Can i pay for cash和can i pay in cash 一样的吗

1. Can i pay for cash和can i pay in cash 一样的吗

Can I pay for cash和can I pay in cash 不一样。
正确的是： Can I pay in cash ?
                  我可以用现金付款吗？
分析：
pay for 为……付款
如：
1. I paid ten yuan for the book yesterday .
   昨天我花十块钱买这本书。
2.I can't pay for the books now. 
  这些书我现在不能付款。 
3 .Must I pay for my cancel? 
    我需要为我的取消付款吗? 
拓展（表示“花费”的词还有）：
人+spend ... on sth / (in )doing sth  某人花费……做某事
某物+cost sb +金钱  某物花费某人多少钱。
It takes sb some time to do sth .花费某人多长时间做某事
如：
1). He spent ten yuan on the book.
    =He spent ten yuan (in )buying the book.
    = He paid ten yuan for the book.
    他花了十元钱买这本书。
2). It took him half an hour to do his homework .
     = He spent half an hour doing his homework.
     他花了半小时做作业。

2. 宣告、支付股息对公司资产负债表的影响 要求用英语作答

　　Dividends
　　The Board of Directors must authorize all dividends. A dividend may distribute cash, assets, or the corporation's own stock to its stockholders. Distribution of assets, also called property dividends, will not be discussed here. Before authorizing a dividend, a company must have sufficient retained earnings and cash (cash dividend) or sufficient authorized stock (stock dividend). Three dates are relevant when accounting for dividends:
　　Date of declaration.
　　Date of record.
　　Date of payment or distribution.
　　The date of declaration is the date the Board of Directors formally authorizes for the payment of a cash dividend or issuance of shares of stock. This date establishes the liability of the company. On this date, the value of the dividend to be paid or distributed is deducted from retained earnings. The date of record does not require a formal accounting entry. It establishes who will receive the dividend. The date of payment or distribution is when the dividend is given to the stockholders of record.
　　If a company has both preferred and common stockholders, the preferred stockholders receive a preference if any dividend is declared. Having the preference does not guarantee preferred stockholders a dividend, it just puts them first in line if a dividend is paid. Preferred stock usually specifies a dividend percentage or a flat dollar amount. For example, preferred stock with a $100 par value has a 5% or $5 dividend rate. Five percent is the $5 dividend divided by the $100 par value. This means all preferred stockholders will receive a $5 per share dividend before any dividend is paid to common stockholders. Some shares of preferred stock have special dividend features such as cumulative dividend or participating dividend.
　　A cumulative dividend means if dividends are declared, preferred stockholders will receive their current-year dividend plus any dividends not paid in prior years before the common stockholders receive a dividend. Owning a share of preferred stock that includes a cumulative dividend still does not guarantee the preferred stockholder a dividend because the company is not liable to pay dividends until they are declared. Having cumulative preferred stock simply reinforces the preference preferred stockholders receive when a dividend is declared. If a company has issued cumulative preferred stock and does not declare a dividend, the company has dividends in arrears. Although not a liability, the amount of any dividends in arrears must be disclosed in the financial statements.
　　The participating dividend feature provides the opportunity for the preferred stockholders to receive dividends above the stated rate. It occurs only after the common stockholders have received the same rate of return on their shares as the preferred stockholders. For example, say the preferred dividend rate is 5% and the preferred stock has a participating feature. This means that the preferred stockholders will receive a larger dividend if the authorized dividend exceeds the total of the 5% dividend for the preferred stockholder and a 5% dividend to the common stockholders.
　　Cash dividends
