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标题: 中英文资产负债表 [打印本页]

作者: waltex 时间: 2008-12-12 15:20 标题: 中英文资产负债表

" ~" L0 R2 N" ]& l' ^
资   产                       ASSETS
流动资产：             CURRENT ASSETS：
现   金             Cash on hand/ ]  P" Y3 H% C* _
银行存款             Cash in bank$ ~. I: R) f( A# Y) S
有价证券             Marketable securities! q0 ]% `! A' w$ R7 Y  m
应收票据             Notes receivable
应收账款             Accounts receivable# m* M* g7 M" |  E
  减：坏账准备         Less：Provision for bad debts+ _1 q9 f# j- ?8 a
预付帐款             Advances to suppliers
其他应收款           Other receivables
待摊费用             Deferred and prepaid expenses
存   货             Inventories
减：存货变现损失准备     Less：Provision for loss on realization of inventories& i; R' r( X) h% K
一年内到期的长期投资     Long-term investments maturing within one year  @0 i5 C" n% y" x% P& l
其他流动资产         Other current assets2 x4 x; t( p, z+ y. e
流动资产合计         Total current assets
长期投资：             LONG TERM INVESTMENTS2 @$ N0 n( C3 i2 i0 `7 ~' `9 f
长期投资             Long-term investments
一年以上的应收款项     Receivables collectable after one year/ D- g7 J- R0 Q8 T8 `5 _# C
固定资产：             FIXED ASSETS：
固定资产原价         Fixed assets-cost# v* M, `: K4 F  ^" q% B
  减：累计折旧         Less：Accumulated depreciationcost! z# M# ~3 R/ |; |; g
固定资产净值         Fixed assets-net value9 p* x! y' q" l2 ?1 U3 `: L0 m! E: T
固定资产清理         Disposal of fixed assets
在建工程：             CONSTRUCTION IN PROGRESS$ `) m- T0 r0 Q+ k1 A* y
在建工程             Construction in progress0 X0 S. C) b& ]! U/ e6 |! b- [. [
无形资产：             INTANGIBLE ASSETS：8 g3 E6 x& R/ v8 g, n$ Q' s
场地使用权           Land occupancy righ
工业产权及专有技术     Industary property rights and proprietary technology
其它无形资产         Other intangible assets
无形资产合计           Total intangibles assets：. A' U1 Q+ z4 r. @
其它资产：             OTHER ASSETS：
开办费             Organization expenses' C4 z2 y) O8 H0 h
筹建期间汇兑损失       Exchange loss during start-up period+ Z$ a: U8 V( L  t2 [, R
递延投资损失         Deferred loss on investm
递延税款借项         Deferred taxes debi- @( y( C1 F( o& M: z
其它递延支出         Other deferred expense
待转销汇兑损失         Unamortized cxehangs loss- d$ I( X0 E, L) i! F7 P. ^: P% L
6 p& N+ v4 G1 W1 D
  负债及所有者权益 LIABILITIES AND OWNER'S EQUITY* N, l( s% ~+ N# S
流动负债：         CURRENT LIABILITIES：1 D) D/ ^! n' S/ {
短期借款           Short-term loans
应付票据           Notes payable
应付账款           Accounts payable
应付工资           Accrued payroll6 |* K4 ]& D5 `, ^  @! N  M
应交税金           Taxes payable
应付股利           Dividends payable. s- t& R( L  E! Z8 R
预收货款           Advances from customers4 }' Z; o8 d, k6 ?4 n- R  ~- _+ ~
其它应付款         Other payables) w9 T0 w' V+ v$ h5 O" _4 e8 O. _- Z! E
预提费用           Accrued expense
职工奖励及福利基金   Staff and worker's bonus and welfare fund( `' @. t1 `0 F" j: m/ u$ a7 d& {1 Q
一年内到期的长期负债   Long-term liabilities due within one year
其他流动负债         Other current liabilities" a: ^7 O& c9 t& Z6 H1 [3 l
流动负债合计         Total current liabilities
长期负债：         LONG-TERM LIABILITIES：
长期借款           Long-term loans
应付公司债         Dividends payable4 @8 _7 k7 Q4 X9 `0 S. u' r
应付公司债溢价（折价） Premium(discount)on debentures payable
一年以上的应付款项   Payables due after one year
长期负债合计       Total long-term liabilities
其他负债：       OTHER LIABILITIES
筹建期间汇兑收益     Exchange gain during start-up period8 e3 K% F# t8 d6 r- p% N
递延投资收益       Deferred gain on investments- E0 {  Z1 C6 K. R( l, r4 m
递延税款贷项       Deferred tax credits
其他递延贷项       Other deferred credits: H6 T7 M! e5 M8 ]$ w
待转销汇兑收益     Unamortized exchange gain3 J$ w/ I3 A' o5 R
其他负债合计         Total other liabilities) \2 _% G6 P+ M5 E) ~0 N! g5 f. z
负债合计           Total liabilities& h* s2 e: C8 D! G* p9 a
所有者权益：       OWNER'S EQUITY& p: f. E% U5 [
资本总额 Registered capital (货币名称及金额currency and amount___)/ I3 M4 L% _9 |
实收资本 Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)
其中：
  中方投资 Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
  外方投资 Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___)
减：已归还投资   Less：Investments returned
资本公积         Capital surplus# I% p, q: O1 D( ^+ U
储备基金         Reserve fund7 w' a: E  _+ B+ l: n
企业发展基金       Enterprise expansion fund+ T2 q- v  e/ {$ u, h
利润归还投资       Profit capitalised on return of investments& |$ y/ M9 v& M) O8 c$ z
本年利润         Current year net income: I1 u0 \, Q7 h# U7 T- e! O6 D8 M
未分配利润       Undistributed profit2 _) ?  q0 ~& p* }
所有者权益总计     Total owner's equity8 E8 g9 }5 C' N
负债及所有者权益总计   TOTAL LIABILITIES AND OWNER'S EQUITY! x) c( N3 T- v

