1、社会政治及经济类英语热点词块翻译思想汇报心得体bbaby bond 小额股票background 背景background investigation 背景调查background material 背景材料bad 坏的bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回bad title 失效产权balance 余额，结余，差额，平衡 adverse balance 收支逆差balance budget 平衡预算balance of international trade 国际贸易差额balance of payment 国际收支
2、balance sheet 资产负债表balance sheet audit 资产负债表审计balance sheet classification 资产负债表分类balance sheet evaluation 资产负债表评价closing balance 期末差额credit balance 贷方余额foreign currency balance 外汇余额keep balance 保持平衡loss balance 失去平衡negative balance 逆差retained balance from foreign exchange revenue 外汇收入留成余额summary ba
3、lance sheet 资产负债汇总表bank 银行all-purpose bank 通用银行bank account balance 银行存款余额bank balance sheet 银行财务状况表bank credit 银行信贷bank debt 银行债务bank discount rate 银行贴现率bank interest 银行利息bank line 银行信用额度bank loan 银行借款bank rate 银行贴现率bank reserve 银行准备金banks buying rate 银行买价banks call loan 银行同行拆借banks selling rate 银行
4、卖价clearing bank 清算银行cooperative bank 合作银行mortgage bank 抵押银行banking 金融，银行业banking institution 金融机构banking law 银行法banking sector 银行部门bankrupt 破产bankrupts assets 破产者的财产bankruptcy 破产act of bankruptcy 破产法案arrangement in bankruptcy court 迫产法庭调解bankruptcy administrator 破产管理人bankruptcy amendment act 破产修正案ba
5、nkruptcy code chapter 7- liquidation 破产法第7 章（清算）bankruptcy code chapter 11- reorganization 破产法第11章 (重组）bankruptcy court 破产法院bankruptcy debtor 破产债务人bankruptcy judge 破产判决bankruptcy law 破产法bankruptcy notice 破产公告bankruptcy ordinance 破产条例bankruptcy petition 要求宣布破产bankruptcy proceedings 破产程序bankruptcy rul
6、es 破产规定bankruptcy trustee 破产受托人declaration of bankruptcy 宣布破产bargain 议价，讨价还价basic 基本的，基础basic account 基本帐户basic accounting unit 基本核算单位 bear 空头，卖空bear account 空头帐户bear market 熊市，淡市bear transaction 空头交易beat 还价，杀价below par 低于票面价值benchmark 基准benefit 利益，受益，福利，津贴benefit country 受惠国benefit fund for employe
7、es 职工福利基金benefit program 福利计划benefited 受益的benefited party 受益方benevolent fund 慈善基金beta 贝塔（与股票相关的）系数beta risk measurement 贝塔风险系数测定bid 投标，报价，出价bid bond 投标押金bid opening date 开标日期bid price 买方出价call for bid 招标invite bid 招标bidder 投标人，投标商bidding 投标，出价bidding documents 标书big board 指美国纽约股票交易所big six 指美国六大会计事务
8、所big three 指美国三大汽车公司bilateral 双边的bilateral agreement 双边协议bilateral loans 双边贷款bilateral trade 双边贸易bill 票据，帐单，发票，钞票bill receivable account 应收票据帐户treasury bill 国库债券black 黑色的，黑市的blank market price 黑市价格black market transaction 黑市交易blank 空白的blank check 空白支票blanket 一揽子的blanket insurance 统括保险blanket mortgag
9、e 一揽子抵押blue chip 兰筹股blue-chip share 头等股票blue-chip stock 热门股票blue-collar worker 兰领工人blue-sky law 兰天法（防欺诈凭空发行股票的法律）board 董事会，委员会，理事会board chairman 董事长board meeting 董事会议board of administration 董事会，理事会board of arbitration 仲裁委员会board of audit 审计委员会board of directors 董事会，理事会board of executive director 执行董
10、事会，执行委员会board of managers 理事，董事board of supervisors 监事会board of trustees 受托委员会bond 债券，证券，公债bond broker 债券经纪人bond creditor 债券债权人bond discount 债券折价bond issue 债券发行bond market 债券市场bond premium 债券溢价bond rating agency 债券评级机构bond yield 债券收益callable bond 通知偿还债券convertible bond 可转换债券government bond 政府债券junk
