金融英语综合辅导汉译英(5)

会计考友

　　M
　　买方市场 buyer's market
　　卖方市场 seller's market
+ G" T. \0 q9 G4 W- M# C# {　　卖出回购证券 matched sale of repo
　　贸易差额 trade balance
　　民间信用 non-institutionalized credit
6 T. E; d5 K' s1 l  n0 H8 H! N　　免二减三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years
　　明补 explicit subsidy
　　明亏 explicit loss
　　名牌产品 brand products
　　母国（请见“东道国”） home country
* O; u& G3 H' J% ~% q7 |: }　　N
　　内部控制 internal control
0 o5 B: v. ?( b. R　　内部审计 internal audit
　　内地与香港 the mainland and Hong Kong
　　内债 domestic debt
9 x* }7 n/ K1 {　　扭亏为盈 to turn a loss-making enterprise into a profitable one
　　扭曲金融分配 distorted allocation of financial resources
* n0 `. q) A, @8 ]8 s' E　　农副产品采购支出 outlays for agricultural procurement
　　农村信用社 rural credit cooperatives（RCCs）
+ T. }9 P9 \" v9 u　　P
6 |, C6 W- |; ^: x7 ^4 c# ^. g) `, k　　泡沫效应 bubble effect
. D1 g4 t  \+ T6 `　　泡沫经济 bubble economy
1 K3 Y% i. e3 [8 b　　培育新的经济增长点 to tap new sources of economic growth
; U* n% p* Z8 ?7 D$ v9 p+ L- l　　片面追求发展速度 excessive pursuit of growth
0 g6 D1 I3 A: X　　平衡发展 balanced development
( q- ~3 P/ d3 o- U% [6 Y2 \6 T　　瓶颈制约 bottleneck（constraints）
5 \0 r) G( i, i- `　　平稳回升 steady recovery
　　铺底流动资金 initial（start-up）working capital
/ d# W) R$ ?; R( ]/ T% j3 w' g　　普遍回升 broad-based recovery
　　配套改革 concomitant（supporting）reforms
　　配套人民币资金 local currency funding of…
　　Q
( T. }* _$ @/ r1 o　　企业办社会 enterprises burdened with social responsibilities
7 C  J- T% S5 V. Z" g　　企业集团战略 corporate group strategy
, Y9 N$ b" m5 i' b- p. s' K: V　　企业兼并重组 company merger and restructuring
! A* D; P/ @/ W7 {- @$ X: {　　企业领导班子 enterprise management
　　企业所得税 enterprise（corporate）income tax
) x( q. M4 h' O8 g+ P　　企业效益 corporate profitability
: _6 U2 l: {+ ~　　企业资金违规流入股市 irregular flow of enterprise funds into the stock market
　　欠税 tax arrears
　　欠息 overdue interest
　　强化税收征管 to strengthen tax administration
　　强制措施 enforcement action
3 j& {4 |) B6 |. @' N5 A4 w　　翘尾因素 carryover effect
( ]! E# p. o' h　　切一刀 partial application
　　清理收回贷款 clean up and recover loans
　　（破产）清算 liquidation
　　倾斜政策 preferential policy
  R& g! g4 q" _　　区别对待 differential treatment
+ w! |4 a) b& f: ?! r* V+ b& Z6 D　　趋势加强 intensifying trend
　　全球化 globalization
　　权益回报率 returns on equity（ROE）
　　缺乏后劲 unsustainable momentum