Economic Recovery and Balance Sheet Normalization

Commercial terms 商业术语General terms 一般术语commerce, trade, trading 贸易inland trade, home trade, domestic trade, internal trade, interior trade 国内贸易international trade 国际贸易foreign trade, external trade 对外贸易,外贸terms of trade 贸易条件free-trade area 自由贸易区import, importation 进口importer 进口商export, exportation 出口exporter 出口商commercial channels 商业渠道customs 海关customs duty 关税quota 配额,限额item 项目,细目commercial transaction 买卖,交易manufacturer 制造商,制造厂middleman 中间商,经纪人dealer 经销商wholesaler 批发商retailer 零售商tradesman 零售商merchant 商人(英)批发商,(美)零售商concessionaire, licensed dealer受让人,特许权获得者consumer 消费者,用户client, customer 顾客,客户buyer 买主,买方stocks 存货,库存量purchase 购买,进货sale 销售bulk sale 整批销售,趸售wholesale 批发retail trade 零售业cash sale 现货hire-purchase 分期付款购买(美作:installment plan)competition 竞争competitor 竞争者competitive 竞争的unfair competition 不合理竞争dumping profit margin 倾销差价,倾销幅度trademark 商标registered trademark 注册商标registered office, head office总公司, 总店, 总部Market 市场home market 国内市场open market 公开市场black market 黑市marketing 销售学,销售业务,市场调查consumption 消费demand 需求outlet 销路offer 报盘,发价monopoly 垄断Management and organization组织管理foresight, forecast 预测budget 预算plan 计划planning 计划编制programme 计划,方案(美作:program)estimation, estimate, valuation 估价Accounting 会计结算accountant 会计师bookkeeping 簿记bookkeeper 簿记师double-entry bookkeeping 复式簿记single-entry bookkeeping 单式簿记account book 帐簿,会计簿册cashbook 现金出纳簿journal 日记簿statement of accounts 帐目表,帐单balance (sheet) 资产平稳表financial year, trading year 财政年度income and expenditure, receipts and expenditure, output and input 支出和收入assets 资产liabilities 债务,负债debit 借方turnover, volume of business营业额,销售额cash on hand 留存现金,库存现金cash balance 现金余额,现款结存credit balance 贷方余额debit balance 借方余额,借方差额deficit 亏空balance of trade 贸易差额,国际贸易平衡balance of payments (国际)收支,国际收支差额表Price 价格cost price 成本价factory price, manufacturer'sprice 出厂价net price 净价,实价price free on board 船上交货价purchase price 买价,进货价格sale price 卖价,销售价格wholesale price 批发价retail price 零售价fixed price 固定价格guaranteed price 保证价格cash price 现贷价格,现金价格market price 市场价preferential price 优惠价piece price, unit price 单位价格,单价price control 物价管制,价格控制maximum price, ceiling price最高价minimum price 最低价prime cost, first cost, first price,initial cost, initial price 最初成本price freeze 价格冻结price fixing 限价,限定价格price index 物价指数price fall 价格下降rise in price 价格上涨on a lump-sum basis 一次(整笔)总付的方法all-inclusive 总括General language 一般术语note 纸币coin 硬币denomination, face value 面值obverse side 正面reverse side 反面bank code letter 银行代号字母serial number 连续号run number 检验号码run letter 检验字母bank seal 银行行印bank number 银行号码treasury seal 国库库印series identification 系列号码inscription 签名Payment 支付sum 总数,全额amount 总数,总值bill 汇票(美作:check)bill of exchange 汇票promissory note 本票,期票pro forma invoice 估价单,估价发票voucher 凭单,收据receipt 收据advance (payment) 预付(款项)cash payment 现金支付,付现deferred payment, payment byinstalments 延期付款cash on delivery 交货付现,货到付款down payment 预付定金monthly payment 月度付款payment in kind 以实物付款payment in specie 以其真正形式付款refund, repayment 归还,调换证券payment in arrears,outstanding payment 拖欠款项remuneration 报酬,补偿compensation 赔偿,补偿Economic terms 经济词汇General terms 一般词汇economist 经济学家socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济liberal economy 自由经济mixed economy 混合经济political economy 政治经济学protectionism 保护主义autarchy 闭关自守primary sector 初级成分private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定concentration 集中holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic situation 经济形势infrastructure 基本建设standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞,萧条,不景气underdevelopment 不发达underdeveloped 不发达的developing 发展中的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(美作:checking-accountholder)cheque 支票(美作:check)bearer cheque, cheque payableto 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, nocredit 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, localcurrency] 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free exchange rates 自由汇兑市场foreign exchange certificate 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, stockbrokerage firm证券公司securities 有价证券share, common stock 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Credit 信贷short term loan 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Production 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, maintenancecosts 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apportionment of expenses 分摊费用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 earningcapacity 利润率,赢利率yield 产量收益,收益率increase in value, appreciation增值,升值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。

转：金融分析师（CFA）一级考试课本总结- Financial Statement Analysis阅读(375) 评论(0) 发表时间：2008年12月21日07:27本文地址：/blog/657383549-1229815661本文标签: turnover income equity Statement salesFinancial Statement AnalysisFS被investor和creditor有用，还有gov regulator，tax authority和其他，提供short-term liquidity, long-term earning power, growth opportunity和asset position of the firm. 还应该是relevent，timely，reliable，material和consistent允许time-series和cross- sectional 比较。

The Financial Account Standards Board(FASB)是美国的，建立了Generally Accepted Accounting Principle(GAAP)The International Organization of Securiies Commission(IOSC)建立跨过的disclosure标准The International Accounting Standards Board(IASB)目标是提供international uniformity, 虽然没有执行力，但很多国家还是采用IASB GAAP除了Balance sheet，income statement和statement of cash flow，分析师还应该看financial statement footnotes，statement of comprehensive income，statement of stockholders’ equity，proxy statement，supplementary schedules和management dicision and analysis(MD&A).独立auditor有doubts，就说qualified opinion；auditor能提供reasonable assurance证明报表没有material misstatement，就说unqualifiedrevenue和expense在earn和incur时候就实现了，不管cash flow是什么时候。

Englisha group of enterprisesaccelerating dividendaccounting assumptionaccounting estimatesaccounting foraccounting incomeaccounting periodaccounting policiesaccounting profitaccounting treatmentaccrualaccrual basisaccrual for employeeaccrued liabilitiesaccumulated amortizationaccumulated exchange differenceaccumulated profits or lossesaccumulating compensated absencesacquireeacquireracquisitionacquisition feeactive marketactual rateactuarial assumptionsactuarial gains and lossesacruarial present value of promised benefitsactuarial present value of promised retirement benefit actuarial reportactuarial techniqueactuarial valuationactuaryadditionaladditional considerationadministrative expensesadvanceaggregateaggregate valueallocateallowanceallowed alternative treatmentamortizationamortization methodamortization periodamortized costamountamount recoverableancillary costsannual reportanticipated futuer transactionsanti-dilutiveappropriationarm's length transactionasking priceassessassetassignmentassociateattributableauthorised for issueavailable-for-saleaverage carrying amountaverage ratebalance between benefit and costbalance sheetbalance sheet ratebalance sheet liability methodbank overdraftsbasic earnings per sharebeginning of the periodbenchmark treatmentsbeneficiarybest estimatebid bondsbid pricebillsbinding sale agreementboard of directorsbonusbonus issuebonus planborrowing aggreementsborrowing costbottom-up testbranchbrokeragebusiness combinationbusiness combination which is an acquisition business segmentbuy backbuying segmentcall optioncallablecallable debtcapcapitalcapital approachcapital asset pricing modelcapital commitmentcapital contributionscapital gaincapital maintenancecapital trasactionscapitalisationcapitalization issuescapitalization ratecarry forwardcarry forward of unused tax creditcarry forward of unused tax lossescarrying amountcarrying back a tax losscashcash basiscash equivalentscash flowcash flow riskcash flow statementscash generating unitcash in bankscash inflowcash on handcash outflowcertificates of depositchanges in accounting policieschanges in financial positioncharge againstchief executive officerclass of assetsclassificationclearing houseclosing ratecollateralcollateralised borrowingcollectabilitycollection costcombination of sharescombinecombined entitycombined resultcombining and segmenting construction contract combining enterprisecommissioncommitmentcommitment feecommodity contractcommodity future contractcmmodity-based contractcommon sharecomparabilitycomparable unconrolled price method comparative periodcompensated absencescompensationcompound instrumentcomputer softwareconcentration of credit riskconsiderationconsistencyconsolidated balance sheetconsolidated financial statementsconsolidated groupconsolidated income statementconsolidationconsolidation of sharesconsolidation procedureconstant rate of returnconstruction contractconstruction overheadconstructive obligationconsumablecontingenciescontingent assetcontingent commitmentscontingent gainscontingent liabilitiescontingent lossescontingent rentalcontingently issuable sharescontractcontractorcontractual obligationcontractual provisioncontractual rightcontributecontributioncontrolconventionconversion optionconversion rightconvertconvertibleconvertible bondscopyrightcorporate assetscorridorcostcost methodcost of acquisitioncost of an investmentcost of conversioncost of disposalcost of goods soldcost of inventoriescost of laborcost of purchasecost of salescost of sales methodcost recovery approachcost savingcost-plus contractcost-plus methodcosts of acquisitioncosts of materialcosts of registeringcosts to completecounterpartycreditcredit facilitiescredit riskcredit termcreditorcreditworthinesscumulative preference dividends cunulative preferred sharecurrency riskcurrency swapcurrency traslation differences cunrrent and expected profitabilty current assetscurrent costcurrent cost approachcurrent cost financial statements current interest ratecurrent investmentscurrent liabilitiescurrent periodcurrent salary approchcurrent service costcurrent taxcurtailmentcustomer loyaltydate of acquisitiondate of contributiondate of the reportdate of the valuationday-to-day activitydealing securitiesdebt defaultdebt instrumentdebt securitydebt-equity ratiodeclinedeductible temporary differences defaultdeferral methoddeferred compensationdeferred compensation arrangement deferred foreign exchange gain or loss deferred incomedeferred paymentdeferred payment termsdeferred revenuedeferred tax assetdeferred tax liabilitiesdeferred taxesdefined benefit liabilitydefined benefit obligationdefined benefit plansdefined contribution plansdegree of comparabilitydeliverydemand depositsdemonstrably committeddeposit withdrawaldepreciable amountdepreciable assetdepreciationdepreciation methoddepreciation ratederecognise(a financial instrument) derecognitionderivate financial instruments derivativedevelopment costdevelopment expenditure development phrasediluted earnings per sharedilutivedilutive optiondilutive potential ordinary shares diminishing balance methoddirect effectdirect increment costdirect investmentdirect labordirector methoddirect relationshipdirectly attributable expenditure dischargedisclosedisosurediscontinued operations disecontinuing operationdiscountdiscount ratedisposaldisposal considerationdisposal of subsidiariesdisposalsdistress saledistributiondistribution costsdividend incomedividend receivabledividend yielddividendsdividends policydocumentary creditdownstream transactionsearningsearnings per shareearnings-generating capacity economic benefitseconomic lifeeconomic performanceeffective dateeffective intesest methodeffective yieldeliminateembedded derivativeemployee benefitemployee benefit costemployee share ownership plan employment termination indemnityend of the periodentityequityaquity capitalequity compensation benefitsequity compensation plansequity financial instrumentequity instrumentsequity issueequity methodequity securitiesestimated valueevalateevents after the balance sheet dateexchange rateexchange controlsexchange differencesexchange lossexchange of assetsexecutionexecutory contractexercise dateexercise priceexisting useexpected growth rateexpected valueexpenditures carried forwordexpensesexperience adjustmentsexpiryexpiry dateexplanatory notesexplorationexposureex-rightsextend the termexternal customerextinguishextinguishment of debtextractionextraordinary itemsface