财经英语词汇翻译(D)
财经英语词汇翻译(D)
财经英语词汇翻译(D)财经英语词汇翻译(D)d.a.h. private bank limited 安新私人银行有限公司
dah sing bank limited 大新银行有限公司
dah sing finance limited 大新财务有限公司
dai-ichi kangyo bank limited 第一劝业银行
daily expenditure record book 每日开支记录册
daily quotations for stock market 《股票市场日报表》
daily quotations for stock options 《股票期权日报表》
daily stock price 每日股价
daily turnover 每日成交额
daishi bank, ltd. 第四银行
daiwa bank, limited 株式会社大和银行
daiwa overseas finance limited 大和海外财务有限公司
damages 损害赔偿
danish krone 丹麦克郎
dao heng bank limited 道亨银行有限公司
dao heng finance limited 道亨财务有限公司
date of listing 上市日期
date of maturity 到期日
date of payment 付款日期；缴付日期
date of transfer 转让当日；转让日期
date of value 起息日期
dated securities 定期证券
day end liquidity 日终流动资金
day margin 当日保证金；即市按金
day order 当日订单；即日指示
day trade 当日平仓买卖
day trade transaction 即日平仓交易；当日交易；“即日鲜”de facto control 实际控制权
de minimis exemption 低额豁免
deal 买卖；交易
dealer 交易商；证券商；出市代表；出市员
dealer's deposits fund 交易商按金基金
dealer's representative 交易商代表
dealing 交易；买卖
dealing day 交易日
dealing director 交易董事；证券商董事
dealing in gold options 黄金期权买卖
dealing in securities 证券交易；证券买卖
dealing partnership 交易合伙商行；交易合伙
dealing room “盘房”
death duties and costs 死亡税及费用debenture 债权证；债券；信用债券
debenture holder 债权证持有人
debenture stock 债权股证
debenture trust deed 债权证信托契约
debit 借项；借方；记入借方的款项
debit advice 借项通知书
debit balance 借方结余
debit item 借项
debit side 借方
debt 债项；债权
debt certificate 债务证明书
debt collection agency 收数公司
debt due 所欠债项
debt financing 债务融资；举债筹资
debt instrument 债务票据
debt market 债务市场
debt on a recognizance 签保所致的债项
debt paper 债务票据
debt payable at a future time 将来到期偿付的债项debt reorganization 债务重整
debt repayment 偿债；偿还借款；偿还债务
debt securities 债务证券
debt securities market 债务证券市场
debtor 债务人
debtor firm 债务人商号
debtor's interest 债务人权益
debtor's share 债务人拥有额
debt-to-equity ratio 债务与资本比率；负债与权益比率
deceased debtor 已故债务人
deceased partner 已故合伙人
deceased taxpayer 已故纳税人
decelerated growth 增长放缓
decelerating trend 放缓趋势
declaration 声明书；公布；申报；报单
declaration of bankruptcy 宣布破产
declaration of dividend 宣布分派股息
declaration of inability to pay debts 无能力偿付债项声明书declaration of insolvency 无力偿还债务声明
declaration of solvency 有偿债能力声明
declaration of trust 信托声明；信托声明书
declaration on cooperation and supervision covering international futures
markets 《关于国际期货市场的合作和监管的联合声明》
declarations of cooperation on investment management persons 投资管理合作声明
declared return 已公布收益
decline 下跌；衰退
decontrol 解除管制
deduct 扣除
deductible 可扣除；免赔额〔保险〕
deduction 扣除；扣减；扣除额；扣除项目
deduction for expenses of self-education 个人进修开支扣除额
deed 契据；契约
deed of guarantee 担保契约；保证契据
deed of indemnity 赔偿契据；还款保证书
deed of settlement 授产契；组织安排契据
deed of surrender 放弃契据
defalcation 亏空公款；侵吞公款
defamation 诽谤
default 拖欠；违约；失责行为
default in payment 拖欠付款
default procedure 失责处理程序
default proceeding 失责处理程序
default rule 失责处理规则
defaulter 拖欠税款人；失责人；违约者
defaulting broker 失责经纪
defective title 所有权欠妥
deferral 递延项目
deferred annuity 延期年金
deferred expenses 递延费用
deferred income 递延收入
deferred life annuity 延期人寿年金
deferred pay 延付薪酬
deferred payment 递延付款
deferred share 延迟派息股；递延付息股份
deficiency 亏绌；不敷；不足之数；短缺
deficiency grant 不敷补助金
deficiency subvented organization 接受不敷补助金的机构deficit 赤字；逆差；亏损；亏欠额
deficit financing 赤字财政；赤字筹资
deficit on capital account 非经常帐赤字
deflated by…以……平减
deflation 通货紧缩
deflationary force 通货紧缩力量
deflator 平减物价指数
defraud 诈骗
