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　　(四)、管理類

　　資本 capital

　　Land , labor and capital are all productive of wealth .

　　土地、勞動(dòng)和資本都能創(chuàng)造財(cái)富。

　　債券 bond

　　The eight-year bond will bear annual interest of 10.5% .

　　這種8年期的債券年利率為10.5%。

　　預(yù)算 budget

　　This budget will have a net expansionary effect on the economy .

　　本預(yù)算對(duì)經(jīng)濟(jì)的發(fā)展最終會(huì)有促進(jìn)作用。

　　沒收 confiscate

　　The copyright administrative authorities may confiscate their illegal income or impose a fine on them .

　　由著作權(quán)行政管理部門給予沒收非法所得、罰款等行政處分。

　　撥款 appropriate

　　The legislature appropriated funds for the university .

　　立法機(jī)關(guān)撥款作為大學(xué)經(jīng)費(fèi)。

　　公司 corporation

　　It takes brains to administer upon a large corporation .

　　管理一家大公司需要智慧。

　　貿(mào)易順差 active trade balance

　　We also have faced a serious problem of active trade balance which has lasted for 14 years began from year 1994 and is presenting an enlarging trend recently .

　　自1994年以來，我國已經(jīng)保持了14年的貿(mào)易順差，并且呈現(xiàn)出不斷擴(kuò)大的態(tài)勢。

　　貿(mào)易逆差 adverse trade balance

　　The total trade volume in imports and exports of mineral products reached US$160 billion in 2003 in China with the adverse trade balance growing .

　　伴隨著貿(mào)易逆差的不斷擴(kuò)大，2003年中國進(jìn)出口礦產(chǎn)品貿(mào)易總額達(dá)1600億美元。

　　審計(jì)員、查帳員 auditor

　　The audit report has been used to influence the auditor's legal liability .

　　審計(jì)報(bào)告對(duì)審計(jì)人員的法律責(zé)任同樣會(huì)產(chǎn)生重要影響。

　　資產(chǎn)負(fù)債表 balance sheet

　　Cash is listed first in the balance sheet , because it is the most liquid of all current assets .

　　在所有的資產(chǎn)中，現(xiàn)金最具有流動(dòng)性，因此，它作為流動(dòng)資產(chǎn)的第一項(xiàng)列示于資產(chǎn)負(fù)債表上。

　　便宜貨 bargain

　　Sometimes I like hunting a bargain at Taobao.com .

　　有時(shí)候我喜歡在淘寶網(wǎng)上淘便宜貨。

　　董事會(huì) hoard of directors

　　The Board of Directors has approved the decision unanimously .

　　董事會(huì)成員一致批準(zhǔn)了該項(xiàng)決定。

　　盈虧表 bottom line

　　These small promotions were costly and they did nothing to increase his bottom line .

　　這些小規(guī)模的促銷活動(dòng)成本很高，而且對(duì)增加他的最終效益沒什么貢獻(xiàn)。

　　生意興隆 brisk

　　Rices are stable and the market is brisk .

　　物價(jià)穩(wěn)定，市場繁榮。

　　泡沫經(jīng)濟(jì) bubble economy

　　Bubble economy usually starts with false prosperity and ends in a breakout of crises .

　　泡沫經(jīng)濟(jì)通常以虛假繁榮開始，以危機(jī)爆發(fā)告終。

　　商業(yè)重組 business restructuring

　　With the globalization of market competition , enterprises must adapt to changing demand and continuous changes in personality , and provide fast and efficient software support for enterprise business restructuring and development to improve collaboration efficiency and its competitiveness .

　　隨著市場競爭的全球化，企業(yè)必須適應(yīng)千變?nèi)f化的個(gè)性需求和持續(xù)的變革，并對(duì)企業(yè)業(yè)務(wù)的重組和發(fā)展提供快速高效的軟件支持，以提高協(xié)同工作效率和自身競爭力。

　　貨物清單 cargo manifest

　　Arriving cargo should be reconciled against information on the cargo manifest .

　　被裝運(yùn)后將要離岸的貨物應(yīng)該與貨物單的信息相符。

　　商品展銷會(huì) commodities fair

　　The Chinese export commodities fair offers an opportunity to meet many current friends in one place for business discussion , and to meet new friends that will open new business relationships .

　　中國出口商品交易會(huì)提供了一個(gè)機(jī)會(huì)，讓我們?cè)谝粋�(gè)地方會(huì)見很多老朋友，商洽業(yè)務(wù);又可遇見新朋友，開創(chuàng)新的貿(mào)易關(guān)系。

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