中英文资产负债表 商务英语

waltex

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资   产                       ASSETS2 \- X/ R; L; {! i8 C# }; Z
流动资产：             CURRENT ASSETS：
, G8 R% K! x5 }0 w( B/ J; j现   金             Cash on hand
* d, V* J0 R9 i银行存款             Cash in bank( `0 N9 z' N* [9 k
有价证券             Marketable securities
5 Q( Y$ v3 d3 l! m+ ~* Q应收票据             Notes receivable 9 ?  T0 z) m3 T9 h
应收账款             Accounts receivable
5 N# N* {+ z- O. Y& g6 I& V* z) P# k  减：坏账准备         Less：Provision for bad debts
3 A6 \& e! X5 A7 y* S预付帐款             Advances to suppliers$ u- t: E( n% ~3 n0 f
其他应收款           Other receivables
% w, y! I* ^6 N/ _, P- O+ K: l待摊费用             Deferred and prepaid expenses" a; C6 `* {( Y, }$ p
存   货             Inventories
# M* [) E' Q/ u1 t减：存货变现损失准备     Less：Provision for loss on realization of inventories
5 r7 Q* U" l; i0 G8 E一年内到期的长期投资     Long-term investments maturing within one year7 h7 N. g) N: m2 V* E* T. B
其他流动资产         Other current assets6 }( l3 u" k3 Y' P0 x
流动资产合计         Total current assets
3 E; @" U* w2 Q) n' [& x长期投资：             LONG TERM INVESTMENTS
; z" y2 S8 d  k/ p% m: D9 F7 M长期投资             Long-term investments
+ M0 H: T# c- c0 j, T5 C; n  ~一年以上的应收款项     Receivables collectable after one year
* ]4 g6 Z! c# @( q固定资产：             FIXED ASSETS：: b0 Q, X- t8 W+ T( G/ t: `
固定资产原价         Fixed assets-cost  E; g& s9 O) X. f+ w
  减：累计折旧         Less：Accumulated depreciationcost
1 v4 M# n5 O* U- l固定资产净值         Fixed assets-net value
0 ^$ f3 n3 l$ w  o) j) K# O. G" p固定资产清理         Disposal of fixed assets
6 L) e8 C( A" k8 ]4 L! }" b在建工程：             CONSTRUCTION IN PROGRESS0 R! Z4 V9 P/ S/ X* P! U, Q
在建工程             Construction in progress4 n, Q' |; F2 r/ [" z+ p! R" |
无形资产：             INTANGIBLE ASSETS：
& A. C0 d! _% V# G场地使用权           Land occupancy righ
) |$ m3 I! O* ]1 L  k% |8 N1 z6 R工业产权及专有技术     Industary property rights and proprietary technology
/ e& p- Q- G' o, c0 ~4 ?其它无形资产         Other intangible assets
: M- u, e$ b! F  x无形资产合计           Total intangibles assets：) M0 p3 O( f* o2 u4 c0 m
其它资产：             OTHER ASSETS：! I* `9 L0 M3 L0 Z0 z
开 办 费             Organization expenses
  F5 K% i) d2 M2 p筹建期间汇兑损失       Exchange loss during start-up period# ?/ n+ t, S4 @9 I/ A; C/ B- c
递延投资损失         Deferred loss on investm
8 k5 k+ z& Q( o' L# K- e1 c递延税款借项         Deferred taxes debi
$ a3 [+ L( L! N/ U" N5 g其它递延支出         Other deferred expense3 \+ u9 U$ M7 \
待转销汇兑损失         Unamortized cxehangs loss
. G5 C, D8 e$ l, Q+ q2 P" E' B7 N( o8 y
  负债及所有者权益 LIABILITIES AND OWNER'S EQUITY
* f0 n7 Q; G! N0 j6 ~9 @* r流动负债：         CURRENT LIABILITIES：
; W( p' n0 f6 H短期借款           Short-term loans
, c: D0 o9 S2 J- ^: E* Q, U( ?应付票据           Notes payable' l- l. h6 Z7 S# ]- i# o# M
应付账款           Accounts payable! }! \" X7 [# a$ k  x. D
应付工资           Accrued payroll! [; b/ V1 D$ M- Q5 i6 p7 E7 r1 \
应交税金           Taxes payable- F; }# T; T; f
应付股利           Dividends payable
0 |" y. @0 H; N: }1 t& {5 X5 c预收货款           Advances from customers
) r5 D7 T/ }7 ]3 ]- B其它应付款         Other payables% V$ T6 ^& E3 Y4 e% D- Z3 y
预提费用           Accrued expense
8 x4 V  K4 {; ~* }7 G职工奖励及福利基金   Staff and worker's bonus and welfare fund, G" x. x8 {8 }& s& G
一年内到期的长期负债   Long-term liabilities due within one year
5 k7 S# }& M3 a' J+ t% D, b" {% ~& T其他流动负债         Other current liabilities
& i( U: c, v# [/ Q) _* s+ Q流动负债合计         Total current liabilities
" Z" x$ I+ q/ c3 o7 G长期负债：         LONG-TERM LIABILITIES：/ v2 K2 n) |9 s3 \/ U7 m3 G! m
长期借款           Long-term loans
/ Z0 }% r0 g& S: A应付公司债         Dividends payable
! Z+ s, j" Y9 N' d, p# T* p) h" `9 ^应付公司债溢价（折价） Premium(discount)on debentures payable
* U8 y! F+ D# `1 r" ]6 u: m一年以上的应付款项   Payables due after one year9 U* x; y& L0 y5 e- d' f" E
长期负债合计       Total long-term liabilities
- Z1 z# |1 K4 c4 r. p+ _$ Z其他负债：       OTHER LIABILITIES' D- A9 J8 L: O: G  \+ I
筹建期间汇兑收益     Exchange gain during start-up period$ J& Y. h3 O# N( R! y( M. N  @7 h0 _" |
递延投资收益       Deferred gain on investments2 t5 U- g, @+ ?* ?+ R' A, s6 p
递延税款贷项       Deferred tax credits
' |) V, Q9 }  T; k: l其他递延贷项       Other deferred credits
7 o+ A" b0 g- {) H* U2 r& @' P2 a待转销汇兑收益     Unamortized exchange gain; N' f4 n4 c4 R" F( t, y
其他负债合计         Total other liabilities
* j& @& n, G2 I( G# G2 I负债合计           Total liabilities
9 u. L' X' e! C$ J( j3 z) {7 }所有者权益：       OWNER'S EQUITY
  e3 z  U+ _9 [8 u  t3 x1 U+ g资本总额 Registered capital (货币名称及金额currency and amount___)5 f# S7 \& B6 c" X3 r
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___)# v! o5 A$ g  i
其中：
' {! u' P* Q) s# D& r+ R7 `) N% i  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___)
1 K( ?& Y0 _7 N0 S) R5 B  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___)6 M/ \* @. z* E; r- o
减：已归还投资   Less：Investments returned
/ P, T& a; I/ p$ w1 u  K7 E0 x4 O资本公积         Capital surplus" S+ [5 h' g, v: {! V7 E. V* J
储备基金         Reserve fund' [& [* d9 e' T6 b$ u
企业发展基金       Enterprise expansion fund
1 @0 w: z: X- ]; [3 k% [3 l$ }利润归还投资       Profit capitalised on return of investments; r6 h. ?7 _5 _' @8 d8 T
本年利润         Current year net income
9 W. o, o; n% |3 U3 U未分配利润       Undistributed profit
; r5 ~3 v& U5 J: e% \9 E) a所有者权益总计     Total owner's equity
: V$ H8 j# e8 ^, _负债及所有者权益总计   TOTAL LIABILITIES AND OWNER'S EQUITY- z4 s0 j! r' |/ j- d3 m