　　On May 1, the Board of Directors of Triple Play authorized payment of a $50,000 cash dividend on June 30 to the stockholders of record on May 25. On May 1, the date of declaration, the value of the dividend to be paid is deducted from (debited to) retained earnings and set up as a liability in a separate dividends payable account.
　　General Journal Date
　　Account Title and Description
　　Ref.
　　Debit
　　Credit
　　20X1
　　May 1
　　Retained Earnings
　　50,000
　　Dividend Payable
　　50,000
　　Authorized dividend
　　It should be noted that some companies use separate accounts called “Dividends, Common Stock” and “Dividends, Preferred Stock” rather than retained earnings to record dividends declared. If these accounts are used, a closing entry is made at the end of the period to decrease (debit) retained earnings and decrease (credit) “Dividends, Common Stock” and “Dividends, Preferred Stock” to zero out the balances in the dividend accounts and update the retained earnings balance.
　　On the date of payment when the cash is sent out to the stockholders, the dividends payable account is decreased (debited) and the cash account is decreased (credited).
　　General Journal Date
　　Account Title and Description
　　Ref.
　　Debit
　　Credit
　　20X1
　　June 30
　　Dividend Payable
　　50,000
　　Cash
　　50,000
　　Pay dividend
　　Once declared and paid, a cash dividend decreases total stockholders' equity and decreases total assets. Dividends are not reported on the income statement. They would be found in a statement of retained earnings or statement of stockholders' equity once declared and in a statement of cash flows when paid.
　　Stock dividends
　　Stock dividends are used when a company needs to maintain its cash in the business but wants to provide a dividend to its stockholders. The size of a stock dividend determines how it is valued. A small size dividend (less than 20–25% of outstanding shares) is usually valued at the market value of the stock. A large size dividend (more than 20–25% of outstanding shares) is usually valued at par or stated value.
　　Assume the Board of Directors of Grandma's Girls authorizes a 10% stock dividend on May 20th, distributable on July 17th to stockholders of record on June 9th when the stock is selling for $20 per share. Before the dividend, the company's balance sheet had the following stockholders' equity section:
　　Common Stock, $3 par value, 1,500,000 shares authorized, 500,000 shares issued and outstanding
　　$1,500,000
　　Additional Paid-in-Capital
　　6,000,000
　　Retained Earnings
　　2,325,000
　　Total stockholders' equity
　　$9,825,000
　　The $1,000,000 value of the dividend is determined by multiplying the 50,000 shares to be issued (10% × 500,000 outstanding shares) by $20 (market value of stock). The entry to record the declaration of the dividend decreases (debits) retained earnings for the $1,000,000 market value of the shares to be issued, increases (credits) common stock dividend distributable for the $150,000 par value of the shares to be issued ($3 × 50,000), and increases (credits) additional paid-in-capital for the difference between the par (or stated value) and the market value of $850,000 ($50,000 × ($20 – $3)).
　　General Journal Date
　　Account Title and Description
　　Ref.
　　Debit
　　Credit
　　20X0
　　May 20
　　Retained Earnings ((10% × 500,000 shares) × $20
　　1,000,000
　　Common Stock Dividend Distributable (50,000 shares to be issued × $ 3 par)
　　150,000
　　Additional Paid-in-Capital
　　850,000
　　Authorize 10% stock dividend
　　On July 17th when the shares of stock are distributed to the stockholders, an entry is made to decrease (debit) common stock dividend distributable and increase (credit) common stock for $150,000, the par (or stated value).
　　General Journal Date
　　Account Title and Description
　　Ref.
　　Debit
　　Credit
　　20X0
　　July 17
　　Common Stock Dividend Distributable
　　150,000
　　Common Stock
　　150,000
　　Issue shares for stock dividend
　　The net effect of the entries recorded when a stock dividend is declared and distributed is a change in the components of stockholders' equity but not in total stockholders' equity or assets.

