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Reform of State-Owned Enterprises¹úÓÐÆóÒµ¸Ä¸ï
Step up efforts to reform State-owned enterprises ¼Ó´ó¹úÓÐÆóÒµ¸Ä¸ïÁ¦¶È
Readjust and reorganize State-owned enterprises to µ÷Õû¸Ä×é¹úÓÐÆóÒµ´Ù½ø×ʲúÖØ×é
promote re-arrangement of assets and raise the Ìá¸ß¹úÓо¼ÃµÄ×ÜÌåËØÖÊ
overall quality of the State sector of the economy
Concentrate on rejuvenating State-owned large ¼¯ÖÐÁ¦Á¿×¥ºÃ¹úÓдóÐÍÆóÒµºÍ
enterprises and enterprises groups ÆóÒµ¼¯ÍÅ
Develop trans-regional and inter-trade enterprise ·¢Õ¹¿çµØÇø¿çÐÐÒµµÄÆóÒµ¼¯ÍÅ
groups
Reform, reorganization and upgrading ¸Ä¸ï£¬¸Ä×éºÍ¸ÄÔì
Re-organization, association, merger, joint ¸Ä×飬ÁªºÏ£¬¼æ²¢£¬¹É·ÝºÏ×÷ÖÆ
partnership, leasing, contract operation ×âÁÞ£¬³Ð°ü¾ÓªºÍ³öÊÛ
and sell-off
Manage well large enterprises and adopt a flexible ×¥ºÃ´óµÄ£¬·Å»îСµÄ
policy towards small ones
Give small State-owned enterprises greater freedom ·Å»î¹úÓÐСÆóÒµ
Standardize bankruptcy procedures, encourage ¹æ·¶ÆÆ²ú³ÌÐò£¬¹ÄÀøÆóÒµ¼æ²¢£¬
merging of enterprises and promote re-employment ´Ù½øÔÙ¾ÍÒµ
Allow money-losing enterprise to merger ÔÊÐí¿÷ËðÆóÒµ¼æ²¢»òÆÆ²ú
or go bankrupt
Dispersion of redundant employees ·ÖÁ÷¸»ÓàÈËÔ±
Re-employment funds ÔÙ¾ÍÒµ»ù½ð
Conscientiously strengthen the operation and ÇÐʵ¼ÓÇ¿ÆóÒµ¾Óª¹ÜÀí
management of enterprises
Strengthen financial management of enterprises Ç¿»¯ÆóÒµ²ÆÎñ¹ÜÀí
Tighten control over extrabudgetary funds ¼ÓǿԤËãÍâ×ʽð¹ÜÀí
Increase capital and reduce debts through various ¶àÇþµÀÔö×ʼõÕ®
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Strive to help enterprises eliminate losses and ×¥ºÃÆóҵŤ¿÷ÔöÓ¯
increase profits
Develop various modes of operation and marketing ·¢Õ¹¶àÖÖÓªÏú·½Ê½
Alleviate enterprises' social burdens ¼õÇáÆóÒµµÄÉç»á¸ºµ£
By tapping the potential and upgrading the ͨ¹ýÍÚDZ¸ÄÔì
technology
Mechanism for selecting the superior and eliminating ÓÅʤÁÓÌ»úÖÆ
the inferior
Enjoy more decision-making power ÏíÓиü¶àµÄ¾ö²ßȨ
Allow employees to hold some shares ÔÊÐíÖ°¹¤³Ö¹É
Give more productive enterprises the power to engage ¸ø¸ü¶àµÄÉú²úÆóÒµ×ÔÓª³ö¿ÚȨ
in export independently
