第一篇：chinadaily热点词汇
2012Chinadaily新词新义
Reset generation(重启一代)指遇到复杂、难处理的情况时就选择离开那里，重新开始的年轻人。
Clotheshorse原本指用来晾晒衣服的晾衣架;现在多喻指爱时髦，喜欢买很多衣服的人，可译为“活衣架”。
急时代(the age of fast pace)是指生活、工作节奏过快的时代。压力大、竞争激烈、忙碌劳累是生活在这一时代的人的特点。 Sweet-words bribery指不送钱和礼，而用阿谀奉承之词讨领导或有利用价值的人欢心，以达到自己的目的，即“精神贿赂”。 团体类体育项目比赛开始前，各队成员通常都会围成一圈，把手臂搭在身边队友的肩膀上，集体呼喊励志口号来振奋精神。这样的集体行为英语里叫group hug。
Hat tip在网络语境中表示“致敬，感谢”，缩写为HT或h/t，感谢某人让作者注意到某些信息或者激发了作者创作某个作品的灵感。 Push poll指以民调之名行影响民意之实的民意调查，目的不是收集人们的意见，而是影响人们的看法，即“推手民调”
非屏幕时间(non-screen time)指家庭成员在每天的某些特定时段不使用手机等任何形式的屏幕设备。
长假后回到工作岗位可能经历的social jet lag(假后返工时差)过几天就能恢复，不过因为照顾宝宝而产生的baby lag估计要好些年才能缓过来吧。宝贝时差
Dating tours，以结识恋爱对象为目的的出游，即“相亲游”或“旅游相亲”，在中国众多未婚且过劳的白领当中日益受到欢迎。与传统相亲方式不同的是，旅游相亲让参与的单身人士都处于一个放松、自然的状态，而且还让大家有更多的时间了解彼此。
经过前几年的普及，大家都知道草根的英文是grassroot。那么，草根们的领袖用英语怎么说呢?Grasstop指某个社区或组织的领袖，即“草根领袖”。Grasstop这个词是在grassroots(草根)一词基础上演化而来的。
十一假期，有人可能出去旅游，有人回家探亲，有人则可能宅在屋里“狂看片”。Binge viewing就是英语里“狂看片”的说法，英国是从binge drinking(狂饮)这个表达演化而来的。在家“狂看片”的人就是binge viewer。
跳城(city hopping)指中国的一些年轻人因为激烈的职场竞争和不断攀升的生活成本而被迫放弃上海、北京等大城市的工作，试图在二三线城市安顿下来。
Selfie就是“自拍照”，尤指那些自拍后上传到社交网站的照片。
Gangnam Style(江南风格，更广为人知的说法为“江南style”)是一个韩语新词，多用来形容首尔江南区走在时尚前沿、过着奢华生活的“弄潮儿”们。江南区被认为是首尔市内最有钱的区域。Gangnam Style相当于英语口语中的swag(拽)或yolo(you only live once，意为“人生只有一次”)
在社会心理学中，群体极化(group polarization)指群体所作的决定一般都比其成员最初的意向更加极端。如果个人最初的意向是要冒险的话，那么群体的决定会更加冒险;而如果个人最初的想法趋于谨慎的话，那么群体的决策会更加谨慎。这种现象也说明群体态度的变化趋势是个人最初态度经过集体讨论后被强化的表现。
红带文件 只要有官僚机构的地方，肯定就有走不完的办事程序。先提交申请表，然后准备各类材料，到不同的机构盖章，最后才有可能办成你想办的事。这样的官僚行政程序在英语里叫red tape。据说是16世纪初西班牙国王查理五世用红带子装订需要拿到国家议会讨论的重要文档，之后红带文件慢慢演变成代表政府机构规定和章程。
我们管“上有老，下有小”的中年一代叫做“三明治一代(sandwich generation)”，生动地描述了他们被夹在中间的困境。如今，随着人类寿命延长，不少五十多岁的人家里除了要照看孩子和孙子，还有年迈的父母需要照顾，压力比“三明治一代”还要大，因此被称为“多层三明治”(club-sandwich)。
水管坏了，自己修;灯泡坏了，自己换，想给沙发换个地方，也是自己动手。这就是强大的do-it-herselfer(自己动手女)，也叫handywoman。
Long-distance relationship(LDR)指双方相隔距离遥远，但却保有亲密关系的状况，也就是我们所说的“异地恋”或“远程恋爱”。随着网络的普及，异地恋遍地开花。因为现代技术使远程感情的维方随时保持联系。
第二篇：MBA英语作文热点词汇
动词短语：
保护知识产权 protect the intellectual property
保护环境protect the environment
节约能源save energy
节水save water
扰乱治安 disturb the social order
扩大内需 expand the domestic demand
稳定物价 stabilize the commodity prices
造成失业问题 bring about the unemployment problem提高购买力 raise the purchasing power
遵守交规 comply with traffic regulations
适应社会的改变 adjust to the social changes
满足社会的急需 meet the urgent need of the society建设节约型社会 build a thrifty/an economical society构建和谐社会build a harmonious society
遵守公德 comply with public morality
提高效率 boost the efficiency
使我们生活的更好make our life better
使得我们的生活更加方便 make our life more convenient造成一些社会问题 give rise to some social problems
名词短语：
经济繁荣 economic prosperity
生活水平 living standards
淡水资源短缺 shortage of fresh water
环境污染 environmental pollution
国有企业 state-owned enterprise
私人企业 private enterprise
中国加入WTOChina’s entry into WTO
环保意识 environmental awareness
温室效用 greenhouse effect
生态平衡 ecological balance
全球变暖 global warming
跳槽 job-hopping
劳动力短缺 manpower shortage
白领white-collar worker
