Administration and the public revenue systerm a view of tax administration管理和公共收入体系

国际经济贸易词汇贸易价格术语trade term / price term 价格术语[praɪs tɚm]world / international market price 国际市场价格FOB (free on board) 离岸价C&F (cost and freight) 成本加运费价CIF (cost, insurance and freight) 到岸价freight [fret] 运费wharfage ['wɔ:fɪdʒ]码头费landing charges 卸货费customs duty [ˈkʌstəmz ˈduti]关税port dues [du:s]港口税import surcharge [ˈɪmpɔrt ˈsə:ˌtʃɑrdʒ]进口附加税import variable duties 进口差价税commission [kəˈmɪʃən]佣金return commission 回佣，回扣price including commission 含佣价net price [nɛt praɪs] 净价wholesale price [ˈholˌsel praɪs] 批发价discount / allowance [əˈlaʊəns] 折扣retail price [ˈri:teɪl]零售价spot price 现货价格current price 现行价格 / 时价indicative price [ɪnˈdɪkətɪv]参考价格customs valuation [ˈkʌstəmz ˌvæljuˈeʃən]海关估价price list 价目表total value 总值贸易保险术语All Risks [rɪsk] 一切险F.P.A. (Free from Particular Average) [fri frʌm pɚˈtɪkjəlɚˈævərɪdʒ] 平安险W.A. / W.P.A (With Average or With Particular Average) 水渍险War Risk 战争险F.W.R.D. (Fresh Water Rain Damage) [ˈdæmɪdʒ]淡水雨淋险Risk of Intermixture [ˌɪntə'mɪkstʃə] and Contamination [kənˌtæməˈneʃən]混杂、玷污险Risk of Leakage[ˈlikɪdʒ]渗漏险Risk of Odor ['oʊdə]串味险Risk of Rust [rʌst]锈蚀险Shortage Risk 短缺险T.P.N.D. ( Theft, Pilferage & Non-delivery) 偷窃提货不着险Strikes Risk 罢工险贸易机构词汇WTO (World Trade Organization) 世界贸易组织IMF (International Monetary[ˈmʌnɪteri] Fund) 国际货币基金组织CTG (Council [ˈkaʊnsəl] for Trade in Goods) 货币贸易理事会EFTA (European Free Trade Association) 欧洲自由贸易联盟AFTA (ASEAN [ˈæsiæn] Free Trade Area[ˈeriə]) 东盟自由贸易区JCCT (China-US Joint Commission on Commerce[ˈkɑ:mɜ:rs] and Trade) 中美商贸联委会NAFTA (North American Free Trade Area) 北美自由贸易区UNCTAD (United Nations Conference [ˈkɑ:nfərəns] on Trade and Development) 联合国贸易与发展会议GATT (General Agreement on Tariffs[ˈtærɪf] and Trade) 关贸总协定贸易方式词汇stocks 存货，库存量cash sale 现货purchase[ˈpɜ:rtʃəs]购买，进货bulk[bʌlk] sale 整批销售，趸售distribution [ˌdɪstrəˈbjuʃən] channels 销售渠道retail trade 零售业hire-purchase ['haɪərp'ɜ:tʃəs] 分期付款购买fluctuate [ˈflʌktʃuˌet] in line with market conditions 随行就市unfair competition 不合理竞争dumping 商品倾销dumping profit margin 倾销差价，倾销幅度antidumping [ˌæntɪ'dʌmpɪŋ]反倾销customs bond 海关担保chain [tʃen] debts 三角债freight forwarder 货运代理trade consultation [ˌkɑ:nslˈteɪʃn]贸易磋商mediation of dispute [ˌmi:dɪ'eɪʃn] [dɪˈspjut] 商业纠纷调解partial shipment 分批装运restraint of trade 贸易管制RTA (Regional [ˈridʒənəl] Trade Arrangements) 区域贸易安排favorable balance of trade 贸易顺差unfavorable balance of trade 贸易逆差special preferences [ˈspɛʃəl][ˈprɛfərəns] 优惠关税bonded warehouse 保税仓库transit trade 转口贸易tariff [ˈtærɪf] barrier[ˈbæriɚ]关税壁垒tax rebate [ˈriˌbet]出口退税TBT (Technical Barriers to Trade) 技术性贸易壁垒进出口贸易词汇commerce [ˈkɑ:mɜ:rs], trade, trading 贸易inland trade, home trade, domestic[dəˈmɛstɪk] trade 国内贸易international trade 国际贸易foreign trade, external [ɪkˈstɜ:rnl] trade 对外贸易，外贸import, importation 进口importer 进口商export, exportation 出口exporter 出口商import licence 进口许口证export licence 出口许口证commercial transaction [kəˈmɚʃəl trænˈsækʃən]买卖，交易inquiry [ɪnˈkwaɪri]询盘delivery 交货order 订货make a complete entry 正式/完整申报bad account 坏帐Bill of Lading['leɪdɪŋ]提单marine bills of lading 海运提单shipping order 托运单blank endorsed[ɪnˈdɔ:rsmənt]空白背书endorsed 背书cargo receipt 承运货物收据condemned [kən'demd] goods 有问题的货物catalogue 商品目录customs liquidation海关清算customs clearance 结关 ,海关放行贸易伙伴术语trade partner 贸易伙伴manufacturer 制造商，制造厂middleman [ˈmɪdlˌmæn]中间商，经纪人dealer[ˈdilɚ]经销商wholesaler 批发商retailer, tradesman 零售商merchant 商人，批发商，零售商concessionaire[kənˌseʃəˈner], 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carrier 承运人consignee [ˌkɒnsaɪ'ni:]收货人不记名承兑 Acceptance[ækˈsɛptəns] in blank不记名汇票 Bearer draft [ˈbɛrɚ dræft]不记名票据Bearer paper；bearer check；bearer instrument；blank bill；note to bearer不洁票据Foul [faʊl] bill不经济行为（指分散的家庭生产）Uneconomical [ˌʌnˌi:kəˈnɑ:mɪkl] way of scattered [ˈskætərd] family industry不景气Depression；poor economy；sluggishness ['slʌɡɪʃnəs]；stagnancy 'stægnənsɪ]不景气的行业Slump ridden industry不景气基金Rainy day funds不可比因素Incomparable factors；factors not subject to comparison不可撤消的信托Irrevocable trust ɪˈrɛvəkəbəl]不可撤消信用证 Irrevocable letter