Deepening reform and opening up 深化改革扩大开放
The theory of building socialism with Chinese 建设有中国特色的社会
characteristics 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, opening 抓住机遇，深化改革，
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 是否有利于发展社会主义生产力
productive forces
Whether it would be beneficial to enhancing the overall 是否有利于增强综合国力
strength of the country
Whether it would be beneficial to raising people’s living 是否有利于提高人民生活水平
standard
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 of management 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 household
Narrowing 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 粗放型经济转变为
mode into intensive one 集约型经济
Mixed economy 混合经济
Regional economy 地区经济
Internal-oriented economy 内向型经济
Closed economy 闭关自守经济
Economic growth point 经济增长点
Economic growth mode 经济增长方式
Economic growth rate 经济增长率
Economy measure 经济手段
Diversified economy 多种经济，多样化经济
Economic situation 经济形势
Economic cycle 经济周期
Economic fluctuation 经济波动
Economic miracle 经济奇迹
Economic take-off 经济起飞
Economic recovery 经济复苏
Economic potential 经济潜力
Economic sanction 经济制裁
Global economy 全球经济
Economic globalization 经济全球化
Integration of world economy 世界经济一体化
International economic integration 国际经济一体化
New international economic order 国际新经济秩序
Multi-polarization of world economy 世界经济多极化
Economic community 经济共同体
MACRO-CONTROL 宏观调控
Strengthen macro-control 加强宏观调控
Soft landing 软着路
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 over demand 供过于求
Supply exceeds demand 供过于求
Economic crisis 经济危机
Economic depression 经济萧条
MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理
Establish a system for the management, supervision 建立国有资产管理，监督和营运体系
and operation of State assets
Reform of management of state-owned property 国有资产管理体制改革
Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，
responsibilities, separating ownership from daily 管理科学
management and adopting scientific management
Regulation on the supervision and management 国有企业监督管理条例
of the state-owned enterprises
Laws and regulations on the administration of 国有资产管理法律法规
state-owned property
Operate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，
for its profits and losses, seek self-development 自我约束
and self-reliance
Uphold the principle of separating the functions of 坚持政企分开的原则，转变政府
government from those of enterprises and alter the 经济管理职能
government’s role in economic management
Safeguard state property 保卫国有资产
Preserve and increase value and prevent losses 保值增值防止流失
Prevent the drain of State-owned property 防止国有资产流失
Reform of property rights system 产权制度改革
Definition of property rights 产权界定
Clarification of property rights 明晰产权
Registration of property rights 产权登记
Annual checks of the registration of property rights 产权登记年检
Certificate of title 产权证书
Change of registration 变更登记
Change of title 产权变更
Transfer of property rights 产权转让
Transaction of property rights 产权交易
Property rights transfer agency 产权交易机构
Inspection of assets 资产清查
Re-evaluation of fixed assets 固定资产重估
Asset appraisal 资产评估
Productive assets 经营性资产
Non-productive assets 非经营性资产
Return on assets 资产收益
Balance sheet 资产负债表
Consolidated balance sheet 合并资产负债表
Reform of State-Owned Enterprises国有企业改革
Step up efforts to reform State-owned enterprises 加大国有企业改革力度
Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组
promote re-arrangement of assets and raise the 提高国有经济的总体素质
overall quality of the State sector of the economy
Concentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和
enterprises and enterprises groups 企业集团
Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团
groups
Reform, reorganization and upgrading 改革，改组和改造
Re-organization, association, merger, joint 改组，联合，兼并，股份合作制
partnership, leasing, contract operation 租赁，承包经营和出售
and sell-off
Manage well large enterprises and adopt a flexible 抓好大的，放活小的
policy towards small ones
Give small State-owned enterprises greater freedom 放活国有小企业
Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，
merging of enterprises and promote re-employment 促进再就业
Allow money-losing enterprise to merger 允许亏损企业兼并或破产
or go bankrupt
Dispersion of redundant employees 分流富余人员
Re-employment funds 再就业基金
Conscientiously strengthen the operation and 切实加强企业经营管理
management of enterprises
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 多渠道增资减债
channels
Strive to help enterprises eliminate losses and 抓好企业扭亏增盈
increase profits
Develop various modes of operation and marketing 发展多种营销方式
Alleviate enterprises’ social burdens 减轻企业的社会负担
By tapping the potential and upgrading the 通过挖潜改造
technology
Mechanism for selecting the superior and eliminating 优胜劣汰机制
the inferior
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 给更多的生产企业自营出口权
in export independently
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 be
turned into corporate enterprises 大中型企业可转变为股份公司
Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制
Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比
State-owned independent accounting industrial enterprises 国有独立核算企业
Pioneer enterprise 试点企业
Enlarge the right of self-management 扩大自主权
Optimize capital structure 优化资本结构
Optimize resource allocation 优化资源配置
Optimize investment structure 优化投资结构
Recapitalization 调整资本结构
Capital reorganization 资本重组
Promote rational flow of property right 促进产权合理流动
Reduce staff to improve efficiency 减员增效
Investment risk mechanism 投资风险机制
Project capital system 项目资本金制度
Legal person responsibility system 法人责任制
Responsibility for one’s own 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-off workers 下岗职工
ENTERPRISE AND COMPANY 企业和公司
Central enterprise 中央企业
Local enterprise 地方企业
Backbone enterprise 骨干企业
Large and medium enterprise 大中型企业
State-owned enterprise 国有企业
Enterprise solely funded by the State 国有独资企业
State-owned firm 国有公司，国有企业
Corporate enterprise 股份制企业
Collective enterprise 集体企业
Collective firm 集体企业，合作企业
Township enterprise 乡镇企业
Partnership enterprise 合伙企业
Individual enterprise 个体企业
Foreign-funded enterprise 外资企业
Top 500 enterprises 最大500家企业
Small business 小企业
Primary industry 第一产业
Secondary industry 第二产业
Tertiary industry 第三产业
Corporate Law 公司法
Township Enterprise Law 乡镇企业法
Independent legal entities 独立法人
Board of directors 董事会
Board of supervisors 监事会
Shareholders conference 股东大会
Entrepreneur 企业家
Firm 公司，企业
Company 公司
Incorporation 公司
Corporation 股份公司
Group of enterprises 企业集团
Conglomerate 企业集团，综合性大企业
Company limited by shares 股份有限责任公司
Controlling company 控股公司
Holding company 控股公司
Bank holding company 银行控股公司
Company with limited liability 有限责任公司
State-owned holding company 国家控股公司
Public company 上市公司
Private company 非上市公司
Listed company 上市公司
Overseas-listed company 境外上市公司
Parent company 母公司
Subsidiary company 子公司
Group company 集团公司
Large-scale industrial group 大型工业集团
International conglomerate 跨国企业集团
International corporation 跨国公司
Multinational corporation 跨国公司
Multinational market group 跨国市场集团
Banking institution 金融机构
Banking sector 银行部门
Intermediary bank 中介银行
Development bank 开发银行
Commercial bank 商业银行
Investment bank 投资银行
Credit bank 信贷银行
Cooperative bank 合作银行
Mortgage bank 抵押银行
Clearing bank 清算银行
Credit union 信用社
Non-bank financial institution 非银行金融机构
Financing corporation 金融公司
Securities company 证券公司
Underwriting company 担保公司
Loan and trust company 信托公司
Insurance company 保险公司
Life insurance company 人寿保险公司
Utility company 公共事业公司
MERGER AND ACQUISITION 兼并与收购
Reorganization 重组
Association 联合
Merger 兼并
Acquisition 收购
Joint stock partnership 股份合作
Leasing 出租
Contract operation 承包经营
Auction 拍卖
Develop trans-regional and trans-industry enterprise groups 发展跨地区跨行业的企业集团
Strategic acquisition 战略性收购
Combination of enterprise 企业合并
Concentric acquisition 集中收购
Conglomerate merger 集团企业合并
Consolidation by lease 租赁式合并
Consolidation by merger 兼并式合并
Leveraged buy-out (LBO’s) 杠杆收购
Stock merger 股票兼并
Vertical acquisition 纵向收购
Vertical merger 纵向兼并
Vertical consolidation 纵向合并
Vertical integration 纵向合并
Horizontal merger 横向兼并
Horizontal acquisition 横向收购
Horizontal combination 横向合并，同行业合并
Horizontal integration 横向联合
Acquisition cost 收购成本
Acquiring enterprise 收购方企业
Corporate reorganization 公司重组
Bankruptcy Law 破产法
Bankruptcy code chapter 7--- liquidation 破产法第七章 清算
Bankruptcy code 11 --- reorganization 破产法第十一章 重组
Act of bankruptcy 破产法案
Antitrust Law 反托拉斯法
Bankruptcy court 破产法庭
Bankruptcy debtor 破产债务人
Bankruptcy notice 破产公告
Bankruptcy petition 要求宣布破产
