ACCA資料財務(wù)管理英語中英文對照

1、更多企業(yè)學(xué)院：中小企業(yè)管理全能版183套講座+89700份資料總經(jīng)理、高層管理49套講座+16388份資料中層管理學(xué)院46套講座+6020份資料國學(xué)智慧、易經(jīng)46套講座人力資源學(xué)院56套講座+27123份資料各階段員工培訓(xùn)學(xué)院77套講座+324份資料員工管理企業(yè)學(xué)院67套講座+8720份資料工廠生產(chǎn)管理學(xué)院52套講座+13920份資料財務(wù)管理學(xué)院53套講座+17945份資料銷售經(jīng)理學(xué)院56套講座+14350份資料銷售人員培訓(xùn)學(xué)院72套講座+4879份資料更多企業(yè)學(xué)院：中小企業(yè)管理全能版183套講座+89700份資料總經(jīng)理、高層管理49套講座+16388份資料中層管理學(xué)院46套講座+6020份資

2、料國學(xué)智慧、易經(jīng)46套講座人力資源學(xué)院56套講座+27123份資料各階段員工培訓(xùn)學(xué)院77套講座+324份資料員工管理企業(yè)學(xué)院67套講座+8720份資料工廠生產(chǎn)管理學(xué)院52套講座+13920份資料財務(wù)管理學(xué)院53套講座+17945份資料銷售經(jīng)理學(xué)院56套講座+14350份資料銷售人員培訓(xùn)學(xué)院72套講座+4879份資料ACCA-財務(wù)管理英語solepropsietorship獨(dú)資企業(yè)partnership合伙企業(yè)corporatefinance公司財務(wù)corporate公司closelyheld私下公司publiccompany公眾公司GoldmanSachs高盛銀行pensionfund養(yǎng)老基金

3、insurancecompany保險公司boardofdirector董事會separationofownershipandmanagement所有權(quán)與管理權(quán)的分離limitedliability有限責(zé)任articlesofincorporation公司章程realasset實(shí)物資產(chǎn)financialasset金融資產(chǎn)security證券financialmarket金融市場capitalmarket資本市場moneymarket貨幣市場investmentdecision投資決策capitalbudgetingdecision資本預(yù)算決策financingdecision融資決策financ

4、ialmanager財務(wù)經(jīng)理treasurer司庫controller總會計師CFO首席財務(wù)官principal-agentproblem委托代理問題principal委托人agent代理人agencycost代理成本informationasymmetry信息不對稱signal信號efficientmarketshypothesis有效市場假說presentvalue現(xiàn)值discountfactor貼現(xiàn)因子rateofreturn收益率discountrate貝占現(xiàn)率hurdlerate門坎比率opportunitycostofcapital資本機(jī)會成本netpresentvalue凈現(xiàn)值c

5、ashoutflow現(xiàn)金支出netpresentvaluerule凈現(xiàn)值法貝Urate-of-returnrule收益率法則profitmaximization禾U潤最大化doingwell經(jīng)營盈禾Udoinggood經(jīng)營造益collateral抵押品warrant認(rèn)股權(quán)證convertiblebond可轉(zhuǎn)換債券primaryissue一級發(fā)行prinarymarket一級市場secondarytansaction二級交易secondarymarket二級市場over-the-counter(OTC)場外交易financialintermediary金融中介zero-stage啟動階段busi

6、nessplan創(chuàng)業(yè)計戈U書first-stagefinancing第一階段融資after-the-moneyvaluation注資后的價值papergain賬面禾U潤mezzaninefinancing弓I渡融資angelinvestor天使投資者venturecapitalfund創(chuàng)業(yè)投資基金limitedprivatepartnership有限合伙企業(yè)generalpartner普通合伙人limitedpartner有限合伙人small-businessinvestmentcompanies(SBIC)小企業(yè)投資公司initialpublicoffering(IPO)首次公開發(fā)行prim