11、bond 拉圾债券listed bond 挂牌债券，上市证券mortgage bond 抵押债券municipal bond 市政债券preference bond 优先债券，优先股registered bond 记名债券treasury bond 国库债券unlisted bond 未挂牌债券，未上市证券bonded 保税的，有抵押的bonded area 保税区bonded factory 保税工厂bonded goods 保税货物bonded warehouse 保税仓库bonus 奖金，红利，津贴bonus issue 发放红利股bonus-percentage of profit 利
12、润率分红bonus share 分红股，红利股book 书籍，帐簿，记帐，定票，订货book depreciation 帐面折旧book-entry securities 记帐证券book inventory 帐面库存book of account 帐簿book profit 帐面利润book value per share 每股帐面价值boom 繁荣，景气borrow 借入borrow money on credit 信用借款borrowed 借入的borrowed capital 借入资本borrowed funds 借入资金borrowed reserve 借入准备金borrowing
13、借款，借用borrowing cost 借款成本borrowing limit 借款限额borrowing rate 借款利率bottleneck 瓶颈boycott 抵制boycott foreign goods 抵制外国货branch 分支机构，分公司，分行branch balance sheet 分支机构资产负债表branch financial statement 分支机构财务报表brand 商标，牌号brand equity 商标资产，品牌资本brand mark 商标brand share 品牌市场占有率brand value 商标价值breach 违反，不履行breach of
14、agreement 违反协议breach of contract 违反合同break-even analysis 损益两平分析break-even point 损益两平点breakdown 按细目分类bribe 贿赂bribee 受贿人briber 行贿人bribery 行贿，受贿broker 经济商budget 预算budget accounting 预算会计budget act 预算法案budget deficit 预算赤字budget message 预算咨文budget of central government 中央预算budget of local government 地方预算b
15、udget planning 编制预算budgetary 预算的budgetary account 预算帐户budgetary revenue 预算收入build 建立build modern enterprises system 建立现代企业制度bull 买方，买空，多头bull market 牛市，涨市burden 负担social burden 社会负担bureau 局administrative bureau of state-owned property 国有资产管理局business 营业，经营，商业，企业，业务business administration 企业管理，工商管理bu
16、siness assets 营业资产business credit 商业贷款business efficiency 经济效率business entity 企业实体business ethics 商业道德business license 营业执照business management 企业管理business performance 经营成绩business policy 经营方针business representative 商务代表business risk 经营风险business strength 业务实力business tax 营业税business valuation 经济评价，
17、企业评估buy-back agreement 回购合同buy in stock 购入股票buyer 买方buyer behavior 买方行为buyers credit 买方信贷buyers market 买方市场ccancel 取消，作废 cancel a contract 取消合同cancel a debt 销帐cancellation 注销，解约cancellation amount 注销金额canceled 已注销，已取消candidate 候选人，候选者candidates for acquisition 收购候选对象capacity 能力capacity to pay 支付能力cr
18、edit capacity 偿债能力paying capacity 支付能力purchasing capacity 购买力capital 资本，股本additional paid-in capital 追加股本金borrowed capital 借入资本business capital 企业资本capital account 资本帐户capital accumulation 资本积累capital appreciation 资本增值capital and liability ratio 资本负债比率capital appreciation 资本增值capital assets account
19、资本资产账户capital authorized 法定资本，核定资本capital budget 资本预算capital construction investment 基本建设投资capital cost 资本成本，资本费用capital credit certificate 资本信用证书capital deficit 资本亏损capital export country 资本输出国capital in cash 现金资本capital in budget 预算内资金capital increase 增资capital input 资本投入capital investment 资本投资cap
20、ital lease 资产租赁capital loan 资本借贷capital loss 资本损失capital market rate 资本市场利率capital net worth 资本净值capital paid in 实收资本，已缴资本capital ratio 资本比率capital reorganization 资本重组，资本改组capital reserve 公积金，准备金capital shortage 资金短缺capital stock 股本，股金总额capital structure 资本结构capital surplus 公积金，资本盈余capital transfer