of credit；irrevocable credit不可兑换货币Non-convertible currency不可转让信用证Non-transferable letter of credit不可转让证券Non-negotiable [nɪˈgoʊʃiəbl] securities不良贷款Bad loan；problem loan；non-performing loan不良债权Bad claim [klem]不履行合同Breach of contract [britʃ]不平等交易Discriminative [dɪ'skrɪməˌneɪtɪv] trade；unfair trade不正当竞争Unfair competition；unfair practice in competition不正当竞争法Unfair competition law；law against unfair competition不正当竞争防治法Law on prevention of unfair competition不正当贸易Illicit trade；oblique dealing[oˈblik]；unfair trade布政司（港）Chief Secretary部优产品Ministry-recognized quality products；ministry-level quality products财产法律制度Legal system concerning property财产收益Income from property；property income；estate income财产税Property tax；estate[ɪˈstet] duty；wealth [wɛlθtax财产折旧Property depreciation[dɪˌpriʃiˈeʃən]财产租赁合同Contract for the lease of property；property leasing contract财经纪律Discipline in financial and economic affairs；financial norms [nɔ:ms]；financial discipline[ˈdɪsəplɪn]财经体制Financial and economic system财力Financial resources财神God of Wealth；God of Fortune财税体制Financial and taxation [tækˈseʃən] system财团贷款Syndicated loan；loan syndication财务包干Responsible for one’s own finances；assume exclusive responsibility for the balance of one’s budget财务报表Financial statement财务报表格式Fiscal [ˈfɪskəl] reporting format财务大检查General check-up on financial work财务公司Finance company财务顾问Financial consultant [kənˈsʌltənt]财务会计Financial accounting；财务会计制度Financial and accounting system财务纪律Financial discipline财务监督Financial supervision财务检查Financial check-up财务可行性Financial feasibility [ˌfizəˈbɪlətɪ]财务指标Financial targets财政包干制Financial contract system by which each unit is responsible for its own surplus or deficit财政拨款Financial appropriations [əproʊpr'ɪeɪʃnz]；funds allocated[ˈæləˌket] from the state treasury[ˈtrɛʒəri]；financial allocations；budgetary[ˈbʌdʒɪteri] allocations；fiscal allocation财政补偿Financial indemnity[ɪnˈdɛmnɪti]财政补贴Financial subsides；grant-in aid；financial allowance财政赤字Financial deficit [ˈdɛfɪsɪt]；fiscal deficit财政分成Finance sharing财政公开Make public the administration [ædˌmɪnɪˈstreʃən] of finance财政关税Revenue tarrif；revenue [ˈrevənu:] duty财政结余Balance of finance财政金融体制Financial and banking system；system of finance财政紧缩Fiscal austerity美[ɔˈstɛrɪti]财政年度Fiscal year财政收入Revenue财政收支Revenue and expenditure [ɪkˈspɛndətʃɚ]财政收支差额 Imbalance between revenue and expenditure财政收支平衡Balance of revenue and expenditure；fiscal balance财政税收Revenue tax；fiscal levy[ˈlɛvi]；fiscal taxation；financial taxation财政税收制度Financial and taxation system财政相当困难In financial straits [stret]财政政策与货币政策的配合Coordination of fiscal and monetary policies财政专项补助Special financial subsidies采购团Purchasing[ˈpɜ:rtʃəsɪŋ] mission彩票Lottery[ˈlɑ:təri] tickets菜篮子工程“shoping basket ”program a program for increasing non-staple foodproduction 残废补助金 Disability pention惨淡经营Take pains with the work；take no end of pains to do something仓储保管合同Contract for storage and safekeeping；warehousing contract；warehouse bailment contract 仓储费用Warehousing[ˈwerhaʊzɪŋ] costs[kɔ:st]仓储设施Storage facilities [fə'sɪlɪtɪz]仓储销售Cash and carry操纵股票市场Manipulate [məˈnɪpjəˌlet] the stock [stɑ:k] market操纵汇率Manipulate the exchange rate差别关税Differential tarrif；differential duties；discriminating duty差别汇率Discriminatory exchange rate差别税制Variable levy system差额Margin买空卖空 bulls and bears;cross trade;fictitious bargain;fictitious transaction;speculate on the rise and fall of prices买入价 purchasing price卖出价 marketing prices卖空头 short卖空投机 sell short满负荷工作 operate at full capacity[kəˈpæsɪti]慢性通货膨胀 chronic inflation;creeping inflation;mild inflation [ɪnˈfleʃən]漫天要价,就地还钱 extort very high prices but receive extremely counteroffers ['kaʊntər'ɒf ər]盲目投资 blindness in investment冒名注册商标 register pirated[ˈpaɪrɪt] trademark冒用商标 infringement of trademark贸易差额 balance of trade; trade balance; trade gap贸易惯例 trade conventions; usual trade practices贸易及分销 trading and distribution贸易融资 trade financing每股发行价 issue price per share弥补赤字 cover the deficit; offset the deficit弥补企业亏损 cover enterprise losses免税 