纸业专业英语词汇翻译(W1)
纸业专业英语词汇翻译(W1) 纸业专业英语词汇翻译(W1)
wall paper 壁纸，糊墙纸
wallet paper 钱包用纸
warm nuery paper 育苗纸
washable paper 耐洗纸
washable wall paper 耐洗糊墙纸
waste paper 废纸
water absorbent paper 吸水纸
water color paper 水彩画纸
water creped paper 湿润起皱纸
water finished paper 湿润加工单面涂布纸water lined paper 水印格纸
water-marked paper 水印纸
water soluble paper 水溶性纸
water leaf paper 未施胶纸张
water leaf paper for parchment 羊皮纸原纸waterleaf paper for velcanized fiber 钢纸原纸waterlproof paper 防水纸，不透水纸
wax paper 蜡纸
wax cloth paper 蜡布纸
wax sized paper 涂蜡纸
waxed paper 涂蜡纸
waxed antiseptic paper 涂蜡杀菌纸
waxed parchment paper 涂蜡羊皮纸
waxed tissue excelsior 刨花蜡纸
waxing paper 蜡纸原纸
waxing stencil paper 誊写蜡纸
wax-sized paper 石蜡施胶纸
waybill paper 载纸，运货单纸
weather resisting paper 防潮纸
web paper 卷筒印刷纸
web offset paper 卷筒胶版印刷纸
welding paper 焊接保护纸
wet soak paper 浸渍纸
wet type recording paper 湿式记录纸
wet strength paper 湿强纸张
wet waxed paper 润湿蜡纸
whatman('s) paper 高级图画纸
wheatstone paper 电报纸带
white fibre 白色钢纸
white fibre sheathing 白建筑覆盖纸
white manila paper 白纸板，白色马尼拉纸
white rope tag 白标签麻浆纸
willesden paper 防水纸
window drape paper 窗帘纸
window-envelope paper 开窗信封纸
window paster paper 窗户纸
window shade paper 窗帘纸
wiping(off) paper 油墨擦拭纸
wire-wrap paper 绝缘薄纸，卷缠绝缘纸
wood chip paper 木浆粗纤维纸
wood-containing paper 含磨木浆的纸张
wood free paper 不含磨木浆的纸张
woodcut book paper 木刻画用纸
woody paper 含磨木浆的纸张
wool(en) paper 含羊毛纸
wove paper 横纹纸，布纹纸
wrapping paper 包装纸，封面纸
writing paper 书写纸
wove finish paper 布纹纸
wood-free paper 道林纸
wood-free 不含磨木浆的纸张
winding of paper 卷纸
winding stock 吹纸
white board 白板纸
white manifold paper 白色打字纸
white paper 未印过的纸张，只印单面的双面印刷纸
wedding bristol 优质纸
weddings 高光泽卡片纸
waste leaf 废页，废纸
waste paper stock 废纸浆
waste sheet 残页，废纸，加放纸
waterproof pasteboard 耐水纸板
waxed kraft 涂蜡牛皮纸
wagon board 汽车用纸板
wall board 壁纸；建筑用纸板
wash board 护壁板
waterproof board 防水纸板
waterproof corrugated board 防水瓦楞纸板waxed board 石蜡纸板
wet machine board 湿抄纸板
wet strength board 湿强纸板
white board 白纸板
wood board 木板
wood filled board 磨木浆芯层纸板
wood pulp board 化学木浆纸板
wood vat-lined board 圆网纸机制的含磨木浆纸板wool board 含羊毛纸板
wire-wound rod coater 钢丝缠绕刮棒式涂布机wall paper 壁纸
wallet paper 钱包用纸
warm nuery paper 育苗纸
washable paper 耐洗纸
washable wall paper 耐洗糊墙纸
waste paper 废纸
water absorbent paper 吸水纸
water color paper 水彩画纸
water creped paper 湿润起皱纸
water lined paper 水印格纸
water finished paper 湿润加工单面涂布纸waterleaf paper 未施胶纸张
waterleaf paper for parchment 羊皮纸原纸waterleaf paper for velcanized fiber 钢纸原纸waterproof paper 防水纸，不透水纸
wax paper 蜡纸
wax cloth paper 蜡布纸
wax sized paper 涂蜡纸
waxed paper paper paper paper paperv 涂蜡纸waxed antiseptic paper 涂蜡杀菌纸
