经济管理专业外文翻译
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1.cardinal rankings:one of the two ways to measure utility. In this way, numerical values are assigned to rep resent utility.基数排列:衡量效用的两种方法之一,用这种方法,数值就被用来代表效用2.ordinal rankings:one of the two ways to measure utility. In this way, utility is measured without a spec ified unit. Ordinal rankings providethe order of preference without absolute scale of difference in preference.序数排列:一个效用的测量两种方式。
在这种方式中,它是没有指定的单元测试。
3.perfect substitution:refers to the products in very much similar qualities that a consumer would just as soo n have one as the other.完全替代品:是指产品在非常相似,消费者宁愿有一个为其他的品质4.order promising(订单承诺): to grant a customer to ship or deliver an order.5.market-oriented system: a system in which price , output, and volume decisions are made through the interaction of supply and demandmarket forces rather than by a central government authority.市场经济体系:在价格,输出系统,和体积的决定是通过市场供求的力量,而不是由一个中央政府机构的相互作用6.trade credit: credit between resellers. usually a seller trusts a buyer and allows the buyer to pay la ter but within certain period.贸易信贷:信贷之间通常,.卖方信任一个买家,并允许买方付款后但在一定时期内。
A FIELD STUDY:SMALL MANUFACTURINGCOMPANIESIn this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on.Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information.1 Company XCompany X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits.2 Company YCompany Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y wasinterested in using the Integrated ABC-EVA System for the purpose of cost control and profit planning.3 Comparison of the costing systemsDuring the field study, three costing systems (TCA, ABC and the Integrated ABC-EVA System) were used to obtain cost information for each company in order to identify factors which may lead to distortions through arbitrary allocation of capital costs. In a comparison, capital costs were only able to be traced by the Integrated ABC-EVA System. The nature of the TCA and ABC systems resulted in arbitrary allocations of capital costs.4 RESULTSThe main objective of the data analysis presented in this section is to investigate which factors most often distort information provided by the ABC system. As mentioned in the methodology section, factors such as diversity in production volume、product size、product complexity、material consumption, and setups often distort cost information. These factors are examined closely for possible allocation errors.4.1 Data Analysis for Company XThe data analysis for Company X began with an examination of its cost structure. Company X’s overall costs for 1998 were evaluated by comparing the percentages of direct costs (direct labor and direct material)、operating costs (overhead) and capital costs as shown in Exhibit 1.Exhibit 1. Cost Analysis for Company X in Thousands of DollarsCapital costs, at 11.6 percent, represented a notable portion of Company X’s total costs. This relatively high capital costs could be explained by high investments in special equipment and fixed assets. In addition, Company X required a relatively large amount of working capital to support its wide variety of products.The next step was to calculate product cost information and examine changes across six product lines and three costing systems. Exhibit 2 and Exhibit 3 present the results.Exhibit 2. Product Cost Information in Thousands of DollarsThe Integrated ABC-EVA System, taking into account capital costs, revealed that the overall product cost was actually 13.1 percent higher than either TCA or ABC estimated. The difference in product cost, however, was not uniform across all product lines. After adding capital costs to the product cost obtained from the ABC system, the greatest difference in product cost was observed in the Overlays product line (+ 16.6 %) while the least difference was registered in the N’Caps product line (+ 4.9 %). From this, it can be concluded that an arbit rary allocation of capital costs to the product cost obtained by using the ABC system would produce inexact product cost information. For example, adding 13.1 percent to all product lines would distort the product costs for Company X.Company X’s managemen t was surprised when presented with the results of using the Integrated ABC-EVA System. Familiarized with the calculations used, the managers agreed that the results were correct. Knowing that the Overlays product line was the only product line which created economic value, they considered extending marketing efforts for this product line. In contrast, for the Laser product line (considered to be profitable according to the TCA and ABC systems, but revealed to be destructive to shareholder value by the Integrated ABC-EVA System), the managers announced changes in their pricing policies, as well as additional cost reduction efforts. Furthermore, they considered new outsourcing policies for unprofitable low volume product lines (such as N’Caps and Miscellaneou s Parts).4.2 Data Analysis for Company YThe data analysis for Company Y also began with an examination of its cost structure. As in Company X’s analysis, Company Y’s costs for 1998 were evaluated by comparing the percentages of direct costs (direct labor and direct material)、operating costs (overhead) and capital costs as shown in Exhibit 4.Exhibit 4. Cost Analysis for Company Y in Thousands of DollarsOperating costs, at approximately 42 percent, represented a notable portion of Company Y’s total costs. Company Y’s business, with its customized products (such as motors and generators) required a relatively high amount of effort in engineering design、product specification and supervision. Therefore, a highly qualified work force was essential. The high salaries paid to these employees were the reason for Company Y’s relatively high operating costs.Next, as in Company X, product cost information for four product lines, obtained by the three costing systems, was investigated and presented to the managers. Exhibit 5 and Exhibit 6 present results of this analysis.Exhibit 5. Product Cost Information in Thousands of DollarsAgain, the Integrated ABC-EVA System taking into account capital costs, revealed that the overall product cost was higher than TCA or ABC estimated, this time by 7.6 percent. This difference in product cost, once again, was not uniform across product lines. The greatestdifference (compared to ABC) was registered in the Breakers product line (+ 8.5 %), while the least difference was registered in the Control Parts product line (+ 6.5 %). Once again, it can be concluded that an arbitrary allocation of capital costs to the product cost obtained by the ABC system will distort, though not substantially, the product cost.Company Y’s management was especially surprised by the fact that the Motors and Motor Parts product line, which was believed to be highly profitable under both the TCA calculation and the ABC, was not actually able to create any economic value. This assumption of profitability was contradicted by the Integrated ABC-and-EVA System. Because the Economic Value Added for Motors and Motor Parts product line was only slightly negative, the managers believed a slight increase in price would make the Motors and Motor Parts product line a value creator. In their opinion, this price increase was feasible since the company had an especially strong market position in this particular product line.4.3 Summary of the ResultsThis analysis shows that the ability of the Integrated ABC-EVA System to provide reliable cost information increases especially in cases where products are dissimilar、manufacturing technologies and equipment are diverse and capital cost is high. Of the companies studied, Company X had not only the higher capital costs, but also the greatest product diversity, As a result, the analysis showed a relatively high distortion in product cost between the ABC and ABC- EVA systems;The highest distortion in product cost between the TCA and ABC-EVA systems was observed in Company Y, which had the higher operating costs. In the case of Company Y, the ABC component of the Integrated ABC- EVA System was able to trace operating cost accurately, compared to the TCA system which simply allocated operating cost based on direct labor hours.5 CONCLUSIONSThe findings for both companies are highly similar. These findings confirm that traditional accounting systems often provide inaccurate、incomplete and unreliable cost information. Arbitrary allocation of operating and capital costs may often lead to distortions in product cost.Furthermore, the results suggest that the ABC system alone, though able to manage operating expenses and shows deficiencies, especially when capital investments are substantially diverse. When capital investments are substantially diverse (because of variation in productionvolume, technology, setups, materials or product complexity, for example), the ABC system is no longer a reliable strategic management tool for successful decision–making.The managers of each company in the field study expressed great satisfaction with the reliability and completeness of the Integrated ABC-EVA System. They regarded the System as a very useful strategic managerial tool. As a result of this implementation, the managers also changed certain corporate policies. These changes included adjustments in product costing、marketing strategies and perception of customer profitability. Overall, this field study demonstrated that the integration of a costing system with a financial performance measure in the form of Integrated ABC-EVA System will help manufacturing companies make an effective long-term business strategy.原文来源:The Integrated Activity-Based Costing and Economic Value Added Systemas a Strategic Management Tool: A Field Study[J]. Engineering Management Journal, 2000运用作业成本法和经济增加值的具体应用:小制造企业本部分将阐述两家小制造企业中,被建议使用的ABC-EVA整合系统的实施情况。
