第五篇FinancialRisks(2015年职称英语补全短文译文)
职称英语考试综合类补全短文备考试题
职称英语考试综合类补全短文备考试题Financial RisksSeveral types of financial risk are encountered in international marketing ; the major problems include commercial, political, and foreign exchange risk.(1) They include solvency, default, or refusal to pay bills. The major risk, however, is competition which can only be dealt with through consistently effective management and marketing.(2) Such risk is encountered when a controversy arises about the quality of goods delivered, a dispute over contract terms, or any other disagreement over which payment is withheld. One company，for example，shipped several hundred tons of dehydrated potatoes to a distributor in Germany. (3) The alternatives for the exporter were reducing the price, reselling the potatoes, or shipping them home again, each involving considerable cost.Political risk relates to2 the problems of war or revolution, currency inconvertibility3,expropriation or expulsion, and restriction or cancellation of import licenses. (4) Management information systems and— effectivedecision-making processes are the best defenses against political risk. As many companies have discovered, sometimes there is no way to avoid political risk4，so marketers must be prepared to assume them or give up doing business in a particular market.Exchange-rate fluctuations inevitably cause problems, but for many years，most firms could take protective action to minimize their unfavorable effects5. (5) International Business Machine Corporation, for example, reported that exchange losses resulted in a dramatic 21.6 percent drop in their earnings in the third quarter of 1981. Before rates were permitted to float,devaluations of major currencies were infrequent and usually could be anticipated, but exchange-rate fluctuations in the float system are daily affairs.练习：A Political risk is an environmental concern for all businesses.B One unique risk encountered by the international marketer involves financial adjustments.C Commercial risks are handled essentially as normal credit risks encountered in day-to-day business.1D The distributor tested the shipment and declared it to be below acceptable taste and texture standards.E Floating exchange rates of the world's major currencies have forced all marketers to be especiallyaware of exchange-rate fluctuations and the need to compensate for them in their financial planning.F Many international marketers go bankrupt each year because of exchange-rate fluctuation.参考答案：1.C 2.B 3.D 4.A 5.E更多职称英语考试免费资料请访问“新东方在线职称英语频道”。
2015年职称英语考试理工类补全短文模拟试题精选
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46、回答46-50题：Growing cooperation among branches of tourism has proved valuable to all concerned．Government bureaus, trade and travel associations, carriers and properties are all working together to bring about optimum conditions for travelers.Travel operators, specialists in the field of planning, sponsor extensive research programs．They have knowledge of all areas and all carrier services, and they are experts in organizing different types of tours and _________(46)_________．They distribute materials to agencies, such as journals, brochures and advertising projects．They offer familiarization and workshop tours _________(47)_________.Tourist counselors give valuable seminars to acquaint agents with new programs and techniques in selling．In this way agents learn _________(48)_________ and to suggest different modes and combinations of travel - planes; ships, trains, motorcoaches, car-rentals, and even car purchases.Properties and agencies work closely together to make the most suitable contracts, considering both the comfort of the clients and their own profitable financial arrangement．Agencies rely upon the good services of hotels, and, conversely, _________(49)_________, to fulfill their contracts and to send them clients.The same confidence exists between agencies and carriers,_________(50)_________．Carriers are dependent upon agencies to supply passengers, and agencies are dependent upon carriers to present them with marketable tours．All services must work together for greater efficiency, fair pricing and contented customers.A．including car-rental and sight-seeing services.B．so that in a short time agents can obtain first-hand knowledge of the tours.C．in preparing effective advertising campaignsD．as a result tourism is flouring in all countriesE．hotels rely upon agenciesF．to explain destinations________47、 ________48、 ________49、 ________50、 ________Meteors and CometsSometimes in the month of November, a special event happens in the sky that observers may remember for a lifetime. (1) It is a meteor storm. Meteors are pieces of rock from space that burn up in our atmosphere. Meteor showers happen when the Earth passes through a large amount of space material during its orbit around the sun. However, thousands of meteors fall during a meteor storm. Some of them may briefly shine brighter than any star in the sky.