英语翻译1、翻译(汉译英)企业财务活动是以现金收支为主的企业资金收支活动的总称.包括以下内容：（一）企业筹资引起的财务活

英语翻译
1、翻译(汉译英)
企业财务活动是以现金收支为主的企业资金收支活动的总称.包括以下内容：
（一）企业筹资引起的财务活动
在商品经济条件下,企业要想从事经营,首先必须筹集一定数量的资金,企业通过发行股票、发行债券、吸收直接投资等方式筹集资金,表现为企业资金的收入.企业偿还借款,支付利息、股利以及付出各种筹资费用等,则表现为企业资金的支出.这种因为资金筹集而产生的资金收支,便是由企业筹资而引起的财务活动.
（二）企业投资引起的财务活动
企业筹集资金的目的是为了把资金用于生产经营活动以便取得盈利,不断增加企业价值.企业把筹集 到的资金投资于企业内部用于购置固定资产、无形资产等,便形成企业的对内投资；企业把筹集到的资金投资于购买其他企业的股票、债券或与其他企业联营进行投资,便形成企业的对外投资.这种因企业投资而产生的资金的收支,便是由投资而引起的财务活动.
（三）企业经营引起的财务活动
企业在正常的经营过程中,会发生一系列的资金收支.首先,企业要采购材料或商品,以便从事生产和销售活动,同时,还要支付工资和其他营业费用；其次,当企业把产品或商品售出后,便可取得收入,收回资金；再次,如果企业现有资金不能满足企业经营的需要,还要采取短期借款方式来筹集所需资金.上述各方面都会产生企业资金的收支,此即属于企业经营引起的财务活动.
（四）企业分配引起的财务活动
企业在经营过程中会产生利润,也可能会因对外投资而分得利润,这表明企业有了资金的增值或取得了投资报酬.企业的利润要按规定的程序进行分配.首先,要依法纳税；其次要用来弥补亏损,提取公积金、公益金；最后要向投资者分配利润.这种因利润分配而产生的资金收支便属于由利润分配而引起的财务活动.
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A) enterprise financing cause financial activities
In the commodity economy condition, enterprise to engage in business, first must raise a certain quantity of capital, the enterprise through the issuance of stocks, bonds, absorption direct investment and way to raise money, for the performance of the enterprise capital income. Enterprise to repay the loan, pay interest, dividends and pay all kinds of fundraising expenses, etc, is behaved for enterprise capital spending. This for fund raising and produce capital of payments, is caused by the enterprise financing financial activities.
(2) enterprise investment caused by the financial activities
Enterprise raise money for the purpose of the funds for the production and business operation activities in order to obtain profit, increase enterprise value. Enterprise to raise capital investment in the enterprise internal to purchase of fixed assets, intangible assets, etc, they form enterprise inward investment; Enterprises to raise capital investment to the purchase of other enterprises stocks, bonds or other enterprise associated with investment, they form enterprise of foreign investment. This kind of for enterprise investment and of generation of cash inflows and outflows, is caused by the investment and financial activities.
(3) caused by the enterprise management financial activities
Enterprise in the normal course of business, will be in a series of fund balance of payments. First, the enterprise to purchase materials or products, so that engaged in production and sales activities, and at the same time, but must pay salary and other operating expenses; Second, when the products or commodities sold enterprise, he or she can get income, take back the capital; Again, if the enterprise existing capital can't meet the needs of enterprise management, we will take short-term borrowing way to raise capital they need. The above the income and expenses of fund can produce enterprise, this is to belong to enterprise management cause financial activities.
(4) caused by the enterprise distribution financial activities
Enterprise in the business process will generate profit, also may be due to foreign investment and share in the profits, which shows that the enterprise has the capital appreciation in the value of the investment or obtain remuneration. Enterprise profits according to prescribed procedures distribution. First of all, to pay tax in accordance with law; And then used to cover losses, extraction accumulation fund, the chest; The last to investors profits. This kind of for profit distribution and produce money payments will belong to by the profit distribution and cause financial activities.
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