财会英语 Financial management
《ACCA考试之财务管理 FINANCIAL MANAGEMENT》课件PPT 1 Financial Management and financialobjectives
➢management accounting is concerned with day-to-day planning, control and decision making.
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Exam guide
Discussion question, or Financial ratios computation and discussion
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1 the nature, purpose and scope of financial management
Fast forward
Financial management decisions cover investment decisions, financing decisions, dividend decisions and risk management.
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1.4 Financial management decisions
Investment decisions
Allocation of resources
Fixed assets Current assets Risk and return expected
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1.4 Financial management decisions
➢ financial accounting reports to external interested parties the results of the decisions taken by management (historical information), not directly involved in the day-to-day planning, control and decision making of an oቤተ መጻሕፍቲ ባይዱganization
《ACCA考试之财务管理 FINANCIAL MANAGEMENT》课件PPT 5 Managing working capital
1.1 The basic EOQ formula
Key term
The economic order quantity (EOQ) is the optimal ordering quantity for an item of inventory which will minimize costs (order set-up + holding costs). Let D = usage in unit for one period (the demand)
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1 Managing inventory
Fast forward
An economic order quantity can be calculated as a guide to minimizing costs in managing inventory level. Bulks discounts can however mean that a different order quantity minimizing inventory costs.
I * Q* U 2
2Co D U CH
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1.3 Uncertainties in demand and lead times: a re-order level system
Fast forward
Uncertainties in demand and lead times taken to fulfill orders mean that inventory will be ordered once it reaches a re-order level Re-order level = maximum usage × maximum lead time
《ACCA考试之财务管理 FINANCIAL MANAGEMENT》课件PPT 6 Working Capital Finance
Cash budgeting
Short-Term financing strategies for cash shortages
Marketable security investment strategies for cash surpluses
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Flow of funds
Creditors Shareholders Governments
Cash receipts Cash disbursements Net cash flow Cash shortfalls and surpluses
Beginning cash balance + Net cash flow =Ending cash balance
Minimum cash balance
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2.1 The usefulness of cash flow forecasts
One of the most important planning tools Giving management an indication of potential problems that could arise and allows them the opportunity to take action to avoid such problems.
long term Make long term investment; expand; diversify; surplus Update/replace non-current assets
Long term Raising long term finance deficit Consider shutdown/disinvestment opportunities
财务管理专业金融词汇
财务管理专业金融词汇财务管理专业是一个涵盖了许多金融方面的学科，学生需要掌握大量的金融术语和概念。
本文将为你介绍一些常见的财务管理专业金融词汇，帮助你更好地理解和运用这些术语。
1. 财务报表财务报表是财务管理中最重要的工具之一，用于记录和揭示企业的财务状况和业绩。
以下是常见的财务报表和相关术语：•资产负债表（Balance Sheet）：反映了企业在特定日期的资产、负债和所有者权益的情况。
•利润表（Income Statement）：也称为损益表，显示企业在一段特定时期内的收入、成本和利润。
•现金流量表（Cash Flow Statement）：展示了企业在一段特定时期内的现金流入和流出情况。
•综合损益表（Statement of Comprehensive Income）：同时包含了净利润和其他综合收益的财务报表。
2. 金融市场金融市场是实现资金流动和交易的场所，是财务管理专业学习的重点之一。
以下是常见的金融市场术语：•股票市场（Stock Market）：买卖股票的交易场所。
•债券市场（Bond Market）：用于购买和出售债券的市场。
•商品市场（Commodity Market）：交易商品和原材料的市场。
•外汇市场（Foreign Exchange Market）：进行不同货币之间兑换的市场。
3. 投资与融资投资和融资是财务管理专业的核心内容，涉及到企业和个人如何选择和利用资金。
以下是与投资和融资相关的金融术语：•股票（Stock）：指一家公司的所有权份额。
•债券（Bond）：表示借款方向债权人发行的一种债务凭证。
•股息（Dividend）：由公司向股东分配的利润的一部分。
•利率（Interest Rate）：资金借贷时支付的利息。
•杠杆（Leverage）：指通过借入资金来进行投资的策略。
4. 风险管理与衍生品风险管理是财务管理中重要的一部分，而衍生品则是实现风险管理的工具之一。
以下是与风险管理和衍生品相关的术语：•风险管理（Risk Management）：通过识别、评估和处理可能的风险来保护企业免受潜在风险的影响。
注册会计师考试英语加试会计英语词汇汇总
注册会计师考试英语加试会计英语词汇汇总注册会计师考试是一项具有很高难度和专业性的考试，其中英语加试是会计专业学习的重要组成部分。
以下是一个关于会计英语词汇的汇总。
1. 财务会计（Financial Accounting）：财务会计是记录和报告一个组织或个人财务状况的过程。
2. 管理会计（Management Accounting）：管理会计是为管理层提供决策支持和资源分配的信息的过程。
3. 税务会计（Tax Accounting）：税务会计是为了遵守税法和报税目的而记录和报告税务事项的过程。
4. 审计（Auditing）：审计是对财务记录和报告的独立审查，以评估其准确性和合规性。
5. 资产（Assets）：资产是指一个组织或个人拥有的具有经济价值的资源。
6. 负债（Liabilities）：负债是指一个组织或个人对他人的经济债务。
7. 所有者权益（Owner's Equity）：所有者权益是一个组织或个人净资产的部分，表示对资产的所有权和控制权。
8. 收入（Revenue）：收入是指一个组织或个人在经营活动中获得的资源或增加了所有者权益的经济利益。
9. 成本（Cost）：成本是指用于生产或获得产品或服务的资源的金额。
10. 费用（Expense）：费用是指用于经营活动的支出，通常与产品或服务的生产或销售有关。
11. 利润（Profit）：利润是指一个组织或个人在销售产品或提供服务后获得的经济利益。
12. 财务比率（Financial Ratios）：财务比率是通过比较一个组织的不同财务指标来评估管理层的财务绩效。
13. 资本预算（Capital Budgeting）：资本预算是一种决策过程，用于评估和选择投资项目，以确定最有利可图的项目。
14. 风险管理（Risk Management）：风险管理是一种评估和管理一个组织面临的潜在风险的过程，以减少损失和不确定性。
15. 现金流量（Cash Flow）：现金流量是一个组织或个人在一段时间内收入和支出现金的净量。
财务管理专业英语
财务管理专业英语fｉnancｉaｌmanagement 财务管理decｉｓion-makiｎg 决策,决策得aｃquirｅ获得,取得pubｌiclｙtｒaded corpoｒａtioｎｓ公开上市公司公众vｉce preｓｉdent of finａｎｃe财务副总裁chｉef finａncial officer 首席财务官chief executｉvｅoffｉcer 首席执行官baｌａnｃe sheeｔ资产负债表capital buｄgeｔiｎg 资本预算worｋinｇｃaｐｉtal ｍaｎaｇeｍｅｎt 营运资本管理huｒｄlｅratｅ最低报酬率ｃaｐitａl ｓtrｕcture资本结构ｍiｘof deｂt aｎｄeｑuｉty负债与股票得组合cash diviｄｅnd现金股利stｏckｈolder股东dividend pｏlicy 股利政策dividend-payｏｕt ratiｏ股利支付率sｔock repuｒｃhasｅ股票回购stock offeｒiｎｇ股票发行ｔradeoff 权衡,折中moｎｓtｏck 普通股ｃurrent liａbility 流动负债cuｒrent aｓseｔ流动资产mａrｋetａble ｓｅcｕｒity流动性资产,有价证券inveｎtｏry 存货tａngible fｉxeｄasｓets 有形固定资产in tａngible ｆiｘed aｓｓets 无形固定资产patenｔ专利ｔｒademark商标crｅdiｔor债权人stocｋhｏlｄs’ equｉｔｙ股东权益financing ｍiｘ融资组合ｒisk averｓｉon 风险规避ｖoｌatility 易变性不稳定性ａlloｃａte 配置capital allocatioｎ资本配置buｓineｓs 企业商业业务fｉnａnｃiaｌrｉｓk财务风险soleｐｒｏprietｏｒｓhip 私人业主制企业parｔｎerｓhｉp合伙制企业lｉｍiteｄｐaｒtner有限责任合伙人ｇｅneral partｎer 一般合伙人seｐaｒatｉon of oｗnership ａｎd ｃontrｏl 所有权与经营权分离clａｉm 要求主张要求权mａｎaｇemenｔbｕyout 管理层收购tendｅr oｆfer要约收购financial ｓtandards 财务准则initial publｉc ofｆering首次公开发行股票ｐｒｉvａtｅcorporation 私募公司未上市公司cloｓeｌy hｅｌｄcoｒpｏｒaｔion 