chinaren100

Account 帐户& N, G1 l$ v/ E
Accounting system 会计系统
% U6 a! F/ F2 jAmerican Accounting Association 美国会计协会
/ C& n3 @. s: B* {9 i+ J- \American Institute of CPAs 美国注册会计师协会 ( `4 Q% K9 F/ o, o
Audit 审计 ( q6 T1 E' A; e
Balance sheet 资产负债表 * o+ R; ~; q4 r( A3 @
Bookkeepking 簿记 + [+ w4 m% I' V2 @9 H7 @" l
Cash flow prospects 现金流量预测 & C- b2 U/ T5 v
Certificate in Internal Auditing 内部审计证书 . c) N7 n' m0 V6 T, c% U+ s" ^) G
Certificate in Management Accounting 管理会计证书 $ B3 S4 ]9 ]) [2 v4 T- z& J
Certificate Public Accountant注册会计师 - f8 z9 H( W- ^3 Q6 U
Cost accounting 成本会计 4 ^/ ]/ x3 X, c, r4 r* F, q
External users 外部使用者
* b$ Q/ ]4 T( d, t% E$ v  C% _Financial accounting 财务会计 0 {+ f8 ^3 C' X& w. E5 R; h
Financial Accounting Standards Board 财务会计准则委员会
6 x; |' g( O3 X; }Financial forecast 财务预测 * N) {5 W/ o$ y4 J" y6 Z# W3 R
Generally accepted accounting principles 公认会计原则 $ Z* V/ P$ I+ a
General-purpose information 通用目的信息
2 C. V: @3 _' ]! O! G( ?Government Accounting Office 政府会计办公室
( q, T' q# O- n6 S6 A- U5 q; bIncome statement 损益表 : t, f9 ?/ z9 t3 \0 H
Institute of Internal Auditors 内部审计师协会 7 i$ U" R1 l' b0 [& i
Institute of Management Accountants 管理会计师协会 : r  p% V4 Y* f7 v' o& Q, ?) i, s
Integrity 整合性
* I; |5 c; s& f- E" \+ x& ?1 dInternal auditing 内部审计 2 q4 }( X/ m/ R3 t& l" D
Internal control structure 内部控制结构 " F, O, J4 u1 r
Internal Revenue Service 国内收入署 * B0 e8 \0 ?& m" D' V% z! M3 Y
Internal users 内部使用者 " \: \4 P& K$ G, o7 R: i& b2 f
Management accounting 管理会计 # G2 R, m4 U. x0 ^
Return of investment 投资回报 : i) K# F# f# X3 y  Y4 X
Return on investment 投资报酬 2 ~/ P" W. K- @
Securities and Exchange Commission 证券交易委员会
, D8 ~$ J1 \8 [) [  u$ ]Statement of cash flow 现金流量表
& P7 H$ \/ ~: m  E5 Q1 \- w, CStatement of financial position 财务状况表 8 |9 C5 X- w" I2 O) y
Tax accounting 税务会计
, m# j- H  Q- pAccounting equation 会计等式 2 t& [+ y+ h% j3 Z0 o
Articulation 勾稽关系
8 U" q3 q' w5 [, B& [% E1 kAssets 资产
% i2 I) a5 t+ ]: F7 K. MBusiness entity 企业个体 * \  {; r9 u/ K& A3 C9 o
Capital stock 股本   t9 X& E" Y8 L2 w' C3 @7 f3 ~" J5 c- V3 l
Corporation 公司
% ?" h" `6 W" V8 x; w( mCost principle 成本原则 ; G. m& a3 m5 K5 _7 m
Creditor 债权人 + @" ~3 u# v% M3 Z; U
Deflation 通货紧缩
+ Q% ?7 Q1 |, E. L9 \  FDisclosure 批露 & r6 F7 Y! u& d* @" ?4 N
Expenses 费用
: W5 N) v( _: X3 k% E  W- {& ~Financial statement 财务报表 # n) ~! F0 z. w, d! y9 Z. E  ^
Financial activities 筹资活动 0 n6 T; h+ B: h* Y" P; h
Going-concern assumption 持续经营假设
9 R. u2 Z4 W) `7 T3 eInflation 通货膨涨
5 A* j. x- z. s) i+ z9 [& w0 G2 l4 rInvesting activities 投资活动
! P% t6 `/ K1 E0 a+ `Liabilities 负债 / Q* y, w4 ^6 H" j
Negative cash flow 负现金流量 4 c: u  g& }! o  K; X7 h! y4 p
Operating activities 经营活动 6 Y7 \  h/ U$ d7 d
Owner's equity 所有者权益
0 B0 U0 q. H( r) @  j" N, @Partnership 合伙企业 / j5 M) ]1 G2 ^6 w9 W) a
Positive cash flow 正现金流量 ! M/ F5 l+ ?1 s
Retained earning 留存利润 * H9 v2 m# A2 ?) Z! r& m2 \
Revenue 收入
* w1 g" \3 J9 Q  D! d2 z' WSole proprietorship 独资企业
; p: L7 {0 R6 @2 c* V' z: hSolvency 清偿能力
9 c5 J0 H' O! C. O0 U' _4 R" QStable-dollar assumption 稳定货币假设 4 T4 v/ J. J0 d( O$ W2 w; j
Stockholders 股东 # p( N6 K& k$ `  h
Stockholders' equity 股东权益
9 I" B$ D' Y8 m* IWindow dressing 门面粉饰

chinaren100

付款方法 
2 L! s, o: G+ ?9 l9 t/ bmode of payment 
+ H" b0 g/ q3 t( s. R+ [3 j) I( F现金付款 
2 z. @1 n9 x4 E! ?payment by cash||cash payment||payment by ready cash  $ b/ K. X% d; j9 u9 B
以支票支付  & X- A4 y2 e/ v" o. n' t/ _  O; n
payment by cheque 
9 [) G4 t/ Q7 I6 }以汇票支付  4 D, h, b7 U' |) f( J3 D
payment by bill  % d$ ?7 w' E0 j# h8 E
以物品支付  1 s' u1 F9 j; l1 t, E$ ]& J6 b6 G
payment in kind 
/ n$ R: c0 u0 ]付清||支付全部货款  . e% X1 a* F- _, F6 `0 a7 u
payment in full||full payment 
  a- H8 L* \6 [6 z  X8 X4 _支付部分货款||分批付款 
+ A5 s# \/ e' Q* D) n2 |payment in part||part payment||partial payment 
4 m- h! D6 ^# Z" D记帐付款||会计帐目内付款  " m( x+ ?* J0 T  w; H+ ]
payment on account  " I( z0 \* ~+ I  {, y! a. E
定期付款  . l. M6 _+ w" x7 Y, r! A- V
payment on term 
; n" I" m: L7 ^; t" L年分期付款  ' x* K) j* m# g& J- I
annual payment  0 o$ j, V! L' u9 G2 ~6 d
月分期付款 
5 N' _% z1 d4 l/ ~; q8 R; zmonthly payment||monthly instalment  2 k7 B% L3 E6 c- {" ?, ^/ q/ y
延滞付款  & A/ q" n: U" f: C: ]/ Y
payment in arrear  7 h1 |8 t- ]) d' ~/ Y2 |7 R
预付货||先付 
' G( W% }0 A) Y* b& p5 dpayment in advance||prepayment 
! G4 P& |2 ~; F0 s3 h延付货款  & n% [+ C3 M4 `# }( ~
deferred payment  8 X, t4 f0 u4 d# G. P
立即付款  / O& [: u3 v$ Y+ f+ j* _
prompt payment||immediate payment  0 V4 ]/ }' r: ^, I% ^: G/ W9 p
暂付款  2 U- V. ]+ U3 z# S
suspense payment  % ^2 e* F' r$ \9 D, M0 c
延期付款 
0 [9 k5 O4 ~$ @8 C7 hdelay in payment||extension of payment  / r* F0 ~! e7 P' ]# T4 h3 Y# d
支付票据  - n" C  P& O% @
payment bill 
0 I* f: V, W; v4 [名誉支付||干与付款 
* A- f: }" L9 s3 F; wpayment for honour||payment by intervention  2 D* l) E" {$ _- u7 W; r$ F# D" e) m
结帐||清算||支付  . T; V3 o6 ^$ `# k: Y7 D
settlement  9 r8 s; |3 ?. V; P
分期付款 
. J6 E& B8 j1 B' P/ k# J% |2 Jinstalment  5 \! H; T. y7 y/ E1 ^+ z. E
滞付||拖欠||尾数款未付 
  h3 ^$ Z) b- m# `) ]8 ?0 Sarrears 
. S5 p, f9 u( E特许拖延付款日 
5 R7 c/ J$ O" }6 A+ W& ^9 jdays of grace  1 ~5 T! a# q+ u0 Z8 w
保证付款  $ {& H& k! X0 Q) N6 u; K$ J
del credere  9 B  K7 k& q+ P0 r5 M
付款  5 p  \  d* o; Q
to pay||to make payment||to make effect payment  , H& l8 \0 b0 ~2 Q( U4 E
结帐 
# ], E9 |# u, ~) Dto settle||to make settlement||to make effect settlement||to square||to balance/ Y; ^6 c. [* C5 {0 D" T
支出||付款  ' p) a5 Y2 o/ i4 c) a& @; h
to defray||to disburse
. o; N0 q6 O! U/ h9 E2 m! v3 C结清  * ]5 @* M' M  J7 S, p) \
to clear off||to pya off  6 w0 m1 C" S0 {2 ?
请求付款  & i: m( O; a1 e, f( \3 G
to ask for payment||to request payment  # y" w+ L3 N9 s# k) p9 ]; D
恳求付帐 
% M; f: @2 z% C2 ?9 F1 w6 t8 zto solicit payment 
* T8 [; h- K9 z% D' j) a拖延付款  * g: C5 e" I) v" z% `6 l# f
to defer payment||to delay payment  0 O8 o2 P( T' j* f3 ~1 d9 Q
付款被拖延  4 s# v% G8 m& o, K: {1 k2 s
to be in arrears with payment 
- D' |& V! P' R3 d还债  , Y" K4 I  V# t) Y6 h' [1 H9 w  O; d
to discharge  3 s: p! c# A, H
迅速付款  ' ?& a0 v2 ]  V3 a! C0 J2 J
to pay promptly  8 ^& u: T  k' K6 R
付款相当迅速 
# T) h- _1 i  `- K% ]to pay moderately well||to pay fairly well||to keep the engagements regularly7 x- R1 t9 B9 u+ H: S" T
付款相当慢 
/ m+ o+ m: v0 _  G, zto pay slowly||to take extended credit  * ?; X+ W5 C$ ]3 ^8 v) Q
付款不好  - O8 D6 L( B+ Z5 X1 n2 }, q
to pay badly||to be generally in arrear with payments  # C# b2 ^- f9 y4 h- u$ ?7 J
付款颇为恶劣 
( e; p4 V* N" {2 y1 K) zto pay very badly||to never pay unless forced  . a! Z, u, [! d  x( i$ X
拒绝付款 
( _; f, Z' {. Yto refuse payment||to refuse to pay||to dishonour a bill 
" ~. s: q& }( D) L) g2 r相信能收到款项 
4 s& z0 H0 h- |6 k$ O: IWe shall look to you for the payment||We shall depend upon you for the payment ||We expect payment from you
. n% [4 r3 a7 X  ]; _惠请付款 
" P2 b& m/ L( }* o! D& Zkindly pay the amount||please forward payment||please forward a cheque. 
2 ^; j* W! ~! H; H; ~我将不得不采取必要步骤运用法律手段收回该项货款 
. C3 H/ ?! S% b6 E$ t, A/ }. sI shall be obliged to take the necessary steps to legally recover the amount. ||I shall be compelled to take steps to enforce payment. 
. z0 A& p/ A' q4 z( S* Q惠请宽限 
: @( v4 i# N! `1 z0 a- C8 ]0 klet the matter stand over till then.||allow me a short extension of time. ||Kindly postpone the time for payment a little longer.  0 H: D6 K+ j3 i- l0 Z# a% E
索取利息  + X, @- a" X9 C: ?. Q" A
to charge interest  $ I% V8 ]4 |) s- [/ f4 }( x$ G6 [
附上利息  1 H& S1 ~5 Y! c' b
to draw interest||to bear interest||to allow interest  0 g( O4 C' @2 B% V: `, M* d( D" b
生息 
9 x+ _3 x( B$ p8 z) c- }' Oto yield interest  0 P" a& u4 O- D9 J  ]$ o
生息3%  1 P) q* G- k( [, Z7 d9 D: b. n' b
to yield 3% 
" P' `8 Q" i; C! W! [存款  3 X* S* ~: }8 d- E* v1 z/ B5 w% e
to deposit in a bank||to put in a bank||to place on deposit||to make deposit  0 ~* J5 f- O9 }9 h/ }) v+ L
在银行存款  : g9 u* {( w, }
to have money in a bank||to have a bank account||to have money on deposit  + N7 c6 x1 c. J0 I' G' C
向银行提款 
$ Y* F6 @* v7 m+ N+ xto withdraw one's deposit from a bank  7 t0 W( W( S5 b
换取现金  " F# U/ P- l* a$ L# U
to convert into money||to turn into cash||to realize  / s4 x6 j9 Y! R
折扣用语  - J* F' q6 N" k0 \5 g# r) ~4 J
从价格打10%的折扣 
0 l: T9 b# _( c: D5 qto make a discount of 10% off the price||to make 10% discount off the price
& `6 J0 l1 ~, i' @打折扣购买
0 \" H: {0 ^) m# uto buy at a discount 
1 ?- g, ?) e' {3 B8 S打折扣出售  5 m& u5 C+ g& v1 e
to sell at a discount 
; Q4 C2 Q; I9 D7 y' s9 G' h打折扣-让价 
. @7 H6 Y  Z8 ^  O5 U- R3 Cto reduce||to make a reduction  * m" g( h" ~" H) z9 h
减价  - _# `0 E3 A, E- i0 Z1 P- a5 R- G( |
to deduct||to make a deduction 
, U2 X5 \6 ~) h* z5 u& F回扣 
: q2 o: n4 K+ c+ g/ t  \to rebate 
4 [+ o& `  L- D, I5 B现金折扣  ' |& P. H) h' U, q9 I
cash discount  ! _/ J- A# j( |9 u
货到付款||现金提货 
+ d, Y) y% r# j, {& g% E' ^cash on deliver (C.O.D.) 
$ L/ L  w6 e' {; H+ X5 C货到付现款  - M3 Z* s, K5 ^9 u
cash on arrival  ' y2 B+ z  g) q/ r9 O4 g. z$ E
即时付款 
/ n( S  @2 `8 ?* @7 v7 k: M# rprompt cash  : v2 u: Q8 O) r
净价||最低价格付现 
; G/ \" p! d5 x( g# I" Lnet cash 
: w+ d% E1 T4 j3 I现金付款  , l3 Z) ]2 g7 I( s5 u
ready cash 
7 R% R* C: |$ ~& j2 t9 a/ D即期付款  % Y: }3 F0 i/ Q- l4 n; [( J4 |2 u
spot cash||cash down||cash on the nail  $ `/ u( j0 E3 T9 V% {) n+ c
凭单据付现款 
- ]3 i9 d4 f2 u, I6 y, {cash against documents 
0 e+ `) z! ~6 V1 u5 g凭提单付现款 
- N: J# C1 `- v1 `cash against bills of lading  - w: N" P$ g# Y2 Q
承兑交单 
+ H+ W1 s" Y2 zdocuments against acceptance (D/A) 
' i: r% H6 g& V. w0 t3 Z付款交单 
! J2 P$ T3 ^  B2 @/ }documents against payment (D/P) 