defrauded investor 被诈骗的投资者
defray 支付；扣除
defunct company 已倒闭公司
del credere agent 保付货款代理人；担保付款代理人delegate 转授
delegate trust 转委信托
delinquency rate 拖欠率；过期还款比率delinquent account 怠帐；逾期未收帐款
delisting 除牌；取消上市资格；取消挂牌资格delivered price 交货价
delivery 交收；交割〔证券〕；交付
delivery failure 交收失误
delivery month 交收月份
delivery note 交货单；付货通知书
delivery order 提货单；交割单
delta asia credit limited 汇业信贷有限公司
demand deposit 活期存款
demand draft 即期汇票
demand draft rate 即期汇票汇率
demand for provisional salaries tax 暂缴薪俸税通知书
demand for rates 征收差饷通知书
demand for tax 缴税通知书
demand inflation 需求引起的通货膨胀；需求通胀
demand loan 活期放款
demand loan secured 活期质押放款；活期担保放款
demand loan unsecured 活期信用放款
demand note 即期票据；缴税通知书；缴款通知书
dematerialization of share certificate 股票非实物化
demonetization 停止通用；非货币化
demonetized currency note 停止通用纸币
den norske creditbank 挪威信贷银行
denomination 面额；面值
departmental capital equipment 部门资本设备
departmental estimates submission 部门呈报预算
departmental expenses 部门开支
departmental interpretation and practice notes 《税务局释义及执行指引》
departmental special expenditure 部门特别开支
dependant 受养人
dependent grandparent allowance 供养祖父母或外祖父母免税额
dependent parent allowance 供养父母免税额
dependent sibling allowance 供养兄弟姊妹免税额
deposit 存款；定金；保证金；暂收款项
deposit account 存款账户
deposit at call 通知存款；活期存款
deposit back arrangement 回存安排
deposit charges 存款收费
deposit in lieu of bond 以缴存的款项代替担保契据
deposit insurance scheme 存款保险计划
deposit of securities as security for a loan 存放证券作为贷款抵押
deposit protection scheme 存款保障计划
deposit rate 存款利率
deposit size threshold 最低存款额
deposit taker 接受存款人
depositor 存款人；存户
depository 保管人；受托人；存管处
depository company 存放公司
depository receipt 寄存单据；保管收据；预托证券
depository share 保管股份
depository system 存管制度；存放制度
deposit-taking companies advisory committee 接受存款公司咨询委员会
deposit-taking companies association 接受存款公司公会
deposit-taking company 接受存款公司
deposit-taking licence 接受存款牌照
depreciation 折旧；贬值
depreciation charge 折旧费
depreciation of the exchange value of the hong kong dollar 港元汇值下降
depreciation reserve 折旧储备；折旧准备
deregistration 取消登记
deregulation 撤销管制；放宽管制
derivative 衍生工具
derivative product 衍生产品
derivative warrant 衍生认股权证
derivatives market 衍生工具市场
designated securities 指定证券
designated trade 指定行业
determinable interest 可终结的权益
determination of commissioner of inland revenue 税务局局长的决定书
determination of cost 成本厘定
determination of net profit 确定纯利
deutsche bank ag 德国银行
deutsche mark 德国马克
devaluation 贬值；货币贬值
development bank of singapore ltd. 新加坡发展银行
development control 发展管理；发展管制
development division 拓展部〔公司注册处〕
development fund 发展基金；开发基金
development intensity 发展密度
development loan fund 发展贷款基金
development package 发展方案
development parameter 发展参数；发展规范
development potential 发展潜力
development statement 发展纲领
development value 发展价值
deviation 偏差
devisee 土地遗赠继承人；受遗赠人
devolve 转予；转承
dharmala international finance limited 大马国际财务有限公司
difference 差额
difference account 盈亏通知书；差额帐
differential 差价；息差；差距
differential pricing system 差额收费办法；差别等级计价法
diminishing assets 递耗资产
diminishing balance method 余额递减法
diminishing return 报酬递减；收益递减
diminution 减少；缩减
direct business 直接业务；直接买卖；直接交易
direct cost 直接成本
direct debit authorization 直接付款授权书
direct debit daily settlement system 每日直接付款的结算制度
direct insurance 直接保险
direct insurer 直接保险人
direct investment division 直接投资处〔香港金融管理局〕direct placement 直接配售
direct remuneration 直接报酬
