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专业英语期末复习资料

专业英语期末复习资料
专业英语期末复习资料

单词互译

序号中文英文

1 经济学economics

2 稀缺scarcity

3 消费consumption

4 货物和服务good and service

5 完全竞争perfect competition

6 宏观经济学macroeconomics

7 微观经济学microeconomics

8 失业率unemployment rate

9 价格指数price indices

10 消费者consumer

11 博弈论game theory

12 市场失灵market failure

13 效用utility

14 总效用total utility

15 边际效用marginal utility

16 无差异曲线indifference curve

17 函数function

18 边际效用递减规律law of diminishing marginal utility

19 偏好preference

20 供给supply

21 需求demand

22 需求曲线demand curve

23 假设assumption

24 收入income

25 预期expectation

26 购买purchase

27 机会成本opportunity cost

28 资金capital

29 资产asset

30 绝对优势absolute advantage

31 相对优势comparative advantage

32 竞争对手competitor/rival

33 资源resource

34 国际贸易international trade

35 分工specialization

36 国内生产总值gross domestic product

37 最终产品final goods

38 支出expenditure

39 人均GDP GDP per capita

40 经济周期business cycle

41 货币政策monetary policy

42 财政政策fiscal policy

43 权威Authority

44 基础货币base currency

45 利率interest rate

46 收缩性的contractionary

47 扩张性的expansionary

48 岁入revenue

49 税tax

50 预算budget

51 赤字deficit

52 剩余surplus

53 声望prestige

54 稳定stabilization

55 人力资源管理human resource management

56 暂时性工作者contingency worker

57 独立承包人independent contractor

58 职业的professional

59 人力资源规划human resource planning

60 配置员工staffing

61 健康wellness

62 零售retail

63 批发whole sale

64 员工定位orientation

65 祥述、说明specification

66 问题、议题issue

67 数据库database

68 种族的、人种的ethnic

69 人口统计学的demographic

70 招聘、职位job opening

71 有报酬的remunerative

72 寿命lifespan

73 资格qualification

74 职业生涯管理career management

75 职业生涯开发career development

76 职业生涯规划career planning

77 旁观工作job shadowing

78 见习、实习internship

79 清单inventory

80 榜样rote model

81 自我认知self-awareness

82 自我管理self-management

83 天资、才智aptitude

84 志愿者volunteer

85 求职者cover letter

86 自我完善self-betterment

87 自我评估self-assessment

88 简历resume

89 出版物publication

90 招聘会job fair

91 证书credential

92 生活方式lifestyle

93 期刊periodical

94 垂直的vertically

95 水平的horizontally

96 诉苦、申诉grievance

97 旷工absenteeism

98 自治、自主权autonomy

99 反馈feedback

100 工作分析job analysis

101 工作设计job design

102 关键事件critical incident 103 工作头衔job title

104 工作描述job description 105 工作丰富化job enrichment 106 工作简单化job simplication 107 工作轮换job rotation

108 投入/产出input/output

109 评价,估价assessment

110 人员安置placement

111 招聘recruitment

112 内部招聘internal recruitment 113 外部招聘external recruitment 114 工商名录directory

115 职业介绍机构employment agency

116 猎头headhunter

117 面试interview

118 简历resume

119 酬金,工资remuneration

120 岁入,收益revenue

121 报酬reward

122 内在报酬intrinsic reward

123 外在报酬extrinsic reward

124 基本工资base wage and salary 125 能力工资competence-related pay 126 技能工资skill-based pay

