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- 访问量: 731
- 日志数: 36
- 建立时间: 2008-07-26
- 更新时间: 2008-11-18
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商务英语专业难词汇总
2008-11-18
1、abandon rate 挂断率（衡量客户服务质量的指标之一，计算方式为：拨入客户服务中心的电话总数中客户因等候时间过长而挂断的电话数目占总数的百分比）例： By choosing the right on-hold music， the company has reduced abandon rate by 50%.
2、absenteeism 旷工，缺勤
例：Improvements in working conditions helped to reduce levels of absenteeism.
3、absolute interest 绝对产权，绝对权益
例：The company has an absolute interest in the building.
4、academic intelligence 学术方面的才智
例：Phrases such as "solves problems well，""displays interest in the world at large，""accepts others for what they are，""admits mistakes，""is goal oriented，" and "converses well" suggest that people focus on the worldly side of intelligence， as opposed to just "academic intelligence.
5、academic smarts 学术方面的才能
例：It's not the usual way of thinking about it - academic smarts-IQ.
1、accelerated learning 速成学习
例：Accelerated learning shows that language learning an be fast， effective and enjoyable.
2、access 使用，享用权
例1： Access to these files is restricted.
2 ： Students have free access to the library's scientific literature.
3、access 进入
例：Its acquisition of the group will allow it to gain access to France's railway business.
4、access fee 使用费
例：They have cut the access fee long-distance providers pay to local phone companies.
5、accessories 装饰品，首饰，衣饰
例1：I would like to thank you for the interest you expressed in our range of children's and teenage fashion sportswear and accessories.
例2：As Potter-mania sweeps the nation， add a magical touch to your mobile with these fun Harry Potter-themed phone accessories.
1、account 账户
例：When the debt is cleared- as it must be by the time the customer retires- and the account goes into credit， it will attract interest at about 5 per cent.
2、account 客户，生意往来关系
例：The firm is one of our major accounts.
3、accountancy 会计工作
例： To her， accountancy was a means to find out about business and be paid at the same time.
4、accounts 账目
例：The financial director was accused of falsifying the company accounts.
5、accounts 会计部门 即 accounts department
例： She works in accounts.
6、accounts manager 会计部经理
7、accounts payable 应付账款
例： Accounts payable is created when a firm deals with suppliers who extend credit.
8、accounts receivable 应收账款
例： Assets include cash， accounts receivable， inventory， property and equipment， and patents.
9、achievable 切实可行的，可达到的
例： Your objectives should be relevant to the job you have applied for and achievable.
10、Achilles' heel 原意为阿基里斯的脚踵，引申为致命弱点
例： However， an Achilles' heel can usually be found that allows the headhunter to persuade them that they are， in fact， wanting to change.
1、acid test 决定性的考验
例： The acid test is whether or not somebody will actually buy the product.
2、acquire 购入，取得所有权
例： This is Cussons' newly acquired factory in Poland.
3、acquisition 收购
例： The accelerated rate of globalisation has left companies desperately seeking overseas acquisitions in order to remain competitive.
4、across-the-board 全面，全体
例1： They have decided to increase prices by 4% across-the-board.
例2： To save money， identify current problems， and make the old company more dfficient， the new president ordered an across-the-board examination of expenditures and operational procedures in every department.
5、action figure （仿真）玩具人，活动人
6、activewear 运动服
例： Lauren has been making activewear and basics like jeans and leather jackets for almost a quarter of a century.
7、activity 经营项目， 经营业务
例： The main activities of the company are manufacturing computer components and direct retailing to consumers.
8、act of God 不可抗力， 天灾， 亦作 force majeure.
例1. Private householders or businessmen insure against burglary， loss or damage by vandalism or "acts of God".
例2. The insurance policy does not cover acts of God.
9、actuals 实际数字（相对于估计的数目）
例： These are the actuals for last year's turnover.
10、actuary 精算师（受雇于保险公司或退休基金公司，根据死亡率和意外事故、火灾、盗窃等的可能性，估计保险风险和费用）
例：Actuaries spend their time working out whether or not an accident will happen and how much it will cost if it does.
1、adaptation 重新打造以适应本土化
例1：Adaptation may need to be made in branding， labeling， and packaging of the product.
例2：Potential risk refers to the level of adaptation required to enter foreign markets.
2、added value 增加值，增值
例：An important aspect of marketing goods like CD players and televisions is possible added value， such as free videos or CDs.
3、addition （某一产品系列中的）新增产品
例：The KR 700 is the latest addition to our range of fax machines.
4、Additional Benefit Funding 附加福利基金（专款）
例：You will be able to use as much as you like of your Additional Benefit Funding to "buy" benefits.
5、add-on 附加装置（可以是硬件或软件，目的为改进或增加功能），附加部分，亦作add-in
例1：It's better to use a computer with add-on/in.
例2：Various add-ons/ins can be purchased to increase the output of the machine.
6、address 满足（需求）
例：Every effort is made to address costomer needs.
7、address 作正式讲话，发表演说，向……汇报
例：The media relations manager addressed shareholders prior to the company's merger with a Swedish company.
8、address 处理，解决
例：In an attempt to address this problem， major banks are about to offer start-up packages to assist new business.
9、address book 通讯簿
例：Mke sure you have everybody's name in your address book.
10、addressing machine 通讯地址打印机
adjoining bedroom （两间毗连的）套间
administration charges 行政管理费，亦作administration fees
例： If you're just starting up， many banks offer special packages with no administration charges for the first year.
administrative expenses 行政管理费用
例：The secretary's salary， and expenses incurred in the office are shown as administrative expenses.
adult day-care centre 成人日托服务中心
例：Adult day-care centres， which provide supervision in a group setting for aged or disabled people who live at home， have multiplied tenfold in the past decade.