(2) In most years, it is not unusual. Leonid meteors fall at an average rate of only 15 each hour. However, every 33 yearsan object passes through our solar system that changes the Leonid meteor shower.(3) Comets leave behind these materials as they orbit the sun. Each year around November 18, the Earth passes through material left behind by a comet called Tempel-Tuttle.In February of 1998, the Tempel-Tuttle comet returned to the inner solar system. Astronomers have found that the Leonid meteor shower can become very active for about five years after the appearance of that comet.Astronomers also have discovered that each appearance of the Tempel-Tuttle comet leaves behind a different path of material. (4) Some astronomers believe the Leonids this month may be a meteor storm.This year, astronomers believe that there will be two periods of heavy meteor activity starting on November 18. At10 Hours Universal Time, observers in North America should seea large number of meteors.(5) Observers in East Asia and Western Australia will see it best. Astronomers who have researched the Leonids say the best chance to see a meteor storm may be this year and next year.A.This discovery has permitted astronomers to know when the Leonid meteor shower may be most intenseB. Another period of meteor activity should happen at about18 Hours Universal TimeC. Leonid meteors shower happens every yearD. The Leonid meteor shower happens every NovemberE. The event is more than a meteor showerF. A comet is a large body of gas, ice and rock正确答案:EDFABWhy Study MathematicsThere's something else you shouldn't forget.There are lots of times when more math would help you in your everyday affairs.No long ago a man in Milwaukee was arrested for speeding.The policeman,who had been stationing at a street corner,didn't check the speed on the man's motorcycle,but just guessed at it.46.The man said that he had stopped his car at the traffic light on the corner where the policeman was stationed.47.The driver then proved mathematically that no car could have picked up speed fast enough to be exceeding the limit at the spot where he was arrested.The judge let him off.48.You may be the kind of person who needs to know something about advanced math to get the most out of life. Some people go on from day to day,having a good time and not caring much about anything else.49.They're interested in life,and other people,and what makes things happen the way they do.50.If you're that kind of person,you almost have to learn something about the more advanced branch of math.There will be no other way to understand the things you become curious about.A. The policeman admitted thisB. But many people aren't content to live that wayC. They are curious about thingsD. But there's one more reason why you should study math nowE. The man admitted thisF. The man and the policeman went before a judge in the police court答案：46. F47. A48. D49. B50. CRunning MarathonOvertaken on a hill，three runners in an American marathon race were left behind by a l3-year old boy． (1) Wesley’s father, a doctor from Taiwan now living in Kansas，started jogging，worried about his weight．Wesley，then a child of 3 and a half，joined him． (2) Ever since then, Wesley became extremely interested in such exercise. Running together，the two completed Wesley’s first marathon when he was 7．Although the boy spent 4 days in bed after the race, he thought it was not too hard, and was training again within a month． (3) Wesley has run in 2 hours 41 minutes and 57 seconds – faster than some runners in the Los Angeles Olympics Marathon Race．Already the holder of 13 United States long-distance records，Wesley has got his eye on the 1988 Olympics. Many people are deeply impressed by his excellent performances. (4) Believing that still-growing bones may be damaged by such exercises，they argue that young runners may not grow to their full height． So Wesley，having twice been accepted for the New York Marathon, which he ran when he was 8 and again 9, can no longer take part. The organizers set a minimum age limit of 16 in 1981. (5) However Wesley never gives up, meanwhile he continues to practise accompanied by his father, determined to qualify for the l 988 Olympics both by age and performance．