wealth,cash and profit
财务管理常用术语(英汉对照)
Business cycle (of a firm) (1) 经营周期 从权益资本，筹集新债务，和 通过资产收购来增长业务的一系列事件，这 样，又开始一个新的周期。
Business risk (1,5,10,11) 经营风险 经济风险 和营业风险的累积影响，来源于公司不可能 知道目前投资和营业活动 /决策的确定结果。
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公经理人员财务管理—创造价值的过程
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作为发行证券公司的代理人尽最大努力销售 证券的一种证券分销方式。 Beta (coefficient) (10) ß系数 基于一种私人股 票的回报率变化相对于股票市场指数回报率 变化的敏感性的风险测量工具。与系统风 险，市场风险，不可分散风险，和相对风险 同义。 Bid-ask spread (13) 买卖价差 买价与卖价之间 的差额。 Bid price (13) 买价 市场交易者愿意购买的价 格。 Bidder (12) 投标商 在收购中，想购买另一家 公司全部或部分股份的公司。 Bond (9) 债券 说明债权人与发行公司之间关系和 规定资金借入和偿还的条件和条款的一种负 债证券。 Bond market (9) 债券市场 发行和交易债券的 市场。 Bond rating (9) 债券等级评定 由代理机构 (例 如标准普尔和莫迪投资服务公司 )评定的等 级以提供一种债券信用风险的估计。 Bond value (9) 债券价值 债券预期现金流序列 以与现金流序列的风险相联系的贴现率折 现的现值。 Bond value of a convertible bond (9)可转换债 券的债券价值 如果可转换债券没有转换选择权 的价值。 Bonding costs (11) 债券发行成本 贷款人对管 理灵活性设置限制性条款导致的成本 (由股 东承担 )。 Book value of asset (2) 资产的账面价值 资产 在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价 值 Book value multiple (12) 账面价值乘数 股价 除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人 不拥有证券，代表第三方 进行证券交易的个人或机构。 Business assets (5) 营业资产 营运资本需求 加净固定资产。
关于财务管理的英文单词
记帐:Bookkeeping Service对帐:Auditing Service联行:Associated Banks Service 或Affiliated Banks Service(我还是不明白这与5有何区别,但Associated和Affiliated不是动词原形,是形容词)代理业务: Agency Service银行卡接柜:Inter-Bank Bankcard Business Service现金审批:Cash Approval Service开销户: Account Opening/Closing Service开户的标牌还可以用:New Account/New Clientbig macs, big/large-cap stock, mega-issue 大盘股offering, list 上市bourse 证交所Shanghai Exchange 上海证交所pension fund 养老基金share 股票valuation 股价underwriter 保险商government bond 政府债券saving account 储蓄账户equity market 股市shareholder 股东delist 摘牌inventory 存货traded company, trading enterprise 上市公司market fundamentalist 市场经济基本规则damage-control machinery 安全顾问efficient market 有效市场opportunistic practice 投机行为entrepreneur 企业家cook the book 做假账regulatory system 监管体系portfolio 投资组合money-market 短期资本市场capital-market 长期资本市场volatility 波动diversification 多元化real estate 房地产option 期权call option 看涨期权put option 看跌期权merger 并购arbitrage 套利Securities and Exchange Commission 〈美〉证券交易委员会dollar standard 美元本位制budget 预算deficit 赤字bad debt 坏账macroeconomic 宏观经济fiscal stimulus 财政刺激a store of value 保值transaction currency 结算货币forward exchange 期货交易intervention currency 干预货币Treasury bond 财政部公债pickup in price 物价上涨Federal Reserve 美联储inflation 通货膨胀deflation 通货紧缩tighter credit 紧缩信贷monetary policy 货币政策foreign exchange 外汇spot transaction 即期交易forward transaction 远期交易quote 报价常见银行英语词汇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 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self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间(Consumer Price Index) 消费者物价指数business 企业商业业务financial risk 财务风险sole proprietorship 私人业主制企业partnership 合伙制企业limited partner 有限责任合伙人general partner 一般合伙人separation of ownership and control 所有权与经营权分离claim 要求主张要求权management buyout 管理层收购tender offer 要约收购financial standards 财务准则initial public offering 首次公开发行股票private corporation 私募公司未上市公司closely held corporation 控股公司board of directors 董事会executove director 执行董事non- executove director 非执行董事chairperson 主席controller 主计长treasurer 司库revenue 收入profit 利润earnings per share 每股盈余return 回报market share 市场份额social good 社会福利financial distress 财务困境stakeholder theory 利益相关者理论value (wealth) maximization 价值（财富）最大化common stockholder 普通股股东preferred stockholder 优先股股东debt holder 债权人well-being 福利diversity 多样化going concern 持续的agency problem 代理问题free-riding problem 搭便车问题information asymmetry 信息不对称retail investor 散户投资者institutional investor 机构投资者agency relationship 代理关系net present value 净现值creative accounting 创造性会计stock option 股票期权agency cost 代理成本bonding cost 契约成本monitoring costs 监督成本takeover 接管corporate annual reports 公司年报balance sheet 资产负债表income statement 利润表statement of cash flows 现金流量表statement of retained earnings 留存收益表fair market value 公允市场价值marketable securities 油价证券check 支票money order 拨款但、汇款单withdrawal 提款accounts receivable 应收账款credit sale 赊销inventory 存货property,plant,and equipment 土地、厂房与设备depreciation 折旧accumulated depreciation 累计折旧liability 负债current liability 流动负债long-term liability 长期负债accounts payout 应付账款note payout 应付票据accrued espense 应计费用deferred tax 递延税款preferred stock 优先股common stock 普通股book value 账面价值capital surplus 资本盈余accumulated retained earnings 累计留存收益hybrid 混合金融工具treasury stock 库藏股historic cost 历史成本current market value 现行市场价值real estate 房地产outstanding 发行在外的a profit and loss statement 损益表net income 净利润operating income 经营收益earnings per share 每股收益simple capital structure 简单资本结构dilutive 冲减每股收益的basic earnings per share 基本每股收益complex capital structures 复杂的每股收益diluted earnings per share 稀释的每股收益convertible securities 可转换证券warrant 认股权证accrual accounting 应计制会计amortization 摊销accelerated methods 加速折旧法straight-line depreciation 直线折旧法statement of changes in shareholders’equity 股东权益变动表source of cash 现金来源use of cash 现金运用operating cash flows 经营现金流cash flow from operations 经营活动现金流direct method 直接法indirect method 间接法bottom-up approach 倒推法investing cash flows 投资现金流cash flow from investing 投资活动现金流joint venture 合资企业affiliate 分支机构financing cash flows 筹资现金流cash flows from financing 筹资活动现金流time value of money 货币时间价值simple interest 单利debt instrument 债务工具annuity 年金future value 终至present value 现值compound interest 复利compounding 复利计算pricipal 本金mortgage 抵押credit card 信用卡terminal value 终值discounting 折现计算discount rate 折现率opportunity cost 机会成本required rate of return 要求的报酬率cost of capital 资本成本ordinary annuity普通年金annuity due 先付年金financial ratio 财务比率deferred annuity 递延年金restrictive covenants 限制性条款perpetuity 永续年金bond indenture 债券契约face value 面值financial analyst 财务分析师coupon rate 息票利率liquidity ratio 流动性比率nominal interest rate 名义利率current ratio 流动比率effective interest rate 有效利率window dressing 账面粉饰going-concern value 持续经营价值marketable securities 短期证券liquidation value 清算价值quick ratio 速动比率book value 账面价值cash ratio 现金比率marker value 市场价值debt management ratios 债务管理比率intrinsic value 内在价值debt ratio 债务比率mispricing 给……错定价格debt-to-equity ratio 债务与权益比率valuation approach 估价方法equity multiplier 权益乘discounted cash flow valuation 折现现金流量模型long-term ratio 长期比率undervaluation 低估debt-to-total-capital 债务与全部资本比率overvaluation 高估leverage ratios 杠杆比率option-pricing model 期权定价模型interest coverage ratio 利息保障比率contingent claim valuation 或有要求权估价earnings before interest and taxes 息税前利润promissory note 本票cash flow coverage ratio 现金流量保障比率contractual provision 契约条款asset management ratios 资产管理比率par value 票面价值accounts receivable turnover ratio 应收账款周转率maturity value 到期价值inventory turnover ratio 存货周转率coupon 息票利息inventory processing period 存货周转期coupon payment 息票利息支付accounts payable turnover ratio 应付账款周转率coupon interest rate 息票利率cash conversion cycle 现金周转期maturity 到期日asset turnover ratio 资产周转率term to maturity 到期时间profitability ratio 盈利比率call provision赎回条款gross profit margin 毛利润call price 赎回价格operating profit margin 经营利润sinking fund provision 偿债基金条款net profit margin 净利润conversion right 转换权return on asset 资产收益率put provision 卖出条款return on total equity ratio 全部权益报酬率indenture 债务契约return on common equity 普通权益报酬率covenant 条款market-to-book value ratio 市场价值与账面价值比率trustee 托管人market value ratios 市场价值比率protective covenant 保护性条款dividend yield 股利收益率negative covenant 消极条款dividend payout 股利支付率positive covenant 积极条款financial statement财务报表secured deht担保借款profitability 盈利能力unsecured deht信用借款viability 生存能力creditworthiness 信誉solvency 偿付能力collateral 抵押品collateral trust bonds 抵押信托契约debenture 信用债券bond rating 债券评级current yield 现行收益yield to maturity 到期收益率default risk 违约风险interest rate risk 利息率风险authorized shares 授权股outstanding shares 发行股treasury share 库藏股repurchase 回购right to proxy 代理权right to vote 投票权independent auditor 独立审计师straight or majority voting 多数投票制cumulative voting 积累投票制liquidation 清算right to transfer ownership 所有权转移权preemptive right 优先认股权dividend discount model 股利折现模型capital asset pricing model 资本资产定价模型constant growth model 固定增长率模型growth perpetuity 增长年金mortgage bonds 抵押债券。
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STATEMENTAggregate income statement合并损益表Operating Results经营业绩FINANCIAL HIGHLIGHTS财务摘要Gross revenues总收入/毛收入Net revenues 销售收入/净收入Sales销售额Turnover营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit营业利润Operating margin营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments出售投资前利润Operating expenses:营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses销售费用Cost of revenues营业成本Selling Cost销售成本Sales and marketing expenses Selling and marketing expenses销售费用、或销售及市场推广费用Selling and distribution costs营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities营业利润/经营活动之利润Finance costs财务费用/财务成本Financial result财务费用Finance income财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds可換股債券衍生工具之損失Equity loss of affiliates子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes税前利润Profit before tax税前利润Income taxes 所得税taxes税项Current Income tax当期所得税Deferred Income tax递延所得税Interest income利息收入Interest income net利息收入净额Profit for the period本期利润Ordinary income普通所得、普通收益、通常收入Comprehensive income综合收益、全面收益Net income 净利润Net loss净损失Net Margin净利率Income from continuing operations持续经营收益或连续经营部门营业收益Income from discontinued operations非持续经营收益或停业部门经营收益extraordinary gain and loss特别损益、非常损益Gain on trading securities交易证券收益Net Profit attributable to Equity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets处分资产溢价收入Loss on disposal of assets处分资产损失Asset impairments 资产减值Gain on sale of assets出售资产利得Intersegment eliminations公司内部冲销Dividends股息/股利/分红Deferred dividends延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS稀释每股收益Basic EPS基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost历史成本Capital expenditures资本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation权益报酬Weighted average number of shares outstanding加权平均流通股treasury shares库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share, attributable to equity holders of the Parent归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得（收益）Loss on disposition of discontinued operations非持续经营业务处置损失participation in profit 分红profit participation capital资本红利、资本分红profit sharing分红Employee Profit Sharing员工分红（红利）Dividends to shareholders股东分红（红利）Average basic common shares outstanding普通股基本平均数Average diluted common shares outstanding普通股稀释平均数Securities litigation expenses, net证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit)股东回报率/股本收益率(回报率)净资产收益率Equit ratio产权比率Current ration (times)流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost)净借债费用OI(Operating Income)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(Common Stock Equity)普通股权益SPREAD差价RE(Residual Earning)剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets非流动资产Interests in subsidiaries附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets金融资产Pledged deposits 银行保证金 /抵押存款Trade accounts receivable应收账款Trade and bills receivables应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets有形资产Intangible assets无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets固定资产Plant Assets厂房资产Lease prepayments预付租金Intangible assets无形资产Deferred tax assets 递延税/递延税项资产Total assets资产合计Liabilities负债Current liabilities流动负债Short-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts and bills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款Total current liabilities流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities长期银行借款，减一年内到期的长期银行贷款Deferred income递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债Total liabilities负债合计Commitments and contingencies资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome累积其他综合所得Treasury shares库存股票Total shareholders’ equity股东权益合计Equity股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity股东权益、所有者权益Total liabilities and shareholders’ equity负债和股东权益合计Capital and reserves attributable to the Company’s equity holders本公司权益持有人应占资本及储备Issued capital已发行股本Share capital股本Reserves储备Cash reserves现金储备Inerim dividend中期股息Proposed dividend拟派股息Proposed special dividend拟派末期股息Proposed special dividend拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders’ fund股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities经营活动产生/（使用）的现金Free cash flow自由现金流Cash flow from investing activities投资活动产生的现金流Net cash used in investing activities投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment处置固定资产所得Government grants received 政府补助Equity in the income of investees采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock股本发行所得Net cash provided by financing activities筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额欢迎您的下载，资料仅供参考！致力为企业和个人提供合同协议，策划案计划书，学习资料等等打造全网一站式需求。
英文财务季度分析报告(3篇)
第1篇Executive SummaryThis report provides a comprehensive analysis of the financial performance of [Company Name] for the quarter ending [Date]. The analysis covers key financial metrics, revenue trends, cost analysis, and profitability. The report aims to assess the company’s financial health, identify areas of strength and weakness, and provide insights for future strategic decisions.1. Introduction[Company Name] is a [brief description of the company’s industry and main products/services]. The company operates in a highly competitive market and has been striving to maintain its market share and profitability. This report aims to evaluate the company’s financial performance over the past quarter and provide recommendations for improvement.2. Financial Highlights2.1 RevenueThe total revenue for the quarter ending [Date] was [Amount], representing a [percentage] increase/decrease from the previous quarter and a [percentage] increase/decrease from the same quarter last year. The revenue growth can be attributed to [key factors contributing to revenue growth, such as new product launches, market expansion, or increased sales in existing markets].2.2 ProfitabilityThe net income for the quarter was [Amount], resulting in a net margin of [percentage]. This represents a [percentage] increase/decrease from the previous quarter and a [percentage] increase/decrease from the same quarter last year. The improved profitability can be attributed to [key factors contributing to increased profitability, such as cost reduction measures, improved operational efficiency, or higher sales margins].2.3 Operating ExpensesOperating expenses for the quarter were [Amount], which represents a [percentage] increase/decrease from the previous quarter. The main contributors to the increase/decrease in operating expenses were [mention specific expenses, such as marketing, research and development, or administrative costs].2.4 Cash FlowThe company’s cash flow from operations was [Amount], indicating a [percentage] increase/decrease from the previous quarter. Theincrease/decrease in cash flow can be attributed to [key factors, such as improved collections from customers, reduced accounts payable, or increased sales].3. Revenue Analysis3.1 Product/Service Line AnalysisThe revenue breakdown by product/service line is as follows:- Product/Service Line A: [Percentage of total revenue] with revenue of [Amount]- Product/Service Line B: [Percentage of total revenue] with revenue of [Amount]- Product/Service Line C: [Percentage of total revenue] with revenue of [Amount]The highest-growth product/service line was [Product/Service Line A], which saw a [percentage] increase in revenue. This growth can be attributed to [factors contributing to the growth, such as new market segments, product enhancements, or increased marketing efforts].3.2 Geographic AnalysisThe revenue breakdown by geographic region is as follows:- Region A: [Percentage of total revenue] with revenue of [Amount]- Region B: [Percentage of total revenue] with revenue of [Amount]- Region C: [Percentage of total revenue] with revenue of [Amount]Region A was the highest contributor to revenue, accounting for [percentage] of the total. The growth in this region can be attributedto [factors contributing to the growth, such as successful market entry, increased demand, or local economic growth].4. Cost Analysis4.1 Cost of Goods Sold (COGS)The COGS for the quarter was [Amount], representing [percentage] oftotal revenue. The main drivers of COGS were [mention specific cost components, such as raw materials, labor, or manufacturing overhead]. The cost of goods sold increased by [percentage] from the previous quarter, primarily due to [factors contributing to the increase, such as price increases for raw materials or increased production volumes].4.2 Selling, General, and Administrative (SG&A) ExpensesSG&A expenses for the quarter were [Amount], which represents [percentage] of total revenue. The main components of SG&A expenses were [mention specific expense categories, such as salaries, marketing, or administrative costs]. The increase/decrease in SG&A expenses can be attributed to [factors contributing to the change, such as changes in staffing levels, marketing campaigns, or other administrative activities].5. Profitability Analysis5.1 Gross MarginThe gross margin for the quarter was [percentage], which represents a [percentage] increase/decrease from the previous quarter. Theincrease/decrease in gross margin can be attributed to [factors contributing to the change, such as changes in product mix, cost savings, or improved pricing strategies].5.2 Operating MarginThe operating margin for the quarter was [percentage], reflecting a [percentage] increase/decrease from the previous quarter. Theincrease/decrease in operating margin can be attributed to [factors contributing to the change, such as improved operational efficiency, reduced operating expenses, or increased revenue].6. Key Findings and Recommendations6.1 Key Findings- Revenue growth was driven by [key factors].