(财务知识)财务英语及培训教材

(财务知识)财务英语及培训教材
(财务知识)财务英语及培训教材

(财务知识)财务英语及培

训教材

逃税tax evasion

逆向投资者contrarian

逆差deficit; unfavourable difference; unfavourable variance

逆差额【中央结算系统】unfavourable marks【CCASS】

逆转交易【期权】trade reversals【options】

逆转交易合约【期权】reversal contract【options】

酌情支付的花红discretionary bonus payment

酌情权discretionary power

配售placing

配售代理placing agent

配售指引placing guidelines

配售新股rights issue

配售经办人book runner

配发allotment

除息基准ex-dividend basis

除净日ex-date

除净日未经调整之收市价ex unadjusted close

除牌delisting

除权ex-rights

逃税tax evasion

逆向投资者contrarian

逆差deficit; unfavourable difference; unfavourable

variance

逆差额【中央结算系统】unfavourable marks【CCASS】逆转交易【期权】trade reversals【options】

逆转交易合约【期权】reversal contract【options】

酌情支付的花红discretionary bonus payment

酌情权discretionary power

配售placing

配售代理placing agent

配售指引placing guidelines

配售新股rights issue

配售经办人book runner

配发allotment

除息基准ex-dividend basis

除净日ex-date

除净日未经调整之收市价ex unadjusted close

除牌delisting

除权ex-rights

数师报告auditors' report

核证附注verification notes

浮息存款证floating rate certificate of deposit (FRCD) 浮息按揭variable-rate mortgage

浮息票据floating rate note (FRN)

海外发行人overseas issuer

消耗性资产【期权】wasting asset【options】

流动性不足/ 流通性不足illiquidity

流动资金liquid capital

流动资金比率/幅度liquidity ratio; liquidity margin

流动资金调节窗Liquidity Adjustment Window (LAW)

流动资金调节机制【金管局】Liquidity Adjustment Facility (LAF)【HKMA】

流动资产liquid asset

流通性liquidity

流通风险liquidity risk

流通量提供者liquidity provider

特别限价盘special limit order

特别处理股【中国内地】Special Treatment【Mainland China】特别征费Special Levy

特别转让股【中国内地】Particular Transfer【Mainland China】特快登记/过户登记服务expedited registration service

特殊项目exceptional item

特许使用者privileged user

特许财务分析员chartered financial analyst

特许财务分析员公会Institute of Chartered Financial Analysts 特许管理会计师公会Chartered Institute of Management

Accountants (CIMA)

「特许证券商」制度【美国】Specialist System【US】

特种国债【中国内地】Special Treasury【Mainland China】特种备兑证信息【大利市】exotic warrant information 【Teletext】

留存股票treasury stock

留存盈利/收益retained earnings; retained income

「粉红价单」【美国】Pink Sheets【US】

留存溢利/盈利retained profits

留成资金/ 保留资金retained capital

「粉红价单」【美国】Pink Sheets【US】

纯交易板trading-only board

纸黄金paper gold

索偿通知claim notice

蚊型股penny stock

被动受托人bare trustee

讯框传送交易网络frame relay trading network

托管人custodian

托管商参与者【中央结算系统参与者】Custodian Participant 【CCASS Participants】

记名证券registered securities

记名证书registered certificate

记账式国库券【中国内地】Registered Treasury【Mainland China】

财政司司长Financial Secretary

财政年度financial year

财政股东financial shareholder

财政健全financial integrity

财政部【中国内地】Ministry of Finance【Mainland China】《财政资源规则》Financial Resources Rules

财务申报financial reporting

财务风险financial risk; financial exposure

财务租赁financial lease

财务通融financial accomodation

财务业绩financial results

财务摘要报告summary financial report

财务监管financial regulation

财务顾问financial adviser

财经市场发展专责小组The Financial Market Development Task Force

《财经有道–––证券、期货及投资界专业道德实务指引》Ethics in Practice – A Practical Guide for Financial Practitioners

财经事务及库务局Financial Services and the Treasury Bureau

财经事务及库务局局长Secretary for Financial Services and the Treasury

财经事务及库务局常任秘书长Permanent Secretary for Financial Services and the Treasury

财资企业集团financial conglomerate

追补按金margin call

退市delisting

退税tax rebate; tax refund

香港投资者学会Hong Kong Institute of Investors (HKII)

