Deepening reform and opening up 深化改革擴大開放
The theory of building socialism with Chinese characteristics建設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 以經濟建設為中心
Adhere to the four cardinal 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，促進發展，保持穩定
Whether it would be beneficial to developing socialist productive forces是否有利于發展社會主義生產力
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 people's 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 多種經濟成分共同發展
Establishment of socialist market economy 社會主義市場經濟的建立Deepening economic reform 深化經濟改革
Relationships among reform, development and stability 改革發展和穩定的關系
Deepening of reform and promotion of development 深化改革與促進發展
Economic growth and social progress 經濟增長與社會進步
Strengthen the position of agriculture 加強農業的基礎地位
Science and technology are the primary productive forces 科學技術是第一生產力
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 經濟體制改革
Reform of state-owned enterprises 國有企業改革
Strengthen the management of state-owned property 加強國有資產管理
Reform of management of state-owned property 國有資產管理體制改革
Reform of property rights system 產權制度改革
Reform of commodity circulation 商品流通體制改革
Reform of foreign trade system 外貿體制改革
Reform of personnel system 人事制度改革
Reform of social security system 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 轉換政府職能
Open door policy 開放政策
Open economy 開放經濟
Open-door to the outside world 對外開放
Opening up 擴大開放
Open domestic market 開放國內市場
Introduce foreign capital, advanced technology and 引進外國的資金，先進技術和
managerial experiences 管理經驗
Economic and technical development zone 經濟技術開發區
Special economic zones in coastal areas 沿海經濟特區
One country, two systems 一國兩制
Special administrative region 特別行政區
Contract responsibility system with remuneration linked 家庭聯產承包責任制
to the household
Narrowing the gap between the rich and poor 縮小貧富差距
Eliminate poverty 消除貧困
Common prosperity 共同富裕
ECONOMY AND MARKET ECONOMY 經濟和市場經濟
Socialist market economy 社會主義市場經濟
Socialist sector of economy 社會主義經濟成分
State-owned economy 國有經濟
Non-state economy 非國有經濟
Collective economy 集體經濟
Individual economy 個體經濟
Coexistence of various economic composition 多種經濟成分共存
Sustained, rapid and sound economic development 持續，快速和健康的經濟發展
National economic budget 國民經濟預算
Comprehensive development of economy 經濟綜合發展
Strategy for economic development 經濟發展戰略
Theory of macroeconomic policy 宏觀經濟政策理論
Macroeconomic decision 宏觀經濟決策
Microeconomic phenomenon 微觀經濟現象
Traditional planned economy 傳統的計劃經濟
Stimulate economic development 刺激經濟發展
Commodity economy 商品經濟
Market economy 市場經濟
Free market economy 自由市場經濟
Developed market economy 發達的市場經濟
Developing market economy 發展中的市場經濟
Emerging market economy 新興市場經濟
Mature market economy 成熟市場經濟
Market economy country 市場經濟國家
Extensive economy 粗放型經濟
Intensive economy 集約型經濟
Transform the extensive economic 粗放型經濟轉變為
mode into intensive one 集約型經濟
Mixed economy 混合經濟
Regional economy 地區經濟
Internal-oriented economy 內向型經濟
Closed economy 閉關自守經濟
Economic growth point 經濟增長點
Economic growth mode 經濟增長方式
Economic growth rate 經濟增長率
Economy measure 經濟手段
Diversified economy 多種經濟，多樣化經濟
Economic situation 經濟形勢
Economic cycle 經濟周期
Economic fluctuation 經濟波動
Economic miracle 經濟奇跡
Economic take-off 經濟起飛
Economic recovery 經濟復蘇
Economic potential 經濟潛力
Economic sanction 經濟制裁
Global economy 全球經濟
Economic globalization 經濟全球化
Integration of world economy 世界經濟一體化
International economic integration 國際經濟一體化
New international economic order 國際新經濟秩序
