1、环境保护类单词沙尘暴Sand/dust storms生态失衡Disruption of ecological balance温室效应Greenhouse effect全球变暖Global warming 淡水资源短缺Shortage of fresh water环保意识Environmental awareness生态系统Ecosystem2、市场类单词国有企业state-owned enterprise私人企业private enterprise垄断市场monopolize the market偷税漏税tax evasion跨国集团multinational corporation贸易制裁trade sanction贸易壁垒trade barriers中国加入WTO China's entry into WTO西部大开发Go-West Campaign乱摊派乱收费imposition of arbitrary quotas and service charge全球经济一体化integration with the global economyeconomic/financial crisis 经济/金融危机embezzlement of public funds 挪用公款demand exceeds supply/be in short supply 供不应求purchasing power 购买力share-holding system 股份制企业shareholders 股东stock exchange 股票交易市场bonds 债券interest rate利率fixed assets investment 固定资产投资gross national product(GNP) 国民生产总值drain of state owned assets 国有资产流失state-owned enterprise 国有企业private enterprise 私人企业debt/liabilities 债务commission 佣金，回扣monopolize the marke 垄断市场tax evasion 偷税漏税income tax of the individuals 个人所得税means of circulation 流通手段accounting-accountant 会计capital investment 资本投资capital regorganization 资产重组declare bankruptcy 宣布破产boycott foreign products 抵制外国产品revenue 财政收入expenditure 财务支出deficit 赤字net profit 净利润make profit 赢利boom/prosperity/thriving 繁荣declie/recession/depression 萎缩/衰退/萧条inflation 通货膨胀anti-dumping policy 反倾销政策budget 预算director of the board 董事长CEO(chief executive officer) 总裁franchise 特许经营chain store 连锁店logo 企业标志labor-intensive 劳动密集型mass production 大规模生产macroeconomics/microeconomics 微观/宏观经济学multinational corporation 跨国集团executive 管理/行政人员manufacturer 制造商quality control 质量管理after-sale service 售后服务trade sanction 贸易制裁trade barriers 贸易壁垒shortage of funds 资金短缺surplus 过剩merge r兼并deposit money 存款current account 活期帐户savings account 定期帐户clearance sale 清仓甩卖pay off debts 清偿债务integration with the global economy 全球经济一体化foundation 基金会China’s access to/entery into WTO 中国加入WTOwin the bid 中标registered trademark 注册商标franchised store 专卖店supplement a budget 追加预算overstock of finished productsECONOMY 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 软着陆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 and operation of State assets 建立国有资产管理，监督和营运体系Reform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and responsibilities, separating ownership from daily management and adopting scientific management 产权清晰，责权明确，政企分开，管理科学Regulation on the supervision and management of the state-owned enterprises 国有企业监督管理条例Laws and regulations on the administration of state-owned property 国有资产管理法律法规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 and self-reliance 自我约束Uphold the principle of separating the functions of government from those of enterprises and alter the government’s role in economic management 坚持政企分开的原则，转变政府经济管理职能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 overall quality of the State sector of the economy 提高国有经济的总体素质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 groups发展跨地区跨行业的企业集团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 and sell-off 租赁，承包经营和出售Manage well large enterprises and adopt a flexible policy towards small ones 抓好大的，放活小的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 or go bankrupt 允许亏损企业兼并或破产Dispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and management of enterprises切实加强企业经营管理Strengthen financial management of enterprises 强化企业财务管理Tighten control over extra budgetary funds 加强预算外资金管理Increase capital and reduce debts through various channels 多渠道增资减债Strive to help enterprises eliminate losses and increase profits 抓好企业扭亏增盈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 technology 通过挖潜改造Mechanism for selecting the superior and eliminating the inferior 优胜劣汰机制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 in export independently 给更多的生产企业自营出口权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 mechanismsof 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 p rofit 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’ e quity 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 SalesSales 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 