管理信息的英文息翻译息英语怎么说

外语更新时间:2025-05-03 14:20:11

开始的英文译语怎么说-平凡而不平庸

2023年4月19日发(作者：停车证)1、 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。
2、 Making financial decisions is an integral part of all forms and sizes of business
organizations from small privately-hold forms to large publicly—traded corporations。
做财务决策对于所有形式和规模的商业组织,无论是小型私人公司还是大型股份公开交
易的公司来说，都是不可分割的一部分。
3、 In today\'s rapidly changing environment， the financial manager must have the flexibility
to adapt to external factors such as economic uncertainty， global competition，
technological change， volatility of interest and exchange rates, changes in laws and
regulations， and ethical concerns。
在当今瞬息万变的环境中,
财务经理必须具备足够的灵活性以适应外部因素，如经济的不确
定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。
4、 The financial manager makes investment decisions about a大自然的拼音 ll types of assets-items on the
left—hand side of the balance sheet。
财务经理要做出关于所有形式的资产-即资产负债表左感恩老师的句子10字侧所列示项目的投资决定。
5、 For example， a firm must repay debt with interest over a specific period without
typically sharing control with the lender。
例如，一个公司在偿还债务时必须还要偿付特定期间内的利息，而通常不用与债权人分
享控制权。
6、 When you examine a set of financial statements, you should keep in mind that a physical
reality lies behind the numbers， and you should also realize that the translation from
physical asset to “correct” numbers is far from precise.
当你检查一组财务报表的时候，你应该牢记:真实的东西是隐藏在数字背后的，并且你
还应该意识到,把物理资产转换为数据是很难做到精确的。
7、 The qualitative characteristics of accounting information include relevance， timeliness，
reliability， consistency ,and comparability.
会计信息的质量特征包括相关性、及时性、可靠性、一致性和可比性。
8、 The assets， which are the “things” 人生三境界 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。
9、 Rather than treat the entire purchase price of PPE as a capital expense in the purchase
year， accountants spread the purchase cost over the asset\'s useful life.
会计人员会把土地、厂房和设备的购买成本分摊到使用年份中，而不是将之全部作为购
买年度的资本支出.
10. 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 amount 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。
11. If the balance sheet is like a snapshot， the income statement is like a video recording of
the people did between two snapshots。
如果说资产负债表就像是一张快照,那么利润表就可以说是人们在两张快照间所进行活
动的录像记录.
12. This firm will report basic earnings per share, which is calculated by dividing the net
income less any preferred dividends paid out by the weighted average number of
outstanding shares of common stock.
公司将会报告基本每股收益,这个数字是用净利润减去支付的优先股利再除以发行在外
普通股的加权平均数计算出来的。
13. The diluted earnings figure per share provides a more conservative earnings
estimate by assuming that the total shares of common stock in the denominator
include all shares of common stock plus future potential shares from the likely
future conversion of outstanding convertible securities， stock options， and
warrants.
通过假定分母中的全部普通股份包括了全部普通股加上未来可能转换为普通股的发行
在外可转换债券、股票期权以及认股权证，稀释的每股收益数据提供了一种更为保守的
收入估计.不应有恨
14、Net income is further adjusted 古诗《秋日》 by accounting for any cash that the firm used to fund
increases in current assets or decreases in current liabilities。
通过解释公司为了增加流动资产或减少流动负债而投入的现金，净利润被进一步调整。
15、Lenders try to protect the bondholders’ interest by incorporating some ratios into the
restrictive covenants in the firm\'s bond indenture to constrain some of its financial and
operating activities。
债权人设法通过将一些财务比率结合到债券契约的限制性条款中的方法来限制公司的财务、
经营活动，以保护债券持有者的权益。
16、The rationale for excluding inventory is that it is the least liquid of a firm’s current assets and
may not be as r擞字组词 eadily available to meet a short—term maturing obligation as the other more liquid
current assets。
将存货排除在外的基本原理在于：存货是公司流动资产中流动性最差的资产,相较其他更具
流动性的流动资产来说存货不容易变现以用来偿还短期债务.
17、Managers should analyze the tradeoff between any increased sales from a more lenient credit
policy and the associated costs of longer collection periods and more uncollected receivables to
determine whether changing the firm’s credit sales policy could increase shareholder’s wealth。
管理者应该分析较宽松的信用政策带来的销售增加和更长的赊销货款回收期及更多未收账
款带来的相关费用之间的权衡,以确定改变公司赊销政策是否能增加股东财富.
18、When a firm produces goods or acquires inventory for the sale and/or sells the items on a
credit basis, it will need to have ample cash during the period between when the firm must pay for
the raw materials， inventory and labor and when it receives cash from the sale of goods
当一个公司为了销售和（或）赊销而生产商品或购买存货时,必须要在唐代古诗100首支付原材料、存货、
劳动力价格和获得销售收入现金之间的期间拥有充足的现金。
19、Most credit card holders are acutely aware of the implications of massing an interest
payment as this amount is then added to the outstanding balance to calculate the amended
amount owing !

大多数信用卡持有人都能敏锐地意识到这种错过利息支付的暗示,因为这个数目会被加到未
付余额中以计算修正后的欠款数目！
20、Broadly defined ,a financial asset is a monetary claim on an issuer, typically a paper asset such
as a bond， preferred stock， or common stock。
从广义的定义来说，金融资产是一种对于发行人的货币主张，通常表现为票据资产，比如债
券、优先股或普通股。
21、The price of a bond may rise above or fall below its par value due to differences between its
coupon rate and prevailing market interest rates。
债券的价格有可能高于其票面价值也有可能低于其票面价值，具体取决于其息票利率和市场
利率的差距.
22、In general， the answer is no, but the extent to which adding stocks to a portfolio reduces its
risk depends on the degree of correlation among the stock: The smaller the positive correlation
coefficients ， the lower the risk in a large portfolio.
通常来说，答案是否定的，但是向证券投资组合中增加股票种类能使风险减小的程度取决于
组合中股票的关联性：正相关系数越小，一个大的证券投资组合的风险就越低。
23、M＆M argue that under a highly restrictive set of assumptions, the value of the firm is
determined s落日怅望阅读答案 olely by the size and the riskiness of the real cash flows generated by the firm\'s assets
and not by how these cash flows are divided between the debt and equity stakeholders of the firm。
M＆M提出，在一系列严格限制的假设下，公司价值只取决公司资产创造的真实现金流的大
小和风险，而不在于这些现金流如何在债务和股权利益相关者之间分配。
24、The view that capital structure is literally irrelevant or that “nothing matters\" in corporate
finance, though sometimes attributed to us（and tracing perhaps to the very provocative way we
made out point）， is far from what we ever actually said about the real world applications of our
theoretical propositions。
这样的观点，即资本结构在字面上与公司融资不相关或者完全与公司融资无关，虽然有时候也被
归于我们(也许是因为我们表达观点的方式非常具有挑拨性），但其实与我们真正说的关于我们的
理论命题在现实中的应用相差甚远。

25、The tax benefits of debt financing bestowed by the government and the costs of financial
distress may at some point accompany the use of financial levera我爱你中国原唱 ge may lead to a static tradeoff
that provides an optimal capital structure for a firm。
这种政府授予的债务融资的税收优惠以及有时运用财务杠杆伴随而来的财务困境有可能导致一
种静态平衡，这种静态平衡给公司提供了最优资本结构.