❶ 请英语高手帮我翻译两个费用的英文说法
压车费 detention charge 停车费 parking charge/fee
❷ 跪求此几段的英文翻译啊！希望有国际会计专业人士来解答，因为有专业词汇啊~
Thank you for reading my resume, I am currently studying, and will graate in 2012. I hope to be able to assume a position at your company after graation. I spend my spare time reading ACCA and Chinese CPA courses, my ACCA has currently passed level 5, and my grade for the 2011 CPA first examination is pending. I believe the combination of your trust and my ability will bring us a joint success! I hope to to be able to contribute to your company!
I am mainly responsible for collective sorting of original and accounting documents. I am familiar with the accounting roles in foreign companies; i have a preliminary understanding of the EPR system, and through sorting documents, I have learnt to analyse and think about jobs according to its purpose.
I was involved in daily accounting, and have experienced an annual audit, as well as a monthly summary of work.
In university, I was the minister of the propaganda propaganda committee of my department and the propaganda officer of my department. I was involved in the learning department of the
student committee, the accountancy discussion group, and JA Volunteers Association's many activities. I was in charge of publicity affairs, and was responsible for publishing the "League in News" weekly student newspaper, as well as collecting primary manuscripts, and concting a track record of media activities. Having also supported a series of events such as "Integral News stand" and "Accounting Culture Week". As a member of the league, I was involved in the organisation of the mass demonstrations on the 60th anniversary of national day, was a former squadron leader, and achieved a second class award in the rehearsal training of cars.
2010/09 -- 2011/09："Chinese enterprise group internal strategic positioning audit" research and innovation projects.
Responsibilities description: Project manager
Project description: In my third year, as project manager, i concted the research and innovation project named " Chinese enterprise group internal strategic positioning audit". The project is still in progress, and has made some research achievements, the outlook is prosperous.
Accounting manual internship 2 | In the holidays, I participated in the school accounting manual internship, and practised the accounting process of average sales firms, and was in a simulation being the sales manager of the sales department, mainly responsible for the taxation of various sales methods, and dealing with costs.
The ACCA is a certificate of qualification from the British Royal Institute of Chartered Accountants. I have studies in various learning institutions, such as: East Asia International, In Bo Cheng Tong, rich knowledge of the joint etc, and then to self-study. I have applied for the examination several times,, and have now passed my ACCA level 5. The ACCA studies have deepened my understanding of international accounting, and my ability to adapt to English accounting work.
❸ 求高高手帮我翻译下会计专业的英文。
Lecture I - Glossary (词汇)
Abusive滥用
Accounting 会计
Accounting Equation会计等式
Accrual Accounting Assumption权责发生制假定
Assets资产
Assumptions假设/假定
Auditing审计学
Board委员会
Bookkeeping簿记
Capital资本
Company/Corporation公司制
Compensation 补贘
Concealing隐瞒
Convicted监禁
Cost Principle成本原则
Cost成本
Creditor 债权人
Drawing提存/提用
Economic Entity Assumption经济主体假定
Embezzlement.盗用公款
Ethic职业道德
Expenses费用
False representations 误导
Financial accounting财务会计
Financial Reporting财务报告
Financial Statements财务报表
Financial vehicles 财务工具
Fraud 诈骗
Full Disclosure全面显露原则
GAAP(General Accepted Accounting Principles) 公认会计原则
Going Concern Assumption企业延续假定
Gross Profit毛利润
Income Recognition principle收入被识别原则
Income受益
Indicted控诉
Inflating使彭胀
International Accounting Standard Board国际会计准则委员会
Investment投资
Investor投资者
Liabilities负债
Managerial /Management accounting/Cost accounting管理会计/成本会计
Matching Principle配比原则
Monetary Unit Assumption货币单位假定
Non Profit Making非谋利
Owner’s Equity业主权益
Partnership合伙人制
Private Accounting企业会计
Professional Body专业组织
Proprietorship独资企业
Public Accounting公共会计
Revenue收入
Tax shelters 避税
Time Period Assumption时间分割假定
Transaction交易
强烈要求加分！
❹ 税务表里的英文翻译，谁知道
initial allowance 创办减免，或称第一年度税收减免
太多了，建议你去买本《立信英汉财会大词典》。自己查吧。
❺ 券商发行的收益凭证用英文如何翻译谢谢
Income securities issued certificate
❻ 哪个好心人能帮忙找一篇英文论文关于“可转换债券”方面的。如果随有翻译成中文的就更加谢谢了了
Convertible bonds depends primarily on the performance of the investment and financing of the operating conditions of the issuing company. Of financiers, the convertible bonds can lead to low-cost financing, equity dilution is relatively weak, to improve the capital structure, flexibility and strong performance; For investors, convertible bonds provide both the safety of the outstanding principal and give access to potential stock earnings growth opportunities. Convertible bonds for the use of effective investment and financing activity, we need to scientifically measured convertible bond performance of the investment and financing, investment and financing in order to avoid errors in decision-making.
First, the performance of convertible bond financing analysis
The issuance of convertible bonds by the financing of the performance of earnings per share to reflect. At the operational effectiveness of certain circumstances, the higher the earnings per share, stock value, the more a more shareholder wealth, the better the performance of financing. Analysis in order to facilitate understanding, the following examples.
