高盛财经词典-英汉对照

高盛财经词典—英汉对照A1.accounting(会计)Theprocessofrecording,summarizing,andanalyzingfinancialtransactionsinordertopreparefinancialstatementsandreports.会计是记录、汇总和分析财务交易的过程，以便编制财务报表和报告。2.asset(资产)Anythingthathasavalueandisownedbyanindividual,company,ororganization.任何具有价值并由个人、公司或组织拥有的物品。3.audit(审计)Anindependentexaminationandverificationofanorganization’sfinancialrecordsandstatementsbyaqualifiedpersonorfirm.由合格的个人或公司对组织的财务记录和报表进行独立检查和核实。B1.balancesheet(资产负债表)Afinancialstatementthatshowsacompany’sassets,liabilities,andshareholders’equityataspecificpointintime.资产负债表是一份显示公司在特定时间点的资产、负债和股东权益的财务报表。2.bearmarket(熊市)Amarketconditioninwhichpricesofsecuritiesarefallingorexpectedtofall,oftencharacterizedbywidespreadpessimismandselling.指证券价格下跌或预计下跌的市场状况，通常以广泛的悲观情绪和抛售行为为特征。3.bullmarket(牛市)Amarketconditioninwhichpricesofsecuritiesarerisingorexpectedtorise,oftencharacterizedbyoptimismandbuying.指证券价格上涨或预计上涨的市场状况，通常以乐观情绪和购买行为为特征。C1.cashflow(现金流量)Themovementofcashintoandoutofabusinessorinvestment,includingreceiptsfromsalesandpaymentsforexpenses.现金流量是指现金进入和流出企业或投资的过程，包括销售收入和支付费用。2.costofcapital(资本成本)Thecostoffinancingaprojectorinvestment,includingboththecostofdebtandthecostofequity.资本成本是指筹资项目或投资的成本，包括债务成本和权益成本。3.creditrating(信用评级)Anassessmentofthecreditworthinessofaborrowerorissuerofdebtsecurities,basedontheirfinancialhistoryandabilitytorepaydebts.根据借款人或债券发行人的财务历史和偿还债务的能力，对其信用worthiness进行评估。D1.debt(债务)Anamountofmoneyowedbyaborrowertoalenderorcreditor,oftenwithanagreementtorepaytheprincipalplusinterestoveraspecifiedperiodoftime.债务是借款人欠债人或债权人的一笔钱，通常有一项协议，约定在特定的一段时间内偿还本金和利息。2.depreciation(折旧)Thedecreaseinvalueofanassetovertime,typicallyduetowearandtear,obsolescence,orotherfactors.资产随时间的减值，通常是由于磨损、过时或其他因素引起的。3.diversification(分散投资)Thestrategyofspreadinginvestmentsacrossdifferentassetclassesorsectorsinordertoreducerisk.将投资分散在不同的资产类别或行业中以降低风险的策略。E1.earningspershare(每股收益)Afinancialmeasurecalculatedbydividingacompany’snetincomebythenumberofoutstandingsharesofitscommonstock.每股收益是通过将公司的净利润除以其普通股的流通股数来计算的财务指标。2.equity(股权)Theownershipinterestinacompany,representedbysharesofstock.股权是公司的所有权利益，由股票代表。3.exchangerate(汇率)Thevalueofonecurrencyintermsofanothercurrency,usedtofacilitatetheconversionofonecurrencytoanotherfortradingorinvestmentpurposes.一种货币相对于另一种货币的价值，用于促进货币在交易或投资目的中的相互兑换。此为高盛财经词典中的一部分，包含了一些常用的词汇及其英