1．发动一次广告攻势 launch an advertising 2. 投产 put into operation 4. 股份转让 assign
5. 优先购买权 the ferst refusal 60.
61. 我们正就联合研发这一装置与一家在加州工商局注册的美
国企业进行谈判。由于知识产权问题，迄今谈判尚未取得重大进展。
We are negotiating over the joint R & D of this device with
仪器设备 1,000,000 Equipment 减去累计折 175,000 Less: Accumulated depreciation 剩余价值 825,000 Less: Accumulated depreciation
车辆 45,000 Vehicles
减去累计折旧 40,000 Less: Accumulated depreciation 剩余价值 5,000 3. 岗位描述 job description
a US MNE (multinational enterprise) registered with the Business Administration of California, owing to intellectual property right issues, so far, no substantial progress has been made at the negotiation.
Directions: Write the Chinese equivalents right beside the
English items in the following Balance Sheet/ Statement of Cash Flows . You don’t need to write the amount on the right side.
财务报表： 案例1：
The Williamsburg Company 资产负债表
（截止至1997年12月31日）
_________________________________________________________________ 资产
流动资产：
货币资金 181,000 Cash
6个月存单 50,000 ( six-month maturity ) 应收账款 1,389,000 Accounts receivable 存货 2,375,000 Merchandise inventory 待摊费用 36,000 Prepaid expenses 流动资产合计 4,031,000 Total current assets
非流动资产：Long-term investments 长期投资：
土地（为未来使用而持有）1,000,000 Land ( held for future use )
资产、厂房与设备 Property, plant & equipment
土地 2,000,000 Land 房屋 3,000,000 Buildings 减去累计折 1,250,000 Less: Accumulated depreciation 剩余价值 1,750,000 固定资产 4,580,000 Total property, plant, & equipment
无形资产：Intangible assets
专利发明 40,000 Patents on inventions
其他非流动资产：Other assets
长期应收款 850,000 Long-term receivables ( due 2003 ) 总资产： 10,501,000 Total assets
负债与所有者权益Current liabilities 流动负债：Accounts payable
应付账款 2,100,000 Accounts payable 应交税费 900,000 Taxes payable 应付职工薪酬 500,000 Salaries payable 预收款项 400,000 Unearned revenues 一年内到期的非流动负债 100,000 Current portion of mortgage payable
流动负债合计 4,000,000 Total current liabilities
非流动负债：Long-term liabilities
长期借款 1,500,000 Mortgage payable ( due 2006 )
负债合计 5,500,000 Total liabilities 所有者权益：Stockholders’ equity
股本 4,000,000 Capital stock
未分配利润 1,001,000 Retained earnings
所有者权益合5,001,000 Total liabilities & stockholders’
负债和所有者权益总计 10,501,000 equity
案例2：
The Powell Corporation 现金流量表 （间接法） （截止至1997年12月31日）
______________________________________________________________________________
一、经营活动产生的现金流量：Cash flows from operating activities
销售商品、提供劳务收到的现金净额 40,000 Net income 折算现金收入时的增加（扣除）项Add ( deduct ) items to convert net income
to a cash basis
房屋折旧费用 25,000 Building depreciation expense 机器设备折旧费用 70,000 Equipment depreciation expense
出售机器设备损失 5,000 Loss on sale of equipment 出售长期投资收益 (15,000) Gain on sale of long-term investment
应收账款增加额度 (25,000) Increase in accounts receivable ( net )
存货减少额度 25,000 Decrease in merchandise inventory 预付款增加额(1,000) Increase in prepaid selling expense 应付账款增加额度 130,000 Increase in accounts payable 营业收入税费增加额1000 Increase in income taxes payable 经营活动产生的现金流量净额 255,000 Net cash provided by operating activities
二、投资活动产生的现金流量：Cash flows from investing activities
购买土地付出的现金 （85,000) Purchase of land 购买仪器设备付出的现金 (25,000) Purchase of equipment 处置仪器设备收到的现金净额 15,000Proceeds from
disposal of equipment
出售长期投资获得的现金 135,000 Proceeds from sale of long-term investment
投资活动产生的现金流量净额 40,000 Net cash provided by investing activities
三、筹资活动产生的现金流量：Cash flows form financing activities
结算短期融资券付出的现金 （300,000) Payment to settle short-term note 发行债务获得的现金 70,000 P roceeds form bond issue
