財務(wù)管理專業(yè)英語

1、財務(wù)管理專業(yè)英語財務(wù)管理專業(yè)英語financialmanagement財務(wù)管理stockrepurchase股票回購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流動負債vicepresidentoffinance財務(wù)副總裁currentasset流動資產(chǎn)chieffinancialofficer首席財務(wù)官marketablesecurity流動性資產(chǎn)，有chiefexecutiveoff

2、icer首席執(zhí)行官價證券balancesheet資產(chǎn)負債表inventory存貨capitalbudgeting資本預(yù)算tangiblefixedassets有形固定資產(chǎn)workingcapitalmanagement營運資本管intangiblefixedassets無形固定資產(chǎn)理patent專利hurdlerate最低報酬率trademark商標capitalstructure資本結(jié)構(gòu)creditor債權(quán)人mixofdebtandequity負債與股票的stockholdsequity股東權(quán)益組合financingmix融資組合cashdividend現(xiàn)金股利riskaversion風險規(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財務(wù)風險return回報soleproprietorship私人業(yè)主制企業(yè)marketshare市場份額partnership合伙制企業(yè)socialgood社會福利limitedpartner有限責任合伙人financialdistress財務(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價值（財富）權(quán)與經(jīng)營權(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preferredstockholder優(yōu)先股股東tenderoffer要約收購debtholder債權(quán)人financialstandards財務(wù)準則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代理問題closelyheldcorporation控股公司free-ridingproblem搭便車問題boardofdirectors董事會informationasymmetry信息不對稱executovedirector執(zhí)行董事retailinvestor散戶投資者non-executovedirector非執(zhí)行董事institutionalinvestor機構(gòu)投資者chairperson主席agencyrelationship代理關(guān)系controller主計長netpresentvalue凈現(xiàn)值treasurer司庫cre

6、ativeaccounting創(chuàng)造性會計revenue收入stockoption股票期權(quán)profit利潤agencycost代理成本財務(wù)管理專業(yè)英語1財務(wù)管理專業(yè)英語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公司年報益balancesheet資產(chǎn)負債表dilutedearningspershare稀釋的每股收益incomestatement利潤表convertib

7、lesecurities可轉(zhuǎn)換證券statementofcashflows現(xiàn)金流量表warrant認股權(quán)證statementofretainedearnings留存收益表accrualaccounting應(yīng)計制會計fairmarketvalue公允市場價值amortization攤銷marketablesecurities油價證券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)益變動表

8、accountsreceivable應(yīng)收賬款sourceofcash現(xiàn)金來源creditsale賒銷useofcash現(xiàn)金運用inventory存貨operatingcashflows經(jīng)營現(xiàn)金流property,plant,andequipment土地、廠房cashflowfromoperations經(jīng)營活動現(xiàn)金流與設(shè)備directmethod直接法depreciation折舊indirectmethod間接法accumulateddepreciation累計折舊bottom-upapproach倒推法liability負債investingcashflows投資現(xiàn)金流currentliabi

9、lity流動負債cashflowfrominvesting投資活動現(xiàn)金流long-termliability長期負債jointventure合資企業(yè)accountspayout應(yīng)付賬款affiliate分支機構(gòu)notepayout應(yīng)付票據(jù)financingcashflows籌資現(xiàn)金流accruedespense應(yīng)計費用cashflowsfromfinancing籌資活動現(xiàn)金deferredtax遞延稅款流preferredstock優(yōu)先股timevalueofmoney貨幣時間價值commonstock普通股simpleinterest單利bookvalue賬面價值debtinstrument

10、債務(wù)工具capitalsurplus資本盈余annuity年金accumulatedretainedearnings累計留存收futurevalue終至益presentvalue現(xiàn)值hybrid混合金融工具compoundinterest復(fù)利treasurystock庫藏股compounding復(fù)利計算historiccost歷史成本pricipal本金currentmarketvalue現(xiàn)行市場價值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)計算netincome凈利潤discountrate折現(xiàn)率operatingincome經(jīng)營收益opportunitycost機會成本earningspershare每股收益requiredrateofreturn要求的報酬率simplecapitalstructure簡單資本結(jié)構(gòu)costofcapital資本成本財務(wù)管理專業(yè)英語2財務(wù)管理專業(yè)英語ordinaryannuity普通年金annuitydue先付年金financialratio財務(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財務(wù)分析師couponrate息票利率liquidityratio流動性比率nominalinterestrate名義利率currentratio流動比率effectiveinterestrate有效利率windowdressing賬面粉飾going-concernvalue持續(xù)經(jīng)營價值marketablesecurities短期證券liquidationvalue清算價值quickratio速動比率bookvalue賬面價值cashratio現(xiàn)金比率markervalue市場價值debtmanagementratios債

13、務(wù)管理比率intrinsicvalue內(nèi)在價值debtratio債務(wù)比率mispricing給錯定價格debt-to-equityratio債務(wù)與權(quán)益比率valuationapproach估價方法equitymultiplier權(quán)益乘discountedcashflowvaluation折現(xiàn)現(xiàn)金流量模型long-termratio長期比率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)定價模型interestcoverageratio利息保障比

14、率contingentclaimvaluation或有要求權(quán)估價earningsbeforeinterestandtaxes息稅前利潤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票面價值accountsreceivableturnoverratio應(yīng)收賬款周轉(zhuǎn)率maturityvalue到期價值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到期時間profitabilityratio盈利比率callprovision贖回條款grossprofitmargin毛利潤callprice贖回價格operatingprofitmargin經(jīng)營利潤sinkingfundprovision償債基金條款netprofitmargin凈利潤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)益報酬率indenture債務(wù)契約returnoncommonequity普通權(quán)益報酬率covenant條款market-to-bookvalueratio市場價值與賬面價值比率trustee托管人marketvalueratios市場價值比率protectivecovenant保護性條款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財務(wù)報表secureddeht擔保借款profitability盈利能力unsecureddeht信用借款viability生存能力creditworthiness信譽solvency償付能力collateral抵押品collateraltrustbonds抵押信托契約debenture信用債券財務(wù)管理專業(yè)英語3財務(wù)管理專業(yè)英語bondrating債券評級currentyield現(xiàn)行收益yieldtomaturity到期收益率defaultrisk違約風險interestraterisk利息率風險authorizedshares授權(quán)股outstandingshares發(fā)行股treasuryshare庫藏股repurchase回購righttoproxy代理權(quán)righttovote投票權(quán)independentauditor獨立審計師straightormajorityvoting多數(shù)投票制cumulativevoting積累投票制liquidation清算righttotransferowner