財(cái)務(wù)管理專業(yè)英語

1、.財(cái)務(wù)管理專業(yè)英語financial management財(cái)務(wù)管理decision-making決策，決策的acquire獲得，取得publicly traded corporations公開上市公司 公眾vice president of finance財(cái)務(wù)副總裁chief financial officer首席財(cái)務(wù)官chief executive officer首席執(zhí)行官balance sheet資產(chǎn)負(fù)債表capital budgeting資本預(yù)算working capital management營運(yùn)資本管理hurdle rate最低報(bào)酬率capital structure資本結(jié)構(gòu)mix

2、 of debt and equity負(fù)債與股票的組合cash dividend現(xiàn)金股利stockholder股東dividend policy股利政策dividend-payout ratio股利支付率business 企業(yè) 商業(yè) 業(yè)務(wù)financial risk財(cái)務(wù)風(fēng)險(xiǎn)sole proprietorship私人業(yè)主制企業(yè)partnership合伙制企業(yè)limited partner有限責(zé)任合伙人general partner一般合伙人separationof ownershipand control所有權(quán)與經(jīng)營權(quán)分離claim要求 主張 要求權(quán)management buyout管理層收購t

3、ender offer要約收購financial standards財(cái)務(wù)準(zhǔn)則initial public offering首次公開發(fā)行股票privatecorporation私募公司未上市公司closely held corporation控股公司board of directors董事會executove director執(zhí)行董事non- executove director非執(zhí)行董事chairperson主席controller主計(jì)長treasurer司庫revenue收入profit利潤stock repurchase股票回購stock offering股票發(fā)行tradeoff權(quán)衡，折中

4、common stock普通股current liability流動負(fù)債current asset流動資產(chǎn)marketable security流動性資產(chǎn)， 有價(jià)證券inventory存貨tangible fixed assets有形固定資產(chǎn)in tangible fixed assets無形固定資產(chǎn)patent專利trademark商標(biāo)creditor債權(quán)人stockholds equity股東權(quán)益financing mix融資組合risk aversion風(fēng)險(xiǎn)規(guī)避volatility易變性不穩(wěn)定性allocate配置capital allocation資本配置earnings per sh

5、are每股盈余return 回報(bào)market share市場份額social good社會福利financial distress財(cái)務(wù)困境stakeholder theory利益相關(guān)者理論value (wealth) maximization價(jià)值（財(cái)富）最大化common stockholder普通股股東preferred stockholder優(yōu)先股股東debt holder債權(quán)人well-being福利diversity 多樣化going concern 持續(xù)的agency problem代理問題free-riding problem搭便車問題information asymmetry信息

6、不對稱retail investor散戶投資者institutional investor機(jī)構(gòu)投資者agency relationship代理關(guān)系net present value凈現(xiàn)值creative accounting創(chuàng)造性會計(jì)stock option股票期權(quán)agency cost代理成本.bonding cost契約成本monitoring costs監(jiān)督成本takeover接管corporate annual reports公司年報(bào)balance sheet 資產(chǎn)負(fù)債表 income statement 利潤表 statement of cash flows 現(xiàn)金流量表stateme

7、nt of retained earnings 留存收益表 fair market value 公允市場價(jià)值 marketable securities 油價(jià)證券 check 支票money order 撥款但、匯款單 withdrawal 提款accounts receivable應(yīng)收賬款credit sale賒銷inventory存貨property,plant,andequipment土地、廠房與設(shè)備depreciation折舊accumulated depreciation累計(jì)折舊liability 負(fù)債current liability流動負(fù)債long-term liability長

8、期負(fù)債accounts payout應(yīng)付賬款note payout 應(yīng)付票據(jù)accrued espense 應(yīng)計(jì)費(fèi)用deferred tax 遞延稅款preferred stock優(yōu)先股common stock 普通股book value 賬面價(jià)值capital surplus資本盈余accumulated retained earnings 累計(jì)留存收益hybrid 混合金融工具treasury stock 庫藏股historic cost歷史成本current market value現(xiàn)行市場價(jià)值real estate房地產(chǎn)outstanding發(fā)行在外的a profit and loss

9、 statement損益表net income凈利潤operating income 經(jīng)營收益earnings per share每股收益simple capital structure簡單資本結(jié)構(gòu).dilutive沖減每股收益的basic earnings per share基本每股收益complexcapitalstructures復(fù)雜的每股收益diluted earnings per share稀釋的每股收益convertible securities可轉(zhuǎn)換證券warrant認(rèn)股權(quán)證accrual accounting應(yīng)計(jì)制會計(jì)amortization攤銷accelerated meth

