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Opposite 指“位置、方向、地位、性质、意义等对立的、相反的”, 如:如: “True” and “ false ” have opposite meanings.“真”与“假”有着相反的意思。Contrary指“两物朝相反的方向发展”, 含有“互相冲突, 不一 致”的意思, 如: Your plan is contrary to mine.你的计划与我的相反。Inverse 颠倒的；倒数的Evil is the inverse of good.Reverse 反过来，翻转He reversed the car. 他倒车.教育类素质教育education for all-round development应试教育 the examination-oriented education义务教育 compulsory education片面追求升学率 place undue emphasis on the proportion of studentsentering school of a higher level高分低能 good scores but low qualities扩招 expand enrollment教书育人 impart knowledge and educate people因材施教 teach students according to their aptitude提高身心素质 improve the health and psychological quality大学生创业 the university studentsinnovative undertaking社会实践 social practice文凭 diplomas and certificates复合型人才 interdisciplinary talents文化底蕴 the rich cultural deposits适应社会的改变 adjust to the social changes满足社会的急需 meet the urgent needs the society工作类人才流动和双向选择 talent flow and a dual-way selection试用期probationary period跳槽 job-hopping自由职业 freelance work拜金主义 money worship获得名利 achieve fame and wealth充分发挥个人的潜力 develop fully ones potential and creativity工作出色 excel in ones work社会和个人的尊重 social and personal esteem生计问题 a bread and butter issue人才交流 talents exchange培养人才 cultivate talents人才外流 brain drain失业问题 unemployment problems下岗职工 the laid-off workers自谋生路 be self-employed劳动力短缺shortage of manpower医药卫生类卫生环境sanitary environment 营养不良 malnutrition杀虫剂 pesticide传染病 infectious disease呼吸疾病 respiratory disease商业类假冒伪劣 forged and fake commodities物美价廉 goods with high qualities low price售后服务 after-sale service家用电器 household electrical appliances旺季 during peak selling seasons促销 promote sales提高购买力 raise the purchasing power刺激购物欲 stimulate the desire to buy超前消费 premature consumption国有企业 state-owned enterprise私人企业 private enterprise偷税漏税 tax evasion保持时常良好的秩序 keep market in good order垄断市场 monopolize the market社会道德类遵守公德 comply with public morality物质和精神文明建设 material and ideological progress守法 observe/obey the law遵守交规 observe traffic regulations改进社会风气 improve public morals违法 offend against the law侵犯个人隐私 invasion of privacy违反公共规章 break/violate public regulations扰乱治安 disturb the social order要求索赔 claim compensation应该受法律严惩 deserve to be punished heavily by the law环保类生态系统 ecosystem环保意识 environmental awareness生态失衡 disruption of ecological balance全球变暖 global warming温室效应 greenhouse effect沙尘暴 sand/dust storms淡水资源短缺 shortage of fresh waterdownsizing 减员*streamline 精简*on the job/in-service 在职*disposable 一次性*think tank 智囊团*round the clock service 全天候服务*(free) convertibility （自由）兑换*find a sugar daddy 傍大款*Nordic 北欧*non-renewable 不可再生*out and out 彻头彻尾*deadlock 僵局*tertiary industry 第三产业*fair (market) value 市值*refund 退款*axis-of-evil 邪恶轴心*(nuclear) nonproliferation 核不扩散*holistic 整体的*one-off 一次性（解决）的；一揽子的*turnkey 总承包的；现成可使用的*in-house 自有的；（in-house finance company)*round-up 汇总？