财务专业英语复习题

第一篇：财务专业英语复习题

一、词汇翻译：

1、优先股

2、投资活动

3、现金流入

4、折旧

5、财务报告

6、资产负债表

7、流动资产

8、债权人

9、存货

10、合伙制企业

11、财务管理

12、余额，平衡

13、应付账款

14、财务比率

15、资本预算

16、流动资产

17、负债

18、利润表

19、净利润

20、账面价值

21、现金股利

22、应收账款

23、普通股

24、风险规避

25、流动负债

26、合伙人

27、收入

28、市场份额

29、股票期权

30、财务报表

31、现金流出

32、偿付能力

33、赊销

34、累计折旧

35、资本盈余

36、房地产

37、摊销

38、有价证券

39、盈利比率

40、资本预算

41、股票发行

42、财务比率

43、存货

44、财务困境

45、账面价值

46、优先股

47、盈利能力

48、应计费用

49、合资企业

50、流动性比率

51、资产负债表

52、权益乘数

53、债权人

54、杠杆比率

55、收益

二、单项选择题

1、Which of the following users are not external users of financial management information?()

A.managersB.creditorsC.investorsD.employees、Which of the following belongs to current liabilities?()

A.mortgages payableB.prepaid expenses

C.notes payableD.bonds payable3、Cash inflows related to investing activities are()

A.cash received from the sale of assets

B.collection of notes receivable

C.sale of another entity’s equity securities by the reporting entity

D.both A and C4、Cash equivalents include()

A.time depositsB.inventories

C.accounts receivableD.prepaid expenses5、Which of the following service involves providing an independent report on the appropriateness of financial statements?()

A.auditB.taxC.consultingD.budgeting6、Accountants employed by large corporations may work in the areas of the following except()

A.product costing and pricingB.budgeting

C.internal auditingD.product producing7、Which of the following is a liability account?（）

A.prepaid insuranceB.additional paid-in capital

C.salaries payableD.accumulated depreciation8、Financial statement does not include()

A.balance sheetB.income statement

C.cash flow statementD.working sheet9、Net income or net loss are reported on the()

A.balance sheetB.statement of owners’ equity

C.income statementD.both b and c10、Which of the following users are not external users of financial management information?()

A.managersB.creditorsC.investorsD.employees11、Cash inflows related to investing activities are()

A.cash received from the sale of assets

B.collection of notes receivable

C.sale of another entity’s equity securities by the reporting entity

D.both A and C12、Cash equivalents include()

A.time depositsB.inventories

C.accounts receivableD.prepaid expenses

三、英译汉

1、Public corporations in the US and many other countries are required to prepare and disclose the following financial statements to the public on a periodic basis: balance sheet;income statement;statement of cash flows;statement of retained earnings.（上市公司在美国和许多其他国家都要准备和披露以下财务报表上的公众一个周期性的基础，资产负债表，损益表，现金流量表的声明，声明的留存收益）

Taken together, these statements give an accounting picture of the firm’s operations and financial position.The quantitative and verbal materials are equally important.The financial statements report what has actually happened to assets, earnings, and dividends over the past few years, whereas the verbal statements attempt to explain why things turned out the way they did.（综合起来，这些报表会计画公司的运营和财务状况，定量和语言是同等重要的，财务报表报告实际发生的资产，收益，股息过去几年来，而口头陈述试图解释为什么事情结果他们所做的事）

The information contained in an annual report is used by investors to help form expectations about future earnings and dividends.Firms typically prepare these statements quarterly, but many analysts and users of financial statements concentrate on a firm’s fiscal year-end statements.Firms provide the annual statements in both the annual report to the SEC and the shareholder annual report.（所包含的信息的年度报告是用投资者对未来收入帮助形成预期和红利。这些陈述事务所通常准备季度,但许多分析师和财务报表的使用者集中对公司的财政年度报表。公司也提供年度报表都给了美国证券交易委员会的年度报告和股东的年度报告）

2、Valuation is the process that link risk and return to estimate the worth of an asset or a firm.The term value can have different meanings when applied to a financial asset or a firm.Broadly defined, a financial asset is a monetary claim on an issuer, typically a paper asset such as a bond, preferred stock, or common stock.These different types of value include:

going-concern value, Liquidation value, book value, market value an intrinsic value.Going-concern value is the value of a firm as an operating business.This type of value depends on the firm’s ability to generate future cash flows rather than on its balance sheet assets.Going-concern value is particularly important when one firm