Protect the interests of the working class ±£»¤¹¤È˽׼¶ÀûÒæ
Technological upgrading ¼¼Êõ¸ÄÔì
Reform of state-owned enterprises ¹úÓÐÆóÒµ¸Ä¸ï
Deepening of the reform of State-owned enterprises É¹úÓÐÆóÒµ¸Ä¸ï
Modern enterprise system ÏÖ´úÆóÒµÖÆ¶È
Reorganization of state-owned enterprises ¹úÓÐÆóÒµÖØ×é
Transform the enterprises' management mechanisms
of State-owned enterprises ת»»¹úÓÐÆóÒµ¾Óª»úÖÆ
Adjustment of industrial structure ÐÐÒµ½á¹¹µ÷Õû
Industrial policy ²úÒµÕþ²ß
Support and develop large enterprises and release small
enterprises Ö§³Ö·¢Õ¹´óÆóÒµ·Å¿ªÐ¡ÆóÒµ
Large and medium-sized State-owned enterprises can be
turned into corporate enterprises ´óÖÐÐÍÆóÒµ¿Éת±äΪ¹É·Ý¹«Ë¾
Smaller enterprises can become shareholding co-operatives СÆóÒµ¿Éת±äΪ¹É·ÝºÏ×÷ÖÆ
Readjust the asset-liability ratio of state-owned enterprises µ÷Õû¹úÓÐÆóÒµ×ʲú¸ºÕ®±È
State-owned independent accounting industrial enterprises ¹úÓжÀÁ¢ºËËãÆóÒµ
Pioneer enterprise ÊÔµãÆóÒµ
Enlarge the right of self-management À©´ó×ÔÖ÷Ȩ
Optimize capital structure ÓÅ»¯×ʱ¾½á¹¹
Optimize resource allocation ÓÅ»¯×ÊÔ´ÅäÖÃ
Optimize investment structure ÓÅ»¯Í¶×ʽṹ
Recapitalization µ÷Õû×ʱ¾½á¹¹
Capital reorganization ×ʱ¾ÖØ×é
Promote rational flow of property right ´Ù½ø²úȨºÏÀíÁ÷¶¯
Reduce staff to improve efficiency ¼õÔ±ÔöЧ
Investment risk mechanism Ͷ×Ê·çÏÕ»úÖÆ
Project capital system ÏîÄ¿×ʱ¾½ðÖÆ¶È
Legal person responsibility system ·¨ÈËÔðÈÎÖÆ
Responsibility for one's own profit and loss ×Ô¸ºÓ¯¿÷
Enterprise contract management responsibility system ÆóÒµ³Ð°üÔðÈÎÖÆ
Unreasonable economic structure ²»ºÏÀíµÄ¾¼Ã½á¹¹
Unreasonable product structure ²»ºÏÀíµÄ²úÆ·½á¹¹
Repeated construction ÖØ¸´½¨Éè
Repeated introduction of foreign equipment and technology Íâ¹úÉ豸ºÍ¼¼ÊõµÄÖØ¸´Òý½ø
Regional and departmental protectionism µØÇøºÍ²¿Ãű£³ÖÖ÷Òå
Government supervision Õþ¸®¼à¶½
Operating strategy ¾ÓªÕ½ÂÔ
Out-dated management styles ÂäºóµÄ¹ÜÀí·½Ê½
Backward in management ¹ÜÀíÂäºó
Relying on government subsidy ÒÀÀµÕþ¸®²¹Ìù
Heavy social subsidy ³ÁÖØµÄÉç»á²¹Ìù
Heavy social burdens ³ÁÖØµÄÉç»á¸ºµ£
Excessive production capacity ¹ýÊ£µÄÉú²úÄÜÁ¦
