减轻

abate, allay, cool, decline, decrease,
die away, diminish, dull, dwindle, lessen, let up,
mellow out*, moderate, quell, recede, reduce, slack off, slacken, slow, subside, taper, taper off, unlax*, wane, weaken.

atrocity

aqua

aqua sunset


Aqua

apoplectic

apocalypse

auction

arduous

arduous years.

aquatic

aquatic animal

aquarium

antarctic

annuity

g.The. - pension

accusation

accusation

•  noun [C]

a statement saying that someone has done something wrong or illegal:
?make an accusation against sb:
Serious accusations have been made against him.

chasm

noun
1 [singular] a big difference between different ideas or groups of people:
?chasm between: the chasm between rich and poor people
2 [C] a very deep hole between two areas of rock or ice


g.The. - abysm, abyss, alienation, breach, cavity, cleavage, cleft, fissure, gorge, gulf.

chaste

• adjective

old-fashioned
morally pure, especially by not having sex
chastely adverb

chapel

chant

chamber

certify

•  verb [T]

1    to officially state that something is correct or true:
?A doctor certified the passenger dead at the scene.
?certify (that): Doctors have certified that Pask is unfit to continue with his trial.
2    to be given an official paper which states that you have completed a course of training:
?He has been certified as a mechanic.

certainty

•  noun

1    [U] when you are completely sure about something:
?with certainty: It is difficult to say with absolute certainty what time the crime took place.
2    [C] something that is definitely true or will definitely happen:
?It's a certainty that prices will continue to rise.

ceramic

census

censor

cemetery

cellar

cavity

cautious

•  adjective

careful to avoid danger:
?a cautious driver
cautiously adverb:
?He looked cautiously out from behind the door.
Cautious Observer

caustic

•  adjective

1    a caustic remark/comment etc something you say that is extremely unkind or criticizes someone very severely
2    a caustic substance contains chemicals that can burn through things:
?caustic soda

Catholic

Catholic church.

cathedral

cater

•  verb [I,T] especially AmE

to provide and serve food and drinks at a party, meeting etc:
?Who's catering your daughter's wedding?

• caterer noun [C]

cater for sb/sth phrasal verb [T] BrE
to provide a particular group of people with what they need or want:
?a holiday company catering for the elderly
cater to sb phrasal verb [T]
1    to provide a particular group of people with what they need or want:
?a small shabby hotel catering to foreign visitors
2    BrE to provide something that someone wants, but that you think is bad:
?I was really spoilt - Mum used to cater to my every whim.

category

•  noun [C]

a group of people or things that have the same qualities or features:
?fall into a category (= belong to a category)
Voters fall into one of three categories.

catalogue

g.The. - index,  
   

casual

•  adjective

1    relaxed and not worried about things:
?His casual attitude toward work irritates me.
2    casual clothes are comfortable and are worn in informal situations
3    [only before noun] without any clear aim or serious interest:
?a casual glance at the newspapers
?She wanted something more than a casual relationship.
4    temporary or used for a short time:
?casual employment
casually adverb

cast off

phrasal verb
1    [I] to untie the rope that keeps a boat fastened to a post on the land, so that the boat can sail away

2    [T cast sb/sth <-> off] literary to get rid of something or someone:
?a country that has cast off Communist rule

cast sb.aside

cast sb/sth <-> aside phrasal verb [T]
to get rid of something or someone:
?When he became President, he cast aside all his former friends.

cassette

•  noun [C]

a small flat plastic case with TAPE inside, used for playing or recording sound or pictures

cash crop

cash in on

cash in on sth phrasal verb [T]
to get advantages from a situation:
?The suggestion that they are cashing in on the tragedy is completely untrue.

carve

carton

g.SS. - cartoon

cart

shopping cart

carry through

 phrasal verb
1    [T carry sth <-> through] to complete or finish something successfully:
?Once he starts a project, he always carries it through.
2    [T carry sb through (sth)] to help someone to get through an illness or a difficult time:
?Her sense of humour usually carries her through.

g.The. - carry off

carry off

carry sth <-> off phrasal verb [T]
to do something successfully:
?It's a difficult thing to do, but I'm sure she'll be able to carry it off.

be carried away

be/get carried away to be or become so excited that you are no longer in control of what you do or say:
?I got carried away and bought three pairs of shoes!

