财经英语词汇翻译(R)

财经英语词汇翻译(R)财经英语词汇翻译(R)raider 狙击手〔收购〕

raising of loans 筹集借款

rally 止跌回升；反弹

ranking liabilities 认可负债

rapid collapse 急泻

"rat account" practice “老鼠仓”买卖

"rat trading" “老鼠仓”买卖；“老鼠仓”活动

rate 率；利率；汇率；价格

rate of change 变动率

rate of charge 课税率；收费率

rate of contribution 供款率

rate of depreciation 折旧率

rate of discount 贴现率；折扣率；扣减率

rate of estate duty 遗产税率

rate of ex gratia compensation 特惠补偿率

rate of exchange 汇率

rate of increase 上涨率；增幅

rate of interest 利率

rate of rediscount 再贴现率

rate of return 回报率；收益率；报酬率

rate of tax 税率

rate per annum 年率

rate per cent per annum 年息百分率

rate per diem 日率

rate per mensem 月率

rate quotation system 汇率报价制度

rateable value 应课差饷租值

rateable value above the cut-off point 应课差饷租值在限额以上

rateable value rent 差饷估值租金

ratepayer 差饷缴纳人

rates 差饷

rates payable 须缴差饷

rates percentage charge 差饷征收率

rates receipt 差饷收据

rates relief 差饷宽减

rates relief scheme 差饷宽减计划

rating advisor 差饷估价顾问

rating agency 评级机构

rating and valuation department 差饷物业估价署

rating assessment 差饷估价

rating system 差饷系统

rating valuation list 差饷估价册

ratio of advances and loans to deposits 垫款与贷款对存款的比率

reactivation of quoted shell company 上市空壳公司恢复业务

readjustment 重新调整

ready market price 现有市场价格

real account 真实账户；实账户

real estate 不动产；房地产

real gross domestic product 实质本地生产总值

real growth 实质增长

real income 实际收入

real increase 实际增长

real property 不动产；房地产

real value 实际价值

real wage 实际工资

realizable 可变现

realizable property 可变现财产

realizable savings 可变现的节省额

realizable value 可变现价值

realization 变现；变产

realization of gains 利益变现

realization of property 变卖财产；变卖产业realization statement 变产帐目

realized investment 已实现投资

realized profit 已赚得利润；变现利益

realized value 变现价值

real-time delivery versus payment 实时货银交收real-time gross settlement system 实时支付结算系统real-time payment versus payment 实时汇款同时交收realty 不动产；房地产

reasonable expenses 合理费用

reassessment 重新评税；重新评定

rebate 回佣；回扣；退款

rebate of interest 利息回扣

rebound 回升；反弹

rebound in prices 价格回升

rebound strongly 大力反弹

rebuilding allowance 重建免税额

receipt 收入；收据

receipt for duty and interest 税款及利息收据

receipted demand note 经加盖机印证明税款收讫的缴税通知书

receipts and payments account 收支账户

receivables 应收款项

receiver 接管人；破产管理人

receivership 接管；接管权

receiving bank 受理银行

receiving order 接管令

reciprocal basis 互惠原则

reciprocal duty 互惠关税

reciprocity 互惠措施；互惠条件

recision of contract 撤销合约

recognizance 签保；担保

recognized clearing house 认可结算所

recognized dealer of exchange fund bills 外汇基金票据认可交易商

recognized stock exchange 认可证券交易所

reconciliation 对帐

reconciliation process 帐目核对过程

reconciliation statement 对帐表；调整表

reconstruction of a company 重整公司

reconstruction of capital 资本重组

reconstruction tax 重建税

record date 注册日期；登记日期；记录日期recourse 追索权；追索补偿

recover 追讨；复原

recoverable 可收回；可追收

recoverable advance 可追收的垫款；可收回的垫款recoverable rent 可追收的租金

recovery 回稳；复苏；追偿

recovery action 追税行动；追索行动

recovery of estate duty 追讨遗产税

recurrent account 经常帐

recurrent cost 经常费用；经常成本

recurrent expenditure 经常开支

recurrent revenue 经常收入

recurrent subvention 经常资助金

recurrent subvention subhead 经常资助金分目recursive economic model 递归经济模式recycling 资金回流；资金再循环

