财务专业英语（★）

第一篇：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

第二篇：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

第三篇：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报表。公司也提供报表都给了美国证券交易委员会的报告和股东的报告）

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。）

第四篇：专业英语

我国经济和科学技术正在高速发展，随着我国机械行业实力的不断提升，中国正在加速产品与设备的更新与改造，我国与其他国家在各技术领域也正在实现进一步的合作，许多企业引进了很多进口设备，大量资料是英文原版的。因此，学生将来在工作岗位上能否读懂这些资料就是摆在面前的一个严峻的问题，特别是在生产实际中碰到现场实际问题的时候，很可能需要查阅原版英文资料或与相关专家用英语交流专业技术来谋取解决途径，所以机械工程专业英语的掌握就变得越来越重要。

一、学习机械专业英语面临的主要问题

1.缺乏足够的重视，认为没必要

许多学生对专业英语重视不够，认为自己以后在工作岗位上一般用不上，学起来又不容易，不想花功夫去学习和加强专业英语方面的能力，即便有专业英语课程也是抱着及格万岁的思想，敷衍了事。其实，随着社会的发展，各种工作岗位对人才的要求越来越高，即使作为一名操作工，也有很大可能要面对纯英文的说明书、加工图纸等专业文献，更无须说将来担任管理和领导岗位对专业英语的需求了。

2专业基础知识不扎实

专业基础不扎实、专业知识的缺乏是专业英语学习和翻译的一大障碍。只有既懂外语又懂专业的人才能适应全面的对外开放，4.无法适应专业英语本身的特点

专业英语一般内容较为枯燥，阐述的是原理概念，结构严谨，不注重文字修饰，重在客观事实；专业词汇多，逻辑性强，理论推导多，有独特的文体形式和表达方式。在学习开始阶段，我感觉很难适应。

二、大学生学好机械专业英语的方法

1.把握专业知识

必须将机械专业知识与英语知识相结合。缺乏专业知识，翻译专业文献就没有了根基，成了无本之末。也许自己在学习过程中就会对翻译出来的东西拿捏不稳，或者自己都不明白，更不能保证对错了。所以，学生必须加强开设本课程前的相关专业知识的学习，为本课程的学习扫清这方面的阻碍，减轻负担。也有学生反映，专业英语学完以后，英语和专业两方面都有所巩固和加强，所以学生要做的仍旧是树立信心，保持良好积极的心态。

2.积累专业词汇和专业术语

在专业英语的学习过程中，学生既要巩固基础词汇，也要学习专业词汇，更要注重基础词汇的习惯用法、含义和在专业英语中的特殊用法、含义，同时，学生还需要在识记专业词汇的同时，掌握一定量的词根、词缀［7］。提高专业英语资料的阅读能力必须扩大词汇量，掌握一定量的专业词汇。如果词汇量掌握得不够，阅读时就会感到生词多，障碍大，不但影响阅读的速度，而且影响理解的程度，从而不能进行有效的阅读，还容易使人产生挫败感。而学生要想扩大词汇量，就必须在阅读的同时进行识记，并扩大阅读范围。

3培养浓厚兴趣

培养对英语的兴趣至关重要。“兴趣是最好的老师”，兴趣是学习英语的巨大动力，有了兴趣，学习就会事半功倍。我们都有这样的经验：喜欢的事，就容易坚持下去；不喜欢的事，是很难坚持下去的。而兴趣不是与生俱来的，需要培养。必须要用正确的态度对待英语学习，用科学的方法指导学习。多让自己去尝试，通过努力让自己体会成功的愉悦。

三、结语

用英语进行专业交流是学习机械工程专业英语的最终目的。由于翻译过程是个创造性的、从生疏到熟练的过程，只有具备刻苦的精神、严肃认真的学习态度和一定的英语水平、专业水平和汉语表达水平，才能充分理解原专业文献的含义，把握原文的想要表述的实质内容，运用种种表达手段和翻译技巧，用准确流畅的符合汉语言习惯的语言生动地再现原文。所以，为把自己培养成为复合型、有发展后劲的高技能人才，大学生必须把握机械工程专业知识，培养专业英语的学习兴趣，积累专业英语学习方法和基础知识，加强英文原始专业文献的阅读，扩大知识面，迅速而切实地提高自己的专业英语的应用能力，为将来更好地适应高素质工作岗位和进一步发展的需要打下良好的基础。