chinaren100

A $ [: g0 j1 C0 \' F+ ~
安全网 safety net
; T. `5 ^- N$ N: X! L按可比口径 on comparable basis 7 n3 r- M" `. I' E
按轻重缓急 to prioritize 8 Y4 A; t/ ~$ y9 J% s" m- P
暗补 implicit subsidy 7 S, q& M: q1 g' Q' b2 ~
暗亏 hidden loss
9 f! E1 }* G. z3 g+ V
- M2 v4 [) ~; w& z6 ^/ D: RB
/ ?" z" |$ W& A2 H. Q/ ]6 y颁发营业执照 to license;to grant a licence to
( V, j. D6 a7 e/ h! D, \办理存款业务 to take deposits
, K7 U) t' h& Y6 K* P保护农民的生产积极性 to protect farmers’ incentive to produce
6 ~. I4 J( x+ Y; V+ U$ E& ~备付金（超额准备金） excess reserves : Q* Y: W* k. b, r0 j
本外币并账 consolidation of domestic and foreign currency accounts   l. m  Z, c9 `& i
本外币对冲操作 sterilization operation
& P7 k1 X6 d. j! S" O. v( _( T本位利益 localized interest; departmentalism
5 r6 h4 |' E1 A5 d/ |5 Y1 S奔小康 to strive to prosper; to strive to become well-to-do 4 R8 h7 C  e% r+ S+ J
避税（请见“逃税”） tax avoidance ( G" o: X& i* j
币种搭配不当 currency mismatch
6 k- @6 `1 A& o1 y  d( x0 o. @. [币种构成 currency composition ' b  [4 a; J( `4 o! F3 J" L: G
变相社会集资 disguised irregular（or illegal） fund raising
: Z( A/ @3 E; {8 j7 p. D" B$ q表外科目（业务） off-balance-sheet items（operation）
: M! Y5 [+ m2 J# r薄弱环节 weaknesses; loopholes
3 R2 I8 ]; A' w" z  {8 G8 c5 _不变成本 fixed cost
0 J) ?  L0 A0 |, W) z不变价 at constant price; in real terms 3 P1 G% n* ~' V; K" d* l& x" }* {2 l1 R
不动产 real estate ! r) T5 G: z: ?' L% ]5 D$ t1 z
不良贷款（资产） problem loans；non-performing loans（assets）
7 p0 U' {* }/ [( A8 X# _$ s$ i4 b  j& L( m- C! g, c. K
C
$ u' j1 ]5 y% o4 J0 o' e财务公司 finance companies
! c1 W/ h# _. W/ s# I. ~财政赤字 fiscal deficit 0 m7 t4 J# J2 A' L  u: H
财政挤银行 fiscal pressure on the central bank（over monetary policy）
" x" {4 C: d0 p; H* h6 C! [+ I5 U- k财政政策与货币政策的配合 coordination of fiscal and monetary policies
. u, s4 Q- \/ w# b  K- w& F采取循序渐进的方法 in a phased and sequenced manner
9 R: A3 b" X" j; U8 b3 ^操作弹性 operational flexibility
) w0 p5 @$ d* }- s. t" T% k操纵汇率 to manipulate exchange rate ! Z" X# k) R/ b$ ]' l
产品构成 product composition; product mix
, f' z9 M2 ]3 `. q1 d9 R产品积压 stock pile; excessive inventory 7 A# }6 _& c% J! j
产销率 current period inventory;（即期库存，不含前期库存）sales/output ratio ( c/ p6 M0 g) O
产销衔接 marketability
2 J8 t2 E; b! Z2 T" `4 Y7 M产业政策 industrial policy
- B& K+ ]- y6 e8 V( q1 H) P长期国债 treasury bonds
! _3 ~* j$ x3 j# w1 l+ L9 q敞口头寸 open position 1 t% _  J: Q4 q
炒股 to speculate in the stock market
, C  M8 d8 m; u- y6 _% H/ X  q承购包销 underwrite（securities） 8 Q; C! D& ]) ]* L) ]
成套机电产品 complete sets of equipment; complete plant（s）
6 P- A: G5 B1 }/ j7 O* ?城市信用社 urban credit cooperatives（UCCs） & M( x' x' \4 X7 \
城市合作银行 urban cooperative banks; municipal united banks 8 ^3 U  Z; A+ @' D& g6 l
城市商业银行 municipal commercial banks ( r1 N9 K$ D* \8 b$ F8 ^6 r
城乡居民收入增长超过物价涨幅 real growth in household income 0 ]$ ~% ~! ~1 a* v- {1 M
持续升温 persistent overheating
9 X4 x, W) j, B+ @6 c7 ]5 c- o重复布点 duplicate projects 5 f& h( U2 K6 d, l! s. E" |
重置成本 replacement cost
0 a0 r, E- L( ~  ?* M重组计划 restructuring plan ) E. b' D# v0 y  J. Y, w- o1 y% `
筹资渠道 funding sources; financing channels
6 X8 _9 a) L, Z# i! a初见成效 initial success 7 y5 {/ Z7 b* K8 P. [, n
出口统一管理、归口经营 canalization of exports
1 ?1 K6 z2 `# k, D$ s' j出口退税 export tax rebate
& I( I2 z' m7 u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。） ; b/ ]# u2 a/ `; _, @1 L! Q. W4 M
储蓄分流 diversion of household deposits
9 d& L1 {( ]2 t6 O- X& e, k储源萎缩 decline in the availability of household savings
' a5 P  c( y+ M3 X传导机制 transmission mechanism 7 @% g7 F* V* s2 g2 \( A
从价税 ad valorem tax
* p1 I4 @0 C1 _从紧控制 tight control + ]8 i' Q; Y% D1 b6 ~
存贷款比例 loan/deposit ratio
& F/ N2 B! o" [存款保险体系 deposit insurance system 8 G! q. g( l4 @9 S0 H. p! l' p; i
存款货币银行 deposit money banks 7 j6 [7 _1 F6 W" s, s+ m/ J! Y
存款准备金 required reserves
2 ?. o3 w3 u. G$ G- }% c. G- z
6 p5 G- b9 ~3 s- W; ]# j* MD / N" O1 [; K  G1 O+ W7 E
打白条 issue IOU 6 N, `; M4 x  M- E
大额存单 certificate of deposit（CD） * ~: l, S3 U1 ~6 f+ y4 }; i( x
大额提现 withdraw deposits in large amounts
# c$ d% `8 H; D大面积滑坡 wide-spread decline
3 ?9 a% X+ K; o5 l* q  O& K# G5 G大一统的银行体制 （all-in-one）mono-bank system
/ A8 Z3 u2 a% }呆账（请见“坏账”） bad loans
  A' X# y9 k7 D& p% P5 C9 c呆账准备金 loan loss reserves（provisions）
4 ]& d0 l, m; i呆滞贷款 idle loans
: z& g+ U5 |, l! u  ^贷款沉淀 non-performing loans
! B* y) ?. R, S$ N8 _! u贷款分类 loan classification
; b. A4 J& r4 s8 N贷款限额管理 credit control; to impose credit ceiling
: O2 ]; ?- O  d/ l8 H7 G; D贷款约束机制 credit disciplinary（constraint）mechanism 0 S8 \, m+ J4 ~
代理国库 to act as fiscal agent
: j- e* ?" y2 p. {" d代理金融机构贷款 make loans on behalf of other institutions
" h4 j5 N2 w4 ~  l' i3 d戴帽贷款 ear-marked loans
$ f- k0 }+ D0 P: K; t1 S$ N倒逼机制 reversed transmission of the pressure for easing monetary condition 2 e8 N& `* C$ l( H5 ^6 s
道德风险 moral hazard / F+ ?6 S% \- W: N! v
地区差别 regional disparity
* I1 f8 J& J0 ^* C8 O第一产业 the primary industry
, X- X. `+ M/ ]. c/ m) Z4 G, Y第二产业 the secondary industry " X9 P+ l3 D9 X/ \* ?
第三产业 the service industry; the tertiary industry ) e7 Y0 U7 S- R# A9 [6 b
递延资产 deferrable assets 8 V/ F0 f& ]# [# a: E! p
订货不足 insufficient orders
2 U( M* T! F/ O4 d- D定期存款 time deposits : O" L1 n2 \$ [4 _; [$ L+ Q
定向募集 raising funds from targeted sources
