財(cái)務(wù)英語詞匯

財(cái)務(wù)英語詞匯財(cái)務(wù)英語詞匯財(cái)務(wù)英語詞匯資料僅供參考文件編號(hào)：2022年4月財(cái)務(wù)英語詞匯版本號(hào)：A修改號(hào)：1頁次：1.0審核：批準(zhǔn):發(fā)布日期：1revenuecenter收入中心2profitcentrer利潤(rùn)中心3internaltransferprice內(nèi)部轉(zhuǎn)移價(jià)格4transferpricing轉(zhuǎn)移定價(jià)5basedonmarketprice基于市場(chǎng)價(jià)格6negotiatedpricebasedonthemarketprice以市場(chǎng)為基礎(chǔ)的協(xié)商價(jià)格7transferpricebasedonthemarginalcostplusfixedexpenses變動(dòng)成本加固定費(fèi)轉(zhuǎn)移價(jià)格8transferpricebasedonthefullcost全部成本轉(zhuǎn)移價(jià)格9investmentcenter投資中心10marketshare市場(chǎng)占有率11innovation創(chuàng)新12marginofsafetyratio安全邊際率13shart-termbudgeting短期預(yù)算14overallbudget全面預(yù)算15salesbudget銷售預(yù)算16productionbudget生產(chǎn)預(yù)算17incremenalbudgetarysystem增量預(yù)算法18zero-basedbudgetarysystem零基礎(chǔ)預(yù)算法19fixedbudgetarysystem固定預(yù)算法20flexiblebudgetarysystem彈性預(yù)算法21periodicbudgetarysystem定期預(yù)算法22rollingbudgetarysystem滾動(dòng)預(yù)算法23perfomancemeasurement業(yè)績(jī)?cè)u(píng)價(jià)24economicvalueadded經(jīng)濟(jì)增加值25marketvalueadded市場(chǎng)增加值26costcenter成本中心27standardcenter標(biāo)準(zhǔn)成本中心28expensecenter費(fèi)用中心29responsibilitycost責(zé)任成本30controllablecost可控成本31unxontrollablecost非可控成本32costbehavior成本性態(tài)33fixedcosts固定成本34variablecosts可變成本35mixedcosts混合成本36semi-variablecosts半變動(dòng)成本37delayedvariablecosts延期變動(dòng)成本38steppedcosts階梯式成本39curvilinearvariablecosts曲線變動(dòng)成本40cost-volume-profitanalysis本量利分析41totalcosts總成本42profitbeforetax稅前利潤(rùn)43marginalcontribution邊際貢獻(xiàn)44marginalcontributionperunit單位邊際貢獻(xiàn)45unit-price單價(jià)46unitvariablecost單位變動(dòng)成本47contributiontosalesratio邊際貢獻(xiàn)率48break-evenanalysis盈虧臨界分析49break-evenpointinsalesvolume盈虧臨界點(diǎn)銷售量50fixedcosts固定成本51currentstandardcost現(xiàn)行標(biāo)準(zhǔn)成本52basisstandardcost基本標(biāo)準(zhǔn)成本53directmeterialtotalvariance直接材料成本差異54actualquantity實(shí)際數(shù)量55actualprice實(shí)際價(jià)格56standardprice標(biāo)準(zhǔn)價(jià)格57directmeterialpricevariance直接材料價(jià)格差異58directmeterialquantityvariance直接材料數(shù)量差異59directlabortotalvariance直接人工成本差異60directlaborwageratevariance直接人工工資率差異61directlaborefficiencyvariance直接人工效率差異62variableoverheadtotalvariance變動(dòng)制造費(fèi)用成本差異63fixedoverheadtotalvariance固定制造費(fèi)用成本差異64variableoverheadexpenditurevariance變動(dòng)制造費(fèi)用耗費(fèi)差異65variableoverheadefficiencyvariance變動(dòng)制造費(fèi)用效率差異66fixedoverheadexpenditurevariance固定制造費(fèi)用耗費(fèi)差異67fixedoverheadvolumevariance固定制造費(fèi)用能量差異68fixedoverheadefficiencyvariance固定制造費(fèi)用效率差異69fixedoverheadcapacityvariance固定制造費(fèi)用閑置能量70managementaccounting管理會(huì)計(jì)71collectionofsupportingproductionoverheads輔助生產(chǎn)費(fèi)用的歸集72directmethodofallocation直接分配法73reciprocal相互的74reciprocalmethodofallocation交互分配法75repeateddistributionmethod交互分配法76equivalent等值77equivalentunit約當(dāng)產(chǎn)量78joint共同的，聯(lián)合的79jointproducts聯(lián)產(chǎn)品80by-product副產(chǎn)品81sellingpricemethod售價(jià)法82physicalunitsmethod實(shí)物數(shù)量法83jobcosting品種法84batchcosting分批法85processcosting分步法86