(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

船务公司 shipping service company

非商标(非专利)产品 generic products

稳健的货币政策 prudent monetary policy

超前消费 deficit spending

(到银行)挤兑 run on banks

对农业的国内支持 domestic support to agriculture

特种债券 special bonds

富裕经济 economy of abundance

年复合增长率 caga (compound annual growth average)

动物源性蛋白 animal-based protein

转基因组织 gmo (genetically modified organism)

视频点播 vod (video-on-demand)

音频点播 aod (audio-on-demand)

市场准人的行政管理措施 aama： administrative aspects of market access

亚太工商咨询理事会 abac： apec business advisory council

亚太商业论坛 abf：apec business forum

亚太通讯与数据系统 acds：apec communications and database system

亚太中小企业技术交流与培训中心 actetsme：apec center for technology exchange and training for small and medium enterprises

亚洲开发银行 adb: asian development bank

亚太经合组织经济领导人会议 aelm： apec economic leaders meeting

东盟自由贸易区 afta：asean free trade area

亚太经合组织部长级会议 amm：apec ministeriai meeting

澳新紧密经济关系协定 anzcerta：australia new zealand closer economic relations trade agreement

亚太商业网络 apb-net：asia-pacific business network

亚太经济合作组织 apec：asia-pacific economic cooperation

亚太能源研究中心 aperc：asia pacific energy research center

亚太信息基础设施 apii：asia-pacific information infrastructure

亚太实验室认可合作 aplac：asia pacific laboratory accreditation cooperation

亚太法定计量论坛 aplmf：asia pacific legal metrology forum

亚太计量程序 apmp：asia pacific metrology program

东南亚国家联盟 asean：association of south-east asian nations

亚欧会议 asem：asia-europe meeting

农业技术合作 atc：agricultural technical cooperation

中央处理器 cpu(central processing unit)

计算机辅助设计 cad(computer-aided design)

互联网普及率 internet penetration

网民 cyber citizen

网络犯罪 cyber crime

网络城市, 虚拟城市 cyber city

数字鸿沟 digital divide

智能学校 smart schools

多功能卡 multipurpose card

软件开发 software development

开发 content development

数字化商业 digital business

信息化 informationization, network-based information flow

软件包 software packages

申请注册域名 domain name application and registration

虚拟空间 virtual space

局域网 intranet

脑图 mind map

便携式电脑 portable computer; laptop; notebook computer

个人数字助理 pdapersonal digital assistant

掌上电脑 palm computer

路由器 router

网络管理员 network administrator

网络经济 cyber economy

以太网 ethernet

服务提供者 isp-internet service provider

网络计算机 nc: network computer

多媒体个人电脑 mpc: multimedia personal computer

多媒体扩展 mmx: 是multimedia extensions

兆赫 mhz mega hertz

视频图形阵列 vga:video graphics array

三维摄影室 3d studio: three dimension studio

虚拟现实 vr：virtual reality

原始设备制造商 oem：original equipment manufacturer

即插即用 pnp：plug and play

乐器数字接口 midi：musical instrument digital interface

运动图像专家组 mpeg:motion picture experts group

域名 domain name

拨号连接 dial-up connection

海关类

customs bond 海关担保

surety company 担保公司

principle 本人

carrier 承运人

attorney 代理人/委托人

freight forwarder 货运代理

jointly and severally liable for 负连带责任

liquidated damages 违约赔偿金

solvency 偿付能力

security 抵押品/保证金

power of attorney 委托书

make a complete entry 正式/完整申报

cfr(code of federal regulations) 美国联邦政府行政法规汇编

bill of lading 提单

condemned goods 有问题的货物

customs liquidation 清关

customs clearance 结关

court costs 诉讼费用

disposition of merchandise 货物处置

债转股 debt-to-equity swap

港元的联系汇率制 the linkage system between the us dollar and the hk dollar

坏帐、呆帐、死帐 bad account/ dead account/ uncollectible account/bad debt/ bad loan

反倾销措施 anti-dumping measures against ……

通货紧缩 deflation

通货膨胀 inflation

非配额产品 quota-free products

非生产性投资 investment in non-productive projects

风险管理/评估 risk management/ assessment

风险基金 venture capital

风险准备金 loan loss provision/ provisions of risk

搞活国有大中型企业 revitalize large and medium-sized state owned enterprises

规模经济 scale economy/ economies of scale

国合企业（即国有合作社） state-owned cooperatives

国际收支 balance of international payments/ balance of payment

国际收支不平衡 disequilibrium of balance of payment

国家补贴 public subsidies

国家现汇结存 state foreign exchange reserves

合理引导消费 guide rational consumption

季节性调价 seasonal price adjustments

既成事实 established/accomplished facts

技工贸结合的科技型企业 scientific and technological enterprises that integrate scientific and technological developmentwith industrial and trade development

劳动密集性企业 labor-intensive enterprises

乱集资、乱摊派、乱收费 unwarranted pooling of funds, arbitrary requisition of donations and exaction of fees from enterprises/ unauthorized pooling of funds, compulsory donations and random levies on enterprises

