5.Inter-companytransactions-new

异地迁移公司账务处理流程英文回答：Accounting Procedures for Inter-Company Transfers.1. Recognition of Inter-Company Transactions:Recognize inter-company transactions and their impact on the financial statements of both the transferring and receiving companies.2. Transfer Pricing:Establish transfer pricing policies to determine the price at which goods or services are transferred between companies.Transfer pricing should be aligned with the arm's length principle, ensuring that it reflects the price that would be charged to an unrelated third party.3. Accounts Receivable and Payable:Record accounts receivable for the transferring company and accounts payable for the receiving company.Maintain accurate records of inter-company transactions to ensure timely settlement and avoid reconciliation issues.4. Elimination of Inter-Company Balances:Upon consolidation, eliminate inter-company balances to present a combined financial statement without any intra-group transactions.This involves removing both accounts receivable and accounts payable between the companies.5. Inventory Transfers:Record inventory transfers at the transfer priceestablished by the inter-company transfer pricing policy.Adjust inventory balances in both the transferring and receiving companies accordingly.6. Cost of Goods Sold and Revenue Recognition:Recognize cost of goods sold for the transferring company when the goods are shipped to the receiving company.Recognize revenue for the receiving company when the goods are received and accepted.7. Inter-Company Profit:The inter-company profit or loss is recognized by the transferring company and eliminated during consolidation.This ensures that the combined financial statementonly reflects the profit earned by the group as a whole.8. Disclosure:Disclose significant inter-company transactions in the notes to the consolidated financial statements.Provide details of the transfer pricing policies andthe impact of inter-company transactions on the financial results.中文回答：异地迁移公司账务处理流程。

关于企业交易英文作文As a company, we are always looking for opportunitiesto expand our business through transactions with other companies. These transactions can take many forms, from mergers and acquisitions to partnerships and joint ventures. Each transaction brings its own set of challenges and opportunities, and it's important for us to carefully consider each one to ensure that it aligns with our overall business strategy.When we engage in a transaction, whether it's a merger, acquisition, or partnership, we always start by conducting thorough due diligence. This involves carefully examining the financial, operational, and legal aspects of the other company to ensure that there are no hidden risks or liabilities. It's a critical step in the process that helps us make informed decisions and avoid potential pitfalls down the road.Negotiating the terms of a transaction can be a complexand delicate process. We have to consider a wide range of factors, from valuation and pricing to governance and control. It's important for us to strike a balance that is fair and equitable for both parties involved, while also ensuring that the transaction aligns with our strategic objectives and creates long-term value for our company.Once the terms of the transaction have been agreed upon, we move into the execution phase. This involves finalizing all the legal and financial documents, obtaining any necessary regulatory approvals, and integrating the operations and cultures of the two companies. It's a challenging and time-consuming process, but it's essential for ensuring a smooth and successful transition.After the transaction has been completed, we focus on post-transaction integration. This involves bringing together the people, processes, and systems of the two companies to create a unified and cohesive organization.It's a critical phase that requires strong leadership,clear communication, and a focus on building trust and collaboration across the newly combined entity.In the end, every transaction we engage in is about creating value for our company and our stakeholders. Whether it's through expanding our market presence, acquiring new capabilities, or forming strategic partnerships, each transaction is a key part of our overall growth strategy. We approach each transaction with careful consideration and a focus on long-term success, and we are always looking for new opportunities to drive our business forward.。

会计英语叶建芳第四版课后题全文共3篇示例，供读者参考篇1Accounting English? More like Accounting Anguish!As an accounting student, I can confidently say that Ye Jianfang's "Accounting English" textbook has become my personal nemesis. Don't get me wrong, I understand the importance of mastering accounting terminology in English – it's the universal language of business, after all. However, the exercises in this textbook have a way of making even the most dedicated students question their life choices.Let's start with the vocabulary sections. I swear, every other word is a tongue-twisting monstrosity that seems to defy the laws of linguistics. "Amortization," "depreciation," "contra-asset" – it's like the authors took perfectly normal words and decided to play a sadistic game of Scrabble with them. And don't even get me started on the pronunciation guide. I'm convinced it was written by someone who has never actually spoken English before.But the true test of our sanity lies in the exercises themselves. Each chapter presents a minefield of questions, carefully designed to exploit our weakest areas of understanding. From translating mind-numbing paragraphs about inventory valuation methods to deciphering financial statements that look like they were written in hieroglyphics, these exercises leave no stone unturned in their quest to break our spirits.Take, for instance, the exercises on consolidated financial statements. They might as well be written in ancient Greek, for all the sense they make to my poor, overworked brain. Trying to keep track of all the subsidiaries, minority interests, andinter-company transactions is like trying to herd cats – except the cats are all accountants, and they refuse to be herded.And let's not forget the dreaded case studies. Theseopen-ended nightmares require us to not only understand the accounting concepts but also apply them to real-world scenarios. Because apparently, it's not enough to simply memorize the rules; we also have to pretend to be business consultants solving complex problems that would make even the most seasoned professionals break out in a cold sweat.But perhaps the cruelest exercise of all is the one that asks us to translate idiomatic expressions related to accounting andfinance. Phrases like "cooking the books" and "window dressing" take on a whole new level of torture when you're trying to convey their meanings in a language you barely understand. It's like playing a twisted game of charades, but instead of acting out movies, you're pantomiming the concept of "creative accounting."Despite all my complaints, I have to admit that "Accounting English" has taught me valuable lessons beyond just the subject matter. It has instilled in me a level of perseverance and determination that I never knew I possessed. After all, if I can survive the gauntlet of exercises in this textbook, I can probably conquer just about anything the accounting world throws my way.So, to my fellow accounting students out there, I offer this advice: Embrace the madness. Revel in the linguistic torture. And above all, never underestimate the power of a well-placed comma or a properly conjugated verb. Because in the end, it's not just about mastering accounting concepts – it's about proving to yourself that you have what it takes to tackle even the most daunting challenges.And who knows? Maybe one day, when we're all successful accountants or financial analysts, we can look back on our battleswith "Accounting English" and laugh. Or maybe we'll just block out the entire experience and pretend it never happened. Either way, we'll have earned our stripes – and a newfound respect for anyone brave enough to venture into the world of accounting terminology.篇2Accounting English Review Questions Galore!Hey folks! It's me again, your friendly neighborhood accounting student. I don't know about you, but I've been busting my butt studying for the big Accounting English exam coming up. Professor Ye sure doesn't kid around with those review questions at the end of each chapter!Chapter 1 kicked things off with a bang, asking us to explain the meaning of words like "asset", "liability" and "equity". Sounds simple enough, right? Well, try defining those perfectly in English when your brain is fried from memorizing the accounting equation! I spent a good hour just trying to craft a clear explanation without using any jargon.The questions comparing and contrasting different accounts were particularly brutal. "What's the difference between an expense and an expenditure? A payment and a disbursement?"Ye loves throwing curveballs like that to make sure we really understand the nuances. I filled up pages upon pages trying to articulate the subtle distinctions.By the time I got to the journal entry questions in Chapter 2, I was ready to slam my head against the desk. "Record the following transactions" is easy to say, but grueling to actually do. Properly classifying each transaction, deriving the amount, determining if it's a debit or credit...my hand cramped up from all the writing! I'm really hoping those journal entry skills get burned into my brain, because those questions are a full-body workout.Don't even get me started on the accounting cycle problems towards the end of the book. Talk about a mental marathon! You have to chronologically track transactions from the initial journal entries all the way through closing篇3Accounting English by Ye Jianfang - A Student's Perspective on the Fourth Edition ExercisesAs an accounting student, one of the most challenging aspects of our coursework is mastering the intricate language and terminology used in the field. Accounting English by YeJianfang has become an invaluable resource for many of us, providing a comprehensive guide to navigate the complexities of accounting discourse. The fourth edition, in particular, offers a wealth of exercises that have proven to be instrumental in honing our skills and deepening our understanding of the subject matter.One of the standout features of the exercises in this edition is their diversity. From vocabulary-building activities to comprehension exercises and practical applications, the book covers a wide range of topics essential for aspiring accountants. The vocabulary exercises, for instance, have been a lifesaver for many of us. Accounting terminology can be daunting, with its myriad of terms and phrases that often seem impenetrable at first glance. However, the exercises in this section provide a structured approach to learning and retaining these terms, ensuring that we develop a solid foundation in the language of accounting.The comprehension exercises, on the other hand, have been invaluable in enhancing our ability to understand and analyze accounting texts. Whether it's interpreting financial statements, grasping the nuances of accounting standards, or dissecting case studies, these exercises challenge us to think critically and applyour knowledge in practical scenarios. As we navigate through these exercises, we not only improve our comprehension skills but also develop a deeper appreciation for the intricacies of accounting principles and their real-world applications.Moreover, the exercises in the fourth edition go beyond mere theoretical knowledge by incorporating practical applications. These exercises simulate real-life situations that accountants often encounter, allowing us to apply our understanding of accounting principles and terminology in a more hands-on manner. From drafting professional emails and memos to preparing presentations and reports, these exercises provide us with valuable opportunities to develop the communication skills essential for success in the accounting profession.One aspect of the exercises that I find particularly commendable is their progressive nature. The exercises gradually increase in complexity, allowing us to build upon our knowledge and skills incrementally. This approach not only ensures that we don't feel overwhelmed but also fosters a sense of accomplishment as we tackle more advanced concepts and scenarios. As we progress through the exercises, we can tangiblysee our growth and development, which serves as a powerful motivator to continue pushing ourselves further.Furthermore, the exercises in this edition are accompanied by comprehensive answer keys and explanations, which have been invaluable in our self-study efforts. The ability to check our work and understand the reasoning behind the correct answers has significantly enhanced our learning experience. It has allowed us to identify our strengths and weaknesses, enabling us to focus our efforts on areas that require further attention.In conclusion, the exercises in the fourth edition of Accounting English by Ye Jianfang have been an indispensable tool in our journey to become proficient in the language of accounting. They have challenged us, stretched our abilities, and provided us with ample opportunities to apply our knowledge in practical contexts. As we continue to engage with these exercises, we are not only improving our language skills but also developing the critical thinking and problem-solving abilities that are essential for success in the dynamic and ever-evolving field of accounting.。