direct tax 直接税
direct taxation rate 直接税税率
direct trading 直接买卖；直接交易
direct underwriting 直接承保
director 董事；理事
director of accounting services 库务署署长
director of audit 审计署署长
director's fee 董事袍金
director's interest 董事权益
director's remuneration 董事酬金
disability allowance scheme 伤残津贴计划
disabled dependant allowance 伤残受养人免税额
disaster relief fund 赈灾基金
disaster relief fund advisory committee 赈灾基金咨询委员会
disbursement 垫付费用；付款项目；支款
discharge 破产解除；清偿〔债务〕
discharge of a debt 解除债务；清偿债项
discharge order 注销令
disciplinary appeals committee 纪律上诉委员会〔香港联合交易所有限公司〕
disciplinary committee of the hong kong society of accountants 香港会计师公会纪律委员会
disclaimed property 遭卸弃的财产
disclaimer 卸弃；卸弃书
disclaimer of lease 租契的舍弃；租契卸弃书
disclaimer of property 放弃财产
discloseable transaction 须予披露的交易
disclosure 披露；公开；披露事项；资料披露
disclosure of interest 披露权益
disclosure of ownership of shares 披露股权资料；公开股权资料
disclosure package 资料披露方案
disclosure requirement 公开资料规定
discontinuance of business 停业
discount 贴现；折扣；贴水
discount accreted 折价增值
discount amount 折扣数额
discount house 贴现行；贴现公司
discount price 折扣价格
discount rate 贴现率；折扣率
discount securities 贴现证券
discount window 贴现窗
discounted bill 已贴现票据
discounter 贴现行
discretionary account 全权代客投资户口；全权委托户口；全权代客买卖账户
discretionary grant 酌情补助金
discretionary interest 酌情权益
discretionary subvention 酌情资助金
discretionary trust 全权信托
disequilibrium 不均衡状态
dishonour a cheque 退票
dishonoured bill 不兑现汇票
dishonoured cheque 空头支票
disintermediation 非中介化；减少居中融资功能
disponer 财产处置人；分产人
disposable income 可动用收入；可支配的收入；税后收入
disposal 处置；脱手
disposal price 卖价
dispose of 出售；变卖
disposition 产权处置
disposition in favour of relatives 为使亲属受惠而作出的产权处置
disputed liabilities 有争议负债
disqualification of director 取消董事资格
disqualification order 取消资格令
disregarded income 计算入息豁免额
dissolution 解散
dissolution of partnership 拆伙；合伙解散
distinct account 独立帐目
distrain 为抵债而扣押财物；扣货追债；查封
distress 扣押财物；扣押；查封
distress for rent 扣押财物充抵租金distress warrant 财产扣押令distributable income 可分配收益distributable profit 可供派发利润distributed assets 经分派资产distribution 分配；配销
distribution company 分销公司distribution of resources 资源分配distribution policy 分配政策；派息政策distributive channel 销售途径distributive trade 分销业
distributor 分销商；发行人
diversifying economy 多元化的经济体系dividend 股息；红利；摊还债款
dividend cover 盈利股息比率；股利保证倍数dividend forfeited 未认领股息注销dividend programme 摊还债款程序dividend warrant 股息证；股息单dividend withholding tax 股息预扣税dividend yield 股息率；股息收益率divisible revenue 可予分配的收益
dkb asia limited 第一劝银亚洲有限公司
document 文件；单据
document against acceptance 承兑交单
document against payment 付款交单
document index 公司文件索引
document of title 业权文件；所有权文件
document acceptance bill 跟单承兑汇票
document bill 跟单汇票
document credit 跟单信用证
document payment bill 现付押汇票；凭单付款汇票；付款跟单汇票
dollar area 美元区
domestic concern 本身的业务
domestic credit expansion 本地信贷膨胀
domestic demand 本地内部需求；国内需求
domestic demand deflator 本地内部需求平减物价指数
domestic expenses 家庭开支
domestic export 本地产品出口；国内出口
domestic lending 本地贷款；在本港使用的贷款
domestic liabilities 本地负债
domestic money supply 本地货币供应量；国内货币供应
domestic property price index 住宅物业价格指数
domestic rental index 住宅楼宇租金指数
domestically generated inflation 内部产生的通货膨胀；内致通胀
domicile 注册地；本籍
donation 捐款；捐献；捐赠
donee 受赠人
donor 捐赠人
door-to-door canvassing for sale 逐户兜售
dormant account 不活动账户；不活跃账户
dormant assets 未用资产；闲置资产
dormant company 不活动公司；已停止业务的公司
