tax return 納稅申報(bào)表
tax system 稅制
tax year 稅收年度
tax-free 免稅
tax-free trade zone 免稅貿(mào)易區(qū)
tax-free transaction 免稅交易
tax-sharing system 分稅制
value-added tax 增值稅
Taxable 應(yīng)納稅的
Taxation 稅務(wù)，稅收
Tax-exempt 免稅
Trade交易，貿(mào)易，商業(yè)
barter trade 易貨貿(mào)易
frontier trade 邊境貿(mào)易
trade agreement 交易協(xié)議
trade by agreement 協(xié)議交易
trade deficit 貿(mào)易逆差
trade fair 交易市場(chǎng)
trade in technology 技術(shù)貿(mào)易
trade integration 貿(mào)易一體化
trade mark registration 商標(biāo)注冊(cè)
trade negotiation 交易談判
trade share 交易份額
trade surplus 貿(mào)易順差，貿(mào)易盈余
transit trade 過(guò)境貿(mào)易
Trading 商業(yè)，貿(mào)易
trading capital 商業(yè)資本
trading range 成交價(jià)幅度
Appraisal評(píng)估，鑒定
appraisal handbook 評(píng)估手冊(cè)
appraisal of machinery and equipment 機(jī)械設(shè)備評(píng)估
appraisal of real estate 不動(dòng)產(chǎn)評(píng)估
appraisal procedure 評(píng)估方法
appraisal report 評(píng)估報(bào)告
standard of professional appraisal practice 評(píng)估操作規(guī)范
Appraiser 評(píng)估師
A
Ability 能力
ability to bay 購(gòu)買(mǎi)能力
ability to borrow 借款能力
ability to compete 竟?fàn)幠芰?br />ability to pay 支付能力
ability to repay loan 倡償還借款能力
Above 高于，在...之上
above norm 限額以上
above par value 高于票面價(jià)值
Absolute 絕對(duì)的
absolute advantage 絕對(duì)優(yōu)勢(shì)
absolute liability 絕對(duì)賠償責(zé)任
absolute ownership 絕對(duì)所有權(quán)
Accelerated 加速的
accelerated amortization 加速攤銷
accelerated depreciation methods 加速折舊法
Accept 接受，承兌
accept a claim 接受索賠
accept to pay 承兌
Acceptable 可接受的
acceptable price 可接受價(jià)格
acceptable principle 公認(rèn)的原則
Acceptance 接受，承兌，認(rèn)可
acceptance bank 承兌銀行
acceptance bill 承兌票據(jù)
acceptance contract 承兌合同
acceptance credit 承兌信用
acceptance payable 應(yīng)付承兌匯票
acceptance commission 承兌手續(xù)費(fèi)
acceptance letter of credit 承兌信用證
acceptance inspection 驗(yàn)收
acceptance rate 票據(jù)貼現(xiàn)率
Accepted 接受的，已承兌的
accepted bill 已承兌票據(jù)
accepted check 保付支票
accepted letter of credit 已承兌信用證
Accommodation 通融
According 根據(jù)，按照
according to existing law 根據(jù)現(xiàn)行法律
according to stock exchange practice 按照證券交易慣例
Account 帳戶，會(huì)計(jì)科目
account balance 帳戶余額
account payable 應(yīng)付帳款
account receivable 應(yīng)收帳款
accumulation account 累積帳戶
assets account 資產(chǎn)帳戶
bank account 銀行帳戶
capital account 資本帳戶
cash account 現(xiàn)金帳戶
checking account 支票帳戶
clearing account 清算帳戶，結(jié)算帳戶
commission account 傭金帳戶
cost account 成本帳戶
deposit account 存款帳戶
doubtful account 可疑帳戶
equity account 股本帳戶
expenses account 開(kāi)支帳戶
foreign currency account 外匯帳戶
frozen account 凍結(jié)帳戶
group account 集團(tuán)帳戶
inventory account 存貨帳戶
investment account 投資帳戶
journal account 日記帳
ledger account 分類帳帳戶
liability account 負(fù)債帳戶
overdrawn account 透支帳戶
property account 財(cái)產(chǎn)帳戶
savings account 儲(chǔ)蓄帳戶
Accountant 會(huì)計(jì)師
Certified Public Accountant (CPA) 注冊(cè)會(huì)計(jì)師
chief accountant 總會(huì)計(jì)師
cost accountant 成本會(huì)計(jì)
Accounting 會(huì)計(jì)，會(huì)計(jì)學(xué)
accounting classification 會(huì)計(jì)科目分類
accounting cycle 會(huì)計(jì)周期
accounting depreciation 帳面折舊
accounting equation 會(huì)計(jì)方程式
accounting firm 會(huì)計(jì)事務(wù)所
accounting information 會(huì)計(jì)信息
accounting principles for business enterprise 企業(yè)會(huì)計(jì)原則
accounting statement 會(huì)計(jì)報(bào)表
accounting system 會(huì)計(jì)系統(tǒng)
accounting year 會(huì)計(jì)年度
accrual basis accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)方法記帳
cash basis accounting 現(xiàn)金會(huì)計(jì)方法記帳
Accrued 應(yīng)計(jì)的
accrued expenses payable 應(yīng)計(jì)未付費(fèi)用
accrued income 應(yīng)計(jì)收入
accrued interest on bonds 應(yīng)計(jì)債券利息
accrued interest on investment 應(yīng)計(jì)投資利息
accured interest patable 應(yīng)計(jì)未付利息
accrued liability 應(yīng)計(jì)負(fù)債
accrued profit 應(yīng)計(jì)利潤(rùn)
accrued taxes 應(yīng)計(jì)稅款
Accumulated 累計(jì)的
accumulated amount 累計(jì)額
accumulated earnings 累計(jì)收益
accumulated funds 公積金
accumulated net income 累計(jì)凈收益
accumulated profit 累計(jì)利潤(rùn)
Accumulating 累計(jì)的
accumulating capital 累計(jì)資本
accumulating losses 累計(jì)損失
Acid ratio 流動(dòng)比率
Acquiring enterprise 購(gòu)方企業(yè)
Acquisition （公司間的）收購(gòu)，獲得
acquisition agreement 收購(gòu)協(xié)議
acquisition approach 收購(gòu)方法
acquisition criteria 收購(gòu)標(biāo)準(zhǔn)
acquisition cost 收購(gòu)成本
acquisition price 收購(gòu)價(jià)格
acquisition process 收購(gòu)過(guò)程
acquisition program 收購(gòu)程序
acquisition value 購(gòu)置價(jià)值
friendly acquisition 善意收購(gòu)
(hostile takeover) 敵意收購(gòu)
internal acquisition team 內(nèi)部收購(gòu)小組
international acquisition 國(guó)際收購(gòu)
Across-the-board 全面的
across-the-board cut 全面削減
across-the-board tariff reduction 全面降低關(guān)稅
Act 法令，條例
act of bankruptcy 破產(chǎn)法
act of God 天災(zāi)
Actual 現(xiàn)實(shí)的，實(shí)際的
actual assets 實(shí)際資產(chǎn)
actual cash value 實(shí)際現(xiàn)金價(jià)值
actual capital 實(shí)際資本
actual cost 實(shí)際成本
actual depreciation 實(shí)際折舊
actual value 實(shí)際價(jià)值
Add 增加
add-back 加回
add-on interest 追加利息
Added 增加的
added value of industrial output 工業(yè)增加值
added value tax 增值稅
Additional 附加的，額外的
additional budget 追加預(yù)算
additional charge 附加費(fèi)
additional earnings 額外收入
additional first-year depreciation 第一年額外折舊
additional mark on 額外加成
additional paid-in capital 溢繳資本
additional local tax 附加地方稅
additional wage 附加工資
Adequate 適當(dāng)?shù)�，適度的
adequate amount of the money supply 適度貨幣供應(yīng)量
adequate gold and foreign exchange reserve 適度黃金外匯儲(chǔ)備
Adjudge 宣判，裁定
adjudge a firm as bankrupt by the court 法庭裁定某企業(yè)破產(chǎn)
Adjudgement 宣判，裁決
Adjudication of bankruptcy 宣告破產(chǎn)
Adjustable 可調(diào)整的
adjustable mortgage loan(AML) 可調(diào)整抵押貸款
Adjusted 調(diào)整后的
adjusted acquisition cost 調(diào)整后購(gòu)置成本
adjusted base 調(diào)整后基數(shù)
adjusted book balance 調(diào)整后的帳面余額
adjusted gross income 調(diào)整后的凈收入
adjusted net profit 調(diào)整后的凈利潤(rùn)
Adjustment 調(diào)整
adjustment account 調(diào)整帳戶
adjustment of exchange rate 匯率調(diào)整
