一．登录日记账P14.P17
Record the following entries in the general journal for Stephens Cleaning Company:
(a)Invested $10000 cash in the business
(b)Bought office furniture for $2000
(c)Bought equipment of $6000 on account
(d)Received $2200 in cleaning income
(e)Paid a quarter of the amount that is owed on the equipment
(a)Cash 10000
Stephens, Capital 10000
(b)Office Furniture 2000
Cash 2000
(c)Equipment 6000
Accounts payable 6000
(d)Cash 2200
Cleaning Income 2200
(e)Accounts payable 1500
Cash 15000
1。登录日记账p14.p17
记录斯蒂芬斯清洁公司的一般日记中的下列条目：
1）在该业务上投资10000美元的现金
（2）为2000美元购买的办公家具
（3）购买6000元的设备
（4）在清洁收入中获得2200美元
（5）支付所欠设备的四分之一的金额
（1）现金10000
斯蒂芬斯，首都10000
（2）办公家具2000
现金2000
（3）设备6000
应付账款6000
（4）现金2200
清洗收入2200
5）应付账款1500
现金15000
二．应收票据及利息收回核算及会计分录P37.P38 Let’s take for instance the information in Example 2.8 (The next day, on February 9, Dickson Hunter issued a note on Ted Lott to replace the debt he owed.) Suppose Dickson Hunter’s note was conditioned for 90 days with an annual interest rate of 10%. Then Ted had to calculate:
Duration of Note:
Days remaining in Feb. 19(28-9=19)
Days in Mar. 31
Days in April 30
Days in May + 10
Total days 90
Interest of Note:
Interest =Note Value *Interest Rate *Duration
=550*10%*90/360
=13.75
On the maturity date, Ted’s book entry would be:
May 10
Cash 563.75
Notes Receivable 550
Interest Income 13.75
Assume that on March 14, Farm Land Products received a 12% ,30-day note from the customer, J.Halsted, in settlement of the existing account receivable of $1500. Journalize the entry for this transaction and the collection on the maturity date.
Cash =1500*(1+12%/12)=1515
Mar. 14
Notes receivable 1500
Accounts receivable 1500
Apr. 13
Cash 1515
Notes Receivable 1500
Interest Income 15
2。应收票据及利息收回核算及会计分录p37.p38
让我们举个例子例2.8中的信息（下一天，2月9日，迪克森猎人发出注意特德洛特代替他所欠的债。）假设迪克森猎人的注意是有条件的90天，年利率为10%。然后泰德不得不计算：
注意持续时间：
剩下的日子在2月19日（28-9 = 19）
3月31日天
4月30日天
5月10日
总的90天
票据利息：
利息=票据价值*利率*持续时间
= 550 * 360 * 90 / 10%
= 13.75
在到期日，泰德的书将是：
5月10日
现金563.75
应收票据550
利息收入13.75
假设3月14日，农场土地的产品获得了12%、30天注意从顾客、J.霍尔斯特德，在现有的1500美元的应收账款结算。分录录入此交易和收藏在到期日。
现金= 1515 *（12 + 12% / 1）= 1500
3月14日
应收票据1500
应收账款1500
4月13日
现金1515
应收票据1500
利息收入15
三．销货成本及期末存货会计核算P39
For inventory taking, let’s assume that Whitman Company purchased inventory , lawn mowers, for $8000 when it was established on March 1. In its operation during the month, Whitman purchased inventory $20000, the balance on March 31 was $12000. But on March 31, Whitman purchased another lot of inventory, $1000. Inventory was then shown as follow:
Beginning inventory $8000
Net purchases 21000(20000+1000)
Cost available for sale 29000
Ending inventory 13000(12000+1000)
Cost of goods sold $16000
If on March 31, the end of the month , the additional $1000 is not counted, cost of goods sold will be $1000 higher, and gross revenue and next income will be understated by $1000
3。销货成本及期末存货会计核算P39
清查，让我们假设怀特曼公司购买库存，割草机，为8000美元时，它成立于3月1日。在其运营的一个月内，怀特曼购买的库存为20000美元，3月31日的余额为12000美元。但在3月31日，怀特曼购买了另一个大量的库存，1000美元。库存，然后显示如下：
开始库存8000美元
网购21000（20000 + 1000）