standardcosting標(biāo)準(zhǔn)成本法或標(biāo)準(zhǔn)成本計(jì)算87standardcost標(biāo)準(zhǔn)成本88standardcostsystem標(biāo)準(zhǔn)成本系統(tǒng)89idealstandardcost理想成本系統(tǒng)90attainablestandardcost正常標(biāo)準(zhǔn)成本91directmaterial直接材料92directlabor直接人工93fuel燃料94fuelandpowel燃料和動(dòng)力95productionovethead制造費(fèi)用96salesexpenses銷售費(fèi)用97generalandadministrativeexpenses管理費(fèi)用98productcost產(chǎn)品成本99periodcost期間成本100directcost直接成本101indirectcost間接成本102costcollectionandallocation成本的歸集和分配103actualcosingsystem實(shí)際成本計(jì)算制度104standardcostingsystem標(biāo)準(zhǔn)成本計(jì)算制度105absorptioncostingsystem全部成本計(jì)算制度106marginalcostingsystem變動(dòng)成本計(jì)算制度107activity-basedcostingsystem作業(yè)基礎(chǔ)成本計(jì)算制度108apportionment分配109apportionmentratio分配率110allocation分配111reorder重新訂購112level水平，級(jí)別113reorderlevel重新訂貨水平114reorderpoint重新訂貨點(diǎn)115matchingfinancingpolic配合型籌資政策116aggressive有進(jìn)取心的117aggressivefinancingpolicy激進(jìn)的籌資政策118conservative保守派119conservativefinancingpolicy保守的籌資政策120tradecredit商業(yè)信用121businesscredit商業(yè)信用122creditlimit信貸限額123commitment保證承若124commitmentfee保證金承若金125compensate補(bǔ)償126compensatingbalance補(bǔ)償性金額127costaccounting成本會(huì)計(jì)128productcosting產(chǎn)品成本核算129costing成本計(jì)算130productioncost生產(chǎn)成本131character品質(zhì)132capacity能力133capital資本134collateral抵押135condition條件136acquisition取得137acquisitioncost取得成本138ordercost訂購成本139procure購置140procuringcos購置成本t141holdingcost儲(chǔ)存成本142stock–out缺貨143stock-outcost缺貨成本144orderleadtime訂貨提前期145successive連續(xù)的146supply供給147successivesupplyandusingofinventory存貨陸續(xù)供應(yīng)和使用148buffer保險(xiǎn)149bufferinventory保險(xiǎn)儲(chǔ)備150safetyinventory安全儲(chǔ)備151participatingcorporatebond參加公司債劵152non-participatingcorporatebond不參加公司債劵153fixedinterestratebond固定利率債券154float浮動(dòng)155floatinginterestratebond浮動(dòng)利率債券156listedbond上市債券157publiclytradedbond上市債券158non-listedbond非上市債券159termbond到期一次債券160serial分期償付161installment分期付款162serialbond分期債券163installmentbond分期債券164repaymentatmaturity到期付款165advance提前166repaymentinadvance提前償還167arrears拖延168repaymentinarrears滯后償還169otherlong-termfinancing其他長(zhǎng)期籌資170warrants認(rèn)股權(quán)證171convertible可轉(zhuǎn)換的172conversion轉(zhuǎn)換173conversionprice轉(zhuǎn)換價(jià)格174conversionratio轉(zhuǎn)換比率175conversionperiod轉(zhuǎn)換期176provision條款177callprovision贖回條款178putprovision回售條款179mandatory強(qiáng)制的180mandatoryconversionprovision181constrictive緊縮的182constrictivecurrentassetsinvestingpolicy緊縮的流動(dòng)資產(chǎn)投資政策183speculative投機(jī)的184speculativemotive投機(jī)動(dòng)機(jī)185transaction交易的186transactionmotive交易動(dòng)機(jī)187precautionary預(yù)防的188precautionarymotive預(yù)防性動(dòng)機(jī)189megotiable可協(xié)商的190megotiablesecurities有價(jià)證劵200float浮游量浮差201accelerate使加快202acceleratecollections收款203delay延期204delayedpaymentforpayables推遲應(yīng)付賬款的支付205inventory存貨206payables應(yīng)付款207prepayment預(yù)付款208economic經(jīng)濟(jì)的209economicorderquantity經(jīng)濟(jì)訂購量210managementcost管理成本211shortagecost缺貨成本212managementmodel管理模式213creditpolicy信用政策214creditterm信用條件215creditperiod信用期間216dividendrelevancetheory股利相關(guān)論217taxdifferencetheory稅差理論218clienteleeffecttheory顧客效應(yīng)理論219signaling信號(hào)220signalingtheor信號(hào)理論y221policy政策保險(xiǎn)單222dividenddistributionpolicy股利分配政策223residual剩余224residualdividendpolicy剩余分配政策225constant固定的不變的226sustainable可持續(xù)的227constantorsustainablegrowthdividendpolicy固定或持續(xù)增長(zhǎng)股利政策228payout支出支付229constantdividendpayoutratio固定的股利支付率政策230sharedividend股票股利231split分割232sharesplit股票分割233repurchase回購234sharerepurchase股票回購235ordinaryshare普通股236prefer優(yōu)先權(quán)237preferce優(yōu)先權(quán)238prefercedshare=prefenceshare優(yōu)先股239register登記240registershare記名股241bearershare不記名股242sharewithfacevalue面值股票243sharewithoutfacevalue無面值股票244commission委托委任245saleoncommission委托銷售246underwrite承購包銷247proxy代理人248salesbyproxy代理銷售249nexvalueofassetsmethod資產(chǎn)凈值法250overthecountermarket店頭市場(chǎng)251seasoned熟練的老練的有經(jīng)驗(yàn)的252seasonedequityoffering股權(quán)再融資253financingbyissuingnewshare增發(fā)新股融資254rightissue配股255rightissuestoexistingshareholders向現(xiàn)有股東配股i256protective保護(hù)的257provision條款258generalprotectiveprovisions一般保護(hù)性條款259specialprotectiveprovisions特殊保護(hù)條款260long-termbond長(zhǎng)期債券261registeredbond記名債券262bearerbond不記名債券263convertible可改變的264convertiblebond可轉(zhuǎn)換證券265non-convertiblebond不可轉(zhuǎn)換的債券266mortgage抵押267mortgagebond抵押債券268generalmortgagebond一般抵押債券269estate不動(dòng)產(chǎn)270realestatemortgagebond不動(dòng)產(chǎn)抵押債券271equipmentmortgagebond設(shè)備抵押債券272securitiestrustbond證券信托債券273debenturebonds信用債券274corporatebond公司債券275participate參與276priceearningratiomodel(市價(jià)-進(jìn)價(jià))市盈率模型（12.31）277price-to-bookratiomodel市凈率模型278price-to-salesratiomodel收入乘數(shù)模型279long-terminvestment長(zhǎng)期投資280capitalbudgeting資本預(yù)算281discountedcashflowmethod現(xiàn)金流量折現(xiàn)法282cashoutflow現(xiàn)金流出283cashinflow現(xiàn)金流入284netcashflow凈現(xiàn)金流285relevantcost相關(guān)成本286irrelevantcost非相關(guān)成本287sunkcost沉沒成本288opportunitycost機(jī)會(huì)成本289fixedassetsreplacement固定資產(chǎn)更新290averageannual年平均291averageannualcost平均年成本292averageannualcostoffixedassets固定資產(chǎn)平均年成本293depreciation折舊294depreciationallowedfortax折舊抵稅295internalrateofreturn內(nèi)部報(bào)酬率法296paybackperiodmethod回收期法297equityvalue股權(quán)價(jià)值（12.30）298goingconcernvalue持續(xù)經(jīng)營(yíng)價(jià)值299liquidation償還300liquidationvalue清算價(jià)值301valueofnon-controllinginterest少數(shù)股權(quán)價(jià)值302valueofcontrollinginterest控股權(quán)價(jià)值303dividendcashflowmodel股利現(xiàn)金流量模型304equitycashflowmode股權(quán)現(xiàn)金流量模型305perpetual永久的306perpetualgrowthmodel永續(xù)增長(zhǎng)模型307two-phasegrowthmodel兩階段增長(zhǎng)模型308entitycashflowmodel實(shí)體現(xiàn)金流量模型309debtcashflow債務(wù)現(xiàn)金流310forecastperiodvalue預(yù)測(cè)期值311follow-upperiodvalue后續(xù)期值312relativevaluationmethod相對(duì)估值法313multiplier乘數(shù)314multipliervaluationmethod乘數(shù)估值法315pricemultipliermethod價(jià)格乘數(shù)法316comparabletransactionvaluemethod可比交易價(jià)值方法317premium額外費(fèi)用