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
( g9 ?3 M) k1 }. _　　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……
& A: S5 u8 B# k　　通货紧缩 deflation
　　通货膨胀 inflation
　　非配额产品 quota-free products
( H2 A) o# h5 n- a, z' D! q　　非生产性投资 investment in non-productive projects
　　风险管理/评估 risk management/ assessment
　　风险基金 venture capital
" ]/ t6 D! \0 O; m4 w5 z6 e　　风险准备金 loan loss provision/ provisions of risk
- p, d4 m, x2 L: B9 w2 `" O  H　　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
　　国合企业（即国有合作社） state-oned cooperatives
8 P" p2 f4 S! J　　国际收支 balance of international payments/ balance of payment
　　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
1 n+ }" `" L' z4 P8 @9 m4 E　　季节性调价 seasonal price adjustments
* A' ]- x% h* o0 X3 V　　既成事实 established/accomplished facts
" i( N  J8 d- b; S) t2 C　　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
7 P, A) E" ]1 z  J# \7 I+ \　　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
) T& z, S# B& {　　千年问题、千年虫 millennium bug
( R1 ^: {, S" W5 f6 S　　企业技术改造 technological updating of enterprises
2 O) e0 F: r* y2 C! I" C　　企业亏损补贴 subsidies to cover enterprise losses
% {; s6 W9 ]! h& |9 r　　实行国民待遇 grant the national treatment to
1 X, \! ]5 {1 z　　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