The Revenue and Expenditure Cycles - Chapter 7

合集下载

国际经济贸易词汇贸易价格术语

国际经济贸易词汇贸易价格术语trade term / price term 价格术语[praɪs tɚm]world / international market price 国际市场价格FOB (free on board) 离岸价C&F (cost and freight) 成本加运费价CIF (cost, insurance and freight) 到岸价freight [fret] 运费wharfage ['wɔ:fɪdʒ]码头费landing charges 卸货费customs duty [ˈkʌstəmz ˈduti]关税port dues [du:s]港口税import surcharge [ˈɪmpɔrt ˈsə:ˌtʃɑrdʒ]进口附加税import variable duties 进口差价税commission [kəˈmɪʃən]佣金return commission 回佣，回扣price including commission 含佣价net price [nɛt praɪs] 净价wholesale price [ˈholˌsel praɪs] 批发价discount / allowance [əˈlaʊəns] 折扣retail price [ˈri:teɪl]零售价spot price 现货价格current price 现行价格 / 时价indicative price [ɪnˈdɪkətɪv]参考价格customs valuation [ˈkʌstəmz ˌvæljuˈeʃən]海关估价price list 价目表total value 总值贸易保险术语All Risks [rɪsk] 一切险F.P.A. (Free from Particular Average) [fri frʌm pɚˈtɪkjəlɚˈævərɪdʒ] 平安险W.A. / W.P.A (With Average or With Particular Average) 水渍险War Risk 战争险F.W.R.D. (Fresh Water Rain Damage) [ˈdæmɪdʒ]淡水雨淋险Risk of Intermixture [ˌɪntə'mɪkstʃə] and Contamination [kənˌtæməˈneʃən]混杂、玷污险Risk of Leakage[ˈlikɪdʒ]渗漏险Risk of Odor ['oʊdə]串味险Risk of Rust [rʌst]锈蚀险Shortage Risk 短缺险T.P.N.D. ( Theft, Pilferage & Non-delivery) 偷窃提货不着险Strikes Risk 罢工险贸易机构词汇WTO (World Trade Organization) 世界贸易组织IMF (International Monetary[ˈmʌnɪteri] Fund) 国际货币基金组织CTG (Council [ˈkaʊnsəl] for Trade in Goods) 货币贸易理事会EFTA (European Free Trade Association) 欧洲自由贸易联盟AFTA (ASEAN [ˈæsiæn] Free Trade Area[ˈeriə]) 东盟自由贸易区JCCT (China-US Joint Commission on Commerce[ˈkɑ:mɜ:rs] and Trade) 中美商贸联委会NAFTA (North American Free Trade Area) 北美自由贸易区UNCTAD (United Nations Conference [ˈkɑ:nfərəns] on Trade and Development) 联合国贸易与发展会议GATT (General Agreement on Tariffs[ˈtærɪf] and Trade) 关贸总协定贸易方式词汇stocks 存货，库存量cash sale 现货purchase[ˈpɜ:rtʃəs]购买，进货bulk[bʌlk] sale 整批销售，趸售distribution [ˌdɪstrəˈbjuʃən] channels 销售渠道retail trade 零售业hire-purchase ['haɪərp'ɜ:tʃəs] 分期付款购买fluctuate [ˈflʌktʃuˌet] in line with market conditions 随行就市unfair competition 不合理竞争dumping 商品倾销dumping profit margin 倾销差价，倾销幅度antidumping [ˌæntɪ'dʌmpɪŋ]反倾销customs bond 海关担保chain [tʃen] debts 三角债freight forwarder 货运代理trade consultation [ˌkɑ:nslˈteɪʃn]贸易磋商mediation of dispute [ˌmi:dɪ'eɪʃn] [dɪˈspjut] 商业纠纷调解partial shipment 分批装运restraint of trade 贸易管制RTA (Regional [ˈridʒənəl] Trade Arrangements) 区域贸易安排favorable balance of trade 贸易顺差unfavorable balance of trade 贸易逆差special preferences [ˈspɛʃəl][ˈprɛfərəns] 优惠关税bonded warehouse 保税仓库transit trade 转口贸易tariff [ˈtærɪf] barrier[ˈbæriɚ]关税壁垒tax rebate [ˈriˌbet]出口退税TBT (Technical Barriers to Trade) 技术性贸易壁垒进出口贸易词汇commerce [ˈkɑ:mɜ:rs], trade, trading 贸易inland trade, home trade, domestic[dəˈmɛstɪk] trade 国内贸易international trade 国际贸易foreign trade, external [ɪkˈstɜ:rnl] trade 对外贸易，外贸import, importation 进口importer 进口商export, exportation 出口exporter 出口商import licence 进口许口证export licence 出口许口证commercial transaction [kəˈmɚʃəl trænˈsækʃən]买卖，交易inquiry [ɪnˈkwaɪri]询盘delivery 交货order 订货make a complete entry 正式/完整申报bad account 坏帐Bill of Lading['leɪdɪŋ]提单marine bills of lading 海运提单shipping order 托运单blank endorsed[ɪnˈdɔ:rsmənt]空白背书endorsed 背书cargo receipt 承运货物收据condemned [kən'demd] goods 有问题的货物catalogue 商品目录customs liquidation海关清算customs clearance 结关 ,海关放行贸易伙伴术语trade partner 贸易伙伴manufacturer 制造商，制造厂middleman [ˈmɪdlˌmæn]中间商，经纪人dealer[ˈdilɚ]经销商wholesaler 批发商retailer, tradesman 零售商merchant 商人，批发商，零售商concessionaire[kənˌseʃəˈner], licensed dealer 受让人，特许权获得者consumer 消费者，用户client, customer 顾客，客户buyer 买主，买方carrier 承运人consignee [ˌkɒnsaɪ'ni:]收货人不记名承兑 Acceptance[ækˈsɛptəns] in blank不记名汇票 Bearer draft [ˈbɛrɚ dræft]不记名票据Bearer paper；bearer check；bearer instrument；blank bill；note to bearer不洁票据Foul [faʊl] bill不经济行为（指分散的家庭生产）Uneconomical [ˌʌnˌi:kəˈnɑ:mɪkl] way of scattered [ˈskætərd] family industry不景气Depression；poor economy；sluggishness ['slʌɡɪʃnəs]；stagnancy 'stægnənsɪ]不景气的行业Slump ridden industry不景气基金Rainy day funds不可比因素Incomparable factors；factors not subject to comparison不可撤消的信托Irrevocable trust ɪˈrɛvəkəbəl]不可撤消信用证 Irrevocable letter of credit；irrevocable credit不可兑换货币Non-convertible currency不可转让信用证Non-transferable letter of credit不可转让证券Non-negotiable [nɪˈgoʊʃiəbl] securities不良贷款Bad loan；problem loan；non-performing loan不良债权Bad claim [klem]不履行合同Breach of contract [britʃ]不平等交易Discriminative [dɪ'skrɪməˌneɪtɪv] trade；unfair trade不正当竞争Unfair competition；unfair practice in competition不正当竞争法Unfair competition law；law against unfair competition不正当竞争防治法Law on prevention of unfair competition不正当贸易Illicit trade；oblique dealing[oˈblik]；unfair trade布政司（港）Chief Secretary部优产品Ministry-recognized quality products；ministry-level quality products财产法律制度Legal system concerning property财产收益Income from property；property income；estate income财产税Property tax；estate[ɪˈstet] duty；wealth [wɛlθtax财产折旧Property depreciation[dɪˌpriʃiˈeʃən]财产租赁合同Contract for the lease of property；property leasing contract财经纪律Discipline in financial and economic affairs；financial norms [nɔ:ms]；financial discipline[ˈdɪsəplɪn]财经体制Financial and economic system财力Financial resources财神God of Wealth；God of Fortune财税体制Financial and taxation [tækˈseʃən] system财团贷款Syndicated loan；loan syndication财务包干Responsible for one’s own finances；assume exclusive responsibility for the balance of one’s budget财务报表Financial statement财务报表格式Fiscal [ˈfɪskəl] reporting format财务大检查General check-up on financial work财务公司Finance company财务顾问Financial consultant [kənˈsʌltənt]财务会计Financial accounting；财务会计制度Financial and accounting system财务纪律Financial discipline财务监督Financial supervision财务检查Financial check-up财务可行性Financial feasibility [ˌfizəˈbɪlətɪ]财务指标Financial targets财政包干制Financial contract system by which each unit is responsible for its own surplus or deficit财政拨款Financial appropriations [əproʊpr'ɪeɪʃnz]；funds allocated[ˈæləˌket] from the state treasury[ˈtrɛʒəri]；financial allocations；budgetary[ˈbʌdʒɪteri] allocations；fiscal allocation财政补偿Financial indemnity[ɪnˈdɛmnɪti]财政补贴Financial subsides；grant-in aid；financial allowance财政赤字Financial deficit [ˈdɛfɪsɪt]；fiscal