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1. 商业科A above par 高于票面值absolute advantage 绝对优势acceptance （l）承兑；承兑票据，（2）承诺acceptance of bill of exchange 汇票承兑；票据承兑acceptor 承兑人accident insurance 意外保险account （1）帐；账户，（2）科目，（3）客帐account payable 应付帐款account payee only 只限存入抬头人账户；只可转帐account receivable 应收帐款accountant 会计人员；会计主任；会计师accumulated dividend 累积股息acid-test ratio 酸性测验比率active partner 参与管理合伙人；活跃合伙人ad hoc committee 临时委员会；专责委员会administration 行政advertising 广告advertising agency 广告公司；广告代理商advertising appeal 广告诉求advertising media 广告媒介advice note 交货通知书agent 代理人aids to trade 贸易辅助服务air freight 航空货运费air transport 航空运输air waybill 空运提货单；空运提单All Ordinaries Index 所有普通股指数allocate 分配allotment 分配数allowance （l）折让，（2）津贴amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美国商会annual general meeting 周年大会；年会annual report 年报ante-dated cheque 倒填日期的支票arbitrator 仲裁人Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行asset 资产association 社团at par 按票面值auction 拍卖authorized capital 注册股本；法定股本auto-pay 自动转帐支付automatic credit transfer 自动转帐收款automatic teller machine 自动柜员机average clause 受保范围；损失条款avoidable risk 可避免之风险B bad debt 呆帐；坏帐balance of payments 国际收支差额balance of trade 国际贸易差额balance sheet 资产负债表bank credit 银行信用bank draft 银行汇票bank interest rate 银行利率bank note 钞票bank overdraft 银行透支bank services 银行服务Banking Ordinance 银行业条例bankruptcy 破产barter 以货易货；物物交换bear 看淡股市者；淡友bear market 熊市；淡市bearer bond 息票债券；不记名债券bearer cheque 来人支票；不记名支票bearer share 无记名股票below par 低于票面值best lending rate 最优惠贷款利率；最优惠利率bilateral arrangement 双边协议bill of exchange 汇票bill of lading 提货单bill payable 应付票据bill receivable 应收票据blue chips 蓝筹股board of directors 董事会；董事局bond 债券bonded warehouse 公税仓bonus 红利；花红bonus issue 发行红股bonus share 红股；股票股息book value 账面值；账面成本brand 牌子；品牌brand image 牌子形象；品牌形象brand loyalty 对牌子忠诚 brand name 商标；品牌名称；牌子名称broker 经纪brokerage firm 经纪行budget 预算bulk-breaking 分件bulk-buying 大量购买bull 看好股市者；好友bull market 牛市；旺市burglary insurance 盗窃保险business enterprise 企业机构business entity 企业个体business organization 企业组织business registration certificate 商业登记证business reply service 商业回邮服务C call option 买入期权callable bond 可赎回债券called-up capital 已催缴股本capital 资金；资本capital employed 动用资金capital expenditure 资本支出capital gearing 资金借贷比率capital goods 资本物品capital intensive 资本密集capital market 资本市场capital reserve 资本公积金；资金储备capitalization （1）资本化；利益资本化；（2）资本总额cargo insurance 货物保险；货运险carriage forward 运费到付；货价不包括运费carriage paid 运费已付；货价包括运费carrier （1）运货工具，（2）承运商cash discount 现金折扣cash dispenser 现金提款机cash flow 现金流转；现金流量cash on delivery (COD) 交货付现cash sale 现销cash with order 订货付现cashier order 银行本票caveat emptor 购者自慎certificate of incorporation 公司注册证certificate of origin 产地来源证；来源证certificate of posting 投寄邮件证明书 chain store 连锁商店channel of distribution 分销途径；分销渠道cheque clearance 支票交换Chinese General Chamber of Commerce, The 香港中华总商会Chinese Gold & Silver Exchange Society, The 金银业贸易场Chinese Manufacturers' Association of Hong Kong, The 香港中华厂商联合会circulating asset 流动资产circulating capital 营运资金；周转资金；流动资本classified advertising 分类广告clearing house 票据交换所co-operative society 合作社co-partner 合伙人code of practice 操作守则coinsurance 共负保险collateral 抵押品collect call 接听人付费长途电话commercial paper 商业票据commission （1）佣金，（2）手续费commodities futures market 商品期货市场commodity 商品commodity exchange 商品交易所；期货交易所common carrier （1）运输业，（2）承运商common stock 普通股communication networks 通讯网Companies Ordinance 公司条例Companies Registry 公司注册处comparative advantage 比较优势compensating balance 补偿性最低存款额competitive advertising 竞争性广告confirmed letter of credit 保兑信用证；保兑信用状consequential loss 灾后损失；后果性损失；间接性损失consignment 寄销consignment note 托运通知书consular invoice 领事签证单；领事发票consumer behaviour 消费者行为Consumer Council 消费者委员会Consumer Council Ordinance 消费者委员会条例consumer goods 消费品consumer loyalty 消费者忠诚consumer market 消费者市场consumer survey 消费者调查container 货柜；货箱containerization 货柜运输；货柜化contract 合约；契约；合同contributed capital 缴入资本convenience goods 便利品convenience store 便利店；便利店铺convertible bond 可调换公司债券；可换债券convertible preference share 可转换优先股copyright 版权corporation 公司cost and freight (C & F) 成本包括运费cost of goods sold 销货成本cost, insurance and freight (CIF) 货价、保险及运费；到岸价格courier service 速递服务covered warrant 备兑认股权证；回购认股证credit （l）贷方，（2）贷项，（3）贷记，（4）贷入，（5）赊帐，（6）信用credit card 信用卡credit insurance 信用保险；信贷保险credit note 贷项通知单；入帐通知书credit period 赊帐期间credit policy 信用政策；信贷政策credit sale 赊售；赊销credit transfer 贷项转帐credit union 储蓄互助社credit worthiness 信贷可靠性creditor 债权人crossed cheque 划线支票cum dividend 带息cumulative dividend 累积股息cumulative preference share 累积优先股current account （1）往来存款账户；活期存款账户，（2）往来帐current asset 流动资产 current liability 流动负债current ratio 流动比率customs 海关customs duty 关税D data processing 数据处理data transmission 数据传输debenture 债券debit （l）借方，（2）借项，（3）借记，（2）借入debit note 借项通知单；支帐通知书debt capital 债务资本；借入资本debt finance 外借资金debt financing 举债；债务筹措；举债融资debtor 债务人；债户deed 契据；契约default 违约；拖欠deferred asset 递延资产deficit 亏绌；赤字；亏损del credere agent 包销商；保付货价代理人delivery note 付货通知书；交运通知送货单demand deposit 活期存款department store 百货公司deposit 存款deposit-taking company 接受存款公司depositor 存户depreciation (1)折旧，(2)损耗Design Council of Hong Kong 香港设计委员会devaluation 贬值direct debit （1）直接支帐付款，（2）直接借记direct distribution 直接分销；直接分配direct marketing 直接行销direct shipment 直接装运disability insurance 伤残保险discount （1）折扣，（2）贴现discount allowed 销货折扣discount house 票据贴现所discount received 购货折扣discounting bill of exchange 票据贴现dishonour 拒付dishonoured cheque 退票；不兑现支票；拒付支票dissolution 解散；解体distribution channel 分销途径distributor 经销商；分销商diversification 多元化；多样化；业务分散dividend 股息dividend yield 股息率division of labour 分工document against acceptance 承兑交单document against payment 付款交单document of title （1）业权；所有权，（2）业权文件documentary bill 跟单汇票documentary credit 押汇documentary letter of credit 跟单信用证；跟单信用状domestic trade 本土贸易；国内贸易dormant partner 不参与管理合伙人；隐名合伙人down-payment 首期付款draft 汇票drawee 受票人drawer 发票人dumping 倾销durable goods 耐用物品duty 税duty drawback 退税E earnings per share 每股盈利electronic banking 电子银行服务electronic data processing (EDP) 电子数据处理electronic payment system 电子付款服务embargo 禁运employees' compensation insurance 雇员赔偿保险employer's liability insurance 雇主责任保险endorsement （1）背书，（2）批注endowment insurance 储蓄保险enterprise 企业entity 单位；个体entrepot 转口港；转口埠entrepreneur 企业家equity 产权；主权；权益equity capital 主权资本；权益资本；股本equity finance 主权资金equity financing 资本筹措；权益筹资errors and omissions excepted (E & OE) 如有错漏不在此限European Economic Community (EEC) 欧洲经济共同体ex-dividend 除息ex-godown 仓库交货价；出仓价ex-right 除权ex-warehouse 仓库交货价；出仓价ex-works 出厂价；工厂交货价exchange （l）兑换，（2）交换exchange control 外汇管制exchange fund 外汇基金exclusive distribution 独家经销executor 