实用翻译常用词语
常用广告词语
产品远销英国、美国、日本、意大利和东南亚，深受消费者欢迎和好评
Our products are sold in Britain, America, Japan, Italy and South East Asia and well appreciated by their purchasers.
畅销全球selling well all over the world
典雅大方elegant and graceful
定型耐久durable modeling
方便顾客making things convenient for customers
方便群众making things convenient for the people; to suit the people's convenience
方便商品convenience goods
方便生活
bringing more convenience to the people in their daily life; providing amenities for the people; making life easier for the population
各式俱全wide selection; large assortment
顾客第一Customers first
顾客是我们的皇帝W e take customers as our Gods.
规格齐全 a complete range of specifications; complete in specifications
花样繁多 a wide selection of colors and designs
货色齐全goods of every description are available.
客商第一，信誉第一clients first, reputation first
款式多样 a great variety of models
款式活泼端庄vivid and great in style
款式齐全various styles
款式新颖attractive designs; fashionable(in) style; novel (in) design; up-to-date styling
款式新颖众多diversified latest designs
美观大方elegant appearance
美观耐用attractive and durable
品质优良，疗效显著，誉满全球，欢迎选购excellent quality, evident effect, good reputation over the world, orders are welcome.
品种多样numerous in variety
品种繁多great varieties
品种齐全complete range of articles; a great variety of
goods
让我们的商品走向世界Let our commodities go to the
world.
色彩鲜艳bright in color
色泽光润bright luster
色泽艳丽beautiful in colour
深受顾客欢迎W e have won praise from customers; to win warm praise from customers.
深受国内外客户的信赖和称誉to win a high admiration
and is widely trusted at home and abroad.
深受消费者的欢迎和好评to be highly praised and
appreciated by the consuming public
式样美观aesthetic appearance; attractive fashion
式样新颖大方modern and elegant in fashion
式样雅致elegant in style
式样众多in many styles
适合男女老幼四季穿着suitable for men and women of all ages in all seasons
外型大方elegant shape
享有声誉to win a high admiration
新品迭出new varieties are introduced one after another
行销世界to be distributed all over the world
以工艺精细、针法灵巧多样、图案典雅大方而闻名中外
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to be renowned both at home and abroad for exquisite workmanship, skillful knitting and elegant design
以用料讲究、图案新颖、色泽秀丽、工艺精湛而著称famous for selected materials, novel designs, delightful colors and exquisite workmanship
以质优原料，尺寸齐全，品种花样繁多而著称
famous for high quality raw materials, full range of specifications and sizes, and great variety of designs and colours
誉满中外to enjoy high reputation at home and abroad
在国际市场上享有盛誉to enjoy high reputation in the international market
造型美观attractive appearance; handsome appearance
质量第一，用户至上quality first, consumers first
种类繁多wide varieties
安心益气to make one feel at ease and energetic
包君健康keep you fit all the time
保健治病promoting health and curing diseases
保暖防风warm and windproof
补肝益肾，调和气血，益髓添精，强健筋骨，乌须黑发，驻颜养血
an enricher and nutrient for the liver and kidney, for improving blood circulation, beneficial to essential medulla, strengthening sinews and bones, preventing hairs from graying and helpful to retain complexion
补气，健脾，益精滋肾，祛风活血，强筋壮骨
good for energy and the spleen, beneficial to the sperm, nourishing the kidneys relieving rheumatism, activating blood circulation and strengthening sinews and bones
补血和气，壮腰强筋nourishing blood and adjusting spirit, strengthening waist and sinews
除湿散寒，祛风定痛relieving rheumatism, chills and pains 穿着舒适轻便comfortable and easy to wear
促进体质to invigorate health effectively
涤烦疗渴to clear out annoyance and quench thirst
冬暖夏凉cool in summer and warm in winter
芳香开窍，理气止痛removing obstruction, smoothing
circulation and stopping pains.
防病治病，延年益寿to prevent and cure diseases, and to have a long life.
富有浓厚诗情两画意rich in poetic and pictorial splendor 瑰丽多彩pretty and colorful
花色入时fashionable patterns
华丽臻美beautiful and charming
戒烟making people refrain from smoking
经久耐用durable in use; durable service
久享盛名with a long standing reputation
居家旅行，工矿必备之良药an indispensable sovereign
remedy for home, traveling, factories and mines.
老少良伴good companions for children as well as adults 历史悠久to have a long historical standing
男女老少皆宜suitable for men, women, and children
其功若神as effectively as a fairy does.
轻身延寿to reduce body weight and prolong life.