Multi-polarization of world economy 世界經濟多極化
Economic community 經濟共同體
MACRO-CONTROL 宏觀調控
Strengthen macro-control 加強宏觀調控
Soft landing 軟著路
Macro-economic situation 宏觀經濟形勢
Macro control and micro invigoration 宏觀控制與微觀搞活
Control of overall volume and economic restructuring 總量控制與經濟結構調整
Tight control on investment in fixed assets 緊縮固定資產投資控制
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 適度貨幣供應量
Excessive amount of currency issue 過度貨幣發行量
Maintain monetary stability 保持貨幣穩定
Cheap money policy 低息貨幣政策
Adjustment of interest rate 利率調整
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
State intervention 國家干預
Administrative interference 行政干預
Administrative intervention 行政干預
Administrative measure 行政措施
Economy measure 經濟手段
Risk-control mechanism 風險控制機制
Overheated economy 過熱的經濟
Consumer price index 消費品價格指數

Commodity price index 商品物價指數
Retail price index 零售物價指數
Average price index 平均物價指數
Cost-of-living index 生活費用指數
Control of inflation 通貨膨脹控制
Demand-pull inflation 需求拉動的通貨膨脹
Double digit inflation 兩位數字通貨膨脹
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 結構性通貨膨脹
Stagflation 經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 estate craze 抑制房地產熱
Development zone craze 開發區熱
Overall demand and supply 總需求和總供給
Balance between supply and demand 供需平衡
Supply and demand relation 供求關系
Supply over demand 供過于求
Supply exceeds demand 供過于求
Economic crisis 經濟危機
Economic depression 經濟蕭條
MANAGEMENT OF STATE-OWNED PROPERTY 國有資產管理
Establish a system for the management, supervision 建立國有資產管理，監督和營運體系
and operation of State assets
Reform of management of state-owned property 國有資產管理體制改革
Clearly defining property rights, specifying rights and 產權清晰，責權明確，政企分開，
responsibilities, separating ownership from daily 管理科學
management and adopting scientific management
Regulation on the supervision and management 國有企業監督管理條例
of the state-owned enterprises
Laws and regulations on the administration of 國有資產管理法律法規
state-owned property
Operate independently, assume sole responsibility 自主經營，自負盈虧，自我發展，
for its profits and losses, seek self-development 自我約束
and self-reliance
Uphold the principle of separating the functions of 堅持政企分開的原則，轉變政府
government from those of enterprises and alter the 經濟管理職能
government's role in economic management
Safeguard state property 保衛國有資產
Preserve and increase value and prevent losses 保值增值防止流失
Prevent the drain of State-owned property 防止國有資產流失
Reform of property rights system 產權制度改革
Definition of property rights 產權界定
Clarification of property rights 明晰產權
Registration of property rights 產權登記
Annual checks of the registration of property rights 產權登記年檢
Certificate of title 產權證書
Change of registration 變更登記
Change of title 產權變更
Transfer of property rights 產權轉讓
Transaction of property rights 產權交易
Property rights transfer agency 產權交易機構
Inspection of assets 資產清查
Re-evaluation of fixed assets 固定資產重估
Asset appraisal 資產評估
Productive assets 經營性資產
Non-productive assets 非經營性資產
Return on assets 資產收益
Balance sheet 資產負債表
Consolidated balance sheet 合并資產負債表
Reform of State-Owned Enterprises國有企業改革
Step up efforts to reform State-owned enterprises 加大國有企業改革力度
Readjust and reorganize State-owned enterprises to 調整改組國有企業促進資產重組
promote re-arrangement of assets and raise the 提高國有經濟的總體素質
overall quality of the State sector of the economy
Concentrate on rejuvenating State-owned large 集中力量抓好國有大型企業和
enterprises and enterprises groups 企業集團
Develop trans-regional and inter-trade enterprise 發展跨地區跨行業的企業集團
