財(cái)務(wù)管理專業(yè)英語(yǔ)

1、財(cái)務(wù)管理專業(yè)英語(yǔ)財(cái)務(wù)管理專業(yè)英語(yǔ)financialmanagement財(cái)務(wù)管理stockrepurchase股票回購(gòu)decision-making決策，決策的stockoffering股票發(fā)行acquire獲得，取得tradeoff權(quán)衡，折中publiclytradedcorporations公開上市公commonstock普通股司公眾currentliability流動(dòng)負(fù)債vicepresidentoffinance財(cái)務(wù)副總裁currentasset流動(dòng)資產(chǎn)chieffinancialofficer首席財(cái)務(wù)官marketablesecurity流動(dòng)性資產(chǎn)，有chiefexecutiveoff

2、icer首席執(zhí)行官價(jià)證券balancesheet資產(chǎn)負(fù)債表inventory存貨capitalbudgeting資本預(yù)算tangiblefixedassets有形固定資產(chǎn)workingcapitalmanagement營(yíng)運(yùn)資本管intangiblefixedassets無(wú)形固定資產(chǎn)理patent專利hurdlerate最低報(bào)酬率trademark商標(biāo)capitalstructure資本結(jié)構(gòu)creditor債權(quán)人mixofdebtandequity負(fù)債與股票的stockholdsequity股東權(quán)益組合financingmix融資組合cashdividend現(xiàn)金股利riskaversion風(fēng)險(xiǎn)規(guī)

3、避stockholder股東volatility易變性不穩(wěn)定性dividendpolicy股利政策allocate配置dividend-payoutratio股利支付率capitalallocation資本配置business企業(yè)商業(yè)業(yè)務(wù)earningspershare每股盈余financialrisk財(cái)務(wù)風(fēng)險(xiǎn)return回報(bào)soleproprietorship私人業(yè)主制企業(yè)marketshare市場(chǎng)份額partnership合伙制企業(yè)socialgood社會(huì)福利limitedpartner有限責(zé)任合伙人financialdistress財(cái)務(wù)困境generalpartner一般合伙人stake

4、holdertheory利益相關(guān)者理論separationofownershipandcontrol所有value(wealth)maximization價(jià)值（財(cái)富）權(quán)與經(jīng)營(yíng)權(quán)分離最大化claim要求主X要求權(quán)commonstockholder普通股股東managementbuyout管理層收購(gòu)preferredstockholder優(yōu)先股股東tenderoffer要約收購(gòu)debtholder債權(quán)人financialstandards財(cái)務(wù)準(zhǔn)則well-being福利initialpublicoffering首次公開發(fā)行股票diversity多樣化privatecorporation私募公司未上

5、市公goingconcern持續(xù)的司agencyproblem代理問(wèn)題closelyheldcorporation控股公司free-ridingproblem搭便車問(wèn)題boardofdirectors董事會(huì)informationasymmetry信息不對(duì)稱executovedirector執(zhí)行董事retailinvestor散戶投資者non-executovedirector非執(zhí)行董事institutionalinvestor機(jī)構(gòu)投資者chairperson主席agencyrelationship代理關(guān)系controller主計(jì)長(zhǎng)netpresentvalue凈現(xiàn)值treasurer司庫(kù)cre

6、ativeaccounting創(chuàng)造性會(huì)計(jì)revenue收入stockoption股票期權(quán)profit利潤(rùn)agencycost代理成本財(cái)務(wù)管理專業(yè)英語(yǔ)1財(cái)務(wù)管理專業(yè)英語(yǔ)bondingcost契約成本dilutive沖減每股收益的monitoringcosts監(jiān)督成本basicearningspershare基本每股收益takeover接管complexcapitalstructures復(fù)雜的每股收corporateannualreports公司年報(bào)益balancesheet資產(chǎn)負(fù)債表dilutedearningspershare稀釋的每股收益incomestatement利潤(rùn)表convertib

7、lesecurities可轉(zhuǎn)換證券statementofcashflows現(xiàn)金流量表warrant認(rèn)股權(quán)證statementofretainedearnings留存收益表accrualaccounting應(yīng)計(jì)制會(huì)計(jì)fairmarketvalue公允市場(chǎng)價(jià)值amortization攤銷marketablesecurities油價(jià)證券acceleratedmethods加速折舊法check支票straight-linedepreciation直線折舊法moneyorder撥款但、匯款單statementofchangesinshareholdersequitywithdrawal提款股東權(quán)益變動(dòng)表

8、accountsreceivable應(yīng)收賬款sourceofcash現(xiàn)金來(lái)源creditsale賒銷useofcash現(xiàn)金運(yùn)用inventory存貨operatingcashflows經(jīng)營(yíng)現(xiàn)金流property,plant,andequipment土地、廠房cashflowfromoperations經(jīng)營(yíng)活動(dòng)現(xiàn)金流與設(shè)備directmethod直接法depreciation折舊indirectmethod間接法accumulateddepreciation累計(jì)折舊bottom-upapproach倒推法liability負(fù)債investingcashflows投資現(xiàn)金流currentliabi

9、lity流動(dòng)負(fù)債cashflowfrominvesting投資活動(dòng)現(xiàn)金流long-termliability長(zhǎng)期負(fù)債jointventure合資企業(yè)accountspayout應(yīng)付賬款affiliate分支機(jī)構(gòu)notepayout應(yīng)付票據(jù)financingcashflows籌資現(xiàn)金流accruedespense應(yīng)計(jì)費(fèi)用cashflowsfromfinancing籌資活動(dòng)現(xiàn)金deferredtax遞延稅款流preferredstock優(yōu)先股timevalueofmoney貨幣時(shí)間價(jià)值commonstock普通股simpleinterest單利bookvalue賬面價(jià)值debtinstrument