adjustment of industrial structure 產(chǎn)業(yè)結(jié)構(gòu)調(diào)整
adjustment of interest rate 利率調(diào)整
adjustment of price 價(jià)格調(diào)整
Administered 管制的
administered price 管制價(jià)格，限價(jià)
Administration 行政，管理
administration budget 行政預(yù)算
administration cost 管理費(fèi)用
administration department 行政部門(mén)
Administrative 行政的，管理的
administrative action 行政裁定
administrative authority 行政管理當(dāng)局
administrative bureau 管理局
administrative court 行政法院
administrative divisions 行政區(qū)劃
administrative district(area) 行政區(qū)
administrative expense 管理費(fèi)用，行政費(fèi)用，辦公費(fèi)用
administrative interference 行政干預(yù)
administrative intervention 行政干預(yù)
administrative law 行政法
administrative management 行政管理
administrative measure 行政措施
administrative official 行政官員
administrative organization 行政機(jī)構(gòu)
administrative penalty 行政罰金
Administrator 行政官，管理人員
Advance 預(yù)付
advance account 預(yù)付帳戶
advance charge 預(yù)付費(fèi)用
advance payment 預(yù)先付款
advance received 暫收款
Adverse 逆的
adverse balance 貿(mào)易逆差，收支赤字
Advertisement 廣告
classified advertisement 分類廣告
Advertising 廣告，廣告業(yè)
advertising costs 廣告費(fèi)用
advertising creative 廣告創(chuàng)意
advertising planning 廣告策劃
Advisory 咨詢的
advisory committee 資詢，顧問(wèn)委員會(huì)
advisory expense 咨詢費(fèi)
advisory service in investment 投資咨詢服務(wù)
Affiliated 附屬的，聯(lián)營(yíng)的
affiliated business 聯(lián)營(yíng)企業(yè)
affiliated company 聯(lián)營(yíng)公司
affiliated corporation 聯(lián)營(yíng)公司
affiliated group 聯(lián)營(yíng)集團(tuán)
After 在...之后
after-acquired property clause 后取得財(cái)產(chǎn)條款
after-sale service 售后服務(wù)
after-tax income 稅后收入
after-tax profit 稅后利潤(rùn)
after-tax real rate of return 稅后實(shí)際收益率
Age-life method 按使用年限折舊法
Agency 代理，經(jīng)銷
agency contract 代理合同
agency fee 代理費(fèi)
agency for government funds 政府基金代理人
agency general 總代理
Agent 代理人，代理商
agent service 代理業(yè)務(wù)
Aggregate 總計(jì)，總合，合計(jì)
aggregate amount 總金額
aggregate balance 綜合平衡
aggregate demand 總需求量
aggregate earnings value 總收益值
aggregate income 收入總額
aggregate investment 投資總額
aggregate losses 累計(jì)損失
aggregate social capital 社會(huì)總資本
aggregate supply 總供給量
Agreement 協(xié)議，契約，合同
agreement in intent 意向協(xié)議書(shū)
arbitration agreement 仲裁協(xié)定
clearing agreement 清算協(xié)定
collateral agreement 抵押契約，擔(dān)保協(xié)定
Aid-the-poor programme 撫貧計(jì)劃
Alien 外國(guó)的，外僑
alien bank 外國(guó)銀行
alien corporation 外國(guó)公司
alien property 外國(guó)財(cái)產(chǎn)
Alienation 轉(zhuǎn)讓
All-purpose financial statement 通用財(cái)務(wù)報(bào)表
All washed up 企業(yè)倒閉
Allocated cost 已分?jǐn)偝杀?br />Allocated cost of fixed assts 固定資產(chǎn)折舊
Allocation 分配，分?jǐn)?br />allocation of market 市場(chǎng)分配
allocation of purchase price 購(gòu)置價(jià)格分?jǐn)偅ㄖ赋商自O(shè)備）
allocation of quota 配額分配
allocation of resources 資源分配
allocation of shares 股金分配
allocation optimum 最優(yōu)配置
allocations to accounting periods 會(huì)計(jì)期間內(nèi)的分?jǐn)?br />allocations of special drawing rights 特別提款權(quán)分配額
Allotment 撥款
Amendment 修改
amendment of register 變更登記
American Institute of Certified Public Accountants 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)（AICPA)
American Society of Appraisers (ASA) 美國(guó)評(píng)估師協(xié)會(huì)
Amortization 攤銷，攤還
amortization fund 償債基金
amortization of bond issued expense 債券發(fā)行費(fèi)攤銷
amortization of fixed asset 固定資產(chǎn)攤銷
amortization of loan 分期償還貸款
amortization schedule 攤銷表
Amount 數(shù)量，總額，合計(jì)
amount guaranteed 擔(dān)保額
amount of investment 投資額
amount of sales 銷售額
Analysis 分析
analysis of assets changes 資產(chǎn)變動(dòng)分析
analysis of balance sheet 資產(chǎn)負(fù)債表分析
analysis of business profit 企業(yè)利潤(rùn)分析
analysis of capital changes 資本變動(dòng)分析
analysis of changes in financial position 財(cái)務(wù)狀況變動(dòng)分析
analysis of variance 方差分析
financial statement analysis 財(cái)務(wù)報(bào)表分析
gross profit analysis 毛利分析
investment analysis 投資分析
market analysis 市場(chǎng)分析
macro analysis 微觀分析
qualitative analysis 定性分析
quantitative analysis 定量分析
ratio analysis 比率分析
return analysis 回報(bào)分析
sales analysis 銷售分析
Analytical model 分析模型
Annual 年度的
annual accounting 年度決算
annual audit 年度審計(jì)
annual balance sheet 年終決算表
annual budget 年度預(yù)算
annual earnings 年收益
annual interest 年息
annual financial report 年度財(cái)務(wù)報(bào)告
annual revenue 年?duì)I業(yè)收入
annual summary 年度匯總表
Anti-corruption 反腐敗
Anti-dumpling 反傾銷
Anti-monopoly 反壟斷
Anti-profiteering 反暴利
Anticipated 預(yù)期
anticipated cost method 預(yù)期成本法
anticipated cost valuation 預(yù)期成本估計(jì)
anticipated interest 預(yù)期利息
Antitrust Law 反托拉斯法
Application 申請(qǐng)
application for registration 申請(qǐng)注冊(cè)，申請(qǐng)登記
application form 申請(qǐng)表
application right 認(rèn)購(gòu)權(quán)
Apportionment 分?jǐn)偅�分�?br />Appraisal 評(píng)估，鑒定
appraisal handbook 評(píng)估手冊(cè)
appraisal of machinery and equipment 機(jī)械設(shè)備評(píng)估
appraisal of real estate 不動(dòng)產(chǎn)評(píng)估
appraisal procedure 評(píng)估方法
appraisal report 評(píng)估報(bào)告
standard of professional appraisal practice 評(píng)估操作規(guī)范
Appraiser 評(píng)估師
Approach 方法
contingency approach 變應(yīng)方法
Appreciation 增值
appreciation of currency 貨幣增值
appreciation of fixed assets 固定資產(chǎn)增值
Appropriation 撥款
appropriations from state treasury 國(guó)家預(yù)算撥款
Arbitrage 套匯，套利，仲裁
arbitrage of exchange 套匯
arbitrage rate 套匯率
arbitrage transaction 套匯交易
Abitration 仲裁
arbitration clause 仲裁條款
arbitration committee 仲裁委員會(huì)
arbitration court 仲裁庭
arbitration in law 依法仲裁
Archival 檔案
Arrangement 安排，協(xié)定
arrangement in bankruptcy court 破產(chǎn)法庭內(nèi)的協(xié)調(diào)
arrangement out of bankruptcy court 不經(jīng)破產(chǎn)法庭協(xié)調(diào)
payment arrangement 支付協(xié)議
Article 條款，章程，文章
Articles 協(xié)定，協(xié)議，條款
articles of agreement 協(xié)定條款
articles of incorporation 公司章程
articles of partnership 合伙條款
Assembly line 組裝線
Assess 評(píng)估資產(chǎn)或稅款，確定稅款
Assessment 評(píng)定稅額，資產(chǎn)評(píng)估
assessment of duty 定稅
