金融英语翻译.doc

1、 The balance sheet is divided into two parts that, based on the equation : assets=liabilities + owner s’ equity. A balance sheet represents a specific period of time (usually one day) and is monly calculated on the last day pany ’s fiscal year, Dec31. Three types of assets are included in the balance sheet : current assets , fixed assets and intangible assets. On the other side of the balance sheet are the liabilities . These are the financial obligations pany owes to outside clients . Owner ’s equity is the initial amount of money invested into a business. 根据资产= 负债+ 所有者权益这个等式, 资产负债表被分成了两个部分。资产负债表代表了一段特定时间(通常是一天) ,它通常是在一个公司财政年度的最后一天,即 12月 31 日被核算出来的。资产负债表包含了 3种资产,流动资产、固定资产和无形资产。在资产负债表的另一边是负债, 这是一个公司欠外面顾客的金融债务。而所有者权益是投入公司最初的那笔钱。 2、 When we look ata balance sheet from year to year ,we can detect the growth potential and value of pany .It shows us how profits are used to finance pany ’s operations , and if pany has enough cash for growth .Among other things , it also reveals if inventory levels are stagnant or active , if debt is being paid and finally , what the cash value would be to shareholders in the case of bankruptcy , which is basically the value of current assets as they can easily be converted into cash. 当我们看每个年度的资产负债表时,