会计英语翻译chapter1
Chapter one Introduction to Accounting 1.1 Bookkeeping and Accounting
Accounting is an information system that identifies，measures，records and communicates relevant，reliable，consistent，and comparable information about an organization’s economic activity. Its objective is to help people make better decisions.
An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. Owners, managers, creditors, and governmental agencies need this information.
An individual who earns living by recording the financial activities of business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by an accountant. Accountant is the individual who understands the accounting principles, theoretical and practical application, and can manage, analyze, and interpret the accounting records. The bookkeeper is concerned with techniques involving the recording of transactions, and the accountant’s objective is the use of data for interpretation.
第一章['t??pt?]会计导论[.intr?'d?k??n]
1.1 簿记与会计
会计是一个信息系统，[ai'dent?fai]辨别、['me??z]测量、记录和交流相关的['rel?v?nt]、可靠的[ri'lai?bl]、持续的[k?n'sist?nt]和可比的['k?mp?r?bl]一个组织经济活动的信息。它的目标是帮助人们做出更好的决定。
对在商业事业取得成功感兴趣的人，对账簿和会计的原理['prins?pl]的理解是必要的[i'sen??l]。账簿和会计的目的['p?:p?s]是提供消息关于[k?n's?:ni?]一个企业的财务事务。业主，经理，债权人['kredit?]，和政府的代理['eid??nsi]需要这些消息。
一个个体[.indi'vidju?l]通过记录企业的财务信息赚取生计（earn living）是簿记员；分类['kl?sifai]与汇总企业交易[tr?n'z?k??nz]和解释[in't?:priti?]它们影响[i'fekt]的过程是被会计完成[?'k?mpli?t]的。会计师是知道会计准则、理论[θi?'retik?l,]与实际['pr?ktik?l]应用[.?pli'kei??n]，能够管理、分析和解释会计记录的人。簿记员涉及（is concerned with）一些技术[tek'ni:k]包括记录交易，会计师的目的是使用数据作解释[in.t?:pri'tei??n]。
1.2 The Field of Professional Accounting
There are three fields of professional accounting.
Public accounting is an area of accounting where accountants perform their services for the general public rather than for a single organization. The basic services provided by a public accountant are auditing and preparing tax reports, assisting in various tax problems, and making recommendations for business decisions.
Most of the people in the public accounting are licensed as certified public accountants（CPAs）.Almost all countries in the world have laws for the CPAs. In USA, the certification examinations are prepared and administrated by the American Institute of Certified Public Accountant (AICPA).The equivalent of a CPA in UK is called a chartered accountant. Chinese Institute of Certified Public Accountants (CICPA) is responsible for administrating Chinese CPAs.
Private accounting is an area of accounting where accountants perform their services for a single organization. The private accountant maintains the accounting records and provides management with financial data needed for business decisions.
Accountants provide services to all types of business entities. It is important, therefore, that you are familiar with the characteristics of the different forms of business organization. The three forms of business ownership are clearly presented in the text and are summarized as follows. 1.2 专业会计领域
专业会计包含三个方面。
公共会计是会计的一个领域，会计师提供他们的服务给公众（general public）而不是一个单一的组织。公共会计师提供的基础服务是审计['?:diti?]和准备税务报告，辅助各种税务问题，为商务决策提供建议[.rek?men'dei??n]。
从事公共会计的大多数人都是得到领有执照的['lais?nst]注册会计师
['s?:ti.faid]。世界上几乎所有的国家都有关于CPA的法规。在美国，认证考试(certification examinations)是由美国会计师协会['institju:t]准备与实施[?d'ministreit]的。CPA相当于[i'kwiv?l?nt]英国的特许['t?ɑ:t?d]会计师.中国注册会计师协会对中国注册会计师负责。
私用['praivit]会计是会计的一个领域，会计师提供他们的服务给单一的企业。私用会计维护[mein'tein]会计信息，为管理部门提供企业决策所需要的财务数据。
会计师提供服务于所有类型的商务实体。它是重要的，因为，你必须熟悉（be familiar with)商务组织不同形态的特点。企业所有权(business ownership)的三种形式在文章中被清楚地阐述，概述['s?m?raiz]如下。
A single or sole proprietorship is a business that is owned by one individual but is not established as a separate entity under the law.