waxed parchment paper 涂蜡羊皮纸
waxing paper 蜡纸原纸
waxing stencil paper 誊写蜡纸
waybill paper 载纸，运货单纸
weather resisting paper 防潮纸
web paper 卷筒印刷纸
web offset paper 卷筒胶版印刷纸
welding paper 焊接保护纸
wet soak paper 浸渍纸
wet type recording paper 湿式记录纸
wet strength paper 湿强纸张
wet waxed paper 润湿蜡纸
whatman('s) paper 高级图画纸wheatstone paper 电报纸带
white manila paper 白纸板；白色马尼拉纸willesden paper 防水纸
window drape paper 窗帘纸
window paster paper 窗户纸
window shade paper 窗帘纸
wiping (off) paper （油墨）擦拭纸
wire-wrap paper 绝缘薄纸，卷缠绝缘纸wood chlp paper 木浆粗纤维纸
wood-containing paper 含磨木浆的纸张wood-free paper 不含磨木浆的纸张woodcut book paper 木刻画用纸
woody paper 含磨木浆的纸张
wool(en) paper 含羊毛纸
wove paper 横纹纸，布纹纸
wrapping paper 包装纸
writing paper 书写纸
westerm precipitation process （亚硫酸钠废液）硫化物循环回收法wet combustion process （废液回收）湿燃烧法
wetox process 亚硫酸盐废液湿法处理法
weyerhaueser (sulfite) process weyerhaueser亚硫酸镁盐两段蒸煮whole tree pulping 全树制浆法
waste paper pulp 废纸浆
wet pulp 湿抄浆
wood pulp 木浆
wood-ground pulp 白色磨木浆
waco filter saveall 双鼓回收机
watchmaker's tissue 钟表零件包装纸
waxed tissue 薄蜡纸
woody tissue 薄包装纸
woody tissue 含磨木浆薄纸
writing tissue 薄书写纸
waco filter waco白水回收机
wad 填絮；填充物
wad stock 弹壳纸用浆
wadding 医药卫生包装纸
wadding stock 炸药配料；医药卫生纸用浆
waferized chip 超薄木片
vaicotting 石棉壁纸板
walking board 走板；走台
wall board mqachine 壁板纸机
walnur (jugla) 胡桃属
walpole rotary screen watpole外流式圆筛
walpole outward flow screen wandle外流式圆筛
warehouse 仓库
waring blender waring混合器
warm water bath 温水浴；温水槽
warp 经线
warp oriented felt 无纬毛毯
warp threads 经线
warp wire 经线
warpage 翘曲
warren chain grinder warren链式磨木机
wart 木瘤
wash 洗涤
wash drum 洗鼓
wash liquor 洗液
wash out 冲洗
wash-out valve 清洗阀门
wash pan 洗涤槽
wash water 洗涤用水
wash water valve 排污阀
washboard marks （厚度不均导致）波状表面（纸病）washer 洗涤机；洗涤器；洗浆机；垫圈washerman 洗浆工，洗涤工
washing 洗涤
washing bath 洗涤槽
washing beater 洗漂（打浆）机
washing efficiency 洗涤效率
washing engine 洗浆机
washing hollander 荷兰式洗漂机
washing off 洗涤，洗去
washing-out 排污；污水
washing room 洗涤工段，洗浆工段
washing tank 洗涤槽
washing tower 洗涤塔
washing-up 洗涤
washing vessel 洗涤槽
washing water 洗涤用水
washouts 污水；排水
washups 污水；排水
waste 废料；废水
waste disposal 废料处理
waste gases 废气
waste heat boiler 废热锅炉
waste heat recovery 废热回收
waste line 废气管线；废水管线
waste liquor 废液
waste liquor recovery 废液回收
waste paper 废纸
waste paper dealer 废纸收购商
waste paper processing 废纸处理
waste paper stock 废纸浆
waste product 废品
waste recovery 废料回收；废气回收；废水回收waste sheet 废纸页
waste soda lye 废碱液
waste steam 废汽
waste stuff 损纸浆
waste sulfite liquor 亚硫酸盐废液
waste treating equipment 废水处理装置
waste utilization 废料利用
waste valve 排污阀
waste water 废水