deficit财政分成Finance sharing财政公开Make public the administration [ædˌmɪnɪˈstreʃən] of finance财政关税Revenue tarrif；revenue [ˈrevənu:] duty财政结余Balance of finance财政金融体制Financial and banking system；system of finance财政紧缩Fiscal austerity美[ɔˈstɛrɪti]财政年度Fiscal year财政收入Revenue财政收支Revenue and expenditure [ɪkˈspɛndətʃɚ]财政收支差额 Imbalance between revenue and expenditure财政收支平衡Balance of revenue and expenditure；fiscal balance财政税收Revenue tax；fiscal levy[ˈlɛvi]；fiscal taxation；financial taxation财政税收制度Financial and taxation system财政相当困难In financial straits [stret]财政政策与货币政策的配合Coordination of fiscal and monetary policies财政专项补助Special financial subsidies采购团Purchasing[ˈpɜ:rtʃəsɪŋ] mission彩票Lottery[ˈlɑ:təri] tickets菜篮子工程“shoping basket ”program a program for increasing non-staple foodproduction 残废补助金 Disability pention惨淡经营Take pains with the work；take no end of pains to do something仓储保管合同Contract for storage and safekeeping；warehousing contract；warehouse bailment contract 仓储费用Warehousing[ˈwerhaʊzɪŋ] costs[kɔ:st]仓储设施Storage facilities [fə'sɪlɪtɪz]仓储销售Cash and carry操纵股票市场Manipulate [məˈnɪpjəˌlet] the stock [stɑ:k] market操纵汇率Manipulate the exchange rate差别关税Differential tarrif；differential duties；discriminating duty差别汇率Discriminatory exchange rate差别税制Variable levy system差额Margin买空卖空 bulls and bears;cross trade;fictitious bargain;fictitious transaction;speculate on the rise and fall of prices买入价 purchasing price卖出价 marketing prices卖空头 short卖空投机 sell short满负荷工作 operate at full capacity[kəˈpæsɪti]慢性通货膨胀 chronic inflation;creeping inflation;mild inflation [ɪnˈfleʃən]漫天要价,就地还钱 extort very high prices but receive extremely counteroffers ['kaʊntər'ɒf ər]盲目投资 blindness in investment冒名注册商标 register pirated[ˈpaɪrɪt] trademark冒用商标 infringement of trademark贸易差额 balance of trade; trade balance; trade gap贸易惯例 trade conventions; usual trade practices贸易及分销 trading and distribution贸易融资 trade financing每股发行价 issue price per share弥补赤字 cover the deficit; offset the deficit弥补企业亏损 cover enterprise losses免税 exempt[ɪɡˈzɛmpʃən] from taxation;tax exemption;tax-free免税红利 franked [fræŋk] dividends [ˈdɪvɪˌdɛnd]Tariff是关税，征税机关是海关tax毫无疑问是税务,tax是一个general的词，基本上可以用来表示各种税，或团体向个人征收的费用, 也可理解为强制性的责任之类的duty主要指关税，即国家对进口商品征收的税duty是任务，没有那么正式免税期 tax holiday免税商品 duty-free goods面向市场 market orientation[ˌɔriɛnˈteʃən; gear to the demand of the market民间贸易 people-to-people trade; private trade民营企业 non-state-run enterprise敏感性股票 cyclical[ˈsɪklɪkəl] stock名义价值 nominal value名义利率 nominal interest rate名义资本 nominal capital目标风险 target risk目标管理 management by objectives;quota management目标经济增长率 target economic growth rate幕后操纵 pull strings behind the scenes; wire-pulling;内部市场 internal market; domestic market内联企业 associations which coastal enterprises form with inland ones;internally-linked enterprises耐用消费品 durable consumer goods; consumer durable内企 domestic-funded enterprises年积增长率 cumulative[ˈkju:mjəleɪtɪv] annual rate of growth扭亏增盈 reduce losses and increase profits; get out of the red and begin to make profits 农业增加值 added value of agriculture挪用客户资金 misappropriation of a client’s deposit [dɪˈpɑ:zɪt]排斥竟争 spurn[spɜ:rn] competition派生市场 derivative markets盘点 stock count; take stock of make an inventory[ˈɪnvəntɔ:ri] of盘活 efficiently [ɪˈfɪʃəntlɪ] use配股 allotment[əˈlɑ:tmənt] of shares疲软货币 weak currency预付 advance payment贴息 subsidies on interest payment; discount贴现 discount; discount for cash贴现利息 discount interest贴现率 discount rate停薪留职 remain employed without wage; unpaid leave通货回笼 withdrawal[wɪðˈdrɔəl, wɪθ-] of currency[ˈkɜ:rənsi] in circulation[ˌsɜ:rkjəˈleɪʃn]通货升值 currency revaluation [ˌri:væljʊ'eɪʃn]同本位货币 convention money同业拆借 inter-bank borrowing同业融通票据 inter-bank financial bills统收统支 state-monopolized[məˈnɑ:pəlaɪz] revenue and expenditure [ɪkˈspɛndətʃɚ]投融资体制 investment and fund-raising system拖欠税款 delinquent tax; be in arrears with tax payment拖欠债券 defaulted bond外币兑换差额 balance of foreign exchange外币股 share of foreign exchange外汇调剂 foreign exchange swap外汇额度 foreign currency quota外汇交易市场 foreign exchange swap market外汇结存 foreign exchange balance外贸自营权 power to engage in foreign trade外商投资项目 foreign investment projects外商直接投资 foreign direct investment外逃资本 fight capital外引内联 introduce foreign capital and technology and establish domestic connection外债偿还率 external debt service ratio未兑现支票 outstanding checks无形财产 incorporeal property; intangible property无形动产 intangible[ɪnˈtændʒəbəl] chattels [tʃætlz]无形贸易 invisible trade夕阳产业 sunset industry; declining industry;industry with no future [ˈfjutʃɚ]吸收游资 absorb idle [ˈaɪdl] funds息票 coupon [ˈku:pɑ:n]洗钱 money laundering ['lɔ:ndərɪŋ]闲散资金 scattered [ˈskætərd] funds闲置资金 idle capital; idle funds现汇交易 spot transaction现金结算 cash settlement [ˈsɛtlmənt]现金流量 cash flow现金流通量 money in circulation [ˌsɜ:rkjəˈleɪʃn]现金投放 currency issue; cash input限价 price control乡镇企业 township enterprises消费物价补贴 consumer subsidies消费物价指数 consumer price index消费信贷 consumer credit货款回笼 reflow of corporate sals income信用社 (urban and rural) credit cooperation严格财务制度 exacting financial system一次性商品 one-off commodity一级市场 primary market; first market一级自营商 primary dealer美[ˈdilɚ]一条龙服务 provide a service of coordinated[ko'ɔrdəˈnet] process以美元等值计算 committed in USD equivalent以人民币记账 use the currency of RMB for current accounting以外汇结算 settled in foreign exchange以质取胜 strategy of success through quality ; win the market with high quality 意向书 letter of intent意向性协议 agreement of intent溢价 excess[ˈɛkˌsɛs]; premium[ˈprimiəm]溢价发行债券 issue of bonds at a premium有意向投资者 willing investor增收节支 increase revenue [ˈrevənu:] and reduce expenditure文案大全证券监督管理委员会 securities supervision commission证券交易管理委员会 securities exchange commission住房分配货币化 monetize housing distribution专款专用 earmark a fund for its specified purpose only专有交易 proprietary [prəˈpraɪəteri] business专属经济区 exclusive [ɪkˈsklusɪv] economic zone转包 subcontract转贷 on-lending转轨 transfer to a different track; retracking转换经营机制 shift operation mechanism [ˈmɛkəˌnɪzəm] 转移支付制度 transfer payment system转账支票 check only for account准货币 quasi-money资金到位 fully funded(project)文案大全。