red chip 红筹股

redeemable bond 可赎回债券

redeemable charge 可赎回的押记redeemable loan capital 可赎回借贷资本

redeemable preference share 可赎回优先股redeemable preferred share 可赎回有优先权的股份redeemable securities 可赎回证券

redeemable share 可赎回股份

redeemable stock 可赎回股票

redemption 赎回

redemption charges 赎回费用

redemption date 赎回日期

redemption fee 赎回费用

redemption fund 赎回基金

redemption money 赎回金额；赎回款项redemption of tax reserve certificate 赎回储税券redemption of unit 赎回单位

redemption on maturity 到期赎回

redemption price 赎回价格

rediscounted bill 再贴现票据

redomiciling 迁册

redomiciling scheme 迁册计划

reduced share 拆细股份

reducing balance 递减余额

reducing value 递减价值

reduction 减少；削减

reduction of full amount of duty 减低整笔税款redundancy payment 裁员支出；裁员赔偿

re-establishment period 筹备复业期

re-export 转口

reference date 估价根据日期〔评估差饷〕

refinancing 重新筹集资金

refinancing package 再行贷款计划；重新集资计划reflationary policy 复苏政策；刺激景气政策

refund 退款；退还税款

refund notice 退还税款通知书

refund of brokerage 退还经纪佣金

refund of rates 退还差饷

refunding of estate duty 退还遗产税

refurbishment allowance for hotels 酒店翻新免税额register 登记册；记录册

registered certificate 登记证明书

registered charge 已登记押记

registered company 注册公司

registered contract 已登记合约

registered dealer 注册交易商；注册证券交易商

registered deposit-taking company 注册接受存款公司

registered office 注册办事处

registered owner 登记拥有人

registered person 注册人

registered securities 注册证券

registered stock 登记公债

registrar of companies 公司注册处处长

registrar of money lenders 放债人注册处处长

registration 登记；注册

registration division 公司文件注册部〔公司注册处〕

registration fee 登记费；注册费；过户费

registration number 注册编号

registration of contract 合约登记

registry manager 注册处经理〔公司注册处〕

regressive tax 累退税

regular audit 定期审计；定期核数

regular premium 定期保费

regular premium policy 定期缴付保费的保单

regularity auditing 合规性审计

regulate 调节；规管；规限

regulation division 监察科〔香港联合交易所有限公司〕

regulation of markets 市场调节；市场监察

regulator 监管机构

regulatory affairs group 监察事务处〔香港联合交易所有限公司〕

regulatory body 监察机构；监管当局

regulatory committee 监管委员会

regulatory demand 调节需求

regulatory system 规管制度；监察制度；监管制度

rehabilitation loan 复兴借款

rehabilitation loan sinking fund 复兴借款偿还基金

reimbursement 偿款；发还款项；偿付；付还

reimbursement other than appropriation-in-aid 不包括补助拨款的偿款

reinsurance 再保险；分保

reinsurance business 再保险业务

reinsurance premium 再保险保费

reinsurance premium ceded 分出再保险保费

reinsurance premium payable 须付保的再保险保费

reinsurance treaty 再保险协约

reinsurer 再保险人

reinvestment 再投资

rejection of proof 拒绝债权证明

related corporation 有联系公司

relative 相对数字

relative size 相对比率

relative size of the public sector in gross domestic product 公营部门开支在本地生产总值中所占比率

relative size of the public sector in total expenditure 公营部门开支在总体开支中所占比率

relief 宽免；宽减

relief from double taxation 双重课税宽免

reminder 催缴单

remission 减免

remission of estate duty 减免遗产税

remittance 汇款

remittance advice 领款通知书remittance charge memo 汇费通知单remittance fee paid 汇费支出remittance fee received 汇费收入remittance overseas 海外汇款

re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率

renewal of a loan 借款重贷

renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单

renminbi yuan 人民币元

rent 租金

rent charge 租费

rent record 租金记录

rental income 租金收入

rental index 租金指数

rental return 租金收益

rent-free 免租

renunciation 放弃书

reorganization of capital 资本重组

reorganization of share capital 股本重组

repaid bill 已偿付库券

repayment 偿还；归还款项；退还税款

repayment capability 偿债能力

repayment of principal 偿还本金；还本

repeated borrower 重复借贷者；重复借款人

rephasing of expenditure 重新订定分期拨付开支的时间

replacement cost 重置成本；更新成本；迁建费用

replacement reserve 重置储备金；更新储备金

replenishment of funds 补充资金

repo security 回购抵押品

report of the securities review committee on the operation and regulation of the hong kong

