知识与资讯
专业词汇
 
世界银行业务词典(1)
发布时间:2011-7-18 10:48:00||  点击:3869次||  文章分类:专业词汇||  发布人:翻译家(Fanyijia.com)


- A -
  “A” loan
  Standard World Bank loan.
  “A” 类贷款
  世界银行发放的标准贷款
  abatement technologies
  Technologies designed to reduce (but not eliminate)
  the amount of pollutants released into the
  environment, e.g. from a factory.
  减排技术,减污技术
  减少(但不是消除)工厂等向环境中排放的污染
  物数量的技术。
  above quota
  超限额,超配额
  above the line (item)
  A customary balance-sheet or revenue-or-expense
  position in a financial statement as compared to a
  below the line item.
  线上(条目)
  财务报表中常规的资产负债或损益状况。相对于
  线下条目而言。
  absolute poor
  Those with an average annual per capita income of
  less than that needed to pay for a minimum
  consumption basket, based on the food necesary for
  a recommended calorie intake, and for nonfood
  needs, consistent with the spending patterms of the
  poor. This rate will vary from country to country.
  绝对贫困者, 赤贫者
  指人均年收入不足以支付最低消费需求的 人。最
  低消费需求是根据能满足建议卡路里摄入量的
  食物需求和与贫困人口支出模式相一致的食物
  需求决定的。这一标准因国家而异。
  Absorption accounting; full cost accounting
  全额成本记帐法
  absorptive capacity
  吸收能力
  abstract (of a publication)
  (出版物的)摘要,概括,概要
  academic research
  学术研究
  accelerate a loan
  加速贷款准备工作
  accelerated depreciation
  Depreciation at a higher than usual rate in the early
  years of an asset’s life and a lower than usual rate in
  the later years of its life.
  加速折旧, 快速折旧
  指一种折旧方法,即在一项资产的使用年限中初
  期各年采用高于通常的折旧率,而在后期各年采
  用低于通常的折旧率。
  accelerated recall [MOV]
  加速回收(货币)[保值]
  accelerated recovery
  Recovery of currency used in lending operations
  subject to maintenance of value. Recovery is
  accelerated at the request of the member, provided
  that such recovery does not result in a material
  reduction of the sum of repurchases.
  加速回收(货币)
  贷款业务中为保值而采用的货币回收方式。加速
  回收是在成员国的要求下进行的,前提是这种回
  收不会导致回购额的实际减 少。
  acceleration of maturity (of a loan) [IBRD]
  Declaration by a lender that the outstanding
  principal is due and payable immediately, together
  with the interest due, following non-compliance with
  loan covenants.
  ( 贷 款)提 前 到 期[ 国 际 复 兴 开 发 银 行 ]
  由于(借款人)未能履行贷款协议的条款,贷款
  人宣布贷款余额的未偿本金立即到期,并要求连
  同应付利息一起偿还。
  acceptance, accepting house [UK]
  Merchant bank in the U.K. specializing in accepting
  bills of exchange.
  承兑;票据承兑银行 [英国]
  英国专门负责承兑汇票的商人银行。
  acceptance; bank acceptance; banker's acceptance
  A bill of exchange which has been accepted by a
  banker.
  承兑;银行承兑;银行承兑票据
  指银行已经接收的汇票。
  acceptance rate (by beneficiaries of a project)
  (项目受益人的)受益率
  access, entrance, leading, channel, fairway*
  25
  ____________________________________________________________________________________
  进入,准入,门路,渠道,途径
  accession
  到达,接近,增加,增加物,(法律)财产自然
  增益,加入(条约等)
  accomodating policy*
  融通政策
  accommodation type
  融通类型
  accountability
  会计责任,经营责任
  accounting
  会计
  亦见accrual (basis) accounting; business
  accounting; cost accounting; current cost (value)
  accounting; double entry accounting; full cost
  accounting; general price level accounting; inflation
  accounting; job order accounting; management
  accounting; managerial accounting; single-entry
  accounting; social accounting matrix; standard cost
  accounting; stock accounting
  accounting entries; entries
  The record of a transaction in a book of accounts.
  会计分录;帐项
  在帐簿中对一笔交易的记录。
  accounting period
  会计期,会计结算期
  accounting practices
  会计业务,会计实务,核算惯例
  accounting price
  A price used for accounting purposes (i.e. not a
  market price). Often used synonymously with
  shadow price.
  会计价格,帐目价格
  用于会计目的的价格(即,不是市场价格),常
  常作为影子价格的同义词使用。
  accounting procedure
  会计程序
  accounting rate of interest - ARI
  Discount rate used to convert future values of
  benefits and costs into equivalent present values.
  会计利率(简写为ARI)
  用于将收益和成本的终值换算为相应现值的折
  现率。
  accounting rate of return*
  会计收益率
  accounting ratio
  Ratio of accounting price to market price of a good.
  会计比率
  货物的会计价格与市场价格的比率。
  accounting unit
  A business enterprise or other economic unit for
  which a system of accounts is maintained.
  会计核算单位
  指设有会计制度的企业或其他经济单位。
  accounts payable
  Amounts due and payable to third parties for goods
  and/or services purchased for which payments have
  not been made.
  应付帐款
  购进货物和(或)劳务之后,对第三方应付而尚
  未支付的金额。
  accounts receivable; receivables
  Amounts due from others within one year of report
  date for goods and/or services sold in the normal
  course of business, but for which payment(s) have
  not been received.
  应 收 帐 款
  报告日之后一年内,按正常途径售出的商品和
  (或)劳务从他人处应收而尚未收讫的付款。
  accrual
  应计
  见nonaccrual status; overaccruals
  accrual (basis) accounting
  A form of accounting wherein all transactions are
  recognized and recorded at the time income is
  earned or expenditures are incurred, irrespective of
  whether or not cash is paid or received.
  权责发生会计制
  指一种记帐形式,即对所有交易均在获得收入或
  发生支出时给予认定和记录,不管是否已经支付
  或收到现金。
  accrual rate
  The rate at which interest is accrued. In pensions,
  the rate at which benefits accrue.
  应计比率
  26
  ____________________________________________________________________________________
  利息的应计率。用于养老金时指福利应计比率。
  accruals
  Revenues and expenditures recognized as earned or
  incurred and recorded in the financial statement of
  the periods to which they relate.
  应记项目,应计收支额
  已认定并记入相应时期财务报表的收到或发生
  的支出。
  accrued depreciation; accumulated depreciation
  The total depreciation suffered by an asset or asset
  group, based on customary or fairly determined rates
  or estimates of useful life.
  应计折旧;累计折旧
  一项资产或资产组合按照常规的或公平确定的
  比率,或按预计使用计算的折旧总额。
  accrued income
  Income earned but neither received nor past due.
  应计收益(收入),应收未收收益
  未收到也未到期的已获收入。
  accrued interest - AI
  Interest earned but not yet due and payable.
  应计利息,应收利息,累计利息 (简写为AI)
  指尚未到期和未付的已获利息。
  accrued liabilities
  An amount of interest, wages or other expenses
  recognized or incurred but not paid.
  应计负债,应付未付债务,累计负债
  已确认或已发生但尚未支付的利息、工资或其他
  支出额。
  accrued loan commissions
  Loan commissions earned but not paid.
  应计贷款佣金
  已获但尚未支付的贷款佣金。
  accumulated depreciation
  累计折旧
  见 accrued depreciation
  accumulated profit [accounting]
  累计利润 [会计]
  achievement tests [education]
  Test for measuring learner's present ability in a
  particular subject or skill (as opposed to his potential
  ability).
  成绩测验,学业水平测验[教育]
  用于测定学习者在某一特定学科或技能方面的
  现有能力(相对于其潜在能力而言)的测验。
  acid deposition
  酸沉降
  acid rain
  酸雨
  acid-test ratio; liquid ratio; quick ratio
  The standard IBRD definition is the ratio of cash
  plus marketable securities plus accounts receivable
  plus other amounts readily convertible into cash to
  current liabilities. Other definitions include ratio of
  current assets less inventories to current liabilities,
  ratio of quick assets to current liabilities, ratio of
  cash plus near-cash assets to current liabilities, and
  ratio of cash plus accounts receivable plus the
  market value of selected investments to current
  liabilities.
  酸性试验比率;流动比率;速动比率
  国际复兴开发银行的标准定义是现金、可出售证
  券、应收帐款和其他随时可兑换成现金的总额与
  流动负债之间的比率。其他定义还有:流动资产
  减去存货与流动负债的比率;速动资产与流动负
  债的比率;现金加近似现金的资产与流动负债的
  比率;现金、应收帐款和某些投资的市价与流动
  负债的比率等。
  ACP countries [Lom Convention]
  European Union country classification, consisting of
  countries that have established a cooperation
  scheme (the Lom Convention) with the European
  Union. Consists primarily of the former colonies of
  the European Union members.
  非洲、加勒比海、太平洋国家[洛美公约]
  欧盟国家类别,包括那些同欧盟建立了某种合作
  方案(洛美公约)的国家,主要是欧盟成员国的
  前殖民地。
  acquired immune-deficiency syndrome - AIDS
  获得性免疫力缺乏综合症-艾滋病(简写为
  AIDS)
  act of state
  Legal theory according to which the courts of one
  country should abstain from passing judgment about
  the legality of a sovereign act.
  国家行为
  一种法学理论。认为一个国家的法院不得对该国
  主权行为的合法性作出判决。
  27
  ____________________________________________________________________________________
  action plan
  行动计划
  见mitigation plan
  active borrower
  Country that still receives World Bank loans.
  当前借款国
  目前仍然接受世界银行贷款的国家
  active loan
  A loan on which disbursement is still being made.
  当前贷款
  正处于支付阶段的贷款。
  activity brief [EDI]
  活动简报[经济发展学院]
  actual costs
  Amounts determined on the basis of costs incurred
  as opposed to forecasted costs.
  实际费用
  实际发生的费用,区别于预测费用。
  actual figures
  实际数字
  actuarial lump sum
  精算总数
  ad valorem (customs) duty
  A tax or duty levied as a given proportion of the
  value of a commodity or service. It grows with
  inflation.
  从价税(关税)
  按照商品或服务的价值的一定比例征收的税或
  关税。这种税随通货膨胀而增长。
  adaptive research
  Research which adapts to local conditions.
  适用研究
  为适应当地条件而进行的研究。
  additionality
  Used to refer to the provision of extra loan flows to
  developing countries.
  额外贷款
  曾经用来指向发展中国家提供的额外贷款
  additional facility [ICSID]
  追加的融通资金[解决投资争端国际中心]
  Additional Facility Rules [ICSID]
  融通资金追加条例[解决投资争端国际中心]
  adjective law; procedural law
  程序法
  adjustable peg [foreign exchange]
  可调整钉住汇率[外汇]
  adjustment
  调整
  adjustment aid
  调整援助
  admeasurement countract
  单元?合同
  见unit price contract
  administered arbitration system [ICSID]
  执行的仲裁制度[解决投资争端国际中心]
  administered price
  The price per unit of commodity where the amount
  to be paid or received is directly established or
  substantially influenced by a controlling agent.
  Such a price is ordinarily the result of planned
  control. Includes ceiling prices, support prices and
  fixed rates (government) and base prices, computed
  prices and millnet or netback prices (industry).
  管制价格,控制价格,操纵价格
  由代理人直接确定或受代理人强大影响的商品
  应付或应收的单位价格。这种价格一般是由有计
  划的控制造成的,其中包括(政府)上限价格、
  支持价格、固定利率,以及(工业)基础价格、
  推算价格、以及厂盘净价或出厂净价。
  administrative machinery
  行政机构
  advance account
  预付款帐户
  advance contracting
  In World Bank loans, procedure whereby the
  borrower enters into a contract before the signing of
  the relevant loan agreement.
  先期合同
  指借款人在向世界银行申请贷款的过程中,签定
  有关贷款协议之前签定的合同。
  advance contribution scheme (for IDA-10)
  先期提供捐款资金计划(国际开发协会第10次增
  28
  ____________________________________________________________________________________
  资)
  advance deposit
  预缴押金
  advance deposit requirements (on imports)
  ( 进 口)预缴押金条件,预缴定金要求
  advance payment
  预付款
  advance payment bond
  A bank bond guaranteeing the advance payment
  made by the employer to the contractor in case of
  bankruptcy or other cause.
  先期付款契约
  一种银行契约,保证雇主在破产或其他情况下,
  向承包人先行付款。
  advance payment security
  A bank security guaranteeing the advance payment
  made by the employer to the contractor in case of
  bankruptcy or other cause.