of the balance sheetface of the income statementfair presentationfair valuefaithful representationfeefellow subsidiaryFIFO formulafinance chargefinance costsfinance incomefinance leasefinancial asset or liability held for trading financial assetsfinancial budgetingfinancial guaranteefinancial institutionfinancial instrumentfinancial interestfinancial liabilityfinancial or fiscal aidsfinancial performancefinancial policyfinancial positionfinancial reportfinancial reportingfinancial reviewfinancial rightsfinancial statementsfinancial structurefinancial supportfinancial yearfinancial year-to date basisfinancing activitiesfinancing arrangementfinancing devicefinished goodsfirm commitmentfirm purchase contractfirm sales contractfiscal policyfixed price contractfixed production overheadsfixed redemption valuefloating ratefloorforced transactionforeign activityforeign currencyforeign currency borrowingforeign currency hedgingforeign currency translationforeign entityforeign exchange gains and lossesforeign operationforeseeable lifeforgivable loansforward contractframeworkfranchise feefranchiseefranchisesfranchisorfrequency of actuarial valustionfull paidfundamental errorsfunding policyfunding riskfunds held for customersfurther costsfuture economic benefitsfuture contractgainsgeneral administrative expensegeneral disclosures(in financial statements) general price levelgeneral purchasing power approachgeneral purpose financial statementsgeneral salarygeographical segmentsgoing concerngoodwillgovernment assistancegovernment grantsgovernment procurementgrants related to assertsgrants related to incomegross carrying amountgross investment in the leasegross margin on salegross profitgroup administration pland(employee benefit) guarateed residual valueheadingshead-office expenseshedge accountinghedge effectivenesshedge itemhedginghedging instrumentheld for tradingheld-to-maturity investmenthire-purchase contracthistorical costhistorical cost systemhold harmless agreementholding companyhost contracthyperinflationhyperinflationary economyidentifiabilityidentifiable assertidentification of asserts and liabilitiesidentifyimmaterialimpairmentimpairment lossimpair of assetsimputed costimputed rate of interestincentiveinception of a leaseincidenceincomeincome approachincome from associatesincome statementincome statement liability methodincome taxincome tax assetsincome tax lawincome tax liabilitiesincome-producing assetsincremental borrowing rate of interest(lessee's) incremental shareindemnity claueseindirect methodindividual assetindividual liabilityinitial carrying valueinitial disclosure event(for a discontinuing operation) initial measurementinitial recognitioninsurance conractinsurance premiuminsurerintangible assetsintest cost (for an employee benefit plan)interest in joint venturesinterest incomeinterest or non-interest-bearing liabilities and provisions interest rate capsinterest rate callarsinterest rate floorsinterest rate implicit in a leaseinterest rate riskinterest rate swapinterest receivableinterest-bearing liabilityinterim financial reportinterim periodinternal management structureinternal organizational structureinternal profitinternally reported segmentinternally generated goodwilInternational Accounting Standard(IAS) International Accounting Standards Committee(IASC) intra-group transactioninventoriesinvesting activitiesinvesting enterpriseinvestmentinvestment earninginvestment performanceinvestment propertiesinvestment securitiesinvestment tax creditinvestor in a joint ventureinvoluntary liquidationissue of shareissued capitalitemjoint controljoint ownershipjoint productjoint venturejoint venture activitiesjoint venture agreementjointly controlled assetsjointly controlled entityjointly controlled operationjurisdictionlabourleaselease termlegal adviserlegal costslegal entitylegal mergerlegal obligationlegally enforceable rightlenderlender's returnlesseelessorletter of creditlevel yieldleveraged leaseliabilityliability methodlicenselicense feelicenseelicensing agreementlicensorlife insurance enterpriseLIFO formulaline-by-line reporting formatline-itemsliquidationliquidityliquidity riskloan syndication feeloan and receivables originated by the enterpriselong-term assetlong-term investmentlong-term loanlong-term receivableslosseslower of cost and market value maintenancemajority interestmanagementmandatory redemptionmanufacturing licencesmarginmarket interest ratemarket riskmarket valuemarketablemarketable securitiesmarketing rightmaster netting arrangement mastheadsmatchmatching conceptmatching of cost with revenues materalitymatrix appraochmatrix presentationmaturitymeasurementmeaurementmeasurement basesmedical costmergermineral extraction industries mineral rightminimum componentsminimum lease paymentsminority interestsmonetary assetsmonetary financial assetmonetary itemsmore likely than notmortgage servicing rightsmulti-employer(benefit) plans mutual fundsnature of expense methodnegative goodwillnegotiable papernet assets available for benefits net basisnet incomenet investmentnet investment in a foreign entity net investment in a leasenet lossnet monetery positionnet profitnet realisable valuenet result of operationnet selling priceneutralitynominal amountnominal considerationnon-cancellable leasenon-cash transactionnon-current assetsnon-marketable securitynon-monetary assetsnon-monetary benefitnon-monetary itemsnon-recoursenon-regencrative resourcesnormal capacity of production facilities note issuance facilitiesnotesnotes payablenotional amountobligating eventobligationoff-balance-sheet itemsoffer priceoffsettingon-balance-sheet itemsonerous contractoperating activitiesoperating assertsoperating costsoperating cycleoperating efficiencyoperating expensesoperating incomesoperating leaseoperating liabilitiesoperating policyoperating profitoperating segmentoptionoption contractoption pricing model valuationordinary activitiesordinary course of businessordinary itemordinary shareorganizational componentorganizational unitsoriginated loans and receivablesother claims payableother long-term employee benefitsother non-trade payablesoutright saleoutstandingoutstanding itemoutstanding sharesover the counter marketoverheadowener's equityownershippaid in capitalpar valueparent enterpriseparticipantspartly paidpartnershippast eventspast expensespast service costpatentpayablepayroll taxpensionpension planpercentage-of-completion methodperpetual debt instrumentsphysical wear and tearplan assets(for an employee benefit plan) pledgepoolpooling of interest methodportfoliopost-employment benefit planspost-employment benefitspotential benefitpotential ordinary sharepracticepredictabilitypreference sharepreferred capitalpremiumpre-opening costsprepaid expensepreparationprepaymentspresent obligationpresent valuepresent value of a defined benefit obligation presentationpresentation of financial statementprevious periodprice earings ratioprice quotationsprice riskpricingpricing modelprimary financial instrumentsprimary reporting formatprinciple-onlyprinciplepro forma informationpro rata basisprobable future economic benefitsprocessprocess of aggregationproduct life cycleprofit after taxprofit before taxprofit for the periodprofit sharingprofit sharing planprogress billingsprogress paymentproject managerprojected salary approchprojected unit credit methodpromissory notepronouncementproperty,plant and equipmentproportionate consolidationprospective applicationprovisonprovison for lossesprovision for taxes payableprovision for restructuringprudencepublic documentpublicly tradedpublishing titlepurchasepurchase methodpurchase priceput optionqualified actuaryqualifying assetsquotaquotationquoted market pricerates of returnraw materialsreal estaterealisable valuerealized profit and loss reasonable approximation reasonable profit allowance rebatesrebuttable presumption receiptsreceivablerecognitionrecognition criteria reconciliationrecoverrecoverabilityrecoverable amountredeemrediscountreductionrefinancingrefinancing agreementrefundregular way contract regulatorsreguilatory authorities reimbursementrelated partiesrelated partiy disclosures related partiy relationship related partiy transaction relevancereliabilityreliability of measurement reliable estimateremaining useful life remeasurerenewablerentalsreorganisation of the group repaymentrepayment of share capital replacement cost of an asset reportable segmentreporting currencyreporting datereporting enterprisereporting on a net basis reporting periodreporting practicerepricing daterepurchase agreementresale price method reschedule paymentsresearchresearch and development cost research phaseresidual valuationresidual valueresource embodying economic benefitsrestatementrestructure of the grouprestructuringresult of operationresults of operating activitiesretail methodretained earningsretentionretirementretirement benefitretirement benefit costsretirement benefit planretrospective applicationreturn of investmentreturn on capitalreturn on investmentreturn on plan assets(of an employee benefit plan) return on turnoverrevaluationrevaluation surplusrevalued amount of an assetrevenuereversalreverse acquisitionreverse purchase agreementreverse share splitreverse stock splitreversedreviewrewardrewards associated with a leased assetright issuerisk diversificationrisk exposurerisk poolingrisks associated with a leased assetroyaltysale and leaseback transactionsalessales revenuesecondary segment reporting formatsecured liabilitiessecuritisationsecuritized assetssegmentsegment accounting pilicessegment assetssegment disclouresegment expensesegment liabilitysegment reportingsegment resultsegment revenuesegmentalselling costsselling priceselling segmentsensitivityseparabilityseparate acquisitionseparate financial statementset-offsettlement valueshareshare capitalshare optionshare option planshare premiumshare splitshare warrantshareholder's equityshareholder's interestsshort sellershort-term employee benefitssick paysignificant influencesignificant transactionsinking fund arrangementsite labor costsite supervisionsocial security arrangementsocial security contributionsolvencyspecial participation rightspin-offspot ratestaff coststages of vertically integranted operations stamp dutystandard cost methodstandard letters of creditstanding interpretation committeestart-up coststate (employee benefit ) planstated interest ratestated valuestatement of accounting policystatement of changes in equitystock dividendstock optionstock purchase planstock aplitstraight-line methodstrategic investmentsubleasesubsequent changesubsequent costsubsequent expendituresubsequent measurementsubsidiariessubstance over formsubventionsucessive share purchasessum-of-the-units methodsupervisory non-management directorssuretysurplussurplus fundswapswap contractsynergysynthetic instrumentsystematic methodtangible assetstax assetstax basetax benefittax liabilitytax losstax loss for carry backtax loss for carry forwardtax payabletax planning opportunitiestaxable entitytaxable incometaxable profittaxable temporary differencetaxationtaxes on incometemporary investment termtermterminationterminationg benefitstermination indemnitiesthresholdtimelinesstime-weighted factortiming differencestitle to assetstop-down testtotal carrying amounttotal return swaptrade and other payablestrade and other receivablestrade discounttrade discount and rebatetrade investmenttrade liabilitiestrademarktransaction costs (financial instruments) transanction in foreign currencytransfertransfer pricetransitional liability ( defined benefit plans) transitional provisiontreasury sharestrue and fair viewtrust activitiestrust fundtrusteesultimate redemption valueunderlyingunderlying financial instrumentunderlying primary financial instrument understandabilityunearned finance incomeunguaranteed residual valueunit of production methoduniting of interestsunquotesunrealized gainunrealized lossunrealized profitunused tax creditunusual itemupstream activitesupstream productupstream transactionsuseful lifevacation payvalid