遗嘱执行人export licence 出口许可证exporter 出口商exports 出口express delivery 专运express terms 明示条款extra dividend 额外股利F face value 票面值factor 应收帐款收购商factoring 出售应收帐款；应收帐款让售factoring house 应收帐款收购商factors of production 生产因素；生产要素Federation of Hong Kong Industries 香港工业总会fictitious asset 虚设资产final dividend 末期股息；末期股利finance company 财务公司financial institution 财务机构；金融机构financial market 金融市场；财务市场financial statement 财务报表financial year 财政年度；会计年度finished goods 制成品fire insurance 火险firm 商号；商行；企业fixed asset 固定资产fixed capital 固定资本fixed deposit account 定期存款账户fixed liability 固定负债floating debenture 浮动抵押公司债券foreign corporation 外国公司foreign exchange 外汇foreign exchange control 外汇管制foreign exchange rate 汇率foreign trade 对外贸易；国际贸易forfeited share 没收股份founders' share 创办人股本；发起人股本franchise 营业特权；专利权franchisee 特许权使用人franchisor 特许权拥有人franking machine 邮戳机free alongside ship (FAS) 船边交货价 free currency 自由货币free on board (FOB) 船上交货价；离岸价free port 自由港free trade 自由贸易freight 运费fringe benefit 额外利益；附带福利full liability 全部责任fund （1）基金，（2）资金futures contract 期货合约futures deals 期货交易futures market 期货市场futures price 期货价格G gearing ratio 资本与负债的比率；资本借贷比率general average 共同海损general partner 普通合伙人general partnership 普通合伙gilt-edged security 金边证券goods 货品goodwill 商誉grading 等级gross loss 毛损gross margin 毛利gross profit 毛利gross weight 毛重H Hang Seng Index 恒生指数hire purchase 租购；分期付款购买hire purchase agreement 租购合约holding company 股权公司；控股公司home trade 本土贸易；国内贸易Hong Kong Export Credit Insurance Corporation 香港出口信用保险局Hong Kong Futures Exchange Limited 香港期货交易所有限公司Hong Kong General Chamber of Commerce, The 香港总商会Hong Kong Japanese Chamber of Commerce and Industry 香港日本人商工会议所Hong Kong Management Association, The 香港管理专业协会Hong Kong Productivity Council 香港生产力促进局Hong Kong Standards and Testing Centre Ltd., The 香港标准及检定中心Hong Kong Trade Development Council 香港贸易发展局horizontal integration 横面结合；平行合并hot money 热钱；游资hypermarket 特级市场I I Owe You (IOU) 欠条；欠单；借据implied terms 默示条款import duty 入口税import licence 入口许可证importer 入口商imports 入口impulse buying 冲动性购买income statement 损益表；收益表indemnity 赔偿indent 国外订货单indenture 合约；契约index number 指数Indian Chamber of Commerce Hong Kong, The 香港印度商会indirect production 间接生产industrial diversification 工业多元化industrial goods 工业品Industry Department 工业署infant industry 萌芽工业；初生工业inflation 通货膨胀informative advertising 信息式广告infrastructure 基础设施；基本建设inland mail 本埠邮件Inland Revenue Department 税务局insider dealing 内幕交易insider trading 内幕交易insolvency 无力支付；无偿债能力instalment 每期付款额instalment loan 分期付款贷款insurable interest 可保利益insurable risks 可保风险insurance 保险insurance fund 保险基金insurance policy 保单insurance premium 保险费insured 受保人insurer 承保人intangible 无形intangible asset 无形资产integration 结合；合并intensive distribution 密集性分销；密集的推销方法；广泛性分销interest (1)利息，(2)权益；利益interim dividend 中期股息internal financing 内部融资international marketing 国际市场推销；国际市场营销International Monetary Fund (IMF) 国际货币基金组织international trade 对外贸易；国际贸易inventory (1)存货，(2)财产清单inventory control 存货控制；存货管理；存货管制inventory turnover 存货流转率invested capital 投入资本investment 投资investment company 投资公司invisible trade 无形贸易invoice 发票irrevocable letter of credit 不可撤销信用证issued capital 已发行股本J jobber 证券经销经纪，证券批销经纪；批家joint account 联合帐joint stock company 股份有限公司joint venture 联合短期投资；短期合营L Labour Department 劳工处labour intensive 劳力密集labour union 工会；职工会laissez faire 自由放任lease (1)租赁；租，(2)租约legal entity 法人；法定个体lessee 承租人；承批人lessor 出租人letter of credit 信用证；信用状letter of enquiry 询价函件levy 课税；征收；征课liability 负债licence 许可证；牌照licensed bank 持牌银行life assurance 人寿保险limited company 有限公司limited liability 有限债务责任；有限责任limited partner 有限合伙人limited partnership 有限合伙linked exchange rate 联系汇率liquid asset 速动资产liquid capital 流动资金liquidation （1）清盘；清算，（2）清理liquidity 流动性；变现性；变现能力liquidity ratio 流动资金比率listed company 上市公司listed security 上市证券loan 放款；贷款loan stock 债券localization of production 生产地方化；生产区域化long position 买空；好仓；好仓合约；买进的期货合同long-term capital 长期资本；长期资金long-term liability 长期负债long-term loan 长期贷款loss 损失；亏蚀loss leader 亏本出售商品；损失领导物，吸引商品M mail order 邮购marine insurance 海上保险；水险mark down 标价降低数mark-up 加于成本之价格；加成market capitalization 市值；市价总值market diversification 市场多元化；市场分散market price 市价market research 市场调查；市场研究market share 市场占有率market value 市值marketing 市场学mass distribution 大规模运销mass media 大众传播媒介mass production 大量生产；大规模生产mate's receipt 大副收据maturity 到期Memorandum of Association 组织大纲merchandise 商品merchant bank 投资银行；商人银行merchant wholesaler 批发商merchantible quality 适合销售品质；可销售品质merger 兼并；合并；归并middleman 中间人mobile shop 流动商店Money Changers Ordinance 货币兑换商条例monopolist 垄断者；独占者mortgage 抵押；按揭mortgage bond 抵押债券mortgagee 受押者；贷款人mortgagor 抵押者；借款人most favoured nation (MFN) 最优惠国；最惠国Multi-Fibre Agreement (MFA) 多种纤维协定；多纤协定multi-national company 跨国公司multiple shop 连锁商店N nationalization 国有化negotiable instrument 流通票据net asset 净资产net book value 账面净值net current asset 流动资产净值net income 净利益；净收益；净利；纯利net loss 净损失net profit 纯利net profit on sales 销货纯利net working capital 营运资金净额net worth 净值new issue market 新股发行市场no claim bonus 无索偿奖励no-par-value capital stock 无面值股票nominal capital 票面股本；额定股本；名义股本nominal partner 名义合伙人nominal value 名义价值；票面值non-cumulative preference share 非累积优先股non-durable goods 非耐用品non-insurable risks 不可保风险non-profit making organisation 非牟利机构non-voting share 无投票权股票not negotiable 不得转让noting charges 票据拒付手续费O offer for sale 出让；公开发售on consignment 寄销open cheque 不记名支票operating expense 营业费用operating income 营业收益operating profit 营业收益；营业利润option dealing 期权买卖order cheque 记名支票；抬头支票order form 订单ordinary share 普通股Organisation for Economic Co-operation and Development (OECD) 经济合作与发展组织ostensible partner 挂名合伙人output 产量over-trading 过度扩张营运overdraft 透支owe 欠P paid-up capital 已缴股本；实收资本par 面值par value 票面值participating preference share 参与优先股particular average 单独海损partner 合伙人partnership 合伙；合伙组织patent 专利权payee 受款人；收款人payer 付款人payment 支出payroll 薪饷pedlar 沿门兜售小贩percentage profit 利润比率person-to-person call 指名接听长途电话personal property 动产personal selling 人员销售；个人销售persuasive advertising 诱导性广告physical distribution 实体配销pledging accounts receivable 应收帐款抵押policy (1)政策，(2)保险单；保单policy holder 保险客户；投保人pooling of risks 分担风险；风险汇合；风险汇聚portfolio 投资组合；证券组合post-dated cheque 期票；远期支票postal communication 邮递通讯potential customer 潜在主顾；潜在顾客preference share 优先股preference share premium 优先股利preferred stock 优先股premium （１）保险费，（２）溢价price fixing 定盘price-earning ratio 市价盈利率primary market 第一市场；初级市场；基本市场primary product 原产品；初级产品primary production 初级生产；第一级生产prime rate 优惠利率；最优惠利率principal （１）本金，（２）委托人；主事人principle of contribution 风险分担原则principle of indemnity 补偿原则；赔偿原则principle of subrogation 权利代位原则private