- Profitability improved due to [key factors].- Cost of goods sold increased primarily due to [factors].- SG&A expenses were [increase/decrease], driven by [factors].6.2 Recommendations- Continue to invest in [key areas, such as product development, marketing, or market expansion].- Evaluate the effectiveness of cost-saving initiatives and implement further measures where necessary.- Monitor the performance of [key product/service lines or geographic regions] and adjust strategies accordingly.- Strengthen cash flow management to ensure adequate liquidity.7. ConclusionThis report provides a detailed analysis of [Company Name]’s financial performance for the quarter ending [Date]. The company has shown strong revenue growth and improved profitability, driven by various factors. However, there are areas that require attention, such as cost management and operational efficiency. By implementing the recommended strategies, [Company Name] can continue to strengthen its financial position and achieve long-term success.Appendix- Detailed financial statements- Breakdown of revenue by product/service line and geographic region- Analysis of key financial ratios- Trend analysis of key financial metricsNote: This report is for internal use only and should not be distributed without the permission of [Company Name].第2篇IntroductionThis report provides a comprehensive analysis of the financial performance of [Company Name] for the quarter ending [Date]. Theanalysis covers key financial metrics, profitability, liquidity, solvency, and efficiency ratios, as well as a discussion of the major factors influencing the company's performance during the quarter. The report aims to offer insights into the financial health of the company and guide stakeholders in making informed decisions.Executive SummaryThe financial performance of [Company Name] for the quarter ending [Date] has been robust, with a significant increase in revenue and profit margins. The company has demonstrated strong operational efficiency and has maintained a healthy liquidity position. However, challenges in the market and competitive pressures require continued vigilance andstrategic adjustments to ensure sustained growth.Revenue AnalysisTotal revenue for the quarter was [Amount], reflecting a [Percentage] increase from the previous quarter and a [Percentage] increase from the same quarter last year. The growth in revenue can be attributed to several factors:1. Increased Sales Volume: Sales volume increased by [Percentage],driven by strong demand in [Product/Service Category].2. Product Mix Improvement: The company has successfully shifted its product mix towards higher margin products, contributing to a [Percentage] increase in revenue.3. Geographical Expansion: The company has expanded its market reach, particularly in [Region/Country], which has led to a [Percentage] increase in revenue.Profitability AnalysisNet profit for the quarter was [Amount], representing a [Percentage] increase from the previous quarter and a [Percentage] increase from the same quarter last year. The increase in profitability can be attributed to the following factors:1. Cost Control: The company has successfully implemented cost control measures, resulting in a [Percentage] decrease in operating expenses.2. Efficiency Improvements: Operational efficiency has improved by [Percentage], leading to lower production costs.3. Price Increases: The company has implemented price increases in certain products, which has contributed to higher profit margins.Liquidity AnalysisThe company's liquidity position remains strong, with a current ratio of [Ratio] and a quick ratio of [Ratio]. The current ratio indicates that the company has sufficient current assets to cover its current liabilities, while the quick ratio demonstrates the company's ability to meet its short-term obligations without relying on inventory.Solvency AnalysisThe company's solvency position is also healthy, with a debt-to-equity ratio of [Ratio]. This ratio indicates that the company's equity is [Percentage] of its total assets, suggesting a low level of financial leverage.Efficiency AnalysisThe company's operational efficiency has improved, as evidenced by the following ratios:1. Inventory Turnover: The inventory turnover ratio has increased to [Ratio], indicating a faster turnover of inventory.2. Accounts Receivable Turnover: The accounts receivable turnover ratio has improved to [Ratio], suggesting improved collection efficiency.3. Fixed Asset Turnover: The fixed asset turnover ratio has increased to [Ratio], indicating more efficient use of fixed assets.Risk FactorsDespite the positive financial performance, several risk factors need to be monitored:1. Competition: Intense competition in the market may erode profit margins.2. Economic Conditions: Economic downturns can impact consumer spending and demand for the company's products/services.3. Regulatory Changes: Changes in regulations may increase costs and impact the company's operations.ConclusionThe financial performance of [Company Name] for the quarter ending [Date] has been commendable, with strong revenue growth and improved profitability. The company's strong liquidity and solvency positions, along with its operational efficiency, indicate a healthy financial outlook. However, continued vigilance and strategic adjustments are required to address potential risks and ensure sustained growth.Recommendations1. Market Expansion: Continue to explore new markets and expand the company's geographical reach.2. Product Development: Invest in research and development to create innovative products that meet customer needs.3. Cost Management: Maintain a focus on cost control and operational efficiency to ensure sustainable profitability.4. Risk Management: Develop strategies to mitigate potential risks, such as economic downturns and regulatory changes.By implementing these recommendations, [Company Name] can continue to build a strong financial foundation and achieve long-term success.AppendixThe following tables provide a detailed breakdown of the financial metrics discussed in this report:1. Revenue Breakdown by Product/Service2. Profit and Loss Statement3. Balance Sheet4. Cash Flow StatementThis report is intended to provide a comprehensive analysis of [Company Name]'s financial performance for the quarter ending [Date]. For further information or clarification, please refer to the appendices or contact the financial team.[Signature][Name][Title][Company Name][Date]第3篇Executive SummaryThis report provides a comprehensive analysis of the financial performance of [Company Name] for the third quarter of [Fiscal Year].The report covers key financial metrics, profitability, liquidity, solvency, and operational efficiency. It also includes an analysis of the external environment and a discussion on the potential risks and opportunities facing the company. The objective is to provide stakeholders with insights into the company's financial health and its prospects for the future.1. Introduction[Company Name] is a leading [industry/sector] company with a strong presence in [key markets/geographical regions]. The company operates through [number of business segments] segments, each contributing to the overall financial performance. This report focuses on the financial performance of the company for the third quarter of [Fiscal Year], comparing it with the same period in the previous year and with the industry benchmarks.2. Financial HighlightsRevenue: Total revenue for the third quarter was [amount], representing a [percentage] increase/decrease compared to the same period last year. This growth was driven by [key factors, e.g., new product launches, increased market share, expansion into new markets].Net Income: Net income for the third quarter was [amount], reflecting a [percentage] increase/decrease compared to the same period last year. The increase/decrease was primarily due to [factors such as improved operating margins, cost reductions, or changes in tax laws].Earnings Per Share (EPS): EPS for the third quarter was [amount], indicating a [percentage] increase/decrease from the same period last year. This increase/decrease was primarily due to [factors such as higher net income and a decrease/increase in the number of outstanding shares].Return on Equity (ROE): ROE for the third quarter was [percentage],up/down from [percentage] in the same period last year. Theimprovement/deterioration was primarily due to [factors such as increased net income and a decrease/increase in equity].Current Ratio: The current ratio for the third quarter was [ratio], indicating [solvency position, e.g., strong liquidity, sufficient to cover short-term obligations].Debt-to-Equity Ratio: The debt-to-equity ratio for the third quarter was [ratio], showing [financial leverage, e.g., moderate leverage, indicating a balanced capital structure].3. Detailed Financial Analysis3.1 Revenue AnalysisSegment-wise Revenue: The breakdown of revenue by segment is as follows:Segment A: [amount], representing [percentage] of total revenue.Segment B: [amount], representing [percentage] of total revenue.Segment C: [amount], representing [percentage] of total revenue.Product-wise Revenue: The breakdown of revenue by product is as follows:Product X: [amount], representing [percentage] of total revenue.Product Y: [amount], representing [percentage] of total revenue.Product Z: [amount], representing [percentage] of total revenue.Market-wise Revenue: The breakdown of revenue by market is as follows:Market A: [amount], representing [percentage] of total revenue.Market B: [amount], representing [percentage] of total revenue.Market C: [amount], representing [percentage] of total revenue.3.2 Profitability AnalysisGross Margin: The gross margin for the third quarter was [percentage], up/down from [percentage] in the same period last year. The change was primarily due to [factors such as increased sales volume, cost reductions, or changes in product mix].Operating Margin: The operating margin for the third quarter was [percentage], up/down from [percentage] in the same period last year. The change was primarily due to [factors such as improved operational efficiency, cost reductions, or changes in revenue mix].Net Margin: The net margin for the third quarter was [percentage],up/down from [percentage] in the same period last year. The change was primarily due to [factors such as increased net income, lower interest expenses, or changes in tax laws].3.3 Liquidity and Solvency AnalysisCurrent Ratio: The current ratio remained stable at [ratio], indicating that the company has sufficient liquidity to meet its short-term obligations.Debt-to-Equity Ratio: The debt-to-equity ratio has increased/decreased to [ratio], reflecting [financial leverage position, e.g., a moderate increase in leverage, which may be a strategic move to fund growth initiatives].Interest Coverage Ratio: The interest coverage ratio for the third quarter was [ratio], indicating that the company has[adequate/inadequate] ability to cover its interest expenses with its operating income.4. External Environment AnalysisThe external environment has been characterized by [key factors, e.g., economic growth, industry trends, regulatory changes, and technological advancements]. These factors have had both positive and negative impacts on the company's financial performance.4.1 Positive FactorsEconomic Growth: The global economy has shown signs of recovery, which has led to increased demand for [company's products/services].Industry Trends: The industry is witnessing [trends, e.g.,technological advancements, increased customer expectations, and consolidation].Technological Advancements: The company has been investing intechnology to improve its operational efficiency and product offerings.4.2 Negative FactorsRegulatory Changes: New regulations in [industry] have increased compliance costs for the company.Competition: The company faces increased competition from [competitors], which has put pressure on pricing and margins.5. Risks and Opportunities5.1 RisksEconomic Downturn: A global economic downturn could lead to reduced demand for the company's products/services.Competition: Intense competition could erode market share and profitability.Regulatory Changes: New regulations could increase costs and hinder growth.5.2 OpportunitiesMarket Expansion: The company has opportunities to expand into new markets and customer segments.Product Innovation: The development of new products and services can drive growth and improve profitability.Partnerships: Strategic partnerships can enhance the company's competitive position and market reach.6. Conclusion[Company Name] has delivered a strong financial performance in the third quarter of [Fiscal Year], driven by [key factors]. The company has a robust financial position and is well-positioned to capitalize on the opportunities in the external environment. However, it also faces significant risks, which need to be managed effectively. The management team is committed to driving sustainable growth and creating value for its stakeholders.7. RecommendationsContinue to invest in research and development to enhance product offerings.Explore strategic partnerships to expand market reach.Monitor regulatory changes and ensure compliance.Implement cost reduction initiatives to improve profitability.8. AppendicesFinancial StatementsKey RatiosIndustry BenchmarksManagement CommentaryNote: This report is a template and should be customized to reflect the specific financial data and circumstances of [Company Name].。
公司理财及财务管理知识分析(双语)(ppt 45页)
5-12 Decision Criteria Test - Payback
Does the payback rule account for the time value of money?
Does the payback rule account for the risk of the cash flows?
5- 8
NPV – Decision Rule
Minimum Acceptance Criteria: Accept if NPV >0
Ranking Criteria: Choose the highest NPV
Example9.1 see page263
McGraw Hill/Irwin
a discounted basis within the specified time
McGraw Hill/Irwin
9-14 Copyright © 2003 by The McGraw-Hill Companies, Inc. All rights reserved
5-15 Computing Discounted Payback for
of later cash flows Biased toward liquidity
Disadvantages
Ignores the time value of money
Requires an arbitrary cutoff point
Ignores cash flows beyond the cutoff date
Does the decision rule adjust for the time value of money?
Does the decision rule adjust for risk?
