埃奇沃思盒状图Edgeworth box diagram
埃奇沃思模型Edgeworth’s model
肮脏浮动 dirty floating
奥地利学派 Australian School
奥尔多自由主义学派 Ordo Liberal School
奥肯定理Okun’s law
奥意财政学派 fiscal school in Austria and Italy
巴罗模型 Barro model
《巴塞尔协议》 Basel agreement
半变动成本 semi-variable cost
包销 exclusive sales
保护关税 protective tariff
保护就业论 employment argument for protectionism
保护贸易说 theory of protective trade
保护幼稚工业论 infant-industry argument
保留价格 reservation price
保留需求 reservation demand
保险单 insurance policy
保证金交易 margin trading
鲍莫尔模型Baumol’s model
鲍莫尔—托宾模型Baumol-Tobin model
鲍莫尔最大销售收益假说Baumol’s hypothesis of maximal sell returns 鲍文—布莱克多数投票模型Bowen-Black majority voting model
贝叶斯标准 Bayes criterion
贝叶斯静态博弈static Bayesian games
贝叶斯纳什均衡Bayesian-Nash equilibrium
比较财政学comparative public finance
比较富有弹性 relatively elastic
比较管理学 comparative management
比较静态均衡comparative static equilibrium
比较利益理论 theory of comparative advantage
比较缺乏弹性 relatively inelastic
比例均等牺牲 proportional sacrifice
比例税负 proportional tax-bearing
比例税率 proportional tax rate
必需品 necessities
必要增长率 required rate of growth
庇古税 Pigovian taxes
庇古效应 Pigou effect
边干边学 learning-by-doing
边际报酬递减规律 law of diminishing marginal returns
边际产量 marginal product
边际产量递减diminishing marginal product
边际产品价值value of marginal product
边际成本定价法 marginal cost pricing
边际储蓄倾向 marginal propensity to save（MPS）
边际革命 marginal revolution
边际公共支出倾向 marginal public expenditure propensity
边际技术替代率marginal rate of technical substitution
边际技术替代率递减diminishing marginal rate of technical substitution 边际进口倾向 marginal propensity to import（MPM）
边际量 marginal quantity
边际贫穷 marginal poor
边际社会成本marginal social cost（MSC）
边际社会纯产值marginal society pure production value
边际社会收益 marginal social benefit（MSB），marginal social revenues 边际收益 marginal revenue
边际收益产品marginal revenue product
边际税率 marginal tax rate
边际税收倾向 marginal tax propensity
边际私人成本 marginal personal cost
边际私人收益 marginal private benefit（MPB）
边际替代率 marginal rate of substitution
边际替代率递减 diminishing marginal rate of substitution
边际外部成本 marginal external cost
边际外部性 marginal externality
边际外在损害marginal external damage
边际物质产品marginal physical product
边际消费倾向 marginal propensity to consume
边际效用 marginal utility
边际效用递减diminishing marginal utility
边际效用均等 equi-marginal utility
边际效用学派 Marginal Utility School
边际要素成本 marginal cost of actors
边际有效税率 marginal effective tax rate
边际有效税率模型 marginal effective tax rate model
边际欲望 marginal desire
边际转换率 marginal rate of transformation
边沁·杰里米 Bentham，Jeremy
贬值的贸易条件效应 effects of devaluation on terms-of-trade
变相货币 disguised money
标准基期法 method of standard period
标准商品 standard goods
标准投资利润率法 method of standard profit rate of investment
表外业务off-balance-sheet activities of banks
禀赋点 endowment point
拨款的替代效应 substitution effect of grant
伯格森 Bergson，A.
伯格森—萨缪尔森的社会福利函数Bergson-Samuelson’s social welfare function
伯格森社会福利函数 Bergson social welfare function
博弈论 game theory
博弈树 game trees
补偿贸易 compensation trade
补偿性财政政策 compensatory fiscal policy
补偿性税收政策compensatory tax policy
补偿需求函数 compensated demand function
补偿原理 compensation principal
补偿政策 compensatory policy
不变成本 fixed cost
不变的利率 constant rate of interest
不变加成经济周期模型business cycle model of constant added value
不变价格 constant price
不变弹性 constant elasticity
不诚实投票 insincere voting
不纯公共物品 impure public goods
不动点定理 fixed point theorem
不对称信息 asymmetric information
不发达国家 underdeveloped countries
不加速通货膨胀的失业率 non-accelerating inflation rate of unemployment（NAIRU）不可兑换货币 inconvertible currency
不可分散风险 undispersible risk
不可抗力 force majeure
不可置信的威胁 incredible threat
不平衡增长 unbalanced growth
不确定性 uncertainty
不体现的技术进步disembodied technical change
不完全竞争 incomplete competition
不完全替代品 imperfect substitutes
不完全信息模型 imperfect-information model
不完全预期的通货膨胀 imperfectly anticipated inflation
不稳定均衡 unstable equilibrium
不相关选择的独立性 irrelevant alternative independence
不正常的通货膨胀 invalidated inflation
布劳威尔不动点定理Brouwer’s fixed-point theorem
布雷顿森林货币体系 Bretton woods monetary system
部分归属制 partial imputation system
部分海损 partial loss
部分损失冲销机制 partial loss-off-setting mechanism
部分转嫁 partial shifting
CES生产函数 CES production function
CIF 术语 cost，insurance and freight（CIF）
财产税 taxation on properties
财产替代效应substitution effect of property
财富替代效应 wealth substitution effect
财富转让税 wealth transfer taxes
财政补贴政策 policy of fiscal subsidy
财政部观点 Treasury view
财政乘数 fiscal multiplier
财政赤字 fiscal deficit
财政赤字效应 effect of financial deficit
财政冲力 fiscal impulse
财政刺激 fiscal stimulus
财政发行currency issue for fiscal purpose
财政杠杆 fiscal leverage
财政关税 revenue tariff
财政红利 fiscal dividend
财政幻觉 fiscal illusion
财政交换说 exchange theory of public finance
财政联邦制，财政联邦主义 fiscal federalism
财政年度 fiscal year
财政收入 fiscal revenue
财政收入集中率 centralization ratio of financial revenue
财政特权 fiscal privilege
财政投资 fiscal investment
财政投资政策 policy of fiscal investment
财政拖累 fiscal drag
财政牺牲说 fiscal sacrifice theory
财政性通货膨胀 fiscal inflation
财政优惠 fiscal incentives
财政与货币政策混合fiscal-monetary policy mix
财政政策效应 effect of fiscal policy
财政支出 fiscal expenditure
财政支出的长期收入模型 long-term revenue model of financial expenditure 菜单成本 menu costs
策略补偿 strategic complementary
策略互动 strategic interaction
策略替代 strategic substitutability
差别关税 differential duty
差别信息 different information
差价税 variable levy
差异产品 differentiated products
差异原则 difference principle
产出 output
产出关联理论industries relativity theory
产出效应 output effect
产品差异 production differentiation
产品的生命周期 product cycle
产品转换曲线 product transformation curve
产权理论 theory of property rights