wants to acquire another.Book value is the accounting value of a firm or an asset.Book value is a historical value rather than a current value.Firms usually report book value on a per share basis.Book value per share of common stock is the share holders’ equity---total assets less liabilities and preferred stock as listed on the balance sheet---divided by the number of shares outstanding.Book value per share may bear little relationship to liquidation value per share or market value per share.（评估环节的过程中风险跟收益的价值估计资产或公司，这个词可以有不痛的价值意义，当应用金融资产或公司，广义的定义，一个金融资产是一种货币要求发行人通常是一个纸资产，诸如债券，优先股，普通股，这些不同类型的价值包括：Going-concern价值，清算价值，账面价值，市场价值的一种内在价值，Going-concern是以一个公司的价值为经济业务，这种类型的价值取决于公司的能力，而不是产生未来现金流在其资产负债表的资产。Going-concern值时尤其重要公司想收购另一个。账面价值会计价值是一个公司或一个资产，账面价值是一个历史的价值，而不是目前的价值，公司账面价值通常报告按每股分配，每股账面价值的普通股票的股东权益---total资产减去负债和优先股票上市公司资产负债表—divided流通股数量，每股账面价值可以承受清算，每股没什么关系价值或市场价值。）

3、The risk of an asset can be considered in two ways(1)on a stand-alone basis, where the asset’s cash flows are analyzed by themselves, or(2)in a portfolio context, where the asset’s cash flows are combined with those of other assets, and then the consolidated cash flows are analyzed.There is an important difference between stand-alone and portfolio risk, and an asset that has a great deal of risk if held by itself may be much less risky if it is held as part of a larger portfolio.（一项资产的风险可以被视为两种方法(1)一个单独的基础,那里的资产的现金流量分析自己,或(2)在上下文中,在一个投资组合资产的现金流结合其他的资产,然后合并现金流量表进行分析。我有一个重要的区别和投资组合的风险,独立为一种资产,拥有大量的风险本身可能持有的风险要少得多,如果它是一个更大的一部分举行的投资组合）

In a portfolio context, an asset’s risk can be divided into two components:(1)diversifiable risk, which can be diversified away and thus is of little concern to diversified investors, and(2)market risk, which reflects the risk of a general stock market decline and cannot be eliminated by diversification, and does concern investors.Only market risk is relevant---diversifiable risk is irrelevant to rational investors because it can be eliminated.（在投资组合风险资产的语境下,可分为两部分组成:(1)可分散风险,可开,因此是多元化的小投资者关注多元化,以及(2)市场风险,这反映了一种普遍的股票市场风险下降,不能通过分散投资消除投资者,并关注。只有市场风险相关-diversifiable无关——理性投资者的风险,因为它会被淘汰）

An asset with a high degree of relevant(market)risk must provide a relatively high expected rate of return to attract investors.Investors in general are averse to risk, so the will not buy risky assets unless those assets have high expected returns.（资产以高度相关(市场)风险须提供一个相对较高的预期收益率来吸引投资者。投资者通常都厌恶风险,所以不能购买风险资产,除非这些资产具有较高的预期收益。）

4、The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of

owners’ equity.（该声明现金流量表是不可分割的一部分,财务报表,都不应被表述与资产负债表、损益表、所有者权益的声明。）

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（这是特别关注的如果管理术语是采取措施,“把自己打扮起来“结果显示现金流报表以牺牲公司的长期财政健康,这可能是更容易地通过这本书明显小心一套完整的财务报表,而不仅仅是声明现金流量表）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.(例如,管理也许并不是做一个足够多的投资在更换,从而使现有固定资产的现金流出看起来小巧,即使这将会导致更多的设备维护成本,失败和高将会出现在利润表。)

5.The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity.(该声明现金流量表是不可分割的一部分,财务报表,都不应被表述与资产负债表、损益表、所有者权益的声明)

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（这是特别关注的如果管理术语是采取措施,“把自己打扮起来”结果显示现金流报表以牺牲公司的长期财政健康,这可能是更容易地通过这本书明显小心一套完整的财务报表,而不仅仅是声明现金流量表。）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.（例如,管理也许并不是做一个足够多的投资在更换,从而使现有固定资产的现金流出看起来小巧,即使这将会导致更多的设备维护成本,失败和高将会出现在利润表。）

6、In multiple-step income statement, there are series of steps in which costs and expenses are deducted from revenue.First, the cost of goods sold is subtracted from net sales to produce an amount for gross profit on sales.（在损益表,改编有一系列步骤,成本和费用收入中扣除。第一,产品销售成本减去净销售额产生毛利润销售金额。）

Second, operating expenses are deducted to obtain a subtotal term income from operations.Finally, other revenues and gains are added to income from operations, then other expenses and losses including income tax expense are deducted from the above to determine the net income.（第二,营业费用获得一个小结中扣除期限收益业务。最后,其他的收入和收益增加的收入来自运营,那么其他费用和损失费用包括所得税扣除上述确定净收入）

The multiple-step income statement is noted for its numerous sections and

significant subtotals including net sales, gross profit on sales and income from operations.The multiple-step income statement is widely used.In China, the official format of income statement is a multiple-step one.（损益表的改编而闻名,包括众多重要部分放入净销售额,销售和利润收入从操作。改编的损益表中应用非常广泛。在中国,官方的格式是一个改编损益表。