expectationvaluationvariable production overheadsventurervested employee benefitsvoting rightwarrantwarrantywarranty costswarranty provisionsweighted average cost formulasweighted average cost methodwelfare planwholly-owned subsidiarywithholding taxwork in progresswork performed by the enterprises and capitalised working capitalwrite backwrite downwrite offwrite-down investories on an item by item basis writeryield企业集团加速股利会计假设会计估计会计处理，会计核算会计收益会计期间会计政策会计利润会计处理应计权责发生制，应计制应计雇员费用应计负债累计摊销额累计汇兑差额累计损益累计带薪缺勤被购方购买方购买，收买，购并购买费用活跃市场实际汇率精算假设精算损益承诺福利的精算现值承诺退休福利的精算现值精算报告精算技术精算估价精算师追加的，额外的额外对价行政费用预收款，预付款加总，汇总，总计加总价值分配，分摊备抵，折让允许选用的处理方法摊销摊销方法摊销期摊余成本金额可收回金额，可补偿金额辅助费用年度报告，年报预期未来交易反稀释分配，分拨正常交易，公平交易要价评价，评估资产产权转让联营企业归属于批准报出可供出售的平均账面金额平均汇率收益与成本的平衡资产负债表负债法银行透支基本每股收益期初基准处理方法受益方最佳估计投标保函出价票据约束性销售协议董事会奖金，红利红股奖金计划借款协议借款费用自下而上测试分支机构经纪人佣金，经纪人业务企业合并购买式企业合并业务分部回购采购分部看涨期权，买入期权可赎回的可赎回债券（利率）上限资本资本法资本资产定价模型资本承诺资本投入资本利得资本保全资本交易资本化资本化发行资本化比率结转后期未利用的税款抵扣结转后期未利用的可抵扣（应税利润额的）亏损结转后期账面金额可抵扣（应税利润额的）亏损抵前现金收付实现制现金等价物现金流量现金流量风险现金流量表现金产出单元银行存款现金流入库存现金现金流出存单会计政策变更财务状况变动借记，计入首席执行官，行政总裁，总经理资产类别归类，分类清算所期末汇率可回收性收账费用并股合并合并实体合并经营成果合并和分立的建造合同参与合并的企业佣金承诺承诺费，承约费商品合同商品期货合同以商品为基础的合同普通股可比性不加控制的可比价格法比较期间带薪缺勤补偿，报酬复合金融工具计算机软件信用风险集中对价一致性合并资产负债表合并财务报表合并集团合并收益表合并并股合并程序固定回报率建造合同施工间接费用推定义务易耗品或有事项或有资产或有承诺或有利得或有负债或有损失或有租金或有可发行股合同，合约承包商合同义务合同条款合同权利注资，出资出资，提存金控制惯例转换期权转换权转换可转换可转换债券版权总部资产区间成本成本法购买成本，收买成本，购并成本处置成本销售成本存货成本人工成本采购成本销售成本销售成本法成本回收法成本节省成本加成合同成本加成法购买成本材料成本注册费用完工尚未发生的成本对应方贷记，贷项信用便利信用风险赊销期限债权人信用可靠度累积优先股股利累积优先股货币风险货币互换货币折算差额当期和预期获利能力流动资产现行成本现行成本法现行成本财务报表现行利率短期投资流动负债当期当期工资法当期服务成本当期税金缩减顾客信赖，顾客忠诚购买日，收买日，购并日出资日报告日评估日日常活动交易性证券债务拖欠债务性工具债务性证券债务-权益比率下跌可抵扣暂时性差异违约递延法递延酬劳递延酬劳安排递延汇兑损益递延收益递延付款递延付款条件递延收入递延所得税资产递延所得税负债递延所得税设定受益计划设定提存计划可比程度交付，交割，交货；送达活期存款明确承诺提取存款应折旧金额应折旧资产折旧折旧方法折旧率终止确认（某一金融工具）终止确认（某一金融工具）衍生金融工具衍生工具开发费用开发支出开发阶段稀释每股收益稀释稀释选择权稀释性潜在普通股余额递减折旧法直接影响直接增量费用直接投资直接人工直接发直接关系可直接归属的支出解脱，解除披露披露已终止经营终止经营折价，折扣，贴水折现率处置处置收入子公司的处置处置亏本销售分派，分配销售费用，分销费用股利收益应收股利股利率股利股利政策跟单信贷下游交易，下销交易收益每股收益，每股盈利获利能力经济利益经济寿命经济业绩生效日期实际利率法实际收益率消除嵌入衍生工具雇员福利雇员福利费用期末实体权益权益资本权益计酬福利权益计酬计划权益性金融工具权益性工具股份发行权益法权益性证券估计价值评价，估价资产负债表日后事项汇率外汇管制汇兑差额汇兑损失资产交换执行待执行合同行使日行使价格现有用途，现行用途预期增长率预期价值，预期价值法结转后期的支出费用经验调整失效，满期，终止满期日，终止日说明性注释勘探风险敞口除权展期外部客户消除消除债务采掘非常项目资产负债表表内收益表表内公允表述，公允列报公允价值真实反映费，手续费伙伴子公司先进先出法筹资费用筹资成本融资收益融资租赁为交易而持有的金融资产或负债金融资产财务预算财务担保金融机构金融工具财务权益金融负债财务或财政援助财务业绩财务政策财务状况财务审阅，财务审核财务权利财务报表财务结构财务支持财务年度财务年度年初至今基础筹资活动筹资安排筹资手段产成品确定承诺确定购买合同确定销售合同财政政策固定造价合同固定制造费用固定赎回价值浮动利率，浮动汇率（利率）下限强制性交易国外业务外币外币借款外币套期外币交易国外实体汇兑损益国外经营预计寿命饶让贷款远期合同框架特许权费受让人（接受特许权人）特许权费特许人（授出特许权人）精算估价周期全额支付重大差错注资政策注资风险代客持有资金追加费用未来经济利益期货合同利得一般行政费用（财务报表中）一般披露要求一般物价水平一般购买力法通用财务报表一般工资水平地区分部持续经营商誉政府援助政府补助政府采购与资产相关的政府补助与收益相关的政府补助账面总金额融资租赁投资总额销售毛利毛利指南标题总部的费用套期会计套期有效性被套期项目套期套期工具为交易而持有持有至到期的投资租购合同历史成本历史成本制度损坏责任转移协议控股公司主合同恶性通货膨胀恶性通货膨胀经济可辨认性可辨认资产资产和负债的认定认定，辨认不重要减值减值损失资产减值推算成本，假计成本估算利率奖励租赁起始日发生率收益收益法来自联营企业的收益收益表收益表负债法所得税所得税资产所得税法所得税负债产生收益的资产（承租人）增量借款利率增量股份豁免条款间接法单个资产，个别资产单个负债，个别负债初始账面价值（终止经营的）初始披露事项初始计量初始确认保险合同保险费承保人无形资产（雇员福利计划的）利息成本合营企业中的权益利息收益附息或不附息的负债与准备利率上限利率上下限组合利率下限租约中的内含利率利率风险利率互换本金剥离中期财务报告中期内部管理结构内部组织结构内部利润内部报告分部自创商誉国际会计准则国际会计准则委员会集团内部交易存货投资活动投资企业投资投资收益投资业绩投资性房地产投资性证券投资税款抵减合营中的投资者非自愿清算股票发行已发行股本项目共同控制共同拥有合营产品合营企业合营活动合营协议共同控制资产共同控制实体共同控制景扬管辖区域，管辖范围人工租赁租赁期法律顾问律师费用法律实体法定兼并法定义务法定执行权贷款人出借方回报承租人出租人信用证平均收益率杠杆租赁负债负债法许可证许可证费，执照费许可证受让人许可协议许可证让予人人寿保险企业后进先出法逐项报告格式单列项目清算流动性流动性风险。

社会政治与经济类英语热点词块翻译Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese characteristics建设有中国特色的社会主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心,两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇,深化改革,wider to the rest of the world, promoting development, maintaining stability扩大开放,促进发展,保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s li ving standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革Planning system 计划管理体制Transferring the function of government 转换政府职能Open door policy 开放政策Open economy 开放经济Open-door to the outside world 对外开放Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金,先进技术和managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制Special administrative region 特别行政区Contract responsibility system with remuneration linked 家庭联产承包责任制to the householdNarrowing the gap between the rich and poor 缩小贫富差距Eliminate poverty 消除贫困Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 经济和市场经济Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分State-owned economy 国有经济Non-state economy 非国有经济Collective economy 集体经济Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续,快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济Developed market economy 发达的市场经济Developing market economy 发展中的市场经济Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济Mixed economy 混合经济Regional economy 地区经济Internal-oriented economy 内向型经济Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济,多样化经济Economic situation 经济形势Economic cycle 经济周期Economic fluctuation 经济波动Economic miracle 经济奇迹Economic take-off 经济起飞Economic recovery 经济复苏Economic potential 经济潜力Economic sanction 经济制裁Global economy 全球经济Economic globalization 经济全球化Integration of world economy 世界经济一体化International economic integration 国际经济一体化New international economic order 国际新经济秩序Multi-polarization of world economy 世界经济多极化Economic community 经济共同体MACRO-CONTROL 宏观调控Strengthen macro-control 加强宏观调控Soft landing 软着路Macro-economic situation 宏观经济形势Macro control and micro invigoration 宏观控制与微观搞活Control of overall volume and economic restructuring 总量控制与经济结构调整Tight control on investment in fixed assets 紧缩固定资产投资控制Tight financial and monetary policy 从紧的金融货币政策Moderately tight monetary policy 适度从紧的货币政策Moderately tight credit policy 适度从紧的信贷政策Loosening tight monetary policy 放松紧缩的货币政策Adequate amount of the money supply 适度货币供应量Excessive amount of currency issue 过度货币发行量Maintain monetary stability 保持货币稳定Cheap money policy 低息货币政策Adjustment of interest rate 利率调整Cut interest rate 降低利率Control of interest rate 利率控制Deflation policy 紧缩政策Market intervention 市场干预State intervention 国家干预Administrative interference 行政干预Administrative intervention 行政干预Administrative measure 行政措施Economy measure 经济手段Risk-control mechanism 风险控制机制Overheated economy 过热的经济Consumer price index 消费品价格指数Commodity price index 商品物价指数Retail price index 零售物价指数Average price index 平均物价指数Cost-of-living index 生活费用指数Control of inflation 通货膨胀控制Demand-pull inflation 需求拉动的通货膨胀Double digit inflation 两位数字通货膨胀Excessive inflation 过度的通货膨胀Galloping inflation 恶性通货膨胀Hyperinflation 极度通货膨胀Hidden inflation 隐性通货膨胀Structural inflation 结构性通货膨胀Stagflation 经济停滞型的通货膨胀Inflation factor 通货膨胀因素Inflation of credit 信用膨胀Inflation rate 通货膨胀率Inflationary pressure 通货膨胀压力Curb inflation 抑制通货膨胀Curb the real estate craze 抑制房地产热Development zone craze 开发区热Overall demand and supply 总需求和总供给Balance between supply and demand 供需平衡Supply and demand relation 供求关系Supply over demand 供过于求Supply exceeds demand 供过于求Economic crisis 经济危机Economic depression 经济萧条MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理Establish a system for the management, supervision 建立国有资产管理,监督和营运体系and operation of State assetsReform of management of state-owned property 国有资产管理体制改革Clearly defining property rights, specifying rights and 产权清晰,责权明确,政企分开, responsibilities, separating ownership from daily 管理科学management and adopting scientific managementRegulation on the supervision and management 国有企业监督管理条例of the state-owned enterprisesLaws and regulations on the administration of 国有资产管理法律法规state-owned propertyOperate independently, assume sole responsibility 自主经营,自负盈亏,自我发展, for its profits and losses, seek self-development 自我约束and self-relianceUphold the principle of separating the functions of 坚持政企分开的原则,转变政府government from those of enterprises and alter the 经济管理职能government’s role in economic managementSafeguard state property 保卫国有资产Preserve and increase value and prevent losses 保值增值防止流失Prevent the drain of State-owned property 防止国有资产流失Reform of property rights system 产权制度改革Definition of property rights 产权界定Clarification of property rights 明晰产权Registration of property rights 产权登记Annual checks of the registration of property rights 产权登记年检Certificate of title 产权证书Change of registration 变更登记Change of title 产权变更Transfer of property rights 产权转让Transaction of property rights 产权交易Property rights transfer agency 产权交易机构Inspection of assets 资产清查Re-evaluation of fixed assets 固定资产重估Asset appraisal 资产评估Productive assets 经营性资产Non-productive assets 非经营性资产Return on assets 资产收益Balance sheet 资产负债表Consolidated balance sheet 合并资产负债表Reform of State-Owned Enterprises国有企业改革Step up efforts to reform State-owned enterprises 加大国有企业改革力度Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组promote re-arrangement of assets and raise the 提高国有经济的总体素质overall quality of the State sector of the economyConcentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和enterprises and enterprises groups 企业集团Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团groupsReform, reorganization and upgrading 改革,改组和改造Re-organization, association, merger, joint 改组,联合,兼并,股份合作制partnership, leasing, contract operation 租赁,承包经营和出售and sell-offManage well large enterprises and adopt a flexible 抓好大的,放活小的policy towards small onesGive small State-owned enterprises greater freedom 放活国有小企业Standardize bankruptcy procedures, encourage 规范破产程序,鼓励企业兼并, merging of enterprises and promote re-employment 促进再就业Allow money-losing enterprise to merger 允许亏损企业兼并或破产or go bankruptDispersion of redundant employees 分流富余人员Re-employment funds 再就业基金Conscientiously strengthen the operation and 切实加强企业经营管理management of enterprisesStrengthen financial management of enterprises 强化企业财务管理Tighten control over extrabudgetary funds 加强预算外资金管理Increase capital and reduce debts through various 多渠道增资减债channelsStrive to help enterprises eliminate losses and 抓好企业扭亏增盈increase profitsDevelop various modes of operation and marketing 发展多种营销方式Alleviate enterprises’ social burdens 减轻企业的社会负担By tapping the potential and upgrading the 通过挖潜改造technologyMechanism for selecting the superior and eliminating 优胜劣汰机制the inferiorEnjoy more decision-making power 享有更多的决策权Allow employees to hold some shares 允许职工持股Give more productive enterprises the power to engage 给更多的生产企业自营出口权in export independentlyProtect the interests of the working class 保护工人阶级利益Technological upgrading 技术改造Reform of state-owned enterprise社会政治与经济类英语热点词块翻译(2)BBaby bond 小额股票Background 背景background investigation 背景调查background material 背景材料Bad 坏的bad account 坏帐,呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额,结余,差额,平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类balance sheet evaluation 资产负债表评价closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额summary balance sheet 资产负债汇总表Bank 银行all-purpose bank 通用银行bank account balance 银行存款余额bank balance sheet 银行财务状况表bank credit 银行信贷bank debt 银行债务bank discount rate 银行贴现率bank holding company 银行控股公司bank interest 银行利息bank line 银行信用额度bank loan 银行借款bank rate 银行贴现率bank reserve 银行准备金bank’s buying rate 银行买价bank’s call loan 银行同行拆借bank’s sellin g rate 银行卖价clearing bank 清算银行commercial bank 商业银行cooperative bank 合作银行mortgage bank 抵押银行Banking 金融,银行业banking institution 金融机构Banking Law 银行法banking sector 银行部门Bankrupt 破产bankrupt’s assets 破产者的财产Bankruptcy 破产act of bankruptcy 破产法案arrangement in bankruptcy court 迫产法庭调解bankruptcy administrator 破产管理人bankruptcy amendment act 破产修正案bankruptcy code chapter 7--- liquidation 破产法第7 章(清算) bankruptcy code chapter 11--- reorganization 破产法第11章(重组) bankruptcy court 破产法院bankruptcy debtor 破产债务人bankruptcy judge 破产判决bankruptcy law 破产法bankruptcy notice 破产公告bankruptcy ordinance 破产条例bankruptcy petition 要求宣布破产bankruptcy proceedings 破产程序bankruptcy rules 破产规定bankruptcy trustee 破产受托人declaration of bankruptcy 宣布破产Bargain 议价,讨价还价Basic 基本的,基础basic account 基本帐户basic accounting unit 基本核算单位Bear 空头,卖空bear account 空头帐户bear market 熊市,淡市bear transaction 空头交易Beat 还价,杀价Below par 低于票面价值Benchmark 基准Benefit 利益,受益,福利,津贴benefit country 受惠国benefit fund for employees 职工福利基金benefit program 福利计划Benefited 受益的benefited party 受益方Benevolent fund 慈善基金Beta 贝塔(与股票相关的)系数beta risk measurement 贝塔风险系数测定Bid 投标,报价,出价bid bond 投标押金bid opening date 开标日期bid price 买方出价call for bid 招标invite bid 招标Bidder 投标人,投标商Bidding 投标,出价bidding documents 标书Big Board 指美国纽约股票交易所Big Six 指美国六大会计事务所Big Three 指美国三大汽车公司Bilateral 双边的bilateral agreement 双边协议bilateral loans 双边贷款bilateral trade 双边贸易Bill 票据,帐单,发票,钞票bill receivable account 