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金融翻譯（片段精譯）
術(shù)語篇
本外幣并賬consolidation
of domestic and foreign currencyaccounts財(cái)政赤字
fiscal deficit操縱匯率
to manipulate exchange rate長期國債
treasury bonds敞口頭寸
open position儲蓄存款
household deposits儲蓄分流
diversion of household deposits存款準(zhǔn)備金
required reserves呆賬準(zhǔn)備金
loan loss reserves（provisions）道德風(fēng)險(xiǎn)
moral hazard遞延資產(chǎn)
deferrable assets短期國債
treasury bills扶貧
poverty alleviation固定資產(chǎn)貸款
fixed asset loans紅利
dividend可變成本
variable cost發(fā)行總股本
total stock issue聯(lián)行清算
inter-bank settlement內(nèi)部審計(jì)
internal audit農(nóng)村信用社
rural credit cooperatives（RCCs）企業(yè)兼并重組
company merger and restructuring清理收回貸款
clean up and recover loans上市公司
（publicly）listed
corporations實(shí)收資本
paid-in capital私營經(jīng)濟(jì)（私人經(jīng)濟(jì)）
the private sector所有者權(quán)益
owner's equity
精譯篇
企業(yè)會計(jì)準(zhǔn)則——關(guān)聯(lián)方關(guān)系及其交易的披露》自實(shí)施以來,對規(guī)范上市公司會計(jì)信息披露起到了良好作用。但其對關(guān)聯(lián)方關(guān)系的界定并不十分確定,且關(guān)聯(lián)方關(guān)系的涵蓋范圍也不夠全面。
譯文：The
implementation of "Enterprise Accounting Regulations – The
Relationship of Correlative Party and The Disclosure of Its
Transactions" helps to rationalize the accounting information
disclosure by listed companies. However, it provides neither a
clear definition nor the complete contents to the relationship
of correlative parties.
對外信用擔(dān)保是上市公司的重要財(cái)務(wù)行為。本文以2002年數(shù)據(jù)為基礎(chǔ),分析了上市公司對外擔(dān)保與公司業(yè)績和資本結(jié)構(gòu)之間的關(guān)系。研究發(fā)現(xiàn),上市公司業(yè)績與對外信用擔(dān)保顯著負(fù)相關(guān),資產(chǎn)負(fù)債率與對外信用擔(dān)保顯著正相關(guān)
譯文：External
credit guarantee is one of the important financial behaviors of
listed companies. By using the data of 2002, the paper
empirically analyzes the relationship between external credit
guarantee and performance and capital structure of listed
companies. The result shows that the performance of listed
companies is prominent negative correlative with external credit
guarantee; debt ratio is prominent positive correlative with
external credit guarantee.
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