常用政治經(jīng)濟用語

1、社會政治與經(jīng)濟類英語熱點詞塊翻譯 我愛英語網(wǎng) Deepening reform and opening up 深化改革擴大開放 The theory of building socialism with Chinese characteristics建設(shè)有中國特色的社會主義理論The theory on the initial stage of socialism 社會主義初級階段的理論One focus, two basic points 一個中心，兩個基本點Focus on economic construction 以經(jīng)濟建設(shè)為中心Adhere to the four cardinal

2、principles 堅持四項基本原則Adhere to reforms and opening to the outside world 堅持改革開放Seizing the opportunity, deepening the reform, opening 抓住機遇，深化改革，wider to the rest of the world, promoting development, maintaining stability擴大開放，促進發(fā)展，保持穩(wěn)定Whether it would be beneficial to developing socialist productive for

3、ces是否有利于發(fā)展社會主義生產(chǎn)力 Whether it would be beneficial to enhancing the overall strength of the country是否有利于增強綜合國力 Whether it would be beneficial to raising peoples living standard是否有利于提高人民生活水平 Taking the socialist public ownership as the mainstay 以社會主義公有制為主體Common development of multi-economic sectors 多種

4、經(jīng)濟成分共同發(fā)展Establishment of socialist market economy 社會主義市場經(jīng)濟的建立Deepening economic reform 深化經(jīng)濟改革Relationships among reform, development and stability 改革發(fā)展和穩(wěn)定的關(guān)系Deepening of reform and promotion of development 深化改革與促進發(fā)展Economic growth and social progress 經(jīng)濟增長與社會進步Strengthen the position of agriculture 加

5、強農(nóng)業(yè)的基礎(chǔ)地位Science and technology are the primary productive forces 科學(xué)技術(shù)是第一生產(chǎn)力Strengthen the socialist legal system 加強社會主義法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革開放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 經(jīng)濟體制改革Reform of state-owned enterpris

6、es 國有企業(yè)改革Strengthen the management of state-owned property 加強國有資產(chǎn)管理Reform of management of state-owned property 國有資產(chǎn)管理體制改革Reform of property rights system 產(chǎn)權(quán)制度改革Reform of commodity circulation 商品流通體制改革Reform of foreign trade system 外貿(mào)體制改革Reform of personnel system 人事制度改革Reform of social security sys

7、tem 社會保險制度改革Reform of housing system 住房制度改革Planning system 計劃管理體制Transferring the function of government 轉(zhuǎn)換政府職能Open door policy 開放政策Open economy 開放經(jīng)濟Open-door to the outside world 對外開放Opening up 擴大開放Open domestic market 開放國內(nèi)市場Introduce foreign capital, advanced technology and 引進外國的資金，先進技術(shù)和managerial

8、 experiences 管理經(jīng)驗Economic and technical development zone 經(jīng)濟技術(shù)開發(fā)區(qū)Special economic zones in coastal areas 沿海經(jīng)濟特區(qū)One country, two systems 一國兩制Special administrative region 特別行政區(qū)Contract responsibility system with remuneration linked 家庭聯(lián)產(chǎn)承包責(zé)任制to the householdNarrowing the gap between the rich and poor 縮

9、小貧富差距Eliminate poverty 消除貧困Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 經(jīng)濟和市場經(jīng)濟Socialist market economy 社會主義市場經(jīng)濟Socialist sector of economy 社會主義經(jīng)濟成分State-owned economy 國有經(jīng)濟Non-state economy 非國有經(jīng)濟Collective economy 集體經(jīng)濟Individual economy 個體經(jīng)濟Coexistence of various economic composition 多種經(jīng)濟成分共存Sus

10、tained, rapid and sound economic development 持續(xù)，快速和健康的經(jīng)濟發(fā)展 National economic budget 國民經(jīng)濟預(yù)算Comprehensive development of economy 經(jīng)濟綜合發(fā)展 Strategy for economic development 經(jīng)濟發(fā)展戰(zhàn)略Theory of macroeconomic policy 宏觀經(jīng)濟政策理論Macroeconomic decision 宏觀經(jīng)濟決策Microeconomic phenomenon 微觀經(jīng)濟現(xiàn)象Traditional planned economy

