会计方面专业术语的英文翻译
会计方面专业术语的英文翻译
acceptance 承兑
account 账户
accountant 会计员
accounting 会计
accounting system 会计制度
accounts payable 应付账款
accounts receivable 应收账款
accumulated profits 累积利益
adjusting entry 调整记录
adjustment 调整
administration expense 管理费用
advances 预付
advertising expense 广告费
agency 代理
agent 代理人
agreement 契约
allotments 分配数
allowance 津贴
amalgamation 合并
amortization 摊销
amortized cost 应摊成本
annuities 年金
applied cost 已分配成本
applied expense 已分配费用
applied manufacturing expense 己分配制造费用apportioned charge 摊派费用
appreciation 涨价
article of association 公司章程
assessment 课税
assets 资产
attorney fee 律师费
audit 审计
auditor 审计员
average 平均数
average cost 平均成本
bad debt 坏账
balance 余额
balance sheet 资产负债表
bank account 银行账户
bank balance 银行结存
bank charge 银行手续费
bank deposit 银行存款
bank discount 银行贴现
bank draft 银行汇票
bank loan 银行借款
bank overdraft 银行透支
bankers acceptance 银行承兑
bankruptcy 破产
bearer 持票人
beneficiary 受益人
bequest 遗产
bill 票据
bill of exchange 汇票
bill of lading 提单
bills discounted 贴现票据
bills payable 应付票据
bills receivable 应收票据
board of directors 董事会
bonds 债券
bonus 红利
book value 账面价值
bookkeeper 簿记员
bookkeeping 簿记
branch office general ledger 支店往来账户broker 经纪人
brought down 接前
brought forward 接上页
budget 预算
by-product 副产品
by-product sales 副产品销售
capital 股本
capital income 资本收益
capital outlay 资本支出
capital stock 股本
capital stock certificate 股票
carried down 移后
carried forward 移下页
cash 现金
cash account 现金账户
cash in bank 存银行现金
cash on delivery 交货收款
cash on hand 库存现金
cash payment 现金支付
cash purchase 现购
cash sale 现沽
cashier 出纳员
cashiers check 本票
certificate of deposit 存款单折
certificate of indebtedness 借据
certified check 保付支票
certified public accountant 会计师
charges 费用
charge for remittances 汇水手续费
charter 营业执照
chartered accountant 会计师
chattles 动产
check 支票
checkbook stub 支票存根
closed account 己结清账户
closing 结算
closing entries 结账纪录
closing stock 期末存货
closing the book 结账
columnar journal 多栏日记账
combination 联合
commission 佣金
commodity 商品
common stock 普通股
company 公司
compensation 赔偿
compound interest 复利
consignee 承销人
consignment 寄销
consignor 寄销人
consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并
construction cost 营建成本
construction revenue 营建收入
contract 合同
control account 统制账户
copyright 版权
corporation 公司
cost 成本
cost accounting 成本会计
cost of labour 劳工成本
cost of production 生产成本
cost of manufacture 制造成本
cost of sales 销货成本
cost price 成本价格
credit 贷方
credit note 收款通知单
creditor 债权人
crossed check 横线支票
current account 往来活期账户current asset 流动资产
current liability 流动负债current profit and loss 本期损益debit 借方
debt 债务
debtor 债务人
deed 契据
deferred assets 递延资产
deferred liabilities 递延负债delivery 交货
delivery expense 送货费
delivery order 出货单
demand draft 即期汇票
demand note 即期票据
demurrage charge 延期费
deposit 存款
deposit slip 存款单
depreciation 折旧
direct cost 直接成本
direct labour 直接人工
director 董事
discount 折扣
discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票
dissolution 解散
dividend 股利
dividend payable 应付股利documentary bill 押汇汇票documents 单据
double entry bookkeeping 复式簿记draft 汇票
drawee 付款人
drawer 出票人
drawing 提款
duplicate 副本
duties and taxes 税捐
earnings 业务收益
endorser 背书人
entertainment 交际费
enterprise 企业
equipment 设备
estate 财产
estimated cost 估计成本estimates 概算
exchange 兑换
exchange loss 兑换损失expenditure 经费
expense 费用
extension 延期
face value 票面价值
factor 代理商
fair value 公平价值
financial statement 财务报表financial year 财政年度
finished goods 制成品
finished parts 制成零件
