2013年对外经贸大学MTI英语翻译基础考研真题

财教创办北大、人大、中、北外授 训营对视频集、一一保分、、小班2011年对外经贸大学英语翻译基础真题答案育明教育梁老师提醒广大考生:历年考研真题资料是十分珍贵的,研究真题有利于咱们从中分析出题人的思路和心态,因为每年专业课考试不管在题型还是在内容上都有很高的相似度，考研学子们一定要重视.有什么疑问可以随时联系育明教育梁老师,我会为根据各位考生的具体情况提供更加有针对性的指导。

I. 1.blog 博客a shared on-line journal where people can post diary entries about their personal experiences and hobbies2. facebook 脸谱网；脸书 (社交网络服务网站)3.twitter 推特网（一个社交网络及微博客服务的网站。

它利用无线网络，有线网络，通信技术，进行即时通讯，是微博客的典型应用。

）4. Bloomberg 彭博社（全球最大的财经咨询公司，集新闻，数据分析为一体）5. game theory 博弈论（二人在平等的对局中各自利用对方的策略变换自己的对抗策略，达到取胜的目的。

）6. yellow pages（电话簿中刊载公司、厂商电话的）黄页7. private equity 私募股权（对非上市企业投资）8. trade deficit 贸易赤字，贸易逆差，入超9. bill of lading 提单10. tertiary industry 第三产业，三产，服务业II. 1. 分期付款 pay by installments2. 达人秀 got talent《中国达人秀》（英语：China's Got Talent）是中国东方卫视制作的一款真人秀节目，旨在实现身怀绝技的普通人的梦想。

3. 次贷危机：美国次贷危机（subprime crisis）又称次级房贷危机，也译为次债危机。

它是指一场发生在美国，因次级抵押贷款机构破产、投资基金被迫关闭、股市剧烈震荡引起的金融风暴。

上 海 对 外 贸 易 学 院 2013年 攻读硕士学位研究生入学考试《英语翻译基础》试题适用翻译硕士专业（全部试题均做在答题纸上，否则不予得分）一、Phrases translation: (60 points)1. a seasoned general manager2. Saint Laurent, Chanel, Gucci, Amarni and other brands in the emerging market3. Double-digit growth in sales and operating profit4. Exceptional poised, articulate, and effective5. P&L experience6. Outstanding executive presence and communication skills7. To leverage customer relationships8. To quantify the financial impact of marketing and business decision 9. State-of-the art policy10. R uled out a few additional niche acquisitions11. T o increase pretax margins by 20%12. T o beg off 13. D rag one’s feet新浪 @ 鬼谷一喵 姚洋老师授课丗1312-6505-007电联14. E nough’s enough 15. F iduciary responsibility1. 行业知识丰富2. 极具合作精神，在跨部门项目中表现出色3. 获得极为正面的客户反馈4. 提升品牌质量和现场销售管理质量5. 自有品牌产品6. 负责3亿美元的产品业务7. 负责多个职能部门8. 组织一次全国销售会议9. 远见和个人魅力 10. 在风险重重的十字路口 11. 有创造力，出色的市场意识 12. 设定高绩效的标准13. 有号召力，能领导复杂项目14. 有机增长15. 担任更多的职务，增加业界间知名度二、Paragraphs translation: (90 points)1. Translate the following passage into Chinese :《Give respect and get performance 》新浪 @ 鬼谷一喵 姚洋老师授课丗1312-6505-007电联It sounds clichéd, but to get the best from your people, you have to showrespect for them. This can result in surprising decisions. There was a time when some people regarded workers in England as lazy and careless, but I recognized that England has a very strong appreciation of craftsmanship and tradition, so wepurchased a high-end footwear company, Church’s shoes. People in Italy thought this was crazy.Our first challenge was to decide what to do with the factories. Church’sowned a plant in the middle of Northampton that employed 600 people, and the smart move appeared to be to relocate it out of town, which would give us more space at less cost. But when I visited the factory, I saw that peopl e’s lives were organizedaround its location. Most employees lived nearby and would go home for lunch. If we moved them out of town, we’d be robbing them of an hour at home and forcing them to bring sandwiches to work. Their quality of life would be compromised, and they wouldn’t be getting anything in return. So we kept the factory in town.That decision has paid dividends. We retained nearly all the company’s veryhardworking and talented people, who have rewarded us with increased productivity. And we’ve proved a larger point: English workers are both cheaper and more industrious than Continental workers.You could say that work is about duties. People have a duty to work hardfor me, but I have a duty to respect them as individuals. Another duty I have is to help them learn. That’s a duty I owe to the company as well as to my employees, because a company whose managers take seriously the obligation to help their people improve will be a lot more competitive. Prada is rather good at developing talented employees. Many of our senior managers joined us as young people, and many of the people who have left us have gone on to launch successful businesses of their own.2. Translate the following passage into English :《重用年轻经理》我特别推崇年轻人。