*overseas returnee 海归*framework accord 框架协议*WTO accession 加入WTO*non-exclusive license 非专用特许*royalty free 无版权费的*sublicense 转授权；转发许可证*creature comforts 衣食*recapitalization 资产重组*RPI（Retail Price Index） 零售物价指数*overriding concern 高于一切的考虑*Lanyard 系索*copyright 著作权*royalty 版权*compliance 合规性*extension 展期*co-lead underwriter 副主承销商*Advisory Board 咨询委员会*Board of Councillors 理事会*entrepreneur 创业者*upmarket 高端的*attorney general 首席检察官*upscale 高端的*clientele 客户群*self starter 白手起家人*down round 筹资首轮*mass market vs. submarket 总的市场/次级市场（比如根据某个标准分的客户群）*letter/power of attorney 委任书*market clout 市场影响（？）*rehaul (a business) 重组；*sell-back (与buy-out相对）*monograph 专题（论述）*verbatim 逐字逐句的说法（比如销售“定式”用语）*Liquidity Trap 流动性陷阱（宁愿把资金存放于银行拿取零利息的回报，也不愿再投资赔了）*many a little makes a mickle 集腋成裘*reservist 后备兵*at eleventh hours 关键时刻*misnomer 用词不当*payoff 收益*outperform 超过*bailout 解决；救援（for instance, the bailout from IMF for South Korea and other SE Asian countries after financial crisis)*honor of N/R (notes receivable)/dishonor 到期兑现*political cronies 政府人员办的关联企业*value-based pricing 价值导向定价法（区别于cost-based pricing，指能为客户带来多少价值来确定价格，而不是消耗了多少成本，比如飞机票)*clearinghouse like exchange（交换场所）*value of synergy 企业兼并之后带来的利益*post-investment values （注意post的用法）*techie 做技术的人（与salesman相对）*on-target 专注于最终目标的*optimum 最适宜的*overhead 还有一个意思是“投影”，类似powerpoint*in line 与预期相符的*YTD (year-to-date) 从Jan 1到目前的时间*scorched earth 焦土政策*economies of scope 范围经济（与economies of scale相比）*toehold 小支点，起点*industry observer 行业观察家*networking 商业构建私人关系网*conference backdrop 会议背景幕*trade-up 升级*ease of maintenance/repair 维修的容易度*cap （金额）最高限度；upper limit*lifetime （债券等的）存期*double dip recession 二次萧条（特指本次美国经济泡沫破灭后，还将面临的进一步衰退）*fringe benefits 附加福利（除国家规定外的）*annual leave 年假*call to order 宣布开会；要求遵守秩序*second the motion 附议*motion carried 动议通过*window dressing 粉饰*end-state 最终状态*scrap 废品（与rework相对）*disagrregate 分解*solidity 可*性*MIS (management information system) 管理信息系统*in due course 稍后*7-11便利店*numerator/denominator 分子/分母*winding-up 结算；停业*subsidiary/member companies 下属公司*coach 大客车*OEM/aftermarket parts 汽车业的前/后配件*assembly plant 汽车整车厂*elevated rail 轻轨*honorary 名誉*deputy magistrate 副区长（虹口）*size up 估计*offer . Advancement over 比。更高的优势*litmus test 试金石*money order 汇票*Actuary 精算师*vignette /vinjet/ 装饰图；花边文字*China Resources 香港华润集团*stagflation 通胀*downplay 不予重视*supranational (institution) 跨国组织，如World Bank*private banking 私人银行（为其理财，通常针对大额储户）*captive finance company 为大公司自有的金融公司*forward contract 远期合约（与期货的不同在于：1。标准化；2.在OTC上交易，而不是交易所；3.保证金；4.期货需每日结算，以控制头寸；*spot price （期货中）现价*treasury secretary 财长*rundown 纲要*passbook 银行存折*property & Casualty company 对应于life company（人寿保险公司而言）*floor 最低值，保底值*investment grade；noninvestment grade (junk bond) 中等到高等credit rating的stock或bond（BBB以上）*crowding out effect 指政府增加expenditure之后造成利率上升、private investment反而减少的情况。