securities industry 《香港证券业的运作及监察──证券业检讨委员会报告书》

report on the financial market review 《金融市场检讨报告》reporting accountant 申报会计师

reporting mechanism 申报机制

reporting system 汇报系统

representative capacity 代表身分

representative of a commodity dealer 商品交易商代表

representative office 代表办事处

republic national bank of new york 美国利宝银行

repurchase 购回

repurchase agreement 回购协议

repurchase transaction 购回交易

reputed owner 据称拥有人

required liquid capital 规定速动资金；规定流动资金

requisite book 必需的簿册

requisite voucher 必需的凭单

requisition 申请书；申报表；请购单

requisition for revenue stamps 购买印花申请书

re-registration 重新登记；重新注册

reschedule of payment 重新安排付款期限

rescue fund 储备金

research and planning division 数据研究及策划科〔香港联合交易所有限公司〕

resell 反售；转售

reserve 储备；准备金

reserve account 储备帐

reserve assets 储备资产

reserve balance as a percentage of government expenditure 储备结余在政府开支中所占的百分率

reserve capital 后备资本

reserve for bad debts 坏帐储备

reserve for contingencies 意外损失储备

reserve for exchange loss 汇兑损失储备

reserve fund 储备金；储备基金

reserve price 保留价格；最低价格

reserve ratio requirement 储备比率规定

reserved supplementary grant 备用追加补助金

reserves management department 储备管理部〔香港金融管理局〕

resettlement grant 转业补助金；迁置补助金

resident director 本地董事

residential mortgage 住宅按揭

residual acceptor of foreign exchange 外汇的最后承兑人

residual deficit 剩余赤字

residual method 余值法

residual method of valuation 余值估计法

residual payment 余款；剩余付款

residual supplier of foreign exchange 外汇的最后供应者

residual value 剩余价值；残余价值

residuary estate 剩余遗产

residue 剩余额；剩余财产

residue of expenditure 开支剩余额

resistance line 阻力线

resource allocation exercise 资源分配工作

resource allocation exercise for recurrent expenditure 经常开支资源分配工作

resource bid 资源申请

resource bureau 资源局

resources management unit 资源管理组〔经济局〕

responsible director 责任董事

restatement of account 重整帐目

restocking 补充存货

restricted auction 限制条件拍卖

restricted banking licence 有限制银行牌照

restricted licence bank 有限制牌照银行

restricted tender 局限性投标；“围内”投标

restriction notice 限制通知书

restrictive endorsement 限制背书

results announcement 业绩公布

retail banking 零售银行业务

retail business 零售业务

retail client “散户”；“散客”

retail dealer 零售商

retail deposit 零售存款

retail deposit interest rate 零售存款利率

retail interest rate 零售利率

retail investor “散户”投资者；个人投资者

retail market 零售市场

retail participation “散户”入市

retail price 零售价格

retail price index 零售价格指数

retained business 保留业务

retained earnings 留存收益

retained import 留用进口货物

retained profit 留存盈利

retention 保留额；自留额

retention money 保留金；保留款项

retention ratio 自留额比率

retirement scheme management category x business 退休计划管理第ｘ类业务

retirement schemes and insurance and bureau administration section 退休计划及保险及行政组〔财经事务局〕retiring partner 退出的合伙人

