完整版APS统计西经会计英语.docx

完整版APS统计西经会计英语.docx

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完整版APS统计西经会计英语

统计学

Statisticsisthestudyofthecollection,organization,analysis,andinterpretationofdata.

1.统计变量集中趋势的测定：

Tomeasurethecentraltendencyofstatisticalvariables.

Statisticalindicators:

arithmeticmean（distinguishedfromthegeometricmeanorharmonicmean）,weightedaverage,mode,median…

2.统计变量离散程度的判定：

Tomeasurethedispersiondegreeofthestatisticalvariables.['vεəriəbl]

Statisticalindicators:

range,averagedeviation（平均差）,variance,standarddeviation

Variance:

itisameasureofhowfarasetofnumbersarespreadoutfromeachother.

Standarddeviation:

Itshowshowmuchvariationor"dispersion"thereisfromtheaverage.

3.抽样分布：

Instatistics,asamplingdistributionistheprobabilitydistributionofagivenstatisticbasedonarandomsample.

标准误差：

Standarderror---Thestandarddeviationofthesamplingdistributionofthestatisticisreferredtoasthestandarderrorofthatquantity.

4.参数估计：

Parameterestimationistheprocessthatusesthesamplesfromapopulationtoestimatetheparameterofthepopulation,suchasthepopulationmean,thepopulationvariance,etc.

5.假设检验：

Statisticalhypothesistestingismakingahypothesisabouttheparameterordistributionofapopulationinadvance,thenusingthesampleinformationtodeterminewhetherthehypothesisisreasonableornot.

显著性水平：

Theamountofevidencerequiredtoacceptthataneventisunlikelytohavearisenbychanceisknownasthesignificancelevelorcriticalp-value.

Null/Alternatehypothesis:

零假设备择假设

计量经济学

Econometrics[i,kɔnə’metriks]hasbeendefinedas"theapplicationofmathematicsandstatisticalmethodstoeconomicdata"anddescribedasthebranchofeconomics"thataimstogiveempirical[em'pirikəl]contenttoeconomicrelations."

相关分析：

Correlationanalysis—analyzetherelationshipbetweentwovariables—usuallyusingthecorrelationcoefficienttodescribetherelationship:

R=1perfectcorrelation

R=0uncorrelated

Risbetween0and1:

partialcorrelation

回归分析：

Regressionanalysis:

linearregressionisanapproachtomodelingtherelationshipbetweenascalarvariableyandoneormoreexplanatoryvariablesdenotedX.

Simpleregression:

oneexplanatoryvariable

Multipleregression:

Morethanoneexplanatoryvariable

可决系数在数值上等于简单线性相关系数的平方

Coefficientofdeterminationisnumericallyequaltothesquareofasimplelinearcorrelationcoefficient.

多重共线性multicollinearity[,mʌltikəli'niəriti]：

Multicollinearityisastatisticalphenomenoninwhichtwoormorepredictorvariablesinamultipleregressionmodelarehighlycorrelated.

Remedies：

Ridgeregression；Obtainmoredata,ifpossible;Droponeofthevariables.

异方差性Heteroscedasticity[,hetərəuskədæs'tisəti]：

iftherearesub-populationsthathavedifferentvariabilitiesthanothers.

Remedies：

Weightedleastsquares

自相关Autocorrelation：

Autocorrelationisthephenomenonthatthereexistscorrelativityamongtherandomerrorterms.

Remedies:

TheGeneralizedDifferenceMethod

西方经济学

Macroeconomics：

Macroeconomicsisabranchofeconomicsdealingwiththeperformance,structure,behavior,anddecision-makingoftheentireeconomy.Thisincludesanational,regional,orglobaleconomy.

Measuresofnationalincomeandoutput:

toestimatetotaleconomicactivityinacountryorregion,includinggrossdomesticproduct（GDP）,grossnationalproduct（GNP）,andnetnationalincome（NNI）

---Theexpenditureapproach.Itfocusesonfindingthetotaloutputofanationbyfindingthetotalamountofmoneyspent.

[C=householdconsumption,I=grossprivatedomesticinvestment,G=governmentconsumptionandgrossinvestment,X=grossexportsofgoodsandservices,M=grossimportsofgoodsandservices]

---Theincomeapproach.Itequatesthetotaloutputofanationtothetotalfactorincomereceivedbypeopleofthenation.

Nationalincome=Compensationofemployees+Netinterest+Rental&royaltyincome+Profitoffirms+Incomefromself-employment+NFIA（netfactorincomefromabroad）.

TheIS/LMmodel（InvestmentSaving/LiquiditypreferenceMoneysupply）isamacroeconomictoolthatdemonstratestherelationshipbetweeninterestratesandrealoutputinthegoodsandservicesmarketandthemoneymarket.

TheIScurveisdefinedbytheequation:

whereYrepresentsincome,C（Y−T（Y））representsconsumerspendingasanincreasingfunctionofdisposableincome（income,Y,minustaxes,T（Y）,whichthemselvesdependpositivelyonincome）,I（r）representsinvestmentasadecreasingfunctionoftherealinterestrate,Grepresentsgovernmentspending,andNX（Y）representsnetexports（exportsminusimports）asadecreasingfunctionofincome（decreasingbecauseimportsareanincreasingfunctionofincome）.Inthisequation,thelevelofG（governmentspending）ispresumedtobeexogenous,meaningthatitistakenasagiven.

