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

（破產）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