汉译英政治经济词汇
[雅健] 2011-08-29 14:55:39
A
安排城市新增劳动力就业Jobs have been created for the increased workforce in cities.
安排人民生活to ensure that the daily needs of the people are met
按比例on pro rata basis; in proportion to
按净产值计算的工业全员劳动率the productivity of the entire workforce in industrial enterprise, calculate on the basis of net output value
按劳分配制度Distribution according to work; the principle of “to each according to his work”
按面值全部缴清的股票Shares paid fully at face value
肮脏工业(污染环境的工业,赌博业等)“sin” industry
B
八国联军the Eight-Power Allied Forces
巴黎俱乐部the Paris Club
巴塞尔委员会the Basle Committee
把按劳动分配和按生产要素分配结合起来to combine remuneration according to work with remuneration according to factors of production
把二者割裂,对立起来separating the two and then setting them against each other
把改革的力度、发展的速度和社会可以承受的程度统一起来give full consideration to the intensity of reform, pace of development and people’s ability to sustain them
把各方面的积极性引导好,保护好,发挥好to guide, protect and tap the initiative of all quarters of society properly
把企业推向市场to expose enterprises to market; increase the responsiveness of enterprises to market forces
把握正确的舆论导向to properly guide the public opinion
把眼光放远一些to subordinate immediate interests to the long-term ones; to be farsighted; have a broad view
把已经确定的方针政策措施落到实处to get the set principles, policies and measures implemented
白条an IOU
百花齐放、百家争鸣let a hundred flowers blossom and a hundred schools of thought contend 百年不遇once-in-a-century
百业待举Much remains to be done.
摆门面to put up an impressive front
摆脱思想上和体制上的禁锢to shake off ideological and structural shackles
摆脱债务问题Extricate oneself from debt problems; free oneself from debt problems
拜金主义money worship
版权收入Royalties
办事高效、运转协调、行为规范的行政管理体系a highly efficient, well-coordinated and standardized administrative system
帮助企业分离社会职能to help enterprises divest themselves of social functions
包干Contract for; on a contract basis
包干体制the contract responsibity system under which an enterprise turns over a fixed amount of tax and profits to the state
保持x%的中速增长to keep the growth rate at a moderate x%
保持发展后劲to sustain development
保持国民经济持续快速健康发展to maintain a sustained, rapid and sound development of the national economy
保持农业稳步发展to maintain steady development of agriculture
保持社会公正to maintain social justice
保护残疾人利益to protect the interests of the disabled
保护价the protective price
保护生态环境to preserve the ecological environment
堡垒最容易从内部攻破the easiest way to capture a fortress is from within.
保税区Bonded area
保险标的物Subject matter insured
保险单insurance policy
保险费insurance premium
保险金insurance benefit
保险金额sum (amount) insured
可保利益insurable interest
承保人insurer
保证安全度汛ensure safety in the high water season
保险担保书guarantee of insurance
保证基本路线和方针政策的连续性和稳定性to ensure the continuity and stability of our basic line, principles and policies
征收保证金的要求margin maintenance call
保证金帐户margin account
保证政令通畅to see to it that government decrees and directives are truly carried out
保证重点物资的运输to ensure the timely transport of key goods and materials
保证重点在建工程的按期投产to spare no effort to complete the key projects under construction as scheduled
保值储率value-ensured interest rate; inflation-proof interest rate
保值储蓄inflation-proof savings deposits
保值利率index-linked interest rate (i.e. indexation of interest rates on medium-and long-term deposits)
保重点,不撒胡椒面Resources must be channeled to (or concentrated on) priority projects and not spread thinly (evenly) everywhere.
报请下届人大确认to refer to the next session of the National People’s Congress for confirmation
暴跌sharp fall; nose-dive; plunge
北伐the Northern Expedition
备案to report to … for the record
被保险人the insured
被动损失passive loss
本科生、专科生an undergraduate, college graduate in 2- or 3-year courses; student in special courses
本年损益current year profit
本票/债务债券证明bond/cashier’s check
本位主义departmentalism
本质特征intrinsic characteristics
比价price ratio; relative price
比价关系price relations
比较完善的社会主义市场经济体制a more or less mature socialist market economy /a rather full-fledged socialist market economy
比较优势comparative advantage
必:有法~依,执法~严,违法~究Once a law is put into force, it must be observed and strictly enforced and violators must be brought to justice.
必由之路the only way leading to
毕业生分配制度job assignment system for graduates
壁垒:地区~regional barriers
壁垒:非关税~non-tariff barriers
避免经济滑坡to avoid economic downturn
避税港tax haven
边际生产力较高higher marginal productivity
边缘学科frontier branches of science
编假结算to doctor (cook up) final reports of revenues and expenditures
编造假帐falsification of account
变相逃债concealed (disguised) avoidance of debt payment
变相提价a disguised price raise
变形现象deformation
辩护制度system of defence
表层问题superficial problems
表决议案to vote on the bills
表面上证据确凿的案件prima facie case
拨改贷government appropriations being replaced by loans
拨乱反正to set things right; to restore things to order
补:消费物价~贴consumer susbsidies
补偿贸易compensation trade
补充IMF的财力supplement the IMF’s resources
补贴实物allowances in kind
补选和补充任命决定by-elections and supplementary decisions on appointments
不:社会经济发展的~确定因素factors that make economic and social development unpredictable; uncertainties in socio-economic development
不成文法unwritten law; customary law; common law
不低于原来的标准on terms no less favorable than before
不够明确的产权vague concept of ownership
不顾条件,一哄而起to rush into action in disregard of objective conditions
不合理收费、集资和摊派to impose charges and quotas and collect money without authorization
不经济行为(指分散的家庭生产)uneconomical way of running business (esp. scattered family business)
不良贷款non-performing loan (NPL)
不良风气unhealthy ways and customs
不列入预算(或成本)non-accountable
不履行合同breach of contract; fail to implement a contract
不容易得到补贴和信贷little access to subsidies and credit
不惜一切代价at whatever cost
不正之风unhealthy practice (tendency)
不值一提的指责accusations unworthy of mentioning
布雷顿森林体系the Bretton Woods system
步子迈得更大一些to take a bolder approach
部门和行业不正之风unsound practice in departments and trades
部优Ministry-recognized/quality goods
C
财产保险property insurance
财产法律制度the legal regime (system) concerning property
财务包干to be responsible for one’s own finances
财务报表financial statement
财务大检查a general check-up on the financial work
财务公司finance company
财务顾问financial consultant
财务会计financial accounting
财政treasury; financial system
财政:(专业银行持有)~专项债券special treasury bonds (to be held by specialized banks)财政:国家~总收入total national revenue
财政:省、市、县分级~包干contracted financial responsibility at the provincial, municipal and county levels
财政包干格局(体制)the contracted financial responsibility set-up
财政包干制to introduce various forms of contract according to which each unit is responsible for its own surplus or deficit; fiscal contract responsibility system; financial contract system
财政拨款funds allocated by financial departments; financial appropriations
财政补贴县counties that rely on financial subsidies
财政定额包干制the responsibility system of fixed quotas for revenue and expenditure
财政放权decentralization of fiscal power (or authority); to delegate fiscal power to
财政分级管理tiered financial management system
财政分配体制fiscal allocation system
财政金融体制financial and banking system
财政收入递增包干contract system based on progressively increased revenues
财政收入流失loss in financial revenue
