第一篇：常用財(cái)務(wù)英語(yǔ)及中英文解釋

AGM 年度股東大會(huì)

Annual General Meeting的縮寫(xiě)，指在財(cái)政年度結(jié)束后不久邀請(qǐng)股東就公司的年度報(bào)告、財(cái)務(wù)報(bào)表和年終估息等事宜進(jìn)行表決而召開(kāi)的大會(huì)。公司常在新財(cái)政年度的頭幾個(gè)月內(nèi)召開(kāi)年會(huì)，并借此向股東匯報(bào)公司的業(yè)務(wù)前景。

Abbreviation of Annual General Meeting.The meeting that the shareholders are invited to attend at the end of fiscal year for the discussion of the annual report, financial report and yearly estimation of interest, EST.A company usually holds annual meetings at the initial months of a new fiscal year and report to the shareholders the prospect of the company's business.AAA/Aaa 3A等級(jí)

償還債務(wù)的能力極強(qiáng)，基本不受不利經(jīng)濟(jì)環(huán)境的影響。由標(biāo)準(zhǔn)普爾、穆迪和惠譽(yù)國(guó)際等主要評(píng)級(jí)機(jī)構(gòu)評(píng)定。評(píng)級(jí)對(duì)象通常為債券，銀行信用等。

The strongest reimbursing ability which is hardly effected by the economic environment.The evaluation is by Standard & Poor's, Moody, Fitch and other major international credit agencies and mainly for securities and bank credits ET.Account Analysis 賬目分析

由銀行提供的概述公司交易活動(dòng)，現(xiàn)金結(jié)余及各賬戶費(fèi)用的帳單，通常為月結(jié)。

A bank statement, usually monthly, summarizes the transaction movements, balance and charges on each bank account held by the company.Accretion 增值

指金融工具在其期限內(nèi)名義本金值的增加。例如，某企業(yè)以貼現(xiàn)方式買(mǎi)進(jìn)債券，會(huì)計(jì)處理為每月將債券到期時(shí)可獲得的資本增值逐步入帳。

The increasing of financial instruments‘ principle within the maturity period.Eg.A company buys the bonds with a discount, the accounting treatment is to book the added value at the maturity of the bonds step by step.Accruals 應(yīng)計(jì)項(xiàng)目

也稱為預(yù)提。資產(chǎn)負(fù)債表負(fù)債類科目。是對(duì)已發(fā)生但尚未支付的費(fèi)用的預(yù)計(jì)。例如：借款利息費(fèi)用，個(gè)人所得稅等。Accounts on a balance sheet that represent liabilities.It is about an amount incurred as a charge but not paid.Eg.The future interest expense and the IIT ect.Accrued Interest 應(yīng)計(jì)利息

Accrued adj.[會(huì)計(jì)] 應(yīng)計(jì)的，權(quán)責(zé)已發(fā)生的Acid Test Ratio 速動(dòng)比率,酸性測(cè)試比率

是衡量企業(yè)流動(dòng)資產(chǎn)中可以立即用于償付流動(dòng)負(fù)債的能力，是現(xiàn)金類資產(chǎn)對(duì)流動(dòng)負(fù)債的比率關(guān)系。

Acid test Ratio is used for measuring the ability of reimbursing current liability by current asset.It could be represented by the cash asset divided by current liability.Aggregate Risk 總風(fēng)險(xiǎn)

指一家銀行在即期和遠(yuǎn)期金融合約中對(duì)單一客戶承受的總風(fēng)險(xiǎn)。

All the risks that a bank needs to undertake for a single customer in spot and forward contracts.Spot Rate 即期利率

Annuity 年金

指在一定時(shí)期內(nèi)每隔相等時(shí)間、發(fā)生相等數(shù)額的收付款項(xiàng)，則稱此款項(xiàng)為年金。

The same amount which is paid/received in the every same period is called “Annuity”.For example, the premium fee for an insurance contract.Assign 轉(zhuǎn)讓

一方將所有權(quán)轉(zhuǎn)讓給另一方，通常需要簽署相應(yīng)的法律文件。

The act of transferring of rights or property under a contract to another person.Assign in the financial derivatives market refers to the act of exercising option.Auto ID 自動(dòng)識(shí)別

采用條形碼或其他方法，通過(guò)數(shù)據(jù)采集裝置自動(dòng)識(shí)別及跟蹤物料輸運(yùn)及庫(kù)存。

Automatic identification and tracking of material movement and inventory by data collection devices, using bar codes or other methods.Available Funds 可用資金

可支取資金，因而具有較高的價(jià)值。

Funds that are available for withdrawal and so have good value.Back-to-back LC 背對(duì)背信用證

與可轉(zhuǎn)讓信用證一樣，其作用都是中間商用來(lái)做轉(zhuǎn)手買(mǎi)賣(mài)的。不同之處在于：可轉(zhuǎn)讓信用證是一張信用證經(jīng)轉(zhuǎn)手給了第二受益人，而背對(duì)背信用證是兩張單獨(dú)的信用證，第二張信用證是在第一張證的基礎(chǔ)上開(kāi)立的。

It is used by trading agent for intermediate business like transferable L/C.The difference is that transferable L/C is the same L/C transferred to third party whereas the back to back L/C refers to two independent L/C but the second L/C is issued on the basis of the first L/C.Bank Bill 銀行匯票

指由銀行簽發(fā)或承兌的匯票，英文也稱bank draft，banker’s bill和banker’s draft，銀行承兌匯票的英文也稱為banker’s acceptance。由于銀行匯票是由銀行簽發(fā)或承兌的，它的風(fēng)險(xiǎn)低于一般匯票，在貨幣市場(chǎng)較易貼現(xiàn)，且可獲得較優(yōu)惠的貼現(xiàn)率。

It is issued or accepted by a bank.it is also named as bank draft，banker’s bill & banker’s draft.The bill accepted by the bank is also named as banker's acceptance.Because the bill is issued by the bank, it has lower risks than thegeneral bills and easily discounted at a preferential rate in currency market.Basis Point 基點(diǎn)

代表利率變動(dòng)最小單位為0.0001

The unit that represents the minimum interest rate change of 0.0001

Batch Processing(also known as bulk processing)批量處理（也叫批處理）

Benchmark 基準(zhǔn)

