财务管理专业英语翻译
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Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity.财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。
Decisions involving a firm’s short-term assets and liabilities refer to working capital management.决断涉及一个公司的短期的资产和负债提到营运资金管理The firm’s long-term financing decisions concern the right-hand side of the balance sheet.该公司的长期融资决断股份资产负债表的右边。
This is an important decision as the legal structure affects the financial risk faced by the owners of the company.这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。
The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors).董事会包括有些隶属于高层管理人员(执行董事),但将也包括个体从外公司(非执行董事)。
Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders.股东财富最大化只集中于股东,而企业价值最大化包含所有的财务债券持有者,包括普通股股东,债权人和优先股股东。
财务管理专业英语翻译(优质文档,可直接使用,可编辑,欢迎下载)1、Financial management is an integrated decision—making process concerned with acquiring, financing,and managing assets to accomplish some overall goal within a business entity。
财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程.2、Making financial decisions is an integral part of all forms and sizes of businessorganizations from small privately-hold forms to large publicly—traded corporations.做财务决策对于所有形式和规模的商业组织,无论是小型私人公司还是大型股份公开交易的公司来说,都是不可分割的一部分。
3、In today’s rapidly changing environment,the financial manager must have the flexibilityto adapt to external factors such as economic uncertainty,global competition, technological change,volatility of interest and exchange rates,changes in laws and regulations, and ethical concerns。
在当今瞬息万变的环境中,财务经理必须具备足够的灵活性以适应外部因素,如经济的不确定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。
各专业课程英文翻译(精心整理)生物及医学专业课程汉英对照表应用生物学 Applied Biology 医学技术 Medical Technology细胞生物学 Cell Biology 医学 Medicine生物学 Biology 护理麻醉学 Nurse Anesthesia进化生物学 Evolutionary Biology 口腔外科学 Oral Surgery海洋生物学 Marine Biology 口腔/牙科科学 Oral/Dental Sciences微生物学 Microbiology 骨科医学 Osteopathic Medicine分子生物学 Molecular Biology 耳科学 Otology医学微生物学 Medical Microbiology 理疗学 Physical Therapy口腔生物学 Oral Biology 足病医学 Podiatric Medicine寄生物学 Parasutology 眼科学 Ophthalmology植物生物学 Plant Physiology 预防医学 Preventive Medicine心理生物学 Psychobiology 放射学 Radiology放射生物学 Radiation Biology 康复咨询学 Rehabilitation Counseling理论生物学 Theoretical Biology 康复护理学 Rehabilitation Nursing野生生物学 Wildlife Biology 外科护理学 Surgical Nursing环境生物学 Environmental Biology 治疗学 Therapeutics运动生物学 Exercise Physiology 畸形学 Teratology有机体生物学 Organismal Biology 兽医学 Veterinary Sciences生物统计学 Biometrics 牙科卫生学 Dental Sciences生物物理学 Biophysics 牙科科学 Dentistry生物心理学 Biopsychology 皮肤学 Dermatology生物统计学 Biostatistics 内分泌学 Endocrinology生物工艺学 Biotechnology 遗传学 Genetics生物化学 Biological 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Principles of CommunicationTheory 知识产权法学 Law of Intelligence Property 组织行为学 Studies of Organization货币银行学专业货币银行学 Money and Banking 管理信息系统 System of Management Information 宏观经济学 Macroeconomics 运筹学 Operational Research策略管理 Strategic Management 保险学 Insurance银行会计 Bank Accounting 管理会计 Managerial Accounting运筹学 Operational Research 国际贸易 International Trade财务管理 Financial Management 国际金融 International Finance租赁与信托 Hiring and Affiancing 证券投资学 Security Analysis and Investment商业银行实务 Practice of Business Bank 国际结算 International Balance项目评估 Projects Appraisal 金融市场学 Financial Marketing人力资源管理 Human Resource Management财务报告分析 Analysis of Financial Statement财务案例分析 Case Analysis of FinancialManagement物理专业热学 Thermodynamics 力学 Mechanics光学 Optics 电磁学 Electromagnetism计算概论 Computing Generality 普通物理实验 General Physics Laboratory固体磁性及应用基础 Magnetism of the Solid Stateand its Application衍射物理(固体结构分析) Diffraction Physics (Structureof Solid Analysis)科研实用软件 Utility Software for ScientificResearch计算机模拟方法 Computer 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财务英文专业术语财务英文专业术语是指在财务管理和会计领域中使用的专业性语言和词汇。