limited company 私人有限公司private treaty 私人合约pro forma invoice 临时发票producer goods 资本物品；生产者物品producers' co-operative society 生产人合作社product diversification 产品多样化；产品多元化product image 产品形象；产品印象productivity 生产力profit and loss account 损益帐；损益表profit margin 利润率；利润幅度profitability 盈利能力；盈利水平profitability ratio 盈利能力比率promissory note 借据；期票promotion （1）晋升；升职，（2）推广；促进，（3）拓销；推销；促销prompt cash 当场付款；实时付款；日内付款property 财产proposal form （l）保险申请表，（2）动议表格proprietor 资本主proprietorship （1）业权；资本主权益；东主权益；（2）独资企业prospectus 招股章程protectionism 保护主义protectionist measure 贸易保护措施protectionist policy 保护主义政策proximate cause 近因public corporation 公营公司public enterprise 公营企业Public Health and Municipal Service Ordinance 公共卫生及市政条例public limited company 公众有限公司purchases contract 购货契约purchases 购货put option 卖出期权Q quality control 品质控制 quantity discount 数量折扣；大批量折扣quick asset 速动资产quick ratio 速动比率quiet possession 不受干扰享用权quota 配额quotation 报价单R rail transport 铁路运输rate of return 报酬率；收益率；盈利率；回报率rate of stockturn 存货周转率rate of turnover 周转率re-export 转口；转口货receipt （1）收据，（2）收入recorded delivery 记录派递red chips 红筹股redeemable preference share 可赎回优先股redemption 偿还；赎回refund 退款；退现registered capital 注册股本；法定股本Registrar of Companies 公司注册官registration of companies 公司注册reinsurance 再保险；分保remittance 汇款remittance advice note 汇款通知书rendu 卖方负责运费之报价repossession 收回已出售之货品requisition 请求单reserve 公积金；储备resource 资源restricted licence bank 有限制持牌银行retail banking 零售性银行业务retail cooperative society 零售合作社retail price 零售价retail trade 零售业；零售贸易retailer 零售商retained earnings 滚存盈余；保留盈余；营业盈余return on investment 投资报酬率；投资回报率revenue reserve 收益储备；保留盈余revocable letter of credit 可撤销信用证rights issue 股权发行；供股risk pooling 分担风险；风险汇合；风险汇聚risk transfer 风险转移road transport 道路运输royalty （1）特权，（2）使用税；版税；专利税S safe deposit box 保管箱salary 薪金Sale of Goods Ordinance 售卖货品条例sales 销货sales promotion 促销；销售推广；销售促进savings account 储蓄存款账户；储蓄账户scrip dividend 期票股利；股利票sea transport 水上运输secondary market 第二市场；次级市场secondary production 次级生产；第二级生产secret partner 秘密合伙人；隐名合伙人secured debenture 有抵押债券secured loan 担保贷款；抵押放款security 证券self-service 自助self-sufficient 自给自足selling short 卖空；抛空share （1）股份，（2）股票share bonus 红股share capital 股本share premium 股本溢价share subscription 认购股本shareholder 股东shipping note 装运通知单；装运通知书shop-lifting 高买；店内盗窃shopping goods 选购品；选购货品；挑剔品short position 卖空；淡仓；淡仓合约；卖出的期货合同short selling 卖空；抛空short-term capital 短期资本；短期资金short-term liability 短期负债short-term loan 短期贷款sight draft 即期票据silent partner 静默合伙人sleeping partner 不参与管理合伙人；隐名合伙人Small Claims Tribunal 小额钱债审裁处Small Claims Tribunal Ordinance 小额钱债审裁处条例sole agent 总代理sole proprietor (1)全东；东主，(2)独资经营；独资企业sole proprietorship 独资经营sole trader 全东；东主；独资经营solvency 偿债能力specialization （1）专业化，（2）专门知识specialty goods 特殊品；特殊货品specialty store 特殊店；特殊店铺speculation 投机speculator 投机者spot cash 付现spot deals 实时交易；实时买卖spot delivery 实时交收spot price 现货价格stag 投机新股者stale cheque 过期支票stamp duty 印花税standing order 定期支付指示statement of account （l）会计帐目，（2）结单station-to-station call 对站长途电话；非指名接听长途电话status inquiry agency 状况咨询机构statutory body 法定机构stock （1）存货，（2)证券，（3）股票stock broker 证券经纪；股票经纪stock control 存货控制；存货管理；存货管制stock exchange 证券交易所Stock Exchange Compensation Fund 证券交易所赔偿基金Stock Exchange of Hong Kong Limited 香港联合交易所stock jobber 证券批销经纪stock market 证券市场stock option 认股特权；认股权stock split 拆股；股份分裂stock taking 盘点存货；盘存stock turnover 存货周转；存货周转率stockholder 股东straight irrevocable letter of credit 直接不可撤销信用证subrogation 权利代位subscribe 认购subsidiary company 附属公司；子公司supermarket 超级市场surface mail 平邮surplus 盈余surrender value 退还金额syndicated loan 组合贷款；集团贷款T takeover 收购tangible asset 有形资产tare weight 皮重；容器重量target market 目标市场tariff 关税tax 税捐tax allowance 免税额tax rate 税率telecommunication 电信；电讯telegram 电报telegraphic money order 电汇telegraphic transfer 电汇telex 专用电报tender 投标term loan 定期放款；定期借款terms of trade 贸易价格比率；贸易比率tertiary production 第三级生产third party insurance 第三者保险third party ownership 第三者拥有权third party, fire and theft insurance 第三者火灾与盗窃保险time deposit 定期存款time draft 期付汇票time policy 时限保单trade association 商会trade barrier 贸易障碍；贸易壁垒trade credit （1）贸易赊帐，（2）商业信用Trade Department 贸易署Trade Descriptions Ordinance 商品说明条例trade discount 交易折扣；营业折扣trade mark 商标trade mission 贸易团；贸易代表团trade name （1）商号，（2）商品名称trade promotion 贸易促进；商业促进trade restriction 贸易限制trade union 工会；职工会traders' credit 商人放帐额；同行放帐trading account 购销帐trading and profit and loss account 购销损益帐trading capital 营运资金trading partner 贸易伙伴tramp steamer 不定期货船transaction 交易事项transportation system 运输系统Travel Agents Ordinance 旅行代理商条例traveller's cheque 旅行支票trust deed 信托契据trust fund 信托基金trust rerceipt 信托收条trustee 信托人；受托人turn-around time 运转时间；周转期turnover 营业额；销售量U unavoidable risk 无法避免之风险uncalled capital 末催缴股本undertaking (1)企业，(2)承担underwriter 承保人；包销人underwriting 包销underwriting contract 承保合约undistributed profit 未分派之盈利；未分派利润unfair trade practice 不公平贸易手段United Nations Conference on Trade and Development (UNCTAD) 联合国贸易及发展会议unlimited company 无限公司unlimited liability 无限责任unlisted security 未上市证券unpresented cheque 末兑现支票unsecured loan 无担保贷款；信用贷款utmost good faith 具最高诚意绝对真确V vending machine 自动售卖机vertical integration 纵面结合；垂直合并viewdata system 数据传视系统visible balance 有形贸易差额visible trade 有形贸易voucher 传票；凭单voyage policy 航程保单W warehouse 仓库；货仓warehouse warrant 仓单warrant 认股权证warranty （l）保证书，（2）保证条款water transport 水上运输Weights and Measures Ordinance 度量衡条例whole life policy 终生保险单wholesale banking 批发银行业务wholesale co-operative society 批发合作社wholesale price 批发价wholesale trade 批发业；批发贸易wholesaler 批发商winding-up 清盘working asset 营运资产working capital 营运资金；周转资金；流动资本working capital fund 营运资金基金working capital ratio 营运资金比率World Trade Organization 世界贸易组织Y yellow pages 黄页分类yield （1）收益；实际获利，（2）产量yield rate 实际获利率2. 企业概论Aabsenteeism 缺勤absolute advantage 绝对优势acceptance (1)承兑；承兑票据，(2)承诺acceptance of bill of exchange 汇票承兑；票据承兑acceptor 承兑人accident insurance 意外保险account (1)帐；账户，(2)科目，(3)客帐account executive 客户主任；户口主任account payable 应付帐款account payee only 祇限存入?头人账户；只可转帐account receivable 应收帐款accountability 责任承担accountant 会计人员；会计主任；会计师accounting equation 会计等式accounting period 会计期间accumulated depreciation 累积折旧；折旧准备accumulated dividend 累积股息accumulated fund 累积基金achievement test 成就测验acid-test ratio 酸性测验比率active partner 活跃合伙人；参与管理合伙人activity ratio 实际作业与预算比率administration 行政advance 预付advancement 晋升advertising agency 广告公司；广告代理商advertising appeals 广告诉求advertising media 广告媒介Advisory Committee on Diversification 经济多元化咨询委员会affiliated company 附属公司agent 代理人aids to trade 贸易辅助服务allowance (1)折让，(2)津贴amalgamation 合并American Chamber of Commerce in Hong Kong, The 香港美国商会analog computer 仿真计算机annual general meeting 周年大会；年会annual leave 年假annual report 年报annuity 年金appreciation 升值；增值apprenticeship 学徒训练aptitude test 性向测验；才能测验arbirage 套利；套息arbitration 仲裁arbitrator 仲裁者；仲裁人arithmetic and logic unit (ALU) 算术及逻辑运算部件arithmetic mean 算术平均；等差中项；算术中项Articles of Association 组织章程Asian Development Bank (ADB) 亚洲发展银行Asian Productivity Organization (APO) 亚洲生产力组织assembling 装配assembly line 装配线asset 资产asset turnover 资产周转率assignment of responsibility 职责之指派associated companies 联营公司assumption of duty 就任；就职；上任at par 按票面值；按面值audit 查核；核数；审计authorised capital 注册股本；法定股本authoritarian 独裁式；独裁；专制authority 权力；职权auto-pay 自动转帐支付autocratic leadership 独裁式领导automatic credit transfer 自动转帐收款automatic teller machine(ATM) 自动柜员机automation 自动化autonomous work group 自治工作小组自治工作小组autonomy 自主；自治权average collection period 平均收帐期average rate of return (ARR) 平均收益率avoidable risk 可避免之风险