fixed asset 固定资产
fixed cost 固定成本
fixed deposit 定期存款
fixed expense 固定费用
foreman 工头
franchise 专营权
freight 运费
funds 资金
furniture and fixture 家俬及器具gain 利益
general expense 总务费用
general ledger 总分类账
goods 货物
goods in transit 在运货物goodwill 商誉
government bonds 政府债券
gross profit 毛利
guarantee 保证
guarantor 保证人
idle time 停工时间
import duty 进口税
income 收入
income tax 所得税
income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本
indirect expense 间接费用
indirect labour 间接人工
indorsement 背书
installment 分期付款
insurance 保险
intangible asset 无形资产
interest 利息
interest rate 利率
interest received 利息收入
inter office account 内部往来
intrinsic value 内在价值
inventory 存货
investment 投资
investment income 投资收益
invoice 发票
item 项目
job 工作
job cost 工程成本
joint venture 短期合伙
journal 日记账
labour 人工
labour cost 人工成本
land 土地
lease 租约
leasehold 租约
ledger 分类账
legal expense 律师费
letter of credit 信用状
liability 负债
limited company 有限公司
limited liability 有限负债
limited partnership 有限合夥
liquidation 清盘
loan 借款
long term liability 长期负债
loss 损失
loss on exchange 兑换损失
machinery equipment 机器设备manufacturing expense 制造费用
manufacturing cost 制造成本market price 市价
materials 原村料
material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押
mortgagor 抵押人
mortgagee 承押人
movable property 动产
net amount 净额
net asset 资产净额
net income 净收入
net loss 净亏损
net profit 纯利
net value 净值
notes 票据
notes payable 应付票据
notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单
organization expense 开办费original document 原始单据outlay 支出
output 产量
overdraft 透支
opening stock 期初存货operating expense 营业费用order 订单
organization expense 开办费original document 原始单据outlay 支出
output 产量
overdraft 透支
quotation 报价
rate 比率
raw material 原料
rebate 回扣
receipt 收据
receivable 应收款
recoup 补偿
redemption 偿还
refund 退款
remittance 汇款
rent 租金
repair 修理费
reserve 准备
residual value 剩余价值retailer 零售商
returns 退货
revenue 收入
salary 薪金
sales 销货
sale return 销货退回
sale discount 销货折扣salvage 残值
sample fee 样品
scrap 废料
scrap value 残余价值securities 证券
security 抵押品
selling commission 销货佣金selling expense 销货费用selling price 售价
share capital 股份
share certificate 股票shareholder 股东
short term loan 短期借款sole proprietorship 独资spare parts 配件
standard cost 标准成本stock 存货
stocktake 盘点
stock sheet 存货表subsidies 补助金
sundry expense 杂项费用supporting document 附表surplus 盈余
suspense account 暂记账户taxable profit 可徵税利润tax 税捐
temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款
total 合计
total cost 总成本
trade creditor 进货客户
trade debtor 销货客户
trademark 商标
transaction 交易
transfer 转账
transfer voucher 转账传票
transportation 运输费
travelling 差旅费
trial balance 试算表
trust 信托
turnover 营业额
unappropriated surplus 未分配盈余
unit cost 单位成本
unlimited company 无限公司
unlimited liability 无限责任
unpaid dividend 未付股利
valuation 估价
value 价值
vendor 卖主
voucher 传票
wage rate 工资率
wage 工资
wage allocation sheet 工资分配表
warehouse receipt 仓库收据
welfare expense 褔利费
wear and tear 秏损
work order 工作通知单
year end 年结
Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师
Cost accounting 成本会计
External users 外部使用者
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测
Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息
Government Accounting Office 政府会计办公室
Income statement 损益表
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Management accounting 管理会计
Return of investment 投资回报
Return on investment 投资报酬
Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表
Statement of financial position 财务状况表
