Circular of the Ministry of Commerce on Delegation of the Authority to Examine and Approve the E

Victor Shen关于延长农村金融机构营业税政策执行期限的通知Circular on Extending the Applicable Period of the Business Tax Policyfor Rural Financial Institutions财税[2011]101号Cai Shui [2011] No. 101各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，北京、西藏、宁夏、青海省（区、市）国家税务局，新疆生产建设兵团财务局：The departments (bureaus) of finance and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the offices of the State Administration of Taxation in Beijing, Tibet, Ningxia and Qinghai, and the Financial Bureau of Xinjiang Production and Construction Corps:为支持农村金融发展，经国务院同意，决定将《财政部国家税务总局关于农村金融有关税收政策的通知》（财税[2010]4号）第三条规定的“对农村信用社、村镇银行、农村资金互助社、由银行业机构全资发起设立的贷款公司、法人机构所在地在县（含县级市、区、旗）及县以下地区的农村合作银行和农村商业银行的金融保险业收入减按3%的税率征收营业税”政策的执行期限延长至2015年12月31日。

For the purpose of supporting the development of rural finance, following the approval of the State Council, it is hereby decided to extend to December 31, 2015 the applicable period of Article 3 of the Circular of the Ministry of Finance and the State Administration of Taxation on Taxation Policies for Rural Finance (Cai Shui [2010] No. 4), i.e., "the finance and insurance revenue of rural credit cooperatives, village and town banks, rural mutual financing agencies, loan companies solely founded by banking institutions, and rural cooperative banks and rural commercial banks whose corporate bodies are located in regions at or below the level of a county (including county-level city, district and autonomous banner) shall be subject to business tax at the rate of 3%".国家税务总局财政部State Administration of Taxation; Ministry of Finance二〇一一年十月十七日October 17, 2011- 1 -。

NO. 53 Announcement of 2011 of the Ministry of Commerce Concerning the Provisions of the Ministry of Commerce for the Implementation the SecurityReview System for Merger and Acquisition ofDomestic Enterprises by Foreign InvestorsNo. 53 Announcement of 2011Pursuant to the Circular of the General Office of the State Council on Establishing the Security Review System for Merger and Acquisition of Domestic Enterprises by Foreign Investors (Guo Ban Fa [2011] No. 6) and the laws and regulations related to foreign investment, and on the basis of soliciting public opinions extensively, the Ministry of Commerce has perfected the Interim Provisions of the Ministry of Commerce for the Issues Concerning the Implementation of the Security Review System for Merger and Acquisition of Domestic Enterprises by Foreign Investors (No.8 Announcement of 2011 of the Ministry of Commerce) to have formulated the Provisions of the Ministry of Commerce for the Implementation of the Security Review System for Merger and Acquisition of Domestic Enterprises by Foreign Investors, which is hereby promulgated, and shall take effect as of September 1, 2011.Ministry of Commerce of the People’s Republic of ChinaAugust 25, 2011 Provisions of the Ministry of Commerce for the Implementation of the Security Review System for Merger and Acquisition of DomesticEnterprises by Foreign InvestorsArticle 1 Where the merger and acquisition of a domestic enterprise by a foreign investor is subject to the merger and acquisition security review (“M&A security review”) as specified in the Circular of the General Office of the State Council on Establishment of the Security Review System for the Merger and Acquisition of Domestic Enterprises by Foreign Investors, the foreign investor shall file an application for M&A security review with the Ministry of Commerce.Where two or more foreign investors jointly make a merger or acquisition, an application for M&A security review may be filed with the Ministry of Commerce by all the foreign investors, or by one foreign investor designated by all the investors (hereinafter referred to as “applicant”).Article 2 Where local departments in charge of commerce have received a merger or acquisition application in accordance with the Provisions for Mergers and Acquisitions of Domestic Enterprises by Foreign Investors and the Several Provisions on the Alteration of Investors’ Equities in Foreign-Invested Enterprises, and the Interim Provisions Regarding Domestic Investment by Foreign-Invested Enterprises, if the merger and acquisition is subject to the M&A security review but the applicant does not file an application for M&A security review with the Ministry of Commerce, such local departments shall suspend the processing of application and shall require the applicant to file an application for M&A security review with the Ministry of Commerce in writing within 5 working days and shall report the relevant information to the Ministry of Commerce at the same time.Article 3 Where a foreign investor mergers with or acquires a domestic enterprise and the departments concerned under the State Council, national industry associations, enterprises in the same industry, or upstream or downstream enterprises believe that a security review needs to be conducted of such merger or acquisition, they may make proposals for an M&A security review to the Ministry of Commerce and submit explanations with regard to the circumstances in question (including basic information on the merger or acquisition transaction and details with regard to the impact that such transaction will have on national security), and the Ministry of Commerce may request interested parties to submit relevant explanations. Where the transaction is subject to M&A security review, the Ministry of Commerce shall submit its recommendations to the Ministerial Panel within 5 working days. Where the Ministerial Panel believes that the M&A security review is indeed necessary, the Ministry of Commerce shall, based on the decision of the Ministerial Panel, require the foreign investor to file an application for M&A security review pursuant to these Provisions.Article 4 Before filing a formal application with the Ministry of Commerce for M&A security review, the applicant may file a consultation request with the Ministry of Commerce regarding procedural issues related to its merger with or acquisition of a domestic enterprise and communicate relevant information in advance. The pre-filing consultation is not a necessary procedure for submitting a formal application, and the consultation does not have a legal and binding effect and shall not be treated as the basis for submitting a formal application.Article 5 The applicant shall submit the following documents when filing a formal application for M&A security review with the Ministry of Commerce:(1) An application letter for M&A security review and a description of the transaction signed by the legal representative or the authorized representative of the applicant; (2)The foreign investors’ identity certificates and certificates of registration, as well as credit certifications, notarized or authenticated in accordance with law; the legal representative’s identity certificate or the foreign investors’ powers of attorney issued to their authorized representative, and the authorized representative’s identity certificate;(3) A description of the foreign investors and their affiliates (including their actual controlling persons and persons acting in concert), and their relationship with the relevant national governments;(4) A description, as well as the articles of association, business license (photocopy), audited financial statements of the previous year, and the pre- and post-merger or acquisition organization charts of the domestic enterprise to be merged or acquired, as well as a description and the business license(s) (photocopy) of enterprises in which it has invested;(5) The contract, articles of association, as well as list of the board members to be appointed by the parties, and the general manager, partners, and other senior managerial personnel of the proposed post-merger or acquisition foreign-invested enterprise;(6) In cases of stock-based mergers and acquisitions, the stock transfer agreement or the agreement providing for the foreign investor’s subscription to the capital increase of the domestic enterprise, the domestic enterprise’s shareholders’ resolutions and resolutions from a general shareholders’ meeting, as well as relevant asset evaluation reports;(7) In cases of asset-based mergers and acquisitions, the resolutions containing the consent of the domestic enterprise’s governing authority or holder(s) of assets to the sale of the assets, asset sales agreement (including a list of the target assets and their status), information on all parties to the agreement(s), as well as relevant asset evaluation reports;(8) Explanation of the impact that the voting rights to be enjoyed by the foreign investor after the merger or acquisition will have on the implementation of shareholders meetings resolutions, board resolutions, and partnership affairs, as well as explanations of other circumstances that will result in a transfer of actual control of matters such as operational decision-making, finance, personnel and technology to foreign investors or their domestic or overseas affiliates, as well as agreements and documents relating to the aforementioned circumstances;(9) Other documents as required by the Ministry of Commerce.Article 6 Where the application documents for M&A security review submitted by an applicant are complete and comply with statutory requirements, the Ministry of Commerce shall notify the Applicant in writing of its acceptance of the application.Where a transaction is subject to M&A security review, the Ministry of Commerce shall notify the applicant in writing within 15 business days, and submit the transaction to the Ministerial Panel that is responsible for security review of mergers and acquisitions of domestic enterprises by foreign investors (hereinafter referred to as the “Ministerial Panel”) for review within 5 business days following such notice.During the 15-business-day period commencing from written notification to the applicant of the receipt of its application, the Applicant shall not carry out the mergeror acquisition transaction, and the local department in charge of commerce shall not approve the M&A review transaction. After 15 business days, if the Ministry of Commerce has not notified the applicant in writing, the applicant may complete the relevant procedures in accordance with relevant state laws and regulations.Article 7 Within 5 business days following its receipt of the written review opinion of the Ministerial Panel, the Ministry of Commerce shall provide written notification of the review opinion to the applicant (or the party concerned) and to the local department in charge of commerce responsible for administration of M&A transactions.(1) With respect to a transaction that will not have an impact on national security, the applicant may complete the M&A transaction formalities with the relevant administrative department having corresponding administrative authority in accordance with the Provisions for Mergers and Acquisitions of Domestic Enterprises by Foreign Investors, Several Provisions for the Alteration of Investors’ Equities in Foreign-invested Enterprises, the Interim Provisions for Domestic Investment by Foreign-invested Enterprises, and other related regulations.(2) With respect to a transaction that may have an impact on national security and has not been carried out, the applicant shall terminate the transaction. The applicant shall not apply for or complete the M&A transaction without first making adjustments to the M&A transaction, amending the filing documents and undergoing review again.(3) Where a merger with or acquisition of a domestic enterprise by a foreign investor has already produced or may produce a serious impact on national security, based on the review opinion of the Ministerial Panel, the Ministry of Commerce shall, along with relevant departments, terminate the transaction of the parties concerned or take measures such as the transfer of the equity or assets in question or other effective measures so as to eliminate the impact of such merger or acquisition on national security.Article 8 Where an applicant amends the filing documents, cancels the M&A transaction or supplement, amend materials as required by the Ministerial Panel after the Ministry of Commerce has submitted the transaction to the Ministerial Panel for review, the applicant shall submit relevant documents to the Ministry of Commerce. The Ministry of Commerce shall, within 5 business days after receipt of the application report and relevant documents, submit such report and documents to the Ministerial Panel.Article 9 With regard to the merger and acquisition of domestic enterprises undertaken by foreign investors, the authorities should judge whether such transaction is subject to the security review based on the essential content and actual impact of the transaction. Foreign investors shall not avoid M&A security review through any means, including but not limited to commissioned shareholdings, trusts, multi-level investments, leases, loans, contractual control, and overseas transactions.Article 10 In any case in which an application for merger or acquisition of a domestic enterprise by a foreign investor was not submitted to the Ministerial Panel for review or the Ministerial Panel, having reviewed a submission, has determined that a proposed merger or acquisition would not have an impact on national security, but thereafter, due to changed elements such as modification of the merger, change of business activities or acquisition transaction or amendment of the relevant agreements or documents and other changes (including alteration of overseas actual controlling person), such merger or acquisition transaction become subject to security review as stipulated in the Circular of the General Office of the State Council on Establishment of a Security Review System for the Merger and Acquisition of Domestic Enterprises by Foreign Investors, the parties concerned shall cease the transaction and activities, and the foreign investor shall file an application for M&A security review with the Ministry of Commerce pursuant to these Provisions.Article 11 Competent authorities in charge of commerce, relevant entities, and persons that participate in M&A security reviews shall assume an obligation of confidentiality with regard to state secrets, trade secrets, and other information that should be kept confidential in M&A security reviews.Article 12 The Provisions shall take effect as of September 1, 2011.。