控股公司boaｒｄof dirｅｃtoｒs 董事会ｅxecutove director执行董事ｎｏn－eｘeｃutｏve dｉｒeｃtｏｒ非执行董事chａiｒpersｏｎ主席cｏｎtrｏlｌer 主计长treasｕrer 司库reveｎｕe收入proｆit 利润eaｒnings per shaｒe 每股盈余ｒｅｔurn回报markeｔｓhaｒe 市场份额ｓocｉal gooｄ社会福利finａｎcｉal dｉstrｅss 财务困境stakｅhｏｌdｅr theｏry 利益相关者理论valｕe (wealth) maximｉｚatｉon价值(财富)最大化ｃｏmｍｏｎsｔoｃkhoｌdeｒ普通股股东prefｅrｒed stockｈｏlder 优先股股东dｅbt hｏlｄeｒ债权人welｌ—beｉnｇ福利diversitｙ多样化gｏing cｏｎcern 持续得ａgency prｏｂlem 代理问题ｆｒee—riding pｒoblem 搭便车问题informatioｎasymmｅtry 信息不对称reｔaiｌｉｎvｅstｏr散户投资者ｉnｓtitutioｎal iｎvesｔor 机构投资者agenｃyｒeｌaｔioｎｓhip代理关系ｎet pｒｅsｅnt vaｌuｅ净现值crｅaｔiｖｅaccｏunｔing 创造性会计stoｃk opｔion 股票期权ａｇency cosｔ代理成本bondｉｎg cｏst 契约成本ｍonitoring cosｔs 监督成本tａkeover 接管corporaｔe ａnｎｕalｒeｐortｓ公司年报balanｃｅｓｈeｅt 资产负债表ｉnｃome statemｅｎｔ利润表sｔatemeｎt ofｃash flｏｗs 现金流量表ｓｔaｔｅｍenｔoｆretaiｎed earnｉｎgs 留存收益表faiｒmarket vaｌue 公允市场价值markｅtable securiｔieｓ油价证券cｈｅck 支票ｍoney order 拨款但、汇款单wiｔhdrawａl 提款aｃｃounｔs rｅｃeivablｅ应收账款credｉｔsale赊销ｉnｖｅｎtoｒy 存货proｐerty,planｔ,aｎd eｑuipmｅｎt 土地、厂房与设备dｅｐｒeciａtion折旧aｃcｕmulated ｄeｐreciａtiｏｎ累计折旧liabiliｔy 负债cuｒrｅnｔliabｉlity流动负债lｏng—tｅrm liabilｉｔy 长期负债accouｎts ｐａyout 应付账款note payout 应付票据acｃrｕed espeｎse应计费用ｄeferreｄtａx 递延税款pｒｅferred stｏcｋ优先股coｍｍoｎｓｔｏcｋ普通股ｂｏok value 账面价值capital surpluｓ资本盈余accumuｌaｔed retaineｄearnings 累计留存收益ｈyｂrｉd混合金融工具treａsｕry ｓtoｃk 库藏股ｈistｏｒic ｃoｓt 历史成本current market ｖalｕe 现行市场价值ｒｅal ｅstaｔe 房地产outｓｔaｎding 发行在外得ａpｒｏfｉt aｎｄlｏss statemeｎt 损益表neｔｉnｃomｅ净利润oｐｅrating incｏme 经营收益ｅaｒnings pｅr shaｒe每股收益simｐｌe ｃapｉｔal structure 简单资本结构ｄｉluｔｉve冲减每股收益得basiｃearniｎgs pｅr sｈaｒe 基本每股收益coｍplｅx ｃaｐｉtal sｔrｕctures 复杂得每股收益ｄｉｌuted ｅarｎｉｎgｓper share 稀释得每股收益cｏnvertiblｅｓeｃuｒiｔｉｅｓ可转换证券wａrｒant 认股权证acｃｒual acｃoｕｎｔing 应计制会计amｏrtｉzatｉon 摊销acｃelerated meｔｈods加速折旧法stｒaｉgｈt—line depreciａtiｏn 直线折旧法statｅmｅnt ｏfｃhanges iｎsｈareholderｓ’eｑｕitｙ股东权益变动表source of ｃash 现金来源uｓe oｆｃａsh 现金运用ｏｐｅratｉng ｃash flowｓ经营现金流caｓh ｆlｏw from oｐeratiｏns 经营活动现金流ｄirect methｏｄ直接法indｉｒecｔｍｅtｈoｄ间接法ｂotｔom-up approaｃｈ倒推法invesｔｉng caｓh flows 投资现金流ｃash fｌow frｏｍinvｅsting 投资活动现金流joint venｔｕｒｅ合资企业affｉｌｉate 分支机构finａncing caｓh flows 筹资现金流cash flowｓfrom ｆiｎancing 筹资活动现金流timｅvaｌue of monｅy货币时间价值simpｌe interｅsｔ单利deｂｔinsｔrument债务工具anｎuｉｔy 年金futuｒe value 终至presｅｎt valuｅ现值cｏmpoｕnd ｉｎｔereｓt复利pｏundiｎｇ复利计算pｒicipal 本金mortｇagｅ抵押credit caｒｄ信用卡tｅrminaｌvalue终值dｉscountｉｎg 折现计算dｉscouｎtｒaｔe折现率opｐortuniｔｙcost 机会成本reｑｕired raｔｅofｒeturn要求得报酬率cosｔof capｉtaｌ资本成本ordiｎary annｕity普通年金annuｉｔy due 先付年金ｆinaｎcｉａｌｒatio 财务比率dｅｆerreｄａnnuity 递延年金resｔrictiｖeｃｏｖenants 限制性条款ｐｅrpetuity 永续年金bond iｎdｅnｔure 债券契约facｅvalue 面值ｆｉnａnciａl analｙst 财务分析师ｃｏｕpon ｒate 息票利率liqｕidity rａtiｏ流动性比率nominal interest ｒate名义利率ｃｕrrent ratio 流动比率ﻩefｆective inteｒeｓt ｒatｅ有效利率window dresｓiｎg 账面粉饰goｉnｇ—coｎcｅrｎｖaｌｕe持续经营价值markｅｔabｌe ｓeｃurｉtieｓ短期证券ｌiquｉdatioｎｖalｕｅ清算价值quick ｒatio 速动比率ﻩｂook value账面价值ｃash ratio 现金比率ｍａrｋｅr valｕｅ市场价值dｅbt managemeｎt ratiｏs债务管理比率ﻩｉｎｔrｉｎsiｃvaluｅ内在价值ｄebｔｒatio债务比率ｍispricing 给……错定价格debt-to－equｉty ｒａtio 债务与权益比率vaｌuatｉon apprｏaｃh 估价方法eｑuity multiｐlier权益乘disｃｏunted ｃash flow vａｌuatｉon 折现现金流量模型long－ｔerm rａtio 长期比率uｎdｅrvaluation 低估debt—ｔo—total—capitａｌ债务与全部资本比率ﻩoveｒｖａlｕatｉon 高估lｅveraｇｅｒaｔiｏｓ杠杆比率option－priciｎg mｏdel 期权定价模型ｉnteresｔcoverage ratiｏ利息保障比率conｔinｇent ｃlaim valuatioｎ或有要求权估价earnｉｎgs beforｅinterest and tａxes 息税前利润proｍissoｒy noｔe 本票ｃash flow coverage ｒatio 现金流量保障比率contractuａl provisｉoｎ契约条款asset management ｒaｔios 资产管理比率pａr ｖalue票面价值accｏｕnｔs recｅivable tuｒnｏｖer ratiｏ应收账款周转率matuｒity vaｌｕe 到期价值ｉnveｎtory tuｒｎｏver ratio 存货周转率coupon息票利息inｖｅntory procｅｓｓing perｉoｄ存货周转期coｕpon paymeｎt 息票利息支付acｃounts pａｙabｌe tuｒnovｅr rａtio 应付账款周转率ｃｏuｐon inteｒest rate 息票利率casｈcoｎversion cycｌe现金周转期maturity到期日ａssｅt turnover ratiｏ资产周转率ｔeｒm ｔｏmaturiｔｙ到期时间profｉtabｉlity ratio盈利比率ﻩｃall prｏviｓｉon赎回条款groｓs proｆit mａｒgｉn 毛利润ﻩcaｌｌprice 赎回价格ｏｐeｒaｔinｇprofit margiｎ经营利润sinｋingｆuｎd provｉsion 偿债基金条款ｎｅt ｐrofiｔｍaｒｇin 净利润ﻩcｏnveｒｓion rigｈt转换权reｔurn on aｓseｔ资产收益率ﻩput proviｓiｏn 卖出条款rｅturn on total ｅquｉty ratio全部权益报酬率indｅnturｅ债务契约ｒeturn on coｍmon eｑuity 普通权益报酬率coｖｅnant 条款maｒｋet-ｔｏ—book vａlue ratiｏ市场价值与账面价值比率ｔrustee 托管人ｍarｋet valuｅｒaｔiｏｓ市场价值比率ｐrotectｉvｅcovenａnｔ保护性条款dｉｖidenｄyieｌｄ股利收益率nｅgatiｖe ｃｏvenaｎｔ消极条款dividenｄpaｙｏut股利支付率ﻩｐｏｓitive ｃｏvenant积极条款ｆｉnancial sｔatemｅｎｔ财务报表seｃured deｈt担保借款profｉtability 盈利能力ｕnｓecurｅｄｄeht信用借款viaｂility生存能力ﻩcreｄitｗortｈｉneｓs 信誉ｓｏｌvency偿付能力ﻩcｏllａterａl 抵押品ｃｏlｌaterａl trust boｎds 抵押信托契约deｂｅntｕre信用债券boｎd rａｔing 债券评级ｃurｒent yielｄ现行收益yieｌd to matuｒｉty 到期收益率default risk 违约风险intｅrｅst rａte risk 利息率风险aｕthｏrized sｈａres 授权股outsｔanding ｓhａres发行股tｒeａsｕrｙｓhare 库藏股ｒepurｃhase 回购riｇht ｔo pｒoｘy代理权rｉｇhｔｔo vote 投票权ｉndeｐeｎdｅnｔaudiｔｏr 独立审计师ｓtrａigｈt or majority voting 多数投票制ｃumulaｔive ｖotiｎg积累投票制ｌiqｕidation 清算rigｈｔtｏtraｎsｆer owｎeｒsｈip 所有权转移权ｐreｅmpｔiｖe right 优先认股权divｉｄｅndｄiscount modeｌ股利折现模型cａｐｉｔaｌａｓｓeｔpｒicｉngｍoｄｅl资本资产定价模型consｔａnｔgroｗtｈmodｅl 固定增长率模型ｇrowth ｐerpetuity增长年金mortgage bｏnds 抵押债券pｏｒtfolio 组合diverｓifiａble rｉsｋ可分散风险ｍaｒkｅt risｋ市场风险ｅｘｐｅcted rｅturn期望收益voｌaｔilｉｔy 流动性stanｄ-alonｅｒｉsk 个别风险ｒａｎdoｍvariable随机变量。
财务管理专业英语词汇表(很全面)
Chapter 1 An Overview of Financial Management business 企业，商业，业务finance 财务，理财management 管理，管理层revenue 收入return 回报shareholder 股东stakeholder 利益相关者stock 股票profit maximization 利润最大化shareholder wealth maximization 股东财富最大化enterprise value maximization 企业价值最大化hedge risks 规避风险inventory 存货current assets 流动资产current liabilities 流动负债financing 筹资corporation 股份公司earning per share（EPS）每股收益exchange rate 汇率inflation 通货膨胀contractual relations 契约关系- equity 所有者权益dividend 股利CFO（Chief Financial Officer）首席财务官，财务总监Chapter 2 The Time Value of Moneyaccrued 增值的，应计的annuity 普通年金annuity factor 年金系数compound interest 复利discounting 贴现future value 终值geometric series 等比数列mortgage 抵押ordinary annuity 普通年金perpetuity 永续年金present value 现值principal 本金reinvest 再投资simple interest 单利time value of money 货币时间价值compounding 复利计算Chapter 3 Risk and Reward- capital asset pricing model（CAPM）资本资产定价模型diversification 分散化efficient capital market 有效资本市场expected return 期望回报market, systematic, or undiversifiable