作者: chinaren100 时间: 2008-12-26 10:10 标题: Re:中英文会计词汇

Account 帐户* Q9 I" I- O& g- w7 u- L' z' u
Accounting system 会计系统
American Accounting Association 美国会计协会 $ V+ R/ Y% P0 @+ i# S
American Institute of CPAs 美国注册会计师协会 " K' W5 {5 V+ _$ m& |# I* z  z* w9 U! I
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记 3 M) F# z; d( e" M; C' _/ L
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书
Certificate Public Accountant注册会计师 " f% O1 K: f8 b0 R0 [
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计 0 i7 m: L' V* s8 l0 l
Financial Accounting Standards Board 财务会计准则委员会
Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则   B, k$ h  I) h& ~9 d
General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表 * k9 R; y# c7 F- Q& J4 a7 q. {, W
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会
Integrity 整合性 6 }  o* ^& V; n# I) ]. A( C
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署 " q( p5 e+ r" Y4 x
Internal users 内部使用者
Management accounting 管理会计 ( m+ D* l1 @0 n
Return of investment 投资回报 . }8 I- L3 @# L9 |8 U8 ]
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会
Statement of cash flow 现金流量表
Statement of financial position 财务状况表 7 @! I! ]+ k6 I% d
Tax accounting 税务会计 - ?. p4 a6 l# H: }- J3 S1 t
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体 5 g8 j( `* O1 ^$ ]0 D& W4 m  j; ?8 z6 M
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩 6 t. t) v  Y3 A0 r
Disclosure 批露 & B/ V8 ?6 r) f2 q
Expenses 费用 ; p& Q$ f2 b2 B6 d
Financial statement 财务报表 % y7 w% d6 d# ]7 n, S
Financial activities 筹资活动   g  _. {; x6 E3 `. b) `
Going-concern assumption 持续经营假设6 R2 _9 H0 U, w7 Y4 E6 K! i7 E0 X
Inflation 通货膨涨
Investing activities 投资活动 ! r6 u# D7 f/ p3 F- G) N8 H' i# r: h
Liabilities 负债 ! a* H4 J& P, G
Negative cash flow 负现金流量 0 Y  a3 h( A: p- u. M
Operating activities 经营活动
Owner's equity 所有者权益 2 v0 p7 s5 B7 z  `0 l" F: x) ^
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入 9 l1 H# E" t( A6 i" K$ i4 u
Sole proprietorship 独资企业   N9 D7 S6 h, ]8 H9 v
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Stockholders 股东
Stockholders' equity 股东权益
Window dressing 门面粉饰

作者: chinaren100 时间: 2008-12-27 20:19

付款方法   A/ b$ Y# p  N% n
mode of payment & v: H: h% U6 B8 ]
现金付款 , Y0 A4 f2 A1 n( q
payment by cash||cash payment||payment by ready cash 7 h: j- V# C/ ~9 [% K
以支票支付 1 }: ]! F: a4 k
payment by cheque
以汇票支付 ' X' G% _: o; p7 J6 n' P, B, H- Z) p
payment by bill ' K+ d9 H& }. B5 ]7 U3 j; {( M! e
以物品支付
payment in kind
付清||支付全部货款
payment in full||full payment
支付部分货款||分批付款 5 `2 ]; O) P+ I4 W
payment in part||part payment||partial payment 3 u  O. a0 ]3 H0 ?
记帐付款||会计帐目内付款
payment on account
定期付款 7 X4 l, G, Q1 y) J0 r) X+ `" D: d3 j
payment on term   B* q% a8 S3 ?- |& h
年分期付款
annual payment
月分期付款 " N& M. r. z1 o+ A
monthly payment||monthly instalment   v# P6 j( A- j& d
延滞付款 8 L, O* w7 Y6 D, Y
payment in arrear # p8 z& }' n% O
预付货||先付
payment in advance||prepayment 5 U# n0 ]$ g" S5 E' r4 J
延付货款 8 P0 N7 _. Y2 R$ y! g8 ?
deferred payment
立即付款 9 d4 e9 G1 g. R: g: }
prompt payment||immediate payment
暂付款 ! t% n" Z! ]( E/ D7 s
suspense payment " s' |( [0 R% G, y' [
延期付款 / b8 I" L" V; B# A0 H/ f
delay in payment||extension of payment
支付票据 ! d4 @- t5 i/ `' N& Z% H
payment bill 0 R# R" I* {/ G% p
名誉支付||干与付款
payment for honour||payment by intervention ; a0 i/ N7 w& k% G" ~
结帐||清算||支付 2 v5 q1 `! ?0 F7 H  [: d1 V
settlement
分期付款 ( R. F' O# l, }9 U$ n' V- c
instalment
滞付||拖欠||尾数款未付
arrears
特许拖延付款日
days of grace
保证付款 6 q  R: {* A( v6 `
del credere
付款
to pay||to make payment||to make effect payment # A" E) ?( r4 |2 c9 W! u
结帐 , ?( \  c& I9 H7 Z; n0 h
to settle||to make settlement||to make effect settlement||to square||to balance; t' O: V  q$ w
支出||付款   G) K! I; f& c, U, [
to defray||to disburse
结清 1 H' o" ?9 Z% w+ s3 Q% I
to clear off||to pya off - j9 r+ q$ |7 O; r  r
请求付款
to ask for payment||to request payment ( r) v. v8 e' F6 b
恳求付帐
to solicit payment
拖延付款
to defer payment||to delay payment
付款被拖延
to be in arrears with payment
还债
to discharge - S" `" m7 `9 Z
迅速付款
to pay promptly 6 m) H8 {) y# C, U
付款相当迅速
to pay moderately well||to pay fairly well||to keep the engagements regularly, z) Y* f6 B2 K9 i1 Y
付款相当慢
to pay slowly||to take extended credit
付款不好 % C+ _" d9 M8 p6 I  e5 u
to pay badly||to be generally in arrear with payments
付款颇为恶劣 9 M3 S- q# H! y* q7 P
to pay very badly||to never pay unless forced 4 ^* p8 M- z" ^; d" P2 W4 ?
拒绝付款
to refuse payment||to refuse to pay||to dishonour a bill
相信能收到款项
We shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
惠请付款 , b& Q. K4 A9 s7 E/ |; l: I
kindly pay the amount||please forward payment||please forward a cheque.
我将不得不采取必要步骤运用法律手段收回该项货款
I shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment. 4 A( E1 o( y9 U  H* o
惠请宽限
let the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer.
索取利息 5 e' A3 v: ~' O/ B, h6 H
to charge interest 0 p* c1 o6 h  U! o3 N, I: o8 i# l
附上利息
to draw interest||to bear interest||to allow interest % P/ g  y9 U( j; ?
生息 / r- \( N% I& I$ Z& a9 o
to yield interest / ~! _4 l. h9 @) u4 A9 o
生息3%
to yield 3% , a" G& U  b) K1 U
存款 $ f5 F2 }) g% r3 r* t( F2 n
to deposit in a bank||to put in a bank||to place on deposit||to make deposit 1 B' `! l5 T3 u" j
在银行存款 * L9 a' C8 a: _* R# Q* n
to have money in a bank||to have a bank account||to have money on deposit 0 [9 X) a- n8 M
向银行提款
to withdraw one's deposit from a bank
换取现金
to convert into money||to turn into cash||to realize " V5 e% |' j, l, V2 M  J4 T2 w2 x
折扣用语
从价格打10%的折扣
to make a discount of 10% off the price||to make 10% discount off the price
打折扣购买 ) Q8 {1 d& ?8 G" z$ S+ L. }/ @; Z( w
to buy at a discount
打折扣出售
to sell at a discount - H& i5 t( B  Z6 `9 {5 r
打折扣-让价 - W( P( ]# F2 I3 L- [
to reduce||to make a reduction 2 T, }- o  ?8 h( K8 \7 G4 c$ q
减价
to deduct||to make a deduction
回扣 & r+ C7 o- w& {( Q. C7 l
to rebate 0 r' |% Z  O  A6 x! Y
现金折扣 - y2 y3 O2 t8 W3 h
cash discount
货到付款||现金提货
cash on deliver (C.O.D.)
货到付现款 ' M  e" E* A7 R8 i4 k' P/ u
cash on arrival , }' e( ~% M5 @8 H7 M/ I
即时付款 6 j' g4 d3 @6 r! t9 n2 ^
prompt cash
净价||最低价格付现 $ t- J  Z( g7 x4 {
net cash 4 g& e! i: u7 X: K: K
现金付款
ready cash
即期付款
spot cash||cash down||cash on the nail - B/ w3 S. w6 ]  s+ M! x
凭单据付现款
cash against documents
凭提单付现款 ' F+ Z; R; B  Y. L% e
cash against bills of lading
承兑交单 8 L: l( O  p8 C( H5 w0 w
documents against acceptance (D/A) $ G, n9 V% V( S: F; W0 Y' u9 d) N, h
付款交单 * \4 k5 a1 n; e( J7 p! B1 a) R
documents against payment (D/P)