groups
Reform, reorganization and upgrading 改革，改組和改造
Re-organization, association, merger, joint 改組，聯合，兼并，股份合作制
partnership, leasing, contract operation 租賃，承包經營和出售
and sell-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
Standardize bankruptcy procedures, encourage 規范破產程序，鼓勵企業兼并，
merging of enterprises and promote re-employment 促進再就業
Allow money-losing enterprise to merger 允許虧損企業兼并或破產
or go bankrupt
Dispersion of redundant employees 分流富余人員
Re-employment funds 再就業基金
Conscientiously strengthen the operation and 切實加強企業經營管理
management of enterprises
Strengthen financial management of enterprises 強化企業財務管理
Tighten control over extrabudgetary funds 加強預算外資金管理
Increase capital and reduce debts through various 多渠道增資減債
channels
Strive to help enterprises eliminate losses and 抓好企業扭虧增盈
increase profits
Develop various modes of operation and marketing 發展多種營銷方式
Alleviate enterprises' social burdens 減輕企業的社會負擔
By tapping the potential and upgrading the 通過挖潛改造
technology
Mechanism for selecting the superior and eliminating 優勝劣汰機制
the inferior
Enjoy more decision-making power 享有更多的決策權
Allow employees to hold some shares 允許職工持股
Give more productive enterprises the power to engage 給更多的生產企業自營出口權
in export independently
Protect the interests of the working class 保護工人階級利益
Technological upgrading 技術改造
Reform of state-owned enterprises 國有企業改革
Deepening of the reform of State-owned enterprises 深化國有企業改革
Modern enterprise system 現代企業制度
Reorganization of state-owned enterprises 國有企業重組
Transform the enterprises' management mechanisms
of State-owned enterprises 轉換國有企業經營機制
Adjustment of industrial structure 行業結構調整
Industrial policy 產業政策
Support and develop large enterprises and release small
enterprises 支持發展大企業放開小企業
Large and medium-sized State-owned enterprises can be
turned into corporate enterprises 大中型企業可轉變為股份公司
Smaller enterprises can become shareholding co-operatives 小企業可轉變為股份合作制
Readjust the asset-liability ratio of state-owned enterprises 調整國有企業資產負債比
State-owned independent accounting industrial enterprises 國有獨立核算企業
Pioneer enterprise 試點企業
Enlarge the right of self-management 擴大自主權
Optimize capital structure 優化資本結構
Optimize resource allocation 優化資源配置
Optimize investment structure 優化投資結構
Recapitalization 調整資本結構
Capital reorganization 資本重組
Promote rational flow of property right 促進產權合理流動
Reduce staff to improve efficiency 減員增效
Investment risk mechanism 投資風險機制
Project capital system 項目資本金制度
Legal person responsibility system 法人責任制
Responsibility for one's own profit and loss 自負盈虧
Enterprise contract management responsibility system 企業承包責任制
Unreasonable economic structure 不合理的經濟結構
Unreasonable product structure 不合理的產品結構
Repeated construction 重復建設
Repeated introduction of foreign equipment and technology 外國設備和技術的重復引進
Regional and departmental protectionism 地區和部門保持主義
Government supervision 政府監督
Operating strategy 經營戰略
Out-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 沉重的社會負擔
Excessive production capacity 過剩的生產能力
Merger and acquisition 兼并與收購
Encourage merger 鼓勵兼并
Preferential policy for bankruptcy and merger 對破產和兼并企業的優惠政策
Standardize bankruptcy procedure 規范破產程序
Prevent false bankruptcy 防止假破產
Construction of a multi-layer social security system 建立多層次的社會保障制度
Re-employment projects 再就業工程
Re-employment of redundant workers 富余職工再就業
Laid-off workers 下崗職工
ENTERPRISE AND COMPANY 企業和公司
Central enterprise 中央企業
Local enterprise 地方企業
