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英文翻译定稿
英文翻译定稿

北京联合大学毕业论文外文原文及译文

题目:现金流动循环

专业:会计学指导教师:

学院:生物化学工程学院学号:

班级:姓名:

一、外文原文

Finance can seem complex to the uninitiated. However,a comparatively few basic principles should guide your thinking. One is that a company's finances and operations are integrally connected. A company's activities,method of operation,and competitive strategy all fundamentally shape the firm's financial structure. The reverse is also true:decisions that appear to be primarily financial in nature can significantly affect company operations. For example,the way a company finances its assets can affect the nature of the investments it is able to undertake in future years.

The cash flow production cycle illustrates the close interplay between company operations and finances. For simplicity,suppose a company is a new one that has raised money from owners and creditors,has purchased productive assets,and is now ready to begin operations. To do so,the company use cash to purchase raw materials and hire workers;with these inputs,it makes the product and stores it temporarily in its inventory. Thus,what began as cash is now physical inventory. When the company sells an item,the physical inventory changes back into cash. If the sale is for cash,this occurs immediately;otherwise,cash is not realized until some later time when the account receivable is collected. This simple movement of cash to inventory,to accounts receivable,and back to cash is the firm's operating,or working,capital cycle.

Another ongoing activity represented in the cash flow cycle is investment. Over a period of time, the company's fixed assets are consumed, or worn out, in the creation of products. It is as though every item passing through the business takes with it a small portion of the value of fixed assets . The accounting recognizes this process by continually reducing the accounting value of fixed assets and increasing the value of merchandise flowing into inventory by an amount known as depreciation. To maintain productive capacity,the company must invest part of its newly received cash in new fixed assets. The object of this whole exercise,of course,is to ensure that the cash returning from the working capital cycle and the investment cycle exceeds the amount that started the journey.

We could complicate the cash flow cycle further by including accounts payable and expanding on the use of debt and equity to generate cash,but the figure already demonstrates two basic principles. First,financial statements are an important window on reality. A company's operating policies,production techniques,and inventory and credit-control systems fundamentally determine the firm's financial profile. If ,for example,a company requires prompter payment on credit sales,its financial statements will reveal a reduced investment in accounts receivable and possibly a change in its revenues and profits. This linkage between a company's operations and its finances is our rationale for studying financial statements. We seek to understand company operations and predict the financial consequences of changing them.

The second principle illustrated in the cash flow cycle is that profits do not equal cash flow. Cash-and the timely conversion of cash into inventories,accounts receivable,and back into cash-is the lifeblood of any company. If this cash flow is severed or significantly interrupted,insolvency can occur. Yet the fact that a company is profitable is no assurance that its cash flow will be sufficient to maintain solvency. To illustrate,suppose a company loses control of its accounts receivable by allowing customers more and more time to pay, or suppose the company consistently makes more merchandise that it sells. Then, even though the company is selling merchandise at a profit in the eyes of an accountant,its sales may not be generating sufficient cash soon enough to replenish the cash outflows required for production and investment. When a company has insufficient cash to pay its maturing obligations, it is insolvent. As another example,suppose the company is managing its inventory and receivables carefully,but rapid sales growth is necessitating an ever-larger investment in these assets. Then ,even though the company is profitable,it may have too little cash to meet its obligations. The company will literally be "growing broke". These brief examples illustrate why a manager must be concerned at much with cash flow as with profits.

二、译文

筹措资金对于一个缺乏经验的人来说是一件十分复杂的事情。然而,一些相当基本的原理应该引发你的思考。一方面,公司的财务状况和运营操作是紧密联系的。一个公司的各种活动,运营方法,竞争策略,使之形成最根本的金融结构。相反的也一样:似乎主要是金融在自然明显的影响着公司的营运决策。例如,一个公司的资产状况能够影响其在未来几年里有能力承担的投资。

现金流动循环周期,说明了公司运营和财务状况的密切关系。简单地说,假设有个新公司,从所有者和债权人那里筹集资金,已经购买了生产性资产,现在他们已经准备

好开始运营。这样做,公司用现金购买原材料和雇佣工人;通过这些投入,生产产品和进行存储形成存货。因此,现金开始变成了存货。本公司主要销售物品时,存货变回了现金。如果交易是为了形成现金流动,这种情况发生时就立即形成现金流动;否则,现金是不被真正认识的,直到过些时间应收帐款的产生。现金变存货,变应收账款,又变回现金这个简单的循环,就是该公司的运营,或工作,是资本循环。

另一个代表现金流动循环正在进行的活动是投资。经过一段时间,由于生产产品,该公司的固定资产就会报废或破旧。仿佛每一个项目,通过企业生产经营的过程,固定资产的价值都会有一小部分被带到生产中。会计上将不断减少的固定资产的账面价值转移到增加生产产品的价值上的过程称作折旧。为了维护生产能力,公司必须重新投资部分现金在购置新的固定资产上。这整个运动的过程,当然,是为确保现金从营运资本循环与投资周期中收回的数量总额超过开始时的总额。

我们可以通过应收帐款和利用负债、权益产生现金来进一步复杂化现金流动循环,而且它已经展示了两个基本原则。首先,财务报表是反映现实情况的一个重要窗口。一个公司的经营政策、生产技术、零库存和信贷控制系统从根本上决定了公司的财务状况。例如,如果一个企业要求对赊销督促付款,其财务报表将反映应收帐款的减少,而且很可能会改变企业的收入和利润。公司的运作和财务状况之间的联系,是我们研究财务报表的理论基础,。我们试图理解和预测公司营运的财务结果并改变它们。