成本可供出售29000
期末库存13000（12000 + 1000）
商品销售成本16000美元
如果在3月31日，这个月底，另外的1000元不算，销售成本将高出1000美元，而总收入和未来收入被低估了1000美元
四．赊销账款及收回会计分录P34
On February 8 after Ted Lott provided law services to a client, Dickson Hunter Co., he received from the client a promise of paying $550 for the law service. So the entry would be:
Feb. 8
Accounts Receivable 550
Fees Income 550
The next day, on February 9, Dickson Hunter issued a note to Ted Lott to replace the debt he owed. The entry in Ted’s book was as follows:
Notes Receivable 550
Accounts Receivable 550
4赊销账款及收回会计分录P34。
在泰德洛特提供了法律服务客户2月8日，迪克森猎人有限，他收到客户承诺支付550美元的法律服务。因此，该条目将是：
2月8日
应收账款550
手续费收入的550
2月9日的一天，，迪克森猎人发出照会Ted Lott代替他所欠的债。在泰德的书的条目如下：
应收票据550
应收账款550
五．直线及单位产量折旧核算P48 P54
For illustration, let’s assume that Lot Law Firm, on Feb.26 , buys 5 computers for its clerical use. The computers cost $20000, each at $4000, and are estimated a 4-year useful life, with total residual value of $2500, each at $500. With the above formula, the annual of depreciation expense is calculated as:
Annual Depreciation Expense= ($20000-$2500)/4=$4375
The entry to record the straight –line depreciation each year is :
Depreciation Expense 4375
Accumulated Depreciation ,computers 4375
为了便于说明，我们假设很多法律公司，2月26日，买5台电脑使用的文书。电脑成本20000美元，每4000美元，预计4年的使用寿命，以2500美元的总剩余价值，每个500美元。用上述公式计算，折旧费用的年度计算为：
年度折旧费用=（20000美元- 2500美元）/ 4 = 4375美元
记录的直线折旧每年的条目是：
折旧费用4375
累计折旧，计算机4375
Depreciation Expense is reported on the income statement. Accumulated Depreciation is reported on the balance sheet. Book value is the difference between the original cost and Book value is the accumulated depreciation, as is known in the balance sheet of the first year:
Fixed Assets
Computers $20000
Less: Accumulated Depreciation 4375
Book value $15625
折旧费用报告在损益表上。资产负债表上的累计折旧。账面价值是原始成本与账面价值之间的差额，是累计折旧，如在资产负债表上所知的第一年：
固定资产
电脑20000美元
减：累计折旧4375
账面价值15625美元
To illustrate, assume on feb.28, the last day of February, Ted Lott bought on account a van of $25000 for his business travel. The van was expected to run for a total of $5000 miles , with a salvage value of $1000. With the units-of-production depreciation method, if the van was driven 11000 miles during the first year, the depreciation expense for the first year would be calculated as:
Current Year’s Depreciation Expense=($25000-$1000)/50000 miles *11000 miles
=$5280
The entry to record the units-of- production depreciation method was: Depreciation Expense 5280
Accumulated Depreciation 5280
举例说明，假设2月28日，二月的最后一天，泰德洛特买在解释他的商务旅行车25000美元。预计这辆车总共跑了5000英里，总价值为1000美元。与生产单位的折旧方法，如果面包车驱动11000英里，在第一年，第一年的折旧费用将计算为：
本年度的折旧费用=（25000美元- 1000美元）/ 50000英里* 11000英里
= 5280美元
记录单位的生产折旧法是：
折旧费用5280
累计折旧5280
：
一
Crown Taxi Company purchased a used car on July 1, 2005, for $15000. The estimated life of the car was 4 years or 104000 miles, and its salvage value was estimated to be $2000. The car was driven 9000 miles in 2005 and 2700 miles in 2006. Calculate the amount of depreciation expense for 2005 and 2006, using (a) the straight-line method, and (b) units-of-production method.