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2、Capital 资本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circulating capital, working capital 流动资本流动资本available capital 可用资产capital goods 资本货物reserve 准备金,储备金calling up of capital 催缴资本allocation of funds 资金分配contribution of funds 资金捐献working capital fund 周转基金revolving fund 循环基金,周转性基金contingency fund 意外开支,准备金reserve fund 准备金buffer fund 缓冲基金,平准基金sinking fund 偿债基金investment 投资,资产investor 投资人self-financing 自筹经费,经费自给bank 银行current account 经常帐户(美作:checking account) current-account holder 支票帐户支票帐户(美作:checking-account holder) cheque 支票(美作:check) bearer cheque, cheque payable to bearer 无记名支票,来人支票crossed cheque 划线支票traveller's cheque 旅行支票chequebook 支票簿,支票本(美作:checkbook) endorsement 背书transfer 转让,转帐,过户money 货币issue 发行ready money 现钱cash 现金ready money business, no credit given 现金交易,概不赊欠change 零钱banknote, note 钞票,纸币(美作:bill) to pay (in) cash 付现金domestic currency, local currency] 本国货币本国货币convertibility 可兑换性convertible currencies 可自由兑换货币exchange rate 汇率,兑换率foreign exchange 外汇floating exchange rate 浮动汇率浮动汇率free exchange rates 自由汇兑市场foreign exchange certificate 外汇兑换券外汇兑换券hard currency 硬通货speculation 投机saving 储装,存款depreciation 减价,贬值devaluation (货币)贬值revaluation 重估价runaway inflation 无法控制的通货膨胀deflation 通货紧缩capital flight 资本外逃securities business 证券市场stock exchange 股票市场stock exchange corporation 证券交易所stock exchange 证券交易所,股票交易所quotation 报价,牌价share 股份,股票shareholder, stockholder 股票持有人,股东dividend 股息,红利cash dividend 现金配股stock investment 股票投资investment trust 投资信托stock-jobber 股票经纪人stock company, stock brokerage firm 证券公司securities 有价证券share, common stock 普通股普通股preference stock 优先股income gain 股利收入issue 发行股票par value 股面价格, 票面价格bull 买手, 多头bear 卖手, 空头assigned 过户opening price 开盘closing price 收盘hard times 低潮business recession 景气衰退doldrums 景气停滞dull 盘整ease 松弛raising limit 涨停板break 暴跌bond, debenture 债券Wall Street 华尔街3、Credit 信贷short term loan 短期贷款短期贷款long term loan 长期贷款medium term loan 中期贷款lender 债权人creditor 债权人debtor 债务人,借方borrower 借方,借款人borrowing 借款interest 利息rate of interest 利率利率discount 贴现,折扣rediscount 再贴现annuity 年金maturity 到期日,偿还日amortization 摊销,摊还,分期偿付redemption 偿还insurance 保险mortgage 抵押allotment 拨款short term credit 短期信贷短期信贷consolidated debt 合并债务funded debt 固定债务,长期债务floating debt 流动债务drawing 提款,提存aid 援助allowance, grant, subsidy 补贴,补助金,津贴4、Pruduction 生产output 产出,产量producer 生产者,制造者productive, producing 生产的products, goods 产品consumer goods 消费品article 物品,商品manufactured goods, finished goods 制成品,产成品raw product 初级产品semifinished goods 半成品by-product 副产品foodstuffs 食品raw material 原料supply 供应,补给input 投入productivity 生产率productiveness 赢利性overproduction 生产过剩5、Expenses 耗费cost 成本,费用expenditure, outgoings 开支,支出fixed costs 固定成本overhead costs 营业间接成本overheads 杂项开支,间接成本operating costs 生产费用,营业成本operating expenses 营业费用running expenses 日常费用,经营费用miscellaneous costs 杂项费用overhead expenses 间接费用,管理费用upkeep costs, maintenance costs 维修费用,养护费用transport costs 运输费用social charges 社会负担费用contingent expenses, contingencies 或有费用或有费用apportionment of expenses 分摊费用6、Profit 利润income 收入,收益earnings 利润,收益gross income, gross earnings 总收入,总收益gross profit, gross benefit 毛利,总利润,利益毛额net income 纯收益,净收入,收益净额average income 平均收入national income 国民收入profitability, profit earning capacity 利润率,赢利率yield 产量收益,收益率increase in value, appreciation 增值,升值7、taxes 税duty 税taxation system 税制taxation 征税,纳税fiscal charges 财务税收progressive taxation 累进税制graduated tax 累进税value added tax 增值税income tax 所得税land tax 地租,地价税excise tax 特许权税basis of assessment 估税标准估税标准taxable income 须纳税的收入fiscality 检查tax-free 免税的tax exemption 免税taxpayer 纳税人tax collector 收税员8、Internal economic and trade orgnization国际经济与贸易组织China Council for the Promotion of International Trade, C.C.P.I.T. 中国国际贸易促进委员会National Council for US-China Trade 美中贸易全国理事会Japan-China Economic Association 日中经济协会Association for the Promotion of International Trade,Japan 日本国际贸易促进会British Council for the Promotion of International Trade 英国国际贸易促进委员会International Chamber of Commerce 国际商会International Union of Marine Insurance 国际海洋运输保险协会International Alumina Association 国际铝矾土协会Universal Postal Union, UPU 万国邮政联盟Customs Co-operation Council, CCC 关税合作理事会United Nations Trade and Development Board 联合国贸易与发展理事会Organization for Economic cooperation and Development, DECD 经济合作与开发组织European Economic Community, EEC, European Common Market 欧洲经济共同体European Free Trade Association, EFTA 欧洲自由贸易联盟European Free Trade Area, EFTA 欧洲自由贸易区Council for Mutual Economic Aid, CMEA 经济互助委员会Eurogroup 欧洲集团Group of Ten 十国集团Committee of Twenty(Paris Club) 二十国委员会Coordinating Committee, COCOM 巴黎统筹委巴黎统筹委员会Caribbean Common Market, CCM, Caribbean Free-Trade Association, CARIFTA 加勒比共同市场(加勒比自由贸易同盟)Andeans Common Market, ACM, Andeans Treaty Organization, A TO 安第斯共同市场Latin American Free Trade Association, LAFT A 拉丁美洲自由贸易联盟Central American Common Market, CACM 中美洲共同市场African and Malagasy Common Organization, OCAM 非洲与马尔加什共同组织East African Common Market, EACM 东非共同市场Central African Customs and Economic Union, CEUCA 中非关税经济同盟中非关税经济同盟West African Economic Community, W AEC 西非经济共同体Organization of the Petroleum Exporting Countries, OPEC 石油输出国组织Organization of Arab Petroleum Exporting Countries, OAPEC 阿拉伯石油输出国组织Commonwealth Preference Area 英联邦特惠区Centre National du Commerce Exterieur, National Center of External Trade 中国银中国人民银行Bank of China 中国银法国对外贸易中心People's Bank of China 中国人民银行行International Bank for Reconstruction and development, IBRD 国际复兴开发银行World Bank 世界银行International Development association, IDA 国际开发协会International Monetary Found Agreement 国际货币基金协定International Monetary Found, IMF 国际货币基金组织European Economic and Monetary Union 欧洲经济与货币同盟European Monetary Cooperation Fund 欧洲货币合作基金Bank for International Settlements, BIS 国际结算银行African Development Bank, AFDB 非洲开发银行非洲开发银行Export-Import Bank of Washington ork 花旗银行American Oriental 美国进出口银行National city Bank of New YBanking Corporation 美丰银行American Express Co. Inc. 美国万国宝通银行The Chase Bank 大通银行Inter-American Development Bank, IDB 泛美开发银行European Investment Bank, EIB 欧洲投资银行Midland Bank,Ltd. 米兰银行United Bank of Switzerland 瑞士联合银行瑞士联合银行Dresden Bank A.G. . 德累斯敦银行Bank of Tokyo,Ltd. 东京银行Hongkong and Shanghai Corporation 香港汇丰银行International Finance Corporation, IFC 国际金融公司La Communaute Financieve Africane 非洲金融共同体Economic and Social Council, ECOSOC 联合国经济及社会理事会United Nations Development Program, NUDP 联合国开发计划署United Nations Capital Development Fund, UNCDF 联合国资本开发基金United Nations Industrial Development Organization, UNIDO 联合国工业发展组织United Trade and Development, UNCTAD 联合国贸易与发展会议Nations Conference on T rade and Food and Agricultural Organization, FAO 粮食与农业组织粮食与农业组织, 粮农组织Economic Commission for Europe, ECE 欧洲经济委员会Economic Commission for Latin America, ECLA 拉丁美洲经济委员会Economic Commission for Asia and Far East, ECAFE 亚洲及远东经济委员会Economic Commission for Western Asia, ECW A 西亚经济委员会Economic Commission for Africa, ECA 非洲经济委员会Overseas Chinese Investment Company 华侨投资公司New Y ork Stock Exchange, NYSE 纽约证券交易所London Stock Market 伦敦股票市场伦敦股票市场Baltic Mercantile and Shipping Exchange 波罗的海商业和航运交易所。