waste wood 废木材
waste wood chipper 废材削片机
water absorbent 吸水剂
water absorption 吸水（作用）
water absorption degree 吸水度
water analysis 水分析
water and fiber balance 浆水平衡
water bath 水浴
water bleeding 水褪色，水洇色
water box 吸水箱；水槽
water box doctor 水槽刮刀
water carriage 水运
water cleaning 水净化
water coujmption 耗水量
water cooled furnace wall 水冷壁
water cooled spring roll 水冷弹簧辊water cooling 水冷（却）
water creped 润湿起皱
water dispeoid coating 水乳液涂布
water doctor 水刮刀
water drills 细条痕（纸病）
water extract 水抽提物
water extractives 水抽提物，水抽出物water extractor 脱水机
water filter 滤水器，滤水池
water finish 润湿处理
water finishing 润湿装饰
water flow 水流
water flume （运送原木用）水槽
water ga(u)ge 水表
water hanner 水锤
water head tank 高位水槽
water impervious 防水性能
water jet 水注；喷水
water jet pump 喷水泵
water jet slitting 超高压水针切割（纸板）water log 水腿
water level gage 水位表；液位表
water level indicator 水位指示仪
water lines 水印
water management 用水管理
water mark 水印，罗纹
water meter 水量计
water oak (quercus nigra l.) 水栎
water penetration test 水浸透测定
water permeability 水渗透性（能）water pipe 清水管
water plant 供水车间
water pollution 水污染
water quality 水质
water reclamation 废水回收
water removal 脱水
water repellence 疏水性
water repellency 疏水性
water repellent 疏水
water repellent agent 疏水剂
water repellent compound 疏水化合物water resistance 抗水性（能）
water resonance 水共振
water retention 保水
water retention rate 保水率
water retention value 保水值
water reuse 回用水
water ring 水环
water ring pump 水环式真空泵
water seal 水封
water separator 脱水器
water sereen 水帘；挡水板
water shed （网上）纸幅水线；分水界线water shed offset 水线偏差
water silk finish 绢纹水印
water softening 水软化
water solubility 水溶性
water soluble 水溶（性）的
water spots 水滴斑点（纸病）
water storage 水上贮存；水上贮木water streaks 水痕（纸病）
water stream 水流
water supply 供水
water supply plant 供水车间
water suspeion 水悬浮液
water test 水压试验
water tight 水封
water traportation 水运
water traportation by booming 驳运traportation by driving 浮运
water traportation by rafting 筏运，排运water treatment 水处理
water tube boiler 水管锅炉
water turbine 水轮机
water valve 水阀
water vapor 水蒸汽
water vapor permeability 水蒸汽渗透性能water vapor resistance 水蒸汽不渗透性能water vapor tramission rate 水蒸汽传递速率waterglass 水玻璃
waterglass mortar 水玻璃灰浆
waterleaf 薄页纸
watermark 水印，罗纹
watermark dandy 水印辊，罗纹辊watermark laid dandy 水印辊，罗纹辊watermark roll 水印辊，罗纹辊watermark wove dandy 水印辊，罗纹辊watermarking dandy 水印辊，罗纹辊watermarking to register 精确水印waterproof 防水
waterproof agent 防水剂
waterproof wall hangings 防水壁纸waterproofing 防水
waterproofness 防水性能
watt meter 瓦特计，电表，功率表
watt (type) governor 电力调节器
wave train 波列
waviness 波状边缘
vavy 波纹的，波动的
wavy edge 波状边缘
wavy grain 波状纹理
wax 蜡