作者: chinaren100 时间: 2008-12-27 20:31

A 3 k" l" D3 I3 |7 M$ @8 Y. W
安全网 safety net 3 @% V" j/ H" n% B2 L
按可比口径 on comparable basis
按轻重缓急 to prioritize 4 o: G5 t3 X- G7 P4 I- j2 {
暗补 implicit subsidy
暗亏 hidden loss
  N, E! s, e6 R' Z* _* g7 o
B & }5 O" `9 k% g% y" X* x% ?+ c
颁发营业执照 to license;to grant a licence to 1 Y3 z1 h. m- u6 v; V2 Y' z4 C
办理存款业务 to take deposits $ s- r) f  B4 ~( ]) Y9 y/ V
保护农民的生产积极性 to protect farmers’ incentive to produce % E$ `. w6 V  v, Z( T4 F
备付金（超额准备金） excess reserves
本外币并账 consolidation of domestic and foreign currency accounts
本外币对冲操作 sterilization operation ; }5 N: c; q! H% j% n
本位利益 localized interest; departmentalism 5 p, O& P8 S4 S- W( [! c
奔小康 to strive to prosper; to strive to become well-to-do   u& n0 e7 i5 [' y, B! C. `5 M
避税（请见“逃税”） tax avoidance $ B3 p0 a3 i  ]0 g. o/ `9 J; R
币种搭配不当 currency mismatch + A2 v# ~' a9 s: `
币种构成 currency composition $ _" q+ J+ G5 E/ j# m) |
变相社会集资 disguised irregular（or illegal） fund raising
表外科目（业务） off-balance-sheet items（operation）
薄弱环节 weaknesses; loopholes
不变成本 fixed cost " P& E8 N2 R& M- |# A
不变价 at constant price; in real terms
不动产 real estate 8 S0 F) Y' A4 N  F
不良贷款（资产） problem loans；non-performing loans（assets）: f- r: g. n" A5 A# K$ ~

C 9 u* Y) H$ S7 x6 r0 @
财务公司 finance companies 1 @6 V, S# h; p( F, s
财政赤字 fiscal deficit
财政挤银行 fiscal pressure on the central bank（over monetary policy） 9 z( p7 W9 `/ {! N% T; T" `
财政政策与货币政策的配合 coordination of fiscal and monetary policies
采取循序渐进的方法 in a phased and sequenced manner
操作弹性 operational flexibility ) X4 m6 S1 N1 H: ]0 K* u
操纵汇率 to manipulate exchange rate 1 K) U" u# v# p% K; Y
产品构成 product composition; product mix
产品积压 stock pile; excessive inventory
产销率 current period inventory;（即期库存，不含前期库存）sales/output ratio   A) s4 C$ z5 N) t; w
产销衔接 marketability
产业政策 industrial policy
长期国债 treasury bonds
敞口头寸 open position
炒股 to speculate in the stock market
承购包销 underwrite（securities） 9 I6 D6 X& i% H5 b$ O2 x; Z: V0 b
成套机电产品 complete sets of equipment; complete plant（s） & o8 x8 p4 p3 C& u% q- d' r
城市信用社 urban credit cooperatives（UCCs）
城市合作银行 urban cooperative banks; municipal united banks 0 v0 d, b' N: I- b" u# D: W! Q7 G
城市商业银行 municipal commercial banks
城乡居民收入增长超过物价涨幅 real growth in household income : V8 T" l' Y0 g" m) ?7 I% E
持续升温 persistent overheating
重复布点 duplicate projects $ W. A; I3 \) x8 ~3 q
重置成本 replacement cost
重组计划 restructuring plan
筹资渠道 funding sources; financing channels : C' E1 f2 x/ t; R
初见成效 initial success
出口统一管理、归口经营 canalization of exports $ A: y- O& q3 ]
出口退税 export tax rebate 5 l& V9 Z/ x5 `
储蓄存款 household deposits（不完全等同于西方的savings deposits，前者包括活期存款，后者不包括。） * Y8 L% f5 \9 e# t
储蓄分流 diversion of household deposits
储源萎缩 decline in the availability of household savings + _# k) p& Q) V" D
传导机制 transmission mechanism / G0 P! ^0 ~% z) g6 L& B) V
从价税 ad valorem tax
从紧控制 tight control 4 L. B7 E. M$ c3 F. a( G1 g  V
存贷款比例 loan/deposit ratio ( x/ x: m3 B+ E; X
存款保险体系 deposit insurance system
存款货币银行 deposit money banks " `- r" y& \+ q6 [$ C
存款准备金 required reserves$ [7 N9 v  c" |8 n! m