7、The accounts receivable turnover ratio measures how many times a firm’s accounts receivable are generated and collected during the year.In general, higher receivables turnover ratios imply that a firm is managing its accounts receivable efficiently.But a high accounts receivable turnover ratio may indicate that a firm’s credit sales policy is too restrictive;manager should consider whether a more lenient policy could lead to enhanced sales.（应收账款周转率多少次措施公司的应收帐款产生和中收集的一年。一般来说,更高的应收账款周转比率意味著公司应收账款管理效率。但也有很高的应收账款周转率可以显示一个公司的信用销售的政策是太受限制,经理应该考虑是否更宽松的政策可能会导致提高销售。）

Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s wealth.（管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的遗缺应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东财富。）

8、The statement of cash flows is an integral part of the financial statement, and should be presented alongside the balance sheet, income statement, and statement of owners’ equity.（语句现金流量表是不可分割的一部分,财务报表,都不应被表述与资产负债表、损益表、所有者权益的声明。）

This is of particular concern if the management term is taking steps to “dress up” the results shown in the statement of cash flows at the expense of a company’s long-term financial health, which might be more readily evident through a careful perusal of a complete package of financial statements, rather than just the statement of cash flows.（这是特别关注的如果管理术语是采取措施,“把自己打扮起来"结果显示现金流报表以牺牲公司的长期财政健康,这可能是更容易地通过这本书明显小心一套完整的财务报表,而不仅仅是声明现金流量表。）

For example, management might not be making a sufficient investment in the replacement of existing fixed assets, thereby making the amount of cash outflows look smaller, even though this will result in more equipment failures and higher maintenance costs that will eventually appear on the income statement.（例如,管理也许并不是做一个足够多的投资在更换,从而使现有固定资产的现金流出看起来小巧,即使这将会导致更多的设备维护成本,失败和高将会出现在利润表。）

第二篇：财务专业英语

（1）会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private

Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation 会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析 Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle 全面披露原则 Full-disclosure(Reporting)principle 客观性原则 Objective Principle 一致性原则 Consistent Principle 可比性原则 Comparability Principle 重大性原则 Materiality Principle 稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report 流动资产 Current assets 流动负债 Current Liabilities 长期负债 Long-term

Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning

（2）会计循环 会计循环 Accounting Procedure/Cycle 会计信息系统

Accounting information System 帐户 Ledger 会计科目 Account 会计分录 Journal entry 原始凭证 Source Document 日记帐 Journal 总分类帐 General Ledger 明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance 现金收款日记帐 Cash receipt journal 现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal 购货日记帐 Purchase Journal 普通日记帐 General Journal 工作底稿 Worksheet 调整分录 Adjusting entries 结帐 Closing entries

（3）现金与应收帐款 现金 Cash 银行存款 Cash in bank 库存现金 Cash in hand 流动资产 Current assets 偿债基金 Sinking fund 定额备用金 Imprest petty cash 支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表 Bank reconciliation statement 在途存款 Outstanding deposit 在途支票 Outstanding check 应付凭单 Vouchers payable 应收帐款 Account

receivable 应收票据 Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣 Trade discount 现金折扣

Cash discount 销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense坏账准备 bad debt reserves 备抵法 Allowance method 备抵坏帐 Bad debt allowance 损益表法 Income statement approach 资产负债表法 Balance sheet approach 帐龄分析法 Aging analysis method 直接冲销法 Direct write-off method 带息票据 Interest bearing note 不带息票据 Non-interest bearing note 出票人 Maker 受款人 Payee 本金 Principal 利息率 Interest rate 到期日 Maturity date 本票 Promissory note 贴现 Discount 背书 Endorse 拒付费 Protest fee

（4）存货 存货 Inventory 商品存货 Merchandise inventory 产成品存货 Finished goods inventory 在产品存货 Work in process inventory 原材料存货 Raw materials inventory 起运地离岸价格 F.O.B shipping point 目的地抵岸价格 F.O.B destination 寄销 Consignment 寄销人 Consignor 承销人 Consignee 定期盘存 Periodic inventory 永续盘存 Perpetual inventory 购货 Purchase 购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific

identification 加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO 后进先出法 Lost-in, first-out or LIFO 移动平均法 Moving average 成本与市价孰低法 Lower of cost or market or LCM 市价 Market value 重置成本 Replacement cost 可变现净值 Net realizable value 上限 Upper limit 下限 Lower limit 毛利法 Gross margin method 零售价格法 Retail method 成本率 Cost ratio

