财务管理专业英语翻译.pdfVIP

精品文档 1、 Financial managementis an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、 融资和资产管理的综合决 策过程。 2、 Making financial decisions is an integral part of all forms and sizes of business organizations from small privately-hold forms to large publicly-traded corporations. 做财务决策对于所有形式和规模的商业组织， 无论是小型私人公司还是大型股份公开交 易的公司来说，都是不可分割的一部分。 3、 In today ’s rapidly changing environment, the financial manager must have the flexibility to adapt to external factors such as economic uncertainty, global competition, technological change, volatility of interest and exchange rates, changes in laws and regulations, and ethical concerns. 在当今瞬息万变的环境中， 财务经理必须具备足够的灵活性以适应外部因素，如经济的不 确定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。 4、 The financial manager makes investment decisions about all types of assets-items on the left-hand side of the balance sheet. 财务经理要做出关于所有形式的资产 — 即资产负债表左侧所列示项目的投资决定。 5、 For example, a firm must repay debt with interest over a specific period without typically sharing control with the lender. 例如， 一个公司在偿还债务时必须还要偿付特定期间内的利息， 而通常不用与债权人分 享控制权。 6、 Whenyou examine a set of financial statements, you should keep in mind that a physical reality lies behind the numbers, and you should also realize that the translation from physical asset to “correct ”numbers is far from precise. 当你检查一组财务报表的时候，你应该牢记：真实的东西是隐藏在数字背后的，并且你 还应该意识到，把物理资产转换为数据是很难做到精确的。 7、 The qualitative characteristics of accounting information include relevance, timeliness, reliability, consistency ,and comparability. 会计信息的质量特征包括相关性、及时性、可靠性、一致性和可比