一、詞匯翻譯：1、優(yōu)先股2、投資活動3、現(xiàn)金流入4、折舊5、財(cái)務(wù)報(bào)告6、資產(chǎn)負(fù)債表7、流動資產(chǎn)8、債權(quán)人9、存貨10、合伙制企業(yè)11、財(cái)務(wù)管理12、余額，平衡13、應(yīng)付賬款14、財(cái)務(wù)比率15、資本預(yù)算16、流動資產(chǎn)17、負(fù)債18、利潤表19、凈利潤20、賬面價(jià)值21、現(xiàn)金股利22、應(yīng)收賬款23、普通股24、風(fēng)險(xiǎn)躲避25、流動負(fù)債26、合伙人27、收入28、市場份額29、股票期權(quán)30、財(cái)務(wù)報(bào)表31、現(xiàn)金流出32、償付能力33、賒銷34、累計(jì)折舊35、資本盈余36、房地產(chǎn)37、攤銷38、有價(jià)證券39、盈利比率40、資本預(yù)算41、股票發(fā)行42、財(cái)務(wù)比率43、存貨44、財(cái)務(wù)困境45、賬面價(jià)值46、優(yōu)先股47、盈利能力48、應(yīng)計(jì)費(fèi)用49、合資企業(yè)50、流動性比率51、資產(chǎn)負(fù)債表52、權(quán)益乘數(shù)53、債權(quán)人54、杠桿比率55、收益二、單項(xiàng)選擇題1、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees2、Whichofthefollowingbelongstocurrentliabilities?()A.mortgagespayableB.prepaidexpensesC.notespayableD.bondspayable3、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC.saleofanotherentity’sequitysecuritiesbythereportingentityD.bothAandC4、Cashequivalentsinclude()A.timedepositsB.inventoriesC.accountsreceivableD.prepaidexpenses5、Whichofthefollowingserviceinvolvesprovidinganindependentreportontheappropriatenessoffinancialstatements?()A.auditB.taxC.consultingD.budgeting6、Accountantsemployedbylargecorporationsmayworkintheareasofthefollowingexcept()A.productcostingandpricingB.budgetingC.internalauditingD.productproducing7、Whichofthefollowingisaliabilityaccount?（）A.prepaidinsuranceB.additionalpaid-incapitalC.salariespayableD.accumulateddepreciation8、Financialstatementdoesnotinclude()A.balancesheetB.incomestatementC.cashflowstatementD.workingsheet9、Netincomeornetlossarereportedonthe()A.balancesheetB.statementofowners’equityC.incomestatementD.bothbandc10、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees11、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC.saleofanotherentity’sequitysecuritiesbythereportingentityD.bothAandC12、Cashequivalentsinclude()A.timedepositsB.inventoriesC.accountsreceivableD.prepaidexpenses三、英譯漢PubliccorporationsintheUSandmanyothercountriesarerequiredtoprepareanddisclosethefollowingfinancialstatementstothepubliconaperiodicbasis:balancesheet;incomestatement;statementofcashflows;statementofretainedearnings.（上市公司在美國和許多其他國家都要準(zhǔn)備和披露以下財(cái)務(wù)報(bào)表上的公眾一個(gè)周期性的基礎(chǔ)，資產(chǎn)負(fù)債表，損益表，現(xiàn)金流量表的聲明，聲明的留存收益）Takentogether,thesestatementsgiveanaccountingpictureofthefirm’soperationsandfinancialposition.Thequantitativeandverbalmaterialsareequallyimportant.Thefinancialstatementsreportwhathasactuallyhappenedtoassets,earnings,anddividendsoverthepastfewyears,whereastheverbalstatementsattempttoexplainwhythingsturnedoutthewaytheydid.