商务英语翻译技能等级考试汉英词汇表（以英语字母顺序排序）翻译员（五级）所要掌握的词汇为5高级翻译员（四级）所要掌握的词汇为5+4助理翻译师（三级）所要掌握的词汇为5+4+3翻译师（二级）所要掌握的词汇为5+4+3+24 安居工程housing project for low-income urban residents4 安全系统fail-safe system3 按股分红sharing profits according to contribution4 按市价订购贡market order5 按现价计算at current price3 按小时付酬be paid by the hour3 按原价计算calculated on the basis of their (or ist)original price4 按原口径计算calculate on the base line5 案例分析case study3 八个坚持、八个反对eight do's and eight don'ts3 把市场供货一买而光calear the market3 罢工暴动民变险SRCC （strikes, riots and civil commotions）5 罢工津贴（由工会给的）strike pay4 罢工纠察队员strike picket3 罢工险strike risk5 白领阶层white-collar4 白银市场silver market3 拜会made a courtesy call on4 班轮regular shipping liner3 班轮运费表liner’s frei ght tariff4 班轮运输liner transport4 办公费office expenses4 半年决算half-year closing4 半熟练的semi-skilled4 包工包料contract for labor and materials3 包工制labor contract system3 包销exclusive sales; have exclusive selling rights; submit an expense account5 包装；包装物packaging5 包装不符wrong packing4 包装不善bad packing4 包装材料packing material5 包装成本packing cost4 包装费用packing charges5 包装工业packing industry4 包装规格packing specification3 包装破裂loss or damage caused by breakage of packing5 包装容积bale capacity5 饱和saturate5 保单guarantee3 保单期满expiration of policy3 保兑信用证confirmed letter of crdit3 保兑银行confirming bank5 保护主义protectionism3 保留工资retained salaries3 保姆式全程服务whole-journey nanny service3 保税仓库bonded warehouse5 保险insurance3 保险陈报书declaration policy4 保险代理insurance agent5 保险单policy; insurance policy4 保险单据insurance document4 保险担保guarantee of insurance5 保险费premium4 保险公司insurance company4 保险合同insurance treaty5 保险回扣insurance rebate3 保险金（保险收入）insurance proceeds5 保险金得益benefit5 保险金额sum of insurance;amount insured3 保险经纪人insurance broker4 保险客户policy holder5 保险率费premium rate4 保险赔偿insurance indemnity5 保险人；承保人insurer3 保险索赔insurance claim3 保险条例（中国人民保险公司）CIC (China Insurance Clause)3 保险物interest insured4 保险性存货（以应付万一）decoupling inventory3 保险佣金insurance commission4 保险责任insurance liability3 保险责任终止termination of risk3 保险帐目underwriting account3 保险证明书cover note4 保险种类kinds of insurance5 保证金；利润margin4 保证信用证confirmed L/ C3 保证重量weight guaranteed3 保质保量quality and quantity assured3 报关customs declaration; clearance of goods; apply to the customs 5 报关单；舱单manifest3 报关附税payment of duty5 报价quotation4 报税make a statement of dutiable goods4 报税通知单；报关单bill of entry5 报销reimburse5 暴跌break4 备忘录memorandum3 备用信用证stand by credit5 背书endorsement5 被解雇的；过多的redundant5 被面试的人interviewee5 被任命人appointee5 被诉方defendant4 被通知人notify party5 本地银行local bank4 本国货币domestic currency, local currenc4 本利capital and interest;principal and interest3 本票；期票promissory note5 比率ratio5 闭关自守autarchy3 边际生产力marginal productivity5 边境贸易border trade; frontier trade4 编制预算preparing a budget; making a budget5 贬值depreciation4 变价appraise at the current rate4 标高售价mark-up3 标价posted price5 标签label4 标准standard type3 标准统一Harmonization of Standards5 表现工作情况performance5 饼形图pie chart5 病假sick leave5 病假工资sick note5 拨款allotment; appropriation5 波动fluctuate5 剥夺divest5 驳船lighter3 薄利多销small profits but quick turnover; large sales at a smallprofit4 补偿贸易（或抵偿贸易；往返贸易）compensating / compensatory trade; compen4 补税collection of duty short paid; cover deficit by state subsidies5 补助金allowance; benefit5 补助金；补贴；津贴subsidy5 不变价格；固定价格fixed price; constant price5 不变资本；固定资本fixed capital; constant capital5 不充分就业underemployment5 不定期船tramp4 不定值保单unvalued policy4 不动产,房地产real estate; immovable property3 不动产税real estate tax5 不发达underdevelopment4 不记名支票bearer cheque5 不经济的，浪费uneconomical5 不可撤消的，不能改变的irrevocable4 不可撤销发盘irrevocable offer5 不欠债be out of debt3 不受约束without engagement3 不限期即期装运undefined prompt shipment3 不许转运；不许转船transshipment prohibited3 不足款保险under-insurance3 布雷顿森林体系The Bretton Woods System5 部分segment5 部门division; section5 部门经理助理staff manager5 簿记bookkeeping5 簿记员bookkeeper4 材料管理materials handling3 财产保险property insurance5 财团consortium4 财务报告financial statement4 财务结算financial settlement3 财务事项；金融交易financial transactions5 财务支持backing5 财政public finance4 财政保护financial protection3 财政拨款financial allocations4 财政部the Ministry of Finance5 财政的financial; fiscal4 财政关税revenue tariff5 财政年度fiscal year; financial year4 财政收入financial revenue5 财政税revenue tax5 财政信贷financial credit5 财政援助financial aid5 裁员redundancy5 采购人purchaser3 采取高姿态show magnanimity3 参加工会的工人organized labour5 参考价reference price4 参考样品reference sample5 参考资料reference4 残酷的cut-throat5 仓库depot4 仓至仓条款W / W (warehouse to warehouse)4 舱位shipping space4 草签合同initial a contract5 策划plot3 查船inspection of ships; search of ships4 查禁走私（缉私）prevention of smuggling4 查账；盘账check account4 查账报告audit report5 差额（常指股票买价和卖价）spread5 差额；收支差额balance3 产、供、销production, supply and marketing of products5 产出；产量output3 产地证明书certificate of origin5 产品product4 产品成本cost of goods manufactured3 产品返销product buyback4 产品生命周期product life cycle5 产品说明specification3 产品组合（种类和数量的组合）product mix4 产值output value; value of output4 长期贷款long-term loan3 长期经营long-standing business dealing4 长期投资long-term investment4 长期债务人aged debtors4 长期证券long-term security3 长线产品long-term oversupplied goods; oversupplied products4 偿付借款repayment of loan3 偿付损失settlement of loss5 偿还redemption; refund3 偿还贷款本息pay the principal and interest on the loan theyborrow4 偿还基金redemption fund3 偿还率rate of redemption3 偿还债务settle a debt payment3 偿债基金sinking fund3 偿债能力debt paying ability5 畅销active demand4 畅销best-selling goods3 畅销货article in great demand4 畅销性market ability5 钞票bank note4 钞票；纸币paper money4 超额支出financial expenditure5 超过exceed5 超收overcharge4 超支over-expenditure5 车间flow shop4 撤销合同cancel a contract5 陈列室showroom5 成本cost3 成本保险费加运费CIF, c.i.f.4 成本会计cost accounting5 成本计算costing4 成本加运费价（离岸加运费价）C&F (cost and freight)5 成本价cost price3 成本推进型cost push3 成交conclude business4 成交make a bargain; concude a transaction3 成交额volume of transaction; volume of business5 成交活跃的股票active stock5 成文法statute5 呈送hand in5 承办商contractor3 承包通知单insurance cover note5 承保险别risk covered; risk insured3 承兑信用证acceptance letter of credit4 承兑信用证banker’s acceptance4 承兑银行accepting bank; merchant bank4 承兑支票honor a check3 承接订单execute an order5 承诺commitment5 承认recognise5 承租人lessee4 城市建设附加费city development surcharge3 程租船；程租voyage charter5 持有者holder3 尺码吨measurement ton5 赤字deficit; in the red5 冲突conflict5 抽查test check; sport check3 抽样认可acceptance sampling5 筹借资金financing5 酬金compensation; remuneration5 出厂价格producer price; ex-factory price4 出港许可证port clearance4 出境许可证departure permit; exit permit3 出口包装export packing5 出口包装公司export packer3 出口标准包装export standard packing5 出口补贴export subsidy5 出口管制export control5 出口合同export contract5 出口汇票export bill3 出口加工贸易active improement trade4 出口加工区EPZ （export processing zone)5 出口津贴export subsidy4 出口经营export operation5 出口能力export capability4 出口配额制export quota system5 出口税export duty4 出口退税tax eefund4 出口销售额export sales5 出口信贷export credit3 出口信用证export letter of credit5 出口许口证export licence5 出纳员cashier; pay clerk5 出租人lessor4 除当事人另有约定的以外unless parties have agreed otherwise3 除非较早靠泊unless sooner berthed4 除非使用unless used5 除外责任exclusion5 储备基金；储备资本reserve funds5 储蓄银行savings banks5 处理（事务）dispose5 传阅circulate5 传阅的小册子（传单等）circular3 船舶运输代理人shipping and forwarding agents4 船舱进口报告书report of ship’s entry3 船壳特殊检验special survey for hull5 船员清单crew list4 船只扣留；海关扣留detention of vessel3 串味险risk of odor4 创办资本；最初资本initial capital5 创立set up4 垂直贸易（南北贸易）vertical trade; south-north trade5 纯金fine gold; pure gold5 纯利润；净利net profit5 纯收益；净收入；收益净额net income5 辞职resignation5 辞职申请；离职通知；通知notice4 从量税specific duty5 从事多种经营diversify4 从业人员employed person3 从属信用证subsidiary credit5 粗略地roughly5 促销传单flier(=flyer)4 催债press for payment of debt5 存单depositor3 存积货物carrying stock5 存款savings3 存款单；存款收据deposit receipt; deposit certificate; CD （certificate of deposit)4 存款金额amount deposited4 存款利率deposit rate3 存款利息interest on deposit3 存款政策policy of deposits; inventory policy5 存折bankbook; deposit book5 措辞wording4 达成交易strike a bargain4 达到最有效的基本生产规模MES (minimum efficient scale)5 打包bale packing5 打包机器press5 打发走dismissal3 打假crack down on counterfeit goods5 打入（市场）penetrate4 大东亚共荣圈Greater Far East Co-prosperity Sphere3 大减价bargain sale3 大量订购large-volume commodities; bulk commodity4 大陆架continental shelf3 大陆桥continental bridge; land bridge4 大路货（良好平均品质）fair average quality4 大写金额amount in words5 大灾难catastrophe5 大众传媒（如电视、广播、报纸等）mass media3 大众营销术mass-marketing3 大宗商品stample commodity3 呆滞商品drug in the market4 呆滞资产bad assets5 代理人agent3 代理手续费agency