第五篇：专业英语

土木工程翻译实例----现场质量控制样件概述 On-site Quality Control Samples

The Specialist contractor shall erect the first area of each type of the Works and offer these to the Project Manager as on-site quality control samples.The standard of workmanship for the Works shall be to an agreed standard established by the construction of the On-site Quality Control Samples.The Project Manager shall review and comment on the On-site Quality Control Samples.Should the specialist contractor wish to continue with installation of any of the Works before the Project Manager has reviewed and commented on the On-site Quality Control Samples, he shall do so at his own risk.The Project Manager may require parts of the sample to be dismantled to allow inspection of concealed details.Upon acceptance, the on-site control samples shall remain as part of the installed permanent Works.The Project Manager shall reject workmanship that falls below the accepted standard and shall require the specialist contractor to remove it and re-install it to the acceptable standard.现场质量控制样件

专业分包商应首先安装每种类型工程的第一个区域并将它作为现场质量控制样件提供给项目经理。把已通过审批的现场质量控制样件的施工标准作为工程的工艺标准。项目经理应对现场质量控制样件进行审查和评论。如果分包商想在以上步骤完成之前继续进行任何工程的安装，一切风险将由其自行承担。项目经理可以要求部分地拆除样件以检查隐蔽工程的详细节点。工程验收之后，现场质量控制样件仍然应作为永久工程的一部分。项目经理可以拒绝没有达到验收标准的工艺并要求专业承包商将其去除同时按照验收标准重新安装。

我的土木工程翻译----材料来源及其证书(摘于合同文件)

Compliance with Standards

Unless otherwise described, all materials shall conform to the appropriate current European or British Standard Specifications.The Specialist contractor shall provide the Project

Manager, on request, with guarantees, or certificates of conformity, from the prime material manufacturers and suppliers proving that the materials to be used do in fact conform to such specifications.These guarantees or certificates shall also confirm that the materials are suitable and appropriate for their intended use within the Works and will satisfy this Contract Document.遵从规范

除非有特别的说明，所有的材料均应符合相应的现行欧洲或英国规范。专业承包商应该按照要求把从原材料厂家和供应商那里获得的保证书或认证书递交项目经理用以证明即将使用的材料着实符合这类规范。这些保证书或认证书也应该确认这些材料在工程中的用途适当且合理，同时符合合同文件。

Sources of Materials

In accordance with the schedule of submissions, the Specialist contractor shall provide for the Project Manager’s review a list of the proposed materials and their sources.He shall also provide documents from the sources as evidence of their ability to carry out the tasks

expected of them, and written confirmation that the materials they are supplying are suitable and appropriate for their intended use and will satisfy this Contract Document.The Specialist contractor shall obtain the total quantity of each material from the same manufacturer.The Specialist contractor shall obtain materials from established and reputable

manufacturers, particularly those who are prepared to assist him with the design process, through to the fabrication and final installation on site.材料的来源 根据递交计划表，专业承包商应把含有提议使用材料的名称及其来源信息的列表递交项目经理审阅。专业承包商还应提供从材料供应商那里获得的相关文件以证明他们有能力完成其任务,以及书面确认用以证明这些材料在工程中的用途适当且合理，同时符合合同文件。

专业承包商应获得每种材料从同一个生产商购买的总数量。

专业承包商使用的材料应向知名的生产商购买。特别是他们完全能够从设计、装配到现场安装整个过程中给与承包商支持。

土木工程翻译----白令海峡大桥的简介摘录

第一次知道白令海峡大桥是在上大学的时候桥梁课老师梁力给我们播放了《Discovery》中一集专门介绍它的视频，我被它的壮观，雄伟所震撼，今天突然想到了这座“坚强”撼世之桥，特意把它的资料找了出来，并把其中一小段翻译出来和大家一起分享。

Bering Strait bridge

白令海峡大桥的简介摘录

Technical challenges技术挑战

The route would lie just south of the Arctic Circle, subject to long, dark winters and extreme weather(average winter lows 20°C with possible lows approaching 50°C).Maintenance of any exposed roadway would be difficult and closures frequent.Even maintenance of enclosed roadways and pipelines could also be affected by winter weather.Ice breakup after each winter is violent and would destroy normal bridge piers.Specially shaped massive piers along the ocean floor would be needed to keep the bridge stable.The Confederation Bridge between Prince Edward Island and New Brunswick addresses similar concerns on a much smaller scale.桥的路线正好位于北极圈的南端,它受到了漫长黑暗的冬季和极限天气的影响(冬天的平均温度低至20°C而且最低的温度甚至可能达到50°C)。任何暴露在外的路面部分的维护工作都是很困难进行的，所以不得不频繁地将其关闭。即使是关闭的路面和管线的维护也将受到冬季气候的影响。在冬天过后冰的消融也会是危险强烈的并且会对普通的桥墩造成毁灭性的破坏。这就需要沿着海床布置具有特殊形状的大桥墩以保证桥的稳定性。位于爱德华王子岛和新布朗斯威克之间的联邦大桥就面临着类似的问题，只不过它受影响的范围要小得多。