香港投资基金公会Hong Kong Investment Funds Association (HKIFA)

香港股份商会(1921年)Hong Kong Stockbrokers' Association (1921)

香港股票经纪会(1891年)Stockbrokers' Association of Hong Kong (1891)

香港金融研究中心Hong Kong Institute for Monetary Research (HKIMR)

香港金融管理局(金管局)Hong Kong Monetary Authority (HKMA)

香港按揭证券有限公司The Hong Kong Mortgage Corporation Limited

香港财务顾问学会Hong Kong Association of Financial

Advisors

香港财资市场公会Hong Kong Financial Markets Association 香港国际仲裁中心Hong Kong International Arbitration Centre

香港货币及投资汇展Money World Asia Hong Kong

香港创业投资协会Hong Kong Venture Capital Association

香港期货交易所有限公司(期交所)Hong Kong Futures Exchange Limited (HKFE)

香港期货结算有限公司HKFE Clearing Corporation Limited (HKCC)

香港证券培训赞助基金Hong Kong Securities Training Sponsorship Foundation

香港会计师公会Hong Kong Society of Accountants

香港经纪协会(1891年)Association of Stockbrokers in Hong Kong (1891)

香港经纪商会(1914年)The Hong Kong Stock Exchange

香港董事学会The Hong Kong Institute of Directors

香港资本市场公会Hong Kong Capital Markets Association

香港管理专业协会Hong Kong Management Association

香港网上经纪协会The Hong Kong Association of Online Brokers (HKAOB)

香港银行公会Hong Kong Association of Banks

香港银行同业拆息Hong Kong Interbank Offered Rate (HIBOR) 香港银行同业结算有限公司Hong Kong Interbank Clearing Limited

香港总商会The Hong Kong General Chamber of Commerce 香港联合交易所月刊SEHK Monthly Bulletin

香港联合交易所有限公司(联交所)The Stock Exchange of Hong Kong Limited (SEHK)

《香港联合交易所有限公司创业板证券上市规则》(《创业板上市规则》)Rules Governing the Listing of Securities on the Growth Enterprise Market of the Stock Exchange of Hong Kong Limited (GEM Listing Rules)

《香港联合交易所有限公司证券上市规则》(《证券上市规则》)Rules Governing the Listing of Securities on the Stock Exchange of Hong Kong Limited (Exchange Listing Rules)

香港联合交易所期权结算所有限公司(联交所期权结算所)The SEHK Options Clearing House Limited (SEOCH)

香港联合交易所信息服务有限公司Stock Exchange Information Services Limited (SEIS)

香港证券市场文献及文物征集计划Hong Kong Securities Market Archives and Artifacts Collection Campaign

香港证券交易所(1947年)The Hong Kong Stock Exchange 香港证券专业学会Hong Kong Securities Institute

香港证券业同学会Hong Kong Securities Professionals Alumni Association

《香港证券业参考手册》【刊物】The Hong Kong Securities Industry【publication】

香港证券经纪业工作小组Working Group on Stockbroking in Hong Kong

香港证券经纪业协会Hong Kong Stockbrokers Association

香港证券学会Hong Kong Securities Professionals Association

并购活动* mergers and acquisitions

仓position

个人大股东具报书Individual Substantial Shareholders Notification

个人投资者户口Individual Investor Account

个人客户individual client

个人交易所参与者Individual Exchange Participant

个人计算机终端机用户PC terminal user

借方结余debit balance

借款股loan stock

借壳上市backdoor listing

借贷资本loan capital

借额debit

伦敦国际金融期货及期权交易所London International Financial Futures and Options Exchange (LIFFE)

伦敦期权市场London Traded Options Market (LTOM)

伦敦证券交易所London Stock Exchange (LSE)

冻结locked up

冻结股份机制securities-on-hold mechanism

原油期货crude oil futures

套戥/ 套汇* / 套利* arbitrage

差价spread

差额缴款marks / marks payment

库存股份/股票treasury stock

弱势货币soft currency

息股证Equity Linked Instrument (ELI)