以下是一些常见的财务英文专业术语:1.资产负债表(Balance Sheet)2.利润表(Income Statement)3.现金流量表(Cash Flow Statement)4.所有者权益变动表(Statement of Changes in Equity)5.流动比率(Liquidity Ratio)6.速动比率(Quick Ratio)7.存货周转率(Inventory Turnover Ratio)8.应收账款周转率(Accounts Receivable Turnover Ratio)9.固定资产周转率(Fixed Asset Turnover Ratio)10.总资产周转率(Total Asset Turnover Ratio)11.利息保障倍数(Interest Coverage Ratio)12.负债比率(Debt Ratio)13.权益比率(Equity Ratio)14.资本化比率(Capitalization Ratio)15.折旧(Depreciation)16.摊销(Amortization)17.坏账(Bad Debt)18.可变成本(Variable Costs)19.固定成本(Fixed Costs)20.直接成本(Direct Costs)21.间接成本(Indirect Costs)22.总成本(Total Costs)23.利润(Profit)24.经济增加值(Economic Value Added, EVA)25.现值(Present Value, PV)26.净现值(Net Present Value, NPV)27.内含收益率(Internal Rate of Return, IRR)。
Orientation in Linguistics 英语语言文学专业Orientation in British and American Literature 英美文学专业Orientation in Cultural and Media Studies 英语(文化与传播)专业Orientation in Advanced Translation andInterpreting英语(高级翻译)专业Orientation in International Convention,Exhibition and Tourism Management英语(国际会展与旅游)专业Orientation in Information Management 信息管理专业International Economics and Trade 国际经济与贸易Economics 经济学专业Statistics 统计学The Public Finance Major 财政学The Taxation Major 税务Business English 商务英语International Business 国际商务Business Administration 工商管理Marketing 市场营销Human Resources Management 人力资源管理Management of Logistics(Management ofInternational Purchasing)物流管理(国际采购)Logistic Management(Management ofInternational Logistics and Transportation)物流管理(国际物流与运输)Finance 金融学Finance(Investment and Financing) 投资学(投资与理财)专业Financial Engineering 金融工程专业Insurance 保险学Mathematics and Applied Mathematics(Financial mathematics and actuarial science) 数学与应用数学(金融数学与精算)The Accounting Major 会计学专业The Financial Management Major 财务管理专业The Auditing Major 审计学(注册会计师)专业Chinese Language(Senior InternationalSecretary)汉语言(高级涉外文秘)Chinese Language (Foreign-Related CultureManagement)汉语言(涉外文化管理)Teaching Chinese as ForeignLanguage(TCFL)对外汉语Chinese Language and Literature 汉语言文学Department of Law 法学专业Department of International Economic Law 国际经济法Department of Civil and Commercial Law 民商法专业Department of Intellectual Property Law 知识产权法Department of Diplomacy 外交学专业Department of International Politics 国际政治专业Computer Science and Technology 计算机科学与技术Software Engineering 软件工程专业Information Management & InformationSystem信息管理与信息系统Electronic Commerce 电子商务Public Affairs and Administration 公共事业管理Administration Management 行政管理Applied Psychology (majoring in ManagementPsychology)应用心理学Social Work (majoring in Urban SocialAdministration)社会工作专业BA in Journalism(International Journalism) 新闻学(国际新闻)BA in Advertising 广告学BA in the Art of Broadcasting and Hosting 播音与主持艺术专业Music Performance(Vocal Music) 音乐表演专业(声乐)Art Design (Visual Transmission Design)(Photoshop)Major 艺术设计(视觉传达设计)(数字影像设计)专业。
PART I Fundamentals to Financial Management第一部分财务管理导论Section I Fundamentals to Financial Management第一节财务管理概述1。
profit maximization*利润最大化1—1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth*股东财富最大化e.g。
Shareholder wealth maximization is a fundamental principle of financial management。
In financial management we assume that the objective of the business is to maximize shareholder wealth。
This is not necessarily the same as maximizing profit。
【讲解】(1)maximization[,mæksimai'zeiʃən]n。
最大化,极大化(2)minimization [,minimai’zeiʃən,—mi’z—]n。
最小化(3)maximize[’mæksɪmaɪz]v. 最大化,取……最大值,达到最大值(4)minimize ['mɪnɪmaɪz] v. 最小化(5)minimum n。
最小值,最小量 adj.最小的,最低的(6)maximum n. 极大,最大限度,最大量 adj。
最高的,最多的(7)the same as 和……一样,与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。
在财务管理中我们假定企业的目标就是实现股东财富最大化。
财务管理外文翻译Corporate Purchasing and payment of internal accountingcontrol system designLars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopediaAbstractThis article discusses the procurement and payment of the basic system of internal accounting controls, and in accordance with its business processes, detailing the implementationof the relevant control points control measures.Keywords: procurement and payment; accounting controlProcurement and payment business is an enterprise payment of money, to obtain goods or services of the process is production and operations management is a major componentis the enterprise survival and development. Therefore, enterprises should develop procurement and payment business of internal accounting control system, a sound business records control systems, to strengthen its control over key points of business processes, implementation of the procurement decision-making