分配股利获得的现金 (15,000) Dividend paid
筹资活动产生的现金流量净额 (245,000) Net cash used by financing activities
现金及现金等价物净增加额 50,000 Net increase ( decrease ) in cash
期初现金及现金等价物余额(1997.01.01) 50,000 Net increase ( decrease ) in cash
期末现金及现金等价物余额(1997.12.31) 100,000 Cash balance, December 31, 1997 _______________________________________________________
_______________________ 非现金投资、筹资活动的计划
Schedule of non-cash investing / financing activities 发行建设用的普通股 $ 200,000 Common stock issued for building
Party B’s contribution shall be translated in accordance with the exchange rate between the US dollar and the Chinese RMB to be quoted on the date of the signing of this contract. The values of the assets other than cash shall come from the appraisal reports by recognized certified public accountants. Separate contracts shall be concluded with regard to the use of the industrial property rights contributed by the both parties as investment in the
Under this contract，the contractor is bound to demolish the old district before the construction of the residential quarters in question．
根据这一合约，承建方有义务在建设新居住小区前拆除所涉及的旧城区。
As one of the preferential policies, the People’s future joint venture company.
B方投资应按照合同签订当日的美元兑人民币汇率进行折算。除现金投资外的其他资产的价值应来自官方承认的注册会计事务所所出具的资产评估报告。在所将建立的合资企业的投资中，关于双方所提供的工业产权的使用应缔结单独的合约进行管理。
In case where any party to the joint venture intends to assign all or part of his investment to a third party, consent shall be obtained from the other party to the joint venture, and the approval from the examination and approval authority shall be required, too.
若合资企业中任一方有意将其投资全部或者部分转让于第三方，必须得到合资企业其余各投资方的同意，并且也必须获得相关审批部门的批准。
In case where the Buyer fails to make the down payment within one week after concluding the contract, the Seller shall be in the position/ entitled to assign the contract to a third party. .
根据 本合约第13条，如果买方the Buyer不能在签订（conclude）合同 的一周内缴纳定金（submit the down payment）, 卖方the Seller将有权将合同转让给第三方(the third party).
Under the newly issued provisions, a passenger is entitled to a baggage allowance of 15kilograms. For the portion in excess of 25 kilograms, extra shall be charged at $8 per kilogram.
根据新颁布的规定，一个乘客有权享受25公斤的免费行李限量，超过25公斤部分将按8美元一公斤额外收费。
Specialization and standardization bring about the economies of scale and price competitiveness; while diversification helps spreading risks in operation and expanding sources of profit generation.
标准化和技术化带来的规模效应，多样化经营有助于分散经营风险，扩大创收来源。 Municipal Government of Wuhan shall exempt businesses on this industrial estate engaged in high-tech and pollution-free operations from corporate income tax by 40% in the initial phase of their operations.
优惠证策之一，武汉市人民政府将给在本工业园经营的无污染企业给予倾斜，他们经营的初级阶段的企业所得税将免除40％.
As one of the preferential policies of the People’s Municipal Government of Wuhan,
businesses on this industrial estate are entitled to accelerated depreciation of fixed assets for recouping their investments earlier.
作为武汉市人民政府的一项优惠政策，在本工业园经营的企业将有权享受其固定资产的加速折旧，以便较早地收回其投资。
The competition is becoming increasingly fierce for job-hunters (job-market). For some lucrative positions, usually only 3 out of 100 candidates (entrants) can become short-listed and only one is given the offer.
就业者之间的竞争变得越来越激烈。某些获利高的职位，通常100个候选人中只有3人能入围，最终只有1人能得到合约。
Under the Articles of Association/Incorporation, the management of listed firm is bound to keep the investing public informed about the firm’s business performance and any change to the management.