11、 傳統(tǒng)的計劃經(jīng)濟Stimulate economic development 刺激經(jīng)濟發(fā)展Commodity economy 商品經(jīng)濟Market economy 市場經(jīng)濟Free market economy 自由市場經(jīng)濟Developed market economy 發(fā)達的市場經(jīng)濟Developing market economy 發(fā)展中的市場經(jīng)濟Emerging market economy 新興市場經(jīng)濟Mature market economy 成熟市場經(jīng)濟Market economy country 市場經(jīng)濟國家Extensive economy 粗放型經(jīng)濟Intensive ec

12、onomy 集約型經(jīng)濟Transform the extensive economic 粗放型經(jīng)濟轉(zhuǎn)變?yōu)閙ode into intensive one 集約型經(jīng)濟Mixed economy 混合經(jīng)濟Regional economy 地區(qū)經(jīng)濟Internal-oriented economy 內(nèi)向型經(jīng)濟Closed economy 閉關(guān)自守經(jīng)濟Economic growth point 經(jīng)濟增長點Economic growth mode 經(jīng)濟增長方式Economic growth rate 經(jīng)濟增長率Economy measure 經(jīng)濟手段Diversified economy 多種經(jīng)濟，多樣化

13、經(jīng)濟Economic situation 經(jīng)濟形勢Economic cycle 經(jīng)濟周期Economic fluctuation 經(jīng)濟波動Economic miracle 經(jīng)濟奇跡Economic take-off 經(jīng)濟起飛Economic recovery 經(jīng)濟復(fù)蘇Economic potential 經(jīng)濟潛力Economic sanction 經(jīng)濟制裁Global economy 全球經(jīng)濟Economic globalization 經(jīng)濟全球化Integration of world economy 世界經(jīng)濟一體化International economic integration 國際經(jīng)

14、濟一體化New international economic order 國際新經(jīng)濟秩序Multi-polarization of world economy 世界經(jīng)濟多極化Economic community 經(jīng)濟共同體MACRO-CONTROL 宏觀調(diào)控Strengthen macro-control 加強宏觀調(diào)控Soft landing 軟著路Macro-economic situation 宏觀經(jīng)濟形勢Macro control and micro invigoration 宏觀控制與微觀搞活Control of overall volume and economic restruct

15、uring 總量控制與經(jīng)濟結(jié)構(gòu)調(diào)整Tight control on investment in fixed assets 緊縮固定資產(chǎn)投資控制Tight financial and monetary policy 從緊的金融貨幣政策Moderately tight monetary policy 適度從緊的貨幣政策Moderately tight credit policy 適度從緊的信貸政策Loosening tight monetary policy 放松緊縮的貨幣政策Adequate amount of the money supply 適度貨幣供應(yīng)量Excessive amount o

16、f currency issue 過度貨幣發(fā)行量Maintain monetary stability 保持貨幣穩(wěn)定Cheap money policy 低息貨幣政策Adjustment of interest rate 利率調(diào)整Cut interest rate 降低利率Control of interest rate 利率控制Deflation policy 緊縮政策Market intervention 市場干預(yù)State intervention 國家干預(yù)Administrative interference 行政干預(yù)Administrative intervention 行政干預(yù)Ad

17、ministrative measure 行政措施Economy measure 經(jīng)濟手段Risk-control mechanism 風(fēng)險控制機制Overheated economy 過熱的經(jīng)濟 Consumer price index 消費品價格指數(shù)Commodity price index 商品物價指數(shù)Retail price index 零售物價指數(shù)Average price index 平均物價指數(shù)Cost-of-living index 生活費用指數(shù)Control of inflation 通貨膨脹控制Demand-pull inflation 需求拉動的通貨膨脹Double di

18、git inflation 兩位數(shù)字通貨膨脹Excessive inflation 過度的通貨膨脹Galloping inflation 惡性通貨膨脹Hyperinflation 極度通貨膨脹Hidden inflation 隱性通貨膨脹Structural inflation 結(jié)構(gòu)性通貨膨脹 Stagflation 經(jīng)濟停滯型的通貨膨脹Inflation factor 通貨膨脹因素Inflation of credit 信用膨脹Inflation rate 通貨膨脹率Inflationary pressure 通貨膨脹壓力 Curb inflation 抑制通貨膨脹Curb the real