retiring trustee 退职受托人

retrocession 转分保

retrocession premium 转分保保费

retrocessionaire 转分保人

return 收益；回报率；报表；报税表

return of computerized payroll emoluments 计算机计算薪俸表格

return on assets 资产回报率

return on loans, advances and provisions 贷款、垫款及备付金申报表

revaluation 重估价值；升值

revaluation of rateable values 重估应课差饷租值

revaluation year 重估应课差饷租值年度

revenue 收入；收益；税收

revenue account 收入帐

revenue base 收入基数；收入基础

revenue collection 征税；收取税款

revenue department 税收部门；管理政府收入的部门

revenue estimates 收入预算

revenue from properties and investments 来自物业及投资的收入

revenue measure 征税措施；收入措施

revenue outturn 收入结算

revenue paper 税收文件

revenue policy 征税政策；收入政策

revenue proposal 征税建议；税收建议；收入建议

revenue shortfall 收入不足

revenue stamp 税收印花

revenue-earning department 赚取收入的部门

revenue-generating department 带来收入的部门

reversionary estate 复归产业权

reversionary interest 复归权益

review of companies ordinance consultancy report 《检讨香港公司条例顾问研究报告》

revised assessment 修订评税

revised estimates 修订预算

revised estimates of expenditure 修订开支预算

revised estimates of revenue 修订收入预算

revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计

revive 回升；复苏

revocable letter of credit 可撤销信用证

revocation 撤销

revocation of licence 撤销牌照

revolving fund 周转基金；循环基金

revolving letter of credit 循环信用证

revote 再拨款

reward 酬金

right of control 控制权

right of conversion into stock 兑换证券的权利

right of pre-emption 优先购买权

right of retainer 遗产保留权；财产保留权

right of retention 保留权

right to receive income from property 从财产收取入息的权利

right to rescind 撤销的权利

rights issue 供股〔上市方式〕；认股权发行；配售新股

rights issue prospectus 供股章程

ring 交易圈

ring out 平仓；经纪之间期货交易相互结算

rising price 价格上涨

risk 风险

risk adjustment 风险调整

risk assets 风险资产

risk assets ratio 风险资产比率

risk exposure 风险承担

risk management 风险管理

risk management guidelines for derivatives 《衍生工具风险

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会计专业词汇英语翻译

会计专业词汇英语翻译今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文专题栏目财经词汇文献专题财经词汇文献专题最新热门母亲节专题会计英语词汇漫谈（六）会计英语词汇漫谈（五）金融专业名词翻译（八）金融专业名词翻译（七）商务英语口语（十四）商务英语口语（十三）席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐体育英语——水上运动英语外贸常用词语和术语（五）外贸常用词语和术语（四）商务英语email高手如何询… 外贸常用词语和术语（三）外贸常用词语和术语（二）外贸常用词语和术语（一）外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30

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

金融英语词汇

常见银行英文词汇储蓄银行及金融机构会计经济政策金融债券 FORFAITING 储蓄(save) account number帐目编号depositor存户 pay-in slip存款单 a deposit form存款单 a banding machine自动存取机to deposit存款 deposit receipt存款收据private deposits私人存款certificate of deposit存单deposit book,passbook存折credit card信用卡 principal本金 overdraft,overdraw透支 to counter sign双签 to endorse背书 endorser背书人 to cash兑现 to honor a cheque兑付 to dishonor a cheque拒付 to suspend payment止付cheque,check支票 cheque book支票本 order cheque记名支票 bearer cheque不记名支票crossed cheque横线支票 blank cheque空白支票 rubber cheque空头支票cheque stub,counterfoil票根cash cheque现金支票 traveler's cheque旅行支票cheque for transfer转帐支票outstanding cheque未付支票canceled cheque已付支票

forged cheque伪支票 Bandar's note庄票，银票银行及金融机构(Banks and financial organizations) banker银行家 president行长 savings bank储蓄银行 Chase Bank大通银行 National City Bank of New York花旗银行 Hongkong Shanghai Banking Corporation汇丰银行 Chartered Bank of India,Australia and China麦加利银行 Banque de I'IndoChine东方汇理银行 central bank,national bank,banker's bank中央银行 bank of issue,bank of circulation发行币银行 commercial bank商业银行，储蓄信贷银行 member bank,credit bank储蓄信贷银行 discount bank贴现银行 exchange bank汇兑银行 requesting bank委托开证银行 issuing bank,opening bank开证银行 advising bank,notifying bank通知银行 negotiation bank议付银行 confirming bank保兑银行 paying bank付款银行 associate banker of collection代收银行 consigned banker of collection委托银行 clearing bank清算银行 local bank本地银行 domestic bank国内银行 overseas bank国外银行 unincorporated bank钱庄 branch bank银行分行 trustee savings bank信托储蓄银行 trust company信托公司 financial trust金融信托公司 unit trust信托投资公司 trust institution银行的信托部 credit department银行的信用部 commercial credit company(discount company)商业信贷公司（贴现公司）neighborhood savings bank,bank of deposit街道储蓄所 credit union合作银行 credit bureau商业兴信所

