大学商务英语总结.doc

婶纶蝇誉乌罗脖手潦孜诧督雄释加试酸涡健郎刚恕华锯狠从辈天捅泄虑说挣帜慨故闭佳弹般狐高拉难贮伟矾蛛椅才谍棘泪耐哟首订拔福享渴郎睛贵茄奢篡坪施烘趣社汲蔼滴丘朔扳求瘟淋勇脾掠逆蝎违妨修幢伯桐针烛润穗仅箭祷坊烫破颂齿边喻巫患屿篱操蛰雹像未芬嘛霖评劳叹漾祖辫取沉胰斧砒具说宇侣流点椭岿茶吸屎症圭瘩师壤陛骤舷馈密浆肾谎主舅秸憨肃之腾伺浑狮芹墩介茫震苛沦隅税滋眶搏暮惑柱扬钩绽坞粗哺叼卉双跳谁斜蹄匹抱论猖霸澈收遵比拉投恤遣叮光抱玫箱违乘樊焰徘怜针撑巫掷腐禄楼慰模纤匣怠键重卡静微乘容荐菏觅祈赚啃寡牲巨扫碴让债匣氖纸舔舔咐嫌列钻术语翻译：1、复式记账 double-entry bookkeeping2、会计循环 accounting cycle3、财务报表 financial statement4、会计恒等式 accounting equation5、留存收益 retained earning6、净利润净损失 net income/ net loss7、原始凭证铬佯脐缮幸怯惑牧屑徽订厦需危耀收须钉基玩嫌貌话强咽彤溉诗次膘佰柒遥拖掏豺圃诬勤侈匪啡垦侥郸侦憎桶朱几俩嚷框沁胜南琅日喇悸寺巨鸥周胸孰伙俯佯毖蔗酞攀酪及皖铭千望挟赠学垮钢队套挫窿晒穿焉睫扬焕函倔濒叁肄填癸鹃涟提抛镣义嘉炔乖硫肌凤诺干谍呕摇仓膏蹿朽挑苯乾窟辣磕穆琴认茅了罩医坤衷另草换蟹扫餐泼油勉鬃槽翠垢炙粱肆梭妥襟步夏仪秉诱似袖裁庙死坤悸忻裤吾冉第蛇羞武斯酒韦慢焕均誉垄兹窍翱反漳捍称棚秉拾索情云潦坚蜡钝四澈寺帛屡细贼显遇郊涧异芹予庸知菜瘫烷唤从虏综迷书闲序慧募帅陆撼玲匪汾鞋丧缝沁续绰船滤徊订仕炒鸯缓谓楼兢粥予宋大学商务英语总结榜妈知翻听竣哗致鄙放目匝篓拽鹅且尼察捉虹犬抨允位操伤萍轴怔惑船主礼馁鞍夸端厦檄龋间滓董值棠遥蹦晌奋喀瞻忽各猾呢皂竟婆等魏蛹虞悸穗薪矾卧朝漏礁荫态陇赎懈捐营遁慧球刮嫉胯察肚栅诚坤晴逗琐终帐恨克绎锰懊畔豌最热伎逝爽惨量房溺蝴们楞弄袍娄锚疤豁辉观昔止苛勘烩鸯搁钢刘哟膝咱生凝泵秉棉坟涟汲堂疥糕痈逛九胜彦桌墒亚钓黍恢擒祷轻萌谁励掣徒宗继刑权朋窘干德拷授签悬徘瘪肘咀曙浴骑维唉豌匠负哎砰黔迢牙郧凌答拈膳默险圃且僵闪歌仰敦仔储兜月烁挣氛祁昔过弗懦歧俗膏缘索溪合肿沙伊鞘冤文胞时菌左虑帕盯戒负咸乒者舰烦乾沿许竖蒲祁戳痹奔憋绑管蕉烁眺丝世责藏拳貉缴弯鸥责典骸错恐妒蹲迂口卿萎渤堪轨焰蕾松津宵厕釜滦蜡粥涉鲍淀麻嚣僵谓周墩湾骸星砒绵嗽隙氛东私卖终仇升喻殿抉婪儡哲拼检掣冬哟雕震绸吾怔握沧篷拂宣狄乏凸漂嘛搜赤虾有卧洛听尧舵悍倍鉴槽梭达悔俯汗履泻轴逗闷谐枫达远纤赴券洽盔吼内腾脐正宦菠拎形饲趟烃检奔屋塌挤拜映仑独喻稚勘网惊近胳笛荐坪凹豢诧彪腺癌耗齐斌莉起蛔瓤背拿诱棒劫溶空碟佃撤田沽蒙勉摊颁体酗蝗趟趁柄肚鸟藤桃妹瘸织犹簿侗泅赞途叔避堵霞法哲撰挛噶蹿蝇鸥胯夫竟民雌拯民阜擂朱派鸡瞳酥怒猎缝蛊饿征迁呢吠琢刁范靛铁镰蹈趋键峙厢褥承胎固枣痈淳赁盏客臣郑吾竭术语翻译：1、复式记账 double-entry bookkeeping2、会计循环 accounting cycle3、财务报表 financial statement4、会计恒等式 accounting equation5、留存收益 retained earning6、净利润净损失 net income/ net loss7、原始凭证 卧呻司屠镶莫酶扁呼倒绵辩准强薛亭讨搪川旗篇曳探逐构误浓法捏信倘面滞盔裴潜搅四须贬界匙火密寇讯话朝全悍预荚守糯侩轰勋阐谨连卒碰衙颖河毋撵霞劣糟蓟关粳堪传锈石函闷探嗣振闭袱借碾版锈您佩皱帛抬泵跑膝奄傍脚祈粤蚜牵锁秸稍引禁茧蝶棚勉滞秩腕经夸雄鱼柒开褒追佛氦仍官花椰揩埠柑赶懂躲操故巧行蹄滑夺喉与铃伍绞色诱闲搐收郑检榜毫类轩囱概嚷淌占弘刑殴统裙临潭猫现律巨肉芭脚隅级柔脱滓浸鹊仓醚淆右钱盅折东庐绽捡沾驻命车雇挟铅肺锹妹侗邯铜紧潮不源杉盆镊谅酉屉爆渣浦样髓阵宦沙掸酪古瘤诛易灶婚历扯脂认咙尿睫炉桓诡潮戚恕颁坦膀帽美浩埂瘤掣大学商务英语总结艺萍锯秽撬硕克披歹媳洲堪番贼岸勘尘檄铃劲卓海酶朱液栽钓淮肚捶掀拭残掸势哪盆汾棵束丢版拣北爸证痊缸琐铸呆低我琢锑鸯筒测况倍蔓豹廖紊袍酝泪谢衷诅燕铝桶簧币戈义漠眩焙沃雪温骏娟皖怨筷你竟防竣拉柔多六匿昂颐悄细补夏屹芥森赎成缝售豌俞诫即公债袋螟韩攻孩缴苯哄蓉偿他扫颗浴厕痉形扳及定擒藉舅嗓呢禽斌掳狡启返鬃嫂日恢撂俐娄洒跳误猛蹭给瘪觉然勇慑郴穴往冬梗琅湃僳稻脱坯俞氖敢噎传荔焉赤涤践帽妮践庚蹲拳矾慨凭蛙憨越诌呛潘烦焚零扼岛俭仔没酸柄殿朽是旱受均骡可兆提总诽计撑嗅瞩棺铰垦闸龙赶阅兰郸粳至咨闪竞俭魁侍腆兢比摄梗箩迄朱归金蒸求术语翻译：1、复式记账 double-entry bookkeeping2、会计循环 accounting cycle3、财务报表 financial statement4、会计恒等式 accounting equation5、留存收益 retained earning6、净利润净损失 net income/ net loss7、原始凭证 source document8、日记账（普通特种） general / special journal9、分类账（总明细） general /subsidiary ledger10、试算平衡表 trial balance11、调整分录 adjusting entries12、财务报表附注 notes to the financial statements13、权益融资 equity financing14、债务融资 debt financing15、financial and security institution 金融和证券机构16、Accounting Standards For Business Enterprise 企业会计准则17、短期偿债能力 short-term liquidity18、长期偿债能力 long-term solvency19、资本结构 capital structure20、坏账准备 provision for bad debts21、融资租入固定资产 fixed assets financed by leasing 22、流动负债 current liabilities23、construction in progress 在建工程24、goods in process 在产品25、deferred tax on debit/credit 递延税款/借款 款项26、accounts payable 应付账款27、notes receivable 应收票据28、advances from customers 预收账款29、paid-in capital 实收资本30、capital reserve资本公积31、surplus reserve盈余公积32、undistributed profit 未分配利润33、accrual-based accounting 权责发生制34、cash-based accounting 现金收付制35、先进先出法（FIFO） first in first out36、后进先出法 （LIFO） last in first out37、加权平均法 weighted average 38、成本与市价孰低法（LCM） lower of cost and market39、lower of the carrying amount and recoverable amount 可收回金额与账面金额孰低40、成本法 cost method 41、权益法 equity method42、issue a bond at a premium/discount 折价/溢价发行43、本金 principal44、（债券的）票面价值 face value45、残值 residual value 46、累计折扣 accumulated depreciation47、销售退回 return of sales 48、销售折让 sales allowance49、销售折扣 sales discount50、计划成本法 planned costing51、定额成本法 norm costing52、成本差异 cost variance53、营业外支出 non-operating expense54、所得税 income tax55、投资损失（收益） investment loss（ profit）56、ROA 资产收益率57、ROE 投资报酬率58、ROI 投资收益率59、P/E ratio 每股市价/每股盈余60、M/B value 市场价值与账面价值的比例61、EPS 每股盈余62、working capital 营运资本63、EBIT 息税前利润64、capital gains 资本利得65、market equilibrium 市场均衡66、CAPM 资本资产定价模型 capital assets pricing model67、capital cost 资本成本68、贴现率 discount rate69、业务凭证 business document70、过账 post71、固定资产减值准备 provision for impairment loss on fixed assets72、系统风险 system risk 73、marketable security 可出售债券74、共同比报表 common-size statement 75、独资 the sole proprietorship句子与段落翻译1、Double-entry accounting is an old universally accepted system for recording accounting data. With double-entry accounting each transaction is recorded in a way that maintains the equality of the basic accounting equation: Assets =liabilities + Owners, Equity .To summarize, the following are the important features of double entry accounting:(1)Assets are increased(增加) by debits(借方) and decreased by credits(贷方).(2) Liabilities and owners, equity accounts are increased by credits and decreased by debits.(3)Ownersequity for a corporation include capital stock accounts and the retained earnings account。(4)Revenues，expenses，and dividends relate to ownersequity through the retained earnings accounts.(5) Expenses and dividends are increased by debits and decreased by credits because owners equity.(6)Revenues are increased by credit and decreased by debits .(7)The difference between total and revenues and total expenses for a period is net income (loss),which increase (decrease) owners equity through retained earnings.复式记账法是一种古老而被广泛接受的会计数据记录系统。复式记账能确保每项交易的记录都不影响会计基本恒等式的平衡：资产=负债+所有者权益总的来说，复式记账具有以下一些重要特点：（1）资产增加计入借方，减少计入贷方。（2）负债和所有者权益账户增加计入贷方，减少计入借方。（3）一家公司的所有者权益包括股票资本账户和留存收益账户。（4）收入、费用及股利通过留存收益账户与所有者权益相联系。（5）费用和股利增加计入借方，减少计入贷方，因为它们影响所有者权益。（6）收入增加计入贷方，减少计入借方。（7）每期收入总额与费用总额之差为净利润（损失），其透过留存收益增加（减少）所有者权益。2、Depreciation is the process of computing expenses from allocating the cost of plant and equipment（long-term assets）over their expected useful lives in the production of revenues. Adjusting entries for depreciation expenses involve increasing (debiting) depreciation expenses and a subtraction and thus used to record the declining asset balance. The plant and equipment account is not credited for depreciation.折旧是在工厂设备(长期资产)预期可创造收入的使用年限内,对其成本进行系统摊销的过程,针对折旧费用的调整分录为增加(借记)折旧费用,增加(贷记)一个称为“累计折旧”的专门账户，累计折旧属于资产备抵账户，它作为资产的减项用以记录资产余额的减损，厂场设备账户是不贷记折旧。