19、 estate craze 抑制房地產(chǎn)熱Development zone craze 開發(fā)區(qū)熱 Overall demand and supply 總需求和總供給Balance between supply and demand 供需平衡Supply and demand relation 供求關(guān)系Supply over demand 供過于求Supply exceeds demand 供過于求Economic crisis 經(jīng)濟危機Economic depression 經(jīng)濟蕭條MANAGEMENT OF STATE-OWNED PROPERTY 國有資產(chǎn)管理Establish a syst

20、em for the management, supervision 建立國有資產(chǎn)管理，監(jiān)督和營運體系and operation of State assets Reform of management of state-owned property 國有資產(chǎn)管理體制改革Clearly defining property rights, specifying rights and 產(chǎn)權(quán)清晰，責(zé)權(quán)明確，政企分開，responsibilities, separating ownership from daily 管理科學(xué)management and adopting scientific mana

21、gement Regulation on the supervision and management 國有企業(yè)監(jiān)督管理條例of the state-owned enterprises Laws and regulations on the administration of 國有資產(chǎn)管理法律法規(guī)state-owned property Operate independently, assume sole responsibility 自主經(jīng)營，自負(fù)盈虧，自我發(fā)展，for its profits and losses, seek self-development 自我約束and self-re

22、liance Uphold the principle of separating the functions of 堅持政企分開的原則，轉(zhuǎn)變政府 government from those of enterprises and alter the 經(jīng)濟管理職能 governments role in economic managementSafeguard state property 保衛(wèi)國有資產(chǎn)Preserve and increase value and prevent losses 保值增值防止流失Prevent the drain of State-owned property 防

23、止國有資產(chǎn)流失Reform of property rights system 產(chǎn)權(quán)制度改革Definition of property rights 產(chǎn)權(quán)界定Clarification of property rights 明晰產(chǎn)權(quán)Registration of property rights 產(chǎn)權(quán)登記Annual checks of the registration of property rights 產(chǎn)權(quán)登記年檢Certificate of title 產(chǎn)權(quán)證書Change of registration 變更登記 Change of title 產(chǎn)權(quán)變更Transfer of pro

24、perty rights 產(chǎn)權(quán)轉(zhuǎn)讓Transaction of property rights 產(chǎn)權(quán)交易Property rights transfer agency 產(chǎn)權(quán)交易機構(gòu)Inspection of assets 資產(chǎn)清查 Re-evaluation of fixed assets 固定資產(chǎn)重估Asset appraisal 資產(chǎn)評估Productive assets 經(jīng)營性資產(chǎn)Non-productive assets 非經(jīng)營性資產(chǎn)Return on assets 資產(chǎn)收益Balance sheet 資產(chǎn)負(fù)債表Consolidated balance sheet 合并資產(chǎn)負(fù)債表Ref

25、orm of State-Owned Enterprises國有企業(yè)改革Step up efforts to reform State-owned enterprises 加大國有企業(yè)改革力度Readjust and reorganize State-owned enterprises to 調(diào)整改組國有企業(yè)促進資產(chǎn)重組promote re-arrangement of assets and raise the 提高國有經(jīng)濟的總體素質(zhì) overall quality of the State sector of the economyConcentrate on rejuvenating St

26、ate-owned large 集中力量抓好國有大型企業(yè)和 enterprises and enterprises groups 企業(yè)集團Develop trans-regional and inter-trade enterprise 發(fā)展跨地區(qū)跨行業(yè)的企業(yè)集團groups Reform, reorganization and upgrading 改革，改組和改造Re-organization, association, merger, joint 改組，聯(lián)合，兼并，股份合作制partnership, leasing, contract operation 租賃，承包經(jīng)營和出售and sel

27、l-off Manage well large enterprises and adopt a flexible 抓好大的，放活小的policy towards small ones Give small State-owned enterprises greater freedom 放活國有小企業(yè) Standardize bankruptcy procedures, encourage 規(guī)范破產(chǎn)程序，鼓勵企業(yè)兼并，merging of enterprises and promote re-employment 促進再就業(yè)Allow money-losing enterprise to mer