A.Some doctors and experts，however，are not in favor of children running long distances, especially MarathonB. He was Wesley Paul, experienced in 18 marathon races in5 yearsC. At that time，Wesley was badly injured in an accident and was forced to do some physical exercises to restore his healthD. Having been impressed by his son’s early ability in running，Dr Paul encouraged himE. Similarly，under-eighteens are not allowed to take part in London MarathonF. Each marathon race is 26 miles，385 yards正确答案:BDFAEPumpkinsConditions for growing pumpkins were poor in some areas of the United States this year. The East and parts of the Midwest suffered heavy rains and extreme heat. (1)Still, many people are buying the large, round fruit. Pumpkins are an important part of the American celebration of Halloween on October thirty-first. Many families visit farms or farmers markets so their children can pick out the pumpkins they want. They remove the insides of the pumpkin and cut pieces from the outside to make a face. Sometimes they place and light candles inside their carved pumpkin faces. (2)Americans also use pumpkins for cooking, especially during the American holiday of Thanksgiving in Late November. Tradition says early settlers ate pumpkin pie, or something similar to it. Pumpkins belong to the gourd family. They are related to melons, cucumbers and squashes. Some people call pumpkins vegetables. (3)Pumpkins have hard skins and seeds inthe center. And they contain more Vitamin A than almost any other fruit.People have grown pumpkins in North and Central America for thousands of years. Pumpkins grow on vines or bushes. Most weigh only a few kilograms. (4)People use pumpkin in pies, breads, cakes and other baked foods. Many Americans also like to eat baked pumpkin seeds. Americans can also buy processed pumpkin in cans.However, experts say it is not a good idea to process fresh pumpkin at home to use in the future because dangerous bacteria can develop. (5)A.People place the pumpkins outside their homes or in their windowsB. But some pumpkins grow to be hugeC. But whole pumpkins can store well for weeks in a cool, dark placeD. But others, including scientists, call them fruitE. Pumpkins are most favored by the children to make faces withF. So the supply for sale has decreased, making prices higher than last year正确答案:FADBCFemale BullfightingIt was a unique, eye-catching sight: an attractive, woman in a shiny bullfighter's suit, sword in hand, facing the sharp horns of a black, 500-kilogram beast.Most people thought the days of female bullfighting were over in Spain______（46）The first woman fighter， CristinaSanchez， quit in 1999 because of male discrimination （歧视）。
职称英语考试补全短文习题答案1
职称英语考试补全短文习题答案1第五部分补全短文How One Simple Movement Can Let Slip the Secrets of the MindD C F A ERobotic Highway ConesF A D E BWeight Worries May Start Early for Slim WomenB D F A CTeamwork in TourismC B F E ADeath ControlD C B F ALudwig Van BeethovenD B A C EEinstein Named “Person of Century”C E F A DThe First Four MinutesD E A B CFinancial RisksC BD A EPublic RelationsC F A B DThe Dollar in World MarketsResearch Shows Walking Can Lift DepressionE CF A DResearch Shows Walking Can Lift DepressionE CF A D(卫生类)Tuberculosis Kills 1,000 People a Day in AsiaC A E F BTuberculosis Kills 1,000 People a Day in AsiaC A E F B（卫生类）Uncooperative Patients Need Psychological TherapyD E F B CUncooperative Patients Need Psychological Therapy（卫生类）D E F B C Mobile PhonesC B E A FLooking to the FutureC D F A BLooking to the Future(理工类)C D F A BTests Show Women Suited for Space TravelC B A F DTests Show Women Suited for Space Travel C B A F D（理工类）Agitated Sunspot Cause TroubleF E D C BReinventing the TableDon’t Rely on Plankton to Save the Planet B C D E FDung to deathE D BF A“Happy Birthday to You”B F AC DThe World’s Longest BridgeC B E F DAnts as a Barometer of Ecological Change F D A B CStonehengeA D F E BSleeping GiantD C A B EHigh DiveC ED A FWhat Makes Me the Weight I Am?F A C B EWhy Do People Shrink?E F A C BLeukemiaD E A F CWhat Is Insulin-dependent Diabetes?Bedwetting F D C B E。
财务专业英语（5篇模版）
财务专业英语（5篇模版）第一篇：财务专业英语Unit 1Raisingfunds 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 2Since 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 pound 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 working capital refers to the difference between current assets and current liabilities.A firm’s ability to pay its bills on time.Unit 4Collection 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 5Expected 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 pany-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 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 p roject 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 8This 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 9Earnings 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 10Dividend 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 PrivateAccounting 公众会计Public Accounting 注册会计师CPACertified 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-termLiabilities 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 Accountreceivable 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 Netrealizable 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 Bonusespayable 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 Gaincontingencies 永久性差异Permanent difference 时间性差异Timingdifference 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 T erm 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 Cumulativepreferred 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Nonpartiallyparticipating 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 operatingactivities 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 receivableturnover 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 changesaccounting 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 valueaccounting 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 expensesC.notes payableD.bonds payable3、Cash inflows related to investing activities are()A.cash received from the sale of assetsB.collection of notes receivableC.sale of another entity’s equity securities by the reporting entityD.both A and C4、Cash equivalents include()A.time depositsB.inventoriesC.