a minimum living standard system 最低生活保障系統
Account 帳戶
Accounting equation 會計等式
Accounting system 會計系統
All Risks 壹切險
American Accounting Association 美國會計協會
American Institute of CPAs 美國註冊會計師協會
Articulation 勾稽關系
Assets 資產
Audit 審計
bad account 壞帳
Balance sheet 資產負債表
bear market 熊市
blank endorsed 空白背書
Bookkeepking 簿記
bull market 牛市
Business entity 企業個體
Capital stock 股本
cargo receipt 承運貨物收據
Cash flow prospects 現金流量預測
catalogue 商品目錄
Certificate in Internal Auditing內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant 註冊會計師
China Securities Regulatory Commission 中國證監會
China's "Big Four" commercial banks中國四大商業銀行
close-ended fund 封閉式基金
commission 傭金
consignee 收貨人
Corporation 公司
Cost accounting 成本會計
cost and freightCFR 成本加運費價格
cost insurance and freightCIF 成本加運保費
Cost principle 成本原則
Creditor 債權人
cut a melon 分紅
dead account 呆帳
Deflation 通貨緊縮
delivery 交貨
Disclosure 批露
dividend，bonus stock 股息，紅利
downturn 低迷時期
endorsed 背書
enforce stockholding system 實行股份制
Expenses 費用
export department 出口部
External users 外部使用者
F.P.A.(Free from Particular Average) 平安險
F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋險
face value 面值
fees－for－tax reFORM 費改稅
Financial accounting 財務會計
Financial Accounting Standards Board 財務會計準則委員會
Financial activities 籌資活動
Financial forecast 財務預測
Financial statement 財務報表
foreign exchange reservers 外匯儲備
futures market 期貨市場
Generally accepted accounting principles 公認會計原則
General-purpose inFORMation 通用目的信息
genetically－modified products 基因改良產品
Going-concern assumption 持續經營假設
Government Accounting Office govern會計辦公室
Hook Damage 鉤損險
import department 進口部
Income statement 損益表
income tax 所得稅
indicative price 參考價格
Inflation 通貨膨漲
Inquiry 詢盤
Institute of Internal Auditors 內部審計師協會
Institute of Management Accountants管理會計師協會
Integrity 整合性
Internal auditing 內部審計
Internal control structure 內部控制結構
Internal Revenue Service 國內收入署
Internal users 內部使用者
Investing activities 投資活動
knowledge-based economy 知識經濟
labour-intensive economy 勞動密集型經濟
Liabilities 負債
（M0）money in circulation 流通中的現金
（M1） narrow money 狹義貨幣
（M2） broad money 廣義貨幣
Management accounting 管理會計
marine bills of lading 海運提單
national bonds 國債
nationalize；nationalization 國有化
Negative cash flow 負現金流量
non-perFORMing loan 不良貸款
non-work income 非勞動收入
notify 被通知人
open-ended fund 開放式基金
Operating activities 經營活動
order 訂貨
outstanding of deposits 存款余額
Owner's equity 所有者權益
partial shipment 分批裝運
Partnership 合夥企業
Positive cash flow 正現金流量
press conference 記者招待會
price list 價目表
privatize；privatization 私有化
proactive fiscal measures 積極的財政政策
promote independent decision－making by state－owned enterprises 提高企業自主權
public relations department公關部
publicly owned economy 公有經濟
recession 衰退時期
rectify the market order 整頓市場秩序
reduce state's stake in listed companies 國有股減持
restraint of trade 貿易管制
Retained earning 留存利潤
Return of investment 投資回報
Return on investment 投資報酬
Revenue 收入
Risk of Intermixture and Contamination 混雜、玷汙險
Risk of Leakage 滲漏險
Risk of odor 串味險
Risk of Rust 銹蝕險
sales terms and conditions銷售條件
Securities and Exchange Commission 證券交易委員會
shareholding system; joint-stock system 股份制
shipping order 托運單
Shortage Risk 短缺險
Sole proprietorship 獨資企業
Solvency 清償能力
specification 規格
Stable-dollar assumption 穩定貨幣假設
state stock reduction 國有股減持
Statement of cash flow 現金流量表
Statement of financial position 財務狀況表