risk 市场风险、系统风险或不可分散风险portfolio 组合reward 收益，溢酬，溢价risk-aversion 风险厌恶risk-neutrality 风险中性risk preference 风险偏好risk premium 风险溢价security markets line（SML）证券市场线semi-strong capital market efficiency 半强式资本市场有效spread out 分散square root 平方根standard deviation 标准差strong capital market efficiency 强式资本市场有效transaction cost 交易成本unique, firm-specific, idiosyncratic, unsystematic, or diversifiable risk 特殊风险、特有风险、虚假风险、非系统风险或可分散风险- variance 方差volatility 波动性weak capital market efficiency 弱式资本市场有效Chapter 4 Financial Assets and Their Valuationasset 资产security 证券issue （股票，钞票）分发，发行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）负有责任或义务outstanding 未解决的，未偿付的，杰出的calculate 估计，预测compensation 报酬，工资，补偿物perpetual 永久的，永恒的infinite 无限的，无穷的substitute 替代，取代yield 出产，产，出（果实、利润、结果）approximation 相似，近似trial-and-error 试误法illustrate 说明，阐明entitle 使人有权拥有……liability 负债- intrinsic value 内在价值asymmetry 不对称constant 不变的，可靠的phase 阶段，时期preferred stock 优先股Chapter 5 Capital Budgeting and Investment Decisioncapital budgeting 资本预算estimating net present value 预期净现值the average accounting return 平均会计报酬率stand-alone principle 独立原则the internal rate of return 内部收益率the payback rule 回收期法erosion 侵蚀net working capital 净营运资本opportunity cost 机会成本hard rationing 硬约束soft rationing 软约束sunk cost 沉没成本incremental cash flow 增量现金流量pro forma financial statement 预估财务报表forecasting risk 预测风险scenario analysis 情景分析- investment criteria 投资决策标准cash flow 现金流量project cash flow 项目现金流量depreciation 折旧capital spending 资本性支出garbage-in garbage-out system 垃圾进、垃圾出系统best case and worst case 最优情形和最差情形Chapter 6 Working Capital Managementworking capital 营运资本speculative 投机precautionary 预防的buffer 缓冲器invoice 发票deposit 存款disbursement 支付expenditure 消费trade-off 权衡attorney 代理人applicant 申请人utilization 应用dampen 使沮丧ordering cost 订货成本- carrying cost 储存成本raw material 原材料insurance 保险linear 线性的bad-debt 坏账Chapter 7 Financing Mod esdebt financing 债务筹资equity financing 权益投资prospectus 招股说明书the general cash offer 普通现金发行the rights offer 配股发行initial public offering(IPO) 首次公开发行underwriting discount 承销折价the subscription price 认购价格collateral 抵押品mortgage securities 抵押债券debenture 信用债券sinking fund 偿债基金call provision 赎回条款call-protected 赎回保护operating leases 经营性租赁financial leases 融资租赁- sale and lease-back 售后租回leveraged leases 杠杆租赁warrants 认股权证convertibles 可转换债券call options 看涨期权straight bond value 纯粹债券价值conversion value 转换价值secured loans 抵押贷款committed lines of credit 承诺式信贷额度compensating balances 补偿性余额trust receipt 信托收据Chapter 8 Capital Structurecapital structure 资本结构optimal capital structure 最佳资本结构financial leverage 财务杠杆homemade leverage 自制杠杆payoff 回报proceeds 收益financial risk 财务风险interest tax shield 利息税盾direct bankruptcy costs 直接破产成本indirect bankruptcy costs 间接破产成本liquidation 清偿reorganization 重组absolute priority rule 绝对优先原则qualification 限定条件cost of equity 股权成本business risk 经营风险pie model 饼状模型break-even point 收益均衡点indifference point 无差异点Chapter 9 Divid end Distribution dividend irrelevance theory 股利无关理论retained earnings 留存收益capital surplus 资本公积earned surplus 盈余公积legal surplus 法定盈余公积free surplus reserves 任意盈余公积stockholder meeting 股东会declaration date 宣告日holder-of-record date 股权登记日ex-dividend date 除息日stock split 股票分割stock dividend 股票股利stock repurchase 股票回购declaration date 股利宣布日record date 股权登记日regular dividend 正常股利cash dividend 现金股利stock dividend 股票股利stock price appreciation 股价增值open market 公开市场payment date 股利支付日going concern 持续经营。
财务制度(中英文)Financial Managemnt Regulations
财务管理制度Financial Management Regulations第一章总则第一条为了加强公司的财务管理和财务监督工作，保护本公司和投资人各方的利益，根据国家有关外商投资企业的法律、法规等，特制定本制度。
This system is hereby established in the list of national laws and regulations regarding to foreign investment enterprise in order to well manage and supervise financial affairs of this company and protect interests of the company and investors.第二条公司的财务活动，遵守中国的有关法律、法规和本规定，接受国家财税机关的检查和监督，并对董事会及投资人各方负责。
All financial activities of this company conform to Chinese laws, regulations and this system, receive inspection and supervision of state financial and tax authority and are responsible to board of directors and investors.第三条公司各部门和职员办理财会及财会相关事务，必须遵守本制度。
Departments and employees of this company shall abide by this system when involved in financial affairs or such affairs concerned.第二章现金管理第四条严格按照中国人民银行规定的现金管理办法和财政部关于企业单位货币资金管理和控制的规定，办理有关现金收支业务。
财务处理的英语
财务处理的英语
财务处理的英语是financial management。
它是指负责规划、组织、控制和监督组织财务活动的过程。
财务处理包括预算制定、资金筹集、投资决策、资产管理、成本控制、财务报告等方面。
具体来说，它涉及到制定财务目标、编制预算、管理现金流量、进行投资分析、实施风险管理、进行财务报告和审计等活动。
财务处理的目标是确保组织的财务健康和稳定，为决策者提供准确和及时的财务信息，以便他们能够做出明智的经济决策。
它帮助组织进行财务规划，确保资金的合理分配和利用，同时也有助于控制成本和风险，以最大程度地提高组织的财务绩效。
财务处理涉及到许多专业术语，例如资产负债表（balance sheet）、利润表（income statement）、现金流量表（cash flow statement）、财务比率（financial ratios）等。
在进行财务处理时，需要遵循一些基本原则，如会计准则、信息准确性、内部控制和合规性等。
财务处理是组织管理中至关重要的一部分，它为决策者提供了关键的财务信息，帮助他们做出明智的财务决策，以确保组织的财务健康和成功。
财务专业商业英语pdf
财务专业商业英语财务专业商业英语是财务和商业领域的专业英语，它涵盖了财务、会计、审计、投资、风险管理等方面的专业词汇和表达方式。
以下是财务专业商业英语的一些常见词汇和表达方式：1.Accounting会计2.Finance金融3.Audit审计4.Investment投资5.Risk Management风险管理6.Budget预算7.Profitability盈利能力8.Balance Sheet资产负债表9.Income Statement利润表10.Cash Flow Statement现金流量表11.Debt债务12.Equity股本13.Stock股票14.Bond债券15.Dividend股息16.Interest Rate利率17.Valuation估值18.Portfolio投资组合19.Risk-adjusted Return风险调整后的回报率20.Return on Investment(ROI)投资回报率21.Liquidity流动性22.Leverage杠杆率23.Capital Structure资本结构24.Credit Rating信用评级25.Acquisition收购26.Divestiture出售资产27.Valuation of Assets资产估值28.Cost of Capital资本成本29.Operating Expenses营业费用30.Revenue收入31.Depreciation and Amortization折旧和摊销32.Taxation税务处理33.Account Reconciliation对账34.Journal Entries日记账分录35.Statement of Cash Flows现金流量表36.Interim Financial Statements中期财务报表37.Long-term Liabilities长期负债38.Short-term Liabilities短期负债39.Capital Expenditure资本支出 Profit Margin净利润率。
财务管理专业英语
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1.2.2 Financing Decisions
Does the type of financing used make a difference?