（5）长期投资 长期投资 Long-term investment 长期股票投资 Investment on stocks 长期债券投资 Investment on bonds 成本法 Cost method 权益法 Equity method 合并法 Consolidation method 股利宣布日 Declaration date 股权登记日 Date of record 除息日 Ex-dividend date 付息日 Payment date 债券面值 Face value, Par value 债券折价 Discount on bonds 债券溢价 Premium on bonds 票面利率 Contract interest rate, stated rate 市场利率 Market interest ratio, Effective rate 普通股 Common Stock 优先股

Preferred Stock 现金股利 Cash dividends 股票股利 Stock dividends 清算股利 Liquidating dividends 到期日 Maturity date 到期值 Maturity value 直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization

（6）固定资产 固定资产 Plant assets or Fixed assets 原值 Original value 预计使用年限 Expected useful life 预计残值 Estimated residual value 折旧费用 Depreciation expense 累计折旧 Accumulated depreciation 帐面价值 Carrying value 应提折旧成本 Depreciation cost 净值 Net value 在建工程

Construction-in-process 磨损 Wear and tear 过时 Obsolescence 直线法 Straight-line method(SL)工作量法 Units-of-production method(UOP)加速折旧法 Accelerated depreciation method 双倍余额递减法

Double-declining balance method(DDB)年数总和法

Sum-of-the-years-digits method(SYD)以旧换新 Trade in 经营租赁 Operating lease 融资租赁 Capital lease 廉价购买权 Bargain purchase option(BPO)资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额 Minimum lease payments

（7）无形资产 无形资产 Intangible assets 专利权 Patents 商标权

Trademarks, Trade names 著作权 Copyrights 特许权或专营权 Franchises 商誉 Goodwill 开办费 Organization cost 租赁权 Leasehold 摊销

Amortization

（8）流动负债 负债 Liability 流动负债 Current liability 应付帐款 Account payable 应付票据 Notes payable 贴现票据 Discount notes 长期负债一年内到期部分 Current maturities of long-term liabilities 应付股利 Dividends payable 预收收益 Prepayments by customers 存入保证金

Refundable deposits 应付费用 Accrual expense 增值税 Value added tax 营业税 Business tax 应付所得税 Income tax payable 应付奖金 Bonuses

payable 产品质量担保负债 Estimated liabilities under product warranties 赠品和兑换券 Premiums, coupons and trading stamps 或有事项 Contingency 或有负债 Contingent 或有损失 Loss contingencies 或有利得 Gain

contingencies 永久性差异 Permanent difference 时间性差异 Timing

difference 应付税款法 Taxes payable method 纳税影响会计法 Tax effect accounting method 递延所得税负债法 Deferred income tax liability method

（9）长期负债 长期负债 Long-term Liabilities 应付公司债券 Bonds payable 有担保品的公司债券 Secured Bonds 抵押公司债券 Mortgage Bonds 保证公司债券 Guaranteed Bonds 信用公司债券 Debenture Bonds 一次还本公司债券 Term Bonds 分期还本公司债券 Serial Bonds 可转换公司债券 Convertible Bonds 可赎回公司债券 Callable Bonds 可要求公司债券 Redeemable Bonds 记名公司债券 Registered Bonds 无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate 实际利率 Actual rate 有效利率 Effective rate 溢价 Premium 折价 Discount 面值 Par value 直线法 Straight-line method 实际利率法

Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance 偿债基金 Sinking fund 长期应付票据 Long-term notes payable 抵押借款 Mortgage loan

（10）业主权益 权益 Equity 业主权益 Owner's equity 股东权益

Stockholder's equity 投入资本 Contributed capital 缴入资本 Paid-in capital 股本 Capital stock 资本公积 Capital surplus 留存收益 Retained earnings 核定股本 Authorized capital stock 实收资本 Issued capital stock 发行在外股本 Outstanding capital stock 库藏股 Treasury stock 普通股 Common stock 优先股 Preferred stock 累积优先股 Cumulative

preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股 Fully participating preferred stock 部分参加优先股 Partially participating preferred stock 非部分参加优先股 Nonpartially

participating preferred stock 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock 发行成本 Issuance cost 成本法 Cost method 面值法 Par value method 捐赠资本 Donated capital 盈余分配 Distribution of earnings 股利

Dividend 股利政策 Dividend policy 宣布日 Date of declaration 股权登记日 Date of record 除息日 Ex-dividend date 股利支付日 Date of payment 现金股利 Cash dividend 股票股利 Stock dividend 拨款 appropriation

（11）财务报表 财务报表 Financial Statement 资产负债表 Balance Sheet 收益表 Income Statement 帐户式 Account Form 报告式 Report Form 编制（报表）Prepare 工作底稿 Worksheet 多步式 Multi-step 单步式 Single-step