应收票据帐户treasury bill 国库债券Black 黑色的,黑市的blank market price 黑市价格black market transaction 黑市交易Blank 空白的blank check 空白支票Blanket 一揽子的blanket insurance 统括保险blanket mortgage 一揽子抵押Blue chip 兰筹股Blue-chip share 头等股票Blue-chip stock 热门股票Blue-collar worker 兰领工人Blue-sky law 兰天法(防欺诈凭空发行股票的法律) Board 董事会,委员会,理事会board chairman 董事长board meeting 董事会议board of administration 董事会,理事会board of arbitration 仲裁委员会board of audit 审计委员会board of directors 董事会,理事会board of executive director 执行董事会,执行委员会board of manager’s 理事,董事board of supervisors 监事会board of trustees 受托委员会Bond 债券,证券,公债bond broker 债券经纪人bond creditor 债券债权人bond discount 债券折价bond issue 债券发行bond market 债券市场bond premium 债券溢价bond rating agency 债券评级机构bond yield 债券收益callable bond 通知偿还债券convertible bond 可转换债券government bond 政府债券junk bond 拉圾债券listed bond 挂牌债券,上市证券mortgage bond 抵押债券municipal bond 市政债券preference bond 优先债券,优先股registered bond 记名债券treasury bond 国库债券unlisted bond 未挂牌债券,未上市证券Bonded 保税的,有抵押的bonded area 保税区bonded factory 保税工厂bonded goods 保税货物bonded warehouse 保税仓库Bonus 奖金,红利,津贴bonus issue 发放红利股bonus-percentage of profit 利润率分红bonus share 分红股,红利股Book 书籍,帐簿,记帐,定票,订货book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值Boom 繁荣,景气Borrow 借入borrow money on credit 信用借款Borrowed 借入的borrowed capital 借入资本borrowed funds 借入资金borrowed reserve 借入准备金Borrowing 借款,借用borrowing cost 借款成本borrowing limit 借款限额borrowing rate 借款利率Bottleneck 瓶颈Boycott 抵制boycott foreign goods 抵制外国货Branch 分支机构,分公司,分行branch balance sheet 分支机构资产负债表branch financial statement 分支机构财务报表Brand 商标,牌号brand equity 商标资产,品牌资本brand mark 商标brand share 品牌市场占有率brand value 商标价值Breach 违反,不履行breach of agreement 违反协议breach of contract 违反合同Break-even analysis 损益两平分析Break-even point 损益两平点Breakdown 按细目分类Bribe 贿赂Bribee 受贿人Briber 行贿人Bribery 行贿,受贿Broker 经济商Budget 预算budget accounting 预算会计budget act 预算法案budget deficit 预算赤字budget message 预算咨文budget of central government 中央预算budget of local government 地方预算budget planning 编制预算Budgetary 预算的budgetary account 预算帐户budgetary revenue 预算收入Build 建立build modern enterprises system 建立现代企业制度Bull 买方,买空,多头bull market 牛市,涨市Burden 负担social burden 社会负担Bureau 局administrative bureau of state-owned property 国有资产管理局Business 营业,经营,商业,企业,业务business administration 企业管理,工商管理business assets 营业资产business competition 商业竟争business credit 商业贷款business efficiency 经济效率business entity 企业实体business ethics 商业道德business license 营业执照business management 企业管理business performance 经营成绩business policy 经营方针business representative 商务代表business risk 经营风险business strength 业务实力business tax 营业税business valuation 经济评价,企业评估Buy-back agreement 回购合同Buy in stock 购入股票Buyer 买方buyer behavior 买方行为buyer’s credit 买方信贷buyer’s market 买方市场CCancel 取消,作废cancel a contract 取消合同cancel a debt 销帐Cancellation 注销,解约cancellation amount 注销金额Canceled 已注销,已取消Candidate 候选人,候选者candidates for acquisition 收购候选对象Capacity 能力capacity of competition 竟争能力capacity to pay 支付能力credit capacity 偿债能力paying capacity 支付能力purchasing capacity 购买力Capital 资本,股本additional paid-in capital 追加股本金borrowed capital 借入资本business capital 企业资本capital account 资本帐户capital accumulation 资本积累capital appreciation 资本增值capital and liability ratio 资本负债比率capital appreciation 资本增值capital assets account 资本资产账户capital authorized 法定资本,核定资本capital budget 资本预算capital construction investment 基本建设投资capital cost 资本成本,资本费用capital credit certificate 资本信用证书capital deficit 资本亏损capital export country 资本输出国capital in cash 现金资本capital in budget 预算内资金capital increase 增资capital input 资本投入capital investment 资本投资capital lease 资产租赁capital loan 资本借贷capital loss 资本损失capital market rate 资本市场利率capital net worth 资本净值capital paid in 实收资本,已缴资本capital ratio 资本比率capital reorganization 资本重组,资本改组capital reserve 公积金,准备金capital shortage 资金短缺capital stock 股本,股金总额capital structure 资本结构capital surplus 公积金,资本盈余capital transfer tax 资本转移税capital turnover 资金周转,资本周转capital value 资本价值circulating capital 流动资本,流通资本commodity capital 商品资本constant capital 不变资本corporate capital 公司资本current capital 流动资本dead capital 呆滞资本disposable capital 闲置资本entity capital 自有资本financing capital 金融资本group capitals 集团资本idle capital 呆滞资本monetary capital 货币资本net working capital 净流动资金nominal capital 名义资本,额定资本original capital 原始投资private capital 私人资本production capital 生产资本return on capital 资本收益率share capital 股本venture capital 风险资本,投机资本weighted average cost of capital(WACC) 加权平均资本成本Capital-intensive 资本集约型的,资本密集型的Capitalization 资产化capitalization rate 资产化率capitalization ratio 资产构成比率Carry-over 结转carry-over of losses 亏损结转carry-over of stock 库存结转Cash 现金cash account 现金帐户cash assets 现金资本cash audit 现金审计cash balance 现金余额cash equivalent 视同库存现金cash flow analysis 现金流量分析cash in bank 银行现金cash in hold 库存现金cash payment 现金支付cash purchase 现金购买cash transaction 现金交易free cash flows 活动现金流Catalog 目录,产品目录Central 中心的,集中的central bank 中央银行central government 中央政府central management 集中管理central purchasing 集中采购,统购central selling 集中销售,统销Centralization 集中管理方式,集中化centralization and decentralization 集中与分散Certain 某,某些,确定的,一定的certain areas 某些地区certain level 某一水平Certificate 执照,证书,签证certificate fee 证明费,登记费certificate for import inspection 进口检验证书certificate of audit 审计证书certificate of incorporation 公司登记执照certificate of ownership 财产所有权证书certificate of subscription 认股证书certificate of title 产权证书certificate of training 培训证书certificate on capital verification 验资证书Certified 注册的,合格的certified appraiser 注册评估师certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified management accountant (CMA) 注册管理会计师certified mortgage 证实抵押certified public accountant (CPA) 注册会计师Chain store 连锁商店Chairman of the board (of directors) 董事会主席,董事长Challenge 挑战Change 变化,变动change in value of currency 币值变动change in financial position 财务状况变动change of ownership 变更所有权change of registration 变更登记change of title 产权变更,所有权变更change record 变动记录change request 变动请求Channel 渠道channels of distribution 分销渠道channel intermediaries 渠道中间商channel margin 渠道毛利Chapter eleven, bankruptcy code 破产法第十一章Charge 费用,负责additional charge 附加费用charge and discharge statement 资金收支表charge off 注销,冲销extra charge 额外费用free of charge 免费in charge 主管,负责no charge 免收费用Charges 费用,手续费,运费finance charges 财务费用Cheap 廉价的,便宜的Earning 收益,收入,工资accumulated earnings 积累收益annual earnings 年收益earning assets 盈利资产earning capacity 盈利能力earning of capital 资本收益earnings after tax 税后收益earnings before interest and income tax (EBIT) 税前收益earnings per share (EPS) 每股平均收益earnings rate 收益率earnings ratio 收益率earnings target 收益目标gross earnings 毛利,毛收益real earnings 实际收益retained earnings 留存收益Economic 经济的economic analysis 经济分析economic and technical development zone 经济技术开发区economic base 经济基础economic community 经济共同体economic cooperation zone 经济协作区economic crisis 经济危机economic cycle 经济周期economic depression 经济萧条economic efficiency 经济效益economic entity 经济实体economic forecast 经济预测economic foundation 经济基础economic growth rate 经济增长率economic integration 经济一体化economic miracle 经济奇迹economic order 经济秩序economic policy 经济政策economic potential 经济潜力economic prospect 经济展望economic recovery 经济复苏economic sanctions 经济制裁economic situation 经济形势economic system 经济体制,经济制度economic value 经济价值East Asia Economic Rim 东亚经济圈Economics 经济学economics of industry 工业经济学economics of management 管理经济学economics of scale 规模经济学Economy 经济closed economy 闭关自守经济commodity economy 商品经济economy measure 经济手段economies of scale 规模经济market economy 市场经济mixed economy 混合经济planned economy 计划经济Effective 有效的,实际的effective exchange rate 实际汇率effective liability 实际负债Efficiency 效率,有效性efficiency in operation 经营效率Efficient 高效率的,有效的efficient market 有效市场efficient portfolio 高效率投资Eligible 合格的,合法的eligible bidders 合格的投标商eligible products 合格产品Emergency loan 紧急贷款Emerging 新兴的emerging industry 新兴产业emerging market economy 新兴市场经济emerging nation 新兴国家Employee 职员,雇员employee benefits 职工福利employee pensions 职工养老金employee retirement fund 职工退休基金employee stock ownership plan 职工持股计划employee’s association 职工联合会employee’s insurance fund 职工保险基金employees’ representative 职工代表employee’s rights 职工权力Employer 雇主empl oyer’s association 雇主联合会Employment 就业,职业employment agency 职业介绍所employment application 就此申请employment certificate 就业证明employment contract 就业合同employment opportunities 就业机会full employment 充分就业Encourage 鼓励encourage investment 鼓励投资Endowment 养老金,捐赠endowment insurance 养老保险Energy 能源energy crisis 能源危机Enforcement 强制执行enforcement measure 强制措施Engineer 工程师Engineering 工程Enhance 加强,提高Enlarge 扩大enlarge the right of self-management 扩大自主权Entrepreneur 企业家Enterpreneurial 企业家的enterpreneurial courage 企业家的胆略enterpreneurial spirit 企业家精神Enterprise 企业backbone enterprise 骨干企业central enterprises 中央企业collectively-owned enterprises 集体企业combined enterprise 联合企业enterprise accounting 企业会计enterprise development fund 企业发展基金enterprise law 企业法enterprises’ manag ement mechanisms 企业管理机制foreign-funded enterprises 外资企业large and medium-size enterprises 大中型企业local enterprises 地方企业modern enterprise system 现代企业制度money-lossing enterprises 亏损企业state-owned enterprises 国有企业township enterprises 乡镇企业Entertainment 娱乐,交际entertainment duty 筵席税,娱乐税Environment 环境environment protection 环境保护Equal 同等的,相同的equal employment opportunity 同等就业机会Equally competition 平等竟争Equipment 设备equipment leasing 设备租赁equipment trust bond 设备信托债券Equity 权益,股本,资产净值equity account 权益帐户equity capital 自有资本,股权资本equity capital transaction 产权资本转让equity capital turnover 产权资本周转率equity earnings 参股收益,股本盈利equity financing 产权筹资equity investment 股本投资equity market 权益市场equity ownership 资本所有权equity security 股票equity share 普通股票equity stock 股票,产权股票equity to assets ratio 权益对资产比率equity to debt ratio 权益对债务比率equity transaction 净值交易Establishment 建立establishment of socialist market economy 社会主义市场经济的建立Estate 不动产,房地产,财产,遗产estate tax 遗产税bankrupt’s estate 破产者财产Estimate 预算,估算estimate budget 概算Estimated 预计的,估计的estimated cost 估计成本estimated tax 估计税额Estimation 估计,鉴别European Currency Unit 欧洲货币单位European common market 欧洲共同市场European Monetary Unit 欧洲货币联盟Evaluation 估价,评价evaluation of performance 业绩评价evaluation principle 估价原则evaluation sheet 估价单Evaluator 评估员Even 公平的,偶数even bargain 公平交易even exchange 公平交换Evidence 证明,证据,证人evidence of title 所有权证明Examination 检查,审查examination of title 审查所有权Exceptional 例外的,特别的exceptional case 例外情况exceptional court 特别法院Excess 额外的,余额,超额excess profit 超额利润Excessive 过多的,过度的excessive growth 过度增长excessive inflation 过度通货膨胀excessive production capacity 过剩的生产能力excessive profit 超额利润Exchange 交换,交易exchange control 外汇控制free exchange rate 自由汇率stock exchange regulation 股票交易规定Exclusive 独家的,专营的exclusive agency 独家代理exclusive sale 专营,包销Executive 执行的executive board 董事会executive committee 执行委员会Exempt 豁免,免除exempt from taxation 免税exempt income 免税收入Expected 预期的expected capacity 预计生产能力expected earning 预期收益expected profit 预期利润expected return 语期收益Expenditure 支出,费用expenditure on capital account 资本帐户支出gross domestic expenditure 国内支出总额Expense 支出,费用depreciation expenses 折旧费entertainment expenses 交际费,招待费expense budget 费用概算expenses of bankruptcy proceedings 破产手续费research and development expenses 研究开发费travel expenses 差旅费Export 出口,输出export of capital 资本输出export subsidy 出口补贴export tax 出口税Extensive 粗放的extensive management 粗放经营External 外部的external debt 外债Extra 额外的extra cost 额外成本extra profit 额外收入FFace 表面,票面face amount of bond 债券票面金额face interest rate 债券票面利率face value of share 股票票面价值Facility 设施,设备,服务机构facility charge 设备费facility cost 设备成本Factor 要素,因子factor analysis 因素分析factor of production 生产要素Factory 工厂factory overhead 工厂费用Fail 丧失支付能力,破产Failure 破产,倒闭,失败,无支付能力debtor’s failure 债务人破产Fair 交易会,公平的,合理的fair and reasonable price 公平合理价格fair dealing 公平交易fair market competition 公平市场竟争fair market value 公平市场价格fair rate of profit 公平利润率fair rate of return 公平收益率fair trade registration 公平交易法规fair valuation 合理估价fair-price shop 平价商店FallFallingFalse 假的false account 假帐false bill 假单据false tax 瞒税Family 家庭,家族family business 家族企业family company 家族公司family economy 家庭经济family farm 家庭农场Famous 有名的famous-brand products 名牌产品Farm 农场farm population 农业人口farm surplus 剩余农产品Farmer 农民,农场主Farming 农业Favorable 有利的,赞成的favorable interest rate 优惠利率favorable trade balance 贸易顺差Feasibility study 可行性研究Federal 联邦的Federal Agency 联邦政府机构Federal Fund Rate 美国联邦基金利率federal income tax 联邦所得税Federal Reserve Board 联邦储备局Federal Trade Commission 联邦贸易委员会FIFO (first in first out) 先进先出Final 最后的final account 决算帐户final date 截止日期final dividend 期末股息final settlement 决算Finance 财政,金融finance company 