1	非企业组织财务报告的目标	objectives of financial reporting by nonbusiness organization
2	非盈利组织折旧的确认	recognition of depreciation by not-for-profit organizations
3	工资升级面	percentage of workers eligible for pay raises;percentage of people getting a raise;scope of wage increase
4	管理费(用)	management expenses;management fee;management costs;managerial expenses;cost of management;overhead charges;overhead cost;administration cost;administration expenses;administrative expenses;expense of supervision
5	国民总产值中的消费支出	consumption expenditure in GNP;consumption expenditure in gross national product
6	国内储蓄总量对总产值比率	ratio of gross domestic savings to the gross product
7	国外借款还本付息支出	expenditures for repaying the principal and interest on foreign loans
8	国营农场联产计酬	system of linking payment to output practised on state farms
9	过剩生产能力	overcapacity;redundant capacity;surplus capacity;excess capacity;excess plant capacity
10	行政费用	cost of administration;organizational cost;administration expense;administrative expenses;administrative cost
11	合并前收益分配比率	ratio of earnings distribution before consolidation
12	机动财力	give leeway in financial power;financial reserves are left at the disposal(of local authorities);decision-making power of revenue(of local governments);financial resources for emergency use;stand-by financial resources
13	寄售货物的存放费用	expenses on the storage and maintenance of a consignment stock
14	间接费用	overhead charges;overhead;on cost;burden;indirect costs;indirect charge
15	监工,监工员	overlooker;factory superintendent;overseer;task master;job supervisor;clerk of the works
16	建筑安装企业	construction and erection enterprises;building installation enterprises
17	降低生产成本	lower production costs;reduce production costs;reduction in production costs;cut back production costs
18	交通运输费用	communication and transportation expenses;transportation and communication expenses
19	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…
20	进口材料和产品运输费用额	rate of transportation charges for delivery of imported materials and products
21	开采区块 ［海上石油］	zones and surface areas(for joint exploration and exploitation)
22	可调换债务和发行购股证债务会计	accounting for convertible debt and debt issued with stock warrants
23	客座利用率 ［航空］	utilization ratio of the seating capacity of an aircraft
24	滥发奖金	distributing bonuses improperly;overissue of bonuses;across-the-board bonuses without regard to merit;handing out bonuses without regard to merit;handing out bonuses without regard to the actual state of production and profit
25	累积折旧对固定资产成本比率	ratio of accumulated depreciation to cost of fixed assets
26	领取营业证	secure a business licence;receipt of business licence;receive business licences
27	美国大学会计教授协会	American Association of University Instructors in Accounting
28	某些条例影响的会计处理	accounting for the effects of certain types of regulation
29	年平均增长率	average annual rate of growth;mean annual rate of increase;average annual growth rate
30	派出机构	establishments of business setups outside of Beijing;representatives(of the local state agencies)
31	派遣专家费用	expenses on the sending of specialists abroad;expenses on sending specialists
32	盘活资产存量	enabling stock assets to be handled in a flexible way;handle stock assets flexibly
33	普通股投资会计的权益法	equity method of accounting for investments in common stock
34	企业财务报表的确认和计量	recognition and measurement in financial statements of business enterprise
35	确定利息成本资本化的重要性	determining materiality for capitalization of interest cost
36	融通票据	accommodation bill;accommodation note;pig on pork;accommodation paper;finance bills
37	商品价值决定	determination of commodity value;setting of commodity value;commodity’s determination;establishment of commodity value
38	社会平均资金利润率	rate of profit on average social funds;average social profit rate on funds
39	特定会计和报告	Specialized Accounting and Reporting: Principles and Practices in AICPA Statement of Position and Guides on Accounting and Auditing Matters(1979)
40	下岗人员	personnel removed from the work place(but not dismissed from the job);lay-off personnel

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