*bank run 挤兑*velocity (of money) 货币周转率（=GDP/money supply）*quantity theory of money 货币数量理论（指Velocity和output保持不变，因此money supply与price成反比）*escalator clauses 自动调整条款（根据物价水平对wages等进行调整）*ceilings/floors 上限/下限*tax incidence 租税归宿（指由consumer还是supplier承担，有actural和statutory之分）*deadweight loss 无谓损失*elastic 伸缩度，（指demand和supply对price的敏感程度，越elastic，说明price的微小变动就能引起suppply/demand的巨大变动 The general formula for elasticity is: E = percent change in x / percent change in y*marginal utility 边际效用*economic profit 超额利润（accounting profit超出opportunity cost的那部分，在pure competitive market中，长期超额利润为零，即zero economic profit)*cold call 陌生电访（向推销员，找工作的人的撞大运式地乱打电话）*brown field investment 即外资购买或租赁现有厂房进行生产*shelf registration 总括申报; 暫擱註冊制度*fourth market 指投资者直接交换股票*third market 在OTC交易交易所上市股票*basis point （bips） 基本点，相对于0.01%*style box （基金）中指某类基金，如成长型大市值基金*indenture/deed of trust 债券契约*fast moving consumer goods 快速消费品*Heavy Vehicle Technologies and Systems Group (HVTSG) Dana的一个新部门*Roadranger Dana和Eaton的供应商（技术？）*powertrain 动力传动系列（驱动轴、离合器、变速箱、差速器）*victor reinz division Dana的一个部门*actuator 作动器*torque converter 变矩器*aftermarket （汽车用）零配件零售市场；在证券市场中相当于secondary market*named/unnamed sources 有/无来源的消息*China National Investment & Guaranty Corp. (I&G) 中国经济技术投资担保公司（简称中投保）*grass bag 草袋*wiring harness 固化在（汽车）上的电线*muffler 消音器*sub assembly 次组合件（注：assembly在配件中的含义为组合件的意思）*gear case 齿轮箱*exhaust tube 排气管*sprocket 链齿轮*lifter 升降机*brake lever 手闸；刹车杆*ATV （all terrain vehicle) 全地形车*idler pulley 空转轮；惰轮*worm gear 涡轮*rear drive 后轮驱动*Dinli 杭州鼎力机械有限公司*FF式 Front engine front drive（前置引擎，前轮驱动）*FR式 Front engine rear drive （前置引擎，后轮驱动）*mesh 啮合*universal joint 万向接头*four-wheel drive 四轮驱动*radiator 散热器*wheel rim 钢圈*halogen 卤素*wheel base 轮距*memorandum of association 公司组织大纲*certificate of good standing 公司状况良好证明书；资信状；信任状*rent seeking 寻租*unencumbered assets 无负担资产*fixture 固定装置*trade name 商号；厂商名称*promissory note 本票；期票*line of credit; credit line; bank line 信用额度*franchise 特许*replication 大批量生产*credit division 信贷部*OEM financial arm OEM的金融机构*model 车型（用于汽车业）*OEM Original Equipment Manufacturer （在商业中指与分销机构相对的厂商；从别处获得零件进行组合生产最终产品的厂商）*trade up （怂恿）买更贵的东西*holdback rebate（回扣）*indemnification 补偿*non-exclusive 非独家的；一般的（exclusive为独家）*standing 常务*letter of engagement 工作关系证明*earn out 收益外購法 (一種取決于公司既得收益的資產購置法，它允許個人目前只支付所購股票一半的成本，其余部分5年內付清。)*Elopak 一家挪威的食品公司，与Wayne Smith有来往*deal sweetener 改善交易的措施*downstream product 下游产品*psi Pounds per square inch（每平方英寸磅）*delivery firm (courier service) 快递公司*print (of a product, e.g., rider) 图纸*SKU stock keeping unit (库存单位）；即指单一货品，比如超市中摆在货架上的某个特定产品*drivetrain 动力传动系列（驱动轴、离合器、变速箱、差速器）*nomenclature 命名法 parking brake 停车闸*downshift; upshift 调高/低档*shift lever 变速杆*tridem 六轮的（与tandem对比）*assembly 总成？