根据这一条款，上市公司的领导有义务不断地将企业的经营业绩及管理层的任何变化告知于其股东。
Since Shanghai VW (Volkswagen) suffers from a under capacity, average people have to buy a Tiguan on a premium of 30,000 yuan in RMB.
上海大众相对于市场需求产能不足，因此一般人们买一辆途欢得加价30000元。
Once our firm becomes listed, we will be in a position to issue securities in capital market and the proceeds from issuing the securities shall be used for capital
improvement of our existing facilities and equipment. 一旦我们完成技改，我们将能够批量地生产该产品，这样，我们将能够从规模效益中获益。
The bank loan officer declined my application for the loan on the grounds that I had bought a house and a Benz on mortgage, I had but modest monthly income, as a result, I had been heavily committed.
Owing to our substantial creditworthiness, we have access to unsecured loans from the bank for our working capital;
Since we are their established customer, we a in a position to obtain supplies from them on open account and accounts shall be settled on a quarterly basis.
由于我们是他们的老客户了，我们可以以挂账的方式直接从制造商那里提货，并且每月对挂账账户结算。
So far, no substantial progress has been made at the Sino-US Summit owing to their difference in core interest． 迄今为止，由于双方核心利益的不同，中美首脑谈话还未达成银行信贷官拒绝了我的贷款申请，理由是我月入微薄，但已经通过贷款买了一间房子和一辆奔驰，因此，我已经是超额借贷负荷很重了。 实质性进展。
General Provisions 总则 Incorporation 公司的成立
parties to this contract 合同的双方，各方 as follows 如下
be registered with 在 ... 注册 hereinafter referred to as 以下简称为 limited liability company 有限责任公司 be governed by 受 ... 的约束 in proportion to 按……比例 registered capital 注册资本 appropriate technology 适用技术 business scope 经营范围 production capacity 产能、产量 put into operation 投入运营，投入生产 production scale 生产规模 product varieties 产品品种 contribute （此处）出资
Premises 运作目的的）不动产、经营场地 right to the use of the sit场地使用权 industrial property 工业产权 the first refusal 优先购买权 business license 营业执照 customs declaration 海关报关 material prescription 材料配方 transfer of technology 技术转让 technology of manufacturing 制造技术 technological process 工艺 specifications 技术规范
an appendix to sth （文件的）的附件 validity period 有效期 compensate 补偿，赔偿 royalty 知识或工业产权使用费 exclusive sales agency 专营商 board of directors 董事会 the term of office 任期 substantial issue 重大事情 interim meeting临时的会议 minutes （会议或谈判）记录、记要 management 企业管理层，决策层
earning per share 每股平均收益、单股收益dividend per share 每股股息、单股红利 A listed firm 上市公司 a holding firm 控股公司 diversification 多样化 specialization 专业化
compile 编制， 编撰 draw up 起草 supervise 监理
interim payments 项目的进度款 remuneration 劳酬，报酬 the trade union 工会
standard of traveling expenses 旅差费标准 allocation 分配，配置 reserve funds储备金
expansion funds 企业的发展基金
welfare funds and bonuses福利与奖励基金 proportion of allocation 分配的比例 statistic statements 统计报表 concurrently 同时地
All the expenses thereof shall be borne by Party B 由此产生的所有费用应由乙方承担。 disposal of sth. 对于... 的处理 termination 终止 liquidate 财产清算
appendix to the contract 合同的附件 come into force 生效 in successive years 连续数年 force majeure 不可抗力 contracting parties 缔约各方 articles of association 公司章程 damages 损害的赔偿 the breaching party违约方
performance of the contract 履约 notify ... sb of 就 ... 正式通知某人
valid document for testimony 用于作证的有效文件 public notary organization 公证组织 interpretation 对 ... 的解释，理解 arbitral award 仲裁的结论
be final and binding upon sb. 是终局的，对 ... 有约束力matters in dispute 争议中的事情