好了，今天就不唱歌了，上自习去了
advance 预付款， 垫款
例： I asked for an advance on my salary.
advanced orders 预订货量
例： The development of the game has taken two years but advanced orders are impressive.
advancement 进步
例： Businesses established in foreign countries should contribute to the social advancement of those countries.
advance publicity 前期宣传
例： The product has sold well considering it was not given much advance publicity.
advance reservation clerk （酒店）客房预订接待员
advantageous 有利的
例：Applicants with a background in engineering or processing would be highly advantageous.
adversarial relationship 长期敌对关系，长期关系紧张
例：Top management called on the company's division heads to start acting like members of the same team rather than displaying an adversarial relationship.
advertising agency 广告公司
例： You need to employ an advertising agency to create a product image.
advertising business 广告业
例： Dentsu is in the advertising business.（Dentsu日本电通公司）
advertising campaign 广告宣传活动
例1： If one advertises excessively， the advertising campaign could suffer from wearout.
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我们一直在学习什么
2008-11-12
I learned to alugh inside my tears,
I learned to be human in my most wretched years……
I learned to feel when I wasn't being touched,I learned to give when I didn't have much.
I learned to be warm when I was cold……
Living real humbly ,I earing to be bold.
I learned to live when I thought it better to die……
I learned to laugh when all I could do was cry.
I learned from below what it's like up above……
While I was hated,I learned how to love……
It was on the move that I learned how to rest,
While at my worst,I learned my best.
I learned about God,when it seemed I was damned……
It is when I was lost that I learned that I am.
I learned to be rich when I had no money……
These tings seem so serious,but hey……
Isn't life funny!?
在泪水中我学会了欢笑
在最悲惨的岁月里，我学会了有血有肉
当没有什么值得感动的时候，我学会了去感受
当并不富足时，我学会了给予
当寒冷的时候，我学会了怎样得到温暖
在真正卑微地活着，我学会了无畏
当生不如死的时候，我学会了生存
当唯一能做的事就是哭泣时，我会了欢笑
当 一切都高高在上时，我学会了向卑微学习
当我被憎恶时，我学会怎样去爱
在颠沛流离时，我学会怎样放松
当处于最糟糕的境况时，我学会了憧憬最美好的事物
当 似乎就要完蛋的时候，我想起了上苍
当我迷失的时候，我才知道自己是谁
当我一文不名的时候，我学会了要成为一名富翁
这些事情似乎很严肃，然而……
生活是不是真的很搞笑！？
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商务英语交际礼节实用套语
2008-11-08
一轮会谈 one round of talks
决议 resolution
谅解备忘录 memorandum of understanding
现在开会 I declare the meeting open.
请…发言 I invite the representative of …to take the floor.
下面我给各位简要介绍一下北京的经济情况 Nnow I would like to give you a brief overview of Beijing’s economy.
我的介绍完了，谢谢。 That’s all for my presentation.thank you.
我先说这么多。 So much for my remarks for now.
我要说的就是这些。 That’s all for what I want to say.
您看是先谈原则问题呢，还是先谈具体问题？ I wonder if you would like to start with matters of principle or specific issues?
让我先谈一个问题。 If you agree,(With your permission)let me start with one issue
在谈那个问题之前我想对您刚才讲的话谈点看法。 Before we trun to that issue, I wish to make a few comments/remarks on your presentation.
您对此事怎么看呢？ I wish to benefit from your views on this matter./ What is your view on this matter?/ How do you see this matter?
我提议休会十分钟。 I propose a ten-minute break.
我想接着刚才的问题讲下去。 I will pick up where we left off just now.
对不起，我插一句。 Sorry for the interruption but
当然可以。 By all means
怎么都行。 Whatever you say.
我没有异议。 I have no objection
我方对这个问题有异议。 We take exception to this question.
我们高兴地看到 We note with pleasure that
这个日期贵方觉得合适吗？ I wonder if this date wuld be suitable for you?
不知你们上午谈的怎样？ I wonder how the meeting went this morning?
我方很希望贵方能尽早给予肯定的答复。 We would greatlyl appreciate it if you could give us your favourable and prompt commitment as soonas possible.
请你们务必在8月1日前提出意向书。 You are kindly requested to submit the letter of intent on the date no later than 1st August.
纠缠这个问题 entangle this issue
提倡节约 advocate/uphold thriftiness
为了国家的繁荣 for the sake of national property
经受了时间考验的友谊给我留下了很深的印象。 The time-tested friendship leave me a deep impression.
密切注视 Keep close watch on
促进密切合作 spur/promote intensive cooperation
久仰 I’ve heard so much about you.
好久不见了 Long time no see.
辛苦了 You’ve had a long day.You’ve had a long flight.
尊敬的朋友们 distinguished/Honorable/Respected friends
阁下(多用于称呼大使) Your Excellency
我代表北京市政府欢迎各位朋友访问北京. On behalf of the Beijing Municipal government, I wish to extend our warm welcome to the friends who have come to visit Beijing.
对您的大力协助，我谨代表北京市政府表示衷心的感谢。 On behalf of the Beijing Municipal government, I wish to express our heartfelt thanks to you for your gracious assistance.
在北京过得怎么样？ How are you making out in Beijing?
我一定向他转达您的问候和邀请. I’ll surely remember you and your invitation to him.
欢迎美商来北京投资. American businessmen are welcome to make investment in Beijing.
欢迎多提宝贵意见. Your valuable advice is most welcome.
不虚此行 It’s a rewarding trip.
您的日程很紧,我们的会见是否就到此为止. As you have a tight schedule, I will not take up more of your time.
请代我问候...先生 please remember me to Mr.
感谢光临 Thank you so much for coming.
欢迎再来 Hope you’ll come again.
欢迎以后多来北京 Hope you’ll visit Beijing more often.
请留步,不用送了. I will see myself out, please.
多保重 Take care.
祝您一路平安. Have a nice trip.
愿为您效劳。 At your service.
为…举行宴会/宴请 host a dinner/banquet/luncheon in honor of …
欢迎宴会 welcome dinner
便宴 informal dinner
午宴（附有情况介绍或专题演讲等内容） luncheon
便餐 light meal
工作午餐 working luncheon
自助餐 buffet dinner/luncheon
答谢宴会 return dinner
告别宴会 farewell dinner
庆功宴 glee feast
招待会 reception
庆祝中华人民共和国成立四十五周年招待会 Reception Celebrating the 45th Anniversary of the Founding of the People’s Republic of China -
商务交际中闪光的英语口语集锦
2008-11-08
I ve heard so much about you.