考研热 the craze for graduate school study
可持续性发展sustainable development
现代生活中的压力 stress in modern life
北京2008奥运会Beijing 2008 Olympic Games义务教育 compulsory education
污染源source of pollution
科技进步 the advance/progress of science and technology
第三篇：17高考：旅游热点景点英语词汇大全
旅游热点/景点英语词汇大全
秦始皇陵 the Mausoleum of Emperor Qinshihuang兵马俑 Terracotta Warriors and horses/Terra-cotta Army青铜战车战马bronze chariots and horses 与实物一样大小life-size 临潼区Lintong District 大雁塔Big Wild Goose Pagoda丝绸之路the Silk Road敦煌 Dunhuang敦煌莫高窟 Mogao Grottoes / Caves, Dunhuang千佛洞Thousand-Buddha Cave壁画murals / fresco佛经Buddhist Sutra塔里木盆地Tarim Basin 土鲁番 Turpan华清池 Huaqing Hot Springs河西走廊 Hexi Corridor昆山市 city of Kunshan帕米尔山区Pamir Mountainous Region三峡 Three Gorges月牙泉 Crescent Spring桂林 Guilin阳朔 Yangshuo板石街 (又名 “西洋街”)Slabstone Street, also known as “the Western Street”象鼻山 Elephant Trunk Hill独秀峰the peak of unique beauty七星岩the seven star crag叠彩山 Piled Silk Hill骆驼山 Camel Hill漓江游 cruise on the Li River三山晓色 three Hill at Dawn青峰倒影 Green Peaks Reflected on Water月牙山 Crescent Hill千佛岩Cliff of Thousand Buddhas滇池 Lake Dianchi黑龙潭 Black Dragon Pool珠江夜游 Pearl River Night Cruise岷江Minjiang river野生动物园 Safari Park中国民俗文化村 China Folk Culture Villages佛教四大名山Four famous Buddhist Mountains五台山 Wutai Mountain普陀山 Mount Putuo九华山 Jiuhua Mountain峨嵋山 Mount Emei五岳 China’s five great / sacred mountains武当山 Wudang Mountain嵩山 Songshan Mountain少林寺 Shaolin Temple泰山 Mount Tai岱庙 Dai Temple日光顶Riguan Peak - the Sun Watching Peak玉皇顶 Peak of the Heavenly Emperor黄山 Mount Huangshan; Yellow Mountain迎客松 Guest-Greeting Pine半山寺Mid-Hill Temple云谷寺 Cloudy Valley Temple光明顶Bright Summit天都峰 Heavenly Capital Peak莲花峰 Lotus Peak奇松strangely-shaped pines 怪石grotesque rock formations 云海seas of clouds 温泉hot springs 紫金山天文台 Purple Mountain Observatory南天门The Heavenly Southern Gate午门meridian gate天坛 the Temple of Heaven紫禁城the Forbidden City 故宫the Imperial Place故宫博物院 the Palace Museum护城河Moat回音壁echo wall居庸关Juyongguan pass长寿山the longevity hill九龙壁the nine dragon wall黄龙洞the yellow dragon cave大清真寺great mosque黄帝陵Huang Di Mausoleum十三陵Ming Tombs中山陵Dr. Sun Yat-sen’s Mausoleum成吉思汗陵 Mausoleum of Genghis Khan鲁迅故居Luxun’s former residence(重庆)渣滓洞 Cinder Cave(重庆)红岩村 Red Crag Village(延安) 宝塔山 Pagoda Hill东方威尼斯Oriental Venice苏州园林 Suzhou gardens 狮子林 Lion Grove Garden怡园 Joyous Garden留园lingering Garden网师园 Garden of the Master of Nets耦园 (谐音偶，佳偶之意) Garden of Couple’s Retreat西湖 West Lake苏堤 Su Causeway白堤 Bai Causeway断桥 Broken Bridge外西湖 Outer West Lake九寨沟jiuzhaigou布达拉宫Potala Palace日月潭 Lake Sun Moon名胜古迹places of scenic beauty and historical interests / scenic spots and historical sites 堡fort, fortress城堡castle长廊The Long Corridor殿hall拱顶vault鼓楼 drum-tower荷塘lotus pond湖石假山Lakeside rocks and rockeries祭坛 altar角楼watchtower九曲桥Bridge of Nine Turnings廊 corridor陵墓 emperor’s mausoleum/tomb楼 towermansion牌楼pailou, decorated archway桥bridges水榭 pavilion on the water塔 pagoda; tower台 terrace坛altar梯staircase亭阁 pavilion亭台楼阁pavilions, terraces, and