28、ger 允許虧損企業(yè)兼并或破產(chǎn)or go bankrupt Dispersion of redundant employees 分流富余人員Re-employment funds 再就業(yè)基金Conscientiously strengthen the operation and 切實加強企業(yè)經(jīng)營管理management of enterprisesStrengthen financial management of enterprises 強化企業(yè)財務(wù)管理Tighten control over extrabudgetary funds 加強預(yù)算外資金管理Increase capital an

29、d reduce debts through various 多渠道增資減債channelsStrive to help enterprises eliminate losses and 抓好企業(yè)扭虧增盈increase profitsDevelop various modes of operation and marketing 發(fā)展多種營銷方式Alleviate enterprises social burdens 減輕企業(yè)的社會負(fù)擔(dān)By tapping the potential and upgrading the 通過挖潛改造technology Mechanism for selec

30、ting the superior and eliminating 優(yōu)勝劣汰機制the inferiorEnjoy more decision-making power 享有更多的決策權(quán)Allow employees to hold some shares 允許職工持股Give more productive enterprises the power to engage 給更多的生產(chǎn)企業(yè)自營出口權(quán)in export independentlyProtect the interests of the working class 保護工人階級利益Technological upgrading 技

31、術(shù)改造Reform of state-owned enterprises 國有企業(yè)改革Deepening of the reform of State-owned enterprises 深化國有企業(yè)改革Modern enterprise system 現(xiàn)代企業(yè)制度Reorganization of state-owned enterprises 國有企業(yè)重組Transform the enterprises management mechanismsof State-owned enterprises 轉(zhuǎn)換國有企業(yè)經(jīng)營機制Adjustment of industrial structure

32、行業(yè)結(jié)構(gòu)調(diào)整Industrial policy 產(chǎn)業(yè)政策Support and develop large enterprises and release smallenterprises 支持發(fā)展大企業(yè)放開小企業(yè)Large and medium-sized State-owned enterprises can be turned into corporate enterprises 大中型企業(yè)可轉(zhuǎn)變?yōu)楣煞莨維maller enterprises can become shareholding co-operatives 小企業(yè)可轉(zhuǎn)變?yōu)楣煞莺献髦芌eadjust the asset-lia

33、bility ratio of state-owned enterprises 調(diào)整國有企業(yè)資產(chǎn)負(fù)債比State-owned independent accounting industrial enterprises 國有獨立核算企業(yè)Pioneer enterprise 試點企業(yè)Enlarge the right of self-management 擴大自主權(quán) Optimize capital structure 優(yōu)化資本結(jié)構(gòu)Optimize resource allocation 優(yōu)化資源配置Optimize investment structure 優(yōu)化投資結(jié)構(gòu)Recapitalizat

34、ion 調(diào)整資本結(jié)構(gòu)Capital reorganization 資本重組Promote rational flow of property right 促進產(chǎn)權(quán)合理流動Reduce staff to improve efficiency 減員增效Investment risk mechanism 投資風(fēng)險機制Project capital system 項目資本金制度Legal person responsibility system 法人責(zé)任制Responsibility for ones own profit and loss 自負(fù)盈虧Enterprise contract manage

35、ment responsibility system 企業(yè)承包責(zé)任制Unreasonable economic structure 不合理的經(jīng)濟結(jié)構(gòu) Unreasonable product structure 不合理的產(chǎn)品結(jié)構(gòu) Repeated construction 重復(fù)建設(shè)Repeated introduction of foreign equipment and technology 外國設(shè)備和技術(shù)的重復(fù)引進Regional and departmental protectionism 地區(qū)和部門保持主義Government supervision 政府監(jiān)督Operating str

36、ategy 經(jīng)營戰(zhàn)略O(shè)ut-dated management styles 落后的管理方式Backward in management 管理落后Relying on government subsidy 依賴政府補貼Heavy social subsidy 沉重的社會補貼Heavy social burdens 沉重的社會負(fù)擔(dān)Excessive production capacity 過剩的生產(chǎn)能力Merger and acquisition 兼并與收購Encourage merger 鼓勵兼并Preferential policy for bankruptcy and merger 對破產(chǎn)和

