paddle 桨叶
pair force 偶力
pair interaction 偶相互酌
pair of element 运动副
pair potential 对势
pancaking 平坠
panel point 格点
parabolic creep 抛物线型蠕变
parabolic curve 抛物曲线
parabolic flow 抛物线型流
parabolic orbit 抛物线轨道
parabolic potential 抛物线型势
parabolic trajectory 抛物线轨道
parabolic velocity profile 抛物线速度剖面paraboloid of revolution 回转抛物面
parabrake 制动伞
paraclase 断层裂缝
paraelastic resonance 顺弹性共振
parallactic angle 视差角
parallactic shift 视差移动
parallel 平行的
parallel band 平行带
parallel chord truss 梯形桁架
parallel connection 并联
parallel coordinate system 平行坐标系
parallel coordinates 平行座标
parallel displacement 平行位移
parallel excitation 并励
parallel exis theorem 平行轴定理
parallel field of forces 平行力场
parallel flow 平行流
parallel flow turbine 轴两涡轮
parallel force 平行力
parallel force system 平行力系
parallel line 平行线
parallel motion 平行运动
parallel resonance 并联共振
parallel shift 平行位移
parallel stream 平行流
parallel structure 平行结构
parallel texture 平行织构
parallelepipedal deformation 平行六面体形变parallelism 平行性
parallelogram law 平行四边形定律parallelogram of forces 力平行四边形parallelogram of velocities 速度平行四边形parallelogram pendulum 平行四边形摆paramagnetic resonance phenomenon 顺磁共振现象
parameter 参量
parameter change 参量变换
parameter curve 参数曲线
parameter of velocity 速度参数parameter scattering 参量散射parameter transformation 参量变换parametric oscillation 参量振荡parametric resonance 参量共振parametron oscillation 变参管振荡parasite drag 寄生阻力
parasitic drag 寄生阻力
parasitic oscillation 寄生振荡
parasitic resonance 干扰共振
parasitics 寄生现象
parent metal 底层金属
paris formula 帕里斯公式
partial air force 空气动力导数
partial analysis 部分分析
partial coherence function 部分相干函数partial correlation 部分相关
partial cross section 部分截面
partial deformation 部分形变
partial diffusion coefficient 部分扩散系数partial energy 偏能
partial entropy 偏熵
partial equilibrium 部分平衡
partial excitation 部分激发
partial internal energy 偏内能
partial ionization 部分电离
partial load 部分负载
partial luminous flux 部分光通量
partial node 分节点
partial potential 偏势
partial pressure 分压
partial pressure grade 分压梯度
partial pulse 部分脉冲
partial resonance 部分共振
partial scattering cross section 部分散射截面partial vibration 部分振动
partial wave 分波
partial wave method 分波法
particle 粒子
particle acceleration 粒子加速
particle displacement 粒子位移
particle dynamics 质点动力学
particle flow 粒子流
particle momentum 粒子动量
particle size distribution 颗粒尺寸分布
particle trajectory 粒子轨道
particle wave function 粒子波函数particulate fluidization 散体连化partition 分离
partition law 分布律
partly dispersed shock 部分分散冲击pascal law 帕斯卡尔定律
paschen's law 帕邢定律
pass band 通带
pass band damping 通带衰减
passage 练
passage of front 锋面通过
passivation 钝化
passivation potential 钝化势
passive earth pressure 被动土压力passive gravitational mass 被动引力质量passive mass 被动质量
passive slip plane 被动滑移面
passive state 钝态
passivity 钝态
path amplitude 径迹幅度
path contraction 路径缩短
path inclination 轨道倾角
path length 路径长度
path line 轨迹
path time law 路径时间定律
pathway 轨道
pattern 图样
payload 有效载荷
payload ratio 有效载荷比
peak frequency deviation 频率最大偏差peak load 峰值载荷
peak output 最大功率
peak shear strength 峰值抗剪强度peak to peak amplitude 峰峰振幅
peak value 峰值
peculiar minor planet 奇特小行星peculiar motion 本动
pedestal 台
pedomechanics 土壤力学