Example: the original capital of the company FeiDa 9 000 million, 0.3 yuan per share, the original debt capital of 5 000 million, the annual interest rate of 3%, 33% income tax rate. Refinancing is to be 10 1 0 million yuan investment in new projects, the company decided to issue a face value of 1 000 million, interest rate 1.5% (simple interest), 5-year convertible bonds 100,000, Convertible price of 10 Yuan / shares, the conversion period of six month bonds to the maturity of the bonds after the day ended, and an agreement: If the closing price of shares FeiDa 30 consecutive trading days below the 70% Convertible Price, creditors have the right to hold all or part of convertible bonds to 105% of face value (including the current interest) price to sell the company FeiDa; FeiDa shares if the closing price for 30 trading days the price is higher than 130 percent Convertible, FeiDa companies have the right to 105% of face value (including the current interest) will be the price of the Convertible Bonds have not yet bought back. In addition, if the company is issuing shares FeiDa financing, according to the current stock market price of 8 / 1 125 million shares issued; if the general issue of bond financing, to issue a face value of 1 000 million, the interest rate 3% (simple interest), 5 years 100,000 bonds.
FeiDa company in the investment project under the premise of change, set up new projects of interest to achieve an annual pre-tax profit for the EBIT, the various modes of financing under the earnings per share (EPS) were calculated as follows:
Convertible bonds can be converted before: EPS1 = [(EBIT-10 000 × 1.5%) (1-33%) ÷ 9 000] +0.3;
After Convertible Convertible Bonds: EPS2 = [EBIT (1-33%) +0.3 × 9 000] ÷ (1 000 +9 000) (Note: The number of Convertible = 10 000 ÷ 10 = 1 000 million);
Issue of ordinary shares: EPS3 = [EBIT (1-33%) +0.3 × 9 000] ÷ (1 125 +9 000);
General bond issue: EPS4 = [(EBIT-10 000 × 3%) (1-33%) ÷ 9 000] +0.3.
It is clear that investment in new projects no matter how effective are EPS1> EPS4, EPS2> EPS3, that is, if the failure Convertible convertible bonds and convertible bond financing is always better than the performance of bond financing; Convertible convertible bonds, if successful, Convertible bond financing is always superior to the performance of common stock financing.
Order EPS1 = EPS3, the mode of financing can be obtained in two of the non-points: EBIT1 =
-2 680 (million).
Order EPS2 = EPS4, the mode of financing can be obtained in two of the non-points: EBIT2 =- 1 030 (million).
(1) When the return on investment in new projects is very poor, that is, at EBIT <-2 680 million cases, because of new projects FeiDa cause of the decline in the overall effectiveness of the company, stock prices down not up, Convertible bound to fail, then there is EPS3> EPS1> EPS4, convertible bond financing at this time is better than the performance of bond financing in general worse than the common stock financing.
(2) when the new investment projects in poor, that is, although EBIT at more than -2 680 million, but still not enough to promote the exercise of creditors to the case of equity, then there is EPS1> EPS3, EPS1> EPS4, at this time Convertible bond financing is better than the performance of common stock financing and bond financing in general, is the best option.
(3) When the new project a very good investment returns, that is, companies in the Mainland share prices have risen, and the exercise of incentive to creditors to the case of equity, EBIT necessarily much higher than -1 030 million, while there is EPS4> EPS2> EPS3 at this time could be better than the performance of convertible debt financing to facilitate the financing of ordinary shares in the general bond financing bad.
The above analysis results show that the interests of the shareholders, in most cases, the use of convertible bond financing are favorable, the main reasons are:
1. Low-cost financing. Convertible bond interest rates below the general rate bonds and tax credits have the effect. If the Convertible failure, which is equivalent to the company issued bonds with lower interest rates. Of course, the convertible bond financing, low-cost advantage will graally disappear as the Convertible, but compared with the direct offering financing, or saving some of the costs of pre-Convertible.
2. Diluted share capital of the relatively weak role. Diluted share capital of the new shareholders equity refers to the old shareholders equity dilution resulting from the specific performance of the non-operating earnings per share decline, stock prices fell. Although graally Convertible convertible bonds, the equity dilution effect will graally, but the dilution effect has lagged behind, offering direct financing to avoid the rapid expansion of equity shares arising problem down. In addition, higher prices because of Convertible financing a lot of issued shares, the total amount of financing certain circumstances, the Convertible is less than the number of shares the number of direct, to some extent, reced equity dilution effect.
3. To improve the capital structure. The use of bond financing, is bound to improve the company balance sheet, increased financial risk. General Notes to this effect until the maturity of the bonds to repay, and convertible bonds of this effect in most cases are temporary, with the exercise-to-equity swap, the original principal amount of the debt into a permanent capital inputs at the same time rece the liabilities increased by the interests of capital, financial risks decline, the company's capital structure improved.