areas of mutual restraint and supervision. First, purchasing and payment definition of internal accounting controlProcurement and payment of internal accounting control refers to regulate corporate purchasing and payment behavior, the procurement and payment process to prevent errors and fraud to ensure that the procurement to meet the production and sale under the premise to minimize procurement costs and take a series of control measures.Second, procurement and payment transactions of the basic system of internal accountingcontrolsIn order to give full play to the procurement and payment business the role of internal accounting controls for the content of the procurement and payment services should be designed following the procurement and payment transactions of the basic system of internal accounting controls.(A) is incompatible with official positions for division of labor system 1, please purchase and approval. Enterprises purchasing items needed by the user departments according to their application and approved by the responsible persons in charge of procurement for approval; 2, inquiry and identify suppliers. Corporate purchasing department and relevant departments should participate in inquiry procedures and identify suppliers; 3, procurement of contracts and auditing. Corporate purchasing department should be prepared under the purchase order or contract and authorized department or officer review, approval or appropriate audit; 4, procurement and acceptance. Purchasing staff can notwork at the same time as acceptance of goods; 5, procurement, inspection and related accounting records. Corporate procurement, inspection and accounting record keeping functions should be separatedin order to ensure the authenticity of the number of procurement and procurement price, quality, compliance, procurement records and accounting accuracy; 6, the implementation of payment processing and payment. Corporate payment processing and payment of the executors of people should be separation of duties. (B) authorize the examination and approval systemEnterprises should make it clear people are purchasing and payment processing business, authorized to approve methods, powers, procedures, responsibilities and related control measures to require managers to conduct procurement and payment business terms of reference and work requirements. According to the procurement and payment services, control of the approval points include: 1, the enterprise's production planning department generalorders according to customers or to sales forecasting and inventory requirements analysis to determine the production licenses; 2, business capital expenditures and lease contracts are usually will be special authorization which only allowed a particular officer requisitions; 3, enterprises are an important and highly technical procurement business, shall organize experts to conduct feasibility studies, implementation of collective decision-making and approval, to prevent serious losses caused by errors in the decision-making; 4, procurement contracts Thesigning is subject to the approval of authorized personnel; 5, purchasing the payment of money shall be subject to the approval of authorized personnel. (C) control of business recordsProcurement and payment transactions for the realization of internal accounting control objectives, the enterprise should establish requisitions, contracts, acceptance of orders, warehousing and other settlement documents as the carrier single of the business recordscontrol system. In this system should be numbered consecutively in the certificate, record, signature stamp, so that account card, account payments, account form, accounts are, and check ID signed certificate with the records according to the procedures required to deal with, so that can effectively prevent the economy from Business omission and duplication, and check whether there is fraud.procurement and payment business processes, internal accounting controlsIn general, the procurement and payment business processes,including requisitioning, procurement operations, warehousing inspection, payment settlement, according to China's "internal accounting control standards - Procurement and Payment (Trial)", enterprises should be strengthened at least the following control point of control.