commission4 代理协议agency agreement5 代理业务agent-service3 代销offer for sale; sale on a commission basis4 贷款loaning money3 贷款利率lending rate5 贷款条件term of loan4 贷款协定；借款契约loan agreement4 贷款账户loan account3 贷款总额loan ceiling5 袋装货cargo in bag4 单边出口unilateral export5 单边主义unilateralism3 单纯支付clean / simple payment4 单独海损PA (particular average)5 单价unit price4 单利simple interest5 单式簿记single-entry5 单位unit4 单位成本unit cost4 单一的实体single entity4 单一市场Single Market5 弹性工作时间制flextime3 弹性预算flexible budget5 淡季的off-season4 淡水雨淋险FWRD (fresh water rain damage)3 当地信用证local letter of credit3 当事人之间私下和解amicable settlement between two parties freight4 到期全部付清be paid in full at the appointed time5 到期日,偿还日maturity3 到期未付清的负债matured liabilities unpaid5 得到供货sourcing5 登记注册的listed5 低潮hard times4 低档（风险）债券，垃圾债券junk bonds3 低档商品市场down-market5 低效率inefficiency3 抵偿贸易政策compensation trade policy4 抵达海水吃水salt water arrival draft3 抵抗全球经济衰退combat the global economic slump4 抵押mortgage4 抵押贷款mortgage lending4 抵押金mortgage money3 抵押契约mortgage agreement4 抵押银行mortgage bank5 抵制boycott4 地方公务员local public service employee5 地区region3 地租land tax3 递交辞呈hand in one's notice5 递盘bidding3 缔结合同conclude a contract3 缔约方contracting party5 电话销售telesales4 电汇telegraphic transfer; telegraphically remit4 电脑操作员key puncher4 电讯telegraphic communication3 奠基仪式foundation stone laying ceremony5 调查survey3 调解人re-conciliator5 调遣dispatch3 调整前预算表trial balance before adjustment5 订单order sheet; indent5 订购；订货book; place an order for5 订货合同contract for goods4 定金earnest money4 定期付款payment on term5 定期增加increment5 定向orient5 定向发行introduction3 董事会Board of Directors4 动产movable property5 动机motive5 冻结资本frozen fund5 冻结资金frozen capital5 独家代理exclusive agency; sole agency4 独家分销商sole distributor4 独家经营/ 包销/ 代理协议exclusivity agreement4 独家专营权exclusive right4 独立经营individual proprietorship5 独占资本monopoly capital3 短量险risk of shortage5 短期贷款short-term loan4 短期汇票short-term draft5 短期借款short loan; short-term borrowing3 短期外债short term external debt5 短期信贷short term credit3 短期证券short-term security5 短缺scarcity3 短线产品goods in shor supply; undersupplied products4 对冲基金hedge fund4 对等样品counter sample3 对货物（合同、订单等）的保险insurance on goods (contract, order, etc.)5 对手competitor, rival5 对外贸易external trade; foreign trade3 对消贸易（抵偿贸易）counter trade4 兑付honour (a cheque)5 兑现pay cash; cash a cheque3 吨位证书tonnage certificate3 囤积价值carrying value3 多边环境协议Multilateral Environmental Agreement4 多边贸易multilateral trade5 多边主义multilateralism5 多付（款）overpay4 多级管理multiple management5 多头bull4 多头买升buying long4 多头执法duplicate law enforcement5 多样化variety4 额定投资；法定资本；核定资本authorized capital4 额外保险excess insurance3 额外保险费extra premium5 额外待遇（交通、保健、保险等）perk4 额外投资additional investment5 恶劣天气heavy weather二级词汇3 发货deliver goods4 发货人提供的重量shipper's weights4 发价make an offer5 发盘offer5 发盘的撤销5 发盘的修改modification; revocation5 发盘人offerer5 发票invoice4 发实盘offer firm5 发行股票issue; float4 发行价格issue price5 发言人spokesman5 发展中的developing5 发证行issuing bank5 罚金；罚金条款penalty5 法定贬值devaluation5 法定的statutory3 法定货币lawful money; legal tender3 法定利率legal interest4 法定契约contract by deed5 法定升值；使货币升值；重估价revaluation3 法人税；公司税corporation tax3 法庭调解reconciliation by court3 反补贴税Countervailing Duty5 反馈feedback4 反倾销措施anti-dumping measures against3 反倾销税antidumping duty5 返销buy back4 防潮包装damp-proof packingdefuse financial risks4 防伪标志anti-fake label3 放宽利率liberalization of interest rates5 放行release3 非凡的牛市raging bull3 非关税堡垒non-tariff barrier3 非技术工人unskilled worker4 非居民账户non-resident account3 非配额产品quota-free products3 非歧视Non-discrimination4 非专门设计的off-the-shelf5 废料或废品scrap5 费用expense5 分包（工程项目），转包；承包合同subcontract 3 分保（在保险）re- insurance5 分发，分送产品distribution4 分股share split up4 分红share profit; receive dividends4 分阶段停止使用phase out5 分类帐；账本（账册、账簿）subsidiary account; ledger 3 分批运输partial transport5 分期偿还amortize5 分期偿还贷款term loan4 分期付款installment buying; purchase in installment3 分期付款购物法hire purchase3 分摊费用apportionment of expenses3 分业管理、规模经营business segregation, economy of scale4 风险分级classification of risk3 风险基金；风险资本venture capital3 风险意识consciousness of risk prevention3 风险准备金loan loss provision; provisions of risk5 风险资本risk capital5 福利welfare3 付款（交货）against payment3 付款交单document against payment (DP)5 付款凭单voucher5 付款台checkout5 负债；债务liability; get into debt3 附寄一张支票已清偿enclose a check in settlement of3 附加费用additional charges; extra charges4 附加福利fringe benefits5 附加工资extra wage; supplementary wage4 附加津贴fringe benefits5 附加税surtax4 附加资本supplementary capital; additional paid-in capital5 附件appendix5 附录attachment4 复利（复息）compound interest4 复式簿记double-entry5 复苏recovery5 复样duplicate sample5 副本copy5 副产品by-product5 副职deputy3 概算financial estimates3 岗位津贴job subsidies3 港口附加费port surcharge3 港口税port dues5 杠杆比率leverage4 高层管理人员senior management3 高度机密strictly confidential5 高额定价，撇奶油式定价skimming5 革新innovate3 格式合同model contract4 个别资本individual capital4 个人贷款personal loan4 个人收入personal income3 个人所得税individual income tax4 个人自愿计划voluntary private plans4 个体经济individual economy3 个体经营privately or individually-owned business4 个体经营者individual operator3 个体商贩individual traders and peddlers3 各费付讫charges paid4 给予折扣discount granted5 根据订单against order4 根据订货而生产的产品make-to-order3 跟单汇票documentary bill3 跟单信用证documentary letter of credit5 工厂的布局layout5 工厂的总产量throughput4 工厂负责人plant manager4 工会trade union4 工会代表工人与资方代表达成的collective agreement4 工会管事shop steward5 工商业界business circle4 工商资金industrial and commercial funds3 工团主义trade unionism3 工团主义者trade unionist3 工业（实业）股票industrial stock3 工业流动资金industrial circulating funds3 工业展览会industrial exhibition3 工艺精良sophisticated technology5 工资wage; earnings5 工资冻结wage freeze5 工资或薪金收入，经营或投资的收入income3 工资指数wage index5 工作量workload4 工作轮换job rotation4 工作情况评估performance appraisal5 工作日working day5 工作时间working hours5 工作说明；职务说明job description4 工作条件working conditions3 工作位置work station5 工作许可证work permit5 公布；做广告advertise5 公差tolerance4 公共成分；公共部门；公有企业public sector4 公共投资public investment4 公开发行public issue4 公开上市交易的公司Publicly Traded Companies 3 公开市场业务Open-Market Operations5 公路通行税road toll3 公路运输road transport5 公平交易fair trade5 公司company; firm5 公司的长期目标和原则mission5 公司帐目books3 公司组织机构图organisation chart4 公务员public servants4 公益金public accumulation funds; public reserve funds4 公制the metric system5 公众，（有共同兴趣的）一群人或社会人士publics 5 供不应求demand over supply3 供不应求in short supply3 供不应求的市场tight market5 供最后选择的候选人名单shortlist3 共同价contracted price4 共同商议collective discussion5 贡持有人,股东shareholder5 贡持有人,股东；股票持有人stockholder5 贡经纪人stock-jobber4 贡投资stock investment4 钩损险hook damage4 购货单purchase note4 购货合同；购买合同；买卖合同purchase contract5 购货请求buying requisition3 购货转销buying for resale5 购买purchase5 购买力buying power; purchasing power3 估计价estimated price4 估计需求estimated demand5 估价；评定assess5 估算reckon4 股本；股本资本capital stock; equity capital5 股东；股票持有人shareholder3 股东年会annual general meeting5 股东权益equity5 股份share5 股份公司；证券公司stock company; joint-stock company3 股份合作joint stock partnership4 股金share capital4 股利收入income gain4 股面价格, 票面价格 par value5 股票stock4 股票发行stock issue5 股票公司job firm5 股票过户stock transfer5 股票交易额；营业额；员工流动的比率turnover4 股票交易所；贡市场；证券交易所stock exchange5 股票经纪人；贡经纪人stockbroker4 股票买卖；股票交易buying and selling stocks5 股票商人stock jobber4 股票值share worth4 股票指数share index; stock index3 股权分置改革Share-merger reform5 股息dividend4 固定工permanent worker3 固定汇率fixed exchange rate5 固定价格regular price5 固定收入fixed income3 固定收益constant return3 固定资产fixed assets5 顾客化customise4 雇佣工人salary earner5 雇员名单，工资表payroll5 关税tariff; customs duty5 关税堡垒tariff barrier3 关税合并（关税同化）mergence of tariff3 关税收入customs revenue3 官价official price5 管理部门management5 管理人员的，管理方面的managerial4 管理帐目management accounts5 管辖（权）jurisdiction4 管账keeping accounts3 管制经济controlled economy3 惯常包装usual packing4 惯例established practice3 惯性增长率inertial growth rate3 光票clean bill5 广告牌；招贴板billboard5 广告业advertising5 广告印刷传单leaflet4 归个人支配的收入disposable personal income5 规格specifications3 规格不符different specification4 规格齐全complete in specifications4 规模经济scale economy / economies of scale4 规模经营优势advantage of economies of scale5 国定利息fixed interest4 国防公债defense bond4 国防支出expenditure on national defense3 国合企业（即国有合作社）state-owned cooperatives4 国籍证书certificate of registry3 国际（商会）贸易术语解释通则International Chamber of Commerce Terms5 国际储备international reserve3 国际货币基金international monetary fund（the IMF）5 国际贸易international trade4 国际贸易值；国贸值value of international trade4 国际收入international trade of payments4 国际收支balance of international payments; international