大学商务英语总结_大学商务英语实训总结

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术语翻译：

1、复式记账double-entrybookkeeping2、会计循环accounting cycle3、财务报表financial statement4、会计恒等式accounting equation5、留存收益retainedearning6、净利润净损失net income/ net lo7、原始凭证source document8、日记账（普通特种）general / special journal9、分类账（总明细）general /subsidiary ledger10、试算平衡表trial balance11、调整分录adjusting entries12、财务报表附注 notes to the financial statements13、权益融资 equity financing14、债务融资 debt financing15、financial and security institution 金融和证券机构

16、Accounting Standards For Busine Enterprise企业会计准则

17、短期偿债能力short-term liquidity18、长期偿债能力long-term solvency19、资本结构 capital structure20、坏账准备 provision for bad debts21、融资租入固定资产fixed aets financed by leasing22、流动负债current liabilities23、construction in progre 在建工程

24、goods in proce 在产品

25、deferred tax on debit/credit 递延税款/借款款项

26、accounts payable 应付账款

27、notes receivable 应收票据

28、advances from customers 预收账款

29、paid-in capital 实收资本

30、capital reserve资本公积

31、surplus reserve盈余公积

32、undistributed profit未分配利润

33、accrual-based accounting 权责发生制

34、cash-based accounting 现金收付制

35、先进先出法（FIFO）first in first out36、后进先出法（LIFO）last in first out37、加权平均法weighted average38、成本与市价孰低法（LCM）lower of cost and market39、lower of the carrying amount and recoverable amount 可收回金额与账面金额孰低

40、成本法 cost method41、权益法 equity method42、iue a bond at a premium/discount 折价/溢价发行

43、本金 principal44、（债券的）票面价值face value45、残值residual value46、累计折扣 accumulated depreciation47、销售退回 return of sales48、销售折让 sales allowance49、销售折扣 sales discount50、计划成本法 planned costing51、定额成本法 norm costing52、成本差异 cost variance53、营业外支出 non-operating expense54、所得税 income tax55、投资损失（收益）investment lo（profit）

56、ROA资产收益率

57、ROE投资报酬率

58、ROI投资收益率

59、P/E ratio 每股市价/每股盈余

60、M/B value 市场价值与账面价值的比例

61、EPS 每股盈余

62、working capital 营运资本

63、EBIT息税前利润

64、capital gains 资本利得

65、market equilibrium 市场均衡

66、CAPM 资本资产定价模型capital aets pricing model67、capital cost 资本成本

68、贴现率discount rate69、业务凭证busine document70、过账 post71、固定资产减值准备provision for impairment lo on fixed aets72、系统风险system risk73、marketable security 可出售债券

74、共同比报表 common-size statement75、独资 the sole proprietorship

句子与段落翻译

1、Double-entry accounting is an old universally accepted system for recording accounting data.With double-entry accounting each transaction is recorded in a way that maintains the equality of the basic accounting equation: Aets =liabilities, + OwnersEquity.To summarize, the following are the important features of double entry accounting:

(1)Aets are increased(增加)by debits(借方)and decreased by credits(贷方).(2)Liabilities and owners, equity accounts are increased by credits and decreased by debits.(3)Owners’equity for a corporation include capital stock accounts and the retained earnings account。

(4)Revenues，expenses，and dividends relate to owners’equity through the retained earnings accounts.(5)Expenses and dividends are increased by debits and decreased by credits because owners equity.(6)Revenues are increased by credit and decreased by debits.(7)The difference between total and revenues and total expenses for a period is net income(lo),which increase(decrease)owners equity through retained earnings.复式记账法是一种古老而被广泛接受的会计数据记录系统。复式记账能确保每项交易的记录都不影响会计基本恒等式的平衡：