Tax accounting 税务会计
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
Financial statement 财务报表
Financial activities 筹资活动
Going-concern assumption 持续经营假设
Inflation 通货膨涨
Investing activities 投资活动
Liabilities 负债
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Revenue 收入
Sole proprietorship 独资企业Solvency 清偿能力
Stable-dollar assumption 稳定货币假设Stockholders 股东
Stockholders' equity 股东权益Window dressing 门面粉饰
PCB专业术语中英文翻译【VIP专享】
PCB 专业术语中英文翻译 很多PCB 的书上使用的是英文，但是大多数的人又看不懂英文， 这时候怎么办呢，我们需要翻译，但是如果每看到一个不会的词 儿就去翻译，那么就太耗费时间了，所以我们捷多邦总结了一些 常用的专业术语的中英文对照，希望能对大家有用。 1.印制电路：printed circuit 2.印制线路：printed wiring 3.印制板：printed board 4.印制板电路：printed circuit board (pcb) 5.印制线路板：printed wiring board(pwb) 6.印制元件：printed component 7.印制接点：printed contact 8.印制板装配：printed board assembly 9.板：board 1 10.表面层合电路板：surface laminar circuit (slc) 11.埋入凸块连印制板：b2it printed board 12.多层膜基板：multi-layered film substrate(mfs) 13.层间全内导通多层印制板：alivh multilayer printed board 14.载芯片板：chip on board (cob) 15.埋电阻板：buried resistance board 16.母板：mother board 17.单面印制板：single-sided printed board(ssb) 、管路敷设技术通过管线不仅可以解决吊顶层配置不规范高中资料试卷问题，而且可保障各类管路习题到位。在管路敷设过程中，要加强看护关于管路高中资料试卷连接管口处理高中资料试卷弯扁度固定盒位置保护层防腐跨接地线弯曲半径标等，要求技术交底。管线敷设技术中包含线槽、管架等多项方式，为解决高中语文电气课件中管壁薄、接口不严等问题，合理利用管线敷设技术。线缆敷设原则：在分线盒处，当不同电压回路交叉时，应采用金属隔板进行隔开处理；同一线槽内强电回路须同时切断习题电源，线缆敷设完毕，要进行检查和检测处理。、电气课件中调试对全部高中资料试卷电气设备，在安装过程中以及安装结束后进行 高中资料试卷调整试验；通电检查所有设备高中资料试卷相互作用与相互关系，根据生产工艺高中资料试卷要求，对电气设备进行空载与带负荷下高中资料试卷调控试验；对设备进行调整使其在正常工况下与过度工作下都可以正常工作；对于继电保护进行整核对定值，审核与校对图纸，编写复杂设备与装置高中资料试卷调试方案，编写重要设备高中资料试卷试验方案以及系统启动方案；对整套启动过程中高中资料试卷电气设备进行调试工作并且进行过关运行高中资料试卷技术指导。对于调试过程中高中资料试卷技术问题，作为调试人员，需要在事前掌握图纸资料、设备制造厂家出具高中资料试卷试验报告与相关技术资料，并且了解现场设备高中资料试卷布置情况与有关高中资料试卷电气系统接线等情况 ，然后根据规范与规程规定，制定设备调试高中资料试、电气设备调试高中资料试卷技术电力保护装置调试技术，电力保护高中资料试卷配置技术是指机组在进行继电保护高中资料试卷总体配置时，需要在最大限度内来确保机组高中资料试卷安全，并且尽可能地缩小故障高中资料试卷破坏范围，或者对某些异常高中资料试卷工况进行自动处理，尤其要避免错误高中资料试卷保护装置动作，并且拒绝动作，来避免不必要高中资料试卷突然停机。因此，电力高中资料试卷保护装置调试技术，要求电力保护装置做到准确灵活。对于差动保护装置高中资料试卷调试技术是指发电机一变压器组在发生内部故障时，需要进行外部电源高中资料试卷切除从而采用高中资料试卷主要保护装置。
冲压模具专业词汇中英文翻译
Counter bored hole 沉孔 Chamfer 倒斜角 Fillet 倒圆角 padding block垫块 stepping bar垫条 upper die base上模座 lower die base下模座 upper supporting blank上承板 upper padding plate blank上垫板 spare dies模具备品 spring 弹簧 bolt螺栓 document folder活页夹 file folder资料夹 to put file in order整理资料 spare tools location手工备品仓 first count初盘人 first check初盘复棹人 second count 复盘人 second check复盘复核人 equipment设备 waste materials废料 work in progress product在制品 casing = containerization装箱 quantity of physical inventory second count 复盘点数量 Quantity of customs count 会计师盘,点数量 the first page第一联 filed by accounting department for reference会计部存查 end-user/using unit(department)使用单位 Summary of year-end physical inventory bills 年终盘点截止单据汇总表 bill name单据名称 This sheet and physical inventory list will be sent to accounting department together (Those of NHK will be sent to financial department) 本表请与盘点清册一起送会计部－(NHK厂区送财会部) Application status records of year-end physical inventory List and physical inventory card 年终盘点卡与清册使用－状况明细表 blank and waste sheet NO. 空白与作废单号
会计专业词汇英语翻译
会计专业词汇英语翻译 今天是2011年8月5日星期五2011年8月4日星期四| 首页| 财经英语| 视听| 课堂| 资源| 互动| 动态| 在线电影| 英语论坛| 英语角| 8 您现在的位置：西财英语>>财经英语学习>>会计英语>>文章正文 专题栏目 财经词汇 文献专题 财经词汇 文献专题 最新热门 母亲节专题 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 金融专业名词翻译（八） 金融专业名词翻译（七） 商务英语口语（十四） 商务英语口语（十三） 席慕容《一棵开花的树》（… 放松，微笑，创造 [图文]跳舞学数学函数图象… 最新推荐 体育英语——水上运动英语 外贸常用词语和术语（五） 外贸常用词语和术语（四） 商务英语email高手如何询… 外贸常用词语和术语（三） 外贸常用词语和术语（二） 外贸常用词语和术语（一） 外国经典名著导读《完》附… 外国经典名著导读31-40 外国经典名著导读21-30