外文原文:Cultural goods, market and national relations and international free tradesystemJim Mc GuiganAn example in cultural studies is the most popular today "cultural economy" - on economic and cultural thoughts to check it, rather than as an industry as a kind of words. Cultural historians will say the trend is difficult to Atlantic new party. In 1992, British media academics Jim MaiGuiGen blamed on contemporary paradigm crisis culture research, its separation from cultural and political economy. He put forward louder appeal and a pair of consumption culture mode of production as the center. His proposal also a populist criticism, leading, consumption as the center, with value of examples of the audience, ' 'positive is a sovereign consumption subject is who (imagine is) not industrial control economic and cultural existence reason McGrigan, 1992). MaiGuiGen, of course, quite a person in his own time. How to put back on the bottle - for the elves in 'economic recovery mode, avoid it enters' key back to marxist economic rights fatalism - is still a provocative, but not out of the mission.In 1992, when the humanities center at Wesleyan university in Massachusetts, theorist and culture combined each 1 team director in American culture industry for a term called seminar "producing and sales culture" (Mr Mann, 1996). This is an amazing attempt, sponsored by Coca-Cola Coca-Cola foundation, academic access to cultural criticism of the industry, how the latter imagine market research and consumer, and asked them if they intentionally create and shape our hope.The research methods, launched a module, this conference most close to overcome epistemology is divided into production center and consumption as the center of the method, material conditions in culture understanding query, namely as a department. Fastforward to the early 21st century, the economy of the "culture" currently hype culture and media research won additional value, because this time, it is not only the scholars in the ivory tower who is support the analytic reasons. More important is, 'a cultural turn' in its momentum gathered enterprise sector, according to 'culture' plays a key role in the economic aspect, and marketing practices, on the one hand, the performance of the organization, enhance the other. However minor a trend, and also it is notable that in economic discipline, a key economic geographer proposed quality as a cultural economics a set, discourse structure, positive frame market. Therefore, before the market does not exist at the 2002 ·), described some of its objective, transcendental method (DE guay and discourse. Economic theory is regarded as an economic structure, positive ensemble shaping reality (Karen, 1998, 2000).The political, cultural, and policies.I MaiGuiGen in agreement with early in a standoff in 1990s about this is cultural investigation. Like him back after, I think the simple answer is retrieve a lost causes materialism of the return of the traditional culture research political economics. In order to do this, I will devote myself to the production of material culture study. The trajectory of the economy and culture, however, there is a warning. It runs the risk of triggered by the central concern of cultural research subject identity, namely the cultural politics. Double challenge, I want to take a project, through policy research key, is located in the method to yourself the hand on the cultural and economic ties between a between, and politics and policy, such as in. Let me explain more. Mainstream culture has to stay in my two aspects of the field in a world analysis differentiation. In their planning things, 'political commitment' need to assume the criticism and boycott; ` policy, on the other hand, is with security, hegemony, and the status quo. This is understandable mainstream culture research (its staple fare, that criticism power) fired policy guidance culture research committed revisionist rebels who thought the betrayal of from margin (1 title in the study of regional culture of privileges) to center, where ` power 'is institutionalized policy form, corruption and the absolute necessity.We wouldn't be sitting here today in this seminar, and if we believe such a partial idea of effectiveness. This is one-sided, because it does not acknowledge both desire and possibility of the bridge academic workers political criticism and participate in the gap between. For those of us who today to share a concept: a critical frame policy research provides a breakthrough point these transitional activities. It specifies a scholar BBS, to meet the decision makers and analysts who are willing to engage in multidisciplinary policy discussions. Most importantly, the two organizations dedicated to the possibility of social transformation in China has incremental reform through the regulatory system, from the backdrop of cultural production ` 'means a more complex than what the process of the cultural and economic mode can be alone provides. For us, even started thinking, cultural policy areas regulatory policy changes, we must first recognize that 'culture' cannot simply follow market principles, because it is in the same time "means and purpose of social regulation and government" (Bennett, 1992,26), therefore, 'culture "is the supervision system, constitutive can be considered as indispensable rationality government. This culture/government couplets, should be given equal weight so the analysis of the correct culture tendency research emphasize the link betweencultural/market.In addition, we must not be concept misleading is, the close relationship between 'culture' and 'government' is China alone. Even America and Britain ruled kingdom deregulation of speech, still be on time, price and transmission standard content television industry especially in land departments (hyjal Lin, 2001) pelosi. ` culture'should be whether consciousness, like a commodity in the center of the international debate is underwayThe feasibility of about culture cross-media border trade. In Canada, Europe and more recently in the United States (on media ownership debate is involved, the federal communications commission's ruling heart), countries and cultural policy instrument to delimit the national cultural market active participation. Throw open the resistance of national culture, therefore, is not just China market integratedly.Research problems,I think pieces are as follows: what constitutes a query the cultural market the policy management? And they should go to where? Like other policy areas, China after joining the WTO, cultural policy has become such turmoil and controversial areas, it stripe easier than ever to different thoughts and prescription. Intervention I still should notice, nonlocal flux because in such a culture industry "as a policy of birth" classification of just recent. It can be traced back to 2001, when the 10th five-year plan made conspicuous place, for the first time chanye for reform to mandarin era began. From the current challenges of opening China's wto content industry provides country further encourage development think-tank music college in Hong Kong academy for performing arts in service as the young talents emerging cultural industries. Then, last year, two main research institutions "national culture industry" also launched one after another, in the north, in Beijing university, in Shanghai jiaotong university in the south. Meanwhile, the blue of cultural industry each year the institute of social center issued by Chinese culture research in science. In China, academia provides a feasible policy Suggestions, location and application humanities spirit is an obvious reality cultural issues more and more policy. The domain Research problem-based now let us return and fulfilling method and my big framework research problems specific problems group. Thought what the purpose is' culture 'and' economic ', 'political and policy in the series service to our policy review Chinese culture? This makes my table 3The basic premise that is a built-in: on1. Cultural need to be understood as an economic sector, namely 'culture industry' as the state regulators;2. Culture is a continuous development of relations, economic and policy areas, and trade;3. Culture is the goods, but not like any other commodity.All these building ground floor is my big is big not ask: if the United States theory'market' itself is a kind of word building, as China? Final model in the media industry in particular, China should take back sharply to the country's pattern is similar to the U.S. public cultural products. Rolling provide This has taken on two levels, and in the county TV media and board level of small-scale news units across the river. Whether to adopt aderegulation in over big media collectivization form and content? How Europe, cultural market? In decision-making and debates, the European affairs committee new regulation means? With democracy is cultural commercialized, the final answers cultural consumption space, and create a diversity of cultures? These problems are more complex, because they are how to answer team under the language environment after the test. That is to say, the rapid changes of the answer, because we hope our countries turn of problems, from terrain democratic U.S., Canada