towers; a general reference to the elaborate Chinese architecture溪streams行宫A temporary imperial palace钟楼bell-tower柱pillar, column, post碑刻, 碑文, 碑铭inscriptions on a tablet碑林the forest of steles, tablet forest碑座 pedestal of the tablet壁画 murals; fresco避暑山庄 mountain resort避暑胜地 summer resort 冬季旅游胜地Winter resort度假胜地 holiday resort佛教胜地 Buddhist resort滑雪胜地Ski resort 冰山iceberg火山 volcano青山green hill场所site, venue, locale, seat 出土unearth 道观Taoist temple道教名山Taoist mountain堤防embankment地下军团buried legion雕塑Sculptures 雕像 statue顶点Summit定情之物token of love洞**/岩洞 cave; cavern仿古制品 antique replica复制品Replica高超工艺 superior workmanship孤柏Lone cypress古董antique, antiquity, curio古迹place of historical interest古建筑群 ancient architectural / building complex古墓 ancient tomb古松Age-old pine trees古玩店 antique/curio shop国家公园 national park海平面Sea level号称五岳之首 rank first of the five great mountains in china后裔Descendant回廊corridor甲骨文 inscription on bones and tortoiseshells 假山rockeries 建筑风格Architectural style 江南水乡 south of the lower reaches of the Yangtze River景象Spectacle领略自然景观的魅力 appreciate the charms of natural landscape蜜月度假胜地 honeymoon resort名山 famous mountain / mountain resort名山大川 famous mountains and great rivers 摩崖石刻Carved out of a cliff瀑布 waterfall, fall小瀑布 cascade飞瀑plunging waterfall曲阜Qufu 曲径winding path人文景观places of historic figures and cultural heritage 人造物品Artifact日出Sunrise日落Sunset溶洞water-eroded cave溶岩景色，喀斯特地貌Karst scenery 石舫 stone boat石灰池Calcified pond石灰岩洞limestone cave石窟 grotto石牌Stone steles石桥Stone bridge石笋stalagmite石像Portrait stone世界第八大奇迹eighth wonder of the world 世界七大奇迹seven wonders of the world 世界文化遗产保护地World Heritage Sites (WHS)世界之窗 Window of the World书法真迹 calligraphic relics水乡景色 riverside scenery私家园林Private garden四大奇观Four wonders 缩影Miniature天下第一洞The most spectacular cave unparalleled elsewhere in the world天下第一泉The finest spring under heaven武当功夫 Wudang martial arts险峰perilous peaks 香格里拉Shangri-la (earthly paradise or utopia -- generally secluded and peaceful)镶嵌inlay修复Renovate雪峰snow-topped peaks雪山Snow-capped mountain釉面砖Glazed tile御花园 imperial garden园林建筑Garden architecture原始森林virgin forest藻类algae植物园botanical garden 主题公园 theme park自然景观natural attraction; natural landscape / scenery 综合建筑building complex坐佛Sitting Buddha
第四篇：“情商”可能成为又一公文热点词汇
文秘写作培训网、公务员写作热线 朱老师手记
5月14日，习近平在在天津考察时说：“做实际工作情商很重要”，引起了人们对情商问题的关注与热议。继“中国梦”、“正能量”、“抓铁有痕”、“踏石留印”等词汇之后，“情商”可能成为又一热点词汇。其内涵外延、作用意义及在行政管理中的运用十分广泛。
高情商有利于正确处理干群关系、上下关系、同事关系、亲情关系，是领导干部必备的素质之一。试想一下，一个缺乏情感体验、也无法理解他人的“木头人”，是无法驾驭团队的，也是无法体察群众的疾苦，当然也不能践行好党的群众路线。
高情商有利于有利于积极做事、激情干事。长期忙碌疲劳，人都会有消极情绪，不会正确进行情绪管理的低情商者无法保持干事的长期激情;会正确进行个人情绪管理的人会保持昂扬的斗志。干事和工作是需要主观努力的，十八大以来中央提出主观色彩极为浓厚的“中国梦”，就是重视主观努力的一大体现，也是高情商的表现。
高情商有利于提高抗挫能力、维护人际关系的和谐。抗挫能力高低也情商高低的具体体现。现实生活中，有些干部又因为工作压力大、心理受挫而自杀的，也有因为不善处理人际关系、上下级关系而陷入困窘的，还有因升迁受挫而产生“升官无望不如捞一把”想法的，种种低情商的表现影响工作成效、影响生活幸福，也是缺乏战胜种种挑战和百折不饶精神的具体体现。
