財務(wù)管理專業(yè)英語期末復(fù)習(xí)

財務(wù)管理專業(yè)英語期末重點一、單詞Topic1財務(wù)管理financialmanagement資本預(yù)算capitalbudgeting資本結(jié)構(gòu)capitalstructure股利政策dividendpolicy存貨inventory風(fēng)險規(guī)避riskaversion股東權(quán)益stockholders’equity流動負(fù)債currentliabilityTopic2財務(wù)風(fēng)險financialrisk合伙制企業(yè)partnership私人業(yè)主制企業(yè)soleproprietorship收入revenue主計長controller財務(wù)困境financialdistress股票期權(quán)stockoption首次公開發(fā)行股票(IPO)initialpublicofferingTopic3盈利能力profitability償付能力solvency利潤表incomestatement有價證券marketablesecurities提款withdrawal應(yīng)收賬款accountsreceivable遞延稅款deferredtaxTopic4流動性比率liquidityratio權(quán)益乘數(shù)equitymultiplier資產(chǎn)收益率(ROA)returnonassets毛利grossprofitmargin權(quán)益報酬率returnonequity市盈率P/Eratio杠桿比率leverageratio息稅前盈余(EBIT)earningsbeforeinterestandtaxesTopic5貨幣時間價值timevalueofmoney年金annuity折現(xiàn)率discountrate機會成本opportunitycost遞延年金deferredannuity條款covenant到期收益率yieldtomaturity違約風(fēng)險defaultriskTopic6組合portfolio可分散風(fēng)險diversifiablerisk概率probability靈敏度分析sensitivityanalysis有效市場假說efficientmarkethypothesis套利定價理論(APT)arbitragepricingtheory資本資產(chǎn)定價模型capitalassetpricingmodel期望收益expectedreturnTopic7資本支出capitalexpenditure資本預(yù)算capitalbudget破產(chǎn)bankruptcy制造費用overhead模擬simulation期后審計post-audit沉沒成本sunkcost附加效應(yīng)sideeffectTopic8金融市場financialmarket回購repurchase操縱manipulate承銷underwriting私人控股公司privatelyheldcorporation公開上市g(shù)opublic公開發(fā)行publicoffer加權(quán)平均資本成本weightedaveragecostofcapitalTopic9混合證券hybridsecurity風(fēng)險資本venturecapital期權(quán)交易optionexchange貸款額度lineofcredit租賃lease最優(yōu)資本結(jié)構(gòu)optimalcapitalstructure目標(biāo)資本結(jié)構(gòu)desiredortargetcapitalstructure可轉(zhuǎn)換債券convertiblebondTopic10股票回購stockrepurchase股票股利stockdividends股票分割stocksplit所有權(quán)稀釋dilutionofownership（1）Owner’sequity所有者權(quán)益（2）VentureCapitalandprivateEquity風(fēng)險投資和私募投資（3）commonstock普通股（4）warrants認(rèn)證權(quán)證（5）Contingentvalueright或有價值權(quán)利11.Debt債務(wù)融資（1）bankdebt銀行借款（2）bonds債券（3）leases租賃12.Firmsgenerallyconsiderthefollowingfactorwhenmakingcapitalstructuredecisions:公司選擇資本結(jié)構(gòu)時一般要考慮下列因素（1）Salestability銷售穩(wěn)定性（2）Assetstructure資產(chǎn)結(jié)構(gòu)（3）Operatingleverage經(jīng)營杠桿（4）Growth增長率（5）Profitability盈利能力（6）Taxes稅收（7）Control控制（8）Managementattitudes管理（9）Lenderandratingagencyattitudes貸款人及評級機構(gòu)的態(tài)度（10）Marketconditions市場條件（11）Thefirm’sinternalcondition企業(yè)內(nèi)部條件（12）Financialflexibility財務(wù)靈活性13.Dividendpayoutprocedure派息程序（1）Declarationdate除息日（2）Ex-dividenddate除息日（3）recorddate股權(quán)登記日（4）Paymentdate股利支付日14.Typesofdividends股利種類（1）Cashdividend現(xiàn)金股利（2）Stockdividend股票股利（3）Propertydividend財產(chǎn)股利15.FactorsInfluencingthedividenddecision影響股利決策因素(1)Shareholderfactors股東因素(2)Firmfactors公司因素(3)Otherconstraints其他因素16.Cashmanagementinvolvesthreemajordecisionareas現(xiàn)金管理的三個決策（1）Determiningappropriatecashbalances確定適當(dāng)?shù)默F(xiàn)金余額（2）Investingidlecash投資閑置資金（3）Managingcollectionsanddisbursements管理收款和付款17.Creditpolicy信貸政策5csOnetechniquethatisusefulaidindecidingwhethertograntcreditistheFiveCsofCredit.Creditanalystsgenerallyconsiderfivefactorswhendeterminingwhethertograntcredit:(1)character特征(2)capacity能力(3)capital資本(4)collateral抵押(5)conditions條件18.Inventorymanagementtechniques存貨管理技術(shù)Managementcommonlyusefourinventorymanagementtechniques:管理者通常使用的4個存貨管理制度（1