2011年福建注会会计英语词汇 财务风险和非财务风险词汇

Financial and non-financial risks

A financial risk is one where the outcome can be measure in monetary terms. This is easy to see in the case of material damage to property， theft of property or lost business profit following a fire. In cases of personal injury， it can also be possible to measure financial loss in terms of a court award of damages， or as a result of negotiation between lawyers and insurers. In any of these cases， the outcome of the risky situation can be measured financially.

There are other situations where this kind of measurement is not possible. Take the case of the choice of a new car， or the selection of an item from a restaurant menu. These could be construed as risky situations， not because the outcome will cause financial loss， but because the outcome could be uncomfortable or disliked in some other way. There may or may not be financial implications but in the main the outcome is not measurable financially but by other， more human，criteria.

财务风险和非财务风险财务风险

是指后果可以用金钱来估量的风险。如果财产遭到实质上的损坏或是遭到偷窃，或是火灾后商业利益遭到损失，那是很容易看到的。如果个人受伤，也可能用金钱来估量法定的受伤赔偿，或者由律师和保险人进行协商得出一个赔偿金额。无论是哪种情况，风险的后果都可以用金钱来估量。

还有其他一些情况是不可能进行这种估量的。比如选择一辆新车，或者从餐馆菜单中点菜。这些可以被认为是有风险的情况，不是因为其后果会导致经济损失，而是因为其后果可能在其他方面让人觉得不舒服或者是不喜欢。这可能会牵涉到声钱，也可能不会，但总的来说，后果不是用金钱而是用其他更具人情味的标准来估量的。