Capital Expenditure and Revenue Expenditure资本支出和营业

7
Capital Expenditure and Revenue Expenditure 資本支出和營業支出
Reference: Chapter 20 (p.221) 參考書目：第21章 (p. 258)
1
A Reasons to distinguish Capital and Revenue Expenditure 分辦資本支出和營業支出的原因
Capital expenditure 資本支出
– Recording as the cost of fixed assets
–記錄為固定資產的成本
ue expenditure 營業支出
– Recording as expenses
–記錄為費用
2
B Capital Expenditures 資本支出
e.g.: rent, electricity, petrol for a van 例子：租金、電費、公司使用貨車時購買的汽油
5
The entry for capital expenditures:
– Dr. Motor expenses Cr. Bank / Creditors
營業支出的記帳程序:
e.g. cost of buying a lorry, the delivery charge of transporting fixed assets, the legal fee for purchasing building, other costs needed to get the fixed assets ready to use. 例子：購買貨車、運送購買的固定資產到公司的費用、買樓房所要支付的律師費、任何令固定資產達到可用狀態的費用
定義：營業收入指企業從銷售貨物和提供服務所獲得的收入，當中包括其他收入如佣金。

REVENUEANDEXPENDITURESUMMARY

The Memphis City Administration develops a Five-Year Financial Plan for the General Fund. The Five Year Financial Plan is an indication of management’s best assessment of future revenues, expenditures and operating results over the five-year forecast period.The compilation and review of the Plan provides an opportunity to put current funding decisions in context with longer-term economic conditions while affording City management a realistic projection of the ongoing financial impact of policy decisions. The Plan also provides an opportunity to demonstrate to policy makers the likely impact of the short-term capital investment and financing decisions on the City’s longer-term financial capacity.Major goals of the Five-Year Financial Plan include the following:1)To put the City’s annual budget making process into a five-year planning horizon to facilitate prudentfinancial management.2)To provide an environment for setting revenue and expenditure targets and for evaluating budgetpriorities in light of projected fiscal conditions.3)To present a picture of the longer-term strategic financial issues facing the City, while highlightingfunding priorities for budget planning.4)To identify potential structural budget imbalances, surpluses or shortfalls.5)To provide a useful framework for reviewing and refining the City’s financial forecasts, as well as itsfinancial management goals and priorities.In preparing the Plan, the Budget Office takes into account historical experience, as well as the economic uncertainties underlying the revenue outlook and growth in expenditures during the five-year period. The City’s key assumptions for revenues and expenditures are provided in the following paragraphs.The revenue projections assume minimal growth in the two main revenue categories of local taxes and state taxes for the next four years with growth of approximately 1. Given the economic dependency of these two revenue categories, the current financial climate, which reflects unstable unemployment, and housing instability, effectively negate historical growth and collection trends for property and tax sale revenue. Consequently revenue projections presented are very conservative.Expenditure projections represent expenditure growth for most expenditure categories only as identified by the respective operating divisions. Most expenditures are planned at baseline amounts of the FY 2015 budget unless there are known changes on the horizon. Expenditure projections also reflect the impact of known and proposed spending for personnel, or operating expenditures resulting from capital projects in the City’s Five-Year Capital Improvement Plan. Personnel Expenditures, in general, are held at no growth as many employees are subject to bargaining unit agreements which will be negotiated at a future time. Financial data in this section does not represent an approved financial plan, and it does not represent the final form of a financial plan that will be presented to the City Council for a future consideration. This section is intended to provide a high level look at projected revenues and expenditures for long range planning purposes. There are a number of financial decisions that could not be projected during the development of this data, including changes in the tax rate, the impact of grant awards, the use of technology and the impact of new service delivery strategies.Category FY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedRevenuesLocal Taxes413,749,012417,886,502422,065,367426,286,021430,548,881 State Taxes55,425,00056,500,00056,500,00057,000,00057,000,000 Licenses and Permits10,997,50011,000,00011,000,00011,000,00011,000,000 Fines and Forfeitures 13,575,00013,600,00013,600,00013,600,00013,600,000 Charges for Services1,315,0001,300,0001,300,0001,300,0001,300,000 Use of Money and Property335,000300,000300,000300,000300,000 Other Revenues3,475,0003,000,0003,000,0003,000,0003,000,000 Transfer In72,839,00073,000,00073,000,00073,000,00073,000,000Total Revenues571,710,512576,586,502580,765,367585,486,021589,748,881Net Division ExpendituresCity Attorney9,740,5299,221,8429,221,8429,221,8429,221,842 City Council 1,603,6521,408,9231,408,9231,408,9231,408,923 City Court Clerk2,116,7571,631,4541,631,4541,631,4541,631,454 City Court Judges 641,525588,642588,642588,642588,642 City Engineer8,488,9457,253,4217,253,4217,253,4217,253,421 Executive5,959,9965,308,5275,308,5275,308,5275,308,527 Finance 5,229,6074,171,0764,171,0764,171,0764,171,076 Fire Services141,977,809121,917,247124,234,232130,108,109130,108,109 General Services21,298,37118,640,55718,640,55718,640,55718,640,557 Grants and Agencies44,753,49958,681,58766,681,58766,681,58766,681,587 HCD4,480,2284,931,5334,931,5334,931,5334,931,533 Human Resources5,530,5005,351,8015,351,8015,351,8015,351,801 Information Systems15,927,96721,137,69819,046,38419,889,24119,889,241 Parks and Neighborhoods41,332,99836,919,04736,919,04736,919,04736,919,047 Polices Services246,282,143237,935,594225,299,734220,528,597220,528,597 Public Works16,264,57613,944,86913,944,86613,944,86613,944,866Total Expenditures571,629,102549,043,818544,633,626546,579,223546,579,223 Note: Revenues and Expenditures are highly volital. Projections beyond the current budget do not antici-pate potential tax revisions or staffing changes that may occur in any fiscal year final budget.CategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services4,801,2904,034,3384,034,3384,034,3384,034,338 Materials and Supplies4,939,2385,187,5045,187,5045,187,5045,187,504 Total Expenditures9,740,5299,221,8429,221,8429,221,8429,221,842 Net Expenditures9,740,5299,221,8429,221,8429,221,8429,221,842CategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services1,511,1621,261,9731,261,9731,261,9731,261,973 Materials and Supplies92,490146,950146,950146,950146,950 Total Expenditures1,603,6521,408,9231,408,9231,408,9231,408,923 Net Expenditures1,603,6521,408,9231,408,9231,408,9231,408,923CategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services3,382,6782,841,3062,841,3062,841,3062,841,306 Materials and Supplies3,684,0793,740,1483,740,1483,740,1483,740,148 Capital Outlay150,000150,000150,000150,000150,000 Total Expenditures7,216,7576,731,4546,731,4546,731,4546,731,454 Program Revenues(5,100,000)(5,100,000)(5,100,000)(5,100,000)(5,100,000) Net Expenditures2,116,7571,631,4541,631,4541,631,4541,631,454CategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services587,625534,819534,819534,819534,819 Materials and Supplies53,90053,82353,82353,82353,823 Total Expenditures641,525588,642588,642588,642588,642 Net Expenditures641,525588,642588,642588,642588,642CITY ENGINEERING FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services6,892,1185,617,2825,617,2825,617,2825,617,282 Materials and Supplies2,293,5902,358,9022,358,9022,358,9022,358,902 Capital Outlay44,0000000 Service Charges18,00036,00036,00036,00036,000 Total Expenditures9,247,7088,012,1848,012,1848,012,1848,012,184 Program Revenues(758,763)(758,763)(758,763)(758,763)(758,763) Net Expenditures8,488,9457,253,4217,253,4217,253,4217,253,421EXECUTIVE FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services3,280,0052,494,4752,494,4752,494,4752,494,475 Materials and Supplies1,850,0321,751,5941,751,5941,751,5941,751,594 Grants and Subsidies829,9581,062,4581,062,4581,062,4581,062,458 Total Expenditures5,959,9965,308,5275,308,5275,308,5275,308,527 Net Expenditures5,959,9965,308,5275,308,5275,308,5275,308,527FINANCE FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services4,353,6803,309,6883,309,6883,309,6883,309,688 Materials and Supplies884,927870,388870,388870,388870,388 Capital Outlay1,0001,0001,0001,0001,000 Total Expenditures5,239,6074,181,0764,181,0764,181,0764,181,076 Program Revenues(10,000)(10,000)(10,000)(10,000)(10,000) Net Expenditures5,229,6074,171,0764,171,0764,171,0764,171,076FIRE SERVICES FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services147,740,067125,399,903128,692,552132,472,105132,472,105 Materials and Supplies17,764,42219,984,21819,008,55721,102,88021,102,880 Capital Outlay100,25095,25095,25095,25095,250 Total Expenditures165,604,739145,479,373147,796,358153,670,235153,670,235 Program Revenues(23,626,930)(23,562,126)(23,562,126)(23,562,126)(23,562,126) Net Expenditures141,977,809121,917,247124,234,232130,108,109130,108,109GENERAL SERVICES FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services13,699,88111,747,33811,747,33811,747,33811,747,338 Materials and Supplies8,237,8347,532,5637,532,5637,532,5637,532,563 Capital Outlay35,00035,00035,00035,00035,000 Total Expenditures21,972,71519,314,90119,314,90119,314,90119,314,901 Program Revenues(674,344)(674,344)(674,344)(674,344)(674,344) Net Expenditures21,298,37118,640,55718,640,55718,640,55718,640,557GRANTS & AGENCIES FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services184,214261,178261,178261,178261,178 Materials and Supplies9,1509,1509,1509,1509,150 Grants and Subsidies43,614,30536,856,42936,856,42936,856,42936,856,429 Transfers Out2,763,33023,372,33031,372,33031,372,33031,372,330 Total Expenditures46,570,99960,499,08768,499,08768,499,08768,499,087 Program Revenues(1,817,500)(1,817,500)(1,817,500)(1,817,500)(1,817,500) Net Expenditures44,753,49958,681,58766,681,58766,681,58766,681,587HCD FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services294,518245,823245,823245,823245,823 Materials and Supplies177,506177,506177,506177,506177,506 Grants and Subsidies4,008,2044,508,2044,508,2044,508,2044,508,204 Total Expenditures4,480,2284,931,5334,931,5334,931,5334,931,533 Net Expenditures4,480,2284,931,5334,931,5334,931,5334,931,533HUMAN RESOURCES FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services4,195,5654,016,8664,016,8664,016,8664,016,866 Materials and Supplies1,334,9351,334,9351,334,9351,334,9351,334,935 Total Expenditures5,530,4995,351,8015,351,8015,351,8015,351,801 Net Expenditures5,530,4995,351,8015,351,8015,351,8015,351,801INFORMATION SERVICES FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services1,677,8891,573,6701,573,6701,573,6701,573,670 Materials and Supplies14,320,07819,635,42817,545,54318,389,85618,389,856 Total Expenditures15,997,96721,209,09819,119,21219,963,52619,963,526 Program Revenues(70,000)(71,400)(72,828)(74,285)(74,285) Net Expenditures15,927,96721,137,69819,046,38419,889,24119,889,241PARKS & NEIGHBORHOODS FIVE YEAR PROJECTIONCategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services29,635,71225,486,31225,486,31225,486,31225,486,312 Materials and Supplies19,269,76419,120,83819,120,83819,120,83819,120,838 Grants and Subsidies819,218819,218819,218819,218819,218 Inventory342,839342,839342,839342,839342,839 Service Charges59,656119,312119,312119,312119,312 Transfers Out357,468350,431350,431350,431350,431 Total Expenditures50,454,83046,179,29446,179,29446,179,29446,179,294 Program Revenues(9,121,832)(9,260,247)(9,260,247)(9,260,247)(9,260,247) Net Expenditures41,332,99836,919,04736,919,04736,919,04736,919,047CategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services217,840,873196,931,001196,931,001196,931,001196,931,001 Materials and Supplies26,820,66539,336,40826,736,40826,736,40826,736,408 Transfers Out4,759,4194,806,9974,771,13700 Total Expenditures249,420,955241,074,406228,438,546223,667,409223,667,409 Program Revenues(3,138,812)(3,138,812)(3,138,812)(3,138,812)(3,138,812) Net Expenditures246,282,143237,935,594225,299,734220,528,597220,528,597CategoryFY 2015AdoptedFY 2016ProjectedFY 2017ProjectedFY 2018ProjectedFY 2019ProjectedPersonnel Services10,405,5568,167,6578,167,6548,167,6548,167,654 Materials and Supplies7,628,8797,424,0717,424,0717,424,0717,424,071 Capital Outlay120,000243,000243,000243,000243,000 Total Expenditures18,154,43515,834,72815,834,72515,834,72515,834,725 Program Revenues(1,889,859)(1,889,859)(1,889,859)(1,889,859)(1,889,859) Net Expenditures16,264,57613,944,86913,944,86613,944,86613,944,866。