千年问题、千年虫 millennium bug

企业技术改造 technological updating of enterprises

企业亏损补贴 subsidies to cover enterprise losses

实行国民待遇 grant the national treatment to

平等互利、讲求实效、形式多样、共同发展的方针 pursuing practical results, adopting various waysand seeking common development/ the principle of equality, mutual benefit, efficiency, diversity andmutual development

瓶颈制约 “bottleneck”restrictions

皮包公司 flying-by-night company; bogus company

放松银根 ease monetary policy

流动人口　 floating population

企业的自我约束机制 self-regulating mechanism of enterprises

贪图安逸　 crave comfort and pleasure

消费膨胀　 inflated consumption

信息化　 informationize

无氟冰箱　 freon-free refrigerator

无纸交易　 paperless transaction

适销对路的产品　 readily marketable products

倒爷　 profiteer

机构臃肿　 overstaffing in (government) organizations

机构重叠　 organizational overlapping

利改税　 substitution of tax payment for profit delivery

经常性的财政收入　 regular revenues

慢性萧条　 chronic depression

双重轨制　 two-tier system / double-track system

就业前培训　 pre-job training

岗位培训　 on-the-job training

对外项目承包 foreign project contracting

劳务合作 labor service cooperation

外援方式　 modality of foreign aid

自191月1日起实行 come into official enforcement as of january 1, 1999

所有制形式 forms of ownership

以试点的形式实行外贸权自动登记制度 implement an automatic registration system of foreign trading rights on a trial basis

风险管理/评估 risk management/ assessment

国家鼓励项目 projects listed as encouraged by the state

<<中华人民共和国保护台湾同胞投资实施条例>> implementation rules of the p.r.c. on the protection of investments by compatriots from Chinese Taiwan

部长级会议 ministerial meeting

公正合理 equitable and rational

抢得先机 take the preemptive opportunities

减免债务 reduce and cancel debts

工程项目 engineering project

同步增长 increase in the same pace

摆脱亚洲金融危机的影响 shake off the impact of the financial crisis

走上良性发展的轨道 going on the track of sound progress

工业增加值 industrial added value

固定资产投资 investment in the fixed assets

建材 building materials

累计实现顺差143.4美元 accumulatively realizing trade surplus

注入新的生机与活力 bring new vigor and vitality into

配件 accessories

备件 spare parts

进口环节税 import linkage tax

营业税 turnover tax

企业所得税 corporate income tax

抵免 offset

省会 provincial capital

直辖市 municipality directly under the central government

龙头产品 flagship product

现代企业制度 modern corporate system

实行股份制 enforce stockholding system

控股公司 holding company

自主经营,自负盈亏 responsible for their own management decisions, profits and losses

在巩固公有制主体地位的同时,促进多种所有制经济共同发展 alongside fortifying the status of the public ownership as the mainstay, it is also encouraged to witness common development of different systems of ownership

形成统一、开放和竞争有序的市场 establish an unified, open market with orderly competition

国家科技创新体系 state scientific and technological innovation system

帮助人才脱颖而出 help excellent talents find way to distinction

清理、修订 screen and modify

水利 water conservation

转化经营机制 change the method of operation

中介服务组织 intermediary service organization

军民两用品出口 dual purpose exports

军民两用产品和技术 dual-use goods and technology

北美自由贸易区 nafta north american free trade area

全球配额 global quota

祖父条款 grandfather clause

动物源食品 animal-derived food

部门提前自愿自由化 evsl (early voluntary sectoral liberalization)

贸易和投资自由化和便利化 tilf (trade and investment liberalization and facilitation)

国际清算 international settlement

商住和公益设施建设 commercial, residential and public utility construction

广开就业门路 increase employment opportunities; create jobs in every possible way; open up more channels of employment

自由浮动汇率 free floating exchange rate; variable exchange rate

资本项目 capital account

经常项目 current account

求同存异 overcome differences and seek common ground

防伪标志 anti-fake label

出口创汇型产业 export-oriented industry

盘活存量资产 revitalize stock assets

竟价投标 competitive bidding

协议投标 negotiated bidding

横向兼并 horizontal merger

垂直兼并 vertical merger

垃圾融资 junk financing

货币市场 money market

申报制度 reporting system; income declaration system

最初谈判权(初谈权) inrs (initial negotiating rights)

(纺织品与服装、农产品)一体化进程 integration process

国际兽疫组织 international office of epizootics

知识产权 iprs (intellectual property rights)

国际纺织品服装局 itcb (international textile and clothing bureau)

产品生命周期分析 lca (life cycle analysis)

最不发达国家 ldcs (least-developed countries)

