1	超计划利润留成	proportion of the profits earned in excess of the target;share the amount earned over and above the planned profit;proportions for the sharing of profits earned in excess of plans
2	成本利润率	return on cost;cost-profit ratio;rate of profit based on the cost of production;profit rate on costs
3	承租人财务报表中关于租赁的报告	reporting of leases in financial statements of lessee
4	抽查,抽检	selection check;spot test;spot check;selective examination;audit by test;test check;test audit;check by sampling
5	大湖国家经济共同体	Commnuature Economique des Pays des Grands Lacs(CEPGL);Economic Community of the Great Lakes Countries(ECGLC)
6	呆账准备	reserve for bad debts;reserve for bad loan;allowance for bad debts;reserve for doubtful accounts
7	独资企业	sole proprietorship;firms under their exclusive ownership;enterprise financed entirely by foreign capital;single-investor enterprise;enterprises owned by exclusively by foreign capital;enterprises through one’s own exclusive investment
8	罚金,罚款	fine;pecuniary penalty;financial penalty;penalties;impose a fine;amerce;amercement;monetary penalty
9	非企业组织财务报告的目标	objectives of financial reporting by nonbusiness organization
10	干部聘用制	employment system of factory directors or managers;executive employment system
11	搞好国有大中型企业	doing a good job in large and medium-sized state-owned enterprises;improving the large and medium-sized state-owned enterprises
12	搞活国营大中型企业	enlivening state-run large and medium-sized enterprises;enlivening large and medium-sized state enterprises;invigorate large and medium-sized state-run enterprises;revitalizing state-run large and medium-sized enterprises
13	搞活经济	invigorating the economy;activate the economy;stimulating the economy;enlivening the economy;vitalize the economy
14	工艺流程图	engineering flow sheet;technological flow sheet;process chart;process flow sheet;flow chart
15	公司债券	corporate bonds and debentures;debenture stock;corporation bonds;corporate bonds;loan stock
16	公私一律平等的新税制	new tax system entailing "equality between public and private enterprises
17	购入企业盘购或有项目的会计	accounting for preacquisition contingencies of purchased enterprises
18	购销倒挂	purchasing price exceeded the selling price;state purchasing(farm and sideline products)at prices higher than their selling prices;retail price(of major farm and sideline products)being lower than their purchasing price
19	股份注销缴入资本	contributed capital from retirement of capital stock
20	管理会计师的共同知识体系	common body of knowledge for management accountants
21	国际会计准则委员会	International Accounting Standard Board;International Accounting Standard Committee
22	国民收入使用额	amount of national income spent;share for disposal in the national income;disposable amount in the national income
23	国内流转税制	circulating tax system applied to domestic business
24	国外汇票	external bill;foreign money order;foreign bill of exchange draft;foreign bill of exchange;overseas money order;foreign draft
25	国外经常性转移支付	current transfers from and to the rest of the world
26	国外引进项目	projects whose equipment and technology are introduced from abroad
27	国外子公司国外来源收入的延期纳税	tax deferral for foreign-source income of foreign subsidiaries
28	国有民营	(enterprises)owned by the state and operated by private individuals
29	国有资产经营责任制	system of responsibility for the management of state assets
30	户对户运输	door-to-door service;house-to-house transportation;house-to-house service;door-to-door transportation
31	汇价,汇率	exchange rate;conversion rate;rates of exchange;exchange quotation;rate of foreign exchange
32	货运承揽商收据	forwarder’s certificate of receipt;forwarding agent’s receipt;forwarding agent’s certificate of receipt;forwarder’s receipt;forwarder’s cargo receipt
33	获得利润	acquisition of profit;earn a profit;get a profit;make a profit;secure a profit
34	加工订货	placing state orders with private enterprises;private enterprises working on state orders;placing of state orders with private enterprises for the processing of materials or the manufacture of goods
35	价格补贴	price subsidy;price benefaction;subsidies for the purchase prices;price support
36	剪刀差［工农业价格］	scissors gap;scissors difference(between industrial and agricultural prices);scissors differential in the prices of;price scissors
37	金额为…的信用证	letter of credit to the sum of…;letter of credit to the amount of…;letter of credit for…
38	金额为…账单	invoice to the amount of…;invoice amounting to…;invoice to the sum of…;invoice totalling…
39	开证申请人 ［信用证］	applicant for the credit;accountee;orderer;principal customer;account party;accredited buyer;accredited party
40	年平均增长率	average annual rate of growth;mean annual rate of increase;average annual growth rate

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