产权收益率，产权报酬率 return on equity（ROE）
产权学派 Property-right Economics
产业内贸易 intra-industry trade
产业内贸易指数 intra-industry trade index
颤抖手均衡trembling-hand perfect equilibrium
长期边际成本 long-run marginal cost（LMC）
长期菲利普斯曲线 long-run Phillips curve
长期竞争性均衡 long-run competitive equilibrium
长期均衡 long-run equilibrium
长期劳动合同论long-term labor contract theory 长期贫穷 hardcore poor
长期平均成本 long-run average cost
长期停滞 secular stagnation
长期停滞理论 secular-stagnation theory
长期消费函数 long-run consumption function
长期性失业 chronic unemployment
长期资本流动 long capital flow
长期总成本long-run total cost（LTC）
偿债基金 debt service funds
偿债能力 debt paying ability
偿债能力系数 debt coverage ratio
常务董事会 board of managing directors
厂商 firm
厂商均衡equilibrium for a business firm
厂商信誉论 firm reputation theory
场外交易市场 OTS markets
超保护贸易政策ultra-protective trade policy 超保护贸易主义theory on super-protectionism
超额利润 excess profit
超额需求 excess demand
超级 301条款 super301 clause
超级乘数 super multiplier
沉淀成本 sunk cost
成本不变行业 constant cost industry
成本递减行业 decreasing cost industry
成本递增行业 increasing cost industry
成本函数 cost function
成本会计 cost accounting
成本加成定价 markup pricing
成本平价 cost parity
成本—收入比较法 cost to revenue comparative method
成本弹性 cost elasticity
成本推进通货膨胀 cost-push inflation
成本—效益分析 cost-benefit analysis
成本最小化问题 cost minimum problem
承兑交单 documents against acceptance（D/A）
承诺成本 committed cost
承诺行动 commitment
乘数原理 multiplier principle
程序操纵 agenda manipulation
持久收入储蓄动机permanent-in-come savings motive
持久收入的边际消费倾向 marginal propensity to consume out of permanent income 持久收入假说 permanent income hypothesis
持平产出 break-even output
持平收入 break-even income
持有期收益率 holding period benefits
持有收益 holding gains
持有损失 holding losses
持有正义论 theory of holding justice
赤字货币化 monetization of deficit
赤字性支出 deficit spending
赤字预算 budget with deficit
赤字债务化 debtization of deficit
充分乘数 full multiplier
充分就业 full employment
充分就业产量 full-employment output
充分就业的预算盈余full-employment budget surplus
充分就业目标 objective of full employment
充分就业失业率full-employment unemployment rate
充分就业盈余full-employment surplus
充分就业预算赤字 full employment budget deficit
充分生产 full production
冲击乘数 impact multiplier
出口补贴 export subsidy
出口导向型增长 export-lead growth
出口鼓励 export promotion
出口税 export duties
出口替代 export substitution
出口信贷 export credit
出口性通货膨胀 exported inflation
出口依存度degree of dependence upon export
出售污染权 sales for pollution rights
初级内向 primary inward-looking
初级外向 primary outward-looking
储备货币 reserve currency
储备—进口比率 reserve-import ratio
储备头寸 reserve position
储备资产增减额 change in reserves
储蓄的利率弹性 elasticity of interest rate for saving
储蓄负利率 negative interest rates of savings
储蓄过度理论 over saving theory
储蓄函数 savings function
储蓄率 savings ratio
储蓄银行 savings bank
储蓄增长率 increase ingrate of savings
传统货币理论traditional monetary theory
创新经济周期理论 innovation business-cycle theory
纯粹集权经济 pure command economy
纯粹交易 pure exchange
纯粹垄断 pure monopoly
纯地租 pure rent
纯公共物品 pure public goods
纯古典制 pure classical system
纯货币理论 pure monetary theory
纯经济福利net economic welfare pure economic welfare 纯贸易条件 net barter terms of trade
纯时间偏好率 rate of pure time preference
纯私人物品 pure private goods
纯再分配模型pure redistribution model
次级内向 secondary inward-looking
次级外向 secondary outward-looking
次优理论 second-best theory
次优政策 second-best policy
刺激—反应公式stimulas-reaction formula
从价税 ad valorem duty
从量税 specific duty
存货投资周期inventory investment cycle
存款保险 deposit insurance
存款准备金政策policy of reserve requirement
存量分析 stock analysis
存量和流量 stock and flow
代理银行制度 agent banks system
代议制民主 representative democracy
丹尼森法则Denison’s law
单独浮动 independent floating
单峰偏好 single-peaked preference
单个消费者的均衡equilibrium for the individual consumer 单利 single interest
单式税则 single tariff
单向外在性 unilateral externality
单项否决权 line item veto
单一产品出口型经济export-enclave economy
单一经济学 mono-economics
单一银行体制 unit banks
单因素贸易条件 single factor terms of trade
刀刃均衡 knife-equilibrium
道·琼斯平均数 Dow Jones Average
道德风险 moral hazard
道德选民 ethical voter
道尔顿转移原则Dalton transfer principle
德尔菲预测法Delphi forecasting method
等边际原理 equilibrium principle
等产量线 isoquant curve
等成本线 iso-cost line
低成本价格领导制low cost price leadship
低收入国家 low income countries
低水平均衡陷阱理论low-level equilibrium trap theory
抵消关税 atching duty
抵押市场 mortgage market
抵押债券 mortgage bond
地点套汇 arbitrage in space
地方公共物品 local public goods
地方税 local tax
地方政府的分层蛋糕模型layer cake model of local government
地区工资税和折扣 regional pay-roll taxes and rebates
第三级价格歧视third class price discrimination
蒂布假说 Tiebout hypothesis
蒂布均衡 Tiebout equilibrium
蒂布模型Tibet’s model
蒂布迁移 Tiebout migration
点弹性 point elasticity
电汇汇率 telegraphic transfer rate
电子货币 electronic money
调研预测法 investigation and research forecasting method
盯住利率指标pegged interest rate indicator
东南亚国家联盟Association of Southeast Asia Nations（ASEAN）动态分析 dynamical analysis
动态均衡 dynamic equilibrium
动态外部经济 dynamic external economics
动态无效性 dynamic inefficiency
动物本能 animal spirits
独立品，不相关商品independent goods
短期菲利普斯曲线 short-run Phillips curve
短期货币市场 short-term money market
短期金边债券 short-dated gilt-edged security
短期竞争性均衡 short-run competitive equilibrium
短期均衡 short-run equilibrium
短期可变成本 short-run variable cost
短期政府债券 short tap
短期资本流动 short capital flow
短期总供给曲线 short-run aggregate supply curve
短缺的累积性效应 cumulative effect of shortage
对冲干预 sterilized intervention
对数曲线预测法logarithmic curve forecasting method
对通货膨胀的需求 demand for inflation
对外净投资 net foreign investment
对外贸易 foreign trade
对外贸易乘数 foreign trade multiplier
多部门增长模型 multisector growth model
多重均衡 multiple equilibrium