(A) Please purchaseProposed goods and services need to be part of the beginning of the procurement, companies can be different depending on the need to developa system of requisitions. Production and operation are more demand for raw materials, spare parts and other items, usethe departments to budget for the upcoming issue of production orders, etc. fill requisitions by the purchasing department, finance department, business department staff to participate in the requisition The audit, authorized by the corporate head of purchasing for approval. Please purchase a single-type triple, indicating the requisitioning office, requisitionsfor the goods name, specifications, quantity, requested arrival date and purpose and so on. Important please purchase goods or services shall be subject to the decision-making demonstration and a special approval procedures; Pro Star items needed, usually by the user according to actual needs directly without going through the purchasing department signed or ratified. However, users are generally in requisitions to explain the purpose and use of requisition by the use of department heads for approval, and Finance department consent, to pay the purchasing department to conduct procurement; urgent needs to develop a special request to buy a special approval process; special reason needed Cancel requisition application, originally requested the purchase department should inform the purchasing department to stop purchasing, the purchasing department should be in the originalrequisitions stamped "withdrawn" stamp, and returned to the requisitioning department. (B) InquiryIn order to ensure a transparent pricing mechanism, enterprisesshould develop a reasonable inquiry process and focus on relevant information about the supplier. Control measures are: 1, on a regular basis to understand the basic information providers, such as product price, quality, delivery conditions, reputation, service and supplier of equipment status,technical capability and financial condition, etc., in order to provide reliable informationon corporate purchasing decisions; 2, pairs of potential suppliers should be on its quality, technical, financial status of the feasibility of the survey; 3, and important for the bulk procurement of goods,should be established by the procurement, technology and other departments involved in quality than parity system, considering the price, quality, delivery conditions, credibility and after-sales service, etc.; 4, can be used for certain procurement tender, procurement of side items to meet the quality, delivery time required in the ci rcumstances, in an open manner, the bidding would not regard theprice as the only factors; 5, for the piecemeal procurement of goods,due to low purchase price is not high, using the above-mentioned procurement costs will be too high, generally authorized to providedirect procurement, but also should be formed by independent random unannounced visits to the personnel system; 6, on the The above factors determine the target price, and in consultation with the relevant suppliers in order to achieve the best price. (C) ProcurementInquiry procedure is completed, procurement departments are required to make the following decisions: 1, according to the assets is stored, identify the procurement of goods andquantity of the batch; 2, according to inquiry control system, choose the most beneficialto production and lowest cost suppliers; 3, will be invited to purchase a single retirement requisitioning departments together to show their reply; a joint preparations for the financial sector retirement funds; a joint purchasing department as the basis for the signing of purchase and sales contracts.