outlet 分销点，营业网点
delegate 授权
creditor 债权人
balance sheet 资产负债表
findings 零件，调查结果
start-up创业
lessee 承租人lessor 出租人
N-oriented导向型的
authentic 真实的，可信的
GAAP/GAAPP 通行的会计原则与实务Accounting Equation账目平衡
ledger 分类账general ledger 总账prepare/compile/construct编制（报表、预算）Financial Statements财务报表
financial position财务状况
financial status财务状况，信用状况
credit standing信用等级
stake-holders干系人（stake桩）
share-holders’ equity股东权益
profit and loss statement损益表-
financial statements财务报表
liquidity流动性liquidate 清算
arrangement 制度安排或契约安排
assembly line 生产线，流水线
residual value残值
plc. Public listed corporate公开上市公司
a holding firm控股公司
by separate arrangement另行安排
on industrial estate 工业园
paid-in capital实收/交纳资本
creditworthiness 资信度
working capital 流动资金
appr eciation 升值
break-even point 保本点
accounting equation账目平衡
establishment 建立，设立
on behalf of …为了…的利益，代表
remittance in USD美元汇款单
advance (payment) 预付款
interim payments 工程进度款
interim certificates 进度款付款凭证
test key 密押
in excess of sth超过debtor债务人creditor 债权人common/ preferred stock普通股/优先股
to have preference over sb in sth.
to make trade-off between/among sth
insight into sth.(行家，专家的)看法
entitle sb to do sth 使某人有权利做…
buy sth on mortgage按揭买…
launch a service/product推出服务/产品
Press launch of sth发布
to lease or to purchase premises 租赁或购买房产
be at sb’s discretion由某人自行决定
fail to do sth不能
external guarantees 国外保函
customs declaration 报关单
school-wide sports meet 校运动会
external=overseas 国外的
Capital Account Transaction 资本项目交易
become short-listed 入围，列入决选名单的
Warrant vt.证明是必须的n.认证股权
incur vt. (费用，成本，权利和义务)的产生
turnover 1.营业额2.人员流动、跳槽3. 资金周转facility 1.设施2.制造基地3. 精通facility with sth. 4信用arrive at 1.到达、来到2达成，获得、作出（决定）Reviewing board=jury 评委会bid reviewing 投标复审
contribution of investment/investment contributed 出资
liquidated damages违约罚金（无形资产的侵害，违约的侵害）accumulated/accelerated/straight-line depreciation累积/加速/直线prepaid expenses预付费用unearned revenues 预收款项
in an accrued basis 应计accrual basis accounting权责发生制化mortgage loan 抵押贷款= secured loan担保贷款in-secured loan The People’s Municipal Government of Wuhan武汉市人民政府Property (in financial statements) = Real property 不动产
pre-qualification/ become pre-qualified通过资格预审
in international trade and finance国际贸易和金融
proceeds from disposal of used van处置旧货车的所得
collection 托收collection letter=reminder 催还款信
to forge your core competency打造你的核心竞争力
unless otherwise particularly specified/stipulated 除另有特殊规定之外financial leasing金融租赁project financing 项目融资
Time/Demand C/D (Certificate of Deposit) 定期/活期存单
maturity date 到那天开始生效expiry date 到那天失效
bonus 奖金interest权益company benefits公司福利
dividend 股利v.s allowance 津贴v.s subsidy 津贴，补助金eligible 符合条件的qualified 符合资格的，有资格的
specify 详细说明stipulate (尤指在协议或建议中)规定
evaluate assess appraise估价asset appraisal report资产估值报告