Declaration of bankruptcy 宣告破产
Arrangement in bankruptcy court 破产法庭内的协调
Arrangement out of bankruptcy court 不经破产法庭的协调
Creditor’s equity 债权人权益
Bankruptcy trustee 破产受托人
Creditor’s meeting 债权人会议
Creditor of bankruptcy 破产债权人
MARKET AND COMPETITION 市场和竟争
Commodity market 商品市场
Securities market 证券市场
Bond market 债券市场
Stock market 股票市场
Futures market 期货市场
Options market 期权市场
Property rights market 产权市场
Capital market 资本市场
Free market 自由市场
Labour market 劳动力市场
Flea market 跳蚤市场
Bear market 股票市场的熊市
Bull market 股票市场的牛市
Market competition 市场竟争
Market development 市场开发
Market forecast 市场预测
Market potential 市场潜力
Market risk 市场风险
Market share 市场份额
Seller’s market 卖方市场
Buyer’s market 买方市场
Market abroad 海外市场
Marketability 市场能力
Marketable 销路好的
Marketing channel 销售渠道
Marketing strategy 销售战略
Competition market 竟争市场
Perfect competition 完全竟争
Imperfect competition 不完全竟争
Low-level competition 低水平竟争
Monopolistic competition 垄断竟争
Competitor 竟争对手
Natural monopoly 自然垄断
International monopoly 国际垄断
Market 市场
bear market 股票市场的熊市
bond market 证券市场
bull market 股票市场的牛市
capital market 资本市场
emerging market economic 新兴市场经济
majority market economic 成熟市场经济
market abroad 海外市场
market analysis 市场分析
market approach to fair market value 求得公平市场价值的市场法
market competition 市场竟争
market demand price 市场需求价格
market development 市场开发
market economy country 市场经济国家
market factor 市场因素
market forecast 市场预测
market index 市场指数
market information 市场信息
market investigation 市场调查
market potential 市场潜力
market quotation 市场行情
market replacement cost 市场重置成本
market research 市场调查，市场研究
market risk 市场风险
market share 市场份额，市场占有率
market value method 市价法
market-oriented 面向市场的
market-to-cost method 市价成本法
property right market 产权市场
seller’s market 卖方市场
social market economy 社会主义市场经济
stock market 股票市场
Marketing 营销，市场销售
marketing channel 销售渠道，市场渠道
marketing cost 销售成本
marketing manager 市场销售经理
markrting strategy 市场经营战略
marketing system 市场体系
relationship marketing 关系营销
Asset, Liability And Equity 资产,负债和权益
Asset management 资产管理
Tangible assets 有形资产
Intangible assets 无形资产
Physical assets 实物资产
Fixed assets 固定资产
Current assets 流动资产
Current asset losses in suspense 待处理流动资产损失
Deferred assets 递延资产
Other assets 其它资产
Total assets 总资产
Net assets 净资产
Book value of the assets 资产的账面值
Non-ledger assets 帐外资产
Asset account 资产账户
Asset disposal 资产处置
Asset depreciation 资产折旧
Asset inventory shorts 资产盘亏
Asset inventory surplus 资产盘盈
Asset retirement 资产报废
Asset revaluation 资产重估
Capital assets 资本资产
Monetary assets 金融资产
Mortgage assets 抵押资产
Long-term assets 长期资产
Liability 负债
Liability account 负债账户
Direct liability 直接负债
Current liability 流动负债
Liability out of book 账外负债
Long-term liability 长期负债
Book debt 账面负债
Asset liability ratio 资产负债比
Owner’s equity 所有者权益
Equity account 权益账户
Stockholders’ 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
企业评价指标
Assets Liabilities Ratio 资产负债率
Quick Ratio 速动比率
Current Ratio 流动比率
P/E ratio 市盈率
Current Liabilities to Net Worth 流动负债比净资产
Total Liabilities to Net Worth 总负债比净资产
Fixed Assets to Net Worth 固定资产比净资产
Inventory Turnover Ratio 存货
Assets to Sales
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 Equity 股东权益收益率
Return on Investment 投资收益
Return on Net Worth(Return on Equity) 净资产收益率
收益表 INCOME STATEMENT
销售收入 Sales Revenue
减：销售折扣与折让 Deduct: Sales Discount & Allowance
销售收入净值 Net Sales Revenue
减：销售税金 Deduct: Tax on Sales
销售成本 Coat of Sales
销售毛利 Gross Profit from Sales
减：管理费用 Deduct: Administration Expenses
财务费用 Financial Expenses
销售利润 Profit from Sales
加：其它业务利润 Plus: Profit from Other Operations
营业利润 Operating Profits
加：投资收益 Plus: Investment Income
营业外净收入 Non-Operating Revenue
以前年度利润调整 Adjustment of Earning of Prior Years
利润总额 Total Profits(Before Tax)
减：所得税 Deduct: Income Tax
净利润 Net Profits
合并资产负债表 CONSOLIDATED BALANCE SHEET
资产 Assets
流动资产 Current Assets
长期应收帐款 Long-term Receivable
长期投资 Long-term Investment
固定资产 Fixed Assets
原值 Original Coat
减：累计折旧 Deduct: Accumulated Depreciation
净值 Net Worth
在建工程 Construction in-progress
其它资产 Other Assets
资产总额 Total Assets
负债和权益 Liabilities & Equity
负债 Liabilities
流动负债 Current Liabilities
长期负债 Long-term Liabilities
负债合计 Total Liabilities
少数股东权益 Minority Interests
权益 Equity
实收资本 Paid-in Capital
资本公积 Capital surplus
保留盈利 Retained Earnings
权益合计 Total Equity
负债和权益总额 Total Liabilities & Equity
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’ Equity 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
earning assets 盈利资产
earning capacity 盈利能力
earning of capital 资本收益
earnings after tax 税后收益
earnings before interest and income tax (EBIT) 税前收益
earnings per share (EPS) 每股平均收益
earnings rate 收益率
earnings ratio 收益率
earnings target 收益目标
gross earnings 毛利，毛收益
real earnings 实际收益
retained earnings 留存收益
Fixed 固定的
fixed assets accounting 固定资产核算
fixed assets cost 固定资产成本
fixed assets depreciation rate 固定资产折旧率
fixed assets investment 固定资产投资
fixed assets losses in suspense 待处理固定资产损失
fixed assets ratio 固定资产比率
fixed deposit 定期存款
fixed exchange rate 固定汇率
fixed mortgage 定期抵押，固定抵押
fixed transfer price 固定转让价格
investment in fixed assets 固定资产投资
Floating 流动的
floating assets 流动资产
floating debt 短期债务，流动负债
floating exchange rate 浮动汇率
floating liability 流动负债
floating rate of interest 浮动利率
Flow 流动，流量
flow of funds analysis 资金流转分析
Income 收入，收益
gross income 收入总额
income account 收益帐户
income approach to fair market value 求得市场公平价格的收益法
income before tax 税前收入
income from investments 投资收益
income gap 收入差距
income property 收益财产
income statement 收益表
income tax law 所得税法
income tax return 所得税申报表
income to net worth ratio 净值收益率
Property财产，所有权
property account 财产帐户
property accounting 财产会计
property and assets 财产与资产
property damage 财产损失
property in land 土地所有权
property income 财产收入
property rights 产权
property rights transfer agency 产权转让机构（产权交易所）
property tax 财产税
Proprietary 所有人的，财产权
proprietary interest 业组权益
proprietary lease 产权租赁
Proprietor 业主
Proprietorial right 所有权
Proprietorship 业主权，独资，一人拥有全部财产的
业主
Asset资产
asset account 资产帐户
asset depreciation range 资产折旧幅度
asset disposal 资产处置
asset holdings 资产持有量
asset inventory shorts 资产盘亏
asset inventory surplus 资产盘盈
asset liability ratio 资产负债比率
asset retirement 资产报废
asset revaluation 资产重估
Assets + Liability = Owner’s Equity 资产加负债等于所有者权益
assets change statement 资产变动表
assets disposal 资产处置
assets management 资产管理
assets out of accounts 帐外资产
assets structure 资产结构
assets turnover ratio 资产周转比率
capital assets 资本资产
current assets 流动资产
earning assets 有收益的资产
fixed assets 固定资产
fixed assets inventory shorts 固定资产盘亏
fixed assets inventory surplus 固定资产盘盈
fixed tangible assets 固定有形资产
gross assets 总资产
net current assets 流动资产净值
net value of fixed assets 固定资产净值
non-ledger assets 帐外资产
non-productive assets 非生产性资产
original value of fixed assets 固定资产原值
physical assets 实物资产
pledged assets 抵押资产
productive assets 生产性资产
return on assets 资产收益
available assets 可用资产
Liability负债，债务
current liability 短期负债
direct liability 直接债务
fixed liability 长期负债
liability account 负债帐户
liability dividend 债务股利
liability out of book 帐外负债
Equity权益，股本，资产净值
equity account 权益帐户
equity capital 自有资本，股权资本
equity capital transaction 产权资本转让
equity capital turnover 产权资本周转率
equity earnings 参股收益，股本盈利
equity financing 产权筹资
equity investment 股本投资
equity market 权益市场
equity ownership 资本所有权
equity security 股票
equity share 普通股票
equity stock 股票，产权股票
equity to assets ratio 权益对资产比率
equity to debt ratio 权益对债务比率
equity transaction 净值交易
Insurance保险
credit insurance 信用保险
insurance company 保险公司
insurance coverage 保险范围
insurance fund 保险基金
insurance industry 保险业
Bank银行
all-purpose bank 通用银行
bank account balance 银行存款余额
bank balance sheet 银行财务状况表
bank credit 银行信贷
bank debt 银行债务
bank discount rate 银行贴现率
bank holding company 银行控股公司
bank interest 银行利息
bank line 银行信用额度
bank loan 银行借款
bank rate 银行贴现率
bank reserve 银行准备金
bank’s buying rate 银行买价
bank’s call loan 银行同行拆借
bank’s selling rate 银行卖价
clearing bank 清算银行
commercial bank 商业银行
cooperative bank 合作银行
mortgage bank 抵押银行
Banking 金融，银行业
banking institution 金融机构
Banking Law 银行法
banking sector 银行部门
Check 检查，核对，支票
check account 支票帐户
check for transfer 转帐支票
check up account 对帐
Cheque 支票
Credit 信用，信贷
credit agency 信贷机构
credit analysis 信用分析
credit and loan 信贷
credit bank 信贷银行
credit capacity 信贷能力
credit capital 信贷资金
credit card 信用卡
credit crisis 信贷危机
credit rating 信用评级
credit risk 信贷风险
credit standing 商业信誉
credit union 信用社
rural credit cooperatives 农村信用社
urban credit cooperatives 城市信用社
