英语商务电子邮件：比率和比例 Ratios and Proportions

比率和比例 Ratios and Proportions

比率是以一个数除以另一个数的形式表示的两个数字的相对量，比例表示的是一份或一个组成部分与整体的关系。

常用句型 Useful Sentences

Ratios比率

1.The most frequently used ratio among investors is the price-earnings ratio.

投资者最常用的比率就是价格收益比率。

2.Financial analysts, investors, and managers use ratios to evaluate manyfactors such as the attractiveness of a stock or the operating efficiency of a company.经济分析师、投资者和管理者都是用比率来评估许多方面的事情，如一只股票的吸引力，或者一个公司的运营效率。

3.Liquidity ratios are probably the most commonly used of all the businessratios. Your creditors may often be particularly interested in these because they show the ability of your business to quickly generate the cash needed to pay your bills.流动资金比率可能是所有商业比率中最常用的。你的债权人往往会对这些比率特别感兴趣，因为它们显示你的业务是否有迅速产生现金的能力，而现金是用来还款的。

4.The current ratio is a way of looking at your working capital and measuringyour short-term solvency. The ratio is in the format x︰y, where x is the amount of all current assets and y is the amount of all current liabilities.流动资金比率是考察你的运营资金以及短期偿债能力的指标。这个比率以X︰Y的形式表示，X表示全部流动资产，而Y代表全部流动负债。

5.For example, if your current assets total￥50，000 and your currentliabilities total￥40，000，the poor 5︰4 current ratio changes to a better 2︰1 ratio if￥15，000 of long-term debt is used to refinance an equal amount of short-term debt（you'll now have￥50，000 in current assets to￥25，000 in current liabilities）.例如，假设你的流动资产为50000元，而你的流动负债为40000元，这是个很差的5︰4的比率；如果你用15000元的长期债务再融资抵消数额相同的短期债务（现在你就有50000元的流动资产对比25000元的流动负债），这个比率就变成了比较好的2︰1。

Proportions比例

1.A large proportion of my colleagues were sick last month.上个月我的同事中有一大部分都病倒了。

2.Last month, approximately two-thirds of all transactions were made throughour website-an increase of one-quarter from a year ago.上个月所有交易的大约三分之二是通过我们的网站进行的——比去年同期增加了四分之一。

3.Moreover, online purchases accounted for some four-fifths of lastmonth's revenues.而且，网购的收入约占上个月营业额的五分之四。

4.Our offices are disproportionately large compared to the size of our factory.

和工厂的面积比起来，我们的办公室面积大得离谱。

5.What proportion of your finance department budget do you spend on staff?

你们财务部的预算有多大比例是用于员工的？

经典范文 Model

Subject：Customer transaction data

Dear Lily，

I've finished tabulating the customer transaction data you requested. Last month, approximately two-thirds of all transactions were made through our website—an increase of one-third from a year ago.Moreover, online purchases accounted for some four-fifths of last month's sales revenues.A summary and analysis of the data is attached for your review.

Regards，

Ben Lee

主题：消费者的交易数据

亲爱的莉莉：

关于您所要的那个消费者交易数据，我刚刚做完表。上个月所有交易的大约三分之二是通过我们的网站进行的——比去年同期增加了三分之一。而且，网络销售的收入约占上月营业额的五分之四。数据的总结和分析我已经附上，请审阅。

此致

敬礼！

本·李