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.budgetingC.internal auditingD.product producing7、Which of the following is a liability account?（）A.prepaid insuranceB.additional paid-in capitalC.salaries payableD.accumulated depreciation8、Financial statement does not include()A.balance sheetB.income statementC.cash flow statementD.working sheet9、Net income or net loss are reported on the()A.balance sheetB.statement of owners’ equityC.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 assetsB.collection of notes receivableC.sale of another entity’s equity securities by the reporting entityD.both A and C12、Cash equivalents include()A.time depositsB.inventoriesC.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 financialstatements 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。
2015职称英语(卫生类)新增文章及翻译
卫生类教材新增文章补全短文卫生B 第七篇 Powering Napping is Good for the I.Q.阅读理解卫生C 第五篇 Tracking Down HIV补全短文卫生C 第二篇 The Hope Children’s Hospice阅读判断卫生A Inquest told of hospital error补全短文卫生A 第十二篇 The enemy Within卫生B补全短文新增文章*第七篇Power Napping is Good for the I.Q.Today we hear more and more about the importance of getting enough sleep—about eight hours a night. Sleep can help heal and give energy to both the body and the brain. ____1____ It seems almost certain that the third of our lives that we spend asleep has a great effect on the two-thirds that we are awake. Sleep affects our emotions, memory, focus, and behavior.Studies show that people in developed countries spend less time asleep and more time at work or commuting. Dr. Karine Spiegel, at the University of Chicago, has found that the average length of sleep has gone down from nine hours a night in 1910 to seven-and-a-half hours a night today. However, our bodies cannot function well without enough sleep. ____2____ According to Canadian scientist Dr. Stanley Coren, every hour of lost sleep at night causes us to lose one I.Q. point the next day. For example, when someone gets only five or six hours of sleep each night for a week, the person’s I.Q. could go down 15 points or more. ____3____Most sleep experts say that humans need at least eight hours of sleep every day, but it should be in two stages: a long sleep at night and a shorter nap in the afternoon. Some companies help their employees follow this advice. ____4____ They say this makes the workers much more efficient.To study sleep deprivation (not getting enough sleep), scientists use a test called the Multiple Sleep Latency Test (MSLT). During the test, a person stays in a darkened, quiet room during the daytime. Scientists believe that a sleep-deprived person will fall asleep quickly. If it takes ten minutes or longer to fall asleep, the person is probably getting enough sleep.Scientists have also found that the time of year seems to affect how much sleep we need. ____5____ However, in the summer, people sometimes sleep as little as six hours, without having any problems.词汇：emotion n. 情绪commuting n. 乘公交车上下班，通勤I.Q. n. 智商（全称为intelligent quotient）deprivation n. 剥夺，匮乏Sleep Latency Test n. 睡眠潜伏期注释：1．have/has an effect on... 对……有效果的2．go down from... to...从………降至……练习：A They allow them to “power nap” in the afternoon, if only for 20 minutes.B Losing just one or two hours of sleep a night, over a long period of time, can cause serious health problems.C People usually sleep longer in the winter, sometimes as much as 14 hours a night.D People in power are more intelligent because they take naps.E Medical experts now believe that sleep is even more important for health than diet or exercise.F That’s why, without enough sleep, a normally intelligent person may start to have difficulty doing daily tasks. 答案与题解：1．E本题的做题线索为其之前的一句话，即“睡眠能有助于恢复补充身体和大脑的能量”，其描述的是睡眠的功能，选项E说的也是睡眠的功能，与前文形成补充说明。
金融专业英语参考[五篇范文]
![金融专业英语参考[五篇范文]](https://img.taocdn.com/s3/m/2cd6c9fe7e192279168884868762caaedd33baa4.png)
金融专业英语参考[五篇范文]第一篇：金融专业英语参考金融专业英语一、选择题（一共10题，每题2分，共20分）第8题和第16题替补再后面。
