等价物

Statement of cash flow is one of the important statements in accounting statement system.

现金流量表是会计报表体系的重要报表之一，有助于财务报表使用者评价企业产生现金和现金等价物的能力，帮助其设计决策模型以评价和比较不同企业未来现金流量的现值，提高不同企业所报告的经营业绩的可比性。

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

B Benefit and detriment Historically, the mon law action of debt was said to require a quid pro quo, and that requirement may have led to statements that consideration must be a benefit to the promisor But contracts were enforced in the mon-law action of assumpsit without any such requirement; in actions of assumpsit the emphasis was rather on the harm to the promisee, and detrimental reliance on a promise may still be the basis of contractual relief See 90 But reliance is not essential to the formation of a bargain, and remedies for breach have long been given in cases of exchange of promise for promise where neither party has begun to perform Today when it is said that consideration must involve a detriment to the promisee, the supposed requirement is often qualified by a statement that a "legal detriment" is sufficient even though there is no economic detriment or other actual loss It is more realistic to say simply that there is no requirement of detriment

b收益和损害。从历史来看，普通法上的债的行为被认为要求一个等价物，而且这一要求还可能导出这样的结论：约因必须是允诺人获益。但在缺乏这一要求的契约在普通法上的违约之诉中仍然得到执行；在违约之诉中，强调的是对受允诺人的损害，而且对允诺的有害依赖可能仍然是契约救济的基础。参见第90条。但是信赖对协商的成立并非必要性因素，而且在任何一方当事人均未开始履行的允诺交换允诺的案例中，早已规定了违约救济。现在，当有人认为约因必须包括一个对于受允诺人的损害时，其假设的要求经常由此表述得以满足："一个"法律上的损害即使在没有经济损害或者其他实际损失的情况下仍然是充分的。认为没有对于损害的要求的主张是更加现实的。

Moey ,look like mystery sometimes ,and it's also impressible ,it is kind when it is on welldoer's hand , because money can do good things .it is bad when it is on baddie's hand ,now it is devil ,it makes every one neglects morality and justice.people lost human nature for the money,so as to men cut off filiation, kill each brer.so ,in the true-life ,in the commercial community ,although money is the equivalent that pepple live on ,but it is better do by money right ,don't think a lot of money

回复：求助翻译短文。。急用阿，谢谢高手，麻烦翻成英文金钱，有时看来是神秘的，也是很敏感的，钱在善良人的手里，它是善的，因为钱可以办好事；钱在坏人手里，它是魔鬼，使之见利忘义，为了钱甚至可以丧失人性，以致父子不相认，手足相残杀。所以，在现实生活中，在商品社会里，尽管钱是人类生活必不可少的等价物，但要正确对待钱，不要过份看重钱。

The primary characteristic of money is its value generality.

金钱是人类文明的产物，是应人类的社会生产和生活的需要，作为交换中的一般等价物而出现的。

The cash ratio expresses the relationship of cash and cash equivalents to the current liabilities .

现金比率表达了现金和现金等价物与流动负债之间的关系。

For example, ESC N alerts the system that the following characters are in the Cyrillic equivalent of ASCII.

例如， 换码字元 N 提醒这些下面的字符在美国资讯交换标准码的西瑞尔字母等价物中的系统。

Moreover under the distribution system, family expenditure needs two papers-money and"ticket"-, money didn't have the character of general purchasing power completely.

另外分配制度下，家庭消费需要货币与"票"的两张纸，货币不完全具备作为一般等价物的性格。

It is precisely this incommensurability of these elements of life that gives them the right not to he compared with any particular equivalent and that gives to life an irreplaceable charm and wealth.

恰恰是这些生活元素的不可相互化约性给予自身不能与任何特定等价物相比较的权利，并由此给予了生活一种无可替代的魅力与财富。

To me, Sky is Warcraft's equivalent of that linesman.

对我来说，天空是战机的那个架线工人的等价物。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。