财经英语学习笔记

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对于“外储是老百姓血汗钱”的提法，外管局加以驳斥，说----

我国外汇储备是由人民银行通过投放基础货币在外汇市场购汇形成的。购汇所使用的本币资金直接来源于中央银行的负债，反映为中央银行负债的增加，因此外汇储备直接体现在中央银行资产负债表的资产方，与相应的央行负债对应。在人民银行买入外汇的时候，已经向原外汇持有人支付了相应的人民币。换句话说，外汇储备形成过程中，企业和个人不是把外汇无偿交给国家，而是卖给了国家，并获得了等值人民币。这些交易都是出于等价和自愿的原则，企业和个人的经济利益在外汇和人民币兑换时已经实现。
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看了这段话,叫你有气无处出.这是许多经济学家和经济管理工作者易犯的错误.
BALACE,它最终表述的是生产关系,即人和人之间的关系,央行那张表要解释反映的是央行和老百姓之间的的经济关系.
资产的减值,谁的权益和负债相应降低,在他的解释中,竟然找不到资产,负债和权益的真正主人.这是危险的官有制的意识.

,明天如小阳,则底部已明,但可能性极微,底部约要7天探明,故老是小阳的话,必有大阴,就是这两天的事.

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北京的客家菜馆在哪里?明天去大饱一餐.

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本人在本年1月22日已对大盘做的测试,不幸马上就来了.近十天才有许多人发现这个低点,,原文:
""大盘最低可能在2200点.(10年我是估2402,差80点,时间基本合.但高点错了,主要没有纳地产因素.高点是要板块齐步的.""

但这两天会反弹,杀跌时可入,莫追涨,整个势是震荡向下.

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本来将<<笑傲江湖续编>>续写下去,好不容易已将蓝客登场了.但立马去筹建一家工厂,经一年多的日夜奋战,工厂于日前试产成功.当日,见一道彩虹,横在面前!

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回复 319# 12345 的帖子

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传不了

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西欧不成了,只有到中欧东欧看看

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西方会计每日一课Unit 1 Fundamentals of accounting.
Text 1.1 What is accounting?
Accounting contains elements both of science and art.
会计是一门科学,也是一门艺术,它同时兼备两方面的内容.
(从中看出,英语较洁)



The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for people.

The human aspect,which many people ,especially accountants, forget ,arises because:

1.Most accounting reports of any significance depend,to a greater or lesser extent ,on people's opinions and estimates.

2.Accounting reports are prepared in order to help people make decisions.

3.Accounting reports are based on activities which have been carried out by people.

But what specially is accounting? It is very difficult to find a pithy definition that is all-inclusive but we can say that accounting is concerned with;

The provision of information in financial terms that will help in decisions concerning resource allocation,
and the preparation of reports in financial terms describing the effects of past resource allocation decisions.

Example of resource allocation decisions are:

Should an investor buy or sell shares?

Should a bank manager lend money to a firm?
How much tax should a company pay?
Which collective farm should get the extra tractor?
As you can see, accounting is needed in any society requiring resource allocation and its usefulness is not confined to 'capitalist'or 'mixed'economies.
An accountant is concerned with the provision and interpretation of financial
文章出处：http://www.enook.cn/anrec

Accounting contains elements both of science and art
会计是一门科学,也是一门艺术,它同时兼备两方面的内容.
(从中看出,英语较洁)

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The important thing is that it is not merely a collection of arithmetical techniques but a set of complex processes depending on and prepared for people.
重要的是,它不仅仅是计算技巧的总结,而且是人们已约定的并赖以为准则的一套复杂的程序

The human aspect,which many people ,especially accountants, forget ,arises because:
人们特别是会计师们会忽略以下的情形

1.Most accounting reports of any significance depend,to a greater or lesser extent ,on people's opinions and estimates.

