treatment最惠国待遇

:Atarifftreatmentunderwhichacountryisrequiredtoextendtoallsignatoriesanytariffconcessionsgrantedtoanyparticipatingcountry5.Inquiry/enquiry询盘、询价

:Itismadebythebuyerstogetinformationaboutthegoodstobeorderedsuchasquantity,specifications,prices,timeofshipmentandotherterms.6.Quotation报盘

:Estimateofhowmuchsomethingwillcost7.Counteroffer还盘:

Newoffermadebytheoriginaloffereetotheoriginalofferer8.inflation:

Riseinpricesbroughtaboutbytheexcessdemand,expansionofmoneysupply,creditetc9.Barter易货贸易:

Thedirectexchangeofgoodsandservices,whichiscompletedinashortperiodoftime.10.Counterpurchase反向购买、互购贸易:

Theassumptionbyanexporterofatransferableobligationthroughseparatebutlinkedcontracttoacceptasfullorpartialpaymentgoodsandservicesfromtheimporterorimportingcountry.11.Buyback回购贸易:

Anagreementbyanexporterofplantandequipmenttotakebackinthefuturepartoftheoutputproducedbythesegoodsasfullorpartialpayment.12.Remittance汇付:

Thismethodisalwaysemployedbythepartieswhoarefamiliarwithandtrusteachother13.Documentarydraft跟单汇票:

Thedraftisaccompaniedbytherelevantdocuments.14.Documentarycollection跟单托收:

Itismeansofensuringthatthegoodsareonlyhandedovertothebuyerwhentheamountshownonabillofexchangeispaidorwhenthecustomeracceptsthebillasacontracttopaybyaspecifieddate.15.Sightdraft即期汇票:

Thedraftcallsforimmediatepaymentonpresentationtothedrawee.16.Usancedraft远期汇票

Termdraft=Tenordraft:Thedraftispayableatalaterdateonpresentationtothedrawee.17.Draft汇票:=Billofexchange

.Itisanunconditionalordertoabankoracustomertopayasumofmoneytosomeoneondemandoratafixedtimeinthefuture.18.billofexchange

—汇票writtenorderdrawnbythebeneficiaryonthebankforthepurposeofpayment19.Applicant

(OpenerorPrincipal)申请人:ThepersonwhoinstructshisbanktoissueanL/C.(theimporter)20.applicantofanL/C

:TheimporterthatgoestoabankfortheestablishmentofanL/C21.Openingbank(Issuingbank,Establishingbank)开证行:

Thebankthatissuesthecredit.22.Openingbank:

thebankthatissuestheletterofcreditiscalledtheopeningbank.23.Beneficiary受益人

:Theexporterinwhosefavorthecreditisopened24.Correspondentband往来行、关系行

:Thebankintheexporter’scountry,whichtheopeningbanksendsthecredittoit25.Advisingbank通知行:

Thebankintheexporter’scountry,whichadvisestheexportertheL/C,isreceived.26.Confirmingbank保兑行:

Thebankaddsitsconfirmationtothecredit.27.Payingbank付款行:

Thebankacceptsornegotiatesthebillofexchange.28.Negotiatingbank议付行:

Thebankbuystheexporter’sdraftsubmittedtoitunderacredit.29.Thedocumentarycredit跟单信用证:

Thecreditsthatrequireshippingdocumentstobepresentedtogetherwiththedraft.30.Revocablecredit可撤消信用证:

Thecreditscanbealteredorevencanceledwithoutconsultingwiththebeneficiary.31.Irrevocablecredit不可撤消信用证

:Thecreditthatcannotbeamendedorrevokedwithouttheconsentofalthepartiesconcerned.32.Confirmedcredit保兑信用证:

Thecreditisconfirmedbyabankotherthantheissuingbank33.Unconfirmedcredit不保兑信用

：Thecreditisn’tconfirmedbyanotherbank34.Sightcredit即期信用证:

Thecreditbywhichpaymentcanbemadeuponpresentationofthedraft35.usancecredit(Termcredit,Timecredit)远期信用证:

Thecreditbywhichpaymentcannotbemadeuntilaspecificdateoraspecifictimeafterthedateofaftersight.36.Transferablecredit可转让信用证:

Thecreditcanbetransferredbytheoriginalbeneficiarytooneormoreparties.37.Non-transferablecredit不可转让信用证:

Thecreditcannotbetransferred.38.Non-draftcredit无汇票信用证:

Thecreditthatpaymentoftobemadebypresentationofthedocumentswithouttheformalityofdrawingandpresentingadraft.39.Revolvingcredit循环信用证:

Thecreditstipulatedthatitsamountcanberenewedorreinstatedwithoutspecificamendmenttothecreditbeingmade.40.Commercialinvoice商业发票:

Thedocumentisthegeneraldescriptionofthequalityandquantityofthegoodsandtheunitandtotalprice.41.Legalholder合法持有人

isanownerofapropertywhoisentitledtoitbylaw42.Packinglist装箱单:

Thedocumentsgivesinformationsuchasthenumber,date,nameanddescriptionofthegoods,shippingmarks,packing,numberofpackages,specificcontentsofeachpackageanditsnetwithandgrossweightetc.43.Straightbilloflading记名提单:

Itismadeoutsothatonlythenamedconsigneeisentitledtotakedeliveryofthegoodsunderthebill.44.Commoncarrier公共承运人:

Itisprivatelyorpubliclyownedcompaniescommittedtoperformingamovementserviceofthesamequalityforallshippersonanequalbasisandwithoutdiscrimination.45.Contractcarrier契约承运人:

Individualcontractsmaybearrangedbetweentransportationusersandcarriers(thetransportationcompany).46.Insured被保险人，保户:

Thepersonwhotransferrisk.47.Insurer承保人:

Thepersonoracompanywhoassumerisk(theinsurancecompany,theunderwriter).48.Cargoinsurance货物保险:

Itisanactivityaimedatmovingtheburdenofriskfromtheshouldersoftheexportsandimporters,andplacingitupontheshouldersofspecialistrisk-bearingunderwriters.49.Marineinsurance海上保险:

Theinsuranceofshipsandtheircargoes.50.Insurance保险:

Itisasocialdeviceinwhichagroupofindividualstransferriskandprovidesforpaymentoflossesfromfundscontributedbyallmemberswhotransferredrisk.51.Directquote/quotation（汇率）直接标价:

Adirectexchangerateisthepriceofaforeigncurrencyintermsofthehomecurrency.1美元=6.8元外币为基准52.Indirectquote/quotation（汇率）间接标价:

Anindirectexchangerateisthepriceofhomecurrencyintermsofaforeigncurrency.53.Buyingrate买入价:

Itreferstotheratebywhichacommercialbankbuysacurrency.54.Sellingrate卖出价:

Itistheratebywhichabanksellsacurrency.55.Medialrate中间价

Itistheaverageofthebuyingrateandthesellingrate.56.SDR特别提款权:

SpecialDrawingRight.ItissometimescalledpapergoldandusedtosettleofficialtransactionattheIMF.57.Anti-dumping反倾销:

torestricttheexportexpansionofotherplan:商业计划futureactionstobetakenbyacompany,concerningproducts,production,market,investment,etc.59.collateral:propertyoranitemofvalueacceptableassecurityforaloanorotherobligation.担保物：被接受作为抵押或其他义务担保的财产60.stockexchange:证券交易市场amarketwherestocksandsharesareboughtandsoldunderfixedrules,butatpricesdeterminedbysupply&demand.61.retail:零售thesaleofgoodsorcommoditiesinsmallquantitiesdirectlytoconsumers.62.taxdeduction:anexpense费用thatataxpayerisallowedtodeductfromtaxableincome.63.policy:保单theprintedlegaldocumentstatingthetermsofinsurancecontractthatisissuedtothepolicyholder投保人bycompany.64.publicrelations:公关PR,theactivityofkeepinggoodrelationshipsbetweenanorganizationandthepeopleoutsideit.65.depression:aperiodofdrasticdeclineinanationalorinternationaleconomy,characterizedbydecreasingbizactivity,fallingprices,andunemployment.萧条，不景气：国家（或国际）经济不景气的一段时期，其特征是商业活动减少、价格下降、失业66.Tradedeficit:贸易逆差importsminusexportsofgoodsandservices.67.tradesurplus:贸易顺差exportsminusimportsofgoodsandservices.68.Balanceoftrade贸易支付差额thevalueofcountry’sexportsminusthevalueofitsimports.69.tradesanction:useofatradepolicyasasanction,mostcommonlyanembargo禁运imposedagainstacountryforviolatinghumanrights.70.tradereciprocity贸易互惠:thepracticebywhichgovernmentsextendsimilarconcessions让步toeachother,aswhenonegov’tlowersitstariffsorotherbarriersimpedingitsimportsinexchangeforequivalentconcessionfromatradingpartneronbarriersaffectingitsexports.71.venturecapital:Moneymadeavailableforinvestmentininnovativeenterprisesorresearch,especiallyinhightechnology,inwhichboththeriskoflossandthepotentialforprofitmaybeconsiderable.Alsocalledriskcapital风险资本：投放在富革新精神的企业或研究的资金，尤指用于高科技，其中亏损的风险和赢利的潜力可能都会很大也作riskcapital72.start-up:abizorundertaking事业thathasrecentlybegunoperation.73.balancesheet资产负债表,缩写B.S.:afinancialstatementthatreportstheassetsandequitiesofacompanyataparticulartime.一个公司或机构在指定日期的资产、负债和所有者投资的列表说明74.re-capitalization资本额的调整theactorprocessofchangingthecapitalstructureofacompany.75.stockmarket:aplacewherestocks,bonds,orothersecuritiesareboughtandsold.76.cashflow:Thecashreceiptsornetincomefromoneormoreassetsforagivenperiod,reckonedaftertaxesandotherdisbursements,andoftenusedasameasureofcorporateworth.现金流出量：在特定的一段时间内来自一项或数项财产，扣除税收和其它支付金额外所得的现金收入或净收入，常用来衡量公司的价值77.labor-intensive:requiringorhavingalargeexpenditureoflaborincomparisontocapital.78.marketshare:theproportionoftotalsalesvolumesofacertainmarketthatacompanyellectualcapital:assetsorcapitalintheformofknowledgepatentortechnology,etc.80.publiclytradedcompanies(PTC):companieswhosesharesaretradedinstockmarkets.81.emergingmarkets新兴市场:marketswhicharenewlyformedorhavejustcomeintoprominence.82.portfolioinvestment(有价)证券投资:investmentinsecuritiessuchasbondsandstockswiththeaimtoearninterestanddividendsratherthanparticipateinthemanagementofcompanies.83.stockturnover:库存[商品]周转率thenumberoftimesaparticularstockofgoodsissoldandrestockedduringagivenperiodoftime.84.leadtime订货至交货的时间：theperiodoftimebetweentheactualorderingofpartsorequipmentandthedeliveryofthem.85.dealerships：Afranchisetosellspecifieditemsinacertainarea.商品代理权：在某一区域内出售某特定商品的特许权86.economicrecession:Anextendeddeclineingeneralbusinessactivity,typicallythreeconsecutivequartersoffallingrealgrossnationalproduct.衰退：经济活动普遍而持续地衰败，尤指三个连续季度的社会总产品净值的下降87.depression:Aperiodofdrasticdeclineinanationalorinternationaleconomy,characterizedbydecreasingbusinessactivity,fallingprices,andunemployment.88.liquiditysqueeze流动性逃避:financialpressurecausedbyshortagesofnarrowingeconomicmargins.89.reversemerger(借壳上市)：itisaspecialkindofacquisitionthatenablesaprivatecompanytogetpublicly-listedinarelativelyshorttimeperiod.areversemergeroccurswhenaprivatecompanythathasstrongprospectsandiseagertoraisefinancingbuysapublicly-listedshellcompany(空壳公司)。90..moneymarket:Thetradeinshort-term,low-risksecurities,suchascertificatesofdepositandU.S.Treasurynotes.短期资金市场：一种短期、低风险的证券经营买卖市场，如银行存单和美国短期公债。91.bullmarket：amarket,especiallysecuritiesmarket,thatisgoinguporexpectedtogoup.92.margin:Thedifferencebetweenthecostandthesellingpriceofsecuritiesorcommodities.盈余：证券或商品的成本与销售价之间的差额93.realestate:Land,includingallthenaturalresourcesandpermanentbuildingsonit.不动产：土地，包括土地上的所有自然资源和永久性建筑94.hedgefund对冲基金公司：aninvestmentcompanythatuseshigh-risktechniques,suchasborrowingmoneyandsellingshort,inanefforttomakeextraordinarycapitalgains.95.sellshort:Tocontractforthesaleofsecuritiesorcommoditiesoneexpectstoownatalaterdateandatmoreadvantageousterms.卖空：订立合同出售自己在以后的某个时间才会拥有的证券或商品以便获得较有利的条款96.Acceptance承兑Anacceptancecreditcallfordraftstobedrawnatatenorforacceptancebytheissuingbankoranydraweenawedinthecredit.汇票承兑信用证要求汇票按规定在一定期限内由开证行或者其他在信用证上签名的收款人来检验。97.collection托收entrustbanksasintermediariestocollectthemoneyforthegoods委托银行作中间人收取款项98.Bill票据astatementofmoneyowedforgoodsorservices;demandpaymenttax