Is the existing capital structure the right one?
How and where should the firm raise money?
(3)
Liabilities and equity (7)
The following information is also available:
Quick ratio = 1.0 time Working capital to sales ratio =
10% Total assets turnover = 2 times Sales = $2 million Debt ratio = 50%
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1.2.2 Financing Decisions
Should the firm use funds raised through its revenues?
Should the firm raise money from outside the business?
If the firm seeks external financing, should it bring in other owners or borrow the money?
1) Long-term investment decisions
2) Long-term financing decisions 3) Working Capital Management
Decisions
23
1.2.1 Investment Decisions
财务会计名词中英文对照
财务会计名词中英文对照第一篇：财务会计名词中英文对照财会名词汉英对照表（1）会计与会计理论会计accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA 美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设Accounting Assumptions 会计要素Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements 财务分析 Financial Analysis会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设Continuity(Going-concern)Assumption 会计分期假设 Time-period Assumption 资产 Asset负债 Liability业主权益 Owner's Equity 收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure(Reporting)principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则Comparability Principle 重大性原则Materiality Principle稳健性原则 Conservatism Principle 权责发生制 Accrual Basis 现金收付制 Cash Basis 财务报告 Financial Report流动资产 Current assets 流动负债 Current Liabilities长期负债 Long-term Liabilities 投入资本 Contributed Capital 留存收益 Retained Earning（2）会计循环会计循环Accounting Procedure/Cycle会计信息系统 Accounting information System 账户 Ledger会计科目 Account会计分录Journal entry原始凭证 Source Document日记账 Journal总分类账 General Ledger明细分类账 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记账 Cash receipt journal现金付款日记账 Cash disbursements journal销售日记账 Sales Journal购货日记账 Purchase Journal普通日记账 General Journal工作底稿 Worksheet 调整分录 Adjusting entries结账 Closing entries（3）现金与应收账款现金 Cash银行存款Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对账单 Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票 Outstanding check 应付凭单 Vouchers payable应收账款 Account receivable 应收票据 Note receivable起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏账费用 Bad debt expense备抵法 Allowance method备抵坏账Bad debt allowance 损益表法Income statement approach 资产负债表法 Balance sheet approach 账龄分析法 Aging analysis method直接冲销法 Direct write-off method 带息票据 Interest bearing note不带息票据 Non-interest bearing note 出票人 Maker受款人 Payee本金 Principal利息率Interest rate 到期日 Maturity date本票 Promissory note贴现Discount 背书 Endorse拒付费 Protest fee（4）存货存货 Inventory商品存货 Merchandise inventory产成品存货Finished goods inventory 在产品存货Work in process inventory原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point目的地抵岸价格 F.O.B destination 寄销 Consignment寄销人 Consignor承销人Consignee 定期盘存 Periodic inventory永续盘存 Perpetual inventory 购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法 Weighted average 先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value 上限 Upper limit下限 Lower limit毛利法Gross margin method 零售价格法 Retail method成本率 Cost ratio（5）长期投资长期投资 Long-term investment长期股票投资Investment on stocks 长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method 合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value 债券折价 Discount on bonds 债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate 普通股 Common Stock优先股Preferred Stock 现金股利Cash dividends 股票股利Stock dividends清算股利 Liquidating dividends到期日 Maturity date 到期值 Maturity value直线摊销法 Straight-Line method of amortization 实际利息摊销法 Effective-interest method of amortization（6）固定资产固定资产 Plant assets or Fixed assets原值Original value预计使用年限 Expected useful life 预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation账面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method(SL)工作量法 Units-of-production method(UOP)加速折旧法 Accelerated depreciation method 双倍余额递减法Double-declining balance method(DDB)年数总和法Sum-of-the-years-digits method(SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option(BPO)资产负债表外筹资 Off-balance-sheet financing 最低租赁付款额Minimum lease payments（7）无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost 租赁权 Leasehold摊销 Amortization（8）流动负债负债Liability流动负债 Current liability应付账款 Account payable 应付票据 Notes payable贴现票据Discount notes 长期负债一年内到期部分Current maturities of long-term liabilities 应付股利 Dividends payable 预收苏益 Prepayments by customers 存入保证金 Refundable deposits应付费用 Accrual expense增值税 Value added tax营业税 Business tax应付所得税 Income tax payable应付奖金Bonuses payable 产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps 或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies 或有利得 Gain contingencies永久性差异Permanent difference 时间性差异Timing difference应付税款法Taxes payable method 纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method（9）长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券Secured Bonds 抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds 信用公司债券Debenture Bonds一次还本公司债券 T erm Bonds 分期还本公司债券 Serial Bonds 可转换公司债券Convertible Bonds 可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds 记名公司债券Registered Bonds无记名公司债券 Coupon Bonds 普通公司债券 Ordinary Bonds 收益公司债券 Income Bonds 名义利率，票面利率 Nominal rate 实际利率 Actual rate 有效利率 Effective rate溢价 Premium折价 Discount 面值 Par value直线法 Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity提前偿付 Repayment at advance 偿债基金 Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan（10）业主权益权益 Equity业主权益Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock 资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock 累积优先股 Cumulative preferred stock 非累积优先股 Noncumulative preferred stock 完全参加优先股Fully participating preferred stock 部分参加优先股Partially participating preferred stock 非部分参加优先股Nonpartially participating preferred stock 现金发行 Issuance for cash 非现金发行 Issuance for noncash consideration 股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost 成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date 股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation（11）财务报表财务报表 Financial Statement资产负债表Balance Sheet收益表 Income Statement账户式 Account Form报告式 Report Form编制（报表）Prepare 工作底稿 Worksheet多步式 Multi-step单步式Single-step（12）财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念All-resources concept 直接交换业务Direct exchanges正常营业活动 Normal operating activities 财务活动 Financing activities投资活动 Investing activities（13）财务报表分析财务报表分析 Analysis of financial statements比较财务报表Comparative financial statements 趋势百分比Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股账面价值 Book value per share of common stock资本报酬率 Return on investment总资产报酬率 Return on total asset 债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned 债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率Inventory turnover 应收账款周转率Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio 酸性试验比率 Acid test ratio（14）合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidationompany附属公司 Subsidiary companyrest 权益联营合并 Pooling of interestby purchase 权益法 Equity methodd控股公司Parent c少数股权Minority inte购买合并Combination成本法 Cost metho第二篇：测量学名词中英文对照测绘学名词(中英对照)01.001 测绘学 surveying and mapping, SM01.002 中华人民共和国测绘法 Law of Surveying and Mapping of the People's Republic of China01.003 测绘标准 standards of surveying and mapping01.004 测量规范 specifications of surveys01.005 地形图图式 topographic map symbols01.006 大地测量学 geodesy01.007 地球形状 earth shape, figure of the earth01.008 重力基准网 gravity standard network01.009 重力场gravity field01.010 地心坐标系 geocentric coordinate system01.011 地球椭球 earth ellipsoid01.012 大地原点 geodetic origin01.013 水准原点 leveling origin01.014 测量标志survey mark01.015 测量觇标observation target01.016 高程基准height datum01.017 1954年北京坐标系Beijing geodetic coordinate system195401.018高程系统height system01.019平均海[体]面mean sea level01.020黄海平均海[水]面Huanghai mean sea level01.021海拔height above sea level01.022海军导航卫星系统Navy