一.商業(yè)經(jīng)營與營銷(Business operations & Marketing)

消費者行為分析: Consumer behavior analysis;

生活方式: Living style

市場分析: Market analysis;

競爭對手分析:Competitive analysis;

需求類別: Need categories;

購買程序: Buying process;

分銷渠道:Distribution channel;

渠道中間商:Channel intermediary

渠道毛利: Channel margin;

分銷戰(zhàn)略:Distribution Strategies;

市場營銷組合(4P): Marketing mix (4P:Product,Place,Promotion,Price);

定價戰(zhàn)略: Pricing strategies;

市場調(diào)查: Market investigation;

市場份額,市場占有率: Market Share;

相關市場:Relevant market;

市場定位:Market position;

細分市場:segment market;

市場潛力: market potential;

市場擴張戰(zhàn)略: Market expansion strategy;

產(chǎn)品生命周期: Product life circle;

產(chǎn)品線(品牌)延伸戰(zhàn)略:Product lines (Brand) extention strategy; 

購買點: Point of purchase, POP;

品牌知名度和忠誠度:Brand recognition & loyalty;

領導地位:Leading position;

國內(nèi)(國際)市場:Domestic (overseas)market;

關系營銷: Relationship marketing;

產(chǎn)品深度和廣度: Product depth & breadth;

阻擋策略:Blocking strategy;

差異化:Differentiation

差異化競爭優(yōu)勢:Differentiating advantages;

人員銷售:Personal selling;

銷售促銷:Sales promotion;

直銷:Direct sales;

口碑: Word of mouth ,WOM;

購物陳列點:Point-of-purchase display,POPD;

經(jīng)銷商和雇員激勵政策:Dealer & employee incentive;

店內(nèi)演示: In-store demonstration;

廣告效果衡量指數(shù):Advertising measures;

公共關系:Public relation;

變動成本:Variable cost;

固定成本:Fixed cost;

沉沒成本: Sunk cost;

盈虧平衡點:Break even

生產(chǎn)經(jīng)營管理:Production & operation management;

生產(chǎn)能力:Production capacity;

計劃安排:Planning arrangement;

庫存: Inventory;

標準化:Standardization;

經(jīng)營控制:Operation control;

6M理論(方法,原材料,人力,機器設備,資金,信息): 6M Theory (Method,Material,Manpower,Machinery,Money,Message)

連續(xù)生產(chǎn)過程:   Continuous process;

裝配線生產(chǎn):Assembly line production;

加工車間: Workshop,job shop;

流程圖: Flow diagram;

標準化和規(guī)?；瘶I(yè)務經(jīng)營模式:Standardized & scalable business model;

關鍵績效指標KPI:Key Performance Indicator, KPI;

物料清單:Bill of Materail , BOM;

成本控制: Cost control;

企業(yè)資源管理系統(tǒng)ERP:Enterprise Resource Planning;

統(tǒng)計過程控制SPC:  Statistical process control, SPC;

采購和處理系統(tǒng):Procurement & processing system;

標準化作業(yè)流程:Standard Operation procedures,SOP;

企業(yè)文化: Corporation Culture;

經(jīng)濟(Economics)

微觀經(jīng)濟學:Microeconomics;             　　　宏觀經(jīng)濟學: Macroeconomics;

供給與需求:Supply & Demand;            　　　均衡價格: Equilibrium price;

邊際收益:  Marginal revenue;           　　　邊際成本:Marginal cost;

邊際效用:Marginal utility;            

需求彈性:Demand elasticity;            　　　價格彈性:Price elasticity;

彈性系數(shù):Elasticity coefficient; 

市場壟斷:Market monopoly               　　　純壟斷:Pure monopoly;

純競爭: Pure competition;  

利率: Interest;                        　　　通貨膨脹: Currency inflation;

國民生產(chǎn)總值: Gross national product,GNP;

實際GNP: Real GNP;    　　　　　　　　　　　　名義GNP: Nominal GNP;

國內(nèi)生產(chǎn)總值：Gross demestic product, GDP;

消費者價格指數(shù)：Consumer price index, CPI;

生產(chǎn)者價格指數(shù)：Producer price index, PPI;

制造業(yè)采購經(jīng)理人指數(shù)：Purchasing Manager Index, PMI;

政府干預:Government interference;

貨幣政策: Monetary policy;           　　　　貨幣政策工具：Monetary policy tool

貨幣貶值/貨幣升值: Monetary Devaluation/revaluation;

貨幣流動性：Money liquidity;　　　　　　　　　貨幣供應量:Monetary supply;

貨幣流動速度：Monetary velocity;

貨幣數(shù)量理論：Quantity theory of money

貨幣數(shù)量理論等式：Quantity theory equation of money

貨幣*流通速度＝價格水平*實際GNP: Money*velocity=price level* real GNP, M*V=P*Q

財政政策：Fiscal policy;              

就業(yè)(率):Employment　(rate);

個人消費:Personal consumption;

私人投資:Private investment;

政府購買：Government purchase;

出口：Exporting;

投資和支出：Investment & Spending;

支出和收入的乘數(shù)效應:Multiplier effect from income & expenditure;

邊際消費傾向MPC: Marginal propensity to consume, MPC;

貨幣政策工具：Monetary policy tool

(折扣)貼現(xiàn)率:Discount rate;

政府債券：Government bond;        公開市場業(yè)務(操作)：Open market business (manipulation);

法定準備金：Legal reserve;

正回購：Positive Buy-back;

逆回購: Contradictorily back-back;

外匯：Foreign exchange ;          匯率:Exchange rate;

國際收支：Balance of payment;

金融(Finance)

金融市場: Financial market

業(yè)務結構: Business structure;