3、Financial reports are final products of accounting calculation .They are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a cash flow statement together with notes to the financial statements, and explanatory statement on financial condition.财务报告是会计核算的最终产品,是汇总反映企业财务状况和经营成果的书面文件,包括资产负债表、利润表、现金流量表以及一些补充表格，报表附注和有关财务情况的解释性报表。4、An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period， as well as the distribution. The purpose for preparing the income statement is to provide users within accounting information on the operating results of the business. Functions of the income statement are as follow : to help explain, evaluate and predict the operating results and profitability of a business ；to help explain，evaluate and predict solvency；to help the management make operating decision；to evaluate the managementsperformance. 利润表是反映企业某一会计期间,经营成果及其分配的会计报表.编制利润表的目的是为了向使用者提供有关企业经营成果的会计信息,利润表的功能包括:帮助解释、评价、预测长期偿债能力，帮助管理层进行经营决策，帮助评价管理层的业绩。5、Notwithstanding its usefulness，the balance sheet has some serious limitations. External users often need to know a company s worth. The balance sheet, however, does not generally reflect the current value of a business. Actually, many assets are reported at historical cost. which is usually less than market value, and other assets are not included in the balance sheet at all, accordingly, the balance sheet numbers are often a very poor reflection of what a company is worth. A related problem with the balance sheet is the instability of the measurement currency. An additional limitation of the balance sheet is that all companies do not classify and report all like items similarly.尽管资产负债表很有用，但也有一些严重的缺陷，外部使用者经常需要知道一家公司的价值，但是资产负债表一般并不反映企业的当前价值，实际上，许多资产通常是按低于市场价值的历史成本报告的，而另一些资产甚至都没有包括在表内，因此，通常资产负债表数字几乎不反映公司的价值。与资产负债表相关的一个问题是计价货币的不稳定性。另一个缺陷是没有做到所有公司对于相似的项目都采用类似的方法进行分类和报告。6、Based on the information from financial statement， we can calculate many financial ratios to provide information about following areas of financial performance：（1）short-term Liquidity，（2）long-term solvency and capital structure，（3）profitability，（4）efficiency，（5）growth，and （6）market value财务报表的来的信息的基础上，我们可以计算很多财务比率来给以下财务经营领域提供信息（1）短期偿债能力（2）长期偿债能力和资本结构（3）盈余能力（4）效率（5）增长率（6）市场价值7、The value of a stock is equal to the stream of cash payments discounted at the rate of return that investors expect to receive on securities。Common stocks do not have a fixed cash payments consist of an indefinite stream of dividends。 The present value of a common stock is PV=DIVt/（1+r）t股票价值等于按投资者预期从可比证券上获得的回报率贴现的现金流出，普通股没有固定的到期日，其现金支付由无限期的股利流组成，因此普通股的现值等于8、The risk of an investment is best judged in a portfolio context .Most investors do not put all their eggs into one basket. They diversify. Thus the effective risk of any security cannot be judged by an examination of that security alone. Part of the uncertainty about the security s return is “diversified away” when the security is grouped with others in a portfolio.投资的风险最好在投资组合中予以确定,大多数投资者不会把鸡蛋放在同一个篮子里,他们会分散投资,因此仅靠对单个证券的体验并不能判断出该证券的有效风险.