财政收入占国民生产总值的比重the proportion of fiscal revenue in the gross national product 财政收支差额the imbalance between revenue and expenditure
财政收支结构the revenue and expenditure structure
财政税收制度(体制)financial and taxation system
财政相当困难to be in financial straits
财政转移支付制度payment transfer system
裁减冗员to cut down on overstaffing; to lay off the redundants
采购团purchasing mission
采掘比例失调the imbalance that has cropped up in tunneling; excessive mining
采取明智的态度to adopt a sensible (wise)
采取迂回的方式to make a detour
采收率recovery rate
菜篮子工程the shopping basket project
参与国际分工to participate in the international division of labor
参与优先股participating preferred stock (preference share)
参政议政participation in and deliberation of state affairs; to participate in the policy making process
参政议政意识the awareness of the need to participate in the discussion and administration of state affairs
中华人民共和国残疾人保障法Law of the People’s Republic of China on the Protection of the Disabled
仓储费用storage expenses
仓储设施storage facilities
操之过急too much haste; over hastiness; to act with undue haste; to be too hasty
测定经济的表现to determinate economic performance
政府层次繁多administrations with multi-tiered government departments
差额选举competitive election; multi-candidate election
拆股to dissolve a partnership
产:限~压库促销to cut the production and stockpiles and promote the marketing of these products
产:以销促~to promote production through marketing
产:以销定~to limit production to marketability; to decide the size of production according to its market
产成品积压Products and manufactured goods are overstocked.
产品出口型项目export-oriented projects
产品结构product mix
产权:拍卖~Equity auction
产权关系明确clear definition of ownership
产权管理property rights administration
产权交易市场property rights exchange; equity market
产权清晰,权责明确,政企分开,管理科学clearly defined ownership and power and responsibility, separation of enterprise from administration, and scientific management
产业化to put … to mass production
产业结构industrial structure
产业结构的存量调整to readjust the existing elements of the industrial pattern (setup or structure)
产业结构趋同similar industrial structure
产业结构失调imbalance in the industrial structure
产业结构有长有短,产品结构有多有少There are both advantages and weaknesses in the industrial structure and overstock and shortage in terms of product mix.
产业结构重组和升级reorganization and upgrading of the industrial structure
产业升级to upgrade industries
产业投资基金industrial investment fund
产业政策industrial policies
产值利税率ratio of output value to profit and tax
长江抗洪形势flood control on the Yangtze River
长期共存、互相监督、肝胆相照、荣辱与共long-term coexistence, mutual supervision, treating each other with all sincerity and sharing weal and woe
长痛不如短痛It’s better to have short, sharp pains than long, dull pains.
长征二号大推力捆绑式火箭the Long March-2E heavy-thrust cluster carrier rocket
偿债高峰debt repayment peak
偿债基金redemption fund
常务董事executive director
常规裁军conventional disarmament
厂长负责制system under which the factory director assumes full responsibility
厂长任期目标责任制system under which the factory director is held responsible for attaining given objectives during his or her tenure
畅销公债marketable bonds
倡导to initiate; advocate; call for
超标排放污染物to discharge excessive pollutants
超产部分extra-quota (products)
超负荷运转overloaded operation
超过国力承担的可能to go beyond the national capacity
超计划生育to have more children than what is planned; extra-plan babies
超前消费deficit (or excessive)spending; unduly high levels of spending; over-consumption
超前消费的产品consumer goods which arrive before their time
超收的地区localities that have excess revenues
超越(初级阶段)overstep/ jump over (the primary stage)
超越法律的特权the privilege to overstep law/ extra-legal privileges
车间经费production operation expenses
撤消委托to cancel (or revoke) mandate
撤消原案to rescind the case
撤消职务to dismiss one from office; to be stripped of
沉积物sediment
陈旧的经营方式managerial stereotypes
成套设备complete sets of equipment
成文法written law; statute law
承办贸易业务to handle trade on commission
承包基数the base quota of a contract
承包经营权lease-holding right
承兑to accept
承诺费commitment fee
承认…通行证有效to recognize the laissez-passer (or travel documents) as valid
承认学位级别to recognize academic degrees
承受能力bearing capacity; affordability; tolerance; the ability to sustain (or forebear); sustainability
承销underwrite
承销人;承保人underwriters
承销人协议the agreement among underwriters
城市规划委员会zoning commission; city planning commission
城市贫困居民最低生活保障制度the system to ensure a minimum standard of living for impoverished urban residents; to ensure subsistence to the city poor
城市维护建设urban construction and maintenance projects
城镇居民urban dwellers
城镇乡住宅urban and rural housing
城镇住房公积金public accumulation funds for urban housing/ housing provident fund
惩办与宽大相结合to combine punishment with leniency
充分调动积极性和创造性to give full play to initiative and creativity
充分反映民意to adequately reflect the people’s will/ to reflect popular demand
充实精神生活to enrich people’s cultural life; lead a fulfilling life; lead a fuller life
冲减收入to deduct from revenues
冲破个人崇拜和两个凡是的束缚to shatter the personality cult and “two whatevers” (the notion that after the death of the late Chairman Mao, whatever policy decisions he had made must be firmly upheld and whatever instructions he had given must be followed unswervingly)
冲突后国家post-conflict countries
重复保险double insurance
重复建设construct redundant projects/ duplicate construction
重复引进introduction of (importation of) redundant technical facilities
重复征税duplicate taxation/ double taxation
重组基金turnaround fund
出国留学政策policy of sending students abroad for academic studies
出口
出口:世界~加工区World Export Processing
协会Zones Association (WEPZA)
出口产品退税tax refunds on exports; drawback/ export tax rebate
出口创汇foreign exchange earning
出口创汇型企业foreign exchange-earning enterprises
出口商品结构export product mix
出勤(工)率Attendance rate
出租率(旅馆)Occupancy rate
出租业务leasing
初级合作社Elementary cooperative
初级阶段Primary stage
储
储:个人~蓄Individual bank savings
储备基金Reserve funds
储蓄率Savings rate
储运Storage and transportation
处理涉外事务To conduct external affairs
处理外国人房地产To handle cases involving real estate owned by foreigners/ foreign-owned real estate
窗口作用和辐射作用To serve as a window to the outside world and a bridge for other parts of the country
创收Earnings of public institutions
创业基金Venture fund
创业阶段An early stage; at the pioneering stage
辍学School dropouts
从本本出发Indulge in book worship
从严控制支出To exercise strict control over expenditure
从严治军The army should be strict with itself. / to run the army with rigor/ to be strict with the army
粗制滥造Shoddy goods; rough and slipshod methods
促进经济由粗放经营向集约经营转变To bring about a change from extensive to intensive management of the economy
促进经济增长的政策Growth-oriented policies
促进人员按需求合理流动To enable professionals to move where they are most needed; to promote a rational mobility of professionals
促销服务To provide promotional services; sales promotion
村民自治组织Villages’ self-management (self-governing) organizations
存货Inventories
存贷挂钩,差额包干To associate amount of loans with that of deposits and be responsible for the interest spread
存款:活期~Demand deposit; savings deposit
存款保证金guaranty deposit by customer
存款帐户savings account
存款准备金reserve currency
存量调整和增量调整相结合Reduction in overstocked goods should go hand in hand with adjustment of output increase.