对外经济贸易大学翻译硕士英语学位MTI考试真题2012年(总分：150.00，做题时间：180分钟)一、Translate the following terms into Chinese.(总题数：10，分数：10.00)1.balance sheet（分数：1.00）__________________________________________________________________________________________ 正确答案：(资产负债表 )解析：2.international arbitration（分数：1.00）__________________________________________________________________________________________ 正确答案：(国际仲裁 )解析：3.tax agent（分数：1.00）__________________________________________________________________________________________ 正确答案：(税务代理 )解析：4.debenture（分数：1.00）__________________________________________________________________________________________ 正确答案：(公司债券 )解析：5.gross weight（分数：1.00）__________________________________________________________________________________________ 正确答案：(总重量 )解析：6.generalized system of preferences（分数：1.00）__________________________________________________________________________________________ 正确答案：(普遍优惠制 )解析：7.fixed cost（分数：1.00）__________________________________________________________________________________________ 正确答案：(固定成本 )解析：8.stock listings（分数：1.00）__________________________________________________________________________________________ 正确答案：(股票上市 )解析：9.random access（分数：1.00）__________________________________________________________________________________________ 正确答案：(随机存取 )解析：10.profit before tax（分数：1.00）__________________________________________________________________________________________ 正确答案：(税前利润 )解析：二、Translate the following terms into English.(总题数：10，分数：10.00)11.按揭（分数：1.00）__________________________________________________________________________________________ 正确答案：(mortgage )解析：12.薄利多销（分数：1.00）__________________________________________________________________________________________ 正确答案：(small profits but quick turnover )解析：13.补贴（分数：1.00）__________________________________________________________________________________________ 正确答案：(subsidies )解析：14.动产抵押（分数：1.00）__________________________________________________________________________________________ 正确答案：(chattel mortgage )解析：15.进口报关单（分数：1.00）__________________________________________________________________________________________ 正确答案：(The import customs declaration )解析：16.房地产（分数：1.00）__________________________________________________________________________________________ 正确答案：(Real estate )解析：17.分包合同（分数：1.00）__________________________________________________________________________________________ 正确答案：(The subcontract )解析：18.股息（分数：1.00）__________________________________________________________________________________________ 正确答案：(dividend )解析：19.国民待遇（分数：1.00）__________________________________________________________________________________________ 正确答案：(National Treatment )解析：20.市场调查（分数：1.00）__________________________________________________________________________________________ 正确答案：(market research )解析：三、Give the full forms of the following abbreviations and translate them into Chinese.(总题数：10，分数：10.00)21.AMIS（分数：1.00）__________________________________________________________________________________________ 正确答案：(Agricultural Management Information System农业管理信息系统 )解析：22.BHD（分数：1.00）__________________________________________________________________________________________ 正确答案：(Bad Hair Day很不顺利的一天)解析：23.CRRC（分数：1.00）__________________________________________________________________________________________ 正确答案：(China Banking Regulatory Commission中国银监会 )解析：24.DPOB（分数：1.00）__________________________________________________________________________________________ 正确答案：(date and place of birth出生日期和地点 )解析：25.FEM（分数：1.00）__________________________________________________________________________________________ 正确答案：(Finite Element Method有限单元法 )解析：26.MIN（分数：1.00）__________________________________________________________________________________________ 正确答案：(Minimum最小的，最低限度 )解析：27.MSP（分数：1.00）__________________________________________________________________________________________ 正确答案：(Medical Services Plan医疗保健计划 )解析：28.NNW（分数：1.00）__________________________________________________________________________________________ 正确答案：(Net National Welfare国民福利指标)解析：29.PAO（分数：1.00）__________________________________________________________________________________________正确答案：(Public Affairs Office公共事务办公室 )解析：30.SAC（分数：1.00）__________________________________________________________________________________________正确答案：(Securities Association of China中国证券业协会 )解析：四、Translate the following English passage into Chinese.(总题数：1，分数：60.00)31. The concept captured the zeitgeist of the personal computer revolution. Many young people, especially those in the counterculture, had viewed computers as instruments that could be used by Orwellian governments and giant corporations to sap individuality. But by the end of the 1970s, they were also being seen as potential tools for personal empowerment. The ad cast Macintosh as a warrior for the latter cause—a cool, rebellious, and heroic company that was the only thing standing in the way of the big evil corporation's plan for world domination and total mind control. Once again Jobs would end up suffering bad publicity without making a penny. Apple's stock price kept dropping, and by March 2003 even the new options were so low that Jobs traded in all of them for an outright grant of $ 75 million worth of shares, which amounted to about $ 8.3 million for each year he had worked since coming back in 1997 through the end of the vesting in 2006. The laws governing such backdating practices were murky, especially since no one at Apple ended up benefiting from the dubiously dated grants. The SEC took eight months to do its own investigation, and in April 2007 it announced that it would not bring action against Apple "based in part on its swift, extensive, and extraordinary cooperation in the Commission's investigation [and its] prompt self-reporting. " Although the SEC found that Jobs had been aware of the backdating, it cleared him of any misconduct because he "was unaware of the accounting implications." The SEC did file complaints against Apple's former chief financial officer Fred Anderson, who was on the board, and general counsel Nancy Heinen. Anderson, a retired Air Force captain with a square jaw and deep integrity, had been a wise and calming influence at Apple, where he was known for his ability to control Jobs' tantrums. He was cited by the SEC only for "negligence" regarding the paperwork for one set of the grants (not the ones that went to Jobs), and the SEC allowed him to continue to serve on corporate boards.（分数：60.00）__________________________________________________________________________________________正确答案：( 这个概念抓住了个人电脑革命的时代精神。