关于_会计制度_的外文(3篇)
第1篇Accounting systems are essential tools for organizations to manage their financial resources and ensure compliance with legal and regulatory requirements. This essay provides an overview of accounting systems, their purpose, components, and their importance in various industries.I. IntroductionAccounting is a systematic process of recording, summarizing, analyzing, and reporting financial transactions of a business. An accounting system is a framework that organizations use to organize, maintain, and process their financial information. This essay aims to provide an in-depth understanding of accounting systems, their role in financial management, and their relevance to different sectors.II. Purpose of Accounting SystemsThe primary purpose of an accounting system is to provide accurate and reliable financial information that can be used for decision-making, financial reporting, and compliance purposes. The following are some of the key objectives of an accounting system:1. Financial Reporting: Accounting systems help organizations prepare financial statements such as balance sheets, income statements, and cash flow statements. These statements provide a comprehensive overview of the financial performance and position of a business.2. Decision-Making: Accurate financial information enables management to make informed decisions regarding the allocation of resources, pricing strategies, and expansion plans.3. Compliance: Accounting systems ensure that organizations comply with relevant financial regulations and standards, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS).4. Internal Control: An effective accounting system helps organizations maintain internal controls, reduce fraud risks, and ensure the integrity of financial information.III. Components of an Accounting SystemAn accounting system consists of several components that work togetherto ensure the accurate recording and reporting of financial transactions. The following are the key components of an accounting system:1. Chart of Accounts: A chart of accounts is a list of all accounts used in the accounting system. Each account represents a specific type of financial transaction, such as assets, liabilities, equity, revenue, and expenses.2. Journal Entries: Journal entries are the first step in the accounting process. They record the details of financial transactions, includingthe date, accounts affected, and the amount of the transaction.3. General Ledger: The general ledger is a collection of all the journal entries made during a specific period. It provides a summary of the transactions for each account and helps in the preparation of financial statements.4. Trial Balance: A trial balance is a list of all the accounts andtheir balances from the general ledger. It ensures that the total debits equal the total credits, indicating that the accounting entries are accurate.5. Financial Statements: Financial statements are the end result of the accounting process. They include the balance sheet, income statement,and cash flow statement, which provide an overview of the financial performance and position of a business.6. Internal Controls: Internal controls are policies and procedures designed to ensure the accuracy and reliability of financial information. They include segregation of duties, authorization, and verification processes.IV. Types of Accounting SystemsThere are several types of accounting systems, each designed to meet the specific needs of different businesses. The following are some of the most common types of accounting systems:1. Manual Accounting System: A manual accounting system relies on paper-based records and manual processes. This system is suitable for small businesses with limited financial transactions.2. Computerized Accounting System: A computerized accounting system uses accounting software to record, process, and report financial information. This system is more efficient and accurate than a manual system and is suitable for businesses of all sizes.3. Integrated Accounting System: An integrated accounting system combines accounting functions with other business processes, such as inventory management, sales, and purchasing. This system provides a comprehensive view of the business and improves efficiency.4. Cloud-Based Accounting System: A cloud-based accounting system stores financial data on remote servers, allowing users to access the information from anywhere. This system is suitable for businesses with multiple locations or remote employees.V. Importance of Accounting SystemsAccounting systems play a crucial role in the financial management of organizations. The following are some of the key reasons why accounting systems are important:1. Financial Transparency: Accounting systems ensure that financial information is accurate, complete, and accessible to stakeholders, such as investors, creditors, and regulatory authorities.2. Risk Management: An effective accounting system helps organizations identify and mitigate financial risks, such as fraud, mismanagement, and non-compliance.3. Performance Measurement: Accounting systems provide metrics and benchmarks that allow organizations to measure their financial performance and make improvements.4. Decision-Making: Accurate financial information helps management make informed decisions regarding the allocation of resources, pricing strategies, and expansion plans.5. Legal and Regulatory Compliance: Accounting systems ensure that organizations comply with relevant financial regulations and standards, reducing the risk of legal penalties and fines.VI. ConclusionAccounting systems are essential tools for organizations to manage their financial resources and ensure compliance with legal and regulatory requirements. By providing accurate and reliable financial information, accounting systems enable management to make informed decisions, measure performance, and comply with regulations. Understanding the purpose, components, and types of accounting systems is crucial for businesses of all sizes to achieve financial success.第2篇IntroductionAccounting systems are essential tools for businesses to track their financial transactions, make informed decisions, and ensure compliance with legal and regulatory requirements. In this article, we will provide an overview of accounting systems, including their purpose, types, principles, and the process of financial reporting.I. Purpose of Accounting SystemsThe primary purpose of accounting systems is to provide accurate and reliable financial information to various stakeholders, including investors, creditors, employees, and management. By tracking financial transactions, accounting systems help businesses in the following ways:1. Measuring financial performance: Accounting systems enable businesses to measure their financial performance by analyzing revenues, expenses, assets, and liabilities.2. Planning and budgeting: Accounting systems provide historical data that can be used to forecast future financial performance and make informed decisions regarding budgeting and resource allocation.3. Compliance with legal and regulatory requirements: Accounting systems help businesses comply with various legal and regulatory requirements, such as tax laws, financial reporting standards, and accounting principles.4. Facilitating decision-making: Accounting systems provide management with the necessary information to make informed decisions about the business's future direction.II. Types of Accounting SystemsThere are several types of accounting systems, each with its unique characteristics and applications. The most common types include:1. Cash accounting: This system records financial transactions when cash is received or paid. It is simple and straightforward but may not provide a complete picture of a business's financial health.2. Accrual accounting: This system records financial transactions when they occur, regardless of when cash is received or paid. It provides a more accurate representation of a business's financial performance and is widely used by businesses.3. Fund accounting: This system is used by not-for-profit organizations to track financial resources and expenditures. It ensures compliance with legal and regulatory requirements.4. Managerial accounting: This system is used by management to make informed decisions about the business. It focuses on internal financial information and provides detailed reports on various aspects of the business.III. Principles of AccountingAccounting principles are the guidelines that govern the preparation and presentation of financial statements. The most widely accepted accounting principles include:1. Generally Accepted Accounting Principles (GAAP): GAAP is a set of standards and guidelines that provide a framework for preparing andpresenting financial statements. These principles ensure consistency and comparability among financial statements.2. International Financial Reporting Standards (IFRS): IFRS is a set of accounting standards developed by the International Accounting Standards Board (IASB). These standards are used in many countries and are designed to provide a global framework for financial reporting.3. Cost principle: This principle requires businesses to record assets and liabilities at their historical cost, rather than their market value.4. Revenue recognition principle: This principle requires businesses to recognize revenue when it is earned, rather than when it is received.IV. Financial Reporting ProcessThe financial reporting process involves the preparation, presentation, and dissemination of financial statements. The steps in the process include:1. Identifying financial transactions: The first step is to identify and record all financial transactions that affect the business's financial position.2. Recording transactions: Once transactions are identified, they must be recorded in the accounting system using the appropriate accounting principles.3. Summarizing transactions: The recorded transactions are then summarized in financial statements, such as the income statement, balance sheet, and cash flow statement.4. Analyzing financial statements: Financial statements are analyzed to determine the business's financial performance and position.5. Disseminating financial information: The financial information is then disseminated to stakeholders, such as investors, creditors, and employees.ConclusionAccounting systems are essential tools for businesses to track their financial transactions, make informed decisions, and ensure compliance with legal and regulatory requirements. By understanding the purpose, types, principles, and process of financial reporting, businesses can effectively manage their financial resources and achieve their goals.第3篇Accounting systems play a crucial role in the financial management of businesses and organizations worldwide. They provide a structured framework for recording, analyzing, and reporting financial transactions. This article delves into the significance of accounting systems, their evolution over time, and the various components that make up aneffective accounting framework.I. IntroductionAccounting systems have been in existence since ancient times, withearly civilizations using simple methods to track their finances. However, as economies grew and businesses became more complex, the need for sophisticated accounting systems became evident. This article explores the importance of accounting systems, their evolution, and the key components that define a robust accounting framework.II. The Importance of Accounting Systems1. Financial Reporting: Accounting systems enable businesses to prepare accurate and timely financial reports, such as balance sheets, income statements, and cash flow statements. These reports provide stakeholders with essential information about the financial performance and position of the organization.2. Decision Making: By providing reliable financial information, accounting systems help managers and owners make informed decisions regarding the allocation of resources, expansion, and other critical business activities.3. Compliance: Accounting systems ensure that businesses comply withlegal and regulatory requirements, such as tax obligations and financial reporting standards.4. Performance Measurement: Accounting systems help organizations assess their financial performance and identify areas for improvement.5. Stakeholder Communication: Accounting systems facilitate communication between the organization and its stakeholders, such as investors, creditors, and government agencies.III. Evolution of Accounting Systems1. Ancient Times: Early accounting systems were based on simple counting methods, such as using tally sticks or pebbles to track transactions.2. Middle Ages: During the Middle Ages, double-entry bookkeeping was introduced, which is the foundation of modern accounting systems. This method involves recording every transaction twice, once as a debit and once as a credit.3. Industrial Revolution: The Industrial Revolution brought about the need for more sophisticated accounting systems to handle the increased complexity of businesses. This era saw the development of accounting principles and standards.4. 20th Century: The 20th century witnessed the emergence of various accounting software and tools that streamlined accounting processes. Additionally, the development of international accounting standards and regulations further enhanced the consistency and comparability of financial reports.5. 21st Century: The 21st century has seen the integration of technology, such as artificial intelligence and blockchain, into accounting systems. These advancements have revolutionized the way businesses manage their finances and report their financial performance.IV. Key Components of an Effective Accounting System1. Chart of Accounts: This is a list of all the accounts used in the accounting system, categorized into asset, liability, equity, revenue, and expense accounts.2. Double-Entry Bookkeeping: This method ensures that every transactionis recorded twice, once as a debit and once as a credit, which helps maintain the balance of the accounting equation.3. General Ledger: This ledger contains all the accounts in the chart of accounts and provides a comprehensive record of all financial transactions.4. Financial Statements: These statements include the balance sheet, income statement, and cash flow statement, which provide an overview of the financial performance and position of the organization.5. Internal Controls: These are policies and procedures designed to ensure the accuracy, completeness, and reliability of financial records and to prevent fraud and errors.6. Budgeting and Forecasting: These processes involve preparingfinancial plans for the future, based on historical data and assumptions about future events.V. ConclusionAccounting systems are essential for the financial management of businesses and organizations. They have evolved significantly over time, adapting to the changing needs of the economy and technology. As businesses continue to grow and become more complex, the importance of effective accounting systems will only increase. By understanding thekey components of an accounting system and staying abreast of technological advancements, businesses can ensure that their financial records are accurate, reliable, and compliant with legal and regulatory requirements.In summary, accounting systems play a vital role in the financial management of businesses, providing stakeholders with essential information for decision-making, compliance, and performance measurement.As the economy continues to evolve, businesses must adapt their accounting systems to meet the challenges of the modern world.。
