dock pay 扣薪 unpaid leave 无薪假 before-tax salary 税前薪水 income tax 所得税 take-home pay/after-tax salary 税后净薪 release pay 遣散费 severance pay 解雇费 salary deduction 罚薪 casual leave 事假 sick leave 病假...
支票薄 cheque book 持票人 cheque holder 不记名支票 cheque to bearer/bearer cheque 记名支票 cheque to order 到期支票 antedated cheque 未到期支票 postdated cheque 保付支票 certified cheque 未获兑现支票，退票 returne...
Accessions tax 财产增益税 Admission tax 通行税，入场税 Advertisement tax 广告税 Agricultural（animal husbandry） tax 农（牧）业税 Alcohol tax 酒精税 All-phase transaction tax 全阶段交易税 Amusement tax 娱乐税 Anchor...
Account 账户 Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测...
1. 企业会计准则基本准则 （Accounting Standard for Business Enterprises Basic Standard） 2. 企业会计准则第1 号存货 （Accounting Standard for Business Enterprises No. 1 Inventories） 3. 企业会计准则第2 号长期股权投资...
Grace：Were going to have a problem meeting the budget for the production of our new sound board. 葛蕾丝：我们拨给新声卡产品的预算会有问题。 Lester：How much of a problem? 莱司特：问题有多严重? Grace：Well, it seems...
Accounting system 会计系统 American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计 Balance sheet 资产负债表 Bookkeepking 簿记 Cash flow prospects 现金流量预测 Certificate...
acquiring company 收购公司 bad loan 呆帐 chart of cash flow 现金流量表 clearly-established ownership 产权清晰 debt to equity 债转股 diversity of equities 股权多元化 economy of scale 规模经济 emerging economies 新兴经济...
A 安全网 safety net 按可比口径 on comparable basis 按轻重缓急 to prioritize 暗补 implicit subsidy 暗亏 hidden loss B 颁发营业执照 to license;to grant a licence to 办理存款业务 to take deposits 保护农民的生产积极性...
C 财务公司 finance companies 财政赤字 fiscal deficit 财政挤银行 fiscal pressure on the central bank（over monetary policy） 财政政策与货币政策的配合 coordination of fiscal and monetary policies 采取循序渐进的方法 i...
D 打白条 issue IOU 大额存单 certificate of deposit（CD） 大额提现 withdraw deposits in large amounts 大面积滑坡 wide-spread decline 大一统的银行体制 （all-in-one）mono-bank system 呆账（请见坏账） bad loans 呆账准...
E 恶性通货膨胀 hyperinflation 二级市场 secondary market F 发行货币 to issue currency 发行总股本 total stock issue 法定准备金 required reserves;reserve requirement 法人股 institutional shares 法人股东 institutional share...
G 改革试点 reform experimentation 杠杆率 leverage ratio 杠杆收购 leveraged buyout 高息集资 to raise funds by offering high interest 个人股 non-institutional shares 根本扭转 fundamental turnaround（or reversal） 公开市场操作...
H 合理预期 rational expectation 核心资本 core capital 合资企业 joint-venture enterprises 红利 dividend 宏观经济运营良好 sound macroeconomic performance 宏观经济基本状况 macroeconomic fundamentals 宏观调控 macroeconom...
J 基本建设投资 investment in infrastructure 基本经济要素 economic fundamentals 基本适度 broadly appropriate 基准利率 benchmark interest rate 机关团体存款 deposits of non-profit institutions 机会成本 opportunity cost 激励...