10、債務(wù)工具capitalsurplus資本盈余annuity年金accumulatedretainedearnings累計(jì)留存收f(shuō)uturevalue終至益presentvalue現(xiàn)值hybrid混合金融工具compoundinterest復(fù)利treasurystock庫(kù)藏股compounding復(fù)利計(jì)算historiccost歷史成本pricipal本金currentmarketvalue現(xiàn)行市場(chǎng)價(jià)值mortgage抵押realestate房地產(chǎn)creditcard信用卡outstanding發(fā)行在外的terminalvalue終值aprofitandlossstatement損益表disco

11、unting折現(xiàn)計(jì)算netincome凈利潤(rùn)discountrate折現(xiàn)率operatingincome經(jīng)營(yíng)收益opportunitycost機(jī)會(huì)成本earningspershare每股收益requiredrateofreturn要求的報(bào)酬率simplecapitalstructure簡(jiǎn)單資本結(jié)構(gòu)costofcapital資本成本財(cái)務(wù)管理專業(yè)英語(yǔ)2財(cái)務(wù)管理專業(yè)英語(yǔ)ordinaryannuity普通年金annuitydue先付年金financialratio財(cái)務(wù)比率deferredannuity遞延年金restrictivecovenants限制性條款perpetuity永續(xù)年金bondinde

12、nture債券契約facevalue面值financialanalyst財(cái)務(wù)分析師couponrate息票利率liquidityratio流動(dòng)性比率nominalinterestrate名義利率currentratio流動(dòng)比率effectiveinterestrate有效利率windowdressing賬面粉飾going-concernvalue持續(xù)經(jīng)營(yíng)價(jià)值marketablesecurities短期證券liquidationvalue清算價(jià)值quickratio速動(dòng)比率bookvalue賬面價(jià)值cashratio現(xiàn)金比率markervalue市場(chǎng)價(jià)值debtmanagementratios債

13、務(wù)管理比率intrinsicvalue內(nèi)在價(jià)值debtratio債務(wù)比率mispricing給錯(cuò)定價(jià)格debt-to-equityratio債務(wù)與權(quán)益比率valuationapproach估價(jià)方法equitymultiplier權(quán)益乘discountedcashflowvaluation折現(xiàn)現(xiàn)金流量模型long-termratio長(zhǎng)期比率undervaluation低估debt-to-total-capital債務(wù)與全部資本比率overvaluation高估leverageratios杠桿比率option-pricingmodel期權(quán)定價(jià)模型interestcoverageratio利息保障比

14、率contingentclaimvaluation或有要求權(quán)估價(jià)earningsbeforeinterestandtaxes息稅前利潤(rùn)promissorynote本票cashflowcoverageratio現(xiàn)金流量保障比率contractualprovision契約條款assetmanagementratios資產(chǎn)管理比率parvalue票面價(jià)值accountsreceivableturnoverratio應(yīng)收賬款周轉(zhuǎn)率maturityvalue到期價(jià)值inventoryturnoverratio存貨周轉(zhuǎn)率coupon息票利息inventoryprocessingperiod存貨周轉(zhuǎn)期cou

15、ponpayment息票利息支付accountspayableturnoverratio應(yīng)付賬款周轉(zhuǎn)率couponinterestrate息票利率cashconversioncycle現(xiàn)金周轉(zhuǎn)期maturity到期日assetturnoverratio資產(chǎn)周轉(zhuǎn)率termtomaturity到期時(shí)間profitabilityratio盈利比率callprovision贖回條款grossprofitmargin毛利潤(rùn)callprice贖回價(jià)格operatingprofitmargin經(jīng)營(yíng)利潤(rùn)sinkingfundprovision償債基金條款netprofitmargin凈利潤(rùn)conversion

16、right轉(zhuǎn)換權(quán)returnonasset資產(chǎn)收益率putprovision賣出條款returnontotalequityratio全部權(quán)益報(bào)酬率indenture債務(wù)契約returnoncommonequity普通權(quán)益報(bào)酬率covenant條款market-to-bookvalueratio市場(chǎng)價(jià)值與賬面價(jià)值比率trustee托管人marketvalueratios市場(chǎng)價(jià)值比率protectivecovenant保護(hù)性條款dividendyield股利收益率negativecovenant消極條款dividendpayout股利支付率positivecovenant積極條款financial

17、statement財(cái)務(wù)報(bào)表secureddeht擔(dān)保借款profitability盈利能力unsecureddeht信用借款viability生存能力creditworthiness信譽(yù)solvency償付能力collateral抵押品collateraltrustbonds抵押信托契約debenture信用債券財(cái)務(wù)管理專業(yè)英語(yǔ)3財(cái)務(wù)管理專業(yè)英語(yǔ)bondrating債券評(píng)級(jí)currentyield現(xiàn)行收益yieldtomaturity到期收益率defaultrisk違約風(fēng)險(xiǎn)interestraterisk利息率風(fēng)險(xiǎn)authorizedshares授權(quán)股outstandingshares發(fā)行股treasuryshare庫(kù)藏股repurchase回購(gòu)righttoproxy代理權(quán)righttovote投票權(quán)independentauditor獨(dú)立審計(jì)師straightormajorityvoting多數(shù)投票制cumulativevoting積累投票制liquidation清算righttotransferowner