D
打防结合,预防为主to combine punishment with prevention, with stress on the latter
打击报复to carry out reprisals; to retaliate
打开产品销路to expand market accessibility for commodities; to build up a market for a product
打群体战to share the workload;
大案要案major and key criminal cases
大包干the all-round contract system
大吃大喝wining and dining
大患联to establish nation-wide ties; to establish extensive links
大胆创新to dare to innovate
大而全large and all-inclusive
大规模金融自由化方案big bang financial liberalization initiative
大锅饭the egalitarian practice of “everybody taking food from the same big pot”
大款money bags; millionaire
大路菜basic, common vegetables
大农业the greater agricultural industry; agriculture in a broader sense
大批优秀年轻干部走上领导岗位a large number of outstanding young people taking up leading posts
大起大落violent (or drastic, sharp) fluctuations
大踏步走向繁荣富强to become strong and prosperous through vigorous efforts
大腕top notch (singer etc.); a heavyweight
大意不得It should never be treated in an offhanded manner.
大有可为There is a great deal one can achieve; to have a big role to play
大中型基本建设和重要技术改造项目large and medium-sized projects of capital construction and major technical transformation
大宗商品出口export of commodities in large quantities
呆帐准备金provision for bad debt
代理服务agency services
代理行关系agent banking relationship
代理制agency system
代位求偿权subrogation
带职分流,定向培训,加强企业,优化结构repositioned personnel with their original ranks unchanged, training for a specific post, replenishing enterprises and optimizing the structure 待业救济unemployment benefits
贷方creditor
贷款loan
贷款:抵押~mortgage loan
贷款:经常性~commercial lending
贷款:再~relending; subloans
贷款:政策性~policy-based (or -related) lending; policy lending
贷款:指定~mandatory lending
贷款:专业银行之间~资金的横向流动horizontal flow of fund among secialized banks
贷款担保loan guarantees
贷款年末余额the year-end outstanding loans
贷款限额credit quota (or ceiling)
贷款业务loan business
单独关税区a separate customs territory
单独海损particular average
单式预算single budget system
单位基金unit funds
单项工程individual works
单一的分配制度mono-type distribution; the single-mode system of wealth distribution
单一的公有制结构the single sector system of public ownership; the system of public ownership only
单一投资风险single investment exposure
担(计量棉花产量的单位)dan (1dan equals 50kg.)
担任公职to hold public posts
党的领导集体顺利实现了新老交替to bring about a smooth transition from the old generation to the new in the Party’s collective leadership
党风、政风、社会风气和社会治安的状况人民群众还不满意The work style of the Party and the government, the social conduct and law and order situation still fall short of the expectations of the people.
党风廉政建设和反腐败斗争的力度加大,取得了阶段性成果We redoubled our efforts to improve the Party’s work style, build a clean government and fight corruption and achieved success of the current stage.
党内民主渠道channels for inner-Party democracy
党内生活inner-Party activities
党性one’s Party morale; Party spirit; Party character
党要管党The Party should run its own affairs well.
倒挂inverted
倒挂:购销价格~Purchasing price and selling price have become inverted.
倒挂:体脑~Physical labor is paid more than mental labor.
倒卖紧俏商品speculative reselling of goods in short supply
道琼斯工业平均数Dow Jone’s Industrial Average
道琼斯收盘平均数Dow Jone’s Closing Average
得道多助,失道寡助A just cause enjoys abundant support while an unjust cause finds little support.
德才兼备people who possess both moral integrity and professional a bility; to have both ability and integrity
德高望重to be of noble character and enjoy high prestige
等额选举single candidate election
等价交换exchange of equal values
邓小平的外交思想Deng Xiaoping’s theory on diplomatic work; Deng Xiaoping’s thinking on diplomacy
邓小平南巡讲话以来since Deng X iaoping made remarks during his inspection tour of southern China
邓小平一国两制的科学构想Deng Xiaoping’s scientific concept of “one country, two systems”堤防加固工程reinforcement projects on key embankments
抵御……的冲击fend off the impact of ……
地方税local tax
地膜式覆盖plastic sheeting
地皮land; construction site
地皮处置费land clearance fee
地区产业结构趋同increasing similarity in the industrial structure of different regions
地区分割local protectionism
地区封锁barriers between the regions (localities)
地区和部门保护主义regional and departmental protectionism
地区机动财力reserve funds at the disposal of local authorities
地区间、行业间的横向联合协作inter-regional or inter-trade association and cooperation
地区经济regional economies
地区经济合理布局和协调发展a rational distribution and coordinated development of regional
economies
地域分工geographical division of labor
第二步战略目标the second-step strategic objective; the second-stage strategic objective
第二职业者及非工薪业者moonlighters and non-salary employees
第一、二、三产业primary, secondary and tertiary (or service) industries
第一期贷款loans for the first-phase construction
电网electricity grid
电网:并入~to enter into electricity grid
电子货币的影响implications of electronic money
电子通讯electronic communications
电子信息技术electronic information technology
店头市场over-the-counter market
吊销许可证rescission of a license
吊销营业执照to revoke (rescind) the licenses
调动各方面的积极性to mobilize the initiative of all quarters
调度资金to direct and transfer funds
调剂:(外汇)调剂中心swap center
调剂:价格由市场调剂Prices are regulated by market forces.