3. 求翻译这篇

巴尔通过科林 

Warren Buffett has an elegant solution for the thorny problem of too-big-to-fail banks: Put the bankers' bank accounts on the line.沃伦巴菲特有一个棘手的问题解决得优雅，大到失效银行：将上线的银行家的银行帐户。 

Buffett, the chairman of Berkshire Hathaway (BRKA, Fortune 500), lashed out at the damage wrought by overpaid, unaccountable finance-industry bigwigs in his annual letter to Berkshire shareholders, released Saturday.巴菲特的伯克希尔哈撒韦（布尔卡，财富500强）董事长抨击了由多付，他每年在伯克希尔股东的信中，星期六发表不负责任的金融业头面人物造成的损害。 

Buffett has been criticizing overreaching corporate managers and complaisant directors for decades.巴菲特一直批评过头了几十年的企业经理和殷勤的董事。 But the question of how to motivate good corporate behavior has taken on new weight as Washington debates reining in the financial giants whose missteps brought the economy to its knees two years ago.但是，如何推动良好的企业行为的问题已作为华盛顿的失误在两年前提出的经济疲弱的金融巨头赖宁辩论新的重量。 

The Obama administration last month proposed separating banks' proprietary trading activities from their federally subsidized deposit-gathering and lending ones.奥巴马政府上月提出的从他们的联邦资助分开存放，收集和贷款的银行的自营买卖活动。 Other proposed rules would increase the amount of capital banks hold against losses and how much cash they carry to deal with a surge of withdrawals.其他建议的规则将增加银行的资本额对持有多少现金损失和他们进行处理的提款潮。 

But Buffett said there's a simpler way to cap risk-taking: Forcing lavishly compensated CEOs to take responsibility for assessing the risks at their firms -- and putting their own wealth at stake, to boot.不过巴菲特说，有一个简单的方法来第冒险：强制华丽补偿首席执行官采取了评估在其公司的风险责任 - 并把他们自己的财富在股权，启动。 

"It is the behavior of these CEOs and directors that needs to be changed," he wrote. “这是这些CEO和董事的行为，需要改变，”他说。 "They have long benefitted from oversized financial carrots; some meaningful sticks now need to be employed as well." “他们有长期受惠超大金融胡萝卜，一些有意义的支现在需要受聘为好。” 

The comment reflects a theme that has run through Buffett's letters to investors over the years: Shareholders are best served by managers who think like owners.该评论反映了一个具有贯穿巴菲特的信件，多年来投资者：股东最好的管理者谁喜欢业主认为服务的主题。 More often, he has said, they are ill served by executives who instead pursue value-destroying mergers or pile up debt in a bid to boost returns.更多的时候，他说，他们生病送达主管谁，而不是追求价值的破坏兼并或堆放在债务企图以提高回报。 

Buffett, 79, is the controlling shareholder at Berkshire and has received $100,000 in annual salary for the past quarter-century.巴菲特79岁，是在Berkshire的控股股东，并已获得的年薪在过去四分之一世纪10万元。 Since he took over Berkshire in 1965, the company's net worth has increased at a 20% compound annual rate.自从他1965年接手伯克希尔公司，该公司的净资产增长了20％的复合年增长率。 

So it's no surprise when he heaps scorn on the bankers who made tens of millions of dollars annually as they steered their financial supertankers onto the rocks.所以毫不奇怪，他堆的银行家谁提出的数百万美元，每年的蔑视，因为他们在岩石上指导他们的经济超级油轮。 The four biggest financial "fiascoes" -- presumably including the bailouts of AIG (AIG, Fortune 500), Citigroup (C, Fortune 500) and Bank of America (BAC, Fortune 500) -- cost investors more than $500 billion, by Buffett's count.四大金融“fiascoes” - 大概AIG的救助计划，包括（美国国际集团，财富500），花旗集团（C财富500）和美国银行（BAC，财富500） - 投资成本超过5000亿美元，由巴菲特的计数。 

   Shareholders didn't cause those meltdowns, but "they have borne the burden, with 90% or more of the value of their holdings wiped out in most cases of failure," Buffett wrote.股东并未造成的崩溃，但“他们所要负担90％的控股抹去他们在大多数情况下，失败的超时值或更多的负担，”巴菲特说。 "The CEOs and directors of the failed companies, however, have largely gone unscathed." “的CEO和失败的公司的董事，但是，大体上已经消失毫发无损。” 