China’s monetarypolicy and fiscal policy中国的货币政策和财政政策

中国的货币政策和财政政策在过去的几年里,中国政府一直在追求一个积极财政政策，想通过发行政府债券来重点建设项目融资。

与此同时,健全的货币政策与财政政策已经实施配合。

协调了两个政策,通货紧缩的趋势已得到遏制,同时还加速经济结构调整和经济增长的进一步提升。

中国的GDP在2002年超过10万亿元,这是一个历史性的突破。

近年来,财政收入体制的改革促进了政府收入的稳定增长。

在2001年,它达到1.6万亿元,是1990年的5.6倍。

政府收入的比例从1994年GDP的11%在增长,在早期阶段的改革——到2001年的17%。

政府支出的改革管理也一直取得了重大进展。

尽管有了上述成就,但保持中国经济发展仍面临着挑战。

主要反映在经济放缓的政府收入自2002年年初以来,不良贷款的比例相对较高的金融部门,在农村地区需求疲软和持久的就业压力。

此外,全球经济前景的不确定性已经影响了中国的出口和经济增长。

要解决这些问题,中国政府将通过积极的财政政策和稳健的货币政策继续刺激国内需求,进一步加快经济结构调整和提高经济增长质量和效益。

最近的财政和货币政策主要发展如下。

一、货币政策自2002年年初以来,中国人民银行(PBC)已经采取合理的货币政策,同时促进政策效率，间接政策工具和机制已得到改进。

在2002年9月的一年中,中国的广义货币供应量(M2)和狭义货币供应量(M1)分别增加了16.5%和15.9%。

中国的基础货币稳步增长和金融机构的位置保持了。

在2002年9月底,中央银行的基础货币在3.97万亿元,占每年增长11.1%,加速至3.4倍,较前一年。

平均超额准备金率是4.9%的金融机构,代表一个适当的位置和高流动性。

贷款发放的中国金融机构也迅速发展,改善贷款结构和质量。

在一个比较的基础上,人民币贷款的所有金融机构(包括外国机构)增加了14.2%,加速了2.6是2001年底和2001年3月以来的最高增长。

针对国内外现状,中国人民银行将:1、使用灵活的货币政策来调整货币供应增长和维护合理的适当信贷总量；2、促进改革的利率机制,把利率在供需基金,以及在优化资源配置发挥作用；3、提高激励申请贷款和公司治理的商业银行；4、在完善人民币汇率形成系统的前提下保持人民币汇率稳定。

基于Android的日常理财通APP的设计与实现

信19与电10China Computer&Communication 较件看茨与惑用2020年第22期基于Android的日常理财通APP的设计与实现马自腾严张凌(四川大学锦城学院计算机与软件学院，四川成都611731)摘要：本文设计并实现了一款基于Android系统的理财APP,在满足理财基本需求的基础上，还提供了拼单、聊天、优惠推荐等增值功能.该APP的主要功能有登录注册、收支管理、预算管理、图表统计和个人中心等.技术实现中主要使用了SQLite数据库技术、SHA1加密算法、Retrofit网络框架、Android多线程和AndroidMPChart统计图表等技术.该APP能帮助用户制订消费计划，节省日常理财时间，提升用户的财务管理能力.关键词：理财；Android;Retrofit中图分类号：TP311.52；TP316文献标识码：A文章编号:1003-9767(2020)22-107-03Design and Application of Daily Financial Management APP Based on AndroidMA Ziteng,YAN Zhangling(Department of Computer and Software Engineer,Jincheng College of Sichuan Uni v ers让y,Chengdu Sichuan611731,China)Abstract：This paper designs and implements a wealth management app based on Android system.On the basis of meeting the basic needs of financial management,it also provides value-added functions,such as bill making,chat,preferential recommendation, etc.The main functions of the app are login registration,revenue and expenditure management,budget management,chart statistics and personal center.SQLite database technology,SHA1encryption algorithm,refit network framework,Android multithreading and Android mpchart statistical chart are mainly used in the technical implementation.The app can help users make consumption plans, save daily financial management time,and improve users*financial management ability.Keywords:wealth management;Android;Retrofit1研究背景在生活中，人们有着大量的消费需求，如买菜、吃饭、打车、吃零食等。

审计八大循环业务流程英文版

审计八大循环业务流程英文版The auditing process involves eight major cycles or business processes that form the core of an organization's operations. These cycles include the revenue cycle, expenditure cycle, production cycle, human resource management cycle, financing cycle, investment cycle, information technology cycle, and general and administrative cycle. The revenue cycle focuses on the processes of generating sales and collecting cash from customers. This includes activities such as order entry, credit approval, invoicing, and cash receipts. The expenditure cycle encompasses the activities related to purchasing goods and services. This includes activities such as requisitioning, purchasing, receiving, and paying for goods and services. The production cycle involves the transformation of raw materials into finished goods. This includes activities such as planning, purchasing, production scheduling, and inventory management. The human resource management cycle includes activities related to managing and developing an organization's workforce. This includes activities such as recruitment, training, performance evaluation, and compensation management. The financing cycle focuses on obtaining funds to finance the organization's operations. This includes activities such asobtaining loans, issuing stocks or bonds, and managing cash and investments. The investment cycle encompasses activities related to acquiring and disposing of long-term assets. This includes activities such as capital budgeting, lease versus buy decisions, and asset disposal. The information technology cycle involves managing and protecting the organization's information systems and technology assets. This includes activities related to system development, data security, and IT infrastructure management. Finally, the general and administrative cycle includes activities that support the organization's overall operations. This includes activities such as financial reporting, internal control, and compliance with laws and regulations.审计过程涉及八大主要循环或业务流程，它们构成了一个组织运营的核心。

Syllabus Accounting Information Systems Course Int

• Copying another person's paper, • Copying another person's words or ideas without putting quotation
marks around them or citing them as a source, • Copying entire sentences and paragraphs from a print or electronic
Computer Fluency Requirements
You are expected to have a working knowledge of e-mail and instant messenger; fluency in simple applications of Microsoft Excel, Word, and PowerPoint.You will also learn a flowcharting application early in the semester; this software will be one of the key tools used in your internal control consulting project.
Academic Dishonesty
Academic dishonesty occurs when a student represents someone else's work as his or her own; it includes actions such as, but not limited to:
• Accounting Information Systems, 4e. Wilkinson, Cerullo, Raval, Wong-on-wing, 2002. John Wiley & Sons

revenue 翻译

revenue 翻译
revenue
美[ˈrevənju]
英[ˈrevənjuː]
•收益；营业额；税务署
•收入；税收；岁入
助记提示
1. 出去的东西当然是支出=> expense, 那么返回来的东西理所当然的就是收入了=> revenue.
2. income <===> revenue, 构词成分及原理差不多，含义当然也差不多，很相近。