peierls lattice force 佩尔斯点阵力peierls nabarro force 佩尔斯点阵力peierls potential 佩尔斯势
peierls stress 佩尔斯应力
pellicular water 薄膜水
pelton turbine 培尔顿水轮机
penalty function 罚函数
pendular motion 摆运动
pendular oscillation 摆振动
pendulum 摆
pendulum balance 摆秤
pendulum deflection 摆幅
pendulum effect 摆效应
pendulum governor 摆式蒂器
pendulum hardness 摆撞硬度
pendulum hardness test 摆撞硬度试验pendulum hardness tester 摆撞硬度试验机pendulum impact tester 摆式冲辉验机pendulum law 摆定律
pendulum manometer 摆式压力计pendulum motion 摆运动
pendulum suspension 摆式悬挂penetrant method 透过法
penetrating power 贯穿本领
penetration 浸透
penetration depth 浸透深度
penetration resistance 穿透阻力penstock 压力水管
percent consolidation 压密度percentage reduction of area 断面收缩率perch 杆
percolation 渗透
percolation coefficient 渗透系数percolation rate 渗透率
percolation velocity 渗透率
percussion 冲击
percussion test 冲辉验
perfect combustion 完全燃烧
perfect diffusion 完全扩散
perfect dislocation 全位错
perfect elasticity 完全弹性
perfect flexibility 完全挠性
perfect fluid 理想铃
perfect fluidity 理想怜性
perfect gas 理想气体
perfect overflow 完全溢流
perfect pendulum 单摆
perfect plasticity 完全塑性
perfect resonance 理想共振
perfect rigidity 完全刚性
perfectly elastic 完全弹性的
perfectly elastic body 完全弹性体perfectly elastic impact 完全弹性碰撞perfectly elastic material 完全弹性材料perfectly elastic torsion 完全弹性扭转perfectly inelastic collision 完全非弹性碰撞
perfectly inelastic impact 完全非弹性碰撞perfectly plastic 完全塑性的
perfectly plastic torsion 完全塑性扭转perfectly rigid body 完全刚体
perfectly smooth 完全光滑的
perforated plate 多孔板
perforation 钻孔
performance characteristic 性能特性曲线performance criterion 性能判据performance index 性能指标
pericenter 近中心点
perigean velocity 近地点速度
perigee 近地点
perigee altitude 近地点高度
perigee distance 近地点距离
perigon 周角
perihelic velocity 近日点速度
perihelion 近日点
perihelion passage 近日点通过perimeter 周边
period 周期
period of acceleration 加速时间
period of beat 拍频周期
period of braking 制动时间
period of oscillation 振荡周期
period of revolution 回转周期
period of vibration 振荡周期
periodic error 周期误差
periodic force 周期力
periodic function 周期函数
periodic law 周期律
periodic motion 周期运动
periodic orbit 周期轨道
periodic perturbation 周期扰动
periodic potential 周期势
periodic sinusoidal flow 周期正弦流periodic structure 周期性结构
periodic system 周期系
periodically changing potential 周期变化势periodicity 周期性
peripheral force 圆周力
peripheral speed 周缘速度
peripheral stress 周缘张力
peripheral tension 周缘张力
peripheral velocity 周缘速度permanence 永久性
permanent axis of rotation 稳定旋转轴permanent current 恒流
permanent deformation 剩余形变permanent elongation 永久伸长permanent hardness 永久硬度permanent load 持续负载
permanent set 残余形变
permanent wave 稳定波
permeability 渗透性
permeability coefficient 渗透系数permeability of the membrane 膜的渗透性permeability tensor 渗透率张量permeable layer 透水层
permeation 渗透
permeation pressure 渗透压
permeation rate 渗透速率
permissibility 容许度
permissible concentration 容许浓度permissible error 容许误差
permissible load 容许荷载
permissible overload 容许过载permissible stress 容许应力
permissible tolerance 容许公差perpendicular 垂直的
perpendicular band 正交带perpendicular force 正交力
perpendicular of incidence 入射法线perpendicular vibration 垂直振动perpendicularity 正交性
perpetual mobile 永动机
perpetual motion 永恒运动