5 X2 K: g. e$ |8 j5 D/ f' Q# C% n/ _东道国（请见“母国”） host country # O2 C0 z( F) J; j! [/ c1 R3 p" I% _9 ?6 E
独立核算 independent accounting * k; B0 E2 e5 H8 C4 b" P
短期国债 treasury bills
  ]/ G- _! ]4 |. H5 N对冲操作 sterilization operation; hedging
6 \! K+ j1 S  }1 {! @1 B( a1 d对非金融部门债权 claims on non-financial sector
. ]& l1 v8 L% X) }0 D7 A多种所有制形式 diversified ownership( ?+ `+ J+ n7 L; E
  F5 F1 E& F! h
E 3 e4 w  p+ i3 y; I) C1 j  N
恶性通货膨胀 hyperinflation 6 }$ N7 r) v  a  I9 x
二级市场 secondary market " f& C& k; S$ \- F3 t
& |' ]7 p* d8 K
F
# k. }! Y6 X1 E: }9 Q发行货币 to issue currency
: n+ d8 _) g& m' A1 l) p/ \9 d发行总股本 total stock issue 2 d' K3 I% B7 I
法定准备金 required reserves; reserve requirement ) @: U. R! E4 r1 L$ A( O& f
法人股 institutional shares
. j) u* u1 N9 H, d法人股东 institutional shareholders
* B  R7 [& Y" I5 ~5 i法治 rule of law
$ Q1 @6 c% i7 G% N1 i/ L房地产投资 real estate investment
7 \% i8 H9 l4 s放松银根 to ease monetary policy
+ L  j  e, E# a非现场稽核 off-site surveillance（or monitoring）
0 J0 h8 x" [; U: n; p$ I+ d4 q非银行金融机构 non-bank financial institutions 2 Z. O9 j# J' m  U4 l0 `3 o. ^% {1 Y* v
非赢利性机构 non-profit organizations 6 `+ v6 J% p1 v1 E8 X
分税制 assignment of central and local taxes; tax assignment system
( z/ t) f+ u3 f: j6 `分业经营 segregation of financial business（services）;division of business scope based on the type of financial institutions   j: G! T  Z6 h
风险暴露（风险敞口） risk exposure
# o# _6 k3 J$ j$ Q1 ~  `" U风险管理 risk management
& A  v  N; c$ v' F% K. t风险意识 risk awareness
- u* Z- V, ^) {( R1 A4 S风险资本比例 risk-weighted capital ratios
! B& p" G1 o* |6 H  y风险资本标准 risk-based capital standard - b6 q0 G' O2 A9 x+ u2 Y' w
服务事业收入 public service charges; user’s charges * U2 @) T9 M' i. d+ F
扶贫 poverty alleviation 9 ^& K8 Q& N6 b. O& z
负增长 negative growth
# l) e, K2 R: _7 `9 Z. b; X复式预算制 double-entry budgeting; capital and current budgetary account
9 K& G& r+ v$ {8 o' G: B% l% [$ R7 W. i5 L
G
/ r2 M7 d, C/ m% y& \; x( A/ U# H, K改革试点 reform experimentation 8 g0 C2 S( N2 f% D9 X# S
杠杆率 leverage ratio
( u" \9 Y7 S7 |/ {$ i, }杠杆收购 leveraged buyout
# v3 W5 w) W/ k' |" d8 k  _7 v0 r高息集资 to raise funds by offering high interest
' w- `+ C8 \- P% [5 F个人股 non-institutional shares
$ C3 [9 E* J) y根本扭转 fundamental turnaround（or reversal）
7 i5 X. b4 u, X8 t公开市场操作 open market operations , n$ X7 y" S& H1 t$ z
公款私存 deposit public funds in personal accounts
, B/ V& e5 V0 C9 r: \公用事业 public utilities   Y3 G" L/ T9 s! A- Q. B
公有经济 the state-owned sector; the public sector " K/ ?; W% v* e/ v% g9 J* T
公有制 public ownership
- p( I  x; {# P. P) L! m. F% ^工业成本利润率 profit-to-cost ratio
3 l; S. ~0 N) Q4 j) c7 o1 u工业增加值 industrial value added & `+ f- Y! q/ ^6 v7 B6 ~7 J5 C5 F" T
供大于求 supply exceeding demand; excessive supply 5 h* V# T  b$ m+ z  r: N! W3 u0 [: U
鼓励措施 incentives $ k7 B  Z2 R. n: k: W
股份合作企业 joint-equity cooperative enterprises 1 d* o1 H) b, o$ I9 m6 S7 |% k: x
股份制企业 joint-equity enterprises
1 f* u& w1 w7 |) f5 b! _股份制银行 joint-equity banks 6 O& W$ {8 i2 L
固定资产贷款 fixed asset loans ( ?5 j4 N9 i" i8 k) M: G7 L$ V) n
关税减免 tariff reduction and exemption 0 N0 t. p( N. L% d
关税减让 tariff concessions ; D5 k3 \5 y0 F
关税优惠 tariff incentives; preferential tariff treatment
! H3 E$ ?/ x' F/ Y  G9 t4 _; F规范行为 to regularize（or standardize）…behavior
- F1 ]# `% {$ ~  `规模效益 economies of scale
4 J* [' A0 n6 }7 T. L/ Z/ @* j国计民生 national interest and people's livelihood $ V! W2 r2 C) n
国家对个人其他支出 other government outlays to individuals
$ _+ L0 h. P3 u/ ~+ f; I国家风险 country risk 0 j( c' h6 X( ^" p
国际分工 international division of labor , z3 U4 D% b, f1 U$ \% E
国际收支 balance of payments
( ]' ^8 O9 @% v8 i# M" G国有独资商业银行 wholly state-owned commercial banks
- d9 S- {' \" s国有经济（部门） the state-owned（or public）sector
) G, P) f9 n( l# M  X, U国有企业 state-owned enterprises（SOEs）
1 L2 s1 ?$ C3 d$ j2 w. b6 s国有制 state-ownership
! S" F+ y5 F, |3 T# z( T+ K( Y国有资产流失 erosion of state assets
6 E# N4 Y* n" z$ M; k4 s国债回购 government securities repurchase
: H6 `) z3 c# z( V7 K5 i, M国债一级自营商 primary underwriters of government securities * G7 p6 D. |' F8 g0 C% h
过度竞争 excessive competition
4 J. W! [! A8 X2 f9 D' m  J( L过度膨胀 excessive expansion & G8 H  ~# n- ~' T
过热迹象 signs of overheating
) S! }, R6 A3 E6 q! n* i0 _) A4 Y6 ^% |: m
H
/ M3 e. B% u0 T3 k+ s% l合理预期 rational expectation
4 O" ]* l" }2 K' |- J核心资本 core capital : l; V! N2 \2 z6 u
合资企业 joint-venture enterprises
) I3 r8 z# Q5 v0 t- `! a红利 dividend . t; i5 K$ z0 k% p' `; l1 S' o
宏观经济运营良好 sound macroeconomic performance
0 G9 r2 ]/ K9 E+ |0 J宏观经济基本状况 macroeconomic fundamentals * ?" k0 K% p: w) G8 b
宏观调控 macroeconomic management（or adjustment） 9 P2 V. F: w; l: K
宏观调控目标 macroeconomic objectives（or targets）
" F' x- A" W. F3 o% M. ^坏账 bad debt
, P6 ^; H( b+ |) l4 S$ R6 [还本付息 debt service 1 ^2 k& X& Q9 E3 G
换汇成本 unit export cost; local currency cost of export earnings
* y6 b" p0 M9 `: u汇兑在途 funds in float 3 R8 t# w' s2 J! J% v  j) O
汇兑支出 advance payment of remittance by the beneficiary's bank
% [* M0 J) Z* V5 v7 p4 }/ n# o汇率并轨 unification of exchange rates
! Q6 j( g7 z1 n* V$ F活期存款 demand deposits 8 C5 H$ j- W" U
汇率失调 exchange rate misalignment
" D6 U& K5 F6 _" ]混合所有制 diversified（mixed）ownership # U* a# Z1 s  o- `1 l
货币政策态势 monetary policy stance 3 K6 v, V; T4 @2 R0 }
货款拖欠 overdue obligations to suppliers