财务英文词典
财务英文词典财务英语词典PQ局部Packing cost 包装本钱Packing credit 打包放款Packing charges装箱〔包装〕费Packing expenses包装费用Padding 包装费用垫充〔指虚增数额以表好现象之意〕Paid check 已付支票Paid – in capital 缴入资本Paid – in surplus 缴入盈馀Paid – up capital 已缴资本；实收股本Paid – up cheque (cancelled check) 付讫支票Paid – up policy 已付款之保险单Paper profit帐面利益Par 票面额Parent company 母公司Par of exchange 汇兑同价〔兑价与票额相反〕Partial acceptance 一部承兑Partial audit 局部审计Partial cash transaction 一部现金买卖Partial delivery 一部交付Partial loss 局部损失Partial payment 局部支付Partial secured creditors 局部担保之债务人Partially secured liabilities 局部担保负债Participating bonds 参与债券Participating preferred stock 参与优先权Participation loan 共同放款Particulars 摘要Partly – finished goods 半成品Partly variable cost 局部变化本钱Partners 合夥人Partner’s drawing (account) 合夥人提款Partner’s loan 合夥人借款Partner’s notes payable 应付合夥人票据Partner’s salaries合夥人薪金Partnership 合夥Partnership agreement 合夥契约Partnership dissolution 合夥解散Part payment 先付假定干；支付局部Part receipt 局部收据Par value 票面价值Par value stock 面值股份Pass book 存款折；取货薄Passed dividend 空过股利〔在一时期未满应分派而未分派之股利〕Passive debt 无息债务Past due account过时帐款Past due notes 过时票据Patens 专利权Pattern 样本Payables 应付项目Payee (remittee) 受款人；收银人Payer 付款人Paying by certificate 付款凭单Payment 支付Payment by installments 分期付款Payment in advance 预付Payment in cash, for cash 付现Payment in full 全部付讫Payment in kind 现物工资Payment of debts 偿债支付Payment of interest付息Payment of shares 交付股银Payment on term 活期付Payment vouchers 支付凭单；支出传票Pay order 支款凭证Payroll 薪工单Payroll analysis 薪工剖析表Payroll audit 薪工审计Payroll department expenses 薪工部费用Payroll distribution book薪金工分配薄Payroll fund 薪工基金〔置於工厂各部作职工暂借之用〕Payroll recapitulation 薪工窠总表〔同payroll summary〕Payroll requisition 请发薪工单Payroll sheet 薪工单Payroll summary 薪工窠总表Pay warrants 支付命令Peddler; hawker 负贩；行商Pension恤养金Pension fund恤养基金Pension fund deductions恤养基金减速除数Pension fund reserve 恤养基金预备Percentage 百分率Percentage comparisons 百分率比拟Percentage of completion basis 完成百分率基础〔计算本钱之一法〕Percentage statement 百分率表Per diem rate 日率Performance 完成量〔指任务而言〕Periodical abatements 活期报表；活期决算表Periodical audit 活期审计Periodical reports 活期报告Period of operating cycle 运营周期Permanent assets 永世资产Permanent capital 永世资本Permanent investment 临时投资Permanent property 永世性财富Perpetual inventory (stock) 永续盘存Perpetual inventory sheet 永续结存单Perpetual inventory (stock) system 永续盘存制Perpetuities 永续年金Per procurator (P.P.) 委任代理署名人Personal account 往来帐户〔指业主往来帐户而言〕Personal account(s)人名帐Personal department 人事部Personal expenditure 用人费用Personal liability 团体责任Service 俸给支出Petty cash 零用现金Petty cash book零用现金薄Petty cash deposit 水额活期存款Petty cash fund 零用现金Petty current deposit 小活期存款Petty expenses 杂费Petty loss and profit 小损益Physical assets 实物资产Physical depreciation 实质折旧Physical inventory 实地盘存Physical inventory book 实地盘存薄Physical statement圆形〔决算〕表Piece rate 计件工资率Piece work wage 计件工资Pier dues 码头费Plan of accounts 记帐顺序圆Planning department 设计部Plant appraisal广场估价Plant appreciation 广场资产涨价Plant assts 广场设备资产Plant equipment 广场设备Plant ledger 广场资产分类帐Plant maintenance 广场维持费Please turn over 请阅后页Pledge 质；抵押Pledge assets 出质资产Pledge of obligation 债务抵押Policy of insurance; policy 保险单Position sheet 汇兑买日计表Position statement 位置表〔资产负债表〕Positive capital 正资本Positive good - will 下商誉〔与negative good – will 相对〕Postage and telegram book 邮电费收Postage 邮费帐Postal money order 邮政汇票Post audit 预先审计Post – closing entries 结帐后记载〔分录〕Post – closing trial balance 结帐后试算表Post – date 邮寄日；注迟日期Post – dated checks 注迟日期支票〔post – dated乃注迟其日期，而非迟注其日期〕Posting 过帐Posting medium 过帐依据Potential discount 允给折扣Power expenses 动力费用Power of attorney 代理委任书Power plant cost 动支力间本钱Power plant expense支力间费用Practical capacity 实践〔消费〕能量Practice set 整套实习题Pre – audit 事前审计Pre – audit of requisition 央求书的事前审计Predetermined cost system 估量本钱制度〔同estimated cost system〕Predetermined costs 估量本钱Predetermined job cost system 估量分批本钱制度Preference shares (stock) 优先股Preferential creditor 优先债务人Preferential tariff 特惠税率Preferred creditors 优先债务人〔同preferential creditors〕Preferred debt 优先债务Preferred liabilities 优先负债Preferred stock 优先股Preferred stock sinking fund 优先股收回基金Preliminary balance sheet 初编资产负债表Preliminary budget 初步预算Preliminary expenditure 准备费Preliminary expenses 兴办费Premium 保险费；利息；花红Premium on banks; redeemed 债券收回溢价Premium on capital stock 股本盈利Prepaid annuity 预付年金Prepaid expenses 预付费用Prepaid income 预收收益Prepaid insurance预付保险费Prepaid tax 预付税捐Preparatory cost 预备本钱Prepayments 预付项目Present value (worth) 现值Price 价钱Price – aggregate 价钱积数Price of factory 厂价Price duty paid 完税货价Price list 价目单Price in bond 货存关栈征税可提Price mark 价目记号Price negotiated 议价Price variance 价钱差异Pricing 定价Primary income 营业收益Primary liability主债务Prime cost 主要本钱Prime cost method 主要本钱法〔指负荷的分配方法〕Prime cost of sales 销货主要本钱Prime quality 最下品Principal 母金；基金Principal book 主要薄Priority 优先Prior period 前期Prior year上年度Private audit 不地下审计Private company 不地下公司Private corporation 股份不地下公司；私营企业Private ledger 秘密分类帐Private trust fund 公家信托帐Procedure of verification 检证顺序Proceeds 支出Process cost sheet 分步本钱单Process cost system 分步本钱制度Processed material 已加工原料Process method of cost – finding 分步计算本钱法Process period 任务步序时期Process production 分步消费Procurator endorsement 代签Producer’s rent 消费者租金Producing department cost 消费部本钱Product classification system 产品分类制度Product cost 产品本钱Production basis (of revenue realization) 消费基础〔指营业支出的实惠〕Production capacity 消费才干Production center 消费中心Production control 消费统制Production cost 消费本钱Production department 消费部；厂务设计部Production department expenses 消费部费用；厂务设计部费用Production goods 消费财Production order 消费通知单；制造通知单；在制品本钱单Production order cost sheet 消费本钱通知单；消费本钱单Production record 消费记载Production quota 消费估量额Productive assets 消费资产Productive capacity cost 消费能量本钱Productive capital 消费资本Productive department 消费部Productive labor 消费人工Productive labor cost method 消费人工本钱法Productive labor hours method 消费人工时数法〔指负荷的分配〕Productive wages 消费工资Productivity ratio 消费才干比率Professional accountant 会计师Professional auditor 职业查帐员；会计师Professional charges 自费Profit(s); gain 利益；利润Profit and loss 损益类Profit and loss account(s) 损益帐；损益表Profit and loss adjustment 损益调整帐户Profit and loss appropriation account 损益分配帐户Profit and loss for the previous periods (A. & L.) 前期损益Profit and loss from warehouses or godowns 货栈损益Profit and loss ledger 损益清帐Profit and loss on buying and selling foreign coins 外币损益Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益Profit and loss on exchange 兑换损益Profit and loss on realization account 变产损益帐户Profit and loss ratio 损益比率Profit and loss section 损益之部〔指损益表的一部〕Profit and loss statement 损益表；损益计算表Profit and loss summary (account) 损益窠总表Profit and loss transactions 损益转帐Profit of the period 本期利益Profit on exchange 汇兑利益；兑换利益Profit on operation 营业利益〔同operating profit〕Profit on sales of assets 售产利益Profit participating preferred stock 分利优先股Profit ratio 损益比率Profit earned 已获利益Profit sharing 红利分配Profit sharing method 利益分配法Profit sharing reserve 利益分配预备Profits prior to consolidation 兼并前利益Profits prior to incorporation 注册前利益Profits realized 完成利益Pro forma account sales 售货预算书Pro forma invoice 备考货单Pro forma statement 定式决算表；定式报表Progressive averages 累进平均数Progressive ledger 累计式分类帐Progress report (letter; sheet) 任务停止表Progress sheet 进度表〔指制造或消费面言〕Prohibited goods; contraband goods 违禁品Promissory notes 本票Promotion expenses 发起费用Promoters’ stock 发起人股份〔同founders’ stock〕Prompt delivery; immediate delivery 立刻交货Proof 对证〔引字有〝校正〞之意，故译名中必需有一对事〕Proof of cost 过帐反省Proof of postingProperty (personal wealth) 财富Property assts 不动产Property balance sheet 财富平准表Property dividend 财富股利Property ledger 财富分类帐Proportional reserve method 比例预备公积法Proprietary account 业主帐户Proprietary capital 业主资本Proprietary company 不自营母公司Proprietary equity 业主权；业主衡平权；业主权益Proprietor 业主Proprietorship 业主权Proprietorship accounts 资本主帐Pro rata 依照比例Prospectus 招股章程；募债说明书Protest 拒付；拒绝证书Protest check (kiting cheque) 一诺千金Provision 备付金；汇兑兑换资金Provision for income tax 备付所得税Public accountant 算计师Public agent 代办人Public auction 公案拍卖Public audit 地下审计Public check 公库支票Public corporation 股份地下公司Public enterprise 公营企业Public funds 公共基金Publicity expenses 宣传费Public money 公款Public partner 知名合夥人Public sale 公卖Public treasury 公库Public utilities 公用事业Public utility corporation (company) 公用事业公司Purchase book 购货薄；购物薄Purchase commitments 购货约束Purchase contracts 购货契约Purchase cost 购货本钱Purchase discount 购货折扣Purchase expenses 购货费用Purchase invoice 购货发票Purchase journal 购货日记帐Purchase ledger 购货分类帐Purchase order 购货定户Purchase price adjustment (account) 卖价调整〔帐户〕Purchase rebates and allowances 购货回扣或折让Purchase requisition 请购单Purchase return book 购货参与薄Purchase returns 购货参与Purchase returns and allowance 购货参与及折让Purchase returns and allowance journal 购货参与及折让日记帐Purchases 购置〔货〕Purchases discount 购货折扣〔同discount on purchases〕Purchases from head office 总号来货Purchasing agent 购货代理人Purchasing department expense 购货部费用Purchasing methods 购货方法Pure – interest rate 纯利率Qualification of the auditor 查帐员资历Qualified acceptance 附条件承兑Qualified certificate 附条件证明书Qualified endorsement 附条件背书Quality 质量Quantity 数量Quantity discount 少量折扣Quantity variance 数量差异Quarterly reports 季报Quasi – reorganization 准改组Quick assets 速动资产；往来资产Quick liabilities 速动负债Quick ratio 速动比率Quotations 价目；行情Quotations table 价目表财务英语词典RS局部Rate 率Rata of discount 贴现率Rata of dividend 股利率Rata of exchange 汇兑Rata of interest 利率Rata of margin (rata of gross profit) 毛利率Rata of profit 利润率Rae per annum 年率Rate per diem 日率Rate per mensal 月率Rate variance 率的差异Ratio 比率Ratio analysis 比率剖析Ratio of capital to current liabilities 资本对活动负债比率Ratio of capital to fixed liabilities 资本对固定负债比率Ratio of cash to current liabilities 现金对活动负债比率Ratio of cost of sales and operating expenses to net sales 销货本钱及营业费用对销货净额比率Ratio of current assets to current liabilities 活动资产对活动负债比率Ratio of current assets to total assts 活动资产对活动资产总额比率Ratio of current liabilities to total liabilities 活动负债对负债总额比率Ratio of fixed assets to capital 固定资产对资本比率Ratio of fixed assets to total assets 固定资产对资产总额比率Ratio of fixed liabilities to assets held for security 固定负债对担保资产比率Ratio of inside to outside equities 资本对负债比率Ratio of inventories to receivables 存货对应收款项比率Ratio of net income to net sales 净收益对销货净额比率Ratio of net income to net worth 净收益对〔资本〕净值Ratio of income to outstanding stock 净收益对现发股本比率Ratio of net income to total assets 净收益对资产总额比率Ratio of net operating profits to net sales 营业净利对销货净额比率Ratio of net sales to net worth 销货净额对〔资本〕净值比率Ratio of net sales to receivables 销货净额对应收款项比率Ratio of quick assets to current liabilities 速动资产对活动负债比率Ratio of surpluses to net worth 盈馀对〔资本〕净值比率Ratio of trade accounts payable to purchases 应付帐款对购货比率Raw materials 原料Raw materials ledger 原料分类帐Reabsorbed costs 再吸收本钱Reabsorbed bond 重取得债券Reabsorbed stock 重取得股份Readjusting entry 重调整记载〔分录〕Ready payment 付现款Real account 实帐户；实物帐Real estate account 不支产帐Real estate mortgage 不动产抵押Real exchange; commercial exchange; commercial par 商业汇兑价Realizable value 可变现价值Realization 变现；变产Realization account 变现〔变产〕帐户Realization and liquidation 变产清算Realization and liquidation account 变产清算表Realization and liquidation profit and loss account 变产清算损益帐户Realization and liquidation statement 变产清算表Realization of profit 利润变产Realized profit 变卖利益Realized surplus 变卖盈馀Real liability 实践负债Real property 不动产Real value 实值Real wages 实质工资Reappraisal surplus 重估价盈馀Rebate 回扣；退税Recapitalization 资本重定Recapitulation sheet 撮要表Recapitulation statement 撮要表Receipt 收据Receipt and payment documents 收支凭证Receipt in full 全数收清条据Receipt on account 支出帐Receipts 支出Receipts and disbursements statement 现金收支表Receipts and payments account 现金收支表Receipts and payments statement 现金收支表〔同receipts and disbursements statement〕Regular client 终年委托人Regular price 正常价钱Reimbursable expenditures 可收回支出Reimbursement 补偿Reinsurance 再保险；转保险Rejected check 拒付支票Relief fund reserve 救助〔基金〕预备Remainder man 剩馀遗产接受人Remarks 摘要Remedy; tolerance; allowance 津贴Remittance 汇款Remittance slip 汇款通知单Removal cost 折迁本钱Renewal cost换新本钱Renewal fund 换新基金Rent 租金Rental expenses 租金费用Rental income 租金收益Rental receipts 租金支出Rentals 租金Repair order 修缮通知单Repair production order 修缮任务通知单Repairs 修缮；修缮费Repairs and maintenance 修缮及维持Repairs equalization reserve 修缮费平衡预备Repayment of shares 股款付还Replacement costs 重置本钱Replacement fund 重置基金Replacement price method 得置价钱法〔指领用资料的计价〕Replacement value 重置价值Report 报告；报告书；报告单Report form balance sheet 报告式资产负债表Report form profit and loss statement 报告式损益表Report of scrap materials 废料报告表Repossessed goods 收回的货物Repossession 收回Reproduction cost 再消费本钱Reproduction value 再消费价值Request notes 央求书Requisition 央求单Requisition for payment 央求付款书Resale 转卖Rescission of dividends 退回股利Reserve 预备金；各项预备Reserve account 公积帐Reserved fund 公积金Reserved surplus 保管盈馀Reserve for abatement for taxes 减税预备Reserve for accidents 〔职工〕不测损伤预备Reserve for allowance 折让预备Reserve for amortization 摊销预备Reserve for appreciation 涨价预备Reserve for bad and doubtful account 枯帐预备金Reserve for bad debts 估帐预备Reserve for bonded debts 债券债务预备Reserve for bond redemption 偿债预备Reserve for contingencies 不测事项预备金Reserve for dead loan 估帐预备Reserve for debt extinguishments 偿债公积Reserve for depletion 耗减预备Reserve for depreciation折旧预备Reserve for discounts 折扣预备Reserve for dividend 股利预备金Reserve for doubtful account 疑帐预备Reserve for encumbrances 保管数预备Reserve for equalization of dividends 平均股利预备Reserve for expansion 开展公积金Reserve for expenditure encumbrance 岁出保管数预备Reserve for expiration of patents 专利权销减预备Reserve for extensions 开展公积金Reserve for extraordinary 不测事故预备Reserve for inadequacy 不敷用预备Reserve for insurance 保险预备Reserve for loss on doubtful accounts 疑帐损失预备Reserve for market fluctuation 市价变化预备Reserve for obsolescence 陈废预备Reserve for overhead 直接费用〔负荷〕预备Reserve for payment 支付预备Reserve for pensions 恤养预备Reserve for plant extension 广场扩大预备Reserve for redemption of preferred stock 收回优先股预备Reserve for renewals and replacements 换新及重置预备Reserve for repairs 修缮预备Reserve for sales discounts 销货折扣预备Reserve for sinking fund 偿债预备Reserve for taxes 税捐预备Reserve for temporary loans 暂借款预备Reserve for unllectible accounts 坏账预备Reserve for unrealized increment in assets value 未完成资产增价预备Reserve fund(s) 预备金Reserve liabilities 预备负债Residual assets 剩馀资产Residual equity 剩馀业主权；剩馀衡平权Residual properties 剩馀财富Residual value 剩馀价值Residual legacy 分馀遗赠Resources 资源；资力Rest 盈馀〔同surplus〕Retail dealer; retail trader; retailer 小贩；批发商Retail inventory 批发存货Retail method of inventory 批发价盘存法Retail price 批发价目Retail store; Retail establishment 批发店Retail trade; Retail business 批发作意；小买卖Retained earnings 收益保管数〔同surplus〕Retire a bill, to 见票即付〔银〕Retired bonds 已收回债券Retired partner 千退股东Retired