Navigation Satellite System，NNSS01.023NAVSTAR全球定位系统NAVSTAR Global Positioning System，NAVSTAR GPS01.024 惯性测量系统inertial surveying system，ISS01.025 摄影测量与遥感学photogrammetry and remote sensing01.026 航空摄影测量aerophotogrammetry, aerial photogrammetry01.027 航天摄影测量（又称“太空摄影测量”）space photogrammetry01.028 非地形摄影测量non-topographic photogrammetry01.029 水下摄影测量underwater photogrammetry01.030 航空航天摄影aero—space photogrammetry01.031 航空遥感aerial remote sensing01.032 航天遥感space remote sensing01.033 图像image01.034 影像image, imagery01.035 图形Graphics01.036判读（又称“判释”、“解译”）interpretation01.037 模拟摄影测量analog photogrammetry01.038 解析摄影测量analytical photogrammetry, numerical photogrammetry01.039数字摄影测量digital photogrammetry01.040数字地图模型（又称“数值地型”）digital terrain model, DTM01.041 遥感图象处理image processing of remote sensing01.042 遥感模式识别pattern recognition of remote sensing01.043 地图制图学（又称“地图学”）cartography01.044 地理坐标网geographic graticule01.045 经纬网fictitious graticule01.046 方里网kilometer grid01.047 邻带方里网grid of neighboring zone01.048 坐标格网coordinate grid01.049 地理坐标参考系geographical reference system，GEOREF01.050 地图map01.051 地形图topographic map01.052平面图plan01.053 普通地图general map01.054 专题地图thematic map01.055 地图集atlas01.056 地球仪globe01.057 地图规范map specifications01.058 地图生产map production01.059 地图投影map projection01.060 地图编制（又称“编图”）map compilation01.061 地图复制map reproduction01.062 地图印刷map printing01.063 地图利用map use01.064 地图量算cartometry01.065 机助地图制图computer-aided cartography，computer-assisted cartography, CAC01.066 自动化制图automatic cartography01.067 自动绘图automatic plotting01.068 图形显示graphic display01.069 遥感制图remote sensing mapping01.070 地名学toponomastics, toponymy01.071 地名geographical name, place name01.072 工程测量学engineering surveying01.073 比例尺scale01.074 基本比例尺basic scale01.075 等高线contour01.076 等高距contour interval01.077 测量平差survey adjustment，adjustment of observations01.078 精度估计precision estimation01.079 精［密］度precision01.080 准确度accuracy01.081 偶然误差accident error01.082 系统误差systematic error01.083 粗差gross error01.084 常差constant error01.085 多余观测redundant observation01.086 闭合差closing error, closure01.087 限差tolerance01.088 相对误差relative error01.089 绝对误差absolute error01.090 中误差mean square error01.091 误差椭圆error ellipse01.092 边长中误差mean square error of side length01.093 测角中误差mean square error of angle observation01.094 方位角中误差mean square error of azimuth01.095 坐标中误差mean square error of coordinate01.096 点位中误差mean square error of a point01.097 高程中误差mean square error of height01.098 国土基础信息系统land base information system01.099 大地控制数据库geodetic data base01.100 重力数据库gravimetric data base01.101 地形数据库topographic data base01.102 地理信息系统geographical information system，GIS01.103 地图数据库map data base01.104 地图数据库管理系统cartographic data base management system01.105 地名数据库place-name data base01.106 地籍信息系统cadastral information system01.107 土地信息系统land information system，LIS01.108 制图专家系统cartographic expert system01.109 海洋测绘hydrographic surveying and charting01.110 测绘仪器instrument of surveying and mapping01.111 大地测量仪器geodetic instrument01.112 测距仪distance measuring instrument，rangefinder01.113 重力仪gravimeter01.114 定位系统positioning system01.115 摄影测量仪器photogrammetric instrument01.116 立体测图仪stereoplotter01.117 数字摄影测量工作站 digital photogrammetric station01.118 全数字化自测图系统full digital automatic mappingsystem01.119 图形输入设备graphic input unit01.120 图形输出设备graphic output unit01.121 中国测绘学会Chinese Society of Surveying and Mapping，CSSM01.122 国际测绘联合会International Union of Surveying and Mapping，IUSM01.123 国际测量师联合会Federation Internationale des Geometres，FIG（法语）01.124 国际大地测量学与地球物理学International Union of Geodesy and Geophysics，IUGG01.125 国际大地测量学协会International Association of Geodesy IAG01.126 国际摄影测量与遥感学会 International Society forPhotogrammetry and Remote Sensing，ISPRS01.127 国际地图学协会International Cartographic Association，ICA01.128国际海道测量组织International Hydrography Organization, IHO第三篇：物流常用名词中英文对照物流常用名词中英文对照alternate tiers row pattern交错码放AGV无人搬运车anchoring 膨胀螺丝AS/RS(Automatic Storage Retrieval System)自动存取机/系统自动存取仓储系统自动仓库系统assembly packaging集合包装average inventory平均存货battery电瓶beam橫撑，横梁belt conveyor皮带式输送机（带）block pattern row pattern整齐码放bonded warehouse国际物流中心保税仓库brick pattern砌砖式码放buffer stock 缓冲储备cantilever shalving悬臂架cargo freight 货物carrying搬运chain conveyor链条式输送机（带）charger充电机cold chain system冷冻链系统common carrier 公共承运人consolidation装运整合container terminal集装箱中转站contract carrier 契约承运人contract logistics契约物流counterbalance truck平衡式电动(柴油、电动、瓦斯)堆高机cycle inventory周期存货delivery配送depalletizer托盘拆垛机devanning拆箱diagonal bracing斜撑dock leveller月台调整板dock shelter 月台门封(充气式,非充气式)double-deep pallet racking双层深式重型物料钢架drive-in pallet racking直入式重型物料钢架dry cargo干货dunnage填充electronic data interchange电子资料交换EDIexport processing zone加工出口区fill rate供应比率floor utilization percentage地面面积利用率flow(dynamic)racking重型流力架flow(dynamic)rack shelving 轻型(料盒、纸箱)流力架forklift truck 叉车four-way reach truck四向式电动堆高机frame 支柱组frame feet脚底板frame joint柱连杆freight container货物集装箱general cargo一般货物hand pallet truck油压拖板车horizontal bracing橫撑industrial door 工业门industrial vehicle工业车辆intermodal transportation复合一贯运输lashing捆扎加固levelling plate垫片LGV激光引导无人搬运车 load efficient装载效率loading and unloading 装卸logistical utilities物流效用logistics物流materials handling物料搬运mezzanines floor 积层架mini-load AS/RS料盒式自动仓库系統mobile dock leveller月台桥板mobile shelving移动柜net unit load size 净单元货载尺寸operation area 理货区order picking truck电动拣料车order picking指令拣选order shipped complete订货完成率packaged cargo包装货物packaging包装pallet托盘，(木质)栈板pallet container栈板笼架pallet pool system 通用托盘系统pallet racking传统式重型物料钢架palletization托盘化palletizer托盘堆垛机palletizing pattern托盘装载方式pick up货物聚集picking拣货，拣选作业pictorial marking for handling货运标识pinwheel pattern针轮式码放plan view size平面尺寸plastic bin物料盒plastic pallet塑胶栈板platform物流容器，站台，月台physical distribution model物流标准powered pallet truck电动拖板车powered stacker自走式电动堆高机push-back pallet racking后推式重型物料钢架rack 货架rack notice标示牌reach truck前伸式电动堆高机returnable container 通用容器roll container笼车roller conveyor滚筒式输送机（带）safety pin插销safety stock 安全储备scrubber洗地机shed临时周转仓库shelving轻量型物料钢架shuttle car梭车slat conveyor条板式输送机（带）slotted-angle shelving角钢架sorting 分类special cargo特殊货物spot stock现场储备stacker crane自动存取机高架吊车stacking堆垛stockout frequency缺货频率storage存储support bar跨梁surface utilization percentage表面利用率sweeper扫地机table trolley物流台车third part logistics第三方物流third party logistics service provider第三方物流服务商transit inventory中转存货transportation运输transportation package size by modular coordination 运输包装系列尺寸tray conveyor盘式输送机（带）truck terminal卡车货运站turntable转盘(变更输送方向)unit load单元货载unit load system单元货载系统upright支柱upright protctors护脚value added network—VAN加值网络vanning装箱vertical conveyor垂直输送机very narrow aisle truck窄巷道电动堆高机warehouse仓库WCS(Warehouse Control System)仓储控制系统WMS(Warehouse Management System)仓储管理系统第四篇：质量管理中英文名词对照质量管理中英文名词对照质量管理中英文名词对照表Accuracy 准确度Active 主动Action 评价.处理Activity 活动Add 加Addition rule 加法运算规则Analysis Covariance 协方差分析Analysis of Variance 方差分析Appraisal Variation 评价变差Approved 承认ASQC 美国质量学会Attribute 计数值Audit 审核Automatic database recovery 数据库错误自动回复 Average平均数balance平衡Balance sheet 资产负债对照表Binomial 二项分配Body 机构Brainstorming Techniques 脑力风暴法Business Systems Planning 企业系统规划 Cable 电缆Capability 能力Cause and Effect matrix 因果图.鱼骨图 Center line 中心线check 检查Check Sheets 检查表Chi-square Distribution 卡方分布Clutch spring 离合器弹簧Coining 压印加工Common cause 共同原因Complaint 投诉Compound factor 调合因素Concept 新概念Condenser 聚光镜Conformity 合格Connection 关联Consumer’s risk 消费者之风险Control 控制Control characteristic 管制特性Control chart管制图Control plan 管制计划Correction 纠正Correlation Methods 相关分析法Cost down 降低成本CPI: continuouse Process Improvement 连续工序改善Creep 渐变Cross Tabulation T ables 交叉表CS: customer Sevice 客户中心Cushion 缓冲Customer 顾客DSA: Defects Analysis System 缺陷分析系统Data 数据Data Collection 数据收集Data concentrator 资料集中缓存器DCC: Document Control Center 文控中心Decision 决策.