exempt[ɪɡˈzɛmpʃən] from taxation;tax exemption;tax-free免税红利 franked [fræŋk] dividends [ˈdɪvɪˌdɛnd]Tariff是关税，征税机关是海关tax毫无疑问是税务,tax是一个general的词，基本上可以用来表示各种税，或团体向个人征收的费用, 也可理解为强制性的责任之类的duty主要指关税，即国家对进口商品征收的税duty是任务，没有那么正式免税期 tax holiday免税商品 duty-free goods面向市场 market orientation[ˌɔriɛnˈteʃən; gear to the demand of the market民间贸易 people-to-people trade; private trade民营企业 non-state-run enterprise敏感性股票 cyclical[ˈsɪklɪkəl] stock名义价值 nominal value名义利率 nominal interest rate名义资本 nominal capital目标风险 target risk目标管理 management by objectives;quota management目标经济增长率 target economic growth rate幕后操纵 pull strings behind the scenes; wire-pulling;内部市场 internal market; domestic market内联企业 associations which coastal enterprises form with inland ones;internally-linked enterprises耐用消费品 durable consumer goods; consumer durable内企 domestic-funded enterprises年积增长率 cumulative[ˈkju:mjəleɪtɪv] annual rate of growth扭亏增盈 reduce losses and increase profits; get out of the red and begin to make profits 农业增加值 added value of agriculture挪用客户资金 misappropriation of a client’s deposit [dɪˈpɑ:zɪt]排斥竟争 spurn[spɜ:rn] competition派生市场 derivative markets盘点 stock count; take stock of make an inventory[ˈɪnvəntɔ:ri] of盘活 efficiently [ɪˈfɪʃəntlɪ] use配股 allotment[əˈlɑ:tmənt] of shares疲软货币 weak currency预付 advance payment贴息 subsidies on interest payment; discount贴现 discount; discount for cash贴现利息 discount interest贴现率 discount rate停薪留职 remain employed without wage; unpaid leave通货回笼 withdrawal[wɪðˈdrɔəl, wɪθ-] of currency[ˈkɜ:rənsi] in circulation[ˌsɜ:rkjəˈleɪʃn]通货升值 currency revaluation [ˌri:væljʊ'eɪʃn]同本位货币 convention money同业拆借 inter-bank borrowing同业融通票据 inter-bank financial bills统收统支 state-monopolized[məˈnɑ:pəlaɪz] revenue and expenditure [ɪkˈspɛndətʃɚ]投融资体制 investment and fund-raising system拖欠税款 delinquent tax; be in arrears with tax payment拖欠债券 defaulted bond外币兑换差额 balance of foreign exchange外币股 share of foreign exchange外汇调剂 foreign exchange swap外汇额度 foreign currency quota外汇交易市场 foreign exchange swap market外汇结存 foreign exchange balance外贸自营权 power to engage in foreign trade外商投资项目 foreign investment projects外商直接投资 foreign direct investment外逃资本 fight capital外引内联 introduce foreign capital and technology and establish domestic connection外债偿还率 external debt service ratio未兑现支票 outstanding checks无形财产 incorporeal property; intangible property无形动产 intangible[ɪnˈtændʒəbəl] chattels [tʃætlz]无形贸易 invisible trade夕阳产业 sunset industry; declining industry;industry with no future [ˈfjutʃɚ]吸收游资 absorb idle [ˈaɪdl] funds息票 coupon [ˈku:pɑ:n]洗钱 money laundering ['lɔ:ndərɪŋ]闲散资金 scattered [ˈskætərd] funds闲置资金 idle capital; idle funds现汇交易 spot transaction现金结算 cash settlement [ˈsɛtlmənt]现金流量 cash flow现金流通量 money in circulation [ˌsɜ:rkjəˈleɪʃn]现金投放 currency issue; cash input限价 price control乡镇企业 township enterprises消费物价补贴 consumer subsidies消费物价指数 consumer price index消费信贷 consumer credit货款回笼 reflow of corporate sals income信用社 (urban and rural) credit cooperation严格财务制度 exacting financial system一次性商品 one-off commodity一级市场 primary market; first market一级自营商 primary dealer美[ˈdilɚ]一条龙服务 provide a service of coordinated[ko'ɔrdəˈnet] process以美元等值计算 committed in USD equivalent以人民币记账 use the currency of RMB for current accounting以外汇结算 settled in foreign exchange以质取胜 strategy of success through quality ; win the market with high quality 意向书 letter of intent意向性协议 agreement of intent溢价 excess[ˈɛkˌsɛs]; premium[ˈprimiəm]溢价发行债券 issue of bonds at a premium有意向投资者 willing investor增收节支 increase revenue [ˈrevənu:] and reduce expenditure文案大全证券监督管理委员会 securities supervision commission证券交易管理委员会 securities exchange commission住房分配货币化 monetize housing distribution专款专用 earmark a fund for its specified purpose only专有交易 proprietary [prəˈpraɪəteri] business专属经济区 exclusive [ɪkˈsklusɪv] economic zone转包 subcontract转贷 on-lending转轨 transfer to a different track; retracking转换经营机制 shift operation mechanism [ˈmɛkəˌnɪzəm] 转移支付制度 transfer payment system转账支票 check only for account准货币 quasi-money资金到位 fully funded(project)文案大全。

