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(M0)money in circulation流通中的现金 (M1)narrow money狭义货币 (M2)broad money广义货币 a minimum living standard system最低生活保障系统 Account帐户 Accounting equation会计等式 Accounting system会计系统 All Risks一切险 American Accounting Association美国会计协会 American Institute of CPAs美国注册会计师协会 Articulation勾稽关系 Assets资产 Audit审计 bad account坏帐 Balance sheet资产负债表 bear market熊市 blank endorsed空白背书 Bookkeepking簿记 bull market牛市 Business entity企业个体 Capital stock股本 cargo receipt承运货物收据 Cash flow prospects现金流量预测 catalogue商品目录 Certificate in Internal Auditing内部审计证书 Certificate in Management Accounting管理会计证书 Certificate Public Accountant注册会计师 China Securities Regulatory Commission中国证监会 China's"Big Four"commercial banks中国四大商业银行 close-ended fund封闭式基金 commission佣金 consignee收货人 Corporation公司 Cost accounting成本会计 cost and freightCFR成本加运费价格 cost insurance and freightCIF成本加运保费 Cost principle成本原则 Creditor债权人 cut a melon分红 dead account呆帐 Deflation通货紧缩 delivery交货 Disclosure批露 dividend,bonus stock股息,红利 downturn低迷时期 endorsed背书 enforce stockholding system实行股份制 Expenses费用 export department出口部 External users外部使用者 F.P.A.(Free from Particular Average)平安险 F.W.R.D.(Fresh Water Rain Damage)淡水雨淋险 face value面值 fees-for-tax reFORM费改税 Financial accounting财务会计 Financial Accounting Standards Board财务会计准则委员会 Financial activities筹资活动 Financial forecast财务预测 Financial statement财务报表 foreign exchange reservers外汇储备 futures market期货市场 Generally accepted accounting principles公认会计原则 General-purpose inFORMation通用目的信息 genetically-modified products基因改良产品 Going-concern assumption持续经营假设 Government Accounting Office govern会计办公室 Hook Damage钩损险 import department进口部 Income statement损益表 income tax所得税 indicative price参考价格 Inflation通货膨涨 Inquiry询盘 Institute of Internal Auditors内部审计师协会 Institute of Management Accountants管理会计师协会 Integrity整合性 Internal auditing内部审计 Internal control structure内部控制结构 Internal Revenue Service国内收入署 Internal users内部使用者 Investing activities投资活动 knowledge-based economy知识经济 labour-intensive economy劳动密集型经济 Liabilities负债 Management accounting管理会计 marine bills of lading海运提单 national bonds国债 nationalize;nationalization国有化 Negative cash flow负现金流量 non-perFORMing loan不良贷款 non-work income非劳动收入 notify被通知人 open-ended fund开放式基金 Operating activities经营活动 order订货 outstanding of deposits存款余额 Owner's equity所有者权益 partial shipment分批装运 Partnership合伙企业 Positive cash flow正现金流量 press conference记者招待会 price list价目表 privatize;privatization私有化 proactive fiscal measures积极的财政政策 promote independent decision-making by state-owned enterprises提高企业自主权 public relations department公关部 publicly owned economy公有经济 recession衰退时期 rectify the market order整顿市场秩序 reduce state's stake in listed companies国有股减持 restraint of trade贸易管制 Retained earning留存利润 Return of investment投资回报 Return on investment投资报酬 Revenue收入 Risk of Intermixture and Contamination混杂、玷污险 Risk of Leakage渗漏险 Risk of odor串味险 Risk of Rust锈蚀险 sales terms and conditions销售条件 Securities and Exchange Commission证券交易委员会 shareholding system;joint-stock system股份制 shipping order托运单 Shortage Risk短缺险 Sole proprietorship独资企业 Solvency清偿能力 specification规格 Stable-dollar assumption稳定货币假设 state stock reduction国有股减持 Statement of cash flow现金流量表 Statement of financial position财务状况表 steady monetary policies稳健的货币政策 Stockholders股东 Stockholders'equity股东权益 streghten the government's macro-regulatory functions加强govern宏观调控作用 Strikes Risk罢工险 T.P.N.D.(Theft,Pilferage&Non-delivery)偷窃提货不着险 Tax accounting税务会计 technology-intensive economy技术密集型经济 the Dow Jones industrial average道琼斯工业平均指数 the first majority shareholder第一大股东 the Hang Seng index恒生指数 thin trade交易薄弱 to become the majority shareholder/to take a controlling stake控股 to expand domestic demand扩大内需 value-added tax增值税 W.A./W.P.A(With Average or With Particular Average)水渍险 War Risk战争险 Window dressing门面粉饰 year-on-year与去年同期数字相比的 bull market:牛市,多头市场 bear market:熊市,空头市场 股息,红利dividend or bonus stock 国民生产总值GNP(Gross National Product) 人均国民生产总值per capita GNP 产值output value 鼓励give incentive to 投入input 宏观控制exercise macro-control 优化经济结构optimize the economic structure 输入活力bring vigor into 改善经济环境improve economic environment 整顿经济秩序rectify economic order 有效地控制通货膨胀effectively control inflation 非公有成分non-public sectors 主要成分dominant sector 实在的tangible 全体会议plenary session 解放生产力liberate/unshackle/release the productive forces 引入歧途lead one to a blind alley 举措move 实事求是seek truth from facts 引进、输入importation 和平演变peaceful evolution 试一下have a go(at sth.) 