dormant partner 不活跃合伙人；隐名合伙人
double entry system 复式簿记制度
double taxation 双重课税
double taxation arrangement 双重课税安排
double taxation relief arrangement 宽免双重课税安排
double-digit growth 两位数字的增长
double-digit level 两位数字的水平
doubtful debt 呆帐；呆债；可疑债务
doubtful loan 可疑贷款；难以收回的贷款
dow jones average 杜琼斯平均指数；道琼斯股票平均价格指数
dow jones index 杜琼斯指数；道琼斯股票价格指数
dow jones industrial average 道琼斯工业平均指数；道琼斯工业股票平均价格指数
down limit 跌停板
down market 跌市
down payment 首期付款
down reversal 回跌
downside risk 下跌风险
downside trend 跌势
downswing 下降趋势；衰退时期
downturn 市况逆转；市况回落
downward adjustment 向下调整
downward movement 走势偏软
downward trend 下跌趋势；向下趋势
draconian revenue measure 严厉的征税措施
draft 汇票
draft estimates 预算草案
draft estimates of expenditure 开支预算草案
draft estimates of revenue 收入预算草案
dragon bond 小龙债券
drawback 退税；退款
drawdown period 贷款支用期；提款期
drawee 受票人；汇票付款人
drawee bank 受票银行；付款银行
drawer 出票人；发票人
drawing account 提款账户
dresdner bank ag 捷能银行
drop 下跌；回落
dtb deutsche terminborse 德国期权及期货交易所
dual listing 双重上市；双重挂牌
due date for payment 应付款的日期；付款到期日
due day 到期日；缴税日期
dues 应付款项；应付费用；应付税款
dull trading 交投呆滞
dumping 倾销；抛售
duplication of supervision 双重监管
dutch guilder 荷兰盾
dutiable agricultural and industrial products 应课税的工农业产品
dutiable commodities control system 应课税品管制系统
dutiable commodities permit 应课税品许可证
dutiable commodity 应课税品
dutiable estate 应缴税的遗产
duty 税；关税；应课税品税项
常用金融英语词汇的翻译知识讲解
常用金融英语词汇的 翻译
常用金融英语词汇的翻译 acquiring company 收购公司 bad loan 呆帐 chart of cash flow 现金流量表 clearly-established ownership 产权清晰 debt to equity 债转股 diversity of equities 股权多元化 economy of scale 规模经济 emerging economies 新兴经济 exchange-rate regime 汇率机制 fund and financing 筹资融资 global financial architecture 全球金融体系 global integration, globality 全球一体化，全球化 go public 上市 growth spurt （经济的）急剧增长 have one's "two commas" 百万富翁 hedge against 套期保值 housing mortgage 住房按揭 holdings 控股，所持股份 holding company 控股公司 initial offerings 原始股 initial public offerings 首次公募 innovative business 创新企业 intellectual capital 智力资本 inter-bank lending 拆借 internet customer 网上客户 investment payoff period 投资回收期 joint-stock 参股 mall rat 爱逛商店的年轻人 means of production 生产要素 (the)medical cost social pool for major diseases 大病医疗费用社会统筹mergers and acquisitions 并购
会计专业词汇英语翻译
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23 Evaluation Board 评估板 24 Exceeding the specifications below may result in permanent damage to the device, or device malfunction. Operation outside of the parameters specified in the Electrical Characteristics section is not implied. 超过下面的规格使用可能引起永久的设备损害或设备故障。建议不要工作在电特性表规定的参数范围以外。 25 Failling edge 下降沿 26 figure of merit 品质因数 27 float charge voltage 浮充电压 28 flyback power stage 反驰式功率级 29 forward voltage drop 前向压降 30 free-running 自由运行 31 Freewheel diode 续流二极管 32 Full load 满负载 33 gate drive 栅极驱动 34 gate drive stage 栅极驱动级 35 gerber plot Gerber 图 36 ground plane 接地层 37 Henry 电感单位：亨利 38 Human Body Model 人体模式 39 Hysteresis 滞回 40 inrush current 涌入电流 41 Inverting 反相 42 jittery 抖动 43 Junction 结点 44 Kelvin connection 开尔文连接
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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。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
