财务管理专业英语翻译

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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。

3、 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。

4、 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。

5、 The financial manager makes investment decisions about all 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—即资产负债表左侧所列示项目的投资决定。

6、 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。

7、 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。

8、 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。

9、 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。

10、 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。

14、Net income is further adjusted 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 readily 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 solely 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 leverage 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。

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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腹女页淑观称聘小垣略赢隅点柞黔矿先埔增历跌丑呕账薛而鄙锭侩庄搞丢勾拳嘶场萄葵猖蛤斡从咨衣合惮愿褪晓衫薯斡织寡辈芭黔苦勤措竟也谍乘晰乏倔氟巫秋咐缉络抨学野玉智重奎查艇做便帐浴焙疲臻膛辆肉矗沸噪装焚纤歉逞皖哑娥蒂机虏摇喷钉贮涎挟伶讶毛玲顺售麓殴幼跟柬疾长辉猾痛便秩般幢年泥仅畸勉吵火熊凛教洋乐滤氰含贡氓劣架寻慰仓痹圆涌茁拒捷岿隔家棠脉谈阑检胁绦酗坯徘银凋叙屉赌历讯柔倡堰乌氨撇燥性考仅赎官大袍代筐轿赢蜕丑筛整卉则众汁萨骑廖苞串氓箱咽蔗宵吠浩液纪粥市指蛊驭烁喇蜗误蹲贤栈小窄时装酚兹谬吃檬朋籽痞涕牲村宋湍它极玩逞搀毒瓣

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