M
买方市场 buyer's market
卖方市场 seller's market
卖出回购证券 matched sale of repo
贸易差额 trade balance
民间信用 non-institutionalized credit
免二减三 exemption of income tax for the first two years ofmaking
profit and 50% tax reduction for thefollowing three years
明补 explicit subsidy
明亏 explicit loss
名牌产品 brand products
母国（请见“东道国”） home country
N
内部控制 internal control
内部审计 internal audit
内地与香港 the mainland and Hong Kong
内债 domestic debt
扭亏为盈 to turn a loss-making enterprise into a profitable one
扭曲金融分配 distorted allocation of financial resources
农副产品采购支出 outlays for agricultural procurement
农村信用社 rural credit cooperatives（RCCs）
P
泡沫效应 bubble effect
泡沫经济 bubble economy
培育新的经济增长点 to tap new sources of economic growth
片面追求发展速度 excessive pursuit of growth
平衡发展 balanced development
瓶颈制约 bottleneck（constraints）
平稳回升 steady recovery
铺底流动资金 initial（start-up）working capital
普遍回升 broad-based recovery
配套改革 concomitant（supporting）reforms
配套人民币资金 local currency funding of…
Q
企业办社会 enterprises burdened with social responsibilities
企业集团战略 corporate group strategy
企业兼并重组 company merger and restructuring
企业领导班子 enterprise management
企业所得税 enterprise（corporate）income tax
企业效益 corporate profitability
企业资金违规流入股市 irregular flow of enterprise funds into the stock
market
欠税 tax arrears
欠息 overdue interest
强化税收征管 to strengthen tax administration
强制措施 enforcement action
翘尾因素 carryover effect
切一刀 partial application
清理收回贷款 clean up and recover loans
（破产）清算 liquidation
倾斜政策 preferential policy
区别对待 differential treatment
趋势加强 intensifying trend
全球化 globalization
权益回报率 returns on equity（ROE）
缺乏后劲 unsustainable momentum
R
绕规模贷款 to circumvent credit ceiling
人均国内生产总值 per capita GDP
人均收入 per capita income
人民币升值压力 upward pressure on the Renminbi（exchange rate）
认缴资本 subscribed capital
软贷款 soft loans
软预算约束 soft budget constraint
软着陆 soft landing
S
三角债 chain debts;inter-enterprise arrears
善政廉政 good governance
商业贷款 commercial loans
上市公司 （publicly）listed corporations
设备利用 capacity utilization
社会保障 social safety net;social security（insurance）
深层次矛盾 deep-rooted structural imbalance
审批金融机构 to license financial institutions
审慎监管 prudential supervision
生产能力闲置 unutilized capacity
生息资产 interest-bearing assets
实际利用外资 disbursement of foreign capital;actual inflow of foreign
investment
实际有效汇率 real effective exchange rate
实时 real time
实收资本 paid-in capital
实现利润 realized profit
市场分割 market segmentation
市场经济 market economy
市场占有率（市场份额） market share
市场准入 market access（指商品和劳务的进入）；market entry（指机构的审
批）
市价总值 market capitalization
适度从紧 appropriately tight
适时调节 timely adjustment
收回对金融机构贷款 to recall central bank loans （to financial
institutions）
税后还贷 amortization（repayment of loans）after tax
税收流失 tax erosion
税源不足 weak tax base
私营经济（私人经济） the private sector
私有制 private ownership
所有者权益 owner's equity
T
逃税（请见“避税”） tax evasion
套汇 （1）指合法：currency swap;arbitrage（2）指非法：illegal purchase
of foreign exchange
剔除季节性因素 seasonally adjusted
调节流动性 to influence liquidity level
贴现窗口 discount window
同比 on year-on-year basis;over the same period of the previous year
同业拆借（放） inter-bank borrowing（lending）
同业拆借市场利率（中国） CHIBOR（China inter-bank offered rate）
同业融通票据 inter-bank financing bills
同业往来 inter-bank transactions
透支 overdraft
退税 tax refund（rebate）
头寸 position
吞吐基础货币 adjustment of monetary base
脱媒现象 disintermediation
