四、管理类

　　资本 capital

　　Land , labor and capital are all productive of wealth .

　　土地、劳动和资本都能创造财富。

　　债券 bond

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

　　这种8年期的债券年利率为10.5%。

　　预算 budget

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

　　本预算对经济的发展最终会有促进作用。

　　没收 confiscate

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

　　由著作权行政管理部门给予没收非法所得、罚款等行政处分。

　　拨款 appropriate

　　The legislature appropriated funds for the university .

　　立法机关拨款作为大学经费。

　　公司 corporation

　　It takes brains to administer upon a large corporation .

　　管理一家大公司需要智慧。

　　贸易顺差 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年以来，我国已经保持了14年的贸易顺差，并且呈现出不断扩大的态势。

　　贸易逆差 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 .

　　伴随着贸易逆差的不断扩大，2003年中国进出口矿产品贸易总额达1600亿美元。

　　审计员、查帐员 auditor

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

　　审计报告对审计人员的法律责任同样会产生重要影响。

　　资产负债表 balance sheet

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

　　在所有的资产中，现金最具有流动性，因此，它作为流动资产的第一项列示于资产负债表上。

　　便宜货 bargain

　　Sometimes I like hunting a bargain at Taobao.com .

　　有时候我喜欢在淘宝网上淘便宜货。

　　董事会 hoard of directors

　　The Board of Directors has approved the decision unanimously .

　　董事会成员一致批准了该项决定。

　　盈亏表 bottom line

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

　　这些小规模的促销活动成本很高，而且对增加他的最终效益没什么贡献。

　　生意兴隆 brisk

　　Rices are stable and the market is brisk .

　　物价稳定，市场繁荣。

　　泡沫经济 bubble economy

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

　　泡沫经济通常以虚假繁荣开始，以危机爆发告终。

　　商业重组 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 .

　　随着市场竞争的全球化，企业必须适应千变万化的个性需求和持续的变革，并对企业业务的重组和发展提供快速高效的软件支持，以提高协同工作效率和自身竞争力。

　　货物清单 cargo manifest

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

　　被装运后将要离岸的货物应该与货物单的信息相符。

　　商品展销会 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 .

　　中国出口商品交易会提供了一个机会，让我们在一个地方会见很多老朋友，商洽业务;又可遇见新朋友，开创新的贸易关系。

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