挟仓cornering; squeeze; short squeeze

时间值time value; time premium

时间戳记time stamp

核心盈利core earnings

核准可赎回股份approved redeemable share

核准借入人approved borrower

核准借出代理人approved lending agent

核数委员会【证监会】Audit Committee【SFC】

核数师auditor

持续发售机制tap facility

持续经营【会计】going concern【accounting】

持续经营之业务continuing operation

持续关连交易continuing connected transaction

持权成本【期权】cost of carry

指引摘要Guidance Note

指示价格indicative price

指定分配【期权】assignment【options】

指定百分比prescribed percentage

指定银行designated bank

指定证券designated securities

指数加权移动平均方法exponentially-weighted moving average

指数套戥index arbitrage

指数参与单位index participation unit

指数掉期index swap

指数期货index futures

指数债券index bond

指数预托证券index depository receipt; index share 指数认购权证index call warrant

指数权证index warrant

按市价计值mark to market / mark-to-market

按金margin

按金比例margin ratio

按金交易margin trading

按金减免margin relief

按金对销margin offset

按揭贷款基准组合benchmark mortgage pool

按揭贷款发放者mortgage loan originator

按金间距margin interval

按揭证券mortgage-backed securities

按盘价nominal price

故障包容fault tolerance

「柏力克-舒尔斯」期权定价模式Black-Scholes option pricing model

查访inspection visit

查询公布资料【中央结算系统】Enquire Announcement Information【CCASS】

查询交收指示未获配对原因【中央结算系统】Enquire Unmatched SI Reason【CCASS】

「查询报失股票资料」功能【中央结算系统】Enquire Reported Lost Certificate【CCASS】

洗黑钱money laundering

活跃业务纪录【创业板】active business pursuits【GEM】

派送股份/红股bonus issue

界面联系interfacing

盈利earnings; profit

盈利对利息倍数interest cover; interest coverage

盈富基金Tracker Fund of Hong Kong (TraHK)

盈余储备surplus reserve

相互上市cross listing; dual listing

相抵持仓offsetting position

相对回报率relative return

相对强弱指数Relative Strength Indicator (RSI)

相联人associated person

相关/指定资产underlying asset

相关/指定证券underlying securities

「看跌」股票挂钩票据Bear Equity Linked Instrument (Bear ELI)

「看涨」股票挂钩票据Bull Equity Linked Instrument (Bull ELI) 约务更替novation

约价* consideration

纪律上诉委员会Disciplinary Appeals Committee

纪律委员会Disciplinary Committee

《纪律案例》Disciplinary Casebook

《纪律处分程序手册》Handbook on Disciplinary Proceedings

纪律处分权力disciplinary power

纪律程序disciplinary procedures

红股bonus share

红股发行bonus issue

红筹股red chip

美元总会计长【美国】Comptroller of the Currency【US】

美式期权American style option

美国本土债券Yankee bond

美国全国证券交易商协会自动报价系统/ 美国纳斯达克证券市场National Association of Securities Dealers Automated Quotations (NASDAQ)

美国存管信托公司Depository Trust Company (DTC)【US】

美国商会American Chamber of Commerce (AMCHAM)

美国国家经济研究局National Bureau of Economic Research 【US】

美国预托证券American depository receipt (ADR)

美国联邦公开市场委员会Federal Open Market Committee (FOMC)

美国联邦国家房屋贷款协会(房利美)Federal National Mortgage Association (Fannie Mae)

美国证券交易所American Stock Exchange (AMEX)

英伦银行Bank of England

英格兰及威尔斯特许会计师公会Institute of Chartered Accountants in England and Wales (ICA England & Wales) 英国公认会计师公会Chartered Association of Certified Accountants (ACCA)

英国投资管理监管组织Investment Management Regulatory Organisation (IMRO)

英国金融业管理局Financial Services Authority (FSA)【UK】衍生产品/ 衍生工具derivatives

衍生产品及风险管理文凭课程Diploma Course in Derivatives and Risk Management

衍生产品市场/ 衍生工具市场derivatives market

衍生产品市场咨询小组Derivatives Market Consultative Panel 衍生产品结算及交收系统Derivatives Clearing and Settlement System (DCASS)