Backbone enterprise 骨干企業
Large and medium enterprise 大中型企業
State-owned enterprise 國有企業
Enterprise solely funded by the State 國有獨資企業
State-owned firm 國有公司，國有企業
Corporate enterprise 股份制企業
Collective enterprise 集體企業
Collective firm 集體企業，合作企業
Township enterprise 鄉鎮企業
Partnership enterprise 合伙企業
Individual enterprise 個體企業
Foreign-funded enterprise 外資企業
Top 500 enterprises 最大500家企業
Small business 小企業
Primary industry 第一產業
Secondary industry 第二產業
Tertiary industry 第三產業
Corporate Law 公司法
Township Enterprise Law 鄉鎮企業法
Independent legal entities 獨立法人
Board of directors 董事會
Board of supervisors 監事會
Shareholders conference 股東大會
Entrepreneur 企業家
Firm 公司，企業
Company 公司
Incorporation 公司
Corporation 股份公司
Group of enterprises 企業集團
Conglomerate 企業集團，綜合性大企業
Company limited by shares 股份有限責任公司
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 有限責任公司
State-owned holding company 國家控股公司
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 大型工業集團
International conglomerate 跨國企業集團
International corporation 跨國公司
Multinational corporation 跨國公司
Multinational market group 跨國市場集團
Banking institution 金融機構
Banking sector 銀行部門
Intermediary bank 中介銀行
Development bank 開發銀行
Commercial bank 商業銀行
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
Financing corporation 金融公司
Securities company 證券公司
Underwriting company 擔保公司
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 公共事業公司
MERGER AND ACQUISITION 兼并與收購
Reorganization 重組
Association 聯合
Merger 兼并
Acquisition 收購
Joint stock partnership 股份合作
Leasing 出租
Contract operation 承包經營
Auction 拍賣
Develop trans-regional and trans-industry enterprise groups 發展跨地區跨行業的企業集團
Strategic acquisition 戰略性收購
Combination of enterprise 企業合并
Concentric acquisition 集中收購
Conglomerate merger 集團企業合并
Consolidation by lease 租賃式合并
Consolidation by merger 兼并式合并
Leveraged buy-out (LBO's) 杠桿收購
Stock merger 股票兼并
Vertical acquisition 縱向收購
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，同行業合并
Horizontal integration 橫向聯合
Acquisition cost 收購成本
Acquiring enterprise 收購方企業
Corporate reorganization 公司重組
Bankruptcy Law 破產法
Bankruptcy code chapter 7--- liquidation 破產法第七章 清算
Bankruptcy code 11 --- reorganization 破產法第十一章 重組
Act of bankruptcy 破產法案
Antitrust Law 反托拉斯法
Bankruptcy court 破產法庭
Bankruptcy debtor 破產債務人
Bankruptcy notice 破產公告
Bankruptcy petition 要求宣布破產
Declaration of bankruptcy 宣告破產
Arrangement in bankruptcy court 破產法庭內的協調
Arrangement out of bankruptcy court 不經破產法庭的協調
Creditor's equity 債權人權益
Bankruptcy trustee 破產受托人
Creditor's meeting 債權人會議

Creditor of bankruptcy 破產債權人
MARKET AND COMPETITION 市場和竟爭
Commodity 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 期權市場
Property rights market 產權市場
Capital market 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 市場竟爭
Market development 市場開發
Market forecast 市場預測
Market potential 市場潛力
Market risk 市場風險
Market share 市場份額
Seller's market 賣方市場
Buyer's market 買方市場
Market abroad 海外市場
Marketability 市場能力
Marketable 銷路好的
Marketing channel 銷售渠道
Marketing strategy 銷售戰略
Competition market 竟爭市場
Perfect competition 完全竟爭
Imperfect competition 不完全竟爭
Low-level competition 低水平竟爭
Monopolistic competition 壟斷竟爭
Competitor 竟爭對手
Natural 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 股票市場的牛市
capital market 資本市場
emerging market economic 新興市場經濟
majority market economic 成熟市場經濟
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 市場竟爭
market demand price 市場需求價格
market development 市場開發
market economy country 市場經濟國家
market factor 市場因素