127 团队报酬team-baded reward

128 利润分享profit sharing

129 收益分享gain sharing

130 员工股票期权employee stock option 131 业绩工资merit pay

132 员工福利employee benefit

133 病假sick leave

134 法定福利statutory benefit

135 自愿福利voluntary benefit

136 正强化positive reinforcement 137 同辈、同事peer

138 绩效管理performance management 139 绩效评估performance appraisal 140 激励motivation

141 360°反馈360 degree feedback

142 定等级,评估rating

143 从业者practitioner

144 手册,指南manual

145 培训与开发training and development 146 在职培训on-the-job training

147 脱产培训off-the-job training

148 讲座lecture

149 榜样示范demonstration

150 研讨seminar

151 行业trade

152 集体谈判collective bargaining 153 罢工strike

154 停工lockout

155 立法legislation

156 对议员进行游说lobby

157 候选人candidate

158 联盟,联盟会federation

159 命令,指令mandate

160 仲裁arbitration

161 歧视discrimination

162 业务外包outsourcing

163 劳动密集型labor-intensive

164 骚扰harassment

165 财产、职位等的占有权 tenure

句子英译中

1 ) Macroeconomics

Macroeconomics is a branch of economics that deals with the performance, structure, behavior and decision-making of the entire economy, be that a national, regional, or the global economy. Along with microeconomics, macroeconomics is one of the two most general fields in economics. 宏观经济学是经济学的一个分支,处理整个经济的的性能,结构,行为和决策,包括一个国家,地区或全球的经济。与微观经济学一样,宏观经济学是经济学中两个最常见的领域之一。

2) In economics, utility is a measure of the relative satisfaction from, or desirability of, consumption of various goods and services. Utility is usually applied by economists in such constructs as the indifference curve, which plot the combination of commodities that an individual or a society would accept to maintain a given level of satisfaction.

在经济学中,效用是对消费各种商品和服务的相对满足程度或需要程度的度量。效用通常被经济学家应用于无差异曲线模型中。无差异曲线是根据个体或社会在保持既定满意程度水平下能够购买的商品的集合所绘制的。

3) Total utility is the aggregate sum of satisfaction or benefit that an individual gains from consuming a given amount of goods or services in an economy. The amount of a person's total utility corresponds to the person's level of consumption. Usually, the more the person consumes, the larger his or her total utility will be. Marginal utility is the additional satisfaction, or amount of utility, gained from each extra unit of consumption.

在经济学中,总效用是个体从消费一定数量的商品或服务中得到的满意度或利益的总和。个体所获得的总效用量应当与个体的消费水平相一致。通常情况下,个体消费越多,其获得的总效用越大。边际效用是额外的满意度,或是从每增加一单位的消费中所获得的效用的总量。

4) Although total utility usually increases as more of a good is consumed, marginal utility usually decreases with each additional increase in the consumption of a good. This decrease demonstrates the law of diminishing marginal utility. Because there is a certain threshold of satisfaction, the consumer will no longer receive the same pleasure from consumption once that threshold is crossed. In other words, total utility will increase at a slower pace as an individual increases the quantity consumed.

虽然总效用会随着消费商品的增加而增加,但边际效用会随着每增加一单位商品的消费而减少。这一下降表明了边际效用递减规律。因为存在一个满意度临界值,一旦超出这个临界值,消费者将不再从消费中感受到对等的愉悦感。换句话说,总效用会随着个体消费增加量而以一个较慢的速度增加。

5) Demand is the desire to own anything and the ability to pay for it and willingness to pay. The term demand signifies the ability or the willingness to buy a particular commodity at a given point of time. Demand is also defined elsewhere as a measure of preferences that is weighted by income.

需求是渴望拥有某物并且有能力也愿意为其支付。需求这一术语表示在特定的时期购买特定商品的能力及意愿。在其他地方,需求也被定义为衡量收入的偏好标准。

6) General ly speaking, willingness and ability to supply goods determine the seller’s actions. At higher prices, more of the commodity will be available to the buyers. This is because the suppliers will be able to maintain a profit despite the higher costs of production that may result from short-term expansion of their capacity.

一般来说,提供商品的意愿和能力决定卖方的行为。价格越高,买方能够得到的商品越多。这是因为,尽管产量的短期膨胀会导致产品的成本过高,但是供应商还是能从中获利。

7)Buyers and sellers react in opposite ways to a change in price. When price increases, the willingness and ability of sellers to offer goods will increase, while the willingness and ability of buyers to purchase goods will decrease.