3. expense <===> revenue.
4. expense <===> income.
5. 由于re-的“back”含义，所以该词多指带有投资出去后然后所得到的回报性的收益。

如(公司、组织或政府的) 收入，国家的税收。

双语例句
1. Tax frauds are dealt with by the Inland Revenue.
税务欺诈由国内税务局负责处理。

2. The Internal Revenue Service sought to disallow the payments.
国内收入署试图驳回这些缴纳款。

3. a shortfall in tax revenue
税收收入不足
4. The Commissioners of Inland Revenue control British national taxes.
国家税收委员管理英国全国的税收.
5. The reckoning up of revenue and expenditure shows a small surplus.
收支相抵,略有剩余.。

关于钱和情感的英语

关于钱和情感的英语Money and emotions are two of the most powerful forces in human life, and they often intersect in complex and significant ways. Here's a lesson plan that explores the relationship between money and emotions through the English language:Vocabulary Focus:1. Finance - The management of money.2. Emotion - A strong feeling such as happiness, anger, or fear.3. Budget - An estimated calculation of revenue and expenditure for a set period of time.4. Investment - The purchase of property or other goods with the expectation of generating income.5. Debt - An amount of money owed.6. Anxiety - A feeling of worry, nervousness, or unease.7. Security - The state of being free from danger or threat.8. Generosity - The quality of being kind and giving.Reading Passage:Money can be a source of great joy or immense stress. It's often said that "money can't buy happiness," but financial stability can certainly alleviate the anxiety that comes from worrying about meeting basic needs. On the other hand, the pursuit of wealth can sometimes lead to greed and a neglect of emotional well-being.The emotional aspect of money is evident in the way people budget and spend. Some individuals may feel a sense of security by having a well-organized budget, while others may experience stress when they are in debt. The act of investing can bring about feelings of anticipation and fear of loss, while generosity often brings a sense of fulfillment and joy.Discussion Questions:1. How do you think money affects relationships among friends and family?2. Can you think of a situation where money was a source of emotional distress? How about a source of joy?3. What are some ways to maintain a healthy emotional relationship with money?4. How do you feel about the saying "money can't buy happiness"? Do you agree or disagree, and why?Grammar Focus:Using conditionals to talk about hypothetical situations related to money and emotions:- Zero Conditional (Real and Present): If you save money, you will feel more secure.- First Conditional (Future Real): If I win the lottery, I will be very happy.- Second Conditional (Unreal or Hypothetical): If I had a million dollars, I would be less stressed.- Third Conditional (Past Unreal): If I had invested in thatcompany, I would be a millionaire now.Role Play Activity:Students will be divided into pairs. One student will play the role of a financial advisor, and the other will be a client seeking advice on managing their money. They must discuss the client's financial situation, emotions related to money, and create a hypothetical budget and investment plan.Homework Assignment:Write a short essay on the topic: "The Emotional Cost of Financial Struggles." Discuss how financial difficulties can impact a person's emotional health and what strategies can be used to cope with these challenges.Conclusion:Understanding the emotional implications of money is crucial for maintaining a balanced life. By learning to manage our finances responsibly and keeping our emotional responses in check, we can strive for a harmonious relationship between our economic and emotional well-being.。

2020美国注册管理会计师(CMA) P2 第五章投资决策(第1讲)

美国注册管理会计师Part 2 投资决策前言•基于企业实现价值增值的战略目标，需要运用资金筹资的有限恰当的评价指标和方法进行正确的投资决策。

（兼顾风险与收益）• 1.理解资本预算（时间长、资金大）的含义，熟悉资本预算过程的步骤；2.掌握资本投资项目的各阶段增量现金流的含义和计算；（评价的基础性数据）3.掌握所得税、折旧对现金流的影响；4.掌握净现值（绝对值）和内部回报率（百分比）的含义和计算，熟悉净现值和内部回报率的决策原则和优缺点；5.掌握（时间角度）回收期和贴现回收期的计算，理解回收期和贴现回收期的决策原则和优缺点；6.理解并能根据具体情况使用资本预算的风险处理方法,理解实物期权的含义。

专题一、资本预算过程•学习要点：•一、资本预算的编制（含义、步骤）；•二、增量现金流的含义和计算（重中之重）；•三、所得税考虑事项（折旧）。

•一、资本预算的编制（一）资本预算的含义1.投资的含义及种类（1）投资的含义投资是企业为获取收益而向一定对象（指向性）投放资金的经济行为。

•关注的重点是投资项目，而不是企业整体•（2）投资的种类•企业经营过程中会进行两种类型的投资：两者在时间和投资内容上的区别。

流动投资（或流动支出）：投资成本在一年内费用化的短期投资活动。

如：人工工资、原材料支出等。

（如原材料-生产成本-库存商品-主营业务成本）资本投资（或资本支出）：当期现金流出，未来有预期收益的长期投资活动。

如：新建或重置设备支出等。

（放长线，钓大鱼）•由此产生两类预算：营运预算（流动预算）：流动资本的投资预算，是对当期营运活动的费用和收入的计划。

（成本最低原则）•资本预算：资本投资的投资预算，为获取长期资产而制定的计划，包括融资手段。

（本节研究内容）• 2.资本预算的类型通常包含以下4种类型：扩张性项目：扩张业务购置新资产。

（从无到有）比如，新建办公大楼重置性项目：替换现存机器设备的部分或整体。

（从旧到新）强制性（合规性）项目：环保、安全等法律要求。

商务中级英语阅读试题

商务中级英语阅读试题2017年商务中级英语阅读试题学而不思则罔，思而不学则殆。

以下是店铺为大家搜索整理的2017年商务中级英语阅读试题，希望对正在关注的您有所帮助!Ⅰ) Comprehension1. What is international trade?2. What are the major motivations for private firm to operate international business?3. What measures do most companies usually adopt to avoid wild swings in the sales and profits?4. Pleas give the four major modes chosen by most companies when entering into international trade.5. Could you find any difference between Direct Investment and Portfolio Investment? If you can, please tell the main reasons.6. What is MNE? What are its synonyms?7. What limits a firm’s sales?Ⅱ) Match each one on the left with its correct meaning on the right1. motivation A. to make continual efforts to gain sth.2. pursue B. the action of obtaining, esp. by efforts of careful attention. “采购，获得”3. mark up C. which by is its nature can not be known by senses, not clear and certain, not real.4. procurement D. the goods (freight) carried by a ship, plane or vehicle.5. intangible E. the amount by which a price is raised.6. cargo F. profit, interest.7. royalty G. the net value of assets or interest, invest.8. equity股本，资产净值H. not needing other things orpeople, taking decisions alone.9. yield 投资收益，回报 I. a share of the profits.10. independent J. need or purpose.1. J2.A3.E4.B5. C6.D7.I8.G9.F 10.HⅢ) Fill in the blanks with the words or expressions given below and if necessary, put the word in the right form.A. orientationB. diversifyC. seek outD. differentiate…fromE. take advantage ofF. undergoG. bring aboutH. correspondI. abandonJ. amount toK. Come afterL. approach1. That factory is trying to B its products to sell in different markets.2. A successful businessman is always skilled in E every possible opportunity.3. Reforming and opening to the world has G great changes in our lives.4. Can you D this kind of operating the others?5. Private firm going in for international business have a profit A6. He I his company and family and went away with all the money.7. The L of winter brings cold weather.8. The manager’s words J a refusal to the proposal.9. Company is always C the best way to gain more while cost less.10. The city has F many changes during the last ten years.11. Direct investment usually K a firm has experience in exporting or importing.12. The goods don’t H to the list of these I ordered.IV) Translate the following terms and phrases into Chinese;1. purchasing power 10.recovery2. sales potentials 11. recession3. mark-up 13. portfolio investment4. domestic markets 12. tangible goods5. finished goods 13. visible exports and imports6. profit margin 14. revenue and expenditure7. market share 15. excess capacity8. trade discrimination9. business cycles 16. licencing agreementsⅤ) Translate the following sentences into Chinese;If the exporting market price exceeds the one at the importing country, a dumping margin exists on that particular sale. Then Under Article VI of GATT( General Agreement on Tariffs and Trade) 1994, and the Anti-Dumping Agreement, WTO Members can impose anti-dumping measures, if, after investigation in accordance with the Agreement, a determination is made (a) that dumping is occurring, (b) that the domestic industry producing the like product in the importing country is suffering material injury, and (c) that there is a causal link between the two. Typically anti-dumping action means charging extra import duty on the particular product from the particular exporting country in order to bring its price closer to the “normal value” or to remove the injury to domestic industry in the importing country.Ⅵ) Translate the following sentences into English;1.国际贸易有助于所有的国家促进经济的发展。