清火明目，怡神醒脑，帮助消化to produce an effect toward clear vision, refreshment, and digestion helping
清洁口腔cleaning the oral cavity.
清热润喉，止咳化痰，益气消哑
good for antipyretic and throat soother, curing cough and facilitating expectoration and relieving hoarseness
清晰突出clear and distinctive
祛风散寒，活血止痛relieving rheumatism and cold,
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invigorating blood circulation and stopping pains
染制精良meticulous dyeing processes
柔软轻盈soft and light
色彩夺目，迥然不俗colors are striking, yet not vulgar
色彩奇异大方in pain, fancy colors
色彩协调matching in color
色泽鲜艳可爱lovely luster
设计华丽luxuriant in design
手感舒适comfortable feel
提神，生津refreshing and enriching the saliva
条纹清晰clear-cut texture
消热止渴relieving heat and thirst.
消暑解热，明目怡神relieving heat and sunstroke, refreshing and beneficial to the eyes
颜色调和harmonious colors
益气强壮，延缓衰老bracing up the whole system and strengthening it, delaying senility
益气养阴，生津增液，补肺健脾supplement the vital energy and nourish yin, promote the production of body fluid and saliva
雍容华丽rich and magnificent
永不褪色fast color
优点出众outstanding features
质地考究superior (in) quality
质地优良fine quality
助消化，除油腻to help digest greasy food
按质论价fixing prices according to quality of products
包装多样diversified in packaging
包装牢固strong packing
包装美观牢固elegant and sturdy package
包装新颖美观fashionable and attractive packages
保温性强extremely efficient in preserving heat; good heat preservation
保险性强high safety
保质保量quality and quantity assured
备用详细目录，惠索即寄catalogues will be sent upon
request
备有各种款式的现货，任君挑选available in various
designs and specifications for your selection
备有塑料盒，便于安全保存 a plastic case is
compartmentalized for safe storage.
表面光泽lustrous surface
薄利多销volume large, profit small
不可退货without return
不惜工本spare no cost at any cost; at all costs; at any cost 采用先进技术和工艺to adopt advanced technology
采用最新设备和工艺with the most up-to-date equipment and techniques
操作简便easy and simple to handle
产品按质分等grade products according to quality
常饮绿茶，增进健康regular tea drinking improves your health
敞开供应sufficient supply; products are sold without
limitations; commodities are available without restriction 传送灵活to ensure smooth transmission
传统绣工精湛exquisite traditional embroidery art
大贱卖sale price; crazy price; terrific value; special buy 定牌包装packing of nominated brand
独特的民族风味to have a unique national style
多年使用，不出故障to assure years of trouble-free service.
防水、防震、防磁waterproof, shock-resistant and
antimagnetic
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防缩shrink-proof
防皱crease-resistance
富有弹性high resilience
工艺精良sophisticated technologies
供不应求in short supply; demand exceeding supply
光洁度高highly polished
回味隽永pleasant in after-taste
货源充足ample supply and prompt delivery
技术先进modern techniques
技艺精湛exquisite craftsmanship; fine craftsmanship
价格公道reasonable price; street price; moderate price
价格适中moderate at cost
价谦物美high quality and inexpensive; less expensive, high quality goods; high quality and low overhead
节日送礼之佳品ideal gift for all occasions
洁白纯正pure whiteness
洁白如玉jade white
洁白透明pure white and translucent
结构坚固sturdy construction; firm in structure
经久耐用structural durabilities
精打细算be shrewd in money matters; careful calculation and strict budgeting
居同类产品之魁首to rank first among similar products
具有传统风味特色distinctive for its traditional properties 具有中国风味possessing Chinese flavors
抗冲击强度高excellent in cushion effect
抗热耐磨strong resistance to heat and hard wearing
科学精制by scientific process
口味鲜美delicious in taste
快干drip-dry
买一送一buy one give one; buy one get one free
免烫non-ironing
能多次翻新can be repeatedly remolded.
您想购买中国土特产品吗？Do you want to buy some
Chinese native produce?
烹制简便convenient to cook
品质优良excellent (in) quality
清仓大拍卖clearance price
清货大减价big clearance sale
清香爽口pleasant to the palate
请君常购中国绿茶always buy Chinese green teas.
