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会计专业英语帮忙翻译一下 第一篇:会计专业英语帮忙翻译一下EOCR(returnoncapital`employed)EOCR(资本回报率的使用)Thismeasurestherelationshipbetweenprofit,usuallyforthefinancialyear,andthecapitalinvestedinthebusiness.这一措施的利润之间的关系,通常的财政年度,资本投资业务。Forexample,partofthebalancesheetofRSolly,asoletrader,showed:例如,资产负债表的一部分所利,一个唯一的交易员,显示:€€Capitalat1januaryyear980,000资本在每年1月1日9Profitfortheyear12,000年利润DrawingsfortheyearCapitala31Decemberyear9Solly;sprofitfortheyearenden31Decemberyear9was€12,000.Becausehealsodrew€12,000formthebusiness,noprofitswereretainedinthebusiness.Therefore,thecapitalemployedwas€80,000bothatthecommencementoftheyearandattheendoftheyear.Hisreturnoncapitalemployedwastherefore:Profitfoetheyear/capitalemployed=0.15or15%Whatdoesthismean?Fist,ifSollyhadnotbeeninbusiness,the€80,000couldhavebeeninvestedtoearnareturn.Forexample.Perhapshecouldhaveinvestedthemoneytoearn10%perannum.Thiswouldhaveproducedanincomeof€8,000.Theextraprofit(€12,000minus€8,000)of€4,000ismadebyhisbusiness.However,forthesoletraderthereisanotherisanotherconsideration.Soletradersoftenworkintheirinownbusiness.TherewardtoanemployeewhoWorksinthebusinessisawageorsalary.ThesewouldhavebeendebitedtotheProfitandlossaccountfortheyear.IfSolly,theowner,worksinhisownbusiness,his‘wages’cannotgointheprofitandlossaccount.Insteadtheymustbetreatedasdrawings.ThereforeifSOllycouldgetajobsomewhereforwhichhissalarywouldBe€9,200perannumforthesamenumberofhoursthatheworksinhisbusiness,Thenhewouldbe€5,200perannumbetteroffbynothavinghisbusiness.ThisisArrivedatasfollows:€Profitfromrunninghisbusiness12,000Incomeifhewasnotinbusiness:Salaryfromemployment9,200Interestform€80,000investedat10%8,00017,200Difference5,200ButwhatifthefiguresonSolly’sbalancesheethadbeen:€€Capital1JanuaryYear980,000Profittheyear12,000Drawingsfortheyear10,0002,000Capital31Decemberyear982,000YouwillseethatSollyhasnotwithdrawnalloftheprofitthathehasmadeintheyearended31DecemberYare9.Sohowdowecalculatethereturnoncapitalemployed?Thereisnodoubtabouttheprofit.Itis€12,000.Butwhatisthecapitalemploy

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