四、管理類

　　資本 capital

　　Land , labor and capital are all productive of wealth .

　　土地、勞動和資本都能創(chuàng)造財富。

　　債券 bond

　　The eight-year bond will bear annual interest of 10.5% .

　　這種8年期的債券年利率為10.5%。

　　預算 budget

　　This budget will have a net expansionary effect on the economy .

　　本預算對經(jīng)濟的發(fā)展最終會有促進作用。

　　沒收 confiscate

　　The copyright administrative authorities may confiscate their illegal income or impose a fine on them .

　　由著作權(quán)行政管理部門給予沒收非法所得、罰款等行政處分。

　　撥款 appropriate

　　The legislature appropriated funds for the university .

　　立法機關(guān)撥款作為大學經(jīng)費。

　　公司 corporation

　　It takes brains to administer upon a large corporation .

　　管理一家大公司需要智慧。

　　貿(mào)易順差 active trade balance

　　We also have faced a serious problem of active trade balance which has lasted for 14 years began from year 1994 and is presenting an enlarging trend recently .

　　自1994年以來，我國已經(jīng)保持了14年的貿(mào)易順差，并且呈現(xiàn)出不斷擴大的態(tài)勢。

　　貿(mào)易逆差 adverse trade balance

　　The total trade volume in imports and exports of mineral products reached US$160 billion in 2003 in China with the adverse trade balance growing .

　　伴隨著貿(mào)易逆差的不斷擴大，2003年中國進出口礦產(chǎn)品貿(mào)易總額達1600億美元。

　　審計員、查帳員 auditor

　　The audit report has been used to influence the auditor's legal liability .

　　審計報告對審計人員的法律責任同樣會產(chǎn)生重要影響。

　　資產(chǎn)負債表 balance sheet

　　Cash is listed first in the balance sheet , because it is the most liquid of all current assets .

　　在所有的資產(chǎn)中，現(xiàn)金最具有流動性，因此，它作為流動資產(chǎn)的第一項列示于資產(chǎn)負債表上。

　　便宜貨 bargain

　　Sometimes I like hunting a bargain at Taobao.com .

　　有時候我喜歡在淘寶網(wǎng)上淘便宜貨。

　　董事會 hoard of directors

　　The Board of Directors has approved the decision unanimously .

　　董事會成員一致批準了該項決定。

　　盈虧表 bottom line

　　These small promotions were costly and they did nothing to increase his bottom line .

　　這些小規(guī)模的促銷活動成本很高，而且對增加他的最終效益沒什么貢獻。

　　生意興隆 brisk

　　Rices are stable and the market is brisk .

　　物價穩(wěn)定，市場繁榮。

　　泡沫經(jīng)濟 bubble economy

　　Bubble economy usually starts with false prosperity and ends in a breakout of crises .

　　泡沫經(jīng)濟通常以虛假繁榮開始，以危機爆發(fā)告終。

　　商業(yè)重組 business restructuring

　　With the globalization of market competition , enterprises must adapt to changing demand and continuous changes in personality , and provide fast and efficient software support for enterprise business restructuring and development to improve collaboration efficiency and its competitiveness .

　　隨著市場競爭的全球化，企業(yè)必須適應千變?nèi)f化的個性需求和持續(xù)的變革，并對企業(yè)業(yè)務的重組和發(fā)展提供快速高效的軟件支持，以提高協(xié)同工作效率和自身競爭力。

　　貨物清單 cargo manifest

　　Arriving cargo should be reconciled against information on the cargo manifest .

　　被裝運后將要離岸的貨物應該與貨物單的信息相符。

　　商品展銷會 commodities fair

　　The Chinese export commodities fair offers an opportunity to meet many current friends in one place for business discussion , and to meet new friends that will open new business relationships .

　　中國出口商品交易會提供了一個機會，讓我們在一個地方會見很多老朋友，商洽業(yè)務;又可遇見新朋友，開創(chuàng)新的貿(mào)易關(guān)系。

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