许可费 license fee

同类产品 like product

当地含量 local content

市场准入 market access

专门的营销机构 market boards

实质损害 material injury

模式 modalities

配额调整条款 modulation of quota clause 《蒙特利尔议定书》(有关保护大气臭氧层的多边环境协定)

montreal protocol (农业)多功能性

multifunctionality (服务贸易)自然人

national person 国民待遇

新议题 new issues

通知义务 notification obligation

(利益的)丧失和减损 nullification and impairment

有秩序的市场安排 orderly market arrangements

(争端解决)专家组 panel

《巴黎公约》(关于保护工业知识产权的公约) paris convention

(《农业协议》中关于反补贴的)和平条款 peace clause

诸边协议 plurilateral agreement

(服务贸易)自然人流动 presence of natural person

生产补贴 production subsidy

关贸总协定 gatt (general agreement on tariffs and trade)

世界贸易组织 wto (world trade organization)

乌拉圭回合 uruguay round

最惠国贸易地位(待遇) mfn (most-favored-nation)(treatment)

争端解决机构 dispute settlement body

《关于争端解决规则与程序的谅解》 dsu(understanding on rules and procedures governing the settlement of disputes)

动植物卫生检疫措施 sps (sanitary and phytosanitary standard )

（农产品）综合支持量 ams (aggregate measurement of support)

(《农产品协议》)特殊保障 ssg (special safeguard)

《纺织品与服装协议》 atc (agreement on textiles and clothing)

《服务贸易总协定》 gats (general agreement on trade in services)

《信息技术协议》 ita (information technology agreement)

《多种纤维协定》 mfa (multifibre agreement)

《北美自由贸易协定》 nafta (north american free trade agreement)

东盟自由贸易区 asean free trade area

东部和南部非洲共同市场 comesa (common market for eastern and southern africa)

南方共同市场（或称南锥体共同市场） mercosur (southern common market)

南亚区域合作联盟 saarc (south asian association for regional cooperation)

贸易与发展委员会 committee on trade and development

贸易与环境委员会 committee on trade and environment

欧洲自由贸易联盟 efta (european free trade association)

联合国粮农组织 fao (food and agriculture organization of the united nation)

国际贸易中心 itc (international trade center)

国际贸易组织 ito (international trade organization)

国际贸易组织临时委员会 icito (interim commission for the international trade organization)

国际劳工组织 ilo (international labor organization)

国际货币基金组织 imf (international monetary fund)

国际标准化组织 iso (international organization for standardization)

经济合作与发展组织 oecd (organization for economic cooperation and development)

联合国贸易与发展会议 unctad (united nations conference on trade and development)

联合国开发计划署 undp (united nations development program)

联合国环境署 unep (united nations environment program)

世界海关组织 wco (world customs organization)

世界知识产权组织 wipo (world intellectual property organization)

非洲、加勒比和太平洋国家集团（洛美协定） acp(african, caribbean and pacific group)

（补贴协议）可诉补贴 actionable subsidy

（农产品国内支持）"黄箱"措施 amber box measures

(解决争端)上诉 appeal

上诉机构 appeal body

《巴塞尔公约》（有关危险废弃物的多边环境协定） basel convention

《伯尔尼公约》（有关保护文学和艺术作品版权的公约） berne convention

基础税率 base tariff level

（农产品国内支持）蓝箱措施 bop(balance-of-payments) provisions

国际收支条款 bop(balance-of-payments) provisions

既定日程 built-in agenda

约束水平 bound level

食品法典委员会 cac(codex alimentarius commission)

（欧盟）共同农业政策 common agriculture policy

《生物多样性公约》 cbd(convention on biological diversity)

规避 circumvention

《濒危物种国际贸易公约》 convention on international trade in endangered species

（服务贸易）商业存在 commercial presence

（服务贸易）境外消费 consumption abroad

（服务贸易）跨境交付 cross border supply

(解决争端)申诉方 complaint

(解决争端)被诉方 defendant

反补贴税 countervailing duty

反向通知 counter-notification

交叉报复 cross retaliation

货币贸易理事会 ctg(council for trade in goods)

货币留成制度 currency retention scheme

海关完税价值 customs value

海关估价 customs valuation

直接支付 direct payment

国内产业 domestic industry

国内生产 domestic production

国内补贴 domestic subsidy

(农产品)国内支持 domestic support

电子商务 electronic commerce

环保型技术 est(environmentally-sound technology)

采取措施前 ex ante

采取措施后 ex post

出口实绩 export performance

出口补贴 export subsidy

（解决争端）调查结果 findings

粮食安全 food security

免费搭车者(享受其他国家最惠国待遇而不进行相应减让的国家) free-rider

（知识产权）地理标识 geographical indications

转基因生物 gmos (genetically modified organisms)

政府采购 government procurement

（农产品国内支持）绿箱措施 green box measures

灰色区域措施 grey area measures

拉美国家在wto中的非正式集团 grulac

wto最不发达国家高级别会议 hlm (wto high-level meeting for ldcs)

协调制度（商品名称及编码协调制度） hs (harmonized commodity and coding system)

《里斯本条约》（有关地理标识及其国际注册） lisbon agreement

国际劳工组织 ilo (international labor organization)

国际货币基金组织 imf (international monetary fund)

进口押金 import deposits

进口许可 import licensing

进口渗透 import penetration

进口替代 import substitution

进口附加税 import surcharge

进口差价税 import variable duties