Deepening reform and opening up 深化改革扩大开放
The theory of building socialism with Chinese characteristics建设有中国特色的社会主义理论
The theory on the initial stage of socialism 社会主义初级阶段的理论
One focus, two basic points 一个中心，两个基本点 Focus on economic construction 以经济建设为中心
Adhere to the four cardinal principles 坚持四项基本原则
Adhere to reforms and opening to the outside world 坚持改革开放 Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，
wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定
Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力
Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力
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 以社会主义公有制为主体
Common development of multi-economic sectors 多种经济成分共同发展
Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革
Relationships among reform, development and stability 改革发展和稳定的关系
Deepening of reform and promotion of development 深化改革与促进发展
Economic growth and social progress 经济增长与社会进步 Strengthen the position of agriculture 加强农业的基础地位
Science and technology are the primary productive forces 科学技术是第一生产力
Strengthen the socialist legal system 加强社会主义法制 A series of policies and measures 一系列政策措施 Reform and opening up policy 改革开放政策 Reform measures 改革措施 Speed up reform 加快改革
Reform of economic system 经济体制改革
Reform of state-owned enterprises 国有企业改革
Strengthen the management of state-owned property 加强国有资产管理
Reform of management of state-owned property 国有资产管理体制改革
Reform of property rights system 产权制度改革 Reform of commodity circulation 商品流通体制改革 Reform of foreign trade system 外贸体制改革 Reform of personnel system 人事制度改革
Reform of social security system 社会保险制度改革 Reform of housing system 住房制度改革 Planning system 计划管理体制
Transferring the function of government 转换政府职能 Open door policy 开放政策 Open economy 开放经济
Open-door to the outside world 对外开放 Opening up 扩大开放
Open domestic market 开放国内市场
Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和
managerial experiences 管理经验
Economic and technical development zone 经济技术开发区 Special economic zones in coastal areas 沿海经济特区 One country, two systems 一国两制
Special administrative region 特别行政区
Contract responsibility system with remuneration linked 家庭联产承包责任制 to the household
Narrowing the gap between the rich and poor 缩小贫富差距 Eliminate poverty 消除贫困 Common prosperity 共同富裕
ECONOMY AND MARKET ECONOMY 经济和市场经济 Socialist market economy 社会主义市场经济 Socialist sector of economy 社会主义经济成分 State-owned economy 国有经济 Non-state economy 非国有经济 Collective economy 集体经济 Individual economy 个体经济
Coexistence of various economic composition 多种经济成分共存 Sustained, rapid and sound economic development 持续，快速和健康的经济发展
National economic budget 国民经济预算
Comprehensive development of economy 经济综合发展 Strategy for economic development 经济发展战略 Theory of macroeconomic policy 宏观经济政策理论 Macroeconomic decision 宏观经济决策 Microeconomic phenomenon 微观经济现象 Traditional planned economy 传统的计划经济 Stimulate economic development 刺激经济发展 Commodity economy 商品经济 Market economy 市场经济
Free market economy 自由市场经济
Developed market economy 发达的市场经济 Developing market economy 发展中的市场经济 Emerging market economy 新兴市场经济 Mature market economy 成熟市场经济 Market economy country 市场经济国家 Extensive economy 粗放型经济 Intensive economy 集约型经济
Transform the extensive economic 粗放型经济转变为 mode into intensive one 集约型经济 Mixed economy 混合经济 Regional economy 地区经济