（綜合起來，這些報(bào)表會計(jì)畫公司的運(yùn)營和財(cái)務(wù)狀況，定量和語言是同等重要的，財(cái)務(wù)報(bào)表報(bào)告實(shí)際發(fā)生的資產(chǎn)，收益，股息過去幾年來，而口頭陳述試圖解釋為什么事情結(jié)果他們所做的事）Theinformationcontainedinanannualreportisusedbyinvestorstohelpformexpectationsaboutfutureearningsanddividends.Firmstypicallypreparethesestatementsquarterly,butmanyanalystsandusersoffinancialstatementsconcentrateonafirm’sfiscalyear-endstatements.FirmsprovidetheannualstatementsinboththeannualreporttotheSECandtheshareholderannualreport.（所包含的信息的年度報(bào)告是用投資者對未來收入幫助形成預(yù)期和紅利。這些陳述事務(wù)所通常準(zhǔn)備季度,但許多分析師和財(cái)務(wù)報(bào)表的使用者集中對公司的財(cái)政年度報(bào)表。公司也提供年度報(bào)表都給了美國證券交易委員會的年度報(bào)告和股東的年度報(bào)告）Valuationistheprocessthatlinkriskandreturntoestimatetheworthofanassetorafirm.Thetermvaluecanhavedifferentmeaningswhenappliedtoafinancialassetorafirm.Broadlydefined,afinancialassetisamonetaryclaimonanissuer,typicallyapaperassetsuchasabond,preferredstock,orcommonstock.Thesedifferenttypesofvalueinclude:going-concernvalue,Liquidationvalue,bookvalue,marketvalueanintrinsicvalue.Going-concernvalueisthevalueofafirmasanoperatingbusiness.Thistypeofvaluedependsonthefirm’sabilitytogeneratefuturecashflowsratherthanonitsbalancesheetassets.Going-concernvalueisparticularlyimportantwhenonefirmwantstoacquireanother.Bookvalueistheaccountingvalueofafirmoranasset.Bookvalueisahistoricalvalueratherthanacurrentvalue.Firmsusuallyreportbookvalueonapersharebasis.Bookvaluepershareofcommonstockistheshareholders’equity---totalassetslessliabilitiesandpreferredstockaslistedonthebalancesheet---dividedbythenumberofsharesoutstanding.Bookvaluepersharemaybearlittlerelationshiptoliquidationvaluepershareormarketvaluepershare.（評估環(huán)節(jié)的過程中風(fēng)險(xiǎn)跟收益的價(jià)值估計(jì)資產(chǎn)或公司，這個(gè)詞可以有不痛的價(jià)值意義，當(dāng)應(yīng)用金融資產(chǎn)或公司，廣義的定義，一個(gè)金融資產(chǎn)是一種貨幣要求發(fā)行人通常是一個(gè)紙資產(chǎn)，諸如債券，優(yōu)先股，普通股，這些不同類型的價(jià)值包括：Going-concern價(jià)值，清算價(jià)值，賬面價(jià)值，市場價(jià)值的一種內(nèi)在價(jià)值，Going-concern是以一個(gè)公司的價(jià)值為經(jīng)濟(jì)業(yè)務(wù)，這種類型的價(jià)值取決于公司的能力，而不是產(chǎn)生未來現(xiàn)金流在其資產(chǎn)負(fù)債表的資產(chǎn)。Going-concern值時(shí)尤其重要公司想收購另一個(gè)。賬面價(jià)值會計(jì)價(jià)值是一個(gè)公司或一個(gè)資產(chǎn)，賬面價(jià)值是一個(gè)歷史的價(jià)值，而不是目前的價(jià)值，公司賬面價(jià)值通常報(bào)告按每股分配，每股賬面價(jià)值的普通股票的股東權(quán)益---total資產(chǎn)減去負(fù)債和優(yōu)先股票上市公司資產(chǎn)負(fù)債表—divided流通股數(shù)量，每股賬面價(jià)值可以承受清算，每股沒什么關(guān)系價(jià)值或市場價(jià)值。）Theriskofanassetcanbeconsideredintwoways(1)onastand-alonebasis,wheretheasset’scashflowsareanalyzedbythemselves,or(2)inaportfoliocontext,wheretheasset’scashflowsarecombinedwiththoseofotherassets,andthentheconsolidatedcashflowsareanalyzed.Thereisanimportantdifferencebetweenstand-aloneandportfoliorisk,andanassetthathasagreatdealofriskifheldbyitselfmaybemuchlessriskyifitisheldaspartofalargerportfolio.