assessment of loss 估損
Assessor 估稅員，估價(jià)人
Asset 資產(chǎn)
asset account 資產(chǎn)帳戶
asset depreciation range 資產(chǎn)折舊幅度
asset disposal 資產(chǎn)處置
asset holdings 資產(chǎn)持有量
asset inventory shorts 資產(chǎn)盤(pán)虧
asset inventory surplus 資產(chǎn)盤(pán)盈
asset liability ratio 資產(chǎn)負(fù)債比率
asset retirement 資產(chǎn)報(bào)廢
asset revaluation 資產(chǎn)重估
Assets + Liability = Owner’s Equity 資產(chǎn)加負(fù)債等于所有者權(quán)益
assets change statement 資產(chǎn)變動(dòng)表
assets disposal 資產(chǎn)處置
assets management 資產(chǎn)管理
assets out of accounts 帳外資產(chǎn)
assets structure 資產(chǎn)結(jié)構(gòu)
assets turnover ratio 資產(chǎn)周轉(zhuǎn)比率
capital assets 資本資產(chǎn)
current assets 流動(dòng)資產(chǎn)
earning assets 有收益的資產(chǎn)
fixed assets 固定資產(chǎn)
fixed assets inventory shorts 固定資產(chǎn)盤(pán)虧
fixed assets inventory surplus 固定資產(chǎn)盤(pán)盈
fixed tangible assets 固定有形資產(chǎn)
gross assets 總資產(chǎn)
net current assets 流動(dòng)資產(chǎn)凈值
net value of fixed assets 固定資產(chǎn)凈值
non-ledger assets 帳外資產(chǎn)
non-productive assets 非生產(chǎn)性資產(chǎn)
original value of fixed assets 固定資產(chǎn)原值
physical assets 實(shí)物資產(chǎn)
pledged assets 抵押資產(chǎn)
productive assets 生產(chǎn)性資產(chǎn)
return on assets 資產(chǎn)收益
Assignor 轉(zhuǎn)讓人
Assignment 轉(zhuǎn)讓，轉(zhuǎn)讓證書(shū)
assignment clause 轉(zhuǎn)讓條款
assignment of marketing right 經(jīng)銷權(quán)轉(zhuǎn)讓
assignment of property 產(chǎn)權(quán)轉(zhuǎn)讓
Assigns 受讓人
Association 團(tuán)體，協(xié)會(huì)，聯(lián)合會(huì)
association of consumers 消費(fèi)者協(xié)會(huì)
association of shareholders 股東聯(lián)合會(huì)
Assurance 保險(xiǎn)
endowment assurance 養(yǎng)老保險(xiǎn)
life assurance 人壽保險(xiǎn)
At par 平價(jià)，按票面價(jià)值
Attachment 查封
attachment ledger 查封帳冊(cè)
attachment of debtor’s property 查封債務(wù)人財(cái)產(chǎn)
Attract 吸引，吸收
attract foreign investment 吸收外資
Auction 拍賣
Audit 審計(jì)
annual audit 年度審計(jì)
audit certificate 審計(jì)證書(shū)
Audit Law 審計(jì)法
audit of financial statement 財(cái)務(wù)報(bào)表審計(jì)
external audit 外部審計(jì)
legally required audit 法定審計(jì)
Auditing firm 審計(jì)公司
Auditor 審計(jì)師
Authority 授權(quán)，當(dāng)局，管理機(jī)關(guān)
Authorized 法定的，經(jīng)審定的
authorized agent 全權(quán)代理人
authorized bank 指定銀行，授權(quán)銀行
authorized capital 法定資本
authorized representative 受權(quán)代表
authorized stock 核定股份
Auxiliary account 輔助帳戶
Available 可用的，可得到的
available assets 可用資產(chǎn)
available resources 可用資源
Average 平均數(shù)
average asset life 平均資產(chǎn)壽命
average earned ratio 平均收益率
average index number 平均指數(shù)
average rate of profit 平均利潤(rùn)率
average rate of return 平均報(bào)酬率

Baby bond 小額股票
Background 背景
background investigation 背景調(diào)查
background material 背景材料
Bad 壞的
bad account 壞帳，呆帳
bad debt loss 壞帳損失
bad debt recovey 呆壞帳收回
bad title 失效產(chǎn)權(quán)
Balance 余額，結(jié)余，差額，平衡
adverse balance 收支逆差
balance budget 平衡預(yù)算
balance of international trade 國(guó)際貿(mào)易差額
balance of payment 國(guó)際收支
balance sheet 資產(chǎn)負(fù)債表
balance sheet audit 資產(chǎn)負(fù)債表審計(jì)
balance sheet classification 資產(chǎn)負(fù)債表分類
balance sheet evaluation 資產(chǎn)負(fù)債表評(píng)價(jià)
closing balance 期末差額
credit balance 貸方余額
foreign currency balance 外匯余額
keep balance 保持平衡
loss balance 失去平衡
negative balance 逆差
retained balance from foreign exchange revenue 外匯收入留成余額
summary balance sheet 資產(chǎn)負(fù)債匯總表
Bank 銀行
all-purpose bank 通用銀行
bank account balance 銀行存款余額
bank balance sheet 銀行財(cái)務(wù)狀況表
bank credit 銀行信貸
bank debt 銀行債務(wù)
bank discount rate 銀行貼現(xiàn)率
bank holding company 銀行控股公司
bank interest 銀行利息
bank line 銀行信用額度
bank loan 銀行借款
bank rate 銀行貼現(xiàn)率
bank reserve 銀行準(zhǔn)備金
bank’s buying rate 銀行買(mǎi)價(jià)
bank’s call loan 銀行同行拆借
bank’s selling rate 銀行賣價(jià)
clearing bank 清算銀行
commercial bank 商業(yè)銀行
cooperative bank 合作銀行
mortgage bank 抵押銀行
Banking 金融，銀行業(yè)
banking institution 金融機(jī)構(gòu)
Banking Law 銀行法
banking sector 銀行部門(mén)
Bankrupt 破產(chǎn)
bankrupt’s assets 破產(chǎn)者的財(cái)產(chǎn)
Bankruptcy 破產(chǎn)
act of bankruptcy 破產(chǎn)法案
arrangement in bankruptcy court 迫產(chǎn)法庭調(diào)解
bankruptcy administrator 破產(chǎn)管理人
bankruptcy amendment act 破產(chǎn)修正案
bankruptcy code chapter 7--- liquidation 破產(chǎn)法第7 章（清算）
bankruptcy code chapter 11--- reorganization 破產(chǎn)法第11章 (重組）
bankruptcy court 破產(chǎn)法院
bankruptcy debtor 破產(chǎn)債務(wù)人
bankruptcy judge 破產(chǎn)判決
bankruptcy law 破產(chǎn)法
bankruptcy notice 破產(chǎn)公告
bankruptcy ordinance 破產(chǎn)條例
bankruptcy petition 要求宣布破產(chǎn)
bankruptcy proceedings 破產(chǎn)程序
bankruptcy rules 破產(chǎn)規(guī)定
bankruptcy trustee 破產(chǎn)受托人
declaration of bankruptcy 宣布破產(chǎn)
Bargain 議價(jià)，討價(jià)還價(jià)
Basic 基本的，基礎(chǔ)
basic account 基本帳戶
basic accounting unit 基本核算單位
Bear 空頭，賣空
bear account 空頭帳戶
bear market 熊市，淡市
bear transaction 空頭交易
Beat 還價(jià)，殺價(jià)
Below par 低于票面價(jià)值
Benchmark 基準(zhǔn)
Benefit 利益，受益，福利，津貼
benefit country 受惠國(guó)
benefit fund for employees 職工福利基金
benefit program 福利計(jì)劃
Benefited 受益的
benefited party 受益方
Benevolent fund 慈善基金
Beta 貝塔（與股票相關(guān)的）系數(shù)
beta risk measurement 貝塔風(fēng)險(xiǎn)系數(shù)測(cè)定
Bid 投標(biāo)，報(bào)價(jià)，出價(jià)
bid bond 投標(biāo)押金
bid opening date 開(kāi)標(biāo)日期
bid price 買(mǎi)方出價(jià)
call for bid 招標(biāo)
invite bid 招標(biāo)
Bidder 投標(biāo)人，投標(biāo)商
Bidding 投標(biāo)，出價(jià)
bidding documents 標(biāo)書(shū)
Big Board 指美國(guó)紐約股票交易所
Big Six 指美國(guó)六大會(huì)計(jì)事務(wù)所
Big Three 指美國(guó)三大汽車公司
Bilateral 雙邊的
bilateral agreement 雙邊協(xié)議
bilateral loans 雙邊貸款
bilateral trade 雙邊貿(mào)易
Bill 票據(jù)，帳單，發(fā)票，鈔票
bill receivable account 應(yīng)收票據(jù)帳戶
treasury bill 國(guó)庫(kù)債券
Black 黑色的，黑市的
blank market price 黑市價(jià)格
black market transaction 黑市交易
Blank 空白的
blank check 空白支票
Blanket 一攬子的
blanket insurance 統(tǒng)括保險(xiǎn)
blanket mortgage 一攬子抵押
Blue chip 蘭籌股
Blue-chip share 頭等股票
Blue-chip stock 熱門(mén)股票
Blue-collar worker 蘭領(lǐng)工人
Blue-sky law 蘭天法（防欺詐憑空發(fā)行股票的法律）
Board 董事會(huì)，委員會(huì)，理事會(huì)