cardinal

 cardinal 2

• adjective

very important or basic:
?a cardinal rule - g.The. - principle rule.

capacity

•  noun

1    [U, singular] the amount that a container, space, building etc can hold:
?capacity of: The fuel tank has a capacity of 12 gallons.The stadium was filled to capacity last night (= completely filled) .
2    [C,U] your ability to do something:
?capacity for: Jan has a real capacity for hard work.
3    [C, usually singular] if you do something in a particular capacity, you do it as part of your job or official position:
?She has travelled a lot in her capacity as a journalist.
4    [U, singular] the amount that a factory or machine can produce:
?The factory is finally working to full capacity.

canteen

水壶
食堂
g.The. : cafeteria

cane

candy cane

canal

拜访: [ bài fǎng ]

拜访: [ bài fǎng ]

1. pay/make a visit

2. call on
3. come round

call off

call sth <-> off phrasal verb [T]
to decide that a planned event will not happen:
?The game was called off due to bad weather.

calf

Bell had missed the past two games with a
slight tear in his left calf, and all indications had been that he
would sit out this one, too.

show up

show up phrasal verb
1    [I] informal to arrive somewhere:
?The coach was mad because Bill showed up late for the game.
2    [I] to be easy to see or notice:
?The doctor said that the bacteria didn't show up at first under the microscope.
3    [T show sb <-> up] to do something in order to embarrass someone or make them seem stupid when other people are there:
?Why did you have to show me up in front of the whole class?

mattress

burglary

take up

take up sth phrasal verb [T]
1    to begin doing a job or activity:
?I've just taken up golf.
2    to use an amount of time or space:
?The program takes up a lot of memory on the hard drive.

If you'd taken up burglary, you'd have made a fortune.

g.The. - get down to do sth.

brush up

I spent a few months brushing up my English and getting to know the country better.

just a trim ...

How do you like it sir?
Just a trim, please.
Would you like it washed?
No thanks, just leave it as it is.

fit in/out

fit in phrasal verb
1    [I] to be accepted by other people in a group so that you can easily live or work with them:
?The new students all had a hard time fitting in.
2    [T fit sb/sth <-> in] to have just enough time to do something or meet someone although you are busy:
?Dr. Tyler can fit you in on Monday at 3:30.
3    [T] to happen or do things in a time that does not affect other arrangements:
?fit in with: Your training course doesn't fit in with our holiday plans.
fit sb/sth <-> out phrasal verb [T]
to provide someone or something with all the things necessary for a particular purpose:
?Tommy was fitted out with a new suit for the awards ceremony.

honestly

I honestly don't feel like one at the moment.

silly

Don't be so silly.

look forward

We look forward to seeing you.

marmalade

Would you prefer honey, marmalade or jam.

pineapple juice

catch a chill

I feel shivery

By the sound of it, you've caught a chill.

bound

It's bound to be strange at first.

be bound to do sth used to say someone is certain to do something or something is certain to happen:
?Madeleine's such a nice girl - she's bound to make friends.
?Interest rates are bound to go up this year.

postage

What's the postage on these letters to Tailand?

pence stamp

听力完全突破法

• 一、听写

根据选定的材料来进行听写，关于听写需要注意的是
1 、先将听力材料先听一遍或几遍，看看自己能听懂多少，再听写。复读听写一般以5-8秒的短句为单位，5-8秒短句实际是机械记忆音节，超过10秒音节太多,只能理解记忆. 不利于听写。
2 、遇到听不出来的单词，尽量查字典，实在没法了，才对参考文章。这样主要是为了增强辩音能力。同时也是为了增大声音与脑子反应之间刺激强度。
3
、工具：一定要使用复读机或复读软件（针对具有微机的朋友而言）。如果使用复读机听写，建议结合《听音查字词典》来听写，该书能够极大的增强您的猜字能
力。当然英汉词典或电子词典也是必须的。如果是使用听力软件，则建议使用听力查字字典的电子版。同时结合金山词霸等软件。这样可以提高听写的效率。
产生的文件为听写纪录。形式如：0324Special1930听写记录。
British
Prime Minister Tony Blair says coalition ground troops are pushed
withing 100 kilometers at Baghdad. He told parliament monday that after
two hours Iraqi Leader Saddam Hussein were at what he called a critical
moment. He said that British and American troops are close to the town
of Kerbela, and will soon meet with Iraq's Republican guard. Mr Blair
said he expects the Iraqi guard to put up strong resistance. Military
experts say they fast movement north by coalition forces has striked
out supply lines and let the troops open to Iraqi attacks, However, Mr
Blair says the coalition goal is to reach Baghdad as soon as possible.
篇幅：109 词。 语速：105词/分 (1'04'')
听写: 4遍。 0.5小时

