翻译成英文

1. 翻译成英文

90's, some economists began to use the positive accounting research methods and theories to explain and predict accounting. At the same time the birth of the "Positive Accounting Theory," This new knowledge of accounting theory, help us to explain and predict the phenomenon of accounting and accounting Practice. 
First of all, we understand the positive accounting theory and the theory of traditional accounting differences, it will be positive for accounting and accounting norms of the multi-angle comparisons. Empirical accounting and accounting norms of the fundamental difference is that the proposition put forward by the researchers can use Empirical research methods, namely, whether the study can be large enough random sample of observations, in the past not the future of evidence might be able to. normative theory of how the accounting practices in particular, on the contrary, positive accounting theory is used to observe the project , and then try to predict accounting practice that have occurred will be used for those specific circumstances. 
Positive accounting theory in the 60's in the accounting literature, the early development of Positive Accounting Efficient Market Hypothesis (EMH) and the Capital Asset Pricing Model (CAPM) the impact. As the main representative of Positive Accounting, Watts and Zimmerman (Watts and Zimmerman) will be referred to as Positive Accounting "to economics based on empirical theories and methods." At the same time, the 70-year-agent theory has been the promotion of capital markets, accounting for the empirical development of a stronger impact. Deputy theory of the use of accounting information, to encourage the company's management to maximize economic profits. agent theory (agency cost) was originally proposed by Jensen (Jensen) and Meckling (Meckling) made in 1976. This theory was later developed into a theory of contract costs (contracting costtheory). Agency theory in the existence of the three costs, Monitoring costs, Bonding costs, Residual loss. 
Positive Accounting in theory, put forward three basic assumptions, The bonus plan hypothesis (or managemem compensation hypothesis), The debt hypothesis (or debt / equity hypothesis), The political cost hypothesis. Positive Accounting theory three assumptions, but managers will still be randomly selected to make a decision. 
Positive Accounting Theory in the two main views have been adopted, a view that the "efficiency view", the contract prior to the implementation of clear ideas or point of view in order to avoid the cost of additional spending. Another view, the opportunistic attempt to explain and predict the perspective of opportunistic behavior. 
Despite the many advantages of the accounting evidence, but research methods can not be a one-sided understanding of, and should be objective, dialectical understanding, and science, cautious attitude. Empirical research methods with the same norms of research methods, there are certain limitations.
不会翻译。。。
我还是有用google的。。。

2. Tax Shield 是什么意思？？

同学你好，很高兴为您解答！
　　Tax Shield的翻译是税盾，您所说的这个词语，是属于CMA核心词汇的一个，这个词的意义如下：利用应课税收入的免税额减低税款。