随着对情商问题的重视，情商一词极有可能成为党建工会方面论文研究的重要课题，也极有可能成为公文中的常用词汇。如果把“情商建设”列入党建工作和党员干部队伍建设的一项内容，那么将是党建、团建、工建工作的一大创新，成为工作的一大亮点;如果“情商建设”列入2013年下半年开始的“为民清廉服务群众路线实践活动”，并融入活动实施方案，那么情商将成为密切联系群众、全心全意为人民服务的一个素质基础和思想基础;如果将“个人情商建设”放进民主生活会剖析材料、个人思想汇报材料、个人总结材料等，可以使“个人不足、自我批评”等部分凸显新意。“情商”一词原来在企业管理中一定程度上受到了重视，但在党政领域几乎无人提及，党政机关的队伍建设中也是一大缺项，经习总谈论后极有可能成为党建工作的重要研究领域，变成公文中的常用语。本五月份，已经有一些社科院、大学、党政机关开始了相关的理论研究、情商建设方案策划等工作。鉴于很多人对“情商”一词的涵义理解模糊，该词广泛运用也许是一个逐步推广的较长过程。与情商关联词汇有：情绪管理、高情商、低情商、情绪控制、抗挫能力、耐挫能力、情绪疏导、情商建设、情感表达、培养情商、提高情商、降低情商、摆正心态、积极情绪、消极情绪、阳光心态、直面挑战、战胜考验、乐观坚强、一往无前、设身处地为群众着想、一线体验农民生活、察民之苦、解民之忧等等。
第五篇：社会政治和经济类热点词汇翻译总结
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 ract 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
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
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 management
adopting
scientific
and
Regulation on the supervision 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 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
losses,
seek
改组和改造
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，
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 the inferior -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
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 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 发展跨地区跨行业的企业
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 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 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
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
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
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 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
East Asia Economic Rim 东亚经济圈 Economics 经济学
economics of industry 工业经济学 economics of management 管理经济学 economics of scale 规模经济学 Economy 经济
closed economy 闭关自守经济 commodity economy 商品经济 economy measure 经济手段 economies of scale 规模经济 market economy 市场经济 mixed economy 混合经济 planned economy 计划经济 Enterprise企业
Entrepreneur 企业家
Enterpreneurial 企业家的
enterpreneurial courage 企业家的胆略 enterpreneurial spirit 企业家精神 Enterprise 企业
backbone enterprise 骨干企业 central enterprises 中央企业
collectively-owned enterprises 集体企业 combined enterprise 联合企业 enterprise accounting 企业会计
enterprise development fund 企业发展基金 enterprise law 企业法
enterprises’ management mechanisms 企业管理机制
foreign-funded enterprises 外资企业
large and medium-size enterprises 大中型企业
local enterprises 地方企业
modern enterprise system 现代企业制度 money-lossing enterprises 亏损企业 state-owned enterprises 国有企业
township enterprises 乡镇企业 Accountant会计师
Certified Public Accountant (CPA) 注册会计师
chief accountant 总会计师 cost accountant 成本会计
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师
Accounting会计，会计学
accounting classification 会计科目分类 accounting cycle 会计周期 accounting equation 会计方程式 accounting firm 会计事务所 accounting information 会计信息
accounting principles for business enterprise 企业会计原则
accounting statement 会计报表 accounting system 会计系统
accounting year 会计年度
accrual basis accounting 权责发生制会计方法记帐 现金会计方法记帐