多峰偏好 multiple-peaked preference
多数规则 majority voting rule
多数人专制 tyranny of the majority
多数投票规则增长论 growth theory for majority voting rule
多样化 diversification
多种货币保值 insurable value of currencies
恩格尔法则 Engel law
恩格尔曲线 Engel curve
FOB 术语 FOB（free on board）
发信号 signaling
发行的银行 issuing bank
发展国家观 developmental state
发展极 development poles
发展经济学 development teconomics
发展危机 development crisis
发展援助 development aid，development assistance
发展中国家 developing countries
法币 lawful money
法定存款准备金率rate of reserve requirements of bank deposit 法定货币 fiat money
法定利率 legal interest rate
繁荣通货膨胀 boom inflation
反补贴税 countervailing duty
反垄断 antitrust
反倾销 anti-dumping
反倾销论 anti-dumping argument
反倾销税 anti-dumping duty
反三角兼并 reverse triangular
反通货膨胀 disinflation
反通货膨胀对策counter-inflation policy
反托拉斯法 Antitrust laws
反向外援 reverse foreign aid
反应方程 reaction function
反增长论 theory of disgrowth
反周期的 counter cyclical
反周期货币政策规则 counter cycle monetary policy
反周期政策anti-cyclical policy，counter-cyclical policy
范围经济 economics of scope
范围经济度degree of economics of scope
防止污染的财政补贴 subsidies for preventing pollution
防止污染的直接管制政策direct regulatory policy for preventing pollution 放松规制 deregulation
放松银根政策 easy money policy
飞跃式白金时代 galloping platinum age
非独裁性 non-dictatorship
非公开失业 non-open unemployment
非关税壁垒 non-tariff barriers（NT-Bs）
非合作均衡 noncooperative equilibrium
非货币投资过度理论 over-non-money investment theory
非价格竞争 non-price competition
非竞争性 nonrival
非均衡 disequilibrium
非劳动力 not in the labor force
非累进部门 non-progressive sector
非排他性 nonexclusive
非调节性货币政策non-adjusting monetary policy
非完全信息 imperfect information
非系统风险 non-systemic risk
非相机处置支出(不可任意支配的支出) nondiscretionary expenditure
非选择性公共产品non-optional public goods
非银行金融机构 non-bank financial institutions
非知识效应 non-cognitive effects
非中性技术进步 non-neutral technical progress
非洲开发银行African development bank
非自决的财政政策 non-discretionary fiscal policy
非自愿失业involuntary unemployment
菲利普斯曲线 Phillips curve
费尔德斯坦曲线 Feldstein curve
费雪交易方程式Fisher’s transaction equation
费雪效应 Fisher effect
费用—收益比较法cost to benefit comparative method
费用—效应比较法cost to effect comparative method
分层蛋糕模型 layer cake model
分类所得税 classified income tax
分类综合所得税classified and aggregate income tax
分配 distribution
分配的边际产品理论 marginal product theory of distribution
分配公正 distributive justice
分配决定论 distribution determination theory
分配性时滞方程distributed lag equation
分配正义论 distributing justice theory
分批装运 partial shipment
分权问题 assignment problem
分权型财政管理体制 decentralized financial management system
分权型税收管理体制 decentralized tax administrative system
分散化 decentralization
分散性指标 dispersion index
分数投票 point voting
分税原则 principle for tax assignment
分税制 tax-sharing system
分享经济 participation economy
丰收悖论 paradox of foison
风险承担的成本 cost of risk-taking
风险分摊 risk spreading
风险控制 risk control
风险市场 market for risk
风险下的选择 choice under risk
风险型决策 risk decision
风险厌恶度量 risk aversion measure
风险溢价 risk premium
风险中性 risk neutral
封闭经济 closed economy
封闭市场价格 price in the close market
峰值 peak value
弗莱堡学派 Freiburg School
弗里德曼货币需求函数Friedman’s demand function for money
服务贸易 service trade
浮动汇率 floating exchange rate
浮动汇率制floating exchange rate system
浮动利率 floating interest rate
浮动利率的抵押贷款floating rate mortgage
福利国家welfare country， welfare state
福利经济学的两条基本定理two fundamental theorem of welfare economics 福利经济学第二定理 second fundamental theorem of welfare economics
福利经济学第三定理third fundamental theorem of welfare economics
福利经济学第一定理first fundamental theorem of welfare economics 福利开支 welfare expenditure
福利效应 wealth effect
辅助税种 secondary tax
付款交单 documents against payment（D/P）
负储蓄 dissaving
负担率 burden rate
负金钱外在性 negative pecuniary externalities
负排挤效应 negative crowding out effect
负税率 negative tax rate
负税人 tax bearer
负所得税的福利效应 welfare affection of negative income tax
负所得税制system of negative income tax
负外部效应 negative externality
负效用 disutility
负有效保护率 negative rate of effective protection
负债管理 liability management
负债业务 liability business
负债资产比率 debt-to-asset ratio
负真实利率 negative real rate of interest
附加技术进步的生产要素factor augmenting technical progress
附加税 tax supplements
附加预期的菲利普斯曲线 expectations-augmented Phillips curve
复合需求 joint demand
复利 compound interest
复利现值系数 present value interest factor
复利终值系数future value interest factor
复式记账法 double entry method
复式税则 complex tariff
复式预算 double-entry budgeting
副产品 by product
赋税乘数 tax multiplier
GDP缺口 GDP gap
高峰负荷价 peak-load pricing
高就业盈余 high employment surplus
高能货币 high-powered money
戈森定律Gossen’s law
格雷欣法则Gresham’s law
格罗夫斯—列耶机制Groves-Ledyard mechanism
个人可支配收入 disposable personal income
工人错觉模型worker-misperception model
工资差异 wage differentials
工资的补偿性差别 equalizing differences in wages
工资—工资螺旋式上升 wage-wage spiral
工资理论 wage theory
工资谈判理论theory of wage bargaining
工资—物价螺旋式上升 wage-price spiral
工资下降刚性downward rigidity of wages
工资下限假设 wage floor assumption
工资与物价指导线 wage and price guidelines
工资粘性假设wage sticky assumption
工资指数化 indexation of wage
工作决策的收入效应 income effect in the decision to work
工作决策理论 theory of the decision to work
工作决策中的替代效应 substitution effect in the decision to work
工作量折旧法 depreciation of units-of-output method
公共部门借款 public sector borrowing
公共部门借款需求public sector borrowing requirement
公共部门经济学 economics of public sector
公共部门均衡 public sector equilibrium
公共部门失灵 public sector failure
公共财产资源 common property resource
公共采购 public procurement
公共产品的供应 provision of public goods
公共产品的供应模型 models of provision of pubic goods
公共产品的私人提供 private provision of public goods
