工商导论 单词

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1、Chapter1Sole proprietorship 商个人，个体户 partnership商合伙，合伙公司 Corporation（股份有限）公司 license/permit （营业）执照Sole proprietor 个体业主 shareholder 股东Board director 董事会成员，董事 unlimited liability无限责任Go bankrupt (go broke) 破产 access获取方法，渠道Assets资产Financing融资Marketing营销Partner合伙人Dissolution解散Law firm法律事务所Accounting firm会

2、计事务所Real estate firm房产中介所General partner普通合伙人Limited partner(责任)有限合伙人Supplier供货商Extend credit 提供信贷legal framework 法律框架internal conflict内部纷争，冲突broth肉汤incorporator公司股东stockholder股东sales revenue销售收入legal person法人sue起诉，控告bond债权collateral抵押物finance为。提供资金expansion扩张separated ownership and management所有权与经营

3、分离termination终结dividend股息，分红income tax所得税double taxation双重征税corporate charter公司章程industrial relations劳资关系incur引起，导致executive公司行政领导have fewer restriction有较少的局限性keep minutes作会议记录franchising特许经营franchisor授予特许者franchisee获取特许者dcor （店铺）装饰attire （员工）服装chapter2replica复制品centralized中央集权的chronic shortage长期短缺w

4、hite elephant白象，中看不中用的东西CRM（customer relationship management）客户关系管理Personal selling当面推销Publicity媒体Bulk buying大宗购买Discount price打折销售Uniform specification统一规格Acquire获得Marketing mix营销组合Promotion促销Utility功能，便利Channels of distribution分销渠道Market segmentation市场细分Zero in on集中精力于。Geographic variable地理区域因素Dem

5、ographic variable人口统计因素Psychographic variable心理因素Product-use variable产品用途因素Chapter6Portability可携带性Divisibility可分割性Stability稳定性Durability耐用性，耐磨损性Acceptability合法使用性Denomination面值Paper note纸币Inflation通货膨胀Transaction交易Circulation流通Legal tender法定货币Medium of exchange交换媒介Store of value价值存储Liquid流动性（变为现金性）U

6、nit of account计算单位，会计单位Demand deposit活期存款Checkable可用支票变现的Time deposit定期存款Mutual fund共同基金Interest-bearing产生利息的Checking account支票账户Withdrawal取款Minimum balance最少金额Credit union信用社Serial number序列号Portfolio投资组合Securities有价证券Savings account存款账户Currency exchange货币兑换Letters of credit信用证Bankers acceptance 银行承

7、兑Draft汇票Credit card信用卡Debit card借记卡Access card自动柜员机卡Financial counseling 理财咨询Home mortgage住房抵押Mutual savings bank互助储蓄银行Depositor 存款人Pension fund养老基金Premium保险费Unchecked不受控制的Sustainable可持续的Federal Reserve美国联邦储备局Fed美联储Reserve requirements储备金要求Discount rate贴现率Open-market operation公开市场运作Vault金库Dealer（有价证

8、券）券商Chapter 7Trade credit行业信用Commercial paper短期融资券Factor（对应收账等）贴现Account receivable应收账款Promissory note本票Account payable应付账款Open account赊账账户Principal 本金obligation义务、债务Line of credit信用额度Secured/unsecured有、无担保的Collateral抵押物Inventory库存Stock股票（总称）Bond债券Compensating balance补偿余额Chapter8Managerial accountin

9、g管理会计Financial accounting财务会计Financial statement 财务报表Balance sheet资产负债表Liabilities负债Owners equity所有者权益Patent专利Copyright版权Current assets流动资产Fixed assets固定资产Intangible assets无形资产Income statement损益表Current liabilities流动负债 Long-term liabilities长期负债Current ratio流动比率Quick ratio速动比率Rental revenue租赁收入Gross

10、profit margin毛利润率Net profit margin净利润率Inventory turnover库存周转率Average inventory平均库存Account receivable turnover应收账款周转率Return on owners investment投资回报率Chapter 9Securities market证券市场Underwrite承销Broker经纪人Stock exchange股票交易所Stock brokerage股票经销商Bull and bear牛市和熊市（跌）Speculator投机者Forfeit放弃Speculative issue收益

11、与风险极大的风险Chapter 10Risk风险Works-in-process半成品Probability概率Pirating海盗活动The Strait of Malacca马六甲海峡Hedging套期保值Feed饲料Risk-sharing mechanism风险分担机制Insurance policy保险合同Insurable interest可报利益Indemnity应得补偿Subrogation权益转让Proximate cause近因Insured保户Policyholder保户Dependent抚养人Utmost good faith最大诚信Compensation赔偿Cont

12、ribution分摊/全赔偿不能超过应得赔偿Insurable risk可保风险Property insurance财产险Liability insurance责任险Health insurance健康险，医疗险Life insurance寿险，人身保险Rider附加险Marine insurance海险Aviation insurance航空险Adversity灾祸Premises单位、私家所属的场所Workers compensation工伤赔偿Split-liability责任分担Vandalism打砸等破坏行为No=fault auto insurance无过错汽车保险Reimburs

13、e报销Surgical expense手术费用Hospital expense住院费用Cafeteria plan自选组合Term life insurance自选组合Straight life insurance简单寿险limited payment life insurance定期寿险Endowment life insurance增值寿险group life insurance 集团寿险key person insurance关键人物险credit life insurance信用寿险fidelity bond忠实险surety bond 履行义务险Chapter 12Absolute

14、advantage绝对优势Comparative advantage相对优势Specialization专业化Sanction制裁Ban禁止Licensee 购买特许者Foreign-owned enterprise外资企业Research and development center研发中心Multinational corporation跨国公司Foreign exchange外汇Exchange rate汇率Quotation外汇牌价Forward exchange rate远期汇率Spot rate现期汇率Trade barrier贸易壁垒Strategic military mate

15、rials战略军事物资Tariffs关税Revenue tariffs财政关税Protective tariffs保护关税Infant industries幼稚产业Defense materials国防物资Import surtax进口附加税Countervailing duty反补贴税Anti-dumping duty反倾销税Variable levy差价税Specific duty从量税Ad valorem duty从价税compound duty混合税alternative duty选择谁non-tariff barriers非关税壁垒quotas配额voluntary export quotas资源出口配额import license进口许可证state monopoly国家垄断government procurement政府采购trade protectionism贸易保护主义packaging包装labeling 标签