财务公司,金融公司Financer 金融家Financial 财政的,金融的,财务的all-purpose financial statement 通用财务报表certified financial statement 经会计师证明的财务报表consolidated financial statement 合并财务报表Financial Accounting Standards Board 财务会计标准委员会financial advisor 财务顾问financial aid 财政补助financial budgeting 财务预算编制financial crisis 财政危机financial future 金融期货financial group 财团financial institution 金融机构financial lease 融资租赁financial leverage 财务杠杆financial market 金融市场financial position 财务状况financial statement 财务报表financial status 财务状况financial system 金融体系,金融制度financial year 财政年度non-bank financial instititions 非银行金融机构Financing 筹资,融资,提供资金bank financing 银行融资financing corporation 金融公司financing cost 融资成本financing mix’s risk and reward 融资组合的风险和回报Financially troubled company 财政遇到困难的公司Fire 解雇,火灾Firm 公司,企业,商号collective firm 合作企业private firm 非上市公司,私有企业state-owned firm 国有企业state-run firm 国有企业Fiscal 财务的,财政的fiacal burden 财政负担fiscal capital 金融资本fiscal fuction 财政功能fiscal measure 财政措施Fixed 固定的fixed assets accounting 固定资产核算fixed assets cost 固定资产成本fixed assets depreciation rate 固定资产折旧率fixed assets investment 固定资产投资fixed assets losses in suspense 待处理固定资产损失fixed assets ratio 固定资产比率fixed deposit 定期存款fixed exchange rate 固定汇率fixed mortgage 定期抵押,固定抵押fixed transfer price 固定转让价格investment in fixed assets 固定资产投资Flea market 跳蚤市场Flexible 弹性的,灵活的flexible budget 弹性预算flexible job system 弹性工作制度flexible working hours 弹性工作时间Floating 流动的floating assets 流动资产floating debt 短期债务,流动负债floating exchange rate 浮动汇率floating liability 流动负债floating rate of interest 浮动利率Flow 流动,流量flow of funds analysis 资金流转分析Fluctuation 波动,涨落economic fluctuation 经济波动fluctuation in exchange 汇率涨落Focus 专一化Forecast 预测Forecasting 预测Foreign 外国的foreign currency account 外汇帐户foreign currency balance 外汇平衡foreign exchange loss 外汇对换损失foreign exchange rate 汇率foreign exchange reserve 外汇储备foreign funded enterprise 外资企业foreign government loans 外国政府贷款Fortune 500 美国幸运杂志每年评出的全球500家最大企业Forward 未来的,期货。

财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit mittee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表pound interest 复利pound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款mon stock 普通股pound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回pound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准pensating balances 补偿性存款额conservatism 稳健性，保守性parative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货ine 利润（收益）ine statement利润表interim periods 期间International Accounting Standards mittee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step ine statement 多步式利润表Nnotes payable 应付票据net ine 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating ine 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax ine 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained ine留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange mission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step ine statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ eq uity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of ine 利润表statement of ine and retained ine 损益和留存收益表statement of operations 损益表statement of retained ine 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。

BEC商务英语词汇篇一：BEC商务英语词汇BEC商务英语中高级必备单词（新东方）abroadadv.在国外，出国，广泛流传absencen.缺席，离开absentadj.不在，不参与absenteeismn.（经常性）旷工，旷职absorbv.吸收，减轻（冲击、困难等）作用或影响abstractn.摘要accessn.接近（或进入）的机会，享用权v.获得使用计算机数据库的权利accommodationn.设施，住宿accountn.会计帐目accountancyn.会计工作accountantn.会计accountsn.往来帐目accountfor解释，说明accountexecutiven.（广告公司）客户经理*accrualsn.增值，应计achievev.获得或达到，实现，完成acknowledgev.承认，告知已收到（某物），承认某人acquirev.获得，得到*acquisitionn.收购，被收购的公司或股份actingadj.代理的activityn.业务类型actualadj.实在的，实际的，确实的adaptv.修改，适应adjustv.整理，使适应administrationn.实施，经营，行政administerv.管理，实施adoptv.采纳，批准，挑选某人作候选人advertisev.公布，做广告adn.做广告，登广告advertisementn.出公告，做广告advertisingn.广告业after-salesservicen.售后服务agendan.议事日程agentn.代理人，经纪人allocatev.分配，配给amalgamationn.合并，重组ambitionn.强烈的欲望，野心*amortisev.摊还analysev分析，研究analysisn.分析，分析结果的报告analystn.分析家，化验员annualadj.每年的，按年度计算的annualgeneralmeeting（AGM）股东年会anticipatev.期望anticipatedadj.期待的appealn.吸引力applyv.申请，请求；应用，运用applicantn.申请人applicationn.申请，施用，实施appointeen.被任命人appraisaln.估量，估价appreciatev.赏识，体谅，增值*appropriatev.拨出（款项）approvev.赞成，同意，批准aptituden.天资，才能*arbitragen.套利交易套汇仲裁arbitrationn.仲裁*arrearsn.欠帐到期未付款assemblev.收集，集合assembly-linen.装配线，流水作业线assessv.评定，估价assetn.资产currentassetn.流动资产fixedassetn.固定资产frozenassetn.冻结资产intangibleassetsn.无形资产liquidassetsn.速动资产tangibleassetsn.有形资产assistv.援助，协助，出席auditn.查账，审计V.稽查查帐automatev.使某事物自动操作averagen.平均，平均水准awarenessn.意识；警觉Bbackingn.财务支持，赞助backhandern.追加一杯酒回扣贿赂bribe*backlogn.积压（工作或订货）baddebt死账（无法收回的欠款）balancen.收支差额，余额balanceofpaymentsn.贸易支付差额balancesheetn.资产负债表bankruptadj.破产的bankruptcyn.破产bankstatementn.银行结算清单（给客户的），银行对账单barchartn.条形图，柱状图bargainv.谈判，讲价basen.基地，根据地batchn.一批，一组，一群batchproduction批量生产bearmarketn.熊市beatv.超过，胜过behavev.表现，运转behaviorn.举止，行为，运转情况below-the-lineadvertising线下广告，尚未被付款的广告benchmarkn.衡量标准基准benefitn.利益，补助金，保险金得益fringebenefitsn.附加福利sicknessbenefitn.疾病补助费bidn.出价，投标takeoverbidn.盘进（一个公司）的出价billn.账单，票据billboardn.（路边）广告牌，招贴板blackadj.违法的intheblack有盈余，贷方blacklist黑名单，禁止贸易的（货物、公司及个人）名单blackMondayn.黑色星期一，指1987年10月国际股票市场崩溃的日子bluechipsn.蓝筹股，绩优股blue-collaradj.蓝领（工人）的BoardofDirectorsn.董事会Bondn.债券bonusn.津贴，红利booksn.公司帐目bookvaluen.账面价值，（公司或股票）净值bookkeepern.簿记员，记帐人boomn.繁荣，暴涨boostv.提高，增加，宣扬bottleneckn.瓶颈，窄路，阻碍bottomadj.最后的，根本的v.到达底部，建立基础bouncev.支票因签发人无钱而遭拒付并退回brainstormn./v.点子会议，献计献策,头脑风暴branchn.分支，分部brandn.商标，品牌brandleadern.占市场最大份额的品牌，名牌brandloyaltyn.（消费者）对品牌的忠实breakevenv.收支相抵，不亏不盈breakevenpoint收支相抵点,盈亏平衡点breakthroughn.突破briefn.摘要brochuren.小册子brokern.经纪人，代理人bullmarket牛市budgetn.预算bulkn.大量（货物）adj.大量的bustadj.破了产的buyoutn.买下全部产权CCAD(=Computercalln.打电话AidedDesign)n.计算机辅助设计callonv.呼吁，约请，拜访campaignn.战役，运动candidaten.求职者，候选人canteenn.食堂小卖部canvassv.征求意见，劝说capacityn.生产额，（最大）产量captionn.照片或图片下的简短说明capitaln.资本，资金capturev.赢得cashn.现金，现付款v.兑现cashflown.现金流量casestudyn.案例分析cataloguen.目录，产品目录catastrophen.大灾难，大祸CEOn.ChiefExecutiveOfficer（美）总经理chainn.连锁店challengern.挑战者channeln.(商品流通的)渠道chargen.使承担，要（价），把记入（账册等）chartn.图表checkoutn.付款台chiefadj.主要的，首席的，总的CIF,c.i.f.成本保险费加运费circularn.传阅的小册子（传单等）circulatev.传阅claimn./v.要求，索赔clientn.委托人，顾客coldadj.没人找上门来的，生意清淡的commercializev.使商品化commissionn.佣金*commitmentn.承诺commodityn.商品，货物篇二：常用商务英语词汇大全economist经济学家socialisteconomy社会主义经济capitalisteconomy资本主义经济collectiveeconomy集体经济plannedeconomy计划经济controlledeconomy管制经济ruraleconomics农村经济liberaleconomy经济mixedeconomy混合经济politicaleconomy政治经济学protectionism保护主义autarchy闭关自守primarysector初级成分privatesector私营成分,私营部门publicsector公共部门,公共成分economicchannels经济渠道economicbalance经济平衡economicfluctuation经济波动economicdepression经济衰退economicstability经济稳定economicpolicy经济政策economicrecovery经济复原understanding约定concentration集中holdingcompany控股公司trust托拉斯cartel卡特尔rateofgrowth增长economictrend经济趋势economicsituation经济形势infrastructure基本建设standardofliving生活标准,生活水平purchasingpower,buyingpower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initialcapital创办资本frozencapital冻结资金frozenassets冻结资产fixedassets固定资产realestate不动产,房地产circulatingcapital,workingcapital流动资本availablecapital可用资产capitalgoods资本货物reserve准备金,储备金callingupofcapital催缴资本allocationoffunds资金分配contributionoffunds资金捐献workingcapitalfund周转基金revolvingfund循环基金,周转性基金contingencyfund意外开支,准备金reservefund准备金bufferfund缓冲基金,平准基金sinkingfund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currentaccount经常帐户（美作:checkingaccount）current-accountholder支票帐户（美作:checking-accountholder）cheque支票（美作:check）bearercheque,chequepayabletobearer无记名支票,来人支票crossedcheque 划线支票traveller'scheque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readymoney现钱cash现金readymoneybusiness,nocreditgiven现金交易,概不赊欠change零钱banknote,note钞票,纸币（美作:bill）topay（in）cash付现金domesticcurrency,localcurrency]本国货币convertibility可兑换性convertiblecurrencies可兑换货币exchangerate汇率,兑换率foreignexchange外汇floatingexchangerate浮动汇率freeexchangerates汇兑市场foreignexchangecertificate外汇兑换券hardcurrency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runawayinflation无法控制的通货膨胀deflation通货紧缩capitalflight资本外逃securitiesbusiness证券市场stockexchange贡市场stockexchangecorporation证券交易所stockexchange证券交易所,贡交易所quotation报价,牌价share股份,贡shareholder,stockholder贡持有人,股东dividend股息,红利cashdividend现金配股stockinvestment贡投资investmenttrust投资信托stock-jobber贡经纪人stockcompany,stockbrokeragefirm证券公司securities有价证券share,commonstock普通股preferencestock优先股incomegain股利收入issue发行贡parvalue股面价格,票面价格bull买手,多头bear卖手,空头assigned过户openingprice开盘closingprice收盘hardtimes低潮businessrecession景气衰退doldrums景气停滞dull盘整ease松弛raisinglimit涨停板break暴跌bond,debenture债券WallStreet华尔街shorttermloan短期贷款longtermloan长期贷款mediumtermloan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rateofinterest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shorttermcredit短期信贷consolidateddebt合并债务fundeddebt固定债务,长期债务floatingdebt流动债务drawing提款,提存aid援助allowance,grant,subsidy补贴,补助金,津贴shorttermloan短期贷款longtermloan长期贷款mediumtermloan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rateofinterest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shorttermcredit短期信贷consolidateddebt合并债务fundeddebt固定债务,长期债务floatingdebt流动债务drawing提款,提存aid援助allowance,grant,subsidy补贴,补助金,津贴cost成本,费用expenditure,outgoings开支,支出fixedcosts固定成本overheadcosts营业间接成本overheads杂项开支,间接成本operatingcosts生产费用,营业成本operatingexpenses营业费用runningexpenses日常费用,经营费用miscellaneouscosts杂项费用overheadexpenses间接费用,管理费用upkeepcosts,maintenancecosts维修费用,养护费用transportcosts运输费用socialcharges社会负担费用contingentexpenses,contingencies或有费用apportionmentofexpenses分摊费用income收入,收益earnings利润,收益grossincome,grossearnings总收入,总收益grossprofit,grossbenefit毛利,总利润,利益毛额netincome纯收益,净收入,收益净额averageincome平均收入nationalincome国收入profitability,profitearningcapacity利润率,赢利率yield产量收益,收益率increaseinvalue,appreciation增值,升值duty税taxationsystem税制taxation征税,纳税fiscalcharges财务税收progressivetaxation累进税制graduatedtax累进税valueaddedtax增值税incometax所得税landtax地租,地价税excisetax特许权税basisofassessment估税标准taxableincome须纳税的收入fiscality检查篇三：商务英语词汇大全(BEC词汇打印版)商务英语词汇大全abroadadv.在国外，出国，广泛流传absencen.缺席，离开absentadj.不在，不参与absenteeismn.（经常性）旷工，旷职absorbv.吸收，减轻（困难等）作用或影响abstractn.摘要accessn.接近（或进入）的机会，享用权v.获得使用计算机数据库的权利accommodationn.设施，住宿accountn.会计账目accountancyn.会计工作accountantn.会计accountsn.往来账目accountfor解释，说明accountexecutiven.（广告公司）客户经理accrualsn.增值，应计achievev.获得或达到，实现，完成acknowledgev.承认，告知已收到（某物），承认某人acquirev.获得，得到acquisitionn.收购，被收购的公司或股份actingadj.代理的activityn.业务类型actualadj.实在的，实际的，确实的adaptv.修改，适应adjustv.整理，使适应administration实施，经营，行政administerv.管理，实施adoptv.采纳，批准，挑选某人作候选人advertisev.公布，做广告adn.做广告，登广告advertisementn.出公告，做广告advertisingn.广告业after-salesservicen.售后服务agendan.议事日程agentn.代理人，经纪人allocatev.分配，配给amalgamationn.合并，重组ambitionn.强烈的欲望，野心amortizev.摊还analyzev.分析，研究analysisn.分析，分析结果的报告analystn.分析家，化验员annualadj.每年的，按年度计算的annualgeneralmeeting（AGM）股东年会anticipatev.期望anticipatedadj.期待的appealn.吸引力applyv.申请，请求；应用，运用applicantn.申请人applicationn.申请，施用，实施appointeen.被任命人appraisaln.估量，估价appreciatev.赏识，体谅，增值appropriatev.拨出（款项）approvev.赞成，同意，批准aptituden.天资，才能arbitragen.套arbitrationn.仲裁arrearsn.欠账assemblev.收集，集合assemblylinen.装配线，流水作业线assessv.评定，估价assetn.资产currentassetn.流动资产fixedassetn.固定资产frozenassetn.冻结资产intangibleassetsn.无形资产liquidassetsn.速动资产tangibleassetsn.有形资产assistv.援助，协助，出席auditn.查账，审计automatev.使某事物自动操作averagen.平均，平均水准awarenessn.意识；警觉backingn.财务支持，赞助backhandern.贿赂backlogn.积压（工作或订货）baddebt死账（无法收回的欠款）balancen.收支差额，余额balanceofpaymentsn.贸易支付差额balancesheetn.资产负债表bankruptadj.破产的bankruptcyn.破产bankstatementn.银行结算清单（给帐户的），银行对账单barchartn.条形图，柱状图bargainv.谈判，讲价basen.基地，根据地bbehaviorn.举止，行为，运转情况below-the-lineadvertising线下广告，尚未被付款的广告benchmark衡量标准benefitn.利益，补助金，保险金得益fringebenefits附加福利Sicknessbenefit疾病补助费bidn.出价，投标takeoverbidn.盘进（一个公司）的出价billn.账单，票据billboardn.（路边）广告牌，招贴板blackadj.违法的intheblack有盈余，贷方blacklist黑名单，禁止贸易的（货物、公司及个人）名单blackMondayn.黑色星期一，指1987年10月国际股票市场崩溃的日子bluechips蓝筹股，绩优股blue-collaradj.蓝领（工人）的BoardofDirectorsn.董事会Bondn.债券Bonusn.津贴，红利books公司账目bookvaluen.账面价值，（公司或股票）净值bookkeepern.簿记员，记账人boomn.繁荣，暴涨boostv.提高，增加，宣扬bottleneckn.瓶颈，窄路，阻碍bottomadj.最后的，根本的v.到达底部，建立基础bouncev.支票因签发人无钱而遭拒付并退回brainstormn/v点子会议，献计策,头脑风暴branchn.分支，分部brandn.商标，品牌brandleadern.占市场最大份额的品牌，名牌brandloyaltyn.（消费者）对品牌的忠实batchn.一批，一组，一群batchproduction批量生产bearmarketn.熊市beatv.超过，胜过behavev.表现，运转breakevenv.收支相抵，不亏不盈breakevenpoint收支相抵点,盈亏平衡点breakthroughn.突破briefn.摘要brochuren.小册子brokern.经纪人，代理人bullmarket牛市budgetn.预算bulkn.大量（货物）adj.