公共产品定价法price method for public goods
公共产品论 theory of public goods
公共产品与公共基金的私人成本public goods and private costs of public funds 公共定价 public pricing公共负储蓄 negative public savings
公共工程 public works公共工程支出 public project expenditure
公共供给 public provision
公共管制 public regulation
公共集体行动 public collective action
公共经济 public economy
公共经济学 public economics
公共领域 public domain
公共企业 public enterprises
公共企业部门 public enterprise sector
公共生产 public production
公共事业 public utility
公共事业定价 public utility pricing
公共物品的帕累托效率条件 Pareto efficient condition of public goods
公共物品国家观 public goods state
公共物品配置的边际效用理论marginal utility of public goods allocation
公共需求理论 public demand theory
公共选择学派 School of Public Choice
公共支出的分配效应 distribution affect of public expenditure
公共支出的宏观经济学模型 macroeconomic models of public expenditure 公共支出的可行限量 feasible limitation of public expenditure
公共支出的收入效应 income effect of public expenditure
公共支出的制度极限 constitutional limits to public expenditure
公共支出的自然极限 natural limits to public expenditure
公共支出的最高限量 maximum limitation of public expenditure
公共支出负担 public expenditure incidence
公共支出归宿法 public expenditure incidence approach
公共支出规模 scale of public expenditure
公共支出弹性 elasticity of public expenditure
公共支出替代效应 substitution effect of public expenditure
公共支出效率理论 public expenditure effective theory
公共支出增长理论law of rising public expenditure
公开失业 open unemployment
公开市场操作 open market operation
公民权利和保护性国家 civil rights and the protective state
公募发行 public placement
公募拍卖方式 auction technique
公平与效率交换trade-off between equality and efficiency
公平原则 equity criterion
公式弹性计划 formula flexibility plan
公司清算 corporate liquidation
公司新目标论 theory of company’s new aim
公司重组 corporate reorganization
公有制悲剧 tragedy of the commons
公债错觉 debt illusion
公债的流动性效应 liquidity effect of public debt
公债的资产效应assets effects of public debt
公债发行规模 scale of public debt issuing
公债非中性government bonds non-neutrality
公债负担 public debt burden
公债管理政策 management policy of public debt
公债货币化monetization of public debt
公债间接发行indirect issuing of public debt
公债认购者负担public debt sub scriber’s burden
公债收益 public debt yield rate
公债再融资refinancing the public debt
公债中性 government bonds neutrality
公众利益法 public interest approach
功利主义 utilitarianism
功利主义的社会福利函数social welfare function of utilitarianism
功能财政论 functional fiscal approach
供给表 supply schedule
供给冲击 supply shock
供给弹性 elasticity of supply
供给规律 supply law
供给价格预期弹性 expectation elasticity of supply price
供给量 supply quantity
供给学派 Supply-Side Economics
供求混合推进型通货膨胀supply and demand-push inflation
共同产权资源common-property resources
购买保险 purchase of insurance
购买力控制control of purchasing power
购买力平价 purchasing power parity
购买力调节 adjustment of purchasing power
购买性支出 government purchase on goods and service
孤立状况下商品的相对均衡价格equilibrium relative commodity price in isolation 古典二分法 classical dichotomy
古典供给曲线classical aggregate supply curve
古典经济学家 classical economists
古诺—纳什均衡 Cournot-Nash equilibrium
古诺双寡头模型Cournot duopoly model
谷底 trough
股份公司 stock company
股票平均价格 share average price
股票指数 share index
股票指数期货 stock index futures
股票指数期货期权 option on stock index futures
股票指数期权 stock index option
股息课税的传统观点traditional view of dividend taxation
固定比价 fixed parity
固定的机会成本 constant opportunity cost
固定投入比例生产函数 fixed-proportions production function
雇佣成本指数 employment cost index
雇员社会缴款e mployees’ social contributions
雇主社会缴款employers’ social contribution
雇主实际社会缴款employers’ actual social contributions
寡头价格 oligopoly price
拐角解 corner solution
关键货币 key currency
关税 customs duties
关税报复 tariff retaliation
关税的生产效应 production effect of a tariff
关税的消费效应 consumption effect of tariff
关税配额 customs quota，tariff quotas
关税水平 tariff level
关税同盟 customs union
关税与贸易总协定general agreement on tariffs and trade（GATT）
关系集团 relation group
关于政府的机械论观点 mechanistic view of government
官僚和配置的低效率bureaucrats and allocative inefficiency 官僚效用函数 utility functions of bureaucrats
管理浮动 managed floating
管理价格通货膨胀 administered inflation
管理经济学 managerial economics
管理科学学派management science school
管理通货论 theory on managing currency in circulation
管理信息系统 management information system
管理者 bureaucrat
管理者企业论managerial theory of the firm
管制 regulation
管制公众利益论 public interest theory of regulation
管制经济论 economic theory of regulation
广义货币供给量supply of broad money
归属制 imputation system
规范分析 normative analysis
规范经济学 normative economics
规划现金流量税 blueprints cash-flow tax
规模报酬 returns to scale
规模报酬不变constant returns to scale
规模报酬递减 decreasing returns to scale
规模报酬递增increasing returns to scale
规模不经济 diseconomics of scale
规模经济 economics of scale
规制的俘获理论capture theory of regulation
规制俘虏 regulatory capture
滚雪球效应 snowball effect
国别配额 country quotas
国防经济学 economics of defence
国际避税 international tax avoidance
国际避税地international tax avoidance haven
国际财政 international public finance
国际财政学international public finance
国际公平 international equity
国际货币基金组织international monetary fund
国际货币制度 international monetary system
国际价值理论 theory of international value
国际交换比率 international exchange rate
国际金本位制 international gold standard system
国际金汇兑本位制 international gold exchange standard system
国际金融 international finance
国际金融公司international finance corporation
国际金融机构 international financial institution
国际经济学 international economics
国际开发协会 international development association
国际流动性 international liquidity
国际清算银行 bank for international settlements
国际商品协定 interregional commodity agreement
国际收支international balance of payment
