金融英语第二版刘文国课后翻译题答案.pdf

金融英语第二版刘文国课后翻金融英语第二版刘文国课后翻译题答案译题答案中译英：中译英：一一.1.1.金融管理是商业管理的重要方面之一，没有合适的金融计划企业是不可能金融管理是商业管理的重要方面之一，没有合适的金融计划企业是不可能成功的。成功的。Finance is one of the most important aspects of business management.WithoutFinance is one of the most important aspects of business management.Withoutproper financial planning a new enterprise is unlikely to be successful.proper financial planning a new enterprise is unlikely to be successful.2.2.金融中介机构的基本宗旨是把不受公众欢迎的金融资产转变为他们能够接受金融中介机构的基本宗旨是把不受公众欢迎的金融资产转变为他们能够接受的金融资产。的金融资产。Financial intermediaries play the basic role of transforming financial assets thatFinancial intermediaries play the basic role of transforming financial assets thatless desirable for a large part of the public into other financial assets-their ownless desirable for a large part of the public into other financial assets-their ownliabilities-which are more widely preferred by the public.liabilities-which are more widely preferred by the public.3.3.企业经营是有风险的，因而，财务经理必须对风险进行评估和管理。企业经营是有风险的，因而，财务经理必须对风险进行评估和管理。Businesses are inherently risky,so the financial manager has to identify risks andBusinesses are inherently risky,so the financial manager has to identify risks andmake sure they are managed properly.make sure they are managed properly.4.4.投资决策首先是指投资机会，常常指资本投资项目。投资决策首先是指投资机会，常常指资本投资项目。The investment decision stars with the identification of investment opportunities,The investment decision stars with the identification of investment opportunities,often referred to as capital investment projects.often referred to as capital investment projects.5.5.现金预算常常被用来评估企业是否有足够的现金来维持企业的日常经营运转现金预算常常被用来评估企业是否有足够的现金来维持企业的日常经营运转和（或）是否有太多现金富裕。和（或）是否有太多现金富裕。Cash budgets are often used to assess whether the entity has sufficient cash toCash budgets are often used to assess whether the entity has sufficient cash tofulfill regular operations and/or whether too much cash is being left infulfill regular operations and/or whether too much cash is being left inunproductive capacities.unproductive capacities.6.6.按照金融学的观点，资本就是企业购买商品以生产其它商品或提供服务的货按照金融学的观点，资本就是企业购买商品以生产其它商品或提供服务的货币资金。币资金。Capital,in the financial sense,is the money that gives the business the power toCapital,in the financial sense,is the money that gives the business the power tobuy goods to be used in the production of other goods or the offering of a service.buy goods to be used in the production of other goods or the offering of a service.四四.1.1.商业银行应积极开展电话银行转账功能风险评估和分类，依据收款账户的商业银行应积极开展电话银行转账功能风险评估和分类，依据收款账户的潜在风险高低，相应设置不同的转账额度和次数限制。潜在风险高低，相应设置不同的转账额度和次数限制。A commercial bank shall actively conduct the risk assessment and classificationA commercial bank shall actively conduct the risk assessment and classificationofof thethe telephonetelephone bankingbanking transfertransfer functions,functions,andand setset differentdifferent limitslimits onon thethetransfertransfer amountamount andand timestimes accordingaccording toto thethe degreedegree ofof potentialpotential risksrisks onon thetherecipient account.recipient account.2.2.商业银行相对其他行业属于信息化程度较高的行业，银行数据库里积累了海商业银行相对其他行业属于信息化程度较高的行业，银行数据库里积累了海量的客户信息量的客户信息Commercial banks have gained more information and have large scale of data.Commercial banks have gained more information and have large scale of data.3.3.商业银行的管理人员在分析客户的贷款申请时必须考虑许多因素。商业银行的管理人员在分析客户的贷款申请时必须考虑许多因素。ManagersManagers inin CommercialCommercial banksbanks havehave toto considerconsider manymany factorsfactors inin analyzinganalyzing a acustomers loan request.customers loan request.4.4.除中国银行外，交通银行、农业银行、工商银行、建设银行在城乡也都设立除中国银行外，交通银行、农业银行、工商银行、建设银行在城乡也都设立了许多的机构，便于你获得金融服务。了许多的机构，便于你获得金融服务。