金融法律辅导：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
, A1 N8 R- X! K9 M7 e4 R. V8 `　　坏帐、呆帐、死帐 bad account/ dead account/ uncollectible account/bad debt/ bad loan
7 N: M( V) U+ u: |　　反倾销措施 anti-dumping measures against……
　　通货紧缩 deflation
# @' ~. t1 S6 N4 U/ [/ g4 y　　通货膨胀 inflation
- B; @& \( }$ t4 Z' K& L' m　　非配额产品 quota-free products
　　非生产性投资 investment in non-productive projects
　　风险管理/评估 risk management/ assessment
- S- E* ]& Y! c3 q　　风险基金 venture capital
- q/ g, d# K, E' ?, E* G　　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
% z8 o: Y: J0 F$ q: n　　规模经济 scale economy/ economies of scale
　　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
# u6 ~& e4 N1 L) m# H* O7 c5 v: I1 e　　国家补贴 public subsidies
& e3 X* S: k$ O- h& p* W& m7 i　　国家现汇结存 state foreign exchange reserves
　　合理引导消费 guide rational consumption
- U2 [: ?1 K( q. R　　季节性调价 seasonal price adjustments
　　既成事实 established/accomplished facts
8 g4 j/ V. ~/ y　　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
　　劳动密集性企业 labor-intensive enterprises
: ^$ r( v1 b: R. l( T　　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
　　企业技术改造 technological updating of enterprises
　　企业亏损补贴 subsidies to cover enterprise losses
" p, M$ |3 E; g# a% H6 p　　实行国民待遇 grant the national treatment to
8 }5 j$ A5 L7 I) \" E5 q　　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
　　瓶颈制约 "bottleneck" restrictions