财教创办北大、人大、中、北外授 训营对视频集、一一保分、、小班2010年对外经贸大学英语翻译基础真题答案育明教育梁老师提醒广大考生:历年考研真题资料是十分珍贵的,研究真题有利于咱们从中分析出题人的思路和心态,因为每年专业课考试不管在题型还是在内容上都有很高的相似度，考研学子们一定要重视.有什么疑问可以随时联系育明教育梁老师,我会为根据各位考生的具体情况提供更加有针对性的指导。

I ．1. Dynamic equivalence 动态对等2. miss the boat 错过机会，坐失时机3. spill the beans 泄密；说漏嘴4. Semiotic dimension 语符层面5. postscript 附言6. outsourcing 外包。

企业为维持组织竞争核心能力，且因组织人力不足的困境，可将组织的非核心业务委托给外部的专业公司，以降低营运成本，提高品质，集中人力资源，提高顾客满意度。

7. transliteration 音译8. tit for tat 以牙还牙，针锋相对 tit/tat 轻拍，轻打9. black sheep 害群之马，败家子，败类，有辱门第的人；恶棍10. over-translation 过度翻译II.1.电子商务electronic commerce; e-Commerce ：基于因特网的一种新的商业模式，其特征是商务活动在因特网上以数字化电子方式完成。