and Western Europe to China, political credentials in the best inconsistent. These problems, but a more inquires after our discussion, will clarify the Chinese model cultural policy should choose as a media industry is slowing sculpture out more autonomy space. For this reason, we must study these problems triggered set twenty years in the international debate long-term international free trade from cultural exemption launched between the United States and Britain in a refugee camp in the European Union and Canada and countries in the opposite faction found. No matter whether we in Europe/Canada pattern or American model will better service in China, we need to realize that the YinXiangJie, domestic policy in the sovereignty of isolation international cultural policy, no longer strong resistance. Although there are What advantages and disadvantages of the establishmentof a global integration of cultural policy system?Seriously consider specific problem I will now in concrete ground task I generally buildings. The first premise we need to watch closely industry of Chinese culture, the second premise existing regulatory conditions, make our international trade of culture at home against the debate. The third premise a series of questions caused, namely: (a) cultural products should be traded? (2) market is established in Chinese state media border to differentiate commercializable goods and the commercializable is reasonable; And allusion, (3) what is a better system from other kind of calibration? (4) what appropriate policy tools will be most effective in governance goods circulation and traded in the Chinese culture areas? Finally, as a thought, I care more about the problem and put forward and provide at this stage, must be better than the answer.China's culture industry market access method: mixed cargo rules.As mentioned above, the official discourse mandarin chanye as was formally established in 2001. Because then the enterprise concept jituan "double formula" "have already appeared in the occasional government documents suggest, the news media departments, but store the" dressed in front of the public institutions they like to do, "the commercial business enterprise"." But until the 16th party congress in 2002, the state propaganda machine and substantial, has officially difference enterprise concept, with "the public culture of the organization's business culture (mandarin" by "(mandarin) chanye), attributed to each clear mission, different means and objective development. The state's logic is a one of the hair division. We know, the development of China's culture industry control to solve the problem. To enter the market main interesting is that the market threshold into different points division department. Therefore, the traditional defies generalisations Chinese culture industry is' commercially 'did tell us very little about China itself, and the cultural landscape for many investors to reduce the influence of domestic policy and foreign. -What is the basic rule of cultural industry, the management of capital into which sub industries were officially designated as "commercializable" (you yingli xing), this is no, this is considering threshold category? Commercializable department was not deemed too sensitive national culture and information security. They include performance, tourism, industry and culture exhibition, technical production and sale of audio and video products, sports and entertainment, higher education and vocational education. They are opening up the domestic collective and social capital and foreign capital. Existing capital of the designated department of the state, and he ordered by as intrusive, but through annexation gradually exit and transferred asset sale, nearly ups and downs, and bankruptcy. Scale the next supervision danweis highly relevant state-owned monopoly position of cultural identity formation and information security. In this large category, not the commercializable commercializable Beijing distinguish from department. The latter include: obligation education, the agency responsible for national cultural relics preservation, libraries, museums, cultural workstation, most departments need and monopoly state-owned capital ownership. Whether domestic or foreign capital is allowed.Regulations become more complicated, because our approach to commercializabe, monopoly before category - cultural domain news, broadcasting and television. Capital into these industry is highly controversial and national unstable because policy of volatility.Authorized monopoly capital media giants, but to exit the small and medium-sized media company. Criterion, reiterated that the basic principles - policy matters - the same size, take the basic principles of the claw big regulation measures adopted a filial piety (" grabbing big, release small ") has taken department on the first and the second. Problem is, although what complex medium diversification and corporatization media organization allow absorption domestic capital, in theory, they will only be allowed to invest in the media industry. Another limitation is that only certain sub industries of small and medium-sized media were allowed in absorbing external capital, namely points and department limited to basic facilities such as printing and publishing services related value chain, retail, information transmission and distribution, the main points unit, nothing can do and content of offer. Therefore, even though their names to shareholders, the media are banned from department of domestic investors intervention the enterprise production content and asset management. With foreign investors hold so, if bertelsmann, its sphere of influence to be included in the publishing industry time only. As shown above, capital inflows has been allowed to focus on what is considering the basic structure of the media in the industry by department. How in printing, the content of the department news, broadcasting, television media? Mark ` commercializable in blue books. ', but in fact it is how to commercializable?What is the market thresholdEntry in the domestic and foreign capital domain specific? In the media content industry of foreign investment, first of all, we have to understand that China's entry into wto agreement not bound to the content of liberalization. Domain for foreign capital investment, the hurdles is insurmountable. The content providers limited foreign works,such as bloomberg television station, phoenix TV, and the InforNews news corporation's TV group the new agreement with hunan radio, movies, and explain as follows:(1) the financial and economic news (the main menu according to bloomberg information platform and distribute) is that "safe" content. (2) joint hunan TV entertainment production (namely agreement with multinational as new heavyweights) is worth welcome. Rupert murdoch's small victory, there is a lot of things to do the logic of the inspectors' theme for preferential treatment as science and technology, financial, economic, leisure and lifestyle, ideology neutral mass market, such as games and the charge talk show, sports and drama. It is believed that is beneficial to the development of the industry domestic TV content, the current value chain of the weak culture department policy proposals have been urged Beijing to pay attention. (3) of the broad masses of the pearl river delta area, it is beyond the pearl river out those foreign achieve broadcasting organizations. The most important is, (4) landing rights and mutual exchanges and plan again) foreign broadcasting company (news group is the real target and earnings - bargaining chip, foreign group must be submitted to the negotiating table. Worth notice, though, the propaganda of its history, the TV is the only launched foreign language of entertainment channel, now says 1.3 percent in a short period of time to the audience the gold guangdong province January 2003. Top all the above limitations naming, all foreign a content is subject to strict inspection before distribution.The cultural industry of China's regulations of general brought me three in the us directly observed. The first third field my asking, culture that is the goods, traded commodity trading markets and the boundary between the cultural industry is very fluid. They, in turn, rapid change next reform system (this cycle, shorter and shorter after becoming the new party secretary hu. This fully explain commercializable properties not constructing and ` stable commodity. 