Creditor 债权人
creditor bank 债权银行
creditor country 债权国
creditor of bankruptcy 破产债权人
creditor’s equity 债权人权益
creditor’s meeting 债权人大会
secured creditors’ committee 有抵押债权人委员会
unsecured creditors’ committee 无抵押债权人委员会
Crisis 危机
crisis export 转嫁危机
crisis of confidence 信任危机
Cumulative 累积的
cumulative balance 累积余额
cumulative preference share 累积优先股份
Currency 货币
currency crisis 货币危机
currency devaluation 货币贬值
currency revaluation 货币增值
Discount 贴现，折扣，减价
debt discount 债务贴现
discount bank 贴现银行
discount bond 按面值折价发行的债券
discount cash flow 现金收支折现法
discount factors 贴现系数表
discount for cash 贴现
discount interest 贴现利息
discount liability 折价债务
discount loan 贴现贷款
discount market 贴现市场
discount method 折扣方法
discount of bill 票据贴现
discount on share 股票折价
discount on stock 股本折价
discount rate 贴现率，折扣率
discount securities 折扣证券
Discounted 已贴现的，已折扣的
discounted cash flow technique 现金流量折现法
discounted present value 贴现后的现值
Interest 利息，股利
interest free deposit 无息存款
interest free loan 无息贷款
interest income 利息收益
interest on principal 本息
interest rate on deposits 存款利率
interest rate risk 利率风险
interest-rate cuts 利率下调
interest-rate reductions 利率下调
Loan 贷款，借贷，借款
loan bank 贷款银行
loan capital 借贷资本
loan financing 贷款筹措
loan fund 贷款基金
loan guarantee 贷款担保
loan interest 贷款利息
loan receivable 应收贷款
loan-deposit ratio 贷款存款比率
allocations of special drawing rights 特别提款权分配额
Duty关税
Dumping 倾销
dumoing code 反倾销法案
dumoing duty 倾销税
dumping export 倾销出口
dumping price 倾销价格
Duration 期限
Duty 关税
countervailing duty 分倾销性关税
duty drawback 关税退税
duty free 免税
merger and acquisition兼并与收购
Acquiring enterprise 购方企业
Acquisition （公司间的）收购，获得
acquisition agreement 收购协议
acquisition approach 收购方法
acquisition criteria 收购标准
acquisition cost 收购成本
acquisition price 收购价格
acquisition process 收购过程
acquisition program 收购程序
acquisition value 购置价值
friendly acquisition 善意收购
(hostile takeover) 敌意收购
internal acquisition team 内部收购小组
international acquisition 国际收购
Horizontal 水平的，横向的
horizontal acquisition 横向收购
horizontal combination 横向合并，同行业合并
horizontal integration 横向联合
horizontal merger 横向兼并
Vertical 垂直的，纵向的
vertical acquisition 纵向收购
vertical consolidation 纵向合并
vertical integration 纵向合并
vertical merger 纵向兼并
Leverage 杠杆作用，借贷机会
Leveraged buy-out (LBO’s) 杠杆收购
Leveraged lease 杠杆租赁
Bankrupt破产
bankrupt’s assets 破产者的财产
Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭调解
bankruptcy administrator 破产管理人
bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）
bankruptcy code chapter 11--- reorganization 破产法第11章 (重组）
bankruptcy court 破产法院
bankruptcy debtor 破产债务人
bankruptcy judge 破产判决
bankruptcy law 破产法
bankruptcy notice 破产公告
bankruptcy ordinance 破产条例
bankruptcy petition 要求宣布破产
bankruptcy proceedings 破产程序
bankruptcy rules 破产规定
bankruptcy trustee 破产受托人
declaration of bankruptcy 宣布破产
bankrupt’s assets 破产者的财产
Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭调解
bankruptcy administrator 破产管理人
bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）
bankruptcy code chapter 11--- reorganization 破产法第11章 (重组）
bankruptcy court 破产法院
bankruptcy debtor 破产债务人
bankruptcy judge 破产判决
bankruptcy law 破产法
bankruptcy notice 破产公告
bankruptcy ordinance 破产条例
bankruptcy petition 要求宣布破产
bankruptcy proceedings 破产程序
bankruptcy rules 破产规定
bankruptcy trustee 破产受托人
declaration of bankruptcy 宣布破产
Bond债券，证券，公债
bond broker 债券经纪人
bond creditor 债券债权人
bond discount 债券折价
bond issue 债券发行
bond market 债券市场
bond premium 债券溢价
bond rating agency 债券评级机构
bond yield 债券收益
callable bond 通知偿还债券
convertible bond 可转换债券
government bond 政府债券
junk bond 拉圾债券
listed bond 挂牌债券，上市证券
mortgage bond 抵押债券
municipal bond 市政债券
preference bond 优先债券，优先股
registered bond 记名债券
treasury bond 国库债券
unlisted bond 未挂牌债券，未上市证
business administration企业管理，工商管理
business assets 营业资产
business competition 商业竟争
business credit 商业贷款
business efficiency 经济效率
business entity 企业实体
business ethics 商业道德
business license 营业执照
business management 企业管理
business performance 经营成绩
business policy 经营方针
business representative 商务代表
business risk 经营风险
business strength 业务实力
business tax 营业税
business valuation 经济评价，企业评估
Centralization 集中管理方式，集中化
centralization and decentralization 集中与分散
Management 管理
Manage 管理，经营
Managrd 管理的，经营的
Management 管理
central management 集中管理
enterprise’s management 企业管理
management accounting 管理会计
management by objectives (MBO) 目标管理
management decision 管理决策
management function 管理职能
management quality
management information system 管理信息系统
personnel management 人事管理
Manager 经理，管理人员，经营者
accounting manager 会计主管
assistant general manager 助理，副总经理
general manager 总经理
Managerial 管理的
managerial decision-making process 管理决策程序
managerial economics 管理经济学
managerial know-how 管理专门知识
Loan 贷款，借贷，借款
loan bank 贷款银行
loan capital 借贷资本
loan financing 贷款筹措
loan fund 贷款基金
loan guarantee 贷款担保
loan interest 贷款利息
loan receivable 应收贷款
loan-deposit ratio 贷款存款比率
Capital资本，股本
additional paid-in capital 追加股本金
borrowed capital 借入资本
business capital 企业资本
capital account 资本帐户
capital accumulation 资本积累
capital appreciation 资本增值
capital and liability ratio 资本负债比率
capital appreciation 资本增值
capital assets account 资本资产账户
capital authorized 法定资本，核定资本
capital budget 资本预算
capital construction investment 基本建设投资
capital cost 资本成本，资本费用
capital credit certificate 资本信用证书
capital deficit 资本亏损
capital export country 资本输出国
capital in cash 现金资本
capital in budget 预算内资金
capital increase 增资
capital input 资本投入
capital investment 资本投资
capital lease 资产租赁
capital loan 资本借贷
capital loss 资本损失
capital market rate 资本市场利率
capital net worth 资本净值
capital paid in 实收资本，已缴资本
capital ratio 资本比率
capital reorganization 资本重组，资本改组
capital reserve 公积金，准备金
capital shortage 资金短缺
capital stock 股本，股金总额
capital structure 资本结构
capital surplus 公积金，资本盈余
capital transfer tax 资本转移税
capital turnover 资金周转，资本周转
capital value 资本价值
circulating capital 流动资本，流通资本
commodity capital 商品资本
constant capital 不变资本
corporate capital 公司资本
current capital 流动资本
dead capital 呆滞资本
disposable capital 闲置资本
entity capital 自有资本
financing capital 金融资本
group capitals 集团资本
idle capital 呆滞资本
monetary capital 货币资本
net working capital 净流动资金
nominal capital 名义资本，额定资本
original capital 原始投资
private capital 私人资本
production capital 生产资本
return on capital 资本收益率
share capital 股本
venture capital 风险资本，投机资本
weighted average cost of capital(WACC) 加权平均资本成本
Capital-intensive 资本集约型的，资本密集型的
Capitalization 资产化
capitalization rate 资产化率
capitalization ratio 资产构成比率
Stock股票，股份
American Stock Exchange(AMEX) 美国证券交易所
New York Stock Exchange(NYEX) 纽约证券交易所
stock acquisition 股票收购
stock and bond 股票和债券
stock authorized 额定股本
stock averages 股份平均指数
stock bonus 股份红利
stock capitalization 股份资本化
stock certificate 股票
stock common 普通股
stock dividend 股利，股息
stock equity securities 股权证券
stock exchange 股票交易所
stock exchange firm 证券公司
stock index 证券指数
stock index futures 股票指数期货
stock insurance company 股票保险公司
stock ledger 存货簿，股东名册
stock market credit 股票市场信用
stock market quotation 股市行情
stock merger 股票兼并
stock option 股票购买权
stock ownership 股权
stock preferred 优先股
stock premium 股票溢价
stock purchase warrant 购股证
stock transfer 股票转让
stock-for asset reorganization 股票资产交换式重组
stock-for stock reorganization 股票股票交换式重组
voting stock 有投票权的股票
NYSE New York Stock Exchange 纽约证券交易所
AMEX American Stock Exchange 美国证券交易所
NASDAQ National Association od Securities 全国证券商自动报价系统协会
Dealers Automated Quotation System
OTC Over the counter 柜台交易
Dow Jones Index 道琼斯指数
Dow Jones Industrial Average 道琼斯工业平均数
Stockholder 股票持有人，股东
Dividend 股息，股利
dividend accumulation 累计红利
dividend distribution 股息分配
dividend from capital 资本股利
dividend growth model 红利增长模式
dividend payable 应付股息
dividend payout ratio 股息分配率，红利支付比率
dividend policy 分红政策
dividend preference 优先股利
dividend rate 股息率
dividend tax 股息税
dividend yields 红利回报率
stock dividend 配股
Securities证券，股票
securities act 证券管理条例
securities analysis 股市分析
securities and investment 证券与投资
securities company 证券公司
Securities and Exchange Commission 证券交易委员会
securities exchange tax 证券交易税
securities issue 证券发行
securities market 证券市场
Security 担保，保证，保证金，安全
security deposit 保证金
security rating 股票，证券的信用风险评级
security right 担保权
Share股票，股份，份额
corporation share 法人股
share account 股金帐户
share capital 股份资本
share consolidation 股票合并
share holding economic 股份制经济
share of market 市场份额
share ownership 股权
share price 股票价格
share stock 股票，股份
share transfer 股票过户
share voting right 股份投票权
share warrant 认股证
Shareholder 股东
shareholders’ equity 股东权益
shareholders’ meeting 股东会议