stock 已收回股份Retirement 退休金；退股Retirement (of fixed assets) 退废〔指固定资产而言〕Retirement fund 资产换置基金；退还基金Retirement policy 退废政策〔指折旧〕Return bill 退回银资料Retuned bill 退票Returned material report 退货报告书Returned materials 退回资料Returned purchase 退货〔同purchase returns〕Returned purchase invoice 退货单据Returns 退回；参与；报酬；税单Return sales退货〔同sales returns〕Return sales memo 退货通知单Return sales report 退货报告Return shipping order 退货发运单Revaluation process 重计价顺序Revaluation surplus 重计价盈馀Revenue 支出；岁入Revenue balance sheet 步入类资产负债表Revenue budget 岁入预算Revenue charges 营业支出〔业入支出〕Revenue collecting office 收款处Revenue expenditure 营业支出〔业入支出〕Revenue funds 岁入基金Revenue ledger 岁入分类帐Revenue receipts 岁入款项；营业支出款项Reversing entries 转回记载；转回分录Reversing fund 循环基金Reward 赏金；报酬Right权益Right of way 地役权Rights 权益；认股权Rights of beneficiaries 受益者权益Rotary fund 循环基金〔同revolving fund〕Rough copy; draft 草稿Rough estimate 概算Royalties 运用税；租金；版税Ruling 划线；裁定Running account form 流水帐式〔决算表〕Running cost 继续本钱；内地本钱〔同continuing cost〕Running expenses 日常费用Running form of profit and loss statement 流水式损益表〔意同报告式损益表〕Running inventory 永续盘存〔同perpetual inventory〕Salary 薪金Sale (sales 销货〔货〕Sale by description 货物分类出售Sale by real cash 售现Sale by sample 照样出售Sale note; sold note 售货单Sale on approval 试销〔同sales approval〕Sale on wances 照标价出售Sales allowance 销货折让Sales basis (of revenue realization) 销售基础〔指营业支出的完成而言〕Sales book 销货薄Sales department 销货部Sales discount 销货折扣Sales dollar 销货现金Sales income 销货收益Sales novice 销货发票Sales journal 销货日记帐Sales ledger; sold ledger 销货帐Salesmen’s salaries and commission 推销员薪金及佣金Salesmen’s traveling and entertainment expenses 推销员旅费及交际费Sales on account 赊售Sales order 销货定单Sales price 售价Sales profit and loss 销货损益Sales quotas 销货额Sales rebates and allowance 销货回扣及折让Sales register 销货注销薄Sales returns 退货Sales returns and allowances journal 退步及销货折让日记帐Sales returns book 退步记载薄Salesroom 发行所Sales salaries 销售员薪金Sales tickets (slip)销货发票Sales value 销售价值Salvage 残值；残料Salvage value 残料价值Sample 样本；货样Sample book 样本薄Sample order 定样货Savings deposit 储蓄存款Scale of relative values 相对价值比例表Schedule 表；附表；明细表；补助表Schedule of creditors’ bala nces in purchase ledger 购货客房馀额表Schedule of creditors’ balances in sales ledger 销货客房馀额表Schedule of fixed charges 固定费用明细表Scrap material 废料Scrap report废料报告单Scrap value 废料价值Scrip 暂时收据；股单Scrip dividends 票据股利Strutting 评述Seasonable goods 合时货品Secondary account 次级帐户Secondary income 主要收益Secondary liability 从债务Second budget reserve 第二预备金Secondhand goods陈货；旧货Second mortgage bonds 第二抵押债券〔公司债〕Secret partner 隐名合夥人Secret reserve 秘密预备金Sectional balance sheet 分部资产负债表Sectional balancing分组结平；分组试算Sectional ledger分组分类帐Secured account担保帐款sSecured creditors 担保债务人Secured liabilities 担保负债Securities 证券；担保品Securities issued 已发证券Securities issued by affiliated companies 结合公司发行的证券Securities sand investments 证券及投资Securities owned 持有证券Security 担保；担保品Segregation of items 项目的区分Self – balancing ledger 独自平衡分类帐Self – insurance fund 自行保险基金Sell by auction, o 拍卖；竞卖Seller; vendor 卖主Selling agent 代售人Selling and administrative cost 推销及管理本钱Selling and administrative expense 销售及管理费用Selling and administrative expense analysis sheet 销售及管理费用剖析表Selling and administrative expenses charged to cost 计人本钱的销售及管理费用Selling commission 销货佣金Selling cost 推销本钱Selling expenses 销货费用Selling price 售价Selling profits 销货利润Selling rate售价Sell off, to; sell out, to 售出Semi – annual reports 半年度报告Senior accountant 资深会计员；资深会计师Serial bonds 分批归还债券〔公司债〕Service 效劳Service cost 效劳本钱Service department cost 效劳部本钱Setting up cost 预备本钱Settlement warrant 确定支付命令Several liability 一般责任Share股份Share capital 股本Share certificate 股票Shareholders 股东Shares of stock 股份Ship entry 报出口Shipment 运送；运送货物Shipment and delivery cost 运送本钱Shipment inward 承销；承销品〔同consignment inward〕Shipment outward 寄销；寄销品〔同consignment outward〕Shipment sample 装运货样Shipment to branch office 发交支店货物Shipment and delivery cost 运送本钱Shipment and traffic 水陆运输；水陆运费Shipment invoice; export invoice 货物装运单；出口单Shipment order 发运单；落货单Shipment supplies 运送用品；运输供应品Shop burden 工厂负荷〔同factory burden〕Shop office expenses 工厂事务Shop order 工厂通知单；任务单Shop supplies 工厂用品；工厂供应品Shortage 缺少Short bill 短期汇票Short – extended 列入细数Short – lived asset 短命资产Short sales 卖空Short – term bonds 短期债券〔公司债〕Short – term capital 短期资本Short – term liabilities 短期负债Short – term notes 短期票据Short – down expenses 停业费用Sight bill 即期票据Sight draft 即期汇票Silent partners 匿名股东；外股Simple interest 单利Simple sequence 单一顺序Simultaneous verification 同时栓证Single – account system 单帐户制〔参阅three account system〕Single cost system 单一本钱制Single entry bookkeeping 单式薄记Single premium 一次付足保险费Single proprietorship 独资Single standard 本单位Sinking fund偿债基金；提存Sinking fund accumulation 偿债基金积存款Sinking fund assets 偿债专款资产Sinking fund bonds 偿债基金债券〔公司债〕Sinking fund expense 偿债基金费用Sinking fund income 偿债基金收益Sinking fund installment偿债基金按期摊拨款Sinking fund investment 偿债基金投资Sinking fund requirements 偿债基金应提额Sinking fund reserve 偿债基金预备Sinking fund trustee偿债基金信托人Skeleton accounts 骨体式帐户〔意同〝T〞account〕Sleeping partner 匿名股东；外股Slide 位数移动Slip system 传票制度Slow assets 凝滞资产Small cheque 小额支票Small quantity 小量Small saving accounts 零星储蓄存款Smuggling 漏税Sold book; sales daybook; sales journal 似乎薄Sole agency 独家代理Sole proprietorship 独资Solvent (solvency) 有偿债力Sound value 稳妥价值Source and application of funds statement 资金来源及运用表Space expenses 位置费用Special audit 特种审计Special account 特别帐户Special budget 特别预算Special column 专栏Special columnar journal 特种多栏式日记帐〔薄〕Special commerce特种贸易Special current account 特别往来存款Special discount 特别折扣Special expenses 特别开支Special fund 特种基金Special fund deposit 特种基金存款Special investigation 特别调查Special journal 特种日记帐〔薄〕Special ledger 补助分类帐；明细分类帐Special note 记名式银票Special order 特别定货Special partners 特别合夥人Special purpose statements 公用决算表Special reserve 特别公积金Specific legacy 指定遗赠Specific order cost system 分批本钱制〔同job order cost system〕Specimen 样本Split column journal 多栏日记收〔同analytical journal〕Spoilage 损坏Spoiled material 损坏资料；损坏原料Spoiled material report 坏料报告Spoiled work 损坏之工程Spoiled work – in – process 损坏在制品Spoiled work report 损坏任务报告Spot 现货Spot transactions 现货买卖Stabilized accounting 动摇币值会计Staff auditor 雇用查帐员Stamp tax 印花税Standard 准那么；规范；定额Standard cost 规范本钱Standard cost sheet 规范本钱单Standardized accounting 规范化会计Standardized burden rate 规范化负荷率Standard job cost sheet 规范分批本钱单Standard operation 规范任务Standard price method 规范价钱法〔指领用资料的计价〕Standard process cost sheet 规范分步本钱单Standard quality 规范层次Standard sample 规范货样Standard unit rate 规范单位率Standard wage rate 规范工资率Standing expense orders 经常费用单Standing orders 经常费用单Stated capital 设定资本Stated value 设定价值Statement 表；清单；结单Statement analysis 决算表剖析Statement from creditors 应付帐款清单Statement of account 客帐结单Statement of affairs 财富状况说明书；清算资产负债表Statement of application of funds 资金运用表Statement of assets and liabilities 资产负债表Statement of business operation 营业表〔即损益表〕Statement of cash receipts and disbursements 现金收支表Statement of changes in surplus 盈馀变化表Statement of cost and production 本钱及产量表Statement of cost of production 消费本钱表Statement of cost to manufacture and cost of goods soldStatement of current position 活动状况表Statement of daily cash 现金日计表Statement of financial condition 财务状况表Statement of financial income and expenses 财务收益及费用表Statement of financial operations 财务状况表Statement of funds and its application 资金运用表〔同statement of application of funds〕Statement of income and expenditure 收支表；收益及支出表Statement of income and profit – and – loss 总括性损益表〔同all inclusive income statement〕Statement of loss and gain 损益表；损益计算表Statement of operating expenses 营业费用表Statement of operating revenues 营业支出表Statement of profit and loss 损益表Statement of receipts and disbursements收支表Statement of receipts and disbursements and cash balance 现金收支及结存表Statement of resources and liabilities 资产负债表Statement of resources and obligation 资力担负表Statement of selling and administrative expenses 销售及管理费用表Statement of source and application of fund 资金来源运用表Statement of sources and disposition of funds 资金来源运用表Statement of surplus 盈馀表Statement of the income and expenditure 收支一览表Statement of working capital 运用资本表Statement of working capital changes 运用资本变化表Statement to customers 购货客户结单Static ratio 表态比率Static statement 表态表Statistical account 统计帐户Steam cost 蒸汽本钱Stock 股份；存货Stock account 资本帐Stock and bonds 股份及公司债Stock bonus 股份红利Stock book 存货薄Stock card 存货卡〔片〕Stock certificate 股票〔同certificate of stock〕Stock certificate book股票薄Stock company股份公司Stock control card存货统制卡〔片〕Stock debit notes 货物支出凭单Stock dividend 股利Stockholders 股东Stockholders’ ledger 股东分户帐Stock in trade 商品Stock inventory 存货Stock ledger 股东分户帐；存货分类帐Stock on hand 存货；盘存；财富目录〔同inventory〕Stock register 股票注销薄Stock requisition 领货单；领料单；领料央求书Stock sheet 存货表Stock split up 股份联系Stock taking 盘存；清华Stock transfer book 股份转让薄Stock turn 商品周转率Stock warrants 认股权证Stop payment 止付Stopped check 止付支票Stopping payment of check 止付支票Storage; godown rent 仓租；保管费Store adjustments 资料调整Store card 存料卡Store imprested account 备用资料帐Storekeeper 资料管理员Storeroom expenses 货机费用Stores inventory report 资料盘存；报告Stores issued book 收回资料薄Stores ledger 资料分类帐Stores ledger clerk 资料薄记员Stores ordered ledger 定购资料分类帐Stores received and issued book 资料收发薄Stores received book 支出资料薄Stores rejected book 拒收资料薄Stores requisition 领料单；领料央求书Stores reserve 资料预备Stores returned 退还资料Straight bill of lading 不转让提单Straight line method of amortization 直线摊销法Stub 存根Subagent 分支代理Sub – company 隶属公司Sub – normal depreciation 低度折旧Subordinated debts 隶属债务Sub – partners 附股合夥人Sub – production order 局部制造通知单Subscribed capital 已认股本Subscribed capital stock 已认股本〔同上条〕Subscribers 认股人；〔公司债〕应募人Subscription(s) 认股；认缴股款〔公司债〕Subscription book 认股薄；应募公司债薄Subscription for shares 认股Subscription installment book 分期认缴股款薄〔指公司债款〕Subscription ledger 认股分户帐；应募公司债分户帐Subscription list 认股册Subscription records 认股记载Subscription register 认股注销薄Subscription to capital stock 认缴股款Subscription accounts 补助帐户；明细帐户Subscription appropriation ledger 岁出预算明细分类帐Subsidiary book 补助帐薄；明细帐薄Subsidiary company 隶属公司Subsidiary corporation隶属公司〔同上条〕Subsidiary ledger 补助分类帐；明细分类帐；分户帐Subsidiary ledger accounts 补助分类帐户Subsidiary ledger for properties 财富明细分类帐Subsidiary ledger record 补助记载；明细记载Subsidiary revenue ledger 岁入补助〔明细〕分类帐Subsidies; subsidy 津贴Sum total, total amount, global amount 总数〔总额〕Summary account 窠总帐户Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表Summary of balance sheet changes 资产负债变化窠总表Summary of cost of finished parts used 耗用零件窠总表Summary of cost of finished products 制品本钱窠总表Summary of cost of goods sold 销货本钱窠总表Summary of cost of manufacturing expenses applied 已分配制造费用窠总表Summary of cost of returned goods 退货本钱窠总Summary of materials consumed 用料窠总表Summary of materials received 收料窠总表Summary of materials returned 退料窠总表Summary of scrap and spoiled materials 资料耗损窠总表Summary of spoiled work 损坏任务窠总表Summary of standing order and applied manufacturing expenses 实践及已分配制造费用窠总表Summary sheet 窠总表Summary statement 总表；窠总表Summary statement of receipts and disbursements 现金收支窠总表Summary statement of receipt and expenditures 收支窠总表Summary statement of resources and obligations 效能担负窠总表Sundry 杂项Sundry accounts 杂项帐户Sundry assts 杂项资产Sundry creditors 杂项债务人Sundry creditors temporary deposits 暂时存款Sundry customers (debtors) 杂项债务人Sundry debtors temporary loans 暂记欠款Sundry deposit with native banks, floating account 浮存Superannuating fund 养老基金Supercargo 上等货Superfine quality 极下品Superintendents’ office expense 监工部费用Superior limit of exchange 汇兑最高限额Supplemental bill 追加书Supplemental estimates 补充概算书Supplementary account 补助项目。
财务指标的英文
精ROI 投资利润率; 投资收益【石油词汇】精profit ratio of investment 投资利润率【石油词汇】扩DROI 投资利润率贴现【石油词汇】近return on investment 投资回收率; 投资利得率; 投资利润【主科技词汇】近ROI (=return on investment)投资收益率/利润率【MBA词汇】近rate of return on investment 投资报酬率; 投资回收率; 投资利得率; 投资收入报酬率【主科技词汇】近reinvest profits 净利润再投资; 利润再投资【主科技词汇】近capitalization rate 资本化利率; 投资收入率【主科技词汇】近profit reinvested 利润再投资【石油词汇】近profit investment ratio 利润投资比【石油词汇】近profit to investment ratio 利润投资比【石油词汇】近plough back profit 再投资利润【石油词汇】近PI ratio 利润投资比【石油词汇】近plough (plow) back 利润再投资【航海航天词汇】近plow back earnings 再投资利润【主科技词汇】近plough back 利润再投资【主科技词汇】近plow back profit 再投资利润【政治词汇】近plow back 以利润再投资【主科技词汇】近profit-investment criterion 利润投资准则【主科技词汇】近plow back 把(利润)再投资【大学词汇】近plough back 把利润再投资【财经贸易词汇】近plough back profit 再投资用的利润【主科技词汇】近plow back benefit 用于再投资的利润【航海航天词汇】近rate of return 投资收益率; 盈利率【石油词汇】近special exemption of reinvested profits 再投资利润的特殊免税【航海航天词汇】近rate of return 投资收入率; 投资收益率; 投资盈余率【主科技词汇】近return on capital 资本利润率【法律词汇】近profit rate on funds 资金利润率【主科技词汇】近return on assets 资产利润率【法律词汇】近profit ratio of wages 工资利润率【石油词汇】近profit ratio of capital 资本利润率【政治词汇】近rate of return on capital 资本利润率【政治词汇】近profit and tax investment ratio 投资利税率【石油词汇】近profit margin 利润边际; 利润幅度; 利润率【主科技词汇】近total capital profit ratio 总资本利润率【主科技词汇】近yield rate 投资实得率; 实际获利率; 屈服率【主科技词汇】近average rate of profit on investment 平均资金利润率【主科技词汇】近average profit rate on funds 平均资金利润率【主科技词汇】近average profit margin 平均资金利润率【主科技词汇】近profit ratio of paid-in capital 实收资本利润率【政治词汇】近actual profit rate on funds 实际资金利润率【主科技词汇】近return on net worth 资产净值利润率【石油词汇】近profit ratio of paid-up capital 实收资本利润率【主科技词汇】近profit on working capital 流动资本利润率【主科技词汇】近ratio of net profit to capital 净利润对资本比率【主科技词汇】近equalization of profit rates on capital 资本利润率平均化【主科技词汇】近profiteering 牟取暴利; 抬高利润; 贪图暴利; 投机倒把; 投机活动【主科技词汇】近investment tax credit 投资的减税率; 投资赋税优惠; 投资课税减免; 投资税收抵免【主科技词汇】近unequalized profit rate of capital 资本未平均化的利润率【主科技词汇】近capitalization rate of profit rent 租值利润的资本转化比率【航海航天词汇】近rate of return on new investment 新投资收益报酬率; 新投资所得率; 新资本所得率【主科技词汇】近reinvestment rate 再投资率; 重投资率【主科技词汇】近accounting rate of return 会计期间资本回收率; 投资报酬率【主科技词汇】近profit margin 利润率; 利润幅度【财经贸易词汇】近law of the falling tendency of the rate of profit 利润率递减法则; 利润率下降法则【主科技词汇】近PRI 古生物研究学会; 利润风险投资比; 石油开采学会【石油词汇】近rate of return on total assets 资产总额利润报酬率; 总资产报酬率【主科技词汇】近earnings n.工资收人; 利润; 利益; 所得【大学词汇】近return on investment 投资报酬率; 投资回报率【财经贸易词汇】近rate of return on investment 投资收益率; 投资回收率【GMAT词汇】近investment portfolio 投资票券目录; 投资业务; 投资证券组合; 投资组合【主科技词汇】近investment n.投资; 投资额; (时间、精力等的)投入【四级词汇】近return on assets managed (ROAM) 可控资产投资报酬率【主科技词汇】近rate of use of invested funds 投资资金交付使用率【主科技词汇】近huge speculative profits 巨额投机利润【主科技词汇】近equity capital 主权资本; 权益资本; 自有资本; 投入资本; 投资于新企业的资本【主科技词汇】近capital investment 投资支出; 基本投资; 基金投资; 资本投资【主科技词汇】近capital profit 资本利润【财经贸易词汇】近capital profit 资本利润【主科技词汇】近capital gain 资本利润【GMAT词汇】近interest on investment 投资利息【主科技词汇】近rate of investment 简单收益率; 投资率【主科技词汇】近capitalized profit 资本化利润【主科技词汇】近good investment 有利的投资【航海航天词汇】近lucrative investment 有利的投资【航海航天词汇】近return on assets 资产所得利润【石油词汇】近accrued interest on investment 应计投资利息【政治词汇】近earnings on invested capital 投入资本盈利【主科技词汇】近inferior agricultural investments 低利农业投资【航海航天词汇】近accrued interest on investment 应计投资利息【航海航天词汇】近investment credit 投资减税; 投资信贷; 投资信托【主科技词汇】近venture capital 冒险资本; 投机资本; 投入资本; 投资资本【主科技词汇】近profitable field of investment 有利的投资场所【航海航天词汇】近profit rate 利润率【政治词汇】近rate of profit 利润率【石油词汇】近margin of profit 利润率【GMAT词汇】近investment rate 投资率【主科技词汇】近scope of investment 投资率【石油词汇】近dear money 紧缩银根; 高息借款; 高息资金; 高利率; 高利率货币【主科技词汇】近net profit rate 净利润率【主科技词汇】近net profit margin 纯利润率【航海航天词汇】近profit ratio 利润比率【石油词汇】近percentage profit 利润比率【财经贸易词汇】近initial investment 初期投资; 创办投资; 期初投资; 最初投资【主科技词汇】近investment turnover 投资周转额; 投资周转率【主科技词汇】近payout time 投资返本年限法; 投资回收期【主科技词汇】近rate of gross investment 总投资率【主科技词汇】近bonus-percentage of profit 利润率分红【政治词汇】近general profit rate 一般利润率【主科技词汇】近profit rate of net worth 净值利润率【石油词汇】。