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机械专业术语英文翻译
陶瓷 ceramics 合成纤维 synthetic fibre 电化学腐蚀 electrochemical corrosion 车架 automotive chassis 悬架 suspension 转向器 redirector 变速器 speed changer 板料冲压 sheet metal parts 孔加工 spot facing machining 车间 workshop 工程技术人员 engineer 气动夹紧 pneuma lock 数学模型 mathematical model 画法几何 descriptive geometry 机械制图 Mechanical drawing 投影 projection 视图 view 剖视图 profile chart 标准件 standard component 零件图 part drawing 装配图 assembly drawing 尺寸标注 size marking
技术要求 technical requirements 刚度 rigidity 内力 internal force 位移 displacement 截面 section 疲劳极限 fatigue limit 断裂 fracture 塑性变形 plastic distortion 脆性材料 brittleness material 刚度准则 rigidity criterion 垫圈 washer 垫片 spacer 直齿圆柱齿轮 straight toothed spur gear 斜齿圆柱齿轮 helical-spur gear 直齿锥齿轮 straight bevel gear 运动简图 kinematic sketch 齿轮齿条 pinion and rack 蜗杆蜗轮 worm and worm gear 虚约束 passive constraint 曲柄 crank 摇杆 racker 凸轮 cams
会计科目英文词汇
中国注册会计师考试英文测试词汇整理 现金 Cash in hand 银行存款 Cash in bank 其他货币资金-外埠存款Other monetary assets - cash in other cities 其他货币资金-银行本票 Other monetary assets - cashier's check 其他货币资金-银行汇票 Other monetary assets - bank draft 其他货币资金-信用卡 Other monetary assets - credit cards 其他货币资金-信用证保证金 Other monetary assets - L/C deposit 其他货币资金-存出投资款 Other monetary assets - cash for investment 短期投资-股票投资 Investments - Short term - stocks 短期投资-债券投资 Investments - Short term - bonds 短期投资-基金投资 Investments - Short term - funds 短期投资-其他投资 Investments - Short term - others 短期投资跌价准备 Provision for short-term investment 长期股权投资-股票投资 Long term equity investment - stocks 长期股权投资-其他股权投资 Long term equity investment - others 长期债券投资-债券投资 Long term securities investemnt - bonds 长期债券投资-其他债权投资 Long term securities investment - others 长期投资减值准备 Provision for long-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference
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)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 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 we alth. 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的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
市场营销专业术语中英文对照标准翻译
市场营销专业术语中英文对照标准翻译 本文为市场营销中经常用到的一些中文与英文互译的标准用语，希望对市场营销从业人员有所帮助。 《财富》杂志Fortune 案头调研Desk Research 奥美公司Ogilvy & Mather 白色商品White Goods 百乐门Parliament 百威啤酒Budweiser 包裹销售法Banded Pack 宝洁公司Procter & Gamble 宝丽来Polaroid 宝马BMW 边际成本Marginal Cost 边际收益Marginal Benefit 标准差，均差Standard Deviation 别克Buick 波立兹调查公司Alfred Politz Research, Inc 波旁王朝Ancient Age Bourbon 波特福洛分析Portefolio Analysis 产品差异Product Differentiation 产品生命周期Product Life Cycle 产品系列Product Line 产品组合Product Mix 阐述Presentation 超级市场Supermarket 成对比较法Paired Comparisons 成功的理想主义者Successful Idealist 承诺型消费者Committed Buyer 程度测试Tachistoscope 橙色商品Orange Goods 冲动购买Impulse Buying 重叠率Duplication 抽样Sampling 传销Pyramid Selling 传阅发行量Pass-on Circulation 词语联想法Word Associaton 刺激营销Incentive Marketing 促销Promotion 达彼思广告公司Ted Bates & Copany 大卫·奥格威David Ogilvy 戴比尔斯De Beers
机械专业外文翻译中英文翻译