韧硬兼顾to have both the quality of tenacity and hardness 入口和醇mild and mellow
软硬适中neither too hard nor too soft
散热迅速rapid heat dissipation
色泽光洁，柔软防滑lustrous, soft and anti-slippery
色泽清澈limpid in sight
设计合理professional design
设计新颖modern design
生意兴隆driving a roaring trade
使用方便easy to use
使用极便utmost in convenience
使用寿命长久long performance life
岁末大减价year-end bargain sale
甜而不腻agreeable sweetness
外观色泽透明bright and translucent in appearance
外形永葆如新to ensure a like-new appearance indefinitely 维修简易easy to repair
味道纯正good taste
味鲜可口agreeable to taste
物价稳定price remains stable
夏季特别大减价special summer sale
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香浓可口aromatic character and agreeable taste
香气馥郁fragrant aroma
香气高雅elegant in smell
香味纯和pure and mild flavor
香味浓郁aromatic flavor; fragrant (in) flavor
性能可靠dependable performance
性能可靠reliable performance
性能无与伦比unequal in performance
性能优越superior performance
选材精良superior materials
选料讲究high quality materials
选料考究choice materials
沿用传统的生产方式with traditional methods
易于润滑easy to lubricate
用料精选carefully selected materials
用料上乘selected material
优质西瓜，消暑解渴top watermelons, quell summer thirst
制作精巧skilful manufacture
制作精巧perfect in workmanship
质量高，卫生严high standard in quality and hygiene
众所喜爱品尝之佳品delicacies loved by all
走时准确punctual timing
最新工工艺latest technology
做工讲究exquisite (in) workmanship
做工精细fine workmanship
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民事判决书翻译常用词汇归纳
民事判决书翻译常用词汇归纳 泛瑞翻译 （1）管辖（权）：jurisdiction 领事裁判权: consular jurisdiction. （准）对人管辖权: （quasic）jurisdiction in personal （准）对物管辖权：（quasic）jurisdiction in rem 属人管辖权：personal jurisdiction 属地管辖权：territorial jurisdiction . 由于各国对管辖权规定的不同，便很容易引起Selection of court 选择法庭的现象。（2）回避：withdrawal （3）当事人：party （4）诉讼代理人：agents ad litem （5）证据：evidence 举证责任—-证明责任burden of proof 取证evidence-finding 举证责任倒置Burden of proof in reverse 书证documentary evidence 物证material evidence （6）视听资料：audio-visual material （7）证人证言：testimony of witnesses
（8）当事人陈述：statements of the parties （9）鉴定结论：expert conclusions （10）勘验笔录：records of inspection （11）诉讼时效：Limitation of action （12）期间：time periods （13）送达：service （14）调解：conciliation （15）财产保全；property preservation （16）先予执行：advance execution （17）强制措施：compulsory measures specific performance 特定履行，强制执行（18）诉讼费用：litigation costs/fees （19）执行措施：execution measures
常用翻译词汇
一、组装、冲压、喷漆等专业词汇 Assembly line组装线 Layout布置图 Conveyer流水线物料板 Rivet table拉钉机 Rivet gun拉钉枪 Screw driver起子 Electric screw driver电动起子Pneumatic screw driver气动起子worktable 工作桌 OOBA开箱检查 fit together组装在一起 fasten锁紧(螺丝) fixture 夹具(治具) pallet栈板 barcode条码 barcode scanner条码扫描器 fuse together熔合 fuse machine热熔机 repair修理 operator作业员 QC品管 supervisor 课长 ME制造工程师 MT制造生技 cosmetic inspect外观检查 inner parts inspect内部检查 thumb screw大头螺丝 lbs. inch镑、英寸 EMI gasket导电条 front plate前板 rear plate后板 chassis 基座 bezel panel面板 power button电源按键 reset button重置键 Hi-pot test of SPS高源高压测试 V oltage switch of SPS 电源电压接拉键 sheet metal parts 冲件 plastic parts塑胶件 SOP制造作业程序 material check list物料检查表 work cell工作间 trolley台车 carton纸箱 sub-line支线 left fork叉车QC Section品管科 stamping factory冲压厂 painting factory烤漆厂 molding factory成型厂 common equipment常用设备 uncoiler and straightener整平机 punching machine 冲床 robot机械手 hydraulic machine油压机 lathe车床 planer |'plein |刨床 miller铣床 grinder磨床 driller??床 linear cutting线切割 electrical sparkle电火花 welder电焊机 staker=reviting machine铆合机 position职务 president董事长 general manager总经理 special assistant manager特助 factory director厂长 department director部长 deputy manager | =vice manager副理 section supervisor课长 deputy section supervisor =vice section superisor副课长 group leader/supervisor组长 line supervisor线长 assistant manager助理 to move, to carry, to handle搬运 be put in storage入库 pack packing包装 to apply oil擦油 to file burr 锉毛刺 final inspection终检 to connect material接料 to reverse material 翻料 wet station沾湿台 Tiana天那水 cleaning cloth抹布 to load material上料 to unload material卸料 to return material/stock to退料 scraped |'skr?pid|报废 scrape ..v.