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Hola, mi nombre es
Gan Gao

English a Chinese

e-commerce

games

manufacturing

17
Unidades de traducción

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Conceptos terminológicos

Áreas principales de especialización

finance

accounting

law (taxation & customs)

tax law

Mi trabajo

Muestra de traducción Finance

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Origen (English)	Destino (Chinese)
Gains and losses from the sale or exchange of capital assets receive separate treatment from "ordinary" gains and losses.	通过出售或交换资本资产产生的收益和损失与“普通”的收益和损失会有不同的处理方式。
Capital gains are taxed before income, at a significantly lower rate than ordinary gains.	资本收益是税前征税，且税率明显低于普通收益。
Capital losses, on the other hand, are only useful to offset capital gains and a small amount of personal income.	另一方面，资本损失只会用来抵消资本收益和少量的个人收入。
As a result, tax planners often attempt to maximize capital gains while minimizing capital losses (i.e. reworking them into ordinary losses).	因此，税务规划师往往试图在最大限度地减少资本损失的同时实现资本收益最大化（即将资本损失转化为普通损失）。
In the context of capital gains and losses, the word "capital" has a different meaning than it has in other areas of law.	在资本收益和损失的背景下，“资本”一词的含义与其在其他法律领域中的含义不同。
Capital assets are not necessarily those that are "capitalized" by businesses, for instance.	例如，资本资产不一定是那些被企业“资本化”的资产。

Muestra de traducción Accounting

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Origen (English)	Destino (Chinese)
In financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.	在财务会计中，cash flow statement，也称为现金流量表，是财务报表的一种。主要作用是显示资产负债表中各个账户的变化以及收入对现金和现金等价物的影响。在分析过程中可以分为经营活动、投资活动和融资活动。
Essentially, the cash flow statement is concerned with the flow of cash in and out of the business.	从本质上讲，现金流量表与企业的现金流入和流出有关。
The statement captures both the current operating results and the accompanying changes in the balance sheet.	该报表记录的是当前的经营业绩和由此在资产负债表中产生的相应变化。
As an analytical tool, the statement of cash flows is useful in determining the short-term viability of a company, particularly its ability to pay bills.	作为一种分析工具，现金流量表可用于确定公司的短期生存能力，尤其是支付账单的能力。
International Accounting Standard 7 (IAS 7), is the International Accounting Standard that deals with cash flow statements.	国际会计准则 7 (IAS 7) 是处理现金流量表的国际会计准则。
People and groups interested in cash flow statements include:	关注现金流量表的人员包括：
Accounting personnel, who need to know whether the organization will be able to cover payroll and other immediate expenses	需要知道集团是否能够支付工资和其他直接费用的会计人员、
Potential lenders or creditors, who want a clear picture of a company's ability to repay	希望清楚了解公司偿还能力的潜在贷款人或债权人、
Potential investors, who need to judge whether the company is financially sound	需要判断公司财务状况是否良好的潜在投资者、
Potential employees or contractors, who need to know whether the company will be able to afford compensation	需要知道公司是否有能力支付赔偿金的潜在员工或承包商、
Shareholders of the business.	企业的股东。

China

disponible Hoy

October 2025

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