財務管理專業(yè)英語

1、.財務管理專業(yè)英語financial management財務管理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財務副總裁chief financial officer首席財務官chief executive officer首席執(zhí)行官balance sheet資產負債表capital budgeting資本預算working capital management營運資本管理hurdle rate最低報酬率capital structure資本結構mix

2、 of debt and equity負債與股票的組合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financial risk財務風險sole proprietorship私人業(yè)主制企業(yè)partnership合伙制企業(yè)limited partner有限責任合伙人general partner一般合伙人separationof ownershipand control所有權與經營權分離claim要求 主張 要求權management buyout管理層收購t

3、ender offer要約收購financial standards財務準則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權衡，折中

4、common stock普通股current liability流動負債current asset流動資產marketable security流動性資產， 有價證券inventory存貨tangible fixed assets有形固定資產in tangible fixed assets無形固定資產patent專利trademark商標creditor債權人stockholds equity股東權益financing mix融資組合risk aversion風險規(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market share市場份額social good社會福利financial distress財務困境stakeholder theory利益相關者理論value (wealth) maximization價值（財富）最大化common stockholder普通股股東preferred stockholder優(yōu)先股股東debt holder債權人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機構投資者agency relationship代理關系net present value凈現(xiàn)值creative accounting創(chuàng)造性會計stock option股票期權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balance sheet 資產負債表 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 公允市場價值 marketable securities 油價證券 check 支票money order 撥款但、匯款單 withdrawal 提款accounts receivable應收賬款credit sale賒銷inventory存貨property,plant,andequipment土地、廠房與設備depreciation折舊accumulated depreciation累計折舊liability 負債current liability流動負債long-term liability長

8、期負債accounts payout應付賬款note payout 應付票據accrued espense 應計費用deferred tax 遞延稅款preferred stock優(yōu)先股common stock 普通股book value 賬面價值capital surplus資本盈余accumulated retained earnings 累計留存收益hybrid 混合金融工具treasury stock 庫藏股historic cost歷史成本current market value現(xiàn)行市場價值real estate房地產outstanding發(fā)行在外的a profit and loss

9、 statement損益表net income凈利潤operating income 經營收益earnings per share每股收益simple capital structure簡單資本結構.dilutive沖減每股收益的basic earnings per share基本每股收益complexcapitalstructures復雜的每股收益diluted earnings per share稀釋的每股收益convertible securities可轉換證券warrant認股權證accrual accounting應計制會計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 股東權益變動表source of cash現(xiàn)金來源use of cash現(xiàn)金運用operating cash flows經營現(xiàn)金流cash flow from operations經營活動現(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分支機構financing cash flows籌資現(xiàn)金流cash flowsfrom financing籌資活動現(xiàn)金流time value of money貨幣時間價值simple interest單利debt instrument債務工具annuity年金future value終至present value 現(xiàn)值compound interest 復利compounding復利計算pricipal本金mortgage抵押credit card信用卡terminal value終值discounting折現(xiàn)計算discount rate折現(xiàn)率opportu

12、nity cost機會成本required rate of return要求的報酬率cost of capital資本成本.ordinary annuity普通年金annuity due先付年金financial ratio財務比率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財務分析師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)經營價值marketable securities短期證券liquidation value清算價值quick ratio速動比率book value賬面價值cash ratio現(xiàn)金比率marker value市場價值debt management ratios債務管理比率intrinsic value內在價值debt ratio債務比率mispricing給錯定價格debt-to-equity ratio債務與權益比率valuation appr

14、oach估價方法equity multiplier權益乘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 債務與全部資本比率overvaluation高估leverage ratios杠桿比率option-pricing model期權定價模型interest coverage ratio利息保障比率contingent claim valuation或有要求權估價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資產管理比率par value 票面價值accounts receivable turnover ratio應收賬款周轉率maturity value到期價值inventory turnover ratio存貨周轉率coupon 息票利息inventory processing period存貨周轉期coupon payment息票利息支付accounts payable turnover ratio應付賬款周轉率

16、coupon interest rate息票利率cash conversion cycle現(xiàn)金周轉期maturity 到期日asset turnover ratio資產周轉率term to maturity到期時間profitability ratio盈利比率call provision贖回條款gross profit margin毛利潤call price 贖回價格operating profit margin經營利潤sinking fund provision償債基金條款net profit margin凈利潤conversion right轉換權return on asset資產收益率p

17、ut provision賣出條款return on totalequity ratio全部權益報酬率indenture 債務契約return on common equity普通權益報酬率covenant條款market-to-book value ratio市場價值與賬面價值比率trustee 托管人market value ratios市場價值比率protective covenant保護性條款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財務報表secured deht 擔保借款profitability 盈利能力unsecured deht 信用借款viability 生存能力creditworthiness信譽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違約風險interest rate risk利息率風險authorized shares授權股outstanding shares 發(fā)行股treasury share 庫藏股repurchase回購right to proxy 代理權right to vote投票權independent auditor 獨立審計師straight or majority voting多數投票制cumulative voting積累投票制liquidation清算right to trans