资产=负债+所有者权益

总的来说，复式记账具有以下一些重要特点：

（1）资产增加计入借方，减少计入贷方。

（2）负债和所有者权益账户增加计入贷方，减少计入借方。

（3）一家公司的所有者权益包括股票资本账户和留存收益账户。

（4）收入、费用及股利通过留存收益账户与所有者权益相联系。

（5）费用和股利增加计入借方，减少计入贷方，因为它们影响所有者权益。

（6）收入增加计入贷方，减少计入借方。

（7）每期收入总额与费用总额之差为净利润（损失），其透过留存收益增加（减少）所有者权益。

2、Depreciation is the proce of computing expenses from allocating the cost of plant and equipment（long-term aets）over their expected useful lives in the production of revenues.Adjusting entries for depreciation expenses involve increasing(debiting)depreciation expenses and a subtraction and thus used to record the declining aet balance.The plant and equipment account is not credited for depreciation.折旧是在工厂设备(长期资产)预期可创造收入的使用年限内,对其成本进行系统摊销的过程,针对折旧费用的调整分录为增加(借记)折旧费用,增加(贷记)一个称为“累计折旧”的专门账户，累计折旧属于资产备抵账户，它作为资产的减项用以记录资产余额的减损，厂场设备账户是不贷记折旧。

3、Financial reports are final products of accounting calculation.They are the written documents summarizing and reflecting the financial position and operating results of an enterprise, including a balance sheet, an income statement, a cash flow statement together with notes to the financial statements, and explanatory statement on financial condition.财务报告是会计核算的最终产品,是汇总反映企业财务状况和经营成果的书面文件,包括资产负债表、利润表、现金流量表以及一些补充表格，报表附注和有关财务情况的解释性报表。

4、An income statement is an accounting statement that reflects the operating results of an enterprise within an accounting period，as well as the distribution.The purpose for preparing the income statement is to provide users within accounting information on the operating results of the busine.Functions of the income statement are as follow : to help explain, evaluate andpredict the operating results and profitability of a busine ；to help explain，evaluate and predict

solvency；to help the management make operating decision；to evaluate the managements performance.利润表是反映企业某一会计期间,经营成果及其分配的会计报表.编制利润表的目的是为了向使用者提供有关企业经营成果的会计信息,利润表的功能包括:帮助解释、评价、预测长期偿债能力，帮助管理层进行经营决策，帮助评价管理层的业绩。

5、Notwithstanding its usefulne，the balance sheet has some serious limitations.External users often need to know a company sworth.The balance sheet, however, does not generally reflect the current value of a busine.Actually, many aets are reported at historical cost.which is usually le than market value, and other aets are not included in the balance sheet at all, accordingly, the balance sheet numbers are often a very poor reflection of what a company is worth.A related problem with the balance sheet is the instability of the measurement currency.An additional limitation of the balance sheet is that all companies do not claify and report all like items similarly.尽管资产负债表很有用，但也有一些严重的缺陷，外部使用者经常需要知道一家公司的价值，但是资产负债表一般并不反映企业的当前价值，实际上，许多资产通常是按低于市场价值的历史成本报告的，而另一些资产甚至都没有包括在表内，因此，通常资产负债表数字几乎不反映公司的价值。与资产负债表相关的一个问题是计价货币的不稳定性。另一个缺陷是没有做到所有公司对于相似的项目都采用类似的方法进行分类和报告。

6、Based on the information from financial statement，we can calculate many financial ratios to provide information about following areas of financial performance：（1）short-term Liquidity，（2）long-term solvency and capital structure，（3）profitability，（4）efficiency，（5）growth，and（6）market value

财务报表的来的信息的基础上，我们可以计算很多财务比率来给以下财务经营领域提供信息

（1）短期偿债能力（2）长期偿债能力和资本结构（3）盈余能力（4）效率（5）增长率（6）市场价值

7、The value of a stock is equal to the stream of cash payments discounted at the rate of return that investors expect to receive on securities。Common stocks do not have a fixed cash payments consist of an indefinite stream of dividends。The present