7、aryoffering首次發(fā)行secondaryoffering二次發(fā)行underwriter承銷商syndicateofunderwriter承銷辛迪力口registrationstatement注冊說明書prospectus招股說明書roadshow路演greenshoeoption綠鞋期權(quán)spread差價offeringprice發(fā)售價格underpricing抑價winner;scurse成功者災(zāi)難bookbuilding標(biāo)書登記fixedpriceoffer定價發(fā)售auction拍賣discriminationauction差價拍賣uniform-priceauction價拍賣gen

8、eralcashoffer一般現(xiàn)款發(fā)行rightissue附權(quán)發(fā)行shelfregistration上架注冊priorapproval事前許可boughtdeal買方交易seasonedissue新增發(fā)行knowledgeableinvertor成熟的投資者qualifiedinstitutionalbuyer有資格的機(jī)構(gòu)買者recorddate登記日withdividend附有紅利cumdividend附息exdividend除息legalcapital法定資本regularcashdividend正?，F(xiàn)金紅禾1extra額外的specialdividend特另1J紅禾1stockdivid

9、end股票紅利automaticdividendreinvestmentplans(DRIP)紅禾U自動轉(zhuǎn)投計劃transferofvalue價值轉(zhuǎn)移capitalstructure資本結(jié)構(gòu)MMspropositionMM定理weighted-averagecostofcapital(WACC)加權(quán)平均資本成本margindebt保證金借款floating-ratenote浮動利率票據(jù)money-marketfund貨幣市場基金interest-rateceiling利率上限trade-offtheory權(quán)衡理論righttodefault違約權(quán)l(xiāng)everagebuy-out(LBO)杠桿收購

10、asymmetricinformation信息不對稱financialslack銀根寬松costofdebt負(fù)債成本costofequity權(quán)益成本terminalvalue清算價值cashflowtoequity權(quán)益現(xiàn)金流rebalancing重整projectfinancing項(xiàng)目融資adjustedcostofcapital調(diào)整資本成本equivalentloan等值貸款offsettingtransaction反向交易depreciablebasis折舊基數(shù)adjustedpresentvalue(APV)調(diào)整現(xiàn)值calloption看漲期權(quán)exerciseprice執(zhí)行價格strik

11、eprice敲定價格exercisedate至U期日Europeancall歐式看漲期權(quán)Americancall美式看漲期權(quán)positiondiagram頭寸圖putoption看跌期權(quán)SalomonBrothers所羅門兄弟公司termstuctureofinterestrate利率期限結(jié)構(gòu)annuity年金perpetuity永久年金annuityfactor年金因子annuitydue即期年金futurevalue終值conmpoundinterest復(fù)禾1simpleinterest單禾1continuouslycompoundedrate連續(xù)復(fù)禾U率ConsumerPriceInde

12、x(CPI)消費(fèi)物價指數(shù)currentdollar當(dāng)期貨幣nominaldollar名義貨幣constantdollar不變貨幣realdollar實(shí)際貨幣realrateofreturn實(shí)際收益率inflationrate通貨膨脹率principal本金deflation滯脹yieldtomaturity到期收益率marketcapitalizationrate市場資本化率dividendyield紅禾U收益率costofequitycapital權(quán)益資本成本payoutratio紅利發(fā)放率earningspershare(EPS)每股收益returnonequity(ROE)權(quán)益收益率di

13、scountcashflow貼現(xiàn)現(xiàn)金流growthstock成長股incomestock績優(yōu)股presentvalueofgrowthopportunity(PVGO)成長機(jī)會的現(xiàn)值price-earningsratio(P/E)市盈率freecashflow(FCF)自由現(xiàn)金流量bookrateofreturn賬面收益率capitalinvestment資本投資operatingexpense經(jīng)營費(fèi)用paybackperiod回收期discounted-paybackrule貼現(xiàn)回收期法則discounted-cash-flowrateofreturn貼現(xiàn)現(xiàn)金流量的收益率internalra