A partnership differs from a single proprietorship only in that it has more than one owner. The owner or owners of proprietorships and partnerships are personally liable for the debts of the business.
A corporation is established under the law as a separate entity，hence, its owners (shareholders) are not liable for the debts of the corporation.
The chief accounting officer in a medium-sized or large business is usually called the controller, who manages the work of the accounting staff. The work of accountant in a private business mainly includes the design of accounting system, cost accounting, internal control and auditing.
Government and nonprofit accounting is an area of accounting where accountant perform their service for local, state，and federal governmental agencies, as well as for nonprofit organizations. The government accountant performs all the functions of private or public accountant. Nonprofit organizations include universities, hospitals, churches, symphony orchestras, charitable organization and so on. Nonprofit accounting follows a pattern of accounting that is similar to governmental accounting.
个人独资企业[pr?'prai?t?.?ip]是在法律下个人独有的[.indi'vidju?l]而不是被作为单独实体(separate entity)被确立[is't?bli?t]的企业。
合伙企业不同于（differs from）独资企业仅仅在于它有多个拥有者。独资企业与合伙企业的拥有者对企业债务承担个人责任['lai?bl]。
公司是被依法确立的一个单独实体；因此[hens]，他的所有者（股东['???.h?uld?]）不对公司债务承担责任。
财务总监（CAO）在中型['mi:di?msaizd]或大型企业经常被叫做控制人，管理会计工作人员[stɑ:f]。在私人企业从事会计工作，主要包括设计会计系统，成本会计，内部[in't?:n?l]控制和审计['?:diti?]。
政府与非盈利[.n?n'pr?fit]组织会计是会计的一个领域，会计师提供他们的服务给地方的['l?uk?l]，国家的，和联邦['fed?r?l]政府机构，以及非营利组织。政府会计执行私用与公共会计所有职能。非营利组织包括大学，医院，教堂，交响乐['simf?ni]团['?:kistr?], 慈善['t??rit?bl]组织等等。非盈利会计与政府会计的模式['p?t?n] 相类似。
1.3 Accounting Concept and Principles
Accounting practice needs certain guidelines for action. The accounting principles provide guidelines or directives to accounting practice. The generally accepted accounting principles (GAAP) consist of a number of concepts, principles and assumption:
The accounting entity concept:An accounting entity is any economic unit that controls resources and engages in economic activities. Every business is perceived to be or treated as an entity, separating and distincting from its owner(s) and from any other business. The accounting entity concept is applied to all form of organizations: single proprietorship, partnership and corporation.
The objectivity principle:The objective principle requires business transactions and financial statements to be based upon objective and verifiable evidence. Each accounting transaction should be supported by business documents (known as source documents), such as invoices, purchase orders, receipts, or canceled checks. Therefore, the information on the accounting records and financial statements can be verified.
The cost principle:The cost principle states that for accounting purposes, all business transactions will be recorded at cost or the actually dollars paid. These costs will be maintained in the accounting records until the asset are sold, expired or consumed. Cost provides a reliable measurement of the asset’s value at the time it is acquired, eliminating 1.3 会计概念['k?nsept]与准则
会计实践需要某些行为准则。会计准则为会计实践提供标准与法规[di'rektiv]。一般公认的会计准则由一些概念，准则和假设[?'s?mp??n]组成：
会计主体概念：会计主体是在经济活动中掌握资源并从事(engage in)经济的经济单位。每个企业都被认为[p?'si:v]或被视为一个主体，以区分['sep?reiti?]和鉴别与它的所有者和其他企业。会计主体概念被用于所有的组织形式：独资企业，合伙企业和公司。
客观性原则：客观性原则要求商务交易[tr?n'z?k??n]与财务报表(financial statement)基于客观可核实['veri.fai?bl]的证据['evid?ns]。每个会计交易都应该被商业文件所支持（称为源文件），例如发票['inv?is]，采购['p?:t??s]订单，收据[ri'si:t]，或者作废的['k?nsl]账单。因此，会计记录和财务报表的信息可以被验证['verifai]。
成本原则：成本原则规定，对于会计目标，所有商务交易将被以成本价或实际支付价记录。成本必须在会计记录中保持到资产['?set]被出售，到期[iks'pai?] 或用光。成本为资产被取得[?'kwai?d]时的价值提供了一个可靠的计量['me??m?nt]，消除了高估或低估的可能。
the possibility of someone’s overvaluing or undervaluing the asset.