Internal-oriented economy 内向型经济 Closed economy 闭关自守经济 Economic growth point 经济增长点 Economic growth mode 经济增长方式 Economic growth rate 经济增长率 Economy measure 经济手段
Diversified economy 多种经济，多样化经济 Economic situation 经济形势 Economic cycle 经济周期
Economic fluctuation 经济波动 Economic miracle 经济奇迹 Economic take-off 经济起飞 Economic recovery 经济复苏 Economic potential 经济潜力 Economic sanction 经济制裁 Global economy 全球经济
Economic globalization 经济全球化
Integration of world economy 世界经济一体化
International economic integration 国际经济一体化 New international economic order 国际新经济秩序 Multi-polarization of world economy 世界经济多极化 Economic community 经济共同体 MACRO-CONTROL 宏观调控
Strengthen macro-control 加强宏观调控 Soft landing 软着路
Macro-economic situation 宏观经济形势
Macro control and micro invigoration 宏观控制与微观搞活
Control of overall volume and economic restructuring 总量控制与经济结构调整
Tight control on investment in fixed assets 紧缩固定资产投资控制 Tight financial and monetary policy 从紧的金融货币政策 Moderately tight monetary policy 适度从紧的货币政策 Moderately tight credit policy 适度从紧的信贷政策 Loosening tight monetary policy 放松紧缩的货币政策 Adequate amount of the money supply 适度货币供应量 Excessive amount of currency issue 过度货币发行量
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Maintain monetary stability 保持货币稳定 Cheap money policy 低息货币政策 Adjustment of interest rate 利率调整 Cut interest rate 降低利率
Control of interest rate 利率控制 Deflation policy 紧缩政策 Market intervention 市场干预 State intervention 国家干预
Administrative interference 行政干预 Administrative intervention 行政干预 Administrative measure 行政措施 Economy measure 经济手段
Risk-control mechanism 风险控制机制 Overheated economy 过热的经济 Consumer price index 消费品价格指数
Commodity price index 商品物价指数 Retail price index 零售物价指数 Average price index 平均物价指数 Cost-of-living index 生活费用指数 Control of inflation 通货膨胀控制
Demand-pull inflation 需求拉动的通货膨胀 Double digit inflation 两位数字通货膨胀 Excessive inflation 过度的通货膨胀 Galloping inflation 恶性通货膨胀 Hyperinflation 极度通货膨胀 Hidden inflation 隐性通货膨胀
Structural inflation 结构性通货膨胀 Stagflation 经济停滞型的通货膨胀 Inflation factor 通货膨胀因素 Inflation of credit 信用膨胀 Inflation rate 通货膨胀率
Inflationary pressure 通货膨胀压力 Curb inflation 抑制通货膨胀
Curb the real estate craze 抑制房地产热 Development zone craze 开发区热
Overall demand and supply 总需求和总供给 Balance between supply and demand 供需平衡 Supply and demand relation 供求关系 Supply over demand 供过于求 Supply exceeds demand 供过于求 Economic crisis 经济危机
Economic depression 经济萧条
MANAGEMENT OF STATE-OWNED PROPERTY 国有资产管理
Establish a system for the management, supervision 建立国有资产管理，监督和营运体系
and operation of State assets
Reform of management of state-owned property 国有资产管理体制改革
Clearly defining property rights, specifying rights and 产权清晰，责权明确，政企分开，
responsibilities, separating ownership from daily 管理科学 management and adopting scientific management
Regulation on the supervision and management 国有企业监督管理条例
of the state-owned enterprises
Laws and regulations on the administration of 国有资产管理法律法规
state-owned property
Operate independently, assume sole responsibility 自主经营，自负盈亏，自我发展，
for its profits and losses, seek self-development 自我约束 and self-reliance
Uphold the principle of separating the functions of 坚持政企分开的原则，转变政府
government from those of enterprises and alter the 经济管理职能 government’s role in economic management Safeguard state property 保卫国有资产
Preserve and increase value and prevent losses 保值增值防止流失 Prevent the drain of State-owned property 防止国有资产流失 Reform of property rights system 产权制度改革 Definition of property rights 产权界定 Clarification of property rights 明晰产权 Registration of property rights 产权登记