(a)Straight-line Method:
Annual Depreciation Expense=($15000-$2000)/4=$3250
Depreciation Expense for year 2005=$3250/2(half a year)
=$1625
Depreciation Expense for year 2006=$3250
(b)Units-of-production Method:
Depreciation Expense year 2005=($15000-$2000)/104000 miles*9000 miles
=$1125
Depreciation Expense year 2006=($15000-$2000)/104000 miles*27000 miles
=$3375
皇冠出租汽车公司于2005年7月1日购买了一辆二手车，售价为15000美元。估计这辆车的寿命是4年或104000英里，它的打捞价值估计为2000美元。这辆车是在2005英里，在9000英里和2700英里的2006。计算折旧费用的金额为2005和2006，使用（a）直线法，和（b）单位的生产方法。
（1）直线法：
年度折旧费用=（15000美元- 2000美元）/ 4 = 3250美元
年折旧费用为2005 = 3250美元/ 2（半年）
= 1625美元
年折旧费为2006 = 3250美元
（2）生产单位法：
折旧费用为2005 =（15000美元- 2000美元）/ 104000英里* 9000英里
= 1125美元
折旧费用为2006 =（15000美元- 2000美元）/ 104000英里* 27000英里
= 3375美元
六．债券折价发行会计分录P71
Assume that Wason Corporation’s proceeds from the issuance of the bonds were $342000 on January 1, 2007, 5% lower than its face value. The entry to record the issuance at a discount value would be:
2007
Jan.1
Cash 342000
Discount on Bonds 18000($360000*5%)
Bonds Payable 360000
6。债券折价发行会计分录P71
假设在公司收益的债券发行是2007年1月1日的342000美元，低于其票面价值的5%。记录本次发行以折扣价的条目将是：
二千零七
1
现金342000
债券折价18000（360000美元* 5%）
应付债券360000
七．合伙企业损益分配的会计核算
Assume that L&L Co. had net income of $88000 during the first month’s operation. Their partnership agreement stated that the percentage distributed to Ted an Colin Lambert should be 60% an 40%, respectively. The calculation was shown as follows: Lott($88000*60%) $52800
Lambert($88000&40%) $35200
$88000
The closing entry to show the distribution was:
2007
Mar.31
Income Summary 88000
Ted Lott, Capital 52800
Colin Lambert, Capital 35200
7。合伙企业损益分配的会计核算
假设在第一个月的运作中，L & L公司的净收入为88000美元。他们的合伙协议表示，百分比分布特德柯林兰伯特的应该是60%和40%，分别。计算结果如下：
洛特（88000美元×60%）52800美元
兰伯特（88000美元40%）35200美元
88000美元
显示分发的结束条目：
二千零七
mar.31
收益汇总88000
泰德洛特，资本52800
柯林兰伯特，资本35200
To illustrate how ratios based on beginning capital balances work, the calculation goes: (1) total partner’s equity ;(2)calculate each partner’s capital ratio; (3) then divide each partner’s income distribution by the ratio. Take L&L Co. for example.