(D) ContractPurchasing departments should promptly signed a contract with the supplier, the contract must be in accordance with the provisions of the procurement authority by the authorized persons at all levels of approval to. Contract type a triple, a cross-vendor delivery request, a hand from the custody of the purchasing department is responsible for the implementation of the contract, a contract by the Finance department to oversee the implementation. Small number of certain purchases, are not frequently purchased items, you can not sign a contract and direct purchase, in order to simplify procedures, speed up the purchase rate. Some enterprises in order to replace purchase orders for contracts, order the elements must be designed to complete, usually a type triple, and numbered consecutively.(E) AcceptanceAcceptance officer under orders, contracts and other documents onthe procurement of goods varieties, specifications, quality and other relevant content inspection. Inspection personnel to points, had said or measuring the number of items and other means to verify the correctness. The extent possible, the quality of goods within the inspection. Experience, items collected by the acceptance of entry, according to members of a single acceptance.Acceptance of a single check and accept the custody officer underthe quantity and quality of physical and fill storage lists, and specify the supplier name, receipt date, item name, quantity, quality, and so on. Warehousing unitary triple, a joint retention of registered warehouse ledger; a joint by the Finance department, handle settlement; a joint return the purchasing department with the purchase and sale contracts, requisitions after the induction for the record check.(F) paymentsFinancial sector invoices, shipping orders, acceptance of orders, storage, and other relevant documents a single examination, and contract reconciliation, approval by the companiesauthorized to handle settlement provider. Payment after theexpiration of timely payments in order to maintain good business credit. Procurement need to pay in advance or deposit shall be paid only after proper authorization, and must be received from suppliers related to the Notes. For enterprises to adopt credit purchase items, thus theformation of the debt settlement business must also be strengthened controls. Specific requirements are:1, recorded accounts payable invoices and other documents must be authorized by the Company are recorded only after approval; 2, by specialized personnel on a regular basiswith suppliers check their accounts, if the reconciliation was found, it should promptly identify the cause clarify responsibilities,according to the relevant regulations to ensure that the accounts ofboth sides in line; 3, according to both a pre-agreed conditions and timely liquidation of debt, payment arrears, the basis of the relevant certificate, the registration books of account.In practice, enterprises should be based on the procurement and payment business, the specific characteristics, and constantly improve and revise its system of internal accounting controls to ensure that business activities in an orderly and efficient operation.References:1, the Ministry of Finance. Internal accounting control standards - the basic norm (trial).Accounting (2001) 41.2, the Ministry of Finance. Internal accounting control standards - Procurement and Payment (trial). Accounting (2002), No. 21.3, internal accounting control system Practice [M]. Democracy andthe building of Press,2004.From Wikipedia, the free encyclopedia企业购买和支付的内部会计控制系统设计Lars Ny bergSpeech by Mr Lars Ny berg, Deputy Governor of the Severs Risks bank, at HQ Bank, 15October 2008.From Wikipedia, the free encyclopedia摘要本文讨论了采购和付款的基本系统的内部会计控制,并根据其业务流程,详细说明了实施相关的控制点控制措施。