o n 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 & EquityBALANCE 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Insurance保险credit insurance 信用保险insurance company 保险公司insurance coverage 保险范围insurance fund 保险基金insurance industry 保险业Bank银行all-purpose bank 通用银行bank account balance 银行存款余额bank balance sheet 银行财务状况表bank credit 银行信贷bank debt 银行债务bank discount rate 银行贴现率bank holding company 银行控股公司bank interest 银行利息bank line 银行信用额度bank loan 银行借款bank rate 银行贴现率bank reserve 银行准备金bank’s buying rate 银行买价bank’s call loan 银行同行拆借bank’s selling rate 银行卖价clearing bank 清算银行commercial bank 商业银行cooperative bank 合作银行mortgage bank 抵押银行Banking 金融，银行业banking institution 金融机构Banking Law 银行法banking sector 银行部门Check 检查，核对，支票check account 支票帐户check for transfer 转帐支票check up account 对帐Cheque 支票Credit 信用，信贷credit agency 信贷机构credit analysis 信用分析credit and loan 信贷credit bank 信贷银行credit capacity 信贷能力credit capital 信贷资金credit card 信用卡credit crisis 信贷危机credit rating 信用评级credit risk 信贷风险credit standing 商业信誉credit union 信用社rural credit cooperatives 农村信用社urban credit cooperatives 城市信用社Creditor 债权人creditor bank 债权银行creditor country 债权国creditor of bankruptcy 破产债权人creditor’s equity 债权人权益creditor’s meeting 债权人大会secured creditors’ committee 有抵押债权人委员会unsecured creditors’ committee 无抵押债权人委员会Crisis 危机crisis export 转嫁危机crisis of confidence 信任危机Cumulative 累积的cumulative balance 累积余额cumulative preference share 累积优先股份Currency 货币currency crisis 货币危机currency devaluation 货币贬值currency revaluation 货币增值Discount 贴现，折扣，减价debt discount 债务贴现discount bank 贴现银行discount bond 按面值折价发行的债券discount cash flow 现金收支折现法discount factors 贴现系数表discount for cash 贴现discount interest 贴现利息discount liability 折价债务discount loan 贴现贷款discount market 贴现市场discount method 折扣方法discount of bill 票据贴现discount on share 股票折价discount on stock 股本折价discount rate 贴现率，折扣率discount securities 折扣证券Discounted 已贴现的，已折扣的discounted cash flow technique 现金流量折现法discounted present value 贴现后的现值Interest 利息，股利interest free deposit 无息存款interest free loan 无息贷款interest income 利息收益interest on principal 本息interest rate on deposits 存款利率interest rate risk 利率风险interest-rate cuts 利率下调interest-rate reductions 利率下调Loan 贷款，借贷，借款loan bank 贷款银行loan capital 借贷资本loan financing 贷款筹措loan fund 贷款基金loan guarantee 贷款担保loan interest 贷款利息loan receivable 应收贷款loan-deposit ratio 贷款存款比率allocations of special drawing rights 特别提款权分配额Duty关税Dumping 倾销dumoing code 反倾销法案dumoing duty 倾销税dumping export 倾销出口dumping price 倾销价格Duration 期限Duty 关税countervailing duty 分倾销性关税duty drawback 关税退税duty free 免税merger and acquisition兼并与收购Acquiring enterprise 购方企业Acquisition （公司间的）收购，获得acquisition agreement 收购协议acquisition approach 收购方法acquisition criteria 收购标准acquisition cost 收购成本acquisition price 收购价格acquisition process 收购过程acquisition program 收购程序acquisition value 购置价值friendly acquisition 善意收购(hostile takeover) 敌意收购internal acquisition team 内部收购小组international acquisition 国际收购Horizontal 水平的，横向的horizontal acquisition 横向收购horizontal combination 横向合并，同行业合并horizontal integration 横向联合horizontal merger 横向兼并Vertical 垂直的，纵向的vertical acquisition 纵向收购vertical consolidation 纵向合并vertical integration 纵向合并vertical merger 纵向兼并Leverage 杠杆作用，借贷机会Leveraged buy-out (LBO’s) 杠杆收购Leveraged lease 杠杆租赁Bankrupt破产bankrupt’s assets 破产者的财产Bankruptcy 破产act of bankruptcy 破产法案arrangement in bankruptcy court 迫产法庭调解bankruptcy administrator 破产管理人bankruptcy amendment act 破产修正案bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）bankruptcy code chapter 11--- reorganization 破产法第11章(重组）bankruptcy court 破产法院bankruptcy debtor 破产债务人bankruptcy judge 破产判决bankruptcy law 破产法bankruptcy notice 破产公告bankruptcy ordinance 破产条例bankruptcy petition 要求宣布破产bankruptcy proceedings 破产程序bankruptcy rules 破产规定bankruptcy trustee 破产受托人declaration of bankruptcy 宣布破产bankrupt’s assets 破产者的财产Bankruptcy 破产act of bankruptcy 破产法案arrangement in bankruptcy court 迫产法庭调解bankruptcy administrator 破产管理人bankruptcy amendment act 破产修正案bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）bankruptcy code chapter 11--- reorganization 