(1)$479000+$50000=$97900
(2)Beginning Capital Balances Beginning Capital
Balance Ratios
Ted Lott $47900 $47900/$97900=49% Colin Lambert $50000 $50000/$97900=51% (3)Income distribution is calculated:
Ted Lott $88000*49%=$43120
Colin Lambert $88000*51%=$44880
要说明如何基于开始资本余额的比率工作，计算：（1）总合伙人的权益；（2）计算每个合伙人的资本比率；（3）然后除以每个合伙人的收入分配比例。以L公司为例。
（1）479000元+ 50000元= 97900元
（2）开始资本平衡开始资本平衡比率
泰德洛特47900美元47900美元/ 97900美元= 49%
柯林兰伯特50000美元50000美元/ 97900美元= 51%
（3）计算收入分配：
泰德洛特$ 88000 * 49% = 43120美元
柯林兰伯特$ 88000 * 51% = 44880美元
Suppose that both partners of L&L Co. agreed that salaries of $2000 be given to Lott and $18000 to Lambert , the balance of to be divided equally. The calculation would be :
Lott Lambert totals
Salaries $20000 $18000 $38000 Balances 25000 25000 50000
Totals $45000 $43000 $88000
And entry to record the distribution would be:
Income summary 88000
Lott, Capital 45000
Lambert, Capital 43000
假设该公司同意2000美元的薪水给洛特和18000美元的兰伯特双方，平衡是均分。计算将是：
洛特兰伯特总计
薪酬20000美元18000美元38000美元
结余25000 50000 25000
总计45000美元43000美元88000美元
和记录的分布将是：
收益汇总88000
洛特，资本45000
兰伯特，资本43000
Assume that each partner of L&L Co. was to receive 15% interest on his capital balance, the remaining net income was to be shared equally. The calculations would be:
Lott Lambert totals
Interests $7185 $7500 $14685 Balances 36657.5 36657.5 73315
Totals $43842.5 $44157.5 $88000
假设L公司的每一个合作伙伴是获得他的资本余额的15%的利息，剩余的净收入是平等的。计算将是：
洛特兰伯特总计
利益7185美元7500美元14685美元
结余36657.5 73315 36657.5
总计43842.5美元44157.5美元88000美元
Using the information in Example above two and assuming that the remaining is distributed equally, the calculation is as follows:
Lott Lambert totals
Interest on investment $7185 $7500 $14685
Salaries 20000 18000 38000
27185 25500 52685
Balances 17657.5 17657.5 35315
$44842.5 $43157.5 $88000
使用上面的例子中的信息，并假设其余的是均匀分布的，计算如下：
洛特兰伯特总计
利息投资7185美元7500美元14685美元
薪酬18000 38000 20000
27185 25500 52685
结余17657.5 35315 17657.5
44842.5美元43157.5美元88000美元
Adam , Bill and Carl have capital balances of $30000, $25000 and $20000, respectively. Adam devotes three-fourth-time; Bill , half time; and Carl, one-fourth time. Calculate their distribution of net income of $37500 if income is divided (a)in the ratio of capital investment ;(b) in the ratio of time worked.
(a)Total capital is $75000. Therefore:
Adam ($30000/75000)*$37500=$15000
Bill ($25000/ $75000) *$37500=$12500
Carl ($20000/ $75000) *$37500=$10000
Net Income $37500
(b)The ratio is 3:2:1, Therefore:
Adam 3/6*$37500=18750
Bill 2/6$37500=12500
Carl 1/6$37500=6250
Net Income $37500
亚当，比尔和卡尔有30000美元的资金余额，25000美元和20000美元，分别。亚当用了四分之三次；比尔，一半时间；和卡尔四分之一次。计算他们的净收入分配37500美元，如果收入分（A）的比例资本投资；（b）在工作时间的比例。
（1）总资本为75000元。因此：
亚当（75000美元/ 30000）* 37500美元= 15000美元
比尔（25000美元/ 75000美元）×37500美元= 12500美元
卡尔（20000美元/ 75000美元）* 37500美元= 10000美元
净收入37500美元
（2）比为3:2:1，因此：
亚当3 / 6 * 18750美元= 37500
比尔2 / 6 37500美元= 12500
卡尔1 / 6 $ 37500 = 6250
净收入37500美元
八．股票发行的会计分录P98 P105
To illustrate, we assume that Whitman Company was approved to incorporate. So on March 1 Whitman Company issued 80000 shares of $10 par common stock for $25 per share. The entry to record the stock issuance would be:
Cash (8000 shares *$25) 2000000
Common Stock (80000 shares *$10par value) 800000
Additional Paid-in Capital, Common Stock(80000 shares*$15) 1200000
If the par value stock was preferred stock, the entry would be:
Cash (8000 shares *$25) 2000000
Preferred Stock (80000 shares *$10par value) 800000
Additional Paid-in Capital, Preferred Stock(80000 shares*$15) 1200000 Carey Corporation , organized on July 1 with an authorization of 10000 shares of common and preferred stock, respectively. If the corporation issues 8000 shares at $40 par value for cash and 1000 share of 10% preferred stock at 100par, make a journal entry to record the stockholders’ investment and receipts of cash.