*undisclosed sum 未披露的金额*Eurobond 欧元债券*turnaround 回转*rocker arm 摇臂*clearance 间距*cross country vehicle (CCV) 越野车*fuel efficiency/economy 燃油效率（每加仑汽油英里数）gas mile standard*hybrid car 汽油、电动混合型车*fuel cell 电池型车*extraordinary items 非常项目*unusual expense (income) 非常规费用（收入）*minority interest 少数股权*equity in affiliates 附属公司权益*discontinued operations 停止经营部分补偿费用(与continuing operations比较）*diluted EPS 调整后/摊薄每股收益（指净利润除以年末普通股数，而（加权）每股收益则是指净利润除以年内的加权股数）；摊薄一般比加权收益低，但在回购情况下反而高。*amortization 摊销*Mkt Cap 总市值*52-wk range 52周价格波动范围*capital lease obligations 资本性租赁下长期债务*debt vs liabilities 债务/负债*intermodal 联运的（各种交通方式混合的）*Pacific rim 太平洋周边地区*non-core assets 非核心资产*BOT build-operate-transfer (项目融资；国内成为特许权融资方式）*Concession Agreement 特许权协议*freight forwarder 货运公司*legal proceedings 法律事项*wire fence 丝网栏杆*Stern Stewart 思腾思特公司*MVA 市场增加值(比较EVA）*TQM 全面质量管理total quality management*contra account 抵消科目*uncollectible account (bad debt, bad loan) 坏帐*allowance for doubtful accounts, provision for bad debts 坏帐准备*salvage (residual) value 残值*accumulated depreciation 累计折旧*accrued expenses 应付费用(注意与accounts payable的不同）*retained earnings (also called earned surplus or accumulated earnings or unappropriated profit) 保留盈余（又称未分配盈余、盈余公积、累计盈余或保留净利）Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt.*deferred tax 递延税项（指因为采取不同会计原则而造成实际应税所得和会计利润不等的情况，最常见的情况就是根据税法采取加速折旧法，而为了报表好看又采用直线折旧法，这样造成的税差就作为负债出现。也可以出现在净利润增加、所有制权益项目下。*Accrual Basis 权责发生制*General Ledger 总分类帐*Subsidiary Ledger 明细分类帐*full disclosure 全面披露*Allowance method 备抵法*write-off/-up/-down 对资产的记账方法，off是指将assets value记为expense，up和down是指增加或减少资产价值*Consignment 寄销*Inventory overages 存货盈余（与shortage对比）*Premium on bonds 债券溢价（discount折价）*Construction-in-process 在建工程*Units-of-production method (UOP) 工作量法（计算折旧的一种方法）*Contingency 或有事项*loss/profit contingency 或有损失（或有利得）*additional paid-in capital；Capital surplus;Paid-in Capital in Excess of Par; Premium on Common stock 资本公积（是相对于capital stock，即按面值计算的股价与实际发行额之间的差值）*Unrealized holding gains or losses 未实现的资产持有损益（即手中的股票的购买价与市价的差额）*consolidated financial statements 合并财务报表*deferred income tax liabilities 递延所得税负债（指某些所得税需要在日后支付）*contingent liabilities 或有负债(like potential legal claims, debt guarantees)*refund 退款*operating income 营业收入（相当于EBIT: earnings before interest payments and income tax; also called operating profit)*sales revenue 主营收入*advance 预付款*write down （资产账面价值）降低*net of tax 扣除税的*hedging 套期保值*common size statement 共同比分析（以百分比来显示报表）*treasury share 是涉及到diluted common stock的一种算法*credit line 信用额度*working capital 营运资金（等于现有资产减去现有负债）; working capital cycle管理，等于是对working capital的各个方面，即存货、A/R，A/P等加以管理。Working capital ratio = (Inventory+A/P-A/R)/sales.*upfront 预付的，先期的*tax deductibility 避税*factoring 应收账款管理服务（有点类似L/C，保证销售方收到货款）factor即代理人。