reven and expenditure4 国家补贴public subsidies3 国家公务员national public servant3 国家经济预算nation’s economic budget4 国家垄断state monopoly4 国家收入national revenue3 国家收支national balance sheet3 国家投资拨款appropriation for state investment4 国家现汇结存state foreign exchange reserves5 国库state treasury4 国库券state treasury bonds5 国库收入public revenue4 国贸地区分布international trade by regions4 国贸量quantum of international trade5 国民收入；国收入national income3 国民素质the populace's cultivation5 国内储蓄domestic saving4 国内汇兑domestic exchange; home exchange5 国内税internal tax3 国内信用证supplementary credit; domestic credit5 国内银行domestic bank5 国税national tax; state tax3 国外配额allocated quota3 国外支付external payment3 国营铁路职员nation railroad man5 国债national debt; government loan5 过渡期间；中期interim4 过渡政府interim government5 过户assigned3 过境货物监管supervision and control over transit cargo4 过境贸易；转口贸易transit trade5 海关the customs; custom house3 海关保税；海关罚款customs bond3 海关发票customs invoice5 海关法customs law3 海关关长customs commissioner4 海关关封customs seal3 海关监督customs supervision4 海关人员customs officer; customs official4 海关验货单particular paper for examination3 海损保险单average policy3 海损理算书adjustment letter4 海外贸易overseas trade4 海洋运输ocean transport; marine transport4 含金量gold content4 航次期租time charter trip3 航空保险aviation insurance4 航空运输air transport5 好主意，好点子gimmick5 号码簿；指南directory4 合并（公司，企业等的）amalgamation; merger5 合格产品zero defect5 合伙企业；合伙（关系）partnership4 合理时间reasonable time3 合理引导消费guide rational consumption3 合同编号contract serial number3 合同到期expiration of contract5 合同法contract law3 合同规定的保证contract guarantee3 合同规定的义务contractual liability4 合同履行contract performance3 合同期限contract period5 合同条款contract clause; contract terms5 合同条款treaty article3 合约价exercise price3 合资经营企业joint ventures using Chinese and foreign investmemts5 合作者collaborator4 核算adjust accounts3 核算预算收支数字preparing the budgeted figures for revenue and expenditure3 核账auditing accounts; examine and approve5 黑名单，禁止贸易的（货物、公司及个人）名单black list3 黑色星期一，指1987年10月国际股票市场崩溃的日子black Monday4 黑市交易black market operations4 衡量标准benchmark4 红筹股red chips5 红利bonus; dividend3 红条款信用证letter of credit with red clause3 宏观经济的macroeconomic4 互购贸易counter purchase4 互惠贸易政策reciprocal trade policy3 互惠协定reciprocal agreement5 花费expenditure5 花色（搭配）assortment4 华尔街Wall Street3 划线支票crossed cheque5 坏帐、呆帐、死帐bad loan3 还本付息pay principal and interest4 还款保证书repayment guarantee3 还盘counter offer4 还清债务pay off a debt5 还债pay a debt4 缓冲基金,平准基金buffer fund5 换班工作shift work4 换文exchange of letter4 黄金储备gold reserve4 黄金输送点gold points2 黄金外汇储备gold and foreign currency reserves5 恢复restore4 回报率rate of return5 回扣rebate4 回佣return commission .5 汇兑exchange3 汇兑银行exchange bank4 汇价rate of exchanges; exchange quotation4 汇率；汇兑率rate of exchange; exchange rate3 汇率波动的官定上下限official upper and lower limits of fluctuation5 会计accountant5 会计长accountant general3 会计档案accounting archives5 会计工作；会计行业accountancy5 会计学accounting5 会计帐目account5 会签countersign4 贿赂backhander4 混合经济mixed economy3 混合销售/ 兼营 mixed sales / concurrent business4 混合预算combination budget3 活期存单demand certificate4 活期存款current deposit3 活期利率rate of call3 活期利息current interest4 活页分类账loose-leaf ledger5 火险fire insurance4 火险契约fire contract3 或有费用contingent expenses; contingencies5 货币，流通；通货currency4 货币存款money on deposit3 货币单位unit of currency3 货币发行issue paper money; monetary issue5 货币供应money supply3 货币化monetization3 货币汇率monetary exchange rate4 货币交换exchange through money3 货币利息monetary interest3 货币联盟Monetary Union5 货币收入money income4 货币投资monetary investment5 货币危机monetary crisis4 货币选择权（期货）currency option5 货币主义者monetariest5 货币资本money capital5 货柜货cargo in container5 货号article No.4 货架期（商品可以陈列在货架上的时间）shelf-life3 货物税；商品税commodity tax4 货物账goods account3 货运集装箱freight container5 货栈warehouse4 获得利润earn a profit5 机会opportunity5 机器元件、组件、部件，部分component5 积极性，能动性drive5 积压（工作或订货）backlog5 基本工资base wage; regular pay5 基本建设infrastructure3 基本建设费用capital construction input; capital expenditure3 基本消耗capital consumption4 基层负责人line manager4 基层文化建设primary-level cultural undertakings5 基础工资basic wage5 基价base price4 基数cardinal number3 缉私人员coast guard5 激发……的积极性；激励motivate3 即期承兑immediate acceptance4 即期存款deposit at call4 即期存款；活期存款demand deposit4 即期付款payment at sight3 即期付款单document against payment-sight4 即期汇兑sight exchange4 即期汇票demand draft3 即期装运prompt shipments5 急速上升，直线上升rocket3 集合保险单comprehensive policy5 集市贸易market fairs5 集体经济collective economy5 集体商业collective coommerce5 集团（由若干公司联合而成）group5 集中concentration3 集中营销策略concentrated marketing3 集装箱货运站container freight station4 集装箱运输container transport5 集资collect money4 集资入股collective investment5 计划成本planned costs4 计划经济planned economy5 计划书，说明书prospectus3 计划数字planned figures4 计件工资piecework wage4 计件工作piecework work5 计日工资；日工资daily wage4 计时工资wage rate per hour; hourly wages; time wage5 计时工作timework work3 计算机辅助设计CAD (computer aided design)3 计算机数据处理DP(=data processing)4 记名帐nominal ledger5 记入帐户的借方；借方debit4 记账keep accounts4 记账结算settlement on account4 记账日期date of entry4 记账员ledger clerk5 技术工人skilled worker5 季节工seasonal worker5 季节工作seasonal work4 季节性调价seasonal price adjustments3 季节性调整seasonal adjustment4 季节性失业seasonal unemployment3 既成事实established / accomplished facts3 继承税inheritance tax5 寄售consignment3 寄托信用证escrow credit5 加班overtime5 加班费overtime pay3 加工transformation3 加工精细finely processed3 加工贸易processing trade4 家庭经济household economy4 家庭经营household management production4 家庭手工业household handicrafs5 价格price5 价格很低的knockdown5 价格收益比率price-earning ratio5 价值valuation4 价值如原保单所载value as in original policy3 假冒伪劣商品counterfeit and substandard goods3 假账dummy account; false account3 间接标价indirect quotation5 间接成本indirect costs5 间接费用,管理费用overhead expenses4 间接过境贸易indirect transit trade4 间接贸易indirect trade3 间接损失consequential damages5 监督surveillance5 监督人，管理人supervisor5 减除成本deductibe costs5 减价reduce price5 减少reduction3 减税tax reduction5 检查fiscality; review3 检查账目examining accounts5 检验证书inspection certificate5 简介形象特征profile5 建立信誉build up a dreputaion3 建设节约型社会build a conservation-conscious society 3 将获利进行再投资plough back3 将市场划分成不同的部门segmentation5 奖金bonus; dividend4 奖券lottery ticket5 交货delivery3 交货付款cash on delivery4 交货时间time of delivery5 交易transaction3 交易磋商business negotiation5 接管takeover5 接管人；清算人receiver3 节流reduce expenditure5 结关clearance3 结汇settlement of exchange4 结算；结账settling account5 结账日期closing date3 结账整理closing adjustment5 结转carrying over3 解除合同义务条件condition subsequent5 解雇sack, fire4 解决问题trouble-shooting5 解释；说明account for4 借贷业务lending and borrowing business5 借据IOUs（I owe you); receipt for a loan4 借款borrow money5 借款人borrower3 借款条件condition of a loan4 借入资本borrow capital; debt capital4 借外债contract a foreign loan4 金本位制度gold standard5 金币gold coin5 金额amount5 金货币gold money5 金库national treasury5 金库存款treasury deposit4 金平价gold standard3 金券gold certificate5 金融banking; finance5 金融工具Financial Instrument3 金融管理monetary management4 金融汇率financial rate4 金融机构banking institution4 金融信托公司financial trust4 金融政策monetary policy5 金融指数financial index5 金融制度monetary system5 金融中心financial center; banking center4 金融资本financial capital5 金条gold bar3 金属货币metallic currency5 津贴allowance3 仅供参考for reference only3 进货purchase ledger3 进口额外费import surcharge3 进口管制import control3 进口汇票import bill3 进口申报import declaration4 进口税import duty3 进口替代import substitution3 进口信用证import letter of credit4 进口许口证import licence4 进入市场（的机会）access to market5 经费；开销outlay5 经纪人broker3 经济刺激economic stimulus5 经济复原economic recovery4 经济管理体制economic management system5 经济好转turnabout5 经济平衡economic balance5 经济趋势economic trend4 经济渠道economic channels3 经济人佣金brokerage fee4 经济商行brokerage firm4 经济衰退economic depression4 经济特区special economic zone3 经济腾飞economic take-off5 经济稳定economic stability4 经济形势economic situation3 经济循环circlar flow of economy5 经济展览会economic exhibition5 经济政策economic policy4 经济制裁economic sanction4 经久耐用durable in use5 经理manager; director3 经签证的副本certified copy5 经营handle5 经营成本；营业成本；生产费用operating cost 5 经营原则business principle5 精简机构；提高效率streamline3 精明的讨价还价交易horse-trading4 景气衰退business recession5 景气停滞doldrums5 警告性标志warning mark5 净出口net-export5 净价net price5 净进口net-import4 净亏损dead loss3 净利润net margin5 净重net weight5 竞争cpmpetition5 竞争者competitor,rival5 静坐；罢工sit-down strike; down tools4 久负盛名have a long standing reputation5 救济relief4 救助费用salvage charges3 救助损失salvage loss5 就职induction3 矩阵管理matrix management3 巨额利润huge profit4 拒付dishonor (a cheque)5 拒绝reject3 卷装货cargo in coil; cargo in roll。