It's bad enough that corporate insiders escaped major financial harm in the bailout debacle.真是糟糕透了，企业内部人逃脱了这次救援行动的主要金融崩溃的伤害。 But some even managed to keep their jobs: While Citi and BofA have shaken up their boards, 13 pre-bailout directors remain at the two banks.但是，有些人甚至设法保住他们的工作：虽然花旗和美国银行已经动摇了他们的议会，13前救助董事留在两家银行。 Vikram Pandit continues as CEO of Citi, while Ken Lewis only recently stepped down as CEO of Bank of America.维克拉姆班滴继续担任首席执行官，花旗集团，而肯刘易斯最近才辞去了美国银行的总裁。 

Consider too the modest toll paid by the execs who were behind two other major collapses of 2008, former Bear Stearns Chairman Jimmy Cayne and longtime Lehman Brothers chief Dick Fuld.考虑太多的温和收费由高层谁背后的另外两个2008年，前贝尔斯登主席麦凯恩和长期雷曼兄弟首席迪克福尔德支付了重大坍塌。 

While both owned sizable amounts of company stock, neither by any means had the lion's share of his wealth tied to the firm.尽管这两个庞大的国有公司股票的金额，都没有以任何方式了大部分的财富分享他的公司联系在一起。 Fuld, for instance, sold nearly $500 million of Lehman stock in the years leading up to the firm's September 2008 failure.福尔德，例如，销售领先的高达近几年美元的雷曼兄弟公司股票5.0亿的2008年9月失败。 And while Bear's collapse cost Cayne $1 billion, he was still worth $600 million after its March 2008 panic sale to JPMorgan Chase.尽管贝尔斯登的崩溃成本凯恩10亿美元，他仍然是值得6亿美元后，2008年3月出售给摩根大通的恐慌。 

Thus the bill for the firms' lever-up-and-bet-big strategy was largely borne by smaller shareholders, including many employees, and the taxpayers who must now foot the bill for extraordinary government aid extended later in 2008 to the rest of the financial sector.从而为公司的杠杆起来就打赌，大策略的草案，主要是由小股东承担，其中包括许多员工和纳税人谁现在必须作出特殊脚政府援助法案在2008年晚些时候扩展到其它金融部门。 

Since the crash, the notion that executives should have more skin in the game has become commonplace.由于飞机坠毁的概念，即管理人员应该有更多的游戏中的皮肤已经变得很普遍。 Big Wall Street firms such as Goldman Sachs (GS, Fortune 500), which Berkshire owns preferred shares of, and Morgan Stanley (MS, Fortune 500) are now paying top executives largely in stock that must be held over a period of years, in the name of coupling risk with reward.华尔街大型公司，如高盛证券（GS，财富500强），其中伯克希尔持有的优先股，以及摩根士丹利（MS，财富500），现在已见到的股票必须年满1年期间，举行了高层管理人员主要是奖励的耦合与风险的名称。 

But officers' and directors' commitment to shareholders must go further, Buffett said.但是，人员和董事对股东的承诺必须更进一步，巴菲特说。 

Boards that don't insist the CEO take responsibility for risk management are "derelict" in their duty, Buffett wrote.议会不坚持首席执行官采取风险管理的责任是“失职的责任”，巴菲特写道。 And in cases where a failure to act prudently results in government assistance, "the financial consequences for [the CEO] and his board should be severe."而在失败的情况下，以审慎行事的政府援助的结果，他说：“[首席执行官]和他的董事会应该是严重的财政后果。”

4. 一段关于期权计划的规定，请教高人该如何翻译。

最大的股票交付使用。经调整根据第3（三），最大数量的股票，可交付的参与者和受益人在该计划应5000000。此外，没有任何一个人可以获得奖励，在总体上与任何其他奖项，构成百分之一以上的公司发行在外的普通股股份。此外，任何股票交付计划或根据任何事先计划的，没收回到公司因未能满足应急或条件奖又将可交货根据新奖项授予计划下。任何股份由一个奖（或部分奖）授予计划下，被没收或取消，终止或以现金结算，结算扣缴义务包括股票，应被视为未能交付为目的的确定最高股份数目交付计划下。同样，如果任何股票期权的行使招标股份，无论是实际或认证，本公司作为全部或部分付款等活动根据这项计划或任何事先计划的公司，只有数量的股票网的股份应被视为送达为目的的确定最高股份数目可交付计划。此外，股票发行计划下通过结算，假设或替代优秀奖或义务授予奖项的条件是公司收购另一实体不得降低最高股份数目交付计划下。此外，股票可交付解决奖励计划下可能是增加了板的股份数目由购买或收购的公司使用的金额相当于现金收益由本公司从行使股票期权，在任何计划的公司。