• 二、对照

对照的前提是实在是听不出来了。这样通过参照标准文稿就可以从自己的错误中学到很多知识。对照是非常重要的一个环节，也是最容易被忽视的的一个环节。其具体操作可参考下面的做法。（另外，供参照的文稿如下：）
British
Prime Minister Tony Blair says coalition ground troops have pushed to
within 100 kilometers at Baghdad. He told parliament Monday that
efforts to oust Iraqi Leader Saddam Hussein were at what he called a
critical moment. He said that British and American troops are close to
the town of Kerbela, and will soon meet with Iraq's Republican guard.
Mr. Blair said he expects the Iraqi guard to put up strong resistance.
Military experts say the fast movement north by coalition forces has
stretched out supply lines and left the troops open to Iraqi attacks,
However, Mr. Blair says the coalition's goal is to reach Baghdad as
soon as possible.

1 、错误总结和分类：包含语音类，语法类，拼写类等
(1) 语音：如：Two->To, Let->left, withing->within, they->the, after->efforts。
(2) 语法：如：Are pushed->Have pushed
(3) 拼写：如：monday->Monday, Mr-> Mr.
(4) 增漏：如：have pushed within 100 kilometers at Baghdad.-> have pushed to within 100 kilometers at Baghdad
2 、整理生词。
Stretch：To lengthen, widen, or distend:
Military
experts say the fast movement north by coalition forces has stretched
out supply lines and left the troops open to Iraqi attacks,
Oust：To eject from a position or place; force out
He told parliament Monday that efforts to oust Iraqi Leader Saddam Hussein were at what he called a critical moment.
:
3 、统计错误率。语音5, 语法1，拼写2, 增漏1，生词2。 共计：11 错误率: 10%。

三、译背
译背主要是为了锻炼口语，翻译能力，同时也是更好的消化听写的内容，其具体操作可按如下步骤：
1 、将听写材料翻译成中文。
2 、将译文翻译成英文
3 、对照（英文）无误后，一次一次翻译背诵。 （看着中文，背诵英文）
4 、朗读课文，追求流利。
最终产生的文件有第一次翻译的英文，与标准稿比较，标出错误。这样就可以提高翻译能力。
再
有
，既然英语听力训练的过程是一个特殊的基于记忆的特殊技能训练过程，那么我们就要要善于运用一切记忆的规律和记忆的方法。事实证明循环记忆是一种非常科学
的记忆方法，如果是循环学习，那么每天的听写材料最好定在1分钟到2分钟之间，这样可操作性比较强。每日的进度可以用表格法：例如：
第11天 第12天 第13天 第14天 第15天
听写lesson11 听写lesson12 听写lesson13 听写lesson14 听写lesson15
译背lesson11 译背lesson12 译背lesson13 译背lesson14 译背lesson15
译背lesson10 译背lesson11 译背lesson12 译背lesson13 译背lesson14
译背lesson9 译背lesson10 译背lesson11 译背lesson12 译背lesson13
朗读L5,6,7,8 朗读L6,7,8,9 朗读L7,8,9,10 朗读L8,9,10,11 朗读9,10,11,12
若干天为一周期，持之以恒必有小成。
这个方法是我们网站的听写实践者总结出来的公认为有效的听写法。我这里只是总结了他们的思想。大家如果觉得可操作性强，就可以用来英语听力训练。
最后 ,给读者的提几点忠告：
1、要有一定数量的精听做基础，才能泛听，要不容易走弯路
2、一定要坚持住，只有坚持，在前进中寻找成就感，才是继续学习的动力源泉
3、要善于在自己的听写错误中学习。错误才是进步的基础。
4、用科学的学习方法，把学习过程分割为一个一个小过程，应用表格或其他方法约束自己科学学习。
[参考文献]：
1 听力完全功略 陈海泓
2 真正的听写实践者 guoke20000