Cash 420000
Common Stock 320000
Preferred Stock 100000
8股票发行的会计分录P98 P105。
为了说明，我们假设怀特曼公司被批准纳入。因此，在3月1日，怀特曼公司发行了80000股面值为10美元的普通股，每股25美元。记录股票发行的记录将是：
现金（8000股* 25美元）2000000
普通股（80000股，价值800000美元10par）
额外的支付在资本，普通股（80000股* 15美元）1200000
如果面值的股票是优先股，该条目将是：
现金（8000股* 25美元）2000000
优先股（80000股，价值800000美元10par）
额外的支付资本，优先股（80000股* 15美元）1200000
卡蕾公司，在7月1日举办了一个10000股普通股和优先股的授权。如果公司发行8000股面值为40美元的现金和1000股优先股在10% 100par，使日志记录现金股股东的投资收益。
现金420000
普通股的320000
优先股100000
九．现金折扣会计分录P117
Assume that Whitman Company sold merchandise of $1000 to a customer at the terms of 2/10,n/30. The transaction could be split up for illustration:
Gross amount entry:
Accounts Receivable 1000
Sales Revenue 1000
Payments of $3000 was received within discount period:
Cash 294
Sales discount 6
Accounts Receivable 300
Payments of $700 was received after discount period:
Cash 700
Accounts Receivable 700
9。现金折扣会计分录p117
假设怀特曼公司出售商品的1000美元的客户在2 / 10，N / 30。该交易可能被分割为说明：
总金额条目：
应收账款1000
销售收入1000
在折扣期内收到3000元的付款：
现金294
销售折扣6
应收账款300
贴现期后收到700美元的付款：
现金700
应收账款700
十．应收款项、折扣、销售退回的核算P124
On September 20, Gerard Company sold merchandise for $1650 on account on terms 2/10,1/20,n/30. Two days later the customer returned defective goods of $50. Over a week later the customer paid for the account outstanding. Journalize and post the transactions for Gerard.
Sept.20
Accounts Receivable 1650
Sales Revenue 1650
Sept.22
Sales Return 50
Accounts Receivable 50
Sept. 29
Cash 1568(1600-32)
Sales Discounts 32(1600*(1-20%))
Accounts Receivable 1600
10P124
9月20日，热拉尔公司出售商品1650美元在帐户上2 /、/ 20，N / 30。两天后，客户退回了50美元的有缺陷的商品。一个星期后，客户支付的帐户未付。记录和提交的交易热拉尔。
月20
应收账款1650
销售收入1650
在9月22日
销售退回50
应收账款50
月29日
现金1568（1600-32）
销售折扣32（1600×（1-20%））
应收账款1600
现金应收账款销售收入
月29日1568 1650 1650 50月20日9月9月20日9月29日1600
销售退货现金折扣
50 32 9月29日
十一．预付费用的会计分录P142
Payments that a business make in advance are known as prepaid expenses, for instance, the prepaid rent, prepaid insurance, ect. that we are regarded as assets. But when the company paid $12000 for two –year insurance. Entries to record the purchase of insurance and the month-end insurance expense were as follows:
July 1
Prepaid Insurance 12000
Cash 12000
Pa insurance premium for two years.