wax coating 涂蜡
wax emulsion 石蜡乳剂
wax pan 蜡槽
wax pick test 蜡粘试验
wax size 石蜡胶
wax spot 蜡斑（纸病）
wax rest 涂蜡试验
waxed glassine 涂蜡玻璃纸
waxed kraft 涂蜡牛皮纸
waxed pardchment 涂蜡羊皮纸waxed tissue excelsior 涂蜡薄纸带waxed toffee wrapper 涂蜡糖果纸waxed wrapper 涂蜡包装纸
waxer 涂蜡机，上蜡机
waxing 涂蜡，上蜡
waxing machine 涂蜡机
weak acid 弱酸
weak acid tower 弱酸塔
weak liquor 稀液
weak white kiquor 稀白液
weak white liquor storage 稀白液槽weak wash 稀洗涤液
wear 磨损，磨耗
wear teat 磨损试验
wearability 耐磨性
weather proof 抗风化
weather-proof plywood 耐风化胶合板weather proofing 抗风化
weather resistance 耐风化
weatherability 风化性能
weathering 风化
weathering resistance test 耐风化试验
veave 编织
weaving 编织
web 纸幅
web break 断头
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会计专业词汇英语翻译
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相关文章 会计英语词汇漫谈（六） 会计英语词汇漫谈（五） 会计英语词汇漫谈（四） 会计专业词汇英语翻译 政治风险political risk 再开票中心re-invoicing center 现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting 提前与延期支付Leads and Lags 特许权使用管理费fees and royalties 跨国资本成本的计算the cost of capital for foreign investments 跨国运转资本会计multinational working capital management 跨国经营企业业绩评价multinational performance evaluation 经济风险管理managing economic exposure 交易风险管理managing transaction exposure 换算风险管理managing translation exposure 国际投资决策会计foreign project appraisal 国际存货管理international inventory management 股利转移dividend remittances 公司内部贷款inter-company loans 冻结资金转移repatriating blocked funds 冻结资金保值maintaining the value of blocked funds 调整后的净现值adjusted net present value 配比原则matching 旅游、饮食服务企业会计accounting of tourism and service 施工企业会计accounting of construction enterprises 民航运输企业会计accounting of civil aviation transportation enterprises 企业会计business accounting 商品流通企业会计accounting of commercial enterprises 权责发生制原则accrual basis 农业会计accounting of agricultural enterprises 实现原则realization principle 历史成本原则principle of historical cost 外商投资企业会计accounting of enterprises with foreign investment 通用报表all-purpose financial statements 铁路运输企业会计accounting of rail way transportation enterprises
航海及海运专业词汇英语翻译
航海及海运专业词汇英语翻译(D) damping control 阻尼调整 damping cylinder 减震筒 damping decrement 衰减率 damping device 制动装置 damping device 阻尼装置 damping effect 阻尼效率 damping error 冲击阻尼误差damping error 阻尼差 damping factor 阻尼因数 damping fluid 减震液 damping fluid 阻尼液 damping force 阻尼力 damping intensity 阻尼度 damping machine 调湿器 damping machine 调温器 damping machine 阻尼机 damping magnet 阻尼磁铁 damping material 阻尼材料 damping moment 阻尼力矩 damping oil vessel 阻尼油罐damping oil 阻尼油