国际收支不平衡disequilibrium of international payment
国际收支差额 measures of the balance of payments
国际收支调整的货币分析法 monetary approach to balance of payments
国际收支调整的弹性分析法 elasticity approach to balance of payments
国际收支调整的吸收分析法absorption approach to balance of payments
国际收支金融和资本项目capital and financial items of international balance of payments
国际收支平衡表 balance of payment presentation
国际收支说 theory of balance of payments
国际收支调整 adjustment of international balance of payments
国际收支政策搭配说 policy mixture of balance of payments adjustment
国际双重课税international double taxation
国际双重征税免除international double taxation exemption
国际税收关系 international tax relation
国际税收协定 international tax convention
国际逃税 international tax evasion
国际投资头寸表 international investment position
国际信用工具 international credit instruments
国际银行业务便利international banking facility（IBF）
国际债券发行市场international bond issuing market
国际债券交易市场international bond trading market
国际支付工具 instrument of international payment
国际支付凭证 international payments drafts
国际支付手段 means of international payment
国际资本流动international capital flow
国际资本往来capital account balance
国际租赁 international leasing
国家财政论 state-finance theory
国家的银行state’s bank
国家风险 country risk
国家公平 national equity
国家效率 national efficiency
国家信用 sovereign credit
国民储蓄 national savings
国民储蓄率 national savings rate
国民待遇 national treatment on international taxation and regulation
国民经济平衡表 balance sheet of national economy
国民生产总值 gross national product
国民生产总值平减指数 GNP deflator
国民生产总值物价折算指数 GNP implicit price deflator
国民失业率civilian unemployment rate
国民账户体系 system of national accounts（SNA）
国内税 internal taxes
国内信用增加额指标 domestic credit increment indicator 国外税收抵免 foreign tax credit
国债偿还public debt redemption ，public debt refunding 国债偿债率 government debt－service ratio
国债负担率 public debt-to-GDP ratio
国债交易 government debt transaction
国债流通市场 circulation market for treasury debts
国债派生市场 derivative market for treasury debts
国债市场 public debt market
国债依存度 public debt dependency
过境贸易 transit trade
过境税 transit duties
哈伯格模型 Harberger model
哈伯格三角形 Harberger triangle
哈罗德—多马模型Harrod-Domar model
哈罗德中性 Harrod neutral
哈特曼模型 Hartman model
海关估价 customs valuation
海萨尼转换 Harsanyi transformation
海上风险 perils of the sea
含卖出权债券 option tender bond
函数系数 function coefficient
合理货币供给量rational supply of money
合理生产区域 rational production area
合理消费率 rational consumption rate
合谋 collusion
合意的资本存量desired capital stock
合作博弈 cooperative game
赫芬达尔指数 Herfindal index
赫克歇尔和俄林模型Heckscher-Ohlin model
黑市与灰市black market and gray market
横向联合 horizontal integration
宏观经济均衡 macroeconomic equilibrium
宏观经济稳定观 macroeconomic stabilization state
宏观经济增长波动 macroeconomic growth cycle
宏观经济政策目标objectives of macroeconomic policy
宏观税负 tax macro-incidence
后向联系 backward linkage
弧弹性 arc elasticity
互补品 complementary goods
互补外部性 reciprocal externality
互投赞成票 logrolling
环比加权实际 GDP chain-weighted real GDP
黄金非货币化 demonetization of gold
黄金率 gold rule
黄金输出点 gold export point
黄金输入点 gold import point
黄金输送点 gold transport points
灰色系统预测法gray systematic forecasting method
回程效应 returning effect
回归模型预测法 forecasting method of regression model
回归预测法regression forecasting method
回流效应理论 back wash effect
回收期方法 retrieve period method
汇率超调 exchange rate over shooting
汇率错位 foreign exchange rate misalignment
汇率的货币论 monetary approach to exchange rate
汇率的资产组合平衡模式 portfolio balance model of exchange rate
汇率风险 exchange rate risk
汇率管制 exchange rate control
汇率决定的一般均衡说general equilibrium approach of exchange rate determination 汇率决定的资产市场说 asset-market approach of exchange rate determination
汇票 bill of exchange
混合兼并 conglomerate merger
混合经济 mixed economy
混合税 mixed duties
混合物品 mixed goods
或有商品 contingent commodities
货币保值 insurable value of currency
货币贬值 currency devaluation
货币超中性 money super neutrality
货币成本 cost of money
货币成长理论 money growth theory
货币乘数 money multiplier
货币抽象说abstraction theory of money
货币的资产需求asset demand for money
货币对外价值 external value of money
货币发行 currency issue
货币发行收入 seigniorage revenue
货币非中性假说 non-neutral money hypothesis
货币非中性论 theory on non-neutrality of money
货币供给内生性 endogeneity of money supply
货币供给外生性 exogeneity of money supply
货币供求利率论 money supply theory of interest rates
货币购买力monetary purchasing power
货币购买力指数 index of monetary purchasing power
货币规则 monetary rule
货币幻觉 monetary illusion
货币坚挺currency hardness， hard money
货币经济 monetary economy
货币经济论 theory of monetary economy
货币经济危机说 theory of monetary and economic crisis
货币均衡 monetary equilibrium
货币均衡论monetary equilibrium theory
货币联盟 monetary union
货币面纱观 veil-of-money concept
货币名目论 money nominalism
货币疲软 currency weakness
货币期货期权 option on currency futures
货币升值 currency appreciation
货币失衡 monetary imbalance
货币市场存款账户money market deposit account（MMDA）
货币市场工具 money market instrument
货币数量理论quantity theory of money
货币替代 currency substitution
货币投资过度理论 over-money investment theory
货币危机 currency crisis
货币需求 demand for money
货币需求函数demand function for money
货币需求模型 money demand model
货币需求曲线 money demand curve
货币学派 Monetary School
货币衍生工具 currency derivatives
货币债务负担 monetary debt burden
货币政策工具monetary policy instrument
货币政策目标 monetary policy objectives
货币政策外部时滞external lag of monetary policy
货币政策有效性effectiveness of monetary policy
货币政策中介目标 intermediate objective of monetary policy 货币职能 function of money
货币中性假说 neutral money hypothesis
货币中性论theory on neutrality of money
货币周期论 money and business cycles
货币转换债券currency convertible bonds
货币自由兑换 monetary freely convertibility