Accounting Terminology

（1）会计与会计理论
会计 accounting
决策人 Decision Maker
投资人 Investor
股东 Shareholder
债权人 Creditor
债务人 Debtor
财务会计 Financial Accounting
管理会计 Management Accounting
成本会计 Cost Accounting
税务会计 Tax accounting
私业会计 Private Accounting
公众会计 Public Accounting
创造性会计，伪造帐目Creative accounting
注册会计师 CPA Certified Public Accountant
国际会计准则委员会 IASC
美国注册会计师协会 AICPA
财务会计准则委员会 FASB
管理会计协会 IMA
美国会计学会 AAA
税务稽核署 IRS
查帐，审计 Auditing
独资企业 Proprietorship
合伙人企业 Partnership
公司 Corporation
会计目标 Accounting Objectives
会计假设 Accounting Assumptions
会计要素 Accounting Elements
会计原则 Accounting Principles
会计实务过程 Accounting Procedures
财务报表 Financial Statements
财务分析 Financial Analysis
会计主体假设 Separate-entity Assumption
货币计量假设 Unit-of-measure Assumption
持续经营假设 Continuity(Going-concern) Assumption
会计分期假设 Time-period Assumption
复式簿记Double-entry bookkeeping
资产 Asset
负债 Liability
业主权益 Owner’s Equity
收入 Revenue
费用 Expense
收益 Income
亏损 Loss
历史成本原则 Cost Principle
收入实现原则 Revenue Principle
配比原则 Matching Principle
全面披露原则 Full-disclosure (Reporting) principle
客观性原则 Objective Principle
一致性原则 Consistent Principle
可比性原则 Comparability Principle
重大性原则 Materiality Principle
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
投入资本 Contributed Capital
留存收益 Retained Earning
资产＝负债＋所有者权益　　Assets = Liabilities + Owners’ (or shareholders’) Equity
信贷控制Credit control
无限连带责任Unlimited liability
看涨期权 Call option
看跌期权 Put option
规模经济 Economies of scale
完全竞争 Perfect competition
机会成本 Opportunity cost 　
会计科目表Chart of accounts




（2）会计循环
会计循环 Accounting Procedure/Cycle
会计信息系统 Accounting information System
帐户、分类帐 Ledger
会计科目 Account
会计分录 Journal entry
原始凭证 Source Document
日记帐 Journal
总分类帐 General Ledger
明细分类帐 Subsidiary Ledger
试算平衡 Trial Balance
现金收款日记帐 Cash receipt journal
现金付款日记帐 Cash disbursements journal
销售日记帐 Sales Journal
购货日记帐 Purchase Journal
普通日记帐 General Journal
现金账 Cash-books
进货、销货分类账Ledger sales and purchase
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
往来清账，活期账户Current account(GB) / Checking accounts(US)
分期偿付、分摊Depreciation or amortization
日常开支，如水电费等Overhead charge

（3）现金与应收帐款
现金 Cash
银行存款 Cash in bank
库存现金 Cash in hand
流动资产 Current assets
偿债基金 Sinking fund
定额备用金 Imprest petty cash
备用金 Petty cash
预付定金 Down payment
支票 Check(cheque)
空头支票Nonsufficient funds check
银行对帐单 Bank statement
银行存款调节表 Bank reconciliation statement
在途存款 Outstanding deposit
在途支票 Outstanding check
应付凭单 Vouchers payable
应收帐款 Account receivable
应收票据 Note receivable
起运点交货价 F.O.B shipping point
目的地交货价 F.O.B destination point
商业折扣 Trade discount
现金折扣 Cash discount
销售退回及折让 Sales return and allowance
坏帐费用 Bad debt expense
备抵法 Allowance method
备抵坏帐 Bad debt allowance
坏账准备Allowance for doubtful accounts
损益表法 Income statement approach
资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
不带息票据 Non-interest bearing note
出票人 Maker
受款人 Payee
本金 Principal
利息率 Interest rate
到期日 Maturity date
本票 Promissory note
贴现 Discount
背书 Endorse
拒付费 Protest fee
催款通知书Reminder