外文翻译 英文原文 Belt Conveying Systems Development of driving system Among the methods of material conveying employed，belt conveyors play a very important part in the reliable carrying of material over long distances at competitive cost．Conveyor systems have become larger and more complex and drive systems have also been going through a process of evolution and will continue to do so．Nowadays，bigger belts require more power and have brought the need for larger individual drives as well as multiple drives such as 3 drives of 750 kW for one belt(this is the case for the conveyor drives in Chengzhuang Mine)．The ability to control drive acceleration torque is critical to belt conveyors’ performance．An efficient drive system should be able to provide smooth，soft starts while maintaining belt tensions within the specified safe limits．For load sharing on multiple drives．torque and speed control are also important consideratio ns in the drive system’s design. Due to the advances in conveyor drive control technology，at present many more reliable．Cost-effective and performance-driven conveyor drive systems cov ering a wide range of power are available for customers’ choices[1]. 1 Analysis on conveyor drive technologies 1．1 Direct drives Full-voltage starters．With a full-voltage starter design，the conveyor head shaft is direct-coupled to the motor through the gear drive．Direct full-voltage starters are adequate for relatively low-power, simple-profile conveyors．With direct fu11-voltage starters．no control is provided for various conveyor loads and．depending on the ratio between fu11- and no-1oad power requirements，empty starting times can be three or four times faster than full load．The maintenance-free starting system is simple，low-cost and very reliable．However, they cannot control starting torque and maximum stall torque；therefore．they are
会计方面专业术语的英文翻译
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balance sheet 资产负债表 bank account 银行账户 bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款 bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款 bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据 bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据 bills payable 应付票据 bills receivable 应收票据 board of directors 董事会 bonds 债券 bonus 红利 book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记 branch office general ledger 支店往来账户broker 经纪人 brought down 接前 brought forward 接上页 budget 预算 by-product 副产品 by-product sales 副产品销售 capital 股本 capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票 carried down 移后 carried forward 移下页 cash 现金 cash account 现金账户 cash in bank 存银行现金 cash on delivery 交货收款
机械专业相关词汇中英文翻译大全
机械专业相关词汇中英文翻译大全 单价unit price 工日合计Man-day total/work-day total 人工费cost of labor 材料费materials expenses 机械的mechanical 检查接线connection test 发电机generator 调相机phase regulator 周波cycle 减负荷装置 load-shedding equipment 断路器柜circuit breaker cabinet 单母线single busbar 互感器transformer 每相电流Current by Phase 封闭式插接close type socket joint 发电机控制面板generator control panel 分级卸载sorted unloading 同步控制synchronization control 调速器 speed governor 信号屏signal screen 继电器relay 高压柜high pressure cabinet 油浸电力变压器oil-immersed power transformer 空气断路器air circuit breaker 控制屏control panel 直流馈电屏direct current feed control panel 电容器electric condenser 计量盘metering panel 成套配电箱whole set of distribution box 落地式floor model 控制开关Control switches 铜芯电力电缆Copper core power cable 控制电缆actuating cable 热缩式电力电缆终端头pyrocondensation power cable terminal 钢结构支架配管steel structure bracket tubing 万用槽钢versatile U-steel 电缆托架 cable bracket 钢制托盘式桥架steel Tray-type cable support system waterproof socket 防水插座 防爆插座Explosion-proof socket 接地绞线earthing twisted pair 接地母线 earthing bus