board chairman 董事長(zhǎng)
board meeting 董事會(huì)議
board of administration 董事會(huì)，理事會(huì)
board of arbitration 仲裁委員會(huì)
board of audit 審計(jì)委員會(huì)
board of directors 董事會(huì)，理事會(huì)
board of executive director 執(zhí)行董事會(huì)，執(zhí)行委員會(huì)
board of manager’s 理事，董事
board of supervisors 監(jiān)事會(huì)
board of trustees 受托委員會(huì)
Bond 債券，證券，公債
bond broker 債券經(jīng)紀(jì)人
bond creditor 債券債權(quán)人
bond discount 債券折價(jià)
bond issue 債券發(fā)行
bond market 債券市場(chǎng)
bond premium 債券溢價(jià)
bond rating agency 債券評(píng)級(jí)機(jī)構(gòu)
bond yield 債券收益
callable bond 通知償還債券
convertible bond 可轉(zhuǎn)換債券
government bond 政府債券
junk bond 拉圾債券
listed bond 掛牌債券，上市證券
mortgage bond 抵押債券
municipal bond 市政債券
preference bond 優(yōu)先債券，優(yōu)先股
registered bond 記名債券
treasury bond 國(guó)庫(kù)債券
unlisted bond 未掛牌債券，未上市證券
Bonded 保稅的，有抵押的
bonded area 保稅區(qū)
bonded factory 保稅工廠
bonded goods 保稅貨物
bonded warehouse 保稅倉(cāng)庫(kù)
Bonus 獎(jiǎng)金，紅利，津貼
bonus issue 發(fā)放紅利股
bonus-percentage of profit 利潤(rùn)率分紅
bonus share 分紅股，紅利股
Book 書(shū)籍，帳簿，記帳，定票，訂貨
book depreciation 帳面折舊
book-entry securities 記帳證券
book inventory 帳面庫(kù)存
book of account 帳簿
book profit 帳面利潤(rùn)
book value per share 每股帳面價(jià)值
Boom 繁榮，景氣
Borrow 借入
borrow money on credit 信用借款
Borrowed 借入的
borrowed capital 借入資本
borrowed funds 借入資金
borrowed reserve 借入準(zhǔn)備金
Borrowing 借款，借用

borrowing cost 借款成本
borrowing limit 借款限額
borrowing rate 借款利率
Bottleneck 瓶頸
Boycott 抵制
boycott foreign goods 抵制外國(guó)貨
Branch 分支機(jī)構(gòu)，分公司，分行
branch balance sheet 分支機(jī)構(gòu)資產(chǎn)負(fù)債表
branch financial statement 分支機(jī)構(gòu)財(cái)務(wù)報(bào)表
Brand 商標(biāo)，牌號(hào)
brand equity 商標(biāo)資產(chǎn)，品牌資本
brand mark 商標(biāo)
brand share 品牌市場(chǎng)占有率
brand value 商標(biāo)價(jià)值
Breach 違反，不履行
breach of agreement 違反協(xié)議
breach of contract 違反合同
Break-even analysis 損益兩平分析
Break-even point 損益兩平點(diǎn)
Breakdown 按細(xì)目分類
Bribe 賄賂
Bribee 受賄人
Briber 行賄人
Bribery 行賄，受賄
Broker 經(jīng)濟(jì)商
Budget 預(yù)算
budget accounting 預(yù)算會(huì)計(jì)
budget act 預(yù)算法案
budget deficit 預(yù)算赤字
budget message 預(yù)算咨文
budget of central government 中央預(yù)算
budget of local government 地方預(yù)算
budget planning 編制預(yù)算
Budgetary 預(yù)算的
budgetary account 預(yù)算帳戶
budgetary revenue 預(yù)算收入
Build 建立
build modern enterprises system 建立現(xiàn)代企業(yè)制度
Bull 買(mǎi)方，買(mǎi)空，多頭
bull market 牛市，漲市
Burden 負(fù)擔(dān)
social burden 社會(huì)負(fù)擔(dān)
Bureau 局
administrative bureau of state-owned property 國(guó)有資產(chǎn)管理局
Business 營(yíng)業(yè)，經(jīng)營(yíng)，商業(yè)，企業(yè)，業(yè)務(wù)
business administration 企業(yè)管理，工商管理
business assets 營(yíng)業(yè)資產(chǎn)
business competition 商業(yè)竟?fàn)?br />business credit 商業(yè)貸款
business efficiency 經(jīng)濟(jì)效率
business entity 企業(yè)實(shí)體
business ethics 商業(yè)道德
business license 營(yíng)業(yè)執(zhí)照
business management 企業(yè)管理
business performance 經(jīng)營(yíng)成績(jī)
business policy 經(jīng)營(yíng)方針
business representative 商務(wù)代表
business risk 經(jīng)營(yíng)風(fēng)險(xiǎn)
business strength 業(yè)務(wù)實(shí)力
business tax 營(yíng)業(yè)稅
business valuation 經(jīng)濟(jì)評(píng)價(jià)，企業(yè)評(píng)估
Buy-back agreement 回購(gòu)合同
Buy in stock 購(gòu)入股票
Buyer 買(mǎi)方
buyer behavior 買(mǎi)方行為
buyer’s credit 買(mǎi)方信貸
buyer’s market 買(mǎi)方市場(chǎng)
C
Cancel 取消，作廢
cancel a contract 取消合同
cancel a debt 銷帳
Cancellation 注銷，解約
cancellation amount 注銷金額
Canceled 已注銷，已取消
Candidate 候選人，候選者
candidates for acquisition 收購(gòu)候選對(duì)象
Capacity 能力
capacity of competition 竟?fàn)幠芰?br />capacity to pay 支付能力
credit capacity 償債能力
paying capacity 支付能力
purchasing capacity 購(gòu)買(mǎi)力
Capital 資本，股本
additional paid-in capital 追加股本金
borrowed capital 借入資本
business capital 企業(yè)資本
capital account 資本帳戶
capital accumulation 資本積累
capital appreciation 資本增值
capital and liability ratio 資本負(fù)債比率
capital appreciation 資本增值
capital assets account 資本資產(chǎn)賬戶
capital authorized 法定資本，核定資本
capital budget 資本預(yù)算
capital construction investment 基本建設(shè)投資
capital cost 資本成本，資本費(fèi)用
capital credit certificate 資本信用證書(shū)
capital deficit 資本虧損
capital export country 資本輸出國(guó)
capital in cash 現(xiàn)金資本
capital in budget 預(yù)算內(nèi)資金
capital increase 增資
capital input 資本投入
capital investment 資本投資
capital lease 資產(chǎn)租賃
capital loan 資本借貸
capital loss 資本損失
capital market rate 資本市場(chǎng)利率
capital net worth 資本凈值
capital paid in 實(shí)收資本，已繳資本
capital ratio 資本比率
capital reorganization 資本重組，資本改組
capital reserve 公積金，準(zhǔn)備金
capital shortage 資金短缺
capital stock 股本，股金總額
capital structure 資本結(jié)構(gòu)
capital surplus 公積金，資本盈余
capital transfer tax 資本轉(zhuǎn)移稅
capital turnover 資金周轉(zhuǎn)，資本周轉(zhuǎn)
capital value 資本價(jià)值
circulating capital 流動(dòng)資本，流通資本
commodity capital 商品資本
constant capital 不變資本
corporate capital 公司資本
current capital 流動(dòng)資本
dead capital 呆滯資本
disposable capital 閑置資本
entity capital 自有資本
financing capital 金融資本
group capitals 集團(tuán)資本
idle capital 呆滯資本
monetary capital 貨幣資本
net working capital 凈流動(dòng)資金
nominal capital 名義資本，額定資本
original capital 原始投資
private capital 私人資本
production capital 生產(chǎn)資本
return on capital 資本收益率
share capital 股本
venture capital 風(fēng)險(xiǎn)資本，投機(jī)資本
weighted average cost of capital(WACC) 加權(quán)平均資本成本
Capital-intensive 資本集約型的，資本密集型的
Capitalization 資產(chǎn)化
capitalization rate 資產(chǎn)化率
capitalization ratio 資產(chǎn)構(gòu)成比率
Carry-over 結(jié)轉(zhuǎn)
carry-over of losses 虧損結(jié)轉(zhuǎn)
carry-over of stock 庫(kù)存結(jié)轉(zhuǎn)
Cash 現(xiàn)金
cash account 現(xiàn)金帳戶
cash assets 現(xiàn)金資本
cash audit 現(xiàn)金審計(jì)
cash balance 現(xiàn)金余額
cash equivalent 視同庫(kù)存現(xiàn)金
cash flow analysis 現(xiàn)金流量分析
cash in bank 銀行現(xiàn)金
cash in hold 庫(kù)存現(xiàn)金
cash payment 現(xiàn)金支付
cash purchase 現(xiàn)金購(gòu)買(mǎi)
cash transaction 現(xiàn)金交易
free cash flows 活動(dòng)現(xiàn)金流
Catalog 目錄，產(chǎn)品目錄
Central 中心的，集中的
central bank 中央銀行