　　希望高顿网校的回答能帮助您解决问题，更多财会问题欢迎提交给高顿企业知道。
　　
高顿祝您生活愉快！

3. Agency Cost of Debt和Agency Cost of Equity? 简答题 急

债务代理成本 和  代理成本的权益

4. 什么是book rate of return阿？

账面报酬率。

以下是常用的财务管理中英对照：
sole propsietorship 独资企业 

partnership 合伙企业 

corporate finance 公司财务 

corporate 公司 

closely held 私下公司 

public company 公众公司 

Goldman Sachs 高盛银行 

pension fund 养老基金 

insurance company 保险公司 

board of director 董事会 

separation of ownership and management 所有权与管理权的分离 

limited liability 有限责任 

articles of incorporation 公司章程 

real asset 实物资产 

financial asset 金融资产 

security 证券 

financial market 金融市场 

capital market 资本市场 

money market 货币市场 

investment decision 投资决策 

capital budgeting decision 资本预算决策 

financing decision 融资决策 

financial manager 财务经理 

treasurer 司库 

controller 总会计师 

CFO 首席财务官 

principal-agent problem 委托代理问题 

principal 委托人 

agent 代理人 

agency cost 代理成本 

information asymmetry 信息不对称 

signal 信号 

efficient markets hypothesis 有效市场假说 

present value 现值 

discount factor 贴现因子 

rate of return 收益率 

discount rate 贴现率 

hurdle rate 门坎比率 

opportunity cost of capital 资本机会成本 

net present value 净现值 

cash outflow 现金支出 

net present value rule 净现值法则 

rate-of-return rule 收益率法则 

profit maximization 利润最大化 

doing well 经营盈利 

doing good 经营造益

collateral 抵押品 

warrant 认股权证 

convertible bond 可转换债券 

primary issue 一级发行 

prinary market 一级市场 

secondary tansaction 二级交易 

secondary market 二级市场 

over-the-counter (OTC) 场外交易 

financial intermediary 金融中介 

zero-stage 启动阶段 

business plan 创业计划书 

first-stage financing 第一阶段融资 

after-the-money valuation 注资后的价值 

paper gain 账面利润 

mezzanine financing 引渡融资 

angel investor 天使投资者 

venture capital fund 创业投资基金 

limited private partnership 有限合伙企业 

general partner 普通合伙人 

limited partner 有限合伙人 

small-business investment companies （SBIC） 小企业投资公司 

initial public offering (IPO) 首次公开发行 

primary offering 首次发行 

secondary offering 二次发行 

underwriter 承销商 

syndicate of underwriter 承销辛迪加 

registration statement 注册说明书 

prospectus 招股说明书 

road show 路演 

greenshoe option 绿鞋期权 

spread 差价 

offering price 发售价格 

underpricing 抑价 

winner’s curse 成功者灾难 

bookbuilding 标书登记 

fixed price offer 定价发售 

auction 拍卖 

discrimination auction 差价拍卖 

uniform-price auction 一价拍卖 

general cash offer 一般现款发行 

right issue 附权发行 

shelf registration 上架注册

prior approval 事前许可 

bought deal 买方交易 

seasoned issue 新增发行 

knowledgeable invertor 成熟的投资者 

qualified institutional buyer 有资格的机构买者 

record date 登记日 

with dividend 附有红利 

cum dividend 附息 

ex dividend 除息 

legal capital 法定资本 

regular cash dividend 正常现金红利 

extra 额外的  

special dividend 特别红利 

stock dividend 股票红利 

automatic dividend reinvestment plans (DRIP) 红利自动转投计划 

transfer of value 价值转移 

capital structure 资本结构 

MM’s proposition MM定理 

weighted-average cost of capital (WACC) 加权平均资本成本 

margin debt 保证金借款 

floating-rate note 浮动利率票据 

money-market fund 货币市场基金 

interest-rate ceiling 利率上限 

trade-off theory 权衡理论 

right to default 违约权 

leverage buy-out (LBO) 杠杆收购 

asymmetric information 信息不对称 

financial slack 银根宽松 

cost of debt 负债成本 

cost of equity 权益成本 

terminal value 清算价值 

cash flow to equity 权益现金流 

rebalancing 重整 

project financing 项目融资 

adjusted cost of capital 调整资本成本 

equivalent loan 等值贷款 

offsetting transaction 反向交易 

depreciable basis 折旧基数 

adjusted present value (APV) 调整现值 

call option 看涨期权 

exercise price 执行价格 

strike price 敲定价格 

exercise date 到期日 

European call 欧式看涨期权 

American call 美式看涨期权 

position diagram 头寸图 

put option 看跌期权

Salomon Brothers 所罗门兄弟公司 

term stucture of interest rate 利率期限结构 

annuity 年金 

perpetuity 永久年金 

annuity factor 年金因子 

annuity due 即期年金 

future value 终值 

conmpound interest 复利 

simple interest 单利 

continuously compounded rate 连续复利率 

Consumer Price Index (CPI) 消费物价指数 

current dollar 当期货币 