获得性禀赋 acquired endowments
常用经济类词汇： economist 经济学家 socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济 liberal economy 自由经济 mixed economy 混合经济political economy 政治经济学protectionism 保护主义 autarchy 闭关自守 primary sector 初级成分 private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策
economic recovery 经济复原understanding 约定 concentration 集中 holding company 控股公司 trust 托拉斯 cartel 卡特尔 rate of growth 增长 economic trend 经济趋势 economic situation 经济形势infrastructure 基本建设 standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺 stagnation 停滞,萧条,不景气underdevelopment 不发达underdeveloped 不发达的 developing 发展中的 initial capital 创办资本 frozen capital 冻结资金 frozen assets 冻结资产 fixed assets 固定资产 real estate 不动产,房地产
财务专业术语中英文对照表 英文中文说明 Account Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate in Internal Auditing 部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师 Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息 Government Accounting Office 政府会计办公室 Income statement 损益表 Institute of Internal Auditors 部审计师协会 Institute of Management Accountants 管理会计师协会 Integrity 整合性 Internal auditing 部审计 Internal control structure 部控制结构 Internal Revenue Service 国收入署 Internal users部使用者 Management accounting 管理会计 Return of investment 投资回报 Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会
经济学中常见术语(中英文对照)
经济术语 价格术语trade term (price term) 运费freight 单价price 码头费wharfage 总值total value 卸货费landing charges 金额amount 关税customs duty 净价net price 印花税stamp duty 含佣价price including commission 港口税portdues 回佣return commission 装运港portof shipment 折扣discount,allowance 卸货港port of discharge 批发价wholesale price 目的港portof destination 零售价retail price 进口许口证inportlicence 现货价格spot price 出口许口证exportlicence 期货价格forward price 现行价格（时价）current price 国际市场价格world (International)Marketpr ice 离岸价（船上交货价）FOB-free on board 成本加运费价（离岸加运费价）C&F-cost and freight
public sector 公共部门,公共成分 economic channels 经济渠道 economic balance 经济平衡 economic fluctuation 经济波动 economic depression 经济衰退 economic stability 经济稳定 economic policy 经济政策 economic recovery 经济复原 understanding 约定concentration 集中holding company 控股公司trust 托拉斯 cartel 卡特尔 rate of growth 增长economic trend 经济趋势 economic situation 经济形势 infrastructure 基本建设standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞,萧条,不景气underdevelopment 不发达 underdeveloped 不发达的 developing 发展中的
经济学常用英语词汇 A accounting 会计 accounting cost 会计成本 accounting profit 会计利润 adverse selection 逆向选择 allocation 配置 allocation of resources 资源配置 allocative efficiency 配置效率 antitrust legislation 反托拉斯法 arc elasticity 弧弹性 Assumption 假设 asymetric information 非对称性信息 average 平均 average cost 平均成本 average cost pricing 平均成本定价法 average fixed cost 平均固定成本 average product of capital 资本平均产量 average product of labour 劳动平均产量 average revenue 平均收益 average total cost 平均总成本 average variable cost 平均可变成本 B barriers to entry 进入壁垒 base year 基年 bilateral monopoly 双边垄断 benefit 收益 black market 黑市 bliss point 极乐点 boundary point 边界点 break even point 收支相抵点 budget 预算 budget constraint 预算约束 budget line 预算线 budget set 预算集 C capital 资本 capital stock 资本存量 capital output ratio 资本产出比率 capitalism 资本主义 cardinal utility theory 基数效用论 cartel 卡特尔 ceteris puribus assumption “其他条件不变”的假设ceteris puribus demand curve 其他因素不变的需求曲线Chamberlin model 张伯伦模型 change in demand 需求变化 change in quantity demanded 需求量变化change in quantity supplied 供给量变化 change in supply 供给变化 choice 选择 closed set 闭集 Coase theorem 科斯定理 cobweb model 蛛网模型 collective bargaining 集体协议工资 collusion 合谋 command economy 指令经济 commodity 商品 commodity combination 商品组合 commodity market 商品市场 commodity space 商品空间 common property 公用财产 comparative static analysis 比较静态分析compensated budget line 补偿预算线compensated demand function 补偿需求函数compensation principles 补偿原则compensating variation in income 收入补偿变量competition 竞争 competitive market 竞争性市场 complement goods 互补品 complete information 完全信息 completeness 完备性 condition for efficiency in production 生产的最优条件concave 凹 concave function 凹函数 concave preference 凹偏好 consistence 一致性 constant cost industry 成本不变产业 constant returns to scale 规模报酬不变constraints 约束 consumer 消费者 consumer behavior 消费者行为 consumer choice 消费者选择 consumer equilibrium 消费者均衡 consumer optimization 消费者优化 consumer preference 消费者偏好 consumer surplus 消费者剩余 consumer theory 消费者理论 consumption 消费 consumption bundle 消费束 consumption combination 消费组合consumption possibility curve 消费可能曲线consumption possibility frontier 消费可能性前沿consumption set 消费集 consumption space 消费空间 continuity 连续性 continuous function 连续函数
Rick Antle and Stanley Garstka
经济学专有名词 A accounting:会计 accounting cost :会计成本 accounting profit :会计利润 adverse selection :逆向选择 allocation 配置 allocation of resources :资源配置 allocative efficiency :配置效率 antitrust legislation :反托拉斯法 arc elasticity :弧弹性 Arrow's impossibility theorem :阿罗不可能定理Assumption :假设 asymetric information :非对称性信息 average :平均 average cost :平均成本 average cost pricing :平均成本定价法 average fixed cost :平均固定成本 average product of capital :资本平均产量
average product of labour :劳动平均产量average revenue :平均收益 average total cost :平均总成本average variable cost :平均可变成本
B barriers to entry :进入壁垒base year :基年 bilateral monopoly :双边垄断benefit :收益black market :黑市bliss point :极乐点boundary point :边界点break even point :收支相抵点budget :预算 budget constraint :预算约束budget line :预算线budget set 预算集