  先期付款保证
  一种银行担保,保证雇主在破产或其他情况下,
  向承包人先期付款。
  advance procurement action
  Initiating and processing the procurement, up to the
  point where bids have been received and evaluated
  and an award decided upon. It stops short of
  entering into a contract, to avoid committing the
  borrower before the Bank funding for the operation
  is assured.
  先期采购行动
  借款人着手办理采购事宜,直至收____到标书、评标
  并确定授标为止。它止于合同签定之前,以避免
  在世界银行提供项目贷款得到保证之前,使借款
  人承担义务。
  advance repayment
  提前清偿,预付
  advanced export payments
  出口预付款
  advanced farmer
  技术先进农民
  advanced studies
  高级研究
  advanced training
  高级培训
  adverse selection [MIGA]
  (风险的)逆向选择[多边投资担保机构]
  advocate [ICSID]
  辩护律师[解决投资争端国际中心]
  aeromagnetic survey; airmag survey
  航空地磁探测
  affiliate
  附属公司,子公司,联营公司,联号
  affiliate bank
  联营银行,分行,联属银行
  affordability
  承担能力,承受能力
  affordability ratio
  可承受比率
  见housing expenses/income ratio
  afforestation
  造林,绿化
  age-standardized death rate
  Death rate corrected so as to allow for the effects of
  the differences in age structure of a population.
  年龄标准化死亡率
  根据(一国)人口年龄结构差异的影响修正的死
  亡率。
  agency line; credit line on a agency basis [IFC]
  代理机构信贷额度 [国际金融公司]
  agency (line) subprojects
  代理机构(信贷额度)子项目
  agency securities, obligations [U.S.]
  政府机构证券,债务 [美国]
  agent
  代理
  亦见 billing agent; buying agent; extension agent;
  field agent; fiscal agent; procurement agent
  agent [bank syndicate]
  代理人 [银行辛迪加]
  29
  ____________________________________________________________________________________
  agent [ICSID]
  代理人 [解决投资争端国际中心]
  agent bank
  1. Bank acting for a foreign bank.
  2. Bank handling administration of loan in a
  syndicated credit.
  代理银行
  1. 为外国银行作代理的银行。
  2. 管理辛迪加(银行集团)贷款的银行。
  agglomeration economies
  Economies of scale resulting from urban
  concentration. Cf. localization economies,
  urbanization economies.
  聚集经济
  城市集中化所产生的规模经济(参见localization
  economies, urbanization economies)。
  Aggregate
  总计,累计,累积
  aggregate demand
  总需求
  aggregate measure of support - AMS
  A way of measuring domestic agricultural support,
  proposed by the European Union, whereby all
  government support provided to a specific farm
  product is measured.
  农业支持综合衡量(简写为AMS)
  由欧盟提出的一种衡量对国内农业支持的方法,
  可衡量对某一农产品提供的全部政府支持。
  aggregate model
  A mathematical model which models a combined
  sample instead of several units in a group, e.g. it
  takes representative factors for a farm instead of
  modeling a number of farms and the interactions
  between them.
  综合模式,总(体)模式
  一种数学模型,对综合样本而不是一个群体中的
  若干单位进行模拟。例如,它从一个农场抽取有
  代表性的因素而不是对若干个农场及其相互作
  用进行模拟。
  aggregative planning
  总体计划,宏观计划
  aging schedule [accounts receivable]
  Classification of accounts receivable according to
  whether they are current or past due. If past due they
  are classified into categories based upon the period
  when they became due.
  帐龄分类表 [应收帐款]
  对应收帐款根据本期或过期进行的分类。如已过
  期,则根据其到期时间进行分类。
  agreed budget plan; contract plan
  A selective statement of the major tasks and
  performance indicators - including dates and
  anticipated costs - to be used in tracking and
  evaluating quarterly progress during the budget
  year. A cornerstone of the Bank's budget policy.
  Both terms are used, though agreed budget plan is
  the official one.
  议定预算计划;承包计划
  主要任务和业绩指标(包括日期和预计费用)的
  选择性报表,用来跟踪和评价预算年度中每个季
  度的进度,是世界银行预算政策的一个基石。虽
  然“议定预算计划”(agreed budget plan)一词
  更为正式,但这两个词是可以通用的。
  agreement to reimburse
  支付协议
  见 irrevocable agreement to reimburse; qualified
  agreement to reimburse
  agribusiness; agroindustries; agro-based industry;
  agroprocessing industries
  农业综合企业;农工联合体;农基产业;农产品
  加工业
  agricultural credit intermediary
  农业信贷中介机构
  agricultural extension
  农业(技术)推广
  agricultural extension officer - AEO
  农业技术推广官员(简写为AEO)
  agricultural production and export (APEX) bank
  农产品生产与出口(简写为 APEX)银行
  agricultural production and export (APEX)
  cooperative
  农产品生产与出口(简写为APEX)合作社
  agricultural sector adjustment loan - ASAL [World
  Bank]
  农业部门调整贷款(简写为ASAL)[世界银行]
  agriculturist
  30
  ____________________________________________________________________________________
  农学家
  agro-based industry
  农基企业;农业关联产业
  agro-economist
  农业经济学家
  agroforestry
  农林业
  agroindustries
  农工综合企业
  agroprocessing
  农产品加工
  agroprocessing industries
  农产品加工业
  agrosupport industry
  支农工业
  aid dependency
  Refers to the poorest countries that need foreign aid
  merely to maintain their present low quality of life.
  援助依赖国
  指那些需要外国援助,但不过仅能以此维持目前
  低生活质量的最贫穷国家。
  air dried ton
  A ton of an agricultural product which has been
  dried in the air and will therefore weigh less than the
  same quantity not dried in the air.
  风干吨
  风干后的一吨农产品,重量上轻于未经风干的等
  量农产品。
  airmag survey; aeromagnetic survey
  航空地磁探测
  airshed
  An area with similar air mix and affected by the
  same air pollution sources, thereby having similar
  air quality.
  空气区域
  指由于具有相似的大气构成并受到同一空气污
  染源影响、因而空气质量相似的区域。
  algae, algal bloom
  Proliferation of algae due to excessive release of
  nitrogen and phosphorus (e.g. from fertilizer runoff
  or detergents).
  藻类;藻类繁盛
  由于氮和磷(例如肥料和洗涤用品)的过度排放
  而引起的藻类大量生长。
  all risk insurance
  全风险保险,包全险
  alley cropping; strip cropping
  Growing two or more crops in alternating strips or
  blocks on the same piece of land at the same time.
  条植法;条播法
  在同一块田里按条或块同时种植两种或两种以
  上的作物。
  allocated costs
  调拨成本,已分摊成本
  allocation of loan proceeds
  贷款资金的分配
  allocation of net income
  净收入的分配
  allocation of profits; appropriation of profits
  利润分配;利润拨付
  allocation of resources
  资源分配,资源配置
  allotment [budget]
  分配,拨款(预算)
  allowance for contingencies; reserve for
  contingencies; contingency allowance
  应急筹备金,意外事件准备金
  allowance for depreciation
  折旧备抵
  见reserve for depreciation
  alternative [projects]
  供选择的(项目),备选(项目),备选方案 [项
  目]
  alternative bid [procurement]
  副标 [采购]
  alternative energy
  代用能源
  amendment, amending agreement
  31
  ____________________________________________________________________________________
  修正案;修正协定
  amendments to the Articles of Agreement
  《协 定》修正案
  American short staple cotton; Arabian cotton;
  herbaceous cotton; Levant cotton
  美国短绒棉;阿拉伯棉;草本棉;黎凡特棉
  amortization schedule
  分期偿付计划,分期偿付时间表
  andropogon
  Grass used for erosion control.
  须芒草
  用于控制水土流失的一种草。
  animal husbandry
  畜牧业
  animal unit - AU
  Measurement based upon the amount of feed eaten
  and manure produced by an average mature horse or
  cow or the equivalent. The equivalent is taken to be
  two heifers over one year, four calves under one
  year, seven ewes or bucks, two and a half brood
  sows or boars, five hogs raised to 200 pounds each
  or 100 hens.
  牲畜单位(简写为AU)
  一种度量单位,以一头成熟的马或母牛或与其相
  当的牲畜一年所食用的饲料和产生的粪便为依
  据。其量值为两头一岁以上的小母牛;四头不足
  一岁的小牛;七头公羊或母羊;两头半母猪或公
  猪;五头养到200磅的猪;或100只母鸡。
  annotated agenda
  注明的 议程,加注议程
  announcement effect
  The change in market price or other economic
  condition that occurs upon the mere knowledge of
  something later that will cause the change. For
  example, if a developer plans to buy land for a
  shopping center, land prices will rise when his
  intentions are known.
  宣布效应
  指种仅仅由于得知某种会造成变化的事件以后
  而引起的市场价格或其他经济条件发生变化的
  效应。例如,一个开发商计划购买地皮建造购物
  中心,当其意向被人得知后,地价就会上扬。
  Annual Meeting [ICSID]
  年会 [解决投资争端国际中心]
  Annual Meetings (of the Boards of Governors) of
  the World Bank and the International Monetary
  Fund
  世界银行和国际货币基金组织(理事会)年会
  annualization
  年度化,年率化,按年计算
  annuity bond
  Bond on which interest is paid indefinitely and
  which has no maturity date.
  年金债券
  无限期支付利息,无到期日的债券
  annuity system [debt service]
  年金制,年度还本付息制 [ 偿 债]
  annuity-type repayment terms
  年金式偿付条件
  anthracite; hard coal
  无烟煤;硬煤
  anticipatory rate setting - ARS
  Similar to deferred rate setting but which allows
  purchaser to lock in the underlying Treasury yield at
  one or more points in time preceding the date of the
  issue.
  预期确定利率(简写为ARS)
  与递延确定利率相类似,但允许购买者在美国财
  政部的长期证券发行日之前,锁住某个或多个时
  间的收益率。
  antidumping duty
  反倾销税
  apex bank, cooperative
  农产品出口银行,农产品出口合作社
  见agricultural production and export bank,
  cooperative
  apex bank, institution
  Institution receiving money from the World Bank
  under an apex loan which it, in turn, onlends to other
  borrowers.
  农产品生产与出口银行,机构
  接受世界银行农产品生产与出口贷款再转贷给
  其他借款人的机构。
  apex loan
  32
  ____________________________________________________________________________________
  Loan whereby IBRD lends money to an apex
  development financial unit which onlends it to
  participating financial institutions which, in turn,
  onlend it to industrial companies.
  农产品生产与出口贷款
  国际复兴开发银行向某一农产品生产与出口发
  展金融单位提供贷款,该单位在接受贷款后先转
  贷给参与的金融机构,然后再由后者转贷给实业
  公司。
  apex report
  Quarterly report issued on the previous quarter's
  budget. They show the extent to which agreed
  budget plans are being implemented and highlight
  areas where corrective action or resource
  redeployment would be appropriate.
  农产品生产与出口(货款)报告
  关于上一季度预算的季报。该季报显示经同意的
  预算计划的执行情况,并着重说明适于采取纠正
  措施或重新配置资金的方面。
  application fee [MIGA]
  Fee charged for every definitive application for a
  guarantee filed with MIGA.
  申请费 [多边投资担保机构]
  对多边投资担保机构提出的每一正式担保申请
  所收取的费用。
  application for membership
  入会申请,加入世界银行的申请
  application for withdrawal (from loan account or
  credit account)
  (从贷款帐户或信贷帐户中)提款申请
  application of funds
  资金申请
  applied research
  应用研究
  appraisal (technical and economic)
  (技术和经济)评估
  appraisal fee [IFC]
  Fee levied under various IFC facilities (APDF,
  MLF), payable by borrower at time of signing
  relevant loan agreement.
  评估费 [国际金融公司]
  国际金融公司各种基金(非洲项目发展基金等)
  所征收的费用,在签定相应的贷款协定时由借款
  人支付。
  appraisal mission
  评估团
  appraisal team [IFC]
  The investment officer, engineer and economist for a
  project.
  评估小组 [国际金融公司]
  由投资官员、工程师和经济学家为某一项目的评
  估组成的小组。
  appreciation (in value)
  增值,升值
  approach paper
  Issues paper
  探讨问题的文件
  appropriate technology - AT
  The application of a technology appropriate for the
  factor endowment that exists. As developing
  countries usually have a large labor force and
  relatively little spare investment capital,
  labor-intensive industries are appropriate for them.