调剂:建议~库存to set up a buffer stock
调剂:社会集团外汇调剂foreign exchanges swap between collectives (or organized groups) 调剂:市场调剂和计划调剂regulation by market mechanism (forces) and by planning
调剂:通过适当的税务和货币政策间接调剂物价indirect regulation of prices by proper tax and monetary policies
调剂:吞吐调剂to adjust the volume of loading and unloading
调剂:自我调剂self-adjustment
调价price adjustment
调节预算外资金to regulate extra-budgetary funds
调控:宏观调控体系macro-control system
调控力度the degree of control
调整adjustment
调整国家财源分配to readjust financial appropriations (or allocation)
调整和完善所有制结构to readjust and improve the ownership structure
调整宏观紧缩力度Readjustment of macro-economic retrenchment
调整市场调节的范围to adjust areas regulated by market mechanism (forces)
调整外汇留成比例to adjust the foreign exchange retention ratios
调整信贷结构to make adjustments on its credit structure
调整行业内部结构restructuring within industries; to adjust the internal structure of industries 定点供应rationed supply at the fixed localities
定额定量管理quota-based management
定金down payment
定期储蓄time deposits
定期监督regular surveillance
定向购粮quota grain
定向培训target training; job-oriented training
定向招生to enroll students who are pre-assigned to specific posts or areas (localities)
董事长基金Chairman of Board Fund
动荡不定(形势)turbulent/volatile (situation)
冻结党政群机关和事业单位编制to freeze the size of Party and government departments, institutions and mass organizations
独家特许权exclusive franchise
独立的选举单位independent constituency
独立核算independent accounting
独立经营enterprises operating independently; proprietary enterprises
独立自主的和平外交政策independent foreign policy of peace
堵塞漏洞to plug loopholes
杜绝化整为零和越权审批to put an end to the practice of breaking the whole into parts and overstepping the authority to approve (a project)
镀锡薄板tin-plated steel sheet
镀锌薄板galvanized steel sheet
短期行为short-term (or myopic) behavior
短缺的资源性产品,高新技术和关键技术设备products made from scarce resources, higher and new technologies and key technical equipment
短收的地区localities whose revenues fall short of budget targets
短线产品products in short supply
对冲基金hedge fund
对风险和收益进行合理分析的认真权衡sound analysis and careful weighing of risks and rewards
对内借款domestic (bank) borrowing
对土地投资on-farm investment; investment on land
对外借款foreign (overseas) borrowing; borrowing from abroad (overseas)
对销贸易counter trade
对有突出贡献的知识分子给予特殊津贴to give special allowance to intellectuals who have rendered outstanding services
多:二胎~胎生育two and more births to one couple
多边发展银行the Multilateral Development Banks (MDBs)
多层次the multiple echelons (of administration)
多党合作和政治协商制度the system of multi-party cooperation and political consultation
多头对外multi-channel management in foreign trade
多元化的国际市场multi-outlet international market; diversified
多元化投资主体a diversity of investors
E
遏制和解决危机crisis containment and resolution
F
发挥广大职工在企业中的主人翁作用Workers and other employees should be encouraged to give play to their role (display their initiative and creativity) as masters of their enterprises.
发挥国家、集体、个人三方面的积极性to bring into play the initiative of the state, collectives and individuals
发挥优越性to give play to the superiority of
发挥企业党组织的政治核心作用to give play to the role of Party organization in enterprises as political nuclei
发挥示范,辐射,带动作用to play a demonstrative, diffusi ve (radiant) and leading roles in…发挥先锋模范作用to play a vanguard and exemplary role
发挥资源优势,发展优势产业to make use of the advantage in natural resources and develop competitive industries/ and develop those industries that have an edge
发行等额的转换债券to issue the same amount of roll-over bonds
发行金融债券to issue bonds
发行年限maturity period
发行主权和准主权债券issue sovereign and quasi-sovereign bonds
发言和表决不受法律追究not to be held legally liable for their speeches or votes
发扬社会主义正气to foster socialist morality
发展动力driving force for development
发展平等、团结、互助的社会主义民族关系to enhance socialist ethnic relations of equality, solidarity and mutual assistance
发展投资少、见效快、社会急需的社区服务、物业管理和家庭服务业to engage in and expand badly-needed community services, property management and household services which produce quicker results with less investment
发展资本,劳动力,技术等生产要素市场to develop markets for capital, labour, technology and other essential production factors
法定的税费statutory taxes and fees
法定货币legal tender
法纪教育education in law and discipline
法律:~法规laws and statutes
法律:~面前人人平等the principle of equality before the law; justice to all
法律:以~形式规定下来to be institutionalized in the form of law; to be finalized in a legal form 法人股shares held by the legal person (or corporate shareholder)
法庭组成人员panelists
法制:~观念和公民意识the awareness of the legal system and understanding of the obligations of citizens
法制:~建设to build the legal system
繁荣社会主义文化事业to advance (or promote) socialist culture
繁文缛节over-elaborate procedures
反补贴税countervailing duty
(控股公司的子公司对母公司进行的)反向贷款up-stream loans
反向贸易counter trade
反映:(矛盾)~到统一战线中来to find their way in the united front
反映:~(意见)report on
饭店业设备hotel facilities; equipment and facilities for hotels and catering services
贩毒drug trafficking
方针:国民经济持续、稳定、协调发展的~the principle of developing the national economy in a sustained, stable and coordinated manner
方针:自力更生、艰苦奋斗、勤俭建国的~the principle of relying on one’s own, working hard and building up the country through thrift and diligence
防腐拒变to guard against corruption and degeneration
防洪、防汛flood prevention
防洪设施flood-prevention facilities
防卫力量defense capabilities
防汛抗旱to combat flood and drought
防灾、减灾、救灾prevent disasters, reduce (their) damages and provide relief to
disaster-stricken areas
防止:~乱用资金to prevent indiscriminate use of funds
防止多占耕地to prevent the excessive use of cultivated land for non-agricultural purposes
防止集体消费增长过高to avoid excessively high institutional spending
防止矛盾激化to prevent contradictions from becoming more acute
防止只大进不大出,盲目铺新摊子to prevent huge imports and scanty exports and aimless expansion of trade
房产税house (or property) tax
房地产real estate
房地产交易税real estate transaction tax
纺锭textile spindles
放开:~(价格)to relax control over (or deregulate, decontrol) prices
放开搞活国有小型企业to relax the control over (to keep a slack rein on) small state-owned enterprises and invigorate them/ to reactivate small enterprises by granting them greater freedom
放开价格让市场调节to lift control over prices and expose them to market forces
放开视野(选拔干部)to widen the range of our search
放开外资限制to liberalize foreign investment regulations
放宽政策to introduce more flexible policies
放款条件terms of lending
放款政策lending policies
放弃刑事豁免to waive the immunity from criminal jurisdiction
放权让利to grant (delegate more) power to enterprises and allow them to keep a bigger share of profits
放手to give sb. a free hand
放下架子,打掉官气to drop pretentious airs and get rid of bureaucratism
放在突出位置to give top priority (or prominence) to
非常设机构ad hoc organizations
非公有制经济the non-public sector
非急需项目投资investment in projects not in urgent need
非贸易收汇foreign exchange receipts from invisible trade
非农产业non-agricultural undertakings
非配额产品quota-free products
非生产性投资investment in non-productive projects
非政策性金融commercial banking
非重点开支expenditures for less important items
分出保险outward insurance
分行业分产品确定项目审批期限to examine and approve projects on the basis of trade,
industry and products
分割、封锁barrier and embargo
分光吃光total distribution and total consumption; carve up all and eat up all
分洪(设施)flood diversion (facilities)
分化组合realignment and regrouping
分类指导give different guidance to different categories of enterprises
分配:以按劳分配为主体,其它分配形式为补充的分配制度the system of distribution that takes the principle of payment according to one’s work as the main form supplemented by other modes of distribution
分配方式mode of distribution
分入保险inward insurance
分散投资portfolio diversification
分税a revenue-sharing tax between the local and central authorities
分税制revenue-sharing system; the tax system by which the central and local government collect and administer tax separately
分行branch office/ bank branches
丰富了和平共处五项原则to enrich the Five Principles of Peaceful Coexistence
丰收计划“harvest program”
风调雨顺good weather/ favourable climate/ The elements are propitious.
