政治与经济类英语翻译词条大全-第5章
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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
current assets 流动资产
current account balance sheet 流动资产负债表
current account deposits 活期帐户存款
current asset losses in suspense 待处理流动资产损失
current debt ratio 流动负债比率
current fund employed per 100 Yuan of
sales revenue 每百元销售收入占用流动资金
current fund employment rate 流动资金占有率
current fund loan 流动资金借款
current fund turnover days 流动资金周转天数
current intangibles 无形流动资产
current liability 流动负债
current maturity of long term debt 本年内到期的长期负债
current…noncurrent method 对国外业务按现行汇率折合算法
current ratio 流动比率
current surplus 本期盈余
current tangible assets 有形流动资产
current term net loss 本期净损失
current term net profit or loss 本期净损益
current assets 流动资产
current account balance sheet 流动资产负债表
current account deposits 活期帐户存款
current asset losses in suspense 待处理流动资产损失
current debt ratio 流动负债比率
current fund employed per 100 Yuan of
sales revenue 每百元销售收入占用流动资金
current fund employment rate 流动资金占有率
current fund loan 流动资金借款
current fund turnover days 流动资金周转天数
current intangibles 无形流动资产
current liability 流动负债
current maturity of long term debt 本年内到期的长期负债
current…noncurrent method 对国外业务按现行汇率折合算法
current ratio 流动比率
current surplus 本期盈余
current tangible assets 有形流动资产
current term net loss 本期净损失
current term net profit or loss 本期净损益
Earning 收益，收入，工资
accumulated earnings 积累收益
annual earnings 年收益
earning assets 盈利资产
earning capacity 盈利能力
earning of capital 资本收益
earnings after tax 税后收益
earnings before interest and ine tax （EBIT） 税前收益
earnings per share （EPS） 每股平均收益
earnings rate 收益率
earnings ratio 收益率
earnings target 收益目标
gross earnings 毛利，毛收益
real earnings 实际收益
retained earnings 留存收益
Fixed 固定的
fixed assets accounting 固定资产核算
fixed assets cost 固定资产成本
fixed assets depreciation rate 固定资产折旧率
fixed assets investment 固定资产投资
fixed assets losses in suspense 待处理固定资产损失
fixed assets ratio 固定资产比率
fixed deposit 定期存款
fixed exchange rate 固定汇率
fixed mortgage 定期抵押，固定抵押
fixed transfer price 固定转让价格
investment in fixed assets 固定资产投资
Floating 流动的
floating assets 流动资产
floating debt 短期债务，流动负债
floating exchange rate 浮动汇率
floating liability 流动负债
floating rate of interest 浮动利率
Flow 流动，流量
flow of funds analysis 资金流转分析
Ine 收入，收益
gross ine 收入总额
ine account 收益帐户
ine approach to fair market value 求得市场公平价格的收益法
ine before tax 税前收入
ine from investments 投资收益
ine gap 收入差距
ine property 收益财产
ine statement 收益表
ine tax law 所得税法
ine tax return 所得税申报表
ine to net worth ratio 净值收益率
Property财产，所有权
property account 财产帐户
property accounting 财产会计
property and assets 财产与资产
property damage 财产损失
property in land 土地所有权
property ine 财产收入
property rights 产权
property rights transfer agency 产权转让机构（产权交易所）
property tax 财产税
Proprietary 所有人的，财产权
proprietary interest 业组权益
proprietary lease 产权租赁
Proprietor 业主
Proprietorial right 所有权
Proprietorship 业主权，独资，一人拥有全部财产的
业主
Asset资产
asset account 资产帐户
asset depreciation range 资产折旧幅度
asset disposal 资产处置
asset holdings 资产持有量
asset inventory shorts 资产盘亏
asset inventory surplus 资产盘盈
asset liability ratio 资产负债比率
asset retirement 资产报废
asset revaluation 资产重估
Assets ＋ Liability = Owner’s Equity 资产加负债等于所有者权益
assets change statement 资产变动表
assets disposal 资产处置
assets management 资产管理