大量的bustadj.破了产的'buyoutn.买下全部产权CAD(=ComputerAidedDesign)计算机辅助设计calln.打电话callonv.呼吁，约请，拜访campaign战役，运动candidaten.求职者，候选人canteenn.食堂canvassv.征求意见，劝说capacityn.生产额，（最大）产量captionn.照片或图片下的简短说明capitaln.资本，资金capturev.赢得cashn.现金，现付款v.兑现cashflown.现金流量casestudyn.案例分析cataloguen.目录，产品目录catastrophen.大灾难，大祸CEO=ChiefExecutiveOfficer（美）总经理chainn.连锁店challengern.挑战者channeln.(商品流通的)渠道chargen.使承担，要（价），把记入chartn.图表checkoutn.付款台chiefadj.主要的，首席的，总的CIF,c.i.f.成本保险费加运费circularn.传阅的小册子（传单等）circulatev.传阅claimn./v.要求，索赔clientn.委托人，顾客coldadj.没人找上门来的，生意清淡的commercializev.使商品化commissionn.佣金commitmentn.承诺commodity商品，货物companyn.公司limited(liability)company股份有限公司publiclimitedcompany(plc)n.股票上市公司compensatev.补偿，酬报compensationn.补偿，酬金competev.比赛，竞争competitionn.比赛，竞争competitorn.竞争者，对手competitiveadj.竞争性的componentn.机器元件、组件、部件，部分concentratedmarketingn.集中营销策略conditionn.条件，状况configurationn.设备的结构、组合conflictn.冲突，争论conglomeraten.综合商社，多元化集团公司consolidatev.账目合并consortiumn.财团constantadj.恒定的，不断的，经常的consultantn.咨询人员，顾问，会诊医生consumablesn.消耗品consumerdurablesn.耐用消费品(如：洗衣机)consumergoodsn.消费品，生活资料contingencyn.意外事件continuumn.连续时间contractn.合同，契约contractorn.承办商，承建人contributev.提供，捐献contributionn.贡献，捐献，税conversionn.改装，改造conveyorn.运送，传递，转让coretimen.（弹性工作制的）基本上班时间（员工于此段时间必须上班，弹性只对除此以外的时间有效）costn.成本fixedcosts固定成本runningcosts日常管理费用variablecosts可变成本cost-effectiveadj.合算的，有效益的costingn.成本计算，成本会计creditn.赊购，赊购制度creditcontrol赊销管理（检查顾客及时付款的体系）letterofcredit信用证creditlimit赊销限额creditrating信贷的信用等级，信誉评价creditorn.债权人，贷方creditworthinessn.信贷价值，信贷信用crisisn.危机，转折点criticaladj.关键的*criticalpathanalysisn.关键途径分析法currencyn.货币，流通currentadj.通用的，现行的Currentaccount往来账户，活期（存款）户currentassetsn.流动资产currentliabilitiesn.流动负债customizev.按顾客的具体要求制造（或改造等）；顾客化cut-throatadj.残酷的，激烈的cut-pricea.削价（出售）的CV(=curriculumvitae)n.简历，履历cycletimen.循环时间damagesn.损害，损失deadlinen.最后期限dealn.营业协议，数量v.交易dealern.商人debitn.借方，欠的钱v.记入账户的借方debtn.欠款，债务togetintodebt负债tobeoutofdebt不欠债topayoffadebt还清债务debtorn.债务人ageddebtors长期债务人declarev.申报，声明declinen./v.衰退，缓慢，下降decreasev.减少deductv.扣除，减去defaultn.违约，未履行defectn.缺陷defectiveadj.有缺点的deferv.推迟deferredpaymentsn.延期支付deficitn.赤字deliverycyclen.交货周期demandmanagementn.需求规划decorticatedadj.消极的，冷谈的depositn.储蓄，预付（定金）depotn.仓库depreciatev.贬值，（对资产）折旧depressingadj.令人沮丧的deputyn.代理人，副职，代理devaluev.货币贬值（相对于其它货币）dietn.饮食，食物，特种饮食differentiationn.区分，鉴别dimensionsn.尺寸，面积，规模directv.管理，指导directorn.经理，主管ManagingDirectorn.总经理directcostn.直接成本directmailn.（商店为招揽生意而向人们投寄的）直接邮件directsellingn.直销，直接销售directoryn.指南，号码簿discountn.折扣，贴现dismissv.让离开，打发走dismissaln.打发走dispatchn./v.调遣displayn./v.展出，显示disposev.安排，处理（事务）disposeof去掉，清除distributionn.分配，分发，分送产品diversifyv.从事多种经营；多样化divestv.剥夺dividendn.股息，红利，年息divisionn.部门dogn.滞销品down-marketa./ad.低档商品的down-time/downtimen.设备闲置期DP(=DataProcessing)n.计算机数据处理，计算机数据处理部门dramaticadj.戏剧性的drive积极性，能动dueadj.应付的，预期的dynamic有活力的earningsn.工资,收入efficiencyn.效率endorsev.背书，接受engagev.雇用entitlev.授权entitlementn.应得的权利holidayentitlementn.休假权equityn.股东权益equitycapital股本equities普通股，股estimateddemandn.估计需求evaluatev.估价，评价eventualadj.最终exaggeratev.夸张exceedv.超过exhibitn.展览，表现expendituren花费，支出额expensen.费用，支出expenseaccountn.费用帐户expensesn.费用，业务津贴expertisen.专长，专门知识和技能exposuren.公众对某一产品或公司的知悉；广告所达到的观众总数facilitiesn.用于生产的设备、器材facilitieslayoutn.设备的布局规划、计划facilitieslocationn.设备安置factoringn.折价购买债券fail-safesystemn.安全系统feasibilitystudyn.可行性研究feedbackn.反馈，反馈的信息fieldn.办公室外边，具体业务filen.文件集，卷宗，档案，文件v.归档fillv.充任financen.资金，财政v.提供资金financialadj.财政的financingn.提供资金，筹借资金finishedgoodsn.制成品firmn.公司firev.解雇fixv.确定，使固定在fixupv.解决，商妥fiscaladj.国库的，财政的flagshipn.同类中最成功的商品，佼佼者flexibleadj.有弹性的，灵活的flextimen.弹性工作时间制flier(=flyer)n.促销传单floatv.发行股票flopn.失败flowshopn.车间fluctuatev.波动，涨落，起伏FOB,f.o.bn.离岸价follow-upn.细节落实，接连要做的事forecastv.预测fourP's指produce、price、place、promotionframeworkn.框架，结构franchisen.特许经销权v.特许经销franchiseen.特许经营人franchisern.授予特许经营权者fraudn.欺骗freebien.(非正式的）赠品，免费促销的商品freelancen.&adj.自由职业者（的）fundsn.资金，基金futuresn.期货交易gapn.缺口，空隙gearingn.配称（即定息债务与股份资本之间的比率）gimmickn.好主意，好点子goaln.目标goingadj.进行的，运转中的goingraten.产品的市场价格goodsn.货物，商品goodwilln.声誉gopublicv.首次公开发行股票grapplewithv.与搏斗，尽力解决grievancen.申诉，抱怨grossadj.总的，毛的grossmarginn.毛利率grossprofitn.毛利grossyieldn.毛收益graduallyadv.逐渐地groupn.（由若干公司联合而成的）集团growv.增长，扩大growthn.增长，发展guaranteen.保证，保单guidelinesn.指导方针，准则handinv.呈送handinone'snotice递交辞呈handlev.经营handsonadj.有直接经验的hardselln.强行推销hazardn.危险，危害行为headn.主管，负责healthandsafetyn.健康和安全hedgen.套期保值hiddenadj.隐藏的，不明显的hierarchyn.等级制度，统治集团，领导层hirev.雇用hirepurchasen.分期付款购物法hitv.击中，到达holdern.持有者holdingcompanyn.控股公司hostileadj.不友好的，恶意的HRDn.人力资源发展部humanresourcesn.人力资源hypen.天花乱坠的（夸张）广告宣传impactn.冲击，强烈影响implementv.实施，执行implicationn.隐含意义incentiven.刺激；鼓励incomen.工资或薪金收入，经营或投资的收入earnedincome劳动收入，劳动所得unearnedincome非劳动收入，投资所得incrementv.定期增加incurv.招致，承担indemnityn.偿还，赔偿indexn.指数，索引retailpriceindex零售价格指数indirectcostsn.间接成本inductionn.就职industrialadj.工业的。

经济术语价格术语trade term (price term)运费freight单价price码头费wharfage总值total value卸货费landing charges金额amount关税customs duty净价net price印花税stamp duty含佣价price including commission港口税portdues回佣return commission装运港portof shipment折扣discount,allowance卸货港port of discharge批发价wholesale price目的港portof destination零售价retail price进口许口证inportlicence现货价格spot price出口许口证exportlicence期货价格forward price现行价格（时价）current price国际市场价格world (International)Marketprice离岸价（船上交货价）FOB-free on board成本加运费价（离岸加运费价）C&F-cost and freight到岸价（成本加运费、保险费价）CIF-cost,insurance and freight裙带资本主义（Crony Capitalism）道德风险（Moral Hazard）产权（property rights）公地悲剧（Tragedy of the commons）垄断（monopoly）逆向选择（adverse selection）常用经济学术语：economist 经济学家socialist economy 社会主义经济capitalist economy 资本主义经济collective economy 集体经济planned economy 计划经济controlled economy 管制经济rural economics 农村经济liberal economy 自由经济mixed economy 混合经济political economy 政治经济学protectionism 保护主义autarchy 闭关自守primary sector 初级成分private sector 私营成分,私营部门public sector 公共部门,公共成分economic channels 经济渠道economic balance 经济平衡economic fluctuation 经济波动economic depression 经济衰退economic stability 经济稳定economic policy 经济政策economic recovery 经济复原understanding 约定concentration 集中holding company 控股公司trust 托拉斯cartel 卡特尔rate of growth 增长economic trend 经济趋势economic situation 经济形势infrastructure 基本建设standard of living 生活标准,生活水平purchasing power, buying power 购买力scarcity 短缺stagnation 停滞,萧条,不景气underdevelopment 不发达underdeveloped 不发达的developing 发展中的initial capital 创办资本frozen capital 冻结资金frozen assets 冻结资产fixed assets 固定资产real estate 不动产,房地产circulating capital, working capital 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current account 经常帐户(美作:checking account)current-account holder 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free exchange rates 自由汇兑市场foreign exchange certificate 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short term loan 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 生产过剩农业farming林业forestry畜牧业animal husbandry副业sideline production渔业fishing第一产业primary industry第二产业secondary industry第三产业tertiary industry生产资料means of production生活资料means of livelihood/subsistence生产关系relations of production生产力productive forces公有制public ownership私有制private ownership全民所有制ownership by the entire/whole people社会主义集体所有制socialist collective ownership厉行节约，反对浪费to practice strict economy and combat waste外资企业foreign-funded enterprise合资企业joint venture合作企业cooperative enterprise独资企业wholly foreign owned/funded ente。

BEC商务英语词汇BEC商务英语中高级必备单词（新东方）abroadadv.在国外，出guo,广泛流传absencen.缺席，离开absentadj.不在，不参与absenteeismn.（经常性）旷工，旷职absorbv.吸收，减轻（冲击、困难等）作用或影响abstractn.摘要aessn.接近（或进入）的时机，享用权v.获得使用计算机数据库的权利aommodationn.设施，住宿aountn.会计帐目aountancyn.会计工作aountantn.会计aountsn.往来帐目aountfor解释,说明aountexecutiven.（广告公司）客户经理*arualsn.增值，应计achievev.获得或到达，实现，完成acknowledgev.成认，告知已收到（某物），成认某人acquirev.获得，得到*acquisitionn.收购，被收购的公司或股份actingadj.代理的activityn.业务类型actualadj.实在的，实际的，确实的adaptv.修改，适应adjustv.，使适应administrationn.实施，经营，行政administerv.管理，实施adoptv.采纳，批准，挑选某人作候选人advertisev.公布，做广告adn.做广告，登广告advertisementn.出公告，做广告advertisingn.广告业after-salesservicen.售后效劳agendan.议事日程agentn.代理人，经纪人allocatev.分配，配给amalgamationn.合并，重组ambitionn.强烈的欲望，野心*amortisev.摊还analysev分析，研究analysisn.分析，分析结果的报告analystn.分析家，化验员annualadj.每年的，按年度计算的annualgeneralmeeting(AGM)股东年会anticipatev.期望anticipatedadj.期待的appealn.吸引力applyv.申请，请求；应用，运用applicantn.申请人applicationn.申请，施用，实施appointeen.被任命人appraisaln.估量，估价appreciatev.赏识，体谅，增值*appropriatev.拨出（款项）approvev.赞成，同意，批准aptituden.天资，才能*arbitragen.套利交易套汇仲裁arbitrationn.仲裁*arrearsn.欠帐到期未付款assemblev.收集，集合assembly-linen.装配线，流水作业线assessv.评定，估价assetn.资产currentassetn.流动资产fixedassetn.固定资产frozenassetn.冻结资产intangibleassetsn.无形资产liquidassetsn.速动资产tangibleassetsn.有形资产assistv.援助，协助，出席auditn.查账，审计V.稽查查帐automatev.使某事物自动操作averagen.平均，平均水准awarenessn.意识；警觉Bbackingn.财务支持，赞助backhandern.追加一杯酒回扣贿赂bribe*backlogn.积压（工作或订货）baddebt死账（无法收回的欠款）balancen.收支差额，余额balanceofpaymentsn.贸易支付差额balancesheetn.资产负债表bankruptadj.破产的bankruptcyn.破产bankstatementn.银行结算清单（给客户的），银行对账单barchartn.条形图，柱状图bargainv.谈判，讲价basen.基地，根据地batchn.一批，一组，一群batchproduction批量生产bearmarketn.熊市beatv.超过，胜过behavev.表现，运转behaviorn.举止，行为，运转情况below-the-lineadvertising线下广告，尚未被付款的广告benchmarkn.衡量标准基准benefitn.利益，补助金，保险金得益fringebenefitsn.附加福利sicknessbenefitn.疾病补助费bidn.出价，投标takeoverbidn.盘进（一个公司）的出价billn.账单，票据billboardn.（路边）广告牌，招贴板blackadj.违法的intheblack有盈余，贷方blacklist黑，制止贸易的（货物、公司及个人）blackMondayn.黑色星期一，指1987年10月国际股票市场崩溃的日子bluechipsn.蓝筹股，绩优股blue-collaradj.蓝领（工人）的BoardofDirectorsn.董事会Bondn.债券bonusn.津贴，红利booksn.公司帐目bookvaluen.账面价值，（公司或股票）净值bookkeepers簿记员，记帐人boomn.繁荣，暴涨boostv.提高，增加，宣扬bottleneckn.瓶颈，窄路，阻碍bottomadj.最后的，根本的v.到达底部，建立根底bouncev.支票因签发人无钱而遭拒付并退回brainstormn./v.点子会议，献计献策，头脑风暴branchn.分支，分部brandn.商标，品牌brandleadern.占市场最大份额的品牌，名牌brandloyaltyn.（消费者）对品牌的忠实breakevenv.收支相抵，不亏不盈breakevenpoint收支相抵点，盈亏平衡点breakthroughn.突破briefn.摘要brochuren.小册子brokern.经纪人，代理人bullmarket牛市budgetn.预算bulkn.大量（货物）adj.大量的bustadj.破了产的buyoutn.买下全部产权CCAD（=Computercalln.打AidedDesign）n.计算机辅助设计callonv.呼吁，约请，拜访campaignn.战役，运动candidaten.求职者，候选人canteenn.食堂小卖部canvassv.征求意见，劝说capacityn.生产额，（最大）产量captionn.照片或图片下的简短说明capitaln.资本，资金capturev.赢得cashn.现金，现付款v.兑现cashflown.现金流量casestudyn.案例分析cataloguen.目录，产品目录catastrophen.大灾难，大祸CEOn.ChiefExecutiveOfficer（美）总经理chainn.连锁店challengern.挑战者channeln.（商品流通的）渠道chargen.使承当，要（价），把记入（账册等）chartn.图表checkoutn.付款台chiefadj.主要的，首席的，总的CIF,c.i.f.本钱保险费加运费circularn.传阅的小册子（传单等）circulatev.传阅claimn./v.要求，索赔clientn.委托人，顾客coldadj.没人找上门来的，生意清淡的mercializev.使商品化missionn.佣金*mitmentn.承诺modityn.商品，货物economist经济学家socialisteconomy社会主义经济capitalisteconomy资本主义经济collectiveeconomy集体经济plannedeconomy方案经济controlledeconomy管制经济ruraleconomics农村经济liberaleconomy经济mixedeconomy混合经济politicaleconomy 政治经济学protectionism保护主义autarchy闭关自守primarysector初级成分privatesector私营成分,私营部门publicsector公共部门,公共成分economihannels经济渠道economicbalance经济平衡economicfluctuation经济波动economicdepression经济economicstability经济稳定economicpolicy经济政策economicrecovery经济复原understanding约定concentration集中holdingpany控股公司trust托拉斯cartel卡特尔rateofgrowth增长economictrend经济趋势economicsituation经济形势infrastructure根本建立standardofliving生活标准,生活水平purchasingpower,buyingpower购置力scarcity短缺stagnation 停滞,萧条,不景气underdevelopment不兴旺underdeveloped不兴旺的developing开展中的initialcapital创办资本frozencapital冻结资金frozenassets冻结资产fixedassets固定资产realestate不动产,房地产circulatingcapital,workingcapital流动资本availablecapital可用资产capitalgoods资本货物reserve准备金,储藏金callingupofcapital催缴资本allocationoffunds 资金分配contributionoffunds资金捐献workingcapitalfund 周转基金revolvingfund循环基金,周转性基金contingencyfund意外开支,准备金reservefund准备金bufferfund缓冲基金,平准基金sinkingfund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currentaount经常帐户（美作：checkingaount）current-aountholder支票帐户（美作:checking-aountholder）cheque支票（美作:check）bearercheque,chequepayabletobearer无记名支票，来人支票crossedcheque划线支票traveller'scheque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readymoney现钱cash现金readymoneybusiness,nocreditgiven现金交易,概不赊欠change 零钱banknote,note钞票，纸币（美作：bill）topay（in）cash付现金domestiurrency,localcurrency］本国货币convertibility可兑换性convertiblecurrencies可兑换货币exchangerate汇率,兑换率foreignexchange外汇floatingexchangerate浮动汇率freeexchangerates汇兑市场foreignexchangecertificate外汇兑换券hardcurrency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runawayinflation无法控制的通货膨胀deflation通货紧缩capitalflight资本外逃securitiesbusiness证券市场stockexchange贡市场stockexchangecorporation证券交易所stockexchange证券交易所,贡交易所quotation报价,牌价share股份,贡shareholder,stockholder贡持有人,股东dividend股息,红利cashdividend现金配股stockinvestment贡投资investmenttrust投资信托stock-jobber贡经纪人stockpany,stockbrokeragefirm证券公司securities有价证券share,monstock普通股preferencestock优先股inegain股利收入issue发行贡parvalue股面价格,票面价格bull买手,多头bear卖手,空头assigned过户openingprice开盘closingprice收盘hardtimes低潮businessrecession景气doldrums景气停滞dull盘整ease松弛raisinglimit涨停板break暴跌bond,debenture债券WallStreet华尔街shorttermloan短期贷款longtermloan长期贷款mediumtermloan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rateofinterest利率discount贴现,折扣rediscount再贴现annuity年金maturity到期日,归还日amortization摊销,摊还,分期偿付redemption归还insurance保险mortgage抵押allotment拨款shorttermcredit短期信贷consolidateddebt合并债务fundeddebt固定债务,长期债务floatingdebt流动债务drawing 提款,提存aid援助allowance,grant,subsidy补贴,补助金,津贴shorttermloan短期贷款longtermloan长期贷款mediumtermloan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rateofinterest利率discount贴现,折扣rediscount再贴现annuity年金maturity到期日,归还日amortization摊销,摊还,分期偿付redemption归还insurance保险mortgage抵押allotment拨款shorttermcredit短期信贷consolidateddebt合并债务fundeddebt固定债务,长期债务floatingdebt流动债务drawing 提款,提存aid援助allowance,grant,subsidy补贴,补助金,津贴cost本钱,费用expenditure,outgoings开支,支出fixedcosts固定本钱overheadcosts营业间接本钱overheads杂项开支,间接本钱operatingcosts生产费用,营业本钱operatingexpenses营业费用runningexpenses日常费用,经营费用miscellaneouscosts杂项费用overheadexpenses间接费用,管理费用upkeepcosts,maintenancecosts维修费用,养护费用transportcosts 运输费用socialcharges社会负担费用contingentexpenses,contingencies或有费用apportionmentofexpenses分摊费用ine收入,收益earnings利润,收益grossine,grossearnings总收入,总收益grossprofit,grossbenefit毛利,总利润,利益毛额ine纯收益,净收入,收益净额averageine平均收入nationaline国收入profitability,profitearningcapacity利润率,赢利率yield产量收益,收益率increaseinvalue,appreciation增值,升值duty税taxationsystem税制taxation征税,纳税fiscalcharges财务税收progressivetaxation累进税制graduatedtax累进税valueaddedtax增值税iax所得税landtax地租,地价税excisetax特许权税basisofassessment估税标准taxableine须纳税的收入fiscality检查商务英语词汇大全abroadadv.