D
打白条 issue IOU - i! h8 b, P( z. d
大额存单 certificate of deposit（CD）
大额提现 withdraw deposits in large amounts
大面积滑坡 wide-spread decline
大一统的银行体制（all-in-one）mono-bank system
呆账（请见“坏账”） bad loans . b1 ~- y6 ~7 h- S$ |4 d: W' J$ }
呆账准备金 loan loss reserves（provisions） . }1 j4 a# q: z- _: r# o* [
呆滞贷款 idle loans ; u, Y0 ^# _9 S. _- L
贷款沉淀 non-performing loans + _- o) P# _. o
贷款分类 loan classification
贷款限额管理 credit control; to impose credit ceiling ) j" X! n3 d  O& n( z
贷款约束机制 credit disciplinary（constraint）mechanism / `" q( J! ]. x0 I+ [
代理国库 to act as fiscal agent
代理金融机构贷款 make loans on behalf of other institutions
戴帽贷款 ear-marked loans
倒逼机制 reversed transmission of the pressure for easing monetary condition 4 M& g& n" q9 x/ _
道德风险 moral hazard 1 V" l: @  W& r# Z) \3 g* H
地区差别 regional disparity 6 B3 o) z  U4 X: |; M
第一产业 the primary industry ( ^  n. G9 p5 ~7 o$ B0 a8 d" Q
第二产业 the secondary industry ' D0 S. y( ]. Z# x( `
第三产业 the service industry; the tertiary industry
递延资产 deferrable assets + z. ^% U+ h/ F' |( L3 c: i$ T
订货不足 insufficient orders
定期存款 time deposits
定向募集 raising funds from targeted sources * R/ E6 y% |8 G0 x+ i: G
东道国（请见“母国”） host country - O8 H& N0 e8 d) f5 |) j9 f
独立核算 independent accounting
短期国债 treasury bills
对冲操作 sterilization operation; hedging
对非金融部门债权 claims on non-financial sector ( `  t/ P& m9 Y6 s( n. _
多种所有制形式 diversified ownership

E / f2 T5 c1 w$ B( z
恶性通货膨胀 hyperinflation 2 j: H% l5 q( Z# T8 \
二级市场 secondary market 6 E. o, o7 W$ G# b

F
发行货币 to issue currency ' {( N3 A' h2 p7 [' ]0 n
发行总股本 total stock issue ( Y! A- p# X# f" v
法定准备金 required reserves; reserve requirement + O# X0 S3 E+ w, k
法人股 institutional shares 0 |- r8 V* m7 M& R% |
法人股东 institutional shareholders
法治 rule of law
房地产投资 real estate investment ; N: U$ W" ^& j3 i9 q! z
放松银根 to ease monetary policy . s# i5 @+ g7 @. K" j
非现场稽核 off-site surveillance（or monitoring）
非银行金融机构 non-bank financial institutions 1 T2 [1 `' {: B( F# b; T
非赢利性机构 non-profit organizations
分税制 assignment of central and local taxes; tax assignment system
分业经营 segregation of financial business（services）;division of business scope based on the type of financial institutions
风险暴露（风险敞口） risk exposure
风险管理 risk management ! d9 E: k0 Q1 `& V" Q
风险意识 risk awareness
风险资本比例 risk-weighted capital ratios 0 H3 r$ D7 g2 L4 N5 U/ g0 {/ u
风险资本标准 risk-based capital standard % n0 U! y; P) W& z
服务事业收入 public service charges; user’s charges 5 R$ Y) j5 T. i0 O* ^# o% W
扶贫 poverty alleviation ' \0 R! e2 Z3 y9 e: x
负增长 negative growth
复式预算制 double-entry budgeting; capital and current budgetary account

G 6 T) k/ }2 P1 z- ]0 o5 B- D) d
改革试点 reform experimentation , y$ V$ w  p: o, O6 D6 W7 v
杠杆率 leverage ratio
杠杆收购 leveraged buyout 3 q- K' |& B9 V( D
高息集资 to raise funds by offering high interest & g6 _4 E6 ?+ h
个人股 non-institutional shares # V& F( O; i9 n% _" @; c
根本扭转 fundamental turnaround（or reversal）
公开市场操作 open market operations   f# k5 [* K7 m4 p3 S) L+ _' z* l$ y6 _, M
公款私存 deposit public funds in personal accounts
公用事业 public utilities
公有经济 the state-owned sector; the public sector
公有制 public ownership ( L6 L/ d1 S$ ^; |2 B% X
工业成本利润率 profit-to-cost ratio
工业增加值 industrial value added
供大于求 supply exceeding demand; excessive supply
鼓励措施 incentives 4 B. y* h8 U. S5 `; }  s
股份合作企业 joint-equity cooperative enterprises 6 O$ p' G2 I; v' M+ a5 @8 V& S
股份制企业 joint-equity enterprises % T( G  j' ]5 i' x: g. a
股份制银行 joint-equity banks 2 Z) E1 l: H$ ^8 ]* m/ }" S* F( W
固定资产贷款 fixed asset loans
关税减免 tariff reduction and exemption
关税减让 tariff concessions & C) e. _5 y- @+ H& ~! b2 M' z; i
关税优惠 tariff incentives; preferential tariff treatment ' w6 f1 O4 h7 l* F$ `* ?
规范行为 to regularize（or standardize）…behavior
规模效益 economies of scale
国计民生 national interest and people's livelihood ! F5 N6 `  v9 ]  s; o. j8 F
国家对个人其他支出 other government outlays to individuals
国家风险 country risk 0 u5 p% W* R' d% o
国际分工 international division of labor
国际收支 balance of payments $ h8 H6 Q7 E! N& Z
国有独资商业银行 wholly state-owned commercial banks
国有经济（部门） the state-owned（or public）sector
国有企业 state-owned enterprises（SOEs）
国有制 state-ownership 4 U% f/ t1 [6 ^# [- g9 K
国有资产流失 erosion of state assets 0 r" j+ l( G3 R, |) A6 @
国债回购 government securities repurchase
国债一级自营商 primary underwriters of government securities
过度竞争 excessive competition
过度膨胀 excessive expansion + h3 A8 ~  o0 e8 X
过热迹象 signs of overheating
( i! k. D1 x7 I3 q3 i" o
H + s+ X" Y- g2 r- S& q+ L! i
合理预期 rational expectation
核心资本 core capital
合资企业 joint-venture enterprises : ~) Q- u, @) J8 t, b
红利 dividend : _; Q1 D: f9 y! `  M9 T7 N+ v- |
宏观经济运营良好 sound macroeconomic performance
宏观经济基本状况 macroeconomic fundamentals
宏观调控 macroeconomic management（or adjustment） 7 @2 l7 }+ m  _! Q( o" H6 C+ o, P& x% ^. a
宏观调控目标 macroeconomic objectives（or targets） * F7 C. Z& v% q8 X7 K3 L9 ~. F
坏账 bad debt
还本付息 debt service 2 W0 W1 T9 @, ?: ?) n* [! g! A
换汇成本 unit export cost; local currency cost of export earnings ; `  R6 Z' T0 n3 z9 s& m; [
汇兑在途 funds in float
汇兑支出 advance payment of remittance by the beneficiary's bank
汇率并轨 unification of exchange rates * g% [% p( o& D1 v6 R0 ]
活期存款 demand deposits
汇率失调 exchange rate misalignment / B; L% C: ?1 J. I& t/ d
混合所有制 diversified（mixed）ownership 5 B1 ]9 r+ d. E5 K
货币政策态势 monetary policy stance : z  O, E! `. @' m1 `) \
货款拖欠 overdue obligations to suppliers