（12）财务状况变动表 财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础 SCFP.Working Capital Basis（资金来源与运用表）营运资金 Working Capital 全部资源概念 All-resources concept 直接交换业务 Direct exchanges 正常营业活动 Normal operating

activities 财务活动 Financing activities 投资活动 Investing activities

（13）财务报表分析 财务报表分析 Analysis of financial statements 比较财务报表 Comparative financial statements 趋势百分比 Trend percentage 比率 Ratios 普通股每股收益 Earnings per share of common stock 股利收益率 Dividend yield ratio 价益比 Price-earnings ratio 普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment 总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds 已获利息倍数 Number of times interest earned 债券比率 Debt ratio 优先股收益率 Yield rate on preferred stock 营运资本 Working Capital 周转 Turnover 存货周转率 Inventory turnover 应收帐款周转率 Accounts receivable

turnover 流动比率 Current ratio 速动比率 Quick ratio 酸性试验比率 Acid test ratio

（14）合并财务报表 合并财务报表 Consolidated financial statements 吸收合并 Merger 创立合并 Consolidation 控股公司 Parent company 附属公司 Subsidiary company 少数股权 Minority interest 权益联营合并 Pooling of interest 购买合并 Combination by purchase 权益法 Equity method 成本法 Cost method

（15）物价变动中的会计计量 物价变动之会计 Price-level changes

accounting 一般物价水平会计 General price-level accounting 货币购买力会计 Purchasing-power accounting 统一币值会计 Constant dollar accounting 历史成本 Historical cost 现行价值会计 Current value

accounting 现行成本 Current cost 重置成本 Replacement cost 物价指数 Price-level index 国民生产总值物价指数 Gross national product implicit price deflator(or GNP deflator)消费物价指数 Consumer price index(or CPI)批发物价指数 Wholesale price index 货币性资产 Monetary assets 货币性负债 Monetary liabilities 货币购买力损益 Purchasing-power gains or losses 资产持有损益 Holding gains or losses 未实现的资产持有损益 Unrealized holding gains or losses 现行价值与统一币值会计 Constant dollar and current cost accounting

第三篇：财务专业英语

Unit 1

Raisingfunds 融资risk—returntrade—off 风险收益权衡 capitalmarket 资本市场 company 公司

financialstatement财务报表 partnership 合伙

capita lbudgeting 资本预算 soletrader 独资

portfoliotheory 证券组合理论 goingconcern 持续经营

capitalstructuretheory 资本结构理论 capitalgains 资本利得

chief financialofficer 财务总监 retainingprofits 留存收益

financialcontroller 财务长 financialleverage 财务杠杆

financialdecision 财务决策 operatingleverage 营业杠杆

Mutuallyexclusiveinvestment 互斥投资 accountsreceivable 应收账款

dividenddecision 股利决策 accountspayable 应付账款

agencycosts 代理成本 workingcapital 营运资本

efficientmarket 有效市场

Maximization of the total market value of the existing shareholders’ ordinary shares.Agency costs as the costs, such as a reduced share price, associated with potential conflict between managers and investors when these two groups are not the same.Unit 2

Since a dollar received today is worth more than a dollar received in the future.All dollar flows must be moved back to the present or out to a common future date.An annuity is a series of equal dollar payments for a specified number of periods.The interest rate that converts a future value to the present value.Compound interest复利 Term loan定期贷款

The future value终值 Superannuation养老金

The present value 现值 Interpolation差值法

Original principal本金 Market share市场份额

Future-value interest factor终值系数 Perpetuity永续年金

Discount rate贴现率 Annuity due先付年金

Annuity年金 Deferred annuity延期年金

Mortgage loan抵押贷款 Ordinary annuity普通年金

Unit 3

资产 Current ratio流动股利

Working capital营运资金 Unsecured bank loan无担保银行贷款 Liquidity 流动性 Commercial bills汇票

Hedging principle对冲原则 Promissorynotes 本票

Permanent and temporary assets永久和临时Debentures信用债券

Trade credit商业信用 Accrued taxes应缴税款

Accrued interest应计利息 Low-yield assets低收益

Permanent asset investments are financed with permanent sources, and temporary investments are financed with temporary sources.Net working capital refers to the difference between current assets and current liabilities.A firm’s ability to pay its bills on time.Unit 4

Collection and disbursement of cash 现金收支

Financial policies财务政策Electronic-funds-transfer电子汇款 Creditworthiness信誉 Automated teller machines自动柜员机 Marketable securities Investment banks投资银行

Near cash准现金 Commercial bills商业汇票

Near-cash assets准现金资产 Terms of sale 销售条件

Cash balances现金余额 Past-due过期账款

External financing外部融资 Default costs违约成本

Productive capacity生产能力 Collection costs收账成本

Capital expenditure资本性支出 Credit scoring信用评分

Fixed assets固定资产 Bad debts坏账

Idle cash闲置资金 Cash discount现金折扣

Float浮游量 Economic-order-quantity经济进货批量

Cashthe currency and coin the firm has on hand in petty cash,cash registers, or in cheque accounts.Insolvencythe situation in which a firm is unable to meet its maturing liabilities on time.They are generally stated in the form a/b net c,indicating that the customer can deduct a% if the account is paid within b days;otherwise, the account must be paid within c days.The general categories of inventory include raw materials inventory,work-in-process inventory and finished goods inventory.Unit 5