买家和卖家在价格变动时所作出的反应是相反的。当价格上涨时,卖方提供货物的意愿和能力将增加,而买房购买商品的意愿和能力会下降。

8)Opportunity cost is the next-best choice available to someone who has picked between several mutually exclusive choices. Simply stated, an opportunity cost is the cost of a missed opportunity. 机会成本是指在面临多个互不相容的方案择决策时,被舍弃的选项中的最高价值者(建议改为:所能得到的相对较好的选择)。简单地说,机会成本就是一个错过的机会成本。(建议改为:机会成本就是为错过的机会付出的代价)

Applied to a business decision, the opportunity cost might refer to the profit a company could have earned from its capital, equipment, and real estate if these assets had been used in a different way.

应用于商业决策中,机会成本可能是指如果将这些资产以不同的方式使用,公司可以从资金,设备或者房地产中赚取利润。

9)

Absolute advantage

In economics, principle of absolute advantage refers to the ability of a party (an individual, or firm, or country) to produce more of a good or service than competitors, using the same amount of resources.

在经济学中,绝对优势理论是指当事人(个人,公司,或国家)用相同数量的资源生产出比竞争者更多的产品或服务的能力。

Comparative advantage

In economics, the law of comparative advantage refers to the ability of a party (an individual, a firm, or a country) to produce a particular good or service at a lower opportunity cost than another party.

经济学中相对优势原理指的是一方以比另一方低的机会成本生产某种特定商品和服务能力。10)HR planning and analysis activities have several facets. Through HR planning, managers attempt to anticipate forces that will influence the future supply of and demand for employees. Having a human resource information system (HRIS) to provide accurate and timely information for HR planning is crucial.

人力资源规划和分析活动有几个方面。通过人力资源规划,管理人员试图对未来人员的供给与需求进行预测。人力资源信息系统为人力资源规划提供精确的、及时的信息是至关重要的。

11) The U.S. workforce has been changing dramatically. It is more diverse racially, women are in the labor force in much greater numbers than ever before, and the average age of the workforce is now considerably older than before. As a result of these demographic shifts, HR management in organizations has had to adapt to this more varied labor force both externally and internally.

美国劳动力已经发生巨大的改变。变化是种族更加多样化,妇女在劳动力数量中较之前占用更多的份额,劳动力的平均年龄比以往高很多。作为这些劳动力人口变化的结果,组织中的人力资源管理者必须内为兼顾的适应这种多样化劳动力。

12) Management can be most effective if it devises rules and procedures to govern the way in which the task is to be undertaken. Management is assumed to be more effective than labor at devising methods for executing the work and then at planning and organizing.

如果制定出规定和程序来支配所从事的任务管理会更有效。对于所执行的工作设计出方法然后进行规划和组织,那么管理被认为比劳动更有效。

13) Base wages and salaries form the foundation for most employees’ perceptions of the fairness, or equity, of the pay system. If employees do not perceive they are being fairly paid, many possible negative effects (tardiness, absenteeism, turnover, strikes, etc.) may result. In addition, the base wage and salary system is perceived as being fair and equitable, the organization is usually viewed in the same light. Of course, the reverse is also true. It is therefore critical that an organization develop and maintain a sound base wage and salary system.

基本薪资是建立在员工对于工资系统的公平公正的感知的基础之上的。如果员工感觉他们的工资是不公平的,可能会导致许多负面影响(消极怠工,旷工,员工流失,罢工等)。此外,基本薪资制度被认为是公平公正的,通常以相同的标准评价组织。当然,反之亦然。因此,应为:组织发展和拥有良好的基本薪金制度是至关重要的。

14)These project ,by adopting achievements is advanced science and technology ,are capable of greatly increasing the output of products, improving their quality and performance, economizing on energy and materials and increasing the export of products for foreign exchanges.

这些项目采用先进的科技成果,能大幅度提高产品产量,质量和性能,有效的降低生产成本,节约能源和材料,促进出口创汇。

15)Regardless of their seniority ,all employees who hope to be promoted will continue their education either by enrolling in the special course to be offered by the ABC Company, schedule to

be given on the next eight Saturdays beginning on January 24 ,or by taking approved correspondence course selected from a list available in the Staff Development Office.

