财经英语词汇翻译(U-Z)
财经英语词汇翻译(U-Z)
UCO Bank 合众银行
ultimate controlling company 最终控股公司
ultimate controlling interest 最终控制权益
ultimate holding company 最终控股公司
umbrella fund 伞子基金
unabsorbed allowance 剩余免税额
unabsorbed loss 未吸纳亏损
unallocable expenditure 不能分配的开支
Unallocated Stores Suspense Account 未编配物料暂记帐unallowed expenditure 未获免税的开支unappropriated profit 未分配利润
unavoidable commitment 不可避免的承担
uncalled capital 未催缴资本；未催缴股本
uncalled share capital 未催缴股本
uncapitalized interest 未化作本金的利息
uncashed dividend 未兑现股息
uncertificated system 无股票证明书制度
unclaimed deposit 尚未支付存款；未领存款unclaimed fund 无人申索的款项
uncommitted balance 未定用途的结余款项
unconfirmed letter of credit 非保兑信用证uncovered deficit 不能抵销的赤字
uncovered option 无备兑期权
uncovered position 未平仓
thermocouple pyrometer 热电偶高温计uncrossed cheque 未经划线的支票
under margin 保证金不足
under-assessment 评税偏低
underestimate 低估
under-expenditure 支出节余；未达预期开支underlying assets 相关资产
underlying share 期权基础股份
underlying trend of inflation 通货膨胀基本趋势underspending 未用尽款项
understatement 少报
understatement of income 少报入息；少报收入understatement of profit 少报利润
undertaking 承诺；企业
undervalued currency 定值偏低的货币；低估通货underwrite 包销；承保
underwriter 承保人；包销商
underwriting agreement 包销协议
underwriting commission 包销佣金
underwriting commitment 包销承担
underwriting contract 包销合约
underwriting facilities 包销通融
underwriting margin 承保利润
underwriting profit 承保利润
underwriting result 承保业绩
underwriting year basis 承销年度基准
undischarged bankrupt 未获解除破产的破产人undischarged commitment 未注销承担额undistributed money 未分发款项
undistributed post-acquisition reserve 收购后未分配储备undistributed profit 未分配利润
undivided profit 未分利润
undue fluctuation 过度波动
undue movement in share prices 股价不正常的波动undue risk 不合理的风险
unduly burdensome 过于沉重的负担；不合理的负担unearned premium 未满期保费
unearned premium portfolio 未满期保费组合unencumbered 无产权负担
unendorsed cheque 未经背书的支票
unexpended balance 未支用的结余款项
unexpired risk 未过期风险
unfavourable balance 逆差
unfunded liabilities 无资金准备的负债
Unified Exchange 联合交易所〔现称香港联合交易所有限公司〕
Unified Exchange Compensation Fund 联合交易所赔偿基金uniform debenture 划一的债权证
unilateral relief from double taxation 单方面实施双重课税的宽免
unilateral restraint 单方限制
unilateral undertaking 单方承诺
unincorporated body 非法人团体
unincorporated business 并未注册为法团的企业；非公司企业Union Bank of Hong Kong Ltd. 香港友联银行有限公司Union Finance Limited 友联财务有限公司
unissued share 尚未发行的股份
unit cost basis 以单位成本为基础
unit holder 单位持有人
unit liabilities 单位负债
unit trust 单位信托
unit trust fund 单位信托基金
unit trust manager 单位信托经理
unit trust scheme 单位信托计划
unit value 单位价格
unit value index 单位价格指数
United Chinese Bank Ltd. 中国联合银行有限公司
United Kingdom Royal Mint 英国皇家铸币局
United Nations Commission on International Trade Law 联合
国国际贸易法委员会
United Nations Development Programme 联合国开发计划署United Overseas Bank Ltd. 大华银行
United States Dollar 美元
University Grants Committee 大学教育资助委员会〔教资会〕unlawful pawning 非法当押
unlimited company 无限公司
unlimited liability investment 无限责任的投资
unliquidated damages 未经算定损害赔偿