在国外，出guo,广泛流传absencen.缺席，离开absentadj.不在，不参与absenteeismn.（经常性）旷工，旷职absorbv.吸收，减轻（困难等）作用或影响abstractn.摘要aessn.接近（或进入）的时机，享用权v.获得使用计算机数据库的权利aommodationn.设施，住宿aountn.会计账目aountancyn.会计工作aountantn.会计aountsn.往来账目aountfor解释，说明aountexecutiven.（广告公司）客户经理arualsn.增值，应计achievev.获得或到达，实现，完成acknowledgev.成认，告知已收到（某物），成认某人acquirev.获得，得到acquisitionn.收购，被收购的公司或股份actingadj.代理的activityn.业务类型actualadj.实在的，实际的，确实的adaptv.修改，适应adjustv.，使适应administration实施，经营，行政administerv.管理，实施adoptv.采纳，批准，挑选某人作候选人advertisev.公布，做广告adn.做广告，登广告advertisementn.出公告，做广告advertisingn.广告业after-salesservicen.售后效劳agendan.议事日程agentn.代理人，经纪人allocatev.分配，配给amalgamationn.合并，重组ambitionn.强烈的欲望，野心amortizev.摊还analyzev.分析，研究analysisn.分析，分析结果的报告analystn.分析家，化验员annualadj.每年的，按年度计算的annualgeneralmeeting（AGM）股东年会anticipatev.期望anticipatedadj.期待的appealn.吸引力applyv.申请，请求；应用，运用applicantn.申请人applicationn.申请，施用，实施appointeen.被任命人appraisaln.估量，估价appreciatev.赏识，体谅，增值appropriatev.拨出（款项）approvev.赞成，同意，批准aptituden.天资，才能arbitragen.套arbitrationn.仲裁arrearsn.欠账assemblev.收集，集合assemblylinen.装配线，流水作业线assessv.评定，估价assetn.资产currentassetn.流动资产fixedassetn.固定资产frozenassetn.冻结资产intangibleassetsn.无形资产liquidassetsn.速动资产tangibleassetsn.有形资产assistv.援助，协助，出席auditn.查账，审计automatev.使某事物自动操作averagen.平均，平均水准awarenessn.意识；警觉backingn.财务支持，赞助backhandern.贿赂backlogn.积压（工作或订货）baddebt死账（无法收回的欠款）balancen.收支差额，余额balanceofpaymentsn.贸易支付差额balancesheetn.资产负债表bankruptadj.破产的bankruptcyn.破产bankstatementn.银行结算清单（给帐户的），银行对账单barchartn.条形图，柱状图bargainv.谈判，讲价basen.基地，根据地bbehaviorn.举止，行为，运转情况below-the-lineadvertising 线下广告，尚未被付款的广告benchmark衡量标准benefitn.利益，补助金，保险金得益fringebenefits附加福利Sicknessbenefit疾病补助费bidn.出价，投标takeoverbidn.盘进（一个公司）的出价billn.账单，票据billboardn.（路边）广告牌，招贴板blackadj.违法的intheblack有盈余，贷方blacklist黑，制止贸易的（货物、公司及个人）blackMondayn.黑色星期一，指1987年10月国际股票市场崩溃的日子bluechips蓝筹股，绩优股blue-collaradj.蓝领（工人）的BoardofDirectorsn.董事会Bondn.债券Bonusn.津贴，红利books公司账目bookvaluen.账面价值，（公司或股票）净值bookkeepers簿记员，记账人boomn.繁荣，暴涨boostv.提高，增加，宣扬bottleneckn.瓶颈，窄路，阻碍bottomadj.最后的，根本的v.到达底部，建立根底bouncev.支票因签发人无钱而遭拒付并退回brainstormn/v点子会议，献计谋，头脑风暴branchn.分支，分部brandn.商标，品牌brandleadern.占市场最大份额的品牌，名牌brandloyaltyn.（消费者）对品牌的忠实batchn.一批，一组，一群batchproduction批量生产bearmarketn.熊市beatv.超过，胜过behavev.表现，运转breakevenv.收支相抵，不亏不盈breakevenpoint收支相抵点，盈亏平衡点breakthroughn.突破briefn.摘要brochuren.小册子brokern.经纪人，代理人bullmarket牛市budgetn.预算bulkn.大量（货物）adj.大量的bustadj.破了产的buyoutn.买下全部产权CAD（二ComputerAidedDesign）计算机辅助设计calln.打callonv.呼吁，约请，拜访campaign战役，运动Candidaten.求职者，候选人canteenn.食堂canvassv.征求意见，劝说capacityn.生产额，（最大）产量captionn.照片或图片下的简短说明capitaln.资本，资金capturev.赢得cashn.现金，现付款v.兑现cashflown.现金流量casestudyn.案例分析cataloguen.目录，产品目录catastrophen•大灾难，大祸CEO二ChiefExecutiveOfficer（美）总经理chainn.连锁店challengern.挑战者channeln.（商品流通的）渠道chargen.使承当，要（价），把…记入…chartn.图表checkoutn.付款台chiefadj.主要的，首席的，总的CIF,c.i.f.本钱保险费加运费circularn.传阅的小册子（传单等）circulatev.传阅claimn./v.要求，索赔clientn.委托人，顾客coldadj.没人找上门来的，生意清淡的mercializev.使商品化missionn.佣金mitmentn.承诺modity商品，货物panyn.公司limited（liability）pany股份publiclimitedpany（plc）n.股票上市公司pensatev.补偿，酬谢pensationn.补偿，酬金petev.比赛，竞争petitionn.比赛，竞争petitorn.竞争者，对手petitiveadj.竞争性的ponentn.机器元件、组件、部件，局部concentratedmarketingn.集中营销策略conditionn.条件，状况configurationn.设备的构造、组合conflictn.冲突，争论conglomeraten.综合商社，多元化集团公司consolidatev.账目合并consortiumn.财团constantadj.恒定的，不断的，经常的consultantn.咨询人员，参谋，会诊医生consumablesn.消耗品consumerdurablesn.耐用消费品（如：洗衣机）consumergoodsn.消费品，生活资料contingencyn.意外事件continuumn.连续时间contractn.合同，契约contractorn.承办商，承建人contributev.提供，捐献contributionn.奉献，捐献，税conversionn.改装，改造conveyorn.运送，传递，转让coretimen.（弹性工作制的）根本上班时间（员工于此段时间必须上班，弹性只对除此以外的时间有效）costn.本钱fixedcosts固定本钱runningcosts日常管理费用variablecosts可变本钱cost-effectiveadj.合算的，有效益的costingn.本钱计算，本钱会计creditn.赊购，赊购制度creditcontrol赊销管理（检查顾客及时付款的体系）letterofcredit信用证creditlimit赊销限额creditrating信贷的信用等级，信誉评价creditorn.债权人，贷方creditworthinessn.信贷价值，信贷信用crisisn.危机，转折点criticaladj.关键的*criticalpathanalysisn.关键途径分析法currencyn.货币，流通currentadj.通用的，现行的Currentaount往来账户，活期（存款）户currentassetsn.流动资产currentliabilitiesn.流动负债customizev.按顾客的详细要求制造（或改造等）；顾客化cut-throatadj.残酷的，剧烈的cut-pricea.削价（出售）的CV（二curriculumvitae）n.简历，履历cycletimen.循环时间damagesn.损害，损失deadlinen.最后期限dealn.营业协议，数量v.交易dealern.商人debitn.借方，欠的钱v.记入账户的借方debtn.欠款，债务togetintodebt负债tobeoutofdebt不欠债topayoffadebt还清债务debtorn.债务人ageddebtors长期债务人declarev.申报，声明declinen./v.，缓慢，下降decreasev.减少deductv.扣除，减去defaultn.违约，未履行defectn.缺陷defectiveadj.有缺点的deferv.推迟deferredpaymentsn.延期支付deficitn.赤字deliverycyclen.交货周期demandmanagementn.需求规戈Udecorticatedadj.的，冷谈的depositn.储蓄，预付（定金）depotn.仓库depreciatev.贬值，（对资产）折旧depressingadj.令人沮丧的deputyn.代理人，副职，代理devaluev.货币贬值（相对于其它货币）dietn.饮食，食物，特种饮食differentiationn.区分，鉴别dimensionsn.尺寸，面积，规模directv.管理，指导directorn.经理，主管ManagingDirectorn.总经理directcostn.直接本钱directmailn.（商店为招揽生意而向人们投寄的）直接邮件directsellingn.直销，直接销售directoryn.指南，号码簿discountn.折扣，贴现dismissv.让离开，打发走dismissaln.打发走dispatchn./v.调遣displayn./v.展出，显示disposev.安排，处理（事务）disposeof去掉，去除distributionn.分配，分发，分送产品diversifyv.从事多种经营；多样化divestv.剥夺dividendn.股息，红利，年息divisionn.部门dogn.滞销品down-marketa./ad.低档商品的down-time/downtimen.设备闲置期DP（二DataProcessing）n.计算机数据处理，计算机数据处理部门dramaticadj.戏剧性的drive积极性，能动dueadj.应付的，预期的dynamic有活力的earningsn.工资，收入efficiencyn.效率endorsev.背书，承受engagev.雇用entitlev.授权entitlementn.应得的权利holidayentitlementn.休假权equityn.股东权益equitycapital 股本equities普通股，股estimateddemandn.估计需求evaluatev.估价，评价eventualadj.最终exaggeratev.夸张exceedv.超过exhibitn.展览，表现expendituren花费，支出额expensen.费用，支出expenseaountn.费用帐户expensesn.费用，业务津贴expertisen.专长，专门知识和技能exposuren.公众对某一产品或公司的知悉；广告所到达的观众总数facilitiesn.用于生产的设备、器材facilitieslayoutn.设备的布局规划、方案facilitieslocationn.设备安置factoringn.折价购置债券fail-safesystemn.平安系统feasibilitystudyn.可行性研究feedbackn.反应，反应的信息fieldn.办公室外边，详细业务filen.文件集，卷宗，档案，文件v.归档fillv.充任financen.资金，财政v.提供资金financialadj.财政的financingn.提供资金，筹借资金finishedgoodsn.制成品firmn.公司firev.辞退fixv.确定，使固定在fixupv.解决，商妥fiscaladj.国库的，财政的flagshipn.同类中最成功的商品，佼佼者flexibleadj.有弹性的，灵活的flextimen.弹性工作时间制flier（二flyer）n.促销传单floatv.发行股票flopn.失败flowshopn.车间fluctuatev.波动，涨落，起伏F0B,f.o.bn.离岸价follow-upn.细节落实，接连要做的事forecastv.预测fourP's指produce、price、place、promotionframeworkn.框架，构造franchisen.特许经销权v.特许经销franchiseen.特许经营人franchisern.授予特许经营权者fraudn.欺骗freebien.（非正式的）赠品，促销的商品freelancen.&adj.自由职业者（的）fundsn.资金，基金futuresn.期货交易gapn.缺口，空隙gearingn.配称（即定息债务与股份资本之间的比率）gimmickn.好主意，好点子goaln.目标goingadj.进展的，运转中的goingraten.产品的市场价格goodsn.货物，商品goodwilln.声誉gopublicv.首次公开发行股票grapplewithv.与搏斗，尽力解决grievancen.申诉，抱怨grossadj.总的，毛的grossmarginn.毛利率grossprofitn.毛利grossyieldn.毛收益graduallyadv.逐渐地groupn.（由假设干公司联合而成的）集团growv.增长，扩大growthn.增长，开展guaranteen.保证，保单guidelinesn.指导方针，准那么handinv.呈送handinone'snotice递交辞呈handlev.经营handsonadj.有直接的hardselln.强行推销hazardn.危险，危害行为headn.主管，负责healthandsafetyn.安康和平安hedgen.套期保值hiddenadj.隐藏的，不明显的hierarchyn.等级制度，统治集团，领导层hirev.雇用hirepurchasen.分期付款购物法hitv.击中，到达holdern.持有者holdingpanyn.控股公司hostileadj.不友好的，恶意的HRDn.人力资源开展部humanresourcesn.人力资源hypen.天花乱坠的（夸张）广告宣传impactn.冲击，强烈影响implementv.实施，执行implicationn.隐含意义incentiven.刺激；鼓励inen.工资或薪金收入，经营或投资的收入earnedine劳动收入，劳动所得unearnedine非劳动收入，投资所得incrementv定期增加incurv.招致，承当indemnityn.归还，赔偿indexn.指数，索引retailpriceindex零售价格指数indirectcostsn.间接本钱inductionn.就职industrialadj.工业的。

阅读经济类汇总1.merge 合并(名词merger)2.heighten 使提高，加强3.monopoly 垄断4.freight 货物，运费5.substantial 可观的，大量的；实质的，真实的6.coordinated 协调的(coordinate)7.bulk (巨大的)体积，大量；(大)块8.have…by the throat 掐住…的脖子9.consolidation 巩固，加强(动词consolidate)10.appeal (to) 申诉，上诉；吸引11.captive 被俘虏的12.rate relief 费用减免13.discrimination 歧视；区别14.on the grounds that 基于…理由15.subscribe 同意，赞成；订购，订阅16.flourish 繁荣17.arbiter 裁决人，决定者；仲裁人18.brightening 光明的19.surging 急剧上升的1.count on 指望，依靠2.fair play 公平竞争3.financially 财务上4.secure 安全的5.pink slip解雇通知书6.side effect 副作用7.budget 做预算8.parachute 保护伞；降落伞9.setback 挫折10.back-up 替补的，备份的y off 解雇，使下岗12.weather 平安地渡过（风雨、困难等），经受住13.disruption 破坏14.make up 弥补15.stock market 股票市场16.fluctuation 波动（动词fluctuate）17.harsh 严酷的；刺耳的18.retiree 退休人员（结尾ee表示“处于某种情况下的人”或“受动者”）19.trade…for…以…与…相交换20.investment return 投资回报21.legislative 立法的22.deductible 保险、税收等）扣减额23.dose 剂（量）；数量24.demographics 人口分布25.work against 对…不利26.odds 可能性，机会；冲突27.attendant 伴随的，随之产生的；出席的；n.出席者，服务员28.perspective 角度；透视29.wholesale 大批的，数量大的；批发的；n.批发（retail零售）30.verburdened 负担过重的31.fallout 附带结果，余波1.distinctly 突出地2.hostile 怀有敌意的（名词hostility）3.present 呈献；提出，提供4.superb <口>极好的；杰出的5.townsfolk 城镇居民；市民rgely 主要地7.live off 靠…过日子，依赖…生活8.worthy 优秀的；值得的9.frankly 直率地，坦白地10.deliciously 有趣地怡人地可口地11.ironic 具有讽刺意味的12.do one's share of 分担；分享13.stream 一连串；川流不息14.sightseer观光者16.contend 主张；竞争，斗争17.council 委员会；理事会18.contribute 贡献19.subsidy 补助，津贴20.cocktail 鸡尾酒21.lounge休息厅，休息室；闲逛22.decorate 装饰，装修23.and so forth 等等24.in a row 连续25.rocket 飞速上升；n.火箭26.clientele <总称>顾客；委托人27.dedicated 专注的，献身的28.jean 牛仔裤；紧身工作裤29.box office 票房，售票处1.bite one's nails 束手无策；咬指甲2.softening 变软弱，变温和，变软（动词soften）3.indicator 指标，尺度（动词indicate）4.do without 免除，不用5.downscale 降低规模6.middle-brow 中产阶级趣味的（人）；文化教养一般的（人）7.dealership 商品特许经销商g 滞后9.temper 调和，使缓和；脾气10.sound alarms 敲响警钟，发出警报11.panic 恐慌，惊慌失措12.belt-tightening 紧缩开支13.despair 绝望14.gold rush 追逐暴利的热潮；淘金热15.predominantly 占主导地位地，显著地16.bonus 额外给予的东西；奖金17.frenzied 疯狂的，狂热的，极度激动的（名词frenzy）18.overbidding 出价高于（某物的）价值；出价过高19.real-estate broker 房地产经纪人20.silver linings 一线希望（或安慰）21.bubble 泡沫，气泡22.swing 摇摆23.ingredient 成分，因素24.sustained 持续的1.merge 合并(名词merger)2.heighten 使提高，加强3.monopoly 垄断4.freight 货物，运费5.substantial 可观的，大量的；实质的，真实的6.coordinated 协调的(coordinate)7.bulk (巨大的)体积，大量；(大)块8.have…by the throat 掐住…的脖子9.consolidation 巩固，加强(动词consolidate)10.appeal (to) 申诉，上诉；吸引11.captive 被俘虏的12.rate relief 费用减免13.discrimination 歧视；区别14.on the grounds that 基于…理由15.subscribe 同意，赞成；订购，订阅16.flourish 繁荣17.arbiter 裁决人，决定者；仲裁人18.brightening 光明的19.surging 急剧上升的(动词surge 急剧上升；上涌)1.decline 衰退；下降2.crude oil 原油3.barrel 桶4.triple 三倍5.scary 引起惊慌的6.quadruple 四倍7.gloom and doom 厄运8.suspend 暂停，中止；悬，挂9.grip 抓住10.hemisphere 半球11.muted 温和的，趋缓的；缄默的，无言的12.swing 摇摆；秋千13.conservation 保护；保存14.energy-intensive 能源密集型的15.emerging (economy) 新兴的（经济）（动词emerge浮现，显现，暴露）16.squeeze 挤，压榨17.against the background of 以…为背景阅读词汇：宏观经济类economic system 经济体系planned economy 计划经济marked economy 市场经济market-oriented economy 市场导向型经济market cycle 市场周期market demand 市场需求state-owned business 国有经济industrialization 工业化home market 国内市场red-hot economy 白热化经济prosperous 经济繁荣的globalization 全球化global inflation 全球通货膨胀multinational corporation 跨国公司stock price 股票价格venture investment 风险投资borker 经纪人stakeholder 股东economic puppet 经济傀儡credit card 信用卡monetary policy 货币政策competitive price 竞争价格retail price 零售价commodity price 物价steer the economy to a soft landing经济软着陆devalue 贬值interest rate 利率capital 资金资本intellectual property 知识产权infrastructure 基础设施treasury 国库财政部patent office 专利局阅读词汇：微观经济类productivity 生产力production 生产，产品transaction 交易consumption 消费subscribe to 订购commodity 日用品inferior article 劣质商品qualitatively 质量上monopoly 垄断merger 合并，回归consolidation 巩固，合并incorporate 合并downscale 缩减规模centralization 集中，中央集权化professionalization 职业化freight 运费shippper 托运人，发货人premium 保险费dealership 代理权，经销权retailer 零售商surplus 过剩predominance 优势vitality 活力unexploited 为开发的energy-intensive 能源密集型的commercialized 使商业化underfund 对……提供资金不足mountainous debt 负债累累free enterprise 自由企业limited liability company有限责任公司bureaucratic management 官僚式管理top management高层管理administration 管理，经营administrator 管理人员shareholder 股东executive director 执行理事entrepreneur 企业家competitor 竞争者consultancy 顾问职业blueprint 蓝图manpower 人力title 头衔，称号part-timer兼职人员temporary worker 临时工self-employment 给自己打工opening 空缺职位negotiate 谈判compensation 赔偿，薪水access time存取时间anti-virus programs杀毒软件assembler汇编程序bar code条形码beeper传呼机buffer storage缓冲存储器call instruction呼叫指令cellular手机comsat通讯卫星cordless telephone无绳电话cursor光标cyber crimes网上犯罪cyberspace电脑空间，网络世界desktop台式计算机digital television数字电视electronic hearing aid电子助听器encryption加密fast-forward(放录像带等时的快进)fiber optic technology光纤技术firewall防火墙flat panel display平板显示技术floppy disk软盘genetic engineering基因工程hacker黑客identifier标识符intelligent system智能系统intranet内联网IT-industry信息产业jumbotran(电视机的)超大屏幕know-how(技术)诀窍laser激光long-distance educational system远程教育系统microprocessor微处理机minicomputer小型计算机modem调制解调器multimedia多媒体multimedia learning system多媒体学习系统netsurfed网虫-------------------------------------------- 考研阅读分类词汇1 经济类active trade balance贸易顺差adverse trade balance贸易逆差appropriate拨款auditor审计员。