合伙制:   Partnership;

一般合伙人: General partners, GP;      有限責任合伙人: Limited partners, LP;

風險和回報: Risk and return;   

系統(tǒng)性風險: Systematic risk;           非系統(tǒng)性風險:Unsystematic risk;

利率: Interest rate;                   通貨膨脹:Currency inflation;

基準利率：Base rate;                   基點：Base Point, BP;

投資組合: Investment Portfolio;        風險分散: Risk diversification;        

資本市場: Capital market;              市場波動/變動: Market fluctuation/variation;

BETA值: The BETA Value;                市場價格：Market price;

證券市場：Security market;

股票市場:Stock market;                 標準普爾500指數(shù): S & P 500 Index;

道瓊斯工業(yè)平均指數(shù): Dow Jones Industrial Average Index;

紐約證券交易所:New York Stock Exchange,NYSE;

藍籌股: Blue chip; 　　　　　　　　　　市值：Market value;

市盈率：Price Earning ratio, PE;       每股收益：Earning per share, EPS;  帳面價值: Book Value;

優(yōu)先股：Preferred stock;               首次公開上市：Initial public offering, IPO;

招股說明書：Prospectus;

債券市場: Bond market;                         長期國庫券:Long-term treasury;

面值：Par value;            息票:Coupon;       到期日：Maturity;                            

收益曲線：Yield curve;

溢價/折價：Premium／Discount;                  到期收益率：Yield to maturity,YTM;

可轉換債券：Convertible bonds;                 垃圾債券：Junk bonds;

房地產(chǎn)市場:Real Estate market;                 華爾街日報：The Wall Street Journal;

期貨/期權市場: Futures／Option market;         期貨：Futures; 期權：Option;

衍生品：Derivatives;

牛市: Bull market;

熊市: Bear market;

期望的回報率:Expected return rate;

共同基金: Common Fund;

證券市場的資本資產(chǎn)定價模型:Capital Asset Pricing Model, CAMP;

資產(chǎn)管理：Asset Management;                資產(chǎn)分配：Asset Allocation;

大宗交易（買賣）：Block Trade;

杠桿收購：Leveraged Buyouts, LBOs;

凈現(xiàn)值：Net Present Value, NPV;           貼現(xiàn)系數(shù)表：Discount factor [=1/(1+Discount rate)Time Duration];

現(xiàn)金的時間價值：Time value of money;      貼現(xiàn)率：Discount rate;

凈現(xiàn)值＝將來的現(xiàn)金＊貼窒凳篘PV=Future Cash Flow*Discount factor;

企業(yè)融資：Entrepreneur Financing;        資本預算：　Capital budgeting;

賣方信貸：Receive credit;                租賃融資：Lease financing;

銀行貸款：Loan from bank;　　　　　　　　債券籌款：bond raising ;

發(fā)行股票: Issuing stock;                 投資銀行：Investing bank;

財務管理：Financial Management;          資本結構：Capital structure;

重組：Restructuring;                     自由現(xiàn)金流：Free cash flow;

加權平均資產(chǎn)成本：Weighted Average Cost of Capital, WACC;
兼并與收購：　Mergers and acquisitions,M&A;

企業(yè)財務報表分析與證券投資(Financial Statement Analysis & Security Investment)

Consolidated Balance Sheets:合并資產(chǎn)負債表

Assets:資產(chǎn)

Current Assets:流動資產(chǎn)                   Cash and cash equivalents:現(xiàn)金和現(xiàn)金等價物

Short-term investments:短期投資            Account receivables/Due from related parties:應收帳款

Notes receivable:應收票據(jù):

Inventories: 存貨                         Prepaid rent: 預付租金

Prepaid expenses and other current assets:預付費用和其他流動資產(chǎn)

Deferred income taxes-current:遞延所得稅(流動)     Total current assets:總流動資產(chǎn)

Long-term & Fixed assets:長期/固定資產(chǎn);

Property and equipments,facilities:營業(yè)物業(yè)(土地)，設備和設施

Goodwill:商譽

Deferred income taxes-non current: 遞延所得稅(非流動)

Deposits for leases:租借押金                   Total assets:總資產(chǎn)

Liabilities and Equity:負債和股東權益           Current Liabilities:流動負債

Accounts payable:應付帳款                   Notes payable:應付票據(jù);

Deferred revenue:遞延收入                    Accrued liabilities:預計負債;

Due to related parties:關聯(lián)方應付款             Accrued payroll: 應計工資

Advance from customers:預收帳款

Income taxes payable:應付所得稅              Other current liabilities:其他流動負債

Total current liabilities:總流動負債

Long-term debt:長期負債；

Deferred rent-non current: 遞延租金(非流動)    Prepaid subscription:預付訂金

Advance receipts from depositary bank: 銀行應付票據(jù)

Total liabilitie:s總負債                       Shareholders'Equity:股東權益

Common Stock:普通股股本；

Ordinary shares, par value :普通股，股票面值

Additional paid in capital:股本溢價

Retained earnings:保留盈余                                 

Accumulated other comprehensive loss:其他累積綜合權益損失

Total equity:總股東權益                    Total liabilities and equity:總負債和股東權益

GAAP，General Accepted Accounting Principle: 一般公認會計準則;

Accounting period;:會計分期;          Accounting equation: 會計恒等式;

Allowance for uncollectible accounts:壞帳準備;

Accumulated Depreciation:累計折舊;  Asset impairment:資產(chǎn)減值;

Assets structure:資產(chǎn)結構;          Financial structure:財務結構;

Working Capital:營運資金;

Current ratio:流動比率;

Liability ratio:負債比率;

Stock:存量;

Flow:流量;