nominal dollar 名义货币 

constant dollar 不变货币 

real dollar 实际货币 

real rate of return 实际收益率 

inflation rate 通货膨胀率 

principal 本金 

deflation 滞胀 

yield to maturity 到期收益率 

market capitalization rate 市场资本化率 

dividend yield 红利收益率 

cost of equity capital 权益资本成本 

payout ratio 红利发放率 

earnings per share (EPS) 每股收益 

return on equity (ROE) 权益收益率 

discount cash flow 贴现现金流 

growth stock 成长股 

income stock 绩优股 

present value of growth opportunity (PVGO) 成长机会的现值 

price-earnings ratio (P/E) 市盈率 

free cash flow (FCF) 自由现金流量 

book rate of return 账面收益率 

capital investment 资本投资 

operating expense 经营费用 

payback period 回收期 

discounted-payback rule 贴现回收期法则 

discounted-cash-flow rate of return 贴现现金流量的收益率 

internal rate of return (IRR) 内部收益率 

lending 贷出 

borrowing 借入 
profitability measure 盈利指标 

standard of pfofitability 赢利标准 

modified internal rate of return 修正内部收益率 

mutually exclusive projects 互相排斥的项目 

capital rationing 资本约束 

profitability index 盈利指标 

soft rationing 软约束

hard rationing 硬约束 

incremental payoff 增量收入 

net working capital 净营运资本 

sunk cost 沉没成本 

sunk-cost fallacy 沉没成本悖论 

overhead cost 间接费用 

salvage value 残值 

straight-line depreciation 直线法折旧 

Internal Revenue Service 国内税收署 

tax shield 税盾 

accelerated cost recovery system 加速成本回收折旧法 

alternative minimum tax 另类最低税 

tax preference 税收优惠 

accelerated depreciation 加速折旧 

project analysis 项目分析 

equivalent annual cash flow 等价年度现金流 

marginal investment 边际投资 

default risk 违约风险 

risk premium 风险溢酬 

standard error 标准误差 

standard deviation 标准差 

market portfolio 市场组合 

market returm (rm) 市场收益率 

variance 方差 

the loss of a dgree of freedom 自由度损失 

Delphic 德尔菲 

unique risk 独特风险 

unsystematic risk 非系统风险 

residual risk 剩余风险 

specific risk 特定风险 

diversifiable risk 可分散风险 

market risk 市场风险 

systematic risk 系统风险 

undiversifiable risk 不可分散风险 

convariance 协方差 

well-diversified 有效分散 

value additivity 价值可加性 

efficient portfolio 有效投资组合 

quadratic programming 二次规划 

best efficient portfolio 最佳有效投资组合 

capital asset pricing model (CAPM) 资本资产定价模型 

separation theorem 分离定理 

security market line 证券市场线 

market capitalization 市场资本总额 

small-cap stocks 小盘股 

book-to-market ration 账面-市值比 

data mining 数据挖掘 

data snooping 数据侦察 

consumption beta 消费贝塔 

consumption CAPM 消费型资本资产定价模型 

risk aversion 风险厌恶 

arbitrage pricing theory 套利定价理论 

sensitivity of each stock to these factors 每种股票对这些因素的敏感度 

three-factor model 三因素模型

company cost of capital 公司资本成本 

industry beta 行业贝塔 

firm value 公司价值 

debt value 负债价值 

asset value 资产价值 

blue-chip firm 蓝筹股 

financial leverage 财务杠杆 

gearing 举债经营 

financial risk 财务风险 

unlever 消除杠杆 

relative market values of debt (E/V) 负债的相对市场价值 

taxable income 应税利润 

after-tax cost 税后成本 
marginal corporate tax rate 公司边际税率 

after-tax weighted-average cost of capital 税后加权平均资本成本 

cyclicality 周期性 

cyclical firms 周期性公司 

operating leverage 经营杠杆 

revenue 收入 

fixed costs 固定成本 

variable costs 可变成本 

rate of output 产出率 

certainty equivalent 确定性等价值 

certainty-equivalent cash flow 确定性等价现金流 

risk-adjusted discount rate 风险相应贴现率 

underlying variables 基础变量 

sample 抽样 

real option 实物期权 

decision tree 决策树 

timing qption 安排期权 

production option 生产性期权 

option to bail out 清算选择权 

economic rent 经济租金 

future market 期货市场 

capital budget 资本预算 

strategic planning 战略规划 

appropriation request 拨款申请 

postaudit 事后审计 

stock options 股票期权 

private benefit 私下利益 

perks 特权享受 

perquisite 特权享受 

overinvestment 过度投资 

generally accepted accounting principle (GAAP) 公认会计原则 

qualified doption 保留意见 

delegated 委托 

economic value added (EVA) 经济附加值 

trade loading 贸易超载 

economic depreciation 经济折旧 

national income and product accounts 国民收入与产出账户 

cap 上限合约 

strip 本息剥离债券 

swap 互换 
bookrunner 股份登记员 

efficient capital market 有效资本市场 

random walk 随机游走 