shareholders’ rights 股东权利
Shareholding co-operative system 股份合作制
Finance财政，金融
finance company 财务公司，金融公司
Financer 金融家
Financial 财政的，金融的，财务的
all-purpose financial statement 通用财务报表
certified financial statement 经会计师证明的财务报表
consolidated financial statement 合并财务报表
Financial Accounting Standards Board 财务会计标准委员会
financial advisor 财务顾问
financial aid 财政补助
financial budgeting 财务预算编制
financial crisis 财政危机
financial future 金融期货
financial group 财团
financial institution 金融机构
financial lease 融资租赁
financial leverage 财务杠杆
financial market 金融市场
financial position 财务状况
financial statement 财务报表
financial status 财务状况
financial system 金融体系，金融制度
financial year 财政年度
non-bank financial instititions 非银行金融机构
Financing 筹资，融资，提供资金
bank financing 银行融资
financing corporation 金融公司
financing cost 融资成本
financing mix’s risk and reward 融资组合的风险和回报
Financially troubled company 财政遇到困难的公司
Fiscal 财务的，财政的
fiacal burden 财政负担
fiscal capital 金融资本
fiscal fuction 财政功能
fiscal measure 财政措施
Foreign 外国的
foreign currency account 外汇帐户
foreign currency balance 外汇平衡
foreign exchange loss 外汇对换损失
foreign exchange rate 汇率
foreign exchange reserve 外汇储备
foreign funded enterprise 外资企业
foreign government loans 外国政府贷款
international finance center 国际金融中心
international financial market 国际金融市场
international loans 国际贷款
International Monetary Fund(IMF) 国际货币基金组织
international monotary crisis 国际货币外危机
international multilateral loans 国际多边贷款
Internationalization 国际化
internationalization of capital 资本国际化
Monetary 货币，金融
monetary capital 金融资本
monetary crisis 金融危机
monetary institution 金融机构
monetary market 金融市场
monetary policy tools 货币政策工具
monetary reform 币制改革
monetary system 货币制度
Money 货币
money supply 货币供应
Monetary 货币，金融
monetary capital 金融资本
monetary crisis 金融危机
monetary institution 金融机构
monetary market 金融市场
monetary policy tools 货币政策工具
monetary reform 币制改革
monetary system 货币制度
Money 货币
money supply 货币供应
Fund基金，专款
benevolent fund 慈善基金
fund accounting 基金会计
fund assets 基金资产
fund flow analysis 资金流量分析
fund management 基金管理
fund raising cost 筹资成本
leverage fund 平衡基金，杠杆基金
mutual fund 共同基金
pension fund 养老基金
trust fund 信贷基金
Investment投资
investment abroad 国外投资
investment and trust company 投资信托公司
investment enviroment 投资环境
investment fund 投资基金
investment in capital construction 基本建设投资
investment in enterprise 对企业投资
investment in outside unit 对外单位投资
investment in stock 投资股票
investment intention 投资意向
investment pool 联合投资组织
investment portfolio 投资证券组合
investment strategy 投资战略
investment target selection criteria 投资目标选择标准
Inflation通货膨胀
inflation factor 通货膨胀因素
inflation indexed security 通货膨胀指数债券
inflation of credit 信用膨胀
inflation rate 通货膨胀率
Inflationary pressure 通货膨胀压力
Industry产业，行业
aircraft industry 航空业
automobile industry 汽车业
banking industry 银行业
basic industry 基础工业
coal and mining industry 煤炭开采业
construction industry 建筑业
information industry 信息产业
high-technology industry 高技术产业
materials industry 材料业
primary industry 第一产业
secondary industry 第二产业
service industry 服务业
steel industry 钢铁业
tertiary industry 第三产业
transportation industry 交通运输业
Insurance保险
credit insurance 信用保险
insurance company 保险公司
insurance coverage 保险范围
insurance fund 保险基金
insurance industry 保险业
Law法律，法规
administrative law 行政法
articles of law 法律条款
bankruptcy law 破产法
company law 公司法
law agent 法定代理人
law of increasing costs 成本递增规律
law of supply and demand 供需法则
Lawful 合法的
lawful money 法定货币
lawful share 合法股份
Lawsuit 法律诉讼
Lawyer 律师
Legal 合法的，法定的
legal act 法律行为
legal assets 法定资产
legal capital 法定资本
legal document 法律文件
legal entity 法人，法律实体
legal force 法律效力
legal form 法律形式
legal holiday 法定假日
legal investment 会法投资
legal list 会法证券
legal name 依法登记的名称
legal obligation 法律责任
legal owner 法定所有人
legal person responsibility system 法人责任制
legal possession 法定所有权
legal property 法人财产
legal representative 法定代理人
legal right 法律权力
legal rule 法律规定
legal title 合法所有权
Legislation 法规，立法
Legislative 法制的，立法的
legislative authority 立法权
legialative body 立法机构
legislative control 法律监督
legislative series 法律汇编
Monetary 货币，金融
monetary capital 金融资本
monetary crisis 金融危机
monetary institution 金融机构
monetary market 金融市场
monetary policy tools 货币政策工具
monetary reform 币制改革
monetary system 货币制度
Money 货币
money supply 货币供应
Policy 方针，政策
a series of policies and measures 一系列政策措施
employment policy 就业政策
financial policy 财务政策
foreign trade policy 外贸政策
policy of deflation 紧缩政策
reform and opening up policy 改革和开放政策
tax policy 税收政策
Tariff关税，税则
tariff act 关税法
tariff barrier 关税壁垒
tariff cartel 关税同盟，关税卡特尔
tariff classification 关税分类
tariff commission 税则委员会
tariff concession rate 关税优惠率
tariff customs union 关税同盟
tariff cut 降低关税
tariff policy 关税政策
tariff reform 关税改革
tariff system 关税制度
tariff wall 关税壁垒
Tax税，税务，征税
consumption tax 消费税
foreign-funded enterprise income tax 外商投资企业所得税
individual income tax 个人所得税
tax agency 税收代理
tax avoidance 合法避税
tax bearer 纳税人
tax bearing rate 税负率
tax bureau 税务局
tax collection 征税
tax collector 税收员
tax cut 减税
tax delivery 上交税金
tax due 应交税款
tax exemption 免税
tax farming system 保税制
tax law 税法
tax loophole 漏税
tax on income 所得税
tax on land and buildings 土地房产税
tax on natural resources 资源税
tax on personal income 个人所得税
tax on property 财产税
tax on transaction 交易税
tax on value added 增值税
tax payer 纳税人
tax rate 税率
tax reform 税制改革
tax refund 退税
tax refunded 已退回的税款
tax return 纳税申报表
tax system 税制
tax year 税收年度
tax-free 免税
tax-free trade zone 免税贸易区
tax-free transaction 免税交易
tax-sharing system 分税制
value-added tax 增值税
Taxable 应纳税的
Taxation 税务，税收
Tax-exempt 免税
Trade交易，贸易，商业
barter trade 易货贸易
frontier trade 边境贸易
trade agreement 交易协议
trade by agreement 协议交易
trade deficit 贸易逆差
trade fair 交易市场
trade in technology 技术贸易
trade integration 贸易一体化
trade mark registration 商标注册
trade negotiation 交易谈判
trade share 交易份额
trade surplus 贸易顺差，贸易盈余
transit trade 过境贸易
Trading 商业，贸易
trading capital 商业资本
trading range 成交价幅度
Appraisal评估，鉴定
appraisal handbook 评估手册
appraisal of machinery and equipment 机械设备评估
appraisal of real estate 不动产评估
appraisal procedure 评估方法
appraisal report 评估报告
standard of professional appraisal practice 评估操作规范
Appraiser 评估师
A
Ability 能力
ability to bay 购买能力
ability to borrow 借款能力
ability to compete 竟争能力
ability to pay 支付能力
ability to repay loan 倡偿还借款能力
Above 高于，在...之上
above norm 限额以上
above par value 高于票面价值
Absolute 绝对的
absolute advantage 绝对优势
absolute liability 绝对赔偿责任
absolute ownership 绝对所有权
Accelerated 加速的
accelerated amortization 加速摊销
accelerated depreciation methods 加速折旧法
Accept 接受，承兑
accept a claim 接受索赔
accept to pay 承兑
Acceptable 可接受的
acceptable price 可接受价格
acceptable principle 公认的原则
Acceptance 接受，承兑，认可
acceptance bank 承兑银行
acceptance bill 承兑票据
acceptance contract 承兑合同
acceptance credit 承兑信用
acceptance payable 应付承兑汇票
acceptance commission 承兑手续费
acceptance letter of credit 承兑信用证
acceptance inspection 验收
acceptance rate 票据贴现率
Accepted 接受的，已承兑的
accepted bill 已承兑票据
accepted check 保付支票
accepted letter of credit 已承兑信用证
Accommodation 通融
According 根据，按照
according to existing law 根据现行法律
according to stock exchange practice 按照证券交易惯例
Account 帐户，会计科目
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
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
Accounting 会计，会计学
accounting classification 会计科目分类
accounting cycle 会计周期
accounting depreciation 帐面折旧
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
Accrued 应计的
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 累计的
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 累计的
accumulating capital 累计资本
accumulating losses 累计损失
Acid ratio 流动比率
Acquiring enterprise 购方企业
Acquisition （公司间的）收购，获得
acquisition agreement 收购协议
acquisition approach 收购方法
acquisition criteria 收购标准
acquisition cost 收购成本
acquisition price 收购价格
acquisition process 收购过程
acquisition program 收购程序
acquisition value 购置价值
friendly acquisition 善意收购
(hostile takeover) 敌意收购
internal acquisition team 内部收购小组
international acquisition 国际收购
Across-the-board 全面的
across-the-board cut 全面削减
across-the-board tariff reduction 全面降低关税
Act 法令，条例
act of bankruptcy 破产法
act of God 天灾
Actual 现实的，实际的
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
Add 增加
add-back 加回
add-on interest 追加利息
Added 增加的
added value of industrial output 工业增加值
added value tax 增值税
Additional 附加的，额外的
additional budget 追加预算
additional charge 附加费
additional earnings 额外收入
additional first-year depreciation 第一年额外折旧
additional mark on 额外加成
additional paid-in capital 溢缴资本
additional local tax 附加地方税
additional wage 附加工资