The gonging-concern principle:Going-concern principle holds that the entity will remain in operation for the foreseeable future. It will use its assets to carry on its operations, and with the exception of merchandise, not offer the assets for sale. If an entity will not continue into the future (for example, due to bankruptcy), the historical cost figures will be irrelevant and liquidation values will be reported.
Revenue recognition principle:The revenue recognition principle requires that revenue be recognized at the time it is earned. The following three points are essential for as to understand the revenue recognition principle:
The inflow of assets associated with revenue does not have to be in the form of cash.
Revenue is earned at the time services are rendered or at the time title to goods sold is transferred.
The amount of revenue equals cash received plus the cash equivalent (fair value) of other assets received.
The accounting period principle:The accounting period principle identifies a business’s activities during a specific time period, which is called accounting period. An organization usually uses one year as its primary accounting period. However, an organization can also prepare interim financial reports that cover one month or a three-month period.
持续经营原则：持续经营原则认为，实体将持续经营在可预见的[f?:'si:?bl]未来。它将运用资产继续进行（carry on）经营，除了商品['m?:t??ndaiz]，不提供资产出售。如果一个实体不能延续到未来（例如，由于破产['b??kr?ptsi]），历史成本数据['fig?] 将无关紧要[i'reliv?nt]，清算[.likwi'dei??n]价值将被报告。
收入['revinju:]确认[.rek?g'ni??n]原则：收入确认原则规定，收入在其获得时加以确认。以下是关于（as to）理解收入却认原则必不可少的[i'sen??l]（be essential for 对…必不可少）三点：
与收入有关的(associate with)资产流入['infl?u]不一定以现金形式。
取得收入的时间是，服务被提供['rend?]的时间，或者已销售货物（goods sold）所有权（title to）被转移[tr?ns'f?:]的时间。
收入总额等于['i:kw?l] 现金收入[ri'si:v]加上其他资产收入的现金等价物（公允价值）。
会计期间原则：会计期间原则确定一个企业的活动在一个特殊的时间段，它被叫做会计期间。一个组织通常以一年为其主要的会计期间。然而，一个组织也可以准备中期['int?rim]财务报表，包括一个月或三个月（一个季度）。
Materiality principle: The materiality principle indicates that the requirements of accounting principles may be ignored if their effects on the financial statement are unimportant to users. An accountant makes a judgment that considers whether an amount is larger enough to influence or change the decisions of people who rely on certain information. If the amount does not affect the decision, a more expedient accounting method may be used for that item.
Matching principle: The matching principle requires that expenses be reported in the same accounting period as revenues that were earned as result of expenses. The matching of expense with revenues will sometimes require a company to predict future events.
Conservatism principle:The conservatism principle implies that if two or more valid alternatives exist, the preference for possible accounting measurement errors should be in the direction of understatement rather than overstatement of assets and income.
Full-disclosure principle:The full disclosure principle requires that financial statements and their accompanying financial notes include all relevant information about the operations,financial position, and cash flows of the entity. In other words, significant information should not be withheld and sufficient information should be included to make the financial report understandable.