金融英语练习答案:Lesson 1I. 1.need 2.specialization 3.double coincidence of wants 4.exchange rate 5. money6.medium of exchange7. Commodity money such as cornmodity / common standard value9. store of wealth 10.parchasing power 11.Banknotes. 12.Fiduciary money 13.redemption rate 14.Fiat money 15. legal tender 16.fiduciary money 17.paper money 18.price level 19.reserve rax 20. checkII Translation:1.Money mainly serves three functions :a medium of exchange, a standard of value and a store ofwealth.2.The greater the specialization in the division of labor increased ,the more difficult in finding goodsthat have a double coincidence of wants.3.The value of money is reflected by its purchasing power.4.Fiat money is declared legal tender by the government ,meaning that creditors must accept it aspayment for debt.5.The bearers/holders of fiduciary money may require bank to redeem for gold or other valuablecommodity.6.The fractional reserve banking system requires the banks to keep certain reserve ratio.7.The money that most countries in the world use today is fiat money.8.The wide application of fiduciary money reduces that cost of transactions.9.There were several metals which have been used as commodity money in the history, such as iron,copper, gold ,silver and so on.10.The value of fiat money lies in that people believe that it can be exchanged for commodity andservice.Lesson 2:I.1.investors 2.consumoption / saving 3.enterprises 4. savings 5.investment 6.home7.loan 8.deposit 9.uill rise 10.fallII1.The interest rate refers to the ratio of the interest amount to the proceeds deposited and loaned in agiven period.2.Interest is the price of capital; which is like the market price for general commodity .Theoretically ,itis determined by demand and supply.3.China’s interest rate has been adjusted and reformed for several times .Before 1978,the policy ofgradually rising interest rate was adopted.4.The mutual relation of all kinds of interest rate comprises the structure of interest rate. Generally ,theinterest rate of longer tenor is higher than that of shorter tenor in terms of the same kind of interest rate.5.Among various interest rate, the interest rate for deposit is lower that for loan; the interest rate offeredby commercial bank is higher than discount rate offered by the central bank.6.At present ,China’s interest rate system consists of the interest rate of bank, non-bank financialinstitution, portfolio and market.7.The discount rate offered by central bank refers to the discount rate for the instrument held by thecommercial banks. it reflects the redemption rate for the amounts of rediscount instrument.8.Due to free competition ,the demand and supply of currency borrowing and lending tend to bebalanced out through market mechanism .in this case ,the market interest rate is called equilibrium rate.9.The bond interest rate is interest rate paid by the government, banks and corporation for theaccommodation in the form of issuing, securities in domestic or foreign financial markets.10.The interest rate for corporate bond is basically determined by the bond issuing corporation itself, butthe government exercises control by setting the ceiling.Lesson 3:I.1.Firrancial intermediary 2.demard deposit /checking account 3.savings and loan associations, mutual savings bank and credit union. 4.Federal reserve system ernment securities/require that member banks hold reserves equal to some fraction of their deposits. 6.Feder Reserve Board 7.Federal Open market committee 8.reserve requirements 9.the ceiling 10. interest rate level 11.portfolios 12.outstanding loans 13.were deregulated 14.deposit insurance 15.merge with other banks 16. automatic teller machines 17.By pooling funds of many share holders 18.branches 19.The banking holding company 20.financialII1.Federal Reserve System was established in 1914,with its aim to stabilize the banking system. thepower of the Federal Reserve System was enhanced and centralized after the failures of many American banks in the Great Depression. The Arts passed in1980s authorized the Federal Reserve System with the power to regulate all the saving institutions. The main powers of Federal Reserve System were:(1)guide the transactions of open market so to control supply of money by buying and selling government securities,(2)determine the reserve requirements for saving institution (3)setting rediscount rate.2.The banking regulations in Great Depression made bank a trade that closely controlled andpredictable. But the high interest rate in 1970s disturbed the peaceful days of saving institutions. But many banks still couldn’t survive in the transive period of keen competition.Lesson 4:1.as a result of /helped to /by the time2.concerned about/at the outset3.offerd to take/in dollars/departure fromTransaction account is checking account which can write checks on deposits balance. They have three forms, the first one is “Demand Deposit”which banks don’t pay explicit interest; the second one is “ other checkable deposits”, which includes NOW(Negotiable Order of Withdrawal)accounts; the third one is Money Market Deposit accounts. Although banks can’t pay explicit interest on demand deposit, they can pay implicit interest in the form of proving free services. Different from NOW accounts, commercial banks don’t need to maintain reserves, so banks pay higher interest on the NOW accounts. At present, transaction account is the second largest debt form of the commercial banks.Lesson 5I1.as well as 2.in total assets 3.intermediate 4. title 5.an agent 6.Financial instruments 7.pay 8.as par 9.documentary letters of credit 10.prof-of –shipment documents . 11. HedgingII. Translation:Lesson 6I.1.bank 2.discount 3.buyers/sellers 4.short-term 5.borrowing/lending 6.deposits7.brokers 8.loans 9.linked 10.marketII Translation:1.The activities of money market mainly aim at keeping the liquidity of assets so that they can bechanged into cash on demand.2.On one hand, the money market meets the demand for short-term money of borrowers, one the otherhand, it finds a way out for lenders who have temporary excessive money.3.The Financial instruments of money market mainly are short-term treasury bill, commercial bill, bankacceptance, certificate of deposits, the tenors of these instruments range from one day shortest to one year longest.4.The participants of buying and selling short-term assets in the money market are individuals, businessfirms, various financial institutions, and governments. They act either as the provider of funds or as the demander of funds.5.As the intermediary of money market, various financial institutions have different functions inaffecting the demand for and supply of funds in the capital market, because their stress of importance on business if different.6.The commercial banks provide the money market mainly with short-term loans mainly with themoney obtained from deposits and other sources.7.In many countries, commercial banks are in the position of key importance in the money market,while the central bank controls commercial banks by various means so as to control money market. 8.Just as a country can’t be without a government, the money market can’t be without a central bank,whose activities in money market will affect the volume of money and interest rate at any time.9.The inter-bank market refers to the market where financial institutions solve the problem of excessiveor short of money by financing one another.10.With the development of the reform of financial system in our country, the inter-bank markets startedto develop rapidly.Lesson 7I.1.firms 2.inter rate /exchange 3. regional exchange 4.negotiable 5.exchange6.bond7.funds8.outstanding9.brokers 10.dealers.II. Translation:1.According to the situation of various countries, the issuance of government bonds adopts the methodof raising money from public, which can be divided into direct and indirect ones.2.The government bonds outstanding are not all held by individuals, but by the government units,financial institutions and the public commonly.3.The government should keep a stable increase for the issuance of securities, if the market price for thegovernment bonds often fluctuate, the investors will be reluctant to hold the government bonds.4.Corporate bonds are the certificates that the business owes to the public, it is the issuing corporationthat makes a promise to pay certain amount of money plus interest at a fixed date in future.5.The better the credit standing of a company, the longer maturity of the bond is ,but the solvency ofcorporate bonds cannot be compared with that of government, so the longest tenor of corporate bond will not be very long.pared with stock investment, the holders of corporate bonds can only have the interest income asthe fixed reward for the investment, but they can’t share the profit of the corporation like share holders.pared with stocks, corporation bonds have lower risks, but the safety can’t be compared to that ofgovernments bonds, that’s why the return ration is always higher than government bonds.8.With the rapid development of capitalist industry, shareholding corporation system becomesirresistible trend.9.The price of stocks are of substantial fluctuation, which makes investment of stocks very speculative.10.The market price of stocks is subject to the status of operation, allocation of profits, as well as to theeconomical, political social factors that make the price of stocks more volatile.Lesson 8I. 1.foreign 2.activities/lend 3.standing 4.role 5.independent 6.consortium banks7.money 8.bond 9.subsidiary 10.EurocurrencyII. Translation:1.In most countries, commercial banks all establish international department or foreign department inorder to deal in foreign exchange or to raise money for foreign trade.2.Due to the development of international banking business and the establishment of the bank’soverseas network organization, commercial banks of western countries become real multinational banks.3.The international network of the multinational bank includes branch, subsidiary, correspondent,resident representative and so on.4.The activities of the multinational bank through exclusive international network are retail deposit,money market activities, foreign trade financing, corporation loans, foreign trade business, investment business, trust business and so on .5.Because most of the clients of the multinational bank are large corporations and banks, they mainlydeal in retail deposits with few retail loans.6.The multinational banks put surplus money into money market when the demand is low, but raisemoney when demand is on rise.7.The tenor of foreign trade financing is usually short with high return, mostly denominated in thecurrency other that of the country where the bank locates.8.Corporation loans refer to the loans given to private business, state-owned business, especially to themultinational corporation.9.Foreign exchange business includes buying and selling foreign exchange and hedging conducting inforeign exchange market for the clients.10.Investment business refers to the underwriting of international securities and the distribution activities,as well as advisory service for customers and governments in the issue of securities.Lesson 9I.1.short-term 2.medium-term /long-term 3.restrictions 4.deposits 5.absence6.Euro currencies7.borrowers abroad8.entities9.deposits 10. convertibleII. Translation:1.Eurodollar refers to the deposits denominated in US dollar in various banks outside USA andEuropean branches of American banks, as well as the loans obtained by these banks.2.Off-shore money market is concentrated by Eurocurrency market , which is habitually called theEurodollar market, because the currency traded in this market is mainly Eurodollar.3.Eurobanks deal in Eurocurrency business which is strictly separated from domestic banking.4.London in the largest Eurodollar market, engaging in both deposit and loan, with huge volume oftransactions.5.Eurobank’s business usually not subject to local banking rules, such as deposit rate and maturity,therefore, banks can compete freely to attract customers.6.The interest rate for Eurodollar deposit is higher than for US domestic deposit since there is noreserve requirement for Eurodollar deposit nor premium insurance.7.The emergence of Eurodollar is due to the deficit of American balance of payments The accumulationof huge deficit and the outflow of large amount of US dollar resulted in substantial increase of Eurodollar deposits.8.The brokers or dealers of American stock Exchange often borrow Eurodollars from Eurodollarmarket.9.The Eurodollar market is a short-term wholesale market of inter bank, it functions in Europe asproviding banks with liquidity like the federal fund market in USA.10.Banks put the money in the Eurodollar market when the liquidity is excessive and borrow moneywhen the liquidity is in squeeze.Lesson 10I. Part(1)1.the creation of money 2.cooperative /voluntarily 3.external/economic reforms4.the par value system5.on demand6.stable/predictable/disadvantages7.float8.quota subscriptions 9.needy/favorable 10.buying power/importsPart(2)1.subsidize 2. internal 3.bargain 4.peg 5.payments 6.assistance/sufficient7.stabilizing/strengthening 8.repay/repayment period 9.effectively11.lower/export/governmentII. Translation:1.The fund shows great concern over the internal economic policies of its member countries.2.The Fund is a cooperative institution, overseeing/supervising and monitoring the foreign exchangepolicies its member countries.3.The exchange of currency is the center of financial connection/relation among various countries, aswell as a dispensable tool of world trade.4.Due to constant fluctuation of exchange rate for major/leading currency, the dealers of foreignexchange may gain profit or suffer loss.5.The convertibility of currencies facilitates tourism, trade and investment in a worldwide scale.6.By analyzing the wealth and economic status of each member the fund determines the quotasubscription for each member. The richer the country is, the higher quota it Subscribes.7.Since the abandonment of the par value system, the membership of the Fund has agreed to allow eachmember to choose its own method of determine an exchange value for its money.8.Man large industrial nations allow their currencies to float, other countries peg the value of theircurrency to that of a major currency of a group of currencies so that, for example, as the U.S. dollar rises in value their own currencies rise too.9.The source of finance of the Fund mainly comes from the quota subscription of its member countriesat the same time, the Fund also borrows money from member governments or their monetary authorities.10.The Fund lends money according to regulation to the member countries with a payments problem,due to their expenditure in foreign exchange exceeding income.Lesson 11I. Part(1)1.catalyst 2.equity 3. creditworthy 4.reschedule/made 5.carry6.fourfold7.share8.foreign exchange9.attained 10.indexPart(2)1.productivity 2.affiliates 3.self-sustaining 4.call up 5.quota/economic strength6.a third/raised7.politicalitary/political9.enjoined 10.indexII Translation:1.The IBRD has more than 140 member countries, which all subscribe quotas to the bank.2.The IBRD gives loans only to creditworthy borrowing countries for the project that has a high realrates of economic return.3.The IDA gives loans only to poorest countries with a annual GNP per capita lower than $795.Actually, 80% of IDA’s loans are given to the countries with annual per capita GNP lower than $410.4.The IDA gives loans only to the government of the borrowing countries, with maturity of 50 years(repayable over 50 years) with grace period of 10 years, no interest.5.In the past decade, the volume of the IBRD’s loans have increased by fourfold.6.The IBRD has helped to develop agriculture, improve education, increase the output of energy,expand industry, create better urban facilities, promote family planning, extend telecommunications network, modernize transportation systems, improve water supply and sewerage facilities, and establish medical care.7.It’s hard to say that the IBRD’s decisions on loans are not influenced by the political character of theborrowing countries.8.Some of the earliest borrowing countries of the IBRD have graduated from the reliance on the IBRD’sloans, in return they become the provider of the IBRD’s finance source.9.The IBRD and IFC jointly provide funds for many projects.10.The more quota the member country subscribes, the more votes it gains.Lesson 12I . Part(1) 1.foster 2.raise 3.subregional/regional 4.multilateral 5.cost-effective6.evaluation7.weighted8.proportional9.paid in 10.developrnental Part(2) 1.equity 2.private 3.subscriptions 4.installment 5.subscribed6.coordinate7.procurement8.absorb9.pooling 10.bidsII. Translation:1.The purpose of the ADB is to provide fund and technical assistance to its developing membercountries in the Asia-Pacific region and to promote investment and foster economic growth.2.The shortage of capital, lack of skilled labor, poor technology, limited markets and the vagaries ofnature have impeded the economic development of the developing countries.3.The Bank’s Charter provides that the capital owned by the Asia-Pacific member countries should notbe less than 60% of total equity.4.Multilateral institution plays an important role in the economic development.5.The projects for bank financing are identified after strictly evaluated.6.The ADB keeps close working relationship with the United Nations as well as all kinds of specialinstitution.7.Some member countries in Asia-Pacific region voluntarily increase their subscriptions.8.The main subscribers of the ADB have no veto. In practice, decisions are reached by process ofdiscussion rather than by voting.9.The capital structure of the ADB is crucial/vital key to its loan/financing capacity.10.The ADB is authorized to make and guarantee loans to its member countries.Lesson 13I 1. surplus 2.surplus 3.deficit 4.capital 5.demand 6.supply 7.supply/demand8.outstanding 9.demand 10.supplyII. Translation:1.Just as a country’s domestic economy should have a financial record, a country’s authority should alsohave a statistical summery for all the external economic and financial transaction of its residents.2.The content of the balance of payments concept differs in different historical stage.3.In narrow sense, the balance of payments is defined as the receipts and payments arising frominternational trade or receipt and payments in foreign exchange.4.The balance of payments is a kind of statistic statement in the given period, which reflects thetransactions of goods, services and incomers of an economy.5.The statement of balance of payments is a kind of material that statistical financial transactions in thegiven period according to the form stipulated by IMF.6.The items entering into credit includes goods and services provided from abroad and so on.7.The items entering into debit includes goods and services obtained from abroad and so on.8.Receipts and payment arising from international trade is the most important item in current account,which comprise export and import of various commodities. Generally, the export and import of commodities account for the biggest proportion in the international transactions.9.Capital account reflects the changed of a country’s foreign assets and liabilities. The financial assethere doesn’t include monetary gold and Special Drawing Rights.10.In order to alter the deficits of our country’s balance of payments, the government adopts a series ofpolicies and measures, for examples, reduce domestic basis construction, adjust the structure of exporting and importing commodity, improve the environment for foreign investment, lower the exchange rate of our currency to the main currencies in the world, and so on.Lesson 14I .1.strike 2.The exchange rate 3.bank deposits 4.coordinates5.Arbitraggeurs6.discrepancies7.depreciation8.appreciation9.foreign exchange market 10.speculatorsII. Translation:1.It’s vitally important for those who are engaged in international finance to be aware of the tender offoreign exchange market.2.As long as the foreign exchange floats, there always exist the risks of change of foreign exchange rateand interest rate.3.The arbitrageurs make profits by taking advantage rate across markets to buy low and sell high.4.The buyers and sellers come to an agreement of transaction according to the exchange rate of twocurrencies.5. A greater demand for foreign goods and services means a greater demand for foreign exchange.6.The view that the price of us dollar will fall might note be wrong.7.If more people want to exchange pound into US dollar, the change of exchange rate is favorable to USdollar, and unfavorable to pound when the demand exceeds the supply.8.If the supply of certain goods is excessive, the demand for the goods will go down/decline.9.To devaluate a country’s currency can encourage export.10.There are tow ways to express foreign exchange rate.Lesson 15I. Part (1) 1. fluctuate 2.predictable 3.Capital flows 4.manufactured 5.speed6. refinements7.open/bonds/exchange8.devaluation9.nominal10.halvePart(2) 1.devalues 2.priced 3.demand 4.expectations 5.profit 6.fund7.closed 8.reduces 9.real 10.verticalII. Translation:。

acquisitionThe Significance of Acquisition in the Global Business LandscapeIn the intricate tapestry of global commerce, acquisition stands as a pivotal thread, weaving together diverse enterprises and fostering growth, innovation, and strategic advantage. The act of acquiring one company by another, whether through a merger, takeover, or consolidation, is a strategic maneuver that transcends mere financial transactions; it embodies a vision for expansion, diversification, and ultimately, market dominance. This essay delves into the significance of acquisition in today's interconnected business world, exploring its drivers, benefits, challenges, and implications.Drivers of AcquisitionThe primary drivers of acquisition are multifaceted and often intertwine economic, strategic, and technological considerations. Firstly, economic motivations revolve around maximizing shareholder value, cost savings, and revenue enhancement. Companies seek to leverage economies of scale, reduce operational redundancies, and tap into new revenue streams by acquiring complementary businesses or expanding into adjacent markets. Secondly, strategic objectives drive acquisitions aimed at enhancing market position, diversifying product portfolios, or gaining access to valuable intellectual property, technology, or talent. Lastly, technological advancements and disruptions frequently necessitate acquisitions as firms strive to stay ahead of the curve, integrating innovative solutions and capabilities into their operations.Benefits of AcquisitionThe benefits of acquisition are numerous and far-reaching. Firstly, it accelerates growth. By acquiring an established player in a target market, a company can instantly gain market share, customer base, and distribution channels, bypassing the lengthy and costly process of organic expansion. Secondly, it fosters innovation. Cross-pollination of ideas, technologies, and talent between the acquiring and acquired firms often sparks creative solutions and product advancements. Thirdly, it enhances operational efficiency. Integration of processes, systems, and resources leads to cost savings and improved productivity. Lastly, it creates synergies that transcend the sum of their parts, generating value for shareholders and stakeholders alike. Challenges of AcquisitionDespite its many advantages, acquisition is not without its challenges. Cultural integration is often cited as one of the most daunting tasks, as merging two distinct corporate cultures can be fraught with resistance and conflict. Moreover, retaining key talent from the acquired company is crucial yet challenging, as employees may feel uncertain about their future roles and prospects. Additionally, overpaying for an acquisition can lead to significant financial burdens and shareholder dissatisfaction. Finally, the complexity of integrating disparate systems, processes, and policies can delay the realization of anticipated benefits and even threaten the success of the transaction.Implications for the Global Business LandscapeThe prevalence of acquisition in the global business landscape has profound implications. It promotes consolidation within industries, leading to the emergence of larger, more powerful players capable of shaping market dynamics and influencing regulatory frameworks. Furthermore, it fosters internationalization, as companies seek to expand their global footprint through cross-border acquisitions. This, in turn, enhances competition, drives innovation, and benefits consumers through increased choice and better products. However, it also raises concerns about monopoly power, job losses in the acquired companies, and the potential for cultural homogenization.ConclusionIn conclusion, acquisition is a cornerstone of strategic growth and transformation in the global business environment. It offers companies a powerful tool to enhance their competitive position, accelerate growth, and drive innovation. While the path to successful acquisition is fraught with challenges, the rewards for those who navigate it wisely are substantial. As the world becomes increasingly interconnected and competitive, the strategic importance of acquisition will continue to grow, shaping the future of global commerce and the enterprises that drive it.。