Annual checks of the registration of property rights 产权登记年检 Certificate of title 产权证书
Change of registration 变更登记 Change of title 产权变更
Transfer of property rights 产权转让 Transaction of property rights 产权交易
Property rights transfer agency 产权交易机构 Inspection of assets 资产清查
Re-evaluation of fixed assets 固定资产重估 Asset appraisal 资产评估 Productive assets 经营性资产
Non-productive assets 非经营性资产 Return on assets 资产收益 Balance sheet 资产负债表
Consolidated balance sheet 合并资产负债表 Reform of State-Owned Enterprises国有企业改革
Step up efforts to reform State-owned enterprises 加大国有企业改革力度
Readjust and reorganize State-owned enterprises to 调整改组国有企业促进资产重组
promote re-arrangement of assets and raise the 提高国有经济的总体素质
overall quality of the State sector of the economy
Concentrate on rejuvenating State-owned large 集中力量抓好国有大型企业和
enterprises and enterprises groups 企业集团
Develop trans-regional and inter-trade enterprise 发展跨地区跨行业的企业集团 groups
Reform, reorganization and upgrading 改革，改组和改造
Re-organization, association, merger, joint 改组，联合，兼并，股份合作制
partnership, leasing, contract operation 租赁，承包经营和出售 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 放活国有小企业
Standardize bankruptcy procedures, encourage 规范破产程序，鼓励企业兼并，
merging of enterprises and promote re-employment 促进再就业 Allow money-losing enterprise to merger 允许亏损企业兼并或破产
or go bankrupt
Dispersion of redundant employees 分流富余人员 Re-employment funds 再就业基金
Conscientiously strengthen the operation and 切实加强企业经营管理
management of enterprises
Strengthen financial management of enterprises 强化企业财务管理
Tighten control over extrabudgetary funds 加强预算外资金管理 Increase capital and reduce debts through various 多渠道增资减债 channels
Strive to help enterprises eliminate losses and 抓好企业扭亏增盈 increase profits
Develop various modes of operation and marketing 发展多种营销方式
Alleviate enterprises’ social burdens 减轻企业的社会负担 By tapping the potential and upgrading the 通过挖潜改造 technology
Mechanism for selecting the superior and eliminating 优胜劣汰机制
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the inferior
Enjoy more decision-making power 享有更多的决策权 Allow employees to hold some shares 允许职工持股
Give more productive enterprises the power to engage 给更多的生产企业自营出口权 in export independently
Protect the interests of the working class 保护工人阶级利益 Technological upgrading 技术改造
Reform of state-owned enterprises 国有企业改革
Deepening of the reform of State-owned enterprises 深化国有企业改革
Modern enterprise system 现代企业制度
Reorganization of state-owned enterprises 国有企业重组 Transform the enterprises’ management mechanisms of State-owned enterprises 转换国有企业经营机制 Adjustment of industrial structure 行业结构调整 Industrial policy 产业政策
Support and develop large enterprises and release small enterprises 支持发展大企业放开小企业
Large and medium-sized State-owned enterprises can be
turned into corporate enterprises 大中型企业可转变为股份公司 Smaller enterprises can become shareholding co-operatives 小企业可转变为股份合作制
Readjust the asset-liability ratio of state-owned enterprises 调整国有企业资产负债比
State-owned independent accounting industrial enterprises 国有独立核算企业
Pioneer enterprise 试点企业
Enlarge the right of self-management 扩大自主权 Optimize capital structure 优化资本结构 Optimize resource allocation 优化资源配置 Optimize investment structure 优化投资结构 Recapitalization 调整资本结构 Capital reorganization 资本重组