（4）存货
存货 Inventory
商品存货 Merchandise inventory
产成品存货 Finished goods inventory
在产品存货 Work in process inventory
原材料存货 Raw materials inventory
起运地离岸价格 F.O.B shipping point
目的地抵岸价格 F.O.B destination
寄销 Consignment
寄销人 Consignor
承销人 Consignee
定期盘存 Periodic inventory
永续盘存 Perpetual inventory
购货 Purchase
购货折让和折扣 Purchase allowance and discounts
存货盈余或短缺 Inventory overages and shortages
分批认定法 Specific identification
加权平均法 Weighted average
先进先出法 First-in, first-out or FIFO
后进先出法 Lost-in, first-out or LIFO
移动平均法 Moving average
成本或市价孰低法 Lower of cost or market or LCM
市价 Market value
重置成本 Replacement cost
可变现净值 Net realizable value
上限 Upper limit
下限 Lower limit
毛利法 Gross margin method
零售价格法 Retail method
成本率 Cost ratio

（5）长期投资
长期投资 Long-term investment
长期股票投资 Investment on stocks
长期债券投资 Investment on bonds
成本法 Cost method
权益法 Equity method
合并法 Consolidation method
股利宣布日 Declaration date
股权登记日 Date of record
除息日 Ex-dividend date
付息日 Payment date
债券面值 Face value, Par value
债券折价 Discount on bonds
债券溢价 Premium on bonds
票面利率 Contract interest rate, stated rate
市场利率 Market interest ratio, Effective rate
普通股 Common Stock
优先股 Preferred Stock
现金股利 Cash dividends
股票股利 Stock dividends
清算股利 Liquidating dividends
到期日 Maturity date
到期值 Maturity value
直线摊销法 Straight-Line method of amortization
实际利息摊销法 Effective-interest method of amortization


（6）固定资产
固定资产 Plant assets or Fixed assets
原值 Original value
预计使用年限 Expected useful life
预计残值 Estimated residual value
折旧费用 Depreciation expense
累计折旧 Accumulated depreciation
帐面价值 Carrying value
应提折旧成本 Depreciation cost
净值 Net value
在建工程 Construction-in-process
磨损 Wear and tear
过时 Obsolescence
直线法 Straight-line method (SL)
工作量法 Units-of-production method (UOP)
加速折旧法 Accelerated depreciation method
双倍余额递减法 Double-declining balance method (DDB)
年数总和法 Sum-of-the-years-digits method (SYD)
以旧换新 Trade in
经营租赁 Operating lease
融资租赁 Capital lease
廉价购买权 Bargain purchase option (BPO)


（7）无形资产
无形资产 Intangible assets
专利权 Patents
商标权 Trademarks, Trade names
著作权 Copyrights
特许权或专营权 Franchises
商誉 Goodwill
开办费 Organization cost
租赁权 Leasehold
摊销 Amortization

（8）流动负债
负债 Liability
流动负债 Current liability
应付帐款 Account payable
应付票据 Notes payable
贴现票据 Discount notes
长期负债一年内到期部分 Current maturities of long-term liabilities
应付股利 Dividends payable
预收收益 Prepayments by customers
存入保证金 Refundable deposits
应付费用 Accrual expense
增值税 Value added tax
营业税 Business tax
应付所得税 Income tax payable
应付奖金 Bonuses payable
产品质量担保负债 Estimated liabilities under product warranties
赠品和兑换券 Premiums, coupons and trading stamps
或有事项 Contingency
或有负债 Contingent
或有损失 Loss contingencies
或有利得 Gain contingencies
永久性差异 Permanent difference
时间性差异 Timing difference
应付税款法 Taxes payable method
纳税影响会计法 Tax effect accounting method
递延所得税负债法 Deferred income tax liability method


（9）长期负债
长期负债 Long-term Liabilities
应付公司债券 Bonds payable
有担保品的公司债券 Secured Bonds
抵押公司债券 Mortgage Bonds
保证公司债券 Guaranteed Bonds
信用公司债券 Debenture Bonds
一次还本公司债券 Term Bonds
分期还本公司债券 Serial Bonds
可转换公司债券 Convertible Bonds
可赎回公司债券 Callable Bonds
可要求公司债券 Redeemable Bonds
记名公司债券 Registered Bonds
无记名公司债券 Coupon Bonds
普通公司债券 Ordinary Bonds
收益公司债券 Income Bonds
名义利率，票面利率 Nominal rate
实际利率 Actual rate
有效利率 Effective rate
溢价 Premium
折价 Discount
面值 Par value
直线法 Straight-line method
实际利率法 Effective interest method
到期直接偿付 Repayment at maturity
提前偿付 Repayment at advance
偿债基金 Sinking fund
长期应付票据 Long-term notes payable
抵押借款 Mortgage loan