  适用技术,适用工艺(简写为 AT)
  适合于现有生产要素的技术。例如,发展中国家
  通常拥有大量的劳动力,而相对缺乏投资资金,
  因此劳动集约型产业对他们来说是适用的。
  appropriation [budget]
  拨款 [预 算]
  appropriation law [US]
  US statute that generally provides authorization for
  federal agencies to incur obligations and to make
  payments out of the Treasury for specified purposes.
  拨款法 [美国 ]
  一项美国法规,授权联邦机构为特定目的承担义
  务,并从国库中提取资金进行支付。
  appropriation of profits; allocation of profits
  利润拨付;利润分配
  aqua privy
  Consists essentially of a squatting plate situated
  immediately above a small septic tank that
  discharges its effluent to an adjacent soakaway.
  蹲式冲水厕所
  这种厕所的蹲坑设在一个小型便池上,粪便由此
  排入临近的储便池。
  Arabian cotton; American short staple cotton;
  33
  ____________________________________________________________________________________
  Levant cotton; herbaceous cotton
  阿拉伯棉;美国短绒棉;黎凡特棉;草本棉
  Arabian crude
  阿拉伯轻原油
  见light Arabian crude
  arbitrage
  仲裁
  见 covered interest arbitrage; tax arbitrage
  arbitrage pricing theory - APT
  An economic theory that determines prices of assets
  and the associated risk premia for each kind of
  pervasive risk assets face, on the assumption that the
  expected return of an arbitrage portfolio is zero.
  套利定价理论
  一种经济理论,在假设套利资产组合的预期收益
  为零的条件下,确定资产价格及每种具有普遍性
  风险的资产所面临的相关风险溢价。
  Arbitral Tribunal [ICSID; MIGA]
  仲裁法庭 [ 解决投资争端国际中心;多边投资担
  保机构]
  arbitration clause
  Clause in contract requiring some or all disputes
  between the parties to be settled by arbitration,
  usually final, rather than litigation.
  仲裁条款
  合同中的一项条款,要求合同各方将其某些或所
  有争议以仲裁方式解决,通常为最终裁决,而不
  是付诸诉讼。
  Arbitration Rules [ICSID]
  仲裁规则 [解决投资争端国际中心 ]
  arbitrator [ICSID]
  仲裁人 [ 解决投资争端国际中心 ]
  area development
  地区开发,区域开发
  area of operational emphasis - AOE
  Sectors which the Bank wishes to give specific focus
  to. They include poverty reduction and food
  security; debt, financial intermediation, and
  adjustment; human-resource development;
  private-sector development and public-sector
  management; and environment and natural-resource
  management.
  业务重点领域(简写为AOE)
  世界银行期望在业务上给予重点关注的部门,包
  括减贫和粮食安全;债务、金融中介和调整;人
  力资源开发;私营部门发展和公共部门管理;以
  及环境和自然资源管理。
  area specific project
  特定领域项目
  arm's length contract
  Contract negotiated on an equal basis between two
  parties, excluding favoritism or irregularity.
  公平合同
  双方在平等基础上谈判达成的合同,排除徇私或
  不正常行为。
  arm's length negotiation
  公平谈判
  arm's length price
  Price between corporations under fully competitive
  conditions (the opposite of transfer price).
  公平价格
  公司之间在充分竞争的条件下形成的价格(相对
  于转帐价格而言)。
  arm's length principle
  公平交易原则,公平计价原则
  arrearage;arrears*
  欠款;(未付清款项的)尾数
  Articles of Agreement [IBRD,IDA,IFC,IMF]*
  《协定》[国际复兴开发银行,国际开发协会,
  国际金融公司,国际货币基金组织]
  articles of incorporation
  公司条例,公司章程
  ash farming; burn-beating; burning
  Cutting and burning rough fallow on land to prepare
  for tillage.
  刀 耕火种
  在杂草丛生的荒地上割草焚烧以备耕作。
  Assessed income
  核定所得,估定所得
  assessment for tax; tax assessment
  征税估价;税额核定
  asset and liability management
  资产负债管理
  34
  ____________________________________________________________________________________
  [亦见liability management]
  asset price inflation
  Steep increase in equity and property prices.
  资产价格膨胀
  股本和资产价格高速增长。
  asset quality ratios
  Ratios that measure the quality of assets of a lending
  institution. They include ratio of undisbursed loans
  to disbursements, reserves to disbursed loans and
  loans to rescheduling countries to total loans
  outstanding.
  资产质量比率
  衡量贷款机构资产质量的各种比率。其中包括未
  支付贷款与已支付额的比率;准备金与已支付贷
  款额的比率;给予债务重组国的贷款额与未偿还
  贷款总余额的比率。
  asset stripping
  When a company takes over another company and
  sells off for profit the valuable assets of the company
  taken over, usually because these assets have been
  undervalued by the stock market.
  资产流失
  一家公司接管另一家公司并出售其有价值的资
  产以_____赢利。它这样做通常是由于证券市场低估了
  这些资产的价值。
  assets
  Physical objects or rights which have economic
  value.
  资产
  具有经济价值的物质财产或权利。
  assignee
  受让人,受托人,被指定人
  assignment agreement
  转让协议
  assignor
  转让人
  associated cost
  The value of goods and services over and above
  those goods and services included in the project
  costs incurred to make the immediate products or
  services of the project available for sale. Used in US
  Government practice for computing the benefit-cost
  ratio at market prices.
  相关成本
  指为使项目的直接产品或服务能够立即出售而
  确定的价值,它高于项目成本中货物和服务的价
  值。它是美国政府按市场价格计算效益成本比率
  的做法。
  associated crops, cropping
  Growing two or more different crops on the same
  piece of land.
  间种;套种
  在同一块地上种植两种或两种以上的不同作物
  associated gas
  Gas deposit capping an oil deposit.
  伴生天然气
  油田上面的天然气储层
  at the margin
  The last point of production or consumption.
  处于边际,处于临界状态
  处于生产或消费的临界点。
  attachment [legal]
  Act or process of seizing property by virtue of a writ
  or other legal order to satisfy a judgment to be
  entered in action subsequent to the attachment.
  扣押,查封财产 [法律]
  为执行扣押后裁决,凭令状或其它法律命令所采
  取的没收财产的行动或程序。
  Attitude Survey [IBRD]
  态度调查 [国际复兴开发银行]
  attrition rate
  损耗率
  audit
  审计
  亦见 energy audit; internal audit; passthrough audit;
  project audit; project performance audit,
  memorandum, report; tax audit
  audit, to
  (进行)审计
  audit [energy]
  审计 [能源]
  audit [finance]
  Inspection of accounting or other records in order to
  provide a basis for third-party evaluation or
  appraisal.
  审计 [财务]
  35
  ____________________________________________________________________________________
  为向第三方提供评价或评估的依据,对会计或其
  它记录进行检查。
  audit [projects]
  审计 [项目]
  audit; management audit [management]
  A review and appraisal of any or all parts of
  management activity.
  审计;管理审计 [管理]
  对管理活动的任何一部分或全部进行审计和评
  估。
  audit mission; evaluation mission
  审计团;评价团
  audit report
  审计报告
  见 project performance audit report
  audited statement of accounts
  经审计的帐目报表
  auditor
  审计员,审计师
  authenticated specimen of signature
  经正式鉴定的签字样本
  authority [IDA]
  当局,权利 [国际开发协会]
  见 commitment authority
  authority [legal]
  授权 [法律 ]
  authorized bank
  授权银行
  authorized capital stock [MIGA]
  For MIGA, it equals one billion Special Drawing
  Rights.
  法定股本[多边投资担保机构]
  多边投资担保机构的法定股本相当于十亿特别
  提款权。
  authorized officer
  授权官员
  authorized positions [personnel]
  预算内(编制内)职位[人事]
  authorized share capital
  法定股本
  autoconsumption of food
  粮食生产者的自身消费
  automatic resetting mechanism [IFC]
  In an IFC fixed rate loan, an option under which the
  interest rate would be reset every five years, based
  on current interest rates. As a result, the initial loan
  rate would be around 1% less than the normal fixed
  term rate.
  利率自动重新确定机制 [国际金融公司]
  国际金融公司固定利率贷款的一种形式,其利率
  每隔五年可根据当时的利率重新进行确定。因
  此,最初的贷款利率可比正常的固定利率低1%
  左右。
  availability [transportation]
  可用性 [运输]
  availability fee [IFC]
  Fee set by IFC, initially at 0.25%, which would
  guarantee a borrower that the rate set for a loan on
  signing would remain in force when the loan became
  effective.
  有效费 [国际金融公司]
  国际金融公司制定的一种费用。最初为0.25%,
  用以向借款人保证贷款签定时所确定的贷款利
  率在贷款生效后将继续有效。
  average earning assets - AEA
  Average interest return on earning assets less
  average rate of borrowing costs.
  平均创收资产(简写为AEA)
  创收资产的平均利息收益减去平均借款成本。
  average effective tax rate - AETR
  Ratio of total revenues collected through the
  company's income tax to the company's economic
  profit.
  平均实际税率(简写为AETR)
  通过公____司所得税收取的总收入与公司经济利润
  的比率。
  average incremental cost - AIC
  平均增量成本(简写为AIC)
  亦见 Long-run average incremental cost 条
  average loan life - ALL
  A composite indicator of how long a loan remains
  outstanding. For a specific loan it is calculated by
  36
  ____________________________________________________________________________________
  dividing the cumulative debt disbursed and
  outstanding over the total time the loan is
  outstanding by the principal amount (net of
  cancellations).
  贷款平均偿付期限(简写为ALL)
  表示一笔贷款积欠时间的综合指标。就一笔贷款
  而言,其计算方法是用该贷款在整个贷款周期内
  累计支付额和未偿还余额除以本金(扣除取消部
  分后的净额)。
  avoidable cost
  Marginal cost that a corporation can avoid by
  adopting one solution rather than another.
  可避免成本
  公司可采取某种办法而不是另一种办法即可避
  免的边际成本。
  avoidance
  逃税
  见 tax avoidance
  avoided cost
  已避免成本
  award [contracts]
  授标 [合同]
  award [ICSID]
  仲裁赔款[解决投资争端国际中心]
  awarding committee [contracts]
  评标委员会,授标委员会 [合 同]
  
  
  37
  ____________________________________________________________________________________
  - B -
  “B” loan
  Loan made by the World Bank involving
  cofinancing.
  “B”类贷款
  世界银行发放的涉及到联合融资的贷款。
  back value
  Value of oil or gas taking the price paid downstream
  for the product less the transportation and other costs
  incurred between the wellhead and the downstream
  place of sale.
  回算值;倒求值
  即扣除运费及其他发生于油井和销售地之间的
  费用后,成品油或气的价值。
  background [education]
  学历[教育]
  background noise
  背景噪音
  background paper
  背景文件、背景材料
  backhaul traffic
  Goods carried on a return journey.
  回运
  货物的回程运输。
  backstopping
  Provision of technical support.
  技术援助
  提供技术援助。
  back-to-back credit
  背对背信用证
  back-to-office report - BTO
  出差情况汇报(简写为BTO)
  backup (underwriting) facility
  后备(保险)项目
  backup (underwriting) facility fee
  后备(保险)项目费用
  backward-forward integration, linkage
  The “push” (i.e. the extent of demand which a
  development project generates for the output of all
  the production sectors of the economy) and “pull”
  (i.e. the extent of demand generated for the output of
  a project by an overall expansion of the production
  sectors of the economy).
  前后向一体化,前后向联系
  “推动”(即由一个发展项目所造成的对一国经
  济所有生产部门产出需求的扩大)和“拉动”(即
  一国经济各生产部门的全面扩张所造成的对一
  个项目产出需求的扩大)。
  backward integration, linkage
  The extent of demand which a development project
  generates for the output of all the production sectors
  of the economy, i.e. the push exercised on the
  economy by a development project or group of
  them.
  后向一体化,后向联系
  由一个发展项目造成的对一国经济所有生产部
  门的产出需求的扩大。如,由一个或一批发展项
  目对经济所起的推动作用。
  bad debt
  坏账,呆账
  badly performing loan
  Loan with poor prospects for future gains and a low
  rate of return.
  履行不佳的贷款,不良贷款
  指一项未来收益前景不好、回报率低的贷款。
  bag filter; baghouse filter
  Fabric filter used in industrial operations to recover
  valuable matter as well as to control atmospheric
  pollution at the source.
  过滤袋
  用纺织纤维做的过滤口袋,用于在工业生产中回
  收有价值的物质,对大气污染的源头进行控制。
  bail out, to
  挽救、拯救
  bailout loan
  Loan made to borrower whose ability to service
  outstanding indebtedness has become doubtful.