positive drift 正漂移 

autocorelation coefficient 自相关系数 

weak form of efficiency 弱有效性 

semistrong form of efficiency 半强有效性 

strong form of efficiency 强有效性 

market model  市场模型 

acquiring firm 兼并公司 

acquired firm 被兼并公司

superior profit 超常利润 

overreaction 反应过度 

underreaction 反应不足 

index arbitrageur 指数套利者 

portfolio insurance scheme 证券组合保险策略 

superior rates of return 超常收益 

exchange-rate policy 汇率政策 

application date 申购日 

long-term asset 长期资产 

retained earnings 留存收益 

financial deficit 资金缺口 

internal fund 内部资金 

debt policy 负债政策 

dividend policy 红利政策 

long-term financing 长期融资 

total capitalization 资本总额 

reserve 准备金 

issued and outsanding 已发行流通股份 

issued but not outsanding 已发行未流通股份 

authorized share capital 法定股本总额 

financial institution 金融机构 

cash-flow right 现金流要求权 

control right 控制劝 

dominant stockholder 控股股东 

majority voting system 多数投票制 

cumulative voting 累计投票制 

supermajority 绝对多数制 

proxy contest 投票代理权角逐 

minority stockholder 小股东 

reverse stock split 逆股票拆细 

master limited partnership 业主有限责任合伙企业 

real estate investment trust (REIT)  房地产信托投资基金 

preferred stock 优先股 

cumulative preferred stock 红利累积优先股 

line of credit 授信额度 

fixed-rate 固定利率 

floating-rate 浮动利率 

coupon 息票 

London Interbank Offered Rate (LIBOR) 伦敦银行间拆借利率 

eurobond 欧洲债券 

eurocurrency 欧洲货币 
euro 欧元 

senior 优级 

junior 次级 

subordinated 从属 

secured 有担保的

collateral 抵押品 

warrant 认股权证 
convertible bond 可转换债券 

primary issue 一级发行 

prinary market 一级市场 

secondary tansaction 二级交易 

secondary market 二级市场 

over-the-counter (OTC) 场外交易 

financial intermediary 金融中介 

zero-stage 启动阶段 

business plan 创业计划书 

first-stage financing 第一阶段融资 

after-the-money valuation 注资后的价值 

paper gain 账面利润 

mezzanine financing 引渡融资 

angel investor 天使投资者 

venture capital fund 创业投资基金 

limited private partnership 有限合伙企业 

general partner 普通合伙人 

limited partner 有限合伙人 

small-business investment companies （SBIC） 小企业投资公司 

initial public offering (IPO) 首次公开发行 

primary offering 首次发行 

secondary offering 二次发行 

underwriter 承销商 

syndicate of underwriter 承销辛迪加 

registration statement 注册说明书 

prospectus 招股说明书 

road show 路演 

greenshoe option 绿鞋期权 

spread 差价 

offering price 发售价格 

underpricing 抑价 

winner’s curse 成功者灾难 

bookbuilding 标书登记 

fixed price offer 定价发售 

auction 拍卖 

discrimination auction 差价拍卖 

uniform-price auction 一价拍卖 

general cash offer 一般现款发行 

right issue 附权发行 

shelf registration 上架注册

prior approval 事前许可 

bought deal 买方交易 

seasoned issue 新增发行 

knowledgeable invertor 成熟的投资者 

qualified institutional buyer 有资格的机构买者 

record date 登记日 

with dividend 附有红利 

cum dividend 附息 

ex dividend 除息 

legal capital 法定资本 

regular cash dividend 正常现金红利 

extra 额外的  

special dividend 特别红利 

stock dividend 股票红利 

automatic dividend reinvestment plans (DRIP) 红利自动转投计划 

transfer of value 价值转移 

capital structure 资本结构 

MM’s proposition MM定理 

weighted-average cost of capital (WACC) 加权平均资本成本 

margin debt 保证金借款 

floating-rate note 浮动利率票据 

money-market fund 货币市场基金 

interest-rate ceiling 利率上限 

trade-off theory 权衡理论 

right to default 违约权 

leverage buy-out (LBO) 杠杆收购 

asymmetric information 信息不对称 

financial slack 银根宽松 

cost of debt 负债成本 

cost of equity 权益成本 

terminal value 清算价值 

cash flow to equity 权益现金流 

rebalancing 重整 

project financing 项目融资 

adjusted cost of capital 调整资本成本 

equivalent loan 等值贷款 

offsetting transaction 反向交易 

depreciable basis 折旧基数 

adjusted present value (APV) 调整现值 

call option 看涨期权 
exercise price 执行价格 

strike price 敲定价格 

exercise date 到期日 

European call 欧式看涨期权 

American call 美式看涨期权 

position diagram 头寸图 

put option 看跌期权

5. Rivière A L，Kislin P． The management of strategic information within a complex and multi-ma

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6. 哪位高手可以提供我金融会计等方面的英文专业词汇啊？不胜感激！！！