刮;削 deficient purchase来料不良 manufacture procedure制程 deficient manufacturing procedure制程 不良 oxidation |' ksi'dei n|氧化 scratch刮伤 dents压痕 defective upsiding down抽芽不良 defective to staking铆合不良 embedded lump镶块 feeding is not in place送料不到位 stamping-missing漏冲 production capacity生产力 education and training教育与训练 proposal improvement提案改善 spare parts=buffer备件 forklift叉车 trailer=long vehicle拖板车 compound die合模 die locker锁模器 pressure plate=plate pinch压板 bolt螺栓 name of a department部门名称 administration/general affairs dept总务 部 automatic screwdriver电动启子 thickness gauge厚薄规 gauge(or jig)治具 power wire电源线 buzzle蜂鸣器 defective product label不良标签 identifying sheet list标示单 screwdriver holder起子插座 pedal踩踏板 stopper阻挡器 flow board流水板 hydraulic handjack油压板车 forklift叉车 pallet栈板 glove(s)手套 glove(s) with exposed fingers割手套 thumb大拇指 forefinger食指 midfinger中指 ring finger无名指 little finger小指 band-aid创可贴 iudustrial alcohol工业酒精 alcohol container沾湿台 head of screwdriver起子头 sweeper扫把 mop拖把 vaccum cleaner吸尘器 rag 抹布 garbage container灰箕
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
常见翻译词汇(专题篇)
六级翻译词汇经济篇： 宏观经济macro economy 社会主义市场经济socialist market economy 知识经济knowledge economy 网络经济Internet-based economy 经济规律law of economy 大规模生产mass production 生产力productive forces 生产关系relations of production 公有制public ownership 私有制private ownership 国有企业state-owned enterprises (SOEs) 私营企业private business 民营企业privately-run business 中小企业small and medium enterprises (SMEs) 连锁企业franchise / chain business 国民生产总值Gross National Product (GNP) 国内生产总值Gross Domestic Product (GDP)
实际增长率growth rate in real terms 年均增长率average growth rate per annum 可持续增长sustainable growth 经济效益economic returns 投资回报率rate of return on investment 衰退recession 宏观调控macro control 提高经济效益enhance economic performance 扭亏为盈turn a loss-making business into a profitable one 优化经济结构optimize economic structure 扩大内需expand domestic demand 国计民生national interest and people’s livelihood 经济特区special economic zones “十二五规划“ the 12th Five-Year Plan for National and Economic and Social Development 风险投资venture investment 经济繁荣economic boom
广告英语翻译常用词语
广告英语翻译常用词汇 产品远销英国、美国、日本、意大利和东南亚，深受消费者欢迎和好评Our products are sold in Britain, America, Japan, Italy and South East Asia and well appreciated by their purchasers. 畅销全球 selling well all over the world 典雅大方 elegant and graceful 定型耐久 durable modeling 方便顾客 making things convenient for customers 方便群众 making things convenient for the people; to suit the peo ple's convenience 方便商品 convenience goods 方便生活 bringing more convenience to the people in their daily life; prov iding amenities for the people; making life easier for the popula tion 各式俱全 wide selection; large assortment
顾客第一 Customers first 顾客是我们的皇帝 We take customers as our Gods. 规格齐全 a complete range of specifications; complete in specific ations 花样繁多 a wide selection of colours and designs 货色齐全 goods of every description are available. 客商第一，信誉第一 clients first, reputation first 款式多样 a great variety of models 款式活泼端庄 vivid and great in style 款式齐全 various styles 款式新颖 attractive designs; fashionable(in) style; novel (in) de sign; up-to-date styling 款式新颖众多 diversified latest designs 美观大方 elegant appearance 美观耐用 attractive and durable 品质优良，疗效显著，誉满全球，欢迎选购 excellent quality, evident effect, good reputation over the world, orders are welcome. 品种多样 numerous in variety 品种繁多 great varieties 品种齐全 complete range of articles; a great variety of goods
大学英语六级翻译常用词汇