作為參照的標(biāo)準(zhǔn)。在債券市場(chǎng)，基準(zhǔn)債券通常指最新發(fā)行的、發(fā)行量較大的一期債券，其流動(dòng)性往往是最高的。

Standard for reference.In the bonds market, benchmark bonds refers to the latest period of bonds with the largest issue and usually the highest mobility.By-product 副產(chǎn)品

Call Money 通知存款

指可隨時(shí)要求提取的存款，英文亦稱為day-to-day money（隔夜資金）及sight money（活期存款），這種存款的利息通常低于定期存款，但高于活期存款。在國(guó)內(nèi)，一般最短通知存款期限為7天，美元3百萬(wàn)以下的通知存款需遵照人民銀行利率，3百萬(wàn)以上可以根據(jù)各銀行資金成本自行議定。

The deposit put into the money market can be called at short notice.It is also known as day-to-day money or sight money.The interest rate of this kind of deposit is lower than that of time deposit but higher than that of demand deposit.In China, the minimum period of call money is 7 days.The USD call money rate should respect the rate of PBOC if the amount is below USD3 million whereas it could be negotiated if the amount is above USD3 million.Capital Employed 動(dòng)用資本/運(yùn)用資本

指公司用于擴(kuò)大再生產(chǎn)所動(dòng)用的資本，也可以指凈資產(chǎn)（net assets），但經(jīng)常也指包含了銀行貸款和透支的金額。Capital used by a particular company in its business.It may refer to net assets but often includes bank loans and overdrafts.Capital Expenditure 資本支出

常簡(jiǎn)稱為Capex（資本支出）,指用于添置固定資產(chǎn)的支出。

It is often known simply as Capex which refers to the payment for the acquisition of a long-term asset.Cash Flow Statement 現(xiàn)金流量表

按照經(jīng)營(yíng)活動(dòng)、投資活動(dòng)和籌資活動(dòng)進(jìn)行分類，報(bào)告企業(yè)本期的現(xiàn)金流入和流出的情況，以有助于報(bào)表使用者了解這些活動(dòng)對(duì)企業(yè)財(cái)務(wù)狀況的影響程度。

Cash flow statement is classified into operating cash flow, investment cash flow and financing cash flow.It reports the cash in and out of the company in the current period.It can help the reader to understand the influences of all these activities onthe company.Credit Squeeze 信貸緊縮

指由于貨幣供給無(wú)法滿足需求，從而導(dǎo)致利率上升及借貸環(huán)境差。信貸緊縮也可以是政府控制經(jīng)濟(jì)過(guò)熱的結(jié)果。嚴(yán)重的信貸緊縮可演變成信貸危機(jī)（Credit crunch）。

A credit squeeze occurs when the supply of money is unable to keep up with demand, causing interest rates to rise and exacerbating the borrowing position.It can also result from the government's control over the over-heated economy.Serious

credit squeeze may develop into a credit crunch.Current Ratio 流動(dòng)比率

也稱為營(yíng)運(yùn)資金比率，是流動(dòng)資產(chǎn)與流動(dòng)負(fù)債的比率。它表明企業(yè)每百元流動(dòng)負(fù)債有多少流動(dòng)資產(chǎn)作為其支付保障，是衡量企業(yè)流動(dòng)資產(chǎn)可以變?yōu)楝F(xiàn)金用于償還其流動(dòng)負(fù)債的能力。是衡量企業(yè)短期風(fēng)險(xiǎn)的指標(biāo)。

It is also known as working capital ratio which refers to the ratio of current assets dividing by current liabilities.It is a measure of a company's ability to meet its short-term liabilities.It is the indicator to measure the company's short term risk.Current Liabilities 流動(dòng)負(fù)債

指將在一年或超過(guò)一年的一個(gè)營(yíng)業(yè)周期內(nèi)償還的債務(wù)，包括短期借款、應(yīng)付帳款、預(yù)提費(fèi)用等。

The debts can be reimbursed within one year or more.They include short term loan, accounts payable and accrued ect.Cut-off Time 截止時(shí)間

指一天中可發(fā)生交易的最晚時(shí)間，以確保標(biāo)準(zhǔn)結(jié)算可完成（如當(dāng)日交收）。

Latest time of day at which a transaction can occur to ensure standard settlement is achieved(e.g.value today).Debt Financing 債務(wù)融資

指通過(guò)發(fā)售如債券、短期或中期票據(jù)等方式籌集資金。

Raising capital by selling debt instruments such as bonds, bills or notes.Discount Yield 貼現(xiàn)收益率/折扣收益率

以貼現(xiàn)方式出售的證券的收益率。

The yield(收益)from selling securities on a discount.

第二篇：財(cái)務(wù)中英文對(duì)照

國(guó)際企業(yè)中英文對(duì)照 2008-09-02 13:26

分類：默認(rèn)分類字號(hào)： 大中小

一、損益表INCOME STATEMENT Aggregate income statement 合并損益表

Operating Results 經(jīng)營(yíng)業(yè)績(jī)

FINANCIAL HIGHLIGHTS 財(cái)務(wù)摘要 Gross revenues 總收入/毛收入 Net revenues銷售收入/凈收入 Sales 銷售額 Turnover 營(yíng)業(yè)額

Cost of revenues銷售成本 Gross profit毛利潤(rùn) Gross margin 毛利率

Other income and gain 其他收入及利得

EBITDA 息、稅、折舊、攤銷前利潤(rùn)（EBITDA）

EBITDA margin EBITDA率 EBITA 息、稅、攤銷前利潤(rùn) EBIT 息稅前利潤(rùn)/營(yíng)業(yè)利潤(rùn)

Operating income（loss）營(yíng)業(yè)利潤(rùn)/（虧損）

Operating profit 營(yíng)業(yè)利潤(rùn) Operating margin 營(yíng)業(yè)利潤(rùn)率

EBIT margin EBIT率（營(yíng)業(yè)利潤(rùn)率）Profit before disposal of investments 出售投資前利潤(rùn) Operating expenses: 營(yíng)業(yè)費(fèi)用： Research and development costs（R&D）研發(fā)費(fèi)用 marketing expensesSelling expenses 銷售費(fèi)用

