1	财政状况	pecuniary condition;financial situation;financial position;financial condition
2	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
3	成本利润率	return on cost;cost-profit ratio;rate of profit based on the cost of production;profit rate on costs
4	承租人财务报表中关于租赁的报告	reporting of leases in financial statements of lessee
5	抽查,抽检	selection check;spot test;spot check;selective examination;audit by test;test check;test audit;check by sampling
6	出口商品换汇成本	cost of an export commodity in exchange for U.S. dollars;exchange-based cost for the export of products
7	低值易耗品	low-value consumption goods;low value and easily worn-out articles;low-priced and easily-worn articles
8	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
9	多步式收益和留存收益表	multiple-step combined income and retained earnings statement
10	罚金,罚款	fine;pecuniary penalty;financial penalty;penalties;impose a fine;amerce;amercement;monetary penalty
11	干部聘用制	employment system of factory directors or managers;executive employment system
12	高精尖设备	new equipment which is high-grade,refined and advanced in kind;high-grade precision and sophisticated equipment;high-quality precision equipment
13	搞活经济	invigorating the economy;activate the economy;stimulating the economy;enlivening the economy;vitalize the economy
14	工业成套设备	industrial equipment;commercial plant;commercial unit;industrial installation
15	工艺流程图	engineering flow sheet;technological flow sheet;process chart;process flow sheet;flow chart
16	购入企业盘购或有项目的会计	accounting for preacquisition contingencies of purchased enterprises
17	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
18	股份注销缴入资本	contributed capital from retirement of capital stock
19	管理会计师的共同知识体系	common body of knowledge for management accountants
20	国际会计准则委员会	International Accounting Standard Board;International Accounting Standard Committee
21	国民收入超分配	national income exceeding distribution;overdistribution of national income
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	国有资产经营责任制	system of responsibility for the management of state assets
29	户对户运输	door-to-door service;house-to-house transportation;house-to-house service;door-to-door transportation
30	汇价,汇率	exchange rate;conversion rate;rates of exchange;exchange quotation;rate of foreign exchange
31	会计信息的质量特征	qualitative characteristics of accounting information
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	技术替代弹性	elasticity of technical substitution ibuted as investment
35	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
36	价格补贴	price subsidy;price benefaction;subsidies for the purchase prices;price support
37	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
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	企业分部的财务报告	financial reporting for segments of business enterprise

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