4. Flexibility. The adoption of common stock and common bond financing, in the scale of financing, financing companies on the issue of time and financial requirements, such as on the law have more stringent controls, such as the previous fund-raising time of less than a year, continue to use these financing methods will be limited. At this point the use of convertible bond financing to avoid the law. In addition, the form of convertible bonds a variety of distribution companies in accordance with the needs of investors and companies choose their own different way of convertible bond financing.
Two, convertible bond investment performance analysis
Convertible bonds of investment performance can be reflected through the investment income. Investment units in the operational effectiveness of the circumstances must, at the same time to obtain higher return on investment, better investment performance. FeiDa is to invest in the above analysis shows the company as an example. To simplify the analysis process, ignores the impact of personal income tax, and assuming that investors in the Convertible Notes after the expiration of the period to the transfer of ownership does not.
1. When issued in good company when the share prices will rise even more than the price Convertible, Convertible are favorable at this time, investors will transfer some or all of the exercise of options. Must be noted that the investors receive shares of Convertible is not the same as premium income when the stock market in the Convertible Convertible prices and bad, because after the Convertible bring the equity share capital increase will lead to dilution effects of stock price declines, thereby share premium will offset some of the proceeds.
Example bid on, set the price for the Convertible at P0, all Convertible Notes may convert the price after the P1, based on the principle of no-arbitrage equilibrium, there is: P1 = (9 000P0 +1 000 × 10) ÷ (9 000 +1 000) = 1 +0.9 P0.
The assumption that investors in convertible bonds before maturity Convertible, then:
A 5-year convertible bonds amounted to earnings: R1 = 1 000 × 1.5% × 5 + (1 +0.9 P0-10) × (1 000 ÷ 10); a general 5-year revenue bond amount: R2 = 1 000 × 3% × 5 = 150 (million).
So that R1 = R2, can be obtained for receipts of non-point: P0 = 10.83 (RMB / share). It is clear that only in the stock market value of more than 10.83 yuan / exercise-to-equity shares, convertible bonds before the investment performance is superior to the general bond investments. If bond investors select a certain time before the expiration of the Convertible, analysis of its investment performance, the need to consider the dividend increase and loss of revenue bonds the difference between the interest income. Therefore, this case of convertible bonds are usually poor investment performance of investment in common stock.
2. When the issue of poor business, the company's share price changes can be difficult to break through the conversion of the Convertible Bond Price, Convertible usually ended in failure, but basically the principal and interest of bonds or guaranteed. If there fell back to the agreed conditions of sale, investors usually buy back the right to exercise.
Example for on, at the first n-based investors to sell in the exercise of the right, then:
N 1 convertible bonds amounted to years of income: R3 = 1 000 × [5% +1.5% × (n-1)]; a general revenue bond amount n years: R4 = 1 000 × 3% × n.
So that R3 = R4, non-point gains obtained: n = 2.33 (year). In other words, if the conditions to the sale of time shorter than 233 years, the convertible bond investment performance is superior to the general bond investment; if the conditions to the sale of time longer than 2.33 years, or even has not been the emergence of the exercise should not Back to the sale of rights, convertible bonds may be poor investment performance bonds in general. Therefore, this case of convertible bond investment performance is usually better than the common stock investment.
3. When the deterioration of operating conditions of the issuing company, which e to insolvency and bankruptcy, the company's shareholder value is zero, to lose everything invested. At this point, the principal amount of convertible bonds and bonds in general, can only get partial reimbursement, and other living in order to repay the secured creditor's rights after the mortgage, bankruptcy pre-interest income is also lower than the general bond. Therefore, this case of convertible bond investment performance is superior to common stock investments in bad bond investments in general.
This shows that investors select the following principles should be based on convertible bonds: ① issued the company's operating performance despite a certain degree of volatility, but more optimistic about the prospects. Such as the issuance of the company's operating performance has been increasing steadily, should be directly invested in stocks; such as the operation of the issuing company are pessimistic about the prospects, should invest in bonds in general. ② convertible bond interest rates and bond interest rates in general should not differ too much, otherwise, too much loss of interest income to pay the high cost of the options. ③ with the terms of a premium to the sale, when the company's share price fell a serious issue, they can rece the loss of investors. ④ the issuing company a higher credit rating, at least "Baa" level and above, because the safety of convertible bonds is lower than the level of protection secured mortgage debt.
❼ 股票（corporate bonds）的收益比长期国债（gilts）高 英文翻译
In terms of earnings, stocks is better than long-term government bonds
❽ 按月等额本息还款法用英语怎么说
equal installment payment
❾ 求基金对帐单上的术语的英文翻译
Holders of the Fund's information 持有基金信息
Fund code 基金代码
Vendors 销售商
Charges 收费方式
Dividends way 分红方式
Fund share holders 持有基金份额
Reconciliations Japanese market value of the Fund 对帐日基金市值
Fund transaction information 基金交易信息
The date of application 申请日期
Fund Name 基金名称
The types of transactions 交易类型
Dealers 交易机构
Net transactions 交易净值
Turnover 成交金额
Share transactions 成交份额
Interest 利息
❿ 拍卖时说的“1万元1次，1万元2次，1万元3次，成交“，用地道的英文怎么翻译 求高手指点
ten thound once, ten thound twice, ten thound final, deal!