unliquidated debt 未经算定债权
unlisted company 非上市公司
unlisted securities 非上市证券
unnecessary expenses 不必要开支
unpaid capital 未缴资本
unprofitable 无利可图
unprofitable contract 无利可图的合约unqualified acceptance 无规限承兑unquantifiable assets 不可用数量估计的资产unquoted assets 非上市资产
unquoted issue 非上市股票
unquoted securities 非上市证券
unquoted share 非上市股票
unrealized profit 未实现利润
unredeemed goods 未赎回物品unregistered company 非注册公司unregistered share 未登记股份unreimbursed charges 未偿付费用unsatisfied debt 未完全清付债款unsecured 无抵押
unsecured creditor 无抵押债权人unsecured guaranteed bond 无抵押的保证债券unsecured liabilities 无抵押债务
unsecured loan 无抵押贷款
unsecured loan stock 无抵押债权股额unsecured obligation 无抵押的负债unsecured paper assets 无担保的票据资产unsettled contract 未交收合约
unsettled order report 逾期交收报告
unsettled position 未完成的合约；未成交的买卖；未平仓unsolicited call 主动与准客户接触
unspent balance 未用余额
unspent grant 未拨用的补助金
unsystematic risk 非系统性风险
unusual transaction 不寻常的交易
unwanted stamp 不需用的印花
unwritten sale agreement 非书面买卖协议
up limit 升停板
up reversal 回升
uplift 撤销；解除
up-market 高档市场
upset premium 标金底价
upset price 拍卖底价；最低售价
upswing 上升；回升
uptrend 升势；上扬
upturn 回升
upward adjustment 向上调整
usual rate of net profit 通常纯利润率
usufruct 使用收益权
utilities sectorial index 公用事业分类指数
utilities sub-index 公用事业分类指数
utility charges 公用事业设施收费
utility-type undertaking 公用事业式企业
valid and subsisting bill 有效及现存的汇票
valid bilateral netting arrangement 有效双边净额结算协议valid branch registration certificate 有效分行登记证
valid business registration certificate 有效商业登记证valid discharge 有效责任解除
valid endorsement 有效背书
valuable consideration 有值代价
valuation 估值；估价
valuation balance sheet 估值资产负债表
valuation date 估值日期
valuation effect 估值效果
valuation list 估价册
valuation of assets 资产估值
valuation report 估值报告
valuation strain 估值负担
value 价值
value at cost 成本值
value index 价值指数
value index for construction works 建筑工程价格指数
value of cash-sweep chances 现金彩票活动的中彩机会的价
值
value of cash-sweep tickets sold 现金彩票活动售出的彩票价值
value of construction works 建筑工程总值
value of distribution 分派价值
value of export 出口货值
value of gross output 总产量的价值
value of import 进口货值
value of property 财产的价值
value of re-export 转口货值
value of sum assured 承保款项值
value of the consideration 代价所值
value-added product 附加值产品
value-added tax 增值税
value-at-risk model 风险数值模式
value-for-money 衡工量值；合乎经济原则；合乎经济效益；物有所值
value-for-money audit 衡工量值式审计；衡工量值式核数value-for-money criterion 衡工量值的准则
value-for-money study 衡工量值式研究
valuer 估价员；估价师；估值师
value-weighted index 价值加权指数
variable 变数；变动因素
variable interest investment 浮息投资
variable interest securities 浮息证券
variation 波动
variation of contract 更改合约的条款
vendor 卖方；出售人；售卖人
venture capital 创业资金；风险资本
Venture Capital Fund 创业资本基金
venture capital market 创业资金市埸
venture company 创业公司
very substantial acquisition 非常重大的收购事项vested annuity 既得年金
vested estate 既得产业权
vested interest 既得权益；既得利益
vested liabilities 既有负债
vested reversionary bonus 既得的复归红利
vesting date 归属日期
vesting order 归属令
viability 健全性；稳健性；财政上可行性