CMA考试P2题库47

CMA考试P2题库471、以下哪项最准确地描述了蒙特卡洛模拟技术?A、可以使⽤假设的近似现⾦流的变量来测试资本投资项⽬B、它是使⽤重复的随机抽样和计算⽅法计算⼀个项⽬最可能的结果C、衡量如果⼀个项⽬的⼀些给定变量从⼀个值变为另⼀个值，其NPV、IRR和其他盈利指标会如何变化D、将现⾦流的时间与他们的风险相分离来衡量⼀个项⽬的成功。

试题解析：模拟可以在⼀个资本投资项⽬被接受之前进⾏测试。

⼀种模拟技术是蒙特卡洛模拟，它使⽤重复的随机抽样和计算⽅法计算⼀个项⽬最可能的结果。

2、以下哪项⼴泛地定义了衡量项⽬的模拟技术?A、可以使⽤假设的近似现⾦流的变量来测试资本投资项⽬B、它是使⽤重复的随机抽样和计算⽅法计算⼀个项⽬最可能的结果C、衡量如果⼀个项⽬的⼀些给定变量从⼀个值变为另⼀个值，其NPV、IRR和其他盈利指标会如何变化D、将现⾦流的时间与他们的风险相分离来衡量⼀个项⽬的成功试题解析：衡量⼀个项⽬成功的模拟⽅法允许使⽤假设的近似现⾦流的变量来测试资本投资项⽬。

3、当使⽤⼀个企业的资本成本作为所有新投资的折现率，以下哪项不是⼀个潜在的问题？A、企业的资本成本不能有效地衡量项⽬的风险B、企业的资本成本有效地衡量了项⽬的风险C、好的低风险项⽬可能被拒绝D、坏的⾼风险项⽬可能被接受试题解析：使⽤企业资本成本可能阻碍资本预算过程分析的有效性。

由于企业的资本成本没有反应某个项⽬的风险⽔平，它有时可能导致不正确的决定，如拒绝好的低风险项⽬或接受坏的⾼风险项⽬。

4、以下哪（⼏）项是实物期权过程的阶段?I. 扩张II. 放弃III. 恢复IV. 延迟V. 适应A、I, II和IIIB、I, II, IV和VC、I, IV和VD、I, II, III, IV和V试题解析：⼀旦项⽬开始，实物期权(或管理期权)允许管理层做出改变，以影响后⾯的现⾦流和/或投资寿命。

实物期权包括以下的阶段：扩张，如果投资项⽬成功的话，可以追加投资；放弃，允许提前终⽌⼀个项⽬的灵活性；推迟，在投资更多前等待和积累经验；适应，⼀个企业有能⼒改变产品和⽣产⽅式以应对市场需求的变化。

审计监督中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)原文:The Legal Framework of Audit SupervisionChinese Legal System & Current Legal Reform. (Jan 1999).The legal system of audit supervision is an important part of Chinese economic law. The Auditing Law was promulgated on 31 August 1994 in order to improveState audit supervision, to maintain the financial and economic order of the State, to promote the building of a corruption-free government, and to safeguard the stable, healthy and continuous development of the national economy. The Auditing Law is composed of general principles, auditing of_ fices and auditors, duties of an auditing office, powers and functions of an auditing office, auditing procedure, legal liability and supplementary principles. This Law explicitly stipulates that the fiscal revenue and expenditure of various departments of the State Council, local people's governments at all levels and their business departments, the financial income and expenditure of State-owned finance organs, enterprises and institutional units, as wellas fiscal revenue and expenditure and financial income and expenditure which should be subject to auditing as stipulated by this Law, shall be subject to audit supervision in accordance with the provisions of this Law.Other than the national auditing system, there are also internal auditing system and social auditing system in China. The former internal auditing system was established by various departments of the State Council, local people's govermnents at all levels, state-owned financial institutions, enterprises and institutions; the latter is the auditing system by which the social independent auditing institutions carry out audit supervision.In order to ensure the authority and effectiveness of the auditing works, according to this Law, people's governments at all levels are required to submit annual audit work reports on budget implementation and other fiscal revenue and expenditure to the people's congress at their respective levels.1. Auditing offices and auditorsThe State Council and local people's governments above county level shall establish auditing administrations. The State Council shall establish an Auditing Administration, under the leadership of the Premier of the State Council, be in charge of all ofthe audit work throughout the country. The auditor-General shall be the administrative leader of the national auditing Administration. Auditing offices of the people's governments of provinces, autonomous regions, municipalities directly under the central government, munic ipalities divided into districts, autonomous prefectures, counties, autonomous counties, cities not divided into districts shall be in charge of the audit work within their respective administrative areas under the respective leadership of governors of provinces, chairmen of autonomous regions, prefecture heads, counties' head or district heads respectively, as well as under the leadershipof audit institutions at the next higher levels.The various levels of the local auditing offices shall be responsible to and report their work to the people's government at the same level and to the auditing office at the next higher level.Audit operations shall be undertaken primarily under the leadership of the auditing offices at the next higher level.An auditing office may, in line with work requirements, send its special auditors to places or departments within its jurisdiction. A special auditor shall, according to the authorisation of his/her auditing office, undertake auditing work in accordance with the law.An auditing office shall exercise independent audit supervision rights in accordance with the law and no other administrative organ, social group or individual shall be permitted to interfere. Auditors exercise their powers of office in accordance with the law and shall receive the protection of the law. In handling audit matters, auditing offices and auditors shall be objective and impersonal, practical and realistic, and honest when performing their official duties, and they shall maintain confidentiality.2. Duties of auditing office scope of auditingThe auditing offices at various levels shall conduct audit supervision over the following items:----The various departments at the equivalent level (including units directly under such departments) and lower level government authorities on financial budget implementation and final financial accounts, as well as the administration and use of non-budgetary funds;---- Assets, liabilities, losses and profits of State-owned financial institutions;----Financial income and expenditure of government institutions;---- Assets, liabilities, losses and profits of State-owned enterprises;---- State-owned enterprises which play an important role in the national economy and the people's livelihood, State-owned enterprises which receive excessive financial allowances or which incur a relatively large amount of losses, and State-owned enterprises designated by the State Council and the local people's government at the equivalent level;---- Enterprises in which State assets comprise a proprietary or prime position;---- Budget implementation and final accounts of State construction projects;---- Financial income and expenditure relating to social welfare funds and financial resources from public donations, as well as other relevant funds which are managed by government departments and the social organisations entrusted by government authorities;---- Other matters which require auditing by auditing offices in accordance with the provisions of other laws and statutory regulations.In addition, the Auditing Administration shall conduct audit supervision of the financial income and expenditure of the Central Bank.3. Specific audit investigationAn auditing office shall have the right to conduct a special audit investigation of relevant local government authorities, departments or units on specific matters relating to State fiscal revenues and expenditures, anaudit investigation result shall be reported to the people's government at the equivalent level and to the superior level auditing office.4. Scope of audit jurisdictionThe scope of audit jurisdiction shall be determined by auditing offices at the various levels in accordance with the jurisdictional framework of the financial affairs or the state asset supervision and management of the unit to be audited.5. Powers of auditing officeAn auditing office shall,----Have the power to compel a unit being audited to submit its fiscal budget or financial income and expenditure plans, budget implementation details, final accounts, final reports, audit report prepared by a public auditing body and other materials relating to fiscal revenue and expenditure or financial income and expenditure, and that Unit shall not be permitted to refuse, delay or make false submission;----Inspect the accounting vouchers, account books, accounting statements and other materials and assets relating to fiscal revenue and expenditure or financial income and expenditure, of the unit being audited, and that unit shall not be permitted to refuse to provide such access;----Investigate the relevant unit or individual involved with respect to matters relating to the audit and shall obtain related testimonial materials. The unit and/or individual involved with matters relating to an audit shall support and assist the auditing office in its work and shall report the situation accurately and provide the auditing office with all relevant testimonial materials;----Make a stay ruling in a case where an act by a unit being audited which is in violation of regulations of the State on fiscal revenue and expenditure or financial income and expenditure and if the stay proves ineffectual, subject to approval by the person in charge of the auditing office at county level or above, the auditing office shall have the power to notify the relevant financial department or competent department to temporarily suspend access to relevant funds directly relating to the act which is in violation of those regulations of the State. In the event of the aforesaid fund already having been allocated, that fund shall be temporarily suspended from use;----If it is deemed by an auditing office that the rules of the superior level competent department concerning fiscal revenue and expenditure or financial income and expenditure implemented by the unit being audited are in conflict with the provisions of laws and statutory regulations, the auditing office shall request the competent department to make correction; if such correction is not made by the competent department, the auditing office shall request the authority with power to handle the matter in accordance with the law;----Circulate a notice of an audit result to the relevant government departments or may make a public announcement of an audit result.6. Audit procedureAn auditing office shall form an auditing group on the basis of the matter for audit, clarified according to theaudit project plan, and shall send an audit notice to the unit to be audited three days prior to the commencement of the audit.A unit being audited shall co-operate with the work of the auditing office and shall provide necessary convenience to facilitate the work of the auditing office.An auditor shall conduct an audit Based on means such as inspection of accounting vouchers, account books and accounting statements, consultation of documents and information relating to the matter for audit, examination of cash, goods and marketable securities, and investigation of related units and individuals and the acquisition of testimonial material.When investigating related units and individuals, an auditor shall produce employment credentials and a copy of the audit notice.After an auditing group has concluded an audit, an audit report shall be presented to the auditing office. The opinion of the unit being audited shall be sought regarding the audit report before submission of the auditreport to the auditing office. The unitbeing audited shall submit a written response to the auditing group or to the auditing office within ten days of receiving the audit report.After an auditing office has examined and approved an audit report and made conclusions concerning theaudit, an audit opinion shall be provided; in a case where an act in violation of State regulations concerning fiscal revenue and expenditure or financial income and expenditure which needs to be handled or penalised in accordance with the law, the audit decision shall be made within the scope of statutory powers, or the handling and penalty decision shall be provided by the relevant competent authority. Within thirty days of receiving an audit report,an audit office shall deliver an audit opinion and audit decision to the unit which has been audited and relevant units. An audit decision shall take effect from the date on which it is delivered.译文:审计监督的法律框架审计监督的法律体系是中国经济法的重要组成部分。