TheLMcurveisdefinedbytheequation:

M/P=L（i,Y）,

wherethesupplyofmoneyisrepresentedastherealamountM/P（asopposedtothenominalamountM）,withPrepresentingthepricelevel,andLbeingtherealdemandformoney,whichissomefunctionoftheinterestrateiandthelevelYofrealincome.TheLMcurveshowsthecombinationsofinterestratesandlevelsofrealincomeforwhichmoneysupplyequalsmoneydemand—thatis,forwhichthemoneymarketisinequilibrium.

Microeconomics:

Microeconomicsisabranchofeconomicsthatstudiesthebehaviorofhowtheindividualmodernhouseholdandfirmsmakedecisionstoallocatelimitedresources.

Demandcurve:

Ineconomics,thedemandcurveisthegraphdepictingtherelationshipbetweenthepriceofacertaincommodity,andtheamountofitthatconsumersarewillingandabletopurchaseatthatgivenprice.

Supplycurve:

Agraphshowingthehypotheticalsupplyofaproductorservicethatwouldbeavailableatdifferentpricepoints.

Priceelasticityofdemand:

Priceelasticityofdemand（PEDorEd）isameasureusedineconomicstoshowtheresponsiveness,orelasticity,ofthequantitydemandedofagoodorservicetoachangeinitsprice.

Point-priceelasticity:

Arcelasticity:

Priceelasticityofsupply:

Priceelasticityofsupply（PESorEs）isameasureusedineconomicstoshowtheresponsiveness,orelasticity,ofthequantitysuppliedofagoodorservicetoachangeinitsprice.

E＞1，thedemandfor/supplyofthegoodissaidtobeelastic;

Thatis,changesinpricehavearelativelysmalleffectonthequantityofthegooddemanded/supplied.

E＜1，thedemandfor/supplyofthegoodissaidtobeinelastic;

Thatis,changesinpricehavearelativelylargeeffectonthequantityofagooddemanded/supplied.

E=0indicatesthatquantitydemanded/supplieddoesnotrespondtoapricechange:

itis"fixed"indemand/supply.

Indifferencecurve:

Anindifferencecurveisagraphshowingdifferentbundlesofgoodsbetweenwhichaconsumerisindifferent.Thatis,ateachpointonthecurve,theconsumerhasnopreferenceforonebundleoveranother.

Marginalrateofsubstitution:

Ineconomics,themarginalrateofsubstitutionistherateatwhichaconsumerisreadytogiveuponegoodinexchangeforanothergoodwhilemaintainingthesamelevelofutility.

Substitutioneffect&Incomeeffect:

budgetconstraint预算线（budgetconstraint）

Substitutioneffect:

Thesubstitutioneffectistheeffectobservedwithchangesinrelativepriceofgoods.

ConstructthedemandcurveforgoodY.

Incomeeffect:

Priceeffectassumofsubstitutionandincomeeffects

Ifthegoodinquestionisanormalgood,thentheincomeeffectfromtheriseinpurchasingpowerfromapricefallreinforcesthesubstitutioneffect.Ifthegoodisaninferiorgood,thentheincomeeffectwilloffsetinsomedegreethesubstitutioneffect.Iftheincomeeffectforaninferiorgoodissufficientlystrong,theconsumerwillbuylessofthegoodwhenitbecomeslessexpensive,aGiffengood（commonlybelievedtobeararity）.

Productionfunction

Inmicroeconomicsandmacroeconomics,aproductionfunctionisafunctionthatspecifiestheoutputofafirm,anindustry,oranentireeconomyforallcombinationsofinputs.

Linearfunction:

Q=a+bX1+cX2+dX3+...

Cobb-Douglasproductionfunction:

TheLeontiefproductionfunctionappliestosituationsinwhichinputsmustbeusedinfixedproportions:

Thelong-termtotalcost/long-termaveragecostcurveistheenvelopecurveofmanyshort-termtotalcost/short-termaveragecostcurves.

会计&财务管理&银行会计

Accounting&FinancialManagement&BankAccounting

●Accounting

------------Adouble-entrybookkeepingsystem

Thenamederivesfromthefactthatfinancialinformationusedtoberecordedusingpenandinkinpaperbooks–hence"bookkeeping"–andthateachtransactionwasenteredtwice,withonesideofthetransactionbeingcalledadebitandtheotheracredit.

------------AccountingEquation

Assets=liabilities+equity

------------BalanceSheet

Infinancialaccounting,abalancesheetisasummaryofthefinancialbalancesofacompany.Assets,liabilitiesandownershipequityarelistedasofaspecificdate,suchastheendofitsfinancialyear.Abalancesheetisoftendescribedasa"snapshotofacompany'sfinancialcondition".Thebalancesheetisastatementwhichappliestoasinglepointintimeofabusiness'calendaryear.

●FinancialManagement

Thebasicoffinancialanalysis:

◇FinancialStatements

1.StatementofFinancialPosition:

alsoreferredtoasabalancesheet,reportsonacompany'sassets,liabilities,andownershipequityatagivenpointintime.

2.StatementofComprehensiveIncome:

alsoreferredtoasProfitandLossstatement（ora"P&L"）,reportsonacompany'sincome,expenses,andprofitsoveraperiodoftime.AProfit&Lossstatementprovidesinformationontheoperationoftheenterpri