are equally authoritative 据有同等的效力 discrepancy 有不吻合之处，出入，歧义 effectiveness of the contract 合同的有效性 miscellaneous 杂项，其它
product/ investment portfolio产品/资产组合 make redundant裁减（员工）
sell off assets = dispose of assets 出售、处置资产 core business/activities 主营业务/活动 remain competitive 保持竞争力 core competencies 核心竞争力
market prospect 市场前景 sales forecast 销售前景 profit margin 利润空间 Trade on margin 保证金交易 business expansion 业务扩张
to put sth into operation 将sth投入运营，投产 to give priority to sb/sth 给予某人/事特权 Partial Performance 【经】 (合同的)部份履行 performance assessment 绩效评估 have one day off 请假一天
level off 1.使平整2. 使平稳; 使稳定；止涨/跌 introductory price 试销价，推介价 open bidding 开放式投标 opening bid 开价，第一次报价
launch an advertising campaign发起一番广告攻势 replacement 重置、更新、替换 economies of scale 规模经济 vacant post 空缺职位 sales rep. 销售代表
free sample (免费、试用)样品 phase in 逐步采用
phase out 逐步淘汰, 逐步结束 customized 为客户量身定做的 exclusive dealer in sth.专营商 to reach the consensus 达成共识
mark down/up （中性）（主动）调低商品价格
push down/up the price（贬义）打压价格（企业行为、投机行为）
bring down/up （政府、第三方的外部行为）调低 Statement of Retained Earnings n. 利润分配表
proceeds from disposal of used assembly line 处置使用过的流水线所得的收益 interest rates 利率 exchange rates 汇率 creditor 借款人
line of credit 授信额度
interest occurred 应计利息 creditworthiness 资信度 mortgage 抵押、按揭行为 collateral 抵押品、担保、附带 overhead 管理费用
Interest spread 息差 Futures 远期
bill of exchange 汇票
CD(Certificate of Deposit) 存单
Securities （有价）证券 Bond 债券 quoted prices 报价
securities trading 股票等有价证券买卖交易 term loan 定期贷款（固定期限的贷款）
demand loan 活期贷款（一经要求即需归还的贷款） sight bill 即期票据
assets and liabilities 资产与负债 claims and obligations 债券与债务 current accounts经常项目帐户 the sales contract 销售合同 the supplier 供应商 working capital 流动资金
capital improvement 技改、资本改进、设备改建 down payment 定金 advance (payment)预付款 inquiry 询盘
offerings 市场供给品
return and allowance 退货与折让 to buy sth on mortgage 按揭买sth promotional price 促销价
to buy/obtain sth on open account 以挂账的方式购买某物
pay in installments 分期付款 types of contract 合同形式
Measurement Contract 单价（丈量）合同 Lump Sum Contract 包干价 Cost Plus 成本附加
turnkey contract 交钥匙工程 Negotiated Contract 议标合同 package services 一揽子服务 refund 退款
to make a down payment 付定金，首付
to place regular orders with 与某人签署一个常行合约订单，定期下单 ROI 投资收益
to service(pay) a debt偿还债务 to meet obligations 偿还债务 to settle the account 结帐 fact-finding mission 实地考察 Low carbon products 低碳产品 sustainable growth 可持续增长 supply chain management 供应链管理
BATNA （Best Alternative To Negotiated Agreement） 最佳替代方案
Logistics物流 bottom line 底线
the first refusal 优先购买权 Incorporation 公司的成立
Articles of Incorporation (US) = Articles of Association (UK) 公司章程
principle of equality and mutual benefit 平等互利原则
terms and conditions 条件与条款 hereinafter referred to as 以下简称为 registered with 在哪注册
Business Administration 工商管理局 limited liability company 有限责任公司 capital subscribed 认缴的资本 registered capital 注册资本
contribution of investment n. = Investment contributed 出资
scope of business/activities/operation n经营范围 production capacity 产量
joint venture is put into operation 投产，投入运营 Premises （运营的）不动产 translated 折算
asset appraisal reports.资产评估报告 CPA = the certified public account 注会 the first refusal n优先购买权 royalty 知识产权使用费 The royalty rate 技术转让费 term of office 任期
Business Management Office n. 总裁办
1．发动一次广告攻势 launch an advertising 2. 投产 put into operation 4. 股份转让 assign
5. 优先购买权 the ferst refusal 60.