衍生权证derivative warrant

要约offer

计算按金程序margining process

负债liabilities

负债日indebtedness date

负债比率debt-to-equity ratio

重大交易major transaction

重估revaluation

重组reorganisation

重置成本replacement cost

重复认购multiple application

重整账目restatement of accounts

限制通知书restriction notice

限制买卖期"black out" period

限价盘limit order

限价卖空规则tick rule

面值face value; nominal value

风险披露risk disclosure

风险披露声明书【创业板】Risk Disclosure Statement【GEM】风险值value-at-risk

风险容限risk tolerance

风险容量appetite for risk

风险参数risk parameter

风险控制risk control

风险排列方法risk array method

风险排列按金制度risk array margining system

风险排列算式risk array algorithm

风险评估risk evaluation

风险管理risk management; exposure management

风险管理委员会Risk Management Committee

风险鉴别risk identification

食价price cheating; scalping

首次上市费initial listing fee

首次公开招股initial public offering (IPO)

首次公开招股之进度报告Initial Public Offerings Progress Report

首次认购费front-end load

首席交易员chief dealer

香港上市公司商会Chamber of Hong Kong Listed Companies 香港中央结算(代理人)有限公司HKSCC Nominees Limited

香港中央结算有限公司(香港结算)Hong Kong Securities Clearing Company Limited (HKSCC)

香港中央证券登记有限公司Computershare Hong Kong Investor Services Limited (CHIS)

香港中国企业协会Hong Kong Chinese Enterprises Association

《香港公司收购、合并及股份购回守则》【刊物】Hong Kong Codes on Takeovers and Mergers and Share Repurchases 【publication】

香港公司秘书公会The Hong Kong Institute of Company Secretaries

香港交易及结算所有限公司(香港交易所)Hong Kong Exchanges

and Clearing Limited (HKEx)

香港交易所(中国)有限公司HKEx (China) Limited

香港交易所股份信息板HKEx Share Information Board 香港交易所信息服务有限公司HKEx Information Services Limited

香港投资分析员公会Hong Kong Institute of Investment Analysts

股票期货stock futures

股票期权stock option; equity option

股票期权系统Traded OPtions System (TOPS)

股票期权参考教育站Stock Options Reference Educator (SCORE)

股票期权从业员专业课程Professional Course for Equity Options Practitioners

股票登记费scrip fee

股票贷出户口Stock Lending Account

股票归还stock return

股价不动时回报standstill return

股价敏感资料price-sensitive information

股权equity interest; shareholding

芝加哥交易所Chicago Board of Trade (CBOT)

芝加哥商品交易所Chicago Mercantile Exchange (CME)

芝加哥期权交易所Chicago Board Options Exchange (CBOE) 近价盘about order

金银业贸易场Chinese Gold and Silver Exchange Society

金银证券交易所The Kam Ngan Stock Exchange

金融大改革【英国】Big Bang【UK】

金融工具financial instrument

金融中介现象financial intermediation

金融中介机构/团体financial intermediary

金融市场financial market

《金融市场检讨报告》Report on Financial Market Review

金融行动专责委员会Financial Action Task Force (FATF)