Promote rational flow of property right 促进产权合理流动 Reduce staff to improve efficiency 减员增效 Investment risk mechanism 投资风险机制 Project capital system 项目资本金制度
Legal person responsibility system 法人责任制
Responsibility for one’s own profit and loss 自负盈亏
Enterprise contract management responsibility system 企业承包责任制
Unreasonable economic structure 不合理的经济结构 Unreasonable product structure 不合理的产品结构 Repeated construction 重复建设
Repeated introduction of foreign equipment and technology 外国设备和技术的重复引进
Regional and departmental protectionism 地区和部门保持主义 Government supervision 政府监督 Operating strategy 经营战略
Out-dated management styles 落后的管理方式 Backward in management 管理落后
Relying on government subsidy 依赖政府补贴 Heavy social subsidy 沉重的社会补贴 Heavy social burdens 沉重的社会负担
Excessive production capacity 过剩的生产能力 Merger and acquisition 兼并与收购 Encourage merger 鼓励兼并
Preferential policy for bankruptcy and merger 对破产和兼并企业的优惠政策
Standardize bankruptcy procedure 规范破产程序 Prevent false bankruptcy 防止假破产
Construction of a multi-layer social security system 建立多层次的社会保障制度
Re-employment projects 再就业工程
Re-employment of redundant workers 富余职工再就业 Laid-off workers 下岗职工
ENTERPRISE AND COMPANY 企业和公司 Central enterprise 中央企业 Local enterprise 地方企业 Backbone enterprise 骨干企业
Large and medium enterprise 大中型企业 State-owned enterprise 国有企业
Enterprise solely funded by the State 国有独资企业 State-owned firm 国有公司，国有企业 Corporate enterprise 股份制企业 Collective enterprise 集体企业
Collective firm 集体企业，合作企业 Township enterprise 乡镇企业 Partnership enterprise 合伙企业 Individual enterprise 个体企业 Foreign-funded enterprise 外资企业 Top 500 enterprises 最大500家企业 Small business 小企业 Primary industry 第一产业 Secondary industry 第二产业 Tertiary industry 第三产业 Corporate Law 公司法
Township Enterprise Law 乡镇企业法 Independent legal entities 独立法人 Board of directors 董事会 Board of supervisors 监事会
Shareholders conference 股东大会 Entrepreneur 企业家 Firm 公司，企业 Company 公司 Incorporation 公司 Corporation 股份公司
Group of enterprises 企业集团
Conglomerate 企业集团，综合性大企业
Company limited by shares 股份有限责任公司 Controlling company 控股公司 Holding company 控股公司
Bank holding company 银行控股公司
Company with limited liability 有限责任公司 State-owned holding company 国家控股公司 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 集团公司
Large-scale industrial group 大型工业集团 International conglomerate 跨国企业集团 International corporation 跨国公司 Multinational corporation 跨国公司
Multinational market group 跨国市场集团 Banking institution 金融机构 Banking sector 银行部门 Intermediary bank 中介银行 Development bank 开发银行 Commercial bank 商业银行 Investment bank 投资银行 Credit bank 信贷银行
Cooperative bank 合作银行 Mortgage bank 抵押银行 Clearing bank 清算银行 Credit union 信用社
Non-bank financial institution 非银行金融机构 Financing corporation 金融公司 Securities company 证券公司 Underwriting company 担保公司 Loan and trust company 信托公司 Insurance company 保险公司
Life insurance company 人寿保险公司 Utility company 公共事业公司
MERGER AND ACQUISITION 兼并与收购
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Reorganization 重组 Association 联合 Merger 兼并 Acquisition 收购
Joint stock partnership 股份合作 Leasing 出租
Contract operation 承包经营 Auction 拍卖
Develop trans-regional and trans-industry enterprise groups 发展跨Marketability 市场能力 Marketable 销路好的
Marketing channel 销售渠道 Marketing strategy 销售战略 Competition market 竟争市场 Perfect competition 完全竟争