61. 我们正就联合研发这一装置与一家在加州工商局注册的美
国企业进行谈判。由于知识产权问题，迄今谈判尚未取得重大进展。
We are negotiating over the joint R & D of this device with
仪器设备 1,000,000 Equipment 减去累计折 175,000 Less: Accumulated depreciation 剩余价值 825,000 Less: Accumulated depreciation
车辆 45,000 Vehicles
减去累计折旧 40,000 Less: Accumulated depreciation 剩余价值 5,000 3. 岗位描述 job description
a US MNE (multinational enterprise) registered with the Business Administration of California, owing to intellectual property right issues, so far, no substantial progress has been made at the negotiation.
Directions: Write the Chinese equivalents right beside the
English items in the following Balance Sheet/ Statement of Cash Flows . You don’t need to write the amount on the right side.
财务报表： 案例1：
The Williamsburg Company 资产负债表
（截止至1997年12月31日）
_________________________________________________________________ 资产
流动资产：
货币资金 181,000 Cash
6个月存单 50,000 ( six-month maturity ) 应收账款 1,389,000 Accounts receivable 存货 2,375,000 Merchandise inventory 待摊费用 36,000 Prepaid expenses 流动资产合计 4,031,000 Total current assets
非流动资产：Long-term investments 长期投资：
土地（为未来使用而持有）1,000,000 Land ( held for future use )
资产、厂房与设备 Property, plant & equipment
土地 2,000,000 Land 房屋 3,000,000 Buildings 减去累计折 1,250,000 Less: Accumulated depreciation 剩余价值 1,750,000 固定资产 4,580,000 Total property, plant, & equipment
无形资产：Intangible assets
专利发明 40,000 Patents on inventions
其他非流动资产：Other assets
长期应收款 850,000 Long-term receivables ( due 2003 ) 总资产： 10,501,000 Total assets
负债与所有者权益Current liabilities 流动负债：Accounts payable
应付账款 2,100,000 Accounts payable 应交税费 900,000 Taxes payable 应付职工薪酬 500,000 Salaries payable 预收款项 400,000 Unearned revenues 一年内到期的非流动负债 100,000 Current portion of mortgage payable
流动负债合计 4,000,000 Total current liabilities
非流动负债：Long-term liabilities
长期借款 1,500,000 Mortgage payable ( due 2006 )
负债合计 5,500,000 Total liabilities 所有者权益：Stockholders’ equity
股本 4,000,000 Capital stock
未分配利润 1,001,000 Retained earnings
所有者权益合5,001,000 Total liabilities & stockholders’
负债和所有者权益总计 10,501,000 equity
案例2：
The Powell Corporation 现金流量表 （间接法） （截止至1997年12月31日）
______________________________________________________________________________
一、经营活动产生的现金流量：Cash flows from operating activities
销售商品、提供劳务收到的现金净额 40,000 Net income 折算现金收入时的增加（扣除）项Add ( deduct ) items to convert net income
to a cash basis
房屋折旧费用 25,000 Building depreciation expense 机器设备折旧费用 70,000 Equipment depreciation expense
出售机器设备损失 5,000 Loss on sale of equipment 出售长期投资收益 (15,000) Gain on sale of long-term investment
应收账款增加额度 (25,000) Increase in accounts receivable ( net )
存货减少额度 25,000 Decrease in merchandise inventory 预付款增加额(1,000) Increase in prepaid selling expense 应付账款增加额度 130,000 Increase in accounts payable 营业收入税费增加额1000 Increase in income taxes payable 经营活动产生的现金流量净额 255,000 Net cash provided by operating activities
二、投资活动产生的现金流量：Cash flows from investing activities
购买土地付出的现金 （85,000) Purchase of land 购买仪器设备付出的现金 (25,000) Purchase of equipment 处置仪器设备收到的现金净额 15,000Proceeds from
disposal of equipment
出售长期投资获得的现金 135,000 Proceeds from sale of long-term investment
投资活动产生的现金流量净额 40,000 Net cash provided by investing activities
三、筹资活动产生的现金流量：Cash flows form financing activities
结算短期融资券付出的现金 （300,000) Payment to settle short-term note 发行债务获得的现金 70,000 P roceeds form bond issue
分配股利获得的现金 (15,000) Dividend paid