5. 财务会计英文试题

FINANCIAL  ACCOUNTING


编号                                   成绩                  

true or fault
1.Russll'Retail bought goods at $10000 which are marked up to $12500.What was the gross profit rate?
a)  $25%        b)20%        c)12.5%        d)15%

2.Gooden Company purchased and began depreciating a new truck on April 1,1999.The truck cost $60000,has a five-year service life, and a $12000 residual value. Assuming use of the double-declining method, what is the 1999 depreciation expense?
a) $13440         b)$14400       c)$16800        d)$18000

3.A Co. purchased  $8000 of merchandise on July 9 from B Co., FOB shipping point, term 2/10,n/30. Freight  charges of $200 were paid by B Co.  If A Co. settled the transaction on July 17, the company would pay: 
a)$7840          b)8040         c)8036         d)8200

4.Extraordinary items are:
a)disclosed on the statement of retained earnings.
b)disclosed as part of income from continuing operations
c)unusual or infrequent in nature
d)unusual and infrequent in nature

5.Accumulated depreciation, as the term is used on financial accounting represents:
a)cash set aside to replace plant assets when they are worn out
b)earnings retained in the business that will be used to purchase another plant asset when the present asset becomes fully depreciated
c)the portion of the cost of an asset that has been written off as expense since acquisition
d)an expense to be shown on the income statement

6.Using the data presented below, calculate the cost of  goods sold for the ABC Company for 1999.
Current ratio 3.5
Acid ratio 3
Current liabilities  12/31/1999 $600000
Inventory  12/31/1998 $500000
Inventory turnover 8
The cost of goods sold for the ABC Company of 1999 was:
a)$1600000    b)$2400000    c)$3200000     d)$6400000

7.Which of the following transactions would result in an increase in the current ratio if the ratio is presently 2:1?
a) repaid a 90-day loan
b)purchased merchandise on account
c)liquidated a long-term liability
d)received payment of an accounts receivable
e)none of the above

8.An aging schedule indicated that M Co. had $12500 of  uncollectible accounts. Yet, the adjusting entry for bad debts expense was prepared for only $6000. This situation arose because: 
a) There was a $6500 debit balance in the Allowance for Bad Debts account prior to adjustment.
b) There was a $6500 credit balance in the Allowance for Bad Debts account prior to adjustment.
c) The Bad Debts expense account had an existing balance of $6500
d) $6500 of uncollectible accounts  were written off during the accounting period.

9.The LIFO inventory valuation method:
a) is acceptable only if a company sells its newest goods first.
b)will result in higher income levels than FIFO in periods of rising prices.
c)will result in a match of fairly current inventory cost against recent selling prices on the income statement.
d)cannot be used with a periodic inventory system .

10.Four years ago, Harrison  company invested $500,000,acquired 25% interest equity in M Co. During the next 3 years, M Co. reported earnings of $300,000 and paid dividends of $200,000. In the current year, M Co. reported earnings of  $30,000 and paid dividends of $10,000. If Harrison use the equity method, the balance of the investment account  and  the current income from the investment should be respectively:
a) $582,500 and $7500   
b)$530,000 and  $7500    
c)$530,000 and $2500   
d)$500000 and $2500 

Bonds Transactions(15%):
ABC company sold $800,000 of its 9%, 20 years bonds on April 1,1999, at 105. The semi-annual interest payment dates are April 1 and October 1.The effective interest rate is 8%. The company fiscal year ends Dec.31.
Requirements:
Prepare journal entries to record:
1. The bond issuance on April.1, 1999.
2. The first interest payment  and amortization of premium  on Oct.1(using effective interest method)
3. The  amortization of premium and interest expense on Dec.31,1999.(using straight-line method).