破产法第11章(重组）bankruptcy court 破产法院bankruptcy debtor 破产债务人bankruptcy judge 破产判决bankruptcy law 破产法bankruptcy notice 破产公告bankruptcy ordinance 破产条例bankruptcy petition 要求宣布破产bankruptcy proceedings 破产程序bankruptcy rules 破产规定bankruptcy trustee 破产受托人declaration of bankruptcy 宣布破产Bond债券，证券，公债bond broker 债券经纪人bond creditor 债券债权人bond discount 债券折价bond issue 债券发行bond market 债券市场bond premium 债券溢价bond rating agency 债券评级机构bond yield 债券收益callable bond 通知偿还债券convertible bond 可转换债券government bond 政府债券junk bond 拉圾债券listed bond 挂牌债券，上市证券mortgage bond 抵押债券municipal bond 市政债券preference bond 优先债券，优先股registered bond 记名债券treasury bond 国库债券unlisted bond 未挂牌债券，未上市证Business administration企业管理，工商管理business assets 营业资产business competition 商业竟争business credit 商业贷款business efficiency 经济效率business entity 企业实体business ethics 商业道德business license 营业执照business management 企业管理business performance 经营成绩business policy 经营方针business representative 商务代表business risk 经营风险business strength 业务实力business tax 营业税business valuation 经济评价，企业评估Centralization 集中管理方式，集中化centralization and decentralization 集中与分散Management 管理Manage 管理，经营Managrd 管理的，经营的Management 管理central management 集中管理enterprise’s management 企业管理management accounting 管理会计management by objectives (MBO) 目标管理management decision 管理决策management function 管理职能management qualitymanagement information system 管理信息系统personnel management 人事管理Manager 经理，管理人员，经营者accounting manager 会计主管assistant general manager 助理，副总经理general manager 总经理Managerial 管理的managerial decision-making process 管理决策程序managerial economics 管理经济学managerial know-how 管理专门知识Loan 贷款，借贷，借款loan bank 贷款银行loan capital 借贷资本loan financing 贷款筹措loan fund 贷款基金loan guarantee 贷款担保loan interest 贷款利息loan receivable 应收贷款loan-deposit ratio 贷款存款比率Capital资本，股本additional paid-in capital 追加股本金borrowed capital 借入资本business capital 企业资本capital account 资本帐户capital accumulation 资本积累capital appreciation 资本增值capital and liability ratio 资本负债比率capital appreciation 资本增值capital assets account 资本资产账户capital authorized 法定资本，核定资本capital budget 资本预算capital construction investment 基本建设投资capital cost 资本成本，资本费用capital credit certificate 资本信用证书capital deficit 资本亏损capital export country 资本输出国capital in cash 现金资本capital in budget 预算内资金capital increase 增资capital input 资本投入capital investment 资本投资capital lease 资产租赁capital loan 资本借贷capital loss 资本损失capital market rate 资本市场利率capital net worth 资本净值capital paid in 实收资本，已缴资本capital ratio 资本比率capital reorganization 资本重组，资本改组capital reserve 公积金，准备金capital shortage 资金短缺capital stock 股本，股金总额capital structure 资本结构capital surplus 公积金，资本盈余capital transfer tax 资本转移税capital turnover 资金周转，资本周转capital value 资本价值circulating capital 流动资本，流通资本commodity capital 商品资本constant capital 不变资本corporate capital 公司资本current capital 流动资本dead capital 呆滞资本disposable capital 闲置资本entity capital 自有资本financing capital 金融资本group capitals 集团资本idle capital 呆滞资本monetary capital 货币资本net working capital 净流动资金nominal capital 名义资本，额定资本original capital 原始投资private capital 私人资本production capital 生产资本return on capital 资本收益率share capital 股本venture capital 风险资本，投机资本weighted average cost of capital(WACC) 加权平均资本成本Capital-intensive 资本集约型的，资本密集型的Capitalization 资产化capitalization rate 资产化率capitalization ratio 资产构成比率Stock股票，股份American Stock Exchange(AMEX) 美国证券交易所New York Stock Exchange(NYEX) 纽约证券交易所stock acquisition 股票收购stock and bond 股票和债券stock authorized 额定股本stock averages 股份平均指数stock bonus 股份红利stock capitalization 股份资本化stock certificate 股票stock common 普通股stock dividend 股利，股息stock equity securities 股权证券stock exchange 股票交易所stock exchange firm 证券公司stock index 证券指数stock index futures 股票指数期货stock insurance company 股票保险公司stock ledger 存货簿，股东名册stock market credit 股票市场信用stock market quotation 股市行情stock merger 股票兼并stock option 股票购买权stock ownership 股权stock preferred 优先股stock premium 股票溢价stock purchase warrant 购股证stock transfer 股票转让stock-for asset reorganization 股票资产交换式重组stock-for stock reorganization 股票股票交换式重组voting stock 有投票权的股票NYSE New York Stock Exchange 纽约证券交易所AMEX American Stock Exchange 美国证券交易所。