chinaren100

基本建设投资 investment in infrastructure
( o% l" `3 V! a$ `基本经济要素 economic fundamentals
% j1 T9 i' n. f) `8 S基本适度 broadly appropriate
- a- O: l. h3 |: }0 s基准利率 benchmark interest rate
2 p+ B9 k: E( K$ F% n机关团体存款 deposits of non-profit institutions
# p6 [% W) F5 K$ w2 j0 Q机会成本 opportunity cost - T! O* g# {& \* f5 G4 E
激励机制 incentive mechanism
. Q# q+ n+ x* w5 O% T* K6 d) p积压严重 heavy stockpile; excessive inventory * A9 c! v! u+ K
挤提存款 run on banks
3 r$ R& |) H! H0 L1 ?3 W挤占挪用 unwarranted diversion of（financial）resources（from designated uses） , H2 @9 n6 z  A+ [% w% _$ B# U% Q
技改投资 investment in technological upgrading
" \5 m3 I& Z, E. y# ?3 @+ N2 Z技术密集型产品 technology-intensive product
1 `7 D# e9 t) X) ]/ [  l计划单列市 municipalities with independent planning status 8 B& i. A" c4 E. c
计划经济 planned economy
" Z+ `4 Y9 o2 B) F/ u集体经济 the collective sector
$ v% j9 ~8 e' @; r+ Y$ {加大结构调整力度 to intensify structural adjustment % W8 i! d& _, D7 [9 |
加工贸易 processing trade
% N0 e8 I3 b1 w' F, F" J5 s加快态势 accelerating trend / o. ~) v8 j! P+ ]
加强税收征管稽查 to enhance tax administration 5 H5 A7 m$ q/ U+ Q# d1 r5 T" ]
加权价 weighted average price
4 h- I3 n. a- {: P价格放开 price liberalization
0 X: i1 S: c8 m* |6 F' Q+ O- ?价格形成机制 pricing mechanism 0 q# T- h# n) g4 G! `! x7 f8 a: x
减亏 to reduce losses
  @7 h% @+ ^; B简化手续 to cut red tape; to simplify（streamline）procedures $ {" C& t9 ]/ w) V8 O* k
交投活跃 brisk trading - [* o2 q1 v0 A! V  j7 u9 o
缴存准备金 to deposit required reserves $ d. n# D  L! P9 k9 `7 V& V% P2 q
结构扭曲 structural distortion $ [( ^5 D& y# n/ b. q
结构失调 structural imbalance
/ v: r# K: B! E+ \9 L9 G  b4 n结构性矛盾突出 acute structural imbalance ) k0 b$ @8 v- i% [5 W! v' |5 l. `
结构优化 structural improvement（optimization）
# g9 e( ?) l- }- ?1 Q( M4 I结汇、售汇 sale and purchase of foreign exchange
. l0 A  W5 A6 ~# J+ T金融脆弱 financial fragility
2 ~9 i! J+ e4 X) p金融动荡 financial turbulence 0 l6 f' w! z. w2 \) H6 x
金融风波 financial disturbance
, ?3 a( E2 |8 Q金融恐慌 financial panic $ I  X( |( I8 T; l
金融危机 financial crisis
& N( ?, _4 z8 [) M3 ^& F金融压抑 financial repression . r) n9 K5 h6 q2 y: w& q
金融衍生物 financial derivatives
  j; E# M4 {2 U: ~* ?& _金融诈骗 financial fraud
! y! H- r" }, E% g( d) [紧缩银根 to tighten monetary policy 5 T1 x0 a( t. n+ v! S
紧缩政策 austerity policies; tight financial policies
" O1 v  }9 }0 ?( ]经常账户可兑换 current account convertibility ! W3 r  n+ C  I7 [
经济特区 special economic zones（SEZs）
. v7 g/ C' t4 f/ `9 x; {经济体制改革 economic reform 5 D1 Y' q8 C5 ?2 L! s6 E- x
经济增长方式的转变 change in the main source of economic growth（from investment expansion to efficiency gains）
  {5 x4 W; I) H7 }经济增长减速 economic slowdown; moderation in economic growth
9 n, N" k# F" E经济制裁 economic sanction
0 k- C5 B" Q5 _% L' P经营自主权 autonomy in management
; d" ^  z3 M2 W  i) I  }景气回升 recovery in business activity
' N+ P1 `4 k/ p# ~7 J7 D0 j! Q境外投资 overseas investment 9 f" C0 I2 N' c8 G. r9 t$ z
竞争加剧 intensifying competition 8 K! E+ B* x5 [. a% {0 `: I8 k
局部性金融风波 localized（isolated）financial disturbance
$ r$ d4 e$ G- f3 r; m; e8 s6 x
* L- s6 M' H' q- ?K 2 F( _. r9 G- Q- D1 e7 y- Q
开办人民币业务 to engage in RMB business 5 c5 r; H/ p3 Q2 M" Q; P8 \
可维持（可持续）经济增长 sustainable economic growth ; U2 B. @5 f2 j/ Y# ]4 }
可变成本 variable cost & B. I$ C' ^- ?
可自由兑换货币 freely convertible currency
" d" Q% @' t, s9 P0 ]控制现金投放 control currency issuance $ Z9 v2 w" i7 c
扣除物价因素 in real terms; on inflation-adjusted basis 6 U& U; h! `' J* Y  f$ p1 O
库存产品 inventory 1 s1 @! ]( B/ W' I, Y! x$ d
跨国银行业务 cross-border banking
0 \6 V) @4 Z; {! j4 y$ P& g' ~4 h跨年度采购 cross-year procurement
/ P3 I" l9 e; e6 Z& B, y会计准则 accounting standard
( \  F* A' K6 s" f
6 d/ R" b3 x" q# t* X1 Y% NL # e6 x4 J! j' k( c
来料加工 processing of imported materials for export + D( q6 m- Z4 x8 A/ ]
离岸银行业务 off-shore banking（business）
$ Q4 q8 v5 ?9 o' F: G7 M/ J理顺外贸体制 to rationalize foreign trade regime
- ^- X5 ^) o- K) Q* ?( k利率杠杆的调节作用 the role of interest rates in resource allocation
* u! f6 m9 [9 Z; e1 P# A0 k利润驱动 profit-driven 4 p/ _# v+ v, j# q* G
利息回收率 interest collection ratio
3 Z' g! O4 a6 k6 P" M; ]# c联行清算 inter-bank settlement
5 U  q6 G. X6 l. |! F1 K连锁企业 franchise（businesses）;chain businesses
( ^# q9 _8 S& U& e& `9 d& B4 x; T良性循环 virtuous cycle
8 @  r3 Q4 B( D/ g两极分化 growing income disparity; polarization in income distribution
2 V4 p6 c7 r) K零售物价指数 retail price index（RPI）
/ f9 I( j$ u: {流动性比例 liquidity ratio
4 T1 i9 w4 [9 i+ {( \流动资产周转率/流通速度 velocity of liquid assets
, W% }. }* H/ R$ w流动资金贷款 working capital loans
- K* @4 E! D( S- T流通体制 distribution system
/ K) L+ A/ Q  R" o/ G  B, V% r7 a流通网络 distribution network
1 v  u! n( w0 n8 _' l' w. z1 b留购（租赁期满时承租人可购买租赁物） hire purchase 5 W4 k' C/ n6 |% M6 S) v# P
垄断行业 monopolized industry（sector）
/ i7 x: o, _; C) y# a' y乱集资 irregular（illegal）fund raising & a; o0 p9 m4 q$ |0 Q/ @
乱收费 irregular（illegal）charges   V% P) x4 P6 Q1 b/ K- P
乱摊派 unjustified（arbitrary）levies
6 m# B4 ^7 y" F0 G7 x  z8 {, ~- D5 |) [: x" S3 E* s( S2 q- ]
M 5 v# z0 I8 `0 q2 t' Y; S' g2 H
买方市场 buyer's market
) b. R) A4 U# q4 B卖方市场 seller's market 0 S0 D/ L) A% [2 D
卖出回购证券 matched sale of repo
% s8 X7 l: V" W7 C2 b$ O3 l8 s" B贸易差额 trade balance ' w8 V+ J5 z9 c& z" x2 H
民间信用 non-institutionalized credit 4 u& x7 [! p0 c" j. Q
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
; _( \# _7 j/ m9 u$ T' B# Y5 m明补 explicit subsidy
! G6 g- {! v5 {* ?! [+ u, y6 ^明亏 explicit loss - S0 y" z1 {; j9 J% F
名牌产品 brand products
9 c( y% `5 @+ r+ ~5 l+ V% t, V母国（请见“东道国”） home country / S" d6 y0 X& N/ L- C! y