无论什么资历的员工,如果想要得到提拔,就要继续培训。他们可以报名参加ABC公司提供的特殊课程,这一课程安排在1月24日开始的8个星期六里;他们也可以参加员工培训部提供的清单上所选的被认可的相关课程。

句子中译英

1)通货膨胀是平均价格水平的上升。与之相反的是通货紧缩,平均价格水平的下降。通货膨胀和通货紧缩之间的界限就是价格稳定。因为通货膨胀是总体价格水平的上升,从本质上讲他与钱有关,正如一句话所说的那样“通货膨胀是过多的货币追逐过少的商品”。

参考答案:Inflation is an upward movement in the average level of prices. Its opposite is deflation, a downward movement in the average level of prices. The boundary between inflation and deflation is price stability. Because inflation is a rise in the general level of prices, it is intrinsically (从本质上讲)linked to money, as captured by the often heard refrain "Inflation is too many dollars chasing too few goods".

2)国际贸易是资本、货物以及服务跨越国界或领土进行互换。在大多数国家,它代表着国内生产总值的一个很大份额。工业化,先进的运输体系、全球化、跨国公司以及外包对国际贸易体系有很大的影响。促进国际贸易对全球化的持续发展至关重要。没有了国际贸易,各个国家就只能局限于本国国内所生产出的货物以及服务。

International trade is exchange of capital ,good ,and services across international borders or territories. In most countries, it represents a significant share of gross domestic product(GDP). Industrialization, advanced transportation, globalization, multinational corporations and outsourcing are all having a major impact on the international trade system. Increasing international trade is critical to the continued development of globalization. International trade is crucial to the continuance of globalization .without international trade, nations would be limited to the goods and services produced within their own borders.

3)企业文化是近年来组织中的一个重要概念。每一个组织都有它独特的文化及价值体系。对于组织的文化及其分类有一个明确的理解可以帮助我们从每一个方面了解这个组织。近年来出版了许多关于组织中文化的文献和著作。

corporate culture is one of the important conceptions in organization in recent years. Every organization has its own unique culture or value set. Having a clear understanding of in very aspect. Many articles and books have been written in recent years about culture in organization ,usually referred to as “Corporate Culture.”

4)职业发展是组织进行的一种持续的正规化努力,它的重点集中在根据员工和组织双方的需求来开发和丰富组织的人力资源上。从组织的角度来看,职业发展可以减少由于员工流失所产生的成本。如果企业协助员工进行职业规划,这些规划就可能与组织有紧密的联系,员工离开组织的可能性就越小。

参考答案:Career development is an ongoing, formalized effort by an organization that focuses on developing and enriching the organization’s human resources in light of both the employees’ and the organization’s needs. From the organization’s viewpoint, career development can reduce costs due to employee turnover. If a company assists employees in developing career plans, these plans are likely to be closely tied to the organization; therefore, employees are less likely to quit.

5) 工作分析是确定并报告与一项具体工作的本质相关联的有关信息的过程。工作设计是构造工作和设计一个或一组人为了达到特定组织目标所要进行的具体工作活动的过程。工作分析与工作设计有直接关系。实际上,大多数在现存工作中应用的工作分析都是被提前设计好的。

参考答案:Job analysis is the process of determining and reporting pertinent information relating to the nature of a specific job. Job design is the process of structuring work and designating the specific work activities of an individual or group of individuals to achieve certain organizational objectives. Job analysis and job design are directly linked to each other. In practice, most job analyses are performed on existing jobs that have previously been designed.

6) 招募包括寻找和吸引能够从中挑选出胜任工作空缺的合格候选人的人群的过程。大多数组织都有招募(有时候称为雇佣)职能,通常由人力资源部门行使。但是,为了完成某项工作,组织除了招募新人员外,确实还有其他选择。这些选择包括利用临时工,让现有员工加班,把工作外包给别的组织,或者员工租赁(leasing of employees)。

参考答案:Recruitment involves seeking and attracting a pool of people from which qualified candidates for job vacancies can be chosen. Most organizations have a recruitment(or, as it is sometimes called, employment)function managed by the human resource department. However, organizations do have options other than recruiting new employees to accomplish the work. Some of these options include using temporary worker, offering overtime to existing employees, subcontracting the work to another organization, and leasing of employees.