37、兼并企業(yè)的優(yōu)惠政策Standardize bankruptcy procedure 規(guī)范破產(chǎn)程序Prevent false bankruptcy 防止假破產(chǎn)Construction of a multi-layer social security system 建立多層次的社會保障制度Re-employment projects 再就業(yè)工程Re-employment of redundant workers 富余職工再就業(yè)Laid-off workers 下崗職工ENTERPRISE AND COMPANY 企業(yè)和公司Central enterprise 中央企業(yè)Local enterpris

38、e 地方企業(yè)Backbone enterprise 骨干企業(yè)Large and medium enterprise 大中型企業(yè)State-owned enterprise 國有企業(yè)Enterprise solely funded by the State 國有獨資企業(yè)State-owned firm 國有公司，國有企業(yè) Corporate enterprise 股份制企業(yè)Collective enterprise 集體企業(yè)Collective firm 集體企業(yè)，合作企業(yè)Township enterprise 鄉(xiāng)鎮(zhèn)企業(yè)Partnership enterprise 合伙企業(yè)Individual

39、enterprise 個體企業(yè) Foreign-funded enterprise 外資企業(yè)Top 500 enterprises 最大500家企業(yè)Small business 小企業(yè)Primary industry 第一產(chǎn)業(yè)Secondary industry 第二產(chǎn)業(yè)Tertiary industry 第三產(chǎn)業(yè)Corporate Law 公司法Township Enterprise Law 鄉(xiāng)鎮(zhèn)企業(yè)法Independent legal entities 獨立法人Board of directors 董事會Board of supervisors 監(jiān)事會Shareholders confer

40、ence 股東大會Entrepreneur 企業(yè)家Firm 公司，企業(yè)Company 公司Incorporation 公司Corporation 股份公司Group of enterprises 企業(yè)集團Conglomerate 企業(yè)集團，綜合性大企業(yè)Company limited by shares 股份有限責(zé)任公司Controlling company 控股公司Holding company 控股公司Bank holding company 銀行控股公司Company with limited liability 有限責(zé)任公司State-owned holding company 國家控股

41、公司Public company 上市公司Private company 非上市公司Listed company 上市公司Overseas-listed company 境外上市公司Parent company 母公司Subsidiary company 子公司Group company 集團公司Large-scale industrial group 大型工業(yè)集團 International conglomerate 跨國企業(yè)集團International corporation 跨國公司Multinational corporation 跨國公司Multinational market g

42、roup 跨國市場集團Banking institution 金融機構(gòu)Banking sector 銀行部門Intermediary bank 中介銀行Development bank 開發(fā)銀行Commercial bank 商業(yè)銀行Investment bank 投資銀行Credit bank 信貸銀行Cooperative bank 合作銀行Mortgage bank 抵押銀行Clearing bank 清算銀行Credit union 信用社Non-bank financial institution 非銀行金融機構(gòu)Financing corporation 金融公司Securities

43、 company 證券公司 Underwriting company 擔(dān)保公司Loan and trust company 信托公司Insurance company 保險公司Life insurance company 人壽保險公司Utility company 公共事業(yè)公司MERGER AND ACQUISITION 兼并與收購Reorganization 重組Association 聯(lián)合Merger 兼并Acquisition 收購Joint stock partnership 股份合作Leasing 出租Contract operation 承包經(jīng)營Auction 拍賣Develop

44、trans-regional and trans-industry enterprise groups 發(fā)展跨地區(qū)跨行業(yè)的企業(yè)集團Strategic acquisition 戰(zhàn)略性收購Combination of enterprise 企業(yè)合并Concentric acquisition 集中收購Conglomerate merger 集團企業(yè)合并Consolidation by lease 租賃式合并Consolidation by merger 兼并式合并Leveraged buy-out (LBOs) 杠桿收購Stock merger 股票兼并Vertical acquisition 縱

45、向收購Vertical merger 縱向兼并Vertical consolidation 縱向合并Vertical integration 縱向合并Horizontal merger 橫向兼并Horizontal acquisition 橫向收購Horizontal combination 橫向合并，同行業(yè)合并 Horizontal integration 橫向聯(lián)合Acquisition cost 收購成本Acquiring enterprise 收購方企業(yè)Corporate reorganization 公司重組Bankruptcy Law 破產(chǎn)法Bankruptcy code chapt