14、teofreturn(IRR)內(nèi)部收益率lending貸出borrowing借入profitabilitymeasure盈禾U指標(biāo)standardofpfofitability贏禾U標(biāo)準(zhǔn)modifiedinternalrateofreturn修正內(nèi)部收益率mutuallyexclusiveprojects互相排斥的項(xiàng)目capitalrationing資本約束profitabilityindex盈禾U指標(biāo)softrationing軟約束hardrationing硬約束incrementalpayoff增量收入networkingcapital凈營運(yùn)資本sunkcost沉沒成本sunk-costf

15、allacy沉沒成本悖論overheadcost間接費(fèi)用salvagevalue殘值straight-linedepreciation直線法折舊InternalRevenueService國內(nèi)稅收署taxshield稅盾acceleratedcostrecoverysystem力口速成本回收折舊法alternativeminimumtax另類最低稅taxpreference稅收優(yōu)惠accelerateddepreciation力口速折舊projectanalysis項(xiàng)目分析equivalentannualcashflow等價年度現(xiàn)金流marginalinvestment邊際投資defaultr

16、isk違約風(fēng)險riskpremium風(fēng)險溢酬standarderror標(biāo)準(zhǔn)誤差standarddeviation標(biāo)準(zhǔn)差marketportfolio市場組合marketreturm(rm)市場收益率variance方差thelossofadgreeoffreedom自由度損失Delphic德爾菲uniquerisk獨(dú)特風(fēng)險unsystematicrisk非系統(tǒng)風(fēng)險residualrisk剩余風(fēng)險specificrisk特定風(fēng)險diversifiablerisk可分散風(fēng)險marketrisk市場風(fēng)險systematicrisk系統(tǒng)風(fēng)險undiversifiablerisk不可分散風(fēng)險convar

17、iance協(xié)方差well-diversified有效分散valueadditivity價值可加性efficientportfolio有效投資組合quadraticprogramming二次規(guī)戈Ubestefficientportfolio最佳有效投資組合capitalassetpricingmodel(CAPM)資本資產(chǎn)定價模型separationtheorem分離定理securitymarketline證券市場線marketcapitalization市場資本總額small-capstocks小盤股book-to-marketration賬面-市值比datamining數(shù)據(jù)挖掘datasno

18、oping數(shù)據(jù)偵察consumptionbeta消費(fèi)貝塔consumptionCAPM消費(fèi)型資本資產(chǎn)定價模型riskaversion風(fēng)險厭惡arbitragepricingtheory套禾U定價理論sensitivityofeachstocktothesefactors每種股票對這些因素的敏感度three-factormodel三因素模型companycostofcapital公司資本成本industrybeta行業(yè)貝塔firmvalue公司價值debtvalue負(fù)債價值assetvalue資產(chǎn)價值blue-chipfirm藍(lán)籌股financialleverage財務(wù)杠桿gearing舉債經(jīng)營

19、financialrisk財務(wù)風(fēng)險unlever消除杠桿relativemarketvaluesofdebt(E/V)負(fù)債的相對市場價值taxableincome應(yīng)稅禾U潤after-taxcost稅后成本marginalcorporatetaxrate公司邊際稅率after-taxweighted-averagecostofcapital稅后加權(quán)平均資本成本cyclicality周期性cyclicalfirms周期性公司operatingleverage經(jīng)營杠桿revenue收入fixedcosts固定成本variablecosts可變成本rateofoutput產(chǎn)出率certaintyeq

20、uivalent確定性等價值certainty-equivalentcashflow確定性等價現(xiàn)金流risk-adjusteddiscountrate風(fēng)險相應(yīng)貝占現(xiàn)率underlyingvariables基礎(chǔ)變量sample抽樣realoption實(shí)物期權(quán)decisiontree決策樹timingqption安排期權(quán)productionoption生產(chǎn)性期權(quán)optiontobailout清算選擇權(quán)economicrent經(jīng)濟(jì)租金futuremarket期貨市場capitalbudget資本預(yù)算strategicplanning戰(zhàn)略規(guī)劃appropriationrequest撥款申請postau