7) 自由企业制度的前提是报酬应基于绩效。这种绩效—报酬关系不仅在组织或公司层面,而且在个人层面都是有价值的。其理论基础是只有当员工相信激励会带来所期望的报酬时,员工才会受到激励。不幸的是,组织的很多正式付酬形式不能与绩效相关联。

参考答案:The free enterprise system is based on the premise that rewards should depend on performance. This performance-reward relationship is desirable not only at the organizational or corporate level but also at the individual level. The underlying theory is that employees will be motivated when they believe such motivation will lead to desired rewards. Unfortunately, many formal rewards provided by organizations cannot be connected to perform

8) 绩效是指完成员工职位任务的程度,它反映了员工能在多大程度上实现职位要求。绩效评估是一个确定并与员工沟通其工作干得怎么样,并最好再制定一个改进计划的过程。

绩效评估的一个最常见的用途是,为制定与提升、解雇、临时解雇和绩效加薪有关的管理决策提供依据。

参考答案:Performance refers to the degree of accomplishment of the tasks that make up an employee’s job. It reflects how well an employee is fulfilling the requirements of a job. Performance appraisal is the process of determining and communicating to an employee how he or she is performing on the job and, ideally, establishing a plan of improvement. One of the most common uses of performance appraisals is for making administrative decisions relating to promotions, firings, layoffs, and merit pay increases.

名词解释

1)Utility

In economics, utility is a measure of the relative satisfaction from, or desirability of, consumption of various goods and services.

2)Demand

Demand is the desire to own anything and the ability to pay for it and willingness to pay.

3)Human resource management

Human Resource Management is the organizational function that deals with issues related to people such as compensation, hiring, performance management, organization development, safety, wellness, benefits, employee motivation, communication, administration, and training.

4)Monetary Policy

Monetary policy is the process by which the government, central bank, or monetary authority of a country controls (i) the supply of money, (ii) availability of money, and (iii) cost of money or rate of interest to attain a set of objectives oriented towards the growth and stability of the economy.

5)Job design

Job design in work arrangement (or rearrangement) aimed at reducing or overcoming job dissatisfaction and employee alienation arising from repetitive and mechanistic tasks.

6)Recruitment and selection

The recruitment and selection is the major function of the human resource department and recruitment process is the first step towards creating the competitive strength and the recruitment strategic advantage for the organizations.

7)Internal recruitment

Internal recruitment is the practice of choosing amongst current company workers to fill a

vacancy.

8)External recruitment

External recruitment is the process of attracting and selecting employees from outside the organization.

9)Internal reward

Intrinsic rewards are internal to the individual and are normally derived from involvement in certain activities or tasks. Job satisfaction and feeling of accomplishment are examples of intrinsic rewards.

10)External reward

Most extrinsic rewards are directly controlled and distributed by the organization and are more tangible than intrinsic reward pay and promotion are examples of extrinsic rewards.

11)Base wage and salary

Base wages and salaries are the hourly, weekly, or monthly pay that employees receive in exchange for their work1. In most situations, base wages or salaries make up the largest portion of an employee’s total compensation.