筹资活动产生的现金流量净额 (245,000) Net cash used by financing activities
现金及现金等价物净增加额 50,000 Net increase ( decrease ) in cash
期初现金及现金等价物余额(1997.01.01) 50,000 Net increase ( decrease ) in cash
期末现金及现金等价物余额(1997.12.31) 100,000 Cash balance, December 31, 1997 _______________________________________________________
_______________________ 非现金投资、筹资活动的计划
Schedule of non-cash investing / financing activities 发行建设用的普通股 $ 200,000 Common stock issued for building
Party B’s contribution shall be translated in accordance with the exchange rate between the US dollar and the Chinese RMB to be quoted on the date of the signing of this contract. The values of the assets other than cash shall come from the appraisal reports by recognized certified public accountants. Separate contracts shall be concluded with regard to the use of the industrial property rights contributed by the both parties as investment in the
Under this contract，the contractor is bound to demolish the old district before the construction of the residential quarters in question．
根据这一合约，承建方有义务在建设新居住小区前拆除所涉及的旧城区。
As one of the preferential policies, the People’s future joint venture company.
B方投资应按照合同签订当日的美元兑人民币汇率进行折算。除现金投资外的其他资产的价值应来自官方承认的注册会计事务所所出具的资产评估报告。在所将建立的合资企业的投资中，关于双方所提供的工业产权的使用应缔结单独的合约进行管理。
In case where any party to the joint venture intends to assign all or part of his investment to a third party, consent shall be obtained from the other party to the joint venture, and the approval from the examination and approval authority shall be required, too.
若合资企业中任一方有意将其投资全部或者部分转让于第三方，必须得到合资企业其余各投资方的同意，并且也必须获得相关审批部门的批准。
In case where the Buyer fails to make the down payment within one week after concluding the contract, the Seller shall be in the position/ entitled to assign the contract to a third party. .
根据 本合约第13条，如果买方the Buyer不能在签订（conclude）合同 的一周内缴纳定金（submit the down payment）, 卖方the Seller将有权将合同转让给第三方(the third party).
Under the newly issued provisions, a passenger is entitled to a baggage allowance of 15kilograms. For the portion in excess of 25 kilograms, extra shall be charged at $8 per kilogram.
根据新颁布的规定，一个乘客有权享受25公斤的免费行李限量，超过25公斤部分将按8美元一公斤额外收费。
Specialization and standardization bring about the economies of scale and price competitiveness; while diversification helps spreading risks in operation and expanding sources of profit generation.
标准化和技术化带来的规模效应，多样化经营有助于分散经营风险，扩大创收来源。 Municipal Government of Wuhan shall exempt businesses on this industrial estate engaged in high-tech and pollution-free operations from corporate income tax by 40% in the initial phase of their operations.
优惠证策之一，武汉市人民政府将给在本工业园经营的无污染企业给予倾斜，他们经营的初级阶段的企业所得税将免除40％.
As one of the preferential policies of the People’s Municipal Government of Wuhan,
businesses on this industrial estate are entitled to accelerated depreciation of fixed assets for recouping their investments earlier.
作为武汉市人民政府的一项优惠政策，在本工业园经营的企业将有权享受其固定资产的加速折旧，以便较早地收回其投资。
The competition is becoming increasingly fierce for job-hunters (job-market). For some lucrative positions, usually only 3 out of 100 candidates (entrants) can become short-listed and only one is given the offer.
就业者之间的竞争变得越来越激烈。某些获利高的职位，通常100个候选人中只有3人能入围，最终只有1人能得到合约。
Under the Articles of Association/Incorporation, the management of listed firm is bound to keep the investing public informed about the firm’s business performance and any change to the management.