steady monetary policies 穩健的貨幣政策
Stockholders 股東
Stockholders' equity 股東權益
streghten the government's macro - regulatory functions 加強govern宏觀調控作用
Strikes Risk 罷工險
T.P.N.D.( Theft,Pilferage & Non-delivery) 偷竊提貨不著險
Tax accounting 稅務會計
technology-intensive economy 技術密集型經濟
the Dow Jones industrial average 道瓊斯工業平均指數
the first majority shareholder 第壹大股東
the Hang Seng index 恒生指數
thin trade 交易薄弱
to become the majority shareholder/to take a controlling stake 控股
to expand domestic demand 擴大內需
value-added tax 增值稅
W.A./W.P.A(With Average or With Particular Average) 水漬險
War Risk 戰爭險
Window dressing 門面粉飾
year-on-year 與去年同期數字相比的
股息，紅利 dividend or bonus stock
國民生產總值 GNP (Gross National Product)
人均國民生產總值 per capita GNP
產值 output value
鼓勵 give incentive to
投入 input
宏觀控制 exercise macro-control
優化經濟結構 optimize the economic structure
輸入活力 bring vigor into
改善經濟環境 improve economic environment
整頓經濟秩序 rectify economic order
有效地控制通貨膨脹 effectively control inflation
非公有成分 non-public sectors
主要成分 dominant sector
實在的 tangible
全體會議 plenary session
解放生產力 liberate/unshackle/release the productive forces
引入歧途 lead one to a blind alley
舉措 move
實事求是 seek truth from facts
引進、輸入 importation
和平演變 peaceful evolution
試壹下 have a go (at sth.)
精華、精粹、實質 quintessence
家庭聯產責任承包制 family-contract responsibility system
搞活企業 invigorate enterprises
商品經濟 commodity economy
基石 cornerstone
零售 retail
發電量 electric energy production
有色金屬 nonferrous metals
人均收入 per capita income
使負擔 be saddled with
營業發達的公司 going concerns
被兼並或擠掉 annexed or forced out of business
善於接受的 receptive
增額、增值、增長 increment
發展過快 excessive growth
抽樣調查 data from the sample survey
扣除物價上漲部分 price increase are deducted(excluded)
實際增長率 actual growth rate
國際收支 international balance of payments
流通制度 circulation system
總工資 total wages
分配形式 FORMs of distribution
風險資金 risk funds
管理不善 poor management
壹個中心、兩個基本點one central task and two basic points
各盡所能，按勞/需分配。
from each according to his ability, to each according to his work/needs.
經濟結構改革。
reFORM in economic structure
剩余勞動力。
surplus labor經營機制
operative mechanism發揮市場的調節作用
to give play to the regulatory role of the market經濟和law的杠桿
economic and legal leverages經濟計劃和市場調節相結合
to combine economic planning with market regulation計劃經濟和市場調節相結合的機制
a mechanism that combines planned economy and market regulation
取消國家對農產品的統購統銷
to cancel the state's monopoly on the purchase and marketing of agricultural products
改革重點轉移到城市
the focus of reFORM is shifted to the cities國家的根本任務是，集中力量進行社會主義現代化建設
The basic task of the nation is to concentrate its efforts on socialist modernization.
逐步實現工業、農業、國防和科學技術的現代化，把我國建設成為富強、民主、文明的社會主義國家。
to modernize the country's industry, agriculture, national defence and science and technology step by step to turn China into a strong and prosperous socialist country with a high level of culture and democracy.
社會主義經濟制度的基礎是生產資料的社會主義公有制，即全民所有制和勞動群眾集體所有制。
The basis of the socialist economic system is socialist public ownership of the means of production, namely, ownership by the whole people and collective ownership by the working people.
國有經濟，即社會主義全民所有制經濟，是國民經濟中的主導力量。
The state economy is the sector of socialist economy under ownership by the whole people;it is the leading force in the national economy.國家保障國有經濟的鞏固和發展。
The state ensures the consolidation and growth of the state economy.