perpetuum mobile 永动机
persistence length 持续长度
persistence of state 状态住留
persistence of velocity 速度住留
personal error 人为误差
perturbation 扰动
perturbation energy 微扰能
perturbation equation 微扰方程perturbation matrix 扰动矩阵perturbation method 微扰法
perturbation potential 扰动势perturbation theory 微扰理论
perturbed angular correlation 微扰的角关联perturbed motion 扰动运动
perturbing action 微扰酌
perturbing function 微扰函数
perturbing mass 扰动质量
perturbing vector 扰动矢量
phase 脉冲相位
phase acceleration 相位加速度
phase angle 相位角
phase boundary 相界
phase change 相变化
phase characteristic 相位特性
phase contour 等相线
phase cross over frequency 相位交界频率phase curve 相位曲线
phase diagram 相图
phase difference 相位差
phase displacement 相位移
phase distribution 相分布
phase equation 相位方程
phase equilibrium 相平衡
phase error 相位误差
phase frequency 相位频率
phase frequency curve 相频曲线
phase lag 相位滞后
phase locus 相位轨迹
phase noise 相位噪声
phase of oscillation 振荡相位
phase oscillation 相位振荡
phase resonance 相共振
phase response 相位响应
phase rotation 相位转动
phase rule 相律
phase space 相空间
phase space average 相空间平均
phase spectrum 相谱
phase stability 相位稳定性
phase trajectory 相轨迹
phase transformation 相位变换
phase velocity 相位速度
phase wave 相波
phase wavelength 相波长
phenomenon of turbulent fluctuation 湍燎落现象photodynamic effect 光动态效应
photoelastic coating method 光弹性涂层法photoelastic coefficient 光弹性系数photoelastic constant 光弹性常数
photoelastic fringe pattern 光弹性条纹图样photoelastic method 光弹性方法
photoelastic strain gage 光弹性应变计photoelastic stress pattern 光弹性应力图样photoelasticimetry 光弹性测量
photoelasticity 光弹性
photoplastic measurement 光塑性测量photoplasticity 光塑性
photoresonance 光共振photothermoelasticity 光热弹性
phreatic nappe 潜水面
phreatic surface 潜水面
physical 物理的
physical model 物理模型
physical nutation 物理章动
physical pendulum 物理摆
physical property 物理性质
physical similarity 物理相似
physical simulation 物理模拟
physico chemical mechanics 物理化学力学physics 物理学
pi theorem 定理
pick off 传感器
pick up 传感器
picture of flow 撂图
piercing 穿孔
piezocaloric coefficient 压热系数piezocaloric effect 压热效应piezoelectric effect 压电效应piezoelectric generator 压电振荡器piezoelectric material 压电材料piezoelectric oscillator 压电振荡器
piezoelectric resonator 压电共振器piezomagnetic effect 压磁效应piezomagnetic moment 压磁矩piezomagnetic tensor 压磁张量
piezometer 压电计
piezometric line 量压线
piezometric pressure 压力计压力
piezometric surface 量压面
piezotropic modulus of elasticity 压性弹性模数piezotropy 压性
pile 桩
pile driving test 打桩试验
pile foundation 桩基础
pile oscillation method 堆振荡法
pile oscillator 堆振荡器
pile up effect 堆积效应
pile up of pulses 脉冲成堆
pillar 柱
pillar load 柱负荷
pilot frequency 导频
pilot pulse 导频脉冲
pilot wave 导频波
pilotless 无人驾驶的
pin connected truss 铰接桁架
pin connection 螺栓连接
pin joint 铰结点
pin support 针状支承
pinch 箍缩
pinch effect 箍缩效应
pinch off effect 聚缩效应
pinching 箍缩
pinhole porosity 细缩孔率
piola kirchhoff stress tensor 皮奥拉基尔霍夫应力张量piola strain tensor 皮奥拉应变张量
pipe bender 弯管机
pipe connection 管连接
pipe diffusion 管中扩散
pipe flow 管道怜
pipe line 管路
pipe loss 管道损耗
pipe resistance 管道阻力
pipe under pressure 压力管
pipe wall 管壁
piping 设置管道
piston 活塞
piston engine 活塞发动机
piston flow 活塞流
piston flowmeter 活塞式量计
piston pressure 活塞压力
piston speed 活塞速率