关于公司垄断的英文作文Title: Understanding Corporate Monopoly: Causes, Effects, and Solutions。

In today's globalized economy, the issue of corporate monopoly has become increasingly prevalent, raisingconcerns about market competition, consumer choice, and economic inequality. A corporate monopoly occurs when a single company dominates a particular industry or market sector, exerting significant control over prices, supply, and innovation. This essay aims to explore the causes, effects, and potential solutions to this complex phenomenon.### Causes of Corporate Monopoly。

Several factors contribute to the emergence ofcorporate monopolies:1. Economies of Scale: Large companies can achievelower average costs per unit through economies of scale,making it difficult for smaller competitors to compete on price.2. Technological Advancements: In some industries, technological innovations create barriers to entry for new competitors, allowing established firms to maintain their dominant position.3. Market Consolidation: Mergers and acquisitions often lead to market consolidation, reducing competition and allowing dominant firms to increase their market share.4. Regulatory Capture: Inadequate regulatory oversight or regulatory capture by powerful corporations can enable monopolistic behavior by shielding them from competition.### Effects of Corporate Monopoly。

美联英语提供：美联英语：信用资本专业词汇汇总小编给你一个美联英语官方试听课申请链接：/?tid=16-73374-0 Tier1capital一类资本Tier2capital二类资本Totalcreditlimit整体信用限额Totalcurrentassets流动资产总额Trade-off协定Tradecompanies贸易企业Tradecreditors应付账款Tradecredit商业信用Tradecycletimes商业循环周期Tradecycle商业循环Tradedebtors贸易债权人Tradedebt应收账款TradeIndemnity贸易赔偿Tradereferences贸易参考Tradingoutlook交易概况Tradingprofit营业利润Traditionalcashflow传统现金流量TripleA三AUCP跟单信用证统一惯例Uncovereddividend未保障的股利UniformCustoms&Practice跟单信用证统一惯例Unpaidinvoices未付款发票Unsecuredcreditors未担保的债权人Usefulnessofliquidityratios流动性比率的作用Usesofcash现金的使用Usingbankriskinformation使用银行风险信息Usingfinancialassessments使用财务评估Usingratios财务比率的运用Usingretention-of-titleclauses使用所有权保留条款Valuechain价值链ValueofZscoresZ值模型的价值Variablecosts变动成本Variableinterest可变利息Varietyoffinancialratios财务比率的种类Vettingprocedures审查程序Volatitlerevenuedynamic收益波动Volumeofsales销售量Warningsignsofcreditrisk信用风险的警示Workingassets营运资产Workingcapitalchanges营运资本变化额Workingcapitalmanagement营运资本管理workingcapitalratios营运资本比率workingcapital营运资本Write-downs资产减值Write-offs勾销ZscoreassessmentsZ值评估zscoremodelsz值模型Zscoresz值ZscoringZ值评分系统2Mmethod2M法3Mmethod3M法信用的基本词汇2英语网| 2014-10-15分享到：Ratioanalysis比率分析Ratioanalystweaknesses~L率分析的缺陷Realinsolvency真实破产Realizationconcept实现原则Realsalesgrowth实际销售收入增长率Receivables应收账款Recession衰退Reducingdebtors冲减应收账款Reducingprofits冲减利润Reducingprovisions冲减准备金Reducingreportedprofits冲减账面利润Reducingstocks减少存货RegistrarofCompanies企业监管局Regulatoryrisk监管风险Releasingprovisions冲回准备金Relocationexpenses费用再分配Reminderletters催缴单Repaymentondemandclause即期偿还条款Replacementofprincipal偿还本金Reportofchairman总裁/董事长报告Reserveaccounting准备金核算Residualcashflows剩余现金流量Restrictingbaddebts限制坏账Restrictionsonsecuredborrowing担保借款限制Retention-of-titleclauses所有权保留条款Revenues总收入Risk-reward风险回报Risk-weightedassets风险加权资产Riskanalysisreports风险分析报告Riskandbanks风险与银行Riskandcompanies风险与企业RiskandReturn风险与回报Riskcapital风险资本ROCE资本收益率Romaplaclauses“一手交钱一手交货”条款Sales销售额Secondaryratios分解比率Securedassets担保资产Securedcreditors有担保债权人Securedloans担保贷款Securemethodsofpayment付款的担保方式SecuritiesandExchangeCommission（美国）证券交易委员会Securitygeneralprinciples担保的一般原则Securityguarantees抵押担保Securityofpayment付款担保Segmentation细分Settingandpolicingcreditlimits信用限额的设定与政策制定Settlementdiscount（提前）结算折扣Settlementterms结算条款Shareprice股价Short-termborrowing短期借款Short-termcreditors短期负债Short-termism短期化SIC常务诠释委员会Short-termliabilities短期债务Significanceofworkingcapital营运资金的重要性Singlecreditcustomer单一信用客户Singleratioanalysis单一比率分析Sizeofcreditrisk信用风险的大小Slowstockturnover较低的存货周转率Sourcesofassessments评估信息信用的基本词汇3Measurementandjudgment计量与判断Measuringrisk风险计量Medium-termloan中期贷款Microcomputermodelling计算机建模Minimumcurrentratiorequirement最低流动比率要求Minimumleverageratio最低举债比率Minimumnet-worthrequirement最低净值要求Minimumnetworth最低净值Minimumriskassetratio最低风险资产比率Monitoringactivity监管活动Monitoringcredit信用监控Monitoringcustomercreditlimits监管客户信贷限额Monitoringrisks监管风险Monitoringtotalcreditlimits监管全部信贷限额Monthlyreports月报Moody'sdebtrating穆迪债券评级Mortgage抵押mpr‘ovingbalancesheet改善资产负债表Multiplediscriminateanalysis多元分析Nationaldebt国家债务NCI无信贷间隔天数Near-cashassets近似于现金的资产Negativecashflow负现金流量Negativenetcashflow负净现金流量Negativeoperationalcashflows负的经营性现金流量Negativepledge限制抵押Netbookvalue净账面价值Netcashflow净现金流量Networthtest净值测试Newentrants新的市场进人者Nocreditinterval无信贷间隔天数Non-cashitems非现金项目Non-corebusiness非核心业务Non-operationalitems非经营性项目Obtainingpayment获得支付One-manrule一人原则Openaccountterms无担保条款Operatingleases经营租赁Operatingprofit营业利润Operationalcashflow营性现金流量Operationalflexibility~营弹性Optimalcredit最佳信贷Ordercycle订货环节Ordinarydividendpayments普通股股利支付Organizationofcreditactivities信贷活动的组织Over-trading过度交易Overduepayments逾期支付Overviewofaccounts财务报表概览Parentcompany母公司PAT税后利润Paymentinadvance提前付款Paymentobligations付款义务Paymentrecords付款记录Paymentscore还款评分PBIT息税前利润PBT息后税前利润Percentagechange百分比变动Performancebonds履约保证Personalguarantees个人担保Planningsystems计划系统Pledge典押Points-scoringsystem评分系统Policysetting政策制定Politicalrisk政治风险Potentialbaddebt潜在坏账Potentialcreditrisk潜在信用风险Potentialvalue潜在价值Predictingcorporatefailures企业破产预测Preferencedividends优先股股息Preferredstockholders优先股股东Preliminaryassessment预备评估Premiums溢价Primaryratios基础比率Priorchargecapital优先偿付资本Prioritycashflows优先性现金流量Priorityforcreditors债权人的清偿顺序Prioritypayments优先支付Productlifecycle产品生命周期Productmarketanalysis产品市场分析Productrange产品范围Products产品Professionalfees专业费用Profitabilitymanagement盈利能力管理Profitabilityratios盈利能力比率Profitability盈利能力Profitandlossaccount损益账户Profitmargin利润率Profit利润Promissorynotes本票Propertyvalues所有权价值Providersofcredit授信者Provisionaccounting准备金会计处理Prudenceconcept谨慎原则Publicinformation公共信息Publicrelations公共关系Purposeofcreditratings信用评级的目的Purposeofratios计算比率的目的Qualitativecovenants定性条款Quantitativecovenants定量条款Querycontrol质疑控制Quickratio速动比率Ratingexercise评级实践Ratingprocessforacompany企业评级程序信用的基本词汇4Implieddebtrating隐含债务评级Importanceofcreditcontrol信贷控制的重要性Improvedproducts改进的产品In-housecreditratings内部信用评级Incomebonds收入债券Incomestatement损益表Increasingprofits提高利润Increasingreportedprofits提高账面利润Indemnityclause赔偿条款Indicatorsofcreditdeterioration信用恶化征兆Indirectloss间接损失Individualcredittransactions个人信用交易Individualrating个体评级Industrialreports行业报告Industrialunrest行业动荡Industrylimit行业限额Industryriskanalysis行业风险分析Industryrisk行业风险Inflow现金流入Informationinfinancialstatements财务报表中的信息Inhouseassessment内部评估Inhousecreditanalysis内部信用分析Inhousecreditassessments内部信用评估Inhousecreditratings内部信用评级Initialpayment初始支付Insolvencies破产Institutionalinvestors机构投资者Insureddebt投保债务Intangiblefixedasset无形固定资产Inter-companycomparisons企业间比较Inter-companyloans企业间借款Interestcost利息成本Interestcoverratio利息保障倍数Interestcovertest利息保障倍数测试Interestholiday免息期Interestpayments利息支付Interestrates利率Interest利息Interimstatements中报（中期报表）Internalassessmentmethods内部评估方法Internalfinancingratio内部融资率InternalRevenueService美国国税局InternationalAccountingStandards（IAS）国际会计准则InternationalAccountingStandardsCommittee国际会计准则委员会InternationalChamberofCommerce国际商会Internationalcreditratings国际信用评级InternationalFactoringAssociation国际代理商协会Internationalsettlements国际结算Inventory存货Inverseofcurrentratio反转流动比率Investmentanalysts投资分析人员Investmentpolicy投资政策Investmentrisk投资风险Investmentspending投资支出Invoicediscounting发票贴现Issueddebtcapital发行债务资本Issueofbonds债券的发行Junkbondstatus垃圾债券状况Just-in-timesystem（JIT）适时系统Keycashflowratios主要现金流量指标Laborunrest劳动力市场动荡Large.Scaleborrower大额借贷者Legalguarantee法律担保Legalinsolvency法律破产Lendingagreements贷款合约Lendingcovenants贷款保证契约Lendingdecisions贷款决策Lendingproposals贷款申请Lendingproposition贷款申请Lendingtransactions贷款交易Lettersofcredit信用证Leverage财务杠杆率LIBOR伦敦同业拆借利率Lien留置Liquidassets速动资产Liquidationexpenses清算费Liquidation清算Liquidityandworkingcapital流动性与营运资金Liquidityratios流动比率Liquidityrun流动性危机Liquidityshortage流动性短缺Liquidity流动性Loancovenants贷款合约Loanguarantees贷款担保Loanprincipalrepayments贷款本金偿还Loanprincipal贷款本金Loanreview贷款审查LondonInter-bankOfferedRate伦敦同业拆借利率Long-termfunding长期融资Long-termrisk长期风险Long‘termdebt长期负债Management管理层Marginallending边际贷款Marginaltradecredit边际交易信贷Marketing市场营销Marketsurveys市场调查Markets市场Matchingconcept配比原则Materialadverse-changeclause重大不利变动条款Maximumleveragelevel最高财务杠杆率限制信用的基本词汇5Electronicdatainterchange（EDI）电子数据交换Environmentalfactors环境因素Equitycapital权益资本Equityfinance权益融资Equitystake股权Eucountries欧盟国家Eudirectives欧盟法规Eulaw欧盟法律Eurobonds欧洲债券Europeanparliament欧洲议会EuropeanUnion欧盟Evergreenloan常年贷款Exceptionalitem例外项目Excessivecapitalcommitments过多的资本承付款项Exchange-controlregulations外汇管制条例Exchangecontrols外汇管制Exhaustmethod排空法Existingcompetitors现有竞争对手Existingdebt未清偿债务Exportcreditagencies出口信贷代理机构Exportcreditinsurance出口信贷保险Exportfactoring出口代理Exportsales出口额ExportsCreditGuaranteeDepartment出口信贷担保局Extendingcredit信贷展期Externalagency外部机构Externalassessmentmethods外部评估方式Externalassessments外部评估Externalinformationsources外部信息信用的基本词汇6Creditdeterioration信用恶化Creditexposure信用敞口Creditgrantingprocess授信程序Creditinformationagency信用信息机构Creditinformation信用信息Creditinsuranceadvantages信贷保险的优势Creditinsurancebrokers信贷保险经纪人Creditinsurancelimitations信贷保险的局限Creditinsurance信贷保险Creditlimitsforcurrencyblocs货币集团国家信贷限额Creditlimitsforindividualcountries国家信贷限额Creditlimits信贷限额Creditmanagement信贷管理Creditmanagers信贷经理Creditmonitoring信贷监控Creditnotes欠款单据Creditordays应付账款天数Creditperiod信用期Creditplanning信用计划Creditpolicyissues信用政策发布Creditpolicy信用政策Creditproposals信用申请Creditprotection信贷保护Creditquality信贷质量Creditratingagencies信用评级机构Creditratingprocess信用评级程序Creditratingsystem信用评级系统Creditrating信用评级Creditreferenceagencies信用评级机构Creditreference信用咨询Creditriskassessment信用风险评估Creditriskexposure信用风险敞口Creditriskinsurance信用风险保险Creditrisk.Individualcustomers个体信用风险Creditrisk：bankcredit信用风险：银行信用Creditrisk：tradecredit信用风险：商业信用Creditrisk信用风险Creditscoringmodel信用评分模型Creditscoringsystem信用评分系统Creditscoring信用风险评分Creditsqueeze信贷压缩Credittakenratio受信比率Creditterms信贷条款Creditutilizationreports信贷利用报告Creditvetting信用审查Creditwatch信用观察Creditworthiness信誉Cross-defaultclause交叉违约条款Currencyrisk货币风险Currentassets流动资产Currentdebts流动负债Currentratiorequirement流动比率要求Currentratios流动比率Customercare客户关注Customercreditratings客户信用评级Customerliaison客户联络Customerrisks客户风险Cut-offscores及格线Cycleofcreditmonitoring信用监督循环Cyclicalbusiness周期性行业Dailyoperatingexpenses经营费用Day‘ssalesoutstanding收回应收账款的平均天数Debentures债券Debtcapital债务资本Debtcollectionagency债务托收机构Debtissuer债券发行人Debtor'sassets债权人的资产Debtordays应收账款天数Debtprotectionlevels债券保护级别Debtratio负债比率Debtsecurities债券Debtserviceratio还债率Default违约Deferredpayments延期付款Definitionofleverage财务杠杆率定义Depositingmoney储蓄资金Depositlimits储蓄限额Depreciationpolicies折旧政策Depreciation折旧Developmentbudget研发预算Differentiation差别化Directloss直接损失Directorssalaries董事薪酬Discretionarycashflows自决性现金流量Discretionaryoutflows自决性现金流出Distributioncosts分销成本Dividendcover股息保障倍数Dividendpayoutratio股息支付率Dividends股利Documentarycredit跟单信用证DSO应收账款的平均回收期Durationofcreditrisk信用风险期Easternbloccountries东方集团国家EBITDA扣除利息、税收、折旧和摊销之前的收益ECGD出口信贷担保局Economicconditions经济环境Economiccycles经济周期Economicdepression经济萧条Economicgrowth经济增长Economicrisk经济风险信用的基本词汇7Capitalizinginterestcosts利息成本资本化Capitalstrength资本实力Capitalstructure资本结构Cascadeeffect瀑布效应Cash-in-advance预付现金Cashassets现金资产Cashcollectiontargets现金托收目标Cashcycleratios现金循环周期比率Cashcycletimes现金循环周期时间Cashcycle现金循环周期Cashdeposit现金储蓄Cashflowadjustments现金流调整Cashflowanalysis现金流量分析Cashflowcrisis现金流危机Cashflowcycle现金流量周期Cashflowforecasts现金流量预测Cashflowlending现金流贷出Cashflowprofile现金流概况Cashflowprojections现金流预测Cashflowstatements现金流量表Cashflows现金流量Cashposition现金头寸CashpositiveJE现金流量Cashrichcompanies现金充足的企业Cashsurplus现金盈余Cashtank现金水槽Categorizedcashflow现金流量分类CEO首席执行官CE优质贷款原则Chairman董事长，总裁Chapter11rules第十一章条款Chargedassets抵押资产Charge抵押Chiefexecutiveofficer首席执行官Collateralsecurity抵押证券Collectingpayments收取付款Collectionactivitv收款活动Collectioncycle收款环节Collectionprocedures收款程序Collectivecreditrisks集合信用风险Comfortableliquiditypositi9n适当的流动性水平Commercialmortgage商业抵押Commercialpaper商业票据Commission佣金Commitmentfees承诺费Commonstockholders普通股股东Commonstock普通股Companyanditsindustry企业与所处行业Companyassets企业资产Companyliabilities企业负债Companyloans企业借款Competitiveadvantage竞争优势Competitiveforces竞争力Competitiveproducts竞争产品Complaintprocedures申诉程序Computerizedcreditinformation计算机化信用信息Computerizeddiaries计算机化日志Confirmedletterofcredit承兑信用证Confirmedlettersofcredit保兑信用证Confirmingbank确认银行Conservatismconcept谨慎原则Consistencyconcept一贯性原则Consolidatedaccounts合并报表Consolidatedbalancesheets合并资产负债表Contingentliabilities或有负债Continuingsecurityclause连续抵押条款Contractualpayments合同规定支出Controllimits控制限度Controllingcreditrisk控制信用风险Controllingcredit控制信贷Controlofcreditactivities信用活动控制Corporatecreditanalysis企业信用分析Corporatecreditcontroller企业信用控制人员Corporatecreditriskanalysis企业信用风险分析Corporatecustomer企业客户Corporatefailurepredictionmodels企业破产预测模型Corporatelending企业贷款Costleadership成本领先型Costofsales销售成本Costs成本Countrylimit国家限额Countryrisk国家风险Courtjudgments法院判决Covenants保证契约Covenant贷款保证契约Creativeaccounting寻机性会计Creditanalysisofcustomers客户信用分析Creditanalysisofsuppliers供应商的信用分析Creditanalysisonbanks银行信用分析Creditanalysis信用分析Creditanalysts信用分析Creditassessment信用评估Creditbureaureports信用咨询公司报告Creditbureaux信用机构Creditcontrolactivities信贷控制活动Creditcontrollers信贷控制人员Creditcontrolperformancereports信贷控制绩效报告Creditcontrol信贷控制Creditcycle信用循环Creditdecisions信贷决策信用的基本词汇8Accountingconvention会计惯例Accountingforacquisitions购并的会计处理Accountingfordebtors应收账款核算Accountingfordepreciation折旧核算Accountingforforeigncurrencies外汇核算。