1基本薪资是指员工因其工作而获得的小时工资,周工资和月工资。

电子信息专业英语复习资料

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bar graph n.条形图 equalization n.均衡化;均等 image contrast n.图像对比度 addition n.加 subtraction n.减 lapse v.流逝, 失效, 下降 time-lapsed (时间上)相继的 matrix n.矩阵 motion n.运动, 动作v.运动 dimension n.维数 convolution n.回旋, 盘旋, 卷积boundary n.边界, 分界线 blur v.涂污, 污损, 使……模糊, sharp adj.锐利的, 锋利的, 明显的 locate v.定位, 位于 spectra n.范围, 光谱 spectrum n.光谱, 频谱 phase spectrum相位频谱 magnitude spectrum幅度频谱 facsimile n. 传真,摹写,影印 lossless compression(压缩)无损压缩lossy compression 有损压缩irretrievably adv.不能挽回地, 不能补救地CT (computed tomography) 计算机断层造影 MRI (Magnetic Resonance Imaging ) 核磁共振成像 DCT (discrete cosine transform)离散余弦变换 run-length encoding行程编码 Huffman encoding霍夫曼编码 Image contrast图像对比度Edge filter边缘滤波Edge detection边缘检测Object recognition目标识别 Run-length encoding行程编码Huffman encoding哈夫曼编码Pixel 像素 Gray scale image 灰度图像Gray scale level灰度级Histogram 直方图 Bar graph条形图Histogram equalization直方图均衡encryption program 加密程序deletion command 删除命令authorized user 授权的用户backup copy 备份的副本voltage surge 电涌,浪涌电压circuit breaker 断路器 electronic component 电子器件 data-entry error 数据输入错误electronic break-in 电路中断 power line 电力线,输电线EC:Electronic Commerce 电子商务Electronic Data Interchange (EDI)电子数据交换 Electronic Funds Transfer (EFT)电子资金转账 embedded system 嵌入式系统 radio frequency 射频 schematic原理图 capture记录,输入 building block模块,构件 EDA (Electronic Design Automation)电子设计自动化 HDL: Hardware Description Language 硬件描述语言 Full-custom IC(全定制集成电路)

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各专业课程英文翻译(精心整理) 生物及医学专业课程汉英对照表 应用生物学 Applied Biology 医学技术 Medical Technology 细胞生物学 Cell Biology 医学 Medicine 生物学 Biology 护理麻醉学 Nurse Anesthesia 进化生物学 Evolutionary Biology 口腔外科学 Oral Surgery 海洋生物学 Marine Biology 口腔/牙科科学 Oral/Dental Sciences 微生物学 Microbiology 骨科医学 Osteopathic Medicine 分子生物学 Molecular Biology 耳科学 Otology 医学微生物学 Medical Microbiology 理疗学 Physical Therapy 口腔生物学 Oral Biology 足病医学 Podiatric Medicine 寄生物学 Parasutology 眼科学 Ophthalmology 植物生物学 Plant Physiology 预防医学 Preventive Medicine 心理生物学 Psychobiology 放射学 Radiology 放射生物学 Radiation Biology 康复咨询学 Rehabilitation Counseling 理论生物学 Theoretical Biology 康复护理学 Rehabilitation Nursing 野生生物学 Wildlife Biology 外科护理学 Surgical Nursing 环境生物学 Environmental Biology 治疗学 Therapeutics 运动生物学 Exercise Physiology 畸形学 Teratology 有机体生物学 Organismal Biology 兽医学 Veterinary Sciences 生物统计学 Biometrics 牙科卫生学 Dental Sciences 生物物理学 Biophysics 牙科科学 Dentistry 生物心理学 Biopsychology 皮肤学 Dermatology 生物统计学 Biostatistics 内分泌学 Endocrinology 生物工艺学 Biotechnology 遗传学 Genetics 生物化学 Biological Chemistry 解剖学 Anatomy 生物工程学 Biological Engineering 麻醉学 Anesthesia 生物数学 Biomathematics 临床科学 Clinical Science 生物医学科学 Biomedical Science 临床心理学 Clinical Psychology 细胞生物学和分子生物学 Celluar and Molecular Biology 精神病护理学 Psychiatric Nursing 力学专业 数学分析 Mathematical Analysis 高等代数与几何 Advanced Algebra and Geometry 常微分方程 Ordinary Differential Equation 数学物理方法 Methods in Mathematical Physics 计算方法 Numerical Methods 理论力学 Theoretical Mechanics 材料力学 Mechanics of Materials 弹性力学 Elasticity 流体力学 Fluid Mechanics 力学实验 Experiments in Solid Mechanics 机械制图 Machining Drawing 力学概论 Introduction to Mechanics 气体力学 Gas Dynamics 计算流体力学 Computational Fluid Mechanics 弹性板理论 Theory of Elastic Plates 粘性流体力学 Viscous Fluid Flow 弹性力学变分原理 Variational Principles inElasticity 有限元法 Finite Element Method 塑性力学 Introduction of Plasticity