XYZ Co. was formed on Jan.1999. The company is authorized to issue 100000 shares of $20 par-value common stock and 30000 shares of 6%, $10 par-value preferred stock. The following selected transactions occurred during the year(15%):
1. Issued 80000 shares of common stock at $35 per share.  
2. Issued 14000 shares of preferred stock at $12 per share.
3. Required 5000 shares of  treasury stock for $40 per share.
4. Sold 500 shares of treasury stock at $25 per share.
5. Declared cash dividend for $15000.
Requirement:
Make journal entries based on the information given above(compute the cash dividend for common stock and preferred stock respectively) 

Statement of cash flow(30%) 

Paper 1              Accounting Reports

Information One：          Colwell Corporation  
                           Income Statement
                               For 2003
      Sales                                 $ 3,000,000
      Cost of goods sold                        1,200,000
                                           $ 1,800,000
       Expenses
         Selling &administrative   $ 1,455,000
         Building depreciation         25,000 
         Equipment depreciation       70,000   $ 1,550,000  
                                             $ 250,000
       Other revenue (expense)
         Interest expense             $ (200,000)
         Loss on sale of equipment        (5,000)
         Gains on sale of L-T investment   15,000   (190,000 )

       Income before income taxes                 $ 60,000
       Income taxes                              20,000
       Net income                              $ 40,000 



Information Two：            Statement of Retained earning
                                     For 2003
      Retained earnings, 1/1/2003             $ 450,000
      Add: Net income                        40,000
                                         $ 490,000
      Less: Cash dividends                    15,000  
      Retained earnings,12/31/2003           $ 475,000  

 


Information Three：          Colwell Corporation
                         Comparative Balance Sheet
                           Dec.31,2002 and 2003
      Assets                       2003          2002       
Current assets
  Cash                         $ 100,000       $ 50,000
  Accounts receivable (net)           400,000       375,000
  Inventory                       425,000       450,000
  Prepaid selling expenses             5,000         4,000
  Total current assets              $ 930,000      $ 879,000 

Property, plant & equipment
  Land                          $ 200,000     $ 115,000
  Building                       1,450,000     1,250,000
  Accumulated depreciation: building   (50,000)      (25,000)
  Equipment                       725,000      800,000
  Accumulated depreciation: equipment (250,000)     (260,000)
  Total property, plant & equipment   $2,075,000   $ 1,880,000 

Other assets
  L--T investment                  $ 880,000   $ 1,000,000
Total assets                    $ 3,885,000   $ 3,759,000

Liabilities & Stockholders' Equity
Current liabilities
  Accounts payable                  $ 470,000   $ 340,000
  Notes payable                         ---      300,000
  Income taxes payable                 40,000      39,000 
  Total current liabilities              $ 510,000   $ 679,000 

L-T liabilities
  Bonds payable                 $ 2,070,000   $ 2,000,000 

Stockholders' equity
  Common stock, par value $ 1       $ 195,000     $ 130,000
  Paid-in capital in excess of par       635,000       500,000
  Retained earnings                 475,000       450,000 
  Total stockholders' equity        $ 1,305,000    $ 1,080,000 

Total liabilities &stockholders' equity $ 3,885,000    $ 3,759,000

 Additional Information extracted from Colwell's accounting records:
1.A parcel of  land which cost $85,000 was purchased for cash on Oct.19.
2.A building having a fair market value of $200,000 was acquired on the last day of the year in exchange for 65,000 shares of the company's $1 par-value common stock.
3.Equipment of $100,000 was disposed of for cash on May 1.
4.Equipment of $25,000 was purchased on Nov.1.
5.The notes payable relate to money borrowed from First Pacific Trust in late 1998.
6.$120,000 of long-term investments was sold for $135,000, generated a gain of $15,000.
7.Bonds of $70,000 were issued at face value on Feb.14.
Requirements:
Prepare the Statement of Cash Flow in good form for Colwell Corporation under indirect approach.