中国特色政治词汇一览爱国民主人士patriotic democratic personages创新型国家innovation- oriented nation粗放型经济增长extensive/inefficient mode of growth爱国统一战线patriotic united front法治政府law-based government安家费settling-in allowance改革攻坚tackle hard issues in the reform最低生活保障subsistence allowance优抚安置provide special assistance to entitled groups自主创新能力capacity for independent innovation经济适用房affordable housing按劳分配为主体distribution according to work remains dominant长治久安long-term stability社会保障体系social security system社会主义核心价值体系core socialist values社会主义荣辱观socialist concept of honor and disgrace安理会Security Council按揭贷款mortgage loan安居工程Comfortable Housing Project按劳分配distribution according to one's performance肝胆相照、荣辱与共be subordinated to and serve the overall interests of thecountry港人治港the people of Hong Kong administer Hong Kong可持续发展战略the strategy of sustainable development科教兴国战略the strategy of invigorating China through thedevelopment of science and education全国人民代表大会National People’s Congress(NPC)全国政协委员会member of the national committee of the CPPCC“三个代表”重要思想the important thought of Three Represents和平共处五项原则the Five Principles of Peaceful Coexistence“和平统一，一国两制”的方针the principle of “peaceful reunification” and “ onecountry, two system”互不侵犯mutual non-aggression互不干涉内政non-interference in each other’s internal affairs平等互利equality and mutual benefit求同存异seek common ground while shelving differences全方位外交multi-faceted/ multi-dimensional diplomacy全面合作伙伴关系comprehensive and cooperative partnership外交庇护diplomatic asylum贯彻百花齐放、百家争鸣的方针carry out the principle of letting a hundred flowersblossom and a hundred schools of thought contend司法公正judicial justice以人为本people oriented依法治国run the country according to the law拜金主义money worship白领工人white-collar worker公共服务和社会管理public services and administration和平统一大业great cause of peaceful reunification宏观调控macro-control安全专项整治carry out more special programs to address safetyproblems白皮书white paper保护生态环境preserve the ecological environment保护消费者合法权益protect the legitimate rights and interests of consumers 保护主义protectionism包机 a chartered plane保税区the low-tax, tariff-free zone;bonded area; tax-protected zone保证重点支出ensure funding for priority areas奔小康strive for a relatively comfortable life群众路线mass line解放和发展生产力release and develop productive forces解放思想emancipate people’s minds固定资产投资investment in the fixed assets政府工作报告report on the work of the government综合国力overall national strength自主创新independent innovation转变职能transform government functions共同繁荣shared/common prosperity民生people’s livelihood, people’s well-being基础设施建设construction of infrastructural facilities反腐倡廉anti-corruption bid指导思想guiding ideology全面建设小康社会build a moderately prosperous society in an all-around way科学发展观Scientific Outlook on Development扩大内须expand domestic demand惩防体系建设construction of anti-corruption system保障措施supporting measures治本effect a permanent cure分清职责affirmation of responsibility健全机构amplify necessary rules and regulations农民工migrant workers干部cadre行政许可administrative licensing南水北调South-to-North Water Diversion Project西部大开发战略western development strategy实事求是follow a realistic and pragmatic approach行政处罚administrative penalty监管supervision裁决arbitration领导班子leaderships权力下放delegate power to the lower levels投诉举报complaint and public tip-off同比增长growth on an annual basis环比增长sequential growth节能减排reduce carbon emission and save energy街道办事处sub-district office党工委party working