assets out of accounts 帐外资产
assets structure 资产结构
assets turnover ratio 资产周转比率
capital assets 资本资产
current assets 流动资产
earning assets 有收益的资产
fixed assets 固定资产
fixed assets inventory shorts 固定资产盘亏
fixed assets inventory surplus 固定资产盘盈
fixed tangible assets 固定有形资产
gross assets 总资产
net current assets 流动资产净值
net value of fixed assets 固定资产净值
non…ledger assets 帐外资产
non…productive assets 非生产性资产
original value of fixed assets 固定资产原值
physical assets 实物资产
pledged assets 抵押资产
productive assets 生产性资产
return on assets 资产收益
available assets 可用资产
Liability负债，债务
current liability 短期负债
direct liability 直接债务
fixed liability 长期负债
liability account 负债帐户
liability dividend 债务股利
liability out of book 帐外负债
Equity权益，股本，资产净值
equity account 权益帐户
equity capital 自有资本，股权资本
equity capital transaction 产权资本转让
equity capital turnover 产权资本周转率
equity earnings 参股收益，股本盈利
equity financing 产权筹资
equity investment 股本投资
equity market 权益市场
equity ownership 资本所有权
equity security 股票
equity share 普通股票
equity stock 股票，产权股票
equity to assets ratio 权益对资产比率
equity to debt ratio 权益对债务比率
equity transaction 净值交易
Insurance保险
credit insurance 信用保险
insurance pany 保险公司
insurance coverage 保险范围
insurance fund 保险基金
insurance industry 保险业
Bank银行
all…purpose bank 通用银行
bank account balance 银行存款余额
bank balance sheet 银行财务状况表
bank credit 银行信贷
bank debt 银行债务
bank discount rate 银行贴现率
bank holding pany 银行控股公司
bank interest 银行利息
bank line 银行信用额度
bank loan 银行借款
bank rate 银行贴现率
bank reserve 银行准备金
bank’s buying rate 银行买价
bank’s call loan 银行同行拆借
bank’s selling rate 银行卖价
clearing bank 清算银行
mercial bank 商业银行
cooperative bank 合作银行
mortgage bank 抵押银行
Banking 金融，银行业
banking institution 金融机构
Banking Law 银行法
banking sector 银行部门
Check 检查，核对，支票
check account 支票帐户
check for transfer 转帐支票
check up account 对帐
Cheque 支票
Credit 信用，信贷
credit agency 信贷机构
credit analysis 信用分析
credit and loan 信贷
credit bank 信贷银行
credit capacity 信贷能力
credit capital 信贷资金
credit card 信用卡
credit crisis 信贷危机
credit rating 信用评级
credit risk 信贷风险
credit standing 商业信誉
credit union 信用社
rural credit cooperatives 农村信用社
urban credit cooperatives 城市信用社
Creditor 债权人
creditor bank 债权银行
creditor country 债权国
creditor of bankruptcy 破产债权人
creditor’s equity 债权人权益
creditor’s meeting 债权人大会
secured creditors’ mittee 有抵押债权人委员会
unsecured creditors’ mittee 无抵押债权人委员会
Crisis 危机
crisis export 转嫁危机
crisis of confidence 信任危机
Cumulative 累积的
cumulative balance 累积余额
cumulative preference share 累积优先股份
Currency 货币
currency crisis 货币危机
currency devaluation 货币贬值
currency revaluation 货币增值
Discount 贴现，折扣，减价
debt discount 债务贴现
discount bank 贴现银行
discount bond 按面值折价发行的债券
discount cash flow 现金收支折现法
discount factors 贴现系数表
discount for cash 贴现
discount interest 贴现利息
discount liability 折价债务
discount loan 贴现贷款
discount market 贴现市场
discount method 折扣方法
discount of bill 票据贴现
discount on share 股票折价
discount on stock 股本折价
discount rate 贴现率，折扣率
discount securities 折扣证券
Discounted 已贴现的，已折扣的
discounted cash flow technique 现金流量折现法
discounted present value 贴现后的现值
Interest 利息，股利
interest free deposit 无息存款
interest free loan 无息贷款
interest ine 利息收益
interest on principal 本息
interest rate on deposits 存款利率
interest rate risk 利率风险
interest…rate cuts 利率下调
interest…rate reductions