Cost of revenues 營(yíng)業(yè)成本 Selling Cost 銷售成本

Sales and marketing expenses Selling and marketing expenses 銷售費(fèi)用、或銷售及市場(chǎng)推廣費(fèi)用

Selling and distribution costs 營(yíng)銷費(fèi)用/行銷費(fèi)用

General and administrative expenses管理費(fèi)用/一般及管理費(fèi)用 Administrative expenses 管理費(fèi)用

Operating income（loss）營(yíng)業(yè)利潤(rùn)/（虧損）

Profit from operating activities 營(yíng)業(yè)利潤(rùn)/經(jīng)營(yíng)活動(dòng)之利潤(rùn)

Finance costs 財(cái)務(wù)費(fèi)用/財(cái)務(wù)成本 Financial result 財(cái)務(wù)費(fèi)用 Finance income 財(cái)務(wù)收益

Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可轉(zhuǎn)換可贖回優(yōu)先股B相關(guān)衍生負(fù)債公允值變動(dòng)

Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失

Equity loss of affiliates 子公司權(quán)益損失

Government grant income政府補(bǔ)助 Other(expense)/ income其他收入/（費(fèi)用）

Loss before income taxes稅前損失 Income before taxes 稅前利潤(rùn) Profit before tax 稅前利潤(rùn) Income taxes所得稅 taxes 稅項(xiàng)

Current Income tax 當(dāng)期所得稅 Deferred Income tax 遞延所得稅 Interest income 利息收入

Interest income net 利息收入凈額 Profit for the period 本期利潤(rùn)

Ordinary income 普通所得、普通收益、通常收入

Comprehensive income 綜合收益、全面收益

Net income凈利潤(rùn) Net loss 凈損失 Net Margin 凈利率 Income from continuing operations 持續(xù)經(jīng)營(yíng)收益或連續(xù)經(jīng)營(yíng)部門(mén)營(yíng)業(yè)收益

Income from discontinued operations 非持續(xù)經(jīng)營(yíng)收益或停業(yè)部門(mén)經(jīng)營(yíng)收益

extraordinary gain and loss 特別損益、非常損益

Gain on trading securities 交易證券收益

Net Profit attributable to Equity Holders of the Company 歸屬于本公司股東所有者的凈利潤(rùn) Net income attributed to shareholders 歸屬于母公司股東的凈利潤(rùn)或股東應(yīng)占溢利（香港譯法）Profit attributable to shareholders 歸屬于股東所有者（持有者）的利潤(rùn)或股東應(yīng)占溢利（香港譯法）

Minority interests 少數(shù)股東權(quán)益/少數(shù)股東損益

Change in fair value of exchangeable securities 可交換證券公允值變動(dòng) Other comprehensive income — Foreign currency translation adjustment其他綜合利潤(rùn)—外匯折算差異

Comprehensive(loss)/ income綜合利潤(rùn)(虧損)

Gain on disposal of assets 處分資產(chǎn)溢價(jià)收入

Loss on disposal of assets 處分資產(chǎn)損失

Asset impairments資產(chǎn)減值

Gain on sale of assets 出售資產(chǎn)利得 Intersegment eliminations 公司內(nèi)部沖銷

Dividends 股息/股利/分紅 Deferred dividends 延派股利 Net loss per share:每股虧損

Earnings per share（EPS）每股收益 Earnings per share attributable to ordinaryequity holders of the parent 歸屬于母公司股東持有者的每股收益

-Basic-基本

-Diluted-稀釋/攤?。抗墒找嬉话阌?/p>

稀釋，凈資產(chǎn)用攤?。?/p>

Diluted EPS 稀釋每股收益 Basic EPS 基本每股收益

Weighted average number of ordinary shares:加權(quán)平均股數(shù)：-Basic-基本

-Diluted-稀釋/攤薄

Derivative financial instruments衍生金融工具

Borrowings借貸

Earnings Per Share, excluding the(loss)gain on the derivative component of convertible bonds and exchange difference 扣除可換股債券之衍生工具評(píng)估損益及匯兌損失后每股盈

Historical Cost 歷史成本

Capital expenditures 資本支出 revenues expenditure 收益支出

Equity in earnings of affiliatesequity earnings of affiliates 子公司股權(quán)收益附屬公司股權(quán)收益聯(lián)營(yíng)公司股權(quán)收益 equity in affiliates附屬公司權(quán)益 Equity Earning股權(quán)收益、股本盈利 Non-operating income 營(yíng)業(yè)外收入 Income taxes-current 當(dāng)期所得稅或法人稅、住民稅及事業(yè)稅等（日本公司用法）

Income taxes-deferred 遞延所得稅或法人稅等調(diào)整項(xiàng)（日本公司用法）Income(loss)before income taxes and minority interest 所得稅及少數(shù)股東權(quán)益前利潤(rùn)（虧損）

Equity in the income of investees 采權(quán)益法認(rèn)列之投資收益

Equity Compensation 權(quán)益報(bào)酬

Weighted average number of shares outstanding 加權(quán)平均流通股 treasury shares 庫(kù)存股票

Number of shares outstanding at the end of the period 期末流通股數(shù)目 Equity per share, attributable to equity holders of the Parent 歸屬于母公司所有者的每股凈資產(chǎn)

Dividends per share 每股股息、每股分紅 Cash flow from operations（CFFO）經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量 Weighted average number of common and common equivalent shares outstanding： 加權(quán)平均普通流通股及等同普通流通股

Equity Compensation 權(quán)益報(bào)酬

Weighted Average Diluted Shares 稀釋每股收益加權(quán)平均值

Gain on disposition of discontinued operations 非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置利得（收益）

Loss on disposition of discontinued operations 非持續(xù)經(jīng)營(yíng)業(yè)務(wù)處置損失 participation in profit分紅

profit participation capital 資本紅利、資本分紅

profit sharing 分紅

Employee Profit Sharing 員工分紅（紅利）

Dividends to shareholders 股東分紅（紅利）

Average basic common shares outstanding 普通股基本平均數(shù)

Average diluted common shares outstanding 普通股稀釋平均數(shù)