The United States and Canada use the British and now world standard gauge(4 feet, 8.5 inches wide)rails, while Russia uses Russian broad gauge(5 feet wide)tracks, a

break-of-gauge, and this would have to be addressed.A dual-gauge track network has been proposed, as those are used in some areas of Australia, whose rail network is split into different gauges.A cheaper solution is variable gauge axles or bogie exchange, as used at several places in the world already.美国和加拿大的铁路采用英国的也是现在的世界标准轨距（4英尺，8.5英寸宽），而俄罗斯的铁路采用俄罗斯宽轨距（5英尺宽），需要说明的是这样就形成了具有不同轨距的铁路。一个具有双轨距的铁路网方案被提了出来，这种方案正在澳大利亚某些地区使用，他们的铁路网就为存在不同的轨距。一个造价更低的解决方案就是使用变轨距车轮或转向车，这种方案已经在世界多个地方使用了。

土木工程翻译---施工安全

1、水平安全绳之设置，应依下列规定办理：

a、采用￠8.3钢丝绳，两端各用三个U型卡扣紧固在建筑物或构筑物牢固位置。

b、相邻两支柱间的安全绳限系挂一条安全带。

c、每条安全绳可系挂安全带之条数标示于绳锚锭端。

2、垂直安全绳之设置，应依下列规定办理： a、安全绳之下端应有防止安全带锁扣自尾端脱落之设施。

b、一条安全绳限供一名工人使用。

c、劳工作业或爬升位置之水平间距在一米以下者，得二人共享一条安全绳。

d、所有垂直安全绳应垂伸至地面/已完成楼板。

e、完成检验的安全带或安全绳皆应贴上下表所示的当月合格颜色标签，以利大家轻易分辨已完成检验的合格安全带。

f、在吊篮内施工，安全带必须系挂在安全绳自锁器上，不得系挂在除安全绳以外的任何地方。

g、施工人员应配备工具箱，将所用小附件装箱存放，小工具必须拴绳使用，防止高空坠落伤及人、物。临边物

料的摆放不得随意放置，要距离楼板边缘至少1米以上的安全位置，防止风吹或人碰落楼下，伤及人、物。h、摆放如玻璃、箱体等大件物体时，必须有安全保护措施，如大尺寸规格的玻璃（2.4平方米以上的）要求对

称摆放在玻璃架子两侧，并用绳子捆绑牢固，成箱的玻璃尽量集中存放，玻璃箱倾斜垫牢，并用木板将各木箱相连接，以免倒塌。

i、现场设置急救箱，在高温季节给工人发放防暑降温物品。

我的译文：

1.The setup of horizontal safety rope should comply with the followingprovisions:

a.￠8.3 wire rope should be applied.Three U-shaped claspsshould be used one both

ends to tighten onto the stable places on the buildingor structure.b.Only one safety belt could be tied on the safety rope between two adjacentstrut rods.c.The number of safety belt allowed to be tied should be marked on the head ofthe

rope’s anchor.2.The setup of vertical safety rope should comply with the following provisions:

a.At lower end of the safety rope, there should be facilities to prevent the fastener of safety

belt from falling off from the caudal end.b.One safetyrope should only be used by on worker.c.When horizontal distance between the operation or climbing position of workers iswithin one meter, one safety rope should be shared by two workers.d.All the vertical safety rope should draw down to ground/completed floor.e.The followingstick in colors should be stuck onto safety belts or safety ropes after test todisplay test passing of current month.In this way, qualified safety belt aftertest would be easy to recognize.f.During operation in basket, safety belt must be tied onto the self-lock of the safetyrope;tying onto any places besides safety rope is prohibited.g.Builder should be equipped with tool box.Small accessories should be kept in the boxand fastened to rope when in use to prevent from being dropped from height andhitting people or objects.Material and supplies at the edge of construction area should not be placed at will;more than one meter’s distance from the edgeof the floor is considered safe location for placing;in this way, droppingcaused by wind or man and hitting people or objects could be avoided.h.when big objects such as glass or boxes are placed, safety protection measures must becarried out.For example, glass of big dimensions(above 2.4 square meters)should be placed onto the two sides of the glass shelf with symmetry, and boundand fastened with rope.Glass in boxes should be placed together at one placeas much as possible.Boxes of Glass should be well padded to prevent fromslant.Wood-blocks should be used to joint all boxes to prevent from collapse.i.First-aidbox should be placed at construction site.Workers should be given heat controlarticles in high temperature season.