market forecast 市場預測
market index 市場指數
market information 市場信息
market investigation 市場調查
market potential 市場潛力
market quotation 市場行情
market replacement cost 市場重置成本
market research 市場調查，市場研究
market risk 市場風險
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 market 產權市場
seller's market 賣方市場
social market economy 社會主義市場經濟
stock market 股票市場
Marketing 營銷，市場銷售
marketing channel 銷售渠道，市場渠道
marketing cost 銷售成本
marketing manager 市場銷售經理
markrting strategy 市場經營戰略
marketing system 市場體系
relationship marketing 關系營銷
Asset, Liability And Equity 資產,負債和權益
Asset management 資產管理
Tangible assets 有形資產
Intangible assets 無形資產
Physical assets 實物資產
Fixed assets 固定資產
Current assets 流動資產
Current asset losses in suspense 待處理流動資產損失
Deferred assets 遞延資產
Other assets 其它資產
Total assets 總資產
Net assets 凈資產
Book value of the assets 資產的賬面值
Non-ledger assets 帳外資產
Asset account 資產賬戶
Asset disposal 資產處置
Asset depreciation 資產折舊
Asset inventory shorts 資產盤虧
Asset inventory surplus 資產盤盈
Asset retirement 資產報廢
Asset revaluation 資產重估
Capital assets 資本資產
Monetary assets 金融資產
Mortgage assets 抵押資產
Long-term assets 長期資產
Liability 負債
Liability account 負債賬戶
Direct liability 直接負債
Current liability 流動負債
Liability out of book 賬外負債
Long-term liability 長期負債
Book debt 賬面負債
Asset liability ratio 資產負債比
Owner's equity 所有者權益
Equity account 權益賬戶
Stockholders' equity 股東權益
Preferred stock equity 優先股權益
Cumulative preferred stock 積累優先股
Non-cumulative preferred stock 非積累優先股
Convertible preferred stock 可轉換優先股
Participating preferred stock 參加優先股
Non-Participating preferred stock 非參加優先股
Callable preferred stock 可贖回優先股
Common stock equity 普通股權益
Total equity 權益總額
企業評價指標
Assets Liabilities Ratio 資產負債率
Quick Ratio 速動比率
Current Ratio 流動比率
P/E ratio 市盈率
Current Liabilities to Net Worth 流動負債比凈資產
Total Liabilities to Net Worth 總負債比凈資產
Fixed Assets to Net Worth 固定資產比凈資產
Inventory Turnover Ratio 存貨
Assets to Sales
Sales to Net Working Capital 銷售收入比流動資金凈值
Accounts Payable to Sales 應付帳款比銷售收入
Return on Sales(profit Margin)
Return on Assets 資產收益率
Return on Total Assets 總資產收益率
Return on Shareholder's Equity 股東權益收益率
Return on Investment 投資收益
Return on Net Worth(Return on Equity) 凈資產收益率
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
財務費用 Financial Expenses
銷售利潤 Profit from Sales
加：其它業務利潤 Plus: Profit from Other Operations
營業利潤 Operating Profits
加：投資收益 Plus: Investment Income
營業外凈收入 Non-Operating Revenue
以前年度利潤調整 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
合并資產負債表 CONSOLIDATED BALANCE SHEET
資產 Assets
流動資產 Current Assets
長期應收帳款 Long-term Receivable
長期投資 Long-term Investment
固定資產 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 Other Assets
資產總額 Total Assets
負債和權益 Liabilities & Equity
負債 Liabilities
流動負債 Current Liabilities
長期負債 Long-term Liabilities
負債合計 Total Liabilities
少數股東權益 Minority Interests
權益 Equity
實收資本 Paid-in Capital
資本公積 Capital surplus
保留盈利 Retained Earnings
權益合計 Total Equity
負債和權益總額 Total Liabilities & Equity
BALANCE SHEET 資產負債表
ASSETS 資產
Cash and Equivalents 現金和視同現金
Accounts Receivable 應收帳款
Inventories 存貨
Other Current Assets 其它流動資產
Total Current Assets 流動資產總計
Gross Prop.,Plant & Equip. 財產，場房和設備原值
Accumulated Depreciation 累計折舊
Net property, Plant & Equip. 財產，場房和設備凈值
Other Assets 其它資產
Total Assets 總資產
LIABILITIES & EQUITY 負債和權益
Debt in Current Liabilities 流動負債
Accounts Payable 應付帳款
Income Taxes Payable 應付所得稅
Other Current Liabilities 其它流動負債
long-term Debt 長期負債
Deferred Taxes 遞延稅金