46、er 7- liquidation 破產(chǎn)法第七章 清算Bankruptcy code 11 - reorganization 破產(chǎn)法第十一章 重組Act of bankruptcy 破產(chǎn)法案Antitrust Law 反托拉斯法Bankruptcy court 破產(chǎn)法庭Bankruptcy debtor 破產(chǎn)債務(wù)人Bankruptcy notice 破產(chǎn)公告Bankruptcy petition 要求宣布破產(chǎn)Declaration of bankruptcy 宣告破產(chǎn)Arrangement in bankruptcy court 破產(chǎn)法庭內(nèi)的協(xié)調(diào)Arrangement out of bankr

47、uptcy court 不經(jīng)破產(chǎn)法庭的協(xié)調(diào)Creditors equity 債權(quán)人權(quán)益Bankruptcy trustee 破產(chǎn)受托人Creditors meeting 債權(quán)人會議Creditor of bankruptcy 破產(chǎn)債權(quán)人MARKET AND COMPETITION 市場和竟?fàn)嶤ommodity market 商品市場Securities market 證券市場Bond market 債券市場Stock market 股票市場Futures market 期貨市場Options market 期權(quán)市場 Property rights market 產(chǎn)權(quán)市場Capital mark

48、et 資本市場Free market 自由市場Labour market 勞動力市場Flea market 跳蚤市場Bear market 股票市場的熊市Bull market 股票市場的牛市Market competition 市場竟?fàn)嶮arket development 市場開發(fā)Market forecast 市場預(yù)測Market potential 市場潛力Market risk 市場風(fēng)險Market share 市場份額Sellers market 賣方市場Buyers market 買方市場Market abroad 海外市場Marketability 市場能力Marketable

49、銷路好的Marketing channel 銷售渠道Marketing strategy 銷售戰(zhàn)略 Competition market 竟?fàn)幨袌鯬erfect competition 完全竟?fàn)嶪mperfect competition 不完全竟?fàn)嶭ow-level competition 低水平竟?fàn)嶮onopolistic competition 壟斷竟?fàn)嶤ompetitor 竟?fàn)帉κ諲atural monopoly 自然壟斷International monopoly 國際壟斷Market 市場bear market 股票市場的熊市bond market 證券市場bull market 股

50、票市場的牛市capital market 資本市場emerging market economic 新興市場經(jīng)濟majority market economic 成熟市場經(jīng)濟market abroad 海外市場market analysis 市場分析market approach to fair market value 求得公平市場價值的市場法market competition 市場竟?fàn)巑arket demand price 市場需求價格market development 市場開發(fā)market economy country 市場經(jīng)濟國家market factor 市場因素market

51、forecast 市場預(yù)測market index 市場指數(shù)market information 市場信息market investigation 市場調(diào)查market potential 市場潛力market quotation 市場行情market replacement cost 市場重置成本market research 市場調(diào)查，市場研究market risk 市場風(fēng)險market share 市場份額，市場占有率market value method 市價法market-oriented 面向市場的market-to-cost method 市價成本法property right

52、market 產(chǎn)權(quán)市場sellers market 賣方市場social market economy 社會主義市場經(jīng)濟stock market 股票市場Marketing 營銷，市場銷售marketing channel 銷售渠道，市場渠道m(xù)arketing cost 銷售成本marketing manager 市場銷售經(jīng)理markrting strategy 市場經(jīng)營戰(zhàn)略marketing system 市場體系relationship marketing 關(guān)系營銷Asset, Liability And Equity 資產(chǎn),負(fù)債和權(quán)益Asset management 資產(chǎn)管理Tangib

53、le assets 有形資產(chǎn) Intangible assets 無形資產(chǎn)Physical assets 實物資產(chǎn)Fixed assets 固定資產(chǎn)Current assets 流動資產(chǎn) Current asset losses in suspense 待處理流動資產(chǎn)損失Deferred assets 遞延資產(chǎn)Other assets 其它資產(chǎn)Total assets 總資產(chǎn)Net assets 凈資產(chǎn)Book value of the assets 資產(chǎn)的賬面值Non-ledger assets 帳外資產(chǎn) Asset account 資產(chǎn)賬戶 Asset disposal 資產(chǎn)處置 Asse