税收chargeagainstacitizen'spersonorpropertyoractivityforthesupportofgovernment;levyataxon99.option期权therighttobuyorsellpropertyatanagreedprice;therightispurchasedandifitisnotexercisedbyastateddatethemoneyisforfeited在外汇交易中，以契约形式规定的在某一特定日期或在未来某一日期，按规定的价格买（看涨期权）或卖（看跌期权）特定数量的基础票据权利。100.future期货Acurrencyfuture,alsoFXfutureorforeignexchangefuture.isafuturescontracttoexchangeonecurrencyforanotheratspecifieddateinthefutureataprice(exchangerate买卖双方约定于未来某一特定日期，以约定价格买卖的约定数量的商品。1.foreignexchange汇率,外汇pricebyonecurrencyforothercurrency;meansthesystemutilizedinfinancinginternationalpayments.一个用于支付国际金融付款的系统。2.taxbreak减税，所得税宽减额ataxdeductionthatisgrantedinordertoencourageaparticulartypeofcommercialactivity3.monopoly垄断onesellerbutmanybuyers.4.withholdingtax代扣所得税arethoseimposedbygovernmentsondividendinterestandroyaltypaymentstoforeigninvestors.代扣所得税是政府向国外投资者的股息、利息和特许权使用费的收入征收的税。5.value-addedtax增值税thistaxistypicallyleviedonthevalueaddedateachstageofproduction每一个产品增加的价值ordistribution6.balanceofpayments国际收支平衡accountskeeptrackofbothitspaymentstoanditsreceiptsfromothercountries.（一）WorldeconomyThejobscrisis失业危机It’scoming,whatevergovernmentsdo;buttheycanmakeitbetterorworse不论政府如何努力，失业危机已经到来。不过政府可以在这场危机中起到关键作用IllustrationbyBelleMellorNOTHINGevokesthemiseryofmassunemploymentmorethanthephotographsoftheDepression.Youcanseeitinthedrawnfacesofthemen,intheirshabbyclothes,intheireyes.Theirdespairspawnedpoliticalextremismthatleftastainonsociety;butitalsotaughtsubsequentgenerationsthatpublicpolicyhasavitalpartinalleviatingthesufferingofthosewhocannotgetwork.Thankstowelfareschemesandunemploymentbenefits,manyofwhichhavetheiroriginsinthosedarkdays,joblessnessnolongerplungespeopleintodestitution,atleastinthedevelopedworld.再没有什么比关于经济大萧条的照片更能让人体会大量失业的痛苦。这种痛苦显见于人们紧绷的面容，褴褛的衣衫，还有他们的眼神。由人们的绝望所引发的政治极端主义给社会留下污点；失业问题也使后人懂得公共政策在减轻失业痛苦方面所起到的重要作用。很多福利计划和失业救济金方案都发轫于那些灰暗的失业时期；受惠于这些计划，至少发达国家的人们不再因为失业而陷入穷困。Noteventhegloomiestpredictthattoday’sslumpwillapproachtheseverityoftheDepression,whichshrankAmerica’seconomybymorethanaquarter,andputaquarteroftheworking-agepopulationoutofajob.Butwiththeworldinitsdeepestrecessionsincethe1930sandglobaltradeshrinkingatitsfastestpacein80years,themiseryofmassunemploymentloomsnonetheless,andraisesthebigquestionposedintheDepression:whatshouldgovernmentsdo?即使是最悲观的预计都不认为眼下的衰退会接近大萧条的程度，后者使美国经济缩水四分之一，四分之一的就业人口失去工作。但随着世界经济出现自1930年代以来的最大幅度衰退以及全球贸易80年来的最快速萎缩，大规模失业的恶魇再度凸显，并且抛出了和大萧条时期一样的大问题：政府应该做些什么？