21、tax 资本转移税capital turnover 资金周转，资本周转capital value 资本价值circulating capital 流动资本，流通资本constant capital 不变资本corporate capital 公司资本current capital 流动资本dead capital 呆滞资本disposable capital 闲置资本entity capital 自有资本financing capital 金融资本group capitals 集团资本idle capital 呆滞资本monetary capital 货币资本net working capit
22、al 净流动资金nominal capital 名义资本，额定资本original capital 原始投资private capital 私人资本production capital 生产资本return on capital 资本收益率share capital 股本venture capital 风险资本，投机资本weighted average cost of capital(wacc) 加权平均资本成本capital-intensive 资本集约型的，资本密集型的capitalization 资产化capitalization rate 资产化率capitalization rati
23、o 资产构成比率 carry-over 结转carry-over of losses 亏损结转carry-over of stock 库存结转cash 现金cash account 现金帐户cash assets 现金资本cash audit 现金审计cash balance 现金余额cash equivalent 视同库存现金cash flow analysis 现金流量分析cash in bank 银行现金cash in hold 库存现金cash payment 现金支付cash purchase 现金购买cash transaction 现金交易free cash flows 活动现金
24、流catalog 目录，产品目录central 中心的，集中的central bank 中央银行central government 中央政府central management 集中管理central purchasing 集中采购，统购central selling 集中销售，统销centralization 集中管理方式，集中化centralization and decentralization 集中与分散certain 某，某些，确定的，一定的certain areas 某些地区certain level 某一水平 certificate 执照，证书，签证certificate fe
25、e 证明费，登记费certificate for import inspection 进口检验证书certificate of audit 审计证书certificate of incorporation 公司登记执照certificate of ownership 财产所有权证书certificate of subscription 认股证书certificate of title 产权证书certificate of training 培训证书certificate on capital verification 验资证书certified 注册的，合格的certified apprais
26、er 注册评估师certified copy 正式核准的副本certified financial statement 经会计师证明的财务报表certified invoice 证实发票certified management accountant (cma) 注册管理会计师certified mortgage 证实抵押certified public accountant (cpa) 注册会计师chain store 连锁商店 chairman of the board (of directors) 董事会主席，董事长challenge 挑战change 变化，变动change in val
27、ue of currency 币值变动change in financial position 财务状况变动change of ownership 变更所有权change of registration 变更登记change of title 产权变更，所有权变更change record 变动记录change request 变动请求channel 渠道channels of distribution 分销渠道channel intermediaries 渠道中间商channel margin 渠道毛利chapter eleven, bankruptcy code 破产法第十一章charge
28、 费用，负责additional charge 附加费用charge and discharge statement 资金收支表charge off 注销，冲销extra charge 额外费用free of charge 免费in charge 主管，负责no charge 免收费用charges 费用，手续费，运费finance charges 财务费用cheap 廉价的，便宜的cd accounting 电算化会计concentric acquisition 集中收购confidence 信任，信用confidence coefficent 置信系数confidence interval
29、 置信区间confidence level 置信水平confirmation 确认，认可confirmation in writing 以书面形式确认confirmed 确认的，确定的confermed bankers credit 确认的银行信用证confermed irrevocable letter of credit 保兑的不可撤销的信用证conflict 冲突，抵触conflict of interest 利益冲突conglomerate 综合大企业，集团企业conglomerate merger 集团企业合并consolidated 合并的，综合的consolidated bala
30、nce sheet 合并资产负债表consolidated financial statement 合并决算表consolidated profit and loss statement 汇总损益表consolidated retained earning 合并留存收益consolidated statement 汇总报表consolidation 联合consolidation by lease 租赁式合并consolidation by merger 兼并式合并consortium 财团consortium bank 国际银行财团constant 不变因素，常数constant capital 不变资本constant cost 固定成本constant dollars 不变美元，定值美元constant growth rate 固定增长率constant price 不变价格，固定价格constituent 组成部分，成分construction 建筑，施工
