Q

　　企业办社会 enterprises burdened with social responsibilities

　　企业集团战略 corporate group strategy

　　企业兼并重组 company merger and restructuring

　　企业领导班子 enterprise management

　　企业所得税 enterprise（corporate）income tax

　　企业效益 corporate profitability

　　企业资金违规流入股市 irregular flow of enterprise funds into the stock market

　　欠税 tax arrears

　　欠息 overdue interest

　　强化税收征管 to strengthen tax administration

　　强制措施 enforcement action

　　翘尾因素 carryover effect

　　切一刀 partial application

　　清理收回贷款 clean up and recover loans

　　（破产）清算 liquidation

　　倾斜政策 preferential policy

　　区别对待 differential treatment

　　趋势加强 intensifying trend

　　全球化 globalization

　　权益回报率 returns on equity（ROE）

　　缺乏后劲 unsustainable momentum

　　R

　　绕规模贷款 to circumvent credit ceiling

　　人均国内生产总值 per capita GDP

　　人均收入 per capita income

　　人民币升值压力 upward pressure on the Renminbi（exchange rate）

　　认缴资本 subscribed capital

　　软贷款 soft loans

　　软预算约束 soft budget constraint

　　软着陆 soft landing

　　编辑：katie