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控股： to become the majority shareholder/to take a controlling stake
第一大股东：the first majority shareholder
恒生指数：the Hang Seng index
道琼斯工业平均指数：the Dow Jones industrial average
熊市：bear market
牛市：bull market
交易薄弱：thin trade
import department 进口部
export department 出口部
public relations department 公关部
Inquiry :询盘
sales terms and conditions:销售条件
delivery:交货
price list:价目表
catalogue:商品目录
indicative price:参考价格
cost and freight:CFR 成本加运费价格
commission:佣金
specification:规格
order:订货
cost insurance and freight:CIF成本加运保费
所得税 income tax 增值税 value-added tax 费改税 fees－for－tax reFORM
非劳动收入 non-work income 外汇储备 foreign exchange reservers
最低生活保障系统 a minimum living standard system
外汇除了 foreign exchange,也可叫 Forex
劳动密集型经济 labour-intensive economy
技术密集型经济 technology-intensive economy
知识经济 knowledge-based economy
cut a melon 分红
restraint of trade 贸易管制
year-on-year 与去年同期数字相比的
rectify the market order 整顿市场秩序
downturn 低迷时期 recession 衰退时期
Accounting system 会计系统
American Institute of CPAs 美国注册会计师协会
Balance sheet 资产负债表
Cash flow prospects 现金流量预测
Certificate in Management Accounting 管理会计证书
Cost accounting 成本会计
Financial accounting 财务会计
Financial forecast 财务预测
General-purpose inFORMation 通用目的信息
Income statement 损益表
Institute of Management Accountants 管理会计师协会
Internal auditing 内部审计
Internal Revenue Service 国内收入署
Management accounting 管理会计
Return on investment 投资报酬
Statement of cash flow 现金流量表
Tax accounting 税务会计
Articulation 勾稽关系
Business entity 企业个体
Corporation 公司
Creditor 债权人
Disclosure 批露
Financial statement 财务报表
Going-concern assumption 持续经营假设
Investing activities 投资活动
Negative cash flow 负现金流量
Owner's equity 所有者权益
Certificate Public Accountant注册会计师
External users 外部使用者
Financial Accounting Standards Board 财务会计准则委员会
Generally accepted accounting principles 公认会计原则
Government Accounting Office 政府会计办公室
Institute of Internal Auditors 内部审计师协会
Integrity 整合性
Internal control structure 内部控制结构
Internal users 内部使用者
Return of investment 投资回报
Securities and Exchange Commission 证券交易委员会
Statement of financial position 财务状况表
Accounting equation 会计等式
Assets 资产
Capital stock 股本
Cost principle 成本原则
Deflation 通货紧缩
Expenses 费用
Financial activities 筹资活动
Inflation 通货膨涨
Liabilities 负债
Operating activities 经营活动
Partnership 合伙企业
Retained earning 留存利润
Sole proprietorship 独资企业
Stable-dollar assumption 稳定货币假设
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