根据这一条款，上市公司的领导有义务不断地将企业的经营业绩及管理层的任何变化告知于其股东。
Since Shanghai VW (Volkswagen) suffers from a under capacity, average people have to buy a Tiguan on a premium of 30,000 yuan in RMB.
上海大众相对于市场需求产能不足，因此一般人们买一辆途欢得加价30000元。
Once our firm becomes listed, we will be in a position to issue securities in capital market and the proceeds from issuing the securities shall be used for capital
improvement of our existing facilities and equipment. 一旦我们完成技改，我们将能够批量地生产该产品，这样，我们将能够从规模效益中获益。
The bank loan officer declined my application for the loan on the grounds that I had bought a house and a Benz on mortgage, I had but modest monthly income, as a result, I had been heavily committed.
Owing to our substantial creditworthiness, we have access to unsecured loans from the bank for our working capital;
Since we are their established customer, we a in a position to obtain supplies from them on open account and accounts shall be settled on a quarterly basis.
由于我们是他们的老客户了，我们可以以挂账的方式直接从制造商那里提货，并且每月对挂账账户结算。
So far, no substantial progress has been made at the Sino-US Summit owing to their difference in core interest． 迄今为止，由于双方核心利益的不同，中美首脑谈话还未达成银行信贷官拒绝了我的贷款申请，理由是我月入微薄，但已经通过贷款买了一间房子和一辆奔驰，因此，我已经是超额借贷负荷很重了。 实质性进展。
General Provisions 总则 Incorporation 公司的成立
parties to this contract 合同的双方，各方 as follows 如下
be registered with 在 ... 注册 hereinafter referred to as 以下简称为 limited liability company 有限责任公司 be governed by 受 ... 的约束 in proportion to 按……比例 registered capital 注册资本 appropriate technology 适用技术 business scope 经营范围 production capacity 产能、产量 put into operation 投入运营，投入生产 production scale 生产规模 product varieties 产品品种 contribute （此处）出资
Premises 运作目的的）不动产、经营场地 right to the use of the sit场地使用权 industrial property 工业产权 the first refusal 优先购买权 business license 营业执照 customs declaration 海关报关 material prescription 材料配方 transfer of technology 技术转让 technology of manufacturing 制造技术 technological process 工艺 specifications 技术规范
an appendix to sth （文件的）的附件 validity period 有效期 compensate 补偿，赔偿 royalty 知识或工业产权使用费 exclusive sales agency 专营商 board of directors 董事会 the term of office 任期 substantial issue 重大事情 interim meeting临时的会议 minutes （会议或谈判）记录、记要 management 企业管理层，决策层
earning per share 每股平均收益、单股收益dividend per share 每股股息、单股红利 A listed firm 上市公司 a holding firm 控股公司 diversification 多样化 specialization 专业化
compile 编制， 编撰 draw up 起草 supervise 监理
interim payments 项目的进度款 remuneration 劳酬，报酬 the trade union 工会
standard of traveling expenses 旅差费标准 allocation 分配，配置 reserve funds储备金
expansion funds 企业的发展基金
welfare funds and bonuses福利与奖励基金 proportion of allocation 分配的比例 statistic statements 统计报表 concurrently 同时地
All the expenses thereof shall be borne by Party B 由此产生的所有费用应由乙方承担。 disposal of sth. 对于... 的处理 termination 终止 liquidate 财产清算
appendix to the contract 合同的附件 come into force 生效 in successive years 连续数年 force majeure 不可抗力 contracting parties 缔约各方 articles of association 公司章程 damages 损害的赔偿 the breaching party违约方
performance of the contract 履约 notify ... sb of 就 ... 正式通知某人
valid document for testimony 用于作证的有效文件 public notary organization 公证组织 interpretation 对 ... 的解释，理解 arbitral award 仲裁的结论
be final and binding upon sb. 是终局的，对 ... 有约束力matters in dispute 争议中的事情
