2014年MBA全国联考英语之MBA专业术语(22)

　　T

　　Tariff 关税

　　A tax on goods produced abroad and sold domestically

　　Tax incidence 税收归宿

　　The study of who bears the burden of taxation

　　Technological knowledge 技术知识

　　Society’s understanding of the best ways to produce goods and services

　　Theory of liquidity preference 流动偏好理论

　　Keynes’ theory that the interest rate adjusts to bring money supply and money demand into balance

　　Total cost 总成本

　　The amount a firm pays to buy the inputs into production

　　Total revenue 总收益

　　The amount a firm receives for the sale of its output; The amount paid by buyers and received by sellers of a good, computed as the price of the good times the quantity sold

　　Trade balance 贸易余额

　　The value of a nation’s exports minus the value of its imports, also called net exports

　　Trade deficit 贸易赤字

　　An excess of imports over exports

　　Trade policy 贸易政策

　　A government policy that directly influences the quantity of goods and services that a country imports or exports

　　Trade surplus 贸易盈余

　　An excess of exports over imports

　　Tragedy of the Commons 公用地悲剧

　　A parable that illustrates why common resources get used more than is desirable from the standpoint of society as a whole

　　Transaction costs 交易成本

　　The costs that parties incur in the process of agreeing and following through on a bargain

　　tacit collusion 暗中勾结

　　collusive behavior among the firms of an oligpoly based on an implicit understanding that it is in each firm’s best interest not to compete too vigourously; they tacitly understand that it is undesirable to undercut each others’ prices, but there is no open discussion about price fixing

　　takeover 收购

　　when one management team (one firm) takes over the control of another

　　target savings motive 目标储蓄动机

　　people save for a particular target, for example to make a down payment on a house or to pay college tuition

　　tax expenditures 税收支出

　　the revenue lost from a tax subsidy

　　tax-favored assets

　　the return on these assets receives favorable tax treatment, such as tax-exempt municipal bonds

　　tax subsidies 税收补贴

　　subsidies provided through the tax system to particular industries or to particular expenditures, in the form of favorable tax treatment

　　technological risks 技术风险

　　risks facing a firm associated with technology, such as whether a new technology will work or be reliable

　　theorem 定理

　　a logical proposition that follows from basic definitions and assumptions

　　theory 理论

　　a set of assumptions and the conclusions derived from those assumptions put forward as an explanation for some phenomena