作者: chinaren100 时间: 2008-12-27 20:32

基本建设投资 investment in infrastructure - l1 q2 V' R4 x- \/ ]
基本经济要素 economic fundamentals
基本适度 broadly appropriate
基准利率 benchmark interest rate
机关团体存款 deposits of non-profit institutions 3 F/ e5 D. t4 I. F0 Q1 t, p' l- T7 Q
机会成本 opportunity cost
激励机制 incentive mechanism
积压严重 heavy stockpile; excessive inventory
挤提存款 run on banks
挤占挪用 unwarranted diversion of（financial）resources（from designated uses） 1 N: ?% o4 d% O
技改投资 investment in technological upgrading ) b! f3 K2 j5 E$ X
技术密集型产品 technology-intensive product ! B9 V# R# [% K( b% F
计划单列市 municipalities with independent planning status * l1 s3 G. d+ g7 K3 T/ `
计划经济 planned economy ' r* d; f' `2 k$ @  }0 V
集体经济 the collective sector
加大结构调整力度 to intensify structural adjustment . O" i9 }: q  w
加工贸易 processing trade 4 }* N- W4 z# w  [" K8 p1 k# @
加快态势 accelerating trend 4 n$ N2 D3 B2 ]' J8 q
加强税收征管稽查 to enhance tax administration
加权价 weighted average price
价格放开 price liberalization ' L' a' b  L, v/ C1 K% |& ~2 d
价格形成机制 pricing mechanism
减亏 to reduce losses 7 [4 H, C- G% z1 w& @1 D' e( A
简化手续 to cut red tape; to simplify（streamline）procedures , N/ i' M. L% r0 M- _: \$ O
交投活跃 brisk trading , k  y7 C1 w" r
缴存准备金 to deposit required reserves " x5 J: K% y; Z4 z. E6 `# J$ U
结构扭曲 structural distortion 7 `: g! D" k3 B5 V# c1 g
结构失调 structural imbalance
结构性矛盾突出 acute structural imbalance 5 l8 S; ]' S4 x) ]* [8 F% K. ?+ s2 J
结构优化 structural improvement（optimization） ( s* m- t. I0 F4 O3 M
结汇、售汇 sale and purchase of foreign exchange
金融脆弱 financial fragility " h4 b' y2 Z6 S* L3 x' S0 V, W
金融动荡 financial turbulence
金融风波 financial disturbance * q8 B3 U8 c1 F0 A
金融恐慌 financial panic 3 J' v$ s6 P3 a2 `
金融危机 financial crisis $ v2 z6 q$ E* k7 _- Y
金融压抑 financial repression
金融衍生物 financial derivatives
金融诈骗 financial fraud 7 M+ ?) Z) L5 J) I, J. Y
紧缩银根 to tighten monetary policy # ^! F2 g, ]2 B+ ^8 d0 H% ~& l  Y
紧缩政策 austerity policies; tight financial policies
经常账户可兑换 current account convertibility
经济特区 special economic zones（SEZs） 2 P4 ^9 n/ Z- G. f3 L. Y
经济体制改革 economic reform
经济增长方式的转变 change in the main source of economic growth（from investment expansion to efficiency gains）
经济增长减速 economic slowdown; moderation in economic growth 2 X2 P' Q/ |( H9 N
经济制裁 economic sanction
经营自主权 autonomy in management 5 k; p( p  ^$ t8 P1 G
景气回升 recovery in business activity / ]2 I( A4 k, Z& W
境外投资 overseas investment ! X' b6 T2 I' J
竞争加剧 intensifying competition
局部性金融风波 localized（isolated）financial disturbance

K - t! g6 ]1 c6 f& }
开办人民币业务 to engage in RMB business - [5 N& T* R- s  V9 @* Z/ u
可维持（可持续）经济增长 sustainable economic growth
可变成本 variable cost
可自由兑换货币 freely convertible currency
控制现金投放 control currency issuance
扣除物价因素 in real terms; on inflation-adjusted basis $ C: `. p2 ?: N' v7 U
库存产品 inventory
跨国银行业务 cross-border banking 9 Q6 c$ G1 f: l' S+ k8 E2 @
跨年度采购 cross-year procurement ( x; X# p9 D' S$ |% w
会计准则 accounting standard

L . f6 h1 x6 m7 y) U
来料加工 processing of imported materials for export ( a  _  e% \2 q! |# w/ {" A+ O8 i
离岸银行业务 off-shore banking（business） & ?8 @3 y/ w* Q0 E
理顺外贸体制 to rationalize foreign trade regime
利率杠杆的调节作用 the role of interest rates in resource allocation # v" _. O! x3 X
利润驱动 profit-driven
利息回收率 interest collection ratio
联行清算 inter-bank settlement . ~4 B3 Q2 x( K( a
连锁企业 franchise（businesses）;chain businesses ! r- P- w+ G) g% X; w+ }
良性循环 virtuous cycle
两极分化 growing income disparity; polarization in income distribution
零售物价指数 retail price index（RPI） - p% w. {5 O6 o) |
流动性比例 liquidity ratio
流动资产周转率/流通速度 velocity of liquid assets ; t4 ^8 H, p4 ^- x& m8 D' _
流动资金贷款 working capital loans " K' J6 l% z" q( b, j0 f: q
流通体制 distribution system
流通网络 distribution network
留购（租赁期满时承租人可购买租赁物） hire purchase 5 Q; ?$ [2 |4 F: j9 v8 j
垄断行业 monopolized industry（sector）
乱集资 irregular（illegal）fund raising " O2 P5 X3 ]0 Q% ^9 D# U  s5 K
乱收费 irregular（illegal）charges
乱摊派 unjustified（arbitrary）levies
8 v( E/ v6 L4 g7 E% d% `* I
M
买方市场 buyer's market
卖方市场 seller's market 7 d6 O. T: {: m7 w0 O
卖出回购证券 matched sale of repo 3 s  [# a' P7 C6 K& i
贸易差额 trade balance 9 A) p1 X! _3 y% Y3 F; ?
民间信用 non-institutionalized credit . {: U3 ~9 U% F0 A- J7 O
免二减三 exemption of income tax for the first two years of making profit and 50% tax reduction for the following three years
明补 explicit subsidy / M" N! B. H! ]$ B) p; o) E6 e: G
明亏 explicit loss / J7 Q$ d* ]6 `, Y" U6 e, j
名牌产品 brand products * Q* \; e9 k2 \
母国（请见“东道国”） home country