are equally authoritative 据有同等的效力 discrepancy 有不吻合之处，出入，歧义 effectiveness of the contract 合同的有效性 miscellaneous 杂项，其它
product/ investment portfolio产品/资产组合 make redundant裁减（员工）
sell off assets = dispose of assets 出售、处置资产 core business/activities 主营业务/活动 remain competitive 保持竞争力 core competencies 核心竞争力
market prospect 市场前景 sales forecast 销售前景 profit margin 利润空间 Trade on margin 保证金交易 business expansion 业务扩张
to put sth into operation 将sth投入运营，投产 to give priority to sb/sth 给予某人/事特权 Partial Performance 【经】 (合同的)部份履行 performance assessment 绩效评估 have one day off 请假一天
level off 1.使平整2. 使平稳; 使稳定；止涨/跌 introductory price 试销价，推介价 open bidding 开放式投标 opening bid 开价，第一次报价
launch an advertising campaign发起一番广告攻势 replacement 重置、更新、替换 economies of scale 规模经济 vacant post 空缺职位 sales rep. 销售代表
free sample (免费、试用)样品 phase in 逐步采用
phase out 逐步淘汰, 逐步结束 customized 为客户量身定做的 exclusive dealer in sth.专营商 to reach the consensus 达成共识
mark down/up （中性）（主动）调低商品价格
push down/up the price（贬义）打压价格（企业行为、投机行为）
bring down/up （政府、第三方的外部行为）调低 Statement of Retained Earnings n. 利润分配表
proceeds from disposal of used assembly line 处置使用过的流水线所得的收益 interest rates 利率 exchange rates 汇率 creditor 借款人
line of credit 授信额度
interest occurred 应计利息 creditworthiness 资信度 mortgage 抵押、按揭行为 collateral 抵押品、担保、附带 overhead 管理费用
Interest spread 息差 Futures 远期
bill of exchange 汇票
CD(Certificate of Deposit) 存单
Securities （有价）证券 Bond 债券 quoted prices 报价
securities trading 股票等有价证券买卖交易 term loan 定期贷款（固定期限的贷款）
demand loan 活期贷款（一经要求即需归还的贷款） sight bill 即期票据
assets and liabilities 资产与负债 claims and obligations 债券与债务 current accounts经常项目帐户 the sales contract 销售合同 the supplier 供应商 working capital 流动资金
capital improvement 技改、资本改进、设备改建 down payment 定金 advance (payment)预付款 inquiry 询盘
offerings 市场供给品
return and allowance 退货与折让 to buy sth on mortgage 按揭买sth promotional price 促销价
to buy/obtain sth on open account 以挂账的方式购买某物
pay in installments 分期付款 types of contract 合同形式
Measurement Contract 单价（丈量）合同 Lump Sum Contract 包干价 Cost Plus 成本附加
turnkey contract 交钥匙工程 Negotiated Contract 议标合同 package services 一揽子服务 refund 退款
to make a down payment 付定金，首付
to place regular orders with 与某人签署一个常行合约订单，定期下单 ROI 投资收益
to service(pay) a debt偿还债务 to meet obligations 偿还债务 to settle the account 结帐 fact-finding mission 实地考察 Low carbon products 低碳产品 sustainable growth 可持续增长 supply chain management 供应链管理
BATNA （Best Alternative To Negotiated Agreement） 最佳替代方案
Logistics物流 bottom line 底线
the first refusal 优先购买权 Incorporation 公司的成立
Articles of Incorporation (US) = Articles of Association (UK) 公司章程
principle of equality and mutual benefit 平等互利原则
terms and conditions 条件与条款 hereinafter referred to as 以下简称为 registered with 在哪注册
Business Administration 工商管理局 limited liability company 有限责任公司 capital subscribed 认缴的资本 registered capital 注册资本
contribution of investment n. = Investment contributed 出资
scope of business/activities/operation n经营范围 production capacity 产量
joint venture is put into operation 投产，投入运营 Premises （运营的）不动产 translated 折算
asset appraisal reports.资产评估报告 CPA = the certified public account 注会 the first refusal n优先购买权 royalty 知识产权使用费 The royalty rate 技术转让费 term of office 任期
Business Management Office n. 总裁办