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.' Lexicology the is into linguistics, inquiring a branch of origins and meanings of words. Morphology different their and the : study of morpheme forms. Semantics the study of word meaning. ：Etymology: the study of the origin of words, and of their history and changes in their meaning. Stylistics : the study of the variation in language which is dependent on the situation in which the language is used and also on the effect the writer or speaker wishes to create on the reader or hearer Lexicography : the compiling of dictionaries. Synchronic study one or words at a : the study of word particular point in time. Diachronic study studies which to : an approach lexicology how a word (or words) changes over a period of time.
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bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员
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nail 指甲 nail-biting 束手无策 nail-clippers 指甲刀nailbrush 指甲刷 nailer 敲打工人 nailery 制钉工厂nailhead 钉头 nailhole 钉眼 nailing 敲钉的 nailless 没有指甲的naillike 像指甲的 nailsick 不结实的nainsook 薄棉织物 naira 奈拉 Nairobi 奈洛比naissance 诞生 naive 天真的 naively 天真烂漫地naivete 纯真 naivety 天真烂漫 naked call 无担保承购期权naked eye 肉眼 naked 裸体的 nakedize 成为裸体nakedly 赤裸裸nakedness 裸 naker 定音鼓 Nakhodka 不冻港 naled 二溴磷 namable 可定名的namaste 合十礼namaycush 湖红点鲑namby-pamby 感伤的name after 按...命名name brand 名牌 name it 讲出来 name plate 名牌 name sb for 把...命名为name 名字 name-calling 骂人 name-child 起名 name-drop 抬高身价name-dropping 提高身份nameable 可命名的
自考英语词汇学翻译精华整理
学习资料收集于网络，仅供参考 English Lexicology(英语词汇学) 1.English lexicology aims at investigating and studying the morphological structures of English words and word equivalents, their semantic structures, relations, historical development, formation and usages.英语词汇学旨在调查和研究英语单词和单词的等价物的形态结构,其语义结构、关系、历史发展、形成和用法。 2.English Lexicology is correlated with such linguistic disciplines as morphology(形态学), semantics(语义学), etymology(词源学),stylistics（文体论）and lexicography(词典学) Chapter 1--Basic concepts of words and vocabulary 1.Word（词的定义）: A word is a minimal free form of a language that has a given sound and meaning and syntactic function. (1)a minimal free form of a language (2)a sound unity (3)a unit of meaning (4)a form that can function alone in a sentence 词语是语言最小的自由形式，拥有固定的声音和意义以及句法作用。 2.Sound and meaning（声音与意义）: almost arbitrary, “no logical relationship between the sound which stands for a thing or an idea and the actual thing and idea itself”词语是一个符号，代表着世界上其他的事物。每种世界文化已经赞成一定的读音将代表一定的人，事，地方，特性，过程，行动，当然是在语言系统之外。这种象征性的联系几乎总是主观的，并且“在代表事物和思想的声音和实际的事物和思想之间没有法定关系” 3.Sound and form（读音和形式）:不统一的四个原因（1）the English alphabet was adopted from the Romans,which does not have a separate letter to represent each other内因是因为英语字母表采用罗马字母，罗马字母没有独立的字母代表每个读音，因此一些字母代表两个读音或者组合在一起发音。 （2）the pronunciation has changed more rapidly than spelling over the years另一个原因是发音比拼写的变化快，在一些时候还拉开了距离。在最近五百年里，尽管口语发音已经出现了显著的变化，却没有相应的拼写变化。 （3）some of the difference were created by the early scribes第三个原因是一些早期的书写员发明了一些不同。（4）the borrowings is an important channel of enriching the English vocabulary最后借词来了，这是丰富英语词汇的重要途径。 （5）printing印刷已经变得非常普及。它有助于固定单词的拼写、standardization标准化使得拼写不容改变。、dictionary字典在拼写终结中得到好处。 —Old English,The speech of the time was represented very much more faithfully in writing than it is today. 古代英语中的口语比今天更忠实的代表书面语 —The written form of English is an imperfect representation of the spoken form。英语的书写是发音形式不完善的代表 4.What is vocabulary？ （1）Total number of the words in a language一个语言的单词综合 （2）Words used in a particular historical period 特殊历史时期使用的单词 （3）All the words of a dialect，a book ，a discipline...某个方言，书籍，学科中的所有单词 5.Classification of English Words：英语词汇由所有种类的词汇组成。它们可以根据不同的标 准或者不同的目的进行分类。 By use frequency:basic word stock&nonbasic vocabulary根据使用频率，单词可以分为基础词和非基础词。 By notion:content words&functional words可以根据概念分成实词和虚词
