政治经济类词汇You are the visitor of No. 1312Deepening 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,抓住机遇，深化改革opening wider to the rest of the world, promoting development, 扩大开放，促进发展，maintaining stability 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 ofmanagement 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 householdNarrowing 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 mode into intensive one 粗放型经济转变为集约型经济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 overdemand 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 ofmanagement 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 for its profits and losses, seek self-development and self-reliance 自主经营，自负盈亏，自我发展，自我约束Uphold the principle of separating the functions of government from those of enterprises 坚持政企分开的原则alter the government’s role in economic management 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 promote re-arrangement of assets 调整改组国有企业促进资产重组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 enterprises and enterprises groups 集中力量抓好国有大型企业和企业集团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 partnership, leasing, contract operation and sell-off 改组，联合，兼并，股份合作制租赁，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, 规范破产程序encourage merging of enterprises 鼓励企业兼并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 extrabudgetary 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 enterprise s’ 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 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 beturned 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-offworkers 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 销售战略政治经济类词汇二Competition market 竞争市场Perfect competition 完全竞争Imperfect competition 不完全竞争Low-level competition 低水平竞争Monopolistic competition 垄断竞争Competitor 竞争对手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selle r’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 Assets to Sales 存货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 Equit y 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INCOME STATEMENT 收益表Sales Revenue 销售收入Deduct: Sales Discount & Allowance 减：销售折扣与折让Net Sales Revenue 销售收入净值Deduct: Tax on Sales 减：销售税金Coat of Sales 销售成本Gross Profit from Sales 销售毛利Deduct: Administration Expenses 减：管理费用Financial Expenses 财务费用Profit from Sales 销售利润Plus: Profit from Other Operations 加：其它业务利润Operating Profits 营业利润Plus: Investment Income 加：投资收益Non-Operating Revenue 营业外净收入Adjustment of Earning of Prior Years 以前年度利润调整Total Profits(Before Tax) 利润总额Deduct: Income Tax 减：所得税Net Profits 净利润CONSOLIDATED BALANCE SHEET 合并资产负债表Assets 资产Current Assets 流动资产Long-term Receivable 长期应收账款Long-term Investment 长期投资Fixed Assets 固定资产Original Coat 原值Deduct: Accumulated Depreciation 减：累计折旧Net Worth 净值Construction in-progress 在建工程Other Assets 其它资产Total Assets 资产总额Liabilities & Equity 负债和权益Liabilities 负债Current Liabilities 流动负债Long-term Liabilities 长期负债Total Liabilities 负债合计Minority Interests 少数股东权益Equity 权益Paid-in Capital 实收资本Capital surplus 资本公积Retained Earnings 保留盈利Total Equity 权益合计Total Liabilities & Equity 负债和权益总额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’ Equ ity 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。