PR Electrical 电子产品 - 基本原理 - 通用旋转操作器 238说明书

PRElectrical · Principle of Function ·Universal Rotary ActuatorsModular RoboticsModular·Standardized interfaces for mechatronics and control for rapid and simple assembly without complicated designs·Cube geometry with diverse possibilities for creating individual solutions from the modular system Integrated·The control and power electronics are fully integrated in the modules for minimal space requirements and interfering contours ·Single-cable technology combines data transmission and the power supply for minimal assembly and start-up costs Intelligent·Integrated high-end microcontroller for rapid data processing ·Decentralized control system for digital signal processing ·Universal communication interfaces for rapid incorporation in e xisting servo-controlled conceptsYour advantages and benefitsThe modules of the PowerCube series provide the basis for flexible c ombinatorics in automation. Complex systems and multiple-axis robot structures with several degrees of freedom can be achieved with mini-mum time and expenditure spent on design and programming.Module overviewThe innovative technology of the PowerCube modules already forms the basis of numerous applications in the fields of measuring and testing systems, laboratory automation, service robotics and flexible robot t echnology.PGServo-electric2-Finger Parallel Gripper PRServo-electric Rotary Actuators PWServo-electricRotary Pan Tilt ActuatorsPSMServo-motors with integrated position control PDUServo-positioning motor with precision gearsPLSServo-electric Linear Axes withball-and-screw spindle drivePRUniversal Rotary ActuatorsMethod of actuationThe PowerCube modules work completely independently. The master control system is only required for generating the sequential program and sending it step by step to the connected modules. Therefore, only the current sequential command is ever stored in the modules, and the subsequent command is stored in the buffer. The current, rotational speed and positioning are controlled in the module itself. Likewise, functions such as t emperature and limit monitoring are performed in the module itself. Real-time capability is not absolutely essential for the master control or bus system.Control version AB C Hardware Control with SPC (S7)Control with PC Control with PC Interface Profibus DPCAN bus / RS-232CANopenSoftwareWindows operating system LINUX operating system Development platformsPowerCube (LabView, Diadem)standard software PowerCube on request on request on request (gsd file, programming examples)standard software (e.g. Eckelmann CNC 55)Included with the “PowerCube Standard Software“ CD-ROM (ID 0307700): Assembly and operating manual with manufacturer’s declaration, quick-step software, demo and d iagnosticprogram plus various driver files.1234567889ᕃ24 VDC / 48 VDC power supply provided by the customerᕄControl system provided by the customer (see control versions A, B and C)ᕅPAE 130 TB terminal block for connecting the voltage supply, the communication and the hybrid cable ᕆPDU servo-motorᕇLinear axis with PLS ball-and-screw spindle drive and PSM servo-motorᕈHybrid cable (single-cable technology) for connecting the PowerCube modules (voltage supply and communication)ᕉPW Servo-electric Rotary Pan Tilt Actuator ᕊPG Servo-electric 2-Finger Parallel Gripper ᕋPR Servo-electric Rotary ActuatorPRL· Universal Rotary ActuatorsSizes 60 .. 120Weight1.0 kg .. 3.6 kg Torque4.5 Nm .. 216 Nm Axial force 120 N .. 800 N Bending moment 20 Nm .. 320 NmApplication exampleMobile platform with autonomous loading and unloading possibility for workpiece transportation3-Finger Electric Gripping HandLWA 3 Light-weight Arm consists of 7 PRL modulesPRLElectrical · Rotary Actuators ·Universal Rotary ActuatorsHollow shaft for media feed-throughfor minimizing interfering contours and break of cable High torques at smallest space requirements for short cyclesAbsolute position encoder without additional set-up Magnetic brakefor save hold in case of power outageFully integrated control and power electronics for creating a decentralized control systemVersatile actuation optionsfor simple integration in existing servo-controlled concepts via P rofibus DP, CAN bus or RS-232Standard connecting elements and uniform control conceptfor extensive combinatorics with other PowerCube modules (see explanation of the PowerCube system)Single-cable technology for data transmission and power supply (plug & play)for low assembly and start-up costsServo-electric rotary actuator with > 360° rotating angleUniversal Rotary ActuatorArea of applicationFor universal use in clean to slightly dirty environments as handling or positioning system components; for workpiece or sensor p ositioning in measuring and testing applications; as extension axes and axes for industrial and service robots and in machining centers.Your advantages and benefitsGeneral information on the seriesWorking principlewith Harmonic Drive ®gear driven by a brushless DC servo-motor Housing materialAluminum alloy, hard-anodizedActuationservo-electric, with brushless servo-motor and incremental encoder for position and speed control Warranty 24 monthsScope of delivery“PowerCube Standard Software“ CD-ROM, containing assembly and operating m anual with manufacturer’s declaration, quick-step software, demo and diagnostic program and various driver files (see explanation of PowerCube system).Other information · 2 digital EIA 24 VDCPRL· Universal Rotary ActuatorsComplete performance and control electronicsIntegrated brake Brushless servo-motor Harmonic Drive ®gearThe rotary actuator is equipped with a Harmonic Drive ®precision gear, which is d riven directly by a brushless DC servo-motor.Function descriptionThe PRL rotary actuator is electrically actuated by the fully integrated control andpower electronics. In this way, the module does not require any additional external control units.A varied range of interfaces, such as Profibus DP, CAN-Bus or RS-232 are available as methods of communication. This enables you to create industrial bus networks, and ensures easy integration in control systems. You can make use of our hybrid cables for conveying the supply voltage and for communication.If you wish to create combined systems (e.g. a rotary gripping module), various other modules from our PowerCube series are at your disposal.Electrical actuationSectional diagramPRLUniversal Rotary ActuatorsRepeat accuracyRepeat accuracy is defined as the spread of the limit position after 100 consecutive swiveling cycles.Position of driveThe position of the motor shaft is always shown in the drawing in the zero position (0°). From here, it can be rotated clockwise and anti-clockwise.The turning range may exceed 360° several times, depending on the type of application. After switch on the module reports its position as an absolute value (last position before switch off).Swiveling timeSwiveling times are purely the times of the output cube to rotate from rest position to rest position. Relay switching times or SPC reaction times are not included in the above times and must be taken into consideration when determining cycle times.Load-dependent rest periods may have to be included in the cycle time.General information on the seriesElectrical accessories PAE terminal blockPAM standardc onnecting elementsAccessoriesHybrid cableFor the exact size of the required accessories, availability of this size and the designation and ID, please refer to the additional views at the end of the size in question. You will find more detailed information on our accessory range in the …Accessories“ catalog section.PRL 80· Universal Rotary ActuatorsThe peak torques act as a temporary drive reserve on acceleration and braking. *Higher accuracy on requestTechnical data Moment loadMoments and forces may occur simultaneously.Description PRL 80-552ID0306915 Mechanical operating dataNominal torque[Nm]20.7 Peak torque[Nm]41.4 Rotating angle (>)[°]360.0 IP class65 Weight[kg] 1.2 Swiveling time (90°) with mean attached load[s] 4.25 Min. ambient temperature[°C] 5.0 Max. ambient temperature[°C]55.0 Repeat accuracy*[°]0.02 Max. angular velocity[°/s]25.0 Max. acceleration[°/s2]100.0 Gear ratio552:1 Electrical operating dataNominal voltage[VDC]24.0 Nominal power current[A] 3.0 Max. current[A] 6.0 Resolution[arcsec] 1.0 Control electronicsIntegrated electronics Yes Voltage supply[VDC]24.0 Nominal power current[A]0.5 Sensor systemInterfaces RS-232; Profibus-DP; CAN-Bus-PRL 80Universal Rotary Actuatorsᕃ24 VDC voltage supply provided by customer ᕄControl (SPC, etc.) provided by customerᕅPAE 130 TB terminal block for connecting the voltage supply, the communication and thehybrid cableᕆHybrid cable for connecting the PowerCube modulesMain viewsThe drawing shows the rotary actuator with damp-proof cap in the basic version with closed jaws, the dimensions do not include the options described below.1234ᕎᕞThrough-boreᕑᕠElectronics connectionActuationDescriptionID Terminal block PAE 130 TB 0307725PowerCube Communication cable0307759PowerCube Hybrid cable, straight (per meter)9941120You can find further cables in the “Accessories“ catalog section.Interconnecting cable。