管理经济学中英文术语及其解释 Ability-to-Pay principle (税收的)能力支付原则the idea that taxes should be levied on a person according to how well that person can shoulder the burden Absolute advantage绝对优势the comparison among producers of a good according to their productivity Accounting profit会计利润total revenue minus total explicit cost Adverse selection逆向选择the tendency for the mix of unobserved attributes to become undesirable from the standpoint of an uninformed party Agent代理人 a person who is performing an act for another person, called the principal Arrow ?s impossibility theorem阿罗不可能定理a mathematical result showing that, under certain assumed conditions, there is no scheme for aggregating individual preferences into a valid set of social preferences Average fixed cost平均固定成本fixed costs divided by the quantity of output Average revenue平均收益total revenue divided by the quantity sold Average tax rate平均税率total taxes paid divided by total income Average total cost平均总成本total cost divided by the quantity of output Average variable cost平均可变成本variable costs divided by the quantity of output Benefits principle受益原则the idea that people should pay taxes based on the benefits they receive from government services Budget constraint预算约束the limit on the consumption bundles that a consumer can afford Budget deficit预算赤字an excess of government spending over government receipts Budget surplus预算盈余an excess of government receipts over government spending Business cycle经济周期fluctuations in economic activity, such as employment and production Capital资产the equipment and structures used to produce goods and services Cartel卡特尔a group of firms acting in unison Circular-flow diagram循环流向图 a visual model of the economy that shows how dollars flow through markets among households and firms Coase theorem科斯定理the proposition that if private parties can bargain without cost over the allocation of resources, they can solve the problem of externalities on their own Collusion共谋an agreement among firms in a market about quantities to produce or prices to charge Common resources共源goods that are rival but not excludable Comparative advantage比较优势the comparison among producers of a good according to their opportunity cost Compensating differential补偿性工资差别 a difference in wages that arises to offset the nonmonetary characteristics of different jobs Competitive market竞争性市场 a market with many buyers and sellers trading identical products so that each buyer and seller is a price taker Complements互补性商品two goods for which an increase in the price of one leads to a decrease in the demand for the other Condorcet paradox孔多塞悖论（投票悖论）the failure of majority rule to produce transitive preferences for society Constant returns to scale规模报酬不变the property whereby long-run average total cost stays
经济学常用英语单词 A accounting 会计 accounting cost 会计成本 accounting profit 会计利润 adverse selection 逆向选择 allocation 配置 allocation of resources 资源配置 allocative efficiency 配置效率 antitrust legislation 反托拉斯法 arc elasticity 弧弹性 Arrow's impossibility theorem 阿罗不可能定理Assumption 假设 asymetric information 非对称性信息average 平均 average cost 平均成本 average cost pricing 平均成本定价法average fixed cost 平均固定成本 average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益 average total cost 平均总成本 average variable cost 平均可变成本 B barriers to entry 进入壁垒 base year 基年 bilateral monopoly 双边垄断
benefit 收益 black market 黑市 bliss point 极乐点 boundary point 边界点 break even point 收支相抵点 budget 预算 budget constraint 预算约束 budget line 预算线 budget set 预算集 C capital 资本 capital stock 资本存量 capital output ratio 资本产出比率 capitalism 资本主义 cardinal utility theory 基数效用论 cartel 卡特尔 ceteris puribus assumption “其他条件不变”的假设 ceteris puribus demand curve 其他因素不变的需求曲线Chamberlin model 张伯伦模型 change in demand 需求变化 change in quantity demanded 需求量变化 change in quantity supplied 供给量变化 change in supply 供给变化 choice 选择 closed set 闭集 Coase theorem 科斯定理 Cobb—Douglas production function 柯布--道格拉斯生产函数
经济学专业词汇中英文对照（经济学, 中英文, 词汇, 专业……） 专业词汇英汉部分571 A 20 accounting 会计 accounting cost 会计成本 accounting profit 会计利润 adverse selection 逆向选择 allocation 配置 allocation of resources 资源配置allocative efficiency 配置效率 antitrust legislation 反托拉斯法 arc elasticity 弧弹性 assumption 假设 asymmetric information 非对称性信息average 平均 average cost 平均成本 average cost pricing 平均成本定价法average fixed cost 平均固定成本 average product of capital 资本平均产量average product of labour 劳动平均产量average revenue 平均收益 average total cost 平均总成本 average variable cost 平均可变成本 B 12 barriers to entry 进入壁垒 base year 基年 bilateral monopoly 双边垄断 benefit 收益 black market 黑市 bliss point 极乐点 boundary point 边界点 break even point 收支相抵点 budget 预算 budget constraint 预算约束 budget line 预算线 budget set 预算集 C 75 capital 资本 capital stock 资本存量 capital output ratio 资本产出比率capitalism 资本主义
常见经济学常用词汇 economist 经济学家 socialist economy 社会主义经济 capitalist economy 资本主义经济 collective economy 集体经济 planned economy 计划经济 controlled economy 管制经济 rural economics 农村经济 liberal economy 自由经济 mixed economy 混合经济 political economy 政治经济学 protectionism 保护主义 autarchy 闭关自守 primary sector 初级成分 private sector 私营成分,私营部门 public sector 公共部门,公共成分 economic channels 经济渠道 economic balance 经济平衡 更多词汇 1、General terms 一般术语 economist 经济学家 socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济 planned economy 计划经济 controlled economy 管制经济rural economics 农村经济 liberal economy 自由经济 mixed economy 混合经济political economy 政治经济学 protectionism 保护主义 autarchy 闭关自守 primary sector 初级成分 private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退 economic stability 经济稳定 economic policy 经济政
一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
