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【1】-in the red
Explanation: A business with cash flow difficulties may ask its bank for an overdraft: their account at the bank is then in the red. So ‘in the red ‘ means the condition of showing loss. (来源:英语论坛 http://bbs.englishcn.com)

Overdraft, 指透支。当企业的现金周转陷入困境时,他们可以向银行申请透支,这时该企业在银行的帐户就变成了红色,也就是我们常说的赤字。所以我们可以用“in the red”来表示一个企业遇到了财务困难,入不敷出。

请看例句:

1. While British bankers talk of being in the red because of the old practice of showing overdrawn accounts in red ink, Italians talk about being in the green.

2. The new company is in the red this years due to inexperienced management and many employees are hunting for another job now.

【2】-cash injection
Cash injection


Explanation: A firm without sufficient working capital has liquidity problems and may look for a cash injection or a cash infusion.


Working capital, 流动资本。Liquidity, (资本的)流动性。当一个企业缺乏足够的流动资本时,它将面临着资本流动不足的问题,这时企业就会迫切期望寻找到现金注入的方法。请看例句:


1.  The CEO said in the executive meeting that their company need cash injections to meet ‘liquidity’ needs. They include working capital to buy inventory and funds to pay bond interest due tomorrow.

公司总裁在管理层会议上提到,公司需要现金注入来满足资本流动性的需求。这些流动性的需求包括:用来购买存货的流动资本,以及支付明天就要到期的债券利息的基金。


2. There are lots of ways liquidity could be injected into small companies if the will was there. It could take the form of low interest loans from the government.

如果需要的话,小企业可以有很多种方法获得现金注入,比如他们可以从政府获得低利率的贷款。

【3】-window dressing
window dressing


Explanation: When a company’s accounts are presented in a way that makes performance look better than it really is, the company may be accused of window dressing or creative accounting

当一个公司的会计帐本被“粉饰”地比实际业绩好,该公司有可能被控告为“作假帐”。请看例句:


Substance should triumph over form in situations of window-dressing and off-balance-sheet financing.

在存在着“作假帐”和表外融资的情况下,资产的实质比形式更重要。

【4】-intangible assets
intangible assets


Explanation: intangible assets may include such things as patents owned by the company, and goodwill, the value of the company as a functioning business or going concern with a client base, experienced management, and other benefits that a start-up may not have.


intangible assets 就是无形资产,它通常包括企业拥有的专利权、商誉、熟练的管理模式以及其他一些刚起步的企业不可能有的利益。请看例句:


The accounting need for an asset to be ‘measured at a monetary amount with sufficient reliability’ would also affect accounting for intangible assets such as brand names.

会计条款中要求:资产必须“用货币量来衡量,并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产(例如品牌)的会计计量。

【5】-default on a debt
default on a debt


Explanation: if a company fails to make debt repayments on time, or at all, it defaults on the debt.

如果一个企业不能按时或全额偿还债务,那么我们当然说它是在拖欠债务。下面是一个生动的例子:


Washington Public Power Supply System (WPPSS) which owns the dubious honor of the biggest municipal bond default in history said its proposed refunding has been rescheduled for after Labor Day. WPPSS earned its Wall Street nickname Whoops when it defaulted on roughly one-fourth of the more than $8 billion of bonds it sold in the 1970s and early 1980s to build five nuclear power plants.

华盛顿公共能源公司(简称WPPSS)以拖欠市政债券而著称。该公司申明,预期发行的代替旧债券的新债券将改在劳动节以后进行。WPPSS在70年代和80年代发行了8亿多美圆的债券用来建设5个核电站,而目前它拖欠了其中的1/4,该公司因此在华尔街被戏称为是Whoops(发音同oops)

【6】-lame ducks
Lame ducks


Explanation: Companies in trouble and needing outside help are also often referred to as lame ducks, likening them to birds with difficulty in walking.

Lame ducks可以用来指遇到困难或者需要外部援助的那些企业,从字面上看,就是把这些企业比做行动不便的鸭子。请看例句:

 
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