1.Words and phrases
CEO Chief Executive Officer首席执行官; CFO Chief Financial Officer 首席财务官; COO Chief operating officer首席运营官; CFA 特许金融分析师(Chartered Financial Analyst);
CICPA 中国注册会计师协会（The Chinese Institute of Certified Public Accountants）; MBA 管理硕士Master of Business Administration;
IPO(unseasoned issue)Initial Public Offerings 首次公开募股;
SEC 美国证券交易委员会Securities and Exchange Commission;
NYSE New York Stock Exchange 纽约证券交易所;
GAAP Generally Accepted Accounting Principles 公认会计准则
EBIT earnings before interest and taxes
息税前利润;
EBT earnings before tax税前收益; EPS Earnings Per Share 每股利润;
ROE Rate of Return on Equity权益报酬率; NCF net cash flow 现金净流量;
NPV net present value 净现值;
IRR Internal Rate of Return 内部收益率FVIFA future value interest factors of
annuity年金终值系数;
PVIFA present value interest factors of annuity年金现值系数;
YTM Yield to Maturity 到期收益率; CAPM capital asset pricing model资本资产定价模型;
WACC weighted average cost of capital加权平均资本成本;
EOQ Economic Order Quantity 经济订购量; JIT system just in time 实时生产系统
2.Translation
Overview of each topic
1商业公司每天都在做决策。几乎所有的
商业决策有财务的含义。因此，财务对每个人都重要。我们通过对财务管理的意义和财务经理角色的讨论开始我们财务管理的学习。下面我们讨论决策的三种主要类型：长期投资决策，长期融资决策和营运资本管理决策。
2在认识财务管理和财务决策定义的基础上，接下来我们看公司经营形式和组织结构。要做出有效的商业决策，财务经理应该具有一个单值的目标函数。因此，我们主张以股东财富最大化为财务管理目标。最后。我们讨论涉及所有权和管理权的分离以及调整业主和管理者利益机制的潜在代理问题。
3我们在本课题的目的是展示如何解读内容，了解以下财务报表的平衡表、损益表的局限性，说明现金流，和留存收益表。像一个医生写的的病人的医疗报告，在这些报表中的信息可以提供重要的信息，有助于我们更好地了解公司的财务状况。我们强调需要了解公司的利润表上的会计净收入和公司在同一时期内产生的实际净现金流量之间的差异。4在本课题中我们将展示如何贷款人、投资者、分析师和管理人员可以使用从公司的资产负债表，损益表以及现金流量表获得的信息计算财务指标为公司绩效方面提供特别有用的见解，这些指标让
公司的利益相关者更好地理解其流动性和长期偿债能力，利用各种资产的效率，收益率以及市场根据主要金融变量是如何对公司估值的。我们展示了如何计算和解释各种有关上述任一个方面的比例。我们讨论了财务比率分析的几种用途和局限性。
5货币的时间价值作为金融中所有其他概念的基础。它影响了商业金融、消费金融和政府财政。我们大多数人宁愿今天收到钱，所以我们可以投资的钱，并期望在未来有一个更大的总和。同样的理由表明，我们应该更愿意支付我们自己的钱，比我们晚一晚的时间。因此，
金钱的价值取决于它被支付或接受的时间。时间价值分析的原则有许多应用，包括为发放贷款的资本投资决策设立时间表等。本主题涵盖单利和复利的介绍，然后介绍了配料，由于与永续年金的概念。本课题还讨论了货币的时间价值的数学和价值未来的现金流量的技术。然后，我们展示了如何使用这些概念和技术来值一个公司的长期证券-债券和普通股。事实上，在金融中使用的所有的概念，没有一个比货币的时间价值更重要，也被称为贴现现金流（DCF）分析。
6.在这个主题中，我们从基本前提，即投资者喜欢回报和厌恶风险，因此，人们
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
Unit 1 Financial information about a business is needed by many outsiders .These outsiders include owners, bankers, other creditors, potential investors, labor unions, government agencies ,and the public ,because all these groups have supplied money to the business or have some other interest in the business that will be served by information about its financial position and operating results. 许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。 Unit 2 Each proprietorship, partnership, and corporation is a separate entity. 每一独资企业、合伙企业和股份公司都是一个单独的主体。 In accrual accounting, the impact of events on assets and equities is recognized on the accounting records in the time periods when services are rendered or utilized instead of when cash is received or disbursed. That is revenue is recognized as it is earned, and expenses are recognized as they are incurred –not when cash changes hands .if the cash basis accounting were used instead of the accrual basis, revenue and expense recognition would depend solely on the timing of various cash receipts and disbursements. 在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录。即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。 Unit 3 During each accounting year ,a sequence of accounting procedures called the accounting cycle is completed. 在每一会计年度内，要依次完成被称为会计循环的会计程序。 Transactions are analyzed on the basis of the business documents known as source documents and are recorded in either the general journal or the special journal, i. e . the sales journal ,the purchases journal (invoice register ) ,cash receipts journal and cash disbursements journal . 根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。 A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits. 根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。 A T-account has a left-hand side and a right-hand side, called respectively the debit side and credit side. 一个T 型账户有左方和右方，分别称做借方和贷方。 After transactions are entered ,account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.