重要性[m?.ti?ri'?liti]原则：重要性原则表明，对会计报表的使用者来说影响不重要的会计准则的要求是可以忽略的。一个会计师做出判断需要考虑的是，一个数据是否大到足够影响或改变依赖(rely on)这些特定信息的人们的决定。如果这个数据不影响决定，一个更适宜[iks'pi:di?nt]的会计方法将被用于该项目。
配比['m?t?i?]原则：配比原则要求，在发生费用[iks'pens]所取得收入的同一会计期间内报告费用。费用与收入的配比有时需要公司去预测[pri'dikt]未来事项。
谨慎性[k?n's?:v?tiz?m原则：谨慎性原则意味着，如果两个或更多有效['v?lid]替代品[?:l't?:n?tiv]存在，优先考虑会计计量误差倾向(in the direction of)保守陈述而不是夸大资产与收入。
充分披露原则：充分披露原则要求，财务报表与其相应的财务票据包含所有与经营[.?p?'rei??n]有关的信息，财务状态，以及实体现金流。换句话说，重要[sig'nifik?nt]信息不能被扣留[wie'held]，应该包含充足的[s?'fi??nt]信息使财务报告可理解。
1.4 Ethics in Accounting
Ethics are beliefs that differentiate right from wrong. Ethics are crucial in accounting. In recent years, there have been widespread interests in accounting ethics, due partly to wide media coverage of events involving a host of misdeeds, such as insider trading, tax evasion, audit failure, and fraud. Reports of unethical behavior are a threat to public confidence in the accounting profession.
Almost all major accounting associations in the world have a code of professional conduct. Though differences exist among different accounting ethics code, the basic ethical standards that are expected of professional accountants are confidentiality, competence, objectivity, and integrity.
Confidentiality:Accountants have a duty to refrain from disclosing confidential information unless legally obligated to do so.
Competence:Accountants have a duty to perform their professional duties according to high standards and to ensure that they stay with current changes in the profession.
Objectivity:Accountants must fully disclose all relevant information that assists users to understand financial reports.
Integrity: Accountants have a responsibility to report favorable as well as unfavorable information and to refrain from taking actions which undermine an organization’s legitimate and ethical objectives. 1.4会计道德规范
道德是对是非对错的信仰。道德是会计的关键。在近些年，会计道德已经引起广泛关注，部分原因是媒体广泛的报道一系列(a host of)犯罪行为，例如内幕交易，偷逃[i'vei??n]税款，审计['?:dit]失败['feilj?]，和欺诈[fr?:d]。不道德行为的报道是对会计行业公信力的一种威胁。
世界上几乎所有的会计协会[?.s?usi'ei??n]都有一个职业行为规范。尽管不同的会计准则之间存在差异，基本的道德标准['st?nd?d]是希望会计行业具有机密性[.k?nfi.den?i'?liti]，竞争力['k?mpit?ns]，客观性，公正性[in'tegriti]。
机密性：会计师有责任去避免[ri'frein]泄露[dis'kl?uz]机密信息，除非在法律上['li:g?li]有义务['?bligeit]这样做。
竞争力:会计师有责任按高标准履行他们的职责，确保他们与行业的前沿变化并驾齐驱。
客观性：会计师必须充分披露相关信息，帮助使用者们去理解财务报告。
公正性：会计师有责任报告利好与非利好消息，避免采取破坏[.?nd?'main]组织合法性[li'd?itimit]及道德目标的行为。
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相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
有关会计科目的中英文对照
一级科目二级科目三级科目四级科目 代码名称代码名称代码名称代码名称英译 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market
会计专业英语翻译题知识分享
Account 、Accounting 和Accountant Account 有很多意思，常见的主要是“说明、解释；计算、帐单；银行帐户”。例如： 1、He gave me a full account of his plan。 他把计划给我做了完整的说明。 2、Charge it to my account。 把它记在我的帐上。 3、Cashier：Good afternoon。Can I help you ？ 银行出纳：下午好，能为您做什么？ Man ：I’d like to open a bank account . 男人：我想开一个银行存款帐户。 还有account title（帐户名称、会计科目）、income account（收益帐户）、account book（帐簿）等。在account 后面加上词缀ing 就成为accounting ，其意义也相应变为会计、会计学。例如： 1、Accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. 会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。 2、It has been said that Accounting is the language of business. 据说会计是“商业语言” 3、Accounting is one of the fastest growing profession in the modern business world. 会计是当今经济社会中发展最快的职业之一。 4、Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 其他还有accounting profession（会计职业）、accounting elements（会计要素）等。 Accountant 比Account只多ant三个字母，其意思是会计师、会计人员。例如： 1、A certified public accountant or CP A, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. 注册会计师（或，注册会计师的缩写），必须通过一系列考试方可取得证书。 2、Private accountant , also called executive or administrative accountant, handle the financial records of a business. 私人会计师，也叫做主管或行政会计师，负责处理公司的财务帐目。总之，这三个词，有很深的渊源关系。