damping oil 阻尼油阻尼油 damping period 阻尼周期 damping platform 倾卸台 damping ratio 衰减率 damping ratio 衰减率;阻尼比damping ratio 阻尼比衰减率damping resistance 阻尼阻力阻尼电阻damping resistor 阻尼电阻器damping spring 阻尼弹簧 damping stability 阻尼稳定性damping system 阻尼装置 damping system 阻尼装置减震装置damping time 阻尼时间 damping vibration 阻尼振动damping weight 阻尼重量 damping winding 阻尼绕组damping 润湿阻尼 damping 阻尼 dampness 潮湿 dampness 湿度 dampproof 防潮的 dampproof 防湿的
船舶专业英语
船舶专业英语词汇（按英文字母排序） a faired set of lines 经过光顺处理的一套型线船 a stereo pair of photographs 一对立体投影相片 abaft 朝向船体 abandonment cost 船舶废置成本费用 accommodation 居住（舱室） accommodation ladder 舷梯爱 adjust valve 调节阀 adjustable-pitch 可调螺距式 admiralty 海军部 advance coefficient 进速系数 aerostatic 空气静力学的 aft peak bulkhead 艉尖舱壁 aft peak tank 艉尖舱船 aileron 副鳍 air cushion vehicle 气垫船 air diffuser 空气扩散器K`_\ W s C&@{:H air intake 进气口b ircraft carrier 航空母舰 aircraft carrier 航空母舰 air-driven water pump 气动水泵 airfoil 气翼，翼剖面，机面，方向舵 alignment chock 组装校准用垫楔 aluminum alloy structure 铝合金结构爱我 American Bureau of Shipping 美国船级社 amidships 舯 amphibious 两栖的-- 25 Wan m anchor arm 锚臂- anchor chain 锚链-- 25 Wang anchor crown 锚冠 anchor fluke 锚爪https://www.wendangku.net/doc/dd13195431.html, K/W n n6y B G[7^ anchor mouth 锚唇 anchor recess 锚穴 anchor shackle 锚卸扣 anchor stock 锚杆 angle bar 角钢 angle of attack攻角 angle plate 角钢 angled deck 斜角甲板 anticipated loads encountered at sea 在波浪中遭遇到的预期载荷anti-pitching fins 减纵摇鳍 antiroll fins 减摇鳍
Datasheet中常用英语词汇翻译
Datasheet中常用英语词汇翻译 序号英文术语中文术语 1 backplane 背板 2 Band gap voltage reference 带隙电压参考 3 benchtop supply 工作台电源 4 Block Diagram 方块图 5 Bode Plot 波特图 6 Bootstrap 自举 7 Bottom FET Bottom FET 8 bucket capcitor 桶形电容 9 chassis 机架 10 Combi-sense Combi-sense 11 constant current source 恒流源 12 Core Sataration 铁芯饱和 13 crossover frequency 交*频率 14 current ripple 纹波电流 15 Cycle by Cycle 逐周期 16 cycle skipping 周期跳步 17 Dead Time 死区时间 18 DIE Temperature 核心温度 19 Disable 非使能，无效，禁用，关断 20 dominant pole 主极点 21 Enable 使能，有效，启用 22 ESD Rating ESD额定值
23 Evaluation Board 评估板 24 Exceeding the specifications below may result in permanent damage to the device, or device malfunction. Operation outside of the parameters specified in the Electrical Characteristics section is not implied. 超过下面的规格使用可能引起永久的设备损害或设备故障。建议不要工作在电特性表规定的参数范围以外。 25 Failling edge 下降沿 26 figure of merit 品质因数 27 float charge voltage 浮充电压 28 flyback power stage 反驰式功率级 29 forward voltage drop 前向压降 30 free-running 自由运行 31 Freewheel diode 续流二极管 32 Full load 满负载 33 gate drive 栅极驱动 34 gate drive stage 栅极驱动级 35 gerber plot Gerber 图 36 ground plane 接地层 37 Henry 电感单位：亨利 38 Human Body Model 人体模式 39 Hysteresis 滞回 40 inrush current 涌入电流 41 Inverting 反相 42 jittery 抖动 43 Junction 结点 44 Kelvin connection 开尔文连接