英文 财务知识点总结
英文财务知识点总结IntroductionFinancial knowledge is important for everyone, whether you are a student, business owner, or individual. It is crucial to understand the basics of finance in order to make informed decisions about saving, investing, and managing money. In this article, we will summarize some key financial knowledge points that everyone should be familiar with.Budgeting and SavingOne of the fundamental principles of personal finance is the concept of budgeting and saving. A budget is a plan for how you will spend and save your money each month. It allows you to track your income and expenses, and helps you to prioritize your spending. By creating and sticking to a budget, you can ensure that you live within your means and avoid overspending.Saving is also an important aspect of personal finance. It's crucial to set aside a portion of your income for future needs, such as emergencies, retirement, or major purchases. The earlier you start saving, the more you can benefit from compounding interest, which allows your savings to grow over time.InvestingInvesting is an essential part of building wealth and achieving financial goals. There are various investment options available, including stocks, bonds, mutual funds, and real estate. It's important to understand the risks and potential returns associated with each investment option, as well as how they align with your personal financial goals and risk tolerance.Diversification is also a key principle of investing. By spreading your investments across different assets and asset classes, you can reduce the risk of a large loss and increase the potential for higher returns.Credit and DebtCredit and debt are important components of personal finance. Credit allows you to borrow money and make purchases, while debt represents the money you owe. It's important to use credit responsibly and manage debt effectively in order to maintain a healthy financial situation.Understanding your credit score and report is crucial for managing credit and debt. Your credit score reflects your creditworthiness and impacts your ability to borrow money and the interest rates you'll pay. Monitoring your credit report regularly helps you to identify any errors or potential identity theft.InsuranceInsurance is a key aspect of financial planning that protects you and your assets from unexpected events. There are various types of insurance, including health, life, auto, home, and disability insurance. Each type of insurance provides a different form of protection, and it's important to understand the coverage and costs associated with each.Estate PlanningEstate planning involves making arrangements for how your assets will be managed and distributed after your death. It's important to have a will or trust in place to ensure that your wishes are carried out and that your loved ones are provided for. Estate planning also involves naming beneficiaries for your retirement accounts, life insurance policies, and other assets.TaxesUnderstanding the basics of taxation is important for managing your finances and complying with the law. It's important to know the different types of taxes, such as income tax, sales tax, and property tax, and how they impact your financial situation. You should also be aware of tax deductions and credits that can help you reduce your tax liability.Financial Knowledge for BusinessesIn addition to personal finance, there are also important financial knowledge points for businesses. Financial statements, such as the balance sheet, income statement, and cash flow statement, are essential for understanding a company's financial performance. These statements provide valuable insights into a company's profitability, liquidity, and solvency. Financial ratios are also important for analyzing a company's financial health. Ratios such as the debt-to-equity ratio, return on investment, and profit margin can help investors and managers evaluate a company's financial performance and make informed decisions.ConclusionFinancial knowledge is a fundamental skill that everyone should possess. Whether you are managing your personal finances or running a business, understanding key financial concepts and principles is essential for making informed decisions and achieving your financial goals. By learning and applying these financial knowledge points, you can build a strong foundation for financial success.。
财务管理专业英语句子及单词翻译
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)。
中外合作经营合同英文版7篇
中外合作经营合同英文版7篇篇1COOPERATION CONTRACTThis Cooperation Contract (hereinafter referred to as the “Contract”) is entered into by ___________ (hereinafter referred to as “Party A”), and ___________ (hereinafter referred to as “Party B”), in accordance with the laws of the People’s Republic of China, on the basis of equality, mutual trust, and mutual benefit.I. CONTRACTING PARTIESParty A: ___________ (Full Name)Address: ___________ (Address)Party B: ___________ (Full Name)Address: ___________ (Address)II. COOPERATION OBJECTIVEThe parties agree to jointly establish a cooperative business entity for the purpose of ___________.III. COOPERATION PERIODThe cooperation shall be effective from the date of signing this Contract and shall continue for a period of ________ years. After the expiration of this period, unless otherwise agreed by both parties, the Contract shall be automatically renewed.IV. SCOPE OF COOPERATION1. The parties shall jointly invest and establish a business entity with Party A contributing _______% of the total investment and Party B contributing _______%.2. The business entity shall be primarily engaged in __________ (business scope).3. The parties shall jointly determine major business decisions, management policies, and share profits and risks in accordance with their respective shares in the investment.V. CAPITAL CONTRIBUTIONS AND MANAGEMENT1. The total investment of the business entity shall be determined by both parties upon joint negotiation.2. Party A shall contribute _______% of the total investment in cash/kind within _______ days from the date of signing this Contract. Party B shall contribute its share in accordance with the agreed proportion and terms.3. The management of the business entity shall be carried out in accordance with relevant laws, regulations, and the articles of association approved by both parties.VI. PROFITS AND LOSSES1. Profits and losses generated during the cooperation shall be shared by both parties in proportion to their respective shares in the investment.2. After-tax profits shall be distributed to both parties based on their respective shares after deducting necessary expenses for the operation and expansion of the business entity.VII. CONFLICT OF INTEREST AND CONFIDENTIALITY1. Both parties shall not engage in any activities that are in conflict with the interests of the business entity during the term of this Contract.2. Any confidential information related to the business entity shall be kept confidential by both parties, and neither party shalldisclose such information to third parties without the consent of the other party.VIII. CONTRACT TERMINATION AND DISPOSITION OF ASSETS1. In case of termination of this Contract due to any reason, the remaining assets of the business entity shall be disposed of in accordance with relevant laws, regulations, and the agreed terms of both parties.2. Any disputes arising from the termination of this Contract shall be resolved through friendly negotiation or legal means.IX. MISCELLANEOUS1. Both parties shall comply with all applicable laws, regulations, and policies during the implementation of this Contract. Any changes to relevant laws, regulations, or policies that affect the implementation of this Contract shall be notified to the other party in a timely manner.2. Any disputes arising from or in connection with this Contract shall be resolved through friendly negotiation between both parties. If no settlement can be reached, either party may submit the dispute to the court with jurisdiction over the place where the business entity is located for litigation resolution.3. This Contract is made in both Chinese and English languages with equal validity. In case of any discrepancies between the two versions, the Chinese version shall prevail.4. This Contract shall be subject to approval by relevant authorities before its effectiveness if so required by law or regulation.5. This Contract is executed in ____ copies, with both parties holding equal number of copies each bearing equal validity and legal force from the date of signing by both parties concerned hereby confirmed by an authorized representative on behalf of each party.. 签署地点：____________ 日期：____________For Party A: （盖章）For Party B: （盖章）（以下空白留双方代表签字及盖章用）（以下空白留双方代表签字及盖章用）（Signature）（Signature）（Stamp）（Stamp）（Name）（Name）Title: _________________________ Title: _________________________ （双方代表签字及盖章处）（双方代表签字及盖章处）篇2Sino-Foreign Cooperative Operation ContractThis Sino-Foreign Cooperative Operation Contract (hereinafter referred to as the "Contract") is made by andbetween [Company Name of China] (hereinafter referred to as "Party A") and [Company Name of Foreign Country] (hereinafter referred to as "Party B").Article 1: Contract ObjectiveThe objective of this Contract is to establish a cooperative operation between Party A and Party B for the purpose of [specify the purpose of the cooperation, such as production, distribution, marketing, technology cooperation, etc.]Article 2: Terms of Cooperation1. The cooperation shall be implemented in accordance with the principles of mutual benefit, equality, fairness, and good faith.2. Party A and Party B shall contribute resources, technologies, expertise, and other necessary elements for the successful operation of the project.Article 3: Capital Contribution1. Party A shall contribute [specify amount or percentage] of the total capital required for the project.2. Party B shall contribute [specify amount or percentage] of the total capital required for the project, which may include foreign currency or technologies.Article 4: Operation Management1. The cooperative operation shall be managed by a Joint Management Committee composed of representatives from both parties.2. The Committee shall be responsible for overseeing the daily operations, making strategic decisions, and resolving any disputes that may arise during the course of cooperation.Article 5: Profit Distribution1. Profits generated from the cooperative operation shall be distributed in accordance with the capital contributions of both parties.2. Additional profit distribution arrangements shall be agreed upon by both parties in writing.Article 6: Risk SharingAny risks encountered during the operation shall be shared by both parties in accordance with their respective contributions and responsibilities.Article 7: Contract Duration1. The duration of this Contract shall be [specify duration].2. There shall be options for renewal upon expiration of the Contract as agreed by both parties.Article 8: Intellectual Property Rights1. Any intellectual property rights arising from the cooperative operation shall be owned by both parties in accordance with their respective contributions.2. Each party shall be responsible for safeguarding the other party's intellectual property rights.Article 9: ConfidentialityBoth parties shall maintain confidentiality of all information related to the cooperative operation that is not intended for public disclosure.Article 10: TerminationThis Contract may be terminated by either party in the event of a breach of Contract by the other party that is not rectified within a reasonable period.Article 11: Miscellaneous1. Any disputes arising from or in connection with this Contract shall be resolved through friendly negotiations between both parties.2. This Contract shall be governed by and construed in accordance with the laws of [specify applicable law].3. This Contract constitutes the entire agreement between the parties and no modifications shall be made to it unless agreed upon by both parties in writing.IN WITNESS WHEREOF, the parties have executed this Contract by their respective duly authorized representatives on _________. The original text of this Contract shall be made in both Chinese and English languages, with equal legal effects. Any discrepancies shall be resolved by reference to the Chinese version.篇3Sino-Foreign Cooperative Operation ContractThis Sino-Foreign Cooperative Operation Contract (hereinafter referred to as the "Contract") is made by and between [Name of Chinese Party] (hereinafter referred to as the "Chinese Party") and [Name of Foreign Party] (hereinafterreferred to as the "Foreign Party"), through friendly negotiation and mutual understanding, in accordance with the laws of the People's Republic of China.Article 1: ObjectiveThe purpose of this Contract is to establish a cooperative operation between the Chinese Party and the Foreign Party for the purpose of jointly developing, manufacturing, and marketing ___[describe the product/service合作经营的项目]___ in China.Article 2: Scope of Cooperation1. The parties shall cooperate in the areas of research, development, production, and sales of ___[产品/服务].2. The specific details of cooperation, including investment, profits distribution, risk sharing, management structure, and operation mode shall be further defined in subsequent agreements.Article 3: Term of CooperationThe term of this Contract shall be ___[Contract duration, e.g., "ten years"], commencing on the date of signing this Contract and expiring on the date specified.Article 4: Investment1. The Chinese Party shall contribute land, buildings, and other assets as its investment.2. The Foreign Party shall contribute technology, equipment, and cash as its investment.3. Details of investment structure, proportion, and timing shall be clearly defined in a separate investment agreement.Article 5: Management1. A joint management committee shall be established to oversee the operation and daily management of the cooperative enterprise.2. The committee shall consist of representatives from both parties and shall have equal decision-making power.3. Major decisions, such as changing the purpose of cooperation, major investments, and appointment of senior management personnel require the approval of both parties.Article 6: Operation and Management1. The cooperative enterprise shall conduct its business activities in accordance with the laws and regulations of China.2. The operation and management rules shall be formulated by the joint management committee based on agreed principles.3. The enterprise shall establish a sound management system to ensure the smooth operation of its business activities.Article 7: Profit Distribution and Risk Sharing1. Profits generated by the