《金融服务法令》【英国】Financial Services Act【UK】

金融服务网络FinNet

金融租赁* financial lease

金融基建督导委员会The Steering Committee on the Enhancement of Financial Infrastructure

金融期货financial futures

金融机构financial institution

金边证券gilt-edged securities

长仓long position; bull position

附加自动对盘终端机用家additional AMS terminal user

附寄结单服务的股份独立户口【中央结算系统】Stock Segregated

人教版高一英语必修二知识点归纳与总结

高一英语必修二知识点归纳 Unit1 Cultural relics 1.in search of 寻找,寻求 2.survive vi. 幸存,生还n. 幸存者survivor 3. be decorated with 被用······来装饰 decorate sth with sth 用某物装饰某物 4. belong to属于,是…的成员, 是…的组成部分,属性, 职能等 5. serve as 担任,充当 6.in return 作为回报, 作为回馈 in return of 作为…的回报 7. 定语从句修饰the way的关系代词可用that / in which / 不填 8.light 照亮,点亮light-lit-lit 或light-lighted-lighted 9. there is no doubt that… 毫无疑问…… 10. be worth sth. 值得… be (well) worth doing sth.很值得做… 11. be at war 处于战争状态,交战 12.remain vi. 留下,剩下,残留+doing link-v. 保持,仍然,继续+adj. Unit 2 The Olympic Games 1. ancient: 古代的--- 反义词present-day 当今的 2. compete with/ against sb.和…竞争 compete in 在……中竞争 compete for sth. 为……而竞争 competition n. 比赛 3. take part (in) 参加,参与(活动)=join in take an active part in…积极参与…… 4. used to do 过去常常做... be/get used to (doing) sth.习惯于 be used to do 被用来做 5. every four years = every fourth year 每四年或每隔四年 6. admit+ doing承认做某事 be admitted as “被接受……成为” 7. for the honor of为了…的荣誉 in the honor of为庆祝…/为纪念 8. allow sb. to do sth. 允许某人做某事 allow doing sth. 允许做某事 9. not only… but also… 不但……而且 10. “也”as well用在肯定句中,放在句末 too肯定句中用,放在句末,常用逗号隔开 either否定句中用,放句末,常用逗号隔开 also放在特殊动词之后,实义动词之前 Unit 3 Computers 1. common adj. 普通的,常见的n. 普通;平民

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。

高一下半学期英语主要知识点,考点

Unit 1 have ?in common “有?共同之处”concern oneself with ?关“心,担忧?”devote ?to ?把“??奉献于??”put sb. to death 判某人死刑 mean to do 打算做某事 mean doing 意味着做某事 值得做某事、某事值得做 1. It is worthwhile doing sth. 2. It is worthwhile to do sth. It is worthwhile seeing the film. It is worthwhile to see the film.

3. Sth. is worth doing. The film is worth seeing. 4. Sth is worthy of being done. 5. Sth. Is worthy to be done. The film is worthy of being seen. The film is worthy to be seen. be worth + sth. be worthy of sth. The museum is worth a visit. The museum is worthy of a visit. a campaign for / against ?

“一个支持、反对??的运动” a argument for / against ? “一个支持、反对??的论点” behave oneself 守规矩,举止得体 behave badly/ well to sb. 对待某人好、不好move off 离开,启程,出发 observe sb. do sth. 观察某人做了某事 (sb. be observed to do sth.) observe sb. doing sth. 观察某人正在做某事 (sb. be observed doing sth.) in the shade 在阴凉处 work out 弄明白,解决,制定,锻炼,进展respect sb. for (doing) sth. 因为?而尊敬某人

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二、课程培养目标 1.方法能力目标 (1)熟悉英语翻译的理论知识。 (2)掌握翻译的标准和原则。 (3)熟悉各种商务文体翻译的过程。 (4)了解译者的工作原则和职业操守。 2.社会能力目标 (1)能够处理对外贸易企业的日常涉外文件翻译。 (2)能够对外贸企业各种函电进行专业翻译。 (3)能够做到对外贸易工作过程中的陪同口译。 3.专业能力目标 (1)熟练掌握词义的选择和引申、词类转译法、增词法、省词法、被动结构的译法和正反、反正的译法。 (2)掌握各种名词性从句的译法、长句的译法和直译、意译法。 (3)能够熟悉掌握商业名片的翻译、标识的翻译、公司介绍的翻译、产品说明书的翻译、商业广告的翻译、商务函电的翻译、外贸单证的翻译等各种实用商务文体的英汉互译。 (4)熟悉各种实用文体的翻译技巧和典型句型,能够在词典的帮助下独立翻译各种基本实用商务文体。

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2. did you have a good flight? you must be very tired. just make yourself at home. i beg your pardon? can you tell me how to pronounce...? get it. 人教版高一英语知识点总结2 核心单词 persuade vt.说服;劝服;使相信(同convince) 常用结构: persuade sb. of sth. 使某人相信某事 persuade sb. to do sth. 说服某人做某事 persuade sb. into doing sth. 说服某人做某事 persuade sb. out of doing sth. 说服某人不要做某事 persuade sb. that-clause 使某人相信…… 联想拓展 talk sb. into/out of doing sth.=reason sb. into/out of doing sth. 说服某人做/不做某事 trick sb. into/out of doing sth. 诱使某人做/不做某事 urge sb. into/out of doing sth. 怂恿某人做/不做某事 易混辨析 advise/persuade advise 强调劝告,建议的动作,不注重结果;而persuade强调已经说服 ,重在结果.用法上:advise可跟v.-ing形式作宾语,也可以接that-clause (that sb. should do),而persuade则不能.