Merger and acquisition ¼æ²¢ÓëÊÕ¹º
Encourage merger ¹ÄÀø¼æ²¢
Preferential policy for bankruptcy and merger ¶ÔÆÆ²úºÍ¼æ²¢ÆóÒµµÄÓÅ»ÝÕþ²ß
Standardize bankruptcy procedure ¹æ·¶ÆÆ²ú³ÌÐò
Prevent false bankruptcy ·ÀÖ¹¼ÙÆÆ²ú
Construction of a multi-layer social security system ½¨Á¢¶à²ã´ÎµÄÉç»á±£ÕÏÖÆ¶È
Re-employment projects ÔÙ¾ÍÒµ¹¤³Ì
Re-employment of redundant workers ¸»ÓàÖ°¹¤ÔÙ¾ÍÒµ
Laid-off workers ϸÚÖ°¹¤
ENTERPRISE AND COMPANY ÆóÒµºÍ¹«Ë¾
Central enterprise ÖÐÑëÆóÒµ
Local enterprise µØ·½ÆóÒµ
Backbone enterprise ¹Ç¸ÉÆóÒµ
Large and medium enterprise ´óÖÐÐÍÆóÒµ
State-owned enterprise ¹úÓÐÆóÒµ
Enterprise solely funded by the State ¹úÓжÀ×ÊÆóÒµ
State-owned firm ¹úÓй«Ë¾£¬¹úÓÐÆóÒµ
Corporate enterprise ¹É·ÝÖÆÆóÒµ
Collective enterprise ¼¯ÌåÆóÒµ
Collective firm ¼¯ÌåÆóÒµ£¬ºÏ×÷ÆóÒµ
Township enterprise ÏçÕòÆóÒµ
Partnership enterprise ºÏ»ïÆóÒµ
Individual enterprise ¸öÌåÆóÒµ
Foreign-funded enterprise Íâ×ÊÆóÒµ
Top 500 enterprises ×î´ó500¼ÒÆóÒµ
Small business СÆóÒµ
Primary industry µÚÒ»²úÒµ
Secondary industry µÚ¶þ²úÒµ
Tertiary industry µÚÈý²úÒµ
Corporate Law ¹«Ë¾·¨
Township Enterprise Law ÏçÕòÆóÒµ·¨
Independent legal entities ¶ÀÁ¢·¨ÈË
Board of directors ¶Ê»á
Board of supervisors ¼àÊ»á
Shareholders conference ¹É¶«´ó»á
Entrepreneur ÆóÒµ¼Ò
Firm ¹«Ë¾£¬ÆóÒµ
Company ¹«Ë¾
Incorporation ¹«Ë¾
Corporation ¹É·Ý¹«Ë¾
Group of enterprises ÆóÒµ¼¯ÍÅ
Conglomerate ÆóÒµ¼¯ÍÅ£¬×ÛºÏÐÔ´óÆóÒµ
Company limited by shares ¹É·ÝÓÐÏÞÔðÈι«Ë¾
Controlling company ¿Ø¹É¹«Ë¾
Holding company ¿Ø¹É¹«Ë¾
Bank holding company ÒøÐпعɹ«Ë¾
Company with limited liability ÓÐÏÞÔðÈι«Ë¾
State-owned holding company ¹ú¼Ò¿Ø¹É¹«Ë¾
Public company ÉÏÊй«Ë¾
Private company ·ÇÉÏÊй«Ë¾
Listed company ÉÏÊй«Ë¾
Overseas-listed company ¾³ÍâÉÏÊй«Ë¾
Parent company ĸ¹«Ë¾
Subsidiary company ×Ó¹«Ë¾
Group company ¼¯ÍŹ«Ë¾
Large-scale industrial group ´óÐ͹¤Òµ¼¯ÍÅ
International conglomerate ¿ç¹úÆóÒµ¼¯ÍÅ
International corporation ¿ç¹ú¹«Ë¾
Multinational corporation ¿ç¹ú¹«Ë¾
Multinational market group ¿ç¹úÊг¡¼¯ÍÅ
Banking institution ½ðÈÚ»ú¹¹
Banking sector ÒøÐв¿ÃÅ
Intermediary bank ÖнéÒøÐÐ
Development bank ¿ª·¢ÒøÐÐ
Commercial bank ÉÌÒµÒøÐÐ
Investment bank Ͷ×ÊÒøÐÐ