Adequate 适当的，适度的
adequate amount of the money supply 适度货币供应量
adequate gold and foreign exchange reserve 适度黄金外汇储备
Adjudge 宣判，裁定
adjudge a firm as bankrupt by the court 法庭裁定某企业破产
Adjudgement 宣判，裁决
Adjudication of bankruptcy 宣告破产
Adjustable 可调整的
adjustable mortgage loan(AML) 可调整抵押贷款
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
adjustment of exchange rate 汇率调整
adjustment of industrial structure 产业结构调整
adjustment of interest rate 利率调整
adjustment of price 价格调整
Administered 管制的
administered price 管制价格，限价
Administration 行政，管理
administration budget 行政预算
administration cost 管理费用
administration department 行政部门
Administrative 行政的，管理的
administrative action 行政裁定
administrative authority 行政管理当局
administrative bureau 管理局
administrative court 行政法院
administrative divisions 行政区划
administrative district(area) 行政区
administrative expense 管理费用，行政费用，办公费用
administrative interference 行政干预
administrative intervention 行政干预
administrative law 行政法
administrative management 行政管理
administrative measure 行政措施
administrative official 行政官员
administrative organization 行政机构
administrative penalty 行政罚金
Administrator 行政官，管理人员
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
Adverse 逆的
adverse balance 贸易逆差，收支赤字
Advertisement 广告
classified advertisement 分类广告
Advertising 广告，广告业
advertising costs 广告费用
advertising creative 广告创意
advertising planning 广告策划
Advisory 咨询的
advisory committee 资询，顾问委员会
advisory expense 咨询费
advisory service in investment 投资咨询服务
Affiliated 附属的，联营的
affiliated business 联营企业
affiliated company 联营公司
affiliated corporation 联营公司
affiliated group 联营集团
After 在...之后
after-acquired property clause 后取得财产条款
after-sale service 售后服务
after-tax income 税后收入
after-tax profit 税后利润
after-tax real rate of return 税后实际收益率
Age-life method 按使用年限折旧法
Agency 代理，经销
agency contract 代理合同
agency fee 代理费
agency for government funds 政府基金代理人
agency general 总代理
Agent 代理人，代理商
agent service 代理业务
Aggregate 总计，总合，合计
aggregate amount 总金额
aggregate balance 综合平衡
aggregate demand 总需求量
aggregate earnings value 总收益值
aggregate income 收入总额
aggregate investment 投资总额
aggregate losses 累计损失
aggregate social capital 社会总资本
aggregate supply 总供给量
Agreement 协议，契约，合同
agreement in intent 意向协议书
arbitration agreement 仲裁协定
clearing agreement 清算协定
collateral agreement 抵押契约，担保协定
Aid-the-poor programme 抚贫计划
Alien 外国的，外侨
alien bank 外国银行
alien corporation 外国公司
alien property 外国财产
Alienation 转让
All-purpose financial statement 通用财务报表
All washed up 企业倒闭
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
allocations of special drawing rights 特别提款权分配额
Allotment 拨款
Amendment 修改
amendment of register 变更登记
American Institute of Certified Public Accountants 美国注册会计师协会（AICPA)
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
Analysis 分析
analysis of assets changes 资产变动分析
analysis of balance sheet 资产负债表分析
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
analysis of variance 方差分析
financial statement analysis 财务报表分析
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
Annual 年度的
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 earnings 年收益
annual interest 年息
annual financial report 年度财务报告
annual revenue 年营业收入
annual summary 年度汇总表
Anti-corruption 反腐败
Anti-dumpling 反倾销
Anti-monopoly 反垄断
Anti-profiteering 反暴利
Anticipated 预期
anticipated cost method 预期成本法
anticipated cost valuation 预期成本估计
anticipated interest 预期利息
Antitrust Law 反托拉斯法
Application 申请
application for registration 申请注册，申请登记
application form 申请表
application right 认购权
Apportionment 分摊，分派
Appraisal 评估，鉴定
appraisal handbook 评估手册
appraisal of machinery and equipment 机械设备评估
appraisal of real estate 不动产评估
appraisal procedure 评估方法
appraisal report 评估报告
standard of professional appraisal practice 评估操作规范
Appraiser 评估师
Approach 方法
contingency approach 变应方法
Appreciation 增值
appreciation of currency 货币增值
appreciation of fixed assets 固定资产增值
Appropriation 拨款
appropriations from state treasury 国家预算拨款
Arbitrage 套汇，套利，仲裁
arbitrage of exchange 套汇
arbitrage rate 套汇率
arbitrage transaction 套汇交易
Abitration 仲裁
arbitration clause 仲裁条款
arbitration committee 仲裁委员会
arbitration court 仲裁庭
arbitration in law 依法仲裁
Archival 档案
Arrangement 安排，协定
arrangement in bankruptcy court 破产法庭内的协调
arrangement out of bankruptcy court 不经破产法庭协调
payment arrangement 支付协议
Article 条款，章程，文章
Articles 协定，协议，条款
articles of agreement 协定条款
articles of incorporation 公司章程
articles of partnership 合伙条款
Assembly line 组装线
Assess 评估资产或税款，确定税款
Assessment 评定税额，资产评估
assessment of duty 定税
assessment of loss 估损
Assessor 估税员，估价人
Asset 资产
asset account 资产帐户
asset depreciation range 资产折旧幅度
asset disposal 资产处置
asset holdings 资产持有量
asset inventory shorts 资产盘亏
asset inventory surplus 资产盘盈
asset liability ratio 资产负债比率
asset retirement 资产报废
asset revaluation 资产重估
Assets + Liability = Owner’s Equity 资产加负债等于所有者权益
assets change statement 资产变动表
assets disposal 资产处置
assets management 资产管理
assets out of accounts 帐外资产
assets structure 资产结构
assets turnover ratio 资产周转比率
capital assets 资本资产
current assets 流动资产
earning assets 有收益的资产
fixed assets 固定资产
fixed assets inventory shorts 固定资产盘亏
fixed assets inventory surplus 固定资产盘盈
fixed tangible assets 固定有形资产
gross assets 总资产
net current assets 流动资产净值
net value of fixed assets 固定资产净值
non-ledger assets 帐外资产
non-productive assets 非生产性资产
original value of fixed assets 固定资产原值
physical assets 实物资产
pledged assets 抵押资产
productive assets 生产性资产
return on assets 资产收益
Assignor 转让人
Assignment 转让，转让证书
assignment clause 转让条款
assignment of marketing right 经销权转让
assignment of property 产权转让
Assigns 受让人
Association 团体，协会，联合会
association of consumers 消费者协会
association of shareholders 股东联合会
Assurance 保险
endowment assurance 养老保险
life assurance 人寿保险
At par 平价，按票面价值
Attachment 查封
attachment ledger 查封帐册
attachment of debtor’s property 查封债务人财产
Attract 吸引，吸收
attract foreign investment 吸收外资
Auction 拍卖
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
Authority 授权，当局，管理机关
Authorized 法定的，经审定的
authorized agent 全权代理人
authorized bank 指定银行，授权银行
authorized capital 法定资本
authorized representative 受权代表
authorized stock 核定股份
Auxiliary account 辅助帐户
Available 可用的，可得到的
available assets 可用资产
available resources 可用资源
Average 平均数
average asset life 平均资产寿命
average earned ratio 平均收益率
average index number 平均指数
average rate of profit 平均利润率
average rate of return 平均报酬率
B
Baby bond 小额股票
Background 背景
background investigation 背景调查
background material 背景材料
Bad 坏的
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
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
balance sheet evaluation 资产负债表评价
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
summary balance sheet 资产负债汇总表
Bank 银行
all-purpose bank 通用银行
bank account balance 银行存款余额
bank balance sheet 银行财务状况表
bank credit 银行信贷
bank debt 银行债务
bank discount rate 银行贴现率
bank holding company 银行控股公司
bank interest 银行利息
bank line 银行信用额度
bank loan 银行借款
bank rate 银行贴现率
bank reserve 银行准备金
bank’s buying rate 银行买价
bank’s call loan 银行同行拆借
bank’s selling rate 银行卖价
clearing bank 清算银行
commercial bank 商业银行
cooperative bank 合作银行
mortgage bank 抵押银行
Banking 金融，银行业
banking institution 金融机构
Banking Law 银行法
banking sector 银行部门
Bankrupt 破产
bankrupt’s assets 破产者的财产
Bankruptcy 破产
act of bankruptcy 破产法案
arrangement in bankruptcy court 迫产法庭调解
bankruptcy administrator 破产管理人
bankruptcy amendment act 破产修正案
bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）
bankruptcy code chapter 11--- reorganization 破产法第11章 (重组）
bankruptcy court 破产法院
bankruptcy debtor 破产债务人
bankruptcy judge 破产判决
bankruptcy law 破产法
bankruptcy notice 破产公告
bankruptcy ordinance 破产条例
bankruptcy petition 要求宣布破产
bankruptcy proceedings 破产程序
bankruptcy rules 破产规定
bankruptcy trustee 破产受托人
declaration of bankruptcy 宣布破产
Bargain 议价，讨价还价
Basic 基本的，基础
basic account 基本帐户
basic accounting unit 基本核算单位
Bear 空头，卖空
bear account 空头帐户
bear market 熊市，淡市
bear transaction 空头交易
Beat 还价，杀价
Below par 低于票面价值
Benchmark 基准
Benefit 利益，受益，福利，津贴
benefit country 受惠国
benefit fund for employees 职工福利基金
benefit program 福利计划
Benefited 受益的
benefited party 受益方
Benevolent fund 慈善基金
Beta 贝塔（与股票相关的）系数
beta risk measurement 贝塔风险系数测定
Bid 投标，报价，出价
bid bond 投标押金
bid opening date 开标日期
bid price 买方出价
call for bid 招标
invite bid 招标
Bidder 投标人，投标商
Bidding 投标，出价
bidding documents 标书
Big Board 指美国纽约股票交易所
Big Six 指美国六大会计事务所
Big Three 指美国三大汽车公司
Bilateral 双边的
bilateral agreement 双边协议
bilateral loans 双边贷款
bilateral trade 双边贸易
Bill 票据，帐单，发票，钞票
bill receivable account 应收票据帐户