Bbackward integration 后向合并bad debt 呆帐；坏帐balance (1)余额，(2)平衡balance of payments 国际收支差额balance of trade 国际贸易差额balance sheet bank draft 银行汇票bank overdraft 银行透支banker's acceptance 银行承兑票据Banking Ordinance 银行业条例 bankruptcy 破产basic need 基本需要basic salary 底薪batch processing 成批处理；整批处理bear 看淡股市者；淡友bear market bearer bond 息票债券；不记债券bearer cheque 来人支票；不记名支票bearer share 无记名股票；不记名股票best lending rate 优惠利率；最优惠利率；最优惠贷款条件bill of exchange 汇票；票据；交易票据bill of lading 提货单bill payable 应付票据bill receivable 应收票据blue chip 蓝筹股board of directors 董事会；董事局bond 债券bond dividend 债券股利bond interest 债券利息bonded warehouse 公税仓bonus 红利；花红bonus issue 发行红股bonus share 红股；股票股息book value 账面值boycott 杯葛；抵制brain drain 人材流失；人材外流brain storming 剌激创新；脑力激荡法brand 牌子；品牌brand image 品牌形象；牌子形象brand loyalty 对牌子忠诚brand name 商标；品牌名称；牌子名称break-even analysis 损益平衡分析；损益两平分析；营业平衡分析break-even chart 损益平衡图；损益两平图；营业平衡图break-even point (BEP) 损益平衡点；损益两平点；营业平衡点broker 经纪brokerage firm 经纪行budget 预算budgetary control 预算控制budgeting (1)预算，(2)编制预算buffer stock 调节存货；安全存货bulk-breaking 分件bulk-buying 大量购买bull 看好股市者；好友bull market 牛市；旺市bureaucracy 官僚系统；官僚组织制度；科层组织制度burglary insurance 盗窃保险business administration 工商管理business corporation 企业公司business cycle 商业循环；营业循环；营业周期business enterprise 企业机构business entity 企业个体business ethics 商业道德business organization 企业组织business registration certificate 商业登记证business reply service 商业回邮服务buying power index 购买力指数
Ccalculating device 计算装置call provision 提前赎回(证券)条款callable bond 可赎回债券called-up capital 已催缴股本capital 资金；资本；股本capital budgeting 资本预算capital employed 动用资金；动用资本capital expenditure 资本支出capital gearing 资金借贷比率；资本与负债比率capital goods 资本物品capital market 资本市场capital-intensive 资本密集capitalism 资本主义capitalist economy 资本主义经济capitalization (1)资本化；利益资本化，(2)资本总额carrier (1)运货工具，(2)承运商carrying cost (1)贮存成本；存仓成本，(2)保有资产成本case study 个案研究cash budget 现金预算cash discount 现金折扣cash flow 现金流转；现金流量cash on delivery (COD) 交货付现cash rebate 现金回扣cash sale 现销；现金销货cash with order 订货付现cashier order 银行票caveat emptor 购者自慎central processing unit (CPU) 中央处理器central tendency 中央倾向；集中趋势centralization (1)集中；集中化，(2)中央集权；集权化centralized management 中央集权管理certificate of incorporation 公司注册证certificate of origin 产地来源证；来源证chain of command 命令线；命令链；指挥链chain store 连锁商店channel of communication 沟通渠道；传意途径channel of distribution 分销途径；分销渠道channel of information 信息渠道cheque clearance 支票交换Chinese General Chamber of Commerce, The 香港中华总商会Chinese Gold & Silver Exchange Society, The 金银业贸易场Chinese Manufacturers' Association of Hong Kong, The 香港中华厂商联合会circulating asset 流动资产circulating capital 营运资金；周转资金；流动资本classified advertising 分类广告clearing house 票据交换所co-operative society 合作社code of ethics 道德规约；道德守则code of practice 操作守则coercive power 强制权力coinsurance 共负保险collateral 抵押品collective bargaining 集体议价；集体谈判collective ownership 集体所有；集体所有制command 命令；指令；指挥commercial paper 商业票据commission (1)佣金，(2)手续费committee structure 委员会结构commodities futures market 商品期货市场commodity 商品commodity exchange 商品交易所；期货交易所common stock 普通股communication barrier 沟通障碍communication channel 沟通渠道；传意途径communication network 沟通网络communism 共产主意Companies Ordinance 公司条例Companies Registry 公司注册处company 公司comparative advantage 比较优势compensating balance 补偿性最低存款额component 组成元素；组件computer 计算机；电子计算器Computer Aided Design (CAD) 计算机辅助设计Computer Aided Manufacture (CAM) 计算机辅助生产computer crime 涉及计算机的犯罪行为computer personnel 计算机从业员computer program/computer 计算机程序programme 计算机系统computer system 计算机化conciliation 调停；调解；斡旋conciliator 调停人；调解人conglomerate 联合企业consignment 寄销consolidated financial statement 综合财务报告表；综财务报表consolidated group 合并集团consumer behaviour 消费者行为Consumer Council 消费者委员会consumer goods 消费品consumer loyalty 消费者忠诚consumer market consumer price index 消费物价指数consumer survey 消费者调查consumerism 消费者主义containerization 货樻运输；货柜化contingent fund 意外准备基金contingent liability 或有负债contingent reserve 意外准备continuous production 连续性生产；流水生产contract price 合约价格contributed capital 缴入资本control 控制；统制；管制control chart 控制图control unit 控制部件controllable cost controlled company 分公司；受制公司controlling company 总公司；控股公司convenience goods 便利品convenience store 便利店；便利店铺convertible bond 可调换公司债券；可换债券convertible preference share 可转换优先股colling-off period 冷却期；冷静期；等待期coordination 协调corporation 公司；法团cost 成本cost analysis 成本分析cost and freight (A & F) 成本包括运费cost control 成本控制cost of capital 资本成本cost of goods sold cost of production 生产成本cost, insurance and freight (CIF) 货价、保险及运费；到岸价格cost-benefit analysis 成本收益分析；成本效益分析cost-effectiveness analysis 成本效用分析；成本效能分析cost-plus 成本加成cost-plus pricing 成本力成定价；成本加利润计价法coupon bond 息票债券coupon rate 票面利率craft union 同业工会credit analysis 信用分析credit analysis 信用咭credit control 信用控制；信贷控制credit insurance 信用保险；信贷保险credit line 信用限额；信贷限额credit management 信用管理；信贷管理credit period 赊帐期间credit policy 信用政策；信贷政策credit rating 信用评级；信用评核credit sale 赊售；赊销credit terms 赊帐条件credit transfer 贷项转帐credit worthiness 信贷可靠性creditor 债权人Critical Path Method (CPM) 要径法；关键路线法crossed cheque 划线支票cum dividend 带息cumulative dividend 累积股息cumulative frequency 累积频率；累积频数cumulative preference share 累积优先股cumulative preferred stock 累积优先股current asset 流动资产current liability 流动负债current price 时价current ratio 流动化率custom duty 关税customer departmentalization 顾客分部cut-throat competition 恶性竞争cyclical fluctuation 周期性波动cyclical unemployment 周期性失业