BesidesBesides thethe BankBank ofof China,China,thethe CommunicationCommunication Bank,Bank,AgriculturalAgricultural Bank,Bank,IndustrialIndustrial andand CommercialCommercial Bank,Bank,ConstructionConstruction BankBank alsoalso havehave createdcreated manymanybranches in a city or town,and that makes easier for you to get financial services.branches in a city or town,and that makes easier for you to get financial services.5.5.定期存款也叫定期存款也叫 CDCD，是存款证书的一种类型。，是存款证书的一种类型。A certificate of deposit,also called a CD,is a type of savings certificate.A certificate of deposit,also called a CD,is a type of savings certificate.6.6.商业银行作为一家金融机构，其业务范围包括：从个人和公司吸收存款；通商业银行作为一家金融机构，其业务范围包括：从个人和公司吸收存款；通过提供贷款和其他对客户的财务或生意的运转很重要的金融业务来建立信贷，过提供贷款和其他对客户的财务或生意的运转很重要的金融业务来建立信贷，包括资金转账、支票兑现、银行保管箱等。包括资金转账、支票兑现、银行保管箱等。A commercial bank is an financial institution established to:accept deposits fromA commercial bank is an financial institution established to:accept deposits fromindividuals and businesses;originate credit by providing loans and offering otherindividuals and businesses;originate credit by providing loans and offering otherfinancialfinancial servicesservices essentialessential toto thethe runningrunning of aof a customerscustomers financial orfinancial or businessbusinessaffairs,including fund transfers,check cashing,safe deposit boxes,etc.affairs,including fund transfers,check cashing,safe deposit boxes,etc.六六.1.1.外汇交易市场，也称为外汇交易市场，也称为ForexForex或或FXFX市场，是世界上最大的金融市场，市场，是世界上最大的金融市场，平均每天超过平均每天超过 1 1 兆美元的资金在当中周转兆美元的资金在当中周转-相当于美国所有证券市场交易总相当于美国所有证券市场交易总和的和的 3030 倍。倍。The Foreign Exchange Market,called by Forex market or FX market,is theThe Foreign Exchange Market,called by Forex market or FX market,is thebiggest financial market in the world with trading volumes surpassing USD 1biggest financial market in the world with trading volumes surpassing USD 1trillion average one-day,it is as big as 30 times of stock market.trillion average one-day,it is as big as 30 times of stock market.2.2.外汇交易外汇交易 是同时买入一对货币组合中的一种货币而卖出另外一种货币。外是同时买入一对货币组合中的一种货币而卖出另外一种货币。外汇是以货币对形式交易，例如欧元汇是以货币对形式交易，例如欧元/美元美元(EUR/USD)(EUR/USD)或美元或美元/日元日元(USD/JPY)(USD/JPY)。“Foreign exchange”is to buy one currency and sell another in currency pair at“Foreign exchange”is to buy one currency and sell another in currency pair atthe same time.The trading form of foreign currency is the currency pair,forthe same time.The trading form of foreign currency is the currency pair,forexample EUR/USD OR USD/JPY.example EUR/USD OR USD/JPY.3.3.外汇交易市场是一个外汇交易市场是一个 2424 小时全球交易市场，小时全球交易市场，市场交易每天从悉尼开始，市场交易每天从悉尼开始，并且并且随着地球的转动，全球每个金融中心的营业日将依次开始随着地球的转动，全球每个金融中心的营业日将依次开始,首先是东京，然后首先是东京，然后伦敦，和纽约。伦敦，和纽约。Foreign exchange market is worldwide market where operating 24 hours a day,Foreign exchange market is worldwide market where operating 24 hours a day,the market trading starts from Sydney,turning around the earth,the businessthe market trading starts from Sydney,turning around the earth,the businessday of every financial center in the world will star to trade in turn,then is Tokyo,day of every financial center in the world will star to trade in turn,then is Tokyo,next is London,and New York.next is London,and New York.4.4.外汇交易投资者可以对无论是白天或者晚上发生的经济，社会和政治事件而外汇交易投资者可以对无论是白天或者晚上发生的经济，社会和政治事件而导致的外汇波动而随时反应。导致的外汇波动而随时反应。Investors of FX may make decisions base on the fluctuation of foreign currencyInvestors of FX may make decisions base on the fluctuation of foreign currencyprice leaded by economics,society and political events no matter happens in dayprice leaded by economics,society and political events no matter happens in daytime or night.time or night.5.5.外汇交易市场是一个超柜台外汇交易市场是一个超柜台(OTCOTC)或或“银行内部银行内部”交易市场，因为事实上交易市场，因为事实上外汇交易是交易双方通过电话或者一个电子交易网络而达成的，外汇交易不象外汇交易是交易双方通过电话或者一个电子交易网络而达成的，外汇交易不象股票和期货交易市场那样，不是集中在某一个交易所里进行的。股票和期货交易市场那样，不是集中在某一个交易所里进行的。