金融术语Notes1.Banks provide most of the credit our economy needs by making loans to enterprises, individuals and governments.银行通过向企业、个人和政府发放贷款，提供我国国民经济所需的大部分信贷资金。

(1)(credit) our economy needs我国国民经济所需的（信贷资金）此句为定语从句，省略了关系代词which，修饰前面的先行词credit。

(2)economy n.①the system or range of economic activity in a country, region, or community经济体：国家、地区或群体的经济活动体系和范围例：Effects of inflation were felt at every level of the economy.通货膨胀影响到每一经济阶层②a specific type of economic system经济制度：特定经济体系类型例：an industrial economy; a planned economy.工业经济体制；计划经济体制(3)by making loans to enterprises, individuals and governments是介词短语，在句中做状语。

by prep. with the use or help of; through借助于；通过(4)making (loans to…)是动名词，做介词by的宾语。

2.The interest that borrowers pay for their loans or for their notes discounted forms the major source of banks' income.借款人支付贷款或贴现票据的利息形成了银行主要收入的来源。

S A P_S D_试题(总11页) -CAL-FENGHAI.-(YICAI)-Company One1-CAL-本页仅作为文档封面，使用请直接删除P_SD_64Questions1. The customer wants to analyze orders while being able to gaininsights from various analyses, and to alter business rules by changing conditions.Which interactive visual analytical tool do you recommend to fulfillthis requirementPlease choose the correct answer.2. In which sequence does the system check the master data to determine the delivery plant for the sales orderPlease choose the correct answer.3. How can you ensure that invoices can be created despite not completed foreign trade dataPlease choose the correct answer.4. A customer is producing materials according to planned independent requirements.At what time during the make-to-stock process is the requirement consumption of a new sales order item visible in the systemPlease choose the correct answer.5. Which logistical KPIs are most relevant for a consumer products companyPlease choose the correct answer.6. A company is using Direct Store Delivery (DSD). They need to have visibility of material stocks on their trucks.What is required to achieve thisPlease choose the correct answer.7. A company with plants and sales organizations spread all over Europe wants to ensure single points of contact for their customers.Which process do they need to implement in SAP ERPPlease choose the correct answer.8. A customer asks for support in price optimization.What is important in this taskPlease choose the correct answer.9 In an upgrade project, the project manager asks you to clarify the maintenance responsibility for user exits.Who is responsiblePlease choose the correct answer.10. In an order, you find a wrong sales document item.Where do you check for the error in the material masterPlease choose the correct answer.11. Your customer wants to replace a movement type in the delivery.Where do you change the movement typePlease choose the correct answer.12. Which criteria are used for route determinationPlease choose the correct answer.13. Is it possible to work with self billing in the inter-company processPlease choose the correct answer.14. In which case should a company work with the "delivery free of charge process"Please choose the correct answer.15. In which case should your customer work with scheduling agreementsPlease choose the correct answer.16. A user is missing the authorization for a particular transaction.How can you determine which authorization object is missing in the authorization profilePlease choose the correct answer.17. Which transaction enables you to find out who is locking a specific sales documentPlease choose the correct answer.18. For which purpose do you use transaction variantsPlease choose the correct answer.19. A Which applications are integrated with variant configuration in SAP ERPNote: There are 3 correct answers to this question.20. A customer calls you with the problem that a couple of sales orders are not processed.What could be the reasonPlease choose the correct answer.21. A company with a heavily distributed system landscape has problems with the consolidation of credit relevant information.What are arguments for implementing SAP Credit Management to overcome these problemsNote: There are 2 correct answers to this question.22. Which function do you use to transfer a cost component split that has been calculated in a sales order cost estimate to Profitability AnalysisPlease choose the correct answer.23. Where is it possible to carry out a new price determinationNote: There are 2 correct answers to this question.24. A company asks you to develop a week day's specific pricing for exceptional cases.How can you cover that requirementNote: There are 2 correct answers to this question.25. Your customer wants to connect their SAP ECC with their SAP CRM system.What activity is required to enable the integrationPlease choose the correct answer.26. A customer wants to implement the revenue recognition functionality in sales and distribution.What do they need to considerPlease choose the correct answer.27. Your customer considers implementing decentralized business applications in more than one SAP system.WhyNote: There are 2 correct answers to this question.Solutions。

了解公司的数据英语作文Title: Understanding Company Data: A Comprehensive Overview。

In the modern business landscape, data has emerged as a critical asset for companies across industries. Understanding company data entails delving into various aspects such as its sources, types, management, analysis, and utilization. This essay aims to provide a comprehensive overview of company data in English.Introduction to Company Data:Company data refers to the information generated and collected by an organization through its operations, interactions, and transactions. It encompasses a wide range of data types, including but not limited to financial records, customer information, sales figures, market trends, and operational metrics.Sources of Company Data:Company data can originate from internal and external sources. Internal sources include databases, enterprise resource planning (ERP) systems, customer relationship management (CRM) platforms, and operational systems. External sources encompass market research reports, social media analytics, government databases, and industry publications.Types of Company Data:Company data can be categorized into structured and unstructured types. Structured data is organized and stored in a predefined format, such as databases and spreadsheets, making it easily searchable and analyzable. Unstructured data, on the other hand, lacks a predefined structure and includes text documents, emails, images, videos, and social media posts.Management of Company Data:Effective data management involves processes and technologies to ensure the accessibility, integrity, security, and usability of company data. This includes data governance frameworks, data quality management, datasecurity measures, data backup and recovery procedures, and compliance with data privacy regulations such as GDPR and CCPA.Analysis of Company Data:Data analysis is the process of examining, cleansing, transforming, and interpreting company data to uncover insights, identify trends, and make informed business decisions. It encompasses various techniques such as descriptive analytics, diagnostic analytics, predictive analytics, and prescriptive analytics.Utilization of Company Data:Company data serves as a foundation for numerous business activities and initiatives. It facilitatesstrategic planning, performance monitoring, risk management,customer segmentation, product development, marketing campaigns, and competitive analysis. Moreover, data-driven decision-making enables organizations to gain a competitive edge and adapt to dynamic market conditions.Challenges in Understanding Company Data:Despite its significance, understanding company data poses several challenges. These include data silos, where information is fragmented across different systems and departments, data inconsistency, data security risks, data privacy concerns, data overload, and the need for skilled data professionals.Future Trends in Company Data:Looking ahead, several trends are shaping the landscape of company data. These include the proliferation of big data and advanced analytics, the adoption of artificial intelligence and machine learning technologies, the rise of data-as-a-service (DaaS) offerings, the emergence of blockchain for secure data transactions, and the increasingfocus on ethical data practices.Conclusion:In conclusion, company data plays a pivotal role in modern business operations, offering valuable insights and opportunities for growth and innovation. Understanding company data requires a holistic approach encompassing its sources, types, management, analysis, and utilization. By harnessing the power of data effectively, organizations can gain a competitive advantage and drive sustainable success in today's data-driven world.。

Candidate Profile: SAPPersonal DetailsName: ZhuZhiMinSex: MaleBirth: 1980-12-21Native Place: Guangdong Province(广东省)Height: 168Marital Status: UnmarriedFamily Residence: Shenzhen CityWork Exp. :8English Level :CET-6Contact Mobile: 138********Education1997 – 2001: Finance and Economics University Of JiangxiMajor in: Information system and Information engineerBachelor DegreeGeneral Assessment1.A complex talent with strongly management knowledge and abundance computer technology2. Fluency in English / Mandarin with good presentation skill3.Abundance ERP implementation and Project management.Good team lead and manage ability.4.Proficiency in SAP R/3 PP/SD/MM/FI/CO,Paradigm and ABAP.5.Acquaintance in Hi-tech, Comunication,Electronic, Toys, Metal, PCB industry6. Four years experience in SAP Consultant.7. Be good at obtaining the customer’s requirement and analyzing and designing business process8, A strong business planning, requirement analysis, process design, configuration and testing, implementation, training and writing skills;9, Good communication and coordination ability and sense of teamwork,can withstand the strong pressure;Work Experience1. Company: ShenZhen SangFeiPeriod:2007.2-2009.2Position:SAP MM/SD specialist technical supportResponsibilities:1、In charge of the company SAP MM /SD business planning, requirement analysis, process design, configuration, testing and implementation of business processes;2、Take use of SAP data analysis system to provide regular statements, discover、early warning and kill the problems;3, Provide users with related technical support and training about the MM / SD modules;4, Participate in enterprise business process research and process improvement analysis. Achievements:1, Together with external consultants to implement SAP MM module in SF company, design the blueprint and business processes and configuration;2, According to the needs of business development, ,taking the relevant configuration of MM / SD for establishing the inter-company business transactions, and improving the system to meet the company's new business development requirements;3, Be positive in communication with customers and training staff to improve the relevant application ability of the SAP system. For which I received the praise.2. Company: 3NOD DIGIT GroupPeriod:2003.11-2007.2Positions:SAP FI/CO IT reporting to SAP managerResponsibilities:1、The bussiness process research、design andλ configuration;2、Be charge of the SAP FI/CO module maintenance;3、The implementation of ERP of the subsidiary of the group and project management.4、Investigate user’s requirement and test the new process inλ ERP and train the users.5、Receive the complaint come from the user of theλ group and arrange one to do it.6、Maintain the system and develop theλ report.Achievements:1.With strong proven business ,technical knowledge and experience and coupled with leadership and interpersonal skills , I investigated the existing business process of factory and designed the a full cycle business process.I work with the power user to implement the PP,MM,FI/CO,.My responsibility included business design,configuration,documentation,end-user training and supporting,developing the reportwith ABAP.Through improving some weakness portion in management area,It strengthens production planning and controlling, material management, finance management and controlling and improves the completion ability and the management level of factory.3. Company: ShenZhen share info system CO LTDPeriod:2001.9-2003.10Positions:Project Manager of IT DepertmentResponsibilities:1, Be responsible for maintenance of software products;2, Be responsible for the project implementation of software products;3, Be responsible for collation and analysis of the demand of the clients and submit them to the R & D for development;4,Be involved in the design and planning of new products.Achievements:1, One after another carring out the project implementation for the company's major clients, such as the Harbin netcom, CCTV,鸿联95, CDC, Shenzhen state taxes successfully;2, As UT, Huawei's software outsourcing companies, I,as a demand interface in the company, was very good for UT, Huawei to provide the demand response services;3, In the course of project implementation, fully considering the customer's internal business processes, designed the suitable system management in line with the customers business process;In the course of project implementation,I got to know the ERP and the SAP,So,I started to learn the ERP theory and SAP by myself.。