tvalue of acommon stock is PV=DIVt/（1+r）

股票价值等于按投资者预期从可比证券上获得的回报率贴现的现金流出，普通股没有固定的到期日，其现金支付由无限期的股利流组成，因此普通股的现值等于

8、The risk of an investment is best judged in a portfolio context.Most investors do not put all their eggs into one basket.They diversify.Thus the effective risk of any security cannot be judged by an examination of that security alone.Part of the uncertainty about the security s return is “diversified away” when the security is grouped with others in a portfolio.投资的风险最好在投资组合中予以确定,大多数投资者不会把鸡蛋放在同一个篮子里,他们会分散投资,因此仅靠对单个证券的体验并不能判断出该证券的有效风险.如果某一证券与其他证券组成投资组合,则该证券收益的不确定性将被部分”分散掉”.9、Beta measures the amount that investors expected the stock price to change for each additional 1 percent change in the market.The average beta of all stocks is 1.0.A stock with a beta greater than 1 is unusually sensitive to market movements;a stock with a beta below 1 is unusually insensitive to market.Thus a diversified portfolio invested in stocks with a beta of 2.0 will have twice the risk of a diversified portfolio with a beta of 1.0.β衡量了市场每增加变动百分之一时投资者预期股价将变化的大小,所用股票的β平均值为1.0,贝塔值超过1的股票对市场的变化异常敏感,而贝塔值低于1的股票对市场的变化就不那么敏感.因此贝塔为2.0的股票组合的风险是贝塔为1.0的股票组合风险的两倍.10、The basic principles of portfolio selection boil down to a commonsense statement that investors try to increase the expected return on their portfolio and to reduce the standard deviation of that return.A Portfolio that gives the highest expected return for a given standard deviation, or the lowest standard deviation for a given expected return, is known as an efficient portfolio.投资组合选择的基本原则归结为一种常识性的说法是，投资和力图提高其投资组的期望并减少该收益的标准差，有效投资组合是那些特定标准差下具有最高期望收益或特定期望收益与下具有最低标准差的投资组合。

简答题

1、what are the two formats of balance sheet and the two formats of income statement separately？资产负债表的两种形式是什么?

The fundamental forms of balance sheet include account form and report form

An account form of balance sheet has two sides.The left side shows items of aets, the right side shows items of liabilities and owner s equity.It looks a “T” account, it is based on the equation stated as “aets=liabilities + owner s equity” The report form of the balance sheet states items of aets, liabilities and owner s equity horizontally, where aets are stated on the upper part of the balance sheet, liabilities and owner s equity on the lower part.It is based on the equation stated as “aets-liabilities=owner s equity”

2、How to calculate the following financial ratios? Please write down the formulas.如何计算下列财务比率,写出他们的公式

Current ratio=total current aets/total current liabilities

流动比率=流动资产总额/流动负债总额

Quick ratio=quick aets/total current liabilities

速动比率=速动资产/速动负债总额

Accounts receivable turnover=sales/accounts receivable

应收账款周转率=销售收入/平均应收账款

Days inventory=days in period/inventory turnover

平均收账期=天数/存货周转率

Debt ratio=total debt/total aets

负债比率=总负债/总资产

Equity multiplier=total aets/total equity权益乘数=总资产/总权益

Interest coverage=EBIT/interest expense

利息保障倍数=息税前利润/利息费用

ROA=net income/average total aets

资产收益率=净利润/平均总资产

ROE=net income/average stockholder s equity

权益报酬率=净利润/平均股东权益

Net profit margin=net income/total operating revenue

Payout ratio=cash dividends/net income

Total aet turnover=sales/average total aets

P/E ratio=market price per share/EPS

市盈率=每股市价/每股盈余

M/B vale=market price per share/book value per share

市值与账面值比=每股市价/每股账面价值

3、How to decompose the ROA and ROE according to the DuPont System？

通过杜邦分析体系来分解ROA，ROE

ROE=profitability * efficiency * leverage

=ROS * aet turnover * aet-to-equity ratio

=net income/sales * sales/aet * aet/equity4、what is NPV? And what is the NPV rule？什么是净现值法则？

NPV is present value plus any immediate cash flow

NPV rule：the financial manager cannot affect the interest rate but can increase,stockholders wealth.The way to do so is to invest in aets having

positive net present values