Credit bank ÐÅ´ûÒøÐÐ
Cooperative bank ºÏ×÷ÒøÐÐ
Mortgage bank µÖÑºÒøÐÐ
Clearing bank ÇåËãÒøÐÐ
Credit union ÐÅÓÃÉç
Non-bank financial institution ·ÇÒøÐнðÈÚ»ú¹¹
Financing corporation ½ðÈÚ¹«Ë¾
Securities company ֤ȯ¹«Ë¾
Underwriting company µ£±£¹«Ë¾
Loan and trust company ÐÅÍй«Ë¾
Insurance company ±£ÏÕ¹«Ë¾
Life insurance company ÈËÊÙ±£ÏÕ¹«Ë¾
Utility company ¹«¹²ÊÂÒµ¹«Ë¾
MERGER AND ACQUISITION ¼æ²¢ÓëÊÕ¹º
Reorganization ÖØ×é
Association ÁªºÏ
Merger ¼æ²¢
Acquisition ÊÕ¹º
Joint stock partnership ¹É·ÝºÏ×÷
Leasing ³ö×â
Contract operation ³Ð°ü¾Óª
Auction ÅÄÂô
Develop trans-regional and trans-industry enterprise groups ·¢Õ¹¿çµØÇø¿çÐÐÒµµÄÆóÒµ¼¯ÍÅ
Strategic acquisition Õ½ÂÔÐÔÊÕ¹º
Combination of enterprise ÆóÒµºÏ²¢
Concentric acquisition ¼¯ÖÐÊÕ¹º
Conglomerate merger ¼¯ÍÅÆóÒµºÏ²¢
Consolidation by lease ×âÁÞʽºÏ²¢
Consolidation by merger ¼æ²¢Ê½ºÏ²¢
Leveraged buy-out (LBO's) ¸Ü¸ËÊÕ¹º
Stock merger ¹ÉƱ¼æ²¢
Vertical acquisition ×ÝÏòÊÕ¹º
Vertical merger ×ÝÏò¼æ²¢
Vertical consolidation ×ÝÏòºÏ²¢
Vertical integration ×ÝÏòºÏ²¢
Horizontal merger ºáÏò¼æ²¢
Horizontal acquisition ºáÏòÊÕ¹º
Horizontal combination ºáÏòºÏ²¢£¬Í¬ÐÐÒµºÏ²¢
Horizontal integration ºáÏòÁªºÏ
Acquisition cost ÊÕ¹º³É±¾
Acquiring enterprise ÊÕ¹º·½ÆóÒµ
Corporate reorganization ¹«Ë¾ÖØ×é
Bankruptcy Law ÆÆ²ú·¨
Bankruptcy code chapter 7--- liquidation ÆÆ²ú·¨µÚÆßÕ ÇåËã
Bankruptcy code 11 --- reorganization ÆÆ²ú·¨µÚʮһÕÂ ÖØ×é
Act of bankruptcy ÆÆ²ú·¨°¸
Antitrust Law ·´ÍÐÀ˹·¨
Bankruptcy court ÆÆ²ú·¨Í¥
Bankruptcy debtor ÆÆ²úÕ®ÎñÈË
Bankruptcy notice ÆÆ²ú¹«¸æ
Bankruptcy petition ÒªÇóÐû²¼ÆÆ²ú
Declaration of bankruptcy Ðû¸æÆÆ²ú
Arrangement in bankruptcy court ÆÆ²ú·¨Í¥ÄÚµÄе÷
Arrangement out of bankruptcy court ²»¾ÆÆ²ú·¨Í¥µÄе÷
Creditor's equity ծȨÈËÈ¨Òæ
Bankruptcy trustee ÆÆ²úÊÜÍÐÈË
Creditor's meeting ծȨÈË»áÒé
Creditor of bankruptcy ÆÆ²úծȨÈË
MARKET AND COMPETITION Êг¡ºÍ¾¹Õù
Commodity market ÉÌÆ·Êг¡
Securities market ֤ȯÊг¡
Bond market ծȯÊг¡
Stock market ¹ÉƱÊг¡
Futures market ÆÚ»õÊг¡
Options market ÆÚȨÊг¡
Property rights market ²úȨÊг¡
Capital market ×ʱ¾Êг¡
Free market ×ÔÓÉÊг¡
Labour market ÀͶ¯Á¦Êг¡
Flea market ÌøÔéÊг¡
Bear market ¹ÉƱÊг¡µÄÐÜÊÐ