N 2 e3 z: v4 _  c# D3 j! \1 K- x
内部控制 internal control
内部审计 internal audit
内地与香港 the mainland and Hong Kong
内债 domestic debt 2 K: C+ f& |* y3 K  N$ L
扭亏为盈 to turn a loss-making enterprise into a profitable one 5 C  Z( d9 x$ C. P; `% u
扭曲金融分配 distorted allocation of financial resources 7 M) m7 C# B' g6 e; w; G) E
农副产品采购支出 outlays for agricultural procurement 4 J1 X) C) g* M* D: w, }  d
农村信用社 rural credit cooperatives（RCCs）   L6 H5 _, y/ L9 \+ f3 P
4 z* v0 a5 G1 u) u1 J/ h5 R
P   \  X3 C$ ^% e2 {$ Y
泡沫效应 bubble effect
泡沫经济 bubble economy
培育新的经济增长点 to tap new sources of economic growth
片面追求发展速度 excessive pursuit of growth
平衡发展 balanced development
瓶颈制约 bottleneck（constraints） 4 i9 |. j1 Q# t
平稳回升 steady recovery
铺底流动资金 initial（start-up）working capital 6 p5 M$ ~& l' o$ f
普遍回升 broad-based recovery + d: d0 T! @1 L1 C
配套改革 concomitant（supporting）reforms 5 v8 Y0 W: d2 n- K4 y5 l
配套人民币资金 local currency funding of… 0 Y$ J$ e: I  g- h& M0 ^

Q
企业办社会 enterprises burdened with social responsibilities
企业集团战略 corporate group strategy
企业兼并重组 company merger and restructuring
企业领导班子 enterprise management
企业所得税 enterprise（corporate）income tax
企业效益 corporate profitability - j) H# _+ U% W% L
企业资金违规流入股市 irregular flow of enterprise funds into the stock market & c& w" ?, D) x* J. g
欠税 tax arrears
欠息 overdue interest 5 {/ ?, R( t* [" b
强化税收征管 to strengthen tax administration
强制措施 enforcement action 2 z, b# U( @* ?
翘尾因素 carryover effect
切一刀 partial application
清理收回贷款 clean up and recover loans : f7 c, |. p, O; ^2 B! G; B
（破产）清算 liquidation
倾斜政策 preferential policy
区别对待 differential treatment : @* l0 G0 i7 F- h2 e! N/ _
趋势加强 intensifying trend
全球化 globalization
权益回报率 returns on equity（ROE）
缺乏后劲 unsustainable momentum

R 4 }, A9 `  X. i. B2 ~
绕规模贷款 to circumvent credit ceiling + p# ^( j) v, E! E  Y, t1 j
人均国内生产总值 per capita GDP 7 ]6 c6 a# D0 k7 T* {
人均收入 per capita income 2 v# s( R% v0 p% l# f- d& [6 j
人民币升值压力 upward pressure on the Renminbi（exchange rate） - l8 e# D; j7 S! t$ k* f' g6 u
认缴资本 subscribed capital 3 x: u; i9 R! G$ R
软贷款 soft loans 1 G  D; n, C- p$ U7 o* r4 U  Z
软预算约束 soft budget constraint % i/ p( e: q; h: E+ f, Y8 [
软着陆 soft landing
- J9 m0 X; Z) ?
S ; O, O+ o; ]  ?5 [% \
三角债 chain debts;inter-enterprise arrears / E8 z% j1 W9 H0 z. ^; t3 r
善政廉政 good governance & ^- K' ]8 b, ^- E
商业贷款 commercial loans * B# I9 b+ Y8 X' N" A& p. S9 M
上市公司（publicly）listed corporations
设备利用 capacity utilization 6 w4 b6 n" e$ H3 X) B% N
社会保障 social safety net; social security（insurance）
深层次矛盾 deep-rooted structural imbalance 3 v5 K2 L2 [3 d* J
审批金融机构 to license financial institutions ) z' O8 f! K. j+ V
审慎监管 prudential supervision 9 @  C) a& \2 e! u0 c% E) s
生产能力闲置 unutilized capacity # \; {7 |5 P( }# W' x" w  u% _8 g
生息资产 interest-bearing assets
实际利用外资 disbursement of foreign capital; actual inflow of foreign investment , M- u" e/ P- y2 c
实际有效汇率 real effective exchange rate 1 k* X4 T$ V2 Q" W$ Y1 n; t
实时 real time ; [, S! j, j* |6 L" ^5 |- c+ U
实收资本 paid-in capital
实现利润 realized profit ( \% B1 h6 R  s
市场分割 market segmentation 6 ^' m+ |7 s$ T. m9 D: C
市场经济 market economy
市场占有率（市场份额） market share * a& M0 N6 d7 q
市场准入 market access（指商品和劳务的进入）；market entry（指机构的审批） " ]' {/ x) K: z: k; T
市价总值 market capitalization 9 C( C! ?( H4 K4 P- u' r) ^
适度从紧 appropriately tight ' E2 ?1 G4 z! L1 s( X6 B
适时调节 timely adjustment
收回对金融机构贷款 to recall central bank loans （to financial institutions） 1 O( n+ }5 c4 G" f* U) W
税后还贷 amortization（repayment of loans）after tax
税收流失 tax erosion
税源不足 weak tax base # J# z* Q9 A) h5 a' U
私营经济（私人经济） the private sector
私有制 private ownership
所有者权益 owner's equity

T
逃税（请见“避税”） tax evasion
套汇（1）指合法：currency swap; arbitrage（2）指非法：illegal purchase of foreign exchange ' W+ X; Q8 y) b
剔除季节性因素 seasonally adjusted
调节流动性 to influence liquidity level
贴现窗口 discount window 6 Z- }8 Z' c/ Q  t8 p2 l
同比 on year-on-year basis; over the same period of the previous year
同业拆借（放） inter-bank borrowing（lending）
同业拆借市场利率（中国） CHIBOR（China inter-bank offered rate）
同业融通票据 inter-bank financing bills 8 f) T  B8 f9 @8 a% t7 T, X8 T
同业往来 inter-bank transactions 8 U6 E0 p; S5 O7 a; ?" l
透支 overdraft
退税 tax refund（rebate） ; C8 d+ L; b* F* \" O0 p
头寸 position * {, y$ U1 o, d  P, ^
吞吐基础货币 adjustment of monetary base
脱媒现象 disintermediation" |/ u$ r) h3 O; I: K- D