风俗习惯customs and habits
风险处理制度risk management system
风险经营risk management
风险转移risk transfer
风险准备金loan loss provision; provision for risks
封建主义、资本主义腐朽思想和小生产习惯势力decadent feudal and capitalist ideas and the small-producers’ force of habit
否定中国传统,崇洋媚外to reject China’s traditional culture and worship everything foreign
扶贫poverty alleviation
扶贫到户to ensure that assistance is provided to poverty-stricken households
扶贫工作aid to poor regions; help to eliminate poverty
服从和服务于经济建设的中心任务to do everything for (or to be subordinated to) and serve the central task of economic development
服务项目价格水平the overall price level for services
浮动幅度floating range
浮动利率债券floating-rate bond
符合价值规律consistent with the law of value
付:货到付款cash on delivery
付:凭单付款cash against documents
付:一次付清pay off in one lump sum
付款凭证payment voucher
妇女权益保障法Law on the Protection of Women’s Rights and Interests
妇幼保健工作maternity and child care
负债沉重的穷国Heavily Indebted Poor Countries (HIPC)
负债合计total liabilities
附加值高的产品products that yield a high added value
附属信托公司债collateral trust bond
复查平反冤假错案to review and redress past frame-ups and false and unjust cases
复合税制compound tax system
复式预算制度dual-budget system
复议to reconsider a case, reconsideration
副食品价格补贴a subsidy to offset the increased prices of non-staple foodstuffs
富贵不能淫,贫贱不能移,威武不能屈One should stand firm on principles, not to be corrupted by offers of riches and rank, or swayed (softened) by poverty and lowly conditions, or subdued by force.
富国强民to make it a powerful country where people enjoy a prosperous life/ (build a prosperous country that affords its people a decent life)
实用英语:政治经济常用词汇英译 保险业The insurance industry 保证重点支出Ensure funding for priority areas 补发拖欠的养老金Clear up pension payments in arrears 不良贷款Non-performing loan 层层转包和违法分保Multi-level contracting and illegal subcontracting 城乡信用社Credit Cooperative in both urban and rural areas 城镇居民最低生活保障A minimum standard of living for city residents 城镇职工医疗保险制度The system of medical insurance for urban workers 出口信贷Export credit 贷款质量Loan quality 贷款质量五级分类办法The five-category assets classification for bank loans 防范和化解金融风险Take precautions against and reduce financial risks
防洪工程Flood-prevention project 非法外汇交易Illegal foreign exchange transaction 非贸易收汇Foreign exchange earnings through non trade channels 非银行金融机构Non-bank financial institutions 费改税Transform administrative fees into taxes 跟踪审计Follow-up auditing 工程监理制度The monitoring system for projects 国有资产安全The safety of state-owned assets 过度开垦Excess reclamation 合同管理制度The contract system for governing projects 机电产品Electromechanical products 积极的财政政策Pro-active fiscal policy 基本生活费Basic allowances 结售汇制度The system of exchange settlement and sales 解除劳动关系Sever labor relations 金融监管责任制The responsibility system for financial supervision 经济安全Economic security 靠扩大财政赤字搞建设To increase the deficit to spend
[标签:标题] 篇一:2015汉译英句子翻译(包括参考译文) 2015年汉译英综合练习 1. 她就是这样风里来,雨里去,成年累月地工作着。 This is how she carries on her work, rain or shine, all the year round. 2. 西湖如明镜,千峰凝翠,洞壑幽深,风光奇丽。 The West Lake is like a mirror, embellished all around with emerald hills and deep caves of enchanting beauty. 3. 但我就是这个脾气,虽然几经努力,却未能改变过来。 But it’s the way I am, and try as I might, I haven’t been able to change it. 4. 一踏上中华人民共和国国土,我们就随时随地地受到关怀和照顾。 From the moment we stepped into the People’s Republic of China, care and kindness surrounded us on every side. 5. 袭人道:“一百年还记得呢!比不得你,拿着我的话当耳边风,夜里说了,早起就忘了。”“I’ll remember it if I live to be a hundred!”said Aroma. “I am not like you, letting what I say go in at one ear and out at the other forgetting what’s said at night by the next morning.” 6. 要制造飞机,就必须仔细考虑空气阻力问题。 Air resistance must be given careful consideration when the aircraft is to be made. 7. 为什么总把这些麻烦事推给我呢? Why should all the unpleasant jobs be pushed onto me? 8. 只有在我过于劳累,在我长时间无间断地工作,在我感到内心空虚,需要补充精神营养 的时候,我才感到寂寞。 I am lonely when I am overtired, when I have worked too long without a break, when for the time being I feel empty and need filling up. 9. 中国成功地爆炸了第一颗原子弹,在全世界引起了巨大的反响。 The successful explosion of the first atomic bomb in China caused great repercussions all over the world. 10. 我们应该实行国民经济信息化和科研成果产业化。 We should build an information-based national economy and apply scientific research achievements to industrial production. 11. 你说的倒轻巧,你也给我捧个奖杯回来。 You talk as if it were very simple. Why not try yourself and see if you can bring back a trophy, too? 12. 中国应该用实践向世界表明,中国反对霸权主义、强权政治、永不称霸。 China should show the world through actions that she is opposed to hegemonism and power politics and will never seek hegemony. 13. 中国明朝的著名旅行家徐霞客一生周游考察了16个省,足迹几乎遍布全国。 Xu Xiake, a great traveler in China’s Ming Dynasty, visited 16 provinces in his lifetime, leaving his footprints in nearly every corner of the country. 14. 阿Q将衣服摔在地上,吐一口唾沫,说:“这毛虫”! Ah Q flung his jacket on the ground, spat, and swore, “Hairy worm!”