Ddata 数据；资料data processing 数据处理data tansmission 数据传输debenture 债券；信用债券debt 债；债务debt capital 债务资本；借入资本debt discount 债务折扣debt finance 外借资金debt financing 举债；债务筹措；举债融资debt management 债务管理debt ratio 债务比率debt-to-equity ratio 债务与资本比率debtor 债务人；债户decentralization (1)分散，(2)分权；权力分散decentralized authority 分权；权力分散decentralized management 分权管理；分层管理decision making 决策decline stage 衰退期deed 契据；契约default 违约；拖欠deficit 亏绌；赤字；亏损del credere 担保还款del credere agent 保付货价代理人；担保还款代理人delegation of authority 授权delivered price 交货价格delivery note 付货通知书；交运通知；送货单demand deposit 活期存款democratic leadership 民主式领导democratic socialism 民主社会主义demotion 降；降级department sotre 百货公司departmentalization 部门划分；部门化；分部departmentation 部门划分；部门化；分部deploy 调配；调派；部署deposit-taking company 接受存款公司depreciation (1)折旧，(2)贬值，(3)损耗depreciation allowance 折旧金；折旧提存；折旧预备depreciation rate 折旧率Design Council of Hong Kong 香港设计委员会devaluation 贬值differential product 差异产品digital computer 数字计算机diminishing balance depreciation method 余额递减折旧direct cost 直接成本direct debit (1)直接支帐付款，(2)直接借记direct distribution 直接分配；直接分销direct expense 真接费用；直接成本direct marketing 直接行销direct shipment 直接装运directing 指挥disability insurance 伤残保险disbursement 支出discharge 解雇；开除disciplinary action 纪律处分discount (1)折扣，(2)贴现，(3)折价discount house 票据贴现所discount on share 股票折价discounted cash flow (1)折现现金流量，(2)现金流转折现法discounting bill of exchange 票据贴现discounts allowed 购货折扣discounts received 购货折扣discretionary income 自由支配收入；自由支配所得discriminatory pricing 歧视性定价；差别定价dishonour 拒付；拒绝付款；拒绝承兑dishonoured cheque 退票；不兑现支票；拒付支票dismissal 解雇；开除disposable income 可用所得disposal of asset (1)资产处理，(2)资产变卖distribution channel 分销途径disbributor 经销商；分销商diversification 多元化；多样化；业务分散dividend 股息dividend yield 股息率division of labour 分工dormant partner 不参与管理合伙人；匿名合伙人；隐名合伙人down-payment 首期付款draft (1)汇票；票据，(2)草案drawee 受票人drawer 发票人Dual-factor Theory 两因子理论dumping 倾销durable goods 耐用物品duty list 职责表duty roster 轮值表
Eearning capacity 收益能力；盈利能力earnings per share 每股盈利economic order quantity (EOQ) 经济订货量；经济订购量economies of scale 规模经济electronic banking 电子银行服务electronic computer 电子计算器electronic data processing (EDP) 电子数据处理electronic payment system 电子付款服务embargo 禁运emolument (1)薪酬；酬金，(2)津贴emotional appeal 情感诉求employee association 职工联合会employee counselling 员工辅导employee-oriented 员工导向employees' conpensation 雇员赔偿employees' compensation insurance 雇员赔偿保险employer's liability insurance 雇主责任保险employers' association 雇主联会；雇主协会employment agency 职业介绍所empower 赋予权利end user 最终使用者endorsement (1)背书，(2)批注，(3)认可；赞同endowment insurance 储蓄保险enterprise 企业entrepot 转口港；转口埠entrepreneur 企业家equal-annual-payment depreciation method 平均年金折旧法；平均折旧法equity 产权；主权；权益equity capital 主权资本；权益资本；股本equity finance 主权资金equity financing 资本筹措；权益筹资errors and ommissions excepted (E&OE) 如有错漏不在此限espirt de corps 团体精神esteem need 自尊需要；名望需要European Economic Community (EEC) 欧洲经济共同体；欧洲共同市场ex-dividend 除息ex-right 除权exchange control 外汇管制exchange fund 外汇基金exclusive distribution 独家经销executive (1)行政，(2)行政人员；执行人员expert power 权威权力expertise (1)专才，(2)专门知识；专家经验export 出口export licence 出口许可证export-oriented 出口主导；出口导向external financing 向外筹措资金；向外融资extractive industry 采掘工业extrinsic reward 外在报酬
Fface value 票面值factor (1)应收帐款数购商，(2)经纪商；代理人，(3)因素；要素factor analysis 因素分析factoring 出售应收帐款；应收帐款让售factoring house 应收帐款收购商factors of production 生产因素；生产要素Federation of Hong Kong Industries 香港工业总会feedback 回应；反馈；回馈fictitious asset 虚设资产final divident 末期股息；末期股利finance company 财务公司financial incentive 财务奖励financial institution 财务机构；金融机构financial intermediary 金融中介机构financial leverage (1)财务挺率；杠率，(2)财务杠杆作用financial management 财务管理financial market 金融市场；财务市场financial ratio 财务比率financial statement 财务报表financial year 财政年度；会计年度finished goods 制成品fire insurance 火险firm 商号；商行；企业first-line manager 第一线管理人员fiscal year 财政年度；会计年度fixed asset 固定资产fixed budget 固定预算fixed cost 固定成本fixed deposit 定期存款flat organization 平扁组织flexible budget 弹性预算flexitime 弹性工作时间floating debenture 浮动抵押公司债券flow chart 流程图foreign exchange 外汇foreign exchange control 外汇管制foreign exchange market 外汇市场roreign exchange rate 汇率foreman 工头form utility 形式效用formal organization 正式组织forward integration 前向合并founders' share 创办人股本；发起人股本franchise 营业特权；专利权；特许权franchisee 特许权使用人franchisor 特许权拥有人free enterprise 自由企业free on board (FOB) 船上交货价；离岸价free port 自由港free trade 自由贸易freight 运费frequency distribution 频数分布；频率分布fringe benefit 额外利益；附带福利；边缘福利functional authority 职权；职能权力；功能性职权functional departmentalization 功能分部；职能分部functional discount 功能折扣functional organization 功能组织；职能组织fund (1)基金，(2)资金fund flow 资金流转funds statement 资金表futures contract 期货合约futures market 期货市场futures price 期货价格
GGantt Chart 甘特图表General Agreement on Tariffs and Trade (GATT) 关税及贸易总协议general partner 普通合伙人general partnership 普通合伙georgraphical departmentalization 区域分部gilt-edge security 金边证券；优良证券；优质证券goal oriented 目标指向goodwill 商誉grievance procedure 冤屈投诉程序gross loss 毛损gross margin 毛利gross profit 毛利gross weight 毛重group incentive plan 团体奖励计划growth stage 成长期
HHang Seng Index 恒生指数Hang Seng Index Futures Contract 恒生指数期货合约hardware 硬设备，硬件hedging 套头交易；保值交易；套期保值；套戥；对冲heterogeneous products 异质产品Hierarchy of Needs Theory 需求层次理论；需要阶梯理论hire purchase 租购；分期付款购买holding company 股权公司；控股公司homogeneous products 同质产品Hong Kong Association of Banks 香港银行公会Hong Kong Export Credit Insurance Corporation 香港出口信用保险局Hong Kong Futures Exchange Limited 香港期货交易所有限公司Hong Kong General Chamber of Commerce, The 香港总商会Hong Kong Index 香港指数Hong Kong Industrial Estate Corporation 香港工业?公司Hong Kong Japanese Chamber of Commerce and Industry 香港日本人商工会议所Hong Kong Management Association, The 香港管理专业协会Hong Kong Productivity Council 香港生产力促进局Hong Kong Standards and Testing Centre, Ltd., The 香港标准及检定中心Hong Kong Trade Development Council 香港贸易发展局Hong Kong Trade Facilitation Council 香港贸易协进局horizontal integration 横向合并；横面结合；平行合并horizontal merger 横向合并hot money 热钱；游资hourly rate 每小时工资率；计时工资human relations 人际关系human resources 人力资源human resources management 人力资源管理human resources planning 人力资源规划hygiene factors 保健因子hypermarket 特级市场