'second, from this kind of instability, three-quarters of a mixed goods, in some of their properties, trade mark `' and some ` traded '(theso-called this fall commercializable, to the media monopolies category charming). The third kind ` throughout China capital inflows ` if we mean circulation 'society, so-called people are' British ziben - and collective capital. It is difficult to place detailed introducesthe current popular practice bound by this company obtains shell relates to Chinese media access media capital (through the domestic real estate world, not, publish, investment and (such as banking) become listed companies. I just want to say that government departments of the new policy emphasis goes across media, cross, and trans media merger between the region further blurred the line ` 'and ` public pure pure private' funds. Capital properties will be mixed into such degree, China will be remembered as the hybrids land. This leads me to my third observation: more and more economic consideration to infiltration policy to decide what cultural products were allowed to obtain a diversified financing structure. We are faced with the same old problems, from other grafting industry department's culture: at what level admiral economic ideology is the erosion of preferences China, there are political elite market vision unique socialist culture commodity economy is the foundation this mixed commodity increasingly complex system, a no vision not entirely theoretical, so often laugh at?International trade regulations at home against domestic cultural policiesThe above discussion fully demonstrated the dominance of the concept of Chinese cultural market policies. No matter how we evaluate the policy framework and the characteristics of any market discourse proof is, it was vital to the Chinese culture policy analysis (and lyricist for industrial) culture blue were told at home against international trade free debate culture exemption. Meaning, this kind of knowledge can offer is three times. First, it will provide the efforts to promote Chinese culture, policy makers, their argument, to help promote 'cultural center' profit margins to make policy. Secondly, it will suggest China cultural policy makers, research fields, including cultural trade influence competition policy and investment policy, tax law, services, and intellectual property system (" final report ", 5) in. Third, China is increasing pressure to comply with the international free trade agreement, it will be informed about the fact that other countries in Tunisia policymakers as Canada and ends development of economy (ditto, band 27) hold the same career, normative market is helpful to the domestic growth cultural industries.The last point is a tricky, because it might mistake me support at home the protectionist policies concerning a democratic countries poor. Of course this is not my intention. I'll be back soon this important point. First, rapid trade summary of the order of international cultural debate. Canada and the countries of the European Union opposes a media products. Britain's free trade rules, such as gatt culture and extensive cultural don't agree to release, besides audio-visual sector. But U.S. argued that cultural products trade is to release any other goods, and shall be subject to the unit did not exception. Of course China is Canada or France. Although every country has the right to protect its imports from countries replaced its cultural American culture, we cannot apply for to formulate policy debate of normal trade media notorious for a record of domestic review. Regime From this perspective, banned imports of amount of western culture content of Chinese citizens from denied to choose a filtering political and cultural development of democracy. Like Edwin baker scholars in legal research is quite thoughtful and points out: "free traders are correct, historically, some repressive regimes had tried to protect and promote cultural imagine, here is usually not only picky import restrictions but also have the same restrictions on freedom of expression of the serious internal" (baker, 2002,260). Similarly, China's media content all boycott liberalization should not and the European commission with equal Canada against trade protection media said, and is essential for maintaining citizens domestic cultural space of variety and growing ball (the European commission, 2000). In China, set up the case, limit the barriers to trade and investment flows in the audio-visual sector that is quite another matter. Therefore baker puts forward "some equipment other than the free trade is necessary to prevent picky government distortions" (baker, 254). He thinks, human rights law, but is not free trade law is the most feasible international policy documents, can one stone kills two birds - a country need to nourish the sensitivity of the domestic media pluralism and opennesscross-border cultural exchange.I think Chinese cultural policy makers can draw lessons from this international debate something else - some protectionist policies how it can help the healthy development of the alimentary domestic media. Policies, such as state subsidies andradio media place, screen the working hours and quota quotas in Western Europe and Canada. In view of this, the current Chinese policy media company of state-owned capital withdraw all from small medium, not a necessity for the development of f local media. Usually, the smallest and most minor media is the most independent of the mind. Leaving their the law of the jungle of the survival of the fittest for China's news gathering - fully prove - is to further to inspectors.The international debate about trade and culture is important, but in another respect Chinese policy makers. Because governments around the world continue to privatization and exogenous in every government service department and the boundaries between citizens and private with amazing speed redraw, this debate back to, public domain problem, one public culture is only a small part. What service and property duty to rationing, obviously this public responsibility should be private provision, must take back to policy makers in the agenda. As western scholars in beginning to reconsider must be obtained and market balance social (again, the American public opposition to the federal communications commission's ruling thought), China needs to realize the equality of access problems, including a public domain market acquisitions and public cultures of the moment. Therefore, it is imperative that we research the market state of established in China distinguish boundaries ` circulation 'cultural products from ` traded. Discuss what kind of policy will follow, if we devoted to the problem as public goods picture of what the public culture of China is related to the case? (I don't open some because ` 'and between historical equation ` state'). Finally, my big question is the cultural policy mode should be Chinese turn? Europe/Canada or the United States?第11 页共11 页。
经济学各学科专业名称中英文对照第一篇:经济学各学科专业名称中英文对照经济学各学科专业名称中英文对照 02经济学 Economics0201理论经济学 Theoretical Economics020101政治经济学 Political Economy020102经济思想史 History of Economic Thought020103经济史 History of Economic020104西方经济学 Western Economics020105世界经济 World Economics020106人口、资源与环境经济学Population, Resources and Environmental Economics0202应用经济学 Applied Economics020201国民经济学 National Economics020202区域经济学 Regional Economics020203财政学(含税收学)Public Finance(including Taxation)020204金融学(含保险学)Finance(including Insurance) 020205产业经济学 Industrial Economics020206国际贸易学 International Trade020207劳动经济学 Labor Economics020208统计学 Statistics020209数量经济学 Quantitative Economics020210国防经济学 National Defense Economics第二篇:河北工业大学专业名称中英文对照专业名称中英文对照土木工程:Civil Engineering结构工程:Structural engineering岩土工程:Geotechnical Engineer防灾减灾工程及防护工程:Disaster Prevention and Reduction Engineering and ProtectiveEngineering桥梁与隧道工程:Bridge and Tunnel Engineering市政工程:Municipal Engineering道路与铁道工程:Highway and Railway Engineering建筑与土木工程:Architectural and Civil Engineering交通运输工程:Communication and Transportation Engineering第三篇:职务名称中英文对照职务名称中英文对照首席技术执行官CTO/VP Engineering技术总监/经理Technical Director/Manager信息技术经理IT Manager信息技术主管IT Supervisor信息技术专员IT Specialist项目经理/主管Project Manager/Supervisor项目执行/协调人员Project Specialist / Coordinator系统分析员System Analyst高级软件工程师Senior Software Engineer软件工程师Software Engineer系统工程师System Engineer高级硬件工程师Senior Hardware Engineer硬件工程师Hardware Engineer通信技术工程师Communications EngineerERP技术/应用顾问ERP Technical/Application Consultant数据库工程师Database Engineer技术支持经理Technical Support Manager技术支持工程师T echnical Support Engineer品质经理QA Manager信息安全工程师Information Security Engineer软件测试工程师Software QA Engineer硬件测试工程师Hardware QA Engineer测试员T est Engineer网站营运经理/主管Web Operations Manager/Supervisor网络工程师Network Engineer系统管理员/网管System Manager/Webmaster网页设计/制作Web Designer/Production技术文员/助理Technical Clerk/Assistant职务名称中英对照(2)那么多职务你搞不清它们的英文名字?别着急,这就给你来一个办公室职务名称大搜罗,保证你下次再看到英文的时候不会弄错哦。