central government 中央政府
central management 集中管理
central purchasing 集中采購(gòu)，統(tǒng)購(gòu)
central selling 集中銷售，統(tǒng)銷
Centralization 集中管理方式，集中化
centralization and decentralization 集中與分散
Certain 某，某些，確定的，一定的
certain areas 某些地區(qū)
certain level 某一水平
Certificate 執(zhí)照，證書(shū)，簽證
certificate fee 證明費(fèi)，登記費(fèi)
certificate for import inspection 進(jìn)口檢驗(yàn)證書(shū)
certificate of audit 審計(jì)證書(shū)
certificate of incorporation 公司登記執(zhí)照
certificate of ownership 財(cái)產(chǎn)所有權(quán)證書(shū)
certificate of subscription 認(rèn)股證書(shū)
certificate of title 產(chǎn)權(quán)證書(shū)
certificate of training 培訓(xùn)證書(shū)
certificate on capital verification 驗(yàn)資證書(shū)
Certified 注冊(cè)的，合格的
certified appraiser 注冊(cè)評(píng)估師
certified copy 正式核準(zhǔn)的副本
certified financial statement 經(jīng)會(huì)計(jì)師證明的財(cái)務(wù)報(bào)表
certified invoice 證實(shí)發(fā)票
certified management accountant (CMA) 注冊(cè)管理會(huì)計(jì)師
certified mortgage 證實(shí)抵押
certified public accountant (CPA) 注冊(cè)會(huì)計(jì)師
Chain store 連鎖商店
Chairman of the board (of directors) 董事會(huì)主席，董事長(zhǎng)
Challenge 挑戰(zhàn)
Change 變化，變動(dòng)
change in value of currency 幣值變動(dòng)
change in financial position 財(cái)務(wù)狀況變動(dòng)
change of ownership 變更所有權(quán)
change of registration 變更登記
change of title 產(chǎn)權(quán)變更，所有權(quán)變更
change record 變動(dòng)記錄
change request 變動(dòng)請(qǐng)求
Channel 渠道
channels of distribution 分銷渠道
channel intermediaries 渠道中間商
channel margin 渠道毛利
Chapter eleven, bankruptcy code 破產(chǎn)法第十一章
Charge 費(fèi)用，負(fù)責(zé)
additional charge 附加費(fèi)用
charge and discharge statement 資金收支表
charge off 注銷，沖銷
extra charge 額外費(fèi)用
free of charge 免費(fèi)
in charge 主管，負(fù)責(zé)
no charge 免收費(fèi)用
Charges 費(fèi)用，手續(xù)費(fèi)，運(yùn)費(fèi)
finance charges 財(cái)務(wù)費(fèi)用
Cheap 廉價(jià)的，便宜的
cheap credit 低利貸款
cheap labour force 廉價(jià)勞動(dòng)力
cheap money policy 低息貨幣政策
Check 檢查，核對(duì)，支票
check account 支票帳戶
check for transfer 轉(zhuǎn)帳支票
check up account 對(duì)帳
Cheque 支票
Chief 首領(lǐng)，首席
chief accountant 總會(huì)計(jì)師
chief auditor 總審計(jì)師
chief engineer 總工程師
chief executive officer (CEO) 首席執(zhí)行官
chief financial officer (CFO) 主要財(cái)務(wù)負(fù)責(zé)人
chief operating officer (COO) 主要執(zhí)行人員
CIF (cost, insurance,and freight) 到岸價(jià)
Circulation 流通，循環(huán)
circulation area 流通領(lǐng)域
commodity circulation 商品流通
currency circulation 貨幣流通
Civil 民用的，民事的
civil action 民事訴訟
Civil Law 民法
civil liability 民事責(zé)任

civil penalty 民事罰款
civil right 民權(quán)
Claim 要求權(quán)，索賠，債權(quán)
claim of ownership 所有權(quán)要求
claim to property 索賠財(cái)產(chǎn)
claim statement 索賠清單
Classification 分類，科目
classification item 分類項(xiàng)目
classification of accounts 帳戶分類
classification of assets 資產(chǎn)分類
classification of property 財(cái)產(chǎn)分類
classification schemes 分類表
Classified 分成類的
classified balance sheet 分類資產(chǎn)負(fù)債表
classified depreciation 分類折舊
Clause 條款
Client 顧客
Closed 封閉的
closed account 已結(jié)帳戶
closed corporation 封閉式公司
closed economy 封閉經(jīng)濟(jì)
closed-end mortgage 限額型抵押
closed-end mutual fund 限額共同基金
Closely held company 封閉型控股公司
Closing 結(jié)算，結(jié)帳，收盤(pán)
closing account 結(jié)帳，結(jié)算
closing cost 成交價(jià)
closing inventory 期末存貨
closing of the exchange 交易所收盤(pán)
closing price 收盤(pán)價(jià)格
closing the transaction 交易結(jié)束
Coastal 沿海的
coastal areas 沿海地區(qū)
Code 法典，法規(guī)，代碼
civil code 民法
commercial code 商法
criminal code 刑法
postal code 郵政編碼
Coding 編碼
coding of account 帳戶代碼
coding of assets 資產(chǎn)代碼
coding from 編碼形式
Coexistance of various economic composition 多種經(jīng)濟(jì)成分共存
Collection 托收
Collective 集體的，集合的
collective contract 集體合同
collective economy 集體經(jīng)濟(jì)
collective enterprise 集體企業(yè)
collective labor agreement 集體勞動(dòng)合同
collective ownership 集體所有制
collective property 集體財(cái)產(chǎn)
Colony 殖民地
semi-colony 半殖民地
Combination 聯(lián)合，聯(lián)營(yíng)，合并
combination for sharing business 合伙經(jīng)營(yíng)
combination of enterprise 企業(yè)合并
vertical combination 縱向合并
Combined enterprise 聯(lián)合企業(yè)
Commerce 商業(yè)，貿(mào)易
Commercial 商業(yè)的，商務(wù)的，貿(mào)易的
commercial credit insurance 商業(yè)信用保險(xiǎn)
commercial enterprise 商業(yè)企業(yè)
commercial loan 商業(yè)貸款
Commercialization 商品化，商品化能力
commercialization of housing 住房商品化
Commission 傭金，銀行手續(xù)費(fèi)
agency commission 代理手續(xù)費(fèi)
commission rate 傭金率
Commissioner 局長(zhǎng)，專員
Commitment 保證，承諾
Committee 委員會(huì)
Commodity 商品
commodity circulation 商品流通
commodity economy 商品經(jīng)濟(jì)
commodity exchange 商品交易（所）
commodity future 商品期貨
commodity market 商品市場(chǎng)
commodity price index 商品價(jià)格指數(shù)
commodity purchasing power 商品購(gòu)買(mǎi)力
commority transaction 商品交易
Common 共同的
common market 共同市場(chǎng)
common property 共同財(cái)產(chǎn)
common stock 普通股
common stock funds 普通股信托投資基金
Community 團(tuán)體，社區(qū)，共同體
community economy 公共經(jīng)濟(jì)
community facilities 公共設(shè)施
community of nations 國(guó)際社會(huì)
community property 團(tuán)體財(cái)產(chǎn)，共有財(cái)產(chǎn)
Company 公司
company funds 公司基金
company limited by shares 股份有限責(zé)任公司
company of limited liability 有限責(zé)任公司
company of unlimited liability 無(wú)限責(zé)任公司
company with limited liability 有限責(zé)任公司
controlled company 受控制公司，子公司
controlling company 控股公司
foreign-owned company 外國(guó)公司
insurance company 保險(xiǎn)公司
joint-stock company 股份公司
life insurance company 人壽保險(xiǎn)公司
loan and trust company 信托公司
parent company 母公司
private company 非上市公司
public service company 公用服務(wù)公司
stock company 股份公司
utility company 公用事業(yè)公司
underwriting company 擔(dān)保公司
Comparable 可比的
comparable price 可比價(jià)格
comparable transactions analysis 可對(duì)比交易分析
Compared with last year 與上年比較
Compensation 補(bǔ)償，賠償
compensation trade 補(bǔ)償貿(mào)易
Competition 競(jìng)爭(zhēng)
perfect competition 完全竟?fàn)?br />imperfect competition 不完全竟?fàn)?br />monopolistic competition 壟斷竟?fàn)?br />pure competition 純竟?fàn)?