II.O.U. (I owe you) 欠条；欠单；借据import 入口import duty 入口税import licence 入口许可证import restriction 入口限制impulse buying 冲动性购买in-service training 在职训练incentive 奖励；剌激；诱因；激动incentive pay 奖金incentive plan 剌激计划；奖励计划income statement 损益表；收益income tax 入息税；所得税；溢利税indebtedness 债务indemnity 赔偿indenture 合约；契约index number 指数Indian Chamber of Commerce Hong Kong, The 印度商会indirect cost 间接成本indirect expense 间接费用induction 引导induction training 就业训练；入职训练；新进人员培训Industrial Development Board 工业发展委员会industrial dispute 劳资争执；劳资纠纷；工业纠纷industrial diversification 工业多元化industrial goods 工业品industrial health and safety 工业卫生与安全industrial relations 劳资关系；工业关系industrial safety 工业安全industrial training 工业训练industrial union 产业工会；工业工会Industry Department 工业署infant industry 萌芽工业；初生工业inferior goods 劣等物品；低等物品inflation 通货膨胀inflation rate 通胀率informal organization 非正式组织information processing 信息处理information system 信息系统informative advertising 信息式广告infrastructure 基础设施；基本建设injunction 禁制令Inland Revenue Department 税务局input 投入；输入；投入量input device 输入设备input-output analysis 投入产出分析insider dealing 内幕交易insider trading 内幕交易insolvency 无力支付；无偿债能力installment credit 分期付款式赊帐；分期付款信贷installment loan 分期付款贷款instruction 指示；训令insurable interest 可保利益insurable risk 可保风险insurance policy 保单；保险单insurance premium 保费；保险费insured 受保人insurer 承保人intangible asset 无形资产integration 结合；合并integration of enterprises 企业之整合intensive distribution 密集之整合密集性分销；密集的推销方法；广泛性分销intercompany profit 联营公司间内部盈利interdepartmental profit 部门间内部盈利interest (1)利息，(2)权益；利益interest group 利益团体interest rate 利率interim dividend 中期股息interlocking directors 互兼董事intermittent production 间歇性生产internal control 内部控制；内部管制internal financing 内部融资internal rate of return (IRR) 内部报酬率；内在报酬率；内在回报率international marketing 国际市场推销；国际市场营销International Monetary Fund (IMF) (1)国际货币基金组，(2)国际货币基金international trade 对外贸易；国际贸易interview (1)面对；会晤；约见，(2)面试intrinsic factor 内在因素intrinsic reward 内在报酬introduction stage 介绍期inventory (1)存货，(2)财产清单inventory control 存货控制；存货管理；存货管制inventory cost 存货成本inventory turnover 存货周转；存货流转率investment 投资investment company 投资公司invisible trade 无形贸易irrevocable letter of credit 不可撤销信用证；不可撤销信用状issued capital 已发行股本
Jjob analysis 工作分析；职务分析job attributes 工作特质job characteristics 工作特性job classification 工作分类job content 工作内容；工作质量job description 工作描述；工作说明；职务说明job design 工作设计job enlargement 工作扩大化job enrichment 工作丰富化job evaluation 工作评价job inspection 实地视察工作情况job redesign 工作再设计job retation 工作轮调job satisfaction 工作满足感job security 职业保障；工作保障job specification 工作规范；工作要求；职务规格job title 职衔joint venture 联合短期投资；短期合营joint-stock company 股份公司；股份有限公司
Kkey personnel 主要工作人员keyboard 键盘
Llabeling 标签Labour Department 劳工处labour dispute 劳资争议；劳资纠纷labour force 劳动力；劳动人口labour market 劳动市场；劳动力市场labour mobility 劳工流动性labour relations 劳资关系Labour Relations Ordinance 劳资关系条例Labour Tribunal 劳资审裁处labour turnover rate 劳工流动率；员工流动率；工人流动率labour union 工会；职工会labour-intensive 劳力密集laissez faire 自由放任latent demand 潜在需求；潜在需要lateral communication 横向沟通layoff 解雇；遣散lead time (1)计划与执行时差；准备期间，(2)订货间隔期leadership 领导能力leadership style 领导风格leading 领导lease (1)租赁；租，(2)租约leasing 租赁legal entity 法人；法定个体legitimate power 合法权力length of service 服务年资lessee 承租人；承批人lessor 出租人letter of appointment 聘书letter of credit 信用证；信用状level of management 管理层次level of responsibility 责任的轻重level of salary 薪金水平leverage (1)挺率；杠率；杠杆比率；资本借贷率，(2)杠杆作用；举债经营leverage ratio liability (1)负债，(2)责任licensed bank 持牌银行licensed deposit taking company 持牌接受存款公司life assurance 人寿保险limited company 有限公司limited liability 有限债务责任limited partner limited partnership 有伙人line assistant 直线助理；部属助理line authority 直线职权；部属职权line function 直线功能；部属功能；直线职能；部属职能line layout 流水线布置；有线布置line manager 作业主管line of authority 权力线line of credit 信用限额；信货限额line organization 直线组织；部属组织line-and-staff organization 直线与幕僚组织；部属与幕僚组织linked exchange rate 联系汇率liquid asset 速动资产；流动资产liquid capital 流动资金liquidation (1)清盘；清算，(2)清理liquidity 流动性；变现性；变现能力liquidaty ratio 速动比率；流动资金比率listed company 上市公司listed security 上市证券loan 放款；贷款lobbying 游说location of industry 工业区位lockout 停工；工厂闭锁long-term capital 长期资本；长期资金long-term liability 长期负债long-term loan 长期贷款loss 损失；亏蚀loss leader 亏本出售商品；损失领导物；吸引商品
Mmachine hour depreciation method 机器小时折旧法mail order 邮购management (1)管理；治理，(2)管理部门；管理阶层，(3)资方management by exception 例外管理management by objective (MBO) 目标管理management consultant 管理顾问；经营顾问management contract 管理合约management development 管理发展management game 管理游戏management information system (MIS) 管理信息系统；管理信息系统management principle 管理原则management science 管理科学manager 经理；管理者；管理人员managerial hierarchy 管理层次；管理结构managing director 常务董事manpower planning 人力规划；人力计划marine insurance 海上保险mark-down 标价降低数；减成mark-up 加于成本之价格；标价提高数；加成market analysis 市道分析；市场分析market capitalization 市值；市价总值market development 市场发展market diversification 市场多元化；市场分散market economy 市场经济market information 行情；市场信息market leader 市场领导者market mechanism 市场调节作用；市场调节职能market orientation 市场导向；市场取向market penetration 市场渗透market potential 市场潜量；市场潜力market price 市价market research/marking research 市场研究；行销研究market segmentation 市场细分；市场区隔化；市场分隔market share 市场占有率market value 市值market-oriented 市场取向；市场导向marketable security 有价证券marketing (1)销售；推销；市场营销，(2)市场学；营销学marketing channel 分销途径；推销渠道；行销通路marketing concept 市场观念；市场营销概念marketing decision 市场决策；营销决策marketing effort 市场效能；营销效能marketing environment 市场环境；行销环境marketing function 市务职能marketing information system 市场数据系统；市场信息系统marketing management 市场管理；市务管理；营销管理；行销管理；市场营销管理marketing mix 市场组合；行销组合；市场营混；市场营销组合marketing policy 市场政策；营销政策marketing strategy 市场策略；营销策略mass consumption 大规模消费mass distribution 大规模运销mass media 大众传播传介mass production 大量生产；大规模生产material incentive 物质鼓励materials management 物料管理maternity leave 分娩假期；产假；分娩假matrix departmentalization 矩阵分部matrix organization 矩阵组织maturity (1)到期，(2)成熟期mean 平均(值)；中数means of production 生产数据；生产工具mechanization 机械化median 中位数Memorandum of Association 组织大纲memory unit 存贮器merchandise 商品；货品merchandise turnover 商品周转率merchant bank 投资银行；商人银行merchant wholesaler 批发商merger 兼并；合并；归并merit rating system 考绩制度microcomputer 微型计算机；微型计算器microprocessor middle management minicomputer mixed departmentalization 混合分部mobile shop 流动商店mobility of labour 劳工流动性mode (1)众数，(2)方式modernization 现代化money market 货币市场monitor 监察monopoly 垄断；专利；专卖morale 士气mortgage 抵押；按揭mortgage bond 抵押债券mortgagee 受押者；贷款人mortgagor 抵押者；借款人motion study 动作研究motivation 激励；动机motivational factors/motivators 动机因子；激励因子motive 动机Multi-Fibre Agreement (MFA) 多纤协定；多种纤维协定multi-natinal business 跨国企业multi-national corporation 跨国公司；多国公司multiple pricing 多重订价法multiple shop 连销商店
Nnational income 国民所得；国民收入nationalization 国有化natural resources 天然资源necessity 必需品need for achievement 成就感需要need for affiliation 归属感需要need for power 权力需要need hierarchy 疏忽职守negligence of duty 流通票据；可转让票据negotiable instrument 净资产net asset 账面净值net income 净利益；净收益；净利；纯利net loss 净损失net operating income 营业净利net operating profit 营业净利net present value (NPV) 净现值net profit 纯利；净利net profit on sales 销货纯利net realisable value 变现净值net worth 净值new issue market 新股发行市场new-product development 新产品发展no-par-value capital stock 无面值股票nominal capital 票面股本；额定股本；名义股本nominal partner 名义合伙人nominal value 名义价值；票面值non durable goods 非耐用物品non financial incentive 非财务式奖励non-contributory provident fund 毋须供款的公积金non-insurable risk 不可保风险non-programmed decision 非程序化决策；非定型化决策non-voting share 无投票权股票not negotiable 不得转让noting charges 票据拒付手续费