committee管委会Management committee工业提速增效speed and efficiency raising in industrial section五项攻坚program of assault upon the 5 economic targets埋头苦干work with painstaking开拓奋进exploring and spurting重点领域突破breakthrough in key area重点工作创新innovation in critical work主要经济指标major economic indicators跨越式增长leap-forward development地区生产总值regional gross product地方级财政收入local financial revenue产业升级industrial upgrading产业园区industrial park社会事业social undertaking责任制responsibility system优化产业结构modify the industrial structure增量increment存量stock市政建设和管理urban construction and administration承载能力carrying capacity整体形象overall image污水处理sewage treatment居民可支配收入Per capita disposable income城乡居民urban and rural residents城乡公共就业服务体系urban and rural systems for providing public employmentservices城镇职工基本养老保险制度basic old-age insurance system for urban workers居住条件dwelling condition四位一体Four in One区委书记secretary of district party committee区长Chief Executive of District Government区直部门Departments Directly under the District Government 房地产税收一体化integration of real estate tax牵头部门initiate department责任部门responsible department第三产业tertiary industry战略性新兴产业strategic emerging industry产业核心竞争力Industry Core Competence人力资源和社会保障局bureau of human resource and social security基本公共服务体系basic public service system富民工程project of enriching the people幸福指数happiness index水利设施Water conservancy facilities防汛抗旱flood control and drought relief保障粮食生产secure the grain production完善配套功能perfect auxiliary facilities流域治理watershed management经济社会又好又快发展fast and fine economic and social development优化产业布局optimize the industrial layout夯实tamp节能减排energy saving and emission reduction生态绿色城市ecology green city拆迁办Administration of Urban House Dismantling andRelocation城管执法局Comprehensive Urban Management Enforcement信息调度 information scheduling区委组织部Organization Department of district party committee 区纪委district Commission for Discipline Inspection电子商务electronic commerce住建局bureau of housing and construction国土局Land and Resources Bureau国税局National Tax Bureau地税局Local Tax Bureau公安分局Branch Office of Public Security Bureau计生局Bureau of Family Planning林业局Bureau of Forestry药监局State Food and Drug Administration质监局Quality Control Bureau财政局Bureau of Finance农牧水利局Bureau of Agriculture Husbandry and Water Resource 住建局Bureau of Construction and Housing旅游办Administrative of Travel民政局Department of Civil Affairs教育局Bureau of Education文体局Bureau of Recreation and Sports卫生局Bureau of Health规划局Bureau of Planning影子银行shadow banking地方债务local debts产能过剩overcapacity体制机制障碍institutional obstacles财税体制fiscal and tax systems市场化改革market-oriented reform人民币资本项目可兑换the convertibility of the RMB under capital account简政放权streamline government and delegate powers多元平衡diversified, balanced攻坚期和深水区the deep water zone where tough challenges must bemet都是难啃的硬骨头They are hard nuts to crack.增长联动、利益融合interconnected growth and converging interests硬着陆hard landing博鳌亚洲论坛the Boao Forum for Asia生肖循环zodiac cycle乘势而上keep with the trend of times就要不断爬坡过坎there will inevitably come one challenge after another. 彩虹往往出现在风雨之后Rainbow often appears after wind and rain.“引进来”和“走出去”“bring in”foreign investment and encourage companies to“go global”以企业为主体、市场为导向、产学研相结合的技术创新体系technological innovation which is led by enterprises and guided by the market and which integrates the efforts of enterprises, universities and research institutes.任何一项事业,都需要远近兼顾、深谋远虑, 杀鸡取卵、涸泽而渔的发展是不会长久的。