商务英语词汇与翻译
Unit 1 外资企业foreign enterprise 合资企业joint venture 合作企业cooperative enterprise 龙头企业 a locomotive 国有企业state-owned enterprise 私营企业privately-owned enterprise 荣誉企业honorable enterprise 优质企业qualified enterprise 一级企业class A enterprise 跨国公司multinational company 母公司parent company 子公司subsidiary company 总公司head office 分公司branch office 代表处representative offices 上市公司listed company 私人股份有限公司private limited company 拳头产品core product 环保产品environment-friendly product 专业生产经营specialize in, engage in, handle a range of business including… 占地面积cover an area of… 年产量with an annual output 具有自营进出口权being entitled to self-import and self-export rights 奉行坚持..原则；以..宗旨,在…方针指 导下 abide by the principles of …, adhere to the aims of…, based on the motto of the company 产品销往products have been distributed to 获得奖项rank the titles 通过ISO9000 质量认证 be granted the Certificate of ISO9000 International Quality System unit 2 ?维持升幅to an increase sustain) ?到达最高点to reach a peak ?保持不变to remain constant/ stable ?降到最低点to bottom out ?正值…之际on the occasion of ?代表on the behalf of ?承蒙盛情邀请at the gracious invitation of ?年会annual meeting ?商界的朋友们friends from the business community ?marketing presentation营销报告会 ?sales representative 销售代表 ?sales record 销售记录 ?customers’satisfaction顾客满意度 ?manufacturer 生产商 ?retailer 零售商 ?merchant wholesaler 批发商 ?commission agent 佣金代理商 ?facilitating agent 服务代理商 ?经销渠道distribution channel ?营销目标marketing objective ?战略营销strategic marketing ?目标市场target market ?潜在的风险和potential threats and opportunities ?可控因素controllable components ?销售业绩sales performance Unit 3 1、Business relations and cooperation business connections business cooperation technological cooperation scope of cooperation mutually beneficial relations close relationship to cement / continue / enlarge / promote / improve / maintain / interrupt / restore / speed up / reactivate business relationship to reach an agreement to make a deal 2、Investment a heavy /a long-term/ a profitable/ a safe and sure investment foreign direct investment (FDI) portfolio investment investment environment investment intent/ partner exclusively foreign-owne enterprise joint venture cooperative enterprise equity joint venture contractual joint venture 3、Form of Trade merchandise exports and imports service exports and imports bilateral trade leasing trade processing with supplied material processing with imported materials processing with supplied sample assembling with supplied parts 4、Describing products genuine article imitation low-priced goods low quality goods inferior goods superior quality unfinished products top grade goods showy goods high-tech products durable consumer goods modern and elegant in fashion complete in specifications sophisticated technology attractive and durable skillful manufacture 5、Credit commercial credit trade reputation