好久不见了！
Long time no see.
辛苦了！
You＇ve had a long day. You＇ve had a long flight.
尊敬的朋友们！
Distinguished/Honorable/Respected friends
阁下(多用于称呼大使)
Your Excellency
我代表北京市政府欢迎各位朋友访问北京。
On behalf of the Beijing Municipal government, I wish to extend our warm welcome to the friends who have come to visit Beijing.
对您的大力协助，我谨代表北京市政府表示衷心的感谢。
On behalf of the Beijing Municipal government, I wish to express our heartfelt thanks to you for your gracious assistance.
在北京过得怎么样？
How are you making out in Beijing?
我一定向他转达您的问候和邀请。
I＇ll surely remember you and your invitation to him.
欢迎美商来北京投资。
American businessmen are welcome to make investment in Beijing.
欢迎多提宝贵意见。
Your valuable advice is most welcome.
不虚此行!
Its a rewarding trip!
您的日程很紧,我们的会见是否就到此为止。
As you have a tight schedule, I will not take up more of your time.
请代我问候王先生。
Please remember me to Mr.Wang.
感谢光临！
Thank you so much for coming.
欢迎再来！
Hope you＇ll come again.
欢迎以后多来北京！
Hope you＇ll visit Beijing more often.
请留步，不用送了！
I will see myself out, please.
多保重！
Take care!
祝您一路平安！
Have a nice trip! -
外贸英语大全
2008-11-08
Can we do a barter trade?
咱们能不能做一笔易货贸易呢？
Is it still a direct barter trade?
这还算是一种直接的易货贸易吗？
If you agree to our proposal of a barter trade, we'll give you paper in exchange for your timber.
如果你方同意我们进行易货贸易的建议，我们将用纸与你们交换木材。
Shall we sign a triangle trade agreement?
我们订一个三角贸易协议好吗？
A triangle trade can be carried out among the three of us.
我们三方可进行三角贸易。
Compensation trade is, in fact, a kind of loan.
补偿贸易实际上是一种信贷。
We may agree to do processing trade with you.
我们同意与你们进行来料加工贸易。
If you're interested in leasing trade, please let us know.
如果你们有意做租赁贸易，请告诉我们。
We wonder whether you do counter trade.
我们不知道你们是否做抵偿贸易。
Words and Phrases
trade by commodities 商品贸易
visible trade 有形贸易
invisible trade 无形贸易
barter trade 易货贸易
bilateral trade 双边贸易
triangle trade 三角贸易
multilateral trade 多边贸易
counter trade 对销贸易；抵偿贸易
counter purchase 互购贸易
buy-back 回购贸易
compensation trade 补偿贸易
processing trade 来料加工贸易
assembling trade 来料装配贸易
leasing trade 租赁贸易
in exchange for 用...交换...
trade agreement 贸易协议
We want to develop direct contact with Continental buyers for ourselves.
我们想为自己的公司同欧洲大陆的买主建立起直接的联系。
We see that your firm specializes in Light Industrial Goods, and we are willing to establish business relationship with you.
得知贵公司专门经营轻工业品，我们愿意与贵公司建立业务关系。
We are one of the largest importers of Electric Goods in this city, and we wish to establish business relationship with you.
我们是此地最大的电器进口商之一，愿意与你们建立业务关系。
We are willing to enter into business relationship with your company on the basis of equality and mutual benefit.
我们愿在平等互利的基础上与贵公司建立业务关系。
Our two countries have had trade relations for ten years.
我们两国之间已经有了10年的贸易关系。
We've never had any difficulties with our Chinese partners, and we'd like to make as many new contacts as we can.
和中国同行共事从来没有什么困难，希望今后我们之间尽可能多地建立新的关系。
We have made a very good start in our business with Japan.
我们和日本在业务上有了良好的开端。
Our company is thinking of expanding its business relationship with China.
我公司想扩大与中国的贸易关系。
As is known, we set great store by the trade relationship with the third world countries.
众所周知，我们十分重视同第三世界国家的贸易关系。
We look forward to reactivating our business relationship.
我们盼望我们的业务关系重新活跃起来。
We shall welcome a chance to renew our friendly relationship.
很高兴能有机会来恢复我们的友好关系。
We'll try our best to widen our business relationship with you.
我们将尽力扩大同你们的贸易关系。
We're writing you in order to establish business relationship.
我们写此信是为了与你方建立业务关系。
The arrangement will contribute to cement our pleasant relationship.
此项安排将有助于巩固我们良好的关系。
We're willing to restore our business relationship.
我们希望能恢复贸易关系。
It will be advantageous if steps are taken to resume our business relationship on the basis of mutual benefit.
如果我们采取措施在互利的基础上恢复业务关系，对我们都是有利的。
The depressed market results in the stagnation of trade.
市场萧条导致贸易停滞。
We have been doing quite well in our business, we are willing to open an account with you.
我们的生意一直做得不错，希望能与你们建立帐户往来关系。
Words and Phrases
business association 业务联系，交往
business connection 业务联系
close relationship 密切的关系
closer ties 更密切的关系
to establish(enter into, set up)business relationship 建立业务关系
to continue business relationship 继续业务关系
to present business relationship 保持业务关系
to improve business relationship 改善业务关系
to promote business relationship 促进业务关系
to speed up business relationship 加快业务关系的发展
to enlarge (widen) business relationship 扩大业务关系
to restore (resume) business relationship 恢复业务关系
to interrupt business relationship 中断业务关系
to cement business relationship 巩固业务关系 -
商务英语口语
2008-11-08
1.You may be assured that we shall do our best to execute the order to your satisfaction. 我方会尽力执行贵方的订单，让您满意！
2.We promise to give our best attention to the execution of your order. 我们保证认真执行贵方的订单，敬请放心。
3.We regret that owning to the shortage of stocks we are unable to fill your order.