大学英语六级翻译常用词汇：经济类 中国经济 总需求 aggregate demand 总供给 aggregate supply 企业文化 corporate/entrepreneurial culture 企业形象 corporate image (Cl); enterprise image 跨国公司 cross-national corporation 创业精神 enterprising spirit; pioneering spirit 外资企业 foreign-funded enterprise 猎头公司head-hunter 假日经济 holiday economy 人力资本human capital 航空和航天工业aerospace industry 飞机制造工业aircraft industry 电子工业 electronic industry 汽车制造工业 car industry 娱乐业 entertainment industry 信息产业 information industry 知识密集型产业 knowledge-intensive industry 国有大中型企业 large and medium-sized state-owned enterprises 轻工业 light industry 博彩业 lottery industry 制造业 manufacturing industry 垄断行业 monopoly industries 市场多元化 market diversification 市场经济 market economy 市场监管 market supervision 购买力 purchasing power 熊市 bear market 牛市 bull market 城镇化 urbanization 房地产 real estate 首付 down-payment 业主 home owner 个人购房贷款 individual housing loan
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。
英语四级翻译常用词汇及基本句型
英语四级段落翻译常用词汇：中国历史与文化 京剧Peking opera 秦腔Qin opera 功夫Kungfo 太极Tai Chi 口技ventriloquism 木偶戏puppet show 皮影戏shadowplay 折子戏opera highlights 杂技acrobatics 相声witty dialogue comedy 刺绣embroidery 苏绣Suzhou embroidery 泥人clay figure 书法calligraphy 中国画traditional Chinese painting 水墨画Chinese brush painting 中国结Chinese knot 中国古代四大发明the four great inventions of ancient China 火药gunpowder 印刷术printing 造纸术paper-making 指南针the compass 青铜器bronze ware 瓷器porcelain; china 唐三彩tri-color glazed pottery of the Tang Dynasty 景泰蓝cloisonne 秋千swing 武术martial arts 儒家思想Confucianism 儒家文化Confucian culture 道教Taoism 墨家Mohism 法家Legalism 佛教Buddhism 孔子Confucius 孟子Mencius 老子Lao Tzu 庄子Chuang Tzu 墨子Mo Tzu 孙子Sun Tzu 象形文字pictographic characters 文房四宝（笔墨纸观）the Four Treasures of the Study (brush, ink stick, paper, and ink stone) 《大学》The Great Learning
翻译常用词汇
翻译常用词汇 高枕无忧resting without worries 史无前例unprecedented in the history 不可一世a conquering hero 毫不示弱equally firmly 量体裁衣to act according to actual circumstances 一刀两断to cut it clean 与虎谋皮to ask a tiger for its skin 六亲不认to disown all one’s relatives and fri ends 英雄本色the true quality of a hero 英雄所见略同Great minds think alike. 每逢佳节倍思亲On festive occasions more than ever we think of our dear ones faraway. 上有好，下必有其焉。What the superior loves, his inferiors will be found to love exceedingly.大江东去，浪淘尽，千古风流人物。The Great River flows to the east: Its waves have washed away all the men of untrammeled spirit of a thousand ages. 上兵伐谋，其次伐交。What is supremely important in war is to attack the enemy’s strategy. Next best is to disrupt his alliances. 问君能有几多愁，恰似一江春水向东流。I wonder how many sorrows you have. They are exactly like the Yangtze River unceasingly flowing eastward in spring. 千呼万唤始出来，犹抱琵琶半遮面。Only after a thousand entreaties does she appear. Her face half hidden behind the guitar (pipa) in her arms. 吃得苦中苦，方为人上人。Only if you can stand the hardest of hardships can you hope to rise in society. 是非经过不知难You never know how hard a task is almost until you have done it yourself. 满招损Pride goes before a fall. / Pride spells failure. 适可而止Bind the sack before it be full. 好汉做事好汉当A true man has the courage to accept the consequences of his own actions.知己知彼，百战不殆。To know one’s and the enemy’s situation ensures victory. 牵扯之覆，后车之鉴。The overturned car ahead is a warning to the ones behind. 山雨欲来风满楼The wind sweeping through the tower heralds a rising storm in the mountains. 是故学然后知不足，教然后之困。Therefore, to learn makes us realize our deficiency, and to teach makes us know the difficulties. 人尽其才、地尽其利、物尽其利、货畅其流。Our human, land and material resources should be used to the best advantage, and our goods should be in good circulation. 父母有抚养教育未成年子女的义务，成年子女有赡养扶助父母的义务。Parents have the duty to rear and education their children who are minors, and children who have come of age have the duty to support and assist their parents. 中华人民共和国公民有劳动的权利和义务。Citizens of the P eople’s Republic of China have the right as well as the duty of work. 各民族公民都有用本民族语言文字进行诉讼的权利。Citizens of all nationalities have the right to use the spoken and written languages of their own nationalities in court proceedings.