4 A- {) W' \# a2 gN : J# ?" U4 X/ N  U+ l6 |% I
内部控制 internal control . `* u1 ^8 }% m$ O6 X* x/ Y) s  H$ m
内部审计 internal audit
# l. T* |  i: n; E8 G' O; ]% }内地与香港 the mainland and Hong Kong $ k: P# B$ ?/ m- S
内债 domestic debt 9 G5 V- `; a4 _) [. L
扭亏为盈 to turn a loss-making enterprise into a profitable one
" Y( u! f  |3 p+ a7 K1 \& D) o7 N扭曲金融分配 distorted allocation of financial resources 7 n/ E2 v2 `2 V7 V1 g2 x7 y
农副产品采购支出 outlays for agricultural procurement
  a$ C1 w% S/ E" F3 f6 t8 p农村信用社 rural credit cooperatives（RCCs）
/ [3 }; m% B" {& A! m1 _9 z7 L' L, y( U8 F5 U$ S. S
P ' O# M, ~2 s* H) D: _4 M( Z' M
泡沫效应 bubble effect 7 |% B, n+ y6 J9 ?+ p* {2 \
泡沫经济 bubble economy
2 R9 W# C; h* _+ R; d培育新的经济增长点 to tap new sources of economic growth
; I+ y6 T  d5 `片面追求发展速度 excessive pursuit of growth
  K4 j0 b2 Q2 s$ K# H平衡发展 balanced development
# F; k8 h# z+ u% C. _  w瓶颈制约 bottleneck（constraints）   g. Q6 S; N; i  d
平稳回升 steady recovery
6 X9 h: t3 V- _; C$ {! k( l+ w铺底流动资金 initial（start-up）working capital + u& R$ e7 R: u' N9 J" z
普遍回升 broad-based recovery
, z1 D) ^) p' `% K配套改革 concomitant（supporting）reforms
/ T3 F' n$ L% }4 I5 _2 s配套人民币资金 local currency funding of…
/ z9 y/ T* T6 K( A
0 @2 C2 M" \* P- D4 c9 uQ 3 Y- x. I3 K( ^" c- c% q
企业办社会 enterprises burdened with social responsibilities , s6 R& v1 u' d5 `% B% P: l1 q
企业集团战略 corporate group strategy
( n7 q+ V. I8 ?8 d& Q企业兼并重组 company merger and restructuring
( F! }. ~) v2 P2 n$ i& ~4 p& J7 Y/ g企业领导班子 enterprise management 1 @- T) |& o- o6 f( r& B8 }$ E+ T
企业所得税 enterprise（corporate）income tax ; }8 l+ B2 ^# n* Q& n
企业效益 corporate profitability
! @3 n( K5 }) @, m: L企业资金违规流入股市 irregular flow of enterprise funds into the stock market
& P' I: I* @. B9 C" C. p* Q欠税 tax arrears
. h1 |4 q; Q. Z/ a( L7 }: v欠息 overdue interest
8 l" _5 R! q5 y强化税收征管 to strengthen tax administration - U6 Y( e' u/ N7 R
强制措施 enforcement action
) ~. m! m" W* ^0 Q  v0 D% ]翘尾因素 carryover effect
% c) `7 }3 L8 q$ Q- m切一刀 partial application
4 o) H) a% J' p; r: }" w' i0 `- m清理收回贷款 clean up and recover loans 3 W/ s8 e, P: e9 f0 |
（破产）清算 liquidation
; _8 W% p* X2 R- z8 {. X& n倾斜政策 preferential policy
' c6 l9 _% A' `4 Q区别对待 differential treatment % t' i  z  N) C$ q
趋势加强 intensifying trend 3 u3 S% P* L4 |  B$ ]% e
全球化 globalization
; t( s( M  G; `/ d  h* m权益回报率 returns on equity（ROE）
6 o9 U/ j/ V  }. B3 L缺乏后劲 unsustainable momentum / m4 H6 l! c) }* v

# T$ Z( W5 n8 @$ X; bR
' p% Y% f5 j' i" {( k绕规模贷款 to circumvent credit ceiling
' d6 N5 @. }! A) j8 g( h人均国内生产总值 per capita GDP
3 a2 \0 v. K! y( K" A% [/ q人均收入 per capita income
+ j  T5 g9 b0 q4 T" B# B人民币升值压力 upward pressure on the Renminbi（exchange rate）
' z; C9 h/ V7 h% G( C5 ]3 m7 @认缴资本 subscribed capital & f  i9 T/ I. _( {. I6 N( A1 W
软贷款 soft loans 4 U7 C0 x! m% o; U
软预算约束 soft budget constraint ' d1 j8 g% h4 ~; C" N% Z' T
软着陆 soft landing
: ^% a. ~7 L( h! i4 Z: O  O2 H3 g3 R; u. n! P
S / z0 M3 \1 l, Q7 @% f+ J& T
三角债 chain debts;inter-enterprise arrears
* N" ]6 I3 v" Z  |$ q4 P善政廉政 good governance - W& R4 X4 \/ ]  v% r5 X$ Q: B
商业贷款 commercial loans 4 L' Z* p5 a% l$ r& X- \( N5 {
上市公司 （publicly）listed corporations
! q0 |$ t/ P6 h7 q设备利用 capacity utilization
+ v( G$ S$ U1 y7 P社会保障 social safety net; social security（insurance） / S0 s2 K" P' D2 H, a
深层次矛盾 deep-rooted structural imbalance ( j# X( b" Q) x) F1 \2 ?+ r: {( X
审批金融机构 to license financial institutions " y. g+ B6 L7 p
审慎监管 prudential supervision
  F3 ]- Q3 d2 T6 L1 r* M生产能力闲置 unutilized capacity ! }5 q+ |" S& B2 }& [" y; j
生息资产 interest-bearing assets   ]0 o4 b5 v8 A# \; q) K0 ~
实际利用外资 disbursement of foreign capital; actual inflow of foreign investment
: y5 |: r1 A( u- o7 y" R8 N实际有效汇率 real effective exchange rate 9 z" s! v. u" {1 p$ {- {- ?
实时 real time 1 o' f9 p* F( J0 ]& m
实收资本 paid-in capital
4 p7 i$ \/ g! c实现利润 realized profit ( l, I# F) [8 h" `& U) ~' o5 @+ D* C
市场分割 market segmentation
: {( c& S+ r! }) v3 d  x市场经济 market economy
$ f4 _0 L: G4 v市场占有率（市场份额） market share
5 w$ L9 L: O! c' f7 x8 g市场准入 market access（指商品和劳务的进入）；market entry（指机构的审批）
- H  y+ z8 k; N市价总值 market capitalization
0 P5 m1 L# p) I# w适度从紧 appropriately tight ; K" A6 W  D, ?5 p+ t1 U8 F
适时调节 timely adjustment 9 n7 O" x& v6 j" {( ]7 M7 D4 W
收回对金融机构贷款 to recall central bank loans （to financial institutions） 0 |+ E, C) J( _  q+ Z5 J
税后还贷 amortization（repayment of loans）after tax 6 ]$ O1 Z9 E* H' i
税收流失 tax erosion
' e5 [6 v) o- q! F- H! R) [  W税源不足 weak tax base
# U: |) t8 {7 `6 s- q私营经济（私人经济） the private sector
0 m: g0 q+ l, V6 M8 L2 V私有制 private ownership ! o; X' S) u* S4 s
所有者权益 owner's equity
, P: Z9 w/ T  r' p$ C8 X7 a- I, O6 h- r* q. s# L' y2 @
T & Q8 `% n# d0 |
逃税（请见“避税”） tax evasion , G/ p; e5 t5 Z5 y0 _
套汇 （1）指合法：currency swap; arbitrage（2）指非法：illegal purchase of foreign exchange   \* ]0 N# Y# V1 V4 I& h* o
剔除季节性因素 seasonally adjusted 9 o/ a" {5 t, L7 e# |
调节流动性 to influence liquidity level ! C( Y, ^' G- ?5 R- }) a
贴现窗口 discount window % f. ?" g( O* H0 a+ ]
同比 on year-on-year basis; over the same period of the previous year
; q3 a, n: g" U. R* _' z4 S# N( e3 y同业拆借（放） inter-bank borrowing（lending） ! j/ N+ y3 `  t* V" U
同业拆借市场利率（中国） CHIBOR（China inter-bank offered rate）
) t+ j0 f; x# S+ `0 }同业融通票据 inter-bank financing bills
: q' Z& {* o4 m" [( i同业往来 inter-bank transactions
( x4 S. I. ?+ a- F7 p3 X透支 overdraft . k' I6 `8 d7 m# K: P: s: \
退税 tax refund（rebate）
& }4 q4 u" U3 G8 M头寸 position , a; G- I, J8 [' r5 Z, G
吞吐基础货币 adjustment of monetary base 3 C8 [) E& H2 b9 C
脱媒现象 disintermediation% C* o% r' d: P- O
4 r5 @" b* G  ?9 @