  拯救性贷款
  即贷给偿债能力已出现问题的借款人的贷款。
  balance, to (an account)
  轧平(帐户),平衡(帐目)
  balance carried forward
  38
  ____________________________________________________________________________________
  结转余额
  balance of payments
  国际贸易差额
  见 current balance of payments
  balance of payments position
  国际收支状况
  balance-of-system costs
  Cost of auxiliary hardware and installation of
  electrical systems.
  系统配套费用
  电力系统辅助设备和安装的费用
  balance of trade
  国际贸易平衡
  见 trade balance
  balance sheet
  资产负债表
  see consolidated balance sheet
  balances [cash]
  余额[现金]
  balances held on a covered basis
  有变现资产作后备的余额(?)
  balancing equipment
  Extra equipment (usually small-size) needed to
  complete a project.
  辅助设备
  完成一个项目所需要的额外设备(通常指小 型设
  备)。
  balancing item, entry
  An entry having the effect of balancing an account.
  平衡条目,平衡账项
  能对帐面起到平衡作用的帐项。
  balancing subsidy
  A subsidy given by the central government to help
  balance the budget of a local authority.
  平衡补贴
  中央政府为帮助地方政府平衡预算而给予的补
  贴。
  balloon loan
  A loan repayment scheme, under which the last
  repayment is larger than the previous repayments. In
  some cases, the term is used to refer to a scheme,
  under which the whole loan is repaid at maturity.
  一次偿付的金额最后最大的贷款
  一种贷款偿付方案,即最后一次偿付的金额大于
  前几次的偿付金额。某些情况下,亦指在贷款到
  期时一次还清的方案。
  balloon payment
  最后一笔为最大的分期付款
  ballpark figure
  大约数字
  bank acceptance, bill; banker's acceptance
  A bill of exchange which has been accepted by a
  banker.
  银行承兑;银行承兑汇票
  已被银行接受的票据。
  bank examiner
  银行总监
  bank exposure
  The total of all investments made by a bank.
  银行放款总额
  一个银行的投资总额。
  “Bank first” principle
  Principle according to which the resources of the
  Bank are drawn down first. Used, for example, in
  reference to allocation of IBRD funds to IDA where
  the funds made available by the Bank are used
  before other funds.
  “世界银行第一”原则
  首先使用世界银行资金的原则。例如,国际复兴
  开发银行向国际开发协会转拨资金时,采用的原
  则是首先使用世界银行的资金,然后才使用其他
  来源的资金。
  “Bank last” principle
  Principle whereby the funds of the Bank are used
  last. Used, for example, in reference to allocation of
  IBRD funds to IDA where these funds are drawn
  down only after all other sources of funds have been
  used.
  “世界银行最后”原则
  最后使用世界银行资金的原则。如国际复兴开发
  银行向国际开发协会拨转的资金,国际开发协会
  只能在其他来源的资金用尽之后,才能使用这些
  资 金。
  bank money
  Money on deposit at a bank.
  39
  ____________________________________________________________________________________
  银行存款
  存在银行的货币。
  bank of issue; issuing bank
  发行银行
  bank performance
  银行业绩
  见 performance
  bank rate [UK]
  中央银行贴现率 [英国]
  banker's acceptance; bank acceptance, bill
  银行承兑票据;银行承兑汇票
  banker's markup; banker's spread; gross margin;
  gross earnings margin [banks]
  银行利差;银行毛利 [银行]
  bankable assurances
  银行可承兑的保险、保证
  bankable project
  银行可担保的项目
  bar chart
  柱形或条形统计图表
  barefoot doctor
  赤脚医生
  barrels of oil equivalent - boe
  The energy equivalent to a barrel of crude oil, i.e.
  5.8 million btus.
  石油桶数等值(简写为boe)
  相当于一桶原油的能源值,即580万英热单位。
  barrels per day of oil equivalent - bdoe
  每日石油桶数等值(简写为bdoe)
  barriers
  壁垒
  见 tariff barriers
  barter terms of trade
  The relationship between the prices of exports and
  prices of imports in terms of the value of goods. Net
  barter terms of trade (also known as commodity
  terms of trade) is the quotient between an index of
  export prices and an index of import prices. Gross
  barter terms of trade is the quantity of imports
  divided by the quantity of exports. When weighted
  by the volume of exports the net barter terms of trade
  are called income terms of trade.
  易货贸易条件
  根据货物的价值确定的出口货物价格与进口货
  物价格之间的关系。出口价格指数与进口价格指
  数的商为净易货贸易条件(也称商品贸易条件)。
  进口总额除以出口总额为总易货贸易条件。纯易
  货贸易条件以出口额加权后,称之为收入贸易条
  件。
  bartered exports
  易货出口
  basal dressing; bottom dressing
  施底肥
  base; road base [highways]
  The part of the road structure below the base course
  and above the sub-base.
  路床[公路]
  基层之下底基之上的道路结构部分。
  base convention
  基本协议
  见 establishment convention
  base costs; baseline costs
  基本成本;基线成本
  base course [highways]
  The part of a road structure below the wearing
  course and above the road base.
  基层[公路]
  路面层之下路基之上的道路结构部分。
  base (lending) program [IBRD]
  The lending program of projects that will definitely
  be ready for the fiscal year in question.
  基本(贷款)规划 [国际复兴开发银行]
  在某一财政年度内,肯定可以准备好的项目贷款
  的规划。
  base load [electricity]
  The minimum load over a given period of time.
  基底负荷 [电力]
  在一定时期内的最小负荷。
  base load station [electricity]
  A power station where generation is held constant.
  基底负荷电站 [电力]
  40
  ____________________________________________________________________________________
  发电量恒定的电站。
  base year
  基准年,基年
  baseline costs; base costs
  基线成本;基本成本
  baseline data
  基线数据
  baseline survey
  A preliminary survey.
  基线调查
  指初步调查。
  basic account [balance of payments]
  基本帐户[国际收支]
  basic education
  基础教育
  basic health care
  基本卫生保健
  basic research
  基础研究
  basic skills
  基本技能
  basic subjects
  基本科目
  见 core subjects
  basin irrigation; level border irrigation
  Irrigation by division of the field into small units so
  that each has a nearly level surface. Levees are
  constructed around the areas forming the basins,
  within which the irrigation water can be controlled.
  畦地漫灌
  灌溉时,把土地分成小块,使每块地表接近水平,
  并在四周建立围堤,形成小盆地,以便控制灌溉
  用水。
  basis point
  0.01 percent of yield (e.g. of a security).
  基点
  (例如证券)收益的百分之0.01。
  basket extractor, exit mechanism [GATT]
  GATT mechanism that triggers new quotas in the
  textile field semiautomatically within existing
  restraint agreements.
  “出篮子”机制,退出机制 [关贸协定]
  关贸总协定的一种机制,它可以在纺织领域现有
  的限制协定内,半自动地启动新的配额。
  basket unit
  多种货币单位,复合货币单位
  basket unit of account
  A unit of account linked to a basket of currencies.
  多种货币记帐单位,货币篮子记帐单位
  与货币篮子相关的记帐单位。
  bear market
  A prolonged period of falling prices.
  熊市,空头市场
  长期跌价期间的证券市场。
  bearer bond
  无记名债券
  “before-and-after” test
  An analysis of a country or region before and after
  the completion of a project.
  “事前事后”试验
  指在一个项目完成之前和完成之后,对一个国家
  或地区所作的分析。
  beggar-my-neighbor policy
  Protectionism, usually with the intention of
  improving domestic employment but without
  concern that any such gain in employment in one
  nation must cause an opposite change in
  employment in the trading partner.
  “以邻为壑”政策
  一种保护主义政策,通常指为改善本国就业状况
  而不顾一国就业的增加必然造成其贸易伙伴就
  业的减少。
  behest project
  指令性项目
  bellwether (of economic trends)
  (经济趋势的)前导
  below the line (item)
  An out-of-the-ordinary revenue or expense item or a
  nonrecurrent item requiring a separate entry in a
  balance sheet. Compares to above the line item.
  线下(条目)
  一项需要在资产负债表中单独列出的非常规收
  41
  ____________________________________________________________________________________
  入或支出帐目,或非经常性帐目。相对于线上条
  目而言。
  benchmark crude; marker crude [oil]
  Saudi Arabian (gravity API 34 degrees) light crude
  oil employed as the standard on which OPEC price
  changes have been based.
  基准原油 [石油]
  指沙特阿拉伯轻原油(美国石油协会比重34度),
  是石油输出国组织据以调整价格的标准。
  benchmark jobs
  基准工作,基准职位
  benchmark portfolio
  An assessment of the most efficient passive portfolio
  strategy the Bank could adopt for each major
  currency if it decided to abandon its active trading
  strategy while keeping an average portfolio duration
  of 12 months.
  基准证券投资组合
  指世界银行投资组合战略的一种评价方式,用于
  当世界银行决定放弃主动交易战略并保持投资
  组合平均12个月的期限时,确定对每种主要货币
  可以采取的效率最高的消极投资组合战略。
  benchmark price; marker price [oil]
  The reference price used by OPEC for oil price
  changes, based on the price of Saudi Arabian light
  crude oil.
  基准价格 [石油]
  石油输出国组织在改变石油价格时所使用的参
  数价格,其基础是沙特阿拉伯轻原油价格。
  benchmark provisioning rate
  The standard percentage of outstanding principal
  balance of non-accrual loans set aside for
  provisioning.
  基准准备金比率
  即积欠本金余额在非应计贷款中的标准比例,用
  于确定预留准备金。
  benchmark spread
  Standard spread in IFC loans which is added to
  six-month LIBOR to determine the IFC loan rate. It
  is based on risk level and is closely aligned with the
  market, where available, for the risk and maturity in
  question and will, in general, reflect risk factors
  related to the particular investment and any special
  characteristics of the loan.
  基准利差
  指国际金融公司贷款的标准利差。该利差加上6
  个月伦敦银行同业拆放利率,用以确定国际金融
  公司贷款利率。它是与风险程度,市场风险和到
  期日密切相关的。总的来说,它反映与具体投资
  相关的风险要素和贷款特征。
  beneficial interest
  Profit, benefit or advantage resulting from a contract
  for the ownership of an estate as distinct from the
  legal ownership or control.
  受益股权益
  即从一_____项资产所有权合同中取得的利润、利益或
  好处,区别于法定所有权或控制权。
  beneficial owner
  A person who does not have title to property but has
  rights in the property which are the normal incidents
  of owning the property. Cf. record owner.
  受益所有人
  指对财产没有所有权但拥有权利的人,这是财产
  归属方面的正常现象。参见record owner
  beneficiary assessment
  受益人评估
  beneficiation [minerals]
  Improvement of the grade of ore by milling,
  flotation, sintering, gravity concentration or other
  processes.
  提炼 [矿物]
  以碾磨、浮选、烧结、重力精选或其他加工方式,
  提高矿砂的等级。
  benefit-cost ratio [US]; cost-benefit ratio [UK]
  效益成本比率 [ 美 国];成本效益比率 [ 英 国]
  benefit stream
  A succession of benefits over several years.
  连续效益
  指在若干年内连续取得效益。
  benefit taxes [IBRD]
  A recovery of costs and benefits in a project,
  considered necessary beyond those through
  efficiency pricing, if any, or existing general taxes.
  收益税 [ 国际复兴开发银行]
  一个项目中,通过按照效率定价或按现行一般税
  收水平确定收入之后,认为有必要回收的成本和
  收益。
  benefits [social security]
  收益 [社会保障]
  42
  ____________________________________________________________________________________
  berth
  泊位
  见 multipurpose berth
  berthing capacity
  泊位容量
  berth throughput
  The handling of ships in a port.
  泊位吞吐量,泊位通过能力
  一个港口处理船只的能力。
  best available technology - BAT; best practicable
  means - BPM
  In the US, in environmental control, used to refer to
  environmental control standards which are at least as
  stringent as the uniform national technology
  standards but taking into account cost-effectiveness.
  In other countries, e.g. UK, New Zealand, Norway,
  the requirements may be more or less stringent than
  national standards and are legislated for individually
  by group of facilities or hazards (e.g. large
  combustion plants). BAT is the US term, BPM the
  UK term.
