如果你是股票投资者,你一定读过上市公司的年报,阅读公司年报可算是投资的必修课之一。可是你知道“年报”用英语怎么翻译吗?年报的专业/标准说法是什么呢?
在英语/美语中,年报的说法是:Annual Report。注意不要说成Yearly Report哦,因为Annual Report是财务方面的一个固定、专业术语。我们来看一段Nasdaq.com对Annual Report这个术语的英文解释:
“Yearly record of a publicly held company’s financial condition. It includes a description of the firm’s operations, as well as balance sheet, income statement, and cash flow statement information. SEC rules require that it be distributed to all shareholders. A more detailed version is called a 10-K. “
[(年报是)上市公司的年度财务状况记录。其包括对公司运营的描述,以及资产负载表、损益表(利润表)、现金流量表等信息。美国证监会规定年报必须分发给所有股东。年报更为详细的版本被称为10-K。]
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看到这里,你可能会问,那么Annual Report和10-K到底有哪些区别呢?Zacks.com对二者的区别给出了一个相当简明的解释:
“Companies are required by law to present the U.S. Securities and Exchange Commission with a 10-K filing, which is technically an annual report for regulators, each year. Considering that an annual report is created for investors, it is a document with more of a conversational tone than a 10-K filing.”
[公司按法律规定需向美国证监会递交10-K报告,技术上而言,该报告就是给监管者看的年报。考虑到年报是给投资者看的,其行文风格比10-K更为浅显易懂。]
好啦,以上是关于“年报”如何翻译为英文的介绍,顺带和大家分享了“年报”和“10-K”之间的区别(关于二者的详细区别,你还可以参考DifferenceBetween的这篇文章)。如果你还有兴趣深究,Will问你一个问题,你知道什么是10-Q吗?Check back later,下次我会为你揭晓答案哦。
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