Q

　　企業辦社會 enterprises burdened with social responsibilities

　　企業集團戰略 corporate group strategy

　　企業兼并重組 company merger and restructuring

　　企業領導班子 enterprise management

　　企業所得稅 enterprise（corporate）income tax

　　企業效益 corporate profitability

　　企業資金違規流入股市 irregular flow of enterprise funds into the stock market

　　欠稅 tax arrears

　　欠息 overdue interest

　　強化稅收征管 to strengthen tax administration

　　強制措施 enforcement action

　　翹尾因素 carryover effect

　　切一刀 partial application

　　清理收回貸款 clean up and recover loans

　�。ㄆ飘a）清算 liquidation

　　傾斜政策 preferential policy

　　區別對待 differential treatment

　　趨勢加強 intensifying trend

　　全球化 globalization

　　權益回報率 returns on equity（ROE）

　　缺乏后勁 unsustainable momentum

　　R

　　繞規模貸款 to circumvent credit ceiling

　　人均國內生產總值 per capita GDP

　　人均收入 per capita income

　　人民幣升值壓力 upward pressure on the Renminbi（exchange rate）

　　認繳資本 subscribed capital

　　軟貸款 soft loans

　　軟預算約束 soft budget constraint

　　軟著陸 soft landing

　　編輯：katie