大学各专业名称英文翻译——文科方面ARTS澳门历史研究Study of the History of Macao办公管理Office Management办公设备运用Using Desktop Publishing in Business比较管理学Comparative Management比较诗学Comparative Poetics比较文化学Comparative Cult urology比较文学研究Study of Comparative Literature必修课4-10学分Restricted (4-10 Credits needed)病理生理学Pathological Physiology财务报告介绍An Introduction to Financial Accounting Statements财务报告运用Using Financial Accounting Statements财务管理学Financial Management财务会计学Financial Accounting财务理论与方法Finance Theory & Methods财政与金融Finance财政与金融学研究Study of Finance财政预算Preparing Financial Forecasts产业经济学Industrial Economics传统文化与现代化Tradition Culture and Modernization当代国际关系研究Contemporary International Relations Studies当代世界发展研究Contemporary World Development Studies当代中国外交与侨务专题研究Monographic Studies of Diplomacy and Overseas C hinese Affairs of Contemporary China德语(第二外语) German (2nd foreign language)第一外语(英语) English (1st foreign language)电力系统Power Electronic Systems电子数据Digital Electronics电子通信Electronic Communications电子原理Electrical 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International Economic Environment国际经济政治制度比较研究|| Comparative Researches on International Economic & Political Structure国际音标的应用|| Application of International Phonetic Alphabet国际战略与大国关系|| International Strategy国际政治经济学|| International Political Economy国际组织与国际制度|| International organization and International System海外汉学|| Sinology Abroad海外华侨华人概论|| Researches on Overseas Chinese海外华人文学研究|| Study of Overseas Chinese Literature汉语词汇学|| Chinese Lexicology汉语方言调查|| Survey of Chinese Dialects汉语方言概要|| Outline of Chinese Dialects汉语方言学专书选读|| Selected Reading of Chinese Dialectology汉语方言研究|| Studies of Chinese Dialects汉语史名著选读|| Selected Reading of Chinese History汉语音韵学|| Chinese Phonology汉语语法史|| History of Chinese Grammar汉语语法学名著选读|| Selected Reading of Chinese Grammar宏观经济环境|| The Macro Economic Environment宏观经济学|| Macro-economics互联网:WEB服务器的管理|| Internet: Web Server Management互联网:电子商务入门|| Internet : Introducing E Commerce互联网:网络客户服务|| Internet : Internet Client Service互联网:网络配制与管理|| Internet: Configuration and Administration of Internet Services华侨华人史|| History of Overseas Chinese华侨华人与国际关系|| Ethnic Chinese and International Relations环境生物学|| Environmental Biology回族史|| History of Chinese Muslims会计基本理论与方法|| Basic Theories & Approaches of计算数学1 || Mathematics of Computing 1计算数学2 || Mathematics of Computing 2解剖生理学|| Anatomical Physiology金融工程学|| Financial Engineering金融机构风险管理|| Risk Management by Financial Institution金融热点及前沿问题专题研究|| Research on Financial l Central & Up-to-date Iss ues经济数量分析方法|| Methods of Economic & Mathematic Analysis经济数量分析方法|| Methods of Economic Quantitative Analysis跨文化管理学|| Cross-Cultural Management临床血液病学|| Clinical Hematology马克思主义与当代科技革命|| Marxism & Contemporary Science & Technology R evolution马克思主义与当代社会思潮|| Marxism & Contemporary Social Trends o f Thoug ht美术理论|| Theory of Fine Art美术史|| History of Fine Art蒙古史|| History of the Mongols免疫生物学|| Immunobiology免疫学|| Immunology免疫学|| Immunology民族政策与民族理论研究|| Study of Policies and Theories on Nation laities明清档案|| Archives in Ming and Qing Dynasties模拟电路|| Analogue Electronics南海诸岛史研究|| Study of the History of Islands in the South Chi na Sea企业财务与资本营运|| Company Finance & Capital Operation企业管理理论与实务|| Theory & Practice of Business Management企业应用软件的开发:概况|| Enterprise Application Development: An Introduction 全球化研究|| Globalization Studies人工器官|| Artificial organs人力资源管理研究方法|| Study Methods of Human Resource Management人体解剖学|| Human Anatomy人文地理文化学|| Cult urology of Humane Geography日常交流(法语/德语/意大利语/西班牙语1、2、3级)|| Basic communication in Fr ench/German/Italian/Spanish(Levels 1,2&3)日语(第二外语) || Japanese (2nd foreign language)软件开发:抽象数据结构|| Software Development: Abstract Data Structure软件开发:第四代开发环境|| Software Development: Fourth Generation Environm ent软件开发:高级编程|| Software Development: Advanced Programming软件开发:过程式程序设计|| Software Development: Procedural Programming软件开发:汇编语言和编程|| Software Development: Assembly Language and Int erface Programming软件开发:结构设计方法|| Software Development: Structure Design Methods软件开发:开发计划|| Software Development: Program Planning软件开发:快速应用开发和原型技术|| Software Development: Rapid Applications Development and Prototyping软件开发:面向对象编程|| Software Development: Object oriented Programming 软件开发:面象对象设计|| Software Development: Object oriented Design软件开发:事件驱动程序设计|| Software Development:: Event Driven Programmin g 软件开发:网站开发|| Software Development: Developing the WWW软件开发:应用软件开发|| Software商业法规|| Law for Business商业模式|| Structure of Business商业情报管理|| Business Information Management商业统计1 || Business Statistics 1商业统计2 || Business Statistics 2商业信息技术运用(电子数据表和Word处理应用软件)|| Using Information Technol ogy in Business(Spreadsheets &Word Processing Applications)商业信息技术运用(数据库和Word处理应用软件)|| Using