高一英语知识点总结上册

高一英语知识点 重点词组: 1. fond of “ 喜爱,爱好” 接名词、代词或动词de -ing 形式。例如: He’s fond of swimming. 他喜欢游泳。 Are you fond of fresh vegetables. 你喜欢新鲜蔬菜吗 ? He is fond of his research work. 他喜爱他de研究工作。 2. hunt for = look for 寻找 I have found the book I was hunting for. 我找到了那本我在找de书。 hunt for a job 找工作 3. in order to, so as to 这两个词组都可引导不定式作目de状语 , in order to 可放于句首 , so as to 则不能 , 其否定形式为 in order not to / so as not to. 如 : He went to Beijing in order / so as to attend an important meeting. In order to be noticed, he shouted and waved to us. 为了让我们注意他 , 他朝我们又是叫喊又是挥手。 4. care about 1) 喜欢,对…… 有兴趣 = care for She doesn’t care about money. 她不喜欢钱。 2 )关心 = care for She thinks only of herself. She doesn’t care about other people. 她只考虑自己。她不关心别人。 3 )在乎,在意(接从句或不接任何成分) These young people care nothing about what old people might say. 这些年轻人根本不在乎老人说de话。 5. such as 意为“ 诸如……” ,“ 像……” ,是用来列举人或事物de。 She teaches three subjects, such as physics and chemistry. 她教三门科目 , 像物理、化学。 6. drop * a line 留下便条 , 写封短信

高一英语知识点汇总

高一英语预习知识点 一、重点单词 1.survey n.调查;测验 2.upset adj.心烦意乱的;不安的,不适的 3.ignore vt.不理睬;忽视 4.calm vt.&vi.(使)平静;(使)镇定adj.平静的;镇定的;沉着的 5.concern vt.(使)担心;涉及;关系到n. 担心;关注;(利害)关系 6.loose adj.松的;松开的 7.vet n.兽医 8.Amsterdam n.阿姆斯特丹(荷兰首都) https://www.360docs.net/doc/089503761.html,herlands n.荷兰(西欧国家) 10.Jewish adj.犹太人的;犹太族的 11.German adj.德国的;德国人的;德语的 12.Nazi n.纳粹党人adj. 纳粹党的 13.series n.连续,系列 14.outdoors adv.在户外;在野外 15.spellbind vt.迷住;疑惑 16.dusk n.黄昏,傍晚 17.thunder vi.打雷,雷鸣n. 雷,雷声 18.entire adj.整个的;完全的;全部的 19.entirely adv.完全地;全然地;整个地 20.power n.能力;力量;权力 二、重点短语 1.add up 合计 2.calm...down (使)平静下来 3.have got to 不得不;必须 4.be concerned about 关心;挂念

5.walk the dog 溜狗 6.go through 经历;经受 7.set down 记下;放下;登记 8.a series of 一连串的;一系列;一套 9.on purpose 故意 三、重点句型 1.It was the first time in a year and a half that I had seen the night face to face. 这是我一年半以来第一次目睹夜晚。 2. I wonder if it’s because I haven’t been able to be outdoors for so long that I’ve grown so crazy about everything to do with nature. 我不知道这是不是因为我长久无法出门的缘故,我变得对一切与大自然有关的事物都无比狂热。 3. I stayed awake on purpose until half past eleven one evening in order to have a good look at the moon for once by myself. 有一天晚上,我熬到11点半故意不睡觉,为的是独自好好看看月亮一次。 4. If you have some trouble (in) getting along with your friends, you can write to the editor and ask for advice. 如果你在和朋友的相处上有问题,你可以写信给编辑向他征求建议。 5. Add up your score and see how many points you can get. 把你的得分加起来,看看得了多少。 6. What he did has added to our difficulties. 他的所作所为增加了我们的困难。 7. It's no pleasure looking through these any longer because nature is one thing