由于存货短缺，很遗憾，我方无法供应贵方所需货品。
4.We feel great regretful that we can no longer supply the goods your ordered as the production has been discontinued since last August. 很抱歉，我们不能向贵方提供所订货品，因为从去年8月起，该产品就已经停止了生产。
5.It is hard for us supply the amount you need. 我方很难提供你们所需的量。
6.It is impossible for us to supply 3,000 sets for the time being. 目前我方无法向贵方提供300套。
7.At present, we can not undertake to entertain your order owning to the uncertain availability of raw materials. 我方无法确定原料供应量是否充足，所以目前我们不能接受贵方订单。
8.We regret that we are unable to meet your requirement for the time being as orders has been full booked. 货物已经全部订出，目前我方无法满足贵方要求。
9.We are sorry to inform you that we are not able to supply these articles for the moment.很抱歉，这些商品我们暂时不能供应。
10.We are too heavily committed to be able to entertain fresh orders. 向我们订货的人实在是太多了，我们不能再接新的订单了！11.We have accepted your order of June 10th for 300 typewriters. 我方已接受贵方6月10日关于300台打字机的订单12.We acknowledge your order of May 5th for 100 units motorcycle P180. 我方接受你方5月5日100台P180的摩托车的订单
13.We have decided to accept your order in spite of the current shortage of the goods. 尽管现在供应非常紧张，但我方还是接受你方的订单。
14.We have now decided to supply you with all the parts as itemized in your order and are going to apply to the government agencies concerned for export license. 我方现决定向贵方提供贵方所订购的所有部件并准备向政府有关部门申请出口许可证
15.We thank you for your order of May 20th and now supply you with 2,000 ties No.235. 感谢贵方5月20日的订单，现向贵方提供编号为235的领带2,000条。 -
How to Be Happy
2008-11-08
Relax. Don’t take yourself too seriously. Happiness is largely a choice. Feel gratitude for all of the good in your life.
放松。把自己看得轻一点。快乐在很大程度上，是一种选择。为你生命中所拥有的美好，心怀感激吧。
Smile. Once you have enough to pay for life’s basics think to yourself: “I’ve won.” Happiness is contagious: find someone who is happy and stand close to them.
微笑。一旦你能满足自己的基本生活需求了，就在心里对自己说：“我赢了。”快乐是可以传染的：所以找些快乐的人，然后向他们靠拢。
Play. Create. Happiness is attainable. Slow down and enjoy the scenery. Be spontaneous. Happiness is perched on your windowsill, invite it in.Success is not the key to happiness; happiness is the key to success. Surround yourself with positive, life-affirming people.
玩。创造。幸福是可以通过努力获得的。放慢脚步，去欣赏沿途的风景，要发自内心的去做。快乐就栖息在你的窗槛上，把它请进来吧。成功不是快乐的关键；而快乐却是成功的关键。争取让在你身边的人都是些积极而又有肯定生活态度的人。
Make others happy. Have big dreams. Enjoy the journey. Grab every single morsel of happiness which comes your way. Be on the look out for moments of pleasure and wonder. 让他人快乐。拥有远大的理想。享受你的旅途。抓住旅途中点滴的快乐，珍惜每个开心和奇迹的瞬间。
Take care of your body. Be happy right here, right now, while working towards a better tomorrow. Forget about the Joneses. Forgive. Do for others. Become absorbed in activities that cause you to enter the “flow” state: that state where you forget yourself, lose track of time, and stop worrying. Develop the habit of positive self-talk. Plant a beautiful garden善待自己的身体。开心点，就在此时，此地，与此同时，也为了一个更美好的明天努力。安心过自己的生活，不做无谓的攀比。学会原谅，帮助他人。积极投入得去参加活动，它们会让你进入一种“流动”的状态：在这种状态里，你会忘了自己，忘了时间，也停止焦虑。养成积极的自我暗示的习惯。修一个漂亮的花园。
Get sunlight and fresh air. Engage your mind in a puzzle: jigsaw puzzles, sudokus, or crossword puzzles. Listen to music. Make music. Quiet your mind chatter. 享受阳光和新鲜的空气。玩游戏：拼图游戏，数独游戏或填字游戏。听听音乐，玩玩音乐，让你的思绪安静下来
Be curious. Engage in novel activities. Take on new skills. Learn new things. Think back to when you’ve been happiest: what were you doing? Create satisfying, meaningful connections with other people. Practice deep breathing. Savor small authentic moments that bring you contentment. Happiness is a state of mind. Have a small pleasure to look forward to every day: coffee out on the patio, going through a favorite magazine, visiting a beloved friend, baking cookies . . . Search for the sacred in the ordinary. Do a cartwheel when nobody’s looking. Take George Eliot’s declaration to heart: “It is never too late to be what you might have been.”参与新奇的事物：学习新技能，接触新鲜事物。当你觉得自己是最快乐，最幸福的时候，回顾一下过去：回想你通常在做什么的时候 ，会感到快乐？与别人创建一种令人满足的，有意义的联系。练习深呼吸。尽情享受那些给你带来满足感的真实时刻。快乐是精神上的一种境界。每天都期待一点小幸福，去院子里喝喝咖啡，浏览一本自己喜欢的杂志，拜访自己喜欢的好友，享受自己喜欢的曲奇… -
口语
2008-8-30
1.She never showed up.她一直没露面。
Did everyone you invited show up?
你邀请的人都来了吗？
It was eleven o’clock when he finally showed up.他最后露面时，已经11点钟了。
2.That’s not like him.这不像他的风格。
3.I couldn’t get through.电话打不通。
I tried calling you several times yesterday but I couldn’t get through(to you).昨天我给你打了几次电话，可是都打不通。
I tried to telephone you but I couldn’t get through.我设法打电话给你，但是打不通。
4.I got sick and tried of hotels.我讨厌旅馆。
I’m sick and tired of your complaints;be quiet.
我已经听厌了你的抱怨，别说了吧。
I’m sick and tired of my monotonous life.
我对自己的单调生活感到厌倦。
5.Be my guest.别客气/请便。
6.Can you keep an eye on my bag?
帮我看一下包好吗？
Can you keep an eye on the baby while I go shopping?你能否在我上街买东西的时候照看一下这孩子？
7.Let’s keep in touch.让我们保持联系。
Are you in touch with him now?