非居民企业核定利润率：最低15% (2010-02-26 130745)由于非居民企业通常不在我国设立机场、场所，即使有的非居民企业在我国境内设立了机构、场所，一般也会因会计账簿不健全，资料残缺难以查账，或者其他原因而不能准确计算并据实申报其应纳税所得额,因此税务机关有必要对非居民企业所得税核定征收予以规范。

日前，税务总局制定了《非居民企业所得税核定征收管理办法》。

该办法要求非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。

思威瑞特联合（北京）财税咨询有限公司业务总监王骏认为，非居民企业和同时出台的外国企业驻华代表机构的征税都提出了这样的要求，其实说明官方还是愿意鼓励企业实行查账核实征收，核定征收并不科学，属于无奈之举。

正式出于鼓励查账征收的需要，对非居民企业核定的计税利润率都比较高，这样可以引导非居民企业专项查账征收。

办法规定，非居民企业因会计账簿不健全，资料残缺难以查账，或者其他原因不能准确计算并据实申报其应纳税所得额的，税务机关有权采取以下方法核定其应纳税所得额：一是按收入总额核定应纳税所得额：二是按成本费用核定应纳税所得额；三是按经费支出换算收入核定应纳税所得额。

税务机关发现非居民企业采用核定征收方式计算申报的应纳税所得额不真实，或者明显与其承担的功能风险不相匹配的，有权予以调整。

对于纳税人最关心的非居民企业利润率，办法要求，从事承包工程作业、设计和咨询劳务的，利润率为15%-30%；从事管理服务的，利润率为30%-50%；从事其他劳务或劳务以外经营活动的，利润率不低于15%。

税务机关有根据认为非居民企业的实际利润率明显高于上述标准的，可以按照比上述标准更高的利润率核定其应纳税所得额。

采取核定征收方式征收企业所得税的非居民企业，在中国境内从事适用不同核定利润率的经营活动，并取得应税所得的，应分别核算并适用相应的利润率计算缴纳企业所得税；凡不能分别核算的，应从高适用利润率，计算缴纳企业所得税。