Competitive 競(jìng)爭(zhēng)的
competitive bidding 競(jìng)爭(zhēng)招標(biāo)
competitive industry 競(jìng)爭(zhēng)性產(chǎn)業(yè)
competitive market 競(jìng)爭(zhēng)市場(chǎng)
competitive position 竟?fàn)幍匚?br />competitive power 競(jìng)爭(zhēng)能力
competitive price 競(jìng)爭(zhēng)價(jià)格
Competitor 競(jìng)爭(zhēng)對(duì)手
Complementarity 經(jīng)濟(jì)互補(bǔ)性
Composite 綜合的，合成的
composite depreciation rate of fixed assets 固定資產(chǎn)綜合折舊率
Composition 成分，組成
composition of asset 資產(chǎn)構(gòu)成
composition of capital 資本構(gòu)成
composition of creditors 債權(quán)人組成情況
composition of industry 產(chǎn)業(yè)構(gòu)成
Compound 復(fù)合的，混合的
compound amount of one 一元的復(fù)利本利和
compound discount 復(fù)利帖現(xiàn)息
compound growth rate 復(fù)合增長(zhǎng)率
compound interest depreciation 復(fù)利折舊
Comprador 買(mǎi)辦
comprador’s capital 買(mǎi)辦資本
Comprehensive 綜合的，全面的
comprehensive analysis 綜合分析
comprehensive development of economy 經(jīng)濟(jì)綜合發(fā)展
comprehensive insurance 綜合保險(xiǎn)
comprehansive national power 綜合國(guó)力
Compulsory 強(qiáng)制的，強(qiáng)迫的
compulsory arbitration 強(qiáng)制仲裁
compulsory measure 強(qiáng)制手段
Computerized accounting 電算化會(huì)計(jì)
Concentric acquisition 集中收購(gòu)
Confidence 信任，信用
confidence coefficent 置信系數(shù)
confidence interval 置信區(qū)間
confidence level 置信水平
Confirmation 確認(rèn)，認(rèn)可
confirmation in writing 以書(shū)面形式確認(rèn)
Confirmed 確認(rèn)的，確定的
confermed banker’s credit 確認(rèn)的銀行信用證
confermed irrevocable letter of credit 保兌的不可撤銷的信用證
Conflict 沖突，抵觸
conflict of interest 利益沖突
Conglomerate 綜合大企業(yè)，集團(tuán)企業(yè)
conglomerate merger 集團(tuán)企業(yè)合并
Consolidated 合并的，綜合的
consolidated balance sheet 合并資產(chǎn)負(fù)債表
consolidated financial statement 合并決算表
consolidated income statement 合并損益表，綜合損益表
consolidated profit and loss statement 匯總損益表
consolidated retained earning 合并留存收益
consolidated statement 匯總報(bào)表
Consolidation 聯(lián)合
consolidation by lease 租賃式合并
consolidation by merger 兼并式合并
Consortium 財(cái)團(tuán)
consortium bank 國(guó)際銀行財(cái)團(tuán)
Constant 不變因素，常數(shù)
constant capital 不變資本
constant cost 固定成本
constant dollars 不變美元，定值美元
constant growth rate 固定增長(zhǎng)率
constant price 不變價(jià)格，固定價(jià)格
Constituent 組成部分，成分
constituent company 子公司
Construction 建筑，施工，建設(shè)
construction balance sheet 基建資產(chǎn)負(fù)債表
construction bond 基建公債
construction loan 基建貸款
Consuls 永久債券（永遠(yuǎn)不支付本金，但付利息）
Consultant 顧問(wèn)，咨詢
Consultation 咨詢，協(xié)商
consultation committee 顧問(wèn)委員會(huì)，咨詢委員會(huì)
Consulting 咨詢，顧問(wèn)
consulting firm 咨詢公司
consulting service 咨詢服務(wù)
Consumable 消耗品
Consumer 消費(fèi)者，用戶
consumer market 消費(fèi)市場(chǎng)
consumer price index 消費(fèi)品價(jià)格指數(shù)
consumer protection 消費(fèi)者保護(hù)
Consumption 消費(fèi)，消耗量
consumption fuction 消費(fèi)函數(shù)
consumption level 消費(fèi)水平
consumption structure 消費(fèi)結(jié)構(gòu)
consumption tax 消費(fèi)稅
excessive consumption 超前消費(fèi)
Contingent 或有的，偶然的，意外的
contingent assets 或有資產(chǎn)
contingent liability 或有負(fù)債
Contra 抵消
contra account 對(duì)銷帳戶
contra balance 對(duì)銷余額
contra-asset account 資產(chǎn)對(duì)銷科目
contra-liability account 負(fù)債抵銷科目
Contract 合同，契約
break the contract 撕毀合同
contract business 合同交易
contract clause 合同條款
contract of gurantee 擔(dān)保契約
contract of indemnity 賠償契約
contract of insurance 保險(xiǎn)合同
contract of sale 銷售合同
contract of service 勞務(wù)合同
contract of transfer of technology 技術(shù)轉(zhuǎn)讓合同
contract system 合同制
perform a contract 執(zhí)行合同
Contracted 合同規(guī)定的
contracted investment 合同投資
contracted responsibility system for production
with remuneration linked output 聯(lián)產(chǎn)承包責(zé)任制
Contracting 承包的，契約的
contracting enterprise 承包企業(yè)
Contractor 承包商
Contractual 契約的
contractual item 合同條款
contractual obligation 契約責(zé)任
contractual relation 合同關(guān)系
contractual right 合同權(quán)利
Contributed 已繳入的，貢獻(xiàn)的，分配的
contributed capital 已投入的資本
Contribution 貢獻(xiàn)，捐獻(xiàn)
Control 控制，管制

control account 統(tǒng)制帳戶
control company 控股公司
control of cost 成本控制
control of inflation 通貨膨脹控制
control of interest rate 利率控制
Controlled 管制的，被控制的
controlled company 被控制公司
controlled corporation 被控制公司
controlled economy 受控經(jīng)濟(jì)
controlled investment 控制投資
Controlling 控制，支配
controlling company 控股公司
controlling interest 多數(shù)股權(quán)
controlling shareholder 有控制權(quán)的股東
Convention 會(huì)議，公約，協(xié)定
Conversion 兌換，轉(zhuǎn)換
conversion cost 轉(zhuǎn)換成本
conversion loan 轉(zhuǎn)換貸款
conversion rate 匯價(jià)
conversion ratio 換算比率
Convertible 可兌換的，可轉(zhuǎn)換的
convertible bond 可轉(zhuǎn)換債券
convertible currency 自由外匯
convertible securities 可兌換證券
convertible stock 可兌換股票
Cooperative 合作的
cooperative bank 合作銀行
cooperative society of credit 信用合作社
Corporate 公司的，法人的
corporate action 法人行為
corporate assets 公司資產(chǎn)
corporate body 法人團(tuán)體
corporate bond issued 已發(fā)行公司債券
corporate capital 公司資本
corporate combination 公司合并
corporate cuture 公司文化
corporate fund 公司基金
corporate obligation 公司債務(wù)
corporate reorganization 公司重組
corporate strategic planning 公司戰(zhàn)略計(jì)劃
corporate structure 公司結(jié)構(gòu)
Corporation 股份公司，有限公司，法人
corporation with foreign capital 外資公司
corporation law 公司法
public corporation 公開(kāi)招股公司
Correlation coefficient 相關(guān)系數(shù)
Cost 成本，費(fèi)用
acquisition cost 購(gòu)置成本
actual cost 實(shí)際成本
anticipated cost method 預(yù)期成本法
average cost 平均成本
borrowing- cost 借債成本
carrying cost 維持成本
cost account 成本帳戶
cost accounting 成本會(huì)計(jì)
cost allocation 成本分?jǐn)?br />cost analysis 成本分析