The foreign exchange marketThe foreign exchange market is is Over the CounterOver the Counter(OTC)or interbank market(OTC)or interbank marketbecausebecause foreignforeign currencycurrency is is tradedtraded throughthrough phonephone oror electronicelectronic tradingtrading netnet ininfact,the trading of foreign currency does not like stock trade,it is not intensivefact,the trading of foreign currency does not like stock trade,it is not intensivetrading in exchange center.trading in exchange center.6.6.在外汇交易中，您会看到一个两边的报价，由买价与卖价组成，买价是在此在外汇交易中，您会看到一个两边的报价，由买价与卖价组成，买价是在此价格上您拟卖掉基础货币（同时买进相反货币）。卖价是这个价格，在此价格价格上您拟卖掉基础货币（同时买进相反货币）。卖价是这个价格，在此价格上您可以买进基准货币时卖掉相反货币。上您可以买进基准货币时卖掉相反货币。YouYou willwill seesee thethe priceprice boardboard consistedconsisted ofof bid pricebid price andand askask priceprice inin tradingtrading ofofforeign currency,bid price is the price you sell your base currency(at the sameforeign currency,bid price is the price you sell your base currency(at the sametime buy reverse currency).Ask price is the price you buy base currency and selltime buy reverse currency).Ask price is the price you buy base currency and sellreverse currency.reverse currency.七七.1.1.企业融资是指企业在发展扩张中筹集所需资金的行为。企业融资是指企业在发展扩张中筹集所需资金的行为。Business financing is an action of raising money when firms extend business andBusiness financing is an action of raising money when firms extend business anddevelopmentdevelopment2.2.企业融资是为了满足企业战略调整、产业扩张、现金周转等方面的需要。企业融资是为了满足企业战略调整、产业扩张、现金周转等方面的需要。BusinessBusiness financing isfinancing is toto meetmeet thethe requirementrequirement ofof strategystrategy adjustment,adjustment,industryindustryextending,and turnover of cash and so on.extending,and turnover of cash and so on.3.3.企业通过融资行为改变资本结构，使资金得以形成、集中、积累、组合，同企业通过融资行为改变资本结构，使资金得以形成、集中、积累、组合，同时形成相应的产权关系和权利、责任、利益格局。时形成相应的产权关系和权利、责任、利益格局。TheThe capitalcapital structurestructure ofof thethe firmfirm willwill bebe changedchanged throughthrough raisingraising money,money,thethecapital will be formed in the form of centralization,accumulation,combination,capital will be formed in the form of centralization,accumulation,combination,and at the same time relative property right relations and pattern of benefit,dutyand at the same time relative property right relations and pattern of benefit,dutyand right will be formed.and right will be formed.4.4.内部融资的来源公司的自有资金，以及在生产经营过程中的资金积累部分内部融资的来源公司的自有资金，以及在生产经营过程中的资金积累部分,在在公司内部通过计提折旧而形成现金，或通过留用利润等增加公司资本。公司内部通过计提折旧而形成现金，或通过留用利润等增加公司资本。The reThe resource of internal financing comes from companys internal fund,the partsource of internal financing comes from companys internal fund,the partofof fundfund accumulationaccumulation ofof producingproducing andand operating,operating,cashcash fromfrom depreciation,depreciation,ororcapital from remaining earning.capital from remaining earning.5.5.债权性融资主要有向金融机构贷款和发行企业债券两种形式。债权性融资主要有向金融机构贷款和发行企业债券两种形式。The two majority forms about debit financing are lending money from financialThe two majority forms about debit financing are lending money from financialinstitutes and issuing company bond.institutes and issuing company bond.6.6.目前国内企业在进行投资时采用的融资方式有股权性融资、债权性融资等。目前国内企业在进行投资时采用的融资方式有股权性融资、债权性融资等。PresentlyPresently financingfinancing methodsmethods usedused byby domesticdomestic enterprisesenterprises whenwhen investinginvesting areareequity financing and debit financing,etc.equity financing and debit financing,etc.九九.1.1.组合投资原则，组合投资原则，即将风险资金按一定比例投向不同行业、即将风险资金按一定比例投向不同行业、不同企业不同企业（项目）（项目），或联合几个风险投资公司共同向一家企业投资。或联合几个风险投资公司共同向一家企业投资。The principle of portfolio investment is that the venture capital is invested intoThe principle of portfolio investment is that the venture capital is invested intodifferent industries and different projects,or make a cooperation with otherdifferent industries and different projects,or make a cooperation with otherinvesting companies to invest a company.investing companies to invest a company.2.2.