安居工程housing project for low-income urban residents安全系统fail-safe system按股分红sharing profits according to contribution按市价订购贡market order按现价计算at current price按小时付酬be paid by the hour按原价计算calculated on the basis of their (or ist)original price按原口径计算calculate on the base line案例分析case study八个坚持、八个反对eight do's and eight don'ts把市场供货一买而光calear the market罢工暴动民变险SRCC （strikes, riots and civil commotions）罢工津贴（由工会给的）strike pay罢工纠察队员strike picket罢工险strike risk白领阶层white-collar白银市场silver market拜会made a courtesy call on班轮regular shipping liner班轮运费表liner’s freight tariff班轮运输liner transport. 办公费office expenses. 半年决算half-year closing. 半熟练的semi-skilled. 包工包料contract for labor and materials. 包工制labor contract system. 包销exclusive sales; have exclusive selling rights; submit an expense account. 包装；包装物packaging. 包装不符wrong packing. 包装不善bad packing. 包装材料packing material. 包装成本packing cost. 包装费用packing charges. 包装工业packing industry包装规格packing specification. 包装破裂loss or damage caused by breakage of packing. 包装容积bale capacity. 饱和saturate. 保单guarantee. 保单期满expiration of policy. 保兑信用证confirmed letter of crdit. 保兑银行confirming bank. 保护主义protectionism. 保留工资retained salaries. 保姆式全程服务whole-journey nanny service. 保税仓库bonded warehouse. 保险insurance. 保险陈报书declaration policy. 保险代理insurance agent. 保险单policy; insurance policy. 保险单据insurance document. 保险担保guarantee of insurance. 保险费premium. 保险公司insurance company. 保险合同insurance treaty. 保险回扣insurance rebate. 保险金（保险收入）insurance proceeds. 保险金得益benefit. 保险金额sum of insurance;amount insured. 保险经纪人insurance broker. 保险客户policy holder. 保险率费premium rate. 保险赔偿insurance indemnity. 保险人；承保人insurer. 保险索赔insurance claim. 保险条例（中国人民保险公司）CIC (China Insurance Clause) . 保险物interest insured. 保险性存货（以应付万一）decoupling inventory. 保险佣金insurance commission. 保险责任insurance liability. 保险责任终止termination of risk. 保险帐目underwriting account. 保险证明书cover note. 保险种类kinds of insurance. 保证金；利润margin. 保证信用证confirmed L/ C. 保证重量weight guaranteed. 保质保量quality and quantity assured. 报关customs declaration; clearance of goods; apply to the customs . 报关单；舱单manifest. 报关附税payment of duty. 报价quotation. 报税make a statement of dutiable goods. 报税通知单；报关单bill of entry. 报销reimburse. 暴跌break. 备忘录memorandum. 备用信用证stand by credit. 背书endorsement. 被解雇的；过多的redundant. 被面试的人interviewee. 被任命人appointee. 被诉方defendant. 被通知人notify party. 本地银行local bank. 本国货币domestic currency, local currenc. 本利capital and interest;principal and interest. 本票；期票promissory note. 比率ratio. 闭关自守autarchy. 边际生产力marginal productivity. 边境贸易border trade; frontier trade. 编制预算preparing a budget; making a budget. 贬值depreciation. 变价appraise at the current rate. 标高售价mark-up. 标价posted price. 标签label. 标准standard type. 标准统一Harmonization of Standards. 表现工作情况performance. 饼形图pie chart. 病假sick leave. 病假工资sick note. 拨款allotment; appropriation. 波动fluctuate. 剥夺divest. 驳船lighter. 薄利多销small profits but quick turnover; large sales at a small profit. 补偿贸易（或抵偿贸易；往返贸易）compensating / compensatory trade; compen. 补税collection of duty short paid; cover deficit by state subsidies . 补助金allowance; benefit. 补助金；补贴；津贴subsidy. 不变价格；固定价格fixed price; constant price. 不变资本；固定资本fixed capital; constant capital . 不充分就业underemployment. 不定期船tramp. 不定值保单unvalued policy. 不动产,房地产real estate; immovable property. 不动产税real estate tax. 不发达underdevelopment. 不记名支票bearer cheque. 不经济的，浪费uneconomical. 不可撤消的，不能改变的irrevocable. 不可撤销发盘irrevocable offer. 不欠债be out of debt. 不受约束without engagement. 不限期即期装运undefined prompt shipment. 不许转运；不许转船transshipment prohibited. 不足款保险under-insurance. 布雷顿森林体系The Bretton Woods System. 部分segment. 部门division; section. 部门经理助理staff manager. 簿记bookkeeping. 簿记员bookkeeper. 材料管理materials handling. 财产保险property insurance. 财团consortium. 财务报告financial statement. 财务结算financial settlement. 财务事项；金融交易financial transactions. 财务支持backing. 财政public finance. 财政保护financial protection. 财政拨款financial allocations. 财政部the Ministry of Finance. 财政的financial; fiscal. 财政关税revenue tariff. 财政年度fiscal year; financial year. 财政收入financial revenue. 财政税revenue tax. 财政信贷financial credit. 财政援助financial aid. 裁员redundancy. 采购人purchaser. 采取高姿态show magnanimity. 参加工会的工人organized labour. 参考价reference price. 参考样品reference sample. 参考资料reference. 残酷的cut-throat. 仓库depot. 仓至仓条款W / W (warehouse to warehouse). 舱位shipping space. 草签合同initial a contract. 策划plot. 查船inspection of ships; search of ships. 查禁走私（缉私）prevention of smuggling. 查账；盘账check account. 查账报告audit report. 差额（常指股票买价和卖价）spread. 差额；收支差额balance. 产、供、销production, supply and marketing of products. 产出；产量output. 产地证明书certificate of origin. 产品product. 产品成本cost of goods manufactured. 产品返销product buyback. 产品生命周期product life cycle. 产品说明specification. 产品组合（种类和数量的组合）product mix. 产值output value; value of output. 长期贷款long-term loan. 长期经营long-standing business dealing. 长期投资long-term investment. 长期债务人aged debtors. 长期证券long-term security. 长线产品long-term oversupplied goods; oversupplied products. 偿付借款repayment of loan. 偿付损失settlement of loss. 偿还redemption; refund. 偿还贷款本息pay the principal and interest on the loan they borrow. 偿还基金redemption fund. 偿还率rate of redemption. 偿还债务settle a debt payment. 偿债基金sinking fund. 偿债能力debt paying ability. 畅销active demand. 畅销best-selling goods. 畅销货article in great demand. 畅销性market ability. 钞票bank note. 钞票；纸币paper money. 超额支出financial expenditure. 超过exceed. 超收overcharge. 超支over-expenditure. 车间flow shop. 撤销合同cancel a contract. 陈列室showroom. 成本cost. 成本保险费加运费CIF, c.i.f.. 成本会计cost accounting. 成本计算costing. 成本加运费价（离岸加运费价）C&F (cost and freight) . 成本价cost price. 成本推进型cost push. 成交conclude business. 成交make a bargain; concude a transaction. 成交额volume of transaction; volume of business. 成交活跃的股票active stock. 成文法statute. 呈送hand in. 承办商contractor. 承包通知单insurance cover note. 承保险别risk covered; risk insured. 承兑信用证acceptance letter of credit. 承兑信用证banker’s acceptance. 承兑银行accepting bank; merchant bank. 承兑支票honor a check. 承接订单execute an order. 承诺commitment. 承认recognise. 承租人lessee. 城市建设附加费city development surcharge. 程租船；程租voyage charter. 持有者holder. 尺码吨measurement ton. 赤字deficit; in the red. 冲突conflict. 抽查test check; sport check. 抽样认可acceptance sampling. 筹借资金financing. 酬金compensation; remuneration. 出厂价格producer price; ex-factory price. 出港许可证port clearance. 出境许可证departure permit; exit permit. 出口包装export packing. 出口包装公司export packer. 出口标准包装export standard packing. 出口补贴export subsidy. 出口管制export control. 出口合同export contract. 出口汇票export bill. 出口加工贸易active improement trade. 出口加工区EPZ （export processing zone). 出口津贴export subsidy. 出口经营export operation. 出口能力export capability. 出口配额制export quota system. 出口税export duty. 出口退税tax eefund. 出口销售额export sales. 出口信贷export credit. 出口信用证export letter of credit. 出口许口证export licence. 出纳员cashier; pay clerk. 出租人lessor. 除当事人另有约定的以外unless parties have agreed otherwise . 除非较早靠泊unless sooner berthed. 除非使用unless used. 除外责任exclusion. 储备基金；储备资本reserve funds. 处理（事务）dispose. 传阅circulate. 传阅的小册子（传单等）circular. 船舶运输代理人shipping and forwarding agents. 船舱进口报告书report of ship’s entry. 船壳特殊检验special survey for hull. 船员清单crew list. 船只扣留；海关扣留detention of vessel. 串味险risk of odor. 创办资本；最初资本initial capital. 创立set up. 垂直贸易（南北贸易）vertical trade; south-north trade. 纯金fine gold; pure gold. 纯利润；净利net profit. 纯收益；净收入；收益净额net income. 辞职resignation. 辞职申请；离职通知；通知notice. 从量税specific duty. 从事多种经营diversify. 从业人员employed person. 从属信用证subsidiary credit. 粗略地roughly. 促销传单flier(=flyer). 催债press for payment of debt. 存单depositor. 存积货物carrying stock. 存款savings. 存款单；存款收据deposit receipt; deposit certificate; CD （certificate of deposit). 存款金额amount deposited. 存款利率deposit rate. 存款利息interest on deposit. 存款政策policy of deposits; inventory policy. 存折bankbook; deposit book. 措辞wording. 达成交易strike a bargain. 达到最有效的基本生产规模MES (minimum efficient scale) . 打包bale packing. 打包机器press. 打发走dismissal. 打假crack down on counterfeit goods. 打入（市场）penetrate. 大东亚共荣圈Greater Far East Co-prosperity Sphere. 大减价bargain sale. 大量订购large-volume commodities; bulk commodity. 大陆架continental shelf. 大陆桥continental bridge; land bridge. 大路货（良好平均品质）fair average quality. 大写金额amount in words. 大灾难catastrophe. 大众传媒（如电视、广播、报纸等）mass media. 大众营销术mass-marketing. 大宗商品stample commodity. 呆滞商品drug in the market. 呆滞资产bad assets. 代理人agent. 代理手续费agency commission. 代理协议agency agreement. 代理业务agent-service. 代销offer for sale; sale on a commission basis. 贷款loaning money. 贷款利率lending rate. 贷款条件term of loan. 贷款协定；借款契约loan agreement. 贷款账户loan account. 贷款总额loan ceiling. 袋装货cargo in bag. 单边出口unilateral export. 单边主义unilateralism. 单纯支付clean / simple payment. 单独海损PA (particular average). 单价unit price. 单利simple interest. 单式簿记single-entry. 单位unit. 单位成本unit cost. 单一的实体single entity. 单一市场Single Market. 弹性工作时间制flextime. 弹性预算flexible budget. 淡季的off-season. 淡水雨淋险FWRD (fresh water rain damage). 当地信用证local letter of credit. 当事人之间私下和解amicable settlement between two parties . 到期全部付清be paid in full at the appointed time. 到期日,偿还日maturity. 到期未付清的负债matured liabilities unpaid. 得到供货sourcing. 登记注册的listed. 低潮hard times. 低档（风险）债券，垃圾债券junk bonds. 低档商品市场down-market. 低效率inefficiency. 抵偿贸易政策compensation trade policy. 抵达海水吃水salt water arrival draft. 抵抗全球经济衰退combat the global economic slump. 抵押mortgage. 抵押贷款mortgage lending. 抵押金mortgage money. 抵押契约mortgage agreement. 抵押银行mortgage bank. 抵制boycott. 地方公务员local public service employee. 地区region. 地租land tax. 递交辞呈hand in one's notice. 递盘bidding. 缔结合同conclude a contract. 缔约方contracting party. 电话销售telesales. 电汇telegraphic transfer; telegraphically remit. 电脑操作员key puncher. 电讯telegraphic communication. 奠基仪式foundation stone laying ceremony. 调查survey. 调解人re-conciliator. 调遣dispatch. 调整前预算表trial balance before adjustment. 订单order sheet; indent. 订购；订货book; place an order for. 订货合同contract for goods. 定金earnest money. 定期付款payment on term. 定期增加increment. 定向orient. 定向发行introduction. 董事会Board of Directors. 动产movable property. 动机motive. 冻结资本frozen fund. 冻结资金frozen capital. 独家代理exclusive agency; sole agency. 独家分销商sole distributor. 独家经营/ 包销/ 代理协议exclusivity agreement . 独家专营权exclusive right. 独立经营individual proprietorship. 独占资本monopoly capital. 短量险risk of shortage. 短期贷款short-term loan. 短期汇票short-term draft. 短期借款short loan; short-term borrowing. 短期外债short term external debt. 短期信贷short term credit. 短期证券short-term security. 短缺scarcity. 短线产品goods in shor supply; undersupplied products. 对冲基金hedge fund. 对等样品counter sample. 对货物（合同、订单等）的保险insurance on goods (contract, order, etc.). 对手competitor, rival. 对外贸易external trade; foreign trade. 对消贸易（抵偿贸易）counter trade. 兑付honour (a cheque). 兑现pay cash; cash a cheque. 吨位证书tonnage certificate. 囤积价值carrying value. 多边环境协议Multilateral Environmental Agreement. 多边贸易multilateral trade. 多边主义multilateralism. 多付（款）overpay. 多级管理multiple management. 多头bull. 多头买升buying long. 多头执法duplicate law enforcement. 多样化variety. 额定投资；法定资本；核定资本authorized capital. 额外保险excess insurance. 额外保险费extra premium. 额外待遇（交通、保健、保险等）perk. 额外投资additional investment. 恶劣天气heavy weather二级词汇. 发货deliver goods. 发货人提供的重量shipper's weights. 发价make an offer. 发盘offer. 发盘的撤销. 发盘的修改modification; revocation. 发盘人offerer. 发票invoice. 发实盘offer firm. 发行股票issue; float. 发行价格issue price. 发言人spokesman. 发展中的developing. 发证行issuing bank. 罚金；罚金条款penalty. 法定贬值devaluation. 法定的statutory. 法定货币lawful money; legal tender. 法定利率legal interest. 法定契约contract by deed. 法定升值；使货币升值；重估价revaluation. 法人税；公司税corporation tax. 法庭调解reconciliation by court. 反补贴税Countervailing Duty. 反馈feedback. 反倾销措施anti-dumping measures against. 反倾销税antidumping duty. 返销buy back. 防潮包装damp-proof packing. 防伪标志anti-fake label. 放宽利率liberalization of interest rates. 放行release. 非凡的牛市raging bull. 非关税堡垒non-tariff barrier. 非技术工人unskilled worker. 非居民账户non-resident account. 非配额产品quota-free products. 非歧视Non-discrimination. 非专门设计的off-the-shelf. 废料或废品scrap. 费用expense. 分包（工程项目），转包；承包合同subcontract. 分保（在保险）re- insurance. 分发，分送产品distribution. 分股share split up. 分红share profit; receive dividends. 分阶段停止使用phase out. 分类帐；账本（账册、账簿）subsidiary account; ledger . 分批运输partial transport. 分期偿还amortize. 分期偿还贷款term loan. 分期付款installment buying; purchase in installment. 分期付款购物法hire purchase. 分摊费用apportionment of expenses. 分业管理、规模经营business segregation, economy of scale . 风险分级classification of risk. 风险基金；风险资本venture capital. 风险意识consciousness of risk prevention. 风险准备金loan loss provision; provisions of risk. 风险资本risk capital. 福利welfare. 付款（交货）against payment. 付款交单document against payment (DP). 付款凭单voucher. 付款台checkout. 负债；债务liability; get into debt. 附寄一张支票已清偿enclose a check in settlement of. 附加费用additional charges; extra charges. 附加福利fringe benefits. 附加工资extra wage; supplementary wage. 附加津贴fringe benefits. 附加税surtax. 