财务管理术语中英文对照

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高一英语上学期知识点总结

一. 1.1)differences between A and B A和B之间的不同 ★★make some/no difference 有一些/没有作用/影响 A is different from B A和B不同 A and B are different in ..A和B在某方面不同differ vi . 不同;有分歧 2)be happy with sth./sb. 对某物/某人感觉愉快/幸福/满意 be happy to do sth. 乐于做某事 3)mean vt. 意味着;有……的意思 ★★★mean doing 意味着…… ★★★mean to do 打算做某事 ★★means n. 方法,手段(单复同形) by this means = in this way 用这种方法 by no means =not at all 决不 by all means 一定,务必,不惜一切地 by means of 通过;用;借助于 4)be prepared for 已为……做好了准备 prepare sb. for sth. 使……有思想准备 prepare sb. to do sth. 为某人做某事做准备 in preparation (for) 在准备中 make preparation s. for 为……做准备 5)encourage sb. to do sth. 鼓励某人做某事 encourage sb. (in sth.) 鼓励或支持某人 discourage sb. 使某人泄气 6)more than = over 超过,多于 more than+名词/动词/形容词/从句不仅仅;不只是no more than +数词仅仅 not more than +数词至多,不超过 not more……than 不比……更 no more……than 和……不一样 more……than 与其说是……不如说是…… 7)★turn out to be sb./sth. 结果是…… e.g. But it turn out to be fine. 8)★try to do sth. 努力做某事 ★try doing sth. 是做,尝试干某事 9)attend (on) sb. 照料/看护某人 attend to sb. = take care of 10)win/earn/gain the respect of sb. 赢得某人的尊敬 have a deep respect for sb. 深深敬重某人 respect sb. for doing sth. 因为……而尊敬某人 11)blame sb. for doing sth. 因为……而责备某人 scold sb. for doing sth. 因为……而责骂某人 12)devote oneself to 献身于 devoted adj.

常用商务英语翻译

The road to Hell is paved with good intention好心办坏事 The spirit is willing, but the fresh is weak. 心有余而力不足 A young idler, an old beggar. 少壮不努力老大徒伤悲. 爱莫能助be disobliging 活该to have it/that coming to sb. 遇到克星meet one’s waster Cats hide their claws. 知人而不知心 Grasp all. Lose all. 贪多必失 Two’s company,but three’s a crowed. 两人成伴,三人不欢背黑锅The whipping boy./ to carry the can 逼得走投无路to bring/ drive sb. to bay. 进退维谷to be caught between the Devil and deep blue sea. 出格step out of line No way is impossible to courage. 勇者无惧 The more wit, the less courage. 初生牛犊不怕虎 Nothing ventured nothing gained. 不入虎穴焉得虎子 认为…不在话下think nothing of doing sth. 采取主动take the initiative in doing sth. 激流勇进advance through the rapids.

Don’t hate the hand that fee ds you. 不要忘恩负义 Better be envied than pitied. 宁被人妒,不被人怜 To turn over a new leaf. 改过自新 吃不着葡萄说葡萄酸sour grapes 恨铁不成钢regret that one’s offspring does not live up to one’s expectations wish iron could turn into steel at once. 红颜易逝beauty fades likes a flower Care killed the cat. 忧愁伤身 To leave(sb) for behind/ in the dust 望尘莫及 Feast or famine 大起大落 To scratch one’s head/ rack one’s brain 冥思苦想 The fool wonders, the wise man asks. 愚人困惑,智者勤问 The squeaking wheel gets the oil. 无声无息,亦无所得 He who hesitates is lost. 犹豫不决错失良机 一头雾水To be in a complete fog/ to be puzzled and confused. 仁者见仁,智者见智To be all things to all men/people. 茅塞顿开click(to suddenly became clear or understand) Faith moves mountain. 精诚所至,金石为开 A friend is best found in adversity. 患难见真情

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