风险投资主体多元化原则风险投资主体多元化原则,在美国，风险资金来源相当广泛，既有政府、财团在美国，风险资金来源相当广泛，既有政府、财团法人的资金，也有来自大众游资、民间企业和海外的投资，还有养老保险基金法人的资金，也有来自大众游资、民间企业和海外的投资，还有养老保险基金的积极参与。的积极参与。The principle of diversification of venture capital,in American,the resource ofThe principle of diversification of venture capital,in American,the resource ofventure capital is quite widespread,it comes from government,financialventure capital is quite widespread,it comes from government,financialinstitutes,and it can come from privates,private firms and oversea investment,institutes,and it can come from privates,private firms and oversea investment,and pension fund joint venture capital too.and pension fund joint venture capital too.3.3.创业投资是由专业投资者投入到新兴的、迅速发展的、有巨大竞争潜力的企创业投资是由专业投资者投入到新兴的、迅速发展的、有巨大竞争潜力的企业中的一种股权性资本。业中的一种股权性资本。Venture investment is an equity capital which professional investors invest to aVenture investment is an equity capital which professional investors invest to anew,developing rapidly and more competitive firm.new,developing rapidly and more competitive firm.4.4.随着社会经济的快速发展，如何投资、如何理财已经成为商业人士关注的焦随着社会经济的快速发展，如何投资、如何理财已经成为商业人士关注的焦点。点。With society economy high-speed development,how to invest and finance is theWith society economy high-speed development,how to invest and finance is thefocal point which business men focus on.focal point which business men focus on.5.5.创业投资以其谋求长期资本收益、分散投资及专业化管理的特点适应了高新创业投资以其谋求长期资本收益、分散投资及专业化管理的特点适应了高新技术产业的资金需求，以其特别的投资方式、合同方式和组织架构部分地解决技术产业的资金需求，以其特别的投资方式、合同方式和组织架构部分地解决了信息不对称和激励约束不当所带来的问题了信息不对称和激励约束不当所带来的问题.Venture capital is looking for long term capital return,the characteristic ofVenture capital is looking for long term capital return,the characteristic ofdiversification of investment and professional management adapts capitaldiversification of investment and professional management adapts capitalrequirements of high-new technical industry,special investing model of venturerequirements of high-new technical industry,special investing model of venturecapital,contract model and frame of organization solve problems of informationcapital,contract model and frame of organization solve problems of informationasymmetry and incentive and restraint mechanisms flaw in partly.asymmetry and incentive and restraint mechanisms flaw in partly.6.6.投资者可把目光聚焦到正在发售的银行保本基金上，这种在国际市场上大受投资者可把目光聚焦到正在发售的银行保本基金上，这种在国际市场上大受欢迎的新型理财品种不但能够提供银行储蓄般的安全感，而且可以利用此次利欢迎的新型理财品种不但能够提供银行储蓄般的安全感，而且可以利用此次利率上升的机会创造更高的收益；同时，加息导致债券价格下跌，实际上提高了率上升的机会创造更高的收益；同时，加息导致债券价格下跌，实际上提高了即将入市的银行保本基金的债券投资收益率。即将入市的银行保本基金的债券投资收益率。InvestorsInvestors maymay focusfocus onon guaranteedguaranteed fundfund issuedissued byby bank,bank,it it is is newnew stylestyle ofoffinancing product which is welcomed in the international market,it is not onlyfinancing product which is welcomed in the international market,it is not onlyshows the safety like bank deposit,but also make higher return with the interestshows the safety like bank deposit,but also make higher return with the interestrate arise,at the same time,rising interest rates will lead to fall of the bond price,rate arise,at the same time,rising interest rates will lead to fall of the bond price,and make higher return of guaranteed fund which will be issued by banks.and make higher return of guaranteed fund which will be issued by banks.十十.1.1.债券买卖是指交易双方以约定的价格买卖一定金额的债券并在规定的清算债券买卖是指交易双方以约定的价格买卖一定金额的债券并在规定的清算时间内办理债券款交割的交易方式。时间内办理债券款交割的交易方式。Security trading is a trading model that both of seller and buyer sign a contractSecurity trading is a trading model that both of seller and buyer sign a contractwith the confirmed bond price and number,during settlement both of seller andwith the confirmed bond price and number,during settlement both of seller andbuyer make a deli