Unit 1 【Ex1、】根据课文内容,回答以下问题。 1.In human terms and in the broadest sense, information is anything that you are capable of perceiving、 2.It includes written communications, spoken communications, photographs, art, music, and nearly anything that is perceptible、 3.If we consider information in the sense of all stimuli as information, then we can’t really find organization in all cases、 4.No、 5.Traditionally, in libraries, information was contained in books, periodicals, newspapers, and other types of recorded media、People access it through a library’s catalog and with the assistance of indexes, in the case of periodical and newspaper articles、 https://www.doczj.com/doc/ae4586467.html,puterized “information systems”、 7.The problem for most researchers is that they have yet to discover the organizing principles that are designed to help them find the information they need、 8.For library materials, the organizing principle is a detailed subject classification system available for searching in an online “catalog”、 9.The one thing common to all of these access systems is organization、 10.No, it isn’t、 【Ex2、】根据给出的汉语词义与规定的词类写出相应的英语单词。每词的首字母已给出。 n.取回,恢复,修补;检索retrieval n.机械装置,机构,机制mechanism adj.特有的,表示特性的,典型的characteristic n.分类,分级classification n.风格,方式,样式,习惯manner n.文件,公文document vt.解释,说明Interpret vt.使自动化,自动操作automate n.分类assortment n.法则,原则,原理principle n.排列,安排arrangement n.&vt.访问,存取access n.浏览器;浏览书本的人browser n.目录catalog n.索引index n.材料,原料,物资,素材material
. 1. Accounting first is an economic calculation. Economic calculation includes both static phenomenon on the economy's stock of the situation, including the situation of the period of dynamic flow, including both pre-calculated plan, but also after the actual calculation. Accounting is a typical example of economic calculation, calculation of economic calculation in addition to accounting, which includes statistical computing and business computing. 2. Accounting is an economic information systems. It would be a company dispersed into the business activities of a group of objective data, providing the company's performance, problems, and enterprise funds, labor, ownership, income, costs, profits， debt, and other information. Clearly, the accounting is to provide financial information-based economy information systems, business is the licensing of a points, thus accounting has been called "corporate language." 3. Accounting is an economic management.The accounting is social production develops to a certain stage of the product development and production is to meet the needs of the management, especially with the development of the commodity economy and the emergence of competition in the market through demand management on the economy activities strict control and supervision. At the same time, the content and form of accounting constantly improve and change, from a purely accounting, scores, mainly for accounting operations, external submit accounting statements, as in prior operating forecasts, decision-making, on the matter of economic activities control and supervision, in hindsight, check. Clearly, accounting whether past, present or future, it is people's economic management activities.