判定Defects per unit 单位缺点数Description 描述Detection 难检度Device 装置Digital 数字Do 执行DOE: Design of Experiments 实验设计Element 元素Else 否则Engineering recbnology 工程技术Entropy 函数Environmental 环境Equipment 设备Estimated accumulative frequency 计算估计累计数EV: Equipment Variation 设备变异Event 事件External Failure 外部失效,外部缺陷FA: Failure Analysis 坏品分析Fact control 事实管理Fatique 疲劳FMEA: Failure Mode and Effect analysis 失效模式与效果分析FPY 合格率FQA: Final Quality Assurance 最终品质保证FQC: Final Quality control 最终品质控制Full-steer 完全转向function 职能Gauge system 量测系统Grade 等级Gum-roll 橡皮滚筒Health meter 体重计Heat press 冲压粘着Histogram 直方图Hi-tech 高科技hypergeometric 超几何分配hysteresis 磁滞现象Improvement 改善Inductance 电感Information 信息Initial review 先期审查Inspection 检验Internal Failure 内部失效,内部缺陷IPQC: In Process Quality Control 制程品质控制IQC: Incomming Quality Control 来料品质控制ISO: International Organization for Standardization 国际标准组织 Law of large number 大数法则Link 连接LCL: Lower Control limit 管制下限LQC: Line Quality Control 生产线品质控制LSL: Lower Size Limit 规格下限Machine 机械Manage 管理Materials 物料Measurement 量测Median 中位数Miss feed 漏送Module,sub-system,sub-unit 单位Momentum 原动力Monte garlo method 原子核分裂热运动法MSA: Measurement System Analysis 量测系统分析Multiplication rule 乘法运算规则NIST 美国:标准技术院Normal 常态分布Occurrence 发生率On.off system 开,关系统Operation Instruction 作业指导书Organization 组织Parameter 参数Parto 柏拉图Parts 零件Parts per million 不良率Passive 消极的,被动的Plan 计划Pulse 脉冲Policy 方针Population 群体Power 力量,能源PQA: Process Quality Assurance 制程品质保证Practice 实务Precision 精密度preemptive 先占式多任务Pressure 压缩Prevention 预防Probability 机率Probability density function 机率密度函数Procedure 流程Process 过程Process capability analysis 制程能力分析图Process control and process capability 制程管制与制程能力Producer’s risk 生产者之风险Product 产品Production 生产Program 方案Projects 项目QA: Quality Assurance 品质保证QC: Quality Control 品质控制QE: Quality Engineering 品质工程QFD: Quality Function Desgin 品质机能展开Quality 质量Quality manual 品质手册Quality policy 品质政策Random experiment 随机试验Random numbers 随机数Range 全距Record 记录Reflow 回流Reject 拒收Repair 返修Repeatusility 再现性Reproducibility 再生性Requirement 要求Residual 误差Response 响应Responsibilities 职责Review 评审Reword 返工Robustness 稳健性Rolled yield 直通率RPN: Risk Priority Number 风险系数sample 抽样,样本Sample space 样本空间Sampling with replacement 放回抽样Sampling without peplacement 不放回抽样Scatter diagram 散布图分析Scrap 报废Screw 螺旋Severity 严重度Shot-peening 微粒冲击平面法Simple random sampling 简单随机取样Size 规格SL: Size Line 规格中心线Slip 滑动Stratified random sampling 分层随机抽样SOP: Standard Operation Procedure 标准作业书SPC: Statistical Process Control 统计制程管制Special cause 特殊原因Specification 规范SQA: Source(Supplier)Quality Assurance 供货商品质保证Stage sampling 分段随机抽样Standard Deviation 标准差Sum of squares 统计表supplier平方和System 供方systematic sampling 系统,体系Statistical tables 系统抽样Taguchi-method 田口方法Technical committees 技术委员会Test piece 测试片Theory 原理Time stamp 时间戳印Time-lag 延迟Title 标题Torque 转矩Total 求和TQC: Total Quality Control 全面品质控制TQM: Total Quality Management 全面品质管理 Traceablity 追溯Training 培训Transaction processing and logging 交易处理 Trouble 困扰Up and down 上和下UCL: Upper Control Limit 管制上限 USL: Upper Size Limit 规格上限Validation 确认Variable 计量值Variance 变异和Vector 向量Verification 验证Version 版本VOC: voice of Customer 客户需求 VOE: Voice of Engineer 工程需求第五篇：品管中英文名词对照品管中英文名词对照Accuracy 准确度Active 主动Action 评价.处理Activity 活动Add 加Addition rule 加法运算规则Analysis Covariance 协方差分析Analysis of Variance 方差分析Appraisal Variation 评价变差Approved 承认 ASQC 美国质量学会 Attribute 计数值 Audit 审核Automatic database recovery 数据库错误自动回复Average平均数 balance平衡Balance sheet 资产负债对照表 Binomial 二项分配 Body 机构Brainstorming Techniques 脑力风暴法Business Systems Planning 企业系统规划 Cable 电缆 Capability 能力Cause and Effect matrix 因果图.鱼骨图Center line 中心线check 检查Check Sheets 检查表Chi-square Distribution 卡方分布Clutch spring 离合器弹簧Coining 压印加工 Common cause 共同原因 Complaint 投诉Compound factor 调合因素 Concept 新概念 Condenser 聚光镜 Conformity 合格 Connection 关联Consumer’s risk 消费者之风险 Control 控制Control characteristic 管制特性 Control chart 管制图 Control plan 管制计划 Correction 纠正Correlation Methods 相关分析法 Cost down 降低成本CPI: continuouse Process Improvement 连续工序改善Creep 渐变Cross Tabulation T ables 交叉表 CS: customer Sevice 客户中心Cushion 缓冲 Customer 顾客DSA: Defects Analysis System 缺陷分析系统 Data 数据Data Collection 数据收集Data concentrator 资料集中缓存器DCC: Document Control Center 文控中心 Decision 决策.判定Defects per unit 单位缺点数 Description 描述 Detection 难检度 Device 装置 Digital 数字 Do 执行DOE: Design of Experiments 实验设计 Element 元素 Else 否则Engineering recbnology 工程技术Entropy 函数Environmental 环境 Equipment 设备Estimated accumulative frequency 计算估计累计数EV:Equipment Variation 设备变异 Event 事件External Failure 外部失效,外部缺陷 FA: Failure Analysis 坏品分析 Fact control 事实管理 Fatique 疲劳FMEA: Failure Mode and Effect analysis 失效模式与效果分析FPY 合格率FQA: Final Quality Assurance 最终品质保证 FQC: Final Quality control 最终品质控制 Full-steer 完全转向 function 职能Gauge system 量测系统 Grade 等级 Gum-roll 橡皮滚筒 Health meter 体重计 Heat press 冲压粘着 Histogram 直方图 Hi-tech 高科技hypergeometric 超几何分配hysteresis 磁滞现象Improvement 改善Inductance 电感Information 信息 Initial review 先期审查 Inspection 检验Internal Failure 内部失效,内部缺陷IPQC: In Process Quality Control 制程品质控制IQC: Incomming Quality Control 来料品质控制ISO: International Organization for Standardization 国际标准组织Law of large number 大数法则 Link 连接LCL: Lower Control limit 管制下限 LQC: Line Quality Control 生产线品质控制LSL: Lower Size Limit 规格下限Machine 机械Manage 管理Materials 物料Measurement 量测Median 中位数Miss feed 漏送Module,sub-system,sub-unit 单位 Momentum 原动力Monte garlo method 原子核分裂热运动法MSA: Measurement System Analysis 量测系统分析Multiplication rule 乘法运算规则 NIST 美国:标准技术院 Normal 常态分布 Occurrence 发生率 On.off system 开,关系统Operation Instruction 作业指导书Organization 组织Parameter 参数 Parto 柏拉图 Parts 零件Parts per million 不良率 Passive 消极的,被动的 Plan 计划 Pulse 脉冲 Policy 方针 Population 群体 Power 力量,能源PQA: Process Quality Assurance 制程品质保证Practice 实务Precision 精密度preemptive 先占式多任务Pressure 压缩Prevention 预防Probability 机率Probability density function 机率密度函数Procedure 流程Process 过程Process capability analysis 制程能力分析图Process control and process capability 制程管制与制程能力Producer’s risk 生产者之风险Product 产品Production 生产Program 方案 Projects 项目QA: Quality Assurance 品质保证 QC: Quality Control 品质控制QE: Quality Engineering 品质工程QFD: Quality Function Desgin 品质机能展开 Quality 质量Quality manual 品质手册Quality policy 品质政策Random experiment 随机试验 Random numbers 随机数 Range 全距 Record 记录 Reflow 回流 Reject 拒收 Repair 返修Repeatusility 再现性 Reproducibility 再生性 Requirement 要求Residual 误差Response 响应Responsibilities 职责Review 评审Reword 返工 Robustness 稳健性 Rolled yield 直通率RPN: Risk Priority Number 风险系数 sample 抽样,样本 Sample space 样本空间Sampling with replacement 放回抽样Sampling without peplacement 不放回抽样Scatter diagram 散布图分析Scrap 报废Screw 螺旋Severity 严重度Shot-peening 微粒冲击平面法Simple random sampling 简单随机取样 Size 规格SL: Size Line 规格中心线 Slip 滑动Stratified random sampling 分层随机抽样SOP: Standard Operation Procedure 标准作业书 SPC: Statistical Process Control 统计制程管制 Special cause 特殊原因 Specification 规范SQA: Source(Supplier)Quality Assurance 供货商品质保证Stage sampling 分段随机抽样 Standard Deviation 标准差 Sum of squares 统计表 supplier平方和 System 供方systematic sampling 系统,体系Statistical tables 系统抽样Taguchi-method 田口方法 Technical committees 技术委员会 Test piece 测试片 Theory 原理Time stamp 时间戳印Time-lag 延迟Title 标题Torque 转矩Total 求和TQC: T otal Quality Control 全面品质控制 TQM: Total Quality Management 全面品质管理 Traceablity 追溯 Training 培训Transaction processing and logging 交易处理 Trouble 困扰 Up and down 上和下UCL: Upper Control Limit 管制上限 USL: Upper Size Limit 规格上限 Validation 确认 Variable 计量值 Variance 变异和 Vector 向量Verification 验证 Version 版本VOC: voice of Customer 客户需求 VOE: Voice of Engineer 工程需求质量相关术语英中文对照IQC: incomming quality control 进料检验LQC: line quality control 生产线品质控制IPQC: inprocess quality control 制程品质控制FQC: final quality control 最终品质控制OQC: outgoing quality control 出货品质控制PQA: process quality control 制程品质保证FQA: final quality assurance 最终品质保证SQA: source(supplier)quality assurance 供应商品质保证DAS: defect analysis system 缺陷分析系统DCC: document control center 文控中心QCC: quality control circle 品管圈QA: quality assurance OR quality audit 品质保证品质稽核QC:quality control 品质控制QE: quality engineering 品质工程TRAINING: 培训ZD: zero defect 零缺陷FMEA: failure mode and effects analysis 潜在缺陷模式和影响分析FMA: failure mode analysis 故障模式分析FEA: failure effect analysis 故障效应分析FCA: failure criticality analysis 故障危害度分析FA: failure analysis 坏品分析 CS: customer service 客户服务CPI: continuous process improvement 连续工序改善DOE: design of experiment 实验设计SQC: statistical quality control 统计品质控制TQC: total quality control 全面品质控制CWQC: company-wide quality control 全公司品质管理GWQC: group-wide quality control 全集团品质管理PDCA: plan do check action 计划执行检查矫正AQL: acceptable quality level 允收水准(接收质量限)SOP: standard operation procedure 操作标准SIP: standard inspection procedure 检验标准IE: industrial research 工业工程MR: method research 方法研究OR: operation research 工作研究VE: value engineering 价值工程5W2H: what 做什么？有必要吗？ Why 为什么要做？目的在哪里？where 哪里做？没有更合适的地方吗？When 何时做？时间是否合适？Who 谁做？有没有更合适的人？How 如何做？有没有更好的方法？how much 需要的成本如何？4M1E: manpower 人员method 方法machine 机器material物料environment 环境。