  最佳可用技术(简写为BAT);最佳可用手段(简
  写为BPM)
  在美国,指环境控制中的一种标准,它的严格程
  度至少要和统一的国家技术标准相一致,并考虑
  到成本效益因素。在其他国家,如英国、新西兰、
  挪威,此类要求的严格程度与国家标准多少有些
  不同。它们对工厂和公害的类别单独立法(如一
  些释放废气的大工厂)。BAT为美国术语;BPM
  为英国术语。
  “best effort” project [IBRD]
  A regular Bank project where “best efforts” are used
  to involve women.
  “尽其所能”项目 [国际复兴开发银行]
  指把妇女最大努力包括进去的普通世界银行项
  目。
  “best efforts” sale
  A new issue which is not underwritten and not
  purchased as a whole from the issuer, but is sold by
  securities dealers on a “sell what can be sold” basis.
  Used in the U.S. securities and syndicated
  Eurocredit markets.
  “尽力销售”,“尽量代销”
  在发行新的证券时,不使用包销,也不采取批发
  方式,而是由证券商按“销多少算多少”的原则
  销售。用于美国证券和欧洲信贷辛迪加市场。
  best practicable means - BPM 最佳实践方法(简写
  为BPM)
  见 best available technologe - BAT
  best practice
  最佳方法
  betterment levy, tax
  A tax on betterment (i.e. an expenditure to extend
  the useful life of an existing fixed asset).
  改良税
  一种为改良行为(如一项为延长现有固定资产有
  效寿命的支出)征课的税。
  beverage crop
  饮料作物
  bias [economy; statistics]
  偏向,倾向性 [经济;统计]
  bid
  投标,招标
  亦见 alternative bid; examination of bids; invitation
  to bid; lowest evaluated bid; model bid documents;
  takeover bid; unsuccessful bid
  bid bond, garantee, security
  Financial or other security supplied by a bidder
  when the bid is submitted which guarantees that he
  will not withdraw his bid during the period of bid
  validity specified on the bid form, will execute the
  contract form, if required, and will supply
  performance security. If he fails to do any of these
  the security is forfeit. The security is refundable if
  the bid is unsuccessful.
  投标保证金,押标金
  投标人在投标时提供的财务或其他担保,保证不
  会在标书确定的投标有效期内撤标;如需要,他
  将编制合同书,并提供履约保证金。假如他不履
  _____行其中的任何一项,保证金将被没收。如果落标,
  保证金将退还。
  bid documents
  招标文件
  见 model bid documents
  bid form
  A document submitted by the bidder for a contract
  which offers to supply and deliver the goods and/or
  services which are the subject of the bid, in
  accordance with the conditions of contract and
  specifications. In the document the bidder
  43
  ____________________________________________________________________________________
  undertakes to commence delivery within a specified
  amount of days and obtain a performance security.
  标书,投标表格
  指投标人为取得合同而提出的一份文件。该文件
  提出投标人将根据合同条件和规格供应和提交
  作为招标内容的货物和(或)劳务。在文件中投
  标人承担在规定的日期内开始交货,并获得履约
  保证金。
  bid guarantee
  投标保证金
  见 bid bond
  bid opening
  Examination of all bids submitted for a contract.
  The Bank requires this to be done in public, i.e. in
  the presence of those bidders or their representatives
  who choose to attend.
  开标
  审查为争取合同而发来的所有的投标。世界银行
  要求此项活动公开进行,即在那些愿意参加此项
  活动的投标人或其代表出席的情况下当众开标。
  bid package
  Usually refers to bids where there is more than one
  item involved.
  一揽子投标
  通常是指包含一项以上招标内容的标书。
  bid price [contract]
  The price that a bidder specifies in the bid form for
  the delivery of goods or completion of the works.
  报价;标价 [合同],投标者所报价格
  投标者在标书中所报出的交货或完工的价格。
  bid security
  押标金
  见 bid bond
  bid submission; delivery of bids
  The act of a bidder handing over his bid to the
  purchaser.
  递交标书
  指投标者向购买者递交标书的行为。
  bidder (highest/lowest)
  (最高 /最低)投标者
  亦见 highest bidder; lowest bidder;
  postqualification of bidders; prequalification of
  bidders; qualified bidder; second lowest bidder;
  successful bidder
  bidding
  招标,投标
  see competitive bidding; competitive bidding in
  accordance with local procedures; component
  bidding; international competitive bidding; limited
  international bidding
  bidding conditions
  招标条件
  bidding documents; tender documents
  The collection of documents which specify the
  bidding procedures, the technical specification of
  the goods/works required and contract terms. They
  include the Invitation for Bids, Instruction to
  Bidders, General Conditions of Contract, Special
  Conditions of Contract, Schedule of Requirements
  (or Bill of Quantities), Technical Specifications, Bid
  Form, Price Schedules, Bid Security Form, Contract
  Form and Performance Security Form.
  招标文件
  招标的一整套文件,它们说明招标的程序、所需
  货物或工程的技术规格以及合同条款。其中包括
  招标邀请书、投标人须知、合同的一般条件、合
  同的特殊条件、需求清单(或数量清单)、技术
  规格、标书、价格清单、投标担保书、合同书以
  及履约保证书等。
  bill of exchange
  汇票
  bill of lading
  A contract for the delivery of goods to a buyer. It
  also represents the , title to the goods and a receipt
  that the carrier has received the goods.
  提单
  向购货人发送货物的一份契约。它还代表对货物
  的所有权并作为承运人收到货物的收据。
  亦见 through bill of lading
  bill of quantities
  The specification of the quantity of materials to be
  used.
  工程量清单;建筑工程清单;数量清单
  指项目所用材料的数量及其规格的清单。
  见priced bill of guantities
  bill of quantities contract
  A type of unit price contract, with a detailed bill of
  quantities calculated on the basis of the plans of the
  consultant engineer or architect. The unit prices are
  given and the totals worked out. As the contract is
  44
  ____________________________________________________________________________________
  carried out, the quantities actually used are
  measured by a quantity surveyor and the contractor
  is paid on the basis of these amounts.
  工程量合同
  单价合同的一种类型,带有在咨询工程师或建筑
  师的计划的基础上计算出来的详细量单,列出了
  单位价格并算出了总价格。在合同履行中,实际
  使用数量由数量测算员加以衡量,并在这些数量
  的基础上确定对承包商的付款。
  billing agent
  托收人
  binding; bindings
  In GATT, the fixing or freezing of certain trading
  advantages for a three year period.
  约束,约束性条款
  在关贸总协定中,对某些贸易优势在三年期间予
  以固定或冻结。
  biochemical oxygen demand - BOD
  A measure of the amount of pollution by organic
  substances in water. It is expressed as the number of
  milligrams of oxygen required by the
  micro-organisms to oxidize the organics in a liter of
  water.
  生化物氧气需要,生化物需氧量(简写为 BOD)
  一种衡量有机物在水中的污染量的标准。它以一
  升水中微生物对有机物进行氧化所需的氧气毫
  克数来表示。
  biochemical oxygen demand over five days - BOD5;
  five day biochemical oxygen demand
  The standard biochemical oxygen demand test
  whereby a sample of the liquid is incubated at 20
  degrees C for five days.
  生化物五天需氧量(简写为BOD5)
  标准的生化需氧量试验。其方法是把一份溶液的
  样品在摄氏20度下培养五天。
  biodiversity
  生物多样性
  biogas plant
  生物气体工厂;沼气厂
  biomass energy
  生物能源
  biomass (power) plant, station
  生物(发电)厂、站
  biosphere reserve
  An idea created by the UNESCO Man and the
  Biosphere Programme, which aimed to establish
  protected core areas with one or two surrounding
  buffer zones, with the core areas devoted to
  sustainable development and habitat restoration.
  生物圈保护地
  联合国教科文组织“人与生物圈计划”所创立的
  一个概念,其目的是建立一个由一、两个缓冲地
  带环绕的中心保护区,致力于可持续性发展和栖
  息地恢复活动。
  birth control
  节制生育
  birth spacing
  The deliberate effort of couples to postpone a birth.
  Also used as a synonym for birth timing.
  生育间隔
  夫妇有意推迟生育的行为。也是生育时间计划的
  同意词。
  bisque clause
  Clause in loan agreement that entitles a borrower to
  postpone payments of interest and principal for
  limited periods of time in balance of payments
  difficulties.
  修正条款
  贷款协定中的一项条款,它授权借款人在国际收
  支出现困难时,在一定时限内推迟还本付息。
  black economy
  见 parallel economy
  black market
  黑市
  black money
  Money in the economy obtained through illegal
  means, such as money from the drug trade.
  黑钱
  在经济中通过非法手段取得的金钱,如从毒品交
  易中获得的金钱。
  blanket effect
  覆盖效应;总括效应
  blanket purchase order - BPO
  A purchase of low value goods and services from a
  single vendor.
  一揽子购货定单(简称BPO)
  指从单一销售商购买低值货物和劳务。
  45
  ____________________________________________________________________________________
  blanket release
  Release by Bank member of its 18% currency for
  indefinite lending or relending.
  解除限制
  世界银行会员国解除其对未确定的贷款或转贷
  使用的18%的本国货币限制。
  blend country
  Country eligible to receive financing from both
  IBRD and IDA.
  混合贷款国家
  符合同时获得国际复兴开发银行和国际开发协
  会贷 款的国家。
  blend financing; mixed financing
  混合贷款
  blending (of flows)
  混合(资金流量)
  blind trust
  An arrangement whereby a person places some or all
  financial affairs in trust, beyond his personal control.
  Used by public officials to avoid conflict of interest
  charges. Currently used by the President of the
  World Bank and the President of the United States.
  保密委托,保密信托
  一个人对部分或全部财政事务作出委托性安排,
  将其置于个人控制之外。这是公共官员为避免利
  益冲突的指责而采用的方法。目前为世界银行行
  长和美国总统所采用。
  block release
  离职培训
  见 day release
  block tariff
  A tariff in which the charge is based on a series of
  different kilowatt-hour rates applying to successive
  kilowatt-hour blocks of given size, supplied during a
  specified period.
  分段收费
  一种电费计收办法,既在规定的供电时间内,对
  连续的一定量的千瓦/小时采取一系列不同的收
  费费率。
  block trading
  大宗证券交易
  block train
  A permanently made-up train.
  固定列车
  固定编制的整列火车。
  blue chip; blue chip security
  蓝筹股;热门股票
  blue projects
  Projects covering coastal and marine resources. 蓝
  色项目
  指利用沿海和海洋资源的项目。
  参见brown projects, green projects。
  blue stained cotton
  蓝色污染棉
  见 grey cotton
  blueprint planning
  蓝图规划,详细规划
  Board seminar
  (世界银行)执董会举行的_____非正式讨论
  Board of Directors [IFC, MIGA]
  董事会 [国际金融公司、多边投资担保机构]
  Board of (Executive) Directors; Executive Board
  [IBRD, IDA]
  (执行)董事会;执董会 [国际复兴开发银行、 国
  际开发协会]
  Board of Governors
  理事会
  Boards of the Bank and the Fund
  世界银行和国际货币基金组织理事会
  body corporate; corporate body, institution
  法人团体;法人机构
  boilerplate
  Standard legal language used in legal documents.
  标准法律语言
  法律文件中使用的标准法律语言。
  bond
  证券,债券
  见 annuity bond; bearer bond; bid bond; convertible
  bond; corporate bond; coupon bond; deep discount
  bond; development bond; discount bond; exit bond;
  floating rate bond; government bond; indexed bond;
  noncallable; original issue discount bond;
  outstanding bonds; performance bond; perpetual
  46
  ____________________________________________________________________________________
  bond; publicly issued; registered bond; serial bond;
  straight bond; Treasury bond; warrant bond; zero
  coupon bond
  bonded area; free trade zone - FTZ
  保税区;自由贸易区(简写为FTZ)
  bonded contractor
  Contractor who has taken out a surety bond to cover
  any claims against him.
  取得履约保证的承包商
  指承包商已经取得履约保证以避免承担任何索
  赔 。
  bonded goods
  Taxable goods held in a government-licensed
  warehouse pending payment of customs duties and
  other taxes due.
  保税货物
  在交纳关税和其他应付税之前,存放在政府特许
  的仓库内的应税货物。
  bonded industrial estate
  保税工业区
  bonded warehouse
  A government-licensed warehouse that holds
  taxable goods pending payment of customs duties
  and other taxes due.
  保税仓库
  一种政府特许的仓库,用以存放待缴关税和其他
  税款的应税货物。
  bondholder
  债券持有人
  bonding [customs]
  担保,保税 [海关]
  bonding company
  Company which issues performance bonds, payment
  bonds and other kinds of bonds.