经济术语 价格术语trade term (price term) 运费freight 单价price 码头费wharfage 总值total value 卸货费landing charges 金额amount 关税customs duty 净价net price 印花税stamp duty 含佣价price including commission 港口税portdues 回佣return commission 装运港portof shipment 折扣discount,allowance 卸货港port of discharge 批发价wholesale price 目的港portof destination 零售价retail price 进口许口证inportlicence 现货价格spot price 出口许口证exportlicence 期货价格forward price 现行价格（时价）current price 国际市场价格world (International)Marketprice 离岸价（船上交货价）FOB-free on board 成本加运费价（离岸加运费价）C&F-cost and freight 到岸价（成本加运费、保险费价） CIF-cost,insurance and freight 裙带资本主义（Crony Capitalism）道德风险（Moral Hazard） 产权（property rights） 公地悲剧（Tragedy of the commons）垄断（monopoly） 逆向选择（adverse selection） 常用经济学术语： economist 经济学家 socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济 rural economics 农村经济 liberal economy 自由经济 mixed economy 混合经济 political economy 政治经济学protectionism 保护主义 autarchy 闭关自守 primary sector 初级成分 private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定 concentration 集中 holding company 控股公司 trust 托拉斯
经济学常用英语词汇版文档编制序号：[KK8UY-LL9IO69-TTO6M3-MTOL89-FTT688]
经济学常用英语词汇 A accounting 会计 accounting cost 会计成本accounting profit 会计利润adverse selection 逆向选择allocation 配置 allocation of resources 资源配置 allocative efficiency 配置效率antitrust legislation 反托拉斯法 arc elasticity 弧弹性Assumption 假设 asymetric information 非对称性信息 average 平均 average cost 平均成本 average cost pricing 平均成本定价法 average fixed cost 平均固定成本average product of capital 资本平均产量 average product of labour 劳动平均产量 average revenue 平均收益average total cost 平均总成本average variable cost 平均可变成本 B barriers to entry 进入壁垒 base year 基年 bilateral monopoly 双边垄断benefit 收益 black market 黑市 bliss point 极乐点 boundary point 边界点 break even point 收支相抵点budget 预算budget constraint 预算约束budget line 预算线 budget set 预算集 C capital 资本 capital stock 资本存量 capital output ratio 资本产出比率 capitalism 资本主义 cardinal utility theory 基数效用论 cartel 卡特尔 ceteris puribus assumption “其他条件不变”的假设 ceteris puribus demand curve 其他因素不变的需求曲线Chamberlin model 张伯伦模型change in demand 需求变化change in quantity demanded 需求量变化 change in quantity supplied 供给量变化 change in supply 供给变化choice 选择 closed set 闭集 Coase theorem 科斯定理 cobweb model 蛛网模型 collective bargaining 集体协议工资 collusion 合谋 command economy 指令经济commodity 商品 commodity combination 商品组合commodity market 商品市场commodity space 商品空间common property 公用财产comparative static analysis 比较静态分析 compensated budget line 补偿预算线
Account 帐户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书 Certificate in Management Accounting 管理会计证书 Certificate Public Accountant注册会计师Cost accounting 成本会计 External users 外部使用者 Financial accounting 财务会计 Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测 Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息Government Accounting Office 政府会计办公室 Income statement 损益表 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 Management accounting 管理会计Return on investment 投资报酬 Securities and Exchange Commission 证券交易委员会 Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计 Accounting equation 会计等式Articulation 勾稽关系 Assets 资产 Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用 Financial statement 财务报表 Financial activities 筹资活动 Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动 Liabilities 负债 Negative cash flow 负现金流量 Operating activities 经营活动 Owners equity 所有者权益 Partnership 合伙企业 Positive cash flow 正现金流量 Retained earning 留存利润 Revenue 收入 Sole proprietorship 独资企业 Solvency 清偿能力 Stable-dollar assumption 稳定货币假设Stockholders 股东 Stockholders equity 股东权益 Window dressing 门面粉饰 财会名词汉英对照表 （1）会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor
宏观经济学 MEASUREING A NATION’S INCOME一国收入的衡量 Microeconomics the study of how households and firms make decisions and how they interact in markets. 微观经济学：研究家庭和企业如何做出决策，以及他们如何在市场上相互交易。Macroeconomics the study of economy-wide phenomena,including inflation,unemployment,and economic growth 宏观经济学：研究整体经济现象，包括通货膨胀、失业和经济增长。 GDP is the market value of final goods and services produced within a country in a given period of time. 国内生产总值GDP：给定时期的一个经济体内生产的所有最终产品和服务的市场价值Consumption is spending by households on goods and services, with the exception of purchased of new housing. 消费：除了购买新住房，家庭用于物品与劳务的支出。 Investment is spending on capital equipment inventories, and structures, including household purchases of new housing. 投资：用于资本设备、存货和建筑物的支出，包括家庭用于购买新住房的支出。Government purchases are spending on goods and services by local, state, and federal government. 政府支出：地方、州和联邦政府用于物品和与劳务的支出。 Net export is spending on domestically produced goods by foreigners (exports) minus spending on foreign goods by domestic residents (imports) 净出口：外国人对国内生产的物品的支出（出口）减国内居民对外国物品的支出（进口）。Nominal GDP is the production of goods and services valued at current prices. 名义GDP：按现期价格评价的物品与劳务的生产。 Real GDP is the production of goods and services valued at constant prices. 实际GDP：按不变价格评价的物品和服务的生产。 GDP deflator is a measure of the price level calculated as the ratio of nominal GDP to real GDP times 100. GDP平减指数：用名义GDP与实际GDP的比率计算的物价水平衡量指标。 MEASURING THE COST OF LIVING生活费用的衡量 CPI is measure of the overall cost of the goods and services bought by a typical consumer. 消费物价指数CPI：一个典型消费者所购买的一篮子产品与服务的价格相对于某个基年同样一篮子产品与服务的价格。 Inflation rate is the percentage change in the price index from the preceding period. 通货膨胀率：前一个时期以来物价指数变动的百分比。 Producer price index (PPI) is a measure of the cost of a basket of goods and services bought by firms. 生产物价指数：企业购买的一篮子物品与劳务的费用的衡量指标。 Indexation：the automatic correction of a dollar amount for the effects of inflation by law or contract. 根据法律或合约对通货膨胀的影响进行货币数量的自动调整。