常用会计分录和会计词汇中英文对照表 一、短期借款: 1、借入短期借款: 借:银行存款 贷:短期借款 2、按月计提利息: 借:财务费用 贷:应付利息 3、季末支付银行存款利息: 借:财务费用 应付利息 贷:银行存 款 4、到期偿还短期借款本金: 借:短期借款 贷:银行存款 二、应付票据: 1、开出应付票据: 借:材料采购/库存商品 应交税费——应交增值税(进项税额)贷:应付票据 银行承兑汇票手续费: 借:财务费用
2、应付票据到期支付票款: 借:应付票据 贷:银行存款 3、转销无力支付的银行承兑汇票票款: 借:应付票据 贷:短期借款 三、应付账款: 1、发生应付账款: 借:材料采购/库存商品/在途物资/生产成本/管理费用/制造费用 应交税费——应交增值税(进项税额) 贷:应付账款 2、偿还应付账款: 借:应付账款 贷:银行存款/应付票据 3、因在折扣期内付款获得的现金折扣偿付应付账款时冲减财务费用:借:应付账款 财务费用 贷:银行存款 4、转销确实无法支付的应付账款: 借:应付账款 贷:营业外收入——其他 四、预收账款: 1、收到预收账款: 借:银行存款
2、收到剩余货款: 借:预收账款 贷:主营业务收入 应交税费——应交增值税(销项税额) 借:银行存款 贷:预收账款 3、预收账款不多的企业,将预收款项记入“应收账款”贷方收到预付款项: 借:银行存款 贷:应收账款 收到剩余货款: 借:应收账款 贷:主营业务收入 应交税费——应交增值税(销项税额) 借:银行存款 贷:应收账款 五、应付职工薪酬: 1、确认职工薪酬: (1)货币性职工薪酬: 借:生产成本——基本生产车间成本(产品生产人员工资)制造费用(车间管理人员工资) 劳务成本(生产部门人员工资) 管理费用(管理人员工资) 销售费用(销售人员工资)
第 2讲 要求对中文词组或句子进行翻译。要求应试者有相关词汇的积累,表达能力的体现及习惯用语的熟练程度。单词拼写要求准确,句子要求通顺无误。 共10题,15分。 1.具体询盘 2.百分之二的佣金 3.商品目录 4.出口单证 5.目的港 6.原产地证书 7.包装要求 8.供我方参考 9.即期信用证 10.品质超群 11.工艺精湛 12.在中国议付有效 13.警告性标志 14.装箱单 15.业务(贸易)伙伴 16.国有公司 17.商品检验 18.预约保险单 19.剪样 20.中国产地证 1.现金折扣 2.短装 国际商务英语等级考试(初级) 汉译英 小测 备考单词句子
3.单价 4.续订单 5.即期装运 6.中国保险条款 7.商会 8.零售网点 9.实盘 10.一式三份 11.保险代理人 12.销售包装 13.发货人 14.保险凭证 15.贴身包装 16.出口订货 17.承兑 18.欧洲主要港口 19. 行名录 20. 带插图的商品目录21.收货人 22.平安险 23.账户 24.预约保险 25.指示提单 26.(资信)证明人27.做工;工艺 28.可供数量 29.轻工业产品 30.单证 31.小保单 32.首次询盘 33.数量折扣 34.交货条件 35.保险费 36.拼箱货 37.海运 38.行业杂志 39.保兑的、不可撤销的信用证 40.现金折扣 41.佣金 42.发票金额 43.运输标志 44.分批装运 45.装运单据 46.已装船通知 47.租船 48.商业信用 49.资信证明人 50.战争险 1.我方相信这些预防措施可防止货物再次出现损坏。 We believe that these precautions will be able to prevent a recurrence of damage. 2.我方已通知银行将该笔款项记入你公司账户的贷方。 We have instructed the bank to credit the amount into your account. 3.整套清洁已装船提单。 a full set of clean shipped /shipped on board bills of lading 4.该商品的报价为每打上海港船上交货价18美元。 This article is quoted at US$18.00 per dozen, FOB Shanghai. 5.兹授权你方按发票金额向该银行开立45天远期汇票。 You are authorized to draw on the bank at 45 days for the amount of the invoice value.