Securities litigation expenses, net 證券訴訟凈支出

Intersegment eliminations部門(mén)間消減

ROA（Return on assets）資產(chǎn)回報(bào)率/資產(chǎn)收益率

ROE(Return on Equit)股東回報(bào)率/股本收益率(回報(bào)率)凈資產(chǎn)收益率 Equit ratio 產(chǎn)權(quán)比率

Current ration(times)流動(dòng)比率

ROCE（Return on Capital Employed）資本報(bào)酬率（回報(bào)率）或運(yùn)營(yíng)資本回報(bào)率或權(quán)益資本收益率或股權(quán)收益率

RNOA（Return on Net Operating Assets）凈經(jīng)營(yíng)資產(chǎn)收益率（回報(bào)率）

ROI（Return on Investment）投資回

報(bào)率

OA（Operating Assets）經(jīng)營(yíng)性資產(chǎn) OL（Operating Liabilites）經(jīng)營(yíng)性負(fù)債

NBC(Net Borrow Cost)凈借債費(fèi)用 OI(Operating Income)經(jīng)營(yíng)收益

NOA(Net Operating Assets)凈經(jīng)營(yíng)性資產(chǎn)

NFE(Net Financial Earnings)凈金融收益

NFO(Net Financial Owners)凈金融負(fù)債

FLEV(Financial leverage)財(cái)務(wù)杠桿 OLLEV(Operating Liabilites leverage)經(jīng)營(yíng)負(fù)債杠桿

CSE(Common Stock Equity)普通股權(quán)益

SPREAD 差價(jià)

RE(Residual Earning)剩余收益

二、資產(chǎn)負(fù)債表

balance sheet資產(chǎn)負(fù)債表

aggregate balance sheet合并資產(chǎn)負(fù)債表

Assets資產(chǎn)

Current assets流動(dòng)資產(chǎn)

Non-current assets 非流動(dòng)資產(chǎn)

Interests in subsidiaries 附屬公司權(quán)益

Cash and cash equivalents現(xiàn)金及現(xiàn)金等價(jià)物

Hong Kong listed investments, at fair value于香港上市的投資，以公允價(jià)值列示

Investment deposits投資存款 Designated loan委托貸款 Financial assets 金融資產(chǎn)

Pledged deposits銀行保證金 /抵押存款

Trade accounts receivable 應(yīng)收賬款 Trade and bills receivables 應(yīng)收賬款及應(yīng)收票據(jù)

Inventories存貨/庫(kù)存 Prepayments and other

receivables預(yù)付款及其他應(yīng)收款 Prepayments, deposits and other receivables 預(yù)付賬款、按金及其它應(yīng)收款

Total current assets流動(dòng)資產(chǎn)合計(jì) Tangible assets 有形資產(chǎn) Intangible assets 無(wú)形資產(chǎn)

Investment properties投資物業(yè) Goodwill商譽(yù)

Other intangible assets其他無(wú)形資產(chǎn)

Available-for-sale investments可供出售投資

Prepayments for acquisition of properties收購(gòu)物業(yè)預(yù)付款項(xiàng) fair value 公允價(jià)值

Property, plant and equipment物業(yè)、廠房及設(shè)備或財(cái)產(chǎn)、廠房及設(shè)備或固定資產(chǎn)

Fixed Assets 固定資產(chǎn) Plant Assets 廠房資產(chǎn)

Lease prepayments 預(yù)付租金 Intangible assets 無(wú)形資產(chǎn)

Deferred tax assets遞延稅/遞延稅項(xiàng)資產(chǎn)

Total assets 資產(chǎn)合計(jì)

Liabilities 負(fù)債

Current liabilities 流動(dòng)負(fù)債

Short-term bank loans 短期銀行借款 Current maturities of long-term bank loans 一年內(nèi)到期的長(zhǎng)期銀行借款 Accounts and bills payable 應(yīng)付賬款及應(yīng)付票據(jù)

Accrued expenses and other payables 預(yù)提費(fèi)用及其他應(yīng)付款 Total current liabilities 流動(dòng)負(fù)債合計(jì) Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 長(zhǎng)期銀行借款，減一年內(nèi)到期的長(zhǎng)期銀行貸款

Deferred income 遞延收入 Deferred tax liabilities 遞延稅 Financial Net Debt 凈金融負(fù)債

Total liabilities 負(fù)債合計(jì)

Commitments and contingencies 資本承諾及或有負(fù)債

三、股東權(quán)益

Donated shares捐贈(zèng)股票

Additional paid-in capital資本公積 Statutory reserves法定公積 Retained earnings未分配利潤(rùn) Accumulated other comprehensiveincome 累積其他綜合所得

Treasury shares 庫(kù)存股票

Total shareholders’ equity 股東權(quán)益合計(jì)

Equity 股東權(quán)益、所有者權(quán)益、凈資產(chǎn)

Shareholder’s EquityStockholder's EquityOwner's Equity 股東權(quán)益、所有者權(quán)益

Total liabilities and shareholders’ equity 負(fù)債和股東權(quán)益合計(jì)

Capital and reserves attributable to the Company’s equity holders 本公司權(quán)益持有人應(yīng)占資本及儲(chǔ)備 Issued capital 已發(fā)行股本 Share capital 股本 Reserves 儲(chǔ)備

Cash reserves 現(xiàn)金儲(chǔ)備 Inerim dividend 中期股息 Proposed dividend 擬派股息

Proposed special dividend 擬派末期股息

Proposed special dividend 擬派特別股息

Proposed final special dividend 擬派末期特別股息

Convertible bonds 可換股債券 Shareholders’ fund 股東資金

四、現(xiàn)金流量表STATEMENTS OF CASH FLOWS Cash flow from operating activities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流 Net cash provided by /(used in)operating activities 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~

Net income /loss凈利潤(rùn)或損失

Adjustments to reconcile net loss to net cash provided by/(used in)operating activities:凈利潤(rùn)之現(xiàn)金調(diào)整項(xiàng)：

Depreciation and amortization折舊及攤銷

Addition of bad debt expense壞賬增加數(shù)/（沖回?cái)?shù)）Provision for obsolete inventories存貨準(zhǔn)備

