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# 會計英文翻譯中文

1.Form the sandpoint of the issuing company , a disadvantage of using bonds as a means of long-term financing is that inerest must be paid on a periodic basis regardless of earnings.

2.when calculating the market price of the bond , the rate to be used to calculate the present value of he face amount and the present value of the periodic interest payments is 4%

3. the statement \"bond price vary inversely with changes in the market rate of interest\"means that if the maket rate of interest decreases, thenbond prices will go up.

4.off-balance sheet financing occurs with operating leases.

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（你題目好像有打錯，不過我還是試著翻看看囉！）

1.Form the sandpoint of the issuing company , a disadvantage of using bonds as a means of long-term financing is that inerest must be paid on a periodic basis regardless of earnings.

從公開發行公司的觀點，用公司債來作長期融資的缺點是無論公司賺錢與否，都要支付利息。

2.when calculating the market price of the bond , the rate to be used to calculate the present value of he face amount and the present value of the periodic interest payments is 4%

當計算公司債的市價（折現值）時，（從面值及利息折算）用來計算現值的利率是4％。

3. the statement "bond price vary inversely with changes in the market rate of interest"means that if the maket rate of interest decreases, thenbond prices will go up.

以下說明：公司債價格跟市場利率呈現反向變動，是指市場利率下降，公司債價格會上升。

4.off-balance sheet financing occurs with operating leases.

營業租賃伴隨著資產負債表外融資的發生。

Source(s): 多年的會計經驗囉～

1.Form the sandpoint of the issuing company , a disadvantage of using bonds as a means of long-term financing is that inerest must be paid on a periodic basis regardless of earnings.

形成發行公司, 使用債券不利的sandpoint 如同inerest 必須是有償的根據一個週期性依據不管收入長期財務的手段。

2.when calculating the market price of the bond , the rate to be used to calculate the present value of he face amount and the present value of the periodic interest payments is 4%

當計算債券的市場價, 率被使用計算現值的他票面價值和週期性利息支付的現值是4%

3. the statement "bond price vary inversely with changes in the market rate of interest"means that if the maket rate of interest decreases, thenbond prices will go up.

聲明"債券價格隨變化相反地變化在interest"means 上的市場利率如果maket 利率減少, thenbond 價格將上升。

4.off-balance sheet financing occurs with operating leases.

off-balance 板料財務發生以營業租賃。

Source(s): yahoo翻譯