2. 对冲基金：（hedge fund ），也称避险基金或套利基金，是指由金融期货（financial futures ）和金融期权（financial option ）等金融衍生工具（financial derivatives ）与金融组织结合后以高风险投机为手段并以盈利为目的的金融基金。

3. 次贷危机：美国次贷危机（subprime crisis 美国，因次级抵押贷款机构破产、投资基金被迫关闭、股市剧烈震荡引起的金融风暴。

翻译硕士考研指导对外经贸大学2014年复试分数线及报录比研究方向单科（满分=100分）单科（满分>100分）总分线报考人数录取人数报录比英语笔译5583367447368%英语口译55833676118514%日语口译5583355762634%朝鲜语口译55833751222420%对外经贸大学2013年复试分数线及报录比研究方向单科（满分=100分）单科（满分>100分）总分线报考人数录取人数报录比英语笔译5481360515459%英语口译54813606768012%日语口译54813502428117%朝鲜语口译5481350522956%对外经贸大学2012年复试分数线及报录比研究方向单科（满分=100分）单科（满分>100分）总分线报考人数录取人数报录比英语笔译52783664206115%英语口译52783666147713%对外经贸大学2011年复试分数线及报录比研究方向单科（满分=100分）单科（满分>100分）总分线报考人数录取人数报录比英语笔译55833752554518%英语口译55833754047719%对外经贸大学2010年复试分数线及报录比研究方向单科（满分=100分）单科（满分>100分）总分线报考人数录取人数报录比英语笔译50753457795123%英语口译507534511610591%育明教育孙老师解读：翻译硕士报考院校选择遵循原则随着现阶段的专业硕士越来越受欢迎，以及就业趋势的引导，翻译专业硕士愈加受欢迎。

今天，就为想要报考翻译硕士的同学解析一下翻译硕士的择校问题。

翻译专业硕士专业招生院校截止今年一共有158所学校，这么多的学校我们应该如何选择那?我们认为有以下三个原则，内心召唤;客观衡量自己的实力;综合考察学校的实力。

第一个原则是听从自己内心的召唤：就是在报考前问清楚自己喜欢哪个学校?以后想去哪里就业?哪个学校是我最向往的?因为只有自己喜欢的才会付出全部的心血，去努力得到。

2015年对外经济贸易大学翻译硕士MTI考研真题汇总各位2016年考研的小伙伴们，欢迎大家来到才思教育，今天给大家着重的分析一下关于对外经济贸易大学翻译硕士MTI考研的相关内容。

百科知识陪伴服务escort services捧杯win an award (or championship)碰钉子get snubbed棚户shacks; family that live in shacks朋克punk碰头会"brief meeting ( A brief, small-scale, informal meeting with no fixed agenda, the main purpose of which is to exchange information.) "碰一鼻子灰be sent off with a flea in one's ear; be snubbedd; get a rebuff棚户区shantytowns皮包公司bogus company批发价wholesale price批发市场wholesale market啤酒肚beer belly霹雳舞break dancing批量batch size疲软股票soft stock批条子grant requests made by subordinate units劈腿two-timing. This term is frequently used by young people to describe someone who’s not faithful to his/her spouse or lover.片酬remuneration for a movie actor or actress片儿警section-policeman responsible for registration of residents, public security, etc.in a designated section of a city district偏方folk remedy偏怪题strange and tricky question骗汇、逃汇、套汇"obtain foreign currency and false pretenses, not turn over foreign currency owed to the government and illegal arbitrage "骗婚marital fraud (China will establish a nationwide online database for marriage registration by the end of 2015 to enhance efficiency and prevent marital fraud, a senior civil affairs official has said. 一位民政部高级官员称，中国将在2015年底之前建立全国婚姻登记网上数据库，以提高办事效率，防止骗婚行为。