Share-based compensation股票薪酬

Deferred income taxes遞延所得稅 Exchange loss匯兌損失

Loss of disposal of property,plant and equipment 處置固定資產(chǎn)損失 Changes in operating assets and liabilities:經(jīng)營(yíng)資產(chǎn)及負(fù)債的變化 Trade accounts receivable應(yīng)收賬款

Inventories存貨 Prepayments and other receivables預(yù)付款及其他應(yīng)收款 Accounts and bills payable應(yīng)付賬款及應(yīng)付票據(jù)

Accrued expenses and other payables預(yù)提費(fèi)用及其他應(yīng)付款 Net cash provided by /(used in)operating activities 經(jīng)營(yíng)活動(dòng)產(chǎn)生（使/用）的現(xiàn)金

Free cash flow 自由現(xiàn)金流

Cash flow from investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流

Net cash used in investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~

Purchases of property, plant and equipment購(gòu)買(mǎi)固定資產(chǎn)

Payment of lease prepayment支付預(yù)付租金

Purchases of intangible assets購(gòu)買(mǎi)無(wú)形資產(chǎn)

Proceeds from disposal of property, plant and equipment 處置固定資產(chǎn)所得

Government grants received政府補(bǔ)助

Equity in the income of investees 采權(quán)益法認(rèn)列之投資收益 Cash flow from financing activities籌資活動(dòng)產(chǎn)生的現(xiàn)金流 Net cash provided by financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~

Proceeds from borrowings借款所得 Repayment of borrowings還款

Decrease /(increase)in pledged deposits銀行保證金（增加）/ 減少 Proceeds from issuance of capital stock 股本發(fā)行所得

Net cash provided by financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金

Effect of exchange rate changes on cash and cash equivalents現(xiàn)金及現(xiàn)金等價(jià)物的匯率變更的影響

Net decrease in cash and cash equivalents現(xiàn)金及現(xiàn)金等價(jià)物的凈（減少）/ 增加

Cash and cash equivalents at the beginning of period 期初現(xiàn)金及現(xiàn)金等價(jià)物

Cash and cash equivalents at the end of period期末現(xiàn)金及現(xiàn)金等價(jià)物

Investments（incl.financial assets）金融資產(chǎn)投資

Investments in acquisitions 并購(gòu)?fù)顿Y Net cash flow 現(xiàn)金流量?jī)纛~

第三篇：旅游相關(guān)統(tǒng)計(jì)指標(biāo)中英文解釋

旅游相關(guān)統(tǒng)計(jì)指標(biāo)中英文解釋

旅游者人數(shù)

⑴入境過(guò)夜游客人數(shù)：指來(lái)中國(guó)參觀、訪問(wèn)、旅行、探親、訪友、休養(yǎng)、考察、參加會(huì)議和從事經(jīng)濟(jì)、科技、文化、教育、宗教等活動(dòng)的外國(guó)人、華僑、港澳同胞和臺(tái)灣同胞的人數(shù)。不包括外國(guó)在我國(guó)的常駐機(jī)構(gòu)，如使領(lǐng)館、通訊社、企業(yè)辦事處的工作人員；來(lái)我國(guó)常住的外國(guó)專家、留學(xué)生以及在岸逗留不過(guò)夜人員。

⑵國(guó)內(nèi)過(guò)夜游客人數(shù)：指我國(guó)大陸居民和在我國(guó)常住1年以上的外國(guó)人、華僑、港澳臺(tái)同胞離開(kāi)常住地在境內(nèi)其他地方的旅游設(shè)施內(nèi)至少停留一夜，最長(zhǎng)不超過(guò)6個(gè)月的人數(shù)。

國(guó)際旅游(外匯)收入指入境旅游的外國(guó)人、華僑、港澳同胞和臺(tái)灣同胞在中國(guó)大陸旅游過(guò)程中發(fā)生的一切旅游支出，對(duì)于國(guó)家來(lái)說(shuō)就是國(guó)際旅游(外匯)收入。

旅游飯店指按照國(guó)家有關(guān)規(guī)定評(píng)定的星級(jí)飯店或具有同等質(zhì)量、同等規(guī)模的住宿設(shè)施。具體包括星級(jí)飯店和未評(píng)星但納入旅游部門(mén)統(tǒng)計(jì)范圍的賓館、酒店、旅館等住宿單位。

Number of Tourists

(1)Number of Oversea Tourists refers to foreigners, overseas Chinese, Chinese compatriots from Hong Kong, Macao and Taiwan coming to China for sight-seeing, visits, tours, visiting relatives, medical treatment, study tours, attending conferences or to engage in economic, scientific & technological, cultural and religious activities.It does not include representatives and employees of foreign resident offices in China such as embassies, consulates, news agencies and offices of foreign companies and organizations, nor does it include long-term foreign experts or students residing in China, or persons in transition without spending a night in China.(2)Number of Domestic Tourists refers to Chinese(mainland)residents and foreigners, overseas Chinese, Chinese compatriots from Hong Kong, Macao and Taiwan which live in China more than 1year, who traveled in China, stayed in hotels at least one night but less than 6 months.Earnings(Foreign Exchange Earnings)from International Tourism refer to the total expenditures of foreigners, overseas Chinese, Chinese compatriots from Hong Kong, Macao and Taiwan during their stay in the mainland of China on travelling, which are foreign exchange earnings from international tourism from the point of view of China.Tourists Hotelsrefer to evaluation of star-rated hotels in accordance with the relevant State regulations or have the same quality, accommodation facilities of the same scale, including star-rated hotels and non-star hotels within the tourism sector statistical scope.