6. 纯粹的金融交易为什么不算在GDP里？

简单的说，金融交易没有从事生产经营，是企业搞生产经营，如果纯粹的金融交易算的话就算了两次

7. 商务英语专业名词的英语解释

一、专业名词 
   1，电子商务electronic commerce   视频会议video conference   不断增长ever –increasing   供应商supplier   
内部运营internal operation  组织organization   交易transaction   消费者consumer   有效率的efficient   有弹性的flexible 
   2，电子邮件营销email marketing   市场调研market research   
提高整体营销信息enhance overall marketing message   拓展网络exploit the web   网络能力capabilities of the web   离线营销活动offline marketing activities   传统营销traditional marketing   品牌的忠诚度brand loyalty   
传统促销方法traditional promotional methods   营销策略marketing strategy    3，电子银行electronic bank   家庭银行home bank   支付账单pay bills   私人网络private network   金融机构financial institutions   银行服务banking services  在线申请apply online 
   4，电子支付electronic payment   


2013BEC商务英语考试全攻略BEC初级BEC中级BEC高级
 


电子支票electronic checks   电子货币electronic money   经常账户checking accounts   数据加密data encryption   客户认证client authentication   智能卡smart cards   
计算机硬盘computer hard disks   银行部门banking sector   小额支付small value payment 
   5．网上购物流程the flow of shopping/purchasing online    迅速发展rapid growth/development    虚拟商店virtual stores/shops    产品规格specification   电子银行cyber bank   购物中心shopping center   在线付款payment online   确认订单confirmation of the order   总金额total amount   批号date code 
   6，最终产品finished goods    相关信息related information   产地the point of origin   
运输与配送transport &services    
国际供应链管理international supply chain management   预售服务pre-retailing services    军事策略military strategy   
战时物资生产wartime material production   集中于centering on   
战略物资补给strategic commodities supply 



 


   7,file transfer 文件传输    digital cash 电子现金   
geographical location 地理位置   on a global scale 在全球范围   EDI  电子数据交换  competition  竞争 definition 定义 manufacturer 生产商   advertising  广告   interaction 互动 
 8   ,internet marketing  网络营销   electronic mediu电子媒介    affiliate marketing 会员营销    merge…with…与…融为一体   distribute products 配送产品    community activities 社区活动    marketing objectives  营销目的   loyalty program 贵宾会员计划   
provide comprehensive information  提供综合信息  commercialization 商业化    9,  virtual bank 虚拟银行   online bank 在线银行   physical bank 有形银行   banking activities 银行业务    credit unions 信用合作社    credit card products 信用卡产品   
open a checking or savings account 开立支票或储蓄账户   10,   paper checks 纸质支票   
banking settlement system  银行结算系统    



 


payment data 支付数据    
secure communication protocols  安全通信协议   secure payment protocols  安全支付协议  server authentication 服务器认证    prepaid cards 预付费卡    electronic purses 电子钱包    digital cash 数字现金    access product 可存取的产品 
   11,   shopping online  在线购物   business directories 企业名单    purchasing process 采购流程    authentication centre  认证中心    surfing the internet 网上冲浪     names of commodities 商品名称    lead time 交货日期    terms of payment  付款方式    payment authentication 付款认证    release the goods 发货 
   12,   the efficient and cost-efficient flow  有效而合算流动   raw materials  原材料   in-process inventory  半成品   
For the purpose of conforming to in motion and rest 为满足消费者需要  the management of inventory in motion and rest  动态与静态的库存管理  IT solutions  信息技术解决方案   added-value 增值    
in military science 在军事科学方面    the most crucial element 最关键的要素    a network of transportation 运输网络 二、句子翻译（1,2,14,17,18）（英→汉） 



 