21、dit事后審計stockoptions股票期權(quán)privatebenefit私下禾U益perks特權(quán)享受perquisite特權(quán)享受overinvestment過度投資generallyacceptedaccountingprinciple(GAAP)公認(rèn)會計原貝Uqualifieddoption保留意見delegated委托economicvalueadded(EVA)經(jīng)濟(jì)附力口值tradeloading貿(mào)易超載economicdepreciation經(jīng)濟(jì)折舊nationalincomeandproductaccounts國民收入與產(chǎn)出賬戶cap上限合約strip本息剝離債券swap互換boo

22、krunner股份登記員efficientcapitalmarket有效資本市場randomwalk隨機(jī)游走positivedrift正漂移autocorelationcoefficient自相關(guān)系數(shù)weakformofefficiency弱有效性semistrongformofefficiency半強(qiáng)有效性strongformofefficiency強(qiáng)有效性marketmodel市場模型acquiringfirm兼并公司acquiredfirm被兼并公司superiorprofit超常禾U潤overreaction反應(yīng)過度underreaction反應(yīng)不足indexarbitrageur指數(shù)

23、套禾U者portfolioinsurancescheme證券組合保險策略superiorratesofreturn超常收益exchange-ratepolicy匯率政策applicationdate申購日long-termasset長期資產(chǎn)retainedearnings留存收益financialdeficit資金缺口internalfund內(nèi)部資金debtpolicy負(fù)債政策dividendpolicy紅利政策long-termfinancing長期融資totalcapitalization資本總額reserve準(zhǔn)備金issuedandoutsanding已發(fā)行流通股份issuedbutno

24、toutsanding已發(fā)行未流通股份authorizedsharecapital法定股本總額financialinstitution金融機(jī)構(gòu)cash-flowright現(xiàn)金流要求權(quán)controlright控制勸dominantstockholder控股股東majorityvotingsystem多數(shù)投票制cumulativevoting累計投票制supermajority絕對多數(shù)制proxycontest投票代理權(quán)角逐minoritystockholder小股東reversestocksplit逆股票拆細(xì)masterlimitedpartnership業(yè)主有限責(zé)任合伙企業(yè)realestate

25、investmenttrust(REIT)房地產(chǎn)信托投資基金preferredstock優(yōu)先股cumulativepreferredstock紅禾U累積優(yōu)先股lineofcredit授信額度fixed-rate固定利率floating-rate浮動利率coupon息票LondonInterbankOfferedRate(LIBOR)倫敦銀行間拆借利率eurobond歐洲債券eurocurrency歐洲貨幣euro歐元senior優(yōu)級junior次級subordinated從屬secured有擔(dān)保的collateral抵押品warrant認(rèn)股權(quán)證convertiblebond可轉(zhuǎn)換債券prima

26、ryissue一級發(fā)行prinarymarket一級市場secondarytansaction二級交易secondarymarket二級市場over-the-counter(OTC)場外交易financialintermediary金融中介zero-stage啟動階段businessplan創(chuàng)業(yè)計戈U書first-stagefinancing第一階段融資after-the-moneyvaluation注資后的價值papergain賬面禾U潤mezzaninefinancing弓I渡融資angelinvestor天使投資者venturecapitalfund創(chuàng)業(yè)投資基金limitedprivat

27、epartnership有限合伙企業(yè)generalpartner普通合伙人limitedpartner有限合伙人small-businessinvestmentcompanies(SBIC)小企業(yè)投資公司initialpublicoffering(IPO)首次公開發(fā)行primaryoffering首次發(fā)行secondaryoffering二次發(fā)行underwriter承銷商syndicateofunderwriter承銷辛迪力口registrationstatement注冊說明書prospectus招股說明書roadshow路演greenshoeoption綠鞋期權(quán)spread差價offeringprice發(fā)售價格underpricing抑價winnerscurse成功者災(zāi)難bookbuilding標(biāo)書登記fixedpriceoffer定價發(fā)售auction拍賣discriminationauction差價拍賣uniform-priceauction價拍賣generalcashoffer一般現(xiàn)款發(fā)行rightissue附權(quán)發(fā)行shelfregistration上架注冊priorapproval事前許