（10）业主权益
权益 Equity
业主权益 Owner\'s equity
股东权益 Stockholder\'s equity
投入资本 Contributed capital
缴入资本 Paid-in capital
股本 Capital stock
资本公积 Capital surplus
留存收益 Retained earnings
核定股本 Authorized capital stock
实收资本 Issued capital stock
发行在外股本 Outstanding capital stock
库藏股 Treasury stock
普通股 Common stock
优先股 Preferred stock
累积优先股 Cumulative preferred stock
非累积优先股 Noncumulative preferred stock
完全参加优先股 Fully participating preferred stock
部分参加优先股 Partially participating preferred stock
非部分参加优先股 Nonpartially participating preferred stock
现金发行 Issuance for cash
非现金发行 Issuance for noncash consideration
股票的合并发行 Lump-sum sales of stock
发行成本 Issuance cost
成本法 Cost method
面值法 Par value method
捐赠资本 Donated capital
盈余分配 Distribution of earnings
股利 Dividend
股利政策 Dividend policy
宣布日 Date of declaration
股权登记日 Date of record
除息日 Ex-dividend date
股利支付日 Date of payment
现金股利 Cash dividend
股票股利 Stock dividend
拨款 appropriation

（11）财务报表
财务报表 Financial Statement
资产负债表 Balance Sheet
收益表/损益表 Income Statement
现金流量表 Statement of cash flow
盈余表 Statement of earnings
运营表 Statement of operations
帐户式 Account Form
报告式 Report Form
编制（报表） Prepare
工作底稿 Worksheet
多步式 Multi-step
单步式 Single-step


（12）财务状况变动表
财务状况变动表中的现金基础 SCFP.Cash Basis
（现金流量表）
财务状况变动表中的营运资金基础 SCFP.Working Capital Basis
（资金来源与运用表）
营运资金 Working Capital
全部资源概念 All-resources concept
直接交换业务 Direct exchanges
正常营业活动 Normal operating activities
财务活动 Financing activities
投资活动 Investing activities


（13）财务报表分析
财务报表分析 Analysis of financial statements
比较财务报表 Comparative financial statements
趋势百分比 Trend percentage
比率 Ratios
普通股每股收益 Earnings per share of common stock
股利收益率 Dividend yield ratio
价益比 Price-earnings ratio
普通股每股帐面价值 Book value per share of common stock
资本报酬率 Return on investment
总资产报酬率 Return on total asset
债券收益率 Yield rate on bonds
已获利息倍数 Number of times interest earned
债券比率 Debt ratio
优先股收益率 Yield rate on preferred stock
营运资本 Working Capital
周转 Turnover
存货周转率 Inventory turnover
应收帐款周转率 Accounts receivable turnover
流动比率 Current ratio
速动比率 Quick ratio
酸性试验比率 Acid test ratio


（14）合并财务报表
合并财务报表 Consolidated financial statements
吸收合并 Merger
创立合并 Consolidation
控股公司 Parent company
附属公司 Subsidiary company
少数股权 Minority interest
权益联营合并 Pooling of interest
购买合并 Combination by purchase
权益法 Equity method
成本法 Cost method



（15）物价变动中的会计计量
物价变动之会计 Price-level changes accounting
一般物价水平会计 General price-level accounting
货币购买力会计 Purchasing-power accounting
统一币值会计 Constant dollar accounting
历史成本 Historical cost
现行价值会计 Current value accounting
现行成本 Current cost
重置成本 Replacement cost
物价指数 Price-level index
国民生产总值物价指数 Gross national product implicit price deflator
(or GNP deflator)
消费物价指数 Consumer price index (or CPI)
批发物价指数 Wholesale price index
货币性资产 Monetary assets
货币性负债 Monetary liabilities
货币购买力损益 Purchasing-power gains or losses
资产持有损益 Holding gains or losses
未实现的资产持有损益 Unrealized holding gains or losses
现行价值与统一币值会计 Constant dollar and current cost accounting