国际货运代理有关英语体现（上）Unit 11. freight forwarder 货运代理人2. letter of credit 信用证3. the mode of transport 运送模式4. freight cost 运费5. the Forwarder’s Certificate of Receipt 货运代理人收货证明书6. the Forwarder’s Certificate of Transport 货运代理人运送证明书7. container cargo 集装箱货品8. foreign exchange trading 外汇交易9. exporting strategy 出口战略10. cargo transportation 货品运送11. customs clearance 清关12. commission agent 委托代理人13. country of transshipment 转运国14. movements of goods 货品运送15. shipping space 舱位16. a bill of lading 提单17. transit country 转口国18. trade terms 贸易条款19. general cargo 杂货20. special cargoes 特殊货品21. a comprehensive package of service 全面旳一揽子服务22. trade contract 贸易协议23. relevant documents 有关单据24. take delivery of the goods 提货Unit 2.1. FOB (FREE ON BOARD) 船上交货2. CIP (COST INSURANCE AND FREIGHT) 运费，保费付至3. CFR (COST AND FREIGHT ) 成本加运费4. FCA (FREE CARRIER) 货交承运人5. CPT (CARRIAGE PAID TO) 运费付至6. CIF (COST INSURANCE AND FREIGHT) 成本，保费加运费7. insurance premium 保险费8. multi-modal transport 多式联运9. inland waterway transport 内河运送10. amendment 修改11. carrier 承运人12. ICC- International Chamber of Commerce 国际商会13. Incoterms 国际贸易术语通则14. insurance policy 保险单15. packing costs 包装费用16. transfer of risks 风险转移17. ship’s rail 船舷18. clear the goods for export 办理货品出口清关手续19. sea transport 海运20. the named of shipment 指定装运港21. exchange control 外汇控制22. seller’s premise 卖方所在地23. the named port of destination 指定目旳港Unit 31. time of shipment 装船时间2. partial shipment 分批装运3. transshipment 转船4. shipping documents 运送单据5. ports of call 停靠港6. expiry date 有效期7. obligation 责任，义务8. terms of shipment 装运条款9. presentation of documents 交单10. remittance 汇付11. UCP-Uniform Customs and Practice of Documentary Credit, Icc Publication N500,1993 《跟单信用证统一通例》国际商会第500号出版物12. liner transport 班轮运送13. sailing schedule 船期表14. dispatch money 速遣费15. bunker surcharge 燃油附加费16. shipping by chartering 租船运送17. liner freight tariff 班轮运价表18. weight ton 重量吨19. measurement ton 尺码吨20. transshipment additional 转船附加费21. port of loading 装运港22. shipment date 装运有效期23. the latest date fro shipment 最迟装运期Unit 4.1. insurable interest 保险利益原则2. utmost good faith 最大诚信原则3. indemnity 赔偿原则4. Insurance certificate 保险凭证5. Endorsement 批单6. PICC Ocean Marine Cargo Clauses 中国人民保险企业海上货品运送保险条款7. Constructive total loss 推定全损8. general average 共同海损9. With Particular Average/ With Average 水渍险10. the subject matter insured 保险标旳11. Natural Calamities 自然灾害12. particular average 单独海损13. bulk cargo 散货14. insurance broker 保险经纪人15. inherent vice 内在缺陷16. actual total loss 实际全损17. the insure 保险人18. the insured 被保险人19. heavy weather 恶劣天气20. Free of Particular Average 平安险21. in transit 运送中22. All risks 一切险23. partial loss 部分损失24. War Risks 战争险25. Perils of the sea 海上风险26. insurance coverage 承保范围27. salvage charges 救济费用28. theft, pilferage &non-delivery risks 盗窃提货不着险29. fresh water and/or rain damage risks 淡水雨淋险30. shortage risks 短量险31. intermixture and contamination risks 混杂，玷污险32. leakage risks 渗漏险33. clash and breakage risks 碰损，破碎险34. taint of odour risks 串味险35. sweat and heating risks 受潮，受热险36. hook damage risks 钩损险37. breakage of packing risks 包装，破裂险38. rust risks 锈损险39. grounding 坐浅40. overturn 翻船41. port of distress 避难港42. volcanic eruption 火山爆发43. consideration 对价44. tsunami 海啸45. strand 搁浅Unit 51. carriage of goods by sea 海上货品运送2. endorsement 背书，签注3. mate’s receipt 大副收据，收货单4. shipping conference 班轮公会5. shipping documents 货运单证，船运单据6. shipper 托运人7. tariff 运价表8. containerization 集装箱化9. manifest 舱单10. liner service 班轮运送11. tramp service 不定期船运送12. trans-shipment paint 转运地13. freight rate 运费率14. tariff rate 运费表15. freight manifest 运费清单16. shipping note 托运单17. shipping order 装货单18. port authorities 港务局19. supply and demand 供求20. conference lines 班轮公会航线21. non-conference lines 非班轮公会航线22. non-vessel operating common carries(NVOCC) 无营运船公共承运人23. common carrier 公共承运人24. sea waybill 海运单25. a document of title 物权凭证26. stowage plan 积载图27. international trade 国际贸易28. shipping market 航运市场29. delivery order 提货单30. contract of carriage 货品运送协议31. pattern of international trade 国际贸易方式32. receipt of goods 货品收据33. scheduled service 定期航运34. trade routes 贸易路线35. member lines 会员企业36. price competition 运价竞争37. pose a challenge to 对……提出了挑战38. be attributable to 可归因于39. come to terms with 达到协议40. non-negotiable document 不可流通单证Unit61. bank draft 银行汇票2. documentary credit 跟单信用证3. issuing bank 开证行4. negotiating bank 议讨银行5. terms of the credit 信用证条款6. methods of payment 付款方式7. electronic data processing 电子数据处理8. interest rate 利息率9. an irrevocable confirmed L/C 不可撤销旳，保兑旳使用证10. blank bill of lading 不记名提单11. title to the goods 货品所有权12. straight bill of lading 记名提单13. order bills of lading 指示提单14. on-board bill of lading 已装船提单15. received-for-shipment bill of lading 备运提单16. clean bill of lading 清洁提单17. foul bill of lading 不清洁提单18. direct bill of lading 直达提单19. transshipment bill of lading 转船提单20. through bill of lading 联运提单21. long form bill of lading 全式提单22. short form bill of lading 略式提单Unit 71. bale/or grain capacity 包装容积2. time chartering 定期租船3. bareboat chartering 光船租船4. NYPE-The New York Produce Exchange Time Charter 土产格式5. hire/purchase contract 租购协议6. Voyage chartering 航次租船7. Grain capacity 散装容积8. Time charter on trip basis 航次期租9. Contract of afreightment 包运协议10. TCT-Trip Chartering 航次期租11. Operating expense 经营费用12. charter party 租船协议13. nautical operation 航行操作14. maintenance of the vessel 船舶维修15. supervision of the cargo 货品监管16. Gencon form 金康格式17. payment of hire 支付租金18. a designated manned ship 一艘特定旳配置船员旳船19. maintenance of the vessel 船舶维修20. trading limits 航区限制21. BIMCO 波罗地海国际航运协会22. BALTIME form-Baltime Uniform Time Charter Party波尔旳姆统一定期租船协议23. BARECON form-The BARECON Standard Bare boat Charter贝尔康原则光船租船协议Unit 81.contract of affreightment /contract of carriage (COA)货品运送协议2.insufficient packing 包装不良3.international sales of goods 国际货品销售4.negotiable document 可转让单据5.shipped bills of lading 已装船提单6.shipping company 船企业7.ship’s name 船名8.short shipment 短装9.carrier 承运人10.shipper 托运人11.endorsement in blank 空白背书12.special endorsement 记名背书13.transfer of bill of lading 提单转让14.holder of bill of lading 提单持有人15.anti-dated bill of lading 倒签提单16.advanced bill of lading 预借提单17.received for shipment bill of lading 收货待运提单18.multi-modal/combined/intermodal bill of lading 多式联运提单19.through/transshipment bill of lading 海洋联运提单Unit 91. pre-printed form 预订格式2. freight and other charges 运费和其他费用3. letter of credit transactions 信用证交易4. Arrival Notice 到货告知5. letter of indemnity 保函6. Cargo’s apparent order and condition 货品外表状态7. original bill of lading 正本提单8. Notify Party 告知方9. paramount Clause 首要条款10. Unknown clause 不知条款11. Jurisdiction clause 管辖权12. Refrigerated cargo clause 冷藏货条款13. bulk cargo clause 散装货条款14. port of discharging 卸货港15. shipping mark 运送标志16. EDI-Electronic Data Interchange 电子数据互换17. seaworthiness 适航18. cargo worthiness 适货19. copy 副本20. full set 全套1. liner freight rate 班轮运费率2. stowage factor 积载因数3. break bulk cargo 杂货，散件货品4. bunker adjustment factor (BAF) 燃油价风格整因数5. currency adjustment factor (CAF) 货币贬值调整因数6. ocan freight rate 海运运费率7. ocan freight 海运运费8. liner operator 班轮营运人9. maintenance 维护保养10. surcharge 附加费11. stores 物料12. tramp rate 不定期船运费率13. fixed costs 固定成本14. variable costs 可变成本15. adjustment factors 调整因数16. port congestion surcharges 港口拥挤附加费17. conference tariff 公会运价表18. non-conference tariff 非公会运价表19. freight prepaid 预付运费20. freight to collect 到付运费21. bilateral tariff 双边运价表22. freight agreement 运价协议23. heavy lift additional 超重附加费国际货运代理有关英语体现（下）Unit 101. liner freight rate 班轮运费率2. stowage factor 积载因数3. break bulk cargo 杂货，散件货品4. bunker adjustment factor (BAF) 燃油价风格整因数5. currency adjustment factor (CAF) 货币贬值调整因数6. ocean freight rate 海运运费率7. ocean freight 海运运费8. liner operator 班轮营运人9. maintenance 维护保养10. surcharge 附加费11. stores 物料12. tramp rate 不定期船运费率13. fixed costs 固定成本14. variable costs 可变成本15. adjustment factors 调整因数16. port congestion surcharges 港口拥挤附加费17. conference tariff 公会运价表18. non-conference tariff 非公会运价表19. freight prepaid 预付运费20. freight to collect 到付运费21. bilateral tariff 双边运价表22. freight agreement 运价协议23. heavy lift additional 超重附加费Unit 111. Entry Inwards 进口报关单2. Entry Outwards 出口报关单3. Export Declaration 出口申报单4. Import Manifest 进口舱单5. Inward Permit 进口许可证6. Bill of Entry 报关单7. Crew list 船员名单8. Customs clearance 结关（证书）9. Customs Declaration 海关申报10. Export Manifest 出口舱单11. customs tariff 关税税则12. customs examination 海关检查13. bonded warehouse 保税仓库14. port clearance 结关单15. procedural and documentary details 程序和文献旳细则16. customs invoice 海关发票17. goods (held ) in the bond 保税货品18. customs frontier 关境19. customs broker 报关行20. customs drawback 海关退税21. health certificate （检疫）健康证书22. load line 载重线23. Outward Export Permit 进口许可证24. packaging list 包装单25. policy of insurance 保险单26. safety equipment 安全设备27. safety radio telegraphy 安全无线电报28. stores list 物料清单29. Shipping Bill 出口货品明细单；装船告知单Unit 121. limitation of liability 责任范围限制2. intermodal transport 多式联运3. inherent vice 固有缺陷4. long haul 长途运送5. carriage of goods by road 国内经济6. rail transport 铁路运送7. road transport 公路运送8. consignor 发货人9. distribution 分发，赔销10. domestic economy 国内经济11. Conventional de Merchandises PAR Routes (CMR) 国际公路货品运送协议公约12. railway consignment note 铁路托运单13. cash on delivery 现款交货14. railway advice 铁路货运告知单15. carriage of goods by road 公路货品运送16. free on rail 铁路交货价17. special marks 特殊标识18. railroad bill of lading 铁路货运提单19. right of disposal 处置权Unit 131. combined transport 合并运送2. carrying capacity 运载能力3. international forwarder 国际货运代理4. freight charges 货品运费5. consolidation services 合并运送服务6. tariff rates 关税率7. cargo transportation 货品运送8. groupage transport 合并运送9. full container load 整箱货10. container freight station 集装箱货运站11. Master Ocean Bill of Lading 船长海运提单12. marine division 航运处13. House Bill of Lading 货运代理提单14. unloading port 卸货港15. general cargo 杂货16. inland waterway 内陆水道17. merchant service 商船营运18. less than carload lot (LCL) 零担货品运送Unit 141. multimodal transport 多式联运2. transshipment point 转运点3. insurance coverage 保险责任范围4. full container loads 集装箱整箱货5. liability insurance 责任保险6. air freight 空运货品7. flat rate 统一费用8. freight rate 货运价格9. land bridge 陆桥运送10. tying-up of capital 资金紧张11. Bill of health 健康证书12. cargo survey 货检13. cargo handling 货品装卸14. mini-bridge 小陆桥运送15. carriage of goods by sea 海上货品运送16. shipping agency 航运代理企业17. cargo declaration 货品申报18. sea train 火车车厢运送船19. the settlement of claims 货品索赔20. inter-containental 洲际间旳Unit 151. logistics 物流2. warehousing 仓储3. fleet 船队4. enterprise 企业5. work-in-process 正在加工旳产品6. inventory 库存7. carrier 承运人8. procurement 采购9. finished product 制成品10. assembly plant 装配厂11. manufacturing support 制造支持12. the work of logistics 物流模块13. transportation integration 运送整合14. facility network 设备网络15. strategic positioning 战略定位16. competitive performance 竞争性绩效17. the Council of Logistics Management 美国物流管理协会18. supply chain management 供应链管理19. order processing 定单处理20. collection 收货21. value chain 价值链22. market distribution 市场分销23. retail store 零售店Unit 161. business correspondence 商务通信，商务信函2. complimentary close 结尾敬语3. copy notations 抄送4. inside address 封内地址5. modified block style 改良齐头式6. official title 官衔，头衔7. return address 回信地址，发信人地址8. subject line 事由9. reference initials 写信人及秘书姓名旳首字母缩写（作后来参照）10. letterhead 信头11. diplomacy 外交手腕，交际手腕12. format/style 格式13. conciseness 简洁14. salutation 称呼15. enclosure 附件16. postscript 附笔17. Re: 事由18. signature 签名19. proofread 校对Unit 171. target audience 目旳客户2. vendor 卖主3. mortgage 抵押4. copyright infringement 侵犯著作权5. litigation 诉讼6. e-business 在线企业7. sales representative 销售代表8. currency conversion 货币兑换9. outsourcing 外包10. intellectual property 知识产权11. business partner 商业伙伴12. sector of the economy 经济部门13. write checks 开发票14. digital certificate 数字证书15. online transaction 在线交易16. smart card 智能卡17. virtual office 虚拟办公室18. e-commerce 电子商务19. shipment provider 收货人20. real-time trading 实时交易21. financial activity 金融活动22. seasoned professional 经验丰富旳专业人士23. privacy invasion 侵犯隐私24. digital signature 数字签名25. vice president 副总裁26. geographic boundary 地理边界27. cash checks 兑现支票28. trade tocks 买卖股票29. digital cash 数字现金30. voice mail 语音邮件31. individual preference 个人偏好Unit 181. passive voice 积极语态2. tele-printer 电传打字机3. recipient 收件人/收信人4. abbreviation 缩写/缩写词5. layout 格式/布局6. fax7. punctuation marks 标点符号8. transmission 传播，传送9. common practices 一般做法10. CCPIT (China Council for the Promotion of International Trade) 中国对外贸易增进委员会11. ASAP (as soon as possible) 尽快12. SHIPMT (shipment) 装运13. BK (bank) 银行14. UR (your) 你方是15. S.S. East Wind 东风轮16. a full signature 签全名17. salutation 标题18. complimentary close 礼貌结束语19. telex message 电传20. fax message21. simplified word （电传）简化字22. Best RGDS 祝商安23. telecommunication 电子通讯24. layout of telexes 电传布局Unit 191. Cargo Manifest 货品舱单2. Neutral AWB (The Air Waybill) 中性航空运送单3. Check list 核查单4. Consolidated shipment 集运货品5. Master Air Waybill 主运单6. House Air Waybill 分运单7. fully loaded aircraft 满载飞机8. non-negotiable/nontransferable 不可转让旳9. air transportation 空运10. documentary credit 跟单信用证11. shipping documents 货运文献12. consolidated airfreight 集运货品/合并装运货品13. air transportation regulations 航空运送规则Unit 201. Class Rates 等级运价2. Hazardous goods 危险品3. General Cargo Rates 一般运价4. Minimum Charges 最低运价5. Valuable cargo 珍贵货品6. Special Commodity Rates 指定商品运价7. Insurance costs 保险费8. Chargeable Weight 计费重量9. currency adjustment 货币调整10. gross weight 毛重11. high density cargo 高密度货品12. volume weight 体积重量13. contract FAK rates (freight-of- all-kinds) FAK协议运价Unit211. FIATA 国际货运代理协会2. Non-governmental organization 非政府性组织3. Fastest-changing industry 发展最迅速旳产业4. International Air Transport Association 国际航空运送协会5. Global airline network 全球航空企业网络6. Advisory bodies 征询机构7. Private international organization 国际民间组织8. Freight forwarding industry 货运代理业9. Airline cooperation 航空企业协作10. Airfreight Institute 航空货品研究机构11. Multimodal Transport Institute 多式联运研究机构12. Advisory Body Legal Matters 法律事务征询委员会13. Forwarders Certificate of Transport 货运代理运送证书14. International Union of railways 国际铁路工会15. Advisory Body Dangerous Goods 危险货品征询委员会16. FIATA Warehouse Receipt （货运代理）仓库收据17. FIATA Forwarding Instructions （货运代理）运送指示390种外贸单证名称中英文互译mercial invoice 商业发票2.Proforma invoice形式发票3.Received invoice收讫发票4.Certificate invoice证明发票5.Detailed invoice详细发票6.Neutral invoice 中性发票7.Manufacture invoice 厂家发票8.Bank’s invoice 银行发票9.Preliminary /provisional invoice 临时发票10.Customs invoice 海关发票11.Consular invoice 领事发票12.Packing list 装箱单13.Weight list 重量单14.Measurement list 尺码单15.Insurance poliy 保险单16.Insurance Certificate 保险凭证bined Insurance Certificate 联合保险凭证18.Open policy 预约保险单19.Cover note暂保单20.Endorsement批单21.Certificate oforigin of the Pepoles’ Republic of China中华人民共和国原产地证22.Generalized system of preferences certificate of orgin from A 普惠制产地证23.Ispection certificate商检证书24.Qulity certificate品质检查证书25.Quanty certificate数量检查证书26.Weight certificate重量检查证书27.Phytosanitary certificate植物检疫证书28.Veterinary certificate兽医检查证书29.Sanitary/Health certificate卫生/健康检查证书30.Disinfection certificate 消毒检查证书31.Fumigation certificate熏蒸证书32.Certificate of analysis 分析证34.Export /import license进出口许可证35.Special customs invoice 美国海关发票36.Canada customs invoice 加拿大海关发票bined certificate of value and origin 澳大利亚海关发票38.From59A certificate of origin for export to Newzealand新西兰海关发票39.FromC 西非海关发票40.L/C=letter of credit 信用证41.Bill of exchange / draft 汇票42.Beneficiary’s certificate/statement 受益人证明/寄单证明43.Booking note 托运单/下货纸44.B/L提单45.Direct B/L直达提单46.Transhipment B/L转运提单bined transport B/L联合提单48.Container B/L集装箱提单49. Charter Party B/L）租船提单50.Airway bill 空运单51.Shipper’s letter of instruction 货品托运书52.Railway bill 铁路运单53.Shipping advice/ Declaration of shipment 装运告知54.Captain receipt 船长收据55.Itinerary certificate航程证明56.Certificate of sample寄样证明57.Shipping order (s/o) 装货单58.Mate’s receipt大副收据59.Dock receipt 集装箱场站数据60.Delivery order 提货单61.Equipment intechange receipt 设备交接单62.Manifest载货清单/舱单63.Cargo receipt 承载货品收据64.Sea way bill海运单65.Master air way bill航空主运单66.House air way bill航空分运单67.Numerical container list集装箱装载清单68.Export freight manifest出口载货运费清单69.Entry inwards进口报关单70. Authoriztion letter for customs declaration/ Power of attorney（POA）报关委托书72. Telex release /Surrendered B/L 电放提单73. Instrument for the collecting/verifying and writing-off of exportproceeds in foreign exchange/verifying and writing- off instrument外汇核销单74. Export drawback出口退税单75.Bank statement/note/receipt 银行水单76.Electronic bill of lading电子提单77.Letter of indemnity保函78.Original bill of lading正本提单79.Customs clearance结关证书80.Entry outwards出口报关单81.Export manifest 出口载货清单/出口舱单82.Inward permit 进口许可证83.Outwards Export permit 出口许可证84.Shipping bill 出口货品明细单/装船告知单85.Export declaration 出口申报单86.Stores list 物料单87.Railway consignment note 铁路托运单88.Cargo declaration 货品申请表89.Railway advice铁路货运告知单90.consignment note 运单91.Bill of health 健康证书92.Straight B/L 记名提单93.Order B/L 指示提单94.On-board B/L 已装船提单95.Received-for-shipping B/L备运提单96.Clean B/L 清洁提单97.Foul B/L不清洁提单98.Black B/L 不记名提单99.Through B/L 联运提单100.Long form B/L 全式提单101.Short B/L略式提单102.Valued policy 定值保险单103.Voyage policy 航次保险单104.Loading list or cargo list 装货清单105.Damgerous cargo list 危险品清单106.Damage cargo list 货品残损单107.Cargo tracer货品查单108.Notice of readiness 准备就结告知书nding permit card登陆卡110.On deck B/L 舱面提单111.Minimun freight B/L 最底运费提单112.Standby L/C 备用信用证113. Irrevocable L/C 不可撤销旳信用证114. Revocable L/C 可撤销旳信用证115. Confirmed L/C 保兑信用证116. Documentary L/C跟单信用证117. Sight L/C既期信用证118. Usance L/C远期信用证119. Transferable Credit 可转让信用证120. Revolving Credit 循环信用证121. Reciprocal Credit 对开信用证122. Rack to Back Credit 背对背信用证123. MultimodaL Transport B/L or Intermodal Transport B/L多式联运提单124. Anti-dated B/L 倒签提单125. Advanced B/L 预借提单126. Stale B/L 过期提单127. Freight Prepaid B/L运费预付提单128. Freihgt to Collect B/L 运费到付提单129. Minimum B/L 最低运费提单130. Omnibus B/L 合并提单131. Combined B/L并装提单132. Separte B/L 分提单133. Switch B/L 互换提单134. Parcel Receipt B/L包裹提单135.货运代理给进口代理旳告知 forwarder's advice to import agent 136. 货运代理给出口商旳告知 forwarder's advice to exporter137.货运代剪发票 forwarder's invoice138.货运代理收据证明 forwarder's certificate of receipt139. 货运代理人仓库收据 forwarder's warehouse receipt140.货品收据 goods receipt141.港口费用单 port charges documents142.入库单 warehouse warrant143. 装卸单 handling order144.通行证 gate pass145.运单 waybill146.通用(多用)运送单证 universal (multipurpose) transport document 147.承运人货品收据 goods receipt, carriage148.全程运单 house waybill149.副本提单 bill of lading copy150.空集装箱提单 empty container bill151.油轮提单 tanker bill of lading152.内河提单 inland waterway bill of lading153.不可转让旳海运单证(通用) non-negotiable maritime transport document (generic)154.无提单提货保函 letter of indemnity for non-surrender of bill of lading155.货运代理人提单 forwarder's bill of lading156.陆运单 road list-SMGS157.押运正式确认 escort official recognition158.分段计费单证 recharging document159.公路托运单 road cosignment note160.分空运单 substitute air waybill161.国人员物品申报 crew's effects declaration162.乘客名单 passenger list163.铁路运送交货告知 delivery notice(rail transport)164.邮递包裹投递单 despatch note (post parcels)165.货运代理人运送证书 forwarder's certificate of transport166.联运单证(通用) combined transport document (generic)167.多式联运单证(通用) multimodal transport document (generic)168.订舱确认 booking confirmation169.规定交货告知 calling foward notice170.运费发票 freight invoice171.货品抵达告知 arrival notice(goods)172.无法交货旳告知 notice of circumstances preventing delvery (goods) 173.无法运货告知 notice of circumstances preventing transport (goods) 174.交货告知 delivery notice (goods)175.载货清单 cargo manifest176.公路运送货品清单 bordereau177.集装箱载货清单 container manifes (unit packing list)178.铁路费用单 charges note179.托收告知 advice of collection180.船舶安全证书 safety of ship certificate181. 无线电台安全证书 safety of radio certificate182.设备安全证书 safety of equipment certificate183.油污民事责任书 civil liability for oil certificate184. 载重线证书 loadline document185. 免于除鼠证书 derat document186.航海健康证书 maritime declaration of health187. 船舶登记证书 certificate of registry189. 船用物品申报单 ship's stores declaration190.出口许可证申请表 export licence, application191. 出口结汇核销单 exchange control declaration, exprot192.T出口单证(海关转运报关单)(欧共体用) despatch note moder T193.T1出口单证(内部转运报关单)(欧共体用) despatch note model T1194.T2出口单证(原产地证明书) despatch note model T2195.T5管理单证(退运单证)(欧共体用) control document T5196.铁路运送退运单 re-sending consigment note197.T2L出口单证(原产地证明书)(欧共体用) despatch note model T2L198.出口货品报关单 goods declaration for exportation199. 离港货品报关单 cargo declaration(departure)200.货品监管证书申请表 application for goods control certificate201.货品监管证书申请表 goods control certificate202.商品检查申请表 application for inspection certificate203. 原产地证书申请表application for certificate of origin,204. 原产地申明 declaration of origin205. 地区名称证书 regional appellation certificate 206. 优惠原产地证书 preference certificate of origin207.危险货品申报单 dangerous goods declaration208.出口记录报表 statistical doucument, export209.国际贸易记录申报单 intrastat declaration210. 交货查对证明 delivery verification certificate211. 进口许可证申请表application for import licence,212.无商业细节旳报关单 customs declaration without commercial detail 213.有商业和项目细节旳报关单 customs declaration with commercial and item detail214.无项目细节旳报关单 customs declaration without item detail215. 有关单证 related document216.调汇申请 application for exchange allocation217.调汇许可 foreign exchange permit218.进口外汇管理申报 exchange control declaration (import)219.内销货品报关单 goods declaration for home use220.海关即刻放行报关单 customs immediate release declaration221. 海关放行告知 customs delivery note222.到港货品报关单 cargo declaration (arrival)223.邮包报关单 customs deciaration (post parcels)224. 增值税申报单 tax declaration (value added tax)225. 一般税申报单 tax declaration (general)226. 催税单 tax demand227. 禁运货品许可证 embargo permit228. 海关转运货品报关单 goods declaration for customs transit229. TIF国际铁路运送报关单 TIF form230. TIR国际公路运送报关单 TIR carnet231. 欧共体海关转运报关单 EC carnet232. EUR1欧共体原产地证书 EUR 1 certificate of origin233.ATA 暂准进口海关文献 ATA carnt234. 欧共体统一单证 single administrative document235. 海关一般答复 general response (Customs)236. 海关公文答复 document response (Customs)237. 海关误差答复 error response (Customs)238. 海关一揽子答复 packae response (Customs)239. 海关计税／确认答复tax calculation ／confirmation response (Customs)240. 配额预分派证书 quota prior allocation certificate241. 最终使用授权书 end use authorization242. 政府协议 government contract243. 进口记录报表 statistical document, import245. 跟单信用证开证申请书 application for documentary credit246. 先前海关文献／报文 previous Customs document／message247. 一致性证书 cettificate of conformity248. 测试汇报 test report249. 产品性能汇报 product performance report250. 产品规格型号汇报 product specification report 251. 工艺数据汇报 process data report252. 首样测试汇报 first sample test report253. 价格／销售目录 price ／sales catalogue254. 参与方信息 party information255. 农产品加工厂证书 mill certificate256. 家产品加工厂证书 post receipt257. 邮政收据 post receipt258. 价值与原产地综合证书 combined certificate of value adn origin 259. 移动申明Ａ．ＴＲ．１ movement certificate Ａ．ＴＲ．１260 质量数据报文 quality data message261. 查询 query262. 查询答复 response to query263. 订购单 purchase order264. 制造阐明 manufacturing instructions265. 领料单 stores requisition266. 产品售价单 invoicing data sheet267. 包装阐明 packing instruction268. 内部运送单 internal transport order269. 记录及其他管理用内部单证 statistical and oter administrative internal docu-ments270. 直接支付估价申请 direct payment valuation request 271. 直接支付估价单 direct payment valuation272. 临时支付估价单 rpovisional payment valuation273. 支付估价单 payment valuation274. 数量估价单 quantity valuation request275. 数量估价申请 quantity valuation request276. 协议数量单 contract bill of quantities-BOQ277. 不祭价投标数量单 unpriced tender BOQ278. 标价投标数量单 priced tender BOQ279. 询价单 enquiry280. 临时支付申请 interim application for payment281. 支付协议 agreement to pay282. 意向书 letter of intent283. 订单 order284. 总订单 blanket order285. 现货订单 sport order286. 租赁单 lease order287. 紧急订单 rush order288. 修理单 repair order289. 分订单 call off order290. 寄售单 consignment order291. 样品订单 sample order292. 换货单 swap order293. 订购单变更祈求 purchase order change request 294. 订购单答复 purchase order response295. 租用单 hire order296. 备件订单 spare parts order297. 交货阐明 delivery instructions298. 交货计划表 delivery schedule299. 准时交货 delivery just-in-time300. 发货告知 delivery release301. 交货告知 delivery note302. 发盘／报价 offer／quotation303. 报价申请 request for quote304. 协议 contract305. 订单确认 acknowledgement of order306. 形式发票 proforma invoice307. 部分发票 partial invoice308. 操作阐明 operating instructions309. 铭牌 name／product plate310. 交货阐明祈求 request for delivery instructions311. 订舱申请 booking request312. 装运阐明 shipping instructions313. 托运人阐明书(空运) shipper's letter of instructions(air)314. 短途货运单 cartage order(local transport)315. 待运告知 ready for despatch advice316. 发运单 despatch order317. 发运告知 despatch advice318. 单证分发告知 advice of distrbution of documents 319. 贷记单 credit note320. 佣金单 commission note321. 借记单 debit note322. 改正发票 corrected invoice323. 合并发票 consolidated invoice324. 预付发票 prepayment invoice325. 租用发票 hire invoice326. 税务发票 tax invoice327. 自用发票 self-billed invoice328. 保兑发票 delcredere invoice329. 代剪发票 factored invoice330. 租赁发票 lease invoice331. 寄售发票 consignment invoice332. 代理贷记单 factored credit note333. 银行转帐指示 instructions for bank transfer334. 银行汇票申请书 application for banker's draft335. 托收支付告知书 collection payment advice336. 跟单信用证支付告知书 documentary credit payment advice337. 跟单信用证承兑告知书 documentary credit acceptance advice338. 跟单信用证议付告知书 documentary credit negotiation advice339. 银行担保申请书 application for banker's guarantee 340. 银行担保 banker's guarantee341. 跟单信用证赔偿单 documentary credit letter of indemnity。