附加资本supplementary capital; additional paid-in capital. 附件appendix. 附录attachment. 复利（复息）compound interest. 复式簿记double-entry. 复苏recovery. 复样duplicate sample. 副本copy. 副产品by-product. 副职deputy. 概算financial estimates. 岗位津贴job subsidies. 港口附加费port surcharge. 港口税port dues. 杠杆比率leverage. 高层管理人员senior management. 高度机密strictly confidential. 高额定价，撇奶油式定价skimming. 革新innovate. 格式合同model contract. 个别资本individual capital. 个人贷款personal loan. 个人收入personal income. 个人所得税individual income tax. 个人自愿计划voluntary private plans. 个体经济individual economy. 个体经营privately or individually-owned business. 个体经营者individual operator. 个体商贩individual traders and peddlers. 各费付讫charges paid. 给予折扣discount granted. 根据订单against order. 根据订货而生产的产品make-to-order. 跟单汇票documentary bill. 跟单信用证documentary letter of credit. 工厂的布局layout. 工厂的总产量throughput. 工厂负责人plant manager. 工会trade union. 工会代表工人与资方代表达成的collective agreement . 工会管事shop steward. 工商业界business circle. 工商资金industrial and commercial funds. 工团主义trade unionism. 工团主义者trade unionist. 工业（实业）股票industrial stock. 工业流动资金industrial circulating funds. 工业展览会industrial exhibition. 工艺精良sophisticated technology. 工资wage; earnings. 工资冻结wage freeze. 工资或薪金收入，经营或投资的收入income. 工资指数wage index. 工作量workload. 工作轮换job rotation. 工作情况评估performance appraisal. 工作日working day. 工作时间working hours. 工作说明；职务说明job description. 工作条件working conditions. 工作位置work station. 工作许可证work permit. 公布；做广告advertise. 公差tolerance. 公共成分；公共部门；公有企业public sector. 公共投资public investment. 公开发行public issue. 公开上市交易的公司Publicly Traded Companies. 公开市场业务Open-Market Operations. 公路通行税road toll. 公路运输road transport. 公平交易fair trade. 公司company; firm. 公司的长期目标和原则mission. 公司帐目books. 公司组织机构图organisation chart. 公务员public servants. 公益金public accumulation funds; public reserve funds. 公制the metric system. 公众，（有共同兴趣的）一群人或社会人士publics. 供不应求demand over supply. 供不应求in short supply. 供不应求的市场tight market. 供最后选择的候选人名单shortlist. 共同价contracted price. 共同商议collective discussion. 贡持有人,股东shareholder. 贡持有人,股东；股票持有人stockholder. 贡经纪人stock-jobber. 贡投资stock investment. 钩损险hook damage. 购货单purchase note. 购货合同；购买合同；买卖合同purchase contract. 购货请求buying requisition. 购货转销buying for resale. 购买purchase. 购买力buying power; purchasing power. 估计价estimated price. 估计需求estimated demand. 估价；评定assess. 估算reckon. 股本；股本资本capital stock; equity capital. 股东；股票持有人shareholder. 股东年会annual general meeting. 股东权益equity. 股份share. 股份公司；证券公司stock company; joint-stock company . 股份合作joint stock partnership. 股金share capital. 股利收入income gain. 股面价格, 票面价格 par value. 股票stock. 股票发行stock issue. 股票公司job firm. 股票过户stock transfer. 股票交易额；营业额；员工流动的比率turnover. 股票交易所；贡市场；证券交易所stock exchange . 股票经纪人；贡经纪人stockbroker. 股票买卖；股票交易buying and selling stocks. 股票商人stock jobber. 股票值share worth. 股票指数share index; stock index. 股权分置改革Share-merger reform. 股息dividend. 固定工permanent worker. 固定汇率fixed exchange rate. 固定价格regular price. 固定收入fixed income. 固定收益constant return. 固定资产fixed assets. 顾客化customise. 雇佣工人salary earner. 雇员名单，工资表payroll. 关税tariff; customs duty. 关税堡垒tariff barrier. 关税合并（关税同化）mergence of tariff. 关税收入customs revenue. 官价official price. 管理部门management. 管理人员的，管理方面的managerial. 管理帐目management accounts. 管辖（权）jurisdiction. 管账keeping accounts. 管制经济controlled economy. 惯常包装usual packing. 惯例established practice. 惯性增长率inertial growth rate. 光票clean bill. 广告牌；招贴板billboard. 广告业advertising. 广告印刷传单leaflet. 归个人支配的收入disposable personal income. 规格specifications. 规格不符different specification. 规格齐全complete in specifications. 规模经济scale economy / economies of scale. 规模经营优势advantage of economies of scale. 国定利息fixed interest. 国防公债defense bond. 国防支出expenditure on national defense. 国合企业（即国有合作社）state-owned cooperatives. 国籍证书certificate of registry. 国际（商会）贸易术语解释通则International Chamber of Commerce Terms. 国际货币基金international monetary fund（the IMF）. 国际贸易international trade. 国际贸易值；国贸值value of international trade. 国际收入international trade of payments. 国际收支balance of international payments; international reven and expenditure. 国家补贴public subsidies. 国家公务员national public servant. 国家经济预算nation’s economic budget. 国家垄断state monopoly. 国家收入national revenue. 国家收支national balance sheet. 国家投资拨款appropriation for state investment. 国家现汇结存state foreign exchange reserves. 国库state treasury. 国库券state treasury bonds. 国库收入public revenue. 国贸地区分布international trade by regions. 国贸量quantum of international trade. 国民收入；国收入national income. 国民素质the populace's cultivation. 国内储蓄domestic saving. 国内汇兑domestic exchange; home exchange. 国内税internal tax. 国内信用证supplementary credit; domestic credit. 国内银行domestic bank. 国税national tax; state tax. 国外配额allocated quota. 国外支付external payment. 国营铁路职员nation railroad man. 国债national debt; government loan. 过渡期间；中期interim. 过渡政府interim government. 过户assigned. 过境货物监管supervision and control over transit cargo. 过境贸易；转口贸易transit trade. 海关the customs; custom house. 海关保税；海关罚款customs bond. 海关发票customs invoice. 海关法customs law. 海关关长customs commissioner. 海关关封customs seal. 海关监督customs supervision. 海关人员customs officer; customs official. 海关验货单particular paper for examination. 海损保险单average policy. 海损理算书adjustment letter. 海外贸易overseas trade. 海洋运输ocean transport; marine transport. 含金量gold content. 航次期租time charter trip. 航空保险aviation insurance. 航空运输air transport. 好主意，好点子gimmick. 号码簿；指南directory. 合并（公司，企业等的）amalgamation; merger. 合格产品zero defect. 合伙企业；合伙（关系）partnership. 合理时间reasonable time. 合理引导消费guide rational consumption. 合同编号contract serial number. 合同到期expiration of contract. 合同法contract law. 合同规定的保证contract guarantee. 合同规定的义务contractual liability. 合同履行contract performance. 合同期限contract period. 合同条款contract clause; contract terms. 合同条款treaty article. 合约价exercise price. 合资经营企业joint ventures using Chinese and foreign investmemts. 合作者collaborator. 核算adjust accounts. 核算预算收支数字preparing the budgeted figures for revenue andexpenditure. 核账auditing accounts; examine and approve. 黑名单，禁止贸易的（货物、公司及个人）名单black list. 黑色星期一，指1987年10月国际股票市场崩溃的日子black Monday. 黑市交易black market operations. 衡量标准benchmark. 红筹股red chips. 红利bonus; dividend. 红条款信用证letter of credit with red clause. 宏观经济的macroeconomic. 互购贸易counter purchase. 互惠贸易政策reciprocal trade policy. 互惠协定reciprocal agreement. 花费expenditure. 花色（搭配）assortment. 华尔街Wall Street. 划线支票crossed cheque. 坏帐、呆帐、死帐bad loan. 还本付息pay principal and interest. 还款保证书repayment guarantee. 还盘counter offer. 还清债务pay off a debt. 还债pay a debt. 缓冲基金,平准基金buffer fund. 换班工作shift work. 换文exchange of letter. 黄金储备gold reserve. 黄金输送点gold points. 恢复restore. 回报率rate of return. 回扣rebate. 回佣return commission .. 汇兑exchange. 汇兑银行exchange bank. 汇价rate of exchanges; exchange quotation. 汇率；汇兑率rate of exchange; exchange rate. 汇率波动的官定上下限official upper and lower limits of fluctuation. 会计accountant. 会计长accountant general. 会计档案accounting archives. 会计工作；会计行业accountancy. 会计学accounting. 会计帐目account. 会签countersign. 贿赂backhander. 混合经济mixed economy. 混合销售/ 兼营 mixed sales / concurrent business. 混合预算combination budget. 活期存单demand certificate. 活期存款current deposit. 活期利率rate of call. 活期利息current interest. 活页分类账loose-leaf ledger. 火险fire insurance. 火险契约fire contract. 或有费用contingent expenses; contingencies. 货币，流通；通货currency. 货币存款money on deposit. 货币单位unit of currency. 货币发行issue paper money; monetary issue. 货币供应money supply. 货币化monetization. 货币汇率monetary exchange rate. 货币交换exchange through money. 货币利息monetary interest. 货币联盟Monetary Union. 货币收入money income. 货币投资monetary investment. 货币危机monetary crisis. 货币选择权（期货）currency option. 货币主义者monetariest. 货币资本money capital. 货柜货cargo in container. 货号article No.. 货架期（商品可以陈列在货架上的时间）shelf-life . 货物税；商品税commodity tax. 货物账goods account. 货运集装箱freight container. 货栈warehouse. 获得利润earn a profit. 机会opportunity. 机器元件、组件、部件，部分component. 积极性，能动性drive. 积压（工作或订货）backlog. 基本工资base wage; regular pay. 基本建设infrastructure. 基本建设费用capital construction input; capital expenditure . 基本消耗capital consumption. 基层负责人line manager. 基层文化建设primary-level cultural undertakings. 基础工资basic wage. 基价base price. 基数cardinal number. 缉私人员coast guard. 激发……的积极性；激励motivate. 即期承兑immediate acceptance. 即期存款deposit at call. 即期存款；活期存款demand deposit. 即期付款payment at sight. 即期付款单document against payment-sight. 即期汇兑sight exchange. 即期汇票demand draft. 即期装运prompt shipments. 急速上升，直线上升rocket. 集合保险单comprehensive policy. 集市贸易market fairs. 集体经济collective economy. 集体商业collective coommerce. 集团（由若干公司联合而成）group. 集中concentration. 集中营销策略concentrated marketing. 集装箱货运站container freight station. 集装箱运输container transport. 集资collect money. 集资入股collective investment. 计划成本planned costs. 计划经济planned economy. 计划书，说明书prospectus. 计划数字planned figures. 计件工资piecework wage. 计件工作piecework work. 计日工资；日工资daily wage. 计时工资wage rate per hour; hourly wages; time wage. 计时工作timework work. 计算机辅助设计CAD (computer aided design). 计算机数据处理DP(=data processing). 记名帐nominal ledger. 记入帐户的借方；借方debit. 记账keep accounts. 记账结算settlement on account. 记账日期date of entry. 记账员ledger clerk. 技术工人skilled worker. 季节工seasonal worker. 季节工作seasonal work. 季节性调价seasonal price adjustments. 季节性调整seasonal adjustment. 季节性失业seasonal unemployment. 既成事实established / accomplished facts. 继承税inheritance tax. 寄售consignment. 寄托信用证escrow credit. 加班overtime. 加班费overtime pay. 加工transformation. 加工精细finely processed. 加工贸易processing trade. 家庭经济household economy. 家庭经营household management production. 家庭手工业household handicrafs. 价格price. 价格很低的knockdown. 价格收益比率price-earning ratio. 价值valuation. 价值如原保单所载value as in original policy. 假冒伪劣商品counterfeit and substandard goods . 假账dummy account; false account. 间接标价indirect quotation. 间接成本indirect costs. 间接费用,管理费用overhead expenses. 间接过境贸易indirect transit trade. 间接贸易indirect trade. 间接损失consequential damages. 监督surveillance. 监督人，管理人supervisor. 减除成本deductibe costs. 减价reduce price. 减少reduction. 减税tax reduction. 检查fiscality; review. 检查账目examining accounts. 检验证书inspection certificate. 简介形象特征profile. 建立信誉build up a dreputaion. 建设节约型社会build a conservation-conscious society . 将获利进行再投资plough back. 将市场划分成不同的部门segmentation. 奖金bonus; dividend. 奖券lottery ticket. 交货delivery. 交货付款cash on delivery. 交货时间time of delivery. 交易transaction. 交易磋商business negotiation. 接管takeover. 接管人；清算人receiver. 节流reduce expenditure. 结关clearance. 结汇settlement of exchange. 结算；结账settling account. 结账日期closing date. 结账整理closing adjustment. 结转carrying over. 解除合同义务条件condition subsequent. 解雇sack, fire. 解决问题trouble-shooting. 解释；说明account for. 借贷业务lending and borrowing business. 借据IOUs（I owe you); receipt for a loan. 借款borrow money. 借款人borrower. 借款条件condition of a loan. 借入资本borrow capital; debt capital. 借外债contract a foreign loan. 金本位制度gold standard. 金币gold coin. 金额amount. 金货币gold money. 金库national treasury. 金库存款treasury deposit. 金平价gold standard. 金券gold certificate. 金融banking; finance. 金融工具Financial Instrument. 金融管理monetary management. 金融汇率financial rate. 金融机构banking institution. 金融信托公司financial trust. 金融政策monetary policy. 金融指数financial index. 金融制度monetary system. 金融中心financial center; banking center. 金融资本financial capital. 金条gold bar. 金属货币metallic currency. 津贴allowance. 仅供参考for reference only. 进货purchase ledger. 进口额外费import surcharge. 进口管制import control. 进口汇票import bill. 进口申报import declaration. 进口税import duty. 进口替代import substitution. 进口信用证import letter of credit. 进口许口证import licence. 进入市场（的机会）access to market. 经费；开销outlay. 经纪人broker. 经济刺激economic stimulus. 经济复原economic recovery. 经济管理体制economic management system . 经济好转turnabout. 经济平衡economic balance. 经济趋势economic trend. 经济渠道economic channels. 经济人佣金brokerage fee. 经济商行brokerage firm. 经济衰退economic depression. 经济特区special economic zone. 经济腾飞economic take-off. 经济稳定economic stability. 经济形势economic situation. 经济循环circlar flow of economy. 经济展览会economic exhibition. 经济政策economic policy. 经济制裁economic sanction. 经久耐用durable in use. 经理manager; director. 经签证的副本certified copy. 经营handle. 经营成本；营业成本；生产费用operating cost. 经营原则business principle. 精简机构；提高效率streamline. 精明的讨价还价交易horse-trading. 景气衰退business recession. 景气停滞doldrums. 警告性标志warning mark. 净出口net-export. 净价net price. 净进口net-import. 净亏损dead loss. 净利润net margin. 净重net weight. 竞争cpmpetition. 竞争者competitor,rival. 静坐；罢工sit-down strike; down tools. 久负盛名have a long standing reputation. 救济relief. 救助费用salvage charges. 救助损失salvage loss. 就职induction. 矩阵管理matrix management. 巨额利润huge profit. 拒付dishonor (a cheque). 拒绝reject. 卷装货cargo in coil; cargo in roll. 决算final account; final settlement of account. 决算表final statement. 绝对免配额deductible. 绝对值absolute value. 军民两用品出口dual purpose exports. 军事开支military spending; military expenditure. 均衡值equilibrium value. 均摊费用share the expenses equally. 卡特尔cartel. 开辟市场build up a market. 开窗包装die cut pack. 开发利用可再生能源exploit and utilize renewable energy。