外部审计 external audit ; E- S. l! N& }
外国直接投资 foreign direct investment （FDI）
外汇储备 foreign exchange reserves
外汇调剂 foreign exchange swap + L& V/ ?& P) N3 G: O( H. u0 z& ]8 m
外汇占款 the RMB counterpart of foreign exchange reserves; the RMB equivalent of official foreign exchange holdings + q; B1 i( d, G  R0 e' c8 V
外向型经济 export-oriented economy ! j+ ?  R$ a' G6 V
外债 external debt & h2 t! `5 T) y- A
外资企业 foreign-funded enterprises 2 l) s7 C* V5 y' X
完善现代企业制度 to improve the modern enterprise system
完税凭证 tax payment documentation
违法经营 illegal business
委托存款 entrusted deposits
稳步增长 steady growth - ]: V3 b2 ?! k' z5 g/ W/ p# N
稳健的银行系统 a sound banking system
稳中求进 to make progress while ensuring stability ' a  ^' M2 i* N% J6 m( B
无纸交易 book-entry（or paperless/script less）transaction
物价监测 price monitoring

作者: chinaren100 时间: 2008-12-27 20:32

吸纳流动性 to absorb liquidity   O( u# t! q0 E7 S
稀缺经济 scarcity economy
洗钱 money laundering 2 V# U1 X- y/ b# p- _3 I
系统内调度 fund allocation within a bank
系统性金融危机 systemic financial crisis
下岗工人 laid-off employees # g9 {$ u: q- r1 y; H& ~. l( n
下游企业 down-stream enterprises , V. J6 ^9 F' N/ p
现场稽核 on-site examination ) j+ ?% j! Y" j! z' F1 ~
现金滞留（居民手中） cash held outside the banking system
乡镇企业 township and village enterprises（TVEs）
消费物价指数 consumer price index（CPI） 4 F6 {! D5 f) ]& s# s. B( ?
消费税 excise（consumption）tax % b3 I; L( R& ?; V5 m' J: s
消灭财政赤字 to balance the budget; to eliminate fiscal deficit ( {/ Y7 {) z& k7 N
销货款回笼 reflow of corporate sales income to the banking system
销售平淡 lackluster sales 1 p1 Q2 V- c, t7 u; Z9 u
协议外资金额 committed amount of foreign investment
新经济增长点 new sources of economic growth
新开工项目 new projects; newly started projects , J& ]7 I( U6 K: x: T' c
新增贷款 incremental credit; loan increment; credit growth; credit expansion
新增就业位置 new jobs; new job opportunities
信贷规模考核 review the compliance with credit ceilings   ]2 \9 s/ a* `* X. o
信号失真 distorted signals ; j7 \) n- @( _: z
信托投资公司 trust and investment companies
信息不对称 information asymmetry ( Y: R: C& R1 e* {$ k1 ~* o9 k
信息反馈 feedback（information） ( f9 N6 a1 X; i3 A
信息共享系统 information sharing system
信息披露 information disclosure : K8 H$ K% F5 b. f' C3 |7 r/ b
信用扩张 credit expansion
信用评级 credit rating
姓“资”还是姓“社” pertaining to socialism or capitalism; socialist orcaptialist
行政措施 administrative measures 8 S% u; c/ \* p  {! \7 S
需求膨胀 demand expansion; excessive demand
虚伪存款 window-dressing deposits
削减冗员 to shed excess labor force 3 J  J4 i9 q$ G" H; }$ u- R
寻租 rent seeking
迅速反弹 quick rebound % t2 I9 N& K5 O) \4 C5 b4 J4 ?; N& A
: t# F- k' I" X: l/ f' `& z
Y * P* g$ t1 G- [/ e
养老基金 pension fund
一刀切 universal application; on-discretionary implementation * \7 W" Z6 z4 F
一级市场 primary market : @# f9 T) ]  E) i  j; ^! }
应收未收利息 overdue interest $ b! u4 r* N% E5 a, D/ z2 @
银行网点 banking outlets / T% O5 D# C) J1 r7 f2 z
赢利能力 profitability 2 {  ^  y( K) c) z& k- ]% ?
营业税 business tax
硬贷款（商业贷款） commercial loans % a2 i. ?. b0 o* a  ~' t
用地审批 to grant land use right
有管理的浮动汇率 managed floating exchange rate
证券投资 portfolio investment
游资（热钱） hot money
有市场的产品 marketable products
有效供给 effective supply / y. a  W9 x+ I0 H& B
诱发新一轮经济扩张 trigger a new round of economic expansion
逾期贷款 overdue loans; past-due loans 5 Y8 F4 C0 r+ s; a% c0 B( z
与国际惯例接轨 to become compatible with internationally accepted
与国际市场接轨 to integrate with the world market ' U, V5 t, g& D% N0 R' h( n
预算外支出（收入） off-budget （extra-budgetary） expenditure（revenue） ; G, e% R: F5 C  H
预调 pre-emptive adjustment
月环比 on a month-on-month basis; on a monthly basis