专业英语 一、专业术语 RFID射频识别IOT物联网Cloud Computing云计算ANN神经网络BI商业智能E-business /Web-business / e-commerce电子商务KM知识管理GIS地理信息系统PDA掌上电脑Bluetooth蓝牙技术CAD计算机辅助设计CMD计算机辅助制作branch manager部门经理binary format二进制格式USB（Universal Serial Bus）通用串行总线computer case计算机机箱 temporary storage of information临时存储信息floppy disk软盘CD-ROM只读光盘textual源代码video card视频卡，显卡sound card音频卡，声卡 DVD数字化视频光盘SISP战略信息系统计划Project Management项目管理Human Resources人力资源End-User Systems Development最终用户系统开发rolling business plans流动业务计划MIS(management information system)管理信息系统DB（database）数据库DBMS（database Management system）数据库管理系统DSS（decision support system）决策支持系统operational manager运营经理Senior manager 高级经理semi-structured decision半结构化决策 ANS（Advanced Network&Service）高级网络及服务公司 TPS（Transaction Processing systems）事务管理系统 KWS（Knowledge Work Systems）只是工作系统GRASP绘制机器人技术应用软件包OAS（Office Automation Systems）办公自动化系统 ESS（Executive Support Systems）经理支持系统 EIS（Executive Information Systems）经理信息系统 OLAP（on-line analytical processing）联机分析处理 GIS（Group Information Systems）集群信息系统 GDSS（Group Decision Support Systems）集群决策支持系统 MIT（Management Information technology）管理信息技术 RAD（rapid application development）快速应用开发 Two-way communications 双工通讯client-server environment 客户服务环境Data warehouse 数据仓库logistics information systems 物流信息系统 ERP（Enterprise resource planning）企业资源规划 CRM（customer relationship Management）客户关系管理 OOD（Object-Oriented design）面向对象设计 OOP（Object0Oriented Programming）面向对象编程 HLLs（High Level Languages）高级语言ADTs（Abstract Data Types）抽象数据类型Software Ics软件的组成单元machine code机器码op-code输出码 EDI（Electronic Data interchange）电子数据交换 SMEs（small and medium sized enterprises）中小企业 B2B企业对企业电子商务B2C企业对用户电子商务 CERT(Character Error Rate Tester)字符出错率测试器 CIAS（Communication Link Analyzer System）通信链路分析系统 IMS（Information Management System）管理信息系统 NDMS（Netware Data Management System）网络数据管理系统
财务管理术语表 Absorptioncosting吸收成本法： TotalCostMethods全部成本法:将某会计期间内发生的固定成本除以销售量，得出单位产品的固 定成本，再加上单位变动成本，算出单位产品的总成本。 Accounting会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accountingconvention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。 Accounts会计报表和账簿:这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chieffinancialofficer Accountspayable应付账款:这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。 Accountsreceivable应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。 Accrualaccounting权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。Accumulateddepreciation累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧，所得结果就是账面净值。 Acidtest酸性测试:这是美国的叫法，请参看quickratio速动比率（英国叫法）。 Activityratio活动比率:资产周转率，即销售收入除以净资产（或总资产）。它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。 Allcationofcosts成本的分配:将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。 Amortization摊销:将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产，或者债券的发行费用。 Assets资产:企业所拥有的财产，可能包括固定资产、流动资产和无形资产。 Assetturnover:资产周转率 Auditing审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’report审计报告:根据法律规定，有限公司每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点，审计师需要检查公司的会计报表。如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorizedcapital核定资本:经过核定允许发行的实收资本额。在核定资本的时候，公司需要支付