cooperative enterprise shall be distributed in accordance with the agreed proportion between the parties.2. Risks associated with the operation of the enterprise shall be shared by both parties in accordance with their respective contributions to the enterprise.Article 8: Intellectual Property1. The Foreign Party shall assign or license all intellectual property rights related to the technology it provides to the cooperative enterprise.2. The parties shall protect each other's intellectual property rights and take necessary measures to prevent any infringement of such rights.Article 9: Contract Termination1. In case of any breach of contract by either party, the other party may terminate this Contract in accordance with applicable laws and regulations.2. Upon termination of this Contract, all assets and rights related to the cooperative enterprise shall be disposed in accordance with agreed principles.Article 10: Miscellaneous1. This Contract shall be governed by and construed in accordance with the laws of the People's Republic of China.2. Any disputes arising from or in connection with this Contract shall be settled through friendly negotiation between the parties. If no settlement can be reached, such disputes may be submitted to ___ [specify dispute resolution mechanism, e.g., "the court having jurisdiction over the place where the cooperative enterprise is located"] for resolution.3. This Contract is made in both Chinese and [Foreign language], with the Chinese version being the official version. In case of any discrepancies between the two versions, the Chinese version shall prevail.4. This Contract is effective as of the date of signing by both parties and shall be registered with relevant authorities in accordance with applicable laws and regulations.The parties have read and fully understand this Contract, and agree to be bound by its terms and conditions.Chinese Party: _________ [Signature]Foreign Party: _________ [Signature]Date: _________ [Contract signing date]篇4Sino-Foreign Cooperative Operation ContractThis Sino-Foreign Cooperative Operation Contract (hereinafter referred to as the "Contract") is made by and between [Party A Name], a legal entity duly organized under the laws of [Party A's Country], and [Party B Name], a legal entity duly organized under the laws of the People's Republic of China, through friendly negotiation and mutual understanding on the basis of equality and mutual benefit and in accordance with the laws of the People's Republic of China.Article 1: Contract ObjectiveThe objective of this Contract is to establish a cooperative operation between the two Parties for the purpose of [specify the purpose or industry, e.g., manufacturing, distribution, technology cooperation, etc.] in China.Article 2: Scope of CooperationThe scope of cooperation shall include but not be limited to [list specific areas of cooperation, e.g., product development, technology transfer, market expansion, etc.].Article 3: Term of CooperationThe term of this Contract shall be for a period of [specify duration, e.g., twenty years], commencing on [start date] and expiring on [end date].Article 4: Investment and Capital Contribution1. Party A shall contribute [specify amount or percentage] as investment, which may include [specify, e.g., cash, technology, equipment, etc.].2. Party B shall contribute [specify amount or percentage] as investment, which may include [specify, e.g., land, buildings, working capital, etc.].Article 5: Management StructureThe cooperative enterprise shall establish a management committee consisting of representatives from both Parties. Decision-making shall be based on mutual consultation and agreement.Article 6: Operation and ManagementThe cooperative enterprise shall be operated and managed in accordance with laws and regulations of China, and the operational activities shall be conducted based on the agreed management structure.Article 7: Profit DistributionProfits shall be distributed in accordance with the agreed ratio between the two Parties. Details shall be specified in the Supplementary Agreement.Article 8: Intellectual PropertyAll intellectual property arising from the cooperative activities shall be owned by the cooperative enterprise or used under license from either Party, as agreed upon by both Parties.Article 9: Risk SharingBoth Parties shall share risks in accordance with their respective contributions to the enterprise.Article 10: Contract TerminationThis Contract may be terminated upon agreement by both Parties or in cases of force majeure leading to permanent inability to perform the Contract. Termination shall be subject to the provisions of the Supplementary Agreement.Article 11: Miscellanea1. This Contract shall be subject to laws and regulations of the People's Republic of China.2. Any disputes arising from or in connection with this Contract shall be settled through friendly negotiation between both Parties. If no settlement can be reached, either Party may submit such disputes to [specify arbitration institution] for arbitration.3. This Contract shall be made in both Chinese and English languages, with equal validity. In case of any discrepancies between the two versions, the Chinese version shall prevail.4. This Contract is effective as of the date when it is signed and approved by both Parties.Party A (China): [Name of Party A]Authorized Representative: [Signature] Date:XX-XX-XXXX篇5SINO-FOREIGN COOPERATION CONTRACT甲方：__________（以下简称中方）Party A: __________ (hereinafter referred to as the Chinese Party)乙方：__________ （以下简称外方）Party B: __________ (hereinafter referred to as the Foreign Party)鉴于甲方拥有独特的资源和技术优势，乙方拥有先进的国际管理经验和资金实力；经充分友好协商，双方就共同开展合作经营活动事宜，达成共识，并签订本合同。
财务管理专业英语
财务管理专业英语business 企业商业业务financial risk 财务风险sole proprietorship 公家业主制企业partnership 合伙制企业limited partner 有限责任合伙人general partner 普通合伙人separation of ownership and control 一切权与运营权分别claim 要求主张要求权management buyout 管理层收买tender offer 要约收买financial standards 财务准那么initial public offering 初次地下发行股票private corporation 私募公司未上市公司closely held corporation 控股公司board of directors 董事会executove director 执行董事non- executove director 非执行董事chairperson 主席controller 主计长treasurer 司库revenue 支出profit 利润earnings per share 每股盈余return 报答market share 市场份额social good 社会福利financial distress 财务困境stakeholder theory 利益相关者实际value (wealth) maximization 价值〔财富〕最大化common stockholder 普通股股东preferred stockholder 优先股股东debt holder 债务人well-being 福利diversity 多样化going concern 继续的agency problem 代理效果free-riding problem 搭便车效果information asymmetry 信息不对称retail investor 散户投资者institutional investor 机构投资者agency relationship 代理关系net present value 净现值creative accounting 发明性会计stock option 股票期权agency cost 代理本钱bonding cost 契约本钱monitoring costs 监视本钱takeover 接收corporate annual reports 公司年报balance sheet 资产负债表income statement 利润表statement of cash flows 现金流量表statement of retained earnings 留存收益表fair market value 公允市场价值marketable securities 油价证券check 支票money order 拨款但、汇款单withdrawal 提款accounts receivable 应收账款credit sale 赊销inventory 存货property,plant,and equipment 土地、厂房与设备depreciation 折旧accumulated depreciation 累计折旧liability 负债current liability 活动负债long-term liability 临时负债accounts payout 应付账款note payout 应付票据accrued espense 应计费用deferred tax 递延税款preferred stock 优先股common stock 普通股book value 账面价值capital surplus 资本盈余accumulated retained earnings 累计留存收益hybrid 混合金融工具treasury stock 库藏股historic cost 历史本钱current market value 现行市场价值real estate 房地产outstanding 发行在外的a profit and loss statement 损益表net income 净利润operating income 运营收益earnings per share 每股收益simple capital structure 复杂资本结构dilutive 冲减每股收益的basic earnings per share 基本每股收益complex capital structures 复杂的每股收益diluted earnings per share 稀释的每股收益convertible securities 可转换证券warrant 认股权证accrual accounting 应计制会计amortization 摊销accelerated methods 减速折旧法straight-line depreciation 直线折旧法statement of changes in shareholders’equity 股东权益变化表source of cash 现金来源use of cash 现金运用operating cash flows 运营现金流cash flow from operations 运营活动现金流direct method 直接法indirect method 直接法bottom-up approach 倒推法investing cash flows 投资现金流cash flow from investing 投资活动现金流joint venture 合资企业affiliate 分支机构financing cash flows 筹资现金流cash flows from financing 筹资活动现金流time value of money 货币时间价值simple interest 单利debt instrument 债务工具annuity 年金future value 终至present value 现值compound interest 复利compounding 复利计算pricipal 本金mortgage 抵押credit card 信誉卡terminal value 终值discounting 折现计算discount rate 折现率opportunity cost 时机本钱required rate of return 要求的报酬率cost of capital 资本本钱ordinary annuity普通年金annuity due 先付年金financial ratio 财务比率 deferred annuity 递延年金restrictive covenants 限制性条款 perpetuity 永续年金bond indenture 债券契约 face value 面值financial analyst 财务剖析师 coupon rate 息票利率liquidity ratio 活动性比率 nominal interest rate 名义利率current ratio 活动比率 effective interest rate 有效利率window dressing 账面粉饰 going-concern value 继续运营价值marketable securities 短期证券 liquidation value 清算价值quick ratio 速动比率 book value 账面价值cash ratio 现金比率 marker value 市场价值debt management ratios 债务管理比率 intrinsic value 内在价值debt ratio 债务比率 mispricing 给……错定价钱debt-to-equity ratio 债务与权益比率 valuation approach 估价方法equity multiplier 权益乘 discounted cash flow valuation 折现现金流量模型long-term ratio 临时比率 undervaluation 低估debt-to-total-capital 债务与全部资本比率 overvaluation 高估leverage ratios 杠杆比率 option-pricing model 期权定价模型interest coverage ratio 利息保证比率 contingent claim valuation 或有要求权估价earnings before interest and taxes 息税前利润 promissory note 本票cash flow coverage ratio 现金流量保证比率 contractual provision 契约条款asset management ratios 资产管理比率 par value 票面价值accounts receivable turnover ratio 应收账款周转率 maturity value 到期价值inventory turnover ratio 存货周转率 coupon 息票利息inventory processing period 存货周转期 coupon payment 息票利息支付accounts payable turnover ratio 应付账款周转率coupon interest rate 息票利率cash conversion cycle 现金周转期 maturity 到期日asset turnover ratio 资产周转率 term to maturity 到期时间profitability ratio 盈利比率 call provision赎回条款gross profit margin 毛利润 call price 赎回价钱operating profit margin 运营利润 sinking fund provision 偿债基金条款net profit margin 净利润 conversion right 转换权return on asset 资产收益率 put provision 卖出条款return on total equity ratio 全部权益报酬率 indenture 债务契约return on common equity 普通权益报酬率 covenant 条款market-to-book value ratio 市场价值与账面价值比率 trustee 托管人market value ratios 市场价值比率 protective covenant 维护性条款dividend yield 股利收益率 negative covenant 消极条款dividend payout 股利支付率 positive covenant 积极条款financial statement财务报表 secured deht担保借款profitability 盈利才干 unsecured deht信誉借款viability 生活才干 creditworthiness 信誉solvency 偿付才干 collateral 抵押品collateral trust bonds 抵押信托契约 debenture 信誉债券bond rating 债券评级current yield 现行收益yield to maturity 到期收益率default risk 违约风险interest rate risk 利息率风险authorized shares 授权股outstanding shares 发行股treasury share 库藏股repurchase 回购right to proxy 代理权right to vote 投票权independent auditor 独立审计师straight or majority voting 少数投票制cumulative voting 积聚投票制liquidation 清算right to transfer ownership 一切权转移权preemptive right 优先认股权dividend discount model 股利折现模型capital asset pricing model 资本资产定价模型constant growth model 固定增长率模型growth perpetuity 增常年金mortgage bonds 抵押债券。
创业计划书英语翻译版
创业计划书英语翻译版1. Executive SummaryThe purpose of this business plan is to outline the strategy, goals, and vision for our new startup. Our company, [Company Name], is a tech-based solution provider that aims to revolutionize the [Industry] industry by offering innovative and user-friendly products and services. In this business plan, we will discuss our market analysis, target market, marketing strategy, financial projections, and operational plan in detail.2. Company Description[Company Name] is a tech startup founded by a team of experienced professionals with a passion for innovation and a deep understanding of the [Industry] industry. Our mission is to empower businesses and individuals with cutting-edge technology solutions that streamline operations, enhance productivity, and drive growth. Our core offerings include [Products/Services], which are designed to address the pain points and challenges faced by [Industry] professionals.3. Market AnalysisThe [Industry] industry is a rapidly growing sector, with a high demand for tech-enabled solutions that can improve efficiency and productivity. Our market analysis indicates that there is a significant need for innovative products and services that can streamline processes, automate tasks, and deliver real-time insights. We have identified key trends and opportunities in the industry, and we are confident that our offerings will meet the needs of our target customers.4. Target MarketOur target market includes [Target Audience], who are seeking reliable and cost-effective tech solutions to enhance their [specific needs]. We have segmented our target market based on [criteria], and we have identified key demographics, behaviors, and preferences that will guide our marketing and sales strategies.5. Marketing StrategyOur marketing strategy is focused on building brand awareness, generating leads, and driving conversions. We plan to utilize a mix of online and offline channels, including social media, content marketing, email marketing, and industry events, to reach our target audience. Additionally, we will leverage strategic partnerships and word-of-mouth referrals to expand our market reach.6. Sales StrategyOur sales strategy is centered on building strong relationships with our customers and providing exceptional support throughout the sales process. We will implement aconsultative sales approach to understand the unique needs of each customer and offer tailored solutions that address their pain points. Additionally, we will provide ongoing support and training to ensure customer satisfaction and retention.7. Financial ProjectionsOur financial projections are based on careful analysis and realistic assumptions about our revenue streams, expenses, and growth potential. We have projected our sales forecast, cash flow, and profit and loss statement for the next [time period], and we are confident in our ability to achieve our financial targets.8. Operational PlanOur operational plan outlines the day-to-day operations of our business, including our organizational structure, staffing and hiring plan, technology infrastructure, and customer support processes. We are committed to maintaining high standards of quality, efficiency, and customer satisfaction in all aspects of our operations.9. ConclusionIn conclusion, [Company Name] is poised to become a leader in the [Industry] industry by offering innovative, sustainable, and scalable tech solutions that address the needs of our target market. We are confident in our ability to execute our business plan, achieve our strategic goals, and create long-term value for our stakeholders. We look forward to the opportunity to bring our vision to life and make a positive impact in the [Industry] industry. Thank you for considering our business plan.。
会计英语词汇