（12.29）318marketriskpremium市場(chǎng)風(fēng)險(xiǎn)溢價(jià)319dividend股利紅利320dividendgrowthmodel股利增長(zhǎng)模型321costofdebt債務(wù)成本322historical歷史的323historicalcost歷史成本324future將來325futurecost未來成本326committedincome承若收入327expectedreturn期望回報(bào)328yieldtomaurity到期收益率329comparable可比較的330comparablecompanymethod可比公司法331riskadjustmentmethod風(fēng)險(xiǎn)調(diào)整法332costofdebtaftertax納稅后的負(fù)債成本333profitaftertax稅后利潤(rùn)334issuingcosts發(fā)行成本335businessvaluation商業(yè)價(jià)值336couponsbond平息證券（12.28）337zerocouponbond零息證券338perpetual永久的339perpetualbonds永久證劵340ordinary普通的341ordinarysharevaluation342openingprice開盤343closingprice收盤344thevalueofzerogrowthshare零增長(zhǎng)股票的價(jià)值345constant不變的346thevalueofconstantgrowthshare固定增長(zhǎng)股票的價(jià)值347thevalueofnon-constantgrowthshare不固定增長(zhǎng)股票的價(jià)值348expectedyield期望收益率349costofcapital資本成本350weighted加權(quán)351average平均352weightedaverage加權(quán)平均353weightedaveragecostofcapital加權(quán)平均資本成本354costofordinaryshare普通股的成本355risk-freeinterest無風(fēng)險(xiǎn)利率356capitalmarketline資本市場(chǎng)線（12.27）357risk-free無風(fēng)險(xiǎn)358risk-freeassets無風(fēng)險(xiǎn)資產(chǎn)359equilibrium均衡360marketequilibriumpoint市場(chǎng)均衡點(diǎn)361systematicrist系統(tǒng)風(fēng)險(xiǎn)362unsystematicrisk非系統(tǒng)風(fēng)險(xiǎn)363capitalassetpricingmodel資本資產(chǎn)定價(jià)模型364security安全365securitymarketline證券市場(chǎng)線366betacoefficient貝塔系數(shù)367valuation估值估價(jià)368valuationofbondandshare證券和股票的估價(jià)369bond債券370bondvaluation債券估價(jià)371parvalue面值372facevalue面值373couponrate票面利率374maturitydate到期日375expirydate到期日376bondyield債券的收益率377standarddeviation標(biāo)準(zhǔn)差（12.26）378investment投資379portfolio組合380investmentportfolio投資組合381expect預(yù)期382expectedrateofreturn預(yù)期報(bào)酬率383correlation相關(guān)性384coefficient系數(shù)385correlationcoefficient相關(guān)系數(shù)386covariance協(xié)方差covariancematrix協(xié)方差矩陣387opportunity時(shí)機(jī)機(jī)會(huì)388opportunityset機(jī)會(huì)集389diversification多元化390diversificationeffect分散化效應(yīng)391perfect完全的完善的392positive正面的積極的393perfectpositivecorrelation完全正相關(guān)394negative負(fù)面的395perfectnegativecorrelation完全負(fù)相關(guān)396trade-offtheory權(quán)衡理論（1月4日）397financialdistress財(cái)務(wù)困境398agencytheory代理理論399assetsubstitutionproble資產(chǎn)替代問題400substistution替代401peckingordertheory優(yōu)序融資理論402indifferentpointtoEPS每股收益無差別點(diǎn)法403distribution分配404dividenddistribution股利分配405legal合法的406legalreserve法定公積金407recorddate登記日期408ex-dividenddate除息日409payabledate支付日410cashdividend現(xiàn)金股利411propertydividend財(cái)產(chǎn)股利412liabilitydividend負(fù)債股利413scripdividend票據(jù)理論414dividendtheory股利理論415divedendirrelevancetheory股利無關(guān)論416expand擴(kuò)張417optionstoexpand擴(kuò)張期權(quán)418abandon放棄419optionstoabandon放棄期權(quán)420long-termfinancing長(zhǎng)期籌資421capitalstructure資本結(jié)構(gòu)422operatingleverage經(jīng)營(yíng)杠桿423degreeofoperatingleverage經(jīng)營(yíng)杠桿系數(shù)424degreeoffinancialleverage財(cái)務(wù)杠桿系數(shù)425earningbeforeinterestsandtaxes息稅前利潤(rùn)426degreeoftotalleve