1.Only what happens if the supply is less than demand?（actual price is higher than the equilibrium price）2.When the Consumer income and established conditions for commodity prices is still, consumers can buy the two commodities to the greatest number of combinations.What did the Line call?（consumption may Line）3.Opportunity cost:（Measures the cost of doing “x” in terms of what else might be done）4.The normal downward slope of demand curves is necessarily explained by:（Limited spending power）5.For a closed two-good economy, the output of the two goods should be at the point where:（The highest indifference curve touches the production possibility curve）.The “J-curve” shows that following depreciation:（The cost of imports rises immediately from the price effect, worsening the current account bal-ance, but later quantities of imports and exports respond and the current account balance im-proves）7.Which of the following statements about standby letters of credit is true? :（They can serve as a guarantee to a buyer against a seller defaulting）8.What information would you find in a statement of cash flows that you would not be able to get from the other two primary financial statements?（Total liabilities due to creditors at the end of the period）*8&16.Which of the following is not a characteristic of a competitive industry?(There is a fierce price war among rivals.)9.Which of these best describesthe U.S.Federal Reserve?（Responsible for monetary policy/money supply）10.What is the basic purpose of profits in our market economy?（Lead businesses to produce what consumers want）11.Which of the following will NOT cause a shift in the demand for baseballs?(An increase in the price of baseballs)12.Decreasing returns to scale may arise from(Inefficiencies in management)13.If the marginal rate of technological substitution(MRTS)is more than the price ratio of labor over capital(w/r), then to minimize cost the firm should Decrease the input of capital and increase the input of labor.14.The price of a good changes, both the substitution effect and the income effect reinforce each other, then the good is a(n)(Normal good)15.What market is the Most in need of the advertising?(Competitive monopoly market)16.American economist Modigliani’s life-cycle hypothesis is that:(Work time after retirement savings for the consumer finance)17.According to the rules of debit and credit for balance sheet accounts:(Decreases in asset and liability accounts are recorded by credits)18.Individuals will accept the medium of exchange in return for goods and services only if they are confident that:(They can exchange it for gold)19.The prices of meat products in a competitive market are determined by:(Supply and demand)20.Which one of the following is most likely to improve the wages of American workers?(An increase in productivity)二、阅读题（一共5题，每题4分，共20分）Reading A:Laura James is the head portfolio manager for national Fund 1.Assume an industry exhibits tendencies of “regression toward the mean.”This could mean all of thefollowing EXCEPT:（Profits increase as firms enter the industry）2.In a recessionary environment, an automaker such as Ford would be expected to:（Produce lower end vehicles）3.Assume domestic automakers are growing at a rate of –2%.Ford expects to increase its market share by 0.5%.What is Ford’s growth rate?（–1.51%）(1 + growth of firm sales)=(1 + growth of industry sales)x(1 + fractional change of market share)= 0.98 x 1.005= 0.9849Growth of firm sales = –1.51%4.Suppose instead that Ford’s growth of firm sales is expected to be –3% and the growth of industry sales is 1%.What is Ford’s expected change in market share?（-4%）0.97 = 1.01 x(1 + x)0.9604 = 1 + x–3.96% = x5.Which of the following scenarios would be most likely to have a positive impact on Ford’s market share?（An increase in its marketing budget）Reading B:Liquidity is a measure of how quickly an item may be converted to cash.1.Long-term assets are all assets other than current assets.(Doesn’t say)2.Supplies are less liquid than accounts receivable, and furniture and buildings are even less so.(Right)3.People are interested in liabilities on the balance sheet because it is relatively liquid.(Wrong)Reading C:Whereas the money markets provide very short-term loans, the capital market takes account of medium and long-term loans.4.An industrial corporate can meet its financial needs by seeking funds from the capital markets.(Right)5.Nowadays a private business usually obtains its workingcapital through a commercial bank.(Wrong)6.In the UK commercial banks often raise funds by issuing bands and stocks.(Doesn’t say)三、简答题（一共8题，每题5分，共40分）需要先把题目翻译成中文，用英语回答内容。
2015年职称英语_小抄__王霞版综合b 补全短文