account number 帐目编号depositor 存户pay-in slip 存款单 a deposit form 存款单 a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to counter sign 双签to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque 拒付to suspend payment 止付cheque,check 支票cheque book 支票本order cheque 记名支票bearer cheque 不记名支票crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar's note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New Y ork 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行investment bank 投资银行merchant bank, accepting bank 承兑银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计general ledger 总帐computerized accounting 电脑化会计subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间minimum paid-up share capital 最低实缴股本reciprocity 互惠corresponding bank 代理行liaison office 联络办公室moratorium 延期偿付权legislation 法规innovation 改革underwriting 包销merge 合并portfolio 资产组合unit trust 单位投资信托arbitrage 套汇deregulation 放松管制capital adequacy ratio 资本充足率derivative 金融衍生工具maturity 到期日redemption 兑现certificates of indebtedness 债务证书linked exchange rate 联系汇率accounting arrangements 会计安排resumption of sovereign 收回主权holding company 控股公司privileges 特权legal tender 法币medium of exchange 交换媒介deferred payment 延期支付face value 面值mintage 铸币homogeneity 同质权fiat money 不兑换纸币，名义纸币negotiable certificates of deposits 大额转让存单narrowly-defined 狭义定义的broadly-defined 广义定义的required reserve 法定准备金excess reserve 超额准备金monetary base 货币｛流通｝基础open market operations 公开市场操作auction 拍卖non-intervention 不干涉主义net balance 净差｛余｝额book value per share 每股帐面价值advance 贷款retained earnings 留存收益risk-weighted assets 风险加权资产off-balance sheet items 表外业务项目collateral 抵押claims 债权denominate 面值residual maturity 剩余期限mortgage 住房抵押arrears 拖欠尾数default 违约on-balance sheet items 表内业务contingency 意外开支repurchase agreement 回购协议recourse 追索权irrevocable 不可撤消rediscounting 在贴现market risk exposure市场风险position 头寸debt-to-equity ratio 资产负债比率treasure bond 国库券leasing 租赁money laundering 洗钱treasure bill 国库券bankruptcy 破产credit securitization 信用证券化real time gross settlement 实时全额清算off-shore 离岸borrow money on credit 信用借款clearing bank清算行discount house 贴现行privileged position 最优惠头寸building society 建房协会Japanese Big Bang 日本金融改革wire transfer 电子转帐dual banking system 双轨银行制度laissez-faire 自由放任主义negotiable 可流通的installment 分期付款benchmark 基准利率turnover 成交额outstanding 未付的in favour of 以^为受益人promissory note 本票unsecured 无担保的prime rate 最优惠利率preference share 优先股ordinary share 普通股warrant 认股权current market value 当期市值option contract 期权合同hedging 套期保值Provident Fund 福利基金beneficiary 受益人collecting bank 代收行code 代号，代码，密码uncleared cheque 未清偿支票invoice 发票credit transfer 信用转帐endorsement 背书bearer 持票人defective title 有瑕疵的所有权down payment 首付款traveller's cheque 旅行支票bearer bonds 不记名债券crossed cheque划线支票countersign 联署paying bank 付款行transferable 可转让holder in due course 正当持票人holder in value 有代价持票人overdue 过期dishonoured cheque 拒付支票countermand 取消repo repurchase agreement 回购协议garnishee order 向第三债务人下达的资产扣押令winding-up 停业清理secured loan 担保贷款overdraft 透支real estate mortgage 房地产抵押chattel mortgage 动产抵押in presence of 提示reimbursement 偿还access 准入withholding interest tax 预扣税custodian 保管automatic teller machine 自动取款机personal identity number 密码.个人识别号passbook 存折insurance broker 保险经纪人hire purchase 租购working capital loan 周转资金start-up loan 创业贷款syndicated loan 辛迪加贷款project financing 项目融资foreign trade financing 对外贸易融资current assets 流动资产accounts receivable 应收帐款agent bank 代理行drawdown period 支用期grace period 宽限期principle 本金tombstone 证券发行公告factoring facilities 保理业务open credit 无担保贷款factor 保理lessee 承租人lessor 出租人non-resourse 无追索权financial lease 金融租赁operating lease 经营租赁full payout lease 支付租赁true lease 真实租赁conditional lease 条件租赁leverage lease 杠杆租赁electronic date interchange services 电子数据交换服务retail bank 商业零售银行private bank 私人银行merchant bank 商人银行risk preference 风险偏好risk taking investor 甘冒风险的投资者risk aversion investor 逃避风险的投资者macroeconomic oriented 以宏观经济为导向的equities origination 股票发行venture capital financing 风险资本融资the spread 价差interest rate swap 利率互换leverage buyout 杠杆收购junk bond 垃圾债券red chips 红筹股"h" shares H股trustee 受托人collection 托收production cost 生产成本production combination 生产联合comparative advantage 相对优势middle agent 中间代理eliminate exchange risk 消除外汇风险shipping insurance 海险guarantee 担保performance bond 履约保证import credit 进口信贷dividends 分红money transfer 转帐bank draft 银行汇票mail transfer 信汇telegraphic transfer 电汇test key测试密钥telex 电报Society for World Inter-bank Financial Telecommunications 环球银行间金融电讯协会standardized format 标准格式clearing house 结算所computer code 电脑代码additional cost 附加成本foreign exchange rate 外汇汇率swing 浮动spot rate 现汇汇率market rate 市场汇率cross rate 交叉汇率forward exchange contract 远期外汇合同currency future contract 货币期货合同quotation 报价单rolling forex 展期外汇option on foreign exchange 外汇期权strike price 执行价格expiry date 到期日call option 多头期头put option 空头期权foreign exchange hedge 外汇套期保值foreign exchange swap 外汇掉期superannuation 养老基金pension funds 退休基金brokerage fee 经纪人佣金optimum profit 最高收益canon 标准illegal activities 非法行为speculative purpose 投机目的repayment schedule 还款安排balance sheet 资产负债表income statement 利润表long-term loan 长期贷款country-risk 国别风险quantitative yardstick 定量的评判标准credit risk 信用风险risk assessment 风险评估margin 保证金legal authority 法定权力memorandum and articles of association 公司章程cushion of assets 资产缓冲safe title 所有权credit reference agency 信用查询机构credit standing 信用状况consumer loan 消费信贷bonus 奖金gratuity 退休金track record 工作履历minor's account 未成年人帐sole proprietors 独资企业private limited company私人有限公司public limited company 公共有限公司inter-bank lending /borrowing 同业拆借the inter-bank money market 同业拆借市场local currency 本国货币marginal cost 边际成本inter-bank rate 同业拆借利率contingency payout 意外支出natural disaster 自然灾害legal status 法定地位documentary credit 跟单信用证documentary collection 跟单托收export credit insurance 出口信贷保险shipment policy 装运保险单issuing bank 开证行advising bank 通知行confirming bank 保兑行applicant 开证申请人irrevocable documentary letter of credit 不可撤消信用证reimbursing bank 偿付行negotiating bank 议付行verification 证实confirmed credit 保兑信用证payment in advance 预付贷款remitting bank 托收行collecting bank 代收行sight bill 即期汇票term bill 远期汇票clean collection 光票托收bill of lading 提单certificate of origin airway bill 航空联运certificate of inspection 检验证明insurance policy certificate 保单证明open account 赊销premium 保险费stockbroking 股票经纪going concern 持续经营net profit 净收益audited accounts 经过审计的帐户registration certificate 注册证明inheritance 遗产tangible security 有形担保intangible personal guarantee 无形个人担保deed 契约dormant partner 不参与经营的合伙人limited partner 有限责任合伙人aggressive management 扩张性管理defensive management 保守性管理gearing 举债经营prior charge 优先偿付债券charges on assets 以资产抵押fixed charge 固定抵押floating charge 浮动抵押overtrading 超资力经营life policy 人寿保险depreciation 折旧indemnity 赔偿legal mortgage 法定抵押leasehold mortgage 衡平法抵押surrender value 租赁财产抵押stocks and shares 股票和证券unquoted shares 非挂牌｛上市｝股票cross-guarantee 交叉担保under influence 不正当影响misrepresentation 与事实不符合的陈述debenture 债券run down 削减acknowledgement 确认tangible assets 有形资产intangible assets 无形资产copy right 版权goodwill 商誉net worth 资产净值cash flow 现金流量current ratio 流动比率quick ratio 速动比率quality of assets 资产质量investment strategy 投资策略trend analysis 趋势分析debt to equity ratio 债务产权率debt service ratio 还本付息比；偿债比率amortization 摊销receivable turnover 应收帐款inventory turnover存货周转write off 注销recession （经济）衰退social unrest 社会动荡uncleared funds 未清算资金credit limit 信贷限额bad debt 坏帐loan restructuring 贷款重新安排recovery 追陪offsetting 补偿legal proceeding 诉讼litigation solicitor诉讼律师Baby bond 小额股票Background 背景background investigation 背景调查background material 背景材料Bad 坏的bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权Balance 余额，结余，差额，平衡adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类balance sheet evaluation 资产负债表评价closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额all-purpose bank 通用银行summary balance sheet 资产负债汇总表bank account balance 银行存款余额bank balance sheet 银行财务状况表bank credit 银行信贷bank debt 银行债务bank discount rate 银行贴现率bank holding company 银行控股公司bank interest 银行利息bank line 银行信用额度bank loan 银行借款bank rate 银行贴现率bank reserve 银行准备金bank’s buying rate 银行买价bank’s call loan 银行同行拆借bank’s selling rate 银行卖价clearing bank 清算银行commercial bank 商业银行cooperative bank 合作银行mortgage bank 抵押银行Banking 金融，银行业banking institution 金融机构Banking Law 银行法banking sector 银行部门Bankrupt 破产Boom 繁荣，景气bankrupt’s assets 破产者的财产Bankruptcy 破产act of bankruptcy 破产法案arrangement in bankruptcy court 迫产法庭调解bankruptcy administrator 破产管理人bankruptcy amendment act 破产修正案bankruptcy code chapter 7--- liquidation 破产法第7 章（清算）bankruptcy code chapter 11--- reorganization 破产法第11章(重组）bankruptcy court 破产法院bankruptcy debtor 破产债务人bankruptcy judge 破产判决bankruptcy law 破产法bankruptcy notice 破产公告bankruptcy ordinance 破产条例bankruptcy petition 要求宣布破产bankruptcy proceedings 破产程序bankruptcy rules 破产规定bankruptcy trustee 破产受托人declaration of bankruptcy 宣布破产Bargain 议价，讨价还价Basic 基本的，基础basic account 基本帐户basic accounting unit 基本核算单位Bear 空头，卖空bear account 空头帐户bear market 熊市，淡市bear transaction 空头交易Beat 还价，杀价Below par 低于票面价值Benchmark 基准Benefit 利益，受益，福利，津贴benefit country 受惠国benefit fund for employees 职工福利基金benefit program 福利计划Benefited 受益的benefited party 受益方Benevolent fund 慈善基金Beta 贝塔（与股票相关的）系数beta risk measurement 贝塔风险系数测定Bid 投标，报价，出价bid bond 投标押金bid opening date 开标日期bid price 买方出价call for bid 招标invite bid 招标Bidder 投标人，投标商Bidding 投标，出价bidding documents 标书Big Board 指美国纽约股票交易所Big Six 指美国六大会计事务所Big Three 指美国三大汽车公司Bilateral 双边的bilateral agreement 双边协议bilateral loans 双边贷款bilateral trade 双边贸易Bill 票据，帐单，发票，钞票bill receivable account 应收票据帐户treasury bill 国库债券Black 黑色的，黑市的blank market price 黑市价格Blank 空白的black market transaction 黑市交易Blanket 一揽子的blanket insurance 统括保险blanket mortgage 一揽子抵押Blue chip 兰筹股Blue-chip share 头等股票Blue-chip stock 热门股票Blue-collar worker 兰领工人board of administration 董事会理事会Blue-sky law 兰天法（防欺诈凭空发行股票的法律）Board 董事会，委员会，理事会board chairman 董事长board meeting 董事会议board of arbitration 仲裁委员会board of audit 审计委员会board of directors 董事会，理事会book of account 帐簿board of executive director 执行董事会，执行委员会board of manager’s 理事，董事board of supervisors 监事会board of trustees 受托委员会Bond 债券，证券，公债bond broker 债券经纪人bond creditor 债券债权人bond discount 债券折价bond issue 债券发行bond market 债券市场bond premium 债券溢价book profit 帐面利润bond rating agency 债券评级机构bond yield 债券收益callable bond 通知偿还债券convertible bond 可转换债券government bond 政府债券junk bond 拉圾债券listed bond 挂牌债券，上市证券mortgage bond 抵押债券municipal bond 市政债券preference bond 优先债券，优先股registered bond 记名债券treasury bond 国库债券unlisted bond 未挂牌债券，未上市证券Bonded 保税的，有抵押的bonded area 保税区bonded factory 保税工厂bonded goods 保税货物bonded warehouse 保税仓库Bonus 奖金，红利，津贴bonus issue 发放红利股bonus-percentage of profit 利润率分红bonus share 分红股，红利股Book 书籍，帐簿，记帐，定票，订货Borrow 借入book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存。