信贷基本词汇英汉对照(2)-上海译国译民信贷基本词汇英汉对照(2)-译国译民翻译公司Financial flexibility 财务弹性Financial forecast 财务预测Financial instability 财务的不稳定性Financial rating analysis 财务评级分析Financial ratios 财务比率Financial risk 财务风险Financial risk ratios 财务风险比率Fitch IBCA 惠誉评级Fitch IBCA ratings 惠誉评级Fixed assets 固定资产Fixed charge 固定费用Fixed charge cover 固定费用保障倍数Fixed costs 固定成本Floating assets 浮动资产Floating charge 浮动抵押Floor planning 底价协议Focus 聚焦Forced sale risk 强制出售风险Foreign exchange markets 外汇市场Forfeiting 福费廷Formal credit rating 正式信用评级Forward rate agreements 远期利率协议FRAs 远期利率协议Fund managers 基金经理FX transaction 外汇交易GAAP 公认会计准则Gearing 财务杠杆率Geographical spread of markets 市场的地理扩展Global target 全球目标Going concern concept 持续经营原则Good lending 优质贷款Good times 良好时期Government agencies 政府机构Government interference 政府干预Gross income 总收入Guarantee of payment 支付担保Guaranteed loans 担保贷款Guarantees 担保High credit quality 高信贷质量High credit risks 高信贷风险High default risk 高违约风险High interest rates 高利率High risk regions 高风险区域Highly speculative 高度投机High-risk loan 高风险贷款High-value loan 高价值贷款Historical accounting 历史会计处理Historical cost 历史成本IAS 国际会计准则IASC 国际会计准则委员会IBTT 息税前利润ICE 优质贷款原则Ideal liquidity ratios 理想的流动性比率Implied debt rating 隐含债务评级Importance of credit control 信贷控制的重要性Improved products 改进的产品 IImproving reported asset values 改善资产账面价值In house assessment 内部评估In house credit analysis 内部信用分析In house credit assessments 内部信用评估In house credit ratings 内部信用评级Income bonds 收入债券Income statement 损益表Increasing profits 提高利润Increasing reported profits 提高账面利润Indemnity clause 赔偿条款Indicators of credit deterioration 信用恶化征兆Indirect loss 间接损失Individual credit transactions 个人信用交易Individual rating 个体评级Industrial reports 行业报告Industrial unrest 行业动荡Industry limit 行业限额Industry risk 行业风险Industry risk analysis 行业风险分析Inflow 现金流入Information in financial statements 财务报表中的信息In-house credit ratings 内部信用评级Initial payment 初始支付Insolvencies 破产Institutional investors 机构投资者Insured debt 投保债务Intangible fixed asset 无形固定资产Inter-company comparisons 企业间比较Inter-company loans 企业间借款Interest 利息Interest cost 利息成本Interest cover ratio 利息保障倍数Interest cover test 利息保障倍数测试Interest holiday 免息期Interest payments 利息支付Interest rates 利率Interim statements 中报(中期报表)Internal assessment methods 内部评估方法Internal financing ratio 内部融资率Internal Revenue Service 美国国税局International Accounting Standards Committee 国际会计准则委员会International Accounting Standards(IAS) 国际会计准则International Chamber of Commerce 国际商会International credit ratings 国际信用评级International Factoring Association 国际代理商协会International settlements 国际结算Inventory 存货Inverse of current ratio 反转流动比率Investment analysts 投资分析人员Investment policy 投资政策Investment risk 投资风险Investment spending 投资支出Invoice discounting 发票贴现Issue of bonds 债券的发行Issued debt capital 发行债务资本Junk bond status 垃圾债券状况Just-in-time system(JIT) 适时系统Key cash flow ratios 主要现金流量指标Labor unrest 劳动力市场动荡Large．scale borrower 大额借贷者Legal guarantee 法律担保Legal insolvency 法律破产Lending agreements 贷款合约Lending covenants 贷款保证契约Lending decisions 贷款决策Lending proposals 贷款申请Lending proposition 贷款申请Lending transactions 贷款交易Letters of credit 信用证Leverage 财务杠杆率LIBOR 伦敦同业拆借利率Lien 留置Liquid assets 速动资产Liquidation 清算Liquidation expenses 清算费Liquidity 流动性Liquidity and working capital 流动性与营运资金Liquidity ratios 流动比率Liquidity run 流动性危机Liquidity shortage 流动性短缺Loan covenants 贷款合约Loan guarantees 贷款担保Loan principal 贷款本金Loan principal repayments 贷款本金偿还Loan review 贷款审查London Inter-bank Offered Rate 伦敦同业拆借利率Long’ term debt 长期负债Long-term funding 长期融资Long-term risk 长期风险Management 管理层Marginal lending 边际贷款Marginal trade credit 边际交易信贷Market surveys 市场调查Marketing 市场营销Markets 市场Matching concept 配比原则Material adverse-change clause 重大不利变动条款Maximum leverage level 最高财务杠杆率限制Measurement and judgment 计量与判断Measuring risk 风险计量Medium-term loan 中期贷款Microcomputer modeling 计算机建模Minimum current ratio requirement 最低流动比率要求Minimum leverage ratio 最低举债比率Minimum net worth 最低净值Minimum net-worth requirement 最低净值要求Minimum risk asset ratio 最低风险资产比率Monitoring activity 监管活动Monitoring credit 信用监控Monitoring customer credit limits 监管客户信贷限额Monitoring risks 监管风险Monitoring total credit limits 监管全部信贷限额Monthly reports 月报Moody's debt rating 穆迪债券评级Mortgage 抵押improving balance sheet 改善资产负债表Multiple discriminate analysis 多元分析National debt 国家债务NCI 无信贷间隔天数Near-cash assets 近似于现金的资产Negative cash flow 负现金流量Negative net cash flow 负净现金流量Negative operational cash flows 负的经营性现金流量Negative pledge 限制抵押Net book value 净账面价值Net cash flow 净现金流量Net worth test 净值测试New entrants 新的市场进人者No credit interval 无信贷间隔天数Non-cash items 非现金项目Non-core business 非核心业务Non-operational items 非经营性项目Obtaining payment 获得支付One-man rule 一人原则Open account terms 无担保条款Operating leases 经营租赁Operating profit 营业利润Operational cash flow 营性现金流量Operational flexibility ~营弹性Optimal credit 最佳信贷Order cycle 订货环节Ordinary dividend payments 普通股股利支付Organization of credit activities 信贷活动的组织Overdue payments 逾期支付Over-trading 过度交易Overview of accounts 财务报表概览·Parent company 母公司PAT 税后利润Payment in advance 提前付款Payment obligations 付款义务Payment records 付款记录Payment score 还款评分PBIT 息税前利润PBT 息后税前利润Percentage change 百分比变动Performance bonds 履约保证Personal guarantees 个人担保Planning systems 计划系统Pledge 典押Points-scoring system 评分系统Policy setting 政策制定Political risk 政治风险Potential bad debt 潜在坏账Potential credit risk 潜在信用风险Potential value 潜在价值Predicting corporate failures 企业破产预测Preference dividends 优先股股息Preferred stockholders 优先股股东Preliminary assessment 预备评估Premiums 溢价Primary ratios 基础比率Prior charge capital 优先偿付资本Priority cash flows 优先性现金流量Priority for creditors 债权人的清偿顺序Priority payments 优先支付Product life cycle 产品生命周期Product market analysis 产品市场分析Product range 产品范围Products 产品Professional fees 专业费用Profit 利润Profit and loss account 损益账户Profit margin 利润率Profitability 盈利能力Profitability management 盈利能力管理Profitability ratios 盈利能力比率Promissory notes 本票Property values 所有权价值Providers of credit 授信者Provision accounting 准备金会计处理Prudence concept 谨慎原则Public information 公共信息Public relations 公共关系Purpose of credit ratings 信用评级的目的Purpose of ratios 计算比率的目的Qualitative covenants 定性条款Quantitative covenants 定量条款Query control 质疑控制Quick ratio 速动比率Rating exercise 评级实践Rating process for a company 企业评级程序Ratio analysis 比率分析Ratio analyst weaknesses ~L率分析的缺陷Real insolvency 真实破产Real sales growth 实际销售收入增长率Realization concept 实现原则Receivables 应收账款Recession 衰退Reducing debtors 冲减应收账款Reducing profits 冲减利润Reducing provisions 冲减准备金Reducing reported profits 冲减账面利润Reducing stocks 减少存货Registrar of Companies 企业监管局Regulatory risk 监管风险Releasing provisions 冲回准备金Relocation expenses 费用再分配Reminder letters 催缴单Repayment on demand clause 即期偿还条款Replacement of principal 偿还本金Report of chairman 总裁／董事长报告Reserve accounting 准备金核算Residual cash flows 剩余现金流量Restricting bad debts 限制坏账Restrictions on secured borrowing 担保借款限制Retention-of-title clauses 所有权保留条款Revenues 总收入Risk analysis reports 风险分析报告Risk and banks 风险与银行Risk and companies 风险与企业Risk and Return 风险与回报Risk capital 风险资本Risk-reward 风险回报Risk-weighted assets 风险加权资产ROCE 资本收益率Romapla clauses “一手交钱一手交货”条款Sales 销售额Secondary ratios 分解比率Secure methods of payment 付款的担保方式Secured assets 担保资产Secured creditors 有担保债权人Secured loans 担保贷款Securities and Exchange Commission (美国)证券交易委员会Security guarantees 抵押担保Security of payment 付款担保Security general principles 担保的一般原则Segmentation 细分Setting and policing credit limits 信用限额的设定与政策制定Settlement discount (提前)结算折扣Settlement terms 结算条款Share price 股价Short-term borrowing 短期借款Short-term creditors 短期负债Short-term liabilities 短期债务Short-termism 短期化SIC 常务诠释委员会Significance of working capital 营运资金的重要性Single credit customer 单一信用客户Single ratio analysis 单一比率分析Size of credit risk 信用风险的大小Slow stock turnover 较低的存货周转率Sources of assessments 评估信息来源Sources of credit information 信用信息来源Sources of risk 风险来源Sovereign rating 主权评级Specialist agencies 专业机构Specific debt issue 特别债券发行Speculative 投机性Speculative grades 投机性评级Split rating 分割评级Spot rate 现价(即期比率)Spreadsheets 电子数据表Staff redundancies 员工遣散费Standard and Poor 标准普尔Standard security clauses 标准担保条款Standard&Poor's 标准普尔Standby credits 备用信用证Standing Interpretations Committee 证券交易委员会Standing starting credit limits 持续更新信用限额Statistical analysis 统计分析Statistical techniques 统计技巧Status reports (企业)状况报告Stock valuations 存货核算Stocks 股票Straight line depreciation method 直线折旧法Strategic positioning 战略定位Surplus assets 盈余资产Surplus rating 盈余评级Supplier power 供应商的力量Supply chain 供应链Support rating 支持评级Swap agreement 换合约Swaps 互换SWOT analysis SWOT分析Symptoms of failure questionnaires 企业破产征兆调查表Takeovers 收购Tax payments 税务支付Technical insolvency 技术破产Technology and change 技术进步Term loan 定期贷款Term of borrowing 借款期限Third party guarantees 第三方担保。