（一項(xiàng)資產(chǎn)的風(fēng)險(xiǎn)可以被視為兩種方法(1)一個(gè)單獨(dú)的基礎(chǔ),那里的資產(chǎn)的現(xiàn)金流量分析自己,或(2)在上下文中,在一個(gè)投資組合資產(chǎn)的現(xiàn)金流結(jié)合其他的資產(chǎn),然后合并現(xiàn)金流量表進(jìn)行分析。我有一個(gè)重要的區(qū)別和投資組合的風(fēng)險(xiǎn),獨(dú)立為一種資產(chǎn),擁有大量的風(fēng)險(xiǎn)本身可能持有的風(fēng)險(xiǎn)要少得多,如果它是一個(gè)更大的一局部舉行的投資組合）Inaportfoliocontext,anasset’sriskcanbedividedintotwocomponents:(1)diversifiablerisk,whichcanbediversifiedawayandthusisoflittleconcerntodiversifiedinvestors,and(2)marketrisk,whichreflectstheriskofageneralstockmarketdeclineandcannotbeeliminatedbydiversification,anddoesconcerninvestors.Onlymarketriskisrelevant---diversifiableriskisirrelevanttorationalinvestorsbecauseitcanbeeliminated.（在投資組合風(fēng)險(xiǎn)資產(chǎn)的語境下,可分為兩局部組成:(1)可分散風(fēng)險(xiǎn),可開,因此是多元化的小投資者關(guān)注多元化,以及(2)市場風(fēng)險(xiǎn),這反映了一種普遍的股票市場風(fēng)險(xiǎn)下降,不能通過分散投資消除投資者,并關(guān)注。只有市場風(fēng)險(xiǎn)相關(guān)-diversifiable無關(guān)——理性投資者的風(fēng)險(xiǎn),因?yàn)樗鼤惶蕴〢nassetwithahighdegreeofrelevant(market)riskmustprovidearelativelyhighexpectedrateofreturntoattractinvestors.Investorsingeneralareaversetorisk,sothewillnotbuyriskyassetsunlessthoseassetshavehighexpectedreturns.（資產(chǎn)以高度相關(guān)(市場)風(fēng)險(xiǎn)須提供一個(gè)相對較高的預(yù)期收益率來吸引投資者。投資者通常都厭惡風(fēng)險(xiǎn),所以不能購置風(fēng)險(xiǎn)資產(chǎn),除非這些資產(chǎn)具有較高的預(yù)期收益。）4、Thestatementofcashflowsisanintegralpartofthefinancialstatement,andshouldbepresentedalongsidethebalancesheet,incomestatement,andstatementofowners’equity.（該聲明現(xiàn)金流量表是不可分割的一局部,財(cái)務(wù)報(bào)表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明。）Thisisofparticularconcernifthemanagementtermistakingstepsto“dressup〞theresultsshowninthestatementofcashflowsattheexpenseofacompany’slong-termfinancialhealth,whichmightbemorereadilyevidentthroughacarefulperusalofacompletepackageoffinancialstatements,ratherthanjustthestatementofcashflows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來"結(jié)果顯示現(xiàn)金流報(bào)表以犧牲公司的長期財(cái)政健康,這可能是更容易地通過這本書明顯小心一套完整的財(cái)務(wù)報(bào)表,而不僅僅是聲明現(xiàn)金流量表）Forexample,managementmightnotbemakingasufficientinvestmentinthereplacementofexistingfixedassets,therebymakingtheamountofcashoutflowslooksmaller,eventhoughthiswillresultinmoreequipmentfailuresandhighermaintenancecoststhatwilleventuallyappearontheincomestatement.(例如,管理也許并不是做一個(gè)足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會導(dǎo)致更多的設(shè)備維護(hù)本錢,失敗和高將會出現(xiàn)在利潤表。)