第一单元Business 企业profits利润economic system 经济体系capital 资本Factors of production生产要素labor劳动力entrepreneur 企业家physical resources物质资源Information resources信息资源planned economy计划经济market 市场market economy市场经济Input market投入市场output market产出市场capitalism资本主义privatization私有化Socialism社会主义demand需求supply供给law of demand需求法则Law of supply供给法则demand and supply schedule需求和供给表demand curve 需求曲线Supply curve供给曲线market price市场价格surplus过剩shortage 短缺Private Enterprise私有企业competition竞争perfect competition完全竞争monopoly垄断Monopolistic competition垄断竞争natural monopoly自然垄断business cycle商业周期aggregate output总产出Standard of living生活水平gross domestic product国内生产总值productivity生产率national debt国有债务Stability稳定inflation通货膨胀unemployment失业recession衰退Consumer price index消费者价格指数depression萧条fiscal policies财政政策monetary policies货币决策Stabilization policy稳定政策第二单元Ethics道德ethical behavior道德行为unethical behavior不道德行为business ethics商业道德Managerial ethics管理伦理social responsibility社会责任consumerism消费者至上主义collusion串谋Organizational stakeholders组织利益相关者whistle-blower内部举报人check kiting开空头支票insider trading内幕交易Obstructionist stance阻碍着立场defensive stance防伪立场accommodative stance顺应立场proactive stance积极立场Social audit社会审计第三单元Small business administration小企业管理局small business小企业entrepreneur企业家business plan商业计划Venture capital company风险资本公司franchise特许经营权corporation公司sole proprietorship独资企业Small-business investment company小企业投资公司small business development center小企业发展中心Unlimited liability无限责任limited partnership有限合伙关系limited partner有限合伙人general partner一般合伙人Limited liability有限责任tender offer股权收购double taxation双重课税professional corporation专业公司Closely held corporation封闭型控股公司publicly held corporation公众持股公司S corporation s型公司limited liability corporation有限责任公司multinational跨国公司Corporate governance公司治理stockholder股东stock股票preferred stock优先股Common stock普通股board of directors董事会chief executive officer首席执行官merger兼并Strategic Alliance战略联盟joint venture合资企业institutional investor机构投资者acquisition收购Employee stock ownership plan雇员持股计划divestiture剥离spin-off拆分第四单元Globalization 全球化import进口产品export 出口产品General Agreement on tariffs and trade 关贸总协定North American free agreement 北美自由贸易协定Europe Union 欧盟world trade organization 世界贸易组织Absolute advantage 绝对优势comparative advantage 比较优势National competitive advantage 国家竞争优势balance of trade 贸易差额Trade deficit 贸易赤字trade surplus 贸易盈余balance of payments 国际收支平衡Exchange rate 汇率euro欧元exporter 出口商Importer 进口商international firm国际企业multinational firm 跨国企业Independent agent 独立代理商licensing arrangement 许可协议branch office 分支机构Strategic Alliance 战略联盟foreign direct investment 外国直接投资quota 配额Embargo 禁运tariff 关税subsidy补贴Protectionism 保护主义local content law 本地内容法business practice law 企业业务法Cartel 卡特尔dumping 倾销第五单元Goal 目标strategy 战略corporate strategy 公司战略Business(or competitive)strategy 经营(或竞争)战略functional strategy 职能战略Mission statement 使命陈述书long-term goals 长期目标intermediate goals 中期目标Short-term goals 短期目标strategy formulation 战略制定strategic goal 战略目标SWOT analysis SWOT分析environmental analysis 环境分析organizational analysis 组织分析strategic plan 战略计划tactical plan 策略计划operational plan 经营计划contingency planning 应急计划crisis management 危机管理management 管理planning 计划organizing 组织directing 指挥controlling 控制top managers 高层管理者middle managers 中层管理者first-line managers 一线管理者technical skills 专业机能human relations skills 人际关系技能conceptual skills 概念思考技能decision-making skills 决策技能management skills 时间管理技能corporate culture 企业文化第六单元organizational structure 组织结构organization chart组织图chain of command 指挥链job specialization 工作专业化departmentalization 部门化profit center 利润中心customer departmentalization 客户部门化product departmentalization 产品部门化process departmentalization 过程部门化geographic departmentalization 地区部门化functional departmentalization 职能部门化responsibility 职能authority 职权delegation 授权accountability 责任centralized organization 集权式组织decentralized organization 分权式组织flat organizational structure 扁平式组织结构tall organizational structure 直线式组织结构span of control 控制幅度line authority 直线职权line department 直线部门staff authority 参谋职权staff members 参谋人员committee and team authority 委员会和团队职权functional organization 职能组织divisional organization 事业部组织division 事业部matrix structure 矩阵结构international organizational structure 国际化组织结构informal organization 非正式组织grapevine 葡萄藤intrapreneuring 内部创业第八章Human resource management人力资源管理job analysis工作分析job description工作描述job specification工作规范Replacement chart调配图employee information system雇员信息系统recruiting招聘internal recruiting内部招聘External recruiting外部招聘validation确认on the job training在职培训off the job training工作外培训Vestibule training模拟培训performance appraisal绩效培训compensation system薪酬体系wages工资salary薪水incentive program激励计划bonus资金merit salary system绩效工资制pay for performance按绩效付酬制profit sharing plan利润分享计划gainsharing plan收益分享计划pay for knowledge按知识付酬计划workers’ compensation insurance员工工伤补偿保险cafeteria benefit自助式福利计划equal employment opportunity平等就业机会equal employment opportunity commission平等就业机会委员会protected class受保护阶层affirmative平权措施计划sexual harassment性骚扰quid pro quo harassment交易性性骚扰hostile work environment不良工作环境骚扰employment at will雇用自由workforce diversity劳动力多样性knowledge workers知识型员工contingent worker临时员工labor Union工会labor relation劳资关系collective bargaining集体谈判cost of living adjustment生活费用调整方案wage reopener clause工资重新协商条款strike罢工economic strike经济罢工sympathy strike同情罢工wildcat strike自发罢工picketing纠察boycott联合抵制slow down怠工lockout停工strikebreaker破坏罢工者mediation 调停voluntary arbitration自愿仲裁compulsory arbitration强制仲裁第十章Marketing营销value估价utility效用consumer goods消费品Industrial工业品services服务relationship marketing关系营销external environment外部环境Substitute product替代品brand competition品牌竞争international competition国际竞争marketing manager营销经理Marketing plan营销计划marketing mix营销组合product产品product differentiation产品差异化Distribution分销target market目标市场marketing segmentation市场细分geographic variable地里变量Demographic variables人口变量Psychographic variables心理变量consumer behavior消费者行为brand loyalty品牌忠诚度Rational motives理性动机emotional motives情感动机data warehousing数据仓库data mining数据挖掘Industrial market工业市场reseller market经销商市场institutional market机构市场feature特征Value package价值包convenience good 便利产品shopping good选购产品specialty good特殊产品Expense item费用产品capital item 资本项目product mix产品组合product line产品线Speed to market加速上市product life cycle产品生命周期branding品牌推广branding awareness品牌意识National brand全国性品牌licensed brand特许品牌private brand自有品牌packaging包装第十三章Accounting会计bookkeeping记录controller总会计师financial accounting system财务会计系统Accounting information system会计信息系统management accounting system管理会计系统Certified public accountant注册会计师audit审计generally accepted accounting principles公认会计原则Management advisory services管理咨询服务private accountant私人会计asset资产Certified management accountant执业管理会计师liability负债owners‘equity所有者权益Double-entry accounting system复式会计系统financial statement财务报告balance sheet资产负债表Current asset流动资产liquidity流动性account receivable应收账款merchandise inventory商品库存Prepaid expense预付费用fixed asset固定资产depreciation折旧intangible asset无形资产Goodwill商誉current liability流动负债account payable应付账款long-term liability长期负债Paid-in capital实收资本retained earnings留存收益income statement损益表revenues收入Cost of goods sold产品销售成本gross profit总利润operating expenses营业费用operating income营业收入Net income净收入statement of cash flows现金流量表budget预算solvency ratio偿付能力比率Profitability ratio获利能力比率activity ratio活动比率liquidity ratio流动比率current ratio流动比率Working capital营运资金debt ratio负债比率debt-to-owners’ equity ratio权益负债比率debt负债Leverage杠杆经营return on equity权益回报率earnings per share每股收益inventory turnover ratio存货周转率Foreign currency exchange rate外币汇率。
