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基本財務知識和術語翻譯-金融行業(yè)翻譯公司

發(fā)表時間:2015/05/30 00:00:00  來源:m.luoyangyun.cn  作者:m.luoyangyun.cn  瀏覽次數(shù):2518  
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基本財務知識和術語翻譯: 
會計可分為兩類:One is financial accounting, the other is management accounting. 一種是財務會計,另一種是管理會計。 
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. 
《公認的會計原則》便是會計行業(yè)所遵循的規(guī)則包括一些原則,譬如成本原則、客觀原則、實現(xiàn)原則、一貫原則等。 
What is E.B.I.T.D.A? Earnings Before Interest/Taxes/ Depreciation/ Amortization 
1
)公司流動性 Firm liquidity 
Current ratio=current assets/current liabilities 
流動比例=流動資產(chǎn)/流動負債 
Acid-test ratio=(current assets-inventories)/current liabilities 
速動比例=(流動資產(chǎn)-庫存/流動負債 
Average collection period=accounts receivable/daily credit sales 
應收賬款平均回收期=應收賬款/每日賒銷額 
Accounts receivable turnover=credit sales/accounts receivable 
應收賬款周轉率=賒銷額/應收賬款 
Inventory turnover=cost goods sold/inventory 
存貨周轉率=銷售貨物成本/存貨 
2
)經(jīng)營獲利能力 Operating profitability 
Operating income return on investment=operating income/total assets 
資產(chǎn)經(jīng)營收益率=營業(yè)收入/總資產(chǎn) 
Operating profit margin=operating income/sales 
經(jīng)營利潤率=營業(yè)收入/銷售收入 
Total assets turnover=sales/total assets 
總資產(chǎn)周轉率=銷售收入/總資產(chǎn) 
Accounts receivable turnover=credit sales/accounts receivable 
應收賬款周轉率=賒銷額/應收賬款 
Inventory turnover=cost goods sold/inventory 
存貨周轉率=銷售貨物成本/存貨 
Fixed assets turnover=sales/net fixed assets 
固定資產(chǎn)周轉率=銷售收入/固定資產(chǎn)凈值 
3) 
財務決策 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(shù)=經(jīng)營收入/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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