汉译英政治经济词汇 [雅健] 2011-08-29 14:55:39 A 安排城市新增劳动力就业Jobs have been created for the increased workforce in cities. 安排人民生活to ensure that the daily needs of the people are met 按比例on pro rata basis; in proportion to 按净产值计算的工业全员劳动率the productivity of the entire workforce in industrial enterprise, calculate on the basis of net output value 按劳分配制度Distribution according to work; the principle of “to each according to his work” 按面值全部缴清的股票Shares paid fully at face value 肮脏工业(污染环境的工业,赌博业等)“sin” industry B 八国联军the Eight-Power Allied Forces 巴黎俱乐部the Paris Club 巴塞尔委员会the Basle Committee 把按劳动分配和按生产要素分配结合起来to combine remuneration according to work with remuneration according to factors of production 把二者割裂,对立起来separating the two and then setting them against each other 把改革的力度、发展的速度和社会可以承受的程度统一起来give full consideration to the intensity of reform, pace of development and people’s ability to sustain them 把各方面的积极性引导好,保护好,发挥好to guide, protect and tap the initiative of all quarters of society properly 把企业推向市场to expose enterprises to market; increase the responsiveness of enterprises to market forces 把握正确的舆论导向to properly guide the public opinion 把眼光放远一些to subordinate immediate interests to the long-term ones; to be farsighted; have a broad view 把已经确定的方针政策措施落到实处to get the set principles, policies and measures implemented 白条an IOU 百花齐放、百家争鸣let a hundred flowers blossom and a hundred schools of thought contend 百年不遇once-in-a-century 百业待举Much remains to be done. 摆门面to put up an impressive front 摆脱思想上和体制上的禁锢to shake off ideological and structural shackles 摆脱债务问题Extricate oneself from debt problems; free oneself from debt problems 拜金主义money worship 版权收入Royalties 办事高效、运转协调、行为规范的行政管理体系a highly efficient, well-coordinated and standardized administrative system 帮助企业分离社会职能to help enterprises divest themselves of social functions 包干Contract for; on a contract basis 包干体制the contract responsibity system under which an enterprise turns over a fixed amount of tax and profits to the state
商务信函汉英翻译篇一:商务信函翻译练习 询价&报价 发盘&还盘 支付方式 主营业地 履行合同 Translating business letters: 敬启者: 贵方2016年5月8日关于羊毛衫的报盘已收悉,非常感谢。此复,我们非常抱歉地奉告,贵方报价偏高,与现行的市场价格不符。由于类似质量的货品在此处可以较低价格购到,故请贵方降低所报价格,建议降低5%。这样我们或许能够达成交易。鉴于我们之间长期的贸易关系,我方作出如此还盘。由于市场日 渐萎缩,我们极其真诚地希望贵方能考虑我方还盘,并尽早赐复。
谨此杰森(签名) 询价&报价enquiry"ation 发盘&还盘offer&counter-offer 支付方式payment terms 主营业地principal place of business 履行合同to execute/fulfill a contract Translating business letter: Dear Sir, Thank you for your letter of May 8, 2016 regarding/concerning the offer for woolen sweaters. In reply, we very much regret to inform you that we find your price rather higher and out of line with prevailing market level. As the goods of similar quality are easily obtainable at a lower price here/at our end, should you be prepared to reduce your limit by 5%, we might conclude the business. It is in view of our long-standing
常用会计英语词汇 基本词汇 A (1)account 账户,报表 A (2)accounting postulate 会计假设 A (3)accounting valuation 会计计价 A (4)accountability concept 经营责任概念 A (5)accountancy 会计职业 A (6)accountant 会计师 A (7)accounting 会计 A (8)agency cost 代理成本 A (9)accounting bases 会计基础 A (10)accounting manual 会计手册 A (11)accounting period 会计期间 A (12)accounting policies 会计方针 A (13)accounting rate of return 会计报酬率 A (14)accounting reference date 会计参照日 A (15)accounting reference period 会计参照期间 A (16)accrual concept 应计概念 A (17)accrual expenses 应计费用 A (18)acid test ratio 速动比率(酸性测试比率) A (19)acquisition 收购 A (20)acquisition accounting 收购会计 A (21)adjusting events 调整事项 A (22)administrative expenses 行政管理费 A (23)amortization 摊销 A (24)analytical review 分析性复核 A (25)annual equivalent cost 年度等量成本法 A (26)annual report and accounts 年度报告和报表 A (27)appraisal cost 检验成本 A (28)appropriation account 盈余分配账户 A (29)articles of association 公司章程细则 A (30)assets 资产 A (31)assets cover 资产担保 A (32)asset value per share 每股资产价值 A (33)associated company 联营公司 A (34)attainable standard 可达标准 A (35)attributable profit 可归属利润 A (36)audit 审计 A (37)audit report 审计报告 A (38)auditing standards 审计准则 A (39)authorized share capital 额定股本 A (40)available hours 可用小时 A (41)avoidable costs 可避免成本 B (42)back-to-back loan 易币贷款
商务英语综合2汉译英整理
Unit 1 1.我不愿意告诉你,但是如果三个月内我们不能招揽到更多的顾客的话,归根结蒂的问题是公司将面临倒闭。(go out of business) I hate to tell you this,but if we don’t get more customers the next three months,the bottom line is that we’ll go out of business. 2.当局可能会对户外广告的副作用加以干预,但是,这并不意味着该禁令在法律上的合理性。它阻碍了我们的企划方案。(be concerned with) The authorities might be concerned with the side effects of the outdoor ads,but this does not mean the ban is legally justifiable.It has hindered us from scheduling our projects. 3.复杂的革新金融体系固然容易遭受破坏,但是单一、严格管制的金融体系势必导致经济发展迟缓。(susceptible) A sophisticated and innovative financial system is susceptible to destructive booms;but a simple,tightly regulated one will condemn an economy to grow slowly. 4.布什总统说他了解很多美国人都担心未来经济的发展,持续不稳定的房地产市场存在风险,使更多人面临失业危险。(in jeopardy) President Bush says he knows many Americans are concerned about the future of the economy,with the risk that continued instability in the housing market could put more jobs in jeopardy.
The work of building up the market system has been in full swing. 20. 开放型经济迅速发展。 The open economy has developed swiftly. 21. 商品和服务贸易、资本流动规模显著扩大。 Trade in commodities and services and capital flow have grown markedly. 22. 国家外汇储备大幅度增加。 China's foreign exchange reserves have risen considerably. 23. 我国加入世贸组织,对外开放进入新阶段。 With its accession to the World Trade Organization (WTO), China has entered a new stage in its opening up. 24. 科技、教育、文化、卫生、体育和计划生育等事业全面进步。 Science, technology, education, culture, health, sports, family planning and other undertakings have moved ahead. 25. 根据国际形势的发展变化,坚持正确的对外方针和政策。 In light of the developments and changes in the international situation, we have adhered to the correct foreign policy and related principles. 26. 我们提出并深刻阐述了“三个代表”重要思想。 We have put forward and expounded the important thought of Three Represents. 27. 由计划经济体制向社会主义市场经济体制的转变,实现了改革开放新的历史性突破。 The shift from the planned economy to the socialist market economy represented a new historic breakthrough in reform and opening up. 28. 与时代发展同步伐,与人民群众共命运。 It always advances with the times and shares weal and woe with the people 29. 全面建设小康社会的奋斗目标。 Objectives of Building a Well-off Society in an All-Round Way 30. 现在达到的小康还是低水平的、不全面的、发展很不平衡的小康。 The well-off life we are leading is still at a low level; it is not all-inclusive and is very uneven. 31. 把我国建成富强民主文明的社会主义国家。 Let’s turn China into a strong, prosperous, democratic and culturally advanced socialist country by the middle of this century. 32. 在优化结构和提高效益的基础上。 On the basis of optimized structure and better economic returns 33. 不进则退。 We must move forward, or we will fall behind. 34. 建成完善的社会主义市场经济体制。 establish a full-fledged socialist market economy 35. 走出一条科技含量高、经济效益好、资源消耗低、环境污染少、人力资源 优势得到充分发挥的新型工业化路子。 blazing a new trail to industrialization featuring high scientific and technological content, good economic returns, low resources consumption, little environmental pollution and a full display of advantages in human
The road to Hell is paved with good intention好心办坏事 The spirit is willing, but the fresh is weak. 心有余而力不足 A young idler, an old beggar. 少壮不努力老大徒伤悲. 爱莫能助be disobliging 活该to have it/that coming to sb. 遇到克星meet one’s waster Cats hide their claws. 知人而不知心 Grasp all. Lose all. 贪多必失 Two’s company,but three’s a crowed. 两人成伴,三人不欢背黑锅The whipping boy./ to carry the can 逼得走投无路to bring/ drive sb. to bay. 进退维谷to be caught between the Devil and deep blue sea. 出格step out of line No way is impossible to courage. 勇者无惧 The more wit, the less courage. 初生牛犊不怕虎 Nothing ventured nothing gained. 不入虎穴焉得虎子 认为…不在话下think nothing of doing sth. 采取主动take the initiative in doing sth. 激流勇进advance through the rapids.
