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基本財(cái)務(wù)知識(shí)和術(shù)語翻譯-金融行業(yè)翻譯公司
發(fā)表時(shí)間:2015/05/30 00:00:00 來源:yourbreakingnews.com 作者:yourbreakingnews.com 瀏覽次數(shù):2532
基本財(cái)務(wù)知識(shí)和術(shù)語翻譯：
會(huì)計(jì)可分為兩類：One is financial accounting, the other is management accounting. 一種是財(cái)務(wù)會(huì)計(jì)，另一種是管理會(huì)計(jì)。
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(rèn)的會(huì)計(jì)原則》便是會(huì)計(jì)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(shí)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(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(fù)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(fù)債
Average collection period=accounts receivable/daily credit sales
應(yīng)收賬款平均回收期=應(yīng)收賬款/每日賒銷額
Accounts receivable turnover=credit sales/accounts receivable
應(yīng)收賬款周轉(zhuǎn)率=賒銷額/應(yīng)收賬款
Inventory turnover=cost goods sold/inventory 存貨周轉(zhuǎn)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(rùn)率=營業(yè)收入/銷售收入
Total assets turnover=sales/total assets
總資產(chǎn)周轉(zhuǎn)率=銷售收入/總資產(chǎn)
Accounts receivable turnover=credit sales/accounts receivable
應(yīng)收賬款周轉(zhuǎn)率=賒銷額/應(yīng)收賬款
Inventory turnover=cost goods sold/inventory 存貨周轉(zhuǎn)率=銷售貨物成本/存貨
Fixed assets turnover=sales/net fixed assets 固定資產(chǎn)周轉(zhuǎn)率=銷售收入/固定資產(chǎn)凈值
3) 財(cái)務(wù)決策 Finance decisions
Debt ratio=total debt/total assets 負(fù)債比例=總負(fù)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(quán)益資本收益率 Return on equity
Return on equity=net income/common equity 權(quán)益資本收益率=凈收入/普通股
會(huì)計(jì)可分為兩類：One is financial accounting, the other is management accounting. 一種是財(cái)務(wù)會(huì)計(jì)，另一種是管理會(huì)計(jì)。
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(rèn)的會(huì)計(jì)原則》便是會(huì)計(jì)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(shí)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(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(fù)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(fù)債
Average collection period=accounts receivable/daily credit sales
應(yīng)收賬款平均回收期=應(yīng)收賬款/每日賒銷額
Accounts receivable turnover=credit sales/accounts receivable
應(yīng)收賬款周轉(zhuǎn)率=賒銷額/應(yīng)收賬款
Inventory turnover=cost goods sold/inventory 存貨周轉(zhuǎn)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(rùn)率=營業(yè)收入/銷售收入
Total assets turnover=sales/total assets
總資產(chǎn)周轉(zhuǎn)率=銷售收入/總資產(chǎn)
Accounts receivable turnover=credit sales/accounts receivable
應(yīng)收賬款周轉(zhuǎn)率=賒銷額/應(yīng)收賬款
Inventory turnover=cost goods sold/inventory 存貨周轉(zhuǎn)率=銷售貨物成本/存貨
Fixed assets turnover=sales/net fixed assets 固定資產(chǎn)周轉(zhuǎn)率=銷售收入/固定資產(chǎn)凈值
3) 財(cái)務(wù)決策 Finance decisions
Debt ratio=total debt/total assets 負(fù)債比例=總負(fù)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(quán)益資本收益率 Return on equity
Return on equity=net income/common equity 權(quán)益資本收益率=凈收入/普通股