专业英语复习资料

1.Types of Business Organization: 1)Sole Proprietorship :an unincorporated business owned by one person 2)Partnership :owned by two or more individuals (called partners) a)Limited partnership——general partners,limited partners 3)Corporation :a legal entity separate from its owners 2、Separation of Ownership and Control (pros and cons): Pros(赞成的理由): Specialization,Efficiency,Diversify,Going concern Cons(反对的理由):Four major downsides:agency problem,free-riding problem,increased costs of information https://www.wendangku.net/doc/736960920.html,rmation asymmetry 3.Overview of Financial Statements balance sheet; income statement;statement of cash flows;statement of retained earnings 4. Statement of Retained Earnings,it shows: the retained earnings balance at the start of the period;how much the firm earned (net income); how much dividends the firm paid;how much net income was reinvested back into the firm (retained earnings);any repurchases of the firm’s stock;any new issues of the firm’s stock; andthe retained earnings balance at the close of the period. 4. Statement of Cash Flow:Operating Cash Flows ,Investing Cash Flows ,Financing Cash Flows 5.Analyzing Financial Ratios Financial ratios are not standardized. Analyzing a single financial ratio for a given year may not be very useful. Some of a firm’s financial accounting practices or choices will affect its financial statements and, finally, its financial ratios. Financial ratios do not provide analysts with all of th e answers about a firm’s condition. 7. Uses and Limitations of Financial Ratio Analysis:while ratio analysis can provide useful information concerning a company’s operations and financial condition, it does have limitations that necessitate care and judgment 1.Risk-return tradeoff Investors will take on additional risk only if they anticipate high return. 2.Time value of money A dollar available today is worth more than a dollar available at a future date. This is because a dollar today can be invested to earn a return. 3.Types of value Going-concern value,Liquidation value ,Book value ,Market value ,ntrinsic value 4.Valuation Approaches discounted cash flow (DCF) valuation,relative valuation,contingent claim valuation,option-pricing models 7.Contractual Provisions of a Typical Bond Par Value,and Coupon Rate,Maturity,Call Provisions,Sinking Fund Provisions,Conversion Rights ,Put Provisions,Indenture,Trustee,Collateral,Bond Rating 1.Introduction to Risk and Return All financial assets are expected to produce cash flows, and the risk of an asset is judged by the risk of its cash flows. Here are two assumptions about risk and return: Assumption (1): The returns from investments are normally distributed.Assumption (2): Investors are risk-averse. The risk of an asset can be considered in two ways: (1) on a stand-alone basis (2) in a portfolio context. In a portfolio context, an asset’s risk can be divided into two components: a,diversifiable risk ;b. market risk.An asset with a high degree of relevant (market) risk must provide a relatively high expected rate of return to attract investors. 4.Efficient Market Hypothesis (EMH) Assumption 1:The returns from investments are normally distributed.Assumption 2: Investors are risk-averse.Assumption3:Investorsare rational.Assumption4:Investors are price takers.Assumption 5: The Efficient Market Hypothesis (EMH) holds. 5. Three types of financial market efficiency: allocationally efficient, operationally efficient,informationally efficient 6. Three main factors associated with informational market efficiency The type of information to which the market price reacts,The speed at which the market price reacts to information,The degree to which market participants over-or under-react to information 8. Characteristics of an Informationally Efficient Market Price changes cannot be predicted. The price of the asset is equal to its fundamental (unobserved but true) value.Prices change due to the inflow of new information, and information flows randomly to the market.Therefore, price changes should be random and unpredictable. 10. Modern portfolio theory —Markowitz’s Mean-variance Framework ,Efficient portfolios are those that have: the lowest risk for an expected rate of return; or the highest expected rate of return for a given level of risk.The assets that meet these criteria make up the efficient frontier.

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