Vienna Stock Exchange 维也纳证券交易所
Vietnam Finance Company Limited 越南财务有限公司
virement 转帐
visible trade 有形贸易
visible trade account 有形贸易帐
visible trade deficit 有形贸易逆差
visible trade gap 有形贸易差额
volatility 波动不定；股价波动
volume index 物量指数
volume of business 营业总额
volume of trading 交投量；交易量
volume of transaction 成交额；交易量
voluntarily surrender 自愿交回
voluntary agreement 无偿协议
voluntary chargeable agreement for sale 可予征收印花税的无偿买卖协议
voluntary code 自律守则
voluntary disclosure of tax evasion 自动表白逃税情形voluntary disposition 无偿产权处置
voluntary liquidation 自动清盘
voluntary settlement 无偿授产安排
voluntary winding-up 自动清盘
vote 拨款
vote on account 临时拨款
vote on account warrant 临时拨款令；临时支款授权书
vote on supplementary warrant 追加备付款项令；追加支款授权书
voting of fund 拨款
voting share 有表决权股份
voucher 凭单；支款凭证；付款凭证；付款凭单
wage 工资
waiver 宽免；豁免；放弃
waiver of fees 宽免费用
waiver of loan 免除还款
warehouse 仓库
warrant 认股权证；拨款令；支款授权书
warrant exercisable 可行使的认股权证
warrant exercised 行使认股权证〔上市方式〕
warrant issue prospectus 认股权证发行章程
warrant stock 认股权证；认购股权证书
warrant to subscribe 认购权证
wash sale 虚假销售；对销交易
Wayfoong Credit Limited 丰授信财务有限公司Wayfoong Finance Ltd. 丰财务有限公司
wayward and erratic movement 反复及不正常的变动
weak 疲弱；偏软
weak consumer spending 消费疲弱
wealth effect 财富效应
weight 权数
weighted average 加权平均数
weighted average of exchange rate 汇率的加权平均数weighted market capitalization 加权资本市值；加权市价总值weighted mean salary 加权平均薪金
weighting system of the Consumer Price Index 消费物价指数的权数模式
well-capitalized 资本雄厚
Wellington Stock Exchange 惠灵顿证券交易所
West Germany's Commerzbank Index 西德商银指数Westdeutsche Landesbank Girozentrale 西德意志州银行〔西德银行〕
Western European economies of greatest reference to Hong Kong 与本港经济最有关系的西欧国家
Western industrialized economy 西方工业国家
Westpac Banking Corporation 西太平洋银行
whitewashed transaction 清洗交易
wholesale bank 批发银行
wholesale banking 批发银行业务
wholesale tax 批发税
wholly-owned subsidiary 全资附属公司
W.I. Carr Indosuez Capital Asia Limited 惠嘉融资亚洲有限公司
wider margin of variation 较大幅度的偏差
width of two tax bands 两个税阶的幅度
wilful evasion 蓄意逃税
will 遗嘱；意愿
winding-up 清盘；结束
winding-up order 清盘令
winding-up petition 清盘呈请
winding-up proceeding 清盘程序
Windsor Declaration 《温莎声明》
Wing Hang Bank Ltd. 永亨银行有限公司
Wing Hang Finance Company Limited 永亨财务有限公司Wing Lung Bank Limited 永隆银行有限公司
Wing Lung Finance Limited 永隆财务有限公司
Winnipeg Commodities Exchange 温尼伯商品交易所Winnipeg Commodity Clearing Limited 温尼伯商品结算有限公司
with recourse letter of credit 有追索权信用证
withdrawal of offer 撤回要约
withholding tax 预扣税；预扣税项
without-profit business 不可分红业务
with-profit business 可分红业务
workforce 工作人口
working balance 周转余额；营运结余
working capital 营运资金；周转资金
Working Group on Corporate Governance 公司管治工作小组〔香港联合交易所有限公司〕
Working Group on Financial Facilities 财政设施工作小组Working Group on Hong Kong's Economic Relationship with China 香港与中国经济关系工作小组
Working Group on New Market Development 新市场发展工作小组〔香港联合交易所有限公司〕
Working Party on Financial Disclosure 财务资料披露工作小组
Working Party on Payment and Settlement System 支付及交收系统工作小组
