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流通中的现金money in circulation 狭义货币narrow money 广义货币broad money 最低生活保障系统a minimum living standard system 帐户Account 会计等式Accounting equation 会计系统Accounting system 一切险All Risks 美国会计协会American Accounting Association 美国注册会计师协会American Institute of CPAs 勾稽关系Articulation 资产Assets审计Audit 坏帐bad account 资产负债表Balance sheet 空白背书blank endorsed 簿记Bookkeepking 企业个体Business entity 股本Capital stock 承运货物收据cargo receipt 现金流量预测Cash flow prospects 商品目录catalogue 内部审计证书Certificate in Internal Auditing 管理会计证书Certificate in Management Accounting 注册会计师Certificate Public Accountant 中国证监会China Securities Regulatory Commission 中国四大商业银行Chinas Big Four commercial banks 封闭式基金close-ended fund 佣金commission 收货人consignee 公司Corporation 成本会计Cost accounting 成本加运费价格cost and freight CFR 成本加运保费cost insurance and freightCIF 成本原则Cost principle 债权人Creditor 分红cut a melon 呆帐dead account 通货紧缩Deflation 交货delivery 批露Disclosure 股息,红利dividend,bonus stock 低迷时期downturn 背书endorsed 实行股份制enforce stockholding system 费用Expenses 出口部export department 外部使用者External users 平安险F.P.A.(Free from Particular Average) 淡水雨淋险F.W.R.D.(Fresh Water Rain Damage) 面值face value 费改税feesfortax reform 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 筹资活动Financial activities 财务预测Financial forecast 财务报表Financial statement 外汇储备foreign exchange reservers 期货市场futures market 公认会计原则Generally accepted accounting principles 通用目的信息General-purpose inFORMation 基因改良产品geneticallymodified products 持续经营假设Going-concern assumption 会计办公室Government Accounting Office govern 钩损险Hook Damage 进口部import department 损益表Income statement 所得税income tax 参考价格indicative price 通货膨涨Inflation 询盘Inquiry 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者Internal users 投资活动Investing activities 知识经济knowledge-based economy 劳动密集型经济labour-intensive economy 负债Liabilities 管理会计Management accounting 海运提单marine bills of lading 国债national bonds 国有化nationalize;nationalization 负现金流量Negative cash flow 不良贷款non-performing loan 非劳动收入non-work income 被通知人notify 开放式基金open-ended fund 经营活动Operating activities 订货order 存款余额outstanding of deposits 所有者权益Owners equity 分批装运partial shipment 合伙企业Partnership 正现金流量Positive cash flow 记者招待会press conference 价目表price list 私有化privatize;privatization 积极的财政政策proactive fiscal measures 提高企业自主权promote independent decisionmaking by stateowned enterprises公关部public relations department 公有经济publicly owned economy 衰退时期recession 整顿市场秩序rectify the market order 国有股减持reduce states stake in listed companies 贸易管制restraint of trade 留存利润Retained earning 投资回报Return of investment 投资报酬Return on investment 收入Revenue 混杂、玷污险Risk of Intermixture and Contamination 渗漏险Risk of Leakage 串味险Risk of odor 锈蚀险Risk of Rust 销售条件sales terms and conditions 证券交易委员会Securities and Exchange Commission 股份制shareholding system; joint-stock system 托运单shipping order 短缺险Shortage Risk 独资企业Sole proprietorship 清偿能力Solvency 规格specification 稳定货币假设Stable-dollar assumption 国有股减持state stock reduction 现金流量表Statement of cash flow 财务状况表Statement of financial position 稳健的货币政策steady monetary policies 股东Stockholders 股东权益Stockholders equity 加强政府宏观调控作用streghten the governments macro - regulatory functions 罢工险Strikes Risk 偷窃提货不着险T.P.N.D.( Theft,Pilferage & Non-delivery) 税务会计Tax accounting 技术密集型经济technology-intensive economy 道琼斯工业平均指数the Dow Jones industrial average 第一大股东the first majority shareholder 恒生指数the Hang Seng index 交易薄弱thin trade 控股to become the majority shareholder/to take a controlling stake 扩大内需to expand domestic demand 增值税value-added tax 水渍险W.A./W.P.A(With Average or With Particular Average) 战争险War Risk 门面粉饰Window dressing 与去年同期数字相比的year-on-year 牛市, 多头市场bull market: 熊市, 空头市场bear market : 股息,红利 dividend or bonus stock国民生产总值 GNP (Gross National Product)人均国民生产总值 per capita GNP产值 output value鼓励 give incentive to投入 input宏观控制 exercise macro-control优化经济结构 optimize the economic structure输入活力 bring vigor into改善经济环境 improve economic environment整顿经济秩序 rectify economic order有效地控制通货膨胀 effectively control inflation非公有成分 non-public sectors主要成分 dominant sector实在的 tangible全体会议 plenary session解放生产力 liberate/unshackle/release the productive forces引入歧途 lead one to a blind alley举措 move实事求是 seek truth from facts引进、输入 importation和平演变 peaceful evolution试一下 have a go (at sth.)