Imperfect competition 不完全竟争 Low-level competition 低水平竟争 Monopolistic competition 垄断竟争 地区跨行业的企业集团
Strategic acquisition 战略性收购 Combination of enterprise 企业合并 Concentric acquisition 集中收购 Conglomerate merger 集团企业合并 Consolidation by lease 租赁式合并 Consolidation by merger 兼并式合并 Leveraged buy-out (LBO’s) 杠杆收购 Stock merger 股票兼并
Vertical acquisition 纵向收购 Vertical merger 纵向兼并
Vertical consolidation 纵向合并 Vertical integration 纵向合并 Horizontal merger 横向兼并 Horizontal acquisition 横向收购
Horizontal combination 横向合并，同行业合并 Horizontal integration 横向联合 Acquisition cost 收购成本
Acquiring enterprise 收购方企业 Corporate reorganization 公司重组 Bankruptcy Law 破产法
Bankruptcy code chapter 7--- liquidation 破产法第七章 清算Bankruptcy code 11 --- reorganization 破产法第十一章 重组 Act of bankruptcy 破产法案 Antitrust Law 反托拉斯法 Bankruptcy court 破产法庭 Bankruptcy debtor 破产债务人 Bankruptcy notice 破产公告
Bankruptcy petition 要求宣布破产 Declaration of bankruptcy 宣告破产
Arrangement in bankruptcy court 破产法庭内的协调
Arrangement out of bankruptcy court 不经破产法庭的协调 Creditor’s equity 债权人权益 Bankruptcy trustee 破产受托人 Creditor’s meeting 债权人会议
Creditor of bankruptcy 破产债权人
MARKET AND COMPETITION 市场和竟争 Commodity market 商品市场 Securities market 证券市场 Bond market 债券市场 Stock market 股票市场 Futures market 期货市场 Options market 期权市场
Property rights market 产权市场 Capital market 资本市场 Free market 自由市场
Labour market 劳动力市场 Flea market 跳蚤市场
Bear market 股票市场的熊市 Bull market 股票市场的牛市 Market competition 市场竟争 Market development 市场开发 Market forecast 市场预测 Market potential 市场潜力 Market risk 市场风险 Market share 市场份额 Seller’s market 卖方市场 Buyer’s market 买方市场 Market abroad 海外市场
Competitor 竟争对手
Natural monopoly 自然垄断
International monopoly 国际垄断 Market 市场
bear market 股票市场的熊市 bond market 证券市场
bull market 股票市场的牛市 capital market 资本市场
emerging market economic 新兴市场经济 majority market economic 成熟市场经济 market abroad 海外市场 market analysis 市场分析
market approach to fair market value 求得公平市场价值的市场法 market competition 市场竟争
market demand price 市场需求价格 market development 市场开发
market economy country 市场经济国家 market factor 市场因素 market forecast 市场预测 market index 市场指数
market information 市场信息 market investigation 市场调查 market potential 市场潜力 market quotation 市场行情
market replacement cost 市场重置成本 market research 市场调查，市场研究 market risk 市场风险
market share 市场份额，市场占有率 market value method 市价法 market-oriented 面向市场的
market-to-cost method 市价成本法 property right market 产权市场 seller’s market 卖方市场
social market economy 社会主义市场经济 stock market 股票市场 Marketing 营销，市场销售
marketing channel 销售渠道，市场渠道 marketing cost 销售成本
marketing manager 市场销售经理 markrting strategy 市场经营战略 marketing system 市场体系
relationship marketing 关系营销
Asset, Liability And Equity 资产,负债和权益 Asset management 资产管理 Tangible assets 有形资产 Intangible assets 无形资产 Physical assets 实物资产 Fixed assets 固定资产 Current assets 流动资产
Current asset losses in suspense 待处理流动资产损失 Deferred assets 递延资产 Other assets 其它资产 Total assets 总资产 Net assets 净资产
Book value of the assets 资产的账面值 Non-ledger assets 帐外资产 Asset account 资产账户 Asset disposal 资产处置 Asset depreciation 资产折旧 Asset inventory shorts 资产盘亏
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Asset inventory surplus 资产盘盈 Asset retirement 资产报废 Asset revaluation 资产重估 Capital assets 资本资产 Monetary assets 金融资产 Mortgage assets 抵押资产 Long-term assets 长期资产 Liability 负债
Liability account 负债账户 Direct liability 直接负债 Current liability 流动负债 Liability out of book 账外负债 Long-term liability 长期负债 Book debt 账面负债