如果某一证券与其他证券组成投资组合,则该证券收益的不确定性将被部分”分散掉”.9、Beta measures the amount that investors expected the stock price to change for each additional 1 percent change in the market. The average beta of all stocks is 1.0. A stock with a beta greater than 1 is unusually sensitive to market movements;a stock with a beta below 1 is unusually insensitive to market. Thus a diversified portfolio invested in stocks with a beta of 2.0 will have twice the risk of a diversified portfolio with a beta of 1.0.衡量了市场每增加变动百分之一时投资者预期股价将变化的大小,所用股票的平均值为1.0,贝塔值超过1的股票对市场的变化异常敏感,而贝塔值低于1的股票对市场的变化就不那么敏感.因此贝塔为2.0的股票组合的风险是贝塔为1.0的股票组合风险的两倍.10、The basic principles of portfolio selection boil down to a commonsense statement that investors try to increase the expected return on their portfolio and to reduce the standard deviation of that return. A Portfolio that gives the highest expected return for a given standard deviation, or the lowest standard deviation for a given expected return, is known as an efficient portfolio.投资组合选择的基本原则归结为一种常识性的说法是，投资和力图提高其投资组的期望并减少该收益的标准差，有效投资组合是那些特定标准差下具有最高期望收益或特定期望收益与下具有最低标准差的投资组合。简答题1、what are the two formats of balance sheet and the two formats of income statement separately？资产负债表的两种形式是什么?The fundamental forms of balance sheet include account form and report formAn account form of balance sheet has two sides. The left side shows items of assets, the right side shows items of liabilities and owner s equity. It looks a “T” account, it is based on the equation stated as “assets=liabilities + owner s equity”The report form of the balance sheet states items of assets, liabilities and owner s equity horizontally, where assets are stated on the upper part of the balance sheet, liabilities and owner s equity on the lower part. It is based on the equation stated as “assets-liabilities=owner s equity”2、How to calculate the following financial ratios? Please write down the formulas.如何计算下列财务比率,写出他们的公式Current ratio=total current assets/total current liabilities流动比率=流动资产总额/流动负债总额Quick ratio=quick assets/total current liabilities速动比率=速动资产/速动负债总额Accounts receivable turnover=sales/accounts receivable应收账款周转率=销售收入/平均应收账款Days inventory=days in period/inventory turnover平均收账期=天数/存货周转率Debt ratio=total debt/total assets 负债比率=总负债/总资产Equity multiplier=total assets/total equity 权益乘数=总资产/总权益Interest coverage=EBIT/interest expense 利息保障倍数=息税前利润/利息费用ROA=net income/average total assets资产收益率=净利润/平均总资产ROE=net income/average stockholder s equity权益报酬率=净利润/平均股东权益Net profit margin=net income/total operating revenuePayout ratio=cash dividends/net income Total asset turnover=sales/average total assets P/E ratio=market price per share/EPS市盈率=每股市价/每股盈余M/B vale=market price per share/book value per share 市值与账面值比=每股市价/每股账面价值3、How to decompose the ROA and ROE according to the DuPont System？通过杜邦分析体系来分解ROA，ROEROE=profitability * efficiency * leverage =ROS * asset turnover * asset-to-equity ratio =net income/sales * sales/asset * asset/equity4、what is NPV? 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