3 审计机构 auditing body

4 审计手续 audit procedure

5 审计员 auditor-general

2 审理经济案件 try economic cases

2 审证 examination of L/C

2 渗漏险 risk of leakage

5 生病 sickness

5 生产场所 shopfloor

5 生产成本 production cost

5 生产规模 plant capacity

3 生产机制 production mechanism

3 生产计划 production schedule

2 生产经营进度表 operations scheduling

5 生产能力 production capacity; plant capacity 2 生产企业 production operation

4 生产收益 production gain; proceedings from production 2 生产效率 production efficiency

5 生产周期 production cycle

3 生产资料 means of production

2 生产资源 resources for production

4 生活补助 extra allowances for living expenses

3 生活费收入 living expenditure income

5 生活费用 cost of living; living expenditure

3 生活费指数 cost of living index

4 生活水平；生活标准 standard of living

2 生活支出 living expenses

3 生息资本 interest-bearing capital

5 生意清淡的；没人找上门来的 cold

5 声誉 goodwill

5 胜过 beat

3 剩余价值 surplus value

4 剩余价值率 surplus value rate

5 失败 flop

5 失败者 loser

2 失窃保险 burglary insurance

5 失业 unemployment

4 失业保险 unemployment insurance

3 失业救济；失业津贴 unemployment benefits; unemployment relief

5 失业人员 unemployed person

4 施救费用 sue and labor charges

4 十分确定 sufficiently definite

3 十分制货币 decimal currency

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4 时价；实际价格；实价 actual price 时效 time bar 时装调配师 fashion coordinator 实报实销 allocate the money for all spending 实得工资 take-home pay 实际成本 actual cost 实际工资 real wages 实际交货 actual delivery 实际利率 real interest rates 实际全损 actual total loss 实际全损 actual total loss 实际收入 real wages 实际资本 paid-up capital 实际资金 real capital; actual capital 实盘 firm offer 实施，经营，行政 administration; implement 实物 physical goods 实物投资 material investment 实效汇率 real effective exchange rate 实行国民待遇 grant the national treatment to 实行通知书 certificate of seaworthiness 实业银行 industrial bank 实账 real account 实质性的动议 substantive motion 使更合理 rationalise 使更有效 rationalise 使某事物自动操作 automate 使商品化 commercialise 使现代化 update 使向上 upturn 使用方便 easy to use 使增至最大限度、最大化 maximise 世界协调时间 coordinated universal time 市场操纵 market manipulation 市场的饱和（状态） saturation 市场份额；市场占有率 market share 市场过度炒作 overstatements in the market 市场划分 market segmentation 市场机会 market opportunity 市场价，市价 market price 市场监测 market forecast and early warning 市场经济 market economy 市场上的主导公司 market leader

2 市场渗入 market penetration

3 市政工程 municipal engineering; municipal works

4 示威 demonstration, manifestation

3 式样不符 different type

2 式样优雅 elegant shape

4 事前监管 proactive regulation and supervision

4 事实记录 statement of facts

2 试点项目 pilot projects

5 试销 trial sale

5 试用期 probation

5 试制 trial manufacture

3 适度从紧的信贷政策 Moderately tight credit policy 2 适合海运的包装 seaworthy packing

4 适用税率 applicable tariff rate

2 收到信用证后30天内装运 shipments within 30 days after receipt of L/C

5 收购 acquisition

3 收货单 sales note

5 收货人 consignee

4 收款；收账 make collection

5 收款凭单 warrant

5 收款人 payer

3 收款员 receiving teller

5 收盘 closing price

3 收讫 payment received; paid

2 收入不足 deficit in revenue

2 收入来源 source of revenue

2 收入与支出 revenue and expenditure

4 收入总额 gross income

5 收税员；税务员 tax collector

5 收益 proceeds

2 收益表 income statement

3 收支差额 gap between revenues and expenditures

3 收支平衡 balance between income and expenditures

4 收支平衡的预算 budget in balance

3 收支相抵 meet on expenses; break even; revenues and expenditures are in balance

2 收支相抵点；盈亏平衡点 break even point

4 手续费 service charge

3 首次公开发行 Initial Public Offering (IPO) 5 寿命周期 life cycle

4 受保人 person insured

5 受培训者 trainee

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3 受热受潮险 damage caused by heating and sweating 受益人 beneficiary 受益人 beneficiary 受约束 with engagement 售后服务 after-sales service 授权 entitle 授权代表 authorized representative 授权书；委托书 power of attorney 授予特许经营权者 franchiser 书面协定 written agreement 熟练工人 skilled employee; specialized worker 数量限制 quantitative restriction 数量之首 the king of quantity 衰退；萧条 recession; decline 双保险 double insurance 双边安排 bilateral arrangements 双边贸易 bilateral trade 双边协定 bilateral agreement 双边主义 bilateralism 双位数通货膨胀 double- digit inflation 水平贸易 horizontal trade 水险（海运货物保险） marine insurance 水渍险 WPA （with particular average） 税 tax 税捐 taxes; duties 税捐分配 tax allocation 税款 tax payment 税率 tax rates; rate of taxation 税率等级 grades of tax rates 税目 tax items 税收；征税 taxation 税收负担 tax burden 税收政策 tax policy 税务法令 tax law 税务局 tax bureau 税务所 tax collecting station 税则 tax regulations 税制 taxation system 税种 items of taxation 顺差 favorable trade balance 顺民意；合民情 accord with the popular will and sentiments 说明 description 说明书；商品详细目录 descriptive catalog