你现在和他有联系吗？
He is now out of touch with his old friends.
他现在已经没有和他过去的朋友联系了。
I try to keep in touch with current events by reading the newspapers.
我经常读报以尽量了解时事。
8.Let’s call it a day.我们今天到此为止。
After forty years teaching English he thinks it’s time to call it a day.他教英语四十年，认为该结束了/退休了。
9.I couldn’t help(避免；阻止)it.我没办法。
We couldn’t help the accident.
我们未能防治事故发生。
Don’t make it any worse than you can help.
尽量不要把事情弄得更糟。
10.Something’s come up.有点事。
I’ll let you know if anything comes up.
如果发生了什么事，我会让你知道。
A chance may come up soon.
一个机会可能会很快出现。
11.Let’s get to the point.让我们来谈重点。
I’m in a hurry,so get to the point.
我的时间很紧，因此请扼要地谈一下关键问题。
The speaker kept wandering off/away from the point.演讲的人老是走题。
Let's stop discussing terivial details and come/get to the point.
咱们别再谈琐碎细节了，说正事吧。
12.Keep that in mind.记住那件事。
We have no vacancies now, but we will certainly bear you application in mind.我们目前没有空缺，但是我们一定记住你申请的事。(拒绝应聘的套话之一)
Are you clear in your own mind what you ought to do.你自己是否清楚改做什么。
It'll soon go out of mind.
这件事很快就会被忘记。
13.That was a close call.太危险了/千钧一发。
That was a close call.We nearly hit that car.
真是好险啊，我们差点撞上那辆汽车。
14.I’ll be looking forward to it.我将期待这一天。
We are looking forward to our vacation.
我们盼望着假期的到来。
I look forward toreceiving your reply.
我期待着收到你的答复。
15.Chances are slim.机会很小。
Their chances of winning are slim.
他们取胜的机会很渺茫。
16.Far from it.一点也不。
Far from being angry,he’s delighted.
他一点也不生气，还很高兴。
The problem si far from easy.
这问题绝非易事。
Your account is far from true/the truth.
你说的根本不是事实。
17.I’m behind in my work.
我工作进度落后了。
He’s behind the rest of the class in reading.
他在阅读方面不如班上其他同学。
Britain is behind Japan in developing modern technology.在发展现代技术方面，英国落后于日本。
18.It’s a pain in the neck.
那真是麻烦/棘手的事。
She’s such a pain in the neck。
她是个如此讨厌的人。
It’s a pain in the neck having to meet them at the airport.必须到机场接他们，真讨厌。
19.We are in the same boat.我们处境相同。
We are in the same boat；we both failed the exam.我们都一样，考试都没及格。
If you lose you job I’ll lose mine,so we are in the same boat。如果你失去工作，我也会失去的，所以我们处境相同。
20.My mouth is watering.我在流口水。
The sight of the food made my mouth water.
看见食物，我就垂涎欲滴。
21.What do you recommend?你推荐什么？
He recommended me for the post of principal.他举荐我担任校长。
I can recommed their pizza.那家店的比萨饼值得推荐。
22.I ache all over.我全身酸痛。
The news spread all over the world.
这消息传遍全世界。
23.I have a runny nose.我流鼻涕。
It’s out of the question.这是不可能的。
She knew that a vocation this year was out of the question.她知道今年不可能有假期。
24。Clearly their victory is out of the question.
很显然，他们是不可能获胜的。
25.Do you have any openings?
你们有空缺吗？
26.It doesn’t make any difference.没什么差别/无所谓。
Flowers make no/a lot of difference to a room.一个房间里有没有鲜花并没有/有很大的差别。
It doesn’t make much/any/the least difference to me what you do.你干什么对我没有多大/任何/丝毫关系。
When you’ra learning to drive’having a good teacher makes all the difference.初学驾驶如有好的教师指导，差别很大。
A hot bath makes all the difference in the morning.上午洗个热水澡能让人精神振奋。
27.I’m fed up with him.我受够他了。
I won’t wait any longer-I’m fed up.
我腻了，不想再等了。
She is very fed up about it.他对此非常不满。
28.You can count on us.你可以相信我们。
You can’t count on Tom being punctual.
你不要指望汤姆会守时。
She counted on us to help her.
她指望我们帮助她。
29.It dosen’t work.坏了/不动了。
I don’t know how to work the machine.我不懂得怎样使这部机器运转/不知道怎样用这台机器。
I think the teacher works us too hard.我觉得老师害得我们太苦了。
Don’t work your employees to death.
别把你的雇员都累死。
30.It’s better than nothing.
总比什么都没有好。
There’s nothing like a cup of tea when you’re thirsty.当你口渴时，没有什么东西比一杯茶更好了。
Nothing gives me more pleasure than learning than learning English.再也没有什么比学英语更让我高兴的事了。
There’s nothing interesting in the newspaper.
报纸上没有什么有趣的新闻。
31.Think nothing of it.别挂在心上。
32.I’m not myself today.我今天心神不宁。
33.I have a sweet tooth.我喜欢吃甜食。
34.I can’t express myself very well in English.我不能用英语很好的表达自己的意思。
Express your ideas clearly to me.
把你的构想向我说清楚。
I can’t express hao happy I am that you have come.我无法说出你来了我有多么高兴。
35.For the time being.暂时；暂且；目前
This will do for the time being.
暂时这样就行了。
You’ll have your own office soon but for the time being you’ll have to share one.你很快就有自己的办公室了，不过暂时还得和别人合用一间。（富有成效的激励方法之一）
I’ll let you keep the book for the time being,but I’ll want it back next week.这本书我暂时借给你，不过下星期我就要跟你要回来。
36.This milk has gone bad.这牛奶变质了。
This is a very bad performance.这是一次非常糟糕的演出。
The recent rain has had a bad effect on the crops.最近那场雨对庄稼的影响不好。
He came at a bad time.他来的不是时候。
Bad habits are easily formed.
坏习惯容易养成。
37.Don’t beat around the bush.别拐弯抹角/旁敲侧击/兜圈子。
Tell me the truth,don’t beat around the bush.