July 31
Insurance Expense 500
Prepaid Insurance 500
Record the insurance expense for one month.
On January 1, Perl Co. Ltd. prepaid rent $7200 for the year. What the rent was paid and on January 31 when the expense was to be matched?
Jan.1
Prepaid Rent 7200
Cash 7200
Jan. 31
Rent Expense 600
Prepaid Rent 600
11。预付费用的会计分录P142
预付费用的业务被称为预付费用，例如，预付租金、预付保险费等。我们被视为资产。但当公司支付12000美元的两年保险。记录购买保险和月结保险费用的条目如下：
7月1日
预付保险费12000
现金12000
两年保险费。
7月31日
保险费用500
预付保险费500
记录一个月的保险费用。
1月1日，Perl有限公司预付租金7200美元为一年。租金是什么，并于1月31日时，费用是相匹配的？
1
预付租金7200
现金7200
1月31日
租金费用600 预付租金600
常用金融英语词汇的 翻译
常用金融英语词汇的翻译 acquiring company 收购公司 bad loan 呆帐 chart of cash flow 现金流量表 clearly-established ownership 产权清晰 debt to equity 债转股 diversity of equities 股权多元化 economy of scale 规模经济 emerging economies 新兴经济 exchange-rate regime 汇率机制 fund and financing 筹资融资 global financial architecture 全球金融体系 global integration, globality 全球一体化，全球化 go public 上市 growth spurt （经济的）急剧增长 have one's "two commas" 百万富翁 hedge against 套期保值 housing mortgage 住房按揭 holdings 控股，所持股份 holding company 控股公司 initial offerings 原始股 initial public offerings 首次公募 innovative business 创新企业 intellectual capital 智力资本 inter-bank lending 拆借 internet customer 网上客户 investment payoff period 投资回收期 joint-stock 参股 mall rat 爱逛商店的年轻人 means of production 生产要素 (the)medical cost social pool for major diseases 大病医疗费用社会统筹mergers and acquisitions 并购
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
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。
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
财务风险管理 尽管近年来金融风险大大增加，但风险和风险管理不是当代的主要问题。全球市场越来越多的问题是，风险可能来自几千英里以外的与这些事件无关的国外市场。意味着需要的信息可以在瞬间得到，而其后的市场反应，很快就发生了。经济气候和市场可能会快速影响外汇汇率变化、利率及大宗商品价格，交易对手会迅速成为一个问题。因此，重要的一点是要确保金融风险是可以被识别并且管理得当的。准备是风险管理工作的一个关键组成部分。 什么是风险？ 风险给机会提供了基础。风险和暴露的条款让它们在含义上有了细微的差别。风险是指有损失的可能性，而暴露是可能的损失，尽管他们通常可以互换。风险起因是由于暴露。金融市场的暴露影响大多数机构，包括直接或间接的影响。当一个组织的金融市场暴露，有损失的可能性，但也是一个获利或利润的机会。金融市场的暴露可以提供战略性或竞争性的利益。 风险损失的可能性事件来自如市场价格的变化。事件发生的可能性很小，但这可能导致损失率很高，特别麻烦，因为他们往往比预想的要严重得多。换句话说，可能就是变异的风险回报。由于它并不总是可能的，或者能满意地把风险消除，在决定如何管理它中了解它是很重要的一步。识别暴露和风险形式的基础需要相应的财务风险管理策略。 财务风险是如何产生的呢？ 无数金融性质的交易包括销售和采购，投资和贷款，以及其他各种业务活动，产生了财务风险。它可以出现在合法的交易中，新项目中，兼并和收购中，债务融资中，能源部分的成本中，或通过管理的活动，利益相关者，竞争者，外国政府，或天气出现。当金融的价格变化很大，它可以增加成本，降低财政收入，或影响其他有不利影响的盈利能力的组织。金融波动可能使人们难以规划和预算商品和服务的价格，并分配资金。 有三种金融风险的主要来源： 1、金融风险起因于组织所暴露出来的市场价格的变化，如利率、汇率、和大宗商品价格。 2、引起金融风险的行为有与其他组织的交易如供应商、客户，和对方在金融衍生产品中的交易。 3、由于内部行动或失败的组织，特别是人、过程和系统所造成的金融风险。 什么是财务风险管理？ 财务风险管理是用来处理金融市场中不确定的事情的。它涉及到一个组织所面临的评估和组织的发展战略、内部管理的优先事项和当政策一致时的财务风险。企业积极应对金融风险可以使企业成为一个具有竞争优势的组织。它还确保管理，业务人员，利益相关者，董事会董事在对风险的关键问题达成协议。金融风险管理组织就必须作出那些不被接受的有关风险的决定。那些被动不采取行动的战略是在默认情况下接受所有的风险，组织使用各种策略和产品来管理金融风险。重要的是要了解这些产品和战略方面，通过工作来减少该组织内的风险承受能力和目标范围内的风险。 风险管理的策略往往涉及衍生工具。在金融机构和有组织的交易所，衍生物广泛地进行
.' 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
毕业设计（论文） 外文文献翻译 文献、资料中文题目：财务管理和财务分析 文献、资料英文题目： 文献、资料来源： 文献、资料发表（出版）日期： 院（部）： 专业：财务管理 班级： 姓名： 学号： 指导教师： 翻译日期： 2017.02.14