農業 farming
林業 forestry
畜牧業 animal husbandry
副業 sideline production
漁業 fishing
第壹產業 primary industry
第二產業 secondary industry
第三產業 tertiary industry
生產資料 means of production
生活資料 means of livelihood/subsistence
生產關系 relations of production
生產力 productive forces
公有制 public ownership
私有制 private ownership
全民所有制 ownership by the entire/whole people
社會主義集體所有制 socialist collective ownership
厲行節約，反對浪費 to practice strict economy and combat waste
外資企業 foreign-funded enterprise
合資企業 joint venture
合作企業 cooperative enterprise
獨資企業 wholly foreign owned/funded enterprise
世界貿易組織 World Trade Organization
中國人民銀行 People's Bank of China
信息產業部 Ministry of InFORMation Industry
國家發展計劃委員會 State Development Planning Commission
貸款無力償還 loan defaults
壹、對外貿易與外貿關系Foreign Trade & Foreign Trade Relationship
（壹）
They mainly trade with Japanese firms.
他們主要和日本商行進行貿易。
For the past five years, we have done a lot of trade with your company.
在過去的五年中，我們與貴國進行了大量的貿易。
Our trade is conducted on the basis of equality.我們是在平等的基礎上進行貿易。
There has been a slowdown in the wool trade with you.和妳們的羊毛貿易已有所減少。
Our foreign trade is continuously expanding.我們的對外貿易不斷發展。
Trade in leather has gone up (down) 3%.皮革貿易上升（下降）了百分之三。
Trade in general is improving.貿易情況正在好轉。
Our company mainly trades in arts and crafts.我們公司主要經營手工藝品。
They are well-known in trade circles.他們在貿易界很有名望。
We trade with people in all countries on the basis of equality and mutual benefit.
我們在平等互利的基礎上和各國人民進行貿易。
To respect the local custom of the buying country is one important aspect of China's foreign policy.尊重買方國家的風俗習慣是我國貿易政策的壹個重要方面。
Our purpose is to explore the possibilities of developing trade with you.
我們的目的是和妳們探討壹下發展貿易的可能性。
Words and Phrases
foreign trade 對外貿易
overseas trade 海外貿易
international trade 國際貿易
to trade with 和...進行貿易
to do business in a moderate way 做生意穩重
to do business in a sincere way 做生意誠懇
to make a deal 做壹筆交易
deal 交易，經營，處理，與...交往
to deal in 經營，做生意
to explore the possibilities of 探討...的可能性
trade circles 貿易界
to handle 經營某商品
to trade in 經營某商品
business scope/frame 經營範圍
trading firm/house 貿易行，商行
（二）
Can we do a barter trade?咱們能不能做壹筆易貨貿易呢？
Is it still a direct barter trade?這還算是壹種直接的易貨貿易嗎？
If you agree to our proposal of a barter trade, we'll give you paper in exchange for your timber.如果妳方同意我們進行易貨貿易的建議，我們將用紙與妳們交換木材。
Shall we sign a triangle trade agreement?我們訂壹個三角貿易協議好嗎？
A triangle trade can be carried out among the three of us.我們三方可進行三角貿易。
Compensation trade is, in fact, a kind of loan.補償貿易實際上是壹種信貸。
We may agree to do processing trade with you.我們同意與妳們進行來料加工貿易。
If you're interested in leasing trade, please let us know.如果妳們有意做租賃貿易，請告訴我們。
We wonder whether you do counter trade.我們不知道妳們是否做抵償貿易。
Words and Phrases
trade by commodities 商品貿易
visible trade 有形貿易
invisible trade 無形貿易
barter trade 易貨貿易
bilateral trade 雙邊貿易
triangle trade 三角貿易
multilateral trade 多邊貿易
counter trade 對銷貿易；抵償貿易
counter purchase 互購貿易
buy-back 回購貿易
compensation trade 補償貿易
processing trade 來料加工貿易
assembling trade 來料裝配貿易
leasing trade 租賃貿易
in exchange for 用...交換...
trade agreement 貿易協議
（三）
We want to develop direct contact with Continental buyers for ourselves.
我們想為自己的公司同歐洲大陸的買主建立起直接的聯系。
We see that your firm specializes in Light Industrial Goods, and we are willing to establish business relationship with you.
得知貴公司專門經營輕工業品，我們願意與貴公司建立業務關系。
We are one of the largest importers of Electric Goods in this city, and we wish to establish business relationship with you.
我們是此地最大的電器進口商之壹，願意與妳們建立業務關系。
We are willing to enter into business relationship with your company on the basis of equality and mutual benefit.
我們願在平等互利的基礎上與貴公司建立業務關系。
Our two countries have had trade relations for ten years.