Bull market ¹ÉƱÊг¡µÄÅ£ÊÐ
Market competition Êг¡¾¹Õù
Market development Êг¡¿ª·¢
Market forecast Êг¡Ô¤²â
Market potential Êг¡Ç±Á¦
Market risk Êг¡·çÏÕ
Market share Êг¡·Ý¶î
Seller's market Âô·½Êг¡
Buyer's market Âò·½Êг¡
Market abroad º£ÍâÊг¡
Marketability Êг¡ÄÜÁ¦
Marketable Ïú·ºÃµÄ
Marketing channel ÏúÊÛÇþµÀ
Marketing strategy ÏúÊÛÕ½ÂÔ
Competition market ¾¹ÕùÊг¡
Perfect competition ÍêÈ«¾¹Õù
Imperfect competition ²»ÍêÈ«¾¹Õù
Low-level competition µÍˮƽ¾¹Õù
Monopolistic competition ¢¶Ï¾¹Õù
Competitor ¾¹Õù¶ÔÊÖ
Natural monopoly ×ÔȻ¢¶Ï
International monopoly ¹ú¼Ê¢¶Ï
Market Êг¡
bear market ¹ÉƱÊг¡µÄÐÜÊÐ
bond market ֤ȯÊг¡
bull market ¹ÉƱÊг¡µÄÅ£ÊÐ
capital market ×ʱ¾Êг¡
emerging market economic ÐÂÐËÊг¡¾¼Ã
majority market economic ³ÉÊìÊг¡¾¼Ã
market abroad º£ÍâÊг¡
market analysis Êг¡·ÖÎö
market approach to fair market value ÇóµÃ¹«Æ½Êг¡¼ÛÖµµÄÊг¡·¨
market competition Êг¡¾¹Õù
market demand price Êг¡ÐèÇó¼Û¸ñ
market development Êг¡¿ª·¢
market economy country Êг¡¾¼Ã¹ú¼Ò
market factor Êг¡ÒòËØ
market forecast Êг¡Ô¤²â
market index Êг¡Ö¸Êý
market information Êг¡ÐÅÏ¢
market investigation Êг¡µ÷²é
market potential Êг¡Ç±Á¦
market quotation Êг¡ÐÐÇé
market replacement cost Êг¡ÖØÖóɱ¾
market research Êг¡µ÷²é£¬Êг¡Ñо¿
market risk Êг¡·çÏÕ
market share Êг¡·Ý¶î£¬Êг¡Õ¼ÓÐÂÊ
market value method Êм۷¨
market-oriented ÃæÏòÊг¡µÄ
market-to-cost method Êм۳ɱ¾·¨
property right market ²úȨÊг¡
seller's market Âô·½Êг¡
social market economy Éç»áÖ÷ÒåÊг¡¾¼Ã
stock market ¹ÉƱÊг¡
Marketing ÓªÏú£¬Êг¡ÏúÊÛ
marketing channel ÏúÊÛÇþµÀ£¬Êг¡ÇþµÀ
marketing cost ÏúÊ۳ɱ¾
marketing manager Êг¡ÏúÊÛ¾Àí
markrting strategy Êг¡¾ÓªÕ½ÂÔ
marketing system Êг¡Ìåϵ
relationship marketing ¹ØÏµÓªÏú
Asset, Liability And Equity ×ʲú,¸ºÕ®ºÍÈ¨Òæ
Asset management ×ʲú¹ÜÀí
Tangible assets ÓÐÐÎ×ʲú
Intangible assets ÎÞÐÎ×ʲú
Physical assets ʵÎï×ʲú
Fixed assets ¹Ì¶¨×ʲú
Current assets Á÷¶¯×ʲú
Current asset losses in suspense ´ý´¦ÀíÁ÷¶¯×ʲúËðʧ
Deferred assets µÝÑÓ×ʲú
Other assets ÆäËü×ʲú
Total assets ×Ü×ʲú
Net assets ¾»×ʲú
Book value of the assets ×ʲúµÄÕËÃæÖµ
Non-ledger assets ÕÊÍâ×ʲú
Asset account ×ʲúÕË»§
Asset disposal ×ʲú´¦ÖÃ