实话告诉我，别兜圈子。
Stop baeting around the bush and tell me who won.不要东拉西扯，告诉我谁赢了。
38.It’s up in the air.尚未确定/悬而未决。
Change is in the air.人们感觉到即将发生变革。
The question hung in the air.这个问题仍悬而未决。
39.Math is beyond me.我对数学无能为力。
What you said is beyond me.你说的话我无法理解/我不明白你在说什么。
He has gone far beyond me in learning.
他在学问上超过我。
How people design computer games is beyond me.我不懂得电脑游戏是怎么设计的。
40.It slipped my mind.我忘了。
Her name has slipped from my mind.
我想不起她的名字了。
I’m sorry I forgot your birthday;it completely slipped my mind.我很抱歉忘了你的生日，我完全不记得了。
41.You can’t please everyone.你不可能讨好每一个人/面面俱到。
Our main aim is to please the customers.
我们的目的是让顾客满意。
He’s very hard/difficult man to please.
他是一个很难讨好的人。
42.I’m working on it.我正在努力。
He is working on a book about the Vietnam War.他正在写一本关于越战的书。
43.You bet!当然！
44.I can’t come up with it.我做不到/我想不出来。
You’ve come up with a good idea.
你想出来的主意好极了。
He could always come up with a reason for them to linger another month.他总能想出个理由来让他们再耽误上一个月。
45.Drop me a line.写封信给我。
Just a short line to say thanks.
只言片语聊表心意。
46.Are you pulling my leg?你在开我玩笑吧？
Don’t take any notice of what he says-he’s pulling your leg.别理他，他在开你玩笑。
47.Sooner or later.迟早会的。
48.I’ll keep ny ears open.我会留意的。
68.It isn’t much.那是微不足道的。
49.Neck and neck.不分上下。
The two contestants are neck and neck with 20 points each.比赛双方各20分，打成平局。
50.I’m feeling under the weather.我觉得不舒服/精神不好/情绪低落。
She’s been a bit under the weather recently.
她近来身体不好。 -
奥运英语名言警句
2008-8-30
1. The Olympic motto is "Higher, Faster, Stronger."
奥林匹克的格言是“更高，更快，更强”。
2. The most important thing in the Olympic Games is not to win but to participate.奥林匹克运动会重在参与而不是取胜
3. Taking drugs before the Games is considered cheating and against sportsmanship.赛前服用药物被视为作弊，且违背运动精神。
4. The Olympic oath encourages athletes, coaches, and officials to observe the rules and to follow the spirit of sportsmanship.奥运会誓言鼓励运动员、教练员和裁判员遵守规则，发扬体育精神。
5. Mutual understanding, friendship, unity and fair play.
相互了解、友谊、团结和公平竞争。
6. The Olympic Games help promote a better and more peaceful world.奥林匹克运动会有助于实现一个更美好、更安宁的世界。
7. The most important thing in the Games is not the triumph but the struggle; not to have conquered but to have fought well.比赛中最重要的不是胜利，而是奋斗；不是征服，而是奋力拼搏。World record Record holder纪录创造者
8. By undergoing the stress and strain of tough competition, the athletes grow in strength, endurance and discipline.
在经历了激烈竞争的压力与紧张之后，运动员在力量、耐力和纪律方面都有提高。
9. The athletes must learn to respect and to cooperate with people from many nations during the Games.
在比赛中，运动员必须学会尊重并与来自许多国家的人们合作。
10. After the hard training of a life time, every athlete deserves a medal in the Games, no matter whether he won or not.经过长时间的艰苦训练，在奥运会上无论成败，每个运动员都应获得一枚奖牌。
11. Team-work is essential to a football match.
足球比赛最重要的是团队合作。
12. My victory owes to my coach’s patient instructions and the support from my family and friends.我的胜利应归功于教练耐心的指导以及家人和朋友的支持。
13. The lighting and extinguishing of the Olympic Flame symbolizes the opening and closing of the Olympics.
奥运圣火的点燃与熄灭象征着奥运会的开幕与闭幕。
14. The purpose of passing the Olympic torch by way of relay was to spread the Olympic spirit and make the seeds of peace and friendship root, grow, bloom and bear fruits in more countries.用接力跑的方式传递圣火，目的在于传播奥林匹克精神，使和平和友谊的种子在更多的国家扎根、生长、开花和结果。
15. Baron de Coubertin drafted the athlete’s vows himself.
德•顾拜旦爵士亲自起草了运动员宣誓词。
16. The five rings represent the close unity and friendly meeting at the Olympics between athletes from five continents.五环相连象征着五大洲的运动员紧密团结及在奥运会上友好相聚。17. The most important thing is to participate.重在参
18. The Games have many of the qualities that the ancient Greeks were trying to encourage, all those centuries ago.奥运会展示了多个世纪之前的古希腊人试图提倡的许多品质。
1.What do the five interlocked rings stand for?（奥运的五环标志是什么含义?）
Africa, American, Asia, Australia and Europe./the five continents.（非洲，美洲，亚洲，大洋州和欧洲/五大洲）
2.What is the most important thing in the Olympic Games?（奥林匹克运动会的信条是什么？）
“not to win but to take part”（重要的不是取胜，而是参与）
3.What is the Olympic Spirit?什么是奥运精神?