Unit 1 Opening Administration to the Public市政府municipal government采纳adopt出席be present行政事务administrative affairs人民代表大会the people’s congress中国人民政治协商会议the Chinese People’s Political Consultative Conference 民主党派democratic party工商联合会the Association of Industry and Commerce县级以上政府government at or above county level财政预算financial budget福利待遇welfare treatment招、投标bidding官员任命appointment of officials劳模model workers调动transfer机构改革institutional reform官员自律self-discipline of officials义务、责任obligation中国入世China’s entry into the WTO政府职能转换transformation of government functions经济增长economic growth处理相关事务handle related affairs红头文件red-title documents律师lawyer会计师accountant下岗工人laid-offs相关程序relevant procedures市政建设municipal construction效率efficiency监督supervision反馈feedback处罚penalty调查survey多功能服务系统multi-functional service system人口稠密社区densely populated community透明度transparency办公自动化office automation城市总体规划the overall city planning决策部门decision-making departmentUnit 2 Why Public Management Reform?公共开支public expenditure产生generate监督成本monitoring costs均衡equilibrium现状status quoUnit 3 Reform of the Administration and Local Public Services: Introduction decentralization 分权化centralization 集权化liberalization 自由化devolution权力下放regional authorities 地方当局integration一体化instability 不稳定local tax revenue 地方税收municipal 市政的private enterprise 私营企业democracy 民主local autonomy地方自治conventional practice 传统做法public sector公共部门privatization私有化governance治理empowerment放权augment扩大、增加、增长accountability负责任Unit 4 State and MarketI. Words and expressionsMacroeconomic宏观经济的Microeconomic微观经济的Judicial司法的；法院的new entry 初入，新进入entrepreneur 企业家gross national income(GNI) 国民收入总值per capita人均per capita gross national income: gross national product divided by the number of people living in the country.gross national product(GNP)国民生产总值: the total value of goods and services produced in a country’s economy, including income from abroad.gross domestic product(GDP)国内生产总值: the total value of goods and services produced in a country’s economy, not including income from abroad.rating 考核、定级levy 征收incentive 刺激、鼓励marginal tax rate边际税率: the amount by which tax revenue increase per unit increase invalue in a taxed activity.Distance education远程教育monopoly垄断generate 产生；导致access to接近；进入；接近（进入）的方法（权利、机会等）dramatically 大幅度地account for说明（原因等）impose on 强加meet the requirement/ the need/ the demand…on average 平均enhance提高、增加、增强stagnant停滞的、不流动的；萧条的、不景气的vibrant活跃的、充满活力的present:a.1)existing or happening now 现在的、目前的e.g.The present situation is quite unfavourable to us.2)at an event, or in a place 出席的、在场的e.g.When it happened, I was not presentn.1)gift 礼物e.g.The boy was asked to wait for a present.2)the period of time时间段e.g.We must learn to live in the presentv.1)give sb. sth. formally or officially 赠送、呈献e.g.John was the guest of honour and presented the awards.2)offer sth for people to consider or judge递交、呈递e.g.The commission presented its report in April.3)show sb.or sth. in a particular way so that people have a particular opinion about them 上演e.g.The film presents a disturbing image of youth culture.take over: He took over the company at the death of his father.take in: It’s easy for children to take in milk.This shirt is too long for me, please take it in.Why is it so easy for people to be taken in?take to: He took to the girl/ smoking when he was only sixteen.take up: He took up stamp-collecting as his hobby.Reading takes up 20 percent of his time at home at night.be critical to 关键的comparable/ comparativeensure: We can ensure that the project will be finished in time.insure sth. against sth.: You can insure your house against fire.assure sb. of sth: I can assure you of the security of the information.take responsibility forUnit 6 Developing and Designing Performance Management Performance绩效Effectiveness有效Efficiency有效Morale士气Forge打造Integrative整合的，整体的Holistic总体的，全部的Intent 意图，目的Bring sth. into line with sth. else使协调起来，使一致Unitarist一元论Be at odds with与有争执；与不一致Accommodate使适应；容纳，接纳Plurality众多，许多Deficient缺乏的，不足的Predominant占优势;主要的，突出的In essence实质上Appraisal评估Be mindful of留心，注意，不忘记Implementation贯彻，履行Be consistent with 与一致Stance姿态，态度Allow for考虑到Incorporate结合；体现Encompass围绕，包围；包含Infuse向……注入，向……灌输；泡制，浸渍Implicit含蓄的；内含的，固有的Intensive加强的，集中的；深入细致的Articulate能说话的，表达地清楚有力At large未被捕，逍遥自在；详尽地；普遍的，一般的，代表整个的Unit 8 The Economic Perspective for the People’s republic of China disparity 不一致，不同coastal 沿海的interior内陆的financial sector 经济部门surge 汹涌澎湃，冲浪buoyant有浮力的，轻快的fixed asset investment 固定资产投资housing mortgage loan住宅抵押贷款western region development strategy西部开发战略disposable income 可分配收入，税后收入trigger 激发，引起ameliorate 改善，改进，改良consecutive 连续的integrated一体化的，完整的jurisdiction 权限procurement 获得the general tariff level关税总水平rebate 回扣，折扣aggravate deflationary pressure加重通货紧缩压力fiscal stimulus 财政激励constrain抑制contemplate 期待，反复打算bailout应急贷款，紧急援助fledge缺乏经验的，初出茅庐的tapers逐渐减少，逐渐停止offset抵消momentum力量,动量，势头project 规划，设计excess capacity产能过量entrant进入者，新加入者resource-extensive 资源粗放型labour-intensive劳动密集型honoring contracts执行合同auditing standard 审计准则，审计标准disclosure揭发address提到，提出degradation品质下降pro-亲exacerbate 加剧vulnerability易受攻击，脆弱institute 实行，建立，开始，创立regulatory规章制度conform to使一致，使符合resilient有弹性的regime政体，政治，统治Unit 9 China seeks Peaceful Growth Holistically全面地shake off摆脱multiplication scenario乘法情境negligible微不足道的mega大的（兆）provoking使人烦恼的abundant丰富的，充裕的magnitude大cohesion粘着力，结合slacken放松，松懈make further strides更进一步blaze用光照耀detach from分开，分离foster养育，促进initiative首创精神，积极性，主动usher引领wrestle斗争，搏斗weigh up估量tap开发hefty异常大的bring into play发挥adhere to坚持hegemony霸主contend for竞争，斗争testify证明，证实strive for努力，奋斗，力求unswerving直的，不偏离的draw on利用Unit 10 The Largest Recipient of Foreign Capital conglomerate联合大企业stipulation条款，项目franchise特许overhaul详细检查sluggish缓慢的hamper妨碍，阻碍given假设disposal income税后收入。