Asset depreciation ×ʲúÕÛ¾É
Asset inventory shorts ×ʲúÅÌ¿÷
Asset inventory surplus ×ʲúÅÌÓ¯
Asset retirement ×ʲú±¨·Ï
Asset revaluation ×ʲúÖØ¹À
Capital assets ×ʱ¾×ʲú
Monetary assets ½ðÈÚ×ʲú
Mortgage assets µÖѺ×ʲú
Long-term assets ³¤ÆÚ×ʲú
Liability ¸ºÕ®
Liability account ¸ºÕ®ÕË»§
Direct liability Ö±½Ó¸ºÕ®
Current liability Á÷¶¯¸ºÕ®
Liability out of book ÕËÍ⸺ծ
Long-term liability ³¤ÆÚ¸ºÕ®
Book debt ÕËÃæ¸ºÕ®
Asset liability ratio ×ʲú¸ºÕ®±È
Owner's equity ËùÓÐÕßÈ¨Òæ
Equity account È¨ÒæÕË»§
Stockholders' equity ¹É¶«È¨Òæ
Preferred stock equity ÓÅÏȹÉÈ¨Òæ
Cumulative preferred stock »ýÀÛÓÅÏȹÉ
Non-cumulative preferred stock ·Ç»ýÀÛÓÅÏȹÉ
Convertible preferred stock ¿Éת»»ÓÅÏȹÉ
Participating preferred stock ²Î¼ÓÓÅÏȹÉ
Non-Participating preferred stock ·Ç²Î¼ÓÓÅÏȹÉ
Callable preferred stock ¿ÉÊê»ØÓÅÏȹÉ
Common stock equity ÆÕͨ¹ÉÈ¨Òæ
Total equity È¨Òæ×ܶî
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Assets Liabilities Ratio ×ʲú¸ºÕ®ÂÊ
Quick Ratio ËÙ¶¯±ÈÂÊ
Current Ratio Á÷¶¯±ÈÂÊ
P/E ratio ÊÐÓ¯ÂÊ
Current Liabilities to Net Worth Á÷¶¯¸ºÕ®±È¾»×ʲú
Total Liabilities to Net Worth ×ܸºÕ®±È¾»×ʲú
Fixed Assets to Net Worth ¹Ì¶¨×ʲú±È¾»×ʲú
Inventory Turnover Ratio ´æ»õ
Assets to Sales
Sales to Net Working Capital ÏúÊÛÊÕÈë±ÈÁ÷¶¯×ʽð¾»Öµ
Accounts Payable to Sales Ó¦¸¶ÕÊ¿î±ÈÏúÊÛÊÕÈë
Return on Sales(profit Margin)
Return on Assets ×ʲúÊÕÒæÂÊ
Return on Total Assets ×Ü×ʲúÊÕÒæÂÊ
Return on Shareholder's Equity ¹É¶«È¨ÒæÊÕÒæÂÊ
Return on Investment Ͷ×ÊÊÕÒæ
Return on Net Worth(Return on Equity) ¾»×ʲúÊÕÒæÂÊ
ÊÕÒæ±í INCOME STATEMENT
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¼Ó£ºÍ¶×ÊÊÕÒæ Plus: Investment Income
ÓªÒµÍâ¾»ÊÕÈë Non-Operating Revenue
ÒÔǰÄê¶ÈÀûÈóµ÷Õû Adjustment of Earning of Prior Years
ÀûÈó×ܶî Total Profits(Before Tax)
¼õ£ºËùµÃ˰ Deduct: Income Tax
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×ʲú Assets
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¹Ì¶¨×ʲú Fixed Assets
ÔÖµ Original Coat
¼õ£ºÀÛ¼ÆÕÛ¾É Deduct: Accumulated Depreciation
¾»Öµ Net Worth
ÔÚ½¨¹¤³Ì Construction in-progress
ÆäËü×ʲú Other Assets
×ʲú×ܶî Total Assets
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