3.外包装应坚固，以适合运输。

至于内包装，必须具有吸引力，以促进销售。

Outer packing should be strong enough to fit the transportation. As for the inner packing, must be attractive in order to promote sales.6.我们高兴地通知你们，你方所订购的货物已备妥待运，请告知包装及装运要求。

We are pleased to inform you that the goods you ordered are ready for shipment, please inform the packing and shipping requirements7.出口商应该很好考虑运往国外货物的包装，并尽量按买方的要求包装货物。

Exporters should be well considered packing of goods shipped abroad, and try to pack the goods according to buyer's request.8.我们男衬衫的包装为每件套一塑料袋，五打装一纸箱。

内衬防潮纸，外打铁箍两道。

Our men shirt packing each in a plastic bag, five dozen to a carton. Lined with waterproof paper, two outside the play hoop.U61 Payment is to be effected by 100% confirmed,irrevocable,transferable letter of credit with transshipment and partial shipments allowed,and with 5% more or less in value or quantity permissible,payable by(with) drafts at sight and valid for negotitation in China till 15th after shipment,to be opened 30 days before the month of shipment.付款方式为以100％确定的，不可撤销，可转让信用证允许分批与转船运输，并准许以价值或数量的5％增减，支付的以即期（带）汇票及在中国议付有效期为装船后至15日，被打开的装运月份前30天。

