金融英语辅导：UsefulWordsandExpressions（1）

会计考友

　　债转股 debt-to-equity sap
' A6 t: S$ Z% N$ j　　港元的联系汇率制 the linkage system beteen the US dollar and the HK dollar
　　坏帐、呆帐、死帐 bad account/ dead account/ uncollectible account/bad debt/ bad loan
, s3 f7 E; s( o8 [　　反倾销措施 anti-dumping measures against……
　　通货紧缩 deflation
  O) x3 M2 c% E2 R3 @# @5 c9 f/ D　　通货膨胀 inflation
　　非配额产品 quota-free products
　　非生产性投资 investment in non-productive projects
8 Q# g. r4 A( a' {) N　　风险管理/评估 risk management/ assessment
　　风险基金 venture capital
　　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
; d" x4 Q' k2 M/ Q/ T3 p) @　　国合企业（即国有合作社） state-oned cooperatives
　　国际收支 balance of international payments/ balance of payment
　　国际收支不平衡 disequilibrium of balance of payment
# a8 `) c3 a4 Q6 n# \$ B! ]7 d　　国家补贴 public subsidies
　　国家现汇结存 state foreign exchange reserves
9 `' X; q. f3 h8 s& P　　合理引导消费 guide rational consumption
　　季节性调价 seasonal price adjustments
　　既成事实 established/accomplished facts
　　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
8 n1 y, f( w8 S　　劳动密集性企业 labor-intensive enterprises
　　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
; A$ P0 k' K0 C( ?- ^+ L% v( P+ J, j　　千年问题、千年虫 millennium bug
" F1 v1 A) f) S2 z2 K! Y　　企业技术改造 technological updating of enterprises
　　企业亏损补贴 subsidies to cover enterprise losses
# t" U3 z! f  [8 M5 Y$ E+ D　　实行国民待遇 grant the national treatment to
3 Q. ~8 r. ?0 t$ n3 J+ u　　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
+ z7 ~$ l( D# [. H! v% @8 X　　瓶颈制约 "bottleneck" restrictions