財(cái)務(wù)管理專業(yè)英語(yǔ)詞匯表(很全面)

1、Chapter1AnOverviewofFinancialManagementbusiness 企業(yè),商業(yè),業(yè)務(wù)finance 財(cái)務(wù)，理財(cái)management 管理，管理層revenue 收入return 回報(bào)shareholder 股東stakeholder 利益相關(guān)者stock 股票profitmaximization 利潤(rùn)最大化shareholderwealth maximization 股東財(cái)寶最大化enterprise valuemaximization 企業(yè)價(jià)值最大化hedgerisks 規(guī)避風(fēng)險(xiǎn)inventory 存貨current assets 流淌資產(chǎn)currentliabi

2、lities 流淌負(fù)債financing 籌資corporation 股份公司earningpershare（EPS）exchange rate 匯率inflation 通貨膨脹contractualrelations 契約關(guān)系equity 全部者權(quán)益dividend 股利CFO(ChiefFinancial Officer）,財(cái)務(wù)總監(jiān)Chapter2TheTimeValueofMoneyaccrued 增值的，應(yīng)計(jì)的annuity 一般年金annuityfactor 年金系數(shù)compoundinterest 復(fù)利discounting 貼現(xiàn)future value 終值geometric s

3、eries 等比數(shù)列mortgage 抵押ordinary annuity 一般年金perpetuity 永續(xù)年金presentvalue 現(xiàn)值principal 本金reinvest 再投資simpleinterest 單利timevalue of money 貨幣時(shí)間價(jià)值compounding 復(fù)利計(jì)算Chapter3RiskandRewardcapital assetpricing model（CAPM) 資本資產(chǎn)定價(jià)模型diversification 分散化efficient capital market 有效資本市場(chǎng)expected return 期望回報(bào)marketsystemat

4、ic, or undiversifiable risk 市場(chǎng)風(fēng)險(xiǎn)、系統(tǒng)風(fēng)險(xiǎn)或不行分散風(fēng)險(xiǎn)portfolio 組合reward 收益，溢酬，溢價(jià)riskaversion 風(fēng)險(xiǎn)厭惡riskneutrality 風(fēng)險(xiǎn)中性riskpreference 風(fēng)險(xiǎn)偏好riskpremium 風(fēng)險(xiǎn)溢價(jià)securitymarketsline（SML）semi-strongcapital market efficiency 半強(qiáng)式資本市場(chǎng)有效spreadout 分散squareroot 平方根standarddeviation 標(biāo)準(zhǔn)差strongcapital market efficiency 強(qiáng)式資本市場(chǎng)有效t

5、ransactioncost 交易成本， idiosyncratic, unsystematic, or diversifiable risk 特殊風(fēng)險(xiǎn)、特有風(fēng)險(xiǎn)、虛假風(fēng)險(xiǎn)、非系統(tǒng)風(fēng)險(xiǎn)或可分散風(fēng)險(xiǎn)variance 方差volatility 波動(dòng)性weakcapital market efficiency 弱式資本市場(chǎng)有效Chapter4FinancialAssetsandTheirValuationasset 資產(chǎn)security 證券issue （股票，鈔票)分發(fā),發(fā)行coupon rate 票面利率，息面利率annual 每年的，年度的,一年一次的obligate 使（某人）負(fù)有責(zé)任或義務(wù)

6、outstanding 未解決的，未償付的，杰出的calculate 估量，猜測(cè)compensation 酬勞,工資,補(bǔ)償物perpetual 永久的，永恒的infinite 無(wú)限的，無(wú)窮的substitute 替代，取代yield 出產(chǎn),產(chǎn)，出（果實(shí)、利潤(rùn)、結(jié)果）approximation 相像,近似trialanderror 試誤法illustrate 說明，闡明entitle 使人有權(quán)擁有l(wèi)iability 負(fù)債intrinsicvalue 內(nèi)在價(jià)值asymmetry 不對(duì)稱constant 不變的，牢靠的phase 階段，時(shí)期preferredstock 優(yōu)先股Chapter5Capi