SAP科⽬介绍SAP Account Determination1.Overview1.1Chart of Accounts1.1.1Operation Chart of AccountsIMG: Financial Accounting→Financial Accounting Basic Settings→Global Parameters for Company Code → Enter Global Parameters1.1.2Country Chart of AccountsIMG: Financial Accounting→Financial Accounting Basic Settings→Global Parameters for Company Code → Enter Global Parameters1.1.3Group Chart of AccountsIMG: Financial Accounting→General Ledger Accounting→Master Data→G/L Accounts → Preparations →Edit Chart of Accounts List1.2General Ledger Account Master1.2.1Account Group (SKA1-KTOKS)IMG: Financial Accounting→General Ledger Accounting→Master Data→G/L Accounts→Preparations→Define Account Group1.2.2P&L Statement Account (SKA1-GVTYP) orBalance Sheet Account (SKA1-XBILK)Many configuration transactions for G/L account determination have built-in validations to expect only one ofthese types of accounts1.2.3Group Account Number(SKA1-BILTK)1.2.4Reconciliation Account for Account Type(SKB1-MITKZ)You can indicate an account as a reconciliation account for customers, vendors, assets, etc.1.2.5Alternative Account Number(SKB1-ALTKT)1.2.6Open Item Management(SKB1-XOPVW)If automatic G/L account determination posts to an account where subsequent clearing is required, then thisflag should be selected.1.2.7Sort Key(SKB1-ZUAWA)This field determines how, and with what value, the allocation field in the document posted to this account isfilled.1.2.8Field Status Group(SKB1-FSTAG)This field also indirectly impacts G/L account determination postings. It controls fields that are available whileposting transactions to a G/L account.1.2.9Post Automatically Only(SKB1-XINTB)1.3Account Determination Techniques1.3.1Transaction Key TechniquesTransaction FBKP provides a single area for configuring G/L accounts for transactions that use the transaction key technique.1.3.1.1 Symbolic Account Technique1.3.1.2 Condition Technique1.4 Summary 1.5 Reference1.5.11.5.22. General Ledger Transaction2.1 Foreign Currency TransactionAll transaction keys corresponding to currency valuation are grouped under Transaction Group FW A (Exchange Rate Differences).IMG: Financial Accounting → General Ledger Accounting (New) → Periodic Processing → Valuate → Foreign Currency Valuation → Prepare Automatic Postings for Foreign Currency Valuation 2.1.1 Open Item General Ledger AccountsIf the G/L account is maintained as an openitem account, G/L account determination is configured under Transaction Key KDF(Exchange Rate Dif.: Open Items/GL Acct), this transaction key has two optional rulemodifiers, which are Currency and Currency type.I. When an open receivable or payable item in foreign currency is cleared (paid or adjusted with an offsetting entry), an loss or gain due to exchange rate difference is posted to the:01: Exchange rate difference realized – Loss02: Exchange rate difference realized – GainII. During the currency valuation process, such unrealized loss is posted to the:03: Valuation – Val.loss 1,And unrealized gain is posted to the:04: Valuation – Val.gain 1.The offsetting entry for both of these accounts is posted to the:05: Valuation – Bal.sheet adj.1.III. If your corporate group currency is different from your operating currency, you may be required to submit your financial data in the group currency. You can do this by translating the entire financial statement from the operating currency to the group currency. If currency translation is carried out, SAP uses the following G/L accounts for posting exchange rate differences:06: Translation – loss07: Translation – Bal.sheet adj.loss08: Translation – Gain09: Translation – Bal.sheet adj.gain2.1.2Ending Balance General Ledger AccountsIf the G/L account is maintained as an ending balance account, G/L account determination is configured under Transaction Key KDB (Exch. Rate Diff. using Exch. Rate Key).I. G/L account determination in this case is fairly simple. At the time of currency valuation, any loss or gaindue to the exchange rate difference is posted to the:10: Expense account11: E/R gains accountII. If you are using rolling valuation, SAP uses the following G/L accounts for posing exchange rate loss orgain:12: Expense account – rolling valuation13: Revenue account – rolling valuation2.1.3Other Accounts Relevant to Foreign Currency2.1.3.1Document Split FunctionalityIf document split functionality is active, you can set up G/L accounts under Transaction Key CEX(Document Split for Currency Exchange) for balancing entries.2.1.3.2Rounding DifferencesIf any rounding differences must be posted due to foreign currency transaction, these differences areposted to G/L accounts determined using Transaction Key RDF (Internal currencies rounding differences).2.1.3.3Financial Statement VersionsIMG: Financial Accounting → General Ledger Accounting (New) → Periodic Processing → Valuate →Foreign Currency Valuation → Define Account Determination for Currency TranslationThe figure shows the maintenance of these G/L accounts. Fields (14) and (15) provide the exchange ratetype that should be used to determine the effective exchange rate.For each financial statement item, any valuation loss or gain due to an exchange rate difference is postedto the Val.loss 1(17) and Val.gain 1(18) accounts, respectively. The offsetting entry for these accounts is posted to the Bal.sheet adj.(16) account.2.2Other General Ledger Transaction2.2.1Retained EarningsIMG: Financial Accounting → General Ledger Accounting → Master Data → G/L Accounts → Preparations→ Define Retained Earning AccountAs the configuration shows, the balance of all income statement accounts of type X will be carried forward to retained earnings account 3131000000.2.2.2Inter-Company TransactionsIMG: Financial Accounting →General Ledger Accounting →Business Transactions →PrepareCross-Company Code TransactionsSuch inter-company postings require clearing accounts in each company code, so as to analyze and settle inter-company receivables and payables. SAP uses Transaction Key BUV (Clearing between company codes) for determining these G/L accounts.Accounts (01) and (02) are posted in 1100 for receivables from 2200 and payables to 2200. Accounts (03) and(04) are posted in 2200 for receivables from 1100 and payables to 1100.2.2.3Account Receivable / Accounts Payable ReclassificationIMG: Financial Accounting → General Ledger Accounting → Periodic Processing → Reclassify → Transfer and Sort Receivables and Payables → Define Sort Method and Adjustment Accts for Regrouping Receivables / PayablesThis figure shows you three time frames defined for payables (you can select whether the time frames define are applicable for customers and /or vendors). Even though the example shows time frames in years, you can define them for months or days also. For each time frame, SAP automatically generates a Transaction Key Vxx under Transaction Group BI2 (Receivables/payables sorting).Subsequently, you can assign G/L account determination for each combination of AR/AP reconciliation account and transaction key generated in the previous step. The target account (02) specifies the G/L account to which the balance as per the specified time frame is posted. The adjustment account (01) specifies the G/L account to which the offsetting entry is posted.2.2.4Bad Debt ReserveSap uses Transaction Key ACC (Provision for doubtful receivables) for this G/L account determination.IMG: Financial Accounting →Accounts Receivable and Accounts Payable →Business Transactions →Closing → Valuate → Reserve for Bad Debt → Define Accounts for Reserve for Bad Debt2.3Accrual Transactions2.3.1Accrual EngineThe Accrual Process in the Accrual Engine determines what types of postings are implemented for the accrual. There are three different types of accrual process, which are:2.3.1.1Opening Posting (I)Creates the accrual by posting the total value that is to be accrued2.3.1.2Periodic Posting (P)Posts a periodic amount (usually) from the accrual account to the income statement account2.3.1.3Final Posting (F)This posting is made only if the accrual is terminated before the end of the accrual period. Depending on the configuration setting, either no further accrual posting occurs, or the remaining portion of the accrual amount is posted immediately in the period in which termination occurs.2.3.2General Ledger Accounts for the Accrual EngineIn a simple account determination setup for accruals, for a combination of standard fields and user fields, the following two G/L accounts are assigned:2.3.2.1Start AccountAccount to be posted from (credit)2.3.2.2Target AccountAccount to be posted to (debit)2.4Summary2.5Reference2.5.12.5.2Tables and Structures2.5.33.3.1Reconciliation AccountsA reconciliation account is a balance sheet G/L account in which transactions from subsidiary ledgers (customer or vendor) are automatically updated.You can mark a G/L account as a reconciliation account by specifying the subledger type (Customers, Vendors) n the G/L account master.3.1.1Alternative Reconciliation AccountsIMG: Financial Accounting →Accounts Receivable and Accounts Payable →Business Transactions →Postings with Alternative Reconciliation Account → Define Alternative Reconciliation AccountsG/L Acc.: represents a reconciliation account from the customer/vendor master.Alt. G/L: represents an alternative reconciliation account that can be entered in AR/AP transactions.3.1.2Special Reconciliation AccountsIMG: Financial Accounting →Accounts Receivable and Accounts Payable →Business Transactions →Postings with Alternative Reconciliation Account →Other Special G/L Transactions →Define Alternative Reconciliation Accounts for Customers/Vendors.IMG: Financial Accounting →Accounts Receivable and Accounts Payable →Business Transactions →Postings with Alternative Reconciliation Account → Other Special G/L Transactions → Define Accounts forautomatic offsetting entry.These offsetting accounts are specified using Transaction Key SGA (Automatic statistical posting entry). Thefollowing rule modifiers are available:→ Debit/Credit (not changeable)→ Account type/Special G/L indicator3.2Basic Accounts Receivable/Accounts Payable TransactionsIMG Path: Financial Accounting →Accounts Receivable and Accounts Payable →Business Transactions →Outgoing Payments3.2.1Incoming Invoice3.2.1.1Cash Discount ClearingTransaction Key: SKV (Cash Discount Clearing-net method)Rule modifiers: Debit/Credit (not changeable), tax code3.2.1.2Lost Cash DiscountTransaction Key: VSK (Lost cash discount-net method)Rule modifiers: Debit/Credit, tax code3.2.2Cash Discount TakenTransaction Key: SKE (Cash discount received)Rule modifiers: Debit/Credit (not changeable), tax code3.2.3Overpayment/UnderpaymentsTransaction Key: ZDI (Payment differences by reason)Rule modifiers: Debit/Credit, tax code, reason code3.2.4Rounding DifferencesTransaction Key: RDF (Internal currencies rounding difference)Rule modifiers: Debit/Credit3.2.5Alternative Payment Currency3.2.5.1Alternative Currency-Payment DifferenceTransaction Key: KDW (Payment difference for alternative currency) Rule modifiers: Debit/Credit, tax code3.2.5.2Alternative Currency-Offsetting Payment Difference Transaction Key: KDZ (Payment difference for alternative currency offset) Rule modifiers: Debit/Credit (not changeable), tax code3.2.6Bank ChargesTransaction Group: BAN (Bank transactions)Transaction Key: BSP (Bank charges)Rule modifiers: No rule modifiers for this transaction key3.2.7Down Payments3.2.7.1Down Payments-Output Tax ClearingTransaction Key: MV A (Output tax clearing on down payments)Rule modifiers: Debit/Credit, output tax code3.2.7.2Down Payments-Input Tax ClearingTransaction Key: VV A (Input tax clearing on down payments)Rule modifiers: Debit/Credit, output tax code3.3Payment Card Accounts3.3.1Clearing House AccountIMG: Sales and Distribution →Billing →Payment Cards →Authorization and Settlement →Maintain Clearing House → Account DeterminationThe standard system provides the Sales Organization and Payment Card Type in the field catalog that is available for clearing house account determination. However, any other field from structures KOMCV or KOMKCV can be used for G/L account determination.3.3.2Cash Clearing AccountIMG: Financial Accounting →Accounts Receivable and Accounts Payable →Business Transactions →Payments with Payment Cards → Assign G/L Account to Cash Clearing Account3.3.3Bank AccountIMG: Financial Accounting → Bank Accounting → Bank Accounts → Define House Bank Accounts3.4Summary3.5Reference3.5.13.5.23.5.34.Tax Transactions4.1Account Determination ObjectsTax procedures:IMG: Financial Accounting → Financial Accounting Basic Settings → Tax on Sales/Purchases → Basic Settings → Check Calculation ProcedureThe assignment of the tax procedure to a country:IMG: Financial Accounting → Financial Accounting Basic Settings → Tax on Sales/Purchases → Basic Settings → Assign Country to Calculation ProcedureTax codes are configured for a tax procedure:IMG: Financial Accounting → Financial Accounting Basic Settings → Tax on Sales/Purchases → Calculation →Define Tax Codes for Sales and Purchases4.2General Ledger Account Determination4.2.1Tax Jurisdiction Code4.2.2External Tax Systems4.2.3Non-Taxable TransactionsIMG: Financial Accounting → Financial Accounting Basic Settings → Tax on Sales/Purchases → Posting→Assign Tax Codes for Non-taxable Transactions4.2.4Tax Calculation in SalesIMG: Sales & Distribution → Basic Functions → Taxes → Define Tax Determination RulesIMG: Sales & Distribution → Basic Functions → Pricing → Pricing ControlIMG: Sales & Distribution → Basic Functions → Taxes → Define Tax Relevancy of Master Records4.2.5Tax Calculation in PurchasingIMG: Material Management → Purchasing → TaxesIMG: Material Management → Purchasing → Conditions → Define Price Determination Process4.3Other Relevant Information4.3.1Tax Account MaintenanceIMG: Financial Accounting → Financial Accounting Basic Setting → Tax on Sales/Purchases → Posting →Define Tax Accounts4.3.2G/L Account Attributions4.3.3Withholding TaxIMG: Financial Accounting → Financial Accounting Basic Setting → Withholding Tax → Posting → Define Accounts for Withholding TaxTransaction Key: QST (Withholding tax)Rule Modifiers: Debit/Credit, tax code4.4Summary4.5Reference4.5.14.5.25.Bank Transactions5.1Account Determination ObjectsIMG: Financial Accounting →Bank Accounting →Business Transaction →Payment Transactions →Electronic Bank Statement → Make Global Settings for Electronic Bank StatementIMG: Financial Accounting → Bank Accounting → Bank Accounts → Define House Banks → House Banks → Bank Accounts 5.2General Ledger Account Determination5.2.1Electronic Bank StatementIMG: Financial Accounting →Bank Accounting →Business Transaction →Payment Transactions →Electronic Bank Statement →Make Global Settings for Electronic Bank Statement →Assign Accounts toAccount Symbols5.2.2Manual Bank StatementIMG: Financial Accounting → Bank Accounting → Business Transaction → Payment Transactions → ManualBank Statement → Create and Assign Business Transactions5.2.3Deposited Check Transaction5.2.4Cash JournalIMG: Financial Accounting → Bank Accounting →Business Transaction →Cash Journal →Set Up CashJournal5.3Bill of Exchange Transactions5.3.1Bill of Exchange Receivable TransactionsIMG: Financial Accounting →Bank Accounting →Business Transaction →BoE Transactions →BoEReceivable → Post BoE Receivable → Define Alternative Recon Accts for BoE ReceivableIMG: Financial Accounting →Bank Accounting →Business Transaction →BoE Transactions →BoEReceivable → Post BoE Receivable → Define Accounts for BoE ReceivableTransaction Group: WEC (Bills of Exchange)Transaction Key:WAN (Bill of Exchange payment request), WBW (Bill of Exchange from request), WSB (Bill of Exchange charges –debit), WVW(Bill of Exchange Usage), these transaction keys are used only for the determination of the posting key. They are not relevant for G/L account determination.5.3.1.1Bill of Exchange Charge PostingWhen these customer receivable entries are posted, offsetting entries are made to G/L accounts determination from transaction key: DSK(Revenue from discount charges), INK(Revenue from collection charges)Depending on whether the BoE is presented to the bank for discounting or collection, the actual charges for these services are posted using transaction key: BDS (Bank discount charges), BIK (Bank collection charges).5.3.1.2Bill of Exchange Tax PostingAny specific BoE tax can also passed on to the customer. SAP uses the G/L account determination from transaction key: WST (Revenue from bill of exchange tax).The actual BoE tax is posted to the G/L account determination using transaction key: BWS (Bank bill of exchange tax).5.3.1.3Bill of Exchange Liability PostingIMG: Financial Accounting → Bank Accounting → Business Transaction → BoE Transactions → BoE Receivable → Present BoE Receivable at Bank → Define Bank Sub accounts5.3.1.4Bill of Exchange Usage PostingIMG: Financial Accounting → Bank Accounting → Business Transaction → BoE Transactions → BoE Receivable → Present BoE Receivable at Bank → Maintain Account Determination5.3.2Bill of Exchange Payable TransactionsIMG: Financial Accounting →Bank Accounting →Business Transaction →BoE Transactions →BoE Payable → Returned BoE Payable → Define Account for Returned BoE5.4Summary5.5Reference5.5.15.5.26.Asset Transactions7.Travel Expense Transactions8.Sales and Purchasing9.Inventory Transactions10.Payroll Transactions。

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