5.Thestatementofcashflowsisanintegralpartofthefinancialstatement,andshouldbepresentedalongsidethebalancesheet,incomestatement,andstatementofowners’equity.(該聲明現(xiàn)金流量表是不可分割的一局部,財(cái)務(wù)報(bào)表,都不應(yīng)被表述與資產(chǎn)負(fù)債表、損益表、所有者權(quán)益的聲明)Thisisofparticularconcernifthemanagementtermistakingstepsto“dressup〞theresultsshowninthestatementofcashflowsattheexpenseofacompany’slong-termfinancialhealth,whichmightbemorereadilyevidentthroughacarefulperusalofacompletepackageoffinancialstatements,ratherthanjustthestatementofcashflows.（這是特別關(guān)注的如果管理術(shù)語是采取措施,“把自己打扮起來"結(jié)果顯示現(xiàn)金流報(bào)表以犧牲公司的長期財(cái)政健康,這可能是更容易地通過這本書明顯小心一套完整的財(cái)務(wù)報(bào)表,而不僅僅是聲明現(xiàn)金流量表。）Forexample,managementmightnotbemakingasufficientinvestmentinthereplacementofexistingfixedassets,therebymakingtheamountofcashoutflowslooksmaller,eventhoughthiswillresultinmoreequipmentfailuresandhighermaintenancecoststhatwilleventuallyappearontheincomestatement.（例如,管理也許并不是做一個(gè)足夠多的投資在更換,從而使現(xiàn)有固定資產(chǎn)的現(xiàn)金流出看起來小巧,即使這將會導(dǎo)致更多的設(shè)備維護(hù)本錢,失敗和高將會出現(xiàn)在利潤表。）6、Inmultiple-stepincomestatement,thereareseriesofstepsinwhichcostsandexpensesaredeductedfromrevenue.First,thecostofgoodssoldissubtractedfromnetsalestoproduceanamountforgrossprofitonsales.（在損益表,改編有一系列步驟,本錢和費(fèi)用收入中扣除。第一,產(chǎn)品銷售本錢減去凈銷售額產(chǎn)生毛利潤銷售金額。）Second,operatingexpensesaredeductedtoobtainasubtotaltermincomefromoperations.Finally,otherrevenuesandgainsareaddedtoincomefromoperations,thenotherexpensesandlossesincludingincometaxexpensearedeductedfromtheabovetodeterminethenetincome.（第二,營業(yè)費(fèi)用獲得一個(gè)小結(jié)中扣除期限收益業(yè)務(wù)。最后,其他的收入和收益增加的收入來自運(yùn)營,那么其他費(fèi)用和損失費(fèi)用包括所得稅扣除上述確定凈收入）Themultiple-stepincomestatementisnotedforitsnumeroussectionsandsignificantsubtotalsincludingnetsales,grossprofitonsalesandincomefromoperations.Themultiple-stepincomestatementiswidelyused.InChina,theofficialformatofincomestatementisamultiple-stepone.（損益表的改編而聞名,包括眾多重要局部放入凈銷售額,銷售和利潤收入從操作。改編的損益表中應(yīng)用非常廣泛。在中國,官方的格式是一個(gè)改編損益表。7、Theaccountsreceivableturnoverratiomeasureshowmanytimesafirm’saccountsreceivablearegeneratedandcollectedduringtheyear.Ingeneral,higherreceivablesturnoverratiosimplythatafirmismanagingitsaccountsreceivableefficiently.Butahighaccountsreceivableturnoverratiomayindicatethatafirm’screditsalespolicyistoorestrictive;managershouldconsiderwhetheramorelenientpolicycouldleadtoenhancedsales.（應(yīng)收賬款周轉(zhuǎn)率多少次措施公司的應(yīng)收帳款產(chǎn)生和中收集的一年。一般來說,更高的應(yīng)收賬款周轉(zhuǎn)比率意味著公司應(yīng)收賬款管理效率。但也有很高的應(yīng)收賬款周轉(zhuǎn)率可以顯示一個(gè)公司的信用銷售的政策是太受限制,經(jīng)理應(yīng)該考慮是否更寬松的政策可能會導(dǎo)致提高銷售。）Managersshouldanalyzethetradeoffbetweenanyincreasedsalesfromamorelenientcredit