7、talBudgetingandInvestmentDecisioncapital budgeting 資本預(yù)算estimating netpresentvalue 預(yù)期凈現(xiàn)值theaverageaccounting return 平均會(huì)計(jì)酬勞率stand-aloneprinciple 獨(dú)立原則theinternalrateof return 內(nèi)部收益率thepaybackrule 回收期法erosion 侵蝕networking capital 凈營(yíng)運(yùn)資本opportunity cost 機(jī)會(huì)成本hardrationing 硬約束softrationing 軟約束sunkcost 沉沒成本in

8、crementalcash flow 增量現(xiàn)金流量proforma financial statement 預(yù)估財(cái)務(wù)報(bào)表forecasting risk 猜測(cè)風(fēng)險(xiǎn)scenarioanalysis 情景分析investmentcriteria 投資決策標(biāo)準(zhǔn)cash flow 現(xiàn)金流量projectcash flow 項(xiàng)目現(xiàn)金流量depreciation 折舊capital spending 資本性支出garbage-in garbage-out system 垃圾進(jìn)、垃圾出系統(tǒng)best case and worst case 最優(yōu)情形和最差情形Chapter6WorkingCapitalMana

9、gementworkingcapital 營(yíng)運(yùn)資本speculative 投機(jī)precautionary 預(yù)防的buffer 緩沖器invoice 發(fā)票deposit 存款disbursement 支付expenditure 消費(fèi)trade-off 權(quán)衡attorney 代理人applicant 申請(qǐng)人utilization 應(yīng)用dampen 使懊喪ordering cost 訂貨成本carrying cost 儲(chǔ)存成本rawmaterial 原材料insurance 保險(xiǎn)linear 線性的bad-debt 壞賬Chapter7FinancingModesdebtfinancing 債務(wù)籌資

10、equity financing 權(quán)益投資prospectus 招股說明書thegeneral cash offer 一般現(xiàn)金發(fā)行therightsoffer 配股發(fā)行initialpublicoffering(IPO）underwritingdiscount 承銷折價(jià)thesubscriptionprice 認(rèn)購(gòu)價(jià)格collateral 抵押品mortgage securities 抵押債券debenture 信用債券sinkingfund 償債基金call provision 贖回條款callprotected 贖回愛護(hù)operating leases 經(jīng)營(yíng)性租賃financial lea

11、ses 融資租賃saleandlease-back 售后租回leveraged leases 杠桿租賃warrants 認(rèn)股權(quán)證convertibles 可轉(zhuǎn)換債券call options 看漲期權(quán)straight bond value 純粹債券價(jià)值conversion value 轉(zhuǎn)換價(jià)值securedloans 抵押貸款committed lines of credit 承諾式信貸額度compensating balances 補(bǔ)償性余額trustreceipt 信托收據(jù)Chapter8CapitalStructurecapital structure 資本結(jié)構(gòu)optimal capita

12、l structure 最佳資本結(jié)構(gòu)financial leverage 財(cái)務(wù)杠桿homemadeleverage 自制杠桿payoff 回報(bào)proceeds 收益financial risk 財(cái)務(wù)風(fēng)險(xiǎn)interesttaxshield 利息稅盾directbankruptcy costs 直接破產(chǎn)成本indirectbankruptcy costs 間接破產(chǎn)成本liquidation 清償reorganization 重組absolutepriorityrule 確定優(yōu)先原則qualification 限定條件cost of equity 股權(quán)成本business risk 經(jīng)營(yíng)風(fēng)險(xiǎn)piem

13、odel 餅狀模型breakevenpoint 收益均衡點(diǎn)indifferencepoint 無(wú)差異點(diǎn)Chapter9DividendDistributiondividendirrelevancetheory 股利無(wú)關(guān)理論retainedearnings 留存收益capital surplus 資本公積earned surplus 盈余公積legal surplus 法定盈余公積free surplus reserves 任意盈余公積stockholdermeeting 股東會(huì)declarationdate 宣告日holderof-record date 股權(quán)登記日exdividenddate 除息日stocksplit 股票分割stoc