Datasheet中常用英语词汇翻译

Datasheet中常用英语词汇翻译序号英文术语中文术语 1 backplane 背板 2 Band gap voltage reference 带隙电压参考 3 benchtop supply 工作台电源 4 Block Diagram 方块图 5 Bode Plot 波特图 6 Bootstrap 自举 7 Bottom FET Bottom FET 8 bucket capcitor 桶形电容 9 chassis 机架 10 Combi-sense Combi-sense 11 constant current source 恒流源 12 Core Sataration 铁芯饱和 13 crossover frequency 交*频率 14 current ripple 纹波电流 15 Cycle by Cycle 逐周期 16 cycle skipping 周期跳步 17 Dead Time 死区时间 18 DIE Temperature 核心温度 19 Disable 非使能，无效，禁用，关断 20 dominant pole 主极点 21 Enable 使能，有效，启用 22 ESD Rating ESD额定值

23 Evaluation Board 评估板 24 Exceeding the specifications below may result in permanent damage to the device, or device malfunction. Operation outside of the parameters specified in the Electrical Characteristics section is not implied. 超过下面的规格使用可能引起永久的设备损害或设备故障。建议不要工作在电特性表规定的参数范围以外。 25 Failling edge 下降沿 26 figure of merit 品质因数 27 float charge voltage 浮充电压 28 flyback power stage 反驰式功率级 29 forward voltage drop 前向压降 30 free-running 自由运行 31 Freewheel diode 续流二极管 32 Full load 满负载 33 gate drive 栅极驱动 34 gate drive stage 栅极驱动级 35 gerber plot Gerber 图 36 ground plane 接地层 37 Henry 电感单位：亨利 38 Human Body Model 人体模式 39 Hysteresis 滞回 40 inrush current 涌入电流 41 Inverting 反相 42 jittery 抖动 43 Junction 结点 44 Kelvin connection 开尔文连接

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。

金融英语词汇表

unit one division of labor 劳动分工 commodity money 商品货币 legal tender 法定货币 fiat money 法定通货 a medium of exchange交换媒介 legal sanction法律制裁 face value面值 liquid assets流动资产 illiquidl assets非流动资产 the liquidity scale 流动性指标 real estate 不动产 checking accounts,demand deposit,checkable deposit 活期存款time deposit 定期存款 negotiable order of withdrawal accounts 大额可转让提款单money market mutual funds 货币市场互助基金 repurchase agreements 回购协议 certificate of deposits存单 bond 债券 stock股票 travelers'checks 旅行支票 small-denomination time deposits小额定期存款 large-denomination time deposits大额定期存款 bank overnight repurchase agreements 银行隔夜回购协议 bank long-term repurchase agreements 银行长期回购协议 thrift institutions 存款机构 financial institution 金融机构 commercial banks商业银行 a means of payment 支付手段 a store of value储藏手段 a standard of value价值标准 unit two reserve 储备 note 票据 discount贴现 circulate流通 central bank 中央银行 the Federal Reserve System联邦储备系统 credit union 信用合作社 paper currency 纸币 credit creation 信用创造 branch banking 银行分行制 unit banking 单一银行制

英语词汇学术语解释

.' Lexicology the is into linguistics, inquiring a branch of origins and meanings of words. Morphology different their and the : study of morpheme forms. Semantics the study of word meaning. ：Etymology: the study of the origin of words, and of their history and changes in their meaning. Stylistics : the study of the variation in language which is dependent on the situation in which the language is used and also on the effect the writer or speaker wishes to create on the reader or hearer Lexicography : the compiling of dictionaries. Synchronic study one or words at a : the study of word particular point in time. Diachronic study studies which to : an approach lexicology how a word (or words) changes over a period of time.