Z 5 H+ ^: E" T/ r9 y
再贷款 central bank lending
在国际金融机构储备头寸 reserve position in international financial institutions
在人行存款 deposits at （with） the central bank
在途资金 fund in float
增加农业投入 to increase investment in agriculture
增势减缓 deceleration of growth; moderation of growth momentum 5 Z2 R4 b  n6 t$ J
增收节支措施 revenue-enhancing and expenditure control measures - g* x0 O; j% W- I) f0 W/ b
增长平稳 steady growth
增值税 value-added tax（VAT）
涨幅偏高 higher-than-desirable growth rate; excessive growth
账外账 concealed accounts
折旧 depreciation
整顿 retrenchment; consolidation
政策工具 policy instrument " K' M+ K/ f  c: @& p" `
政策性业务 policy-related operations 7 @2 j. ?" O* G; a: e) ^, R
政策性银行 policy banks
政策组合 policy mix ) O0 l" J0 d0 V% h- F8 X
政府干预 government intervention
证券交易清算 settlement of securities transactions
证券业务占款 funding of securities purchase
支付困难 payment difficulty
支付能力 payment capacity
直接调控方式向 to increase the reliance on indirect policy instruments ; I' V* g  n- ]5 K8 A- D+ T
间接调控方式转变职能转换 transformation of functions ) r* [" d% a. ~$ h/ O0 s& V( a4 A
职业道德 professional ethics
指令性措施 mandatory measures ' u$ R, f* J/ X# u" z5 [
指令性计划 mandatory plan; administered plan
制定和实施货币政策 to conduct monetary policy; to formulate and implement monetary policy
滞后影响 lagged effect 1 v# k3 S7 f# y% g3 |8 m
中介机构 intermediaries
中央与地方财政 delineation of fiscal responsibilities
分灶吃饭重点建设 key construction projects; key investment project
周期谷底 bottom（trough）of business cycle ! Z  d+ H$ V' q7 C
周转速度 velocity
主办银行 main bank
主权风险 sovereign risk , [5 t1 {% t# H
注册资本 registered capital
逐步到位 to phase in; phased implementation 7 e+ b; H4 _* R5 H" g. ~+ C7 f& w' A
逐步取消 to phase out ' {; ?" `1 K6 ~
抓大放小 to seize the big and free the small（to maintain close oversight on the large state-owned enterprises and subject smaller ones to market competition）
专款专用 use of funds as ear-marked 0 D- l8 l! V2 H  x; K# L
转贷 on-lending 6 S# S( G- K- x/ w
转轨经济 transition economy
转机 turnaround 1 |3 x; a" E8 ^/ G3 J+ t/ D8 E( ^# k
转折关头 turning point
准财政赤字 quasi-fiscal deficit
准货币 quasi-money 3 A" w6 G- V1 I/ V' q
资本不足 under-capitalized ( U1 B, ~, V/ k# T
资本充足率 capital adequacy ratio : P: ^" [7 `" z% h; D: p! x
资本利润率 return on capital
资本账户可兑换 capital account convertibility + `. D1 ^1 H: K7 y& s
资不抵债 insolvent; insolvency $ Z+ M* k9 G' |, ~- J6 y; g
资产负债表 balance sheet
资产负债率 liability/asset ratio; ratio of liabilities to assets 8 p/ \7 |) Y( C  }( n' U6 h3 q' D8 A
资产集中 asset concentration
资产贡献率 asset contribution factor
资产利润率 return on assets （ROA）
资产质量 asset quality " G  b- d. V  g
资产组合 asset portfolio
资金成本 cost of funding; cost of capital; financing cost 5 E7 |  L2 ~6 A' b+ t4 v
资金到位 fully funded （project）
资金宽裕 to have sufficient funds
资金利用率 fund utilization rate
资金缺口 financing gap 1 Y# A4 `6 `' q9 E3 t# T4 b1 v: Y% W
资金体外循环 financial disintermediation : H9 A( p7 T& O9 B  t
资金占压 funds tied up
自筹投资项目 self-financed projects + N2 S: s$ }( ^& {7 m  ^
自有资金 equity fund
综合国力 overall national strength（often measured by GDP） 1 N% t9 N+ o: j2 m# Q! V3 w6 O
综合效益指标 overall efficiency indicator . q8 l) \1 x; R4 b1 z/ c1 X" Y
综合治理 comprehensive adjustment（retrenchment）;over-haul . |5 e9 X% s& B) H" }
总成交额 total contract value
总交易量 total amount of transactions : i, D( r4 I9 ~& G  [
总成本 total cost
最后贷款人 lender of last resort

作者: chinaren100 时间: 2008-12-27 20:33

acquiring company 收购公司
bad loan 呆帐 3 r+ v# i. f1 \( V6 @
chart of cash flow 现金流量表
clearly-established ownership 产权清晰 ; D% B! H7 O0 C+ r- ^! p
debt to equity 债转股 , P# w5 s# i/ ]/ N; J; R3 p1 r
diversity of equities 股权多元化
economy of scale 规模经济
emerging economies 新兴经济
exchange-rate regime 汇率机制 . A" t1 |$ d+ V2 ^) x
fund and financing 筹资融资
global financial architecture 全球金融体系 ! {2 ]% o' f9 L6 R  ?) u
global integration, globality 全球一体化，全球化   F4 g& u3 V+ ^% u3 v
go public 上市
growth spurt （经济的）急剧增长
have one's "two commas" 百万富翁
hedge against 套期保值
housing mortgage 住房按揭 # |! O) u: ~, j$ e7 [; s9 |
holdings 控股，所持股份
holding company 控股公司 . ?4 |$ K; U1 u2 X  b
initial offerings 原始股
initial public offerings 首次公募 3 Q/ @/ B5 K" g0 E  f+ Z7 B4 \8 }& X
innovative business 创新企业 $ x: ?: g, a8 y
intellectual capital 智力资本 6 K# t" F( p+ g4 P
inter-bank lending 拆借 - I" g: g7 ]6 C* E$ [
internet customer 网上客户
investment payoff period 投资回收期 $ W4 r) S+ p! [2 |9 k5 B) U+ {
joint-stock 参股 ( k: }/ H4 a7 S: w
mall rat 爱逛商店的年轻人
means of production 生产要素 3 l+ B4 L! a: H* p9 j5 F
(the)medical cost social pool for major diseases 大病医疗费用社会统筹 / a: t' ^% F6 G$ b8 @
mergers and acquisitions 并购 : x0 {4 v+ D; a
mobile-phone banking 移动电话银行业 8 P: N& _% A, F6 b
moods 人气
net potato 网虫
non-store seling 直销 6 N0 w0 l, s& K. k+ s
offering 新股
online-banking 网上银行业
online-finance 在线金融 , s/ Y8 b& M# L! R* ]
online client（银行的）网上客户 ! R; t5 p; l# m  N, k
paper profit 帐面收益 , K+ q+ w: D' C5 a" a# E) R" O
physical assets 有形资产 6 K4 u+ [' ^' z5 c8 O
project fund system 项目资本金制度 1 N; U  o* K4 @3 `
pyramid sale 传销
recapitalize 资产重组 ) m6 |4 v! B/ S: U0 D7 x  F0 x
regional corrency blocks 地区货币集团 8 E. t1 g0 k9 v7 }( p" k- v
regulate 调控
sell off 变现 ' A" I0 u# d( p* H* C; ]. \
share(stock) option 期权，股票认购权 ) {, n6 s" c% ?' u
smart card 智能卡 ) |1 D3 _0 T' o9 G
slash prices 杀价
spare capacity 闲置的生产能力 - A; `& [2 `$ e5 `- r8 i* Q' H" \
strong growth 强劲的增长势头 5 X# S" J7 H: I& }/ Q
switch trade 转手贸易
take…public 上市
tap the idle assets 盘活存量资产
transaction （银行的）交易 ! X% ?# y) w9 o3 v
transfer payment from the exchequer 财政转移支付 , z, {! L( I* E9 d: x3 ?0 m7 p
venture-capital 风险资本
virtual bank 虚拟银行
wire transfer 电子转帐

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