金融翻译（片段精译）

术语篇

本外币并账consolidation of domestic and foreign currencyaccounts财政赤字 fiscal deficit操纵汇率 to manipulate exchange rate长期国债 treasury bonds敞口头寸 open position储蓄存款 household deposits储蓄分流 diversion of household deposits存款准备金 required reserves呆账准备金 loan loss reserves（provisions）道德风险 moral hazard递延资产 deferrable assets短期国债 treasury bills扶贫 poverty alleviation固定资产贷款 fixed asset loans红利 dividend可变成本 variable cost发行总股本 total stock issue联行清算 inter-bank settlement内部审计 internal audit农村信用社 rural credit cooperatives（RCCs）企业兼并重组 company merger and restructuring清理收回贷款 clean up and recover loans上市公司 （publicly）listed corporations实收资本 paid-in capital私营经济（私人经济） the private sector所有者权益 owner's equity

精译篇

企业会计准则——关联方关系及其交易的披露》自实施以来,对规范上市公司会计信息披露起到了良好作用。但其对关联方关系的界定并不十分确定,且关联方关系的涵盖范围也不够全面。
译文：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.
对外信用担保是上市公司的重要财务行为。本文以2002年数据为基础,分析了上市公司对外担保与公司业绩和资本结构之间的关系。研究发现,上市公司业绩与对外信用担保显著负相关,资产负债率与对外信用担保显著正相关
译文：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.