与收支相关的英文短语【释义】1income and expenses收入和支出：指个人或组织在一定时间内所获得的收入和所发生的支出。

2receipts and disbursements收入和支出：指一个组织、企业或个人在一定时期内所收到的款项和所支付的款项。

3incoming and outgoings收支。

【短语】1国际收支平衡a balanced BOP account;Balance of payments;balance of international payments;Balance of Payments Statement2财政收支government revenues and expenditures;public revenue and expenditure; Revenue and expenditure;state revenues and expenditures;Fiscal Balance3收支平衡make both ends need;balance of payments;break even;make ends meet4收支平衡点Break-even;Break Even Point;fedezeti pont;BEP5土地出让金收支the revenue from the sale of land-use rights and its use6国际收支差额balance of payments;金融balance of international payments; international balance of payment;balance of payment7经常收支current account;lopende rekening;bytesbalans8国际收支平衡表金融balance of international payments;the balance of payments;BoP; Balance of Payment Statement9单方面转移收支Balance of Unilateral Transfers;Unilateral Transfer【例句】1这家公司去年接近收支平衡。

企业所得税法中英对照企业所得税法中英对照Corporate Income Tax Law Comparison between Chinese and English第一章总则 Chapter 1 General Provisions第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者的合法权益，制定本法。

Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the legitimate rights and interests of investors, this Law is hereby formulated.第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者权益，制定本法。

Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the interests of investors, this Law is hereby formulated.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外的企业在中华人民共和国境内取得的所得。

Article 2 This Law shall apply to enterprises within the territory of the People's Republic of China and to the income obtained by foreign enterprises within the territory of the People's Republic of China.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外企业在中华人民共和国境内取得的所得。

Lesson 1citizen 公民 municipal government 市政府 administrative affairs 行政事务transparency 透明度 accomplishment 成就，成绩 financial budget 财政预算implementation 实施，实行 obligation 义务，责任 lag behind 落后于bulletin 公告,公报 natural disaster 自然灾害 to grant 授予，认可license 许可证 booth 货摊，小摊 civil affairs 国内事务domicile registration 居民登记 matrimonial registration 婚姻注册e-government 电子政府 to facilitate 使更容易 regulation 规章制度，条例healthcare 医疗卫生 Handling Affairs Online 在线事务办理to retain 保留，保存Lesson 2bureaucracy 官僚机构，官僚作风 bureaucratic constrain 官僚式约束to inhibit 抑制，约束 citizenry 平民，公民 to espouse 信奉cynic 愤世嫉俗者 to render 表现，使成为 quasi—market 准市场to streamline 使简化，使有效率，使现代化 slacken off 放慢，放缓in conjunction with 与。

..。

结合起来 status quo 现状reward and appraisal system 奖励与褒扬制度 to reshuffle 改组commitment 承诺Lesson 3public administration 公共管理,公共行政decentralization 分权化liberalization 自由化 thrust 冲击 centralization 权力集中化diagnosis 诊断，判断 impetus 推动力，刺激 permanent tension 长期的压力revenue 财政收入 revival 复兴，恢复 consolidation 联合,统一autonomy 自治,自治权 infrastructure 基础设施 jurisdiction 司法权,裁判权innovation 创新，革新 responsiveness 回应 interdependence 互相依赖remit 汇出 at odds 争议，争吵 local authority 地方政府central authority 中央政府 ceiling 上限,天花板 performance 绩效，成就emergence 出现 statute 条例,法令Lesson 4private sector 私营部门,民营部门 to generate 产生，造成judicial services 法律服务 know-how 技术秘诀 regulation 管制oversight 疏忽,失察 entrepreneur 企业家gross national income（GNI）国民总收入Euromoney 欧洲货币creditworthiness 信贷价值public sector 公共部门vibrant 充满活力的，活跃的 to levy 征税 progressivity 进步 incentive 动机monopoly 垄断 budget 预算 accessibility 可达性，可获得性affordability 可承担，可负担性 stark 完全的，巨大的Lesson 5community 社区 interpersonal 人与人之间的 predisposition 倾向to embody 使具体化，具体表现 indelible 不可或缺的,永恒的to exile 放逐，流散 to transcend 超越 static 静止的，静态的heritage 遗产，继承物Lesson 6performance management 绩效管理to forge 打造,锤炼diagnostic 诊断的integrative 综合的，一体化的 holistic 总体的，全部的 mission 使命unitarist 一元论的 a logical progression 一种逻辑级数performance appraisal 绩效评估 diagnosis 诊断Lesson 7indicator 指标 in aggregate 总起来看，总起来说system of national accounts 国民账户体系 statistics 统计，统计数据currency 流通货币 gross national income（GNI）国民总收入unincorporated business 综合经营的商业 multiple exchange rate 多重汇率Lesson 8disparity 不同,差距 coastal 沿海的 interior 内陆的financial sector 经济部门 surge 波动,汹涌 drought 干旱housing mortgage loan 住宅抵押贷款 disposable income 税后收入,可支配收入to trigger 引发，引起 state—owned enterprises 国有企业fiscal revenue 财政收入 expenditure 支出,花费 allowance 津贴，补助 extra —budgetary funds 预算外资金 unauthorized spending 未授权的花费treasury bond 国库券 stock market 股票市场 A-share A股Indices（index的复数）指标，指示物 quota 配额 to rebound 反弹tandem 纵列的 consecutive fiscal stimulus 连续的财政鼓励 rebate rate 折扣率aggravate deflationary 加重通货紧缩 phytosanitary 植物检疫的，控制植物病害的Lesson 9well-off 小康的，富裕的 incomprehensive 范围有限的 to shake off 摆脱，甩掉to illustrate 例示，说明 multiplication scenario 乘法情境division scenario 除法情境 to conform to the tide of the times 符合时代潮流to endeavor to foster 努力培育 household contract system 家庭联产承包责任制initiative 进取性 to usher in 引进 wrestling 对抗，斗争resource shortage 资源短缺 positive factor 积极因素,有利因素 hegemony 霸权unswervingly boost 坚定不移地推进Lesson 10recipient 接受者 foreign direct investment(FDI）外商直接投资momentum 动力，势头 be attributed to 归因于，由于。