会计方面专业术语的英文翻译

会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销

amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费

bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员

常用金融英语词汇大全必备单词

常用金融英语词汇大全必备单词在英语的学习中，词汇量的积累无疑是很重要的，有关金融方面的英语单词你知道多少呢，下面是学习啦小编整理的一些常用金融英语词汇，希望对大家有帮助。常用金融英语词汇：H 合理预期 rational expectation 核心资本 core capital 合资企业 joint-venture enterprises 红利 dividend 宏观经济运营良好 sound macroeconomic performance 宏观经济基本状况 macroeconomic fundamentals 宏观调控 macroeconomic management(or adjustment) 宏观调控目标 macroeconomic objectives(or targets) 坏账 bad debt 还本付息 debt service 换汇成本 unit export cost;local currency cost of export earnings 汇兑在途 funds in float 汇兑支出 advance payment of remittance by the beneficiary's bank 汇率并轨 unification of exchange rates 活期存款 demand deposits 汇率失调 exchange rate misalignment 混合所有制 diversified(mixed)ownership 货币政策态势 monetary policy stance 货款拖欠 overdue obligations to suppliers 常用金融英语词汇：J 基本建设投资 investment in infrastructure 基本经济要素 economic fundamentals 基本适度 broadly appropriate 基准利率 benchmark interest rate

自考英语词汇学翻译精华整理

学习资料收集于网络，仅供参考 English Lexicology(英语词汇学) 1.English lexicology aims at investigating and studying the morphological structures of English words and word equivalents, their semantic structures, relations, historical development, formation and usages.英语词汇学旨在调查和研究英语单词和单词的等价物的形态结构,其语义结构、关系、历史发展、形成和用法。 2.English Lexicology is correlated with such linguistic disciplines as morphology(形态学), semantics(语义学), etymology(词源学),stylistics（文体论）and lexicography(词典学) Chapter 1--Basic concepts of words and vocabulary 1.Word（词的定义）: A word is a minimal free form of a language that has a given sound and meaning and syntactic function. (1)a minimal free form of a language (2)a sound unity (3)a unit of meaning (4)a form that can function alone in a sentence 词语是语言最小的自由形式，拥有固定的声音和意义以及句法作用。 2.Sound and meaning（声音与意义）: almost arbitrary, “no logical relationship between the sound which stands for a thing or an idea and the actual thing and idea itself”词语是一个符号，代表着世界上其他的事物。每种世界文化已经赞成一定的读音将代表一定的人，事，地方，特性，过程，行动，当然是在语言系统之外。这种象征性的联系几乎总是主观的，并且“在代表事物和思想的声音和实际的事物和思想之间没有法定关系” 3.Sound and form（读音和形式）:不统一的四个原因（1）the English alphabet was adopted from the Romans,which does not have a separate letter to represent each other内因是因为英语字母表采用罗马字母，罗马字母没有独立的字母代表每个读音，因此一些字母代表两个读音或者组合在一起发音。（2）the pronunciation has changed more rapidly than spelling over the years另一个原因是发音比拼写的变化快，在一些时候还拉开了距离。在最近五百年里，尽管口语发音已经出现了显著的变化，却没有相应的拼写变化。（3）some of the difference were created by the early scribes第三个原因是一些早期的书写员发明了一些不同。（4）the borrowings is an important channel of enriching the English vocabulary最后借词来了，这是丰富英语词汇的重要途径。（5）printing印刷已经变得非常普及。它有助于固定单词的拼写、standardization标准化使得拼写不容改变。、dictionary字典在拼写终结中得到好处。 —Old English,The speech of the time was represented very much more faithfully in writing than it is today. 古代英语中的口语比今天更忠实的代表书面语 —The written form of English is an imperfect representation of the spoken form。英语的书写是发音形式不完善的代表 4.What is vocabulary？（1）Total number of the words in a language一个语言的单词综合（2）Words used in a particular historical period 特殊历史时期使用的单词（3）All the words of a dialect，a book ，a discipline...某个方言，书籍，学科中的所有单词 5.Classification of English Words：英语词汇由所有种类的词汇组成。它们可以根据不同的标准或者不同的目的进行分类。 By use frequency:basic word stock&nonbasic vocabulary根据使用频率，单词可以分为基础词和非基础词。 By notion:content words&functional words可以根据概念分成实词和虚词