increase revenue and reduce expenditure 英文缩写

increase revenue and reduceexpenditure 英文缩写Increase Revenue and Reduce Expenditure: A Comprehensive Approach to Sustainable Business GrowthIn today's highly competitive and dynamic business landscape, the ability to effectively manage revenue and expenditure is crucial for the long-term success and sustainability of any organization. As the age-old adage goes, "revenue is vanity, profit is sanity, and cash is king," it is imperative for businesses to strike a delicate balance between increasing their revenue streams and reducing their operational costs. This article will explore a comprehensive approach to achieving this balance, focusing on strategies and techniques that can help businesses thrive in the face of ever-changing market conditions.Increasing Revenue: Unlocking New Opportunities1. Diversify Product and Service Offerings: One of the most effective ways to increase revenue is to diversify the range of products and services offered by the business. By expanding into new marketsegments or introducing complementary offerings, companies can tap into untapped sources of revenue and reduce their reliance on a single revenue stream.2. Leverage Digital Transformation: The digital age has ushered in a wealth of opportunities for businesses to reach new customers and enhance their revenue-generating capabilities. Investing in digital technologies, such as e-commerce platforms, online marketing, and data analytics, can help organizations better understand their target audience, personalize their offerings, and optimize their sales and marketing efforts.3. Enhance Customer Engagement and Loyalty: Retaining existing customers and fostering strong relationships with them is a crucial component of revenue growth. By implementing strategies that enhance customer engagement, such as loyalty programs, personalized communication, and exceptional customer service, businesses can increase the lifetime value of their customers and encourage repeat business.4. Explore New Geographic Markets: Expanding into new geographic markets can open up a wealth of revenue-generating opportunities. By conducting thorough market research, understanding local regulations and customs, and adapting their offerings to meet the unique needs of different regions, businesses can tap into untappedsources of revenue and diversify their customer base.5. Optimize Pricing Strategies: Effective pricing strategies can have a significant impact on revenue generation. By analyzing market trends, customer preferences, and the competitive landscape, businesses can adjust their pricing to maximize profitability while remaining competitive.Reducing Expenditure: Streamlining Operations for Cost Savings1. Implement Lean Management Practices: Lean management principles, such as process optimization, waste reduction, and continuous improvement, can help businesses streamline their operations and reduce unnecessary expenditure. By identifying and eliminating inefficiencies, companies can improve their productivity, increase their agility, and enhance their overall competitiveness.2. Leverage Technology and Automation: Advancements in technology have made it possible for businesses to automate a wide range of tasks and processes, thereby reducing labor costs and improving efficiency. From automating administrative tasks to implementing intelligent process automation, companies can optimize their operations and free up resources for more strategic initiatives.3. Optimize Supplier Relationships: Maintaining strong and mutually beneficial relationships with suppliers can be a powerful tool in reducing expenditure. By negotiating better terms, consolidating purchases, and exploring alternative sourcing options, businesses can lower their material and procurement costs.4. Implement Cost-Effective Workforce Management: Effective workforce management is essential for controlling labor costs. Strategies such as workforce planning, flexible scheduling, and remote work options can help businesses optimize their staffing levels, reduce overhead, and improve employee productivity.5. Renegotiate Contracts and Lease Agreements: Regularly reviewing and renegotiating contracts and lease agreements can lead to significant cost savings. By leveraging their bargaining power and exploring alternative options, businesses can reduce their fixed and variable costs, freeing up resources for investment in growth initiatives.Integrating Revenue Increase and Expenditure Reduction StrategiesTo achieve sustainable business growth, it is crucial for organizations to adopt a holistic approach that integrates strategies for increasing revenue and reducing expenditure. By implementing a comprehensive plan that addresses both aspects, businesses canmaximize their profitability, enhance their competitive edge, and position themselves for long-term success.Key to this integrated approach is the ability to align revenue-generating initiatives with cost-saving measures. For example, investing in digital transformation can not only drive revenue growth through enhanced customer engagement and new revenue streams but also reduce expenditure through process automation and improved operational efficiency.Furthermore, the successful implementation of these strategies requires a data-driven, agile, and collaborative approach. Businesses should continuously monitor and analyze key performance indicators, adapt their strategies based on market changes, and foster a culture of innovation and cost-consciousness throughout the organization.In conclusion, the ability to increase revenue and reduce expenditure is a critical component of sustainable business growth. By adopting a comprehensive approach that leverages a diverse range of strategies and techniques, organizations can navigate the complex business landscape, enhance their profitability, and position themselves for long-term success. As the business world continues to evolve, the mastery of this delicate balance will be a defining factor in the success of organizations across all industries.。

管理经济学英文版·原书第9版-知识点总结

管理经济学精简版第1章管理者利润与市场1.1管理经济和经济学理论1.2经济利润的度量和最大化——使用资源的经济成本（1）机会成本：企业所有者由于使用资源生产产品和服务而放弃的收益。

机会成本包括显性机会成本和隐性机会成本。

（2）市场（供应）资源：资源为他人所有，企业通过雇佣、租借或者租赁形式获得。

（3）自有资源：企业自有并使用的资源。

最重要的是所有者投入企业的资金、时间和企业劳动者投入的劳动服务三种以及所有企业拥有和使用的土地、建筑物或者设备资产。

（4）总成本：市场提供的资源和自有资源的机会成本之和。

（5）显性成本：为获得市场提供的资源所支付的货币。

（6）隐性成本：使用自有资源的非货币成本。

三个重要的隐性成本：①所有者向企业提供现金的机会成本，即权益资本；②使用企业所有的土地或者资金的机会成本；③所有者管理企业或者为企业付出的其他投入的机会成本。

（7）权益成本：所有者向企业提供的现金的机会成本。

总结：使用资源的机会成本是企业使用这些资源所放弃的收益。

机会成本可以是显性成本或者隐性成本。

显性成本是使用市场提供的资源的成本，隐性成本是使用所也者提供的资源的成本，是在企业生产过程中，使用企业拥有的资源所放弃的最大收益。

总经济成本是显性成本和隐性成本之和。

——经济利润与会计利润（1）经济利润（2）会计利润总结：经济利润=总收益——总经济成本=总收益——显性成本——隐性成本会计利润=总收益——显性成本（会计利润没有从总收益中扣减使用所有者资源的隐性成本）由于企业所也这必须担负企业使用所有资源的成本，企业所有者的目标是获得最大的经济利润而不是会计利润。

——企业价值最大化（1）企业的价值：它所能卖出的价格，就是将来企业预期能够挣得的经济利润的现值。

企业的价值=()()()()∑=+=++⋯⋯++++TT1t ttT221r 1r 1r 1r 1πππππt 是t 预期的经济利润，t r 是风险调整贴现率，T 是企业存在的年数。

小议汉译英中的增词法汉译英之增词

小议汉译英中的增词法汉译英之增词在汉译英的过程中，有时为了使译文清楚明了，须加词或减词；有时还需要改变原文的词面意义，采用别的说法才能符合译入语的习惯用法。

为了使译文忠实地表达原文的含意，并让译文符合译入语的习惯表达法，在翻译时我们必须增补或减少一些词语。

所谓增词，不单是说译文比原文多了几个词，而主要是指用增加词来补充或阐明原文的意思或满足英语本身的需要而言。

增词一般是根据以下两种需要进行。

一、由于英语结构和上下文的需要（一）增补代词或名词由于汉语里无主语句较多，译成英语时就必须补足主语。

例如：1.从他的演说中，可以看出，他赞成什么，反对什么；喜欢什么，痛恨什么。

People might see from his speech what he is for and what he is against，what he likes and what he bitterly hates．(如不加用“people”一词就不符合英语的习惯用法)2.不少大学毕业生响应政府的号召到西藏和边疆地区参加工作。

Quite a number of college graduates responded to the call of our government to work in Tibet and some frontier areas．3.美国的中小学生每天上学都要带上午餐盒。

The American elementary and secondary school children take their lunch boxes to school every day．4.请原谅，打断一下你们热烈的讨论。

Excuse me for my interruption of your heated discussion．在2、3两例的英译文中所增补的物主代词our、their和例4中增补的宾语me是汉语中没有的，而在英语里则必不可少。