pitch diameter 节径
pitch moment 俯仰力矩
pitching 俯仰
pitching angle 俯仰角
pitching moment coefficient 俯仰力矩系数pitot pressure 皮托压力
pitot static tube 皮托静压管
pitot tube 皮托管
pitting corrosion 坑蚀
pivot 枢轴
pivot friction 轴承摩擦
pivot journal 枢轴颈
pivot support 轴颈支座
pivoting 绕轴旋转
pivoting friction 转动摩擦
pivoting friction torque 转动摩擦力矩plan of transposition 变位图
planar junction 平面结
planar radius of inertia 平面惯性半径plane 平面
plane bearing 平面支承
plane coordinates 平面座标
plane couette flow 平面库爱特怜
plane cylindric wave 平面柱面波
plane elasticity 平面弹性
plane flow 平面怜
plane frame work 平面构架
plane lattice 平面点阵
plane mathematical pendulum 平面数学摆plane motion 平面运动
plane of deformation 形变平面
plane of discontinuity 间断面
plane of flexure 挠曲面
plane of flow 怜平面
plane of measurement 测量面
plane of oscillation 振荡平面
plane of polarisation 偏光面
plane of stratification 层理面
plane of symmetry 对称面
plane of the section 截面
plane of vibration 振动平面
plane parallel atmosphere 平面分层大气plane parallel motion 平面平行运动plane plasticity 平面塑性
plane poiseuille flow 平面泊肃叶怜plane problem 平面问题
plane strain 平面应变
plane stress problem 平面应力问题plane structure 平面结构
plane symmetry 平面对称
plane system 平面系
plane system of force 平面力系plane truss 平面桁架
plane wake 平面尾流
plane wave 平面波
plane wave expansion 平面波展开planetary configuration 行星组态planetary ellipsoid 行星椭球planetary orbit 行星轨道
planetary vorticity flux 行星涡通量planetary wave 行星波
planetary west wind drift 行星午漂流planetogenic vortex 形成行星的涡流planform 外形
planing boat 滑行艇
plaque 板
plasma 等离子体
plasma accelerator 等离子体加速器plasma balance 等离子体平衡plasma density 等离子体密度
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几个法律术语的翻译 挑选法院“Forum shopping”是英美法上的一个术语，系指利用国际民事管辖权的积极 冲突，从众多有管辖权的法院中选择一个最能满足自己诉讼请求的法院去起诉的行为。对于“Forum shopping”，我国学者中有“挑选法院”、“选购法院”、“择地行诉”和“竞择法院”等不同译法。对其具体含义，我国学者的普遍理解是“当事人选择于己有利的法院起诉，从而使对方蒙受不利”。当事人在不同国家（法域）提起诉讼，由于各国（法域）政治、文化、经济、法律传统方面的差异，冲突规范存在差别，其指引的实体法会有所不同，各国（法域）法院对于同一涉外民商事案件，就可能会作出不同的判决，因此，当事人为维护自己的利益，总是希望选择一个对自己最为有利的法院进行诉讼，当事人这种选择法院的行为与在集市上进行商品买卖时挑选物品极为相似，故称之为“挑选法院”更为恰当。 1.contract，现在多译为"合同"，我以为不分场合、不分情况一律译为"合同"是不妥的。因为我们中国人看见"合同"一词就想到一个书面的、写成一条一条的文件，可是contract一词的含义范围却要广泛得多。contract不限于书面的文件，口头上也可订contract，打电话也可以订contract，甚至于不说话也能订contract，例如在报摊上付钱买份晚报或买票搭乘公共汽车。contract就是有法律约束力的协议，只有较重要的contract 才采取书面形式。所以一般的、泛指的contract应当译"契约"，例如law of contract应当译"契约法"，较重要的、书面的contract才译"合同"，例如contract for the international sale of goods可以译"国际售货合同". 2.intellectual property，不知道当初为何译成"知识产权"，以后竟然以讹传讹广泛沿用至今，而且订入法律，实在可叹！这个词组不论按字面上译、按含义译都不能译"知识产权".intellectual一词根本没有"知识"的意思，它与"知识"是两个不同的概念。作为名词intellectual指"知识分子"，但是在intellectual property词组中intellectual显然是形容词而不是名词，何况"知识分子"与"知识"并不能划等号，即使退一万步对号入座地硬译，也只能译"知识分子产权"而不能译"知识产权".当然，译"知识分子产权"也是错的。从含义上看，何谓intellectual property？它是指对于智力劳动所创造的智力产品或智力成果的权利，主要包括版权、专利权、商标权等，所以应该译为"智力产权".我们的前辈严复曾说，"一名之立，旬月踟蹰"，我们今天对待译名何等需要那样的认真精神啊！译名宜慎重，不要随便译，使用现有的译名也该慎重，尤其不要随便跟着别人使用、传播错误的译名，应该抵制错误的译名！ 3.joint venture.这个术语译时要当心。因为按其原来的意思，是指短期的临时性的合伙，可是现在又常用来表示"合资企业、合营企业".所以翻译时要依据上下文及其他情况来判定该译"短期合伙"还是译"合营企业". 4.jurisdiction.除了管辖、管辖权、审判权、审判机构等释义外，还有一个释义，即"法域"或"法律管辖区域"，意思是自有一套法律制度的区域。一个国家可能是一个法域，如法国，也可能有许多法域，如美国的50个州每个州都是一个法域。"一国两制"，可以说是"一个国家、两个法域".