多数有意义的会计报告,或大或小都受到主观目的和判断的影响.
2.Accounting reports are prepared in order to help people make decisions.
会计报表用于决策

3.Accounting reports are based on activities which have been carried out by people.
会计报告是以过去发生的行为为基础

But what specially is accounting? It is very difficult to find a pithy definition that is all-inclusive but we can say that accounting is concerned with;

会计的特点到底是什么?这不是三言两语说得清,但与如下内容相关.
The provision of information in financial terms that will help in decisions concerning resource allocation,

and the preparation of reports in financial terms describing the effects of past resource allocation decisions.
为资源配置决策提交财务信息,并对过去的资源配置的影响作出评价.

Example of resource allocation decisions are:
如

Should an investor buy or sell shares?
投资人是该卖出股票还是买入股票?

Should a bank manager lend money to a firm?
银行是否该贷款给某家公司?
How much tax should a company pay?
公司该纳多少税.
Which collective farm should get the extra tractor?
哪个公社农场应增补拖拉机?
As you can see, accounting is needed in any society requiring resource allocation and its usefulness is not confined to 'capitalist'or 'mixed'economies.
你可以从中发现,会计在任何要讲究资源配置的社会,它都是必不可少的,它的作用,不限于资本主义经济和复合型经济体
An accountant is concerned with the provision and interpretation of financia
会计是提供和解释财务信息的.
--------------------------------------------------------
译得不一定准,但大体就是这样.
这本教材的开头只能说不那么好.

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He does not, as an accoutant, make decisions.

Many accountants do of course get directly involved in decision making but when they do they are perfoming a different function.

Accounting is also concerned with reporting on the effects of past decisions.

But one should consider whether this is done for its own sake or whether it is done in order to provide information which it is hoped will prove helpful in current and future decisions.

We contend that knowledge of the past is relevant only if it can be used to help in making current and future decisions.,

for we can hope that we shall be able to influence the future by making appropriate decisions but we cannot redo the past.

Thus the measurement of past results is a subsidiary role, but because of the historical development of accounting and ,

perhaps, because of the limitations of the present state of the art ,'backward looking'accounting sometimes appears to be an end in itself and not as a means that will help in achieving a more fundamental objective.

Text 1.2 The accounting equation

Accounting is at least the second oldest profession in the world .

But while earlier professionals rapidly got to grips with basic techniques and even introduced refinements,

it is remarkable that generations of tax collectors and merchants staggered on for thousands of years before finding a satisfactory general method of keeping a record of their affairs.

This should serve as a warning.

The problem is common sense but the answer is not.

It is highly contrived and in some respects still imperfect.


文章出处：http://www.enook.cn/anrec#visit_num

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He does not, as an accoutant, make decisions.
Many accountants do of course get directly involved in decision making but when they do they are perfoming a different function.
作为一名会计师,不做决策,但当他们履行不同的职能时,当然直接参与了决策.

Accounting is also concerned with reporting on the effects of past decisions.
会计还涉及对过去决策的结果进行报告

But one should consider whether this is done for its own sake or whether it is done in order to provide information which it is hoped will prove helpful in current and future decisions.
但人们应考虑这是否是为自身的利益或希望能帮助当前和未来的决定提供有益的信息



We contend that knowledge of the past is relevant only if it can be used to help in making current and future decisions.,
我们认为，知悉过去，可以用来帮助我们对当前和未来作出决策



for we can hope that we shall be able to influence the future by making appropriate decisions but we cannot redo the past.
我们希望，我们将能通过作出适当的决策来影响未来，我们不能重复过去。



Thus the measurement of past results is a subsidiary role, but because of the historical development of accounting and , perhaps, because of the limitations of the present state of the art ,'backward looking'accounting sometimes appears to be an end in itself and not as a means that will help in achieving a more fundamental objective. 但由于历史发展和目前会计手段的局限,对过去的估量,只是一种辅助作用,   回头望望":有时似乎是目的本身，而不是将有助于实现一个更根本目的手段