1、political system reform 政治体制改革2、Economic system reform 经济体制改革3、Social system reform 社会体制改革4、Fiscal fixation system reform 财税体制改革5、The administrative system reform 行政体制改革6、The administrative and law enforcement system reform 行政执法体系改革7、The medical and health system reform 医疗卫生体制改革8、The cultural system reform 文化体制改革9、The judicial system reform 司法体制改革10、The science and technology system reform 科技体制改革11、the ecology system reform 生态体制改革12、the positive energy of reform 改革的正能量13、anti corruption uphold integrity 反腐倡廉14、economic responsibility audit 经济责任审计15、economic pattern 经济模式16、economic over heat 经济过热17、economic panic 经济恐慌18、economic plunder 经济掠夺19、economic protection 经济保护20、economic depression 经济萧条21、economic slack 经济衰退22、economic slide 经济滑坡23、economic resource 经济资源24、economic prediction 经济预测25、economic soar 经济腾飞26、economic punishment 经济制裁27、economic report 经济报道28、economic power 经济实力29、economic potential power经济潜力30、economic pressure 经济压力31、economic profit 经济利益32、economic cooperation 经济合作33、economic competition 经济竞争34、economic crisis 经济危机35、economic prosperity 经济繁荣36、economic cost/invest 经济投资37、economic crime 经济犯罪38、economic court 经济法庭39、economic cycle 经济周期40、economic data 经济数据41、economic decision 经济决议42、economic demand 经济需求43、economic discrimination 经济歧视44、economic diplomacy 经济外交45、economic disharmony 经济失调46、economic embargo 经济禁运47、economic expansion 经济膨胀48、economic giant 经济巨人49、economic structure 经济结构50、economic take-off 经济起飞51、the emerging market economic 新兴市场经济体52、the developing economy 发展中的经济体53、the economy in transformation 转型中的经济体54、the high-income economy 高收入经济体55、Economics of New structure 新机构经济学56、the continuing innovation of technology 技术的不断创新57、the upgrade of industry 产业的不断升级58、the constant improvement of the labour productivity 劳动生产力的不断提高59、the late-mover advantages of economic growth 后发优势经济增长60、gradual double-track system 渐进的双轨制61、shock treatment 休克疗法62、the subsidy policy of special production 特殊产品补贴政策63、comparative advantage 比较优势absolute advantage 绝对优势64、potential advantage 潜在优势65、growth potential 增长潜力66、comparative potential 相对潜力67、catching-up and overtaking strategy 赶超战略68、developing creating strategy 发展和创新战略69、human capital 人力资本71、the total amount of foreign trade 对外贸易总量72、the Asia-Pacific Regional Economic integration 亚太区域经济一体化73、the innovation and development of economic 经济创新发展the reform and growth of economic 经济的改革与增长74、to strengthen the construction of infrastructure and interconnectivity 加强全方面基础设施和互联互通建设hard connectivity 硬联接soft connectivity 软联接people to people connectivity 人与人联接APEC Business Travel Card APEC商务旅行卡75、economic reformation 经济改革76、new economic新经济77、economic of innovation 经济创新78、tolerated support 包容性支持79、urbanization 城镇化80、reasonable distribution of population 人口的合理分布81、optimize the allocation of public resource 公共资源的优化配置82、adjust the space layout of economic development 调整经济发展空间布局83、atmosphere controlling 大气治理84、decentralization of metropolis 去中心城市化85、the Bohai Economic Circle 渤海经济圈86、the Capital Economic Circle 首都经济圈87、regional development strategy 区域发展战略88、sustaining economic growth and promoting employment 保经济增长,促进就业89、AIIB- Asia infrastructure investment Bank 亚洲基础设施投资银行90、econometrics 计量经济学91、economics of management 管理经济学92、economics of agriculture 农业经济学93、economics of industry 工业经济学94、economics of commerce 商业经济学95、economics of consumption 消费经济学96、economics of energy 能源经济学97、economics of environment 环境经济学98、economics of human capital 人力资源经济学99、economics of information 信息经济学100、economics of innovation /creation 创新经济学101、economics of population 人口经济学102、produce more but consume less 高产低耗103、advanced with the times 与时俱进104、all-round well-off society 全面小康社会105、planned market economy 计划市场经济106、free market economy 自由市场经济107、monopoly capital 垄断资本108、financial market 金融市场109、financial crisis 金融危机110、crisis of confidence of 信任危机111、crisis management 危机管理112、financial incentive/stimulus 金融刺激113、4 trillion Yuan fiscal incentive 4万亿经济刺激计划114、inflation/expanding of currency 通胀115、increase the domestic demand to pull up the economic growth 扩大内需拉动经济增长Bretons Wood System-fixed exchanging rate 布雷顿森林体系116、consumer economics 消费经济学117、consumer’s association 消费者协会118、consumer’s satisfaction 消费者满足(顾客满意)119、consumer Protection Act 消费者保护法120、consumer Bill of Right 消费者权益法121、consumer price index(CPI)消费者物价指数122、shopping confidence index 购物信心指数123、stabilize the real estate market and stock market 稳定房地产市场和股票市场124、optimization of the economics structure 经济结构优化125、we are competitors,friends but not enemies 我们既是竞争者又是朋友但不是做人126、environment protection 环境保护127、reduction of exhausted and carbon dioxide emission 减少废气和二氧化碳排放128、energy conservation,emission control and environment protection 节能减排环保129、high growth,high pollution 高增长高污染130、resource saving enterprise 节能型企业131、resource hungry country 资源匮乏国家132、state environment protection standard 国家环保标准133、SEPA-State Environment Protection Agency 国家环保局134、SASAC-The State-owned Assets Supervision and administration Commission 国资委135、NDRC-national development and reform commission 国际发改委NGO-non-government organization 非政府组织NPO-non-profit organization 非营利组织136、sustainable development of 可持续发展137、non-renewable resource 不可再生资源138、pollution intensive goods 高污染产品139、tariff barrier/wall 关税壁垒140、overall national power/strength 综合国力141、per capital cultivated land 人均可耕地142、real income per capital 人均实际收入/人均可支配收入143、facing new opportunities and challenges 面对新机会和挑战144、a controversial issue 有争议的议题145、the inevitable result of social development 社会发展不可避免的结果146、the rapid development of economy 经济高速发展147、the advanced science and technology 先进的科学技术148、(in)all aspects of human life 人们生活的方方面面149、the increasingly fierce competition of 不断增长的激烈竞争150、we still have a long way to go 我们还有很长的路要走。
企业管理/经济管理专业英语名词ABC Classification ABC分类法Activity-Based Costing 业务量成本法/作业成本法ACRS (Accelerated cost recovery system) 快速成本回收制度Action Message 行为/措施信息AIS (AccountingInventoryBacklogCumulativeFixedPeggingTurnover7 库存周转次数Item 物料项目Item Record 项目记录Job Shop 加工车间Just-in-time (JIT) 准时制生产Lead Time 提前期前置期,指订单从收到具体明细到货到货仓收到落货纸这一段时间,可以用评估工厂的综合实力。
Level 层Load 负荷Lot for Lot 按需订货法LP (Linear programming) 线性规划Machine Loading 机器加载Make-to-order Product (MTO) 面向订单生产的产品Make-to-stock Product (MTS) 面向库存生产产品Manufacturing Resource Planning (MRP II) 制造资源计划Master Production Schedule (MPS) 主生产计划Material Requirements Planning (MRP) 物料需求计划MBO (Management by objective) 目标管理Net Change MRP 净改变式物料需求计划Net Requirements 净需求Oliver Wight MRP-II理论的创始人On-hand Balance 现在库存量Open Order 未结订单/开放订单Order Entry 订单输入Order Promising 订货承诺Pegging 反查Picking 领料/提货Picking List 领料单Planned Order 计划订单Post-deduct Inventory Transaction Processing (Backflush) 后减库存处理法/倒冲法Pre-deduct Inventory Transaction Processing 前减库存处理法Production Planning 生产规划编制Projected Available Balance 预计可用库存Gueue 队列Gueue Time 排队时间Regeneration MRP 重生成式物料需求计划Rescheduling Assumption 重排假设Resource Requirement Planning 资源需求计划Rough-cut Capacity Planning 粗能力计划Routing 工艺路线Safety Stock 安全库存Safety Time 保险期Scheduled Receipt 预计入库量Scrap Factor 残料率/废品系数Service Parts 维修件Shop Floor Control 车间作业管理Shrinkage Factor 损耗系数Time Bucket 时间段Time Fence 时界VE (value engineering) 价值工程Vendor Scheduling 采购计划法Work Center 工作中心Work in Process (WIP) 在制品ZBB (Zero based Budgeting) 零基预算Zero Inventories 零库存。
Mid-life Crisis? Venture Capital Acts Its AgeThe bursting of the Internet bubble, several years of unfriendly public markets, and changes in Wall Street and financial regulations have been hard on venture capital over the past decade. But not all the pressures facing the industry are external, especially in Silicon Valley. The venture community there is showing signs of middle age -- moving more slowly and cautiously than before, and hitting fewer home runs than it did in younger, leaner days. As a result, experts say, the sector is having trouble producing the robust performance long associated with it. This means investors need to look at venture capital, and its impact on their portfolios, in a new way.For context, consider that back in 1995, Fortune magazine published a story questioning whether venture capital was getting too big and institutionalized to do what it did best: Generate big returns for investors by finding an entrepreneur in a garage with a good idea, and giving him the money and support needed to grow. One sign of this unhealthy bigness, according to the article, was that the industry had raised an unprecedented $5 billion in 1994. By comparison, VC firms raised $7.5 billion in the first half of 2010, according to Dow Jones LP Source.To observers, the 2010 number represents both a comeback (firms raised nearly $1 billion less in the same period last year) and a rightsizing (the companies raised more than $14 billion in the first half of 2008, which is startling given the downward slide on Wall Street and in the economy as a whole later that year.)But the criticisms in the Fortune article -- that increasingly fat funds and accompanying fees were changing the venture firms' business model, and that the more money VCs raise, the harder it is to find companies that can generate big enough returns -- still hang over Sandhill Road (the Menlo Park, Calif., street where a number of firms are located). In 1995, $250 million constituted a "mega-fund"; today, it's not unusual for a single firm to have more than $1 billion under management (via overlapping funds) or for a single fund to be $500 million or more.This time around, the VC community is also faced with a potent cocktail of high purchase valuations, long holding periods and cheaper exits, which are knocking the firms for a loop. But those problems would go away, or become smaller, if fund sizes shrank. "The capital overhang has fluctuated a bit, but for the most part there is still a huge amount of money out there," says Bo Brustkern, a former venture capitalist who now runs Denver-based valuation firm Arcstone Partners. "It's a problem because it means that there's always money flowing through. Institutional investors look at thetop 25 firms and can't get in. They look at the next 25, and they're