第二个证明的现金流动循环的原则是现金流动比收益更重要。现金流动-现金及时的转换为存货、应收账款和又转换为现金-公司生存的根源。如果该现金流动循环被切断了或者明显打断的话,公司就有可能出现破产。然而这一事实:公司是有利可图的,现金流量的充足是公司偿付能力的保障。为了说明起见,假设一个公司允许客户有无限长的时间来支付,或假设公司始终有无限多的商品出售使得应收账款失去控制。然后,虽然这家公司出售的商品在一个会计师眼中是获得利润的,但是其销售可能不会产生足够的现金,及时补充生产所需的现金流出和投资。当一个公司没有足够的现金支付其长期负债,它将面临破产。另一个例子,假设公司在管理库存及应收款项时很慎重,但使销售额快速增长就迫使在这些资产方面有很大的投资。然后,尽管公司是盈利的,它可能缺少现金履行其债务。公司将逐步的“成长破裂”。这些简短的示例说明为什么一个管理者必须关注现金流量多于利润。

化学专业英语(修订版)翻译

01 THE ELEMENTS AND THE PERIODIC TABLE 01 元素和元素周期表 The number of protons in the nucleus of an atom is referred to as the atomic number, or proton number, Z. The number of electrons in an electrically neutral atom is also equal to the atomic number, Z. The total mass of an atom is determined very nearly by the total number of protons and neutrons in its nucleus. This total is called the mass number, A. The number of neutrons in an atom, the neutron number, is given by the quantity A-Z. 质子的数量在一个原子的核被称为原子序数,或质子数、周淑金、电子的数量在一个电中性原子也等于原子序数松山机场的总质量的原子做出很近的总数的质子和中子在它的核心。这个总数被称为大量胡逸舟、中子的数量在一个原子,中子数,给出了a - z的数量。 The term element refers to, a pure substance with atoms all of a single kind. T o the chemist the "kind" of atom is specified by its atomic number, since this is the property that determines its chemical behavior. At present all the atoms from Z = 1 to Z = 107 are known; there are 107 chemical elements. Each chemical element has been given a name and a distinctive symbol. For most elements the symbol is simply the abbreviated form of the English name consisting of one or two letters, for example: 这个术语是指元素,一个纯物质与原子组成一个单一的善良。在药房“客气”原子的原子数来确定它,因为它的性质是决定其化学行为。目前所有原子和Z = 1 a到Z = 107是知道的;有107种化学元素。每一种化学元素起了一个名字和独特的象征。对于大多数元素都仅仅是一个象征的英文名称缩写形式,一个或两个字母组成,例如: oxygen==O nitrogen == N neon==Ne magnesium == Mg

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应用化学专业英语翻译完整篇

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冀教版小学英语四年级下册英语课文翻译定稿版

冀教版小学英语四年级下册英语课文翻译精编 W O R D版 IBM system office room 【A0816H-A0912AAAHH-GX8Q8-GNTHHJ8】

L e ss o n 1 你好吗? ①你,你们②你的,你们的 ③新的④小学生 ⑤朋友 Part 1 一位新老师 1. 你好!我是你们的新老师!欢迎大家返校! 2. 你好!我叫詹妮。 3. 你好,詹妮!你可以叫我伍德先生。 很高兴认识您,伍德先生! 我也是。 4. 你好,伍德先生!我叫 丹尼。很高兴认识您, 伍德先生! 我也是。 Part 2 一位新朋友 1. 詹妮,这是史蒂文。他 是一位新同学。 2. 你好,史蒂文!感觉怎 么样? 我很好,谢谢!你呢? 非常棒,谢谢! 3. 史蒂文,这些都是我的 朋友。他叫丹尼。她叫 基姆。 4. 你好,丹尼!你好,基 姆!你好! Lesson 2 这是你的铅 笔吗? ①铅笔盒②尺子 ③蜡笔(粉笔) ④直尺⑤谁的 ⑥哪,哪里(特殊疑 问词) Part 1 我的铅笔盒 1.这是我的铅笔盒。里面 有什么? 有一支铅笔、一支钢 笔、一把尺子和几只蜡 笔。 Part 2 这是谁的铅笔? 1. 这是你的铅笔吗,詹 妮? 不,不是我的。 2. 这是斯蒂文的铅笔吗? 不,不是他的。 3. 这是基姆的铅笔吗? 不,不是她的。

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伪球迷biased fans 紧身服straitjacket 团购group buying 奉子成婚shortgun marriage 婚前性行为premartial sex 开博to open a blog 家庭暴力family volience 问题家具problem furniture 炫富flaunt wealth 决堤breaching of the dike 上市list share 赌球soccer gambling 桑拿天sauna weather 自杀Dutch act 假发票fake invoice 落后产能outdated capacity 二房东middleman landlord 入园难kindergarten crunch 生态补偿ecological compensation 金砖四国BRIC countries 笑料laughing stock 泰国香米Thai fragrant rice 学历造假fabricate academic credentials 泄洪release flood waters 狂热的gaga eg: I was gaga over his deep blue eyes when I first set eyes on him 防暑降温补贴high temperature subsidy 暗淡前景bleak prospects 文艺爱情片chick flick 惊悚电影slasher flick 房奴车奴mortgage slave 上课开小差zone out 万事通know-it-all 毕业典礼commencement 散伙饭farewell dinner 毕业旅行after-graduation trip 节能高效的fuel-efficient 具有时效性的time-efficient 死记硬背cramming 很想赢be hungry for success 面子工程face job 捉迷藏play tag 射手榜top-scorer list 学历门槛academic threshold 女学究blue stocking

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