All-purpose financial statement 通用财务报表
American Institute of Certified Public Accountants 美国注册会计师协会(AICPA) certified copy 正式核准的副本
certified financial statement 经会计师证明的财务报表
certified invoice 证实发票
certified management accountant (CMA) 注册管理会计师
certified public accountant (CPA) 注册会计师
annual accounting 年度决算 annual audit 年度审计
annual balance sheet 年终决算表 annual budget 年度预算
annual financial report 年度财务报告 annual summary 年度汇总表
summary balance sheet 资产负债汇总表 Audit审计
annual audit 年度审计 audit certificate 审计证书 Audit Law 审计法
audit of financial statement 财务报表审计 external audit 外部审计
legally required audit 法定审计 Auditing firm 审计公司 Auditor 审计师
Account帐户，会计科目
accounting classification 会计科目分类 account balance 帐户余额 account payable 应付帐款 account receivable 应收帐款 accumulation account 累积帐户 assets account 资产帐户 bank account 银行帐户 capital account 资本帐户 cash account 现金帐户
checking account 支票帐户
clearing account 清算帐户，结算帐户 commission account 佣金帐户 cost account 成本帐户 deposit account 存款帐户
doubtful account 可疑帐户 equity account 股本帐户 expenses account 开支帐户
foreign currency account 外汇帐户 frozen account 冻结帐户 group account 集团帐户 inventory account 存货帐户 investment account 投资帐户 journal account 日记帐 ledger account 分类帐帐户 liability account 负债帐户 overdrawn account 透支帐户 property account 财产帐户 savings account 储蓄帐户
accrued expenses payable 应计未付费用 accrued income 应计收入
accrued interest on bonds 应计债券利息
accrued interest on investment 应计投资利息 accured interest patable 应计未付利息 accrued liability 应计负债 accrued profit 应计利润 accrued taxes 应计税款 accumulated amount 累计额 accumulated earnings 累计收益 accumulated funds 公积金
accumulated net income 累计净收益
accumulated profit 累计利润 accumulating capital 累计资本 accumulating losses 累计损失 Acid ratio 流动比率
actual assets 实际资产
actual cash value 实际现金价值 actual capital 实际资本 actual cost 实际成本 actual depreciation 实际折旧 actual value 实际价值 Adjusted 调整后的
adjusted acquisition cost 调整后购置成本 adjusted base 调整后基数
adjusted book balance 调整后的帐面余额 adjusted gross income 调整后的净收入 adjusted net profit 调整后的净利润 Adjustment 调整
adjustment account 调整帐户 预付
advance account 预付帐户 advance charge 预付费用 advance payment 预先付款 advance received 暂收款
Allocated cost 已分摊成本
Allocated cost of fixed assts 固定资产折旧 Allocation 分配，分摊
allocation of market 市场分配
allocation of purchase price 购置价格分摊(指成套设备)
allocation of quota 配额分配 allocation of resources 资源分配 allocation of shares 股金分配
allocation optimum 最优配置
allocations to accounting periods 会计期间内的分摊
Allotment 拨款
Amendment 修改
amendment of register 变更登记
American Society of Appraisers (ASA) 美国评估师协会
Amortization 摊销，摊还 amortization fund 偿债基金
amortization of bond issued expense 债券发行费摊销
amortization of fixed asset 固定资产摊销 amortization of loan 分期偿还贷款 amortization schedule 摊销表 Amount 数量，总额，合计 amount guaranteed 担保额 amount of investment 投资额
amount of sales 销售额
financial statement analysis财务报表分析 analysis of assets changes 资产变动分析 analysis of balance sheet 资产负债表分析 balance sheet evaluation 资产负债表评价 analysis of business profit 企业利润分析 analysis of capital changes 资本变动分析