我們兩國之間已經有了10年的貿易關系。
We've never had any difficulties with our Chinese partners,and we'd like to make as many new contacts as we can.
和中國同行***事從來沒有什麽困難，希望今後我們之間盡可能多地建立新的關系。
We have made a very good start in our business with Japan.
我們和日本在業務上有了良好的開端。
Our company is thinking of expanding its business relationship with China.
我公司想擴大與中國的貿易關系。
As is known, we set great store by the trade relationship with the third world countries.
眾所周知，我們十分重視同第三世界國家的貿易關系。
We look forward to reactivating our business relationship.
我們盼望我們的業務關系重新活躍起來。
We shall welcome a chance to renew our friendly relationship.
很高興能有機會來恢復我們的友好關系。
We'll try our best to widen our business relationship with you.
我們將盡力擴大同妳們的貿易關系。
We're writing you in order to establish business relationship.
我們寫此信是為了與妳方建立業務關系。
The arrangement will contribute to cement our pleasant relationship.
此項安排將有助於鞏固我們良好的關系。
We're willing to restore our business relationship.
我們希望能恢復貿易關系。
It will be advantageous if steps are taken to resume our business relationship on the basis of mutual benefit.
如果我們采取措施在互利的基礎上恢復業務關系，對我們都是有利的。
The depressed market results in the stagnation of trade.
市場蕭條導致貿易停滯。
We have been doing quite well in our business, we are willing to open an account with you.
我們的生意壹直做得不錯，希望能與妳們建立帳戶往來關系。
Words and Phrases
business association 業務聯系，交往
business connection 業務聯系
close relationship 密切的關系
closer ties 更密切的關系
to establish(enter into, set up)business relationship 建立業務關系
to continue business relationship 繼續業務關系
to present business relationship 保持業務關系
to improve business relationship 改善業務關系
to promote business relationship 促進業務關系
to speed up business relationship 加快業務關系的發展
to enlarge (widen) business relationship 擴大業務關系
to restore (resume) business relationship 恢復業務關系
to interrupt business relationship 中斷業務關系
to cement business relationship 鞏固業務關系
（四）
When could you introduce me to your sister company?
什麽時候把貴公司的兄弟公司介紹給我們？
Would you please introduce us to some of the most reliable exporters of Chinese handicrafts?
請向我們推薦壹些最可靠的中國手工藝品出口商，可以嗎？
If you are interested in dealing, with us in other products of our company, please inform us of your requirements as well as your banker's name and address.
如果妳們有意經營我公司其他產品，請告知妳方要求及往來銀行的名稱和地址。
Because of the rapid development of our business in Asia, we think it's necessary to open a branch at the following address.
鑒於我們在亞洲地區業務的迅速發展，有必要在下列地點設立分公司。
We've often expressed our interest in investing in China.
我們壹直對在中國投資很感興趣。
Our abundant resources and stable policy provide foreigners with the advantages they invest here.
我們豐富的資源和穩定的政策為外商投資提供了有利條件。
Thank you for your manner of business cooperation.
我們對妳們的合作態度非常滿意。
We have been working on expanding our scope of cooperation with China.
我們壹直努力設法擴大與中國的合作範圍。
We believe in long-term cooperation with China because we view the future as bright.
我們相信與中國長期合作的前途是光明的。
Words and Phrases
trade prospects/outlook 貿易前景
trade cooperation 貿易合作
technological cooperation 技術合作
business cooperation 業務合作
cooperative relationship 合作關系
the scope of cooperation 合作範圍
Additional Words and Phrases
trade fair 貿易展銷會
trade show 貿易展覽
trade agreement 貿易協議
to establish arrangement 達成協議
to reach an agreement 達成協議
trade terms/clause 貿易條款
trade balance 貿易平衡
to conclude a business transaction 達成貿易交易
to work with 與...***事
business activities 經濟活動
business house 商行；商號
trading department/mechanics 貿易機構
trade association 貿易協會
the foreign trade department 對外貿易部門
C.C.P.I.T.( China Council for the Promotion of International Trade)中國國際貿易促進會
Commercial Counselor's Office中國使館的商務處
Chamber of Commerce 商會
trading partnership 經營合夥人
foreign trade personnel 外貿工作者
trading center 貿易中心
trading market 貿易市場
tradesman/trade peoples 商人，零售商