closed [too], so you go to the next 25 and on downward until you find a firm to put your money into."All of those firms -- the excellent, the good and the so-so -- compete to place their cash into companies that need large venture investments, and that have the potential to multiply them several times over. The trouble, of course, is that "there are not a lot of places to put $30 million," notes Chris Sacca, one of a handful of an emerging group of "super angels" who are raising small funds (anywhere from a few million dollars up to about $100 million) and investing in startups that need thousands of dollars, rather than millions, to get where they need to go.The competition to buy is keeping valuations inflated, according to experts. And the need to invest in six-figure chunks often means coming on board later in a startup's life cycle, when there's less risk and more ability to put large amounts of money to work. But at that point, it's also harder to attain the multiples the firm's investors, or limited partners, have grown used to.Moreover, the bigger the funds get, the less the general partners' financial interests are aligned with those of their investors. This is because firms get the same 1% or 2% annual management fee and 20% of returns (the "carry") that they did when their funds were much smaller. The carry was supposed to be how they made money, while the annual fee was meant to cover operating expenses during the years the money was being invested. But those expenses aren't likely to be three or five or seven times bigger just because a firm's latest fund is. So management fees have become an important source of profits for VC firms, especially those that have posted weak and negative returns to their investors in the post-2000 years. "Fund size is down, but not dramatically; they're still oversized because of that fee addiction," notes Sacca.Long-term TrendsThis is not to say that the venture industry's days are numbered or thatbushy-tailed entrepreneurs aren't finding the capital they need; far from it. But "the flow of new funds to VCs is constricting and the industry is consolidating," says Wharton professor of entrepreneurship Raffi Amit. In 2009, there were still more VC firms than there were in 1999, according to the National Venture Capital Association, but there were 10% fewer venture professionals and 15% fewer funds. This signals that "the dead wood is working itself out of the industry finally," Brustkern suggests. "You have all these firms that are victims of the delayed or never-happening exit. They invested in their companies years ago, and aren't getting fees anymore andhaven't raised a new fund, but have a fiduciary responsibility to keep their doors open until the fund winds down. They're the walking dead."Yet the industry is seeing plenty of the long-term trends and disruptive technologies that create opportunities.The life science sectors in the United States are still robust, and cleantech -- including clean energy, and environmental and green products and services -- is providing an entirely new and promising channel for venture money. Moreover, these companies seem well suited to receive money from today's bigger VC funds, notes David Wessels, an adjunct professor of finance at Wharton. Taking a new drug, medical device, or wind or solar technology from conception to market requires time and sizable sums of money. But the payoff on a breakthrough biotech therapy can be sizable. And cleantech companies have been able to do the nearly impossible lately: generate excitement in a depressed IPO market, as evidenced by Tesla's recentfirst-day run-up. "Tesla is a bellwether that people are interested in these alternative energy technologies," says Robin Vasan, a managing director at Mayfield, a Menlo Park, Calif.-based VC firm that has three energy technology companies in its portfolio.Meanwhile, Anthony Hoberman, who advises investors on venture investments at Glenrock Capital Advisors in New York, points out that several technology trends -- including the rise of wireless communication, social media platforms like Facebook, and cloud computing services for businesses and consumers -- are creating "an environment where venture capitalists tend to do well." The firms "invest in small companies that use their agility to overtake bigger, well-funded companies," he adds. "That agility is the advantage the VCs exploit, and it's no good during periods of slow, predictable change."Vasan, whose focus is software investments, concurs. The growth of social media, smartphones and tablet applications, and web-based software products for consumers and businesses are "probably five to ten year trends," he says. "Bets have been placed over the past year and more bets will be placed over the next year or two."Adjusting ExpectationsBut finding companies that are interesting and viable, and that will earn a good return for their founders, is not the same as identifying companies that will provide the multiples that venture investors are seeking.Conventional wisdom says that a VC firm has to expect about half of thecompanies in its portfolio to fail, a few to earn decent returns and one or two to hit home runs big enough to make the numbers work. Without a robust IPO market, however, those out-of-the-park homeruns are few and far between. The majority of VC-backed companies have been acquired in the past few years. Unlike with an IPO, where the sky is the limit if a company can generate enough buzz, there is a cap on how much an M&A deal is likely to net. With so many science and technology companies looking for acquirers, flusher buyers like Google, Amazon, Yahoo!, Microsoft and Johnson & Johnson can hold prices down.All in all, the exits VCs are managing to secure, even via the public markets, don't put them ahead of their losses and fees by big enough margins. "You can't have six failures if your successes are going to have a cap on them," Wessels points out.Look at the recent numbers: Venture-backed companies that went public in this year's second quarter took a median of 9.4 years to achieve liquidity, according to Dow Jones VentureSource. The $70 million median amount of venture capital these companies raised prior to liquidity was 65% higher than even a year ago.Meanwhile, in that same 2010 quarter, 15 IPOs by venture-backed companies raised $899 million, according to Dow Jones VentureSource. Seventy-nine M&A deals raised $4.3 billion in the same quarter. The IPOs had an average value of just under $60 million, while the M&A deals averaged only slightly less at $54 million. If one doesn't count Tesla, which raised large sums even by today's standards and accounted for $202 million of that IPO money, the 14 remaining deals only averaged $50 million apiece, trailing the M&A deals -- hardly the grand slams the sector needs to get its numbers up.The dot-com bubble "is becoming a distant event, and falling off the horizon for return calculations," Amit notes. Indeed, 2009 is the first post-bubble year to exclude 1999 from 10-year returns. Returns fell last year to a 1% loss, from a 35% gain as of the end of 2008. Five-year returns managed to outpace the public market indexes but still barely topped 4%. These are average numbers, but, Amit says, "most funds today are showing negative returns to their limited partners."For returns to pick up, "valuations have to come down, exit values have to go up or holding periods have to get shorter," Hoberman suggests. None of these events is likely to happen quickly, which means investors need to adjust their expectations. Reaping 30% returns is "unrealistic for any unleveraged investment," says Wessels, who believes funds can easily keep pace with the public markets, but didn't offer a prediction as to whether they could consistently beat them in the foreseeable future."Go back to 1990s and venture capital was about starting a company, making it large enough to have an impact on its own and taking it public so it would beWal-Mart or Procter & Gamble in 20 years," he says. "Lately, it's becoming a surrogate for internal R&D. Start-ups set out to build a product from scratch, prove it has legs with a small market and get swallowed by a larger company." So why invest in these illiquid, high-risk funds? "For diversification," he notes. "You're betting on stable returns and the opportunity to already be in the game in case something develops that will be the next big thing."FROM:National Library of Australia Cataloguing-in-Publication entryTitle: Mid-life Crisis? Venture Capital Acts Its Age / editor,Chunlai Chen.Published : 2010.08.18中文译文风险投资行业面临“中年危机”?过去十年来,互联网泡沫的破裂,公共市场持续数年的低迷,华尔街发生的巨大变化,以及金融监管措施的出台,让风险投资举步维艰。