Oobjective 目标occupational mobility 职业流动性odd lot 零数；零星交易；零星股；碎股odd pricing 奇数定价法off-the-job training 职外训练offer for sale 出让；公开发售office automation 办公室自动化office lay-out 办公室布置oligopoly 寡占；寡头垄断on-the-job training 在职训练；在职培训one way communication 单向沟通open book account 往来赊欠账户open cheque 无划线支票；现金支票；现金票open-account credit 开帐式赊帐operating expense 营业费用operating income 营业收益operating leverage (1)营业挺率，(2)营业杠杆operating profit 营业收益；营业利润operations research/operational research 运筹学；方略学；作业研究opinion leader 意见领袖opportunity cost 机会成本option dealing 期权买卖order (1)命令，(2)订货，(3)订货单；订单order cheque 记名支票；?头支票order point 订购点ordering cost 订购成本ordinary share 普通股organization chart 组织图表；组织图organization design 组织设计organization development 组织发展Organization for Economic Co-operation and Development (OECD) 经济合作与发展组织Organization of Petroleum Exporting Countries (OPEC) 石油出口国组织organization structure 组织结构organizational climate 组织气氛；组织气候；组织作风organizing 组织orientation 新员工辅导；职辅导；职前训练ostensible partner 挂名合伙人ostentatious goods 炫耀性物品output 产量；产出；产品；输出output device 输出设备over-the-counter-market 场外交易市场；直接交易市场over-the-counter trading 场外交易；直接交易over-trading 过度扩张营运；营业超荷overdraft 透支overhead 间接费用ownership utility 所有权效用
Ppackage 包装paid-up capital 已缴股本；实收资本panel interview 小组面谈par value 票面值；面值parity of authority and responsiblity 职权相称原则participating preference share 参与优先股participating preferred stock 参与优先股participative management 参与式管理；参与管理partner 合伙人partnership 合伙；合伙组织；合伙企业patent 专利权pay grade 薪酬等级pay plan 薪酬计划pay scale 薪级payback method 回收期法payback period 还本期；归本年期；回收期payee 受款人；收款人payer 付款人payroll (1)薪饷；工资，(2)薪酬表peer appraisal 同事评估pegged exchange rate system 挂?汇率制；固定汇率制penetration pricing 市场渗透价格pension (1)抚恤金，(2)退休金；长俸退休金(长俸)计划(制度)pension scheme/pension plan/pension system performance appraisal 员工考绩；工作评核；工作考核performance test 有绩效测验personal selling 人员销售；个人销售personality test 人格测验；性格测验personnel management 人事管理persuasive advertising 诱导性广告physical distribution 实体配销physical need 生理需要physiological need 生存需要；生理需要piece rate 件薪；按件计酬；计件工资(率)place (a marketing term) 分销方法；分销途径；分销渠道place utility 地方效用placement 安置；岗位安置plan 计划；规划plant 工厂；厂房plant layout 厂房布置pledging accounts receivable 应收帐款抵押policy (1)政策，(2)保险单；保单policy holder 保险客户；投保人portfolio (1)投资组合；证券组合，(2)资产组合positioning 定位possession utility 所有权效用post-dated cheque 期票；远期支票postal communication services 邮递通讯服务postpurchase behaviour 购买后行为postpurchase satisfaction 购买后满足感potential customer 潜在主顾；潜在顾客preemptive right 优先认购股权；优先认股权preference share 优先股preferred stock 优先股preliminary expenses 开办费premium (1)保险费，(2)溢价，(3)奖金present value 现值preventive maintanence 预防性维修price 价格price discrimination 价格歧视；差别定价；差别价格price index 物价指数price leader 价格领袖；诱买价格price-earning ratio 市价盈利率；市盈率primary data (1)初级资料；原始数据，(2)主要资料primary demand 基本需要primary market 第一市场；初级市场；基本市场primary need 基本需要primary product 原产品；初级产品primary production 初级生产；第一级生产prime cost 主要成本prime rate 优惠利率；最优惠利率principal (1)本金，(2)委托人；主事人；当事人principle of contribution 风险分担原则；摊赔原则；分担赔偿原则principle of indemnity 补偿原则principle of subrogation 权利代位原则private limited company 私人有限公司pro forma invoice 临时发票probation period 试用期；见习期 problem oriented 问题取向problem recognition 问题认知problem solving 解决问题process departmentalization 程序分部process layout 程序布置procurement 采购producer goods 资本物品；生产者物品product 产品product adaptation 产品适应product assortment 产品组合；产品配搭product attributes 产品属性product categories 产品种类product departmentalization 产品分部product development 产品发展product differentiation 产品差异化product diversification 产品多样化；产品多元化product image 产品印象；产品形象product layout 产品布置product life cycle 产品生命循环；产品生命周期product line 产品线；产品种类product mix 产品组合product portfolio 产品组合product positioning 产品定位product specification 产品规格production capacity 生产能力production control 生产控制production management 生产管理production planning 生产计划production schedule/production scheduling 生产预算及计划；生产计划；生产调度production-oriented 生产导向production-unit-basis depreciation method 生产单位基础折旧法productivity 生生力profit and loss account 损益帐；损益表profit margin 利润率；利润幅度profit motive 课利动机；盈利动机profit sharing 分红；利润分享；利润分摊profitability 盈利能力；盈利水平profitability ratio 盈利能力比率Programme Evaluation and Review Technique (PERT) 计划评价法；计划评核法；计划评审法programmed decision 程序化决策；定丑化决策programmer 程序设计员programming (1)规划；设计方案，(2)编制程序；程序设计programming language 程序语言promissory note 借据；期票promotion (1)借升；升职，(2)推广；促进，(3)拓销；推销；促销promotion effort 推广效力promotion mix 推广组合promotional allowance 促销折让；推销津贴promotional pricing 促销定价法prompt cash 当场付款；即场付款proposal form (1)保险申请表，(2)动议表格proprietor 资本主；东主；业主proprietorship (1)业权；资本主权益；东主权益，(2)独资企业prospectus 招股章程；招股书protectionism 保护主义protectionist policy 保护政策provident fund scheme 公积金计划provision for bad debts 呆帐准备provision for depreciation 折旧准备proximate cause 近因proxy (1)代表；代理人，(2)代表权，(3)授权书；委托书psychological need 心理上的需要；心理需要pbulic corporation 公营公司public enterprise 公营企业public limited company 公众有限公司public relations 公共关系public utilities 公共事业；公用事业publicity 宣传purchasing management 采购管理purchasing power 购买力
Qquality circle/equality control circle 品质控制圈；品质圈；品管圈quality control 品质控制quantity discount 数量折扣；大批量折扣quick asset 速动资产quick ratio 速动比率quiet possession 不受干扰享用权quota 配额；限额quotation 行情；报价；报价单
Rrandom sampling 随机抽样rate of return 报酬率；收益率；盈利率；回报率rate of stockturn 存货周转率rate of turnover 周转率ratio analysis 比率比析raw data 原始数据raw material 原料re-export 转口；转口货receipt (1)收据，(2)收入receivable turnover 应收帐款周转率recession 衰退；经济衰退recruitment 招募；招聘；聘任recycling 再循环redeemable preference share 可赎回优先股reducing balance depreciation method 余额递减折旧法redundancy (1)裁员，(2)多余；冗余reference checks 背景调查referent power 认同权力registered bond 记名债券registered capital 注册股本；法定股本registered deposit taking company 注册接受存款公司Registrar Gneral's Department 注册总署Registrar of Companies 公司注册官reinforcement/reinforcer 强化物；强化reminder advertising 提醒性广告remittance 汇款remuneration 薪酬；酬劳reorder point 再订货点；再订购点reorganization 改组；改编；重新编订replacement depreciation method 重置成本折旧法replacement transfer 位置替代requistion 请求单；申请书research and development (R & D) 研究与发展；研究与开发reserve 公积金；储备residual cost 剩余成本residual value 剩余价值；残值responsibility 责任result management 结果管理法；成效管理retail banking 零售性银行业务retail price 零售价retail trade 零售业；零售贸易retailer 零售商retained earnings 滚存盈余；保留盈余；营业盈余retired bill 已赎回票据retirement (1)退休，(2)退股，(3)赎回，(4)报废retirement scheme 退休金计划return on investment 投资报酬率；投资回报率revaluation 重估；价值重估revaluation depreciation method 重估折旧法；估值折旧法revenue expenditure 收益支出；营业支出revocable letter of credit 可撤销信用证；可撤销信用状revolving credit 轮回式赊帐；轮回式信贷；周转信贷reward power 奖赏权力rights issue 股权发行；供股risk bearing risk diversification 风险分散risk evaluation 风险衡量risk identification 风险界定risk management 风险管理risk measurement 风险量度risk pooling 分担风险；风险汇合risk spreading 分摊风险risk transfer 风险转移role playing 角色扮演；职能演习round lot 成批；股票成交单位；股票买卖单位routine job 日常工作；规律性工作routing 途程安排royalty (1)特权，(2)使用税；版税；专利税rule of thumb 常规running cost 营运成本
