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(四)、管理类

资本 capital

Land , labor and capital are all productive of wealth .

土地、劳动和资本都能创造财富。

债券 bond

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

这种8年期的债券年利率为10.5%。

预算 budget

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

本预算对经济的发展最终会有促进作用。

没收 confiscate

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

由著作权行政管理部门给予没收非法所得、罚款等行政处分。

拨款 appropriate

The legislature appropriated funds for the university .

立法机关拨款作为大学经费。

公司 corporation

It takes brains to administer upon a large corporation .

管理一家大公司需要智慧。

贸易顺差 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年以来，我国已经保持了14年的贸易顺差，并且呈现出不断扩大的态势。

贸易逆差 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 .

伴随着贸易逆差的不断扩大，2003年中国进出口矿产品贸易总额达1600亿美元。

审计员、查帐员 auditor

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

审计报告对审计人员的法律责任同样会产生重要影响。

资产负债表 balance sheet

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

在所有的资产中，现金最具有流动性，因此，它作为流动资产的第一项列示于资产负债表上。

便宜货 bargain

Sometimes I like hunting a bargain at Taobao.com .

有时候我喜欢在淘宝网上淘便宜货。

董事会 hoard of directors

The Board of Directors has approved the decision unanimously .

董事会成员一致批准了该项决定。

盈亏表 bottom line

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

这些小规模的促销活动成本很高，而且对增加他的最终效益没什么贡献。

生意兴隆 brisk

Rices are stable and the market is brisk .

物价稳定，市场繁荣。

泡沫经济 bubble economy

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

泡沫经济通常以虚假繁荣开始，以危机爆发告终。

商业重组 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 .

随着市场竞争的全球化，企业必须适应千变万化的个性需求和持续的变革，并对企业业务的重组和发展提供快速高效的软件支持，以提高协同工作效率和自身竞争力。

货物清单 cargo manifest

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

被装运后将要离岸的货物应该与货物单的信息相符。

商品展销会 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 .

中国出口商品交易会提供了一个机会，让我们在一个地方会见很多老朋友，商洽业务;又可遇见新朋友，开创新的贸易关系。

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