Expected rate of return 期望收益率 Discrete probability distribution 离散型概率

分布 The risk-free rate of return 无风险收益率 Square root平方根 The risk premium 风险议价

Standard deviation标准差 Capital assets pricing model资本资产定价模

型 Perfectly negatively correlated完全负相关

Positively correlated 正相关 Security market line 证券市场线

Stock exchange 证券交易所 Arbitrage pricing model 套利定价模型 Characteristic line特征线

Required rate of returnthe minimum rate return necessary to attract an investor to purchase or hold a security.Company-unique risk can also be called diversifiable(unsystematic)risk,since it can be diversified away.Market risk is nondiversifiable(systemaic)risk as it cannot be eliminated, no matter how much an investor diversifies.Unit 6

Financial assets 金融资产 Par value 票面价值

Book value 账面价值 Maturity date 到期日

Contributed equity 实收资本 Constant growth ordinary-share valuation 固

定增长普通股定价模型 Liquidation or disposal value 清算价值

Going-concern value 持续经营价值

Earnings per share(每股收益)is equal to net profit(after tax)divided by the number of ordinary shares issued.Prince earnings ratio(市盈率)the price that the market places on $1 of a firm’s earnings.The intrinsic value of an asset can be defined as the present value of the asset’s expected future cash flows.Unit 7

指数（收益—成本比率）Initial outlay 初始投资

Depreciation expenses 折旧费用 Internal rate of return 内部收益率 Discounted-cash-flow 贴现现金流量 Paybackperiod 投资回收期

Terminal cash flow 终结现金流量 Accounting rate of return AROR 会计回收率 Profitability index（benefit-cost ratio）获利Capital rationing 资本限量

Capital budgeting 资本预算the decision-making process with respect to investment in fixed assets.Net present valueA capital-budgeting concept defined as the present value of the project’s annual net cash flows less the project’s initial outlay.Whenever the project’s NPV is greater than zero,the project will be accepted;and whenever there is a negative value associated with the acceptance of a project,it will be rejected.Internal rate of returnit is the discount rate that equates the present value of the inflows with the present value of the outflows.Unit 8

This term is frequently used interchangeably with the firm’s required rate of return, the burdle rate for new investments,the discount rate for wvaluating a new ivestment,and the firm’s opportunity cost of funds.Economic conditions 经济条件 Dividend payout ratio 股利支付率

Purchasing power 购买力 Weighted cost of capital 加权资本成本 Floating costs 发行成本

Unit 9

Earnings before interest 息税前利润 Cost-volume-profit analysis 本量利分析 Coefficient of variation 变异系数 Break-even analysis 临界点分析

Financial leverage 财务杠杆 Contribution margin 边际贡献

Operating leverage 经营杠杆

Fixed costs,also referred to as indirect costs,do not vary in total amount as sales volume or the quantity of output changes over some relevant range of output.Variable costs are sometimes referred to as direct costs.Variable costs are fixed per unit of output but vary in total as output changes.Unit 10

Dividend payout ratio(股利支付率)The amount of dividends relative to the company’s net income or earnings per share.Residual-dividend theory(剩余股利政策)A theory asserting that the dividends to be paid should equal the equity capital left over after the financing of profitable investments.Brokerage 佣金

Clientele effect群落效应

Information asymmetry信息不对称 Inside information 内部信息 Announcement date 决议通过日Declaration date 宣布日 Date of record 登记日 Ex-dividend 除息日 Cum-dividend 付息股利 Payment date 支付日

第四篇：2012-2013专业英语复习题陈琳

动物医学、动物科学专业英语复习资料

chromosome染色体roughage粗饲料、粗粮 domestic animals家畜ruminant反刍动物的、沉思的 organism生物体、有机体central nervous system中枢神经系统 monohybrid单因子杂种（的）body weight体重单基因杂种（的）homeotherm恒温动物 hybrid杂种、混血儿、混合的critical temperature临界温度 testcross测交pigment色素、颜料 FSH（follicle stimulating hormone）pasture牧地、放牧促卵泡素breed育种、品种 LH（luteinising hormone）foundation stock基础畜群促黄体素boar野猪肉 photosynthesis光合作用artificial insemination人工受精silage储藏的饲料、青贮ranch大农场、经营牧场 feedstuffs饲料、饲料中的营养成分fermentation发酵 enzyme酶pork猪肉

