金融词汇辅导资料：汉译英（5）

会计考友

　M 　　买方市场 buyer's market　　卖方市场 seller's market　　卖出回购证券 matched sale of repo　　贸易差额 trade balance　　民间信用 non－institutionalized credit　　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　　N　　内部控制 internal control　　内部审计 internal audit　　内地与香港 the mainland and Hong Kong　　内债 domestic debt　　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　　农副产品采购支出 outlays for agricultural procurement　　农村信用社 rural credit cooperatives（RCCs）　　P　　泡沫效应 bubble effect　　泡沫经济 bubble economy　　培育新的经济增长点 to tap new sources of economic growth　　片面追求发展速度 excessive pursuit of growth　　平衡发展 balanced development　　瓶颈制约 bottleneck（constraints）　　平稳回升 steady recovery　　铺底流动资金 initial（start－up）working capital　　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　　企业办社会 enterprises burdened with social responsibilities　　企业集团战略 corporate group strategy　　企业兼并重组 company merger and restructuring　　企业领导班子 enterprise management　　企业所得税 enterprise（corporate）income tax　　企业效益 corporate profitability　　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　　翘尾因素 carryover effect　　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　　区别对待 differential treatment　　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