第四篇：中英文英語(yǔ)演講稿-

Oil man , Chinese dream

“Now, everybody was discussing the Chinese dream, I think, realizing the great rejuvenation of the Chinese nation, is the greatest dream of the Chinese nation since the modern time.President Xi also said:We are closer than in any other time of history to the goal of rejuvenating the Chinese nation.We are more confident and capable of achieving this goal than in any other period of history".Being an oil man,I always ask myself what can I do for our great Chinese dream ?As we all know that the wiser the youths are ,the wiser the nation will be；the stronger the youths are ,the stronger the nation will be.As a new generation of oil science research,every one here shouldering the great historical mission of making china powerful and strong.You may say that this may exaggerate our role, but I want to say you are wrong.If I am a little screw ,our great dream may be a multifunction and complex machine.Through this example I just want to say I am very tiny but I am indispensable.to build CNPC into a major integrated international energy corporation’s goal has been established, which is encouraging and challenging millions of oil workers.It is a significant noble mission to achieve this goal—also the greatest dream of all the oilman, and our future is bright.At the same time, we must fully recognize that when facing the new historical opportunities,hopes, opportunities and challenges coexist, we must be prepared, pragmatic and expansive.Using the strength of development and science to create and to meet a more brilliant future of China Petroleum.Having a dream is bracing ,however, the toughest part is that we often have no ideas how to translate these dreams into actions.Well, just start with concrete objectives and stick to it.Don’t let the nameless fear confuse the eye and confound our strong belief of future.Through our talents, through our wits, through our endurance and through our creativity, we will make it.I believe that as long as all of our staff unite together and work hard ,perform our own functions and responsibilities.we must be able to achieve our great dream meanwhile enrich ourselves unwittingly!Let us unite together to make our company anintegrated international energy company and realize Chinese nation's great rejuvenation to struggle!

石油人-中國(guó)夢(mèng)

當(dāng)前，全中國(guó)都在談?wù)摗爸袊?guó)夢(mèng)”，我認(rèn)為，實(shí)現(xiàn)中華民族的偉大復(fù)興是當(dāng)代中國(guó)人一直追求的夢(mèng)想。習(xí)主席說(shuō)：“當(dāng)前，我們比歷史任何時(shí)刻都更接近這一夢(mèng)想，我們也比歷史任何時(shí)刻都更有信心，更有能力去實(shí)現(xiàn)中華民族的偉大復(fù)興”。

作為一名石油人，我時(shí)常問(wèn)我自己，我可以為我們偉大的中國(guó)夢(mèng)做些什么？眾所周知：少年智則國(guó)智，少年富則國(guó)富，少年強(qiáng)則國(guó)強(qiáng)！作為新一代石油科研人員，在座的每位青年都肩負(fù)著實(shí)現(xiàn)中國(guó)繁榮富強(qiáng)的使命。你可能會(huì)說(shuō)這也許夸大了我們的作用，但是我想說(shuō)，你錯(cuò)了。如果我是一顆小小的螺絲釘，那我們的中國(guó)夢(mèng)就是一個(gè)復(fù)雜而又多功能的機(jī)器。通過(guò)這個(gè)例子我想說(shuō)：個(gè)人雖然渺小，但是我也是必不可少的。

建設(shè)綜合性一流國(guó)際能源公司的奮斗目標(biāo)是我們中國(guó)石油的宏偉目標(biāo)，這是對(duì)百萬(wàn)石油員工的鼓舞和激勵(lì)。實(shí)現(xiàn)這一奮斗目標(biāo)就是我們中石油人的宏偉夢(mèng)想，這一夢(mèng)想意義重大、使命崇高、前途美好。同時(shí)，我們也必須充分認(rèn)識(shí)到，在新的歷史機(jī)遇面前，希望和考驗(yàn)同在，機(jī)遇和挑戰(zhàn)共存，必須居安思危、求真務(wù)實(shí)、開(kāi)拓進(jìn)取，以發(fā)展的實(shí)力、科學(xué)的偉力，開(kāi)創(chuàng)和迎接中國(guó)石油更加燦爛的未來(lái)。

擁有夢(mèng)想是美好的，但是，如何付諸實(shí)際行動(dòng)，實(shí)現(xiàn)夢(mèng)想是困難的。需要我們從點(diǎn)滴小事一步步的堅(jiān)持做下去，不要讓無(wú)名的疑惑與恐懼影響我們對(duì)美好未來(lái)的堅(jiān)定信念，發(fā)揮我們的才干、智慧與創(chuàng)造力，通過(guò)我們不竭的努力，我們必定實(shí)現(xiàn)我們的石油夢(mèng)，中國(guó)夢(mèng)。

我相信只要我們每個(gè)石油人團(tuán)結(jié)起來(lái)并且做好我們的本職工作，我們一定能夠?qū)崿F(xiàn)我們的中國(guó)夢(mèng)，在此期間我們也會(huì)不知不覺(jué)地豐富了我們自己。讓我們攜起手團(tuán)結(jié)一致為把中石油建設(shè)成世界一流綜合性能源公司，進(jìn)而實(shí)現(xiàn)中華民族的偉大復(fù)興而奮斗！

第五篇：英語(yǔ)中英文對(duì)照

Three Days to See Helen Keller

All of us have read thrilling stories in which the hero had only a limited and specified time to live.Sometimes it was as long as a year;sometimes as short as twenty-four hours, but always we were interested in discovering just how the doomed man chose to spend his last days or his last hours.I speak, of course, of free men who have a choice, not condemned criminals whose sphere of activities is strictly delimited.Such stories set up thinking, wondering what we should do under similar circumstances.What associations should we crowd into those last hours as mortal beings? What happiness should we find in reviewing the past, what regrets?Sometimes I have thought it would be an excellent rule to live each day as if we should die tomorrow.Such an attitude would emphasize sharply the values of life.We should live each day with a gentleness, a vigor, and a keenness of appreciation which are often lost when time stretches before us in the constant panorama of more days and months and years to come.There are those, of course, who would adopt the epicurean motto of “Eat, drink, and be merry,” most people would be chastened by the certainty of impending death.假如擁有三天光明

海倫.凱勒

我們都讀過(guò)這樣一些動(dòng)人的故事，故事里主人公將不久于人世。長(zhǎng)則一年，短則２４小時(shí)。但是我們總是很想知道這個(gè)即將離開(kāi)人世的人是決定怎樣度過(guò)他最后的日子的。當(dāng)然，我所指的是有權(quán)作出選擇的自由人，不是那些活動(dòng)范圍受到嚴(yán)格限制的死囚。

這一類故事會(huì)使我們思考在類似的處境下，我們自己該做些什么？在那臨終前的幾個(gè)小時(shí)里我們會(huì)產(chǎn)生哪些聯(lián)想？會(huì)有多少欣慰和遺憾呢？