外文翻译原文 Financial Management and Analysis is an introduction to the concepts,tools, and applications of finance. The purpose of this textbook is to communicate the fundamentals of financial management and financial analysis.This textbook is written in a way that will enable students who are just beginning their study of finance to understand financial decision-making and its role in the decision-making process of the entire firm. Throughout the textbook, you’ll see how we view finance.We see financial decision-making as an integral part of the firm’s decision-making, not as a separate function. Financial decision-making involves coordination among personnel specializing in accounting, marketing, and production aspects of the firm. The principles and tools of finance are applicable to all forms and sizes of business enterprises, not only to large corporations. Just as there are special problems and opportunities for small family-owned businesses(such as where to obtain financing), there are special problems and opportunities for large corporations (such as agency problems that arise when management of the firm is separated from the firm’s owners). But the fundamentals of financial management are the same regardless of the size or form of the business. For example, a dollar today is worth more than a dollar one year from today, whether you are making
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
1、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。 2、Making financial decisions is an integral part of all forms and sizes of business organizations from small privately-hold forms to large publicly-traded corporations. 做财务决策对于所有形式和规模的商业组织，无论是小型私人公司还是大型股份公开交易的公司来说，都是不可分割的一部分。 3、In today’s rapidly changing environment, the financial manager must have the flexibility to adapt to external factors such as economic uncertainty, global competition, technological change, volatility of interest and exchange rates, changes in laws and regulations, and ethical concerns. 在当今瞬息万变的环境中，财务经理必须具备足够的灵活性以适应外部因素，如经济的不确定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。 4、The financial manager makes investment decisions about all types of assets-items on the left-hand side of the balance sheet. 财务经理要做出关于所有形式的资产—即资产负债表左侧所列示项目的投资决定。 5、For example, a firm must repay debt with interest over a specific period without typically sharing control with the lender. 例如，一个公司在偿还债务时必须还要偿付特定期间内的利息，而通常不用与债权人分享控制权。 6、When you examine a set of financial statements, you should keep in mind that a physical reality lies behind the numbers, and you should also realize that the translation from physical asset to “correct”numbers is far from precise. 当你检查一组财务报表的时候，你应该牢记：真实的东西是隐藏在数字背后的，并且你还应该意识到，把物理资产转换为数据是很难做到精确的。 7、The qualitative characteristics of accounting information include relevance, timeliness, reliability, consistency ,and comparability. 会计信息的质量特征包括相关性、及时性、可靠性、一致性和可比性。 8、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。