Other Liabilities 其它負債
Minority Interest 少數股東權益
Total Liabilities 總負債
Preferred Stock Equity 優先股權益
Common Stock Equity 普通股權益
Total Stockholders' Equity 股東權益總計
Total Liabilities and Equity 負債權益總計
Economic經濟的
economic analysis 經濟分析
economic and technical development zone 經濟技術開發區
economic base 經濟基礎
economic community 經濟共同體
economic cooperation zone 經濟協作區
economic crisis 經濟危機
economic cycle 經濟周期
economic depression 經濟蕭條
economic efficiency 經濟效益
economic entity 經濟實體
economic forecast 經濟預測
economic foundation 經濟基礎
economic growth rate 經濟增長率
economic integration 經濟一體化
economic miracle 經濟奇跡
economic order 經濟秩序
economic policy 經濟政策
economic potential 經濟潛力
economic prospect 經濟展望
economic recovery 經濟復蘇
economic sanctions 經濟制裁
economic situation 經濟形勢
economic system 經濟體制，經濟制度
economic value 經濟價值
East Asia Economic Rim 東亞經濟圈
Economics 經濟學
economics of industry 工業經濟學
economics of management 管理經濟學
economics of scale 規模經濟學
Economy 經濟
closed economy 閉關自守經濟
commodity economy 商品經濟
economy measure 經濟手段
economies of scale 規模經濟
market economy 市場經濟
mixed economy 混合經濟
planned economy 計劃經濟
Enterprise企業
Entrepreneur 企業家
Enterpreneurial 企業家的
enterpreneurial courage 企業家的膽略
enterpreneurial spirit 企業家精神
Enterprise 企業
backbone enterprise 骨干企業
central enterprises 中央企業
collectively-owned enterprises 集體企業
combined enterprise 聯合企業
enterprise accounting 企業會計
enterprise development fund 企業發展基金
enterprise law 企業法
enterprises' management mechanisms 企業管理機制
foreign-funded enterprises 外資企業
large and medium-size enterprises 大中型企業
local enterprises 地方企業
modern enterprise system 現代企業制度
money-lossing enterprises 虧損企業
state-owned enterprises 國有企業
township enterprises 鄉鎮企業
Accountant會計師
Certified Public Accountant (CPA) 注冊會計師
chief accountant 總會計師
cost accountant 成本會計
certified management accountant (CMA) 注冊管理會計師
certified public accountant (CPA) 注冊會計師
Accounting會計，會計學
accounting classification 會計科目分類
accounting cycle 會計周期
accounting equation 會計方程式
accounting firm 會計事務所
accounting information 會計信息
accounting principles for business enterprise 企業會計原則
accounting statement 會計報表
accounting system 會計系統
accounting year 會計年度
accrual basis accounting 權責發生制會計方法記帳
cash basis accounting 現金會計方法記帳
All-purpose financial statement 通用財務報表
American Institute of Certified Public Accountants 美國注冊會計師協會（AICPA)
certified copy 正式核準的副本
certified financial statement 經會計師證明的財務報表
certified invoice 證實發票
certified management accountant (CMA) 注冊管理會計師
certified public accountant (CPA) 注冊會計師
annual accounting 年度決算
annual audit 年度審計
annual balance sheet 年終決算表
annual budget 年度預算
annual financial report 年度財務報告
annual summary 年度匯總表
summary balance sheet 資產負債匯總表
Audit審計
annual audit 年度審計
audit certificate 審計證書
Audit Law 審計法
audit of financial statement 財務報表審計
external audit 外部審計
legally required audit 法定審計
Auditing firm 審計公司
Auditor 審計師
Account帳戶，會計科目
accounting classification 會計科目分類
account balance 帳戶余額
account payable 應付帳款
account receivable 應收帳款
accumulation account 累積帳戶
assets account 資產帳戶
bank account 銀行帳戶
capital account 資本帳戶
cash account 現金帳戶
checking account 支票帳戶
clearing account 清算帳戶，結算帳戶
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 開支帳戶
foreign currency account 外匯帳戶
frozen account 凍結帳戶
group account 集團帳戶
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 負債帳戶
overdrawn account 透支帳戶
property account 財產帳戶
savings account 儲蓄帳戶
accrued expenses payable 應計未付費用
accrued income 應計收入
accrued interest on bonds 應計債券利息