2013年对外经济贸易大学英语翻译基础真题试卷(题后含答案及解析)题型有：1. 词语翻译 2. 英汉互译词语翻译英译汉1．litigation & arbitration正确答案：诉讼和仲裁2．Securities Law正确答案：证券法3．managing director正确答案：常务董事4．globalization正确答案：全球本土化5．patent正确答案：专利、专利权6．expropriation正确答案：征收、征用7．counter trade正确答案：对销／对等贸易(补偿贸易)8．negotiable instrument正确答案：可转让票据；流通票据9．state of the art正确答案：(学科、技术等的)当前发展状况10．survival of the fittest正确答案：适者生存11．ASEAN正确答案：Association of Southeast Asian Nations东南亚国家联盟12．CIF正确答案：Cost，Insurance and Freight成本加保险费加运费(到岸价格)13．FDA正确答案：Food and Drug Administration美国食品药品监督管理局14．GATT正确答案：General Agreement on Tariffs and Trade关税与贸易总协定15．GSP正确答案：generalized system of preference普惠制16．ISO正确答案：International Organization for Standardization国际标准化组织17．ITC正确答案：International Trade Commission美国国际贸易委员会18．NAFTA正确答案：North American Free Trade Area／Agreement北美自由贸易区／协议19．MERCOSUR正确答案：Mercado Comun del Sur南方共同市场20．UNITC正确答案：United Nations International Trade Centre联合国国际贸易中心汉译英21．合资经营正确答案：joint venture22．促销正确答案：sales promotion23．股东正确答案：shareholder24．贬值正确答案：devalue25．技术密集型正确答案：technology intensive26．利率正确答案：rate of interest27．绩效评估正确答案：performance appraisal28．边际效应正确答案：marginal utility29．消费者物价指数正确答案：Consumer Price Index30．董事正确答案：board director英汉互译英译汉31．Language is the primary way in which producers and distributors communicate with consumers. Those involved with personal selling will find that speaking the local language isn’t optional but a requirement for success. Besides just being able to get the basic information across to the customer, a salesperson also communicates the company’s dedication to the marketplace. All salespeople face an uphill battle when trying to promote a product, but those without the requisite language skills may find that the hill is almost nguage skills will also come into play when advertising and promotional collateral(brochures, manuals, business cards)are translated. A poorly worded document or mistranslated slogan can sink a sales effort before it even starts.(Wanting to assure their Belgian target audience of the sturdiness of their vehicles, General Motors’ marketeers once translated their slogan of “Body by Fisher” into Flemish. The resulting translation read more like “Corpse by Fisher”with embarrassing results. One could question whether, even if it had been properly translated, the slogan would have had the desired effect on the Belgian consumers.)The choice of brand names will also rely heavily on how the translation or logo design will play in the new market.Prior to distribution, all translated advertising and promotional materials should be reviewed numerous times by native speakers to uncover potential problems. All administrative and sales personnel who will be working regularly in the target market must have a degree of fluency that will permit their marketing skills to be effective over the long-term.Understanding the target culture is a continuing difficulty, even for major global market players. Pundits may be claiming that the world is becoming more and more homogenized, but there’s only scant evidence of it in marketing. Cultural challenges are perceptual, and perception changes regularly. Having a firm understanding of what a culture was like a decade ago is of practically no use today. Cultural research must be continually updated if advertising and promotions are to work.Even cultures that have had a long-term relationship with each other can have difficulty communicating. For instance, though the Paris-based House of Chanel has been a name brand in the United States for many decades, they were unable to reach the American market with an ad that was hugely successful in Europe. The now-famous Egoiste fragrance ad—featuring women screaming out the brand name from the windows of a Riviera hotel—made very little sense to the U. S. consumer. The ad was just “ too French” for the United States and demonstrates a lack of market research. Another Chanel advertising campaign, this one for the Coco line, featured scantily clad European pop star Vanessa Paradis swinging on a trapeze inside of a birdcage. This ad was quite successful, even though few in the U. S. market knew who Ms. Paradis was. In this case, the sexual nature of the advertisement crossed the cultural line. The same ad, however, would have been banned in much of Asia and the Middle East.Very few advertising campaigns succeedin crossing cultural lines on a global basis. Certain categories of products are more easily “globalized”than others. Those that become part of a “lifestyle”(beverages, clothing, personal care, food)are the most common cultural crossers. Thus, Budweiser, Levis, Lancome, and Mars have all had an easy time making cultural inroads. Because these “lifestyle enhancers”are positioned by the “image”they create, they are intentionally directed at youth, who often prefer to separate themselves from the dominant local culture. Advertising schemes that have the greatest chance of succeeding globally exhibit the following attributes: simplicity, directness, humor and clever imagery. All four components should be as broad as possible in composition for the ad to have universal appeal.正确答案：语言是生产商、经销商与消费者沟通交流的主要途径。