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
考博英语练习题 1. Daily nutrition, weight, and physical activities in the family will largely determine whether your children are _____ to children diabetes. A. likely B. susceptible C. influential D. Sustainable 2. The accusations we bring against others should be ____ ourselves; they should not ____ complacency and easy judgments on our part concerning our own moral conduct. A. denigration of.., exclude B. instructions to... equate C. parodies of... satirize D. warnings to... justify 【翻译练习】 1、英译汉参考译文 The researchers, from the University of North Carolina at Chapel Hill, say when people are living together they share behaviors, such as eating meals together and watching TV. The scientists also note that marriage provides a number of health benefits, including decreased cigarette smoking and lower mortality. 2、汉译英 举行的峰会可以促进六国之间的友好合作关系。 【参考答案】 1.B 【句子大意】每日汲取的营养成分，体重和在家锻炼很大程度上决定您的孩子是否容易患上儿童糖尿病。 【精析】likely“很可能的，合适的”；susceptible“易受影响的”；influential“有影响的，有势力的”；sustainable“可以忍受的，足可支撑的”；故选B项。 2.D 【句子大意】那些对他人的控告应该视为对我们自己的一个警告；我们不能够仅凭自身道德行径就有理由去妄下定论并且骄傲自满。 【精析】denigration of 诋毁，贬损；exclude排除，排斥；instructions教导，说明；equate使相等，视为平等；parodies of模仿，效仿；satirize讽刺，挖苦；Warnings to 警告；justify证明合法。根据原文，可根据第一句话，首先排除AC选项，对他人的控告不能是对自身的一种诋毁，或效仿。故选D项。 【翻译参考答案】 1、英译汉参考译文 北卡罗来纳大学教堂山分校(University of North Carolina at Chapel Hill)的研究人员说，两个人生活在一起就会一同行动，比如说一块儿吃饭看电视。科学家们还强调，婚姻会带来许多健康方面的好处，比如说少抽烟，死亡率也会降低。 2、汉译英参考答案 The Summit Sessions held in Shanghai could foster better relations and cooperation between the six counties. ===============================================================================
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。
法律英语翻译专业词汇 大全 This model paper was revised by LINDA on December 15, 2012.
equality of men and women, equality between [of] the sexes南昌市 Nanchang Municipality南京市 Nanjing Municipality南宁市 Nanning Municipality南平市Nanping Municipality南通市 Nantong Municipality脑外伤综合症 combined external head injuries年报 annual report年度账目 annual accounts宁波市 Ningbo
Municipality宁静的占有权 quiet possession宁夏回族自治区 Ningxia Hui Nationality Autonomous Region扭亏为盈 turn a loss-making enterprise into a profitable one扭曲金融分配 distorted allocation of financial resources纽约公约 New York Convention农村剩余劳动力 surplus rural labour农村信用社 rural credit cooperatives农副产品采购支出 outlays for agricultural procurement农工商联合企业 agro-industrial-commercial combines农垦区 land reclamation district农民集体 peasant collective农药残留物 pesticide residue农业部 Ministry of Agriculture农业发展银行 Agriculture Development Bank农业税agricultural tax农转非 rural residents become urban residents虐待 maltreat虐待罪 crime of abuse挪用公款 misappropriation of public funds殴打他人 assault 偶犯 casual offender排斥外在证据原则 parol evidence rule排除责任条款 exclusion clause排纷解讼 dissolution of disputes and litigation排他性的独占权exclusive monopoly right派生的分租人 derivative under-lessor派生的分租租契derivative under-lease判案理由 adjudicative reasons, grounds of judgment判处sentence判定 confirm判定债务人没有付款的誓章 affidavit of default on the part of the judgment debtor判决 judgment判决理据 grounds of judgment判决书 written judgment判决执行 enforcement of the judgment判刑 sentence泡沫经济bubble economy泡沫效应 bubble effect培育新的经济增长点 to tap new sources of economic growth赔偿 compensate赔偿金 compensation money赔偿损失 compensation for losses赔偿责任 liability to damages配股 allotment of shares, rationed shares配合饲料 compound/mix feed配偶 spouse配偶的父母 parents-in-law配套改革concomitant reforms配套人民币资金 local currency funding of批复 Reply批评教 育 re-education批准 approve, approval批准机关 approval authority批准文号