analysis of changes in financial position 财务状况变动分析
balance sheet 资产负债表
balance sheet audit 资产负债表审计
balance sheet classification 资产负债表分类
certified financial statement 经会计师证明的财务报表
classified balance sheet 分类资产负债表 current account balance sheet 流动资产负债表
current account balance sheet 流动资产负债表
analysis of variance 方差分析 gross profit analysis 毛利分析 investment analysis 投资分析 market analysis 市场分析 macro analysis 微观分析 qualitative analysis 定性分析 quantitative analysis 定量分析 ratio analysis 比率分析 return analysis 回报分析 sales analysis 销售分析 Analytical model 分析模型 bad account 坏帐，呆帐 bad debt loss 坏帐损失
bad debt recovey 呆坏帐收回
bad title 失效产权
Balance 余额，结余，差额，平衡 adverse balance 收支逆差 balance budget 平衡预算
balance of international trade 国际贸易差额 balance of payment 国际收支 closing balance 期末差额 credit balance 贷方余额
foreign currency balance 外汇余额 keep balance 保持平衡 loss balance 失去平衡
negative balance 逆差
retained balance from foreign exchange revenue 外汇收入留成余额 book depreciation 帐面折旧 book-entry securities 记帐证券 book inventory 帐面库存 book of account 帐簿
book profit 帐面利润
book value per share 每股帐面价值 Cash 现金
cash account 现金帐户 cash assets 现金资本 现金审计
cash balance 现金余额
cash equivalent 视同库存现金 cash flow analysis 现金流量分析 cash in bank 银行现金 cash in hold 库存现金 cash payment 现金支付 cash purchase 现金购买 cash transaction 现金交易 free cash flows 活动现金流 Certified 注册的，合格的 certified appraiser 注册评估师
certified copy 正式核准的副本
certified financial statement 经会计师证明的财务报表
certified invoice 证实发票 certified mortgage 证实抵押 finance charges 财务费用 Classification 分类，科目 classification item 分类项目
classification of accounts 帐户分类 classification of assets 资产分类
classification of property 财产分类 classification schemes 分类表 Classified 分成类的
classified balance sheet 分类资产负债表 classified depreciation 分类折旧 coding of account 帐户代码 coding of assets 资产代码 Closing 结算，结帐，收盘 closing account 结帐，结算 closing cost 成交价
closing inventory 期末存货 Consolidated 合并的，综合的
consolidated balance sheet 合并资产负债表 consolidated financial statement 合并决算表 consolidated income statement 合并损益表，综合损益表
consolidated profit and loss statement 汇总损益表
consolidated retained earning 合并留存收益 consolidated statement 汇总报表 Cost 成本，费用
acquisition cost 购置成本
actual cost 实际成本
anticipated cost method 预期成本法 average cost 平均成本 borrowing- cost 借债成本 carrying cost 维持成本 cost account 成本帐户 cost accounting 成本会计 cost allocation 成本分摊 cost analysis 成本分析
cost and benefit analysis 成本收益分析 cost approach to fair market value 求得公平市场价值的成本法 cost control 成本控制 cost distribution 成本分摊 cost free 免费
cost method 成本法 cost objective 成本目标 cost of capital 资金成本 cost of investment 投资成本 cost of management 管理费 cost of marketing 营销成本
cost of replacement 重置成本法
cost of reproduction less depreciation 重置成本减折旧
cost of sales 销售成本
cost-benefit analysis 成本收益分析 cost-effectiveness 成本效益 cost-of-living index 生活费指数 cost plus 成本加价
indirect cost 间接成本 marginal cost 边际成本 material cost 材料成本 opportunity cost 机会成本 ordering cost 订货成本 sunk costs 沉没成本 variable costs 变动成本