A (1)ABC 作业基础成本计算 
  A (2)absorbed overhead 已吸收制造费用
  A (3)absorption costing 吸收成本计算
  A (4)account 账户,报表 
  A (5)accounting postulate 会计假设 
  A (6)accounting series release 会计公告文件 
  A (7)accounting valuation 会计计价 
  A (8)account sale 承销清单
  A (9)accountability concept 经营责任概念 
  A (10)accountancy 会计职业 
  A (11)accountant 会计师 
  A (12)accounting 会计 
  A (13)agency cost 代理成本 
  A (14)accounting bases 会计基础 
  A (15)accounting manual 会计手册 
  A (16)accounting period 会计期间 
  A (17)accounting policies 会计方针 
  A (18)accounting rate of return 会计报酬率 
  A (19)accounting reference date 会计参照日 
  A (20)accounting reference period 会计参照期间 
  A (21)accrual concept 应计概念 
  A (22)accrual expenses 应计费用 
  A (23)acid test ration 速动比率(酸性测试比率) 
  A (24)acquisition 购置 
  A (25)acquisition accounting 收购会计 
  A (26)activity based accounting 作业基础成本计算 
  A (27)adjusting events 调整事项 
  A (28)administrative expenses 行政管理费 
  A (29)advice note 发货通知 
  A (30)amortization 摊销 
  A (31)analytical review 分析性检查 
  A (32)annual equivalent cost 年度等量成本法 
  A (33)annual report and accounts 年度报告和报表 
  A (34)appraisal cost 检验成本 
  A (35)appropriation account 盈余分配账户 
  A (36)articles of association 公司章程细则 
  A (37)assets 资产 
  A (38)assets cover 资产保障 
  A (39)asset value per share 每股资产价值 
  A (40)associated company 联营公司 
  A (41)attainable standard 可达标准 
  A (42)attributable profit 可归属利润 
  A (43)audit 审计 
  A (44)audit report 审计报告 
  A (45)auditing standards 审计准则 
  A (46)authorized share capital 额定股本 
  A (47)available hours 可用小时 
  A (48)avoidable costs 可避免成本
  B (49)back-to-back loan 易币贷款 
  B (50)backflush accounting 倒退成本计算 
  B (51)bad debts 坏帐 
  B (52)bad debts ratio 坏帐比率 
  B (53)bank charges 银行手续费 
  B (54)bank overdraft 银行透支 
  B (55)bank reconciliation 银行存款调节表 
  B (56)bank statement 银行对账单 
  B (57)bankruptcy 破产 
  B (58)basis of apportionment 分摊基础 
  B (59)batch 批量 
  B (60)batch costing 分批成本计算 
  B (61)beta factor B(市场)风险因素 
  B (62)bill 账单 
  B (63)bill of exchange 汇票 
  B (64)bill of landing 提单 
  B (65)bill of materials 用料预计单 
  B (66)bill payable 应付票据 
  B (67)bill receivable 应收票据 
  B (68)bin card 存货记录卡 
由于百度限制，这里仅能展示一点词汇，请你链接下面的网址，里面从A-Z的所有词汇都有，很全面。希望能对你有用。

7. 好心人帮我翻译下吧 谢谢了

虽然Opler起点。(1999)找到支持的证据都权衡模型与融资的层次结构模型,他们承认”,就需要做更多的工作来解释企业举办额外现金的出现”。人们常认为大公司的款项的管理者利益服务费用的股东。根据自由现金流的解释,杰森(1986)、经理,而储备现金,比他们个人的良好状态向股东分配额外现金的形式的股息或股票回购。·梅尔斯和拉詹(1998)表明,管理人员可以更容易消耗的私人利益自己公司的流动资产超过了它的固定资产。此外,哈福德(1999)发现,公司有额外现金收购更多地投资于价值破坏。代理成本动机为款项也被证实,由Dittmar孙俐。(2003),有确凿的证据显示的糟糕的国家管理的壕沟在公司股东保护:糟糕的国家保护股东权利容纳两倍的国家里,现金为公司股东权利会得到很好的保护。通过进一步的有关论文Pinkowitz孙俐。(2003)和Kalcheva和林家(2004)支持他们的结果。在控制了经济的发展,Pinkowitz孙俐。(2003)表明,公司股东保护在糟糕的国家举办高水平的现金,1美元的现金,在这些国家的价值大大低于国家通过良好的股东的保护。同样地,Kalcheva和林家(2004)发现外部股东申请折扣来公司估值相结合的股东权利保护的贫穷和高的现金股利发放控股或没有作用较弱,特别是在国家股东的权利。Kusnadi(2005)为大公司还记录了新加坡证券交易所上市公司股东权利与贫穷,有较高的现金余额(有负面的小鬼

8. agency commission是什么意思

agency commission
代理佣金
双语对照
词典结果：
agency commission[英][ˈeidʒənsi kəˈmiʃən][美][ˈedʒənsi kəˈmɪʃən]
[经] 代理手续费; 

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