Asset liability ratio 资产负债比 Owner’s equity 所有者权益 Equity account 权益账户
Stockholders’ equity 股东权益 Preferred stock equity 优先股权益
Cumulative preferred stock 积累优先股
Non-cumulative preferred stock 非积累优先股 Convertible preferred stock 可转换优先股 Participating preferred stock 参加优先股
Non-Participating preferred stock 非参加优先股 Callable preferred stock 可赎回优先股 Common stock equity 普通股权益 Total equity 权益总额 企业评价指标
Assets Liabilities Ratio 资产负债率 Quick Ratio 速动比率 Current Ratio 流动比率 P/E ratio 市盈率
Current Liabilities to Net Worth 流动负债比净资产 Total Liabilities to Net Worth 总负债比净资产 Fixed Assets to Net Worth 固定资产比净资产 Inventory Turnover Ratio 存货 Assets to Sales
Sales to Net Working Capital 销售收入比流动资金净值 Accounts Payable to Sales 应付帐款比销售收入 Return on Sales(profit Margin) Return on Assets 资产收益率
Return on Total Assets 总资产收益率
Return on Shareholder’s Equity 股东权益收益率 Return on Investment 投资收益
Return on Net Worth(Return on Equity) 净资产收益率 收益表 INCOME STATEMENT 销售收入 Sales Revenue
减：销售折扣与折让 Deduct: Sales Discount & Allowance 销售收入净值 Net Sales Revenue 减：销售税金 Deduct: Tax on Sales 销售成本 Coat of Sales
销售毛利 Gross Profit from Sales
减：管理费用 Deduct: Administration Expenses 财务费用 Financial Expenses 销售利润 Profit from Sales
加：其它业务利润 Plus: Profit from Other Operations 营业利润 Operating Profits
加：投资收益 Plus: Investment Income 营业外净收入 Non-Operating Revenue
以前年度利润调整 Adjustment of Earning of Prior Years 利润总额 Total Profits(Before Tax) 减：所得税 Deduct: Income Tax 净利润 Net Profits
合并资产负债表 CONSOLIDATED BALANCE SHEET 资产 Assets
流动资产 Current Assets
长期应收帐款 Long-term Receivable 长期投资 Long-term Investment 固定资产 Fixed Assets
原值 Original Coat
减：累计折旧 Deduct: Accumulated Depreciation 净值 Net Worth
在建工程 Construction in-progress 其它资产 Other Assets 资产总额 Total Assets
负债和权益 Liabilities & Equity 负债 Liabilities
流动负债 Current Liabilities 长期负债 Long-term Liabilities 负债合计 Total Liabilities
少数股东权益 Minority Interests 权益 Equity
实收资本 Paid-in Capital 资本公积 Capital surplus 保留盈利 Retained Earnings 权益合计 Total Equity
负债和权益总额 Total Liabilities & Equity BALANCE SHEET 资产负债表 ASSETS 资产
Cash and Equivalents 现金和视同现金 Accounts Receivable 应收帐款 Inventories 存货
Other Current Assets 其它流动资产 Total Current Assets 流动资产总计
Gross Prop.,Plant & Equip. 财产，场房和设备原值 Accumulated Depreciation 累计折旧
Net property, Plant & Equip. 财产，场房和设备净值 Other Assets 其它资产 Total Assets 总资产
LIABILITIES & EQUITY 负债和权益 Debt in Current Liabilities 流动负债 Accounts Payable 应付帐款
Income Taxes Payable 应付所得税 Other Current Liabilities 其它流动负债 long-term Debt 长期负债 Deferred Taxes 递延税金 Other Liabilities 其它负债
Minority Interest 少数股东权益 Total Liabilities 总负债
Preferred Stock Equity 优先股权益 Common Stock Equity 普通股权益
Total Stockholders’ Equity 股东权益总计 Total Liabilities and Equity 负债权益总计 Economic经济的
economic analysis 经济分析
economic and technical development zone 经济技术开发区economic base 经济基础
economic community 经济共同体
economic cooperation zone 经济协作区 economic crisis 经济危机 economic cycle 经济周期
economic depression 经济萧条 economic efficiency 经济效益 economic entity 经济实体 economic forecast 经济预测 economic foundation 经济基础 economic growth rate 经济增长率 economic integration 经济一体化 economic miracle 经济奇迹 economic order 经济秩序 economic policy 经济政策 economic potential 经济潜力 economic prospect 经济展望 economic recovery 经济复苏 economic sanctions 经济制裁 economic situation 经济形势
economic system 经济体制，经济制度 economic value 经济价值
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