新编英语多功能词典T nnounce to the world that they are in commandof themselves.Ants as a barometer of ecologicalchangeAnts as a barometer of ecologicalchange At picnics(野餐), ants are pests.But they have their uses（用途）. Inindustries such as mining, farming andforestry(林业), they can help gauge(测量)the health of the environment by justcrawling(蠕动) around and beingantsy(坐立不安).It has been recognized (被认为)fordecades(几十年来) that ants----which arehighly sensitive (敏感)to ecologicalchange-------can provide a near –perfect barometer of the state of anecosystem. Only certain species(物种),for instance, will continue to thrive （存活）at a forest site that has been cleared oftrees . Others will die out for lack of food.And still others will move in and take upresidence.By looking at(观察) whichspecies(物种) populate a deforestedarea(没有树林的地方), scientists candetermine(确定) how “stressed”theland is. They do this by sorting(分类) theants , counting their numbers (数目的确定)and comparing the results with thoseof earlier surveys. Ants are used simplybecause they are so common andcomprise so many species.Where mine sites are beingrestored(复原) , for example , some antspecies will reColonize (辨认)thestripped land(光秃的土地) more quicklythan others . This allowed scientists togauge the pace and progress of theecological recovery. Australian miningcompany Capricorn coal management hasbeen successfully using ant surveys foryears to determine the rate of recovery ofland that it is replanting near its GermanGreek mine in queensland.Ants surveys also have been usedwith mine—site recovery projects inAfrica and Brazil (巴西), where warmclimates encourage dense and diverse (密度和种类)ant populations ."we found itworked extremely well there ,”saysjonathan majer, a professor ofenvironmental biology, yet the surveysare perfectly suited to climatesthroughout asia ,he says , because antsare so common through the region. Asmajer puts it: “that’s the great thingabout ants.”Ants surveys are so high—regardedas ecological indicators(生态) thatgovernment worldwide accept theirresults when assessing(估测)theenvironmental impact of mining(采矿)and tree harvesting(伐木). Yet in other656新编英语多功能词典T bridge from going anywhere.(5)Mobile PhonesMobile phones should carry a label if they proved to be a dangerous source ofradiation, according to Robert Bell, a scientist. And no more mobile phone transmitter towers should be built until the long-term health effects of the electromagneticradiation they emit are scientifically evaluated, he said. “Nobody’s going to dropdead overnight but we should be asking for more scientific information,” RobertBell said at a conference on the health effects of low-level radiation. “If mobile phones are found to be dangerous, they should carry a warning label until proper shields can be devised,” he said.A report widely circulated among the public says that up to now scientists donot really know enough to guarantee there are no ill-effets on humans from electromagnetic radiation. According to RobertBell, there are 3.3 million mobile phonesin Australia alone and they are increasingby 2,000 a day. By the year 20004 it is estimated that Australia will have 8 millionmobile phones: nearly one for every twopeople.As well, there are 2,000 transmitter towers around Austrnlia, many in high density residential areas. For example, Telstra, Optus and V odaphone build their towers where it is geographically suitable to them and disregard the need of the community. The electromagnetic radiation emitted from these towers may have already produced some harmful effects on the health of the residents nearby.Robert Bell suggests that until moreresearch is completed the Government should ban construction of phone towers from within a 500 metre radius of school grounds, child care centres, hospitals, sports playing fields and residential areas with a high percentage of children. He says there is emerging evidence that children absorb low-level radiation at a rate more than three times that of adults6. He adds that there is also evidence that if cancer sufferers are subjected to electromagnetic waves the growth rate of the disease accelerates.Then who finances the research? According to Robert Bell, it is reasonable for the major telephone companies to fund it. Besides, he also urges the Governmentto set up a wide-ranging inquiry into possible health effects.658。
金融危机英语怎么说
金融危机英语怎么说金融危机指的是金融资产或金融机构或金融市场的危机，具体表现为金融资产价格大幅下跌或金融机构倒闭或濒临倒闭或某个金融市场如股市或债市暴跌等。
那么你知道金融危机用英语怎么说吗?下面来学习一下吧。
金融危机的英语说法1：financial crisis金融危机的英语说法2：The global financial crisis金融危机的相关短语：系统性金融危机 systemic financial crisis国际金融危机 international financial crisis金融危机传染 Financial Crisis Contagion有关全球金融危机 globle financial crisis全球金融危机延伸 Global Financial Contagion经济/金融危机 economic/financial crisis金融危机的英语例句：1. This financial crisis had a much greater impact on Main Street.这次金融危机对老百姓的影响更为深远。
2. a financial crisis of mammoth proportions极其严重的金融危机3. During the monetary crisis, several European bankers rallied to the pound.在金融危机期间, 欧洲的几个银行家联合起来支持英镑.4. Urgent talks are going on to prevent the market going into financial meltdown during the summer.正在进行紧急会谈，以防止市场在夏季出现金融危机。
5. Korea plutocrat is the prime cause that causes financialcrisis to erupt.韩国财阀是导致金融危机爆发的根本原因。
2015年职称英语考试卫生类补全短文模拟试题精选
第5部分：补全短文。