working population 工作人口
Works Account 工程帐
World Bank 世界银行
World Bank Group 世界银行集团
World Bank/International Monetary Fund Annual Meeting 世界银行／国际货币基金组织年会
World Competitiveness Report 19XX Development and the World Economic Forum 《一九ＸＸ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕
World Economic Forum 世界经济论坛
World Gold Council 世界黄金协会
World Trade Organization 世界贸易组织〔世贸组织〕worldwide profit 来自世界各地的利润
wound-up company 清盘公司
write back 拨回；回记
write down 减记
write off 注销；撇帐
write up 增记
written commitment 书面承担
written-down value 折余价值
written-down value on disposal 变卖时折余价值Yamaguchi Bank, Ltd. 山口银行
Yankee bond 扬基债券；美国本土债券
Yasuda Trust & Banking Co. Ltd. 安田信托银行Yasuda Trust Asia Pacific Limited 安田信托亚太有限公司year of assessment 课税年度；估价年度
thermocouple pyrometer 热电偶高温计
year preceding a year of assessment 课税年度的上一年
yearly rent 年租
year-on-year growth rate 逐年增长率
year-to-year percentage increase 逐年增长的百分率"yee wui" 义会
yield 收益；收益率
yield curve 收益率曲线
yield of dividend 股息率；股息收益率
yield to maturity 到期收益率
Yien Yieh Commercial Bank Ltd. 盐业银行
Yien Yieh Finance Company Ltd. 盐业财务有限公司Yuen Long Industrial Estate Loan 元朗工业贷款zaibatsu 财阀〔日语〕；大财团
zero coupon bond 无息债券
zero growth 零增长
zero-based budgeting 零基预算
zonal charge 分区收费
Zurich Stock Exchange 苏黎世证券交易所
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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金融英语词汇
常见银行英文词汇 储蓄 银行及金融机构 会计 经济政策 金融债券 FORFAITING 储蓄(save) account number帐目编号depositor存户 pay-in slip存款单 a deposit form存款单 a banding machine自动存取机to deposit存款 deposit receipt存款收据private deposits私人存款certificate of deposit存单deposit book,passbook存折credit card信用卡 principal本金 overdraft,overdraw透支 to counter sign双签 to endorse背书 endorser背书人 to cash兑现 to honor a cheque兑付 to dishonor a cheque拒付 to suspend payment止付cheque,check支票 cheque book支票本 order cheque记名支票 bearer cheque不记名支票crossed cheque横线支票 blank cheque空白支票 rubber cheque空头支票cheque stub,counterfoil票根cash cheque现金支票 traveler's cheque旅行支票cheque for transfer转帐支票outstanding cheque未付支票canceled cheque已付支票
forged cheque伪支票 Bandar's note庄票，银票 银行及金融机构(Banks and financial organizations) banker银行家 president行长 savings bank储蓄银行 Chase Bank大通银行 National City Bank of New York花旗银行 Hongkong Shanghai Banking Corporation汇丰银行 Chartered Bank of India,Australia and China麦加利银行 Banque de I'IndoChine东方汇理银行 central bank,national bank,banker's bank中央银行 bank of issue,bank of circulation发行币银行 commercial bank商业银行，储蓄信贷银行 member bank,credit bank储蓄信贷银行 discount bank贴现银行 exchange bank汇兑银行 requesting bank委托开证银行 issuing bank,opening bank开证银行 advising bank,notifying bank通知银行 negotiation bank议付银行 confirming bank保兑银行 paying bank付款银行 associate banker of collection代收银行 consigned banker of collection委托银行 clearing bank清算银行 local bank本地银行 domestic bank国内银行 overseas bank国外银行 unincorporated bank钱庄 branch bank银行分行 trustee savings bank信托储蓄银行 trust company信托公司 financial trust金融信托公司 unit trust信托投资公司 trust institution银行的信托部 credit department银行的信用部 commercial credit company(discount company)商业信贷公司（贴现公司）neighborhood savings bank,bank of deposit街道储蓄所 credit union合作银行 credit bureau商业兴信所