[考研类试卷]2013年对外经济贸易大学翻译硕士（MTI）汉语写作与百科知识真题试卷.doc[考研类试卷]2013年对外经济贸易大学翻译硕士（MTI)汉语写作与百科知识真题试卷一、单项选择题1 中唐是唐诗流派纷呈的时代，除以白居易、张籍、王建等为代表的原白诗派外，主要有大历、贞元年间的一派诗人，包括刘长卿、韦应物和“大历十才子”，其中( )曾自称为“五言长城”，他的五绝诗《逢雪宿芙蓉山主人》。

（A）张籍（B）韦应物（C）刘长卿（D）王建2 在北宋诗人中，( )自成一家，当时其诗就被称为“山谷体”，他是江西诗派的创始人。

（A）骆宾王（B）王勃（C）杨炯（D）黄庭坚3 词究其本来性质而言，是歌辞，是广义上的诗歌的一种。

晚唐的词人中以( )最为著名，他是花间词派的创始人之一。

（A）温庭筠（B）自居易（C）刘禹锡（D）张志和4 元代杂剧是中国戏曲史上第一个高峰，标志着中国古代戏曲真正走向了成熟。

杂剧( )的故事来源于唐代白居易的诗《井底引银瓶》，这部杂剧是白朴最成功的剧作。

（A）《倩女离魂》（B）《墙头马上》（C）《救风尘》（D）《汉宫秋》5 南戏是南曲戏文的简称，它最初流行于浙东沿海一带，故又称“温州杂剧”、《永嘉杂剧》或《永嘉戏曲》。

南戏的形式在元末明初逐步定型。

高明的( )向来被称为“南戏之祖”。

（A）《琵琶记》（B）《赵贞女》（C）《王魁》（D）《荆钗记》6 清代是中国古代文学的最后一个时期。

在诗歌方面，明末清初诗坛上，( )是影响最大的诗人。

他的诗歌主张在重“性情”的同时，也重“学问”，具有向宋诗回复的意味，代表作有《初学集》《有学集》等。

（A）蒲松龄（B）李玉（C）李汝珍（D）钱谦益7 盛唐时期的边塞诗也负有盛名，( )的诗作《燕歌行》是唐代边塞诗的压卷之作。

（A）李宝嘉（B）吴沃尧（C）高适（D）曾朴8 中国现当代文学是现代文学和当代文学的合称，文学史上一般认为：从1917年到“五四”文学革命开始到1949年中华人民共和国成立之前的中国文学为中国现代文学，中华人民共和国成立之后一直到现在的中国文学被称为中国当代文学。