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GarlicFrom early times man has used garlic (大蒜). The Bible speaks of it. The Israelites (古以色列人) were once far from home. They cried out to Moses, their leader, for the foods they loved: leeks (韭菜), onions, and garlic. The Romans, like the Israelites, loved to eat garlic. And they hung bags of garlic around their necks. _____(1) They also thought it would keep them from getting sick.A similar idea is still held. Many people take garlic thinking it will prevent or cure disease. Most doctors say it does no such thing. _____(2) Its smell may force people to stay far apart. At least then they can't pass germs on to each other. _____(3) What if you're in a play, for instance? Actors have been known to forget their lines because they couldn't stand the garlic smell on a fellow actor's breath. Some have even made up new lines and actions that kept them far away from the one who had eaten garlic.Through the years man has tried to cope with the smell of garlic. _____(4) We now know why. It's been found that the oils of the garlic do not stick to the teeth, Garlic tongue, or gums (齿龈). They go into the lungs instead. From there they are breathed out. They pass out through the skin too.Strange as it seems, food may have a great deal of garlic in it without smelling or tasting strong. It all depends on how it is cooked. French cooks make a good soup with whole cloves (瓣) of garlic. They use more than thirty cloves in one bowlof soup. But they take care not to crush them. And they cook them whole. _____(5) And as the cloves cook they change in some strange way. The soup turns out to be delicious. It's not strong at all.A But no medicine, mouthwash, chewing gum, or toothpaste seems to help muchB As a result, the strong oils stay in the cloves.C They say it may help in one way, though.D Many people eat garlic.E But keeping your distance can be hard at times.F They hoped it would keep away the evil eye.参考答案：46. F 47. C 48. E 49. A 50. BFemale BullfightingIt was a unique, eye-catching sight: an attractive, woman in a shiny bullfighter's suit, sword in hand, facing the sharp horns of a black, 500-kilogram beast.Most people thought the days of female bullfighting were over in Spain______（46）The first woman fighter， Cristina Sanchez， quit in 1999 because of male discrimination （歧视）。
第四篇 The First Four Minutes(2015年职称英语补全短文译文)
The First Four MinutesWhen do people decide whether or not they want to become friends? During their first four minutes together, according to a book by Dr. Leonard Zunin. In his book, ”Contact：The first four minutes" ’ he offers this advice to anyone interested in starting new friendships：“ (1) A lot of people's whole lives would change if they did just that. ”You may have noticed that the average person does not give his undivided attention to someone he has just met. (2) If anyone has ever done this to you, you probably did not like him very much.When we are introduced to new people, the author suggests, we should try to appear fiiendly and self-c onfident. In general, he says, “People like people who like themselves1. ”On the other hand, we should not make the other person think we are too sure of ourselves. It is important to appear interested and sympathetic，realizing that the other person has his own needs，fears, and hopes.Hearing such advice, one might say, "But I'm not a fiiendly, self-confident person. That's not my nature. It would be dishonest for me to act that way. ”(3) We can become accustomed to any changes we choose to make in ourpersonality. “It is like getting used to a new car. It may be unfamiliar at first, but it goes much better than the old one. ”But isn't it dishonest to give the appearance of friendly self-confidence when we don't actually feel t hat way? Perhaps, but according to Dr. Zunin, "total honesty" is not always good for social relationships2 ’ especially during the first few minutes of contact. There is a time for everything, and a certain amount of play-acting may be best for the first few minutes of contact with a stranger3 . That is not the time to complain about one's health or to mention faults one finds in other people. It is not the time to tell the whole truth about one's opinions and impressions.(4) For a husband and wife or a parent and child, problems often ariseduring their first four minutes together after they have been apart. Dr. Zunin suggests that these first few minutes together be treated with care. If there are unpleasant matters to be discussed, they should be dealt with later.The author says that interpersonal relations should be taught as a required course5 in every school, along with reading, writing, and mathematics. (5) That is at least as important as how much we know.练习：A In reply, Dr. Zunin would claim that a little practice can help us feel comfortable about changing our social habits.B Much of what has been said about strangers also applies to4 relationships with family members and friends.C In his opinion, success in life depends mainly on how we get along with other people.D Every time you meet someone in a social situation, give him your undivided attention for four minutes.E He keeps looking over the other person's shoulder, as if hoping to find someone more interesting in another part of the room.F He is eager to make friends with everyone.答案与题解：D本文主要讲与人初次见面最初四分钟对于人际交往的重要性。