*credit insurance 信用保险（与factoring对比）*securitization 证券化（有financing securitization和assets两种，前者即指直接发行债券等；后者相当于利用资产作抵押，置换成证券）对于assets securitization来说，If the asset only plays as a pledge and the payment source is still the whole business, then the cr*private label 借助于其他（商铺）现成的服务/部件，打出自己的品牌；也可以采用co-branding的形式，即放弃自己的品牌，与合作方共用一个品牌；比如软件业中借助某个公用的东西，再自己定制一下，贴个牌就成了自己的产品，类似于OEM*off-balance sheet 表外处理*revolver (revolving credit facilities) 滚动借贷*term loan; term credit facility 见上*floor plan financing 为某种特定产品而融资*in-house counsel internal counsel,公司自有律师*reorganization 重组（POR，重组计划）*fluid seal 流体密封*steering shafts 转向轴*mixer 混凝土搅拌车（heavy-duty vehicle的一种）*pinion 小齿轮*housing 外壳；壳体*leading time 订货到交货的时间；加工准备时间*inbound/outbound 向内/外出的*module 比chassis低一级的总成，比product高一级*speed to market 推想市场速度*suspension 悬架*LIBOR London InterBank Offered Rate(伦敦同业拆放利率)，作为基本的利率，通常再加上一定百分比*ESOP (Employee Stock Ownership Plan) 员工持股计划（类似于MBO，不同之处在于是员工收购）*equity carve-out 切股 Sometimes known as a partial spinoff, a carve out occurs when a parent company sells a minority (usually 20% or less) stake in a subsidiary for an IPO or rights offering.*asset-backed securities (ABS) 资产抵押证券*loan originator （sponsor?)*recourse 追索权*floating rate 浮动利率*marketability 流动性（变现性？）*zero-coupon bond 零息债券*junk bond; high-yield bond 夹层债券（在LBO中的含义）；高收益/垃圾债券*reserve ratios （银行的）准备金率*underwriting income 保险收入*bridge financing 短期融资（temporary funds loaned until permanent debt financing is completed*Money Market 货币市场（系指包括金融拆放市场以及一年期以下短期有价证券进行交易的公开市场）。*Commercial Paper 短期及無抵押借據，一般由具信譽企業所發行*Red Chip 在香港註冊和上市，但是控股權屬中國的公司。*Support/resistance Level 支持價位/阻力价位。買家的數目總多於賣家的數目，使價格不能繼續下降時的價格。*SEHK 香港聯合交易所有限公司*Trust Deed 信託契約（信託成立的法律文件，清楚訂出信託的條款，信託人及受益人姓名。 ）*bulge bracket 最大的投资银行集团*red herring preliminary prospectus（非正式招股说明书）*preemptive rights offering 优先配股（股票以比市价更低的价格出售给现有持股人）*Shenzhen Development Bank 深发展*carrier 运输商*forwarder 运输商*overseas foray 海外拓展*axle gear 桥齿轮*vehicular manufacturer 车辆制造商*ground clearance 最小离地间距*transfer case 分动箱（后备的，用来转移多余的Torque?)*Differential(Auto) 差速器*propeller shaft 传动轴*4WD (four wheel drive) 四轮驱动*Gasket 衬板；衬垫*ABS (Anti-Lock Brake System) 防 鎖 死 煞 車 系 統*Mechatronic Systems 机电系统*fluid power 流体*continuous variable transmission 无级变速器*planetary gear 行星齿轮*coil spring 螺旋弹簧*rear/side tipper 后/侧翻斗车*tanker 罐式汽车；油罐车*special purpose vehicle 特种车*power takeoff (PTO) 取力器*bevel gear 锥齿轮*long-haul transport 长途运输*Cardan Joint 万向接头*steering knuckle 转向节*Buyout Fund 收购型基金*MBI 管理层换购，指由一支新的管理队伍替换现任管理层，并由其收购、控制公司*niche market 小而专的市场；小规模特定市场*PIPE Private Investment in Public Equity;已上市公司再向投資者募集資金*benchmarking 基准管理；标杆管理*PCB printed circuit board (印刷电路板）*Buyout 出让？*return 资本利得*SPC (special purpose corporation) 特设的机构, 即金融资产的买方(主要是投资银行)，再出售ABS*QFII(Qualified Foreign Institutional Investors) 合格的外国投资者制度。中国台湾、韩国、印度、巴西等国家和地区在20世纪90年代初就设立
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