有時(shí)我想，把每天都當(dāng)作生命的最后一天來(lái)度過(guò)也不失為一個(gè)很好的生命法則。這種人生態(tài)度使人非常重視人生的價(jià)值。每一天我們都應(yīng)該以和善的態(tài)度、充沛的精力和熱情的欣賞來(lái)度過(guò)，而這些恰恰是在來(lái)日方長(zhǎng)時(shí)往往被我們忽視的東西。當(dāng)然，有這樣一些人奉行享樂(lè)主義的座右銘——吃喝玩樂(lè)，但是大多數(shù)人卻不能擺脫死亡來(lái)臨的恐懼。

Most of us take life for granted.We know that one day we must die, but usually we picture that day as far in the future, when we are in buoyant health, death is all but unimaginable.We seldom think of it.The days stretch out in an endless vista.So we go about our petty task, hardly aware of our listless attitude towards life.The same lethargy, I am afraid, characterizes the use of our faculties and senses.Only the deaf appreciate hearing, only the blind realize the manifold blessings that lie in sight.Particularly does this observation apply to those who have lost sight and hearing in adult life.But those who have never suffered impairment of sight or hearing seldom make the fullest use of these blessed faculties.Their eyes and ears take in all sights and sound hazily, without concentration, and with little appreciation.It is the same old story of not being grateful for what we conscious of health until we are ill.I have often thought it would be a blessing if each human being were stricken blind and deaf for a few days at some time during his early adult life.Darkness would make him more appreciative of sight;silence would teach him the joys of sound.Now and then I have tested my seeing friends to discover what they see.Recently I was visited by a very good friend who had just returned from a long walk in the woods, and I asked her what she had observed.“Nothing in particular,” she replied.I might have been incredulous had I not been accustomed to such responses, for long ago I became convinced that the seeing see little.我們大多數(shù)人認(rèn)為生命理所當(dāng)然，我們明白總有一天我們會(huì)死去，但是我們常常把這一天看得非常遙遠(yuǎn)。當(dāng)我們身體強(qiáng)壯時(shí)，死亡便成了難以相象的事情了。我們很少會(huì)考慮它，日子一天天過(guò)去，好像沒(méi)有盡頭。所以我們?yōu)楝嵤卤疾ǎ](méi)有意識(shí)到我們對(duì)待生活的態(tài)度是冷漠的。

我想我們?cè)谶\(yùn)用我們所有五官時(shí)恐怕也同樣是冷漠的。只有聾子才珍惜聽(tīng)力，只有盲人才能認(rèn)識(shí)到能見(jiàn)光明的幸運(yùn)。對(duì)于那些成年致盲或失陪的人來(lái)說(shuō)尤其如此。但是那些聽(tīng)力或視力從未遭受損失的人卻很少充分利用這些幸運(yùn)的能力，他們對(duì)所見(jiàn)所聞不關(guān)注、不欣賞。這與常說(shuō)的不失去不懂得珍貴，不生病不知道健康可貴的道理是一樣的。

我常想如果每一個(gè)人在他成年的早些時(shí)候，有幾天成為了聾子或瞎子也不失為一件幸事。黑暗將使他更珍惜光明；沉寂將教他知道聲音的樂(lè)趣。

有時(shí)我會(huì)試探我的非盲的朋友們，想知道他們看見(jiàn)了什么。最近我的一位非常要好的朋友來(lái)看我，她剛剛在樹(shù)林里走了很長(zhǎng)時(shí)間，我問(wèn)她看見(jiàn)了什么?！皼](méi)什么特別的，”她回答說(shuō)。如不是我早已習(xí)慣了這樣的回答，我也許不會(huì)輕易相信，因?yàn)楹芫靡郧拔揖拖嘈帕擞醒廴丝床灰?jiàn)什么。

How was it possible, I asked myself, to walk for an hour through the woods and see nothing worthy of note? I who cannot see find hundreds of things to interest me through mere touch.I feel the delicate symmetry of a leaf.I pass my hands lovingly about the smooth skin of a silver birch, or the rough shaggy bark of a pine.In spring I touch the branches of trees hopefully in search of a bud, the first sign of awakening Nature after her winter’s sleep I feel the delightful, velvety texture of a flower, and discover its remarkable convolutions;and something of the miracle of Nature is revealed to me.Occasionally, if I am very fortunate, I place my hand gently in a small tree and feel the happy quiver of a bird in full song.I am delighted to have cool waters of a brook rush through my open fingers.To me a lush carpet of pine needles or spongy grass is more welcome than the most luxurious Persian rug.To me the pageant of seasons is a thrilling and unending drama, the action of which streams through my finger tips.At times my heart cries out with longing to see all these things.If I can get so much pleasure from mere touch, how much more beauty must be revealed by sight.Yet, those who have eyes apparently see little.The panorama of color and action fill the world is taken for granted.It is human, perhaps, to appreciate little that which we have and to long for that which we have not, but it is a great pity that in the world of light and the gift of sight is used only as mere convenience rather that as a means of adding fullness to life.Oh, the things that I should see if I had the power of sight for three days!

我問(wèn)自己在樹(shù)林中走了一小時(shí)，怎么可能什么值得注意的東西都沒(méi)有看到呢？而我一個(gè)盲人僅僅通過(guò)觸摸就發(fā)現(xiàn)了數(shù)以百計(jì)的有趣的東西。我感到樹(shù)葉的對(duì)稱美，用手摸著白樺樹(shù)光滑的樹(shù)皮或是松樹(shù)那粗糙的厚厚的樹(shù)皮。春天里我滿懷著希望觸摸著樹(shù)枝尋找新芽，那是大自然冬眼后醒來(lái)的第一個(gè)征象。我感到了花朵的可愛(ài)和茸茸的感覺(jué)，發(fā)現(xiàn)它層層疊疊地綻開(kāi)著，大自然的神奇展現(xiàn)在我的面前。當(dāng)我把手輕輕地放在一棵小樹(shù)上，如果幸運(yùn)的話，偶爾會(huì)感到歌唱的小鳥(niǎo)歡快的顫動(dòng)。我會(huì)愉快地讓清涼的溪水從手之間流過(guò)。對(duì)我來(lái)說(shuō)，滿地厚厚的松針和松軟的草坪比奢華的波斯地毯更惹人喜愛(ài)。對(duì)我來(lái)說(shuō)四季變換的景色如同一場(chǎng)動(dòng)人心魄的不會(huì)完結(jié)的戲劇，劇中的人物動(dòng)作從我的指尖流過(guò)。我的心不時(shí)在吶喊，帶著對(duì)光明的渴望。既然僅僅通過(guò)觸摸就能使我獲得如此多的喜悅，那么光明定會(huì)展示更多美好的事物啊?？上У氖悄切┯醒劬Φ娜朔置骺吹胶苌?，整個(gè)世界繽紛的色彩和萬(wàn)物的活動(dòng)都被認(rèn)為是理所當(dāng)然。也許不珍惜已經(jīng)擁有的，想得到還沒(méi)有得到的是人的特點(diǎn)，但是在光明的世界里只把視覺(jué)用做一種方便的工具，而不是豐富生活的工具，這是令人多么遺憾的事情啊。