treasury bill 国库债券
Black 黑色的，黑市的
blank market price 黑市价格
black market transaction 黑市交易
Blank 空白的
blank check 空白支票
Blanket 一揽子的
blanket insurance 统括保险
blanket mortgage 一揽子抵押
Blue chip 兰筹股
Blue-chip share 头等股票
Blue-chip stock 热门股票
Blue-collar worker 兰领工人
Blue-sky law 兰天法（防欺诈凭空发行股票的法律）
Board 董事会，委员会，理事会
board chairman 董事长
board meeting 董事会议
board of administration 董事会，理事会
board of arbitration 仲裁委员会
board of audit 审计委员会
board of directors 董事会，理事会
board of executive director 执行董事会，执行委员会
board of manager’s 理事，董事
board of supervisors 监事会
board of trustees 受托委员会
Bond 债券，证券，公债
bond broker 债券经纪人
bond creditor 债券债权人
bond discount 债券折价
bond issue 债券发行
bond market 债券市场
bond premium 债券溢价
bond rating agency 债券评级机构
bond yield 债券收益
callable bond 通知偿还债券
convertible bond 可转换债券
government bond 政府债券
junk bond 拉圾债券
listed bond 挂牌债券，上市证券
mortgage bond 抵押债券
municipal bond 市政债券
preference bond 优先债券，优先股
registered bond 记名债券
treasury bond 国库债券
unlisted bond 未挂牌债券，未上市证券
Bonded 保税的，有抵押的
bonded area 保税区
bonded factory 保税工厂
bonded goods 保税货物
bonded warehouse 保税仓库
Bonus 奖金，红利，津贴
bonus issue 发放红利股
bonus-percentage of profit 利润率分红
bonus share 分红股，红利股
Book 书籍，帐簿，记帐，定票，订货
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
Boom 繁荣，景气
Borrow 借入
borrow money on credit 信用借款
Borrowed 借入的
borrowed capital 借入资本
borrowed funds 借入资金
borrowed reserve 借入准备金
Borrowing 借款，借用
borrowing cost 借款成本
borrowing limit 借款限额
borrowing rate 借款利率
Bottleneck 瓶颈
Boycott 抵制
boycott foreign goods 抵制外国货
Branch 分支机构，分公司，分行
branch balance sheet 分支机构资产负债表
branch financial statement 分支机构财务报表
Brand 商标，牌号
brand equity 商标资产，品牌资本
brand mark 商标
brand share 品牌市场占有率
brand value 商标价值
Breach 违反，不履行
breach of agreement 违反协议
breach of contract 违反合同
Break-even analysis 损益两平分析
Break-even point 损益两平点
Breakdown 按细目分类
Bribe 贿赂
Bribee 受贿人
Briber 行贿人
Bribery 行贿，受贿
Broker 经济商
Budget 预算
budget accounting 预算会计
budget act 预算法案
budget deficit 预算赤字
budget message 预算咨文
budget of central government 中央预算
budget of local government 地方预算
budget planning 编制预算
Budgetary 预算的
budgetary account 预算帐户
budgetary revenue 预算收入
Build 建立
build modern enterprises system 建立现代企业制度
Bull 买方，买空，多头
bull market 牛市，涨市
Burden 负担
social burden 社会负担
Bureau 局
administrative bureau of state-owned property 国有资产管理局
Business 营业，经营，商业，企业，业务
business administration 企业管理，工商管理
business assets 营业资产
business competition 商业竟争
business credit 商业贷款
business efficiency 经济效率
business entity 企业实体
business ethics 商业道德
business license 营业执照
business management 企业管理
business performance 经营成绩
business policy 经营方针
business representative 商务代表
business risk 经营风险
business strength 业务实力
business tax 营业税
business valuation 经济评价，企业评估
Buy-back agreement 回购合同
Buy in stock 购入股票
Buyer 买方
buyer behavior 买方行为
buyer’s credit 买方信贷
buyer’s market 买方市场
C
Cancel 取消，作废
cancel a contract 取消合同
cancel a debt 销帐
Cancellation 注销，解约
cancellation amount 注销金额
Canceled 已注销，已取消
Candidate 候选人，候选者
candidates for acquisition 收购候选对象
Capacity 能力
capacity of competition 竟争能力
capacity to pay 支付能力
credit capacity 偿债能力
paying capacity 支付能力
purchasing capacity 购买力
Capital 资本，股本
additional paid-in capital 追加股本金
borrowed capital 借入资本
business capital 企业资本
capital account 资本帐户
capital accumulation 资本积累
capital appreciation 资本增值
capital and liability ratio 资本负债比率
capital appreciation 资本增值
capital assets account 资本资产账户
capital authorized 法定资本，核定资本
capital budget 资本预算
capital construction investment 基本建设投资
capital cost 资本成本，资本费用
capital credit certificate 资本信用证书
capital deficit 资本亏损
capital export country 资本输出国
capital in cash 现金资本
capital in budget 预算内资金
capital increase 增资
capital input 资本投入
capital investment 资本投资
capital lease 资产租赁
capital loan 资本借贷
capital loss 资本损失
capital market rate 资本市场利率
capital net worth 资本净值
capital paid in 实收资本，已缴资本
capital ratio 资本比率
capital reorganization 资本重组，资本改组
capital reserve 公积金，准备金
capital shortage 资金短缺
capital stock 股本，股金总额
capital structure 资本结构
capital surplus 公积金，资本盈余
capital transfer tax 资本转移税
capital turnover 资金周转，资本周转
capital value 资本价值
circulating capital 流动资本，流通资本
commodity capital 商品资本
constant capital 不变资本
corporate capital 公司资本
current capital 流动资本
dead capital 呆滞资本
disposable capital 闲置资本
entity capital 自有资本
financing capital 金融资本
group capitals 集团资本
idle capital 呆滞资本
monetary capital 货币资本
net working capital 净流动资金
nominal capital 名义资本，额定资本
original capital 原始投资
private capital 私人资本
production capital 生产资本
return on capital 资本收益率
share capital 股本
venture capital 风险资本，投机资本
weighted average cost of capital(WACC) 加权平均资本成本
Capital-intensive 资本集约型的，资本密集型的
Capitalization 资产化
capitalization rate 资产化率
capitalization ratio 资产构成比率
Carry-over 结转
carry-over of losses 亏损结转
carry-over of stock 库存结转
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
Catalog 目录，产品目录
Central 中心的，集中的
central bank 中央银行
central government 中央政府
central management 集中管理
central purchasing 集中采购，统购
central selling 集中销售，统销
Centralization 集中管理方式，集中化
centralization and decentralization 集中与分散
Certain 某，某些，确定的，一定的
certain areas 某些地区
certain level 某一水平
Certificate 执照，证书，签证
certificate fee 证明费，登记费
certificate for import inspection 进口检验证书
certificate of audit 审计证书
certificate of incorporation 公司登记执照
certificate of ownership 财产所有权证书
certificate of subscription 认股证书
certificate of title 产权证书
certificate of training 培训证书
certificate on capital verification 验资证书
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 management accountant (CMA) 注册管理会计师
certified mortgage 证实抵押
certified public accountant (CPA) 注册会计师
Chain store 连锁商店
Chairman of the board (of directors) 董事会主席，董事长
Challenge 挑战
Change 变化，变动
change in value of currency 币值变动
change in financial position 财务状况变动
change of ownership 变更所有权
change of registration 变更登记
change of title 产权变更，所有权变更
change record 变动记录
change request 变动请求
Channel 渠道
channels of distribution 分销渠道
channel intermediaries 渠道中间商
channel margin 渠道毛利
Chapter eleven, bankruptcy code 破产法第十一章
Charge 费用，负责
additional charge 附加费用
charge and discharge statement 资金收支表
charge off 注销，冲销
extra charge 额外费用
free of charge 免费
in charge 主管，负责
no charge 免收费用
Charges 费用，手续费，运费
finance charges 财务费用
Cheap 廉价的，便宜的
cheap credit 低利贷款
cheap labour force 廉价劳动力
cheap money policy 低息货币政策
Check 检查，核对，支票
check account 支票帐户
check for transfer 转帐支票
check up account 对帐
Cheque 支票
Chief 首领，首席
chief accountant 总会计师
chief auditor 总审计师
chief engineer 总工程师
chief executive officer (CEO) 首席执行官
chief financial officer (CFO) 主要财务负责人
chief operating officer (COO) 主要执行人员
CIF (cost, insurance,and freight) 到岸价
Circulation 流通，循环
circulation area 流通领域
commodity circulation 商品流通
currency circulation 货币流通
Civil 民用的，民事的
civil action 民事诉讼
Civil Law 民法
civil liability 民事责任
civil penalty 民事罚款
civil right 民权
Claim 要求权，索赔，债权
claim of ownership 所有权要求
claim to property 索赔财产
claim statement 索赔清单
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
Clause 条款
Client 顾客
Closed 封闭的
closed account 已结帐户
closed corporation 封闭式公司
closed economy 封闭经济
closed-end mortgage 限额型抵押
closed-end mutual fund 限额共同基金
Closely held company 封闭型控股公司
Closing 结算，结帐，收盘
closing account 结帐，结算
closing cost 成交价
closing inventory 期末存货
closing of the exchange 交易所收盘
closing price 收盘价格
closing the transaction 交易结束
Coastal 沿海的
coastal areas 沿海地区
Code 法典，法规，代码
civil code 民法
commercial code 商法
criminal code 刑法
postal code 邮政编码
Coding 编码
coding of account 帐户代码
coding of assets 资产代码
coding from 编码形式
Coexistance of various economic composition 多种经济成分共存
Collection 托收
Collective 集体的，集合的
collective contract 集体合同
collective economy 集体经济
collective enterprise 集体企业
collective labor agreement 集体劳动合同
collective ownership 集体所有制
collective property 集体财产
Colony 殖民地
semi-colony 半殖民地
Combination 联合，联营，合并
combination for sharing business 合伙经营
combination of enterprise 企业合并
vertical combination 纵向合并
Combined enterprise 联合企业
Commerce 商业，贸易
Commercial 商业的，商务的，贸易的
commercial credit insurance 商业信用保险
commercial enterprise 商业企业
commercial loan 商业贷款
Commercialization 商品化，商品化能力
commercialization of housing 住房商品化
Commission 佣金，银行手续费
agency commission 代理手续费
commission rate 佣金率
Commissioner 局长，专员
Commitment 保证，承诺
Committee 委员会
Commodity 商品
commodity circulation 商品流通
commodity economy 商品经济
commodity exchange 商品交易（所）
commodity future 商品期货
commodity market 商品市场
commodity price index 商品价格指数
commodity purchasing power 商品购买力
commority transaction 商品交易
Common 共同的
common market 共同市场