Information Technology in Business (Database & Word Processing Applications)社会语言学|| Sociolinguistics审计学|| Auditing生物材料|| Biomaterials生物材料测试技术|| Modern Testing Methods of Biomaterials生物分子的探测和操纵|| Signals Bimolecular Detection and Manipulation生物力学|| Biomechanics生物流变学|| Biorheology生物信息学|| Bioinformatics物医学工程前沿|| Advances in Biomedical Engineering生物医学信号处理与建模|| Biomedical Signal Processing and Modeling生物制片及电镜技术|| Biological Section and Electronic Microscope Technique 生物制片及电镜技术|| Biological Section and Electronic Microscope Technique生殖工程|| Reproductive Engineering世界经济与政治研究|| World Economy & Politics Studies水生动物生理生态学|| Physiological Ecology of Aquatic Animal水生生物学研究进展|| Study Progress on Aquatic Biology水域生态学|| Aquatic Ecology思想道德修养|| Understand of Ideology and Morality宋代政治制度研究|| Study of the Political System of Song Dynasty宋明理学史研究|| Study of the History of Neo-Confucianism in Son g and Ming Dynasties提高个人成效|| Developing Personal Effectiveness通信工程|| Communication and Industry网络会计研究|| Network Accounting Studies微观经济环境|| The Micro Economic Environment微观经济学与宏观经济学|| Micro-economics & Macro-economics微型计算机系统|| Microcomputer Systems文化语言学|| Cultural Linguistics文献学|| Bibliography文学与文化|| Literature and Culture文艺美学|| Aesthetics of Literature and Art文艺学专题研究|| Special Study of Literature Theory西方史学理论|| Historical Theories in the West西方文论|| Western Literary Theories系统开发:关系数据库|| Systems Development: Rational Database Systems 系统开发概论|| Systems Development Introduction系统生态学|| System Ecology细胞超微结构|| Cell Ultra structure细胞超微生物学|| Cell Ultra microbiology细胞生长因子|| Cell Growth Factor现代公司会计研究|| Study of Modern Company Accounting现代汉语诗学|| Modern Chinese Poetics现代汉语语法研究|| Studies of Modern Chinese Grammar现代经济与金融理论研究|| Study of Modern Economy & Finance Theory现代商业复合信息|| Presenting complex Business Information现代商业信息|| Presenting Business Information现代审计理论与方法研究|| Study of Modern Audit Theories & Approaches香港历史研究|| Study of the History of Hong Kong项目管理|| Project Management项目设计|| Project Studies新制度经济学|| New Institutional Economics新制度经济学|| New Institutional Economics信息工程:应用软件|| Information Technology: Applications Software 1信息技术和信息系统|| Information Technology Information Systems and Service s信息技术应用软件|| Information Technology Applications Software选修课总学分|| Total optional credits required血液分子细胞生物学|| Hematological Cell and Molecular Biology训诂学史|| History of Chinese Traditional Semantics亚太经济政治与国际关系|| Economy, Politics and International Relations in Asia n-Pacific Region眼科学|| Ophthalmology医学分子生物学|| Medical Molecular Biology医学基因工程|| Gene Engineering in Medicine医学统计学|| Medical Statistics医学图像处理|| Image Processing医学物理学|| Medical Physics医学信息学|| Medi-formatics医学遗传学|| Medical Genetics医学影像技术|| Medical Imaging Technique医学影像诊疗与介入放射学|| Medical Imaging Diagnosis & Treatment and Interve ning Radiology译介学|| Medio-Translatology音韵学史|| History of Chinese Phonology应用统计|| Applied Statistics应用统计|| Applied Statistics用户支持|| Providing Support to Users语义学|| Semantics藻类生理生态学|| Ecological Physiology in Algae增强团队合作意识|| Developing the Individual Within a Team政治学研究|| Politics Studies中国古代历史文献的考释与利用之一:宋史史料学之二:元史史料学之三:港澳史料学之四:边疆民族史料学|| Utilization and Interpretation of Ancient Chinese Hist orical Literature 中国古代史的断代研究之一:宋史研究之二:元史研究之三:明清史研究|| Dynastic History of China中国古代史的专题研究之一:宋元明清经济史之二:二十世纪宋史研究评价之三:中国文化史之四:中西文化交流史之五:港澳史研究之六:中国边疆民族史之七:西域史研究|| Studies of History of China中国古代文化史|| History of Chinese Ancient Culture中国古代文论|| Ancient Chinese Literary Theories中国古典美学研究|| Study of Chinese Classical Aesthetics中国教育史|| History of Education in China中国经济问题研究|| Economic Problems Research in China中国区域文化研究之一:岭南文化史之二:潮汕文化史|| Re search on Chinese Re gional Culture中国少数民族文化专题研究|| Study of Special Subjects on Cultures of Chinese Minority Nationality中国思想史|| History of Chinese Ideologies中国与大国关系史之一:中美关系史之二:中俄关系史之三:中英关系史之四:中日关系史|| History of Relations Between China and Major Powers中国与世界地区关系史之一:与中亚地区关系史之二:与东南亚地区关系史之三:与东北亚地区关系史之四:与南亚地区关系史|| History of Relations Between China an d Other Regions o f the World中国语言文学与文化|| Chinese Languages, Literatures and Cultures中外关系史名著导读|| Reading Guide of Famous Works on the History of Sino-Foreign Relations中外关系史史料学|| Science