噢，假如我擁有三天光明，我將會(huì)看見(jiàn)多少事物??！

Youth Samuel Ullman Youth is not a time of life;it is a state of mind;it is not a matter of rosy cheeks, red lips and supple knees;it is a matter of the will, a quality of the imagination, a vigor of the emotions;it is the freshness of the deep springs of life.Youth means a temperamental predominance of courage over timidity of the appetite, for adventure over the love of ease.This often exists in a man of sixty more than a body of twenty.Nobody grows old merely by a number of years.We grow old by deserting our ideals.Years may wrinkle the skin, but to give up enthusiasm wrinkles the soul.Worry, fear, self-distrust bows the heart and turns the spirit back to dust.青春 青春不是年華，而是心境；青春不是桃面、丹唇、柔膝，而是深沉的意志，恢宏的想象，炙熱的戀情；青春是生命的深泉在涌流。青春氣貫長(zhǎng)虹，勇銳蓋過(guò)怯弱，進(jìn)取壓倒茍安。如此銳氣，二十后生而有之，六旬男子則更多見(jiàn)。年歲有加，并非垂老，理想丟棄，方墮暮年。歲月悠悠，衰微只及肌膚；熱忱拋卻，頹廢必致靈魂。憂煩，惶恐，喪失自 信，定使心靈扭曲，意氣如灰。

Whether sixty or sixteen, there is in every human being's heart the lure of wonder, the unfailing child-like appetite of what's next, and the joy of the game of living.In the center of your heart and my heart there is a wireless station;so long as it receives messages of beauty, hope, cheer, courage and power from men and from the Infinite, so long are you young.When the aerials are down, and your spirit is covered with snows of cynicism and the ice of pessimism, then you are grown old, even at twenty, but as long as your aerials are up, to catch the waves of optimism, there is hope you may die young at eighty.無(wú)論年屆花甲，擬或二八芳齡，心中皆有生命之歡樂(lè)，奇跡之誘惑，孩童般天真 久盛不衰。人人心中皆有一臺(tái)天線，只要你從天上人間接受美好、希望、歡樂(lè)、勇氣和力量的信號(hào)，你就青春永駐，風(fēng)華常存。、一旦天線下降，銳氣便被冰雪覆蓋，玩世不恭、自暴自棄油然而生，即使年 方二十，實(shí)已垂垂老矣；然則只要樹(shù)起天線，捕捉樂(lè)觀信號(hào)，你就有望在八十高 齡告別塵寰時(shí)仍覺(jué)年輕。

【注解】

1.supple ['s? adj.柔軟的 pl]

2.temperamental [.temp?r?'mentl] adj.氣質(zhì)的, 性情的,性格的，由氣質(zhì)引起的3.predominance [pri'd? min?ns] n.優(yōu)勢(shì) 4.desert [di'z?:t]vt.拋棄，放棄5.the Infinite：['infinit]上帝6.cynicism ['sinisiz?m] n.玩世不恭

A Forever Friend

A friend walk in when the rest of the world walks out.Sometimes in life,You find a special friend;

Someone who changes your life just by being part of it.Someone who makes you laugh until you can't stop;

Someone who makes you believe that there really is good in the world.Someone who convinces you that there really is an unlocked door just waiting for you to open it.This is Forever Friendship.when you're down,and the world seems dark and empty,Your forever friend lifts you up in spirits and makes that dark and empty world

suddenly seem bright and full.Your forever friend gets you through the hard times,the sad times,and the confused times.If you turn and walk away,Your forever friend follows,If you lose you way,Your forever friend guides you and cheers you on.Your forever friend holds your hand and tells you that everything is going to be okay.And if you find such a friend,You feel happy and complete,Because you need not worry,Your have a forever friend for life,And forever has no end.永遠(yuǎn)的朋友

"別人都走開(kāi)的時(shí)候，朋友仍與你在一起?！庇袝r(shí)候在生活中，你會(huì)找到一個(gè)特別的朋友;

他只是你生活中的一部分內(nèi)容，卻能改變你整個(gè)的生活。他會(huì)把你逗得開(kāi)懷大笑；他會(huì)讓你相信人間有真情。

他會(huì)讓你確信，真的有一扇不加鎖的門(mén)，在等待著你去開(kāi)啟。

這就是永遠(yuǎn)的友誼。當(dāng)你失意，當(dāng)世界變得黯淡與空虛，你真正的朋友會(huì)讓你振作起來(lái)，原本黯淡、空虛的世界頓時(shí)變得明亮和充實(shí)。

你真正的朋友會(huì)與你一同度過(guò)困難、傷心和煩惱的時(shí)刻。

你轉(zhuǎn)身走開(kāi)時(shí)，真正的朋友會(huì)緊緊相隨，你迷失方向時(shí)，真正的朋友會(huì)引導(dǎo)你，鼓勵(lì)你。

真正的朋友會(huì)握著你的手，告訴你一切都會(huì)好起來(lái)的。

如果你找到了這樣的朋友，你會(huì)快樂(lè)，覺(jué)得人生完整，因?yàn)槟銦o(wú)需再憂慮。

你擁有了一個(gè)真正的朋友，永永遠(yuǎn)遠(yuǎn)，永無(wú)止境。