cost and benefit analysis 成本收益分析
cost approach to fair market value 求得公平市場(chǎng)價(jià)值的成本法
cost control 成本控制
cost distribution 成本分?jǐn)?br />cost free 免費(fèi)
cost method 成本法
cost objective 成本目標(biāo)
cost of capital 資金成本
cost of investment 投資成本
cost of management 管理費(fèi)
cost of marketing 營(yíng)銷成本
cost of replacement 重置成本法
cost of reproduction less depreciation 重置成本減折舊
cost of sales 銷售成本
cost-benefit analysis 成本收益分析
cost-effectiveness 成本效益
cost-of-living index 生活費(fèi)指數(shù)
cost plus 成本加價(jià)
indirect cost 間接成本
marginal cost 邊際成本
material cost 材料成本
opportunity cost 機(jī)會(huì)成本
ordering cost 訂貨成本
sunk costs 沉沒(méi)成本
variable costs 變動(dòng)成本
Cottage industry 家庭手工業(yè)
Council 委員會(huì)，政務(wù)會(huì)
council of director 董事會(huì)
council of economic advisers 經(jīng)濟(jì)顧問(wèn)委員會(huì)
state council 國(guó)務(wù)院
Coupon 息票，贈(zèng)券，購(gòu)物券
zero coupon bonds 零息債券
Credit 信用，信貸
credit agency 信貸機(jī)構(gòu)
credit analysis 信用分析
credit and loan 信貸
credit bank 信貸銀行
credit capacity 信貸能力
credit capital 信貸資金
credit card 信用卡
credit crisis 信貸危機(jī)
credit rating 信用評(píng)級(jí)
credit risk 信貸風(fēng)險(xiǎn)
credit standing 商業(yè)信譽(yù)
credit union 信用社
rural credit cooperatives 農(nóng)村信用社
urban credit cooperatives 城市信用社
Creditor 債權(quán)人
creditor bank 債權(quán)銀行
creditor country 債權(quán)國(guó)
creditor of bankruptcy 破產(chǎn)債權(quán)人
creditor’s equity 債權(quán)人權(quán)益
creditor’s meeting 債權(quán)人大會(huì)
secured creditors’ committee 有抵押債權(quán)人委員會(huì)
unsecured creditors’ committee 無(wú)抵押債權(quán)人委員會(huì)
Crisis 危機(jī)
crisis export 轉(zhuǎn)嫁危機(jī)
crisis of confidence 信任危機(jī)
Cumulative 累積的
cumulative balance 累積余額
cumulative preference share 累積優(yōu)先股份
Currency 貨幣
currency crisis 貨幣危機(jī)
currency devaluation 貨幣貶值
currency revaluation 貨幣增值
Current 通用的，流動(dòng)的
current assets 流動(dòng)資產(chǎn)
current account balance sheet 流動(dòng)資產(chǎn)負(fù)債表
current account deposits 活期帳戶存款
current asset losses in suspense 待處理流動(dòng)資產(chǎn)損失
current debt ratio 流動(dòng)負(fù)債比率
current fund employed per 100 Yuan of
sales revenue 每百元銷售收入占用流動(dòng)資金
current fund employment rate 流動(dòng)資金占有率
current fund loan 流動(dòng)資金借款
current fund turnover days 流動(dòng)資金周轉(zhuǎn)天數(shù)
current intangibles 無(wú)形流動(dòng)資產(chǎn)
current liability 流動(dòng)負(fù)債
current maturity of long term debt 本年內(nèi)到期的長(zhǎng)期負(fù)債
current-noncurrent method 對(duì)國(guó)外業(yè)務(wù)按現(xiàn)行匯率折合算法
current ratio 流動(dòng)比率
current surplus 本期盈余
current tangible assets 有形流動(dòng)資產(chǎn)
current term net loss 本期凈損失
current term net profit or loss 本期凈損益
Customer 客戶，顧客
Customs 海關(guān)
customs duty 關(guān)稅
Cut 削減
cut the price 減價(jià)，削價(jià)
Cycle 周期
cycle of money 貨幣周轉(zhuǎn)
product life cycle(PLC) 產(chǎn)品壽命周期
D
Date 日期
date of acquisition 購(gòu)置日期，收購(gòu)日期
date of issue 發(fā)行日期
Deadline 最后期限
Deal 交易
deal negotiation 交易談判
forward deal 期貨交易
Dealer 經(jīng)紀(jì)人，零售商
Dealing 交易，買(mǎi)賣
Debenture 信用債券，海關(guān)退稅
Debit 借方
debit and credit 借方和貸方
debit balance 借方結(jié)余
Debt 債務(wù)，負(fù)債
book debt 帳面負(fù)債
debt burden 債務(wù)負(fù)擔(dān)
debt capacity 借債能力
debt capital market 債務(wù)資本市場(chǎng)
debt conversion 發(fā)新債換舊債
debt due 負(fù)債到期
debt equity rario 負(fù)債產(chǎn)權(quán)比率
debt-equity swap 負(fù)債權(quán)益交換
debt financing 舉債籌資
debt instrument 債務(wù)證券
debt paying ability 償債能力
debt provable in bankruptcy 可證明的破產(chǎn)債務(wù)
debt security 債務(wù)證券
debt service fund 償債基金
debt service rate 外債償還比例
debt servicing capacity 外債償還能力
debt to equity 債務(wù)轉(zhuǎn)換
Debtee 債權(quán)人
Debtor 債務(wù)人
Decentralization 分散經(jīng)營(yíng)，分散管理
Decentralized 分散管理的
Decision 決策，決定
decision-making 決策
decision model 決策模型
decision support system 決策支持系統(tǒng)
Declaration 公告，宣告，申報(bào)
declaration of bankruptcy 破產(chǎn)宣告
Deepening reform 深化改革
with the deepening of economic reforms 隨著經(jīng)濟(jì)改革的深入
Default 違約，拖欠
default clause 違約條款
default in the payment 拖欠付款
default interest 過(guò)期罰金
default of obligation 不履行債務(wù)
default of payment 不履行付款義務(wù)
default on payment 不償還貸款
Defence 國(guó)防，辯護(hù)，答辯
defence budget 國(guó)防預(yù)算
defence industries 國(guó)防工業(yè)
Defer 延期
Deferred 延期的
deferred account 遞延帳戶
deferred assets 遞延資產(chǎn)
deferred payment 延期付款
Deficit 赤字，虧損，逆差
deficit account 赤字帳戶
deficit balance 赤字差額
deficit budget 赤字預(yù)算
deficit finance 赤字財(cái)政
deficit spending 赤字支出，透支
deficit statement 虧損表
Definition 定義，明確
property rights definition 產(chǎn)權(quán)界定
Deflation 緊縮
deflation policy 緊縮政策
Defunct company 已停業(yè)公司
Degree 程度，度
degree of accuracy 精確度
degree of dependence on inport 進(jìn)口依賴程度
degree of monopoly 壟斷程度
Degressive 遞減的
degressive depreciation 遞減折舊
degressive tax rate 累退稅率
Deindustrialization 非工業(yè)化
Delay 拖延，延期
Delayed 過(guò)期的，拖延的，延期的
Delegation 代表團(tuán)
delegation of authority 官方代表團(tuán)
delegation of trade 貿(mào)易代表團(tuán)
Deliver 交貨，寄信
Delivered 已交貨，已支付的
Delivery 交貨，交付
Demand 需求，要求
demand analysis 需求分析
demand deposit 活期存款
demand forecast 需求預(yù)測(cè)
demand loan 活期放款
demand note 即期票據(jù)，交費(fèi)通知
demand over supply 供不應(yīng)求
demand-pull inflation 由需求引起的通貨膨脹
pent-up demand 被抑制的需求
Demographic 人口統(tǒng)計(jì)的
demographic analysis 人口分析
demographic census 人口調(diào)查
demographic situation 人口狀況
Denationalization 非國(guó)有化
denationalization process 非國(guó)有化過(guò)程
Department 部門(mén)，司，局
department accounting 部門(mén)會(huì)計(jì)
department in charge 主管部門(mén)
Depletion 折耗，損耗
depletion assets 折耗資產(chǎn)