2013年对外经济贸易大学翻译硕士考研真题及答案第一部国别史：国语44.第一部记录谋臣策士门客言行的专集：国策战国策45.第一部专记个人言行的历史散文：晏子春秋46.第一位伟大的爱国诗人：屈原47.第一首长篇叙事诗：孔雀东南飞（357句，1785字）48.第一部文学批评专著：《典论·论文》（曹丕）49.第一位田园诗人：东晋，陶渊明50.第一部文学理论和评论专著：南北朝梁人刘勰的《文心雕龙》51.第一部诗歌理论和评论专著：南北朝梁人钟嵘的《诗品》52.第一部科普作品，以笔记体写成的综合性学术著作：北宋的沈括的《梦溪笔谈》53.第一部日记体游记：明代的徐宏祖的《徐霞客游记》54.第一位女词人，亦称“一代词宗”：李清照中国解放军军史回顾的理论性。

总结应当忠实于自身工作实践活动，但是，总结不是工作实践活动的记录，不能完全照搬工作实践活动的全过程。

它是对工作实践活动的本质概括，要在回顾工作实践活动全过程的基础上，进行分析研究，归纳出能够反映事物本质的规律，把感性认识上升到理性认识，这正是总结的价值所在。

三、总结的分类根据内容的不同，可以把总结分为工作总结、生产总结、学习总结、教学总结、会议总结等等。

根据范围的不同，可以分为全国性总结、地区性总结、部门性总结、本单位总结、班组总结等。

根据时间的不同，可以分为月总结、季总结、年度总结、阶段性总结等。

从内容和性质的不同，可以分为全面总结和专题总结两类。

四、总结的结构、内容和写法总结一般由标题、正文和尾部三部分组成。

（一）标题。

总结的标题大体上有两类构成形式：一类是公文式标题；一类是非公文式标题。

公文式标题由单位名称、时间、事由、文种组成，如《××集团公司2000年度思想政治工作总结》、《××县2000年普法工作总结》，有的只写《工作总结》等。

非公文式标题则比较灵活，有的为双行标题，如《增强体质，全面贯彻执行教育方针——开展多种形式的体育活动》，有的为单行标题，如《推动人才交流，培植人才资源》等。

2015年对外经济贸易大学357英语翻译基础考研真题回忆版词汇翻译（30分）英译汉：从10个terms里面挑5个translate and define them briefly in Chinese (共15分，一个3分）1 added value tax增值税想要获取更多考研相关课件、历年真题、答案解析等相关资料请登陆贸大考研论坛增值税是以商品（含应税劳务）在流转过程中产生的增值额作为计税依据而征收的一种流转税。

从计税原理上说，增值税是对商品生产、流通、劳务服务中多个环节的新增价值或商品的附加值征收的一种流转税。

实行价外税，也就是由消费者负担，有增值才征税没增值不征税。

2 annual financial report年度财务报告惠园教育我们只专注于对外经贸大学考研辅导年度财务报告是指年度终了对外提供的财务报告。

通常将半年度，季度和月度财务报告统称为中期财务会计报告。

年度财务报告作为综合反映企业单位年末财务状况、全年经营成果和现金流量的报告，在沟通企业单位管理层与财务会计报告使用者之间起着十分重要的桥梁作用。

3 bull market牛市，旺市；多头市场。

牛市，旺市指交易旺盛的市场形势，和"淡市'相对。

多头市场又称买空市场，是指股价的基本趋势持续上升时形成的投机者不断买进证券，需求大于供给的市场现象。

4 law of diminishing marginal returns边际收益递减规律惠园教育我们只专注于对外经贸大学考研辅导又称边际效益递减规律，或边际产量递减规律，指在短期生产过程中，在其他条件不变（如技术水平不变）的前提下，增加某种生产要素的投入，当该生产要素投入数量增加到一定程度以后，增加一单位该要素所带来的效益增加量是递减的，边际收益递减规律是以技术水平和其他生产要素的投入数量保持不变为条件的条件下进行讨论的一种规律。

5 angel investment天使投资想要获取更多考研相关课件、历年真题、答案解析等相关资料请登陆贸大考研论坛是权益资本投资的一种形式，是指富有的个人出资协助具有专门技术或独特概念的原创项目或小型初创企业，进行一次性的前期投资。