4 N! R- W+ E# E$ W$ l! ?( P/ L' f6 C外部审计 external audit 0 N* e* H, U1 o( i" E. f: w& Z( e& f
外国直接投资 foreign direct investment （FDI） , W3 i4 G2 y, \
外汇储备 foreign exchange reserves
) n0 t7 S' K  [* n5 k3 \9 o( u外汇调剂 foreign exchange swap   ~3 Y7 t) Q, B1 K* B
外汇占款 the RMB counterpart of foreign exchange reserves; the RMB equivalent of official foreign exchange holdings 7 g# v; y& o1 C
外向型经济 export-oriented economy : A4 _' M7 O8 _; t# L; j( u
外债 external debt " h9 D5 N! p$ v$ j* U
外资企业 foreign-funded enterprises / q7 G; n. y; o$ L3 t, n
完善现代企业制度 to improve the modern enterprise system ! k7 S5 S* {4 b6 B, T
完税凭证 tax payment documentation
+ E$ U9 ^* G) \) L, n1 `/ j5 {2 ^违法经营 illegal business
) b+ o9 B1 T# I3 x) Y8 R7 v4 w) B委托存款 entrusted deposits 8 J8 ?1 c$ m0 Y2 g' Q3 r; N
稳步增长 steady growth
8 _- N; ?/ C) O9 E% ^1 ]# v稳健的银行系统 a sound banking system ; f8 u3 F: S3 R0 t- B& x: l
稳中求进 to make progress while ensuring stability - ~1 v" f' R* T% W/ s
无纸交易 book-entry（or paperless/script less）transaction 9 @, }5 ]5 q+ r# [0 [
物价监测 price monitoring

chinaren100

吸纳流动性 to absorb liquidity : t+ s* l2 T; u3 w( a
稀缺经济 scarcity economy
5 j7 L) q; S; h7 f洗钱 money laundering
. g  w5 y1 l3 d' B% R6 f% i系统内调度 fund allocation within a bank " P* Z; V- ^: w- X
系统性金融危机 systemic financial crisis $ Q7 X# x: r: S7 |2 W
下岗工人 laid-off employees
2 k" `  r# G0 Q& C. }下游企业 down-stream enterprises
4 M- T: N' F) T6 Z; e现场稽核 on-site examination
9 X( t! A/ Q8 @9 d- @6 G( k5 i现金滞留（居民手中） cash held outside the banking system
2 [. J, N  J$ E# H: _% b乡镇企业 township and village enterprises（TVEs） 3 ]/ q8 I( @: Y. @
消费物价指数 consumer price index（CPI）
! c' @3 v$ N  q- g7 A消费税 excise（consumption）tax 1 k" M2 T; b" B. }9 B5 K: Q" v
消灭财政赤字 to balance the budget; to eliminate fiscal deficit 3 R# G/ |; [: k( ]( a- o; _
销货款回笼 reflow of corporate sales income to the banking system
5 Q0 S: f$ U1 A6 O" C* ?销售平淡 lackluster sales : \% v- H& x4 C# }; y7 }
协议外资金额 committed amount of foreign investment 2 G$ Z, m4 _) T! V! O$ l
新经济增长点 new sources of economic growth
; v6 E8 S1 _2 M5 R: z6 n新开工项目 new projects; newly started projects
+ B- h. M; G) f6 e: ^9 |# J# O* O新增贷款 incremental credit; loan increment; credit growth; credit expansion
7 a) A" b+ J! T7 R新增就业位置 new jobs; new job opportunities
& g2 g4 M$ j+ h: H1 n* H; M$ K/ B信贷规模考核 review the compliance with credit ceilings
& A8 ?' M/ y" e% f5 ?4 k7 I: z! V2 J信号失真 distorted signals
0 h  t% x" i: \0 R) q; J信托投资公司 trust and investment companies : K7 H; G  N' R8 m; q! l& e- P  ?) t. t
信息不对称 information asymmetry
; ^% q/ S% _/ M( U, u信息反馈 feedback（information）
# u. m4 @! a/ ^: i信息共享系统 information sharing system
* ]7 C  Q" p7 ?7 r0 P$ Q信息披露 information disclosure " K0 Y$ n: e5 [: h! D
信用扩张 credit expansion 5 G# W/ V( L5 E  P- Y
信用评级 credit rating
8 @' N6 p, v# Z) ~+ J姓“资”还是姓“社” pertaining to socialism or capitalism; socialist orcaptialist
, C& m2 f; e! @6 v7 N. O行政措施 administrative measures
  |! k2 V  S  q. Y( U( W需求膨胀 demand expansion; excessive demand
7 [! Y9 D. l; [+ T虚伪存款 window-dressing deposits
$ g; y) ~) o/ z5 x6 g4 i削减冗员 to shed excess labor force
% p0 v+ W7 P, e, M) ]寻租 rent seeking " |* P% H* k7 G* s0 l0 j1 ]
迅速反弹 quick rebound ( u& b* ~  N1 Y: |, D) ]