common property 共同财产
common stock 普通股
common stock funds 普通股信托投资基金
Community 团体，社区，共同体
community economy 公共经济
community facilities 公共设施
community of nations 国际社会
community property 团体财产，共有财产
Company 公司
company funds 公司基金
company limited by shares 股份有限责任公司
company of limited liability 有限责任公司
company of unlimited liability 无限责任公司
company with limited liability 有限责任公司
controlled company 受控制公司，子公司
controlling company 控股公司
foreign-owned company 外国公司
insurance company 保险公司
joint-stock company 股份公司
life insurance company 人寿保险公司
loan and trust company 信托公司
parent company 母公司
private company 非上市公司
public service company 公用服务公司
stock company 股份公司
utility company 公用事业公司
underwriting company 担保公司
Comparable 可比的
comparable price 可比价格
comparable transactions analysis 可对比交易分析
Compared with last year 与上年比较
Compensation 补偿，赔偿
compensation trade 补偿贸易
Competition 竞争
perfect competition 完全竟争
imperfect competition 不完全竟争
monopolistic competition 垄断竟争
pure competition 纯竟争
Competitive 竞争的
competitive bidding 竞争招标
competitive industry 竞争性产业
competitive market 竞争市场
competitive position 竟争地位
competitive power 竞争能力
competitive price 竞争价格
Competitor 竞争对手
Complementarity 经济互补性
Composite 综合的，合成的
composite depreciation rate of fixed assets 固定资产综合折旧率
Composition 成分，组成
composition of asset 资产构成
composition of capital 资本构成
composition of creditors 债权人组成情况
composition of industry 产业构成
Compound 复合的，混合的
compound amount of one 一元的复利本利和
compound discount 复利帖现息
compound growth rate 复合增长率
compound interest depreciation 复利折旧
Comprador 买办
comprador’s capital 买办资本
Comprehensive 综合的，全面的
comprehensive analysis 综合分析
comprehensive development of economy 经济综合发展
comprehensive insurance 综合保险
comprehansive national power 综合国力
Compulsory 强制的，强迫的
compulsory arbitration 强制仲裁
compulsory measure 强制手段
Computerized accounting 电算化会计
Concentric acquisition 集中收购
Confidence 信任，信用
confidence coefficent 置信系数
confidence interval 置信区间
confidence level 置信水平
Confirmation 确认，认可
confirmation in writing 以书面形式确认
Confirmed 确认的，确定的
confermed banker’s credit 确认的银行信用证
confermed irrevocable letter of credit 保兑的不可撤销的信用证
Conflict 冲突，抵触
conflict of interest 利益冲突
Conglomerate 综合大企业，集团企业
conglomerate merger 集团企业合并
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
Consolidation 联合
consolidation by lease 租赁式合并
consolidation by merger 兼并式合并
Consortium 财团
consortium bank 国际银行财团
Constant 不变因素，常数
constant capital 不变资本
constant cost 固定成本
constant dollars 不变美元，定值美元
constant growth rate 固定增长率
constant price 不变价格，固定价格
Constituent 组成部分，成分
constituent company 子公司
Construction 建筑，施工，建设
construction balance sheet 基建资产负债表
construction bond 基建公债
construction loan 基建贷款
Consuls 永久债券（永远不支付本金，但付利息）
Consultant 顾问，咨询
Consultation 咨询，协商
consultation committee 顾问委员会，咨询委员会
Consulting 咨询，顾问
consulting firm 咨询公司
consulting service 咨询服务
Consumable 消耗品
Consumer 消费者，用户
consumer market 消费市场
consumer price index 消费品价格指数
consumer protection 消费者保护
Consumption 消费，消耗量
consumption fuction 消费函数
consumption level 消费水平
consumption structure 消费结构
consumption tax 消费税
excessive consumption 超前消费
Contingent 或有的，偶然的，意外的
contingent assets 或有资产
contingent liability 或有负债
Contra 抵消
contra account 对销帐户
contra balance 对销余额
contra-asset account 资产对销科目
contra-liability account 负债抵销科目
Contract 合同，契约
break the contract 撕毁合同
contract business 合同交易
contract clause 合同条款
contract of gurantee 担保契约
contract of indemnity 赔偿契约
contract of insurance 保险合同
contract of sale 销售合同
contract of service 劳务合同
contract of transfer of technology 技术转让合同
contract system 合同制
perform a contract 执行合同
Contracted 合同规定的
contracted investment 合同投资
contracted responsibility system for production
with remuneration linked output 联产承包责任制
Contracting 承包的，契约的
contracting enterprise 承包企业
Contractor 承包商
Contractual 契约的
contractual item 合同条款
contractual obligation 契约责任
contractual relation 合同关系
contractual right 合同权利
Contributed 已缴入的，贡献的，分配的
contributed capital 已投入的资本
Contribution 贡献，捐献
Control 控制，管制
control account 统制帐户
control company 控股公司
control of cost 成本控制
control of inflation 通货膨胀控制
control of interest rate 利率控制
Controlled 管制的，被控制的
controlled company 被控制公司
controlled corporation 被控制公司
controlled economy 受控经济
controlled investment 控制投资
Controlling 控制，支配
controlling company 控股公司
controlling interest 多数股权
controlling shareholder 有控制权的股东
Convention 会议，公约，协定
Conversion 兑换，转换
conversion cost 转换成本
conversion loan 转换贷款
conversion rate 汇价
conversion ratio 换算比率
Convertible 可兑换的，可转换的
convertible bond 可转换债券
convertible currency 自由外汇
convertible securities 可兑换证券
convertible stock 可兑换股票
Cooperative 合作的
cooperative bank 合作银行
cooperative society of credit 信用合作社
Corporate 公司的，法人的
corporate action 法人行为
corporate assets 公司资产
corporate body 法人团体
corporate bond issued 已发行公司债券
corporate capital 公司资本
corporate combination 公司合并
corporate cuture 公司文化
corporate fund 公司基金
corporate obligation 公司债务
corporate reorganization 公司重组
corporate strategic planning 公司战略计划
corporate structure 公司结构
Corporation 股份公司，有限公司，法人
corporation with foreign capital 外资公司
corporation law 公司法
public corporation 公开招股公司
Correlation coefficient 相关系数
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
Cottage industry 家庭手工业
Council 委员会，政务会
council of director 董事会
council of economic advisers 经济顾问委员会
state council 国务院
Coupon 息票，赠券，购物券
zero coupon bonds 零息债券
Credit 信用，信贷
credit agency 信贷机构
credit analysis 信用分析
credit and loan 信贷
credit bank 信贷银行
credit capacity 信贷能力
credit capital 信贷资金
credit card 信用卡
credit crisis 信贷危机
credit rating 信用评级
credit risk 信贷风险
credit standing 商业信誉
credit union 信用社
rural credit cooperatives 农村信用社
urban credit cooperatives 城市信用社
Creditor 债权人
creditor bank 债权银行
creditor country 债权国
creditor of bankruptcy 破产债权人
creditor’s equity 债权人权益
creditor’s meeting 债权人大会
secured creditors’ committee 有抵押债权人委员会
unsecured creditors’ committee 无抵押债权人委员会
Crisis 危机
crisis export 转嫁危机
crisis of confidence 信任危机
Cumulative 累积的
cumulative balance 累积余额
cumulative preference share 累积优先股份
Currency 货币
currency crisis 货币危机
currency devaluation 货币贬值
currency revaluation 货币增值
Current 通用的，流动的
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
Customer 客户，顾客
Customs 海关
customs duty 关税
Cut 削减
cut the price 减价，削价
Cycle 周期
cycle of money 货币周转
product life cycle(PLC) 产品寿命周期

D
Date 日期
date of acquisition 购置日期，收购日期
date of issue 发行日期
Deadline 最后期限
Deal 交易
deal negotiation 交易谈判
forward deal 期货交易
Dealer 经纪人，零售商
Dealing 交易，买卖
Debenture 信用债券，海关退税
Debit 借方
debit and credit 借方和贷方
debit balance 借方结余
Debt 债务，负债
book debt 帐面负债
debt burden 债务负担
debt capacity 借债能力
debt capital market 债务资本市场
debt conversion 发新债换旧债
debt due 负债到期
debt equity rario 负债产权比率
debt-equity swap 负债权益交换
debt financing 举债筹资
debt instrument 债务证券
debt paying ability 偿债能力
debt provable in bankruptcy 可证明的破产债务
debt security 债务证券
debt service fund 偿债基金
debt service rate 外债偿还比例
debt servicing capacity 外债偿还能力
debt to equity 债务转换
Debtee 债权人
Debtor 债务人
Decentralization 分散经营，分散管理
Decentralized 分散管理的
Decision 决策，决定
decision-making 决策
decision model 决策模型
decision support system 决策支持系统
Declaration 公告，宣告，申报
declaration of bankruptcy 破产宣告
Deepening reform 深化改革
with the deepening of economic reforms 随着经济改革的深入
Default 违约，拖欠
default clause 违约条款
default in the payment 拖欠付款
default interest 过期罚金
default of obligation 不履行债务
default of payment 不履行付款义务
default on payment 不偿还贷款
Defence 国防，辩护，答辩
defence budget 国防预算
defence industries 国防工业
Defer 延期
Deferred 延期的
deferred account 递延帐户
deferred assets 递延资产
deferred payment 延期付款
Deficit 赤字，亏损，逆差
deficit account 赤字帐户
deficit balance 赤字差额
deficit budget 赤字预算
deficit finance 赤字财政
deficit spending 赤字支出，透支
deficit statement 亏损表
Definition 定义，明确
property rights definition 产权界定
Deflation 紧缩
deflation policy 紧缩政策
Defunct company 已停业公司
Degree 程度，度
degree of accuracy 精确度
degree of dependence on inport 进口依赖程度
degree of monopoly 垄断程度
Degressive 递减的
degressive depreciation 递减折旧
degressive tax rate 累退税率
Deindustrialization 非工业化
Delay 拖延，延期
Delayed 过期的，拖延的，延期的
Delegation 代表团
delegation of authority 官方代表团
delegation of trade 贸易代表团
Deliver 交货，寄信
Delivered 已交货，已支付的
Delivery 交货，交付
Demand 需求，要求
demand analysis 需求分析
demand deposit 活期存款
demand forecast 需求预测
demand loan 活期放款
demand note 即期票据，交费通知
demand over supply 供不应求
demand-pull inflation 由需求引起的通货膨胀
pent-up demand 被抑制的需求
Demographic 人口统计的
demographic analysis 人口分析
demographic census 人口调查
demographic situation 人口状况
