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　　金融英語雙語閱讀：投資銀行業(yè)務(wù)

　　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.

　　投資銀行業(yè)務(wù)描述的是一家公司作為證券發(fā)行者和投資大眾的中間人進(jìn)行服務(wù)活動(dòng)。這些活動(dòng)大多數(shù)與承銷有關(guān)，由此投資銀行許諾購買一家公司的新股票并轉(zhuǎn)售給投資大眾。大多數(shù)投資銀行也會(huì)為一些機(jī)構(gòu)和散戶投資者做經(jīng)紀(jì)和委托買賣業(yè)務(wù)。作為一家投資銀行公司，它可以使用多種發(fā)行協(xié)議之一來幫助公司發(fā)行股票。它通常會(huì)進(jìn)行以下協(xié)議中的一種：包銷，代銷或整批委托。不是所有這些方式都可以保證首次公開發(fā)行能夠成功。

　　金融英語雙語閱讀：公司類型

　　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.

　　公司是經(jīng)營(yíng)某項(xiàng)業(yè)務(wù)的組織，它有兩種形式：一種是個(gè)人所有，這個(gè)人擁有全部資產(chǎn)并承擔(dān)所有債務(wù)。如果有兩個(gè)或更多的團(tuán)體共同分享公司的利潤(rùn)并承擔(dān)義務(wù)，這樣的公司被稱作合伙。合伙企業(yè)通常是"有限合伙"，也就是合伙人執(zhí)行每天的經(jīng)營(yíng)不參與管理決策并承擔(dān)有限義務(wù)。獨(dú)資和合伙企業(yè)通常使用所有人之外的名稱作為公司的名字。隨著業(yè)務(wù)發(fā)展，公司負(fù)責(zé)人就會(huì)申請(qǐng)一個(gè)公司章程。在制定公司章程的過程中，公司被看作是獨(dú)立的法人，負(fù)責(zé)人通常會(huì)有一些稅務(wù)減免，費(fèi)用削減和債務(wù)保護(hù)。公司可以是私有制或共有制。

　　金融英語雙語閱讀：財(cái)務(wù)報(bào)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.

　　一份財(cái)務(wù)報(bào)告是公司在一個(gè)財(cái)務(wù)年度中關(guān)于財(cái)務(wù)狀況的書面記錄。它包括資產(chǎn)負(fù)債表和收益表(也被稱作損益表)。資產(chǎn)負(fù)債表是對(duì)公司在某一特定時(shí)刻上財(cái)務(wù)的大體狀況，而損益表展示了公司在一段時(shí)間內(nèi)的運(yùn)營(yíng)成果。資產(chǎn)負(fù)債表的左側(cè)列出公司的資產(chǎn)，右側(cè)為負(fù)債。當(dāng)公司的資產(chǎn)大于負(fù)債則具備償債能力，兩者的差額稱作公司凈值，也被列在資產(chǎn)負(fù)債表的右側(cè)。損益表的基礎(chǔ)組成部分是已到貨款和其他收益并帶有付出的費(fèi)用，稅金和其他成本。兩者的區(qū)別被 稱作"底線".如果收益大于費(fèi)用，底線是利潤(rùn)，如果相反，那就是虧損。