of Historical Data on the History of S info-Foreign Relations中外关系史研究|| Researches on the History of Sino-Foreign Relations中外史学理论与方法研究|| Researches on Theory and Method About Si no-Forei gn History Science中外文化交流史|| History of Sino-Foreign Cultural Exchanges中外文论|| Chinese and Western Literature Theories中西交通史|| History of Communication Between China and the West资本市场研究|| Study of Capital Market资本营运、财务与管理会计理论和方法研究|| Study of Theories & Appr oaches of Capital Operation, Financial Management Accounting资本运营与财务管理研究|| Capital Operation and Financial Management Researc h组织工程进展|| Advances in Tissue Engineering组织行为理论|| organizational Behavior Theory《中华人民共和国学位条例》“Regulations Concerning Academic Degrees in the People's Republic of Chin a”结业证书Certificate of Completion毕业证书Certificate of Graduation肄业证书Certificate of Completion/Incompletion/Attendance/Study教育学院College/Institute of Education中学Middle[Secondary] School师范学校Normal School[upper secondary level]师范专科学校Normal Specialized Postsecondary College师范大学Normal[Teachers] University公正书Notaries Certificate专科学校Postsecondary Specialized College广播电视大学Radio and Television University中等专科学校Secondary Specialized School自学考试Self-Study Examination技工学校Skilled Workers[Training] School业余大学Spare-Time University职工大学Staff and Workers University大学University(regular, degree-granting)职业大学Vocational University。
If the balance sheet is like a snapshot , the income statement is like a video recording of the people did between two snapshots
An income statement is usually into two section:operating and non-operating . Firms report the revenues and expenses that correspond to day-to-day operations section . Subtracting operating expenses from operating income or yields the operating income (orloss) for the firm . This is an important profitability measure of a firm's business operations .The non-operating section inclodes income and expense items and gains and losses that are routine to most types of businesses , but viewed as peripheral to day-to-day business operations . Non-operating items include dividend and interest income earned , interest expense ,and gains or losses associated with the disposal of assets or the elimination of liabilities . Table 3-2 shows the income statement for SunFood Products for the fiscal year 2002 and 2001
如果资产负债表就像一个快照,损益表就像一个录像的人并在两个快照收益表通常分为两部分:操作和非营业。
公司报告收入和费用,对应于日常操作部分。
减去营业费用从营业收入或收益的营业收入(orloss)的公司。
这是一个重要的盈利能力的衡量一个公司的业务操作。
inclodes 非营业部分收入和费用项目和收益和损失,常规大多数类型的企业,但视为外围到日常业务运作。
非经营性项目包括股息和利息收入、利息费用和收益或亏损相关处理资产或消除负债。
表3 - 2显示了收入声明SunFood产品在2002财年和2001
Analysts and investors pay close attention to the earnings per share reported on a firm's income statement . The presentation of earnings per share figures depends on whether the firm has a simple or complex capitial structure . A simple capital structure occurs when a firm is financed only with common stock and other non-convertible senior securities.That is ,the firm's financing structure does not contain any potentially dilutive securities . This firm will report basic earnings per share , which is calculated by dividing the net income the net income less any perferred dividends paid out by the weighted average number of outstanding shares of common stock Firms with complex capital structures have potentially dilutive securities such as convertible
分析师和投资者密切关注的每股收益报告一个公司的损益表。
演示的每股收益数据取决于公司有一个简单的或复杂的capitial结构。
一个简单
的资本结构发生在公司资助只有普通股票和其他不可自由兑换高级证券。
这是,公司的融资结构不包含任何可能会稀释股价的证券。
这个公司将报告基本每股收益,这是除以净利润净收入减少任何优先的股息发放的加权平均数量的已发行股票的普通股
securities , option , and warrants that could potentially dilute earnings per share (EPS).These firms must report both basic and diluted earnings per share figures. The diluted earnings figure per share provides a more conservative earnings estimate by assuming that the total shares of common stock in the denominator include all shares of common stock plus future potential shares from the likely future conversion of outstanding convertible securities , stock options ,and warrant公司具有复杂的资本结构有可能稀释每股收益证券如可转换证券,期权和认股权证,这有可能稀释每股收益(EPS)。
这些公司必须报告两个基本和稀释每股收益数据。
稀释后的每股收益图提供了一个更保守的收益估计通过假设总股普通股分母,包括所有股普通股加上未来潜在的股票从可能的未来的转换的杰出的可转换证券,股票期权和认股权证
s。