The Olympic Spirit is the spirit of mutual understanding, friendship, solidarity and fair play. （奥运精神是：理解, 友爱, 团结和公平）
4.In what sports do we Chinese do best?（中国人最擅长哪些运动项目？）(羽毛球), Diving(跳水), Table tennis(乒乓球), Weightlifting(举重) 5.What is The official emblem of Beijing 2008?(2008年北京奥运会的官方会徽是什么样的？)
"ChinesIOC= the international Olympic committee
COC=the Chinese Olympic committee
OC=Olympic charter 奥林匹克宪章
BJ 2008 ōBC=Beijing 2008 olympic games bit committee
Olympic torch relay奥运火炬接力
Moto口号Logo标志The Olympic mascot 奥林匹克吉祥物
Green Olympics People Olympics人文奥运
High-tech Olympics 科技奥运
Spirit of the Olympic movement奥运精神
Swifter higher and stronger更快更高更强
To popularize the sports普及体育运动
To enhance people’s physic 提高人民身体素质
Olympic village奥运村Olympic rings奥运五环
Olympic theme奥运会歌 -
实用会计英语
2008-8-30
一、资产类 Assets
流动资产 Current assets
货币资金 Cash and cash equivalents
1001 现金 Cash
1002 银行存款 Cash in bank
1009 其他货币资金 Other cash and cash equivalents
'100901 外埠存款 Other city Cash in bank
'100902 银行本票 Cashier's cheque
'100903 银行汇票 Bank draft
'100904 信用卡 Credit card
'100905 信用证保证金 L/C Guarantee deposits
'100906 存出投资款 Refundable deposits
1101 短期投资 Short-term investments
'110101 股票 Short-term investments - stock
'110102 债券 Short-term investments - corporate bonds
'110103 基金 Short-term investments - corporate funds
'110110 其他 Short-term investments - other
1102 短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
1111 应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
1121 应收股利 Dividend receivable
1122 应收利息 Interest receivable
1131 应收账款 Account receivable
1133 其他应收款 Other notes receivable
1141 坏账准备 Bad debt reserves
1151 预付账款 Advance money
1161 应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
1201 物资采购 Supplies purchasing
1211 原材料 Raw materials
1221 包装物 Wrappage
1231 低值易耗品 Low-value consumption goods
1232 材料成本差异 Materials cost variance
1241 自制半成品 Semi-Finished goods
1243 库存商品 Finished goods
1244 商品进销差价 Differences between purchasing and selling price
1251 委托加工物资 Work in process - outsourced
1261 委托代销商品 Trust to and sell the goods on a commission basis
1271 受托代销商品 Commissioned and sell the goods on a commission basis
1281 存货跌价准备 Inventory falling price reserves
1291 分期收款发出商品 Collect money and send out the goods by stages
1301 待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
1401 长期股权投资 Long-term investment on stocks
'140101 股票投资 Investment on stocks
'140102 其他股权投资 Other investment on stocks
1402 长期债权投资 Long-term investment on bonds
'140201 债券投资 Investment on bonds
'140202 其他债权投资 Other investment on bonds
1421 长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves
1431 委托贷款 Entrust loans
'143101 本金 Principal
'143102 利息 Interest
'143103 减值准备 Depreciation reserves
1501 固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
1502 累计折旧 Accumulated depreciation
1505 固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
1601 工程物资 Project goods and material
'160101 专用材料 Special-purpose material
'160102 专用设备 Special-purpose equipment
'160103 预付大型设备款 Prepayments for equipment
'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate
1603 在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
1605 在建工程减值准备 Construction-in-process depreciation reserves
1701 固定资产清理 Liquidation of fixed assets
1801 无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
1805 无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
1815 未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
1901 长期待摊费用 Long-term deferred and prepaid expenses
1911 待处理财产损溢 Wait deal assets loss or income
'191101待处理流动资产损溢 Wait deal intangible assets loss or income
'191102待处理固定资产损溢 Wait deal fixed assets loss or income
二、负债类 Liability
短期负债 Current liability
2101 短期借款 Short-term borrowing
2111 应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
2121 应付账款 Account payable
2131 预收账款 Deposit received
2141 代销商品款 Proxy sale goods revenue
2151 应付工资 Accrued wages
2153 应付福利费 Accrued welfarism
2161 应付股利 Dividends payable
2171 应交税金 Tax payable
'217101 应交增值税 value added tax payable
'21710101 进项税额 Withholdings on VAT
'21710102 已交税金 Paying tax
'21710103 转出未交增值税 Unpaid VAT changeover
'21710104 减免税款 Tax deduction
'21710105 销项税额 Substituted money on VAT
'21710106 出口退税 Tax reimbursement for export
'21710107 进项税额转出 Changeover withnoldings on VAT
'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
'21710109 转出多交增值税 Overpaid VAT changeover
'21710110 未交增值税 Unpaid VAT
'217102 应交营业税 Business tax payable
'217103 应交消费税 Consumption tax payable
'217104 应交资源税 Resources tax payable
'217105 应交所得税 Income tax payable
'217106 应交土地增值税 Increment tax on land value payable
'217107 应交城市维护建设税 Tax for maintaining and building cities payable
'217108 应交房产税 Housing property tax payable
'217109 应交土地使用税 Tenure tax payable
'217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
'217111 应交个人所得税 Personal income tax payable
2176 其他应交款 Other fund in conformity with paying
2181 其他应付款 Other payables
2191 预提费用 Drawing expense in advance
其他负债 Other liabilities
2201 待转资产价值 Pending changerover assets value
2211 预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
2301 长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
2311 应付债券 Bonds payable
'231101 债券面值 Face value, Par value
'231102 债券溢价 Premium on bonds
'231103 债券折价 Discount on bonds
'231104 应计利息 Accrued interest
2321 长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
2331 专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
2341 递延税款 Deferral taxes
三、所有者权益类 OWNERS' EQUITY
资本 Capita
3101 实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
3103 已归还投资 Investment Returned
