（M0）money in circulation 流通中的現(xiàn)金
（M1） narrow money 狹義貨幣
（M2） broad money 廣義貨幣
a minimum living standard system 最低生活保障系統(tǒng)
Account 帳戶
Accounting equation 會計等式
Accounting system 會計系統(tǒng)
All Risks 一切險
American Accounting Association 美國會計協(xié)會
American Institute of CPAs 美國注冊會計師協(xié)會
Articulation 勾稽關(guān)系
Assets 資產(chǎn)
Audit 審計
bad account 壞帳
Balance sheet 資產(chǎn)負債表
bear market 熊市
blank endorsed 空白背書
Bookkeepking 簿記
bull market 牛市
Business entity 企業(yè)個體
Capital stock 股本
cargo receipt 承運貨物收據(jù)
Cash flow prospects 現(xiàn)金流量預(yù)測
catalogue 商品目錄
Certificate in Internal Auditing內(nèi)部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant 注冊會計師
China Securities Regulatory Commission 中國證監(jiān)會
China's "Big Four" commercial banks中國四大商業(yè)銀行
close-ended fund 封閉式基金
commission 傭金
consignee 收貨人
Corporation 公司
Cost accounting 成本會計
cost and freightCFR 成本加運費價格
cost insurance and freightCIF 成本加運保費
Cost principle 成本原則
Creditor 債權(quán)人
cut a melon 分紅
dead account 呆帳
Deflation 通貨緊縮
delivery 交貨
Disclosure 批露
dividend，bonus stock 股息，紅利
downturn 低迷時期
endorsed 背書
enforce stockholding system 實行股份制
Expenses 費用
export department 出口部
External users 外部使用者
F.P.A.(Free from Particular Average) 平安險
F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋險
face value 面值
fees－for－tax reFORM 費改稅
Financial accounting 財務(wù)會計
Financial Accounting Standards Board 財務(wù)會計準則委員會
Financial activities 籌資活動
Financial forecast 財務(wù)預(yù)測
Financial statement 財務(wù)報表
foreign exchange reservers 外匯儲備
futures market 期貨市場
Generally accepted accounting principles 公認會計原則
General-purpose inFORMation 通用目的信息
genetically－modified products 基因改良產(chǎn)品
Going-concern assumption 持續(xù)經(jīng)營假設(shè)
Government Accounting Office govern會計辦公室
Hook Damage 鉤損險
import department 進口部
Income statement 損益表
income tax 所得稅
indicative price 參考價格
Inflation 通貨膨漲
Inquiry 詢盤
Institute of Internal Auditors 內(nèi)部審計師協(xié)會
Institute of Management Accountants管理會計師協(xié)會
Integrity 整合性
Internal auditing 內(nèi)部審計
Internal control structure 內(nèi)部控制結(jié)構(gòu)
Internal Revenue Service 國內(nèi)收入署
Internal users 內(nèi)部使用者
Investing activities 投資活動
knowledge-based economy 知識經(jīng)濟
labour-intensive economy 勞動密集型經(jīng)濟
Liabilities 負債
Management accounting 管理會計
marine bills of lading 海運提單
national bonds 國債
nationalize；nationalization 國有化
Negative cash flow 負現(xiàn)金流量
non-perFORMing loan 不良貸款
non-work income 非勞動收入
notify 被通知人
open-ended fund 開放式基金
Operating activities 經(jīng)營活動
order 訂貨
outstanding of deposits 存款余額
Owner's equity 所有者權(quán)益
partial shipment 分批裝運
Partnership 合伙企業(yè)
Positive cash flow 正現(xiàn)金流量
press conference 記者招待會
price list 價目表
privatize；privatization 私有化
proactive fiscal measures 積極的財政政策
promote independent decision－making by state－owned enterprises 提高企業(yè)自主權(quán)
public relations department公關(guān)部
publicly owned economy 公有經(jīng)濟
recession 衰退時期
rectify the market order 整頓市場秩序
reduce state's stake in listed companies 國有股減持
restraint of trade 貿(mào)易管制
Retained earning 留存利潤
Return of investment 投資回報
Return on investment 投資報酬
Revenue 收入
Risk of Intermixture and Contamination 混雜、玷污險
Risk of Leakage 滲漏險
Risk of odor 串味險
Risk of Rust 銹蝕險
sales terms and conditions銷售條件
Securities and Exchange Commission 證券交易委員會
shareholding system; joint-stock system 股份制
shipping order 托運單
Shortage Risk 短缺險
Sole proprietorship 獨資企業(yè)
Solvency 清償能力
specification 規(guī)格
Stable-dollar assumption 穩(wěn)定貨幣假設(shè)
state stock reduction 國有股減持
Statement of cash flow 現(xiàn)金流量表
Statement of financial position 財務(wù)狀況表
steady monetary policies 穩(wěn)健的貨幣政策
Stockholders 股東
Stockholders' equity 股東權(quán)益
streghten the government's macro - regulatory functions 加強govern宏觀調(diào)控作用
Strikes Risk 罷工險
T.P.N.D.( Theft,Pilferage & Non-delivery) 偷竊提貨不著險
Tax accounting 稅務(wù)會計
technology-intensive economy 技術(shù)密集型經(jīng)濟
the Dow Jones industrial average 道瓊斯工業(yè)平均指數(shù)
the first majority shareholder 第一大股東
the Hang Seng index 恒生指數(shù)
thin trade 交易薄弱
to become the majority shareholder/to take a controlling stake 控股
to expand domestic demand 擴大內(nèi)需
value-added tax 增值稅
W.A./W.P.A(With Average or With Particular Average) 水漬險
War Risk 戰(zhàn)爭險
Window dressing 門面粉飾
year-on-year 與去年同期數(shù)字相比的
bull market: 牛市， 多頭市場
bear market :熊市， 空頭市場
股息，紅利 dividend or bonus stock
國民生產(chǎn)總值 GNP (Gross National Product)
人均國民生產(chǎn)總值 per capita GNP
產(chǎn)值 output value
鼓勵 give incentive to
投入 input
宏觀控制 exercise macro-control
優(yōu)化經(jīng)濟結(jié)構(gòu) optimize the economic structure
輸入活力 bring vigor into
改善經(jīng)濟環(huán)境 improve economic environment
整頓經(jīng)濟秩序 rectify economic order
有效地控制通貨膨脹 effectively control inflation
非公有成分 non-public sectors
主要成分 dominant sector
實在的 tangible
全體會議 plenary session
解放生產(chǎn)力 liberate/unshackle/release the productive forces
引入歧途 lead one to a blind alley
舉措 move