: Y2 b3 E' x) r' |/ I" J( uY
! f, C/ C! p8 B3 b2 v) f养老基金 pension fund " y, |6 J; O, p% r/ M( {
一刀切 universal application; on-discretionary implementation ' Q9 o4 z/ t5 i. }( e* o
一级市场 primary market : ^3 H: [& g( Z6 w  c) Z+ k
应收未收利息 overdue interest 2 X$ m% B) c1 X& Q6 X
银行网点 banking outlets 3 x$ }+ c7 T* z" A5 S
赢利能力 profitability . a  n$ J3 ~' T9 e, p, e
营业税 business tax # J- j0 R) R' C! m( D  M
硬贷款（商业贷款） commercial loans 9 i9 K4 w5 ]1 b; x0 S1 f
用地审批 to grant land use right 9 o( Q; q$ f5 Z2 j
有管理的浮动汇率 managed floating exchange rate ; Y% P$ U7 K" O  Y6 p
证券投资 portfolio investment
& V1 ]' i/ T! \0 I" o( r游资（热钱） hot money
  p# d+ E$ N* a2 W有市场的产品 marketable products 5 ]5 Y. x! i7 Q$ c( @
有效供给 effective supply
/ e# }9 z; `8 N2 e诱发新一轮经济扩张 trigger a new round of economic expansion
4 B; Y  u* K* R9 y+ R$ B+ t4 y逾期贷款 overdue loans; past-due loans
' `1 N7 a. S; L. @与国际惯例接轨 to become compatible with internationally accepted 5 L. @' l5 t: _2 n, r
与国际市场接轨 to integrate with the world market
# O; s+ O; E, i/ d预算外支出（收入） off-budget （extra-budgetary） expenditure（revenue） # a; v8 r! _5 B8 {5 W
预调 pre-emptive adjustment / u1 W" @; s7 _0 ]2 D4 u7 f
月环比 on a month-on-month basis; on a monthly basis
4 {* `+ [' h  j6 W4 h7 l+ T+ j- |/ G9 {) k
0 V' }4 p6 ?: [4 ZZ
5 q, z$ A! [4 L0 ^/ ?再贷款 central bank lending
. I. u2 J1 \) e8 r在国际金融机构储备头寸 reserve position in international financial institutions
: d9 i3 M+ a, k$ k% D6 @在人行存款 deposits at （with） the central bank
+ j8 w7 G3 t3 h0 d! X4 t在途资金 fund in float # h9 ~/ G3 y9 W- m
增加农业投入 to increase investment in agriculture
5 x: k( I0 B: C" B+ H- V增势减缓 deceleration of growth; moderation of growth momentum
5 [+ m1 p5 Y: W# o增收节支措施 revenue-enhancing and expenditure control measures / ?  J  w  f# @
增长平稳 steady growth
1 K+ V2 a, @- {# X/ N: o: I% w/ B/ K增值税 value-added tax（VAT） " N9 r6 v9 x7 i- r& r4 h2 _; c7 c" T
涨幅偏高 higher-than-desirable growth rate; excessive growth / H6 k& x) p. U  E7 H7 q; O5 b/ h
账外账 concealed accounts % ]% ?1 l$ }7 Z, s4 @. p) F
折旧 depreciation 1 }1 Y6 @0 I, X* ^. S
整顿 retrenchment; consolidation ! Y4 k" z' E  D
政策工具 policy instrument
) B& j8 q& k6 V2 g0 B! N6 }政策性业务 policy-related operations . I. f. y1 T% [6 I: u  k
政策性银行 policy banks
  i9 H; C# N; F- E) m- Q政策组合 policy mix " f/ O7 z1 l( m
政府干预 government intervention 3 K# A6 K4 `2 f' z; k/ `3 c
证券交易清算 settlement of securities transactions 9 N8 p" Z+ s- ?' J, B; G
证券业务占款 funding of securities purchase
/ |9 R$ K( j8 z! l2 g5 k2 s7 l支付困难 payment difficulty
6 r+ h4 n5 I- F9 b5 r支付能力 payment capacity
. l) J" S3 L8 f: N. q% p直接调控方式向 to increase the reliance on indirect policy instruments
* R) v/ b* w& n6 F间接调控方式转变职能转换 transformation of functions
$ H) [: U# P. E+ x- U0 k职业道德 professional ethics . k. h! \- E: n9 F' ], v, s$ F$ T
指令性措施 mandatory measures 7 k) t$ w7 I0 [& H( N
指令性计划 mandatory plan; administered plan ' ]% j) k9 g2 O( T# N( b# h
制定和实施货币政策 to conduct monetary policy; to formulate and implement monetary policy % X$ l  {, V0 F' a2 g' n# a* A
滞后影响 lagged effect
8 Q$ }9 }( A8 w9 V& G中介机构 intermediaries
! {; [# Z) D# ~  S$ y+ q2 N$ H2 M中央与地方财政 delineation of fiscal responsibilities
% `  P: ^' a3 A+ s2 S( k0 K1 O: Y分灶吃饭重点建设 key construction projects; key investment project
) L9 U$ ^8 P! t* S- x$ p/ X1 x周期谷底 bottom（trough）of business cycle ) G  N8 B. s6 ^9 i7 x; U9 p
周转速度 velocity
; T1 w3 q' p/ f- \# a  g主办银行 main bank
$ l" B; f4 \# V9 p% b主权风险 sovereign risk
$ @3 X0 j+ d$ u4 S1 z' x注册资本 registered capital 2 U' X* r& \; k0 e
逐步到位 to phase in; phased implementation
. w2 Y: n$ x, M逐步取消 to phase out
! o5 V9 O6 ?0 x- _: m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）
3 Q' P* f# n9 t专款专用 use of funds as ear-marked
7 l2 E4 B6 q. H; g8 ~转贷 on-lending
& x9 u# M* D* f0 b$ v+ v5 M转轨经济 transition economy
7 A; s2 ~% B, k8 O8 s' T8 R转机 turnaround
; {  m: ~4 u2 \转折关头 turning point
" J# u% T6 w% n准财政赤字 quasi-fiscal deficit
, _" o0 h  ?- b1 \8 Q准货币 quasi-money ) I5 |$ j. D. \# x7 k
资本不足 under-capitalized " e, E) f, `- a4 p
资本充足率 capital adequacy ratio & t+ H% R5 Z$ `; ?% i, d
资本利润率 return on capital / Z, i- |1 B# ^! f1 b) t
资本账户可兑换 capital account convertibility
* a- A) ]1 ]: r资不抵债 insolvent; insolvency
( N8 Z0 r  U1 v$ U/ y资产负债表 balance sheet 4 y* }+ ]( R: Q' x- C* t3 m* o
资产负债率 liability/asset ratio; ratio of liabilities to assets / S" O; T6 @  ?& x0 |2 z3 p
资产集中 asset concentration
( g* f- a; q- U5 b- n4 s, d  z7 C资产贡献率 asset contribution factor 2 c" R- Y% d  h! Z9 J+ K$ R; ^
资产利润率 return on assets （ROA）
' X6 B2 T( B4 o资产质量 asset quality , F4 d/ p( K+ a6 W# l+ z6 |
资产组合 asset portfolio
/ _* R) L7 n/ k: R, d资金成本 cost of funding; cost of capital; financing cost 8 ]; C3 R5 b6 Q; G( H0 X( [
资金到位 fully funded （project）
2 @$ N& |. H' i' z9 o资金宽裕 to have sufficient funds
0 N0 c4 @! n& m! f资金利用率 fund utilization rate
' S: c& o; B& R1 ^9 ~% W6 T资金缺口 financing gap 4 \& f( l, m9 e
资金体外循环 financial disintermediation 4 h" E+ g1 Z4 O: D) |
资金占压 funds tied up
. u; F0 y8 F' g( U/ ]9 R自筹投资项目 self-financed projects
. C) D* h( z6 O0 `; d自有资金 equity fund
+ y( D6 \% ~1 ~综合国力 overall national strength（often measured by GDP）
9 {0 a0 W7 I  k- Y综合效益指标 overall efficiency indicator
8 }" X( L8 V: R; Z/ L: g综合治理 comprehensive adjustment（retrenchment）;over-haul , `& T/ Z! ]0 O: m! [
总成交额 total contract value
+ r% G5 i7 x7 m6 r1 `" m总交易量 total amount of transactions
( I& E; h% R$ ^总成本 total cost $ O) G1 v1 \  c$ C2 c4 r
最后贷款人 lender of last resort

chinaren100

acquiring company 收购公司 5 `' P0 }8 T% z+ V, u; O, T
bad loan 呆帐 0 e$ r5 k, a- C  o
chart of cash flow 现金流量表 ' i" O# U$ {3 S& u7 v
clearly-established ownership 产权清晰 % ^' k) G5 {5 Q! K
debt to equity 债转股 % ]! O, A  Q" x; F* Z; }5 Z  J
diversity of equities 股权多元化 # W- O  k% W6 x% t8 f/ Y  z
economy of scale 规模经济 % Q8 j1 O1 ~7 ~4 L$ r& w
emerging economies 新兴经济 8 p0 b! Q9 Q4 c, Q
exchange-rate regime 汇率机制
  @# Y8 k2 b4 n$ d) ffund and financing 筹资融资
+ \. L1 {) X) C/ C* q6 mglobal financial architecture 全球金融体系 & u2 X# Y) a/ c) S- v6 e: g: D$ ~; [
global integration, globality 全球一体化，全球化
( E, ^9 n; o0 \( L  {! Y3 igo public 上市 , e( h/ x* H- B% U3 d
growth spurt （经济的）急剧增长 ' Q  d  M) [5 ~. f1 x4 m6 G
have one's "two commas" 百万富翁   _% g6 d# q3 {6 |
hedge against 套期保值 + f' p0 n* k* @5 K
housing mortgage  住房按揭
  E0 a! X4 v# C, x+ aholdings 控股，所持股份 2 k7 W4 b, r7 N8 y+ ?% o6 u
holding company 控股公司 # T$ @, Z4 t+ u/ i# D9 h: P
initial offerings 原始股 ( m& @+ ?' X8 N! q0 f2 U. z
initial public offerings 首次公募 * O7 f2 U( f  X* o9 \# M$ M
innovative business 创新企业
( w$ s5 k6 w3 I5 H& U) E0 p; dintellectual capital 智力资本
0 T! m7 p/ Y6 Xinter-bank lending 拆借 * z2 @' H8 f8 P# t4 T1 A
internet customer  网上客户 ( m+ e. D- h1 R, v8 @
investment payoff period  投资回收期 4 D* l5 ^8 u! ?/ A( @# j
joint-stock 参股
8 K  \& s- w% Q# E% U* z8 }( R9 Fmall rat 爱逛商店的年轻人 8 S% p( m" M9 N
means of production  生产要素 & r% o" |0 Q1 S" p* u
(the)medical cost social pool for major diseases  大病医疗费用社会统筹 % q( {0 A0 Q" R  e/ R/ z  [) V
mergers and acquisitions 并购
2 K5 _# c! i) M% S$ k! o; s9 ^$ emobile-phone banking 移动电话银行业 1 R/ x1 \; m9 n* n& j1 \& f
moods 人气 " y) r; B5 _' `2 b' g( i0 h
net potato 网虫 + C! a3 t1 Q7 {" q+ t
non-store seling 直销 , k8 A1 ]6 c6 q
offering 新股
5 g0 V! A4 n1 P8 C( e1 V* Vonline-banking  网上银行业 6 v. a* V. I6 ]* ?6 V
online-finance  在线金融
+ y6 s3 y6 X" I$ `online client（银行的）网上客户 7 ?; ^! q! D: g% {
paper profit 帐面收益
$ N4 A8 q+ v1 ephysical assets 有形资产 " W$ z! h. m6 z- v6 n
project fund system 项目资本金制度   j, e6 M5 W& E# C/ G: U
pyramid sale 传销 & }7 I- F5 d7 {+ G1 n
recapitalize 资产重组
  K6 ~, Z& ~" T4 U7 W2 W& O) b/ Pregional corrency blocks 地区货币集团 . d  u8 i; W* w& G  o; u* T
regulate 调控
6 M# U& H& N' N% Isell off 变现 0 M& H- g( ^% g5 J8 w5 I/ J
share(stock) option 期权，股票认购权
- J1 X& D1 E7 e0 Z) J$ X1 |  ?: Vsmart card 智能卡 3 s- w7 Y* W! q9 e4 G- J( J8 B+ U2 b
slash prices 杀价 $ m6 u6 c1 n9 v. h3 D
spare capacity  闲置的生产能力
/ I! y' M+ y. O2 l. }/ O% Astrong growth  强劲的增长势头 8 u( V" f  O, X7 A. t
switch trade 转手贸易 8 j# H5 P$ {2 n6 I5 U# U
take…public 上市 * S" u3 W# _/ l8 B3 ?9 ]
tap the idle assets 盘活存量资产
& Z( V, i0 u0 m, k7 Xtransaction （银行的）交易
# a$ U' ]* P4 V2 D. `' qtransfer payment from the exchequer  财政转移支付
* e) h  j4 r3 e$ [$ t- v" Bventure-capital 风险资本 $ a& m$ @$ M& K) e3 N6 f
virtual bank 虚拟银行 # O8 i$ H) H- X( |, s
wire transfer 电子转帐