金融英语辅导：UsefulWordsandExpressions（1）

会计考友

　　债转股 debt-to-equity sap
　　港元的联系汇率制 the linkage system beteen the US dollar and the HK dollar
% B$ j$ @, b. W% m: T　　坏帐、呆帐、死帐 bad account/ dead account/ uncollectible account/bad debt/ bad loan
　　反倾销措施 anti-dumping measures against……
7 q( A9 a* p# _/ r" q  w, H　　通货紧缩 deflation
, o* i$ C8 `* q; b　　通货膨胀 inflation
0 g3 K5 Q: c5 Q$ a3 ^8 O. B6 @　　非配额产品 quota-free products
　　非生产性投资 investment in non-productive projects
' b- I8 C1 E! V) j0 d- D2 j* F* d　　风险管理/评估 risk management/ assessment
　　风险基金 venture capital
- ]1 m6 d8 J" ?1 H3 T! n* {+ X* @　　风险准备金 loan loss provision/ provisions of risk
　　搞活国有大中型企业 revitalize large and medium-sized state oned enterprises
　　规模经济 scale economy/ economies of scale
' J7 M* |5 R& d" p4 ]　　国合企业（即国有合作社） state-oned cooperatives
' y) A; Y7 }6 U0 _9 _: o　　国际收支 balance of international payments/ balance of payment
! j8 B: g4 i, _; w　　国际收支不平衡 disequilibrium of balance of payment
　　国家补贴 public subsidies
　　国家现汇结存 state foreign exchange reserves
　　合理引导消费 guide rational consumption
　　季节性调价 seasonal price adjustments
, i9 t; T4 T7 p1 i　　既成事实 established/accomplished facts
, s& {9 ~1 L+ e) u* T$ M5 Q+ U　　技工贸结合的科技型企业 scientific and technological enterprises that integrate scientific and technological development ith industrial and trade development
" s7 \' t: ^5 e' p1 y0 i( ^　　劳动密集性企业 labor-intensive enterprises
; Q; u! F: b) g3 k  N& {　　乱集资、乱摊派、乱收费 unarranted pooling of funds, arbitrary requisition of donations and exaction of fees from enterprises/ unauthorized pooling of funds, compulsory donations and random levies on enterprises
　　千年问题、千年虫 millennium bug
8 ?: Y: G2 ~& P4 D7 \1 A, g' @　　企业技术改造 technological updating of enterprises
( p9 M5 ~. ]: [) r' l) U　　企业亏损补贴 subsidies to cover enterprise losses
　　实行国民待遇 grant the national treatment to
; ^4 d" U+ L6 ~. A: D2 ]+ O9 c　　平等互利、讲求实效、形式多样、共同发展的方针 pursuing practical results, adopting various ays and seeking common development/ the principle of equality, mutual benefit, efficiency, diversity and mutual development
$ f; Y9 Y1 ]. F8 y& |. H# J. E+ p　　瓶颈制约 "bottleneck" restrictions