Conducts Lead to PunishmentWage DeductionPRC Labor Law article 50Wages shall be paid monthly to labourers themselves in form of currency. The wages paid to labourers shall not be deducted or delayed without justification.中华人民共和国劳动法第五十条工资应当以货币形式按月支付给劳动者本人。

不得克扣或者无故拖欠劳动者的工资。

PRC Labor Law article 51The employing unit shall pay wages according to law to laborers for their statutory holidays, marriage or funeral leaves or periods when they participate in social activities in accordance with the law.中华人民共和国劳动法第五十一条劳动者在法定休假日和婚丧假期间以及依法参加社会活动期间，用人单位应当依法支付工资。

Provisional Regulations for the Payment of Wages article 15Deduction of an employee’s wages by an enterprise under any of the f ollowing circumstances will not be deemed an “unlawful deduction of wages”:withholding and payment of individual income tax for the employee;deductions for the employee’s social security contributions;deductions for child support, foster care, or alimony as mandated by a court order;fees deducted from wage where stipulated by law and regulation;reductions in wages when the enterprise’s performance deteriorates, since total wages and the economic performance of the enterprise are closely related (however, under such circumstances, the wages of the employee must not fall below the local minimum wage); orany deduction of wages relating to the employee’s leave of absence.工资支付暂行规定第十五条用人单位不得克扣劳动者工资。

国务院办公厅关于加强羊绒产销管理的通知-英汉对照法律英语国务院办公厅关于加强羊绒产销管理的通知(1995-10-19)Circular of the General Office of the State Council on Tightening Control on Producing and Marketing Cashmere(October 19, 1995)羊绒是我国高档毛纺织品的重要原料和出口创汇的重要商品，是主产区牧民的重要收入来源。

Cashmere is a vital aspect of China s high-grade wool textiles, and is a major foreign exchange-earning export item.It is also an important source of income for herdsman in the primary production areas of cashmere.从1985年开始，羊绒经营逐步放开，对活跃产区经济，增加牧民收入起到了积极作用。

Since 1985, the management of cashmere has been gradually relaxed, which has produced positive effects in invigorating the economy in production areas and in increasing the incomes of herdsmen.但羊绒产销也出现了一些新的矛盾和问题，如经营渠道过多，加工能力过剩，盲目竞争，价格起伏过大，质量不稳定等。

However, some new problems have appeared in the production and marketing of cashmere, such as too many channels of management, a superfluous working ability, blind competition, drastic price fluctuations, and fluctuating product quality.为建立良好的流通秩序，确保我国羊绒在国际市场的独特优势，促进羊绒生产的持续、稳定、健康发展，经国务院批准，现就加强羊绒产销管理的有关问题通知如下In order to form a better circulation sequence, ensure the unique superiority of Chinese cashmere in the international market, and to promote the stable, sustained and coordinated development of cashmere production, the State Council has ratified the following notice concerning consolidating control on the production and marketing of cashmere:一、整顿流通渠道，理顺产销关系，控制加工能力，规范经营行为。

关于延长金融企业涉农贷款和中小企业贷款损失准备金税前扣除政策执行期限的通知Circular of the Ministry of Finance and the State Administration of Taxation on Extending the Period for the Implementation of the Policy on the Pre-tax Deduction of Provisions for the Loss of Agriculture-related Loans and Loans for Small and Medium-sized Enterprises by Financial Enterprises财税[2011]104号Cai Shui [2011] No.104各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：The finance departments (bureaus), offices of the State Administration of Taxation, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan and the finance bureaus of Xinjiang Production and Construction Corps:经国务院批准，《财政部国家税务总局关于金融企业涉农贷款和中小企业贷款损失准备金税前扣除政策的通知》（财税[2009]99号）规定的金融企业涉农贷款和中小企业贷款损失准备金税前扣除的政策，继续执行至2013年12月31日。

College Students Should Be Allowed to Get MarriedIn accordance with a newly revised regulation for student record management by relevant authorities, Chinese college students are now allowed to get married whilst they are still at college if they choose to do so. However, many institutions of higher learning still stick to their traditional rules—“No Marriage on Campus”，which reflects their lack of open-mindedness. Personally I am in support of the new regulation concerning the legal rights of college students.The 1980 Marriage Law stipulates that no organization or individual is allowed to interfere in people’s right to marry, and the current management provision, which prohibits college students from getting married, is obviously not in line with the Marriage Law. Of course, the new regulation does not encourage college students to get married during their college days, but lifts a 50-year ban on college students getting married. Many students and scholars, especially legal professionals, have hailed the new rule, saying that it gives back to the students a right they should have possessed. Of course, the majority of undergraduates and postgraduates may choose not to exercise this right, believing that degree weighs more than wedding ring.At present, the debate over this issue goes on in many universities.I hold that this is a good phenomenon, which shows that our society has become more tolerant and an increasing number of people have come to realize that fundamental human rights should be respected and protected. And this is critical to the building of a harmonious society in this country. (252)College Students Should Not Be Allowed to Get MarriedAlthough a circular issued by the Ministry of Education states that China will lift the restrictions o n college students’ marriage, many people, including most parents of college students, think that college students should not be allowed to get married. They do not mean to deny college students the right to get married, but worry about the problems which lie ahead if college students choose to exercise the right.There is no doubt that college students should concentrate on their studies, which include a sound mastery of essential subjects and development of problem-solving skills, personal responsibility, right political and cultural values, etc. College students are not independent financially, and the majority of them still rely on the support from their parents and even the living allowance of the government. Marriage and childbearing are big distractions, and they are neither psychologically nor financially prepared to begin a family before they graduate and secure a permanent job.So, in my opinion, marriage is too big a decision for college students to risk without careful thought. I admit that marriage is their right, but they had better make full use of their “golden time” at college, and I believe that more sweet fruits will await them in the future. (205)。