?accounting 会计、会计学 ?account 账户 ?account for / as 核算 ?certified public accountant / CPA 注册会计师?chief financial officer 财务总监?budgeting 预算 ?auditing 审计 ?agency 机构 ?fair value 公允价值 ?historical cost 历史成本?replacement cost 重置成本?reimbursement 偿还、补偿?executive 行政部门、行政人员?measure 计量 ?tax returns 纳税申报表 ?tax exempt 免税 ?director 懂事长 ?board of director 董事会 ?ethics of accounting 会计职业道德?integrity 诚信 ?competence 能力 ?business transaction 经济交易?account payee 转账支票?accounting data 会计数据、信息?accounting equation 会计等式?account title 会计科目 ?assets 资产 ?liabilities 负债 ?owners’ equity 所有者权益 ?revenue 收入 ?income 收益
?gains 利得 ?abnormal loss 非常损失 ?bookkeeping 账簿、簿记 ?double-entry system 复式记账法 ?tax bearer 纳税人 ?custom duties 关税 ?consumption tax 消费税 ?service fees earned 服务性收入 ?value added tax / VAT 增值税?enterprise income tax 企业所得税?individual income tax 个人所得税?withdrawal / withdrew 提款、撤资?balance 余额 ?mortgage 抵押 ?incur 产生、招致 ?apportion 分配、分摊 ?accounting cycle会计循环、会计周期?entry分录、记录 ?trial balance试算平衡?worksheet 工作草表、工作底稿?post reference / post .ref过账依据、过账参考?debit 借、借方 ?credit 贷、贷方、信用 ?summary/ explanation 摘要?insurance 保险 ?premium policy 保险单 ?current assets 流动资产 ?long-term assets 长期资产 ?property 财产、物资 ?cash / currency 货币资金、现金
财务管理专业英语business 企业商业业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离claim 要求主张要求权 management buyout 管理层收购 tender offer 要约收购 financial standards 财务准则 initial public offering 首次公开发行股票
private corporation 私募公司未上市公司closely held corporation 控股公司board of directors 董事会 executove director 执行董事 non- executove director 非执行董事chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利
financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化common stockholder 普通股股东 preferred stockholder 优先股股东 debt holder 债权人 well-being 福利 diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者
各专业课程英文翻译(精心整理) 生物及医学专业课程汉英对照表 应用生物学 Applied Biology 医学技术 Medical Technology 细胞生物学 Cell Biology 医学 Medicine 生物学 Biology 护理麻醉学 Nurse Anesthesia 进化生物学 Evolutionary Biology 口腔外科学 Oral Surgery 海洋生物学 Marine Biology 口腔/牙科科学 Oral/Dental Sciences 微生物学 Microbiology 骨科医学 Osteopathic Medicine 分子生物学 Molecular Biology 耳科学 Otology 医学微生物学 Medical Microbiology 理疗学 Physical Therapy 口腔生物学 Oral Biology 足病医学 Podiatric Medicine 寄生物学 Parasutology 眼科学 Ophthalmology 植物生物学 Plant Physiology 预防医学 Preventive Medicine 心理生物学 Psychobiology 放射学 Radiology 放射生物学 Radiation Biology 康复咨询学 Rehabilitation Counseling 理论生物学 Theoretical Biology 康复护理学 Rehabilitation Nursing 野生生物学 Wildlife Biology 外科护理学 Surgical Nursing 环境生物学 Environmental Biology 治疗学 Therapeutics 运动生物学 Exercise Physiology 畸形学 Teratology 有机体生物学 Organismal Biology 兽医学 Veterinary Sciences 生物统计学 Biometrics 牙科卫生学 Dental Sciences 生物物理学 Biophysics 牙科科学 Dentistry 生物心理学 Biopsychology 皮肤学 Dermatology 生物统计学 Biostatistics 内分泌学 Endocrinology 生物工艺学 Biotechnology 遗传学 Genetics 生物化学 Biological Chemistry 解剖学 Anatomy 生物工程学 Biological Engineering 麻醉学 Anesthesia 生物数学 Biomathematics 临床科学 Clinical Science 生物医学科学 Biomedical Science 临床心理学 Clinical Psychology 细胞生物学和分子生物学 Celluar and Molecular Biology 精神病护理学 Psychiatric Nursing 力学专业 数学分析 Mathematical Analysis 高等代数与几何 Advanced Algebra and Geometry 常微分方程 Ordinary Differential Equation 数学物理方法 Methods in Mathematical Physics 计算方法 Numerical Methods 理论力学 Theoretical Mechanics 材料力学 Mechanics of Materials 弹性力学 Elasticity 流体力学 Fluid Mechanics 力学实验 Experiments in Solid Mechanics 机械制图 Machining Drawing 力学概论 Introduction to Mechanics 气体力学 Gas Dynamics 计算流体力学 Computational Fluid Mechanics 弹性板理论 Theory of Elastic Plates 粘性流体力学 Viscous Fluid Flow 弹性力学变分原理 Variational Principles inElasticity 有限元法 Finite Element Method 塑性力学 Introduction of Plasticity