1.素质教育：Quality Education 2. EQ：分两种，一种为教育商数Educational quotient，另一种情感商数Emotional quotient 3. 保险业：the insurance industry 4. 保证重点指出：ensure funding for priority areas 5. 补发拖欠的养老金：clear up pension payments in arrears 6. 不良贷款：non-performing loan 7. 层层转包和违法分包：mutlti-level contracting and illegal subcontracting 8. 城乡信用社：credit cooperative in both urban and rural areas 9. 城镇居民最低生活保障：a minimum standard of living for city residents 10. 城镇职工医疗保障制度：the system of medical insurance for urban workers 11. 出口信贷：export credit 12. 贷款质量：loan quality 13. 贷款质量五级分类办法：the five-category assets classification for bank loans 14. 防范和化解金融风险：take precautions against and reduce financial risks 15. 防洪工程：flood-prevention project 16. 非法外汇交易：illegal foreign exchange transaction 17. 非贸易收汇：foreign exchange earnings through nontrade channels 18. 非银行金融机构：non-bank financial institutions 19. 费改税：transform administrative fees into taxes 20. 跟踪审计：foolow-up auditing 21. 工程监理制度：the monitoring system for projects 22. 国有资产安全：the safety of state-owned assets 23. 过度开垦：excess reclamation 24. 合同管理制度：the contract system for governing projects 25. 积极的财政政策：pro-active fiscal policy 26. 基本生活费：basic allowance 27. 解除劳动关系：sever labor relation 28. 金融监管责任制：the responsibility system for financial supervision 29. 经济安全：economic security 30. 靠扩大财政赤字搞建设：to increase the deficit to spend more on development 31. 扩大国内需求：the expansion of domestic demand 32. 拉动经济增长：fuel economic growth 33. 粮食仓库：grain depot 34. 粮食收购企业：grain collection and storage enterprise 35. 粮食收购资金实行封闭运行：closed operation of grain purchase funds 36. 粮食销售市场：grain sales market 37. 劣质工程：shoddy engineering
考博英语考前精选词汇突击 （H-I） hail n．雹子，v. 向…欢呼 halve vt．对分；平摊 ham n．火腿；(兽类的)后踝 hamper vt．阻碍,使困累,妨碍 handbook n．手册，便览，指南 handicap n．残疾；障碍 handout n．施舍物，救济品 handy a．手边的；便于使用的 a．方便的；便于使用的 hardy adj．耐寒的、强壮的 harmonious adj．和睦的,调和的,和谐的,协调的 harp n．竖琴 harsh adj．粗糙的,刺耳的,严厉的 hatch n．船舱盖 haughty adj．傲慢的，自大的https://www.doczj.com/doc/2118113451.html, haul vt．拖曳；拖运 haunt [hC:nt] vt. 常到，常去，(思想)萦扰，(鬼魅等)常出没于 n. 常到的地方 hazard n．危险 headlong adj．莽撞的；轻率的 headquarter v.以...为总部，设公司于 hearth n．壁炉地面；炉边 hearty a．衷心的；丰盛的 heater n．加热的人，加热器 heave v．用力拉，举 heaven n．天堂；天，天空 n．上帝，神 heighten vt．提高 hemisphere n．半球；半球地图 henceforth ad.今后，从今以后 herald vt．预报,宣布,传达,欢呼 herb n．草本植物；香草 herd n．兽群。v．聚集，放牧 （ＰＳ：The way to contact yumingkaobo TEL:si ling ling-liu liu ba-liu jiu qi ba ;QQ:wu si qi ling liu san ba liu er）hesitate vi．犹豫，踌躇；含糊 vi．含糊，支吾；口吃 hide n．兽皮 hike v．使高涨,拉起 n.提高，增加 hindrance n．妨碍，阻碍 hinge n．铰链，关键 hip n．臀部，髋；屋脊
会计方面专业术语的英文翻译 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 agreement 契约 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 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款