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基本財務(wù)知識和術(shù)語(yǔ)翻譯-金融行業(yè)翻譯公司

發(fā)表時(shí)間:2015/05/30 00:00:00  來(lái)源:www.ubikui.com  作者:www.ubikui.com  瀏覽次數:2457  
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基本財務(wù)知識和術(shù)語(yǔ)翻譯: 
會(huì )計可分為兩類(lèi):One is financial accounting, the other is management accounting. 一種是財務(wù)會(huì )計,另一種是管理會(huì )計。 
The Generally Accepted Accounting Principles are rules adopted by the accounting profession, including some principles, such as the Principles of Cost, Objectivity, Realization, and Consistency. 
《公認的會(huì )計原則》便是會(huì )計行業(yè)所遵循的規則包括一些原則,譬如成本原則、客觀(guān)原則、實(shí)現原則、一貫原則等。 
What is E.B.I.T.D.A? Earnings Before Interest/Taxes/ Depreciation/ Amortization 
1
)公司流動(dòng)性 Firm liquidity 
Current ratio=current assets/current liabilities 
流動(dòng)比例=流動(dòng)資產(chǎn)/流動(dòng)負債 
Acid-test ratio=(current assets-inventories)/current liabilities 
速動(dòng)比例=(流動(dòng)資產(chǎn)-庫存/流動(dòng)負債 
Average collection period=accounts receivable/daily credit sales 
應收賬款平均回收期=應收賬款/每日賒銷(xiāo)額 
Accounts receivable turnover=credit sales/accounts receivable 
應收賬款周轉率=賒銷(xiāo)額/應收賬款 
Inventory turnover=cost goods sold/inventory 
存貨周轉率=銷(xiāo)售貨物成本/存貨 
2
)經(jīng)營(yíng)獲利能力 Operating profitability 
Operating income return on investment=operating income/total assets 
資產(chǎn)經(jīng)營(yíng)收益率=營(yíng)業(yè)收入/總資產(chǎn) 
Operating profit margin=operating income/sales 
經(jīng)營(yíng)利潤率=營(yíng)業(yè)收入/銷(xiāo)售收入 
Total assets turnover=sales/total assets 
總資產(chǎn)周轉率=銷(xiāo)售收入/總資產(chǎn) 
Accounts receivable turnover=credit sales/accounts receivable 
應收賬款周轉率=賒銷(xiāo)額/應收賬款 
Inventory turnover=cost goods sold/inventory 
存貨周轉率=銷(xiāo)售貨物成本/存貨 
Fixed assets turnover=sales/net fixed assets 
固定資產(chǎn)周轉率=銷(xiāo)售收入/固定資產(chǎn)凈值 
3) 
財務(wù)決策 Finance decisions 
Debt ratio=total debt/total assets 
負債比例=總負債/總資產(chǎn) 
Times interest earned=operating income/interest 
收入利息倍數=經(jīng)營(yíng)收入/利息 
4
)權益資本收益率 Return on equity 
Return on equity=net income/common equity 
權益資本收益率=凈收入/普通股


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