精华、精粹、实质 quintessence家庭联产责任承包制 family-contract responsibility system搞活企业 invigorate enterprises商品经济 commodity economy基石 cornerstone零售 retail发电量 electric energy production有色金属 nonferrous metals人均收入 per capita income使负担 be saddled with营业发达的公司 going concerns被兼并或挤掉 annexed or forced out of business善于接受的 receptive增额、增值、增长 increment发展过快 excessive growth抽样调查 data from the sample survey扣除物价上涨部分 price increase are deducted(excluded)实际增长率 actual growth rate国际收支 international balance of payments流通制度 circulation system总工资 total wages分配形式 FORMs of distribution风险资金 risk funds管理不善 poor management一个中心、两个基本点one central task and two basic points经济结构改革reform in economic structure剩余劳动力 surplus labor经营机制operative mechanism发挥市场的调节作用to give play to the regulatory role of the market经济和法律的杠杆economic and legal leverages经济计划和市场调节相结合to combine economic planning with market regulation农业 farming林业 forestry畜牧业 animal husbandry副业 sideline production渔业 fishing生产资料 means of production生活资料 means of livelihood/subsistence生产关系 relations of production生产力 productive forces公有制 public ownership私有制 private ownership全民所有制 ownership by the entire/whole people社会主义集体所有制 socialist collective ownership厉行节约,反对浪费 to practice strict economy and combat waste外资企业 foreign-funded enterprise合资企业 joint venture合作企业 cooperative enterprise独资企业 wholly foreign owned/funded enterprise世界贸易组织 World Trade Organization中国人民银行 Peoples Bank of China信息产业部 Ministry of InFORMation Industry国家发展计划委员会 State Development Planning Commission贷款无力偿还 loan defaults经济指标 economic indicators 社会总产值 total product of society 国民生产总值 GNP (Gross Domestic Product) 国内生产总值 GDP (Gross Domestic Product) 人均国内生产总值 GDP per capita 工农业总产值 gross output value of industry and agriculture 国民收入 national income 购买力平价法 purchasing power parity 财政收入 state revenue 社会商品零售总额 total volume of retail sales 社会零售物价总指数 general retail price index 百分点 percentage points 八五划划 the 8th Five-Year Plan for National Economic and Social Development 计划经济 planned economy 统购统销 state monopoly over purchase and marketing 市场经济 market economy 指令性计划 mandatory plan 指导性计划 guidance plan 市场调节 market regulation 第一、二、三产业 primary, secondary and tertiary industries 外向型经济 export-oriented economy 创汇型企业 foreign exchange-earning enterprise 劳动密集型 labor intensive 技术、智力、资本密集型 technology, knowledge or capital intensive 高附加值的深加工 down-stream processing with high added-value 优化资源配置 optimize allocation of resources 生产力 productive forces 生产资料 capital goods 科研成果产业化 industrialization of research findings 火炬计划 Torch Plan 技术入股 technology appraised as capital stock 风险投资 venture investment/capital 固定资产投资 investment in fixed assets 折旧费 depreciation cost 关系民生的产品 products vital to the peoples livelihood 供大于求 oversupply 供不应求 short supply 经济过热 overheated economy 抑制炒房地产热 stem frenzied and speculative trading in the property market 宏观调控 macro-economic control 经济杠杆 economic levers 产业政策 industrial policy 提高经济效益 enhance economic performance/returns 社会效益 social effect/returns 财政赤字(盈余 ) budget deficit(surplus) 外贸出口总额 gross foreign export value 外商直接投资协议金额 contracted foreign direct investment 实际利用外资 foreign investment in actual use 允许外商独资经营 allow full foreign equity operation 优惠条件 confessional terms; favorable terms 减免税收 tax reduction and exemption 合作方式 approaches to cooperation 出资方式 means of contributing investment 合营期限 contract term of a joint venture 贸易伙伴 trade partner 转口贸易 transit trade 外贸顺差 foreign trade surplus 交钥匙工程 turn-key project 招标承包制 bidding invitation contract system 招标出售技术 bids for technology 公开招标 call for bid; tenders 招标单 invitation for bid (IFB) 标书 bidding document 竟标 competitive bidding 投标 bid for a project 投标报价书 bid proposals 评标 bid proposal evaluation 开标 bid opening 中标 win a bid; be awarded a tender 拍卖 auction 租赁 leasing 保税区 bonded area; free trade area 实行全方位开放 practice multi-directional opening 知识产权 intellectual property rights 技术转让 technology transfer 可行性研究 feasibility study 意向书 letter of intent 投资环境 investment environment 跨国公司 transnational coorporation 基础设施 infrastructure 20年基本实现现代化 basically achieve modernization in 20 years 招商 attract investment 招商项目 project proposals for investment 加大改革力度 intensify reforms 一条龙服务 one package service 一支笔审批 one-chop approval 经济实力 economic capabilities 龙头 pacemaker; leading role 消灭失业 wipe out unemployment瓶颈 bottleneck 以工养农 use industrial income to finance agriculture 以路养路 use tolls to repay investment in road projects 下放审批权 delegate the authority to examine and approve to lower levels 统而不死,活而不乱 ensure a flexible control 良性循环 positive cycle 国民经济的支柱 mainstay of the national economy 格局初步形成 Pattern has taken initial shape. 理顺企业的产权关系 rationalize the property rights relationships of enterprises 政策性亏损 policy-related loss 三角债 chain debts 上不封顶,下不保底 set no ceiling limit and give no minimum guarantee 企业“工效挂钩” link total payroll with the performance of an enterprise 生意兴隆/冷淡 Business is booming/sluggish 质量信得过单位 quality trustworthy organization 批量生产 mass production 以销定产

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