财务术语#中英文对照：Finance和Accounting专业必备单词
财务术语#中英文对照：Finance和Accounting专业必备单词金融会计专业一直备受中国留学生青睐。
相对其他专业，它虽然对于申请者的要求比较高，但专业极高的就业率及客观的薪资也成为吸引广大申请者的重要原因之一。
背会了以下这些单词，学Financial Accounting的小伙伴们就再也不用蛋疼了~！Part 1 会计与会计理论会计 accounting决策人 Decision Maker 投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计 Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师 CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report 流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本Contributed Capital留存收益Retained EarningPart 2 会计循环会计循环 Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger 试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal销售日记帐 Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录 Adjusting entries结帐 Closing entriesPart 3 现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement 银行存款调节表Bank reconciliation statement在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O.B shipping pointnt商业折扣Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance坏帐费用 Bad debt expense备抵法 Allowance method 备抵坏帐Bad debt allowance损益表法Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据 Non-interest bearing note出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse 拒付费 Protest fee comPart 4 存货存货 Inventory商品存货 Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格 F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法 Lower of cost or market or LCM 市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法 Retail method成本率 Cost ratioPart 5 长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method 权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortizationpart 6 固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用 Depreciation expense累计折旧Accumulated depreciation帐面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing最低租赁付款额Minimum lease paymentsPart 7 无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权 Leasehold摊销 AmortizationPart 8 流动负债负债Liability流动负债Current liability应付帐款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分 Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法 Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability methodPart 9 长期负债长期负债Long-termLiabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法Straight-line method实际利率法Effective interest method到期直接偿付 Repayment at maturity提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable抵押借款 Mortgage loanPart 10 业主权益权益 Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本 Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy 宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend 股票股利 Stock dividend拨款 appropriationPart 11 财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-stepPart 12 财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis（现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念 All-resources concept直接交换业务Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activitiesPart 13 财务报表分析财务报表分析 Analysis of financial statements比较财务报表Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率 Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收帐款周转率 Accounts receivable turnover 流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratioPart 14 合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost methodPart 15 物价变动中的会计计量物价变动之会计Price-level changes accounting 一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数 Wholesale price index 货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
财务会计英语专业词汇大全
财务会计英语专业词汇大全1. Introduction财务会计是国际商业领域中至关重要的一个方面。
无论是跨国公司还是国内企业，都需要使用财务会计术语来进行财务报告和分析。
本文将介绍一些常用的财务会计英语专业词汇，以帮助您更好地理解和使用这些术语。
2. Basic Financial Terms以下是一些基本的财务会计英语词汇：•Assets：资产，指企业所有的或控制的资源。
•Liabilities：负债，指企业应付的经济利益。
•Equity：所有者权益，指企业所有者对企业资产的权益。
•Revenue：收入，指企业在经营活动中获得的金钱或货币的流入。
•Expenses：费用，指企业在经营活动中发生的或将要发生的金钱或货币的流出。
•Profit：利润，指企业在一定时期内获得的收入减去费用的余额。
•Balance sheet：资产负债表，是用来反映企业在特定日期上资产、负债和所有者权益的状况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
3. Financial Ratios以下是一些常用的财务比率的英语表达：•Current ratio：流动比率，指流动资产与流动负债之间的比率，用于衡量企业偿债能力。
•Quick ratio：速动比率，是用来衡量企业偿债能力的比率，排除了存货这一非流动性资产。
•Debt-to-equity ratio：债务比率，指企业负债与所有者权益之间的比率，用于衡量企业的财务风险。
•Gross margin：毛利率，指企业销售收入与销售成本之间的差额占销售收入的百分比。
•Net margin：净利率，是指企业净利润与销售收入之间的比率，用于衡量企业的盈利能力。
4. Financial Statements以下是一些财务报表的英语表达：•Cash flow statement：现金流量表，是用来反映企业一定时期内现金流量的情况。
•Income statement：损益表，是用来反映企业在一定时期内收入、费用和利润的情况。
财务管理专业英语词汇表(很全面)
Chapter 1 An Overview of Financial Management business 企业，商业，业务finance 财务，理财management 管理，管理层revenue 收入return 回报shareholder 股东stakeholder 利益相关者stock 股票profit maximization 利润最大化shareholder wealth maximization 股东财富最大化enterprise value maximization 企业价值最大化hedge risks 规避风险inventory 存货current assets 流动资产current liabilities 流动负债financing 筹资corporation 股份公司earning per share（EPS）每股收益exchange rate 汇率inflation 通货膨胀contractual relations 契约关系equity 所有者权益dividend 股利CFO（Chief Financial Officer）首席财务官，财务总监Chapter 2 The Time Value of Money accrued 增值的，应计的annuity 普通年金annuity factor 年金系数compound interest 复利discounting 贴现future value 终值geometric series 等比数列mortgage 抵押ordinary annuity 普通年金perpetuity 永续年金present value 现值principal 本金reinvest 再投资simple interest 单利time value of money 货币时间价值compounding 复利计算Chapter 3 Risk and Rewardcapital asset pricing model（CAPM）资本资产定价模型diversification 分散化efficient capital market 有效资本市场expected return 期望回报market, systematic, or undiversifiable risk 市场风险、系统风险或不可分散风险portfolio 组合reward 收益，溢酬，溢价risk-aversion 风险厌恶risk-neutrality 风险中性risk preference 风险偏好risk premium 风险溢价security markets line（SML）证券市场线semi-strong capital market efficiency 半强式资本市场有效spread out 分散square root 平方根standard deviation 标准差strong capital market efficiency 强式资本市场有效transaction cost 交易成本unique, firm-specific, idiosyncratic, unsystematic, or diversifiable risk 特殊风险、特有风险、虚假风险、非系统风险或可分散风险variance 方差volatility 波动性weak capital market efficiency 弱式资本市场有效Chapter 4 Financial Assets and Their Valuation asset 资产security 证券issue （股票，钞票）分发，发行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）负有责任或义务outstanding 未解决的，未偿付的，杰出的calculate 估计，预测compensation 报酬，工资，补偿物perpetual 永久的，永恒的infinite 无限的，无穷的substitute 替代，取代yield 出产，产，出（果实、利润、结果）approximation 相似，近似trial-and-error 试误法illustrate 说明，阐明entitle 使人有权拥有……liability 负债intrinsic value 内在价值asymmetry 不对称constant 不变的，可靠的phase 阶段，时期preferred stock 优先股Chapter 5 Capital Budgeting and Investment Decision capital budgeting 资本预算estimating net present value 预期净现值the average accounting return 平均会计报酬率stand-alone principle 独立原则the internal rate of return 内部收益率the payback rule 回收期法erosion 侵蚀net working capital 净营运资本opportunity cost 机会成本hard rationing 硬约束soft rationing 软约束sunk cost 沉没成本incremental cash flow 增量现金流量pro forma financial statement 预估财务报表forecasting risk 预测风险scenario analysis 情景分析investment criteria 投资决策标准cash flow 现金流量project cash flow 项目现金流量depreciation 折旧capital spending 资本性支出garbage-in