Datasheet中常用英语词汇翻译
Datasheet中常用英语词汇翻译 序号英文术语中文术语 1 backplane 背板 2 Band gap voltage reference 带隙电压参考 3 benchtop supply 工作台电源 4 Block Diagram 方块图 5 Bode Plot 波特图 6 Bootstrap 自举 7 Bottom FET Bottom FET 8 bucket capcitor 桶形电容 9 chassis 机架 10 Combi-sense Combi-sense 11 constant current source 恒流源 12 Core Sataration 铁芯饱和 13 crossover frequency 交*频率 14 current ripple 纹波电流 15 Cycle by Cycle 逐周期 16 cycle skipping 周期跳步 17 Dead Time 死区时间 18 DIE Temperature 核心温度 19 Disable 非使能，无效，禁用，关断 20 dominant pole 主极点 21 Enable 使能，有效，启用 22 ESD Rating ESD额定值
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
财务管理专业英语 句子及单词翻译
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。
金融英语词汇表
unit one division of labor 劳动分工 commodity money 商品货币 legal tender 法定货币 fiat money 法定通货 a medium of exchange交换媒介 legal sanction法律制裁 face value面值 liquid assets流动资产 illiquidl assets非流动资产 the liquidity scale 流动性指标 real estate 不动产 checking accounts,demand deposit,checkable deposit 活期存款time deposit 定期存款 negotiable order of withdrawal accounts 大额可转让提款单money market mutual funds 货币市场互助基金 repurchase agreements 回购协议 certificate of deposits存单 bond 债券 stock股票 travelers'checks 旅行支票 small-denomination time deposits小额定期存款 large-denomination time deposits大额定期存款 bank overnight repurchase agreements 银行隔夜回购协议 bank long-term repurchase agreements 银行长期回购协议 thrift institutions 存款机构 financial institution 金融机构 commercial banks商业银行 a means of payment 支付手段 a store of value储藏手段 a standard of value价值标准 unit two reserve 储备 note 票据 discount贴现 circulate流通 central bank 中央银行 the Federal Reserve System联邦储备系统 credit union 信用合作社 paper currency 纸币 credit creation 信用创造 branch banking 银行分行制 unit banking 单一银行制
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
常用金融英语词汇大全必备单词
常用金融英语词汇大全必备单词 在英语的学习中，词汇量的积累无疑是很重要的，有关金融方面的英语单词你知道多少呢，下面是学习啦小编整理的一些常用金融英语词汇，希望对大家有帮助。 常用金融英语词汇：H 合理预期 rational expectation 核心资本 core capital 合资企业 joint-venture enterprises 红利 dividend 宏观经济运营良好 sound macroeconomic performance 宏观经济基本状况 macroeconomic fundamentals 宏观调控 macroeconomic management(or adjustment) 宏观调控目标 macroeconomic objectives(or targets) 坏账 bad debt 还本付息 debt service 换汇成本 unit export cost;local currency cost of export earnings 汇兑在途 funds in float 汇兑支出 advance payment of remittance by the beneficiary's bank 汇率并轨 unification of exchange rates 活期存款 demand deposits 汇率失调 exchange rate misalignment 混合所有制 diversified(mixed)ownership 货币政策态势 monetary policy stance 货款拖欠 overdue obligations to suppliers 常用金融英语词汇：J 基本建设投资 investment in infrastructure 基本经济要素 economic fundamentals 基本适度 broadly appropriate 基准利率 benchmark interest rate
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