Denationalization 非国有化
denationalization process 非国有化过程
Department 部门，司，局
department accounting 部门会计
department in charge 主管部门
Depletion 折耗，损耗
depletion assets 折耗资产
Deposit 存款，抵押，保证金
deposit in current account 往来存款
deposit in foreign currency 外币存款
Depreciable 应计折旧的
depreciable assets 应计折旧资产
depreciable life 折旧年限
depreciable property 应计折旧财产
Depreciated 折旧后的
Depreciation 折旧
accumulated depreciation 累计折旧
decreasing depreciation 递减折旧
depreciation account 折旧帐户
depreciation allowance 折旧费
depreciation allowed 可提折旧额
depreciation and depletion 折旧与报废
depreciation base 折旧基数
depreciation by composite life method 平均年限折旧法
depreciation by composite life method 综合年限法折旧
depreciation by declining balance method 余额递减法折旧
depreciation by percentage of original cost 原始成本定率折旧
depreciation by production method 产量折旧法
depreciation by replacement method 重置成本法折旧
depreciation by straight-line method 直线法折旧
depreciation by working hours method 工作时间法折旧
depreciation expenses 折旧费
depreciation of major repair 大修折旧
depreciation on fixed assets 固定资产折旧
depreciation-annuity method 年金折旧法
depreciation-appraisal method 估价折旧法
depreciation-arbitrary method 任意折旧法
Depression 不景气，萧条
Designated 指定的
designated bank 指定银行
designated currency 指定货币
designated deposit 指定存款
Detail 细节
Detailed 详细的，明细的
detailed statement of accounts 帐户明细表
detailed rule 细则
Devaluation 贬值
Developed 发达的
developed country 发达国家
developed market economy 发达市场经济
least developed country 最不发达国家
Developing 发展中的
developing countries 发展中国家
developing market economy 发展中市场经济
Development 开发，发展
development bank 开发银行
development fund 发展基金
Difference 差，差额，差别
difference account 差额计算帐户
difference in exchange rate 汇率差额
difference in price 价差
Diminishing 递减，减少
diminishing balance method of depreciation 余额递减折旧方法
diminishing cost 递减成本
diminishing returns 递减回报
Direct 直接
direct charge-off method 直接冲销法
direct cost 直接成本
direct costing 直接成本计算
direct dealing 直接交易
direct expenses 直接费用
direct financing lease 直接筹资租赁
direct investment 直接投资
direct liability 直接负债
direct marketing 直接销售
direct overhead 直接制造费用
direct sales 直销
Director 董事，理事，主任
director board 董事会
Discharge 解除，免除，兑现完成
discharge liability 解除债务
discharge of a debt 免除债务
discharge of contract 合同解除
Disclosure 披露，揭露，企业决算公开
disclosure requirements 资料公开的要求
disclosure system 披露制度
Discount 贴现，折扣，减价
debt discount 债务贴现
discount bank 贴现银行
discount bond 按面值折价发行的债券
discount cash flow 现金收支折现法
discount factors 贴现系数表
discount for cash 贴现
discount interest 贴现利息
discount liability 折价债务
discount loan 贴现贷款
discount market 贴现市场
discount method 折扣方法
discount of bill 票据贴现
discount on share 股票折价
discount on stock 股本折价
discount rate 贴现率，折扣率
discount securities 折扣证券
Discounted 已贴现的，已折扣的
discounted cash flow technique 现金流量折现法
discounted present value 贴现后的现值
Disposal 处理
disposal costs 清理成本
disposal of fixed assets 固定资产变卖
Distributable 可供分配的
distributable earnings 可分配收益
Distribute 分销，分配
distribute dividends 派息，分红
Distributed 已分配的，已分摊的
distributed cost 已分摊成本
distributed profit 已分配利润
Distribution 分布，分配，销售
distribution according to labour 按劳分配
distribution according to needs 按需分配
distribution cost analysis 经销成本分析
distribution of income 收入分配
distribution of net profit 净利润分配
distribution of property 财产分配
poisson distribution 泊松分布
Distributor 批发商，经销商
District 地方，地区
district court 地方法院
Diversification 多元化，多种经营
Diversified 多种经营的
diversified business 多样化经营
diversified common stock fund 分散普遍股基金
diversified company 多种经营公司
diversified economy 多种经济
Dividend 股息，股利
dividend accumulation 累计红利
dividend distribution 股息分配
dividend from capital 资本股利
dividend growth model 红利增长模式
dividend payable 应付股息
dividend payout ratio 股息分配率，红利支付比率
dividend policy 分红政策
dividend preference 优先股利
dividend rate 股息率
dividend tax 股息税
dividend yields 红利回报率
stock dividend 配股
Division 部门，分公司，划分，分配
division management 部门管理
division of labour 分工
Domestic 国内的
domestic affairs 内政
domestic bond 国内债券
domestic price 国内价格
domestic trade 国内贸易
Dominating enterprise 占优势企业
Donated 捐赠的
donated assets 捐赠资产
donated capital 捐赠资本
donated fund 捐赠基金
donated property 捐赠财产
donated stock 捐赠股份
Donation 捐款，捐赠
Double 两位的，加倍的，复式
double-check 复查核对
double-digit inflation 两位数字通货膨胀
double entry 复式计帐
double taxation 双重征税
Dow Jones Index 道琼斯指数
Dow Jones Industrial Average 道琼斯工业平均数
Down payment 定金
Drain 流失
drain of capital 资金外流
drain of state owned property 国有资产流失
stem drain of state assets 防止（堵塞）国有资产流失
to prevent the drain of state owned property 防止国有资产流失
Dual 双重，二元
dual market price 双重市场价格
dual recognition 双重承认
dual taxation 双重纳税
Due diligence 应有的关注
Dumping 倾销
dumoing code 反倾销法案
dumoing duty 倾销税
dumping export 倾销出口
dumping price 倾销价格
Duration 期限
Duty 关税
countervailing duty 分倾销性关税
duty drawback 关税退税
duty free 免税
E
Earning 收益，收入，工资
accumulated earnings 积累收益
annual earnings 年收益
earning assets 盈利资产
earning capacity 盈利能力
earning of capital 资本收益
earnings after tax 税后收益
earnings before interest and income tax (EBIT) 税前收益
earnings per share (EPS) 每股平均收益
earnings rate 收益率
earnings ratio 收益率
earnings target 收益目标
gross earnings 毛利，毛收益
real earnings 实际收益
retained earnings 留存收益
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
Effective 有效的，实际的
effective exchange rate 实际汇率
effective liability 实际负债
Efficiency 效率，有效性
efficiency in operation 经营效率
Efficient 高效率的，有效的
efficient market 有效市场
efficient portfolio 高效率投资
Eligible 合格的，合法的
eligible bidders 合格的投标商
eligible products 合格产品
Emergency loan 紧急贷款
Emerging 新兴的
emerging industry 新兴产业
emerging market economy 新兴市场经济
emerging nation 新兴国家
Employee 职员，雇员
employee benefits 职工福利
employee pensions 职工养老金
employee retirement fund 职工退休基金
employee stock ownership plan 职工持股计划
employee’s association 职工联合会
employee’s insurance fund 职工保险基金
employees’ representative 职工代表
employee’s rights 职工权力
Employer 雇主
employer’s association 雇主联合会
Employment 就业，职业
employment agency 职业介绍所
employment application 就此申请
employment certificate 就业证明
employment contract 就业合同
employment opportunities 就业机会
full employment 充分就业
Encourage 鼓励
encourage investment 鼓励投资
Endowment 养老金，捐赠
endowment insurance 养老保险
Energy 能源
energy crisis 能源危机
Enforcement 强制执行
enforcement measure 强制措施
Engineer 工程师
Engineering 工程
Enhance 加强，提高
Enlarge 扩大
enlarge the right of self-management 扩大自主权
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
Entertainment 娱乐，交际
entertainment duty 筵席税，娱乐税
Environment 环境
environment protection 环境保护
Equal 同等的，相同的
equal employment opportunity 同等就业机会
Equally competition 平等竟争
Equipment 设备
equipment leasing 设备租赁
equipment trust bond 设备信托债券
Equity 权益，股本，资产净值
equity account 权益帐户
equity capital 自有资本，股权资本
equity capital transaction 产权资本转让
equity capital turnover 产权资本周转率
equity earnings 参股收益，股本盈利
equity financing 产权筹资
equity investment 股本投资
equity market 权益市场
equity ownership 资本所有权
equity security 股票
equity share 普通股票
equity stock 股票，产权股票
equity to assets ratio 权益对资产比率
equity to debt ratio 权益对债务比率
equity transaction 净值交易
Establishment 建立
establishment of socialist market economy 社会主义市场经济的建立
Estate 不动产，房地产，财产，遗产
estate tax 遗产税
bankrupt’s estate 破产者财产
Estimate 预算，估算
estimate budget 概算
Estimated 预计的，估计的
estimated cost 估计成本
estimated tax 估计税额
Estimation 估计，鉴别
European Currency Unit 欧洲货币单位
European common market 欧洲共同市场
European Monetary Unit 欧洲货币联盟
Evaluation 估价，评价
evaluation of performance 业绩评价
evaluation principle 估价原则
evaluation sheet 估价单
Evaluator 评估员
Even 公平的，偶数
even bargain 公平交易
even exchange 公平交换
Evidence 证明，证据，证人
evidence of title 所有权证明
Examination 检查，审查
examination of title 审查所有权
Exceptional 例外的，特别的
exceptional case 例外情况
exceptional court 特别法院
Excess 额外的，余额，超额
excess profit 超额利润
Excessive 过多的，过度的
excessive growth 过度增长
excessive inflation 过度通货膨胀
excessive production capacity 过剩的生产能力
excessive profit 超额利润
Exchange 交换，交易
exchange control 外汇控制
free exchange rate 自由汇率
stock exchange regulation 股票交易规定
Exclusive 独家的，专营的
exclusive agency 独家代理
exclusive sale 专营，包销
Executive 执行的
executive board 董事会
executive committee 执行委员会
Exempt 豁免，免除
exempt from taxation 免税
exempt income 免税收入
Expected 预期的
expected capacity 预计生产能力
expected earning 预期收益
expected profit 预期利润
expected return 语期收益
Expenditure 支出，费用
expenditure on capital account 资本帐户支出
gross domestic expenditure 国内支出总额
Expense 支出，费用
depreciation expenses 折旧费
entertainment expenses 交际费，招待费
expense budget 费用概算
expenses of bankruptcy proceedings 破产手续费
research and development expenses 研究开发费
travel expenses 差旅费
Export