財務(wù)管理專業(yè)英語詞匯表(很全面)(共10頁)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上Chapter 1 An Overview of Financial Managementbusiness 企業(yè)，商業(yè)，業(yè)務(wù)finance 財務(wù)，理財management 管理，管理層revenue 收入return 回報shareholder 股東stakeholder 利益相關(guān)者stock 股票profit maximization 利潤最大化shareholder wealth maximization 股東財富最大化enterprise value maximization 企業(yè)價值最大化hedge risks 規(guī)避風(fēng)險inventory 存貨current

2、assets 流動資產(chǎn)current liabilities 流動負(fù)債financing 籌資corporation 股份公司earning per share（EPS） 每股收益exchange rate 匯率inflation 通貨膨脹contractual relations 契約關(guān)系equity 所有者權(quán)益dividend 股利CFO（Chief Financial Officer） 首席財務(wù)官，財務(wù)總監(jiān)Chapter 2 The Time Value of Moneyaccrued 增值的，應(yīng)計的annuity 普通年金annuity factor 年金系數(shù)compound inte

3、rest 復(fù)利discounting 貼現(xiàn)future value 終值geometric series 等比數(shù)列mortgage 抵押ordinary annuity 普通年金perpetuity 永續(xù)年金present value 現(xiàn)值principal 本金reinvest 再投資simple interest 單利time value of money 貨幣時間價值compounding 復(fù)利計算Chapter 3 Risk and Rewardcapital asset pricing model（CAPM） 資本資產(chǎn)定價模型diversification 分散化efficient

4、capital market 有效資本市場expected return 期望回報market, systematic, or undiversifiable risk 市場風(fēng)險、系統(tǒng)風(fēng)險或不可分散風(fēng)險portfolio 組合reward 收益，溢酬，溢價risk-aversion 風(fēng)險厭惡risk-neutrality 風(fēng)險中性risk preference 風(fēng)險偏好risk premium 風(fēng)險溢價security markets line（SML） 證券市場線semi-strong capital market efficiency 半強式資本市場有效spread out 分散squar

5、e root 平方根standard deviation 標(biāo)準(zhǔn)差strong capital market efficiency 強式資本市場有效transaction cost 交易成本unique, firm-specific, idiosyncratic, unsystematic, or diversifiable risk 特殊風(fēng)險、特有風(fēng)險、虛假風(fēng)險、非系統(tǒng)風(fēng)險或可分散風(fēng)險variance 方差volatility 波動性weak capital market efficiency 弱式資本市場有效Chapter 4 Financial Assets and Their Valua

6、tionasset 資產(chǎn)security 證券issue （股票，鈔票）分發(fā)，發(fā)行coupon rate 票面利率，息面利率annual 每年的，年度的，一年一次的obligate 使（某人）負(fù)有責(zé)任或義務(wù)outstanding 未解決的，未償付的，杰出的calculate 估計，預(yù)測compensation 報酬，工資，補償物perpetual 永久的，永恒的infinite 無限的，無窮的substitute 替代，取代yield 出產(chǎn)，產(chǎn)，出（果實、利潤、結(jié)果）approximation 相似，近似trial-and-error 試誤法illustrate 說明，闡明entitle 使人

7、有權(quán)擁有l(wèi)iability 負(fù)債intrinsic value 內(nèi)在價值asymmetry 不對稱constant 不變的，可靠的phase 階段，時期preferred stock 優(yōu)先股Chapter 5 Capital Budgeting and Investment Decisioncapital budgeting 資本預(yù)算estimating net present value 預(yù)期凈現(xiàn)值the average accounting return 平均會計報酬率stand-alone principle 獨立原則the internal rate of return 內(nèi)部收益率th

8、e payback rule 回收期法erosion 侵蝕net working capital 凈營運資本opportunity cost 機會成本hard rationing 硬約束soft rationing 軟約束sunk cost 沉沒成本incremental cash flow 增量現(xiàn)金流量pro forma financial statement 預(yù)估財務(wù)報表forecasting risk 預(yù)測風(fēng)險scenario analysis 情景分析investment criteria 投資決策標(biāo)準(zhǔn)cash flow 現(xiàn)金流量project cash flow 項目現(xiàn)金流量depr

9、eciation 折舊capital spending 資本性支出garbage-in garbage-out system 垃圾進(jìn)、垃圾出系統(tǒng)best case and worst case 最優(yōu)情形和最差情形Chapter 6 Working Capital Managementworking capital 營運資本speculative 投機precautionary 預(yù)防的buffer 緩沖器invoice 發(fā)票deposit 存款disbursement 支付expenditure 消費trade-off 權(quán)衡attorney 代理人applicant 申請人utilization

10、 應(yīng)用dampen 使沮喪ordering cost 訂貨成本carrying cost 儲存成本raw material 原材料insurance 保險linear 線性的bad-debt 壞賬Chapter 7 Financing Modesdebt financing 債務(wù)籌資equity financing 權(quán)益投資prospectus 招股說明書the general cash offer 普通現(xiàn)金發(fā)行the rights offer 配股發(fā)行initial public offering(IPO) 首次公開發(fā)行underwriting discount 承銷折價the subscr

11、iption price 認(rèn)購價格collateral 抵押品mortgage securities 抵押債券debenture 信用債券sinking fund 償債基金call provision 贖回條款call-protected 贖回保護(hù)operating leases 經(jīng)營性租賃financial leases 融資租賃sale and lease-back 售后租回leveraged leases 杠桿租賃warrants 認(rèn)股權(quán)證convertibles 可轉(zhuǎn)換債券call options 看漲期權(quán)straight bond value 純粹債券價值conversion val

12、ue 轉(zhuǎn)換價值secured loans 抵押貸款committed lines of credit 承諾式信貸額度compensating balances 補償性余額trust receipt 信托收據(jù)Chapter 8 Capital Structurecapital structure 資本結(jié)構(gòu)optimal capital structure 最佳資本結(jié)構(gòu)financial leverage 財務(wù)杠桿homemade leverage 自制杠桿payoff 回報proceeds 收益financial risk 財務(wù)風(fēng)險interest tax shield 利息稅盾direct b

13、ankruptcy costs 直接破產(chǎn)成本indirect bankruptcy costs 間接破產(chǎn)成本liquidation 清償reorganization 重組absolute priority rule 絕對優(yōu)先原則qualification 限定條件cost of equity 股權(quán)成本business risk 經(jīng)營風(fēng)險pie model 餅狀模型break-even point 收益均衡點indifference point 無差異點Chapter 9 Dividend Distributiondividend irrelevance theory 股利無關(guān)理論retained earnings 留存收益capital surplus 資本公積earned surplus 盈余公積legal surplus 法定盈余公積free surplus reserves 任意盈余公積stockholder meeting 股東會declaration date 宣告日holder-of-record date 股權(quán)登記日ex-dividend date 除息日stock split 股票分割stock divi