财务管理英对照.doc

1.1、 the financial manager plays a dynamic role in a modern companys development. this has not always been the case. until around the first half of the 1900s financial managers primarily raised funds and managed their firms cash positions-and that was pretty much it. in the 1950s, the increasing acceptance of present value concepts encouraged financial managers to expand their responsibilities and to become concerned with the selection of capital investment projects. 财务经理的能动作用，在现代公司的发展。这并非总是如此。直到1900财务经理上半年各地主要募集资金和管理他们公司的现金头寸，这是差不多了。在20世纪50年代，目前的价值观念越来越多地接受,鼓励财务经理扩大自己的责任,资本投资项目的选择。 Heightened corporate competition, technological change, volatility in inflation and interest rates, worldwide economic uncertainty, fluctuating exchange rates, tax law changes, and ethical concerns over certain financial dealings must be dealt with almost daily. As a result, finance is required to play an ever more vital strategic role within the corporation. The financial manager has emerged as a team player in the overall effort of a company to create value. The “old ways of doing things” simply are not good enough in the world where old ways quickly become obsolete. Thus, today’s financial manager must have the flexibility to adapt to the changing external environment if his or her firm is to survive. 如今，外部因素对财务经理的影响越来越大。提高企业竞争，技术变化，通货膨胀率和利率的波动，全球经济的不确定性，汇率波动，税法变化，对某些金融交易的伦理问题必须处理，几乎每天都有。因此，财务在公司内需要发挥一个更加重要的战略作用。在一个公司创造价值的整体努力中，财务经理已经成为一个团队的队员。在世界旧的方式迅速变得过时（的时候），“做事的老办法”根本不足够好。因此，今天的财务经理必须具有灵活性，以适应不断变化的外部环境，如果他或她的公司是为了生存。 1.3、If you become a financial manager, your ability to adapt to change, raise funds, invest in assets, and manage wisely will affect the success of your firm and, ultimately, the overall economy as well. To the extent that funds are misallocated, the growth of the economy will be slowed. When economic wants are unfulfilled, this misallocation of funds may work to the detriment of society. In an economy, efficient allocation of resources is vital to optimal growth in