Text 1.2 The accounting equation
会计方程

Accounting is at least the second oldest profession in the world .
我想把他翻成,会计起码是二号
(我故意这样译,与原文不对,)
But while earlier professionals rapidly got to grips with basic techniques and even introduced refinements, 尽管早期专业人员快速掌握基本技术，甚至提出改进方法

it is remarkable that generations of tax collectors and merchants staggered on for thousands of years before finding a satisfactory general method of keeping a record of their affairs.
值得注意的是，在找到一个令人满意记录商业事务的一般方法之前。一代又一代的税吏和商人纠缠了数千年.
另译:
找到了一个令人满意记录商业事务的一般方法,这是会计史的标志,但在此之前,一代又一代的税吏和商人纠缠了数千年.
This should serve as a warning. The problem is common sense but the answer is not. It is highly contrived and in some respects still imperfect.
作为教训。问题是普遍关心的，但得出的结果往往不同。会计方法非常勉强，在一些方面还不完善

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It begins with a particular way of looking at a business which we present in the next section.
他以独特的方式开始来欣赏一个企业.在下一部分,我们会谈及

A business may be pictured as a box.The box has contents and by virue of owning the box, the owner has a claim to the value of the contents.
企业就好比一个箱子(注:我们的央行头目数月前曾发表一个著名的"池子理论",很多人都莫名其妙,其实就是来源于这个很简单的原理)
这个箱子有许多有用的东西,投资人对这有用的东西有索取的权利

Others also may have a claim on the contents,by virtue of having lent money to the business or of having supplied goods or services to the business for which they have not yet been paid .
其他人,通过给这个企业贷款、提供商品或劳务，在未被偿付前，也可以有这种索取权.

These are the creditors of the business. 这些是企业的债权人。

As the business buys and sells goods and services,so the value of the contents of the box will increase or decrease,depending on whether the business makes a profit or a loss.
当企业通过商品或劳务的买卖，以致箱子东西的价值或增或减，这都取决于企业的盈亏。
These changes in value of contents must be equalled by changes in value of claims on contents.
箱子里的价值变化应随索取权的变化而变，两者是相等的

Specifically the claims of the owners will vary so that the total value to claims is always equal to the value of the contents.
特别指出,所有人的权利,总是变化的,所以,总的索取权利和资产的总值是相等的
文章出处：http://www.enook.cn/anrec#visit_num

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Now we may list the value of the contents of the business box at any time,say down the left side of a piece of pape,
On the right side we may list the value of claims on those contents

现在,我们可以在任何时间列出企业箱子里的内容价值，在表的左侧说明.而在表的右边,列出那些具有索取权内容的价值.

The claims of third party creditors will be know
第三方出款人的权利应该表明.
[The claims of the owners will amount to whatever is necessary to make the total value of claims equal to the total value of content
股东权益合计起来,存在的价值和和索取权的价值应该相等.
[Such a list of contents(on the left) balanced by a list of claims (on the right),constitutes a simple balance sheeT
这样的一份内容和价值相衡(左右相平衡)的表构成了一张简单的资产平衡表
balance sheet is a presentation of the state of affairs of a business in a succinct,systematic and recognizable forma
平衡表是一份表明企业目前状况的简单明了的形式

[05:00.09]Restating the original theory ,with the picture of the business as a box ,we can writ
contents = $ claims on conten
重新用原来的盒子理论,我们可以写成
内容=内容索取权
[In accounting terms ,this become
[0ssets = equity + liabileti
用会计术语则变为
资产等于权益加负债.
Where asserts are simply what is held in the business, equity is the claim of the owners,and liabilities are the claims of third partie
[]By transferring liabilities to the side of the equation we may writ
assets - liabilities = equi
or using a technical term            2.Net assets = Equi
Finally we may split equity into the capital originally put into the business and reserve
Reserves represent profits which have been reserved or kept in the business.The equation now become
Net Assets = capital + represent
1,2 and 3 above are forms of the fundamental accounting equatio
From: http://www.hxen.com/englishlistening/businessenglish/accountant/2009-07-29/85527.html

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2011年A股上证最低点,是2134,本人的测算误差了66点,比前一年的测算有进步.

时下熊市,不能言底,但立马就有2%的反弹,应该是喝酒吃药的行情领头

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2%i反弹今日达标,短期还将反弹,轮动将发生,短波2330,明天看有色