Deposit 存款，抵押，保證金
deposit in current account 往來(lái)存款
deposit in foreign currency 外幣存款
Depreciable 應(yīng)計(jì)折舊的
depreciable assets 應(yīng)計(jì)折舊資產(chǎn)
depreciable life 折舊年限
depreciable property 應(yīng)計(jì)折舊財(cái)產(chǎn)
Depreciated 折舊后的
Depreciation 折舊
accumulated depreciation 累計(jì)折舊
decreasing depreciation 遞減折舊
depreciation account 折舊帳戶
depreciation allowance 折舊費(fèi)
depreciation allowed 可提折舊額
depreciation and depletion 折舊與報(bào)廢
depreciation base 折舊基數(shù)
depreciation by composite life method 平均年限折舊法
depreciation by composite life method 綜合年限法折舊
depreciation by declining balance method 余額遞減法折舊
depreciation by percentage of original cost 原始成本定率折舊
depreciation by production method 產(chǎn)量折舊法
depreciation by replacement method 重置成本法折舊
depreciation by straight-line method 直線法折舊
depreciation by working hours method 工作時(shí)間法折舊
depreciation expenses 折舊費(fèi)
depreciation of major repair 大修折舊
depreciation on fixed assets 固定資產(chǎn)折舊
depreciation-annuity method 年金折舊法
depreciation-appraisal method 估價(jià)折舊法
depreciation-arbitrary method 任意折舊法
Depression 不景氣，蕭條
Designated 指定的
designated bank 指定銀行
designated currency 指定貨幣
designated deposit 指定存款
Detail 細(xì)節(jié)
Detailed 詳細(xì)的，明細(xì)的
detailed statement of accounts 帳戶明細(xì)表
detailed rule 細(xì)則
Devaluation 貶值
Developed 發(fā)達(dá)的
developed country 發(fā)達(dá)國(guó)家
developed market economy 發(fā)達(dá)市場(chǎng)經(jīng)濟(jì)
least developed country 最不發(fā)達(dá)國(guó)家
Developing 發(fā)展中的
developing countries 發(fā)展中國(guó)家
developing market economy 發(fā)展中市場(chǎng)經(jīng)濟(jì)
Development 開(kāi)發(fā)，發(fā)展
development bank 開(kāi)發(fā)銀行
development fund 發(fā)展基金
Difference 差，差額，差別
difference account 差額計(jì)算帳戶
difference in exchange rate 匯率差額
difference in price 價(jià)差
Diminishing 遞減，減少
diminishing balance method of depreciation 余額遞減折舊方法
diminishing cost 遞減成本
diminishing returns 遞減回報(bào)
Direct 直接
direct charge-off method 直接沖銷法
direct cost 直接成本
direct costing 直接成本計(jì)算
direct dealing 直接交易
direct expenses 直接費(fèi)用
direct financing lease 直接籌資租賃
direct investment 直接投資
direct liability 直接負(fù)債
direct marketing 直接銷售
direct overhead 直接制造費(fèi)用
direct sales 直銷
Director 董事，理事，主任
director board 董事會(huì)
Discharge 解除，免除，兌現(xiàn)完成
discharge liability 解除債務(wù)
discharge of a debt 免除債務(wù)
discharge of contract 合同解除
Disclosure 披露，揭露，企業(yè)決算公開(kāi)
disclosure requirements 資料公開(kāi)的要求
disclosure system 披露制度
Discount 貼現(xiàn)，折扣，減價(jià)
debt discount 債務(wù)貼現(xiàn)
discount bank 貼現(xiàn)銀行
discount bond 按面值折價(jià)發(fā)行的債券
discount cash flow 現(xiàn)金收支折現(xiàn)法
discount factors 貼現(xiàn)系數(shù)表
discount for cash 貼現(xiàn)
discount interest 貼現(xiàn)利息
discount liability 折價(jià)債務(wù)
discount loan 貼現(xiàn)貸款
discount market 貼現(xiàn)市場(chǎng)
discount method 折扣方法
discount of bill 票據(jù)貼現(xiàn)
discount on share 股票折價(jià)
discount on stock 股本折價(jià)
discount rate 貼現(xiàn)率，折扣率
discount securities 折扣證券
Discounted 已貼現(xiàn)的，已折扣的
discounted cash flow technique 現(xiàn)金流量折現(xiàn)法
discounted present value 貼現(xiàn)后的現(xiàn)值
Disposal 處理
disposal costs 清理成本
disposal of fixed assets 固定資產(chǎn)變賣
Distributable 可供分配的
distributable earnings 可分配收益
Distribute 分銷，分配
distribute dividends 派息，分紅
Distributed 已分配的，已分?jǐn)偟?br />distributed cost 已分?jǐn)偝杀?br />distributed profit 已分配利潤(rùn)
Distribution 分布，分配，銷售
distribution according to labour 按勞分配
distribution according to needs 按需分配
distribution cost analysis 經(jīng)銷成本分析
distribution of income 收入分配
distribution of net profit 凈利潤(rùn)分配
distribution of property 財(cái)產(chǎn)分配
poisson distribution 泊松分布
Distributor 批發(fā)商，經(jīng)銷商
District 地方，地區(qū)
district court 地方法院
Diversification 多元化，多種經(jīng)營(yíng)
Diversified 多種經(jīng)營(yíng)的
diversified business 多樣化經(jīng)營(yíng)
diversified common stock fund 分散普遍股基金
diversified company 多種經(jīng)營(yíng)公司
diversified economy 多種經(jīng)濟(jì)
Dividend 股息，股利
dividend accumulation 累計(jì)紅利
dividend distribution 股息分配
dividend from capital 資本股利
dividend growth model 紅利增長(zhǎng)模式
dividend payable 應(yīng)付股息
dividend payout ratio 股息分配率，紅利支付比率
dividend policy 分紅政策
dividend preference 優(yōu)先股利
dividend rate 股息率
dividend tax 股息稅
dividend yields 紅利回報(bào)率
stock dividend 配股
Division 部門(mén)，分公司，劃分，分配
division management 部門(mén)管理
division of labour 分工
Domestic 國(guó)內(nèi)的
domestic affairs 內(nèi)政
domestic bond 國(guó)內(nèi)債券
domestic price 國(guó)內(nèi)價(jià)格
domestic trade 國(guó)內(nèi)貿(mào)易
Dominating enterprise 占優(yōu)勢(shì)企業(yè)
Donated 捐贈(zèng)的
donated assets 捐贈(zèng)資產(chǎn)
donated capital 捐贈(zèng)資本
donated fund 捐贈(zèng)基金
donated property 捐贈(zèng)財(cái)產(chǎn)
donated stock 捐贈(zèng)股份
Donation 捐款，捐贈(zèng)
Double 兩位的，加倍的，復(fù)式
double-check 復(fù)查核對(duì)
double-digit inflation 兩位數(shù)字通貨膨脹
double entry 復(fù)式計(jì)帳
double taxation 雙重征稅
Dow Jones Index 道瓊斯指數(shù)
Dow Jones Industrial Average 道瓊斯工業(yè)平均數(shù)
Down payment 定金
Drain 流失
drain of capital 資金外流
drain of state owned property 國(guó)有資產(chǎn)流失
stem drain of state assets 防止（堵塞）國(guó)有資產(chǎn)流失
to prevent the drain of state owned property 防止國(guó)有資產(chǎn)流失
Dual 雙重，二元
dual market price 雙重市場(chǎng)價(jià)格
dual recognition 雙重承認(rèn)
dual taxation 雙重納稅
Due diligence 應(yīng)有的關(guān)注
Dumping 傾銷
dumoing code 反傾銷法案
dumoing duty 傾銷稅
dumping export 傾銷出口
dumping price 傾銷價(jià)格
Duration 期限
Duty 關(guān)稅
countervailing duty 分傾銷性關(guān)稅
duty drawback 關(guān)稅退稅
duty free 免稅