财务会计英语重点介绍.ppt

期货 英语总结 The function of futures markets is price discovery, price riskhedging, and market efficiency improving. 期货市场的功能在于价格发现、价格风险规避及市场效率提高。 Futures markets provide a current consensus of knowledgeable opinions about the future price of commodities or financial instruments. 期货市场提供了对商品或金融工具未来价格综合信息所作出的市场判断。 Hedging in futures markets is synonymous with shifting risk. 期货市场上的套做交易实际上就是转移风险。 　　Most market participants prefer to offset futures positions, rather than to make actual delivery. 期货市场的交易者大都未进行实际交割，而是对市场部位对冲了结。 　　Parties who have sold a futures contract are said to have taken a short position. 出售期货合约的出售者被认为是处在市场空头。 　　Futures trading takes place only on government-regulated exchanges. 期货交易只能在政府管理的交易所内进行。 　　If you go short and the futures price goes up, you lose money. 如果你卖空而期货价格上升，你就赔钱。 　　Futures is one of the types of financial futures. 外汇期货是金融期货的一种。 　　The futures price is not constant until the contract expires. 直到其期货合约到期之前，期货价格才稳定。 　　A long position involves inflows greater than outflows in a currency and a short position involved outflows greater than inflows. 多头是一种货币的流入大于流出，而空头指一种货币的流出大于流入。 The financial statements are the means of conveying to management and to interested outsiders a concise picture of the profitability and financial position of the business. These are three basic financial statements which are reported the financial position of a business: balance sheet, income statement, the statement of cash flows. Balance sheet and income statement are prepared at a particular data, customarily to prepare them at the end of each month . 财务报表是向管理人员和有关外界人士传送企业盈利能力和财务状况的简明情况的工具。报告一个企业财务状况的有三种基本财务报表：资产负债表，损益表和现金流量表。资产负债表和损益表是在特定日期编制的，习惯上在每个月末编制。 The statement of cash flows reports the entity’s cash receipts and cash payments during the period-where cash came from and how it was spent. It explains the causes for the change in the cash balance. 现金流量表反映企业某个期间现金收入和支出，即现金的来源和运用。它解释现金余额变化的原因。 An enterprise shall, in its notes,