  担保公司
  发行履约保证、付款保证和其他保证的公司。
  bonus
  奖金,红利,额外津贴
  bonus clause
  Clause in a contract which provides for a bonus to be
  paid to contractors or suppliers for completion of
  works or delivery of goods ahead of schedule, when
  this is beneficial to the contracting agency.
  奖励条款 [合同]
  合同中的一项条款,规定在有利于发包方的情况
  下,承包商或供货商在合同规定的时间内提前完
  工或交货,将给予奖励。
  bonus issue
  发行红股
  bonus share
  A share given as a bonus to purchasers of shares.
  红利股
  作为红利赠送给股票购买者的股票。
  book value
  The net amount at which an asset appears on the
  books of account.
  帐面价值
  在帐簿上一项资产的净值。
  boomtown effect
  城市发展效应
  见 induced development effect
  booster pump
  Pump installed in front of another pump to ensure
  satisfactory suction conditions for the main pump or
  to deliver water from a deep well to a second pump,
  which develops the final delivery head.
  升压泵;前置泵;增压泵;助水泵;接力泵
  装置于另一水泵前的泵,以保证主泵有足够的吸
  水力;或从深井中抽水注入另一泵中,形成最终
  的供水水头。
  booster (pumping) station
  A pumping station in a water distribution system that
  is used to increase the pressure in the mains on the
  discharge side of the pumps.
  升压(泵)站;增压(泵)站
  在输水系统中用以增加主要出水管道压力的泵
  站。
  border bias
  In crop evaluations, under-representation of the
  crops at the edge of the plot, because of difficulty of
  placing the square used for these estimates.
  地边偏差
  在对作物进行评价时,由于难于置放为进行此类
  测量所使用的矩尺,因此产生的对地边作物的低
  估。
  border check irrigation; border ditch irrigation;
  47
  ____________________________________________________________________________________
  border irrigation; border strip irrigation; gravity
  check irrigation; ribbon check irrigation; strip check
  irrigation; strip irrigation
  Flood irrigation in which land is divided into border
  strips and water is delivered into each strip from a
  head or field ditch at its upper end.
  畦面灌溉;畦沟灌溉;畦灌;自流畦沟灌溉;多
  畦灌溉;条灌
  把地块分成畦沟,使灌溉用水从水头或灌渠较高
  一端流到另一端的灌溉方法。
  border currency (unit)
  In a project, values measured in foreign exchange
  but denominated in the local currency.
  边境货币(单位)
  一个项目的价值以外币计值但以本国货币标价。
  border ditch irrigation
  畦沟灌溉
  见 border check irrigation
  border industry
  边境工业
  border point price
  进口港(或边境点)价格
  见 cost, insurance and freight port of entry/border
  point price
  border price
  Price of a tradable good at a country's border or port
  of entry.
  边境价格
  可交易货物在一国边境或入境口岸的价格。
  border strip irrigation
  条畦灌溉
  见 border check irrigation
  border taxes
  Taxes levied at national frontiers.
  边境税
  在国家边境征收的税。
  borrower ownership
  In adjustment programs, when the borrower adopts
  the Bank program as its own. Criteria for this
  include launching of economic reforms preceded or
  accompanied by productive policy dialogue and
  operationally-oriented economic and sector work by
  the Bank, a timely program tailored to
  country-specific circumstances and supported by
  adequate external financing and the borrower
  endeavoring to build a strong consensus for the
  program at key points in the administration.
  借款人所有制
  指在调整方案中,借款国把世界银行的方案视为
  自己的方案。其标准包括:借款国在世界银行与
  其进行建设性的对话和对其进行业务导向性经
  济和部门工作之前或同时,启动经济改革;有一
  项适合该国具体情况和有充分外来融资支持的
  及时的规划;以及借款国努力在政府关键部门为
  该计划广泛地建立共识。
  borrowing capacity
  借款能力
  borrowing cost
  借款费用,借款成本
  borrowing from the public
  向公众借款;公开销售债券
  borrowing pool [IBRD]
  Pool of IBRD funded debt used to determine on a
  semi-annual basis the IBRD lending rate.
  借款总库 [国际复兴开发银行]
  指国际复兴开发银行资助的债务总和,用来确定
  其每半年调整一次的贷款利率。
  borrowing rate
  借款利率
  见 depositor rate of interest
  bottleneck
  瓶颈
  bottleneck analysis
  Type of analysis concentrating on bottlenecks in
  system, e.g. delivery systems, transportation
  systems.
  瓶颈分析
  一种对系统(例如送货系统,运输系统等)中的
  瓶颈进行专门分析的方法。
  bottom dressing; basal dressing
  施底肥
  bottom line
  底线
  bottom out (of a recession)
  (从经济衰退中)走出谷底
  48
  ____________________________________________________________________________________
  bottom up (approach) [projects]
  Planning which is decentralized and which takes
  place at the development project level.
  自下而上的(做法)[项目]
  指将计划权分散放到发展项目一级。
  bracket creep, progression [taxation]
  The situation in which incomes rise due to inflation
  and that rise puts taxpayers in higher income tax
  brackets so that a larger percentage of their income
  is automatically paid to the government.
  等级上升 [税收]
  收入因通货膨胀而增加使纳税人进入较高所得
  纳税等级,致使他们收入中更大的比例自动地缴
  给政府。
  bracketing
  Restriction indicating which bidders may submit a
  bid, e.g. by stating that only certain bid prices may
  apply. The Bank does not allow this procedure in
  international bidding.
  限定说明
  一种对投标人的限定性说明,如说明某种适用的
  投标价格。世界银行不允许在国际招标中采取这
  种程序。
  Brady bond
  Bond created when existing developing country debt
  is concerted into new debt. The new bond has a
  smaller face value or a lower nominal interest rate
  than the original bond but may be enhanced through,
  for example, collateralization of principal and/or
  part of the interest payments.
  布雷迪债券
  把发展中国家现有的债务转为新的债务时产生
  的一种债券。这种新债券与原来的债券相比,面
  值较小或名义利率较低,但通过对其本金和(或)
  部分利息提供抵押担保等方式可以提高。
  brain drain
  人才外流
  branch ministry
  A ministry responsible for just one industry.
  专业部
  只负责某一行业的部。
  brand name drug
  名牌药品
  brand name product
  名牌产品
  Brazil-Yugoslavia Precedents
  Special IBRD share allocations to restore a
  member's shareholding in IBRD parallel to its IMF
  quotas. Named after the first two countries to
  request this.
  巴西-南斯拉夫先例
  指国际复兴开发银行的一种股份分配特殊方式,
  用于恢复某一会员国在国际复兴开发银行的股
  份额,使其与该国在国际货币基金组织中的股份
  相应。该方式以首先提出申请的两个会员国家命
  名。
  breach of contract
  违约,违反合同
  breach of contract risk [MIGA]
  Repudiation or breach of a specified commitment by
  the host government to the guarantee holder in cases
  where (1) the guarantee holder does not have
  recourse to a competent, independent judicial or
  arbitral forum to determine the claims of repudiation
  or breach, or (ii) a decision by such a forum is not
  rendered within a reasonable period of time, as
  defined in the contract of guarantee, or (iii) a final
  decision cannot be enforced.
  违约风险 [多边投资担保机构]
  东道国政府不履行或违反与被保险人签订的合
  同中的具体义务,如(1)被保险人无法求助于
  有能力的和独立的司法机构或仲裁机构对其提
  出的有关诉讼作出裁决;或(2)该司法或仲裁
  机构未能在担保合同规定的合理期限内作出裁
  决;或(3)最后的裁决不能执行。
  bread grains
  用于制作面包的谷物
  breadwinner
  挣钱养家的人
  breakbulk
  Cargo packed in separate packages or individual
  pieces of cargo, loaded, stowed and unloaded
  individually, as distinct from bulk cargo.
  杂件货物
  指分散包装或单件的货物,单个装卸、堆放,与
  散装货物相区别。
  break clause; escape clause; jeopardy clause
  A clause in a Eurocurrency agreement specifying
  that, if certain events curtail the lender's activity or
  49
  ____________________________________________________________________________________
  the operation of the Euromarkets, other designated
  actions will come into effect.
  中断条款;免责条款
  指欧洲货币协定中的一项条款,规定在出现某种
  妨碍贷款人活动或欧洲共同市场业务的事件时,
  其他预定的行动将生效。
  breakdown
  细目,分类
  breakeven analysis
  An analysis of expense and revenue factors, often
  expressed graphically, aimed at determining at what
  cost and price points a product, product line or
  company break even.
  保本分析,盈亏临界分析,盈亏平衡分析
  对费用和收入因素所做的分析,常常用图表表
  示,目的是确定一种产品、生产线或公司的成本
  和价格在哪一点上达到平衡。
  breakeven (dollar) depreciation
  Depreciation rate of the dollar such that the Bank's
  headroom is at breakeven point.
  (美元)保本贬值;(美元)净空临界贬值
  指美元的某一贬值率,在这一贬值率上世界银行
  的净空正好处在临界点上。
  breakeven point
  The level of product sales at which financial
  revenues equal total costs of production. At higher
  volumes of production and sales financial profits are
  generated. Point where two strategies are
  equivalent.
  盈亏临界点,盈亏平衡点,收支平衡点
  财务收入和生产总成本正好相等时的产品销售
  量。增加产量和销售量就会带来财务利润。也是
  增加产量和增加销售量这两种战略势能取得同
  等效果的交汇点。
  breed [livestock]
  饲养,繁殖,育种 [畜牧]
  breeder [agriculture]
  繁殖用动植物 [农业]
  breeder seed
  繁殖用种子
  breeding
  繁殖,培育
  见 plant breeding
  breeding material
  育种材料
  breeding station [commercial breeding]
  育种站(商业性育种)
  breeding stock
  种畜
  breeding unit
  畜牧繁殖中心,育种单位
  bridge, bridging loan
  过渡,过渡贷款
  bridging arrangement, credit
  过渡性安排、信贷,应急安排、信贷
  bridging facility
  过渡性融通资金,应急融通资金
  brief [project]
  简介 [项目]
  broad money
  Equivalent to M3, i.e. M2 plus the average of the
  beginning- and end-of-month deposits of non-bank
  thrift institutions.
  广义货币
  相当于M3,即M2加上非银行储蓄机构月初与月
  末储蓄额的平均值。
  broadcasting (seed, fertilizer)
  撒播(种子,肥料)
  broken cross rates
  In foreign exchange, disparity among three or more
  rates, e.g. if DM 1 = 30 cents and FF 1.5 while FF 1
  = 22 cents a Deutschmark will bring 30 cents if
  converted directly but 33 if converted first into
  francs and then into dollars.
  有差异的套汇汇率
  外汇中,在三种或三种以上汇率之间存在的差
  异。例如:假定1德国马克=30美分或1.5法国法
  郎,而1法国法郎=22美分,1马克如直接兑换成
  美元仍等于30美分,但如果先换成法郎再换成美
  元,则可兑换33美分。
  broker
  经纪人
  brokerage
  50
  ____________________________________________________________________________________
  经纪人业务;经纪人佣金,回扣
  brown coal
  A low-grade coal which commonly retains the
  structures of the original wood. It is high in moisture,
  low in heat value and checks badly upon drying.
  褐煤
  一种低质煤,往往保存着原来的木质结构,高水
  分,低热值,干燥后龟裂严重。
  brown projects
  Projects covering the immediate and most critical
  environmental problems facing cities; they include
  three main areas--energy use and efficiency, urban
  and industrial pollution control, and urban
  environmental management.
  棕色项目
  指解决城市面临的最迫切和紧急的环境问题的
  项目。这类项目包括三个主要方面:能源使用和
  效率、城市和工业污染控制、城市环境管理。
  参见green projects, blue projects
  Bruno ratio
  The present worth of the domestic currency cost of
  realizing a foreign exchange saving divided by the
  present worth of the net foreign exchange saving. A
  project is accepted if it is less than the official
  exchange rate in financial analysis or less than the
  shadow exchange rate in economic analysis.
  布鲁诺比率
  即实现一项外汇储备目标的本国货币成本的现
  值除以净外汇储备的的现值。针对一个项目而
  言,如果该比率低于财务分析中的官方汇率或低
  于经济分析中的影子汇率,则项目就是可以接受
  的。亦见modified Bruno ratio
  bubble concept
  The concept whereby the total pollution level for an
  area must be set collectively but the market can
  allocate that total among competing uses by
  exchange of emission permits.