精华、精粹、实质quintessence 家庭联产责任承包制family-contract responsibility system 搞活企业invigorate enterprises 商品经济commodity economy 基石cornerstone 零售retail 发电量electric energy production 有色金属nonferrous metals 人均收入per capita income 使负担be saddled with 营业发达的公司going concerns 被兼并或挤掉annexed or forced out of business 善于接受的receptive 增额、增值、增长increment 发展过快excessive growth 抽样调查data from the sample survey 扣除物价上涨部分price increase are deducted(excluded) 实际增长率actual growth rate 国际收支international balance of payments 流通制度circulation system 总工资total wages 分配形式FORMs of distribution 风险资金risk funds 管理不善poor management 一个中心、两个基本点one central task and two basic points 以经济建设为中心,坚持四项基本原则(1)社会主义道路(2)党的领导(3)人民民主专政(4)马列主义***思想、坚持改革开放 the central task refers to economic construction and two basic points are the four cardinal principles-adherence to the socialist road,to Communist Party leadership,to the people's democratic dictatorship and to Marxism-Leninism and Mao Zedong Thought-and persisting in reFORM and opening. 改革是"社会主义制度的自我完善和自我发展"。 ReFORM is"the self-perfection and self-development of the socialist system." 我们辨别的标准是看这样做是否有利于发展社会主义的生产力,是否有利于增强社会主义国家的综合国力,是否有利于提高人民的生活水平。 The criterion for our judgement is whether the move facilitates the development of socialist productive forces,whether it helps increase the overall national strength of a socialist country,and whether it brings about better living standards. 社会主义的最终目标是解放生产力,消灭剥削,消除贫富两极分化,最终达到共同富裕。 The main goals of socialism are the liberation and development of productive forces,the elimination of exploitation and polarization between the rich and the poor and the final achievement of common prosperity. 要人们警惕右和"左"的影响,特别是"左"的根深蒂固的影响。 to warn people of the influence of both the Right and the"Left"deviations,particularly of the deep-rooted"Left"influence. 中国要警惕右,但更要防"左"。 China needs to be vigilant against the Right deviation,but primarily,it should guard against the"Left"deviation. 资本主义和社会主义并不是以计划经济和市场的多少来划分的。 Socialism and capitalism are not distinguished by the proportion of planned and market economy. 随着改革的深化,国家指令性计划的范围将会缩小,而市场调节的范围将会扩大。 As the reFORM further develops,the scope for mandatory state plans will be narrowed,while the scope for market forces will be enlarged. 初步建立社会主义计划商品经济新体制。 to establish at a preliminary level a new system of socialist planned commodity economy. 各尽所能,按劳/需分配。 from each according to his ability,to each according to his work/needs. 经济结构改革。 reFORM in economic structure 剩余劳动力。 surplus labor 经营机制 operative mechanism 发挥市场的调节作用 to give play to the regulatory role of the market 经济和law的杠杆 economic and legal leverages 经济计划和市场调节相结合 to combine economic planning with market regulation 计划经济和市场调节相结合的机制 a mechanism that combines planned economy and market regulation 取消国家对农产品的统购统销 to cancel the state's monopoly on the purchase and marketing of agricultural products 改革重点转移到城市 the focus of reFORM is shifted to the cities 国家的根本任务是,集中力量进行社会主义现代化建设 The basic task of the nation is to concentrate its efforts on socialist modernization. 逐步实现工业、农业、国防和科学技术的现代化,把我国建设成为富强、民主、文明的社会主义国家。 to modernize the country's industry,agriculture,national defence and science and technology step by step to turn China into a strong and prosperous socialist country with a high level of culture and democracy. 社会主义经济制度的基础是生产资料的社会主义公有制,即全民所有制和劳动群众集体所有制。 The basis of the socialist economic system is socialist public ownership of the means of production,namely,ownership by the whole people and collective ownership by the working people. 国有经济,即社会主义全民所有制经济,是国民经济中的主导力量。 The state economy is the sector of socialist economy under ownership by the whole people;it is the leading force in the national economy. 国家保障国有经济的巩固和发展。 The state ensures the consolidation and growth of the state economy. 农业farming 林业forestry 畜牧业animal husbandry 副业sideline production 渔业fishing 第一产业primary industry 第二产业secondary industry 第三产业tertiary industry 生产资料means of production 生活资料means of livelihood/subsistence 生产关系relations of production 生产力productive forces 公有制public ownership 私有制private ownership 全民所有制ownership by the entire/whole people 社会主义集体所有制socialist collective ownership 厉行节约,反对浪费to practice strict economy and combat waste 外资企业foreign-funded enterprise 合资企业joint venture 合作企业cooperative enterprise 独资企业wholly foreign owned/funded enterprise 世界贸易组织World Trade Organization 中国人民银行People's Bank of China 信息产业部Ministry of InFORMation Industry 国家发展计划委员会State Development Planning Commission 贷款无力偿还loan defaults
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