1.The majority of shares on the listed exchange, not just those included in narrow stock indexes.
1.證交所的大多數(shù)股票，不光是那些范圍較窄的證券指數(shù)。

2.In analyzing a business, the users of financial statements should consider its liquidity, solvency, and profitability.
2.在對一個(gè)企業(yè)的分析中，報(bào)表使用者應(yīng)考慮它的變現(xiàn)能力、償債能力和盈利能力。

3.China’s banking industry is now supervised by the PBC and CBRC. In addition, the MOF is in charge of financial accounting and taxation part of banking regulation and management.
3.目前中國銀行業(yè)主要由人民銀行和國務(wù)院銀行業(yè)監(jiān)督管理機(jī)構(gòu)及銀監(jiān)會進(jìn)行監(jiān)管。財(cái)政部具有監(jiān)督管理銀行的財(cái)務(wù)會計(jì)、稅收等方面的職能。

4.The person who makes a guarantee is secondarily liable if the person who is primarily liable defaults.
4.如果主要承擔(dān)債務(wù)責(zé)任的人不履約，作擔(dān)保的人就是次要債務(wù)責(zé)任承擔(dān)人。

5.Bills of exchange, also referred to as bills, are essentially a short term credit instrument that can be used by a company either for financing or investment. Bills can be issued for any term up to a year and are generally issued for periods of less than 6 months.
5. 匯票，也叫票據(jù)，主要指一種可用作公司籌資或投資的短期信用票據(jù)。匯票的使用期限可以是一年以內(nèi)的任何期限，但通常在六個(gè)月以內(nèi)。

6.What is money? Anything which performs the functions of money is money. Money's essential characteristic is that it is generally acceptable. When people generally refuse to accept something as money, it is not money.
6.什么是貨幣?任何有貨幣功能的商品就是貨幣。貨幣的基本特征是它被普遍接受。當(dāng)人們普遍拒絕接受某種商品作為貨幣時(shí)，它就不是貨幣。