  气泡观念 [环境]
  指一种观念,认为一个地区的总污染水平必须集
  体确定,但市场可以在竞用者之间,通过交换排
  放许可,对总排放量加以分配。
  bubble-up effect
  The opposite of the trickle-down effect. The benefits
  of a project, change in economic policy benefiting
  the lowest paid and gradually rising up the scale.
  冒泡效应,上泛效应
  下渗效应的反意词。指一个项目的效益和经济政
  策的改变,首先使最低收入者受益,然后逐渐向
  上发生影响。
  bucket latrine
  A latrine where the sullage falls into a bucket which
  can be removed for disposal of the sullage.
  马桶式厕所
  这种厕所中,污物排入便桶,便桶可以取出清理。
  budget
  预算
  亦见 capital budget; cash budget; current budget;
  exchange budget; investment budget; midyear
  review; operating budget; partial budget;
  performance budget; program budget; special
  budget; unit activity (crop) budget; whole farm
  budget
  budget amendment [U.S.]
  预算修正案 [美国]
  budget appropriation
  预算拨款
  budget authority
  预算授权
  budget closure
  Lapsing of authority to incur approved budgetary
  expenses. In the Bank, this is at the end of the fiscal
  year for the regular and reimbursable budgets and
  after three years for capital budgets.
  预算关闭期
  指停止使用已批准的预算支出权力的限期。在世
  界银行,一般和可偿还费用的预算关闭期是财政
  年度末,资本预算的关闭期是三年之后。
  budget cuts
  预算削减
  budget deficit; budgetary gap
  预算赤字;预算缺口
  budget estimates
  概算,预算估计
  budget neutral
  Outputs having no influence on the budget.
  维持现状的预算;中性预算
  指产出对预算不发生影响。
  Budget Planning Framework [IBRD]
  51
  ____________________________________________________________________________________
  预算的计划框架 [国际复兴开发银行]
  budget process
  预算编制过程
  budget surplus
  预算节余,预算盈余
  budgetary aid
  预算援助
  budgetary gap; budget deficit
  预算缺口;预算赤字
  budgeting
  (编制)预算
  见 full budgeting; planning programming, budgeting
  system; zero base bdgeting
  buffer fund
  Fund set up to regulate buffer stocks.
  缓冲基金,调节基金
  为调节缓冲库存而建立的基金。
  buffer stock scheme
  缓冲存货制,调节性库存制
  buffer stocks
  Stocks of a commodity held in an attempt to even out
  price fluctuations in primary commodities. The
  operators use the stock to mitigate fluctuations in
  prices by selling from the commodity stock when
  prices are high and by buying the commodity when
  prices are low.
  缓冲存货,调节性库存
  指为稳定初级产品价格波动而设立的某种产品
  的库存。经营者可使用该库存来减缓价格波动,
  在高价时卖出,低价时购入。
  build-own operate - BOO
  Type of construction contract whereby a private firm
  finances some or all of the initial investment and is
  remunerated directly from revenues earned by the
  project from selling output to a public utility. The
  project is kept by the private firm and not transferred
  back to the government.
  建造-所有-经 营制(简写为BOO)
  一种建设合同,即由一个私营商对项目进行全部
  或部分投资,项目完成后,从向公用事业出售其
  产出的收入中直接取得回报。该项目始终为该私
  商所有,不转移给政府。
  build-operate-transfer; build-operate-turnover -
  BOT
  Type of construction contract whereby a private firm
  finances some or all of the initial investment and is
  remunerated directly from revenues earned by the
  project from selling output to a public utility.
  Ownership is eventually transferred to the state or to
  private domestic investors.
  建造-经营-移交制(简写为BOT)
  一种建设合同,即由一个私营商对项目进行全部
  或部分投资,项目完成后,从向公用事业出售其
  产出的收入中直接取得回报。项目所有权最终将
  移交给国家或国内私人投资者。
  build-own-operate-transfer - BOOT
  Type of construction contract whereby a private firm
  finances some or all of the initial investment and is
  remunerated directly from revenues earned by the
  project from selling output to a public utility.
  Ownership is initially held by the firm but eventually
  transferred to the state or to private domestic
  investors.
  建造-所有-经营-移交制(简写为BOOT)
  一种建设合同,即由一个私营商对项目进行全部
  或部分投资,项目完成后,从向公用事业出售其
  产出的收入中直接取得回报。项目所有权最初由
  该私商拥有,但最终将移交给国家或国内私人投
  资者。
  built-in evaluation [projects]
  内在评估 [项目]
  built-in stabilizers
  Relationships which reduce the amplitude of
  cyclical fluctuation in the economy without any
  direct action by government, firms or individuals,
  e.g. a progressive tax which reduces the spending
  power of consumers in amounts which change faster
  than incomes, resulting in contractionary tendencies
  during expansionary periods and vice versa.
  内在稳定器
  指减少经济中周期性波动的振幅而无需政府、企
  业或个人采取直接行动的内在关系。例如一项累
  进税,它的变化快于收入的增长数额,因此可以
  削弱消费者的购买力,在扩张时期导致收缩倾
  向,反之亦然。
  built-in tendency
  内在趋势
  bulk, in
  散装,整批
  52
  ____________________________________________________________________________________
  bulk procurement
  整批采购
  bull market
  A rising market.
  牛市,多头市场
  指价格上升的市场。
  bullet issue
  一次性发售
  bump integrator [highways]
  Type of machine for measuring uneven road
  surfaces.
  路面累计颠簸仪[公路]
  用语测量不平整路面的仪器。
  bunching
  混合,归并
  亦见 debt bunching
  bunching of maturities
  到期归类
  bund
  堤岸,码头
  亦见 contour bund
  bunker [coal]
  料斗,浅仓 [煤]
  bunker; bunker oil
  A heavy residual fuel oil used by ships, industry and
  for large-scale heating installations.
  船用油;燃料油
  指一种用于船舶、工业和大型加热装置的重型燃
  料油。
  bunkering
  To fill a ship's bunker with coal or oil.
  装入燃料
  往船的燃料仓中添加装煤或油。
  buoyancy [economics]
  活跃,高涨,上升 [经济学]
  buoyant demand
  需求上扬,需求活跃
  亦见 tax buoyancy
  buoyant market
  活跃的市场
  burden sharing
  分担负担
  burn beating
  刀耕火种
  见 ash farming
  burning [agriculture]
  刀耕火种
  见 ash farming
  bush fallow
  Poor quality land covered with scrubby vegetation.
  灌木林修耕地,灌木林闲地
  灌木丛生的劣质土地。
  business accounting
  企业会计,经营核算
  business community
  实业界,企业界
  business cycle; trade cycle
  商业周期,经济周期
  business cycle policy
  商业周期政策
  business expenses
  营业费用
  business line
  行业,营业种类
  business plan
  营业计划,经营计划,业务计划
  business (profit) tax; corporate income tax [US];
  corporation tax [UK]
  营业(利润)税;公司所得税 [美国];公司税 [英
  国]
  buy-back agreement; take-out agreement
  回购协议;返销协议
  buyer credit; buyers' credit
  买方信贷
  buyer's market
  买方市场
  53
  ____________________________________________________________________________________
  buying agent [commodities]
  采购代理人 [商品]
  buying rate of exchange
  The rate at which foreign exchange banks and
  brokers agree to buy foreign currency.
  买入汇率
  外汇银行和经纪人同意购买外汇的汇率。
  bylaws
  公司章程附则,细则
  __
  
  54
  ____________________________________________________________________________________
  - C -
  Calendar quarter
  日历季度
  call for capital; call of capital
  Request for paying in of callable capital.
  缴股通知
  要求(会员国)缴付通知即缴的股本。
  call in a loan, to
  收回贷款,催收贷款
  call loan
  A loan on a demand basis (i.e. which either the
  borrower or lender may terminate at will).
  通知放款,短期拆借,活期放款
  根据需求发放的贷款(即借款者或放款者都可以
  随意终止的贷款)。
  call money; day to day money; demand money;
  money at call
  Money deposited in an interest-bearing account, that
  can be called by the depositor on a day's notice.
  Often applied to money lent by banks to stock
  exchange brokers, which may be called at any time.
  拆放款;日拆款;日用资金;短期放款;活期资
  金
  指存在有息帐户中的货币,存款者可以随时提
  取,但需提前一天进行通知。通常指银行借给证
  券交易所经纪人的钱,它可以随时收回。
  call of capital
  缴股通知
  见 call for capital
  call option
  Option to purchase designated securities at a
  predetermined price within a specified time limit.
  买入期权;购买期货权
  指在限定的时间内,按预先确定的价格购买指定
  证券的选择权。
  call order contract
  Contract whereby an entreprise engages staff on a
  short-term basis but does not know when it needs
  them so reserves the right to call them when needed.
  活期雇佣合同,活期订货合同
  指企业短期雇用职工的一种合同。由于不知何时
  需要他们,因而保留在需要时召集他们的权利。
  callable (capital, subscription)
  That part of capital which is not yet paid up and on
  which payments can be called for.
  通知即缴(资本,认购资本)
  指尚未缴付的认购资本,可以在接到通知后缴
  付。
  called up (share) capital; paid in (share) capital
  实收(股本)资金;缴讫(股本)资金
  calling in of a currency
  货币回收
  calorie intake
  卡路里摄入量,热能摄入量
  calving rate
  The number of calves born alive in any year
  expressed as a percentage of the number of females
  let to the bull in the previous year.
  产犊率
  指一年所产活犊数量与前一年参加交配的母牛
  数量之比。
  cancellation
  Voiding a debt by annulling or paying it.
  撤销,解除 [债务]
  以取消或偿付的办法使一笔债务失效。
  cancelled debt
  已撤销债务
  cap
  A floating rate note with an upper limit on the
  interest rate to be paid.
  上限
  一种对利率规定上限的浮动利率本票。
  capability [urban development]
  能力,容量 [城市发展]
  capacity to pay; ability to pay*
  支付能力
  capacity
  能力
  见 rated capacity
  Capital
  资本
  亦见 commercial capital; domestic capital
  formation; equilibrating capital flow; equity capital;
  55
  ____________________________________________________________________________________
  floating capital; foreign capital; frozen capital;
  General Capital Increase; gross fixed capital
  formation; incremental capital-output ratio; loan
  capital; marginal efficiency of capital; noncash
  working capital; official capital; overhead capital;
  paid-in (share) capital; paid-up capital; public
  (capital) expenditure; quasi-equity; recycling (of
  capital); return of capital; return on capital; return to
  capital; risk capital; seed capital; Selective Capital
  Increase; share capital; social overhead capital;
  uncalled capital; unimpaired capital; venture capital;
  volatile capital; working capital
  capital account
  In balance of payments, it measures the short- and
  long-term financial movements which may be
  associated with the purchase of physical assets,
  stocks and shares, or with the placing of money on a
  short-term basis.
  资本帐户,资本项目
  在国际收支中衡量短期和长期资本运动的帐目,
  如购进有形资产、股票、股份或是把钱留做短期
  头寸等。
  capital adequacy
  资本充足
  capital assets; fixed assets; permanent assets; fixed
  capital [accounting]
  All tangible assets (movable and immovable) held
  by an entity and used in its normal operations for the
  production of goods or services. These assets have a
  normal life longer than one year and are not
  normally acquired for resale.
  资本资产;固定资产;永久资产;固定资本 [会 计]
  由一个实体所拥有并在其生产货物或劳务的正
  常业务中使用的一切有形资产(动产和不动产)。
  这些资产一般有一年以上的使用寿命,一般不是
  为再出售而购置的。
  capital base
  Total capital of an organization, i.e. capital plus
  reserves.
  自有资本,资本基础
  一个机构的全部资本,即资本加上储备。
  capital budget
  A budget which is limited to showing planned
  expenditures and sources of funds for purchases of
  capital goods. In the Bank, one of three budgets, it is
  for funds used to incur costs that result in capital
  assets being created in the balance sheet. Includes
  computing and office technology equipment,
  buildings, building renovation, furniture and other
  equipment costing more than $50,000.
  资本预算;基本建设预算
  这种预算仅限于表明为购置资本货物而计划的
  支出和资金来源。在世界银行,是三种预算中的
  一种,它是资产负债表上资本资产所需费用的资
  金,包括计算技术设备和办公室技术设备、建筑
  物、建筑物翻修改造、家具和其他价格超过5万
  美元的设备。
  capital consumption allowance
  An entry in the national income accounts which
  reflects the depreciation of equipment and
  machinery within a given period of time. Usually
  based on tax reports of depreciation.