Ssafety need 安全需要；安全感需要safety stock 安全存货；安全库存量sales budget 销售预算；销货预算sales promotion 促销；销售推广；销售促进sales quota 目标销售额；销售配额sales-oriented 销售导向salvage value 残值sampling 抽样scalar chain 梯阶连锁；阶梯链scalar principle 阶梯原则scheduling 日程安排scientific management 科学管理scrap value 残值screening 甄别；甄选scrip dividend 期票股利；票据股利；股利票seasonal fluctuation 季节性波动seasonal variation 季节性变动secondary data 次级资料；二手数据secondary market 第二市场；次级市场secondary production 第二级生产；次级生产secret partner 秘密合伙人；隐名合伙人secured debenture 有抵押债券secured loan 担保贷款；抵押放款Securities Commission 证券事务监察委员会Securities Ordinance 证券条例security (1)稳定；安全感，(2)抵押品；担保品，(3)证券security need 安全感需要；安全需要selection 遴选selection interview 遴选面谈selection process 遴选过程self appraisal 自我评核self insurance 自保；自办保险self-actualization need 自我实现需要self-realization 自我实现self-service 自助self-sufficient 自给自足selling short 卖空semi-finished product 半制成品semi-manufactured product 半制成品semi-variable cost 半变动成本seniority 年资；工龄sense of belonging 归属感sense of responsibility 责任感serial bond 分批还本债券；分期还本债券setup cost 准备成本；装置成本severance pay 遣散费share (1)股份，(2)股票share capital 股本share premium 股本溢价share subscription 认购股本shareholder 股东shift duty 轮班工作shift system 轮班制度；轮班工作shift work 轮班工作sho-lifting 高买；店内盗窃shopping goods 选购品；选购货品；挑剔品short selling 卖空short-term capital 短期资本；短期资金short-term liability 短期负债short-term loan 短期贷款sick leave 病假sight draft 即期票据；即期汇票silent partner 静默合伙人sinking fund 偿债基金skimming pricing 争取更多利润的订策略；撇油性订价策略sleeping partner 不参与管理合伙人；隐名合伙人slowdown (1)怠工，(2)放慢Small Claims Tribunal 小额钱债审裁处small scale production 小规模生产social cost 社会成本；公损social need 社群需要；社会需要social responsibility 社会责任social status 社会地位socialism 社会主义software 软件sole agent 总代理sole proprietor (1)全东；东主，(2)独资经营；独资企业sole proprietorship sole trader solvency 偿债能力span of control 控制幅度；管理宽度span of management 管理宽度specialization 专门化；专科化；专业化specialized staff (1)专业幕僚，(2)专业人员specialty goods specialty store 特殊品；特殊店铺specialty wholesaler 专门批发商speculation 投机speculative motive 投机动机speculator 投机者spot cash 付现spot delivery 实时交收spot market 现货市场spot price 现货价格staff assistant 幕僚助理staff authority staff function 幕僚功能；幕僚职能staff organization 幕僚组织staffing function 人力功能stag 投机新股者stagnation 停滞stale cheque 过期支票standard deviation 标准差；标准偏离standrad of living 生活水准standard tax rate 标准税率standardization 标准化standing order (1)定期支付指示，(2)经常订单statement of account (1)会计帐目，(2)结单statement of changes in financial position 财务状况变动表statement of source and application of unds 资金表；资金来源及运用表static budget 静态预算；固定预算status inquiry agency 状况咨询机构status symobl 地位象征；身份象征statutory body 法定机构；法定团体stock (1)存货，(2)证券，(3)股票stock broker 证券经纪stock control 存货控制；存货管制；存货管理stock exchange 证券交易所Stock Exchange Compensation Fund 证券交易所赔偿基金Stock Exchange of Hong Kong Limited 香港联合交易所有限公司Stock Exchange Unification Ordinance 证券交易所合并条例stock level 存货水平stock market 证券市场 stock option 认股特权；认股权stock split 拆股；股份分裂stock taking 盘点存货；盘存stock turnover 存货周转(率)stockholder 股东storage unit 存贮器straight commission 纯佣金制straight irrevocable letter of credit 直接不可撤销信用证；直接不可撤销信用状straight-line depreciation method 直线折旧法strategic planning 策略规划strategy 策略；对策stratified sampling 分层抽样strike 罢工structural unemployment 结构性失业structured interview 结构性面谈sub-standard 不合标准的subcontracting 转契承包；转包；分包合约subordinate 部属；下属subrogation 权利代位；债权移转subscribe 认购subsidiary company 附属公司；子公司sum-of-the-years-digits depreciation method 使用年数比例折旧法；年限积数折旧法superintendent 总管；主管superior 上司；上级superior goods 优等物品supermarket 超级市场supervision 监督supervisor 管理人员；监督；主管surety bond 保证债券surplus 盈余surrender value 退还金额；退保金额suspension (1)停职，(2)停止兑换；暂停营业syndicate 财团；集团；企业组合synicated loan 组合贷款；集团贷款system anslysis 系统分析system analyst 系统分析员system design 系统设计
Ttakeover (1)收购，(2)接管；接收takeover bid 收购行动；收购竞争tangible asset 有形资产tangible product 有形产品target market 目标市场tariff 关税tax allowance 免税额tax avoidance 避税tax evasion 避税tax exemption 逃税tax evasion 免税tax rate 税率Technical Education and Industrial Tranining Department 工业教育及训练署technological change 技术转变technology-intensive 技术密集telecommunication services 电讯服务telex 专用电报term loan 定期放款；定期借款terms of reference 职权范围terms of trade 贸易价格比率；贸易比率territorial departmentalization 区域分部tertiary production 第三级生产test market 测试市场test marketing 试销Theory X X理论Theory Y Y理论third party insurance 第三者保险third party, fire and theft insurance 第三者火灾与盗窃保险three-tier financial structure 金融三级制time deposit 定期存款time draft 期付汇票；定期汇票time policy 时限保单time rate (1)计时工资，(2)计时收费率time study 时间研究time utility 时间效用title insurance 产权保险top management 上层管理；高层管理人员trade acceptance 商业承兑票据trade association 商会trade barrier 贸勿障碍；贸易壁垒trade credit (1)贸易赊帐，(2)商业信用trade cycle 商业循环；商业周期Trade Department 贸易署trade discount 交易折扣；营业折扣trade dispute 劳资纠纷；劳资争议trade mark 商标trade mission 贸易团；贸易代表团trade name (1)商号，(2)商品名称trade promotion 贸易促进；商业促进trade restriction 贸易限制trade union 工会；职工会traders' credit 商人放帐额；同行放帐trading account 购销帐trading partner 贸易伙伴training 训练；培训trend analysis 趋势分析trust fund 信托基金trustworthiness 可信赖性turnover (1)周转，(2)营业额；销售量，(3)员工流动two way communication 双向沟通；双线交流Two-Factor Theory 两因子理论
Uunavoidable risk 无法避免之风险uncalled capital 未催缴股本undertaking (1)企业，(2)承担underwriter (1)承保人，(2)包销人underwriting 包销undistributed profit 未分派之盈利；未分派利润unfair trade practice 不公平贸易手段unit depreciation method 单位折旧法unit summation depreciation method 单位总数折旧法United Nations Conference on Trade and Development 联合国贸易及发展会议unity of command 统一命令；命令统一原刖unity of direction 统一的方向unity of objective 统一目标原则unlimited liability 无限责任；无限债务责任unlisted security 未上市证券unpresented cheque 未兑现支票unsecured loan 无担保贷款；信用贷款unstructured interview 非结构性面谈utility (1)效用，(2)公共事业utmost good faith 具最高诚意绝对真确
Vvariable budget 可变预算；变动性预算variable cost 可变成本；变动成本；非固定成本vending machine 自动售卖机vertical integration 纵向合并；垂直合并；纵面结合vertical merger 纵向合并viewdata sytem 数据传视系统visible trade 有形贸易visual display unit 直观显示部件Vocational Training Council 职业训练局voucher 传票；凭单
Wwage rate 工资率warrant (1)认股权证，(2)授权证；许可证，(3)付款凭单；支付命令warranty (1)保证书，(2)保证条款weighted average 加权平均数whole life insurance 终生保险单wholesale price 批发价wholesale trade 批发业；批发贸易wholesaler 批发商winding-up of company 公司清盘word processing 文字处理work overtime 超时工作work shifts 轮班work stoppage (1)停工，(2)停工次数work-force 工作人口work-to-rule 按章工作working capital 营运资金；流动资本；周转资金working capital ratio 营运资金比率
Yyield (1)收益；实际获利，(2)产量yield rate 实际获利率
Zzero-base budget 零基预算
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