【正文】 rust pany 信托公司Insurance pany 保險公司Life insurance pany 人壽保險公司Utility pany 公共事業(yè)公司MERGER AND ACQUISITION 兼并與收購Reorganization 重組Association 聯(lián)合Merger 兼并Acquisition 收購Joint stock partnership 股份合作Leasing 出租Contract operation 承包經(jīng)營Auction 拍賣Develop transregional and transindustry enterprise groups 發(fā)展跨地區(qū)跨行業(yè)的企業(yè)集團Strategic acquisition 戰(zhàn)略性收購Combination of enterprise 企業(yè)合并Concentric acquisition 集中收購Conglomerate merger 集團企業(yè)合并Consolidation by lease 租賃式合并Consolidation by merger 兼并式合并Leveraged buyout (LBO’s) 杠桿收購Stock merger 股票兼并Vertical acquisition 縱向收購Vertical merger 縱向兼并Vertical consolidation 縱向合并Vertical integration 縱向合并Horizontal merger 橫向兼并Horizontal acquisition 橫向收購Horizontal bination 橫向合并，同行業(yè)合并 Horizontal integration 橫向聯(lián)合Acquisition cost 收購成本Acquiring enterprise 收購方企業(yè)Corporate reorganization 公司重組Bankruptcy Law 破產(chǎn)法Bankruptcy code chapter 7 liquidation 破產(chǎn)法第七章 清算Bankruptcy code 11 reorganization 破產(chǎn)法第十一章 重組Act of bankruptcy 破產(chǎn)法案Antitrust Law 反托拉斯法Bankruptcy court 破產(chǎn)法庭Bankruptcy debtor 破產(chǎn)債務人Bankruptcy notice 破產(chǎn)公告Bankruptcy petition 要求宣布破產(chǎn)Declaration of bankruptcy 宣告破產(chǎn)Arrangement in bankruptcy court 破產(chǎn)法庭內(nèi)的協(xié)調(diào)Arrangement out of bankruptcy court 不經(jīng)破產(chǎn)法庭的協(xié)調(diào)Creditor’s equity 債權(quán)人權(quán)益Bankruptcy trustee 破產(chǎn)受托人Creditor’s meeting 債權(quán)人會議Creditor of bankruptcy 破產(chǎn)債權(quán)人MARKET AND COMPETITION 市場和竟爭Commodity market 商品市場Securities market 證券市場Bond market 債券市場Stock market 股票市場Futures market 期貨市場Options market 期權(quán)市場 Property rights market 產(chǎn)權(quán)市場Capital market 資本市場Free market 自由市場Labour market 勞動力市場Flea market 跳蚤市場Bear market 股票市場的熊市Bull market 股票市場的牛市Market petition 市場竟爭Market development 市場開發(fā)Market forecast 市場預測Market potential 市場潛力Market risk 市場風險Market share 市場份額Seller’s market 賣方市場Buyer’s market 買方市場Market abroad 海外市場Marketability 市場能力Marketable 銷路好的Marketing channel 銷售渠道Marketing strategy 銷售戰(zhàn)略 Competition market 竟爭市場Perfect petition 完全竟爭Imperfect petition 不完全竟爭Lowlevel petition 低水平竟爭Monopolistic petition 壟斷竟爭Competitor 竟爭對手Natural monopoly 自然壟斷International monopoly 國際壟斷Market 市場bear market 股票市場的熊市bond market 證券市場bull market 股票市場的牛市capital market 資本市場emerging market economic 新興市場經(jīng)濟majority market economic 成熟市場經(jīng)濟market abroad 海外市場market analysis 市場分析market approach to fair market value 求得公平市場價值的市場法market petition 市場竟爭market demand price 市場需求價格market development 市場開發(fā)market economy country 市場經(jīng)濟國家market factor 市場因素market forecast 市場預測market index 市場指數(shù)market information 市場信息market investigation 市場調(diào)查market potential 市場潛力market quotation 市場行情market replacement cost 市場重置成本market research 市場調(diào)查，市場研究market risk 市場風險market share 市場份額，市場占有率market value method 市價法marketoriented 面向市場的markettocost method 市價成本法property right market 產(chǎn)權(quán)市場seller’s market 賣方市場social market economy 社會主義市場經(jīng)濟stock market 股票市場Marketing 營銷，市場銷售marketing channel 銷售渠道，市場渠道m(xù)arketing cost 銷售成本marketing manager 市場銷售經(jīng)理markrting