1． 
1)in another word ，electronic commerce is the buying ，selling and trading of goods and services through private and public networks . 
换句话来说,电子商务是指通过私人或公众网络来买卖或交换货物和服务 
2)first stage of EC expansion is that with in the “connected ” or “online ” computer users . EC的首个发展阶段局限于“在线”计算机用户 
3)the second wave will come when more people get access to computers (via lowered computer prices or cheaper device ) 
第二个高峰将会在更多人可以通过更低廉的价格或设备访问计算机的时候来临 4)the third expansion is predicted to be from those with non-computer access to the global network :through broadcast TVs ,cable TVs ,telephone networks and new appliances .  据预测，电子商务发展的第三次浪潮将会出现在不用电脑就能上网的技术发展方面，例如通过无线电视，有线电视，电话网络及新型的设备上网 
5)a widespread use of these cheaper access media represents the phase of “bringing workplace computers into living room  ” 
低价的接入设备的广泛使用代表着进入了“家庭办公”的新时代 2， 
1)the conveniences afforded by electronic commerce is limitless .电子商务提供的便利是无止境的 
2)more than 100 countries are linked into exchanges of data ,news and opinions .  超过100个国家已经接入互联网，交换资料、新闻和言论。 
3)in traditional business ,buyers and suppliers search for each other through advertising ,trade shows ,brokers,and dealers . 
在传统贸易中，买方和卖方会通过广告，贸易展会，代理商和中间商来寻找对方 4)electronic  commerce will lead to a difference in the way we live our lives and accomplish our day-to-day work .  
电子商务将会改变人们日常生活和工作的方式 
5)electronic  commerce opens up new avenues for the marketing of traditional goods and services directly to consumers .    
电子商务为传统商品和服务的市场开拓提供了全新的渠道 3， 
1)nowadays ,turning on the computers ,entering various kinds of virtual shops

8. 懂专业英语的进，把这些名词解释翻译一下

努力一下。。。呵呵，还有问题吗。。。

1。主要市场：促进发行新证券。发行新公司的股票或新国债是一个主要的市场交易。

2。二级市场：促进贸易的现有证券。出售现有企业股票或国债持有任何公司或个人二手市场交易。

3。股票：股票（也称为股本证券）证书代表部分股权的公司发行。

4。商业票据商业票据：商业票据是一种短期债务工具发行只有知名信誉卓著的公司，通常是无担保。

5。金融市场：货币市场是用来促进转让的短期资金来自个人，公司，或政府过剩的资金，这些不足的资金。

6。回购协议回购是指一方当事人购回协议：出售证券的另一个协议回购证券在指定的日期和价格。不确定

7。银行承兑汇票银行承兑：一个银行承兑汇票表明，银行接受责任，将来付款。他们通常用于国际贸易交易。

8.euro-commercial纸欧洲商业票据：未找到

9。剥离国债：现金流量的债券通常转化（转化）的证券公司，证券代表主要付款而另一个安全的利息支付

10。首次公开募股首次公开募股：首次公开发行的股票是第一次由一个特定的公司向公众。作为一家私营公司的扩展，它可能需要更多的资金比它可以获得通过借款，因此将考虑上市。

11次股票发行。二次发行：二次股票发行的新股由一个特定的公司的股票已经上市。

12选择。提出看跌期权：一把期权授予业主的权利（看跌期权卖……）

初始保证金13：

14。国债期货债券期货：债券指数期货合约允许购买和出售债券指数为特定的价格在指定日期。

15。行权价格：价格是金融工具可以买或卖的未来。

16。美式期权的期权美式期权：可以行使或到期之前被称为美式期权

17。做市商做市商：可以实行股票期权交易的客户，但他们也为他们自己的帐户交易股票期权。

18。可贷资金理论可贷资金理论：可贷资金的理论，通常用来解释利率的变动，表明市场利息率是确定的因素，控制供应和可贷资金的需求。

19主动型公开市场操作动态公开市场操作：

20衍生证券：衍生证券。证券金融合同的价值是来自价值的标的资产（如债务证券或证券）。