英语翻译题20套(带答案)
英语翻译题20套(带答案) 一、高中英语翻译 1．高中英语翻译题：Translation: Translate the following sentences into English, using the words given in the brackets. 1．究竟是什么激发小王学习电子工程的积极性？(motivate) 2．网上支付方便了客户，但是牺牲了他们的隐私。(at the cost of) 3．让我的父母非常满意的是，从这个公寓的餐厅可以俯视街对面的世纪公园，从起居室也可以。(so) 4．博物馆疏于管理，展品积灰，门厅冷落，急需改善。(whose) 【答案】 1．What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2．Online payment brings convenience to consumers at the cost of their privacy. 3．To my parents’ satisfaction, the din ing room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room. 或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4．This museum is not well managed, whose exhibits are covered with dust, and there are few visitors, so everything is badly in need of improvement. 或The museum whose management is reckless, whose exhibits are piled with dust and whose lobby is deserted, requires immediate improvement. 【解析】 1．motivate sb to do sth 激发某人做某事，on earth究竟，major in 以…为专业，enthusiasm/ initiative热情/积极性，故翻译为What on earth has motivated Xiao Wang’s enthusiasm/ initiative to major in electronic engineering? 2．online payment网上支付，brings convenience to给…带来方便，at the cost of以…为代价，privacy隐私，故翻译为Online payment brings convenience to consumers at the cost of their privacy. 3．To my parents’ satisfaction令我父母满意的是，后者也那样so it is with。也可以用主语从句What makes my parents really satisfy 表语从句thatthey can see the Century Park from the dining room of this apartment。overlooks俯视，opposite the street街对面，living room 起居室。故翻译为To my parents’ satisfaction, the dining room of this apartment overlooks the Century Park opposite the street and so it is with the sitting room.或者What makes my parents really satisfy is that they can see the Century Park from the dining room of this apartment, so can they from the living room. 4．not well managed/ management is reckless疏于管理，be covered with dust/ be piled with dust被灰尘覆盖，few visitors游客稀少，be badly in need of improvement/ requires immediate improvement亟需改善。故翻译为his museum is not well managed, whose exhibits
财务管理专业英语 句子及单词翻译
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
英语翻译题(完整版)
Enterprises 1.in recent years，foreign companies have been buying best-selling brands from their locally listed subsidiaries and moving them to entities that are 100%-owned by the far-off parent. 近年来，外国企业一直从它们本地的上市子公司手中买入畅销品牌，并将这些畅销品牌并入由于母公司100%控股的实体企业中。 2.so they have set up wholly-owned，unlisted subsidiaries，or increaseed their stakes in existing affiliates，to gain total operating control。 所以，他们要么设立了不上市的全资子公司，要么增持现有关联方的股份，以获得总运营控制权。 3.not only was the Acer group to be flat，rather than pyramidal，but the holding company would own no more than 30% of each subsidiary，and Mr.Shih himself would control no more than 5%of the holding company. 鸿基集团采用平行的金字塔结构，而且控股公司在每个子公司的股权比例不超过30%，施先生在控股公司中的持股也不超过5%。 4.Loans to related companies are rarely made on an arm's length basis，and tend to be granted at below-market rates，with scant credit vetting. 放给关联公司的贷款基本都不按市场条件的正常交易，收取的利率往往低于市场水平，并很少进行认真的资信调查。