试述英语专业科技论文结构通常包含那12个部分

Title——论文题目

Author(s)——作者姓名

Affiliation(s)and address(es)——联系方式 Abstract——摘要

Keywords——关键词 Body-正文

Acknowledgements——致谢，可空缺 References——参考文献

Appendix——附录，可空缺

Resume——作者简介，视刊物而定 Introduction——引言/概述

Materials and Methods——材料和方法 Results——结果 Discussion——讨论

Conclusions——结论/总结

海南大学动物医学、动物科学专业英语复习资料陈琳

In fact, if for some reason the number of chromosomes should vary from normal, vital functions are usually affected to the extent that the organism generally dies during embryonic development.事实上，如果由于某种原因，染色体数目可能与正常不同，生命有机体通常受到影响，有机体一般在胚胎发育过程死亡掉。

The whole subject of gene segregation and recombination and their expression in the phenotype is sometimes referred to as Mendelian genetics.有时把基因分离与基因重组及基因表达的所有问题都称为孟德尔遗传学。

This cross is special in that all possible kinds of genotypes that can exist in a system with only two alleles are present among the progeny.这种杂交方式的特殊性在于，在后代中尽管只有两个等位基因，但所有可能的基因型都出现。If the two genes in any genotype are the same, as in AA and aa, their effects will be the same upon the phenotype.However, when the heterozygote is involved, we must consider the effects of both of these alleles.如果两个等位基因相同，如AA,aa，它们对表现性的影响是同样的。但是，当涉及杂合子时，我们必须同时考虑两个等位基因间的作用。

Since the possibility exists that it could be heterozygous and still sire several rose-combed chicks before any single-combed ones appeared, five or ten or more progeny should be observed before deciding that the cock is homozygous.由于杂合体公鸡在产生单冠之前，仍可能产生数只玫瑰冠鸡，因此，在判断该鸡是否是纯合体之前，应观察五只，十只或更多的F1代。

Food is material which, after ingestion by animals, is capable of being digested, absorbed and utilised.In a more general sense we use the term food to describe edible material.饲料是被动物摄取之后能够被消化，吸收和利用的物质。一般来说，我们用饲料这一术语来描述可食用的物质。

Animals depend upon plants for their existence and consequently a study of animal nutrition must necessarily begin with the plant itself.动物依赖植物而生存，对于动物营养物质的研究，首先必须从植物本省开始。

The greater part of the energy, however, is stored as chemical energy within the plant itself and it is this energy which is used by the animal for the maintenance of life and synthesis of its own body tissues.植物可以通过光合作用，利用太阳能，但大部分能量以化学能的形式储存于植物体内，动物利用这种能量来维持生命和自身身体组织。

An important difference between plants and animals is that, whereas the former can synthesise all the vitamins they require for metabolism, animals cannot, or have very limited powers of synthesis, and are dependent upon an external supply.动植物之间一个重要的区别是植物能够合成自身代谢所需要的全部维生素，而动物则不能或者说合成能力非常有限，主要依靠外源供给。

A system for approximating the value of a feed or material for feeding purposes, without actually using the feed in a feeding trial, was developed at the Weende Experiment Station in Germany over 100 years ago.早在100年前，德国的Weende实验站发明了可不经过实际饲养实验，便可对饲料和原料成分进行近似评估的一套方案。

Protein so determined is referred to as crude protein as contrasted to true protein as determined by more involved procedures.用这种方法测出的蛋白质指的是粗蛋白，要想获得纯蛋白还需经过几步。

The amounts of ether-soluble materials in a feed which are not true fats, however, usually represent only a very small percentage of the overall feed.非脂肪累乙醚可溶物在饲料中含量并不大，因此不会引起较大误差。

This is that portion of metabolizable energy which may be used as needed by the animal for work, growth, fattening, fetal development, milk production, and/or heat production.这是代谢能的一部，动物可以用于做功，生长，育肥，胎儿发育，泌乳，和成熟。

This is especially important from the standpoint of balancing rations for ruminants since such animals normally have significant energy losses of both types, and different feeds and rations vary greatly in the amount of these losses.这对配置反刍动物平衡日粮时尤其重要，因为反刍动物的尿能和发酵气体能的损失很大，而且不同饲料和日粮损失的量也不尽相同。

In the final analysis, however, to the extent that reliable NE values are available, they represent the most precise measure of an animal's energy needs and the capacity of different feeds to meet these needs.在最后的分析中，某种程度上净能是有利用价值的，因为它是精确的反应动物的能量需要以及不同饲料满足这种需要的动力。

Animals have precise nutritional requirements, but under natural conditions are faced with a wide variety of foods to choose from, some of which are nutritionally inadequate.动物有精确的营养需要，但在自然条件下，给予多种饲料被挑选，其中有些是你营养不充分的。

The commercial application of the ability of poultry to select foods for their nutritional content uses a whole cereal grain(e.g.whole wheat)and a balancer food which contains relatively high levels of amino acids, vitamins and minerals.商业上将家禽挑食满足营养需要的能力应用于全谷物（如全小麦）和包含有相对高水平的氨基酸，维生素和微量元素的平衡饲粮。

The theory that poultry have a control system that allows them to choose suitable amounts of different foods to satisfy their nutritional requirements is regarded as being too simplistic and other factors such as the physical form of ingredients M composition of the food, trough position and previous experience are also likely to be involved.家禽存在的控制系统能选择适宜量，不同饲料来满足营养需要的理论被认为过于简单，而其他元素诸如饲料组分的物质形态，饲料成分，料糟位置和先前经历等都可能对采食有影响。Mammals and birds are homeotherms, which means that they attempt to keep their body temperature constant.Animals produce heat continuously and, if they are to maintain a constant body temperature, must lose it to their surroundings.哺乳动物和鸟类都是恒温动物，这意味着它们要试图保持体温恒定。动物不断的产生热量，若要维持体温恒定，就必须把这些热量散发到周围环境中去。

In effect, the rate of heat loss is determined by a complex interaction of factors contributed by the animal and its environment, but it is only the effect of air temperature which has been reasonably well investigated.实际上，散热是由动物与外界环境之间复杂的相互作用决定的，但在环境因素中，只有气温

得到很好研究。

While it is obviously of greater practical significance than the critical temperature recorded for the fasted animal, even the effective critical temperature has limitations as a guide to whether or not animals are likely to have their energy requirements increased by their environment.尽管有效临界温度在确定环境温度是否影响动物能量需要方面有局限性，但是它对饥饿动物有更加明显的实践意义。

Nutritional anaemia resulting from copper deficiency has been produced experimentally in young pigs by diets very low in the element and this type of anaemia could easily arise in such animals fed solely on milk.实验发现若仔猪日粮铜水平很低，则出现营养性贫血，在哺乳期更加发生。

It has long been known that copper salts given in excess to animals are toxic.Continuous ingestion of copper in excess of nutritional requirements leads to an accumulation of the element in the body tissues, especially in the liver.若补充铜盐过多就会导致中毒。如果连续摄取超过营养需要的铜，则导致铜在体内蓄积，尤其是肝脏。

第五篇：会计专业英语复习题答案

一、中译英

accounting equationintangible assets

statement of cash flowoperating lease

real estateretained earnings

credit balancepreferred stock

working capitalpar value

original voucherscash equivalents

FIFOquick ratio

currency unitauditing

cash basishistorical

capital leasecost principle

retained earningsgeneral ledger

common stockcurrent liabilitiesincome taxinternal control systempar valueinterest rate

earnings par sharemerchandise inventoryaccounting principlecapital expenditureT-accountintangible assets

accounting information systemsales tax

current depositretained earnings

fixed assetspar value

gross marginsubsequent events

lower-of-cost-or-market-rulequick ratio

long-term investmentsecurity market

二、英译中

1、会计是计量企业经济活动，处理、加工信息，将结果与决策者交流的信息系统。

2、基本的财务报表有：资产负债表；损益表；现金流量表。

3、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。

4、资产是企业拥有的具有货币价值的财产。

5、账户由三个部分组成：账户名称和账号，借方，贷方。

6、会计循环是企业为编制特定时期财务报表而必须经过的全过程。

7、应收款项包括应收账款和应收票据。

8、固定资产是使用年限在一年以上，单位价值在规定标准以上，在使用过程中保持原来实物形态的资产。

9、资产负债表是反映企业在某一特定日期财务状况的报表。

10、利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

11、会计可以分为财务会计和管理会计。

12、基本的财务报表有：资产负债表；损益表；现金流量表。

13、会计假设有：会计主体假设；持续经营假设；期间假设；币值稳定假设。

14、资本是企业所有者的利益。

15、账户由三个部分组成：账户名称和账号，借方，贷方。

16、会计循环是企业为编制特定时期财务报表而必须经过的全过程。

17、流动资产包括：现金、银行存款、有价证券、应收和预付款，存货。

18、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。

19、长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务。

20、损益表是反映企业在一定期间的经营成果及其分配情况的报表。

21、会计最基本的工具是会计等式。

22、基本的财务报表有：资产负债表；损益表；现金流量表。

23、账户由三个部分组成：账户名称和账号，借方，贷方。

24、会计循环是企业为编制特定时期财务报表而必须经过的全过程。

25、流动资产是能在一年或长于一年的一个营业周期内变现、出售或消耗的资产。

26、应收款项包括应收账款和应收票据。

27、长期投资是不准备在一年内变现的投资。

28、计算折旧的四种基本方法：直线法、产量法、双倍余额递减法、年数总和法。

三、单选题

A B B C E D B B C C E B E E D B D B E B