财务管理专业英语 句子及单词翻译
Financial management is 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。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
航运英语汇总
航运英语汇总 货运基本术语 1)FCA (Free Carrier) 货交承运人 (2)FAS (Free Alongside Ship) 装运港船边交货 (3)FOB (Free on Board) 装运港船上交货 (4)CFR (Cost and Freight) 成本加运费 (5)CIF (Cost,Insurance and Freight) 成本、保险费加运费 (6)CPT (Carriage Paid To) 运费付至目的地 (7)CIP (Carriage and Insurance Paid To) 运费、保险费付至目的地 (8)DAF (Delivered At Frontier) 边境交货 (9)DES (Delivered Ex Ship) 目的港船上交货 (10)DEQ (Delivered Ex Quay) 目的港码头交货 (11)DDU (Delivered Duty Unpaid) 未完税交货 (12)DDP (Delivered Duty Paid) 完税后交货 主要船务术语简写： (1)ORC (‘Origin Recevie Charges) 本地收货费用 (2)THC (Terminal Handling Charges) 码头操作费 (3)BAF (Bunker Adjustment Factor) 燃油附加费 (4)CAF (Currency Adjustment Factor) 货币贬值附加费 (5)YAS (Yard Surcharges ) 码头附加费 (6)EPS (Equipment Position Surcharges) 设备位置附加费 (7)DDC (Destination Delivery Charges) 目的港交货费 (8)PSS (Peak Season Sucharges) 旺季附加费 (9)PCS (Port Congestion Surcharge) 港口拥挤附加费 (10)DOC (Document charges) 文件费 (11)O/F (Ocean Freight) 海运费 (12)B/L (Bill of Lading) 海运提单 (13)MB/L(Master Bill of Lading) 船东单 (14)MTD (Multimodal Transport Document) 多式联运单据 (15)L/C (Letter of Credit) 信用证 (16)C/O (Certificate of Origin) 产地证 (17)S/C (Sales Confirmation) 销售确认书(Sales Contract) 销售合同 (18)S/O (Shipping Order) 装货指示书 (19)W/T (Weight Ton) 重量吨（即货物收费以重量计费） (20)M/T (Measurement Ton) 尺码吨（即货物收费以尺码计费） (21)W/M(Weight or Measurement ton) 即以重量吨或者尺码吨中从高收费 (22)CY (Container Yard) 集装箱（货柜）堆场 (23)FCL (Full Container Load) 整箱货 (24)LCL (Less than Container Load) 拼箱货（散货） (25)CFS (Container Freight Station) 集装箱货运站 (26)TEU (Twenty-feet Equivalent Units) 20英尺换算单位（用来计算货柜量的多少） (27)A/W (All Water) 全水路（指由美西中转至东岸或内陆点的货运方式）
船舶英语词汇大全
A A&C.P.=anchors and chains 锚与锚链试验合格 a.a.r.=against all risks 综合险,保全险 AB=anchor bolt 锚栓,系紧螺栓 ab- (前缀)(厘米-克-秒CGS电磁制单位)绝对,电磁 abac 坐标网,列线图 aback 1.向后2.逆帆.3.停船4.使船向后退 abacus 1.顶板,冠板2.算盘3.列线图 abaft在船尾部,在---后面,向船尾;~the beam在船正横以后（的方向） abampere （A）电磁安培（CGS电磁制电流单位，＝10安培＝1毕奥） abandoner 放弃者，弃船者；SHIP~弃船船员, abandonment 1.弃船,放弃.2.(商)委付(将残余保险物权转移给保险人以领取全部赔偿金额)3.放弃货载4.(油)废井 abase 1.落帆.2.降旗 abate 1.减退(指潮或水位),缓和(指风)2.废除,撤消3.减价,还价 abatement 1.减退(指潮或水位),缓和(指风) ,抑制2.作废,撤消3.减价,减税;NOISE ~噪声抑制,消声;~OF TAXES 减税 A-battery 丝极电池,甲电池 ABB=air-blast circuit breaker 空气吹弧断路器 ABB=automatic back bias 自动反馈偏压 abbreviation 缩写,略语,简号2.