54、t depreciation 資產(chǎn)折舊 Asset inventory shorts 資產(chǎn)盤虧 Asset inventory surplus 資產(chǎn)盤盈Asset retirement 資產(chǎn)報廢Asset revaluation 資產(chǎn)重估Capital assets 資本資產(chǎn)Monetary assets 金融資產(chǎn)Mortgage assets 抵押資產(chǎn)Long-term assets 長期資產(chǎn) Liability 負(fù)債 Liability account 負(fù)債賬戶Direct liability 直接負(fù)債 Current liability 流動負(fù)債Liability out of book

55、 賬外負(fù)債Long-term liability 長期負(fù)債Book debt 賬面負(fù)債Asset liability ratio 資產(chǎn)負(fù)債比Owners equity 所有者權(quán)益Equity account 權(quán)益賬戶Stockholders equity 股東權(quán)益Preferred stock equity 優(yōu)先股權(quán)益Cumulative preferred stock 積累優(yōu)先股Non-cumulative preferred stock 非積累優(yōu)先股Convertible preferred stock 可轉(zhuǎn)換優(yōu)先股Participating preferred stock 參加優(yōu)先股No

56、n-Participating preferred stock 非參加優(yōu)先股Callable preferred stock 可贖回優(yōu)先股Common stock equity 普通股權(quán)益Total equity 權(quán)益總額 企業(yè)評價指標(biāo)Assets Liabilities Ratio 資產(chǎn)負(fù)債率Quick Ratio 速動比率Current Ratio 流動比率P/E ratio 市盈率Current Liabilities to Net Worth 流動負(fù)債比凈資產(chǎn)Total Liabilities to Net Worth 總負(fù)債比凈資產(chǎn)Fixed Assets to Net Worth

57、固定資產(chǎn)比凈資產(chǎn) Inventory Turnover Ratio 存貨Assets to SalesSales to Net Working Capital 銷售收入比流動資金凈值A(chǔ)ccounts Payable to Sales 應(yīng)付帳款比銷售收入Return on Sales(profit Margin)Return on Assets 資產(chǎn)收益率Return on Total Assets 總資產(chǎn)收益率Return on Shareholders Equity 股東權(quán)益收益率Return on Investment 投資收益Return on Net Worth(Return on E

58、quity) 凈資產(chǎn)收益率收益表 INCOME STATEMENT銷售收入 Sales Revenue 減：銷售折扣與折讓 Deduct: Sales Discount & Allowance 銷售收入凈值 Net Sales Revenue 減：銷售稅金 Deduct: Tax on Sales 銷售成本 Coat of Sales 銷售毛利 Gross Profit from Sales減：管理費用 Deduct: Administration Expenses財務(wù)費用 Financial Expenses銷售利潤 Profit from Sales加：其它業(yè)務(wù)利潤 Plus: Profi

59、t from Other Operations營業(yè)利潤 Operating Profits加：投資收益 Plus: Investment Income 營業(yè)外凈收入 Non-Operating Revenue 以前年度利潤調(diào)整 Adjustment of Earning of Prior Years利潤總額 Total Profits(Before Tax)減：所得稅 Deduct: Income Tax 凈利潤 Net Profits 合并資產(chǎn)負(fù)債表 CONSOLIDATED BALANCE SHEET資產(chǎn) Assets流動資產(chǎn) Current Assets長期應(yīng)收帳款 Long-term

60、Receivable長期投資 Long-term Investment固定資產(chǎn) Fixed Assets原值 Original Coat減：累計折舊 Deduct: Accumulated Depreciation凈值 Net Worth在建工程 Construction in-progress其它資產(chǎn) Other Assets資產(chǎn)總額 Total Assets負(fù)債和權(quán)益 Liabilities & Equity負(fù)債 Liabilities流動負(fù)債 Current Liabilities長期負(fù)債 Long-term Liabilities負(fù)債合計 Total Liabilities少數(shù)股東權(quán)益