Jointhequeue加入失业队伍IntherichworldthejoblossesarestarkestinAmerica,wheretherecessionbegan.Itsflexiblelabourmarkethasshed4.4mjobssincethedownturnbeganinDecember2021,includingmorethan600,000ineachofthepastthreemonths.Theunemploymentratejumpedto8.1%inFebruary,thehighestinaquarter-century.AnAmericanwholoseshisjobtodayhaslessofachanceoffindinganotheronethanatanytimesincerecordsbeganhalfacenturyago.Thatisespeciallyworryingwhenthefinancesofmanyhouseholdshavecometodependontwofullincomes.富裕国家的失业问题在衰退肇始的美国最为显著。自从07年12月经济陷入低迷以来，美国灵活的劳动力市场已经溢出了440万份失业，其中在过去三个月内每月产生了60万份。二月的失业率跃升至8.1%，是25年来的最高数字。比起有纪录的半个世纪内的任何时期，眼下失业的美国人更难再找到一份工作。特别是当很多家庭的财政依靠双职工收入的时候，这种情况尤其令人堪忧。ButitisalreadyclearthatunemploymentwillstrikehardfarbeyondAmericaandBritain.InJapanoutputisplungingfasterthaninotherricheconomies.Althoughunemploymentislow,rapidjoblossesamongJapan’sarmyoftemporaryworkersareexposingtheunfairnessofatwo-tierlabourmarketandstraininganegalitariansociety.然而显而易见的是，失业问题的沉重打击远不止于美国和英国。日本的生产量比其他富裕经济体下降得更快。尽管失业率尚低，但临时工当中快速增长的失业大军显示了“双层劳工市场”的不公平性，加剧了一个平等社会中的紧张。InEuropejoblessnesshasgrownfastestinplacessuchasSpainandIreland,wherebuildingboomshavecrashed,buthasonlybeguntoedgeupelsewhere.TheunemploymentratesinmanyEuropeancountriesarebelowAmerica’s,butthatmaybebecausetheirmorerigidlabourmarketsadjustmoreslowlytofallingdemand.GivenhowfastEuropeaneconomiesareshrinking,nobodydoubtsthatworseliesahead.Bytheendof2021,unemploymentinmuchoftherichworldislikelytobeabove10%.在欧洲，建筑业热潮遭遇重创的西班牙和爱尔兰等国失业速度增长最快，而在其他地方则初现端倪。很多欧洲国家的失业率都低于美国，但也许这只是因为它们有更加严格的劳工市场，从而对下降的市场需求适应更慢。面对着快速萎缩的欧洲经济，没有人会怀疑更糟糕的就业局面就在眼前。到2021年底，多数富裕国家的失业率可能会超过10%。Intheemergingworldthepatternwillbedifferent,buttheoutcomemorepainful.Astradeshrinks,millionsofworkersarelosingtheirfootholdonthebottomrungsoftheglobalsupplychain.Povertywillriseastheysinkintoinformalworkormovebacktotheland.TheWorldBankexpectssome53mpeopletofallbelowthelevelofextremepovertythisyear.发展中国家的情况就不一样了，只不过结果会更人头疼。随着贸易萎缩，数以百万计的工人正失去他们在全球供应链条底端的立锥之地。他们转向非正式工作或者回到农村，伴随而来的是贫困问题的抬头。世界银行预计，今年将有约5300万人降到极端贫困线以下。Politicsdictatesthatgovernmentsmustinterveneenergeticallytohelp.That’spartlybecausecapitalhastakensuchalargeshareofprofitsforsomanyyearsthatthependulumisboundtoswingbackandpartlybecause,havingjustgiventrillionsofdollarstothebanks,politicianswillbeunderpressuretoputvastamountsofmoneyintosavingjobs.Buthelpcannotbemeasuredindollarsalone.Badlydesignedpoliciescanbeself-defeating.Aftertherecessionsofthe1970s