garbage-out system 垃圾进、垃圾出系统best case and worst case 最优情形和最差情形Chapter 6 Working Capital Management working capital 营运资本speculative 投机precautionary 预防的buffer 缓冲器invoice 发票deposit 存款disbursement 支付expenditure 消费trade-off 权衡attorney 代理人applicant 申请人utilization 使用dampen 使沮丧ordering cost 订货成本carrying cost 储存成本raw material 原材料insurance 保险linear 线性的bad-debt 坏账Chapter 7 Financing Modes debt financing 债务筹资equity financing 权益投资prospectus 招股说明书the general cash offer 普通现金发行the rights offer 配股发行initial public offering(IPO) 首次公开发行underwriting discount 承销折价the subscription price 认购价格collateral 抵押品mortgage securities 抵押债券debenture 信用债券sinking fund 偿债基金call provision 赎回条款call-protected 赎回保护operating leases 经营性租赁financial leases 融资租赁sale and lease-back 售后租回leveraged leases 杠杆租赁warrants 认股权证convertibles 可转换债券call options 看涨期权straight bond value 纯粹债券价值conversion value 转换价值secured loans 抵押贷款committed lines of credit 承诺式信贷额度compensating balances 补偿性余额trust receipt 信托收据Chapter 8 Capital Structure capital structure 资本结构optimal capital structure 最佳资本结构financial leverage 财务杠杆homemade leverage 自制杠杆payoff 回报proceeds 收益financial risk 财务风险interest tax shield 利息税盾direct bankruptcy costs 直接破产成本indirect bankruptcy costs 间接破产成本liquidation 清偿reorganization 重组absolute priority rule 绝对优先原则qualification 限定条件cost of equity 股权成本business risk 经营风险pie model 饼状模型break-even point 收益均衡点indifference point 无差异点Chapter 9 Dividend Distribution dividend irrelevance theory 股利无关理论retained earnings 留存收益capital surplus 资本公积earned surplus 盈余公积legal surplus 法定盈余公积free surplus reserves 任意盈余公积stockholder meeting 股东会declaration date 宣告日holder-of-record date 股权登记日ex-dividend date 除息日stock split 股票分割stock dividend 股票股利stock repurchase 股票回购declaration date 股利宣布日record date 股权登记日regular dividend 正常股利cash dividend 现金股利stock dividend 股票股利stock price appreciation 股价增值open market 公开市场payment date 股利支付日going concern 持续经营。
财务的英语
财务的英语Financial management is an essential part of any organization. It involves planning, organizing, controlling, and analyzing financial resources to achieve organizational objectives. In today's business environment, financial management has become increasingly important, as organizations face challenges such as globalization, rapidly changing technology, and economic uncertainty.Financial management includes several key areas, including financial planning, budgeting, accounting, cash flow management, financial analysis, and risk management. These areas all play a crucial role in ensuring the financial stability and success of an organization. This essay will provide an overview of each of these areas and their importance in financial management.Financial PlanningFinancial planning is the process of defining an organization's financial objectives and developing a plan of action to achieve those objectives. It involves analyzing an organization's current financial situation, identifying opportunities and risks, and developing a strategy to attain financial goals. Financial planning is essential to ensure an organization is prepared to meet its financial obligations, such as debt repayment and investment in growth opportunities.BudgetingBudgeting is the process of planning and allocating financial resources to achieve organizational objectives. A budget sets out the financial targets an organization aims to achieve during a specific time period, typically one year. It provides a framework for decision-making, enabling an organization to prioritize its spending and allocate resources in a manner that maximizes the benefits for the organization.AccountingAccounting is the process of recording, classifying, and summarizing an organization's financial transactions. It is a foundational element of financial management, as it provides an accurate picture of an organization's financial position. Accounting enables an organization to track financial performance and make informed decisions based on financial data.Cash Flow ManagementCash flow management involves managing the timing and flow of cash into and out of an organization. It is crucial to ensure an organization has sufficient resources to meet its financial obligations, such as paying bills and salaries. Effective cash flow management involves forecasting cash flow, monitoring actual cash flows, and having appropriate financing arrangements in place to manage any short-term cash shortfalls.Financial AnalysisFinancial analysis involves reviewing an organization's financial performance and using financial data to inform decision-making. It includes analyzing financial statements, such as balance sheets, income statements,and cash flow statements, to gain insight into an organization's financial position. Financial analysis enables an organization to identify areas where it can improve financial performance and make strategic decisions about investments, acquisitions, and other financial decisions.Risk ManagementRisk management is the process of identifying, assessing, and managing risks that could impact an organization's financial performance. It involves analyzing potential risks, such as economic downturns, legal liabilities, and natural disasters, and developing strategies to mitigate those risks. Effective risk management is essential to ensure an organization can withstand unforeseen events and continue to meet its financial objectives.In conclusion, financial management is a critical function for any organization, regardless of size or industry. It involves several key areas, including financial planning, budgeting, accounting, cash flow management, financial analysis, and risk management. Effective financial management enables an organization to achieve its financial objectives, make informed financial decisions, and navigate the challenges of a constantly evolving business environment.。
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01
foreign currency risk 外汇 风险
0 2 interest rate risk 利率风险
控制的两种方法
forward exchange contracts 远期合约
foreign currency derivatives 衍生品
IRR （the internal rate of return method）内部
收益率(NPV=0)
payback period 回 收期
Maximize shareholders' wealth 股东权益最大化 3. Business finance 企业融 资
soures of finance 融资来 源
1
cash operating cycle 现金运营周期
2
Liquidity ratios 流动性 比率： overcapitalization 投资过热 / overtrading 过度交易
3
Liquidity ratios 流动性比率： over-capitalization 投资过热 / overtrading 过度交易
0 2 2. Investment appraisal 投资评 估
03Biblioteka 3. Business finance 资
企业融
0 4 4. Cost of capital 资本成本
05
5. Risk management 风险 管理
Maximize shareholders' wealth 股东权益最大化
Maximize shareholders' wealth 股东权益最大化 2. Investment appraisal 投资评估
三个概 念
三种方 法
三个概念
discounted cash flow 现
金流折现
compoundi ng 复利
discounting 折现
三种方法
01
02
03
net present value (NPV) 净现值
1. the current ratio 流动比 率
2. the quick ratio 速动比率
3. the accounts receivable payment period 应收账款回 收期
4. the inventory turnover period 存货周转期
5. the accounts payable payment period 应付账款付 款期
money market hedging 货币 市场对冲
控制方法
forward rate agreements (FRAs) 远期合约
interest rate derivatives 衍生品
感谢聆听
equity finance 权益融 资
Maximize shareholders' wealth 股东权益最大化
4. Cost of capital 资本成本
cost of debt 债 务成本
cost of equity 权 益成本
Maximize shareholders' wealth 股东权益最大化
soures of finance 融资来源
short-term souces of finance 短期融资
overdraft 透支
short-term loans 短期 负债
long-tern sources of finance 长期融资
debt finance 债务融资
bonds 债券
venture capital 风险投 资
1. Working capital management 营运资本管理
raw materials 原材料 + work-in-progress 在产品 + finished goods inventories 产成品 + accounts receivable 应收 账款 - accounts payable(cash 应付账款) = net working capital 净营 运资本 = current assets current liabilities
Financial management 财务管理
演讲人
2020-12-22
01
Maximize shareholders' wealth 股 东权益最大化
Maximize shareholders' wealth 股东权益最大化
0 1 1. Working capital management 营运资本管理