10、ods加速折舊法straight-line depreciation直線折舊法statement of changes in shareholders equity 股東權(quán)益變動表source of cash現(xiàn)金來源use of cash現(xiàn)金運(yùn)用operating cash flows經(jīng)營現(xiàn)金流cash flow from operations經(jīng)營活動現(xiàn)金流direct method直接法indirect method間接法bottom-up approach倒推法investing cash flows投資現(xiàn)金流cash flow from investing投資活動現(xiàn)金流joint ven

11、ture合資企業(yè)affiliate分支機(jī)構(gòu)financing cash flows籌資現(xiàn)金流cash flowsfrom financing籌資活動現(xiàn)金流time value of money貨幣時(shí)間價(jià)值simple interest單利debt instrument債務(wù)工具annuity年金future value終至present value 現(xiàn)值compound interest 復(fù)利compounding復(fù)利計(jì)算pricipal本金mortgage抵押credit card信用卡terminal value終值discounting折現(xiàn)計(jì)算discount rate折現(xiàn)率opportu

12、nity cost機(jī)會成本required rate of return要求的報(bào)酬率cost of capital資本成本.ordinary annuity普通年金annuity due先付年金financial ratio財(cái)務(wù)比率deferred annuity遞延年金restrictive covenants 限制性條款perpetuity永續(xù)年金bond indenture債券契約face value面值financial analyst財(cái)務(wù)分析師coupon rate息票利率liquidity ratio流動性比率nominal interest rate名義利率current rat

13、io流動比率effective interest rate有效利率window dressing 賬面粉飾going-concern value持續(xù)經(jīng)營價(jià)值marketable securities短期證券liquidation value清算價(jià)值quick ratio速動比率book value賬面價(jià)值cash ratio現(xiàn)金比率marker value市場價(jià)值debt management ratios債務(wù)管理比率intrinsic value內(nèi)在價(jià)值debt ratio債務(wù)比率mispricing給錯定價(jià)格debt-to-equity ratio債務(wù)與權(quán)益比率valuation appr

14、oach估價(jià)方法equity multiplier權(quán)益乘discounted cash flow valuation折現(xiàn)現(xiàn)金流量模型long-term ratio長期比率undervaluation低估debt-to-total-capital 債務(wù)與全部資本比率overvaluation高估leverage ratios杠桿比率option-pricing model期權(quán)定價(jià)模型interest coverage ratio利息保障比率contingent claim valuation或有要求權(quán)估價(jià)earnings before interest and taxes息稅前利潤promiss

15、ory note本票cash flow coverage ratio 現(xiàn)金流量保障比率contractual provision契約條款asset management ratios資產(chǎn)管理比率par value 票面價(jià)值accounts receivable turnover ratio應(yīng)收賬款周轉(zhuǎn)率maturity value到期價(jià)值inventory turnover ratio存貨周轉(zhuǎn)率coupon 息票利息inventory processing period存貨周轉(zhuǎn)期coupon payment息票利息支付accounts payable turnover ratio應(yīng)付賬款周轉(zhuǎn)率

16、coupon interest rate息票利率cash conversion cycle現(xiàn)金周轉(zhuǎn)期maturity 到期日asset turnover ratio資產(chǎn)周轉(zhuǎn)率term to maturity到期時(shí)間profitability ratio盈利比率call provision贖回條款gross profit margin毛利潤call price 贖回價(jià)格operating profit margin經(jīng)營利潤sinking fund provision償債基金條款net profit margin凈利潤conversion right轉(zhuǎn)換權(quán)return on asset資產(chǎn)收益率p

17、ut provision賣出條款return on totalequity ratio全部權(quán)益報(bào)酬率indenture 債務(wù)契約return on common equity普通權(quán)益報(bào)酬率covenant條款market-to-book value ratio市場價(jià)值與賬面價(jià)值比率trustee 托管人market value ratios市場價(jià)值比率protective covenant保護(hù)性條款dividend yield股利收益率negative covenant消極條款dividend payout股利支付率positive covenant積極條款financial statemen

18、t財(cái)務(wù)報(bào)表secured deht 擔(dān)保借款profitability 盈利能力unsecured deht 信用借款viability 生存能力creditworthiness信譽(yù)solvency 償付能力collateral抵押品collateral trust bonds 抵押信托契約debenture信用債券.bond rating債券評級current yield 現(xiàn)行收益yield to maturity到期收益率default risk違約風(fēng)險(xiǎn)interest rate risk利息率風(fēng)險(xiǎn)authorized shares授權(quán)股outstanding shares 發(fā)行股treasury share 庫藏股repurchase回購right to proxy 代理權(quán)right to vote投票權(quán)independent auditor 獨(dú)立審計(jì)師straight or majority voting多數(shù)投票制cumulative voting積累投票制liquidation清算right to trans