会计类英语单词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents´100901 外埠存款 Other city Cash in bank´100902 银行本票 Cashier´s cheque´100903 银行汇票 Bank draft´100904 信用卡 Credit card´100905 信用证保证金 L/C Guarantee deposits´100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments´110101 股票 Short-term investments - stock´110102 债券 Short-term investments - corporate bonds´110103 基金 Short-term investments - corporate funds´110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks´140101 股票投资 Investment on stocks´140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds´140201 债券投资 Investment on bonds´140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor´s rights investment depreciation reserves1431 委托贷款 Entrust loans´143101 本金 Principal´143102 利息 Interest´143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material´160101 专用材料 Special-purpose material´160102 专用设备 Special-purpose equipment´160103 预付大型设备款 Prepayments for equipment´160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income´191101待处理流动资产损溢 Wait deal intangible assets loss or income´191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable´217101 应交增值税 value added tax payable´21710101 进项税额 Withholdings on VAT´21710102 已交税金 Paying tax´21710103 转出未交增值税 Unpaid VAT changeover´21710104 减免税款 Tax deduction´21710105 销项税额 Substituted money on VAT´21710106 出口退税 Tax reimbursement for export´21710107 进项税额转出 Changeover withnoldings on VAT´21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax´21710109 转出多交增值税 Overpaid VAT changeover´21710110 未交增值税 Unpaid VAT´217102 应交营业税 Business tax payable´217103 应交消费税 Consumption tax payable´217104 应交资源税 Resources tax payable´217105 应交所得税 Income tax payable´217106 应交土地增值税 Increment tax on land value payable´217107 应交城市维护建设税 Tax for maintaining and building cities payable´217108 应交房产税 Housing property tax payable´217109 应交土地使用税 Tenure tax payable´217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable ´217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable´231101 债券面值 Face value, Par value´231102 债券溢价 Premium on bonds´231103 债券折价 Discount on bonds´231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS´ EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve´311101 资本(或股本)溢价 Cpital(or Stock) premium´311102 接受捐赠非现金资产准备 Receive non-cash donate reserve´311103 股权投资准备 Stock right investment reserves´311105 拨款转入 Allocate sums changeover in´311106 外币资本折算差额 Foreign currency capital´311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves´312101 法定盈余公积 Legal surplus´312102 任意盈余公积 Free surplus reserves´312103 法定公益金 Legal public welfare fund´312104 储备基金 Reserve fund´312105 企业发展基金 Enterprise expension fund´312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution´314101 其他转入 Other chengeover in´314102 提取法定盈余公积 Withdrawal legal surplus´314103 提取法定公益金 Withdrawal legal public welfare funds´314104 提取储备基金 Withdrawal reserve fund´314105 提取企业发展基金 Withdrawal reserve for business expansion´314106 提取职工奖励及福利基金 Withdrawal staff and workers´ bonus and welfare fund´314107 利润归还投资 Profits capitalizad on return of investment´314108 应付优先股股利 Preferred Stock dividends payable´314109 提取任意盈余公积 Withdrawal other common accumulation fund´314110 应付普通股股利 Common Stock dividends payable´314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock) ´314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture´410101 基本生产成本 Base cost of manufacture´410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment。
现金流与利润同样重要（Cashflowisasimportantasprofit）
现金流与利润同样重要（Cash flow is as important as profit）What is cash flow? In the normal production and operation cycle, the company cash flow including the purchase of fixed assets, the purchase of inventory, repayment of debt, payment of interest and dividends, pay taxes, cash inflows include direct sales to recover cash and receivables and cash income. The difference between cash flow and cash flow is cash flow. In fact, cash flow is the difference between cash inflow and outflow calculated on the basis of paid in, or cash basis. The profit is based on the accrual basis for accounting treatment. The calculated accounting profit is the difference between the receivable income and the payable cost and expenses. If the credit sales did not cash inflows, but included in the current income; depreciation and amortization are not required to pay cash but included in the current cost. So the profit on the company statement is not equal to the cash that the company can take out, that is the cash flow. To sum up, the size of profit indicators will be affected by various accounting methods, such as fixed assets depreciation method, depreciation period, inventory valuation methods and so on, so that it is possible to manipulate accounting profits. The cash flow is basically out of control unless the bank is in collusion with the business. Therefore, it can be said that the cash flow index is more objective and true than the profit index. In fact, when the company is profitable, it does not guarantee that its cash flow is sufficient to repay the principal and interest of its debts. If you assume that a company reduces credit standards or extends the customer's payment terms, you may lose control of your accounts receivable and increase bad debt losses. At this time, even if the company's accounting profit, the sales revenue of the cash inflow generated is insufficient, may not besufficient to offset production, investment and debt repayment required cash outflow, resulting in the production of the normal investment debt crisis or influence. Sometimes, even if the company can manage the accounts receivable well, the asset investment must grow even more when its sales grow too fast. If the company does not have enough cash and can not maintain normal investment, it will lead to "growing bankruptcy""(growingbroke). Love group because they do not pay sufficient attention to cash flow, coupled with the growth rate is too high, resulting in cash shortage, long-term payment of suppliers can not pay, lost credit, into financial crisis.Because of the nature and the objectivity of the cash flow, it has gradually become the core of enterprise management, has become an important index for evaluating the quality of comprehensive financial company, in the financial analysis, financial officers will often profit and cash flow analyses, in judging the company's profit quality, solvency, liquidity and financial flexibility. The role of cash flow is more significant.1. profitability and quality. Making money is the premise of the company's survival and development, but the company's accounting profit is only the profit on the books. If it can not be cash, it will soon make the company lose its ability to pay, and there is also a financial crisis. Profitability is real and high quality only when cash flow follows profit growth and accounts for a larger proportion of cash flow to net profit. Therefore, financial personnel often use cash earnings and cash flow and the proportion of net profit to determine the company'strue profitability and earnings quality.2. debt paying ability. Debt paying ability refers to the ability of the company to pay cash during a certain period, in addition to satisfying the basic operation, and paying the principal and interest of the current debt. Asset liability ratio is commonly used indicators of financial personnel. But due to the existence of accounting statements and the historical cost principle, all assets especially large differences between the book value of long-term assets and the actual value, the index provides information with a certain degree of subjectivity and fuzziness. At this point, cash flow information gives a useful supplement, and the ratio of cash flow to related liabilities directly reflects the company's real ability to pay.3. liquidity. Liquidity refers to the liquidity of a company's assets, i.e., the rate at which the company's assets are realized at a reasonable price in the short run. Liquidation time is longer or can not be realized at a reasonable price, indicating the poor liquidity of assets. Liquidity ratio and quick ratio are commonly used indicators to analyze the liquidity of a company's assets. Generally, when the current ratio is greater than 2 or the quick ratio is greater than 1, we think the liquidity of the company's assets is better. However, in the current assets inventory, accounts receivable and prepaid expenses, prepaid accounts receivable cash would be influenced by many factors, plus the allowance for bad debts and inventory extraction of randomness, which makes it difficult for us to pass the current ratio and quick ratio index accurately judge the asset liquidity. The ratio of cash and cashequivalents to current liabilities and the proportion of current assets can accurately reflect the liquidity of the company's assets.4. financial flexibility. Financial flexibility refers to the adaptability of the company's financial resources to changes in the financial environment.Although each company will have its own future may face the economic environment, financial environment and legal environment, there is a general forecast. But the emergence of some opportunities is hard to predict. Changes in the competitive landscape, changes in market demand, changes in the economic situation and changes in the world economic order will happen in a flash, and provide a rare opportunity. Seize the opportunity and the company will enter a new era. Haier Zhang Ruimin took the opportunity to seize all possible profits as one of its three main tasks, he believes that cash flow is the company's oxygen and blood. Without cash flow guarantee, the company will fall at any moment. In fact, if a company's assets lack flexibility, which means that there is not enough cash for investment, it is tantamount to give up profits, and then give up the market.The direct cause of an increasing number of companies, especially those with high growth rates, is often the lack of profits, but the lack of cash flow. Bill Gates said, "I wish I had enough money in my bank account to pay for a year's salary, even if we didn't have any income.". Cash flow deserves a lot of attention from our entrepreneurs.。
80个寓意发财的英文名字
80个寓意发财的英文名字以下是80个寓意发财的英文名字：1. Wealthy -用法：作为一个名字，表示富有和成功的人。
2. Prosper -用法：作为一个名字，表示富有和成功的人。
3. Fortune -用法：作为一个名字，表示幸运和繁荣。
4. Cash -用法：作为一个名字，表示财务稳定和成功。
5. Rich -用法：作为一个名字，表示富有和成功的人。
6. Abundance -用法：作为一个名字，表示富饶和繁荣。
7. Prosperity -用法：作为一个名字，表示富有和成功的人。
8. Opulence -用法：作为一个名字，表示财富和奢华。
9. Success -用法：作为一个名字，表示成功和繁荣。
10. Affluence -用法：作为一个名字，表示富裕和财富。
11. Treasure -用法：作为一个名字，表示珍宝和财富。
12. Golden -用法：作为一个名字，表示黄金和财富。
13. Mint -用法：作为一个名字，表示财务稳定和成功。
14. Fortune -用法：作为一个名字，表示财富和好运。
15. Lucre -用法：作为一个名字，表示财富和利益。
16. Successor -用法：作为一个名字，表示成功和繁荣。
17. Goldmine -用法：作为一个名字，表示富有和成功的人。
18. Treasury -用法：作为一个名字，表示财富和财务管理。
19. Pile -用法：作为一个名字，表示财富和大量金钱。
20. Moneybags -用法：作为一个名字，表示富有和财富。
21. Midas -用法：作为一个名字，表示富有和财富。
22. Affluent -用法：作为一个名字，表示富有和繁荣的人。
23. Loaded -用法：作为一个名字，表示财富和成功。
24. Prosperous -用法：作为一个名字，表示富有和成功的人。
25. Cashflow -用法：作为一个名字，表示财务稳定和成功。
Unit2 Improving Yourself 第 3 课时
【答案】district
10. They ran the story under the ____________(标题) “Biden’s Speech for his Victory!”
2. We launch a big advertising campaign to promote our new ___________ (牙膏).
【答案】toothpaste
3. The tyre is flat—the _________ (钉子) has gone right through.
【答案】to vote
【解析】intend to do sth想要做某事，打算做某事
5. Our school will ___________ (equip) with iPad in every classroom, which really excites all of us.
【答案】be quipped
3. There has never been any __________ (necessary) for some migrant worker to travel around for work.
【答案】necessity
4. Most surprisingly, quite a few said they don't intend __________ (vote) at all.
C．It might disturb the animals you photograph.
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Slide 2.9
• Income statement (profit and loss account) for Monday
• Sales revenue • Cost of goods sold (3/4 of 40) • Profit • 45 (30) 15
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.15
• Example 2.1 (continued) • On Wednesday, Paul bought more wrapping paper for 46 cash . However ,it was raining hard for much of the day and sales were slow. After Paul had sold half of his total inventories for 32, he decided to stop trading until Thursday morning .
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.11
• Example (continued) • On Tuesday, Paul bought more wrapping paper for 20 cash . He managed to sell all of the new inventories and all of the earlier inventories, for a total of 48.
Slide 2.5
• Let’s start an example
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.1
• Wealth ,cash and profit • Please discuss : • How can the amount of wealth generated for a particular period be assessed? • Is generating wealth the same as making a profit? • Does generating wealth mean having more cash at the end of the period that at the start? • Is the wealth of the business the same the wealth of the owners?
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.7
• He began the venture with 40 in cash. On Monday , Paul’s first day of trading, he bought wrapping paper for 40 and sold three-quarters of it for 45 cash. • How about cash movements, profit and accumulated wealth ?
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.16
• Cash flow statement for Wednesday
What is the accumulated wealth of the business at the end of that period and what form does the wealth take?
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
ide 2.4
Cash flow statement Income statement Balance sheet
Slide 2.6
• Example (continued) • Paul was unemployed and unable to find a job. He therefore decided to embark on a business venture. Christmas was approaching, and so he decided to buy gift wrapping paper from a local supplier and to sell it on the cornor of his local high street. He felt that the price of wrapping paper in the high street shops was excessive. This provided him with a useful business opportunity.
Income statement
Balance sheet
What cash movements (cash in and cash out) took place over a particular period?
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.14
• Balance sheet as at Tuesday evening
• Cash (closing balance ) • Inventories • Total assets • Equity 73 -73 73
• The equity at Monday evening is 55. • An increase of 18 (73-55) represents the increased wealth .
Slide 2.10
• Balance sheet (statement of financial position )as at Monday evening
• Cash (closing balance ) • Inventories of good for resale (1/4 of 40) • Total assets • Equity • The equity at Monday evening is 55. 45 10 55 55
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.8
Cash • Cash flow statement for Monday in Cash
• • • • • Opening balance (from Monday evening) Cash from sales of wrapping paper Cash paid to buy wrapping paper Closing balance 45 48 (20) 73
Peter Atrill and Eddie McLaney, Accounting and Finance for Non-Specialists, 6th Edition, © Pearson Education Limited 2008
Slide 2.3
Cash flow statement
Income statement
Balance sheet
How much wealth (that is ,profit) was generated, or lost ,by the business over that period ?(Profit (or loss) is defined as the increase (or decrease) in wealth arising from trading activities.)
Slide 2.13
• Income statement for Tuesday