金融英语双语阅读三篇

　　下面学习啦小编为大家带来金融英语双语阅读，欢迎大家学习!

　　金融英语双语阅读：投资银行业务

　　Investment banking describes the activities of a firm conducted when serving as an intermediary between an issuer of securities and the investing public.

　　Most of these activities are related to what is called “underwriting” whereby an investment bank commits to buy the new issue shares of a company for resale to

　　the investing public. The majority of investment banks also maintain brokerage and trading operations for institutional and retail clients. As an investment bank,

　　a company can use one of several agreements when assisting a company going through the process of issuing shares to the public. Investment banks will usually

　　undertake one of the following arrangements when assisting a company in the issuance of shares: firm commitment, best efforts, or all or none. Not all of these

　　methods guarantee that the initial public offering of stock will be successful.

　　投资银行业务描述的是一家公司作为证券发行者和投资大众的中间人进行服务活动。这些活动大多数与承销有关，由此投资银行许诺购买一家公司的新股票并转售给投资大众。大多数投资银行也会为一些机构和散户投资者做经纪和委托买卖业务。作为一家投资银行公司，它可以使用多种发行协议之一来帮助公司发行股票。它通常会进行以下协议中的一种：包销，代销或整批委托。不是所有这些方式都可以保证首次公开发行能够成功。

　　金融英语双语阅读：公司类型

　　A company is an organization which operates a business in one of these forms: A business which is owned by a single individual who is entitled to all of the profits

　　and assumes all liabilities of the business is called a sole proprietorship. When two or more parties share the profits and liabilities of a company it is called a

　　partnership. Partnerships usually are "limited partnerships" in which a managing partner runs the day-to-

　　day business while the limited partners are not involved in management decisions and enjoy limited liability. Sole proprietorships and partnerships usually

　　adopt a company name known as a DBA or "doing business as" that company name. As business grows, the principals might want to apply for a corporate charter.

　　The corporation formed in this process is considered to be a separate individual by law and usually provides certain tax relief, expense deductions, and liability

　　protection to the principals involved. Corporations may be privately or publicly owned.

　　公司是经营某项业务的组织，它有两种形式：一种是个人所有，这个人拥有全部资产并承担所有债务。如果有两个或更多的团体共同分享公司的利润并承担义务，这样的公司被称作合伙。合伙企业通常是"有限合伙"，也就是合伙人执行每天的经营不参与管理决策并承担有限义务。独资和合伙企业通常使用所有人之外的名称作为公司的名字。随着业务发展，公司负责人就会申请一个公司章程。在制定公司章程的过程中，公司被看作是独立的法人，负责人通常会有一些税务减免，费用削减和债务保护。公司可以是私有制或共有制。

　　金融英语双语阅读：财务报告

　　A financial statement is a written record of the financial condition of a company for its fiscal year. It consists of a balance sheet and an income statement

　　(also called a profit and loss statement or “P&L”). A balance sheet is a snapshot of the financial affairs of a company at a given point in time, unlike a P&L which

　　shows the results of operations over a period of time. It lists the assets of the company on the left side and liabilities on the right side. When a company is solvent

　　its assets exceed its liabilities, and that figure, called the net worth of the company, also appears on the right side of a balance sheet. The basic components of a

　　P&L statement are money received from sales and other sources along with the amount paid out for expenses, taxes, and other costs. The difference between the

　　two is called the “bottom line.” If there is more income than expense, the bottom line is profit, if not, there is a loss.

　　一份财务报告是公司在一个财务年度中关于财务状况的书面记录。它包括资产负债表和收益表(也被称作损益表)。资产负债表是对公司在某一特定时刻上财务的大体状况，而损益表展示了公司在一段时间内的运营成果。资产负债表的左侧列出公司的资产，右侧为负债。当公司的资产大于负债则具备偿债能力，两者的差额称作公司净值，也被列在资产负债表的右侧。损益表的基础组成部分是已到货款和其他收益并带有付出的费用，税金和其他成本。两者的区别被 称作"底线".如果收益大于费用，底线是利润，如果相反，那就是亏损。