strategy 市場經(jīng)營戰(zhàn)略marketing system 市場體系relationship marketing 關(guān)系營銷Asset, Liability And Equity 資產(chǎn),負債和權(quán)益Asset management 資產(chǎn)管理Tangible assets 有形資產(chǎn) Intangible assets 無形資產(chǎn)Physical assets 實物資產(chǎn)Fixed assets 固定資產(chǎn)Current assets 流動資產(chǎn) Current asset losses in suspense 待處理流動資產(chǎn)損失Deferred assets 遞延資產(chǎn)Other assets 其它資產(chǎn)Total assets 總資產(chǎn)Net assets 凈資產(chǎn)Book value of the assets 資產(chǎn)的賬面值Nonledger assets 帳外資產(chǎn) Asset account 資產(chǎn)賬戶 Asset disposal 資產(chǎn)處置 Asset depreciation 資產(chǎn)折舊 Asset inventory shorts 資產(chǎn)盤虧 Asset inventory surplus 資產(chǎn)盤盈Asset retirement 資產(chǎn)報廢Asset revaluation 資產(chǎn)重估Capital assets 資本資產(chǎn)Monetary assets 金融資產(chǎn)Mortgage assets 抵押資產(chǎn)Longterm assets 長期資產(chǎn) Liability 負債 Liability account 負債賬戶Direct liability 直接負債 Current liability 流動負債Liability out of book 賬外負債Longterm liability 長期負債Book debt 賬面負債Asset liability ratio 資產(chǎn)負債比Owner’s equity 所有者權(quán)益Equity account 權(quán)益賬戶Stockholders’ equity 股東權(quán)益Preferred stock equity 優(yōu)先股權(quán)益Cumulative preferred stock 積累優(yōu)先股Noncumulative preferred stock 非積累優(yōu)先股Convertible preferred stock 可轉(zhuǎn)換優(yōu)先股Participating preferred stock 參加優(yōu)先股NonParticipating preferred stock 非參加優(yōu)先股Callable preferred stock 可贖回優(yōu)先股Common stock equity 普通股權(quán)益Total equity 權(quán)益總額 企業(yè)評價指標Assets Liabilities Ratio 資產(chǎn)負債率Quick Ratio 速動比率Current Ratio 流動比率P/E ratio 市盈率Current Liabilities to Net Worth 流動負債比凈資產(chǎn)Total Liabilities to Net Worth 總負債比凈資產(chǎn)Fixed Assets to Net Worth 固定資產(chǎn)比凈資產(chǎn) Inventory Turnover Ratio 存貨Assets to SalesSales to Net Working Capital 銷售收入比流動資金凈值Accounts Payable to Sales 應付帳款比銷售收入Return on Sales(profit Margin)Return on Assets 資產(chǎn)收益率Return on Total Assets 總資產(chǎn)收益率Return on Shareholder’s Equity 股東權(quán)益收益率Return on Investment 投資收益Return on Net Worth(Return on Equity) 凈資產(chǎn)收益率收益表 INCOME STATEMENT銷售收入 Sales Revenue 減：銷售折扣與折讓 Deduct: Sales Discount amp。 cut payroll to improve efficiency 50. 三角債 　Chain debts 51. 素質(zhì)教育Education for allround development 52. 法治國家 A country under the rule of law 53. 法制國家A state with an adequate legal system 54. 贏得市場 Gain a larger share of the market。 run state affairs according to law19. 以法治國，以德治國 to govern the country with law and moral20. 以人為本 people oriented。s year of birth considered in relation to the 12 Terrestrial Branches4. 閉關(guān)政策 closeddoor policy5. 薄利多銷 small profits but quick returns。s important Thought.新民主主義革命　newdemocratic revolution　民族獨立和人民解放　national independence and the liberation of the people　經(jīng)濟體制改革和政治體制改革　reforms in the economic and political structure.社會主義制度　socialist system　社會變革　social transformation.建設有中國特色的社會主義事業(yè)　the cause of building socialism with Chinese characteristics.中華民族的偉大復興　the great rejuvenation of the Chinese nation.黨在社會主義初級階段的基本理論、基本路線、基本綱領(lǐng)　the basic theory, line and program of our Party in the primary stage of socialism.中國共產(chǎn)黨十一屆三中全會　The Third Plenary Session of the 11th Central Committee of