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财经英语词汇翻译(PQ)

财经英语词汇翻译(PQ)
财经英语词汇翻译(PQ)

财经英语词汇翻译(PQ)

财经英语词汇翻译(P-Q) pacific basin central bank conference 太平洋地区中央银行会议

pacific basin economic council 太平洋地区经济议会

pacific economic co-operation council 太平洋经济合作议会

pacific economic outlook 《太平洋经济展望》

pacific finance (hong kong) limited 怡泰富财务(香港)有限公司

package 整套方案

package concept 整体发展概念

package development 组合发展;整体发展

packing credit 打包贷款;打包放款

packing loan 打包放款

paid-in capital 实缴资本;实缴股本paid-in share 实收股份

paid-up capital 缴足股本

paid-up share capital 缴足款股本panic buying 恐慌性抢购

panic selling 恐慌性抛售

paper 票据;文件

paper clearing system 票据交换制度paper gold 纸黄金

paper profit 账面利润;纸上利润par of exchange 汇兑平价

par value 票面值

parallel transaction 平行交易

parent pany 母公司;控股公司

pari passu 平等权利;同等权益;按相同比例

paris bourse 巴黎证券交易所

parity of pay 同等薪酬

parity of subsidy principle 相同津贴的原则;平等津贴原则part owner 有部分拥有权的人

part ownership 部分所有权

partial bid 部分收购建议

partial endorsement 部分背书

partial offer 部分要约

partial return of contribution 发还部分供款partial settlement 部分交收

participant 参与者

participating preference share 参与优先股participation 参与;参加;参股

participation in profit 分红

partly paid share 已缴部分股款的股份

partly paid share capital 已缴部分股款的股本partly secured 部分有抵押

partner 合伙人;股东

partnership 合伙;合伙商行;合伙经营partnership aount 合伙账户partnership assets 合伙资产partnership at will 随意组合的合伙partnership book 合伙簿册partnership business 合伙业务partnership debt 合伙债项partnership instrument 合伙契约partnership money 合伙的款项partnership property 合伙财产partnership stock 合伙股本

passage allowance 旅费津贴passbook 银行存折

patent 专利;专利权

patent right 专利权patentee 专利持有人

pawn 当押

pawnbroker 当押商

pawner 当押人

pay as you earn scheme pay band 薪酬级别

pay by lump sum 一次过付款

pay call 支付催缴股款

pay date 发薪日期

pay trend survey 薪酬趋势调查

pay zone 付款区

payable 应付;须付

payable at par 面值支付

payable at sight 见票即付

payable by instalments 以分期付款方式支付payable in advance 上期缴纳

payable on demand 可凭票要求付款payables 应付款项

payback period 还本期;回收期

payee 受款人;收款人;抬头人

paying bank 付款银行

payment 付款;支付款项

payment and drawback requirement 缴税及退税规定payment by phone service “缴费聆”服务payment in due course 按期付款

payment in kind 实物支付

payment in lieu of notice 代通知金

payment of estate duty 缴付遗产税

payment of maintenance 支付赡养费

常用金融英语词汇的翻译知识讲解

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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。

(完整版)艺术专业中文词汇及其英文翻译

设计的分类(英语) 1 设计Design 2 现代设计Modern Design 3 工艺美术设计Craft Design 4 工业设计Industrial Design 5 广义工业设计Genealized Industrial Design 6 狭义工业设计Narrow Industrial Design 7 产品设计Product Design 8 传播设计Communication Design 8 环境设计Environmental Design 9 商业设计Comercial Design 10 建筑设计Architectural 11 一维设计One-dimension Design 12 二维设计Tow-dimension Design 13 三维设计Three-dimension Design 14 四维设计Four-dimension Design 15 装饰、装潢Decoration 16 家具设计Furniture Design 17 玩具设计Toy Design 18 室内设计Interior Design 19 服装设计Costume Design 20 包装设计Packaging Design 21 展示设计Display Design 22 城市规划Urban Desgin 23 生活环境Living Environment 24 都市景观Townscape 25 田园都市Gardon City 26 办公室风致Office Landscape 27 设计方法论Design Methodology 28 设计语言Design Language 29 设计条件Design Condition 30 结构设计Structure Design 31 形式设计Form Design 32 设计过程Design Process 33 构思设计Concept Design 34 量产设计,工艺设计Technological Design

英语词汇学 术语解释

.' Lexicology the is into linguistics, inquiring a branch of origins and meanings of words. Morphology different their and the : study of morpheme forms. Semantics the study of word meaning. :Etymology: the study of the origin of words, and of their history and changes in their meaning. Stylistics : the study of the variation in language which is dependent on the situation in which the language is used and also on the effect the writer or speaker wishes to create on the reader or hearer Lexicography : the compiling of dictionaries. Synchronic study one or words at a : the study of word particular point in time. Diachronic study studies which to : an approach lexicology how a word (or words) changes over a period of time.

会计方面专业术语的英文翻译

会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销

amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费

bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员

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

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