公积
3111 资本公积 Capital reserve
'311101 资本(或股本)溢价 Cpital(or Stock) premium
'311102 接受捐赠非现金资产准备 Receive non-cash donate reserve
'311103 股权投资准备 Stock right investment reserves
'311105 拨款转入 Allocate sums changeover in
'311106 外币资本折算差额 Foreign currency capital
'311107 其他资本公积 Other capital reserve
3121 盈余公积 Surplus reserves
'312101 法定盈余公积 Legal surplus
'312102 任意盈余公积 Free surplus reserves
'312103 法定公益金 Legal public welfare fund
'312104 储备基金 Reserve fund
'312105 企业发展基金 Enterprise expension fund
'312106 利润归还投资 Profits capitalizad on return of investment
利润 Profits
3131 本年利润 Current year profits
3141 利润分配 Profit distribution
'314101 其他转入 Other chengeover in
'314102 提取法定盈余公积 Withdrawal legal surplus
'314103 提取法定公益金 Withdrawal legal public welfare funds
'314104 提取储备基金 Withdrawal reserve fund
'314105 提取企业发展基金 Withdrawal reserve for business expansion
'314106 提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
'314107 利润归还投资 Profits capitalizad on return of investment
'314108 应付优先股股利 Preferred Stock dividends payable
'314109 提取任意盈余公积 Withdrawal other common accumulation fund
'314110 应付普通股股利 Common Stock dividends payable
'314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)
'314115 未分配利润 Undistributed profit
四、成本类 Cost
4101 生产成本 Cost of manufacture
'410101 基本生产成本 Base cost of manufacture
'410102 辅助生产成本 Auxiliary cost of manufacture
4105 制造费用 Manufacturing overhead
材料费 Materials
管理人员工资 Executive Salaries
奖金 Wages
退职金 Retirement allowance
补贴 Bonus
外保劳务费 Outsourcing fee
福利费 Employee benefits/welfare
会议费 Coferemce
加班餐费 Special duties
市内交通费 Business traveling
通讯费 Correspondence
电话费 Correspondence
水电取暖费 Water and Steam
税费 Taxes and dues
租赁费 Rent
管理费 Maintenance
车辆维护费 Vehicles maintenance
油料费 Vehicles maintenance
培训费 Education and training
接待费 Entertainment
图书、印刷费 Books and printing
运费 Transpotation
保险费 Insurance premium
支付手续费 Commission
杂费 Sundry charges
折旧费 Depreciation expense
机物料消耗 Article of consumption
劳动保护费 Labor protection fees
季节性停工损失 Loss on seasonality cessation
4107 劳务成本 Service costs
五、损益类 Profit and loss
收入 Income
业务收入 OPERATING INCOME
5101 主营业务收入 Prime operating revenue
产品销售收入 Sales revenue
服务收入 Service revenue
5102 其他业务收入 Other operating revenue
材料销售 Sales materials
代购代售
包装物出租 Wrappage lease
出让资产使用权收入 Remise right of assets revenue
返还所得税 Reimbursement of income tax
其他收入 Other revenue
5201 投资收益 Investment income
短期投资收益 Current investment income
长期投资收益 Long-term investment income
计提的委托贷款减值准备 Withdrawal of entrust loans reserves
5203 补贴收入 Subsidize revenue
国家扶持补贴收入 Subsidize revenue from country
其他补贴收入 Other subsidize revenue
5301 营业外收入 NON-OPERATING INCOME
非货币性交易收益 Non-cash deal income
现金溢余 Cash overage
处置固定资产净收益 Net income on disposal of fixed assets
出售无形资产收益 Income on sales of intangible assets
固定资产盘盈 Fixed assets inventory profit
罚款净收入 Net amercement income
支出 Outlay
业务支出 Revenue charges
5401 主营业务成本 Operating costs
产品销售成本 Cost of goods sold
服务成本 Cost of service
5402 主营业务税金及附加 Tax and associate charge
营业税 Sales tax
消费税 Consumption tax
城市维护建设税 Tax for maintaining and building cities
资源税 Resources tax
土地增值税 Increment tax on land value
5405 其他业务支出 Other business expense
销售其他材料成本 Other cost of material sale
其他劳务成本 Other cost of service
其他业务税金及附加费 Other tax and associate charge
费用 Expenses
5501 营业费用 Operating expenses
代销手续费 Consignment commission charge
运杂费 Transpotation
保险费 Insurance premium
展览费 Exhibition fees
广告费 Advertising fees
5502 管理费用 Adminisstrative expenses
职工工资 Staff Salaries
修理费 Repair charge
低值易耗摊销 Article of consumption
办公费 Office allowance
差旅费 Travelling expense
工会经费 Labour union expenditure
研究与开发费 Research and development expense
福利费 Employee benefits/welfare
职工教育经费 Personnel education
待业保险费 Unemployment insurance
劳动保险费 Labour insurance
医疗保险费 Medical insurance
会议费 Coferemce
聘请中介机构费 Intermediary organs
咨询费 Consult fees
诉讼费 Legal cost
业务招待费 Business entertainment
技术转让费 Technology transfer fees
矿产资源补偿费 Mineral resources compensation fees
排污费 Pollution discharge fees
房产税 Housing property tax
车船使用税 Vehicle and vessel usage license plate tax(VVULPT)
土地使用税 Tenure tax
印花税 Stamp tax
5503 财务费用 Finance charge
利息支出 Interest exchange
汇兑损失 Foreign exchange loss
各项手续费 Charge for trouble
各项专门借款费用 Special-borrowing cost
5601 营业外支出 Nonbusiness expenditure
捐赠支出 Donation outlay
减值准备金 Depreciation reserves
非常损失 Extraordinary loss
处理固定资产净损失 Net loss on disposal of fixed assets
出售无形资产损失 Loss on sales of intangible assets
固定资产盘亏 Fixed assets inventory loss
债务重组损失 Loss on arrangement
罚款支出 Amercement outlay
5701 所得税 Income tax
以前年度损益调整 Prior year income adjustment
consistency 一贯性 substance over form 实质重于形式
materiality 重要性 prudence 谨慎性
current asset 流动资产 non-current asset 非流动资产
round it up, round it down 四舍五入 contingent liability 或有负债
creditor 债权人 rendering of service 提供劳务 royalties 版税
bonus share 分红股 redempte share 赎回股份 debenture 债券
credit 贷方 depreciation 折旧 residual value 剩余价值
accounting treatment 会计处理 accrual concept 权责发生制概念
net book value 账面净值 straight line method 直线法
carrying amount 资产净值（资产－累计折旧－减值）
rule of thumb 经验法 contribution margin 边际贡献
deferred income 递延收入 finance lease 融资租赁
cash equivalents 现金等价物 operating lease 经营租赁
capital appreciation 资本增值 amortization 分摊
incremental budget 增量预算 zero based budget 零基预算
continuous budget 滚动预算 deferred tax 递延税款
permanent difference 永久性差异 timing difference 时间性差异
flow through method 应付税款法
events after balance sheet date 资产负债表日后事项
return on investment (ROI) 投资回报率
profit before interest and tax 息税前利润
profit margin 利润率 retrospective application 追溯调整法
prospective application 未来适用法