  资本耗用备抵(即折旧备抵),资本消耗扣除
  国民收入核算帐户的一个条目,反映在一定时期
  内设备和机器的折旧。它通常是根据折旧的纳税
  报告得出的。
  capital cost
  资本成本;资本费用
  capital deepening
  Action which increases the relative value of capital
  in relation to labor
  资本增密;资本深化
  在资本与劳动力之间,增加资本的相对价值的行
  为。
  见Capital widening
  capital deepening investment
  Investment aimed at increasing production
  efficiency and lowering costs.
  资本增密投资
  指为提高生产效率和降低成本而进行的投资。
  capital-deficit oil exporter
  资本短缺的石油出口国
  capital efficiency
  资本效益
  capital endowment
  捐赠资本
  capital equipment; capital goods
  Production goods, i.e. instruments of production
  such as buildings, machinery, equipment, etc. rather
  than items for immediate consumption.
  资本设备;资本货物
  指生产资料,即生产工具,如建筑物、机器、设
  56
  ____________________________________________________________________________________
  备等,而不是立即消费的物品。
  capital expenditure; capital outlay
  资本支出;基本建设支出
  capital flight; flight of capital
  资本外逃;资本外流
  capital flow; capital movement
  资本流量,资本流动;资本运动
  capital formation
  资本形成
  capital gain
  资本收益
  capital gains tax
  资本收益税
  capital gearing ratio
  资本搭配比率
  见 gearing ratio
  capital goods; capital equipment
  Production goods, i.e. instruments of production
  such as buildings, machinery, equipment, etc. rather
  than items for immediate consumption.
  资本货物;资本设备
  指生产资料,即生产工具,如建筑物、机器、设
  备等,而不是立即消费的物品。
  capital grants
  资本赠与
  capital impairment
  The estimated loss in an investment.
  资本减损
  对一项投资的损失的估计。
  capital inadequacy
  资本不足
  capital inflow
  资本流入
  capital infrastructure
  资本基础设施
  capital intensity
  资本集约;资本密集
  capital-intensive
  资本密集型;资本集约型
  capital investment
  资本投资;基本建设投资
  capital labor ratio
  The ratio at which labor and capital are combined
  within the production process. Generally labor and
  capital are measured as flows per unit of time.
  资本劳动力比率
  指在生产过程中,劳动力同资本结合的比率。一
  般是按单位时间内劳动力和资本的流量来衡量
  的。
  capital loss
  资本损失
  capital market
  The market for buying and selling long-term
  loanable funds, in the form of bonds, mortgages and
  the like. Unlike the money market, where short-term
  funds are traded, the capital market tends to center
  on well-organized institutions such as the stock
  exchange. However, there is no clearcut distinction
  between the two other than that capital market loans
  are generally used by businesses, financial
  institutions and governments to buy capital goods
  whereas money-market loans generally fill a
  temporary need for working capital.
  资本市场
  买卖长期可贷款资金的市场。长期可贷款资金的
  形式包括债券、抵押债券和类似的票证。资本市
  场不同于进行短期资金交易的货币市场,它一般
  集中于组织良好的机构,如证券交易所。资本市
  场的贷款一般由企业、金融机构和政府用来购买
  资本货物;而货币市场贷款一般用来补充流动资
  本的暂时需要。除此以外,两者没有十分明显的
  区别。
  Capital Markets System [World Bank]*- CMS
  资本市场体系(简写为CMS)[世界银行]
  capital movement; capital flow
  资本运动;资本流动
  capital outlay; capital expenditure
  资本支出;基本建设支出
  capital output ratio
  The ratio of the amount of capital to the amount of
  output produced by that capital.
  57
  ____________________________________________________________________________________
  资本产出比率
  指资本额与该资本所生产的产值之间的 比率。
  capital position
  The amount of capital held.
  资本头寸
  资本拥有量。
  capital recovery factor - CRF
  The annual payment that will repay a loan of 1
  currency unit in x years with compound interest on
  the unpaid balance. Also called the “partial payment
  factor.” The reciprocal of the present worth of an
  annuity factor. Generally obtained from a set of
  compounding and discounting tables. This factor
  permits calculating the equal installments necessary
  to repay (amortize) a loan over a given period at a
  stated interest rate. The total payment is a varying
  combination of both interest and repayment
  (amortization) of principal.
  资本回收系数(简写为CRF)
  指在把债务余额按复利计算的条件下,在x年内
  清偿一个货币单位的贷款余额的年偿还额,亦称
  为“分期清偿系数”,为“年金现值系数”的倒
  数。该系数一般可以从复利和贴现表中查出,用
  于计算在给定年限内按规定利率清偿一笔债务
  的年均分摊偿付额。总偿付额是本金的利息和分
  期付款偿付额的不同组合。
  capital service ratio
  Contractual service payments on long-term debt plus
  remitted profits on direct investment divided by
  exports of goods and services.
  资本还本付息比率
  即长期债务合同规定的还本付息支付额,加上外
  国直接投资的汇出利润,除以货物和劳务出口
  额。
  capital stock
  股金;股本
  capital structure
  资本结构
  capital subscription [IBRD]
  (会员国)认缴资本[国际复兴开发银行]
  capital supply
  资本供应
  capital surplus country
  资本富余国家
  capital transfer
  资本转移
  capital widening
  Investment that increases the absolute value of
  capital.
  资本扩张
  指增加资本绝对值的投资。
  见capital deepening
  capital works
  基本建设工程
  capitalized expenses
  An item of cost usually charged to profit and loss
  but, because related to a period of construction,
  added to a capital asset account.
  资本化费用
  一种费用帐目,一般计入利润和损失,但由于与
  一定时期的建设有关,因而纳入固定资产帐户。
  capitation approach [health financing]
  按人计费制 [卫生融资]
  capitation tax; poll tax; head tax
  人头税
  capture (e.g. of public services)
  The use of a significant amount, e.g. of public
  services or resources by relatively narrow special
  interests.
  滥用(公共服务等)
  为相对狭小的特殊利益而使用大量的公共服务
  和资源。
  capture fishery; harvest fishery
  Fishing for wild fish, normally from a boat, as
  opposed to aquaculture, where the fish are bred in a
  controlled environment.
  捕渔业
  捕捉野生鱼类的渔业,一般使用渔船;区别于人
  为控制环境中的养殖渔业。
  carbon fixation, sequestration
  Conversion, through photosynthesis, of atmospheric
  carbon dioxide into organic form in plants.
  固碳作用;络合作用
  通过光合作用,将大气中的二氧化碳转化为植物
  中的有机物。
  carbon sink
  58
  ____________________________________________________________________________________
  Natural structure, such as a forest, that absorbs
  carbon dioxide and other carbon-based emissions.
  碳吸附井(沉井)
  吸收二氧化碳和其他碳基排放物的天然结构,如
  森林。
  carbon tax
  A tax levied on products that emit greenhouse gases.
  燃烧废气释放税
  对释放温室气体的产品征收的一种税。
  career development
  事业发展;职业开发
  carried interest [petroleum industry]
  A fractional interest in oil and gas property, usually a
  lease, the holder of which has no personal obligation
  for operating costs, which are to be paid by the
  owner or owners of the remaining fraction, who
  reimburse themselves, therefore, out of production
  receipts.
  附带权益,部分权益 [石油工业]
  指在油和气的财产方面所拥有的部分权益,通常
  为租赁。权益所有人对经营费用没有个人义务,
  对此有义务的是拥有财产的其他部分的所有人,
  他们按生产收据自我报销_____费用。
  carrying capacity (of the Earth)
  The ability of Earth to absorb emissions and waste.
  (地球的)承载能力
  指地球吸收废气和废物的能力。
  carrying capacity [pastures]
  The amount of feed available from a pasture area,
  generally stated in animal units.
  载畜量 [牧场]
  一个牧区内可获饲料的总量,通常以牲畜单位计
  算。
  carrying capacity [transportation]
  载货量,承载能力,运载能力 [运输]
  carrying cost (of capital); charge of capital
  The interest on debit balances.
  (资本)储备成本;资产维持费
  指借方余额上的利息。
  carrying costs, charges [goods]
  The cost of carrying commodities held in a
  warehouse, such as charges for storage, insurance,
  haulage and loss of interest on the investment.
  存储成本,费用 [货物]
  指在仓库中储存商品的费用,如储存费、保险费、
  运输费和在投资上的利息损失。
  carrying gain
  The positive difference between the return on a
  portfolio and its average cost.
  结存收益
  即有价证券组合收益和其平均成本之间的正差
  额。
  carrying loss
  The negative difference between the return on a
  portfolio and its average cost.
  结存亏损
  有价证券组合收益和其平均成本之间的负差额。
  carryover loan
  结转贷款
  carryovers
  Funds unused during a financial year which are
  transferred to the budget for the following financial
  year.
  结转额
  指在一个财政年度中,未用并结转到下一个财政
  年度预算中的资金。
  cascade tax
  A tax levied at several stages of the manufacturing
  process.
  汇积增值税,多阶段征收的税款
  在制造过程中的若干阶段征收的税种。
  case study
  案例研究,实例研究,个案研究
  cash advance
  预付现金
  cash balance; cash holdings; cash in hand; cash on
  hand
  Cash in immediate possession represented by coin,
  paper money and negotiable checks and other paper
  commonly accepted for immediate credit by a bank
  in a deposit of cash.
  现金余额;现金结存;库存现金
  指立即可用的现金,如硬币、纸币、流通支票和
  其他银行一般可以接受给以信贷的现金储蓄票
  据。
  cash based budget planning
  Budget planning based on actual cash outlays for the
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  budget, rather than for a fixed amount of items, with
  allowances for cost increases.
  现金基础预算计划
  指根据实际现金支出额而不是按固定数量的条
  目做预算计划,允许在价格增加时追加费用。
  cash (basis) accounting
  A form of accounting wherein transactions are
  recorded only as cash is paid or received. Related
  financial statements are usually restricted to a
  summary of receipts and payments.
  收付实现制会计,现金收付制会计
  指一种会计方法,即只有在收到和支出现金时才
  对交易进行记载。有关财务报表也往往限于对收
  支的总结。
  cash basis, on a
  收付实现制;现金制
  cash budget
  An estimate of cash receipts and disbursements for a
  future period, cash requirements at various points
  within the period, and cash on hand at the end of the
  period.
  现金预算
  对未来某时期现金收入与支出的估算,包括在该
  时期内不同时间点的现金需求和期末的现金结
  存。
  cash buybacks
  现金回购
  cash crop
  A crop sold directly on the market as compared to
  one which is fed to animals or otherwise used but not
  sold.
  经济作物
  一种直接向市场销售的作物,区别于用来喂养牲
  口或用作其他用途,而不是销售的作物。
  cash deficit
  现金亏蚀
  cash economy
  商品经济
  cash expenditures
  现金支出
  cash flow
  A narrow definition for funds flow, restricted to cash
  or cash equivalents. Sometimes used synonymously
  with funds flow.
  现金流动;现金流量
  资金流动的一个狭义定义,只包括现金或相当于
  现金。有时是资金流动的同义词。
  cash flow system of taxation
  System of taxation whereby all expenditures are
  deducted from the income base in the same year as
  they are incurred.
  现金流量计税制
  指一种税收制度,其中所有支出都从其发生的同
  一年度中从收入基础上减除。
  cash forecast
  现金预测
  cash generation; internal cash generation; internally
  generated funds
  现金生成;内部现金生成;内部资金生成
  cash grant
  现金捐赠
  cash holdings
  现金存量
  见 cash balance
  cash income
  现金收入
  cash inflows
  现金流入;现金注入
  cash in hand
  现金存量
  见 cash balance
  cash input [accounting]
  The cash component of an investment, as compared
  to the capital, labor, etc. component
  现金投入 [会计]
  指一项投资的现金部分,相对于资本、劳务等其
  他组成部分而言。
  cash input [agricultural projects]
  An input into a project used to produce an output in
  the form of cash.
  现金投入 [农业项目]
  对一个项目的投入,目的在产生现金形式的产
  出。
  cash management
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  ____________________________________________________________________________________
  Control and use of liquid assets.
  现金管理
  对流动资产的控制和使用。
  Cash market
  现金市场,即期市场
  见 spot market
  Cash on hand
  现金存量
  见 cash balance
  cash payment
  现金支付;以现金支付的款项
  cash position
  现金头寸
  cash projections
  现金预测
  casual labor
  临时工
  catalytic converter
  A device installed in motor vehicle exhaust systems
  that reduces the emissions of hydrocarbons and
  carbon monoxide.
  催化转化器
  装在汽车排气系统上的一种设备,可以减少碳氢
  化合物和一氧化碳废气的排放。
  


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