Don’t hate the hand that fee ds you. 不要忘恩负义 Better be envied than pitied. 宁被人妒,不被人怜 To turn over a new leaf. 改过自新 吃不着葡萄说葡萄酸sour grapes 恨铁不成钢regret that one’s offspring does not live up to one’s expectations wish iron could turn into steel at once. 红颜易逝beauty fades likes a flower Care killed the cat. 忧愁伤身 To leave(sb) for behind/ in the dust 望尘莫及 Feast or famine 大起大落 To scratch one’s head/ rack one’s brain 冥思苦想 The fool wonders, the wise man asks. 愚人困惑,智者勤问 The squeaking wheel gets the oil. 无声无息,亦无所得 He who hesitates is lost. 犹豫不决错失良机 一头雾水To be in a complete fog/ to be puzzled and confused. 仁者见仁,智者见智To be all things to all men/people. 茅塞顿开click(to suddenly became clear or understand) Faith moves mountain. 精诚所至,金石为开 A friend is best found in adversity. 患难见真情
一、翻译下列句子,注意选词: 1.人民现在为什么拥护我们?就是这十几年有发展。 2.由于全球气候变暖,海平面在一点点地上升。 3.改革开放也使民族精神获得了解放。 4.我们的企业应着重提高国际竞争力。 5.中国的现代化建设离不开与世界各国的经济合作与贸易往来。 6.湖区水位提高可能要危及竹子的生长。这意味着以竹子为食物的大熊猫也将 受到威胁。 参考译文: 1.Why do people support us? Because our economy has been developing. 2.The sea level is rising little by little in the consequence of global warming. 3.Reforms and the open policy have also emancipated the minds of the people. 4.We need to be enhancing international competitiveness. 5.China’s modernization is inseparable from her economic cooperation and trade ties with other nations. 6.Higher water levels in the lake area may endanger the growing of bamboos, which means giant pandas that feed on these plants will suffer, too. 二、物称与人称(翻译下列句子,注意运用物称表达法) 我想到希望,忽然害怕起来了。 他气得话也说不出来。 我一时想不起他的名字。 我疏忽了这个问题。 我兴奋得什么话都说不出来。 走过草地几步,我们就到了一个华丽的大酒店。 你只消仔细比较一下,就会发现不同。 一看到那棵大树,我便想起了童年的情景。 恕我孤陋寡闻,对此关系一无所知。 凭良心讲,你待我礼貌有加,我却受之有愧。 参考译文: The access of hope made me suddenly afraid. Anger choked his words. His name escaped me for the moment. This point slipped my attention. Excitement deprived me of all power of utterance. A few steps across the lawn brought me to a large, splendid hotel.
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减:应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减:其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减:存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within
Unit 1 1.我不愿意告诉你,但是如果三个月我们不能招揽到更多的顾客的话,归根结蒂的问题是公司将面临倒闭。(go out of business) I hate to tell you this,but if we don’t get more customers the next three months,the bottom line is that we’ll go out of business. 2.当局可能会对户外广告的副作用加以干预,但是,这并不意味着该禁令在法律上的合理性。它阻碍了我们的企划方案。(be concerned with) The authorities might be concerned with the side effects of the outdoor ads,but this does not mean the ban is legally justifiable.It has hindered us from scheduling our projects. 3.复杂的革新金融体系固然容易遭受破坏,但是单一、严格管制的金融体系势必导致经济发展迟缓。(susceptible) A sophisticated and innovative financial system is susceptible to destructive booms;but a simple,tightly regulated one will condemn an economy to grow slowly. 4.布什总统说他了解很多美国人都担心未来经济的发展,持续不稳定的房地产市场存在风险,使更多人面临失业危险。(in jeopardy) President Bush says he knows many Americans are concerned about the future of the economy,with the risk that continued instability in the housing market could put more jobs in jeopardy.
B5M1(句子翻译) 1.It_doesn’t_matter_whether you will attend the party or not. 你来不来参加派对并不重要。 2.Many students are hot on playing computer games, while Wang Chen likes playing Weiqi. 许多学生热衷于电脑游戏,而王琛却喜欢下围棋。 .They have a lot in common and get along well with each other. 3.他们有很多相同之处,相处得很融洽。 .They are twin sisters, yet they have_little_in_common in their hobbies. 4.她们是孪生姐妹,但是她们的业余爱好几乎没有相同之处。 .In_common_with other companies, they advertise widely as well. 5.和其他公司一样,他们也广泛地做广告。 .One false step will make a great difference. 6.失之毫厘,谬以千里。 .The twins look so similar that you can hardly tell_the_difference_between them. 7.这对双胞胎看起来太像了,你简直无法把他们区分开来。 .It might be obvious to you, but it isn’t to me. 8.这对你来说也许很容易理解,但对我却并非如此。 .It_is_obvious_that the two Englishes have much in common. 9.很显然,这两种英语有很多共同之处。 .Obviously (obvious), American spelling is simpler than British spelling. 10很显然,美式拼写要比英式拼写简单。 .Good news never goes beyond the gate, while bad news gets around quickly. 11.好事不出门,坏事传千里。 .It’s time I got down to some serious work. 12.我该认真干点正事了。 .I tried ringing you several times yesterday but I couldn’t get through. 13.昨天我试着给你打过几次电话,但是没有打通。 .A man in confusion (confuse) cannot focus on the required work. 14.思绪混乱的人不可能集中精力做他被要求做的工作。 ③The confused look on his face suggested that he was confused about the confusing questions asked by his parents.(confuse) 15.他脸上迷惑的表情表明他对父母问的那些令人迷惑的问题感到困惑。 They confused me by asking so many confusing questions. I was totally confused, standing there in confusion, not knowing what to do.