accrued interest on investment 應計投資利息
accured interest patable 應計未付利息
accrued liability 應計負債
accrued profit 應計利潤
accrued taxes 應計稅款
accumulated amount 累計額
accumulated earnings 累計收益
accumulated funds 公積金
accumulated net income 累計凈收益
accumulated profit 累計利潤
accumulating capital 累計資本
accumulating losses 累計損失
Acid ratio 流動比率
actual assets 實際資產
actual cash value 實際現金價值
actual capital 實際資本
actual cost 實際成本
actual depreciation 實際折舊
actual value 實際價值
Adjusted 調整后的
adjusted acquisition cost 調整后購置成本
adjusted base 調整后基數
adjusted book balance 調整后的帳面余額
adjusted gross income 調整后的凈收入
adjusted net profit 調整后的凈利潤
Adjustment 調整
adjustment account 調整帳戶
Advance 預付
advance account 預付帳戶
advance charge 預付費用
advance payment 預先付款
advance received 暫收款
Allocated cost 已分攤成本
Allocated cost of fixed assts 固定資產折舊
Allocation 分配，分攤
allocation of market 市場分配
allocation of purchase price 購置價格分攤（指成套設備）
allocation of quota 配額分配
allocation of resources 資源分配
allocation of shares 股金分配
allocation optimum 最優配置
allocations to accounting periods 會計期間內的分攤
Allotment 撥款
Amendment 修改
amendment of register 變更登記
American Society of Appraisers (ASA) 美國評估師協會
Amortization 攤銷，攤還
amortization fund 償債基金
amortization of bond issued expense 債券發行費攤銷
amortization of fixed asset 固定資產攤銷
amortization of loan 分期償還貸款
amortization schedule 攤銷表
Amount 數量，總額，合計
amount guaranteed 擔保額
amount of investment 投資額
amount of sales 銷售額
financial statement analysis財務報表分析
analysis of assets changes 資產變動分析
analysis of balance sheet 資產負債表分析
balance sheet evaluation 資產負債表評價
analysis of business profit 企業利潤分析
analysis of capital changes 資本變動分析
analysis of changes in financial position 財務狀況變動分析
balance sheet 資產負債表
balance sheet audit 資產負債表審計
balance sheet classification 資產負債表分類
certified financial statement 經會計師證明的財務報表
classified balance sheet 分類資產負債表
current account balance sheet 流動資產負債表
current account balance sheet 流動資產負債表
analysis of variance 方差分析
gross profit analysis 毛利分析
investment analysis 投資分析
market analysis 市場分析
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 回報分析
sales analysis 銷售分析
Analytical model 分析模型
bad account 壞帳，呆帳
bad debt loss 壞帳損失
bad debt recovey 呆壞帳收回
bad title 失效產權
Balance 余額，結余，差額，平衡
adverse balance 收支逆差
balance budget 平衡預算
balance of international trade 國際貿易差額
balance of payment 國際收支
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
book depreciation 帳面折舊
book-entry securities 記帳證券
book inventory 帳面庫存
book of account 帳簿
book profit 帳面利潤
book value per share 每股帳面價值
Cash 現金
cash account 現金帳戶
cash assets 現金資本
cash audit 現金審計
cash balance 現金余額
cash equivalent 視同庫存現金
cash flow analysis 現金流量分析
cash in bank 銀行現金
cash in hold 庫存現金
cash payment 現金支付
cash purchase 現金購買
cash transaction 現金交易
free cash flows 活動現金流
Certified 注冊的，合格的
certified appraiser 注冊評估師
certified copy 正式核準的副本
certified financial statement 經會計師證明的財務報表
certified invoice 證實發票
certified mortgage 證實抵押
finance charges 財務費用
Classification 分類，科目
classification item 分類項目
classification of accounts 帳戶分類
classification of assets 資產分類
classification of property 財產分類
classification schemes 分類表
Classified 分成類的
classified balance sheet 分類資產負債表
classified depreciation 分類折舊
coding of account 帳戶代碼
coding of assets 資產代碼
Closing 結算，結帳，收盤
closing account 結帳，結算
closing cost 成交價
closing inventory 期末存貨
Consolidated 合并的，綜合的
consolidated balance sheet 合并資產負債表
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 匯總報表
Cost 成本，費用
acquisition cost 購置成本