1.The majority of shares on the listed exchange, not just those included in narrow stock indexes.

1.证交所的大多数股票，不光是那些范围较窄的证券指数。

2.In analyzing a business, the users of financial statements should consider its liquidity, solvency, and profitability.

2.在对一个企业的分析中，报表使用者应考虑它的变现能力、偿债能力和盈利能力。

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.目前中国银行业主要由人民银行和国务院银行业监督管理机构及银监会进行监管。财政部具有监督管理银行的财务会计、税收等方面的职能。

4.The person who makes a guarantee is secondarily liable if the person who is primarily liable defaults.

4.如果主要承担债务责任的人不履约，作担保的人就是次要债务责任承担人。

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. 汇票，也叫票据，主要指一种可用作公司筹资或投资的短期信用票据。汇票的使用期限可以是一年以内的任何期限，但通常在六个月以内。

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.

6.什么是货币?任何有货币功能的商品就是货币。货币的基本特征是它被普遍接受。当人们普遍拒绝接受某种商品作为货币时，它就不是货币。