BEC商务英语热词：“净利润”怎么说大家知道BEC商务英语热词：“净利润”怎么说吗?为了帮助大家备考，下面小编就分享给大家。

BEC商务英语热词：“净利润”怎么说?apanese automaker Toyota's group net profit contracted 30.5 precent to hit 283.5 billion yen (about 3.56 billion U.S. dollars) in the fiscal year ending in March, the company said Wednesday.分析：在上述报道中，“net profit”的意思是“净利润”，也称“收益”。

净利润是指在利润总额中按规定交纳了所得税后公司的利润留成，一般也称为税后利润或净收入。

“净收入”还有其他说法，如“net income”和“net revenue”。

一些相关说法：net asset 净资产net loss 净亏损net debt 净债务例句：The company reported a 28% drop in net profit for its fiscal first quarter.该公司还宣布第一财政季度的净利润下降了28%。

Our main operating indicators, such as net assets and net profit, have met our goals set for 2010, three years ahead of the schedule.我们主要的经营指标，比如净资产和净利润都已达到我们2010年要完成的目标，现在提前三年完成了。

Higher net profits generated by the employee translate into higher bonuses.雇员创造更高的净利润，将转化为更高的奖金。

财政学双语重点（重中之重啊!）1.Unified budget: The document which itemizes（逐项列出）all the federal government’s expenditures（支出）and revenues （收入）.统一预算：联邦政府在一种文件中将其支出逐项列出。

2.substitution effect: The tendency of an individual to consume more of one good andless of another because of a decrease in the price of the former relative to the latter.替代效应一个人因一种商品相对于另一种商品的价格降低而多消费前者，少消费后者的倾向。

3. income effect :The effect of a price change on the quantity demanded（需求量）due exclusively（唯一的）to the fact that the consumer’s income has changed.收入效应价格变化对需求量的影响完全是由于消费者的实际收入的变化所致。

4. Pareto efficient: An allocation of resources such that no person can be made better off without making another person worse off.帕累托效率一种资源配置状态，在该状态下，如果不使一个人的境况变差就不可能使另一个人的境况变好。

5. Pareto improvement: A reallocation of resources that makes at least one person better off without making anyone else worse off.帕累托改进资源的重新配置可在不使任何人的境况变差的前提下，至少使一个人的境况变好。

财政学Chapter 11、Unified budget: The document which itemizes（逐项列出）all the federal government’s expenditures（支出）and revenues（收入）.统一预算：联邦政府在一种文件中将其支出逐项列出。

2、regulatory budget: An annual statement of the costs imposed on（施加影响于）the economy by government regulations.(Currently, there is no such budget.)管制预算：政府管制给经济造成的成本的年度报告。

（目前尚无）3、entitlement programs: Programs whose expenditures are determined by the number of people who qualify, rather than preset budget allocations（分配）.公民权力性计划其支出由符合条件的人数而非预先的预算安排来决定的计划。

Summary :1、public finance ,also known as public sector economics or public economics, focuses on the taxing and spending activities of government and their influence on the allocation of resources and distribution（分配）of income.财政学，也称公共部门经济学或公共经济学，以政府的收支活动及其资源配置与收入分配的影响为研究对象2、I n an organic view of society ,individuals are valued only by their contribution to the realization of social goals. These goals are determined by the government.按照社会有机论，个人只有在有助于社会目标实现时才有价值。