(数)约分,简化 ABC=automatic bandwidth control 自动带宽控制 ABC=automatic bias compensation 自动偏压补偿 ABC=automatic bias control 自动偏压控制 ABC=automatic binary computer 自动二进制电子计算机,自动二进制电脑 ABC=automatic boiler control 锅炉自动控制 ABC=automatic brightness control 自动亮度控制 ABCC=automatic brightness contrast control 自动亮度对比控制,自动亮度反差调整abcoulomb 电磁库仑(CGS电磁制电荷单位,=10库仑=1毕奥秒) ABCU=automatic bridge control system for unattended engine room (ABS) (美国船级社船级标志)驾驶室遥控无人机舱(注明无人时限) ABD=advance base dock (美)前沿基地浮船坞 abd=aboard 在船上,去船上 ABDC=after bottom dead center 下死点后 abeam 正横(与船的中线面成直角),横向;OBJECT~物标正横;WIND~横风 aberration 1.像差2.光行差3.偏差,反常 abfarad 电磁法拉(CGS电磁制电容单位=10-9法拉) abhenry 电磁亨利(CGS电磁制电感单位=10-9亨利) abide 1.忍受(风浪),坚持顶浪2.等待(其它船)3.(商行船被风浪所阻(海损用词) ability 性能,能力 ability ～of righting(船舶)扶正能力,复原能力;～to deposit weld熔敷焊接能力;～to self-stow自收藏能力(的); ability absorbing～吸收能力;accelerating～加速性能; ability adaptive～自适应能力;adhesive～粘着性;
英语词汇学 术语解释
.' Lexicology the is into linguistics, inquiring a branch of origins and meanings of words. Morphology different their and the : study of morpheme forms. Semantics the study of word meaning. ：Etymology: the study of the origin of words, and of their history and changes in their meaning. Stylistics : the study of the variation in language which is dependent on the situation in which the language is used and also on the effect the writer or speaker wishes to create on the reader or hearer Lexicography : the compiling of dictionaries. Synchronic study one or words at a : the study of word particular point in time. Diachronic study studies which to : an approach lexicology how a word (or words) changes over a period of time.
会计方面专业术语的英文翻译
会计方面专业术语的xx acceptance承兑 account账户 accountant会计员 accounting会计 accounting system会计制度 accounts payable应付账款 accounts receivable应收账款 accumulated profits累积利益 adjusting entry调整记录 adjustment调整 administration expense管理费用 advances预付 advertising expense广告费 agency代理 agent代理人 agreementxx allotments分配数 allowance津贴 amalgamation合并 amortization摊销
amortized cost应摊成本 annuities年金 applied cost已分配成本 applied expense已分配费用 applied manufacturing expense己分配制造费用apportioned charge摊派费用 appreciation涨价 article of association公司章程 assessment课税 assets资产 attorney fee律师费 audit审计 auditor审计员 average平均数 average cost平均成本 bad debt坏账 balance余额 balance sheet资产负债表 bank account银行账户 bank balance银行结存 bank charge银行手续费
bank deposit银行存款 bank discount银行贴现bank draft银行汇票 bank loan银行借款 bank overdraft银行透支bankers acceptance银行承兑bankruptcy破产 bearer持票人 beneficiary受益人 bequest遗产 bill票据 bill of exchange汇票 bill of lading提单 bills discounted贴现票据bills payable应付票据 bills receivable应收票据board of directors董事会bonds债券 bonus红利 book value账面价值bookkeeper簿记员